Agenda — Kingsburg City Council, May 31, 2022

AGENDA

KINGSBURG CITY COUNCIL
REGULAR MEETING Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburg-ca.gov
THE COUNCIL CHAMBER IS OPEN TO THE PUBLIC AT 100% CAPACITY.

Tuesday, May 31, 2022 at 6pm
Invocation to be given by Cathleen Lawler, Police Chaplain, followed by the Pledge of Allegiance led by Mayor Laura North
6 P.M. REGULAR SESSION MEETING:

1. Call to Order and Roll Call

2. Approve Agenda: Action by the Council to approve the agenda or to make modifications. Items that can be added to the agenda is constrained by State law.

3. Presentations:

3.1 2022 California Interscholastic Federation Scholar-Athlete of the Year- Kira Wilson Proclamation
Sponsor: Council Member Palomar

4. Public Comments: This is the time for any citizen to come forward and address the City Council on any issue within its jurisdiction that is not listed on the Agenda. A maximum of five (5) minutes is allowed for each speaker.

5. Consent Calendar: Items considered routine in nature are to be placed on the Consent Calendar.

They will be considered as one item and voted upon in one vote unless individual consideration is requested. Each vote in favor of the Consent Calendar is considered and recorded as a separate affirmative vote in favor of each action listed. Approval of the Consent Calendar items include recitals reading ordinance(s) by titles(s) only and adoption of recommended action(s) contained in Staff Reports.

5.1 Approval of City Council Minutes: Approve the minutes from the May 18, 2022 Regular City Council Meeting as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office
City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
Phone (559)897-5821 Fax (559)897-5568
Mayor Laura North
Mayor Pro Tem Vince Palomar
Council Member Michelle Roman
Council Member Jewel Hurtado
Council Member Brandon Pursell, Jr.

City Manager Alexander J. Henderson
1 Kingsburg City Council Agenda
May 31, 2022

5.2 Approve the Accountant Job Description- Staff Report by Director of Administrative Services Christina Windover.

Sponsor: Administrative Services

5.3 Adopt Resolution 2022-026 updating the City’s Code of Ethics filer list for the FPPC- Staff Report by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office

5.4 Adopt Resolution No. 2022-029- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Initiating Proceedings For The Annual Levy And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2022/23 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution; And Ordering The Preparation Of An Engineer’s Report In Connection Therewith- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department

5.5 Adopt Resolution No. 2022-030- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Preliminarily Approving The Report Of The Engineer In Connection With The Annual Levy Of And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2022/23, Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution- Staff Report prepared by Finance Director Alma Colado Sponsor: Finance Department

5.6 Adopt Resolution No. 2022-031- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Declaring Its Intention To Order The Annual Levy And Collection Of Assessment For The City Landscape Maintenance Assessment District No. 93-01 For Fiscal Year 2022/23 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As provided By Article Xiii D Of The California Constitution, And Appointing A Time And Place For Hearing Protests- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department

5.7 Adopt Resolution 2022-032 - Approving the Request to Apply for the E-Mobility Commerce Grant Program through the San Joaquin Valley Air Pollution Control District.- Staff Report by Community Services Director Adam Castaneda.

Sponsor: Administrative Services

5.8 Adopt Resolution 2022-033 and Accept the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2021-2022 Transportation Funding Claim.- Staff Report by Finance Director Alma Colado.

Sponsor: Finance Department
2 Kingsburg City Council Agenda
May 31, 2022

5.9 Approve Requested Closures of Smith Street for Bella Boots Events on 7/1/2022, 7/29/2022, 8/26/2022, 9/30/2022 and 10/28/2022 - Staff Report by Community Services Director Adam Castaneda.

Sponsor: Community Services

6. Regular Calendar

6.1 Roundabout Bid Acceptance and Project Update
Sponsor: Engineering Department
Possible Action(s):
a. Presentation by City Engineer Dave Peters
b. Council Discussion
c. Action As Deemed Necessary

6.2 2022-2023 City Manager’s Recommended Budget Introduction - Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager’s Office
Possible Action(s):
a. Presentation by City Manager Alexander Henderson
b. Council Discussion
c. Informational- No Action Necessary

7. Council Reports and Staff Communications

7.1 Community Services Commission

7.2 Public Safety Committee

7.3 Chamber of Commerce

7.4 Economic Development

7.5 Finance Committee

7.6 Planning Commission

7.7 South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)

7.8 Downtown Business Improvement District

7.9 Council of Governments

7.10 Council Member Reports

7.11 City Manager’s Report
-State Water Board Emergency Conservation Regulation

8. Future Agenda Items:

Public Hearings:

1. Landscape and Lighting Assessment District No. 93-01

2. Fiscal Year 2022/2023 Executive Budget

3. Annual Allocation And Issuance Of Residential Housing Units Sponsor: City Staff

9. The Kingsburg City Council adjourns out of the Regular Calendar into Closed Session:

9.1 CONFERENCE WITH REAL PROPERTY NEGOTIATOR
California Government Code Section 54956.8
Fresno County Assessor’s Parcel Number: APN: 394-042-04 City Negotiator: Alexander J. Henderson
3 Kingsburg City Council Agenda
May 31, 2022
Under Negotiation: Rental Terms and Conditions

10. Adjourn out of Close Session into Regular Kingsburg City Council Meeting and report out of Closed Session.

11. Adjourn Regular Kingsburg City Council Meeting.

Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at City Hall, in the City Clerk’s office, during normal business hours. In addition, such writings and documents may be posted on the City’s website at www.cityofkingsburg-ca.gov.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the office of the City Clerk (559) 897-6520. Notification 48 hours prior to a meeting will enable the City to make reasonable arrangements to ensure accessibility to that meeting [28 CFR 35 .102.35.104 ADA Title II].

I hereby certify, under penalty of perjury under the laws of the State of California that the foregoing Agenda was posted at the front entrance of City Hall not less than 72 hours prior to the meeting. Dated this ___th day of May 2022.
____________________________________
Abigail Palsgaard, City Clerk
4 CITY OF KINGSBURG

PROCLAMATION
WHEREAS, the CIF awards two high school seniors out of over 800,000 student athletes in the State of California as Scholar-Athletes of the Year; and WHEREAS, Kingsburg High senior Kira Wilson was selected as the 2022 California Interscholastic Federation Scholar-Athlete of the Year; and WHEREAS, Ms. Wilson is a three-sport athlete in water polo, soccer and swimming. She has been involved in student government serving as student body treasurer and junior class present, is a member of the Jazz Band, Math Club, Key Club, Marching Band and Link Crew Leaders. She also served as an assistant coach with Seawolves Recreational Swim over the years and currently is employed as a Life Guard for the City of Kingsburg; and
WHEREAS, the City Council wishes to commend Kira Wilson for exceeding the standards with hard work and dedication in scholastics and athletics as well as your community awareness and volunteerism. Ms. Wilson’s hard work is to be commended that positively represents the City of Kingsburg and Kingsburg High School; and NOW, THEREFORE, BE IT PROCLAIMED that the City Council of the City of Kingsburg hereby expresses gratitude and congratulations to the 2022 California Interscholastic Federation Scholar-Athlete of the Year Kira Wilson for her high standard of excellence and wishes her the best of luck in her bright future. ***********************
Signed this 31st day of May, 2022
_______________________________
Laura North, Mayor
City of Kingsburg
5 KINGSBURG CITY COUNCIL

REGULAR MEETING MINUTES
May 18, 2022
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburgca.gov Invocation was given by Cathleen Lawler, Police Chaplain, followed by the Pledge of Allegiance led by Mayor Laura North.
6 P.M. REGULAR SESSION MEETING:

Call to Order and Roll Call – Mayor Laura North called the regular meeting of the Kingsburg City Council to order at 6:03 pm.

Council Members Present: Jewel Hurtado, Vince Palomar, Brandon Pursell, Jr., Michelle Roman and Mayor Laura North.

Council Members Absent: None.

Staff Present: City Manager Alexander Henderson, City Attorney Michael Noland, Finance Director Alma Colado, Police Chief Neil Dadian, Fire Chief Daniel Perkins, Public Works Director Daniel Galvez and City Clerk Abigail Palsgaard.

Approve Agenda: A motion was made by Council Member Roman, seconded by Council Member Hurtado, to approve the agenda, as published. The motion carried by unanimous voice vote of those Council Members present.

Presentations- None.

Public Comments:

Michael Brewer, resident, asked for June 2022 to be declared pride month.

Lee Darling, resident, said this is not a racist town.

Consent Calendar: A motion was made by Council Member Hurtado, seconded by Council Member Palomar, to approve the items appearing on the Consent Calendar. The motion carried by unanimous voice vote.

5.1 Approval of City Council Minutes: Approve the minutes from the May 4, 2022 Regular City Council Meeting as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office

5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period April 26, 2022 through May 9, 2022 as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department

5.3 Adopt Resolution 2022-027 Resolution Of The City Council Of The City Of Kingsburg Calling And Giving Notice Of The Holding Of A General Municipal Election To Be Held In Said City On Tuesday November 8, 2022, For The Election Of Certain Officers Of Said City And Requesting The Board Of Supervisors Of The 6 Kingsburg City Council Minutes
May 18, 2022
County Of Fresno To Consolidate And Canvass The General Municipal Election To Be Held On November 8, 2022 With The Statewide General Election To Be Held On That Date Pursuant To California Elections Code Section 10400 Et Seq.; To Permit The County Clerk/Registrar Of Voters Of The County Of Fresno To Render Specified Services To The City Of Kingsburg Relating To The Conduct Of Said General Municipal Election Pursuant To California Elections Code Section 10002; And Authorizing Reimbursement Funds To Pay For Said Services. - Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.4 Approve Changes to the Part-Time Firefighter EMT/Firefighter Paramedic Program. - Staff Report by Administrative Services Director Christina Windover.

Sponsor: Administrative Services

5.5 Kingsburg Business Improvement District Board Member Re-AppointmentAffirm Mayor North’s re-appointment of Leslie Carpenter to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.6 Kingsburg Business Improvement District Board Member Re-AppointmentAffirm Mayor North’s re-appointment of Steve Safarjian to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.7 Kingsburg Business Improvement District Board Member Re-AppointmentAffirm Mayor North’s re-appointment of Reggie Gierke to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.8 Kingsburg Business Improvement District Board Member Re-AppointmentAffirm Mayor North’s re-appointment of June Hess to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.9 Kingsburg Business Improvement District Board Member Re-AppointmentAffirm Mayor North’s re-appointment of Lauren Cooper to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.10 Kingsburg Business Improvement District Board Member Re-AppointmentAffirm Mayor North’s re-appointment of Amanda Carrasco to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office
7 Kingsburg City Council Minutes
May 18, 2022

5.11 Kingsburg Business Improvement District Board Member Appointment- Affirm Mayor North’s re-appointment of Paiton Lackey to the Kingsburg Business Improvement District Board to a term that is set to expire November 2023. – Staff Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.12 Award of the 2022 Streets Project to Don Berry Construction, Inc. in the amount of $489,693.00.– Staff Report by City Engineer Dave Peters Sponsor: City Engineer’s Office
Regular Calendar
Solid Waste Rate Study and Prop. 218
Sponsor: Public Works
Public Works Director Daniel Galvez discussed the proposed rates, why we are here now and the proposed rates. Allison Lechowicz, Lechowicz + Tseng Municipal Consultants, reviewed the rate study, rates have not been increased since 2009. Mid Valley increases it’s rate every year, City is in the deficit in that account. One public hearing which includes the Prop 218 process, for 5 years of rate increases. With proposed rates there will be a reserve of 15%. This is to comply with SB 1383. The proposed timetable is for the first rate increase will be September 1, 2022, and then July 1st each year after that. She reviewed streets weeping rates.

Council Member Palomar asked if these are the rates or can they go up? Ms. Lechowicz said that there will be a cap of 10%. Council Member Roman said she understands that we have people on fixed income, conscious of raising the rates for our citizens. Council takes this seriously. Mayor North asked if we have an option for assisting seniors. Ms. Lechowicz said that Mid Valley gives a $1.50 discount for seniors, any more might not be legal as each party has to pay their fair rate.

Council Member Hurtado ask if we can do $4 and then $4 compared to $8 all at once? Ms. Lechowicz said we looked into that at finance committee. Council Member Pursell, Jr. said we are so far behind, we are losing a significant amount of money every month. All of these issues were important to us.

LN- none of us want to do this, we decided to not pay back what we have borrowed to fund this account. BP we have to get in front of this- SB 1383 fines are $10,000 per truck, we are trying to be reasonable. If this was a city of Kingsburg decisions, we probably wouldn’t do it. The state is pushing this on us. AH- we will evaluate the rate- council can chose to not raise if not needed. LN- would like to review this every 2 years to make sure we are not going back in to the red again.

Lee Darling, resident, asked about organics. Staff let Mr. Darling know that organics go in to the green waste can.

Mayor North said we will educate as it gets pushed out. Public Works Director Galvez stated that the ultimate goal is to increase the recycling and organics. Council Member Pursell, Jr. said it is going to have a big impact on businesses, he has had a conversation with the Chamber of Commerce. Council Member Hurtado would like to make sure we educate. Council Member Palomar said we don’t want to raise rates for our families and friends, but we have to do due to the state. 8 Kingsburg City Council Minutes
May 18, 2022
Council Member Pursell, Jr. motioned, seconded by Council Member Palomar, to approve the Rate study as presented and authorize the mailing of the Public Hearing Notice as part of the Prop 218 process and set a Public Hearing at a regular City Council meeting regarding the Proposed Solid Waste and Street Sweeping Rate Changes on August 3, 2022, at 6pm. The motion carried by unanimous voice vote.

Council Member Pursell, Jr. motioned, seconded by Council Member Palomar, to approve Resolution No. 2022-028 establishing procedures for the submission and tabulation of protest in connection with the Rate Hearing conducted pursuant to the requirements of Proposition 218. The motion carried by unanimous voice vote.

Crime Statistics Report for the Month of April 2022 and General Police Department UpdateCrime Statistics Report prepared by Kingsburg Police Department Records Supervisor Corina Padilla.

Sponsor: Police Department

Presentation by Police Lieutenant Stephens- discussed his first day on the job- there was a bank robbery. He discussed ongoing cases, the crime stats and upcoming trainings.

Informational- No Action Necessary
1% Public Safety Sales Tax - Measure E Budget Discussion- Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager’s Office
City Manager Alexander Henderson shared a brief overview. It is a 1% transaction tax for online purchases. The tax was approved June 2018 by voters at 70%. The first estimated revenue was about $1 million, next year we are predicting $2.5 million. Council Member Pursell, Jr. asked if it expires in 2028.

City Manager Henderson said yes.

Police Lieutenant Stephens reviewed past purchases which included lots of equipment to help the department become up to date. He reviewed the current spending plan. They have ordered 4 vehicles but are waiting like everyone else in the state. He discussed trainings. Council Member Palomar asked about the body worn cameras for each officer and vehicle. Lieutenant Stephens said we are working on getting funding so that everyone gets their own.

Fire Chief Perkins presented their budget. They have been able to hire 4 full time personal, 6 full time with shared costs with hospital district and they have added a 2nd ambulance. They have added 3 support part time employees. Chief Perkins said the buildings have not been inspected in at least 10 years. It is important to have buildings up to code for safety, especially downtown. He discussed computer programs.

They have replaced the staff vehicle- complete the buildout of the incident command vehicle. They have added radios, SCBA Fill Station, OP plan, training, promote two captains to battalion chiefs, additional PPEs, replace another staff vehicle, replace fire hoses and add a turnout extractor.

Mayor North stated that Measure E is paying for the equipment and training for the school resource officer. City Manager Henderson said the Measure E committee approved the budget last week. Council Member Hurtado said it is nice to see the plan, so structured. Mayor North said it is over and beyond what was expected.

Informational- No Action Necessary
9 Kingsburg City Council Minutes
May 18, 2022
Council Reports and Staff Communications
Community Services Commission- Mayor North said they have not met.

Public Safety Committee- Council Member Palomar said they met last Monday about use of funds.

Chamber of Commerce- Council Member Pursell, Jr. said the Swedish Festival is Thursday through Saturday. On June 3rd they may host a Food Truck Event.

Economic Development- Mayor North said they have not met.

Finance Committee- Council Member Pursell Jr. said we have not met.

Planning Commission- Mayor North said they met and discussed two items, environmental determination and housing allotments. The housing allotments will be coming to council.

South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)- City Manager Henderson said they discussed budget items.

Downtown Business Improvement District- Council Member Hurtado said they haven’t met.

Council of Governments- Council Member Roman said they will meet on the 26th.

Council Member Reports- Council Member Palomar attended the City of Fresno’s State of the City. He got to meet a lot of good people throughout the community. Council Member Roman attended the San Joaquin Policy Conference last week. She said SKF honored public works with lunch. Tomorrow she will be on KSEE 24 and 47 for the Swedish festival. Council Member Pursell, Jr. attended the leadership summit through the League of California Cities. It was good to get updated on the senate bills, proposals including loss of local control regarding housing and zoning. The purpose was to get all city leaders together to have one voice regarding state regulations. Mayor North spoke to the Fresno County Undersheriff Zanoni about dispatch fees and that when they take calls that dispatchers understand Kingsburg, including Summerlyn in Tulare County.

City Manager’s Report
City Manager Henderson said T-Mobile is working on a tour. $54 million investment, reflected in the amenities for the employees. They are ramping up for their recruiting. Governor Newsome released revised budget. The next meeting is 5/31, which is on a Tuesday. Kudos to the newly promoted Lieutenant Stephens.

Future Agenda Items- None.

The Regular Kingsburg City Council Meeting was adjourned at 7:46pm.

Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
10 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council

REPORT FROM: Christina Windover, Administrative Services Director REVIEWED BY: AP AGENDA ITEM: New Position: Accountant
ACTION REQUESTED: ___Ordinance ____Resolution √ Motion ______Receive/File

EXECUTIVE SUMMARY
A Classification Plan is a way of systematically describing the positions and classes in a public agency. It contains position descriptions that describe the duties and responsibilities of the job, minimum qualifications, qualifying tests and the salary range appropriate for all positions in the class.

The Finance Director, Alma Colado is recommending the City of Kingsburg create the position of Accountant to meet the current needs of the Finance Department. The proposed position description is attached to this report and will aid the City in recruiting and selecting qualified personnel for the position. Additional details:

1. This is a permanent, full-time position for the Finance Department

2. The accountant position will need to be added to the City’s Salary Chart

3. The accountant will be under the general direction of the Finance Director, and will perform a variety of complex, technical and general accounting duties in support of the Finance Department.

4. Proposed salary is 5% above the Account Clerk III position in accordance with the City of Kingsburg Personnel Manual.

Step A B C D E
Accountant 4800 5040 5292 5556 5834

RECOMMENDED ACTION BY CITY COUNCIL

1. Approve the proposed Accountant Job Description.

POLICY ALTERNATIVE(S)

1. Council could decide not to adopt the accountant position or provide direction on the Job Description.

REASON FOR RECOMMENDATION/KEY METRIC

1. Ensure financial stability.

Meeting Date: 05/31/2022
Agenda Item: 5.2
11 FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
N/A

BACKGROUND INFORMATION
N/A

ATTACHMENTS

1. Proposed Accountant Job Description
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? (Proposed FY 22-23)

3. If Budgeted, Which Line?
12 City of Kingsburg ACCOUNTANT 2022

DEFINITION
Under general direction of the Finance Director, performs a variety of complex, technical and general accounting duties in support of the Finance Department. Performs a variety of professional level accounting duties involved in preparing, maintaining, analyzing, verifying, and reconciling the financial recordkeeping activities relating to the general ledger; and completes other duties as required.

EXAMPLES OF DUTIES
The following duties are typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform additional or different duties from those set forth below to address business needs and changing business practices.

• Perform complex professional level accounting work, including in-depth financial analysis and auditing work.
• Perform grant accounting work related to federal, state or grant agency funding; assist in preparation of budgets, accounting for and reporting revenues and expenditures to determine eligible expenditures for charge to grant programs; maintain records for audit purposes.
• Provide assistance in the development of the annual budget; assist in the review and validation of the annual City budget; create a variety of spreadsheets, documents, and graphs; assist in preparing the final budget document for approval by City Council. • Prepare bank reconciliations and related journal entries for a variety of accounts; reconcile monthly bank statements to cash balances.
• Reconcile financial ledgers and records; prepare financial statements and reports, general and subsidiary ledgers and supporting schedules; research and resolve discrepancies. • Prepare year-end closing and coordinate with auditors. • Prepare a variety of monthly, periodic, and annual financial and statistical reports and account summaries and prepare treasurer reports.
• Review and audit all accounting records and transactions; ensure money is posted to correct accounts and that all accounts balance.
• Prepare periodic financial, statistical or operational reports as assigned. • Respond to public inquiries in a courteous manner; provide information within the area of assignment; resolve issues in an efficient and timely manner. • Prepare correspondence, reports and other written material as appropriate. • Examine work for exactness, neatness, and conformance to policies and procedures; provide responsible staff assistance to management staff; perform special department projects as assigned.
• Perform related duties as required.
13 ACCOUNTANT

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DESIRABLE QUALIFICATIONS
Knowledge of:
• Generally Accepted Accounting Principles (GAAP), practices and methods. • Governmental Accounting Standards.
• Principals and practices of accounting and auditing including general ledger, debit, credit, journal entries and audit procedures.
• Financial analysis, auditing and research procedures. • Computer data processing theory.
• Principals of municipal budget preparation and control. • Principals of business letter writing and report preparation; principles and practices of financial record keeping and reporting.

Ability to:
• Read, understand, interpret and apply laws, policies, rules, contracts, guidelines and professional practices related to accounting, financial and fiscal practices and record keeping.
• Solve practical problems and deal with a variety of concrete variables in situations where only limited standardization exists.
• Interpret and apply applicable federal, state and local laws, codes and regulations. • Perform a variety of professional accounting and financial analysis functions; reconcile and adjust financial statements with the general ledger; prepare and maintain accurate financial statements, records and reports.
• Prepare clear and concise written reports.
• Classify fiscal documents and transactions.
• Perform mathematical calculations with speed and accuracy. • Analyze complex financial transactions and formulas; perform statistical and financial analysis.
• Conduct internal audits under the Finance Director’s supervision. • Gather and organize data and arrive at sound conclusions. • Plan, organize and work cooperatively with the accounting staff; communicate clearly and concisely, both orally and in writing.
• Work independently in the absence of supervision.
• Operate computer equipment, calculators, spread sheet programs, phone, copy and fax machines; assists in training of computer hardware and software. 14 ACCOUNTANT

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MINIMUM QUALIFICATIONS
Any combination of education and experience that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:

Experience:
• Four years increasingly responsible experience performing journey to complex accounting and finance work, preferably in a municipal setting.

Education:
• A Bachelor’s degree from an accredited college or university with major course work in accounting, business administration, finance, cost accounting and auditing, or related field.
15 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council

REPORT FROM: Abigail Palsgaard, City Clerk, CMC REVIEWED BY: AH AGENDA ITEM: Resolution 2022-026 updating the City’s Code of Ethics filer list for the FPPC ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The Political Reform Act requires every local government agency to review its conflict of interest code biennially. A conflict of interest code tells public officials, governmental employees, and consultants what financial interests they must disclose on their Statement of Economic Interests (Form 700).

By July 1, 2022: The code reviewing body must notify agencies and special districts within its jurisdiction to review their conflict of interest codes.

By October 3, 2022: The biennial notice must be filed with the agency’s code reviewing body.

After reviewing the current list of employees that file Fair Political Practices Commission (FPPC) 700 form with the City Clerk, it has been determined that three job titles will need to be added: Community Development Director, Police Lieutenant and Public Works Superintendent.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends adopting Resolution 2022-026 adding three job descriptions to the internal list of FPPC 700 Form filers.

POLICY ALTERNATIVE(S)
None.

STRATEGIC GOAL(S) MET:

1. Improve Community Communication

FINANCIAL INFORMATION

ATTACHED INFORMATION

1. Resolution 2022-026
Meeting Date: 05/31/2022
Agenda Item: 5.3
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 001-1800-519-5360
16 RESOLUTION NO. 2022-026

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF KINGSBURG AMENDING, IN ITS ENTIRITY, THE CITY OF KINGSBURG

CONFLICT OF INTEREST CODE
WHEREAS, the Political Reform Act (Government Code Section 81000, et seq) requires state and local government agencies to adopt and promulgate conflict of interest codes, and
WHEREAS, in accordance with the provisions of this Resolution, it is the intent of the City Council to amend, in its entirety, the current City of Kingsburg Conflict of Interest Code.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Kingsburg as follows:

Section 1 The City of Kingsburg Conflicts of Interest Code is amended in its entirety by the incorporation by reference into this Resolution of the terms and conditions of Section 18730 of Fair Political Practices Commission Regulations, as may be amended from time to time, along with the designation of City positions and the formulation of disclosure categories in Appendix A which is attached to this Resolution and made a part hereof.

Section 2. The incorporation by reference into this Resolution of the terms and conditions of Section 18730 of Fair Political Practices Commission Regulations constitutes the amendment, in its entirety, of the City of Kingsburg Conflict of Interest Code within the meaning of Government Code Section 87306. The provisions of Section 18730 of Fair Political Practices Commission Regulations are attached to this Resolution as Appendix B and made a part of this Resolution.

Section 3. Those holding designated City positions identified on Appendix A to this Resolution shall file their required Statements of Economic Interest with the City Clerk of the City of Kingsburg who will make the Statements of Economic Interest available for public inspection and reproduction (Government Code Section 81008).

Section 4. The Statements of Economic Interest for all designated City positions will be retained by the City of Kingsburg.
***********
I, Abigail Palsgaard, City Clerk if the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 31st day of May, 2022, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:
____________________
Abigail Palsgaard, City Clerk
City of Kingsburg
17 CITY OF KINGSBURG

CONFLICT OF INTEREST CODE

APPENDIX A
The following is a listing of those City positions who are required to submit Statements of Economic Interests pursuant to the Political Reform Act of 1974, as amended:

LIST OF DESIGNATED POSITIONS
Position Disclosure Category
Building Official 1
City Clerk 1
Director of Administrative Services 1
Director of Community Services 1
Fire Chief 1
Community Development Director 1
Police Chief 1
Public Works Director 1
City Engineer 1
Police Lieutenant 1
Public Works Superintendent 1
18

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CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council

REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: Initiating Proceedings for The Annual Levy and Collection of Assessments for Landscape Assessment District No. 93.01 for Fiscal Year 2022-23.

ACTION REQUESTED: ___Ordinance __ Resolution ____Motion ______Receive/File

EXECUTIVE SUMMARY
The City of Kingsburg currently levies and collects special assessments for Landscape Assessment District No. 93-01 to offset the cost of the maintenance, servicing, and operation of landscape and lighting improvements within public easements and right-of-ways, parks, open spaces and appurtenant facilities throughout the District. Each year the Council must approve the annual levy of assessments within the District to fund the coming fiscal year budget for the District.

The City has prepared resolutions initiating proceedings to levy and collect assessments to fund the cost of maintenance of landscape improvements within Landscape Assessment District No. 93-01. The attached resolution also sets a date of June 20, 2022 for the public hearing. At that time the Engineer’s Report and resolution approving the levy will confirm the levy and authorize staff to place the assessments on the County tax rolls to be collected through the property tax bills.

RECOMMENDED ACTION BY CITY COUNCIL

1. Adopt approve resolutions initiating proceedings for the annual levy and collection of assessments, preliminary approve the Engineer’s Report and declaring the City’s Intention to levy assessments within Landscape Assessment District No. 93-01 for Fiscal Year 2022-2023.

POLICY ALTERNATIVE(S)
None.

REASON FOR RECOMMENDATION/KEY METRIC

1. Ensure Financial Stability.

FINANCIAL INFORMATION
Meeting Date: 05/31/2022
Agenda Item: 5.4; 5.5; 5.6
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. Budgeted, Which Line?
Landscape & Lighting District 93-01 Fund 759

Page 2 of 2 ends

FINANCIAL SUMMARY
The amount of $107,803.13 will provide funding for the City’s Landscape maintenance assessment district, whereby each property owner, through property tax assessments, participates in the upkeep of common areas located within their housing subdivision.

ATTACHED INFORMATION
1 Resolution 2022-029
2 Resolution 2022-030
3 Resolution 2022-031
4 Engineer’s Report.
20 RESOLUTION NO. 2022-029

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG,

COUNTY OF FRESNO, STATE OF CALIFORNIA INITIATING PROCEEDINGS FOR THE

ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 FOR FISCAL YEAR 2022-23 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION

THEREWITH

THE CITY COUNCIL OF THE CITY OF KINGSBURG FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council hereby proposes to levy and collect annual assessments for the City Assessment District No 93-01 (hereinafter referred to as the “District”), and to levy and collect assessments against the lots and parcels of land within such District to pay for the costs and expenses of the improvements described in Section 3 hereof for the fiscal year commencing July 1, 2022 and ending June 30, 2023, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution.

Section 2. The general location and boundaries of the District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Kingsburg Assessment District No. 93-01”. The District includes the following zones:

Pheasant Grove, Phases 1 and 2, Tracts 4210 and 4635
Goldcreek Estates, Tract 4659
Pheasant Grove, Phases 3 and 4, Tracts 4751 and 4769 (a.k.a. Kings Estates) Kingsburg Country Estates, Phases 1 and 2, Tract 4900 and 5005 Sierra Ranch West, Phase 1, Tract 4950
Kingsburg Country Estates, Phase 3, Tract 5068
Sierra Ranch West, Phase 2, Tract 5089
Sierra Ranch, Unit No. 6, Tract 5151
Sierra Annexation, No. 9, Tract 5177
Annexation No. 10, Tract 5087
Annexation No. 11, Tract 5610
Annexation No. 12
Annexation No. 13
Annexation No. 14, Tract 6094
Section 3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition. 21 Section 4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 (commencing with Section 22565) of Chapter 1 of the Act for that portion of the fiscal year 2022/2023 commencing July 1, 2022 and ending June 30, 2023. Such Report shall refer to the District by its distinctive designations.

Section 5. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements. *********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing Resolution No. 2022-029 was duly passed and adopted at a regular meeting of Kingsburg City Council held on this 31st day of May 2022, by the following vote:

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
____________
Abigail Palsgaard, City Clerk
City of Kingsburg
22 RESOLUTION NO. 2022-030

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA

PRELIMINARILY APPROVING THE REPORT OF THE ENGINEER IN CONNECTION WITH

THE ANNUAL LEVY OF AND COLLECTION OF ASSESSMENTS FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 FOR FISCAL YEAR 2022/23, PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS

AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA

CONSTITUTION

THE CITY COUNCIL OF THE CITY OF KINGSBURG FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution, by its previous Resolution No. 2022-029 initiated proceedings for the annual levy and collection of assessments of the City Assessment District No. 93-01 (hereinafter referred to as the “District”) as described on maps of the District on file in the office of the City Clerk and incorporated herein by reference, and the levy and collection of assessments against the assessable lots and parcels of land within such District for the fiscal year commencing July 1, 2022 and ending June 30, 2023 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act.

Section 2. The Engineer has prepared and filed with the City Clerk of the City of Kingsburg and the City Clerk has presented to the City Council such report entitled "City of Kingsburg, Assessment District No. 93-01, 2022/2023 Engineer’s Annual Levy Report” (hereinafter referred to as the "Report") which pertains to the annual levy of assessments and the amendment to the boundaries of the District.

Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
*********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing Resolution No. 2022-030 was duly passed and adopted at a regular meeting of Kingsburg City Council held on this 31st day of May 2022, by the following vote:

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
____________
Abigail Palsgaard, City Clerk
City of Kingsburg
23 RESOLUTION NO. 2022-031

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA

DECLARING ITS INTENTION TO ORDER THE ANNUAL LEVY AND COLLECTION OF ASSESSMENT FOR THE CITY LANDSCAPE MAINTENACE ASSESSMENT DISTRICT NO. 93- 01 FOR FISCAL YEAR 2022/2023 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS

PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND APPOINTING

A TIME AND PLACE FOR HEARING PROTESTS

THE CITY COUNCIL OF THE CITY OF KINGSBURG FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. By its previous Resolution No. 2022-029, the City Council initiated proceedings pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") and as provided by Article XIII D of the California Constitution, for the levy and collection of annual assessments against the assessable lots and parcels of land within, and for consideration of an amendment to the boundaries of the existing City Assessment District No 93-01 (hereinafter referred to as the “District”) described on maps on file in the office of the City Clerk and incorporated herein by reference, for fiscal year 2022/2023 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act. The Engineer has prepared and filed a written report (the “Report”) with the City Clerk, which pertains to the annual levy and collection of assessments and amendment to the boundaries of the District; and by previous resolution, the City Council approved the Engineer's Report.

Section 2. The City Council hereby (1) finds that the public interest and convenience requires; (2) declares its intention to order the annual levy and collection of assessments and to levy and collect assessments against the assessable lots and parcels of land within such District for that portion of the fiscal year commencing July 1, 2022 and ending June 30, 2023 to pay the costs and expenses of the improvements described in Section 3. For Kingsburg Country Estates Phase 3, Sierra Ranch West Phase 2, Sierra Ranch Unit No. 6, Sierra Annexation No. 9, Annexation No. 10, Annexation No. 11, Annexation No. 12, Annexation No. 13 and Annexation No. 14 the assessments proposed by this resolution were approved by the property owners pursuant to a mailed ballot election conducted in accordance with Article XIII D of the California Constitution. For these Zones the City Council in subsequent fiscal years may thereafter impose the assessment at any rate or amount that is less than or equal to the amount authorized for Base Fiscal Year for each Zone, increased each year based upon the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward (“CPI”), as determined by the United States Department of Labor, or its successor without conducting another mailed ballot election. The Base Fiscal Year being 2004/2005 for Zones Kingsburg Country Estates Phase 3, Sierra Ranch West Phase 2, Sierra Ranch Unit No. 6, 2006/2007 for Sierra Annexation No. 9, 2007/2008 for Annexation No. 10 and Annexation No. 11, 2010/2011 for Annexation No. 12, 2015/2016 for Annexation No. 13 and 2016/2017 for Annexation No. 14. The Engineer shall compute the percentage of difference between the CPI for February of each year and the CPI for the previous February, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living; and the current CPI has been determined to be 5.19% calculated from the average of All Urban Consumers for San Francisco-Oakland-Hayward Area. 24 Section 3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

Section 4. The general location and boundaries of the District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Assessment District No. 93-01.” The District includes the following zones:

Section 6. Notice is hereby given that Wednesday, the 15th day of June, 2022 at 6:00 p.m. in the Council Chamber of the City Hall of the City of Kingsburg, 1401 Draper Street, Kingsburg, California, is the time and place fixed for a public hearing by the City Council on the question of the levy and collection of assessments for fiscal year 2022/23 against lots and parcels of land within the District. At the hearing, all interested persons shall be afforded the opportunity to hear and be heard.

Section 7. The City Clerk is hereby authorized and directed to give notice of the public hearing by publishing this resolution not less than one time and not less than ten days prior to the above hearing date as set forth in Section 6 and in accordance with law.

Section 8. The City Council hereby designates Finance Director Alma Colado, telephone number (559) 897-5821, to answer inquiries regarding the hearing, protest proceedings, and procedural or technical matters.

Section 9. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental agency, the State of California or the 25 United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements. ******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution 2022- 031 was duly passed and adopted at a regular meeting of Kingsburg City Council held on the 31st day of May 2022, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:
______
Abigail Palsgaard, City Clerk
City of Kingsburg
26 City of Kingsburg
Assessment District No. 93-01

2022/2023 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 1, 2022
Public Hearing: June 15, 2022
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
27 TABLE OF CONTENTS
I. OVERVIEW.......................................................................................................... 1 A. INTRODUCTION ..................................................................................................................... 1 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) ................................................. 2 C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION..................................................................... 3 D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES ............................................................ 3 E. BUDGET AND LEVY SUMMARY..................................................................................................... 5 II. DESCRIPTION OF THE DISTRICT ..................................................................... 6 A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT................................................... 6 B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT............................................................ 6 III. CHANGES TO THE DISTRICT ............................................................................ 9 A. ANNEXATIONS TO THE DISTRICT ................................................................................................. 9 B. DISTRICT RATE CHANGES .......................................................................................................... 9 IV. METHOD OF APPORTIONMENT...................................................................... 10 A. BACKGROUND.......................................................................................................................... 10 B. SPECIAL BENEFIT..................................................................................................................... 10 C. GENERAL BENEFIT................................................................................................................... 11 D. APPORTIONMENT ..................................................................................................................... 11 V. ZONE BUDGETS AND HISTORICAL RATES.................................................... 13 A. DESCRIPTION OF BUDGET ITEMS .............................................................................................. 13 B. ZONE BUDGETS ....................................................................................................................... 15 C. ASSESSMENT RATE HISTORICAL INFORMATION ......................................................................... 16 APPENDIX A — DISTRICT BOUNDARY MAPS........................................................ 17 APPENDIX B — 2022/2023 ASSESSMENT ROLL.................................................... 18 28 2022/2023 City of Kingsburg Assessment District 93-01 Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Kingsburg (the “City”) annually levies and collects special assessments in order to maintain the improvements that provide a special benefit to properties within Assessment District 93-01 (the “District”). The District was formed by the adoption of Resolution 93-50, on September 15, 1993. The assessments within the District are levied annually for the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

The Engineer’s Annual Levy Report (the “Report”) describes the District, any annexations, or changes to the District, and the proposed assessments for Fiscal Year (“FY”) 2022/2023. The assessments are based on the historical and estimated cost to maintain the improvements that provide a special benefit to properties within the District and Zones, as described below in subsection D. The improvements within the District and the corresponding costs, including all expenditures, deficits, surpluses, revenues, and reserves, are budgeted and assessed for each Zone.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessment Number by the Fresno County (the “County”) Assessor’s Office. The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll.

Following consideration of all public comments and written protests at a noticed public hearing and review of the Report, the City Council of the City of Kingsburg (the”City Counicl”) may order amendments to the Report or confirm as submitted.

Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for FY 2022/2023 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in FY 2022/2023.
29 2022/2023 City of Kingsburg Assessment District 93-01 Page 2 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) The Method of Apportionment described for the District utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution. As generally defined, the improvements and the associated assessments for any district formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
i. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. ii. Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
i. Repair, removal, or replacement of all or any part of any improvements;
ii. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
iii. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
iv. The removal of trimmings, rubbish, debris, and other solid waste; v. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
vi. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
vii. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
30 2022/2023 City of Kingsburg Assessment District 93-01 Page 3 8) Incidental expenses associated with the improvements including, but not limited to:
i. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
ii. The costs of printing, advertising, and the publishing, posting and mailing of notices;
iii. Compensation payable to the County for collection of assessments; iv. Compensation of any engineer or attorney employed to render services;
v. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and,
vi. Costs associated with any elections held for the approval of a new or increased assessment.

C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION
All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was added to the California Constitution with the passage of state-wide Proposition 218 in 1996.

The assessments contained in this report were imposed in accordance with voter approval pursuant to the establishment of the District and annexations. As such, the City has determined that the assessments are compliant with the substantive and procedural requirements of Article XIIID. The proposed assessments for the current fiscal year may be less than or equal to the maximum assessment rates previously approved and adopted for the District and annexations. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4, including a property owner protest proceeding (property owner assessment balloting).

D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES
The District provides for the maintenance, servicing and operation of landscape and lighting improvements within public easements and right-of-ways, parks, open spaces and appurtenant facilities throughout the District. The District consists of fourteen (14) district benefit Zones (“Zones”).

Each Zone has specific improvements that provide a special benefit to the parcels within the Zone. In general, improvements within the District are open space areas; parkways; and slopes; neighborhood, passive, and community parks. The improvements include: turf, ground cover, shrubs, trees, irrigation systems, lighting 31 2022/2023 City of Kingsburg Assessment District 93-01 Page 4 systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

All parcels identified as being within a Zone share in both the cost and the benefits of the improvements. The costs associated with the improvements, are equitably spread between all benefiting parcels within that Zone. Only parcels that receive benefit from the improvements are assessed, and each parcel is assessed in proportion to the estimated special benefit received.

Table I is a list of the District Zones within the District along with related tracts and the number of parcels:

TABLE I:

DISTRICT ZONES
Zone Description Tract(s) Parcels*
Pheasant Grove, Phases 1 and 2 4210 and 4635 78
Goldcreek Estates 4659 30
Pheasant Grove, Phases 3 and 4 4751 and 4769 92
Kingsburg Country Estates, Phases 1 and 2 4900 and 5005 53 Sierra Ranch West, Phase 1 4950 61
Kingsburg Country Estates, Phase 3 5068 47
Sierra Ranch, Phase 2 5089 34
Sierra Ranch, Unit No. 6 5151 53
Sierra Annexation, No. 9 5177 46
Annexation No. 10 5087 57
Annexation No. 11 5610 58
Annexation No. 12 N/A 5
Annexation No. 13 N/A 42
Annexation No. 14 6094 42
Total: 698
* The Parcels count for each Zone is the total parcels located in the Zone. The number of parcels levied may change. The parcel count will be updated upon receipt of the final secured roll from the County of Fresno. 32 2022/2023 City Of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 5 E. BUDGET AND LEVY SUMMARY
Table II shows a comparison of the FY 2022/2023 District Budgets and the proposed FY 2021/2022 District Budgets for each Zone.

TABLE II:

BUDGET AND LEVY SUMMARY
Fiscal Year 2022/2023
*Totals may not foot due to county’s even cent levy requirement.

BUDGET AND LEVY SUMMARY
Fiscal Year 2021/2022
*Totals may not foot due to county’s even cent levy requirement. 33 2022/2023 City of Kingsburg -Assessment District 93-01 Page 6 II. DESCRIPTION OF THE DISTRICT
A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT Landscape and lighting improvements provided in the District includes turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances.

These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

The costs associated with all improvements in each Zone, are collected through annual assessments for each parcel receiving benefit. The funds collected for each Zone are dispersed and used for only the services and operations provided to that Zone. The special benefits associated with the landscaping improvements and facilities have specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• An enhanced sense of pride in ownership of property within the District and increased business opportunities resulting from well-maintained improvements associated with the properties.
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. • Enhanced environmental quality of the parcels within the District by moderating temperatures, providing oxygenation and attenuating noise.

B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT
Pheasant Grove, Phases 1 and 2 – Zone consists of residential tract numbers 4210 and 4635. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Rafer Johnson Drive adjacent to and fronting the Pheasant Grove Subdivisions.

Goldcreek Estates – Zone consists of residential tract number 4659.

Improvements include maintenance of turf area, trees, shrubs, landscape and irrigation system, and fence surrounding the temporary ponding basin and park area located along 10th Avenue south of Silverbrooke Street within said subdivision.
34 2022/2023 City of Kingsburg -Assessment District 93-01 Page 7 Pheasant Grove, Phases 3 and 4 – Zone consists of residential tract numbers 4751 and 4769. Improvements include maintenance of shrubs, trees, landscape and irrigation system, and wall along Sierra Street fronting Phase 4 of the Pheasant Grove subdivision, and maintenance of the special concrete crosswalks at intersections within the boundaries of the subdivision.

Kingsburg Country Estates, Phases 1 and 2 – Zone consists of residential tract numbers 4900 and 5005. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Rafer Johnson Drive adjacent to and fronting the Kingsburg Country Estates Subdivision.

Sierra Ranch West, Phase 1 – Zone consists of residential tract 4950.

Improvements include maintenance of landscape and irrigation improvements and decorative masonry wall along Sierra Street and Bethel Avenue, adjacent to and fronting the subdivision.

Kingsburg Country Estates, Phase 3 – Zone consists of residential tract number 5068. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Magnolia Avenue and Rafer Johnson Drive adjacent to and fronting the subdivision.

Sierra Ranch West, Phase 2 – Zone consists of residential tract 5089.

Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Bethel Avenue adjacent to and fronting the subdivision.

Sierra Ranch, Unit No. 6 – Zone consists of residential tract 5151. This tract includes fifty (50) single family and seven (7) multifamily parcels (lots 2, 3, 21, 22, 40, 41, and 42). Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Kern Street (formerly Magnolia Avenue) and South Bethel Avenue adjacent to and fronting the subdivision.

Sierra Annexation, No. 9 – Zone consists of commercial tract 5177.

Improvements include maintenance of turf area, trees, landscape and irrigations systems, along W. Sierra Street fronting the development.

Annexation No. 10 – Zone consists of residential tract 5087. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along 18th Avenue and the landscaping and maintenance of a drainage basin along 14th Avenue in the northwest corner of the development.
35 2022/2023 City of Kingsburg -Assessment District 93-01 Page 8 Annexation No. 11 – Zone consists of residential tract 5610. Improvements include maintenance of turf area, trees, landscape and irrigation system within a multi-purpose trail along Azalea Street, and the landscaping and maintenance of a drainage basin along 23rd Avenue in the northwest corner of the development.

Annexation No. 12 – Zone consists of a commercial development consisting of two parcels located on 19.12 acres. Improvements include maintenance of turf area, trees, landscape and irrigation systems, along Simpson Street fronting the development and landscape and irrigation systems surrounding a drainage basin along Highway 99 to the south of the development.

Annexation No. 13 – Zone consists of a residential subdivision consisting of 46 lots on over 11 acres. Improvements include maintenance of turf area, trees, landscape and irrigation system, along East Kamm Avenue and South Academy Avenue fronting the development, as well as entryway landscaping into the development on South Academy Avenue.

Annexation No. 14 – Zone consists of residential tract 6094 subdivision consisting of 34 lots on over 9.75 acres. Improvements include maintenance and provision of street lighting within and surrounding the Annexation area consisting of 8 street lights. The APN’s within the District consist of the land within and associated with the development located on the Southeast corner of Howard Street and 14th Avenue.
36 2022/2023 City of Kingsburg -Assessment District 93-01 Page 9 III. CHANGES TO THE DISTRICT
A. ANNEXATIONS TO THE DISTRICT
The annexation of Annexation No. 10 and Annexation No. 11 was approved by the property owners on June 20, 2007. FY 2007/2008 was the first year these Zones were assessed. The annexation of Annexation No. 12 was approved by the property owners on August 4, 2010. FY 2010/2011 was the first year this Zone was assessed. Annexation No. 13 was approved by property owners on December 3, 2014. FY 2015/2016 was the first year this Zone was assessed. Annexation No. 14 was approved by property owners on August 3, 2016. FY 2016/2017 was the first year this Zone was assessed. There are no planned annexations for FY 2022/2023.

B. DISTRICT RATE CHANGES
The rate per EDU for Pheasant Grove Phases 1 and 2, Goldcreek Estates, Pheasant Grove Phases 3 and 4, Kingsburg Country Estates Phases 1 and 2 and Sierra Ranch West Phase 1, will remain the same as the previous fiscal year. For Kingsburg Country Estates 3, Sierra Ranch Phase West 2, Sierra Ranch Unit No. 6, and Sierra Annexations No’s. 9 through 14, the maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the Local Consumer Price Index (“CPI”) for “All Urban Consumers” for the San Francisco-Oakland-Hayward California.

Each fiscal year the administrator for the District shall identify the percentage difference between the CPI for February and the CPI for the previous February. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.
37 2022/2023 City of Kingsburg -Assessment District 93-01 Page 10 IV. METHOD OF APPORTIONMENT
A. BACKGROUND
The Landscaping and Lighting Act of 1972 provides that assessments may be apportioned upon all assessable lots or parcels of land within a district or annexation in proportion to the estimated benefits to be received by each lot or parcel from the improvements. In addition, Article XIIID of the California Constitution (Proposition 218) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Proposition provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is different from a general benefit in that it is a particular and distinct benefit over and above general benefits. General benefits are conferred on the public at large, including real property within the district. The general enhancement of property value does not constitute a special benefit.

B. SPECIAL BENEFIT
Each and every parcel within the District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.

The proper maintenance of landscaping and appurtenant facilities specially benefit parcels within the District by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets, and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters the erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the District. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the District. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District through the abatement of graffiti and the screening of properties within the District from arterial streets. Finally, the proper maintenance of landscaping and ornamental structures improves the attractiveness of the properties within the District and provides a positive visual experience each and every time a trip is made to or from the property. All of the above-mentioned contributes to a specific enhancement of the property values of each of the parcels within the District.
38 2022/2023 City of Kingsburg -Assessment District 93-01 Page 11 C. GENERAL BENEFIT
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements.

The proper maintenance of landscaping and appurtenant facilities within the District will not only control dust from blowing onto properties within the District, but will also control dust from blowing onto properties outside of the District. Also, the control of slope erosion will not only protect properties within the District, but will also reduce runoff into the City's storm drain system. The proper maintenance of drainage basin and similar landscaped areas not only facilitates proper drainage of properties within the District, but also reduces the potential for flooding damage to properties on the downward slope from the District. The spraying and treating of landscaping within the District for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout other properties within the City. Finally, the proper maintenance of landscaping and ornamental structures provides a positive visual experience to persons passing by the District. All of the above-mentioned constitutes incidental general benefits conferred by the improvements.

The total benefits are thus a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to adjacent property owners. The portion of the total landscape maintenance costs which are associated with general benefits will not be assessed to the parcels in the District, but will be paid from other City Funds.

Because the landscaping is located immediately adjacent to properties within the District, and is maintained solely for the benefit of the properties within the District, any benefit received by properties outside of the District is merely incidental. It is estimated that the general benefit portion of the benefit received from the improvements for any District is less than one (1) percent of the total benefit. Nonetheless, the City has agreed to contribute a percentage of the total cost of the improvements for the District to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.

D. APPORTIONMENT
Pursuant to the 1972 Act, the costs of the maintenance of the improvements may be apportioned by any formula or method that fairly distributes the net amount to be assessed among all assessable dwelling units in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used within the District may vary. The formula used for the District reflects the composition of the parcels, and the 39 2022/2023 City of Kingsburg -Assessment District 93-01 Page 12 improvements and services provided, to accurately proportion the costs based on estimated special benefit to each parcel.

Each parcel within the District is assigned a weighting factor known as an Equivalent Dwelling Unit (“EDU”).

Single-family residential (“SFR”) units consist of one unit per parcel, and receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements.

Therefore, each parcel or dwelling unit is assessed an equal amount or one (1) EDU per parcel.

The multi-family residential units consist of three units per parcel and are specifically located on seven parcels within the Sierra Ranch, Unit No. 6 District zone. These parcels also receive the same benefit from the improvements. However, the multi-family parcels are of a larger size, approximately 1.5 times that of a single-family parcel. Therefore, the multifamily parcel is equal to 1.5 times the single-family parcel and is assessed based on (1.5) EDUs per parcel.

All the commercial parcels are currently located in the District zone of Sierra Annexation No. 9 and receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements. Each acre is equivalent in size to six residential parcels. Therefore, each parcel is assessed based on six (6) EDUs per acre.

The following formula is used to arrive at a levy amount for parcels in each Zone:

Property Type EDU Value
Single Family Residential (SFR) 1.00
Multi-Family Residential 1.50
Commercial, Developed (per acre) 6.00
The Total EDUs in a Zone is the sum of all parcel’s individual EDUs that receive benefit from the improvements in that Zone.

Total Balance to Levy in a Zone / Total EDU’s in a Zone = Levy per EDU in a Zone
Parcel’s EDUs x Levy per EDU’s = Parcel’s Levy Amount
40 2022/2023 City of Kingsburg -Assessment District 93-01 Page 13 V. ZONE BUDGETS AND HISTORICAL RATES
A. DESCRIPTION OF BUDGET ITEMS
The Act provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire Fiscal Year 2022/2023, including incidentals, which may include reserves to operate the Zones.

The following describes the costs that are funded through the District shown in the Zone Budgets.

Electricity - Utility costs for electricity required to run irrigation systems and ornamental lighting for landscaped areas.

Water - Utility costs for water required to irrigate landscaped areas.

Maintenance - Includes all contracted labor, material and equipment required to properly maintain the improvements within the Zone. All improvements within the Zone are maintained and serviced on a regular basis. The frequency and specific maintenance operations required within the Zone are determined by City staff, but are generally scheduled weekly.

Fertilizer - Costs for annual fertilizing of landscaped areas.

Graffiti Removal - This item includes repairs that are generally unforeseen and may not be included in the yearly maintenance contract costs. This includes repair of damaged improvements due to vandalism.

Concrete and Sprinkler Repairs - These items include repairs that are generally unforeseen and may not be included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, earthquakes, etc. Also included may be planned upgrades that provide a direct benefit to the Zone.

Incidental Expenses for Administration and Overhead Allocation - The cost to all particular departments and staff of the City, for providing the coordination of Zone services and operations, response to public concerns and education, as well as procedures associated with the levy and collection of assessments. This item also includes the costs of contracting with professionals to provide any additional administrative, legal or engineering services specific to the Zone including any required notices, mailings or property owner protest ballot proceedings.

Total Balance to Levy - This is the total amount to be levied to the parcels within the Zone. The Balance to Levy represents the total maintenance and 41 2022/2023 City of Kingsburg -Assessment District 93-01 Page 14 administration costs. This dollar amount represents the funds that are to be collected for the Fiscal Year from the property owners.

Total Equivalent Dwelling Units The Equivalent Dwelling Unit (EDUs) is a numeric value calculated for each parcel based on the parcel’s land use and size as compared to a single family residence. The EDUs shown in the Zone budgets represents the sum of all parcel EDUs that receive benefit from the improvements in each Zone.

Levy per EDU - The amount levied for each EDU. For a more detailed explanation please refer to Section IV. Method of Apportionment.

Max Rate per EDU - The maximum rate per EDU is the maximum assessment that the Council can levy per EDU based on the approved assessment range formula for the Zone. The maximum amounts are typically rounded down and levied at the nearest even penny for the purpose of the County.

Historical Max Rate History - This table shows the history of the max tax by Zone over the prior ten years of the District.
42 2022/2023 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 15 B. ZONE BUDGETS
Table III is the budget of the District Zones for Fiscal Year 2022/2023:

TABLE III:

ZONE BUDGETS

FY 2022/2023
1 Totals may not foot due to rounding.
2 Zone Budget totals have been reduced by any General Benefit. 43 2022/2023 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 16 C. ASSESSMENT RATE HISTORICAL INFORMATION
Table IV portrays historical rate information for the District Zones since Fiscal Year 1993/1994 through Fiscal Year 2022/2023 proposed charge.

Table IV
Assessment Rate Historical Information
ZONE
Pheasant
Grove, 1
and 2
Goldcreek
Estates
Pheasant
Grove, 3
and 4
Kingsburg
Country
Estates 1
and 2
Sierra
Ranch
West
1 Kingsburg
Country
Estates 3
Sierra
Ranch
West 2
Sierra
Ranch,
Unit 6
Sierra
Annex
No. 9
Annex
No. 10
Annex
No. 11
Annex
No. 12
Annex
No. 13
Annex
No. 14

HISTORICAL

INFORMATION
2022/23 $67.42 $80.60 $76.28 $79.20 $83.42 $128.16 $135.00 $135.00 $136.78 $166.26 $202.20 $70.72 $135.12 $34.58 2021/22 $67.42 $80.60 $76.28 $79.20 $83.42 $121.83 $128.35 $128.35 $130.04 $158.07 $192.24 $67.23 $128.46 $32.89 2020/21 $67.42 $80.60 $76.28 $79.20 $83.42 $119.96 $126.38 $126.38 $128.05 $155.64 $189.30 $66.20 $126.48 $32.38 2019/20 $67.42 $80.60 $76.28 $79.20 $83.42 $116.58 $122.82 $122.82 $124.44 $151.26 $183.98 $64.34 $122.92 $31.48 2018/19 $67.42 $80.60 $76.28 $79.20 $83.42 $112.62 $118.65 $118.65 $120.20 $146.12 $177.71 $62.15 $118.74 $30.42 2017/18 $67.42 $80.60 $76.28 $79.20 $83.42 $108.75 $114.57 $114.57 $116.07 $141.10 $171.60 $60.02 $114.66 $29.38 2016/17 $67.42 $80.60 $76.28 $79.20 $83.42 $105.14 $110.76 $110.76 $112.21 $136.41 $165.90 $58.03 $110.85 $28.41 2015/16 $67.42 $80.60 $76.28 $79.20 $83.42 $102.07 $107.52 $107.52 $108.93 $132.42 $161.05 $56.34 $107.61 N/A 2014/15 $67.42 $80.60 $76.28 $79.20 $83.42 $99.55 $104.87 $104.87 $106.24 $129.15 $157.08 $54.95 N/A N/A 2013/14 $67.42 $80.60 $76.28 $79.20 $83.42 $97.18 $102.37 $102.37 $103.71 $126.07 $153.33 $53.64 N/A N/A 2012/13 $67.42 $80.60 $76.28 $79.20 $83.42 $94.86 $99.93 $99.93 $101.24 $123.06 $149.67 $52.36 N/A N/A 2011/12 $67.42 $80.60 $76.28 $79.20 $83.42 $92.10 $97.02 $97.02 $98.30 $119.48 $145.32 $50.84 N/A N/A 2010/11 $67.42 $80.60 $76.28 $79.20 $83.42 $90.57 $95.41 $95.41 $96.67 $117.49 $142.90 $50.00 N/A N/A 2009/10 $67.42 $80.60 $76.28 $79.20 $83.42 $88.98 $93.73 $93.73 $94.97 $115.42 $140.39 N/A N/A N/A 2008/09 $67.42 $80.60 $76.28 $79.20 $83.42 $87.96 $92.66 $92.66 $93.88 $114.10 $138.78 N/A N/A N/A 2007/08 $67.42 $80.60 $76.28 $79.20 $83.42 $85.57 $90.15 $90.15 $91.33 $111.00 $135.00 N/A N/A N/A 2006/07 $67.43 $80.60 $76.28 $79.20 $83.42 $82.92 $87.35 $87.35 $88.49 N/A N/A N/A N/A N/A 2005/06 $67.43 $80.60 $76.28 $79.20 $83.42 $80.59 $84.89 $84.89 N/A N/A N/A N/A N/A N/A 2004/05 $67.43 $80.60 $76.28 $79.20 $83.42 $79.34 $83.58 $83.58 N/A N/A N/A N/A N/A N/A 2003/04 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2002/03 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2001/02 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2000/01 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 1999/00 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1998/99 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1997/98 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1996/97 $67.43 $80.60 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1995/96 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1994/95 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1993/94 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 44 2022/2023 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 17 Appendix A — DISTRICT BOUNDARY MAPS
The Boundary Maps for the District, reflecting the various non-contiguous residential tracts within the City that represent the District Zones, have previously been submitted to the Clerk of the City in the format required under the 1972 Act and by reference are made part of this Report. The Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.
45 2022/2023 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 18 Appendix B — 2022/2023 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Fresno County Assessor Parcel Maps and/or the Fresno County Secured Tax Roll for the year in which this Report is prepared.

Non-assessable lots or parcels may include government owned land, public utility owned property, land principally encumbered with public right-of-ways or easements and dedicated common areas. These parcels will not be assessed.

Upon approval of the Engineer’s Annual Levy Report and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll in Fiscal Year 2022/2023. If the parcels or assessment numbers within the District and referenced in this Report are renumbered, re-apportioned or changed by the County Assessor’s Office after approval of the Report, the new parcel or assessment numbers with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger or tax status change, the assessment amount submitted on the new parcels or assessment numbers will be based on the method of apportionment and levy amount approved in this Report by the City Council. 46 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge 394-331-18 1000 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-19 1030 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-20 1060 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-21 1080 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-22 1100 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-23 1130 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-24 1150 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-25 1170 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-26 1190 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-27 1191 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-28 1171 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-29 1151 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-30 1131 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-31 1101 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-32 1081 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-33 1061 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-34 1031 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-35 1001 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-10 1150 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-11 2741 TWELFTH Goldcreek Estates 80.60 1.0 80.60 394-333-12 2731 TWELFTH Goldcreek Estates 80.60 1.0 80.60 394-333-13 2721 TWELFTH Goldcreek Estates 80.60 1.0 80.60 394-333-01 1000 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-02 1030 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-03 1060 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-04 1080 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-06 1090 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-07 1100 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-08 1120 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-09 1130 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 395-211-12 1663 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-11 1683 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-10 1715 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-09 1735 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-08 1755 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-07 1775 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-06 1795 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-05 1817 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-04 1837 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-03 1857 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-02 1877 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-01 1897 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 394-333-14 2701 TWELFTH Goldcreek Estates 80.60 1.0 80.60 395-211-24S 1867 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-25S 1847 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-26S 1827 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-27S 1807 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-13S 1688 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-14S 1708 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-15S 1726 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-16S 1736 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-17S 1756 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-18S 1788 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-19S 1806 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-20S 1826 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-21S 1846 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-22S 1886 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-23S 1877 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-28S 1787 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-29S 1747 AVE A Pheasant Grove 4 76.28 1.0 76.28 City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
AD No. 93-01 Preliminary Roll FY 2022-2023 Page 1 of 11 47 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-211-30S 1727 A Pheasant Grove 4 76.28 1.0 76.28
395-211-31S 1726 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-212-03 150 SIERRA ST Pheasant Grove 1 67.42 1.0 67.42 395-212-02 140 SIERRA ST Pheasant Grove 1 67.42 1.0 67.42 395-212-01 120 SIERRA ST Pheasant Grove 1 67.42 1.0 67.42 395-212-04 121 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-05 131 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-06 141 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-07 151 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-08 161 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-09 171 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-10 181 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-11 191 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-12 192 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-13 182 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-14 172 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-15 162 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-16 152 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-17 142 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-18 132 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-19 122 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-20 121 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-21 131 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-22 141 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-23 151 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-24 161 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-25 171 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-26 181 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-27 191 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-28 192 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-29 182 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-30 172 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-31 162 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-32 152 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-33 142 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-34 132 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-35 122 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-221-01 121 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-02 131 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-03 141 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-04 151 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-05 161 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-06 171 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-213-01S 1887 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-02S 1867 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-03S 1845 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-04S 1825 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-05S 1807 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-06S 1777 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-07S 1757 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-08S 1727 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-214-01S 296 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-02S 276 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-03S 256 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-04S 236 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-05S 216 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-06S 196 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-07S 178 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-08S 158 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-211-32S 1756 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-33S 1776 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-34S 1806 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-35S 1826 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-36S 1846 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-37S 1868 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-38S 1886 AVE B Pheasant Grove 4 76.28 1.0 76.28 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 2 of 11 48 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-221-07 181 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-08 191 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-09 192 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-10 182 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-11 172 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-12 162 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-13 152 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-14 142 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-15 132 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-16 122 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-17 121 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-18 131 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-19 141 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-20 151 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-21 161 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-22 171 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-23 181 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-24 191 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-01 182 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-02 172 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-03 162 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-04 152 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-05 142 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-06 132 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-07 122 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-08 112 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-09 106 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-10 100 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-223-01 1515 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-02 1535 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-03 1555 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-04 1575 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-05 1595 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-06 1623 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-07 1643 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-230-43S 572 W SIERRA AVE Sierra Ranch I 83.42 1.0 83.42 395-230-44S 566 W SIERRA AVE Sierra Ranch I 83.42 1.0 83.42 395-230-45S 567 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-46S 571 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-47S 1836 AVE F Sierra Ranch I 83.42 1.0 83.42
395-230-48S 1866 AVE F Sierra Ranch I 83.42 1.0 83.42
395-230-49S 1896 AVE F Sierra Ranch I 83.42 1.0 83.42
395-230-50S 1897 AVE F Sierra Ranch I 83.42 1.0 83.42
395-230-51S 1867 AVE F Sierra Ranch I 83.42 1.0 83.42
395-230-52S 1837 AVE F Sierra Ranch I 83.42 1.0 83.42
395-230-53S 643 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-54S 663 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-55S 683 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-56S 682 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-57S 662 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-58S 642 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-59S 622 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-240-27S 623 SUNSET Sierra Ranch I 83.42 1.0 83.42
395-240-28S 643 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-29S 663 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-30S 683 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-31S 682 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-32S 662 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-33S 642 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-34S 622 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-35S 602 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-36S 596 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-37S 580 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-38S 572 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-39S 566 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-251-01S 101 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 3 of 11 49 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-251-02S 107 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-03S 117 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-230-60S 1726 F Sierra Ranch I 83.42 1.0 83.42
395-230-61S 1756 F Sierra Ranch I 83.42 1.0 83.42
395-230-62S 1776 F Sierra Ranch I 83.42 1.0 83.42
395-230-63S 572 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-64S 566 W FOREST ST Sierra Ranch I 83.42 1.0 83.42 395-230-65S 567 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-66S 571 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-67S 623 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-68S 643 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-69S 663 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-70S 683 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-223-09S 1650 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-10S 1630 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-11S 1612 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-12S 1596 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-13S 1578 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-14S 1560 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-224-01S 271 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-02S 251 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-03S 233 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-04S 215 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-05S 197 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-06S 179 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-07S 159 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-01S 271 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-02S 251 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-03S 233 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-04S 215 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-05S 197 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-06S 179 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-07S 159 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-08S 158 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-09S 178 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-10S 196 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-11S 216 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-12S 236 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-13S 256 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-14S 276 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-226-01S 158 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-02S 178 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-03S 196 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-04S 216 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-05S 236 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-06S 256 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-07S 276 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-230-71S 682 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-72S 662 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-73S 642 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-74S 622 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-223-08S 1668 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-230-75S 602 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-76S 596 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-77S 580 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-230-78S 566 W MEADOW LN Sierra Ranch I 83.42 1.0 83.42 395-240-23S 567 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-24S 581 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-25S 597 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-240-26S 603 W SUNSET ST Sierra Ranch I 83.42 1.0 83.42 395-222-11S 1504 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-222-12S 1520 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-251-07S 157 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-08S 167 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-09S 177 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-10S 187 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 4 of 11 50 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-251-11S 197 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-252-01S 1221 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-253-05S 158 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-06S 148 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-07S 138 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-08S 128 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-09S 127 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-10S 137 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-11S 147 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-12S 157 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-13S 167 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-14S 177 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-15S 187 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-16S 197 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-01S 198 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-02S 188 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-03S 178 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-04S 168 Nevada St Country Estates 1 79.20 1.0 79.20 395-254-05S 158 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-06S 148 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-07S 138 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-08S 128 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-252-02S 1241 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-03S 1251 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-04S 1301 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-05S 1331 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-06S 1351 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-07S 1371 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-253-01S 198 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-02S 188 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-03S 178 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-04S 168 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-04S 127 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-05S 137 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-06S 147 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-270-01S 1161 MORGAN DR Country Estates II 79.20 1.0 79.20 395-270-02S 1171 MORGAN DR Country Estates II 79.20 1.0 79.20 395-270-03S 1181 MORGAN DR Country Estates II 79.20 1.0 79.20 395-270-04S 1191 MORGAN DR Country Estates II 79.20 1.0 79.20 395-270-05S 1201 MORGAN DR Country Estates II 79.20 1.0 79.20 395-270-06S 1211 MORGAN DR Country Estates II 79.20 1.0 79.20 395-270-07S 127 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-08S 137 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-09S 147 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-10S 157 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-11S 167 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-12S 177 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-13S 187 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-14S 197 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-15S 198 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-16S 188 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-17S 178 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-18S 168 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-19S 158 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-20S 148 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-25S 138 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-270-26S 128 MARIPOSA ST Country Estates II 79.20 1.0 79.20 395-280-25S 353 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-26S 365 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-27S 377 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-28S 425 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-29S 437 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-30S 465 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-31S 533 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-32S 1510 AVE F SierraRanchII 135.02 1.0 135.00
395-280-33S 1508 AVE F SierraRanchII 135.02 1.0 135.00
AD No. 93-01 Preliminary Roll FY 2022-2023 Page 5 of 11 51 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-280-34S 566 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-40S 563 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-41S 571 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-42S 583 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-43S 593 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-44S 601 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-45S 625 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-46S 641 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-47S 665 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-48S 681 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-280-16S 662 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-17S 648 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-20S 598 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-21S 588 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-22S 576 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-23S 568 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-05S 606 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-280-06S 596 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-280-07S 586 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-280-08S 587 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-09S 595 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-10S 605 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-11S 623 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-12S 647 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-13S 661 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-14S 683 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-15S 684 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-18S 622 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-280-19S 608 W NEVADA ST SierraRanchII 135.02 1.0 135.00 395-270-32S 1151 MORGAN DR KingsburgCountryEst.III 128.17 1.0 128.16 395-270-33S 125 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-34S 135 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-35S 145 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-36S 155 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-37S 165 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-38S 175 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-39S 185 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-40S 195 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-41S 194 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-42S 184 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-43S 174 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-44S 164 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-45S 154 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-46S 144 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-47S 134 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-48S 124 LAKE ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-49S 121 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-50S 131 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-51S 141 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-52S 151 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-53S 161 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-54S 171 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-55S 181 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-270-56S 191 KERN ST KingsburgCountryEst.III 128.17 1.0 128.16 395-280-01S 684 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-280-02S 668 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-280-03S 646 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-280-04S 628 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-49S 684 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-50S 668 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-51S 644 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-52S 626 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-53S 600 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-54S 594 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-55S 586 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-56S 574 W ORANGE ST SierraRanchII 135.02 1.0 135.00 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 6 of 11 52 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-240-57S 564 W ORANGE ST SierraRanchII 135.02 1.0 135.00 395-240-58S 565 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-59S 577 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-60S 585 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-61S 591 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-62S 603 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-63S 627 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-64S 643 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-65S 661 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-240-66S 683 W LINDQUIST ST SierraRanchII 135.02 1.0 135.00 395-270-27S 1101 MORGAN DR KingsburgCountryEst.III 128.17 1.0 128.16 395-270-28S 1111 MORGAN DR KingsburgCountryEst.III 128.17 1.0 128.16 395-270-29S 1121 MORGAN DR KingsburgCountryEst.III 128.17 1.0 128.16 395-270-30S 1131 MORGAN DR KingsburgCountryEst.III 128.17 1.0 128.16 395-270-31S 1141 MORGAN DR KingsburgCountryEst.III 128.17 1.0 128.16 395-280-35s 536 W NEVADA ST SierraRanchII 135.02 1.0 135.00 394-390-03 169 W VENTURA Annexation 9 141.68 2.5752 352.22 394-390-04 NO SITUS AVAILABLE Annexation 9 141.68 4.1208 563.64 394-390-07 2025 AVE B Annexation 9 141.68 4.5972 628.80 394-390-10 126 W VENTURA Annexation 9 141.68 8.04 1,099.70 394-390-11 2037 MORGAN DR Annexation 9 141.68 8.04 1,099.70 394-390-12 NO SITUS AVAILABLE Annexation 9 141.68 1.6776 229.46 394-390-13 NO SITUS AVAILABLE Annexation 9 141.68 1.6422 224.62 394-390-14 NO SITUS AVAILABLE Annexation 9 141.68 3.5808 489.78 394-390-15 NO SITUS AVAILABLE Annexation 9 141.68 3.5808 489.78 394-390-16 NO SITUS AVAILABLE Annexation 9 141.68 2.0364 278.52 394-390-17 NO SITUS AVAILABLE Annexation 9 141.68 1.6776 229.46 394-390-18 NO SITUS AVAILABLE Annexation 9 141.68 2.2194 303.56 394-390-19 NO SITUS AVAILABLE Annexation 9 141.68 2.6934 368.40 394-390-20 NO SITUS AVAILABLE Annexation 9 141.68 3.5238 481.98 394-400-01 NO SITUS AVAILABLE Annexation 9 141.68 4.5972 628.80 394-400-02 NO SITUS AVAILABLE Annexation 9 141.68 4.5972 628.80 394-400-03 NO SITUS AVAILABLE Annexation 9 141.68 4.5972 628.80 394-400-07 NO SITUS AVAILABLE Annexation 9 141.68 8.52 1,165.36 394-400-08 NO SITUS AVAILABLE Annexation 9 141.68 1.6776 229.46 394-400-09 NO SITUS AVAILABLE Annexation 9 141.68 1.6422 224.62 394-400-10 NO SITUS AVAILABLE Annexation 9 141.68 3.8388 525.06 394-400-11 NO SITUS AVAILABLE Annexation 9 141.68 3.6912 504.88 394-400-12 NO SITUS AVAILABLE Annexation 9 141.68 2.2038 301.42 394-400-13 NO SITUS AVAILABLE Annexation 9 141.68 2.8992 396.54 395-280-36S 1217 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-280-37S 1203 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-280-38S 561 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-39S 573 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-40S 581 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-41S 599 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-42S 607 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-43S 629 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-44S 645 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-45S 667 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-280-46S 689 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-01S 686 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-02S 664 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-03S 642 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-04S 620 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-05S 592 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-06S 584 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-07S 578 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-08S 560 W MARIPOSA ST Sierra Ranch 6 135.02 1.0 135.00 395-290-09S 1181 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-290-10S 1179 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-290-11S 567 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-12S 575 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-13S 583 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-14S 597 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-15S 621 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 7 of 11 53 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
395-290-16S 649 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-17S 663 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-18S 685 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-19S 688 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-20S 668 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-21S 644 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-22S 626 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-23S 600 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-24S 594 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-25S 584 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-26S 576 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-27S 562 W LAKE ST Sierra Ranch 6 135.02 1.0 135.00 395-290-28S 1157 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-290-29S 1135 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-290-30S 1103 DIANE AVE Sierra Ranch 6 135.02 1.5 202.50 395-290-31S 563 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-32S 577 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-33S 585 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-34S 591 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-35S 609 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-36S NO SITUS AVAILABLE Sierra Ranch 6 135.02 1.0 135.00 395-290-37S 641 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-38S 667 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 395-290-39S 687 W KERN ST Sierra Ranch 6 135.02 1.0 135.00 394-400-17 191 SIERRA ST Annexation 9 141.68 4.26 582.68 394-042-05 NO SITUS AVAILABLE Annexation 9 141.68 12.48 1,707.00 394-042-06 NO SITUS AVAILABLE Annexation 9 141.68 7.32 1,001.22 394-042-07 NO SITUS AVAILABLE Annexation 9 141.68 5.52 755.02 394-042-08 NO SITUS AVAILABLE Annexation 9 141.68 11.46 1,567.48 393-390-08 1750 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-09 1720 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-10 1688 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-11 1630 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-12 1592 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-13 1564 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-14 1528 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-15 1518 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-16 1486 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-17 1462 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-18 1458 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-19 1434 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-20 1426 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-21 1410 AZALEA ST Annexation 10 166.27 1.0 166.26 393-390-22 2996 FOURTEENTH Annexation 10 166.27 1.0 166.26 393-390-23 2970 FOURTEENTH Annexation 10 166.27 1.0 166.26 393-390-24 2968 FOURTEENTH Annexation 10 166.27 1.0 166.26 393-390-25 2946 FOURTEENTH Annexation 10 166.27 1.0 166.26 393-390-26 2934 FOURTEENTH Annexation 10 166.27 1.0 166.26 393-390-27 2918 FOURTEENTH Annexation 10 166.27 1.0 166.26 393-390-28 2913 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-29 2925 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-30 2957 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-31 2975 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-32 2979 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-01 2988 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-02 2976 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-03 2964 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-04 2950 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-05 2948 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-06 2934 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-07 2916 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-35 1542 BELLFLOWER ST Annexation 10 166.27 1.0 166.26 393-390-36 1556 BELLFLOWER ST Annexation 10 166.27 1.0 166.26 393-390-39 2972 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-40 2960 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-41 2958 SIXTEENTH Annexation 10 166.27 1.0 166.26 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 8 of 11 54 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
393-390-42 2936 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-43 2912 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-44 2911 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-45 2939 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-46 2949 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-47 2963 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-48 2967 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-49 2975 SEVENTEENTH Annexation 10 166.27 1.0 166.26 393-390-50 2965 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-51 2959 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-52 2931 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-53 2915 SIXTEENTH Annexation 10 166.27 1.0 166.26 393-390-54 2914 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-55 2930 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-56 2952 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-390-57 2966 FIFTEENTH Annexation 10 166.27 1.0 166.26 393-370-11 2885 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-370-12 2864 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-370-13 2858 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-370-14 2850 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-370-15 2851 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-370-16 2855 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-370-17 NO SITUS AVAILABLE Annexation 11 202.23 1.0 202.20 393-370-18 NO SITUS AVAILABLE Annexation 11 202.23 1.0 202.20 393-370-19 2872 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-20 2866 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-21 2858 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-22 2850 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-23 2853 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-24 2857 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-25 2879 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-26 2875 TWENTY FOURTH Annexation 11 202.23 1.0 202.20 393-370-27 2876 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-28 2868 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-29 2856 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-30 2852 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-31 2855 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-32 2859 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-33 2861 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-34 2877 TWENTY THIRD Annexation 11 202.23 1.0 202.20 393-370-35 2880 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-36 2874 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-37 2860 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-38 2858 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-39 2857 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-40 2865 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-41 2871 TWENTY SECOND Annexation 11 202.23 1.0 202.20 393-370-42 NO SITUS AVAILABLE Annexation 11 202.23 1.0 202.20 393-380-01 2487 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-02 2461 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-03 2443 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-04 2439 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-05 2425 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-06 2401 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-07 2399 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-08 2379 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-09 2375 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-10 2367 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-11 2363 SOLIG ST Annexation 11 202.23 1.0 202.20 393-380-12 2360 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-13 2366 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-14 2378 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-15 2382 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-16 2398 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-17 2400 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-18 2424 AZALEA ST Annexation 11 202.23 1.0 202.20 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 9 of 11 55 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
393-380-19 2442 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-20 2448 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-21 2464 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-22 2490 AZALEA ST Annexation 11 202.23 1.0 202.20 393-380-23 2988 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-380-24 2952 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-380-25 2936 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-380-26 2904 TWENTY FIFTH Annexation 11 202.23 1.0 202.20 393-390-61 1512 BELLFLOWER ST Annexation 10 166.27 1.0 166.26 393-390-62 1520 BELLFLOWER ST Annexation 10 166.27 1.0 166.26 393-390-64 1594 BELLFLOWER ST Annexation 10 166.27 1.0 166.26 393-390-65 1558 BELLFLOWER ST Annexation 10 166.27 1.0 166.26 394-043-14 2491 SIMPSON ST Annex 12 70.72 76.32 5,397.34 394-390-21 183 W VENTURA Annexation 9 141.68 5.1504 704.46 394-411-01 2756 NINTH Annexation13 139.95 1.0 135.12
394-411-02 2716 NINTH Annexation13 139.95 1.0 135.12
394-411-03 2702 NINTH Annexation13 139.95 1.0 135.12
394-411-04 994 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-05 988 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-06 966 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-07 932 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-08 910 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-09 878 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-10 852 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-11 844 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-12 826 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-13 806 LINGONBERRY ST Annexation13 139.95 1.0 135.12 394-411-14 2725 SEVENTH Annexation13 139.95 1.0 135.12
394-411-15 2725 SEVENTH Annexation13 139.95 1.0 135.12
394-411-16 2737 SEVENTH Annexation13 139.95 1.0 135.12
394-411-17 2751 SEVENTH Annexation13 139.95 1.0 135.12
394-411-18 2779 SEVENTH Annexation13 139.95 1.0 135.12
394-411-19 2793 SEVENTH Annexation13 139.95 1.0 135.12
394-411-20 801 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-21 825 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-22 847 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-23 859 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-24 905 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-25 NO SITUS AVAILABLE Annexation13 139.95 1.0 135.12 394-411-26 969 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-27 NO SITUS AVAILABLE Annexation13 139.95 1.0 135.12 394-411-28 993 SILVERBROOKE ST Annexation13 139.95 1.0 135.12 394-411-29 2790 NINTH Annexation13 139.95 1.0 135.12
394-411-30 2782 NINTH Annexation13 139.95 1.0 135.12
394-412-01 2799 EIGHTH Annexation13 139.95 1.0 135.12
394-412-02 2773 EIGHTH Annexation13 139.95 1.0 135.12
394-412-03 2757 EIGHTH Annexation13 139.95 1.0 135.12
394-412-04 2705 EIGHTH Annexation13 139.95 1.0 135.12
394-412-05 2700 SEVENTH Annexation13 139.95 1.0 135.12
394-412-06 2736 SEVENTH Annexation13 139.95 1.0 135.12
394-412-07 2768 SEVENTH Annexation13 139.95 1.0 135.12
394-412-08 2792 SEVENTH Annexation13 139.95 1.0 135.12
394-413-01 2795 NINTH Annexation13 139.95 1.0 135.12
394-413-02 2779 NINTH Annexation13 139.95 1.0 135.12
394-413-03 NO SITUS AVAILABLE Annexation13 139.95 1.0 135.12 394-413-04 2715 NINTH Annexation13 139.95 1.0 135.12
394-413-05 2712 EIGHTH Annexation13 139.95 1.0 135.12
394-413-06 2748 EIGHTH Annexation13 139.95 1.0 135.12
394-413-07 2764 EIGHTH Annexation13 139.95 1.0 135.12
394-413-08 2788 EIGHTH Annexation13 139.95 1.0 135.12
394-080-45 2644 FOURTEENTH Annexation 14 34.59 1.0 34.58 394-080-46 2640 FOURTEENTH Annexation 14 34.59 1.0 34.58 394-080-47 2634 FOURTEENTH Annexation 14 34.59 1.0 34.58 394-080-48 2622 FOURTEENTH Annexation 14 34.59 1.0 34.58 394-080-49 2623 FIFTEENTH Annexation 14 34.59 1.0 34.58 394-080-50 2633 FIFTEENTH Annexation 14 34.59 1.0 34.58 AD No. 93-01 Preliminary Roll FY 2022-2023 Page 10 of 11 56 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2022/2023 Preliminary Asssessment Roll
(Sorted by APN)
394-080-51 2649 FIFTEENTH Annexation 14 34.59 1.0 34.58 394-080-52 1429 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-53 1455 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-54 1473 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-55 1497 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-56 1521 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-57 1555 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-58 1627 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-59 1631 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-60 1649 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-61 1653 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-62 1681 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-63 1711 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-64 1735 HOWARD ST Annexation 14 34.59 1.0 34.58 394-080-65 2727 EIGHTEENTH Annexation 14 34.59 1.0 34.58 394-080-66 2705 EIGHTEENTH Annexation 14 34.59 1.0 34.58 394-080-67 2647 EIGHTEENTH Annexation 14 34.59 1.0 34.58 394-080-68 2625 EIGHTEENTH Annexation 14 34.59 1.0 34.58 394-080-69 2624 SEVENTEENTH Annexation 14 34.59 1.0 34.58 394-080-70 2632 SEVENTEENTH Annexation 14 34.59 1.0 34.58 394-080-71 2627 SEVENTEENTH Annexation 14 34.59 1.0 34.58 394-080-72 2613 SEVENTEENTH Annexation 14 34.59 1.0 34.58 394-080-73 2610 SIXTEENTH Annexation 14 34.59 1.0 34.58 394-080-74 2622 SIXTEENTH Annexation 14 34.59 1.0 34.58 394-080-75 2615 SIXTEENTH Annexation 14 34.59 1.0 34.58 394-080-76 2609 16TH AVE Annexation 14 34.59 1.0 34.58
394-080-77 2620 FIFTEENTH Annexation 14 34.59 1.0 34.58 394-080-78 2638 FIFTEENTH Annexation 14 34.59 1.0 34.58 394-390-22 NO SITUS AVAILABLE Annexation 9 141.68 4.02 549.84 394-390-23 NO SITUS AVAILABLE Annexation 9 141.68 4.02 549.84 394-390-24 NO SITUS AVAILABLE Annexation 9 141.68 4.02 549.84 394-390-25 NO SITUS AVAILABLE Annexation 9 141.68 4.02 549.84 394-021-47 NO SITUS AVAILABLE Annex 12 70.72 3.18 224.88 394-021-48 NO SITUS AVAILABLE Annex 12 70.72 3.84 271.56 394-021-49 2545 SIMPSON ST Annex 12 70.72 17.4 1,230.52 394-021-50 NO SITUS AVAILABLE Annex 12 70.72 13.5 954.72 394-400-23 NO SITUS AVAILABLE Annexation 9 141.68 3.66 500.60 394-400-24 NO SITUS AVAILABLE Annexation 9 141.68 3.6 492.40 394-400-21 NO SITUS AVAILABLE Annexation 9 141.68 4.02 549.84 394-400-22 NO SITUS AVAILABLE Annexation 9 141.68 4.02 549.84 394-400-25 NO SITUS AVAILABLE Annexation 9 141.68 6.72 919.16 394-400-26 NO SITUS AVAILABLE Annexation 9 141.68 10.02 1,370.52 394-400-29 NO SITUS AVAILABLE Annexation 9 141.68 13.26 1,813.70 394-400-28 NO SITUS AVAILABLE Annexation 9 141.68 7.98 1,091.50 Total: 972.56 107,802.86
Parcel Count 698.00
AD No. 93-01 Preliminary Roll FY 2022-2023 Page 11 of 11 57

Page 1 of 2 ends

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North and City Council

REPORT FROM: Adam Castaneda, Community Services Director REVIEWED BY: AP

AGENDA ITEM: San Joaquin Valley Air Pollution Control District Grant Application ACTION REQUESTED: ___Ordinance ____Resolution ____Motion ______Receive/File

EXECUTIVE SUMMARY
The San Joaquin Valley Air Pollution Control District is currently providing funding opportunities under several components of its E-Mobility Commerce Grant Program to local public agencies. The program was developed and designed to meet the needs and challenges faced by Valley public institutions by providing funds towards a wide variety of clean-air, public-benefit projects which will provide a direct benefit to Valley residents.

One component of this program provides funding for the development or expansion of telecommunications services and electronic technology applications to directly replace vehicle travel by the general public. Funding is available for eligible projects such as video teleconferencing, Internet business transactions, and telework sites. In California, approximately 40 percent of our greenhouse gas (GHG) emissions come from the transportation sector; which is the single largest source of GHG's by sector. by offering on-line registration for parks and recreation services, residents will be able to register and pay for activities from their homes, forgoing ever having to drive to City Hall.

The City would like to improve the registration process for recreation activities, classes, park reservations, facility rentals and special events. Currently residents must physically visit City Hall to register for a recreation activity or facility rental. They also must visit City Hall to inquire about availability and to fill out additional forms and waivers. Like the current utility on-line portal, residents will be able to create an account via CivicRec software and register for and pay for recreation activities and rentals. This grant will allow the purchase of the needed software/equipment and provide the training necessary to implement the program.

RECOMMENDED ACTION BY City Council

1. Adopt Resolution 2022-032 approving the request to apply for the E-Mobility Commerce Grant Program.

POLICY ALTERNATIVE(S)

1. The council could not adopt Resolution 2022-032.

REASON FOR RECOMMENDATION/KEY METRIC

1. Ensure financial stability.

FINANCIAL INFORMATION
Meeting Date: 05/31/2022
Agenda Item: 5.7
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line?
58

Page 2 of 2 ends

FINANCIAL SUMMARY
The funds we will receive from this grant will offset $12,000, funds that the City would otherwise have to pull from the general fund.

ATTACHED INFORMATION

1. Resolution 2022-032

2. San Joaquin Valley Air Pollution Control District Grant Application 59 RESOLUTION NO. 2022-032

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

AUTHORIZING APPLICATION FOR A PUBLIC BENEFIT GRANT PROGRAM

FROM THE SAN JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT AND

AUTHORIZING THE CITY MANAGER TO SIGN THE APPLICATION AND GRANT

DOCUMENTS AND IMPLEMENT THE PROJECT ON BEHALF OF THE CITY WHEREAS, the City of Kingsburg wishes to apply for an E-Mobility Commerce Grant Program funds from the San Joaquin Valley Air Pollution Control District (Air District) to contract with Civic Rec for the Community Service Department; and WHEREAS, the Air District can award grants for the development or expansion of telecommunications services and electronic technology applications to directly replace vehicle travel by the general public; and
WHEREAS, the City Manager is authorized to sign the grant application on behalf of the City, and to execute a grant agreement and other grant-related documents and implement the project;
NOW, THEREFORE, BE IT RESOLVED that City staff is authorized to prepare and submit to the San Joaquin Valley Air Pollution Control District an application for an E-Mobility Commerce Grant Program grant to contract with Civic Rec for the Community Service Department.
***********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 31st day of May 2022, by the following vote:

Ayes: Councilmember(s): Hurtado, Palomar, North and Mayor Roman Noes: Councilmember(s): None

Absent: Councilmember(s): Dix
Abstain: Councilmember(s): None

Abigail Palsgaard, City Clerk
City of Kingsburg
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88 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council

REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: 2022-2023 Transportation Development Act (TDA) claim ACTION REQUESTED: ____ Ordinance __Resolution ___Motion ____Receive/File

EXECUTIVE SUMMARY
The City of Kingsburg receives payments from the Council of Fresno County Governments for the following allocations related to local transportation funding:

1. Article 8: $500,759 for development, construction, and maintenance of streets.

2. Article 3: $12,837 for bicycle and pedestrian facilities.

These funds are identified as “Special Revenue” for our budgeting purposes and are held separate from the City’s General Fund. The funds are used for several permitted activities, including:

1. Street reconstruction (10th/Academy Reconstruction and 18Ave Sidewalks)

2. Regular maintenance (potholes, striping, sidewalk improvements, etc.)

3. Street landscaping maintenance, including contract work

4. Street lighting improvements and utility bills

RECOMMENDED ACTION BY THE CITY COUNCIL

1. Adopt Resolution 2022-33 accepting the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2022-2023 Transportation Funding Claim.

POLICY ALTERNATIVE(S)

1. NA

REASON FOR RECOMMENDATION/KEY METRIC

1. Ensure Financial Stability.

FINANCIAL INFORMATION
Meeting Date: 5/31/2022
Agenda Item: 5.8
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 104-0000-403-0702
89 PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
The Local Transportation Fund collects and distributes ¼ of 1¢ of the State Sales Tax collected pursuant to the Transportation Development Act of 1971. The City of Kingsburg’s allocation amounts to $500,759 for Article VIII and $12,837 for Article III. Other agencies receive $247,676 of Kingsburg’s total allocation of $761,272 (the majority of which goes to Fresno County Rural Transit Agency (FCTRA). Back in the 1970s, FCOG used to allocate transit money directly to the cities but they weren’t using it appropriately and FCRTA was formed as a result of a lawsuit filed by transit advocates and Caltrans.

The total transportation funds allocated to the City of Kingsburg are distributed as follows:

1. Bicycle & Pedestrian (Art. 3) $ 12,837

2. Regional Transportation Planning 17,926*

3. Community Transit Services Agency (Art. 4.5) 32,409*

4. Streets & Roads (Art. 8) 500,759

5. Fresno County Rural Transit Agency (LTF) 78,855

6. Fresno County Rural Transit Agency (STA) 118,486*
Total Claim $761,272
*Total amount to other Agencies $247,676
Total amount to City $513,596
ATTACHED INFORMATION:

1. Resolution 2022-033

2. Transportation Funding Claim for Fiscal Year 2022/23

90 RESOLUTION NO. 2022-033

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

SUBMITTING A CLAIM FOR TRANSPORTATION DEVELOPMENT ACT (TDA) FUNDS CONTINUING FROM THE 2021-2022 FISCAL YEAR, THEREBY COINCIDING

WITH THE FRESNO COUNCIL OF GOVERNMENTS

POLICY BOARD APPROVAL OF TDA FUNDS

APPORTIONMENT AND TDA CLAIMS PROCESS
WHEREAS, the City of Kingsburg hereby submits a TDA Funding Claim for the Local Transportation Fund, and State Transit Assistance Fund of Fresno County continuing from fiscal year 2021-2022; and thereafter; and
WHEREAS, the Fresno COG has the authority to review claims and allocate such funds in accordance with the Transportation Development Act of 1971 and Chapter 3 of Title 21 of the California Administrative Code; and
WHEREAS, the Fresno COG encourages inter-jurisdictional coordination of transportation needs and increased coordination of transportation implementation plans.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Kingsburg hereby requests that the Fresno COG allocate the amounts approved by resolution by the Fresno COG Policy Board, from the Local Transportation Fund, and State Transit Assistance Fund to the named applicant for fiscal year 2021-2022; and thereafter for the purposes allowed under Articles 3, 4.5 and 8 of the Transportation Development Act of 1971, as identified in the attached claim and which is in accordance with the adopted Regional Transportation Plan.

BE IT FURTHER RESOLVED, that the City Council of the City of Kingsburg hereby requests that of the City's total Transportation Fund Apportionment for fiscal year 2021-2022; and thereafter, in the amount approved by resolution by the Fresno COG Policy Board, be allocated from the Local Transportation Fund to the Fresno COG for the purpose of conducting Regional Transportation Planning.

BE IT FURTHER RESOLVED, that the City Council of the City of Kingsburg hereby requests that of the City's total Transportation Fund Apportionment for fiscal year 2021-2022; and thereafter, in the amount approved by resolution by the Fresno COG Policy Board, be allocated to the Fresno County Rural Transit Agency for the purpose of conducting a transportation program consistent with the adopted Regional Transportation Plan.

BE IT FURTHER. RESOLVED, that the named applicant further agrees to provide the Fresno COG with such information as may be necessary to support its annual transportation claim. 91 PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 31st day of May, 2022, by the following vote:

AYES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
_____________________________
Abigail Palsgaard, City Clerk

STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss

CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify the foregoing Resolution was duly passed and adopted by the City Council of the City of Kingsburg at a regular meeting thereof held on the 31st day of May, 2022.

Dated: May 31, 2022 _______________________________
Abigail Palsgaard, City Clerk
92 Enter Date: 5t31t2022 Glaimant Name:

TRANSPORTATION FUNDING GLAIM FOR FISCAL YEAR: 2022123
lnstructions: Please note that each page of this claim is a separate worksheet, please click through all tabs and complete. Also note that light yellow fields require an entry if applicable, light grey fields contain formulas that will automatically calculate based on corresponding entries. A date and claimant name field is at the top of the first page, and automatically repeats on following pages, (date should be formatted 00/00/0000) When completed, please print, sign and send signed originalvia mailto:

Les Beshears, Director of Finance, Fresno Council of Governments, 2035 Tulare Street, Suite 201, Fresno, CA93721
From: Applicant:

Address:

City/State/Zip:

Contact Phone/email:

This applicant is an eligible claimant pursuant to Section 99203 of the Public Utilities Code and certifies that the following transportation funds are available to be claimed:

LocalTra on Fund
Apportionment:

Unexpended, Held by Claimant:

Other Agency:

State Transit Assistance Fund
,urq
of Ki u
1400
Ki cA 93662
559 7 ad
$ 642,786.00
Estimate:

Unexpended, Held in Trust:
$ 118,179.00
$ 307 00
Other
Other:

TOTAL
spell out total amount in above cell
for the purposes and respective amounts specified in the attached claim be drawn from the Local Transportation Fund and State Transit Assistance Fund.

Please rint and s n after letin form
Authorized Signature:

Name/Title:

Date:
2035 Tulare St., Ste. 201 tel 559-233-4148
Fresno, California 93721 {ax 559-233-9645
seven hundred sixtv one thousand two hundred seventy two dollars $ Alma Colado/Finance Director
5131t2022
@:ts:x?,9,Htrll www. f re snocog. o rg
93 Enter Date: 5t31t2022 Glaimant Name:

TRANSPORTATION FUNDING CLAIM DETAIL FOR FISCAL YEAR: 2022123

PURPOSE AMOUNT SUBTOTAL

1. Bicycle & Pedestrian Facilities:

2. Regional Transportation Planning:

5. Streets & Roads:

6. To Be Claimed By

3. Public Transportation

4. Gommunity Transit Service CTSA, Article 4.5:

Article 3:

Article 8a:

Audit Exceptions (General Fund Payback);
Unexpended Funds, Held by Claimant:

State Transit Assistance Funds (STA)
Other:

Article 8a:

Unexpended Funds, Held by Claimant:

Fresno County Rural Transit Agency LTF:

Fresno County Rural Transit Agency STA:

Other

7. Reserve in Fund Pending Further Claiming

GRAND TOTAL
Claim Total Must Agree With Total on First Page
Minus Non Transit Claims

GRAND TOTAL PAYABLE TO CLAIMANT
$ 761,272.OO
$ 761,272.00
$ 247,676.00
$ 513,596.00
Allocation instructions and payment by the Fresno County Auditor-Controllerto the applicantis sublecf to such monies being available for distibution, and to the provisions that such monies will be used only in accordance with the rules and regulations of the T ra n spo ft ati on D evel op me nt Act.
$ 12,837.00
12 7.00
17,926.00 17 .00
$
32 00 $ 32,409.00
$ 500,759.00
.00
$ 78,855.00
$ r 18,486.00
197 't.00
$
94 Enter Date: 6t3l|ZOZZ Claimant Name:

BICYCLE AND PEDESTRIAN FACILITIES FOR FISCAL YEAR: 2022123 Two percent (2Yo) of the claimant's Local Transportation Fund apportionment must be spent on bicycle and pedestrian facilities (PUC 99233.3 and 99%$; such claims are to be filed as Article 3. Claims for projects in excess of 2o/o may be filed as Article 8a (PUC 99a00(a)). lf other funding is to be used with Local Transportation Funds to implement projects, such funding should be shown on the claim form.

PROJECT TITLE & BRIEF DESCRIPTION PROJECT COST
rurg

1. Various Bicycle & Pedestrian Facilities throughout the claimant's iurisdiction:

AND/OR:
12 7.00
Other - describe briefly if applicable: $
Other - describe briefly if applicable: $
Other - describe briefly if applicable: $
TOTAL PROJECT 12,837.00
STREETS AND ROADS CLAIM FOR FISCAL YEAR: 2022123
Local Transportation Funds coming to claimants within Fresno County may be used for streets and roads improvements and maintenance pursuant to Article 8 (PUC 99400), but only after Fresno COG makes a finding that public transportation needs within the craimant's jurisdiction "'" '""+?:;3|r"[;|jJ;e,fiJlt",33dl;;e requirements set forth bv the Regionar

PROJECT TITLE & BRIEF DESCRIPTION PROJECT GOST

1. Development, Construction & Maintenance Facilities throughout the claimant's jurisdiction: 5 759.00
$
Other - describe briefly if applicable $
Other - describe brieflv if applicable: $
Other - describe briefly if applicable $
$ 500,759.00
AND/OR:

PROJECT COSTS
95 Enter Date: 5131t2022 Claimant Name:

CONTINGENCY PROJECT LISTING FOR FISCAL YEAR: 2022123
CHECK ALL THAT APPLY (Enter "X" in yellow box)

BICYCLE AND PEDESTRIAN FACILITIES PUBLIC TRANSPORTATION STREETS & ROADS x Article 3 x Article 4 Article 8a
x
x

STANDARD ASSURANCES FOR CLAIMANTS
CLAIMANT ASSURAITCES: (initial yellow box all that apply) A. Claimant certifies that it has submitted a satisfactory, independent fiscal audit, with required certification statement, to the RTPA and to the State Controller, pursuant to PUC 99245 and 21 Cal. Code of Regulations Section 6664 for the prior fiscal year (project year minus two). Claimant assures that this audit requirement will be completed for the current fiscal year (project year minus one).

B. Claimant certifies that it has submitted a State Controller Report to the RTPA and to the State Controller, pursuant to PUC 99243.

The undersigned hereby certifies that the above statements are true and correct.

Flease 6:rint and sign after eomptreting f orm
Auth
Signature:

Name/Title:

Date:
,urq
x
a Colado/Finance Director
5t31t2022
96 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council

REPORT FROM: Community Services Director Adam Castaneda REVIEWED BY: AP AGENDA ITEM: Requested Closure of Smith Street for Bella Boots Event Series 2022 ACTION REQUESTED: ___Ordinance ___Resolution ___Motion _____Receive/File

EXECUTIVE SUMMARY
On April 17, 2019 City Council approved the updated Special Event Application along with a street closure policy.

The policy states that all closures of central commercial streets must be approved by Council unless there is a preapproved agreement.

Under this policy, local businesses can request the closure of central commercial streets for community events.

However, all requests for street closures in the central commercial zone district shall require City Council approval.

An applicant, at its expense, will provide written notice of the request for the street closure to all businesses fronting on the portion of the street to be closed (collectively “Affected Business”). The written notice must identify the date and time of the street closure and the Community Event that will take place during the street closure.

Before seeking City Council approval of the street closure, the applicant must receive written consent to the street closure from a majority of affected businesses. If the applicant receives written consent to the street closure from a majority of affected businesses, the applicant may seek City Council approval of the street closure. City Council approval of the street closure must be received at least thirty (30) days prior to the date of the street closure.

These requests must be for community events open to the public.

Bella Creamery & Bella Bakery are submitting their request for partial closure of Smith Street between Draper Street and Ellis Street for their Bella Boots community event series starting in July. The events will run from 5pm to 9pm on the following dates:

Event Dates:

July 1, 2022
July 29, 2022
August 26, 2022
September 30, 2022
October 28, 2022
These events will be open to the public and will consist of line dancing lessons, food and DJ. Staff believes the proposed events meet all current policy guidelines and is eligible for street closure consideration. The application has been distributed internally for departmental input and has received comments (if applicable). There are no pending issues with the application.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff has evaluated the application for policy compliance and has no pending concerns regarding the application.

POLICY ALTERNATIVE(S)

1. The council could choose to not approve the requested closure.

Meeting Date: 05/31/2022
Agenda Item: 5.9
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Page 2 of 2 ends

STRATEGIC INITIATIVE

1. Increase Retail Opportunities

2. Improve Community Communication

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None.

ATTACHED INFORMATION

1. Completed Special Event Application
FISCAL IMPACT:

1. Is There A Fiscal Impact? No

2. Is it Currently Budgeted? N/A

3. If Budgeted, Which Line? N/A
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CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council

REPORT FROM: David Peters, City Engineer REVIEWED BY: AH AGENDA ITEM: Award Bethel Ave & Sierra St Roundabout - HSIPL 5170 (061) ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City advertised the Bethel & Sierra Roundabout Project and requested bids on April 1, 2022. Property acquisition necessary for construction has been completed. On May 3, 2022, the City received four responses from contractors for the project with bids ranging from $971,946.00 to $1,325,299.00. The lowest bid was submitted by Don Berry Construction, Inc. from Kingsburg, California in the amount of $971,946.00. Don Berry Construction, Inc. possesses an active Class A Contractors license in the State of California and the license is in good standing.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the award of the Bethel & Sierra Roundabout project to Don Berry Construction, Inc. in the amount of $971,946.00. This represents the award of the base bid only.

POLICY ALTERNATIVE(S)

1. Council could choose to award the contract to Don Berry Construction, Inc. in the amount of $1,046,946.00, which includes the base bid plus the additive alternate.

2. Council could choose to reject all bids.

REASON FOR RECOMMENDATION/KEY METRIC

1. Ensure Financial Stability.

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None
Meeting Date: 05/31/2022
Agenda Item: 6.1
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line?
107

Page 2 of 2 ends

BACKGROUND INFORMATION
The City advertised the Bethel & Sierra Roundabout Project and requested bids on April 1, 2022. The work to be done consists, in general, of demolition, grading, and paving for a new roundabout, construction of concrete improvements, application of pavement delineation and signage, and furnishing and installing street lights and irrigation sleeves, all at or near the intersection Sierra Street and Bethel Avenue in the City of Kingsburg.

The project required partial acquisition of three separate parcels at the intersection of Bethel Avenue & Sierra Street. The property has been acquired from the property owners and cleared for construction of the roundabout.

There is one Additive Alternate for this project - Center Island Landscape, Irrigation & Coffee Pot Water Tower The project can be awarded with or without the additive alternate. The additive alternate was included in the bid to provide budgetary flexibility in award of the project. The project will perform well and safely function without inclusion of the additive alternate. The amount of federal funding available for construction will only provide for award of the base bid. If the additive alternate is awarded, additional funding will need to be utilized.

On May 3, 2022, the City received four responses from contractors for the project with bids ranging from $971,946.00 to $1,325,299.00. The lowest bid was submitted by Don Berry Construction, Inc. from Kingsburg, California in the amount of $971,946.00. Don Berry Construction, Inc. possesses an active Class A Contractors license in the State of California and the license is in good standing.

ATTACHED INFORMATION

1. Bid Summary
108

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Mobilization ($100,000 Maximum) $100,000.00 $100,000.00 $78,000.00 $78,000.00 $69,000.00 $69,000.00 $9,422.10 $9,422.10 $100,000.00 $100,000.00 2 1 LS Traffic Control $200,000.00 $200,000.00 $110,000.00 $110,000.00 $140,000.00 $140,000.00 $173,290.11 $173,290.11 $100,000.00 $100,000.00 3 1 LS Fugitive Dust Control Plan $10,000.00 $10,000.00 $800.00 $800.00 $2,500.00 $2,500.00 $8,833.22 $8,833.22 $20,000.00 $20,000.00 4 1 LS Storm Water Pollution Prevention $5,000.00 $5,000.00 $2,000.00 $2,000.00 $2,500.00 $2,500.00 $3,153.53 $3,153.53 $20,000.00 $20,000.00 5 1 LS Clearing & Grubbing $50,000.00 $50,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $16,755.50 $16,755.50 $60,000.00 $60,000.00 6 1,000 CY Roadway Excavation (F) $25.00 $25,000.00 $50.00 $50,000.00 $120.00 $120,000.00 $108.71 $108,710.00 $85.00 $85,000.00 7 619 TN Hot Mix Asphalt (F) $100.00 $61,900.00 $145.00 $89,755.00 $170.00 $105,230.00 $230.70 $142,803.30 $120.00 $74,280.00 8 1,285 TN Aggregate Base Class II (F) $45.00 $57,825.00 $47.00 $60,395.00 $42.00 $53,970.00 $52.38 $67,308.30 $50.00 $64,250.00 9 93 LF Asphalt Drainage $10.00 $930.00 $40.00 $3,720.00 $90.00 $8,370.00 $60.47 $5,623.71 $150.00 $13,950.00 10 470 SF Concrete Sidwalk $8.00 $3,760.00 $9.50 $4,465.00 $5.50 $2,585.00 $16.96 $7,971.20 $8.00 $3,760.00 11 4,168 SF Concrete Median Cap - Stamped $6.00 $25,008.00 $13.00 $54,184.00 $8.50 $35,428.00 $12.85 $53,558.80 $27.00 $112,536.00 12 283 LF Mountable Curb at Truck Apron $35.00 $9,905.00 $24.00 $6,792.00 $20.00 $5,660.00 $36.50 $10,329.50 $30.00 $8,490.00 13 203 LF 6-Inch Concrete Curb - Center Island $35.00 $7,105.00 $34.00 $6,902.00 $29.00 $5,887.00 $42.68 $8,664.04 $20.00 $4,060.00 14 956 LF Concrete Curb & Gutter $40.00 $38,240.00 $37.00 $35,372.00 $32.00 $30,592.00 $77.13 $73,736.28 $30.00 $28,680.00 15 1,162 LF Concrete Median Curb $40.00 $46,480.00 $27.00 $31,374.00 $24.00 $27,888.00 $40.68 $47,270.16 $28.00 $32,536.00 16 1 EA Concrete Ramp $4,500.00 $4,500.00 $2,100.00 $2,100.00 $2,000.00 $2,000.00 $8,680.42 $8,680.42 $7,000.00 $7,000.00 17 300 SF Island Passage Way $10.00 $3,000.00 $38.00 $11,400.00 $34.00 $10,200.00 $51.99 $15,597.00 $100.00 $30,000.00 18 2,887 SF Concrete Truck Apron - Stamped $40.00 $115,480.00 $21.00 $60,627.00 $18.00 $51,966.00 $39.89 $115,162.43 $36.00 $103,932.00 19 185 LF HMA Dike Type "A" $35.00 $6,475.00 $16.00 $2,960.00 $30.00 $5,550.00 $36.33 $6,721.05 $80.00 $14,800.00 20 1 LS Lighting $30,000.00 $30,000.00 $167,000.00 $167,000.00 $160,000.00 $160,000.00 $216,434.71 $216,434.71 $180,000.00 $180,000.00 21 4 EA Solar Flashing Beacon $15,000.00 $60,000.00 $9,000.00 $36,000.00 $8,500.00 $34,000.00 $8,541.56 $34,166.24 $7,500.00 $30,000.00 22 1 EA Relocate Fire Hydrant $4,000.00 $4,000.00 $12,000.00 $12,000.00 $4,200.00 $4,200.00 $4,698.76 $4,698.76 $12,000.00 $12,000.00 23 1 EA Remove Street Light $5,500.00 $5,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $3,814.65 $3,814.65 $5,000.00 $5,000.00 24 5 EA Adjust Water Valve Frame & Cover to Grade $1,000.00 $5,000.00 $650.00 $3,250.00 $1,000.00 $5,000.00 $1,443.49 $7,217.45 $1,300.00 $6,500.00 25 1 EA Adjust Manhole Frame & Cover to Grade $1,000.00 $1,000.00 $1,300.00 $1,300.00 $1,500.00 $1,500.00 $4,104.82 $4,104.82 $2,000.00 $2,000.00 26 1 LS Signage, Pavement Striping, Markers & Markings $25,000.00 $25,000.00 $33,000.00 $33,000.00 $32,000.00 $32,000.00 $29,167.91 $29,167.91 $65,000.00 $65,000.00 27 1 LS Miscellaneous Facilities $10,000.00 $10,000.00 $20,000.00 $20,000.00 $10,000.00 $10,000.00 $19,996.48 $19,996.48 $75,000.00 $75,000.00 28 470 SF Concrete Cap - (4" River Rock Pattern) $20.00 $9,400.00 $15.00 $7,050.00 $12.00 $5,640.00 $16.96 $7,971.20 $20.00 $9,400.00 29 125 LF 12-Inch C900 DR-18 Water Pipe $200.00 $25,000.00 $340.00 $42,500.00 $330.00 $41,250.00 $375.04 $46,880.00 $125.00 $15,625.00 30 1 EA 1" Irrigation Water Service $1,000.00 $1,000.00 $3,700.00 $3,700.00 $12,000.00 $12,000.00 $12,668.18 $12,668.18 $6,500.00 $6,500.00 31 1 LS Landscape and Irrigation $20,000.00 $20,000.00 $17,800.00 $17,800.00 $15,000.00 $15,000.00 $18,989.89 $18,989.89 $35,000.00 $35,000.00 TOTAL BASE BID $966,508.00 $971,946.00 $1,017,416.00 $1,289,700.94 $1,325,299.00 ADDITIVE ALTERNATE #1 BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Center Island Water Tower $50,000.00 $50,000.00 $75,000.00 $75,000.00 $115,000.00 $115,000.00 $29,444.05 $29,444.05 $85,000.00 $85,000.00 Total Additive Alternate #1 $50,000.00 $75,000.00 $115,000.00 $29,444.05 $85,000.00 Engineer's Estimate Don Berry Construction RJ Berry Jr, Inc. DOD Construction, LTD BID SUMMARY May 3, 2022
#1 #2 #3 #4
MAC General Engineering
Engineer's Estimate Don Berry Construction RJ Berry Jr, Inc. MAC General Engineering DOD Construction, LTD #1 #2 #3
CITY OF KINGSBURG - Sierra & Bethel Roundabout
#4
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110
Strategic Goals
serves as the blueprint for policy decisions and is a direct corollary to the City's strategic goals…
The Budget….

ENSURE FINANCIAL

STABILITY

IMPROVE PUBLIC
SAFETY

PROVIDE RECREATION

OPPORTUNITIES FOR

ALL AGES

IMPROVE COMMUNITY

COMMUNICATION

INCREASE RETAIL

OPPORTUNITIES

PROMOTE

SUSTAINABLE

DEVELOPMENT
111
112
113
114
115
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:

1. Revenues received for local transportation projects.

2. Revenues received via the 1% Public Safety tax initiative (Measure E) 116
A fund established by a governmental entity to account for operations of an enterprise activity. Enterprise funds generally are segregated as to purpose and use from other funds and accounts of the governmental entity with the intent that revenues generated by the enterprise activity and deposited to the enterprise fund will be devoted principally to funding all operations of the enterprise activity.

We operate 3 enterprise Funds:
• Water
• Solid Waste
• Ambulance/Fire
117
Capital Project Investment
– 56 projects; $6M in
projects completed.

CalPERS – Made Addition
Discretionary Payment
anticipated to save $1.2M
in interest.

Prepared & served over
68,000 Senior Meals
Responsible budgeting;
have added staff to
building/planning to meet
community need
Measure E; Additional
Personnel and Equipment
for both Depts.

Developed Community
Fiber Optic Concept and
Partnership (Public, Nonprofit, private)
Community Preparedness
– Fire Dept. Risk
Evaluations and ISO
efforts
Processed ~800 Permits
for ~$56M in total
valuation
Continued investment in
public spaces (Alleys,
parks, downtown)
Completed Council
Redistricting Efforts for
Nov. 2022
City Facility Investments
(City Hall, Fire Station,
KPD Remodel Prep)
All 3 Employee
Association reached 3-
year agreements (MOUs)
118
Main
General
Fund
Revenue
Sources
Sales Tax
Transient Occupancy Tax (Hotel Bed Tax)
Building Permit & Licensing
Motor Vehicle License Fee
Recreation Fees (After School Recreation, Pool,
Park Reservations, etc.)
Property Taxes
119
Sales Tax $ 1,475,000 21.09%
Property Tax $ 1,281,955 18.33%
Motor Vehicle In-Lieu $ 1,275,000 18.23%
Other Taxes $ 955,500 13.66%
Licenses, Permits & Fees $ 926,900 13.25%
Transfer In $ 666,697 9.53%
Other Revenue $ 127,860 5.49%
Charges for Services $ 29,180 0.42%
Property Tax

18.33%
Motor Vehicle
In-Lieu

18.23%
Sales Tax

21.09%
Transfer In

9.53%
Other Taxes

13.66%
Licenses,
Permits &
Fees

13.25%
Other
Revenue

5.49%
Charges for
Services

0.42%
City of Kingsburg General Fund
Revenue Estimates
2022-2023
120
Note: Since FY20, Revenue summary includes transfers for CalPERS UAL payment offset. $6,000,000
$6,200,000
$6,400,000
$6,600,000
$6,800,000
$7,000,000
$7,200,000
2019 2020 2021 2022 2023
$6,468,386
$6,888,847
$7,029,237 $7,073,077 $6,993,910
Dollars
Fiscal Years
General Fund Revenue Trend
121
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
122
Police $ 3,012,092 43.41%
City Council & Admin $ 2,176,512 31.37%
Planning & Building $ 706,803 10.19
Public Works $ 529,461 7.63%
Community Service $ 513,544 7.40%
$ 6,938,423 100%
Police

43.41%
City Council &
Admin

31.37%
Public Works

7.63%
Community
Service

7.40%
Planning &
Building

10.19%
City of Kingsburg General Fund
Expenditures
2022-2023 Estimates
123
124
125
126
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:

1. Revenues received for local transportation projects.

2. Revenues received via the 1% Public Safety tax (Measure e) 127
128
129
130
131
132
CalPERS
Contributions – UAL
Only
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY22/23 FY 22/23 Plan Lump Sum Lump Sum Lump Sum Lump Sum Lump Sum Lump Sum Lump Sum w/out ADPs Miscellaneous $ 136,910.00 $ 166,048.00 $ 197,237.00 $ 209,389.00 $ 238,928.00 $ 192,471.00 $ 218,363.00 Pepra Misc. 83.00 264.00 3,583.00 5,100.00 5,385.00 $ 5,891.00 $ 5,891.00 Safety Fire 86,739.00 96,516.00 107,928.00 108,447.00 119,505.00 $ 121,616.00 $ 136,201.00 Pepra Safety Fire 162.00 399.00 4,877.00 4,314.00 4,621.00 $ 5,213.00 $ 5,213.00 Safety Police 204,010.00 228,854.00 257,289.00 270,202.00 298,696.00 $ 307,581.00 $ 338,009.00 Pepra Safety Police 182.00 689.00 5,542.00 9,097.00 9,731.00 $ 10,859.00 $ 10,859.00 Total $ 428,086.00 $ 492,770.00 $ 576,456.00 $ 606,549.00 $ 676,866.00 $ 643,631.00 $ 714,536.00 133
134
Waterfall Fund
Balances
CalPERS UAL Fund (70%) $ 2,129,195
Economic Stabilization Fund (15%) $ 861,427
Equipment Reserve (15%) $ 654,427
Total Fund Balance $ 3,645,048
135
136
First Reading:

Summary
• An adopted Budget marks an end of the annual
process of evaluating the City’s fiscal health,
community priorities, infrastructure needs, and daily
operations.
• The City remains fiscally sound thanks to prudent and conservative planning by the City Council.
• Proposed budget is structurally balanced.
• Use of UAL fund balance for intended purpose.
• Maintains or increases city staffing levels which will allow us to continue to provide the services residents
have come to expect.
• Maintains Economic Development Incentive
Programs; enhances the public/private partnerships
that have proven successful.
• Continues to address infrastructure and quality of life improvements needs for now and the future.
28 137
138
EST FUND 2022-2023 2022-2023 2022-2023 2022-2023 2022-2023 EST FUND BALANCE ESTIMATED OPERATING DEBT CAPITAL TOTAL BALANCE Percent FUNDS 7/1/2022 REVENUE BUDGET SERVICE OUTLAY BUDGET 6/30/2023 Change 001 GENERAL 2,215,241 6,993,910 6,237,260 - 701,163 6,938,423 2,270,728 2.50%

RECREATION
021 Pool (69,143) 278,500 223,044 - 55,000 278,044 (68,687) 0.66% 022 Senior Center (30,001) 115,000 114,986 - - 114,986 (29,987) 0.05% TOTAL, RECREATION (99,144) 393,500 338,030 - 55,000 393,030 (98,675) 0.47%

SPECIAL REVENUE
102 Gas Tax 416,590 677,918 318,825 - 508,245 827,070 267,439 -35.80% 103 LTF Article 3 82,249 13,337 - - 37,474 37,474 58,112 -29.35% 104 LTF Article 8 1,469,463 521,759 128,555 - 595,000 723,555 1,267,667 -13.73% 105 Measure C 804,110 513,931 177,827 - 575,000 752,827 565,214 -29.71%

SPECIAL REVENUE-PUBLIC SAFETY
106 Measure E $1,639,803 2,685,354 2,465,570 - 1,379,000 3,844,570 480,587 -70.69% TOTAL, SPECIAL REVENUE 4,412,215 4,412,299 3,090,776 - 3,094,719 6,185,495 2,639,019 -40.19%

SPECIAL POLICE
107 Abandoned Vehicle Abatement 16,626 - - - - - 16,626 0.00% TOTAL, SPECIAL POLICE 16,626 - - - - 16,626 0.00%

ENTERPRISE
318 Water 10,762,777 2,468,110 4,642,499 59,374 204,000 4,905,873 8,325,014 -22.65% 319 Solid Waste (607,686) 2,010,000 2,365,352 - - 2,365,352 (963,038) -58.48% 320 Ambulance/Fire (57,603) 6,353,734 5,724,766 56,388 22,000 5,803,153 492,978 955.82% TOTAL, ENTERPRISE 10,097,488 10,831,844 12,732,617 115,761 226,000 13,074,378 7,854,953 -22.21%

FEDERAL PROJECTS
030 Community Development Block Grant (234,739) - - - - - (234,739) 031 Park Improvements - 185,000 - - 185,000 185,000 -
038 Sierra Street Signal Traffic Synchonization - - - - - - - 039 Sierra Street Transit Stop - - - - - - -
043 Sierra Street Reconstruction - - - - - - -
044 10th and Union Lighted Crosswalk - - - - - - -
045 Rafer Johnson Drive/Sierra St. - - - - - - -
048 Sierra Street Sidewalk-16th to 18th - - - - - - -
049 6th Avenue Reconstruction - - - - - - -
054 18th/Kern Lighted Crosswalk - 287,597 - - 287,597 287,597 - 055 Bethel Ave Improvement - - - - - - -
056 Madsen Ave Recons Sierra to Stroud - 583,237 - - 583,237 583,237 - 057 Madsen Ave Bike Path Stroud to Kamm - 1,075,000 - - 1,075,000 1,075,000 - 058 Bethel /Sierra Roundabout - - - - - - -
059 Mehlert Ave Reconstruction - - - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - 104,800 - - 104,800 104,800 - 061 18th Ave Sidewalks-Stroud-Klepper - 146,957 - - 146,957 146,957 - 062 18th Ave Sidewalks-Sierra-Stroud - - - - - - -
TOTAL, FEDERAL PROJECTS (234,739) 2,382,591 - 2,382,591 2,382,591 (234,739) GRANTS
032 Transient Oriented Development Grant - - - - - -
033 San Joaquin Valley Air Grant 21 - - - 21 0.00%
034 SLESF Cops Grant - - - - - - - #DIV/0!
108 ACT Task Force Grant 63,070 147,530 147,530 - - 147,530 63,071 0.00% 109 School Resource Officer (171,402) 152,362 152,362 - - 152,362 (171,402) 0.00% TOTAL, GRANTS (108,310) 299,892 299,891 - - 299,891 (108,310) 210 Capital Facilities-Traffic 1,959,033 250,000 - 270,000 270,000 1,939,033 -1.02% 210 Capital Facilities-Public Safety (670,293) 160,000 - - (510,293) 23.87% 210 Capital Facilities-Special Recreation 1,604,885 130,000 - 65,000 65,000 1,669,885 4.05% 210 Capital Facilities-Water Facilities 1,266,960 150,000 - - 1,416,960 11.84% 210 Capital Facilities-General Government 1,089,517 170,000 - - 1,259,517 15.60% SUB-TOTAL, CAPITAL FACILITIES 5,250,102 860,000 - 335,000 335,000 5,775,102 211 Sewer Connection 1,395,567 100,000 - - - 1,495,567 7.17% 212 Storm Drain 117,078 50,000 - - 167,078 42.71%
214 Parks & Recreation - Neighborhood 210,599 60,000 - - - 270,599 28.49% 214 Parks & Recreation - Community 326,529 - - - - 326,529 0.00% 216 Traffic Impact Zone 13,386 - - - - 13,386 0.00%
243 Equipment Reserve 25,397 - - - - 25,397 0.00%
TOTAL, DEVELOPMENT IMPACT FEES 2,088,556 210,000 - 335,000 335,000 8,073,658 286.57%

INTERNAL SERVICE
501 Risk Management 256,152 889,234 889,234 - - 889,234 256,152 0.00% 502 CalPERS UAL Fund 1,849,986 518,284 239,075 - - 239,075 2,129,195 15.09% 503 Economic Stabilization Fund 750,366 111,061 - - - 861,427 14.80% 504 Equipment Reserve Fund 563,366 111,061 - - - 674,427 19.71% TOTAL, INTERNAL SERVICE 3,419,870 1,629,639 1,128,309 - - 1,128,309 3,921,200 14.66%

FINANCE AUTHORITY -
750 Finance Authority 2,079,073 76,000 329,020 - 329,020 1,826,054 -12.17% 754 Special Assessment District 1991-1 (171,496) 52,000 - - (119,496) 30.32% 755 Special Assessment District 1991-1 Sup 2,859 2,850 - - 5,709 -99.67% 756 Special Assessment District 1992-1 140,559 48,000 4,170 - 4,170 184,389 -31.18% 757 Special Assessment District 1992-2 114,292 41,000 4,675 - 4,675 150,617 -31.78% TOTAL, FINANCE AUTHORITY 2,165,288 219,850 337,865 - 337,865 2,047,273 -5.45%

REDEVELOPMENT SUCCESSOR AGENCY -
740 RDA Successor Agency 69,994 - 1,580 - 1,580 68,414 2.26% 741 Low/Moderate Housing Successor Agncy 574,389 - - - - 574,389 0.00% TOTAL, SUCCESSOR AGENCY 644,383 - 1,580 - 1,580 642,803 0.25% 759 LANDSCAPING & LIGHTING DISTRICT 7,484 107,803 107,803 - 107,803 7,484 0.00% 760 COMMUNITY FACILITIES DISTRICT 176,675 324,140 362,371 362,371 138,444 21.64% GRAND TOTAL $ 24,801,632 $ 27,805,468 $ 23,826,884 $ 925,379 $ 6,794,473 $ 31,546,736 $ 27,170,466 9.55%

CITY OF KINGSBURG

FUND BALANCE PROJECTION
2022-2023 FISCAL YEAR BUDGET
139
Significant Changes: The General Fund balance decreased in FY19 due to transfer surplus $3,360,441 to Reserve Funds.
$1,800,000
$1,850,000
$1,900,000
$1,950,000
$2,000,000
$2,050,000
$2,100,000
$2,150,000
$2,200,000
$2,250,000
$2,300,000
2019 2020 2021 2022 2023
$1,968,125
$2,019,462
$2,126,418
$2,215,241
$2,270,728

DOLLARS

FISCAL YEARS
General Fund Ending Fund Balance
140
Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 180,078 General Fund 001 180,078
Solid Waste Fund 319 - General Fund 001 -
Gas Tax Fund 102 26,879 General Fund 001 26,879
LTF Art 8 Fund 104 7,555 General Fund 001 7,555
Measure C Fund 105 10,677 General Fund 001 10,677
Total Overhead Transfers 225,189 225,189
Operational Transfers
General Fund 001 350,000 Ambulance Fund 320 350,000
General Fund 001 65,000 Senior Center Fund 022 65,000
General Fund 001 120,000 Pool Fund 021 120,000
COPS Grant Fund 034 330,162 General Fund 001 330,162
CalPERS UAL Fund 502 25,685 Ambulance Fund 320 25,685
CalPERS UAL Fund 502 111,346 General Fund 001 111,346
Landscape & Lighting Fund 759 80,250 General Fund 001 83,560 Landscape & Lighting Fund 759 16,020 Water fund 318 16,020 CFD Fund 760 247,408 General Fund 001 247,408
Equipment Reserve Fund 504 General Fund 001 -
Economic Stabilization Fund 503 - General Fund 001 -
Total Operational Transfers 1,345,871 1,349,181
Total Transfers Out $ 1,571,060 Total Transfers In $ 1,574,370

ALL TRANSFERS

CITY OF KINGSBURG
FISCAL YEAR 2022-23
141
Senior
General Pool Center
Fund Fund Fund Total
Actual Fund Balance, June 30, 2021 2,126,418 (69,734) (66,985) 1,989,699 Estimated Fund Balance, June 30, 2022 2,215,241 (69,143) (30,001) 2,116,097 Revenues:

Taxes 4,987,455 4,987,455
Licenses, Permits and Fees 926,900 926,900
Fines and Penalties 7,500 7,500
Use of Money and Property 9,210 9,210
Intergovernmental
Charges for Services 29,180 44,500 24,000 97,680
JPA Reimbursements 61,000 61,000
Other Revenue 366,968 366,968
Transfer in from General Fund 53,000 26,000 79,000
Transfer in from Other Funds 666,697 120,000 65,000 851,697 Total Revenues 6,993,910 278,500 115,000 7,387,410
Expenses:

Wages & Benefits 3,823,959 91,117 93,947 4,009,023
Maintenance and Operation 1,878,302 131,927 21,039 2,031,268 Debt Service -
Capital Outlay 701,163 55,000 756,163
Transfers Out 535,000 535,000
Total Expenses 6,938,423 278,044 114,986 7,331,453
Projected Net Result 55,487 456 14 55,957
Projected Fund Balance, June 30, 2023 2,270,728 (68,687) (29,987) 2,172,052

CITY OF KINGSBURG
Summary of General Fund Segments
2022-23 Fiscal Year Budget
142

GENERAL FUND SUMMARY
GENERAL FUND FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Taxes $ 4,677,353 $ 4,508,740 $ 4,773,335 $ 4,287,975 $ 4,981,367 $ 4,987,455 16.31% Licenses, Permits and Fees $ 721,897 $ 1,255,920 $ 1,275,796 $ 1,047,400 $ 1,294,136 $ 926,900 -11.50% Fines and Penalties $ 20,424 $ 11,679 $ 5,023 $ 7,500 $ 7,339 $ 7,500 0.00% Use of Money and Property $ 24,389 $ 17,487 $ 10,571 $ 9,210 $ 16,441 $ 9,210 0.00% Intergovernmental $ 24,765 $ 30,768 $ 41,755 $ 9,000 $ 34 $ - Charges for Services $ 52,972 $ 47,062 $ 46,373 $ 42,930 $ 32,430 $ 29,180 -32.03% Other Revenue $ 248,085 $ 148,691 $ 323,023 $ 30,900 $ 145,777 $ 366,968 1087.60% Transfer in from Other Funds $ 698,500 $ 868,500 $ 553,362 $ 695,552 $ 695,552 $ 666,697 -4.15% TOTAL REVENUES $ 6,467,228 $ 6,888,847 $ 7,029,237 $ 6,130,467 $ 7,173,077 $ 6,993,910 12.35%

EXPENDITURES
Wages & Benefits $ 3,390,066 $ 3,572,931 $ 3,674,563 $ 3,752,714 $ 3,744,553 $ 3,823,959 1.90% Maintenance and Operation $ 1,516,112 $ 1,599,983 $ 1,775,793 $ 1,708,606 $ 1,636,006 $ 1,878,302 9.93% Debt Service $ 17,479 $ 17,479 $ 4,355 $ - $ - $ -
Capital Outlay $ 74,811 $ 366,922 $ 296,994 $ 395,500 $ 233,290 $ 701,163 77.29% Transfers Out $ 503,715 $ 655,000 $ 455,000 $ 165,000 $ 730,000 $ 535,000 224.24% TOTAL EXPENDITURES $ 5,502,184 $ 6,212,314 $ 6,206,705 $ 6,021,820 $ 6,343,848 $ 6,938,423 15.22% Net Revenue/(Expenditures) $ 965,044 $ 676,533 $ 822,532 $ 108,647 $ 829,228 $ 55,487 -48.93% Changes in Fund Balance $ (189,683) $ 184,362 $ 116,862 $ - $ - $ - Net Increase/(Decrease) in Fund Balance $ 775,361 $ 860,895 $ 939,394 $ 108,647 $ 829,228 $ 55,487 Beginning Fund Balance July 1 $ 4,553,205 $ 1,968,125 $ 2,019,462 $ 2,126,418 $ 2,126,418 $ 2,215,241 4.18% Adjustment in Fund Balance to Actual $ - $ - $ - $ -
Transfer Surplus to Reserve Funds $ (3,360,441) $ (809,558) $ (832,438) $ - $ (740,405) $ - Ending Fund Balance June 30 $ 1,968,125 $ 2,019,462 $ 2,126,418 $ 2,235,065 $ 2,215,241 $ 2,270,728 1.60% Description: The general fund is largest fund and serves as the main discretionary fund. The majority of expenditures come from wages and benefits, with several different forms of revenues, the largest coming from property and sales taxes.

Budget Highlights: The general fund is expected to continue to hold a healthy fund balance through at the end of the 2022 FY. Higher than anticipated building related revenues and budget conscious spending will allow for more flexibility with one-time purchases. 60%
29%
0%
11% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
71%
13%
1% 0%
10% REVENUES 5%
Taxes
Licenses, Permits and Fees
Fines and Penalties
Use of Money and Property
Intergovernmental
Charges for Services
Transfer in from Other Funds
Other Revenue
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
143
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 3/25/22 PROJECTED PROPOSED Change City Council
001-1000-519-5101 SALARIES $ 15,100 $ 15,828 $ 15,350 $ 15,600 $ 11,068 $ 15,600 $ 15,600 0.00% 001-1000-519-5121 FICA $ 1,155 $ 1,194 $ 1,182 $ 1,193 $ 847 $ 1,193 $ 1,193 0.03% 001-1000-519-5131 EAP $ 5 $ - $ - $ - $ - $ - $ -
TOTAL WAGES & BENEFITS $ 16,260 $ 17,022 $ 16,532 $ 16,793 $ 11,914 $ 16,793 $ 16,793 0.00% 001-1000-519-5214 PRINTING & ADVERTISING $ 182 $ 61 $ - $ - $ - $ - $ - 001-1000-519-5261 LIABILITY INSURANCE $ 512 $ 443 $ 398 $ 474 $ - $ 474 $ 550 16.03% 001-1000-519-5262 PROPERTY INSURANCE $ 73 $ 67 $ 89 $ 148 $ - $ 148 $ 192 29.73% 001-1000-519-5264 ERMA $ 112 $ 138 $ 111 $ 144 $ - $ 144 $ 135 -6.25% 001-1000-519-5265 RISK MGT/RMA ADMIN FEES $ 50 $ 37 $ 26 $ 7 $ - $ 7 $ 1 -85.71% 001-1000-519-5270 PROFESSIONAL SERVICES $ 34,691 $ 1,081 $ 1,993 $ 1,800 $ 1,250 $ 1,667 $ 15,000 733.33% 001-1000-519-5291 CONF/MEETINGS/TRAVEL $ 6,727 $ 6,803 $ 676 $ 7,550 $ 9,956 $ 9,956 $ 12,000 58.94% 001-1000-519-5292 MEMBERSHIPS/DUES $ 250 $ 6,670 $ 6,170 $ 6,700 $ 6,514 $ 6,700 $ 6,700 0.00% TOTAL MAINT. & OPERATIONS $ 42,597 $ 15,299 $ 9,463 $ 16,823 $ 17,720 $ 19,096 $ 34,578 105.54% TOTAL, CITY COUNCIL $ 58,857 $ 32,321 $ 25,995 $ 33,616 $ 29,634 $ 35,889 $ 51,371 52.82% City Attorney
001-1200-519-5270 PROFESSIONAL SERVICES $ 76,000 $ 88,899 $ 61,324 $ 90,000 $ 40,419 $ 90,000 $ 88,000 -2.22% TOTAL, CITY ATTORNEY $ 76,000 $ 88,899 $ 61,324 $ 90,000 $ 40,419 $ 90,000 $ 88,000 -2.22% Non-Departmental
001-1400-519-5202 CITIZEN ENGAGEMENT $ 9,618 $ 4,846 $ 6,174 $ 9,000 $ 4,076 $ 5,434 $ 10,000 11.11% 001-1400-519-5215 CALPERS UAL ADMIN $ - $ - $ - $ - $ - $ - $ 111,346 001-1400-519-5216 COMMUNICATIONS $ 11,032 $ 4,572 $ 11,439 $ 9,000 $ 2,344 $ 3,126 $ 8,500 -5.56% 001-1400-519-5218 UTILITIES $ 13,236 $ 12,969 $ 12,402 $ 13,000 $ 10,951 $ 14,602 $ 15,500 19.23% 001-1400-519-5231 COUNCIL CHAMBER LEASE $ 30,246 $ 31,200 $ 33,800 $ 32,640 $ 20,800 $ 31,200 $ 31,200 -4.41% 001-1400-519-5232 OTHER LEASES $ 9,875 $ 9,723 $ 15,286 $ 16,500 $ 6,759 $ 7,064 $ 7,428 -54.98% 001-1400-519-5233 PROPERTY TAXES $ 2,876 $ 3,803 $ 5,061 $ 4,262 $ 5,826 $ 5,826 $ 6,500 52.51% 001-1400-519-5270 PROFESSIONAL SERVICES $ 45,548 $ 67,802 $ 73,708 $ 77,000 $ 31,076 $ 77,000 $ 60,000 -22.08% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT $ - $ - $ 750 $ 25,000 $ 11,200 $ 25,000 $ 25,000 0.00% 001-1400-519-5340 MISCELLANEOUS $ 53,585 $ 9,731 $ 11,724 $ 5,000 $ 4,351 $ 5,000 $ 6,500 30.00% 001-1400-519-5341 COVID-19 $ - $ 1,864 $ 182,236 $ - $ 2,077 $ 2,077 $ - 001-1400-519-5345 FIRE TRANSITION FEES $ 133,978 $ 136,764 $ 139,704 $ 145,208 $ 142,498 $ 142,498 $ 145,225 0.01% 001-1400-519-5401 UTILITIES SERVICES $ 1,883 $ 1,938 $ 1,940 $ 2,200 $ 912 $ 1,500 $ 1,575 -28.41% 001-1400-519-5480 CHAMBER SERVICES $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 17,500 $ 30,000 $ 30,000 0.00% 001-1400-519-5492 RDA MEM/DUES $ 1,021 $ 979 $ - $ - $ - $ - $ - 001-1400-519-5901 CONTRIBS TO OTHER AGENCIES $ - $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 342,898 $ 316,191 $ 524,224 $ 368,810 $ 260,370 $ 350,327 $ 458,774 24.39% 001-1400-519-5701 CAPITAL OUTLAY $ - $ - $ 45,438 $ 10,000 $ - $ 10,000 $ 25,000 001-1400-519-5708 COMPUTER REPLACEMENTS $ 3,675 $ 2,070 $ 5,306 $ - $ - $ - $ 7,500 001-1400-519-5711 CC CHAMBER TECH IMPROVS $ - $ - $ 2,684 $ - $ - $ - $ - 001-1400-519-5748 UPDATE IT-NETWORK SWITCHES $ 1,687 $ - $ - $ 20,000 $ 12,210 $ 12,210 $ 20,163 0.81% 001-1400-519-5749 CITY HALL CAMERA/SECURITY $ - $ 1,505 $ - $ - $ - $ - $ 6,500 001-1400-519-5751 MODULAR FURNITURE/CHAIRS $ 2,554 $ - $ - $ - $ - $ - $ - 001-1400-519-5777 UPPER FLOOR RESIDENTIAL REHAB GRANT $ - $ 100,000 $ - $ - $ - $ - $ - 001-1400-519-5778 FAÇADE/ALLEY PROGRAM $ 36,774 $ 27,320 $ 48,200 $ 50,000 $ 13,700 $ 25,000 $ 100,000 100.00% 001-1400-519-5779 FUNDING REQUEST FOR IMPROVEMENTS $ - $ 21,461 $ 92,047 $ 125,000 $ - $ 10,000 $ 85,000 -32.00% 001-1400-519-5780 MICRO-GRANT PROGRAM $ - $ - $ - $ - $ - $ - $ 30,000 001-1400-519-5781 RESIDUAL PROPERTY TAX PROGRAM $ - $ - $ - $ - $ - $ - $ 80,000 001-1400-519-5782 50% SALES TAX REBATE $ - $ - $ - $ - $ - $ - $ - 001-1400-519-5783 50% PROPERTY TAX REBATE $ - $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 44,690 $ 152,357 $ 193,674 $ 205,000 $ 25,910 $ 57,210 $ 354,163 72.76% 001-1400-519-5505 TRANSFERS TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 001-1400-519-5516 TRANSFER OUT AMB-(FIRE) $ 350,000 $ 500,000 $ 300,000 $ - $ - $ 575,000 $ 350,000 TOTAL TRANSFERS OUT $ 350,000 $ 500,000 $ 300,000 $ - $ - $ 575,000 $ 350,000 TOTAL, NON-DEPARTMENTAL $ 737,589 $ 968,548 $ 1,017,899 $ 573,810 $ 286,281 $ 982,537 $ 1,162,936 102.67% City Manager
001-1600-519-5101 SALARIES $ 171,960 $ 175,422 $ 176,379 $ 176,827 $ 163,573 $ 189,969 $ 189,969 7.43% 001-1600-519-5104 MANAGEMENT INTERN $ 8,410 $ 13,731 $ 11,252 $ 13,500 $ 11,406 $ 15,208 $ 20,000 48.15% 001-1600-519-5121 FICA $ 11,465 $ 12,055 $ 11,666 $ 14,404 $ 10,097 $ 15,696 $ 16,063 11.52% 001-1600-519-5122 PERS - UAL $ - $ - $ 645 $ 25,581 $ 18,547 $ 25,581 $ - -100.00% 001-1600-519-5123 PERS - PAYROLL $ 8,667 $ 10,825 $ 9,956 $ 12,610 $ 6,729 $ 12,610 $ 13,112 3.98% 001-1600-519-5125 MEDICAL $ 13,311 $ 15,007 $ 12,493 $ 14,210 $ 8,311 $ 14,210 $ 14,260 0.35% 001-1600-519-5127 WORKERS COMP $ 664 $ 579 $ 599 $ 698 $ - $ 698 $ 781 11.89% 001-1600-519-5131 EAP $ 22 $ 25 $ 26 $ 28 $ - $ 28 $ 30 7.14% 001-1600-519-5133 LIFE INSURANCE $ 689 $ 188 $ 36 $ 366 $ 25 $ 366 $ 366 0.00% 001-1600-519-5140 AUTO ALLOWANCE $ 6,017 $ 5,802 $ 5,984 $ 6,000 $ 4,335 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 221,205 $ 233,633 $ 229,035 $ 264,224 $ 223,023 $ 280,366 $ 260,581 -1.38% 001-1600-519-5216 COMMUNICATIONS $ 1,381 $ 1,086 $ 2,720 $ 1,500 $ 803 $ 1,100 $ 2,100 40.00% 001-1600-519-5261 LIABILITY INSURANCE $ 2,475 $ 2,400 $ 2,779 $ 3,731 $ - $ 3,731 $ 4,688 25.65% 001-1600-519-5262 PROPERTY INSURANCE $ 307 $ 364 $ 618 $ 1,167 $ - $ 1,167 $ 1,639 40.45% 001-1600-519-5264 ERMA $ 435 $ 750 $ 775 $ 1,132 $ - $ 1,132 $ 1,155 2.03% 001-1600-519-5265 RISK MGT/RMA ADMIN FEES $ 226 $ 202 $ 183 $ 55 $ - $ 55 $ 8 -85.45% 001-1600-519-5270 PROFESSIONAL SERVICES $ 13,293 $ 8,691 $ 1,572 $ 8,000 $ 14,074 $ 16,000 $ 12,500 56.25% 001-1600-519-5291 CONF/MEETINGS/TRAVEL $ 5,710 $ 4,640 $ - $ 5,000 $ 1,840 $ 3,000 $ 4,500 -10.00% 001-1600-519-5292 MEMBERSHIPS/DUES $ 8,215 $ 1,511 $ 1,736 $ 2,000 $ 350 $ 2,000 $ 2,200 10.00% 001-1600-519-5341 COVID-19 $ - $ - $ 1,698 $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 32,042 $ 19,644 $ 12,080 $ 22,585 $ 17,067 $ 28,185 $ 28,790 27.47% TOTAL, CITY MANAGER $ 253,247 $ 253,277 $ 241,115 $ 286,809 $ 240,090 $ 308,551 $ 289,371 0.89%

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
144
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 3/25/22 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
City Clerk
001-1800-519-5101 SALARIES $ 78,021 $ 85,671 $ 92,867 $ 95,201 $ 80,236 $ 101,512 $ 103,542 8.76% 001-1800-519-5121 FICA $ 5,816 $ 7,003 $ 6,380 $ 7,127 $ 6,021 $ 7,766 $ 7,921 11.14% 001-1800-519-5122 PERS - UAL $ - $ - $ 20,388 $ 13,449 $ 9,751 $ 13,449 $ - -100.00% 001-1800-519-5123 PERS - PAYROLL $ 20,410 $ 24,354 $ 9,515 $ 9,747 $ 7,291 $ 9,747 $ 10,686 9.63% 001-1800-519-5125 MEDICAL $ 15,048 $ 17,531 $ 16,943 $ 16,607 $ 9,637 $ 16,607 $ 16,603 -0.02% 001-1800-519-5127 WORKERS COMP $ 653 $ 569 $ 599 $ 698 $ - $ 698 $ 781 11.89% 001-1800-519-5131 EAP $ 14 $ 16 $ 15 $ 18 $ - $ 18 $ 20 11.11% 001-1800-519-5133 LIFE INSURANCE $ 36 $ 38 $ 36 $ 36 $ 25 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 119,999 $ 135,182 $ 146,744 $ 142,883 $ 112,961 $ 149,833 $ 139,589 -2.31% 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE $ 332 $ 864 $ 191 $ 800 $ 91 $ 200 $ 800 0.00% 001-1800-519-5214 PRINTING & RECORDING $ 5,678 $ 5,841 $ 3,454 $ 4,000 $ 4,239 $ 5,000 $ 6,000 50.00% 001-1800-519-5216 COMMUNICATIONS $ 600 $ 1,006 $ 961 $ 960 $ 755 $ 960 $ 960 0.00% 001-1800-519-5360 ELECTION EXPENSE $ 3,556 $ 100 $ 1,743 $ 28,500 $ - $ 25,000 $ 8,000 -71.93% 001-1800-519-5261 LIABILITY INSURANCE $ 1,271 $ 1,533 $ 1,568 $ 2,409 $ - $ 2,409 $ 3,186 32.25% 001-1800-519-5262 PROPERTY INSURANCE $ 181 $ 232 $ 349 $ 753 $ - $ 753 $ 1,114 47.94% 001-1800-519-5263 VEHICLE INSURANCE $ 313 $ 770 $ 230 $ 318 $ - $ 318 $ 307 -3.46% 001-1800-519-5264 ERMA $ 278 $ 479 $ 437 $ 731 $ - $ 731 $ 785 7.39% 001-1800-519-5265 RISK MGT/RMA ADMIN FEES $ 123 $ 129 $ 103 $ 35 $ - $ 35 $ 5 -85.71% 001-1800-519-5270 PROFESSIONAL SERVICES $ 240 $ 240 $ 2,927 $ 8,000 $ 6,012 $ 6,500 $ 3,000 -62.50% 001-1800-519-5291 CONF/MEETINGS/TRAVEL $ 6,208 $ 2,478 $ 735 $ 5,000 $ 2,440 $ 5,000 $ 5,000 0.00% 001-1800-519-5292 MEMBERSHIPS/DUES $ - $ - $ 430 $ 850 $ 550 $ 850 $ 850 0.00% TOTAL MAINT. & OPERATIONS $ 18,781 $ 13,672 $ 13,127 $ 52,356 $ 14,089 $ 41,906 $ 30,007 -42.69% TOTAL, CITY CLERK $ 138,780 $ 148,853 $ 159,871 $ 195,239 $ 127,050 $ 191,739 $ 169,596 -13.13% Finance
001-2000-519-5101 SALARIES $ 102,635 $ 114,531 $ 119,155 $ 113,789 $ 94,100 $ 116,561 $ 141,291 24.17% 001-2000-519-5121 FICA $ 7,555 $ 8,499 $ 8,804 $ 8,557 $ 6,974 $ 8,917 $ 10,809 26.31% 001-2000-519-5122 PERS - UAL $ - $ - $ 25,160 $ 16,154 $ - $ 16,154 $ - -100.00% 001-2000-519-5123 PERS - PAYROLL $ 26,789 $ 32,412 $ 11,818 $ 11,707 $ 8,654 $ 11,707 $ 14,014 19.71% 001-2000-519-5125 MEDICAL $ 22,334 $ 24,384 $ 34,078 $ 20,364 $ 14,330 $ 20,364 $ 23,305 14.44% 001-2000-519-5127 WORKERS COMP $ 517 $ 550 $ 569 $ 663 $ - $ 663 $ 742 11.92% 001-2000-519-5131 EAP $ 19 $ 24 $ 24 $ 24 $ - $ 24 $ 23 -4.17% 001-2000-519-5133 LIFE INSURANCE $ 36 $ 36 $ 34 $ 34 $ 24 $ 34 $ 46 35.29% TOTAL WAGES & BENEFITS $ 159,885 180,436 $ 199,641 $ 171,292 $ 124,082 $ 174,424 $ 190,230 11.06% 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE $ 357 $ 70 $ 420 $ 1,200 $ 128 $ 600 $ 600 -50.00% 001-2000-519-5216 COMMUNICATIONS $ 555 $ 586 $ 496 $ 600 $ 405 $ 600 $ 800 33.33% 001-2000-519-5225 OFFICE EQUIP MAINT $ 7,000 $ 7,315 $ 7,644 $ 8,000 $ 7,988 $ 8,000 $ 9,000 12.50% 001-2000-519-5261 LIABILITY INSURANCE $ 1,744 $ 2,299 $ 2,530 $ 3,215 $ - $ 3,215 $ 3,560 10.73% 001-2000-519-5262 PROPERTY INSURANCE $ 249 $ 348 $ 563 $ 1,005 $ - $ 1,005 $ 1,245 23.88% 001-2000-519-5264 ERMA $ 381 $ 719 $ 705 $ 975 $ - $ 975 $ 877 -10.05% 001-2000-519-5265 RISK MGT/RMA ADMIN FEES $ 169 $ 194 $ 166 $ 47 $ - $ 47 $ 6 -87.23% 001-2000-519-5270 PROFESSIONAL SERVICES $ 14,067 $ 35,622 $ 8,297 $ 12,000 $ 4,182 $ 12,000 $ 12,000 0.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL $ 5,518 $ 2,375 $ - $ 6,500 $ 1,861 $ 6,500 $ 6,500 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES $ 1,311 $ 750 $ 300 $ 750 $ 110 $ 750 $ 750 0.00% 001-2000-519-5294 AUDIT $ 10,800 $ 10,542 $ 11,240 $ 13,000 $ 11,627 $ 11,240 $ 13,000 0.00% TOTAL MAINT. & OPERATIONS $ 42,150 60,818 $ 32,360 $ 47,292 $ 26,302 $ 44,932 $ 48,338 2.21% TOTAL, FINANCE $ 202,035 241,254 $ 232,002 $ 218,584 $ 150,384 $ 219,356 $ 238,568 9.14% Administrative Services
001-2200-519-5101 SALARIES $ 76,334 $ 82,841 $ 97,652 $ 97,481 $ 81,022 $ 100,252 $ 106,065 8.81% 001-2200-519-5104 PART TIME $ - $ - $ - $ - $ - $ - $ 18,000 001-2200-519-5121 FICA $ 5,744 $ 6,243 $ 7,418 $ 7,399 $ 6,127 $ 7,669 $ 9,491 28.27% 001-2200-519-5122 PERS - UAL $ - $ - $ 678 $ 13,779 $ 9,990 $ 678 $ - -100.00% 001-2200-519-5123 PERS - PAYROLL $ 5,279 $ 6,159 $ 7,298 $ 7,272 $ 5,350 $ 7,272 $ 7,833 7.71% 001-2200-519-5125 MEDICAL $ 4,060 $ 5,139 $ 3,819 $ 3,611 $ 2,742 $ 3,611 $ 3,547 -1.77% 001-2200-519-5127 WORKERS COMP $ 544 $ 579 $ 599 $ 698 $ - $ 698 $ 781 11.89% 001-2200-519-5131 EAP $ 10 $ 13 $ 11 $ 14 $ - $ 14 $ 15 7.14% 001-2200-519-5133 LIFE INSURANCE $ 36 $ 38 $ 36 $ 36 $ 25 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 92,007 101,012 $ 117,511 $ 130,290 $ 105,257 $ 120,230 $ 145,768 11.88% 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE $ 165 $ 379 $ 870 $ 800 $ 142 $ - $ 800 0.00% 001-2200-519-5216 COMMUNICATIONS $ 600 $ 1,006 $ 1,006 $ 960 $ 755 $ 960 $ 1,000 4.17% 001-2200-519-5261 LIABILITY INSURANCE $ 950 $ 1,213 $ 1,199 $ 1,796 $ - $ 1,796 $ 2,380 32.52% 001-2200-519-5262 PROPERTY INSURANCE $ 136 $ 184 $ 267 $ 562 $ - $ 562 $ 832 48.04% 001-2200-519-5264 ERMA $ 207 $ 379 $ 334 $ 545 $ - $ 545 $ 586 7.52% 001-2200-519-5265 RISK MGT/RMA ADMIN FEES $ 92 $ 102 $ 79 $ 26 $ - $ 26 $ 4 -84.62% 001-2200-519-5270 PROFESSIONAL SERVICES $ 4,170 $ 3,395 $ 5,670 $ 5,000 $ 680 $ 3,000 $ 11,000 120.00% 001-2200-519-5291 CONF/MEETINGS/TRAVEL $ 5,492 $ 4,278 $ 1,840 $ 5,000 $ 4,897 $ 5,056 $ 13,500 170.00% 001-2200-519-5292 MEMBERSHIPS/DUES $ 349 $ 200 $ 903 $ 800 $ 200 $ 800 $ 800 0.00% TOTAL MAINT. & OPERATIONS $ 12,162 11,136 $ 12,168 $ 15,489 $ 6,675 $ 12,745 $ 30,902 99.51% TOTAL, ADMINISTRATIVE SVCS $ 104,169 112,148 $ 129,679 $ 145,779 $ 111,932 $ 132,975 $ 176,670 21.19% Community Development
001-2600-519-5101 SALARIES $ 96,044 $ 115,418 $ 98,229 $ 190,878 $ 145,711 $ 194,281 $ 235,058 23.15% 001-2600-519-5102 OVERTIME $ - $ - $ 11 $ - $ 1,076 $ 1,434 $ - 0.00% 001-2600-519-5104 PART-TIME $ - $ - $ - $ 14,000 $ 10,114 $ 14,000 $ 12,146 -13.24% 001-2600-519-5121 FICA $ 7,147 $ 8,606 $ 7,423 $ 14,457 $ 11,884 $ 16,043 $ 18,911 30.81% 001-2600-519-5122 PERS - UAL $ - $ - $ 6,651 $ 27,613 $ 22,677 $ 27,613 $ - -100.00% 001-2600-519-5123 PERS - PAYROLL $ 25,282 $ 28,496 $ 8,150 $ 14,775 $ 9,014 $ 14,775 $ 16,652 12.70% 145
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 3/25/22 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
001-2600-519-5125 MEDICAL $ 28,516 $ 21,109 $ 14,223 $ 24,554 $ 7,082 $ 14,000 $ 19,735 -19.63% 001-2600-519-5127 WORKERS COMP $ 3,331 $ 3,548 $ 3,670 $ 4,273 $ - $ 4,273 $ 4,785 11.98% 001-2600-519-5131 EAP $ 53 $ 48 $ 41 $ 44 $ - $ 44 $ 54 22.73% 001-2600-519-5133 LIFE INSURANCE $ 54 $ 57 $ 54 $ 54 $ 50 $ 54 $ 108 100.00% TOTAL WAGES & BENEFITS $ 160,428 177,281 $ 138,451 $ 290,648 $ 207,608 $ 286,518 $ 307,449 5.78% 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE $ 4,615 $ 4,400 $ 5,821 $ 5,600 $ 5,730 $ 5,800 $ 5,800 3.57% 001-2600-519-5206 LAFCO FEES $ - $ 2,241 $ 2,925 $ 3,600 $ 2,060 $ 3,600 $ 3,600 0.00% 001-2600-519-5224 FUELS $ 180 $ 541 $ 667 $ 825 $ 645 $ 1,000 $ 1,200 45.45% 001-2600-519-5261 LIABILITY INSURANCE $ 5,006 $ 4,662 $ 4,245 $ 5,889 $ - $ 5,889 $ 8,471 43.84% 001-2600-519-5262 PROPERTY INSURANCE $ 715 $ 706 $ 945 $ 1,842 $ - $ 1,842 $ 2,961 60.75% 001-2600-519-5263 VEHICLE INSURANCE $ 313 $ 770 $ 765 $ 1,061 $ - $ 1,061 $ 1,022 -3.68% 001-2600-519-5264 ERMA $ 1,093 $ 1,458 $ 1,184 $ 1,786 $ - $ 1,786 $ 2,086 16.80% 001-2600-519-5265 RISK MGT/RMA ADMIN FEES $ 485 $ 393 $ 279 $ 86 $ - $ 86 $ 14 -83.72% 001-2600-519-5270 PROFESSIONAL SERVICES $ 235,586 $ 367,799 $ 397,850 $ 220,000 $ 101,290 $ 220,000 $ 220,000 0.00% 001-2600-519-5291 CONF/MEETINGS/TRAVEL $ 2,435 $ 250 $ 493 $ 3,000 $ 716 $ 1,500 $ 3,000 0.00% 001-2600-519-5292 MEMBERSHIPS/DUES $ 874 $ 295 $ 757 $ 600 $ 1,032 $ 1,100 $ 1,200 100.00% TOTAL MAINT. & OPERATIONS $ 251,303 383,513 $ 415,931 $ 244,289 $ 111,473 $ 243,664 $ 249,354 2.07% 001-2600-519-5701 CAPITAL OUTLAY $ - $ - $ 8,277 $ 48,500 $ 2,833 $ 60,000 $ 150,000 209.28% TOTAL CAPITAL OUTLAY $ - $ - $ 8,277 $ 48,500 $ 2,833 $ 60,000 $ 150,000 TOTAL, COMMUNITY DEVELOPMENT $ 411,731 560,795 $ 562,659 $ 583,437 $ 321,915 $ 590,182 $ 706,803 21.14% Community Services
001-2800-529-5101 SALARIES $ 51,589 $ 58,409 $ 58,901 $ 58,821 $ 48,216 $ 60,917 $ 62,135 5.63% 001-2800-529-5105 AFTER SCHOOL PARTTIME $ 65,842 $ 51,579 $ 1,738 $ 84,000 $ 49,992 $ 66,656 $ 84,000 0.00% 001-2800-529-5106 SUMMER PROGRAM PARTTIME $ 15,609 $ 13,448 $ 38,482 $ 28,000 $ 21,404 $ 28,539 $ 32,000 14.29% 001-2800-529-5121 FICA $ 10,052 $ 9,261 $ 7,553 $ 13,068 $ 9,045 $ 11,943 $ 13,627 4.28% 001-2800-529-5122 PERS - UAL $ - $ - $ 471 $ 11,095 $ 8,044 $ 11,095 $ - -100.00% 001-2800-529-5123 PERS - PAYROLL $ 4,243 $ 4,200 $ 4,464 $ 4,418 $ 3,148 $ 4,418 $ 4,642 5.07% 001-2800-529-5125 MEDICAL $ 3,191 $ 5,070 $ 4,907 $ 6,407 $ 4,431 $ 6,407 $ 8,219 28.28% 001-2800-529-5127 WORKERS COMP $ 6,884 $ 7,330 $ 7,583 $ 8,829 $ - $ 8,829 $ 9,888 11.99% 001-2800-529-5131 EAP $ 18 $ 14 $ 23 $ 21 $ - $ 21 $ 29 38.10% 001-2800-529-5133 LIFE INSURANCE $ 39 $ 28 $ 26 $ 27 $ 19 $ 27 $ 27 0.00% TOTAL WAGES & BENEFITS $ 157,467 149,340 $ 124,149 $ 214,686 $ 144,300 $ 198,852 $ 214,567 -0.06% 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE $ 420 563 $ 521 $ 400 $ 70 $ 400 $ 400 0.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES $ 13,003 12,333 $ 4,475 $ 13,000 $ 6,227 $ 13,000 $ 13,000 0.00% 001-2800-529-5214 PRINTING & ADVERTISING $ 180 $ - $ - $ - $ - $ - $ - 001-2800-529-5216 COMMUNICATIONS $ 569 955 $ 1,218 $ 950 $ 992 $ 1,000 $ 1,400 47.37% 001-2800-519-5224 FUELS $ 40 64 $ 39 $ 100 $ 164 $ 300 $ 750 650.00% 001-2800-529-5291 CONF/MEETINGS/TRAVEL $ 2,091 302 $ - $ 2,500 $ - $ 2,500 $ 3,000 20.00% 001-2800-529-5292 MEMBERSHIPS/DUES $ 664 745 $ 310 $ 700 $ - $ 700 $ 700 0.00% 001-2800-529-5261 LIABILITY INSURANCE $ 1,666 1,351 $ 2,455 $ 2,756 $ - $ 2,756 $ 2,756 0.00% 001-2800-529-5262 PROPERTY INSURANCE $ 238 204 $ 546 $ 862 $ - $ 862 $ 862 0.00% 001-2800-529-5263 VEHICLE INSURANCE $ - $ - $ 536 $ 742 $ - $ 742 $ 742 0.00% 001-2800-529-5264 ERMA $ 364 422 $ 685 $ 837 $ - $ 837 $ 837 0.00% 001-2800-529-5265 RISK MGT/RMA ADMIN FEES $ 162 114 $ 161 $ 40 $ 1,113 $ 40 $ 40 0.00% 001-2800-529-5266 UNEMPLOYMENT INS LIABILITY $ - 2,871 $ 4,322 $ 1,000 $ 1,995 $ 2,660 $ 3,000 200.00% 001-2800-529-5270 PROFESSIONAL SERVICES $ 590 3,384 $ 1,210 $ 5,000 $ 324 $ 5,000 $ 11,500 130.00% 001-2800-529-5341 COVID-19 $ - - $ 7,787 $ - $ 100 $ 100 $ - 001-2800-529-5370 WEED ABATEMENT & REIMB $ (955) $ - $ - $ - $ - $ - $ - 001-2800-529-5371 ANIMAL CONTROL COSTS $ 30,051 14,107 $ 20,264 $ 26,000 $ 15,924 $ 30,000 $ 32,000 23.08% 001-2800-529-5406 BAND CONCERTS $ 12,000 12,000 $ 12,000 $ 12,000 $ - $ 12,000 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS $ 61,084 49,415 $ 56,529 $ 66,887 $ 26,909 $ 72,897 $ 82,987 24.07% 001-2800-529-5701 CAPITAL OUTLAY $ - $ - $ - $ 12,000 $ - $ 12,000 $ 23,000 91.67% 001-2800-529-5713 PARK IMPROVEMENTS $ 540 $ - $ - $ - $ - $ - $ 8,000 001-2800-529-5714 SKATE PARK $ 361 $ 40,000 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 901 $ 40,000 $ - $ 12,000 $ - $ 12,000 $ 31,000 158.33% 001-2800-529-5517 TRANSFER TO SENIOR CENTER $ 53,715 $ 55,000 $ 55,000 $ 55,000 $ - $ 55,000 $ 65,000 18.18% 001-2800-529-5518 TRANSFER OUT TO POOL $ 100,000 $ 100,000 $ 100,000 $ 110,000 $ - $ 100,000 $ 120,000 9.09% TOTAL TRANSFERS OUT $ 153,715 155,000 $ 155,000 $ 165,000 $ - $ 155,000 $ 185,000 12.12% TOTAL, COMMUNITY SERVICES $ 373,168 393,755 $ 335,678 $ 458,573 $ 171,209 $ 438,749 $ 513,554 11.99% Police
001-3400-539-5101 SALARIES/FT $ 1,294,452 $ 1,406,786 $ 1,416,645 $ 1,364,811 $ 1,114,474 $ 1,322,463 $ 1,417,845 3.89% 001-3400-539-5102 OVERTIME/FT $ 73,758 $ 45,472 $ 154,076 $ 75,000 $ 110,274 $ 110,274 $ 100,500 34.00% 001-3400-539-5103 CONTRACT RESERVES $ 21,914 $ - $ - $ - $ - $ - $ - 001-3400-539-5104 PART TIME $ 450 $ 21 $ - $ - $ - $ - $ - 001-3400-539-5121 FICA $ 109,735 $ 111,296 $ 119,861 $ 110,146 $ 93,026 $ 109,604 $ 116,153 5.45% 001-3400-539-5122 PERS - UAL $ - $ - $ 267,590 $ 222,837 $ - $ 222,837 $ 157,891 -29.15% 001-3400-539-5123 PERS - PAYROLL $ 417,613 $ 449,024 $ 169,588 $ 195,227 $ 137,254 $ 183,005 $ 200,314 2.61% 001-3400-539-5124 PERS - ADP $ - $ - $ - $ - $ - $ - $ - 001-3400-539-5125 MEDICAL $ 179,848 $ 180,641 $ 175,777 $ 148,944 $ 114,395 $ 152,527 $ 172,943 16.11% 001-3400-539-5127 WORKERS COMP $ 72,475 $ 71,080 $ 79,686 $ 92,782 $ - $ 92,782 $ 103,903 11.99% 001-3400-539-5128 RESERVE EXPENSE $ 3,532 $ - $ - $ - $ - $ - $ - 001-3400-539-5129 UNIFORM ALLOWANCE $ 13,600 $ 13,396 $ 14,092 $ 14,600 $ 14,100 $ 14,100 $ 16,000 9.59% 001-3400-539-5130 RESERVE UNIFORM ALLOW $ 1,050 $ 750 $ 928 $ 1,500 $ - $ 1,500 $ 1,050 -30.00% 001-3400-539-5131 EAP $ 226 $ 207 $ 262 $ 288 $ - $ 288 $ 280 -2.78% 001-3400-539-5133 LIFE INSURANCE $ 489 $ 490 $ 611 $ 612 $ 431 $ 575 $ 612 0.00% TOTAL WAGES & BENEFITS $ 2,189,142 2,279,163 $ 2,399,114 $ 2,226,747 $ 1,583,955 $ 2,209,956 $ 2,287,491 2.73% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE $ 7,438 $ 8,450 $ 10,409 $ 8,500 $ 8,733 $ 9,700 $ 9,350 10.00% 001-3400-539-5208 SAFETY EQUIPMENT $ 6,179 $ 11,351 $ 13,282 $ 14,000 $ 11,545 $ 14,000 $ 14,000 0.00% 146
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 3/25/22 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
001-3400-539-5209 SCREENING PERSONNEL $ 5,010 $ 4,580 $ 5,301 $ 10,000 $ 400 $ 4,000 $ 10,000 0.00% 001-3400-539-5210 DEPT TOOLS & SUPPLIES $ 9,896 $ 8,812 $ 8,556 $ 8,500 $ 9,873 $ 10,000 $ 9,350 10.00% 001-3400-539-5216 COMMUNICATIONS $ 41,462 $ 48,384 $ 39,413 $ 39,000 $ 23,230 $ 39,000 $ 39,000 0.00% 001-3400-539-5218 UTILITIES $ 25,254 $ 27,675 $ 26,548 $ 26,000 $ 24,797 $ 30,000 $ 30,000 15.38% 001-3400-539-5222 VEHICLE MAINTENANCE $ - $ 691 $ 4,295 $ 8,000 $ 1,205 $ 8,000 $ 7,500 -6.25% 001-3400-539-5224 FUELS $ 49,572 $ 38,573 $ 34,936 $ 50,000 $ 31,344 $ 50,000 $ 60,000 20.00% 001-3400-539-5225 OFFICE EQUIP MAINT $ 16,335 $ 14,356 $ 14,631 $ 16,000 $ 9,049 $ 16,000 $ 17,500 9.38% 001-3400-539-5226 EQUIPMENT MAINTENANCE $ 4,877 $ 3,829 $ 481 $ 3,000 $ 810 $ 2,000 $ 3,000 0.00% 001-3400-539-5227 RADIO & COMM MAINT $ 6,824 $ 4,683 $ 1,455 $ 2,000 $ 935 $ 2,200 $ 2,200 10.00% 001-3400-539-5229 DISPATCH SERVICES $ 168,298 $ 183,922 $ 195,584 $ 222,700 $ 112,984 $ 191,252 $ 221,728 -0.44% 001-3400-539-5261 LIABILITY INSURANCE $ 21,222 $ 19,955 $ 27,610 $ 38,181 $ - $ 38,181 $ 44,005 15.25% 001-3400-539-5262 PROPERTY INSURANCE $ 3,028 $ 2,571 $ 6,143 $ 11,941 $ - $ 11,941 $ 15,383 28.83% 001-3400-539-5263 VEHICLE INSURANCE $ 4,840 $ 11,771 $ 19,903 $ 27,577 $ - $ 27,577 $ 26,575 -3.63% 001-3400-539-5264 ERMA $ 4,635 $ 6,237 $ 7,697 $ 11,583 $ - $ 11,583 $ 10,838 -6.43% 001-3400-539-5265 RISK MGT/RMA ADMIN FEES $ 2,058 $ 1,682 $ 1,815 $ 561 $ - $ 561 $ 72 -87.17% 001-3400-539-5270 PROFESSIONAL SERVICES $ 22,987 $ 33,016 $ 36,178 $ 52,000 $ 27,806 $ 40,000 $ 56,000 7.69% 001-3400-539-5282 PISTOL RANGE $ 1,982 $ - $ 27 $ - $ - $ - $ - 001-3400-539-5283 AMMUNITION $ 1,654 $ - $ - $ - $ - $ - $ - 001-3400-539-5284 PROPERTY/EVIDENCE EXP $ 1,631 2,498 $ 1,546 $ 2,500 $ 1,688 $ 2,500 $ 2,500 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL $ 2,456 930 $ 4 $ 3,500 $ 4,053 $ 5,000 $ 5,000 42.86% 001-3400-539-5292 MEMBERSHIPS/DUES $ 3,136 2,000 $ 2,056 $ 2,000 $ 2,262 $ 2,262 $ 2,500 25.00% 001-3400-539-5296 TRAINING & EDUCATION $ 9,000 9,067 $ 2,522 $ 8,500 $ 9,919 $ 8,500 $ 9,600 12.94% 001-3400-539-5297 POST TRAINING $ 10,274 4,868 $ 7,928 $ 15,000 $ 978 $ 11,000 $ 15,000 0.00% 001-3400-539-5298 JAIL BOOKING FEES $ 386 375 $ 459 $ 500 $ 66 $ 200 $ 500 0.00% 001-3400-539-5325 CRIME PREVENTION $ 2,099 923 $ 2,880 $ 3,000 $ 2,857 $ 3,000 $ 3,000 0.00% 001-3400-539-5341 COVID-19 $ - 101 $ 23 $ - $ 100 $ 100 $ - TOTAL MAINT. & OPERATIONS $ 432,535 451,301 $ 471,680 $ 584,543 $ 284,632 $ 538,557 $ 614,601 5.14% 001-3400-539-5607 CAPITAL LEASE INTEREST $ 1,082 $ 509 $ 22 $ - $ - $ - $ - 001-3400-539-5608 CAPITAL LEASE PRINCIPAL $ 16,397 $ 16,970 $ 4,333 $ - $ - $ - $ - TOTAL DEBT SERVICE $ 17,479 17,479 $ 4,355 $ - $ - $ - $ - 001-3400-539-5701 CAPITAL OUTLAY $ - $ - $ - $ 25,000 $ - $ - $ 35,000 40.00% 001-3400-539-5715 POLICE PATROL CARS $ 2,652 $ 99,921 $ 61,255 $ 60,000 $ 1,223 $ 60,000 $ 70,000 16.67% 001-3400-539-5718 IT EQUIPMENT-SERVER/VIDEO $ - $ 4,308 $ - $ - $ - $ - $ - 001-3400-539-5752 ACCESS CONTROL SYSTEM-CARD READER $ 3,424 $ - $ - $ - $ - $ - $ - 001-3400-539-5753 COMPUTER/MONITOR REPLACEMENT $ 4,987 $ - $ - $ - $ - $ - $ 5,000 001-3400-539-5754 ADD/REPLACE ACOUSTIC TILES $ 2,988 $ - $ - $ - $ - $ - $ - 001-3400-539-5755 PORTABLE RADAR TRAILER $ 15,169 $ - $ - $ - $ - $ - $ - 001-3400-539-5757 BASE RADIO $ - $ - $ 11,278 $ - $ - $ - $ - 001-3400-539-5758 HEAT/AC CONTROLS $ - $ - $ 3,768 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 29,220 104,229 $ 76,301 $ 85,000 $ 1,223 $ 60,000 $ 110,000 29.41% TOTAL, POLICE $ 2,668,376 2,852,172 $ 2,951,450 $ 2,896,290 $ 1,869,810 $ 2,808,513 $ 3,012,092 4.00% PW Administration
001-3800-549-5101 SALARIES $ 37,161 $ 48,109 $ 32,364 $ 33,904 $ 28,410 $ 36,275 $ 37,786 11.45% 001-3800-549-5121 FICA $ 2,841 $ 3,679 $ 2,465 $ 2,466 $ 2,133 $ 2,775 $ 2,891 17.22% 001-3800-549-5122 PERS - UAL $ - $ - $ 6,886 $ 4,465 $ 3,556 $ 4,465 $ - -100.00% 001-3800-549-5123 PERS - PAYROLL $ 9,501 $ 10,508 $ 3,393 $ 3,403 $ 2,565 $ 3,403 $ 3,900 14.60% 001-3800-549-5125 MEDICAL $ 145 $ 1,304 $ 7,826 $ 4,877 $ 2,859 $ 4,877 $ 4,968 1.86% 001-3800-549-5127 WORKERS COMP $ 185 $ 197 $ 204 $ 237 $ - $ 237 $ 266 12.24% 001-3800-549-5131 EAP $ 6 $ 7 $ 7 $ 7 $ - $ 7 $ 6 -14.29% TOTAL WAGES & BENEFITS $ 49,839 63,804 $ 53,144 $ 49,359 $ 39,523 $ 52,039 $ 49,817 0.93% 001-3800-594-5133 LIFE INSURANCE $ 14 $ 11 $ 12 $ 12 $ 9 $ 12 $ 12 0.00% 001-3800-549-5201 OFFICE SUPPLIES/POSTAGE $ 801 $ 905 $ 1,950 $ 750 $ 913 $ 1,000 $ 1,200 60.00% 001-3800-549-5216 COMMUNICATIONS $ 7,677 $ 6,696 $ 4,761 $ 6,000 $ 4,460 $ 6,000 $ 6,200 3.33% 001-3800-549-5218 UTILITIES $ - $ 3,166 $ 1,955 $ 1,750 $ 1,976 $ 2,250 $ 2,800 60.00% 001-3800-549-5225 OFFICE EQUIP MAINT $ - $ 1,269 $ 340 $ 1,000 $ - $ 1,000 $ 1,000 0.00% 001-3800-549-5261 LIABILITY INSURANCE $ 610 $ 691 $ 690 $ 882 $ - $ 882 $ 1,007 14.17% 001-3800-549-5262 PROPERTY INSURANCE $ 87 $ 105 $ 153 $ 276 $ - $ 276 $ 352 27.54% 001-3800-549-5263 VEHICLE INSURANCE $ - $ 297 $ 765 $ 1,061 $ - $ 1,061 $ 1,022 -3.68% 001-3800-549-5264 ERMA $ 133 $ 216 $ 192 $ 268 $ - $ 268 $ 248 -7.46% 001-3800-549-5265 RISK MGT/RMA ADMIN FEES $ 59 $ 58 $ 45 $ 13 $ - $ 13 $ 2 -84.62% 001-3800-549-5291 CONF/MEETINGS/TRAVEL $ 101 $ 102 $ 460 $ 1,500 $ 286 $ 1,000 $ 1,500 0.00% TOTAL MAINT. & OPERATIONS $ 9,483 13,516 $ 11,322 $ 13,512 $ 7,644 $ 13,762 $ 15,343 13.55% 001-3800-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL, PW ADMINISTRATION $ 59,322 77,320 $ 64,466 $ 62,871 $ 47,167 $ 65,801 $ 65,160 3.64% Landscape Maintenance
001-4200-549-5101 SALARIES $ 83,901 $ 85,447 $ 88,643 $ 91,083 $ 70,208 $ 88,132 $ 91,804 0.79% 001-4200-549-5102 OVERTIME $ 123 $ 522 $ 2,187 $ - $ 2,564 $ 3,419 $ 3,500 001-4200-549-5121 FICA $ 6,247 $ 6,309 $ 6,810 $ 6,585 $ 5,426 $ 7,004 $ 7,291 10.72% 001-4200-549-5122 PERS - UAL $ - $ - $ 10,881 $ 11,995 $ 9,554 $ 11,995 $ - -100.00% 001-4200-549-5123 PERS - PAYROLL $ 14,690 $ 14,967 $ 7,873 $ 7,983 $ 5,766 $ 7,983 $ 8,257 3.43% 001-4200-549-5124 PERS - ADP $ - $ - $ - $ - $ - $ - $ - 001-4200-549-5125 MEDICAL $ 17,823 $ 20,461 $ 27,425 $ 23,491 $ 15,874 $ 23,491 $ 23,546 0.23% 001-4200-549-5127 WORKERS COMP $ 7,744 $ 8,246 $ 8,530 $ 9,932 $ - $ 9,932 $ 11,123 11.99% 001-4200-549-5131 EAP $ 17 $ 19 $ 19 $ 19 $ - $ 19 $ 20 5.26% 001-4200-549-5133 LIFE INSURANCE $ 36 $ 63 $ 61 $ 43 $ 43 $ 57 $ 57 32.56% TOTAL WAGES & BENEFITS $ 130,581 136,035 $ 152,429 $ 151,131 $ 109,435 $ 152,031 $ 145,598 -3.66% 001-4200-549-5210 DEPT TOOLS & SUPPLIES $ 14,823 $ 17,071 $ 12,735 $ 15,000 $ 4,194 $ 12,000 $ 15,000 0.00% 001-4200-549-5218 UTILITIES $ 17,130 $ 16,093 $ 12,228 $ 16,000 $ 7,922 $ 11,000 $ 13,000 -18.75% 147
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 3/25/22 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
001-4200-549-5224 FUELS $ 4,982 $ 3,867 $ 3,909 $ 4,200 $ 4,125 $ 5,500 $ 5,600 33.33% 001-4200-549-5261 LIABILITY INSURANCE $ 1,567 $ 1,874 $ 1,994 $ 2,527 $ - $ 2,527 $ 3,204 26.79% 001-4200-549-5262 PROPERTY INSURANCE $ 224 $ 284 $ 444 $ 790 $ - $ 790 $ 1,120 41.77% 001-4200-549-5263 VEHICLE INSURANCE $ - $ 1,468 $ 1,531 $ 2,121 $ - $ 2,121 $ 2,044 -3.63% 001-4200-549-5264 ERMA $ 342 $ 586 $ 556 $ 767 $ - $ 767 $ 789 2.87% 001-4200-549-5265 RISK MGT/RMA ADMIN FEES $ 152 $ 158 $ 131 $ 37 $ - $ 37 $ 5 -86.49% 001-4200-549-5756 NEW EQUIP-MOWERS/TRIMMERS $ 19,155 $ - $ - $ - $ - $ - $ - 001-4200-549-5270 PROFESSIONAL SERVICES $ 10,535 $ - $ 2,900 $ 15,000 $ 5,760 $ 15,000 $ 15,000 0.00% TOTAL MAINT. & OPERATIONS $ 68,910 41,401 $ 36,429 $ 56,442 $ 22,001 $ 49,742 $ 55,762 -1.20% 001-4200-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ 17,000 TOTAL, LANDSCAPE MAINT. $ 199,491 177,435 $ 188,858 $ 207,573 $ 131,436 $ 201,773 $ 218,360 5.20% Building & Facility Maintenance
001-4600-549-5210 DEPT TOOLS & SUPPLIES $ 8,299 13,369 $ 12,142 $ 12,000 $ 8,322 $ 12,000 $ 15,000 25.00% 001-4600-549-5220 JANITORIAL $ 41,276 42,500 $ 42,017 $ 43,245 $ 33,187 $ 43,245 $ 45,000 4.06% 001-4600-549-5221 REPAIRS & MAINTENANCE $ 14,808 23,077 $ 13,030 $ 15,000 $ 12,352 $ 15,000 $ 16,500 10.00% TOTAL MAINT. & OPERATIONS $ 64,383 78,946 $ 67,189 $ 70,245 $ 53,861 $ 70,245 $ 76,500 8.90% 001-4600-549-5701 CAPITAL OUTLAY $ - $ 51,189 $ 18,742 $ 45,000 $ 44,080 $ 44,080 $ 24,000 001-4600-549-5718 REPAINT FIRE STATION $ - $ 16,737 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ - 67,926 $ 18,742 $ 45,000 $ 44,080 $ 44,080 $ 24,000 -46.67% TOTAL, FACILITY MAINT. $ 64,383 146,872 $ 85,931 $ 115,245 $ 97,941 $ 114,325 $ 100,500 -12.79% Vehicle Maintenance
001-4800-549-5101 SALARIES $ 57,284 $ 59,521 $ 57,955 $ 57,642 $ 48,914 $ 62,921 $ 44,376 -23.01% 001-4800-549-5102 OVERTIME $ 529 $ 1,050 $ 2,062 $ - $ 2,027 $ 2,703 $ - 001-4800-549-5121 FICA $ 4,270 $ 4,477 $ 4,458 $ 4,153 $ 3,778 $ 5,020 $ 3,395 -18.26% 001-4800-549-5122 PERS - UAL $ - $ - $ 12,435 $ 7,591 $ 6,046 $ 7,591 $ - -100.00% 001-4800-549-5123 PERS - PAYROLL $ 14,270 $ 16,184 $ 5,817 $ 5,826 $ 4,354 $ 5,826 $ 4,580 -21.39% 001-4800-549-5125 MEDICAL $ 12,302 $ 13,887 $ 10,016 $ 13,555 $ 8,413 $ 13,555 $ 9,307 -31.34% 001-4800-549-5127 WORKERS COMP $ 4,555 $ 4,850 $ 5,018 $ 5,842 $ - $ 5,842 $ 4,384 -24.96% 001-4800-549-5131 EAP $ 14 $ 16 $ 15 $ 16 $ - $ 16 $ 10 -37.19% 001-4800-519-5133 LIFE INSURANCE $ 31 $ 38 $ 36 $ 36 $ 25 $ 36 $ 24 -33.00% TOTAL WAGES & BENEFITS $ 93,254 100,023 $ 97,813 $ 94,661 $ 73,557 $ 103,510 $ 66,076 -30.20% 001-4800-549-5210 DEPT TOOLS & SUPPLIES $ 15,518 13,677 $ 9,977 $ 13,500 $ 3,355 $ 13,500 $ 13,500 0.00% 001-4800-549-5222 VEHICLE MAINTENANCE $ 44,056 38,414 $ 37,225 $ 40,000 $ 35,133 $ 40,000 $ 44,000 10.00% 001-4800-549-5224 FUELS 188 $ 1,264 $ 885 $ 1,491 $ 2,000 $ 2,000 125.99% 001-4800-549-5261 LIABILITY INSURANCE $ 1,351 1,538 $ 1,534 $ 2,077 $ - $ 2,077 $ 2,406 15.84% 001-4800-549-5262 PROPERTY INSURANCE $ 193 233 $ 341 $ 650 $ - $ 650 $ 841 29.38% 001-4800-549-5263 VEHICLE MAINTENANCE $ - 864 $ 765 $ 1,061 $ - $ 1,061 $ 1,022 -3.68% 001-4800-549-5264 ERMA $ 295 481 $ 428 $ 630 $ - $ 630 $ 593 -5.87% 001-4800-549-5265 RISK MGT/RMA ADMIN FEES $ 131 130 $ 101 $ 30 $ - $ 30 $ 4 -86.67% 001-4800-549-5270 PROFESSIONAL SERVICES $ 240 212 $ 200 $ 500 $ - $ - $ - -100.00% 001-4800-549-5341 COVID-19 $ - 495 $ 130 $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 61,783 56,232 $ 51,965 $ 59,333 $ 39,979 $ 59,948 $ 64,366 8.48% 001-4800-549-5701 CAPITAL OUTLAY $ - 2,410 $ - $ - $ - $ - $ 15,000 TOTAL, VEHICLE MAINT. $ 155,037 158,665 $ 149,778 $ 153,994 $ 113,536 $ 163,458 $ 145,442 -5.55% TOTAL WAGES & BENEFITS $ 3,390,066 $ 3,572,931 $ 3,674,563 $ 3,752,714 $ 2,735,616 $ 3,744,553 $ 3,823,959 1.90% TOTAL MAINT. & OPERATIONS $ 1,516,112 $ 1,599,983 $ 1,775,793 $ 1,708,606 $ 929,140 $ 1,636,006 $ 1,878,302 9.93% TOTAL DEBT SERVICE $ 17,479 17,479 $ 4,355 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 74,811 366,922 $ 296,994 $ 395,500 $ 74,046 $ 233,290 $ 701,163 77.29% TOTAL TRANSFERS OUT $ 503,715 655,000 $ 455,000 $ 165,000 $ - $ 730,000 $ 535,000 224.24% TOTAL, GENERAL FUND $ 5,502,184 6,212,314 $ 6,206,705 $ 6,021,820 $ 3,738,802 $ 6,343,848 $ 6,938,423 15.22% 148
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23

GENERAL FUND REVENUE ACCOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Property Tax
Secured/Unsecured Prop Tax 1,237,002 1,201,041 1,240,629 1,175,975 1,231,354 1,230,455 Supplemental Prop Tax 46,988 24,557 30,030 18,500 23,134 21,500 Real Prop Transfer 30,699 30,835 60,014 31,000 35,750 30,000 Other Tax
Homeowner Property Tax Relief 12,439 11,828 10,829 7,500 13,500 11,500 Residual Property Tax 145,440 139,846 98,942 80,000 62,428 60,000 Sales Tax 678,451 470,321 427,273 390,000 520,000 525,000 Sales Tax in-lieu 612,209 697,236 825,926 700,000 920,000 950,000 Franchises 433,177 476,016 519,474 465,000 485,000 470,000 Housing-in-lieu
Motor Vehicle-In-Lieu-of Fees 1,105,422 1,164,984 1,185,675 1,150,000 1,265,202 1,275,000 Sales Tax/Local Public Safety 25,563 25,176 24,631 20,000 25,000 24,000 Transient Occupancy Tax 349,964 266,900 349,913 250,000 400,000 390,000 Licenses, Permits and Fees
Business Licenses 185,781 178,577 232,173 202,000 221,236 220,500 SB 1186 Fee 3,582 (233) (689) - - -
Dog Licenses 2,379 470 5,466 1,000 3,500 3,000
Park Reservation Fees 5,590 2,630 5,645 4,000 4,200 5,000 Summer Program Fees 31,698 13,363 32,480 39,000 39,000 39,000 After School Program Fees 95,506 81,563 - 113,400 113,400 113,400 Home Occupation/Conditional Use Permit 1,250 1,400 2,000 - 1,700 1,500 Encroachments 43,239 62,149 46,691 30,000 20,000 22,000 Planning & Zoning Fees 5,809 16,250 12,635 9,000 15,200 15,200 Site Plan Review/Parcel Maps/Tract Maps 3,650 800 17,150 - 5,800 7,500 Subdivision Monuments - - 1,500 - - -
Misc Planning Fees 5,550 11,500 - - 200 -
Construct & Debris Demo 11,540 29,850 25,525 16,000 26,000 24,000 Zone - 2,400 4,000 - - -
Building Permits 118,082 441,115 327,868 400,000 540,000 280,000 Plumb Elec/Air Conditioning 19,474 23,837 37,198 18,000 27,000 21,000 Strong Motion Tax-Resident 1,236 3,831 2,884 1,200 4,400 2,800 Strong Motion Tax-Comm\ 842 4,030 6,105 4,000 3,300 3,000 Energy Surcharge 6,166 46,871 12,338 4,000 17,000 15,000 Plan Check Fee 173,411 303,001 414,168 135,000 167,000 117,000 Grading & Inspec-Comm - 19,940 71,321 60,000 60,000 35,000 BSC Fees 1,530 2,055 2,134 1,300 2,200 2,000
Fire Sprinkler 5,584 10,522 17,203 9,500 23,000 -
Fines and Penalties
Police Fines 19,641 11,464 5,023 7,500 7,200 7,500
Police Grants 6,008 - - - - -
Parking Fines 783 215 - - 139 -
Use of Money and Property
Interest on Investments 13,644 7,624 - - - -
Interest Income Gun Club 1,821 349 - - - -
Sale of Maps & Pubs - 1 - - - -
Rents 8,924 9,514 10,571 9,210 9,210 9,210
Sale of Property - - - - 7,231 -
Intergovernmental
State Mandates Reimb - - - - - -
Charette Grant - - - - - -
Planned Unit Development - - - - - -
Other 23,809 19,306 30,645 9,000 - -
State Homeland Security Grant - 8,400 4,954 - - -
DOJ Grants 955 3,062 6,156 - 34 -
Charges for Services
Garage 17,421 21,898 16,294 17,500 7,000 3,750
State Route 201 Maint 6,788 5,430 4,073 5,430 5,430 5,430 Police Services 28,763 19,734 26,007 20,000 20,000 20,000 Other Revenue
Weed Cleanup - - - - -
POST Reimbursement 11,245 20,834 493 5,000 10,546 9,000 Miscellaneous 230,832 127,858 176,377 20,500 128,431 351,968 Cares Act COVID 19 - - 138,442 - - -
CCARD FEES - - 7,711 5,400 6,800 6,000

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2022/23
149
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23

GENERAL FUND REVENUE ACCOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2022/23
Transfers In 598,500 581,500 403,362 337,368 337,368 225,189 Transfer-In-From General Fund balance - 187,000 - 60,000 60,000 - CALPERS UAL Fund Balance - - 148,184 148,184 111,346
Transfer In-Other 100,000 100,000 150,000 150,000 150,000 330,162 TOTAL REVENUES $ 6,468,386 $ 6,888,847 $ 7,029,237 $6,130,467 $ 7,173,077 $ 6,993,910 150
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 3/25/22 PROJECTED PROPOSED Change 001-0000-401-0100 PROPERTY TAX TEETER $ 1,168,539 $ 1,146,021 $ 1,163,946 $ 1,113,975 $ 624,708 $ 1,154,906 $ 1,166,455 4.71% 001-0000-401-0201 UNSECURED/CURRENT $ 63,601 $ 55,020 $ 76,683 $ 62,000 $ - $ 76,448 $ 64,000 3.23% 001-0000-401-0202 UNSECURED/PRIOR $ 4,862 $ - $ - $ - $ - $ - 001-0000-401-0301 SUPPLEMENTAL/CURRENT $ 45,048 $ 16,153 $ 28,849 $ 17,500 $ 9,480 $ 20,588 $ 20,000 14.29% 001-0000-401-0302 SUPPLEMENTAL/PRIOR $ 1,939 $ 8,404 $ 1,181 $ 1,000 $ 386 $ 2,546 $ 1,500 50.00% 001-0000-401-0400 REAL PROPTY TRANSFER TAX $ 30,699 $ 30,835 $ 60,014 $ 31,000 $ 27,915 $ 35,750 $ 30,000 -3.23% 001-0000-401-0500 HOMEOWNERS $ 12,439 $ 11,828 $ 10,829 $ 7,500 $ 5,118 $ 13,500 $ 11,500 53.33% 001-0000-401-0600 RESIDUAL PROPERTY TAX $ 145,440 $ 139,846 $ 98,942 $ 80,000 $ 62,428 $ 62,428 $ 60,000 -25.00% 001-0000-402-0101 SALES TAX $ 678,451 $ 470,321 $ 427,273 $ 390,000 $ 256,596 $ 520,000 $ 525,000 34.62% 001-0000-402-0102 IN-LIEU SALES TAX $ 612,209 $ 697,236 $ 825,926 $ 700,000 $ 487,181 $ 920,000 $ 950,000 35.71% 001-0000-402-0103 LOCAL PUBLIC SAFETY $ 25,563 $ 25,176 $ 24,631 $ 20,000 $ 23,122 $ 25,000 $ 24,000 20.00% 001-0000-403-0101 MVLF $ 1,105,422 $ 1,164,984 $ 1,185,675 $ 1,150,000 $ 640,159 $ 1,265,202 $ 1,275,000 10.87% 001-0000-403-0200 FRANCHISE TAX $ 433,177 $ 476,016 $ 519,474 $ 465,000 $ 287,483 $ 485,000 $ 470,000 1.08% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX $ 349,964 $ 266,900 $ 349,913 $ 250,000 $ 226,133 $ 400,000 $ 390,000 56.00% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP $ 185,677 $ 178,577 $ 207,823 $ 180,000 $ 181,939 $ 198,000 $ 198,000 10.00% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST $ 104 $ - $ 24,350 $ 22,000 $ 17,626 $ 23,236 $ 22,500 2.27% 001-0000-411-0103 SB1186 FEE $ 3,582 $ (233) $ (689) $ - $ (286) $ - $ - 001-0000-411-0200 DOG LICENSES $ 2,379 $ 470 $ 5,466 $ 1,000 $ (4,163) $ 3,500 $ 3,000 200.00% 001-0000-421-0202 HOMELAND SECURITY-POLICE $ - $ 8,400 $ 4,954 $ - $ - $ - $ - 001-0000-421-0103 DOMESTIC VIOLENCE GRANT $ - $ - $ 50 $ - $ - $ - $ - 001-0000-421-0110 DOJ GRANTS $ 955 $ 3,062 $ 6,106 $ - $ 34 $ 34 $ - 001-0000-422-0101 PEG MONEY $ 16,005 $ 12,531 $ 17,820 $ 9,000 $ 9,583 $ 15,200 $ 15,200 68.89% 001-0000-431-0105 HOME OCCUPATION $ 1,250 $ 1,400 $ 2,000 $ - $ 1,450 $ 1,700 $ 1,500 001-0000-431-0106 CONDITIONAL USE PERMIT $ - $ - $ - $ - $ - $ - $ - 001-0000-431-0107 SITE PLAN REVIEW $ 5,809 $ 16,250 $ 12,635 $ 9,000 $ 3,825 $ 5,800 $ 7,500 001-0000-431-0108 PARCEL MAPS $ - $ - $ - $ - $ - $ - $ - 001-0000-431-0109 TRACT MAPS $ 3,650 $ 800 $ 17,150 $ - $ - $ - $ - 001-0000-431-0110 ENCROACHMENTS $ 43,239 $ 62,149 $ 46,691 $ 30,000 $ 15,813 $ 20,000 $ 22,000 -26.67% 001-0000-431-0112 SUBDIVISION MONUMENTS $ - $ - $ 1,500 $ - $ - $ - $ - 001-0000-431-0114 ANNEXATION DEPOSITS $ 7,603 $ 6,750 $ 12,750 $ - $ - $ - $ - 001-0000-431-0115 MISC PLANNING FEES $ 5,550 $ 11,500 $ - $ - $ 150 $ 200 $ - 001-0000-431-0116 PLANNED UNIT DEVELOPMENT $ - $ - $ - $ - $ - $ - $ - 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO $ 11,540 $ 29,850 $ 25,525 $ 16,000 $ 24,024 $ 26,000 $ 24,000 50.00% 001-0000-431-0119 ZONE $ - $ 2,400 $ 4,000 $ - $ - $ - $ - 001-0000-431-0120 OTHER $ 152 $ - $ - $ - $ - $ - $ -
001-0000-431-0130 BUILDING PERMITS $ 118,082 $ 441,115 $ 327,868 $ 400,000 $ 459,539 $ 540,000 $ 280,000 -30.00% 001-0000-431-0131 PLUMB ELEC/AIR COND $ 19,474 $ 23,837 $ 37,198 $ 18,000 $ 19,971 $ 27,000 $ 21,000 16.67% 001-0000-431-0132 STRONG MOTION TAX-RESIDENT $ 1,236 $ 3,831 $ 2,884 $ 1,200 $ 3,700 $ 4,400 $ 2,800 133.33% 001-0000-431-0133 STRONG MOTION TAX-COMM $ 842 $ 4,030 $ 6,105 $ 4,000 $ 2,772 $ 3,300 $ 3,000 -25.00% 001-0000-431-0134 ENERGY SURCHARGE $ 6,166 $ 46,871 $ 12,338 $ 4,000 $ 13,752 $ 17,000 $ 15,000 275.00% 001-0000-431-0135 PLAN CHECK FEE $ 173,411 $ 303,001 $ 331,697 $ 135,000 $ 139,104 $ 165,000 $ 115,000 -14.81% 001-0000-431-0136 GRADING & INSPECTION-COMM $ - $ 19,940 $ 71,321 $ 60,000 $ 53,191 $ 60,000 $ 35,000 -41.67% 001-0000-431-0137 BSC FEES $ 1,530 $ 2,055 $ 2,134 $ 1,300 $ 1,918 $ 2,200 $ 2,000 53.85% 001-0000-431-0138 FIRE SPRINKLER $ 5,584 $ 10,522 $ 17,203 $ 9,500 $ 20,473 $ 23,000 $ - 001-0000-431-0140 ENGINEERING PLAN CHECK $ - $ - $ 82,471 $ - $ 1,500 $ 2,000 $ 2,000 001-0000-432-0101 POLICE FINES $ 19,641 $ 11,464 $ 5,023 $ 7,500 $ 6,387 $ 7,200 $ 7,500 0.00% 001-0000-432-0102 POLICE SERVICES $ 28,763 $ 19,734 $ 26,007 $ 20,000 $ 19,806 $ 20,000 $ 20,000 0.00% 001-0000-432-0104 PARKING FINES $ 783 $ 215 $ - $ - $ 139 $ 139 $ - 001-0000-432-0105 POST REIMBURSEMENT $ 11,245 $ 20,834 $ 493 $ 5,000 $ 10,546 $ 10,546 $ 9,000 80.00% 001-0000-432-0106 POLICE GRANTS $ 6,008 $ - $ - $ - $ - $ - $ - 001-0000-433-0101 PARK RESERVATION FEES $ 5,590 $ 2,630 $ 5,645 $ 4,000 $ 4,028 $ 4,200 $ 5,000 25.00% 001-0000-433-0102 SUMMER PROGRAM FEES $ 31,698 $ 13,363 $ 32,480 $ 39,000 $ 9,930 $ 39,000 $ 39,000 0.00% 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES $ 95,506 $ 81,563 $ - $ 113,400 $ 80,713 $ 113,400 $ 113,400 0.00% 001-0000-433-0302 SPEC EVENTS INS CITY FEE $ 50 $ 25 $ 75 $ - $ 540 $ 540 $ 500 001-0000-434-0100 GARAGE $ 17,421 $ 21,898 $ 16,294 $ 17,500 $ 2,286 $ 7,000 $ 3,750 -78.57% 001-0000-451-0101 INTEREST $ 13,644 $ 7,624 $ - $ - $ - $ - $ - 001-0000-451-0102 INTEREST INCOME GUN $ 1,821 $ 349 $ - $ - $ - $ - $ - 001-0000-452-0101 SALE OF PROPERTY $ - $ 1 $ - $ - $ 1.00 $ 7,231 $ - 001-0000-453-0100 RENTS $ 8,924 $ 9,514 $ 10,571 $ 9,210 $ 8,479.80 $ 9,210 $ 9,210 0.00% 001-0000-462-0100 MISCELLANEOUS-OTHER $ 228,660 $ 116,745 $ 131,097 $ 20,000 $ 19,981 $ 19,981 $ 20,000 0.00% 001-0000-462-0110 FROM LLMD & CFD ASSESSMENTS $ - $ - $ - $ 80,250 $ - $ 80,269 $ 330,968 312.42% 001-0000-462-0120 CARES ACT COVID-19 $ - $ - $ 138,442 $ - $ - $ - $ - 001-0000-462-0169 MISCELLANEOUS-RESTITUTION $ 2,172 $ 10,898 $ 44,777 $ - $ 27,091 $ 27,091 $ - 001-0000-462-0160 CCARD FEES $ - $ - $ 7,711 $ 5,400 $ 5,274 $ 6,800 $ 6,000 11.11% 001-0000-463-0101 ST ROUTE 201 MAINT $ 6,788 $ 5,430 $ 4,073 $ 5,430 $ 4,073 $ 5,430 $ 5,430 0.00% 001-0000-464-0100 TROLLEY RENTAL $ - $ 214 $ 502 $ 500 $ 480 $ 550 $ 500 0.00% 001-0000-471-0101 FROM COPS GRANT $ 100,000 $ 100,000 $ 150,000 $ 150,000 $ 112,500 $ 150,000 $ 330,162 120.11% 001-0000-471-0103 FROM LTF ART 8 $ 20,500 $ 20,500 $ 9,000 $ 8,812 $ 6,609 $ 8,812 $ 7,555 -14.26% 001-0000-471-0104 FROM MEASURE C $ 20,500 $ 20,500 $ 11,090 $ 11,530 $ 8,647 $ 11,530 $ 10,677 -7.40% 001-0000-471-0105 FROM AMBULANCE $ - $ - $ - $ - $ - $ - $ - 001-0000-471-0106 FROM GAS TAX $ 17,500 $ 20,500 $ 24,917 $ 26,522 $ 19,891 $ 26,522 $ 26,879 1.35% 001-0000-471-0108 FROM WATER $ 300,000 $ 320,000 $ 223,207 $ 190,504 $ 142,878 $ 190,504 $ 180,078 -5.47% 001-0000-471-0109 FROM SOLID WASTE $ 240,000 $ 200,000 $ 135,147 $ 100,000 $ 98,071 $ 100,000 $ - -100.00% 001-0000-471-0111 FROM GEN FUND BALANCE $ - $ 187,000 $ - $ 60,000 $ 45,000 $ 60,000 $ - -100.00% 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE $ - $ - $ - $ 148,184 $ 111,138 $ 148,184 $ 111,346 $ 6,468,386 6,888,847 $ 7,029,237 $ 6,210,717 $ 4,361,113 $ 7,173,077 $ 6,993,910 12.61% Revenues $ 6,468,386 $ 6,888,847 $ 7,029,237 $ 6,210,717 $ 4,361,113 $ 7,173,077 $ 6,993,910 12.61% Expenses $ 5,502,184 $ 6,212,314 $ 6,206,705 $ 6,021,820 $ 3,738,802 $ 6,343,848 $ 6,938,423 15.22% $ 966,202 $ 676,533 $ 822,532 $ 188,897 $ 622,310 $ 829,228 $ 55,487

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
151
Property Tax 844000
Other Taxes 574000
Motor Vehicle In-Lieu 835000
Sales Tax 1025000
Charges for Services 51430
Other Revenue 194300
Licenses Permits & Fees 269400
Property Tax 22%
Other Taxes 12%
Motor Vehicle In-Lieu 22%
Sales Tax 27%
Charges for Services 1%
Other Revenue 4%
Licenses Permits & Fees 7%
Property Tax,
18%
Sales Tax, 20%
Transfers In,
10%
Charges for
Services, 0%
Motor Vehicle
In-Lieu, 18%
Other Taxes,
14%
Other
Revenue, 2%
Licenses
Permits &
Fees, 18%
City of Kingsburg General Fund
Revenue Estimates
2021-2022
Property Tax
18%
Motor Vehicle
In-Lieu
18%
Sales Tax
21%
Transfer In
10%
Other Taxes

13.66%
Licenses,
Permits & Fees
13%
Other Revenue
5%
Charges for
Services
0%
City of Kingsburg General Fund
Revenue Estimates
2022-2023
152
$6,000,000
$6,200,000
$6,400,000
$6,600,000
$6,800,000
$7,000,000
$7,200,000
2019 2020 2021 2022 2023
$6,468,386
$6,888,847
$7,029,237
$7,173,077
$6,993,910

DOLLARS

FISCAL YEARS
General Fund Revenue Trend
153
P
C
P
C
P
P
C
P
P
C
F
Police
44%
City Council & Admin
31%
Public Works
8%
Community Service
7%
Planning & Building
10%
City of Kingsburg General Fund
Expenditures
2022-2023
Estimates
Police
44%
City Council &
Admin
25%
Planning & Building
9%
Public Works
9%
Community Service
7%
Fire
6%
City of Kingsburg General Fund
Expenditures
2021-2022
Estimates
154
DEPARTMENTS # OF WAGES & MAINT & DEBT CAPITAL TRANSFERS GRAND

PERSONNEL BENEFITS OPERATIONS SERVICE OUTLAY OUT TOTAL
Mayor & Council 5.00 16,793 34,578 - - - 51,371
City Attorney 0.00 - 88,000 - - - 88,000
Non-Departmental 0.00 - 458,774 - 354,163 350,000 1,162,936 City Manager 1.00 260,581 28,790 - - - 289,371
City Clerk 1.00 139,589 30,007 - - - 169,596
Finance 1.33 190,230 48,338 - - - 238,568
Human Resources 1.50 145,768 30,902 - - - 176,670
Community Development 2.50 307,449 249,354 - 150,000 - 706,803 Community Services & Recreation 2.35 214,567 82,987 - 31,000 185,000 513,554 Police 17.00 2,287,491 614,601 - 110,000 - 3,012,092
Public Works Administration 0.34 49,817 15,343 - - - 65,160 Landscape Maintenance 1.70 145,598 55,762 - 17,000 - 218,360 Facility Maintenance 0.00 - 76,500 - 24,000 - 100,500
Vehicle & Equip Maintenance 0.67 66,076 64,366 - 15,000 - 145,442 2022-23 FUND TOTAL 34.39 $ 3,823,959 $ 1,878,302 $ - $ 701,163 $ 535,000 $ 6,938,423 2021-22 FUND TOTAL (ESTIMATED) 31.89 $ 3,744,553 $ 1,636,006 $ - $ 233,290 $ 730,000 $ 6,343,848 2020-21 FUND TOTAL (ACTUAL) 31.89 $ 3,674,563 $ 1,775,793 $ 4,355 $ 296,994 $ 455,000 $ 6,206,705

CITY OF KINGSBURG

EXPENDITURE SUMMARY
2022-23 CITY MANAGERS PROPOSED BUDGET

GENERAL FUND
155

CITY COUNCIL
City Council FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 16,260 $ 17,022 $ 16,532 $ 16,793 $ 16,793 $ 16,793 0.00% Maintenance and Operation $ 42,597 $ 15,299 $ 9,463 $ 16,823 $ 19,096 $ 34,578 105.54% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 58,857 $ 32,321 $ 25,995 $ 33,616 $ 35,889 $ 51,371 52.82% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
Description: The City Council serves as the governing body of Kingsburg. The five members are elected at large and elect a Mayor from among their membership. The City Council provides policy direction and leadership on all City, Successor Agency and Finance Authority matters. The Council delegates the day-to-day administration under the Council/Manager form of government but is ultimately responsible for the direction, operation and finances of the City.

Budget Highlights: The majority of
expenditures from the City Council are to fund
memberships, dues and training opportunities
for the Council members.
33%
67%
Expenses
Wages and Benefits
Maintenance and Operation
156

CITY ATTORNEY
City Attorney FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 76,000 $ 88,899 $ 61,324 $ 90,000 $ 90,000 $ 88,000 -2.22% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 76,000 $ 88,899 $ 61,324 $ 90,000 $ 90,000 $ 88,000 -2.22% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
Description: The City Attorney is chief legal advisor to the City Council. The City attorney's services include drafting and reviewing ordinances, contracts, resolutions and providing assistance on a variety of legal matters affecting general operations of the City. Legal expenses are also budgeted directly to the Water and Solid Waste funds.

Budget Highlights: Legal expenses have remained
relatively steady as most expenses are part of the City's retention dues.
100%
Expenses
Maintenance and Operation
157

NON DEPARTMENTAL
Non-Deparmtmental FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 342,898 $ 316,191 $ 524,224 $ 368,810 $ 350,327 $ 458,774 24.39% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 44,690 $ 152,357 $ 193,674 $ 205,000 $ 57,210 $ 354,163 72.76% Transfers out $ 350,000 $ 500,000 $ 300,000 $ - $ 575,000 $ 350,000 TOTAL EXPENDITURES $ 737,589 $ 968,548 $ 1,017,899 $ 573,810 $ 982,537 $ 1,162,936 102.67% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
Description: This department includes expenses that affect many areas of the City. This budget represents cost not easily identified with any other particular departments.

It also includes expenditures related to economic development incentives, as well as the transfer to the ambulance to subsidize EMS operations.

Budget Highlights: The FY23 budget includes a decrease
to the transfer to the ambulance fund. In addition,
economic development related programs are
programmed here.
39%
31%
30%
Expenses
Maintenance and Operation
Capital Outlay
Transfers out
158

CITY MANAGER
City Manager FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 221,205 $ 233,633 $ 229,035 $ 264,224 $ 280,366 $ 260,581 -1.38% Maintenance and Operation $ 32,042 $ 19,644 $ 12,080 $ 22,585 $ 28,185 $ 28,790 27.47% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 253,247 $ 253,277 $ 241,115 $ 286,809 $ 308,551 $ 289,371 0.89% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
Description: The City Manager is responsible for the administrative leadership of the City staff and the execution of policies and guidelines established by the City Council. All departments of the City and any City entities come under the City Managers' direction. The manager advises the Council on various activities affecting the City, carries out Council direction, goals and objectives and monitors the performance and accomplishments of the City organization.

Budget Highlights: The FY23
budget includes continued funding for a
management intern position.
90%
10%
Expenses
Wages and Benefits
Maintenance and Operation
159

CITY CLERK
City Clerk FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 119,999 $ 135,182 $ 146,744 $ 142,883 $ 149,833 $ 139,589 -2.31% Maintenance and Operation $ 18,781 $ 13,672 $ 13,127 $ 52,356 $ 41,906 $ 30,007 -42.69% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 138,780 $ 148,853 $ 159,871 $ 195,239 $ 191,739 $ 169,596 -13.13% $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
Description: : The City Clerk records the actions of the City Council by maintaining minutes, resolutions and ordinances.

The City Clerk also is responsible for records management, both preservation of documents for historical and legal purposes, and elimination of un-needed documents. The City Clerk assists the public and candidates during the election process to fill City Council seats every two years. The City Clerk also acts as a filing officer and implements the requirements of the Fair Political Practices Commission in the filing of campaign forms and Statements of Economic Interests by candidates, elected officials, commissioners and designated employees of the City.

Budget Highlights: Training funding has been
increased for professional development.
82%
18%
Expenses
Wages and Benefits
Maintenance and Operation
160

FINANCE
Finance FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 159,885 $ 180,436 $ 199,641 $ 171,292 $ 174,424 $ 190,230 11.06% Maintenance and Operation $ 42,150 $ 60,818 $ 32,360 $ 47,292 $ 44,932 $ 48,338 2.21% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 202,035 $ 241,254 $ 232,002 $ 218,584 $ 219,356 $ 238,568 9.14% $180,000
$190,000
$200,000
$210,000
$220,000
$230,000
$240,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
80%
20%
Expenses
Wages and Benefits
Maintenance and Operation
Description: The Finance Department is responsible for ensuring that the daily operations of finance, maintenance of City's computer, property and risk management provide the services required by the residents of the City of Kingsburg. The Finance Department is committed to providing quality customer service and financial services directed toward the control and judicious use of the City's fiscal resources.

Budget Highlights: New Accountant position has
been budgeted for finance.
161

ADMINISTRATIVE SERVICES
Administrative Services FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 92,007 $ 101,012 $ 117,511 $ 130,290 $ 120,230 $ 145,768 11.88% Maintenance and Operation $ 12,162 $ 11,136 $ 12,168 $ 15,489 $ 12,745 $ 30,902 99.51% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 104,169 $ 112,148 $ 129,679 $ 145,779 $ 132,975 $ 176,670 21.19% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
200000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
83%
17%
Expenses
Wages and Benefits
Maintenance and Operation
Description: The Administrative Services Director position is responsible for all of the personnel functions of the City. The ASD also oversees special projects, performs analytics and provides input and policy recommendations for City Council.

Budget Highlights: This position was
reorganized in FY17 to create the Dir. of
Admin Svcs. The position handles HR, risk
management and oversees Community
Services.
162

PLANNING AND BUILDING
Planning and Building Permits FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 160,428 $ 177,281 $ 138,451 $ 290,648 $ 286,518 $ 307,449 5.78% Maintenance and Operation $ 251,303 $ 383,513 $ 415,931 $ 244,289 $ 243,664 $ 249,354 2.07% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ 8,277 $ 48,500 $ 2,833 $ 150,000 Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 411,731 $ 560,795 $ 562,659 $ 583,437 $ 533,015 $ 706,803 21.14% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
44%
35%
21%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Both the City's building and
planning divisions continue to see increased
demand. Many expenditures for consultant
services are offset by development fees.

Description: The Planning and Development Portion is responsible for the administration of the City's current land use and planning policy. The Building Dept. oversees plan checks, inspections and review of new projects. 163

COMMUNITY SERVICES
Community Services FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 157,467 $ 149,340 $ 124,149 $ 214,686 $ 198,852 $ 214,567 -0.06% Maintenance and Operation $ 61,084 $ 49,415 $ 56,529 $ 66,887 $ 72,897 $ 82,987 24.07% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 901 $ 40,000 $ - $ 12,000 $ 12,000 $ 31,000 Transfers out $ 153,715 $ 155,000 $ 155,000 $ 165,000 $ 155,000 $ 185,000 12.12% TOTAL EXPENDITURES $ 373,168 $ 393,755 $ 335,678 $ 458,573 $ 438,749 $ 513,554 11.99% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
42%
16%
6%
36%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Transfers out
Budget Highlights: Overall fund expenditures are
higher due to programming additions and changes
to minimum wage.

Description: The Community Services Department includes the General Fund's funding of the Senior Center and Crandell Swim Complex. The Department also oversees facilities and usage of all of the parks in the City, as well as the After School and Summer Recreation Programs. 164
POLICE
Police FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 2,189,142 $ 2,279,163 $ 2,399,114 $ 2,226,747 $ 2,209,956 $ 2,287,491 2.73% Maintenance and Operation $ 432,535 $ 451,301 $ 471,680 $ 584,543 $ 538,557 $ 614,601 5.14% Debt Service $ 17,479 $ 17,479 $ 4,355 $ - $ - $ -
Capital Outlay $ 29,220 $ 104,229 $ 76,301 $ 85,000 $ 60,000 $ 110,000 29.41% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,668,376 $ 2,852,172 $ 2,951,450 $ 2,896,290 $ 2,808,513 $ 3,012,092 4.00% 0 500000
1000000
1500000
2000000
2500000
3000000
3500000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
76%
20%
0%
4% Expenses
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Budget Highlights: Funding includes 14 sworn and
three non-sworn positions. Capital expenditures
include ongoing fleet upgrades as well as building
improvements. Does not include funding through
Measure E Public Safety Tax, School Resource
Officer or ACT Task Force Grant.

Description: The Police Department provides all Law Enforcement Services including patrol, investigation crime prevention, traffic enforcement, and other programs as needed. Police administration develops plans, determines staffing levels and equipment needs and sets policy and procedure for the entire department. The department consists of command staff, patrol, detective, public safety technicians, records supervisor, explorers and public safety volunteers.
165

PUBLIC WORKS ADMINISTRATION
Public Works Administration FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 49,839 $ 63,804 $ 53,144 $ 49,359 $ 52,039 $ 49,817 0.93% Maintenance and Operation $ 9,483 $ 13,516 $ 11,322 $ 13,512 $ 13,762 $ 15,343 13.55% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 59,322 $ 77,320 $ 64,466 $ 62,871 $ 65,801 $ 65,160 3.64% 0 10000
20000
30000
40000
50000
60000
70000
80000
90000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
76%
24%
0% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: There are no anticipated major
changes in the overall administration budget.

Description: Public Works Administration is responsible for the oversight of Public Works functions including streets, water, building maintenance, engineering, refuse/recycling, street sweeping, parks, landscape maintenance, storm drain and sanitary sewer. 166

LANDSCAPE MAINTENANCE
Landscape Maintanence FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 130,581 $ 136,035 $ 152,429 $ 151,131 $ 152,031 $ 145,598 -3.66% Maintenance and Operation $ 68,910 $ 41,401 $ 36,429 $ 56,442 $ 49,742 $ 55,762 -1.20% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 17,000
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 199,491 $ 177,435 $ 188,858 $ 207,573 $ 201,773 $ 218,360 5.20% 0 50000
100000
150000
200000
250000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
72%
28%
Expenses
Wages and Benefits
Maintenance and Operation
Budget Highlights: Expenditures remain relatively
stable from the previous year.

Description: Landscape Maintenance maintains all of the properties in the public right-of-way in the City, including parks, traffic islands, storm drains, street borders and other publicly-owned properties. 167

BUILDING & FACILITY MAINTENANCE
Building & Facility Maintanence FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 64,383 $ 78,946 $ 67,189 $ 70,245 $ 70,245 $ 76,500 8.90% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ 67,926 $ 18,742 $ 45,000 $ - $ 24,000 Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 64,383 $ 146,872 $ 85,931 $ 115,245 $ 70,245 $ 100,500 -12.79% 0 20000
40000
60000
80000
100000
120000
140000
160000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
76%
24%
Expenses
Maintenance and Operation
Capital Outlay
Budget Highlights: Includes contracts for janitorial
and HVAC services for all City owned buildings.

Capital work includes maintenance at Fire Station
#2.

Description: Facility Maintenance provides upkeep and maintenance for all of the facilities in the City. Janitorial services are provided by Viking Janitorial. Miscellaneous repairs are performed by City personnel. 168

VEHICLE MAINTENANCE
Vehicle Maintanence FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 93,254 $ 100,023 $ 97,813 $ 94,661 $ 103,510 $ 66,076 -30.20% Maintenance and Operation $ 61,783 $ 56,232 $ 51,965 $ 59,333 $ 59,948 $ 64,366 8.48% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ 2,410 $ - $ - $ - $ 15,000
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 155,037 $ 158,665 $ 149,778 $ 153,994 $ 163,458 $ 145,442 -5.55% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
51%
49%
Expenses
Wages and Benefits
Maintenance and Operation
Budget Highlights: Includes new software for fleet
management.

Description: Vehicle Maintenance provides for the maintenance of all City equipment including vehicles, street equipment, parks equipment, water equipment, and other miscellaneous equipment. 169
Downtown Business Improvement District
Building & Facility Maintanence FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
District Levied License Fees $ - $ 24,350 $ 22,000 $ 29,651 $ 20,000 TOTAL REVENUES $ - $ 24,350 $ 22,000 $ 29,651 $ 20,000 -9.09%

EXPENDITURES
$ - $ - $ - $ - $ - $ -
Maintenance and Operation
Professional Services $ - $ - $ 750 $ 25,000 $ 32,285 $ 25,000 0.00% Capital Outlay $ -
TOTAL EXPENDITURES $ - $ - $ 750 $ 25,000 $ 32,285 $ 25,000 0.00% Net Revenue/(Expenditures) $ - $ - $ 23,600 $ (3,000) $ (2,633) $ (5,000) 66.67% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ 23,600 $ (3,000) $ (2,633) $ (5,000) 66.67% Beginning Fund Balance July 1 $ 23,600 $ 23,600 $ 20,967 -11.16% Ending Fund Balance June 30 $ - $ 23,600 $ 20,600 $ 20,967 $ 15,967 -22.49% 0 5000
10000
15000
20000
25000
30000
35000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

TOTAL EXPENDITURES
100%

EXPENSES
Maintenance and Operation
Professional Services
Capital Outlay
Budget Highlights: The BID Advisory Board has expenditure discretion over District funds and may determine ongoing projects or contracts to enter into.

Description: The Downtown Business Improvement District (BID) is a legally formed District approved by the eligible voters (business owners). Fees are collected through the Business License program and are collected and held by the City. The BID Advisory Board has expenditure discretion over District funds.

REVENUES
District Levied License Fees
170
Senior
Pool Center Total
Actual Fund Balance, June 30, 2021 (69,734) (66,985) (136,719) Estimated Beginning Fund Balance, June 30, 2022 (69,143) (30,001) (99,144) Revenues:

Charges for Service 44,500 24,000 68,500
JPA Reimbursements 61,000 - 61,000
Contributions 53,000 26,000 79,000
Transfers In From Other Funds 120,000 65,000 185,000
Total Revenues $ 278,500 $ 115,000 $ 393,500
Expenses: Wages and Benefits 91,117 93,947 185,064
Office Supplies 300 - 300
Department Tools and Supplies 35,000 5,450 40,450
Concession Stand Supplies 3,500 - 3,500
Utilities/Communications 41,050 9,500 50,550
Equipment Maintenance 7,000 - 7,000
Insurance 5,077 4,089 9,166
Professional Services 40,000 2,000 42,000
Covid-19 - - -
Capital Outlay 55,000 - 55,000
Total Expenses 278,044 114,986 393,030
Projected Net Result 456 14 470
Projected Ending Fund Balance, June 30, 2023 $ (68,687) $ (29,987) $ (98,675)

CITY OF KINGSBURG
Summary of Recreation Funds
2022-23 Fiscal Year Budget
171
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change POOL
021-9100-529-5108 LIFEGUARDS $ 70,689 $ 49,436 $ 61,653 $ 65,000 $ 51,193 $ 70,000 $ 72,000 10.77% 021-9100-529-5111 AQUA AEROBICS $ 2,921 $ 3,355 $ 8,078 $ 6,500 $ 2,735 $ 6,500 $ 6,500 0.00% 021-9100-529-5121 FICA $ 5,631 $ 4,035 $ 5,335 $ 5,470 $ 4,123 $ 5,852 $ 6,005 9.79% 021-9100-529-5127 WORKERS COMP $ 4,589 $ 4,798 $ 5,055 $ 5,886 $ - $ 5,886 $ 6,592 11.99% 021-9100-529-5131 EAP $ 19 $ 21 $ 19 $ 20 $ - $ 20 $ 20 0.00% TOTAL WAGES & BENEFITS $ 83,849 61,645 $ 80,140 $ 82,876 $ 58,051 $ 88,258 $ 91,117 9.94% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE $ 1,114 $ 136 $ 1,426 $ 300 $ 288 $ 300 $ 300 0.00% 021-9100-529-5210 DEPT TOOLS & SUPPLIES $ 21,646 $ 38,523 $ 42,212 $ 30,000 $ 25,134 $ 35,000 $ 35,000 16.67% 021-9100-529-5213 CONCESSION STAND SUPPLIES $ 8,564 $ 3,661 $ 3,219 $ 3,000 $ 1,730 $ 3,500 $ 3,500 16.67% 021-9100-529-5216 COMMUNICATIONS $ 1,271 $ 975 $ 900 $ 1,050 $ 758 $ 1,050 $ 1,050 0.00% 021-9100-529-5218 UTILITIES $ 42,415 $ 16,586 $ 31,822 $ 38,000 $ 33,539 $ 38,000 $ 40,000 5.26% 021-9100-529-5226 EQUIPMENT MAINTENANCE $ 8,098 $ 3,537 $ 7,561 $ 7,500 $ 957 $ 3,500 $ 7,000 -6.67% 021-9100-529-5261 LIABILITY INSURANCE $ 1,816 $ 2,003 $ 2,024 $ 2,637 $ - $ 2,637 $ 3,178 20.52% 021-9100-529-5262 PROPERTY INSURANCE $ 259 $ 304 $ 450 $ 825 $ - $ 825 $ 1,111 34.67% 021-9100-529-5264 ERMA $ 397 $ 626 $ 564 $ 800 $ - $ 800 $ 783 -2.13% 021-9100-529-5265 RISK MGT/RMA ADMIN FEES $ 176 $ 169 $ 133 $ 39 $ - $ 39 $ 5 -87.18% 021-9100-529-5270 PROFESSIONAL SERVICES $ 36,763 $ 36,712 $ 38,993 $ 33,000 $ 22,436 $ 33,000 $ 40,000 21.21% 021-9100-529-5341 COVID-19 $ - $ - $ 3,451 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $122,519 103,232 $132,756 $ 117,151 $ 84,841 $ 118,651 $ 131,927 12.61% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS $ - $ 621,945 $ 1,878 $ 11,000 $ 10,959 $ 11,000 $ 55,000 021-9100-529-5728 SAND FILTER REPLACEMENT $ 21,113 $ 19,915 $ 24,829 $ 25,500 $ 21,502 $ 25,500 $ - -100.00% 021-9100-529-5739 PAINTING CONSESSION STAND $ 14,920 $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 36,033 641,860 $ 26,707 $ 36,500 $ 32,460 $ 36,500 $ 55,000 50.68% TOTAL, POOL $242,401 806,738 $239,603 $ 236,527 $ 175,352 $ 243,409 $ 278,044 17.55%

SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME $ 23,465 $ 24,972 $ 37,248 $ 46,800 $ 40,869 $ 54,493 $ 55,000 17.52% 022-7100-529-5121 FICA $ 1,795 $ 1,910 $ 2,864 $ 3,580 $ 3,127 $ 4,169 $ 4,208 17.52% 022-7100-529-5123 PERS $ 55 $ 1,363 $ 1,300 $ 1,220 $ 1,627 $ 1,650 022-7100-529-5127 WORKERS COMP $ 2,142 $ 2,280 $ 2,359 $ 2,747 $ - $ 2,747 $ 3,076 11.98% 022-7100-529-5131 EAP $ 3 $ 3 $ 3 $ 11 $ - $ 11 $ 12 9.09% TOTAL WAGES & BENEFITS $ 27,405 29,221 $ 43,837 $ 54,438 $ 45,216 $ 63,046 $ 63,946 17.46% 022-7100-529-5210 DEPT TOOLS & SUPPLIES $ 3,680 $ 2,761 $ 774 $ 1,250 $ 735 $ 1,250 $ 1,250 0.00% 022-7100-529-5261 LIABILITY INSURANCE $ 321 $ 326 $ 349 $ 1,417 $ - $ 1,417 $ 1,891 33.45% 022-7100-529-5262 PROPERTY INSURANCE $ 46 $ 49 $ 78 $ 443 $ - $ 443 $ 661 49.21% 022-7100-529-5264 ERMA $ 70 $ 102 $ 97 $ 430 $ - $ 430 $ 466 8.37% 022-7100-529-5265 RISK MGT/RMA ADMIN FEES $ 31 $ 27 $ 23 $ 21 $ - $ 21 $ 3 -85.71% 022-7100-529-5341 COVID-19 $ - $ 2,621 $104,351 $ 60,000 $ 11,735 $ 11,735 $ - -100.00% TOTAL MAINTENANCE & OPERATIONS $ 4,148 5,885 $105,672 $ 63,561 $ 12,469 $ 15,296 $ 4,271 -93.28% TOTAL, SENIOR CENTER - NUTRITION $ 31,552 35,106 $149,508 $ 117,999 $ 57,686 $ 78,342 $ 68,217 -42.19%

SENIOR CENTER - OUTREACH
022-7200-529-5101 SALARIES $ 16,345 $ 19,458 $ 19,645 $ 19,607 $ 16,072 $ 21,429 $ 20,712 5.64% 022-7200-529-5121 FICA $ 1,211 $ 1,442 $ 1,456 $ 1,418 $ 1,194 $ 1,639 $ 1,584 11.74% 022-7200-529-5122 PERS-UAL $ - $ - $ 157 $ 4,580 $ 2,011 $ 4,580 $ 2,306 -49.65% 022-7200-529-5123 PERS $ 1,146 $ 1,400 $ 1,488 $ 1,473 $ 1,049 $ 1,473 $ 1,547 5.02% 022-7200-529-5125 MEDICAL $ 973 $ 2,415 $ 1,608 $ 2,136 $ 1,449 $ 2,136 $ 2,740 28.28% 022-7200-529-5127 WORKERS COMP $ 765 $ 814 $ 843 $ 981 $ - $ 981 $ 1,099 12.03% 022-7200-529-5131 EAP $ 4 $ 4 $ 4 $ 4 $ - $ 4 $ 4 0.00% 022-7200-529-5133 LIFE INSURANCE $ - $ 2 $ 10 $ 9 $ 7 $ 9 $ 9 0.00% TOTAL WAGES & BENEFITS $ 20,444 25,535.55 $ 25,210 $ 30,208 $ 21,782 $ 32,252 $ 30,001 -0.68% 022-7200-529-5210 DEPT TOOLS & SUPPLIES $ 3,244 $ 4,244 $ 6,135 $ 4,200 $ 2,565 $ 4,200 $ 4,200 0.00% 022-7200-529-5216 COMMUNICATIONS $ 969 $ 1,950 $ 2,307 $ 2,500 $ 2,830 $ 3,300 $ 4,000 60.00% 022-7200-529-5218 UTILITIES $ 7,897 $ 9,062 $ 8,960 $ 3,000 $ 9,441 $ 10,000 $ 5,500 83.33% 022-7200-529-5261 LIABILITY INSURANCE $ 344 $ 422 $ 430 $ 562 $ - $ 562 $ 668 18.86% 022-7200-529-5262 PROPERTY INSURANCE $ 49 $ 64 $ 96 $ 176 $ - $ 176 $ 234 32.95% 022-7200-529-5264 ERMA $ 75 $ 132 $ 120 $ 171 $ - $ 171 $ 165 -3.51% 022-7200-529-5265 RISK MGT/RMA ADMIN FEES $ 33 $ 36 $ 28 $ 8 $ - $ 8 $ 1 -87.50% 022-7200-529-5270 PROFESSIONAL SERVICES $ 1,330 $ 2,147 $ 924 $ 1,000 $ 1,505 $ 1,505 $ 2,000 100.00% TOTAL MAINTENANCE & OPERATIONS $ 13,941 18,057 $ 18,999 $ 11,617 $ 16,341 $ 19,922 $ 16,768 44.34% TOTAL, SENIOR CENTER - OUTREACH $ 34,385 43,593 $ 44,210 $ 41,825 $ 38,123 $ 52,174 $ 46,769 11.82% TOTAL SENIOR CENTER $ 65,937 78,699 $193,718 $ 159,824 $ 95,809 $ 130,516 $ 114,986 -28.05% TOTAL WAGES & BENEFITS $131,697 $ 116,401 $149,188 $ 167,522 $ 125,050 $ 183,556 $ 185,064 10.47% TOTAL MAINTENANCE & OPERATIONS $140,140 $ 124,050 $257,427 $ 192,329 $ 101,917 $ 139,823 $ 152,966 -20.47% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ - $ -
TOTAL TRANFERS OUT $ - $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 36,033 $ 641,860 $ 26,707 $ 36,500 $ 32,460 $ 36,500 $ 55,000 50.68% TOTAL, RECREATION FUND $308,338 $ 885,436 $433,321 $ 396,351 $ 271,162 $ 373,925 $ 393,030 -0.84% Revenues $300,108 $ 934,031 $343,230 $ 383,000 $ 55,608 $ 409,500 $ 393,500 Expenses $308,338 $ 885,436 $433,321 $ 396,351 $ 271,162 $ 373,925 $ 393,030 $ (8,230) $ 48,595 $ (90,092) $ (13,351) $(215,554) $ 35,575 $ 470

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
172
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change POOL
021-0000-433-0201 PUBLIC SWIMMING $ 12,536 $ 6,965 $ 2,689 $ 7,000 $ 4,458 $ 6,500 $ 7,000 0.00% 021-0000-433-0202 RED CROSS LESSONS $ 17,850 $ 8,150 $ 11,082 $ 5,000 $ 5,900 $ 7,000 $ 6,500 30.00% 021-0000-433-0203 LAP SWIMMING $ 4,201 $ 3,318 $ 7,494 $ 6,000 $ 2,110 $ 4,000 $ 4,000 -33.33% 021-0000-433-0204 GROUP RENTALS $ 14,140 $ 2,390 $ 16,220 $ 15,000 $ 8,620 $ 10,000 $ 15,000 0.00% 021-0000-433-0206 CONCESSION STAND SALES $ 6,312 $ 3,664 $ 2,612 $ 6,000 $ 2,443 $ 6,000 $ 6,000 0.00% 021-0000-433-0207 AQUA AEROBICS $ 4,519 $ 4,185 $ 10,233 $ 8,000 $ 3,135 $ 4,500 $ 6,000 -25.00% 021-0000-462-0100 MISCELANEOUS $ 2,167 $ 682,151 $ - $ - $ - $ - $ - 021-0000-462-0120 CARES ACT COVID 19 $ - $ - $ 1,612 $ - $ - $ - $ 53,000 021-0000-463-0201 POOL REIMB $ 56,198 $ 49,551 $ 63,282 $ 61,000 $ 19,562 $ 61,000 $ 61,000 0.00% Sub-Total $ 117,923 $ 760,373 $ 115,223 $ 108,000 $ 46,227 $ 99,000 $ 158,500 46.76% 021-0000-471-0110 FROM GENERAL FUND $ 100,000 $ 100,000 $ 100,000 $ 110,000 $ - $ 145,000 $ 120,000 9.09% TOTAL, POOL $ 217,923 $ 860,373 $ 215,223 $ 218,000 $ 46,227 $ 244,000 $ 278,500 27.75%

SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION $ 19,500 $ 11,842 $ - $ - $ 66 $ - $ 24,000 022-0000-461-0101 LUNCH CONTRIBUTIONS $ 8,970 $ 6,816 $ - $ - $ 9,315 $ 11,500 $ 10,000 022-0000-461-0105 SENIOR CENTER DONATIONS $ - $ - $ - $ - $ - $ - Sub-Total $ 28,470 $ 18,658 $ - $ - $ 9,381 $ 11,500 $ 34,000 022-0000-462-0110 SJVAP Public Benefit Grant $ - $ - $ 20,000 $ - $ - $ - $ - 022-0000-462-0120 CARES ACT COVID 19 $ - $ - $ 53,007 $ 110,000 $ - $ 99,000 $ 16,000 022-0000-471-0110 FROM GENERAL FUND $ 53,715 $ 55,000 $ 55,000 $ 55,000 $ - $ 55,000 $ 65,000 18.18% TOTAL, SENIOR CENTER $ 82,185 $ 73,658 $ 128,007 $ 165,000 $ 9,381 $ 165,500 $ 115,000 -30.30% TOTAL, RECREATION FUNDS $ 300,108 $ 934,031 $ 343,230 $ 383,000 $ 55,608 $ 409,500 $ 393,500 2.74% Revenues $ 300,108 $ 934,031 $ 343,230 $ 383,000 $ 55,608 $ 409,500 $ 393,500 2.74% Expenses $ 308,338 $ 885,436 $ 433,321 $ 396,351 $ 271,162 $ 373,925 $ 393,030 -0.84% $ (8,230) $ 48,595 $ (90,092) $ (13,351) $ (215,554) $ 35,575 $ 470

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
173
Crandell Swim Complex
Pool 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 %
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Public Swimming $ 12,536 $ 6,965 $ 2,689 $ 7,000 $ 6,500 $ 7,000 0.00% Red Cross Lessons $ 17,850 $ 8,150 $ 11,082 $ 5,000 $ 7,000 $ 6,500 30.00% Lap Swimming $ 4,201 $ 3,318 $ 7,494 $ 6,000 $ 4,000 $ 4,000 -33.33% Group Rentals $ 14,140 $ 2,390 $ 16,220 $ 15,000 $ 10,000 $ 15,000 0.00% Concession Stand Sales $ 6,312 $ 3,664 $ 2,612 $ 6,000 $ 6,000 $ 6,000 0.00% Aqua Aerobics $ 4,519 $ 4,185 $ 10,233 $ 8,000 $ 4,500 $ 6,000 -25.00% Miscelaneous $ - $ - $ - $ - $ - $ 53,000
Pool Reimb $ 56,198 $ 731,701 $ 63,282 $ 61,000 $ 61,000 $ 61,000 0.00% Transfer In From General Fund $ 100,000 $ 100,000 $ 100,000 $ 110,000 $ 145,000 $ 120,000 9.09% TOTAL REVENUES $ 215,756 $ 860,373 $ 213,611 $ 218,000 $ 244,000 $ 278,500 27.75%

EXPENDITURES
Wages and Benefits $ 83,849 $ 61,645 $ 80,140 $ 82,876 $ 88,258 $ 91,117 9.94% Maintenance and Operation $ 122,519 $ 103,232 $ 132,756 $ 117,151 $ 118,651 $ 131,927 12.61% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 36,033 $ 641,860 $ 26,707 $ 36,500 $ 36,500 $ 55,000 50.68% TOTAL EXPENDITURES $ 242,401 $ 806,738 $ 239,603 $ 236,527 $ 243,409 $ 278,044 17.55% Net Revenue/(Expenditures) $ (26,645) $ 53,635 $ (25,992) $ (18,527) $ 591 $ 456 -102.46% Changes in Fund Balance $ 2,167
Net Increase/(Decrease) in Fund Balance $ (24,478) $ 53,635 $ (25,992) $ (18,527) $ 591 $ 456 -102.46% Beginning Fund Balance July 1 $ (72,899) $ (97,377) $ (43,741) $ (69,734) $ (69,734) $ (69,143) -0.85% Ending Fund Balance June 30 $ (97,377) $ (43,741) $ (69,734) $ (88,261) $ (69,143) $ (68,687) -22.18% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This department takes care of all the functions and expenses of the City Pool. These include public swimming, Red Cross lessons, Group & Team Rentals and all the maintenance of the pool. Revenues include reimbursement through a JPA with the Kingsburg Joint Union High School.

Budget Highlights: Pool revenues remain relatively consistent with subsidy for operations from the City's General Fund. Funding is incorporated for operations as well as capital for equipment replacement. The City shares eligibile operational costs 50/50 with the High School through a JPA.
3% 3% 2%
6%
3%
3%
27%
53%

REVENUES
Public Swimming
Red Cross Lessons
Lap Swimming
Group Rentals
Concession Stand Sales
Aqua Aerobics
Pool Reimb
From General Fund
33%
47%
20%

EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay
174
Senior Center
Senior Center 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Senior Nutrition $ 19,500 $ 11,842 $ - $ - $ - $ 24,000 Lunch Contributions $ 8,970 $ 6,816 $ - $ - $ 11,500 $ 10,000 SJVAP Public Benefit Grant $ - $ - $ 20,000 $ - $ - $ - Cares Act -Covid 19 $ - $ - $ 53,007 $ 110,000 $ 99,000 $ 16,000 Transfer from General Fund $ 53,715 $ 55,000 $ 55,000 $ 55,000 $ 57,000 $ 65,000 18.18% TOTAL REVENUES $ 82,185 $ 73,658 $ 128,007 $ 165,000 $ 167,500 $ 115,000 -30.30%

EXPENDITURES
Wages and Benefits $ 47,848 $ 54,756 $ 69,047 $ 84,646 $ 95,298 $ 93,947 10.99% Maintenance and Operation $ 18,089 $ 23,942 $ 124,671 $ 75,178 $ 35,218 $ 21,039 -72.01% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 65,937 $ 78,699 $ 193,718 $ 159,824 $ 130,516 $ 114,986 -28.05% Net Revenue/(Expenditures) $ 16,247 $ (5,040) $ (65,711) $ 5,176 $ 36,984 $ 14 -99.73% Changes in Fund Balance $ 601 $ (2,874) $ (2)
Net Increase/(Decrease) in Fund Balance $ 16,848 $ (7,914) $ (65,713) $ 5,176 $ 36,984 $ 14 -99.73% Beginning Fund Balance July 1 $ (10,206) $ 6,642 $ (1,272) $ (66,985) $ (66,985) $ (30,001) -55.21% Ending Fund Balance June 30 $ 6,642 $ (1,272) $ (66,985) $ (61,809) $ (30,001) $ (29,987) -51.48% $-
$50,000
$100,000
$150,000
$200,000
$250,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Kingsburg Senior Center offers recreational, social, educational and nutritional programs to seniors 55 and older. Costs identified in this budget include staff salaries and benefits and direct costs for Nutrition and Outreach Programs.

The City receives Federal Grants to supplement the funding for these services.

Budget Highlights: There is a an increase in the Federal subsidy provided for annual lunches. Most of that is being offset by raises in wages (due to minimum wage changes) for support staff. 82%
18%

EXPENSES
Wages and Benefits
Maintenance and
Operation
24%
10%
66%

REVENUES
Senior Nutrition
Lunch Contributions
Transfer from General Fund
175
Gas Tax LTF 3 LTF 8 Measure C Measure C Measure C
Fund Fund Fund Street Maint ADA Flex Fund Total
Actual Fund Balance, June 30, 2021 304,187 72,249 1,433,921 2,326,067 Estimated Fund Balance, June 30, 2022 416,590 82,249 1,469,463 2,772,412 Revenues:

Taxes 377,673 12,837 500,759 229,014 8,015 275,352 1,403,650 Miscellaneous-SB1 298,245 - - - - - 298,245
Interest 2,000 500 21,000 1,550 - - 25,050
Transfers from Other Funds - - - - - - -
Total Revenue 677,918 13,337 521,759 230,564 8,015 275,352 1,726,945 Expenses:

Wages & Benefits 230,157 - - - - - 230,157
Departmanent Tools & Supplies 10,000 - 3,000 - - 10,000 23,000 Utilities - - - - - - -
Street Lights & Signals 10,000 - 60,000 - - 78,000 148,000 Vehicle Maintenance - - - - - 3,500 3,500
Fuels 5,000 - - - - - 5,000
Repairs & Maintenance - - - 4,000 5,000 5,000 14,000
Insurance 10,789 - - - - 10,789
Sidewalk Repair - - - - 6,650 20,000 26,650
Professional Service 26,000 - 8,000 - - 35,000 69,000
Street Striping Program - - 50,000 - - - 50,000
Audit - - - - - - -
Overhead 26,879 - 7,555 - - 10,677 45,111
Total Maintenance & Operations 318,825 - 128,555 4,000 11,650 162,177 625,207 Capital Outlay Projects: -
Downtown Parking Lots 225,000 225,000
22nd Ave (Sierra to Orange) 180,000 - 200,000 - 380,000 Federal Match (18th Ave Sidewalks) 37,474 - - - - 37,474 10th/Academy (Stroud to Kamm) - - 445,000 - - - 445,000 SB1 Project - 18th Ave. 328,245 - - - - - 328,245
Street Striping Project - - - 150,000 - 150,000
Slurry Seal - PM (Varied Locations) 150,000 150,000
Total Capital Oulay 508,245 37,474 595,000 350,000 - 225,000 1,715,719 Transfers to Other Funds - - - - -
Total Expenses 827,070 37,474 723,555 354,000 11,650 387,177 2,340,926 Net Result (149,152) (24,137) (201,796) (123,436) (3,635) (111,825) (613,981) Projected Fund Balance, June 30, 2023 267,439 58,112 1,267,667 565,214 2,158,432 Measure C Fund
City of Kingsburg
Summary of Special Revenue Funds
2022-23 Fiscal Year Budget
515,710
804,110
176
FY 18/19 FY 19/20 FY 20/21 FY 21/22 AS of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET 3/25/2022 PROJECTED PROPOSED Change

GAS TAX
102-0000-403-0601 2105 $ 66,536 $ 63,213 $ 65,634 $ 72,929 $ 43,837 $ 77,387 $ 84,416 15.75% 102-0000-403-0602 2106 $ 41,244 $ 36,256 $ 37,824 $ 40,621 $ 25,569 $ 42,568 $ 46,067 13.41% 102-0000-403-0603 2107 $ 85,505 $ 79,818 $ 88,815 $ 92,753 $ 48,681 $ 105,462 $ 115,326 24.34% 102-0000-403-0604 2107.5 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% 102-0000-403-0605 2103 $ 41,398 $ 85,447 $ 85,952 $ 99,277 $ 65,076 $ 110,953 $ 128,864 29.80% 102-0000-404-0600 TRAFFIC CONG.RELIEF SB1 $ 13,975 $ 13,931 $ - $ - $ - $ - $ - 102-0000-404-0606 ROAD MAINT & REHAB SB1 $ 223,416 $ 216,559 $ 250,985 $ 247,486 $ 131,213 $ 271,002 $ 298,245 20.51% SUB-TOTAL, TAXES $ 475,074 $ 498,224 $ 532,210 $ 556,066 $ 317,376 $ 610,372 $ 675,918 21.55% 102-0000-451-0100 MISCELLANEOUS $ - $ - $ - $ - $ - $ - $ - 102-0000-451-0101 INTEREST $ - $ - $ 2,005 $ - $ 2,000 $ 2,000 $ 2,000 102-0000-451-0102 TRANSFER FROM CALPERS UAL FUND $ - $ - $ - $ - $ - $ - $ - TOTAL, GAS TAX $ 475,074 $ 498,224 $ 534,214 $ 556,066 $ 319,376 $ 612,372 $ 677,918 21.91% LTF 3
103-0000-403-0701 ARTICLE 3 $ 8,820 $ 9,333 $ 9,947 $ 10,934 $ 10,934 $ 9,500 $ 12,837 17.40% 103-0000-451-0101 INTEREST $ 484 $ 856 $ 408 $ 500 $ - $ 500 $ 500 103-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - TOTAL, LTF 3 $ 9,304 $ 10,189 $ 10,355 $ 11,434 $ 10,934 $ 10,000 $ 13,337 LTF 8
104-0000-403-0702 ARTICLE 8 $ 374,975 $ 585,645 $ 210,053 $ 316,828 $ 331,354 $ 331,354 $ 500,759 58.05% 104-0000-423-0607 STREET GRANTS $ - $ - $ - $ - $ - $ - $ - 104-0000-451-0101 INTEREST $ 20,185 $ 18,501 $ 8,825 $ 21,000 $ - $ 21,000 $ 21,000 104-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - TOTAL, LTF 8 $ 395,160 $ 604,146 $ 218,878 $ 337,828 $ 331,354 $ 352,354 $ 521,759 54.45%

MEASURE C
105-0000-403-0801 STREET MAINTENANCE $ 163,351 $ 180,587 $ 211,906 $ 203,657 $ 177,562 $ 203,657 $ 229,014 12.45% 105-0000-403-0802 ADA COMPLIANCE $ 5,434 $ 6,049 $ 7,085 $ 7,128 $ 5,977 $ 7,128 $ 8,015 12.44% 105-0000-403-0803 FLEXIBLE FUNDING $ 195,934 $ 211,248 $ 250,925 $ 240,645 $ 208,643 $ 240,645 $ 275,352 14.42% 105-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - SUB-TOTAL, TAXES $ 364,719 $ 397,884 $ 469,916 $ 451,430 $ 392,182 $ 451,430 $ 512,381 13.50% 105-0000-451-0101 INTEREST $ 11 1,957 $ 1,557 $ - $ - $ 1,550 $ 1,550 TOTAL, MEASURE C $ 364,730 $ 399,841 $ 471,473 $ 451,430 $ 392,182 $ 452,980 $ 513,931 13.85% TOTAL TAXES $ 1,223,588 $ 1,491,086 $ 1,222,126 $ 1,335,258 $ 1,051,846 $ 1,402,656 $ 1,701,895 TOTAL MISCELLANEOUS $ - $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 20,680 $ 21,314 $ 10,789 $ 21,500 $ - $ 23,050 $ 23,050 TOTAL FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ -
$ 1,244,268 $ 1,512,401 $ 1,234,919 $ 1,356,758 $ 1,053,846 $ 1,427,706 $ 1,726,945 27.28% Revenues $ 1,244,268 $ 1,512,401 $ 1,234,919 $ 1,356,758 $ 1,053,846 $ 1,427,706 $ 1,726,945 Expenses $ 1,734,565 $ 1,051,430 $ 1,315,095 $ 1,418,309 $ 352,097 $ 980,938 $ 2,340,926 $ (490,297) $ 460,970 $ (80,176) $ (61,551) $ 701,749 $ 446,768 $ (613,981)

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
177
FY 18/19 FY 19/20 FY 20/21 FY 21/22 AS of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET 3/25/2022 PROJECTED PROPOSED Change

GAS TAX
102-9100-549-5101 SALARIES $ 126,363 $ 132,089 $ 139,586 $ 132,557 $ 103,951 $ 132,557 $ 136,944 3.31% 102-9100-549-5102 OVERTIME $ 41 $ 5,683 $ 1,720 $ 3,000 $ 4,232 $ 5,643 $ 5,000 66.67% 102-9100-549-5121 FICA $ 9,332 $ 10,170 $ 10,503 $ 10,370 $ 8,004 $ 10,572 $ 10,859 4.71% 102-9100-549-5122 PERS UAL $ - $ - $ 27,381 $ 17,326 $ 13,799 $ 17,326 $ 15,250 -11.98% 102-9100-549-5123 PERS $ 31,159 $ 36,553 $ 13,036 $ 13,061 $ 9,538 $ 13,061 $ 13,794 5.61% 102-9100-549-5125 MEDICAL $ 33,235 $ 30,788 $ 44,691 $ 35,290 $ 22,287 $ 35,290 $ 33,147 -6.07% 102-9100-549-5127 WORKERS COMP $ 10,477 $ 11,156 $ 11,541 $ 13,438 $ - $ 13,438 $ 15,049 11.99% 102-9100-549-5131 EAP $ 39 $ 29 $ 26 $ 30 $ - $ 30 $ 31 3.33% 102-9100-549-5133 LIFE INSURANCE $ 84 $ 88 $ 83 $ 83 $ 58 $ 83 $ 83 0.00% TOTAL WAGES & BENEFITS $ 210,730 $ 226,556 $ 248,566 $ 225,155 $ 161,870 $ 228,001 $ 230,157 2.22% 102-9100-549-5210 DEPT TOOLS & SUPPLIES $ - $ 4,100 $ 6,674 $ 10,000 $ 6,261 $ 10,000 $ 10,000 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS $ 10,064 $ 9,070 $ 9,426 $ 11,000 $ 7,147 $ 10,000 $ 10,000 -9.09% 102-9100-549-5224 FUELS $ - $ - $ - $ 3,500 $ 4,047 $ 4,856 $ 5,000 42.86% 102-9100-549-5261 LIABILITY INSURANCE $ 3,631 $ 2,782 $ 2,754 $ 3,929 $ - $ 3,929 $ 4,834 23.03% 102-9100-549-5262 PROPERTY INSURANCE $ 518 $ 422 $ 613 $ 1,229 $ - $ 1,229 $ 1,690 37.51% 102-9100-549-5263 VEHICLE INSURANCE $ 1,881 $ 1,989 $ 2,297 $ 3,182 $ - $ 3,182 $ 3,066 -3.65% 102-9100-549-5264 ERMA $ 793 $ 870 $ 768 $ 1,192 $ - $ 1,192 $ 1,191 -0.08% 102-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 352 $ 234 $ 181 $ 58 $ - $ 58 $ 8 -86.21% 102-9100-549-5270 PROFESSIONAL SERVICES $ 23,792 $ 22,872 $ 25,585 $ 26,000 $ 11,857 $ 26,000 $ 26,000 0.00% 102-9100-549-5501 TRANSFER OUT-OVERHEAD $ 17,500 $ 20,500 $ 24,917 $ 26,522 $ - $ 26,522 $ 26,879 1.35% TOTAL MAINT. & OPERATIONS $ 58,531 $ 62,839 $ 73,215 $ 86,612 $ 29,311 $ 86,968 $ 88,668 2.37% 102-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 242,200 $ - $ 185,000 $ - -100.00% 102-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 102-9100-549-5706 21ST AVENUE REPAIRS $ 163,846 $ - $ - $ - $ - $ - $ - 102-9100-549-5707 MARION ST (CAPE SEAL SIERRA-LEWIS $ - $ 13,282 $ 350,082 $ - $ - $ - $ - 102-9100-549-5708 TRUCK REPLACEMENT F-150 STREETS/PRK $ - $ 30,781 $ - $ - $ - $ - $ - 102-9100-549-5709 22ND AVE (SIERRA-ORANGE) $ - $ - $ - $ - $ - $ - $ 180,000 102-9100-549-5710 SB1-18TH AVE EARL TO KERN $ - $ - $ - $ - $ - $ - $ 328,245 TOTAL CAPITAL OUTLAY $ 163,846 $ 44,062 $ 350,082 $ 242,200 $ - $ 185,000 $ 508,245 109.85% TOTAL, GAS TAX $ 433,107 $ 333,457 $ 671,863 $ 553,967 $ 191,181 $ 499,969 $ 827,070 49.30% LTF 3
103-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 103-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 103-9100-549-5702 SIDEWALK INSTALLATION-18TH AVE $ - $ - $ 5,721 $ - $ - $ - $ 37,474 103-9100-549-5703 MADSEN AVE BIKE PATH (STROUD-KAMM) $ - $ - $ - $ - $ - $ - $ - 103-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL, LTF 3 $ - $ - $ 5,721 $ - $ - $ - $ 37,474
LTF 8
104-9100-549-5210 DEPT TOOLS & SUPPLIES $ 3,789 2,932 $ - $ 3,000 $ - $ 3,000 $ 3,000 0.00% 104-9100-549-5218 UTILITIES $ 1,675 - $ - $ - $ - $ - $ - 104-9100-549-5219 STREET LIGHTS & SIGNALS $ 45,000 48,497 $ 49,541 $ 40,000 $ 44,479 $ 60,000 50.00% 104-9100-549-5270 PROFESSIONAL SERVICES $ 14,735 2,156 $ - $ 8,000 $ 4,923 $ 8,000 0.00% 104-9100-549-5275 STREET STRIPING PROGRAM $ - 14,962 $ 9,470 $ 20,000 $ - $ 50,000 150.00% 104-9100-549-5501 TRANSFER OUT-OVERHEAD $ 20,500 20,500 $ 9,000 $ 8,812 $ - $ 8,812 $ 7,555 -14.26% TOTAL MAINT. & OPERATIONS $ 85,699 $ 89,047 $ 68,011 $ 79,812 $ 49,402 $ 11,812 $ 128,555 61.07% 104-9100-549-5701 CAPITAL OUTLAY $ 326,593 $ 414,259 $ 220,217 $ 461,000 $ - $ 305,000 $ - -100.00% 104-9100-549-5704 21ST AVENUE REPAIRS $ 412,214 $ - $ - $ - $ - $ - $ - 104-9100-549-5705 SIGNAGE UPDATES $ 80,827 $ 65 $ - $ - $ - $ - $ - 104-9100-549-5761 BETHEL AVE IMPROVEMENTS $ 9,805 $ - $ - $ - $ - $ - $ - 104-9100-549-5762 SLURRY SEAL PROJECTS $ - $ - $ - $ - $ - $ - $ 150,000 104-9100-549-5764 12TH AVE SIERRA TO WINTER $ - $ - $ - $ - $ - $ - $ - 104-9100-549-5765 UNION ST (10TH TO 18TH) $ - $ - $ - $ - $ - $ - $ - 104-9100-549-5766 10TH/ACADEMY(STROUD-KAMM)MILL & OVERLAY $ - $ - $ - $ - $ - $ 445,000 TOTAL CAPITAL OUTLAY $ 829,439 $ 414,324 $ 220,217 $ 461,000 $ - $ 305,000 $ 595,000 29.07% 104-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - TOTAL, LTF 8 $ 915,138 $ 503,372 $ 288,227 $ 540,812 $ 49,402 $ 316,812 $ 723,555 33.79%

MEASURE C - STREET MAINTENANCE
105-9200-549-5210 DEPT TOOLS & SUPPLIES $ - $ - $ - $ - $ - $ - $ - 105-9200-549-5229 REPAIRS & MAINTENANCE $ 4,338 $ 4,590 $ 5,024 $ 4,000 $ 2,423 $ 4,000 $ 4,000 0.00% 105-9200-549-5270 PROFESSIONAL SERVICES $ 20,900 $ - $ - $ - $ - $ - $ - 105-9200-549-5505 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 25,238 $ 4,590 $ 5,024 $ 4,000 $ 2,423 $ 4,000 $ 4,000 0.00% 105-9200-549-5701 CAPITAL OUTLAY $ - $ 800 $ 125,400 $ 150,000 $ 279 $ - $ - -100.00% 105-9200-549-5704 21ST AVENUE REPAIRS $ 180,000 $ - $ - $ - $ - $ - $ - 105-9200-549-5705 22ND AVE (SIERRA-ORANGE) $ - $ - $ - $ - $ - $ - $ 200,000 105-9200-549-5708 ALLEY IMPROVEMENTS-PEDESTRIAN $ - $ - $ 45,622 $ - $ - $ - $ - 105-9200-549-5709 ANNUAL STREET STRIPING $ - $ - $ - $ - $ - $ - $ 150,000 TOTAL CAPITAL OUTLAY $ 180,000 $ 800 $ 171,022 $ 150,000 $ 279 $ - $ 350,000 133.33% TOTAL, ST. MAINTENANCE $ 205,238 $ 5,390 $ 176,046 $ 154,000 $ 2,702 $ 4,000 $ 354,000 129.87%

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23
178
FY 18/19 FY 19/20 FY 20/21 FY 21/22 AS of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET 3/25/2022 PROJECTED PROPOSED Change

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23

MEASURE C - ADA COMPLIANCE
105-9300-549-5210 DEPT TOOLS & SUPPLIES $ - $ - $ - $ - $ - $ - $ - 105-9300-549-5229 REPAIRS & MAINTENANCE $ - $ - $ - $ - $ - $ - $ 5,000 0.00% 105-9300-549-5230 SIDEWALK REPAIR $ 5,000 $ 5,000 $ 3,800 $ 4,000 $ - $ 6,650 66.25% 105-9300-549-5501 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL, ADA COMPLIANCE $ 5,000 $ 5,000 $ 3,800 $ 4,000 $ - $ - $ 11,650 191.25%

MEASURE C - FLEXIBLE FUNDING
105-9400-549-5210 DEPT TOOLS & SUPPLIES $ 36,666 $ 11,089 $ 6,155 $ 10,000 $ 7,397 $ 10,000 $ 10,000 0.00% 105-9400-549-5219 STREET LIGHTS & SIGNALS $ 86,315 $ 75,814 $ 77,988 $ 78,000 $ 53,288 $ 74,000 $ 78,000 0.00% 105-9400-549-5222 VEHICLE MAINTENANCE $ 3,861 $ 2,313 $ 8,979 $ 3,500 $ - $ 3,500 $ 3,500 0.00% 105-9400-549-5224 FUELS $ - $ - $ - $ 2,500 $ - $ - $ - 105-9400-549-5229 REPAIRS & MAINTENANCE $ 2,012 $ 3,180 $ - $ 5,000 $ 299 $ 5,000 $ 5,000 0.00% 105-9400-549-5230 SIDEWALK REPAIR $ 14,801 $ 19,027 $ 9,619 $ 20,000 $ 11,700 $ 20,000 $ 20,000 0.00% 105-9400-549-5270 PROFESSIONAL SERVICES $ 11,927 $ 44,448 $ 36,475 $ 35,000 $ 35,000 $ 35,000 $ 35,000 0.00% 105-9400-549-5501 TRANSFER OUT-OVERHEAD $ 20,500 $ 20,500 $ 11,090 $ 11,530 $ - $ 11,530 $ 10,677 -7.40% TOTAL, MAINT. & OPERATIONS $ 176,082 $ 176,371 $ 150,307 $ 165,530 $ 107,684 $ 159,030 $ 162,177 -2.03% 105-9400-549-5765 CURB RAMP INSTALLATION ADA $ - $ 27,840 $ - $ - $ - $ - $ - 105-9400-549-5766 EXAMINE OPTIONS-DOWNTOWN PARKING $ - $ - $ - $ - $ - $ - $ 225,000 105-9400-549-5767 GOLDEN STATE BLVD $ - $ - $ 19,130 $ - $ 1,128 $ 1,128 $ - TOTAL CAPITAL OUTLAY $ - $ 27,840 $ 19,130 $ - $ 1,128 $ 1,128 $ 225,000 TOTAL , FLEXIBLE $ 176,082 $ 204,211 $ 169,437 $ 165,530 $ 108,811 $ 160,158 $ 387,177 133.90% TOTAL, MEASURE C $ 386,320 $ 214,602 $ 349,283 $ 323,530 $ 111,513 $ 163,030 $ 752,827 132.69% TOTAL WAGES & BENEFITS $ 210,730 $ 226,556 $ 248,566 $ 225,155 $ 161,870 $ 228,001 $ 230,157 2.22% TOTAL MAINT. & OPERATIONS $ 350,550 $ 296,847 $ 264,349 $ 301,902 $ 188,820 $ 261,810 $ 357,494 18.41% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 1,173,285 $ 487,027 $ 766,173 $ 853,200 $ 1,407 $ 491,128 $ 1,715,719 101.09% TOTAL TRANSFERS OUT $ - $ 41,000 $ 36,007 $ 38,052 $ - $ - $ 37,556 -1.30% TOTAL, SPECIAL REVENUE FUNDS $ 1,734,565 $ 1,051,430 $ 1,315,095 $ 1,418,309 $ 352,097 $ 980,938 $ 2,340,926 65.05% Revenues $ 1,244,268 $ 1,512,401 $ 1,234,919 $ 1,356,758 $ 1,053,846 $ 1,427,706 $ 1,726,945 27.28% Expenses $ 1,734,565 $ 1,051,430 $ 1,315,095 $ 1,418,309 $ 352,097 $ 980,938 $ 2,340,926 65.05% $ (490,297) $ 460,970 $ (80,176) $ (61,551) $ 701,749 $ 446,768 $ (613,981) 897.51% 179

GAS TAX FUND
Gas Tax FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Gas Tax Section-2105 $ 66,536 $ 63,213 $ 65,634 $ 72,929 $ 77,387 $ 84,416 15.75% Gas Tax Section- 2106 $ 41,244 $ 36,256 $ 37,824 $ 40,621 $ 42,568 $ 46,067 13.41% Gas Tax Section-2107 $ 85,505 $ 79,818 $ 88,815 $ 92,753 $ 105,462 $ 115,326 24.34% Gas Tax Section- 2107.5 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% Gas Tax Section-2103 $ 41,398 $ 85,447 $ 85,952 $ 99,277 $ 110,953 $ 128,864 29.80% Traffic Cong. Relief SB1 $ 13,975 $ 13,931 $ - $ - $ - $ - Road Maint and Rehab SB1 $ 223,416 $ 216,559 $ 250,985 $ 247,486 $ 271,002 $ 298,245 20.51% Miscellaneous $ - $ - $ - $ - $ - $ -
Interest $ - $ - $ 2,005 $ - $ 2,000 $ 2,000
TOTAL REVENUES $ 475,074 $ 498,224 $ 534,214 $ 556,066 $ 612,372 $ 677,918 21.91%

EXPENDITURES
Wages and Benefits $ 210,730 $ 226,556 $ 248,566 $ 225,155 $ 228,001 $ 230,157 2.22% Maintenance and Operation $ 58,531 $ 62,839 $ 73,215 $ 86,612 $ 86,968 $ 88,668 2.37% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 163,846 $ 44,062 $ 350,082 $ 242,200 $ 185,000 $ 508,245 109.85% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 433,107 $ 333,457 $ 671,863 $ 553,967 $ 499,969 $ 827,070 49.30% Net Revenue/(Expenditures) $ 41,967 $ 164,767 $ (137,649) $ 2,099 $ 112,403 $ (149,152) -7206.22% Other Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ 41,967 $ 164,766 $ (137,649) $ 2,099 $ 112,403 $ (149,152) -7206.22% Beginning Fund Balance July 1 $ 235,103 $ 277,070 $ 441,836 $ 304,187 $ 304,187 $ 416,590 36.95% Adjustment to Fund Balance $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 277,070 $ 441,836 $ 304,187 $ 306,286 $ 416,590 $ 267,438 -12.68% Description: Cities and Counties receive Highway User Tax revenue under separate formulas for the allocation of funds to support engineering, administration and general maintenance to local roads. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Budget Highlights: Gas Tax revenues are influenced heavily by current gas sales and the State of California's apportionment of funding to localities. SB1, passed in 2017 sends additional funds to localities for road improvement. These revenues are funded through increased fees in several areas related to transportation. 72%
28%
Gas Tax Expenses
Wages and Benefits
Maintenance and
Operation
22%
12%
31% 1%
34%
0% Gas Tax Revenues
Gas Tax Section-2105
Gas Tax Section- 2106
Gas Tax Section-2107
Gas Tax Section- 2107.5
Gas Tax Section-2103
Miscellaneous
180
LOCAL TRANSPORTATION FUND ARTICLE 3
LTF Article 3 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Article 3 $ 8,820 $ 9,333 $ 9,947 $ 10,934 $ 9,500 $ 12,837 17.40% Interest $ 484 $ 856 $ 408 $ 500 $ 500 $ 500
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 9,304 $ 10,189 $ 10,355 $ 11,434 $ 10,000 $ 13,337 16.64%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 37,474
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 37,474
Net Revenue/(Expenditures) $ 9,304 $ 10,189 $ 10,355 $ 11,434 $ 10,000 $ (24,137) -311.10% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 9,304 $ 10,189 $ 10,355 $ 11,434 $ 10,000 $ (24,137) -311.10% Beginning Fund Balance July 1 $ 42,401 $ 51,705 $ 61,894 $ 72,249 $ 72,249 $ 82,249 13.84% Ending Fund Balance June 30 $ 51,705 $ 61,894 $ 72,249 $ 83,683 $ 82,249 $ 58,112 -30.56% $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administered and disbursed by the Council of Fresno County Governments (COG). This program is commonly referred to as LTF Article 3 because of its identifying section in the State Public Utilities Code. Article 3 funds are restricted to pedestrian bicycle and sidewalk use.

Budget Highlights: LTF3 is used often for local match of federal projects when necessary. Often, this fund is banded with other projects to address several locations under one contract. 100%

EXPENSES
Capital Outlay
95%
5%

REVENUES
Article 3
Interest
181
LOCAL TRANSPORTATION ARTICLE 8
LTF Article 8 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Article 8 $ 374,975 $ 585,645 $ 210,053 $ 316,828 $ 331,354 $ 500,759 58.05% Interest $ 20,185 $ 18,501 $ 8,825 $ 21,000 $ 21,000 $ 21,000 From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 395,160 $ 604,146 $ 218,878 $ 337,828 $ 352,354 $ 521,759 54.45%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 85,699 $ 89,047 $ 68,011 $ 79,812 $ 11,812 $ 128,555 61.07% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 829,439 $ 414,324 $ 220,217 $ 461,000 $ 305,000 $ 595,000 29.07% Transfers to Other Funds $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 915,138 $ 503,372 $ 288,227 $ 540,812 $ 316,812 $ 723,555 33.79% Net Revenue/(Expenditures) $ (519,978) $ 100,775 $ (69,350) $ (202,984) $ 35,542 $ (201,796) -0.59% Changes in Fund Balance $ - $ 61,894
Net Increase/(Decrease) in Fund Balance $ (519,978) $ 162,669 $ (69,350) $ (202,984) $ 35,542 $ (201,796) -0.59% Beginning Fund Balance July 1 $ 1,860,580 $ 1,340,602 $ 1,503,271 $ 1,433,921 $ 1,433,921 $ 1,469,463 2.48% Ending Fund Balance June 30 $ 1,340,602 $ 1,503,271 $ 1,433,921 $ 1,230,937 $ 1,469,463 $ 1,267,667 2.98% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administrated and disbursed by the Council of Fresno County Governments. This program is commonly referred to as LTF Article 8 because of its identifying section in the State Public Utilities Code. This fund is dedicated to the safety, maintenance and improvement of streets and alleys throughout the community.

Budget Highlights: The LTF8 fund includes a number of important infrastructure projects in FY22. Over $400,000 will be spent in the coming year for local road improvement work. This includes preventative maintenance and reconstruction projects. 18%
82%

EXPENSES
Maintenance and Operation
Capital Outlay
96%
REVENUES 0%4%
Article 8
Interest
From Other Funds
182

MEASURE C FUND
Measure C FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Measure C Taxes-Street Maintenance $ 163,351 $ 180,587 $ 211,906 $ 203,657 $ 203,657 $ 229,014 12.45% Measure C Taxes-ADA $ 5,434 $ 6,049 $ 7,085 $ 7,128 $ 7,128 $ 8,015 12.44% Measure C Taxes-Flexible Funding $ 195,934 $ 211,248 $ 250,925 $ 240,645 $ 240,645 $ 275,352 14.42% Interest $ 11 $ 1,957 $ 1,557 $ - $ - $ 1,550
Transfers In $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 364,730 $ 399,841 $ 471,473 $ 451,430 $ 451,430 $ 513,931 13.85%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 206,320 $ 185,962 $ 159,130 $ 173,530 $ 163,030 $ 177,827 2.48% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 180,000 $ 28,640 $ 190,152 $ 150,000 $ - $ 575,000 283.33% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 386,320 $ 214,602 $ 349,283 $ 323,530 $ 163,030 $ 752,827 132.69% Net Revenue/(Expenditures) $ (21,590) $ 185,240 $ 122,190 $ 127,900 $ 288,400 $ (238,896) -286.78% Changes in Fund Balance $ (2) $ 1 $ 1
Net Increase/(Decrease) in Fund Balance $ (21,592) $ 185,241 $ 122,192 $ 127,900 $ 288,400 $ (238,896) -286.78% Beginning Fund Balance July 1 $ 229,868 $ 208,278 $ 393,519 $ 515,710 $ 515,710 $ 804,110 55.92% Ending Fund Balance June 30 $ 208,276 $ 393,519 $ 515,710 $ 643,610 $ 804,110 $ 565,214 -12.18% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its revenue from a 1/2% sales tax increase approved by Fresno County voters in November, 1986.

Funds are used for rehabilitation of existing streets, curb, gutter, sidewalk and drainage systems. The Measure C Tax was extended by voter approval through 2026.

Budget Highlights: Measure C funds are used on a number of projects related to local roads and sidewalks. For FY22, regular maintenance items and a larger crack sealing project is budgeted.
24%
76%
Expenses
Maintenance and Operation
Capital Outlay 45%
1%
54%
Revenues
Measure C Taxes-Street Maintenance
Measure C Taxes-ADA
Measure C Taxes-Flexible Funding
183
Measure E Measure E
Police Fire Total
Actual Fund Balance, June 30, 2021 1,364,943
Estimated Fund Balance, June 30, 2022 1,639,803
Revenues:

Measure E (1% Voter Approved Tax) 2,685,354
Transfers from Other Funds -
Fire Marshal Services -
Total Revenue 2,685,354
Expenses:

Wages & Benefits 1,431,115 716,093 2,147,209
Departmanent Tools & Supplies 26,400 35,000 61,400
Communications 20,222 - 20,222
Vehicle Maintenance 9,500 - 9,500
Fuels 42,000 24,000 66,000
Repairs & Maintenance 2,000 - 2,000
Insurance 33,540 20,699 54,239
Professional Services 20,000 50,000 70,000
Training & Education 23,000 12,000 35,000
Total Maintenance & Operations 1,607,777 857,792 2,465,570 Capital Outlay Projects:

Capital Outlay-Engine - 160,000 160,000
Police Patrol Cars 320,000 - 320,000
Police Department Remodel 350,000 - 350,000
Emergency Operations Plan 30,000 30,000 60,000
Body Worn Camaras 80,000 80,000
Radios/Communications 125,000 40,000 165,000
SCBA Refilling Station - - -
Protective Clothing - 45,000 45,000
Ice Machine - 10,000 10,000
Admin Vehicle - 80,000 80,000
Fire Hose - 45,000 45,000
Roof/Floor Improvement - 61,000 61,000
Hiring Software - 3,000 3,000
Total Capital Oulay 905,000 474,000 1,379,000
Transfers to Other Funds - - -
Total Expenses 2,512,777 1,331,792 3,844,570
Net Result (1,159,216)
Projected Fund Balance, June 30, 2023 $480,587 480,587
Measure E Fund
City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2022-23 Fiscal Year Budget
$1,364,943
$1,639,803
$2,685,354
$0
$2,685,354
($1,159,216)
$0
184
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change

MEASURE E POLICE
106-3400-549-5101 SALARIES $ 122,938 $ 172,478 $ 182,935 $ 636,919 $ 298,690 $ 398,253 $ 887,562 39.35% 106-3400-549-5102 OVERTIME $ 13,589 $ 18,005 $ 25,192 $ 40,000 $ 14,595 $ 19,461 $ 50,000 25.00% 106-3400-549-5106 SPECIAL PROJECT OT $ - $ 20,496 $ 2,324 $ 50,000 $ 5,574 $ 7,433 $ 50,000 0.00% 106-3400-549-5121 FICA $ 7,371 $ 14,488 $ 16,073 $ 55,609 $ 24,056 $ 31,955 $ 75,548 35.86% 106-3400-549-5122 PERS-UAL $ - $ 1,946 $ 100,404 $ - $ 100,404 $ 98,839 -1.56% 106-3400-549-5123 PERS-PAYROLL $ 12,992 $ 21,988 $ 21,914 $ 90,164 $ 34,240 $ 45,653 $ 132,378 46.82% 106-3400-549-5125 MEDICAL $ 5,083 $ 8,544 $ 7,038 $ 41,480 $ 22,979 $ 30,638 $ 99,794 140.58% 106-3400-549-5127 WORKERS COMP $ 11,150 $ 17,058 $ 18,573 $ 56,503 $ - $ 56,503 $ 24,217 -57.14% 106-3400-549-5129 UNIFORM ALLOWANCE $ 2,000 $ 2,313 $ 3,614 $ 8,200 $ 2,882 $ 2,882 $ 12,200 48.78% 106-3400-549-5131 EAP $ 35 $ 34 $ 25 $ 132 $ - $ 132 $ 121 -8.33% 106-3400-549-5133 LIFE INSURANCE $ 75 $ 114 $ 99 $ 324 $ 155 $ 207 $ 456 40.74% TOTAL WAGES & BENEFITS $ 175,233 $ 275,518 $ 279,733 $ 1,079,735 $ 403,171 $ 693,520 $ 1,431,115 32.54% 106-3400-549-5201 OFFICE SUPPLIES $ - $ - $ - $ 4,500 $ 747 $ 6,500 $ 7,200 60.00% 106-3400-549-5208 SAFETY EQUIPMENT $ 7,393 $ 2,137 $ 12,303 $ 8,000 $ 7,468 $ 8,000 $ 12,000 50.00% 106-3400-549-5209 SCREENING PERSONNEL $ - $ - $ 6,317 $ 20,000 $ 7,024 $ 16,000 $ 20,000 0.00% 106-3400-549-5210 DEPT TOOLS $ - $ 1,077 $ 1,290 $ 4,500 $ 787 $ 4,500 $ 7,200 60.00% 106-3400-549-5216 COMMUNICATIONS $ - $ - $ 492 $ 8,300 $ 2,594 $ 8,300 $ 20,222 143.64% 106-3400-549-5222 VEHICLE MAINTENANCE $ 6,159 $ 4,116 $ 1,880 $ 7,000 $ 1,067 $ 7,000 $ 9,500 35.71% 106-3400-549-5224 FUELS $ 6,769 $ 6,995 $ 7,090 $ 30,000 $ 10,729 $ 30,000 $ 42,000 40.00% 106-3400-549-5226 EQUIPMENT MAINTENANCE $ - $ - $ - $ 2,000 $ - $ 2,000 $ 2,000 0.00% 106-3400-549-5261 LIABILITY INSURANCE $ 3,265 $ 4,789 $ 2,668 $ 17,478 $ - $ 17,478 $ 19,076 9.14% 106-3400-549-5262 PROPERTY INSURANCE $ 466 $ 726 $ 593 $ 5,466 $ - $ 5,466 $ 6,668 21.99% 106-3400-549-5263 VEHICLE INSURANCE $ 744 $ 2,716 $ 2,297 $ 8,485 $ - $ 8,485 $ 3,066 -63.87% 106-3400-549-5264 ERMA $ 713 $ 1,497 $ 744 $ 5,303 $ - $ 5,303 $ 4,699 -11.39% 106-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 317 $ 404 $ 175 $ 257 $ - $ 257 $ 31 -87.94% 106-3400-549-5296 TRAINING & EDUCATION $ - $ 6,987 $ 7,365 $ 14,500 $ 2,046 $ 5,000 $ 23,000 58.62% TOTAL MAINT. & OPERATIONS $ 25,826 $ 31,444 $ 43,214 $ 135,789 $ 32,461 $ 117,789 $ 176,662 30.10% 106-3400-549-5701 CAPITAL OUTLAY $ 3,677 $ 152,860 $ 76,318 $ 200,000 $ 73,531 $ 180,000 $ - -100.00% 106-3400-549-5713 PD REMODEL $ - $ - $ - $ - $ - $ - $ 350,000 106-3400-549-5714 EMERGENCY OPERATIONS PLAN $ - $ - $ - $ - $ - $ - $ 30,000 106-3400-549-5715 POLICE PATROL CARS $ - $ 369,791 $ 240,719 $ 180,000 $ 5,451 $ 5,451 $ 320,000 77.78% 106-3400-549-5716 DUAL BAND RADIO UPGRADES $ - $ - $ - $ - $ - $ - $ 125,000 106-3400-549-5717 BODY WORN CAMARAS $ - $ - $ - $ - $ - $ - $ 80,000 106-3400-549-5753 COMPUTERS-MONITORS/TABLETS $ - $ 68,197 $ - $ 15,000 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 3,677 590,848 $ 317,037 $ 395,000 $ 78,982 $ 185,451 $ 905,000 129.11% 106-3400-549-5505 DEBT SERVICE TO GF $ - $ - $ - $ - $ - $ - $ - TOTAL, POLICE EXP $ 204,736 $ 897,809 $ 639,983 $ 1,610,524 $ 514,614 $ 996,760 $ 2,512,777 56.02%

MEASURE E FIRE
106-6200-549-5101 SALARIES $ 60,200 $ 212,845 $ 249,557 $ 320,113 $ 229,508 $ 306,011 $ 378,340 18.19% 106-6200-549-5102 OVERTIME $ 4,847 $ 16,329 $ 90,284 $ 24,000 $ 45,256 $ 60,342 $ 40,000 66.67% 106-6200-549-5106 PARTTIME RESERVES $ - $ 39,350 $ 99,920 $ 40,000 $ 46,561 $ 62,082 $ 50,000 25.00% 106-6200-549-5121 FICA $ 4,845 $ 19,410 $ 29,335 $ 29,385 $ 21,061 $ 32,775 $ 35,828 21.93% 106-6200-549-5122 PERS-UAL $ - $ - $ 38,039 $ 41,822 $ 33,576 $ 41,822 $ 42,132 0.74% 106-6200-549-5123 PERS-PAYROLL $ 7,384 $ 49,295 $ 37,153 $ 46,395 $ 27,323 $ 36,431 $ 66,118 42.51% 106-6200-549-5125 MEDICAL $ 9,027 $ 31,631 $ 53,350 $ 48,381 $ 41,983 $ 55,978 $ 47,463 -1.90% 106-6200-549-5127 WORKERS COMP $ 8,811 $ 27,633 $ 29,119 $ 33,904 $ - $ 33,904 $ 37,968 11.99% 106-6200-549-5129 UNIFORM ALLOWANCE $ 5,053 $ 10,350 $ 13,124 $ 8,000 $ 2,500 $ 8,000 $ 18,000 125.00% 106-6200-549-5131 EAP $ 30 $ 85 $ 44 $ 62 $ - $ 62 $ 70 12.90% 106-6200-549-5133 LIFE INSURANCE $ 66 $ 111 $ 132 $ 180 $ 97 $ 180 $ 174 -3.33% TOTAL WAGES & BENEFITS $ 100,264 $ 407,038 $ 640,057 $ 592,242 $ 447,866 $ 637,586 $ 716,093 20.91% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ - $ 18,475 $ 29,042 $ 30,000 $ 19,139 $ 30,000 $ 35,000 16.67% 106-6200-549-5224 FUELS $ - $ - $ 20,575 $ 24,000 $ 597 $ 24,000 $ 24,000 0.00% 106-6200-549-5261 LIABILITY INSURANCE $ 2,868 $ 8,192 $ 4,693 $ 8,188 $ - $ 8,188 $ 11,038 34.81% 106-6200-549-5262 PROPERTY INSURANCE $ 409 $ 1,242 $ 1,044 $ 2,561 $ - $ 2,561 $ 3,858 50.64% 106-6200-549-5263 VEHICLE INSURANCE $ 265 $ 2,309 $ 2,297 $ 3,182 $ - $ 3,182 $ 3,066 -3.65% 106-6200-549-5264 ERMA $ 626 $ 2,561 $ 1,308 $ 2,484 $ - $ 2,484 $ 2,719 9.46% 106-6200-549-5265 RISK MGT/RMA ADMIN FEES $ 278 $ 690 $ 308 $ 120 $ - $ 120 $ 18 -85.00% 106-6200-549-5270 PROFESSIONAL SERVICES $ 1,200 $ 19,068 $ 36,858 $ 38,000 $ 24,007 $ 38,000 $ 50,000 31.58% 106-6200-549-5296 TRAINING & EDUCATION $ 1,885 $ 5,294 $ 10,408 $ 9,000 $ 7,647 $ 9,000 $ 12,000 33.33% TOTAL MAINT. & OPERATIONS $ 7,532 $ 57,831 $ 106,532 $ 117,535 $ 51,390 $ 117,535 $ 141,699 20.56% 106-6200-549-5701 CAPITAL OUTLAY $ 591,320 $ 112,673 $ 117,547 $ 183,000 $ 110,308 $ 293,000 $ 160,000 -12.57% 106-6200-549-5710 RADIOS/COMMUNICATIONS $ - $ 31,559 $ 17,179 $ 35,000 $ 12,971 $ 35,000 $ 40,000 14.29% 106-6200-549-5711 SCBA REFILLING STATION $ - $ 14,397 $ 20,395 $ - $ - $ - $ - 106-6200-549-5712 PROTECTIVE CLOTHING $ 8,126 $ 16,038 $ 15,694 $ 40,000 $ 40,611 $ 40,611 $ 45,000 12.50% 106-6200-549-5713 ICE MACHINE $ - $ - $ - $ - $ - $ - $ 10,000 106-6200-549-5714 EMERGENCY OPERATIONS PLAN $ - $ - $ - $ - $ - $ - $ 30,000 106-6200-549-5715 ADMIN VEHICLE $ - $ - $ - $ - $ - $ - $ 80,000 106-6200-549-5716 FIRE HOSE $ - $ - $ - $ - $ - $ - $ 45,000 106-6200-549-5717 ROOF AND FLOOR IMPROVEMENT $ - $ - $ - $ - $ - $ - $ 61,000 106-6200-549-5718 HIRING SOFTWARE $ - $ - $ - $ - $ - $ - $ 3,000 $ 599,445 $ 174,668 $ 170,815 $ 258,000 $ 163,891 $ 368,611 $ 474,000 83.72% 106-6200-549-5505 TRANSFER TO FIRE ENTERPRISE FUND $ - $ - $ - $ - $ 200,000 $ - TOTAL, FIRE/EMS EXP $ 707,241 $ 639,537 $ 917,404 $ 967,777 $ 663,147 $ 1,323,732 $ 1,331,792 37.61% TOTAL, MEASURE E EXPENSES $ 911,977 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 1,177,761 $ 2,320,492 $ 3,844,570 49.11% Revenues $ 1,144,067 $ 1,905,404 $ 2,316,397 $ 2,150,100 $ 1,457,598 $ 2,605,634 $ 2,685,354 24.89% Expenses $ 911,977 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 1,177,761 $ 2,320,492 $ 3,844,570 49.11% $ 232,090 $ 368,058 $ 759,010 $ (428,201) $ 279,837 $ 285,142 $ (1,159,216) 170.72%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23
185
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change

MEASURE E - REVENUES
106-0000-404-0400 MEASURE E TAX $ 1,144,067 $ 1,899,962 $ 2,313,063 $ 2,144,000 $ 1,452,316 $ 2,594,251 $ 2,679,354 24.97% 106-0000-451-0101 INTEREST $ - $ 5,442 $ 3,334 $ 6,100 $ - $ 6,100 $ 6,000 -1.64% 106-0000-462-0100 MISCELLANEOUS $ - $ - $ - $ - $ 5,283 $ 5,283 $ - 106-0000-404-0401 TRANSFER TO MEASURE E $ - $ - $ - $ - $ - $ - 106-0000-404-0402 FIRE MARSHAL SERVICES $ - $ - $ - $ - $ - $ - TOTAL MEASURE E REVENUE $ 1,144,067 1,905,404.18 $ 2,316,397 $ 2,150,100 $ 1,457,598 $ 2,605,634 $ 2,685,354 24.89% Revenues $ 1,144,067 $ 1,905,404 $ 2,316,397 $ 2,150,100 $ 1,457,598 $ 2,605,634 $ 2,685,354 24.89% Expenses $ 911,977 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 1,177,761 $ 2,320,492 $ 3,844,570 49.11% $ 232,090 $ 368,058 $ 759,010 $ (428,201) $ 279,837 $ 285,142 $ (1,159,216) 170.72%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
186

MEASURE E PUBLIC SAFETY TAX
Measure E 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
1% Voter Approved Tax $ 1,144,067 $ 1,899,962 $ 2,313,063 $ 2,144,000 $ 2,594,251 $ 2,679,354 24.97% Interest $ - $ 5,442 $ 3,334 $ 6,100 $ 6,100 $ 6,000
From Other Funds $ - $ - $ - $ - $ - $ -
From Fire Marshal Services $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,144,067 $ 1,905,404 $ 2,316,397 $ 2,150,100 $ 2,600,351 $ 2,685,354 24.89%

POLICE EXPENDITURES
Wages and Benefits $ 175,233 $ 275,518 $ 279,733 $ 1,079,735 $ 693,520 $ 1,431,115 32.54% Maintenance and Operation $ 25,826 $ 24,457 $ 35,849 $ 121,289 $ 117,789 $ 153,662 26.69% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 3,677 $ 590,848 $ 317,037 $ 395,000 $ 185,451 $ 905,000 129.11% Training $ - $ 6,987 $ 7,365 $ 14,500 $ 5,000 $ 23,000 58.62% Total Police Total Police $ 204,735 $ 897,809 $ 639,983 $ 1,610,524 $ 1,001,760 $ 2,512,777 56.02%

FIRE/EMS EXPENDITURES
Wages and Benefits $ 100,264 $ 407,038 $ 640,057 $ 592,242 $ 637,586 $ 716,093 20.91% Maintenance and Operation $ 5,647 $ 52,537 $ 96,124 $ 108,535 $ 108,535 $ 129,699 19.50% Debt Service $ - $ - $ - $ - $ 200,000 $ -
Capital Outlay $ 599,445 $ 174,668 $ 170,815 $ 258,000 $ 368,611 $ 474,000 83.72% Training $ 1,885 $ 5,294 $ 10,408 $ 9,000 $ 9,000 $ 12,000 33.33% Total Fire/EMS $ 707,241 $ 639,537 $ 917,404 $ 967,777 $ 1,323,732 $ 1,331,792 37.61% TOTAL EXPENDITURES $ 911,976 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 2,325,492 $ 3,844,570 49.11% Net Revenue/(Expenditures) $ 232,091 $ 368,058 $ 759,010 $ (428,201) $ 274,859 $ (1,159,216) 170.72% Changes in Fund Balance $ 590 $ 4,800 $ 395 $ -
Net Increase/(Decrease) in Fund Balance $ 232,681 $ 372,858 $ 759,405 $ (428,201) $ 274,859 $ (1,159,216) 170.72% Beginning Fund Balance July 1 $ - $ 232,681 $ 605,539 $ 1,364,943 $ 1,364,943 $ 1,639,803 20.14% Ending Fund Balance June 30 $ 232,681 $ 605,539 $ 1,364,943 $ 936,743 $ 1,639,803 $ 480,587 -48.70% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Kingsburg voters approved a 1% sales and use tax on June 5, 2018. Revenues can only be used for the purpose of public safety activities (police, fire/EMS).

Budget Highlights: Revenues are based upon forecasts provided by the City's third party sales tax consultant.

NOTE: The charts below reflect 2022-2023 proposals.
56%
8%
36%

EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay 100%

REVENUES
1% Voter Approved Tax
187
Solid Ambulance
Water Waste /Fire
Fund Fund Fund Total
Actual Fund Balance, June 30, 2021 10,829,098 (741,699) 152,893 10,240,291 Estimated Beginning Fund Balance, June 30, 2022 10,762,777 (607,686) (57,603) 10,097,487 Revenues: Charges for Service 2,384,000 1,966,500 3,200,965 7,551,465 Meter Project 110 - - 110
Penalty Charges 64,000 43,500 - 107,500
Interest 20,000 - 3,500 23,500
Grants - - 2,148,577 2,148,577
Miscellaneous - - 414,000 414,000
Water Meter Sales - - - -
Donations - - - -
Transfers in from Other Funds - - 586,692 586,692
Total Revenue 2,468,110 2,010,000 6,353,734 10,831,844
Expenses: Wages and Benefits 671,288 245,854 2,003,816 2,920,957 Office Supplies 31,000 35,000 29,500 95,500
Department Tools and Supplies 14,000 3,000 89,500 106,500 Utilities/Communications 347,000 4,200 71,000 422,200
Fuel/Veh Maint 18,500 - 115,500 134,000
Water System Maintenance 110,000 - - 110,000
Office & Equipment Maintenance - - 25,500 25,500
System/Computer Maintenance - - - -
Write offs/Write downs - - 2,130,829 2,130,829
Insurance 54,735 48,903 141,555 245,193
Professional Services 145,000 18,000 118,000 281,000
Professional Services - Refuse - 1,902,500 - 1,902,500
SGMA Fees 362,541 - 362,541
Groundwater Recharge - - - -
Franchise Fees - 90,000 - 90,000
Conf/Mtgs/Travel/Train-Ed/Dues 8,000 38,500 46,500
Memberships/Dues - 12,000 12,000
Audit 30,000 16,163 - 46,163
IGT Expense - - 670,810 670,810
Depreciation 470,357 1,733 253,756 725,846
Safety Equipment/Fire Prevention - - 12,000 12,000
Reserve Uniform - - 12,500 12,500
Transfer Out-Overhead 180,078 - - 180,078
Total Maintenance & Operations 1,771,211 2,119,499 3,720,950 7,611,660 Debt Service 59,374 - 56,388 115,761
Parking Lot TCP# 12 86,000 86,000
Water Meters 14,000 - - 14,000
SCADA System Upgrade - - - -
Computer Replacements 2,000 - 22,000 24,000
Commercial Water Meters - - - -
Water conservation 42,000 - - 42,000
System Maintenance 60,000 - - 60,000
Update IT-Network Switches - - - -
Explore Office Space - - -
Chlorination Equipment - - -
Well #12 Pipelines - - -
Well #13 Treatment Facility - - -
Well #12 Treatment Facility - - -
FD Chief's Vehicle Replacement - - - -
Power Saws - - - -
Update Furniture at Station (#1/#2) - - - -
Total Capital Outlay 204,000 - 22,000 226,000
Total Transfers Out 2,200,000 - - 2,200,000
Total Expenses 4,905,873 2,365,352 5,803,153 13,074,378 Net Result (2,437,763) (355,352) 550,581 (2,242,535)
Projected Ending Fund Balance, June 30, 2023 8,325,014 (963,038) 492,978 8,580,798

CITY OF KINGSBURG
Summary of Enterprise Funds
2022/23 Fiscal Year Budget
188
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES $ 358,549 $ 388,668 $ 397,691 $ 364,204 $ 327,515 $ 366,199 $ 404,213 10.99% 318-5100-549-5102 OVERTIME $ 3,029 $ 11,485 $ 13,497 $ 5,000 $ 15,822 $ 21,096 $ 18,000 260.00% 318-5100-549-5104 PARTTIME $ - $ 1,275 $ - $ - $ - $ - $ 2,699 0.00% 318-5100-549-5121 FICA $ 27,068 $ 29,995 $ 30,935 $ 28,244 $ 25,411 $ 29,628 $ 32,506 15.09% 318-5100-549-5122 PERS-UAL $ - $ - $ 50,898 $ 47,964 $ 38,201 $ 47,964 $ 51,748 7.89% 318-5100-549-5123 PERS-PAYROLL $ 59,528 $ (147,868) $ 32,999 $ 30,922 $ 24,501 $ 30,922 $ 36,327 17.48% 318-5100-549-5125 MEDICAL $ 66,212 $ 74,641 $ 107,304 $ 81,437 $ 64,019 $ 81,437 $ 101,602 24.76% 318-5100-549-5127 WORKERS COMP $ 16,256 $ 17,279 $ 18,207 $ 21,198 $ - $ 21,198 $ 23,740 11.99% 318-5100-549-5131 EAP $ 195 $ 212 $ 182 $ 199 $ - $ 199 $ 216 8.54% 318-5100-549-5133 LIFE INSURANCE $ 422 $ 277 $ 255 $ 237 $ 190 $ 237 $ 237 0.00% TOTAL WAGES & BENEFITS $ 531,259 375,964.07 $ 651,968 $ 579,405 $ 495,659 $ 598,880 $ 671,288 15.86% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE $ 30,786 $ 31,818 $ 27,086 $ 31,000 $ 27,277 $ 30,307 $ 31,000 0.00% 318-5100-549-5210 DEPT TOOLS & SUPPLIES $ 7,318 $ 13,229 $ 13,428 $ 14,000 $ 12,091 $ 16,121 $ 14,000 0.00% 318-5100-549-5216 COMMUNICATIONS $ 3,264 $ 8,458 $ 6,994 $ 7,600 $ 5,355 $ 7,140 $ 7,000 -7.89% 318-5100-549-5218 UTILITIES $ 265,584 $ 272,773 $ 296,645 $ 267,000 $ 254,516 $ 339,354 $ 340,000 27.34% 318-5100-549-5222 VEHICLE MAINTENANCE $ 2,526 $ 7,417 $ 2,027 $ 4,000 $ 363 $ 3,500 $ 4,000 0.00% 318-5100-549-5223 WATER SYSTEM MAINT $ 68,100 $ 105,043 $ 81,371 $ 110,000 $ 73,861 $ 98,481 $ 110,000 0.00% 318-5100-549-5224 FUELS $ 14,322 $ 12,839 $ 12,899 $ 13,000 $ 11,041 $ 14,721 $ 14,500 11.54% 318-5100-549-5261 LIABILITY INSURANCE $ 18,316 $ 20,426 $ 19,165 $ 26,489 $ - $ 26,489 $ 33,878 27.89% 318-5100-549-5262 PROPERTY INSURANCE $ 2,614 $ 3,095 $ 4,263 $ 8,284 $ - $ 8,284 $ 11,843 42.96% 318-5100-549-5263 VEHICLE INSURANCE $ 1,881 $ 4,618 $ 4,593 $ 6,364 $ - $ 6,364 $ 613 -90.37% 318-5100-549-5264 ERMA $ 4,000 $ 6,384 $ 5,343 $ 8,036 $ - $ 8,036 $ 8,345 3.85% 318-5100-549-5265 RISK MGT/RMA ADMIN FEES $ 1,777 $ 1,721 $ 1,259 $ 389 $ - $ 389 $ 56 -85.60% 318-5100-549-5270 PROFESSIONAL SERVICES $ 231,423 $ 173,473 $ 111,150 $ 130,000 $ 39,449 $ 130,000 $ 145,000 11.54% 318-5100-549-5273 SGMA FEES $ - $ 47,311 $ 102,964 $ 272,000 $ 274,402 $ 274,402 $ 362,541 33.29% 318-5100-549-5280 GROUNDWATER RECHARGE FEE $ 8,539 $ - $ - $ - $ - $ - $ - 318-5100-549-5291 CONF/MEETINGS/TRAVEL $ 2,578 $ 3,099 $ 2,276 $ 8,000 $ 3,683 $ 8,000 $ 8,000 0.00% 318-5100-549-5294 AUDIT $ 25,600 $ 21,126 $ 22,057 $ 30,000 $ 26,425 $ 30,000 $ 30,000 0.00% 318-5100-549-5301 DEPRECIATION $ 421,492 $ 427,121 $ 426,628 $ 507,000 $ - $ 447,959 $ 470,357 -7.23% 318-5100-549-5501 TRANSFER OUT-OVERHEAD $ 300,000 $ 320,000 $ 223,207 $ 190,504 $ 142,877 $ 190,504 $ 180,078 -5.47% TOTAL MAINTENANCE & OPERATIONS $ 1,410,122 1,479,949 $ 1,363,354 $ 1,633,666 $ 871,339 $ 1,640,050 $ 1,771,211 8.42% 318-5100-549-5601 WATER IMP BOND PYMNTS 1991 $ 13,365 $ 9,923 $ 5,778 $ 2,025 $ - $ 2,025 $ - -100.00% 318-5100-549-5602 SAFE DRINK WATER BOND 1992 $ 10,863 $ 8,690 $ 6,618 $ 3,950 $ - $ 3,950 $ 1,383 -65.00% 318-5100-549-5605 CIEDB WATER IMP LOAN $ 65,441 $ 62,232 $ 60,183 $ 56,771 $ 56,816 $ 56,816 $ 53,349 -6.03% 318-5100-549-5606 CAPITAL LEASE-WATER METERS $ 36,042 $ (3,503) $ 13,478 $ 9,133 $ 9,133 $ 9,133 $ 4,642 -49.17% TOTAL DEBT SERVICE $ 125,711 77,341 $ 86,057 $ 71,880 $ 65,949 $ 71,924 $ 59,374 -17.40% 318-5100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 250,000 $ 7,013 $ 75,000 $ 86,000 -65.60% 318-5100-549-5702 WATER METERS $ 44,031 $ 534 $ 21 $ 16,000 $ 8,773 $ 13,000 $ 14,000 -12.50% 318-5100-549-5703 SCADA SYSTEM UPGRADE $ - $ - $ 41,366 $ 15,000 $ - $ 15,000 $ - -100.00% 318-5100-549-5708 COMPUTER REPLACEMENTS $ 108 $ - $ - $ 3,000 $ 2,360 $ 3,000 $ 2,000 -33.33% 318-5100-549-5719 FORD F-150 TRUCK $ - $ (0) $ (9,471) $ 35,000 $ 41,555 $ 41,555 $ - -100.00% 318-5100-549-5720 SYSTEM MAINTENANCE $ - $ 5,831 $ (29,740) $ 60,000 $ 18,502 $ 46,000 $ 60,000 0.00% 318-5100-549-5730 WATER CONSERVATION $ - $ - $ - $ - $ 1,640 $ 30,000 $ 42,000 318-5100-549-5769 UPDATE IT-NETWORK SWITCHES $ 791 $ - $ - $ - $ - $ - $ - 318-5100-549-5771 CHLORINATION EQUIPMENT $ - $ - $ 3,249 $ - $ - $ - $ - 318-5100-549-5774 WELL #12 TREATMENT FACILITY $ - $ - $ - $ - $ 26,883 $ - $ - TOTAL CAPITAL OUTLAY $ 44,930 6,364 $ 5,425 $ 379,000 $ 106,727 $ 223,555 $ 204,000 -46.17% 318-5100-549-5505 TRANSFER TO OTHER FUNDS $ 121,274 $ - $ - $ - $ - $ - $ 2,200,000 TOTAL, WATER $ 2,233,295 1,939,618 $ 2,106,803 $ 2,663,951 $ 1,539,675 $ 2,534,410 $ 4,905,873 84.16%

SOLID WASTE
319-9100-549-5101 SALARIES $ 142,665 $ 157,293 $ 158,773 $ 159,978 $ 134,056 $ 157,973 $ 162,755 1.74% 319-9100-549-5102 OVERTIME $ - $ 44 $ 358 $ - $ 663 $ 884 $ - 319-9100-549-5121 FICA $ 10,937 $ 12,428 $ 11,599 $ 9,552 $ 10,029 $ 12,153 $ 12,451 30.35% 319-9100-549-5122 PERS-UAL $ - $ 23,390 $ 21,068 $ 16,780 $ 21,068 $ 18,124 -13.97% 319-9100-549-5123 PERS-PAYROLL $ 30,852 $ (67,485) $ 14,465 $ 14,621 $ 10,280 $ 14,621 $ 14,178 -3.03% 319-9100-549-5125 MEDICAL $ 21,332 $ 26,722 $ 34,982 $ 25,067 $ 17,921 $ 25,067 $ 35,988 43.57% 319-9100-549-5127 WORKERS COMP $ 1,159 $ 1,527 $ 1,578 $ 1,837 $ - $ 1,837 $ 2,057 11.98% 319-9100-549-5131 EAP $ 181 $ 198 $ 182 $ 197 $ - $ 197 $ 200 1.52% 319-9100-549-5133 LIFE INSURANCE $ 393 $ 99 $ 96 $ 101 $ 68 $ 101 $ 101 TOTAL WAGES & BENEFITS $ 207,519 $ 130,826 $ 245,422 $ 232,421 $ 189,798 $ 233,900 $ 245,854 5.78% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE $ 25,253 $ 26,049 $ 22,614 $ 23,000 $ 25,707 $ 34,275 $ 35,000 52.17% 319-9100-549-5210 DEPT TOOLS & SUPPLIES $ 2,964 $ 2,631 $ 4,865 $ 3,000 $ 3,172 $ 3,172 $ 3,000 0.00% 319-9100-549-5214 PRINTING & ADVERTISING $ - $ - $ 2,308 $ 2,308 $ 5,000 319-9100-549-5216 COMMUNICATIONS $ 1,187 $ 2,899 $ 3,106 $ 3,200 $ 1,488 $ 1,983 $ 2,000 -37.50% 319-9100-549-5218 UTILITIES $ 1,885 $ 398 $ 1,925 $ 2,200 $ - $ 2,200 $ 2,200 0.00% 319-9100-549-5261 LIABILITY INSURANCE $ 17,046 $ 18,833 $ - $ 25,516 $ - $ 25,516 $ 30,611 19.97% 319-9100-549-5262 PROPERTY INSURANCE $ 2,432 $ 2,855 $ 18,769 $ 7,981 $ - $ 7,981 $ 10,702 34.09% 319-9100-549-5264 ERMA $ 3,722 $ 5,888 $ 4,177 $ 7,741 $ - $ 7,741 $ 7,539 -2.61% 319-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 1,653 $ 1,587 $ 5,232 $ 375 $ - $ 375 $ 51 -86.40% 319-9100-549-5270 PROFESSIONAL SERVICES $ 1,320 25,858 $ 1,234 $ 5,000 $ 1,861 $ - $ 13,000 160.00% 319-9100-549-5271 PROF SERV-REFUSE $ 1,215,764 $ 1,262,537 $ 30,469 $ 1,285,200 $ 918,278 $ 1,224,370 $ 1,606,500 25.00% 319-9100-549-5272 PROF SERV-ST SWEEPING $ 166,525 $ 175,830 $ 1,281,456 $ 176,000 $ 145,004 $ 217,506 $ 296,000 68.18% 319-9100-549-5285 FRANCHISE FEES $ 81,435 $ 92,304 $ 186,080 $ 80,000 $ 69,260 $ 92,346 $ 90,000 12.50% 319-9100-549-5294 AUDIT $ 13,750 $ 15,902 $ 16,163 $ 16,163 $ 14,798 $ 16,163 $ 16,163 0.00% 319-9100-549-5301 DEPRECIATION $ 4,318 $ 2,771 $ 1,572 $ 4,318 $ - $ 1,650 $ 1,733 -59.88% 319-9100-549-5501 TRANSFER OUT-OVERHEAD $ 240,000 $ 200,000 $ 135,147 $ 100,000 $ 98,071 $ - -100.00% TOTAL MAINTENANCE & OPERATIONS $ 1,779,254 $ 1,836,343 $ 1,712,809 $ 1,739,694 $ 1,279,948 $ 1,637,587 $ 2,119,499 21.83%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
189
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
319-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL, SOLID WASTE $ 1,986,772 1,967,168 $ 1,958,232 $ 1,972,115 $ 1,469,746 $ 1,871,487 $ 2,365,352 19.94%

AMBULANCE
320-6100-539-5101 SALARIES/FT $ 586,299 $ 644,927 $ 580,547 $ 567,750 $ 552,532 $ 804,486 $ 829,887 46.17% 320-6100-539-5102 OVERTIME/FT $ 40,023 $ 59,319 $ 186,819 $ 75,000 $ 171,634 $ 241,295 $ 75,000 0.00% 320-6100-539-5105 RESERVE OFFICERS $ 31,865 $ 33,532 $ 15,952 $ 15,000 $ 22,971 $ 9,236 $ 45,000 200.00% 320-6100-539-5121 FICA $ 47,491 $ 59,466 $ 59,240 $ 50,318 $ 55,606 $ 80,709 $ 72,666 44.41% 320-6100-539-5122 PERS-UAL $ - $ 53,800 $ 67,533 $ 54,307 $ 99,343 $ 91,965 36.18% 320-6100-539-5123 PERS-PAYROLL $ 187,928 $ (467,587) $ 68,433 $ 33,564 $ 69,809 93,078 $ 136,333 306.19% 320-6100-539-5124 PERS-ADP $ - $ - $ - $ - $ - - $ -
320-6100-539-5125 MEDICAL $ 67,176 $ 69,056 $ 59,930 $ 69,321 $ 44,070 69,321 $ 79,744 15.04% 320-6100-539-5127 WORKERS COMP $ 76,129 $ 67,747 $ 69,886 $ 81,370 $ - 81,370 $ 91,123 11.99% 320-6100-539-5129 UNIFORM ALLOWANCE $ 9,319 $ 7,177 $ 7,109 $ 7,200 $ 10,800 10,876 $ 12,960 80.00% 320-6100-539-5131 EAP $ 319 $ 269 $ 418 $ 374 $ - 374 $ 476 27.27% 320-6100-549-5133 LIFE INSURANCE $ 692 $ 291 $ 253 $ 260 $ 236 260 $ 415 59.62% TOTAL WAGES & BENEFITS $ 1,047,242 474,198 $ 1,102,386 $ 967,690 $ 981,965 $ 1,490,348 $ 1,435,569 48.35% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE $ 1,817 $ 7,243 $ 3,106 $ 3,000 $ 2,242 $ 3,000 $ 10,000 233.33% 320-6100-539-5204 SPEC DEPT/LAUNDRY $ 6,180 $ 5,558 $ 6,089 $ 6,000 $ 3,770 $ 6,000 $ 6,500 8.33% 320-6100-539-5210 DEPT TOOLS & SUPPLIES $ 32,625 $ 24,967 $ 29,414 $ 32,000 $ 54,595 $ 43,000 $ 48,000 50.00% 320-6100-539-5211 PRINTING & ADVERTISING $ - $ - $ 1,571 $ 6,000 $ 4,528 $ 6,000 $ 9,500 58.33% 320-6100-539-5216 COMMUNICATIONS $ 10,076 $ 8,183 $ 10,413 $ 11,000 $ 4,609 $ 11,000 $ 13,500 22.73% 320-6100-539-5222 VEHICLE MAINTENANCE $ 9,116 $ 13,692 $ 16,871 $ 18,000 $ 17,822 $ 28,000 $ 28,500 58.33% 320-6100-539-5224 FUELS $ 23,755 $ 23,071 $ 24,781 $ 23,000 $ 24,263 $ 30,000 $ 35,000 52.17% 320-6100-539-5225 OFFICE EQUIP MAINT $ 281 $ 303 $ 45 $ 1,000 $ 941 $ 1,200 $ 2,500 150.00% 320-6100-539-5226 EQUIPMENT MAINTENANCE $ 8,534 $ 7,784 $ 5,919 $ 11,000 $ 4,670 $ 11,000 $ 11,000 0.00% 320-6100-539-5250 A/R WRITE OFF $ 1,729,022 $ 1,906,714 $ 1,988,143 $ 2,134,280 $ 1,236,133 $ 1,963,920 $ 2,130,829 -0.16% 320-6100-549-5261 LIABILITY INSURANCE $ 30,008 25,973 $ 44,174 $ 49,597 $ - $ 49,597 $ 74,886 50.99% 320-6100-549-5262 PROPERTY INSURANCE $ 4,281 $ 3,936 $ 9,827 $ 15,510 $ - $ 15,510 $ 26,177 68.77% 320-6100-549-5263 VEHICLE INSURANCE $ 1,063 $ 3,023 $ 3,858 $ 5,346 $ - $ 5,346 $ 5,152 -3.63% 320-6100-549-5264 ERMA $ 6,554 $ 8,119 $ 12,315 $ 15,047 $ - $ 15,047 $ 18,444 22.58% 320-6100-549-5265 RISK MGT/RMA ADMIN FEES $ 2,911 $ 2,189 $ 2,903 $ 728 $ - $ 728 $ 124 -82.97% 320-6100-539-5270 PROFESSIONAL SERVICES $ 73,263 $ 55,988 $ 70,329 $ 72,000 $ 103,789 $ 72,000 $ 78,000 8.33% 320-6100-539-5291 CONF/MEETINGS/TRAVEL $ 6,108 $ 1,795 $ 4,224 $ 6,000 $ 525 $ 6,000 $ 8,000 33.33% 320-6100-539-5292 MEMBERSHIPDUES $ - $ 143 $ 369 $ 2,500 $ 1,857 $ 3,500 $ 5,000 100.00% 320-6100-539-5296 TRAINING & EDUCATION $ 2,999 $ 7,639 $ 8,684 $ 10,000 $ 13,895 $ 13,000 $ 15,000 50.00% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE $ 19,301 $ 106,293 $ 50,118 $ 65,000 $ 60,938 $ 82,000 $ 44,000 -32.31% 320-6100-539-5299 IGT EXPENSE $ 539,271 $ 503,364 $ 628,534 $ 963,663 $ 320,556 $ 320,556 $ 626,810 -34.96% 320-6100-539-5301 DEPRECIATION $ 192,125 $ 234,597 $ 230,164 $ 192,125 $ - $ 241,672 $ 253,756 32.08% 320-6100-539-5340 MISCELLANEOUS EXPENSE $ - $ 1,022 $ 9,600 $ - $ - $ - $ 5,000 320-6100-539-5341 COVID-19 $ - $ 14,532 $ 25,702 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 2,699,289 $ 2,966,127 $ 3,187,155 $ 3,642,796 $ 1,855,131 $ 2,928,076 $ 3,455,678 -5.14% 320-6100-539-5614 FIRE STATION BOND PMTS $ 68,438 $ 65,988 $ 63,488 $ 60,288 $ 60,288 $ 60,288 $ 56,388 -6.47% TOTAL DEBT SERVICE $ 68,438 $ 65,988 $ 63,488 $ 60,288 $ 60,288 $ 60,288 $ 56,388 -6.47% 320-6100-539-5701 CAPITAL OUTLAY $ 66,500 $ - $ - $ - $ - $ - $ - 320-6100-539-5723 NEW AMBULANCE $ 4,568 $ - $ 143,040.83 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 71,068 $ - $ 143,041 $ - $ - $ - $ - 320-6100-539-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - TOTAL, AMBULANCE $ 3,886,037 $ 3,506,313 $ 4,496,068 $ 4,670,774 $ 2,897,383 $ 4,478,711 $ 4,947,635 5.93% FIRE
320-6200-539-5101 SALARIES/FT $ 214,380 $ 263,091 $ 223,290 $ 220,792 $ 214,874 $ 286,499 $ 325,208 47.29% 320-6200-539-5102 OVERTIME/FT $ 15,565 $ 23,068 $ 72,652 $ 30,000 $ 66,747 $ 88,996 $ 30,000 0.00% 320-6200-539-5105 RESERVE OFFICERS $ 12,392 $ 13,040 $ 6,204 $ 20,000 $ 8,933 $ 11,911 $ 30,000 50.00% 320-6200-539-5121 FICA $ 18,469 $ 23,117 $ 22,903 $ 20,716 $ 21,625 $ 29,637 $ 29,468 42.25% 320-6200-539-5122 PERS-UAL $ - $ 20,922 $ 26,263 $ 21,119 $ 26,263 $ 35,764 36.18% 320-6200-539-5123 PERS-PAYROLL $ 54,021 $ 49,051 $ 26,612 $ 29,255 $ 27,202 $ 36,270 $ 40,772 39.37% 320-6200-539-5125 MEDICAL $ 26,126 $ 27,484 $ 23,297 $ 23,958 $ 17,131 $ 23,958 $ 36,337 51.67% 320-6200-539-5127 WORKERS COMP $ 29,606 $ 26,346 $ 27,178 $ 31,643 $ - $ 31,643 $ 35,437 11.99% 320-6200-539-5129 UNIFORM ALLOWANCE $ 5,207 $ 3,438 $ 2,660 $ 4,000 $ 4,200 $ 4,200 $ 5,040 26.00% 320-6200-539-5131 EAP $ 46 $ 42 $ 49 $ 61 $ - $ 61 $ 59 -3.28% 320-6200-549-5133 LIFE INSURANCE $ 101 $ 138 $ 99 $ 101 $ 92 $ 101 $ 161 59.41% TOTAL WAGES & BENEFITS $ 375,914 $ 428,816 $ 425,865 $ 406,789 $ 381,924 $ 539,539 $ 568,246 39.69% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE $ 1,271 5,215.63 $ 4,894 $ 6,500 $ 6,777 $ 9,000 $ 10,000 53.85% 320-6200-539-5205 PERSONNEL/MEDICAL $ 576 3,674.00 $ 192 $ 3,600 $ - $ - $ - -100.00% 320-6200-539-5210 DEPT TOOLS & SUPPLIES $ 10,658 19,565.03 $ 23,607 $ 25,000 $ 17,791 $ 27,000 $ 35,000 40.00% 320-6200-539-5211 RESERVE UNIFORMS $ 1,525 7,067.15 $ 9,388 $ 9,000 $ 7,303 $ 9,000 $ 12,500 38.89% 320-6200-539-5214 PRINTING & ADVERTISING $ - $ 407 $ - $ - $ - $ 5,000 320-6200-539-5216 COMMUNICATIONS $ 12,643 12,401.59 $ 9,409 $ 15,000 $ 6,728 $ 15,000 $ 17,500 16.67% 320-6200-539-5218 UTILITIES $ 26,229 32,193.98 $ 34,637 $ 31,000 $ 28,762 $ 37,500 $ 40,000 29.03% 320-6200-539-5222 VEHICLE MAINTENANCE $ 16,530 13,744.25 $ 19,560 $ 20,000 $ 12,930 $ 25,000 $ 30,000 50.00% 320-6200-539-5224 FUELS $ 11,108 13,817.30 $ 13,200 $ 14,500 $ 16,053 $ 19,500 $ 22,000 51.72% 320-6200-539-5226 EQUIPMENT MAINTENANCE $ 17,296 8,099.50 $ 9,036 $ 10,000 $ 3,550 $ 11,500 $ 12,000 20.00% 320-6200-539-5261 LIABILITY INSURANCE $ 4,410 4,062.00 $ 5,172 $ 8,065 $ - $ 8,065 $ 9,245 14.63% 320-6200-539-5262 PROPERTY INSURANCE $ 629 615.96 $ 1,151 $ 2,522 $ - $ 2,522 $ 3,232 28.15% 320-6200-539-5263 VEHICLE INSURANCE $ 2,119 5,442.96 $ 1,500 $ 2,079 $ - $ 2,079 $ 2,003 -3.66% 320-6200-539-5264 ERMA $ 964 1,269.96 $ 1,442 $ 2,447 $ - $ 2,447 $ 2,277 -6.95% 320-6200-539-5265 RISK MGT/RMA ADMIN FEES $ 428 342.96 $ 340 $ 118 $ - $ 118 $ 15 -87.29% 320-6200-539-5270 PROFESSIONAL SERVICES $ 6,719 28,226 $ 16,217 $ 20,000 $ 18,671 $ 25,000 $ 35,000 75.00% 320-6200-539-5291 CONF/MEETINGS/TRAVEL $ 2,024 3,259.61 $ 1,280 $ 4,500 $ 1,616 $ 4,500 $ 6,000 33.33% 190
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
320-6200-539-5292 MEMBERSHIPS/DUES $ 2,078 2,239.00 $ 1,682 $ 5,000 $ 5,282 $ 6,500 $ 7,000 40.00% 320-6200-539-5296 TRAINING & EDUCATION $ 6,031 5,776.71 $ 13,588 $ 7,000 $ 9,089 $ 6,500 $ 9,500 35.71% 320-6200-539-5324 FIRE PREVENTION $ - 2,322.24 $ 3,638 $ 5,000 $ 2,726 $ 5,000 $ 7,000 40.00% 320-6200-539-5340 MISCELLANEOUS EXPENSE $ - 12,370.59 $ 1,937 $ 1,000 $ 946 $ - $ - 320-6200-539-5341 COVID-19 $ - 3,800.98 $ 26,613 $ - $ 975 $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 123,239 $ 169,336 $ 170,340 $ 191,331 $ 137,277 $ 216,231 $ 265,272 38.65% 320-6200-539-5701 CAPITAL OUTLAY $ - $ - $ - $ 15,000 $ - $ 15,000 $ 22,000 320-6200-539-5727 FIRE STATION #1/#2 FURNITURE $ 3,395 $ 10,767 $ - $ - $ - $ - $ - 320-6200-539-5768 FD CHIEF'S VEHICLE REPLACEMT $ - $ - $ 245 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 3,395 $ 10,767 $ 245 $ 15,000 $ - $ 15,000 $ 22,000 46.67% TOTAL, FIRE $ 502,547 608,918.44 $ 596,450 $ 613,120 $ 519,201 $ 770,770 $ 855,518 39.54% TOTAL WAGES & BENEFITS $ 2,161,934 $ 1,409,804 $ 2,425,641 $ 2,186,305 $ 2,049,347 $ 2,862,667 $ 2,920,957 33.60% TOTAL MAINTENANCE & OPERATIONS $ 6,011,903 $ 6,451,754 $ 6,433,658 $ 7,178,487 $ 4,143,694 $ 6,421,944 $ 7,611,660 6.03% TOTAL DEBT SERVICE $ 194,149 $ 143,328 $ 149,544 $ 132,167 $ 126,237 $ 132,212 $ 115,761 -12.41% TOTAL CAPITAL OUTLAY $ 119,393 $ 17,131 $ 148,711 $ 394,000 $ 106,727 $ 238,555 $ 226,000 -42.64% TOTAL TRANSFERS OUT $ 121,274 $ - $ - $ - $ - $ - $ 2,200,000 TOTAL, ALL ENTERPRISE FUNDS $ 8,608,652 $ 8,022,017 $ 9,157,553 $ 9,890,959 $ 6,426,005 $ 9,655,379 $ 13,074,378 32.19% Revenues $ 9,018,630 $ 9,018,630 $ 9,353,615 $ 9,568,991 $ 6,930,865 $ 9,671,153 $ 10,831,844 13.20% Expenses $ 8,608,652 $ 8,022,017 $ 9,157,553 $ 9,890,959 $ 6,426,005 $ 9,655,379 $ 13,074,378 32.19% $ 409,979 $ 996,613 $ 196,062 $ (321,968) $ 504,861 $ 15,774 $ (2,242,535) 596.51% 191
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change WATER
318-0000-435-0101 WATER SALES $ 2,211,676 $ 2,280,913 $ 2,378,557 $ 2,150,000 $ 1,986,643 $ 2,383,972 $ 2,384,000 10.88% 318-0000-435-0105 WATER ARREARAGES GRANT $ - $ - $ - $ - $ 14,067 $ 14,067 $ - 318-0000-435-0108 METER PROJECT $ - $ - $ 214 $ 78 $ 117 $ 110 318-0000-435-0201 PENALTY CHARGES $ 56,123 $ 41,156 $ (99) $ 32,000 $ 46,718 $ 64,000 $ 64,000 100.00% TOTAL CHARGES FOR SERVICES $ 2,267,799 $ 2,322,070 $ 2,378,672 $ 2,182,000 $ 2,047,506 $ 2,462,156 $ 2,448,110 12.20% 318-0000-451-0101 INTEREST $ 79,703 $ 107,045 $ 20,983 $ - $ - $ 20,000 $ 20,000 0.00% 318-0000-451-0402 WATER MAINS $ - $ - $ - $ - $ - $ - $ - 318-0000-451-0403 FIRE HYDRANTS $ - $ - $ - $ - $ - $ - $ - 318-0000-451-0404 WATER FACILITIES $ - $ - $ - $ - $ - $ - $ - TOTAL INTEREST $ 79,703 $ 107,045 $ 20,983 $ - $ - $ 20,000 $ 20,000 318-0000-462-0100 MISCELLANEOUS $ 436 $ 495 $ 1,602 $ - $ 742 $ 967 $ - 318-0000-462-0101 WATER METERS $ - $ - $ - $ - $ - $ - $ - 318-0000-462-0104 TCP TREATMENT $ - $ - $ - $ - $ - $ - $ - TOTAL OTHER REVENUE $ 436 $ 495 $ 1,602 $ - $ 742 $ 967 $ - TOTAL, WATER $ 2,347,938 $ 2,429,610 $ 2,401,257 $ 2,182,000 $ 2,048,248 $ 2,483,123 $ 2,468,110 13.11%

SOLID WASTE
319-0000-422-0201 RECYCLING BEV CONT $ 5,000 $ 5,000 $ 5,000.00 $ - $ 5,000 $ 5,000 $ 5,000 TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 5,000 $ - $ 5,000 $ 5,000 $ 5,000 319-0000-435-0102 REFUSE CHARGES $ 1,485,370 $ 1,549,120 $ 1,575,390 $ 1,575,000 $ 1,065,550 $ 1,604,000 $ 1,604,000 1.84% 319-0000-435-0103 RECYCLING CHARGES $ 198,154 $ 201,389 $ 208,398 $ 204,000 $ 144,199 $ 217,500 $ 217,500 6.62% 319-0000-435-0104 STREET SWEEPING CHARGES $ 134,393 $ 140,850 $ 137,119 $ 140,000 $ 93,041 $ 140,000 $ 140,000 0.00% 319-0000-435-0202 REFUSE PENALTY $ 28,789 $ 21,255 $ (26) $ 23,586 $ 39,000 $ 39,000 319-0000-435-0203 RECYCLING PENALTY $ 3,432 $ 2,370 $ (5) $ 2,541 $ - $ 2,500 319-0000-435-0204 STREET SWEEPING PENALTY $ 2,788 $ 1,882 $ (1) $ 1,947 $ - $ 2,000 319-0000-435-0301 PM 10 CREDITS $ 544 $ - $ - $ - $ - $ - $ - TOTAL CHARGES FOR SERVICES $ 1,853,469 $ 1,916,866 $ 1,920,875 $ 1,919,000 $ 1,330,863 $ 2,000,500 $ 2,005,000 4.48% 319-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ -
TOTAL, SOLID WASTE $ 1,858,469 $ 1,921,866 $ 1,925,875 $ 1,919,000 $ 1,335,863 $ 2,005,500 $ 2,010,000 4.74%

FIRE/AMBULANCE
320-0000-422-0302 HOMELAND SECURITY $ - $ - $ - $ - $ - $ - $ 3,500 320-0000-422-0303 FEMA GRANT $ - $ - $ - $ 14,000 $ - $ - $ - 320-0000-422-0308 OES GRANTS $ - $ - $ 252,694 $ 133,699 $ 116,891 $ 137,865 $ - 320-0000-422-0309 SAFER GRANT $ - $ - $ - $ - $ - $ - $ - TOTAL FED/STATE GRANTS $ - $ - $ 252,694 $ 147,699 $ 116,891 $ 137,865 $ 3,500 320-0000-435-0105 AMBULANCE CHARGES $ 2,493,356 $ 2,825,805 $ 2,783,871 $ 2,943,486 $ 2,390,547 $ 2,943,486 $ 3,178,965 8.00% 320-0000-435-0106 FIRE MED $ 17,270 $ 17,330 $ 21,064 $ 17,500 $ 19,125 $ 20,734 $ 22,000 25.71% 320-0000-435-0107 GEMT $ 34,426 $ 64,369 $ 20,349 $ - $ - $ - $ - 320-0000-435-0109 IGT $ 1,070,678 $ 1,168,315 $ 1,514,389 $ 2,345,622 $ 725,598 $ 725,598 $ 2,148,577 -8.40% TOTAL CHARGES FOR SERVICES $ 3,615,730 $ 4,075,819 $ 4,339,673 $ 5,306,608 $ 3,135,270 $ 3,689,818 $ 5,349,542 0.81% 320-0000-460-0101 HOSPITAL DIST CONTRIBS $ 126,505 $ - $ 664,310 $ - $ 274,991 $ 366,654 $ 384,000 320-0000-460-0102 COVID 19 $ - $ 27,181 $ 163,807 $ - $ 110,785 $ - 320-0000-462-0100 MISCELLANEOUS $ 6,537 $ 22,277 $ 43,094 $ 19,649 $ 19,649 $ 15,000 320-0000-462-0209 ISA REIMBURSEMENT $ - $ - $ 25,995 $ 10,000 $ (46) $ 6,900 $ - -100.00% 320-0000-462-0210 TRAINING OTHER AGENCIES $ 858 $ 4,186 $ 17,870 $ 10,000 $ - $ - $ 15,000 50.00% TOTAL OTHER REVENUE $ 133,900 $ 53,645 $ 915,077 $ 20,000 $ 294,593 $ 503,988 $ 414,000 1970.00% 320-0000-471-0101 FROM OTHER FUNDS $ 121,274 $ - $ - $ - $ - $ 250,000 $ 108,963 320-0000-471-0110 FROM GENERAL FUND $ 350,000 $ 500,000 $ 300,000 $ - $ - $ 575,000 $ 350,000 320-0000-471-0111 FROM IMPACT FEE $ - $ - $ - $ - $ - $ - $ - 320-0000-480-0101 CAPITAL CONTRIBUTION $ 591,320 $ 102,078 $ - $ - $ - $ - $ - 320-0000-480-0102 FROM CALPERS UAL FUND $ - $ - $ 25,860 $ 25,685 $ - $ 25,860 $ 127,729 397.29% TOTAL TRANSFERS IN $ 1,062,594 $ 602,078 325,860 $ 25,685 $ - $ 850,860 $ 586,692 2184.16% TOTAL, FIRE/AMBULANCE $ 4,812,224 $ 4,731,542 $ 5,833,304 $ 5,499,992 $ 3,546,754 $ 5,182,530 $ 6,353,734 15.52% TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 5,000 $ 147,699 $ 121,891 $ 142,865 $ 8,500 -94.25% TOTAL CHARGES FOR SERVICES $ 7,736,997 $ 8,314,755 $ 8,397,755 $ 9,407,608 $ 6,513,639 $ 8,152,473 $ 9,802,652 4.20% TOTAL INTEREST $ 79,703 $ 107,045 $ - $ - $ - $ 20,000 $ 20,000 TOTAL OTHER REVENUE $ 134,336 $ 54,140 $ 625,000 $ 20,000 $ 295,335 $ 504,955 $ 414,000 1970.00% TOTAL TRANSFERS IN $ 1,062,594 $ 602,078 $ 325,860 $ 25,685 $ - $ 850,860 $ 586,692 2184.16% TOTAL, ENTERPRISE FUNDS $ 9,018,630 $ 9,083,018 $ 9,353,615 $ 9,600,992 $ 6,930,865 $ 9,671,153 $ 10,831,844 12.82% Revenues $ 9,018,630 $ 9,083,018 $ 9,353,615 $ 9,600,992 $ 6,930,865 $ 9,671,153 $ 10,831,844 Expenses $ 8,608,651 $ 8,038,189 $ 12,315,873 $ 9,890,959 $ 6,426,005 $ 9,655,379 $ 13,074,378 $ 409,979 $ 1,044,829 $ (2,962,258) $ (289,967) $ 504,861 $ 15,774 $ (2,242,535)

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
192

WATER SYSTEM
Water System FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Water Sales $ 2,211,676 $ 2,280,913 $ 2,378,557 $ 2,150,000 $ 2,383,972 $ 2,384,000 10.88% Meter Project $ - $ - $ 214 $ - $ 117 $ 110
Penalty Charges $ 56,123 $ 41,156 $ (99) $ 32,000 $ 64,000 $ 64,000 Interest $ 79,703 $ 107,045 $ 20,983 $ - $ 20,000 $ 20,000 Water Mains $ - $ - $ - $ - $ - $ -
Fire Hydrants $ - $ - $ - $ - $ - $ -
Water Facilities $ - $ - $ - $ - $ - $ -
Misc-TCP Treatment $ 436 $ 495 $ 1,602 $ - $ - $ -
Water Meters $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 2,347,938 $ 2,429,610 $ 2,401,257 $ 2,182,000 $ 2,468,089 $ 2,468,110 13.11%

EXPENDITURES
Wages and Benefits $ 531,259 $ 375,964 $ 651,968 $ 579,405 $ 598,880 $ 671,288 15.86% Maintenance and Operation $ 1,410,122 $ 1,479,949 $ 1,363,354 $ 1,633,666 $ 1,640,050 $ 1,771,211 8.42% Debt Service $ 125,711 $ 77,341 $ 86,057 $ 71,880 $ 71,924 $ 59,374 -17.40% Capital Outlay $ 44,930 $ 6,364 $ 5,425 $ 379,000 $ 223,555 $ 204,000 -46.17% Transfers Out $ 121,274 $ - $ - $ - $ - $ 2,200,000
TOTAL EXPENDITURES $ 2,233,295 $ 1,939,618 $ 2,106,803 $ 2,663,951 $ 2,534,410 $ 4,905,873 84.16% Net Revenue/(Expenditures) $ 114,643 $ 489,992 $ 294,454 $ (481,951) $ (66,322) $ (2,437,763) 405.81% Changes in Fund Balance $ (1,582) $ 114,640 $ (242,461) Net Increase/(Decrease) in Fund Balance $ 113,061 $ 604,632 $ 51,993 $ (481,951) $ (66,322) $ (2,437,763) 405.81% Beginning Fund Balance July 1 $ 5,094,997 $ 10,172,474 $ 10,777,105 $ 10,829,098 $ 10,829,098 $ 10,762,777 -0.61% Ending Fund Balance June 30 $ 5,208,058 $ 10,777,105 $ 10,829,098 $ 10,347,148 $ 10,762,777 $ 8,325,014 -19.54% Adjustment to Fund Balance $ 4,964,416
Adjusted Ending Fund Balance $ 10,172,474 $ 10,777,105 $ 10,829,098 $ 10,347,148 $ 10,762,777 $ 8,325,014 -19.54% $500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Water Fund handles all of the services of the water system. This includes delivery of water to customers, billing and collection and water connection fees. This enterprise fund provides clean and safe drinking water to the citizens of Kingsburg. The responsibilities for the accounting division and operations for the watersystem are shared between the Finance Department and Public Works Department.

Budget Highlights Will update our water model in FY 22 to help plan for future needs and capital projects. Funds are also designated for fees related to Sustainable Groundwater Management Act (SGMA) requirements. 14%
36%
1%
4%
45%

EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Transfers Out
96%
3%

REVENUES
Water Sales
Meter Project
Penalty Charges
Other Revenues
193

SOLID WASTE
SOLID WASTE FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Recyling Bev Cont $ 5,000 $ 5,000 $ 5,000 $ - $ 5,000 $ 5,000 Refuse Charges $ 1,485,370 $ 1,549,120 $ 1,575,390 $ 1,575,000 $ 1,604,000 $ 1,604,000 1.84% Recycling Charges $ 198,154 $ 201,389 $ 208,398 $ 204,000 $ 217,500 $ 217,500 6.62% Street Sweeping Charges $ 134,393 $ 140,850 $ 137,119 $ 140,000 $ 140,000 $ 140,000 0.00% Refuse Penalty $ 28,789 $ 21,255 $ (26) $ - $ 39,000 $ 39,000 Recycling Penalty $ 3,432 $ 2,370 $ (5) $ - $ - $ 2,500 Street Sweeping Penalty $ 2,788 $ 1,882 $ (1) $ - $ - $ 2,000 PM 10 Credits $ 544 $ - $ - $ - $ - $ -
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,858,469 $ 1,921,866 $ 1,925,875 $ 1,919,000 $ 2,005,500 $ 2,010,000 4.74%

EXPENDITURES
Wages and Benefits $ 207,519 $ 130,826 $ 245,422 $ 232,421 $ 233,900 $ 245,854 5.78% Maintenance and Operation $ 1,779,254 $ 1,836,343 $ 1,712,809 $ 1,739,694 $ 1,637,587 $ 2,119,499 21.83% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ - 0.00%
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 1,986,772 $ 1,967,168 $ 1,958,232 $ 1,972,115 $ 1,871,487 $ 2,365,352 19.94% Net Revenue/(Expenditures) $ (128,304) $ (45,302) $ (32,356) $ (53,115) $ 134,013 $ (355,352) 85% Changes in Fund Balance $ (507) $ (203,242)
Net Increase/(Decrease) in Fund Balance $ (128,811) $ (45,302) $ (235,598) $ (53,115) $ 134,013 $ (355,352) 569.02% Beginning Fund Balance July 1 $ (257,533) $ (332,496) $ (506,101) $ (741,699) $ (741,699) $ (607,686) -18.07% Ending Fund Balance June 30 $ (386,344) $ (377,798) $ (741,699) $ (794,814) $ (607,686) $ (963,038) 21.17% Adjustment to Fund Balance $ 53,848 $ (128,303)
Adjusted Ending Fund Balance $ (332,496) $ (506,101) $ (741,699) $ (794,814) $ (607,686) $ (963,038) 21.17% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Solid Waste Fund handles all refuse, recycling and street sweeping services. It is an enterprise fund that provides accounting for the services provided by the City's contracted hauler, Mid Valley Disposal. Salaries and benefits are spent on the utility billing administration needed to complete these activities.

Budget Highlights: The City's contract with the contracted hauler includes annual increases as determined by CPI. FY22 will include a rate study completed by a third-party consultant.
10%
90%

EXPENSES
Wages and Benefits
Maintenance and Operation
0%
80%
11%
7%
0% 2% 0% 0% REVENUES
Recyling Bev Cont
Refuse Charges
Recycling Charges
Street Sweeping Charges
Refuse Penalty
Recycling Penalty
Street Sweeping Penalty
PM 10 Credits
194

FIRE/AMBULANCE
FIRE/AMBULANCE FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Homeland Security $ - $ - $ - $ - $ - $ 3,500
FEMA Grant $ - $ - $ - $ 14,000 $ - $ -
OES Grant $ - $ - $ 252,694 $ 133,699 $ 137,865 $ -
SAFER Grant $ - $ - $ - $ - $ - $ -
Ambulance Charges $ 2,493,356 $ 2,825,805 $ 2,783,871 $ 2,943,486 $ 2,943,486 $ 3,178,965 8.00% Fire Med $ 17,270 $ 17,330 $ 21,064 $ 17,500 $ 20,734 $ 22,000 25.71% GEMT $ 34,426 $ 64,369 $ 20,349 $ - $ - $ -
IGT $ 1,070,678 $ 1,168,315 $ 1,514,389 $ 2,345,622 $ 725,598 $ 2,148,577 -8.40% Miscellaneous $ 6,537 $ 22,277 $ 43,094 $ - $ 19,649 $ 414,000 Hospital District Contribution $ - $ - $ 664,310 $ - $ 366,654 $ - From Other Funds $ 121,274 $ - $ - $ - $ 250,000 $ 236,692 From General Fund $ 350,000 $ 500,000 $ 300,000 $ - $ 575,000 $ 350,000 TOTAL REVENUES $ 4,093,541 $ 4,598,096 $ 5,599,772 $ 5,454,307 $ 5,038,985 $ 6,353,734 16.49%

EXPENDITURES
Wages and Benefits $ 1,423,156 $ 903,014 $ 1,528,250 $ 1,374,478 $ 2,029,887 $ 2,003,816 45.79% Maintenance and Operation $ 2,822,527 $ 3,135,463 $ 3,357,495 $ 3,834,127 $ 3,144,307 $ 3,720,950 -2.95% Debt Service $ 68,438 $ 65,988 $ 63,488 $ 60,288 $ 60,288 $ 56,388 -6.47% Capital Outlay $ 74,463 $ 10,767 $ 143,286 $ 15,000 $ 15,000 $ 22,000 46.67% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 4,388,584 $ 4,115,231 $ 5,092,518 $ 5,283,893 $ 5,249,481 $ 5,803,153 9.83% Net Revenue/(Expenditures) $ (295,043) $ 482,865 $ 507,254 $ 170,413 $ (210,496) $ 550,581 223.09% Changes in Fund Balance $ (9,456) $ - $ -
Net Increase/(Decrease) in Fund Balance $ (304,499) $ 482,865 $ 507,254 $ 170,413 $ (210,496) $ 550,581 223.09% Beginning Fund Balance July 1 $ (1,632,740) $ (1,460,904) $ (352,954) $ 152,893 $ 152,893 $ (57,603) -137.68% Ending Fund Balance June 30 $ (1,937,239) $ (978,039) $ 154,300 $ 323,306 $ (57,603) $ 492,978 52.48% Adjustment to Fund Balance $ 476,335 $ 658,679 $ (1,407) Adjusted Ending Fund Balance $ (1,460,904) $ (319,360) $ 152,893 $ 323,306 $ (57,603) $ 492,978 52.48% $1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Fire/Ambulance Department is the primary funding source for Fire/EMS activities. Revenues for the fund are obtained from the General Fund, Ambulance transport fees, grants and various miscellaneous fees. The Fire Department handles all activities related to fire services, emergency transport services and coordinates the City's Emergency Management Program.

Budget Highlights: The FY22 budget includes an 18-month cycle for IGT, which includes an additional one-time payment. In addition, the City is anticipating revenues from participation in wildland fires experienced in the previous year, as well as FEMA reimbursement from COVID-19 operations.
35%
64%
EXPENSE 1% 0%
Wages and Benefits
Maintenance and
Operation
Debt Service
Capital Outlay
54%
0%
36%
4%
REVENUE 6%

AMBULANCE CHARGES

FIRE MED
IGT

FROM OTHER FUNDS

FROM GENERAL FUND
195
Estimated Projected
Beginning
Fund Balance Grant Transfers Total Capital Transfers Total Net Ending Fund
Balance
6/30/2022 Funds In Revenue Projects Out Expenses Result 6/30/2023

FEDERAL PROJECTS
030 CDBG-20th Street Project - - - - - - - - -

CMAQ/RSTP
038 Sierra St. Traffic Signal Synchronization - - - - - - - - - 039 Sierra St. Transit Stop - - - - - - - - -
043 Sierra St. Reconstruction - - - - - - - - -
045 Rafer Johnson Drive/Sierra St. - - - - - - - - -
049 6th Avenue Reconstruction - - - - - - - - -
054 18th/Kern Lighted Crosswalk - 287,597 - 287,597 287,597 - 287,597 - - 055 Bethel Ave Improvement - - - - - - - - -
056 Madsen Avenue Reconst Sierra to Stroud - 583,237 - 583,237 583,237 - 583,237 - - 057 Madsen Ave Bike Path Stroud to Kamm - 164,659 - 164,659 164,659 - 164,659 (0) - 058 Bethel/Sierra Roundabout - 1,075,000 - 1,075,000 1,075,000 - 1,075,000 - - 059 Mehlert Ave Reconstruction - - - - - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - 58,700 - 58,700 58,700 - 58,700 - - -
061 18th Ave Sidewalks-Stroud-Klepper - 104,800 - 104,800 104,800 - 104,800 - - 062 18th Ave Sidewalks-Sierra-Stroud - 146,957 - 146,957 146,957 - 146,957 - - GRANTS
031 Park Improvement Grants - 185,000 - 185,000 185,000 - 185,000 - 032 Transient Orientated Development Grant - 445,000 - 445,000 445,000 - 445,000 - - 033 San Joaquin Valley Air Grant 21 - - - - - - . - 21
034 SLESF COPS 180,162 150,000 - 150,000 - 330,162 330,162 (180,162) - 108 ACT TASK FORCE Grant - 147,530 - 147,530 - 147,530 147,530 - - 109 SCHOOL RESOURCE OFFICER - 152,362 - 152,362 - 152,362 152,362 - - 180,183 3,500,842 - 3,500,842 3,050,950 630,053 3,681,004 (180,162) 21 City of Kingsburg
Summary of Grants and Federal Projects Funds
2022-2023 Fiscal Year Budget
196
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 3/25/2022 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CDBG
030-9100-549-5730 19TH, 20TH & 21ST $ - $ - $ - $ - $ - $ - $ - 0.00% 030-9100-549-5732 SMITH STREET RECONSTRUCTION $ - $ - $ - $ - $ - $ - 030-9100-549-5733 SENIOR CENTER IMPROVEMENTS $ - $ - $ 60,287 $ 169,073 $ 120,148 $ 169,073 $ - CDBG TOTAL $ - $ - $ 60,287 $ 169,073 $ 120,148 $ 169,073 $ - 0.00%

PARK IMPROVEMENTS
031-9100-549-5743 SOLAR INSTALLATION SENIOR BLG $ - $ 75,000 $ - $ - $ - $ - 0.00% 031-9100-549-5744 PROP 68 GRANT-ATHWAL PARK RESTROOM $ - $ - $ - $ - $ - $ - $ 185,000 PARK IMPROVEMENTS TOTAL $ - $ 75,000 $ - $ - $ - $ - $ 185,000

SIERRA ST SIGNAL SYNCHRO
038-9100-549-5729 SIERRA ST SIGNALS SYNCHRO $ - $ - $ - $ - $ - $ - $ - 0.00%

SIERRA ST TRANSIT STOP
039-9100-549-5731 SIERRA ST TRANSIT STOP $ - $ - $ - $ - $ - $ - $ - 0.00% SIERRA ST RECON RAF TO 99
043-9100-549-5735 SIERRA ST RECON RJD $ - $ - $ - $ - $ - $ - $ - 0.00% 10TH AND UNION LIGHTED CR
044-9100-549-5736 10TH & UNION LIGHTED CROS $ - $ - $ - $ - $ - $ - $ - 0.00%

SIERRA ST LIGHTED CROSSWALK
045-9100-549-5742 SIERRA ST LIGHTED CROSSWA $ - $ - $ - $ - $ - $ - $ - 0.00% SIERRA ST SIDEWALK 16-18
048-9100-549-5740 SIERRA ST SIDEWALK 16-18 $ - $ - $ - $ - $ - $ - $ - 0.00% 6TH ST RECONSTRUCT
049-9100-549-5741 6TH ST RECONSTRUCT $ - $ - $ - $ - $ - $ - $ - 0.00% 10TH AVE RECONSTRUCTION
053-9100-549-5746 SIERRA TO STROUD $ - $ - $ - $ - $ - $ - $ - 053-9100-549-5747 10TH AVE BIKE TRAIL $ - $ - $ 3,803 $ - $ 15,840 $ 15,840 $ - 10TH AVE RECONS TOTAL $ - $ - $ 3,803 $ - $ 15,840 $ 15,840 $ - 0.00% 18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 5,808 $ 115,318 $ 5,721 $ 287,597 $ - $ 287,597 $ - 0.00%

BETHEL AVENUE IMPROVEMENTS
055-9100-549-5747 BETHEL AVENUE IMPROVEMENTS $ 309,405 $ 13,461 $ 44,424 $ - $ - $ - $ -

MADSEN AVE RECON SIERRA-STROUD
056-9100-549-5746 MADSEN AVE RECONSTRUCT $ 360 $ 22,562 $ 52,430 $ 663,414 $ 514,329 $ 583,237 $ - 0.00%

MADSEN AV BIKE PATH STROUD-KAMM
057-9100-549-5749 MADSEN AVE BIKE PATH $ 64,367 $ 104,677 $ 39,430 $ 384,028 $ 135,339 $ 299,998 $ 164,659 -57.12%

BETHEL/SIERRA ROUNDABOUT
058-9100-549-5744 BETHEL/SIERRA ROUNDABOUT $ 24,000 $ 48,000 $ 79,110 $ 1,200,845 $ 66,050 $ 66,050 $ 1,075,000 0.00%

MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ - $ 21,389 $ 2,377 $ (2,377) $ 241,746 $ 241,746 $ - 0.00% 12TH AVE SIDEWALKS-STROUD-ASLAN
060-9100-549-5751 12TH AVE SIDEWALKS $ - $ - $ 3,000 $ 78,741 $ - $ - $ 58,700 0.00% 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-9100-549-5752 18TH AVE SIDEWALKS $ - $ - $ 4,400 $ 142,400 $ 12,001 $ 12,001 $ 104,800 0.00% 18TH AVE SIDEWALKS-SIERRA-STROUD
062-9100-549-5752 18TH AVE SIDEWALKS $ - $ - $ - $ - $ - $ - $ 146,957 0.00%

CITY OF KINGSBURG

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23
197
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 3/25/2022 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CITY OF KINGSBURG

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23
GRANTS:

TRANSIENT ORIENTED DEVELOPMENT
032-9100-549-5270 TOD PROGRAM $ - $ 9,200 $ 61,200 $ 86,600 $ 67,600 $ 86,600 $ 445,000 0.00%

SAN JOAQUIN VALLEY AIR GRANT
033-9100-549-5715 PUBLIC BENEFIT GRANT $ - $ - $ - $ - $ - $ - $ - 0.00%

COPS SLESF
034-9100-549-5505 TRANSFER TO OTHER FUNDS $ 100,000 $ 100,000 $ 150,000 $ 150,000 $ 131,285 $ 150,000 $ 330,162 120.11%

LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ - $ - $ 1,318,317 $ 331,000 $ 384,147 $ 384,147 $ - 0.00%

ARPA FUND
036-9100-549-5341 ARPA $ - $ - $ - $ - $ - $ - $ -

ACT TASK FORCE
108-3400-549-5101 SALARIES $ 90,038 $ 94,236 $ 85,442 $ 82,185 $ 73,346 $ 83,494 $ 85,635 4.20% 108-3400-549-5102 OVERTIME $ 8,692 $ 1,439 $ 3,292 $ 18,000 $ 2,564 $ 3,418 $ 3,500 -80.56% 108-3400-549-5121 FICA $ 4,582 $ 7,396 $ 6,849 $ 7,664 $ 5,872 $ 6,649 $ 6,819 -11.03% 108-3400-549-5122 PERS-UAL $ - $ - $ 781 $ 858 $ - $ 858 $ 9,536 1011.42% 108-3400-549-5123 PERS-PAYROLL $ 5,249 $ 10,118 $ 10,293 $ 13,131 $ 7,302 $ 9,735 $ 10,484 -20.16% 108-3400-549-5125 MEDICAL $ 1,132 $ 3,042 $ 1,791 $ 1,806 $ 1,248 $ 1,806 $ 1,806 0.00% 108-3400-549-5127 WORKERS COMP $ 5,575 $ 5,686 $ 5,991 $ 6,975 $ - $ 6,975 $ 7,811 11.99% 108-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,057 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 0.00% 108-3400-549-5131 EAP $ 17 $ 17 $ 8 $ 12 $ - $ 12 $ 15 25.00% 108-3400-549-5133 LIFE INSURANCE $ 38 $ 38 $ 36 $ 36 $ 25 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 116,323 123,030 $ 115,482 $ 131,667 $ 91,356 $ 113,983 $ 126,642 -3.82% 108-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ 1,000 $ 1,000 $ 1,000 $ 1,000 0.00% 108-3400-549-5210 DEPT TOOLS $ - $ - $ 580 $ 500 $ 23 $ 500 $ 500 0.00% 108-3400-549-5216 COMMUNICATIONS $ - $ 548 $ 560 $ 1,100 $ 715 $ 1,100 $ 1,100 0.00% 108-3400-549-5222 VEHICLE MAINTENANCE $ 190 $ 1,177 $ 1,605 $ 3,500 $ 729 $ 3,500 $ 3,500 0.00% 108-3400-549-5224 FUELS $ - $ 4,867 $ 5,300 $ 8,000 $ 4,553 $ 8,000 $ 8,000 0.00% 108-3400-549-5261 LIABILITY INSURANCE $ 1,632 $ 1,596 $ 877 $ 1,655 $ - $ 1,655 $ 2,357 42.42% 108-3400-549-5262 PROPERTY INSURANCE $ 233 $ 242 $ 195 $ 517 $ - $ 517 $ 824 59.38% 108-3400-549-5263 VEHICLE INSURANCE $ 372 $ 905 $ 765 $ 1,061 $ - $ 1,061 $ 1,022 -3.68% 108-3400-549-5264 ERMA $ 357 $ 499 $ 245 $ 502 $ - $ 502 $ 581 15.74% 108-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 158 $ 135 $ 58 $ 24 $ - $ 24 $ 4 -83.33% 108-3400-549-5296 TRAINING & EDUCATION $ - $ - $ 14 $ 2,000 $ 34 $ 2,000 $ 2,000 MATERIAL & SERVICES $ 2,942 9,968 $ 10,199 $ 19,859 $ 7,054 $ 19,859 $ 20,888 5.18% 108-3400-549-5701 CAPITAL OUTLAY $ 3,021 $ 2,024 $ - $ - $ 51 $ 51 $ - TOTAL, ACT TASK FORCE $ 122,286 135,022 $ 125,681 $ 151,526 $ 98,462 $ 133,893 $ 147,530 -2.64%

SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES $ - $ 42,578 $ 81,747 $ 73,970 $ 62,733 $ 83,644 $ 78,389 5.97% 109-3400-549-5102 OVERTIME $ - $ 4,722 $ 4,201 $ 6,000 $ 1,263 $ 1,684 $ 4,000 -33.33% 109-3400-549-5121 FICA $ - $ 3,849 $ 6,513 $ 6,118 $ 4,646 $ 6,528 $ 6,303 3.02% 109-3400-549-5122 PERS-UAL $ - $ - $ 37,446 $ 11,819 $ - $ 11,819 $ 8,729 -26.14% 109-3400-549-5123 PERS-PAYROLL $ - $ 24,987 $ 11,989 $ 14,452 $ 9,500 $ 12,667 $ 15,754 9.01% 109-3400-549-5125 MEDICAL $ - $ 9,903 $ 19,739 $ 16,610 $ 9,295 $ 12,393 $ 17,023 2.49% 109-3400-549-5127 WORKERS COMP $ - $ 2,843 $ 5,991 $ 6,975 $ - $ 6,975 $ 7,811 11.99% 109-3400-549-5129 UNIFORM ALLOWANCE $ - $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 0.00% 109-3400-549-5131 EAP $ - $ 9 $ 8 $ 18 $ - $ 18 $ 15 -16.67% 109-3400-549-5133 LIFE INSURANCE $ - $ 35 $ 27 $ 36 $ 20 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ - 89,925 $ 168,662 $ 136,998 $ 88,457 $ 136,763 $ 139,060 1.51% 109-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ 1,000 $ 1,000 $ 2,373 $ 2,000 100.00% 109-3400-549-5210 DEPT TOOLS $ - $ - $ - $ 500 $ 330 $ 500 $ 500 0.00% 109-3400-549-5216 COMMUNICATIONS $ - $ - $ 44 $ 1,100 $ 715 $ 1,100 $ 1,100 0.00% 109-3400-549-5222 VEHICLE MAINTENANCE $ - $ 3,987 $ - $ 500 $ 75 $ 500 $ 500 0.00% 109-3400-549-5224 FUELS $ - $ - $ - $ 4,000 $ 1,451 $ 4,000 $ 4,000 0.00% 109-3400-549-5261 LIABILITY INSURANCE $ - $ 798 $ 820 $ 2,400 $ - $ 2,400 $ 2,304 -4.00% 109-3400-549-5262 PROPERTY INSURANCE $ - $ 121 $ 182 $ 751 $ - $ 751 $ 805 7.19% 109-3400-549-5263 VEHICLE INSURANCE $ - $ 453 $ 765 $ 1,061 $ - $ 1,061 $ 1,022 -3.68% 109-3400-549-5264 ERMA $ - $ 249 $ 229 $ 728 $ - $ 728 $ 567 -22.12% 109-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ 68 $ 54 $ 35 $ - $ 35 $ 4 -88.57% 109-3400-549-5296 TRAINING & EDUCATION $ - $ - $ - $ 500 $ 34 $ 500 $ 500 0.00% MATERIAL & SERVICES $ - 5,676 $ 2,095 $ 12,575 $ 3,605 $ 13,948 $ 13,302 5.78% 109-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - 95,601 $ 170,756 $ 149,573 $ 92,062 $ 150,711 $ 152,362 1.86% TOTAL GRANTS & FEDERAL PROJECTS $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 $ 1,241,114 $ 1,943,000 $ 2,810,170 -18.81% TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ - $ -
TOTAL, GRANTS & FED PROCECTS EXP $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 $ 1,241,114 1,943,000 $ 2,810,170 -18.81% Revenues $ 715,351 $ 886,546 $ 521,853 $ 3,493,777 $ 401,933 $ 1,952,386 $ 2,630,008 -24.72% Expenses $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 $ 1,241,114 $ 1,943,000 $ 2,810,170 -18.81% $ 89,126 $ 146,317 $ (270,988) $ 32,357 $ (839,181) $ 9,386 $ (180,162) -100.00% 198
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 3/25/2022 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CDBG
030-0000-423-0503 19TH, 20TH & 21ST PROJECT $ - $ - $ - $ - $ - $ - 0.00% 030-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - 0.00% 030-0000-423-0597 SENIOR CENTER IMPROVEMENTS $ - $ - $ 17,983 $ 169,073 $ 163,545 $ 163,545 $ - TOTAL $ - $ - $ 17,983 $ 169,073 $ 163,545 $ 163,545 $ - 0.00%

PARK IMPROVEMENTS
031-0000-423-0310 HOUSING RELATED PK GRANT $ 75,000 $ - $ - $ - $ - $ - $ - 0.00% 031-0000-451-0101 PROP 68 GRANT-ATHWAL PARK RESTROOM $ - $ - $ - $ - $ - $ - $ 185,000 0.00% TOTAL $ 75,000 $ - $ - $ - $ - $ - $ 185,000 0.00%

SIERRA ST SIGNAL SYNCHRO
038-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 038-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%

SIERRA ST TRANSIT STOP
039-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 039-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%
SIERRA ST RECON RAF TO 99
043-0000-423-0608 STPL GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 043-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%
10TH AND UNION LIGHTED CR
044-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 044-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%

RAF/SIERRA ST LIGHTED CROSSWALK
045-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 045-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%
SIERRA ST SIDEWALK 16-18
048-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 048-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%
6TH ST RECONSTRUCT
049-0000-423-0608 STPL GRANTS $ - $ - $ - $ - $ - $ - $ - 0.00% 049-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%
10TH AVENUE RECONSTRUCT
053-0000-423-0607 CML GRANTS $ - $ 1,000 $ 3,803 $ - $ - $ - $ - 0.00% 053-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ 1,000 $ 3,803 $ - $ - $ - $ - 0.00%
18TH/KERN LIGHTED CROSSWALK
054-0000-423-0607 CML GRANTS $ 3,120 $ 93,769 $ 5,065 $ 277,847 $ - $ 277,847 $ - 0.00% 054-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 9,750 $ - $ 9,750 $ - 0.00% TOTAL $ 3,120 93,769 $ 5,065 $ 287,597 $ - $ 287,597 $ - 0.00%

BETHEL AVENUE IMPROVEMENTS
055-0000-423-0607 CML GRANTS $ 263,993 $ 276,139 $ - $ - $ - $ - $ - 0.00% 055-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 263,993 $ 276,139 $ - $ - $ - $ - $ - 0.00%

MADSEN AVE RECONST SIERRA TO STROUD
056-0000-423-0607 CMAQ GRANTS $ - $ - $ 52,430 $ 583,237 $ - $ 583,237 $ - 0.00% 056-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 80,177 $ - $ 80,177 $ - 0.00% TOTAL $ - $ - $ 52,430 $ 663,414 $ - $ 663,414 $ - 0.00%

MADSEN AVE BIKE PATH-STROUD TO KAMM
057-0000-423-0607 CMAQ GRANTS $ 59,368 $ 53,979 $ 11,096 $ 353,841 $ - $ 353,841 $ 164,659 0.00% 057-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 30,187 $ 7,860 $ 30,187 $ - 0.00% TOTAL $ 59,368 53,979 $ 11,096 $ 384,028 $ 7,860 $ 384,028 $ 164,659 0.00%

BETHEL/SIERRA ROUNDABOUT
058-0000-423-0607 CMAQ GRANTS $ 24,000 $ 56,000 $ 79,648 $ 1,200,845 $ 79,648 $ 79,648 $ 1,075,000 0.00% 058-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 24,000 $ 56,000 $ 79,648 $ 1,200,845 $ 79,648 $ 79,648 $ 1,075,000 0.00%

MEHLERT AVE RECONSTRUCTION
059-0000-423-0607 CMAQ GRANTS 5,260$ $ 2,104 $ 304,429 $ 241,661 $ 241,661 $ - 0.00% 059-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 37,024 $ - $ - $ - 0.00% TOTAL $ - 5,260$ $ 2,104 $ 341,453 $ 241,661 $ 241,661 $ - 0.00%

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
199
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 3/25/2022 PROJECTED PROPOSED Change FEDERAL PROJECTS:

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
12TH AVE SIDEWALKS-STROUD-ASLAN
060-0000-423-0607 CMAQ GRANTS $ - $ - $ 3,000 $ 77,020 $ 3,000 $ 3,000 $ 58,700 0.00% 060-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 1,721 $ - $ 1,721 $ - 0.00% TOTAL $ - $ - $ 3,000 $ 78,741 $ 3,000 $ 4,721 $ 58,700 0.00% 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS $ - $ - $ 3,895 $ - $ 8,960 $ - $ 104,800 0.00% 061-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ 3,895 $ - $ 8,960 $ - $ 104,800 0.00%
18TH AVE SIDEWALKS-STROUD-KLEPPER
062-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ - $ 146,957 0.00% 062-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ 146,957 0.00%

TRANSIENT ORIENTED DEVELOPMENT
032-0000-421-0106 TOD GRANT $ - $ - $ 70,400 $ 86,600 $ 67,600 $ 86,600 $ 445,000 0.00% 032-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ 70,400 $ 86,600 $ 67,600 $ 86,600 $ 445,000 0.00%

SAN JOAQUIN VALLEY AIR GRANT
033-0000-421-0106 PUBLIC BENEFIT GRANT $ - $ - $ - $ - 0.00% 033-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%

COPS SLESF
034-0000-421-0106 COPS SLESF GRANT $ 148,747 $ 155,948 $ 156,727 $ 150,000 $ 121,285 $ 150,000 $ 150,000 0.00% 034-0000-451-0101 INTEREST . . $ - $ - $ - $ - $ - 0.00% TOTAL $ 148,747 $ 155,948 $ 156,727 $ 150,000 $ 121,285 $ 150,000 $ 150,000 0.00%

LINNAEA VILLAS PUBLIC PROJECT
035-0000-421-0106 LINNAEA VILLAS PUBLIC PROJECT $ - $ - $ 1,029,644 $ 331,000 $ 666,277 $ 666,277 $ - 0.00% 035-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ 1,029,644 $ 331,000 $ 666,277 $ 666,277 $ - 0.00%

ARPA FUND
036-0000-421-0106 ARPA FUNDS $ - $ - $ - $ 1,448,245 $ 1,448,245 $ 1,448,245 $ - 0.00% 036-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ 1,448,245 $ 1,448,245 $ 1,448,245 $ - 0.00%

ACT TASK FORCE
108-0000-463-0119 ACT TASK FORCE GRANT $ 141,123 $ 154,110 $ 133,195 $ 151,526 $ 81,534 $ 151,526 $ 147,530 -2.64% 108-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 141,123 $ 154,110 $ 133,195 $ 151,526 $ 81,534 $ 151,526 $ 147,530 -2.64%

SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT $ - $ 95,602 $ 490.84 $ 149,573 $ 44,007 $ 149,573 $ 152,362 109-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ 95,602 $ 491 $ 149,573 $ 44,007 $ 149,573 $ 152,362 TOTAL GRANTS & FEDERAL PROJECTS $ 715,351 $ 886,546 $ 521,853 $ 3,334,918 $ 394,073 $ 1,832,272 $ 2,630,008 -21.14% TOTAL TRANSFERS IN $ - $ - $ - $ 158,859 $ 7,860 $ 120,114 $ - TOTAL, GRANTS & FED PROCECTS FUNDS $ 715,351 $ 886,546 $ 521,853 $ 3,493,777 $ 401,933 $ 1,952,386 $ 2,630,008 -24.72% Revenues $ 715,351 $ 886,546 $ 521,853 $ 3,493,777 $ 401,933 $ 1,952,386 $ 2,630,008 -24.72% Expenses $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 $ 1,241,114 $ 1,943,000 $ 2,810,170 $ 89,126 $ 146,317 $ (270,988) $ 32,357 $ (839,181) $ 9,386 $ (180,162) -100.00% 200

COMMUNITY DEVELOPMENT BLOCK GRANT
Community Development Block Grant 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CDBG Revenue $ - $ - $ - $ - - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -

EXPENDITURES
Capital Outlay $ - $ - $ 60,287 $ 169,073 $ 169,073 $ - TOTAL EXPENDITURES $ - $ - $ 60,287 $ 169,073 $ 169,073 $ - Net Revenue/(Expenditures) $ - $ - $ (60,287) $ (169,073) $ (169,073) $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ (60,287) $ (169,073) $ (169,073) $ - Beginning Fund Balance, July 1 $ (5,379) $ (5,379) $ (5,379) $ (65,666) $ (65,666) $ (234,739) Ending Fund Balance, June 30 $ (5,379) $ (5,379) $ (65,666) $ (234,739) $ (234,739) $ (234,739) Description: The Community Development Block Grant Program provides funds from the U.S. Department of Housing and Urban Development on a pass-through from Fresno County for the purpose of benefiting low-moderate income persons.

Budget Highlights: Funding includes a solar installation at the Senior Center. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
201

PARK IMPROVEMENTGRANTS
Park Improvements 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Housing Related Park Grant $ 75,000 $ - $ - $ - $ - $ - Prop 68 Grant-Athwal park restroom $ - $ - $ - $ - $ - $ 185,000 TOTAL REVENUES $ 75,000 $ - $ - $ - $ - $ 185,000

EXPENDITURES
Capital Outlay $ - $ 75,000 $ - $ - $ - $ 185,000
TOTAL EXPENDITURES $ - $ 75,000 $ - $ - $ - $ 185,000
Net Revenue/(Expenditures) $ 75,000 $ (75,000) $ - $ - $ - $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 75,000 $ (75,000) $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ 75,000 $ - $ - $ - $ - Ending Fund Balance, June 30 $ 75,000 $ - $ - $ - $ - $ - Description: This fund is designated for our particpation in the State's Housing Related Park Grant program and the PROP 68 Park Grant.

Budget Highlights: Funds related to Athwal Park improvements. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
202

TRANSIENT ORIENTED DEVELOPMENT (TOD) GRANT
TOD Grant 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transit Oriented Development Grant $ - $ - $ 70,400 $ 86,600 $ 86,600 $ 445,000 Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ 70,400 $ 86,600 $ 86,600 $ 445,000

EXPENDITURES
Capital Outlay $ - $ 9,200 $ 61,200 $ 86,600 $ 86,600 $ 445,000 TOTAL EXPENDITURES $ - $ 9,200 $ 61,200 $ 86,600 $ 86,600 $ 445,000 Net Revenue/(Expenditures) $ - $ (9,200) $ 9,200 $ - $ - $ - Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ (9,200) $ 9,200 $ - $ - $ - Beginning Fund Balance, July 1 $ - $ - $ (9,200) $ - $ - $ - Ending Fund Balance, June 30 $ - $ (9,200) $ - $ - $ - $ - Description: This fund is designated for the Measure C Transit Oriented Development Program funds for the development of downtown Kingsburg Strategic Plan to develop transit, pedestrian, and parking strategies that support redevelopment of downtown area.

Budget Highlights: The project will be completed in FY22. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
203

SAN JOAQUIN VALLEY AIR GRANT
Public Benefit Grant 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
San Joaquin Valley Air Grant $ - $ - $ - $ - $ - $ -
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -

EXPENDITURES
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ 21 $ 21 $ 21 $ 21 $ 21 Ending Fund Balance, June 30 $ 21 $ 21 $ 21 $ 21 $ 21 $ 21 Description: This fund is designated for the San Joaquin Valley Air Grant for the purchase of clean air vehicles to improve the health and quality of life for all Valley residents through effective and cooperative air quality programs.

Budget Highlights: The Police department received grant award for a Ford Energi Clean Air Vehicle in FY18. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
204

COPS - SLESF
COPS - SLESF 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
COPS-SLESF Grant $ 148,747 $ 155,948 $ 156,727 $ 150,000 $ 150,000 $ 150,000 0.00% Interest . . $ - $ - $ - $ -
TOTAL REVENUES $ 148,747 $ 155,948 $156,727 $ 150,000 $ 150,000 $ 150,000 0.00%

EXPENDITURES
Transfers to Other Funds $ 100,000 $ 100,000 $ 150,000 $ 150,000 $ 150,000 $ 330,162 120.11% TOTAL EXPENDITURES $ 100,000 $ 100,000 $150,000 $ 150,000 $ 150,000 $ 330,162 120.11% Net Revenue/(Expenditures) $ 48,747 $ 55,948 $ 6,727 $ - $ - $ (180,162) Changes in Fund Balance $ - $ 1
Net Increase/(Decrease) in Fund Balance $ 48,747 $ 55,948 $ 6,728 $ - $ - $ (180,162) Beginning Fund Balance, July 1 $ 68,740 $ 117,487 $ 173,434 $ 180,162 $ 180,162 $ 180,162 Ending Fund Balance, June 30 $ 117,487 $ 173,434 $ 180,162 $ 180,162 $ 180,162 $ (0) 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: These funds are part of the annual State budget allocation and are restricted for frontline law enforcement use.

COPS funds are allocated by population.

Budget Highlights: The City receives consistent revenue as per our population. 205

ACT TASK FORCE GRANT
ACT TASK FORCE FUND 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Act Task Force Grant $ 141,123 $ 154,110 $ 133,195 $ 151,526 $ 151,526 $ 147,530 Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 141,123 $ 154,110 $ 133,195 $ 151,526 $ 151,526 $ 147,530

EXPENDITURES
Wages and Benefits $ 116,323 $ 123,030 $ 115,482 $ 131,667 $ 113,983 $ 126,642 Maintenance and Operation $ 2,942 $ 9,968 $ 10,199 $ 19,859 $ 19,859 $ 20,888 Capital Outlay $ 3,021 $ 2,024 $ - $ - $ 51 $ -
TOTAL EXPENDITURES $ 122,286 $ 135,022 $ 125,681 $ 151,526 $ 133,893 $ 147,530 Net Revenue/(Expenditures) $ 18,837 $ 19,088 $ 7,515 $ (0) $ 17,633 $ 0 Changes in Fund Balance $ (2)
Net Increase/(Decrease) in Fund Balance $ 18,837 $ 19,088 $ 7,513 $ (0) $ 17,633 $ 0 Beginning Fund Balance, July 1 $ - $ 18,837 $ 37,925 $ 45,438 $ 45,438 $ 63,070 Ending Fund Balance, June 30 $ 18,837 $ 37,925 $ 45,438 $ 45,438 $ 63,070 $ 63,071 $-
$50,000
$100,000
$150,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the Act Task Force Grant which is used to compensate the cost of one Police Officer for the assignment to the ACT (Adult Compliance Team).

Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an ACT (Adult Compliance Team) member to create a cooperative unit capable of addressing public safety concerns and issues facing law enforcement. 206

SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer $ - $ 95,602 $ 491 $ 149,573 $ 149,573 $ 152,362 Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ 95,602 $ 491 $ 149,573 $ 149,573 $ 152,362

EXPENDITURES
Wages and Benefits $ - $ 89,925 $ 168,662 $ 136,998 $ 136,763 $ 139,060 Maintenance and Operation $ - $ 5,677 $ 2,095 $ 12,575 $ 13,948 $ 13,302 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ 95,602 $ 170,755 $ 149,573 $ 150,711 $ 152,362 Net Revenue/(Expenditures) $ - $ - $ (170,265) $ 0 $ (1,138) $ 0 Changes in Fund Balance $ 1
Net Increase/(Decrease) in Fund Balance $ - $ - $ (170,264) $ 0 $ (1,138) $ 0 Beginning Fund Balance, July 1 $ - $ - $ - $ (170,264) $ (170,263) $ (171,402) Ending Fund Balance, June 30 $ - $ - $ (170,264) $ (170,263) $ (171,402) $ (171,402) $-
$50,000
$100,000
$150,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the School Resource Officer Grant which is used to compensate the cost of one Police Officer for the assignment to the Schools Resource Officer.

Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an SRO (Schools Resource Officer). 207
18TH AND KERN LIGHTED CROSSWALKS
18th and Kern Lighted Crosswalks 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grant $ 3,120 $ 93,769 $ 5,065 $ 277,847 $ 277,847 $ - From Other Funds $ - $ - $ - $ 9,750 $ 9,750 $ -
TOTAL REVENUES $ 3,120 $ 93,769 $ 5,065 $ 287,597 $ 287,597 $ -

EXPENDITURES
18th/Kern Lighted Crosswalk $ 5,808 $ 115,318 $ 5,721 $ 287,597 $ 287,597 $ - TOTAL EXPENDITURES $ 5,808 $ 115,318 $ 5,721 $ 287,597 $ 287,597 $ - Net Revenue/(Expenditures) $ (2,688) $ (21,549) $ (656) $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (2,688) $ (21,549) $ (656) $ - $ - $ - Beginning Fund Balance, July 1 $ (618) $ (3,306) $ (24,236) $ (24,893) $ - $ - Ending Fund Balance, June 30 $ (3,306) $ (24,236) $ (24,893) $ (24,893) $ - $ - Description: This fund is for the Federal Grant which is to be used on the 18th and Kern Lighted Crosswalk Budget Highlights: This project will be fully constructed in FY23 .
$-
$100,000
$200,000
$300,000
$400,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
208

BETHEL AVENUE IMPROVEMENTS
Bethel Avenue Improvements 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 263,993 $ 276,139 $ - $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 263,993 $ 276,139 $ - $ - $ - $ -

EXPENDITURES
Bethel Avenue Improvements $ 309,405 $ 13,461 $ 44,424 $ - $ - TOTAL EXPENDITURES $ 309,405 $ 13,461 $ 44,424 $ - $ - $ - Net Revenue/(Expenditures) $ (45,412) $ 262,678 $ (44,424) $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (45,412) $ 262,678 $ (44,424) $ - $ - $ - Beginning Fund Balance, July 1 $ - $ (45,412) $ 217,266 $ 218,254 $ - $ - Ending Fund Balance, June 30 $ (45,412) $ 217,266 $ 218,254 $ 218,254 $ - $ - $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the Federal Grant which is to be used on the Bethel Avenue Improvement.

Budget Highlights: This project was fully constructed in FY20.

Expenses
Bethel Avenue
Improvements
0% 0% Revenues
CMAQ Grants
From Other
Funds
209

MADSEN AVE RECON -

STROUD TO SIERRA
Madsen Avenue Bike Path - Stroud to Kamm 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 59,368 $ 53,979 $ 52,430 $ 583,237 $ 583,237 $ - From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 59,368 $ 53,979 $ 52,430 $583,237 $ 583,237 $ -

EXPENDITURES
Madsen Ave Reconstruct $ 64,367 $104,677 $ 52,430 $ 663,414 $ 583,237 $ - TOTAL EXPENDITURES $ 64,367 $104,677 $ 52,430 $ 663,414 $ 583,237 $ - Net Revenue/(Expenditures) $ (4,998) $ (50,698) $ - $ (80,177) $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (4,998) $ (50,698) $ - $ (80,177) $ - $ - Beginning Fund Balance, July 1 $ - $ (4,998) $ - $ - $ - $ - Ending Fund Balance, June 30 $ (4,998) $ - $ - $ (80,177) $ - $ - Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path-Stroud to Kamm.

Budget Highlights: The City was able to secure an air quality grant to extend a pedestrian pathway along Madsen Ave. from Stroud, extending north to Kamm.

Expenses
Madsen Ave Reconstruct
0%
Revenues 0%
CMAQ Grants
From Other Funds
$-
$0
$0
$1
$1
$1
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
210

MADSEN AVE BIKE PATH -

STROUD TO KAMM
Madsen Avenue Bike Path - Stroud to Kamm 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 59,368 $ 53,979 $ 11,096 $ 353,841 $ 353,841 $ 164,659 From Other Funds $ - $ - $ - $ 30,187 $ 30,187 $ -
TOTAL REVENUES $ 59,368 $ 53,979 $ 11,096 $ 384,028 $ 384,028 $ 164,659

EXPENDITURES
Madsen Ave Reconstruct $ 64,367 $104,677 $ 39,430 $ 384,028 $ 299,998 $ 164,659 TOTAL EXPENDITURES $ 64,367 $104,677 $ 39,430 $ 384,028 $ 299,998 $ 164,659 Net Revenue/(Expenditures) $ (4,998) $ (50,698) $ (28,334) $ - $ 84,030 $ (0) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (4,998) $ (50,698) $ (28,334) $ - $ 84,030 $ (0) Beginning Fund Balance, July 1 $ - $ (4,998) $ (55,697) $ (84,030) $ (84,030) $ (0) Ending Fund Balance, June 30 $ (4,998) $ (55,697) $ (84,030) $ (84,030) $ (0) $ (1) Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path-Stroud to Kamm.

Budget Highlights: The City was able to secure an air quality grant to extend a pedestrian pathway along Madsen Ave. from Stroud, extending north to Kamm. This will be constructed in FY22 Expenses
Madsen Ave Reconstruct
100%
0% Revenues
CMAQ Grants
From Other Funds
$-
$50,000
$100,000
$150,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
211

BETHEL / SIERRA ROUNDABOUT
Bethel / Sierra Roundabout 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 24,000 $ 56,000 $ 79,648 $ 1,200,845 $ 79,648 $ 1,075,000 From Other Funds $ - $ - $ - $ 80,177 $ 80,177 $ -
TOTAL REVENUES $ 24,000 $ 56,000 $ 79,648 $ 1,281,022 $ 159,825 $ 1,075,000

EXPENDITURES
Bethel/Sierra Roundabout $ 24,000 $ 48,000 $ 79,110 $ 1,200,845 $ 66,050 $ 1,075,000 TOTAL EXPENDITURES $ 24,000 $ 48,000 $ 79,110 $ 1,200,845 $ 66,050 $ 1,075,000 Net Revenue/(Expenditures) $ - $ 8,000 $ 538 $ 80,177 $ 93,775 $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ 8,000 $ 538 $ 80,177 $ 93,775 $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ 80,177 $ - $ - Description: This fund is for the Federal Grant which is to be used on the Bethel and Sierra Roundabout.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY22 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Madsen Ave
Reconstruct
100%
0% Revenues
CMAQ Grants
From Other Funds
212

MEHLERT AVE RECONSTRUCTION
Bethel / Sierra Roundabout 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ - $ 5,260 $ 2,104 $ 304,429 $ 241,661 $ - From Other Funds $ - $ - $ - $ 37,024 $ - $ -
TOTAL REVENUES $ - $ 5,260 $ 2,104 $ 341,453 $ 241,661 $ -

EXPENDITURES
Mehlert Ave Reconstruction $ - $ - $ - $ (2,377) $ 241,746 $ - TOTAL EXPENDITURES $ - $ - $ - $ (2,377) $ 241,746 $ -
Net Revenue/(Expenditures) $ - $ 5,260 $ 2,104 $ 343,830 $ (85) $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ 5,260 $ 2,104 $ 343,830 $ (85) $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ 343,830 $ - $ - Description: This fund is for the Federal Grant which is to be used on Mehlert Ave Reconstruction.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY22. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Madsen Ave Reconstruct
100%
Revenues 0%
CMAQ Grants
From Other Funds
213
12TH AVE SIDEWALKS-STROUD-ASLAN
Bethel / Sierra Roundabout 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ - $ - $ 3,000 $ 77,020 $ 3,000 $ 58,700
From Other Funds $ - $ - $ - $ 1,721 $ - $ -
TOTAL REVENUES $ - $ - $ 3,000 $ 78,741 $ 3,000 $ 58,700

EXPENDITURES
12th Ave Sidewalks $ - $ - $ 3,000 $ 78,741 $ - $ 58,700 TOTAL EXPENDITURES $ - $ - $ 3,000 $ 78,741 $ - $ 58,700 Net Revenue/(Expenditures) $ - $ - $ - $ - $ 3,000 $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ 3,000 $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ -
Description: This fund is for the Federal Grant which is to be used on the 12th Ave. Sidewalks from Stroud to Aslan.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY22 .
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Madsen Ave
Reconstruct
100%
Revenues 0%
CMAQ Grants
From Other Funds
214
18TH AVE SIDEWALKS-STROUD-KLEPPER
Bethel / Sierra Roundabout 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ - $ - $ 3,000 $ 77,020 $ 3,000 $ 104,800
From Other Funds $ - $ - $ - $ 1,721 $ - $ -
TOTAL REVENUES $ - $ - $ 3,000 $ 78,741 $ 3,000 $ 104,800

EXPENDITURES
18th Ave Sidewalks $ - $ - $ 3,000 $ 78,741 $ - $ 104,800 TOTAL EXPENDITURES $ - $ - $ 3,000 $ 78,741 $ - $ 104,800 Net Revenue/(Expenditures) $ - $ - $ - $ - $ 3,000 $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ 3,000 $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ -
Description: This fund is for the Federal Grant which is to be used on the 18th Ave. Sidewalks from Stroud to Klepper.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY23 $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Madsen Ave
Reconstruct
100%
0%
Revenues
CMAQ Grants
From Other Funds
215
18TH AVE SIDEWALKS-SIERRA -STROUD
Bethel / Sierra Roundabout 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ - $ - $ - $ - $ - $ 146,957
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ 146,957

EXPENDITURES
18th Ave Sidewalks $ - $ - $ - $ - $ - $ 146,957
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 146,957
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ -
Description: This fund is for the Federal Grant which is to be used on the 18th Ave. Sidewalks from Sierra to Stroud.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY23 $-
$50,000
$100,000
$150,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Madsen Ave
Reconstruct
100%
0%
Revenues
CMAQ Grants
From Other Funds
216
General Sewer
Traffic Public Safety Recreation Water Government Connection Actual Fund Balance,
June 30, 2021 1,631,883 (947,293) 1,436,885 1,023,960 828,417 1,244,567 Estimated Beg. Fund Bal.,
June 30, 2022 1,959,033 (670,293) 1,604,885 1,266,960 1,089,517 1,395,567 Revenues:

Impact Fees 250,000 160,000 130,000 150,000 170,000 100,000 Interest - - - - - -
Total Revenue 250,000 160,000 130,000 150,000 170,000 100,000 Expenses:

Interest - - - - - -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - -
Park Improvements-Athwal park - - 65,000 - - -
Design for Recreation space - -
Municipal Service Review - - - - - -
18th Ave SB lanes 270,000 - - - - -
Road repair Ave 396 - -
Update ADA transition plan - - - - -
Total Expenses 270,000 - 65,000 - - -
Net Result (20,000) 160,000 65,000 150,000 170,000 100,000 Projected Fund Balance,
June 30, 2023 1,939,033 (510,293) 1,669,885 1,416,960 1,259,517 1,495,567 Park Park Equipment
Storm & Recreation - & Recreation - Traffic Replacement Drain Neighborhood Community Impact Reserve TOTAL
Actual Fund Balance,
June 30, 2021 293,078 103,419 205,029 13,386 25,397 5,858,728 Estimated Beg. Fund Bal.,
June 30, 2022 117,078 210,599 326,529 13,386 25,397 7,338,658 Revenues:

Impact Fees 50,000 60,000 - - - 1,070,000
Interest - - - - - -
Total Revenue 50,000 60,000 - - - 1,070,000
Expenses:

Interest -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - -
Park Improvements - - - - - 65,000
Design for Recreation space - - - - - -
Municipal Service Review - - - - - -
Stroud line - - - - - 270,000
Road repair Ave 396 - - - - - -
Capital Outlay - - - - - -
Total Expenses - - - - - 335,000
Net Result 50,000 60,000 - - - 735,000
Projected Fund Balance,
June 30, 2023 167,078 270,599 326,529 13,386 25,397 8,073,658 Capital Facilities

CITY OF KINGSBURG
Summary of Development Impact Fee Funds
2022-23 Fiscal Year Budget
217
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change

TRAFFIC FACILITIES
210-9601-549-5270 PROFESSIONAL SERVICES $ - $ 2,874 $ - $ 15,000 $ - $ 26,850 $ - 210-9601-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9601-549-5710 18TH AVE SB LANES(KAMM-N/O TRACT6167 $ - $ - $ - $ - $ - $ - $ 270,000 210-9601-549-5758 UPDATE ADA TRANSITION PLAN $ 75,000 $ 18,750 $ - $ - $ - $ - $ - 210-9601-549-5761 ROAD REPAIR-AVE 396 $ - $ - $ - $ 200,000 $ - $ - $ - TOTAL, TRAFFIC FACILITIES $ 75,000 $ 21,624 $ - $ 215,000 $ - $ 26,850 $ 270,000 25.58%

FIRE/AMB
210-9602-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9602-549-5606 CAPITAL LEASE $ - $ - $ - $ - $ - $ - $ - 210-9602-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -
POLICE
210-9603-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9603-549-5606 CAPITAL LEASE $ - $ - $ - $ - $ - $ - $ - 210-9603-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -

PUBLIC SAFETY
210-9609-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9609-549-5606 CAPITAL LEASE $ - $ - $ - $ - $ - $ - $ - 210-9609-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -
TOTAL, PUBLIC SAFETY $ - $ - $ - $ - $ - $ - $ -

PARKS AND REC
210-9606-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 210-9606-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9606-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - 210-9606-549-5759 PARK IMPROVEMENTS $ 600,000 $ 618,130 $ 3,626 $ 603,000 $ - $ - $ 65,000 210-9606-549-5760 DESIGN FOR RECREATION SPACE $ 20,000 $ - $ - $ - $ - $ - $ - TOTAL $ 620,000 $ 618,130 $ 3,626 $ 603,000 $ - $ - $ 65,000 -89.22%

WATER FACILITIES
210-9608-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 210-9608-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9608-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -

CITY HALL
210-9604-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 210-9604-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9604-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -

PUBLIC WORKS
210-9605-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 210-9605-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9605-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -

LIBRARY
210-9607-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 210-9607-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9607-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -

GENERAL GOVERNMENT
210-9691-549-5270 PROFESSIONAL SERVICES $ - $ - $ 43,945 $ 70,000 $ 2,500 $ - $ - 210-9691-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 210-9691-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - 210-9691-549-5757 MUNICIPAL SERVICE REVIEW $ 40,000 $ 22,489 $ - $ 20,000 $ - $ 26,000 $ - TOTAL $ 40,000 $ 22,489 $ 43,945 $ 90,000 $ 2,500 $ 26,000 $ - TOTAL, GENERAL GOVERNMENT $ 40,000 22,489 $ 43,945 $ 90,000 $ 2,500 $ 26,000 $ - -100.00% TOTAL PROFESSIONAL SERVICES $ - $ 2,874 $ 43,945 $ 85,000 $ 2,500 $ 26,850 $ - TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 735,000 $ 659,369 $ 3,626 $ 823,000 $ - $ 26,000 $ 335,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL FACILITIES $ 735,000 $ 662,243 $ 47,571 $ 908,000 $ 2,500 $ 52,850 $ 335,000 -63.11%

SEWER CONNECTION
211-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 211-9100-549-5425 DEVELOPER REIMBURSEMENTS $ - $ - $ - $ - $ - $ - $ - 211-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 211-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL, SEWER CONNECTION $ - $ - $ - $ - $ - $ - $ -

STORM DRAIN
212-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 212-9100-549-5425 DEVELOPER REIMBURSEMENTS $ - $ - $ - $ - $ - $ - $ - 212-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 212-9100-549-5701 CAPITAL OUTLAY $ - $ - $ 2,190 $ 250,000 $ 184,254 $ 250,000 $ -

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
218
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
TOTAL, STORM DRAIN $ - $ - $ 2,190 $ 250,000 $ 184,254 $ 250,000 $ -

NEIGHBORHOOD PARK/REC
214-8100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 214-8100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 214-8100-549-5606 CAPTAL LEASE $ - $ - $ - $ - $ - $ - $ - 214-8100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ - $ -

COMMUNITY PARK/REC
214-8200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 214-8200-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - $ - 214-8200-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - 214-8200-549-5762 DESIGN FUNDING FOR PARK IMPR $ - $ - $ - $ - $ - $ - $ - TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ - $ -
TOTAL, PARK/RECREATION $ - $ - $ - $ - $ - $ - $ -
TOTAL PROFESSIONAL SERVICES $ - $ 2,874 $ 43,945 $ 85,000 $ - $ - $ - TOTAL DEVELOPER REIMURSEMENT $ - $ - $ - $ - $ - $ - $ - TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 735,000 $ 659,369 $ 5,816 $ 1,073,000 $ 184,254 $ 276,000 $ 335,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ - $ -
TOTAL, CAPITAL PROJECTS $ 735,000 $ 662,243 $ 49,761 $ 1,158,000 $ 186,754 $ 302,850 $ 335,000 -71.07% Revenues $ 365,653 $ 2,181,312 $ 1,247,788 $ 972,000 $ 1,468,278 $ 1,676,600 $ 1,070,000 Expenses $ 735,000 $ 662,243 $ 49,761 $ 1,158,000 $ 186,754 $ 302,850 $ 335,000 $ (369,347) $ 1,519,069 $ 1,198,027 $ (186,000) $ 1,281,524 $ 1,373,750 $ 735,000 219
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change

CAPITAL FACILITIES
210-0000-451-0101 INTEREST $ 18,319 $ 34,278 $ 21,624 $ - $ - $ - $ - 210-0000-481-0101 HOLDING $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 18,319 34,278 $ 21,624 $ - $ - $ - $ -
210-0000-451-0201 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0102 TRAFFIC $ 70,121 $ 442,130 $ 373,816 $ 245,000 $ 321,808 $ 354,000 $ 250,000 2.04% TOTAL $ 70,121 $ 442,130 $ 373,816 $ 245,000 $ 321,808 $ 354,000 $ 250,000 2.04% 210-0000-451-0202 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0103 FIRE/AMBULANCE $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -
210-0000-451-0203 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0104 POLICE $ - $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ - $ -
210-0000-451-0209 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0110 PUBLIC SAFETY $ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 239,470 $ 277,000 $ 160,000 1.91% TOTAL $ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 239,470 $ 277,000 $ 160,000 1.91% 210-0000-451-0206 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0107 PARKS AND RECREATION $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 156,396 $ 168,000 $ 130,000 TOTAL $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 156,396 $ 168,000 $ 130,000 210-0000-451-0208 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0109 WATER FACILITIES $ 25,168 220,354 $ 173,029 $ 144,000 $ 210,923 $ 243,000 $ 150,000 4.17% TOTAL $ 25,168 $ 220,354 $ 173,029 $ 144,000 $ 210,923 $ 243,000 $ 150,000 4.17% 210-0000-451-0204 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0105 CITY HALL $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -
210-0000-451-0205 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0106 PUBLIC WORKS $ - $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - $ -
210-0000-451-0207 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0108 LIBRARY $ - $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ - $ -
210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0111 GENERAL GOVERNMENT $ 28,850 $ 213,600 $ 105,096 $ 130,000 $ 236,119 $ 261,100 $ 150,000 15.38% TOTAL $ 28,850 $ 213,600 $ 105,096 $ 130,000 $ 236,119 $ 261,100 $ 150,000 15.38% 210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ - $ -
210-0000-481-0112 GEN GOV-ADMIN FEES $ 3,199 $ 21,065 $ 11,430 $ 16,000 $ 24,416 $ 27,000 $ 20,000 TOTAL $ 3,199 $ 21,065 $ 11,430 $ 16,000 $ 24,416 $ 27,000 $ 20,000 210-0000-481-0113 SPECIAL TRAFFIC (18THKERN) $ 2,791 $ - $ - $ - $ - $ - $ - 210-0000-481-0114 SPECIAL TRAFFIC (18THSR99) $ 1,075 $ - $ - $ - $ - $ - $ - TOTAL $ 3,867 $ - $ - $ - $ - $ - $ -
TOTAL, GENERAL GOVERNEMENT $ 35,916 $ 234,665 $ 116,526 $ 146,000 $ 260,536 $ 288,100 $ 170,000 16.44% TOTAL INTEREST $ 18,319 $ 34,278 $ 21,624 $ - $ - $ - $ - TOTAL FEES $ 192,094 1,912,316 $ 934,456 $ 820,000 $ 1,189,133 $ 1,330,100 $ 860,000 4.88% TOTAL, CAPITAL FACILITIES $ 210,413 $1,946,594 $ 956,081 $ 820,000 $ 1,189,133 $ 1,330,100 $ 860,000 4.88%

SEWER CONNECTION
211-0000-451-0101 INTEREST $ 10,764 $ 16,904 $ 7,211 $ - $ - $ 7,000 $ - 211-0000-481-0201 CONNECTION FEES $ 17,115 $ 128,168 $ 112,959 $ 70,000 $ 122,087 $ 144,000 $ 100,000 42.86% TOTAL, SEWER CONNECTION $ 27,879 145,072.46 $ 120,170 $ 70,000 $ 122,087 $ 151,000 $ 100,000 42.86%

STORM DRAIN
212-0000-451-0101 INTEREST $ 1,382 $ 3,375 $ 1,419 $ - $ - $ - $ -

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
220
FY 18/19 FY 19/20 FY 20/21 FY 21/22 as of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
212-0000-481-0301 STORM DRAIN FEES $ 109,344 $ 11,131 $ 110,250 $ 40,000 $ 49,878 $ 74,000 $ 50,000 25.00% TOTAL, STORM DRAIN $ 110,726 14,505.95 $ 111,669 $ 40,000 $ 49,878 $ 74,000 $ 50,000 25.00%

NEIGHBORHOOD/PARK REC
214-0000-422-0401 CMAS GRANT $ - $ - $ - $ - $ - $ - $ - 214-0000-481-0401 HOLDING $ - $ - $ - $ - $ - $ - $ -
214-0000-481-0402 NEIGHBORHOOD $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 107,180 $ 121,500 $ 60,000 TOTAL, N-HOOD/PARK REC $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 107,180 $ 121,500 $ 60,000

COMMUNIY/PARK REC
214-0000-451-0101 INTEREST $ 2,305 $ 4,147 $ 1,942 $ - $ - $ - $ - 214-0000-451-0302 REGIONAL $ - $ - $ - $ - $ - $ - $ -
214-0000-481-0403 REGIONAL $ - $ - $ - $ - $ - $ - $ -
TOTAL, COMMUNITY/PARK REC $ 2,305 4,147 $ 1,942 $ - $ - $ - $ - TOTAL GRANTS $ - $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 2,305 $ 4,147 $ 1,942 $ - $ - $ - $ -
TOTAL FEES $ 14,330 70,992 $ 57,926 $ 42,000 $ 107,180 $ 121,500 $ 60,000 TOTAL, PARK/RECREATION $ 16,635 75,139 $ 59,868 $ 42,000 $ 107,180 $ 121,500 $ 60,000

TRAFFIC IMPACT
216-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ -
216-0000-481-0501 TRAFFIC IMPACT FEES $ - $ - $ - $ - $ - $ - $ - TOTAL, TRAFFIC IMPACT $ - $ - $ - $ - $ - $ - $ -

EQUIPMENT/FACILITY RESERVE
243-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ -
243-0000-451-0504 POOL $ - $ - $ - $ - $ - $ - $ -
243-0000-451-0509 FIRE TRUCK $ - $ - $ - $ - $ - $ - $ - TOTAL, EQUIP/FACIL RES. $ - $ - $ - $ - $ - $ - $ -
TOTAL GRANTS $ - $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 32,770 $ 58,704 $ 32,196 $ - $ - $ 7,000 $ - TOTAL FEES $ 332,883 $2,122,608 $ 1,215,591 $ 972,000 $ 1,468,278 $ 1,669,600 $ 1,070,000 10.08% TOTAL, CAPITAL PROJECTS $ 365,653 $2,181,312 $ 1,247,788 $ 972,000 $ 1,468,278 $ 1,676,600 $ 1,070,000 10.08% Revenues $ 365,653 $2,181,312 $ 1,247,788 $ 972,000 $ 1,468,278 $ 1,676,600 $ 1,070,000 Expenses $ 735,000 $ 662,243 $ 49,761 $1,158,000 $ 186,754 $ 302,850 $ 335,000 $ (369,347) $1,519,069 $ 1,198,027 $ (186,000) $ 1,281,524 $ 1,373,750 $ 735,000 221

DEVELOPMENT IMPACT FEES - TRAFFIC
CAPITAL FACILITIES - TRAFFIC 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Traffic $ 70,121 $ 442,130 $ 373,816 $ 245,000 $ 354,000 $ 250,000 TOTAL REVENUES $ 70,121 $ 442,130 $ 373,816 $ 245,000 $ 354,000 $ 250,000

EXPENDITURES
Professional Services $ - $ 2,874 $ - $ 15,000 $ 26,850 $ - Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 270,000
Update ADA Transition Plan $ - $ 18,750 $ - $ - $ - $ - TOTAL EXPENDITURES $ - $ 21,624 $ - $ 15,000 $ 26,850 $ 270,000 Net Revenue/(Expenditures) $ 70,121 $ 420,506 $ 373,816 $ 230,000 $ 327,150 $ (20,000) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 70,121 $ 420,506 $ 373,816 $ 230,000 $ 327,150 $ (20,000) Beginning Fund Balance, July 1 $ 767,441 $ 837,562 $ 1,258,068 $ 1,631,883 $ 1,631,883 $ 1,959,033 20.05% Ending Fund Balance, June 30 $ 837,562 $ 1,258,068 $ 1,631,883 $ 1,861,883 $ 1,959,033 $ 1,939,033 4.14% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate their impact on Arterial streets. This portion of the fee is for improvements to main arterial streets and some identified traffic signals.

Budget Highlights: Expenditures for 2021-2022 are related to Ave. 396 reconstruction costs and updating our Vehicle Miles Traveled (VMT) Study.
222

DEVELOPMENT IMPACT FEES - SPECIAL

RECREATION
CAPITAL FACILITIES - RECREATION 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Parks and Recreation $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 168,000 $ 130,000 TOTAL REVENUES $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 168,000 $ 130,000

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
Park Improvements $ - $ - $ - $ - $ - $ 65,000
Design for Recreation Space $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 65,000
Net Revenue/(Expenditures) $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 168,000 $ 65,000 Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 168,000 $ 65,000 Beginning Fund Balance, July 1 $ 575,528 $ 604,598 $ 1,364,210 $ 1,436,885 $ 1,436,885 $ 1,604,885 11.69% Ending Fund Balance, June 30 $ 604,598 $ 1,364,210 $ 1,436,885 $ 1,564,885 $ 1,604,885 $ 1,669,885 6.71% Description: These are fees charged to new development to mediate their impact on Recreation. This portion of the fee is for a Youth Center Land Acquisition and building, land acquisition for playing fields open space corridor development and facility improvements and development.

Budget Highlights: Monies are budgeted for the purchase of land or for improvements for new recreational opporunities. $-
$10,000
$20,000
$30,000
$40,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND
Series1 Series2
223

DEVELOPMENT IMPACT FEES - WATER
CAPITAL FACILITIES - WATER FACILITIES 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Water Facilities $ 25,168 $ 220,354 $ 173,029 $ 144,000 $ 243,000 $ 150,000 TOTAL REVENUES $ 25,168 $ 220,354 $ 173,029 $ 144,000 $ 243,000 $ 150,000

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 25,168 $ 220,354 $ 173,029 $ 144,000 $ 243,000 $ 150,000 4.17% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 25,168 $ 220,354 $ 173,029 $ 144,000 $ 243,000 $ 150,000 4.17% Beginning Fund Balance, July 1 $ 605,409 $ 630,577 $ 850,931 $ 1,023,960 $1,023,960 $ 1,266,960 23.73% Ending Fund Balance, June 30 $ 630,577 $ 850,931 $ 1,023,960 $ 1,167,960 $1,266,960 $ 1,416,960 21.32%

FACILITIES
Description: These are fees charged to new development to supplement the cost of new water facilities in Kingsburg.

Budget Highlights: No expenditures anticipated in FY22. $-
$100,000
$200,000
$300,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
224

DEVELOPMENT IMPACT FEES - PUBLIC SAFETY
Capital Facilities - Public Safety 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ - 0.00%
Public Safety $ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 277,000 $ 160,000 0.00% Fire/Ambulance $ - $ - $ - $ - $ - $ -
Police $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 277,000 $ 160,000 1.91%

EXPENDITURES
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Lease $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 277,000 $ 160,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance$ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 277,000 $ 160,000 Beginning Fund Balance, July 1 $ (1,454,144) $ (1,422,325) $(1,145,704) $ (947,293) $ (947,293) $ (670,293) -29.24% Ending Fund Balance, June 30 $ (1,422,325) $ (1,145,704) $ (947,293) $ (790,293) $ (670,293) $ (510,293) -35.43% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate thier impact on Police and Fire Services. New for Fiscal Year 16-17 was Public Safety combining Fire and Police.

Budget Highlights: No expenditures anticipated in FY22. 225

DEVELOPMENT IMPACT FEES - GENERAL

GOVERNMENT
Capital Facilities - General Government 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
General Government $ 28,850 $ 213,600 $ 105,096 $ 130,000 $ 261,100 $ 170,000 City Hall/Public Works/Library $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 28,850 $ 213,600 $ 105,096 $ 130,000 $ 261,100 $ 170,000

EXPENDITURES
Professional Services $ - $ - $ 43,945 $ 70,000 $ - $ - Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Municipal Service Review $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ 43,945 $ 70,000 $ - $ -
Net Revenue/(Expenditures) $ 28,850 $ 213,600 $ 61,151 $ 60,000 $ 261,100 $ 170,000 183.33% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 28,850 $ 213,600 $ 61,151 $ 60,000 $ 261,100 $ 170,000 183.33% Beginning Fund Balance, July 1 $ 524,816 $ 553,666 $ 767,266 $ 828,417 $ 828,417 $ 1,089,517 31.52% Ending Fund Balance, June 30 $ 553,666 $ 767,266 $ 828,417 $ 888,417 $ 1,089,517 $ 1,259,517 41.77% Description: New for fiscal year was 16-17 as General Government combining City Hall, Public Works and Library.

Budget Highlights: Funds are budgeted for Municipal Service Review update per LAFco. requirements as well as the completion of the Community Specific Plan in partnership with Tulare Co. The city will also be updating our development standards for new development. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
226

SEWER CONNECTION FEES
SEWER CONNECTION FEES 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 10,764 $ 16,904 $ 7,211 $ - $ 7,000 $ -
Connection Fees $ 17,115 $ 128,168 $ 112,959 $ 70,000 $ 144,000 $ 100,000 TOTAL REVENUES $ 27,879 $ 145,072 $ 120,170 $ 70,000 $ 151,000 $ 100,000

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 27,879 $ 145,072 $ 120,170 $ 70,000 $ 151,000 $ 100,000 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 27,879 $ 145,072 $ 120,170 $ 70,000 $ 151,000 $ 100,000 Beginning Fund Balance, July 1 $ 951,446 $ 979,325 $ 1,124,397 $ 1,244,567 $ 1,244,567 $ 1,395,567 12.13% Ending Fund Balance, June 30 $ 979,325 $ 1,124,397 $ 1,244,567 $ 1,314,567 $ 1,395,567 $ 1,495,567 13.77% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of sewer facilities and for oversize lines. The fees are authorized by an ordinance from SKF.

Budget Highlights: No expenditures anticipated in FY22. $-
$50,000
$100,000
$150,000
$200,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
227

STORM DRAIN FEES
STORM DRAIN FEES 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 1,382 $ 3,375 $ 1,419 $ - $ - $ -
Storm Drain Fees $ 109,344 $ 11,131 $ 110,250 $ 40,000 $ 74,000 $ 50,000 TOTAL REVENUES $ 110,726 $ 14,506 $111,669 $ 40,000 $ 74,000 $ 50,000

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ 2,190 $ 250,000 $ 250,000 $ - TOTAL EXPENDITURES $ - $ - $ 2,190 $ 250,000 $250,000 $ - Net Revenue/(Expenditures) $ 110,726 $ 14,506 $ 109,479 $ (210,000) $(176,000) $ 50,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 110,726 $ 14,506 $ 109,479 $ (210,000) $(176,000) $ 50,000 Beginning Fund Balance, July 1 $ 58,367 $ 169,093 $ 183,599 $ 293,078 $ 293,078 $ 117,078 -60.05% Ending Fund Balance, June 30 $ 169,093 $ 183,599 $ 293,078 $ 83,078 $ 117,078 $ 167,078 101.11% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of storm drain system facilities.

Budget Highlights: Potential expenditure of an existing storm drain line upgrade due to new construction. $-
$100,000
$200,000
$300,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
228

PARKS & RECREATION - NEIGHBORHOOD
PARKD & RECREATION - NEIGHBORHOOD 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAS Grant $ - $ - $ - $ - $ - $ -
Holding $ - $ - $ - $ - $ - $ -
Neighborhood $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 107,180 $ 60,000 TOTAL REVENUES $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 107,180 $ 60,000

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 107,180 $ 60,000 Changes in Fund Balance $ - $ - $ - $ - 0.00%
Net Increase/(Decrease) in Fund Balance $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 107,180 $ 60,000 Beginning Fund Balance, July 1 $ (39,829) $ (25,499) $ 45,493 $ 103,419 $ 103,419 $ 210,599 103.64% Ending Fund Balance, June 30 $ (25,499) $ 45,493 $ 103,419 $ 145,419 $ 210,599 $ 270,599 86.08% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.

Budget Highlights: No expenditures anticipated in FY22. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
229

PARKS & RECREATION - COMMUNITY
PARKS & RECREATION - COMMUNITY 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 2,305 $ 4,147 $ 1,942 $ - $ - $ -
Regional $ - $ - $ - $ - $ 121,500 $ -
TOTAL REVENUES $ 2,305 $ 4,147 $ 1,942 $ - $ 121,500 $ -

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 2,305 $ 4,147 $ 1,942 $ - $ 121,500 $ - Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 2,305 $ 4,147 $ 1,942 $ - $ 121,500 $ - Beginning Fund Balanc,e July 1 $ 196,634 $ 198,939 $ 203,087 $ 205,029 $ 205,029 $ 326,529 59.26% Ending Fund Balance, June 30 $ 198,939 $ 203,087 $ 205,029 $ 205,029 $ 326,529 $ 326,529 59.26% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.

Budget Highlights: No expenditures anticipated in FY22. $(1,000)
$1,000
$3,000
$5,000
$7,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
230

CAPITAL PROJECT TRAFFIC IMPACT ZONE
CAPITAL PROJECT TRAFFIC IMPACT ZONE 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Traffic Impact Fees $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 0.00% Ending Fund Balance, June 30 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 0.00% Description: The primary function of this budget is to construct the improvements necessary due to the development in the K-Mart benefit area. The funds are restricted to use for streets, signals and ramps.

Budget Highlights: None
$-
$5
$10
$15
$20
$25
$30
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
231

EQUIPMENT REPLACEMENT RESERVE
Equipment Replacement Reserve 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Pool $ - $ - $ - $ - $ - $ -
Fire Truck $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 0.00% Ending Fund Balance, June 30 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 0.00% Description: The Primary purpose of this fund is to accumulate reserves for future capital equipment.

Budget Highlights:
$-
$10
$20
$30
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
232
Actual Fund Balance,
June 30, 2021 2,303,530 (217,411) 899 99,008 64,472 2,250,500 Estimated Beg. Fund Bal., -
June 30, 2022 2,079,073 (171,496) 2,859 140,559 114,292 2,165,288 Revenues:

Special Assessments - 52,000 2,850 48,000 41,000 143,850 Interest 76,000 - - - - 76,000
Total Revenue 76,000 52,000 2,850 48,000 41,000 219,850 Expenses:

Fiscal Agent Fees 4,950 - - - - 4,950
Principle Retirement 320,500 - - - - 320,500
Interest and Fiscal charges 3,570 - - 4,170 4,675 12,415 Total Expenses 329,020 - - 4,170 4,675 337,865
Net Result (253,020) 52,000 2,850 43,830 36,325 (118,015) Projected Fund Balance,
June 30, 2023 $ 1,826,054 $ (119,496) $ 5,709 $ 184,389 $ 150,617 $ 2,047,273

CITY OF KINGSBURG
Summary of Finance Authority Funds
2022/23 Fiscal Year Budget
Finance
Authority
Special
Assessment
District 1991-1
Special
Assessment
District 1991-1 -
Supplemental
Special
Assessment
District 1992-1
Special
Assessment
District 1992-2 Total
233
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change

FINANCE AUTHORITY
750-0000-451-0101 INTEREST $ 141,875 $ 117,371 $ 76,803 $ 110,000 $ - $ 76,000 $ 76,000 -30.91% TOTAL $ 141,875 117,371 $ 76,803 $ 110,000 $ - $ 76,000 $ 76,000 -30.91% SPECIAL ASSESS DIST 1991-1
754-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% 754-0000-491-0201 ASSESSMENTS RECEIVED $ 52,199 $ 52,388 $ 52,140 $ 54,000 $ 66 $ 54,000 $ 52,000 -3.70% 754-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 52,199 $ 52,388 $ 52,140 $ 54,000 $ 66 $ 54,000 $ 52,000 -3.70% SPECIAL ASSESS 91-1 SUPP
755-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - -3.70% 755-0000-491-0201 ASSESSMENTS RECEIVED $ 3,113 $ 2,999 $ 2,853 $ 3,000 $ 5 $ 3,000 $ 2,850 -5.00% TOTAL $ 3,113 $ 2,999 $ 2,853 $ 3,000 $ 5 $ 3,000 $ 2,850 -5.00% SPECIAL ASSESS 92-1
756-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% 756-0000-491-0201 ASSESSMENTS RECEIVED $ 44,682 $ 59,801 $ 47,648 $ 49,000 $ 21,652 $ 49,000 $ 48,000 -2.04% TOTAL $ 44,682 $ 59,801 $ 47,648 $ 49,000 $ 21,652 $ 49,000 $ 48,000 -2.04% SPECIAL ASSESS 92-2 AGENCY
757-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% 757-0000-491-0201 ASSESSMENTS RECEIVED $ 41,823 $ 41,720 $ 41,019 $ 57,000 $ 38,060 $ 57,000 $ 41,000 -28.07% 757-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 41,823 $ 41,720 $ 41,019 $ 57,000 $ 38,060 $ 57,000 $ 41,000 -28.07% $ -
TOTAL INTEREST $ 141,875 $ 117,371 $ 76,803 $ 110,000 $ - $ 76,000 $ 76,000 TOTAL ASSESSMENTS $ 141,817 $ 156,908 $ 143,661 $ 163,000 $ 59,782 $ 163,000 $ 143,850 TOTAL PREPAYMENTS $ - $ - $ - $ - $ - $ - $ -
TOTAL FINANCE AUTHORITY $ 283,691 $ 274,279 $ 220,464 $ 273,000 $ 59,782 $ 239,000 $ 219,850 -19.47% Revenues $ 283,691 $ 274,279 $ 220,464 $ 273,000 $ 59,782 $ 239,000 $ 219,850 Expenses $ 448,278 $ 420,770 $ 402,999 $ 324,108 $ 14,188 $ 324,212 $ 337,865 $ (164,587) $ (146,491) $ (182,536) $ (51,108) $ 45,594 $ (85,212) $ (118,015)

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
234
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/2022 PROJECTED PROPOSED Change

KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES $ 4,950 $ 4,950 $ 4,950 $ 4,950 $ 4,845 $ 4,950 $ 4,950 0.00% 750-9100-519-5474 BOND PRINCIPAL EXPENSE $ 298,300 $ 287,400 $ 286,300 $ 286,100 $ - $ 286,100 $ 320,500 12.02% 750-9100-519-5475 INTEREST EXPENSE $ 91,877 $ 84,572 $ 77,460 $ 9,407 $ 3,570 $ 9,407 $ 3,570 -62.05% TOTAL $ 395,127 376,922.36 $ 368,710 $ 300,457 $ 8,414 $ 300,457 $ 329,020 9.51% SPEC ASSESS 91-1 AGENCY
754-9100-519-5280 MISC BOND FEES $ 5,244 $ 5,255 $ 5,451 $ 5,430 $ - $ 5,430 $ - -100.00% 754-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 17,036 $ 12,611 $ 7,744 $ 2,655 $ - $ 2,655 $ - -100.00% TOTAL $ 22,280 17,866 $ 13,195 $ 8,085 $ - $ 8,085 $ - -100.00% SPEC ASSESS 91-1 SUPP AGEN
755-9100-519-5280 MISC BOND FEES $ 904 $ 922 $ 951 $ 951 $ - $ 951 $ - -100.00% 755-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 620 $ 443 $ 266 $ 89 $ - $ 89 $ - -100.00% TOTAL $ 1,524 1,364.70 $ 1,216 $ 1,040 $ - $ 1,040 $ - -100.00% SPEC ASSESS 92-1 AGENCY
756-9100-519-5280 MISC BOND FEES $ 2,284 $ 2,273 $ 2,362 $ 2,351 $ 2,418 $ 2,418 $ 2,420 2.93% 756-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 12,906 $ 10,500 $ 7,875 $ 5,031 $ - $ 5,031 $ 1,750 -65.22% TOTAL $ 15,190 12,773 $ 10,237 $ 7,382 $ 2,418 $ 7,449 $ 4,170 -43.51% SPEC ASSESS 92-2 AGENCY
757-9100-519-5280 MISC BOND FEES $ 3,320 $ 3,131 $ 3,267 $ 3,320 $ 3,356 $ 3,356 $ 3,400 2.41% 757-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 10,838 $ 8,713 $ 6,375 $ 3,825 $ - $ 3,825 $ 1,275 -66.67% TOTAL $ 14,158 11,844 $ 9,642 $ 7,145 $ 3,356 $ 7,181 $ 4,675 -34.57% $ 54
TOTAL BOND FEES $ 16,702 $ 16,532 $ 16,981 $ 17,002 $ 10,619 $ 17,105 $ 10,770 TOTAL INTEREST EXPENSE $ 91,877 $ 84,572 $ 77,460 $ 9,407 $ 3,570 $ 9,407 $ 3,570 TOTAL CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ -
TOTAL KJPA BOND PRINCIPAL PAID $ 298,300 $ 287,400 $ 286,300 $ 286,100 $ - $ 286,100 $ 320,500 TOAL ASSESSMENT BOND PMTS $ 41,400 $ 32,266 $ 22,259 $ 11,600 $ - $ 11,600 $ 3,025 TOTAL FINANCE AUTHORITY $ 448,278 $ 420,770 $ 402,999 $ 324,108 $ 14,188 $ 324,212 $ 337,865 4.24% Revenues $ 283,691 $ 274,279 $ 220,464 $ 273,000 $ 59,782 $ 239,000 $ 219,850 Expenses $ 448,278 $ 420,770 $ 402,999 $ 324,108 $ 14,188 $ 324,212 $ 337,865 $ (164,587) $ (146,491) $ (182,536) $ (51,108) $ 45,594 $ (85,212) $ (118,015)

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
235

FINANCE AUTHORITY
Finance Authority FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received $ - $ - $ - $ - $ - $ -
Interest $ 141,875 $ 117,371 $ 76,803 $ 110,000 $ 76,000 $ 76,000 -30.91% TOTAL REVENUES $ 141,875 $ 117,371 $ 76,803 $ 110,000 $ 76,000 $ 76,000 -30.91%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 395,127 $ 376,922 $ 368,710 $ 300,457 $ 300,457 $ 329,020 9.51% Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 395,127 $ 376,922 $ 368,710 $ 300,457 $ 300,457 $ 329,020 0.00% Net Revenue/(Expenditures) $ (253,253) $ (259,551) $ (291,907) $ (190,457) $ (224,457) $ (253,020) 32.85% Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (253,253) $ (259,551) $ (291,907) $ (190,457) $ (224,457) $ (253,020) 32.85% Beginning Fund Balance July 1 $ 3,108,241 $ 2,854,987 $ 2,595,437 $ 2,303,530 $2,303,530 $ 2,079,073 -9.74% Ending Fund Balance June 30 $ 2,854,989 $ 2,595,436 $ 2,303,530 $ 2,113,074 $2,079,073 $ 1,826,054 -13.58% 3475556
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Finance Authority budget contains all the interest payments due from the Individual Special Assessment bonds.

It then makes the payments that are due for the Marks-Roos bonds each year. This fund can be used for any future bond issues of the City.

Budget Highlights: The City continues to pay down outstanding debt. All existing debt was refinanced in 2015, expecting to save the City nearly $400,000 over the life of the bonds.
100%

EXPENSES
Debt Service
100%

REVENUES
Interest
236
SPECIAL ASSESSMENT DISTRICT 1991-1
SPECIAL ASSESSMENT DISTRICT 1991-1 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments Received $ 52,199 $ 52,388 $ 52,140 $ 54,000 $ 54,000 $ 52,000 -3.70% Interest $ - $ - $ - $ - $ - $ - 0.00%
TOTAL REVENUES $ 52,199 $ 52,388 $ 52,140 $ 54,000 $ 54,000 $ 52,000 -3.70%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 22,280 $ 17,866 $ 13,195 $ 8,085 $ 8,085 $ - -100.00% Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 22,280 $ 17,866 $ 13,195 $ 8,085 $ 8,085 $ - -100.00% Net Revenue/(Expenditures) $ 29,918 $ 34,522 $ 38,945 $ 45,915 $ 45,915 $ 52,000 13.25% Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 29,918 $ 34,522 $ 38,945 $ 45,915 $ 45,915 $ 52,000 13.25% Beginning Fund Balance July 1 $ (320,796) $ (290,878) $ (256,356) $ (217,411) $ (217,411) $ (171,496) -21.12% Ending Fund Balance June 30 $ (290,878) $ (256,356) $ (217,411) $ (171,496) $ (171,496) $ (119,496) -30.32% Description: This district was formed to account for the public improvements to certain subdivisions in 1991. It accounts for all the assessments received and lease payments due to the Finance Authority to pay the Marks-Roos bond payments.

Subdivisions included are Lauren Estates, Anderson Estates and Nelson Estates I.

Budget Highlights: Overall fund improvement continues with the refinancing of the City's bonds in FY2015. $10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%

EXPENSES
Debt Service
100.00%

REVENUES
Assessments
237
SPECIAL ASSESSMENT DISTRICT 1991-1

SUPPLEMENTAL
SPECIAL ASSESSMENT DISTRICT 1991-1 SUPP FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received $ 3,113 $ 2,999 $ 2,853 $ 3,000 $ 3,000 $ 2,850 -5.00% Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 3,113 $ 2,999 $ 2,853 $ 3,000 $ 3,000 $ 2,850 -5.00%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 1,524 $ 1,365 $ 1,216 $ 1,040 $ 1,040 $ - -100.00% Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 1,524 $ 1,365 $ 1,216 $ 1,040 $ 1,040 $ - -100.00% Net Revenue/(Expenditures) $ 1,589 $ 1,634 $ 1,637 $ 1,961 $ 1,960 $ 2,850 45.37% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 1,589 $ 1,634 $ 1,637 $ 1,961 $ 1,960 $ 2,850 45.37% Beginning Fund Balance July 1 $ (3,961) $ (2,372) $ (738) $ 899 $ 899 $ 2,859 217.91% Ending Fund Balance June 30 $ (2,372) $ (738) $ 899 $ 2,860 $ 2,859 $ 5,709 99.63% $1,000
$1,500
$2,000
$2,500
$3,000
$3,500
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This district was formed to account for the additional public improvements to the Nelson Estates I subdivision in 1991.

It accounts for all the assessments received and lease payments due to the Finance Authority to pay the Marks-Roos bond payments.

Budget Highlights: Overall fund improvement continues with the refinancing of the City's bonds in FY2015. 100%

REVENUES
Assessments
0%

EXPENSES
Debt Service
238
SPECIAL ASSESSMENT DISTRICT 1992-1
SPECIAL ASSESSMENT DISTRICT 1992-1 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received $ 44,682 $ 59,801 $ 47,648 $ 49,000 $ 49,000 $ 48,000 -2.04% Interest $ - $ - $ - $ - $ - $ - 0.00%
TOTAL REVENUES $ 44,682 $ 59,801 $ 47,648 $ 49,000 $ 49,000 $ 48,000 -2.04%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 15,190 $ 12,773 $ 10,237 $ 7,382 $ 7,449 $ 4,170 -43.51% Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 15,190 $ 12,773 $ 10,237 $ 7,382 $ 7,449 $ 4,170 -43.51% Net Revenue/(Expenditures) $ 29,492 $ 47,028 $ 37,412 $ 41,618 $ 41,551 $ 43,830 5.32% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 29,492 $ 47,028 $ 37,412 $ 41,618 $ 41,551 $ 43,830 5.32% Beginning Fund Balance July 1 $ (14,925) $ 14,567 $ 61,595 $ 99,008 $ 99,008 $ 140,559 -41.97% Ending Fund Balance June 30 $ 14,567 $ 61,595 $ 99,008 $ 140,626 $ 140,559 $ 184,389 -31.12% Description: This fund accounts for the capital expenditures associated with the 1992-1 Assessment District. Subdivisions included are Silverbrooke, Brucker Estates, Nelson Estates II and the K-Mart property.

Budget Highlights: Overall fund improvement continues with the refinancing of the City's bonds in FY2015. $5,000
$15,000
$25,000
$35,000
$45,000
$55,000
$65,000
$75,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service
100.00%

REVENUES
Assessments
239
SPECIAL ASSESSMENT DISTRICT 1992-2
SPECIAL ASSESSMENT DISTRICT 1992-2 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received $ 41,823 $ 41,720 $ 41,019 $ 57,000 $ 57,000 $ 41,000 -28.07% Interest $ - $ - $ - $ - $ - $ - 0.00%
TOTAL REVENUES $ 41,823 $ 41,720 $ 41,019 $ 57,000 $ 57,000 $ 41,000 -28.07%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 14,158 $ 11,844 $ 9,642 $ 7,145 $ 7,181 $ 4,675 -34.57% Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 14,158 $ 11,844 $ 9,642 $ 7,145 $ 7,181 $ 4,675 -34.57% Net Revenue/(Expenditures) $ 27,665 $ 29,876 $ 31,377 $ 49,855 $ 49,819 $ 36,325 -27.14% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 27,665 $ 29,876 $ 31,377 $ 49,855 $ 49,819 $ 36,325 -27.14% Beginning Fund Balance July 1 $ (24,446) $ 3,219 $ 33,095 $ 64,472 $ 64,472 $ 114,292 -77.27% Ending Fund Balance June 30 $ 3,219 $ 33,095 $ 64,472 $ 114,327 $ 114,292 $ 150,617 -31.74% Description: This district was formed to account for the public improvements to the Pheasant Grove I and II subdivisions in 1992.

It accounts for all the assessments received and lease payments due to the Finance Authority to pay the Marks-Roos bond payments.

Budget Highlights: Overall fund improvement continues with the refinancing of the City's bonds in FY2015. $1,000
$11,000
$21,000
$31,000
$41,000
$51,000
$61,000
$71,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service
100.00%

REVENUES
Assessments
240

RDA RDA
Successor Low/Mod Housing
Agency Successor Agency Total
Actual Fund Balance,
June 30, 2021 $ 26,574 $ 574,389 $ 600,963
Estimated Beg Fund Balance,
June 30, 2022 $ 69,994 $ 574,389 $ 644,383
Revenues: $ -
Tax Increment $ - $ - $ -
Interest $ - $ - $ -
Total Revenue $ - $ - $ -
Expenses:

SERAF Property Tax Shift $ - $ - $ -
County Admin Fees/Pass Throughs $ - $ - $ -
City Admin Fees $ - $ - $ -
Special Professional $ - $ - $ -
RDA Bond Retirement (2015 SERIES) $ 1,580 $ - $ 1,580
CIEDB Police Facility Loan $ - $ - $ -
Total Expenses $ 1,580 $ - $ 1,580
Net Result $ (1,580) $ - $ (1,580)
Projected Ending Fund Balance,
June 30, 2023 $ 68,414 $ 574,389 $ 642,803

CITY OF KINGSBURG
Summary of Redevelopment Successor Agency Funds
2022-2023 Fiscal Year Budget
241
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-0000-401-0601 AREA #1 $ 51,850 $ 49,084 $51,320 $ 48,160 $ 4,080 $ 48,160 $ - -100.00% 740-0000-401-0602 AREA #2 $ - $ - $ - $ - $ - $ - $ - 0.00% 740-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 51,850 $ 49,084 $51,320 $ 48,160 $ 4,080 $ 48,160 $ - 0.00%

SUCCESSOR LOW/MOD AGENCY
741-0000-451-0101 AREA #2 $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - $ - 0.00%
TOTAL, SUCCESSOR AGENCY FUNDS $ 51,850 $ 49,084 $51,320 $ 48,160 $ 4,080 $ 48,160 $ - -100.00% Revenues $ 51,850 $ 49,084 $51,320 $ 48,160 $ 4,080 $ 48,160 $ - Expenses $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ - $ 4,740 $ 1,580 $ 45,431 $ 43,965 $46,778 $ 43,420 $ 4,080 $ 43,420 $ (1,580)

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
242
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-9100-519-5214 PRINTING & ADVERTISING $ - $ - $ - $ - $ - $ - $ - 0.00% 740-9100-519-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - $ - 740-9100-519-5606 RDA BOND RETIREMENT (2015 SERIES) $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ - $ 4,740 $ 1,580 -66.67% 740-9100-519-5615 CIEDB POLICE FACILITY LOAN $ - $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ - $ 4,740 $ 1,580 -66.67%

SUCCESSOR LOW/MOD AGENCY
741-9100-519-5270 PRINTING & ADVERTISING $ - $ - $ - $ - $ - $ - $ - 0% 741-9100-519-5701 CIEDB POLICE FACILITY LOAN $ - $ - $ - $ - $ - $ - $ - 0% TOTAL $ - $ - $ - $ - $ - $ - $ - 0%
TOTAL, SUCCESSOR AGENCY FUNDS $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ - $ 4,740 $ 1,580 Revenues $ 51,850 $ 49,084 $ 51,320 $ 48,160 $ 4,080 $ 48,160 $ - Expenses $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ - $ 4,740 $ 1,580 $ 45,431 $ 43,965 $ 46,778 $ 43,420 $ 4,080 $ 43,420 $ (1,580)

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
243

CITY OF KINGSBURG RDA

SUCCESSOR AGENCY FUND

CITY OF KINGSBURG RDA
SUCCESSOR AGENCY FUND FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments $ 51,850 $ 49,084 $ 51,320 $ 48,160 $ 48,160 $ - -100.00% TOTAL REVENUES $ 51,850 $ 49,084 $ 51,320 $ 48,160 $ 48,160 $ - -100.00%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ 4,740 $ 1,580 -66.67% TOTAL EXPENDITURES $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ 4,740 $ 1,580 -200.00% Net Revenue/(Expenditures) $ 45,431 $ 43,965 $ 46,778 $ 43,420 $ 43,420 $ (1,580) -103.64% Changes in Fund Balance $ 1 $ - $ (1)
Net Increase/(Decrease) in Fund Balance $ 45,432 $ 43,965 $ 46,777 $ 43,420 $ 43,420 $ (1,580) -103.64% Beginning Fund Balance July 1 $ (109,600) $ (64,168) $ (20,202) $ 26,574 $ 26,574 $ 69,994 163.39% Ending Fund Balance June 30 $ (64,168) $ (20,202) $ 26,574 $ 69,994 $ 69,994 $ 68,414 -2.26% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This is a fund that accounts for the new State Law on Redevelopment Successor Agencies.The fund will account for the debt of the agency per the adopted and approved ROPS(Recognized Obligation Payment Schedule).The Succesor Agency will receive tax debt of the Agency. All of debt will be accounted for in this fund until it is retired. At that time the Fund increment to cover the recognized will be ended.

Budget Highlights None.
0%
100%

EXPENSES
Maintenance and Operation
Debt Service
0%

REVENUES
Tax Increment
244

CITY OF KINGSBURG RDA

LOW/MODERATE HOUSING SUCCESSOR

AGENCY FUND
CITY OF KINGSBURG RDA FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % LOW/MODERATE HOUSING SUCCESSOR ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments $ - $ - $ - $ - - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ - $ -

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ - $ -
Debt Service $ - $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance July 1 $ 574,389 $ 574,389 $ 574,389 $ 574,389 $ 574,389 $ 574,389 Ending Fund Balance June 30 $ 574,389 $ 574,389 $ 574,389 $ 574,389 $ 574,389 $ 574,389 Description: The former RDA was required by law to set aside 20% of the total tax increment received in the Kingsburg project area into a low/moderate income housing fund. The 20% set aside was to be used to increase and or maintain the supply of low and moderate income housing. This has now changed to the Successor Housing Agency and no new funds will be received.

Budget Highlights: While no new funds will be recieved, the City still owns property as part of the original RDA. Low/mod. income senior housing is still expected to develop.
245
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/25/22 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED $ 97,740 $ 100,317 $ 103,920 $ 103,671 $ 98,504 $ 103,671 $ 107,803 TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 97,740 $ 100,317 $ 103,920 $ 103,671 $ 98,504 $ 103,671 $ 107,803 3.99%

COMMUNITY FACILITIES DISTRICT
760-0000-491-0202 ASSESSMENTS RECEIVED $ - $ - $ 92,946 $ - $ - $ - $ - 760-0000-491-0203 TRACT 6151 - Monarch $ - $ - $ - $ - $ - $ - $ 29,881 760-0000-491-0204 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0205 TRACT 6122/6242 - Kings Estates $ - $ - $ - $ 31,000 $ 28,220 $ 52,000 $ 81,998 164.51% 760-0000-491-0206 TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0207 TRACT 5610 $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0208 TRACT 16-002 - Tulare Co. $ - $ - $ - $ 59,000 $ 74,959 $ 144,689 $ 199,058 237.39% 760-0000-491-0209 TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ - $ 13,203 TOTAL, COMMUNITY FACILITIES DISTRICT $ - $ - $ 92,946 $ 90,000 $103,179 $ 196,689 $ 324,140 260.16% TOTAL ASSESSMENT DISTRICT REVENUE $ 97,740 $ 100,317 $ 196,866 $ 193,671 $201,682 $ 300,360 $ 431,943 123.03% Revenues $ 97,740 $ 100,317 $ 196,866 $ 193,671 $201,682 $ 300,360 $ 431,943 Expenses $ 269,641 $ 100,332 $ 102,446 $ 109,672 $ 7,513 $ 103,672 $ 470,174 $ (171,901) (14) $ 94,420 $ 83,999 $194,169 $ 196,688 $ (38,231)

CITY OF KINGSBURG

ASSESSMENT DISTRCIT FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
246
FY 18/19 FY 19/20 FY 20/21 FY 21/22 As of FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/22/2022 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-9100-549-5481 ZONE 1 - PHEASANT GROVE 1 & 2 $ 16,190 $ 5,933 $ 5,933 $ 5,933 $ 947 $ 5,933 $ 5,933 0.00% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES $ 6,929 $ 2,499 $ 2,499 $ 2,499 $ 334 $ 2,499 $ 2,499 0.00% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 $ 16,634 $ 6,026 $ 6,026 $ 6,026 $ 850 $ 6,026 $ 6,026 0.00% 759-9100-549-5484 ZONE 4 - KBURG COUNTRY EST. 1 & 2 $ 14,036 $ 5,069 $ 5,069 $ 5,069 $ 689 $ 5,069 $ 5,069 0.00% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST $ 12,295 $ 4,421 $ 4,421 $ 4,421 $ 571 $ 4,421 $ 4,421 0.00% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 $ 9,247 $ 3,497 $ 3,599 $ 3,655 $ 323 $ 3,655 $ 3,845 5.19% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 $ 19,867 $ 7,492 $ 7,709 $ 7,829 $ 657 $ 7,829 $ 8,235 5.18% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 $ 17,436 $ 6,571 $ 6,761 $ 6,867 $ 538 $ 6,867 $ 7,222 5.17% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 $ 68,317 $ 25,425 $ 26,097 $ 26,505 $ 452 $ 26,505 $ 27,878 5.18% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 $ 23,105 $ 8,622 $ 8,871 $ 9,010 $ 614 $ 9,010 $ 9,477 5.18% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 $ 28,822 $ 10,671 $ 10,979 $ 11,150 $ 624 $ 11,150 $ 11,728 5.18% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 $ 19,141 $ 7,381 $ 7,562 $ 7,680 $ 54 $ 7,680 $ 8,079 5.19% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 $ 15,603 $ 5,654 $ 5,818 $ 5,909 $ 495 $ 5,909 $ 6,215 5.19% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 $ 2,018 $ 1,070 $ 1,101 $ 1,119 $ 366 $ 1,119 $ 1,176 5.10% TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 269,641 100,332 $ 102,446 $ 103,672 $ 7,513 $ 103,672 $ 107,803 3.98%

COMMUNITY FACILITIES DISTRICT
760-9100-549-5270 PROFESSIONAL SERVICES $ - $ 960 $ 6,000 $ 6,000 $ 5,005 $ 6,000 $ 6,000 0.00% 760-9100-549-5271 TRACT 6151 - Monarch $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5272 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5273 TRACT 6122/6242 - Kings Estates $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5274 TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5275 TRACT 5610 $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5276 TRACT 16-002 - Tulare Co. $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5277 TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5505 TRANSFER TO GENERAL FUND $ - $ - $ - $ - $ - $ - $ 247,408 760-9100-549-5506 TRANSFER TO FIRE DEP FUND $ - $ - $ - $ - $ - $ 50,000 $ 108,963 TOTAL, COMMUNITY FACILITIES DISTRICT $ - $ 960 $ 6,000 $ 6,000 $ 5,005 $ 56,000 $ 362,371 5939.52% TOTAL, ASSESSMENT FUNDS $ 269,641 $ 101,292 $ 108,446 $ 109,672 $ 12,518 $ 159,672 $ 470,174 328.71% Revenues $ 97,740 $ 100,317 $ 196,866 $ 193,671 $ 201,682 $ 300,360 $ 431,943 Expenses $ 269,641 $ 101,292 $ 108,446 $ 109,672 $ 12,518 $ 159,672 $ 470,174 $ (171,901) $ (974) $ 88,420 $ 83,999 $ 189,164 $ 140,688 $ (38,231)

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
247
LANDSCAPE & LIGHTING 93-01
LANDSCAPE & LIGHTING DIST. 93-01 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments $ 97,740 $ 100,317 $ 103,920 $ 103,671 $ 103,671 $ 107,803 3.99% TOTAL REVENUES $ 97,740 $ 100,317 $ 103,920 $ 103,671 $ 103,671 $ 107,803 3.99%

EXPENDITURES
Maintenance and Operation $ 269,641 $ 100,332 $ 102,446 $ 103,672 $ 103,672 $ 107,803 3.98% Debt Service $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 269,641 $ 100,332 $ 102,446 $ 103,672 $ 103,672 $ 107,803 3.98% Net Revenue/(Expenditures) $ (171,901) $ (14) $ 1,474 $ (1) $ (1) $ 0 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (171,901) $ (14) $ 1,474 $ - $ - $ - Beginning Fund Balance July 1 $ 177,925 $ 6,024 $ 6,010 $ 7,484 $ 7,484 $ 7,484 0.00% Ending Fund Balance June 30 $ 6,024 $ 6,010 $ 7,484 $ 7,484 $ 7,484 $ 7,484 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund provides funding for the City's landscape maintenance assessment district, whereby each property owner, through property tax assessments, participates in the upkeep of common areas located within their housing subdivision.

Budget Highlights All revenues are used to offset maintenance costs for each district.

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
248

COMMUNITY FACILITIES DISTRICT
COMMUNITY FACILITIES DISTRICT FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments $ - $ - $ 92,946 $ - $ - $ -
TRACT 6151 - Monarch $ - $ - $ - $ - $ - $ 29,881
TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ -
TRACT 6122/6242 - Kings Estates $ - $ - $ - $ 31,000 $ 52,000 $ 81,998 164.51% TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ -
TRACT 5610 $ - $ - $ - $ - $ - $ -
TRACT 16-002 - Tulare Co. $ - $ - $ - $ 59,000 $ 144,689 $ 199,058 237.39% TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ 13,203
TOTAL REVENUES $ - $ - $ 92,946 $ 90,000 $ 196,689 $ 324,140 260.16%

EXPENDITURES
Maintenance and Operation $ - $ 960 $ 6,000 $ 6,000 $ 56,000 $ 6,000 0% TRACT 6151 - Monarch $ - $ - $ - $ - $ - $ -
TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ -
TRACT 6122/6242 - Kings Estates $ - $ - $ - $ - $ - $ - TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ -
TRACT 5610 $ - $ - $ - $ - $ - $ -
TRACT 16-002 - Tulare Co. $ - $ - $ - $ - $ - $ -
TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ -
TRANSFER TO GENERAL FUND $ - $ - $ - $ - $ - $ 247,408
TRANSFER TO FIRE DEP FUND $ - $ - $ - $ - $ 50,000 $ 108,963 TOTAL EXPENDITURES $ - $ 960 $ 6,000 $ 6,000 $ 106,000 $ 362,371 5939.51% Net Revenue/(Expenditures) $ - $ (960) $ 86,946 $ 84,000 $ 90,689 $ (38,230) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ (960) $ 86,946 $ 84,000 $ 90,689 $ (38,230) Beginning Fund Balance July 1 $ - $ - $ (960) $ 85,986 $ 85,986 $ 176,675 105.47% Ending Fund Balance June 30 $ - $ (960) $ 85,986 $ 169,986 $ 176,675 $ 138,444 -18.56% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc.

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
249

EQUIPMENT RESERVE FUND
Equipment Reserve FY 18/19 FY19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfer from General Fund surplus $ - $ - $ 625,500 $ - $ 124,866 $ 111,061 $ - $ - $ -
TOTAL REVENUES $ - $ - $ 625,500 $ - $ 124,866 $ 111,061

EXPENDITURES
Transfer to other funds $ - $ 187,000 $ - $ 60,000 $ - $ 20,000 TOTAL EXPENDITURES $ - $ 187,000 $ - $ 60,000 $ - $ 20,000 Net Revenue/(Expenditures) $ - $ (187,000) $ 625,500 $ (60,000) $ 124,866 $ 91,061 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ (187,000) $ 625,500 $ (60,000) $ 124,866 $ 91,061 Beginning Fund Balance July 1 $ - $ - $ (187,000) $ 438,500 $ 438,500 $ 563,366 Transfer from Surplus Funds $ - $ -
Ending Fund Balance June 30 $ - $ (187,000) $ 438,500 $ 378,500 $ 563,366 $ 654,427 Description: The Equipment Reserve Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above 20% reserve policy). The funds are restricted to be used as a 'drop account' to help fund larger capital equipment items or to provided needed capital during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant 'catch-up' years.

Budget Highlights: Funds will be transferred to the General Fund for capital improvement expenses for FY22. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 18/19 FY19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
0%

EXPENSES
Fund Balance Transfer
100%
0%

REVENUES
Transfer from Surplus
250
Department Strategic Goal Met Type of Request Item Description Purpose Cost Funding Source Budget Line Item All All Infrastructure 5-Year Strategic Plan Update Update Existing Strategic Plan Document $20,000 General Fund/Water Enterprise 001-1000-519-5270/318-5100-549-5701 All All Software Hiring Software Recruitment/Compliance/Onboarding Programming $18,000 GF/Water/Measure E 001-1400-5701/318-5701/106-6200- 5717
City Hall/IT Ensure Financial Stability Software Improve IT Security Multi-Factor Login Systems $12,000 General Fund 001-1400-519-5748 City Hall All Facilities City Hall Roof & Thermostats City Hall roof repairs & thermostats $24,000 General Fund 001-4600-549-5701 Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Façade/Alley Program Grant Program for Façade/Alley $100,000 Economic Development Fund/ARPA 001-1400-519-5778 Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Econ. Development - Property Tax Micro-Grant Program $30,000 Economic Development Fund/GF 001-1400-519-5780 Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Econ. Development - Property Tax Residual Property Tax Program - Incentives $80,000 Residual Property Tax Collection 001-1400-519-5781 Community Services Improve Community Communication Software Technology Update CivicRec Software for Community Service Reservations/Payments $11,500 General Fund 001-2800-529-5701 $5,000/ 5270 $6,500 Council All Facilities Façade Repairs Awning Repairs; City Hall $5,500 General Fund 001-1400-519-5778 Council All Facilities Security Upgrades Install Door Access Readers; Safety Lighting $6,500 General Fund 001-1400-519-5749 Council All Planning Housing Element Update Sixth Cycle; MJHE $150,000 General Fund 001-2600-519-5701 Council All Planning Compensation Study Organizational Compensation Study $35,000 General Fund/Water Enterprise 001-1400-519-5701/318-5100-549-5701 Council All Planning Update Emergency Operations Plan Update Emergency Operations Plan $60,000 Measure E 106-6200-5714/106-3400-5714 Council/Committee Improve Public Safety Infrastructure Funding Request For Improvements Public Safety Committee Request $85,000 General Fund 001-1400-519-5779 Engineering/PW Improve Public Safety Infrastructure TOD Intersection Improvements Phase 1 TOD Grant Improvements, Intersections and Bike Lanes $445,000 TOD Grant; Fresno COG 032-9100-549-5270 Engineering/PW Improve Public Safety Infrastructure Parking Lot Repairs Repave Downtown Parking Lots/ADA Upgrades (Library, Senior Center, Smith St.
$225,000 Measure C 105-9400-549-5766
Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 12th Ave Sidewalk (Stroud to Aslan); Construction $65,350 CMAQ Grant; 11.4 % Measure C Local Share 060-9100-549-5751 $58,700/105-9300- 549-5230 $6,650
Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Stroud to Klepper); Construction $120,400 CMAQ Grant; 11.4% LTF 3 Local Share 061-9100-549-5752 $104,800/103-9100- 549-5702 $15,600
Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Sierra to Stroud); Construction $168,831 CMAQ Grant; 11.4% LTF 3 Local Share 103-9100-549-5702 Engineering/PW Improve Public Safety Infrastructure New Construction Roundabout at Sierra Ave./Bethel Ave.; ROW and CONS $1,075,000 HSIP 058-9100-549-5744 Engineering/PW Improve Public Safety Infrastructure Road Repair 10th/Academy (Stroud to Kamm Ave); Mill and Overlay $445,000 LTF 8 104-9100-549-5763 Engineering/PW Improve Public Safety Infrastructure Road Repair 22nd Ave (Sierra St. to Orange St.); Mill and Overlay $380,000 Measure C/Gas Tax 102-9100-549-5709/105-9200-549-5704 Engineering/PW Improve Public Safety Infrastructure Road Repair 18th Ave SB (Kamm to N/O Tract 6167) $270,000 Traffic Impact Fees 210-9601-549-5761 Engineering/PW Improve Public Safety Infrastructure Road Repair 18th Ave (Earl to Kern St.) Mill and Overlay $328,245 SB1 102-9100-549-5710 Fire Improve Public Safety Equipment New Equipment Extractor; Removes Cancer-causing Agents from PPE $45,000 Measure E 106-6200-549-5712 Fire Improve Public Safety Vehicle Replace Aging Equipment Replace Aging Admin. Vehicle $80,000 Measure E 106-6200-549-5715 Fire Improve Public Safety Equipment Replace Aging Equipment Replace Fire Hose (10 year lifespan); 3,000 L.F. $45,000 Measure E 106-6200-549-5716 Fire/Amb Improve Public Safety Facilities Lighting Fire Station Signage Lighting $22,000 Fire Enterprise 320-6200-539-5701 Fire/Amb Improve Public Safety Facilities Replace Aging Equipment Industrial Ice Machine Replacement $10,000 Measure E 106-6200-549-5713 Fire/Amb Improve Public Safety Facilities Safety Upgrades Improve Station #1 Apparatus Floor; Floor Drain and Epoxy $45,000 Measure E 106-6200-549-5717 Fire/Amb Improve Public Safety Equipment Radios/Communications Continued Communications Upgrades $40,000 Measure E 106-6200-549-5710 Parks Provide Recreation Opportunities for All Ages Equipment New Equipment Install Expression Swing at Memorial Park $3,000 General Fund 001-2800-529-5713 Parks Provide Recreation Opportunities for All Ages Equipment Replace Aging Equipment Replace Outdoor Movie Equipment $5,000 General Fund 001-2800-529-5713 Parks Provide Recreation Opportunities for All Ages Infrastructure Prop. 68 Funds Athwal Park Restroom Installation $250,000 Prop 68 (non-competitive)/20% Local Match 031-9100-549-5744 $185,000/210-9606- 549-5759 $65,000
Parks Provide Recreation Opportunities for All Ages Facilities Softfall Replacement Purchase/Replace Softfall Materials (Heritage and Sunset Parks) $12,000 General Fund 001-2800-529-5701 Parks Provide Recreation Opportunities for All Ages Facilities Tree Removal Removal Problem Trees at City Parks (contract work) $15,000 General Fund 001-4200-549-5701 Police Improve Public Safety Vehicle New Vehicle New Vehicle for New Employee (GF) $70,000 General Fund 001-3400-539-5715 Police Improve Public Safety Equipment Body Worn Cameras Outfit Officers with BWC and Dash Cameras $80,000 Measure E 106-3400-549-5717 Police Improve Public Safety Equipment Radios/Communications Dual Band Radio Upgrades $125,000 Measure E 106-3400-549-5716 Police Improve Public Safety Facilities Facility/Space Upgrade KPD Workspace Renovations, Striping, lighting $350,000 Measure E 106-3400-549-5713 Police Improve Public Safety Vehicle New Vehicles New Vehicles for New Employees (Measure E) $140,000 Measure E 106-3400-549-5715 Pool Provide Recreation Opportunities for All Ages Facilities Fence Repairs Fence Repair (Pool) $20,000 Pool Pool Provide Recreation Opportunities for All Ages Infrastructure Shade Structure Replace Shade Structure (North end) $35,000 Pool 001-2800-529-5714 Public Works Improve Public Safety Equipment Mower Replacement Mower Replacement $17,000 CFD trasnfer to GF 001-4200-549-5701 Public Works Ensure Financial Stability Facilities Fence Repairs Fence Repairs (Pool, Kern Basin, Bicentennial Park) $20,000 General Fund 021-9100-529-5701/001-4600-549-5701 Public Works Improve Public Safety Maintenance Slurry Seal Projects Slurry seal projects $150,000 LTF 8 104-9100-549-5762 Public Works Improve Public Safety Maintenance Annual Street Striping Large Street Striping Project $200,000 LTF 8/Measure C 104-9100-549-5275 $50k/105-9200-549- 5709 $150k
Public Works Improve Public Safety Equipment Hazard Light Upfit Hazard Light Installation (Fleet Vehicles) $15,000 General Fund 001-4800-549-5701 Public Works Increase Retail Opportunities Maintenance Flag Replacement Replacement of US/Swedish Flags $6,000 Measure C 105-9400-549-5210 Public Works Improve Public Safety Maintenance Sidewalk Repairs Repairs from Identified Locations $20,000 Measure C 105-9400-549-5230 Public Works All Facilities Roof Repairs Roof Repairs (City Hall, Fire, PD) $54,000 GF/Measure E 001-4600-539-5701 PW/Solid Waste Ensure Financial Stability Planning Solide Waste Prop. 218 Prop. 218 for Solid Waste Rates $7,500 Solid Waste Fund 319-9100-549-5270 Water Enterprise Improve Public Safety Facilities Generator Maintenance Load Test/Generator Repairs $15,000 Water Enterprise 001-3400-539-5701 Water Enterprise Ensure Financial Stability Infrastructure Hydrant Replacement Hydrant Replacements $60,000 Water Enterprise 318-5100-549-5720 Water Enterprise Ensure Financial Stability Planning Update UWMP Update Urban Water Management Plan (5-year requirement) $50,000 Water Enterprise 318-5100-549-5701 Water Enterprise All Loan/Grant Fiber Broadband Loan Install City-wide Fiber Optic Broadband $3,200,000 Water Enterprise/ARPA 318-5100-549-5505 Total Capital Improvement Plan $9,366,826
Capital Improvement Projects 2022-2023
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State Water Board adopts emergency water
conservation regulation
Regulation to boost water savings starting in June
May 24, 2022 Contact: Edward Ortiz, Public Information Officer SACRAMENTO – In response to Governor Gavin Newsom’s March 28 Executive Order the State Water Resources Control Board adopted an emergency water conservation regulation today that will ensure more aggressive conservation by local water agencies across the state.

The new regulation bans irrigating turf at commercial, industrial, and institutional properties, such as grass in front of or next to large industrial or commercial buildings.

The ban does not include watering turf that is used for recreation or other community purposes, water used at residences or water to maintain trees. The regulation also requires all urban water suppliers to implement conservation actions under Level 2 of their Water Shortage Contingency Plans.

In March 2022, the state’s urban retail water suppliers reported average water use statewide that was nearly 19% greater than in March 2020, lowering the state’s cumulative water savings since July 2021 to 3.7%. Yesterday, Governor Newsom convened leaders from the state’s largest urban water suppliers imploring them to take more aggressive action to combat drought.
“The severity of this drought requires all Californians to save water in every possible way,” said Joaquin Esquivel, chair of the State Water Board. “The regulation compels water systems and local authorities to implement a range of additional critical conservation measures as we enter the hot and dry summer months.” Level 2 water shortage contingency plans are meant to address up to a 20% shortage of water supplies. In addition to implementing Level 2 actions, the regulation requires urban water suppliers to fast-track supply and demand assessments to plan for potential extended dry conditions.

Level 2 actions often include things such as:
· Limiting outdoor irrigation to certain days or hours
· Increasing patrolling to identify water waste
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· Enforcing water-use prohibitions
· Increasing communication about the importance of water conservation Some water suppliers already have imposed strong new restrictions on customers’ water use in accordance with their drought management plans. However, about half of the state’s 436 water suppliers (both urban water retailers and wholesalers) have not yet activated Level 2, and 36 have not submitted drought plans. The emergency regulation will require suppliers without drought plans to take certain conservation actions, such as conducting outreach to customers about conservation, restricting outdoor irrigation to two days a week and enforcing against wasteful water practices.

The approved regulation will be submitted to the Office of Administrative Law (OAL) for approval, which typically occurs within 10 calendar days. The ban on non-functional turf becomes effective upon OAL approval and the Level 2 requirements for urban water suppliers are proposed to take effect on June 10, 2022.

The regulation will give suppliers new options to reduce water waste if they choose to use them. A violation of the non-functional turf irrigation provision, for example, would be an infraction and subject to a fine of up to $500.

People who see water waste should report it at savewater.ca.gov.

The State Water Board’s mission is to preserve, enhance and restore the quality of California’s water resources and drinking water for the protection of the environment, public health and all beneficial uses, and to ensure proper allocation and efficient use for present and future generations.
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Kingsburg City CouncilMay 31, 2022

Kingsburg City Council
May 31, 2022