Agenda — Kingsburg City Council, June 15, 2022 (part 2 of 3)

preparing our FY2023 budget.

RECOMMENDED ACTION BY CITY COUNCIL

1. Conduct a public hearing and adopt Resolution No. 2022-035 approving the City of Kingsburg 2022/2023 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Kingsburg Redevelopment Successor Agency budgets.

POLICY ALTERNATIVE(S)

1. Council can approve with proposed amendments.

REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for All Ages

4. Improve Community Communication

5. Increase Retail Opportunities

6. Promote Sustainable Development

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
The City Council and Finance Committee have held several public meetings and workshops over the past several months to develop the FY23 budget. Meetings included topics ranging from financial policy, CalPERS liability, capital improvements and individual fund performance (Measure E, Special Revenue, etc.) The full City Manager’s proposed budget was presented during the May 31, 2022, regular council meeting.

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. Resolution 2022-035

2. Letter From the City Manager

3. 2022/2023 Proposed Operating and Capital Budget
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? Varies
RESOLUTION NO. 2022-035

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

APPROVING THE OPERATING BUDGET, CAPITAL OUTLAY BUDGET

AND RELATED AGENCIES BUDGETS
FOR THE FISCAL YEAR 2022-2023
WHEREAS, in accordance with Kingsburg Municipal Code Section 2.8.090 G., the City Manager has submitted for the consideration of the City Council of the City of Kingsburg, a proposed City Operating Budget, City Capital Outlay Budget and related agencies budgets for the City Fiscal Year 2022-2023 Budget; and
WHEREAS, the 2022-2023 Fiscal Year Budget is based on Kingsburg Finance Committee budget meetings, public comment, and policies and objectives established by the City Council; and
WHEREAS, the City’s Total Appropriations for Fiscal Year 2022-2023 are $31,674,424 including the allocation of City Personnel, the City Operating Budget, the City Capital Outlay Budget, Kingsburg Public Financing Authority Budget and the Kingsburg Redevelopment Successor Agency Budget.

NOW, THEREFORE, BE IT RESOLVED that the City Fiscal Year 2022-2023 Budget for the City of Kingsburg and related agencies for 2022-2023 fiscal year, a summary of which is attached hereto and made a part thereof, is hereby approved. *************
I, Abigail Palsgaard, City Clerk for 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 15th day of June 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
City of Kingsburg
Letter from the City Manager
June 15, 2022
To the Honorable Mayor Laura North, Members of City Council, and Residents of Kingsburg:

In accordance with City Charter 2.08.090(G), it is my pleasure to present the 2022-2023 $31.6M AllFunds budget for your consideration. The budget presents in summary form the revenues and expenditures from each of the City’s funds.

The annual budget serves as the blueprint for policy decisions and is a direct corollary to the City’s strategic initiatives, adopted by City Council. The City of Kingsburg’s Budget and Financial Management Policies and the Government Finance Officers Association (GFOA) “Best Practices” are the framework for the City’s fiscal policies and the FY2023 Adopted Budget. The budget has been prepared within the framework of City Council’s General Fund unencumbered reserve policy (relative to annual operating expenditures), as identified in our Financial Policy. The Public Hearing and first reading of the FY2023 Adopted Budget (Budget Resolution) occurred at the June 15, 2022, City Council meeting. The city’s budget document has been recognized by the GFOA with the Distinguished Budget Award 16 total times, including the last eight years.

In 2018, Council completed the most recent update to our strategic planning process. The document serves as the City of Kingsburg’s 2018-2023 Strategic Plan. Its purpose is to help the City prioritize its efforts, allocating both fiscal and human capital to achieve a shared vision and goals that also reflect community priorities and needs. The Plan is the result of a comprehensive review by Regional Government Services (RGS) of the City’s current operations and finances, interviews with staff members and discussions with City Council members and an online survey taken by Kingsburg residents. The City will embark on our Strategic Plan update in FY23.

The findings and conclusions of the review and survey results were presented to Council and staff at a one-day Study Session. The Study Session, which was open to the public, resulted in the development of a Mission Statement, a Vision Statement, a set of Core Values and six Goals to guide the City’s future operations:

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for
All Ages

4. Improve Community Communication

5. Increase Retail Opportunities

6. Promote Sustainable Development
Our annual budget process reflects our focus on transparency throughout the organization. It is our desire to present a budget that promotes accountability, increases engagement, and tells the story of our path to success. This document holds information that we believe is relevant to guide staff, Council and to inform our residents.

Beyond Covid
For the past two fiscal years, the budget has been led with conservative forecasting, anticipated revenue loss, and a general unknown of what the coming year would bring. U.S. state and local governments, on the front lines of the response to the pandemic of the new coronavirus disease, projected the potential of record budget shortfalls.

Today, as we consider our next year ahead, I am happy to report that we find ourselves on solid financial footing and are prepared to not only fully return to pre-pandemic conditions, but to advance Kingsburg in every area.

Fiscally, our sales tax, fuel tax, and tourism related revenues are returning to pre-pandemic status.

In some cases, we are exceeding pre-pandemic levels. Sales tax receipts, for the first time in over a decade, are anticipated to outpace property tax revenues in the General Fund. Property taxes, transient occupancy taxes, sales taxes and development related fees have all performed higher than forecasted. This, combined with reduced spending from anticipated shortfalls, has led to an expected General Fund surplus of ~$800,000 for FY22 (not including ARPA funds).

Perhaps the fund most impacted by COVID (positively) is the 1% public safety transaction and use tax (Measure E). Passed by 72% of voters in 2018, revenues received are utilized only by our police and fire/EMS. To date, it accounts for 15 full-time positions across both departments, as well as equipment, capital projects, training and more. During COVID, the increase of online purchases has led to significant growth in the fund. For FY23, we are projecting nearly $2.67M in receipts, which is a 15.8% increase from FY21 (the most recent full year of actual receipts). Measure E has proven an invaluable resource for our departments, helping to increase full-time staffing, training and equipping personnel.

The American Rescue Plan Act (ARPA) has provided the City with ~$2.8M, which can be utilized for any governmental service. The Council has allocated a portion of that funding, but has reserved roughly 50% for future years, as the funds are not required to be encumbered until the end of 2024, and fully spent until the end of 2026.

General Fund
The FY2023 General Fund budget places an emphasis on public safety, park improvements, support of economic development activities, and maintaining our 20% fund balance. In last year’s budget, the city expected to utilize fund balance to continue to maintain staffing, provide regular programs, and provide a balanced budget. However, with controlled spending and revenues returning stronger in FY22, we will not need to utilize reserve fund balances. In addition, we are presenting a structurally balanced budget for FY23. Public Safety operations (Police, Fire/EMS) account for roughly 50% of the General Fund Budget. Roughly 90% of Fire/EMS operations are supported via a separate enterprise fund.

The public safety budget includes the staffing of 17 police positions (sworn and non-sworn), while Measure E accounts for another 11 police positions, both sworn and non-sworn. Given the city’s continued focus on economic development through recruiting and retaining businesses, our nine (9) incentive program(s) funding has increased nearly 20% for FY23.

Council policy, as set forth in Resolution No. 2018-052, mandates that any amount over the 20% balance of expenditures in the General Fund be transferred to three separate accounts, including an Economic Stabilization Fund (503), which has a balance of $750,366 (or approximately an additional 10%) as of June 30, 2022.
2023 Priorities
There are several initiatives and projects planned for FY23 that will address infrastructure and improve quality of life.

Park Amenities
Each year, we focus on adding additional amenities to our parks, including adding new green spaces as part of new subdivisions being constructed.
o Two new parks were added in FY22 (Kings Estates and Summerlyn Park), which provide pickleball and basketball courts, splash pad, green space, and multi-age playground equipment.
o New restrooms at Athwal Park, as part of a $185,000 Prop. 68 grant. o Redesign of the Kingsburg Dog Park, which received a $1.24M Prop. 68 grant. o Shade structures, expression swings and lighting improvements are also planned for our existing park spaces.
o New .75 acre park in Kings Estates Phase 3 development (T6167) o New .5 acre Veteran’s Park in Century Community development (T6141) T-Mobile Customer Experience Center/Kingsburg Business Park In 2019, T-Mobile announced plans to partner with the City of Kingsburg to locate their new west coast Customer Experience Center (CEC). T-Mobile officially completed construction of the CEC in April 2022. T-Mobile's CEC revitalized a formerly vacant K-Mart site, converting the 90,000 sq. ft. facility into a state of the art facility. The CEC delivers on the company's commitment to create approximately 1,000 new jobs, making T-Mobile one of the largest employers in the region.

An economic impact assessment completed by Berkley Research Group in 2019 identified more than $100 million in total value added to Fresno County through T-Mobile’s investment. The report outlines how the Center will help address systemic economic challenges facing Fresno County by providing more employment opportunities, accelerated economic growth and additional tax revenues. According to the report, “T-Mobile’s average wage is 34% higher than the average compensation in the Central Valley and 51% higher than the average compensation in Fresno County.”
T-Mobile’s renovation of the facility and off-site improvements totaled more than $54M. The fullramp up of employee hiring and economic impact has already kickstarted additional activity in the adjacent Kingsburg Business Park. The city is planning on additional infrastructure improvements in the Business Park to unlock developable acreage with SR99 frontage.

Fiber Optic Broadband Installation
During the pandemic, it became clear that our city is underserved as it relates to affordable, reliable, high speed internet. In FY23, the city plans to install 12+ miles of conduit and fiber optic infrastructure that will provide coverage for all Kingsburg neighborhoods. Once installed, strategically placed access points will allow for high-speed internet access to all homes and businesses via either a Wi-Fi backhaul or direct hardwire.

The installation of this vital resource will impact our entire population, make us more competitive for economic development and job creation, provide reliability for ongoing public safety efforts, and provides a necessary ISP option that currently does not exist. With just five franchisees delivering services to 97% of Californians, our options are limited, and often, inadequate. This project is the definition of an essential community and infrastructure need.

Perhaps most important is how this project will be built, implemented, and maintained. First, we can and will deliver this project in a timely and efficient manner. In addition, it marries what is greatly needed in preventing the digital divide – partnerships between private business (Vast Networks), non-profit business (Kingsburg Media Foundation, 501c3), and public (City of Kingsburg) entities.

The city will finance and provide for the infrastructure (conduit and fiber) construction utilizing a self-funded loan (repaid at 4% interest) and $1M of ARPA funds. Vast Networks will provide the dedicated bandwidth, leasing it to Kingsburg Media Foundation, who will be the local internet service provider (ISP). Vast Networks will maintain the fiber optic cable, including but not limited to servicing, repair and upgrading fiber as needed in partnership with KBMF. This partnership will allow us to give our residents and businesses another ISP option, including adding a low cost/reduced fee option for eligible households. That means more social equity, which also will make our community a leader in providing this fundamental service.

Additional Infrastructure (Engineering, Public Works)
There are several infrastructure improvement projects that will also occur in FY23. o Installation of roundabout at Bethel/Sierra via a Highway Safety Improvement Grant ($1M); including entryway features
o Annual Street Repair Program including $1.75M for various projects o Renovation of 3 downtown parking lots
o Extension of Madsen Ave. Class 1 trail (Stroud to Kamm) o Installation of five (5) Rapid Flashing Beacon Pedestrian Safety System (4 on SR201 and 1 in front of Roosevelt School) to improve pedestrian safety o City-wide Street Striping Project (School Focused)
o Assistance with city facility renovations (Police Station remodel, Fire Station #1 safety improvements, roof repairs at PD, FD and City Hall)
o Transit Oriented Development Construction Phase 1 (TOD grant) Planning Efforts
As the city continues to see investment both commercially and residentially, it is imperative that we remain forward-thinking about our community design standards and the potential impacts of these new developments. Careful planning has helped ensure our housing stock remains highly desirable, as we build neighborhoods and not just subdivisions. We must also be cognizant of the impacts on traffic, air quality, and water use as we welcome new commercial development. o Required Housing (General Plan element) update
o Emergency Operations Plan update
o Vehicle Miles Traveled vs. Level of Service (CEQA) update o General Plan RFP (for full General Plan update)
o Commercial zoning updates (allowed uses)
o Updates to our Growth Management ordinance (housing)
o Urban Water Management Plan update
o 5-year city Strategic Plan update
o Organizational compensation study
City staff are also forward looking in terms of how service delivery and resident expectations may change in the next 5-10 years as the world changes. The impacts of the sharing economy, our aging (but longer-living) population, long-term drought, and other global factors will all play a part in how Kingsburg will look in the next decade.

Conclusion & Acknowledgements
We are committed to providing the highest level of service and quality of life to our citizens. This budget document hopes to recognize the values that make Kingsburg what it is today, and reflects each of our employees, businesses, and residents.

Thank you to Mayor North, City Council, staff and all Kingsburg residents for your energy, effort, and passion to make Kingsburg the “Gem of the Valley.” A special thank you to the City’s Finance Director, Alma Colado, Administrative Services Director, Christina Windover, City Clerk, Abigail Palsgaard, and all staff who were a part of preparing our FY2023 budget.

Respectfully,
Alexander J. Henderson; ICMA-CM
City Manager, Kingsburg, California
City of Kingsburg
Fiscal Year
2022-2023
Adopted Operating and Capital Budgets
Fresno County, California
Mike Miller, Guarantee
Real Estate
Photo Taken By:
6 GOVERNMENT FINANCE OFFICERS

ASSOCIATION (GFOA)

DISTINGUISHED BUDGET

PRESENTATION AWARD

CITY OF

KINGSBURG
The Government Finance Officers Association
of the United States and Canada (GFOA)
presented a Distinguished Budget
Presentation Award to the City of Kingsburg
for the fiscal year beginning on July 01, 2021.

In order to receive this award, a
governmental unit must publish a budget
document that meets program criteria as a
policy document, as a financial plan, as an
operations guide, and as a communications
device.

This award is valid for one year only. We
believe our current budget continues to
conform to the program requirements, and
we are submitting it to GFOA to determine
eligibility for another award.

FY 2021/22 FY 2020/21 FY 2019/20 FY2018/19
FY 2017/2018 FY 2016/2017 FY 2015/2016
7 i

TABLE OF CONTENTS
Description Page

INTRODUCTION & SUMMARIES
City Map 6
Leadership Group 7
Organizational Chart 8
Economic Overview 9-20
A Kingsburg Tradition 21
Letter from City Manager 22-26
2018-2023 Strategic Plan 27-56
Basis of Accounting and Budget 57-58
Personnel Summary 59
Budget Schedule 60-61
CalPERS Discussion 62-77
Fund Balance Projection 78-79
All Transfers 80

BUDGETS

GENERAL FUND
Summary of General Fund Segments 81
General Fund Summary 82-84
General Fund Budget Prep Worksheet Revenues 85
General Fund Revenue Estimates Graph 86
General Fund Revenue Trend Graph 87
General Fund Budget Prep Worksheet Expenses 88-93
General Fund Expenditures Estimates Graph 94
General Fund Expenditure Summary 95
Individual Departments:

City Council 96
City Attorney 97
Non-Departmental 98
City Manager 99
City Clerk 100
Finance 101
Administrative Services 102
Planning & Building 103
Community Services 104
Police 105
Public Works Administration 106
Landscape Maintenance 107
Building & Facility Maintenance 108
Vehicle Maintenance
Downtown Business Improvement District
109
110

RECREATION
Summary of Recreation Funds 111
Recreation Funds Budget Prep Worksheets Revenues 112
Recreation Funds Budget Prep Worksheets Expenses 113-114 Crandell Swim Complex 115
Senior Center 116
ii
Description Page

SPECIAL REVENUE FUNDS
Summary of Special Revenue Funds 117
Special Revenue Funds Budget Prep Worksheet Revenues 118 Special Revenue Funds Budget Prep Worksheet Expenses 119-120 Gas Tax Fund 121
LTF Article 3 122
LTF Article 8 123
Measure C Fund 124
Summary of Special Revenue-Public Safety Funds 125
Special Revenue-Public Safety Fund Budget Prep Worksheet Revenues 126 Special Revenue-Public Safety Fund Budget Prep Worksheet Expenses 127 Measure E Public Safety Tax 128

ENTERPRISE FUNDS
Summary of Enterprise Funds 129
Enterprise Funds Budget Prep Worksheet Revenues 130
Enterprise Funds Budget Prep Worksheet Expenses 131-133 Water System 134
Solid Waste 135
Fire/Ambulance 136

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Budget Summary 137-139
Capital Improvement Funds Projects
Capital Improvement Project Impact on Operating Budgets 140
141

DEVELOPMENT IMPACT FEES
Development Impact Fee Funds Summary 142
Development Impact Fee Funds Budget Prep Worksheet Revenues 143-144 Development Impact Fee Funds Budget Prep Worksheet Expenses 145-146 Development Impact Fees – Traffic 147
Development Impact Fees - Special Recreation 148
Development Impact Fees – Water Facilities 149
Development Impact Fees – Public Safety 150
Development Impact Fees –General Government 151
Sewer Connection Fees 152
Storm Drain Fees 153
Parks & Recreation - Neighborhood 154
Parks & Recreation – Community 155
Capital Project Traffic Impact Zone 156
Equipment Replacement Reserve 157

RISK MANAGEMENT
Internal Service Funds Budget Prep Worksheets Revenues 158 Internal Service Funds Budget Prep Worksheets Expenses 159 Risk Management Fund Graph 160
CalPERS UAL Fund Graph 161
Economic Stabilization Fund 162
Equipment Reserve Fund 163

GRANT FUNDS
Summary of Grants and Federal Projects Funds 164
Federal Project Funds Budget Prep Worksheets Revenues 165-168 iii
Description Page
GRANT FUNDS (con’t)
Federal Project Funds Budget Prep Worksheets Expenses 167-168 Community Development Block Grant
Housing Related Park Grant
Transient Oriented Development (TOD) Grant
169
170
171
San Joaquin Valley Air Grant 172
COPS - SLESF 173
ACT Task Force Grant 174
School Resource Officer Grant 175
18th and Kern - Lighted Crosswalk 176
Bethel Avenue Improvements 177
Madsen Avenue Recon – Stroud to Sierra 178
Madsen Ave Bike Path – Stroud to Kamm 179
Bethel/Sierra Roundabout 180
Mehlert Ave Reconstruction 181
12th Ave Sidewalks-Stroud-Aslan 182
18th Ave Sidewalks-Stroud-Klepper 183
18th Ave Sidewalks-Sierra-Stroud
American Rescue Plan Act Summary
184
185

FINANCE AUTHORITY
Debt Service Overview 186-187
Summary of Finance Authority Funds 188
Finance Authority Funds Budget Prep Worksheets Revenues 189 Finance Authority Funds Budget Prep Worksheets Expenses 190 Finance Authority Graph 191
Special Assessment District- 1991-1 192
Special Assessment District-1991-1 Supplemental 193
Special Assessment District-1992-1 194
Special Assessment District-1992-2 195

REDEVELOPMENT SUCCESSOR AGENCY
Summary of Redevelopment Successor Agency Funds 196
Successor Agency RDA Budget Prep Worksheets Revenues 197 Successor Agency RDA Budget Prep Worksheets Expenses 198 Successor Agency Fund – RDA Graph 199
Low/Mod Housing Successor Agency Fund 200

ASSESSMENT DISCTRICT
Assessment District Funds Budget Prep Worksheet Revenues 201 Assessment District Funds Budget Prep Worksheet Expenses 202 Landscape & Lighting District 93-01 203
Community Facilities District 204
CITY FINANCIAL, MONETARY AND BUDGETARY POLICIES 205-227 GLOSSARY 228-234
RESOLUTION 235
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Ele ct ric M e t er 2253
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19 T H AVE

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25 T H AVE

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14 T H AVE
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16 T H AVE
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17 T H AVE

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22 N D A VE
24 T H AVE
12 T H AVE
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22 N D A VE
24 T H AVE
14 T H AVE

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23 R D A VE
12 T H AVE

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/

CITY OF KINGSBURG
2022-2023

FY BUDGET
0 0.1250.25 0.5 0.75 1
Miles
City Limits
Sphere of Influence
6 2022-2023 City of Kingsburg Leadership Group

ELECTED OFFICIALS
Laura North Mayor District 2
Vince Palomar Mayor Pro-Tem District 5
Jewel Hurtado Council Member District 1
Brandon Pursell, Jr. Council Member District 3
Michelle Roman Council Member District 4

LARGE MANAGEMENT TEAM
Alexander J. Henderson City Manager
Alma Colado Finance Director
Neil Dadian Police Chief
Daniel Galvez Director of Public Works
Abigail Palsgaard City Clerk
Daniel Perkins Fire Chief
Christina Windover Director of Administrative Services
Adam Castaneda Community Services Director
Holly Owen Community Development Director
PROFESSIONAL SERVICES: CONSULTANTS
Michael Noland City Attorney- Kahn, Soares & Conway, LLP David Peters City Engineer- Peters Engineering
Jolene Polyack Economic Development Coordinator- Polyack Marketing
7 MAYOR

LAURA NORTH

PRO-TEM

VINCE PALOMAR

COUNCIL MEMBERS

JEWEL HURTADO
BRANDON PURSELL JR.

MICHELLE ROMAN

THE CITY OF KINGSBURG

O R G A N I Z A T I O N A L C H A R T O F

C A L I F O R N I A

C I T Y C O U N C I L

C I T I Z E N S O F

K I N G S B U R G

C I T Y C L E R K

A B I G A I L P A L S G A A R D

C I T Y M A N A G E R

A L E X A N D E R H E N D E R S O N C I T Y A T T O R N E Y

M I C H A E L N O L A N D
PATROL

INVESTIGATIONS

TRAFFIC

RECORDS

PROPERTY/EVIDENCE

P O L I C E C H I E F

N E I L D A D I A N

F I R E C H I E F

D A N I E L P E R K I N S

F I N A N C E D I R E C T O R

A L M A C O L A D O

P U B L I C W O R K S

D I R E C T O R

D A N I E L G A L V E Z

C O M M U N I T Y

D E V E L O P M E N T

D I R E C T O R

H O L L Y O W E N

C O M M U N I T Y S E R V I C E S

D I R E C T O R

A D A M C A S T A N E D A

A D M I N I S T R A T I V E

S E R V I C E S D I R E C T O R

C H R I S T I N A W I N D O V E R

FIRE RESPONSE
EMS

COMMUNITY RISK

REDUCTION

RESCUE SERVICES

ACCOUNTING

BUDGETING

UTILITY BILLING

FINANCIALS

PAYROLL

FACILITIES

FLEET & STREET

MAINTENANCE

PARK & LANDSCAPE

MAINTENANCE

WATER SYSTEM

CITY PLANNING

BUILDING PERMITS

BUILDING INSPECTIONS

CODE ENFORCEMENT
PARKS

RECREATION
POOL

SENIOR SERVICES

COMMUNITY EVENTS

HUMAN RESOURCES

ADMINISTRATION

RISK MANAGEMENT

SPECIAL PROJECTS
*CONSULTANT SERVICES PROVIDED BY: PETERS ENGINEERING GROUP (ENGINEER); KAHN, SOARES & CONWAY, LLP (CITY ATTORNEY); JOLENE POLYACK (ECONOMIC DEVELOPMENT).

LOCAL ELECTIONS OFFICIAL

LOCAL LEGISLATION OFFICIAL

LICENSING

RECORDS MANAGEMENT
8 PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
@CITYOFKINGSBURG KINGSBURG ECONOMIC DEVELOPMENT
Economic Overview
VISIT US AT: WWW.CITYOFKINGSBURG-CA.GOV
Kingsburg
CENTRAL CALIFORNIA’S SWEDISH VILLAGE
city of
9 KINGSBURG HISTORY

LOCATION

DEMOGRAPHICS

BUSINESS FRIENDLY

INCENTIVES

SMALL BUSINESS

BUSINESS PARK

SUCCESSES

LOCAL EVENTS

CONTACT INFORMATION
3 4
5 6
7 8
9 10
11 12
Economic Overview
Welcome to our community!
Take a look around and find out
what we have to offer.

TABLE OF
Contents
10 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 3
In 1873 the City of Kingsburg, a small railroad town on the Valley Line of the Central Pacific Railroad, was established. During this time, Swedish natives settled in this new town called “Kings River Switch” a flag stop on the Central Pacific Railroad. In 1894, the spelling of the City changed to Kingsburg, and in 1908 Kingsburg was officially recognized as a town. By the year 1921 the Swedish-American population was up to ninety-four percent within a three mile radius, because of this the community became known as “Little Sweden”. In order to keep with its Swedish heritage the City continues to design many of the buildings with a Swedish architecture. For much of Kingsburg’s history the vineyards, that mainly supplied raisins and table grapes, have been an essential part of the City’s economy. This is especially apparent in that Kingsburg is the headquarters of Sun-Maid Growers of California, the largest employer in the City. With a rich cultural history, skilled and educated workforce, essential central location, and committed development leaders, Kingsburg is the place for your next business venture.

HISTORY

OUR GOAL

HAS ALWAYS BEEN TO MAKE SURE

THAT KINGSBURG REMAINS A

VIBRANT, SAFE, ENJOYABLE PLACE
TO BE. THE CITY COUNCIL HAS

INVESTED GREATLY IN MAKING
SURE THAT IT STAYS VIABLE.

Alex Henderson

KINGSBURG CITY MANAGER
“
”
11 San Francisco
Los Angeles
Fresno
www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 4
* for more information regarding
Kingsburg Business Park
go to www.kingsburgbusinesspark.com.

There are several other sites throughout Kingsburg
that may suit your business’s needs.

Kingsburg

IS LOCATED
MIDWAY

BETWEEN

LOS ANGELES &

SAN FRANCISCO
Kingsburg

IS ONLY
30 MILES

SOUTH OF FRESNO
HIGHWAY 99

RUNS THROUGH

THE CITY AND

ALLOWS FOR
EASY
ACCESS

BY MOTORISTS
57 CUMULATIVE,

SHOVEL-READY
ACRES

WITHIN THE CITY LIMITS

WITH ACCESS

AND VISIBILITY
TO HIGHWAY 99 *
HAS A
“SWEDISH
VILLAGE”

THEME IN ITS

UPSCALE,
CLEAN,

LOW CRIME,

LOW COST OF LIVING,

MIDWESTERN VALUES,

FAMILY ORIENTATED

COMMUNITY
Kingsburg
Contact our Economic Development Coordinator to find the site that’s right for you.

Or check out the Economic Development section at cityofkingsburg-ca.gov.

LOCATION & COMMUNITY
12 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 5 Kingsburg
city of

DEMOGRAPHICS

DISTANCE

TO MAJOR CITIES

HIGHER EDUCATION
(FRESNO COUNTY CONTINUED EDUCATION)

FRESNO PACIFIC UNIVERSITY

CALIFORNIA CHRISTIAN COLLEGE

FRESNO CITY COLLEGE

CALIFORNIA STATE

UNIVERSITY-FRESNO

INSTITUTE OF TECHNOLOGY INC

ITT TECHNICAL INSTITUTE-CLOVIS

KAPLAN COLLEGE-FRESNO

SAN JOAQUIN COLLEGE OF LAW

REEDLEY COLLEGE

WEST HILLS

COLLEGE-COALINGA

CLOVIS COMMUNITY COLLEGE

CALIFORNIA HEALTH

SCIENCES UNIVERSITY

UNIVERSITY OF CALIFORNIA

SAN FRANCISCO - FRESNO
POPULATION:
12,002
CARS PER DAY :

Averages Highway 99
70,000
INCOME:

Median Household
$65,633
HOUSING:

Owner Occupied
65%
EMPLOYMENT:

Unemployment Rate
6%
13 MAJOR EMPLOYERS

MAJOR RETAILERS
1,000

T-MOBILE CUSTOMER EXPERIENCE CENTER
OFFERING WORLD LEADING 5G NETWORK

PENDING
...
650
276
266
180
80 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 6
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE

WE ALWAYS KNEW WE WANTED TO EXPAND
INTO KINGSBURG. IT’S IDEALLY LOCATED

NEAR THE HIGHWAY, HAS QUALITY PROJECTS ALL
AROUND AND A SUPPORTIVE COMMUNITY. THE

MANY INCENTIVES THE CITY OFFERS MAKE IT
EVEN MORE ENTICING TO LOCATE HERE.”
Mike Alamsi

CFO, STATE FOODS

BUSINESS FRIENDLY

SUN-MAID GROWERS OF CALIFORNIA
HOME TO THE LARGEST RAISIN COOPERATIVE IN THE WORLD.

GUARDIAN GLASS
A WORLD LEADER IN THE MANUFACTURING OF GLASS, AUTO PARTS & BUILDING PRODUCTS.

KINGSBURG ELEMENTARY SCHOOL DISTRICT
AWARD WINNING EDUCATIONAL SYSTEM.

PACKAGING CORP OF AMERICA (PCA)
CORRUGATED PACKAGING MANUFACTURER.

SAFE FOOD ALLIANCE
FULL SERVICE FOOD SAFETY ORGANIZATION.
14 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 7
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE

INCENTIVES
Kingsburg

WORKS WITH YOU TO MEET

THE DEMANDS OF BUSINESSES

LARGE AND SMALL

KINGSBURG IS PROMOTING NEW ECONOMIC

INCENTIVE PROGRAMS TO ENCOURAGE BUSINESSES
TO LOCATE OR EXPAND INTO OUR TOWN.

DEVELOPMENT

INCENTIVE
FUND

TO ASSIST WITH

FINANCIAL BARRIERS TO

OPENING OR EXPANDING
YOUR BUSINESS.
21 DAY

ADMINISTRATIVE

APPROVAL

FOR PERMITTING

UPPER FLOOR

REHABILITATION
LOAN

PROGRAM
IN THE

CITY'S DEVELOPMENT

IMPACT FEES
25%

REDUCTION
OF THE

CITY'S PORTION

OF REAL ESTATE

PROPERTY TAXES

FOR THREE YEARS
50%
REBATE
OF THE

CITY'S PORTION OF

SALES TAXES

FOR THREE YEARS
50%
REBATE
DOWNTOWN FAÇADE

AND ALLEY

IMPROVEMENT

PROGRAM

MICRO-GRANT PUBLIC/

PRIVATE PARTNERSHIP

MATCHING
GRANT

PROGRAM
EXPANDED TO INCLUDE:

BUSINESS PARK, LIGHT INDUSTRIAL AREA

AND CENTRAL COMMERCIAL (WHICH INCLUDES DOWNTOWN)

BUSINESS

IMPROVEMENT
ZONES

ADDITIONAL

IMPACT FEE

REDUCTION FOR
NEW

QUALIFYING

DEVELOPMENT

IN DESIGNATED
B.I.Z.
15 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 8

I ENJOY WORKING

WITH THE CITY
STAFF. THEY ARE ALWAYS

AVAILABLE AND WILLING

TO WORK WITH ME AND
MY CLIENTS. THERE
REALLY ISN’T THE TYPICAL

BUREAUCRATIC HOOPS TO
JUMP THROUGH, THEY’VE

REWORKED THE PROCESS

TO MAKE PERMITTING MUCH
EASIER AND FASTER.”
Rick Amerine

CUSHMAN & WAKEFIELD

SMALL BUSINESS
Kingsburg WAS SELECTED AS A FINALIST TO BE FEATURED IN
THE NATIONAL TELEVISION SHOW “SMALL BUSINESS REVOLUTION.” BECAUSE OF KINGSBURG’S UNIQUE CHARACTERISTICS

SMALL BUSINESS PROGRAMS
Downtown Façade and Alley Improvement Program
Kingsburg offers matching funds for small businesses looking to enhance their storefronts.

See the city’s web site for more information and to download an application.

Dedicated Economic Development
The City of Kingsburg has infrastructure set up to specifically shepherd businesses through the tasks needed to prepare business plans and locate suitable locations.

Micro-Grant Public/Private Partnership Matching Grant Program For businesses, organizations or individuals to improve Kingsburg’s community ambiance.

Development Incentive Fund
Adaptive fund that allows the City to partner financially with new business owners on eligible projects to help eliminate obstacles to operating in Kingsburg.

SMALL BUSINESS FOCUS
Kingsburg differentiates itself from other communities by embracing small businesses.

We have many that sell items shoppers can’t find anywhere else. In addition to unique items for sale, we offer over 35 locally owned and operated restaurants. Kingsburg is a destination shopping and dining location along Highway 99 in Central California. 350
JOBS

CREATED

IN LAST
24 MONTHS
24 NEW
SMALL

BUSINESSES
OPENED

IN LAST
12 MONTHS
TOP 5

FINALIST
OUT OF
14,000

APPLICATIONS
16 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 9
CA-99
Sonic
Cal Trans Dance
Co
Anderson
Striping
19a
5 7
6 31
30 1
19b
19b
19c
16 17
15 12
14 13
9 8
28 32
29 25
27 3
4 10
34 33 11
21 22 23
26 37
24 35
36 18
SIERRA
AVE B
MORGAN

BRATTON

VENTURA

CRUMLUNGREN
µ KINGSBURG

BUSINESS
PARK
0 0.01250.025 0.05 0.075 0.1Miles
Highway Commercial
Highway or Central Commercial
Service Commercial

BUSINESS PARK
With over forty acres of shovel-ready lots right
on Highway 99 in the center of California the
Kingsburg Business Park is poised for growth.

Zoning ranges from light industrial to highway
commercial, depending on the location of the
parcel. Our low crime and low unemployment
rates coupled with our business-friendly City
Council make this location perfect for many
businesses looking to start, expand or relocate.

THERE WERE SEVERAL REASONS

WE CHOOSE KINGSBURG FOR OUR
COMPANY’S RELOCATION. THE CLOSE
PROXIMITY TO HIGHWAY 99, LOW CRIME, AND

THE WARM AND WELCOMING ATTITUDE OF
THE COMMUNITY TO NAME A FEW. BEING

CENTRALLY LOCATED HAS ALSO INCREASED
OUR ACCESS TO A BIGGER LABOR POOL.”
Tom Jones

SAFE FOOD ALLIANCE

CALTRANS ESTIMATES

THAT THERE ARE NEARLY
70,000 VEHICLES
ON HIGHWAY 99

THROUGH KINGSBURG
EACH DAY.

Check out our dedicated website for
information on availability and zoning at
www.kingsburgbusinesspark.com
17 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 10

SUCCESSES
• APOTEK LOFTS
• BELLA BAKERY
• BELLA CREAMERY
• THE HERITAGE

COMPANY
• HONEYCOMB
• BAKER’S CLOSET
• FUGAZZIS
• FOOLS CRAFT
CIDER
• STACKED BAR &
GRILL
• JIMINEZ TACO
SHOP
• UPTOWN SPROUTS
• JDS ELECTRIC
• BLUEBIRD HOME &

LIFESTYLE
MARKET

COMMERCIAL
During the past two years over 350 jobs have
been created within the Kingsburg city limits. There
are plenty more to come as additional new businesses
make their way through the planning process.

RESIDENTIAL

THERE ARE
547

HOUSING
STARTS

NEWLY COMPLETED

OR PROPOSED

WITHIN KINGSBURG
KINGS ESTATES 119 UNITS
TRACT 6167 121 UNITS
TRACT 5073 39 UNITS
TRACT 6151 64 UNITS
• THE MERCANTILE
• ROBERTITOS
• BLD FRESH
• SAFE FOOD ALLIANCE
• CALIFORNIA

CONTROLLED

ATMOSPHERE
• ALLSTATE INSURANCE
• GUSS (GLOBAL

UNMANNED SPRAY

SYSTEM)
• REPUBLIC STATE

MORTGAGE
• AMPARAN FLOORING
• KINGS RIVER REAL
ESTATE
• KUPPA JOY COFFEE
HOUSE
Existing new businesses include:

FOR OVER 25 YEARS WE’VE BUILT BOTH

COMMERCIALLY AND RESIDENTIALLY
IN KINGSBURG. WE CONTINUE TO HAVE
SUCCESS WITH BOTH TYPES OF PROJECTS.

WE ALSO CHOSE KINGSBURG FOR OUR

GLOBAL UNMANNED SPRAY SYSTEM (GUSS)

MANUFACTURING FACILITY BECAUSE OF THE

HIGHWAY VISIBILITY, ACCESS TO AN EXPANDED

LABOR FORCE AND THE EASE OF WORKING
WITH THE CITY AND COMMUNITY.”
Dave Crinklaw

WEST STAR CONSTRUCTION, GUSS, CFS LP

FRESNO HOUSING

AUTHORITY
SENIOR LIVING 46 UNITS

ANDERSEN VILLAGE
PROJECT 158 UNITS
16 DOWN
TOWN

APARTMENTS
plus
18 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 11

LOCAL EVENTS

SWEDISH VILLAGE
THERE IS SO MUCH TO DO IN THE SWEDISH VILLAGE! ENJOY LOCAL RESTAURANTS, A WINERY AND BREWERY. SEE BEAUTIFUL MURALS, TOUR OUR HISTORIC DEPOT, JAIL AND HISTORIC PARK, AND ENJOY SHOPPING AT UNIQUE ONE-OF-A-KIND SHOPS. THERE’S SOMETHING FOR EVERYONE.

Annual Car Show
Swedish Festival
Concerts Under the Stars
Harvest Moon Music Festival
Julgranfest
Santa Lucia Celebration
19 Kingsburg
city of
@CITYOFKINGSBURG KINGSBURG ECONOMIC DEVELOPMENT
Contact
Jolene Polyack, City of Kingsburg’s
Economic Development Coordinator
[email protected] • (559) 284-2421
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
CITY HALL HOURS 8:00AM - 5:00PM: M-F
1401 DRAPER STREET • KINGSBURG, CA 93631
PHONE: (559) 897-5821 • FAX: (559) 897-5568 FAX
VISIT US AT: WWW.CITYOFKINGSBURG-CA.GOV
20 A Kingsburg Tradition
The City of Kingsburg celebrates its heritage, history and our nation in annual festivals throughout the year. Every April, the City celebrates an Annual Car Show that brings classic cars and trucks to Downtown.

The third weekend in May
brings the Annual Swedish
Festival. It includes three days of
celebration with a Pancake and Pea Soup Dinner,
traditional Scandinavian dance and music, a
smorgasbord, the Dala Horse Trot (foot race),
traditional Swedish Pancake Breakfast, vendors, a
heritage center, a parade and much more!
June to July Kingsburg
hosts the Concerts under
the Stars- a tradition more than 100 years old! Weekly patrons come out to Heritage Park with their lawn chairs and blankets to enjoy the music. The month of June also hosts the Midsummer celebration with dancing around the May Pole, a Swedish tradition.

Kingsburg continues to be
one of the only small town in the Central Valley that has an Independence Celebration for the 4th of July.

The Harvest Moon Music Festival is in September and it
celebrates the valley’s rich agriculture with after dark live music and great food. Ladies Night Out and the Veterans Day Celebration takes place in November along with the Julgranfest Tree Lighting Festival, which kicks off the Christmas season.

Closing out the year,
Kingsburg rejoices with the
Santa Lucia Celebration
and the Festival of Lights
Parade on Draper Street.

Tractors with Christmas
lights are one of the
highlights of this town
favorite.
21 Letter from the City Manager
June 15, 2022
To the Honorable Mayor Laura North, Members of City Council, and Residents of Kingsburg:

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for
All Ages

4. Improve Community Communication

5. Increase Retail Opportunities

The FY23 budget process has been guided by these strategic principles and meets our commitment to a high level of service, our cultural history, and coincides with the financial parameters set by the City Council. The budget is the most important document that the City creates on an annual basis. 22 Beyond Covid
For the past two fiscal years, the budget has been led with conservative forecasting, anticipated revenue loss, and a general unknown of what the coming year would bring. U.S. state and local governments, on the front lines of the response to the pandemic of the new coronavirus disease, projected the potential of record budget shortfalls.

Fiscally, our sales tax, fuel tax, and tourism related revenues are returning to pre-pandemic status.

Council policy, as set forth in Resolution No. 2018-052, mandates that any amount over the 20% balance of expenditures in the General Fund be transferred to three separate accounts, including an 23 Economic Stabilization Fund (503), which has a balance of $750,366 (or approximately an additional 10%) as of June 30, 2022.
2023 Priorities
There are several initiatives and projects planned for FY23 that will address infrastructure and improve quality of life.

The installation of this vital resource will impact our entire population, make us more competitive for economic development and job creation, provide reliability for ongoing public safety efforts, and 24 provides a necessary ISP option that currently does not exist. With just five franchisees delivering services to 97% of Californians, our options are limited, and often, inadequate. This project is the definition of an essential community and infrastructure need.

Additional Infrastructure (Engineering, Public Works)
There are several infrastructure improvement projects that will also occur in FY23. o Installation of roundabout at Bethel/Sierra via a Highway Safety Improvement Grant ($1M); including entryway features
o Annual Street Repair Program including $1.75M for various projects o Renovation of 3 downtown parking lots
o Extension of Madsen Ave. Class 1 trail (Stroud to Kamm) o Installation of five (5) Rapid Flashing Beacon Pedestrian Safety System (4 on SR201 and 1 in front of Roosevelt School) to improve pedestrian safety o City-wide Street Striping Project (School Focused)
o Assistance with city facility renovations (Police Station remodel, Fire Station #1 safety improvements, roof repairs at PD, FD and City Hall)
o Transit Oriented Development Construction Phase 1 (TOD grant) Planning Efforts
As the city continues to see investment both commercially and residentially, it is imperative that we remain forward-thinking about our community design standards and the potential impacts of these new developments. Careful planning has helped ensure our housing stock remains highly desirable, as we build neighborhoods and not just subdivisions. We must also be cognizant of the impacts on traffic, air quality, and water use as we welcome new commercial development. o Required Housing (General Plan element) update
o Emergency Operations Plan update
o Vehicle Miles Traveled vs. Level of Service (CEQA) update o General Plan RFP (for full General Plan update)
o Commercial zoning updates (allowed uses)
o Updates to our Growth Management ordinance (housing)
o Urban Water Management Plan update
o 5-year city Strategic Plan update
o Organizational compensation study
25 City staff are also forward looking in terms of how service delivery and resident expectations may change in the next 5-10 years as the world changes. The impacts of the sharing economy, our aging (but longer-living) population, long-term drought, and other global factors will all play a part in how Kingsburg will look in the next decade.

Respectfully,
Alexander J. Henderson; ICMA-CM
City Manager, Kingsburg, California
26 2018-2023

STRATEGIC
PLAN

CITY OF

KINGSBURG

27 2018-2023 Strategic Plan
Executive Summary
This document will serve as the City of Kingsburg’s 2018-2023 Strategic Plan. Its purpose is to help the City prioritize its efforts, allocating both fiscal and human resources to achieve a shared Vision and Goals that also reflect community priorities and needs. The Plan is the result of a comprehensive review by Regional Government Services (RGS) of the City’s current operations and finances, interviews with staff members and discussions with City Council members and an online survey taken by Kingsburg residents.

The findings and conclusions of the review and survey results were presented to Council and staff at a one-day Study Session that was held Saturday February 24, 2018. The Study Session, which was open to the public, resulted in the development of a Mission Statement, a Vision Statement, a set of Core Values and six Goals to guide the City’s future operations.
28 The Goals
The City Council identified six Goals at its Strategic Planning Workshop on February 24, 2018. They are:

Implementation
The role of the City Council is to establish Goals based on community input and fiscal viability. The role of the City Manager is to develop Strategies to achieve those goals.

City staff, under the direction of the City Manager, will develop specific tactics to implement the Council’s plan.

The Strategic Plan is meant to serve as a living and working document, which will be updated by Council and staff on a regular basis.

Strategic
Goals:

1. Ensure Financial Stability

2. Improve Public Safety

3. Increase Retail Opportunities

4. Improve Community Communication

5. Provide Recreation Opportunities for
All Ages

6. Promote Sustainable Development
29 Conclusion
The 2018-2023 Strategic Plan captures the Goals, suggested programs, projects and initiatives suggested by Council and staff over the course of its development. The Goals that are included represent the highest priorities for City Council. Should other sources of revenue be identified, the City may revisit this Plan and adapt it as needed. For now, by limiting the City’s efforts to these key areas, the City of Kingsburg will be better positioned to achieve its long-term vision and maintain its fiscal viability.

City Council
establishes
GOALS
City Manager
establishes
STRATEGIES to
acheive GOALS
City Staff
develop tactics
to implement
Councils plan
Financial
Stability Public Safety Retail Opportunities
Community
Communication
& Engagement
Recreation for All Sustainable
Growth
30 Mission, Vision and Core Values
The purpose of establishing the City’s Mission, Vision and Core Values is to clearly define why the City was incorporated; how the City Council envisions its future and what principles Council and Staff will adhere to as part of conducting its business.

Our Mission
To provide quality, professional services and a safe familyorientated community for our diverse residents to thrive.

Our Vision
The City of Kingsburg is a unique, safe, affordable and welcoming community with a thriving themed downtown
and recreation opportunities for all ages.

Our Core Values
Integrity
Collaboration
Transparency
Mutual Respect
Customer Service
Innovation
31 32
Goals
Each Goal is intended to focus the City’s fiscal and human resources on areas of highest priority.

1. Ensure the City’s Continued Financial Stability
The City Council, management team and community value the City’s commitment to maintain adequate reserves and working with a balanced budget. Strategies to support this Goal include:
 Maintain sound, responsible fiscal policies regulating debt and establish parameters for reserves.
 Prioritize use of discretionary funds based on the 2018-2023 Strategic Plan Goals.
 Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.
 Explore options to reduce pension liabilities.
 Provide transparency in all activities related to municipal finance and ensure that financial records are accurate, reliable and timely.

2. Improve Public Safety
Public Safety continues to be a top priority for the City Council. In this context, Public Safety includes law enforcement, and maintenance and improvement of infrastructure such as roadways and the water system. Strategies include:
33  Ensure adequate funding for appropriate levels of staffing for law enforcement and fire department personnel.
 Support local and regional partnerships for mutual aid.  Continue to update emergency operations plan(s) and ensure appropriate staff training and engagement for implementation.
 Support emergency preparedness throughout the community.  Maintain safe, well-lit streets and roads.
 Monitor treatment, storage and delivery systems to ensure safe, reliable delivery of water.  Consider volunteer support services to augment staff.

3. Increase Retail Opportunities
Increasing retail opportunities - especially in the Downtown area - is a top priority for the City Council. The City needs to focus its efforts in areas with the highest likelihood of success. As such, Strategies to support this Goal include:
 Support the creation of a Downtown Business Association.  Work with Community Development to solicit feedback from businesses and developers on the permit approval and other processes and provide recommended solutions for consideration by the City Manager and/or City Council.
 Explore the use of technology to provide tools to support local businesses. 34  Support efforts that promote beautification of the physical environment.  Support sustainable programs to promote local businesses and/or improve the downtown area.  Facilitate the development of a “brand identity” for the City.

4. Improve Community Communication
The Council believes communication with residents and the business community is essential to the long-range viability of the City. Strategies include:
 Proactively communicate positive news about the City to residents, businesses and surrounding communities.
 Utilize social media to disseminate positive news, milestones and accomplishments.
 Develop a marketing/branding plan to promote the City.  Coordinate efforts with the Chamber of Commerce.
 Utilize the City’s Youth Council.

5. Provide Recreational Opportunities for All Ages
Healthy, active communities are happier and safer. The entire City Council placed a high value on recreational opportunities and programs for Kingsburg’s residents, especially youth and seniors. Strategies to support this Goal include:
35  Maintain and refresh existing parks, trails and facilities.  Promote community collaboration to deliver programs and activities for youth and seniors.
 Explore opportunities for public-private partnerships to deliver programs and services.

6. Promote Sustainable Development
The Goal of Promoting Sustainable Development reflects the City Council’s desire to plan for the long-term health of the City through thoughtful and careful planning. Strategies include:
 Update the City’s General Plan and Zoning Code.
 Promote infill and mixed-use development.
 Educate the public about community planning.
 Increase incentives for multi-family housing.

Benchmarks
Over the next five years staff will provide progress reports to the City Council and the community on the implementation of the Strategic Plan citing specific examples of fulfillment. Agenda items and staff reports will be tied to the achievements of attaining individual Goals.
36 Summary and Recommendations
Following the adoption of the Strategic Plan, individual Departmental Implementation Plans will be developed and incorporated into this Plan as tactics to support each Goal and Strategy, including ongoing engagement and communications with the public.

It is recommended that the City Council review the 2018-2023 Strategic Plan annually at minimum to gauge progress towards achieving its goals.

Development of the Plan
Research
RGS, as part of this process, conducted a substantial amount of research. This research included a thorough review of the following:
 The City’s Annual Budget;
 The City’s Capital Improvement Plan;
 Review of City Council Meetings (Agendas, Minutes and Broadcasts);  Review of News Articles, Prior Election Results and Other Materials;  Demographic Data;
 Economic Trends (Local and Regional); and
 On-Line Survey Results.
37 City Council and Staff Interviews
Staff participation and input is critical to the implementation of a successful Strategic Plan. Individuals representing all departments were engaged in a series of interviews and were asked to identify the City’s strengths and weaknesses. Interviews were held via conference calls with the management team and key staff members from all City departments. We also spoke individually with the Mayor and Council members to discuss their goals for the Strategic Plan and learn more about their priorities for the City.

Council Study Session
The Kingsburg City Council and staff attended a one-day Study Session on February 24, 2018. The purpose of the session was to identify areas of concern and address appropriate priorities for the City moving forward. Discussion revolved around the following topics:
 What should the City’s main priorities be now and in the future?  How can the City best address its fiscal challenges?
 How can the City increase public safety services?
 What types of housing and business development does Kingsburg need to remain viable?  What steps should be taken to improve the Downtown area? 38 Research
Official City
Documents, News
Articles, & Online
Surveys
Staff & City Council Interviews
Council & key
managementfrom each
department identified
City strenghts and
weaknesses
Departmental Goals
Established
Public Plan Session
Public Strategic
Planning Meeting
Discussion:
• City Priorities
•Address Fiscal Challenges
•Increase Public Safety
39 40
Performance Measurement
How Do We Know If We Are Succeeding?
The City of Kingsburg uses performance measurements to help guide staff towards accomplishing the City’s organization-wide strategic goals of:
• Ensuring Financial Stability
• Improving Public Safety
• Increasing Retail Opportunities
• Improving Community Communication
• Providing Recreation Opportunities for All Ages
• Promoting Sustainable Development
Performance measurement supports the City’s core values of integrity and transparency and promotes continuous improvement in public service. Use of historical trends and analyzing our outcomes and outputs allows us to identify how we can advance our core values of innovation and customer-service. Staff has begun tracking data across all departments to align the work we do with the City Council’s strategic goals. We trust we will continuously improve service to the residents of Kingsburg. Below is a small sample of some of the performance measures that the City collects in order to illustrate how the City uses the data for continuous improvement.
41 1. Ensure the City’s Continued Financial Stability
The City Council, management team and community value the City’s commitment to maintain adequate reserves and working with a balanced budget. Performance Measurements to support this Goal include:

Goal: Maintain sound, responsible fiscal policies regulating debt and establish parameters for reserves:

Goal: Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.

Analysis: City staff and Council continuously seek grant opportunities to support City programs, projects, and initiatives. The FY 22/23 Budget projects to expend $3.68 million on federal projects and grants.

Goal: Explore options to reduce pension liabilities.
• City Council adopted a policy to waterfall 70% of surplus funds from the fiscal year to a pension stabilization fund.

Goal: Provide transparency in all activities related to municipal finance and ensure that financial records are accurate, reliable and timely.
• Transparency practices include posting the budget to the City’s website, hosting public hearings related to City finances, City Council and Finance Committee review of financials. Annual submission to the Government Finance Officer’s Association for Distinguished Budget Presentation Award and hiring independent auditors annually. 42 43
44 2. Improve Public Safety
Public Safety continues to be a top priority for the City Council. In this context, Public Safety includes law enforcement, and maintenance and improvement of infrastructure such as roadways and the water system. Performance measures include:

Goal: Ensure adequate funding for appropriate levels of staffing for law enforcement and fire department personnel.

Analysis: The City contracted police dispatch operations in 2016 to the Fresno County Sheriff’s Office. Savings from the transition helped fund an additional sworn officer. A public safety tax (Measure E) was approved by voters in 2018 creating a 1% safety tax. Measure E has allowed the City to hire 3 firefighter/paramedics and 2 police officers. In FY 19/20, an additional police officer was hired and continued funding for the 5 new positions. In FY20/21 an additional Police Services Technician was hired and in FY21/22, 4 new Police Officers and a Lieutenant were hired from Measure E funding.

Goal: Support local and regional partnerships for mutual aid.

Analysis: California state law requires law enforcement and EMS providers to partner with local, regional, state, and federal agencies for mutual aid. The City of Kingsburg Police Department has 11 mutual aid partnerships/agreements with various agencies above and beyond what is mandated by law.

The Kingsburg Fire Department has automatic/mutual aid agreements with our neighboring departments including the cities of Selma, Sanger and Fresno, Tulare, and Kings County. Kingsburg Fire Department is also an active participant in the statewide mutual aid plan manages by the California Office of Emergency Services.

Goal: Support emergency preparedness throughout the community.

Analysis: Measure E will provide an additional $2.06 million in public safety revenue in FY20/21 and is projected to provide an additional $2.14 million in public safety revenue in FY 21/22 to support emergency preparedness throughout the community. 45 Measure E fund expenditures include funding for equipment, a new fire ambulance, patrol vehicles, and increased public safety staff.

Goal: Monitor treatment, storage and delivery systems to ensure safe, reliable delivery of water. • The City’s Water Department conducts routine tests of the City’s water. The City has a 100% passage rate for the last 5 years.

Goal: Consider volunteer support services to augment staff.

Analysis: The City had 29 volunteers at the close of 2021. We continue to provide volunteer opportunities wherever possible. 46 47
48 3. Increase Retail Opportunities
Increasing retail opportunities - especially in the Downtown area - is a top priority for the City Council. The City needs to focus its efforts in areas with the highest likelihood of success. As such, Strategies to support this Goal include:

Goal: Support the creation of a Downtown Business Association. • A Downtown Business Association was created in FY 20/21. Staff facilitates meetings and provides assistance to their efforts.

Goal: Work with Community Development to solicit feedback from businesses and developers on the permit approval and other processes and provide recommended solutions for consideration by the City Manager and/or City Council. • The City continually seeks feedback from residents, businesses and developers. City Council has approved a 21-day permit process.

Goal: Explore the use of technology to provide tools to support local businesses. • Free wi-fi has been implemented in the downtown corridor. The City has been installing surveillance cameras to promote public safety and business security. The City installed a solar electric vehicle charging station in the downtown corridor, public parking lot and at the Kingsburg Senior Center.

Goal: Support sustainable programs to promote local businesses and/or improve the downtown area.

Analysis: The City has a multitude of programs to support local businesses and improve the downtown area including 9 economic development incentives and the façade/alley program and upper floor residential rehabilitation programs.

Goal: Facilitate the development of a “brand identity” for the City.. 49 • The City partnered with the Community Planning Action Team (CPAT) for recommendations for sustained growth of the downtown. CPAT recommended the purchase of wayfinding signage and street banners to provide a unified brand identity throughout the downtown corridor and at major entry points to the City. The City’s signature “dala horse” and Swedish theme is incorporated throughout.
50 4. Improve Community Communication
The Council believes communication with residents and the business community is essential to the long-range viability of the City.

Goal: Proactively communicate positive news about the City to residents, businesses and surrounding communities.

Analysis: The Kingsburg Carrier is a weekly email newsletter that provides residents with important community news about the City, upcoming events, and updates on City Council and City staff initiatives. The subscription rate continues to increase annually. The Carrier is also shared via Facebook and Twitter two times a week to reach a broader and more diverse audience.

Goal: Utilize social media to disseminate positive news, milestones and accomplishments. Increase social media followers.

Analysis: The number of Facebook/Instagram users who follow the City’s Facebook/Instagram pages and receive City posts in their newsfeed helps us determine the scope of the reach we have via social media and how well social media is being marketed.

Goal: Coordinate efforts with the Chamber of Commerce.
• The City provides funding to the Chamber of Commerce annually to support its efforts to promote Kingsburg businesses and community events. City staff and Councilmembers work hand-in-hand with the Chamber of Commerce and their Board of Directors.
51 52

Goal: Maintain and refresh existing parks, trails and facilities. • The City plans to extend the miles of trails and bike lanes within the City and to require pedestrian space in all new housing developments.
• The City participates in the Active Transportation Plan with the regional Council of Governments (“COG”).

Goal: Promote community collaboration to deliver programs and activities for youth and seniors.

Analysis: The City’s After School Recreation Program and Summer Recreation Program are low-cost programs that provide recreational and some educational opportunities daily after school until 5:30pm or from 8am-5:30pm during the summer. They are two of the lowest cost childcare options in the City. The City is currently exploring options to increase the number of program participants.

The City offers multiple programs and activities for all ages. Youth programs include: After School Recreation, Summer Recreation, Junior Lifeguarding, Red Cross Swim Lessons, Senior Bingo and more.

Analysis: The City allows residents and non-residents to rent park spaces and the Crandell Swim Complex (pool). The average number of park/pool rentals per year is 265. Our target is 300. Revenue generated from park rental fees help offset parks and recreation expenses.

Activities for seniors include: Free or reduced lunch program, bingo, exercise classes, aqua aerobics, and more.

Goal: Explore opportunities for public-private partnerships to deliver programs and services. 53 • The City recently was awarded $1.244 million for the Kingsburg Dog Park through a highly competitive grant (State of California Proposition 68 State and Water Bond 2018) and $185,000 for the Athwal Park restrooms via Proposition 68. • The City received $5,000 during the FY 18/19 to support the City’s Trap, Neuter, Release program to address the feral/stray cat population humanely. We continue to provide this service for the residents and businesses of Kingsburg.

This is a multi-departmental effort is supported by community volunteers. • The City offers a “micro-grant” program to support projects or programs that increase recreational opportunities in Kingsburg. This is a matching grant for up to $15,000.
54 6. Promote Sustainable Development
The Goal of Promoting Sustainable Development reflects the City Council’s desire to plan for the long-term health of the City through thoughtful and careful planning. Strategies include:

Goal: Promote infill and mixed-use development.
• The City has a multitude of programs to support local businesses and improve the downtown area including 9 economic development incentives and the façade/alley program and upper floor residential rehabilitation programs. (See Increase Retail Opportunities). In FY23, the city plans to install 12+ miles of conduit and fiber optic infrastructure that will for high-speed internet access to all homes and businesses via Wi-Fi or direct hardwire.

Goal: Educate the public about community planning.
• The City seeks to engage and educate the public about community planning using multiple forums including social media (Facebook, Twitter, Instagram), the local news, public meetings, Coffee with the City Manager, email newsletter, etc. (See Increase Community Communication).
55 56
Basis of Accounting and Budget
Basis of accounting and budget refers to the concept of recognizing the time a transaction has occurred for the purpose of recording that transaction. Below is a description of the various fund descriptions and the related basis of accounting used for both the budget and the City’s annual financial report.

Governmental Funds:

The City’s governmental funds use a modified accrual basis of budgeting and accounting. Revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a related liability is incurred, as under accrual accounting.

Proprietary Funds and Fiduciary Funds:

The City’s proprietary funds or enterprise funds use a full accrual basis of budgeting and accounting, which recognizes revenues when earned, and expenses are recorded when a
liability is incurred. The budget is prepared on the same basis as the City’s annual financial statements. The fiduciary funds are treated according to the nature of the fund. Agency funds are custodial in nature (assets equal liabilities) and do not measure results of operations. Fiduciary funds use a modified accrual basis.

The City’s fund structure contains the following funds:

1. General Fund

2. Recreation Fund

3. Special Revenue Fund

4. Enterprise Fund

5. Capital Improvement Projects

6. Development Impact Fees

7. Risk Management/Internal Service Fund

8. Grant Fund

9. Finance Authority

10. Redevelopment Successor Agency

11. Landscape and Lighting District 93-01
Major fund summaries:

1. General Fund and Recreation Funds: The General Fund is the chief operating fund of the City. This fund accounts for the normal activities of the City (i.e. police, public works, general government, etc.). The major revenue sources for this fund are tax levy, intergovernmental revenues, licenses and permits, fines and forfeiture, interest income and charges for services. The major expenditures for this fund are public safety, public works, building inspections and general government. The Recreation Fund is a sub-set of the General Fund, which funds of the Senior Center and Crandell Swim Complex, along with revenues from fees for service and JPA reimbursements.

2. Special Revenue Fund: The Special Revenue Fund is comprised of revenues from state and local government programs such as: Highway User Tax revenues (Gas Taxes from California Senate Bill 1), and Local Transportation Funds 3, and 8, and Measure C (County funds for road and sidewalk repair). The Special Revenue Fund accounts for the maintenance and improvement of the City’s roads, streets, sidewalks, and traffic-related improvement projects.

3. Enterprise Fund: The Enterprise Fund is generally supported by fees for services from water, utility, recycling, green waste, and street sweeping charges, and fire/ambulance revenues. Tying fees and services together 57 through an enterprise fund has the advantage of allowing the public to see how much it costs to provide services, and why the fees are set at certain levels.

4. Risk Management/Internal Service Funds: The Internal Service Funds is a newly created fund that was established to account for any activity that provides services/goods to other funds and departments. The City’s Internal Fund comprises of the risk management expenses and revenues that each department/fund incurs on an annual basis. The primary expenditures to this account are for worker’s compensation premiums and general liability insurance premiums.

5. Grant Funds: The City’s Grant Fund includes various local and federally funded community improvement projects such as Community Development Block Grants, road/sidewalk repairs, and clean air/sustainable community Grants. Grant funds are also supplemented by matching City funds.

6. Capital Improvement Fund: City staff determines capital improvement investment based on community need to proactively address citizens’ concerns, invest in the City’s infrastructure, and to provide new quality of life advancements that enhance Kingsburg. City staff provides a Capital Improvement Plan (CIP) on an annual basis that serves as a five-year plan for planning processes. Capital improvement projects include infrastructure repair/improvements, equipment purchases, economic development initiatives and programs, and more. This fund includes budgets from the General
Fund, Pool, Federal Grants, Local
Transportation, Measure C, Water and
Ambulance Enterprise.

58 CITY OF KINGSBURG

PERSONNEL SUMMARY
FISCAL YEAR 2022-23
2021-2022 2021-2022 2022-2023

PROPOSED PROPOSED

DEPARTMENT POSITION ACTUAL BUDGET BUDGET
CITY COUNCIL Mayor Elected 1.00 1.00 1.00
Council Members Elected 4.00 4.00 4.00
Total, City Council 5.00 5.00 5.00
CITY MANAGER City Manager
Management Intern
Total, City Manager

Full-time
Part-time

1.00 0.34

1.34 1.00

0.48 1.48

1.00 0.50

1.50 CITY CLERK City Clerk Full-time 1.00 1.00 1.00
Clerical Part-time 0.20 0.20 -
Total, City Clerk 1.20 1.20 1.00
FINANCE Finance Director Full-time 1.00 1.00 1.00
Accountant
Account Clerk III
Full-time
Full-time

1.00 -

1.00 1.00
Account Clerk II/AP Full-time 1.00 1.00 1.00
Account Clerk III/PR Full-time 1.00 1.00 1.00
Account Clerk II Full-time 1.00 1.00 2.00
Clerical Part-time - - -
Total, Finance 5.00 5.00 7.00
HUMAN RESOURCES Director of Administrative Services
Account Clerk I/Human Resources
Full-time
Part-time

1.00 -

1.00 0.50

1.00 0.50
Total, Human Resources 1.00 1.50 1.50
COMMUNITY DEVELOPMENT Community Development Director Full-time 1.00 1.00 1.00 Building Official Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Neighborhood Improvement Officer Part-time 0.24 - 0.50
Total, Community Development 3.24 3.00 3.50
COMMUNITY SERVICES Community Services Director Full-time 1.00 1.00 1.00 Lifeguards & Instructors Part-time 2.60 2.11 2.14
Summer/After School Leaders Part-time 2.91 3.42 3.42
Total, Community Services 6.51 6.53 6.60
POLICE Chief Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Sergeants Full-time 4.00 4.00 5.00
Officers Full-time 18.00 18.00 19.00
Records Supervisor Full-time 1.00 1.00 1.00
Police Services Technician Full-time 2.00 2.00 2.00
Lieutenant Full-time - 1.00 2.00
Total, Police 27.00 28.00 31.00
FIRE & AMBULANCE Chief Full-time 1.00 1.00 1.00
Fire Captain/Paramedics/EMT Full-time 3.00 3.00 3.00
Firefighters/Engineers
Administrative Assistant
Full-time
Full-time

15.00 1.00

15.00 1.00
Reserve Officers/Non-Safety
Management Intern
Part-time
Part-time

2.50 2.50 2.50
.50
Total, Fire & Ambulance 22.50 22.50 23.00
PUBLIC WORKS Director of Public Works
Assistant Superintendent
Full-time
Full-time

1.00 1.00

1.00 1.00
Maint Worker III Full-time 3.00 3.00 3.00
Maint Worker II Full-time - - -
Maint Worker I Full-time 2.00 2.00 2.00
Mechanic Full-time 1.00 1.00 1.00
Water Operator Full-time 3.00 3.00 4.00
Total, P.W. Admin & Engin 11.00 11.00 12.00
SENIOR CENTER Nutrition Coordinator Part-time 0.90 1.00 1.00 Total, Senior Center 0.90 1.00 1.00
TOTAL-ALL DEPARTMENTS Full-time 70.00 71.00 77.00
Total Employees (F.T.E.)* Part-time 10.69 10.21 11.06

80.69 81.21 88.06
GRAND TOTAL Elected 5.00 5.00 5.00
* Full time equivalent

85.69 86.21 93.06
59 2022-2023 City of Kingsburg Budget Schedule
January 2022
25 Regular Finance Committee meeting. Recommendation for any mid-year 2021-2022 adjustments made to City Council.

February 2022
2 2022-2023 budget schedule approved by the City Council. 2 City Council 2021-2022 mid-year budget review and potential adjustments (recommendation from Finance Committee).
7 Begin personnel costing worksheets and 2021-2022 year-end revenue projections. 15 Capital Improvement Plan (CIP) documents distributed to department heads for review and update.

March 2022
8 City staff discussion on long-term strategic goals (in conjunction with Strategic Planning initiatives)
18 Capital improvement project (CIP) department requests with supporting documentation due to Finance Director for review.
22 Regular Finance Committee meeting.
30 Personnel costing worksheets and 2021-2022 revenue projections due from Finance Director.

April 2022
8 Department heads complete 2021-2022 year to date and year end revenue and expenditure projections.
13 Department budget requests due from Department Heads. 18-29 Departmental meetings to discuss individual projections and 2021-2022 operational and CIP requests.
26 Regular Finance Committee meeting.
60 May 2022
4 City Council approval of budget guidelines and parameters; review of City Financial Policies.

Review and consideration of capital improvement projects. 10 Measure E Public Safety Tax Oversight Committee meeting to review 2021-2022 expenditures and 2022-2023 proposed budget.
18 City Council review and consideration of special funds (Measure E, CalPERS, Economic Development)
24 Regular Finance Committee meeting. Final review of budget revenue and expenditure projections. Review and recommendation regarding City Financial Policies. Final revenue and expenditure projections for 2021-2022.
27 Distribution of the City Manager’s recommended budget. *31 First reading of recommended budget to the City Council for consideration.

June 2022
15 Public hearing, final consideration, and approval of 2022-2023 City Budget. Final budget to include organizational goals guided by Strategic Planning initiatives. * First regular June meeting will be held on Tuesday, May 31 in accordance with the adopted meeting calendar.
** Additional workshops may be added in relation to discussions of the use of American Rescue Plan funds.
61 Employee Pension Discussion
62 Pension Funding
Contributions
(Employer and
Employee, calc’d by
Actuary)
Interest Earnings
(estimated by
CalPERS – can be
extremely volatile)
63 What Goes into Employer Contribution Requirements
Contribution Requirements
Member
Information
Benefit Provisions
Calculations
Actuarial Assumptions
and Methods
$
qx
Actual Experience
Contribution
Requirements
64 65
66 PERS Activity
• Financial crisis saw CalPERS lose about 25% of assets. • In 10-11: CalPERS needed an extra $600 million from state taxpayers to help it cope with its losses from 2008. • Dec 2016 – CalPERS board lowers discount rate to 7.0%, phased in over 3 years • FY21 – 21.3% ROI triggers automatic discount rate reduction; adds ~$85B in value, funded status jumps ~10%
• CalPERS Board affirms 6.8% discount rate
How Did We Get Here?
• Investment losses (Great Recession)
• CalPERS Contribution Policy
• Enhanced Benefits
• Demographics & Assumption Changes
67 Kingsburg CalPERS
Pension Plans
The City maintains six pensions plans for its
employees
• Classic Miscellaneous Employees
• Classic Police Safety Employees
• Classic Fire Safety Employees
• PEPRA Miscellaneous Employees
• PEPRA Safety Police Employees
• PEPRA Safety Fire Employees
68 Pension Reform
• CA Public Employee’s Pension Reform (PEPRA) approved in 2012, into effect 1/1/13
• Reduced benefits for new members (non-safety): 2% @ 62 • Created new maximum benefit for safety
• Capped annual salary that can be used ($136,440)
• Required employees to share equally in cost
• Disallowed Employer-Paid Member Contributions
• Required Three-Year Final Compensation
• Placed restrictions on retirees returning to work for CalPERS agency 69 Employer Contributions
Normal Cost
(% of Payroll)
 Normal Cost
 The contribution for current accrual of benefits.
 Unfunded Actuarial Liability (UAL)
 Market value of plan assets is less than the present value of accrued benefits (i.e. liability).

Total Contribution
UAL Amortization Payment
($ Amount)
70 Kingsburg’s UAL
71 72
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

15.11% 16.98% 5.22% 11.59% -4.91% 5.57%
73 Steps to Address
July, 2018 – Council approves ‘waterfall’ of surplus funding to designated accounts:

CalPERS Unfunded Accrued Liability (UAL) Fund (70%)
• Fund will be used to help pay down existing pension
liability. Council can decide to use the fund to help
stabilize future budgets, provide additional payments to lower long-term liability, or to invest in a 115 Trust.

Economic Stabilization Fund (15%)
• Fund will be used to help stabilize future budgets in the instance of lower than anticipated revenues (including
more volatile revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council.

Equipment Reserve Fund (15%)
• Fund 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.
74 Steps to Address
Employee Contributions (Normal Costs):

1. Implemented Pension Reform: All PEPRA Employees are required to pay 50% of their normal cost per law.

2. Police CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future negotiations. Safety Police normal cost for FY22 is

29.63% of payroll, meaning employees pay ~40% of normal contribution rate (city picks up 60%).

3. Fire CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future negotiations. Safety Police normal cost for FY22 is

29.63% of payroll, meaning employees pay ~40% of normal contribution rate (city picks up 60%).

4. Misc. CLASSIC members contribute ~7% of normal cost rate (total percentage of payroll is ~17.25%); equates to ~40% of normal contribution rate (city picks up 60%). 75 Steps to Address
Additional Discretionary Payments – similar to making an additional mortgage payment on your home
Made Additional Discretionary Payment (ADP) for UAL:
• $850,000 in Oct. 2019
• $750,000 in Dec. 2021
➢Payments made from UAL waterfall account.
➢Payment made to long-term plans (largest savings)
➢$1.6M total ADPs provides estimated interest savings totaling $1.8M (including payments).
76 Next Steps…
• Await Updated June 30, 2021 Actuarial Documents (Aug. 2022). • Continue to monitor CalPERS returns (beginning of 2022 has seen downward return on investments)
• Utilize ADPs and fund savings to offset rising contributions. 77 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 - - - - - - -
055 Bethel Ave Improvement - - - - - - -
056 Madsen Ave Recons Sierra to Stroud - - - - - - -
057 Madsen Ave Bike Path Stroud to Kamm - 164,659 - - 164,659 164,659 - 058 Bethel /Sierra Roundabout - 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 - 061 18th Ave Sidewalks-Stroud-Klepper - 104,800 - - 104,800 104,800 - 062 18th Ave Sidewalks-Sierra-Stroud - 146,957 - - 146,957 146,957 - TOTAL, FEDERAL PROJECTS (234,739) 1,735,116 - 1,735,116 1,735,116 (234,739) GRANTS
032 Transient Oriented Development Grant - 445,000 - - 445,000 445,000 - 033 San Joaquin Valley Air Grant 21 - - - - - 21 0.00%
034 SLESF Cops Grant 180,162 150,000 330,162 - - 330,162 - -100.00% 036 ARPA Funds 1,228,245 1,448,245 1,115,000 - - 1,115,000 1,561,490 108 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 1,300,097 2,343,137 1,745,053 - 445,000 2,190,053 1,453,180 210 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 $ 26,210,039 $ 29,201,238 $ 25,272,046 925,379$ $ 6,591,998 $ 32,789,424 $ 28,731,956 9.62%

CITY OF KINGSBURG

FUND BALANCE PROJECTION
2022-2023 FISCAL YEAR BUDGET
78 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
79 Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 180,078 General Fund 001 180,078

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 502 127,729 Ambulance Fund 320 127,729 CalPERS UAL Fund 502 111,346 General Fund 001 111,346
Landscape & Lighting Fund 759 83,560 General Fund 001 83,560 Landscape & Lighting Fund 759 16,727 Water fund 318 16,727 CFD Fund 760 247,408 General Fund 001 247,408
CFD Fund 760 108,963 Ambulance Fund 320 108,963
Total Operational Transfers 1,560,895 1,560,895
Total Transfers Out $ 1,786,084 Total Transfers In $ 1,786,084

ALL TRANSFERS

CITY OF KINGSBURG
FISCAL YEAR 2022-23
80 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
81 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
82 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
83 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 84 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change 001-0000-401-0100 PROPERTY TAX TEETER $ 1,168,539 $ 1,146,021 $ 1,163,946 $ 1,113,975 $ 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 $ 20,588 $ 20,000 14.29% 001-0000-401-0302 SUPPLEMENTAL/PRIOR $ 1,939 $ 1,181 8,404 $ 1,000 $ 2,546 $ 1,500 $ 50.00% 001-0000-401-0400 REAL PROPTY TRANSFER TAX 30,699 $ 30,835 $ 60,014 $ 31,000 $ 35,750 $ 30,000 $ -3.23% 001-0000-401-0500 HOMEOWNERS $ 12,439 $ 11,828 $ 10,829 $ 7,500 $ 13,500 $ 11,500 53.33% 001-0000-401-0600 RESIDUAL PROPERTY TAX $ 145,440 $ 139,846 $ 98,942 $ 80,000 $ 62,428 $ 60,000 -25.00% 001-0000-402-0101 SALES TAX $ 678,451 $ 470,321 $ 427,273 $ 390,000 $ 520,000 $ 525,000 34.62% 001-0000-402-0102 IN-LIEU SALES TAX $ 612,209 $ 697,236 $ 825,926 $ 700,000 $ 920,000 $ 950,000 35.71% 001-0000-402-0103 LOCAL PUBLIC SAFETY $ 25,563 $ 25,176 $ 24,631 $ 20,000 $ 25,000 $ 24,000 20.00% 001-0000-403-0101 MVLF $ 1,105,422 $ 1,164,984 $ 1,185,675 $ 1,150,000 $ 1,265,202 $ 1,275,000 10.87% 001-0000-403-0200 FRANCHISE TAX $ 433,177 $ 476,016 $ 519,474 $ 465,000 $ 485,000 $ 470,000 1.08% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX $ 349,964 $ 266,900 $ 349,913 $ 250,000 $ 400,000 $ 390,000 56.00% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP $ 185,677 $ 178,577 $ 207,823 $ 180,000 $ 198,000 $ 198,000 10.00% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST $ 104 $ - $ 24,350 $ 22,000 $ 23,236 $ 22,500 2.27% 001-0000-411-0103 SB1186 FEE $ 3,582 $ (233) $ (689) $ - $ - $ - 001-0000-411-0200 DOG LICENSES $ 2,379 $ 470 $ 5,466 $ 1,000 $ 3,500 $ 200.00% 3,000 001-0000-421-0202 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 $ - 001-0000-422-0101 PEG MONEY $ 16,005 $ 12,531 $ 17,820 $ 9,000 $ 15,200 $ 15,200 68.89% 001-0000-431-0105 HOME OCCUPATION $ 1,250 $ 1,400 $ 2,000 $ - $ 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 $ 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 $ 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 $ - $ - $ 200 $ - 001-0000-431-0116 PLANNED UNIT DEVELOPMENT $ - $ - $ - $ - $ - $ - 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO $ 11,540 $ 29,850 $ 25,525 $ 16,000 $ 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 $ 540,000 $ 280,000 -30.00% 001-0000-431-0131 PLUMB ELEC/AIR COND $ 19,474 $ 23,837 $ 37,198 $ 18,000 $ 27,000 $ 21,000 16.67% 001-0000-431-0132 STRONG MOTION TAX-RESIDENT $ 1,236 $ 3,831 $ 2,884 $ 1,200 $ 4,400 $ 133.33% 2,800 001-0000-431-0133 STRONG MOTION TAX-COMM $ 842 $ 4,030 $ 6,105 $ 4,000 $ 3,300 $ 3,000 -25.00% 001-0000-431-0134 ENERGY SURCHARGE $ 6,166 $ 46,871 $ 12,338 $ 4,000 $ 17,000 $ 15,000 275.00% 001-0000-431-0135 PLAN CHECK FEE $ 173,411 $ 303,001 $ 331,697 $ 135,000 $ 165,000 $ 115,000 -14.81% 001-0000-431-0136 GRADING & INSPECTION-COMM $ - $ 19,940 $ 71,321 $ 60,000 $ 60,000 $ 35,000 -41.67% 001-0000-431-0137 BSC FEES $ 1,530 $ 2,055 $ 2,134 $ 1,300 $ 2,200 $ 2,000 53.85% 001-0000-431-0138 FIRE SPRINKLER $ 5,584 $ 10,522 $ 17,203 $ 9,500 $ 23,000 $ - 001-0000-431-0140 ENGINEERING PLAN CHECK $ - $ - $ 82,471 $ - $ 2,000 $ 2,000 001-0000-432-0101 POLICE FINES $ 19,641 $ 11,464 $ 5,023 $ 7,500 $ 7,200 $ 7,500 0.00% 001-0000-432-0102 POLICE SERVICES $ 28,763 $ 19,734 $ 26,007 $ 20,000 $ 20,000 $ 20,000 0.00% 001-0000-432-0104 PARKING FINES $ 783 $ 215 $ - $ - $ 139 $ - 001-0000-432-0105 POST REIMBURSEMENT $ 11,245 $ 20,834 $ 493 $ 5,000 $ 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 $ 4,200 $ 5,000 25.00% 001-0000-433-0102 SUMMER PROGRAM FEES $ 31,698 $ 13,363 $ 32,480 $ 39,000 $ 39,000 $ 39,000 0.00% 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES $ 95,506 $ 81,563 $ - $ 113,400 $ 113,400 $ 113,400 0.00% 001-0000-433-0302 SPEC EVENTS INS CITY FEE $ 50 $ 25 $ 75 $ - $ 540 $ 500 001-0000-434-0100 GARAGE $ 17,421 $ 21,898 $ 16,294 $ 17,500 $ 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 $ - $ - $ 7,231 $ - 001-0000-453-0100 RENTS $ 8,924 $ 9,514 $ 10,571 $ 9,210 $ 9,210 $ 9,210 0.00% 001-0000-462-0100 MISCELLANEOUS-OTHER $ 228,660 $ 116,745 $ 131,097 $ 20,000 $ 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 $ - 001-0000-462-0160 CCARD FEES $ - $ - $ 7,711 $ 5,400 $ 6,800 $ 6,000 11.11% 001-0000-463-0101 ST ROUTE 201 MAINT $ 6,788 $ 5,430 $ 4,073 $ 5,430 $ 5,430 $ 5,430 0.00% 001-0000-464-0100 TROLLEY RENTAL $ - $ 214 $ 502 $ 500 $ 550 $ 500 0.00% 001-0000-471-0101 FROM COPS GRANT $ 100,000 $ 100,000 $ 150,000 $ 150,000 $ 150,000 $ 330,162 120.11% 001-0000-471-0103 FROM LTF ART 8 $ 20,500 $ 20,500 $ 9,000 $ 8,812 $ 8,812 $ 7,555 -14.26% 001-0000-471-0104 FROM MEASURE C $ 20,500 $ 20,500 $ 11,090 $ 11,530 $ 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 $ 26,522 $ 26,879 1.35% 001-0000-471-0108 FROM WATER $ 300,000 $ 320,000 $ 223,207 $ 190,504 $ 190,504 $ 180,078 -5.47% 001-0000-471-0109 FROM SOLID WASTE $ 240,000 $ 200,000 $ 135,147 $ 100,000 $ 100,000 $ -100.00% - 001-0000-471-0111 FROM GEN FUND BALANCE $ - $ 187,000 $ - $ 60,000 $ 60,000 $ -100.00% - 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE $ - $ - $ - $ 148,184 $ 148,184 $ 111,346 $ 6,468,386 6,888,847 $ 7,029,237 $ 6,210,717 $ 7,173,077 $ 6,993,910 12.61% Revenues $ 6,468,386 $ 6,888,847 $ 7,029,237 $ 6,210,717 $ 7,173,077 $ 6,993,910 12.61% Expenses $ 5,502,184 $ 6,212,314 $ 6,206,705 $ 6,021,820 $ 6,343,848 $ 6,938,423 15.22% $ 676,533 966,202 $ 822,532 $ 188,897 $ 829,228 $ 55,487 $

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
85 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 & F 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
86 $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
87 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change City Council
001-1000-519-5101 SALARIES $ 15,100 $ 15,828 $ 15,350 $ 15,600 $ 15,600 $ 15,600 0.00% 001-1000-519-5121 FICA $ 1,155 $ 1,194 $ 1,182 $ 1,193 $ 1,193 $ 1,193 0.03% 001-1000-519-5131 EAP $ 5 $ - $ - $ - $ - $ -
TOTAL WAGES & BENEFITS $ 16,260 $ 17,022 $ 16,532 $ 16,793 $ 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 $ 1,667 $ 15,000 733.33% 001-1000-519-5291 CONF/MEETINGS/TRAVEL $ 6,727 $ 6,803 $ 676 $ 7,550 $ 9,956 $ 12,000 58.94% 001-1000-519-5292 MEMBERSHIPS/DUES $ 250 $ 6,670 $ 6,170 $ 6,700 $ 6,700 $ 6,700 0.00% TOTAL MAINT. & OPERATIONS $ 42,597 $ 15,299 $ 9,463 $ 16,823 $ 19,096 $ 34,578 105.54% TOTAL, CITY COUNCIL $ 58,857 $ 32,321 $ 25,995 $ 33,616 $ 35,889 $ 51,371 52.82% City Attorney
001-1200-519-5270 PROFESSIONAL SERVICES $ 76,000 $ 88,899 $ 61,324 $ 90,000 $ 90,000 $ 88,000 -2.22% TOTAL, CITY ATTORNEY $ 76,000 $ 88,899 $ 61,324 $ 90,000 $ 90,000 $ 88,000 -2.22% Non-Departmental
001-1400-519-5202 CITIZEN ENGAGEMENT $ 9,618 $ 4,846 $ 6,174 $ 9,000 $ 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 $ 3,126 $ 8,500 -5.56% 001-1400-519-5218 UTILITIES $ 13,236 $ 12,969 $ 12,402 $ 13,000 $ 14,602 $ 15,500 19.23% 001-1400-519-5231 COUNCIL CHAMBER LEASE $ 30,246 $ 31,200 $ 33,800 $ 32,640 $ 31,200 $ 31,200 -4.41% 001-1400-519-5232 OTHER LEASES $ 9,875 $ 9,723 $ 15,286 $ 16,500 $ 7,064 $ 7,428 -54.98% 001-1400-519-5233 PROPERTY TAXES $ 2,876 $ 3,803 $ 5,061 $ 4,262 $ 5,826 $ 6,500 52.51% 001-1400-519-5270 PROFESSIONAL SERVICES $ 45,548 $ 67,802 $ 73,708 $ 77,000 $ 77,000 $ 60,000 -22.08% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT $ - $ - $ 750 $ 25,000 $ 25,000 $ 25,000 0.00% 001-1400-519-5340 MISCELLANEOUS $ 53,585 $ 9,731 $ 11,724 $ 5,000 $ 5,000 $ 6,500 30.00% 001-1400-519-5341 COVID-19 $ - $ 1,864 $ 182,236 $ - $ 2,077 $ - 001-1400-519-5345 FIRE TRANSITION FEES $ 133,978 $ 136,764 $ 139,704 $ 145,208 $ 142,498 $ 145,225 0.01% 001-1400-519-5401 UTILITIES SERVICES $ 1,883 $ 1,938 $ 1,940 $ 2,200 $ 1,500 $ 1,575 -28.41% 001-1400-519-5480 CHAMBER SERVICES $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 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 $ 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 $ 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 $ 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 $ 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 $ 982,537 $ 1,162,936 102.67% City Manager
001-1600-519-5101 SALARIES $ 171,960 $ 175,422 $ 176,379 $ 176,827 $ 189,969 $ 189,969 7.43% 001-1600-519-5104 MANAGEMENT INTERN $ 8,410 $ 13,731 $ 11,252 $ 13,500 $ 15,208 $ 20,000 48.15% 001-1600-519-5121 FICA $ 11,465 $ 12,055 $ 11,666 $ 14,404 $ 15,696 $ 16,063 11.52% 001-1600-519-5122 PERS - UAL $ - $ - $ 645 $ 25,581 $ 25,581 $ - -100.00% 001-1600-519-5123 PERS - PAYROLL $ 8,667 $ 10,825 $ 9,956 $ 12,610 $ 12,610 $ 13,112 3.98% 001-1600-519-5125 MEDICAL $ 13,311 $ 15,007 $ 12,493 $ 14,210 $ 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 $ 366 $ 366 0.00% 001-1600-519-5140 AUTO ALLOWANCE $ 6,017 $ 5,802 $ 5,984 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 221,205 $ 233,633 $ 229,035 $ 264,224 $ 280,366 $ 260,581 -1.38% 001-1600-519-5216 COMMUNICATIONS $ 1,381 $ 1,086 $ 2,720 $ 1,500 $ 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%

CITY OF KINGSBURG

GENERAL FUND

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

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
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 $ 16,000 $ 12,500 56.25% 001-1600-519-5291 CONF/MEETINGS/TRAVEL $ 5,710 $ 4,640 $ - $ 5,000 $ 3,000 $ 4,500 -10.00% 001-1600-519-5292 MEMBERSHIPS/DUES $ 8,215 $ 1,511 $ 1,736 $ 2,000 $ 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 $ 28,185 $ 28,790 27.47% TOTAL, CITY MANAGER $ 253,247 $ 253,277 $ 241,115 $ 286,809 $ 308,551 $ 289,371 0.89% City Clerk
001-1800-519-5101 SALARIES $ 78,021 $ 85,671 $ 92,867 $ 95,201 $ 101,512 $ 103,542 8.76% 001-1800-519-5121 FICA $ 5,816 $ 7,003 $ 6,380 $ 7,127 $ 7,766 $ 7,921 11.14% 001-1800-519-5122 PERS - UAL $ - $ - $ 20,388 $ 13,449 $ 13,449 $ - -100.00% 001-1800-519-5123 PERS - PAYROLL $ 20,410 $ 24,354 $ 9,515 $ 9,747 $ 9,747 $ 10,686 9.63% 001-1800-519-5125 MEDICAL $ 15,048 $ 17,531 $ 16,943 $ 16,607 $ 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 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 119,999 $ 135,182 $ 146,744 $ 142,883 $ 149,833 $ 139,589 -2.31% 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE $ 332 $ 864 $ 191 $ 800 $ 200 $ 800 0.00% 001-1800-519-5214 PRINTING & RECORDING $ 5,678 $ 5,841 $ 3,454 $ 4,000 $ 5,000 $ 6,000 50.00% 001-1800-519-5216 COMMUNICATIONS $ 600 $ 1,006 $ 961 $ 960 $ 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 $ 6,500 $ 3,000 -62.50% 001-1800-519-5291 CONF/MEETINGS/TRAVEL $ 6,208 $ 2,478 $ 735 $ 5,000 $ 5,000 $ 5,000 0.00% 001-1800-519-5292 MEMBERSHIPS/DUES $ - $ - $ 430 $ 850 $ 850 $ 850 0.00% TOTAL MAINT. & OPERATIONS $ 18,781 $ 13,672 $ 13,127 $ 52,356 $ 41,906 $ 30,007 -42.69% TOTAL, CITY CLERK $ 138,780 $ 148,853 $ 159,871 $ 195,239 $ 191,739 $ 169,596 -13.13% Finance
001-2000-519-5101 SALARIES $ 102,635 $ 114,531 $ 119,155 $ 113,789 $ 116,561 $ 141,291 24.17% 001-2000-519-5121 FICA $ 7,555 $ 8,499 $ 8,804 $ 8,557 $ 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 $ 11,707 $ 14,014 19.71% 001-2000-519-5125 MEDICAL $ 22,334 $ 24,384 $ 34,078 $ 20,364 $ 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 $ 34 $ 46 35.29% TOTAL WAGES & BENEFITS $ 159,885 180,436 $ 199,641 $ 171,292 $ 174,424 $ 190,230 11.06% 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE $ 357 $ 70 $ 420 $ 1,200 $ 600 $ 600 -50.00% 001-2000-519-5216 COMMUNICATIONS $ 555 $ 586 $ 496 $ 600 $ 600 $ 800 33.33% 001-2000-519-5225 OFFICE EQUIP MAINT $ 7,000 $ 7,315 $ 7,644 $ 8,000 $ 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 $ 12,000 $ 12,000 0.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL $ 5,518 $ 2,375 $ - $ 6,500 $ 6,500 $ 6,500 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES $ 1,311 $ 750 $ 300 $ 750 $ 750 $ 750 0.00% 001-2000-519-5294 AUDIT $ 10,800 $ 10,542 $ 11,240 $ 13,000 $ 11,240 $ 13,000 0.00% TOTAL MAINT. & OPERATIONS $ 42,150 60,818 $ 32,360 $ 47,292 $ 44,932 $ 48,338 2.21% TOTAL, FINANCE $ 202,035 241,254 $ 232,002 $ 218,584 $ 219,356 $ 238,568 9.14% Administrative Services
001-2200-519-5101 SALARIES $ 76,334 $ 82,841 $ 97,652 $ 97,481 $ 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 $ 7,669 $ 9,491 28.27% 001-2200-519-5122 PERS - UAL $ - $ - $ 678 $ 13,779 $ 678 $ - -100.00% 001-2200-519-5123 PERS - PAYROLL $ 5,279 $ 6,159 $ 7,298 $ 7,272 $ 7,272 $ 7,833 7.71% 001-2200-519-5125 MEDICAL $ 4,060 $ 5,139 $ 3,819 $ 3,611 $ 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 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 92,007 101,012 $ 117,511 $ 130,290 $ 120,230 $ 145,768 11.88% 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE $ 165 $ 379 $ 870 $ 800 $ - $ 800 0.00% 001-2200-519-5216 COMMUNICATIONS $ 600 $ 1,006 $ 1,006 $ 960 $ 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% 89 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
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 $ 3,000 $ 11,000 120.00% 001-2200-519-5291 CONF/MEETINGS/TRAVEL $ 5,492 $ 4,278 $ 1,840 $ 5,000 $ 5,056 $ 13,500 170.00% 001-2200-519-5292 MEMBERSHIPS/DUES $ 349 $ 200 $ 903 $ 800 $ 800 $ 800 0.00% TOTAL MAINT. & OPERATIONS $ 12,162 11,136 $ 12,168 $ 15,489 $ 12,745 $ 30,902 99.51% TOTAL, ADMINISTRATIVE SVCS $ 104,169 112,148 $ 129,679 $ 145,779 $ 132,975 $ 176,670 21.19% Community Development
001-2600-519-5101 SALARIES $ 96,044 $ 115,418 $ 98,229 $ 190,878 $ 194,281 $ 235,058 23.15% 001-2600-519-5102 OVERTIME $ - $ - $ 11 $ - $ 1,434 $ - 0.00% 001-2600-519-5104 PART-TIME $ - $ - $ - $ 14,000 $ 14,000 $ 12,146 -13.24% 001-2600-519-5121 FICA $ 7,147 $ 8,606 $ 7,423 $ 14,457 $ 16,043 $ 18,911 30.81% 001-2600-519-5122 PERS - UAL $ - $ - $ 6,651 $ 27,613 $ 27,613 $ - -100.00% 001-2600-519-5123 PERS - PAYROLL $ 25,282 $ 28,496 $ 8,150 $ 14,775 $ 14,775 $ 16,652 12.70% 001-2600-519-5125 MEDICAL $ 28,516 $ 21,109 $ 14,223 $ 24,554 $ 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 $ 54 $ 108 100.00% TOTAL WAGES & BENEFITS $ 160,428 177,281 $ 138,451 $ 290,648 $ 286,518 $ 307,449 5.78% 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE $ 4,615 $ 4,400 $ 5,821 $ 5,600 $ 5,800 $ 5,800 3.57% 001-2600-519-5206 LAFCO FEES $ - $ 2,241 $ 2,925 $ 3,600 $ 3,600 $ 3,600 0.00% 001-2600-519-5224 FUELS $ 180 $ 541 $ 667 $ 825 $ 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 $ 220,000 $ 220,000 0.00% 001-2600-519-5291 CONF/MEETINGS/TRAVEL $ 2,435 $ 250 $ 493 $ 3,000 $ 1,500 $ 3,000 0.00% 001-2600-519-5292 MEMBERSHIPS/DUES $ 874 $ 295 $ 757 $ 600 $ 1,100 $ 1,200 100.00% TOTAL MAINT. & OPERATIONS $ 251,303 383,513 $ 415,931 $ 244,289 $ 243,664 $ 249,354 2.07% 001-2600-519-5701 CAPITAL OUTLAY $ - $ - $ 8,277 $ 48,500 $ 60,000 $ 150,000 209.28% TOTAL CAPITAL OUTLAY $ - $ - $ 8,277 $ 48,500 $ 60,000 $ 150,000 TOTAL, COMMUNITY DEVELOPMENT $ 411,731 560,795 $ 562,659 $ 583,437 $ 590,182 $ 706,803 21.14% Community Services
001-2800-529-5101 SALARIES $ 51,589 $ 58,409 $ 58,901 $ 58,821 $ 60,917 $ 62,135 5.63% 001-2800-529-5105 AFTER SCHOOL PARTTIME $ 65,842 $ 51,579 $ 1,738 $ 84,000 $ 66,656 $ 84,000 0.00% 001-2800-529-5106 SUMMER PROGRAM PARTTIME $ 15,609 $ 13,448 $ 38,482 $ 28,000 $ 28,539 $ 32,000 14.29% 001-2800-529-5121 FICA $ 10,052 $ 9,261 $ 7,553 $ 13,068 $ 11,943 $ 13,627 4.28% 001-2800-529-5122 PERS - UAL $ - $ - $ 471 $ 11,095 $ 11,095 $ - -100.00% 001-2800-529-5123 PERS - PAYROLL $ 4,243 $ 4,200 $ 4,464 $ 4,418 $ 4,418 $ 4,642 5.07% 001-2800-529-5125 MEDICAL $ 3,191 $ 5,070 $ 4,907 $ 6,407 $ 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 $ 27 $ 27 0.00% TOTAL WAGES & BENEFITS $ 157,467 149,340 $ 124,149 $ 214,686 $ 198,852 $ 214,567 -0.06% 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE $ 420 563 $ 521 $ 400 $ 400 $ 400 0.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES $ 13,003 12,333 $ 4,475 $ 13,000 $ 13,000 $ 13,000 0.00% 001-2800-529-5214 PRINTING & ADVERTISING $ 180 $ - $ - $ - $ - $ - 001-2800-529-5216 COMMUNICATIONS $ 569 955 $ 1,218 $ 950 $ 1,000 $ 1,400 47.37% 001-2800-519-5224 FUELS $ 40 64 $ 39 $ 100 $ 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 $ 40 $ 40 0.00% 001-2800-529-5266 UNEMPLOYMENT INS LIABILITY $ - 2,871 $ 4,322 $ 1,000 $ 2,660 $ 3,000 200.00% 001-2800-529-5270 PROFESSIONAL SERVICES $ 590 3,384 $ 1,210 $ 5,000 $ 5,000 $ 11,500 130.00% 001-2800-529-5341 COVID-19 $ - - $ 7,787 $ - $ 100 $ -
001-2800-529-5370 WEED ABATEMENT & REIMB $ (955) $ - $ - $ - $ - $ - 001-2800-529-5371 ANIMAL CONTROL COSTS $ 30,051 14,107 $ 20,264 $ 26,000 $ 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 $ 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% 90 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
TOTAL, COMMUNITY SERVICES $ 373,168 393,755 $ 335,678 $ 458,573 $ 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 $ 1,322,463 $ 1,417,845 3.89% 001-3400-539-5102 OVERTIME/FT $ 73,758 $ 45,472 $ 154,076 $ 75,000 $ 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 $ 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 $ 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 $ 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 $ 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 $ 575 $ 612 0.00% TOTAL WAGES & BENEFITS $ 2,189,142 2,279,163 $ 2,399,114 $ 2,226,747 $ 2,209,956 $ 2,287,491 2.73% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE $ 7,438 $ 8,450 $ 10,409 $ 8,500 $ 9,700 $ 9,350 10.00% 001-3400-539-5208 SAFETY EQUIPMENT $ 6,179 $ 11,351 $ 13,282 $ 14,000 $ 14,000 $ 14,000 0.00% 001-3400-539-5209 SCREENING PERSONNEL $ 5,010 $ 4,580 $ 5,301 $ 10,000 $ 4,000 $ 10,000 0.00% 001-3400-539-5210 DEPT TOOLS & SUPPLIES $ 9,896 $ 8,812 $ 8,556 $ 8,500 $ 10,000 $ 9,350 10.00% 001-3400-539-5216 COMMUNICATIONS $ 41,462 $ 48,384 $ 39,413 $ 39,000 $ 39,000 $ 39,000 0.00% 001-3400-539-5218 UTILITIES $ 25,254 $ 27,675 $ 26,548 $ 26,000 $ 30,000 $ 30,000 15.38% 001-3400-539-5222 VEHICLE MAINTENANCE $ - $ 691 $ 4,295 $ 8,000 $ 8,000 $ 7,500 -6.25% 001-3400-539-5224 FUELS $ 49,572 $ 38,573 $ 34,936 $ 50,000 $ 50,000 $ 60,000 20.00% 001-3400-539-5225 OFFICE EQUIP MAINT $ 16,335 $ 14,356 $ 14,631 $ 16,000 $ 16,000 $ 17,500 9.38% 001-3400-539-5226 EQUIPMENT MAINTENANCE $ 4,877 $ 3,829 $ 481 $ 3,000 $ 2,000 $ 3,000 0.00% 001-3400-539-5227 RADIO & COMM MAINT $ 6,824 $ 4,683 $ 1,455 $ 2,000 $ 2,200 $ 2,200 10.00% 001-3400-539-5229 DISPATCH SERVICES $ 168,298 $ 183,922 $ 195,584 $ 222,700 $ 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 $ 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 $ 2,500 $ 2,500 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL $ 2,456 930 $ 4 $ 3,500 $ 5,000 $ 5,000 42.86% 001-3400-539-5292 MEMBERSHIPS/DUES $ 3,136 2,000 $ 2,056 $ 2,000 $ 2,262 $ 2,500 25.00% 001-3400-539-5296 TRAINING & EDUCATION $ 9,000 9,067 $ 2,522 $ 8,500 $ 8,500 $ 9,600 12.94% 001-3400-539-5297 POST TRAINING $ 10,274 4,868 $ 7,928 $ 15,000 $ 11,000 $ 15,000 0.00% 001-3400-539-5298 JAIL BOOKING FEES $ 386 375 $ 459 $ 500 $ 200 $ 500 0.00% 001-3400-539-5325 CRIME PREVENTION $ 2,099 923 $ 2,880 $ 3,000 $ 3,000 $ 3,000 0.00% 001-3400-539-5341 COVID-19 $ - 101 $ 23 $ - $ 100 $ -
TOTAL MAINT. & OPERATIONS $ 432,535 451,301 $ 471,680 $ 584,543 $ 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 $ 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 $ 60,000 $ 110,000 29.41% TOTAL, POLICE $ 2,668,376 2,852,172 $ 2,951,450 $ 2,896,290 $ 2,808,513 $ 3,012,092 4.00% PW Administration
001-3800-549-5101 SALARIES $ 37,161 $ 48,109 $ 32,364 $ 33,904 $ 36,275 $ 37,786 11.45% 001-3800-549-5121 FICA $ 2,841 $ 3,679 $ 2,465 $ 2,466 $ 2,775 $ 2,891 17.22% 001-3800-549-5122 PERS - UAL $ - $ - $ 6,886 $ 4,465 $ 4,465 $ - -100.00% 001-3800-549-5123 PERS - PAYROLL $ 9,501 $ 10,508 $ 3,393 $ 3,403 $ 3,403 $ 3,900 14.60% 001-3800-549-5125 MEDICAL $ 145 $ 1,304 $ 7,826 $ 4,877 $ 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 $ 52,039 $ 49,817 0.93% 001-3800-594-5133 LIFE INSURANCE $ 14 $ 11 $ 12 $ 12 $ 12 $ 12 0.00% 91 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
001-3800-549-5201 OFFICE SUPPLIES/POSTAGE $ 801 $ 905 $ 1,950 $ 750 $ 1,000 $ 1,200 60.00% 001-3800-549-5216 COMMUNICATIONS $ 7,677 $ 6,696 $ 4,761 $ 6,000 $ 6,000 $ 6,200 3.33% 001-3800-549-5218 UTILITIES $ - $ 3,166 $ 1,955 $ 1,750 $ 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 $ 1,000 $ 1,500 0.00% TOTAL MAINT. & OPERATIONS $ 9,483 13,516 $ 11,322 $ 13,512 $ 13,762 $ 15,343 13.55% 001-3800-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, PW ADMINISTRATION $ 59,322 77,320 $ 64,466 $ 62,871 $ 65,801 $ 65,160 3.64% Landscape Maintenance
001-4200-549-5101 SALARIES $ 83,901 $ 85,447 $ 88,643 $ 91,083 $ 88,132 $ 91,804 0.79% 001-4200-549-5102 OVERTIME $ 123 $ 522 $ 2,187 $ - $ 3,419 $ 3,500 001-4200-549-5121 FICA $ 6,247 $ 6,309 $ 6,810 $ 6,585 $ 7,004 $ 7,291 10.72% 001-4200-549-5122 PERS - UAL $ - $ - $ 10,881 $ 11,995 $ 11,995 $ - -100.00% 001-4200-549-5123 PERS - PAYROLL $ 14,690 $ 14,967 $ 7,873 $ 7,983 $ 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 $ 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 $ 57 $ 57 32.56% TOTAL WAGES & BENEFITS $ 130,581 136,035 $ 152,429 $ 151,131 $ 152,031 $ 145,598 -3.66% 001-4200-549-5210 DEPT TOOLS & SUPPLIES $ 14,823 $ 17,071 $ 12,735 $ 15,000 $ 12,000 $ 15,000 0.00% 001-4200-549-5218 UTILITIES $ 17,130 $ 16,093 $ 12,228 $ 16,000 $ 11,000 $ 13,000 -18.75% 001-4200-549-5224 FUELS $ 4,982 $ 3,867 $ 3,909 $ 4,200 $ 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 $ 15,000 $ 15,000 0.00% TOTAL MAINT. & OPERATIONS $ 68,910 41,401 $ 36,429 $ 56,442 $ 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 $ 201,773 $ 218,360 5.20% Building & Facility Maintenance
001-4600-549-5210 DEPT TOOLS & SUPPLIES $ 8,299 13,369 $ 12,142 $ 12,000 $ 12,000 $ 15,000 25.00% 001-4600-549-5220 JANITORIAL $ 41,276 42,500 $ 42,017 $ 43,245 $ 43,245 $ 45,000 4.06% 001-4600-549-5221 REPAIRS & MAINTENANCE $ 14,808 23,077 $ 13,030 $ 15,000 $ 15,000 $ 16,500 10.00% TOTAL MAINT. & OPERATIONS $ 64,383 78,946 $ 67,189 $ 70,245 $ 70,245 $ 76,500 8.90% 001-4600-549-5701 CAPITAL OUTLAY $ - $ 51,189 $ 18,742 $ 45,000 $ 44,080 $ 24,000 001-4600-549-5718 REPAINT FIRE STATION $ - $ 16,737 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ - 67,926 $ 18,742 $ 45,000 $ 44,080 $ 24,000 -46.67% TOTAL, FACILITY MAINT. $ 64,383 146,872 $ 85,931 $ 115,245 $ 114,325 $ 100,500 -12.79% Vehicle Maintenance
001-4800-549-5101 SALARIES $ 57,284 $ 59,521 $ 57,955 $ 57,642 $ 62,921 $ 44,376 -23.01% 001-4800-549-5102 OVERTIME $ 529 $ 1,050 $ 2,062 $ - $ 2,703 $ - 001-4800-549-5121 FICA $ 4,270 $ 4,477 $ 4,458 $ 4,153 $ 5,020 $ 3,395 -18.26% 001-4800-549-5122 PERS - UAL $ - $ - $ 12,435 $ 7,591 $ 7,591 $ - -100.00% 001-4800-549-5123 PERS - PAYROLL $ 14,270 $ 16,184 $ 5,817 $ 5,826 $ 5,826 $ 4,580 -21.39% 001-4800-549-5125 MEDICAL $ 12,302 $ 13,887 $ 10,016 $ 13,555 $ 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 $ 36 $ 24 -33.00% TOTAL WAGES & BENEFITS $ 93,254 100,023 $ 97,813 $ 94,661 $ 103,510 $ 66,076 -30.20% 001-4800-549-5210 DEPT TOOLS & SUPPLIES $ 15,518 13,677 $ 9,977 $ 13,500 $ 13,500 $ 13,500 0.00% 001-4800-549-5222 VEHICLE MAINTENANCE $ 44,056 38,414 $ 37,225 $ 40,000 $ 40,000 $ 44,000 10.00% 001-4800-549-5224 FUELS 188 $ 1,264 $ 885 $ 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 $ 59,948 $ 64,366 8.48% 001-4800-549-5701 CAPITAL OUTLAY $ - 2,410 $ - $ - $ - $ 15,000 92 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
TOTAL, VEHICLE MAINT. $ 155,037 158,665 $ 149,778 $ 153,994 $ 163,458 $ 145,442 -5.55% TOTAL WAGES & BENEFITS $ 3,390,066 $ 3,572,931 $ 3,674,563 $ 3,752,714 $ 3,744,553 $ 3,823,959 1.90% TOTAL MAINT. & OPERATIONS $ 1,516,112 $ 1,599,983 $ 1,775,793 $ 1,708,606 $ 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 $ 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 $ 6,343,848 $ 6,938,423 15.22% 93 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
94 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
95 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
96 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
97 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
98 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
99 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
100

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.
101

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.
102

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. 103

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. 104
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.
105

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. 106

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. 107

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. 108

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. 109
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
110
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
111
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-0000-433-0201 PUBLIC SWIMMING $ 12,536 $ 6,965 $ 2,689 $ 7,000 $ 6,500 $ 7,000 0.00% 021-0000-433-0202 RED CROSS LESSONS $ 17,850 $ 8,150 $ 11,082 $ 5,000 $ 7,000 $ 6,500 30.00% 021-0000-433-0203 LAP SWIMMING $ 4,201 $ 3,318 $ 7,494 $ 6,000 $ 4,000 $ 4,000 -33.33% 021-0000-433-0204 GROUP RENTALS $ 14,140 $ 2,390 $ 16,220 $ 15,000 $ 10,000 $ 15,000 0.00% 021-0000-433-0206 CONCESSION STAND SALES $ 6,312 $ 3,664 $ 2,612 $ 6,000 $ 6,000 $ 6,000 0.00% 021-0000-433-0207 AQUA AEROBICS $ 4,519 $ 4,185 $ 10,233 $ 8,000 $ 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 $ 61,000 $ 61,000 0.00% Sub-Total $ 117,923 $ 760,373 $ 115,223 $ 108,000 $ 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 $ 244,000 $ 278,500 27.75%

SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION $ 19,500 $ 11,842 $ - $ - $ - $ 24,000 022-0000-461-0101 LUNCH CONTRIBUTIONS $ 8,970 $ 6,816 $ - $ - $ 11,500 $ 10,000 022-0000-461-0105 SENIOR CENTER DONATIONS $ - $ - $ - $ - $ - Sub-Total $ 28,470 $ 18,658 $ - $ - $ 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 $ 165,500 $ 115,000 -30.30% TOTAL, RECREATION FUNDS $ 300,108 $ 934,031 $ 343,230 $ 383,000 $ 409,500 $ 393,500 2.74% Revenues $ 300,108 $ 934,031 $ 343,230 $ 383,000 $ 409,500 $ 393,500 2.74% Expenses $ 308,338 $ 885,436 $ 433,321 $ 396,351 $ 373,925 $ 393,030 -0.84% $ (8,230) $ 48,595 $ (90,092) $ (13,351) $ 35,575 $ 470

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
112
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-9100-529-5108 LIFEGUARDS $ 70,689 $ 49,436 $ 61,653 $ 65,000 $ 70,000 $ 72,000 10.77% 021-9100-529-5111 AQUA AEROBICS $ 2,921 $ 3,355 $ 8,078 $ 6,500 $ 6,500 $ 6,500 0.00% 021-9100-529-5121 FICA $ 5,631 $ 4,035 $ 5,335 $ 5,470 $ 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 $ 88,258 $ 91,117 9.94% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE $ 1,114 $ 136 $ 1,426 $ 300 $ 300 $ 300 0.00% 021-9100-529-5210 DEPT TOOLS & SUPPLIES $ 21,646 $ 38,523 $ 42,212 $ 30,000 $ 35,000 $ 35,000 16.67% 021-9100-529-5213 CONCESSION STAND SUPPLIES $ 8,564 $ 3,661 $ 3,219 $ 3,000 $ 3,500 $ 3,500 16.67% 021-9100-529-5216 COMMUNICATIONS $ 1,271 $ 975 $ 900 $ 1,050 $ 1,050 $ 1,050 0.00% 021-9100-529-5218 UTILITIES $ 42,415 $ 16,586 $ 31,822 $ 38,000 $ 38,000 $ 40,000 5.26% 021-9100-529-5226 EQUIPMENT MAINTENANCE $ 8,098 $ 3,537 $ 7,561 $ 7,500 $ 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 $ 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 $ 118,651 $ 131,927 12.61% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS $ - 621,945$ $ 1,878 $ 11,000 $ 11,000 $ 55,000 021-9100-529-5728 SAND FILTER REPLACEMENT $ 21,113 $ 19,915 $ 24,829 $ 25,500 $ 25,500 $ - -100.00% 021-9100-529-5739 PAINTING CONSESSION STAND $ 14,920 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 36,033 641,860 $ 26,707 $ 36,500 $ 36,500 $ 55,000 50.68% TOTAL, POOL $ 242,401 806,738 $ 239,603 $ 236,527 $ 243,409 $ 278,044 17.55%

SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME $ 23,465 $ 24,972 $ 37,248 $ 46,800 $ 54,493 $ 55,000 17.52% 022-7100-529-5121 FICA $ 1,795 $ 1,910 $ 2,864 $ 3,580 $ 4,169 $ 4,208 17.52% 022-7100-529-5123 PERS $ 55 $ 1,363 $ 1,300 $ 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 $ 63,046 $ 63,946 17.46% 022-7100-529-5210 DEPT TOOLS & SUPPLIES $ 3,680 $ 2,761 $ 774 $ 1,250 $ 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 $ - -100.00% TOTAL MAINTENANCE & OPERATIONS $ 4,148 5,885 $ 105,672 $ 63,561 $ 15,296 $ 4,271 -93.28% TOTAL, SENIOR CENTER - NUTRITION $ 31,552 35,106 $ 149,508 $ 117,999 $ 78,342 $ 68,217 -42.19%

SENIOR CENTER - OUTREACH
022-7200-529-5101 SALARIES $ 16,345 $ 19,458 $ 19,645 $ 19,607 $ 21,429 $ 20,712 5.64% 022-7200-529-5121 FICA $ 1,211 $ 1,442 $ 1,456 $ 1,418 $ 1,639 $ 1,584 11.74% 022-7200-529-5122 PERS-UAL $ - $ - $ 157 $ 4,580 $ 4,580 $ 2,306 -49.65% 022-7200-529-5123 PERS $ 1,146 $ 1,400 $ 1,488 $ 1,473 $ 1,473 $ 1,547 5.02% 022-7200-529-5125 MEDICAL $ 973 $ 2,415 $ 1,608 $ 2,136 $ 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 $ 9 $ 9 0.00% TOTAL WAGES & BENEFITS $ 20,444 25,535.55 $ 25,210 $ 30,208 $ 32,252 $ 30,001 -0.68% 022-7200-529-5210 DEPT TOOLS & SUPPLIES $ 3,244 $ 4,244 $ 6,135 $ 4,200 $ 4,200 $ 4,200 0.00% 022-7200-529-5216 COMMUNICATIONS $ 969 $ 1,950 $ 2,307 $ 2,500 $ 3,300 $ 4,000 60.00% 022-7200-529-5218 UTILITIES $ 7,897 $ 9,062 $ 8,960 $ 3,000 $ 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 $ 2,000 100.00% TOTAL MAINTENANCE & OPERATIONS $ 13,941 18,057 $ 18,999 $ 11,617 $ 19,922 $ 16,768 44.34% TOTAL, SENIOR CENTER - OUTREACH $ 34,385 43,593 $ 44,210 $ 41,825 $ 52,174 $ 46,769 11.82% TOTAL SENIOR CENTER $ 65,937 78,699 $ 193,718 $ 159,824 $ 130,516 $ 114,986 -28.05% TOTAL WAGES & BENEFITS $ 131,697 116,401$ $ 149,188 $ 167,522 $ 183,556 $ 185,064 10.47% TOTAL MAINTENANCE & OPERATIONS $ 140,140 124,050$ $ 257,427 $ 192,329 $ 139,823 $ 152,966 -20.47% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
113
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
TOTAL TRANFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 36,033 641,860$ $ 26,707 $ 36,500 $ 36,500 $ 55,000 50.68% TOTAL, RECREATION FUND $ 308,338 885,436$ $ 433,321 $ 396,351 $ 373,925 $ 393,030 -0.84% Revenues $ 300,108 934,031$ $ 343,230 $ 383,000 $ 409,500 $ 393,500 Expenses $ 308,338 885,436$ $ 433,321 $ 396,351 $ 373,925 $ 393,030 $ (8,230) $ 48,595 (90,092)$ $ (13,351) $ 35,575 $ 470
114
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
115
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
116
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
117
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED PROPOSED Change

GAS TAX
102-0000-403-0601 2105 $ 66,536 $ 63,213 $ 65,634 $ 72,929 $ 77,387 $ 84,416 15.75% 102-0000-403-0602 2106 $ 41,244 $ 36,256 $ 37,824 $ 40,621 $ 42,568 $ 46,067 13.41% 102-0000-403-0603 2107 $ 85,505 $ 79,818 $ 88,815 $ 92,753 $ 105,462 $ 115,326 24.34% 102-0000-403-0604 2107.5 $ 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 $ 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 $ 271,002 $ 298,245 20.51% SUB-TOTAL, TAXES $ 475,074 $ 498,224 $ 532,210 $ 556,066 $ 610,372 $ 675,918 21.55% 102-0000-451-0100 MISCELLANEOUS $ - $ - $ - $ - $ - $ - 102-0000-451-0101 INTEREST $ - $ - $ 2,005 $ - $ 2,000 $ 2,000 102-0000-451-0102 TRANSFER FROM CALPERS UAL FUND $ - $ - $ - $ - $ - $ - TOTAL, GAS TAX $ 475,074 $ 498,224 $ 534,214 $ 556,066 $ 612,372 $ 677,918 21.91% LTF 3
103-0000-403-0701 ARTICLE 3 $ 8,820 $ 9,333 $ 9,947 $ 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 $ 10,000 $ 13,337 LTF 8
104-0000-403-0702 ARTICLE 8 $ 374,975 $ 585,645 $ 210,053 $ 316,828 $ 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 $ 352,354 $ 521,759 54.45%

MEASURE C
105-0000-403-0801 STREET MAINTENANCE $ 163,351 $ 180,587 $ 211,906 $ 203,657 $ 203,657 $ 229,014 12.45% 105-0000-403-0802 ADA COMPLIANCE $ 5,434 $ 6,049 $ 7,085 $ 7,128 $ 7,128 $ 8,015 12.44% 105-0000-403-0803 FLEXIBLE FUNDING $ 195,934 $ 211,248 $ 250,925 $ 240,645 $ 240,645 $ 275,352 14.42% 105-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ -
SUB-TOTAL, TAXES $ 364,719 $ 397,884 $ 469,916 $ 451,430 $ 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 $ 452,980 $ 513,931 13.85% TOTAL TAXES $ 1,223,588 $ 1,491,086 $ 1,222,126 $ 1,335,258 $ 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 $ 1,427,706 $ 1,726,945 27.28% Revenues $ 1,244,268 $ 1,512,401 $ 1,234,919 $ 1,356,758 $ 1,427,706 $ 1,726,945 Expenses $ 1,734,565 $ 1,051,430 $ 1,315,095 $ 1,418,309 $ 980,938 $ 2,340,926 $ (490,297) $ 460,970 $ (80,176) $ (61,551) $ 446,768 $ (613,981)

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
118
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED PROPOSED Change

GAS TAX
102-9100-549-5101 SALARIES $ 126,363 $ 132,089 $ 139,586 $ 132,557 $ 132,557 $ 136,944 3.31% 102-9100-549-5102 OVERTIME $ 41 $ 5,683 $ 1,720 $ 3,000 $ 5,643 $ 5,000 66.67% 102-9100-549-5121 FICA $ 9,332 $ 10,170 $ 10,503 $ 10,370 $ 10,572 $ 10,859 4.71% 102-9100-549-5122 PERS UAL $ - $ - $ 27,381 $ 17,326 $ 17,326 $ 15,250 -11.98% 102-9100-549-5123 PERS $ 31,159 $ 36,553 $ 13,036 $ 13,061 $ 13,061 $ 13,794 5.61% 102-9100-549-5125 MEDICAL $ 33,235 $ 30,788 $ 44,691 $ 35,290 $ 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 $ 83 $ 83 0.00% TOTAL WAGES & BENEFITS $ 210,730 $ 226,556 $ 248,566 $ 225,155 $ 228,001 $ 230,157 2.22% 102-9100-549-5210 DEPT TOOLS & SUPPLIES $ - $ 4,100 $ 6,674 $ 10,000 $ 10,000 $ 10,000 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS $ 10,064 $ 9,070 $ 9,426 $ 11,000 $ 10,000 $ 10,000 -9.09% 102-9100-549-5224 FUELS $ - $ - $ - $ 3,500 $ 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 $ 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 $ 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 $ 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 $ 60,000 50.00% 104-9100-549-5270 PROFESSIONAL SERVICES $ 14,735 2,156 $ - $ 8,000 $ 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 $ 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 $ 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 $ 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 $ 4,000 $ 4,000 0.00% 105-9200-549-5701 CAPITAL OUTLAY $ - $ 800 $ 125,400 $ 150,000 $ - $ - -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 $ - $ 350,000 133.33% TOTAL, ST. MAINTENANCE $ 205,238 $ 5,390 $ 176,046 $ 154,000 $ 4,000 $ 354,000 129.87%

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23
119
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET 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 $ 10,000 $ 10,000 0.00% 105-9400-549-5219 STREET LIGHTS & SIGNALS $ 86,315 $ 75,814 $ 77,988 $ 78,000 $ 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 $ 5,000 $ 5,000 0.00% 105-9400-549-5230 SIDEWALK REPAIR $ 14,801 $ 19,027 $ 9,619 $ 20,000 $ 20,000 $ 20,000 0.00% 105-9400-549-5270 PROFESSIONAL SERVICES $ 11,927 $ 44,448 $ 36,475 $ 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 $ 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 $ - TOTAL CAPITAL OUTLAY $ - $ 27,840 $ 19,130 $ - $ 1,128 $ 225,000 TOTAL , FLEXIBLE $ 176,082 $ 204,211 $ 169,437 $ 165,530 $ 160,158 $ 387,177 133.90% TOTAL, MEASURE C $ 386,320 $ 214,602 $ 349,283 $ 323,530 $ 163,030 $ 752,827 132.69% TOTAL WAGES & BENEFITS $ 210,730 $ 226,556 $ 248,566 $ 225,155 $ 228,001 $ 230,157 2.22% TOTAL MAINT. & OPERATIONS $ 350,550 $ 296,847 $ 264,349 $ 301,902 $ 261,810 $ 357,494 18.41% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 1,173,285 $ 487,027 $ 766,173 $ 853,200 $ 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 $ 980,938 $ 2,340,926 65.05% Revenues $ 1,244,268 $ 1,512,401 $ 1,234,919 $ 1,356,758 $ 1,427,706 $ 1,726,945 27.28% Expenses $ 1,734,565 $ 1,051,430 $ 1,315,095 $ 1,418,309 $ 980,938 $ 2,340,926 65.05% $ (490,297) $ 460,970 $ (80,176) $ (61,551) $ 446,768 $ (613,981) 897.51% 120

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
121
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 th 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
122
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
123

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
124
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
125
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 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 $ 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 $ - 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 $ 2,605,634 $ 2,685,354 24.89% Revenues $ 1,144,067 $ 1,905,404 $ 2,316,397 $ 2,150,100 $ 2,605,634 $ 2,685,354 24.89% Expenses $ 911,977 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 2,320,492 $ 3,844,570 49.11% $ 232,090 $ 368,058 $ 759,010 $ (428,201) $ 285,142 $ (1,159,216) 170.72%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
126
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

MEASURE E POLICE
106-3400-549-5101 SALARIES $ 122,938 $ 172,478 $ 182,935 $ 636,919 $ 398,253 $ 887,562 39.35% 106-3400-549-5102 OVERTIME $ 13,589 $ 18,005 $ 25,192 $ 40,000 $ 19,461 $ 50,000 25.00% 106-3400-549-5106 SPECIAL PROJECT OT $ - $ 20,496 $ 2,324 $ 50,000 $ 7,433 $ 50,000 0.00% 106-3400-549-5121 FICA $ 7,371 $ 14,488 $ 16,073 $ 55,609 $ 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 $ 45,653 $ 132,378 46.82% 106-3400-549-5125 MEDICAL $ 5,083 $ 8,544 $ 7,038 $ 41,480 $ 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 $ 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 $ 207 $ 456 40.74% TOTAL WAGES & BENEFITS $ 175,233 $ 275,518 $ 279,733 $ 1,079,735 $ 693,520 $ 1,431,115 32.54% 106-3400-549-5201 OFFICE SUPPLIES $ - $ - $ - $ 4,500 $ 6,500 $ 7,200 60.00% 106-3400-549-5208 SAFETY EQUIPMENT $ 7,393 $ 2,137 $ 12,303 $ 8,000 $ 8,000 $ 12,000 50.00% 106-3400-549-5209 SCREENING PERSONNEL $ - $ - $ 6,317 $ 20,000 $ 16,000 $ 20,000 0.00% 106-3400-549-5210 DEPT TOOLS $ - $ 1,077 $ 1,290 $ 4,500 $ 4,500 $ 7,200 60.00% 106-3400-549-5216 COMMUNICATIONS $ - $ - $ 492 $ 8,300 $ 8,300 $ 20,222 143.64% 106-3400-549-5222 VEHICLE MAINTENANCE $ 6,159 $ 4,116 $ 1,880 $ 7,000 $ 7,000 $ 9,500 35.71% 106-3400-549-5224 FUELS $ 6,769 $ 6,995 $ 7,090 $ 30,000 $ 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 $ 5,000 $ 23,000 58.62% TOTAL MAINT. & OPERATIONS $ 25,826 $ 31,444 $ 43,214 $ 135,789 $ 117,789 $ 176,662 30.10% 106-3400-549-5701 CAPITAL OUTLAY $ 3,677 $ 152,860 $ 76,318 $ 200,000 $ 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 $ 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 $ 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 $ 996,760 $ 2,512,777 56.02%

MEASURE E FIRE
106-6200-549-5101 SALARIES $ 60,200 $ 212,845 $ 249,557 $ 320,113 $ 306,011 $ 378,340 18.19% 106-6200-549-5102 OVERTIME $ 4,847 $ 16,329 $ 90,284 $ 24,000 $ 60,342 $ 40,000 66.67% 106-6200-549-5106 PARTTIME RESERVES $ - $ 39,350 $ 99,920 $ 40,000 $ 62,082 $ 50,000 25.00% 106-6200-549-5121 FICA $ 4,845 $ 19,410 $ 29,335 $ 29,385 $ 32,775 $ 35,828 21.93% 106-6200-549-5122 PERS-UAL $ - $ - $ 38,039 $ 41,822 $ 41,822 $ 42,132 0.74% 106-6200-549-5123 PERS-PAYROLL $ 7,384 $ 49,295 $ 37,153 $ 46,395 $ 36,431 $ 66,118 42.51% 106-6200-549-5125 MEDICAL $ 9,027 $ 31,631 $ 53,350 $ 48,381 $ 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 $ 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 $ 180 $ 174 -3.33% TOTAL WAGES & BENEFITS $ 100,264 $ 407,038 $ 640,057 $ 592,242 $ 637,586 $ 716,093 20.91% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ - $ 18,475 $ 29,042 $ 30,000 $ 30,000 $ 35,000 16.67% 106-6200-549-5224 FUELS $ - $ - $ 20,575 $ 24,000 $ 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 $ 38,000 $ 50,000 31.58% 106-6200-549-5296 TRAINING & EDUCATION $ 1,885 $ 5,294 $ 10,408 $ 9,000 $ 9,000 $ 12,000 33.33% TOTAL MAINT. & OPERATIONS $ 7,532 $ 57,831 $ 106,532 $ 117,535 $ 117,535 $ 141,699 20.56% 106-6200-549-5701 CAPITAL OUTLAY $ 591,320 $ 112,673 $ 117,547 $ 183,000 $ 293,000 $ 160,000 -12.57% 106-6200-549-5710 RADIOS/COMMUNICATIONS $ - $ 31,559 $ 17,179 $ 35,000 $ 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 $ 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 $ 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 $ 1,323,732 $ 1,331,792 37.61% TOTAL, MEASURE E EXPENSES $ 911,977 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 2,320,492 $ 3,844,570 49.11% Revenues $ 1,144,067 $ 1,905,404 $ 2,316,397 $ 2,150,100 $ 2,605,634 $ 2,685,354 24.89% Expenses $ 911,977 $ 1,537,346 $ 1,557,387 $ 2,578,301 $ 2,320,492 $ 3,844,570 49.11% $ 232,090 $ 368,058 $ 759,010 $ (428,201) $ 285,142 $ (1,159,216) 170.72%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022-23
127

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 $ 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 99.78%

0.22%

REVENUES
1% Voter Approved
Tax
Interest
128
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
129
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-0000-435-0101 WATER SALES $ 2,211,676 $ 2,280,913 $ 2,378,557 $ 2,150,000 $ 2,383,972 $ 2,384,000 10.88% 318-0000-435-0105 WATER ARREARAGES GRANT $ - $ - $ - $ - $ 14,067 $ - 318-0000-435-0108 METER PROJECT $ - $ - $ 214 $ 117 $ 110 318-0000-435-0201 PENALTY CHARGES $ 56,123 $ 41,156 $ (99) $ 32,000 $ 64,000 $ 64,000 100.00% TOTAL CHARGES FOR SERVICES $ 2,267,799 $ 2,322,070 $ 2,378,672 $ 2,182,000 $ 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 $ - $ 967 $ - 318-0000-462-0101 WATER METERS $ - $ - $ - $ - $ - $ -
318-0000-462-0104 TCP TREATMENT $ - $ - $ - $ - $ - $ - TOTAL OTHER REVENUE $ 436 $ 495 $ 1,602 $ - $ 967 $ -
TOTAL, WATER $ 2,347,938 $ 2,429,610 $ 2,401,257 $ 2,182,000 $ 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 TOTAL FED/STATE GRANTS $ 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 $ 1,604,000 $ 1,604,000 1.84% 319-0000-435-0103 RECYCLING CHARGES $ 198,154 $ 201,389 $ 208,398 $ 204,000 $ 217,500 $ 217,500 6.62% 319-0000-435-0104 STREET SWEEPING CHARGES $ 134,393 $ 140,850 $ 137,119 $ 140,000 $ 140,000 $ 140,000 0.00% 319-0000-435-0202 REFUSE PENALTY $ 28,789 $ 21,255 $ (26) $ 39,000 $ 39,000 319-0000-435-0203 RECYCLING PENALTY $ 3,432 $ 2,370 $ (5) $ - $ 2,500 319-0000-435-0204 STREET SWEEPING PENALTY $ 2,788 $ 1,882 $ (1) $ - $ 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 $ 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 $ 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 $ 137,865 $ - 320-0000-422-0309 SAFER GRANT $ - $ - $ - $ - $ - $ -
TOTAL FED/STATE GRANTS $ - $ - $ 252,694 $ 147,699 $ 137,865 $ 3,500 320-0000-435-0105 AMBULANCE CHARGES $ 2,493,356 $ 2,825,805 $ 2,783,871 $ 2,943,486 $ 2,943,486 $ 3,178,965 8.00% 320-0000-435-0106 FIRE MED $ 17,270 $ 17,330 $ 21,064 $ 17,500 $ 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 $ 2,148,577 -8.40% TOTAL CHARGES FOR SERVICES $ 3,615,730 $ 4,075,819 $ 4,339,673 $ 5,306,608 $ 3,689,818 $ 5,349,542 0.81% 320-0000-460-0101 HOSPITAL DIST CONTRIBS $ 126,505 $ - $ 664,310 $ - $ 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 $ 15,000 320-0000-462-0209 ISA REIMBURSEMENT $ - $ - $ 25,995 $ 10,000 $ 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 $ 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 $ 5,182,530 $ 6,353,734 15.52% TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 5,000 $ 147,699 $ 142,865 $ 8,500 -94.25% TOTAL CHARGES FOR SERVICES $ 7,736,997 $ 8,314,755 $ 8,397,755 $ 9,407,608 $ 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 $ 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 $ 9,671,153 $ 10,831,844 12.82% Revenues $ 9,018,630 $ 9,083,018 $ 9,353,615 $ 9,600,992 $ 9,671,153 $ 10,831,844 Expenses $ 8,608,651 $ 8,038,189 $ 12,315,873 $ 9,890,959 $ 9,655,379 $ 13,074,378 $ 409,979 $ 1,044,829 $ (2,962,258) $ (289,967) $ 15,774 $ (2,242,535)

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
130
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES $ 358,549 $ 388,668 $ 397,691 $ 364,204 $ 366,199 $ 404,213 10.99% 318-5100-549-5102 OVERTIME $ 3,029 $ 11,485 $ 13,497 $ 5,000 $ 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 $ 29,628 $ 32,506 15.09% 318-5100-549-5122 PERS-UAL $ - $ - $ 50,898 $ 47,964 $ 47,964 $ 51,748 7.89% 318-5100-549-5123 PERS-PAYROLL $ 59,528 $ (147,868) $ 32,999 $ 30,922 $ 30,922 $ 36,327 17.48% 318-5100-549-5125 MEDICAL $ 66,212 $ 74,641 $ 107,304 $ 81,437 $ 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 $ 237 $ 237 0.00% TOTAL WAGES & BENEFITS $ 531,259 375,964.07 $ 651,968 $ 579,405 $ 598,880 $ 671,288 15.86% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE $ 30,786 $ 31,818 $ 27,086 $ 31,000 $ 30,307 $ 31,000 0.00% 318-5100-549-5210 DEPT TOOLS & SUPPLIES $ 7,318 $ 13,229 $ 13,428 $ 14,000 $ 16,121 $ 14,000 0.00% 318-5100-549-5216 COMMUNICATIONS $ 3,264 $ 8,458 $ 6,994 $ 7,600 $ 7,140 $ 7,000 -7.89% 318-5100-549-5218 UTILITIES $ 265,584 $ 272,773 $ 296,645 $ 267,000 $ 339,354 $ 340,000 27.34% 318-5100-549-5222 VEHICLE MAINTENANCE $ 2,526 $ 7,417 $ 2,027 $ 4,000 $ 3,500 $ 4,000 0.00% 318-5100-549-5223 WATER SYSTEM MAINT $ 68,100 $ 105,043 $ 81,371 $ 110,000 $ 98,481 $ 110,000 0.00% 318-5100-549-5224 FUELS $ 14,322 $ 12,839 $ 12,899 $ 13,000 $ 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 $ 130,000 $ 145,000 11.54% 318-5100-549-5273 SGMA FEES $ - $ 47,311 $ 102,964 $ 272,000 $ 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 $ 8,000 $ 8,000 0.00% 318-5100-549-5294 AUDIT $ 25,600 $ 21,126 $ 22,057 $ 30,000 $ 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 $ 190,504 $ 180,078 -5.47% TOTAL MAINTENANCE & OPERATIONS $ 1,410,122 1,479,949 $ 1,363,354 $ 1,633,666 $ 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 $ 53,349 -6.03% 318-5100-549-5606 CAPITAL LEASE-WATER METERS $ 36,042 $ (3,503) $ 13,478 $ 9,133 $ 9,133 $ 4,642 -49.17% TOTAL DEBT SERVICE $ 125,711 77,341 $ 86,057 $ 71,880 $ 71,924 $ 59,374 -17.40% 318-5100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 250,000 $ 75,000 $ 86,000 -65.60% 318-5100-549-5702 WATER METERS $ 44,031 $ 534 $ 21 $ 16,000 $ 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 $ 3,000 $ 2,000 -33.33% 318-5100-549-5719 FORD F-150 TRUCK $ - $ (0) $ (9,471) $ 35,000 $ 41,555 $ - -100.00% 318-5100-549-5720 SYSTEM MAINTENANCE $ - $ 5,831 $ (29,740) $ 60,000 $ 46,000 $ 60,000 0.00% 318-5100-549-5730 WATER CONSERVATION $ - $ - $ - $ - $ 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 $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 44,930 6,364 $ 5,425 $ 379,000 $ 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 $ 2,534,410 $ 4,905,873 84.16%

SOLID WASTE
319-9100-549-5101 SALARIES $ 142,665 $ 157,293 $ 158,773 $ 159,978 $ 157,973 $ 162,755 1.74% 319-9100-549-5102 OVERTIME $ - $ 44 $ 358 $ - $ 884 $ - 319-9100-549-5121 FICA $ 10,937 $ 12,428 $ 11,599 $ 9,552 $ 12,153 $ 12,451 30.35% 319-9100-549-5122 PERS-UAL $ - $ 23,390 $ 21,068 $ 21,068 $ 18,124 -13.97% 319-9100-549-5123 PERS-PAYROLL $ 30,852 $ (67,485) $ 14,465 $ 14,621 $ 14,621 $ 14,178 -3.03% 319-9100-549-5125 MEDICAL $ 21,332 $ 26,722 $ 34,982 $ 25,067 $ 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 $ 101 $ 101 TOTAL WAGES & BENEFITS $ 207,519 $ 130,826 $ 245,422 $ 232,421 $ 233,900 $ 245,854 5.78% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE $ 25,253 $ 26,049 $ 22,614 $ 23,000 $ 34,275 $ 35,000 52.17% 319-9100-549-5210 DEPT TOOLS & SUPPLIES $ 2,964 $ 2,631 $ 4,865 $ 3,000 $ 3,172 $ 3,000 0.00% 319-9100-549-5214 PRINTING & ADVERTISING $ - $ - $ 2,308 $ 5,000 319-9100-549-5216 COMMUNICATIONS $ 1,187 $ 2,899 $ 3,106 $ 3,200 $ 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 $ - $ 13,000 160.00% 319-9100-549-5271 PROF SERV-REFUSE $ 1,215,764 $ 1,262,537 $ 30,469 $ 1,285,200 $ 1,224,370 $ 1,606,500 25.00%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
131
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
319-9100-549-5272 PROF SERV-ST SWEEPING $ 166,525 $ 175,830 $ 1,281,456 $ 176,000 $ 217,506 $ 296,000 68.18% 319-9100-549-5285 FRANCHISE FEES $ 81,435 $ 92,304 $ 186,080 $ 80,000 $ 92,346 $ 90,000 12.50% 319-9100-549-5294 AUDIT $ 13,750 $ 15,902 $ 16,163 $ 16,163 $ 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 $ - -100.00% TOTAL MAINTENANCE & OPERATIONS $ 1,779,254 $ 1,836,343 $ 1,712,809 $ 1,739,694 $ 1,637,587 $ 2,119,499 21.83% 319-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SOLID WASTE $ 1,986,772 1,967,168 $ 1,958,232 $ 1,972,115 $ 1,871,487 $ 2,365,352 19.94%

AMBULANCE
320-6100-539-5101 SALARIES/FT $ 586,299 $ 644,927 $ 580,547 $ 567,750 $ 804,486 $ 829,887 46.17% 320-6100-539-5102 OVERTIME/FT $ 40,023 $ 59,319 $ 186,819 $ 75,000 $ 241,295 $ 75,000 0.00% 320-6100-539-5105 RESERVE OFFICERS $ 31,865 $ 33,532 $ 15,952 $ 15,000 $ 9,236 $ 45,000 200.00% 320-6100-539-5121 FICA $ 47,491 $ 59,466 $ 59,240 $ 50,318 $ 80,709 $ 72,666 44.41% 320-6100-539-5122 PERS-UAL $ - $ 53,800 $ 67,533 $ 99,343 $ 91,965 36.18% 320-6100-539-5123 PERS-PAYROLL $ 187,928 $ (467,587) $ 68,433 $ 33,564 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 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 10,876 $ 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 $ 260 260 $ 415 59.62% TOTAL WAGES & BENEFITS $ 1,047,242 474,198 $ 1,102,386 $ 967,690 $ 1,490,348 $ 1,435,569 48.35% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE $ 1,817 $ 7,243 $ 3,106 $ 3,000 $ 3,000 $ 10,000 233.33% 320-6100-539-5204 SPEC DEPT/LAUNDRY $ 6,180 $ 5,558 $ 6,089 $ 6,000 $ 6,000 $ 6,500 8.33% 320-6100-539-5210 DEPT TOOLS & SUPPLIES $ 32,625 $ 24,967 $ 29,414 $ 32,000 $ 43,000 $ 48,000 50.00% 320-6100-539-5211 PRINTING & ADVERTISING $ - $ - $ 1,571 $ 6,000 $ 6,000 $ 9,500 58.33% 320-6100-539-5216 COMMUNICATIONS $ 10,076 $ 8,183 $ 10,413 $ 11,000 $ 11,000 $ 13,500 22.73% 320-6100-539-5222 VEHICLE MAINTENANCE $ 9,116 $ 13,692 $ 16,871 $ 18,000 $ 28,000 $ 28,500 58.33% 320-6100-539-5224 FUELS $ 23,755 $ 23,071 $ 24,781 $ 23,000 $ 30,000 $ 35,000 52.17% 320-6100-539-5225 OFFICE EQUIP MAINT $ 281 $ 303 $ 45 $ 1,000 $ 1,200 $ 2,500 150.00% 320-6100-539-5226 EQUIPMENT MAINTENANCE $ 8,534 $ 7,784 $ 5,919 $ 11,000 $ 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 $ 1,963,920 $ 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 $ 72,000 $ 78,000 8.33% 320-6100-539-5291 CONF/MEETINGS/TRAVEL $ 6,108 $ 1,795 $ 4,224 $ 6,000 $ 6,000 $ 8,000 33.33% 320-6100-539-5292 MEMBERSHIPDUES $ - $ 143 $ 369 $ 2,500 $ 3,500 $ 5,000 100.00% 320-6100-539-5296 TRAINING & EDUCATION $ 2,999 $ 7,639 $ 8,684 $ 10,000 $ 13,000 $ 15,000 50.00% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE $ 19,301 $ 106,293 $ 50,118 $ 65,000 $ 82,000 $ 44,000 -32.31% 320-6100-539-5299 IGT EXPENSE $ 539,271 $ 503,364 $ 628,534 $ 963,663 $ 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 $ 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 $ 56,388 -6.47% TOTAL DEBT SERVICE $ 68,438 $ 65,988 $ 63,488 $ 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 $ 4,478,711 $ 4,947,635 5.93% FIRE
320-6200-539-5101 SALARIES/FT $ 214,380 $ 263,091 $ 223,290 $ 220,792 $ 286,499 $ 325,208 47.29% 320-6200-539-5102 OVERTIME/FT $ 15,565 $ 23,068 $ 72,652 $ 30,000 $ 88,996 $ 30,000 0.00% 320-6200-539-5105 RESERVE OFFICERS $ 12,392 $ 13,040 $ 6,204 $ 20,000 $ 11,911 $ 30,000 50.00% 320-6200-539-5121 FICA $ 18,469 $ 23,117 $ 22,903 $ 20,716 $ 29,637 $ 29,468 42.25% 320-6200-539-5122 PERS-UAL $ - $ 20,922 $ 26,263 $ 26,263 $ 35,764 36.18% 320-6200-539-5123 PERS-PAYROLL $ 54,021 $ 49,051 $ 26,612 $ 29,255 $ 36,270 $ 40,772 39.37% 320-6200-539-5125 MEDICAL $ 26,126 $ 27,484 $ 23,297 $ 23,958 $ 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 $ 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 $ 101 $ 161 59.41% TOTAL WAGES & BENEFITS $ 375,914 $ 428,816 $ 425,865 $ 406,789 $ 539,539 $ 568,246 39.69% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE $ 1,271 5,215.63 $ 4,894 $ 6,500 $ 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 $ 27,000 $ 35,000 40.00% 132
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

ENTERPRISE FUNDS
320-6200-539-5211 RESERVE UNIFORMS $ 1,525 7,067.15 $ 9,388 $ 9,000 $ 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 $ 15,000 $ 17,500 16.67% 320-6200-539-5218 UTILITIES $ 26,229 32,193.98 $ 34,637 $ 31,000 $ 37,500 $ 40,000 29.03% 320-6200-539-5222 VEHICLE MAINTENANCE $ 16,530 13,744.25 $ 19,560 $ 20,000 $ 25,000 $ 30,000 50.00% 320-6200-539-5224 FUELS $ 11,108 13,817.30 $ 13,200 $ 14,500 $ 19,500 $ 22,000 51.72% 320-6200-539-5226 EQUIPMENT MAINTENANCE $ 17,296 8,099.50 $ 9,036 $ 10,000 $ 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 $ 25,000 $ 35,000 75.00% 320-6200-539-5291 CONF/MEETINGS/TRAVEL $ 2,024 3,259.61 $ 1,280 $ 4,500 $ 4,500 $ 6,000 33.33% 320-6200-539-5292 MEMBERSHIPS/DUES $ 2,078 2,239.00 $ 1,682 $ 5,000 $ 6,500 $ 7,000 40.00% 320-6200-539-5296 TRAINING & EDUCATION $ 6,031 5,776.71 $ 13,588 $ 7,000 $ 6,500 $ 9,500 35.71% 320-6200-539-5324 FIRE PREVENTION $ - 2,322.24 $ 3,638 $ 5,000 $ 5,000 $ 7,000 40.00% 320-6200-539-5340 MISCELLANEOUS EXPENSE $ - 12,370.59 $ 1,937 $ 1,000 $ - $ - 320-6200-539-5341 COVID-19 $ - 3,800.98 $ 26,613 $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 123,239 $ 169,336 $ 170,340 $ 191,331 $ 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 $ 770,770 $ 855,518 39.54% TOTAL WAGES & BENEFITS $ 2,161,934 $ 1,409,804 $ 2,425,641 $ 2,186,305 $ 2,862,667 $ 2,920,957 33.60% TOTAL MAINTENANCE & OPERATIONS $ 6,011,903 $ 6,451,754 $ 6,433,658 $ 7,178,487 $ 6,421,944 $ 7,611,660 6.03% TOTAL DEBT SERVICE $ 194,149 $ 143,328 $ 149,544 $ 132,167 $ 132,212 $ 115,761 -12.41% TOTAL CAPITAL OUTLAY $ 119,393 $ 17,131 $ 148,711 $ 394,000 $ 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 $ 9,655,379 $ 13,074,378 32.19% Revenues $ 9,018,630 $ 9,018,630 $ 9,353,615 $ 9,568,991 $ 9,671,153 $ 10,831,844 13.20% Expenses $ 8,608,652 $ 8,022,017 $ 9,157,553 $ 9,890,959 $ 9,655,379 $ 13,074,378 32.19% $ 409,979 $ 996,613 $ 196,062 $ (321,968) $ 15,774 $ (2,242,535) 596.51% 133

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 water system 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
134

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
135

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
136
Annually, the City uses a needs-driven approach to develop its initial CIP. The proposed organizational process for developing the CIP involves the following steps:

Step 1: Organize the Process
Staff met to establish the administrative and policy framework within which the CIP process would operate. Individual department heads develop capital requests based upon the City’s adopted Strategic Planning goals. Council adopts an annual budget schedule that outlines the key dates for budget development.

Step 2: Develop Project Requests
All department heads submit proposed capital improvement projects. Forms were made available that allowed for the required criteria to be submitted in a standard format. The department heads developed the proposed projects based on a realistic assessment of need.

Because the City does not have sufficient funding capacity to meet all the capital needs, priorities are set. Departments that submit proposals typically will rank their own projects.

A project’s desirability depends on several factors – not only the project itself, but also on how it’s accomplished, where it may be located, how much it costs and its funding source.

Step 3: Present Departmental Projects
The objective is to put together a CIP that is sensitive to the policies that have been adopted and contained projects that related to organizational objectives.

Step 4: Screen, Evaluate and Prioritize Projects
The most difficult task for staff normally occurs when evaluating and prioritizing the projects submitted for approval. This is a critical component of the CIP process. Project selection must correspond to the amount of money assumed available for capital spending.

Shrinking funds and rising costs incurred in maintaining and rehabilitating deteriorating infrastructure make the process of selecting the most vital capital projects even more crucial and difficult. The merits of each project must be judged against the policies and criteria of the CIP process. Does the project conform in terms of location, size, service provided, relation to its service area, effect on land use patterns, and relation to public policy and community goals? More than merely a technical process, prioritization involves value preferences, policy choices and political actions. Throughout the examination of the proposed projects, staff attempted to overcome some inherent problems in the CIP process:

A. Government projects are difficult to evaluate because of their diversity and the fact that many, essentially, are not comparable. Individual CIP project requests reflect the need to serve different constituencies and diverse community values. Staff must attempt to reconcile and balance conflicting project needs across a wide array of requests.

B. Staff must continually approach the decisions required in this process rationally and analytically. While conflicting interests within the political process are acknowledged, staff must attempt to develop a plan that provides the most benefit to the entire community.

C. It is inevitable that the number of projects requested exceeds available funding. In the endeavor to provide better service to the community, departments often 137
propose capital projects that, unfortunately, go unfunded. These projects are not dismissed, but rather are placed in the 5-year plan that is evaluated each year.

The initial review (evaluation of project impact) takes place without regard to funding availability and focuses on policies and the objectivity and judgment based on input from staff. In addition to strategic goals, staff also considers the following impacts of projects:
• Fiscal consequences.
• Health and safety effects.
• Community economic effects.
• Environmental, aesthetic, and social
effects.
• Feasibility
• Implications of deferring the project
• Amount of uncertainty and risk.

Next, the projects are placed into the appropriate funding priority group in relation to their necessity or urgency. Staff has established the following classification system to prioritize proposed projects:

Priority A - Essential
Urgent, high-priority projects that are necessary. These include projects that are required to complete a major public improvement; projects that would address an emergency, or remedy a condition dangerous to public health, welfare, and safety, projects that would provide facilities for a critically needed community plan; projects needed to correct an inequitable distribution of public improvements in the past and projects vital to the economic stability of the City. A special effort is made to find sufficient funding for all of the projects in this group.

Priority B - Desirable
High-priority projects that should be addressed as funding becomes available. These include projects that have a justifiable benefit for the community and have the validity of planning and timing that have been credibly established.

Priority C - Acceptable
Worthwhile projects to be considered if funding is available. These are projects that are adequately planned, but not absolutely required, and could be deferred to a subsequent year if budget reductions are necessary.

Priority D - Deferrable
Low-priority projects which are desirable but not essential and can be postponed without detriment to the provision of other services.

In addition, projects may be eliminated from consideration if it is determined that they no longer provide for a valid community need or are unnecessary for City operations.

Step 6: Select Projects
In the end, the availability of funds each year, as approved by the Council upon the recommendation of the City Manager, determines the number of projects that are funded. 138
As with the measurement of project impacts in Step 5, placing projects in priority groupings relies on the judgment of staff, and is not a completely objective process. The criteria used are not subject to precise measurement. This judgment is not arbitrary and is done within the context of the plans, policies and the goals of the organization.

Step 7: Prepare and Adopt the CIP
In Step 2 of the process, broad criteria are established to help staff plan capital improvement projects. As the process continues, and increasingly detailed information emerges, projects may be added, altered, or abandoned. Eventually, staff arrives at a final list of projects that is submitted to the residents and Council for review. Acceptance is not a commitment to finance the approved projects. Ultimately, approval of the final budget is the policy action that allocates funding to the capital improvement plan. 139
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
140
Department Strategic Goal Met Type of Request Item Description Purpose Cost Long‐term Operting Costs Associated 2022‐2023 2023‐2024 2024‐2025 2025‐2026 2026‐2027 5‐Year Total All All Infrastructure 5-Year Strategic Plan Update Update Existing Strategic Plan Document $20,000 No impact to operating budget $ - All All Software Hiring Software Recruitment/Compliance/Onboarding Programming $18,000 Annual Subscription(s) $ 10,000 $ 10,000 $ 10,000 $ $ 40,000 10,000 City Hall/IT Ensure Financial Stability Software Improve IT Security Multi-Factor Login Systems $12,000 No impact to operating budget $ - City Hall All Facilities City Hall Roof & Thermostats City Hall roof repairs & thermostats $24,000 Anticipated lower energy costs $ - Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Façade/Alley Program Grant Program for Façade/Alley $100,000 No impact to operating budget $ - Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Econ. Development - Property Tax Micro-Grant Program $30,000 No impact to operating budget $ - Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Econ. Development - Property Tax Residual Property Tax Program - Incentives $80,000 No impact to operating budget $ - Community Services Improve Community Communication Software Technology Update CivicRec Software for Community Service Reservations/Payments $11,500 Annual Subscription 6,552$ 6,552$ 6,552$ 6,552$ 6,552$ $ 32,760 Council All Facilities Façade Repairs Awning Repairs; City Hall $5,500 No impact to operating budget $ - Council All Facilities Security Upgrades Install Door Access Readers; Safety Lighting $6,500 No impact to operating budget $ - Council All Planning Housing Element Update Sixth Cycle; MJHE $150,000 No impact to operating budget $ - Council All Planning Compensation Study Organizational Compensation Study $35,000 Unknown; Could Impact Compensation $ - Council All Planning Update Emergency Operations Plan Update Emergency Operations Plan $60,000 Unknown, Could require additional purchases $ - Council/Committee Improve Public Safety Infrastructure Funding Request For Improvements Public Safety Committee Request $10,000 No impact to operating budget $ - Engineering/PW Improve Public Safety Infrastructure TOD Intersection Improvements Phase 1 TOD Grant Improvements, Intersections and Bike Lanes $445,000 No impact to operating budget $ - Engineering/PW Improve Public Safety Infrastructure Parking Lot Repairs Repave Downtown Parking Lots/ADA Upgrades (Library, Senior Center, Smith St. $225,000 Annual Maintenance Costs 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ $ 7,500 Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 12th Ave Sidewalk (Stroud to Aslan); Construction $65,350 Positive Impact; Less repairs -$ -$ -$ $ - Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Stroud to Klepper); Construction $120,400 Positive Impact; Less repairs $ - Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Sierra to Stroud); Construction $168,831 Positive Impact; Less repairs $ - Engineering/PW Improve Public Safety Infrastructure New Construction Roundabout at Sierra Ave./Bethel Ave.; ROW and CONS $1,075,000 Annual Maintenance Costs 2,500$ 2,500$ 2,500$ 2,500$ $ 10,000 Engineering/PW Improve Public Safety Infrastructure Road Repair 10th/Academy (Stroud to Kamm Ave); Mill and Overlay $445,000 Positive Impact; Less repairs $ - Engineering/PW Improve Public Safety Infrastructure Road Repair 22nd Ave (Sierra St. to Orange St.); Mill and Overlay $380,000 Positive Impact; Less repairs $ - Engineering/PW Improve Public Safety Infrastructure Road Repair 18th Ave SB (Kamm to N/O Tract 6167) $270,000 Positive Impact; Less repairs $ - Engineering/PW Improve Public Safety Infrastructure Road Repair 18th Ave (Earl to Kern St.) Mill and Overlay $328,245 Positive Impact; Less repairs $ - Fire Improve Public Safety Equipment New Equipment Extractor; Removes Cancer-causing Agents from PPE $45,000 No impact to operating budget $ - Fire Improve Public Safety Vehicle Replace Aging Equipment Replace Aging Admin. Vehicle $80,000 No impact to operating budget $ - Fire Improve Public Safety Equipment Replace Aging Equipment Replace Fire Hose (10 year lifespan); 3,000 L.F. $45,000 No impact to operating budget $ - Fire/Amb Improve Public Safety Facilities Lighting Fire Station Signage Lighting $22,000 Electricity Costs 250$ 250$ 250$ 250$ 250$ $ 1,250 Fire/Amb Improve Public Safety Facilities Replace Aging Equipment Industrial Ice Machine Replacement $10,000 No impact to operating budget $ - Fire/Amb Improve Public Safety Facilities Safety Upgrades Improve Station #1 Apparatus Floor; Floor Drain and Epoxy $45,000 No impact to operating budget $ - Fire/Amb Improve Public Safety Equipment Radios/Communications Continued Communications Upgrades $40,000 Staff Time; Regular Maintenance 1,500 $ 2,000$ 2,000$ 2,000$ $ 7,500 Parks Provide Recreation Opportunities for All Ages Equipment New Equipment Install Expression Swing at Memorial Park $3,000 No impact to operating budget $ - Parks Provide Recreation Opportunities for All Ages Equipment Replace Aging Equipment Replace Outdoor Movie Equipment $5,000 No impact to operating budget $ - Parks Provide Recreation Opportunities for All Ages Infrastructure Prop. 68 Funds Athwal Park Restroom Installation $250,000 Staff Time; Regular Maintenance 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ $ 7,500 Parks Provide Recreation Opportunities for All Ages Facilities Softfall Replacement Purchase/Replace Softfall Materials (Heritage and Sunset Parks) $12,000 No impact to operating budget $ - Parks Provide Recreation Opportunities for All Ages Facilities Tree Removal Removal Problem Trees at City Parks (contract work) $15,000 No impact to operating budget $ - Police Improve Public Safety Vehicle New Vehicle New Vehicle for New Employee (GF) $70,000 Regular fuel/maint. Costs 2,500$ 2,500$ 2,500$ 2,500$ 2,500$ $ 12,500 Police Improve Public Safety Equipment Body Worn Cameras Outfit Officers with BWC and Dash Cameras $80,000 Costs for Video Storage $ 20,000 $ 20,000 $ 20,000 $ $ 80,000 20,000 Police Improve Public Safety Equipment Radios/Communications Dual Band Radio Upgrades $125,000 No impact to operating budget $ - Police Improve Public Safety Facilities Facility/Space Upgrade KPD Workspace Renovations, Striping, lighting $350,000 No impact to operating budget $ - Police Improve Public Safety Vehicle New Vehicles New Vehicles for New Employees (Measure E) $140,000 Regular fuel/maint. Costs 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ $ 25,000 Pool Provide Recreation Opportunities for All Ages Facilities Fence Repairs Fence Repair (Pool) $20,000 No impact to operating budget $ - Pool Provide Recreation Opportunities for All Ages Infrastructure Shade Structure Replace Shade Structure (North end) $35,000 No impact to operating budget $ - Public Works Improve Public Safety Equipment Mower Replacement Mower Replacement $17,000 No impact to operating budget $ - Public Works Ensure Financial Stability Facilities Fence Repairs Fence Repairs (Pool, Kern Basin, Bicentennial Park) $20,000 No impact to operating budget $ - Public Works Improve Public Safety Maintenance Slurry Seal Projects Slurry seal projects $150,000 No impact to operating budget $ - Public Works Improve Public Safety Maintenance Annual Street Striping Large Street Striping Project $200,000 Positive Impact; Less staff maint. $ - Public Works Improve Public Safety Equipment Hazard Light Upfit Hazard Light Installation (Fleet Vehicles) $15,000 No impact to operating budget $ - Public Works Increase Retail Opportunities Maintenance Flag Replacement Replacement of US/Swedish Flags $6,000 No impact to operating budget $ - Public Works Improve Public Safety Maintenance Sidewalk Repairs Repairs from Identified Locations $20,000 Positive impact; less hazards $ - Public Works All Facilities Roof Repairs Roof Repairs (City Hall, Fire, PD) $54,000 Anticipated lower energy costs $ - PW/Solid Waste Ensure Financial Stability Planning Solide Waste Prop. 218 Prop. 218 for Solid Waste Rates $7,500 Positive impact to operating budget $ - Water Enterprise Improve Public Safety Facilities Generator Maintenance Load Test/Generator Repairs $15,000 Positive Impact; Regular Maintenance 1,000 $ 1,000$ 1,000$ 1,000$ $ 4,000 Water Enterprise Ensure Financial Stability Infrastructure Hydrant Replacement Hydrant Replacements $60,000 Unknown; Could Impact Future CIP $ - Water Enterprise Ensure Financial Stability Planning Update UWMP Update Urban Water Management Plan (5-year requirement) $50,000 Unknown; Could Impact Future CIP $ - Water Enterprise All Loan/Grant Fiber Broadband Loan Install City-wide Fiber Optic Broadband $3,200,000 No impact; outside contract $ - Annual Operating Costs $ 17,302 $ 52,302 $ 52,802 $ 52,802 $ 52,802 Total Capital Improvement Plan $9,291,826 Total 5‐year Operating Costs $ 228,010 Capital Improvement Projects 2022‐2023
141
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
142
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 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 $ 354,000 $ 250,000 2.04% TOTAL $ 70,121 $ 442,130 $ 373,816 $ 245,000 $ 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 $ 277,000 $ 160,000 1.91% TOTAL $ 31,819 $ 276,621 $ 198,411 $ 157,000 $ 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 $ 168,000 $ 130,000 TOTAL $ 29,070 $ 759,612 $ 72,675 $ 128,000 $ 168,000 $ 130,000 210-0000-451-0208 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0109 WATER FACILITIES $ 25,168 220,354 $ 173,029 $ 144,000 $ 243,000 $ 150,000 4.17% TOTAL $ 25,168 $ 220,354 $ 173,029 $ 144,000 $ 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 $ 261,100 $ 150,000 15.38% TOTAL $ 28,850 $ 213,600 $ 105,096 $ 130,000 $ 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 $ 27,000 $ 20,000 TOTAL $ 3,199 $ 21,065 $ 11,430 $ 16,000 $ 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 $ 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 $ 1,330,100 $ 860,000 4.88% TOTAL, CAPITAL FACILITIES $ 210,413 $ 1,946,594 $ 956,081 $ 820,000 $ 1,330,100 $ 860,000 4.88%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
143
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS

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 $ 144,000 $ 100,000 42.86% TOTAL, SEWER CONNECTION $ 27,879 145,072.46 $ 120,170 $ 70,000 $ 151,000 $ 100,000 42.86%

STORM DRAIN
212-0000-451-0101 INTEREST $ 1,382 $ 3,375 $ 1,419 $ - $ - $ - 212-0000-481-0301 STORM DRAIN FEES $ 109,344 $ 11,131 $ 110,250 $ 40,000 $ 74,000 $ 50,000 25.00% TOTAL, STORM DRAIN $ 110,726 14,505.95 $ 111,669 $ 40,000 $ 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 $ 121,500 $ 60,000 TOTAL, N-HOOD/PARK REC $ 14,330 $ 70,992 $ 57,926 $ 42,000 $ 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 $ 121,500 $ 60,000 TOTAL, PARK/RECREATION $ 16,635 75,139 $ 59,868 $ 42,000 $ 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 $ 1,669,600 $ 1,070,000 10.08% TOTAL, CAPITAL PROJECTS $ 365,653 $ 2,181,312 $ 1,247,788 $ 972,000 $ 1,676,600 $ 1,070,000 10.08% Revenues $ 365,653 $ 2,181,312 $ 1,247,788 $ 972,000 $ 1,676,600 $ 1,070,000 Expenses $ 735,000 $ 662,243 $ 49,761 $1,158,000 $ 302,850 $ 335,000 $ (369,347) $ 1,519,069 $ 1,198,027 $ (186,000) $ 1,373,750 $ 735,000 144
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 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 $ - $ - 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 $ 26,000 $ -
TOTAL, GENERAL GOVERNMENT $ 40,000 22,489 $ 43,945 $ 90,000 $ 26,000 $ - -100.00% TOTAL PROFESSIONAL SERVICES $ - $ 2,874 $ 43,945 $ 85,000 $ 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 $ 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 $ - $ - $ - $ - $ - $ -

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
145
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23

DEVELOPMENT IMPACT FEE FUNDS
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 $ 250,000 $ - TOTAL, STORM DRAIN $ - $ - $ 2,190 $ 250,000 $ 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 $ 276,000 $ 335,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL, CAPITAL PROJECTS $ 735,000 $ 662,243 $ 49,761 $ 1,158,000 $ 302,850 $ 335,000 -71.07% Revenues $ 365,653 $ 2,181,312 $ 1,247,788 $ 972,000 $ 1,676,600 $ 1,070,000 Expenses $ 735,000 $ 662,243 $ 49,761 $ 1,158,000 $ 302,850 $ 335,000 $ (369,347) $ 1,519,069 $ 1,198,027 $ (186,000) $ 1,373,750 $ 735,000 146

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.
147

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
148

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
149

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 Balanc $ 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. 150

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
151

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
152

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
153

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
154

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
155

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
156

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
157
FY 18/19 FY 19/20 FY 20/21 FY 21/22 PROJECTED FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS BUDGET YEAR END PROPOSED Change

RISK MANAGEMENT
501-0000-515-0561 WORKERS COMP INS CHARGES $ 264,211 $ 282,695 $ 303,378 $ 353,231 $ 353,231 $ 395,576 23.31% 501-0000-515-0562 EMP ASSISTANCE PRGM CHARGES $ 1,293 $ 1,311 $ 1,411 $ 1,519 $ 1,519 $ 1,731 18.49% 501-0000-515-0563 LIFE INSURANCE CHARGES $ 2,726 $ 1,758 $ - $ - $ - $ - 501-0000-515-0565 GENERAL LIABILITY INS CHARGES $ 122,033 $ 128,162 $ 148,902 $ 201,323 $ 201,323 $ 272,103 45.28% 501-0000-515-0566 PROPERTY INSURANCE CHARGES $ 17,368 $ 19,423 $ 33,127 $ 62,961 $ 62,961 $ 95,118 65.17% 501-0000-515-0567 VEHICLE INSURANCE CHARGES $ 13,791 $ 36,943 $ 42,869 $ 59,397 $ 59,397 $ 57,238 25.10% 501-0000-515-0568 ERMA PERSONNEL CHARGES $ 26,545 $ 40,063 $ 58,572 $ 61,077 $ 61,077 $ 67,019 12.60% TOTAL INSURANCE CHARGES $ 447,967 $ 510,354 $ 588,259 $ 739,508 $ 739,508 $ 888,785 33.81% 501-0000-515-0569 RMA RISK MGT ADMIN CHARGES $ 11,821 $ 10,801 $ 9,780 $ 2,954 $ 2,954 $ 449 -2078.16% TOTAL, RISK MANAGEMENT $ 459,788 521,155 $ 598,039 $ 742,462 $ 742,462 $ 889,234 32.75%

CALPERS UAL FUND
502-0000-520-0600 TRANSFERS FROM GENERAL FUND $ - $ - $ 2,918,999 $ - $ 582,707 $ 518,284 502-0000-520-0610 TRANSFERS FROM WATER FUND $ - $ - $ - $ - $ - $ - TOTAL CALPERS UAL RESERVES $ - $ - $ 2,918,999 $ - $ 582,707 $ 518,284

ECONOMIC STABILIZATION FUND
503-0000-525-0700 TRANSFERS FROM OTHER FUNDS $ - $ - $ 625,500 $ - $ 124,866 $ 111,061 TOTAL ECONOMIC STABILIZATION FUND $ - $ - $ 625,500 $ - $ 124,866 $ 111,061

EQUIPMENT RESERVE FUND
504-0000-530-0800 TRANSFERS FROM OTHER FUNDS $ - $ 625,500 $ - $ 124,866 $ 111,061 TOTAL EQUIPMENT RESERVE FUND $ - $ - $ 625,500 $ - $ 124,866 $ 111,061 TOTAL, SURPLUS ALLOCATION $ - $ - $ 4,169,999 $ - $ 832,439 $ 740,405 TOTAL, INTERNAL SERVICE FUNDS $ 459,788 $ 521,155 $ 4,768,038 $ 742,462 $ 1,574,901 $ 1,629,639 54.44% Revenues $ 459,788 $ 521,155 $ 4,768,038 $ 742,462 $ 1,574,901 $ 1,629,639 54.44% Expenses $ 427,911 $ 1,449,142 $ 545,227 $ 976,331 $ 1,518,322 $ 1,128,309 13.47% $ 31,877 $ (927,987) $ 4,222,811 $ (233,869) $ 56,579 $ 501,330

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23

INTERNAL SERVICE FUNDS
158
FY 18/19 FY19/20 FY 20/21 FY 21/22 PROJECTED FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUALS ACTUALS BUDGET YEAR END PROPOSED Change

RISK MANAGEMENT
501-5200-515-5261 WORKERS COMP PREMIUMS $ 264,090 $ 203,217 $ 267,713 $ 353,231 $ 353,231 $ 395,576 11.99% 501-5200-515-5262 EMP ASSIST PRGM PREMIUMS $ 1,297 $ 1,352 $ 1,408 $ 1,519 $ 1,519 $ 1,731 13.96% 501-5200-515-5265 GEN LIABILITY INS PREMIUMS $ 97,898 $ 107,420 $ 129,460 $ 201,323 $ 201,323 $ 272,103 35.16% 501-5200-515-5266 PROPERTY INS PREMIUMS $ 17,392 $ 21,649 $ 31,841 $ 62,961 $ 62,961 $ 95,118 51.07% 501-5200-515-5267 VEHICLE INS PREMIUMS $ 13,792 $ 34,785 $ 40,482 $ 59,397 $ 59,397 $ 57,238 -3.63% 501-5200-515-5268 ERMA PERSONNEL PREMIUMS $ 26,620 $ 37,738 $ 43,729 $ 61,077 $ 61,077 $ 67,019 9.73% 501-5200-515-5269 CSJVRMA ADMIN CHARGES $ 6,822 $ 5,981 $ 4,734 $ 2,954 $ 2,954 $ 449 -84.80% TOTAL, RISK MANAGEMENT $ 427,911 $ 412,142 $ 519,367 $ 742,462 $ 742,462 $ 889,234 19.77%

CALPERS UAL FUND
502-5300-515-5150 MISCELLANEOUS PLAN $ - $ 300,000 $ - $ 148,184 $ 300,000 $ 111,346 502-5300-515-5151 PEPRA MISCELLANEOUS PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5152 SAFETY POLICE PLAN $ - $ 300,000 $ - $ - $ 300,000 $ - 502-5300-515-5153 PEPRA SAFETY POLICE PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5154 SAFETY FIRE PLAN $ - $ 250,000 $ 25,860 $ 25,685 $ 175,860 $ 127,729 502-5300-515-5155 PEPRA SAFETY FIRE PLAN $ - $ - $ - $ - $ - $ - TOTAL CALPERS UAL FUND $ - $ 850,000 $ 25,860 $ 173,869 $ 775,860 $ 239,075

ECONOMIC STABILIZATION FUND
503-5400-515-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - TOTAL ECONIMIC STABILIZATION FUND $ - $ - $ - $ - $ - $ -

EQUIPMENT RESERVE FUND
504-5500-515-5505 TRANSFER TO OTHER FUNDS $ - $ 187,000 $ - $ 60,000 $ - $ - TOTAL EQUIPMENT RESERVE FUND $ - 187,000 $ - $ 60,000 $ - $ - TOTAL, SURPLUS ALLOCATION $ - $ 1,037,000 $ 25,860 $ 233,869 $ 775,860 $ 239,075 2.18% TOTAL, INTERNAL SERVICE FUNDS $ 427,911 $ 1,449,142 $ 545,227 $ 976,331 $ 1,518,322 $ 1,128,309 13.47% Revenues $ 459,788 $ 521,155 $4,768,038 $ 742,462 $ 1,574,901 $ 1,629,639 54.44% Expenses $ 427,911 $ 1,449,142 $ 545,227 $ 976,331 $ 1,518,322 $ 1,128,309 13.47% $ 31,877 $ (927,987) $ 4,222,811 $ (233,869) $ 56,579 $ 501,330 146.65%

BUDGET PREPARATION WORKSHEET - EXPENSES

CITY OF KINGSBURG

INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2022/23
159

RISK MANAGEMENT FUND
RISK MANAGEMENT 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
Insurance Charges $ 447,967 $ 510,354 $ 588,259 $ 739,508 $ 739,508 $ 888,785 16.80% Risk Management Administrative Charges $ 11,821 $ 10,801 $ 9,780 $ 2,954 $ 2,954 $ 449 -557.91% TOTAL REVENUES $ 459,788 $ 521,155 $ 598,039 $ 742,462 $ 742,462 $ 889,234 16.51%

EXPENDITURES
Maintenance and Operation $ 427,911 $ 412,142 $ 519,367 $ 742,462 $ 742,462 $ 889,234 16.51% TOTAL EXPENDITURES $ 427,911 $ 412,142 $ 519,367 $ 742,462 $ 742,462 $ 889,234 16.51% Net Revenue/(Expenditures) $ 31,877 $ 109,013 $ 78,672 $ - $ - $ - Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 31,877 $ 109,013 $ 78,672 $ - $ - $ - Beginning Fund Balance July 1 $ 36,590 $ 68,467 $ 177,480 $ 256,152 $ 256,152 $ 256,152 Transfer to other Funds $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 68,467 $ 177,480 $ 256,152 $ 256,152 $ 256,152 $ 256,152 Description: The Risk Management Fund is an internal service fund that pays all non-medical insurance bills for the City. This includes Workers' Compensations, Employee Assistance Program, Life, Disability, General Liability, Property, Vehicle, and ERMA Personnel insurance, plus administrative fees charged by the Central San Joaquin Valley Risk Management Authority (CSJVRMA). This fund then allocates and charges these insurance costs to each fund and department based on an appropriate allocation basis. The fund's own small administrative costs are also allocated to each fund and department. The fund has a net income and a fund balance of zero each year, following full allocation of its costs.

Budget Highlights: FY22 includes increases to total expenditures based upon portfolio changes and increased anticipated salary costs. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 18/19 FY19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%
100%

EXPENSES
Wages and Benefits
Maintenance and
Operation 100%
0% REVENUES
Insurance Charges
Risk Management
Administrative Charges
160

CALPERS UAL FUND
CalPERS UAL 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
Transfers from General Fund surplus $ - $ - $ 2,918,999 $ - $ 582,707 $ 518,284 Transfers from Water Fund $ - $ -
TOTAL REVENUES $ - $ - $ 2,918,999 $ - $ 582,707 $ 518,284

EXPENDITURES
Miscellaneous Plan $ - $ 300,000 $ - $ 148,184 $ 300,000 $ 111,346 Pepra Miscellaneous Plan $ - $ - $ - $ - $ - $ -
Safety Police Plan $ - $ 300,000 $ - $ - $ 300,000 $ -
Pepra Safety Police Plan $ - $ - $ - $ - $ - $ -
Safety Fire Plan $ - $ 250,000 $ 25,860 $ 25,685 $ 175,860 $ 127,729 Pepra Safety Fire Plan $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ 850,000 $ 25,860 $ 173,869 $ 775,860 $ 239,075 Net Revenue/(Expenditures) $ - $ (850,000) $ 2,893,139 $ (173,869) $ (193,153) $ 279,209 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ (850,000) $ 2,893,139 $ (173,869) $ (193,153) $ 279,209 Beginning Fund Balance July 1 $ - $ - $ (850,000) $ 2,043,139 $ 2,043,139 $ 1,849,986 Ending Fund Balance June 30 $ - $ (850,000) $ 2,043,139 $ 1,869,270 $ 1,849,986 $ 2,129,195 Description: The CalPERS UAL Fund is an internal service fund that includes 70% allocation of General Fund Surplus. The funds are restricted to use to help pay down existing pension liability. Council can decide to use the fund to help stabilize future budgets, provide aditional payments to lower longterm liability, or to invest in a 115 Trust.

Budget Highlights: FY22 anticipates the use of UAL fund balance in order to help pay for increasing city liabilities in several funds. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 18/19 FY19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

EXPENSES
Fund Balance Transfer
100%

REVENUES
Transfer from Surplus
161

ECONOMIC STABILIZATION FUND
Economic Stabilization 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 $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ 625,500 $ - $ 124,866 $ 111,061 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ 625,500 $ - $ 124,866 $ 111,061 Beginning Fund Balance July 1 $ - $ - $ - $ 625,500 $ 625,500 $ 750,366 Ending Fund Balance June 30 $ - $ - $ 625,500 $ 625,500 $ 750,366 $ 861,427 37.72% Description: The Economic Stabilization Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above the 20% policy reserve). The funds are restricted to use to help stabilize future budgets in the instance of lower than anticipated revenues (including more volitive revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council.

Budget Highlights: FY22 does not anticipate the use of the stabilization fund balance as we are forecasting regular revenues to cover costs. $-
$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
0%

EXPENSES
Fund Balance Transfer
100%

REVENUES
Transfer from Surplus
162

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 $ - $ - TOTAL EXPENDITURES $ - $ 187,000 $ - $ 60,000 $ - $ -
Net Revenue/(Expenditures) $ - $ (187,000) $ 625,500 $ (60,000) $ 124,866 $ 111,061 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ (187,000) $ 625,500 $ (60,000) $ 124,866 $ 111,061 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 $ 674,427 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
0%

EXPENSES
Fund Balance Transfer
100%
0%

REVENUES
Transfer from Surplus
163
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 (234,739) - - - - - - - (234,739)

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 - - - - - - - - -
055 Bethel Ave Improvement - - - - - - - - -
056 Madsen Avenue Reconst Sierra to Stroud - - - - - - - - - 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) - 036 ARPA FUNDS 1,228,245 1,448,245 - 1,448,245 1,115,000 - 1,115,000 333,245 1,561,490 108 ACT TASK FORCE Grant - 147,530 - 147,530 - 147,530 147,530 - - 109 SCHOOL RESOURCE OFFICER - 152,362 - 152,362 - 152,362 152,362 - - 1,173,689 4,078,253 - 4,078,253 3,295,116 630,053 3,925,170 153,083 1,326,772 City of Kingsburg
Summary of Grants and Federal Projects Funds
2022-2023 Fiscal Year Budget
164
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 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 $ - TOTAL $ - $ - $ 17,983 $ 169,073 $ 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 $ - $ - 0.00% 054-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 9,750 $ - $ - 0.00% TOTAL $ 3,120 93,769 $ 5,065 $ 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 $ 30,187 $ - 0.00% TOTAL $ 59,368 53,979 $ 11,096 $ 384,028 $ 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 $ 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 $ 1,075,000 0.00%

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

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
165
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 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 $ 58,700 0.00% 060-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 1,721 $ 1,721 $ - 0.00% TOTAL $ - $ - $ 3,000 $ 78,741 $ 4,721 $ 58,700 0.00%
18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS $ - $ - $ 3,895 $ - $ - $ 104,800 0.00% 061-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ 3,895 $ - $ - $ 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 $ 86,600 $ 445,000 0.00% 032-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ 70,400 $ 86,600 $ 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 $ 150,000 $ 150,000 0.00% 034-0000-451-0101 INTEREST . . $ - $ - $ - $ - 0.00%
TOTAL 148,747$ 155,948$ $ 156,727 $ 150,000 $ 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 $ - 0.00% 035-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ 1,029,644 $ 331,000 $ 666,277 $ - 0.00%

ARPA FUND
036-0000-421-0106 ARPA FUNDS $ - $ - $ - $ 1,448,245 $ 1,448,245 $ - 0.00% 036-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ 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 $ 151,526 $ 147,530 -2.64% 108-0000-451-0101 INTEREST $ - $ - $ - $ - $ - 0.00%
TOTAL 141,123$ 154,110$ $ 133,195 $ 151,526 $ 151,526 $ 147,530 -2.64%

SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT $ - $ 95,602 $ 490.84 $ 149,573 $ 149,573 $ 152,362 109-0000-451-0101 INTEREST $ - $ - $ - $ - $ - 0.00%
TOTAL $ - $ 95,602 $ 491 $ 149,573 $ 149,573 $ 152,362
TOTAL GRANTS & FEDERAL PROJECTS 715,351$ 886,546$ $ 521,853 $ 3,334,918 $ 1,554,425 $ 2,630,008 -21.14% TOTAL TRANSFERS IN $ - $ - $ - $ 158,859 $ 110,364 $ -
TOTAL, GRANTS & FED PROCECTS FUNDS 715,351$ 886,546$ $ 521,853 $ 3,493,777 $ 1,664,789 $ 2,630,008 -24.72% Revenues 715,351$ 886,546$ $ 521,853 $ 3,493,777 1,664,789$ 2,630,008$ -24.72% Expenses 626,225$ 740,229$ $ 792,842 $ 3,461,420 1,655,403$ 2,810,170$ $ 89,126 146,317$ $ (270,988) $ 32,357 $ 9,386 $ (180,162) -100.00% 166
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 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 $ 169,073 $ - CDBG TOTAL $ - $ - $ 60,287 $ 169,073 $ 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 $ - 10TH AVE RECONS TOTAL $ - $ - $ 3,803 $ - $ 15,840 $ - 0.00% 18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 5,808 $ 115,318 $ 5,721 $ 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 $ 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 $ 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 $ 1,075,000 0.00%

MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ - $ 21,389 $ 2,377 $ (2,377) $ 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 $ 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
167
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 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 $ 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 $ 150,000 $ 330,162 120.11%

LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ - $ - $ 1,318,317 $ 331,000 $ 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 $ 83,494 $ 85,635 4.20% 108-3400-549-5102 OVERTIME $ 8,692 $ 1,439 $ 3,292 $ 18,000 $ 3,418 $ 3,500 -80.56% 108-3400-549-5121 FICA $ 4,582 $ 7,396 $ 6,849 $ 7,664 $ 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 $ 9,735 $ 10,484 -20.16% 108-3400-549-5125 MEDICAL $ 1,132 $ 3,042 $ 1,791 $ 1,806 $ 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 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 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 116,323 123,030 $ 115,482 $ 131,667 $ 113,983 $ 126,642 -3.82% 108-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ 1,000 $ 1,000 $ 1,000 0.00% 108-3400-549-5210 DEPT TOOLS $ - $ - $ 580 $ 500 $ 500 $ 500 0.00% 108-3400-549-5216 COMMUNICATIONS $ - $ 548 $ 560 $ 1,100 $ 1,100 $ 1,100 0.00% 108-3400-549-5222 VEHICLE MAINTENANCE $ 190 $ 1,177 $ 1,605 $ 3,500 $ 3,500 $ 3,500 0.00% 108-3400-549-5224 FUELS $ - $ 4,867 $ 5,300 $ 8,000 $ 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 $ 2,000 $ 2,000 MATERIAL & SERVICES $ 2,942 9,968 $ 10,199 $ 19,859 $ 19,859 $ 20,888 5.18% 108-3400-549-5701 CAPITAL OUTLAY $ 3,021 $ 2,024 $ - $ - $ 51 $ - TOTAL, ACT TASK FORCE $ 122,286 135,022 $ 125,681 $ 151,526 $ 133,893 $ 147,530 -2.64%

SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES $ - $ 42,578 $ 81,747 $ 73,970 $ 83,644 $ 78,389 5.97% 109-3400-549-5102 OVERTIME $ - $ 4,722 $ 4,201 $ 6,000 $ 1,684 $ 4,000 -33.33% 109-3400-549-5121 FICA $ - $ 3,849 $ 6,513 $ 6,118 $ 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 $ 12,667 $ 15,754 9.01% 109-3400-549-5125 MEDICAL $ - $ 9,903 $ 19,739 $ 16,610 $ 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 0.00% 109-3400-549-5131 EAP $ - $ 9 $ 8 $ 18 $ 18 $ 15 -16.67% 109-3400-549-5133 LIFE INSURANCE $ - $ 35 $ 27 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ - 89,925 $ 168,662 $ 136,998 $ 136,763 $ 139,060 1.51% 109-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ 1,000 $ 2,373 $ 2,000 100.00% 109-3400-549-5210 DEPT TOOLS $ - $ - $ - $ 500 $ 500 $ 500 0.00% 109-3400-549-5216 COMMUNICATIONS $ - $ - $ 44 $ 1,100 $ 1,100 $ 1,100 0.00% 109-3400-549-5222 VEHICLE MAINTENANCE $ - $ 3,987 $ - $ 500 $ 500 $ 500 0.00% 109-3400-549-5224 FUELS $ - $ - $ - $ 4,000 $ 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 $ 500 $ 500 0.00% MATERIAL & SERVICES $ - 5,676 $ 2,095 $ 12,575 $ 13,948 $ 13,302 5.78% 109-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - 95,601 $ 170,756 $ 149,573 $ 150,711 $ 152,362 1.86% TOTAL GRANTS & FEDERAL PROJECTS $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 $ 1,655,403 $ 2,810,170 -18.81% TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL, GRANTS & FED PROCECTS EXP $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 1,655,403 $ 2,810,170 -18.81% Revenues $ 715,351 $ 886,546 $ 521,853 $ 3,493,777 $ 1,664,789 $ 2,630,008 -24.72% Expenses $ 626,225 $ 740,229 $ 792,842 $ 3,461,420 $ 1,655,403 $ 2,810,170 -18.81% $ 89,126 $ 146,317 $ (270,988) $ 32,357 $ 9,386 $ (180,162) -100.00% 168

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
169

PARK IMPROVEMENT GRANTS
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
170

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
171

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
172

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. 173

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. 174

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). 175
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 $ - $ -
From Other Funds $ - $ - $ - $ 9,750 $ - $ -
TOTAL REVENUES $ 3,120 $ 93,769 $ 5,065 $ 287,597 $ - $ -

EXPENDITURES
18th/Kern Lighted Crosswalk $ 5,808 $ 115,318 $ 5,721 $ 287,597 $ - $ - TOTAL EXPENDITURES $ 5,808 $ 115,318 $ 5,721 $ 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 .
$-
$50,000
$100,000
$150,000
2018-19 2019-20 2020-21 2021-22 2022-23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
176

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
177

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
178

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
179

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
180

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
181
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
182
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
183
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
184

AMERICAN RESCUE PLAN ACT (ARPA)
American Rescue Plan Act Grant 2018‐19 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
ARPA Funds $ -$ - $ - $ 1,448,245 $ 1,448,245 $ 1,448,245 Interest $ -$ - $ - -$ -$ $ -
TOTAL REVENUES $ ‐ ‐ $ $ ‐ $ 1,448,245 $ 1,448,245 $ 1,448,245

EXPENDITURES
Employee Hazard Pay $ - $ 200,000
COVID Response $ - $ (1) $ 20,000
Capital Outlay $ - - $ $ 1,115,000
TOTAL EXPENDITURES $ ‐ $ ‐ $ ‐ $ ‐ $ 220,000 $ 1,115,000 Net Revenue/(Expenditures) $ -$ - $ - $ 1,448,245 $ 1,228,245 $ 333,245 Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ -$ - $ 1,448,245 - $ $ 1,228,245 $ 333,245 Beginning Fund Balance, July 1 -$ -$ $ - $ - $ - $ 1,228,245 Ending Fund Balance, June 30 $ -$ - $ - $ 1,448,245 $ 1,228,245 $ 1,561,490 Description: This fund is designated for the ARPA Program funds for the city to mitigate the fiscal effects of the COVID‐19 emergency.

The State is required to disburse allocation to non‐entitlement units of local government (NEU).

Budget Highlights: Kingsburg will receive a total of $2,896,491 (50% received in July 2021, 50% to be received July 2022). Initial expenditures include hazard pay for employees, investment in fiber optic broadband infrastructure, and costs associated with providing meals for Seniors during the COVID‐19 pandemic. $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2018‐19 2019‐20 2020‐21 2021‐22 2022‐23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
185
Debt Service Overview
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The total City debt is $5,062,950, and the total estimated actual value of property is $927,938,110. Our debt to value ratio is currently at .55%. Following are the City's debt service funds.

KINGSBURG JOINT POWERS AUTHORITY BONDS
The Kingsburg Joint Powers Authority (“JPA”) was established in 2015 through a Joint Exercise of Powers Agreement between the City and the Kingsburg Industrial Development Authority (the “Authority”). The formation of the JPA was approved by the City Council who is also designated as the Board of Directors for the JPA.

The purpose of the JPA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of acquiring, constructing, or improving and equipping capital improvements (projects) for the City and the Authority. The City set up the JPA to act as a financing/lending type institution only.

Kingsburg Joint Powers Authority Refunding Revenue Bonds, Series 2015 On April 28, 2015, the City issued $1,439,100 in revenue bonds with interest rate of 2.85% payable semiannually. The bonds were to refund $945,000 of outstanding Kingsburg Public Financing Authority Revenue Bonds, Series 1991 and $1,215,000 of outstanding Kingsburg Public Financing Authority Revenue Bonds, Series 1992. These bonds are payable from assessments on the property owners within the district and are payable from other funds of the City. The principal payments range from $162,400 to $250,500 and are due annually through fiscal year 2023. At June 30, 2021 bonds outstanding amount to $409,600.

Annual debt service requirements to maturity for Kingsburg Joint Powers Authority Refunding Revenue Bonds, Series 2015 at June 30, 2021 are as follows:

Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project
On May 14, 2015, the City issued $2,700,000 in lease revenue bonds with interest rates range from 2.0% to 3.5% payable semi-annually. The bonds were to refund $2,685,000 of outstanding Kingsburg Public Financing Authority 2004 Lease Revenue Bonds, Fire Department Facilities. These bonds are payable from fees for ambulance services. The principal payments in amounts from $125,000 to $850,000 are due annually through fiscal year 2034. At June 30, 2021 bonds outstanding amount to $1,975,000.

Annual debt service requirements to maturity for Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project at June 30, 2021 are as follows:

Fiscal Year Ending Principal Interest Total
2022 159,100 9,406 168,506
2023 250,500 3,570
,948
254,070
$409,600 $12,976 $422,576 Total
186
CIEDB Water Loan
On August 31, 2004, the City, as purchaser, entered into an installment sale agreement with the California Infrastructure and Economic Development Bank (CIEDB), as seller, of a water system upgrade. As part of the agreement, CIEDB agreed to design, acquire and construct the project for, and sell the project to, the purchaser. In order to implement these provisions, the CIEDB appointed the City as its agent for the purpose of such design, acquisition and construction. The agreement after the 2011 amendment, in the amount not to exceed $3,147,396, bears interest at 2.98% with semi-annual payments on August 1 and February 1.

Linder the terms of the agreement, CIEDB issued tax-exempt bonds to be used for the funding of the project.

At June 30, 2021, the loan outstanding amounts to $1,779,587.

Annual debt service requirements for the CIEDB Water Loan at June 30, 2021 are as follows:

Water Meter Capital Lease
On September 27, 2012, the City, as Lessee entered into a capital equipment lease/purchase agreement with the Government Capital Corporation, as Lessor, for purchase and install of 1,800 water meters. The agreement bears interest at 3.36% with annual payments of $142,839 on September 1st. At June 30, 2021 the capital lease outstanding amounts to $271,903.

Annual debt service requirements for the Water Meter Capital Lease at June 30, 2020 are as follows:

Fiscal Year Ending Principal Interest Total
2022 $ 130,000 $ 60,287 $ 190,287
2023 130,000 56,388 186,388
2024 135,000 52,413 187,413
2025 140,000 48,637 188,637
2026-2030 750,000 180,481 930,481
2031-2034 690,000 49,175 739,175
$1,975,000 $ 447,381 $ 2,422,381
Fiscal Year Ending Principal Interest Total
2022 $ 104,294 $ 51,478 $ 155,772
2024 110,602 45,076 155,678
2025 113,898 41,730 155,628
2026 117,293 38,286 155,579
2027-2031 641,022 136,054 777,076
2032-2035 585,076 35,510 620,586
$1,779,587 $ 396,457 $2,176,044
Fiscal Year Ending Principal Interest Total
2022 $ 133,706 $9,133 142,839
2023 138,197 4,642 142,839
$ 271,903 $ 13,775 $ 285,678
187
Actual Fund Balance,
June 30, 2021 2,303,530 (217,411) 899 99,008 2,250,500
Estimated Beg. Fund Bal., -
June 30, 2022 2,079,073 (171,496) 2,859 140,559 2,165,288 Revenues:

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

Fiscal Agent Fees 4,950 - - - 4,950
Principle Retirement 320,500 - - - 320,500
Interest and Fiscal charges 3,570 - - 4,170 12,415
Total Expenses 329,020 - - 4,170 337,865
Net Result (253,020) 52,000 2,850 43,830 (118,015)
Projected Fund Balance,
June 30, 2023 $ 1,826,054 $ (119,496) $ 5,709 $ 184,389 $ 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 Total
188
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 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 $ 54,000 $ 52,000 -3.70% 754-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 52,199 $ 52,388 $ 52,140 $ 54,000 $ 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 $ 3,000 $ 2,850 -5.00% TOTAL $ 3,113 $ 2,999 $ 2,853 $ 3,000 $ 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 $ 49,000 $ 48,000 -2.04% TOTAL $ 44,682 $ 59,801 $ 47,648 $ 49,000 $ 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 $ 57,000 $ 41,000 -28.07% 757-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 41,823 $ 41,720 $ 41,019 $ 57,000 $ 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 $ 163,000 $ 143,850 TOTAL PREPAYMENTS $ - $ - $ - $ - $ - $ -
TOTAL FINANCE AUTHORITY $ 283,691 $ 274,279 $ 220,464 $ 273,000 $ 239,000 $ 219,850 -19.47% Revenues $ 283,691 $ 274,279 $ 220,464 $ 273,000 $ 239,000 $ 219,850 Expenses $ 448,278 $ 420,770 $ 402,999 $ 324,108 $ 324,212 $ 337,865 $ (164,587) $ (146,491) $ (182,536) $ (51,108) $ (85,212) $ (118,015)

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022-23
189
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES $ 4,950 $ 4,950 $ 4,950 $ 4,950 $ 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 $ 9,407 $ 3,570 -62.05% TOTAL $ 395,127 376,922.36 $ 368,710 $ 300,457 $ 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 $ 2,420 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 $ 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 $ 3,400 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 $ 7,181 $ 4,675 -34.57% $ 54
TOTAL BOND FEES $ 16,702 $ 16,532 $ 16,981 $ 17,002 $ 17,105 $ 10,770 TOTAL INTEREST EXPENSE $ 91,877 $ 84,572 $ 77,460 $ 9,407 $ 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 $ 324,212 $ 337,865 4.24% Revenues $ 283,691 $ 274,279 $ 220,464 $ 273,000 $ 239,000 $ 219,850 Expenses $ 448,278 $ 420,770 $ 402,999 $ 324,108 $ 324,212 $ 337,865 $ (164,587) $ (146,491) $ (182,536) $ (51,108) $ (85,212) $ (118,015)

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
190

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
191
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
192
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
193
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
194
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
195

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
196
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-0000-401-0601 AREA #1 $ 51,850 $ 49,084 $ 51,320 $ 48,160 $ 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 $ 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 $ 48,160 $ - -100.00% Revenues $ 51,850 $ 49,084 $ 51,320 $ 48,160 $ 48,160 $ - Expenses $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ 4,740 $ 1,580 $ 45,431 $ 43,965 $ 46,778 $ 43,420 $ 43,420 $ (1,580)

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
197
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACTUAL ACTUAL ACTUAL ADOPTED 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 $ 48,160 $ - Expenses $ 6,419 $ 5,119 $ 4,543 $ 4,740 $ 4,740 $ 1,580 $ 45,431 $ 43,965 $ 46,778 $ 43,420 $ 43,420 $ (1,580)

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
198

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
199

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.
200
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED $ 97,740 $ 100,317 $ 103,920 $ 103,671 $ 103,671 $ 107,803 TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 97,740 $ 100,317 $ 103,920 $ 103,671 $ 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 $ 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 $ 144,689 $ 199,058 237.39% 760-0000-491-0209 TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ 13,203 TOTAL, COMMUNITY FACILITIES DISTRICT $ - $ - $ 92,946 $ 90,000 $ 196,689 $ 324,140 260.16% TOTAL ASSESSMENT DISTRICT REVENUE $ 97,740 $ 100,317 $ 196,866 $ 193,671 $ 300,360 $ 431,943 123.03% Revenues $ 97,740 $ 100,317 $ 196,866 $ 193,671 $ 300,360 $ 431,943 Expenses $ 269,641 $ 100,332 $ 102,446 $ 109,672 $ 103,672 $ 470,174 $ (171,901) (14) $ 94,420 $ 83,999 $ 196,688 $ (38,231)

CITY OF KINGSBURG

ASSESSMENT DISTRCIT FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2022/23
201
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 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 $ 5,933 $ 5,933 0.00% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES $ 6,929 $ 2,499 $ 2,499 $ 2,499 $ 2,499 $ 2,499 0.00% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 $ 16,634 $ 6,026 $ 6,026 $ 6,026 $ 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 $ 5,069 $ 5,069 0.00% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST $ 12,295 $ 4,421 $ 4,421 $ 4,421 $ 4,421 $ 4,421 0.00% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 $ 9,247 $ 3,497 $ 3,599 $ 3,655 $ 3,655 $ 3,845 5.19% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 $ 19,867 $ 7,492 $ 7,709 $ 7,829 $ 7,829 $ 8,235 5.18% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 $ 17,436 $ 6,571 $ 6,761 $ 6,867 $ 6,867 $ 7,222 5.17% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 $ 68,317 $ 25,425 $ 26,097 $ 26,505 $ 26,505 $ 27,878 5.18% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 $ 23,105 $ 8,622 $ 8,871 $ 9,010 $ 9,010 $ 9,477 5.18% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 $ 28,822 $ 10,671 $ 10,979 $ 11,150 $ 11,150 $ 11,728 5.18% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 $ 19,141 $ 7,381 $ 7,562 $ 7,680 $ 7,680 $ 8,079 5.19% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 $ 15,603 $ 5,654 $ 5,818 $ 5,909 $ 5,909 $ 6,215 5.19% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 $ 2,018 $ 1,070 $ 1,101 $ 1,119 $ 1,119 $ 1,176 5.10% TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 269,641 100,332 $ 102,446 103,672$ $ 103,672 $ 107,803 3.98%

COMMUNITY FACILITIES DISTRICT
760-9100-549-5270 PROFESSIONAL SERVICES $ - $ 960 $ 6,000 $ 6,000 $ 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 $ 56,000 $ 362,371 5939.52% TOTAL, ASSESSMENT FUNDS $ 269,641 101,292$ $ 108,446 109,672$ $ 159,672 $ 470,174 328.71% Revenues $ 97,740 100,317$ $ 196,866 193,671$ $ 300,360 $ 431,943 Expenses $ 269,641 101,292$ $ 108,446 109,672$ $ 159,672 $ 470,174 $ (171,901) $ (974) $ 88,420 $ 83,999 $ 140,688 $ (38,231)

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2022/23
202
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
203

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
204

CITY FINANCIAL, MONETARY, AND BUDGETARY POLICIES
The budget for the City of Kingsburg is a comprehensive guide for the financial decision-making and operational management throughout the fiscal year. The budget is not only a financial plan but also a performance plan to assist in accomplishing the strategic goals set forth by the City Council. This section describes the policies and procedures that govern the preparation and implementation of the City’s budget as well as managing the short and long-term finances and investments of the City.

Approved Budget Guidelines
Each year, the respective subcommittees and City Council approve budget guidelines to provide guidance and assist in the development of the annual budget. The development of the 2018- 2019 budget will also incorporate the plans set forth in the City’s strategic planning process, as well as a comprehensive employee survey. The proposed 2022-23 Budget guidelines are outlined below, and include:

Financials:
• Examine 5 year historical trending in all revenue and expenditure accounts. • Analyze and update financial policies and procedures, • Incorporate policies into 2022-2023 budget. Identify non-dedicated fund balances, and define purpose or recommend usage alternatives.
• Fund long-term future obligations and designated reserve accounts. • Utilize one-time funds received to help pay down debt and purchase deferred capital equipment.
• Examine current and alternative revenue sources that promote long-term financial sustainability.
• Examine adequacy and equity of fees and revenues for services and programs.

Citizen Commitment:
• Analyze performance measurement metrics to enhance service delivery efficiencies. • Examine the most cost effective way of providing service and conducting business. • Examine and where applicable reduce redundancies in service provisions. • Enhance joint purchasing arrangements from a multi-community and City perspective. • Maintain preventative infrastructure maintenance program and Capital Improvements funding.
• Examine additional energy efficiency initiatives to offset rising energy costs.

Personnel:
• Examine organizational structure and necessary staffing adjustments to meet growing organizational needs.
• Implement changes (if necessary) from collective bargaining agreements and employee handbook.
205
• Examine special fund contributions to the general fund to ensure allocations are appropriately structured to reimburse general fund (i.e. Water, Measure C, Local Transportation Funds, and Solid Waste).
• Transition to performance, metric based wage and evaluation compensation system. • Examine and make recommendation on employee leave programs to proactively address GASB 45-Other Post Employment Benefit liabilities
Explanation of Budgetary Process
Although the administration of the existing budget is a constant process, the preparation of the next year's budget begins during January with the establishment of the annual budget guidelines which serve as written goals and parameters for the development of the annual operating budgets. The City uses the following procedures when establishing budgetary data reflected in this document:

A. During January-February, planning meetings are held whereby the City Council, its subcommittees, and Department Heads receive input and subsequently develop areas of emphasis and specific action items in order to provide a framework for the budget development.

B. In April, a budget session with Department Heads is held at which time budget instructions for the ensuing year are given by the City Manager.

C. In April, the department heads submit to the City Manager, proposed operating budgets for the fiscal year which commences the following July 1. The operating budget includes proposed expenditures and means of financing them.

D. In May, the City Manager submits the Executive Budget to the City Council. Copies of the budget are made available for general public use at the City Clerk's Office and online via the City’s website and other social media outlets.

E. A budget public meeting/workshop is held by the City Council and City staff in early part of June. A public hearing is held the middle of June concerning the proposed budget.

F. During the second Council meeting in June, the City Council approves by resolution the proposed budget.

Budget Overview
Beginning with the 2015-2016 budget, the document was evaluated by the Government Finance Officers Association (GFOA), which offers critiques, praise, and other suggestions to help improve every aspect of the budget document. The City was honored to receive the GFOA Distinguished Budget Award for the first time and consecutively thereafter for the 2016-17, 2017-18, 2018-19, 2019-20 and 2020-21 budgets. The award reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting.

The budget guidelines approved by the City Council were used as the foundation to create the 2022-2023 financial blueprint for the City. The 2022-2023 budget is designed to provide ease of use to the reader, while acting as a financial conduit for all City related expenses. We anticipate submitting the document for review to the GFOA for the fourth consecutive year. Overall, the budget is designed and graded based upon the following:
206

The Budget as a Policy Document
As a policy document, the budget indicates what services the City will provide during the next fiscal year. Throughout the document the reader will have the opportunity to view both long and short-term goals, and how the financial policies will interact to meet the needs of City residents.

The Budget as an Operations Guide
As an operations guide, the 2022-2023 budget provides detailed expenditures based upon departmental need. Each department is responsible for specific actions that feed into the overall organizational plan.

The Budget as a Financial Plan
As a financial plan, the budget summarizes and details the cost to the citizens of Kingsburg for services received, as well as funding information. The document will outline major revenue sources, expenditures, and overall changes and challenges from previous years. The Budget in Brief provides a quick synopsis of expenditures and revenues.

The Budget as a Communications Device
Perhaps the most important part of the budget document is to make sure it is a usable, readable document for citizens, elected officials, and staff alike. Staff has worked diligently to provide summary information available in text, charts, tables, and graphs.

The user will notice several departmental goals, as well as how they are incorporated into the overall budget and management methods.

GENERAL OPERATIONS POLICY
The establishment of general operations policy statements is an important component of the City’s financial management policy and planning efforts.

A. Accounting
• The City will establish and maintain the accounting systems according to GAAP. • An annual audit will be performed by an independent public accounting firm which will issue an official opinion on the annual financial statements. In addition, full disclosure will be provided in the financial statements and bond representations. • Financial systems will be maintained to monitor expenditures and revenues on a monthly basis and all revenue collections will be consolidated under the Finance Director. A cashflow analysis, including disbursements, collections, and investments, will be prepared on a regular basis indicating that sufficient cash is available for daily financial needs. • Encumbrances represent commitments related to unperformed contracts for goods or services, and will be recorded when incurred. Encumbrances outstanding at year-end will be reported as reservations of fund balance.
• The City will establish and maintain a depreciation schedule based on the straight-line method. The useful life of capital assets will be based on internal information, 207
information on comparable assets from other governments, and general guidelines from professional or industry organizations.

B. Revenue
• Each year and whenever appropriate, existing revenues will be re-examined and possible new sources of revenues will be explored to ensure that we are maximizing our revenue potential.
• Legally restricted revenues will be avoided when they adversely affect the short or longterm financial health of our government. One-time revenues will be used for capital improvements or as legally restricted to a specific purpose. • Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine their short and long-term stability, to minimize the impact of any adverse changes. Intergovernmental revenues shall be used as legally prescribed or otherwise set forth by policy.
• Any amounts due to the City will be carefully and routinely monitored. An aggressive policy of collection will be followed for all receivables. In addition, proprietary funds will generate revenue sufficient to support the full direct and indirect costs of these funds. • All potential grants and other aid shall be carefully examined for matching requirements and restrictive covenants, to ensure that our participation in such grants will be beneficial and cost-effective.

C. Budget & Capital Improvements
• The City will pay for all current operating expenses with current revenues and will avoid budgetary procedures that balance current costs at the expense of future years, such as postponing necessary expenses, accruing future revenues, or rolling over of short-term debt.
• The City will prepare and maintain a multi-year capital improvements plan and project its equipment replacement needs for at minimum the next five years Estimated costs of each capital improvement projected for each year will be included in the annual budget, including the impact to annual operating expenditures.
• Intergovernmental funding sources for capital improvements from the federal, state, and private sector will be actively sought and used as available to assist in financing of capital improvements.

BUDGET AMENDMENT POLICY
Following the adoption of the annual budget, budget transfers and supplemental appropriations are made based on the following:

A. Items requiring City Council Action
• Appropriation of fund balance reserves; transfers of appropriations between funds; appropriation of any non-departmental revenue; new interfund loans or advances; and creation of new capital projects or increases to existing capital projects. 208
B. Items delegated to the City Manager
• Since the annual City budget is adopted at the functional level of expenditure (program categories, i.e., Public Works and Public Safety), the City Manager may authorize any intra-program line item change, i.e., utilities, local auto expense, supplies, etc. between departments within funds; appropriation of unbudgeted departmental revenues; and approval of transfers which increase salary and benefit appropriations.

FINANCIAL PROCEDURES & INVESTMENT POLICY
The purpose of this policy is to establish investment objectives; to delegate authority for the execution and reporting of investments; to establish standards of prudence; to direct the development of internal control; to establish standards for Depositories, to set and establish collateral requirements; and to identify permitted investment.

This investment policy applies to all cash assets of the City, except:

A. Funds which are held by an external trustee and are restricted in their investment by terms of a trust indenture; in which case the trust indenture shall regulate investment activities;
B. Funds granted to or held in custody by the City, under terms which provide for or restrict their investment in a particular manner; in which case said provisions or restrictions shall regulate investment activities;
C. Funds otherwise restricted by State or Federal laws or regulations; in which case said restrictions shall regulate investment activities.

The primary objectives of investment activities shall be the following in order of importance:
safety, liquidity, and yield:

A. Safety: Preservation and safety of principal are the foremost objective of the investment program. Investment shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. In addition, all risks associated to City funds and investments will be disclosed on an annual basis or as requested.

1. Credit Risk - The City will minimize credit risk, which is the risk of loss due to the failure of the security issuer or backer by:
o Limiting investments to the types of securities listed in this Investment Policy. o Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business.
o Diversifying the investment portfolio.

2. Interest Rate Risk - The City will minimize rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by:
o Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity.
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o Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy.
o Utilizing securities with adjustable coupon rates to minimize price volatility.

B. Liquidity: The investment portfolio will remain sufficiently liquid to meet all operating requirements that might be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands.

C. Yield: The investment portfolio shall be designed with the objective of attaining a rate of return/yield throughout budgetary and economic cycles, commensurate with the City’s investment risk constraints and the cash flow characteristics of the portfolio. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core of investments is limited to low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall generally be held until maturity unless as deemed appropriate by the City Manager, or for the following exceptions:

1. A security with declining credit may be sold early to minimize loss of principal.

2. A security swap would improve the quality, yield, or target duration in the portfolio.

3. Liquidity needs of the portfolio require that the security be sold.

STANDARDS OF CARE & REPORTING
A. Prudence:

The City’s investments shall be made with judgment and care, under prevailing circumstances, which a person of prudence, discretion, and intelligence would exercise in that management of the person’s own affairs, not for speculation, but for investment, considering the safety of capital and the yield to be derived.

B. Ethics and Conflicts of Interest:

Officers and employees involved in the investment process shall refrain from personal business activity that could conflict or be perceived to conflict with proper execution of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City.

C. Delegation of Authority:

The City Council (the “Council”) is ultimately responsible for the investment of City funds.

The responsibility for conducting investment transactions is delegated to the Finance Committee (the “Committee”) which shall conduct its day- to-day activities through the office of the Finance Director. The Finance Director may, with Committee and Council 210
approval, receive assistance from one or more investment advisors. The Finance Director will provide investment data, statistics and recommendations to the Committee to aid in investment decisions.

D. Reporting Requirements:

The Finance Director shall report investment portfolio performance to the Committee at least annually or when a specific request is made. The report will summarize the investment strategies employed, describe the portfolio in terms of investment securities, maturities, risk characteristics and other factors. The report will indicate any areas of policy concern and suggested or planned revision of investment strategies. The Committee shall report investment portfolio performance to the Council annually and shall ask the Council to review its investment strategies at least annually.

E. Internal Controls:

The Finance Director shall establish a system of internal controls, which shall be approved by the Committee. The internal controls shall be reviewed by an independent certified public accountant in conjunction with the annual examination of the financial statements of the City. The controls shall be designed to forecast cash flows, maximize the investment of available balances, fully report results of investment activities and prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent action by employees and officers of the City.

All purchases and sales of investment securities must be authorized by the City Manager and the Finance Director. All bank accounts shall be reconciled monthly and shall be completed in a reasonable time after the receipt of the monthly bank statement.

AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS A. Depositing of Funds:

All currency, checks, drafts or other funds in any form payable to the bearer, or endorsed for payment, shall be promptly deposited in an approved Depository, so designated by the Council.

Designation by the Council shall be given only when the financial institution meets all Public Depository requirements provided for by applicable State and Federal laws and regulations, and the following additional criteria:

1. Deposit Insurance:

The financial institution is a member of the Federal Deposit Insurance Corporation (FDIC) and deposits made with the financial institution are insured to the maximum permitted by the FDIC.

2. Depository Agreement:

Any financial institutions acting as a depository for the City must enter into a “depository agreement” requiring the depository to:
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a. Pledge collateral to secure amounts over and above guaranteed amounts. All securities serving as collateral shall be specifically pledged to the City (not as part of a pooled fund) and placed in a custodial account at a Federal Reserve Bank, a trust department of a commercial bank, or through another financial institution. The custodian may not be owned or controlled by the depository institution or its holding company unless it is a separately operated trust institution. b. Require the custodian to send statements of pledged collateral to the City Finance Director on a monthly basis.
c. Annually, provide the City its audited financial statements. d. Provide the City normal banking services, including, but not limited to: checking accounts, wire transfers, purchase and sale investment securities and safekeeping services. Fees, if any, shall be mutually agreed to by an authorized representative of the depository bank and the Finance Director.

B. Preferences for Local Financial Institutions:

All else being equal comparing financial institutions meeting the criteria set forth, the City Council will give preference in selection to those financial institutions who maintain offices in the immediate area.

COLLATERALIZATION
A. Collateral Required:

All City funds held in City Depositories which are not held in investment securities registered in the name of the City shall to the extent they exceed federal deposit insurance and state public deposit security fund coverage limits, be collateralized as provided in this Section. The City will minimize the amount of time that cash and investments are held at any given bank exceeding $500,000, understanding that certain times during the year, it may be temporarily unavoidable to not exceed these dollar amounts due to fluctuating cash flows, and depository requirements.

B. Form of Collateral:

Except as provided in Subparagraph a. of Subsection C.1. of this Section, collateral shall be pledged in the name of the City and must be one of the following:

1. Securities of the U.S. Treasury or U.S. Governmental Agency as defined by the Federal Reserve. If held herein, the collateral may consist of any reserves deemed acceptable by the Federal Reserve Bank to meet other reserve requirements of the Depository provided it is held in a sub-account which names the City as beneficiary.

2. U.S. government guaranteed securities such as those issued through the Small Business Administration, provided they are fully guaranteed.

3. General obligations of states or municipalities provided they are rated in the highest or second highest rating categories by Moody Investors Service, Inc., Standard and Poor’s Corporation or Fitch Investors Service, L.P.
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C. Valuation of Collateral:

1. Valuation: Collateral must be marked to market not less frequently than monthly and its value reported on the monthly statement.

2. Sufficiency: The value of the collateral must equal 105% of the amount requiring collateralization. Additional collateral is to be requested when the monthly statement indicates a deficiency.

D. Substitution of Collateral:

Collateral agreements are to prohibit the release of pledged assets without the authorization of the Finance Director, however, exchanges of collateral of like value are to be permitted.

AUTHORIZED INVESTMENTS
Funds of the City which are not immediately needed for payment of obligations shall be invested to the greatest extent practical, in accordance with applicable Statutes, if the funds have been appropriated for the payment of debt service, and California Statutes, if the funds are to be used for any other purpose. The following investment securities are permitted to be used:

1. U.S. Treasury Obligations and Government Agency Securities.

2. Certificates of Deposit.

3. Municipal General Obligations.

4. LAIF.

5. Repurchase Agreements.

6. Operating Bank Account.

7. Money Market Funds.

8. Commercial Paper.

9. Bonds rated in the highest or second highest rating category.

INVESTMENT TRANSACTIONS & PARAMETERS
A. Co-mingling of Funds:

The Finance Director may pool cash from several different funds for investment purposes, provided such co-mingling is permitted by law, and records are maintained which show that interest earned on such investments has been fairly allocated to each originating fund.

B. Securities Firms:

The Finance Director is authorized to execute purchases and sales of Permitted Securities with City Depositories or with securities firms previously approved by the Committee, (the “Approved List”). Such firms must be licensed to conduct business in California, shall be a member of the National Association of Securities Dealers and the Securities Investor Protection Corporation.

C. Diversification:

The investment policy incorporates the investment strategy and as such, will allow for diversification of investments to the extent practicable considering yield, collateralization, investment costs, and available bidders. Diversification by investment institutions shall be determined by an analysis of yield, collateral, investment costs, and available bidders.

Diversification by types of securities and maturities may be as allowed by this policy and California State Statutes.
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D. Maximum Maturities:

To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements. However, the maximum maturities for any single investment shall not exceed five (5) years, except for reserve funds. The maximum dollar-weighted average maturity for pooled investments will not exceed three (3) years. Reserve funds may be invested in securities not to exceed ten (10) years if the maturity of such investments is made to coincide as nearly as practicable with the expected call date or final payment date, whichever is shorter. For securities with adjustable rate coupons, the average time to coupon reset will be used as a measure of average maturity.

APPROVAL OF INVESTMENT POLICY AND AMENDMENT
This investment policy is intended to clarify, amend, and supersede existing investment policies.

The Committee is delegated the authority to amend this Investment Policy from time to time as it deems such action to be in the best interest of the City. Any such amendment shall be promptly recommended to the City Council for consideration. When amendment occurs, any investment currently held that does not meet the guidelines of the amended policy, shall be temporarily exempted from the requirements of this policy. Investments must come in conformance with the amended policy within six (6) months of the policy’s adoption or the Committee must be presented with a plan through which investments will come into conformance.

FUND BALANCE POLICY
The establishment of a formal fund balance policy is an important component of the City’s financial management policy. Maintaining appropriate levels of fund balance is a key element of the City’s overall financial health. This policy is intended to set targets for the desired level of fund balances, identify the approach to maintain these levels, and to provide guidelines for the use of fund balance.

A. To insulate the City from large, unanticipated one-time expenditures or revenue reductions resulting from external changes.

B. To provide funds to allow the City to respond to unforeseen emergencies.

C. To provide sufficient working capital to eliminate the need for short-term borrowing due to the timing of the receipt of short-term receivables and the remittance of short-term payables.

D. To strive to maintain a general fund balance equal to or above 20% of budgeted general fund appropriations. In determining the acceptable range of general fund balance, the City considers the following factors:

1. Historical stability of the City’s revenues and expenditures.

2. Timing of revenue collections in relation to payments made for operational expenditures.

3. Anticipated growth in the services to be provided City residents.

E. Apply any operational surplus at the end of any fiscal year to the reserve for working capital if necessary to meet policy minimums.

F. Eliminate the budgeted use of fund balance if its use would reduce the available balance below policy minimums.
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FUND BALANCE AND RESERVE FUND REQUIREMENTS
The City recognizes that fund balances are targeted objectives to ensure the long-term stability of the City’s finances. From time to time, upon City Council authorization, the funds may not contain the stated goal. This is done with the understanding that it is in the best interests of the taxpayers and most cost effective manner to utilize the reserve funds.

The City also recognizes that in some instances, it will take time to build the fund balances to the desired level. The timeframe for achieving the desired level is balanced with the short and long term financial considerations of the City.

A. General Fund - The fund balance shall not be less than 20% of the budgeted general fund appropriations as approved by the City Council as of July 1 of each year. Any excess shall be allocated and approved by the City Council upon completion of the annual audit of City financials. Amounts over the 20% will be allocated as deemed necessary into designated reserve accounts by the City Council.

DEBT MANAGEMENT POLICY
Debt can be an effective way to finance capital improvements. State statutes limit the amount of general obligation debt a governmental entity may issue to five percent of its total equalized valuation. Properly managed debt preserves credit ratings, provides flexibility in current and future operating budgets, and provides long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the City has adopted the following (below) debt management policy objectives.

A. Long-term debt will be issued only for objects or purposes having a period of probable usefulness of at least five years.

B. Short-term debt should be limited, but may be issued whenever appropriate for objects or purposes having a period of probable usefulness of at least five years, when deemed financially prudent.

C. Debt maturity will not exceed the lesser of: the useful life, or the period of probable usefulness of the object or purpose so financed.

D. The annual operating budgets of all funds will be maintained so as to ensure the full and timely repayment of debt principal and interest due that year.

E. The total amount of outstanding debt will comply with State Statutes.

F. Good communications will be maintained with bond rating agencies, bond counsel, banks, financial advisors, and other involved in debt issuance and management.

G. Comprehensive annual financial reports and official statements will reflect the City’s commitment to full and open disclosure concerning debt.

CAPITALIZED FIXED ASSETS POLICY
The purpose of this policy is to establish a general policy for Capitalized Fixed Assets including standards for valuation of assets with a useful life greater than one-year. This policy applies to the purchases of all departments and divisions of the City of Kingsburg. Procurements shall comply with the City of Kingsburg procurement policies and procedures, and conform to 215
applicable State and Federal law and the standards identified int eh Procurement Standards Sections of 44 CFR Part 13, “Uniform Administrative Requirements for Grants and Cooperative Agreements with State and Local Governments.”
Additionally, the City of Kingsburg shall comply with 2 CFR 200 procurement policies when procuring items with federal funds. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.

Contractors that develop or draft specifications, requirements, Statements of Work (SOW), and/or Requests for Proposals (RFP) for a proposed procurement shall be excluded from bidding or submitting a proposal to compete for the award of such procurement to comply with federal regulations on conflict of interest. In most instances, local bidder’s preference is not allowed for federally funded procurements. However, 44CFR 13.36 should be used as guidance for all procurement with federal funds.

Procurement transactions shall be conducted to provide maximum open and free competition.

Justification must be provided for all noncompetitive procurement.

A. The Fixed Assets Account Group shall include general fixed assets, i.e., non-infrastructure assets. Infrastructure assets are assets that are immovable and of value only to the City government, e.g., buildings, sewers, and streets. As a general rule, “capitalized” items maintained within the Fixed Assets Account Group shall have an expected useful life greater than one year and a purchase, donated or assessed value equal to or greater than $5,000. For computer equipment, initial operating software shall be included but subsequent operating software and application software shall be excluded.

B. Generally repairs will not qualify for changing the initial capitalized value. Only major replacements of components and/or additions which significantly change the initial capitalized value or significantly extend the expected useful life of any capitalized item shall be considered in order to substantiate any subsequent year value change of an asset maintained within the Fixed Assets Account Group.

C. Encumbrances are commitments related to requisitions or contracts that have been issued, but for which no goods or services have yet been received. Encumbrances are recorded as they occur for budgetary control purposes.

The issuance of a purchase order requisition or the signing of a contract creates an encumbrance of the amount required to be paid during the current year. This amount is no longer available for obligation or expenditure, unless the purchase order requisition or contract is canceled.

Encumbrance records shall be maintained by the City Finance Director. 216

ASSET VALUATION
Departments shall record long-term assets at historic cost or, if the cost is not readily determined, at estimated historic cost. Cost shall include applicable ancillary costs. All costs shall be documented, including methods and sources used to establish any estimated costs.

A. Purchased Assets - the recording of purchased assets shall be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation.

B. Salvage Value – the recording of purchased assets that are expected to be sold at retirement should be recorded with the historical estimated sale value if in excess of $5,000. If sale value is less than $5,000, normal depreciation for the useful life will be used.

C. Self-Constructed Assets – All direct costs (including labor) associated with the construction project shall be included in establishing a self-constructed asset valuation. If a department is unable to specifically identify all direct costs an estimate of the direct cost is acceptable, but must be supported by a reasonable methodology.

D. Donated Assets –Fixed assets acquired by gift, donation or payment of a nominal sum not reflective of the asset’s market value shall be assigned cost equal to the fair market value at the time of acquisition.

E. Leased Property - Capital lease property should be recorded as an asset and depreciated as though it had been purchased.

F. Dedicated Assets –Required installation by Developer of public improvements, including but not limited to sanitary service mains, manholes, laterals and all appurtenances, water mains, laterals, hydrants, valves and all appurtenances, storm sewers, stormwater management measures, streets, curb and gutter, street lights, street signs, sidewalks will be dedicated to the City upon completion. Recording of infrastructure assets will be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation provided by the Developer.

PURCHASING & EXPENDITURE/EXPENSE POLICY
Goal
Expenditure/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfunded mandates, and unanticipated service demands may strain our ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the City of Kingsburg has adopted the expenditure/expense policy.

The controls and procedures set forth are intended to provide reasonable assurance that the lowest cost, highest quality good or service is obtained, while balancing the need for flexibility and efficiency in departmental and City operations.
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Coverage
This policy applies to the purchases of all departments and divisions of the City of Kingsburg. The provisions of California Statute take precedence over any portion of this policy that may be in conflict. More restrictive procurement procedures required by grants, aids, statutes or other external requirements or funding sources will take precedence.

Ethical Standards

1. All procurement shall comply with applicable federal, state and local laws, regulations, policies and procedures.

2. Employees are not to engage in any procurement related activities that would actually or potentially create a conflict of interest, or which might reasonably be expected to contribute to the appearance of such conflict.

3. No employee shall participate in the selection, award or administration of a contract if a conflict of interest would be involved. Such a conflict would arise when the employee, any member of his immediate family, business partner or any organization that employs, or is about to employ, any of the above, has a financial interest or other interest in the firm selected for award.

4. To promote free and open competition, technical specifications shall be prepared to meet the minimum legitimate need of the City and to the extent possible, will not exclude or discriminate against any qualified contractors.

5. No employee shall solicit or accept favors, gratuities, or gifts of monetary value from actual or potential contractors or subcontractors.

6. Employees must maintain strict confidentiality in the procurement process and shall not impart privileged information to any contractors that would give them advantage over other potential contractors.

7. Personal purchases for employees by the City are prohibited. City employees are also prohibited from using the City’s name or the employee’s position to obtain special consideration in personal purchase.

General Guidelines

1. Purchases are classified into the following major categories:
a. Goods (tangible items): e.g. equipment, supplies, vehicles b. Services: items requiring outside labor, maintenance agreements, etc. c. Construction of public buildings and improvement

2. Purchasing Oversight
o Department heads are responsible for procurement issues in their individual departments. Departments are to insure that the purchase order requisitions are entered prior to purchases, receipts are collected and recorded, and the requisition is put through for payment and will be responsible to respond to questions on the payment or non-payment of the item.

3. Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized and sufficiently documented. 218

4. Expenditures/expenses and purchase commitments will be recorded in an accurate and timely fashion.

5. For items that are purchased regularly or by multiple departments, departments are encouraged to use cooperative purchasing or purchasing in bulk in order to reduce City costs.

6. The Finance Director shall review each request to determine compliance with the City’s budget and purchasing policy.

7. This purchase order requisition must include the invoice and forwarded to the Finance Director her designee for processing the payment.

1. Purchases under $2,000
Purchases under $2,000 shall be made as follows:

Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment in an amount up to twothousand dollars ($2,000.00) shall be made by Payment Voucher request approved by the City Department Head.

Unbudgeted Supplies, Services and Equipment
Purchase of supplies, services and equipment not contained in the annual budget in an amount up to two thousand dollars ($2,000.00) shall be made only by approval by the Department Head and the City Manager or Finance Director.

Department heads are responsible for monitoring all purchases made using this procedure to ensure that the City is receiving a high value for its expenditures.

2. Purchases of at least $2,000 and under $25,000
Purchases of at least $2,000 and under $25,000 shall be made as follows:

Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between two thousand dollars ($2,000.00) and twenty-five thousand dollars ($25,000.00) shall be preceded by obtaining no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.

Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between two thousand dollars ($2,000.00) and twenty-five thousand dollars ($25,000.00) shall be with the approval of the City Council after presenting no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
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The purchase order for the item must be provided to the City’s Finance Director within 4 days after approval of the purchase. If the selected vendor did not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.

3. Purchases of a least $25,000 and under $100,000
Purchases of at least $25,000 and under $100,000 shall be made as follows:

Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between twenty-five thousand dollars ($25,000.00) and one -hundred thousand dollars ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed, such purchases shall be made by purchase order with the approval of the Department Head and the City Manager.

Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between twenty-five thousand dollars ($25,000.00) and one one-hundred thousand ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. In either case, formal bids or not, unbudgeted purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.

4. Purchases greater than $100,000
Purchases greater than $100,000 shall be made as follows:

Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment greater than one one-hundred thousand dollars ($100,000.00) shall be preceded by three (3) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. If the selected vendor does not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen. 220
Unbudgeted Supplies, Services and Equipment:

Purchases of supplies, services and equipment not contained in the annual budget greater than one one-hundred thousand ($100,000.00) shall be selected through a formal bidding process. These purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.

Emergency Purchases Policy
When an emergency situation does not permit the use of the purchasing procedures identified above, the City Manager may determine the most appropriate method to the make the procurement of one hundred thousand dollars ($100,000.00) or less. Appropriate documentation identifying the basis for the emergency and the method of procurement will be submitted to the Finance Director within five (5) working days after making the purchase.

The City Mayor with the concurrence of one other council member may authorize the City Manager in writing to incur expenditures of more than one hundred thousand dollars ($100,000.00) but not more than two hundred fifty thousand dollars ($250,000.00) under emergency situations when the health, safety and welfare of the employees or residents of the City or their property are threatened and time constraints do not permit normal City Council expenditure approval. If the City Mayor is not available the Mayor Pro-tem of the City Council with the concurrence of one other council member may act in the City Mayor's absence to authorize the emergency expenditure. If neither the Mayor nor the Mayor Pro-tem of the City Council are available, any two council members shall have the authority to authorize any such emergency expenditure. . The City Council shall be notified of the emergency expenditure within 48 hours after the decision to make the expenditure. At the next regularly scheduled City Council meeting the City Council shall be provided with all the information and documentation regarding with expenditure including a copy of the written authorization required for the expenditure.

Purchases of Services
Any contract entered into shall comply with local, state and federal government contracting regulations. Contracts for professional and consultant services must include local, State and federal government required contract language as found in the Code of Federal Regulations 48, Part 31, to include a project budget, and to require pre-approval prior to implementation.

Contract deliverables must meet the intent of the grant application and grant requirements.

Justification is required for compensation for individual consultant services, which must be reasonable and consistent with the amount paid for similar services in the market place. Detailed invoices and time and effort reports are required for consultants. o Services is defined as the furnishing of labor, time or effort by a contractor, usually not involving the delivery of specific goods or products other than those that are the end result of and incidental to the required performance. Examples of contractor service include: refuse and recycling collection, maintenance, mailing, or delivery 221
services. Contractor services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines. The cost shall be determined by considering the maximum total expenditure over the term of the contract.
o Construction services is defined as substantial repair, remodeling, enhancement construction or other changes to any City owned land, building or infrastructure.

Procedures found with in State of California Statute shall take precedence. In absence of guidance in these areas, construction services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines.
o Combined Goods and Services in situations where the purchase combines goods and services (exclusive of construction and contractor services), such as many technology projects, the purchase shall be treated as a purchase of professional services. o Professional services is defined as consulting and expert services provided by a company, organization or individual. Examples of professional services include:
attorneys, certified public accountants, appraiser, financial and economic advisors, engineers, architect, planning and design. Professional services are generally measured by the professional competence and expertise of the provider rather than cost alone.

1. If it is estimated that the service being solicited has a total cost of over $25,000 a formal Request for Proposal may be used to solicit vendor responses. The department head shall be responsible for the preparation of all Requests for Proposal specifications, notices and advertising. Prequalification of proposers may be done at the discretion of the department head.
o The Purpose of an RFP is to solicit proposals with specific information on the proposer and the service offered which will allow the City to select the best proposal. The best proposal is not necessarily the proposal with the lowest cost. o Based upon the services or project and the magnitude of the outcome a selection committee may be advisable.
o Requests for proposals shall be formally noticed. All notices and solicitations of proposals shall state the time and place of the proposal opening. o Information to be requested of the proposer should include : Number of years the proposing company has been in business, company’s experience in the area of desired services, financial strength of the company, examples of similar services/projects completed, resumes of staff that will be associated with the project/service, list of references, insurance information. In addition the proposal should provide information about the City, scope of services requested and any outcomes. The proposal should also identify evaluation factors and relative importance.
o Establish selection criteria and include this information with the RFP. It is generally advisable to establish a numeric ranking matrix. This reduces the subjective nature of the rating process.
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o Proposals should be solicited from an adequate number of qualified sources.

Requests for proposal should be formally noticed. All notices and solicitations should provide the issue date, response due date, date and time of opening responses and a contact person.
o Proposals shall be opened and recorded with a tabulation of proposals received shall be available for public inspection. All proposal documentation shall be placed on file with the City Clerk. The Department Head and selection committee (if applicable) will then review the proposals and make a recommendation to the City Council. o Service contracts or agreements should be reviewed by the City Insurance Company and the City Attorney and placed on file with the City Clerk.

Sole Source Purchasing Policy
Sole source purchasing should be avoided unless it is clearly necessary and justifiable. The justification must withstand the scrutiny of the City Council and the public. The Department Head is responsible for providing written documentation justifying the valid reason to purchase from one source or that only one source is available.

Sole source purchasing criteria include:

1. Urgency due to public safety, serious injury, financial or other unusual and compelling reasons.

2. Goods or service is available from only one source and no other good or service will satisfy the City’s requirements

3. Legal services provided by an attorney

4. Lack of acceptable bids or quotes

5. An alternate product or manufacturer would not be compatible with current products resulting in additional operating or maintenance costs

6. Standardization of a specific product or manufacturer will result in a more efficient or economical operation

7. Aesthetic purposes or compatibility is an overriding consideration

8. Purchase is from another governmental body

9. Continuity achieved in a phased project

10. Supplier or service demonstrates a unique compatibility not found elsewhere Sole source purchases follow the same necessary approval process as described above under the purchasing of goods.

Petty Cash Policy
The City maintains a petty cash account to expedite the miscellaneous purchases and payment of small bills. Petty cash funds are available at City Hall.

To be eligible to use the petty cash fund, the following requirements must be met:

1. The item to be purchased must not be regularly stocked

2. The employee must have a petty cash slip completed which includes the item(s) to be purchased, the amount of petty cash needed and the account number the purchase is budgeted to.
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Upon completion of the purchase, the employee must return the receipt and any change to the Finance Director/Designee. The designee in charge of the petty cash funds is responsible to enter in all the petty cash expenditures using a purchase order requisition in order to receive a replenishment of petty cash funds.

Employee Reimbursement Policy
If the need arises to purchase an item for the City with personal funds, the employee must submit the receipt and an Expense Reimbursement Form to the Finance Director. This form should include a detailed listing of the items purchased and must be signed by the employee to be reimbursed, his or her Department Head and the Finance Director. It is the responsibility of the employee making the purchase to ensure that any available discounts are applied and that sales tax is not included, when applicable.

Credit Card Policy
The City maintains a credit card account that may be used when it is impractical or inefficient to follow the normal payment process. The Finance Director shall administer the use of the City credit card. To use the City credit card, the employee must have a purchase order requisition form completed and signed by the Department Head. The requisition will include the item(s) to be purchased, the limit of funds to be spent and the account number the purchase is budgeted to. Upon completion of its use, the credit card shall immediately be returned to the Finance Director along with the receipt and the purchase order requisition.

The use of these cards shall be strictly for the purchase of approved goods. Employees using the credit cards are responsible for any credit, returns or disputes regarding purchases made by the employee. If a return or credit is made, you must notify the Finance Director.

At no time is the credit card user permitted to use the City credit card for any purchases not on an approved purchase order requisition, without permission or for a transaction that is personal in nature. Misuse of the credit card will result in revocation of privileges of the credit card for future purchasing and, if necessary, appropriate disciplinary action will be taken. Liability for misuse of these cards shall accrue directly to the credit card user, and not the City.

Employees authorized to use a City credit card are responsible for lost or stolen cards. If a card is lost or stolen, immediately report the incident to the Finance Director and they will contact the credit card company.

Receiving and Inspection Policy
Department Heads, or their designees, are responsible for receiving to their departments to ensure that items received conform to the specifications and quantities set forth in the purchase order requisition. All deliveries should be thoroughly inspected to ensure that materials are received in satisfactory condition. If there are any discrepancies, the Department Head or designee should contact the vendor and resolve the issue before submitting the invoice for payment. When items are sent in multiple shipments, the department should clearly indicate which items have been received and accepted when approving the invoice for payment. 224
Billings
All billings are to be handled through the Finance Director. It is the responsibility of each department to notify the Finance Director of all billings that need to occur.

Purchasing Authority
• The City Manager may approve purchases for the amounts outlined in the policy above. • The City Manager has the authority with the advice and consent of the City attorney to settle property damage claims against the City which are less than $5,000 and for which the City would appear in the opinion of the City attorney to have partial or total liability providing the claimant signs a release of liability in form approved by the City attorney.

Any such claims under $5,000 which are settled by the City Manager shall be routinely reported to the City Council for informational purposes. • purchase equipment, replacement and capital items up to the amount approved by the City Council and reflected in budget supplementary information. • The City Manager has the authority to make payment of accounting and auditor fees not to exceed the amount provided in the budget supplementary information.

BILLING/ACCOUNTS RECEIVABLE COLLECTION POLICY
The establishment of a formal Billing/Accounts Receivable Collection policy is an important component of the City’s financial policy and management efforts.

A. The City shall not sell municipal materials (goods or supplies) to third parties unless authorized by the City Manager.

B. The City reserves the right to require cash payment prior to the sale of any goods or services.

C. Due diligence will be conducted by City staff for the collection of receivables. Accounts will be considered delinquent upon reaching 30 days beyond the date of the invoice or upon the first day after the due date as per the invoice. Invoices overdue will accrue appropriate penalties as defined by the Clerk/Treasurer and/or the Finance Committee.

D. Accounts considered for writing-off are those that cannot be collected because of the inability to locate the party owing the City money, the party has filed for bankruptcy, or the expense of collected the delinquent funds owed to the City exceed the amount of the delinquency.

E. Delinquent personal property tax bills that become a year overdue and are determined to be uncollectible by the Clerk/Treasurer will be presented to the Finance Committee and authorization to write-off will be required for any amounts over $1,000. Delinquent personal property is exempt from any administrative fees or interest charges, as the interest and penalties associated with delinquent personal property taxes are set forth in state statutes.
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SEGREGATION OF DUTIES & FINANCIAL CONTROLS POLICY
The City has established a system of internal financial controls to carry out its operations in an economical, efficient, effective and orderly manner. The primary objective of the internal control system is appropriate segregation of duties.

A. Staff who create purchase orders shall not approve those purchase orders. That is, a person independent of the purchase order creation, must approve the purchase order.

B. Staff who create purchase orders may approve receipt of goods for those purchase orders. However, where a variation to the original purchase order occurs, it must be approved by a person independent of the variation to the order.

C. Staff who enter accounts payable invoices shall not approve payment of those invoices. A person independent of the invoice entry process must approve invoice payments.

Payable checks shall be mailed by a person other than the person who created the checks.

D. Staff who create accounts receivable invoices may also process credit notes and debt write-offs. However, these transactions are supported by documentation with sign-off authorized delegates, who do not have access to create account receivable invoices.

E. Staff who create general journals and other system journals shall not approve those journals for posting to the general ledger. The City Manager, who is independent of the journal creation process, shall approve the posting of journals.

F. Users with access to create accounts receivable invoices have retained access to add or change customer records in the address book. The City understands and recognizes the risk associated with this particular duty.

G. Staff shall have a preference for system controlled on-line transactional environments with appropriate security and audit trails.

H. Staff shall have end to end responsibility for any series of financially related transactions to be distributed among two or more staff members or departments.

I. Non-compliance with established procedures are reported directly to the City Manager and the Finance Committee.

J. At a minimum, payroll shall be reviewed by the appropriate designee by: Scanning the names of those paid for people who have been terminated or not hired, scanning the amounts paid to people to make sure they look reasonable in amount, and to review hours worked to validate that they are reasonable hours for the person doing the job.

K. No one individual is to handle a cash transaction from receipt to deposit. If a department is unable to separate the receipt of cash and deposit function due to staffing limitations, a responsible employee independent from these functions (normally a department head or administrative senior employee) must be designated to verify that the total amount received equals the total amount deposited. This should be done daily, but no less than once a week.

L. All deposits should be made intact; department receipts should never be used to replenish petty cash or other funds.

M. All security and bid deposits received in negotiable form and escrowed funds or other funds requiring specialized handling should be held in the main vault at City Hall. 226
N. The general operating standard for deposit of negotiable funds, cash and checks, to the primary depository shall be within twenty-four hours of receipt of those funds.

Departments should weigh reasonableness and practicality versus security in determining the timing for the deposit of smaller amounts. All deposits not made daily should be held in a secured location such as a safe or vault.

O. Segregation of deposit duties: The Finance Director shall have the responsibility for creating all deposits for the City. The actual delivery of the deposits (in a sealed envelope) shall be the responsibility of the Finance Director or their designee. 227

GLOSSARY
228
Glossary:

Accounts Payable. A liability
account reflecting amounts owed
to per-sons/organizations for
goods and services received

Accounts Receivable. An asset
account reflecting amounts
owing from persons and
organizations for goods and
services provided

Accrual Basis. A method of
accounting that recognizes the
financial effect of transactions
when they occur as opposed to
when cash is actually received or
spent

Adopted Budget. A budget that has
been prepared and reviewed in
accordance with State law and
has been duly adopted by City
Council

Allocate. To set aside portions of
budgeted expenditures that are
specifically designated for a
certain purpose

Annual Budget. A budget
covering a single fiscal year
(July 1 to June 30)

Appropriation. A legal
authorization by the City
Council to make expenditures
and incur obligations for a
specific purpose

Assess. To establish an official
property value for taxation

Assets. Property owned by the City
which has monetary value
Attrition. A method of achieving a
reduction in personnel by not
refilling the position vacated
through resignation,
reassignment, transfer,
retirement, or means other than
layoffs

Authorized Positions. Employee
positions that are authorized in
the adopted budget for the
fiscal year

Balanced Budget
A budget in which each fund’s
beginning of the year cash balances plus the fund’s projected annual revenues are equal to the
annual expenditure appropriation
of each fund
Base Rate. A fixed monthly utility
charge that includes customer
charges and usage charges that
are independent of other charges
and/or adjustments such as riders

Basis of Accounting. A term used to
describe when revenues,
expenditures, expenses and
transfers are recognized in the
accounts and reported on the
financial statements, specifically
relating to the timing of
measurements

Basis of Budgeting - Basis of
budgeting refers to the method
used for recognizing revenues and
expenditures in budget. The City
uses the modified accrual basis of
accounting for budgetary
purposes, which is in compliance
with Generally Accepted
Accounting Principles.

Beginning Fund Balance - Fund
balance available in a fund from
the end of the prior year for use
in the following year.

Bond. A written promise to pay a
specified sum of money (called
the face value or principal
amount) at a specified date or
dates in the future called the
maturity date(s), together with
periodic interest at a specified
rate
Bond Market. The term used to
describe the method of obtaining
financing by issuing bonds
through either competitive or
negotiated methods. The market
rate for bonds is determined by
prevailing rate of similar issues
from other municipalities
Bond Rating. A rating (made by an
established bond rating
company) from a schedule of
grades, indicating the probability
of timely repayment of principal
and interest on bonds issued
Bond Indenture. A legal and binding
contract between a bond issuer
and the bondholders. The
indenture specifies all the
important features of a bond,
such as its maturity date, timing
of interest payments, method of
interest calculation, callable/
convertible features if applicable
and so on. The indenture also
contains all the terms and conditions applicable to the bond issue. 229
Glossary:

Bond Refinancing (Refunding). The
payoff and re-issuance of bonds, to
obtain better interest rates and/or
bond conditions

Budget. A plan of financial operation
comprised of an estimate of
proposed expenditures for a given
period and the proposed means of
financing them.

Budget Calendar. The schedule of
key dates, which the City follows
in preparation and adoption of its
budget
Capital Assets. Items that are
tangible, have an economic life
greater than one year, and
maintain their identities
throughout their useful lives. Also
known as fixed assets

Capital Improvements. Additions
and/or replacements to the City’s
buildings, and infrastructure
assets (e.g., highways, sewer and
water lines, pumping stations,
etc.)

Capital Outlay. Represents an
expenditure designated for the
purchase of fixed assets such as
depreciation, machinery,
equipment, or vehicles

Capital Project Fund. A fund created
to account for financial resources
to be used for acquisition or
construction of major capital
facilities
Capital Reserve. An account used to
segregate a portion of the
government’s equity to be used
for future capital program
expenditures
Carry Over Balance. An amount of
cash remaining at the end of a
fiscal year after all of the year’s
financial obligations have been
satisfied. The cash balance is
“carried over” as the beginning
cash balance of the next year

Cash Basis. A basis of accounting
under which transactions are
recognized only when cash is
received or disbursed
CDBG. Community Development
Block Grant; Federal entitlement
program designed to benefit low
and moderate income persons,
specifically in the areas of housing
and community development

Charges for Services. A charge or
fixed rate for the purchase of an
article or service including a
variety of fees and charges.

Examples include purchase of
birth certificates, planning review
fees, utility bills, etc.

Chart of Accounts. The
classification system used by a
city to organize the accounting
for various funds
City Charter - Legal authority
approved by the voters of the City
of Kingsburg under the State of
California Constitution
establishing the government
organization

City Council. The governing body of
the City of Kingsburg. There are
currently seven City Council
members including one Mayor
City Manager. The chief executive
officer of the City of Kingsburg
appointed by City Council

City Manager’s Letter. The opening
section of the budget, which
provides the City Council and the
public with a general summary of
the most important aspects of
the budgets, major changes, and
the views and recommendations
of the City Manager

CIP. Capital Improvements Program;
A plan for capital outlay to be
incurred each year over a fixed
number of years to meet capital
needs arising from the
government’s long-term needs

Collective Bargaining Agreement. A
legal contract between the
employer and a verified
representative of a recognized
bargaining unit for specific terms
and conditions of employment
(e.g., hours, working conditions,
salary, fringe benefits)
Contingency. A budgetary reserve
set aside for emergencies or
unforeseen expenditures not
otherwise budgeted
Contractual Services. An expenditure
category that includes all services
provided by outside and internal
consultants and vendors.

CPI. Consumer Price Index; A
statistical description of price
levels provided by the U.S.

Department of Labor. The index is
used as a measure of the increase
in the cost of living (i.e., economic
inflation)

230
Glossary:

Cost of Service. A rate-making
concept used for the design
and development of rate
schedules to ensure that the
fixed rate schedules recover
only the cost of providing the
electric service at issue. This
concept attempts to correlate
the utility’s costs and revenue
with the service provided to
each of the various customer
classes

Crandall Swim Complex: Public
Pool complex operated by
the City with expenses
funded through a JPA with
the Kingsburg Joint Union
High School District.

Debt Service. Debt service
expenditures which include
principal, interest, and
collection fees

Debt Service Fund. A fund created
to account for financial resources
to be used for the payment of
debt obligations of the City.

Payments made by a Debt Service
Fund include principal, interest,
and trustee fees (if applicable) on
City bonds

Deficit. The excess of an entity’s
liabilities over its assets or the
excess of expenditures or
expenses over revenues during a
single accounting period

Department. A major unit of
organization in the City
comprised of subunits

Depreciation. Expiration in the
service life of capital assets
attributable to wear and tear,
deterioration, action of the
physical elements, inadequacy or
obsolescence. Depreciation is
determined by allocating the cost
of capital assets over the estimated useful lives of the assets on a straight-line basis

Distinguished Budget Presentation
Awards Program. A voluntary
program administered by
Government Finance Officers
Association to encourage
governments to prepare
effective budget documents.

This award is the highest form of
recognition in governmental
budgeting and represents a
significant achievement

Distribution System. The portion of
the transmission and facilities of
an electric system that is
dedicated to delivering electric
energy to an end-user

Employee (or Fringe) Benefits.

Contributions made by a
government to meet
commitments or obligations for
employee fringe benefits. Included are the government’s share of costs for Medicare and the
various pension, medical, and life
insurance plans

Encumbrances. Commitments
related to unperformed contracts
for goods or services

Enterprise Fund. A fund created to
account for operations financed
and operated in a manner similar
to private business enterprises
(e.g., water, electric, golf course).

The expenses of an Enterprise
Fund are usually financed or
recovered through user charges
(e.g., golf fees)

Entitlements. Payments to which
local governmental units are
entitled, pursuant to an allocation
formula determined by the
agency providing the money,
usually the State or the Federal
government.

Estimated Revenue. Amount of
projected revenue to be
collected during the fiscal year

Expenditures. Cash payments for
goods received, services
rendered, or debt obligations

Fees - A charge to cover the cost of
services (e.g., building inspection
fee, zoning fee, etc.).

Final Budget. Term used to describe
revenues and expenditures for the
year beginning January 1 and
ending December 31 adopted by
Council

Financial Plan. A multi-year
financial forecast of all revenues
and expenditures of the City for
all major funds. This forecast is
the basis of the City’s annual
budget

Fiscal Policy. A government’s policies
with respect to revenues,
spending, and debt management
as these relate to government
services, programs and capital
investment. Fiscal policy provides
an agreed-upon set of principles
for the planning and programming
of government budgets and their
funding

231
Glossary:

Fiscal Year. A twelve-month period
designated as the operating year
for accounting and budgeting
purposes in an organization. The
City’s fiscal year runs from July 1 –
June 30.

Fixed Assets. Assets of long-term
character that are intended to
continue to be held or used, such
as land, buildings, machinery,
furniture, and other equipment.

Also known as Capital
Expenditures

Forecasting. A process of analyzing
data to determine future trends

FTE. Full Time Equivalent; Ratio of
total number of paid hours (part
time or grant employees) to the
number of working hours (2,080
hours for a full time employee)
per year

Fund Balance. The difference
between assets and liabilities
reported in a fund. Also known as
a Carry-over Balance or Retained
Earnings

GAAP. Generally Accepted
Accounting Principles; Rules and
procedures that serve as the norm
for the fair presentation of
financial statements
Gas Tax Fund – This fund is required
by State law to account for gas tax
revenues received from the State
and expended for construction
and maintenance of City streets.

General Fund. Fund used to account
for all financial resources except
those required to be accounted
for in another fund. The General
Fund balance is available to the
City for any purpose provided it is
expended or transferred
according to the general laws of
California and the Charter of the
City

GFOA. Government Finance Officers
Association; An organization that
supports the advancement of
governmental accounting,
auditing, and financial reporting

GIS. Geographic Information
System; Computer system that
illustrates geographic details of
land and/or property

Goal. A statement of broad
direction, purpose or intent based
on the needs of the community.

Governmental Fund. Fund
generally used to account for
tax-supported activities

Grants. A contribution by a
government or other
organization to support a
particular function., depending
upon the grantee

Independent Auditor’s Report. The
official written communication of
the results of an audit. In a
financial audit, the independent
auditor’s report typically will
offer an opinion on whether a
set of financial statements is
fairly presented in conformity
with GAAP

Indirect Cost. A cost necessary for
the functioning of the
organization as a whole, but which
cannot be directly assigned to one
service.

Infrastructure. An asset such as
streets, water and sewer lines,
treatment facilities, traffic signals,
etc.

Interfund Transfer. Flow of cash
between funds of the same
governmental entity

Intergovernmental Revenue.

Revenue received from other
governmental entities such as the
county, state or federal
government, most generally in
the form of grants, taxes, or
subsidies

Line-Item Budget. A budget
prepared along departmental
lines that focuses on individual
accounts within each
department, such as supplies
Long-Term Debt. Debt with a
maturity of more than one year
after the date of issuance

Maturities. The dates on which the
principal or stated values of
investments or debt obligation
mature and may be reclaimed
Mission. A description of the
scope and purpose of a
specific entity

Modified Accrual Accounting. A
basis of accounting in which
expenditures are accrued but
revenues are accounted for when
they become measurable and
available

Net Budget. The legally adopted
budget less all interfund
transfers and interdepartmental
charges

232
Glossary:

Note. A written promise to pay a
certain amount of money on a
specific date with interest; a
short-term debt. Most notes are
one year or less

Obligations. Amounts which are
owed including liabilities and
encumbrances

Operating Expenses. Day-to-day
expenses necessary for the
maintenance of the enterprise.

Operating expenses include
payroll, employee benefits,
depreciation, repairs, etc.

Operating Revenue. Revenue or
funds received as income to pay
for ongoing day-to-day operations

Output Indicator. A unit of work
accomplished, without reference
to the resources required to do
the work. Output indicators do
not reflect the effectiveness or
efficiency of the work performed.
(e.g., number of permits issued,
number of refuse collections
made, or number of burglary
arrests made)

Performance Indicators. Specific
quantitative and qualitative
measures of work performed as
an objective of specific
departments or programs

Performance Measure. Data
collected to determine how
effective or efficient a program
is in achieving its objectives

PERS. Public Employees Retirement
System

Personal Services. An expenditure
category which includes all City
employee salary and fringe
benefit costs

Prior-Year Encumbrances.

Obligations from previous fiscal
years in the form of purchase
orders, contracts, or salary
commitments which are
chargeable to an appropriation,
and for which a part of the appropriation is reserved. They cease to be encumbrances when the
obligations are paid or otherwise
terminated

Program. A group of related
activities performed by one or
more organizational units for the
purpose of accomplishing a
function for which the
government is responsible

Program Budget. A budget which
allocates money to the functions
or activities of a government
rather than to specific items of
cost or to specific departments

Program Performance Budget. A
method of budgeting whereby the
services provided to the residents
are broken down in identifiable
service programs or performance
indicators

Program Revenue (Income).

Revenues earned by a program,
including fees for services, license
and permit fees, and fines

P3 Model. Public/Private partnership
program that joins funding
sources to reinvest in current
infrastructure.

Real Property. Property which is
land, buildings, or other capital
improvement which become an
integral and connected part to
the real property (an example is
playground equipment).

Reserve. An account used either to
set aside budgeted revenues that
are not required for expenditure
in the current budget year or to
earmark revenues for a specific
future purpose

Resolution. A special or temporary
order of a legislative body; an
order of a legislative body
requiring less legal formality than
an ordinance or statute

Resources. Total amounts available
for appropriation including
estimated revenues, fund
transfers and beginning balances

Retained Earnings. The historically
accumulated earnings of an
enterprise fund less any
amounts transferred to other
funds not deemed for
operational purposes

Revaluation. The process used by
the assessor to place a new value
on real property and
improvements for determining
the parcel’s assessed value for
property tax purposes. A
revaluation is performed on all
taxable properties in the same
year

Revenue. Sources of income
financing the operations of
government

RFP. Request for Proposal

233
Glossary:

ROI. Return on Investment

Service Level. Services or products
which comprise actual or expected
output of a given program. Focus is
on results, not measures of
workload

Special Assessment. A levy made
against certain properties to defray
all or part of the cost of a specific
capital improvement or service
deemed to benefit primarily those
properties

Special Assessment Fund. A fund
created to account for the use of
special assessment receipts

Special Revenue Fund. A fund created
to account for financial resources
which are designated for a specific
operational purpose by local or
state regulations

Strategic Plan. The document prepared by the City which defines the major issues and establishes a
process to continually review and
improve the City organization’s
vision of the community. The Strategic Plan provides the framework within which the overall direction of
the City will be guided and against
which policy decisions and issues
will be measured

Structurally Balanced Budget. A
budget in which all funds’
expenditures are equal to or less
than the amount of revenue
projected for each budget year

Subsidy. Monetary assistance
granted by a government to a
person or group in support of a
project or enterprise being in the
public interest

Supplemental Appropriation. A legal
authorization by the City Council
to make expenditures and to incur
obligations which are additional to
the authorization contained in the
City’s original annual
appropriation

Taxes. Compulsory charges levied by a
government for the purpose of
financing services performed for
the common benefit of the people.

This term does not include specific
charges made against particular
persons or property for benefit,
such as special assessments
Transient Occupancy Tax. A 12% tax is
levied on charges for occupancy of
hotel and motel rooms for stays of
30 days or less.

Transfers In/Out. Amounts
transferred from one fund to
another to assist in financing the
services or purchases for the
recipient fund transferring electric
energy in bulk between points of
supply and points at which it is
transformed for delivery over the
distribution system lines to
consumers or is delivered to other
electric systems

Trust Funds. Funds established to
account for assets held for other
City funds

Unencumbered Balance. The
amount of money in a fund that is
neither expended nor
encumbered and is still available
for future purposes

Unreserved Fund Balance. Portion of a
fund’s balance that is not restricted
for a specified purpose and is available for general appropriation

User Charge or User Fees. Charges for
service, the payments of a fee for
direct receipt of a public service by
the party benefiting from the
service (e.g., greens fees, water bill
payments)
Utility. A service or commodity used
for generation and transmission or
distribution to the general public
such as electricity, gas, or water.

The City of Kingsburg has utility
charges for water, gas, electric, and
wastewater
Variable Cost. A cost that increases/
decreases with increases/decreases in the amount of service provided
Working Cash. Excess of readily available assets over current liabilities, or cash on hand equivalents which
may be used to satisfy cash flow
needs
Workload Indicator. A unit of work
to be done (e.g., number of
permit applications received or
the number of burglaries to be
investigated)
Year-End. This terms means as of June
30th (end of the fiscal year).
234
RESOLUTION NO. 2022-035

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

APPROVING THE OPERATING BUDGET, CAPITAL OUTLAY BUDGET

AYES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):

Abigail Palsgaard, City Clerk
City of Kingsburg
235

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: Consider Approval of Engineer’s Report and Levy and Collection of Assessments within District No. 93.01 for Fiscal Year 2022-2023
ACTION REQUESTED:___Ordinance __ Resolution _ Motion ______Receive/File

EXECUTIVE SUMMARY
The Landscape and Lighting Act of 1972 authorizes cities to impose assessments on benefitted properties to finance construction of street landscaping, street lighting, traffic signals, parks, street trees, sidewalk repair, and recreational improvements as well as maintenance and servicing of any of these improvements within public places within the boundaries of the District.

The engineering firm of Willdan Financial Services has prepared and filed with the Clerk the “Engineer’s Report” that has reviewed all the maintenance costs and administration and overhead collections in maintaining the District. The expenses incurred included servicing 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.

The total levy is $107,803.13 for FY 2022/23, which is a $2,973.53 increase from the current fiscal year.

PUBLIC HEARING
A public hearing notice was published in the Selma Kingsburg Enterprise Recorder on June 1, 2022.

RECOMMENDED ACTION BY CITY COUNCIL
Council to conduct a public hearing to receive public testimony in regard to the proposed Fiscal Year 2022/23 assessments and to, following the hearing, take action to adopt Resolution No. 2022- ordering the levy and collection of assessments within the City’s Landscaping and Lighting Assessments Districts.

POLICY ALTERNATIVE(S)
N/A

FINANCIAL INFORMATION

ATTACHED INFORMATION
1 Resolution 2022-036
2 Engineer’s Report from Willdan Financial Services
Meeting Date: 06/15/2022
Agenda Item: 6.3
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. Budgeted, Which Line? Varies

RESOLUTION NO. 2022-036

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA APPROVING THE ENGINEER’S REPORT FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2022/2023 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF

THE CALIFORNIA STREETS AND HIGHWAYS CODE AND AS PROVIDED BY

ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION
WHEREAS, the City Council by its Resolution No. 2022-029 initiated proceedings, and by its Resolution No. 2022-031 declared its intention to levy annual assessments for the City Assessment District No. 93-01 (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”), to pay for the costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2022 and ending June 30, 2023, to pay for the costs and expenses of operating, maintaining and servicing 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; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. 2022-036, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2. The City Council hereby finds that a majority protest does not exist as defined in Section 4(e) of Article XIII D of the California Constitution with respect to the District. All oral and written protests and objections to the annual levy of assessments for the District and the proposed collection of assessments are hereby overruled by the City Council.

Section 3. Based upon its review of the Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by 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; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2022 and ending June 30, 2023 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 4. The City Council hereby orders the proposed improvements to be made as set forth in the Engineer’s Report, which improvements are 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 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with fiscal year 2022/2023, the County Auditor of Fresno County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2022/2023, the City’s representative is hereby authorized and directed to collect such assessments.

Section 6. The assessments are in compliance with the provisions of the Act and Article XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIII D of the California Constitution.

Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2022/2023.

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Kingsburg Assessment Districts No. 93-01” and such money shall be expended only for the maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2022 and ending June 30, 2023.

Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. ******
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 15th day of June 2022, by the following vote:

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
______
Abigail Palsgaard, City Clerk
City of Kingsburg
CLERK’S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 93-01
FOR FISCAL YEAR 2022/2023
(Pursuant to Landscaping and Lighting Act of 1972)
Pheasant Grove, Phases 1 and 2, Tracts 4210 and 4635
Goldcreek Estates, Tract 4659
Pheasant Grove, Phases 3 and 4, Tracts 4751 and 4769
Kingsburg Country Estates, Phases 1 and 2, Tracts 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
TO THE COUNTY AUDITOR OF THE COUNTY OF FRESNO:

I, Abigail Palsgaard, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for the City Assessment District No. 93-01, City of Kingsburg, confirmed by the City Council of the City of Kingsburg on the 15th day of June, 2022, by its Resolution No. 2022-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: June 15, 2022
______
Abigail Palsgaard, City Clerk
City of Kingsburg

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

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 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.
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.
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 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. 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. 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.
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.
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.
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.
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.
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 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
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 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.
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. 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 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.
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.

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 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 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 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 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 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 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 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 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 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 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

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council
REPORT FROM: Alexander Henderson, City Manager REVIEWED BY: AP AGENDA ITEM: Community Facilities District 2017-01 FY2022-23 Levy

ACTION REQUESTED: ___Ordinance ___√__Resolution __√_Motion ___Receive/File

EXECUTIVE SUMMARY
On June 7, 2017, the City Council adopted Resolution No. 2017-023, entitled “Resolution of Formation of Kingsburg Community Facilities District No. 2017-01 (Public Services District),” (the “CFD”) ordering the formation of the CFD, authorizing the levy of a special tax on property within the CFD, and establishing an appropriations limit for the CFD, all pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, constituting California Government Code Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 (the “Mello-Roos Act”).

The public services that will be financed by the CFD levy include, without limitation, police services, fire and ambulance and emergency response services, parks and open space maintenance, lighting and landscape maintenance, alley maintenance and repair, administrative fees of the City and reimbursement of costs related to the formation of CFD 2017-01 advanced by the City.

RECOMMENDED ACTION BY CITY COUNCIL

1. The Kingsburg City Council, by motion, adopt Resolution No. 2022-037 – Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2022-2023.

REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for All Ages

4. Promote Sustainable Development

FINANCIAL INFORMATION
Meeting Date: 6/15/2022
Agenda Item: 6.4
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line?

FISCAL IMPACT
The proposed levy will provide resources that are needed to fund the services outlined above for residents of the CFD in Fiscal Year 2022-2023. The Rate and Method of Apportionment of the CFD has calculated those impacts as $732.46 per year for a single family dwelling unit and $488.30 for a multi-family dwelling unit in Tax Zone 1 and $1,488.07 per year for a single family dwelling unit and $892.83 for a multi-family dwelling unit in Tax Zone 2. Other land use types have a value related to the single family dwelling unit amount, based on square footage. There will be one hundred seventy-eight (178) parcels assessed in Fiscal Year 2022-2023, with a total levy of $143,223.57.

ATTACHMENTS:

1. Resolution No. 2022-037 – Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2022-2023.

RESOLUTION 2022-037

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

IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2017-1 (PUBLIC SERVICES DISTRICT), AUTHORIZING THE LEVY OF A SPECIAL TAX FOR FISCAL YEAR 2022-2023
WHEREAS, on June 7, 2017, the City Council adopted Resolution No. 2017-023, entitled “Resolution of Formation of Kingsburg Community Facilities District No. 2017-01 (Public Services District)” (the “Resolution of Formation”), ordering the formation of the CFD and a "City of Kingsburg Community Facilities District No. 2017-1 (Public Services District)” authorizing the levy of a special tax on property within the CFD and establishing an appropriations limit for the CFD, all pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, constituting California Government Code Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 (the “Mello-Roos Act”); and
WHEREAS, approval of the special tax prior to the County of Fresno’s deadline for inclusion of special taxes on consolidated property tax bills is required pursuant to Government Code Section 43340 of the Mello-Roos Community Facilities Act of 1982; and WHEREAS, the City’s Ordinance 2017-003 authorized the levy of special taxes within the CFD pursuant to the Mello-Roos Act, at the rate and in accordance with the rate and method of apportionment of special tax (the "Rate and Method") set forth in the Resolution of Formation, and further ordered that the provisions of the Special Tax Ordinance shall apply not only to the initial territory included in the CFD but also to parcels included in the Future Annexation Area that are annexed to the CFD at the rate or rates as set forth by supplements to the Rate and Method to be approved unanimously by the owner or owners of each parcel or parcels to be annexed to the CFD; and,

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG,

ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2017-1 (PUBLIC SERVICES DISTRICT), DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. The Special Tax Roll for Fiscal Year 2022-2023 for Community Facilities District No. 2017-1 is approved.

Section 2. Without further action of the Council, the Finance Director is authorized to levy the Special Tax for Community Facilities District No. 2017-1 (Public Services District) of the City of Kingsburg and send the special tax roll to the County of Fresno to be included in the County’s tax roll for collection for Fiscal Year 2022-2023.

Section 3. The Finance Director or designee is hereby authorized to place the assessment, charge, or tax on the property tax roll with the following per unit, per square foot, or per acre amounts identified in the tables below:

CFD No. 2017-01 (Public Services District) Tax Zone 1
Land
Use
Class Description
FY2022-2023
Maximum Special Tax
1 Single Family Residential Property $732.46 per Dwelling Unit 2 Multi-Family Residential Property $488.30 per Dwelling Unit 3 Retail and Office Property $0.25 per Sq. Ft. of NonResidential Floor Area 4 Industrial and Institutional Property $0.08 per Sq. Ft. of NonResidential Floor Area CFD No. 2017-01 (Public Services District) Tax Zone 2 (Anderson Village) Land Use
Class Description
FY2022-2023
Maximum Special Tax
1 Single Family Residential Property $1,488.07 per Dwelling Unit 2 Multi-Family Residential Property $892.83 per Dwelling Unit Section 4. The Special Tax levy is authorized to be filed with the County of Fresno to meet its August 10, 2022 deadline for the Fiscal Year 2022-2023. ******
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 15th day of June 2022, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:
______________________________
Abigail Palsgaard, City Clerk
City of Kingsburg

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North and Council Members
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: Gann Limit Adoption for 2022-23 Fiscal Year-Budget ACTION REQUESTED: ___Ordinance _√_Resolution _√___Motion ______Receive/File

EXECUTIVE SUMMARY
Each year the City Council must approve a resolution to adopt Gann Limit for the City for the new fiscal year budget figures using the County or City Growth percentage for calculations.

The statutes regarding the adoption of the Gann Appropriation Limit are contained in Government Code Section 7910. The adoption of the limit must be by resolution prior to the fiscal year in question and Prop 111 requires a recorded vote of the Council regarding which of the annual adjustment factors should be chosen (City Growth or County Growth). Once the Limit is adopted the public has 45 days from the effective date of the resolution to challenge the calculation. If there is no protest within the 45 days the resolution is automatically passed.

We have the choice of using the City Growth percentage or the County Growth percentage for the calculation.

The City growth percentage is -.22% and the County percentage is .19%. The larger percentage gives us a higher limit. For the figures below I have used the County Growth percentage.

SPENDING LIMIT CALCULATION FY 2022-2023
2022-23 Gann Limit based on budget figures $19,575,348
Appropriations subject to limitations $4,723,165
----------------
Under the limit for the 2022-23 fiscal year budget $14,852,183

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends that the City Council adopt Resolution No. 2022-038 approving the Gann Limit calculation for 2022-23 Fiscal Year using the Fresno County Growth percentage.

POLICY ALTERNATIVE(S)

1. None.

REASON FOR RECOMMENDATION/KEY METRIC

1. Financial Stability
Meeting Date: 06/15/2022
Agenda Item: 6.5

FINANCIAL INFORMATION

FINANCIAL SUMMARY
The financial impact that results from this action is that the appropriations subject to limitations is below the established Gann limit resolve that we do not have excess funds and do not need to return any funds. If we do not take action the City would be out of compliance with State of California’s statutes.

ATTACHED INFORMATION

1. 2022-038 Resolution for Adoption of 2022-23 Gann Limit FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. Budgeted, Which Line? All funds
RESOLUTION NO. 2022-038

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

CALIFORNIA ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2022-2023
WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIII B of the California Constitution; and
WHEREAS, Section 7901 through 7913 of the Government code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a City Council meeting, and
WHEREAS, all documentation used in the determination of the proceeds of taxes appropriation limit for the 2021-2022 Fiscal Year is calculated by using the annual adjustment factors used in making such calculation based on the percentage changes in California per capita income and the annual population for the City of Kingsburg.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG AS FOLLOWS:

The City Council of the City of the Kingsburg hereby adopts these factors and the limitation calculations set forth herein. *************

APPROPRIATIONS LIMIT
Budget 2022/23
Amount
Appropriations subject to limit
FY 2022/2023 Revenues
Total Appropriations Subject To Limit $4,723,165
FY 2021/2022 Appropriation Limit $9,422,353
Adjustment Factors
A. Population % .19 1.0019
(based on change in County population)
B. Percent growth in per capita income 7.55 1.0755
Total Annual Adjustment = (A multiplied by B) 1.0775
Increase In Appropriation Limit $10,152,995
FY 2022/2023 Appropriation Limit $19,575,348
Remining Appropriation Capacity $14,852,183

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Kingsburg City CouncilJune 15, 2022

Kingsburg City Council
June 15, 2022