Kingsburg City Council
March 15, 2023

AGENDA

KINGSBURG CITY COUNCIL
REGULAR MEETING Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburg-ca.gov
Wednesday, March 15, 2023 at 6pm
Invocation to be given by Tim Boynton, Kingsburg Covenant Church, followed by the Pledge of Allegiance led by Mayor Vince Palomar.
6 P.M. REGULAR SESSION MEETING:

1. Call to Order and Roll Call

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

3. Presentations:

Fire Department Swearing In and Badge Pinning:
-Kevin Dominic Smith Firefighter/EMT
-Brock Taylor Firefighter/Paramedic
Fire Department Swearing In of Community Emergency Response Team (“CERT”) Members:

Robert Gonzales
Cathleen Lawler
Brian Olson
Michele Moore
Juan Rea
Peter Mehta
Sponsor: Fire Department

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

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

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

City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
Phone (559)897-5821 Fax (559)897-5568
Mayor Vince Palomar
Mayor Pro Tem Brandon Pursell, Jr.

Council Member Laura North
Council Member Staci Smith
Council Member David M. Silva
City Manager Alexander J. Henderson
Kingsburg City Council Agenda
March 15, 2023

5.1 Approval of City Council Minutes: Approve the minutes from the March 1, 2023 Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office

5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period February 21, 2023 through March 6, 2023 as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department

5.3 February 2023 Crime Stats- Accept and file the Police Department’s February 2023 Crime Stats.

Sponsor: Police Department

5.4 Adopt Resolution 2023-013 authorizing the City Manager to execute the Fresno County Joint Powers Agreement approving the continued participation in the Community Development Block Grant (CDBG) Program for 2024-25, 2025-26 and 2026-27. - Staff Report prepared by City Manager Alexander Henderson.

Sponsor: City Manager’s Office

5.5 Adopt Resolutions 2023-014; 2023-015; 2023-016; 2023-017; 2023-018; 2023-019; - Approving the Budget Amendments As Presented And Recommended By The Finance Committee- Staff Report Prepared by Finance Director Alma Colado.

Sponsor: Finance Department

6. Regular Calendar

6.1 City Engineer Project Progress Report- Report by City Engineer Dave Peters Sponsor: City Engineer’s Office
Possible Action(s):
a. Presentation by City Engineer Dave Peters
b. Public Comment
c. Council Discussion
d. Informational- No Action Necessary

6.2 CalPERS Update 2023 - Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager & Finance Department
Possible Action(s):
a. Presentation by City Manager Alexander Henderson.
b. Public Comment
c. Council Discussion
d. Informational- No Action Necessary

6.3 2023-2024 Capital Improvement Project Introduction and Discussion - Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager & Finance Department
Possible Action(s):
a. Presentation by City Manager Alexander Henderson.
b. Public Comment
c. Council Discussion
d. Informational- No Action Necessary
Kingsburg City Council Agenda
March 15, 2023

6.4 Appoint Council Liaison and Alternate to the Kingsburg Tri-County Health Care District- Report by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office
Possible Action(s):
a. Presentation by City Manager Alexander Henderson
b. Public Comment
c. Council Discussion
d. Action As Deemed Necessary

7. Council Reports and Staff Communications

7.1 Community Services Commission

7.2 Public Safety Committee

7.3 Chamber of Commerce

7.4 Economic Development

7.5 Finance Committee

7.6 Planning Commission

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

7.8 Downtown Business Improvement District

7.9 Council of Governments

7.10 Council Member Reports

7.11 City Manager’s Report
- Solar Project Meeting; Erling Park Set for March 16, 2023 at 6pm - Townsend February Monthly Report / State Legislative Bill Matrix

8. Future Agenda Items: None.

9. Adjourn Regular Kingsburg City Council Meeting.

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

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

Title VI of the Civil Rights Act of 1964 provides that no person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving federal financial assistance.

I hereby certify, under penalty of perjury under the laws of the State of California that the foregoing Agenda was posted at the front entrance of City Hall not less than 72 hours prior to the meeting. Dated this 9th day of March 2023.
____________________________________
Abigail Palsgaard, City Clerk

KINGSBURG CITY COUNCIL

REGULAR MEETING MINUTES
March 1, 2023
Invocation was given by Police Chaplain Cathleen Lawler, followed by the Pledge of Allegiance led by Mayor Vince Palomar.
6 P.M. REGULAR SESSION MEETING:

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

Council Members Present: David M. Silva. Staci Smith, Laura North, Brandon Pursell, Jr., and Mayor Vince Palomar.

Council Members Absent: None.

Approve Agenda: A motion was made by Council Member Pursell, Jr., seconded by Council Member North, to approve the agenda with 6.3 moving to 6.1. The motion carried by an unanimous voice vote.

Public Comments:

Mark Pratter, reporter, introduced his newspaper.

Consent Calendar: Mayor North pulled 5.4. She asked about the Fire Department, and if they approved of the street closure. Community Services Director Adam Castaneda said yes, they will approve it once Council does since they are a City entity. A motion was made by Council Member Pursell. Jr., seconded by Council Member Silva, to approve 5.1 through 5.3 appearing on the Consent Calendar. The motion carried by unanimous voice vote. A motion was made by Mayor North, seconded by Council Member Smith, to approve 5.4 appearing on the Consent Calendar. The motion carried by unanimous voice vote.

5.1 Approval of City Council Minutes: Approve the minutes from the February 15, 2023 Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office

5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period February 7, 2023 through February 20, 2023 as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department

5.3 Public Safety Sales Tax (Measure E) Appointment- Accept Mayor Palomar’s appointment of Pilo Chavez to the Public Safety Sales Tax (Measure E) Committee to a term that is set to expire November 2027.

Sponsor: City Clerk’s Office

5.4 Approve the Requested Closure of Marion Street for Uptown Sprouts Event 4/8/2023 & 5/5/2023- Staff Report prepared by Community Services Director Adam Castaneda.

Sponsor: Community Services Department
Regular Calendar

Solar Options - Wells 13 and 16, Police Department & Public Works Yard- Staff Report by Public Works Director Daniel Galvez.

Kingsburg City Council Minutes
March 1, 2023
Sponsor: Public Works Department
Public Works Director Daniel Galvez presented how the City has made becoming energy efficient as a priority. Solar energy falls within this priority. With solar, there are issues with space. Most wells, which use the most energy, are landlocked where we do not own the land around them. Tonight we are asking for council approving the just the LOA, not necessarily the locations.

Jessica Ritter, Facility Solutions Specialist, Sitelogiq, presented her PowerPoint. With solar at Well Site 16, the City will see an annual $85,000 savings in energy costs. Other options that have been reviewed are Well Site 13, the Police Department and Public Works. Council Member North asked if we can offset Well 16 from the solar generated at Public Works. Ms. Ritter said if it is offsite you get less than 50% value, so you can, but at a lower saving. The City will get $1,100,000 back from the Federal Government after the project is over in about one year.

Council asked what the Service Agreement costs and what it covers. Eddie Jordan, Sitelogiq, said it covers 24/7 monitoring, cloud based platform with data, maintenance, cleaning of the panels, at a cost of $20,000 a year.

Public comment:

Josh Mettee, resident, would not like it at Erling Park. Council Member Pursell, Jr. asked if he would be open to a different design, he said yes. Council Member North asked if kids practice there for sports. Josh said yes.

Kelli Rosales, resident, would not like it at Erling Park. An industrial location would be better. Council Member Pursell, Jr. asked if she would be open to a different design. Kelli said she has been against putting anything in the park that would no longer make it a neighborhood park.

Lydia Crest, resident, would not like it at Erling Park. Council Member Pursell, Jr. asked if she would be open to a different design, she said no.

Council Member Silva asked regarding the maintenance service. If panels are damaged, do you replace them? Mr. Jordan said if they are broken with baseballs, it would not be covered. Theft and damage are not covered. Panels with defects are covered. Ms. Ritter said this is just conceptual, that Council and Daniel have said they will have a community workshop. Council discussed savings without Well 16 and the cost on the project.

Council Member North asked about the treatment facility on Avenue 396. City Manager Henderson said we have looked in to it, but it is a size issue. Mr. Galvez said Well 16 is our primary well, it runs almost 24/7. Council Member Pursell asked if we slow down Well 16. Can we turn up Well 13? Mr. Galvez said it is a system that runs on demand. Council Member Pursell, Jr. asked if we apply for a certain size, can we make it smaller? Ms. Ritter said only at a 10% difference but can pull it completely. Council Member Smith asked if you can put two applications in for difference sizes? Mr. Jordan said I wish. They will need the numbers in the next 2 weeks. Mayor Palomar asked Sitelogiq how long they have been in business? Mr. Jordan said since 1989, but the name has changed. City Manager Henderson said it is the same company that KESD uses.

The reason everything is rushed is the CPUC decided in December to set a date in April to move from NEMS 2.0 to NEMS 3.0. Council Member North would like to see the what type of savings we could get at the Avenue 396 parking lot. She doesn’t like the idea of Erling Park. Council Member North asked if Kingsburg City Council Minutes
March 1, 2023
the citizens will see the savings. Mr. Galvez said yes, we can maintain the rate as the electricity rate goes up.

Council Member Pursell, Jr. explained how we got here. Council has directed staff to explore all options to save money. When CPU made their timeline, it put us all under a time crunch. Our job is to save money and if it doesn’t make sense for the town, we do not have to move forward. He would like to see a compromise with a re-design at Erling Park that would fit in to the aesthetics and to add more panels in other locations. It would be irresponsible to not have the amount of savings, but also to not put all of it on the back of the residents around Erling Park. Council discussed having a workshop for residents.

Council Member Pursell, Jr. motioned, seconded by Council Member North, to move forward with the LOA and have staff determine the quantity of sites and the ability of staff to add or remove site. Council Member North asked to make sure citizens will be notified of the workshop. The motion passed with an unanimous voice vote.

Kingsburg Tri-County Health Care District 2023 Grant Cycle- Staff Report by Community Services Director Adam Castaneda.

Sponsor: Community Services
Community Services Director Adam Castaneda presented applying for a grant for Public Health & Playground Safety Updates poured-in-place rubber surfacing at Memorial and Downtown Parks in the amount of: $72,623.00; a grant for Public Service Vehicle & Officer First Aid Kits in the amount of: $19,740.00; a grant for a Fire Department Utility Terrain Vehicle & Associated Training and Equipment in the amount of: $200,000.00; Fire Department 50% of 6 Full Time EMS employees in the amount of: $384,987.00; and a grant for a Paramedic EKG/ Heart Monitor Upgrade in the total amount of: $180,000.00.

Council Member Smith asked if the 6 EMS are new or current. Staff responded that they are current.

Council Member Pursell, Jr. asked about the $200,000 for the ATV. Mr. Castaneda said it is the atv, training, equipment and the trailer. Council Member Smith clarified what has gone in front the Tri-County and what hasn’t. Council Member Silva asked if there is a certain target number that the city applies for.

Mr. Castaneda said no, we know how much they may have but it is for the full area. Council Member North said the Tri-County Hospital District has been really good to our Fire Department, she would like to not move forward with the ATV, thinks the 6 positions are more important. Council Member Pursell, Jr. would like a council liaison with Tri-county. Council Member North motioned, seconded by Council Member Smith, to direct staff to apply for the playground grant, first aid grant, EMS grant and the EKG grant. The motion passed with an unanimous voice vote.

Award of the 2023 Downtown Parking Lots Project to R.J. Berry Jr, Inc. in the amount of $393,412.00- Staff Report by City Engineer Dave Peters.

Sponsor: City Engineer’s Office
City Engineer Dave Peters presented the bid for the 2023 Downton Parking Lots Project.

Council Member Pursell, Jr. asked what is the timeframe the parking lots will be closed? Mr. Peters said the whole project is 30 days. Will discuss with the contractor that the lots are accessible for Car Show and Swedish Festival. Council Member Smith asked about the communications with the businesses. Mr. Peters said once we have a timeline we will notify the businesses. Council Member Smith asked about notifying all businesses downtown. City Manager Henderson said we can do a radius. Council Member Silva said he is glad there will be extra parking stalls with the existing space.

Kingsburg City Council Minutes
March 1, 2023
Council asked about light poles and if it is enough light for safety. Mr. Peters said yes, we think it is enough.

Council Member Silva motioned, seconded by Council Member Smith, to the award of the 2023 Downtown Parking Lots Project to R.J. Berry Jr, Inc. in the amount of $393,412.00. The motion passed with an unanimous voice vote.

Major Revenue Fund Update- Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager & Finance Department
City Manager Alexander Henderson presented the major fund update. Taxes are trending positively.

Council Member North asked about the projected dip in 3Q. Mr. Henderson said economists are predicting a recession. Council Member Smith asked if there is a sunset for the TOT increase. Mr.

Henderson responded that there is not a sunset.
2022/2023 Capital Improvement Plan Update - Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager & Finance Department
City Manager Alexander Henderson reviewed the capital improvement projects. Mayor Palomar asked about the slats in the pool fence. City Manager Henderson said they are mandatory by the health and safety code.

Clean California Local Grant Program Discussion- Staff Report by Public Works Director Daniel Galvez.

Sponsor: Public Works Department
Public Works Director Daniel Galvez said this is the 2nd time we are applying for the grant. Most projects went to disadvantaged communities. Council Member North asked what they include in our demographics? We have surrounding communities that may qualify. Mr. Galvez said they use census tracts. Council Member Silva asked about Heritage Park soft play and shade. Council Member North would like to resubmit the grant just for Heritage Park as a standalone and not with the other parks.

Council Reports and Staff Communications
Community Services Commission- They are getting close to having a rendering of the dog park.

Discussed items on the grants.

Public Safety Committee- They have not met.

Chamber of Commerce- They have not met.

Economic Development Committee- They have not met.

Finance Committee- The Committee went through the solar program and budget adjustments. The Police Department discussed the of possibly adding school resource officers with the school districts.

Planning Commission- May meet next Thursday.

South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)- Have not met.

Kingsburg City Council Minutes
March 1, 2023
Downtown Business Improvement District- Will meet next Tuesday.

Council of Governments- FCTRA approved the microgrid funding for the City.

Council Quarterly Reports on all other boards/committees- None.

Council Member Reports- Council Member Silva said the Roadhouse ribbon cutting was great event.

Council Member North said Street Eats will be this Friday. She also shared Kingsburg reads one book.

City Manager’s Report- none.

Future Agenda Items:

Council Member Pursell, Jr. would like to add an Council Liaison and Alternate to the Kingsburg TriCounty Health Care District to the next agenda. There was consensus from Council.

The Kingsburg City Council adjourned out of the Regular Calendar into Closed Session at 8:14pm:

9.1 CONFERENCE WITH REAL PROPERTY NEGOTIATOR
Government Code Section 54956.8
Property: APN 396-09-01
Agency Negotiator: City Manager Alexander Henderson
City Council Adjourned out of Close Session into Regular Kingsburg City Council Meeting and report out of Closed Session at 8:30pm.

City Attorney Mike Noland said there was no report.

Adjourn Regular Kingsburg City Council Meeting. At 8:30 P. M. Mayor Palomar adjourned the meeting.
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:

Printed:
marshaa
3/7/2023 4:52 PM
Checks by Date - Summary by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 02/23/2023 1,564.42 ACH 3470 Internal Revenue Service - ACH 02/23/2023 69,268.53 ACH 3471 Employment Development Department - ACH02/23/2023 13,058.60 ACH 3472 CalPERS - ACH 02/23/2023 51,093.47
ACH 3475 Empower 02/23/2023 3,827.83
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 02/23/2023 240.46 ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 02/23/2023 361.90 ACH 4707 ICMA-WIRE 401(A) 02/23/2023 250.00
83108 3660 KPFA 02/23/2023 680.00
83109 3525 Kingsburg Police KPOA 02/23/2023 1,160.00
83110 3716 FRANCHISE TAX BOARD STATE OF CALIFORNIA 02/23/2023 100.00 Total for 2/23/2023: 141,605.21
83111 3005 AFLAC 03/03/2023 985.90
83112 3006 AIRGAS NCN 03/03/2023 108.11
83113 3007 ALERT-O-LITE, INC. 03/03/2023 158.46
83114 3012 A-MARK T-SHIRTS, INC. 03/03/2023 6,898.10
83115 3565 AMAZON CAPITAL SERVICES 03/03/2023 2,522.86
83116 4545 AMAZON.COM SALES, INC. 03/03/2023 8.67
83117 4628 JOSEFINO AREVALO 03/03/2023 17.00
83118 4307 AT & T MOBILITY 03/03/2023 1,086.48
83119 UB*00058 TOM ATCHLEY 03/03/2023 154.62
83120 4020 AUTO ZONE 03/03/2023 858.14
83121 3300 AVENU INSIGHTS & ANALYTICS 03/03/2023 1,160.04 83122 4837 JESUS BARRAZA 03/03/2023 100.00
83123 4225 BILL'S AUTO OF KINGSBURG, INC. 03/03/2023 31.32 83124 3054 BSK ASSOCIATES 03/03/2023 637.00
83125 4456 CORINA BURROLA 03/03/2023 16.00
83126 3059 CALIFORNIA FORENSIC INSTITUTE 03/03/2023 400.00 83127 4429 CANON FINANCIAL SERVICES, INC 03/03/2023 322.15 83128 3067 CARDMEMBER SERVICE 03/03/2023 772.31
83129 3831 ADAM CASTANEDA 03/03/2023 75.00
83130 4159 CENTRAL VALLEY FORENSIC NURSING SPECIALIST 03/03/2023 2,000.00 83131 3101 CITY OF SANGER FIRE 03/03/2023 798.20
83132 3822 ALMA COLADO 03/03/2023 75.00
83133 4448 CORE & MAIN 03/03/2023 105.47
83134 3834 CORE BUSINESS INTERIORS 03/03/2023 817.27
83135 4615 EMERALD TEXTILES SERVICES 03/03/2023 406.88
83136 3693 FERGUSON ENTERPRISES, INC. 03/03/2023 708.93 83137 3955 FIRE APPARATUS SOLUTIONS 03/03/2023 4,865.99 83138 4836 BRYAN GANT 03/03/2023 1,200.00
83139 3595 GLEIM-CROWN PUMP 03/03/2023 6,584.60
83140 3221 ALEX HENDERSON 03/03/2023 185.00
83141 3222 HENRY SCHEIN, INC. 03/03/2023 1,138.28
83142 3999 IRON MOUNTAIN 03/03/2023 60.71
83143 3520 IRVINE & JACHENS, INC 03/03/2023 5,164.07
AP Checks by Date - Summary by Check Date (3/7/2023 4:52 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
83144 3248 KAHN, SOARES & CONWAY, LLP 03/03/2023 7,500.00 83145 3686 KINGSBURG AUTO CARE 03/03/2023 665.19
83146 3253 KINGSBURG CHAMBER OF COMMERCE03/03/2023 2,500.00 83147 3625 KINGSBURG MEDIA FOUNDATION 03/03/2023 3,762.25 83148 4081 L.N. CURTIS & SONS 03/03/2023 4,142.03
83149 3269 LAW & ASSOCIATES 03/03/2023 600.00
83150 3271 LEAGUE OF CALIFORNIA CITIES 03/03/2023 163.65 83151 4118 MAVERICK DATA SYSTEMS 03/03/2023 406.60
83152 4329 MCI COMM SERVICES 03/03/2023 36.93
83153 3518 METRO UNIFORM 03/03/2023 1,499.55
83154 3997 MID VALLEY DISPOSAL RECYCLING & TRANSFER STATION 03/03/2023 4,110.15 83155 4230 MUNICIPAL EMERGENCY SERVICES 03/03/2023 29,360.91 83156 3466 NAPA AUTO PARTS 03/03/2023 496.86
83157 3307 NELSON'S ACE HARDWARE-SELMA 03/03/2023 1,803.68 83158 3312 O'REILLY AUTO PARTS 03/03/2023 77.31
83159 3611 HOLLY OWEN 03/03/2023 75.00
83160 3315 P G & E 03/03/2023 39,890.84
83161 3316 CORINA PADILLA 03/03/2023 16.00
83162 3450 ABIGAIL PALSGAARD 03/03/2023 75.00
83163 4833 LARISA PAPCHENKO 03/03/2023 4,000.00
83164 3317 PAPE' 03/03/2023 1,427.93
83165 3319 KEVIN PENDLEY 03/03/2023 77.36
83166 3329 POLYACK MARKETING 03/03/2023 3,300.00
83167 3335 PROFORCE LAW ENFORCEMENT 03/03/2023 5,387.03 83168 4666 ROTARY CLUB OF KINGSBURG 03/03/2023 500.00
83169 3361 SAN JOAQUIN VALLEY AIR 03/03/2023 572.00
83170 3961 SHARP AMBULANCE BILLING 03/03/2023 3,111.57
83171 3369 SILVAS OIL COMPANY, INC. 03/03/2023 7,700.12 83172 4835 SOUTH COUNTY INDUSTRIAL EMERGENCY COUNCIL 03/03/2023 495.00 83173 4142 SPARKLETTS 03/03/2023 114.96
83174 3378 STAPLES ADVANTAGE 03/03/2023 1,062.18
83175 3385 STRYKER SALES CORPORATION 03/03/2023 540.92
83176 4028 SUPERIOR POOL CARE 03/03/2023 5,200.00
83177 4827 SWEEPING CORP OF AMERICA LLC 03/03/2023 33,110.00 83178 4789 US BANCORP SERVICE CENTER 03/03/2023 9,616.86 83179 4834 JESUS VALDIVIA 03/03/2023 26.55
83180 UB*00059 DAN VERBURG 03/03/2023 820.00
83181 3416 VERIZONWIRELESS 03/03/2023 2,470.61
83182 4799 VEYNA DESIGN STUDIOS 03/03/2023 3,250.00
83183 3419 VIKING CLEANING SERVICE 03/03/2023 3,570.00
83184 3469 WECO SUPPLY CO., INC. 03/03/2023 30.24
83185 4591 WEST STAR CONSTRUCTION 03/03/2023 3,000.00
83186 3448 CHRISTINA WINDOVER 03/03/2023 522.50
83187 3430 WONG, ANDY & BETTY 03/03/2023 2,600.00
Total for 3/3/2023: 230,110.34
Report Total (88 checks): 371,715.55
AP Checks by Date - Summary by Check Date (3/7/2023 4:52 PM) Page 2

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: AP AGENDA ITEM: Participation in the Community Development Block Grant (“CDBG”) Program for 2024-25, 2025-26 and 2026-27
ACTION REQUESTED: ___Ordinance ___Resolution ___Motion _____Receive/File

BACKGROUND
Every three years, Fresno County and its partner cities must re-qualify for Urban County entitlement status with the U.S. Department of Housing and Urban Development (HUD) for federal Community Development Block Grant (CDBG) and related Home Investment Partnerships Act Partnerships Act (HOME) Programs funding for a new three-year period.

Cities wishing to participate in the Urban County Entitlement Program must enter into a cooperative agreement with the County and all other participating cities, known as the Joint Powers Agreement (JPA) for the period of HUD’s three-year funding cycle, which begins July 1, 2024 and ends June 30, 2027.

In order to meet the re-qualification period deadline, each city must advise the County in writing of its official decision to participate or not in the County’s program for the new three-year period.

RECOMMENDED ACTION BY CITY COUNCIL

1. Adopt Resolution 2023-013 authorizing the City Manager to execute the Fresno County Joint Powers Agreement approving the continued participation in the Community Development Block Grant (CDBG) Program for 2024-25, 2025-26 and 2026-27.

POLICY ALTERNATIVE(S)

1. Council could choose to not enter the JPA to continue in the Community Development Block Grant (CDBG) Program for 2024-25, 2025-26 and 2026-27.

STRATEGIC INITIATIVE

1. Ensure Financial Stability.

FINANCIAL INFORMATION
Meeting Date: 03/15/2023
Agenda Item: 5.4
FISCAL IMPACT:

1. Is There A Fiscal Impact? No

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A

PRIOR ACTION/REVIEW
The City of Kingsburg has participated in the CDBG program and has received grants for the solar project and flooring at the Senior Center.

ATTACHED INFORMATION

1. Resolution 2023-013
RESOLUTION NO. 2023-013

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

AUTHORIZING THE CITY MANAGER TO EXECUTE THE JOINT POWERS

AGREEMENT FOR PARTICIPATION IN THE COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM FOR THE PERIOD OF HUD’s THREE-YEAR FUNDING CYCLE BEGINNING JULY 1, 2024 THROUGH JUNE 30, 2027
WHEREAS, Fresno County and its partner cities must re-qualify for Urban County entitlement status with the U.S. Department of Housing and Urban Development (“HUD”) for Federal Community Development Block Grant (“CDBG”) and related HOME Investment Partnership Act (“HOME”) funding for a new three-year period; and
WHEREAS, Cities wishing to participate in the Urban County Entitlement Program must enter into a cooperative agreement with the County and all other participating cities, known as the Joint Powers Agreement (“JPA”), for the period of HUD’s three-year funding cycle beginning July 1, 2024 and ending 30, 2027; and
WHEREAS, in order to meet the re-qualification period deadline, each city must advise the County in writing of its official decision to participate or not in the County’s program for the new three-year period.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:

Section 1. The City Council finds that the above recitals are true and correct are incorporated by reference.

Section 2. That the City of Kingsburg hereby requests continued participation in the CDBG Program for the period of HUD’s three-year funding cycle beginning July 1, 2024 and ending June 30, 2027, and authorizes the City Manager to execute Joint Powers Agreement for Housing and Community Development County of Fresno of such decision.
*************
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 March 2023, by the following vote:

Ayes: Councilmember(s):

Noes: Councilmember(s):

Absent: Councilmember(s):

Abstain: Councilmember(s):

Abigail Palsgaard, City Clerk
City of Kingsburg

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AH AGENDA ITEM: 2022-2023 Mid-year Budget Amendment Consideration ACTION REQUESTED: ___Ordinance ___Resolution _ Motion ___Receive/File

EXECUTIVE SUMMARY
Included in your packet are year to date revenue and expenditure numbers for 2022-2023. As part of our review of the first six months, we are examining line items that require adjustment action by the City Council.

The majority of City funds are (both revenue and expenditure) trending normally. Many of the large revenues are usually received in the second half of the fiscal year, so the revenues do appear lower relative to the current date.

There are 27 amendments that need to be addressed specifically: each taking place in the General Fund, Enterprise Fund, Local Transportation Fund, Measure E Fund, Tri-County Grant Fund and Landscaping and Lighting Assessment District.

RECOMMENDED ACTION BY

1. Approve the budget amendments as presented and recommended by the Finance Committee.

POLICY ALTERNATIVE(S)

1. Council could choose to approve, modify, or decline to approve any amendment.

REASON FOR RECOMMENDATION/KEY METRIC

1. These financial policies are part of the strategic directive of financial stability. A budget amendment provides a necessary paper trail for our auditors to examine appropriation changes mid-year.

FINANCIAL INFORMATION
Meeting Date: 03/15/2023
Agenda Item:

FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Varies

3. If Budgeted, Which Line? Varies

PRIOR ACTION/REVIEW
The Finance Committee recommended approval during their February 9, 2023 meeting.

BACKGROUND INFORMATION
There are 27-line items funds that require a mid-year adjustment to reflect actuals. Each of the line items was approved as part of the budget adoption by City Council, and the proposed amendments help provide clarity in the budget document, as well as to properly reflect spending and the year in which it occurred.

Recommended Expenditure Adjustments

1. Non-Department – Education Assistance Program (001-1400-519-5320) Budgeted Amount: $0 Proposed Amount: $5,000
- Total amendment amount: $5,000
- This amendment is necessary as the program was created at the same time as the FY23 budget was being adopted. Given the infancy of the program, staff opted to wait to determine usage, and then bring an amendment for consideration.
- Funds will be offset from General Fund Balance.

2. City Clerk- Auto Allowance (001-1800-519-5140)
Budgeted Amount: $0 Proposed Amount: $4,154
- Total amendment amount: $4,154
- This amendment is necessary as this benefit was conferred after the FY23 budget was adopted. - Funds will be offset from General Fund Balance.

3. Finance- Auto Allowance (001-2000-519-5140)
Budgeted Amount: $0 Proposed Amount: $3,946
- Total amendment amount: $3,946
- This amendment is necessary as this benefit was conferred after the FY23 budget was adopted. - Funds will be offset from General Fund Balance.

4. Administrative Services- Auto Allowance (001-2200-519-5140) Budgeted Amount: $0 Proposed Amount: $4,154
- Total amendment amount: $4,154
- This amendment is necessary as this benefit was conferred after the FY23 budget was adopted. - Funds will be offset from General Fund Balance.

5. Planning - Auto Allowance (001-2600-519-5140)
Budgeted Amount: $0 Proposed Amount: $4,154
- Total amendment amount: $4,154
- This amendment is necessary as this benefit was conferred after the FY23 budget was adopted. - Funds will be offset from General Fund Balance.

6. Police - Utilities (001-3400-539-5218)
Budgeted Amount: $30,000 Proposed Amount: $60,000
- Total amendment amount: $30,000
- This amendment is necessary to reflect the actual utilities expenses incurred. Rising rates from PG&E as well as unforeseen natural gas costs due to market conditions has driven this amount much higher.
- Funds will be offset from General Fund Balance.

7. Local Transportation Fund – Article 8 (104-9100-549-5701) Budgeted Amount: $0,000 Proposed Amount: $175,000
- Total amendment amount: $175,000
- The amendment is necessary to complete the reconstruction of several downtown parking lots.

Initial budgeting did not consider reconstruction of the lots to accommodate additional parking.
- Funds will be offset from Article 8 existing fund balance.

8. Measure E (Fire) Overtime (106-6200-549-5102)
Budgeted Amount: $40,000 Proposed Amount: $70,000
- Total amendment amount: $30,000
- The amendment is necessary to reflect the actual Fire Overtime cost incurred. The overages are mainly due to our participation in wildfire assistance. - Funds will be offset from EOS reimbursements.

9. Ambulance – Tri-County Grant - Salaries – (120-6100-539-5101) Budgeted Amount: $0 Proposed Amount: $187,000
- Total amendment amount: $187,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

10. Ambulance – Tri-County Grant - Overtime – (120-6100-539-5102) Budgeted Amount: $0 Proposed Amount: $74,000
- Total amendment amount: $74,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

11. Ambulance – Tri-County Grant - FICA – (120-6100-539-5121) Budgeted Amount: $0 Proposed Amount: $20,000
- Total amendment amount: $20,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

12. Ambulance – Tri-County Grant - PERS – (120-6100-539-5123) Budgeted Amount: $0 Proposed Amount: $22,000
- Total amendment amount: $22,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

13. Ambulance – Tri-County Grant - Medical – (120-6100-539-5125) Budgeted Amount: $0 Proposed Amount: $15,000
- Total amendment amount: $15,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

14. Ambulance – Tri-County Grant -Uniform Allowance – (120-6100-539-5129) Budgeted Amount: $0 Proposed Amount: $3,000
- Total amendment amount: $3,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

15. Ambulance – Tri-County Grant – Life Insurance – (120-6100-539-5133) Budgeted Amount: $0 Proposed Amount: $100
- Total amendment amount: $100
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

16. Ambulance – Tri-County Grant – Department Tools & Supplies – (120-6100-539-5210) Budgeted Amount: $0 Proposed Amount: $20,000
- Total amendment amount: $20,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

17. Ambulance – Tri-County Grant – Professional Services – (120-6100-539-5270) Budgeted Amount: $0 Proposed Amount: $8,000
- Total amendment amount: $8,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

18. Ambulance – Tri-County Grant – Training & Education – (120-6100-539-5296) Budgeted Amount: $0 Proposed Amount: $4,800
- Total amendment amount: $4,800
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

19. Ambulance – Tri-County Grant – Capital Outlay – (120-6100-539-5701) Budgeted Amount: $0 Proposed Amount: $85,000
- Total amendment amount: $85,000
- This amendment is to reflect an approved grant by the Kingsburg Tri-County Health Care District for EMT/Paramedics.
- Funds will be offset from Tri-County Grant.

20. Ambulance – Overtime – (320-6100-539-5102)
Budgeted Amount: $75,000 Proposed Amount: $160,000
- Total amendment amount: $85,000
- The amendment is necessary to reflect the actual Overtime cost incurred. Most cost are due to our participation in wildfire assistance.
- Funds will be offset from EOS reimbursements.

21. Fire – Overtime – (320-6200-539-5102)
Budgeted Amount: $30,000 Proposed Amount: $45,000
- Total amendment amount: $15,000
- The amendment is necessary to reflect the actual Overtime cost incurred. The overages are mainly due to our participation in wildfire assistance. - Funds will be offset from EOS reimbursements.

Recommended Revenue Adjustments

1. Ambulance – Tri-County Grant - Revenue – (120-0000-422-0400) Budgeted Amount: $0 Proposed Amount: $384,000
- Total amendment amount: $384,000
- This amendment is to reflect revenues for an approved grant by the Kingsburg Tri-County Health Care District for 6 EMT/Paramedics.

2. Ambulance – Hospital District Contributions - Revenue – (320-0000-460-0101) Budgeted Amount: $384,000 Proposed Amount: $0
- Total amendment amount: ($384,000)
- This amendment is to move the original budget amount for this approved grant by the Kingsburg Tri-County Health Care District to EMT/Paramedics Fund 120.

3. Spec Assess 91-1 Agency – Assessments Received (754-0000-491-0201) Budgeted Amount: $52,000 Proposed Amount: $0
- Total amendment amount: ($52,000)
- This amendment is necessary to reflect that Landscaping and Lighting assessment 91-1 matured 9/15/21.

4. Spec Assess 91-2 Supplemental Agency – Assessments Received (755-0000-491-0201) Budgeted Amount: $2,850 Proposed Amount: $0
- Total amendment amount: ($2,850)
- This amendment is necessary to reflect that Landscaping and Lighting special assessment 91-1 supplemental matured 9/15/21.

5. Spec Assess 92-1 Agency – Assessments Received (756-0000-491-0201) Budgeted Amount: $48,000 Proposed Amount: $0
- Total amendment amount: ($48,000)
- This amendment is necessary to reflect that Landscaping and Lighting special assessment 92-1 matured 9/15/22.

6. Spec Assess 92-2 Supplemental Agency – Assessments Received (757-0000-491-0201) Budgeted Amount: $41,000 Proposed Amount: $0
- Total amendment amount: ($41,000)
- This amendment is necessary to reflect that Landscaping and Lighting special assessment 92-2 supplemental matured 9/15/22.

ATTACHMENTS

1. Resolutions 2023-014; 2023-015; 2023-016; 2023-017; 2023-018; 2023-019

2. 2022-2023 Revenue and Expense Report

City of Kingsburg Accounting Use Only
Budget Adjustment Number:

Resolution Number: 2023-014
Date: 3/15/2023
Reason for change in appropriation: General fund amendment due to cover the cost of education assistance program, auto allowance and utilities.

Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
General Fund-Non Dep-Education Assistance Program 001 1400 519 5320 $ 5,000.00 General Fund-City Clerk-Auto Allowance 001 1800 519 5140 $ 4,154.00 General Fund-Finance-Auto Allowance 001 2000 519 5140 $ 3,946.00 General Fund-Admin Serv-Auto Allowance 001 2200 519 5140 $ 4,154.00 General Fund-Planning-Auto Allowance 001 2600 519 5140 $ 4,154.00 General Fund-Finance-Medical 001 3400 539 5218 30,000.00 $ Total Requested Appropriation: $ 51,408.00
Adjusted Total Appropriation: $ 51,408.00
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
General fund balance 101 0000 341 0000 $ (51,408.00)
Total Estimated Additional Revenue: $ (51,408.00)
Adjusted Total Estimated Revenue: $ (51,408.00)
Net difference (deficit) $ -
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 March, 2023, by the following vote:

YES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
__________________________________
City Clerk Abigail Palsgaard
City of Kingsburg Accounting Use Only
Budget Adjustment Number:

Resolution Number: 2023-015
Date: 3/15/2023
Reason for change in appropriation: Local Transportation Fund-Article 8 amendment is neccesary to cover the cost for reconstruction of several downtown parking lots.

Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
LTF 8 Fund-Capital Outlay-Additional parking 104 9100 549 5701 $ 175,000.00 Total Requested Appropriation: $ 175,000.00
Adjusted Total Appropriation: $ 175,000.00
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
LTF Article 8 Fund 104 0000 341 0000 $ (175,000.00)
Total Estimated Additional Revenue: $ (175,000.00)
Adjusted Total Estimated Revenue: $ (175,000.00)
Net difference (deficit) $ -
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 March, 2023, by the following vote:

YES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
__________________________________
City Clerk Abigail Palsgaard
City of Kingsburg Accounting Use Only
Budget Adjustment Number:

Resolution Number: 2023-016
Date: 3/15/2023
Reason for change in appropriation: Measure E amendment to reflect the actual cost for overtime.

Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
Measure E-Fire-Overtime 106 6200 549 5102 $ 30,000.00
Total Requested Appropriation: $ 30,000.00
Adjusted Total Appropriation: $ 30,000.00
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
Measure E fund balance 106 0000 341 0000 $ (30,000.00)
Total Estimated Additional Revenue: $ (30,000.00)
Adjusted Total Estimated Revenue: $ (30,000.00)
Net difference (deficit) $ -
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 March, 2023, by the following vote:

YES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
__________________________________
City Clerk Abigail Palsgaard
City of Kingsburg Accounting Use Only
Budget Adjustment Number:

Resolution Number: 2023-017
Date: 3/15/2023
Reason for change in appropriation: Ambulance Tri-County Grant amendment to relect the cost for 6 EMT's salaries, benefits and to reflect revenues received from this Grant.

Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
Ambulance Tri-County Grant-Salaries 120 6100 539 5101 $ 187,000.00 Ambulance Tri-County Grant-Overtime 120 6100 539 5102 $ 74,000.00 Ambulance Tri-County Grant-FICA 120 6100 539 5121 $ 20,000.00 Ambulance Tri-County Grant-PERS 120 6100 539 5123 $ 22,000.00 Ambulance Tri-County Grant-Medical 120 6100 539 5125 $ 15,000.00 Ambulance Tri-County Grant-Uniform Allowance 120 6100 539 5129 $ 3,000.00 Ambulance Tri-County Grant-Life Insurance 120 6100 539 5133 $ 100.00 Ambulance Tri-County Grant-Tools & Supplies 120 6100 539 5210 $ 20,000.00 Ambulance Tri-County Grant-Professional Services 120 6100 539 5270 $ 8,000.00 Ambulance Tri-County Grant-Training & Education 120 6100 539 5296 $ 4,800.00 Ambulance Tri-County Grant-Capital Outlay 120 6100 539 5701 $ 85,000.00 Total Requested Appropriation: $ 438,900.00
Adjusted Total Appropriation: $ 438,900.00
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
Ambulance Tri-County Grant-Revenue 120 0000 422 0400 $ (384,000.00) Ambulance Tri-Fund Balance 120 0000 341 0000 $ (54,900.00) Total Estimated Additional Revenue: $ (438,900.00)
Adjusted Total Estimated Revenue: $ (438,900.00)
Net difference (deficit) $ -
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 March, 2023, by the following vote:

YES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
__________________________________
City Clerk Abigail Palsgaard
City of Kingsburg Accounting Use Only
Budget Adjustment Number:

Resolution Number: 2023-018
Date: 3/15/2023
Reason for change in appropriation: Fire/Ambulance Fund amendment due to cover Overtime cost incurred due to our participation in wildfire assistance and to move the origianl budget to Tri-County Grant Fund.

Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
Ambulance-Overtime 320 6100 539 5102 85,000.00 $
Fire-Overtime 320 6200 539 5102 $ 15,000.00
Total Requested Appropriation: $ 100,000.00
Adjusted Total Appropriation: $ 100,000.00
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
Ambulance-Hospital District Contributions-Revenue 320 0000 460 0101 384,000.00 $ Total Estimated Additional Revenue: $ 384,000.00
Adjusted Total Estimated Revenue: $ 384,000.00
Net difference (deficit) (484,000.00) $
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 March, 2023, by the following vote:

YES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
__________________________________
City Clerk Abigail Palsgaard
City of Kingsburg Accounting Use Only
Budget Adjustment Number:

Resolution Number: 2023-019
Date: 3/15/2023
Reason for change in appropriation: Landscaping and Lighting Fund ammenment to reflect the actual revenues since assessments matured.

Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
Total Requested Appropriation: $ -
Adjusted Total Appropriation: $ -
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
Spec Assess 91-1 Agency-Assessment Received 754 0000 491 0201 $ 52,000.00 Spec Assess 91-2 Agency-Assessment Received 755 0000 491 0201 $ 2,850.00 Spec Assess 92-1 Agency-Assessment Received 756 0000 491 0201 $ 48,000.00 Spec Assess 92-2 Agency-Assessment Received 757 0000 491 0201 $ 41,000.00 Total Estimated Additional Revenue: $ 143,850.00
Adjusted Total Estimated Revenue: $ 143,850.00
Net difference (deficit) (143,850.00) $
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 March, 2023, by the following vote:

YES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
__________________________________
City Clerk Abigail Palsgaard
General Ledger
Department Revenue and Expense
Report
User: almac
Printed: 3/10/2023 11:10:03 AM
Period 01 - 12
Fiscal Year 2023
Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001 GENERAL FUND
Revenue
0000 Department

PROPERTY TAXES
001-0000-401-0100PROPERTY TAX TEETER -1,166,455.00 0.00 672,068.48 -672,068.48 -494,386.52 0.00 42.38 001-0000-401-0201UNSECUREDCURRENT -64,000.00 0.00 2,218.59 -2,218.59 -61,781.41 0.00 96.53 001-0000-401-0301SUPPLEMENTALCURRENT -20,000.00 671,907.85 685,341.09 -13,433.24 -6,566.76 0.00 32.83 001-0000-401-0302SUPPLEMENTALPRIOR -1,500.00 0.00 0.00 0.00 -1,500.00 0.00 100.00 001-0000-401-0400REAL PROPTY TRANSFER TAX -30,000.00 8,668.56 53,679.81 -45,011.25 15,011.25 0.00 -50.04 001-0000-401-0600RESIDUAL PROPERTY TAX -60,000.00 0.00 69,982.66 -69,982.66 9,982.66 0.00 -16.64 PROPERTY TAXES -1,341,955.00 680,576.41 1,483,290.63 -802,714.22 -539,240.78 0.00 40.18

OTHER TAXES
001-0000-401-0500HOMEOWNERS -11,500.00 0.00 5,174.46 -5,174.46 -6,325.54 0.00 55.00 001-0000-402-0101SALES TAX -525,000.00 0.00 334,851.79 -334,851.79 -190,148.21 0.00 36.22 001-0000-402-0102IN-LIEU SALES TAX -950,000.00 0.00 464,935.59 -464,935.59 -485,064.41 0.00 51.06 001-0000-402-0103LOCAL PUBLIC SAFETY -24,000.00 7,026.66 27,209.30 -20,182.64 -3,817.36 0.00 15.91 001-0000-403-0101MVLF -1,275,000.00 0.00 673,427.50 -673,427.50 -601,572.50 0.00 47.18 001-0000-403-0200FRANCHISE TAX -470,000.00 0.00 305,539.33 -305,539.33 -164,460.67 0.00 34.99 001-0000-403-0300TRANSIENT OCCUPANCY TAX -390,000.00 2,909.02 213,705.20 -210,796.18 -179,203.82 0.00 45.95 OTHER TAXES -3,645,500.00 9,935.68 2,024,843.17 -2,014,907.49 -1,630,592.51 0.00 44.73

LICENSES, PERMITS & FEES
001-0000-411-0101BUSINESS LICENSES -198,000.00 5,970.77 168,946.32 -162,975.55 -35,024.45 0.00 17.69 001-0000-411-0102BUSINESS LIC-BUS IMP DIST
FEE
-22,500.00 2,280.00 25,612.34 -23,332.34 832.34 0.00 -3.70 001-0000-411-0103SB 1186 FEE 0.00 244.80 0.00 244.80 -244.80 0.00 0.00 001-0000-411-0200DOG LICENSES -3,000.00 0.00 125.00 -125.00 -2,875.00 0.00 95.83 001-0000-431-0105HOME OCCUPATION -1,500.00 100.00 2,221.00 -2,121.00 621.00 0.00 -41.40 001-0000-431-0107SITE PLAN REVIEW -7,500.00 0.00 3,350.00 -3,350.00 -4,150.00 0.00 55.33 001-0000-431-0109TRACT MAPS 0.00 0.00 26,400.00 -26,400.00 26,400.00 0.00 0.00 001-0000-431-0110ENCROACHMENTS -22,000.00 0.00 19,380.25 -19,380.25 -2,619.75 0.00 11.91 001-0000-431-0115MISC PLANNING FEES 0.00 0.00 5,475.00 -5,475.00 5,475.00 0.00 0.00 001-0000-431-0118CONSTRUCT & DEBRIS DEMO -24,000.00 12,800.00 16,497.00 -3,697.00 -20,303.00 0.00 84.60 001-0000-431-0130BUILDING PERMITS -280,000.00 757.92 277,401.20 -276,643.28 -3,356.72 0.00 1.20 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 1 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001-0000-431-0131PLUMB ELECAIR COND -21,000.00 130.50 14,519.23 -14,388.73 -6,611.27 0.00 31.48 001-0000-431-0132STRONG MOTION TAX-RESIDEN -2,800.00 1.25 2,008.16 -2,006.91 -793.09 0.00 28.32 001-0000-431-0133STRONG MOTION TAX-COMM -3,000.00 0.00 1,820.75 -1,820.75 -1,179.25 0.00 39.31 001-0000-431-0134ENERGY SURCHARGE -15,000.00 0.00 12,594.09 -12,594.09 -2,405.91 0.00 16.04 001-0000-431-0135PLAN CHECK FEE -115,000.00 0.00 86,465.03 -86,465.03 -28,534.97 0.00 24.81 001-0000-431-0136GRADING & INSPECTION-COMM -35,000.00 0.00 7,586.00 -7,586.00 -27,414.00 0.00 78.33 001-0000-431-0137BSC FEES -2,000.00 227.80 1,310.49 -1,082.69 -917.31 0.00 45.87 001-0000-431-0138FIRE SPRINKLER 0.00 0.00 5,201.05 -5,201.05 5,201.05 0.00 0.00 001-0000-431-0140ENGINEERING PLAN CHECK -2,000.00 0.00 1,500.00 -1,500.00 -500.00 0.00 25.00 001-0000-431-0141TECHNOLOGY FEE 0.00 0.00 13,236.72 -13,236.72 13,236.72 0.00 0.00 001-0000-432-0101POLICE FINES -7,500.00 0.00 3,150.11 -3,150.11 -4,349.89 0.00 58.00 001-0000-432-0102POLICE SERVICES -20,000.00 0.00 17,712.56 -17,712.56 -2,287.44 0.00 11.44 001-0000-432-0104PARKING FINES 0.00 0.00 56.00 -56.00 56.00 0.00 0.00 LICENSES, PERMITS & FEES -781,800.00 22,513.04 712,568.30 -690,055.26 -91,744.74 0.00 11.74

USE OF MONEY AND PROPERTY
001-0000-453-0100RENTS -9,210.00 0.00 10,550.59 -10,550.59 1,340.59 0.00 -14.56 USE OF MONEY AND PROPERTY -9,210.00 0.00 10,550.59 -10,550.59 1,340.59 0.00 -14.56

INTERGOVERNMENTAL
001-0000-421-0110DOJ GRANTS 0.00 0.00 3,141.20 -3,141.20 3,141.20 0.00 0.00 INTERGOVERNMENTAL 0.00 0.00 3,141.20 -3,141.20 3,141.20 0.00 0.00

CHARGES AND SERVICES
001-0000-432-0105POST REIMBURSEMENT -9,000.00 0.00 13,722.13 -13,722.13 4,722.13 0.00 -52.47 001-0000-433-0101PARK RESERVATION FEES -5,000.00 25.00 3,690.00 -3,665.00 -1,335.00 0.00 26.70 001-0000-433-0102SUMMER PROGRAM FEES -39,000.00 0.00 4,965.00 -4,965.00 -34,035.00 0.00 87.27 001-0000-433-0103AFTER SCHOOL PROGRAM FEES -113,400.00 2,360.00 55,382.91 -53,022.91 -60,377.09 0.00 53.24 001-0000-433-0302SPEC EVENTS INS CITY FEE -500.00 0.00 1,100.00 -1,100.00 600.00 0.00 -120.00 001-0000-434-0100GARAGE -3,750.00 0.00 0.00 0.00 -3,750.00 0.00 100.00 001-0000-463-0101ST ROUTE 201 MAINT -5,430.00 0.00 1,357.55 -1,357.55 -4,072.45 0.00 75.00 001-0000-464-0100TROLLEY RENTAL -500.00 2,018.53 2,835.00 -816.47 316.47 0.00 -63.29 CHARGES AND SERVICES -176,580.00 4,403.53 83,052.59 -78,649.06 -97,930.94 0.00 55.46

OTHER REVENUE
001-0000-422-0101PEG MONEY -15,200.00 0.00 9,434.16 -9,434.16 -5,765.84 0.00 37.93 001-0000-462-0100MISCELLANEOUS -20,000.00 362,851.35 367,262.95 -4,411.60 -15,588.40 0.00 77.94 001-0000-462-0160CCARD FEES -6,000.00 164.00 3,886.71 -3,722.71 -2,277.29 0.00 37.95 001-0000-462-0169MISCELLANEOUS RESTITUTION 0.00 0.00 3,855.70 -3,855.70 3,855.70 0.00 0.00 001-0000-463-0120POLICE WELLNESS PROGRAM 0.00 0.00 20,000.00 -20,000.00 20,000.00 0.00 0.00 OTHER REVENUE -41,200.00 363,015.35 404,439.52 -41,424.17 224.17 0.00 -0.54

TRANSFERS
001-0000-462-0110FROM LLMD & CFD

ASSESSMENTS
-330,968.00 0.00 0.00 0.00 -330,968.00 0.00 100.00
001-0000-471-0101FROM OTHER FUNDS -330,162.00 0.00 0.00 0.00 -330,162.00 0.00 100.00 001-0000-471-0103FROM LTF ART 8 -7,555.00 0.00 0.00 0.00 -7,555.00 0.00 100.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 2 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001-0000-471-0104FROM MEASURE C -10,677.00 0.00 0.00 0.00 -10,677.00 0.00 100.00 001-0000-471-0106FROM GAS TAX -26,879.00 0.00 0.00 0.00 -26,879.00 0.00 100.00 001-0000-471-0108FROM WATER -180,078.00 0.00 0.00 0.00 -180,078.00 0.00 100.00 001-0000-471-0112CALPERS UAL FUND BALANCE -111,346.00 0.00 0.00 0.00 -111,346.00 0.00 100.00 TRANSFERS -997,665.00 0.00 0.00 0.00 -997,665.00 0.00 100.00 0000 Department -6,993,910.00 1,080,444.01 4,721,886.00 -3,641,441.99 -3,352,468.01 0.00 47.93 Revenue -6,993,910.00 1,080,444.01 4,721,886.00 -3,641,441.99 -3,352,468.01 0.00 47.93 Expense
1000 MAYOR & COUNCIL

PERSONNEL SERVICES
001-1000-519-5101SALARIES 15,600.00 11,700.00 3,228.85 8,471.15 7,128.85 0.00 45.70 001-1000-519-5121FICA 1,193.00 895.23 356.61 538.62 654.38 0.00 54.85 PERSONNEL SERVICES 16,793.00 12,595.23 3,585.46 9,009.77 7,783.23 0.00 46.35

MATERIAL & SERVICES
001-1000-519-5261LIABILITY INSURANCE 550.00 0.00 0.00 0.00 550.00 0.00 100.00 001-1000-519-5262PROPERTY INSURANCE 192.00 0.00 0.00 0.00 192.00 0.00 100.00 001-1000-519-5264ERMA 135.00 0.00 0.00 0.00 135.00 0.00 100.00 001-1000-519-5265RISK MGTRMA ADMIN FEES 1.00 0.00 0.00 0.00 1.00 0.00 100.00 001-1000-519-5270PROFESSIONAL SERVICES 15,000.00 3,510.71 153.00 3,357.71 11,642.29 0.00 77.62 001-1000-519-5291CONFMEETINGSTRAVEL 12,000.00 15,719.65 55.50 15,664.15 -3,664.15 0.00 -30.53 001-1000-519-5292MEMBERSHIPSDUES 6,700.00 6,709.65 0.00 6,709.65 -9.65 0.00 -0.14 MATERIAL & SERVICES 34,578.00 25,940.01 208.50 25,731.51 8,846.49 0.00 25.58 1000 MAYOR & COUNCIL 51,371.00 38,535.24 3,793.96 34,741.28 16,629.72 0.00 32.37 1200 CITY ATTORNEY

MATERIAL & SERVICES
001-1200-519-5270PROFESSIONAL SERVICES 88,000.00 55,123.75 0.00 55,123.75 32,876.25 0.00 37.36 MATERIAL & SERVICES 88,000.00 55,123.75 0.00 55,123.75 32,876.25 0.00 37.36 1200 CITY ATTORNEY 88,000.00 55,123.75 0.00 55,123.75 32,876.25 0.00 37.36 1400 NON-DEPARTMENTAL

MATERIAL & SERVICES
001-1400-519-5202CITIZEN ENGAGEMENT 10,000.00 10,622.04 0.00 10,622.04 -622.04 0.00 -6.22 001-1400-519-5215CALPERS UAL ADMIN 111,346.00 0.00 0.00 0.00 111,346.00 0.00 100.00 001-1400-519-5216COMMUNICATIONS 8,500.00 23,963.68 11,976.00 11,987.68 -3,487.68 5,988.00 -111.48 001-1400-519-5218UTILITIES 15,500.00 12,935.22 0.00 12,935.22 2,564.78 0.00 16.55 001-1400-519-5231COUNCIL CHAMBER LEASE 31,200.00 23,400.00 0.00 23,400.00 7,800.00 0.00 25.00 001-1400-519-5232OTHER LEASES 7,428.00 5,627.55 0.00 5,627.55 1,800.45 0.00 24.24 001-1400-519-5233PROPERTY TAXES 6,500.00 4,830.62 0.00 4,830.62 1,669.38 0.00 25.68 001-1400-519-5270PROFESSIONAL SERVICES 60,000.00 48,071.68 629.88 47,441.80 12,558.20 0.00 20.93 001-1400-519-5280BUSINESS IMPROVEMENT 25,000.00 7,920.00 0.00 7,920.00 17,080.00 0.00 68.32 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 3 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect

DISTRICT
001-1400-519-5320EDUCATION ASSISTANCE

PROGRAM

0.00 4,802.00 0.00 4,802.00 -4,802.00 0.00 0.00
001-1400-519-5340MISCELLANEOUS 6,500.00 5,575.89 1,562.50 4,013.39 2,486.61 0.00 38.26 001-1400-519-5345FIRE TRANSITION FEES 145,225.00 0.00 0.00 0.00 145,225.00 0.00 100.00 001-1400-519-5401UTILITIES SERVICES 1,575.00 747.75 8.01 739.74 835.26 0.00 53.03 001-1400-519-5480RDA CHAMBER SERVICES 30,000.00 22,500.00 0.00 22,500.00 7,500.00 0.00 25.00 MATERIAL & SERVICES 458,774.00 170,996.43 14,176.39 156,820.04 301,953.96 5,988.00 64.51

INTERFUND TRANSFERS
001-1400-519-5516TRANSFER OUT AMB-(FIRE) 350,000.00 0.00 0.00 0.00 350,000.00 0.00 100.00 INTERFUND TRANSFERS 350,000.00 0.00 0.00 0.00 350,000.00 0.00 100.00

CAPITAL OUTLAY
001-1400-519-5701CAPITAL OUTLAY 25,000.00 5,571.75 0.00 5,571.75 19,428.25 0.00 77.71 001-1400-519-5708COMPUTER REPLACEMENTS 7,500.00 4,436.11 45.00 4,391.11 3,108.89 0.00 41.45 001-1400-519-5748UPDATE IT-NETWORK

SWITCHES
20,163.00 8,162.50 0.00 8,162.50 12,000.50 0.00 59.52
001-1400-519-5749CITY HALL CAMERASECURITY 6,500.00 1,629.81 0.00 1,629.81 4,870.19 0.00 74.93 001-1400-519-5778FACADEALLEY PROGRAM 100,000.00 20,642.86 0.00 20,642.86 79,357.14 0.00 79.36 001-1400-519-5779FUNDING REQUEST FOR

IMPROVMNTS
85,000.00 20,331.72 0.00 20,331.72 64,668.28 0.00 76.08 001-1400-519-5780MICRO-GRANT PROGRAM 30,000.00 0.00 0.00 0.00 30,000.00 0.00 100.00 001-1400-519-5781RESIDUAL PROPERTY TAX

PROGRAM
80,000.00 0.00 0.00 0.00 80,000.00 0.00 100.00
CAPITAL OUTLAY 354,163.00 60,774.75 45.00 60,729.75 293,433.25 0.00 82.85 1400 NON-DEPARTMENTAL 1,162,937.00 231,771.18 14,221.39 217,549.79 945,387.21 5,988.00 80.78 1600 CITY MANAGER

PERSONNEL SERVICES
001-1600-519-5101SALARIES 189,969.00 154,394.05 6,921.13 147,472.92 42,496.08 0.00 22.37 001-1600-519-5104PARTTIME 20,000.00 14,420.14 1,044.09 13,376.05 6,623.95 0.00 33.12 001-1600-519-5121FICA 16,063.00 9,510.17 713.31 8,796.86 7,266.14 0.00 45.24 001-1600-519-5123PERS 13,112.00 6,564.00 512.83 6,051.17 7,060.83 0.00 53.85 001-1600-519-5125MEDICAL 14,260.00 11,667.70 478.31 11,189.39 3,070.61 0.00 21.53 001-1600-519-5127WORKERS COMP 781.00 0.00 0.00 0.00 781.00 0.00 100.00 001-1600-519-5131EAP 30.00 0.00 0.00 0.00 30.00 0.00 100.00 001-1600-519-5133LIFE INSURANCE 366.00 25.50 1,117.01 -1,091.51 1,457.51 0.00 398.23 001-1600-519-5140AUTO ALLOWANCE 6,000.00 4,384.63 313.79 4,070.84 1,929.16 0.00 32.15 PERSONNEL SERVICES 260,581.00 200,966.19 11,100.47 189,865.72 70,715.28 0.00 27.14

MATERIAL & SERVICES
001-1600-519-5216COMMUNICATIONS 2,100.00 815.89 0.00 815.89 1,284.11 0.00 61.15 001-1600-519-5261LIABILITY INSURANCE 4,688.00 0.00 0.00 0.00 4,688.00 0.00 100.00 001-1600-519-5262PROPERTY INSURANCE 1,639.00 0.00 0.00 0.00 1,639.00 0.00 100.00 001-1600-519-5264ERMA 1,155.00 0.00 0.00 0.00 1,155.00 0.00 100.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 4 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001-1600-519-5265RISK MGTRMA ADMIN FEES 8.00 0.00 0.00 0.00 8.00 0.00 100.00 001-1600-519-5270PROFESSIONAL SERVICES 12,500.00 4,240.00 0.00 4,240.00 8,260.00 0.00 66.08 001-1600-519-5291CONFMEETINGSTRAVEL 4,500.00 4,292.65 0.00 4,292.65 207.35 0.00 4.61 001-1600-519-5292MEMBERSHIPSDUES 2,200.00 1,385.00 0.00 1,385.00 815.00 0.00 37.05 MATERIAL & SERVICES 28,790.00 10,733.54 0.00 10,733.54 18,056.46 0.00 62.72 1600 CITY MANAGER 289,371.00 211,699.73 11,100.47 200,599.26 88,771.74 0.00 30.68 1800 CITY CLERK

PERSONNEL SERVICES
001-1800-519-5101SALARIES 103,542.00 81,063.73 4,019.41 77,044.32 26,497.68 0.00 25.59 001-1800-519-5121FICA 7,921.00 6,238.73 436.30 5,802.43 2,118.57 0.00 26.75 001-1800-519-5123PERS 10,686.00 8,223.03 404.13 7,818.90 2,867.10 0.00 26.83 001-1800-519-5125MEDICAL 16,603.00 18,275.01 1,959.50 16,315.51 287.49 0.00 1.73 001-1800-519-5127WORKERS COMP 781.00 0.00 0.00 0.00 781.00 0.00 100.00 001-1800-519-5131EAP 20.00 0.00 0.00 0.00 20.00 0.00 100.00 001-1800-519-5133LIFE INSURANCE 36.00 25.50 97.47 -71.97 107.97 0.00 299.92 001-1800-519-5140AUTO ALLOWANCE 0.00 2,307.70 0.00 2,307.70 -2,307.70 0.00 0.00 PERSONNEL SERVICES 139,589.00 116,133.70 6,916.81 109,216.89 30,372.11 0.00 21.76

MATERIAL & SERVICES
001-1800-519-5201OFFICE SUPPLIESPOSTAGE 800.00 1,795.07 0.00 1,795.07 -995.07 0.00 -124.38 001-1800-519-5214PRINTING & RECORDING 6,000.00 3,982.64 0.00 3,982.64 2,017.36 0.00 33.62 001-1800-519-5216COMMUNICATIONS 960.00 920.45 0.00 920.45 39.55 0.00 4.12 001-1800-519-5261LIABILITY INSURANCE 3,186.00 0.00 0.00 0.00 3,186.00 0.00 100.00 001-1800-519-5262PROPERTY INSURANCE 1,114.00 0.00 0.00 0.00 1,114.00 0.00 100.00 001-1800-519-5263VEHICLE INSURANCE 307.00 0.00 0.00 0.00 307.00 0.00 100.00 001-1800-519-5264ERMA 785.00 0.00 0.00 0.00 785.00 0.00 100.00 001-1800-519-5265RISK MGTRMA ADMIN FEES 5.00 0.00 0.00 0.00 5.00 0.00 100.00 001-1800-519-5270PROFESSIONAL SERVICES 3,000.00 24.74 0.00 24.74 2,975.26 0.00 99.18 001-1800-519-5291CONFMEETINGSTRAVEL 5,000.00 1,640.15 0.00 1,640.15 3,359.85 0.00 67.20 001-1800-519-5292MEMBERSHIPSDUES 850.00 560.00 0.00 560.00 290.00 0.00 34.12 001-1800-519-5360ELECTION EXPENSE 8,000.00 0.00 0.00 0.00 8,000.00 0.00 100.00 MATERIAL & SERVICES 30,007.00 8,923.05 0.00 8,923.05 21,083.95 0.00 70.26 1800 CITY CLERK 169,596.00 125,056.75 6,916.81 118,139.94 51,456.06 0.00 30.34 2000 FINANCE

PERSONNEL SERVICES
001-2000-519-5101SALARIES 141,291.00 107,384.52 4,713.28 102,671.24 38,619.76 0.00 27.33 001-2000-519-5121FICA 10,809.00 8,138.80 520.89 7,617.91 3,191.09 0.00 29.52 001-2000-519-5123PERS 14,014.00 10,695.52 473.80 10,221.72 3,792.28 0.00 27.06 001-2000-519-5125MEDICAL 23,305.00 15,933.96 1,762.49 14,171.47 9,133.53 0.00 39.19 001-2000-519-5127WORKERS COMP 742.00 0.00 0.00 0.00 742.00 0.00 100.00 001-2000-519-5131EAP 23.00 0.00 0.00 0.00 23.00 0.00 100.00 001-2000-519-5133LIFE INSURANCE 46.00 30.38 284.26 -253.88 299.88 0.00 651.91 001-2000-519-5140AUTO ALLOWANCE 0.00 2,192.30 0.00 2,192.30 -2,192.30 0.00 0.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 5 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
PERSONNEL SERVICES 190,230.00 144,375.48 7,754.72 136,620.76 53,609.24 0.00 28.18

MATERIAL & SERVICES
001-2000-519-5201OFFICE SUPPLIESPOSTAGE 600.00 1,057.88 0.00 1,057.88 -457.88 0.00 -76.31 001-2000-519-5216COMMUNICATIONS 800.00 480.45 0.00 480.45 319.55 0.00 39.94 001-2000-519-5225OFFICE EQUIP MAINT 9,000.00 8,756.26 0.00 8,756.26 243.74 0.00 2.71 001-2000-519-5261LIABILITY INSURANCE 3,560.00 0.00 0.00 0.00 3,560.00 0.00 100.00 001-2000-519-5262PROPERTY INSURANCE 1,245.00 0.00 0.00 0.00 1,245.00 0.00 100.00 001-2000-519-5264ERMA 877.00 0.00 0.00 0.00 877.00 0.00 100.00 001-2000-519-5265RISK MGTRMA ADMIN FEES 6.00 0.00 0.00 0.00 6.00 0.00 100.00 001-2000-519-5270PROFESSIONAL SERVICES 12,000.00 6,065.70 0.00 6,065.70 5,934.30 0.00 49.45 001-2000-519-5291CONFMEETINGSTRAVEL 6,500.00 4,537.18 0.00 4,537.18 1,962.82 0.00 30.20 001-2000-519-5292MEMBERSHIPSDUES 750.00 125.00 0.00 125.00 625.00 0.00 83.33 001-2000-519-5294AUDIT 13,000.00 9,071.32 0.00 9,071.32 3,928.68 0.00 30.22 MATERIAL & SERVICES 48,338.00 30,093.79 0.00 30,093.79 18,244.21 0.00 37.74 2000 FINANCE 238,568.00 174,469.27 7,754.72 166,714.55 71,853.45 0.00 30.12 2200 ADMINISTRATIVE SERVICES

PERSONNEL SERVICES
001-2200-519-5101SALARIES 106,065.00 92,468.73 4,007.55 88,461.18 17,603.82 0.00 16.60 001-2200-519-5104PART-TIME 18,000.00 16,660.39 1,747.94 14,912.45 3,087.55 0.00 17.15 001-2200-519-5121FICA 9,491.00 8,307.57 375.88 7,931.69 1,559.31 0.00 16.43 001-2200-519-5123PERS 7,833.00 6,754.59 323.92 6,430.67 1,402.33 0.00 17.90 001-2200-519-5125MEDICAL 3,547.00 2,461.48 109.83 2,351.65 1,195.35 0.00 33.70 001-2200-519-5127WORKERS COMP 781.00 0.00 0.00 0.00 781.00 0.00 100.00 001-2200-519-5131EAP 15.00 0.00 0.00 0.00 15.00 0.00 100.00 001-2200-519-5133LIFE INSURANCE 36.00 25.50 2,404.80 -2,379.30 2,415.30 0.00 6,709.17 001-2200-519-5140AUTO ALLOWANCE 0.00 2,307.70 0.00 2,307.70 -2,307.70 0.00 0.00 PERSONNEL SERVICES 145,768.00 128,985.96 8,969.92 120,016.04 25,751.96 0.00 17.67

MATERIAL & SERVICES
001-2200-519-5201OFFICE SUPPLIESPOSTAGE 800.00 1,878.92 16.35 1,862.57 -1,062.57 0.00 -132.82 001-2200-519-5216COMMUNICATIONS 1,000.00 1,070.35 0.00 1,070.35 -70.35 0.00 -7.04 001-2200-519-5261LIABILITY INSURANCE 2,380.00 0.00 0.00 0.00 2,380.00 0.00 100.00 001-2200-519-5262PROPERTY INSURANCE 832.00 0.00 0.00 0.00 832.00 0.00 100.00 001-2200-519-5264ERMA 586.00 0.00 0.00 0.00 586.00 0.00 100.00 001-2200-519-5265RISK MGTRMA ADMIN FEES 4.00 0.00 0.00 0.00 4.00 0.00 100.00 001-2200-519-5270PROFESSIONAL SERVICES 11,000.00 2,533.78 0.00 2,533.78 8,466.22 0.00 76.97 001-2200-519-5291CONFMEETINGSTRAVEL 13,500.00 3,263.60 0.00 3,263.60 10,236.40 0.00 75.83 001-2200-519-5292MEMBERSHIPSDUES 800.00 835.76 0.00 835.76 -35.76 0.00 -4.47 MATERIAL & SERVICES 30,902.00 9,582.41 16.35 9,566.06 21,335.94 0.00 69.04 2200 ADMINISTRATIVE SERVICES 176,670.00 138,568.37 8,986.27 129,582.10 47,087.90 0.00 26.65 2600 PLANNING

PERSONNEL SERVICES
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 6 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001-2600-519-5101SALARIES 235,058.00 174,449.59 6,711.92 167,737.67 67,320.33 0.00 28.64 001-2600-519-5102OVERTIME 0.00 715.49 236.54 478.95 -478.95 0.00 0.00 001-2600-519-5104PART-TIME 12,146.00 17,260.03 1,494.40 15,765.63 -3,619.63 0.00 -29.80 001-2600-519-5121FICA 18,911.00 13,822.11 729.27 13,092.84 5,818.16 0.00 30.77 001-2600-519-5123PERS 16,652.00 12,030.51 588.76 11,441.75 5,210.25 0.00 31.29 001-2600-519-5125MEDICAL 19,735.00 19,380.88 1,379.81 18,001.07 1,733.93 0.00 8.79 001-2600-519-5127WORKERS COMP 4,785.00 0.00 6,535.89 -6,535.89 11,320.89 0.00 236.59 001-2600-519-5131EAP 54.00 0.00 0.00 0.00 54.00 0.00 100.00 001-2600-519-5133LIFE INSURANCE 108.00 62.16 671.68 -609.52 717.52 0.00 664.37 001-2600-519-5140AUTO ALLOWANCE 0.00 2,307.70 0.00 2,307.70 -2,307.70 0.00 0.00 PERSONNEL SERVICES 307,449.00 240,028.47 18,348.27 221,680.20 85,768.80 0.00 27.90

MATERIAL & SERVICES
001-2600-519-5201OFFICE SUPPLIESPOSTAGE 5,800.00 8,084.59 0.00 8,084.59 -2,284.59 0.00 -39.39 001-2600-519-5206LAFCO FEES 3,600.00 3,729.25 0.00 3,729.25 -129.25 0.00 -3.59 001-2600-519-5216COMMUNICATIONS 0.00 895.14 0.00 895.14 -895.14 0.00 0.00 001-2600-519-5224FUELS 1,200.00 1,303.44 0.00 1,303.44 -103.44 0.00 -8.62 001-2600-519-5261LIABILITY INSURANCE 8,471.00 0.00 0.00 0.00 8,471.00 0.00 100.00 001-2600-519-5262PROPERTY INSURANCE 2,961.00 0.00 0.00 0.00 2,961.00 0.00 100.00 001-2600-519-5263VEHICLE INSURANCE 1,022.00 0.00 0.00 0.00 1,022.00 0.00 100.00 001-2600-519-5264ERMA 2,086.00 0.00 0.00 0.00 2,086.00 0.00 100.00 001-2600-519-5265RISK MGTRMA ADMIN FEES 14.00 0.00 0.00 0.00 14.00 0.00 100.00 001-2600-519-5270PROFESSIONAL SERVICES 220,000.00 86,464.87 0.00 86,464.87 133,535.13 0.00 60.70 001-2600-519-5291CONFMEETINGSTRAVEL 3,000.00 2,708.13 0.00 2,708.13 291.87 0.00 9.73 001-2600-519-5292MEMBERSHIPSDUES 1,200.00 2,847.00 0.00 2,847.00 -1,647.00 0.00 -137.25 MATERIAL & SERVICES 249,354.00 106,032.42 0.00 106,032.42 143,321.58 0.00 57.48

CAPITAL OUTLAY
001-2600-519-5701CAPITAL OUTLAY 150,000.00 11,212.10 0.00 11,212.10 138,787.90 115,000.00 15.86 CAPITAL OUTLAY 150,000.00 11,212.10 0.00 11,212.10 138,787.90 115,000.00 15.86 2600 PLANNING 706,803.00 357,272.99 18,348.27 338,924.72 367,878.28 115,000.00 35.78 2800 COMMUNITY SERVICES

PERSONNEL SERVICES
001-2800-529-5101SALARIES 62,135.00 59,088.70 3,020.12 56,068.58 6,066.42 0.00 9.76 001-2800-529-5105AFTER SCHOOL PARTTIME 84,000.00 61,127.68 4,502.06 56,625.62 27,374.38 0.00 32.59 001-2800-529-5106SUMMER PROGRAM PARTTIME 32,000.00 25,590.53 7,517.51 18,073.02 13,926.98 0.00 43.52 001-2800-529-5121FICA 13,627.00 10,982.76 968.67 10,014.09 3,612.91 0.00 26.51 001-2800-529-5123PERS 4,642.00 4,360.69 236.71 4,123.98 518.02 0.00 11.16 001-2800-529-5125MEDICAL 8,219.00 9,359.37 206.40 9,152.97 -933.97 0.00 -11.36 001-2800-529-5127WORKERS COMP 9,888.00 0.00 0.00 0.00 9,888.00 0.00 100.00 001-2800-529-5131EAP 29.00 0.00 0.00 0.00 29.00 0.00 100.00 001-2800-529-5133LIFE INSURANCE 27.00 18.75 14,912.32 -14,893.57 14,920.57 0.00 55,261.37 PERSONNEL SERVICES 214,567.00 170,528.48 31,363.79 139,164.69 75,402.31 0.00 35.14

MATERIAL & SERVICES
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 7 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001-2800-529-5201OFFICE SUPPLIESPOSTAGE 400.00 23.88 0.00 23.88 376.12 0.00 94.03 001-2800-529-5211AFTER SCHL PROG SUPPLIES 13,000.00 7,940.59 119.85 7,820.74 5,179.26 0.00 39.84 001-2800-529-5214PRINTING & ADVERTISING 0.00 61.77 0.00 61.77 -61.77 0.00 0.00 001-2800-529-5216COMMUNICATIONS 1,400.00 1,915.26 0.00 1,915.26 -515.26 0.00 -36.80 001-2800-529-5224FUELS 750.00 368.94 0.00 368.94 381.06 0.00 50.81 001-2800-529-5261LIABILITY INSURANCE 2,756.00 0.00 0.00 0.00 2,756.00 0.00 100.00 001-2800-529-5262PROPERYTY INSURANCE 862.00 0.00 0.00 0.00 862.00 0.00 100.00 001-2800-529-5263VEHICLE INSURANCE 742.00 0.00 0.00 0.00 742.00 0.00 100.00 001-2800-529-5264ERMA 837.00 0.00 0.00 0.00 837.00 0.00 100.00 001-2800-529-5265RISK MGTRMA ADMIN FEES 40.00 0.00 0.00 0.00 40.00 0.00 100.00 001-2800-529-5266UNEMPLOYMENT INS

LIABILITY
3,000.00 0.00 0.00 0.00 3,000.00 0.00 100.00
001-2800-529-5270PROFESSIONAL SERVICES 11,500.00 12,308.45 0.00 12,308.45 -808.45 0.00 -7.03 001-2800-529-5291CONFMEETINGSTRAVEL 3,000.00 0.00 0.00 0.00 3,000.00 0.00 100.00 001-2800-529-5292MEMBERSHIPSDUES 700.00 515.00 0.00 515.00 185.00 0.00 26.43 001-2800-529-5371ANIMAL CONTROL COSTS 32,000.00 14,296.75 0.00 14,296.75 17,703.25 0.00 55.32 001-2800-529-5406BAND CONCERTS 12,000.00 0.00 0.00 0.00 12,000.00 0.00 100.00 MATERIAL & SERVICES 82,987.00 37,430.64 119.85 37,310.79 45,676.21 0.00 55.04

INTERFUND TRANSFERS
001-2800-529-5517TRANSFER TO SENIOR CENTER 65,000.00 0.00 0.00 0.00 65,000.00 0.00 100.00 001-2800-529-5518TRANSFER OUT TO POOL 120,000.00 0.00 0.00 0.00 120,000.00 0.00 100.00 INTERFUND TRANSFERS 185,000.00 0.00 0.00 0.00 185,000.00 0.00 100.00

CAPITAL OUTLAY
001-2800-529-5701CAPITAL OUTLAY 23,000.00 14,795.44 0.00 14,795.44 8,204.56 0.00 35.67 001-2800-529-5713PARK IMPROVEMENTS 8,000.00 913.82 0.00 913.82 7,086.18 0.00 88.58 CAPITAL OUTLAY 31,000.00 15,709.26 0.00 15,709.26 15,290.74 0.00 49.32 2800 COMMUNITY SERVICES 513,554.00 223,668.38 31,483.64 192,184.74 321,369.26 0.00 62.58 3400 POLICE

PERSONNEL SERVICES
001-3400-539-5101SALARIESFT 1,417,845.00 1,037,977.33 50,826.46 987,150.87 430,694.13 0.00 30.38 001-3400-539-5102OVERTIMEFT 100,500.00 88,143.30 4,018.23 84,125.07 16,374.93 0.00 16.29 001-3400-539-5121FICA 116,153.00 85,344.17 6,061.68 79,282.49 36,870.51 0.00 31.74 001-3400-539-5122PERS UAL 157,891.00 0.00 0.00 0.00 157,891.00 0.00 100.00 001-3400-539-5123PERS 200,314.00 131,537.97 16,955.00 114,582.97 85,731.03 0.00 42.80 001-3400-539-5125MEDICAL 172,943.00 145,083.15 13,079.77 132,003.38 40,939.62 0.00 23.67 001-3400-539-5127WORKERS COMP 103,903.00 0.00 0.00 0.00 103,903.00 0.00 100.00 001-3400-539-5129UNIFORM ALLOWANCE 16,000.00 13,550.00 0.00 13,550.00 2,450.00 0.00 15.31 001-3400-539-5130RESERVE UNIFORM ALLOW 1,050.00 448.61 448.61 0.00 1,050.00 0.00 100.00 001-3400-539-5131EAP 280.00 0.00 0.00 0.00 280.00 0.00 100.00 001-3400-539-5133LIFE INSURANCE 612.00 420.13 411.77 8.36 603.64 0.00 98.63 PERSONNEL SERVICES 2,287,491.00 1,502,504.66 91,801.52 1,410,703.14 876,787.86 0.00 38.33

MATERIAL & SERVICES
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 8 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
001-3400-539-5201OFFICE SUPPLIESPOSTAGE 9,350.00 3,920.85 1,170.19 2,750.66 6,599.34 0.00 70.58 001-3400-539-5208SAFETY EQUIPMENT 14,000.00 12,675.57 2,084.74 10,590.83 3,409.17 0.00 24.35 001-3400-539-5209SCREENING PERSONNEL 10,000.00 5,834.00 0.00 5,834.00 4,166.00 0.00 41.66 001-3400-539-5210DEPT TOOLS & SUPPLIES 9,350.00 4,207.94 207.05 4,000.89 5,349.11 0.00 57.21 001-3400-539-5216COMMUNICATIONS 39,000.00 22,144.24 0.00 22,144.24 16,855.76 0.00 43.22 001-3400-539-5218UTILITIES 30,000.00 42,101.61 0.00 42,101.61 -12,101.61 0.00 -40.34 001-3400-539-5222VEHICLE MAINTENANCE 7,500.00 1,078.00 0.00 1,078.00 6,422.00 0.00 85.63 001-3400-539-5224FUELS 60,000.00 29,353.38 1,155.58 28,197.80 31,802.20 0.00 53.00 001-3400-539-5225OFFICE EQUIP MAINT 17,500.00 8,930.62 0.00 8,930.62 8,569.38 0.00 48.97 001-3400-539-5226EQUIPMENT MAINTENANCE 3,000.00 2,159.91 0.00 2,159.91 840.09 0.00 28.00 001-3400-539-5227RADIO & COMM MAINT 2,200.00 1,080.00 270.00 810.00 1,390.00 0.00 63.18 001-3400-539-5229DISPATCH CONTRACT 221,728.00 137,468.48 0.00 137,468.48 84,259.52 0.00 38.00 001-3400-539-5261LIABILITY INSURANCE 44,005.00 0.00 0.00 0.00 44,005.00 0.00 100.00 001-3400-539-5262PROPERTY INSURANCE 15,383.00 0.00 0.00 0.00 15,383.00 0.00 100.00 001-3400-539-5263VEHICLE INSURANCE 26,575.00 0.00 0.00 0.00 26,575.00 0.00 100.00 001-3400-539-5264ERMA 10,838.00 0.00 0.00 0.00 10,838.00 0.00 100.00 001-3400-539-5265RISK MGTRMA ADMIN FEES 72.00 0.00 0.00 0.00 72.00 0.00 100.00 001-3400-539-5270PROFESSIONAL SERVICES 56,000.00 36,689.87 1,075.16 35,614.71 20,385.29 0.00 36.40 001-3400-539-5284PROPERTY & EVIDENCE

EXPENSE
2,500.00 955.85 0.00 955.85 1,544.15 0.00 61.77
001-3400-539-5291CONFMEETINGSTRAVEL 5,000.00 3,498.10 75.00 3,423.10 1,576.90 0.00 31.54 001-3400-539-5292MEMBERSHIPSDUES 2,500.00 1,815.00 50.00 1,765.00 735.00 0.00 29.40 001-3400-539-5296TRAINING & EDUCATION 9,600.00 5,689.48 2,751.21 2,938.27 6,661.73 0.00 69.39 001-3400-539-5297POST TRAINING 15,000.00 24,682.12 2,949.87 21,732.25 -6,732.25 0.00 -44.88 001-3400-539-5298JAIL BOOKING FEES 500.00 0.00 0.00 0.00 500.00 0.00 100.00 001-3400-539-5325CRIME PREVENTION 3,000.00 0.00 0.00 0.00 3,000.00 0.00 100.00 MATERIAL & SERVICES 614,601.00 344,285.02 11,788.80 332,496.22 282,104.78 0.00 45.90

CAPITAL OUTLAY
001-3400-539-5701CAPITAL OUTLAY 35,000.00 40,172.66 5,655.08 34,517.58 482.42 5,655.08 -14.78 001-3400-539-5715POLICE PATROL CARS 70,000.00 0.00 0.00 0.00 70,000.00 0.00 100.00 001-3400-539-5753COMPUTERMONITOR

REPLACEMENT
5,000.00 0.00 0.00 0.00 5,000.00 0.00 100.00
CAPITAL OUTLAY 110,000.00 40,172.66 5,655.08 34,517.58 75,482.42 5,655.08 63.48 3400 POLICE 3,012,092.00 1,886,962.34 109,245.40 1,777,716.94 1,234,375.06 5,655.08 40.79 3800 PUBLIC WORKS

PERSONNEL SERVICES
001-3800-549-5101SALARIES 37,786.00 31,809.49 1,385.84 30,423.65 7,362.35 0.00 19.48 001-3800-549-5121FICA 2,891.00 2,386.32 141.05 2,245.27 645.73 0.00 22.34 001-3800-549-5123PERS 3,900.00 3,156.82 181.77 2,975.05 924.95 0.00 23.72 001-3800-549-5125MEDICAL 4,968.00 4,866.54 145.39 4,721.15 246.85 0.00 4.97 001-3800-549-5127WORKERS COMP 266.00 0.00 0.00 0.00 266.00 0.00 100.00 001-3800-549-5131EAP 6.00 0.00 0.00 0.00 6.00 0.00 100.00 PERSONNEL SERVICES 49,817.00 42,219.17 1,854.05 40,365.12 9,451.88 0.00 18.97 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 9 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect

MATERIAL & SERVICES
001-3800-549-5133LIFE INSURANCE 12.00 8.65 989.57 -980.92 992.92 0.00 8,274.33 001-3800-549-5201OFFICE SUPPLIESPOSTAGE 1,200.00 540.91 0.00 540.91 659.09 0.00 54.92 001-3800-549-5216COMMUNICATIONS 6,200.00 6,089.33 0.00 6,089.33 110.67 0.00 1.79 001-3800-549-5218UTILITIES 2,800.00 2,789.98 0.00 2,789.98 10.02 0.00 0.36 001-3800-549-5225OFFICE EQUIP MAINT 1,000.00 838.11 0.00 838.11 161.89 0.00 16.19 001-3800-549-5261LIABILITY INSURANCE 1,007.00 0.00 0.00 0.00 1,007.00 0.00 100.00 001-3800-549-5262PROPERTY INSURANCE 352.00 0.00 0.00 0.00 352.00 0.00 100.00 001-3800-549-5263VEHICLE INSURANCE 1,022.00 0.00 0.00 0.00 1,022.00 0.00 100.00 001-3800-549-5264ERMA 248.00 0.00 0.00 0.00 248.00 0.00 100.00 001-3800-549-5265RISK MGTRMA ADMIN FEES 2.00 0.00 0.00 0.00 2.00 0.00 100.00 001-3800-549-5291CONFMEETINGSTRAVEL 1,500.00 0.00 0.00 0.00 1,500.00 0.00 100.00 MATERIAL & SERVICES 15,343.00 10,266.98 989.57 9,277.41 6,065.59 0.00 39.53 3800 PUBLIC WORKS 65,160.00 52,486.15 2,843.62 49,642.53 15,517.47 0.00 23.81 4200 LANDSCAPE MAINTENANCE

PERSONNEL SERVICES
001-4200-549-5101SALARIES 91,804.00 72,596.41 3,465.88 69,130.53 22,673.47 0.00 24.70 001-4200-549-5102OVERTIME 3,500.00 4,347.74 0.00 4,347.74 -847.74 0.00 -24.22 001-4200-549-5121FICA 7,291.00 5,709.02 328.17 5,380.85 1,910.15 0.00 26.20 001-4200-549-5123PERS 8,257.00 6,086.64 404.93 5,681.71 2,575.29 0.00 31.19 001-4200-549-5125MEDICAL 23,546.00 13,769.14 864.00 12,905.14 10,640.86 0.00 45.19 001-4200-549-5127WORKERS COMP 11,123.00 0.00 0.00 0.00 11,123.00 0.00 100.00 001-4200-549-5131EAP 20.00 0.00 0.00 0.00 20.00 0.00 100.00 001-4200-549-5133LIFE INSURANCE 57.00 43.30 3.28 40.02 16.98 0.00 29.79 PERSONNEL SERVICES 145,598.00 102,552.25 5,066.26 97,485.99 48,112.01 0.00 33.04

MATERIAL & SERVICES
001-4200-549-5210DEPT TOOLS & SUPPLIES 15,000.00 3,929.02 0.00 3,929.02 11,070.98 0.00 73.81 001-4200-549-5218UTILITIES 13,000.00 7,058.50 454.32 6,604.18 6,395.82 0.00 49.20 001-4200-549-5224FUELS 5,600.00 4,041.19 0.00 4,041.19 1,558.81 0.00 27.84 001-4200-549-5261LIABILITY INSURANCE 3,204.00 0.00 0.00 0.00 3,204.00 0.00 100.00 001-4200-549-5262PROPERTY INSURANCE 1,120.00 0.00 0.00 0.00 1,120.00 0.00 100.00 001-4200-549-5263VEHICLE INSURANCE 2,044.00 0.00 0.00 0.00 2,044.00 0.00 100.00 001-4200-549-5264ERMA 789.00 0.00 0.00 0.00 789.00 0.00 100.00 001-4200-549-5265RISK MGTRMA ADMIN FEES 5.00 0.00 0.00 0.00 5.00 0.00 100.00 001-4200-549-5270PROFESSIONAL SERVICES 15,000.00 14,193.96 0.00 14,193.96 806.04 0.00 5.37 MATERIAL & SERVICES 55,762.00 29,222.67 454.32 28,768.35 26,993.65 0.00 48.41

CAPITAL OUTLAY
001-4200-549-5701CAPITAL OUTLAY 17,000.00 25,434.50 7,621.76 17,812.74 -812.74 0.00 -4.78 CAPITAL OUTLAY 17,000.00 25,434.50 7,621.76 17,812.74 -812.74 0.00 -4.78 4200 LANDSCAPE MAINTENANCE 218,360.00 157,209.42 13,142.34 144,067.08 74,292.92 0.00 34.02 4600 FACILITY MAINTENANCE
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 10 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect

MATERIAL & SERVICES
001-4600-549-5210DEPT TOOLS & SUPPLIES 15,000.00 6,241.17 0.00 6,241.17 8,758.83 0.00 58.39 001-4600-549-5220JANITORIAL 45,000.00 38,209.21 0.00 38,209.21 6,790.79 0.00 15.09 001-4600-549-5221REPAIRS & MAINTENANCE 16,500.00 19,367.87 0.00 19,367.87 -2,867.87 0.00 -17.38 MATERIAL & SERVICES 76,500.00 63,818.25 0.00 63,818.25 12,681.75 0.00 16.58

CAPITAL OUTLAY
001-4600-549-5701CAPITAL OUTLAY 24,000.00 47,222.26 24,746.00 22,476.26 1,523.74 19,239.00 -73.81 CAPITAL OUTLAY 24,000.00 47,222.26 24,746.00 22,476.26 1,523.74 19,239.00 -73.81 4600 FACILITY MAINTENANCE 100,500.00 111,040.51 24,746.00 86,294.51 14,205.49 19,239.00 -5.01 4800 VEHICLE MAINTENANCE

PERSONNEL SERVICES
001-4800-549-5101SALARIES 44,376.00 38,177.20 2,901.61 35,275.59 9,100.41 0.00 20.51 001-4800-549-5121FICA 3,395.00 2,824.77 212.33 2,612.44 782.56 0.00 23.05 001-4800-549-5123PERS 4,580.00 3,502.65 299.93 3,202.72 1,377.28 0.00 30.07 001-4800-549-5125MEDICAL 9,307.00 11,879.41 472.99 11,406.42 -2,099.42 0.00 -22.56 001-4800-549-5127WORKERS COMP 4,384.00 0.00 0.00 0.00 4,384.00 0.00 100.00 001-4800-549-5131EAP 10.00 0.00 0.00 0.00 10.00 0.00 100.00 001-4800-549-5133LIFE INSURANCE 24.00 17.67 1.80 15.87 8.13 0.00 33.88 PERSONNEL SERVICES 66,076.00 56,401.70 3,888.66 52,513.04 13,562.96 0.00 20.53

MATERIAL & SERVICES
001-4800-549-5210DEPT TOOLS & SUPPLIES 13,500.00 3,324.09 0.00 3,324.09 10,175.91 0.00 75.38 001-4800-549-5221REPAIRS & MAINTENANCE 0.00 318.79 0.00 318.79 -318.79 0.00 0.00 001-4800-549-5222VEHICLE MAINTENANCE 44,000.00 32,794.68 0.00 32,794.68 11,205.32 0.00 25.47 001-4800-549-5224FUELS 2,000.00 1,841.69 0.00 1,841.69 158.31 0.00 7.92 001-4800-549-5261LIABILITY INSURANCE 2,406.00 0.00 0.00 0.00 2,406.00 0.00 100.00 001-4800-549-5262PROPERTY INSURANCE 841.00 0.00 0.00 0.00 841.00 0.00 100.00 001-4800-549-5263VEHICLE MAINTENANCE 1,022.00 0.00 0.00 0.00 1,022.00 0.00 100.00 001-4800-549-5264ERMA 593.00 0.00 0.00 0.00 593.00 0.00 100.00 001-4800-549-5265RISK MGTRAM ADMIN FEES 4.00 0.00 0.00 0.00 4.00 0.00 100.00 MATERIAL & SERVICES 64,366.00 38,279.25 0.00 38,279.25 26,086.75 0.00 40.53

CAPITAL OUTLAY
001-4800-549-5701CAPITAL OUTLAY 15,000.00 4,014.12 0.00 4,014.12 10,985.88 0.00 73.24 CAPITAL OUTLAY 15,000.00 4,014.12 0.00 4,014.12 10,985.88 0.00 73.24 4800 VEHICLE MAINTENANCE 145,442.00 98,695.07 3,888.66 94,806.41 50,635.59 0.00 34.81 Expense 6,938,424.00 3,862,559.15 256,471.55 3,606,087.60 3,332,336.40 145,882.08 45.92 001 GENERAL FUND -55,486.00 4,943,003.16 4,978,357.55 -35,354.39 -20,131.61 145,882.08 299.20 021 POOL
Revenue
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 11 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
0000 Department

CHARGES AND SERVICES
021-0000-433-0201PUBLIC SWIMMING -7,000.00 267.00 5,804.00 -5,537.00 -1,463.00 0.00 20.90 021-0000-433-0202RED CROSS LESSONS -6,500.00 0.00 2,114.50 -2,114.50 -4,385.50 0.00 67.47 021-0000-433-0203LAP SWIMMING -4,000.00 17.50 1,142.50 -1,125.00 -2,875.00 0.00 71.88 021-0000-433-0204GROUP RENTALS -15,000.00 0.00 4,160.00 -4,160.00 -10,840.00 0.00 72.27 021-0000-433-0206CONCESSION STAND SALES -6,000.00 116.50 3,719.25 -3,602.75 -2,397.25 0.00 39.95 021-0000-433-0207AQUA AEROBICS -6,000.00 89.00 1,895.00 -1,806.00 -4,194.00 0.00 69.90 CHARGES AND SERVICES -44,500.00 490.00 18,835.25 -18,345.25 -26,154.75 0.00 58.77

OTHER REVENUE
021-0000-462-0120CARES ACT COVID 19 -53,000.00 0.00 0.00 0.00 -53,000.00 0.00 100.00 021-0000-463-0201POOL REIMB -61,000.00 0.00 39,677.50 -39,677.50 -21,322.50 0.00 34.95 OTHER REVENUE -114,000.00 0.00 39,677.50 -39,677.50 -74,322.50 0.00 65.20

TRANSFERS
021-0000-471-0110FROM GENERAL FUND -120,000.00 0.00 0.00 0.00 -120,000.00 0.00 100.00 TRANSFERS -120,000.00 0.00 0.00 0.00 -120,000.00 0.00 100.00 0000 Department -278,500.00 490.00 58,512.75 -58,022.75 -220,477.25 0.00 79.17 Revenue -278,500.00 490.00 58,512.75 -58,022.75 -220,477.25 0.00 79.17 Expense
9100 OPERATING

PERSONNEL SERVICES
021-9100-529-5108LIFEGUARDS 72,000.00 67,945.67 21,165.32 46,780.35 25,219.65 0.00 35.03 021-9100-529-5111AQUA AEROBICS 6,500.00 333.00 262.29 70.71 6,429.29 0.00 98.91 021-9100-529-5121FICA 6,005.00 5,223.50 1,639.24 3,584.26 2,420.74 0.00 40.31 021-9100-529-5127WORKERS COMP 6,592.00 0.00 0.00 0.00 6,592.00 0.00 100.00 021-9100-529-5131EAP 20.00 0.00 0.00 0.00 20.00 0.00 100.00 PERSONNEL SERVICES 91,117.00 73,502.17 23,066.85 50,435.32 40,681.68 0.00 44.65

MATERIAL & SERVICES
021-9100-529-5201OFFICE SUPPLIESPOSTAGE 300.00 105.00 0.00 105.00 195.00 0.00 65.00 021-9100-529-5210DEPT TOOLS & SUPPLIES 35,000.00 19,778.82 0.00 19,778.82 15,221.18 0.00 43.49 021-9100-529-5213CONCESSION STAND SUPPLIES 3,500.00 3,775.14 0.00 3,775.14 -275.14 0.00 -7.86 021-9100-529-5216COMMUNICATIONS 1,050.00 675.00 0.00 675.00 375.00 0.00 35.71 021-9100-529-5218UTILITIES 40,000.00 29,839.47 0.00 29,839.47 10,160.53 0.00 25.40 021-9100-529-5226EQUIPMENT MAINTENANCE 7,000.00 1,519.35 0.00 1,519.35 5,480.65 0.00 78.30 021-9100-529-5261LIABILITY INSURANCE 3,178.00 0.00 0.00 0.00 3,178.00 0.00 100.00 021-9100-529-5262PROPERTY INSURANCE 1,111.00 0.00 0.00 0.00 1,111.00 0.00 100.00 021-9100-529-5264ERMA 783.00 0.00 0.00 0.00 783.00 0.00 100.00 021-9100-529-5265RISK MGTRMA ADMIN FEES 5.00 0.00 0.00 0.00 5.00 0.00 100.00 021-9100-529-5270PROFESSIONAL SERVICES 40,000.00 38,517.47 2,600.00 35,917.47 4,082.53 2,600.00 3.71 MATERIAL & SERVICES 131,927.00 94,210.25 2,600.00 91,610.25 40,316.75 2,600.00 28.59 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 12 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect

CAPITAL OUTLAY
021-9100-529-5701CAPITAL OUTLAY 55,000.00 50,625.40 0.00 50,625.40 4,374.60 0.00 7.95 CAPITAL OUTLAY 55,000.00 50,625.40 0.00 50,625.40 4,374.60 0.00 7.95 9100 OPERATING 278,044.00 218,337.82 25,666.85 192,670.97 85,373.03 2,600.00 29.77 Expense 278,044.00 218,337.82 25,666.85 192,670.97 85,373.03 2,600.00 29.77 021 POOL -456.00 218,827.82 84,179.60 134,648.22 -135,104.22 2,600.00 30,198.29 022 SENIOR CENTER
Revenue
0000 Department

INTERGOVERNMENTAL
022-0000-422-0404SENIOR NUTRITION -24,000.00 0.00 6,000.00 -6,000.00 -18,000.00 0.00 75.00 INTERGOVERNMENTAL -24,000.00 0.00 6,000.00 -6,000.00 -18,000.00 0.00 75.00

CHARGES AND SERVICES
022-0000-461-0101LUNCH CONTRIBUTIONS -10,000.00 0.00 4,011.41 -4,011.41 -5,988.59 0.00 59.89 CHARGES AND SERVICES -10,000.00 0.00 4,011.41 -4,011.41 -5,988.59 0.00 59.89

OTHER REVENUE
022-0000-462-0110SJVAP Public Benefit Grant 0.00 0.00 1,785.34 -1,785.34 1,785.34 0.00 0.00 022-0000-462-0120CARES ACT COVID 19 -16,000.00 0.00 28,056.03 -28,056.03 12,056.03 0.00 -75.35 OTHER REVENUE -16,000.00 0.00 29,841.37 -29,841.37 13,841.37 0.00 -86.51

TRANSFERS
022-0000-471-0110FROM GENERAL FUND -65,000.00 0.00 0.00 0.00 -65,000.00 0.00 100.00 TRANSFERS -65,000.00 0.00 0.00 0.00 -65,000.00 0.00 100.00 0000 Department -115,000.00 0.00 39,852.78 -39,852.78 -75,147.22 0.00 65.35 Revenue -115,000.00 0.00 39,852.78 -39,852.78 -75,147.22 0.00 65.35 Expense
7100 SENIOR CENTER NUTRITION

PERSONNEL SERVICES
022-7100-529-5104PARTTIME 55,000.00 42,395.50 2,996.00 39,399.50 15,600.50 0.00 28.36 022-7100-529-5121FICA 4,208.00 3,147.88 229.18 2,918.70 1,289.30 0.00 30.64 022-7100-529-5123PERS 1,650.00 1,332.52 92.38 1,240.14 409.86 0.00 24.84 022-7100-529-5127WORKERS COMP 3,076.00 0.00 0.00 0.00 3,076.00 0.00 100.00 022-7100-529-5131EAP 12.00 0.00 0.00 0.00 12.00 0.00 100.00 PERSONNEL SERVICES 63,946.00 46,875.90 3,317.56 43,558.34 20,387.66 0.00 31.88

MATERIAL & SERVICES
022-7100-529-5210DEPT TOOLS & SUPPLIES 1,250.00 4,799.81 1,785.34 3,014.47 -1,764.47 0.00 -141.16 022-7100-529-5261LIABILITY INSURANCE 1,891.00 0.00 0.00 0.00 1,891.00 0.00 100.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 13 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
022-7100-529-5262PROPERTY INSURANCE 661.00 0.00 0.00 0.00 661.00 0.00 100.00 022-7100-529-5264ERMA 466.00 0.00 0.00 0.00 466.00 0.00 100.00 022-7100-529-5265RISK MGTRMA ADMIN FEES 3.00 0.00 0.00 0.00 3.00 0.00 100.00 022-7100-529-5341COVID-19 0.00 10,810.18 90.00 10,720.18 -10,720.18 0.00 0.00 MATERIAL & SERVICES 4,271.00 15,609.99 1,875.34 13,734.65 -9,463.65 0.00 -221.58 7100 SENIOR CENTER NUTRITION 68,217.00 62,485.89 5,192.90 57,292.99 10,924.01 0.00 16.01 7200 SENIOR CENTER OUTREACH

PERSONNEL SERVICES
022-7200-529-5101SALARIES 20,712.00 19,696.36 1,004.13 18,692.23 2,019.77 0.00 9.75 022-7200-529-5121FICA 1,584.00 1,465.66 73.80 1,391.86 192.14 0.00 12.13 022-7200-529-5122PERS UAL 2,306.00 0.00 0.00 0.00 2,306.00 0.00 100.00 022-7200-529-5123PERS 1,547.00 1,453.60 75.95 1,377.65 169.35 0.00 10.95 022-7200-529-5125MEDICAL 2,740.00 3,081.31 88.32 2,992.99 -252.99 0.00 -9.23 022-7200-529-5127WORKERS COMP 1,099.00 0.00 0.00 0.00 1,099.00 0.00 100.00 022-7200-529-5131EAP 4.00 0.00 0.00 0.00 4.00 0.00 100.00 022-7200-529-5133LIFE INSURANCE 9.00 6.75 0.52 6.23 2.77 0.00 30.78 PERSONNEL SERVICES 30,001.00 25,703.68 1,242.72 24,460.96 5,540.04 0.00 18.47

MATERIAL & SERVICES
022-7200-529-5210DEPT TOOLS & SUPPLIES 4,200.00 5,688.89 0.00 5,688.89 -1,488.89 0.00 -35.45 022-7200-529-5216COMMUNICATIONS 4,000.00 5,938.63 0.00 5,938.63 -1,938.63 0.00 -48.47 022-7200-529-5218UTILITIES 5,500.00 9,378.57 0.00 9,378.57 -3,878.57 0.00 -70.52 022-7200-529-5261LIABILITY INSURANCE 668.00 0.00 0.00 0.00 668.00 0.00 100.00 022-7200-529-5262PROPERTY INSURANCE 234.00 0.00 0.00 0.00 234.00 0.00 100.00 022-7200-529-5264ERMA 165.00 0.00 0.00 0.00 165.00 0.00 100.00 022-7200-529-5265RISK MGTRMA ADMIN FEES 1.00 0.00 0.00 0.00 1.00 0.00 100.00 022-7200-529-5270PROFESSIONAL SERVICES 2,000.00 1,842.99 0.00 1,842.99 157.01 0.00 7.85 MATERIAL & SERVICES 16,768.00 22,849.08 0.00 22,849.08 -6,081.08 0.00 -36.27

CAPITAL OUTLAY
022-7200-529-5701Senior Center Kitchen Remodel 0.00 240.00 0.00 240.00 -240.00 0.00 0.00 CAPITAL OUTLAY 0.00 240.00 0.00 240.00 -240.00 0.00 0.00 7200 SENIOR CENTER OUTREACH 46,769.00 48,792.76 1,242.72 47,550.04 -781.04 0.00 -1.67 Expense 114,986.00 111,278.65 6,435.62 104,843.03 10,142.97 0.00 8.82 022 SENIOR CENTER -14.00 111,278.65 46,288.40 64,990.25 -65,004.25 0.00 464,316.07 031 PARK IMPROVEMENTS
Revenue
0000 Department

OTHER REVENUE
031-0000-451-0101PROP 68 GRANT-ATHWAL PARK
REST
-185,000.00 0.00 0.00 0.00 -185,000.00 0.00 100.00
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 14 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
OTHER REVENUE -185,000.00 0.00 0.00 0.00 -185,000.00 0.00 100.00 0000 Department -185,000.00 0.00 0.00 0.00 -185,000.00 0.00 100.00 Revenue -185,000.00 0.00 0.00 0.00 -185,000.00 0.00 100.00 Expense
9100 OPERATING

CAPITAL OUTLAY
031-9100-549-5744PROP 68 GRANT-ATHWAL
IMPROV
185,000.00 9,456.00 0.00 9,456.00 175,544.00 105,705.00 37.75 CAPITAL OUTLAY 185,000.00 9,456.00 0.00 9,456.00 175,544.00 105,705.00 37.75 9100 OPERATING 185,000.00 9,456.00 0.00 9,456.00 175,544.00 105,705.00 37.75 Expense 185,000.00 9,456.00 0.00 9,456.00 175,544.00 105,705.00 37.75 031 PARK IMPROVEMENTS 0.00 9,456.00 0.00 9,456.00 -9,456.00 105,705.00 0.00 032 TRANSIENT ORIENTED

DEVELOPMENT
Revenue
0000 Department

OTHER REVENUE
032-0000-421-0106TRANSIENT ORIENTED

DEVELOPMENT
-445,000.00 0.00 0.00 0.00 -445,000.00 0.00 100.00
OTHER REVENUE -445,000.00 0.00 0.00 0.00 -445,000.00 0.00 100.00 0000 Department -445,000.00 0.00 0.00 0.00 -445,000.00 0.00 100.00 Revenue -445,000.00 0.00 0.00 0.00 -445,000.00 0.00 100.00 Expense
9100 OPERATING

MATERIAL & SERVICES
032-9100-549-5270PROFESSIONAL SERVICES 445,000.00 0.00 0.00 0.00 445,000.00 0.00 100.00 MATERIAL & SERVICES 445,000.00 0.00 0.00 0.00 445,000.00 0.00 100.00 9100 OPERATING 445,000.00 0.00 0.00 0.00 445,000.00 0.00 100.00 Expense 445,000.00 0.00 0.00 0.00 445,000.00 0.00 100.00 032 TRANSIENT ORIENTED

DEVELOPMENT

0.00 0.00 0.00 0.00 0.00 0.00 0.00
034 COPS SLESF
Revenue
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 15 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
0000 Department

INTERGOVERNMENTAL
034-0000-421-0106COPS SLESF GRANT -150,000.00 26,603.96 141,875.21 -115,271.25 -34,728.75 0.00 23.15 INTERGOVERNMENTAL -150,000.00 26,603.96 141,875.21 -115,271.25 -34,728.75 0.00 23.15

INTEREST INCOME
034-0000-451-0101INTEREST 0.00 0.00 1,861.29 -1,861.29 1,861.29 0.00 0.00 INTEREST INCOME 0.00 0.00 1,861.29 -1,861.29 1,861.29 0.00 0.00 0000 Department -150,000.00 26,603.96 143,736.50 -117,132.54 -32,867.46 0.00 21.91 Revenue -150,000.00 26,603.96 143,736.50 -117,132.54 -32,867.46 0.00 21.91 Expense
9100 OPERATING

INTERFUND TRANSFERS
034-9100-549-5505TRANSFER TO OTHER FUNDS 330,162.00 0.00 0.00 0.00 330,162.00 0.00 100.00 INTERFUND TRANSFERS 330,162.00 0.00 0.00 0.00 330,162.00 0.00 100.00 9100 OPERATING 330,162.00 0.00 0.00 0.00 330,162.00 0.00 100.00 Expense 330,162.00 0.00 0.00 0.00 330,162.00 0.00 100.00 034 COPS SLESF 180,162.00 26,603.96 143,736.50 -117,132.54 297,294.54 0.00 165.02 035 LINNAEA VILLAS PUBLIC

PROJECT
Revenue
0000 Department

OTHER REVENUE
035-0000-421-0106LINNAEA VILLAS PROJECT 0.00 0.00 5,502.20 -5,502.20 5,502.20 0.00 0.00 OTHER REVENUE 0.00 0.00 5,502.20 -5,502.20 5,502.20 0.00 0.00 0000 Department 0.00 0.00 5,502.20 -5,502.20 5,502.20 0.00 0.00 Revenue 0.00 0.00 5,502.20 -5,502.20 5,502.20 0.00 0.00 Expense
9100 OPERATING

CAPITAL OUTLAY
035-9100-549-5701LINNAEA VILLAS PUBLIC
IMPROV

0.00 4,464.15 0.00 4,464.15 -4,464.15 0.00 0.00
CAPITAL OUTLAY 0.00 4,464.15 0.00 4,464.15 -4,464.15 0.00 0.00 9100 OPERATING 0.00 4,464.15 0.00 4,464.15 -4,464.15 0.00 0.00 Expense 0.00 4,464.15 0.00 4,464.15 -4,464.15 0.00 0.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 16 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
035 LINNAEA VILLAS PUBLIC

PROJECT

0.00 4,464.15 5,502.20 -1,038.05 1,038.05 0.00 0.00
036 ARPA FUND
Revenue
0000 Department

OTHER REVENUE
036-0000-421-0106ARPA FUNDS -1,448,245.00 0.00 1,448,245.00 -1,448,245.00 0.00 0.00 0.00 OTHER REVENUE -1,448,245.00 0.00 1,448,245.00 -1,448,245.00 0.00 0.00 0.00

INTEREST INCOME
036-0000-451-0101INTEREST 0.00 0.00 23,638.37 -23,638.37 23,638.37 0.00 0.00 INTEREST INCOME 0.00 0.00 23,638.37 -23,638.37 23,638.37 0.00 0.00 0000 Department -1,448,245.00 0.00 1,471,883.37 -1,471,883.37 23,638.37 0.00 -1.63 Revenue -1,448,245.00 0.00 1,471,883.37 -1,471,883.37 23,638.37 0.00 -1.63 Expense
9100 OPERATING

MATERIAL & SERVICES
036-9100-549-5341ARPA 1,115,000.00 661,837.85 0.00 661,837.85 453,162.15 0.00 40.64 MATERIAL & SERVICES 1,115,000.00 661,837.85 0.00 661,837.85 453,162.15 0.00 40.64 9100 OPERATING 1,115,000.00 661,837.85 0.00 661,837.85 453,162.15 0.00 40.64 Expense 1,115,000.00 661,837.85 0.00 661,837.85 453,162.15 0.00 40.64 036 ARPA FUND -333,245.00 661,837.85 1,471,883.37 -810,045.52 476,800.52 0.00 -143.08 056 MADSEN AVE RECON SIERRA
TO STD
Expense
9100 OPERATING

CAPITAL OUTLAY
056-9100-549-5746MADSEN AVE RECON SIERRA
TO STR

0.00 22,859.50 0.00 22,859.50 -22,859.50 0.00 0.00
CAPITAL OUTLAY 0.00 22,859.50 0.00 22,859.50 -22,859.50 0.00 0.00 9100 OPERATING 0.00 22,859.50 0.00 22,859.50 -22,859.50 0.00 0.00 Expense 0.00 22,859.50 0.00 22,859.50 -22,859.50 0.00 0.00 056 MADSEN AVE RECON SIERRA
TO STD

0.00 22,859.50 0.00 22,859.50 -22,859.50 0.00 0.00
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 17 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
057 MADSEN AV BIKE PTH STRD
TO KAM
Revenue
0000 Department

INTERGOVERNMENTAL
057-0000-423-0607CML GRANTS -164,659.00 0.00 0.00 0.00 -164,659.00 0.00 100.00 INTERGOVERNMENTAL -164,659.00 0.00 0.00 0.00 -164,659.00 0.00 100.00 0000 Department -164,659.00 0.00 0.00 0.00 -164,659.00 0.00 100.00 Revenue -164,659.00 0.00 0.00 0.00 -164,659.00 0.00 100.00 Expense
9100 OPERATING

CAPITAL OUTLAY
057-9100-549-5749MADSEN AV BIKE PTH STRD TO
KAM
164,659.00 0.00 0.00 0.00 164,659.00 0.00 100.00
CAPITAL OUTLAY 164,659.00 0.00 0.00 0.00 164,659.00 0.00 100.00 9100 OPERATING 164,659.00 0.00 0.00 0.00 164,659.00 0.00 100.00 Expense 164,659.00 0.00 0.00 0.00 164,659.00 0.00 100.00 057 MADSEN AV BIKE PTH STRD
TO KAM

0.00 0.00 0.00 0.00 0.00 0.00 0.00
058 Fund
Revenue
0000 Department

INTERGOVERNMENTAL
058-0000-423-0607BETHELSIERRA ROUNDABOUT -1,075,000.00 0.00 0.00 0.00 -1,075,000.00 0.00 100.00 INTERGOVERNMENTAL -1,075,000.00 0.00 0.00 0.00 -1,075,000.00 0.00 100.00 0000 Department -1,075,000.00 0.00 0.00 0.00 -1,075,000.00 0.00 100.00 Revenue -1,075,000.00 0.00 0.00 0.00 -1,075,000.00 0.00 100.00 Expense
9100 OPERATING

CAPITAL OUTLAY
058-9100-549-5744BETHELSIERRA ROUNDABOUT 1,075,000.00 1,235,393.78 3,576.87 1,231,816.91 -156,816.91 0.00 -14.59 CAPITAL OUTLAY 1,075,000.00 1,235,393.78 3,576.87 1,231,816.91 -156,816.91 0.00 -14.59 9100 OPERATING 1,075,000.00 1,235,393.78 3,576.87 1,231,816.91 -156,816.91 0.00 -14.59 Expense 1,075,000.00 1,235,393.78 3,576.87 1,231,816.91 -156,816.91 0.00 -14.59 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 18 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
058 Fund 0.00 1,235,393.78 3,576.87 1,231,816.91 -1,231,816.91 0.00 0.00 060 Fund
Revenue
0000 Department

SPECIAL REVENUE
060-0000-423-060712TH AVE

SIDEWALKS-STROUD-ASLN
-58,700.00 0.00 0.00 0.00 -58,700.00 0.00 100.00
SPECIAL REVENUE -58,700.00 0.00 0.00 0.00 -58,700.00 0.00 100.00 0000 Department -58,700.00 0.00 0.00 0.00 -58,700.00 0.00 100.00 Revenue -58,700.00 0.00 0.00 0.00 -58,700.00 0.00 100.00 Expense
9100 OPERATING

CAPITAL OUTLAY
060-9100-549-575112TH AVE

SIDEWALK-STROUD-KAMM
58,700.00 0.00 0.00 0.00 58,700.00 0.00 100.00
CAPITAL OUTLAY 58,700.00 0.00 0.00 0.00 58,700.00 0.00 100.00 9100 OPERATING 58,700.00 0.00 0.00 0.00 58,700.00 0.00 100.00 Expense 58,700.00 0.00 0.00 0.00 58,700.00 0.00 100.00
060 Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00
061 Fund
Revenue
0000 Department

SPECIAL REVENUE
061-0000-423-060718TH AVE

SIDEWALKS-STROUD-KLEP
-104,800.00 0.00 0.00 0.00 -104,800.00 0.00 100.00
SPECIAL REVENUE -104,800.00 0.00 0.00 0.00 -104,800.00 0.00 100.00 0000 Department -104,800.00 0.00 0.00 0.00 -104,800.00 0.00 100.00 Revenue -104,800.00 0.00 0.00 0.00 -104,800.00 0.00 100.00 Expense
9100 OPERATING

CAPITAL OUTLAY
061-9100-549-575218TH AVE

SIDEWALKS-STROUD-KLEP
104,800.00 14,287.00 0.00 14,287.00 90,513.00 0.00 86.37 CAPITAL OUTLAY 104,800.00 14,287.00 0.00 14,287.00 90,513.00 0.00 86.37 9100 OPERATING 104,800.00 14,287.00 0.00 14,287.00 90,513.00 0.00 86.37 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 19 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
Expense 104,800.00 14,287.00 0.00 14,287.00 90,513.00 0.00 86.37 061 Fund 0.00 14,287.00 0.00 14,287.00 -14,287.00 0.00 0.00 062 18TH AVE

SIDEWALKS-SIERRA-STRD
Revenue
0000 Department

OTHER REVENUE
062-0000-471-010118TH AVE

SIDEWALKS-SIERRA-STRO
-146,957.00 0.00 0.00 0.00 -146,957.00 0.00 100.00
OTHER REVENUE -146,957.00 0.00 0.00 0.00 -146,957.00 0.00 100.00 0000 Department -146,957.00 0.00 0.00 0.00 -146,957.00 0.00 100.00 Revenue -146,957.00 0.00 0.00 0.00 -146,957.00 0.00 100.00 Expense
9100 OPERATING

CAPITAL OUTLAY
062-9100-549-575218TH AVE

SIDEWALKS-SIERRA-STRD
146,957.00 0.00 0.00 0.00 146,957.00 0.00 100.00
CAPITAL OUTLAY 146,957.00 0.00 0.00 0.00 146,957.00 0.00 100.00 9100 OPERATING 146,957.00 0.00 0.00 0.00 146,957.00 0.00 100.00 Expense 146,957.00 0.00 0.00 0.00 146,957.00 0.00 100.00 062 18TH AVE

SIDEWALKS-SIERRA-STRD

0.00 0.00 0.00 0.00 0.00 0.00 0.00
102 GAS TAX
Revenue
0000 Department

INTEREST INCOME
102-0000-451-0101INTEREST -2,000.00 0.00 4,575.49 -4,575.49 2,575.49 0.00 -128.77 INTEREST INCOME -2,000.00 0.00 4,575.49 -4,575.49 2,575.49 0.00 -128.77

SPECIAL REVENUE
102-0000-403-06012105 -84,416.00 0.00 42,462.73 -42,462.73 -41,953.27 0.00 49.70 102-0000-403-06022106 -46,067.00 0.00 25,092.22 -25,092.22 -20,974.78 0.00 45.53 102-0000-403-06032107 -115,326.00 0.00 61,861.57 -61,861.57 -53,464.43 0.00 46.36 102-0000-403-06042107.5 -3,000.00 0.00 0.00 0.00 -3,000.00 0.00 100.00 102-0000-403-06052103 -128,864.00 0.00 64,690.23 -64,690.23 -64,173.77 0.00 49.80 102-0000-404-0606ROAD MAINT AND REHAB

ACCOUNT
-298,245.00 24,052.78 183,556.14 -159,503.36 -138,741.64 0.00 46.52 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 20 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
SPECIAL REVENUE -675,918.00 24,052.78 377,662.89 -353,610.11 -322,307.89 0.00 47.68 0000 Department -677,918.00 24,052.78 382,238.38 -358,185.60 -319,732.40 0.00 47.16 Revenue -677,918.00 24,052.78 382,238.38 -358,185.60 -319,732.40 0.00 47.16 Expense
9100 OPERATING

PERSONNEL SERVICES
102-9100-549-5101SALARIES 136,944.00 104,624.22 6,640.28 97,983.94 38,960.06 0.00 28.45 102-9100-549-5102OVERTIME 5,000.00 4,552.60 362.07 4,190.53 809.47 0.00 16.19 102-9100-549-5121FICA 10,859.00 8,044.13 512.63 7,531.50 3,327.50 0.00 30.64 102-9100-549-5122PERS UAL 15,250.00 0.00 0.00 0.00 15,250.00 0.00 100.00 102-9100-549-5123PERS 13,794.00 9,997.46 670.45 9,327.01 4,466.99 0.00 32.38 102-9100-549-5125MEDICAL 33,147.00 25,717.60 1,238.17 24,479.43 8,667.57 0.00 26.15 102-9100-549-5127WORKERS COMP 15,049.00 0.00 107.31 -107.31 15,156.31 0.00 100.71 102-9100-549-5131EAP 31.00 0.00 0.00 0.00 31.00 0.00 100.00 102-9100-549-5133LIFE INSURANCE 83.00 58.70 4.44 54.26 28.74 0.00 34.63 PERSONNEL SERVICES 230,157.00 152,994.71 9,535.35 143,459.36 86,697.64 0.00 37.67

MATERIAL & SERVICES
102-9100-549-5210DEPT TOOLS & SUPPLIES 10,000.00 5,610.36 0.00 5,610.36 4,389.64 0.00 43.90 102-9100-549-5219STREET LIGHTS & SIGNALS 10,000.00 6,268.23 0.00 6,268.23 3,731.77 0.00 37.32 102-9100-549-5224FUELS 5,000.00 3,692.61 0.00 3,692.61 1,307.39 0.00 26.15 102-9100-549-5261LIABILITY INSURANCE 4,834.00 0.00 0.00 0.00 4,834.00 0.00 100.00 102-9100-549-5262PROPERTY INSURANCE 1,690.00 0.00 0.00 0.00 1,690.00 0.00 100.00 102-9100-549-5263VEHICLE INSURANCE 3,066.00 0.00 0.00 0.00 3,066.00 0.00 100.00 102-9100-549-5264ERMA 1,191.00 0.00 0.00 0.00 1,191.00 0.00 100.00 102-9100-549-5265RISK MGTRMA ADMIN FEES 8.00 0.00 0.00 0.00 8.00 0.00 100.00 102-9100-549-5270PROFESSIONAL SERVICES 26,000.00 22,249.00 0.00 22,249.00 3,751.00 0.00 14.43 MATERIAL & SERVICES 61,789.00 37,820.20 0.00 37,820.20 23,968.80 0.00 38.79

INTERFUND TRANSFERS
102-9100-549-5501TRANSFER OUT-OVERHEAD 26,879.00 0.00 0.00 0.00 26,879.00 0.00 100.00 INTERFUND TRANSFERS 26,879.00 0.00 0.00 0.00 26,879.00 0.00 100.00

CAPITAL OUTLAY
102-9100-549-570922ND AVE (SIERRA-ORANGE) 180,000.00 0.00 0.00 0.00 180,000.00 0.00 100.00 102-9100-549-5710SB1-18TH AVE EARL TO KERN 328,245.00 6,767.82 0.00 6,767.82 321,477.18 0.00 97.94 CAPITAL OUTLAY 508,245.00 6,767.82 0.00 6,767.82 501,477.18 0.00 98.67 9100 OPERATING 827,070.00 197,582.73 9,535.35 188,047.38 639,022.62 0.00 77.26 Expense 827,070.00 197,582.73 9,535.35 188,047.38 639,022.62 0.00 77.26 102 GAS TAX 149,152.00 221,635.51 391,773.73 -170,138.22 319,290.22 0.00 214.07 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 21 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
103 LTF 3
Revenue
0000 Department

INTEREST INCOME
103-0000-451-0101INTEREST -500.00 0.00 742.83 -742.83 242.83 0.00 -48.57 INTEREST INCOME -500.00 0.00 742.83 -742.83 242.83 0.00 -48.57

SPECIAL REVENUE
103-0000-403-0701ARTICLE 3 -12,837.00 0.00 0.00 0.00 -12,837.00 0.00 100.00 SPECIAL REVENUE -12,837.00 0.00 0.00 0.00 -12,837.00 0.00 100.00 0000 Department -13,337.00 0.00 742.83 -742.83 -12,594.17 0.00 94.43 Revenue -13,337.00 0.00 742.83 -742.83 -12,594.17 0.00 94.43 Expense
9100 OPERATING

CAPITAL OUTLAY
103-9100-549-5701CAPITAL OUTLAY 37,474.00 0.00 0.00 0.00 37,474.00 0.00 100.00 CAPITAL OUTLAY 37,474.00 0.00 0.00 0.00 37,474.00 0.00 100.00 9100 OPERATING 37,474.00 0.00 0.00 0.00 37,474.00 0.00 100.00 Expense 37,474.00 0.00 0.00 0.00 37,474.00 0.00 100.00
103 LTF 3 24,137.00 0.00 742.83 -742.83 24,879.83 0.00 103.08 104 LTF 8
Revenue
0000 Department

INTEREST INCOME
104-0000-451-0101INTEREST -21,000.00 0.00 11,590.27 -11,590.27 -9,409.73 0.00 44.81 INTEREST INCOME -21,000.00 0.00 11,590.27 -11,590.27 -9,409.73 0.00 44.81

SPECIAL REVENUE
104-0000-403-0702ARTICLE 8 -500,759.00 0.00 500,371.00 -500,371.00 -388.00 0.00 0.08 SPECIAL REVENUE -500,759.00 0.00 500,371.00 -500,371.00 -388.00 0.00 0.08 0000 Department -521,759.00 0.00 511,961.27 -511,961.27 -9,797.73 0.00 1.88 Revenue -521,759.00 0.00 511,961.27 -511,961.27 -9,797.73 0.00 1.88 Expense
9100 OPERATING

MATERIAL & SERVICES
104-9100-549-5210DEPT TOOLS & SUPPLIES 3,000.00 732.05 0.00 732.05 2,267.95 0.00 75.60 104-9100-549-5219STREET LIGHTS & SIGNALS 60,000.00 46,912.93 0.00 46,912.93 13,087.07 0.00 21.81 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 22 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
104-9100-549-5270PROFESSIONAL SERVICES 8,000.00 9,377.95 0.00 9,377.95 -1,377.95 0.00 -17.22 104-9100-549-5275STREET STRIPING PROGRAM 50,000.00 71,900.05 21,900.05 50,000.00 0.00 0.00 0.00 MATERIAL & SERVICES 121,000.00 128,922.98 21,900.05 107,022.93 13,977.07 0.00 11.55

INTERFUND TRANSFERS
104-9100-549-5501TRANSFER OUT-OVERHEAD 7,555.00 0.00 0.00 0.00 7,555.00 0.00 100.00 INTERFUND TRANSFERS 7,555.00 0.00 0.00 0.00 7,555.00 0.00 100.00

CAPITAL OUTLAY
104-9100-549-5701CAPITAL OUTLAY 0.00 8,175.25 8,175.25 0.00 0.00 0.00 0.00 104-9100-549-5762SLURRY SEAL PROJECTS 150,000.00 177,302.22 0.00 177,302.22 -27,302.22 0.00 -18.20 104-9100-549-576610THACADEMY
(STROUD-KAMM)MILL
445,000.00 0.00 0.00 0.00 445,000.00 0.00 100.00
CAPITAL OUTLAY 595,000.00 185,477.47 8,175.25 177,302.22 417,697.78 0.00 70.20 9100 OPERATING 723,555.00 314,400.45 30,075.30 284,325.15 439,229.85 0.00 60.70 Expense 723,555.00 314,400.45 30,075.30 284,325.15 439,229.85 0.00 60.70 104 LTF 8 201,796.00 314,400.45 542,036.57 -227,636.12 429,432.12 0.00 212.81 105 MEASURE C
Revenue
0000 Department

INTEREST INCOME
105-0000-451-0101INTEREST -1,550.00 0.00 5,845.97 -5,845.97 4,295.97 0.00 -277.16 INTEREST INCOME -1,550.00 0.00 5,845.97 -5,845.97 4,295.97 0.00 -277.16

SPECIAL REVENUE
105-0000-403-0801STREET MAINTENANCE -229,014.00 0.00 124,091.12 -124,091.12 -104,922.88 0.00 45.82 105-0000-403-0802ADA COMPLIANCE -8,015.00 0.00 4,231.84 -4,231.84 -3,783.16 0.00 47.20 105-0000-403-0803FLEXIBLE FUNDING -275,352.00 0.00 144,088.29 -144,088.29 -131,263.71 0.00 47.67 SPECIAL REVENUE -512,381.00 0.00 272,411.25 -272,411.25 -239,969.75 0.00 46.83 0000 Department -513,931.00 0.00 278,257.22 -278,257.22 -235,673.78 0.00 45.86 Revenue -513,931.00 0.00 278,257.22 -278,257.22 -235,673.78 0.00 45.86 Expense
9200 SPECIAL OPERATING

MATERIAL & SERVICES
105-9200-549-5210DEP TOOLS & SUPPLIES 0.00 853.13 385.37 467.76 -467.76 0.00 0.00 105-9200-549-5229REPAIRS & MAINTENANCE 4,000.00 96.55 0.00 96.55 3,903.45 0.00 97.59 MATERIAL & SERVICES 4,000.00 949.68 385.37 564.31 3,435.69 0.00 85.89

CAPITAL OUTLAY
105-9200-549-5701CAPITAL OUTLAY 0.00 10,855.00 0.00 10,855.00 -10,855.00 0.00 0.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 23 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
105-9200-549-570522ND AVE (SIERRA-ORANGE) 200,000.00 0.00 0.00 0.00 200,000.00 0.00 100.00 105-9200-549-5709ANNUAL STREET STRIPING 150,000.00 149,613.46 0.00 149,613.46 386.54 0.00 0.26 CAPITAL OUTLAY 350,000.00 160,468.46 0.00 160,468.46 189,531.54 0.00 54.15 9200 SPECIAL OPERATING 354,000.00 161,418.14 385.37 161,032.77 192,967.23 0.00 54.51 9300 MEASURE C

MATERIAL & SERVICES
105-9300-549-5229REPAIRS & MAINTENANCE 5,000.00 3,233.66 0.00 3,233.66 1,766.34 0.00 35.33 105-9300-549-5230SIDEWALK REPAIR 6,650.00 4,350.00 0.00 4,350.00 2,300.00 0.00 34.59 MATERIAL & SERVICES 11,650.00 7,583.66 0.00 7,583.66 4,066.34 0.00 34.90 9300 MEASURE C 11,650.00 7,583.66 0.00 7,583.66 4,066.34 0.00 34.90 9400 MEASURE C SUPPLIES

MATERIAL & SERVICES
105-9400-549-5210DEPT TOOLS & SUPPLIES 10,000.00 6,717.27 660.26 6,057.01 3,942.99 0.00 39.43 105-9400-549-5219STREET LIGHTS & SIGNALS 78,000.00 56,419.87 388.88 56,030.99 21,969.01 0.00 28.17 105-9400-549-5222VEHICLE MAINTENANCE 3,500.00 322.82 0.00 322.82 3,177.18 0.00 90.78 105-9400-549-5229REPAIRS & MAINTENANCE 5,000.00 3,708.19 0.00 3,708.19 1,291.81 0.00 25.84 105-9400-549-5230SIDEWALK REPAIR 20,000.00 17,521.76 0.00 17,521.76 2,478.24 0.00 12.39 105-9400-549-5270PROFESSIONAL SERVICES 35,000.00 12,676.68 2,150.00 10,526.68 24,473.32 0.00 69.92 MATERIAL & SERVICES 151,500.00 97,366.59 3,199.14 94,167.45 57,332.55 0.00 37.84

INTERFUND TRANSFERS
105-9400-549-5501TRANSFER OUT-OVERHEAD 10,677.00 0.00 0.00 0.00 10,677.00 0.00 100.00 INTERFUND TRANSFERS 10,677.00 0.00 0.00 0.00 10,677.00 0.00 100.00

CAPITAL OUTLAY
105-9400-549-5765CURB RAMP INSTALLATION 0.00 24,300.00 0.00 24,300.00 -24,300.00 0.00 0.00 105-9400-549-5766EXAMINE

OPTIONS-DOWNTOWN PARKG
225,000.00 6,320.00 0.00 6,320.00 218,680.00 0.00 97.19 CAPITAL OUTLAY 225,000.00 30,620.00 0.00 30,620.00 194,380.00 0.00 86.39 9400 MEASURE C SUPPLIES 387,177.00 127,986.59 3,199.14 124,787.45 262,389.55 0.00 67.77 Expense 752,827.00 296,988.39 3,584.51 293,403.88 459,423.12 0.00 61.03 105 MEASURE C 238,896.00 296,988.39 281,841.73 15,146.66 223,749.34 0.00 93.66 106 MEASURE E
Revenue
0000 Department

OTHER TAXES
106-0000-404-0400MEASURE E -2,679,354.00 0.00 1,349,844.00 -1,349,844.00 -1,329,510.00 0.00 49.62 OTHER TAXES -2,679,354.00 0.00 1,349,844.00 -1,349,844.00 -1,329,510.00 0.00 49.62 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 24 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect

INTEREST INCOME
106-0000-451-0101INTEREST -6,000.00 0.00 12,008.33 -12,008.33 6,008.33 0.00 -100.14 INTEREST INCOME -6,000.00 0.00 12,008.33 -12,008.33 6,008.33 0.00 -100.14 0000 Department -2,685,354.00 0.00 1,361,852.33 -1,361,852.33 -1,323,501.67 0.00 49.29 Revenue -2,685,354.00 0.00 1,361,852.33 -1,361,852.33 -1,323,501.67 0.00 49.29 Expense
3400 POLICE

PERSONNEL SERVICES
106-3400-549-5101SALARIES 887,562.00 583,921.35 38,429.31 545,492.04 342,069.96 0.00 38.54 106-3400-549-5102OVERTIME 50,000.00 43,134.53 2,290.87 40,843.66 9,156.34 0.00 18.31 106-3400-549-5106SPECIAL PROJECT OVERTIME 50,000.00 13,010.59 0.00 13,010.59 36,989.41 0.00 73.98 106-3400-549-5121FICA 75,548.00 48,588.54 3,053.52 45,535.02 30,012.98 0.00 39.73 106-3400-549-5122PERS UAL 98,839.00 0.00 0.00 0.00 98,839.00 0.00 100.00 106-3400-549-5123PERS 132,378.00 86,190.66 5,648.18 80,542.48 51,835.52 0.00 39.16 106-3400-549-5125MEDICAL 99,794.00 55,561.32 2,275.35 53,285.97 46,508.03 0.00 46.60 106-3400-549-5127WORKERS COMP 24,217.00 0.00 0.00 0.00 24,217.00 0.00 100.00 106-3400-549-5129UNIFORM ALLOWANCE 12,200.00 5,595.00 0.00 5,595.00 6,605.00 0.00 54.14 106-3400-549-5131EAP 121.00 0.00 0.00 0.00 121.00 0.00 100.00 106-3400-549-5133LIFE INSURANCE 456.00 264.03 20.79 243.24 212.76 0.00 46.66 PERSONNEL SERVICES 1,431,115.00 836,266.02 51,718.02 784,548.00 646,567.00 0.00 45.18

MATERIAL & SERVICES
106-3400-549-5201OFFICE SUPPLIES 7,200.00 4,131.40 0.00 4,131.40 3,068.60 0.00 42.62 106-3400-549-5208SAFETY EQUIPMENT 12,000.00 8,786.16 0.00 8,786.16 3,213.84 0.00 26.78 106-3400-549-5209SCREENING PERSONNEL 20,000.00 1,546.15 0.00 1,546.15 18,453.85 0.00 92.27 106-3400-549-5210DEPARTMENT TOOLS 7,200.00 4,172.97 410.99 3,761.98 3,438.02 0.00 47.75 106-3400-549-5216COMMUNICATIONS 20,222.00 12,763.82 0.00 12,763.82 7,458.18 0.00 36.88 106-3400-549-5222VEHICLE MAINTENANCE 9,500.00 575.00 0.00 575.00 8,925.00 0.00 93.95 106-3400-549-5224FUELS 42,000.00 17,564.09 0.00 17,564.09 24,435.91 0.00 58.18 106-3400-549-5226EQUIPMENT MAINTENANCE 2,000.00 275.00 0.00 275.00 1,725.00 0.00 86.25 106-3400-549-5261LIABILITY INSURANCE 19,076.00 0.00 0.00 0.00 19,076.00 0.00 100.00 106-3400-549-5262PROPERTY INSURANCE 6,668.00 0.00 0.00 0.00 6,668.00 0.00 100.00 106-3400-549-5263VEHICLE INSURANCE 3,066.00 0.00 0.00 0.00 3,066.00 0.00 100.00 106-3400-549-5264ERMA 4,699.00 0.00 0.00 0.00 4,699.00 0.00 100.00 106-3400-549-5265RISK MGTRMA ADMIN FEES 31.00 0.00 0.00 0.00 31.00 0.00 100.00 106-3400-549-5296TRAINING & EDUCATION 23,000.00 31,025.86 7,418.89 23,606.97 -606.97 0.00 -2.64 MATERIAL & SERVICES 176,662.00 80,840.45 7,829.88 73,010.57 103,651.43 0.00 58.67

CAPITAL OUTLAY
106-3400-549-5701CAPITAL OUTLAY 0.00 37,193.65 37,193.65 0.00 0.00 0.00 0.00 106-3400-549-5713PD REMODEL 350,000.00 31,480.00 0.00 31,480.00 318,520.00 0.00 91.01 106-3400-549-5714EMERGENCY OPERATIONS
PLAN
30,000.00 10,959.55 0.00 10,959.55 19,040.45 0.00 63.47 106-3400-549-5715POLICE PATROL CARS 320,000.00 218,835.45 0.00 218,835.45 101,164.55 0.00 31.61 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 25 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
106-3400-549-5716DUAL BAND RADIO UPGRADES 125,000.00 102,018.30 0.00 102,018.30 22,981.70 0.00 18.39 106-3400-549-5717BODY WORN CAMARAS 80,000.00 0.00 0.00 0.00 80,000.00 0.00 100.00 CAPITAL OUTLAY 905,000.00 400,486.95 37,193.65 363,293.30 541,706.70 0.00 59.86 3400 POLICE 2,512,777.00 1,317,593.42 96,741.55 1,220,851.87 1,291,925.13 0.00 51.41 6200 FIRE

PERSONNEL SERVICES
106-6200-549-5101SALARIES 378,340.00 274,511.11 10,956.28 263,554.83 114,785.17 0.00 30.34 106-6200-549-5102OVERTIME 40,000.00 71,510.09 1,634.98 69,875.11 -29,875.11 0.00 -74.69 106-6200-549-5106PARTTIME RESERVES 50,000.00 23,984.01 1,845.16 22,138.85 27,861.15 0.00 55.72 106-6200-549-5121FICA 35,828.00 27,327.28 1,054.52 26,272.76 9,555.24 0.00 26.67 106-6200-549-5122PERS UAL 42,132.00 0.00 0.00 0.00 42,132.00 0.00 100.00 106-6200-549-5123PERS 66,118.00 41,728.00 3,545.89 38,182.11 27,935.89 0.00 42.25 106-6200-549-5125MEDICAL 47,463.00 36,966.52 2,089.07 34,877.45 12,585.55 0.00 26.52 106-6200-549-5127WORKERS COMP 37,968.00 0.00 0.00 0.00 37,968.00 0.00 100.00 106-6200-549-5129UNIFORM ALLOWANCE 18,000.00 3,000.00 0.00 3,000.00 15,000.00 0.00 83.33 106-6200-549-5131EAP 70.00 0.00 0.00 0.00 70.00 0.00 100.00 106-6200-549-5133LIFE INSURANCE 174.00 101.78 5.80 95.98 78.02 0.00 44.84 PERSONNEL SERVICES 716,093.00 479,128.79 21,131.70 457,997.09 258,095.91 0.00 36.04

MATERIAL & SERVICES
106-6200-549-5210DEPARTMENT TOOOLS &

SUPPLIES
35,000.00 21,830.76 1,056.57 20,774.19 14,225.81 0.00 40.65 106-6200-549-5224FUELS 24,000.00 1,014.63 0.00 1,014.63 22,985.37 0.00 95.77 106-6200-549-5261LIABILITY INSURANCE 11,038.00 0.00 0.00 0.00 11,038.00 0.00 100.00 106-6200-549-5262PROPERTY INSURANCE 3,858.00 0.00 0.00 0.00 3,858.00 0.00 100.00 106-6200-549-5263VEHICLE INSURANCE 3,066.00 0.00 0.00 0.00 3,066.00 0.00 100.00 106-6200-549-5264ERMA 2,719.00 0.00 0.00 0.00 2,719.00 0.00 100.00 106-6200-549-5265RISK MGTRMA ADMIN FEES 18.00 0.00 0.00 0.00 18.00 0.00 100.00 106-6200-549-5270PROFESSIONAL SERVICES 50,000.00 26,984.55 1,200.00 25,784.55 24,215.45 0.00 48.43 106-6200-549-5296TRAINING & EDUCATION 12,000.00 6,328.03 183.04 6,144.99 5,855.01 0.00 48.79 MATERIAL & SERVICES 141,699.00 56,157.97 2,439.61 53,718.36 87,980.64 0.00 62.09

CAPITAL OUTLAY
106-6200-549-5701CAPITAL OUTLAY 160,000.00 38,478.00 19,239.00 19,239.00 140,761.00 0.00 87.98 106-6200-549-5710RADIOSCOMMUNICATIONS 40,000.00 0.00 0.00 0.00 40,000.00 0.00 100.00 106-6200-549-5712PROTECTIVE CLOTHING 45,000.00 41,169.07 0.00 41,169.07 3,830.93 0.00 8.51 106-6200-549-5713FE SIMULATOR (TRAINING
PROP)
10,000.00 9,595.41 0.00 9,595.41 404.59 0.00 4.05
106-6200-549-5714EMERGENCY OPERATIONS
PLAN
30,000.00 10,959.55 0.00 10,959.55 19,040.45 0.00 63.47 106-6200-549-5715ADMIN VEHICLE 80,000.00 64,320.35 0.00 64,320.35 15,679.65 0.00 19.60 106-6200-549-5716FIRE HOSE 45,000.00 29,360.91 0.00 29,360.91 15,639.09 0.00 34.75 106-6200-549-5717ROOF & FLOOR IMPROVEMENT 61,000.00 76,834.75 30,099.00 46,735.75 14,264.25 0.00 23.38 106-6200-549-5718HIRING SOFTWARE 3,000.00 5,353.00 0.00 5,353.00 -2,353.00 0.00 -78.43 CAPITAL OUTLAY 474,000.00 276,071.04 49,338.00 226,733.04 247,266.96 0.00 52.17 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 26 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
6200 FIRE 1,331,792.00 811,357.80 72,909.31 738,448.49 593,343.51 0.00 44.55 Expense 3,844,569.00 2,128,951.22 169,650.86 1,959,300.36 1,885,268.64 0.00 49.04 106 MEASURE E 1,159,215.00 2,128,951.22 1,531,503.19 597,448.03 561,766.97 0.00 48.46 107 ABANDONED VEHICLE
Revenue
0000 Department

INTEREST INCOME
107-0000-451-0101INTEREST 0.00 0.00 156.77 -156.77 156.77 0.00 0.00 INTEREST INCOME 0.00 0.00 156.77 -156.77 156.77 0.00 0.00 0000 Department 0.00 0.00 156.77 -156.77 156.77 0.00 0.00 Revenue 0.00 0.00 156.77 -156.77 156.77 0.00 0.00
107 ABANDONED VEHICLE 0.00 0.00 156.77 -156.77 156.77 0.00 0.00 108 ACT TASK FORCE GRANT
Revenue
0000 Department

OTHER REVENUE
108-0000-463-0100MISCELLANEOUS 0.00 0.00 263.77 -263.77 263.77 0.00 0.00 OTHER REVENUE 0.00 0.00 263.77 -263.77 263.77 0.00 0.00

INTEREST INCOME
108-0000-451-0101INTEREST 0.00 0.00 272.85 -272.85 272.85 0.00 0.00 INTEREST INCOME 0.00 0.00 272.85 -272.85 272.85 0.00 0.00

SPECIAL REVENUE
108-0000-463-0119ACT TASK FORCE REIMB -147,530.00 0.00 65,449.76 -65,449.76 -82,080.24 0.00 55.64 SPECIAL REVENUE -147,530.00 0.00 65,449.76 -65,449.76 -82,080.24 0.00 55.64 0000 Department -147,530.00 0.00 65,986.38 -65,986.38 -81,543.62 0.00 55.27 Revenue -147,530.00 0.00 65,986.38 -65,986.38 -81,543.62 0.00 55.27 Expense
3400 POLICE

PERSONNEL SERVICES
108-3400-549-5101SALARIES 85,635.00 65,129.32 4,273.79 60,855.53 24,779.47 0.00 28.94 108-3400-549-5102OVERTIMEFT 3,500.00 1,135.03 0.00 1,135.03 2,364.97 0.00 67.57 108-3400-549-5121FICA 6,819.00 4,096.68 13.62 4,083.06 2,735.94 0.00 40.12 108-3400-549-5122PERS UAL 9,536.00 0.00 0.00 0.00 9,536.00 0.00 100.00 108-3400-549-5123PERS 10,484.00 7,396.46 522.96 6,873.50 3,610.50 0.00 34.44 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 27 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
108-3400-549-5125MEDICAL 1,806.00 8,864.01 92.31 8,771.70 -6,965.70 0.00 -385.70 108-3400-549-5127WORKERS COMP 7,811.00 0.00 0.00 0.00 7,811.00 0.00 100.00 108-3400-549-5129UNIFORM ALLOWANCE 1,000.00 1,000.00 0.00 1,000.00 0.00 0.00 0.00 108-3400-549-5131EAP 15.00 0.00 0.00 0.00 15.00 0.00 100.00 108-3400-549-5133LIFE INSURANCE 36.00 25.29 1.93 23.36 12.64 0.00 35.11 PERSONNEL SERVICES 126,642.00 87,646.79 4,904.61 82,742.18 43,899.82 0.00 34.66

MATERIAL & SERVICES
108-3400-549-5208SAFETY EQUIP-WEAPONS 1,000.00 412.47 0.00 412.47 587.53 0.00 58.75 108-3400-549-5210DEPT TOOLS 500.00 16.32 0.00 16.32 483.68 0.00 96.74 108-3400-549-5216COMMUNICATIONS 1,100.00 632.22 0.00 632.22 467.78 0.00 42.53 108-3400-549-5222VEHICLE MAINTENANCE 3,500.00 0.00 0.00 0.00 3,500.00 0.00 100.00 108-3400-549-5224FUELS 8,000.00 498.51 0.00 498.51 7,501.49 0.00 93.77 108-3400-549-5261LIABILITY INSURANCE 2,357.00 0.00 0.00 0.00 2,357.00 0.00 100.00 108-3400-549-5262PROPERTY INSURANCE 824.00 0.00 0.00 0.00 824.00 0.00 100.00 108-3400-549-5263VEHICLE INSURANCE 1,022.00 0.00 0.00 0.00 1,022.00 0.00 100.00 108-3400-549-5264ERMA 581.00 0.00 0.00 0.00 581.00 0.00 100.00 108-3400-549-5265RISK MGTRMA ADMIN FEES 4.00 0.00 0.00 0.00 4.00 0.00 100.00 108-3400-549-5296TRAINING & EDUCATION 2,000.00 517.00 17.00 500.00 1,500.00 0.00 75.00 MATERIAL & SERVICES 20,888.00 2,076.52 17.00 2,059.52 18,828.48 0.00 90.14

CAPITAL OUTLAY
108-3400-549-5701CAPITAL OUTLAY 0.00 135,763.65 69,155.61 66,608.04 -66,608.04 0.00 0.00 CAPITAL OUTLAY 0.00 135,763.65 69,155.61 66,608.04 -66,608.04 0.00 0.00 3400 POLICE 147,530.00 225,486.96 74,077.22 151,409.74 -3,879.74 0.00 -2.63 Expense 147,530.00 225,486.96 74,077.22 151,409.74 -3,879.74 0.00 -2.63 108 ACT TASK FORCE GRANT 0.00 225,486.96 140,063.60 85,423.36 -85,423.36 0.00 0.00 109 SCHOOL RESOURCE OFFICER
GRANT
Revenue
0000 Department

SPECIAL REVENUE
109-0000-463-0119SCHOOL RESOURCE OFFICER
REIMB
-152,362.00 0.00 49,522.42 -49,522.42 -102,839.58 0.00 67.50 SPECIAL REVENUE -152,362.00 0.00 49,522.42 -49,522.42 -102,839.58 0.00 67.50 0000 Department -152,362.00 0.00 49,522.42 -49,522.42 -102,839.58 0.00 67.50 Revenue -152,362.00 0.00 49,522.42 -49,522.42 -102,839.58 0.00 67.50 Expense
3400 POLICE

PERSONNEL SERVICES
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 28 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
109-3400-549-5101SALARIES 78,389.00 54,166.74 7,461.47 46,705.27 31,683.73 0.00 40.42 109-3400-549-5102OVERTIME 4,000.00 2,721.63 0.00 2,721.63 1,278.37 0.00 31.96 109-3400-549-5121FICA 6,303.00 4,343.42 562.13 3,781.29 2,521.71 0.00 40.01 109-3400-549-5122PERS UAL 8,729.00 0.00 0.00 0.00 8,729.00 0.00 100.00 109-3400-549-5123PERS 15,754.00 6,196.36 2,248.86 3,947.50 11,806.50 0.00 74.94 109-3400-549-5125MEDICAL 17,023.00 6,560.00 635.10 5,924.90 11,098.10 0.00 65.19 109-3400-549-5127WORKERS COMP 7,811.00 0.00 0.00 0.00 7,811.00 0.00 100.00 109-3400-549-5129UNIFORM ALLOWANCE 1,000.00 1,000.00 0.00 1,000.00 0.00 0.00 0.00 109-3400-549-5131EAP 15.00 0.00 0.00 0.00 15.00 0.00 100.00 109-3400-549-5133LIFE INSURANCE 36.00 22.59 1.84 20.75 15.25 0.00 42.36 PERSONNEL SERVICES 139,060.00 75,010.74 10,909.40 64,101.34 74,958.66 0.00 53.90

MATERIAL & SERVICES
109-3400-549-5208SAFETY EQUIP-WEAPONS 2,000.00 0.00 0.00 0.00 2,000.00 0.00 100.00 109-3400-549-5210DEPT TOOLS 500.00 138.73 0.00 138.73 361.27 0.00 72.25 109-3400-549-5216COMMUNICATIONS 1,100.00 631.23 0.00 631.23 468.77 0.00 42.62 109-3400-549-5222VEHICLE MAINTENANCE 500.00 0.00 0.00 0.00 500.00 0.00 100.00 109-3400-549-5224FUELS 4,000.00 3,102.88 0.00 3,102.88 897.12 0.00 22.43 109-3400-549-5261LIABILITY INSURANCE 2,304.00 0.00 0.00 0.00 2,304.00 0.00 100.00 109-3400-549-5262PROPERTY INSURANCE 805.00 0.00 0.00 0.00 805.00 0.00 100.00 109-3400-549-5263VEHICLE INSURANCE 1,022.00 0.00 0.00 0.00 1,022.00 0.00 100.00 109-3400-549-5264ERMA 567.00 0.00 0.00 0.00 567.00 0.00 100.00 109-3400-549-5265RISK MGTRMA ADMIN FEES 4.00 0.00 0.00 0.00 4.00 0.00 100.00 109-3400-549-5296TRAINING & EDUCATION 500.00 517.00 0.00 517.00 -17.00 0.00 -3.40 MATERIAL & SERVICES 13,302.00 4,389.84 0.00 4,389.84 8,912.16 0.00 67.00 3400 POLICE 152,362.00 79,400.58 10,909.40 68,491.18 83,870.82 0.00 55.05 Expense 152,362.00 79,400.58 10,909.40 68,491.18 83,870.82 0.00 55.05 109 SCHOOL RESOURCE OFFICER
GRANT

0.00 79,400.58 60,431.82 18,968.76 -18,968.76 0.00 0.00 120 TRI-COUNTY-EMTPARAMEDIC
GRANT
Revenue
0000 Department

OTHER REVENUE
120-0000-422-0400TRI-COUNTY-EMTPARAMEDIC
GRANT

0.00 0.00 194,443.24 -194,443.24 194,443.24 0.00 0.00
OTHER REVENUE 0.00 0.00 194,443.24 -194,443.24 194,443.24 0.00 0.00 0000 Department 0.00 0.00 194,443.24 -194,443.24 194,443.24 0.00 0.00 Revenue 0.00 0.00 194,443.24 -194,443.24 194,443.24 0.00 0.00 Expense
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 29 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
6100 AMBULANCE

PERSONNEL SERVICES
120-6100-539-5101SALARIESFT 0.00 134,451.90 0.00 134,451.90 -134,451.90 0.00 0.00 120-6100-539-5102OVERTIME 0.00 52,110.66 0.00 52,110.66 -52,110.66 0.00 0.00 120-6100-539-5121FICA 0.00 14,255.90 0.00 14,255.90 -14,255.90 0.00 0.00 120-6100-539-5123PERS 0.00 15,635.63 0.00 15,635.63 -15,635.63 0.00 0.00 120-6100-539-5125MEDICAL 0.00 19,063.95 163.98 18,899.97 -18,899.97 0.00 0.00 120-6100-539-5129UNIFORM ALLOWANCE 0.00 3,000.00 0.00 3,000.00 -3,000.00 0.00 0.00 120-6100-539-5133LIFE INSURANCE 0.00 66.48 0.00 66.48 -66.48 0.00 0.00 PERSONNEL SERVICES 0.00 238,584.52 163.98 238,420.54 -238,420.54 0.00 0.00

MATERIAL & SERVICES
120-6100-539-5210DEPARTMENT TOOLS &

SUPPLIES

0.00 15,242.77 0.00 15,242.77 -15,242.77 0.00 0.00
120-6100-539-5270PROFESSIONAL SERVICES 0.00 6,155.58 0.00 6,155.58 -6,155.58 0.00 0.00 120-6100-539-5296TRAINING & EDUCATION 0.00 4,812.37 0.00 4,812.37 -4,812.37 0.00 0.00 MATERIAL & SERVICES 0.00 26,210.72 0.00 26,210.72 -26,210.72 0.00 0.00

CAPITAL OUTLAY
120-6100-539-5701CAPITAL OUTLAY 0.00 84,889.64 0.00 84,889.64 -84,889.64 0.00 0.00 CAPITAL OUTLAY 0.00 84,889.64 0.00 84,889.64 -84,889.64 0.00 0.00 6100 AMBULANCE 0.00 349,684.88 163.98 349,520.90 -349,520.90 0.00 0.00 Expense 0.00 349,684.88 163.98 349,520.90 -349,520.90 0.00 0.00 120 TRI-COUNTY-EMTPARAMEDIC
GRANT

0.00 349,684.88 194,607.22 155,077.66 -155,077.66 0.00 0.00 210 CAPITAL FACILITIES
Revenue
0000 Department

IMPACT FEES
210-0000-481-0102ARTERIALS -250,000.00 61,448.63 77,379.75 -15,931.12 -234,068.88 0.00 93.63 210-0000-481-0107SPEC RECREATION -130,000.00 0.00 61,047.00 -61,047.00 -68,953.00 0.00 53.04 210-0000-481-0109WATER FACILITIES -150,000.00 8,849.85 65,903.63 -57,053.78 -92,946.22 0.00 61.96 210-0000-481-0110PUBLIC SAFETY -160,000.00 11,365.20 70,145.00 -58,779.80 -101,220.20 0.00 63.26 210-0000-481-0112ADMIN FEES -20,000.00 1,020.90 9,169.50 -8,148.60 -11,851.40 0.00 59.26 IMPACT FEES -710,000.00 82,684.58 283,644.88 -200,960.30 -509,039.70 0.00 71.70

CHARGES AND SERVICES
210-0000-481-0111GENERAL GOVERNMENT -150,000.00 13,886.70 85,717.88 -71,831.18 -78,168.82 0.00 52.11 CHARGES AND SERVICES -150,000.00 13,886.70 85,717.88 -71,831.18 -78,168.82 0.00 52.11

INTEREST INCOME
210-0000-451-0101INTEREST 0.00 0.00 44,956.12 -44,956.12 44,956.12 0.00 0.00 INTEREST INCOME 0.00 0.00 44,956.12 -44,956.12 44,956.12 0.00 0.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 30 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
0000 Department -860,000.00 96,571.28 414,318.88 -317,747.60 -542,252.40 0.00 63.05 Revenue -860,000.00 96,571.28 414,318.88 -317,747.60 -542,252.40 0.00 63.05 Expense
9601 TRAFFIC FACILITIES

CAPITAL OUTLAY
210-9601-549-571018TH AVE SB
LANES(KAMM-T6167)
270,000.00 0.00 0.00 0.00 270,000.00 0.00 100.00
CAPITAL OUTLAY 270,000.00 0.00 0.00 0.00 270,000.00 0.00 100.00 9601 TRAFFIC FACILITIES 270,000.00 0.00 0.00 0.00 270,000.00 0.00 100.00 9606 PARKS & REC FACILITIES

CAPITAL OUTLAY
210-9606-549-5759PARK IMPROVEMENTS 65,000.00 286,572.00 0.00 286,572.00 -221,572.00 0.00 -340.88 CAPITAL OUTLAY 65,000.00 286,572.00 0.00 286,572.00 -221,572.00 0.00 -340.88 9606 PARKS & REC FACILITIES 65,000.00 286,572.00 0.00 286,572.00 -221,572.00 0.00 -340.88 9608 WATER FACILITIES

CAPITAL OUTLAY
210-9608-549-5701CAPITAL OUTLAY 0.00 11,140.00 0.00 11,140.00 -11,140.00 0.00 0.00 CAPITAL OUTLAY 0.00 11,140.00 0.00 11,140.00 -11,140.00 0.00 0.00 9608 WATER FACILITIES 0.00 11,140.00 0.00 11,140.00 -11,140.00 0.00 0.00 9691 GENERAL GOVT FACILITIES

MATERIAL & SERVICES
210-9691-549-5270PROFESSIONAL SERVICES 0.00 22,500.00 0.00 22,500.00 -22,500.00 0.00 0.00 MATERIAL & SERVICES 0.00 22,500.00 0.00 22,500.00 -22,500.00 0.00 0.00 9691 GENERAL GOVT FACILITIES 0.00 22,500.00 0.00 22,500.00 -22,500.00 0.00 0.00 Expense 335,000.00 320,212.00 0.00 320,212.00 14,788.00 0.00 4.41 210 CAPITAL FACILITIES -525,000.00 416,783.28 414,318.88 2,464.40 -527,464.40 0.00 100.47 211 SEWER CONNECTION
Revenue
0000 Department

IMPACT FEES
211-0000-481-0201CONNECTION FEES -100,000.00 0.00 37,653.00 -37,653.00 -62,347.00 0.00 62.35 IMPACT FEES -100,000.00 0.00 37,653.00 -37,653.00 -62,347.00 0.00 62.35

INTEREST INCOME
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 31 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
211-0000-451-0101INTEREST 0.00 0.00 11,805.57 -11,805.57 11,805.57 0.00 0.00 INTEREST INCOME 0.00 0.00 11,805.57 -11,805.57 11,805.57 0.00 0.00 0000 Department -100,000.00 0.00 49,458.57 -49,458.57 -50,541.43 0.00 50.54 Revenue -100,000.00 0.00 49,458.57 -49,458.57 -50,541.43 0.00 50.54 211 SEWER CONNECTION -100,000.00 0.00 49,458.57 -49,458.57 -50,541.43 0.00 50.54 212 STORM DRAIN
Revenue
0000 Department

IMPACT FEES
212-0000-481-0301STORM DRAIN FEES -50,000.00 0.00 16,598.40 -16,598.40 -33,401.60 0.00 66.80 IMPACT FEES -50,000.00 0.00 16,598.40 -16,598.40 -33,401.60 0.00 66.80

INTEREST INCOME
212-0000-451-0101INTEREST 0.00 0.00 1,812.60 -1,812.60 1,812.60 0.00 0.00 INTEREST INCOME 0.00 0.00 1,812.60 -1,812.60 1,812.60 0.00 0.00 0000 Department -50,000.00 0.00 18,411.00 -18,411.00 -31,589.00 0.00 63.18 Revenue -50,000.00 0.00 18,411.00 -18,411.00 -31,589.00 0.00 63.18 Expense
9100 OPERATING

MATERIAL & SERVICES
212-9100-549-5270PROFESSIONAL SERVICES 0.00 23,100.00 0.00 23,100.00 -23,100.00 0.00 0.00 MATERIAL & SERVICES 0.00 23,100.00 0.00 23,100.00 -23,100.00 0.00 0.00 9100 OPERATING 0.00 23,100.00 0.00 23,100.00 -23,100.00 0.00 0.00 Expense 0.00 23,100.00 0.00 23,100.00 -23,100.00 0.00 0.00 212 STORM DRAIN -50,000.00 23,100.00 18,411.00 4,689.00 -54,689.00 0.00 109.38 214 PARK & RECREATION
Revenue
0000 Department

IMPACT FEES
214-0000-481-0402NEIGHBORHOOD -60,000.00 0.00 42,890.00 -42,890.00 -17,110.00 0.00 28.52 IMPACT FEES -60,000.00 0.00 42,890.00 -42,890.00 -17,110.00 0.00 28.52

INTEREST INCOME
214-0000-451-0101INTEREST 0.00 0.00 4,356.99 -4,356.99 4,356.99 0.00 0.00 INTEREST INCOME 0.00 0.00 4,356.99 -4,356.99 4,356.99 0.00 0.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 32 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
0000 Department -60,000.00 0.00 47,246.99 -47,246.99 -12,753.01 0.00 21.26 Revenue -60,000.00 0.00 47,246.99 -47,246.99 -12,753.01 0.00 21.26 214 PARK & RECREATION -60,000.00 0.00 47,246.99 -47,246.99 -12,753.01 0.00 21.26 318 WATER
Revenue
0000 Department

OTHER REVENUE
318-0000-462-0100MISCELLANEOUS 0.00 0.00 2,415.00 -2,415.00 2,415.00 0.00 0.00 OTHER REVENUE 0.00 0.00 2,415.00 -2,415.00 2,415.00 0.00 0.00

INTEREST INCOME
318-0000-451-0101INTEREST -20,000.00 0.00 19,559.66 -19,559.66 -440.34 0.00 2.20 INTEREST INCOME -20,000.00 0.00 19,559.66 -19,559.66 -440.34 0.00 2.20

UTILITY REVENUE
318-0000-435-0101WATER SALES -2,384,000.00 31,840.45 1,670,144.64 -1,638,304.19 -745,695.81 0.00 31.28 318-0000-435-0108METER PROJECT -110.00 0.00 9.71 -9.71 -100.29 0.00 91.17 318-0000-435-0201WATER PENALTIES -64,000.00 4,204.14 70,925.56 -66,721.42 2,721.42 0.00 -4.25 UTILITY REVENUE -2,448,110.00 36,044.59 1,741,079.91 -1,705,035.32 -743,074.68 0.00 30.35 0000 Department -2,468,110.00 36,044.59 1,763,054.57 -1,727,009.98 -741,100.02 0.00 30.03 Revenue -2,468,110.00 36,044.59 1,763,054.57 -1,727,009.98 -741,100.02 0.00 30.03 Expense
5100 WATER

PERSONNEL SERVICES
318-5100-549-5101SALARIES 404,213.00 337,026.73 18,277.19 318,749.54 85,463.46 0.00 21.14 318-5100-549-5102OVERTIME 18,000.00 18,792.79 1,933.00 16,859.79 1,140.21 0.00 6.33 318-5100-549-5104PARTTIME 2,699.00 1,650.64 363.99 1,286.65 1,412.35 0.00 52.33 318-5100-549-5121FICA 32,506.00 26,113.08 1,488.55 24,624.53 7,881.47 0.00 24.25 318-5100-549-5122PERS UAL 51,748.00 0.00 0.00 0.00 51,748.00 0.00 100.00 318-5100-549-5123PERS 36,327.00 27,353.41 1,553.08 25,800.33 10,526.67 0.00 28.98 318-5100-549-5125MEDICAL 101,602.00 105,572.95 3,697.61 101,875.34 -273.34 0.00 -0.27 318-5100-549-5127WORKERS COMP 23,740.00 0.00 0.00 0.00 23,740.00 0.00 100.00 318-5100-549-5131EAP 216.00 0.00 0.00 0.00 216.00 0.00 100.00 318-5100-549-5133LIFE INSURANCE 237.00 206.83 13.29 193.54 43.46 0.00 18.34 PERSONNEL SERVICES 671,288.00 516,716.43 27,326.71 489,389.72 181,898.28 0.00 27.10

MATERIAL & SERVICES
318-5100-549-5201OFFICE SUPPLIESPOSTAGE 31,000.00 23,835.25 0.00 23,835.25 7,164.75 0.00 23.11 318-5100-549-5210DEPT TOOLS & SUPPLIES 14,000.00 17,652.59 234.74 17,417.85 -3,417.85 0.00 -24.41 318-5100-549-5216COMMUNICATIONS 7,000.00 6,559.93 0.00 6,559.93 440.07 0.00 6.29 318-5100-549-5218UTILITIES 340,000.00 290,787.79 0.00 290,787.79 49,212.21 0.00 14.47 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 33 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
318-5100-549-5222VEHICLE MAINTENANCE 4,000.00 171.39 0.00 171.39 3,828.61 0.00 95.72 318-5100-549-5223WATER SYSTEM MAINT 110,000.00 68,125.60 0.00 68,125.60 41,874.40 0.00 38.07 318-5100-549-5224FUELS 14,500.00 12,421.33 0.00 12,421.33 2,078.67 0.00 14.34 318-5100-549-5261LIABILITY INSURANCE 33,878.00 0.00 0.00 0.00 33,878.00 0.00 100.00 318-5100-549-5262PROPERTY INSURANCE 11,843.00 0.00 0.00 0.00 11,843.00 0.00 100.00 318-5100-549-5263VEHICLE INSURANCE 613.00 0.00 0.00 0.00 613.00 0.00 100.00 318-5100-549-5264ERMA 8,345.00 0.00 0.00 0.00 8,345.00 0.00 100.00 318-5100-549-5265RISK MGTRMA ADMIN FEES 56.00 0.00 0.00 0.00 56.00 0.00 100.00 318-5100-549-5270PROFESSIONAL SERVICES 145,000.00 60,403.28 726.25 59,677.03 85,322.97 0.00 58.84 318-5100-549-5273SGMA FEES 362,541.00 362,541.00 0.00 362,541.00 0.00 0.00 0.00 318-5100-549-5291CONFMEETINGSTRAVEL 8,000.00 2,554.93 0.00 2,554.93 5,445.07 0.00 68.06 318-5100-549-5294AUDIT 30,000.00 19,656.00 0.00 19,656.00 10,344.00 0.00 34.48 318-5100-549-5301DEPRECIATION 470,357.00 0.00 0.00 0.00 470,357.00 0.00 100.00 MATERIAL & SERVICES 1,591,133.00 864,709.09 960.99 863,748.10 727,384.90 0.00 45.71

INTERFUND TRANSFERS
318-5100-549-5501TRANSFER OUT-OVERHEAD 180,078.00 0.00 0.00 0.00 180,078.00 0.00 100.00 318-5100-549-5505TRANSFER TO OTHER FUNDS 2,200,000.00 652,087.85 652,087.85 0.00 2,200,000.00 0.00 100.00 INTERFUND TRANSFERS 2,380,078.00 652,087.85 652,087.85 0.00 2,380,078.00 0.00 100.00

DEBT SERVICES
318-5100-549-5602SAFE DRINK WATER BND PYMT 1,383.00 1,382.50 0.00 1,382.50 0.50 0.00 0.04 318-5100-549-5605CIEDB WATER IMP LOAN 53,349.00 53,349.31 0.00 53,349.31 -0.31 0.00 0.00 318-5100-549-5606CAPITAL LEASE LOAN PYMTS 4,642.00 17,682.14 0.00 17,682.14 -13,040.14 0.00 -280.92 DEBT SERVICES 59,374.00 72,413.95 0.00 72,413.95 -13,039.95 0.00 -21.96

CAPITAL OUTLAY
318-5100-549-5701CAPITAL OUTLAY 86,000.00 91,769.35 0.00 91,769.35 -5,769.35 0.00 -6.71 318-5100-549-5702WATER METERS 14,000.00 0.00 0.00 0.00 14,000.00 0.00 100.00 318-5100-549-5703WATER METERS-GOVT CAPITAL 0.00 0.00 1,100.00 -1,100.00 1,100.00 0.00 0.00 318-5100-549-5708COMPUTER REPLACEMENTS 2,000.00 860.90 0.00 860.90 1,139.10 0.00 56.96 318-5100-549-5720ANNUAL WELL MAINTENANCE 60,000.00 22,419.04 0.00 22,419.04 37,580.96 0.00 62.63 318-5100-549-5730WATER CONSERVATION 42,000.00 25,804.00 0.00 25,804.00 16,196.00 0.00 38.56 318-5100-549-5773WELL #13 TREATMENT

FACILITY

0.00 1,384.06 0.00 1,384.06 -1,384.06 0.00 0.00
CAPITAL OUTLAY 204,000.00 142,237.35 1,100.00 141,137.35 62,862.65 0.00 30.82 5100 WATER 4,905,873.00 2,248,164.67 681,475.55 1,566,689.12 3,339,183.88 0.00 68.07 Expense 4,905,873.00 2,248,164.67 681,475.55 1,566,689.12 3,339,183.88 0.00 68.07 318 WATER 2,437,763.00 2,284,209.26 2,444,530.12 -160,320.86 2,598,083.86 0.00 106.58 319 SOLID WASTE
Revenue
0000 Department

INTERGOVERNMENTAL
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 34 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
319-0000-422-0201RECYCLING BEV CONT -5,000.00 0.00 0.00 0.00 -5,000.00 0.00 100.00 INTERGOVERNMENTAL -5,000.00 0.00 0.00 0.00 -5,000.00 0.00 100.00

UTILITY REVENUE
319-0000-435-0102REFUSE CHARGES -1,604,000.00 898.30 1,483,347.35 -1,482,449.05 -121,550.95 0.00 7.58 319-0000-435-0103RECYCLING CHARGES -217,500.00 28.52 220,188.05 -220,159.53 2,659.53 0.00 -1.22 319-0000-435-0104STREET SWEEPING CHARGES -140,000.00 35.42 189,861.07 -189,825.65 49,825.65 0.00 -35.59 319-0000-435-0202REFUSE PENALTIES -39,000.00 2,299.97 36,278.27 -33,978.30 -5,021.70 0.00 12.88 319-0000-435-0203RECYCLING PENALTIES -2,500.00 98.81 4,491.65 -4,392.84 1,892.84 0.00 -75.71 319-0000-435-0204STREET SWEEPING PENALTIES -2,000.00 122.93 4,729.24 -4,606.31 2,606.31 0.00 -130.32 UTILITY REVENUE -2,005,000.00 3,483.95 1,938,895.63 -1,935,411.68 -69,588.32 0.00 3.47 0000 Department -2,010,000.00 3,483.95 1,938,895.63 -1,935,411.68 -74,588.32 0.00 3.71 Revenue -2,010,000.00 3,483.95 1,938,895.63 -1,935,411.68 -74,588.32 0.00 3.71 Expense
9100 OPERATING

PERSONNEL SERVICES
319-9100-549-5101SALARIES 162,755.00 133,065.31 7,708.99 125,356.32 37,398.68 0.00 22.98 319-9100-549-5102OVERTIME 0.00 373.25 40.97 332.28 -332.28 0.00 0.00 319-9100-549-5121FICA 12,451.00 9,796.34 565.27 9,231.07 3,219.93 0.00 25.86 319-9100-549-5122PERS UAL 18,124.00 0.00 0.00 0.00 18,124.00 0.00 100.00 319-9100-549-5123PERS 14,178.00 11,236.00 675.78 10,560.22 3,617.78 0.00 25.52 319-9100-549-5125MEDICAL 35,988.00 36,271.48 1,313.22 34,958.26 1,029.74 0.00 2.86 319-9100-549-5127WORKERS COMP 2,057.00 0.00 0.00 0.00 2,057.00 0.00 100.00 319-9100-549-5131EAP 200.00 0.00 0.00 0.00 200.00 0.00 100.00 319-9100-549-5133LIFE INSURANCE 101.00 74.99 5.07 69.92 31.08 0.00 30.77 319-9100-549-5140AUTO ALLOWANCE 0.00 115.40 0.00 115.40 -115.40 0.00 0.00 PERSONNEL SERVICES 245,854.00 190,932.77 10,309.30 180,623.47 65,230.53 0.00 26.53

MATERIAL & SERVICES
319-9100-549-5201OFFICE SUPPLIESPOSTAGE 35,000.00 23,110.85 0.00 23,110.85 11,889.15 0.00 33.97 319-9100-549-5210DEPT TOOLS & SUPPLIES 3,000.00 4,914.41 0.00 4,914.41 -1,914.41 0.00 -63.81 319-9100-549-5214PRINTING & ADVERTISING 5,000.00 0.00 0.00 0.00 5,000.00 0.00 100.00 319-9100-549-5216COMMUNICATIONS 2,000.00 4,164.91 0.00 4,164.91 -2,164.91 0.00 -108.25 319-9100-549-5218UTILITIES 2,200.00 1,962.72 0.00 1,962.72 237.28 0.00 10.79 319-9100-549-5261LIABILITY INSURANCE 30,611.00 0.00 0.00 0.00 30,611.00 0.00 100.00 319-9100-549-5262PROPERTY INSURANCE 10,702.00 0.00 0.00 0.00 10,702.00 0.00 100.00 319-9100-549-5264ERMA 7,539.00 0.00 0.00 0.00 7,539.00 0.00 100.00 319-9100-549-5265RISK MGTRMA ADMIN FEES 51.00 0.00 0.00 0.00 51.00 0.00 100.00 319-9100-549-5270PROFESSIONAL SERVICES 13,000.00 17,146.41 0.00 17,146.41 -4,146.41 0.00 -31.90 319-9100-549-5271PROF SERV-REFUSE 1,606,500.00 954,044.05 0.00 954,044.05 652,455.95 0.00 40.61 319-9100-549-5272PROF SERV-ST SWEEPING 296,000.00 187,173.70 0.00 187,173.70 108,826.30 0.00 36.77 319-9100-549-5285FRANCHISE FEES 90,000.00 70,258.07 0.00 70,258.07 19,741.93 0.00 21.94 319-9100-549-5294AUDIT 16,163.00 11,157.68 0.00 11,157.68 5,005.32 0.00 30.97 319-9100-549-5301DEPRECIATION 1,733.00 0.00 0.00 0.00 1,733.00 0.00 100.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 35 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
MATERIAL & SERVICES 2,119,499.00 1,273,932.80 0.00 1,273,932.80 845,566.20 0.00 39.89 9100 OPERATING 2,365,353.00 1,464,865.57 10,309.30 1,454,556.27 910,796.73 0.00 38.51 Expense 2,365,353.00 1,464,865.57 10,309.30 1,454,556.27 910,796.73 0.00 38.51 319 SOLID WASTE 355,353.00 1,468,349.52 1,949,204.93 -480,855.41 836,208.41 0.00 235.32 320 AMBULANCEFIRE
Revenue
0000 Department

INTERGOVERNMENTAL
320-0000-422-0302HOMELAND SECURITY -3,500.00 0.00 0.00 0.00 -3,500.00 0.00 100.00 320-0000-422-0308OES GRANTS 0.00 0.00 137,043.63 -137,043.63 137,043.63 0.00 0.00 INTERGOVERNMENTAL -3,500.00 0.00 137,043.63 -137,043.63 133,543.63 0.00 -3,815.53

CHARGES AND SERVICES
320-0000-435-0105AMBULANCE CHARGES -3,178,965.00 12,661.19 1,393,110.59 -1,380,449.40 -1,798,515.60 0.00 56.58 320-0000-435-0106FIRE MED -22,000.00 0.00 19,125.00 -19,125.00 -2,875.00 0.00 13.07 CHARGES AND SERVICES -3,200,965.00 12,661.19 1,412,235.59 -1,399,574.40 -1,801,390.60 0.00 56.28

OTHER REVENUE
320-0000-435-0109IGT -2,148,577.00 0.00 0.00 0.00 -2,148,577.00 0.00 100.00 320-0000-460-0101HOSPITAL DIST CONTRIBS -384,000.00 0.00 171,769.90 -171,769.90 -212,230.10 0.00 55.27 320-0000-462-0100MISCELLANEOUS -15,000.00 0.00 3,491.30 -3,491.30 -11,508.70 0.00 76.72 320-0000-462-0209ISA REIMBURSEMENT 0.00 0.00 9,843.40 -9,843.40 9,843.40 0.00 0.00 320-0000-462-0210TRAINING OTHER AGENCIES -15,000.00 0.00 2,098.08 -2,098.08 -12,901.92 0.00 86.01 OTHER REVENUE -2,562,577.00 0.00 187,202.68 -187,202.68 -2,375,374.32 0.00 92.69

TRANSFERS
320-0000-471-0101FROM OTHER FUNDS -108,963.00 0.00 0.00 0.00 -108,963.00 0.00 100.00 320-0000-471-0110FROM GENERAL FUND -350,000.00 0.00 0.00 0.00 -350,000.00 0.00 100.00 320-0000-480-0102CALPERS UAL FUND -127,729.00 0.00 0.00 0.00 -127,729.00 0.00 100.00 TRANSFERS -586,692.00 0.00 0.00 0.00 -586,692.00 0.00 100.00 0000 Department -6,353,734.00 12,661.19 1,736,481.90 -1,723,820.71 -4,629,913.29 0.00 72.87 Revenue -6,353,734.00 12,661.19 1,736,481.90 -1,723,820.71 -4,629,913.29 0.00 72.87 Expense
6100 AMBULANCE

PERSONNEL SERVICES
320-6100-539-5101SALARIESFT 829,887.00 606,885.88 43,886.58 562,999.30 266,887.70 0.00 32.16 320-6100-539-5102OVERTIMEFT 75,000.00 182,147.96 8,038.31 174,109.65 -99,109.65 0.00 -132.15 320-6100-539-5105PART TIMERESERVES 45,000.00 6,380.96 521.47 5,859.49 39,140.51 0.00 86.98 320-6100-539-5121FICA 72,666.00 60,363.67 3,919.75 56,443.92 16,222.08 0.00 22.32 320-6100-539-5122PERS UAL 91,965.00 0.00 0.00 0.00 91,965.00 0.00 100.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 36 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
320-6100-539-5123PERS 136,333.00 70,876.22 8,677.55 62,198.67 74,134.33 0.00 54.38 320-6100-539-5125MEDICAL 79,744.00 89,383.00 3,558.69 85,824.31 -6,080.31 0.00 -7.62 320-6100-539-5127WORKERS COMP 91,123.00 0.00 0.00 0.00 91,123.00 0.00 100.00 320-6100-539-5129UNIFORM ALLOWANCE 12,960.00 9,120.00 360.00 8,760.00 4,200.00 0.00 32.41 320-6100-539-5131EAP 476.00 0.00 0.00 0.00 476.00 0.00 100.00 320-6100-539-5133LIFE INSURANCE 415.00 223.77 20.91 202.86 212.14 0.00 51.12 PERSONNEL SERVICES 1,435,569.00 1,025,381.46 68,983.26 956,398.20 479,170.80 0.00 33.38

MATERIAL & SERVICES
320-6100-539-5201OFFICE SUPPLIESPOSTAGE 10,000.00 10,917.63 2,689.39 8,228.24 1,771.76 0.00 17.72 320-6100-539-5204SPEC DEPTLAUNDRY 6,500.00 5,885.05 0.00 5,885.05 614.95 0.00 9.46 320-6100-539-5210DEPT TOOLS & SUPPLIES 48,000.00 36,414.68 20.81 36,393.87 11,606.13 0.00 24.18 320-6100-539-5211PRINTING & ADVERTISING 9,500.00 73.00 0.00 73.00 9,427.00 0.00 99.23 320-6100-539-5215INSURANCE 0.00 1,264.51 1,204.91 59.60 -59.60 0.00 0.00 320-6100-539-5216COMMUNICATIONS 13,500.00 6,292.57 0.00 6,292.57 7,207.43 0.00 53.39 320-6100-539-5222VEHICLE MAINTENANCE 28,500.00 11,289.57 300.00 10,989.57 17,510.43 0.00 61.44 320-6100-539-5224FUELS 35,000.00 26,487.44 0.00 26,487.44 8,512.56 0.00 24.32 320-6100-539-5225OFFICE EQUIP MAINT 2,500.00 1,729.06 0.00 1,729.06 770.94 0.00 30.84 320-6100-539-5226EQUIPMENT MAINTENANCE 11,000.00 1,493.27 0.00 1,493.27 9,506.73 0.00 86.42 320-6100-539-5250AR WRITE OFF 2,130,829.00 593,921.50 0.00 593,921.50 1,536,907.50 0.00 72.13 320-6100-539-5261LIABILITY INSURANCE 74,886.00 0.00 0.00 0.00 74,886.00 0.00 100.00 320-6100-539-5262PROPERTY INSURANCE 26,177.00 0.00 0.00 0.00 26,177.00 0.00 100.00 320-6100-539-5263VEHICLE INSURANCE 5,152.00 0.00 0.00 0.00 5,152.00 0.00 100.00 320-6100-539-5264ERMA 18,444.00 0.00 0.00 0.00 18,444.00 0.00 100.00 320-6100-539-5265RISK MGTRMA ADMIN FEES 124.00 0.00 0.00 0.00 124.00 0.00 100.00 320-6100-539-5270PROFESSIONAL SERVICES 78,000.00 72,112.22 1,492.57 70,619.65 7,380.35 0.00 9.46 320-6100-539-5291CONFMEETINGSTRAVEL 8,000.00 3,736.26 338.88 3,397.38 4,602.62 0.00 57.53 320-6100-539-5292MEMBERSHIPDUES 5,000.00 2,112.94 0.00 2,112.94 2,887.06 0.00 57.74 320-6100-539-5296TRAINING & EDUCATION 15,000.00 7,536.85 75.00 7,461.85 7,538.15 0.00 50.25 320-6100-539-5298GEMT QUALITY ASSURANCE
FEE
44,000.00 0.00 0.00 0.00 44,000.00 0.00 100.00
320-6100-539-5299IGT EXPENSE 626,810.00 634,714.50 0.00 634,714.50 -7,904.50 0.00 -1.26 320-6100-539-5301DEPRECIATION 253,756.00 0.00 0.00 0.00 253,756.00 0.00 100.00 320-6100-539-5340MISCELLANEOUS EXPENSE 5,000.00 7.76 0.00 7.76 4,992.24 0.00 99.84 320-6100-539-5341COVID-19 0.00 401.50 0.00 401.50 -401.50 0.00 0.00 MATERIAL & SERVICES 3,455,678.00 1,416,390.31 6,121.56 1,410,268.75 2,045,409.25 0.00 59.19

DEBT SERVICES
320-6100-539-5614FIRE STATION BOND PAYMNTS 56,388.00 56,387.50 0.00 56,387.50 0.50 0.00 0.00 DEBT SERVICES 56,388.00 56,387.50 0.00 56,387.50 0.50 0.00 0.00 6100 AMBULANCE 4,947,635.00 2,498,159.27 75,104.82 2,423,054.45 2,524,580.55 0.00 51.03 6200 FIRE

PERSONNEL SERVICES
320-6200-539-5101SALARIESFT 325,208.00 183,726.72 17,067.04 166,659.68 158,548.32 0.00 48.75 320-6200-539-5102OVERTIMEFT 30,000.00 50,569.94 3,125.94 47,444.00 -17,444.00 0.00 -58.15 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 37 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
320-6200-539-5105PART TIMERESERVES 30,000.00 3,772.62 521.47 3,251.15 26,748.85 0.00 89.16 320-6200-539-5121FICA 29,468.00 18,016.33 1,534.76 16,481.57 12,986.43 0.00 44.07 320-6200-539-5122PERS UAL 35,764.00 0.00 0.00 0.00 35,764.00 0.00 100.00 320-6200-539-5123PERS 40,772.00 21,482.76 3,374.64 18,108.12 22,663.88 0.00 55.59 320-6200-539-5125MEDICAL 36,337.00 30,418.16 1,383.79 29,034.37 7,302.63 0.00 20.10 320-6200-539-5127WORKERS COMP 35,437.00 0.00 0.00 0.00 35,437.00 0.00 100.00 320-6200-539-5129UNIFORM ALLOWANCE 5,040.00 2,380.00 140.00 2,240.00 2,800.00 0.00 55.56 320-6200-539-5131EAP 59.00 0.00 0.00 0.00 59.00 0.00 100.00 320-6200-539-5133LIFE INSURANCE 161.00 60.75 8.02 52.73 108.27 0.00 67.25 PERSONNEL SERVICES 568,246.00 310,427.28 27,155.66 283,271.62 284,974.38 0.00 50.15

MATERIAL & SERVICES
320-6200-539-5201OFFICE SUPPLIESPOSTAGE 10,000.00 7,016.43 491.22 6,525.21 3,474.79 0.00 34.75 320-6200-539-5210DEPT TOOLS & SUPPLIES 35,000.00 17,189.94 18.97 17,170.97 17,829.03 0.00 50.94 320-6200-539-5211PCF UNIFORMS 12,500.00 0.00 0.00 0.00 12,500.00 0.00 100.00 320-6200-539-5214PRINTING & ADVERTISING 5,000.00 885.68 0.00 885.68 4,114.32 0.00 82.29 320-6200-539-5216COMMUNICATIONS 17,500.00 16,456.08 0.00 16,456.08 1,043.92 0.00 5.97 320-6200-539-5218UTILITIES 40,000.00 27,262.19 0.00 27,262.19 12,737.81 0.00 31.84 320-6200-539-5222VEHICLE MAINTENANCE 30,000.00 41,160.81 12,740.80 28,420.01 1,579.99 0.00 5.27 320-6200-539-5224FUELS 22,000.00 23,071.25 0.00 23,071.25 -1,071.25 0.00 -4.87 320-6200-539-5226EQUIPMENT MAINTENANCE 12,000.00 10,239.39 54.15 10,185.24 1,814.76 0.00 15.12 320-6200-539-5261LIABILITY INSURANCE 9,245.00 0.00 0.00 0.00 9,245.00 0.00 100.00 320-6200-539-5262PROPERTY INSURANCE 3,232.00 0.00 0.00 0.00 3,232.00 0.00 100.00 320-6200-539-5263VEHICLE INSURANCE 2,003.00 0.00 0.00 0.00 2,003.00 0.00 100.00 320-6200-539-5264ERMA 2,277.00 0.00 0.00 0.00 2,277.00 0.00 100.00 320-6200-539-5265RISK MGTRMA ADMIN FEES 15.00 0.00 0.00 0.00 15.00 0.00 100.00 320-6200-539-5270PROFESSIONAL SERVICES 35,000.00 23,313.76 0.00 23,313.76 11,686.24 0.00 33.39 320-6200-539-5291CONFMEETINGSTRAVEL 6,000.00 5,777.93 98.78 5,679.15 320.85 0.00 5.35 320-6200-539-5292MEMBERSHIPSDUES 7,000.00 6,880.70 0.00 6,880.70 119.30 0.00 1.70 320-6200-539-5296TRAINING & EDUCATION 9,500.00 5,268.23 0.00 5,268.23 4,231.77 0.00 44.54 320-6200-539-5324FIRE PREVENTION 7,000.00 6,213.29 0.00 6,213.29 786.71 0.00 11.24 MATERIAL & SERVICES 265,272.00 190,735.68 13,403.92 177,331.76 87,940.24 0.00 33.15

CAPITAL OUTLAY
320-6200-539-5701CAPITAL OUTLAY 22,000.00 8,270.84 3,814.13 4,456.71 17,543.29 0.00 79.74 CAPITAL OUTLAY 22,000.00 8,270.84 3,814.13 4,456.71 17,543.29 0.00 79.74 6200 FIRE 855,518.00 509,433.80 44,373.71 465,060.09 390,457.91 0.00 45.64 Expense 5,803,153.00 3,007,593.07 119,478.53 2,888,114.54 2,915,038.46 0.00 50.23 320 AMBULANCEFIRE -550,581.00 3,020,254.26 1,855,960.43 1,164,293.83 -1,714,874.83 0.00 311.47 501 RISK MANAGEMENT
Revenue
0000 Department

CHARGES AND SERVICES
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 38 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
501-0000-515-0561WORKERS COMP INS CHGS -395,576.00 0.00 0.00 0.00 -395,576.00 0.00 100.00 501-0000-515-0562EMP ASSIST PRGM CHGS -1,731.00 0.00 0.00 0.00 -1,731.00 0.00 100.00 501-0000-515-0565GEN LIABILITY INS CHGS -272,103.00 0.00 0.00 0.00 -272,103.00 0.00 100.00 501-0000-515-0566PROPERTY INS CHGS -95,118.00 0.00 0.00 0.00 -95,118.00 0.00 100.00 501-0000-515-0567VEHICLE INS CHARGES -57,238.00 0.00 0.00 0.00 -57,238.00 0.00 100.00 501-0000-515-0568ERMA PERSONNEL CHGS -67,019.00 0.00 0.00 0.00 -67,019.00 0.00 100.00 501-0000-515-0569RISK MGT ADMIN CHGS -449.00 0.00 0.00 0.00 -449.00 0.00 100.00 CHARGES AND SERVICES -889,234.00 0.00 0.00 0.00 -889,234.00 0.00 100.00 0000 Department -889,234.00 0.00 0.00 0.00 -889,234.00 0.00 100.00 Revenue -889,234.00 0.00 0.00 0.00 -889,234.00 0.00 100.00 Expense
5200 RISK MANAGEMENT

MATERIAL & SERVICES
501-5200-515-5261WORKERS COMP PREMS 395,576.00 296,094.00 0.00 296,094.00 99,482.00 0.00 25.15 501-5200-515-5262EMP ASSIST PRGM PREMS 1,731.00 1,573.00 0.00 1,573.00 158.00 0.00 9.13 501-5200-515-5265GEN LIAB INS PREMIUMS 272,103.00 254,399.00 0.00 254,399.00 17,704.00 0.00 6.51 501-5200-515-5266PROPERTY INS PREMIUMS 95,118.00 82,177.00 0.00 82,177.00 12,941.00 0.00 13.61 501-5200-515-5267VEHICLE INS PREMIUMS 57,238.00 60,631.00 0.00 60,631.00 -3,393.00 0.00 -5.93 501-5200-515-5268ERMA PERSONNEL PREMS 67,019.00 369.00 12,453.00 -12,084.00 79,103.00 0.00 118.03 501-5200-515-5269CSJVRMA ADMIN CHGS 449.00 0.00 0.00 0.00 449.00 0.00 100.00 501-5200-515-5271CRIME SHIELD PROGRAM 0.00 1,890.00 0.00 1,890.00 -1,890.00 0.00 0.00 MATERIAL & SERVICES 889,234.00 697,133.00 12,453.00 684,680.00 204,554.00 0.00 23.00 5200 RISK MANAGEMENT 889,234.00 697,133.00 12,453.00 684,680.00 204,554.00 0.00 23.00 Expense 889,234.00 697,133.00 12,453.00 684,680.00 204,554.00 0.00 23.00 501 RISK MANAGEMENT 0.00 697,133.00 12,453.00 684,680.00 -684,680.00 0.00 0.00 502 CALPERS UAL FUND
Revenue
0000 Department

TRANSFERS
502-0000-520-0600TRANSFERS FROM GENERAL
FUND
-518,284.00 0.00 0.00 0.00 -518,284.00 0.00 100.00
TRANSFERS -518,284.00 0.00 0.00 0.00 -518,284.00 0.00 100.00 0000 Department -518,284.00 0.00 0.00 0.00 -518,284.00 0.00 100.00 Revenue -518,284.00 0.00 0.00 0.00 -518,284.00 0.00 100.00 Expense
5300 Department

PERSONNEL SERVICES
GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 39 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
502-5300-515-5150MISCELLANEOUS PLAN 111,346.00 0.00 0.00 0.00 111,346.00 0.00 100.00 502-5300-515-5154SAFETY FIRE PLAN 127,729.00 0.00 0.00 0.00 127,729.00 0.00 100.00 PERSONNEL SERVICES 239,075.00 0.00 0.00 0.00 239,075.00 0.00 100.00 5300 Department 239,075.00 0.00 0.00 0.00 239,075.00 0.00 100.00 Expense 239,075.00 0.00 0.00 0.00 239,075.00 0.00 100.00 502 CALPERS UAL FUND -279,209.00 0.00 0.00 0.00 -279,209.00 0.00 100.00 503 ECONOMIC STABILIZATION
FUND
Revenue
0000 Department

TRANSFERS
503-0000-525-0700TRANSFERS FROM OTHER
FUNDS
-111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00
TRANSFERS -111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00 0000 Department -111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00 Revenue -111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00 503 ECONOMIC STABILIZATION
FUND
-111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00
504 EQUIPMENT RESERVE FUND
Revenue
0000 Department

TRANSFERS
504-0000-530-0800TRANSFERS FROM OTHER
FUNDS
-111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00
TRANSFERS -111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00 0000 Department -111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00 Revenue -111,061.00 0.00 0.00 0.00 -111,061.00 0.00 100.00 Expense
5500 Department

MATERIAL & SERVICES
504-5500-515-5270PROFESSIONAL SERVICES 0.00 10,000.00 0.00 10,000.00 -10,000.00 0.00 0.00 MATERIAL & SERVICES 0.00 10,000.00 0.00 10,000.00 -10,000.00 0.00 0.00 5500 Department 0.00 10,000.00 0.00 10,000.00 -10,000.00 0.00 0.00 Expense 0.00 10,000.00 0.00 10,000.00 -10,000.00 0.00 0.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 40 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
504 EQUIPMENT RESERVE FUND -111,061.00 10,000.00 0.00 10,000.00 -121,061.00 0.00 109.00 740 SUCCESSOR AGENCY RDA
Expense
9100 OPERATING

DEBT SERVICES
740-9100-519-5606RDA BOND RETIREMENT 1,580.00 0.00 0.00 0.00 1,580.00 0.00 100.00 DEBT SERVICES 1,580.00 0.00 0.00 0.00 1,580.00 0.00 100.00 9100 OPERATING 1,580.00 0.00 0.00 0.00 1,580.00 0.00 100.00 Expense 1,580.00 0.00 0.00 0.00 1,580.00 0.00 100.00
740 SUCCESSOR AGENCY RDA 1,580.00 0.00 0.00 0.00 1,580.00 0.00 100.00 750 FINANCE AUTHORITY
Revenue
0000 Department

INTEREST INCOME
750-0000-451-0101INTEREST -76,000.00 0.00 0.00 0.00 -76,000.00 0.00 100.00 INTEREST INCOME -76,000.00 0.00 0.00 0.00 -76,000.00 0.00 100.00 0000 Department -76,000.00 0.00 0.00 0.00 -76,000.00 0.00 100.00 Revenue -76,000.00 0.00 0.00 0.00 -76,000.00 0.00 100.00 Expense
9100 OPERATING

MATERIAL & SERVICES
750-9100-519-5280MISC BOND FEES 4,950.00 2,310.00 0.00 2,310.00 2,640.00 0.00 53.33 750-9100-519-5474BOND PRINCIPAL EXPENSE 320,500.00 250,500.00 250,500.00 0.00 320,500.00 0.00 100.00 750-9100-519-5475INTEREST EXPENSE 3,570.00 3,569.63 3,569.63 0.00 3,570.00 0.00 100.00 MATERIAL & SERVICES 329,020.00 256,379.63 254,069.63 2,310.00 326,710.00 0.00 99.30 9100 OPERATING 329,020.00 256,379.63 254,069.63 2,310.00 326,710.00 0.00 99.30 Expense 329,020.00 256,379.63 254,069.63 2,310.00 326,710.00 0.00 99.30 750 FINANCE AUTHORITY 253,020.00 256,379.63 254,069.63 2,310.00 250,710.00 0.00 99.09 754 SPEC ASSESS 91-1 AGENCY
Revenue
0000 Department

ASSESSMENTS
754-0000-491-0201ASSESSMENTS RECEIVED -52,000.00 0.00 0.00 0.00 -52,000.00 0.00 100.00 ASSESSMENTS -52,000.00 0.00 0.00 0.00 -52,000.00 0.00 100.00 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 41 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
0000 Department -52,000.00 0.00 0.00 0.00 -52,000.00 0.00 100.00 Revenue -52,000.00 0.00 0.00 0.00 -52,000.00 0.00 100.00 754 SPEC ASSESS 91-1 AGENCY -52,000.00 0.00 0.00 0.00 -52,000.00 0.00 100.00 755 SPEC ASSESS 91-1SUPP AGEN
Revenue
0000 Department

ASSESSMENTS
755-0000-491-0201ASSESSMENTS RECEIVED -2,850.00 0.00 0.00 0.00 -2,850.00 0.00 100.00 ASSESSMENTS -2,850.00 0.00 0.00 0.00 -2,850.00 0.00 100.00 0000 Department -2,850.00 0.00 0.00 0.00 -2,850.00 0.00 100.00 Revenue -2,850.00 0.00 0.00 0.00 -2,850.00 0.00 100.00
755 SPEC ASSESS 91-1SUPP AGEN -2,850.00 0.00 0.00 0.00 -2,850.00 0.00 100.00 756 SPEC ASSESS 92-1 AGENCY
Revenue
0000 Department

ASSESSMENTS
756-0000-491-0201ASSESSMENTS RECEIVED -48,000.00 0.00 0.00 0.00 -48,000.00 0.00 100.00 ASSESSMENTS -48,000.00 0.00 0.00 0.00 -48,000.00 0.00 100.00 0000 Department -48,000.00 0.00 0.00 0.00 -48,000.00 0.00 100.00 Revenue -48,000.00 0.00 0.00 0.00 -48,000.00 0.00 100.00 Expense
9100 OPERATING

MATERIAL & SERVICES
756-9100-519-5280MISC BOND FEES 2,420.00 0.00 0.00 0.00 2,420.00 0.00 100.00 MATERIAL & SERVICES 2,420.00 0.00 0.00 0.00 2,420.00 0.00 100.00

DEBT SERVICES
756-9100-519-5620ASSESSMENT BOND PAYMENTS 1,750.00 1,750.00 0.00 1,750.00 0.00 0.00 0.00 DEBT SERVICES 1,750.00 1,750.00 0.00 1,750.00 0.00 0.00 0.00 9100 OPERATING 4,170.00 1,750.00 0.00 1,750.00 2,420.00 0.00 58.03 Expense 4,170.00 1,750.00 0.00 1,750.00 2,420.00 0.00 58.03 756 SPEC ASSESS 92-1 AGENCY -43,830.00 1,750.00 0.00 1,750.00 -45,580.00 0.00 103.99 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 42 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
757 SPEC ASSES 92-2 AGENCY
Revenue
0000 Department

ASSESSMENTS
757-0000-491-0201ASSESSMENTS RECEIVED -41,000.00 0.00 0.00 0.00 -41,000.00 0.00 100.00 ASSESSMENTS -41,000.00 0.00 0.00 0.00 -41,000.00 0.00 100.00 0000 Department -41,000.00 0.00 0.00 0.00 -41,000.00 0.00 100.00 Revenue -41,000.00 0.00 0.00 0.00 -41,000.00 0.00 100.00 Expense
9100 OPERATING

MATERIAL & SERVICES
757-9100-519-5280MISC BOND FEES 3,400.00 0.00 0.00 0.00 3,400.00 0.00 100.00 MATERIAL & SERVICES 3,400.00 0.00 0.00 0.00 3,400.00 0.00 100.00

DEBT SERVICES
757-9100-519-5620ASSESSMENT BOND PAYMENTS 1,275.00 1,275.00 0.00 1,275.00 0.00 0.00 0.00 DEBT SERVICES 1,275.00 1,275.00 0.00 1,275.00 0.00 0.00 0.00 9100 OPERATING 4,675.00 1,275.00 0.00 1,275.00 3,400.00 0.00 72.73 Expense 4,675.00 1,275.00 0.00 1,275.00 3,400.00 0.00 72.73 757 SPEC ASSES 92-2 AGENCY -36,325.00 1,275.00 0.00 1,275.00 -37,600.00 0.00 103.51 759 LANDSCPE & LIGHT DIST 93-01
Revenue
0000 Department

ASSESSMENTS
759-0000-491-0201ASSESSMENTS RECEIVED -107,803.00 0.00 53,901.43 -53,901.43 -53,901.57 0.00 50.00 ASSESSMENTS -107,803.00 0.00 53,901.43 -53,901.43 -53,901.57 0.00 50.00 0000 Department -107,803.00 0.00 53,901.43 -53,901.43 -53,901.57 0.00 50.00 Revenue -107,803.00 0.00 53,901.43 -53,901.43 -53,901.57 0.00 50.00 Expense
9100 OPERATING

MATERIAL & SERVICES
759-9100-549-5481ZONE 1 MAINTENANCE 5,933.00 989.69 0.00 989.69 4,943.31 0.00 83.32 759-9100-549-5482ZONE 2 MAINTENANCE 2,499.00 348.64 0.00 348.64 2,150.36 0.00 86.05 759-9100-549-5483ZONE 3 MAINTENANCE 6,026.00 888.48 0.00 888.48 5,137.52 0.00 85.26 759-9100-549-5484ZONE 4 MAINTENANCE 5,069.00 719.78 0.00 719.78 4,349.22 0.00 85.80 759-9100-549-5485ZONE 5 MAINTENANCE 4,421.00 596.07 0.00 596.07 3,824.93 0.00 86.52 759-9100-549-5486ZONE 6 MAINTENANCE 3,845.00 337.40 0.00 337.40 3,507.60 0.00 91.22 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 43 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
759-9100-549-5487ZONE 7 MAINTENANCE 8,235.00 686.04 0.00 686.04 7,548.96 0.00 91.67 759-9100-549-5488ZONE 8 MAINTENANCE 7,222.00 562.33 0.00 562.33 6,659.67 0.00 92.21 759-9100-549-5489ZONE 9 MAINTENANCE 27,878.00 472.36 0.00 472.36 27,405.64 0.00 98.31 759-9100-549-5490ZONE 10 MAINTENANCE 9,477.00 641.05 0.00 641.05 8,835.95 0.00 93.24 759-9100-549-5491ZONE 11 MAINTENANCE 11,728.00 652.30 0.00 652.30 11,075.70 0.00 94.44 759-9100-549-5492ANNEXATION # 12 (WEIBEC 8,079.00 56.23 0.00 56.23 8,022.77 0.00 99.30 759-9100-549-5493ANNEXATION # 13 6,215.00 517.34 0.00 517.34 5,697.66 0.00 91.68 759-9100-549-5494ANNEXATION #14 1,176.00 382.38 0.00 382.38 793.62 0.00 67.48 MATERIAL & SERVICES 107,803.00 7,850.09 0.00 7,850.09 99,952.91 0.00 92.72 9100 OPERATING 107,803.00 7,850.09 0.00 7,850.09 99,952.91 0.00 92.72 Expense 107,803.00 7,850.09 0.00 7,850.09 99,952.91 0.00 92.72 759 LANDSCPE & LIGHT DIST 93-01 0.00 7,850.09 53,901.43 -46,051.34 46,051.34 0.00 0.00 760 COMMUNITY FACILITIES

DISTRICT
Revenue
0000 Department

PROPERTY TAXES
760-0000-491-0203TRACT 6151-MONARCH -29,881.00 0.00 0.00 0.00 -29,881.00 0.00 100.00 760-0000-491-0205CFD TRACT 6122 KINGS

ESTATES
-81,998.00 0.00 75,285.41 -75,285.41 -6,712.59 0.00 8.19 760-0000-491-0208CFD TRACT 16-002 TULARE CO. -199,058.00 1,430.62 104,730.58 -103,299.96 -95,758.04 0.00 48.11 760-0000-491-0209TRACT 6306-SUMMERLYN -13,203.00 0.00 0.00 0.00 -13,203.00 0.00 100.00 PROPERTY TAXES -324,140.00 1,430.62 180,015.99 -178,585.37 -145,554.63 0.00 44.90 0000 Department -324,140.00 1,430.62 180,015.99 -178,585.37 -145,554.63 0.00 44.90 Revenue -324,140.00 1,430.62 180,015.99 -178,585.37 -145,554.63 0.00 44.90 Expense
9100 OPERATING

MATERIAL & SERVICES
760-9100-549-5270PROFESSIONAL SERVICES 6,000.00 5,005.00 0.00 5,005.00 995.00 0.00 16.58 760-9100-549-5273TRACT 61226242-KINGS

ESTATES

0.00 5,000.00 0.00 5,000.00 -5,000.00 0.00 0.00
760-9100-549-5276TRACT 16-002 TULARE CO 0.00 5,000.00 0.00 5,000.00 -5,000.00 0.00 0.00 MATERIAL & SERVICES 6,000.00 15,005.00 0.00 15,005.00 -9,005.00 0.00 -150.08

INTERFUND TRANSFERS
760-9100-549-5505TRANSFER TO GENERAL FUND 247,408.00 0.00 0.00 0.00 247,408.00 0.00 100.00 760-9100-549-5506TRANSFER TO FIRE DEP FUND 108,963.00 0.00 0.00 0.00 108,963.00 0.00 100.00 INTERFUND TRANSFERS 356,371.00 0.00 0.00 0.00 356,371.00 0.00 100.00 9100 OPERATING 362,371.00 15,005.00 0.00 15,005.00 347,366.00 0.00 95.86 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 44 Account
Number
Description Budget Debits Credits End Bal YTD Bgt Var Encumbered % AvailUncollect
Expense 362,371.00 15,005.00 0.00 15,005.00 347,366.00 0.00 95.86 760 COMMUNITY FACILITIES

DISTRICT
38,231.00 16,435.62 180,015.99 -163,580.37 201,811.37 0.00 527.87 Revenue Total -30,061,239.00 1,281,782.38 15,488,319.40 -14,206,537.02 -15,854,701.98 0.00 -52.7413 Expense Total 32,789,426.00 17,786,297.14 1,667,933.52 16,118,363.62 16,671,062.38 254,187.08 50.0676 Grand Total 2,728,187.00 19,068,079.52 17,156,252.92 1,911,826.60 816,360.40 254,187.08 0.2061 GL - Department Revenue and Expense Report (03/10/2023 - 11:10 AM) Page 45 \\cityhall-dc\CHUsers\Abigail Palsgaard\City Council\City Council Staff Reports\2023\2023.03.15 Council Staff Reports\3-10-23 report.doc Page 1 of 3

CAPITAL IMPROVEMENT PROJECTS
I. Bethel / Sierra Roundabout
The project has been completed.

II. Downtown Parking Lots Rehabilitation
The project will begin construction on March 13, 2023, and is expected to be completed in late Spring 2023.

III. 18th Avenue Sidewalks
The project includes constructing sidewalks along the west side of 18th Avenue between Tulare Street and Klepper Avenue. The project design is complete and is currently nearing the end of the right of way phase. Construction is anticipated to begin in Summer 2023.

IV. Madsen Avenue Street Reconstruction

The project will reconstruct Madsen Avenue between Stroud Avenue and Kamm Avenue. The project is nearing the completion of the design phase and construction is anticipated in Summer 2023.

V. 12th Avenue Sidewalks

The project will construct new sidewalks on 12th Avenue between Stroud Avenue and Aslan Way adjacent to Rafer Johnson Junior High School. The project has completed the design phase and construction is anticipated in Summer 2023.

VI. 2023 Streets Project
The project will rehabilitate pavements on the following streets:

CITY OF KINGSBURG

ENGINEERING PROGRESS REPORT
March 10, 2023
\\cityhall-dc\CHUsers\Abigail Palsgaard\City Council\City Council Staff Reports\2023\2023.03.15 Council Staff Reports\3-10-23 report.doc Page 2 of 3
• 18th Avenue – Earl Street to Kern Street
• 22nd Avenue – Sierra Street to Orange Ave
• 10th Avenue – Stroud Ave to Kamm Ave
The project is completing the design phase construction is anticipated in Summer 2023.

VII. Laurel Street Dog Park

The project will construct improvements to the Dog park including shade structures, turf, landscaping, and other amenities. Project is currently in the design phase and construction is anticipated in Summer 2024.

VIII. Sierra Street RRFB Improvements

The project will install rectangular rapid flashing beacons at the Draper Street, 19th Avenue and 20th Avenue intersections along Sierra Street. The design phase is nearly complete, and construction is anticipated in Summer 2023.

IX. Athwal Park Improvements

The project will construct improvements to Athwal Park including restrooms, installation of a new crosswalk, hardscape, and other amenities. The project is out to bid and construction will begin Spring 2023.

X. Police Station Remodel

The project has been awarded and will begin construction on March 20, 2023.

Construction is expected to take 4-5 months to complete.

XI. TOD Phase 1

The project includes construction of curb extension at four intersections on Lewis Street and construction of bike lanes on Draper Street. The project is in early stages of the design phase.

XII. Senior Center Kitchen Remodel

The project includes remodel and upgrade of the Senior Center kitchen. The project is in early stages of the design phase. Construction is anticipated in Fall 2023.

PLANNING & DEVELOPMENT PROJECTS
XIII. Development Projects
The City Engineer is performing engineering review and/or inspection of the \\cityhall-dc\CHUsers\Abigail Palsgaard\City Council\City Council Staff Reports\2023\2023.03.15 Council Staff Reports\3-10-23 report.doc Page 3 of 3
following entitlement projects:
a) TTM 6151 – The infrastructure is substantially complete except for the neighborhood park.
b) TTM 6167 (Kings Estates Phase 3) – Infrastructure work is nearly complete.
c) Tract 6421 (Kings Estates Phase 4) - The Final Map and improvement plans are nearly competed.
d) Sinclair Gas Station – The City Engineer is working with the planning department to finalize the Site Plan Review for redevelopment of the gas station located in the northwest corner of Simpson Street / Sierra Street. e) Rafer Johnson Drive / Sierra Street Gas Station - The City Engineer is reviewing improvement plans related to on-site and off-site infrastructure improvements.
f) Packaging Corporation of America (PCA) Rail Dock Expansion - The City Engineer is reviewing improvement plans related to on-site and offsite infrastructure improvements. g) Proposed Truck Wash / Repair (Simpson/Bethel) - The City Engineer is reviewing a Site Plan Review application for redevelopment of the project located in the southwest quadrant of Simpson Street / Bethel Avenue. h) Anderson Village (Hash Development) – Phase 3 is nearly complete. i) Sohol Apartments – The City Engineer is reviewing improvement plans related to on-site and off-site infrastructure improvements. j) KMF Phase 1 – The City Engineer is reviewing improvement plans for installation of communication ducts within various city streets and anticipates issuance of a permit and construction to begin in Spring 2023.

OTHER PROJECTS
XIV. PG&E Rule 20A Undergrounding Projects
The City Engineer is working with PGE to complete the 10th Avenue (Draper Street to Roosevelt Street) undergrounding project within the City of Kingsburg.

XV. Urban Water Management Plan Update
The City Engineer is updating the City’s Urban Water Management Plan. The State Water Board requires that the plan be updated every 5 years.

XVI. Traffic Safety Projects
The City Engineer’s office is preparing a Speed Hump Policy and an Intersection Control Evaluation Policy.

March 15, 2023
Pension Funding
Contributions
(Employer and
Employee, calc’d by
Actuary)
Interest Earnings
(estimated by
CalPERS – can be
extremely volatile)
What Goes into Employer Contribution Requirements
Contribution Requirements
3 Member
Information
Benefit Provisions
Calculations
Actuarial Assumptions
and Methods
$
qx
Actual Experience
Contribution
Requirements

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
• Fund loses 6.1% in FY2022
How Did We Get Here?
• Investment losses (Great Recession)
• CalPERS Contribution Policy
• Enhanced Benefits
• Demographics & Assumption Changes
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
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 is pensionable ($146,042 for 2023) • 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 (some pending changes being considered post-COVID)
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)

CALPERS UAL
FY 19/20 FY 19/20 FY 20/21 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Plan Lump Sum ADPs Oct 11, 2019 Lump Sum w/out ADPs Lump Sum Lump Sum ADPs Dec 27, 2021 Lump Sum w/out ADPs Lump Sum Lump Sum Miscellaneous $ 197,237 $ 300,000 $ 221,356 $ 209,389 $ 238,928 $ 300,000 $ 218,363 $ 192,471 $ 182,144 Pepra Misc. $ 3,583 $ 5,100 $ 5,100 $ 5,385 $ 5,891 $ 5,891 $ - Safety Fire $ 107,928 $ 250,000 $ 119,173 $ 108,447 $ 119,505 $ 150,000 $ 136,201 $ 121,616 $ 119,805 Pepra Safety Fire $ 4,877 $ 4,314 $ 4,314 $ 4,621 $ 5,213 $ 5,213 $ - Safety Police $ 257,289 $ 300,000 $ 282,168 $ 270,202 $ 298,696 $ 300,000 $ 338,009 $ 307,581 $ 306,874 Pepra Safety Police $ 5,542 $ 9,097 $ 9,097 $ 9,731 $ 10,859 $ 10,859 $ - Total $ 576,456 $ 850,000 $ 641,208 $ 606,549 $ 676,866 $ 750,000 $ 714,536 $ 643,631 $ 608,823 The highlighted columns are what we would have paid in those years without making the Additional Discretionary Payments (ADPs).

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.

Normal Costs
Employee Contributions (Normal Costs):

1. Implemented Pension Reform: All PEPRA Employees are required to pay 50% of their normal cost per law. For FY24, employee contribution rates will increase 1% for MISC. and .75% for Public Safety (PEPRA employees only).

2. Police CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Police normal cost for FY22 is 31.82% of payroll, meaning employees pay ~37% of normal contribution rate (city picks up 63%).

3. Fire CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Police normal cost for FY22 is 31.82% of payroll, meaning employees pay ~37% of normal contribution rate (city picks up 63%).

4. Misc. CLASSIC members contribute ~7% of normal cost rate (total percentage of payroll is ~18.76%); equates to ~37% of normal contribution rate (city picks up 63%). - These numbers have been shifting toward more contributions from the employer, the split had been closer to 40/60.

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).
15 Next Steps…
• Await Updated June 30, 2022, Actuarial Documents (Aug. 2023). • Continue to monitor CalPERS returns (beginning of 2022 has seen downward return on investments)
• Utilize ADPs and fund savings to offset rising contributions. o Putting money into the market in down years has historically led to greater returns over time.

Every effort has been made to verify the accuracy of the information, which is intended for general use only.  01-2022-1 Investment & Pension Funding Facts at a Glance for Fiscal Year 2021–22 Investments (PERF*)
Total Fund Market Value & Fund Returns
by Fiscal Year (for FY end 6/30)
**(in billions) ***(%)
2022 $439.4 (6.1%)
2021 $477.3 21.3%
2020 $392.5 4.7%
2019 $372.6 6.7%
2018 $354.0 8.6%
2017 $326.5 11.2%
2016 $298.7 0.6%
2015 $302.7 2.4%
2014 $300.3 18.4%
2013 $257.9 13.2%
* Public Employees' Retirement Fund (PERF)
** Money-weighted market value of assets. Reflects private equity and real assets valuations as of 6/30
*** Time-weighted rates of return. Reflects private equity and real assets valuations as of 3/31
Annualized Investment Returns*
(for FY end 6/30)
FY to date (6.1%)
3 years 6.0%
5 years 6.7%
10 years 7.7%
20 years 6.9%
30 years 7.7%
* Time-weighted rates of return. Reflects private equity and real assets valuations as of 3/31
Discount Rate Changes
2022–23* (State/School) 7.0% Ž 6.8%
2023–24* (PA) 7.0% Ž 6.8%
2019–20* (State) . . . . . . . . . . . . . . 7.25% Ž 7.0% 2020–21* (School/PA) 7.25% Ž 7.0%
2018–19* (State) 7.375% Ž 7.25%
2019–20* (School/PA) 7.375% Ž 7.25%
2017–18* (State) 7.5% Ž 7.375%
2018–19* (School/PA) 7.5% Ž 7.375%
* FY required contribution
Total Fund Market Value 1988 – 2022
(for FY end 6/30)

$53.7 billion
California investments as
percentage of the total fund
Investments (cont'd)
Facts at a Glance for Fiscal Year 2021–22
Investment & Pension Funding » 2
Current Asset Allocation*
* Totals may not sum due to rounding.

California Investments
12H

12.1% 88
Fair Value
Total California Investments $53.7 billion
Global Equity* $23 billion
Fixed Income** $6.9 billion
Real Assets*** $19.1 billion
Private Equity*** $3.7 billion
Private Debt*** $853.4 million
* Includes listed public equities corporate bonds.
** Fixed income also includes a portion of MBS & ABS, which have significant geographical exposure to CA & MHLP.
*** As of 3/31/22
Sustainable Investing
CalPERS actively engages with the companies we own to
protect the long-term sustainability of our investment.

From issues regarding environmental responsibility
to safe labor practices, we keep an open dialog with
company leaders and vote our proxies.
8,500+
Number of companies where
CalPERS cast proxy votes in
2022 worldwide (calendar year)
Asset Allocation*
Current Strategic Asset
Allocation Allocation
as of 6/30/22 as of 7/01/22
Global Equity 44.4% 42.0%
Fixed Income 26.7% 30.0%
Real Assets 15.8% 15.0%
Private Equity 12.0% 13.0%
Total Fund 4.2% —
Private Debt — 5.0%
Financing & Liquidity (3.3%) —
* Totals may not sum due to rounding.
271512244H

44.4% Global Equity

26.7% Fixed Income

15.8% Real Assets

12.0% Private Equity

1.1% Other:

4.2% Total Fund
(3.3%) Financing
& Liquidity
Facts at a Glance for Fiscal Year 2021–22
Pension Funding Investment & Pension Funding » 3
Funded Status Total PERF
70H

81.2%
2020–21*
3082H

72.0%
2021–22*
18 * The PERF is the Public Employees' Retirement Fund.

This percentage includes the TAP and the 1959
survivor benefit plan. Percentage based on a

6.8% discount rate.

Total Employer Contributions
Shared Responsibility
Every dollar paid to CalPERS retirees comes
from three sources*:
* Income over the last 20 years.
354817H $23 bil
School districts and
Charter Schools
$4 billion / 17%
State of California
$8 billion  / 35%
Public agencies
$11 billion /48%
321256 $1 H
Investment earnings
56¢
CalPERS employers
32¢
CalPERS members
12¢
Funded Status* of Retirement Plans by
Member Category, 5-Year Review
State School PA Total
2020–21 80.7%   78.3% 82.6% 81.2%
2019–20 70.6%   68.6% 71.1% 70.6%
2018–19 70.0%   68.5% 70.8% 70.2%
2017–18 69.5%   68.6% 70.4% 69.8%
2016–17 65.8% 68.7% 69.5% 68.0%
* Based on a 6.8% discount rate (DR) FY 2020-21, 7% DR for FYs 2016-2020, and includes the TAP and 1959 Survivor Benefit Plan.

Pension Funding* 5-Year Review (in billions)
Actuarial Value of Assets   Liabilities   Unfunded Actuarial Liability 2020–21 $477.3 $110.6
$588.0
2019–20 $391.4 $163.3
$554.7
2018–19 $372.8 $158.4
$531.2
2017–18 $354.6 $150.4
$505.0
2016–17 $326.2 $138.9
$465.0
* Based on a 6.8 discount rate (DR) FY 2020-21, 7% DR FYs 2018-20, 7% DR state and 7.25% DR for PAs and schools FY 2017-18, and a 7.25% DR for state and 7.375% DR for PAs and schools FY 2016-17.

Contributions, 5-Year Review (in thousands)
Employer Member Net Investment
Contributions Contributions Income (Loss)
2021–22 $22,702,547 $5,159,664 ($36,182,422)
2020–21 $20,034,757 $4,757,000 $88,059,909
2019–20 $22,039,561 $4,901,000 $18,516,994
2018–19 $15,612,678 $4,664,618 $22,969,664
2017–18 $19,917,796 * $4,415,129 $27,448,098
* Amount includes an additional $6 billion dollar contribution by the state.

California Public Employees’ Retirement System
Actuarial Office
400 Q Street, Sacramento, CA 95811 | Phone: (916) 795-3000 | Fax: (916) 795-2744 888 CalPERS (or 888-225-7377) | TTY: (877) 249-7442 | www.calpers.ca.gov July 2022
Miscellaneous Plan of the City of Kingsburg (CalPERS ID: 1210886769) Annual Valuation Report as of June 30, 2021
Dear Employer,
Attached to this letter, you will find the June 30, 2021 actuarial valuation report for the rate plan noted above. Provided in this report is the determination of the minimum required employer contributions for fiscal year (FY) 2023-24. In addition, the report contains important information regarding the current financial status of the plan as well as projections and risk measures to aid in planning for the future.

Because this plan is in a risk pool, the following valuation report has been separated into two sections:
• Section 1 contains specific information for the plan including the development of the current and projected employer contributions, and
• Section 2 contains the Risk Pool Actuarial Valuation appropriate to the plan as of June 30, 2021.

Section 2 can be found on the CalPERS website (www.calpers.ca.gov). From the home page, go to “Forms & Publications” and select “View All”. In the search box, enter “Risk Pool” and from the results list download the Miscellaneous Risk Pool Actuarial Valuation Report for June 30, 2021.

Your June 30, 2021 actuarial valuation report contains important actuarial information about your pension p lan at CalPERS. The plan actuary whose signature is in the Actuarial Certification is available to discuss.

Actuarial valuations are based on assumptions regarding future plan experience including investment return and payroll growth, eligibility for the types of benefits provided, and longevity among retirees. The CalPERS Board of Administration (board) adopts these assumptions after considering the advice of CalPERS actuarial and investment teams and other professionals. Each actuarial valuation reflects all prior differences between actual and assumed experience and adjusts the contribution requirements as needed. This valuation is based on an investment return assumption of 6.8%, which was adopted by the board in November 2021. Other assumptions used in this report are those recommended in the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021.

Required Contribution
The table below shows the minimum required employer contributions for FY 2023-24 along with estimates of the required contributions for FY 2024-25. Employee contributions other than cost sharing (whether paid by the employer or the employee) are in addition to the results shown below. The required employer contributions in this report do not reflect any cost sharing arrangement between the agency and the employees.

Fiscal Year Employer Normal
Cost Rate
Employer Amortization of
Unfunded Accrued Liability
2023-24 11.84% $188,235
Projected Results
2024-25 11.8% $182,000
Miscellaneous Plan of the City of Kingsburg
(CalPERS ID: 1210886769)
Annual Valuation Report as of June 30, 2021

The actual investment return for FY 2021-22 was not known at the time this report was prepared. The projections above assume the investment return for that year would be 6.8%. To the extent the actual investment return for FY 2021-22 differs from 6.8%, the actual contribution requirements for FY 2024-25 will differ from those shown above. For additional details regarding the assumptions and methods used for these projections, please refer to the “Projected Employer Contributions” in the “Highlights and Executive Summary” section. This section also contains projected required contributions through FY 2028-29.

Changes from Previous Year’s Valuation
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for FY 2020-21. Since the return exceeded the 7.00% discount rate sufficiently, the CalPERS Funding Risk Mitigation policy allows CalPERS to use a portion of the investment gain to offset the cost of reducing the expected volatility of future investment returns. Based on the thresholds specified in the policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate of 0.20%, from 7.00% to 6.80%.

On November 17, 2021, the board adopted new actuarial assumptions based on the recommendations in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study reviewed the retirement rates, termination rates, mortality rates, rates of salary increases , and inflation assumption for public agencies. These new assumptions are incorporated in this actuarial valuation and will impact the required contribution for FY 2023-24. In addition, the board adopted a new strategic asset allocation as part of its Asset Liability Management process. The new asset allocation along with the new capital market assumptions and economic assumptions support a discount rate of

6.80%. This includes a reduction in the price inflation assumption from 2.50% to 2.30%.

Besides the above noted changes, there may also be changes specific to the plan such as contract amendments and funding changes.

Further descriptions of general changes are included in the “Highlights and Executive Summary” section and in Appendix A of the Section 2 report, “Actuarial Methods and Assumptions.” Questions
We understand that you might have questions about these results , and the plan actuary whose signature is on the valuation report is available to discuss. If you have other questions, you may call the Customer Contact Center at (888)- CalPERS or (888-225-7377).

Sincerely,

SCOTT TERANDO, ASA, EA, MAAA, FCA, CFA
Chief Actuary
Actuarial Valuation
as of June 30, 2021
for the
Miscellaneous Plan
of the
City of Kingsburg
(CalPERS ID: 1210886769)
Required Contributions
for Fiscal Year
July 1, 2023 - June 30, 2024
Table of Contents
Section 1 – Plan Specific Information
Section 2 – Risk Pool Actuarial Valuation Information
Section 1
C A L I F O R N I A P U B L I C E M P L O Y E E S ’ R E T I R E M E N T S Y S T E M Plan Specific Information
for the
Miscellaneous Plan
of the
City of Kingsburg
(CalPERS ID: 1210886769)
(Rate Plan ID: 1347)
Rate Plan belonging to the Miscellaneous Risk Pool
Table of Contents
Actuarial Certification 1
Highlights and Executive Summary
Introduction 3
Purpose of Section 1 3
Required Contributions 4
Additional Discretionary Employer Contributions 5
Plan’s Funded Status 6
Projected Employer Contributions 6
Other Pooled Miscellaneous Risk Pool Rate Plans 7
Cost 8
Changes Since the Prior Year’s Valuation 9
Subsequent Events 9
Assets and Liabilities
Breakdown of Entry Age Accrued Liability 11
Allocation of Plan’s Share of Pool’s Experience/Assumption Change 11 Development of Plan’s Share of Pool’s Market Value of Assets 11 Schedule of Plan’s Amortization Bases 12
Amortization Schedule and Alternatives 14
Employer Contribution History 16
Funding History 16
Risk Analysis
Future Investment Return Scenarios 18
Discount Rate Sensitivity 19
Mortality Rate Sensitivity 19
Maturity Measures 20
Maturity Measures History 21
Hypothetical Termination Liability 22
Participant Data 23
List of Class 1 Benefit Provisions 23
Plan’s Major Benefit Options 24
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 1 Actuarial Certification
To the best of our knowledge, this report, comprising of Sections 1 and 2, is complete and accurate and contains sufficient information to disclose, fully and fairly, the funded condition of the Miscellaneous Plan of the City of Kingsburg and satisfies the actuarial valuation requirements of Government Code section 7504. This valuation is based on the member and financial data as of June 30, 2021 provided by the various CalPERS databases and the benefits under this plan with CalPERS as of the date this report was produced. Section 1 of this report is based on the member and financial data for City of Kingsburg, while Section 2 is based on the corresponding information for all agencies participating in the Miscellaneous Risk Pool to which the plan belongs.

As set forth in Section 2 of this report, the pool actuaries have certified that, in their opinion, the valuation of the Miscellaneous Risk Pool has been performed in accordance with generally accepted actuarial principles consistent with standards of practice prescribed by the Actuarial Standards Board, and that the assumptions and methods are internally consistent and reasonable for the risk pool as of the date of this valuation and as prescribed by the CalPERS Board of Administration according to provisions set forth in the California Public Employees’ Retirement Law.

Having relied upon the information set forth in Section 2 of this report and based on the census and benefit provision information for the rate plan, it is my opinion as the plan actuary that the Unfunded Accrued Liability amortization bases as of June 30, 2021 and employer contribution as of July 1, 2023 have been properly and accurately determined in accordance with the principles and standards stated above.

The undersigned is an actuary who satisfies the Qualification Standards for Actuaries Issuing Statements of Actuarial Opinion in the United States with regard to pensions.

TONY CUNY, ASA, MAAA
Senior Pension Actuary, CalPERS
Highlights and Executive Summary
• Introduction
• Purpose of Section 1
• Required Contributions
• Additional Discretionary Employer Contributions
• Plan’s Funded Status
• Projected Employer Contributions
• Other Pooled Miscellaneous Risk Pool Rate Plans
• Cost
• Changes Since the Prior Year’s Valuation
• Subsequent Events
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 3 Introduction
This report presents the results of the June 30, 2021 actuarial valuation of the Miscellaneous Plan of the City of Kingsburg of the California Public Employees’ Retirement System (CalPERS). This actuarial valuation sets the required employer contributions for (FY) 2023-24.

Purpose of Section 1
This Section 1 report for the Miscellaneous Plan of the City of Kingsburg of CalPERS was prepared by the plan actuary in order to:
• Set forth the assets and accrued liabilities of this plan as of June 30, 2021; • Determine the minimum required employer contribution for this plan for the FY July 1, 2023 through June 30, 2024; and
• Provide actuarial information as of June 30, 2021 to the CalPERS Board of Administration (board) and other interested parties.

The pension funding information presented in this report should not be used in financial reports subject to Governmental Accounting Standards Board (GASB) Statement No. 68 for a Cost Sharing Employer Defined Benefit Pension Plan. A separate accounting valuation report for such purposes is available on the CalPERS website (www.calpers.ca.gov).

The measurements shown in this actuarial valuation may not be applicable for other purposes. The agency should contact the plan actuary before disseminating any portion of this report for any reason that is not explicitly described above.

Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; changes in actuarial policies; changes in plan provisions or applicable law; and differences between the required contributions determined by the valuation and the actual contributions made by the agency.

Assessment and Disclosure of Risk
This report includes the following risk disclosures consistent with the recommendations of Actuarial Standards of Practice No. 51 and recommended by the California Actuarial Advisory Panel (CAAP) in the Model Disclosure Elements document:
• A “Scenario Test,” projecting future results under different investment income returns. • A “Sensitivity Analysis,” showing the impact on current valuation results using alternative discount rates of 5.8% and 7.8%.
• A “Sensitivity Analysis,” showing the impact on current valuation results assuming rates of mortality are 10% lower or 10% higher than our current post-retirement mortality assumptions adopted in 2021. • Plan maturity measures indicating how sensitive a plan may be to the risks noted above.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 4 Required Contributions
Fiscal Year
Required Employer Contributions 2023-24
Employer Normal Cost Rate 11.84%
Plus
Required Payment on Amortization Bases1 $188,235
Paid either as
1) Monthly Payment $15,686.25
Or
2) Annual Prepayment Option* $182,144
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2022-23 2023-24
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 17.24% 18.76%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 17.24% 18.76%
Formula's Expected Employee Contribution Rate 6.92% 6.92% Employer Normal Cost Rate 10.32% 11.84%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 29, 2022.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 5 Additional Discretionary Employer Contributions
The minimum required employer contribution towards the Unfunded Accrued Liability (UAL) for this rate plan for the 2023-24 FY is $188,235. CalPERS allows agencies to make additional discretionary payments (ADPs) at any time and in any amount. These optional payments serve to reduce the UAL and future required contributions and can result in significant long-term savings. Agencies can also use ADPs to stabilize annual contributions as a fixed dollar amount, percent of payroll or percent of revenue.

Provided below are select ADP options for consideration. Making such an ADP during FY 2023-24 does not require an ADP be made in any future year, nor does it change the remaining amortization period of any portion of unfunded liability. For information on permanent changes to amortization periods, see the “Amortization Schedule and Alternatives” section of the report.

Agencies considering making an ADP should contact CalPERS for additional information.

Minimum Required Employer Contribution for Fiscal Year 2023-24 Estimated
Normal Cost
Minimum UAL
Payment
ADP Total UAL
Contribution
Estimated Total
Contribution
$117,655 $188,235 $0 $188,235 $305,890

Alternative Fiscal Year 2023-24 Employer Contributions for Greater UAL Reduction Funding
Target
Estimated
Normal Cost
Minimum UAL
Payment
ADP1 Total UAL
Contribution
Estimated Total
Contribution
5 years $117,655 $188,235 $109,906 $298,141 $415,796
1 The ADP amounts are assumed to be made in the middle of the fiscal year. A payment made earlier or later in the fiscal year would have to be less or more than the amount shown to have the same effect on the UAL amortization.

Note that the calculations above are based on the projected Unfunded Accrued Liability as of June 30, 2023 as determined in the June 30, 2021 actuarial valuation. New unfunded liabilities can emerge in future years due to assumption or method changes, changes in plan provisions , and actuarial experience different than assumed.

Making an ADP illustrated above for the indicated number of years will not result in a plan that is exactly 100% funded in the indicated number of years. Valuation results will vary from one year to the next and can diverge significantly from projections over a period of several years.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 6 Plan’s Funded Status
June 30, 2020 June 30, 2021

1. Present Value of Projected Benefits (PVB) $12,096,694 $13,161,059

2. Entry Age Accrued Liability (AL) 11,114,874 11,746,104

3. Plan’s Market Value of Assets (MVA) 8,270,678 9,949,216

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 2,844,196 1,796,888

5. Funded Ratio [(3) / (2)] 74.4% 84.7%
The UAL and funded ratio are assessments of the need for future employer contributions based on the actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. The funded ratio, on the other hand, is a relative measure of funded status that allows for comparison between plans of different sizes. For measures of funded status that are appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Projected Employer Contributions
The table below shows the required and projected employer contributions (before cost sharing) for the next six fiscal years. The projection assumes that all actuarial assumptions will be realized and that no further changes to assumptions, contributions, benefits, or funding will occur during the projection pe riod. In particular, the investment return beginning with FY 2021-22 is assumed to be 6.80% per year, net of investment and administrative expenses. Actual contribution rates during this projection period could be significantly higher or lower than the projection shown below. Future contribution requirements may differ significantly from those shown below. The actual long-term cost of the plan will depend on the actual benefits and expenses paid and the actual investment experience of the fund.

Required
Contribution
Projected Future Employer Contributions
(Assumes 6.80% Return for Fiscal Year 2021-22 and Beyond) Fiscal Year 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Rate Plan 1347 Results
Normal Cost % 11.84% 11.8% 11.8% 11.8% 11.8% 11.8%
UAL Payment $188,235 $182,000 $169,000 $156,000 $137,000 $143,000 For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the re quired employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

Our online pension plan projection tool, Pension Outlook, is available in the Employers section of the CalPERS website. Pension Outlook can help plan and budget pension costs under various scenarios.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 7 Other Pooled Miscellaneous Risk Pool Rate Plans
All of the results presented in this Section 1 report, except those shown below, correspond to rate plan 1347.

In many cases, employers have additional rate plans within the same risk pool. For cost analysis and budgeting it is useful to consider contributions for these rate plans as a whole rather than individually. The estimated contribution amounts and rates for all of the employer’s rate plans in the Miscellaneous Risk Pool are shown below and assume that the payroll for each rate plan will grow according to the overall payroll growth assumption of 2.80% per year for three years.

Fiscal Year Fiscal Year
2022-23 2023-24
Estimated Combined Employer Contributions for all Pooled Miscellaneous Rate Plans Projected Payroll for the Contribution Year $1,611,375 $1,875,538 Estimated Employer Normal Cost $145,538 $185,380
Required Payment on Amortization Bases $224,457 $188,235 Estimated Total Employer Contributions $369,995 $373,615 Estimated Total Employer Contribution Rate (illustrative only) 22.96% 19.92% CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 8 Cost
Actuarial Determination of Plan Cost
Contributions to fund the plan are comprised of two components:
• Normal Cost, expressed as a percentage of total active payroll • Amortization of the Unfunded Accrued Liability (UAL), expressed as a dollar amount For fiscal years prior to 2016-17, the Amortization of UAL component was expressed as a percentage of total active payroll. Starting with FY 2016-17, the Amortization of UAL component was expressed as a dollar amount and invoiced on a monthly basis. There continues to be an option to prepay this amount during July of each fiscal year.

The Normal Cost component is expressed as a percentage of active payroll with employer and employee contributions payable as part of the regular payroll reporting process.

The determination of both components requires complex actuarial calculations. The calculations are based on a set of actuarial assumptions which can be divided into two categories:
• Demographic assumptions (e.g., mortality rates, retirement rates, employment termination rates, disability rates)
• Economic assumptions (e.g., future investment earnings, inflation, salary growth rates) These assumptions reflect CalPERS’ best estimate of future experience of the plan and are long term in nature.

We recognize that all assumptions will not be realized in any given year. For example, the investment earnings at CalPERS have averaged 6.9% over the 20 years ending June 30, 2021, yet individual fiscal year returns have ranged from -23.6% to +21.3%. In addition, CalPERS reviews all actuarial assumptions by conducting in-depth experience studies every four years, with the most recent experience study completed in 2021.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 9 Changes Since the Prior Year’s Valuation
Benefits
The standard actuarial practice at CalPERS is to recognize mandated legislative benefit changes in the first annual valuation following the effective date of the legislation. Voluntary benefit changes by plan amendment are generally included in the first valuation that is prepared after the amendment becomes effective, even if the valuation date is prior to the effective date of the amendment.

This valuation generally reflects plan changes by amendments effective before the date of the report. Please refer to the “Plan’s Major Benefit Options” and Appendix B of the Section 2 Report for a summary of the plan provisions used in this valuation.

Actuarial Methods and Assumptions
On November 17, 2021, the board adopted new actuarial assumptions based on the recommendations in the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study reviewed the retirement rates, termination rates, mortality rates, rates of salary increases, and inflation assumption for Public Agencies. These new assumptions are incorporated in this actuarial valuation and will impact the required contribution for FY 2023-24. In addition, the board adopted a new asset portfolio as part of its Asset Liability Management process.

The new asset mix supports a 6.80% discount rate, which reflects a change in the price inflation assumption to

2.30%.

Subsequent Events
The contribution requirements determined in this actuarial valuation report are based on demographic and financial information as of June 30, 2021. Changes subsequent to that date are not reflected. Investment returns below the assumed rate of return may increase future required contributions while investment returns above the assumed rate of return may decrease future required contributions.

The projected employer contributions on Page 6 are calculated under the assumption that the discount rate remains at 6.8% going forward and that the realized rate of return on assets for FY 2021-22 is 6.8%.

This actuarial valuation report reflects statutory changes, regulatory changes and board actions through January 2022. Any subsequent changes or actions are not reflected.

Assets and Liabilities
• Breakdown of Entry Age Accrued Liability
• Allocation of Plan’s Share of Pool’s Experience/Assumption Change • Development of Plan’s Share of Pool’s Market Value of Assets • Schedule of Plan’s Amortization Bases
• Amortization Schedule and Alternatives
• Employer Contribution History
• Funding History
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 11 Breakdown of Entry Age Accrued Liability
Active Members $3,273,775
Transferred Members 753,143
Terminated Members 100,659
Members and Beneficiaries Receiving Payments 7,618,527
Total $11,746,104
Allocation of Plan’s Share of Pool’s
Experience/Assumption Change
It is the policy of CalPERS to ensure equity within the risk pools by allocating the pool’s experience gains/losses and assumption changes in a manner that treats each employer equitably and maintains benefit security for the members of the System while minimizing substantial variations in employer contributions.

The Pool’s experience gains/losses and impact of assumption/method changes is allocated to the plan as follows:

1. Plan’s Accrued Liability $11,746,104

2. Projected UAL balance at 6/30/2021 2,819,243

3. Pool’s Accrued Liability1 20,794,529,023

4. Sum of Pool’s Individual Plan UAL Balances at 6/30/20211 4,597,734,264

5. Pool’s 2020/21 Investment (Gain)/Loss1(2,338,185,055)

6. Pool’s 2020/21 Non-Investment (Gain)/Loss1(84,077,623)

7. Plan’s Share of Pool’s Investment (Gain)/Loss: [(1) - (2)] ÷ [(3) - (4)] × (5) (1,288,690)

8. Plan’s Share of Pool’s Non-Investment (Gain)/Loss: (1) ÷ (3) × (6) (47,493)

9. Plan’s New (Gain)/Loss as of 6/30/2021: (7) + (8) (1,336,183)

10. Increase in Pool’s Accrued Liability due to Change in Assumptions1 60,407,898

11. Plan’s Share of Pool’s Change in Assumptions: (1) ÷ (3) × (10) 34,122

12. Increase in Pool’s Accrued Liability due to Funding Risk Mitigation1 495,172,731

13. Plan’s Share of Pool’s Change due to Funding Risk Mitigation: (1) ÷ (3) × (12) 279,706

14. Offset due to Funding Risk Mitigation (293,105)

15. Plan’s Net Investment (Gain): (7) – (14) (995,585)
1 Does not include plans that transferred to Pool on the valuation date.

Development of the Plan’s Share of Pool’s Market
Value of Assets

16. Plan’s UAL: (2) + (9) + (11) + (13) $1,796,888

17. Plan’s Share of Pool’s MVA: (1) - (16) $9,949,216
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 12 Schedule of Plan’s Amortization Bases
Note that there is a two-year lag between the valuation date and the start of the contribution fiscal year. • The assets, liabilities, and funded status of the plan are measured as of the valuation date: June 30, 2021. • The required employer contributions determined by the valuation are for the fiscal year beginning two years after the valuati on date: FY 2023-24.

This two-year lag is necessary due to the amount of time needed to extract and test the membership and financial data, and the need to provide public agencies with their required employer contribution well in advance of the start of the fiscal year.

The Unfunded Accrued Liability (UAL) is used to determine the employer contribution and therefore must be rolled forward two years from the valuation date to the first day of the fiscal year for which the contribution is being determined. The UAL is rolled forward each year by subtracting the expected payment on the UAL for the fiscal year and adjusting for interest. The expected payment for the first fiscal year is determined by the actuarial valuation two years ago and the contribution for the second year is from the actuarial valuation one year ago. Additional discretionary payments are reflected in the Expected Payments column in the fiscal year they were made by the agency.

Reason for Base
Date
Est.

Ramp
Level
2023-24
Ramp
Shape
Escalation
Rate
Amort.

Period
Balance
6/30/21
Expected
Payment
2021-22
Balance
6/30/22
Expected
Payment
2022-23
Balance
6/30/23
Minimum
Required
Payment
2023-24
Side Fund
2013 or
Prior No Ramp 2.80% 1 54,933 56,823 (55) 0 (59) (61)
Investment (Gain)/Loss 6/30/13 100% Up/Down 2.80% 22 1,004,276 70,013 1,000,212 71,938 993,883 72,138 Non-Investment (Gain)/Loss 6/30/13 100% Up/Down 2.80% 22 (10,101) (704) (10,060) (724) (9,996) (726) Share of Pre-2013 Pool UAL 6/30/13 No Ramp 2.80% 14 618,808 53,283 605,822 54,748 590,439 55,203 Assumption Change 6/30/14 100% Up/Down 2.80% 13 474,382 47,702 457,343 49,014 437,789 49,557 Investment (Gain)/Loss 6/30/14 100% Up/Down 2.80% 23 (801,906) (54,399) (800,217) (55,895) (796,868) (56,003) Non-Investment (Gain)/Loss 6/30/14 100% Up/Down 2.80% 23 890 60 889 62 885 62 Investment (Gain)/Loss 6/30/15 100% Up/Down 2.80% 24 507,954 33,589 507,783 34,513 506,645 34,551 Non-Investment (Gain)/Loss 6/30/15 100% Up/Down 2.80% 24 (41,793) (2,764) (41,778) (2,840) (41,684) (2,843) Assumption Change 6/30/16 100% Up/Down 2.80% 15 186,488 13,722 184,988 17,625 179,353 17,786 Investment (Gain)/Loss 6/30/16 100% Up/Down 2.80% 25 292,441 267,114 36,280 2,343 36,326 2,409 Non-Investment (Gain)/Loss 6/30/16 100% Up/Down 2.80% 25 (77,183) (4,037) (78,259) (5,185) (78,222) (5,186) Assumption Change 6/30/17 100% Up/Down 2.80% 16 210,649 11,469 213,121 15,712 211,376 19,803 Investment (Gain)/Loss 6/30/17 100% Up/Down 2.80% 26 (311,503) (12,242) (320,034) (16,771) (324,464) (20,953) Non-Investment (Gain)/Loss 6/30/17 100% Up/Down 2.80% 26 (16,314) (641) (16,761) (878) (16,993) (1,097) Assumption Change 6/30/18 80% Up/Down 2.80% 17 341,932 12,469 352,297 19,217 356,394 25,807 Investment (Gain)/Loss 6/30/18 80% Up/Down 2.80% 27 (95,283) (2,533) (99,145) (3,904) (101,852) (5,197) Method Change 6/30/18 80% Up/Down 2.80% 17 93,922 3,425 96,769 5,279 97,894 7,089 Non-Investment (Gain)/Loss 6/30/18 80% Up/Down 2.80% 1 47,981 49,585 1 0 1 1 Non-Investment (Gain)/Loss 6/30/19 No Ramp 0.00% 18 47,885 4,370 46,625 4,370 45,279 4,293 CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 13 Schedule of Plan’s Amortization Bases (Continued)
Reason for Base
Date
Est.

Ramp
Level
2023-24
Ramp
Shape
Escalation
Rate
Amort.

Period
Balance
6/30/21
Expected
Payment
2021-22
Balance
6/30/22
Expected
Payment
2022-23
Balance
6/30/23
Minimum
Required
Payment
2023-24
Investment (Gain)/Loss 6/30/19 60% Up Only 0.00% 18 44,499 973 46,519 1,946 47,671 2,866 Investment (Gain)/Loss 6/30/20 40% Up Only 0.00% 19 209,077 0 223,294 4,891 233,423 9,595 Non-Investment (Gain)/Loss 6/30/20 No Ramp 0.00% 19 37,209 0 39,739 3,633 38,687 3,568 Assumption Change 6/30/21 No Ramp 0.00% 20 34,122 (6,945) 43,620 (7,139) 53,964 4,853 Net Investment (Gain) 6/30/21 20% Up Only 0.00% 20 (995,585) 0 (1,063,285) 0 (1,135,588) (24,409) Non-Investment (Gain)/Loss 6/30/21 No Ramp 0.00% 20 (47,493) 0 (50,723) 0 (54,172) (4,871) Risk Mitigation 6/30/21 No Ramp 0.00% 1 279,706 (7,055) 306,017 (7,253) 334,322 345,502 Risk Mitigation Offset 6/30/21 No Ramp 0.00% 1 (293,105) 0 (313,036) 0 (334,322) (345,502) Total 1,796,888 533,277 1,367,966 184,702 1,270,111 188,235 The (gain)/loss bases are the plan’s allocated share of the risk pool’s (gain)/loss for the fiscal year as disclosed in “Allocation of Plan’s Share of Pool’s Experience/Assumption Change” earlier in this section. These (gain)/loss bases will be amortized in accordance with the CalPERS amortization policy in effect at the time the base was established.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool

Amortization Schedule and Alternatives
The amortization schedule on the previous page(s) shows the minimum contributions required according to the CalPERS amortization policy. Many agencies have expressed a desire for a more stable pattern of payments or have indicated interest in paying off the unfunded accrued liabilities more quickly than required. As such, we have provided alternative amortization schedules to help analyze the current amortization schedule and illustrate the potential savings of accelerating unfunded liability payments.

Shown on the following page are future year amortization payments based on 1) the current amortization schedule reflecting the individual bases and remaining periods shown on the previous page, and 2) alternative “fresh start” amortization schedules using two sample periods that would both result in interest savings relative to the current amortization schedule. To initiate a Fresh Start, please contact the plan actuary.

The Current Amortization Schedule typically contains both positive and negative bases. Positive bases result from plan changes, assumption changes, method changes or plan experience that increase unfunded liability. Negative bases result from plan changes, assumption changes, method changes, or plan experience that decrease unfunded liability. The combination of positive and negative bases within an amortization schedule can result in unusual or problematic circumstances in future years, such as:
• When a negative payment would be required on a positive unfunded actuarial liability; or • When the payment would completely amortize the total unfunded liability in a very short time period, and results in a large change in the employer contribution requirement.

In any year when one of the above scenarios occurs, the actuary will consider corrective action such as replacing the existing unfunded liability bases with a single “fresh start” base and amortizing it over an appropriate period.

The Current Amortization Schedule on the following page may appear to show that, based on the current amortization bases, one of the above scenarios will occur at some point in the future. It is impossible to know today whether such a scenario will in fact arise since there will be additional bases added to the amortization schedule in each future year. Should such a scenario arise in any future year, the actuary will take appropriate action based on guidelines in the CalPERS amortization policy.

CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool

Amortization Schedule and Alternatives (continued)
Alternate Schedules
Current Amortization
Schedule 10 Year Amortization 5 Year Amortization
Date Balance Payment Balance Payment Balance Payment
6/30/2023 1,270,111 188,235 1,270,111 173,369 1,270,111 298,141 6/30/2024 1,161,948 182,144 1,177,312 173,369 1,048,367 298,141 6/30/2025 1,052,728 169,226 1,078,203 173,370 811,545 298,141 6/30/2026 949,427 155,515 972,353 173,370 558,619 298,141 6/30/2027 853,273 137,165 859,305 173,369 288,494 298,141 6/30/2028 769,543 143,396 738,571 173,369
6/30/2029 673,680 149,804 609,627 173,369
6/30/2030 564,674 156,394 471,915 173,370
6/30/2031 441,446 163,163 324,838 173,370
6/30/2032 302,846 157,416 167,759 173,369
6/30/2033 160,759 151,152
6/30/2034 15,484 16,002
6/30/2035
6/30/2036
6/30/2037
6/30/2038
6/30/2039
6/30/2040
6/30/2041
6/30/2042
6/30/2043
6/30/2044
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
6/30/2052
Total 1,769,612 1,733,694 1,490,705
Interest Paid 499,501 463,583 220,594
Estimated Savings 35,918 278,907
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 16

Employer Contribution History
The table below provides a recent history of the required employer contributions for the plan. The amounts are based on the actuarial valuation from two years prior and does not account for prepayments or benefit changes made during a fiscal year. Additional discretionary payments before July 1, 2019 or after June 30, 2021 are not included.
[
Fiscal
Year
Employer
Normal Cost
Unfunded Liability
Payment ($)
Additional Discretionary
Payments
2016 - 17 8.377% $121,132 N/A
2017 - 18 8.418% 141,952 N/A
2018 - 19 8.892% 172,062 N/A
2019 - 20 9.680% 204,262 300,000
2020 - 21 10.484% 228,972 0
2021 - 22 10.34% 247,149
2022 - 23 10.32% 218,363
2023 - 24 11.84% 188,235
Funding History
The table below shows the recent history of the actuarial accrued liability, share of the pool’s market value of assets, unfunded accrued liability, funded ratio, and annual covered payroll.

Valuation
Date
Accrued
Liability
(AL)
Share of Pool’s
Market Value of
Assets (MVA)
Unfunded
Accrued
Liability (UAL)
Funded
Ratio
Annual
Covered
Payroll
06/30/2012 $7,227,140 $5,302,346 $1,924,794 73.4% $1,194,909 06/30/2013 7,653,045 5,945,775 1,707,270 77.7% 1,254,808 06/30/2014 8,535,818 7,002,321 1,533,497 82.0% 1,101,402 06/30/2015 8,902,740 6,993,380 1,909,360 78.6% 1,167,387 06/30/2016 9,177,231 6,676,215 2,501,016 72.7% 915,930
06/30/2017 9,649,186 7,186,597 2,462,589 74.5% 800,536
06/30/2018 10,435,403 7,620,771 2,814,632 73.0% 926,700 06/30/2019 10,837,660 7,909,737 2,927,923 73.0% 954,655 06/30/2020 11,114,874 8,270,678 2,844,196 74.4% 814,085 06/30/2021 11,746,104 9,949,216 1,796,888 84.7% 914,698 Risk Analysis
• Future Investment Return Scenarios
• Discount Rate Sensitivity
• Mortality Rate Sensitivity
• Maturity Measures
• Maturity Measures History
• Hypothetical Termination Liability
CalPERS Actuarial Valuation – June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769

Future Investment Return Scenarios
Analysis using the investment return scenarios from the Asset Liability Management process completed in 2021 was performed to determine the effects of various future investment returns on required employer contributions. The projections below reflect the impact of the CalPERS Funding Risk Mitigation policy. The projections also assume that all other actuarial assumptions will be realized and that no further changes in assumptions, contributions, benefits, or funding will occur.

The first table shows projected contribution requirements if the fund were to earn either 3.0% or 10.8% annually. These alternate investment returns were chosen because 90% of long-term average returns are expected to fall between them over the 20-year period ending June 30, 2041.

Required contributions outside of this range are also possible. In particular, whereas it is unlikely that investment returns will average less than 3.0% or greater than 10.8% over a 20 -year period, the likelihood of a single investment return less than 3.0% or greater than 10.8% in any given year is much greater. The following analysis illustrates the effect of an extreme, single year investment return.

The portfolio has an expected volatility (or standard deviation) of 12.0% per year. Accordingly, in any given year there is a 16% probability that the annual return will be -5.2% or less and a 2.5% probability that the annual return will be -17.2% or less. These returns represent one and two standard deviations below the expected return of 6.8%.

The following table shows the effect of a one or two standard deviation investment loss in FY 2021-22 on the FY 2024-25 contribution requirements. Note that a single-year investment gain or loss decreases or increases the required UAL contribution amount incrementally for each of the next five years, not just one, due to the 5-year ramp in the amortization policy. However, the contribution requirements beyond the first year are also impacted by investment returns beyond the first year. Historically, significant downturns in the market are often followed by higher than average returns. Such investment gains would offset the impact of these single year negative returns in years beyond FY 2024-25.

Assumed Annual Return for
Fiscal Year 2021-22
Required
Employer
Contributions
Projected
Employer
Contributions
2023-24 2024-25
(17.2)% (2 standard deviation loss)
Normal Cost Rate 11.84% 11.8%
UAL Contribution $188,235 $241,000
(5.2)% (1 standard deviation loss)
Normal Cost Rate 11.84% 11.8%
UAL Contribution $188,235 $211,000
• Without investment gains (returns higher than 6.8%) in year FY 2022-23 or later, projected contributions rates would continue to rise over the next four years due to the continued phase-in of the impact of the illustrated investment loss in FY 2021-22. • The Pension Outlook Tool can be used to model projected contributions for these scenarios beyond FY 2024-25 as well as to model other investment return scenarios.

Assumed Annual Return
FY 2021-22
through 2040-41
Projected Employer Contributions
2024-25 2025-26 2026-27 2027-28 2028-29

3.0% (5th percentile)
Normal Cost Rate 11.8% 11.8% 11.8% 11.8% 11.8%
UAL Contribution $191,000 $197,000 $212,000 $233,000 $288,000

10.8% (95th percentile)
Normal Cost Rate 12.1% 12.3% 12.6% 12.8% 13.1%
UAL Contribution $174,000 $144,000 $0 $0 $0
CalPERS Actuarial Valuation – June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 19 Discount Rate Sensitivity
The discount rate assumption is calculated as the sum of the assum ed real rate of return and the assumed annual price inflation, currently 4.5% and 2.3%, respectively. Changing either the price inflation assumption or the real rate of return assumption will change the discount rate. The sensitivity of the valuation results to the discount rate assumption depends on which component of the discount rate is changed. Shown below are various valuation results as of June 30, 2021 assuming alternate discount rates by changing the two components independently. Results are shown using the current discount rate of 6.8% as well as alternate discount rates of

5.8% and 7.8%. The rates of 5.8% and 7.8% were selected since they illustrate the impact of a 1.0% increase or decrease to the 6.8% assumption.

Sensitivity to the Real Rate of Return Assumption
As of June 30, 2021 1% Lower
Real Return Rate
Current
Assumptions
1% Higher
Real Return Rate
Discount Rate 5.8% 6.8% 7.8%
Inflation 2.3% 2.3% 2.3%
Real Rate of Return 3.5% 4.5% 5.5%
a) Total Normal Cost 23.59% 18.76% 15.08%
b) Accrued Liability $13,336,800 $11,746,104 $10,445,920 c) Market Value of Assets $9,949,216 $9,949,216 $9,949,216 d) Unfunded Liability/(Surplus) [(b) - (c)] $3,387,584 $1,796,888 $496,704 e) Funded Ratio 74.6% 84.7% 95.2%
Sensitivity to the Price Inflation Assumption
As of June 30, 2021 1% Lower
Inflation Rate
Current
Assumptions
1% Higher
Inflation Rate
Discount Rate 5.8% 6.8% 7.8%
Inflation 1.3% 2.3% 3.3%
Real Rate of Return 4.5% 4.5% 4.5%
a) Total Normal Cost 19.69% 18.76% 17.11%
b) Accrued Liability $12,162,372 $11,746,104 $10,798,334 c) Market Value of Assets $9,949,216 $9,949,216 $9,949,216 d) Unfunded Liability/(Surplus) [(b) - (c)] $2,213,156 $1,796,888 $849,118 e) Funded Ratio 81.8% 84.7% 92.1%
Mortality Rate Sensitivity
The following table looks at the change in the June 30, 2021 plan costs and funded status under two different longevity scenarios, namely assuming post-retirement rates of mortality are 10% lower or 10% higher than our current mortality assumptions adopted in 2021. This type of analysis highlights the impact on the plan of improving or worsening mortality over the long-term.

As of June 30, 2021 10% Lower
Mortality Rates
Current
Assumptions
10% Higher
Mortality Rates
a) Total Normal Cost 19.08% 18.76% 18.46%
b) Accrued Liability $11,981,867 $11,746,104 $11,529,464 c) Market Value of Assets $9,949,216 $9,949,216 $9,949,216 d) Unfunded Liability/(Surplus) [(b) - (c)] $2,032,651 $1,796,888 $1,580,248 e) Funded Ratio 83.0% 84.7% 86.3%
CalPERS Actuarial Valuation – June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 20 Maturity Measures
As pension plans mature they become more sensitive to risks . Understanding plan maturity and how it affects the ability of a pension plan sponsor to tolerate risk is important in understanding how the pension plan is impacted by investment return volatility, other economic variables and changes in longevity or other demographic assumptions. Since it is the employer that bears the risk, it is appropriate to perform this analysis on a pension plan level considering all rate plans. The following measures are for one rate plan only.

One way to look at the maturity level of CalPERS and its plans is to look at the ratio of a plan’s retiree liability to its total liability. A pension plan in its infancy will have a very low ratio of retiree liability to total liability. As the plan matures, the ratio starts increasing. A mature plan will often have a ratio above 60%-65%.

Ratio of Retiree Accrued Liability to
Total Accrued Liability June 30, 2020 June 30, 2021

1. Retired Accrued Liability $7,253,639 $7,618,527

2. Total Accrued Liability 11,114,874 11,746,104

3. Ratio of Retiree AL to Total AL [(1) / (2)] 0.65 0.65 Another measure of maturity level of CalPERS and its plans is to look at the ratio of actives to retirees, also called the support ratio. A pension plan in its infancy will have a very high ratio of active to retired members. As the plan matures and members retire, the ratio declines. A mature plan will often have a ratio near or below one.

To calculate the support ratio for the rate plan, retirees and beneficiaries receiving a continuance are each counted as one, even though they may have only worked a portion of their careers as an active member of this rate plan. For this reason, the support ratio, while intuitive, may be less informative than the ratio of retiree liability to total accrued liability above. For comparison, the support ratio for all CalPERS public agency plans is

0.82 and is calculated consistently with how it is for the individual rate plan. Note that to calculate the support ratio for all public agency plans, a retiree with service from more than one CalPERS agency is counted as a retiree more than once.

Support Ratio June 30, 2020 June 30, 2021

1. Number of Actives 13 14

2. Number of Retirees 37 38

3. Support Ratio [(1) / (2)] 0.35 0.37
CalPERS Actuarial Valuation – June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 21 Maturity Measures (Continued)
The actuarial calculations supplied in this communication are based on various assumptions about long-term demographic and economic behavior. Unless these assumptions (e.g., terminations, deaths, disabilities, retirements, salary growth, investment return) are exactly realized each year, there will be differences on a year-to-year basis. The year-to-year differences between actual experience and the assumptions are called actuarial gains and losses and serve to lower or raise required employer contributions from one year to the next. Therefore, employer contributions will inevitably fluctuate, especially due to the ups and downs of investment returns.

Asset Volatility Ratio
Shown in the table below is the asset volatility ratio (AVR), which is the ratio of market value of assets to payroll.

Plans that have higher AVR experience more volatile employer contributions (as a percentage of payroll) due to investment return. For example, a plan with an asset-to-payroll ratio of 8 may experience twice the contribution volatility due to investment return volatility than a plan with an asset-to-payroll ratio of 4. It should be noted that this ratio is a measure of the current situation. It increases over time but generally tends to stabilize as the plan matures.

Liability Volatility Ratio
Also shown in the table below is the liability volatility ratio (LVR), which is the ratio of accrued liability to payroll.

Plans that have a higher LVR experience more volatile employer contributions (as a percentage of payroll) due to changes in liability. For example, a plan with LVRratio of 8 is expected to have twice the contribution volatility of a plan with LVR of 4. It should be noted that this ratio indicates a longer-term potential for contribution volatility, since the AVR, described above, will tend to move closer to the LVR as the funded ratio approaches 100%.

Contribution Volatility June 30, 2020 June 30, 2021

1. Market Value of Assets $8,270,678 $9,949,216

2. Payroll 814,085 914,698

3. Asset Volatility Ratio (AVR) [(1) / (2)] 10.2 10.9

4. Accrued Liability $11,114,874 $11,746,104

5. Liability Volatility Ratio (LVR) [(4) / (2)] 13.7 12.8 Maturity Measures History
Valuation Date
Ratio of
Retiree Accrued Liability
to
Total Accrued Liability
Support
Ratio
Asset
Volatility
Ratio
Liability
Volatility
Ratio
06/30/2017 0.58 0.44 9.0 12.1
06/30/2018 0.56 0.44 8.2 11.3
06/30/2019 0.56 0.43 8.3 11.4
06/30/2020 0.65 0.35 10.2 13.7
06/30/2021 0.65 0.37 10.9 12.8
CalPERS Actuarial Valuation – June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 22 Hypothetical Termination Liability
The hypothetical termination liability is an estimate of the financial position of the plan had the contract with CalPERS been terminated as of June 30, 2021. The plan liability on a termination basis is calculated differently compared to the plan’s ongoing funding liability. For the hypothetical termination liability calculation, both compensation and service are frozen as of the valuation date and no future pay increases or service accruals are assumed. This measure of funded status is not appropriate for assessing the need for future employer contributions in the case of an ongoing plan, that is, for an employer that continues to provide CalPERS retirement benefits to active employees.

A more conservative investment policy and asset allocation strategy was adopted by the board for the Terminated Agency Pool. The Terminated Agency Pool has limited funding sources since no future employer contributions will be made. Therefore, expected benefit payments are secured by risk-free assets and benefit security for members is increased while limiting the funding risk. However, this asset allocation has a lower expected rate of return than the PERF and consequently, a lower discount rate is assumed. The lower discount rate for the Terminated Agency Pool results in higher liabilities for terminated plans.

The effective termination discount rate will depend on actual market rates of return for risk-free securities on the date of termination. As market discount rates are variable, the table below shows a range for the hypothetical termination liability based on the lowest and highest interest rates observed during an approximate 19 -month period from 12 months before the valuation date to seven months after.

Market
Value of
Assets (MVA)
Hypothetical
Termination
Liability1,2
at 1.00%
Funded
Ratio
Unfunded
Termination
Liability
at 1.00%
Hypothetical
Termination
Liability1,2
at 2.25%
Funded
Ratio
Unfunded
Termination
Liability
at 2.25%
$9,949,216 $27,293,098 36.5% $17,343,882 $22,363,006 44.5% $12,413,790 1 The hypothetical liabilities calculated above include a 5% contingency load. The contingency load and other actuarial assumptions can be found in Appendix A.
2 The discount rate used for termination valuations is a weighted average of the 10-year and 30-year U.S. Treasury yields where the weights are based on matching asset and liability durations as of the termination date. The discount rates used in the table are based on 20-year Treasury bonds, rounded to the nearest quarter percentage point, which is a good proxy for most plans. The 20-year Treasury yield was 2.00% on June 30, 2021, the valuation date.

In order to terminate the plan, first contact our Pension Contract Services unit to initiate a Resolution of Intent to Terminate. The completed Resolution will allow the plan actuary to provide a preliminary termination valuation with a more up-to-date estimate of the plan liabilities. Before beginning this process, please consult with the plan actuary.

CalPERS Actuarial Valuation – June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 23 Participant Data
The table below shows a summary of the plan’s member data upon which this valuation is based:

June 30, 2020 June 30, 2021
Active Members
Counts 13 14
Average Attained Age 51.03 51.78
Average Entry Age to Rate Plan 33.93 36.72
Average Years of Credited Service 17.49 15.40
Average Annual Covered Pay $62,622 $65,336
Annual Covered Payroll $814,085 $914,698
Present Value of Future Payroll $6,065,454 $7,354,079
Transferred Members 18 19
Separated Members 12 12
Retired Members and Beneficiaries
Counts* 37 38
Average Annual Benefits* $15,126 $15,476
Counts of members included in the valuation are counts of the records processed by the valuation. Multiple records may exist for those who have service in more than one valuation group. This does not result in double counting of liabilities.
* Values include community property settlements.

List of Class 1 Benefit Provisions
This plan has the additional Class 1 Benefit Provisions:
• None
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 24 Plan’s Major Benefit Options
Shown below is a summary of the major optional benefits for which the agency has contracted. A description of principal standard and optional plan provisions is in Section 2.

Benefit Group
Member Category Misc Misc
Demographics
Actives Yes No
Transfers/Separated Yes No
Receiving Yes Yes
Benefit Group Key 100555 207855
Benefit Provision
Benefit Formula 2% @ 55
Social Security Coverage Yes
Full/Modified Modified
Employee Contribution Rate 7.00%
Final Average Compensation Period Three Year
Sick Leave Credit Yes
Non-Industrial Disability Standard
Industrial Disability No
Pre-Retirement Death Benefits
Optional Settlement 2 Yes
1959 Survivor Benefit Level No
Special No
Alternate (firefighters) No
Post-Retirement Death Benefits
Lump Sum $500 $500
Survivor Allowance (PRSA) No No
COLA 2% 2%
CALPERS ACTUARIAL VALUATION - June 30, 2021
Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 25 Section 2
C A L I F O R N I A P U B L I C E M P L O Y E E S ’ R E T I R E M E N T S Y S T E M Risk Pool Actuarial Valuation Information
Section 2 may be found on the CalPERS website
(www.calpers.ca.gov) in the Forms and
Publications section
California Public Employees’ Retirement System
Actuarial Office
400 Q Street, Sacramento, CA 95811 | Phone: (916) 795-3000 | Fax: (916) 795-2744 888 CalPERS (or 888-225-7377) | TTY: (877) 249-7442 | www.calpers.ca.gov July 2022
PEPRA Miscellaneous Plan of the City of Kingsburg (CalPERS ID: 1210886769) Annual Valuation Report as of June 30, 2021
Dear Employer,
Attached to this letter, you will find the June 30, 2021 actuarial valuation report for the rate plan noted above. Provided in this report is the determination of the minimum required employer contributions for fiscal year (FY) 2023-24. In addition, the report contains important information regarding the current financial status of the plan as well as projections and risk measures to aid in planning for the future.

Because this plan is in a risk pool, the following valuation report has been separated into two sections:
• Section 1 contains specific information for the plan including the development of the current and projected employer contributions, and
• Section 2 contains the Risk Pool Actuarial Valuation appropriate to the plan as of June 30, 2021.

Section 2 can be found on the CalPERS website (www.calpers.ca.gov). From the home page, go to “Forms & Publications” and select “View All”. In the search box, enter “Risk Pool” and from the results list download the Miscellaneous Risk Pool Actuarial Valuation Report for June 30, 2021.

Your June 30, 2021 actuarial valuation report contains important actuarial information about your pension p lan at CalPERS. The plan actuary whose signature is in the Actuarial Certification is available to discuss.

Actuarial valuations are based on assumptions regarding future plan experience including investment return and payroll growth, eligibility for the types of benefits provided, and longevity among retirees. The CalPERS Board of Administration (board) adopts these assumptions after considering the advice of CalPERS actuarial and investment teams and other professionals. Each actuarial valuation reflects all prior differences between actual and assumed experience and adjusts the contribution requirements as needed. This valuation is based on an investment return assumption of 6.8%, which was adopted by the board in November 2021. Other assumptions used in this report are those recommended in the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021.

Required Contribution
The table below shows the minimum required employer contributions and the Employee PEPRA Rate for FY 2023-24 along with estimates of the required contributions for FY 2024-25. Employee contributions other than cost sharing (whether paid by the employer or the employee) are in addition to the results shown below. The required employer contributions in this report do not reflect any cost sharing arrangement between the agency and the employees.

Fiscal Year Employer Normal
Cost Rate
Employer Amortization of
Unfunded Accrued Liability
PEPRA Member
Rate
2023-24 7.68% $0 7.75%
Projected Results
2024-25 7.7% $0 TBD
PEPRA Miscellaneous Plan of the City of Kingsburg
(CalPERS ID: 1210886769)
Annual Valuation Report as of June 30, 2021

The actual investment return for FY 2021-22 was not known at the time this report was prepared. The projections above assume the investment return for that year would be 6.8%. To the extent the actual investment return for FY 2021-22 differs from 6.8%, the actual contribution requirements for FY 2024-25 will differ from those shown above. For additional details regarding the assumptions and methods used for these projections, please refer to the “Projected Employer Contributions” in the “Highlights and Executive Summary” section. This section also contains projected required contributions through FY 2028-29.

Changes from Previous Year’s Valuation
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for FY 2020-21. Since the return exceeded the 7.00% discount rate sufficiently, the CalPERS Funding Risk Mitigation policy allows CalPERS to use a portion of the investment gain to offset the cost of reducing the expected volatility of future investment returns. Based on the thresholds specified in the policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate of 0.20%, from 7.00% to 6.80%.

On November 17, 2021, the board adopted new actuarial assumptions based on the recommendations in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study reviewed the retirement rates, termination rates, mortality rates, rates of salary increases, and inflation assumption for public agencies. These new assumptions are incorporated in this actuarial valuation and will impact the required contribution for FY 2023-24. In addition, the board adopted a new strategic asset allocation as part of its Asset Liability Management process. The new asset allocation along with the new capital market assumptions and economic assumptions support a discount rate of

6.80%. This includes a reduction in the price inflation assumption from 2.50% to 2.30%.

Besides the above noted changes, there may also be changes specific to the plan such as contract amendments and funding changes.

Further descriptions of general changes are included in the “Highlights and Executive Summary” section and in Appendix A of the Section 2 report, “Actuarial Methods and Assumptions.” Questions
We understand that you might have questions about these results , and the plan actuary whose signature is on the valuation report is available to discuss. If you have other questions, you may call the Customer Contact Center at (888)- CalPERS or (888-225-7377).

Sincerely,

SCOTT TERANDO, ASA, EA, MAAA, FCA, CFA
Chief Actuary
Actuarial Valuation
as of June 30, 2021
for the
PEPRA Miscellaneous Plan
of the
City of Kingsburg
(CalPERS ID: 1210886769)
Required Contributions
for Fiscal Year
July 1, 2023 - June 30, 2024
Table of Contents
Section 1 – Plan Specific Information
Section 2 – Risk Pool Actuarial Valuation Information
Section 1
C A L I F O R N I A P U B L I C E M P L O Y E E S ’ R E T I R E M E N T S Y S T E M Plan Specific Information
for the
PEPRA Miscellaneous Plan
of the
City of Kingsburg
(CalPERS ID: 1210886769)
(Rate Plan ID: 26913)
Rate Plan belonging to the Miscellaneous Risk Pool
Table of Contents
Actuarial Certification 1
Highlights and Executive Summary
Introduction 3
Purpose of Section 1 3
Required Contributions 4
Additional Discretionary Employer Contributions 5
Plan’s Funded Status 6
Projected Employer Contributions 6
Other Pooled Miscellaneous Risk Pool Rate Plans 7
Cost 8
Changes Since the Prior Year’s Valuation 9
Subsequent Events 9
Assets and Liabilities
Breakdown of Entry Age Accrued Liability 11
Allocation of Plan’s Share of Pool’s Experience/Assumption Change 11 Development of Plan’s Share of Pool’s Market Value of Assets 11 Schedule of Plan’s Amortization Bases 12
Amortization Schedule and Alternatives 13
Employer Contribution History 15
Funding History 15
Risk Analysis
Future Investment Return Scenarios 17
Discount Rate Sensitivity 18
Mortality Rate Sensitivity 18
Maturity Measures 19
Maturity Measures History 20
Hypothetical Termination Liability 21
Participant Data 22
List of Class 1 Benefit Provisions 22
Plan’s Major Benefit Options 23
PEPRA Member Contribution Rates 24
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 1 Actuarial Certification
To the best of our knowledge, this report, comprising of Sections 1 and 2, is complete and accurate and contains sufficient information to disclose, fully and fairly, the funded condition of the PEPRA Miscellaneous Plan of the City of Kingsburg and satisfies the actuarial valuation requirements of Government Code section 7504 . This valuation is based on the member and financial data as of June 30, 2021 provided by the various CalPERS databases and the benefits under this plan with CalPERS as of the date this report was produced. Section 1 of this report is based on the member and financial data for City of Kingsburg, while Section 2 is based on the corresponding information for all agencies participating in the Miscellaneous Risk Pool to which the plan belongs.

As set forth in Section 2 of this report, the pool actuaries have certified that, in their opinion, the valuation of the Miscellaneous Risk Pool has been performed in accordance with generally accepted actuarial principles consistent with standards of practice prescribed by the Actuarial Standards Board, and that the assumptions and methods are internally consistent and reasonable for the risk pool as of the date of this valuation and as prescribed by the CalPERS Board of Administration according to provisions set forth in the California Public Employees’ Retirement Law.

Having relied upon the information set forth in Section 2 of this report and based on the census and benefit provision information for the rate plan, it is my opinion as the plan actuary that the Unfunded Accrued Liability amortization bases as of June 30, 2021 and employer contribution as of July 1, 2023 have been properly and accurately determined in accordance with the principles and standards stated above.

The undersigned is an actuary who satisfies the Qualification Standards for Actuaries Issuing S tatements of Actuarial Opinion in the United States with regard to pensions.

TONY CUNY, ASA, MAAA
Senior Pension Actuary, CalPERS
Highlights and Executive Summary
• Introduction
• Purpose of Section 1
• Required Contributions
• Additional Discretionary Employer Contributions
• Plan’s Funded Status
• Projected Employer Contributions
• Other Pooled Miscellaneous Risk Pool Rate Plans
• Cost
• Changes Since the Prior Year’s Valuation
• Subsequent Events
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 3 Introduction
This report presents the results of the June 30, 2021 actuarial valuation of the PEPRA Miscellaneous Plan of the City of Kingsburg of the California Public Employees’ Retirement System (CalPERS). This actuarial valuation sets the required employer contributions for (FY) 2023-24.

Purpose of Section 1
This Section 1 report for the PEPRA Miscellaneous Plan of the City of Kingsburg of CalPERS was prepared by the plan actuary in order to:
• Set forth the assets and accrued liabilities of this plan as of June 30, 2021; • Determine the minimum required employer contribution for this plan for the FY July 1, 2023 through June 30, 2024; and
• Provide actuarial information as of June 30, 2021 to the CalPERS Board of Administration (board) and other interested parties.

The pension funding information presented in this report should not be used in financial reports subject to Governmental Accounting Standards Board (GASB) Statement No. 68 for a Cost Sharing Employer Defined Benefit Pension Plan. A separate accounting valuation report for such purposes is available on the CalPERS website (www.calpers.ca.gov).

The measurements shown in this actuarial valuation may not be applicable for other purposes. The agency should contact the plan actuary before disseminating any portion of this report for any reason that is not explicitly described above.

Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; changes in actuarial policies; changes in plan provisions or applicable law; and differences between the required contributions determined by the valuation and the actual contributions made by the agency.

Assessment and Disclosure of Risk
This report includes the following risk disclosures consistent with the recommendations of Actuarial Standards of Practice No. 51 and recommended by the California Actuarial Advisory Panel (CAAP) in the Model Disclosure Elements document:
• A “Scenario Test,” projecting future results under different investment income returns. • A “Sensitivity Analysis,” showing the impact on current valuation results using alternative discount rates of 5.8% and 7.8%.
• A “Sensitivity Analysis,” showing the impact on current valuation results assuming rates of mortality are 10% lower or 10% higher than our current post-retirement mortality assumptions adopted in 2021. • Plan maturity measures indicating how sensitive a plan may be to the risks noted above.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 4 Required Contributions
Fiscal Year
Required Employer Contributions 2023-24
Employer Normal Cost Rate 7.68%
Plus
Required Payment on Amortization Bases1 $0
Paid either as
1) Monthly Payment $0.00
Or
2) Annual Prepayment Option* $0
Required PEPRA Member Contribution Rate 7.75%
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

For additional detail regarding the determination of the required PEPRA member contribution rate see section on PEPRA Member Contribution Rates.

Fiscal Year Fiscal Year
2022-23 2023-24
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 14.22% 15.43%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 14.22% 15.43%
Plan's Employee Contribution Rate 6.75% 7.75%
Employer Normal Cost Rate 7.47% 7.68%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 29, 2022.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 5 Additional Discretionary Employer Contributions
The minimum required employer contribution towards the Unfunded Accrued Liability (UAL) for this rate plan for the 2023-24 FY is $0. CalPERS allows agencies to make additional discretionary payments (ADPs) at any time and in any amount. These optional payments serve to reduce the UAL and future required contributions and can result in significant long-term savings. Agencies can also use ADPs to stabilize annual contributions as a fixed dollar amount, percent of payroll or percent of revenue.

Provided below are select ADP options for consideration. Making such an ADP during FY 2023-24 does not require an ADP be made in any future year, nor does it change the remaining amortization period of any portion of unfunded liability. For information on permanent changes to amortization periods, see the “Amortization Schedule and Alternatives” section of the report.

Agencies considering making an ADP should contact CalPERS for additional information.

Minimum Required Employer Contribution for Fiscal Year 2023-24 Estimated
Normal Cost
Minimum UAL
Payment
ADP Total UAL
Contribution
Estimated Total
Contribution
$67,725 $0 $0 $0 $67,725

Alternative Fiscal Year 2023-24 Employer Contributions for Greater UAL Reduction Funding
Target
Estimated
Normal Cost
Minimum UAL
Payment
ADP1 Total UAL
Contribution
Estimated Total
Contribution

N/A N/A N/A N/A N/A N/A
1 The ADP amounts are assumed to be made in the middle of the fiscal year. A payment made earlier or later in the fiscal year would have to be less or more than the amount shown to have the same effect on the UAL amortization.

Note that the calculations above are based on the projected Unfunded Accrued Liability as of June 30, 2023 as determined in the June 30, 2021 actuarial valuation. New unfunded liabilities can emerge in future years due to assumption or method changes, changes in plan provisions , and actuarial experience different than assumed.

Making an ADP illustrated above for the indicated number of years will not result in a plan that is exactly 100% funded in the indicated number of years. Valuation results will vary from one year to the next and can diverge significantly from projections over a period of several years.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 6 Plan’s Funded Status
June 30, 2020 June 30, 2021

1. Present Value of Projected Benefits (PVB) $1,379,443 $1,933,424

2. Entry Age Accrued Liability (AL) 401,078 604,498

3. Plan’s Market Value of Assets (MVA) 361,023 635,253

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 40,055 (30,755)

5. Funded Ratio [(3) / (2)] 90.0% 105.1%
The UAL and funded ratio are assessments of the need for future employer contributions based on the actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. The funded ratio, on the other hand, is a relative measure of funded status that allows for comparison between plans of different sizes. For measures of funded status that are appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Projected Employer Contributions
The table below shows the required and projected employer contributions (before cost sharing) for the next six fiscal years. The projection assumes that all actuarial assumptions will be realized and that no further changes to assumptions, contributions, benefits, or funding will occur during the projection period. In particular, the investment return beginning with FY 2021-22 is assumed to be 6.80% per year, net of investment and administrative expenses. Actual contribution rates during this projection period could be significantly higher or lower than the projection shown below. Future contribution requirements may differ significantly from those shown below. The actual long-term cost of the plan will depend on the actual benefits and expenses paid and the actual investment experience of the fund.

Required
Contribution
Projected Future Employer Contributions
(Assumes 6.80% Return for Fiscal Year 2021-22 and Beyond) Fiscal Year 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Rate Plan 26913 Results
Normal Cost % 7.68% 7.7% 7.7% 7.7% 7.7% 7.7%
UAL Payment $0 $0 $0 $0 $0 $0
For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

Our online pension plan projection tool, Pension Outlook, is available in the Employers section of the CalPERS website. Pension Outlook can help plan and budget pension costs under various scenarios.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 7 Other Pooled Miscellaneous Risk Pool Rate Plans
All of the results presented in this Section 1 report, except those shown below, correspond to rate plan 26913.

In many cases, employers have additional rate plans within the same risk pool. For cost analysis and budgeting it is useful to consider contributions for these rate plans as a whole rather than individually. The estimated contribution amounts and rates for all of the employer’s rate plans in the Miscellaneous Risk Pool are shown below and assume that the payroll for each rate plan will grow according to the overall payroll growth assumption of 2.80% per year for three years.

Fiscal Year Fiscal Year
2022-23 2023-24
Estimated Combined Employer Contributions for all Pooled Miscellaneous Rate Plans Projected Payroll for the Contribution Year $1,611,375 $1,875,538 Estimated Employer Normal Cost $145,538 $185,380
Required Payment on Amortization Bases $224,457 $188,235 Estimated Total Employer Contributions $369,995 $373,615 Estimated Total Employer Contribution Rate (illustrative only) 22.96% 19.92% CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 8 Cost
Actuarial Determination of Plan Cost
Contributions to fund the plan are comprised of two components:
• Normal Cost, expressed as a percentage of total active payroll • Amortization of the Unfunded Accrued Liability (UAL), expressed as a dollar amount For fiscal years prior to 2016-17, the Amortization of UAL component was expressed as a percentage of total active payroll. Starting with FY 2016-17, the Amortization of UAL component was expressed as a dollar amount and invoiced on a monthly basis. There continues to be an option to prepay this amount during July of each fiscal year.

The Normal Cost component is expressed as a percentage of active payroll with employer and employee contributions payable as part of the regular payroll reporting process.

The determination of both components requires complex actuarial calculations. The calculations are based on a set of actuarial assumptions which can be divided into two categories:
• Demographic assumptions (e.g., mortality rates, retirement rates, employment termination rates, disability rates)
• Economic assumptions (e.g., future investment earnings, inflation, salary growth rates) These assumptions reflect CalPERS’ best estimate of future experience of the plan and are long term in nature.

We recognize that all assumptions will not be realized in any given ye ar. For example, the investment earnings at CalPERS have averaged 6.9% over the 20 years ending June 30, 2021, yet individual fiscal year returns have ranged from -23.6% to +21.3%. In addition, CalPERS reviews all actuarial assumptions by conducting in-depth experience studies every four years, with the most recent experience study completed in 2021.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 9 Changes Since the Prior Year’s Valuation
Benefits
The standard actuarial practice at CalPERS is to recognize mandated legislative benefit changes in the first annual valuation following the effective date of the legislation. Voluntary benefit changes by plan amendment are generally included in the first valuation that is prepared after the amendment becomes effective, even if the valuation date is prior to the effective date of the amendment.

This valuation generally reflects plan changes by amendments effective before the date of the report. Please refer to the “Plan’s Major Benefit Options” and Appendix B of the Section 2 Report for a summary of the plan provisions used in this valuation.

Actuarial Methods and Assumptions
On November 17, 2021, the board adopted new actuarial assumptions based on the recommendations in the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study reviewed the retirement rates, termination rates, mortality rates, rates of salary increases, and inflation assumption for Public Agencies. These new assumptions are incorporated in this actuarial valuation and will impact the required contribution for FY 2023-24. In addition, the board adopted a new asset portfolio as part of its Asset Liability Management process.

The new asset mix supports a 6.80% discount rate, which reflects a change in the price inflation assumption to

2.30%.

Subsequent Events
The contribution requirements determined in this actuarial valuation report are based on demographic and financial information as of June 30, 2021. Changes subsequent to that date are not reflected. Investment returns below the assumed rate of return may increase future required contributions while investment returns above the assumed rate of return may decrease future required contributions.

The projected employer contributions on Page 6 are calculated under the assumption that the discount rate remains at 6.8% going forward and that the realized rate of return on assets for FY 2021-22 is 6.8%.

This actuarial valuation report reflects statutory changes, regulatory changes and board actions through January 2022. Any subsequent changes or actions are not reflected.

Assets and Liabilities
• Breakdown of Entry Age Accrued Liability
• Allocation of Plan’s Share of Pool’s Experience/Assumption Change • Development of Plan’s Share of Pool’s Market Value of Assets • Schedule of Plan’s Amortization Bases
• Amortization Schedule and Alternatives
• Employer Contribution History
• Funding History
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 11 Breakdown of Entry Age Accrued Liability
Active Members $587,315
Transferred Members 12,534
Terminated Members 4,649
Members and Beneficiaries Receiving Payments 0
Total $604,498
Allocation of Plan’s Share of Pool’s
Experience/Assumption Change
It is the policy of CalPERS to ensure equity within the risk pools by allocating the pool’s experience gains/losses and assumption changes in a manner that treats each employer equitably and maintains benefit security for the members of the System while minimizing substantial variations in employer contributions.

The Pool’s experience gains/losses and impact of assumption/method changes is allocated to the plan as follows:

1. Plan’s Accrued Liability $604,498

2. Projected UAL balance at 6/30/2021 37,404

3. Pool’s Accrued Liability1 20,794,529,023

4. Sum of Pool’s Individual Plan UAL Balances at 6/30/20211 4,597,734,264

5. Pool’s 2020/21 Investment (Gain)/Loss1(2,338,185,055)

6. Pool’s 2020/21 Non-Investment (Gain)/Loss1(84,077,623)

7. Plan’s Share of Pool’s Investment (Gain)/Loss: [(1) - (2)] ÷ [(3) - (4)] × (5) (81,866)

8. Plan’s Share of Pool’s Non-Investment (Gain)/Loss: (1) ÷ (3) × (6) (2,444)

9. Plan’s New (Gain)/Loss as of 6/30/2021: (7) + (8) (84,310)

10. Increase in Pool’s Accrued Liability due to Change in Assumptions1 60,407,898

11. Plan’s Share of Pool’s Change in Assumptions: (1) ÷ (3) × (10) 1,756

12. Increase in Pool’s Accrued Liability due to Funding Risk Mitigation1 495,172,731

13. Plan’s Share of Pool’s Change due to Funding Risk Mitigation: (1) ÷ (3) × (12) 14,395

14. Offset due to Funding Risk Mitigation (26,285)

15. Plan’s Net Investment (Gain): (7) – (14) (55,581)
1 Does not include plans that transferred to Pool on the valuation date.

Development of the Plan’s Share of Pool’s Market
Value of Assets

16. Plan’s UAL: (2) + (9) + (11) + (13) ($30,755)

17. Plan’s Share of Pool’s MVA: (1) - (16) $635,253
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 12 Schedule of Plan’s Amortization Bases
Note that there is a two-year lag between the valuation date and the start of the contribution fiscal year. • The assets, liabilities, and funded status of the plan are measured as of the valuation date: June 30, 2021. • The required employer contributions determined by the valuation are for the fiscal year beginning two years after the valuation date: FY 2023-24.

This two-year lag is necessary due to the amount of time needed to extract and test the membership and financial data, and the ne ed to provide public agencies with their required employer contribution well in advance of the start of the fiscal year.

The Unfunded Accrued Liability (UAL) is used to determine the employer contribution and therefore must be rolled forward two years from the valuation date to the first day of the fiscal year for which the contribution is being determined. The UAL is rolled forward each year by subtracting the expected payment on the UAL for the fiscal year and adjusting for interest. The expected payment for the first fiscal year is determined by the actuarial valuation two years ago and the contribution for the second year is from the actuarial valuation one year ago. Additional discretionary payments are reflected in the Expected Payments column in the fiscal year they were made by the agency.

Reason for Base
Date
Est.

Ramp
Level
2023-24
Ramp
Shape
Escalation
Rate
Amort.

Period
Balance
6/30/21
Expected
Payment
2021-22
Balance
6/30/22
Expected
Payment
2022-23
Balance
6/30/23
Minimum
Required
Payment
2023-24
Fresh Start 6/30/21 N/A (30,755) (6,854) (25,763) (6,677) (20,615) 0 Total (30,755) (6,854) (25,763) (6,677) (20,615) 0
The (gain)/loss bases are the plan’s allocated share of the risk pool’s (gain)/loss for the fiscal year as disclosed in “Allocation of Plan’s Share of Pool’s Experience/Assumption Change” earlier in this section. These (gain)/loss bases will be amortized in accordance with the CalPERS amortization policy in effect at the time the base was established.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool

Amortization Schedule and Alternatives
The amortization schedule on the previous page(s) shows the minimum contributions required according to the CalPERS amortization policy. Many agencies have expressed a desire for a more stable pattern of payments or have indicated interest in paying off the unfunded accrued liabilities more quickly than required. As such, we have provided alternative amortization schedules to help analyze the current amortization schedule and illustrate the potential savings of accelerating unfunded liability payments.

Shown on the following page are future year amortization payments based on 1) the current amortization schedule reflecting the individual bases and remaining periods shown on the previous page, and 2) alternative “fresh start” amortization schedules using two sample periods that would both result in interest savings relative to the current amortization schedule. To initiate a Fresh Start, please contact the plan actuary.

The Current Amortization Schedule typically contains both positive and negative bases. Positive bases result from plan changes, assumption changes, method changes or plan experience that increase unfunded liability. Negative bases result from plan changes, assumption changes, method changes, or plan experience that decrease unfunded liability. The combination of positive and negative bases within an amortization schedule can result in unusual or problematic circumstances in future years, such as:
• When a negative payment would be required on a positive unfunded actuarial liability; or • When the payment would completely amortize the total unfunded liability in a very short time period, and results in a large change in the employer contribution requirement.

In any year when one of the above scenarios occurs, the actuary will consider corrective action such as replacing the existing unfunded liability bases with a single “fresh start” base and amortizing it over a n appropriate period.

The Current Amortization Schedule on the following page may appear to show that, based on the current amortization bases, one of the above scenarios will occur at some point in the future. It is impossible to know today whether such a scenario will in fact arise since there will be additional bases added to the amortization schedule in each future year. Should such a scenario arise in any future year, the actuary will take appropriate action based on guidelines in the CalPERS amortization policy.

CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool

Amortization Schedule and Alternatives (continued)
Alternate Schedules
Current Amortization
Schedule N/A Year Amortization N/A Year Amortization
Date Balance Payment Balance Payment Balance Payment
6/30/2023 N/A N/A N/A N/A N/A N/A
6/30/2024
6/30/2025
6/30/2026
6/30/2027
6/30/2028
6/30/2029
6/30/2030
6/30/2031
6/30/2032
6/30/2033
6/30/2034
6/30/2035
6/30/2036
6/30/2037
6/30/2038
6/30/2039
6/30/2040
6/30/2041
6/30/2042
6/30/2043
6/30/2044
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
6/30/2052
Total N/A N/A N/A
Interest Paid N/A N/A N/A
Estimated Savings N/A N/A
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 15

Employer Contribution History
The table below provides a recent history of the required employer contributions for the plan. The amounts are based on the actuarial valuation from two years prior and does not account for prepayments or benefit changes made during a fiscal year. Additional discretionary payments before July 1, 2019 or after June 30, 2021 are not included.
[
Fiscal
Year
Employer
Normal Cost
Unfunded Liability
Payment ($)
Additional Discretionary
Payments
2016 - 17 6.555% $31 N/A
2017 - 18 6.533% 86 N/A
2018 - 19 6.842% 273 N/A
2019 - 20 6.985% 3,711 0
2020 - 21 7.732% 5,275 0
2021 - 22 7.59% 5,570
2022 - 23 7.47% 6,094
2023 - 24 7.68% 0
Funding History
The table below shows the recent history of the actuarial accrued liability, share of the pool’s market value of assets, unfunded accrued liability, funded ratio, and annual covered payroll.

Valuation
Date
Accrued
Liability
(AL)
Share of Pool’s
Market Value of
Assets (MVA)
Unfunded
Accrued
Liability (UAL)
Funded
Ratio
Annual
Covered
Payroll
06/30/2014 $7,729 $8,073 ($344) 104.5% $169,924
06/30/2015 28,554 26,698 1,856 93.5% 216,805
06/30/2016 61,363 54,111 7,252 88.2% 301,493
06/30/2017 112,173 104,925 7,248 93.5% 432,566
06/30/2018 199,160 181,143 18,017 91.0% 463,113
06/30/2019 288,803 260,380 28,423 90.2% 514,098
06/30/2020 401,078 361,023 40,055 90.0% 671,341
06/30/2021 604,498 635,253 (30,755) 105.1% 811,722
Risk Analysis
• Future Investment Return Scenarios
• Discount Rate Sensitivity
• Mortality Rate Sensitivity
• Maturity Measures
• Maturity Measures History
• Hypothetical Termination Liability
CalPERS Actuarial Valuation – June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769

Future Investment Return Scenarios
Analysis using the investment return scenarios from the Asset Liability Management process completed in 2021 was performed to determine the effects of various future investment returns on required employer contributions. The projections below reflect the impact of the CalPERS Funding Risk Mitigation policy. The projections also assume that all other actuarial assumptions will be realized and that no further changes in assumptions, contributions, benefits, or funding will occur.

The first table shows projected contribution requirements if the fund were to earn either 3.0% or 10.8% annually. These alternate investment returns were chosen because 90% of long-term average returns are expected to fall between them over the 20-year period ending June 30, 2041.

Required contributions outside of this range are also possible. In particular, whereas it is unlikely that investment returns will average less than 3.0% or greater than 10.8% over a 20 -year period, the likelihood of a single investment return less than 3.0% or greater than 10.8% in any given year is much greater. The following analysis illustrates the effect of an extreme, single year investment return.

The portfolio has an expected volatility (or standard deviation) of 12.0% per year. Accordingly, in any given year there is a 16% probability that the annual return will be -5.2% or less and a 2.5% probability that the annual return will be -17.2% or less. These returns represent one and two standard deviations below the expected return of 6.8%.

The following table shows the effect of a one or two standard deviation investment loss in FY 2021-22 on the FY 2024-25 contribution requirements. Note that a single-year investment gain or loss decreases or increases the required UAL contribution amount incrementally for each of the next five years, not just one, due to the 5-year ramp in the amortization policy. However, the contribution requirements beyond the first year are also impacted by investment returns beyond the first year. Historically, significant downturns in the market are often followed by higher than average returns. Such investment gains would offset the impact of these single year negative returns in years beyond FY 2024-25.

Assumed Annual Return for
Fiscal Year 2021-22
Required
Employer
Contributions
Projected
Employer
Contributions
2023-24 2024-25
(17.2)% (2 standard deviation loss)
Normal Cost Rate 7.68% 7.7%
UAL Contribution $0 $3,300
(5.2)% (1 standard deviation loss)
Normal Cost Rate 7.68% 7.7%
UAL Contribution $0 $1,400
• Without investment gains (returns higher than 6.8%) in year FY 2022-23 or later, projected contributions rates would continue to rise over the next four years due to the continued phase-in of the impact of the illustrated investment loss in FY 2021-22. • The Pension Outlook Tool can be used to model projected contributions for these scenarios beyond FY 2024-25 as well as to model other investment return scenarios.

Assumed Annual Return
FY 2021-22
through 2040-41
Projected Employer Contributions
2024-25 2025-26 2026-27 2027-28 2028-29

3.0% (5th percentile)
Normal Cost Rate 7.7% 7.7% 7.7% 7.7% 7.7%
UAL Contribution $120 $850 $2,200 $4,200 $6,900

10.8% (95th percentile)
Normal Cost Rate 7.9% 8.1% 8.3% 8.5% 8.7%
UAL Contribution $0 $0 $0 $0 $0
CalPERS Actuarial Valuation – June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 18 Discount Rate Sensitivity
The discount rate assumption is calculated as the sum of the assum ed real rate of return and the assumed annual price inflation, currently 4.5% and 2.3%, respectively. Changing either the price inflation assumption or the real rate of return assumption will change the discount rate. The sensitivity of the valuation results to the discount rate assumption depends on which component of the discount rate is changed. Shown below are various valuation results as of June 30, 2021 assuming alternate discount rates by changing the two components independently. Results are shown using the current discount rate of 6.8% as well as alternate discount rates of

5.8% and 7.8%. The rates of 5.8% and 7.8% were selected since they illustrate the impact of a 1.0% increase or decrease to the 6.8% assumption.

Sensitivity to the Real Rate of Return Assumption
As of June 30, 2021 1% Lower
Real Return Rate
Current
Assumptions
1% Higher
Real Return Rate
Discount Rate 5.8% 6.8% 7.8%
Inflation 2.3% 2.3% 2.3%
Real Rate of Return 3.5% 4.5% 5.5%
a) Total Normal Cost 19.32% 15.43% 12.47%
b) Accrued Liability $771,532 $604,498 $477,235
c) Market Value of Assets $635,253 $635,253 $635,253
d) Unfunded Liability/(Surplus) [(b) - (c)] $136,279 ($30,755) ($158,018) e) Funded Ratio 82.3% 105.1% 133.1%
Sensitivity to the Price Inflation Assumption
As of June 30, 2021 1% Lower
Inflation Rate
Current
Assumptions
1% Higher
Inflation Rate
Discount Rate 5.8% 6.8% 7.8%
Inflation 1.3% 2.3% 3.3%
Real Rate of Return 4.5% 4.5% 4.5%
a) Total Normal Cost 16.27% 15.43% 14.03%
b) Accrued Liability $637,677 $604,498 $545,823
c) Market Value of Assets $635,253 $635,253 $635,253
d) Unfunded Liability/(Surplus) [(b) - (c)] $2,424 ($30,755) ($89,430) e) Funded Ratio 99.6% 105.1% 116.4%
Mortality Rate Sensitivity
The following table looks at the change in the June 30, 2021 plan costs and funded status under two different longevity scenarios, namely assuming post-retirement rates of mortality are 10% lower or 10% higher than our current mortality assumptions adopted in 2021. This type of analysis highlights the impact on the plan of improving or worsening mortality over the long-term.

As of June 30, 2021 10% Lower
Mortality Rates
Current
Assumptions
10% Higher
Mortality Rates
a) Total Normal Cost 15.71% 15.43% 15.18%
b) Accrued Liability $615,666 $604,498 $594,166
c) Market Value of Assets $635,253 $635,253 $635,253
d) Unfunded Liability/(Surplus) [(b) - (c)] ($19,587) ($30,755) ($41,087) e) Funded Ratio 103.2% 105.1% 106.9%
CalPERS Actuarial Valuation – June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 19 Maturity Measures
As pension plans mature they become more sensitive to risks . Understanding plan maturity and how it affects the ability of a pension plan sponsor to tolerate risk is important in understanding how the pension plan is impacted by investment return volatility, other economic variables and changes in longevity or other demographic assumptions. Since it is the employer that bears the risk, it is appropriate to perform this analysis on a pension plan level considering all rate plans. The following measures are for one rate plan only.

One way to look at the maturity level of CalPERS and its plans is to look at the ratio of a plan’s retiree liability to its total liability. A pension plan in its infancy will have a very low ratio of retiree liability to total liability. As the plan matures, the ratio starts increasing. A mature plan will often have a ratio above 60%-65%.

Ratio of Retiree Accrued Liability to
Total Accrued Liability June 30, 2020 June 30, 2021

1. Retired Accrued Liability $0 $0

2. Total Accrued Liability 401,078 604,498

3. Ratio of Retiree AL to Total AL [(1) / (2)] 0.00 0.00 Another measure of maturity level of CalPERS and its plans is to look at the ratio of actives to retirees, also called the support ratio. A pension plan in its infancy will have a very high ratio of active to retired members. As the plan matures and members retire, the ratio declines. A mature plan will often have a ratio near or below one.

To calculate the support ratio for the rate plan, retirees and beneficiaries receiving a continuance are each counted as one, even though they may have only worked a portion of their careers as an active member of this rate plan. For this reason, the support ratio, while intuitive, may be less informative than the ratio of retiree liability to total accrued liability above. For comparison, the support ratio for all CalPERS public agency plans is

0.82 and is calculated consistently with how it is for the individual rate plan. Note that to calculate the support ratio for all public agency plans, a retiree with service from more than one CalPERS agency is counted as a retiree more than once.

Support Ratio June 30, 2020 June 30, 2021

1. Number of Actives 13 14

2. Number of Retirees 0 0

3. Support Ratio [(1) / (2)] N/A N/A
CalPERS Actuarial Valuation – June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 20 Maturity Measures (Continued)
The actuarial calculations supplied in this communication are based on various assumptions about long-term demographic and economic behavior. Unless these assumptions (e.g., terminations, deaths, disabilities, retirements, salary growth, investment return) are exactly realized each year, there will be differences on a year-to-year basis. The year-to-year differences between actual experience and the assumptions are called actuarial gains and losses and serve to lower or raise required employer contributions from one year to the next. Therefore, employer contributions will inevitably fluctuate, especially due to the ups and downs of investment returns.

Asset Volatility Ratio
Shown in the table below is the asset volatility ratio (AVR), which is the ratio of market value of assets to payroll.

Plans that have higher AVR experience more volatile employer contributions (as a percentage of payroll) due to investment return. For example, a plan with an asset-to-payroll ratio of 8 may experience twice the contribution volatility due to investment return volatility than a plan with an asset-to-payroll ratio of 4. It should be noted that this ratio is a measure of the current situation. It increases over time but generally tends to stabilize as the plan matures.

Liability Volatility Ratio
Also shown in the table below is the liability volatility ratio (LVR), which is the ratio of accrued liability to payroll.

Plans that have a higher LVR experience more volatile employer contributions (as a percentage of payroll) due to changes in liability. For example, a plan with LVRratio of 8 is expected to have twice the contribution volatility of a plan with LVR of 4. It should be noted that this ratio indicates a longer-term potential for contribution volatility, since the AVR, described above, will tend to move closer to the LVR as the funded ratio approaches 100%.

Contribution Volatility June 30, 2020 June 30, 2021

1. Market Value of Assets $361,023 $635,253

2. Payroll 671,341 811,722

3. Asset Volatility Ratio (AVR) [(1) / (2)] 0.5 0.8

4. Accrued Liability $401,078 $604,498

5. Liability Volatility Ratio (LVR) [(4) / (2)] 0.6 0.7 Maturity Measures History
Valuation Date
Ratio of
Retiree Accrued Liability
to
Total Accrued Liability
Support
Ratio
Asset
Volatility
Ratio
Liability
Volatility
Ratio
06/30/2017 0.00 N/A 0.2 0.3
06/30/2018 0.00 N/A 0.4 0.4
06/30/2019 0.00 N/A 0.5 0.6
06/30/2020 0.00 N/A 0.5 0.6
06/30/2021 0.00 N/A 0.8 0.7
CalPERS Actuarial Valuation – June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 21 Hypothetical Termination Liability
The hypothetical termination liability is an estimate of the financial position of the plan had the contract with CalPERS been terminated as of June 30, 2021. The plan liability on a termination basis is calculated differently compared to the plan’s ongoing funding liability. For the hypothetical termination liability calculation, both compensation and service are frozen as of the valuation date and no future pay increases or service accruals are assumed. This measure of funded status is not appropriate for assessing the need for future employer contributions in the case of an ongoing plan, that is, for an employer that continues to provide CalPERS retirement benefits to active employees.

A more conservative investment policy and asset allocation strategy was adopted by the board for the Terminated Agency Pool. The Terminated Agency Pool has limited funding sources since no future employer contributions will be made. Therefore, expected benefit payments are secured by risk-free assets and benefit security for members is increased while limiting the funding risk. However, this asset allocation has a lower expected rate of return than the PERF and consequently, a lower discount rate is assumed. The lower discount rate for the Terminated Agency Pool results in higher liabilities for terminated plans.

The effective termination discount rate will depend on actual market rates of return for risk-free securities on the date of termination. As market discount rates are variable, the table below shows a range for the hypothetical termination liability based on the lowest and highest interest rates observed during an approximate 19 -month period from 12 months before the valuation date to seven months after.

Market
Value of
Assets (MVA)
Hypothetical
Termination
Liability1,2
at 1.00%
Funded
Ratio
Unfunded
Termination
Liability
at 1.00%
Hypothetical
Termination
Liability1,2
at 2.25%
Funded
Ratio
Unfunded
Termination
Liability
at 2.25%
$635,253 $1,643,859 38.6% $1,008,606 $1,105,311 57.5% $470,058 1 The hypothetical liabilities calculated above include a 5% contingency load. The contingency load and other actuarial assumptions can be found in Appendix A.
2 The discount rate used for termination valuations is a weighted average of the 10-year and 30-year U.S. Treasury yields where the weights are based on matching asset and liability durations as of the termination date. The discount rates used in the table are based on 20-year Treasury bonds, rounded to the nearest quarter percentage point, which is a good proxy for most plans. The 20-year Treasury yield was 2.00% on June 30, 2021, the valuation date.

In order to terminate the plan, first contact our Pension Contract Services unit to initiate a Resolution of Intent to Terminate. The completed Resolution will allow the plan actuary to provide a preliminary termination valuation with a more up-to-date estimate of the plan liabilities. Before beginning this process, please consult with the plan actuary.

CalPERS Actuarial Valuation – June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 22 Participant Data
The table below shows a summary of the plan’s member data upon which this valuation is based:

June 30, 2020 June 30, 2021
Active Members
Counts 13 14
Average Attained Age 39.42 41.89
Average Entry Age to Rate Plan 36.20 38.07
Average Years of Credited Service 3.24 3.86
Average Annual Covered Pay $51,642 $57,980
Annual Covered Payroll $671,341 $811,722
Present Value of Future Payroll $7,459,870 $9,079,400
Transferred Members 1 1
Separated Members 2 4
Retired Members and Beneficiaries
Counts* 0 0
Average Annual Benefits* $0 $0
Counts of members included in the valuation are counts of the records processed by the valuation. Multiple records may exist for those who have service in more than one valuation group. This does not result in double counting of liabilities.
* Values include community property settlements.

List of Class 1 Benefit Provisions
This plan has the additional Class 1 Benefit Provisions:
• None
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 23 Plan’s Major Benefit Options
Shown below is a summary of the major optional benefits for which the agency has contracted. A description of principal standard and optional plan provisions is in Section 2.

Benefit Group
Member Category Misc
Demographics
Actives Yes
Transfers/Separated Yes
Receiving No
Benefit Group Key 111995
Benefit Provision
Benefit Formula 2% @ 62
Social Security Coverage Yes
Full/Modified Full
Employee Contribution Rate 6.75%
Final Average Compensation Period Three Year
Sick Leave Credit Yes
Non-Industrial Disability Standard
Industrial Disability No
Pre-Retirement Death Benefits
Optional Settlement 2 Yes
1959 Survivor Benefit Level No
Special No
Alternate (firefighters) No
Post-Retirement Death Benefits
Lump Sum $500
Survivor Allowance (PRSA) No
COLA 2%
CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 24 PEPRA Member Contribution Rates
The California Public Employees’ Pension Reform Act of 2013 (PEPRA) established new benefit formulas, final compensation period, and contribution requirements for “new” employees (generally those first hired into a CalPERS -covered position on or after January 1, 2013). In accordance with Government Code Section 7522.30(b), “new members … shall have an initial contribution rate of at least 50% of the normal cost rate.” The normal cost rate is dependent on the plan of retirement benefits, actuarial assumptions, and demographics of the risk pool, particularly members’ entry age. Should the total normal cost rate change by more than 1% from the base total normal cost rate, the new member rate shall be 50% of the new normal cost rate rounded to the nearest quarter percent.

The table below shows the determination of the PEPRA member contribution rates effective July 1, 2023, based on 50% of the total normal cost rate as of the June 30, 2021 valuation.

Basis for Current Rate Rates Effective July 1, 2023
Rate Plan
Identifier Benefit Group Name
Total
Normal
Cost
Member
Rate
Total
Normal
Cost
Change Change
Needed
Member
Rate
26913 Miscellaneous PEPRA Level 13.735% 6.75% 15.43% 1.695% Yes 7.75% CALPERS ACTUARIAL VALUATION - June 30, 2021
PEPRA Miscellaneous Plan of the City of Kingsburg
CalPERS ID: 1210886769
Rate Plan belonging to the Miscellaneous Risk Pool Page 25 Section 2
C A L I F O R N I A P U B L I C E M P L O Y E E S ’ R E T I R E M E N T S Y S T E M Risk Pool Actuarial Valuation Information
Section 2 may be found on the CalPERS website
(www.calpers.ca.gov) in the Forms and
Publications section
California Public Employees’ Retirement System
Actuarial Office
400 Q Street, Sacramento, CA 95811 | Phone: (916) 795-3000 | Fax: (916) 795-2744 888 CalPERS (or 888-225-7377) | TTY: (877) 249-7442 | www.calpers.ca.gov July 2022
PEPRA Safety Fire Plan of the City of Kingsburg (CalPERS ID: 1210886769) Annual Valuation Report as of June 30, 2021
Dear Employer,
Attached to this letter, you will find the June 30, 2021 actuarial valuation report for the rate plan noted above. Provided in this report is the determination of the minimum required employer contributions for fiscal year (FY) 2023-24. In addition, the report contains important information regarding the current financial status of the plan as well as projections and risk measures to aid in planning for the future.

Because this plan is in a risk pool, the following valuation report has been separated into two sections:
• Section 1 contains specific information for the plan including the development of the current and projected employer contributions, and
• Section 2 contains the Risk Pool Actuarial Valuation appropriate to the plan as of June 30, 2021.

Section 2 can be found on the CalPERS website (www.calpers.ca.gov). From the home page, go to “Forms & Publications” and select “View All”. In the search box, enter “Risk Pool” and from the results list download the Safety Risk Pool Actuarial Valuation Report for June 30, 2021.

Your June 30, 2021 actuarial valuation report contains important actuarial information about your pension plan at CalPERS. The plan actuary whose signature is in the Actuarial Certification is available to discuss.

Actuarial valuations are based on assumptions regarding future plan experience including investment return and payroll growth, eligibility for the types of benefits provided, and longevity among retirees. The CalPERS Board of Administration (board) adopts these assumptions after considering the advice of CalPERS actuarial and investment teams and other professionals. Each actuarial valuation reflects all prior differences between actual and assumed experience and adjusts the contribution requirements as needed. This valuation is based on an investment return assumption of 6.8%, which was adopted by the board in November 2021. Other assumptions used in this report are those recommended in the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021.

Required Contribution
The table below shows the minimum required employer contributions and the Employee PEPRA Rate for FY 2023-24 along with estimates of the required contributions for FY 2024-25. Employee contributions other than cost sharing (whether paid by the employer or the employee) are in addition to the results shown below. The required employer contributions in this report do not reflect any cost sharing arrangement between the agency and the employees.

Fiscal Year Employer Normal
Cost Rate
Employer Amortization of
Unfunded Accrued Liability
PEPRA Member
Rate
2023-24 13.54% $0 13.75%
Projected Results
2024-25 13.5% $0 TBD
PEPRA Safety Fire Plan of the City of Kingsburg
(CalPERS ID: 1210886769)
Annual Valuation Report as of June 30, 2021