AGENDA
KINGSBURG CITY COUNCIL
REGULAR MEETING
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburg-ca.gov
Wednesday, April 5, 2023 at 6pm
Invocation to be given by Pastor Malcom Light, Orchard 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:
None.
4. Public Comments: This is the time for any citizen to come forward and address the City Council on any issue within its jurisdiction that is not listed on the Agenda. A maximum of five (5) minutes is allowed for each speaker.
5. Consent Calendar: Items considered routine in nature are to be placed on the Consent Calendar.
They will be considered as one item and voted upon in one vote unless individual consideration is requested. Each vote in favor of the Consent Calendar is considered and recorded as a separate affirmative vote in favor of each action listed. Approval of the Consent Calendar items include recitals reading ordinance(s) by titles(s) only and adoption of recommended action(s) contained in Staff Reports.
5.1 Approval of City Council Minutes: Approve the minutes from the March 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 March 7, 2023 through March 27, 2023 as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
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
April 5, 2023
5.3 Reject Claim filed by Braulio Cantu for his claim filed on March 15, 2023- Staff Report prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
5.4 Adopt the new City Council Electronic Device Policy and Acknowledgement Form - Staff Report prepared Assistant City Manager/Administrative Services Director Christina Windover
Sponsor: Administrative Services
5.5 Public Safety Sales Tax (Measure E) Oversight Committee Appointment- Accept Mayor Palomar’s appointment of John Matic to the Public Safety Sales Tax (Measure E) Oversight Committee to a term that is set to expire November 2027.
Sponsor: City Clerk’s Office
5.6 Public Safety Sales Tax (Measure E) Oversight Committee Appointment- Accept Mayor Palomar’s appointment of Michele Buckner to the Public Safety Sales Tax (Measure E) Oversight Committee to a term that is set to expire November 2027.
Sponsor: City Clerk’s Office
6. Regular Calendar
6.1 Financial Statements for the Year Ended June 30, 2022 – Consider Statements as prepared by Price Paige & Company - Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department
Possible Action(s):
a. Presentation by Osvaldo Gutierrez & Anthony Gonzalez of Price Page & Company b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
6.2 Updated Solar Options - Wells 13 and 16, Police Department & Public Works Yard - Staff Report by Public Works Director Daniel Galvez.
Sponsor: Public Works Department
Possible Action(s):
a. Presentation by Public Works Director Daniel Galvez
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
6.3 Independence Day Celebration – Chamber of Commerce Funding Request- Staff Report by City Manager Alexander Henderson.
Sponsor: City Manager
Possible Action(s):
a. Presentation by City Manager Alexander Henderson
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
Kingsburg City Council Agenda
April 5, 2023
6.4 2023-2028 City Strategic Planning Consultant Proposals- Staff Report by Asst. City Manager/Admin. Services Director Christina Windover
Sponsor: Administrative Services Department
Possible Action(s):
a. Presentation by Christina Windover, Asst. City Manager/Admin. Services Director
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
6.5 2023 Summer Recreation Program Fee Discussion - Staff Report prepared by Community Services Director Adam Castaneda.
Sponsor: Community Services Department
Possible Action(s):
a. Presentation by Community Services Director Adam Castaneda. 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
8. Future Agenda Items: None.
9. The Kingsburg City Council adjourns out of the Regular Calendar into Closed Session:
9.1 CONFERENCE WITH REAL PROPERTY NEGOTIATOR
Government Code Section 54956.8
Property: APN 396-09-01
Agency Negotiator: City Manager Alexander Henderson
10. Adjourn out of Close Session into Regular Kingsburg City Council Meeting and report out of Closed Session.
11. Adjourn Regular Kingsburg City Council Meeting.
Any writings or documents provided to a majority of the 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.
Kingsburg City Council Agenda
April 5, 2023
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 15, 2023
Invocation was given by Pastor Tim Boynton, Kingsburg Covenant Church, 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 6:02 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 Smith, seconded by Council Member Silva, to approve the agenda, as published. The motion carried by an unanimous voice vote.
Presentations:
Chief Daniel Perkins performed the Fire Department Swearing In and Badge Pinning:
-Kevin Dominic Smith Firefighter/EMT
-Brock Taylor Firefighter/Paramedic
Chief Daniel Perkins performed the 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
Public Comments- None.
Consent Calendar: A motion was made by Council Member Pursell, Jr., seconded by Council Member North, to approve the items appearing on the Consent Calendar. The motion carried by an unanimous voice vote.
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
Kingsburg City Council Minutes
March 15, 2023
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
Regular Calendar
City Engineer Project Progress Report- Report by City Engineer Dave Peters Sponsor: City Engineer’s Office
City Engineer Dave Peters presented his City Engineer Project Progress Report. Council discussed the different projects.
Informational- No Action Necessary
CalPERS Update 2023 - Staff Report by City Manager Alexander Henderson.
Sponsor: City Manager & Finance Department
City Manager Alexander Henderson presented the 2023 CalPERS update. He reviewed how the pension is funded through investments and contributions, the City’s liability with the 6 different pension plans, and the change of contribution for the PEPRA members. Council discussed PEPRA and rates of employees pay.
Informational- No Action Necessary
2023-2024 Capital Improvement Project Introduction and Discussion - Staff Report by City Manager Alexander Henderson.
Sponsor: City Manager & Finance Department
City Manager Alexander Henderson presented the process and inquired if Council had anything they would like to add. Mayor Palomar would like a shade cover for Heritage Park. Citizens have reached out to him regarding additional pickle ball courts and fixing the sidewalks on Sierra.
Informational- No Action Necessary
Appoint Council Liaison and Alternate to the Kingsburg Tri-County Health Care DistrictReport by City Clerk Abigail Palsgaard Sponsor: City Clerk’s Office
Council discussed the important relationship with the Tri-County Health Care District and the benefit of having a liaison.
Kingsburg City Council Minutes
March 15, 2023
Council Member Pursell, Jr. motioned, seconded by Council Member North to appoint Council Member David Silva as the liaison and Council Member Smith as the alternate to the Tri-County Health Care District. The motion passed by an unanimous voice vote.
Council Reports and Staff Communications
Community Services Commission- Meets 3/22/2023.
Public Safety Committee- Have not met.
Chamber of Commerce- Met yesterday, had their 1st workshop, had a good turnout. Preparing for the car show and Swedish Festival. They discussed the monthly mixer and ribbon cutting. The Chamber discussed getting more money for the fireworks show- drilled down on what the actual need is. May have a specific request for fireworks.
Economic Development – Have not met.
Finance Committee- Have not met.
Planning Commission- Meets next month.
South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)- Have not met.
Downtown Business Improvement District- Discussed the photographer, social media manager, and a potential BID event.
Council of Governments- Have not met.
Council Member Reports- Council Member Pursell, Jr. thanked Public Works for their hard work on Sunday during the downpour. It was too much water in too short amount of time.
City Manager’s Report
- Solar Project Meeting; Erling Park Set for March 16, 2023 at 6pm - Townsend February Monthly Report / State Legislative Bill Matrix - Clean California- spring clean up provide
Future Agenda Items: None.
Adjourn Regular Kingsburg City Council Meeting. At 7:09 P. M. Mayor Palomar adjourned the meeting.
Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:
Printed:
marshaa
3/27/2023 3:58 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 03/10/2023 2,228.06 ACH 3470 Internal Revenue Service - ACH 03/10/2023 65,547.49 ACH 3471 Employment Development Department - ACH03/10/2023 11,371.02 ACH 3472 CalPERS - ACH 03/10/2023 50,005.66
ACH 3475 Empower 03/10/2023 3,810.53
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 03/10/2023 240.46 ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 03/10/2023 354.37 ACH 4707 ICMA-WIRE 401(A) 03/10/2023 250.00
83188 3660 KPFA 03/10/2023 640.00
83189 3525 Kingsburg Police KPOA 03/10/2023 1,160.00
83190 3716 FRANCHISE TAX BOARD STATE OF CALIFORNIA 03/10/2023 100.00 Total for 3/10/2023: 135,707.59
83191 3006 AIRGAS NCN 03/17/2023 259.64
83192 3565 AMAZON CAPITAL SERVICES 03/17/2023 2,452.96
83193 4545 AMAZON.COM SALES, INC. 03/17/2023 182.92
83194 3891 AMERICAN BUSINESS MACHINES 03/17/2023 15.00
83195 4628 JOSEFINO AREVALO 03/17/2023 17.00
83196 3029 AT&T CALNET 3 03/17/2023 127.03
83197 4840 ERIN AVILA 03/17/2023 22.50
83198 4843 BEATWEAR, INC 03/17/2023 1,383.16
83199 4821 BRADY INDUSTRIES 03/17/2023 297.02
83200 3054 BSK ASSOCIATES 03/17/2023 1,672.00
83201 4337 CAL FIRE 03/17/2023 3,080.00
83202 3056 CAL STATE TERMITE AND PEST 03/17/2023 2,644.00 83203 4429 CANON FINANCIAL SERVICES, INC 03/17/2023 1,856.86 83204 3991 JOSH CAREY 03/17/2023 85.00
83205 3069 CASCADE FIRE EQUIPMENT 03/17/2023 1,291.10
83206 4491 GABRIEL CASTELLANOS 03/17/2023 17.00
83207 3918 CINTAS 03/17/2023 1,197.80
83208 4363 PAULA COELHO 03/17/2023 3,298.98
83209 3119 COOK'S COMMUNICATIONS CORP. 03/17/2023 19,282.55 83210 4841 DELSID INC 03/17/2023 398.08
83211 4229 EBA&M CORPORATION 03/17/2023 2,150.00
83212 4615 EMERALD TEXTILES SERVICES 03/17/2023 261.73
83213 3158 ENER POWER 03/17/2023 513.00
83214 4193 FIRST IN SAFETY 03/17/2023 353.08
83215 3179 LEE FORLINES 03/17/2023 102.00
83216 3186 FRESNO COUNTY CLERK 03/17/2023 2,482.43
83217 3747 C/O JOE GARZA FRESNO MADERA CO. POLICE CHIEF'S ASSOC. 03/17/2023 350.00 83218 3198 FRESNO TRUCK CENTER 03/17/2023 182.02
83219 3201 ALFREDO FUENTES 03/17/2023 17.00
83220 4492 MONIQUE GONZALES 03/17/2023 85.00
83221 4839 HEALTH NET 1382464 03/17/2023 308.62
83222 3219 HEALTHWISE SERVICES 03/17/2023 173.75
83223 3222 HENRY SCHEIN, INC. 03/17/2023 632.67
AP Checks by Date - Summary by Check Date (3/27/2023 3:58 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
83224 3225 HOME DEPOT CREDIT SERVICES 03/17/2023 369.56 83225 4592 ISFSI 03/17/2023 135.00
83226 UB*00061 JIM VALLIS OFFICE 03/17/2023 280.73
83227 3244 JORGENSEN & CO. 03/17/2023 707.82
83228 3248 KAHN, SOARES & CONWAY, LLP 03/17/2023 7,500.00 83229 3249 KAISER FOUNDATION HEALTH PLAN INC03/17/2023 8,426.88 83230 3686 KINGSBURG AUTO CARE 03/17/2023 1,424.36
83231 3254 KINGSBURG CHEVRON 03/17/2023 135.00
83232 4648 KINGSBURG EXPRESS LUBE INC. 03/17/2023 292.26 83233 3625 KINGSBURG MEDIA FOUNDATION 03/17/2023 2,183,557.09 83234 UB*00060 CAROL KRIVIS 03/17/2023 68.16
83235 3266 BRENT KROEGER 03/17/2023 558.68
83236 3267 KULOW BROS. 03/17/2023 439.27
83237 4081 L.N. CURTIS & SONS 03/17/2023 4,291.25
83238 3277 LINCOLN AQUATICS 03/17/2023 1,086.48
83239 4121 JEFFREY T. LOYD 03/17/2023 1,520.00
83240 3518 METRO UNIFORM 03/17/2023 885.18
83241 3466 NAPA AUTO PARTS 03/17/2023 86.61
83242 3307 NELSON'S ACE HARDWARE-SELMA 03/17/2023 514.99 83243 3308 NELSON'S POWER CENTER 03/17/2023 84.77
83244 4842 OMNI UNDERGROUND INC. 03/17/2023 1,557.67
83245 3312 O'REILLY AUTO PARTS 03/17/2023 809.87
83246 3611 HOLLY OWEN 03/17/2023 300.00
83247 3315 P G & E 03/17/2023 4,163.20
83248 3327 PITNEY BOWES GLOBAL FINANCIAL SVC'S. LLC 03/17/2023 222.40 83249 3331 POWER PLAN 03/17/2023 2,925.71
83250 4442 PRETZER FARMS & SERVICES 03/17/2023 500.00
83251 3334 PROFESSIONAL PRINT & MAIL, INC 03/17/2023 2,443.27 83252 4844 PROJECT SOLAR 03/17/2023 154.00
83253 4838 PROTEUS, INC 03/17/2023 129.00
83254 3361 SAN JOAQUIN VALLEY AIR 03/17/2023 790.00
83255 3363 SAVE MART SUPERMARKETS 03/17/2023 154.45
83256 3537 SECOND CHANCE ANIMAL SHELTER 03/17/2023 2,000.00 83257 3961 SHARP AMBULANCE BILLING 03/17/2023 3,901.00
83258 3772 SIGN MAX 03/17/2023 720.32
83259 3369 SILVAS OIL COMPANY, INC. 03/17/2023 6,819.41 83260 4262 SILVERFOX ELECTRIC, INC. 03/17/2023 1,141.80 83261 3378 STAPLES ADVANTAGE 03/17/2023 353.86
83262 3380 STATE OF CALIFORNIA-D O J 03/17/2023 638.00
83263 3612 TARGETSOLUTIONS LEARNING 03/17/2023 2,225.00 83264 4845 THE INDI ROSE 03/17/2023 13.40
83265 4789 US BANCORP SERVICE CENTER 03/17/2023 17,635.43 83266 3421 VINCENT COMMUNICATIONS, INC. 03/17/2023 19.50 83267 4591 WEST STAR CONSTRUCTION 03/17/2023 3,000.00
83268 4463 WHITE CAP 03/17/2023 5,140.36
Total for 3/17/2023: 2,317,313.64
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 03/24/2023 2,228.06 ACH 3470 Internal Revenue Service - ACH 03/24/2023 73,072.75 ACH 3471 Employment Development Department - ACH03/24/2023 13,261.61 ACH 3472 CalPERS - ACH 03/24/2023 54,099.74
ACH 3475 Empower 03/24/2023 3,777.83
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 03/24/2023 240.46 ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 03/24/2023 354.37 ACH 4707 ICMA-WIRE 401(A) 03/24/2023 250.00
83269 3660 KPFA 03/24/2023 680.00
AP Checks by Date - Summary by Check Date (3/27/2023 3:58 PM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
83270 3525 Kingsburg Police KPOA 03/24/2023 1,160.00
Total for 3/24/2023: 149,124.82
Report Total (99 checks): 2,602,146.05
AP Checks by Date - Summary by Check Date (3/27/2023 3:58 PM) Page 3
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Abigail Palsgaard, City Clerk REVIEWED BY: AH AGENDA ITEM: Claim Rejection- Braulio Cantu
ACTION REQUESTED: ___Ordinance ____Resolution __√_Motion ______Receive/File
EXECUTIVE SUMMARY
Braulio Cantu filed the attached claim in the office of the City Clerk on March 15, 2023. The claim was referred to Acclamation Insurance Management Services (AIMS) for investigation. AIMS is the adjuster for Risk Management Authority (RMA) in liability issues. Suzanne E. Johnson, AIMS Claims Specialist, reviewed the claim and has recommended that the claim be taken to the City Council for rejection. After action by the City Council, a notice will be sent to Braulio Cantu informing him of the Council action.
RECOMMENDED ACTION BY CITY COUNCIL
1. Reject Claim filed by Braulio Cantu for his claim filed on March 15, 2023.
POLICY ALTERNATIVE(S)
1. None.
REASON FOR RECOMMENDATION/KEY METRIC
1. Ensure Financial Stability
ATTACHED INFORMATION
1. Claim filed by A Braulio Cantu
2. AIMS letter to Claimant
Meeting Date: 04/05/2023
Agenda Item: 5.3
March 20, 2023
Braulio Cantu
2371 20th Avenue
Kingsburg, CA 93631
RE: Our Principal: City of Kingsburg
Claimant: Cantu, Braulio
Date of Loss: March 10, 2023
Our File No.: FR101073
Dear Mr. Cantu:
Please be advised that the City of Kingsburg is a member of the Central San Joaquin Valley Risk Management Authority. Acclamation Insurance Management Services (AIMS), as the Third Party Administrator, conducts investigations on their behalf. The claim that you filed with the City of Kingsburg has been referred to AIMS for investigation and recommendation to the City.
We have completed our investigation with regard to the open manhole that you drove over while on Kam Avenue in Kingsburg, CA on March 10, 2023 for which you are seeking $445.00 in damages from the City.
Based upon our investigation, we found no evidence of negligence and/or liability on the part of the City of Kingsburg based upon the lack of prior notice. The City had no notice and/or knowledge of the uncovered storm drain manhole cover prior to your incident of March 10, 2023. Please be aware that there are immunities available to the City under the California Government Codes, which state that the City must have prior notice of a condition, and adequate time to make repairs, for any liability to be assessed against them. As soon as the City beware of the issue, by way of the subject incident, the City made sure that the manhole cover was secure.
The City also did not remove or replace the manhole cover prior to your incident.
Pursuant to Government Code section 835, you have the burden of establishing either that the public entity negligently or wrongly created a dangerous condition of its property or that the ____________________
P.O. Box 26597
Fresno, CA 93729-6597
Phone 559.227.9972
Fax 559.227.1579
CAL. LIC. 2G17034
entity had notice of the dangerous condition for a long enough time to protect against the danger.
Since we found no evidence of negligence and/or liability on the part of the City of Kingsburg, we cannot recommend to the City that they accept any responsibility for your damages. Therefore, it will be our recommendation to the City that your claim be rejected. If approved by City Council, you will receive a formal rejection notice from the City of Kingsburg by mail in the near future.
We recommend that you read the notice carefully as it outlines your rights under California law.
Furthermore, pursuant to Sections 128.5 et seq. and 1038 of the California Code of Civil Procedure, the City of Kingsburg will seek to recover all costs of defense in the event a legal action is filed on the matter and it is determined that the action was not filed in good faith and with reasonable cause, or as otherwise determined to justify the imposition of attorney’s fees and costs of suit pursuant to such sections, as well as any other sections or laws inuring to the benefit of the City of Kingsburg, its officers, officials, employees, agents and representatives.
Sincerely,
Suzanne E. Johnson
AIMS Claims Specialist
Copy: City of Kingsburg
CITY COUNCIL STAFF REPORT
REPORT TO: Mayor Palomar & Council
REPORT FROM: Christina Windover, Asst. City Manager/Admin. Services Director REVIEWED BY: AH
AGENDA ITEM: City Council Electronic Device Policy & Acknowledgement Form ACTION REQUESTED: ___Ordinance ___Resolution _ Motion ___Receive/File
EXECUTIVE SUMMARY
Upon review of the City Council Mobile Device Policy, staff is recommending revisions to reflect current electronic device options and updated best practices. The current policy was adopted on November 15, 2017.
The proposed revisions are red-lined and included for your review. Policy changes include:
• Option for Apple or other electronic devices
• Option for departing Council Members to purchase their electronic device from the City at the trade-in value at the time of departure
• General language clean-up
RECOMMENDED ACTION BY CITY COUNCIL
1. Adopt the new Electronic Device Policy and Acknowledgement Form.
POLICY ALTERNATIVE(S)
1. Council could choose to provide alternative direction to staff.
REASON FOR RECOMMENDATION/KEY METRIC
1. Ensure Financial Stability
2. Improve Community Communication.
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
The City Council last reviewed and approved the City Council Mobile Device Policy on November 15, 2017.
ATTACHMENTS
1. Proposed changes to the City Council Electronic Device Policy & Acknowledgement Form (Redline version).
2. Proposed City Council Electronic Device Policy & Acknowledgement Form (Clean DRAFT) Meeting Date: 04/05/2023
Agenda Item: 5.4
FISCAL IMPACT:
1. Is There A Fiscal Impact? N/A
2. Is it Currently Budgeted? N/A
City of Kingsburg
Mobile Electronic Device Use Policy
Adopted by City Council on November 15, 2017
1 PURPOSE:
The City of Kingsburg recognizes the benefits of using technology to enhance the business of the City. Issuing Mobile Electronic Devices to members of the City Council, will improve communication and aid in the performance of their City Council duties. Through continued technological development, the City of Kingsburg is dedicated to reducing its use of material resources while improving on the delivery of its mission to the citizens of Kingsburg.
POLICY:
1. Ownership
a. Upon adoption of this Policy by the City Council, the City Clerk’s office will issue to each member of the City Council, if they so desire, an Mobile Electronic Device, cover and charging unit. After certification of Election results of a City Council election, the City Clerk’s office will issue each incoming member of City Council, if they so desire, an Mobile Electronic Device, cover, and one charging unit. Mobile Electronic Devices issued to members of City Council are the property of the City of Kingsburg. Council Members have no ownership interest, right or title to the Mobile Electronic Devices.
b. Each member of the City Council receiving an Mobile Electronic Device is responsible for the security and care of the Mobile Electronic Device, regardless of where the Mobile Electronic Device is used and stored. Except that if the City Council member never removes the Mobile Electronic Device from City Hall and City retains possession of the Mobile Electronic Device, the City Council member will not responsible for the security and care of the Mobile Electronic Device.
c. All Mobile Electronic Devices are covered by the Apple Warranty. Members of City Council shall contact AppleCare at 1-800-275-2273 and the City Clerk with any technical, warranty, or repair issues.
d. Upon departure from the City Council for any reason, the Mobile Electronic Device will be immediately returned to the City Clerk, who will: (1) have the Mobile Electronic Device returned to factory settings and remove any documents, images, files, or media stored on the Mobile Electronic Device and re-issue the Mobile Electronic Device to another City Council Member.
Or (2) Have the option to purchase the Electronic Device at face value. The trade in value will be calculated by a licensed dealer or a reputable resale company.
e. Any additional Mobile Electronic Device accessories, such as keyboards, styluses, screen protectors, cables or adaptors, may be added to the Mobile
Electronic Device at the Council member’s own expense and shall remain the property of the Council Member after leaving the City Council.
2. Agenda Packets
a. All City Council Agenda Packets will be provided in Electronic format to the members of the City Council who have received an Mobile Electronic Device.
In accordance with the Ralph M. Brown Act, physical copies of each agenda packet will be available at the meeting for review by members of the public.
3. Mobile Electronic Device Software
a. The apps, software applications, data and services installed by the City must remain on the Mobile Electronic Device in usable condition, be readily accessible by the City at all times and will remain the property of the City and may be altered, backed up or removed by the City at any time. From time to time, the City may add or upgrade software applications for use by the City Council.
b. The City Council Member is responsible for complying with any and all hardware, software and service provider licensing agreements, terms of use, and applicable state and federal copyright and other intellectual property protections. Violation of any such licenses, terms or laws shall constitute a violation of this policy.
4. Compliance with Brown Act, Public Records Act and Applicable Laws a. Subject to the narrow exceptions in the Public Records Act, any and all data, applications, emails, notes, materials, electric records, files, information, documents and usage reports stored or accessed on an Mobile Electronic Device are considered public records, are subject to the California Public Records Act, and are considered the property of the City of Kingsburg. b. Members of the City Council may not use the Mobile Electronic Device in any manner or for any purpose prohibited by any applicable law or City policy. In particular, but without limitation, the Mobile Electronic Device and any other electronic communications and data devices shall not be used at public meetings by City Council members in any of the following ways:
i. In violation of the requirements of the Ralph M. Brown Act, such as by sharing communications among a majority of the legislative body privately and separate from the public discussion at the meeting.
ii. In violation of the requirements of the California Public Records Act, such as by transmitting to a majority of the legislative body information connected with a matter subject to consideration at the meeting, which information is not available to the public. iii. In violation of due process rights of interested parties at adjudicatory hearings, such as by consideration of information not a part of the hearing record, or by use of the Mobile Electronic Device or any other electronic communications or data device so as to result in inattention to the record and/or proceedings before the City Council.
5. Acceptable Use
a. The Mobile Electronic Devices are tools for City Council Members to conduct City business, including any agencies and committees to which they are assigned. Thus, use of the Mobile Electronic Device will be
solely for public business-related purposes. All of the City’s computer systems, including the Mobile Electronic Devices, are public property. b. A City Council Member shall not download files from sources which he or she has any reason to believe may be untrustworthy nor shall he or she open and read files attached to email transmissions unless the member believes such files or attachments originate from a trustworthy source.
Downloaded files and attachments may contain viruses or hostile applications that could damage the City’s systems. City Council Members will be held responsible for breaches of security caused by files obtained for non-business purposes.
c. The City Manager or the City Manager’s designee may periodically inspect any and all files stored on the Mobile Electronic Devices, or other electronic devices which are the property of the City of Kingsburg, in order to assure compliance with this policy. City Council Members do not have any personal privacy right in any matter created, received, stored in, or sent from the Mobile Electronic Device and the City Manager may institute from time to time appropriate practices and procedures to assure compliance with this policy.
d. Installation of applications is limited to applications that are consistent with the terms listed in this policy and are available through the iTunes application store.
e. Installation of additional applications shall be at the sole expense of the City Council Member, utilizing their personal iTunes application store account.
f. Modification of the Mobile Electronic Device’s operating system to allow installation of applications not approved by Apple is prohibited.
6. Incidental Personal Use
a. Members of the City Council may use the Mobile Electronic Device for the following incidental personal uses so long as such use does not interfere with the Council Member’s duties, does not conflict with the City’s business, is at no cost to the City and does not violate either this policy or any other City policy or any applicable laws, rules and regulations:
i. To send and receive occasional personal e-mail;
ii. To prepare and store incidental personal data (such as personal calendars, personal address lists, and similar incidental personal data) in a reasonable manner;
iii. To access the Internet for brief personal searches and inquiries, provided that the Member adheres to all other City policies and all applicable laws, rules and regulations.
7. Improper or Prohibited Use
a. As set forth more fully in the City’s policy against harassment, the City does not tolerate discrimination, disparagement or harassment based on gender, pregnancy, child- birth (or related medical conditions), race, color, religion, national origin, ancestry, age, physical disability, mental disability, medical condition, marital status, sexual orientation, political beliefs, family care or medical leave status, veteran status, or any other status protected by state and federal laws. Under no circumstances may a member of a City Council use an Mobile Electronic Device to transmit, receive, or store any information
that is discriminatory, harassing, or defamatory in any way (e.g., sexually explicit or racist messages, jokes, or cartoons).
b. Members of City Council must not use a City Electronic Mobile Electronic Device to copy, retrieve, forward or send copyrighted materials unless the user has the City’s and the author’s permission or is accessing a single copy only for the user’s reference for City-related work.
c. Members of the City Council may not use a City Mobile Electronic Device for any illegal purpose, in violation of any City policy, in a manner contrary to the best interests of the City, for the conduct of non-City business, to solicit or proselytize others for commercial ventures, religious or political causes, election related activities, or for other purposes not related to the Council Member’s duties with or responsibilities to the City, except for incidental personal use, as provided in Section 6 or used for viewing or distributing pornographic or sexually related material. The Mobile Electronic Device shall not be used by anyone other than the City Council Member.
8. Loss and Damage
a. City Council Members are personally responsible for the security and safety of their assigned Mobile Electronic Devices and will be held fully liable if the Mobile Electronic Device is stolen, lost, destroyed, or not returned. City Council Members will be required to reimburse the City for the full replacement cost of the Mobile Electronic Device if it is stolen, lost, destroyed or not returned. Damage occurring in the ordinary course of use will be repaired at the expense of the City.
b. Loss of, or damage to a City Mobile Electronic Device must be reported immediately to the City Clerk.
9. End of Term Purchase Option
a. At the end of the City Council Member’s term, the Council Member has the option to purchase their assigned Mobile Electronic Device at the listed trade in value. The trade in value will be calculated by a licensed dealer or a reputable resale company.
I, as a Council Member of the City of Kingsburg, acknowledge receipt of the Mobile Electronic Device Use Policy dated ________, and fully understand its terms and conditions.
I accept and agree to its terms and conditions, and agree to abide by all the terms and conditions of the policy:
Name: _____________________________________
(Please Print)
Signature: _____________________________________
Date: _____________________________________
City of Kingsburg
Electronic Device Use Policy
Adopted by City Council on April 5, 2023
1 PURPOSE:
The City of Kingsburg recognizes the benefits of using technology to enhance the business of the City. Issuing Electronic Devices to members of the City Council, will improve communication and aid in the performance of their City Council duties.
Through continued technological development, the City of Kingsburg is dedicated to reducing its use of material resources while improving on the delivery of its mission to the citizens of Kingsburg.
POLICY:
1. Ownership
a. Upon adoption of this Policy by the City Council, the City Clerk’s office will issue to each member of the City Council, if they so desire, an Electronic Device, cover and charging unit. After certification of Election results of a City Council election, the City Clerk’s office will issue each incoming member of City Council, if they so desire, an Electronic Device, cover, and one charging unit. Electronic Devices issued to members of City Council are the property of the City of Kingsburg. Council Members have no ownership interest, right or title to the Electronic Devices.
b. Each member of the City Council receiving an Electronic Device is responsible for the security and care of the Electronic Device, regardless of where the Electronic Device is used and stored. Except that if the City Council member never removes the Electronic Device from City Hall and City retains possession of the Electronic Device, the City Council member will not responsible for the security and care of the Electronic Device. c. Members of City Council shall contact the City Clerk with any technical, warranty, or repair issues.
d. Upon departure from the City Council for any reason, the Electronic Device will be immediately returned to the City Clerk, who will: (1) have the Electronic Device returned to factory settings and remove any documents, images, files, or media stored on the Electronic Device and re-issue the Electronic Device to another City Council Member. Or (2) Have the option to purchase the Electronic Device at face value. The trade in value will be calculated by a licensed dealer or a reputable resale company. e. Any additional Electronic Device accessories, such as keyboards, styluses, screen protectors, cables, or adaptors, may be added to the Electronic Device at the Council member’s own expense and shall remain the property of the Council Member after leaving the City Council.
2. Agenda Packets
a. All City Council Agenda Packets will be provided in Electronic format to the members of the City Council who have received an Electronic Device. In accordance with the Ralph M. Brown Act, physical copies of each agenda packet will be available at the meeting for review by members of the public.
3. Electronic Device Software
a. The apps, software applications, data and services installed by the City must remain on the Electronic Device in usable condition, be readily accessible by the City at all times and will remain the property of the City and may be altered, backed up or removed by the City at any time. From time to time, the City may add or upgrade software applications for use by the City Council. b. The City Council Member is responsible for complying with any and all hardware, software and service provider licensing agreements, terms of use, and applicable state and federal copyright and other intellectual property protections. Violation of any such licenses, terms or laws shall constitute a violation of this policy.
4. Compliance with Brown Act, Public Records Act and Applicable Laws a. Subject to the narrow exceptions in the Public Records Act, any and all data, applications, emails, notes, materials, electric records, files, information, documents and usage reports stored or accessed on an Electronic Device are considered public records, are subject to the California Public Records Act, and are considered the property of the City of Kingsburg. b. Members of the City Council may not use the Electronic Device in any manner or for any purpose prohibited by any applicable law or City policy. In particular, but without limitation, the Electronic Device and any other electronic communications and data devices shall not be used at public meetings by City Council members in any of the following ways:
i. In violation of the requirements of the Ralph M. Brown Act, such as by sharing communications among a majority of the legislative body privately and separate from the public discussion at the meeting.
ii. In violation of the requirements of the California Public Records Act, such as by transmitting to a majority of the legislative body information connected with a matter subject to consideration at the meeting, which information is not available to the public. iii. In violation of due process rights of interested parties at adjudicatory hearings, such as by consideration of information not a part of the hearing record, or by use of the Electronic Device or any other electronic communications or data device so as to result in inattention to the record and/or proceedings before the City Council.
5. Acceptable Use
a. The Electronic Devices are tools for City Council Members to conduct City business, including any agencies and committees to which they are assigned. Thus, use of the Electronic Device will be solely for public business-related purposes. All of the City’s computer systems, including the Electronic Devices, are public property.
b. A City Council Member shall not download files from sources which he or she has any reason to believe may be untrustworthy nor shall he or she open and read files attached to email transmissions unless the member
believes such files or attachments originate from a trustworthy source.
Downloaded files and attachments may contain viruses or hostile applications that could damage the City’s systems. City Council Members will be held responsible for breaches of security caused by files obtained for non-business purposes.
c. The City Manager or the City Manager’s designee may periodically inspect any and all files stored on the Electronic Devices, which are the property of the City of Kingsburg, in order to assure compliance with this policy. City Council Members do not have any personal privacy right in any matter created, received, stored in, or sent from the Electronic Device and the City Manager may institute from time to time appropriate practices and procedures to assure compliance with this policy. d. Installation of applications is limited to applications that are consistent with the terms listed in this policy and are available through the iTunes application store.
e. Installation of additional applications shall be at the sole expense of the City Council Member, utilizing their personal application store account. f. Modification of the Electronic Device’s operating system to allow installation of applications not approved is prohibited.
6. Incidental Personal Use
a. Members of the City Council may use the Electronic Device for the following incidental personal uses so long as such use does not interfere with the Council Member’s duties, does not conflict with the City’s business, is at no cost to the City and does not violate either this policy or any other City policy or any applicable laws, rules and regulations:
i. To send and receive occasional personal e-mail;
ii. To prepare and store incidental personal data (such as personal calendars, personal address lists, and similar incidental personal data) in a reasonable manner;
iii. To access the Internet for brief personal searches and inquiries, provided that the Member adheres to all other City policies and all applicable laws, rules and regulations.
7. Improper or Prohibited Use
a. As set forth more fully in the City’s policy against harassment, the City does not tolerate discrimination, disparagement or harassment based on gender, pregnancy, child- birth (or related medical conditions), race, color, religion, national origin, ancestry, age, physical disability, mental disability, medical condition, marital status, sexual orientation, political beliefs, family care or medical leave status, veteran status, or any other status protected by state and federal laws. Under no circumstances may a member of a City Council use an Electronic Device to transmit, receive, or store any information that is discriminatory, harassing, or defamatory in any way (e.g., sexually explicit, racist messages, jokes, or cartoons).
b. Members of City Council must not use a City Electronic Device to copy, retrieve, forward or send copyrighted materials unless the user has the City’s and the author’s permission or is accessing a single copy only for the user’s reference for City-related work.
c. Members of the City Council may not use a City Electronic Device for any illegal purpose, in violation of any City policy, in a manner contrary to the best interests of the City, for the conduct of non-City business, to solicit or proselytize others for commercial ventures, religious or political causes, election related activities, or for other purposes not related to the Council Member’s duties with or responsibilities to the City, except for incidental personal use, as provided in Section 6 or used for viewing or distributing pornographic or sexually related material. The Electronic Device shall not be used by anyone other than the City Council Member.
8. Loss and Damage
a. City Council Members are personally responsible for the security and safety of their assigned Electronic Devices and will be held fully liable if the Electronic Device is stolen, lost, destroyed, or not returned. City Council Members will be required to reimburse the City for the full replacement cost of the Electronic Device if it is stolen, lost, destroyed or not returned. Damage occurring in the ordinary course of use will be repaired at the expense of the City.
b. Loss of, or damage to a City Electronic Device must be reported immediately to the City Clerk.
9. End of Term Purchase Option
a. At the end of the City Council Member’s term, the Council Member has the option to purchase their assigned Electronic Device at the listed trade in value. The trade in value will be calculated by a licensed dealer or a reputable resale company.
I, as a Council Member of the City of Kingsburg, acknowledge receipt of the Electronic Device Use Policy dated ________, and fully understand its terms and conditions. I accept and agree to its terms and conditions, and agree to abide by all the terms and conditions of the policy:
Name: _____________________________________
(Please Print)
Signature: _____________________________________
Date: _____________________________________
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AJH AGENDA ITEM: 2021-2022 Annual Comprehensive Financial Report ACTION REQUESTED:___Ordinance ___Resolution __ Motion ____Receive/File
EXECUTIVE SUMMARY
The City of Kingsburg’s Financial Statements for Fiscal Year ended June 30, 2022, have been audited by an independent accounting firm and an Unqualified Opinion (clean opinion) has been issued. Osvaldo Gutierrez and Anthony Gonzales from Price Paige & Company will be presenting our audited financial statements for the fiscal year ended 06/30/2022.
Brief highlights include:
• General Fund revenues exceeded expenditures by $3,320,142 (not including transfers in/out). • Measure E Fund revenues exceeded expenditures by $492,231. • The Ambulance Fund had an operational deficit of ($1,605,369). The operational deficit was offset through inter-fund transfers, grants, and intergovernmental transfers for transporting patients. • Water Fund revenues exceeded expense by $159,083.
• Disposal Fund expenditures exceeded revenues by ($29,217).
Included in the packet is a five-year major fund comparison of revenues and expenses. This information provides a long-term financial summary and fund performance trends.
RECOMMENDED ACTION BY CITY COUNCIL
1. Accept the financial statements for the year ended June 30, 2022.
POLICY ALTERNATIVE(S)
1. NA
REASON FOR RECOMMENDATION/KEY METRIC
1. Ensure Financial Stability
FINANCIAL INFORMATION
FINANCIAL SUMMARY
None related to the City budget.
ATTACHED INFORMATION
1. City of Kingsburg Annual Comprehensive Financial Report 6-30-2022
2. 5-year major fund revenue/expenditure summary
Meeting Date: 04/5/2023
Agenda Item: 6.1
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? N/A
3. If Budgeted, Which Line? N/A
City of Kingsburg
California
Annual Comprehensive
Financial Report
For the Fiscal Year Ended June 30, 2022
CITY OF KINGSBURG
CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
JUNE 30, 2022
Prepared by
Finance Department
CITY OF KINGSBURG
ANNUAL COMPREHENSIVE FINANCIAL REPORT
JUNE 30, 2022
TABLE OF CONTENTS
Page
INTRODUCTORY SECTION
Letter of Transmittal ......................................................................................................................................i GFOA Certificate of Achievement for Excellence in Financial Reporting .................................................. vii Organizational Chart ................................................................................................................................. viii List of Elected and Appointed Officials ........................................................................................................ ix
FINANCIAL SECTION
Independent Auditor’s Report ...................................................................................................................... 1 Management’s Discussion and Analysis ..................................................................................................... 5 Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position............................................................................................................. 18 Statement of Activities .................................................................................................................. 19 Fund Financial Statements:
Balance Sheet – Governmental Funds ........................................................................................ 20 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position........................................................................................................... 21 Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds .................................................................................... 22 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities .............................................................................................................. 23 Statement of Net Position – Proprietary Funds ............................................................................ 24 Statement of Revenues, Expenses and Changes in
Fund Net Position – Proprietary Funds ...................................................................................... 25 Statement of Cash Flows – Proprietary Funds ............................................................................ 26 Statement of Fiduciary Net Position – Fiduciary Funds ............................................................... 28 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ............................................ 29 Notes to the Basic Financial Statements ............................................................................................ 32 Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in
Fund Balance – Budget and Actual – General Fund ....................................................................... 66 Schedule of Revenues, Expenditures and Changes in
Fund Balance – Budget and Actual – Local Transportation Funds ................................................ 67 Schedule of Revenues, Expenditures and Changes in
Fund Balance – Budget and Actual – Measure E Fund .................................................................. 68
CITY OF KINGSBURG
ANNUAL COMPREHENSIVE FINANCIAL REPORT
JUNE 30, 2022
TABLE OF CONTENTS
(Continued)
Page
Required Supplementary Information: (Continued)
Proportionate Share of Net Pension Liability ...................................................................................... 69 Schedule of Contributions ................................................................................................................... 70 Notes to the Required Supplementary Information ............................................................................ 71 Combining and Individual Fund Financial Statements and Schedules:
Combining Balance Sheet – Nonmajor Governmental Funds ............................................................ 77 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds .......................................................................... 78 Combining Balance Sheet – Nonmajor Special Revenue Funds ....................................................... 79 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds ...................................................................... 81 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Nonmajor Special Revenue Funds:
Measure C Fund ........................................................................................................................... 83 Gas Tax Fund ............................................................................................................................... 84 Senior Center Fund ....................................................................................................................... 85 COPS Grant Fund ......................................................................................................................... 86 ACT Task Force Grant Fund ......................................................................................................... 87 School Resource Officer Fund ...................................................................................................... 88 Combining Balance Sheet – Nonmajor Debt Service Funds .............................................................. 89 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Debt Service Funds ............................................................................. 90 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Nonmajor Debt Service Fund – Assessment District Fund ............................. 91 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Major Debt Service Fund – Kingsburg Joint Powers Authority Fund .............. 92 Combining Balance Sheet – Nonmajor Capital Projects Funds ......................................................... 93 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Capital Projects Funds ........................................................................ 94 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Nonmajor Capital Projects Funds:
Street Projects Fund ..................................................................................................................... 95 Sewer Connection Fund ............................................................................................................... 96 Storm Drain Fund .......................................................................................................................... 97 Parks and Recreation Fund .......................................................................................................... 98 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Major Capital Projects Fund:
Capital Facilities Fund .................................................................................................................. 99
CITY OF KINGSBURG
ANNUAL COMPREHENSIVE FINANCIAL REPORT
JUNE 30, 2022
TABLE OF CONTENTS
(Continued)
Page
STATISTICAL SECTION
Financial Trends:
Net Position by Component – Last Ten Fiscal Years ....................................................................... 105 Changes in Net Position – Last Ten Fiscal Years ............................................................................ 106 Fund Balances of Governmental Funds – Last Ten Fiscal Years .................................................... 108 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ................................. 109 Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ................................................................................................................... 110 Assessed Value of Taxable Property – Last Five Fiscal Years ........................................................ 111 Tax Revenues by Source – Governmental Activities – Last Ten Fiscal Years ................................ 112 Direct and Overlapping Property Tax Rates – Last Five Fiscal Years ............................................. 113 Principal Property Taxpayers – Current Year and Nine Years Ago ................................................. 114 Property Tax Levies and Collections – Last Ten Fiscal Years ......................................................... 115 Debt Capacity:
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .......................................................... 116 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ............................................ 117 Direct and Overlapping Governmental Activities Debt ..................................................................... 118 Legal Debt Margin Information ......................................................................................................... 119 Demographic and Economic Information:
Demographic and Economic Statistics – Last Five Fiscal Years ..................................................... 120 Principal Employers – Current Year and Nine Years Ago ................................................................ 121 Operating Information:
Full-Time Equivalent Employees by Function – Last Ten Fiscal Years ........................................... 122 Operating Indicators by Function – Last Ten Fiscal Years ............................................................... 123 Capital Asset Statistics by Function – Last Ten Fiscal Years .......................................................... 124
INTRODUCTORY SECTION
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ii
iii
iv
v
vi
vii
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viii
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ix
CITY OF KINGSBURG
LIST OF ELECTED AND APPOINTED OFFICIALS
JUNE 30, 2022
Elected Officials
Mayor Laura North
Mayor Pro Tem Vince Palomar
Council Member Michelle Roman
Council Member Jewel Hurtado
Council Member Brandon Pursell Jr.
Appointed Officials
City Manager Alexander J. Henderson
City Attorney Michael Noland
City Clerk Abigail Palsgaard
Director of Administrative Services Christina Windover
Police Chief Neil Dadian
Fire Chief Daniel Perkins
Building Official AJ O’Connell
Finance Director/City Treasurer Alma Colado
Community Development Director Holly Owen
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FINANCIAL SECTION
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1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council of the
City of Kingsburg, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Kingsburg, California (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Kingsburg, California, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison schedules, proportionate share of net pension liability, schedule of contributions, and notes to the required supplementary information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Kingsburg, California’s basic financial statements. The accompanying combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial 3 statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 29, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.
Clovis, California
March 29, 2023
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MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2022
5 The management of the City of Kingsburg is pleased to present the following discussion and analysis that provides an overview of the financial position and activities of the City of Kingsburg as of and for the year ended June 30, 2022. The discussion should be read in conjunction with the financial statements and accompanying notes to the basic financial statements which follow this section.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements which consist of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) the notes to the basic financial statements. The report also includes supplementary information intended to furnish additional detail to support the basic financial statements.
Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.
The statement of net position presents financial information on all of the City’s assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, parks and community services, public safety, public works, highways and streets, and planning and community development. The business-type activities of the City include Water, Disposal and Ambulance/Fire.
The government-wide financial statements include the Kingsburg Joint Powers Authority. Financial information for this component unit is reported separately from the financial information presented for the primary government itself. The Joint Powers Authority, although legally separate, functions for all practical purposes as a department of the City, and therefore has been included as an integral part of the primary government.
The government-wide financial statements can be found on pages 18-19 of this report.
Fund Financial Statements
Fund Financial Statements provide more detailed information about the City’s most significant funds, not the City as a whole. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Some funds are required to be established by State Law or by bond covenants. Management establishes other funds to control and manage money for particular purposes or to show the City is meeting legal responsibilities for using certain taxes, grants, and other money.
All the funds of the City can be classified as governmental, proprietary and fiduciary. 6 Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.
These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. Such information is useful in evaluating a governments near-term financing requirement.
Because the focus of the governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide reconciliation between governmental funds and governmental activities. This reconciliation explains the relationship (or differences) between the fund statements and the government-wide statements.
The City of Kingsburg maintains seventeen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental statement of revenues, expenditures and changes in fund balances for the General, Local Transportation Funds, Measure E, Kingsburg Joint Powers Authority, and Capital Facilities which are considered to be major funds. Data from the other funds are combined into a single aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.
The City adopts an annual appropriated budget for the City’s funds. A budgetary comparison schedule has been provided for the General Fund, Local Transportation Funds, and Measure E Fund to demonstrate compliance to this budget and can be found on pages 66-68.
The governmental fund financial statements can be found on pages 20-23 of this report.
Proprietary funds. The City has three enterprise funds, Water, Disposal, and Ambulance/Fire, which are used to account for operations that financed and operated in a manner similar to private business enterprises.
Enterprise funds are used to report the same functions represented as business-type activities in the government-wide financial statements. The City utilizes enterprise funds to account for those activities that are supported primarily by user charges to external users. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water, Disposal, and Ambulance/Fire, all of which are major funds. The basic proprietary fund financial statements can be found on pages 24-27 of this report.
Fiduciary funds. The City uses fiduciary funds to account for resources held for the benefits of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the City cannot use these funds to finance its operations.
The basic fiduciary fund financial statements can be found on pages 28-29 of this report.
Notes to the Basic Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the financial statements. The notes describe the nature of the City’s operations and significant accounting policies and provide clarification regarding unique financial information. The notes to the basic financial basic statements can be found on pages 32-63 of this report.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s progress in funding its obligation to provide pension benefits to its employees. Required supplementary information can be found on pages 66-70 of this report.
The statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information. Statements and schedules can be found on pages 77-99 of this report.
7 Financial Highlights
Government-wide financial highlights for the fiscal year ended June 30, 2022:
I. Statement of Net Position
Condensed Statement of Net Position
2022 2021
Assets 62,787,272 $ 56,054,201 $ Government-wide total assets at fiscal year ending June 30, 2022 increased by $6,733,071 which is 12.% higher than fiscal year ending June 30, 2021 Liabilities 11,239,194 $ 15,131,741 $ Government-wide total liabilities at fiscal year ending June 30, 2022 decreased by $3,892,547 which is 25.7% lower than fiscal year ending June 30, 2021 Deferred
Outflows/Inflows of
Resources
$ 1,945,570 (55,006) $ Net of Deferred Outflows/Inflows of Resources - Result of contribution to pension plan in current fiscal year, pension deferrals and loss of refunding of debt.
Net Position 51,493,072 $ 42,868,030 $ The Net Position (assets less liabilities) at fiscal year ending June 30, 2022 increased by $8,625,042 which is 20.1% more than fiscal year ending June 30, 2021. The net position includes a net amount of -$55,006 of deferred outflows/inflows of resources.
Statement of Net Position (Detail)
2022 2021 2022 2021 2022 2021
Assets:
Current and other assets 25,061,748 $ 19,694,066 1,269,393 $ 1,575,451 $ 26,331,141 $ 21,269,517 $ Capital assets 23,649,312 21,378,095 12,806,819 13,406,589 36,456,131 34,784,684 Total assets 48,711,060 41,072,161 14,076,212 14,982,040 62,787,272 56,054,201 Deferred Outflows of Resources:
Total deferred outflows of resources 2,358,624 1,960,339 837,152 623,238 3,195,776 2,583,577 Liabilities:
Current and other liabilities 4,537,942 4,408,495 2,587,437 3,359,666 7,125,379 7,768,161 Long-term liabilities 3,002,279 5,518,214 1,111,536 1,845,366 4,113,815 7,363,580 Total liabilities 7,540,221 9,926,709 3,698,973 5,205,032 11,239,194 15,131,741 Deferred Inflows of Resources:
Total deferred inflows of resources 2,373,238 478,053 877,544 159,954 3,250,782 638,007 Net Position:
Net investment in capital assets 19,058,680 21,610,067 10,993,329 11,355,099 32,603,396 30,413,779 Restricted 14,632,157 12,661,892 - - 14,632,157 12,661,892 Unrestricted 4,914,001 907,166 (656,482) (1,114,807) 4,257,519 (207,641) Total net position 41,156,225 $ 32,627,738 $ 10,336,847 $ 10,240,292 $ 51,493,072 $ 42,868,030 $ Governmental Activities Business-Type Activities Total
Of the total net position, $32,603,396 or 64% is the City’s investment in capital assets (e.g., land, buildings and improvements, machinery and equipment and infrastructure) less any related debt used to acquire those assets that is still outstanding.
8 The Statement of Net Position reflects a net effect of ($55,4006) a separate section for deferred outflows of resources (asset) and a deferred inflow of resources (liability) for other pension related deferrals, and loss of refunding of debt.
GASB Statement No. 68 was issued to improve accounting and financial reporting by state and local governments for pensions. The net pension liability amount is $4,113,815 and is described in Note 9.
Almost all the City’s long-term liabilities relate to the acquisition of capital assets. These capital assets are utilized to provide services to citizens and are not available for future spending. The repayment of the debt on these assets must be provided from other sources since the capital assets themselves cannot be used to liquidate these liabilities.
Restricted net position amounts to $14,682,157 or 28% of the total. Restricted net position represents resources that are subject to external restriction imposed by the State on how they may be used.
Unrestricted net position represents resources which may be used to meet the City’s ongoing commitments to citizens and creditors. Government activities unrestricted net position is $4,914,001 while the business-type activities account for a deficit of $656,482. The City can only use this amount to finance the continuing operations of the Water, Disposal, and Ambulance/Fire.
Governmental Activities. Governmental activities account for $41,156,225 or 80% of the total governmentwide net position. This is an increase of $8,528,487 or 27% over the June 30, 2021 governmental net position ending balance due to a 12% revenue growth in the General Fund from sales taxes, property taxes, transient occupancy taxes, and development related fees have all performed higher than forecasted. The fund for 1% public safety transaction and use tax (Measure E) revenue increased by 20%. During COVID, the increase of online purchases has led to significant growth in these funds. The American Rescue Plan Act (ARPA) has provided the City with ~$2.8M, which can be utilized for any governmental service. The City has approved nearly 500 new single family lots on several separate housing tracts (dating back to 2017). To date, nearly 300 of those homes have been constructed, with another 120 currently in development.
Changes in Net Position. Below is a current year recap of the changes in net position. The full statement of Activities can be found on page 19.
2022 2021
Operating revenues $ 23,088,092 29,181,052 $
Operating expenses 18,520,968 20,564,125
Increase in net position 4,567,124 8,616,927
Prior Period Adjustment (64,369) 8,115
Net position, beginning of year 38,365,275 42,868,030
Net position, end of year $ 42,868,030 51,493,072 $
9 Changes in Net Position (Detail)
2022 2021 2022 2021 2022 2021
REVENUES
Program revenues:
Charges for services 3,272,677 $ 2,612,979 $ 8,982,299 $ 7,450,737 $ 12,254,976 $ 10,063,716 $ Operating grants 2,561,100 2,592,719 1,114,407 2,362,855 3,675,507 4,955,574 Capital grants 1,541,304 307,350 - - 1,541,304 307,350
General revenues:
Property taxes 1,910,997 1,780,984 - - 1,910,997 1,780,984 Sales and use taxes 4,331,303 3,590,893 - - 4,331,303 3,590,893 Other taxes 2,240,898 2,001,006 - - 2,240,898 2,001,006 American Rescue Plan Act (ARPA) 2,896,491 - - - 2,896,491 - Rent, interest and other 318,390 367,586 11,186 20,983 329,576 388,569 Total revenues 13,253,517 19,073,160 10,107,892 9,834,575 29,181,052 23,088,092
EXPENSES
General government 1,456,027 715,354 - - 1,456,027 715,354 Parks and community services 550,782 767,773 - - 550,782 767,773 Public safety 4,841,942 4,472,718 - - 4,841,942 4,472,718 Public works 580,540 723,805 - - 580,540 723,805
Highway and streets 1,006,648 1,254,211 - - 1,006,648 1,254,211 Planning and community 1,434,479 650,586 - - 1,434,479 650,586 Interest 99,255 124,188 - - 99,255 124,188
Water - - 2,406,245 2,349,264 2,406,245 2,349,264
Disposal - - 2,052,251 2,161,473 2,052,251 2,161,473
Ambulance/fire - - 6,135,956 5,301,596 6,135,956 5,301,596 Total expenses 8,708,635 9,969,673 10,594,452 9,812,333 20,564,125 18,520,968 Increase (decrease) in net position
before transfers 4,544,882 9,103,487 (486,560) 22,242 8,616,927 4,567,124 Transfers (575,000) (300,000) 575,000 300,000 - -
Increase (decrease) in net position 4,244,882 8,528,487 88,440 322,242 8,616,927 4,567,124 Net Position - beginning of year 32,627,738 28,382,856 10,240,292 9,982,419 42,868,030 38,365,275 Prior Period Adjustments - - 8,115 (64,369) 8,115 (64,369) Net Position - end of year 41,156,225 $ 32,627,738 $ 10,336,847 $ 10,240,292 $ 51,493,072 $ 42,868,030 $ Governmental Activities Business-Type Activities Total
Total governmental revenues for the year were $19,073,160 with charges for services comprising of 17% of the total revenue. Taxes, which include property, sales and other taxes, account for $8,483,198 or 44% of the City’s governmental activities revenue.
Total governmental expenses for the year were $9,969,673. Public Safety accounts for $4,841,942 or 49% of the total governmental activities expenses, followed by Highways and Streets, Parks and Community Services, Public Works, General Government, and Planning and Community with $1,006,648, $550,782, $580,540, $1,456,027 $1,434,479 or 10%, 6%, 6%, 15%, 15% respectively. 10 Revenues by Source - Governmental Activities
Cha rgesfor Services
17%
Opera ting Grants
13%
Capi tal Grants
8%
Property Ta xes
10%
Sales Taxes andUses
Taxes
23%
Other Taxes
12%
American Rescue
Plan Act(ARPA)
15%
Rents,Interest&
Other
2%
Program revenues which include charges for services, grant revenues and developer capital contributions account for $7,375,081 or approximately 40% of the total governmental activity revenue. The amounts necessary to fully fund the governmental activity programs are made up by “general” revenues such as taxes, interest and developer fees.
Business-Type Activities
Business-type activities account for $10,336,847 or 20% of the total government-wide net position. This is a increase of $96,555 or 1% compared to June 30, 2021. Charges for current services account for $8,982,299 or 89% of the total business-type activity revenue (excluding transfers). 11 Revenues by Source - Business-Type Activities
Cha rgesfor Services
88.86%
Ope ra ting Grants &
Contributions
11.03%
Investment Earnings
0.11%
Operating Expenses and Operating Revenues-Business Type Activities $2,478,915 $2,023,034 $1,848,858
$2,319,832
$2,052,251
$3,454,227
$‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Water Disposal Ambulance/Fire
Operating Revenues Operating Expenses
In a review of the chart illustrating Operating Expenses and Operating Revenues, it can be noted that operating revenues exceeded operating expenses in Water by $159,083. Disposal operating expense exceeded revenue by $29,217 and Ambulance/Fire expenses exceeded operating revenues by approximately $1,605,369 for fiscal year ending June 30, 2022.
12 Financial Analysis
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental Funds. The ending fund balance for all governmental funds is $23,163,036 which is an increase of $5,013,801 or 28% when compared to the prior year balance (page 20). Of the total fund balance, $4,618,135 is unassigned, which is available for spending at the City’s discretion, within the limitations of the fund’s purpose. The remainder of the fund balance is reserved to indicate that it is not available for new spending because it has already been restricted and committed for the following:
Restricted
Capital improvement projects $7,342,158
Circulation improvements 2,653,244
Debt Service 2,004,639
Public safety programs 2,127,727
Land held for low and moderate housing 574,389
Committed
Pension reserve $3,164,049
Equipment reserve $678,695
The General Fund is the chief operating fund of the City. As of June 30, 2022, the total fund balance of the General Fund was $8,931,997 with unassigned fund balance of $5,089,253. The General Fund total fund balance increased $2,840,142 or 46% from the previous fiscal year. Tax revenues for the year increased primarily due to during COVID, the increase of online purchases has led to significant growth in the fund. The American Rescue Plan Act (ARPA) has provided the City with approximately $2.8M, which can be utilized for governmental services. New development increased, the City has approved nearly 500 new single family lots on several separate housing tracts (dating back to 2017). To date, nearly 300 of those homes have been constructed, with another 120 currently in development. The unassigned portion, as indicated, is available for spending at the City’s discretion. The increase in the General Fund balance indicates that the General Fund had more revenues and transfers in than had expenditures and transfers out.
Proprietary Funds. As indicated in the description, proprietary funds are enterprise funds. The City’s Water Fund ended the year with a positive unrestricted net position. The Disposal and Ambulance/Fire Funds ended the year with a negative unrestricted net position.
General Fund Budgetary Highlights
The Statement of Revenues, Expenditures and Changes in Fund Balance - Budget to Actual General Fund on page 66 outlines the differences between the budget and actual numbers. The City experienced $1,726,546 or 20% more total revenues due to an increase of Property taxes and development related fees and $25,802 or 1% decrease in total expenditures that the final budget allowed due to savings in citywide expenditures. Revenues and transfers exceeded expenditures and transfers out and increased the General Fund balance by $2,840,142.
Capital Assets and Debt Administration
Capital Assets. The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2022 amounts to $32,603,396 (net of depreciation). This investment in capital assets includes land, building and improvements, machinery and equipment, and infrastructure.
Major capital additions this year include the following:
Infrastructure 6,237,142 $
Machinery and equipment 528,504
Construction in progress (CIP) 1,351,815
13 Capital Assets
(Net of Depreciation)
2022 2021 2022 2021 2022 2021
Land 587,014 $ 587,014 $ 83,216 $ 83,216 $ 670,230 $ 670,230 $ Buildings and improvements 2,059,448 1,989,652 10,578,283 6,141,461 12,637,731 8,131,113 Machinery and equipment 1,351,242 1,190,501 2,145,320 2,465,420 3,496,562 3,655,921 Construction in progress 3,121,916 1,796,985 - 4,716,492 3,121,916 6,513,477 Infrastructure 16,529,692 15,813,943 - - 16,529,692 15,813,943 Total 23,649,312 $ 21,378,095 $ 12,806,819 $ 13,406,589 $ 36,456,131 $ 34,784,684 $ Governmental Activities Business-Type Activities Total
Additional information on the City’s capital assets can be found in Note 6 on pages 49-50.
Long-term Debt. The City’s long-term debt as of June 30, 2022 was $3,908,990 with governmental activities accounting for $2,095,500 or 54% and business-type activities accounting for $1,813,490 or 46%.
The City consolidated the PFA Revenue Bond 1991 & 1992 into the PFA Refunding Revenue Bonds Series 2015. This resulted in a historically low interest rate with a net surplus to the City of $441,078. Additionally, the City also refinanced the 2004 Lease Revenue Bond to the PFA 2015 Lease Revenue Refunding Bond. This bond was rated by Standard & Poors and was given an A+ rating based on the City’s existing financial policies and fund balance strength, and with a low interest rate of 3.25%. The City was able to greatly reduce annual obligations and improve overall cash flow to the Ambulance/Fire Fund (enterprise fund), as well as the Fire Capital Facilities Fund.
2022 2021 2022 2021 2022 2021
PFA Refunding Revenue Bonds, Series 2015 250,500 $ 409,600 $ - $ - $ 250,500 $ 409,600 $ PFA 2015 Lease Revenue Refunding Bonds 1,845,000 1,975,000 - - 1,845,000 1,975,000 CIEDB Water Loan - - 1,675,293 1,779,587 1,675,293 1,779,587 Water Meter Capital Lease - - 138,197 271,903 138,197 271,903 Total 2,095,500 $ 2,384,600 $ 1,813,490 $ 2,051,490 $ 3,908,990 $ 4,436,090 $ Governmental Activities Business-Type Activities Total
Additional information on the City’s long-term debt can be found in Note 8 on pages 51-54.
Economic Factors and Next Year’s Budgets
For the past two fiscal years, the budget has been led with conservative forecasting, anticipated revenue loss, and a general unknown of what the coming year would bring. U.S. state and local governments, on the front lines of the response to the pandemic of the new coronavirus disease, projected the potential of record budget shortfalls.
Today, as we consider our next year ahead, I am happy to report that we find ourselves on solid financial footing and are prepared to not only fully return to pre-pandemic conditions, but to advance Kingsburg in every area.
Fiscally, our sales tax, fuel tax, and tourism related revenues are returning to pre-pandemic status. In some cases, we are exceeding pre-pandemic levels. Sales tax receipts, for the first time in over a decade, are anticipated to outpace property tax revenues in the General Fund. Property taxes, transient occupancy taxes, sales taxes and development related fees have all performed higher than forecasted. This, combined with reduced spending from anticipated shortfalls, has led to an expected General Fund surplus of approximately $800,000 for FY22 (not including ARPA funds).
14 Perhaps the fund most impacted by COVID (positively) is the 1% public safety transaction and use tax (Measure E). Passed by 72% of voters in 2018, revenues received are utilized only by our police and fire/EMS. To date, it accounts for 15 full-time positions across both departments, as well as equipment, capital projects, training and more. During COVID, the increase of online purchases has led to significant growth in the fund. For FY23, we are projecting nearly $2.67M in receipts, which is a 15.8% increase from FY21 (the most recent full year of actual receipts). Measure E has proven an invaluable resource for our departments, helping to increase fulltime staffing, training and equipping personnel.
The American Rescue Plan Act (ARPA) has provided the City with approximately $2.8M, which can be utilized for any governmental service. The Council has allocated a portion of that funding, but has reserved roughly 50% for future years, as the funds are not required to be encumbered until the end of 2024, and fully spent until the end of 2026.
The City has approved nearly 500 new single family lots on several separate housing tracts (dating back to 2017). To date, nearly 300 of those homes have been constructed, with another 120 currently in development.
While the rate of building is largely dependent upon market factors, the City has prepared by forming Community Facility Districts that will properly assess new development in order to help fund critical services impacted by the new growth, including police, fire, landscaping, lighting and more. As these building permits are pulled, the City expects to experience a higher collection of impact fees, to be utilized on appropriate infrastructure investment.
Other factors impacting local governments include changes to pension contribution rates. The City has begun saving one-time funds to help provide additional payments to reduce the long-term liability. In addition, Council has adopted an ongoing resolution that directs surplus funding to a dedicated fund to help provide additional flexibility for pre-payments. The City has contributed additional discretionary payments to CalPERS in 2019 and 2021, with an expected long-term interest savings of approximately $1.8M.
FY2023 Priorities
There are several initiatives and projects planned for FY23 that will address infrastructure and improve quality of life.
Park Amenities
Each year, we focus on adding additional amenities to our parks, including adding new green spaces as part of new subdivisions being constructed.
o Two new parks were added in FY22 (Kings Estates and Summerlyn Park), which provide pickleball and basketball courts, splash pad, green space, and multi-age playground equipment. o New restrooms at Athwal Park, as part of a $185,000 Prop. 68 grant. o Redesign of the Kingsburg Dog Park, which received a $1.24M Prop. 68 grant. o Shade structures, expression swings and lighting improvements are also planned for our existing park spaces.
o New .75 acre park in Kings Estates Phase 3 development (T6167) o New .5 acre Veteran’s Park in Century Community development (T6141) T-Mobile Customer Experience Center/Kingsburg Business Park In 2019, T-Mobile announced plans to partner with the City of Kingsburg to locate their new west coast Customer Experience Center (CEC). T-Mobile officially completed construction of the CEC in April 2022. TMobile's CEC revitalized a formerly vacant K-Mart site, converting the 90,000 sq. ft. facility into a state of the art facility. The CEC delivers on the company's commitment to create approximately 1,000 new jobs, making TMobile one of the largest employers in the region. 15 An economic impact assessment completed by Berkley Research Group in 2019 identified more than $100 million in total value added to Fresno County through T-Mobile’s investment. The report outlines how the Center will help address systemic economic challenges facing Fresno County by providing more employment opportunities, accelerated economic growth and additional tax revenues. According to the report, “T-Mobile’s average wage is 34% higher than the average compensation in the Central Valley and 51% higher than the average compensation in Fresno County.”
T-Mobile’s renovation of the facility and off-site improvements totaled more than $54M. The full-ramp up of employee hiring and economic impact has already kickstarted additional activity in the adjacent Kingsburg Business Park. The city is planning on additional infrastructure improvements in the Business Park to unlock developable acreage with SR99 frontage.
Fiber Optic Broadband Installation
During the pandemic, it became clear that our city is underserved as it relates to affordable, reliable, high speed internet. In FY23, the city plans to install 12+ miles of conduit and fiber optic infrastructure that will provide coverage for all Kingsburg neighborhoods. Once installed, strategically placed access points will allow for highspeed internet access to all homes and businesses via either a Wi-Fi backhaul or direct hardwire.
The installation of this vital resource will impact our entire population, make us more competitive for economic development and job creation, provide reliability for ongoing public safety efforts, and provides a necessary ISP option that currently does not exist. With just five franchisees delivering services to 97% of Californians, our options are limited, and often, inadequate. This project is the definition of an essential community and infrastructure need.
Perhaps most important is how this project will be built, implemented, and maintained. First, we can and will deliver this project in a timely and efficient manner. In addition, it marries what is greatly needed in preventing the digital divide – partnerships between private business (Vast Networks), non-profit business (Kingsburg Media Foundation, 501c3), and public (City of Kingsburg) entities.
The city will finance and provide for the infrastructure (conduit and fiber) construction utilizing a self-funded loan (repaid at 4% interest) and $1M of ARPA funds. Vast Networks will provide the dedicated bandwidth, leasing it to Kingsburg Media Foundation, who will be the local internet service provider (ISP). Vast Networks will maintain the fiber optic cable, including but not limited to servicing, repair and upgrading fiber as needed in partnership with KBMF. This partnership will allow us to give our residents and businesses another ISP option, including adding a low cost/reduced fee option for eligible households. That means more social equity, which also will make our community a leader in providing this fundamental service.
Additional Infrastructure (Engineering, Public Works)
There are several infrastructure improvement projects that will also occur in FY23. o Installation of roundabout at Bethel/Sierra via a Highway Safety Improvement Grant ($1M); including entryway features
o Annual Street Repair Program including $1.75M for various projects o Renovation of 3 downtown parking lots
o Extension of Madsen Ave. Class 1 trail (Stroud to Kamm) o Installation of five (5) Rapid Flashing Beacon Pedestrian Safety System (4 on SR201 and 1 in front of Roosevelt School) to improve pedestrian safety
o City-wide Street Striping Project (School Focused)
o Assistance with city facility renovations (Police Station remodel, Fire Station #1 safety improvements, roof repairs at PD, FD and City Hall)
o Transit Oriented Development Construction Phase 1 (TOD grant) 16 Planning Efforts
As the city continues to see investment both commercially and residentially, it is imperative that we remain forward-thinking about our community design standards and the potential impacts of these new developments.
Careful planning has helped ensure our housing stock remains highly desirable, as we build neighborhoods and not just subdivisions. We must also be cognizant of the impacts on traffic, air quality, and water use as we welcome new commercial development.
o Required Housing (General Plan element) update
o Emergency Operations Plan update
o Vehicle Miles Traveled vs. Level of Service (CEQA) update o General Plan RFP (for full General Plan update)
o Commercial zoning updates (allowed uses)
o Updates to our Growth Management ordinance (housing)
o Urban Water Management Plan update
o 5-year city Strategic Plan update
o Organizational compensation study
City staff are also forward looking in terms of how service delivery and resident expectations may change in the next 5-10 years as the world changes. The impacts of the sharing economy, our aging (but longer-living) population, long-term drought, and other global factors will all play a part in how Kingsburg will look in the next decade.
Requests for Information
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Finance Director, City of Kingsburg, 1401 Draper Street, Kingsburg, CA 93631.
17 BASIC FINANCIAL STATEMENTS
The notes to the basic financial statements are an integral part of this statement. 18 CITY OF KINGSBURG
STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 4,324,026 15,197,372 $ 19,521,398 $ Restricted cash and investments 333,508 - 333,508
Receivables (net of allowance for uncollectibles) 3,945,415 1,916,431 5,861,846 Advances to Successor Agency 40,000 - 40,000
Land held for low and moderate housing projects 574,389 - 574,389 Internal balances 4,971,064 (4,971,064) -
Capital assets, not being depreciated 3,708,930 83,216 3,792,146 Capital assets, net of accumulated depreciation 12,723,603 19,940,382 32,663,985 Total assets 14,076,212 48,711,060 62,787,272
DEFERRED OUTFLOWS OF RESOURCES
Loss on refunding of debt 43,255 - 43,255
Deferred outflows related to pensions 837,152 2,315,369 3,152,521 Total deferred outflows of resources 837,152 2,358,624 3,195,776
LIABILITIES
Accounts payable and accrued expenses 1,841,024 472,472 2,313,496 Accrued interest payable 27,712 34,586 62,298
Deposits - 57,688 57,688
Unearned revenue 21,286 - 21,286
Long-term liabilities:
Due within one year:
Compensated absences 253,609 117,864 371,473
Long-term debt 380,500 245,599 626,099
Due in more than one year:
Compensated absences 275,409 127,739 403,148
Long-term debt 1,702,000 1,567,891 3,269,891
Net pension liability 1,111,536 3,002,279 4,113,815
Total liabilities 3,698,973 7,540,221 11,239,194
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions 877,544 2,373,238 3,250,782 Total deferred inflows of resources 877,544 2,373,238 3,250,782
NET POSITION
Net investment in capital assets 10,993,329 21,610,067 32,603,396 Restricted for:
Capital improvement projects 7,342,158 - 7,342,158
Circulation improvements 2,653,244 - 2,653,244
Debt service 1,934,639 - 1,934,639
Public safety 2,127,727 - 2,127,727
Land held for low and moderate
housing projects 574,389 - 574,389
Unrestricted (656,482) 4,914,001 4,257,519
Total net position $ 10,336,847 41,156,225 $ 51,493,072 $ The notes to the basic financial statements are an integral part of this statement. 19 CITY OF KINGSBURG
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2022
Net (Expenses) Revenues and
Program Revenues Changes in Net Position
Operating Capital
Charges for Grants and Grants and Governmental Business-Type FUNCTIONS/PROGRAMS: Expenses Services Contributions Contributions Activities Activities Total Primary government:
Governmental activities:
General government 1,456,027 $ 230,806 $ - $ - $ (1,225,221) $ - $ (1,225,221) $ Parks and community services 550,782 278,967 28,122 135,740 (107,953) - (107,953) Public safety 4,841,942 57,760 269,459 - - (4,514,723) (4,514,723) Public works 580,540 10,012 31,141 - - (539,387) (539,387) Highway and streets 1,006,648 - 1,337,964 1,517,949 1,849,265 - 1,849,265 2,695,132 1,434,479 714,429 67,600 2,042,682 - 2,042,682 Interest and fiscal charges - 99,255 - - (99,255) - (99,255) Total governmental activities 3,272,677 9,969,673 2,561,100 1,541,304 (2,594,592) - (2,594,592) Business-type activities:
Water 2,493,404 2,406,245 14,489 - - 101,648 101,648
Disposal 2,023,034 2,052,251 - - - (29,217) (29,217)
Ambulance/Fire 4,465,861 6,135,956 1,099,918 - - (570,177) (570,177) Total business-type activities 8,982,299 10,594,452 1,114,407 - - (497,746) (497,746) Total primary government $ 12,254,976 20,564,125 $ 3,675,507 $ 1,541,304 $ (2,594,592) (497,746) (3,092,338) General revenues:
Property taxes 1,910,997 - 1,910,997
Sales and use taxes 4,331,303 - 4,331,303
Franchise taxes 539,719 - 539,719
Transient occupancy taxes 435,977 - 435,977
Motor vehicle in-lieu 1,265,202 - 1,265,202
Investment earnings 117,787 11,186 128,973
Miscellaneous 193,372 - 193,372
American Rescue Plan Act (ARPA) 2,896,491 - 2,896,491
Gain on sale of assets 7,231 - 7,231
Transfers 575,000 (575,000) -
Total general revenues and transfers 586,186 11,123,079 11,709,265 Change in net position 8,528,487 88,440 8,616,927
Net position - beginning, restated 10,248,407 32,627,738 42,876,145 Net position - ending $ 10,336,847 41,156,225 $ 51,493,072 $ Planning and community
The notes to the basic financial statements are an integral part of this statement. 20 CITY OF KINGSBURG
BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2022
Special Revenue Funds
Debt
Service Funds
Capital
Projects Funds
General
Local
Transportation Measure E
Kingsburg
Joint Powers
Authority
Capital
Facilities
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments $ 1,769,934 3,038,534 $ 1,292,464 $ - $ 5,057,357 $ 4,039,083 $ 15,197,372 $ Restricted cash and investments - - - 333,508 - - 333,508 Receivables 2,019,745 3,592 779,054 - 11,131 1,131,893 3,945,415 Due from other funds - 4,562,621 - - - - 4,562,621
Advances to other funds - - - 1,950,000 - - 1,950,000
Advances to Successor Agency - - - 40,000 - - 40,000
Land held for low and moderate housing projects - - - - - 574,389 574,389 Total assets $ 1,773,526 9,620,900 $ 2,071,518 $ 2,323,508 $ 5,068,488 $ 5,745,365 $ 26,603,305 $
LIABILITIES
Accounts payable and accrued expenses 631,824 $ 373,390 $ 214,344 $ - $ 43,314 $ 578,152 $ 1,841,024 $ Due to other funds - - - 318,869 - 1,152,688 1,471,557
Deposits 57,079 - - - - 609 57,688
Advances from other funds - - - - - 70,000 70,000
Total liabilities 373,390 688,903 214,344 318,869 43,314 1,801,449 3,440,269
FUND BALANCES
Restricted for:
Capital improvements - - - - 5,025,174 2,316,984 7,342,158 Circulation improvements 1,400,136 - - - - 1,253,108 2,653,244 Debt service - - - 2,004,639 - - 2,004,639
Public safety - - 1,857,174 - - 270,553 2,127,727
Land held for low and moderate
housing projects - - - - - 574,389 574,389
Committed to:
Pension reserve - 3,164,049 - - - - 3,164,049
Equipment reserve - 678,695 - - - - 678,695
Unassigned - 5,089,253 - - - (471,118) 4,618,135
Total fund balances 1,400,136 8,931,997 1,857,174 2,004,639 5,025,174 3,943,916 23,163,036 Total liabilities and fund balances $ 1,773,526 9,620,900 $ 2,071,518 $ 2,323,508 $ 5,068,488 $ 5,745,365 $ 26,603,305 $ The notes to the basic financial statements are an integral part of this statement. 21 CITY OF KINGSBURG
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2022
Total fund balances - governmental funds 23,163,036 $
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds. 23,649,312 Losses related to the refunding of debt were recognized in the governmental funds, but are capitalized and amortized over the life of the debt in the statement of net position. 43,255
Long-term liabilities are not due and payable in the current period and, therefore, are not reported as liabilities in the governmental funds.
Long-term liabilities at year-end consist of:
Revenue bonds (2,082,500)
Compensated absences (529,018)
Net pension liability (3,002,279) (5,613,797)
Pension related deferrals are reported as deferred outflows and inflows of resources on the statement of net position. (57,869) Interest on long-term debt is reported as an expenditure of the governmental funds when paid because it requires the use of current financial resources; however, accrued interest must be recorded in the government-wide financial statements when incurred. (27,712) Net position of governmental activities $ 41,156,225
Amounts reported for governmental activities in the statement of net position are different because:
The notes to the basic financial statements are an integral part of this statement. 22 CITY OF KINGSBURG
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Special Revenue Funds
Debt
Service Fund
Capital
Projects Fund
General
Local
Transportation Measure E
Kingsburg
Joint Powers
Authority
Capital
Facilities
Other
Governmental
Funds
Total
Governmental
Funds
REVENUES
Taxes $ - 4,377,111 $ 2,755,717 $ - $ - $ 85,628 $ 7,218,456 $ Licenses and permits - 843,068 - - - - 843,068
Intergovernmental 410,232 4,202,569 - - - 3,682,416 8,295,217 Charges for services - 404,743 - - - - 404,743
Fines and forfeitures - 17,327 - - - - 17,327
Development fees 308,138 - - - 1,452,929 381,750 2,142,817 Use of money and property 13,813 6,573 5,851 64,745 20,615 13,420 125,017 Other revenues - 173,346 5,366 - - 14,660 193,372
Total revenues 416,805 10,340,115 2,766,934 64,745 1,473,544 4,177,874 19,240,017
EXPENDITURES
Current:
General government 1,544,628 - - - - - 1,544,628
Parks and community services 571,162 - - - - 164,761 735,923 Public safety 3,277,711 - 1,672,658 - - 317,733 5,268,102 Public works 631,783 - - - - - 631,783
Highway and streets - 87,059 - - - 522,737 609,796
Planning and community
development - 754,991 - - 13,750 67,600 836,341
Capital outlay 363,531 239,698 602,045 - 264,904 2,173,420 3,643,598 Debt service:
Principal - - - 289,100 - - 289,100
Interest and fiscal charges - - - 74,539 - 17,406 91,945 Total expenditures 450,590 7,019,973 2,274,703 363,639 278,654 3,263,657 13,651,216 Excess (deficiency) of revenues over
(under) expenditures (33,785) 3,320,142 492,231 (298,894) 1,194,890 914,217 5,588,801
OTHER FINANCING SOURCES/(USES)
Transfers in 150,000 - - - - 55,000 205,000
Transfers out - (630,000) - - - (150,000) (780,000)
Total other financing sources (uses) - (480,000) - - - (95,000) (575,000) Net change in fund balances (33,785) 2,840,142 492,231 (298,894) 1,194,890 819,217 5,013,801 Fund balances - beginning of year 1,433,921 6,091,855 1,364,943 2,303,533 3,830,284 3,124,699 18,149,235 Fund balances - ending $ 1,400,136 8,931,997 $ 1,857,174 $ 2,004,639 $ 5,025,174 $ 3,943,916 $ 23,163,036 $ The notes to the basic financial statements are an integral part of this statement. 23 CITY OF KINGSBURG
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2022
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds 5,013,801 $ Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. In the current period, thse amounts are:
Capital outlay 3,253,370
Depreciation expense (982,153)
Compensated absences expense reported in the statement of activities does not require the use of current financial resources; therefore, it is not reported as an expenditure in the governmental funds. (65,276)
In the statement of activities, interest is accrued on long-term debt; whereas, in governmental funds, interest expenditure is recorded when paid. 1,625 Changes to net pension liability and pension related deferred outflows and inflows of resources do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. 1,026,955 The issuance of long-term debt (e.g., bonds) provides current financial resources to the governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued; whereas these amounts are deferred and amortized in the statement of activities. The increases (decreases) for long-term debt and related items are listed below:
Principal payments on long-term debt 289,100
Amortization of the loss on refunding of debts (7,925)
Amortization of bond discounts (1,010)
Change in net position of governmental activities $ 8,528,487 The notes to the basic financial statements are an integral part of this statement. 24 CITY OF KINGSBURG
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2022
Business-Type Activities — Enterprise Funds
Water Disposal Ambulance/Fire Total
ASSETS
Current assets:
Cash and investments $ - 4,324,026 $ - $ 4,324,026 $
Receivables (net of allowance for uncollectibles) 173,924 231,865 1,510,642 1,916,431 Total current assets 173,924 4,555,891 1,510,642 6,240,457 Noncurrent assets:
Property, plant and equipment,
net of accumulated depreciation - 8,803,605 4,003,214 12,806,819 Total noncurrent assets - 8,803,605 4,003,214 12,806,819 Total assets 173,924 13,359,496 5,513,856 19,047,276
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pensions 204,110 544,818 88,224 837,152 Total deferred outflows of resources 88,224 204,110 544,818 837,152
LIABILITIES
Current liabilities:
Accounts payable and accrued expenses 143,464 155,499 173,509 472,472 Accrued interest payable 34,586 - - 34,586
Due to other funds - 598,613 2,492,451 3,091,064
Unearned revenues - 21,286 - 21,286
Compensated absences 34,220 16,727 66,917 117,864
Current portion of long-term debt - 245,599 - 245,599
Total current liabilities 792,125 457,869 2,732,877 3,982,871 Noncurrent liabilities:
Long-term debt 1,567,891 - - 1,567,891
Advances from other funds 35,000 1,845,000 - 1,880,000
Compensated absences 9,890 112,997 4,852 127,739
Net pension liability 118,175 272,282 721,079 1,111,536 Total noncurrent liabilities 123,027 1,885,063 2,679,076 4,687,166 Total liabilities 915,152 2,342,932 5,411,953 8,670,037
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions 117,912 270,626 489,006 877,544 Total deferred inflows of resources 117,912 270,626 489,006 877,544
NET POSITION
Net investment in capital assets 6,990,115 - 4,003,214 10,993,329 Unrestricted (770,916) 3,959,933 (3,845,499) (656,482)
Total net position (deficit) $ (770,916) 10,950,048 $ 157,715 $ 10,336,847 $ The notes to the basic financial statements are an integral part of this statement. 25 CITY OF KINGSBURG
STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET POSITION – PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Business-Type Activities — Enterprise Funds
Water Disposal Ambulance/Fire Total
OPERATING REVENUES:
Charges for services $ 2,023,034 2,478,915 $ 1,848,858 $ 6,350,807 $ Total operating revenue 2,023,034 2,478,915 1,848,858 6,350,807 OPERATING EXPENSES:
Contractual services and utilities 1,249,897 1,801,743 953,820 4,005,460 Personnel services 570,388 209,229 2,096,617 2,876,234
Supplies and materials 51,915 41,279 135,376 228,570
Depreciation and amortization - 447,632 268,414 716,046 Total operating expenses 2,052,251 2,319,832 3,454,227 7,826,310 Operating income (loss) (29,217) 159,083 (1,605,369) (1,475,503) NONOPERATING REVENUES (EXPENSES):
Interest income 11,187 - - 11,187
Grants 14,489 - 1,099,918 1,114,407
Gain (loss) on disposal of assets - - (4,439) (4,439)
Interest and fiscal charges - (71,924) (60,288) (132,212) Total nonoperating revenues (expenses) - (46,248) 1,035,191 988,943 Net income (loss) before transfers (29,217) 112,835 (570,178) (486,560) Transfers in - - 575,000 575,000
Change in net position (29,217) 112,835 4,822 88,440
Net position (deficit) - beginning restated (741,699) 10,837,213 152,893 10,248,407 Net position (deficit) - ending $ (770,916) 10,950,048 $ 157,715 $ 10,336,847 $ The notes to the basic financial statements are an integral part of this statement. 26 CITY OF KINGSBURG
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Water Disposal Ambulance/Fire Total
Cash flows from operating activities:
Receipts from customers and users 2,449,210 $ 2,000,208 $ 1,808,878 $ 6,258,296 $ Payments to suppliers for goods and services (1,870,519) (1,940,732) (1,038,649) (4,849,900) Payments to or on behalf of employees for services (274,651) (706,408) (2,056,859) (3,037,918) Net cash provided by (used for) operating activities (215,175) (127,717) (1,286,630) (1,629,522) Cash flows from noncapital financing activities:
Transfers from other funds - - 575,000 575,000
Interfund loan activity - 193,889 (190,399) 3,490
Noncapital grant revenue 21,286 14,489 1,099,918 1,135,693 Net cash provided by noncapital
financing activities 215,175 14,489 1,484,519 1,714,183 Cash flows from capital and related financing activities:
Acquisition of capital assets (113,114) - (7,601) (120,715) Principal paid on long-term debt (238,000) - - (238,000) Interfund loan repayment (80,000) - (130,000) (210,000) Interest and fiscal charges - (71,924) (60,288) (132,212) Net cash provided by (used for) capital and related
financing activities - (503,038) (197,889) (700,927)
Cash flows from investing activities:
Interest on investments - 11,187 - 11,187
Net cash provided by investing activities - 11,187 - 11,187 Net increase (decrease) in cash and cash equivalents (605,079) - - (605,079) Cash and cash equivalents, beginning - 4,929,105 - 4,929,105 Cash and cash equivalents, ending $ - 4,324,026 $ - $ 4,324,026 $ Business-Type Activities — Enterprise Funds
The notes to the basic financial statements are an integral part of this statement. 27 CITY OF KINGSBURG
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
(Continued)
Total
Enterprise
Water Disposal Ambulance/Fire Funds
Reconciliation of operating income (loss) to net
cash provided by (used for) operating activities:
Operating income (loss) 159,083 $ (29,217) $ (1,605,369) $ (1,475,503) $ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation and amortization 447,632 - 268,414 716,046 (Increase) decrease in:
Accounts receivable, net (29,705) (22,826) (39,980) (92,511) Deferred outflows of resources from pensions (27,859) (9,162) (176,893) (213,914) Increase (decrease) in:
Accounts payable and accrued expenses (568,707) (97,710) 50,547 (615,870) Compensated absences 3,399 2,681 62,390 68,470
Net pension liability ( (155,549) 334,069) (244,212) (733,830) Deferred inflows of resources from pension 96,608 222,509 398,473 717,590 Net cash provided by (used for) operating activities $ (215,175) (127,717) $ (1,286,630) $ (1,629,522) $ Schedule of non-cash capital and related financing
activities:
Loss on disposal of capital assets - $ - $ 4,439 $ $ 4,439 Business-Type Activities
The notes to the basic financial statements are an integral part of this statement. 28 CITY OF KINGSBURG
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2022
Successor
Agency of the
Redevelopment
Agency PrivatePurpose Trust
ASSETS Fund
Cash and investments 108,708 $
Other assets 17,266
Total assets 125,974
LIABILITIES
Accrued interest payable 922
Deposits 11,750
Advances from the City 40,000
Total liabilities 52,672
NET POSITION
Restricted for:
Redevelopment agency dissolution $ 73,302
The notes to the basic financial statements are an integral part of this statement. 29 CITY OF KINGSBURG
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Successor
Agency of the
Redevelopment
Agency PrivatePurpose Trust
Fund
ADDITIONS
Taxes $ 48,160
Total additions 48,160
DEDUCTIONS
Interest and fiscal charges 1,432
Total deductions 1,432
Net increase in fiduciary net position 46,728
Net position - beginning 26,574
Net position - ending $ 73,302
30 THIS PAGE IS LEFT BLANK INTENTIONALLY.
31 NOTES TO THE BASIC FINANCIAL STATEMENTS
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Kingsburg, California (the City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for governmental accounting and financial reporting principles. The most significant of the government’s accounting principles are described below.
These financial statements present the government and its component units, entities for which the City is considered to be financially accountable. Blended component units are, in substance, part of the government’s operations, even though they are legally separate entities. Thus, blended component units are appropriately presented as funds of the primary government. There is a blended component unit included in these financial statements and it has a June 30 year-end. There are no discretely presented component units included in these financial statements. The following sections further describe the significant policies of the City.
A. Reporting Entity
The City was incorporated as a general law city in 1908. The City operates under a Council-Manager form of government. The City’s major operations include public safety, public works, water and disposal, parks and recreation, building inspection, public improvements, planning and community development, and general administrative services.
The accompanying basic financial statements include the financial activities of the City, the primary government, and its blended component unit, the Kingsburg Joint Powers Authority (KJPA). Financial information for the City and its component units is accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the GASB. The KJPA was established June 30, 1990 through a Joint Exercise of Powers Agreement. The formation of the joint powers authority was approved by the City Council who is also designated as the Board of Directors for the KJPA. The City Manager is appointed Secretary with the City staff providing all support services. The purpose of the KJPA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of various projects for the City. The City set up the KJPA to act as a financing/lending type institution only. The KJPA/City legislative meetings are held concurrently. The KJPA is reported as a debt service fund and does not issue separate financial statements.
B. Basis of Presentation – Fund Accounting
Government-Wide Financial Statements – The statement of net position and the statement of activities display information about the primary government (the City) and its component units. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.
The Statement of Activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are included in the program expense reported for individual functions. Certain indirect costs, which cannot be identified and broken down, are included in the program expense reported for individual functions and activities.
Amounts reported as program revenues include: 1) charges to customers or applicant who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are reported as general revenues rather than as program revenues.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
33 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation – Fund Accounting (Continued)
Fund Financial Statements – The fund financial statements provide information about the City’s funds, including its fiduciary funds and blended component units. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as non-major funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements.
Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts.
The City reports the following major governmental funds:
The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund. Generally, the General Fund is used to account for those traditional governmental services of the City, such as police and fire protection, planning and general administrative services.
The Local Transportation Fund accounts for revenues received and expenditures made for use on certain transportation and transit projects within Fresno County. Financing is generated from a one-quarter percent sales and use tax made pursuant to the California Transportation Development Act (TDA). Expenditures of these moneys must be made in accordance with TDA provisions.
The Measure E Fund accounts for apportioned local sales tax revenues used exclusively to hire police officers, firefighters, and paramedics, and to replace outdated equipment.
The Kingsburg Public Joint Powers Authority Fund is used to account for revenues and expenditures of the Kingsburg Public Finance Authority Revenue Bonds. Bond proceeds are to be used to finance or refinance the costs of various improvement projects for the City and other public agencies.
The Capital Facilities Fund is used to account for the AB1600 fees received to help the City mediate the cost of growth in the City. These fees are collected from developers to construct facilities related to arterial streets, fire facilities, police facilities, city hall facilities, public works facilities and special recreation facilities.
Proprietary fund financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, and a statement of cash flows for each major enterprise fund.
The City has three major enterprise funds, the Water, Disposal, and Ambulance/Fire, which are used to account for operations that are financed and operated in a manner similar to private business enterprises. In an enterprise fund, the intent of the City Council is that costs (expenses, including depreciation) of providing services to the general public, on a continuing basis, be financed or recovered primarily through user charges.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
34 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation – Fund Accounting (Continued)
The City reports the following major enterprise funds:
The Water Fund is used to account for financial activity of the water utility system.
The Disposal Fund is used to account for the financial activity of the solid waste collection and disposal utility system.
The Ambulance/Fire Fund is used to account for the financial activity of the Ambulance/Fire activities.
Additionally, the City reports the following private-purpose fund type:
The Successor Agency of the Redevelopment Agency Private-Purpose Trust Fund accounts for assets and liabilities of the former redevelopment agency until they are distributed to other units of state and local government as a result of the dissolution of the redevelopment agency.
During the course of operations, the government has activity between funds for various purposes. Any residual balances outstanding at year-end are reported as due from/to other funds and advances to/from other funds.
While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in the government activities are eliminated so that only the net amount is included as internal balances in the governmental activities column. Similarly, balances between the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included as internal balances in the business-type activities column. Interfund services provided and used are not eliminated in the process of consolidation.
Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements.
Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities’ column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as transfers in the business-type activities column.
C. Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when liability is incurred, regardless of when the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
35 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus and Basis of Accounting (Continued) The governmental fund financial statements are reported using current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible with the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of longterm debt and acquisitions under capital leases are reported as other financing sources.
Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal period.
Entitlements are recorded as revenue when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 day of the year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period. All other revenue items are considered to be measurable and available only when cash is received by the City.
The proprietary funds and the private-purpose trust fund are reported using the economic resources measurement focus and the accrual basis of accounting.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of each fund. Nonoperating revenues, such as interest income, state and federal grants, and subsidies, result from nonexchange transactions or ancillary activities. Operating expenses include costs for providing services and delivering goods such as administrative expenses and depreciation on capital assets. All other expenses not meeting this definition are reported as nonoperating expenses.
D. Budgetary Information
Budgetary and Budgetary Accounting
Annual budgets are adopted on basis consistent with generally accepted accounting principles for the general fund, special revenue funds, capital funds, debt service funds and enterprise funds.
The City, in establishing the budgetary data reflected in the basic financial statements and supplementary information, utilizes the following procedures:
The City Manager submits to the City Council a proposed budget for the fiscal year commencing the following July 1. The budget includes proposed expenditures and the means of financing them. The City Council reviews the proposed budget at specially scheduled sessions, which are open to the public. The Council also conducts a public hearing on the proposed budget to obtain comments from interest persons.
Prior to July 1, the budget is legally adopted through passage of an ordinance. The budget is amended during the fiscal year to reflect all transfers and amendments.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
36 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Budgetary information (Continued)
The appropriated budget is prepared by fund, department, and account. The City’s department heads may make transfers of appropriations within a department. The City Manager is authorized to make budget transfers between departments within funds. All revisions must be reported to the City Council. Transfer of appropriations between funds required the approval of the City Council. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the department level.
All annual appropriations lapse at fiscal year-end to the extent they have not been expended.
The actual results of operations compared to the appropriations adopted by the City Council for budgeted major governmental funds are included in the fund financial statements. The comparisons of actual results with budget for nonmajor funds are presented as supplemental information in the combining schedules.
E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance Cash and Cash Equivalents – Cash and cash equivalents represent the City’s cash bank accounts including, but not limited to, certificates of deposit, money market funds and cash management pools for reporting purposes in the statement of cash flows. Additionally, investments with maturities of three months or less when purchased are included as cash equivalents in the statement of cash flows.
The City maintains a cash and investment pool that is available for use by all funds. Interest earnings as a result of this pooling are distributed to the appropriate funds based on month-end cash balances in each fund.
Investments of the pool include only those investments authorized by the California Government Code such as United Stated Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in the State of California Local Agency Investment Fund. Investments are stated at cost or amortized cost.
Accounts Receivable – Billed, but unpaid, services provided to individuals or non-governmental entities are recorded as accounts receivable. The proprietary funds include a year-end accrual for services through the end of the fiscal year which have not yet been billed. Accounts receivable are reported net of an allowance for uncollectible accounts.
Property Tax Calendar – Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property taxes are levied in equal installments on November 1 and February 1. They become delinquent on December 10 and April 10, respectively. The lien date is January 1 of each year. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after the year-end. Property taxes on the unsecured roll are due on July 1 and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year-end accrual.
The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1.00 per $100 of full cash value.
Due From/To Other Funds – Items classified as due from/to other funds represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
37 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Advances To/From Other Funds – This classification represents noncurrent portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and, therefore, is not available for appropriation.
Land Held for Low and Moderate Housing Projects – Land acquired for future sale are shown as land held for low and moderate housing projects in the accompanying financial statements. Land held for low and moderate housing projects is carried at the lower of cost or net realizable value.
Capital Assets – Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities column in the in the government-wide statement of net position and the proprietary funds’ statement of net position. Capital assets are defined by the government as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Capital outlays are recorded as expenditures of the governmental funds and as assets in the government-wide financial statements to the extent the City’s capitalization threshold is met. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Betterments and major improvements which significantly increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.
Land and construction in progress are not depreciated. The other property, plant, equipment, and infrastructure of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:
Buildings and improvements ......................... 10-50 years Plant system .................................................. 20-40 years Machinery and equipment ............................... 5-10 years Infrastructure ....................................................... 40 years Interest Payable – In the government-wide financial statements, interest payable on long-term debt is recognized as the liability is incurred for governmental fund-types and proprietary fund-types. In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
38 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Long-term Obligations – In the government-wide financial statements, proprietary fund types in the fund financial statements, and private-purpose trust fund statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fundtype statement of net position. Initial-issue bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Offering costs are expensed when incurred. Bonds payable are reported net of the unamortized portion of applicable premium or discount. Deferred amounts on refunding are reported as deferred outflows of resources. Bond issuance costs, including underwriters’ discount, are expensed when incurred. Amortization of bond premiums or discounts and deferred amounts on refunding are included in interest expense.
In the governmental funds financial statements, bond premiums, discounts, and issuance costs are recognized during the period issued. The face amount of debt issued is reported as other financing sources. Premiums received are reported as other financing sources, while discounts are reported as other financing uses.
Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Interest and principal payments are reported as debt service expenditures.
Leases – Lessee - The lessee recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more. At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.
Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long- term debt on the statement of net position.
Lessor: The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental and enterprise fund financial statements.
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
39 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Leases (Continued)
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return has not been determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease. The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
Unearned Revenue - Unearned revenue is that for which asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred).
Unavailable Revenue - In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.
Pensions - For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Kingsburg’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Compensated Absences - Accumulated unpaid vacation benefits are accrued as a liability as the benefits are earned. The entire compensated absence liability is reported on the government-wide financial statements as long-term debt. For governmental funds, the current portion of unpaid compensated absences is recognized upon the occurrence of relevant events such as employee resignations and retirements that occur prior to year-end that have not yet been paid with expendable available financial resources. These amounts are reported in the fund from which the employees who have accumulated leave are paid.
Sick leave is accumulated at 15 days per year for full-time regular employees. Vacation is accumulated at 12 days per year for full-time regular employees with less than five years of service to a maximum of 25 days per year for full-time regular employees with over 20 years of service with no limit on accrual of unused hours.
Upon employment termination, unused sick leave is paid out at 50% for less than 20 years of service and 75% for more than 20 years of service. These amounts are included as liabilities in the government-wide and enterprise fund financial statements.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
40 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Net Position - In the government-wide financial statements, net position is classified in the following categories:
Net investment in capital assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce this category.
Restricted net position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted net position – This category presents the net position of assets that do not meet the definition of “net investment in capital assets” or “restricted net position”.
When both restricted and unrestricted net position are available, restricted resources are depleted first before the unrestricted resources are used.
Fund Balances - The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
Nonspendable - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.
Restricted - This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.
Committed - This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
Assigned - This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the Finance Director through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the general fund.
Unassigned - This classification is the residual classification for the general fund and represents fund balance that has not been assigned to other funds and that has not been restricted, committed or assigned to specific purposes within the general fund. In other governmental funds it includes any negative residual amounts that may exist as a result of expenditures incurred for specific purposes in excess of amounts restricted, committed or assigned to those purposes.
The City would typically use restricted resources first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
41 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Stabilization Arrangement – The Economic Stabilization Fund (Stabilization Fund) was established by Resolution No. 2018-052 and adopted by City Council on July 18, 2018. Additions to the stabilization amount are a result of the General Fund’s surplus above the 20% appropriations for a given year. The Stabilization Fund is then allocated 15% of the given year’s surplus funding.
The Stabilization Fund was created to help stabilize future budgets in instance of lower than anticipated revenues (including more volatile revenues). Use of the funds would be only with the approval of Council. The balance of the Stabilization Fund as of June 30, 2022 is $868,695 which is included in the General Fund’s unassigned fund balance.
Encumbrances – The City does not use encumbrance accounting.
Use of Estimates – The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Deficit Fund Equity
The following is a summary of deficit fund balances and net position as of June 30, 2022:
Governmental Funds
Nonmajor Special Revenue Funds:
Senior Center $ 135,810
School Resource Officer $ 236,905
Nonmajor Capital Projects Funds:
Street Projects $ 98,403
Enterprise Funds
Major Funds:
Disposal Fund $ 770,916
The deficit fund balance in the Senior Center Fund, School Resource Officer Fund and Street Projects Fund, is due to excess expenditures over revenues. The deficit will be eliminated through a transfer of resources from other funds or through future periods with revenues in excess of expenditures..
The deficit fund balances in the Disposal Fund is due to operating expenditures exceeding operating revenues.
Future revenues are expected to offset this deficit.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
42 NOTE 3 – CASH AND INVESTMENTS
The City pools all of its cash and investments except those funds required to be held by bond trustee or outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held by bond trustee is credited directly to the related funds.
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:
Statement of net position:
Cash and investments - unrestricted 19,521,398 $
Cash and investments - restricted 333,508
Fiduciary funds:
Cash and investments 108,708
Total cash and investments $ 19,963,614
Cash and investments as of June 30, 2022 consist of the following:
Cash on hand 1,050 $
Deposits with financial institutions 1,331,779
Investments:
Local Agency Investment Fund 18,297,277
Held by Fiscal Agent:
Money Market Account 333,508
Total cash and investments $ 19,963,614
Restricted cash and investments are held in the Kingsburg Joint Powers Authority Debt Service Fund for debt service payments.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
43 NOTE 3 – CASH AND INVESTMENTS (Continued)
A. Investments Authorized by the California Government Code and the City’s Investments Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investments policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk.
This table does not address investments of debts proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Medium-Term Notes 5 years 30% None
Mutual Funds N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None None
JSA Pools (other investment pools) N/A None None
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
44 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 180 days None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
C. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City manages its exposure to interest rate risk is by investing funds in liquid, short-term investments which can be converted to cash when necessary to meet disbursement requirements.
Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following schedule that shows the distribution of the City’s investments by maturity:
12 Months 13 to 24 25 to 60 More than 60
Investment Type Total or Less Months Months Months
Local Agency Investment Fund 18,297,277 $ 18,297,277 $ - $ - $ - $ Held by Bond Trustee:
Money Market Account 333,508 333,508 - - -
Total $ 18,630,785 18,630,785 $ - $ - $ - $
Remaining Maturity (in Months)
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
45 NOTE 3 – CASH AND INVESTMENTS (Continued)
D. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required (where applicable) by the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type. The column marked “exempt from disclosure” identifies those investment types for which GASB Statement No. 40 does not require disclosure as to credit risk:
Exempt from
Investment Type Total Disclosure A-1+ AAAm Not Rated
Local Agency Investment Fund $ - 18,297,277 $ - $ - $ 18,297,277 $ Held by Bond Trustee:
Money Market Account - 333,508 - - 333,508
Total $ - 18,630,785 $ - $ - $ 18,630,785 $
Rating as of Year-End
E. Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. At June 30, 2022, the City did not have any investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments.
F. Custodial Credit Risk-Deposits
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in possession of an outside party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provisions for deposits:
At June 30, 2022, the carrying amount of the City’s deposits was $1,331,776. Bank balances before reconciling items were $1,352,714 at that date, the total amount of which was collateralized or insured with securities held by the pledging financial institutions in the City’s name as discussed below.
The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor.
Thus, collateral for cash deposits is considered to be held in the City’s name.
According to California law, the fair value of pledged securities with banking institutions must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits. The City may waive collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The City, however, has not waived the collateralization requirements.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
46 NOTE 3 – CASH AND INVESTMENTS (Continued)
G. Custodial Credit Risk-Investments
The custodial risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investments or collateral securities that are in possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to the City’s indirect investment in securities through the use of mutual funds or government investments pools such as the Local Agency Investment Fund (LAIF).
H. Investment in State Investment Pool
The City is a voluntary participant in the LAIF that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investments in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
I. Investment Valuation
The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.
The majority of the City’s investments, which are allocated at fair value, are in a State of California Local Agency Investment Fund (LAIF). LAIF invests in numerous types of investments ranging all levels in the fair value hierarchy. Accordingly, LAIF is not an investment type that can be categorized in any particular level in the fair value hierarchy.
NOTE 4 – RECEIVABLES
Receivables as of June 30, 2022 consisted of the following for the governmental funds:
General
Local
Transportation
Fund Measure E Capital Facilities
Other
Governmental
Funds
Total
Governmental
Funds
Receivables:
Taxes $ - - $ - $ - $ 38 $ 38 $
Intergovernmental 3,592 2,019,745 779,054 11,131 1,131,855 3,945,377 Receivables 2,019,745 $ 3,592 $ 779,054 $ 11,131 $ 1,131,893 $ 3,945,415 $ Receivables as of June 30, 2022 consisted of the following for the proprietary funds:
Water Disposal Ambulance/Fire
Total
Proprietary
Funds
Receivables:
Accounts $ 230,659 279,940 $ 2,450,381 $ 2,960,980 $
Less: Allowance for doubtful accounts (56,735) (48,075) (939,739) (1,044,549) Receivables, net $ 173,924 231,865 $ 1,510,642 $ 1,916,431 $
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
47 NOTE 5 – INTERFUND ACTIVITIES
A. Due From/To Other Funds
Due from/to other funds balances as of June 30, 2022 are as follows:
Due From Due To
Governmental Funds
Major Funds:
General Fund 4,562,621 $ - $
Kingsburg Public Finance Authority Debt Service Fund 318,869 - Nonmajor Funds:
Senior Center Special Revenue Fund 154,530 -
School Resource Officer Special Revenue Fund 231,671 -
Street Projects Capital Projects Fund 766,487 -
Enterprise Funds
Major Funds:
Disposal Fund 598,613 -
Ambulance/Fire Fund 2,492,451 -
Total $ 4,562,621 4,562,621 $
The “due from” balances in the funds listed above represents loans made to other funds to cover operating cash deficits and are expected to be collected in the subsequent year.
B. Advances From/To Other Funds
The Kingsburg Joint Powers Authority issued revenue bonds and used the bond proceeds to acquire qualified obligations of the City of Kingsburg to finance various capital improvements and projects. These advances carry a stated interest rate and have scheduled debt service payments. They are not expected to be repaid within one year. The long-term interfund loan balances as of June 30, 2022 are as follows:
Advances From Advances To
Governmental Funds
Major Funds:
Kingsburg Joint Powers Authority Debt Service Fund $ - 1,950,000 $ Nonmajor Fund:
Assessment Districts Debt Service Fund 70,000 -
Enterprise Funds
Major Funds:
Ambulance/Fire Enterprise Fund 1,845,000 -
Water Enterprise Fund 35,000 -
Total $ 1,950,000 1,950,000 $
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
48 NOTE 5 – INTERFUND ACTIVITIES (Continued)
C. Interfund Transfers
The composition of interfund transfers for the year ended June 30, 2022 is as follows:
Transfer In Transfer Out
Governmental Funds
Major Funds:
General Fund 150,000 $ 630,000 $
Nonmajor Fund:
Senior Center Special Revenue Fund - 55,000
COPS Grant Special Revenue Fund 150,000 -
Enterprise Funds
Major Funds:
Ambulance/Fire Enterprise Fund - 575,000
Total $ 780,000 780,000 $
During the fiscal year, the City made the following transfers:
(1) The General fund transferred $575,000 to the Ambulance/Fire enterprise fund and $55,000 to the Senior Center special revenue fund to cover operating deficits. (2) The COPS Grant special revenue fund transferred $150,000 to the General fund to cover costs of officers reported in General Fund expenses.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
49 NOTE 6 – CAPITAL ASSETS
Capital assets activity of the governmental activities for the year ended June 30, 2022 is as follows:
Balances Balances
July 1, 2021 Additions Deletions June 30, 2022
Governmental Activities:
Capital assets not being depreciated:
Land 587,014 $ - $ - $ 587,014 $
Construction in progress 2,623,046 1,796,985 (1,298,115) 3,121,916 Total capital assets, not being depreciated 2,623,046 2,383,999 (1,298,115) 3,708,930 Capital assets, being depreciated:
Buildings and improvements 5,129,174 222,919 (40,000) 5,312,093 Infrastructure 20,208,153 1,252,259 - 21,460,412
Machinery and equipment 453,261 4,590,749 (992,605) 4,051,405 Total capital assets, being depreciated 1,928,439 29,928,076 (1,032,605) 30,823,910 Less accumulated depreciation for:
Buildings and improvements (3,139,522) (153,123) 40,000 (3,252,645) Infrastructure (4,394,210) (536,510) - (4,930,720)
Machinery and equipment (292,520) (3,400,248) 992,605 (2,700,163) Total accumulated depreciation (982,153) (10,933,980) 1,032,605 (10,883,528) Total capital assets being depreciated, net 946,286 18,994,096 - 19,940,382 Governmental activities capital assets, net $ 3,569,332 21,378,095 $ (1,298,115) $ 23,649,312 $ Depreciation expense is charged to governmental functions as follows:
Governmental activities:
General government 13,287 $
Parks and community services 87,455
Highways and streets 580,415
Public safety 300,996
Total $ 982,153
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
50 NOTE 6 – CAPITAL ASSETS (Continued)
Capital assets activity of the business-type activities for the year ended June 30, 2022 is as follows:
Balances Balances
July 1, 2021 Additions Deletions June 30, 2022
Governmental Activities:
Capital assets not being depreciated:
Land 587,014 $ - $ - $ 587,014 $
Construction in progress 2,623,046 1,796,985 (1,298,115) 3,121,916 Total capital assets, not being depreciated 2,623,046 2,383,999 (1,298,115) 3,708,930 Capital assets, being depreciated:
Buildings and improvements 5,129,174 222,919 (40,000) 5,312,093 Infrastructure 20,208,153 1,252,259 - 21,460,412
Machinery and equipment 453,261 4,590,749 (992,605) 4,051,405 Total capital assets, being depreciated 1,928,439 29,928,076 (1,032,605) 30,823,910 Less accumulated depreciation for:
Buildings and improvements (3,139,522) (153,123) 40,000 (3,252,645) Infrastructure (4,394,210) (536,510) - (4,930,720)
Machinery and equipment (292,520) (3,400,248) 992,605 (2,700,163) Total accumulated depreciation (982,153) (10,933,980) 1,032,605 (10,883,528) Total capital assets being depreciated, net 946,286 18,994,096 - 19,940,382 Governmental activities capital assets, net $ 3,569,332 21,378,095 $ (1,298,115) $ 23,649,312 $ Depreciation expense is charged to business-type functions as follows:
Business-type activities:
Water $ 447,632
Ambulance/Fire 268,414
Total $ 716,046
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
51 NOTE 7 – LONG-TERM DEBT
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt.
In government fund-types, debt discounts and issuance costs are recognized in the current period. Debt discounts and issuance costs incurred in proprietary funds are deferred and amortized over the term of the debt using the bonds-outstanding method, which approximates the effective interest method. The City’s debt activities are summarized below and discussed in detail thereafter:
Amounts
Balances Balances Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Governmental Activities Long-Term Debt:
Direct Placement:
Bonds Payable:
PFA Refunding Revenue Bonds, Series 2015 $ - 409,600 $ (159,100) $ 250,500 $ 250,500 $ Total Direct Placements: - 409,600 (159,100) 250,500 250,500 Direct Borrowings:
Bonds Payable:
PFA 2015 Lease Revenue Refunding Bonds 1,975,000 - (130,000) 1,845,000 130,000 Unamortized bond discounts - (14,010) 1,010 (13,000) -
Total Direct Borrowings: - 1,960,990 (128,990) 1,832,000 130,000 Compensated absences 415,721 463,737 (350,440) 529,018 253,609 Total governmental activities debt 415,721 2,834,327 (638,530) 2,611,518 634,109 Business-Type Activities Long-Term Debt:
Direct Borrowings:
CIEDB water loan 1,779,587 - (104,294) 1,675,293 107,402 Water meter lease finance purchase - 271,903 (133,706) 138,197 138,197 Total Direct Borrowings: - 2,051,490 (238,000) 1,813,490 245,599 Compensated absences 185,074 177,133 (116,604) 245,603 117,864 Total business-type activities debt 185,074 2,228,623 (354,604) 2,059,093 363,463 Total long-term debt $ 600,795 5,062,950 $ (993,134) $ 4,670,611 $ 997,572 $
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
52 NOTE 7 – LONG-TERM DEBT (Continued)
The liability for compensated absences will be liquidated by the fund in which the employees’ salaries are charged. The governmental activities liability is made up of 95% in the general fund and 5% in the Gas Tax fund.
Long-term debt at June 30, 2022 was comprised of the following individual issues:
A. Governmental Activities
Kingsburg Joint Powers Authority Refunding Revenue Bonds, Series 2015 – On April 28, 2015, the City issued $1,439,100 in direct placement revenue bonds with interest rate of 2.85% payable semi-annually. The bonds were to refund $945,000 of outstanding Kingsburg Public Finance Authority Revenue Bonds, Series 1991 and $1,215,000 of outstanding Kingsburg Public Finance Authority Revenue Bonds, Series 1992. These bonds are payable from assessments on the property owners within the district and are payable from other funds of the City. The principal payments range from $162,400 to $250,500 and are due annually through fiscal year 2023.
At June 30, 2022 bonds outstanding amount to $250,000.
There is a provision in the note whereby in an event of default the Kingsburg Joint Powers Authority, with written consent by the insurer, may declare the unpaid principal and accrued interest and related expenses to be due and payable immediately if the City is unable to make payment.
Annual debt service requirements to maturity for Kingsburg Joint Powers Authority Refunding Revenue Bonds, Series 2015 at June 30, 2022 are as follows:
Fiscal Year Ending Principal Interest Total
2023 250,500 $ 3,570 $ 254,070 $
Kingsburg Public Joint Powers Authority 2004 Lease Revenue Bonds, Fire Department Facilities – On August 1, 2004, the City issued $3,395,000 in revenue bonds to construct a new satellite fire/ambulance station and to remodel the current station. On May 14, 2015, the City issued Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project to refund the outstanding amount of $1,845,000.
Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project – On May 14, 2015, the City issued $2,700,000 in direct borrowing lease revenue bonds with interest rates range from 2.0% to 3.5% payable semi-annually. The bonds were to refund $2,685,000 of outstanding Kingsburg Public Financing Authority 2004 Lease Revenue Bonds, Fire Department Facilities.
These bonds are payable from fees for ambulance services. The principal payments in amounts from $125,000 to $850,000 are due annually through fiscal year 2034. At June 30, 2022 bonds outstanding amount to $1,975,000.
There is a provision in the bond agreement whereby in an event of default the Kingsburg Joint Powers Authority, with written consent by the insurer, may declare the unpaid principal and accrued interest and related expenses to be due and payable immediately if the City is unable to make payment.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
53 NOTE 7 – LONG-TERM DEBT (Continued)
A. Governmental Activities (Continued)
Annual debt service requirements to maturity for Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project are as follows:
Fiscal Year Ending Principal Interest Total
2023 130,000 $ 56,388 $ 186,388 $
2024 52,413 135,000 187,413
2025 48,637 140,000 188,637
2026 44,963 140,000 184,963
2027 40,788 150,000 190,788
2028-2032 115,994 625,000 740,994
2033-2034 27,913 525,000 552,913
387,096 1,845,000 2,232,096
Unamortized Bonds Discount - (13,000) (13,000)
Total $ 387,096 1,832,000 $ 2,219,096 $
B. Business-Type Activities
CIEDB Water Loan – On August 31, 2004, the City, as purchaser, entered into an installment sale agreement with the California Infrastructure and Economic Development Bank (CIEDB), as seller, of a water system upgrade. As part of the agreement, CIEDB agreed to design, acquire and construct the project for, and sell the project to, the purchaser. In order to implement these provisions, the CIEDB appointed the City as its agent for the purpose of such design, acquisition and construction. The City has pledged all net system revenues to repay the CIEDB Loan. The agreement after the 2011 amendment, in the amount not to exceed $3,147,396, bears interest at 2.98% with semi-annual payments on August 1 and February 1. Under the terms of the agreement, CIEDB issued tax-exempt bonds to be used for the funding of the project. At June 30, 2022, the loan outstanding amounts to $1,675,293.
There is a provision in the loan agreement whereby in an event of default the CIEDB may declare the unpaid principal and accrued interest and related expenses to be due and payable immediately if the City is unable to make payment or if the City seeks reorganization or arrangement under federal or state bankruptcy laws.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
54 NOTE 7 – LONG-TERM DEBT (Continued)
B. Business-Type Activities (Continued)
Annual debt service requirements for the CIEDB Water Loan are as follows:
Fiscal Year Ending Principal Interest Total
2023 $ 48,323 107,402 $ 155,725 $
2024 45,076 110,602 155,678
2025 41,730 113,898 155,628
2026 38,286 117,293 155,579
2027 34,738 120,788 155,526
2028-2032 116,668 660,124 776,792
2033-2035 20,159 445,186 465,345
$ 344,980 1,675,293 $ 2,020,273 $
Water Meter Lease Finance Purchase – On September 27, 2012, the City, as lessee entered into a capital equipment lease finance purchase agreement with the Government Capital Corporation, as lessor, for purchase and installation of 1,800 water meters. The agreement is considered a finance purchase and does not meet the criteria for being reported as a lease under Governmental Accounting Standards Board Statement 87, Leases.
The agreement bears interest at 3.36% with annual payments of $142,839 on September 1st. At June 30, 2022, the lease finance purchase outstanding amounts to $138,197.
The lease agreement is secured by the leased meters and include provisions whereby in an event of default the lessor can demand immediate payment of the outstanding principal and interest, or that the City return the leased meters at the cost of the City.
Annual debt service requirements for the Water Meter Capital Lease are as follows:
Fiscal Year Ending Principal Interest Total
2023 138,197 $ 4,642 $ 142,839 $
Leased equipment under capital leases in capital assets at June 30, 2022, included the following:
Water meters $ 1,660,689
Less: Accumulated depreciation (941,058)
Water meters, net of depreciation $ 719,631
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
55 NOTE 8 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future periods and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. Accordingly, deferred inflows of resources represent an acquisition of net assets that applies to future periods. The City has a loss on refunding of debt reported in the governmentwide statement of net position. A loss on refunding of debt results from the difference in the carrying value of the refunded debt and its reacquisition price. The amount is amortized over the shorter of the life of the refunded or refunding debt. Deferred outflows of resources for loss on refunding of debt reported in the governmental activities of the government-wide statement of net position are $43,255.
In addition to the deferred outflows and inflows of resources described above, the City has pension related items that qualify to be reported in these categories. The pension related deferred outflows and inflows of resources are described in detail in Note 9.
NOTE 9 – PENSION PLAN
A. General Information about the Pension Plans
Plan Description – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Kingsburg’s (City) sponsors six rate plans (two miscellaneous and four safety.) Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
56 NOTE 9 – PENSION PLAN (Continued)
A. General Information about the Pension Plans (Continued) The Plans’ provisions and benefits in effect at June 30, 2022 are summarized as follows:
Miscellaneous Miscellaneous
1st Tier PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 63 52 - 67
Monthly benefits, as a % of annual salary 1.426% to 2.418% 1.0% to 2.5% Required employee contribution rates 7.000% 6.750%
Required employer contribution rates 10.340% 7.590%
Safety - Police Safety - Police
1st Tier PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of annual salary 2.4% to 3.0% 2.0% to 2.7% Required employee contribution rates 9.000% 13.000%
Required employer contribution rates 20.640% 13.130%
Safety - Fire Safety - Fire
1st Tier PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of annual salary 2.4% to 3.0% 2.0% to 2.7% Required employee contribution rates 9.000% 13.000%
Required employer contribution rates 20.640% 13.130%
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $606,549 for the fiscal year ended June 30, 2022.
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.
The City’s contributions to the plan recognized as a part of pension expense for the year ended June 30, 2022 were $1,124,362.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
57 NOTE 9 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $4,113,815.
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability.
The net pension liability of the Plan is measured as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled forward to June 30, 2021, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:
Proportion - June 30, 2020 0.0677%
Proportion - June 30, 2021 0.0761%
Change - Increase (Decrease) 0.0084%
For the year ended June 30, 2022, the City recognized pension expense of $776,574. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 2,033,178 $ - $ Differences between actual and expected experience 624,711 - Net differences between project and actual earnings on
plan investments 2,818,148 -
Change in employer's proportion 363,751 52,920
Differences between the employer's actual contributions and the employer's proportionate share of contributions 68,883 441,712 Total 3,152,521 $ 3,250,782 $
$2,033,178 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2023 (344,888)
2024 (418,200)
2025 (591,484)
2026 (776,867)
2027 -
Thereafter -
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
58 NOTE 9 – PENSION PLAN (Continued)
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Investment Rate of Return
Mortality
June 30, 2020
June 30, 2021
Entry- Age Normal Cost Method
7.15%
2.50%
(1) Net of pension plan investment expenses, including inflation (2) The mortality table was developed based on CalPERS specific data.
The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016.
2.75%
Varies by Entry Age and Service
7.15%(1)
Derived using CalPERS' Membership Data for
all Funds(2)
Depending on age, service and type of employment
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2020 valuation were based on the results of December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experiences Study can be found on the CalPERS website.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
59 NOTE 9 – PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both shortterm and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as follows:
Asset Class (a)
New Strategic
Allocation
Real Return
Years 1-10(b)
Real Return
Years 11+(c)
Public Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets 0.0% 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%
Liquidity 1.0% 0.00% -0.92%
Total 100%
(b) An expected inflation of 2.00% used for this period (c) An expected inflation of 2.92% used for this period (a) In the CalPERS ACFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
60 NOTE 9 – PENSION PLAN (Continued)
D. Discount Rate (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
Discount Rate -1%
6.15%
Current Discount
Rate 7.15%
Discount Rate +1%
8.15%
$8,073,776 $4,113,815 $852,905
E. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
F. Payable to the Pension Plan
The City had an outstanding amount of contributions payable to the pension plan for $36,820 for the year ended June 30, 2022.
NOTE 10 – POST-RETIREMENT HEALTHCARE BENEFITS
The City provides no post-employment benefits for its employees. However, former employees may be maintained on the City’s health insurance programs through the City’s Consolidated Omnibus Budget Reconciliation Act (COBRA) insurance continuation plan.
NOTE 11 – RISK MANAGEMENT
The City is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omission; injuries to employees and others; natural disaster. The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.
Each member city self-insures a portion of each of its claims, which for Kingsburg is the first $25,000 of each claim (occurrence) in the liability program. If a claim exceeds a member’s retained limit, the amount exceeding the retained limit is distributed to the pooled layers above the city’s retained limit, and that cost is shared amongst the members with the various pooled layers.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
61 NOTE 11 – RISK MANAGEMENT (Continued)
For the Liability Program, the CSJVRMA’s risk sharing pool covers the first $1,000,000 of each claim. The CSJVRMA participates in an excess pool, the California Affiliated Risk Management Authorities (CARMA) that provides excess liability coverage in excess of $1,000,000. CARMA’s risk sharing pool covers the first $4,000,000 of each claim and CARMA purchases a combination of reinsurance and excess insurance through Allied World National Assurance Company for a total of $39,000,000 in coverage.
For the Workers’ Compensation Program, the CSJVRMA’s risk sharing pool covers the first $500,000 of each claim. The CSJVRMA purchases excess workers’ compensation coverage through the Local Agency Workers’ Compensation Excess JPA (LAWCX) for the amount in excess of $500,000. LAWCX’s risk sharing pool covers the first $5 million of each claim, and LAWCX purchases a combination of reinsurance and excess insurance through PRISM (previously CSAC-EIA) with statutory limits.
The Central San Joaquin Valley Risk Management Authority is a consortium of fifty-four (54) cities in the San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et. Seq. The Central San Joaquin Valley Risk Management Authority is governed by a Board of Directors, which meets three times per year, and consists of one member appointed by each member city and an alternate member. A management group, Sedgwick, is employed by CSJVRMA handles the day-to-day business.
The summary financial position and results of operations for CSJVRMA, as of June 30, 2022, is presented as follows:
Total assets $ 150,837,823
Total liabilities 118,663,929
Total net position $ 32,173,894
Revenues $ 58,911,480
Expenses 47,584,363
Change in net position $ 11,327,117
At the terminations of the joint venture agreement and after all claims have been settled, any excess or deficit will be divided among the cities in proportion to the aggregate amount of contribution made by each.
NOTE 12 – CONTINGENCIES
The City participates in a number of Federal and State assisted grant programs which are subject to financial and compliance audits. Audits for these programs and the respective findings are to be determined at a future date, and the City expects the amount, if any, of the expenditures which may be disallowed by the granting agency to be immaterial.
The City is subject to litigation arising in the normal course of business. In the opinion of the City attorney there is no pending litigation which is likely to have a material adverse effect on the financial position of the City.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
62 NOTE 13 – RESTATEMENT OF BEGINNING NET POSITION BALANCE During the year ended June 30, 2022 the City identified an understatement of net position in the Water fund due to prior year expenses that were improperly recognized. This had the effect of understating opening net position by $8,115 in the Water Enterprise fund and Business-Type Activities. A summary of the restatement has been included below.
Government-Wide
Business-Type
Activities Water
$ 10,829,098 10,240,292 $
Prior period adjustment:
Overstatement of accounts payable 157,138 157,138
Overstatement of expenses (149,023) (149,023)
Total prior period adjustments 8,115 8,115
$ 10,837,213 10,248,407 $
Enterprise Funds
Net position, June 30, 2021, as previously reported
Net position, July 1, 2021, as restated
NOTE 14 – SUCCESSOR AGENCY TRUST FUND
On January 18, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with Assembly Bill 1X26 (the “Bill”) which dissolved all redevelopment agencies in the State of California.
Under the control of an oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution of the redevelopment agency (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
Successor agencies are only allocated revenue in the amount that is necessary to pay estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue favorably for the City.
CITY OF KINGSBURG
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
63 NOTE 14 – SUCCESSOR AGENCY TRUST FUND (Continued)
After the date of the dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City.
Other Assets
The amount reported as "Other Assets" in the Successor Agency Trust Fund consists of the following:
Downtown directional signs $ 17,266
$ 17,266
Long-term Debt
Long-term debt reported in the Successor Agency Trust Fund at June 30, 2022 was comprised of the following individual issue:
Balance Balance Due Within
July 1, 2020 Additions Retirements June 30, 2022 One Year Kingsburg RDA Tax
Refunding Bonds $ - 80,000 $ 40,000 $ 40,000 $ 40,000 $ $ - 80,000 $ 40,000 $ 40,000 $ 40,000 $
Kingsburg RDA Tax Refunding Bonds – The former Kingsburg Redevelopment Agency issued a tax allocation bond payable in annual installments ranging from $25,000 to $40,000 with interest payable semiannually at an average overall rate of 7.9% per annum. At June 30, 2022 the bond outstanding amounts to $40,000.
Annual debt service requirements to maturity for the Kingsburg RDA Tax Refunding Bonds are as follows:
Fiscal Year Ending Principal Interest Total
2023 $ 1,580 40,000 $ 41,580 $
64 THIS PAGE IS LEFT BLANK INTENTIONALLY.
65 REQUIRED SUPPLEMENTARY INFORMATION
66 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Taxes $ 4,159,884 4,159,884 $ 4,377,111 $ 217,227 $
Licenses and permits 840,400 840,400 843,068 2,668
Intergovernmental 2,744,245 2,744,245 4,202,569 1,458,324 Charges for services 371,880 371,880 404,743 32,863
Fines and penalties 7,500 7,500 17,327 9,827
Development fees 308,300 308,300 308,138 (162)
Use of money and property - - 13,813 13,813
Other revenue 181,360 181,360 173,346 (8,014)
Total revenues 8,613,569 8,613,569 10,340,115 1,726,546
EXPENDITURES
Current:
General government:
City council 32,076 32,076 39,852 (7,776)
City attorney 88,334 88,334 53,115 35,219
Non-departmental 730,295 730,295 522,811 207,484
City manager 346,795 346,795 357,967 (11,172)
City clerk 183,737 183,737 193,510 (9,773)
Finance 234,949 234,949 226,317 8,632
Human resources/management assistant 141,670 141,670 151,056 (9,386) Total general government 1,757,856 1,757,856 1,544,628 213,228 Parks and community services:
Community services 263,551 263,551 314,010 (50,459)
Pool 250,046 250,046 257,152 (7,106)
Total parks and community services 513,597 513,597 571,162 (57,565) Public safety 3,259,750 3,259,750 3,277,711 (17,961)
Public works:
Public works - administration 60,508 60,508 69,384 (8,876) Landscape maintenance 314,142 314,142 320,980 (6,838)
Facility maintenance 67,499 67,499 71,682 (4,183)
Vehicle maintenance 153,994 153,994 169,737 (15,743)
Total public works 596,143 596,143 631,783 (35,640)
Planning and community development 696,504 696,504 754,991 (58,487) Capital outlay 221,925 221,925 239,698 (17,773)
Total expenditures 7,045,775 7,045,775 7,019,973 25,802 Excess (deficiency) of revenues over
(under) expenditures 1,567,794 1,567,794 3,320,142 1,752,348
OTHER FINANCING SOURCES (USES)
Transfers in (455,412) (455,412) 150,000 605,412
Transfers out (438,000) (438,000) (630,000) (192,000)
Total other financing sources (uses) (893,412) (893,412) (480,000) 413,412 Change in fund balance $ 674,382 674,382 $ 2,840,142 $ 2,165,760 Fund balance - beginning 6,091,855
Fund balance - ending $ 8,931,997
Budgeted Amounts
67 CITY OF KINGSBURG
SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LOCAL TRANSPORTATION FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Budgeted Amounts
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 410,232 410,232 $ 410,232 $ - $
Use of money and property 21,500 21,500 6,573 (14,927)
Total revenues 431,732 431,732 416,805 (14,927)
EXPENDITURES
Current:
Highway and streets 106,612 106,612 87,059 19,553
Capital outlay 461,000 461,000 363,531 97,469
Total expenditures 567,612 567,612 450,590 117,022
Excess (deficiency) of revenues over
(under) expenditures $ (135,880) (135,880) $ (33,785) $ 102,095 Fund balance - beginning 1,433,921
Fund balance - ending $ 1,400,136
68 CITY OF KINGSBURG
SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
MEASURE E FUND
FOR THE YEAR ENDED JUNE 30, 2022
Budgeted Amounts
Variance with
Original Final Actual Final Budget
REVENUES
Taxes $ 2,375,769 2,375,769 $ 2,755,717 $ 379,948 $
Use of money and property - - 5,851 5,851
Other revenues - - 5,366 5,366
Total revenues 2,375,769 2,375,769 2,766,934 391,165
EXPENDITURES
Current:
Public safety 1,751,859 1,751,859 1,672,658 79,201
Capital outlay 579,125 579,125 602,045 (22,920)
Total expenditures 2,330,984 2,330,984 2,274,703 56,281 Excess (deficiency) of revenues over
(under) expenditures 44,785 44,785 492,231 447,446
OTHER FINANCING SOURCES/(USES)
Transfers in 6,100 6,100 - (6,100)
Total other financing sources (uses) 6,100 6,100 - (6,100) Net change in fund balances $ 50,885 50,885 $ 492,231 $ 441,346 Fund balance - beginning 1,364,943
Fund balance - ending $ 1,857,174
69 CITY OF KINGSBURG
PROPORTIONATE SHARE OF NET PENSION LIABILTY
FOR THE YEAR ENDED JUNE 30, 2022
LAST 10 YEARS*
2015 2016 2017 2018 2019 2020 2021 2022
Proportion of the net pension liability 0.0890% 0.0811% 0.0756% 0.0743% 0.0753% 0.0752% 0.0677% 0.0761% Proportionate share of the net pension liability 5,591,747 $ 5,568,697 $ 6,544,355 $ 7,365,800 $ 7,256,090 $ 7,706,149 $ 7,363,580 $ 4,113,815 $ Covered payroll 2,539,694 $ 2,746,794 $ 2,823,084 $ 2,997,055 $ 3,175,012 $ 3,358,370 $ 3,784,976 $ 4,006,934 $ Proportionate share of the net pension liability as percentage of covered payroll 220.17% 202.73% 231.82% 245.77% 228.54% 229.46% 194.55% 102.67%Plan fiduciary net position as a percentage of the total pension liability 79.48% 80.20% 75.41% 73.93% 75.45% 74.98% 77.03% 88.75% NOTES TO THE SCHEDULEChanges in Benefit Terms - None
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.Changes of Assumptions - None 70 CITY OF KINGSBURG
SCHEDULE OF CONTRIBUTIONS
FOR THE YEAR ENDED JUNE 30, 2022
LAST 10 YEARS*
2014 2015 2016 2017 2018 2019 2020 2021 2022
Actuarially required contribution (actuarially determined) $ 574,035 541,072 $ 658,448 $ 732,726 $ 795,513 $ 886,480 $ 1,902,272 $ 1,124,362 $ 1,283,178 $ Contributions in relation to the actuarially determined contributions 574,035 541,072 658,448 732,726 795,513 886,480 1,902,272 1,124,362 2,033,178 Contribution deficiency (excess) $ - - $ - $ - $ - $ - $ - $ - $ (750,000) $ Covered payroll 2,539,694 $ 2,746,794 $ 2,823,084 $ 2,997,055 $ 3,175,012 $ 3,358,370 $ 3,784,976 $ 4,006,934 $ 4,764,307 $ Contributions as a percentage of covered-employee payroll 21.30% 20.90% 23.32% 24.45% 25.06% 26.40% 50.26% 28.06% 26.93%*Schedule is intended to show information for ten years. Additional years will be displayed as they become available. 71 CITY OF KINGSBURG
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
NOTE 1 – BUDGETARY DATA
The appropriated budget is prepared by fund, department, and account. The City of Kingsburg, California’s (the City) department heads may make transfers of appropriations within a department. The City Manager is authorized to make budget transfers between departments within funds. All revisions must be reported to the City Council. Transfer of appropriations between funds requires the approval of the City Council. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the department level.
All annual appropriations lapse at fiscal year-end to the extent they have not been expended.
The actual results of operations compared to the appropriations adopted by the City Council for budgeted major governmental funds are included in the fund financial statements. The comparisons of actual results with budget for nonmajor funds are presented as supplemental information in the combining schedules.
The budget is reported on the same basis as the fund types and on a basis consistent with accounting principles generally accepted in the United States of America. Additional appropriations or other changes during the fiscal year may be submitted by the department for Council review and approval.
NOTE 2 – EXCESS OF EXPENDITURES OVER APPROPRIATIONS
The City incurred expenditures in excess of appropriations in the following amounts for the year ended June 30, 2022:
General Fund:
General government:
City council $ 7,776
City manager 11,172
City clerk 9,773
Human resources/management assistant 9,386
Parks and community services:
Community services 50,459
Pool 7,106
Total parks and community services 57,565
Public safety 17,961
Public works:
Public works - administration 8,876
Landscape maintenance 6,838
Facility maintenance 4,183
Vehicle maintenance 15,743
Total public works 35,640
Planning and community development 58,487
Capital outlay 17,773
Measure E Special Revenue Fund:
Capital outlay 22,920
72 THIS PAGE IS LEFT BLANK INTENTIONALLY.
73 COMBINING AND INDIVIDUAL FUND
FINANCIAL STATEMENTS AND SCHEDULES
74 THIS PAGE IS LEFT BLANK INTENTIONALLY.
75 NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
The Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted, committed, or assigned to expenditures for particular purposes.
Measure C Fund – to account for apportioned local sales tax revenues to be used exclusively for maintenance and improvement of the City’s streets and roads.
Gas Tax Fund – to account for revenues and expenditures apportioned to the City under the Streets and Highway Code, Sections 2105, 2106, 2107 and 2107.5 of the State of California. Expenditures for administration, maintenance and construction must be street related.
Senior Center Fund - to account for revenue from federal grants and contributions to fund the activities of the senior center services. The services provide recreational, educational, social and nutritional programs to citizens 55 years and older.
COPS Grant Fund – to account for State revenue received from front line law enforcement.
San Joaquin Valley Air Grant Fund – to account for grant revenue received for the purchase of a police vehicle.
Low and Moderate Income Housing Fund - to administer the housing assets and functions related to the Low and Moderate Income Housing Program retained by the City following the dissolution of the Redevelopment Agency on February 1, 2012. This fund is primarily funded by loan repayment program income generated from the former Redevelopment Agency’s housing assets.
Vehicle Abandonment Fund – to account for the abandoned vehicle abatement program in which the City receives funds from the Council of Fresno County Governments. These funds will be used to abate any abandoned vehicles in the City of Kingsburg.
ACT Task Force Grant Fund - to be used to compensate the cost of one Police Officer for the assignment to the ACT (Adult Compliance Team).
School Resource Officer Fund – This fund is for the School Resource Officer Grant which is used to compensate the cost of one Police Officer for the assignment to the Schools Resource Officer.
DEBT SERVICE FUNDS
The Debt Service Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest.
Assessment District Fund – to accumulate assessments levied for payment of bonds issued for the Improvement Bonds in Districts No. 1991-1 and No. 1992-1.
76 NONMAJOR GOVERNMENTAL FUNDS
(Continued)
CAPITAL PROJECTS FUNDS
The Capital Projects Funds are used to account for financial resources that are restricted, committed or assigned to expenditures for the acquisition of land or acquisition and construction of major facilities other than those financed in the proprietary fund types.
Street Projects Fund – to account for related street construction and maintenance.
Sewer Connection Fund - to account for the sewer connection fees from developers. The money is used to construct sewer facilities within the City limits.
Storm Drain Fund – to account for the storm drain improvements, operations and maintenance. The activities of the fund include building new storm drains and obtaining storm drains completed by developers.
Parks and Recreation Fund – to account for the revenue from the construction assessments to be used for acquisition and development of parks and recreation facilities.
Equipment Replacement Fund – to account for the transfer revenues received for the reserve fund to replace equipment in the future.
Linnea Villas Public Project Fund – to account for revenues and expenditures as a result of a development agreement with the Housing Authority of Fresno County for the development of a multi-family senior apartment project of up to sixty (60) units for low-income person ages sixty-two (62) years and older.
77 CITY OF KINGSBURG
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Special
Revenue Funds
Debt Service
Funds
Capital
Projects Funds
Total Nonmajor
Governmental
Funds
ASSETS
Cash and investments 1,560,179 $ 85,218 $ 2,393,686 $ 4,039,083 $ Receivables 180,999 - 950,894 1,131,893
Land held for low and moderate housing projects - 574,389 - 574,389 Total assets $ 85,218 2,315,567 $ 3,344,580 $ 5,745,365 $
LIABILITIES
Accounts payable and accrued expenses $ 32 218,608 $ 359,512 $ 578,152 $ Due to other funds - 386,201 766,487 1,152,688
Deposits - 609 - 609
Advances from other funds 70,000 - - 70,000
Total liabilities 70,032 605,418 1,125,999 1,801,449
FUND BALANCES
Restricted:
Capital improvements - - 2,316,984 2,316,984
Circulation improvements 15,186 1,237,922 - 1,253,108
Public safety programs - 270,553 - 270,553
Land held for low and moderate
housing projects - 574,389 - 574,389
Unassigned - (372,715) (98,403) (471,118)
Total fund balances 15,186 1,710,149 2,218,581 3,943,916 Total liabilities and fund balances $ 85,218 2,315,567 $ 3,344,580 $ 5,745,365 $
78 CITY OF KINGSBURG
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Special
Revenue Funds
Debt Service
Funds
Capital
Projects Funds
Total Nonmajor
Governmental
Funds
REVENUES
Taxes $ 85,628 - $ - $ 85,628 $
Intergovernmental - 1,630,025 2,052,391 3,682,416
Development fees - - 381,750 381,750
Use of money and property 5,219 - 8,201 13,420
Other revenues - 14,660 - 14,660
Total revenues 85,628 1,649,904 2,442,342 4,177,874
EXPENDITURES
Current:
Parks and community services 164,761 - - 164,761
Public safety 317,733 - - 317,733
Highway and streets 522,737 - - 522,737
Planning and community
development - 67,600 - 67,600
Capital outlay 171,208 - 2,002,212 2,173,420
Debt service:
Interest and fiscal charges 17,406 - - 17,406
Total expenditures 17,406 1,244,039 2,002,212 3,263,657 Excess (deficiency) of revenues over
(under) expenditures 68,222 405,865 440,130 914,217
OTHER FINANCING SOURCES (USES)
Transfers in 55,000 - - 55,000
Transfers out - (150,000) - (150,000)
Total other financing sources (uses) - (95,000) - (95,000) Net change in fund balances 68,222 310,865 440,130 819,217 Fund balances - beginning (53,036) 1,399,284 1,778,451 3,124,699 Fund balances - ending $ 15,186 1,710,149 $ 2,218,581 $ 3,943,916 $
79 CITY OF KINGSBURG
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
Measure C Gas Tax
Senior
Center
COPS
Grant
San Joaquin
Valley Air
Grant
Low and
Moderate
Income
Housing
Asset
ASSETS
Cash and investments $ 516,119 834,942 $ - $ 161,848 $ 21 $ - $ Receivables 37,851 47,069 25,182 - 30,424 -
Land held for low and moderate housing projects - - - - - 574,389 Total assets $ 563,188 872,793 $ 25,182 $ 192,272 $ 21 $ 574,389 $
LIABILITIES
Accounts payable and accrued expenses 25,907 $ 172,152 $ 5,853 $ - $ - $ - $ Due to other funds - - 154,530 - - -
Deposits - - 609 - - -
Total liabilities 172,152 25,907 160,992 - - -
FUND BALANCES
Restricted:
Circulation improvements 391,036 846,886 - - - -
Public safety - - - 192,272 21 -
Land held for low and moderate
housing projects - - - - - 574,389
Unassigned - - (135,810) - - -
Total fund balances 391,036 846,886 (135,810) 192,272 21 574,389 Total liabilities and fund balances $ 563,188 872,793 $ 25,182 $ 192,272 $ 21 $ 574,389 $
80 CITY OF KINGSBURG
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Vehicle
Abandonment
ACT Task
Force Grant
School
Resource
Officer Total
ASSETS
Cash and investments $ 30,585 16,664 $ - $ 1,560,179 $
Receivables 38 35,983 180,999 4,452
Land held for low and moderate housing projects - - - 574,389 Total assets $ 66,568 16,702 $ 4,452 $ 2,315,567 $
LIABILITIES
Accounts payable and accrued expenses - $ 5,010 $ 9,686 $ 218,608 $ Due to other funds - - 231,671 386,201
Deposits - - - 609
Total liabilities 5,010 - 241,357 605,418
FUND BALANCES
Restricted:
Circulation improvements - - - 1,237,922
Public safety 61,558 16,702 - 270,553
Land held for low and moderate
housing projects - - - 574,389
Unassigned - - (236,905) (372,715)
Total fund balances 61,558 16,702 (236,905) 1,710,149
Total liabilities and fund balances $ 66,568 16,702 $ 4,452 $ 2,315,567 $
81 CITY OF KINGSBURG
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Measure C Gas Tax
Senior
Center
COPS
Grant
San Joaquin
Valley Air
Grant
Low and
Moderate
Income
Housing
Asset
REVENUES
Intergovernmental $ 567,079 608,238 $ 28,122 $ 161,285 $ - $ - $ Use of money and property 2,192 2,010 - 825 - -
Other revenues - - 12,814 - - -
Total revenues 569,089 610,430 40,936 162,110 - -
EXPENDITURES
Current:
Parks and community services - - 164,761 - - -
Public safety - - - - - -
Highway and streets 190,497 332,240 - - - -
Planning and community
development - 67,600 - - - -
Capital outlay 150,000 21,157 - - - -
Total expenditures 482,240 279,254 164,761 - - -
Excess (deficiency) of revenues over
(under) expenditures 86,849 331,176 (123,825) 162,110 - -
OTHER FINANCING SOURCES/(USES)
Transfers in - - 55,000 - - -
Transfers out - - - (150,000) - -
Total other financing sources (uses) - - 55,000 (150,000) - - Net change in fund balances 86,849 331,176 (68,825) 12,110 - - Fund balances - beginning 304,187 515,710 (66,985) 180,162 21 574,389 Fund balances - ending $ 391,036 846,886 $ (135,810) $ 192,272 $ 21 $ 574,389 $
82 CITY OF KINGSBURG
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
(Continued)
Vehicle
Abandonment
ACT Task
Force Grant
School
Resource
Officer Total
REVENUES
Intergovernmental $ 166,862 - $ 98,439 $ 1,630,025 $
Use of money and property 76 116 - 5,219
Other revenues 1,846 - - 14,660
Total revenues 168,824 76 98,439 1,649,904
EXPENDITURES
Current:
Parks and community services - - - 164,761
Public safety - 152,653 165,080 317,733
Highway and streets - - - 522,737
Planning and community
development - - - 67,600
Capital outlay 51 - - 171,208
Total expenditures 152,704 - 165,080 1,244,039
Excess (deficiency) of revenues over
(under) expenditures 16,120 76 (66,641) 405,865
OTHER FINANCING SOURCES/(USES)
Transfers in - - - 55,000
Transfers out - - - (150,000)
Total other financing sources (uses) - - - (95,000)
Net change in fund balances 16,120 76 (66,641) 310,865
Fund balances - beginning 45,438 16,626 (170,264) 1,399,284 Fund balances - ending $ 61,558 16,702 $ (236,905) $ 1,710,149 $
83 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUND – MEASURE C FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 590,215 590,215 $ 608,238 $ 18,023 $ Use of money and property - - 2,192 2,192
Total revenues 590,215 590,215 610,430 20,215
EXPENDITURES
Current:
Highway and streets 198,530 198,530 190,497 8,033
Planning and community
development 86,600 86,600 67,600 19,000
Capital outlay 150,000 150,000 21,157 128,843
Total expenditures 435,130 435,130 279,254 155,876
Excess (deficiency) of revenues over
(under) expenditures $ 155,085 155,085 $ 331,176 $ 176,091 Fund balances - beginning 515,710
Fund balances - ending $ 846,886
Budgeted Amounts
84 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUND – GAS TAX FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 556,066 556,066 $ 567,079 $ 11,013 $ Use of money and property - - 2,010 2,010
Total revenues 556,066 556,066 569,089 13,023
EXPENDITURES
Current:
Highway and streets 311,767 311,767 332,240 (20,473)
Capital outlay 242,200 242,200 150,000 92,200
Total expenditures 553,967 553,967 482,240 71,727
Excess (deficiency) of revenues over
(under) expenditures $ 2,099 2,099 $ 86,849 $ 84,750
Fund balances - beginning 304,187
Fund balances - ending $ 391,036
Budgeted Amounts
85 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUND – SENIOR CENTER FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 556,066 556,066 $ 567,079 $ 11,013 $ Use of money and property - - 2,010 2,010
Total revenues 556,066 556,066 569,089 13,023
EXPENDITURES
Current:
Highway and streets 311,767 311,767 332,240 (20,473)
Capital outlay 242,200 242,200 150,000 92,200
Total expenditures 553,967 553,967 482,240 71,727
Excess (deficiency) of revenues over
(under) expenditures $ 2,099 2,099 $ 86,849 $ 84,750
Fund balances - beginning 304,187
Fund balances - ending $ 391,036
Budgeted Amounts
86 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUND – COPS GRANT FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 150,000 150,000 $ 161,285 $ 11,285 $ Use of money and property - - 825 825
Total revenues 150,000 150,000 162,110 12,110
EXPENDITURES
Current:
Public safety - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over
(under) expenditures 150,000 150,000 162,110 12,110
OTHER FINANCING SOURCES/(USES)
Transfers out (150,000) (150,000) (150,000) -
Net change in fund balances $ - - $ 12,110 $ 12,110
Fund balances - beginning 180,162
Fund balances - ending $ 192,272
Budgeted Amounts
87 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUND – ACT TASK FORCE GRANT FUND FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 151,526 151,526 $ 166,862 $ 15,336 $ Use of money and property - - 116 116
Other revenues - - 1,846 1,846
Total revenues 151,526 151,526 168,824 17,298
EXPENDITURES
Current:
Public safety 151,526 151,526 152,653 (1,127)
Capital outlay - - 51 (51)
Total expenditures 151,526 151,526 152,704 (1,178)
Excess (deficiency) of revenues over
(under) expenditures $ - - $ 16,120 $ 16,120
Fund balances - beginning 45,438
Fund balances - ending $ 61,558
Budgeted Amounts
88 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUND – SCHOOL RESOURCE OFFICER FUND FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 149,573 149,573 $ 98,439 $ (51,134) $ Total revenues 149,573 149,573 98,439 (51,134)
EXPENDITURES
Current:
Public safety 149,573 149,573 165,080 (15,507)
Total expenditures 149,573 149,573 165,080 (15,507)
Excess (deficiency) of revenues over
(under) expenditures $ - - $ (66,641) $ (35,627)
Fund balances - beginning (170,264)
Fund balances - ending $ (236,905)
Budgeted Amounts
89 CITY OF KINGSBURG
COMBINING BALANCE SHEET
NONMAJOR DEBT SERVICE FUNDS
JUNE 30, 2022
Assessment
District
ASSETS
Cash and investments $ 85,218
Total assets $ 85,218
LIABILITIES
Accounts payable and accrued expenses 32 $
Advances from other funds 70,000
Total liabilities 70,032
FUND BALANCES
Restricted:
Circulation improvements 15,186
Total fund balances 15,186
Total liabilities and fund balances $ 85,218
90 CITY OF KINGSBURG
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR DEBT SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Assessment
District
REVENUES
Taxes $ 85,628
Total revenues 85,628
EXPENDITURES
Debt service:
Interest and fiscal charges 17,406
Total expenditures 17,406
Excess (deficiency) of revenues over
(under) expenditures 68,222
Fund balances - beginning (53,036)
Fund balances - ending $ 15,186
91 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR DEBT SERVICE FUND – ASSESSMENT DISTRICT FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Taxes $ 163,000 163,000 $ 85,628 $ (77,372) $
Total revenues 163,000 163,000 85,628 (77,372)
EXPENDITURES
Debt service:
Interest and fiscal charges 23,652 23,652 17,406 6,246
Total expenditures 23,652 23,652 17,406 6,246
Excess (deficiency) of revenues over
(under) expenditures $ 139,348 139,348 $ 68,222 $ (71,126) Fund balances - beginning (53,036)
Fund balances - ending $ 15,186
Budgeted Amounts
92 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
MAJOR DEBT SERVICE FUND – KINGSBURG JOINT POWERS AUTHORITY FUND FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Use of money and property $ 110,000 110,000 $ 64,745 $ (45,255) $ Total revenues 110,000 110,000 64,745 (45,255)
EXPENDITURES
Debt service:
Principal 286,100 286,100 289,100 (3,000)
Interest and fiscal charges 14,357 14,357 74,539 (60,182) Total expenditures 300,457 300,457 363,639 (63,182)
Excess (deficiency) of revenues over
(under) expenditures $ (190,457) (190,457) $ (298,894) $ (108,437) Fund balances - beginning 2,303,533
Fund balances - ending $ 2,004,639
Budgeted Amounts
93 CITY OF KINGSBURG
COMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECTS FUNDS
JUNE 30, 2022
Street Projects
Sewer
Connection Storm Drain
Parks and
Recreation
Equipment
Replacement
Linnea Villas
Public Project Total
ASSETS
Cash and investments $ 1,509,087 - $ 199,847 $ 559,777 $ 25,430 $ 99,545 $ 2,393,686 $ Receivables 942,308 2,800 422 1,012 - 4,352 950,894
Total assets $ 1,511,887 942,308 $ 200,269 $ 560,789 $ 25,430 $ 103,897 $ 3,344,580 $
LIABILITIES
Accounts payable and accrued expenses 274,224 $ - $ - $ - $ - $ 85,288 $ 359,512 $ Due to other funds - 766,487 - - - - 766,487
Total liabilities - 1,040,711 - - - 85,288 1,125,999
FUND BALANCES
Restricted:
Capital improvements - 200,269 1,511,887 560,789 25,430 18,609 2,316,984 Unassigned - (98,403) - - - - (98,403)
Total fund balances 1,511,887 (98,403) 200,269 560,789 25,430 18,609 2,218,581 Total liabilities and fund balances $ 1,511,887 942,308 $ 200,269 $ 560,789 $ 25,430 $ 103,897 $ 3,344,580 $
94 CITY OF KINGSBURG
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Street Projects
Sewer
Connection Storm Drain
Parks and
Recreation
Equipment
Replacement
Linnea Villas
Public Project Total
REVENUES
Intergovernmental $ - 1,337,962 $ - $ - $ - $ 714,429 $ 2,052,391 $ Development fees - 164,304 81,706 135,740 - - 381,750
Use of money and property 5,396 - 968 1,837 - - 8,201
Total revenues 169,700 1,337,962 82,674 137,577 - 714,429 2,442,342
EXPENDITURES
Capital outlay - 1,410,811 184,254 - - 407,147 2,002,212 Total expenditures - 1,410,811 184,254 - - 407,147 2,002,212 Excess (deficiency) of revenues over
(under) expenditures 169,700 (72,849) (101,580) 137,577 - 307,282 440,130 Net change in fund balances 169,700 (72,849) (101,580) 137,577 - 307,282 440,130 Fund balances - beginning 1,342,187 (25,554) 301,849 423,212 25,430 (288,673) 1,778,451 Fund balances - ending $ 1,511,887 (98,403) $ 200,269 $ 560,789 $ 25,430 $ 18,609 $ 2,218,581 $
95 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR CAPITAL PROJECTS FUND – STREET PROJECTS FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ 2,659,248 2,659,248 $ 1,337,962 $ (1,321,286) $ Total revenues 2,659,248 2,659,248 1,337,962 (1,321,286)
EXPENDITURES
Capital outlay 2,979,954 2,979,954 1,410,811 1,569,143
Total expenditures 2,979,954 2,979,954 1,410,811 1,569,143 Excess (deficiency) of revenues over
(under) expenditures (320,706) (320,706) (72,849) 247,857
OTHER FINANCING SOURCES/(USES)
Transfers in 320,706 320,706 - (320,706)
Total other financing sources (uses) 320,706 320,706 - (320,706) Net change in fund balances $ - - $ (72,849) $ (72,849) Fund balances (deficit) - beginning (25,554)
Fund balances (deficit) - ending $ (98,403)
Budgeted Amounts
96 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR CAPITAL PROJECTS FUND – SEWER CONNECTION FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Development fees 164,304 $ 164,304 $ 164,304 $ - $
Use of money and property - - 5,396 5,396
Total revenues 164,304 164,304 169,700 5,396
EXPENDITURES
Current:
Public works - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over
(under) expenditures $ 164,304 164,304 $ 169,700 $ 5,396 Fund balances - beginning 1,342,187
Fund balances - ending $ 1,511,887
Budgeted Amounts
97 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR CAPITAL PROJECTS FUND – STORM DRAIN FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Development fees 81,706 $ 81,706 $ 81,706 $ - $
Use of money and property - - 968 968
Total revenues 81,706 81,706 82,674 968
EXPENDITURES
Capital outlay 250,000 250,000 184,254 65,746
Total expenditures 250,000 250,000 184,254 65,746
Excess (deficiency) of revenues over
(under) expenditures $ (168,294) (168,294) $ (101,580) $ 66,714 Fund balances - beginning 301,849
Fund balances - ending $ 200,269
Budgeted Amounts
98 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
NONMAJOR CAPITAL PROJECTS FUND – PARKS AND RECREATION FUND FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Development fees 135,740 $ 135,740 $ 135,740 $ - $
Use of money and property - - 1,837 1,837
Total revenues 135,740 135,740 137,577 1,837
EXPENDITURES
Current:
Capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over
(under) expenditures 135,740 135,740 137,577 1,837
Net change in fund balances $ 135,740 135,740 $ 137,577 $ 1,837 Fund balances - beginning 423,212
Fund balances - ending $ 560,789
Budgeted Amounts
99 CITY OF KINGSBURG
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
MAJOR CAPITAL PROJECTS FUND – CAPITAL FACILITIES FUND
FOR THE YEAR ENDED JUNE 30, 2022
Budgeted Amounts
Variance with
Original Final Actual Final Budget
REVENUES
Development fees 1,451,951 $ 1,451,951 $ 1,452,929 $ 978 $ Use of money and property - - 20,615 20,615
Total revenues 1,451,951 1,451,951 1,473,544 21,593
EXPENDITURES
Current:
Planning and community
development 85,000 85,000 13,750 71,250
Capital outlay 823,000 823,000 264,904 558,096
Total expenditures 908,000 908,000 278,654 629,346
Excess (deficiency) of revenues over
(under) expenditures $ 543,951 543,951 $ 1,194,890 $ 650,939 Fund balances - beginning 3,830,284
Fund balances - ending $ 5,025,174
100
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101
STATISTICAL SECTION
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103
STATISTICAL SECTION
This part of the City of Kingsburg’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the government's overall financial health.
Contents
Financial Trend – These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time.
Revenue Capacity – These schedules contain information to help the reader assess the government's most significant local revenue source, the property tax.
Debt Capacity – These schedules present information to help the reader assess the affordability of the government's current levels of outstanding debt and the government's ability to issue additional debt in the future.
Demographic and Economic Information – These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place.
Operating Information – These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs.
Source – Unless otherwise noted, the information in these schedules are derived from the Annual Comprehensive Financial Report for the relevant year.
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105
CITY OF KINGSBURG
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 Governmental Activities
Net investment in capital assets 8,175,220 $ 8,958,525 $ 11,010,739 $ 11,917,893 $ 13,726,605 $ 13,580,330 $ 14,634,885 $ 16,971,072 $ 19,058,680 $ 21,610,067 $ Restricted 9,783,215 9,678,997 8,593,486 8,917,767 8,540,239 9,169,130 4,314,137 11,157,339 12,661,892 14,632,157 Unrestricted (217,842) 248,329 (2,336,196) (1,786,896) (314,962) 356,161 5,732,794 254,445 907,166 4,914,001 Total Net Position $ 18,885,851 17,740,593 $ 17,268,029 $ 19,048,764 $ 21,951,882 $ 23,105,621 $ 24,681,816 $ 28,382,856 $ 32,627,738 $ 41,156,225 $ Business-type Activities
Net investment in capital assets $ 6,408,380 5,660,682 $ 6,998,393 $ 6,432,895 $ 6,330,963 $ 3,774,918 $ 4,300,883 $ 6,482,788 $ 11,355,099 $ 10,993,329 $ Unrestricted (4,142,048) (4,624,256) (4,436,064) (3,228,171) (2,841,875) 4,604,156 4,554,673 3,499,631 (1,114,807) (656,482) Total Net Position $ 1,784,124 1,518,634 $ 2,562,329 $ 3,204,724 $ 3,489,088 $ 8,379,074 $ 8,855,556 $ 9,982,419 $ 10,240,292 $ 10,336,847 $ Total Primary Government
Net investment in capital assets 13,835,902 $ 15,366,905 $ 18,009,132 $ 18,350,788 $ 20,057,568 $ 17,355,248 $ 18,935,768 $ 23,453,860 $ 30,413,779 $ 32,603,396 $ Restricted 9,678,997 9,783,215 8,593,486 8,917,767 8,540,239 9,169,130 4,314,137 11,157,339 12,661,892 14,632,157 Unrestricted (4,359,890) (4,375,927) (6,772,260) (5,015,067) (3,156,837) 4,960,317 10,287,467 3,754,076 (207,641) 4,257,519 Total Net Position $ 20,669,975 19,259,227 $ 19,830,358 $ 22,253,488 $ 25,440,970 $ 31,484,695 $ 33,537,372 $ 38,365,275 $ 42,868,030 $ 51,493,072 $
FISCAL YEARS
Source: City of Kingsburg Finance Department
106
CITY OF KINGSBURG
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
EXPENSES: 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 Governmental activities:
General government 732,573 $ 699,807 $ 933,367 $ 810,747 $ 1,005,379 $ 965,020 $ 1,008,560 $ 2,054,881 $ 715,354 $ 1,456,027 $ Parks and recreation 317,664 387,003 430,240 408,729 481,177 530,429 555,326 494,862 767,773 550,782 Public safety 1,816,354 1,927,391 1,785,462 1,542,352 1,797,401 2,787,216 3,660,296 4,665,132 4,472,718 4,841,942 Highway and streets 454,231 434,677 380,773 766,093 893,071 878,158 1,166,319 950,088 723,805 580,540 Public works 735,781 778,900 814,979 557,321 599,999 717,507 673,068 535,748 1,254,211 1,006,648 Planning and community development 166,881 104,243 189,723 286,768 356,258 367,442 477,762 426,503 650,586 1,434,479 Interest 416,929 437,404 300,066 199,851 187,158 173,912 158,427 141,335 124,188 99,255 Total governmental activities 4,640,413 4,769,425 4,834,610 4,571,861 5,320,443 6,419,684 7,699,758 9,268,549 8,708,635 9,969,673 Business-type activities:
Water 1,890,846 1,886,697 1,716,307 1,536,034 1,924,632 1,961,341 2,112,020 1,939,622 2,349,264 2,406,245 Disposal 1,668,555 1,697,655 1,810,815 1,854,083 1,940,311 1,924,253 1,986,773 1,967,168 2,161,473 2,052,251 Ambulance/Fire 1,524,414 1,649,811 1,705,874 2,437,389 2,296,617 4,730,318 4,322,083 4,113,733 5,301,596 6,135,956 Building fee 47,184 66,880 113,451 - - - - - - -
Total business-type activities 5,130,999 5,301,043 5,346,447 5,827,506 6,161,560 8,615,912 8,420,876 8,020,523 9,812,333 10,594,452 Total primary government expenses 9,771,412 $ 10,070,468 $ 10,181,057 $ 10,399,367 $ 11,482,003 $ 15,035,596 $ 16,120,634 $ 17,289,072 $ 18,520,968 $ 20,564,125 $ PROGRAM REVENUES:
Governmental activities:
Charges for services $ 713,585 409,626 $ 562,899 $ 703,733 $ 1,742,760 $ 1,223,069 $ 1,059,138 $ 3,493,622 $ 2,612,979 $ 3,272,677 $ Operating grants 1,303,802 1,061,521 1,191,204 1,104,208 1,271,688 1,391,409 1,473,950 1,763,066 2,592,719 2,561,100 Capital grants 284,076 792,635 1,189,281 876,625 1,086,239 92,955 364,811 439,572 307,350 1,541,304 Total governmental activities 2,263,782 2,301,463 2,943,384 2,684,566 4,100,687 2,707,433 2,897,899 5,696,260 5,513,048 7,375,081 Business-type activities:
Charges for services 4,598,066 4,158,866 6,663,662 4,783,627 4,664,727 6,589,431 6,644,726 7,114,028 7,450,737 8,982,299 Operating grants 203,192 - 199,462 899,983 1,391,447 1,712,967 1,231,609 1,324,235 2,362,855 1,114,407 Capital grants 203,192 - 199,462 - - - 591,320 102,078 - - Total business-type activities 4,158,866 5,004,450 7,062,586 5,683,610 6,056,174 8,302,398 8,467,655 8,540,341 9,813,592 10,096,706 Total primary government program revenues $ 7,305,913 6,422,648 $ 10,005,970 $ 8,368,176 $ 10,156,861 $ 11,009,831 $ 11,365,554 $ 14,236,601 $ 15,326,640 $ 17,471,787 $
FISCAL YEARS
Source: City of Kingsburg Finance Department
107
CITY OF KINGSBURG
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(Continued)
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 Net (expense)/revenue:
Governmental activities (2,376,631) $ (2,467,962) $ (1,891,226) $ (1,887,295) $ (1,219,756) $ (3,712,251) $ (4,801,859) $ (3,572,289) $ (3,195,587) $ (2,594,592) $ Business-type activities (296,593) (972,133) 1,716,139 (143,896) (105,386) (313,514) 46,779 519,818 1,259 (497,746) Total primary government (expenses) revenue, net $ (2,764,555) (3,348,764) $ (175,087) $ (2,031,191) $ (1,325,142) $ (4,025,765) $ (4,755,080) $ (3,052,471) $ (3,194,328) $ (3,092,338) $ GENERAL REVENUES:
Governmental activities:
Taxes:
Property taxes 880,544 $ 877,251 $ 891,467 $ 1,128,016 $ 1,072,835 $ 1,422,746 $ 1,472,558 $ 1,665,338 $ 1,780,984 $ 1,910,997 $ Sales and use taxes 894,327 1,123,783 1,195,203 953,113 1,051,840 982,698 2,460,290 3,092,695 3,590,893 4,331,303 Franchise taxes 332,448 329,884 227,745 371,609 375,520 483,749 433,177 476,016 519,474 539,719 Other taxes - - - - - - - - - -
Special assessments 265,045 284,800 227,861 243,108 249,630 243,785 239,557 - - - Business licenses and transient occupancy taxes 409,513 343,694 421,535 471,331 515,696 539,949 538,169 320,034 295,857 435,977 Motor vehicle in-lieu 829,356 852,912 890,591 959,489 1,051,648 1,081,176 1,105,422 1,164,984 1,185,675 1,265,202 Investment earnings 372,519 294,378 281,981 190,689 205,053 227,180 211,383 210,807 124,720 117,787 Miscellaneous 172,589 123,042 160,211 133,675 90,403 63,707 267,498 843,455 242,866 193,372 American Rescue Plan Act (ARPA) - - - - - - - - - 2,896,491 Gain/Loss on sale of capital assets - - 1,113,000 - - - - - - 7,231 Transfers (794,705) (826,055) (1,126,357) (783,000) (383,000) (179,000) (350,000) (500,000) (300,000) (575,000) Total governmental activities 3,500,858 3,264,467 4,283,237 3,668,030 4,229,625 4,865,990 6,378,054 7,273,329 7,440,469 11,123,079 Business-type activities:
Investment earnings 1,081 936 1,321 3,291 6,750 24,500 79,703 107,045 20,983 11,186 Miscellaneous - 826,055 - - 193,372 - - - - -
Transfers 794,705 - 1,126,357 783,000 383,000 179,000 350,000 500,000 300,000 575,000 Extraordinary item-settlement revenue - - - - - 5,000,000 - - - - Total business-type activities 795,786 826,991 1,127,678 786,291 583,122 5,203,500 429,703 607,045 320,983 586,186 Changes in net position:
Governmental activities 887,836 1,032,896 2,392,011 1,780,735 3,009,869 1,153,739 1,576,195 3,701,040 4,244,882 8,528,487 Business-type activities 499,193 (145,142) 2,843,817 642,395 477,736 4,889,986 476,482 1,126,863 322,242 88,440 Total primary government changes in net position $ 1,532,089 742,694 $ 5,235,828 $ 2,423,130 $ 3,487,605 $ 6,043,725 $ 2,052,677 $ 4,827,903 $ 4,567,124 $ 8,616,927 $
FISCAL YEARS
Source: City of Kingsburg Finance Department
108
CITY OF KINGSBURG
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED BASIS OF ACCOUNTING)
FISCAL YEARS
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022 General Fund: Nonspendable - $ - $ $ 130,397 162,769 $ 96,706 $ 61,652 $ 25,180 $ - $ - $ - $ Committed - - - - - - 3,360,441 2,507,499 3,213,399 3,842,744 Unassigned 1,461,498 1,232,012 2,443,302 2,629,738 3,531,436 4,491,553 1,968,125 2,644,962 2,878,456 5,089,253 Total General Fund 1,232,012 $ 1,461,498 $ 2,606,071 $ 2,760,135 $ 3,628,142 $ 4,553,205 $ 5,353,746 $ 5,152,461 $ 6,091,855 $ 8,931,997 $ All Other Governmental Funds:
Nonspendable - $ - $ $ 3,957,000 - $ - $ - $ - $ - $ - $ - $ Restricted 9,783,215 9,678,997 8,593,486 4,621,378 8,540,239 9,169,130 4,314,137 11,157,339 11,157,339 14,702,157 Unassigned (1,108,285) (1,646,087) (809,095) (1,150,379) (465,268) (374,335) 4,428,564 (172,877) (172,877) (471,118) Total all other governmental funds $ 8,570,712 8,137,128 $ 7,784,391 $ 7,427,999 $ 8,074,971 $ 8,794,795 $ 8,742,701 $ 10,984,462 $ 10,984,462 $ 14,231,039 $ Source: City of Kingsburg Finance Department
109
CITY OF KINGSBURG
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED BASIS OF ACCOUNTING)
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 REVENUESTaxes 2,626,639 $ 2,874,558 $ 2,806,079 $ 2,978,556 $ 3,079,961 $ 3,494,437 $ 4,955,546 $ 5,500,950 $ 6,241,264 $ 7,218,456 $ Licenses and permits 972,680 1,004,639 1,050,552 334,854 636,645 372,683 308,666 619,929 564,818 843,068 Intergovernmental revenue 1,945,310 1,988,815 2,685,956 2,965,168 3,298,906 2,438,320 3,070,976 3,450,740 4,161,013 8,295,217 Charges for services 261,621 331,805 358,346 326,563 384,310 451,115 391,458 375,013 321,432 404,743 Fines and penalties 28,912 24,930 14,854 18,693 12,677 15,464 20,424 11,679 5,023 17,327 Development fees 132,633 393,690 206,034 229,372 1,005,356 689,517 541,125 2,557,760 1,778,943 2,142,817 Interest 372,522 294,376 281,982 190,689 205,053 227,180 211,383 210,808 124,720 125,017 Other revenue 174,619 123,834 170,895 133,675 90,403 63,707 267,498 843,455 242,866 193,372 Total revenues 6,514,936 7,036,647 7,574,698 7,177,570 8,713,311 7,752,423 9,767,076 13,570,334 13,440,079 19,240,017 EXPENDITURES Current: General Government 647,725 754,204 630,146 726,070 972,276 893,467 923,719 1,172,306 1,147,009 1,544,628 Parks and community services 314,095 339,903 374,605 351,214 380,758 448,594 490,816 442,329 587,292 735,923 Public Safety 1,724,612 1,830,589 1,805,649 1,919,580 2,055,197 2,305,276 2,718,914 3,959,415 4,054,682 5,268,102 Public Works 429,704 453,140 461,645 438,132 397,214 408,377 708,016 571,131 564,783 631,783 Tax pass-through - - - - - - - - - -
Highway and streets 438,270 433,283 372,677 574,122 613,152 542,592 561,280 564,402 548,923 609,796 Planning and community development 166,744 104,194 189,215 315,118 311,654 355,537 395,608 547,095 641,648 836,341 Capital outlay 840,407 1,069,364 1,633,605 1,297,259 2,080,185 493,628 2,404,518 3,334,931 3,176,074 3,643,598 Debt service: Principal 265,000 265,000 5,190,000 317,349 292,914 314,516 314,697 304,370 290,633 289,100 Interest and fiscal charges 498,896 441,557 478,100 163,665 179,620 166,549 151,061 133,879 116,723 91,945 Bond issuance costs - - 268,580 - - - - - - -
Total expenditures 5,325,453 5,691,234 11,404,222 6,102,509 7,282,970 5,928,536 8,668,629 11,029,858 11,127,767 13,651,216 Excess of revenues Over
(under) Expenditures 1,189,483 1,345,413 (3,829,524) 1,075,061 1,430,341 1,823,887 1,098,447 2,540,476 2,312,312 5,588,801 OTHER FINANCING SOURCES (USES) Transfers in 425,271 337,833 230,168 499,805 294,677 585,473 153,715 155,000 205,000 205,000 Transfers out (1,251,326) (1,132,538) (1,356,525) (1,282,805) (677,677) (764,473) (503,715) (655,000) (505,000) (780,000) Capital lease - - - 80,000 - - - - - -
Total other financing sources (uses) (826,055) (794,705) (1,126,357) (703,000) (383,000) (179,000) (350,000) (500,000) (300,000) (575,000) Net changes in fund balances $ 550,708 363,428 $ (4,955,881) $ 372,061 $ 1,047,341 $ 1,644,887 $ 748,447 $ 2,040,476 $ 2,012,312 $ 5,013,801 $ Debt service as a percentage of noncapital expenditures 17.03% 15.29% 58.01% 10.01% 9.08% 8.85% 7.44% 5.70% 4.84% 3.66%Source: City of Kingsburg Finance Department 110
CITY OF KINGSBURG
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
Exemption
Fiscal Assessed Estimated Assessed Estimated Real Assessed Estimated Year Value Actual Value Value Actual Value Property Value Actual Value 2011 645,899,699 645,899,699 34,245,120 34,245,120 12,790,300 667,354,519 680,144,819 2012 671,443,117 671,443,117 28,981,580 28,981,580 12,806,700 687,617,997 700,424,697 2013 701,662,334 701,662,334 29,990,240 29,990,240 12,499,900 719,152,674 731,652,574 2014 877,189,470 877,189,470 50,748,640 50,748,640 12,285,700 915,652,410 927,938,110 2015 947,962,408 947,962,408 68,868,920 68,868,920 11,904,300 1,004,927,028 1,016,831,328 2016 981,408,294 981,408,294 65,683,876 65,683,876 11,530,500 1,035,561,670 1,047,092,170 2017 1,019,962,455 1,019,962,455 51,286,384 51,286,384 11,203,500 1,060,045,339 1,071,248,839 2020 1,087,881,484 1,087,881,484 44,222,390 44,222,390 11,007,500 1,121,096,374 1,132,103,874 2021 1,108,598,397 1,108,598,397 44,135,237 44,135,237 10,865,700 1,141,867,934 1,152,733,634 2022 1,162,133,535 1,162,133,535 66,161,169 66,161,169 10,490,000 1,217,804,704 1,228,294,704 Source: Fresno County Auditor/Controller
Real Property Personal Property Net
111
CITY OF KINGSBURG
ASSESSED VALUE OF TAXABLE PROPERTY
LAST FIVE FISCAL YEARS
Fiscal Year
End
Residential
Property
Commercial
Property
Industrial
Property Other Property
Unsecured
Property
Less TaxExempt Property Taxable Assessed Value
Total
Direct Tax
Rate (1)
Estimated Actual
Taxable Value (2)
Factor of Taxable
Assessed Value (2)
2017-18 680,632,513 $ 126,149,224 $ 147,261,420 $ 35,594,962 $ 65,643,166 $ 22,437,155 $ 1,032,844,130 $ 1.155064 1,141,242,154 $ 1.104952018-19 725,665,588 126,738,869 146,395,878 43,805,088 51,769,384 34,329,468 1,060,045,339 1.145616 1,321,236,906 1.246402019-20 770,982,279 132,721,111 145,289,353 56,919,372 44,947,600 29,932,131 1,120,927,584 1.141002 1,328,422,713 1.185112020-21 794,587,439 136,342,357 146,092,510 67,359,507 44,404,487 47,075,116 1,141,711,184 1.51188 1,316,087,978 1.152732021-22 847,333,980 144,503,345 139,542,777 67,155,388 66,585,469 47,316,255 1,217,804,704 1.139680 1,521,945,005 1.24974 Source: Avenu Insights & Analytics 2015-16 is the citys first ACFR publication, therefore prior year data availability is limited. Other property includes state unitary in the amount of $39,674.(1.) Total Direct Tax Rate is represented by TRA 6-000(2.) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices.Based on these calculations a factor was extrapolated and applied to current assessed values. 112
CITY OF KINGSBURG
TAX REVENUES BY SOURCE – GOVERNMENTAL ACTIVITIES
LAST TEN FISCAL YEARS
Fiscal Year Property Sales Franchise Motor Vehicle Other Taxes Total 2012-2013 880,544 894,327 332,448 829,356 608,739 3,545,414 2013-2014 877,251 1,123,783 329,884 852,912 694,313 3,878,143 2014-2015 891,467 1,195,203 227,745 890,591 649,396 3,854,402 2015-2016 1,128,016 953,113 371,609 959,489 714,439 4,126,666 2016-2017 1,072,835 1,051,840 375,520 1,051,648 765,326 4,317,169 2017-2018 1,422,746 982,698 483,749 1,081,176 783,734 4,754,103 2018-2019 1,472,558 2,460,290 433,177 1,105,422 777,726 6,249,173 2019-2020 1,665,338 3,092,695 476,016 1,164,984 320,034 6,719,067 2020-2021 1,780,984 3,590,893 519,474 1,185,675 295,857 7,372,883 2021-2022 1,910,997 4,331,303 539,719 1,265,202 435,977 8,483,198 Source: City of Kingsburg Finance Department
113
CITY OF KINGSBURG
DIRECT AND OVERLAPPING PROPERTY TAX RATES
LAST FIVE FISCAL YEARS
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Basic City and County Levy
FRESNO CO LIBRARY 0.017500 0.017500 0.017500 0.017500 0.017500 0.017500 0.017500 KINSBURG CEMETARY 0.013880 0.013880 0.013880 0.013880 0.013880 0.013880 0.013880 KINGSBURG HOSPITAL 0.043010 0.043010 0.043010 0.043010 0.043010 0.043010 0.043010 CONSOLIDATED MOSQ 0.008160 0.008160 0.008160 0.008160 0.008160 0.008160 0.008160 KINGSBURG ELEM 0.168810 0.168810 0.168810 0.168810 0.168810 0.168810 0.168810 KINGSBURG HIGH 0.166870 0.166870 0.166870 0.166870 0.166870 0.166870 0.166870 STATE CENTER COMM 0.051700 0.051700 0.051700 0.051700 0.051700 0.051700 0.051700 SCH EQUALIZATION 0.029850 0.029850 0.029850 0.029850 0.029850 0.029850 0.029850 CITY OF KINGSBURG 0.167150 0.167150 0.167150 0.167150 0.167150 0.167150 0.167150 FRESNO COUNTY 0.333070 0.333070 0.333070 0.333070 0.333070 0.333070 0.333070 TOTAL 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 Override Assessments
KINGSBURG HI 98 0.030944 0.027536 0.029258 0.027426 0.025948 0.028058 0.027076 KINGSBURG HI 16REF 0.000000 0.027752 0.028416 0.028298 0.026658 0.027164 0.026310 KINGSBURG HI 14B 0.000000 0.000000 0.017210 0.014906 0.013522 0.015026 0.014492 STATE CCC 16 A 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000096 STATE CCC 16 B 0.000000 0.000000 0.000000 0.000000 0.000000 0.016702 0.008596 KINGSBURG HI 14A 0.027840 0.005088 0.007664 0.007552 0.007180 0.007272 0.007252 STATE CCC 15 REFI 0.004140 0.003172 0.004056 0.004286 0.004614 0.004272 0.004288 STATE CCC 02 S 18A 0.000000 0.000000 0.000000 0.000000 0.003958 0.002750 0.003564 STATE CCC 12 REFI 0.002534 0.002562 0.002580 0.002284 0.002044 0.001944 0.001086 STATE CCC 17 REFI 0.000000 0.000000 0.000000 0.000000 0.000440 0.000002 0.000002 STATE CCC 20 REFI 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000456 KINGS JUES 2016 B 0.000000 0.000000 0.000000 0.000000 0.000000 0.011338 0.000000 KINGSBURG 2006 0.015854 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 KINGSBURG JUES 16 REF 0.000000 0.016346 0.002584 0.006122 0.005328 0.030188 0.000000 ST COLL 2016 GO A 0.000000 0.000000 0.018332 0.015440 0.014730 0.000002 0.000000 KINGS JUES 2016 A 0.000000 0.000000 0.025260 0.018664 0.018432 0.006470 0.000000 KINGSBURG 2004 BD 0.009346 0.010330 0.001456 0.000000 0.000000 0.000000 0.000000 KINGSBURG 2006 REF 0.018620 0.005576 0.017282 0.019682 0.018148 0.000000 0.000000 KINGSBURG 2013 REF 0.025900 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 KINGSBURG EL 16REF 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.026064 KINGSBURG EL 16 A 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.007162 KINGSBURG EL 16 B 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.013236 KNGSBG HS 06 S08 0.009596 0.001722 0.000000 0.000000 0.000000 0.000000 0.000000 ST COL 2002 2007A 0.000108 0.001724 0.000000 0.000000 0.000000 0.000000 0.000000 ST COLL 02 S 09A 0.000448 0.000482 0.000452 0.000452 0.000000 0.000000 0.000000 ST COLL 02 S 09B 0.000834 0.000540 0.000514 0.000504 0.000000 0.000000 0.000000 TOTAL 0.135178 0.098362 0.155064 0.145616 0.141002 0.151188 0.139680 TOTAL TAX RATE 1.135178 1.098362 1.155064 1.145616 1.141002 1.151188 1.139680 Source: Fresno County Auditor/Controller data, Avenu Insights & Analytics 2015-16 is the city's first ACFR publication, therefore, prior year data availability is limited. *In 1978, California voters inacted Proposition 13 which held property taxes to 1% of the assessed Value.
Taxing entity's do not impose mileage rates but instead receive a share of the total 1% tax.
TRA 6-000 is represented for this report
114
CITY OF KINGSBURG
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
Taxpayer
Taxable Value
($)
Percent of Total
City Taxable
Value (%)
Taxable Value
($)
Percent of Total
City Taxable
Value (%)
Sun-Maid Raisin Growers Of California 65,822,771 5.41%
Guardian Industries Corporation 64,622,520 5.31%
PCA Central California Corrugated LLC 34,459,100 2.83%
Alves George J & Louise N L Trustees 11,415,492 0.94%
Kingsburg Kings Pointe LLC 11,152,655 0.92%
JBBBS LLC 9,873,524 0.81%
K Prop LLC 7,205,611 0.59%
Save Mart Portfolio Owner NIP CA LLC 6,800,000 0.56%
Superb Hospitality LLC 6,390,700 0.52% 7,692,468 1.15%
Crestwood Behavioral 6,365,000 0.52%
Calico-Kingsburg LLC 5,920,585 0.49%
PLT Kingsburg LLC 5,156,700 0.42% 4,555,500 0.68%
Wiebe Abe 4,824,503 0.40% 2,528,875 0.38%
Vie-Del Company 4,750,518 0.39%
DFA Of California 4,728,615 0.39%
Cencal Cnc Inc 3,886,100 0.32%
Foster Poultry Farms 3,816,465 0.31% 1,535,688 0.23%
Kingsburg Go LLC 3,695,417 0.30%
MSYS LLC 3,577,853 0.29%
Shahbazian John & Linda Trustees 3,541,832 0.29% 1,856,699 0.28% K A T Prop LLC 3,401,245 0.28%
Kingsburg Investments LLC 3,358,241 0.28% 3,246,512 0.49% Public Properties Inc 3,262,921 0.27% 1,912,646 0.29%
Gong Billy Kwock Trustee 3,179,379 0.26% 2,832,319 0.42% Alkably LLC 2,758,000 0.23%
Del Monte Corp 3.81% 25,446,300
Silgan Containers Corp 14,064,600 2.11%
Emster Xii LLC 0.67% 4,500,000
Kings View Lp 0.63% 4,192,800
Satterberg Estates LLC 3,865,155 0.58%
Filper Corp 0.50% 3,350,500
Rmp Properties LLC 0.49% 3,250,000
Park Kingsburg 0.40% 2,678,600
Kingsburg Court LLC 0.34% 2,266,396
Canzoneri Richard M & Norma G 2,216,903 0.33%
Henderson Ez Storage L P 2,022,596 0.30%
Vbw Investments 0.29% 1,957,700
Swedish Inn LLC 0.25% 1,689,184
85 Almond St Inc 0.24% 1,618,512
Serpa Matilda D Trustee 1,534,885 0.23%
Comast Of Fresno Inc. 0.23% 1,522,100
Gianulias Vasio 0.23% 1,508,100
Total Top 25 Taxpayers 283,965,747 23.32% 103,845,038 15.57% Total Taxable Value 1,217,804,704 100.00% 667,102,247 100.00% Source: Avenu Insights & Analytics
2021-22 2012-13
115
CITY OF KINGSBURG
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Fiscal Year
Current Tax
Levies
Current Tax
Collections
Percent of
Current
Taxes
Collected
Delinquent Tax
Collections
Total Tax
Collections
2012-2013 1,805,714 1,805,714 100% - 1,805,714
2013-2014 1,847,084 1,847,084 100% - 1,847,084
2014-2015 2,105,664 2,105,664 100% - 2,105,664
2015-2016 1,916,057 1,916,057 100% - 1,916,057
2016-2017 2,198,316 2,198,316 100% - 2,198,316
2017-2018 2,270,184 2,270,184 100% - 2,270,184
2018-2019 2,342,997 2,342,997 100% - 2,342,997
2019-2020 2,377,674 2,377,674 100% - 2,377,674
2020-2021 2,420,200 2,420,200 100% - 2,420,200
2021-2022 2,555,981 2,555,981 100% - 2,555,981
Source: Fresno County Auditor/Controller
secured roll to the City of Kingsburg.
of tax levies and collections known as the Teeter Plan. Fresno County distributes 100% of the current Notes: Revenue and Taxation Code Sections 7401 through 4717 provide for an alternative method of distribution 116
CITY OF KINGSBURG
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
Percentage
Tax CIEDB Lease Total of Estimate Actual
Fiscal Allocation Police Bldg Capital Revenue Water Meter CIEDB Primary Value of Taxable Year Bonds Loan Leases Bonds Capital Lease Water Loan Government Property (1) 2013 2,610,000 - - 2,821,161 - 2,512,316 7,943,477 1.19% 2014 2,425,000 - - 2,742,545 1,093,774 2,429,858 8,691,177 1.30% 2015 1,439,100 - - 2,679,930 987,674 2,344,942 7,451,646 1.08% 2016 1,262,900 - 68,853 2,570,000 878,011 2,257,496 7,037,260 0.98% 2017 1,095,300 - 53,539 2,441,950 764,664 2,167,443 6,522,896 0.71% 2018 911,600 - 37,693 2,327,960 647,510 2,074,708 5,999,471 0.60% 2019 733,300 - 20,697 2,208,970 526,420 1,979,208 5,468,595 0.53% 2020 570,900 - 3,732 2,084,980 401,264 1,880,863 4,941,739 0.47% 2021 409,600 - - 1,960,990 271,903 1,779,587 4,422,080 0.39% 2022 250,500 - - 1,832,000 138,197 1,675,293 3,895,990 0.34% Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements Source: City of Kingsburg Financial Report
(1) See the schedule of Assessed and Actual Value of Property.
Governmental Activities Business Type Activities
117
CITY OF KINGSBURG
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
General Fund Less Amounts Percent of Actual
Fiscal Debt Available in Debt Total Assessed Taxable Value Year Outstanding Service Fund Total Property Value Population of Property Per Capita 2011 270,000 5,431,161 5,161,161 667,354,519 11,685 0.77% 442 2012 270,000 5,167,545 4,897,545 687,617,997 11,711 0.71% 418 2013 306,200 4,119,030 3,812,830 719,152,674 12,101 0.53% 315 2014 277,600 3,901,753 3,624,153 915,652,410 12,101 0.40% 299 2015 144,006 3,590,789 3,446,783 1,004,927,028 12,338 0.34% 279 2018 174,572 3,277,253 3,177,461 1,035,561,670 12,253 0.31% 259 2019 192,881 2,962,967 2,770,086 1,060,045,339 12,392 0.26% 224 2020 211,273 2,659,612 2,448,339 1,121,096,374 12,883 0.22% 190 2021 277,418 2,370,590 2,093,172 1,141,867,934 12,883 0.18% 190 2022 333,508 2,082,500 1,748,992 1,217,804,704 13,084 0.14% 134 Source: City of Kingsburg Finance Department
General Debt Outstanding
118
CITY OF KINGSBURG
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
AS OF JUNE 30, 2022
City’s Share
Total Debt of Debt
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2022 % Applicable 6/30/2022 State Center Community College District 320,360,000 $ 1.230% 3,940,428 $ Selma Unified School District 4.316% 2,022,659 46,864,207 Kingsburg Joint Union High School District 48.250% 8,694,013 18,018,679 Kingsburg Elementary Charter School District 62.965% 11,209,228 17,802,316 City of Kingsburg 1915 Act Bonds 100.000% 70,000 70,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 25,936,328 $ (1) DIRECT AND OVERLAPPING GENERAL FUND DEBT:
Fresno County General Fund Obligations $ 1.348% 24,800,000 $ 334,304 Fresno County Pension Obligation Bonds 1.348% 203,525,489 2,743,524 Selma Unified School District Certificates of Participation 4.316% 8,582,800 370,434 Kingsburg Elementary Charter School District Certificates of Participation 62.965% 3,196,471 2,012,658 City of Kingsburg General Fund Obligations 100.000% 1,845,000 1,845,000 TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 7,305,920 $ OVERLAPPING TAX INCREMENT DEBT (Successor Agency): $ 100.000% 40,000 40,000 $ TOTAL DIRECT DEBT $ 1,845,000
TOTAL OVERLAPPING DEBT $ 31,437,248
COMBINED TOTAL DEBT $ 33,282,248 (2)
(1)
(2)
Ratios to 2021-2022 Assessed Valuation:
Total Overlapping Tax and Assessment Debt 2.11%
Total Direct Debt ($1,845,000) 0.15%
Combined Total Debt 2.71%
Ratios to Redevelopment Successor Agency Incremental Valuation ($145,164,998):
Total Overlapping Tax Increment Debt 0.03%
Source: Avenu Insights & Analytics
The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentage were estimated by determining the portion of the overlapping district’s assessed value that is within the boundaries of the city divided by the district’s total taxable assessed value.
Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease 119
CITY OF KINGSBURG
LEGAL DEBT MARGIN INFORMATION
AS OF JUNE 30, 2022
ASSESSED VALUATION
Assessed Value 1,217,804,704 $
Add back exempt property 10,490,000
Total Assessed Value 1,228,294,704
LEGAL BONDED DEBT LIMIT
(15% OF ASSESSED VALUE) 184,244,206
AMOUNT OF DEBT SUBJECT TO LIMIT:
Total Bonded debt 2,082,500
Less Tax Allocation Bonds
not subject to limit -
Amount Subject to limit 2,082,500
LEGAL BONDED DEBT MARGIN 182,161,706 $
Fiscal Year Debt Limit
Total Net Debt
Applicable to
Limit
Legal Debt
Margin
Total net debt
applicable to
the limit as a
percentage of
debt limit
2013 102,021,723 2,845,000 99,176,723 2.87%
2014 105,063,705 2,845,000 102,218,705 2.78%
2015 109,747,886 2,765,000 106,982,886 2.58%
2016 139,190,717 2,570,000 136,620,717 1.88%
2017 152,524,699 3,537,250 148,987,449 2.37%
2018 157,063,826 3,239,560 153,824,266 2.11%
2019 160,687,326 2,942,270 157,745,056 1.87%
2020 169,815,581 2,655,880 167,159,701 1.59%
2021 172,910,045 2,370,590 170,539,455 1.39%
2022 184,244,206 2,082,500 182,161,706 1.14%
Source: Fresno County Auditor/Controller
120
CITY OF KINGSBURG
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST FIVE FISCAL YEARS
Fiscal Year
Population
(1)
Personal
Income (2)
Per Capita
Personal
Income (2)
Median
Age (4)
**Public
School
Enrollment
County
Unemployment
Rate (%) (3)
City
Unemployment
Rate (%) (3)
County
Population
(1)
2015-2016 12,101 318,852,032 26,349 34.7 3,438 10.2% 10.4% 984,541 2016-2017 12,338 333,693,548 27,046 34.7 3,391 9.4% 9.6% 995,975 2017-2018 12,253 352,478,498 28,767 34.2 3,390 8.7% 7.3% 1,007,229 2018-2019 12,392 376,006,738 30,343 34.1 3,396 6.4% 5.8% 1,018,241 2019-2020 12,883 406,565,321 31,558 35.2 3,333 15.7% 11.1% 1,023,358 2020-2021 13,084 445,686,311 34,063 34.8 3,307 11.3% 7.6% 1,026,681 2021-2022 12,506 489,303,378 39,125 34.5 3,408 5.2% 3.1% 1,011,273 Source: Avenu Insights & Analytics, U.S. Census Bureau, 2010 American Community Survey. 2015-16 is the citys first ACFR publication, therefore prior year data availability is limited.
1.) Population Projections are provided by the California Department of Finance Projections.
2.) Income Data is provided by the U.S. Census Bureau, 2010 American Community Survey.
3.) Unemployment Data is provided by the EDD's Bureau of Labor Statistics Department.
4.) Median Age reflects the U.S. Census data estimation table. **Student Enrollment reflects the total number of students enrolled in Kingsburg Elementary Charter and Kingsburg Joint Union High. 121
CITY OF KINGSBURG
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
Business Name
Number of
Employees
Percent of Total
Employment (%)
Number of
Employees
Percent of Total
Employment (%)
Kingsburg Elementary Charter School District * 350 6.25% Guardian Industries Corporation 233 4.16% 298 5.14%
Kingsburg Joint Union High School District 140 2.50%
HMC Farms 121 2.16% 100 1.72%
Kingsburg Care Center ** 92 1.64%
Save Mart 88 1.57% 70 1.21%
Cencal CNC Inc. 87 1.55%
City of Kingsburg 66 1.18% 46 0.79%
Cornerstone Cold Storage *** 55 0.98%
Kings River Union School District 54 0.96% 51 0.88%
Kmart 70 1.21%
Nutrius 45 0.78%
Waste Connection 36 0.62%
Denny's 32 0.55%
Fairfield Inn & Suites 19 0.33%
Total Top 10 Employers 1,286 22.96% 767 13.22%
Total City Labor Force (1) 5,600 5,800
Source: Avenu Insights & Analytics
2015‐16 is the city's first ACFR publication, therefore, prior year data availability is limited.
Results based on direct correspondence with city’s local businesses. *Includes FTE, Substitutes & Coaches
** Includes FTE & On‐call
*** Includes seasonal employees
(1) Total City Labor Force provided by EDD Labor Force Data. 2022 2016
122
CITY OF KINGSBURG
FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS
Function/Programs 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Governmental Activities
City Council 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 City Manager 1.00 1.00 1.00 1.00 1.44 1.42 1.50 1.35 1.34 1.30 City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.20 1.00 1.00 Finance 1.00 1.00 1.00 1.00 1.00 0.95 1.00 5.00 0.95 0.95 Community Services 3.85 3.85 3.85 3.85 7.27 8.41 6.00 6.00 5.54 6.10 Human Resource 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.40 Police Department 18.00 18.00 18.00 18.00 18.07 20.36 21.50 19.72 20.50 29.00 Planning & Development 0.25 0.55 0.55 1.35 2.00 2.00 2.00 2.00 2.00 3.20 Public Works 3.03 3.03 3.03 3.03 3.00 5.34 7.00 7.00 2.34 2.71 Total Governmental Activities 34.13 34.43 34.43 35.23 39.78 45.48 46.00 48.27 39.67 50.66 Business-Type-Activities
Water 5.83 5.83 5.83 5.83 4.00 4.08 4.00 3.00 2.58 8.34 Solid Waste 2.05 2.05 2.05 2.05 2.00 2.13 - - 2.58 2.63 Ambulance/Fire 9.20 9.50 12.50 12.50 11.70 11.27 14.50 15.00 14.50 24.00 Building Permit 0.65 0.65 1.35 - - - - - -
Total Business Type Activities 17.73 18.03 21.73 20.38 17.70 17.48 18.50 18.00 19.66 34.97 Full Time Employees 51.86 52.46 56.16 55.61 57.48 62.96 64.50 66.27 59.33 85.63 Source: City of Kingsburg Finance Department
123
CITY OF KINGSBURG
OPERATING INDICATORS BY FUNCTION
LAST TEN FISCAL YEARS
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Police
# of calls for service 17,424 19,109 12,736 8,125 9,840 9,635 9,003 8,599 9,153 10,773 # of arrests 361 370 369 276 383 388 309 165 286 310
# of traffic citations 502 655 293 302 657 815 715 229 586 312 Fire
# of fire calls 380 509 598 441 622 495 560 536 653 592 # of EMS calls 1,450 1,594 1,651 1,285 1,768 1,657 1,894 2,084 2,157 2,369 # of inspections 14 10 8 6 10 6 24 150 225 414
Parks and Recreation
# of recreation classes 5 5 5 5 5 6 6 2 6 8
# of facility rentals 278 304 341 303 251 292 309 103 230 302 Public Works
# of street miles maintained 47.50 47.50 47.50 47.50 50.00 72.00 72.00 72.00 72.00 75.32 # of Facilities sq ft maintained 67,078 67,078 67,078 67,078 67,078 67,078 67,078 67,078 67,078 67,078 Utilities:
# of utility accounts 3,589 3,602 3,607 3,614 3,666 3,701 3,732 3,818 3,894 3,992 Water Production volume (in millions) 1,343.70 1,129.00 837.50 805.24 980.18 878.10 844.01 930.01 1,072.97 1,062.49 Planning and Building
# of building permits 233 241 388 310 416 379 426 684 889 869 # of planning applications 34 32 27 14 40 25 32 27 20 19 # of code complaints - - 30 50 14 61 321 162 231 260
Source: City of Kingsburg Finance Department
124
CITY OF KINGSBURG
CAPITAL ASSET STATISTICS BY FUNCTION
LAST TEN FISCAL YEARS
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Public Safety:
Police Stations 1 1 1 1 1 1 1 1 1 1
Fire Stations 2 2 2 2 2 2 2 2 2 2
Public Utilities:
Streets (miles) 47.50 47.50 47.50 47.50 50.00 72.00 72.00 72.00 72.00 75.21 Community Services:
Parks 8 8 9 9 9 9 9 9 9 11
Utilities:
Water Wells 8 8 8 8 8 8 8 8 8 8
Source: City of Kingsburg Finance Department
GENERAL FUND 2018 2019 2020 2021 2022
BEGINNING OF YEAR FUND BALANCE 3,628,142 4,553,205 5,353,746 5,152,461 6,091,855 REVENUES: 5,817,503 6,084,383 6,881,047 6,787,980 10,340,115 EXPENDITURES: 4,892,440 5,283,842 6,627,332 5,643,586 7,019,973 Total Transfers in/Transfers out - - (455,000) (205,000) (480,000) FUND BALANCE END OF YEAR 4,553,205 5,353,746 5,152,461 6,091,855 8,931,997 MEASURE E FUND 2018 2019 2020 2021 2022
BEGINNING OF YEAR FUND BALANCE - - 232,681 605,538 1,364,943 Operating Revenue 1,144,657 1,910,204 2,316,794 2,766,934 Operating Expense 911,976 1,537,347 1,557,389 2,274,703 Changes in accounting principles - - - - -
FUND BALANCE END OF YEAR - 232,681 605,538 1,364,943 1,857,174 WATER FUND 2018 2019 2020 2021 2022
BEGINNING OF YEAR FUND BALANCE 5,103,642 10,172,474 10,287,118 10,777,105 10,837,213 Operating Revenue 2,197,961 2,347,938 2,352,267 2,380,274 2,478,915 Operating Expense 2,129,129 2,233,294 1,862,280 2,263,207 2,319,832 Settlement revenue 5,000,000
Changes in accounting principles - - (56,959) (46,248)
FUND BALANCE END OF YEAR 10,172,474 10,287,118 10,777,105 10,837,213 10,950,048 DISPOSAL FUND 2018 2019 2020 2021 2022
BEGINNING OF YEAR FUND BALANCE (317,923) (332,496) (460,799) (506,101) (741,699) Operating Revenue 1,909,680 1,858,470 1,921,866 1,925,875 2,023,034 Operating Expense 1,924,253 1,986,773 1,967,168 2,161,473 2,052,251 Changes in accounting principles - - - - -
FUND BALANCE END OF YEAR (332,496) (460,799) (506,101) (741,699) (770,916) AMBULANCE/FIRE FUND 2018 2019 2020 2021 2022
BEGINNING OF YEAR FUND BALANCE (1,296,631) (1,460,904) (970,763) (352,954) 152,893 Operating Revenue 4,566,043 4,812,224 2,823,209 3,755,812 1,848,858 Operating Expense 4,730,316 4,322,083 2,141,031 3,249,965 3,454,227 Total Transfers in/Transfers out 575,000
Nonoperating revenues (Grants) - - (64,369) - 1,035,191 FUND BALANCE END OF YEAR (1,460,904) (970,763) (352,954) 152,893 157,715
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar and City Council
REPORT FROM: Daniel Galvez, Public Works Director REVIEWED BY: AJH AGENDA ITEM: Updated Solar Options - Wells 13 and 16, Police Department & Public Works Yard ACTION REQUESTED: ___Ordinance ___Resolution __✓__Motion ____Receive/File
EXECUTIVE SUMMARY
City and SitelogIQ staff would like to update the Council on the progress of the Solar options at Wells 13 & 16, Police Department and Public Works Yard. Since the initial presentation on March 1, 2023, City and SitelogIQ staff have continued to develop the solar projects for each location. On March 16, 2023, City Staff, Site Logic Staff, Mayor Palomar (District 5) and Mayor Pro Tem Pursell (District 3) held a community meeting for the residents near the proposed Well 16 solar site (Erling Park Ponding Basin). The meeting was well attended, and residents were presented with five potential designs. Community members opposed any solar project at Well 16, but did provide input on a potential design that incorporated a solar array that is a hybrid of ground mount and parking/carport structure located on the Southeast side of the basin. Community members also requested that the array should be fenced and that visibility to the “turtle pond” should remain on the east side. Community members also inquired about expanding the solar arrays at the proposed locations.
Taking the feedback received at the meeting and as part of the design process, City staff and SiteLogIQ reviewed the existing infrastructure at each location. During the site visit a few determinations were made: the exiting load for the panel at Well #16 could not accommodate an array size as originally proposed and the existing infrastructure can only accommodate a solar array that will offset 78 % of the use, this means the array will be smaller than originally proposed. The array at Well #13 has also changed from a ground mount system to a car port structure, thus increasing the amount of panels at that location and maximizing the existing infrastructure. The police department array has been reviewed by the building department for clearance and setbacks and the Public Works yard has also been reviewed and the existing infrastructure that will require an upgrade has been identified. The general design of the array at the Public Works location is unchanged.
As previously discussed, the locations chosen for solar were based on potential savings and usage. The City faces a few constraints when discussing Solar options to offset energy usage, but the primarily reason is space. Our municipal water wells are some of the biggest energy users, but 5 of 7 wells are very limited in space and/or the City does not own the adjoining property to install a properly sized solar array. Currently the Public Works Corp Yard does not warrant a solar array due to its relative low energy usage. However, changes to the solar industry (currently NEM 2.0, shifting to NEM 3.0) as well as the upcoming requirement to electrify fleet vehicles (10% by 2025 - 100% by 2035) and electrify landscape equipment under 25 hp (starting in 2024), warrant a larger investment as a function of responsible planning.
The due date to submit a solar project to PG&E and grandfather a system under NEM 2.0 is April 14, 2023.
Alternatively, with a project under NEM 3.0, customers of PG&E, SCE, and SDG&E with solar systems will receive an average of 8 cents per kWh for the excess power they push onto the grid. This is roughly 75% less than the average export rate of 30 cents per kWh under NEM 2.0.
From a financing standpoint, SitelogIQ is proposing to utilize an Energy Conservation Assistant Act Loan, which provides up to $3,000,000 at 1% interest. The term of the loan is 18 years, payments to be made via net savings from Meeting Date: 4/5/2023
Agenda Item: 6.2
the project. By partnering with SitelogIQ and contracting with them for ongoing operations and maintenance annually, they will guarantee the performance and net savings of the system (meaning they will compensate the city if the built system fails to perform as indicated).
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends that the Council authorize SitelogIQ to submit the interconnection applications to PG&E as presented for Wells 13, 16, Police Department and Public Works Corp Yard.
POLICY ALTERNATIVE(S)
1. The Council could choose not to continue the Solar Array project.
2. The Council could choose to individually approve the submittal of each individual interconnection application for Well 13, Well 16, Police Department, and Public Works Corp Yard.
STRATEGIC GOAL(S) MET:
1. Ensure Financial Stability
2. Promote Sustainable Development
FINANCIAL INFORMATION
Also included in your packet of materials are three proforma cash flow projections. Each proposes the use of a $3,000,000 ECAA loan at 1% interest, paid back through energy savings realized by the project. The three options presented identify different ways to finance the remaining $662,371, given the maximum ECAA loan is $3,000,000.
The options include:
1. Inter-fund Loan
- The city would provide a bridge loan utilizing internal funds. The loan would be repaid through the Inflation Reduction Act rebate in year 1.
- This avoids any additional interest payment (unless the Council wishes to charge a nominal interest payment for use of the funds) and provides the greatest cumulative net savings.
2. Tax Exempt Municipal Loan
- Serves as another option to finance the remaining balance at 4.5% interest. - Additional interest payments of $356,039.
3. RCAC Bridge Loan
- RCAC is a 501(c)(3) nonprofit organization that provides training, technical and financial resources and advocacy for rural communities.
- Provides a short term bridge loan at 5% interest, to be paid back in year 1 with IRA proceeds. - Additional interest payments of $31,037.
While staff will continue to evaluate financing options prior to final council consideration, we anticipate recommending use of an intra-fund loan, given our current fund balance health and the short-term nature of the bridge loan <2 years.
PRIOR ACTION/REVIEW
The LOA and Solar projects were presented and discussed with the Finance Committee on February 27, 2023.
Initial City Council discussion and project presentation and review was presented on March 1, 2023, and the Letter of Agreement with SitelogIQ was approved by Council. On March 16, 2023, City Staff, members of Council and SitelogIQ staff held a Community Outreach meeting regarding the Well #16 design.
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? No
3. If Budgeted, Which Line? N/A
BACKGROUND INFORMATION
The Council previously approved a letter of agreement to develop a solar project for the City of Kingsburg.
Details of the Letter of Agreement
Area of Focus:
SitelogIQ will provide a proposal and Facility Solution agreement for the implementation of facility improvements, energy conservation, energy generation, and/or energy management services.
Scope of Services:
A. SitelogIQ will conduct a site visit to the Facilities to perform a physical audit and collect data. The Client will cooperate and collaborate with SitelogIQ during this phase by providing copies of requested data, including (if available): Site and/or system drawings, historical operating data produced or recorded by existing controls or meters, manual logs, and any other data that may be pertinent to this evaluation.
B. Client will also make operational personnel available at reasonable times for in-person and telephone interviews with SitelogIQ to answer questions about existing facilities conditions, operating profile and existing equipment operation.
C. Where operational data is not available to support the analysis, SitelogIQ will utilize standard engineering practices and assumptions to provide a conservative analysis on the potential energy savings from installing the energy conservation measures.
D. SitelogIQ will also analyze the potential for energy generation measures.
E. SitelogIQ will recommend energy management and/or on-going monitoring services.
F. For each of the targeted Energy Conservation Measures (ECMs), estimated (projected) operating costs will be calculated and then compared to existing operating costs. Existing conditions will be evaluated using data-logged or stipulated and mutually agreed operational schedules.
G. SitelogIQ will prepare a return on investment analysis (consistent with the client’s preferred evaluation methods based on agreed upon Economic Criteria noted below).
H. SitelogIQ will provide budgetary construction costs estimates and a summary Scope of Work for all recommended ECMs. Cost estimates will represent a “turnkey” solution. Refer to Attachment A for the list of discussed potential ECM’s to be evaluated.
I. The results will be presented to client as a recommended Scope of Work and a financial proforma (such as a Cash Flow) which will include costs and energy savings for the next 25 years with escalation of no more than 6% and including future maintenance & repair costs. As a result, True Cost of Ownership is presented to the client for review and consideration.
Development Fee:
SitelogIQ will develop the Project for the firm, fixed fee/rate as listed below:
Fee/Rate of: Fee not to exceed $30,000.00.
In the event that the Client enters into a contract with SitelogIQ for the implementation of the ECMs within 60 days after presenting the Proposal, then SitelogIQ’s cost to develop the Proposal will not be billed. If the Client enters into a contract with SitelogIQ at a later date, the Development Fee paid by the Client will be credited toward the project’s total implementation cost.
If SitelogIQ cannot meet the Economic Criteria Client will not compensate SitelogIQ for its LOA fee.
ATTACHED INFORMATION
1. Power Point Presentation
2. Cash flow – Well 13, Well 16, Police Department, Public Works – Itra-fund Loan
3. Cash flow – Well 13, Well 16, Police Department, Public Works – TEML
4. Cash flow –Well 13, Well 16, Police Department, Public Works - RCAC Bridge Loan City of Kingsburg – Clean Energy Project
Presented By: SitelogIQ's
Central Valley Local Government Energy Team
March 16, 2023
Proprietary and Confidential
WHO WE ARE
OUR CALIFORNIA PRESENCE
PROGRAM OVERVIEW
PROPOSED SOLUTIONS & SAVINGS
ENERGY CONSERVATION MEASURES
PROJECTED PROGRAM FINANCIALS
ROADMAP TO EFFICIENCY
Q&A
2 Proprietary and Confidential
WHO WE ARE
We deliver world-class energy, water, renewable and infrastructure programs for State and Local Governments.
U.S. Owned Organization
Single-source of accountability and responsibility from conception to completion. 3 Proprietary and Confidential
• Our largest client base is in California
• Staffed by nearly 150 energy professionals,
engineers, and highly-trained technicians
• Extensive experience implementing
Federal, State, and Utility programs for
California Local Governments
OUR CALIFORNIA PRESENCE
Proprietary and Confidential
PROGRAM OVERVIEW
• Cumulative positive cash flow
• Design/Build/O&M
• ECAA 1% Loan funded
• CA Government Code 4217
• Guaranteed performance-based outcome
5 Proprietary and Confidential
SOLAR PHOTOVOLTAIC (PV) WELL SITE 16 OPTIONS
6 Final Preliminary Design
Project Details:
• 194.4 kW System
• 360 Solar Panels
• Shade Structure
Proprietary and Confidential
SOLAR PHOTOVOLTAIC (PV)
7 Police Department
Project Details:
• 69.4 kW System
• 156 Solar Panels
• Carport Structure
Proprietary and Confidential
SOLAR PHOTOVOLTAIC (PV)
8 Well Site 13
Project Details:
• 105.8 kW System
• 196 Solar Panels
• Shade Structure
Proprietary and Confidential
SOLAR PHOTOVOLTAIC (PV)
9 Public Works Yard
Project Details:
• 155.5 kW System
• 288 Solar Panels
• Carport Structure
Proprietary and Confidential
PROJECTED PROGRAM FINANCIALS
Estimated Project Value $3.4M
30 Year Net Project Savings $10.5M
Year 1 Annual Utility Savings $188K
IRA Direct Cash Payment $1M$
**Projected Value is an estimate for the maximum potential energy project based on projected savings and is contingent on discovery during the comprehensive audit phase.
Proprietary and Confidential
Proprietary and Confidential
PERFORMANCE VALIDATION
*The above is a sample dashboard for illustrative purposes. It is not reflective of the District’s usage costs. 11 Proprietary and Confidential
Preliminary Facility
& Infrastructure
Analysis
Concept
Meeting
Presentation of
Measures
Program
Verification
Final Program
Development
Contract &
Implementation
Challenges/ trends
City profile
Identify objectives
Action plan
Collect square
footages of your
facilities
Collect and
analyze your utility
data into an easyto-read SiteIQ
Report
Identify any
existing technical
issues or deferred
maintenance
scope.
Sustainability
initiatives
Future operating
plans
Present
preliminary model
of measures and
cash flow
Estimated savings
Estimated first
costs
Estimated
greenhouse gas
emissions
Letter of
Agreement (LOA)
presented
Comprehensive
audit
Verify and detail
scope of work
Apply for funding
solution
Identify and apply
for rebates, grants
and incentives
Confirm schedule
Confirm scope of
work
Review financial
performance
Finalize funding
solutions
Post two-week
notice for CA
Government Code
4217 compliance
Public hearing
during regularly
scheduled board
meeting
Guaranteed
savings
Guaranteed
fixed/firm price
Draft program
contract review
Execute contract
Implementation
Measurement and
verification
Energy
management
services (EIQ)
ROADMAP TO EFFICIENCY
12 Thank You
Jessica Ritter
Local Government Relations
M 559.547.1834
E [email protected]
Ye a r
Est im a t e d An n u a l
ECAA Lo a n P a ym e n t
Est im a t e d Ca sh
Paym ent
So la r O&M Se rvice &
En erg y Dash b oard
In ce n t ive s (IRA &
State)
Gro ss An n u a l P ro je ct
Sa vin g s An n u a l Ne t Sa vin g s
Cu m u la t ive Ne t
Sa vin g s
0 $ - $ 627,491 $ - $ 94,464 $ (533,027) $ (533,027)
1 $ 182,946 $ - $ 18,095 $ 1,046,392 $ 200,263 $ 1,045,613 $ 512,586 2 $ 182,946 $ - $ 18,638 $ 212,278 $ 10,694 $ 523,280
3 $ 182,946 $ - $ 19,197 $ 225,015 $ 22,872 $ 546,152
4 $ 182,946 $ - $ 19,773 $ 238,516 $ 35,797 $ 581,949
5 $ 182,946 $ - $ 20,366 $ 252,827 $ 49,515 $ 631,464
6 $ 182,946 $ - $ 20,977 $ 267,997 $ 64,073 $ 695,537
7 $ 182,946 $ - $ 21,606 $ 284,076 $ 79,524 $ 775,061
8 $ 182,946 $ - $ 22,255 $ 301,121 $ 95,920 $ 870,981
9 $ 182,946 $ - $ 22,922 $ 319,188 $ 113,320 $ 984,301
10 $ 182,946 $ - $ 23,610 $ 338,339 $ 131,783 $ 1,116,084 11 $ 182,946 $ - $ 24,318 $ 358,640 $ 151,376 $ 1,267,460 12 $ 182,946 $ - $ 25,048 $ 380,158 $ 172,164 $ 1,439,624 13 $ 182,946 $ - $ 25,799 $ 402,968 $ 194,222 $ 1,633,847 14 $ 182,946 $ - $ 26,573 $ 427,146 $ 217,627 $ 1,851,473 15 $ 182,946 $ - $ 27,370 $ 452,775 $ 242,458 $ 2,093,931 16 $ 182,946 $ - $ 28,191 $ 479,941 $ 268,803 $ 2,362,735 17 $ 182,946 $ - $ 29,037 $ 508,737 $ 296,754 $ 2,659,489 18 $ 182,946 $ - $ 29,908 $ 539,262 $ 326,407 $ 2,985,896 19 $ - $ - $ 30,806 $ 571,617 $ 540,812 $ 3,526,708
20 $ - $ - $ 31,730 $ 605,914 $ 574,185 $ 4,100,893
21 $ - $ - $ 32,682 $ 545,929 $ 513,247 $ 4,614,140
22 $ - $ - $ 33,662 $ 578,685 $ 545,023 $ 5,159,163
23 $ - $ - $ 34,672 $ 613,406 $ 578,734 $ 5,737,897
24 $ - $ - $ 35,712 $ 650,210 $ 614,498 $ 6,352,395
25 $ - $ - $ 36,783 $ 689,223 $ 652,439 $ 7,004,834
26 $ - $ - $ 37,887 $ 730,576 $ 692,689 $ 7,697,524
27 $ - $ - $ 39,024 $ 774,411 $ 735,387 $ 8,432,911
28 $ - $ - $ 40,194 $ 820,875 $ 780,681 $ 9,213,592
29 $ - $ - $ 41,400 $ 870,128 $ 828,728 $ 10,042,319
30 $ - $ - $ 42,642 $ 922,335 $ 879,693 $ 10,922,013
To t a ls $ 3,293,0 31 $ 627,4 91 $ 8 60 ,8 77 $ 14 ,657,0 20 $ 10 ,922,0 13 $ 10 ,922,0 13 Notes: Ne t P re s e n t Va lu e : $ 4 ,76 8 ,174 .0 5
1.) SitelogIQ is not a Municipal Financial Advisor and this tool is used to confirm if the proposed project is Budget Neutral or better in compliance with CA Govt. Code 4217.
2.) Cash Flow is based on a Preliminary Analysis using rough order of magnitude budgetary estimates and other standard assumptions. Final analysis and results may vary.
3.) Scope of wok includes Solar at well site #13, Police Station and well site #16, Public Works Yard
INP UTS
BASE P ROJ ECT COST $ 3,4 8 7,9 72 Th is is th e to ta l c o s t o f th e p ro je c t CONTIGENCY AND LOAN FEES $ 139 ,519 4% Owner-Controlled Project Contingency ECAA LOAN AMOUNT $ 3,0 0 0 ,0 0 0
ECAA FINANCE TERM (YEARS) 18
ECAA INTEREST RATE 1.0 0 %
CASH AMOUNT $ 6 27,4 9 1 This is the portion of the total cost that is proposed to be paid via Cash TEML LOAN TERM (YEARS) 1
ADDITIONAL LOAN INTEREST RATE 0 .0 %
UTILITY ESCALATION 6 .0 %
CALCULATED ENERGY SAVINGS $ 18 8 ,9 27 This is the Annual Gross savings from the Solar PV SOLAR O&M COST $ 18 ,0 9 5 This is an estimated cost for Operation & Maintenance of the proposed solar array, as well as SitelogIQ's energy management services dashboard O&M/MAINT ESCALATION 3.0 %
FULL P ROJ ECT P ROFORMA CASH FLOW 1,2
Sc o p e : So la r a t w e ll s ite # 13, P o lic e Sta tio n a n d w e ll s ite # 16 , P u b lic W o rk s Ya rd Year Estimated Annual
ECAA Loan Payment
Estimated TEML
Payment
Solar O&M Service &
Energy Dashboard
Incentives (IRA &
State)
Gross Annual Project
Savings Annual Net Savings Cumulative Net Savings
0 $ - $ 25,460 $ - $ 94,464 $ 69,003 $ 69,003
1 $ 182,946 $ 50,920 $ 18,095 $ 1,046,392 $ 200,263 $ 994,693 $ 1,063,696 2 $ 182,946 $ 50,920 $ 18,638 $ 212,278 $ (40,226) $ 1,023,470 3 $ 182,946 $ 50,920 $ 19,197 $ 225,015 $ (28,049) $ 995,421 4 $ 182,946 $ 50,920 $ 19,773 $ 238,516 $ (15,124) $ 980,298 5 $ 182,946 $ 50,920 $ 20,366 $ 252,827 $ (1,406) $ 978,892 6 $ 182,946 $ 50,920 $ 20,977 $ 267,997 $ 13,153 $ 992,045 7 $ 182,946 $ 50,920 $ 21,606 $ 284,076 $ 28,603 $ 1,020,648 8 $ 182,946 $ 50,920 $ 22,255 $ 301,121 $ 45,000 $ 1,065,648 9 $ 182,946 $ 50,920 $ 22,922 $ 319,188 $ 62,399 $ 1,128,047 10 $ 182,946 $ 50,920 $ 23,610 $ 338,339 $ 80,863 $ 1,208,910 11 $ 182,946 $ 50,920 $ 24,318 $ 358,640 $ 100,455 $ 1,309,365 12 $ 182,946 $ 50,920 $ 25,048 $ 380,158 $ 121,244 $ 1,430,609 13 $ 182,946 $ 50,920 $ 25,799 $ 402,968 $ 143,302 $ 1,573,911 14 $ 182,946 $ 50,920 $ 26,573 $ 427,146 $ 166,706 $ 1,740,617 15 $ 182,946 $ 50,920 $ 27,370 $ 452,775 $ 191,538 $ 1,932,155 16 $ 182,946 $ 50,920 $ 28,191 $ 479,941 $ 217,883 $ 2,150,038 17 $ 182,946 $ 50,920 $ 29,037 $ 508,737 $ 245,834 $ 2,395,871 18 $ 182,946 $ 50,920 $ 29,908 $ 539,262 $ 275,487 $ 2,671,358 19 $ - $ 50,920 $ 30,806 $ 571,617 $ 489,891 $ 3,161,249 20 $ - $ 25,460 $ 31,730 $ 605,914 $ 548,725 $ 3,709,974 21 $ - $ - $ 32,682 $ 545,929 $ 513,247 $ 4,223,221
22 $ - $ - $ 33,662 $ 578,685 $ 545,023 $ 4,768,244
23 $ - $ - $ 34,672 $ 613,406 $ 578,734 $ 5,346,978
24 $ - $ - $ 35,712 $ 650,210 $ 614,498 $ 5,961,476
25 $ - $ - $ 36,783 $ 689,223 $ 652,439 $ 6,613,915
26 $ - $ - $ 37,887 $ 730,576 $ 692,689 $ 7,306,604
27 $ - $ - $ 39,024 $ 774,411 $ 735,387 $ 8,041,992
28 $ - $ - $ 40,194 $ 820,875 $ 780,681 $ 8,822,673
29 $ - $ - $ 41,400 $ 870,128 $ 828,728 $ 9,651,400
30 $ - $ - $ 42,642 $ 922,335 $ 879,693 $ 10,531,094
Totals $ 3,293,031 $ 1,018,410 $ 860,877 $ 14,657,020 $ 10,531,094 $ 10,531,094 Notes: Net Present Value: $4,692,812.68
1.) SitelogIQ is not a Municipal Financial Advisor and this tool is used to confirm if the proposed project is Budget Neutral or better in compliance with CA Govt. Code 4217.
2.) Cash Flow is based on a Preliminary Analysis using rough order of magnitude budgetary estimates and other standard assumptions. Final analysis and results may vary.
3.) Scope of wok includes Solar at well site #13, Police Station and well site #16, Public Works Yard INPUTS
BASE PROJECT COST $ 3,487,972 This is the total cost of the project CONTIGENCY AND LOAN FEES $ 174,399 4% Owner-Controlled Project Contingency & 1% TEML Loan Fee ECAA LOAN AMOUNT $ 3,000,000
ECAA FINANCE TERM (YEARS) 18
ECAA INTEREST RATE 1.00%
TEML LOAN AMOUNT $ 662,371 This is the portion of the total cost that is proposed to be financed via a TEML TEML LOAN TERM (YEARS) 20
ADDITIONAL LOAN INTEREST RATE 4.5%
UTILITY ESCALATION 6.0%
CALCULATED ENERGY SAVINGS $ 188,927 This is the Annual Gross savings from the Solar PV SOLAR O&M COST $ 18,095 This is an estimated cost for Operation & Maintenance of the proposed solar array, as well as SitelogIQ's energy management services dashboard O&M/MAINT ESCALATION 3.0%
FULL PROJECT PROFORMA CASH FLOW 1,2
Scope: Solar at well site #13, Police Station and well site #16, Public Works Yard Year Estimated Annual
ECAA Loan Payment
Estimated Bridge
Loan Amount
Payment
Solar O&M Service &
Energy Dashboard
Incentives (IRA &
State)
Gross Annual Project
Savings Annual Net Savings Cumulative Net Savings
0 $ - $ 31,038 $ - $ 94,464 $ 63,426 $ 63,426
1 $ 182,946 $ 662,371 $ 18,095 $ 1,046,392 $ 200,263 $ 383,242 $ 446,668 2 $ 182,946 $ - $ 18,638 $ 212,278 $ 10,694 $ 457,363
3 $ 182,946 $ - $ 19,197 $ 225,015 $ 22,872 $ 480,234
4 $ 182,946 $ - $ 19,773 $ 238,516 $ 35,797 $ 516,031
5 $ 182,946 $ - $ 20,366 $ 252,827 $ 49,515 $ 565,546
6 $ 182,946 $ - $ 20,977 $ 267,997 $ 64,073 $ 629,619
7 $ 182,946 $ - $ 21,606 $ 284,076 $ 79,524 $ 709,143
8 $ 182,946 $ - $ 22,255 $ 301,121 $ 95,920 $ 805,064
9 $ 182,946 $ - $ 22,922 $ 319,188 $ 113,320 $ 918,383
10 $ 182,946 $ - $ 23,610 $ 338,339 $ 131,783 $ 1,050,167 11 $ 182,946 $ - $ 24,318 $ 358,640 $ 151,376 $ 1,201,542 12 $ 182,946 $ - $ 25,048 $ 380,158 $ 172,164 $ 1,373,707 13 $ 182,946 $ - $ 25,799 $ 402,968 $ 194,222 $ 1,567,929 14 $ 182,946 $ - $ 26,573 $ 427,146 $ 217,627 $ 1,785,556 15 $ 182,946 $ - $ 27,370 $ 452,775 $ 242,458 $ 2,028,014 16 $ 182,946 $ - $ 28,191 $ 479,941 $ 268,803 $ 2,296,817 17 $ 182,946 $ - $ 29,037 $ 508,737 $ 296,754 $ 2,593,572 18 $ 182,946 $ - $ 29,908 $ 539,262 $ 326,407 $ 2,919,979 19 $ - $ - $ 30,806 $ 571,617 $ 540,812 $ 3,460,791
20 $ - $ - $ 31,730 $ 605,914 $ 574,185 $ 4,034,976
21 $ - $ - $ 32,682 $ 545,929 $ 513,247 $ 4,548,223
22 $ - $ - $ 33,662 $ 578,685 $ 545,023 $ 5,093,246
23 $ - $ - $ 34,672 $ 613,406 $ 578,734 $ 5,671,979
24 $ - $ - $ 35,712 $ 650,210 $ 614,498 $ 6,286,477
25 $ - $ - $ 36,783 $ 689,223 $ 652,439 $ 6,938,917
26 $ - $ - $ 37,887 $ 730,576 $ 692,689 $ 7,631,606
27 $ - $ - $ 39,024 $ 774,411 $ 735,387 $ 8,366,993
28 $ - $ - $ 40,194 $ 820,875 $ 780,681 $ 9,147,674
29 $ - $ - $ 41,400 $ 870,128 $ 828,728 $ 9,976,402
30 $ - $ - $ 42,642 $ 922,335 $ 879,693 $ 10,856,095
Totals $ 3,293,031 $ 693,408 $ 860,877 $ 14,657,020 $ 10,856,095 $ 10,856,095 Notes: Net Present Value: $4,729,287.73
1.) SitelogIQ is not a Municipal Financial Advisor and this tool is used to confirm if the proposed project is Budget Neutral or better in compliance with CA Govt. Code 4217.
2.) Cash Flow is based on a Preliminary Analysis using rough order of magnitude budgetary estimates and other standard assumptions. Final analysis and results may vary.
3.) Scope of wok includes Solar at well site #13, Police Station and well site #16, Public Works Yard INPUTS
BASE PROJECT COST $ 3,487,972 This is the total cost of the project CONTIGENCY AND LOAN FEES $ 174,399 4% Owner-Controlled Project Contingency & 1% Bridge Loan Fee ECAA LOAN AMOUNT $ 3,000,000
ECAA FINANCE TERM (YEARS) 18
ECAA INTEREST RATE 1.00%
BRIDGE LOAN AMOUNT $ 662,371 This is the portion of the total cost that is proposed to be financed via a Bridge Loan BRIDGE LOAN TERM (YEARS) 2
ADDITIONAL LOAN INTEREST RATE 5.0%
UTILITY ESCALATION 6.0%
CALCULATED ENERGY SAVINGS $ 188,927 This is the Annual Gross savings from the Solar PV SOLAR O&M COST $ 18,095 This is an estimated cost for Operation & Maintenance of the proposed solar array, as well as SitelogIQ's energy management services dashboard O&M/MAINT ESCALATION 3.0%
FULL PROJECT PROFORMA CASH FLOW 1,2
Scope: Solar at well site #13, Police Station and well site #16, Public Works Yard
CITY COUNCIL STAFF REPORT
REPORT TO: Mayor Palomar and City Council
REPORT FROM: Alexander J. Henderson, ICMA-CM REVIEWED BY: CW AGENDA ITEM: Independence Day Celebration – Funding Request ACTION REQUESTED: ___Ordinance ___Resolution _ Motion ___Receive/File
EXECUTIVE SUMMARY
Historically, the Kingsburg Chamber of Commerce has organized, fundraised, and provided the necessary labor to conduct the annual Independence Day Celebration (IDC). The IDC has been celebrated on July 3rd for the past several years. The ancillary activities of the event differ from year to year, but the major component, the aerial fireworks, are consistent.
The IDC is historically the only festival/event that the Chamber conducts that is not profitable or cost neutral without sponsorships or revenue generated from the event. Included in your materials are income and expense summaries that were provided by the Chamber of Commerce (2017-2022). As outlined in our most recent agreement with the Chamber, the city provides $5,000 annually for the IDC. The Chamber is asking the council to increase that amount to $15,000 annually (+$10,000).
Staff and Chamber of Commerce representatives provided information and answered questions about their request for additional funding at the Finance Committee meeting on Monday, March 27, 2023.
Costs for the IDC, as provided by the Chamber, include:
• Pyro Tech (Aerial Fireworks Vendor): $30,000; 50% due by April 4th (Chamber of Commerce will be requesting a two (2) day extension pending City Council action) • Insurance: $1,200
• Sound: $1,000
Revenues for the day of the event are limited to those who pay a gate charge to attend. Given the nature of fireworks shows, most individuals view the fireworks for free at their homes, block parties, parks, etc. In an effort to understand what other communities provide, staff reached out to Fresno Co. jurisdictions for their current arrangement with their respective Chamber of Commerce. We have included responses from those who responded to our request.
After reviewing the request, background information, and Chamber financials, the Finance Committee made a motion to approve the Chamber’s request for additional funding for one year (2023) with the condition that the Chamber continues to seek additional funding sources and/or partnerships. In addition, the Finance Committee recommends staff and the Chamber review the existing agreement between the parties.
A representative from the Chamber will be available to answer questions.
Meeting Date: 04/05/2023
Agenda Item: 6.3
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff is seeking direction from the Council to approve the additional $10,000 funding request from the Chamber. In addition, staff is seeking feedback on the existing contract between the City and the Chamber.
POLICY ALTERNATIVE(S)
1. Council could choose to not allocate additional funding.
REASON FOR RECOMMENDATION/KEY METRIC
1. Promote Recreational Opportunities for All Ages.
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
The City Council approved $5,000 for the Independence Day Celebration as a part of the current agreement with the Chamber of Commerce (2019).
BACKGROUND INFORMATION
See Executive Summary.
ATTACHMENTS
1. Chamber of Commerce summary of Revenues/Expenses; 2017-2022
2. Comparator Cities
3. Existing City/Chamber Agreement; 2019
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Partially
3. If Budgeted, Which Line? 318 Fund
1 23456789
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AB C D E F GH I J K
Dept 2017 Income 2017 Expenses 2017 Profit SPONSORSHIPS Dept 2018 Income 2018 Expenses 2018 Profit SPONSORSHIPS AD $ 7,630.27 $ 4,818.60 $ 2,811.67 AD $ 7,800.00 $ 7,148.53 $ 651.47 CS $ 33,170.90 $ 12,859.40 $ 20,311.50 $ 15,629.83 CS $ 27,641.00 $ 13,093.17 $ 14,547.83 $ 11,775.00 GF $ 57,584.41 $ 93,626.27 $ (36,041.86) GF $ 58,574.55 $ 106,810.44 $ (48,235.89) HM $ 10,823.00 $ 8,949.07 $ 1,873.93 $ 3,750.00 HM $ 4,792.50 $ 2,279.66 $ 2,512.84 $ 1,800.00 IDC $ 47,383.00 $ 35,014.93 $ 12,368.07 $ 30,025.00 IDC $ 31,953.75 $ 33,217.36 $ (1,263.61) $ 20,500.00 LNO $ 14,252.00 $ 9,329.65 $ 4,922.35 $ 3,366.00 LNO $ 6,202.76 $ 2,567.90 $ 3,634.86 $ 1,750.00 SL $ 2,348.58 $ 1,269.52 $ 1,079.06 $ 750.00 SL $ 2,005.00 $ 1,539.62 $ 465.38 $ 500.00 SBC $ 22,773.25 $ 9,132.42 $ 13,640.83 $ 21,067.25 SBC $ 22,355.26 $ 7,904.67 $ 14,450.59 $ 21,547.26 SF $ 22,725.92 $ 15,327.99 $ 7,397.93 $ 6,450.82 SF $ 21,927.00 $ 12,027.40 $ 9,899.60 $ 5,600.00 VD $ 2,245.00 $ 1,927.41 $ 317.59 $ 1,000.00 VD $ 2,577.33 $ 1,462.03 $ 1,115.30 $ 1,905.33 $ 220,936.33 $ 192,255.26 $ 28,681.07 $ 82,038.90 $ 185,829.15 $ 188,050.78 $ (2,221.63) $ 65,377.59 Dept 2019 Income 2019 Expense 2019 Profit SPONSORSHIPS Dept 2020 Income 2020 Expense 2020 Profit SPONSORSHIPS AD $ 6,565.00 $ 6,711.27 $ (146.27) AD $ 4,505.00 $ 6,185.80 $ (1,680.80) CS $ 35,759.04 $ 17,794.49 $ 17,964.55 $ 12,652.01 CS $ ‐ $ 2,716.29 $ (2,716.29) $ 250.00 GF $ 63,091.50 $ 108,157.04 $ (45,065.54) GF $ 63,682.91 $ 66,059.84 $ (2,376.93) CF $ 17,418.94 $ 7,514.99 $ 9,903.95 $ 9,750.00 CF $ ‐ $ 2,486.38 $ (2,486.38) IDC $ 35,430.25 $ 33,890.84 $ 1,539.41 $ 23,250.00 IDC $ 24,810.00 $ 18,528.50 $ 6,281.50 $ 24,810.00 LNO $ 7,729.48 $ 3,929.40 $ 3,800.08 $ 1,100.00 LNO $ ‐ $ 772.00 $ ‐ (772.00) $ SL $ 1,630.00 $ 1,193.95 $ 436.05 $ 500.00 SL $ 1,200.00 $ 1,150.00 $ 50.00 $ 1,200.00 SBC $ ‐ SBC $ ‐ ‐ $
SF $ 19,018.57 $ 14,478.75 $ 4,539.82 $ 3,710.89 SF $ 600.00 $ 102.87 $ 497.13 $ 600.00 VD $ 1,085.00 $ 1,049.32 $ 35.68 $ 600.00 VD $ 250.00 $ 41.24 $ 208.76 $ 187,727.78 $ 194,720.05 $ (6,992.27) $ 51,562.90 $ 95,047.91 $ 98,042.92 $ (2,995.01) $ 26,860.00 Dept 2021 Income 2021 Expense 2021 Profit SPONSORSHIPS Dept 2022 Income 2022 Expense 2022 Profit SPONSORSHIPS AD $ 6,125.00 $ 4,417.99 $ 1,707.01 AD $ 6,880.00 $ 7,898.91 $ (1,018.91) $ ‐ CS $ 39,556.73 $ 16,855.97 $ 22,700.76 $ 15,725.00 CS $ 40,073.60 $ 21,908.55 $ 18,165.05 $ 16,900.00 GF $ 74,094.74 $ 103,925.03 $ (29,830.29) GF $ 68,609.11 $ 116,861.17 $ (48,252.06) CF $ 14,719.80 $ 10,446.99 $ 4,272.81 $ 6,260.00 CF $ 19,101.00 $ 10,180.14 $ 8,920.86 IDC $ 21,113.28 $ 18,408.13 $ 2,705.15 $ 20,313.28 IDC $ 17,236.73 $ 26,914.19 $ (9,677.46) $ 14,871.00 FM $ 1,130.00 $ 280.00 $ 850.00 $ 1,000.00 FM $ 2,048.70 $ 1,420.00 $ 628.70 SL $ 1,785.00 $ 1,774.31 $ 10.69 $ 500.00 SL $ 3,354.91 $ 1,887.03 $ 1,467.88 $ 1,100.00 SBC $ ‐ SBC $ ‐
SF $ 19,798.00 $ 7,448.50 $ 12,349.50 $ 8,200.00 SF $ 28,472.50 $ 15,696.15 $ 12,776.35 $ 11,450.00 VD $ ‐ VD $ ‐
$ ‐ $ ‐
$ 178,322.55 $ 163,556.92 $ 14,765.63 $ 51,998.28 $ 185,776.55 $ 202,766.14 $ (16,989.59) $ 44,321.00 Legend
AD Annual Dinner
CS Car Show
GF General Fund
CF Crayfish
IDC Independence Day Celebration
FM Farmers Market
SL Santa Lucia
SBC Summer Band Concerts
SF Swedish Festival
VD Veteran's Day
City Annual Contribution Fireworks Contribution Comments Clovis No No Fireworks sponsored by Kiwanis Club
Fresno For one event Yes; $50,000 First time for the fireworks contribution Kerman No NoMendota No Chamber No Non‐profit corp. handles fireworks Reedley Yes; $50,0000 Yes; $7,500 15‐minute fireworks show
CITY COUNCIL STAFF REPORT
REPORT TO: Mayor Palomar & Council
REPORT FROM: Christina Windover, Asst. City Manager/Admin. Services Director REVIEWED BY: AH
AGENDA ITEM: Strategic Planning Consultant Proposals
ACTION REQUESTED: ___Ordinance ___Resolution _ Motion ___Receive/File
EXECUTIVE SUMMARY
The City of Kingsburg 2018-2023 Strategic Plan contains the city’s Vision, Values, Mission Statement and six Strategic Goals. It is based on the input of residents, business owners, staff, and the council members who were serving in 2018. Input was gathered by public surveys and a one-day Strategic Planning Workshop held on Saturday, February 24, 2018. To plan and prepare for the future, staff met with two well-known firms that offer strategic planning services to update the city’s Strategic Plan. Both firms have extensive experience and offer their own unique process for conducting strategic planning services.
A summary of the proposals, the proposals and sample work from each firm are provided for your review as attachments. The total cost breakdown is below.
1. The Mejorando Group: $18,100 - $24,700.00 (base proposal + visual enhancement + department director input)
2. The Centre for Organizational Effectiveness: $48,975 (all inclusive) Staff received direction from the Finance Committee during their regular meeting on Monday, March 27, 2023 to move forward with the Mejorando Group.
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff and the Finance Committee recommend hiring The Mejorando Group for the Strategic Plan update and authorizing the City Manager to execute the agreement.
POLICY ALTERNATIVE(S)
1. The Council could choose to provide alternative direction to staff or to not support the Strategic Plan update at this time.
REASON FOR RECOMMENDATION/KEY METRIC
1. Meets all current Strategic Goals.
FINANCIAL INFORMATION
Meeting Date: 04/05/2023
Agenda Item: 6.4
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes: up to$20,000
3. If Budgeted, Which Line? Varies
PRIOR ACTION/REVIEW
The City Council approved $20,000 to update the existing Strategic Plan document (General Fund/Water Enterprise Fund) in the FY 2022-2023 Budget.
BACKGROUND INFORMATION
See Executive Summary.
ATTACHMENTS
1. Summary of the proposals
2. The Mejorando Group Proposal & Sample (City of Norwalk, CA)
3. The Centre for Organizational Effectiveness Proposal & Sample (City of Carlsbad, CA)
4. 2018-2023 Strategic Plan
Strategic Plan Proposals Mejorando Group The Centre for Organizational Effectiveness Workshop and facilitation services $15,600 $48,975
Travel $2,500 Two travel days included in total
Strategic Plan Document Narrative only. Additional fee for visual enhancement: $5,000 Draft, Final, and PowerPoint Presentation Strategic Planning Workshop One and a half days half day w/City Council; 2 hour Public Workshop City Manager Input Interview Interview
City Council Input Interviews; Workshop Workshop
Public Input Focus groups (3 recommended) Workshop
Employee Input At workshops for public or council At workshops for public or council Department Head Input Additional fee $1,600.00 10 Interviews included in total Length of time for project (estimate) 60 days 60 days
Date available to start project Early-mid April Early-mid April Proposal and pricing are valid through: 6/3/2023 6/30/2023 Total $ 24,700.00 $48,975
Strategic Planning
Services
Proposal
March 3, 2023
Submitted By:
Patrick Ibarra
The Mejorando Group
7409 North 84th Avenue
Glendale, AZ 85305
925-518-0187
www.gettingbetterallthetime.com
City of Kingsburg Strategic Planning Services
2 Table of Contents
Cover Letter........................................................... 3 A. Scope of Services............................................ 5
1. Background and Understanding................................... 5
2. Work Plan....................................................................... 8
1. Enlist.......................................................................................... 9
2. and 3. Examine and Explore .................................................10
4. Execute ................................................................................... 12
3. Approach to Facilitation .............................................. 12 B. Qualifications................................................. 15 C. Budget/Fee .................................................... 18 D. Profile/Resume............................................... 19 City of Kingsburg Strategic Planning Services
3 March 3, 2023
Alex Henderson
City Manager
City of Kingsburg
Dear Alex:
On behalf of the Mejorando Group, I am pleased to offer our expertise to the City of Kingsburg as a partner engaged to assist your efforts aimed at revising the city’s Strategic Plan to ensure it reflects the newly minted governing body’s vision and direction for the community. The actions that position the Kingsburg community for the future differ from a “we’ve always done it that way” approach. Maintaining a healthy balance between the status quo and innovation is hard work. Striking the right balance between sustaining a legacy organization and building for the future requires judgment.
In fact, strategic planning will ensure Kingsburg leaders make changes before you have to, instead because you have to. More than a project, strategic planning serves as a catalyst to marshal precious resources towards the desired goals.
As a result of the enormity and pace of change along with the evolving role of local government as the facilitator for a better quality of life, convening elected officials, executive leadership team members, and residents in a strategic planning process to determine organizational priorities into the foreseeable future, is beneficial. Assembling these groups allows city leaders, in a collaborative manner, to make fundamental decisions that guide them to a developed vision of the future.
Our qualifications are highly relevant in terms of performing your specific tasks and providing quality deliverables that will be useful. The Mejorando Group, a Certified Minority-Business Enterprise (MBE) – Hispanic owned, has extensive experience and in-depth expertise facilitating team building sessions and conducting Strategic Planning processes and has performed several similar engagements in 2023 for cities nationwide including a number in California: Bakersfield, Costa Mesa, Fillmore, Monterey Park, Norwalk, Pico Rivera, Pinole, Pittsburg, San Pablo, and San Ramon. The Mejorando Group considers Strategic Planning facilitation services to be our core competencies of our overall consulting practice.
City of Kingsburg Strategic Planning Services
4 Offering consultation, facilitation, and training, my firm brings fresh thinking, innovation and “next practices” to help governments succeed in the 21st century. We take our name from the Spanish word, Mejorando, which means “Getting Better All the Time.” This reflects our commitment to our approach with clients who are seeking new ways to improve constantly. As a former city manager, and a person who invested over 15 years of my career in local government, I am extremely familiar with the issues and constraints confronted by those dedicated individuals, within organizations who choose daily to recommit themselves to high quality public service. Based on my experience and expertise, I bring government leaders a valuable perspective and offer practical advice and contributions enabling them to lead their organizations more effectively.
If you have any questions regarding the content of this proposals or need more information, please contact me at 925-518-0187 or via e-mail at [email protected].
Sincerely,
Patrick Ibarra
Co-Founder and Partner
City of Kingsburg Strategic Planning Services
5 A. SCOPE OF SERVICES
1. Background and Understanding
Local government directly affects the daily existence and quality of life for residents within the community. Political leadership of local government is about making things happen that might not otherwise happen and preventing things from happening that ordinarily might happen. It is a process that helps transform intentions into positive actions, visions into reality. The role of government is evolving, but the question is in what direction is it moving?
This is where convening members of the governing body along with the executive leadership team in a process to enhance trust among members and determine organizational priorities into the foreseeable future, is beneficial. An effective and robust process will fortify relationships, clarify roles, increase a shared understanding about the future of Kingsburg, serve to prioritize services and resources, and determine the best path forward in the collective quest to deliver high quality public services.
The current Strategic Plan was adopted in 2018
City of Kingsburg Strategic Planning Services
6 City of Kingsburg Strategic Planning Services
7 Considering a strategic plan is currently in place, this revision process will result in decisions that determine:
What is the City’s role in addressing emerging and potential trends? The City’s most precious resource isn’t money, it’s time; on what does the Mayor and Councilmembers want staff to devote their time, effort and energy towards achieving?
How the Vision, Values and Mission need to be modified to reflect the City’s evolving role as a community builder.
Goals are performance magnets so that being said, current goals may be accelerated towards completion along with new ones being adopted.
Conversations will deal with two worlds – the world of facts and data, and the world of ideas and perceptions. Dialogue, conversation quality, and engagement will allow them to experiment with ideas and perceptions by taking facts and data into imagined or speculative worlds for the future of your community.
There are several purposes for undertaking this process:
Increased effectiveness. The City’s performance is enhanced, the mission is furthered, mandates are met, values are honored, and real public value is created. In addition, City government responds effectively and plans for rapidly changing circumstances.
Increased efficiency. The same or better results are achieved with fewer resources.
Improved understanding and better learning. The City understands its situation far more clearly. Leaders are able to re-conceptualize the situation and establish an interpretive framework that can guide strategy development and implementation.
Better decision making. A coherent, focused and prudent basis for decision making is established, and today’s decisions are made in light of their future consequences.
Enhanced organizational capabilities. Broadly based organizational leadership is improved, and the capacity for further strategic thought, action and learning is enhanced.
Creating a shared understanding about the future of Kingsburg and activating a path towards its realization is the ultimate outcome. Moreover, for any organization, the ability to concurrently run the business (i.e., government is in the business of public service) and reinvent it has become a determinant of long-term success.
City of Kingsburg Strategic Planning Services
8 2. Work Plan
The Mejorando Group is uniquely qualified to provide professional facilitation services for the City of Kingsburg. We are experts at striking a healthy balance between our two roles: content and process. Based on our in-depth experience of local government and our extensive record of consulting with other governments we can provide substantive content to the Mayor and Council and Executive Leadership Team, as they seek practical and imaginative solutions (i.e., content) to adopt top priorities, along with seasoned facilitation skills in helping elected officials blend their capabilities and approach as colleagues.
Our approach to strengthen the group’s functioning and in developing the refreshed list of priorities satisfies the criteria by which successful priority-setting efforts are evaluated and the city is seeking:
• Enlist key stakeholders to obtain their input.
• Evaluates current conditions to identify opportunities to maximize and potential issues to mitigate.
• Leads to action that is both innovative and effective. • Goals, Objectives, and Work Plan/Action Item for the time frame identified.
Our work plan merges the experience and insight from key stakeholders along with a reliable process and the capable facilitation and consulting services from the Mejorando Group. Our Approach is based on the Four E’s:
Execution is the strategy so our results-based approach will ensure a genuinely collaborative process for prudent and thoughtful risk-taking by elected officials and executives in their desire to build a more vibrant county, while maintaining a strong City of Kingsburg Strategic Planning Services
9 emphasis on creating a meaningful outcome – a credible road map that accelerates your upward trajectory towards an even better future.
1. Enlist - Obtain Input
1) Enlist (Pre-Meeting Research) key stakeholders by obtaining their input about expectations for the process and topics/areas to be strongly considered at the strategic planning workshop. To ensure the content of the session is aligned with the expectations of members of the governing body, individual interviews/meetings will be held with City Manager, Mayor and Councilmembers.
Specific questions may include:
• What aspects of the existing Strategic Plan might need to be modified? • What do you want to achieve the end of the advance/retreat? • What topics/subjects need to be addressed in the near, short- and long-term?
• How will success of the advance/retreat affect the organization and community?
In order to develop a revised strategic plan that is reflective of the community, the use of community-wide focus groups to provide input into the process will be utilized.
A community supported strategic plan is one that will provide for greater alignment regarding funding and implementation.
It is recommended to schedule three community outreach meetings prior to the Strategic Planning Advance Workshop. The first is by invitation and shall include select members of the community such as school district (elected and appointed), representatives from each City Board and Commission and community organization, leaders of large employers, leaders of local non-profit organizations and others to be determined, This group by virtue of their role in Kingsburg likely monitor more closely community related activities and thus, may offer particular insight The second group meeting will be in the evening and be open to the general public. Use of the city’s social media channels will be actively used to invite members of the community.
The summary of each of the three community group meetings will be prepared and shared at the Strategic Planning Advance workshop for members of the governing body to consider during their discussions.
Information from the interviews will be summarized and an agenda finalized with the City Manager (Agenda Planning).
City of Kingsburg Strategic Planning Services
10 2. & 3. Examine and Explore
Design and Facilitate Retreat/Advance Workshop
Information from the interviews will be summarized and an agenda finalized with the City Manager.
At the actual retreat/advance (Meeting Facilitation):
2) Examine– the focus of this segment of the session is to:
Examine the role of local government in general and the City of Kingsburg in particular.
Discuss the foundations of healthy governing bodies in their pursuit as community builders.
Reaffirm the role and value of strategic planning.
Review Progress to date on Goals and Objectives included in the Strategic Plan Update
Discuss input gathered from the community group meetings and online surveys.
3) Explore – While the input has not yet been gathered for this process, here is a sample agenda based on experience in similar situations with other local governments:
a) Benefits of Good Government – Group discussion about the positive impacts to the quality of life for residents in City of Kingsburg, which are the result of decisions made by Mayor and Councilmembers.
b) Enhancing Credibility as a Governing Body - Review and discuss the Seven Factors which comprise a credible Governing Body.
c) Strategies for Creating a More Credible, Effective Governing Body – Review and discuss the various dimensions essential to ensure sufficient credibility by residents in the governing body.
d) Refresher on the form of government – Discuss the various roles and expectations of the Mayor, Councilmembers, City Manager, department directors, City staff and community members.
*b thru d is intended to help the newly minted governing body strengthen their role as policy makers and clarify the structure/hierarchy of the organization. e) “Headwinds: Review external and internal factors” - Similar to an environmental scan, factors will be examined to determine their individual and collective impact on the operations of the city both at the present and in the City of Kingsburg Strategic Planning Services
11 future. Types of questions that may be asked during this segment may include:
What are the relevant population trends for the next two to five years? Five to 10 years?
What types of services will residents require in the future that are not already provided? What might be required to fund and staff these services?
What types of infrastructure additions or expansions will be required to handle our anticipated growth? What financial resources are required to fund this work?
f) Review Values, Mission and Vision Statements. Review and determine what, if any, changes are necessary.
g) “Our Strategic Plan” – Once the internal and external environmental analysis has been conducted and the Vision drafted, the next step is to review the Goals in the current Strategic Plan along with the various objectives.
Purpose is to review their continued relevance and determine, what, if any changes, should be made. Essentially, the setting of refreshed Goals and Objectives will serve to manage the gap between the present and desired future by defining where the city and community wants to be and establishing the steps needed for the desired outcome.
The Strategic Plan will:
• Identify goals and objectives, including a workplan with defined milestones and benchmarks.
• Determine fiscal constraints and opportunities to achieve strategic goals and objectives.
• Discussion of linking strategic plans to budget priorities, other funding (one-time federal funds for Covid), operational plans, and the General Plan.
The number of Goals cannot be predicted. Strategic plans may concentrate on four or five goals, or they may list dozens of areas that will component parts of the focus for Kingsburg during the next several years. The plan must consist of what the Mayor and Council feel comfortable with and believes the city and community can implement in a reasonable amount of time.
Each of the goal statements in the strategic plan will be followed by one or more objectives. There is no set number of objectives that is appropriate for each goal. Some goal statements may have relatively few objectives attached to them, while some goal statements could have several objectives.
City of Kingsburg Strategic Planning Services
12 The desired outcome at the conclusion of the session with the governing body is to have a semblance of a revised strategic plan, that with some minor modifications, will be implemented.
4. Execute – Implement
Subsequent to the session, the draft plan will be finalized and brought before the Mayor and Council for their adoption. Based on the plan adopted implementation will ensue.
Periodic progress updates on the various items in the Plan will be provided.
Our view is that strategic planning must be seen as both a process and a product.
Regarding the process, strategic planning/goal setting is to obtain input from a broad range of stakeholders and equip policy makers with the ability to toggle between being responsive and proactive while recognizing the limited capacity for City finances and staff time. It’s a priority-setting process to enhance the quality of life for your residents and operationalizing intent into action. Concerning the product, the Strategic Plan is a document that once adopted by the governing body is shared with the public and updated periodically to demonstrate progress on the various items. While not entirely a budget-centric document, a strategic plan is intended to provide a link between authorized spending and broad organizational goals.
3. Approach to Facilitation
Taking control of uncertainty and successful steering the organization and community through frequent bends in the road is the fundamental leadership challenge of our time.
And it will call for a distinctly different type of leadership than traditionally expected. The advantage now goes to those who don’t just learn to live with change, but who create change and fashion themselves as catalysts. The most effective leaders anticipate where their community is headed and see changes before others do.
A passionate curiosity and relentlessly inquisitive mind are the hallmarks of success in interpreting the changes occurring. Increasingly, leaders are reconsidering their approach by referencing the following shift in mindset:
Old Mindset Modern Mindset
• Adoption of the plan is the strategy.
• Deficit closing strategy
• Change is dangerous.
• An event.
• Wish list – the longer the better.
• Arithmetic - sequential
• Execution if the strategy.
• Capitalize on strengths
• Stability is dangerous.
• A process.
• Prioritize list – less is more.
• Calculus – lots of moving parts
City of Kingsburg Strategic Planning Services
13 In brief, the benefits of our approach to successful team building and strategic planning are to address the key ingredients:
• Council management – Is a springboard for helping the governing body be intentional, purposeful, and deliberate.
• Group Relationships – Strengthen the relationships among members. • Goals and Objectives – Are a plan for what to do.
• Decision aid – Serves as a guide for making tough decisions in difficult situations such as where to invest energy, where to invest capital, and how to adjust to a rapidly changing environment.
• Inspiration – Acts as a tool for generating organization and community motivation and excitement.
As a former city manager who invested over fifteen years in local government management, and consultant for over eighteen years collaborating with leaders of public-sector agencies nationwide, I consider myself extremely effective as a catalyst partnering with groups by utilizing my in-depth understanding about local government operations with a highly interactive, stimulating, and practical approach to group facilitation. The result is a group recommitted to tackling, with a laser-like focus, today’s toughest challenges confronting local government leaders.
Beyond meeting facilitation, I bring expertise partnering with city managers and elected officials in navigating team building/group development and priority-setting processes – blending a productive process with valuable and contemporary insight on how local governments nationwide are leveraging the headwinds of change into a tailwind.
We refer to the gatherings of elected and appointed officials we design and facilitate as an Advance as opposed to a Retreat the commonly referred term applied to these types of meetings. Our work is aimed at helping governing bodies perform better while satisfying individual needs at the same time.
My role as meeting facilitator is an essential element to a successful process and achieving desired outcomes. These key skill sets reflect my philosophy and approach:
Old Mindset Modern Mindset
• Assumption that existing
advantages will persist.
• Community is static
• Conversations that reinforce
existing perspectives.
• Precise but slow.
• Prediction oriented.
• Extending a trajectory
• Assumption that existing advantages
will come under pressure.
• Community is dynamic
• Conversations that candidly question
the status quo.
• Fast and roughly right
• Discovery driven
• Promoting continual shifts
City of Kingsburg Strategic Planning Services
14 Effective facilitation skills and meeting management Extensive knowledge of local government
Add value during the discussion and throughout the process. Fair, objective, and impartial to all participants
Stimulate and encourage discussion and creative ideas.
I will facilitate the meeting by utilizing an approach that encourages the full participation of attendees, creates a relaxed and productive meeting environment, and keeps the group on-track with accomplishing agreed upon objectives.
City of Kingsburg Strategic Planning Services
15 B. QUALIFICATIONS
Founded in 2002, the Mejorando Group, a Hispanic owned and Certified MinorityBusiness Enterprise (MBE), is a consulting practice focused on improving the management and operation of government organizations. Offering consultation, facilitation, and training services the Mejorando Group values building and sustaining customer relationships by helping align your most important resource – your people – so that your organization moves faster and more successfully toward accomplishing your goal of high-quality public service. We take our name from the Spanish word, Mejorando, which translated means “Getting Better All The Time.” This reflects our commitment to our approach with clients who are seeking new ways to improve constantly.
Against a backdrop of changing mission requirements, shifting workforce demographics and increased public expectations of what the government can deliver, local governments are striving to attain the next level of performance – incorporating mission changes while they implement new technologies, equip an emerging workforce, adapt operating practices, and maintain stable budgets and respond to fluctuating budgets.
These multiple challenges are having a profound effect on the resources public sector agencies require, creating a need for organizations to adjust the size and mix of their workforce, leverage alternate workforce resources, and strengthen workforce capabilities.
We have earned a national reputation by delivering quality work products to our clients helping them accelerate high performance. We feature a proven record of partnering with organizations through the myriad of issues influencing individual performance, group/team interactions, and overall organizational effectiveness. Our “hands-on” approach and ability to collaborate with all levels, from field personnel to executive management, enable us to integrate strategy, structure, process, quality, and culture to the desired end: optimal performance.
The Mejorando Group is comprised of professionals that have served as executives and managers in organizations from both the public and private sector, and together have several years of experience working in all aspects of local government management.
As a result, we bring you extensive experience, breadth of expertise, strong people management skills, seasoned judgment and a valuable perspective that provides for an immediate connection with your organization’s employees.
Our full range of services includes the following:
• Facilitation Services – Our approach to facilitation, from group development to strategic planning, enables a group to focus on future conditions and generate progressive strategies and innovative tactics to effectively anticipate and respond to those often-changing circumstances. This results in a proactive and dynamic City of Kingsburg Strategic Planning Services
16 approach to sustaining a high-quality, high-performance organization. We are certified in Facilitation Skills from Development Dimensions International (DDI). • Talent Management Programs and Services:
o Succession Planning Programs – We are one of the country’s leading experts in effectively addressing the impacts from the changing workforce and designing succession planning programs. We design and implement all aspects of a robust Succession Planning Program which focuses on establishing job-level Competencies and recommending targeted improvements to Recruitment, Selection, Leadership Development, Workforce Learning/Training, and Promotional processes – in which all are synchronized towards equipping an agency’s workforce with the skills and capabilities to maintain high-quality service delivery and effective local government.
o Learning/Training – Design and Delivery - We develop learning/training strategies, design workshops, deliver and evaluate training, and provide coaching to executives and managers. Our “instructor-led, participant centered” approach to training limits lecture and focuses on using a variety of instructional methods (e.g., discussions, video-clips, case studies, small group exercises, handouts to complete, skill-practices, and group discussions) to maximize the use of Adult Learning. Our goal is for participants to master the knowledge, skills and behaviors emphasized in the training program and apply them to their day-to-day activities. We feature over forty (40) competency-based training workshops for workforce members from all areas of your organization, front-line to executives.
• Organizational Analysis and Process Improvement – We review and analyze various functional areas within an organization to help discover more effective ways to manage and perform management and organizational activities. The Mejorando Group helps organizations succeed in their efforts to excel by utilizing a results-oriented approach that assesses the current effectiveness of existing strategies, structures, programs, work processes, and measurement systems.
Strategies and tactics are provided to disrupt the status quo, and breakthrough practical solutions are implemented to align the organization’s people and work processes toward high performance.
Ours is a virtual consulting firm in which we blend our expertise and experience with that of other boutique-type firms to benefit our clients. This arrangement generates multiple dividends, including the application of extensive subject-matter experts and seasoned organizational development practitioners combined with the vast experience and expertise of former local government executives. Together, we help to effectively City of Kingsburg Strategic Planning Services
17 disrupt the status quo and bring leading-edge solutions to improve employee performance and organizational effectiveness.
Beyond our website which provides general information on our firm, services we provide, list of clients, and resources such as articles we have authored, we are extremely active in social media, providing relevant and timely content to those persons who are vigilant about “getting better all the time.”
City of Kingsburg Strategic Planning Services
18 C. FEE
The Fee Schedule is:
• Hourly rate is @$300 and estimate are twenty-five hours for interviews, agenda preparation, facilitation of community group meetings, report preparation, etc.
Total fee is $7,500.
• Rates for facilitation services are:
$4,900 for full day
$3,200 for half day
Presuming one 1 ½ day Strategic Planning workshop the fee for facilitation is $8,100 and hourly services is $7,500 for a grand total of $15,600.
Travel reimbursement is in addition to the fee and is estimated at $2,500 for up to two trips.
City of Kingsburg Strategic Planning Services
19 D. PROFILE/RESUME
Patrick Ibarra
Co-Founder and Partner, The Mejorando Group
As co-founder and partner, Patrick Ibarra is responsible for Strategic Planning Processes and Facilitation, Talent Management (i.e., Workforce and Succession Planning), and Organizational Effectiveness services. As a Consultant and Manager in both public and private sector organizations, including as a city manager, Mr. Ibarra brings organizations over 37 years of experience and a shared understanding of the particular demands and constraints placed on government organizations and their employees.
Patrick has designed and facilitated strategic planning in 2021, 2022 and scheduled for 2023, for the following municipalities:
Arizona
1. Chandler (pop. 249,146)
2. Kingman (pop. 29,726)
3. Queen Creek (pop. 66,146) – scheduled for February 2023 California
4. Alhambra (pop. 84,647)
5. Antioch (pop. 111,200)
6. Bakersfield (pop. 407,715)
7. Claremont (pop. 36,090)
8. Clayton (pop. 12,083)
9. Coachella (pop. 45,181)
10.Concord (pop. 129,183)
11.Costa Mesa (pop. 110,750) – scheduled for March of 2023
12.Fillmore (pop. 15,664) – 2023
13.Martinez (pop. 38,373)
14.Montebello (pop. 62,742)
15.Monterey (pop. 28,352)
16.Monterey Park (pop. 60,439) in 2021, 2022 and update scheduled for 2023
17.Norwalk (pop. 106,084) – update scheduled for April of 2023
18.Pico Rivera (pop. 64,001) – in 2021, 2022 and 2023
19.Pinole (pop. 18,821) – scheduled for April of 2023
20.Pittsburg (pop. 72,141) –update scheduled for March 2023
21.San Bruno (pop. 43,083)
22.San Gabriel (pop. 40, 108) – 2022
23.San Pablo (pop. 31,124) – update scheduled for April 2023
24.San Ramon (pop. 75,648) – in 2021, 2022 and update scheduled for April of 2023
City of Kingsburg Strategic Planning Services
20 Colorado
25. Durango (pop. 18,588) 2021, 2022 and 2023
26.Rifle (pop. 9,650) –2021, 2022 and scheduled for March of 2023 Oklahoma
27.Bartlesville (pop. 36,412) - 2022
Texas
28.Arlington (pop. 395,477)
29. Carrollton (pop. 135,834) - in 2021 and 2022
30. Corpus Christi (pop. 325,780)
31.Denton (pop. 136,195)
32.El Campo (pop. 11,630)
33.Flower Mound (78,854)
34.Kyle (pop. 42,706)
35.Lewisville (pop. 112,944) – scheduled for March of 2023 Patrick utilizes thought-provoking and relevant exercises to actively engage the group, uses consensus decision-making techniques, guides group discussions to stay on track, manages conflict using a collaborative approach, and creates an environment where members enjoy a positive, growing experience while they work to attain group goals.
Beyond meeting facilitation, he brings expertise partnering with city managers and elected officials in navigating the priority-setting process – blending an efficient and productive process with valuable and contemporary insight on how local governments nationwide are leveraging the headwinds of change into a tailwind.
Employment History
The Mejorando Group Consulting Practice, Co-Founder and Partner City of Port Angeles, Washington City Manager
City of Mason, Ohio Assistant City Manager/Human Resource Director City of Emporia, Kansas, Management Assistant, Office of the City Manager City of Phoenix, Arizona, Management Assistant, Public Works Department Education
• Master of Human Resources and Organization Development, University of San Francisco
• Master of Public Administration, Arizona State University • Bachelor of Science degree, Political Science, Central Missouri State University • Graduate of the University of Virginia Senior Executive Institute for Public Service • Certified to administer Assessment and Performance Support tools, Center for Creative Leadership
• Certified Facilitator, Development Dimensions International City of Kingsburg Strategic Planning Services
21 Publications (recent)
“Break Glass: 10 Emergency Ways to Combat the Hiring Crisis” – February 2023 issue of Public Management published by ICMA
“Help Wanted Part Two: The Rapidly Changing Role of Human Resources” – August 2022 issue of Public Management published by ICMA
“Help Wanted Part One: Turning Your Workplace into a Talent Magnet” – June 2022 issue of Public Management by ICMA
“A Healthy Workplace Culture is the “Secret Sauce” for Success, Part 2” – September 2021 issue of Public Management by ICMA
“A Healthy Workplace Culture is the “Secret Sauce” for Success, Part 1” – August 2021 issue of Public Management by ICMA
“Don’t Get Ready, Get Started – Your Innovation Fitness Plan” – April 2021 issue of Public Management by ICMA
“We’ve Always Done It That Way Is Over: Part Four – Innovating Your Future” December 2020 issue of Public Management by ICMA
“We’ve Always Done It That Way Is Over: Part Three – Reimagining Your Community” August 2020 issue of Public Management by ICMA “We’ve Always Done It That Way Is Over: Part Two - Building a Talent Centric Workforce” May 2020 issue of Public Management by ICMA
“We’ve Always Done It That Way Is Over: Part One - What’s Next; Leading Change is a Process, not an Event” February 2020 issue of Public Management by ICMA “Every Employee is a Chief Experience Officer” November 2019 issue of Public Management by ICMA
“How to Create a Performance-Driven Workforce” July 2019 issue of Public Management by ICMA
“Drivers of High Performance - Pay Attention to Your Rock Stars” April 2019 issue of Public Management by ICMA
NNOORRWWAALLKK
Strategic
Plan
March 2021
- CITY OF -
CALIFORNIA
Mission
The City of Norwalk is committed to
meeting the needs of its residents and
businesses by providing exceptional
public services and facilities that
are responsive to the community
through honest, efficient, and fiscally
responsible leadership.
Vision
The City of Norwalk is a safe,
family-oriented community
that continuously improves
the services it provides its
citizens and businesses.
Values
• We are accessible, honest, and transparent in all interactions. • We are responsive to meeting the challenging needs of our community. • We are fiscally responsible, ethical, and transparent in our stewardship. • We place high value on individual and team accountability. • We deliver exemplary work and services.
• We encourage innovation and creativity.
• We make decisions based on “What is best for Norwalk?” Focus Areas
Public Safety • Economic Development • Infrastructure
Goal 1:
Provide high quality
customer service
To the community
Promote customer-focused culture
that prizes accessible, consistent,
and predictable delivery of service
• Completion of biennial training on professional customer service by all employees
• Completion of annual training on leadership by employees • Average of at least 90% “good” or “excellent” customer service scores on citywide resident satisfaction survey Consistently collect
meaningful feedback
• Percentage of public-facing City departments that
routinely collect feedback
Improve external and internal
coordination and communication
• Percentage of customers satisfied with process of
reporting problems (ex. potholes) to the City
• Number of visits to the City’s public website
• Number of in-person appointments
Ensure that equipment and technology
are in place so that employees can
achieve high quality public service
• Percentage of City employees that “Agree” and
“Strongly Agree” that they have access to the necessary tools, equipment and materials per the Citywide employee satisfaction survey
Work in partnership
with all of our communities to
achieve safe & livable neighborhoods
Enhance maintenance and
beautification practices
• Prepare a work plan to upgrade and enhance conditions and appearance of city infrastructure
• Amount of waste removed with bulky items pickup
• Number of graffiti sites removed
• Amount of debris removed by street sweeping
Invest in street infrastructure
• Miles of streets repaired by fiscal year
• Increase streets overall condition index
• Improve timeliness of project delivery
• Amount of funding invested by fiscal year
Cultivate civic engagement
and participation
• Develop civic applications and tools to connect government with those we serve
• Participation in public outreach efforts
• Increase community policing efforts
• Number of views and followers on social media
• Number of flyers and newsletters mailed
Improve living conditions for
residents in greatest need
• Rate of unsheltered homeless individuals
• Number of meals delivered to seniors
• Number of families receiving low income housing assistance Goal 2:
Goal 3:
Partner with our stakeholders to Create
and sustain a resilient and economically
prosperous City with opportunity for everyone
COMPREHENSIVE
ANNUAL FINANCIAL REPORT
2019-2020
Norwalk, California
Create dynamic neighborhoods
that incorporate mobility,
connectivity and sustainability
• Increase accessibility of streets, sidewalks and buildings for people with disabilities
• Increase number of businesses and households that have an organics recycling program in place
• Increase the supply of affordable and attainable homes in the community
Diversify
and grow the
local economy
• Increase incentives available to attract new businesses to the community
• Increase outreach efforts to diverse business sectors • Increase the number of business and associated jobs in the community
Build great public
destinations
• Create a new transit village at the former
California Youth Authority
• Develop a state-of-the art recreation facility at the former Tank Farm
• Expand the Entertainment District
• Envision a new mixed-use village at Excelsior High School Maintain strong local tax base to
support City operations
• Amount of financial reserve available
• Increase in assessed valuation from new investment
Norwalk City Council
Mayor Jennifer Perez Vice Mayor Tony Ayala
Councilmember Rick Ramirez Councilmember Margarita L. Rios Councilmember Ana Valencia City ManagerJesus Gomez
Deputy City Manager Richard Rojas
Department/Director
City Clerk Theresa Devoy
Finance Jana Stuard
Human Resources Carina Montes
Community Development John P. Ramirez
Public Safety Grissel Chavez
Public Services Glen Kau
Recreation Elizabeth Rock
Social Services Gabriela Regalado
Transportation Jim Parker
City of Norwalk
12700 Norwalk Boulevard, Norwalk, CA 90650
norwalk.org
The Centre for Organization Effectiveness | 3914 Murphy Canyon Road A164, San Diego, CA 92123 | 619-354-5702 | tcfoe.org STRATEGIC PLANNING – SPRING 2023
CK006 Proposal
January 18, 2023
Inspiring Excellence in Leaders and Organizations
The Centre’s purpose is to advance the public good by inspiring excellence in leaders at all levels in community-serving organizations – public sector, nonprofit, education, and healthcare – and by helping them positively affect people’s lives.
Since 1993, The Centre has partnered with hundreds of such organizations to drive important outcomes.
We look forward to working with you on this important work.
SCOPE
The City of Kingsburg has requested The Centre for Organization Effectiveness to provide consulting services in the form of strategic planning support. Services will include support for the design and facilitation of a three-part strategic planning process that will highlight collaboration with members of the City Council, staff, and community.
Consulting services will include:
PHASE 1: PROJECT INITIATION AND STRATEGIC FRAMEWORK
Phase 1 will comprise project initiation and development of the strategic framework, which will provide the structure for development of the strategic plan. Specific activities during this phase include the following:
1. Initiation Meeting and Coordination: Centre consultants will meet with the City Manager in an initiation meeting by videoconference to: discuss the planning process and desired outcomes and expectations; review relevant City data and trends; and set an initial strategic framework with recently developed goals and an outline of desired components (e.g., strategies, performance measures, etc.) that will form the basis of the strategic plan. The results of the initiation meeting will be summarized in a high-level memorandum. Ongoing coordination with the City Manager’s office and project administration will occur as part of this task.
2. Department Head Interviews: Centre consultants will conduct ten (10) one-one-one interviews via videoconference with City department heads and key staff to discuss challenges and opportunities that may further inform strategic plan development. Prior to the interviews, Centre consultants will review and confirm the interview questions with the City Manager. Key findings of the interviews will be summarized in a high-level memorandum.
3. Draft Strategic Framework: Centre consultants will produce a simple, 2-page Draft Strategic Framework document that outlines existing/draft plan elements (e.g., vision, mission, goals), defines each element, and organizes the elements in an illustrative, hierarchical layout. City staff will review each draft (two drafts) and provide one set of consolidated revisions to the Centre.
PHASE 2: CITY COUNCIL AND PUBLIC ENGAGEMENT
Phase 2 will focus on engaging the City Council and the community in reviewing the Draft Strategic Framework and identifying priorities for the future. Specific activities during this phase include the following:
The Centre for Organization Effectiveness | 3914 Murphy Canyon Road A164, San Diego, CA 92123 | 619-354-5702 | tcfoe.org
1. City Council Workshop: Centre consultants will collaborate with the City Manager to design and facilitate an inperson, half-day workshop with the City Council to facilitate councilmembers’ input on priority issue and opportunity areas for the Strategic Plan and to review and refine the Draft Strategic Framework. The results of the workshop will be summarized in a high-level memorandum.
2. Public Workshop: Centre consultants with support from City staff will design an agenda and materials as part of facilitating one (1) two-hour public workshop to review the Draft Strategic Framework and collect public input on priorities for the future. Centre consultants will design workshop presentation materials and handouts:
agenda, comment form, and similar. City staff will conduct public notifications and communications, provide Spanish language translations (if needed), and provide a City facility for the workshop. The results of the workshop will be summarized in a high-level memorandum.
PHASE 3: STRATEGIC PLAN DEVELOPMENT AND DELIVERY
The Centre will develop and deliver the five-year, comprehensive Strategic Plan through an iterative development and refinement process with City staff. Incorporating direction from City Council and City Departments and public input, the resulting plan is anticipated to include the following elements: mission, vision, core values, goals, strategies, and performance measures.
1. Strategic Plan Development: Centre consultants will draft the content of the Strategic Plan and apply a professional yet simple graphic design to the document in Microsoft Word. City staff may provide pictures/imagery that may enhance the design. The Centre will produce three drafts of the plan: Admin Draft, Draft, and Final Draft. City staff will review each draft and provide one set of consolidated revisions to the Centre for incorporating in the next draft.
2. Strategy Sessions (2): As part of the plan development process, Centre consultants, the City Manager, and City department heads will convene in two (2) strategy sessions via videoconference to review and refine the Admin Draft and Draft Strategic Plan. The results of the sessions will be summarized in high-level memoranda.
3. Strategic Plan Presentation: To support the City Manager’s presentation of the Final Draft Strategic Plan to the City Council for adoption, Centre consultants will produce an accompanying PowerPoint presentation in two drafts: Draft and Final
SUMMARY OF WORK PRODUCTS
Following is a summary of the work products included in the preceding scope of work:
1.1 Initiation Meeting: agenda; summary memorandum
1.2 Department Head Interviews (10): interview questions; 10 interviews; summary memorandum
1.3 Draft Strategic Framework: summary document and illustration
2.1 City Council Workshop: agenda; presentation; facilitated half-day workshop; summary memorandum
2.2 Public Workshop: agenda; presentation; handouts; facilitated 2-hour workshop; summary memorandum
3.1 Strategic Plan: written and designed; three (3) drafts (Admin; Draft; Final Draft)
3.2 Strategy Session: agenda; facilitated session; summary memorandum
3.3 Strategic Plan Presentation: PowerPoint; two (2) drafts (Draft; Final) Travel expenses to support two trips to the City of Kingsburg are included in this scope of work. All other services are anticipated to be delivered virtually.
The Centre for Organization Effectiveness | 3914 Murphy Canyon Road A164, San Diego, CA 92123 | 619-354-5702 | tcfoe.org
CONSULTANTS
Andy Pendoley, M.A.
Andy Pendoley offers over 25 years of experience as a facilitator, strategic planner, and public outreach specialist. Andy designs and leads processes that harness the collective wisdom, experiences, and passions of a team or community to create impactful change and results. His approach emphasizes hands-on, interactive, and powerful collaborations that are grounded in data and research and shared understandings among participants, and that create forward-thinking and practical plans and outcomes.
Andy’s passion for designing and facilitating participatory processes and developing innovative and implementable plans for organizations and communities is guided by principles of inclusivity, creativity, and practicality. Andy has applied his experience in a wide range of multi-layered, complex community planning efforts including land use, urban design, parks and recreation, mobility, economic development, environmental health, health and human services, and more.
In the San Diego region, he has worked across urban, suburban, and rural community types, supporting many public agencies including the County of San Diego, San Diego County Air Pollution Control District, SANDAG, the Port of San Diego, and the cities of San Diego, Chula Vista, Imperial Beach, Lemon Grove, and La Mesa. His experience also includes providing community engagement support to major development projects, as well as developing strategic plans to support organizational development of public and nonprofit agencies.
Andy is a faculty member with the School of Public Affairs, San Diego State University, as Lecturer in the undergraduate Research Methods course. He is a Partner with Social Venture Partners San Diego, providing time and expertise to support new and emerging nonprofits’ organizational strength and impact.
Andy earned a M.A. in Communication from San Diego State University and a B.A. in Sociology— Organizational Studies from the University of California, Davis.
The Centre for Organization Effectiveness | 3914 Murphy Canyon Road A164, San Diego, CA 92123 | 619-354-5702 | tcfoe.org
COST ESTIMATE
The cost estimate for this project is $48,975.
Support requested by the Client that extends beyond the scope of this proposal will be billed at an hourly rate of $305.
Additional materials and expenses, if any, will be billed at cost.
BILLING
All projects are billed on a net-30 basis. This project will be billed on the schedule below. Any charges in addition to those outlined in this scope that result from Client requests will be billed on the first subsequent installment. The Centre reserves the right to amend this billing schedule if the project is placed on hold (e.g., the client opts to pause work), or if the client and The Centre mutually agree to rescope the project.
BILLING SCHEDULE
Installment Date Amount
1 of 2 June 1, 2023 $24,488
2 of 2 July 1, 2023 $24,487
The Centre will submit invoices to the person or people listed below. Please notify your Centre Project Manager if any of the information is inaccurate.
Billing Contact(s): Alex Henderson
Email Addresses(s): [email protected]
TERMS AND CONDITIONS
• If additional support is requested beyond this scope, a new proposal will be required. • If additional materials are requested, those will be billed at cost. • The client will provide the location, all A/V equipment, flipchart stand/paper (as needed), and food. • This proposal and pricing are valid through 6/30/23.
1 TABLE OF CONTENTS
I N T R O D U C T I O N 2
A B O U T T H I S P L A N 2
S T R A T E G I C P L A N N I N G P R O C E S S 3
P L A N S T R U C T U R E 4
S U C C E S S F U L I M P L E M E N T A T I O N 5
T R A N S P A R E N C Y & A C C O U N T A B I L I T Y 6 C A R L S B A D C O M M U N I T Y V I S I O N 7
C O R E S E R V I C E S 8
202 3 - 2 0 2 7 S T R A T E G I C G O A L S 9
G O A L 1: C O M M U N I T Y C H A R A C T E R
G O A L 2 : Q U A L I T Y O F L I F E A N D S A F E T Y G O A L 3 : S U S T A I N A B I L I T Y A N D T H E N A T U R A L E N V I R O N M E N T G O A L 4 : E C O N O M I C V I T A L I T Y
G O A L 5 : O R G A N I Z A T I O N A L E X C E L L E N C E A N D F I S C A L H E A L T H A P P E N D I C E S 22
C O M M U N I T Y I N P U T R E P O R T
E X I S T I N G P O L I C I E S & P L A N S
O N G O I N G C A P I T A L P R O J E C T S
D E P A R T M E N T O V E R V I E W S
2 INTRODUCTION
The City of Carlsbad is ideally situated in north San Diego County, where a great climate, beautiful beaches and lagoons, and abundant natural open space combine with world-class resorts, a thriving and diverse business community, and well planned neighborhoods to create the ideal California experience.
Covering nearly 40 square miles and home to about 115,000 residents, the City of Carlsbad is governed by a fiveperson City Council who, along with a dedicated workforce led by a professional City Manager, work toward one key purpose: To enhance the lives of all who live, work and play in our city by setting the standard for providing top quality, efficient local government services.
ABOUT THIS PLAN
The purpose of this strategic plan is to focus city
resources to fulfil the Carlsbad community’s vision for the future. For many years, the Carlsbad City Council
engaged in an annual goal-setting process to identify
high priority projects and initiatives toward this end. In 2021, the City Council decided to instead create a 5-
Year Strategic Plan to accomplish several important
objectives:
Focus
The City Council understands that if everything is a priority, then nothing is.
Choosing five goals for a five-year period allows resources to be focused, increasing results.
Momentum
Provide clear and consistent policy direction to city staff, enabling the momentum needed to achieve major goals important to the Carlsbad community.
Alignment
Create better alignment between City Council policy direction and the operational realities of day to day city operations.
Connection
Connect everything the city does to the fulfilment of the community’s vision, from core services to major construction projects to aspirational policy goals.
Accountability
Identify key indicators of success that are measurable and transparent. 3 STRATEGIC PLANNING PROCESS
The City of Carlsbad engaged The Centre for Organization Effectiveness to assist with the development of the strategic plan. To create the plan, the city took an inclusive approach by inviting a wide range of stakeholders to provide input at multiple milestones during the process. 4 PLAN STRUCTURE
The 5-Year Strategic Plan includes high level goals, objectives, projects and service commitments that support the Carlsbad Community Vision. Specific work plans and resource allocations are developed each year and included in the city’s annual budget.
Aspirational statement that
supports one or more of the
community values in the
Carlsbad Community Vision
Capital Improvement Program
(major construction) projects
that support goals
Major initiatives/areas of
focus to achieve the goal
Day to day city services that will
continue to be provided at a
high level to achieve the goal
Indicators of success. Things
that can be measured to show
progress
5 SUCCESSFUL IMPLEMENTATION
This success of this strategic plan depends on everyone involved understanding their roles in realizing the city’s goals over the next five years.
City Council
Provides policy direction, allocates sufficient resources, and limits competing direction that could divert attention from the five goals. Adopts annual budget and work plan that supports 5-Year Strategic Plan.
Boards, Commissions & Committees
Understand the five goals of the strategic plan and create and implement annual work plans to support them.
City Manager
Aligns and deploys resources to achieve the goals of the strategic plan. Ensures all city employees understand how their work supports the 5-Year Strategic Plan. Notifies City Council if adjustments are needed due to unforeseen events and resource constraints.
Informs the City Council if new direction could interfere with achieving the goals of the 5-Year Strategic Plan. Tracks and reports status of key performance indicators and makes operational adjustments as needed to ensure measures will be achieved.
City workforce
Understands how their day to day work supports the 5-Year Strategic Plan. Alerts supervisors of opportunities to increase alignment with the plan goals and potential roadblocks so they can be overcome.
Community members
Learn about the 5-Year Strategic Plan and provide ongoing feedback that will help ensure the five goals are achieved. Engage in the annual budget process to monitor progress and help guide short term priorities for alignment with five goals. 6 TRANSPARENCY & ACCOUNTABILITY
Alignment with the City Council 5-Year Strategic Plan will become an integral part of everything the city does, highlighted through the following:
Public dashboard
City staff will develop a digital dashboard to track and display progress on strategic plan goals, with a focus on key performance indicators. This dashboard will be available on an ongoing basis and highlighted during the annual budget process.
Annual budget process
During the annual budget process, the City Council will have an opportunity to review the plan’s progress and provide direction on any adjustments and refinements desired, keeping in mind the importance of remaining focused and building momentum around the goals identified in the plan. City staff will propose a work plan and budget each year that focuses on the goals of the 5-Year Strategic Plan.
Goal visibility
City staff will highlight strategic plan goals in staff reports and presentations to the City Council and its boards, commissions and committees. This will help reinforce alignment between the day to day work and the 5-Year Strategic Plan and demonstrate to the public how city resources are supporting the plan.
Adaptation
The 5-Year Strategic Plan is intended to provide consistent focus on five key goals to build the momentum needed to achieve results. However, the city operates in a dynamic environment and must take into account unanticipated needs, changing community priorities and emergencies, all of which could require a different allocation of resources. As such, the City Council may direct staff to update its strategic plan during the five-year implementation period, with the understanding that city staff will inform the City Council of how any updates could affect the achievement of the five priority goals.
7 CARLSBAD COMMUNITY VISION
Carlsbad is guided by nine core values that make up the community’s vision for the future. These values were identified over 10 years ago through a collaborative process with the community and have been reaffirmed over the years through regular check-ins and ongoing community engagement. 8 CORE SERVICES
The city fulfills its purpose and supports the Community Vison every day through the collective work and contributions of the city workforce who focus on the core services and functions of municipal government. Even with the best strategic plan, the City of Carlsbad would not be the city it is today without a firm commitment to providing these core services at a very high level of quality. And, from a resource perspective, these ongoing services represent the vast majority of the city’s annual budget.
Without this attention to high quality work and dedicated employees, those who live, work, and play in Carlsbad would not be able to enjoy the parks, trails, open space, libraries, arts, clean and safe water, well-maintained streets, and the peace of mind knowing they are safe.
This plan is focused on achieving five goals over the next five years, and those goals are described in the pages ahead. Ongoing core services and major projects that support the goals are included in each section, along with new initiatives. By including new and ongoing work, this plan helps connect everything the city does, creating more alignment and enabling momentum to build around those things most important to the community.
Even with the best strategic plan, the
City of Carlsbad would not be the city
it is today without a firm
commitment to providing the highest
level of service
Even with the best strategic plan, the
City of Carlsbad would not be the city
it is today without a firm
commitment to providing the highest
level of service
9 2023-2027 STRATEGIC GOALS
The Carlsbad City Council has endorsed the Strategic Goals, Objectives, Capital Improvement Projects and Core Services to be prioritized over the next five years. Progress on specific projects and objectives, ongoing service levels, and a variety of Key Performance Indicators, will be tracked and reported on to demonstrate achievement of the Strategic Goals.
In 5 years …
Even though the city has grown and changed, residents agree that it still has the smalltown beach community character and connectedness that made them want to live here in the first place. Diverse community members of all ages enjoy participating in the wide array of programs and events offered by the city, where they run into neighbors, meet new friends and, mostly importantly, feel welcome and included.
Key performance indicators _____________________________________________________________ Resident responses to survey questions related to community character Participation in civic engagement opportunities
Participation in city library, arts and recreation programs and events Number of volunteer hours
Strategic objectives _______________________________________________________________________ 1 Work with the community to develop a new approach to maintain quality of life while managing growth in Carlsbad, consistent with state law. 2 Develop objective design standards for multifamily housing throughout the city. 3 Create opportunities for more affordable housing in Carlsbad by implementing the policies and programs in the 2021-2029 Housing Element.
4 Work with the San Diego Association of Governments and the North County Transit District to prioritize, determine costs, and work with state and federal representatives to seek funding for preliminary design and technical studies for lowering the railroad tracks in the Village. 5 Develop, implement and promote programs that enhance wellness, socialization, inclusion and active living.
10 6
Implement the policies and programs in the following city plans based on annual budget appropriations by the City Council:
Age-Friendly Action Plan
Arts & Culture Master Plan
Carlsbad General Plan
Local Coastal Program
Homeless Goal Work Plan
Parks & Recreation Master Plan
Library Strategic Plan
Trails Master Plan
Village and Barrio Master Plan
Homeless Response Plan
Priority Projects __________________________________________________________ The city expects to complete the following work on Capital Improvement projects to support this goal through 2027:
• Complete design work for the Monroe Street Pool Renovation and Replacement Project • Complete design and permitting for the South Carlsbad Boulevard Realignment between Manzano Drive and Island Way
• Complete conceptual design for the South Carlsbad Coastline Project • Complete plans, specifications, bidding and construction of Veterans Memorial Park • Complete conceptual design/master plan and permitting for Robertson Ranch Community Park • Complete conceptual design/master plan for Business Park Recreational Facility (Zone 5 Park) • Complete design and construction of a community garden at Stagecoach Community Park • Complete the installation of additional pedestrian lighting throughout the Village as part of the Carlsbad Village Lighting Study
• Complete a feasibility study to make Tyler Street in the Barrio one-way • Complete construction of five new traffic circles and other traffic calming measures in two other intersections in the Barrio
• Complete a feasibility study for turning part of Grand Avenue into a pedestrian only “Grand Promenade” • Enhance existing crosswalks on Carlsbad Boulevard between Mountain View Drive and Tamarack Avenue • Begin construction of walking, biking and traffic improvements (includes a roundabout at the intersection of Cannon Road and Carlsbad Boulevard), and a new blufftop gathering area in the Terramar area • Implement a new intelligent parking program in the Village • Initiate the installation of new pedestrian lighting along main sidewalks in the Barrio • Enhance bike lanes by adding green paint to conflict areas at various locations citywide including Carlsbad Boulevard, La Costa Avenue, Cannon Road and Jefferson Street • Audio-visual upgrade/replacement for Schulman Auditorium and Cannon Gallery 11 Core services _____________________________________________________________________________ The city will maintain the following high levels of service annually in support of this goal:
• Maintain 432 acres of community parks and special use areas, and 51 miles of open space trails • Provide a diverse array of affordable recreation, library and arts programs, classes and events for all ages • Operate four community centers and a senior center, open a total of approximately 17,000 hours annually • Operate two aquatic centers with programming for all ages and abilities • Host special events throughout the year to bring the community together • Maintain three library locations, open a total of 7,600 hours annually • Circulate over 800,000 library materials annually
• Manage a rental assistance program serving 600 lower income households • Provide 35,000 meals via the senior nutrition program annually • Address approximately 1,200 code enforcement cases annually, including those related to public safety • Process an average of 4,500 building permits and conduct over 18,000 building inspections each year 12 In 5 years …
The City of Carlsbad remains one of the safest cities in the region due to new investments in fire and emergency medical services and a well-equipped and highly trained Police Department that enjoys excellent relationships with the community. Critical infrastructure like roads and pipes are well-maintained, while parks, community centers, libraries and other facilities reflect the community’s high standards.
Key performance indicators _____________________________________________________________ Resident responses to survey questions related to safety, quality of life, city services and amenities Carlsbad crime statistics
Emergency response times
Condition of city assets like roads, parks and buildings Indicators to be identified in an updated Homeless Response Plan that show progress addressing homelessness, such as:
o Number of persons placed in temporary or permanent housing o Number of persons who received services
Strategic objectives _______________________________________________________________________ 1 Enhance the quality of life for everyone in Carlsbad by adopting and implementing an updated Homeless Response Plan that addresses the complex needs of individuals experiencing, or at risk of experiencing homelessness in a compassionate and effective manner and reduces the impacts of homelessness on the community.
2 Foster strong relationships between community members and members of the Police Department, including the formation of a community-police engagement commission. 3 Bring Fire Department up to Standards of Cover to ensure the city is prepared to meet the community’s changing fire and emergency medical needs.
4 Manage, maintain and enhance the city’s roadway to provide a safe, efficient and cost-effective multi-modal transportation system.
13 5
Implement the policies and programs in the following city plans based on annual budget appropriations by the City Council:
Age-Friendly Action Plan
Asset Management Master Plan
Carlsbad General Plan
Community Development Block
Drainage Master Plan
Grant Consolidated Plan
Fire Department Standards of
Coverage
Homelessness Goal Work Plan
Homeless Response Plan
Parks & Recreation Department Master Plan
Public Housing Authority Plan
Recycled Water Master Plan
San Diego County Multi-Jurisdictional Hazard
Mitigation Plan
SCADA Master Plan
Urban Water Management Plan
Wastewater Master Plan
Water Master Plan
Priority projects __________________________________________________________________________ The city expects to complete the following work on Capital Improvement projects to support this goal through 2027:
• Complete Palomar Airport Road and College Boulevard Improvements • Complete traffic calming project on Tamarack Avenue from Skyline Avenue to Adams Street • Complete traffic calming projects at various locations in the city including Victoria Avenue, Monroe Street, Highland Drive, Nueva Castilla, Celinda Drive, Circulo Sequoia, Park Drive, Hummingbird Road and Black Rail Road per the Carlsbad Residential Traffic Management Program • Complete El Camino Real widening from
o Poinsettia Lane to Camino Vida Roble
o Arenal Road to La Costa Avenue
o Sunny Creek Road to Jackspar Drive
• Complete reconfiguration of right turn lane from northbound El Camino Real to eastbound Alga Road. • Initiate construction to repair and upgrade beach access stairs and upper sidewalk between Pine and Tamarack avenues
• Initiate projects as part of the Utility Undergrounding Program, in coordination with San Diego Gas & Electric and other utility providers
• Complete Avenida Encinas Coastal Rail Trail and pedestrian improvements • Complete design of Carlsbad Boulevard and Tamarack Avenue pedestrian improvements • Initiate project to improve Americans with Disabilities Act beach access from Pine to Tamarack avenues • Complete Avenida Encinas and Palomar Airport Road pedestrian improvements • Initiate design of Carlsbad Boulevard pedestrian lighting improvements between Tamarack Avenue and State Street, in coordination with SDG&E
• Complete design of La Costa Avenue traffic improvements • Complete Melrose Drive right turn lane to westbound Palomar Airport Road • Complete traffic signal modifications at Maverick Way and Camino De Los Coches • Evaluate new intersection control at Camino De Los Coches and La Costa Avenue 14 • Complete improvements to Christiansen Way
• Complete design of Valley Street traffic calming between Magnolia and Chestnut avenues • Complete design of Chestnut Avenue complete street improvements between Valley Street and Pio Pico Drive
• Complete design of Chestnut Avenue complete street improvements between I-5 and the railroad tracks • Complete design of street improvements for State Street and Grand Avenue • Complete construction of Fire Station 2
• Complete construction of temporary Fire Station 7
• Identify site and complete preliminary design for permanent Fire Station 7 • Complete the design of new walking, biking and traffic improvements on Valley Street between Magnolia and Chestnut avenues
• Begin construction of walking, biking and traffic improvements on Kelly and Park drives by Kelly Elementary School and initiate Safe Routes to School program • Complete Local Roadway Safety Plan and start implementation • Complete construction of retaining wall, drainage and street improvements on Park Drive from Bayshore Drive to just west of Marina Drive
• Work to expand homeless shelter capacity at La Posada de Guadalupe Core services _____________________________________________________________________________ The city will maintain the following high levels of service annually in support of this goal:
• Respond to approximately 100,000 police calls for service annually with a response time for priority one calls that is lower than the national average of six minutes • Maintain a 24/7 dispatch center that answers approximately 36,000 9-1-1 calls annually • Complete investigations for violent crimes, property crimes, fraud and financial crimes, auto theft, juvenile crime, elder abuse and child abuse
• Provide canine units, bicycle patrol, crisis negotiations, bilingual services, and mental health assistance teams
• Participate in regional task forces that focus on narcotics and gangs • Provide school resource officers to middle and high schools • Provide rangers to protect safety in parks, on beaches and city trails • Maintain a SWAT capability that assists with high-risk situations • Support public safety at approximately 30 special events annually • Inform the community about crime prevention, fire prevention and traffic safety including educating the public on e-bike safety
• Respond to about 14,000 Fire Department incidents and transport about 6,500 patients to local hospitals for care
• Perform over 350 beach rescues annually while also providing about 25,000 actions aimed at preventing beach emergencies to the more than 750,000 visitors to Carlsbad beaches 15 • Conduct over 3,500 fire inspections to limit the community’s risk through preventive actions • Complete over 750 plan reviews for fire prevention
• Supply and maintain 4,441 fire hydrants citywide
• Provide homeless response services including social worker and housing placement services, hotel vouchers, and encampment cleanups
• Maintain over 450 city-owned fleet vehicles so city services run seamlessly • Repair over 30,000 square feet of sidewalk and asphalt annually • Maintain 350 miles of streets
• Maintain 342 acres of community parks and special use areas • Provide 4.8 billion gallons of drinking water to more than 30,000 homes and businesses each year with 455 miles of pipeline, 17 pressure zones, 71 pressure regulating stations, three pumping stations, 14,369 valves and over 30,000 potable meters
• Manage the recycled water system’s three storage tanks, four pump stations, three pressure reducing stations, five pressure zones, 95 miles of pipelines, 815 valves, 961 meters and water recycling plant • Manage a sewage collection system that includes 11 wastewater lift stations and wet wells, 265 miles of mainlines and 6,056 access holes
16 In 5 years …
Thanks to the city’s strategic approach to environmental sustainability, Carlsbad is seen as a model for how to leverage partnerships and innovation to achieve climate and environmental goals. City residents and businesses feel supported in their own environmental sustainability efforts, whether it’s complying with new mandates or taking advantage of opportunities to go above and beyond. As a result, the city has met or exceeded goals for eliminating greenhouse gas emissions, reducing what goes to landfills, keeping creeks, lagoons and the ocean clean, and protecting native habitat and natural open space.
Key performance indicators _____________________________________________________________ Greenhouse gas emissions
Lagoon and ocean water quality
Reduction in materials going to the landfill
Community compliance with environmental regulations
Acres of habitat managed, restored and preserved
Percentage of the city fleet powered by hybrid or electric vehicle technology Percentage of energy for city operations using clean sources Strategic objectives _______________________________________________________________________ 1 Research and evaluate a Climate Adaptation/Sustainability Plan to address the impacts of climate change, including but not limited to extreme heat, drought, erosion, flooding and wildfire. 2 Transform roadways and implement programs that provide options to move around Carlsbad, such as walking and biking, that reduce the city’s greenhouse gas emissions. 3 Increase citywide electric vehicle charging infrastructure and transition all passenger fleet vehicle purchases after FY 2022-23 to be electric vehicles, with the exception of public safety vehicle purchases, which will be electric where feasible.
4 Seek grant funding to develop a Sea Level Rise Adaptation Plan (following Coastal Commission approval of the 2021 comprehensive update to the city’s Local Coastal Program). 5 Develop partnerships with nonprofit, academic and other non-governmental organizations to leverage environmental sustainability efforts and programs. 6 Implement the policies and programs in the following city plans based on annual budget appropriations by the City Council:
Carlsbad General Plan
Climate Action Plan
Community Forest Management Plan
Habitat Management Plan
Integrated Pest Management Plan
Jurisdictional Urban Runoff
Management Plan
Local Coastal Program
Sustainable Materials Management and
Implementation Plan
Sustainable Mobility Plan
Water Quality Improvement Plan
Preserve Management Plan
17 Priority projects __________________________________________________________________________ The city expects to complete the following work on Capital Improvement projects to support this goal through 2027:
• Meet implementation goals for the Sustainable Mobility Plan • Complete Maerkle Reservoir Solar Project
• Complete Trash Amendment Compliance Program improvements • Complete preliminary design and permitting for the South Carlsbad Boulevard Realignment between Manzano Drive to Island Way
Core services _____________________________________________________________________________ The city will maintain the following high levels of service annually in support of this goal:
• Oversee the management of a 6,200 acre preserve system that protects native species and habitats • Protect, manage and maintain urban forests and undeveloped open space • Protect creeks, lagoons, and ocean by implementing the storm water permit, preventing sanitary sewer overflows, and preserving and restoring natural open space • Ensure areas of open space and the natural environment support sustainable access to recreation and active, healthy lifestyles
• Implement waste reduction and waste diversion programs • Remove approximately 1,000 tons of debris that otherwise would pollute the city’s storm drain system • Ensure permit compliance through inspections of construction projects and the storm drain system • Meet all stormwater regulatory requirements with zero violations • Oversee contracted trash and recycling services for over 30,000 households and over 1,700 businesses in Carlsbad and ensure compliance with organics waste requirements • Secure final approvals from the California Coastal Commission and implement updated Local Coastal Program
18 In 5 years …
The City of Carlsbad has a strong and diverse economy that combines a thriving small business community with leading industries of the future. Smart, talented professionals want to work here, and entrepreneurial leaders want to invest in their own startup ventures. Those looking to grow their skills will find opportunities for workforce development in Carlsbad. Carlsbad has excellent relationships with key industries, business organizations, other cities in the region, and academic institutions. By achieving this goal, the city as a whole is financially stable and more residents have the jobs they want right in their own backyards.
Key performance indicators _____________________________________________________________ Ratings from local businesses through a scientific survey Carlsbad unemployment rate
Size of Carlsbad’s GDP
Sales and hotel tax revenue
Indicators to be identified in a new Economic Development Strategic Plan Strategic objectives _______________________________________________________________________ 1 Create a strategic approach for a vibrant economy that includes talent & workforce strategies, small business assistance, inclusive growth & diverse business support, key industry cluster development, and fostering an ecosystem for startups & entrepreneurs to thrive. 2 Provide resources to grow and support key industries in Carlsbad’s economy. 3 Support the long-term viability of Small Businesses, Startups & Entrepreneurs in partnership with local and regional collaborators.
4 Implement the policies and programs in the Carlsbad General Plan and Economic Development Strategic Plan based on annual budget appropriations by the City Council.
Core services _____________________________________________________________________________ The city will maintain the following high levels of service annually in support of this goal:
• Support more than 25 business expansion, attraction, and retention projects in Carlsbad’s key industries. • Manage lamp post banner program to beautify seven retail, commercial, and community areas in the city to help create a sense of place and support small businesses. • Connect talent to local business through the Life in Action campaign featuring more than 240 local companies, and generating around 45,000 views.
• Develop a talent recruitment program that directly connects at least 175 job seekers with local Carlsbad companies.
• Maintain partnerships with local and regional business support organizations, bringing collaborative operations to Carlsbad.
19 In 5 years …
Following the creation of a 5-Year-Strategic Plan, the City Council, the community and city employees have remained aligned around common goals. This sustained focus has not only generated measurable results, it has translated into operational efficiencies and cost savings. The very best in their fields want to work for the City of Carlsbad because of the culture that has been created around innovation, inclusivity and engagement. The city’s financial health has been maintained while meeting or even exceeding the community’s high expectations for service delivery. Investments in technology have led to enhanced efficiency, transparency, accountability and value.
Key performance indicators _____________________________________________________________ General fund balance and reserves
City credit rating
Pension funding
Customer satisfaction
Internal operation standards and measurements
Information Technology incidents and outages
Strategic objectives _______________________________________________________________________ 1 Develop and implement a performance tracking, management and reporting program for the 5- Year Strategic Plan.
2 Foster a culture of continuous improvement that equips the organization to deliver excellent service to the community.
3 Maintain the city’s fiscal health and sustainability. 4 Model trust, ethics and civility.
5 Attract and retain a talented, diverse and engaged workforce. 6 Achieve CalPERS funded status of 80% or greater (Council Policy No. 86) in each of the next five years.
7 Implement the policies and programs in the following city plans based on annual budget appropriations by the City Council:
Annual City Budget
Capital Improvement Program
City Council Code of Ethics
Connected Carlsbad
Diversity, Equity & Inclusion Work Plan
Real Estate Strategic Plan
Strategic Digital Transformation Investment Plan
20 Priority projects __________________________________________________________________________ By 2027, the city will accomplish the following in support of this goal as resources allow:
• Complete Fleet Maintenance Facility refurbishment
• Complete design and construction of the Orion Center (centralized public works yard) • Complete conceptual design for new City Hall and Civic Center • Complete the Police & Fire Headquarters Renovation including the Emergency Operations Center Reconfiguration
• Initiate design for construction of a new public works storage facility • Complete feasibility study to identify the need and location for Fire Administration offices • Research, evaluate and implement a Section 115 Pension Trust • Core System Consolidation
• Expansion of the Digital Information Network
• Implementation of an Enterprise Asset Management System • Implementation of cutting edge Computer Aided Dispatch system with a real time crime center • Implement new tools for citywide project management
• Build a data driven decision making platform and training program Core services _____________________________________________________________________________ The city will maintain the following high levels of service annually in support of this goal:
• Prepare a realistic and fiscally sound annual city budget each year that follows all best practices • Monitor the city’s fiscal health and provide regular reports to the City Council and the public • Process over 40,000 outgoing payments to vendors and service providers annually • Issue over 10,000 business licenses annually
• Issue over 41,000 payments to employees annually
• Respond to approximately 600 public records act requests • Conduct biennial review and re-affirm policy commitment to Code of Ethics • Operate a fraud and abuse reporting system for employees • Handle scheduling, public noticing and other support for over 170 public meetings • Maintain the city’s website, which includes about 1,000 pages of information about city programs and services
• Create ongoing opportunities for community engagement • Ensure Carlsbad’s interests are represented with our state and federal lawmakers and oversee regional collaboration efforts, such as participation in the Clean Energy Alliance, SANDAG, and NCTD • Process approximately 6,000 job applications and support leadership in onboarding new staff • Oversee learning and development opportunities for staff as well as ensure completion of mandatory training
21 • Deliver technology services to city users including thousands of endpoint devices • Support digital network services to city staff and guests over a 200 Gb backbone • Manage the city’s cybersecurity risk with cutting edge technology, processes and policies • Provide effective project management of technology service implementations • Maintain portfolio of over 200 business applications used to facilitate effective service delivery by city staff
• Manage the city’s real estate and properties to maximize taxpayer value 22 APPENDICES
23 COMMUNITY INPUT REPORT
For more information on the Community Input Report, please visit the city website:
www.carlsbadca.gov/input
24 EXISTING POLICIES & PLANS
The City of Carlsbad has a number of policies and plans already in place. Some are required by regulations; others address a previous City Council goal or best practice in the industry. Each plan contains existing actions and timelines, which are not repeated in this strategic plan. Instead, they are referenced below and in each goal section so the reader can gain a fuller appreciation for the breadth of work taking place to support the five key goals of this strategic plan.
RELATED GOALS
Last
update
Next
update
Age-Friendly Action Plan 2021 2026
Annual Operating Budget 2022 Annual
Arts & Culture Master Plan 2018 2028
Asset Management Master Plan 2019 N/A
Capital Improvement Program 2022 Annual
City Council Code of Ethics 2021 Annual
City Council Homelessness Goal Work Plan 2022 Annual
Continuity of Operations Plan 2021 2026
Climate Action Plan 2020 2024
Community Development Block Grant Plan 2020 2025
Community Forest Management Plan 2019 N/A
Connected Carlsbad 2020 N/A
Department of Homeland Security Community
Resilience Indicator Analysis (2020)
2020 N/A
Diversity, Equity & Inclusion Workplan 2022 2024
Drainage Master Plan 2008 2024
Fire Safety Regulations 2019 2025
Carlsbad General Plan 2015 2023
Growth Management Plan 1986 2023
Habitat Management Plan 2004 N/A
Homeless Response Plan 2017 2022
Housing Element 2021 2029
HUD Consolidated Five Year Plan 2020 2025
Integrated Pest Management Plan 2017 N/A
Jurisdictional Runoff Management Plan 2021 2025
Library Strategic Plan 2016 2023
Parks & Recreation Department Master Plan 2015 2023
Preserve Management Plan 2022 2027
Public Housing Authority Administrative Plan 2016 N/A
Real Estate Strategic Plan 2017 2022
Recycled Water Master Plan 2019 2026
San Diego County Multi-Jurisdictional Hazard
Mitigation Plan
2017 2022
25 RELATED GOALS
Last
update
Next
update
SCADA Master Plan 2019 N/A
Local Coastal Program, Sea Level Rise Analysis 2021 TBD Standards of Cover (Fire Department) 2020 N/A
Strategic Digital Transformation Investment Plan 2022 Annual Sustainable Materials Management Plan 2019 Annual
Sustainable Mobility Plan 2021 2023
Trails Master Plan 2019 N/A
Urban Water Management Plan 2020 2025
Village & Barrio Master Plan 2021 2023
Wastewater Master Plan 2019 2024
Water Master Plan 2019 2024
Carlsbad Watershed Management Area Water
Quality Improvement Plan
2021 2025
26 27
DEPARTMENT OVERVIEWS
28 Department overviews
City departments do work every day that supports the overall city mission and the City Council’s 5-Year Strategic Plan. The following pages provide an overview of some of the key functions of city departments, key activities, staffing and budgets, based on fiscal year 2022-23.
29 AT A GLANCE
Human Resources Finance Information Technology Internal Auditor Full-time staff
87 $26.2 million
ANNUAL BUDGET
Administrative services includes departments that handle the day-today business functions of the city.
As a steward of the city’s assets and liabilities, the Finance Department sets and implements a strategic financial management plan, ensuring the city makes sound financial decisions.
The Information Technology Department supports the technology needs of all city departments to help them meet their goals, builds technology infrastructure and ensures the public has access to digital city systems, such as online permitting and public records. The Human Resources Department helps ensure the city can provide the highest level of service to the public by recruiting and training a nimble, talented and professional workforce.
Manage annual budget
$342.2M
10,000
Computer help desk
requests fulfilled
6,000
Job applications processed
Budget Excellence Award
Excellence in Financial
Reporting Award
Government Finance
Officers Association
#1
40,000
Vendor payments
processed
151
Workforce trainings
Administrative Services
1635 Faraday Ave. | Carlsbad, CA 92008 | 442-339-2440
Administrative Services
30 Community Development
Building permits valued
at more than $132M
Professional staff
696 Carlsbad Planning
Commission
Advised by
52 $10.4 million
ANNUAL BUDGET
1,131
Engineering permits
1,200
Code enforcement
cases
Residential housing units
approved, including 116
low-income units
4,500
18,000 Building
inspections
Planning Permits Code enforcement Building inspections
Community Development oversees the delivery of land
development programs and services complying with adopted codes and engineering standards, maintains and updates the city’s land use regulations and ensures new growth and development
complies with established regulations, provides guidance and reviews projects for conformance with state and local building standards, and helps maintain safe and healthy living and working conditions for the members of the community through code enforcement
Community Development
1635 Faraday Ave. | Carlsbad, CA 92008 | 442-339-2710 | [email protected]
AT A GLANCE
31 Oversee private development
project construction
Employees
16 $3.3 million
ANNUAL BUDGET
TYPES OF
CAPITAL IMPROVEMENT PROJECTS
Transportation
The Construction Management & Inspection Department ensures safe construction of Capital Improvement Program and private development projects in compliance with legal, regulatory and contractual requirements.
Parks
Construction Management & Inspection
1635 Faraday Ave. | Carlsbad, CA 92008 | 442-339-2780 | [email protected] Facilities
Water
Sewer and
drainage
Manage city
construction projects
AT A GLANCE
Construction Management &
Inspection
32 Professional staff
17 $5.1 million
ANNUAL BUDGET
6,200
Acres of open
space preserved
30,000
1,700
households
businesses
Surpassedthe Climate Action
Plan’s 2020 target to reduce
greenhouse gas emissions
4% below 2012 levels
Manage trash and
recycling services contract
Environmental Sustainability
1635 Faraday Ave. | Carlsbad, CA 92008 | 442-339-2729 | [email protected] The Environmental Sustainability Department is responsible for environmental regulation compliance review and monitoring, implementing the Climate Action Plan, assembling and conserving a citywide habitat preserve system, executing the waste reduction and recycling program, protecting creeks, lagoons, and ocean, and ensuring the use of open space and the natural environment support access to recreation and active, healthy lifestyles.
Trash & recycling Habitat preservation Climate Action Plan Clean oceans & lagoons
AT A GLANCE
Environmental Sustainability
33 Fire Operations Emergency Medical Fire Prevention Emergency Preparedness Lifeguard Beach rescues
Fire inspections
Professional staff
3,500
350
123
$37.8 million
ANNUAL BUDGET
14,000
Respond to
The Fire Department enhances the quality of life for all who live, work, and play in the city through excellence in emergency and support services.
Fire Administration provides leadership, strategic planning, and organizational support across all department programs.
Emergency Operations is an all-hazard first responder agency safeguarding lives, property, and the environment.
Community Risk Reduction & Resiliency mitigates all types of hazardous conditions and ensures incident response readiness. 6,500
Hospital transports
Fire Department
City Hall | 1200 Carlsbad Village Drive | Carlsbad, CA 92008 6 Fire stations
Incidents
AT A GLANCE
Fire Department
34 Facility maintenance Vehicle maintenance
Professional staff
35 $15.6 million
ANNUAL BUDGET
450
City-owned fleet
vehicles
The Fleet & Facilities Department maintains city-owned
vehicles and facilities. The city’s fleet consists of 456 vehicles and equipment necessary to complete the city’s mission of delivering quality and efficient services. The fleet
maintenance and replacement programs enable
departments to achieve their operational mission in a safe, efficient manner.
Fleet & Facilities Department
405 Oak Ave. | Carlsbad, CA 92008 | 760-434-2980
Facility maintenance
jobs completed
1,539
Named Top 50 Leading Fleets
nationwide by Government Fleet
magazine and the American Public
Works Association
Custodian services
at all city facilities
Transforming city
fleet through electric
and hybrid vehicles
AT A GLANCE
Fleet & Facilities
35 Housing assistance
Affordable units
in progress
Households provided
rental assistance Professional staff
550
200
CARLSBAD HOUSING
COMMISSION
Advised by
16 $11 million*
ANNUAL BUDGET
2,800
Affordable housing
units built
Formed
July 2021
▶ Preserve and increase availability of affordable housing units in the community
▶ Provide rental assistance and homeownership opportunities to lower income households
▶ Devote local resources to prevent and reduce homelessness ▶ Maintain quality of life of residents and reduce the impact of homelessness on the community
▶ Create critical services for people in need
▶ Distribute grants that enhance the community
$52 M
SINCE 1993 Invested in affordable
housing
15%
of new units set aside as
affordable *$7 million from federal funding
Homeless services Affordable housing Community assistance
AT A GLANCE
Housing & Homeless Services
Housing & Homeless Services
City Hall | 1200 Carlsbad Village Drive | Carlsbad, CA 92008 | 442-339-2810 | [email protected] 36 Economic growth Business attraction Partnerships Data-driven decision Professional staff
25 Golf Lodging Business
Improvement District
9 $2.5 million
ANNUAL BUDGET
240
Business expansion,
attraction and
retention projects
175
45,000
Tourism Business
Improvement District
Companies
featured
views
Job seekers connected
with local companies
Innovation & Economic Development
1635 Faraday Ave. | Carlsbad, CA 92008 | 442-339-2222 | [email protected] GIS
Mapping
AT A GLANCE
Innovation & Economic
Development
37 Visual and performing arts Circulation services Digital initiatives Adult & teen services Full-time staff
51 $14.1 million
ANNUAL BUDGET
The Library & Cultural Arts Department provides community members with access to high quality resources and services to inform and enrich individual and community life. With three locations, the library provides services such as administration, digital initiatives and special projects, circulation services, adult and teen services, genealogy and Carlsbad history services, children’s services, collections and technical services, outreach, literacy and bilingual services and is the community destination for information, enjoyment of reading, lifelong learning and cultural enrichment.
The Cultural Arts Office plans, promotes and carries out visual and performing arts programs, arts education activities, temporary and permanent public art and other cultural offerings to promote a thriving, diverse and creative city.
85 Bilingual program
offerings
Arts Commission
Library Board of Trustees
Historic Preservation
Commission
Advised by
Library materials
circulated
800,000
110,000
Sessions on public
computers
Cannon art
gallery exhibits
4 TGIF
Concerts in
the Park
9 Library & Cultural Arts
1200 Carlsbad Village Drive | Carlsbad, CA 92008 | 442-339-2049 | [email protected]
AT A GLANCE
Library & Cultural Arts
38 Parks & trails Aquatics Sports Classes & camps Senior services Recreation programs
Full-time staff
3,270
59 $21.2 million
ANNUAL BUDGET
339
Acres of community
parks and special-use
areas
The Parks & Recreation Department provides community members with access to indoor and outdoor recreational opportunities and conserves open space for resident and visitor use. Through the services provided by the department, community members have access to 41 community parks and special use areas and over 51 miles of open space trails, as well as a variety of programs and services that support health and wellness.
67+
Miles of trails
Parks & Recreation Commission,
Beach Preservation Commission
Senior Commission
Advised by
Aquatic programs Community centers
open 17,000 hours a
year
35,000 senior
nutrition program
meals
Two pools
715
AT A GLANCE
Parks & Recreation
Parks & Recreation
1200 Carlsbad Village Drive | Carlsbad, CA 92008 | 442-339-2826 | [email protected] 39 Patrol Investigations Homeless Outreach SWAT Crime Prevention Minutes of response time
for highest priority calls
Dispatch center
Full-time staff
24/7 5.2 187
$51.2 million
ANNUAL BUDGET
100,000
Calls for service
The Carlsbad Police Department is a full-service police department that prides itself on its strong partnership with the community and high service levels. These field services include patrol, traffic, canines, lagoon patrol, and police rangers to respond to emergencies and non-emergencies as well as
professionals that make up the following expert teams: Crime Suppression Team, Homeless Outreach Team, SWAT Team, Crisis Negotiation Team, Investigations Division, Family Services, Communications and Records. Through the hard work and
dedication of the men and women of the Police Department, and the support of council members and the community, the city continues to be a safe community to live, work and play.
School crossing
guards
Police Department
2560 Orion Way | Carlsbad, CA 92010 | 442-339-2100 | [email protected] 36 Park ranger
program
AT A GLANCE
Police Department
40 Office of the
City Council
Email updates to
community
Public records
requests fulfilled
Professional staff
600
550
34 $8.5 million
ANNUAL BUDGET
170
Public meetings
The City of Carlsbad follows a council-manager form of government, in which elected City Council members provide direction on the policies and regulations that govern the operations of the city. The Policy & Leadership branch includes the following areas:
• Office of the City Council
• Office of the City Treasurer (elected)
• Office of the City Manager
• Office of the City Attorney
• Office of the City Clerk (elected)
• Communication & Engagement
The Office of the City Manager handles administration and oversight of the city organization, including hiring the city workforce, supervising city departments and ensuring the City Council’s policy priorities are met.
Legislative affairs
Office of the
City Manager
Office of the
City Attorney
Office of the
City Clerk
Communication
& Engagement
Policy & Leadership
City Hall | 1200 Carlsbad Village Drive | Carlsbad, CA 92008 | 442-339-2820 | [email protected]
AT A GLANCE
Policy & Leadership
41 Transportation and Streets and Storm Drains Traffic Transportation Planning Drainage Engineering and Mobility
Streetlight and electrical
maintenance repairs
Employees 272
TRAFFIC & MOBILITY
COMMISSION
Advised by
43 $13.1 million
ANNUAL BUDGET
350
Miles of streets maintained
The Transportation Department is responsible for maintaining and improving the city’s road infrastructure to keep people moving; enhancing mobility and safety citywide through
ongoing transportation planning, streets and traffic engineering, streets maintenance and signal operations; providing
maintenance and posting of street signs, street legends, striping, graffiti and trash removal, pothole and sidewalk repairs. The department also maintains storm drain infrastructure such as gutters and pipes under city streets.
Traffic signals operated
and maintained
1,000 180
Tons of debris removed
from streets
AT A GLANCE
Transportation
42 Water services Wastewater services Drainage system
Average water use
down since 2008
Gallons of safe water
provided Professional staff
4.8 billion
48%
64 $77.9 million
ANNUAL BUDGET
30,405
Homes and businesses
served
The Utilities Department provides safe and reliable water and wastewater services while protecting the natural environment and meeting regulatory requirements. The department provides community members with access to safe drinking water,
wastewater collections, and recycled water for a greener Carlsbad.
The Utilities Department also promotes water conservation and access to diversified and local water sources to supplement imported water.
MAINTAINED
434 miles of water pipelines
265 miles of sewer pipelines
83 miles of recycled pipeline
Meets all state and
federal drinking water
quality standards
Utilities Department
5950 El Camino Real | Carlsbad, CA 92008 | 442-339-2722 | [email protected]
AT A GLANCE
Utilities
43 2018-2023 Strategic Plan 0
2018-2023
STRATEGIC
PLAN
CITY OF
KINGSBURG
1 2018-2023 Strategic Plan
Executive Summary
This document will serve as the City of Kingsburg’s 2018-2023 Strategic Plan. Its purpose is to help the City prioritize its efforts, allocating both fiscal and human resources to achieve a shared Vision and Goals that also reflect community priorities and needs. The Plan is the result of a comprehensive review by Regional Government Services (RGS) of the City’s current operations and finances, interviews with staff members and discussions with City Council members and an online survey taken by Kingsburg residents.
The findings and conclusions of the review and survey results were presented to Council and staff at a one-day Study Session that was held Saturday February 24, 2018. The Study Session, which was open to the public, resulted in the development of a Mission Statement, a Vision Statement, a set of Core Values and six Goals to guide the City’s future operations.
2 The Goals
The City Council identified six Goals at its Strategic Planning Workshop on February 24, 2018. They are:
Implementation
The role of the City Council is to establish Goals based on community input and fiscal viability. The role of the City Manager is to develop Strategies to achieve those goals.
City staff, under the direction of the City Manager, will develop specific tactics to implement the Council’s plan.
The Strategic Plan is meant to serve as a living and working document, which will be updated by Council and staff on a regular basis.
Strategic
Goals:
1. Ensure Financial Stability
2. Improve Public Safety
3. Increase Retail Opportunities
4. Improve Community Communication
5. Provide Recreation Opportunities for
All Ages
6. Promote Sustainable Development
3 Conclusion
The 2018-2023 Strategic Plan captures the Goals, suggested programs, projects and initiatives suggested by Council and staff over the course of its development. The Goals that are included represent the highest priorities for City Council. Should other sources of revenue be identified, the City may revisit this Plan and adapt it as needed. For now, by limiting the City’s efforts to these key areas, the City of Kingsburg will be better positioned to achieve its long-term vision and maintain its fiscal viability.
City Council
establishes
GOALS
City Manager
establishes
STRATEGIES to
acheive GOALS
City Staff
develop tactics
to implement
Councils plan
Financial
Stability Public Safety Retail Opportunities
Community
Communication
& Engagement
Recreation for All Sustainable
Growth
4 Mission, Vision and Core Values
The purpose of establishing the City’s Mission, Vision and Core Values is to clearly define why the City was incorporated; how the City Council envisions its future and what principles Council and Staff will adhere to as part of conducting its business.
Our Mission
To provide quality, professional services and a safe familyorientated community for our diverse residents to thrive.
Our Vision
The City of Kingsburg is a unique, safe, affordable and welcoming community with a thriving themed downtown
and recreation opportunities for all ages.
Our Core Values
Integrity
Collaboration
Transparency
Mutual Respect
Customer Service
Innovation
2018-2023 Strategic Plan 1
2 Goals
Each Goal is intended to focus the City’s fiscal and human resources on areas of highest priority.
1. Ensure the City’s Continued Financial Stability
The City Council, management team and community value the City’s commitment to maintain adequate reserves and working with a balanced budget. Strategies to support this Goal include:
Maintain sound, responsible fiscal policies regulating debt and establish parameters for reserves.
Prioritize use of discretionary funds based on the 2018-2023 Strategic Plan Goals.
Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.
Explore options to reduce pension liabilities.
Provide transparency in all activities related to municipal finance and ensure that financial records are accurate, reliable and timely.
2. Improve Public Safety
Public Safety continues to be a top priority for the City Council. In this context, Public Safety includes law enforcement, and maintenance and improvement of infrastructure such as roadways and the water system. Strategies include:
3 Ensure adequate funding for appropriate levels of staffing for law enforcement and fire department personnel.
Support local and regional partnerships for mutual aid. Continue to update emergency operations plan(s) and ensure appropriate staff training and engagement for implementation.
Support emergency preparedness throughout the community. Maintain safe, well-lit streets and roads.
Monitor treatment, storage and delivery systems to ensure safe, reliable delivery of water. Consider volunteer support services to augment staff.
3. Increase Retail Opportunities
Increasing retail opportunities - especially in the Downtown area - is a top priority for the City Council. The City needs to focus its efforts in areas with the highest likelihood of success. As such, Strategies to support this Goal include:
Support the creation of a Downtown Business Association. Work with Community Development to solicit feedback from businesses and developers on the permit approval and other processes and provide recommended solutions for consideration by the City Manager and/or City Council.
Explore the use of technology to provide tools to support local businesses. 4 Support efforts that promote beautification of the physical environment. Support sustainable programs to promote local businesses and/or improve the downtown area. Facilitate the development of a “brand identity” for the City.
4. Improve Community Communication
The Council believes communication with residents and the business community is essential to the long-range viability of the City. Strategies include:
Proactively communicate positive news about the City to residents, businesses and surrounding communities.
Utilize social media to disseminate positive news, milestones and accomplishments.
Develop a marketing/branding plan to promote the City. Coordinate efforts with the Chamber of Commerce.
Utilize the City’s Youth Council.
5. Provide Recreational Opportunities for All Ages
Healthy, active communities are happier and safer. The entire City Council placed a high value on recreational opportunities and programs for Kingsburg’s residents, especially youth and seniors. Strategies to support this Goal include:
5 Maintain and refresh existing parks, trails and facilities. Promote community collaboration to deliver programs and activities for youth and seniors.
Explore opportunities for public-private partnerships to deliver programs and services.
6. Promote Sustainable Development
The Goal of Promoting Sustainable Development reflects the City Council’s desire to plan for the long-term health of the City through thoughtful and careful planning. Strategies include:
Update the City’s General Plan and Zoning Code.
Promote infill and mixed-use development.
Educate the public about community planning.
Increase incentives for multi-family housing.
Benchmarks
Over the next five years staff will provide progress reports to the City Council and the community on the implementation of the Strategic Plan citing specific examples of fulfillment. Agenda items and staff reports will be tied to the achievements of attaining individual Goals.
6 Summary and Recommendations
Following the adoption of the Strategic Plan, individual Departmental Implementation Plans will be developed and incorporated into this Plan as tactics to support each Goal and Strategy, including ongoing engagement and communications with the public.
It is recommended that the City Council review the 2018-2023 Strategic Plan annually at minimum to gauge progress towards achieving its goals.
Development of the Plan
Research
RGS, as part of this process, conducted a substantial amount of research. This research included a thorough review of the following:
The City’s Annual Budget;
The City’s Capital Improvement Plan;
Review of City Council Meetings (Agendas, Minutes and Broadcasts); Review of News Articles, Prior Election Results and Other Materials; Demographic Data;
Economic Trends (Local and Regional); and
On-Line Survey Results.
7 City Council and Staff Interviews
Staff participation and input is critical to the implementation of a successful Strategic Plan. Individuals representing all departments were engaged in a series of interviews and were asked to identify the City’s strengths and weaknesses. Interviews were held via conference calls with the management team and key staff members from all City departments. We also spoke individually with the Mayor and Council members to discuss their goals for the Strategic Plan and learn more about their priorities for the City.
Council Study Session
The Kingsburg City Council and staff attended a one-day Study Session on February 24, 2018. The purpose of the session was to identify areas of concern and address appropriate priorities for the City moving forward. Discussion revolved around the following topics:
What should the City’s main priorities be now and in the future? How can the City best address its fiscal challenges?
How can the City increase public safety services?
What types of housing and business development does Kingsburg need to remain viable? What steps should be taken to improve the Downtown area? 8 Research
Official City
Documents, News
Articles, & Online
Surveys
Staff & City Council Interviews
Council & key
managementfrom each
department identified
City strenghts and
weaknesses
Departmental Goals
Established
Public Plan Session
Public Strategic
Planning Meeting
Discussion:
• City Priorities
•Address Fiscal Challenges
•Increase Public Safety
9 10
Performance Measurement
How Do We Know If We Are Succeeding?
The City of Kingsburg uses performance measurements to help guide staff towards accomplishing the City’s organization-wide strategic goals of:
• Ensuring Financial Stability
• Improving Public Safety
• Increasing Retail Opportunities
• Improving Community Communication
• Providing Recreation Opportunities for All Ages
• Promoting Sustainable Development
Performance measurement supports the City’s core values of integrity and transparency and promotes continuous improvement in public service. Use of historical trends and analyzing our outcomes and outputs allows us to identify how we can advance our core values of innovation and customer-service. Staff has begun tracking data across all departments to align the work we do with the City Council’s strategic goals. We trust we will continuously improve service to the residents of Kingsburg. Below is a small sample of some of the performance measures that the City collects in order to illustrate how the City uses the data for continuous improvement.
11 1. Ensure the City’s Continued Financial Stability
The City Council, management team and community value the City’s commitment to maintain adequate reserves and working with a balanced budget. Performance Measurements to support this Goal include:
Goal: Maintain sound, responsible fiscal policies regulating debt and establish parameters for reserves:
Goal: Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.
Analysis: City staff and Council continuously seek grant opportunities to support City programs, projects, and initiatives. The FY 22/23 Budget projects to expend $3.68 million on federal projects and grants.
Goal: Explore options to reduce pension liabilities.
• City Council adopted a policy to waterfall 70% of surplus funds from the fiscal year to a pension stabilization fund.
Goal: Provide transparency in all activities related to municipal finance and ensure that financial records are accurate, reliable and timely.
• Transparency practices include posting the budget to the City’s website, hosting public hearings related to City finances, City Council and Finance Committee review of financials. Annual submission to the Government Finance Officer’s Association for Distinguished Budget Presentation Award and hiring independent auditors annually. 12 13
14 2. Improve Public Safety
Public Safety continues to be a top priority for the City Council. In this context, Public Safety includes law enforcement, and maintenance and improvement of infrastructure such as roadways and the water system. Performance measures include:
Goal: Ensure adequate funding for appropriate levels of staffing for law enforcement and fire department personnel.
Analysis: The City contracted police dispatch operations in 2016 to the Fresno County Sheriff’s Office. Savings from the transition helped fund an additional sworn officer. A public safety tax (Measure E) was approved by voters in 2018 creating a 1% safety tax. Measure E has allowed the City to hire 3 firefighter/paramedics and 2 police officers. In FY 19/20, an additional police officer was hired and continued funding for the 5 new positions. In FY20/21 an additional Police Services Technician was hired and in FY21/22, 4 new Police Officers and a Lieutenant were hired from Measure E funding.
Goal: Support local and regional partnerships for mutual aid.
Analysis: California state law requires law enforcement and EMS providers to partner with local, regional, state, and federal agencies for mutual aid. The City of Kingsburg Police Department has 11 mutual aid partnerships/agreements with various agencies above and beyond what is mandated by law.
The Kingsburg Fire Department has automatic/mutual aid agreements with our neighboring departments including the cities of Selma, Sanger and Fresno, Tulare, and Kings County. Kingsburg Fire Department is also an active participant in the statewide mutual aid plan manages by the California Office of Emergency Services.
Goal: Support emergency preparedness throughout the community.
Analysis: Measure E will provide an additional $2.06 million in public safety revenue in FY20/21 and is projected to provide an additional $2.14 million in public safety revenue in FY 21/22 to support emergency preparedness throughout the community. 15 Measure E fund expenditures include funding for equipment, a new fire ambulance, patrol vehicles, and increased public safety staff.
Goal: Monitor treatment, storage and delivery systems to ensure safe, reliable delivery of water. • The City’s Water Department conducts routine tests of the City’s water. The City has a 100% passage rate for the last 5 years.
Goal: Consider volunteer support services to augment staff.
Analysis: The City had 29 volunteers at the close of 2021. We continue to provide volunteer opportunities wherever possible. 16 17
18 3. Increase Retail Opportunities
Increasing retail opportunities - especially in the Downtown area - is a top priority for the City Council. The City needs to focus its efforts in areas with the highest likelihood of success. As such, Strategies to support this Goal include:
Goal: Support the creation of a Downtown Business Association. • A Downtown Business Association was created in FY 20/21. Staff facilitates meetings and provides assistance to their efforts.
Goal: Work with Community Development to solicit feedback from businesses and developers on the permit approval and other processes and provide recommended solutions for consideration by the City Manager and/or City Council. • The City continually seeks feedback from residents, businesses and developers. City Council has approved a 21-day permit process.
Goal: Explore the use of technology to provide tools to support local businesses. • Free wi-fi has been implemented in the downtown corridor. The City has been installing surveillance cameras to promote public safety and business security. The City installed a solar electric vehicle charging station in the downtown corridor, public parking lot and at the Kingsburg Senior Center.
Goal: Support sustainable programs to promote local businesses and/or improve the downtown area.
Analysis: The City has a multitude of programs to support local businesses and improve the downtown area including 9 economic development incentives and the façade/alley program and upper floor residential rehabilitation programs.
Goal: Facilitate the development of a “brand identity” for the City.. 19 • The City partnered with the Community Planning Action Team (CPAT) for recommendations for sustained growth of the downtown. CPAT recommended the purchase of wayfinding signage and street banners to provide a unified brand identity throughout the downtown corridor and at major entry points to the City. The City’s signature “dala horse” and Swedish theme is incorporated throughout.
20 4. Improve Community Communication
The Council believes communication with residents and the business community is essential to the long-range viability of the City.
Goal: Proactively communicate positive news about the City to residents, businesses and surrounding communities.
Analysis: The Kingsburg Carrier is a weekly email newsletter that provides residents with important community news about the City, upcoming events, and updates on City Council and City staff initiatives. The subscription rate continues to increase annually. The Carrier is also shared via Facebook and Twitter two times a week to reach a broader and more diverse audience.
Goal: Utilize social media to disseminate positive news, milestones and accomplishments. Increase social media followers.
Analysis: The number of Facebook/Instagram users who follow the City’s Facebook/Instagram pages and receive City posts in their newsfeed helps us determine the scope of the reach we have via social media and how well social media is being marketed.
Goal: Coordinate efforts with the Chamber of Commerce.
• The City provides funding to the Chamber of Commerce annually to support its efforts to promote Kingsburg businesses and community events. City staff and Councilmembers work hand-in-hand with the Chamber of Commerce and their Board of Directors.
21 22
5. Provide Recreational Opportunities for All Ages
Healthy, active communities are happier and safer. The entire City Council placed a high value on recreational opportunities and programs for Kingsburg’s residents, especially youth and seniors. Strategies to support this Goal include:
Goal: Maintain and refresh existing parks, trails and facilities. • The City plans to extend the miles of trails and bike lanes within the City and to require pedestrian space in all new housing developments.
• The City participates in the Active Transportation Plan with the regional Council of Governments (“COG”).
Goal: Promote community collaboration to deliver programs and activities for youth and seniors.
Analysis: The City’s After School Recreation Program and Summer Recreation Program are low-cost programs that provide recreational and some educational opportunities daily after school until 5:30pm or from 8am-5:30pm during the summer. They are two of the lowest cost childcare options in the City. The City is currently exploring options to increase the number of program participants.
The City offers multiple programs and activities for all ages. Youth programs include: After School Recreation, Summer Recreation, Junior Lifeguarding, Red Cross Swim Lessons, Senior Bingo and more.
Analysis: The City allows residents and non-residents to rent park spaces and the Crandell Swim Complex (pool). The average number of park/pool rentals per year is 265. Our target is 300. Revenue generated from park rental fees help offset parks and recreation expenses.
Activities for seniors include: Free or reduced lunch program, bingo, exercise classes, aqua aerobics, and more.
Goal: Explore opportunities for public-private partnerships to deliver programs and services. 23 • The City recently was awarded $1.244 million for the Kingsburg Dog Park through a highly competitive grant (State of California Proposition 68 State and Water Bond 2018) and $185,000 for the Athwal Park restrooms via Proposition 68. • The City received $5,000 during the FY 18/19 to support the City’s Trap, Neuter, Release program to address the feral/stray cat population humanely. We continue to provide this service for the residents and businesses of Kingsburg.
This is a multi-departmental effort is supported by community volunteers. • The City offers a “micro-grant” program to support projects or programs that increase recreational opportunities in Kingsburg. This is a matching grant for up to $15,000.
24 6. Promote Sustainable Development
The Goal of Promoting Sustainable Development reflects the City Council’s desire to plan for the long-term health of the City through thoughtful and careful planning. Strategies include:
Goal: Promote infill and mixed-use development.
• The City has a multitude of programs to support local businesses and improve the downtown area including 9 economic development incentives and the façade/alley program and upper floor residential rehabilitation programs. (See Increase Retail Opportunities). In FY23, the city plans to install 12+ miles of conduit and fiber optic infrastructure that will for high-speed internet access to all homes and businesses via Wi-Fi or direct hardwire.
Goal: Educate the public about community planning.
• The City seeks to engage and educate the public about community planning using multiple forums including social media (Facebook, Twitter, Instagram), the local news, public meetings, Coffee with the City Manager, email newsletter, etc. (See Increase Community Communication).
25 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Community Services Director Adam Castaneda REVIEWED BY: AP AGENDA ITEM: Summer Recreation Fee Increase 2023
ACTION REQUESTED: ___Ordinance ___Resolution ___Motion _____Receive/File
BACKGROUND
The City of Kingsburg’s Summer Recreation Program fees need to be adjusted on the Master Fee Schedule to accurately reflect current rates and cover the rising costs associated with the program. The Summer Recreation Program’s financial structure is fee based and relies on program participant contributions to minimize any subsidy from city funds.
In 2019, the City Council approved an adjustment to the Master Fee Schedule for recreation programs, which included the breakdown of summer recreation program offerings into different sessions. Currently, the Master Fee Schedules categories and associated fees for the summer recreation program include morning, afternoon, and allday sessions. The breakdown of sessions gives the city more flexibility to alter the type of program being offered over the summer based on external factors like site location and availability.
As an example, this summer the City will only be able to offer an afternoon session utilizing the Kingsburg High School from 12pm to 5:30pm, minimizing any overlap between KHS summer school students and summer rec participants. Historically, the city has hosted our recreation programs at an elementary school site (e.g.
Washington School and Lincoln School). Due to a recent change in the elementary school district offering their own extended learning/recreation program, and planned renovation projects this summer, those locations were unavailable.
Since the adjustment in 2019, the city has observed a rise in operational costs which include the cost of program supplies and State mandated increases in minimum wage. Staff is recommending an increase in the monthly fees listed on the Master Fee Schedule to continue offering an impactful program to Kingsburg’s youth without a negative financial impact to the City. This proposed increase would raise the monthly fee for certain categories and sessions to better capture all expenses associated with the program. This change in price would allow the City of Kingsburg to meet all necessary expenses and keep the program as affordable as possible.
RECOMMENDED ACTION BY CITY COUNCIL
1. Adopt Resolution 2023- 020 Approving the proposed fee increase for the Summer Recreation Program.
POLICY ALTERNATIVE(S)
1. Council could choose not to increase the fees.
STRATEGIC INITIATIVE
1. Provide Recreational Opportunities For All Ages.
Meeting Date: 04/05/2023
Agenda Item: 6.5