Agenda — Kingsburg City Council, June 7, 2023

AGENDA

KINGSBURG CITY COUNCIL
REGULAR MEETING Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburg-ca.gov
Wednesday, June 7, 2023 at 6pm
Invocation to be given by Pastor Bill Matthews, Safe Harbor, 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:

Swedish Festival Update by Kingsburg District Chamber of Commerce President Reggie Gierke Sponsor: Kingsburg District Chamber of Commerce

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

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

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

5.1 Approval of City Council Minutes: Approve the minutes from the May 17, 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 May 10, 2023 through May 29, 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
June 7, 2023

5.3 Reject all bids received for the Athwal Park Restroom Improvement and authorize the City Engineer to readvertise the project for bids- Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office

5.4 Adopt Resolution 2023-027 Approving the FY 24 SB1 Project List- Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office

6. Regular Calendar

6.1 PUBLIC HEARING— PUBLIC WORKS, FIRE DEPARTMENT AND POLICE DEPARTMENT MASTER FEE SCHEDULE- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Department
a. Open Public Hearing
b. Presentation by City Manager Alexander Henderson
c. City Council Discussion
d. Open for Public Comment
e. Close Public Comment
f. Continued City Council Discussion
g. Close Public Hearing
h. Possible Actions:

1. Adopt Resolution No. 2023-028

6.2 Award of the FY 22-23 Streets Project to Central Valley Asphalt in the amount of $1,061,088.00.- Staff Report prepared by City Engineer Dave Peters Sponsor: City Engineer’s Office
Possible Action(s):
a. Presentation by City Engineer Dave Peters
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary

6.3 Caltrans Co-Op Agreement for Sierra Street RRFB Project- Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office
Possible Action(s):
a. Presentation by City Engineer Dave Peters
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary

6.4 2023-2024 City Manager’s Recommended Budget Introduction - Staff Report by City Manager Alexander Henderson.

Sponsor: City Manager’s Office
Possible Action(s):
a. Presentation by City Manager Alexander Henderson
b. Public Comment
c. Council Discussion
Kingsburg City Council Agenda
June 7, 2023
d. Informational- No Action Necessary

7. Council Reports and Staff Communications

7.1 Community Services Commission

7.2 Public Safety Committee

7.3 Chamber of Commerce

7.4 Economic Development

7.5 Finance Committee

7.6 Planning Commission

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

7.8 Downtown Business Improvement District

7.9 Council of Governments

7.10 Council Member Reports

7.11 City Manager’s Report

8. Future Agenda Items: None.

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

9.1 “CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGAITON Initiation of litigation pursuant to subdivision (c) of California Government Code Section 54956.9 (One potential case)”

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.

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 2nd day of June 2023.
____________________________________
Abigail Palsgaard, City Clerk

KINGSBURG CITY COUNCIL

REGULAR MEETING MINUTES
May 17, 2023
The Invocation was given by Associate Pastor Esteban Mendizabal, Kingsburg First Baptist 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 6:01 pm.

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

Council Members Absent: None.

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

Presentations: None.

Public Comments: None.

Consent Calendar: A motion was made by Council Member Smith, seconded by Council Member Silva, 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 May 3, 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 April 25, 2023 through May 9, 2023 as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department

5.3 Adopt the new City Credit Card Policy and Acknowledgement Form - Staff Report prepared Assistant City Manager/Administrative Services Director Christina Windover Sponsor: Administrative Services Department

5.4 Approve Exchange Agreement and Escrow Instructions; Exchange Parcels:

APN:394-390-06 and APN:394-390-04 and authorize the City Manager to execute the Exchange Agreement and Escrow Instructions on behalf of the City of Kingsburg effective after the other Exchange Parties execute the Exchange and Escrow Instructions- Staff Report prepared by City Manager Alexander Henderson Sponsor: City Manager’s Office

5.5 April 2023 Crime Stats- Accept and file the Police Department’s April 2023 Crime Stats.

Sponsor: Police Department

5.6 April 2023 Townsend Public Affairs Update Report- Accept and file the April 2023 Townsend Public Affairs Update Report.

Sponsor: City Manager’s Office
Kingsburg City Council Minutes
May 17, 2023

5.7 Adopt Resolution No. 2023-022 and Accept the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2022-2023 Transportation Funding Claim.- Staff Report by Finance Director Alma Colado.

Sponsor: Finance Department

5.8 Adopt Resolution No. 2023-023 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Initiating Proceedings For The Annual Levy And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2023/24 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution; And Ordering The Preparation Of An Engineer’s Report In Connection Therewith- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department

5.9 Adopt Resolution No. 2023-024 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Preliminarily Approving The Report Of The Engineer In Connection With The Annual Levy Of And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2023/24, Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution- Staff Report prepared by Finance Director Alma Colado Sponsor: Finance Department

5.10 Adopt Resolution No. 2023-025- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Declaring Its Intention To Order The Annual Levy And Collection Of Assessment For The City Landscape Maintenance Assessment District No. 93-01 For Fiscal Year 2023/24 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As provided By Article Xiii D Of The California Constitution, And Appointing A Time And Place For Hearing Protests- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department

5.11 Adopt Resolution 2023-026 Celebrating May 21-27, 2023 as National Public Works WeekSponsor: Public Works Department
Regular Calendar

San Joaquin Valley Regional Blueprint Award – Kingsburg Downtown Revitalization – Staff Report prepared by Community Development Director Holly Owen Sponsor: Community Development Department
Community Development Director Holly Owen presented Council the San Joaquin Valley Regional Blueprint Award – Kingsburg Downtown Revitalization. City Manager Alexander Henderson explained the report and findings that the Community Planners made in 2017. This award is for supporting the development of the catalyst property of the Stone Plaza. The owner of the Stone Plaza, Efrid Yanez, gave Kingsburg City Council Minutes
May 17, 2023
a project update. He thanked Council and staff for their support. Mr. Henderson and Mr. Yanez thanked Jolene Polyack, Economic Development Coordinator for all her hard work on this project.

Council Member Silva motioned, seconded by Council Member North, to accept the award for Downtown Revitalization – 2023 San Joaquin Valley Regional Blueprint Award. The motion passed with an unanimous voice vote.
1% Public Safety Sales Tax - Measure E Overview
Sponsor: Police & Fire Department
City Manager Henderson gave the history of 1% Public Safety Sales Tax (“Measure E”). Chief Dadian and Chief Perkins presented their budget presentations. Council Member Silva asked about the potential reduction in revenue. Mr. Henderson said there is a projection of potential inflation or recession. Council Member Silva said Measure E has shown to be a very valuable tool. He asked about staffing at Fire Station 2 in the future? Chief Perkins said that will be a part of the strategic plan.

It is probable in the next coming years. Mayor Palomar asked about the extractor, Chief Perkins explained how it works and that Laton’s volunteer fire department also uses it. He also discussed the turnout testing.

Council Member Silva appreciates the great collaboration with the school for School Resource Officers. It is a positive way of spending the tax money. Council Member Pursell, Jr. asked about the capital outlay for body worn cameras and the long term expenses. Chief Dadian said when we started the process, this was the cost. If we get the grant, it should be enough to get cameras for all officers and dash cams.

Without the grant they will not be able to get dash cams and body worn for patrol and shared cameras for detectives. Council Member North asked about the subscription. Chief Dadian said it is a purschase with a 5 year subscription cost.

Informational - No Action Deemed Necessary
School Resource Officer Agreements for the Kingsburg High School Union School District and the Kingsburg Elementary Charter School District– Staff Report by Police Chief Neil Dadian Sponsor: Police Department
Police Chief Neil Dadian presented the two contracts for the school resource officers, one for the elementary school and one for the high school. Council Member Silva asked how the officer’s time will be allocated to each school. Chief Dadian said while school is in session; it is their cop and they will keep us informed. When school is not in session; we will have use of the police officer for the city. Council Member Pursell, Jr. said good contract for the city, good job Chief for making it happen.

Mayor Palomar appreciates what Chief has done. He would also like to thank the schools for knowing how important it is to have an officer at the schools. Chief Dadian thanked Council Member North for setting the groundwork to make this possible.

Council Member Pursell, Jr. motioned, seconded by Council Member Silva, to approve the agreements with both school districts on the condition that the respective districts adopt and execute the agreements. The motion passed by an unanimous voice vote.

Council Reports and Staff Communications
Community Services Commission- Have not met.

Public Safety Committee- They met last Monday and voted to allocate the $10,000 to the Athwal Park project for the temporary lighting in the restrooms and cameras. They continued discussions Kingsburg City Council Minutes
May 17, 2023
about fentanyl awareness training. The High School wants to have training from District Attorney Smittcamp.

Chamber of Commerce- They met last week; they discussed the Swedish festival. T-Mobile came and discussed hometown grants. They have employee volunteers – will help at the Swedish Festival and may help with the fireworks.

Economic Development- They have not met.

Finance Committee- They will meet next week.

Planning Commission- They had a joint workshop.

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

Downtown Business Improvement District- Nothing to report.

Council of Governments- Nothing to report.

Council Member Reports- Council Member Silva reported on the Tri-County Hospital Board meeting. Council Member Smith reported on the opening of the butterfly gardens at the zoo, thanks to Council in advance for the Swedish festival participation. Council Member North reported that the 5 cities meeting needed to be rescheduled. She recommends council members come to the Police Department for a tour. Mayor Palomar reported on Pelican’s ribbon cutting and that the KHS baseball team are league champs.

City Manager’s Report- City Manager Henderson reported on Governor Gavin Newsom’s State Budget May Revision- there is a State short fall 31 billion, but the State did postpone the tax filing date to the fall. This is the first time with a deficient since 2009. The Fresno Business Journal front page highlighted the fiber project.

Future Agenda Items: None.

Adjourn Regular Kingsburg City Council Meeting. At 7:17 P. M. Mayor Palomar adjourned the meeting.

Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:

Printed:
marshaa
5/31/2023 4:00 PM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 4789 US BANKCORP SERVICE CENTER 05/11/2023
Clark 4/28/23 Corsaros Pizza for shift after carshow 4/15 77.82 Colado 4/28/23 Staples: Printer Ink 67.91
Colado 4/28/23 Staples: Stapler, Calculator, Air Purifier 209.34 Colado 4/28/23 Staples: Binder, Paper, Coffee 93.63
Colado 4/28/23 Staples: Printer Ink 67.90
Colado 4/28/23 DiCicco's Admin Professional Day Lunch 222.32 Colado 4/28/23 Staples: Stapler, Calculator, Air Purifier 209.34 Colado 4/28/23 Amazon: Lens Wipes 38.07
Colado 4/28/23 Staples: Binder, Paper, Coffee 93.63
Colado 4/28/23 Late Charge All 19.88
Cstneda 4/28/23 Save Mart: Senior Center Meal Supplies 30.06 Cstneda 4/28/23 Instacart: Pancake Breakfast Supplies 60.66 Cstneda 4/28/23 Bisque Imports: Senior Inc. Ceramic Supplies 239.62 Cstneda 4/28/23 Vista Print: Pool membership cards 162.91 Cstneda 4/28/23 Kingsburg Chamber: Senior Center Decor 250.00 Cstneda 4/28/23 Nelson's Hardware:Senior Center Decor 10.89 Dadian 4/28/23 Park Mobile/Parking Fees 0.74
Dadian 4/28/23 Park Mobile/Parking Fees 2.49
Dadian 4/28/23 Park Mobile/Parking Fees 0.99
Dadian 4/28/23 Park Mobile/Parking Fees 2.49
Galvez 4/28/23 PW Google TV 64.99
Osborne 4/28/23 lunch excel class Wayne,Clark,Ciera,Ro,Jennifer 4/24 88.37 Owen 4/28/23 Amazon: Janitorial Supplies 25.34
Owen 4/28/23 Amazon: IPhone Screen Protector 7.84
Owen 4/28/23 Janitorial Supplies 76.23
Owen 4/28/23 Amazon: Canon Ink Kit 485.97
Owen 4/28/23 Amazon: Sharpie Marker 20.74
Owen 4/28/23 Amazon: Janitorial Supplies 14.90
Owen 4/28/23 Amazon: Bond Paper 41.28
Owen 4/28/23 Amazon: Janitorial Supplies 9.61
Owen 4/28/23 Great Wolf Lodge Hotel, Conference 201.93
Owen 4/28/23 Amazon: Janitorial Supplies 47.92
Owen 4/28/23 Amazon: Ink Pen Refills 8.91
Owens 4/28/23 Napa auto credit for core deposit apparatus 60 4/25 -162.00 Owens 4/28/23 Durawear replacement clips for gas detectors 4/19 69.59 Owens 4/28/23 Napa auto batteries for apparatus 60 4/25 1,045.98 Palsgrd 4/28/23 Walgreens; Command Strips to hang photos 10.88 Palsgrd 4/28/23 Amazon: Frames for Council Chamber 195.09 Palsgrd 4/28/23 Walgreens; Command Strips to hang photos 10.34 Palsgrd 4/28/23 Dollar Tree- Admin Prof Day Luncheon Sodas 17.05 Palsgrd 4/28/23 Walgreens: Photos of Council 21.74
Palsgrd 4/28/23 Walgreens; Photos for council 78.39
Palsgrd 4/28/23 Chevron: Admin car wash 10.00
Perkins 4/28/23 Stay plus 139.28
Perkins 4/28/23 Sassy car wash 260.00
Perkins 4/28/23 Fugazzis lunch EOP mtg w/Triton 310.58
Perkins 4/28/23 Bookeo 4/19 39.95
Perkins 4/28/23 Toms donuts 4/27 17.50
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Perkins 4/28/23 Zoom monthly subscription 4/24 199.90
Perkins 4/28/23 Toms donuts for leadership training office of ed 4/17 75.25 Perkins 4/28/23 Adobe/Chiefs subscrption 4/23 14.99
Perkins 4/28/23 Canva explorer brochures 4/27 70.00
Perkins 4/28/23 Toms donuts for leadership training office of ed 4/18 68.75 Perkins 4/28/23 Corsaros lunch for leadership training office of ed 4/17 491.80 Perkins 4/28/23 Remarkable Ciefs monthly subscription 4/25 2.99 Perkins 4/28/23 home depot ext cords 4/14 600.92
Perkins 4/28/23 Adobe subscription 4/17 19.99
Ploszaj 4/28/23 Refund Reg fee (Rangel) WLLE 2023 -450.00 Ploszaj 4/28/23 Oak & Oak LLC Group & Portrait Photography/High Gloss 734.53 Ploszaj 4/28/23 Easy IDcard (Taylor&Torres) 45.00
Ploszaj 4/28/23 Oak & Oak LLC vectorizing JPEG Images 281.17 Ploszaj 4/28/23 UPS Store (shipping fee I & J Badges) 26.91 Rolinda 4/28/23 Starbucks coffee leadership class 4/20 60.00 Rolinda 4/28/23 Mi Riconzito burritos leadership class 4/19 425.00 Rolinda 4/28/23 Grocery outlet beverages for leadership training class 4/15 85.22 Rolinda 4/28/23 toms donuts leadership class 4/20 57.00 Rolinda 4/28/23 grocery outlet bottle water leadership classes 4/19 20.76 Rolinda 4/28/23 Bento to go lunch for leadership class 4/19 1,062.56 Rolinda 4/28/23 Kuppa joy coffee leadership classes 4/18 92.63 Rolinda 4/28/23 Dollar tree table covers,supplies for leadership classes 4/16 51.96 Wndover 4/28/23 Road House 99 PSR Award 100.00
Wndover 4/28/23 Summer Rec Interviews Snacks 54.14
Wndover 4/28/23 Road House 99 Org, Imp. Award 100.00
Total for this ACH Check for Vendor 4789: 9,310.56
83524 3006 AIRGAS NCN 05/11/2023
9137138617 Oxygen 4/17/23 25.30
9137375052 Oxygen 4/24/23 184.36
Total for Check Number 83524: 209.66
83525 4545 AMAZON.COM SALES, INC. 05/11/2023
1KPM-TX91-6KNL Quick Locking System Kit 32.64
Total for Check Number 83525: 32.64
83526 4805 ARES GENERAL ENGINEERING 05/11/2023
Payment #2 10th & Draper Intersection Improvements 12/10/22-4/30/23 37,520.00 Retention #2 Retention 10th & Draper Intersection Impro12/10/22-4/30/23 -1,876.00 Total for Check Number 83526: 35,644.00
83527 3029 AT&T CALNET 3 05/11/2023
19881425 Fresno County Line 4/2-4/30/23 1,136.94
19891910 MN Phone Charges 4/2-5/1/2023 559-897-6558 32.64 19891912 MN Phone Charges 4/2-5/1/2023 559-897-6561 32.46 19891912 MN Phone Charges 4/2-5/1/2023 559-897-2265 35.89 19891912 MN Phone Charges 4/2-5/1/2023 559-897-8942 21.94 19891945 Ring Down Line 4/2-5/1/23 23.37
Total for Check Number 83527: 1,283.24
83528 3043 BETTS TRUCK PART'S & SERVICE 05/11/2023
08RO2333 Repairs to A503-drum rear cast,brake shoe kit 1,446.08 Total for Check Number 83528: 1,446.08
83529 3794 CORPORATE RECOVERY DEPT BLUE SHIELD OF CA 05/11/2023 AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
05/08/2023 Overpayment for Amb services, J. North 5/23/22 AR2302070756569B 2,154.90 Total for Check Number 83529: 2,154.90
83530 4821 BRADY INDUSTRIES 05/11/2023
8009873 Heavy Duty Liners (Janitorial supplies) 67.93
Total for Check Number 83530: 67.93
83531 3054 BSK ASSOCIATES 05/11/2023
AG09200 Bac T 4/19/23 114.00
AG09858 Bac T 5/1/23 114.00
AG09921 Nitrate 4/18/23 163.75
AG09935 TCP 4/19/23 261.00
Total for Check Number 83531: 652.75
83532 3056 CAL STATE TERMITE AND PEST 05/11/2023
0447785 Pool Pest Control 4/24/2023 56.50
0447785 Senior Center Pest Control 4/24/2023 35.00
0447785 City Buildings Pest Control 4/24/2023 168.50
0447785 Memorial/Downtown Pest Control 4/24/2023 95.00
0447785 Police Pest Control 4/24/2023 35.00
0447785 Amb Pest Control 4/24/2023 35.00
0447785 Fire Pest Control 4/24/2023 35.00
Total for Check Number 83532: 460.00
83533 3059 CALIFORNIA FORENSIC INSTITUTE 05/11/2023
KPD598 Psycological Testing: Reserve Wu,Scott 400.00
Total for Check Number 83533: 400.00
83534 4429 CANON FINANCIAL SERVICES, INC 05/11/2023
30335172 Senior Center Printer 205.73
30335176 Senior Center Printer 117.15
30410701 PW Copier 10/1-3/31/23 339.01
Total for Check Number 83534: 661.89
83535 3991 JOSH CAREY 05/11/2023
5/29-6/9/23 Post Plan ICI Major Drug Inv 5/29-6/9 170.00 Total for Check Number 83535: 170.00
83536 3831 ADAM CASTANEDA 05/11/2023
May 2023 Monthly Cell Phone Allowance May 2023 75.00
Total for Check Number 83536: 75.00
83537 4491 GABRIEL CASTELLANOS 05/11/2023
05292023 ICI Major Drug Invest (Per Diem) 5/29-6/9/23 170.00 Total for Check Number 83537: 170.00
83538 4861 CCLS, INC 05/11/2023
17974 Kings Estate Landscape 980.00
Total for Check Number 83538: 980.00
83539 3918 CINTAS 05/11/2023
April 2023 Uniforms MN Public Works 4/1/23-4/30/23 112.48 AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
April 2023 Uniforms MN Public Works 4/1/23-4/30/23 76.37 April 2023 Uniforms MN Public Works 4/1/23-4/30/23 110.77 April 2023 Uniforms MN Public Works 4/1/23-4/30/23 547.10 April 2023 Uniforms MN Public Works 4/1/23-4/30/23 487.81 Total for Check Number 83539: 1,334.53
83540 3822 ALMA COLADO 05/11/2023
May 2023 Monthly Cell Phone Allowance May 2023 75.00
Total for Check Number 83540: 75.00
83541 4385 CPSI 05/11/2023
83220 #2 Re-issue due to Bank Fraud. 18th Ave Side Walks Task Order #3 6,162.25 Total for Check Number 83541: 6,162.25
83542 4229 EBA&M CORPORATION 05/11/2023
May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 10.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 40.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 68.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 13.60 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 286.80 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 100.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 40.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 20.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 40.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 51.20 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 30.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 336.40 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 95.20 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 266.80 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 40.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 166.80 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 123.20 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 92.00 May 2023 Monthly Premium for medical cards. 5/1/23-5/31/2023 560.00 Total for Check Number 83542: 2,380.00
83543 4615 EMERALD TEXTILES SERVICES 05/11/2023
EFRE-66244 Svs for linen 4/1-4/8/23 319.69
EFRE-70004 Svs for linen 4/23-4/30/23 214.66
Total for Check Number 83543: 534.35
83544 3166 FALCON TIRE & TOWING 05/11/2023
10247 Tow to Kingsburg city yard 300.00
Total for Check Number 83544: 300.00
83545 3185 FRESNO COUNCIL OF GOVERNMENTS 05/11/2023
81061-91379 Multi-Jurisdictional Housing Element. Place works contract. 9,424.57 Total for Check Number 83545: 9,424.57
83546 3188 FRESNO COUNTY SHERIFF 05/11/2023
SO20514 RMS/JMS May 152.65
SO20514 Dispatch Services for May 17,172.75
Total for Check Number 83546: 17,325.40
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
83547 3198 FRESNO TRUCK CENTER 05/11/2023
R001202731 PMI A501 4/20/23 1,105.67
Total for Check Number 83547: 1,105.67
83548 4569 JORDAN GONG 05/11/2023
5/29-6/9/23 ICI Major Drug Invest (Per Diem) 5/29-6/9/23 170.00 Total for Check Number 83548: 170.00
83549 3219 HEALTHWISE SERVICES 05/11/2023
149710 Kiosk Lease Fee-Pharm 4/21/23 Manifest 173.75
Total for Check Number 83549: 173.75
83550 3221 ALEX HENDERSON 05/11/2023
5/1/2023 2023 Life Ins. Reimbursement: Per Employment Agreement 606.10 Total for Check Number 83550: 606.10
83551 3222 HENRY SCHEIN, INC. 05/11/2023
36547952 medical supplies 4/10/23 221.88
36589756 medical supplies 4/11/23 319.32
36803606 medical supplies 4/17/23 93.85
36852492 medical supplies 4/18/23 8.82
Total for Check Number 83551: 643.87
83552 4497 ROLINDA HERNANDEZ 05/11/2023
050723 CAL OES 2023 Communications Train/Listos 5/7-5/9 172.50 Total for Check Number 83552: 172.50
83553 3225 HOME DEPOT CREDIT SERVICES 05/11/2023
2111814 Senior Center Rain Gutter Down Spouts 37.62
2121988 Power Washer 758.24
4011121 Ponding Basin Supplies 194.50
4100301 City Park Block Wall, Tools 309.06
Total for Check Number 83553: 1,299.42
83554 3643 ICMA MEMBERSHIP RENEWAL 05/11/2023
5/3/2023 Adam Annual Membership 200.00
Total for Check Number 83554: 200.00
83555 3999 IRON MOUNTAIN 05/11/2023
HLRD183 Shred Services 3/29-4/25/23 64.85
Total for Check Number 83555: 64.85
83556 3244 JORGENSEN & CO. 05/11/2023
6065813 Annual Ansul service stn 2- 4/28/23 202.70
6065814 Annual Ansul service stn 1 4/28/23 242.38
Total for Check Number 83556: 445.08
83557 3248 KAHN, SOARES & CONWAY, LLP 05/11/2023
April 2023 Professional Services-April 2023 525.00
April 2023 Professional Services-April 2023 600.00
April 2023 Professional Services-April 2023 6,375.00
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83557: 7,500.00
83558 3249 KAISER FOUNDATION HEALTH PLAN INC05/11/2023
June 2023 Medical Ins. Premium June 2023 4,206.34
June 2023 Medical Ins. Premium June 2023 1,163.63
June 2023 Medical Ins. Premium June 2023 592.89
June 2023 Medical Ins. Premium June 2023 1,524.57
Total for Check Number 83558: 7,487.43
83559 3250 KELLER FORD LINCOLN 05/11/2023
677567 Repairs to PD #2217 673.97
677787 Repairs to PD #2217 235.17
678096 Repairs to PD #2039 775.90
Total for Check Number 83559: 1,685.04
83560 3251 KEN RISENHOOVER ROOFING 05/11/2023
6983 City Yard Roof Repair 3/25/23 150.00
Total for Check Number 83560: 150.00
83561 3686 KINGSBURG AUTO CARE 05/11/2023
17323 Brakes and Door Handle PW #741 942.50
17371 Repair Drivability issues on PD #1631 608.83
17377 A/C Repair to PD #1625 340.01
Total for Check Number 83561: 1,891.34
83562 3253 KINGSBURG CHAMBER OF COMMERCE05/11/2023
3737B Summer Band Concerts 2023 12,000.00
May 2023 Monthly Budget Allowance May 2023 2,500.00
Total for Check Number 83562: 14,500.00
83563 3254 KINGSBURG CHEVRON 05/11/2023
April2023 ACT Carwash 5.00
April2023 ME Carwashes 100.00
April2023 GF Carwashes 145.00
April2023 SRO Carwashes 5.00
Total for Check Number 83563: 255.00
83564 4648 KINGSBURG EXPRESS LUBE INC. 05/11/2023
54243 PD#1619 81.62
54368 PD#2146 81.62
54521 PD#54521 81.62
54677 PD#54677 81.62
54724 PD#1631 81.62
Total for Check Number 83564: 408.10
83565 3625 KINGSBURG MEDIA FOUNDATION 05/11/2023
5363,4706,5364 Phone & Internet Svc's May 2023 492.32
5363,4706,5364 Phone & Internet Svc's May 2023 150.00
5363,4706,5364 Phone & Internet Svc's May 2023 525.00
5363,4706,5364 Phone & Internet Svc's May 2023 45.05
5363,4706,5364 Phone & Internet Svc's May 2023 90.10
5363,4706,5364 Phone & Internet Svc's May 2023 45.05
5363,4706,5364 Phone & Internet Svc's May 2023 200.00
5363,4706,5364 Phone & Internet Svc's May 2023 45.05
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
5363,4706,5364 Phone & Internet Svc's May 2023 200.00
5363,4706,5364 Phone & Internet Svc's May 2023 75.00
5363,4706,5364 Phone & Internet Svc's May 2023 242.33
5363,4706,5364 Phone & Internet Svc's May 2023 45.05
5363,4706,5364 Phone & Internet Svc's May 2023 45.05
5363,4706,5364 Phone & Internet Svc's May 2023 350.00
CWM4705 Pool Computer Install 1,164.93
CWM5111 Email Services May 2023 161.00
CWM5111 Email Services May 2023 171.00
CWM5111 Email Services May 2023 69.00
CWM5111 Email Services May 2023 171.00
CWM5111 Email Services May 2023 92.00
CWM5111 Email Services May 2023 10.00
CWM5111 Email Services May 2023 475.25
CWM5111 Email Services May 2023 89.00
Total for Check Number 83565: 4,953.18
83566 3259 KINGSBURG SUPERMARKET, INC. 05/11/2023
128129 Dec 12/8,12/26 Jan 1/7,1/29 139.44
276775 3/6/23 26.89
278323 3/14/23 67.33
294212 2/6/2023 10.80
299486 3/13/23 13.14
347284 2/6/23 88.54
348427 2/12/23 16.34
350865 2/25/23 20.38
358233 4/2/23 10.19
Total for Check Number 83566: 393.05
83567 4832 KOFF & ASSOCIATES INC 05/11/2023
015795 Compensation Study 590.63
015795 Compensation Study 590.62
Total for Check Number 83567: 1,181.25
83568 4603 LEIST AND ASSOCIATES 05/11/2023
157/159 Milage 85.80
157/159 Milage 124.80
157/159 Conduct IA Investigation 2022-01 4,625.00
157/159 Conduct IA Investigation 2022-02 5,875.00
Total for Check Number 83568: 10,710.60
83569 3276 LIFE ASSIST INC 05/11/2023
1312718 medical supplies 4/21/23 64.30
1313214 medical supplies 4/21/23 68.11
Total for Check Number 83569: 132.41
83570 3277 LINCOLN AQUATICS 05/11/2023
Q2021964 Steel and Wheel Pod Cover Reels 590.81
Total for Check Number 83570: 590.81
83571 3293 MID VALLEY DISPOSAL 05/11/2023
April 2023 April 2023 Comm-less FF's (8,292.86) 46,992.85 April 2023 Franchise Fees- April 2023 -11,212.25
April 2023 April 2023 Multi 2-4 & Multi 5 less (2,919.39 16,543.26 April 2023 April 2023 Residential 98,535.62
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
April 2023 Franchise Fees- April 2023 11,212.25
Total for Check Number 83571: 162,071.73
83572 3997 MID VALLEY DISPOSAL RECYCLING & TRANSFER STATION 05/11/2023 2662873 Street Sweeping Refuse 4/25/23 927.30
Total for Check Number 83572: 927.30
83573 3297 MORGAN'S VILLAGE FLOORING 05/11/2023
8243 Spray 9 gallon for PD 38.12
Total for Check Number 83573: 38.12
83574 3466 NAPA AUTO PARTS 05/11/2023
625724 non deter 30 Qt 3/12/23 9.03
630180 Interior Spray 10.34
631542 Mower Blades 70.78
632066 Pressure Washer 8.74
632067 Coupler/Adapter 33.08
Total for Check Number 83574: 131.97
83575 3307 NELSON'S ACE HARDWARE-SELMA 05/11/2023
4/30/2023 Catalyst Blaster 126.40
4/30/2023 Smoker Pellets 19.51
4/30/2023 Well cleaning equiptment 118.67
4/30/2023 PW Landscaping Supplies 580.56
4/30/2023 Misc Supplies 21.83
4/30/2023 PW Facility Maint. 11.89
Total for Check Number 83575: 878.86
83576 4763 AJ O'CONNELL 05/11/2023
05/01/2023 OSHA Safety Training Online Course 64.00
Total for Check Number 83576: 64.00
83577 4859 OPEN AIR CINEMA LLC 05/11/2023
1908 Movie Projector and Sound Board invoice 1908 2,768.80 Total for Check Number 83577: 2,768.80
83578 3312 O'REILLY AUTO PARTS 05/11/2023
3272097 late fees 3/25/23 3.65
4445417661 car wash brushes 3/30/23 55.54
4445419056 rear tailboard marker 4/12/23 25.04
Total for Check Number 83578: 84.23
83579 3611 HOLLY OWEN 05/11/2023
May 2023 Monthly Phone Allowance May 2023 75.00
Total for Check Number 83579: 75.00
83580 3315 P G & E 05/11/2023
04/17/2023 #2 Electricity-Street Lighting 3/17/23-4/17/23 Acct #7502184272-1 5,164.42 04/17/2023 #2 Electricity-Street Lighting 3/17/23-4/17/23 Acct #7502184272-1 5,164.42 04/28/2023 Electricity-Street Lighting 3/29/23-4/27/23 Account#9285082237-7 82.48 05/01/2023 Electricity-Street Lighting 3/30/23-4/30/23 568.47 05/01/2023 Electricity-Street Lighting 3/30/23-4/30/23 568.47 05/02/2023 Electricity-Street Lighting 3/31/23-5/1/23 Account#1628344672-8 737.99 AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83580: 12,286.25
83581 3450 ABIGAIL PALSGAARD 05/11/2023
May 2023 Monthly Cell Phone Allowance May 2023 75.00
Total for Check Number 83581: 75.00
83582 3317 PAPE' 05/11/2023
13051182 Engine parameter change/cruise control 77 mph A503 4/25 224.87 Total for Check Number 83582: 224.87
83583 3327 PITNEY BOWES GLOBAL FINANCIAL SVC'S. LLC 05/11/2023 0012699940 Red Ink Ctg 1 box 99.48
Total for Check Number 83583: 99.48
83584 3329 POLYACK MARKETING 05/11/2023
3252 Econ Dev. April 2023 3,300.00
Total for Check Number 83584: 3,300.00
83585 3334 PROFESSIONAL PRINT & MAIL, INC 05/11/2023
116431 Statements Delinquent Notices April 2023 106.32
116431 Statements Delinquent Notices April 2023 106.32
116526 Statements Monthly Utility Bills May 2023 581.99 116526 Statements Monthly Utility Bills May 2023 582.00 Total for Check Number 83585: 1,376.63
83586 3654 R. J. BERRY, JR.,INC 05/11/2023
Pymt #1 2023 Downtown Parking Lots Dates: 3/13-4/14/23 142,533.00 Retention #1 Retention 2023 Downtown Parking Lots Dates: 3/13-4/14/23 -7,126.65 Total for Check Number 83586: 135,406.35
83587 4490 ALEXIS RAMIREZ-SERRATO 05/11/2023
5/29-6/923 Post Plan ICI Major Drug Inv 5/29-6/9 170.00 Total for Check Number 83587: 170.00
83588 4867 JOSE LUIS SALINAS 05/11/2023
5102023 9.5 hrs 4/26 8hrs 4/27 754.95
Total for Check Number 83588: 754.95
83589 3940 SAN DIEGO POLICE EQUIPMENT, INC 05/11/2023
656691 12GA 00BUCK, 9-PLT, Tactical/250/CS 1,441.26
Total for Check Number 83589: 1,441.26
83590 3369 SILVAS OIL COMPANY, INC. 05/11/2023
184329CT Gas Card Chrgs 4/16-4/30/23 109.59
184329CT Gas Card Chrgs 4/16-4/30/23 77.22
184329CT Gas Card Chrgs 4/16-4/30/23 46.12
184329CT Gas Card Chrgs 4/16-4/30/23 27.08
184329CT Gas Card Chrgs 4/16-4/30/23 154.52
184329CT Gas Card Chrgs 4/16-4/30/23 46.12
184329CT Gas Card Chrgs 4/16-4/30/23 731.14
184329CT Gas Card Chrgs 4/16-4/30/23 153.45
184331CT Ambulance fuel 4/30 1,374.89
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 9 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
184331CT ME fuel 4/30 1,374.89
18433CT ME Fuels 1,319.88
18433CT GF Fuels 2,160.06
18433CT SRO Fuels 162.69
18433CT ACTFuel 211.53
Total for Check Number 83590: 7,949.18
83591 4142 SPARKLETTS 05/11/2023
19724793 020523 water deliver & rental stn 1 rental stn 2 114.96 19724793 043023 water deliver & rental stn 1 rental stn 2 115.46 Total for Check Number 83591: 230.42
83592 3378 STAPLES ADVANTAGE 05/11/2023
353685676 creamer 4/29/23 37.98
3536865673 Staples Copy Paper 48.48
3536865674 Janitorial Supplies- paper towels 90.34
3536865675 supplies cup,plates 4/29/23 83.56
3536865677 Office Supplies 135.42
3536865678 Office Supplies 108.89
3536865679 Office Supplies 43.57
3536865680 Office Supplies-Credit -43.57
Total for Check Number 83592: 504.67
83593 3380 STATE OF CALIFORNIA-D O J 05/11/2023
651725 Blood Alcohol Analysis 105.00
653319 Fingerprints Apps April 64.00
657411 Blood Alcohol Analysis 35.00
Total for Check Number 83593: 204.00
83594 3381 STATE OF CALIFORNIA-D O T 05/11/2023
SL230712 Signals & Lighting Jan 2023- March 2023 3,385.87 Total for Check Number 83594: 3,385.87
83595 4028 SUPERIOR POOL CARE 05/11/2023
4800 Owner-Eddie C. Reed Monthly Service April 2023 2,600.00 Total for Check Number 83595: 2,600.00
83596 4827 SWEEPING CORP OF AMERICA LLC 05/11/2023
2023-003057 Streets, Medians, and Sub-divisions April 2023 2,750.00 2023-003057 Kings Crossing April 2023 215.00
2023-003057 Air Sweep for the month of April 2023 14,450.00 2023-003057 Subdivision 16th and Kern April 2023 650.00 Total for Check Number 83596: 18,065.00
83597 3216 THE SENTINEL 05/11/2023
189622 News Paper Notice/ Affidavit Fees 246.46
Total for Check Number 83597: 246.46
83598 3419 VIKING CLEANING SERVICE 05/11/2023
4/13/2023 Pool restroom cleaning/ snack bar 575.00
May 2023 Janitorial Services May 2023 3,570.00
Total for Check Number 83598: 4,145.00
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 10 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
83599 3493 VILLAGE TIRE SALES INC 05/11/2023
14070 Flat Repair FD #E-141 42.57
14070 Repair tire - ME141 4/21/23 42.57
Total for Check Number 83599: 85.14
83600 4689 WATERMEN 05/11/2023
581219 Lifeguard suits and supplies 1,341.11
Total for Check Number 83600: 1,341.11
83601 3469 WECO SUPPLY CO., INC. 05/11/2023
768395 PW Cyl Rental 4/30/23 32.40
Total for Check Number 83601: 32.40
83602 4463 WHITE CAP 05/11/2023
50021707559 Saw blades E141 4/13/23 130.52
Total for Check Number 83602: 130.52
83603 3448 CHRISTINA WINDOVER 05/11/2023
May 2023 Monthly Cell Phone Allowance May 2023 75.00
Total for Check Number 83603: 75.00
83604 3430 WONG, ANDY & BETTY 05/11/2023
May 2023 Wong Building Leases May 2023 2,600.00
Total for Check Number 83604: 2,600.00
Total for 5/11/2023: 511,743.77
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 05/19/2023
PR Batch 00002.05.2023 457 Mission Square PR Batch 00002.05.2023 457 Mission Square 2,228.06 Total for this ACH Check for Vendor 3231: 2,228.06
ACH 3470 Internal Revenue Service - ACH 05/19/2023
PR Batch 00002.05.2023 Medicare Employer Portion PR Batch 00002.05.2023 Medicare Employer Portion 3,995.40 PR Batch 00002.05.2023 FICA Employee Portion PR Batch 00002.05.2023 FICA Employee Portion 17,083.94 PR Batch 00002.05.2023 FICA Employer Portion PR Batch 00002.05.2023 FICA Employer Portion 17,083.94 PR Batch 00002.05.2023 Medicare Employee Portion PR Batch 00002.05.2023 Medicare Employee Portion 3,995.40 PR Batch 00002.05.2023 Federal Income Tax PR Batch 00002.05.2023 Federal Income Tax 24,615.50 Total for this ACH Check for Vendor 3470: 66,774.18
ACH 3471 Employment Development Department - ACH05/19/2023 PR Batch 00002.05.2023 CA SDI PR Batch 00002.05.2023 CA SDI 2,214.63 PR Batch 00002.05.2023 State Income Tax PR Batch 00002.05.2023 State Income Tax 10,020.59 PR Batch 00001.01.2023 State Income Tax PR Batch 00001.01.2023 State Income Tax -3,091.18 Total for this ACH Check for Vendor 3471: 9,144.04
ACH 3472 CalPERS - ACH 05/19/2023
PR Batch 00002.05.2023 PERS Reported FLSA PR Batch 00002.05.2023 PERS Reported FLSA 731.15 PR Batch 00002.05.2023 PERS Safety Fire PEPRAPR Batch 00002.05.2023 PERS Safety Fire PEPRA 5,782.06 PR Batch 00002.05.2023 PERS Safety Police PR Batch 00002.05.2023 PERS Safety Police 1,693.55 PR Batch 00002.05.2023 PERS Safety Fire -ClassicPR Batch 00002.05.2023 PERS Safety Fire -Classic 1,142.15 PR Batch 00002.05.2023 PERS Safety Police PEPRPR Batch 00002.05.2023 PERS Safety Police PEPR A ER A ER 7,256.84 PR Batch 00002.05.2023 PERS Misc. Classic PR Batch 00002.05.2023 PERS Misc. Classic 2,589.77 AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 11 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
PR Batch 00002.05.2023 PERS Safety Fire PEPRA ER PR Batch 00002.05.2023 PERS Safety Fire PEPRA ER 5,684.20 PR Batch 00002.05.2023 PERS Safety Police ER PR Batch 00002.05.2023 PERS Safety Police ER 3,947.40 PR Batch 00002.05.2023 PERS Misc. Classic ER PR Batch 00002.05.2023 PERS Misc. Classic ER 3,894.29 PR Batch 00002.05.2023 PERS Safety Police PEPRAPR Batch 00002.05.2023 PERS Safety Police PEPRA 7,381.76 PR Batch 00002.05.2023 PERS Misc. PEPRA ER PR Batch 00002.05.2023 PERS Misc. PEPRA ER 4,160.43 PR Batch 00002.05.2023 PERS Misc. PEPRA PR Batch 00002.05.2023 PERS Misc. PEPRA 3,759.44 PR Batch 00002.05.2023 PERS Safety Fire ER PR Batch 00002.05.2023 PERS Safety Fire ER 2,670.15 Total for this ACH Check for Vendor 3472: 50,693.19
ACH 3475 Empower 05/19/2023
PR Batch 00002.05.2023 457 Plan-Empower PR Batch 00002.05.2023 457 Plan-Empower 3,543.85 PR Batch 00002.05.2023 457 Percent-Empower PR Batch 00002.05.2023 457 Percent-Empower 58.98 Total for this ACH Check for Vendor 3475: 3,602.83
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 05/19/2023 PR Batch 00002.05.2023 Child Support PR Batch 00002.05.2023 Child Support 240.46 Total for this ACH Check for Vendor 3476: 240.46
ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 05/19/2023 PR Batch 00002.05.2023 CalPERS 457 Percent PR Batch 00002.05.2023 CalPERS 457 Percent 311.90 PR Batch 00002.05.2023 CalPERS 457 Plan PR Batch 00002.05.2023 CalPERS 457 Plan 50.00 Total for this ACH Check for Vendor 3526: 361.90
ACH 4707 ICMA-WIRE 401(A) 05/19/2023
PR Batch 00002.05.2023 Def Comp 401(a) ICMAPR Batch 00002.05.2023 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
83605 3660 KPFA 05/19/2023
PR Batch 00002.05.2023 Professional Firefighters Asc. PR Batch 00002.05.2023 Professional Firefighters Asc. 720.00 Total for Check Number 83605: 720.00
83606 3525 Kingsburg Police KPOA 05/19/2023
PR Batch 00002.05.2023 KPOA Union Dues PR Batch 00002.05.2023 KPOA Union Dues 1,060.00 Total for Check Number 83606: 1,060.00
Total for 5/19/2023: 135,074.66
Report Total (92 checks): 646,818.43
AP Checks by Date - Detail by Check Date (5/31/2023 4:00 PM) Page 12

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AH AGENDA ITEM: Reject Athwal Park Restroom Improvements Bids ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City advertised the Athwal Park Restroom Improvements project and requested bids on May 17, 2023. On June 1, 2023, the City received one response from a contractor for the project with a bid amount of $317,250.00, which exceeds the amount budgeted for this project. As such, staff recommends rejecting all bids such that the project can be rebid to receive more competitive bids.

RECOMMENDED ACTION BY CITY COUNCIL

1. Reject all bids received for the Athwal Park Restroom Improvement and authorize the City Engineer to readvertise the project for bids.

POLICY ALTERNATIVE(S)

1. Council could choose to award to the bidder and authorize staff to amend the budget to account for the additional costs associated with the award.

REASON FOR RECOMMENDATION/KEY METRIC

1. The one bid received exceeded the budgeted amount for the work.

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. Bid Summary
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line?
Meeting Date: 06/07/2023
Agenda Item: 5.3

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount 1 1 LS Mobilization ($25,000 Maximum) $25,000.00 $25,000.00 $25,000.00 $25,000.00 2 1 LS Traffic Control $1,000.00 $1,000.00 $9,000.00 $9,000.00 3 1 LS Dust Control $500.00 $500.00 $500.00 $500.00
4 1 LS Clearing and Grubbing $6,000.00 $6,000.00 $8,500.00 $8,500.00 5 1 LS Storm Water Pollution Prevention $1,000.00 $1,000.00 $800.00 $800.00 6 1 LS Site Preparation and Grading $8,000.00 $8,000.00 $10,000.00 $10,000.00 7 1,180 SF Concrete Sidewalk $12.50 $14,750.00 $14.00 $16,520.00 8 1 EA 1-1/2 Inch Water Service $25,000.00 $25,000.00 $28,500.00 $28,500.00 9 1 EA 4-inch Sewer Service $20,000.00 $20,000.00 $19,500.00 $19,500.00 10 1 LS Electrical Service and Meter Cabinet $50,000.00 $50,000.00 $70,400.00 $70,400.00 11 1 LS Temporary Power Source $40,000.00 $40,000.00 $64,400.00 $64,400.00 12 1 LS Landscape and Irrigation $5,000.00 $5,000.00 $15,000.00 $15,000.00 13 1 LS Miscellaneous Facilities and Operations $5,000.00 $5,000.00 $24,130.00 $24,130.00 14 1 LS Supplemental Work $25,000.00 $25,000.00 $25,000.00 $25,000.00 TOTAL BASE BID $226,250.00 $317,250.00
BID SUMMARY "June 1, 2023"
CITY OF KINGSBURG - "Athwal Park Improvements"
#1
Engineer's Estimate Todd Companies

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AH AGENDA ITEM: SB 1 Resolution FY 2023/24
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
Each year, the City is required to update and provide a list of proposed projects to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), also known as SB 1. This list must include:
• Location of the project
• Proposed schedule of completion
• Estimated useful life of the improvement
For FY23/24, the City is expected to receive $303,040.00 from the RMRA fund. Based on the recently adopted Pavement Management System adopted by the City in 2019, staff has identified one candidate project for the RMRA funding program. The candidate project was identified utilizing the pavement condition index (PCI) identified for each city roadway segment and the funding levels available in the current fiscal year. Larger PCI values represent better condition roads and lower PCI values represent poorer condition roads.

The candidate project for FY 23-24 is:

Project Description Location PCI
Mariposa Street
Rehabilitation
Resurface roadway 10th Avenue to 6th Avenue Drive 35
Staff is recommending the Mariposa Street Rehabilitation project be selected as the project for FY23-24.

Additionally, each year cities and counties must adopt via resolution a project list comprised of projects they anticipate funding with SB1 funds. These project lists must be submitted to the California Transportation Commission (CTC) by July 1st to be eligible for SB 1 funding for the following fiscal year.

RECOMMENDED ACTION BY CITY COUNCIL

1. Review the proposed project list and approve Resolution 2023-027 as presented.

POLICY ALTERNATIVE(S)

1. Council could choose to make amendments to the proposed list.

REASON FOR RECOMMENDATION/KEY METRIC

1. Provides for quality of life improvements as well as financial accountability of new funds.

Meeting Date: 06/07/2023
Agenda Item: 5.4

Page 2 of 2 ends

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
In April 2017, the California State Legislature passed Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017. As part of the Bill, specific transparency and accountability provisions must be met in order to ensure that the public is aware of the projects that have been completed utilizing SB 1 funds. Each agency receiving funds must report the project in which the funds are used and submit the project lists by July 1st of each year.

In 2019 all of the city streets were evaluated and rated as part of a pavement management system update. The streets have been evaluated to determine their Pavement Condition Index (PCI). The PCI scale ranges from 100 (new road) to 0 (gravel road). Typically, street maintenance strategies are aligned with the following PCI scale:

PCI Range Treatment
100-85 No Treatment
85-70 Slurry Seal
70-50 Cape Seal or Thin Overlay
50-25 Thick Overlay
25-0 Reconstruction

ATTACHED INFORMATION

1. Proposed Resolution 2023-027
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A
RESOLUTION NO. 2023-027

A RESOLUTION TO THE CITY COUNCIL OF THE CITY OF KINGSBURG ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2023-24 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City of Kingsburg are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Kingsburg must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City of Kingsburg, will receive an estimated $303,040.00 in RMRA funding in Fiscal Year 2023-24 from SB 1; and
WHEREAS, this is the seventh year in which the City of Kingsburg is receiving SB 1 funding and will enable the City of Kingsburg to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City of Kingsburg has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City of Kingsburg used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City of Kingsburg maintain and rehabilitate one (1) streets/roads throughout the City of Kingsburg this year and similar projects into the future; and WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the City of Kingsburg’s streets and roads are in an “at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Kingsburg, State of California, as follows:

1. The foregoing recitals are true and correct.

2. The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2023-24 Road Maintenance and Rehabilitation Account revenues:

Project Description Location Estimated
Useful Life
Anticipated
Year of
Construction
Mariposa Street
Rehabilitation
Resurface roadway 10th Avenue to
6th Avenue Drive
10-15 Yr 2024
********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the ___ day of ________2023, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:

Abigail Palsgaard, City Clerk
City of Kingsburg

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor North & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: AP AGENDA ITEM: Master Fee Schedule Update
ACTION REQUESTED: ___Ordinance _√__Resolution __√_Motion _____Receive/File

EXECUTIVE SUMMARY
Each year, staff reviews the existing Master Fee schedule to determine if changes are needed to ensure services provided are being adequately funded by the appropriate parties, and taxpayers are not responsible for funding or subsidizing activities that are often development driven. Such fees shall in no case exceed the actual cost of providing the service in compliance with Article XIIB, Section 8(c) of the California Constitution.

Staff is recommending fee schedule changes in the following areas:

1. Ambulance and Fire Dept.
- Hourly rates will allow for contracted agreement payments and reimbursements for outside agency utilization of fire personnel and equipment.
- Having a set fee is a requirement for State OES reimbursements. - The CPR Class rate change reflects the higher cost of conducting the class.

2. Police Department
- The Police Officer Yearly Fee will allow for contracted agreement payments and reimbursements for outside agency utilization of a police officer.
- Having a set fee is a requirement for State OES reimbursements.

3. Public Works
- For the July 1, 2023, proposed rates, staff is recommending at 5.5% increase to the Solid Waste rate schedule as proposed during the Prop 218 hearing and protest. Mid Valley Disposal will provide the City the CPI in June, which will become effective in July and is based on the CPI change year over year for the month of May. It is anticipated to be close to City proposed rate. For this and future increases the City has the flexibility to increase rates from 0% and up to 10%. - The Finance Committee reviewed the proposed rate on May 22, 2023 and they recommended the 5.5% increase.

By law, Council must authorize the fees that are charged. For transparency reasons, we have noticed the increases as a public hearing.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the council approve the proposed fees as presented by adopting Resolution 2023-028.

POLICY ALTERNATIVE(S)

1. Council could choose to not adopt any, or all, of the fee changes requested.

Meeting Date: 06/07/2023
Agenda Item: 6.1

Page 2 of 2 ends

STRATEGIC INITIATIVE

1. Ensure Financial Stability

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
City Council reviews fee changes on an annual basis and situational as needed.

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. Resolution 2023-028
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Varies

3. If Budgeted, Which Line? Varies
RESOLUTION NO. 2023-028

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG TO MODIFY SOLID

WASTE FEES, ADD AND MODIFY POLICE AND FIRE FEES ON THE CITY OF KINGSBURG

MASTER FEE SCHEDULE
WHEREAS, on August 20, 2014, the Kingsburg City Council adopted Resolution 2014-33, which established the current Master Fee Schedule for the City of Kingsburg; and WHEREAS, a Public Hearing was held on June 7, 2023 for Public Works, Fire and Police Department Fees; and
NOW THEREFORE, BE IT RESOLVED: That Resolution 2023-028 is approved, and the adjustments to the City of Kingsburg Master Fee Schedule are hereby incorporated, as outlined in Exhibit “A”.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 7th day of June, 2023, by the following vote:

AYES: Council Member(s): Silva, North, Smith and Mayor Pro Tem Pursell, Jr.

NOES: Council Member(s): None.

ABSTAIN: Council Member(s): Palomar.

ABSENT: Council Member(s): None.
_____________________________
Abigail Palsgaard, City Clerk

STATE OF CALIFORNIA )
COUNTY OF FRESNO )ss

CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify the foregoing Resolution was duly passed and adopted at a regular meeting of said City Council held on the 7th day of June, 2023.

Dated: 06/09/2023 ____________________________________
Abigail Palsgaard, City Clerk
EXHIBIT “A”

PROPOSED UPDATED

MASTER FEE SCHEDULE

CITY OF KINGSBURG
Public Works Fees:

RESIDENTIAL CHARGES Proposed
Fees
1-Jul-23
Refuse and Organics
96 Gal Refuse Barrel & Organics $34.20
Two 96 Gal Refuse Barrel & Organics $46.66
Addt'l Green Waste Container $12.24
Senior Citizen Rate - 64 gal container $32.70
Recycling
96 Gal Container $3.24
96 Gal Container (each) for Multi-family Units $9.91
3 Yard Bin (each) $73.49
Other Charges
Residential Container Return Delivery $52.80
64 gal container replacement $116.08
96 gal container replacement $137.06
Container extra pickup $11.19
Container Cleaning $116.08
Passenger Car Tire Collection & Disposal $16.78
Truck Tires Collection & Disposal $31.61
Tractor Tires Collection & Disposal $79.72
Bulky Items – Curbside Collection (3 items or less not to exceed 500 pounds) $135.67 Excess Bulky Item Minimum $55.94
Excess Bulky Item Maximum $279.72
One time set up fee for Special Events/Pick-up
96 Gallon Container $41.96
3 Yard Bin $262.94
Delivery $62.94
Contamination Charges
Second Warning $25.00
Third Warning $50.00
Fourth and each Addl. $75.00
NON-RESIDENTIAL CHARGES Proposed
Fees
1-Jul-23
Commercial Trash
96 Gallon Container
1x per week $33.38
2x per week $58.90
3x per week $88.38
2 yard bin
1x per week $130.31
2x per week $195.53
3x per week $271.68
4x per week $351.08
5x per week $465.16
6x per week $579.91
3 yard bin
1x per week $191.39
2x per week $249.54
3x per week $390.84
4x per week $531.32
5x per week $646.93
6x per week $806.62
4 yard bin
1x per week $235.95
2x per week $328.44
3x per week $471.11
4x per week $606.28
5x per week $819.08
6x per week $1,106.43
6 yard bin
1x per week $265.41
2x per week $531.25
3x per week $782.68
4x per week $1,033.88
5x per week $1,292.53
6x per week $1,551.08
6 yard compactor
1x per week $530.83
2x per week $1,062.50
3x per week $1,565.36
4x per week $2,067.77
5x per week $2,585.06
6x per week
Commercial Recycling
64 Gallon Container
1x per week
96 Gallon Container
1x per week
2 yard bin
1x per week
2x per week
3x per week
3 yard bin
1x per week
2x per week
3x per week
4 yard bin
1x per week
2x per week
3x per week
6 yard bin
1x per week
2x per week
3x per week
$3,102.15 $9.79 $12.17 $74.55 $171.62 $223.78 $90.21 $207.83 $271.03 $115.83 $231.30 $347.56 $166.92 $396.72 $500.70 NON-RESIDENTIAL CHARGES Proposed Fees
1-Jul-23
Commercial Organics
64 Gallon Container
1x per week $9.65
2x per week $18.88
3x per week $27.97
96 Gallon Container
1x per week $11.19
2x per week $20.84
3x per week $30.42

1.5 yard bin
1x per week $104.90
2x per week $167.83
3x per week $230.77
Other Charges
Locking Device $41.96
Commercial Container Return Delivery $71.33
Container Cleaning $125.88
Container Replacement Charges
96 Gallon $111.89
2 Yard Bin $1,048.96
3 Yard Bin $1,153.86
4 Yard Bin $1,328.68
6 Yard Bin $1,503.51
Extra Pick-up
96 Gallon $16.78
2 Yard Bin $93.36
3 Yard Bin $131.47
4 Yard Bin $165.74
6 Yard Bin $190.21
Contamination Charges
Second Warning $25.00
Third Warning $50.00
Fourth and each Addl. $75.00
Customer Category Proposed Fees
1-Jul-23
Residential Street Sweeping ($/dwelling unit) $4.40
Commercial Street Sweeping ($/LF)** $0.42
(LF – linear front footage)
Police Fee: Existing Proposed
Police Officer Yearly Fee N/A $148,391.00
Fire Fees:

Existing Proposed
Hourly Rate Fire Prevention ( FP) N/A $50.00
Hourly Rate Fire Engine N/A $200.00
Hourly Rate BLS Ambulance N/A $100.00
Hourly Rate Command Vehicle N/A $250.00
Hourly Rate Truck Company N/A $250.00
Hourly Rate Firefighter Paramedic N/A $40.00
Hourly Rate Engineer Paramedic N/A $50.00
Hourly Rate Fire Captain N/A $60.00
Hourly Rate Chief Officer N/A $80.00
Hourly Rate Paramedic Ambulance N/A $300.00
CPR Class$65.00 per person $85.00 per person

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AH AGENDA ITEM: Award FY 22-23 Streets Project
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City advertised the FY 22-23 Streets Project and requested bids on May 2, 2023. On May 31, 2023, the City received seven responses from contractors for the project with bids ranging from $1,061,088.00 to $1,322,077.35.

The lowest bid was submitted by Central Valley Asphalt of Lindsay, California in the amount of $1,061,088.00.

Central Valley Asphalt possesses an active Class A, General Engineering, Contractor’s license in the State of California and the license is in good standing.

The work to be done, in general, includes hot mix asphalt, pavement grinding, crack seal, Type II slurry seal, ADA ramp improvements, pavement striping, valley gutters, curb ramps, markers and markings, and utility adjustment.

A map of the locations of the projects is included in your packet. The work will likely take roughly 30 days to complete, and will be done during the school summer break.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the award of the FY 22-23 Streets Project to Central Valley Asphalt in the amount of $1,061,088.00.

POLICY ALTERNATIVE(S)

1. Council could choose to reject all bids.

REASON FOR RECOMMENDATION/KEY METRIC

1. Central Valley Asphalt was the lowest responsible bidder.

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None
Meeting Date: 06/07/2023
Agenda Item: 6.2
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? Local Transportation Funds

Page 2 of 2 ends

BACKGROUND INFORMATION
The City advertised the FY 22-23 Streets Project and requested bids on May 2, 2023. The work to be done, in general, includes hot mix asphalt, pavement grinding, crack seal, Type II slurry seal, ADA ramp improvements, pavement striping, valley gutters, curb ramps, markers and markings, and utility adjustment.

On May 31, 2023, the City received seven responses from contractors for the project with bids ranging from $1,061,088.00 to $1,322,077.35. The lowest bid was submitted by Central Valley Asphalt of Fresno, California in the amount of $1,061,088.00. Central Valley Asphalt possesses an active Class A, General Engineering, Contractor’s license in the State of California and the license is in good standing.

ATTACHED INFORMATION

1. Bid Summary

2. Street Projects Map
1 2 3
Total Bid Schedules
Central Valley Asphalt Don Berry Construction Dave Christian Construction 1 Bid Schedule A - 10th Avenue $305,864.00 $334,597.50 $356,500.50 2 Bid Schedule B - 18th Ave $218,235.00 $239,237.25 $240,908.50 3 Bid Schedule C - 22nd Ave $242,489.00 $240,196.50 $240,596.50 4 Bid Schedule D - Slurry Seal $294,500.00 $266,275.00 $296,555.00 TOTAL BASE BID $1,061,088.00 $1,080,306.25 $1,134,560.50 4 5 6 7
Total Bid Schedules
Avison Construction Emmetts Excavation Jim Crawford Construction Granite Construction 1 Bid Schedule A - 10th Avenue $353,505.00 $355,878.00 $398,772.80 $542,294.60 2 Bid Schedule B - 18th Ave $249,398.00 $254,758.00 $277,507.50 $231,139.75 3 Bid Schedule C - 22nd Ave $283,339.00 $266,940.00 $318,645.25 $276,065.00 4 Bid Schedule D - Slurry Seal $281,100.00 $305,524.00 $311,357.00 $272,578.00 TOTAL BASE BID $1,167,342.00 $1,183,100.00 $1,306,282.55 $1,322,077.35 CITY OF KINGSBURG - FY 22-23 Streets Project
5/30/2023
BASE BID SCHEDULE A 10TH AVE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($15,000 Maximum) $15,000.00 $15,000.00 $8,000.00 $8,000.00 $15,000.00 $15,000.00 $12,500.00 $12,500.00 2 1 LS Traffic Control $5,000.00 $5,000.00 $10,000.00 $10,000.00 $26,000.00 $26,000.00 $19,000.00 $19,000.00 3 1 LS Dust Control $2,000.00 $2,000.00 $500.00 $500.00 $500.00 $500.00 $5,000.00 $5,000.00 4 1 LS Clearing and Grubbing $2,500.00 $2,500.00 $23,000.00 $23,000.00 $5,000.00 $5,000.00 $16,500.00 $16,500.00 5 9,460 SY Grind and Remove Exsisting Asphalt Concrete $3.50 $33,110.00 $3.00 $28,380.00 $2.50 $23,650.00 $3.25 $30,745.00 6 1,485 TN Hot Mix Asphalt $110.00 $163,350.00 $99.00 $147,015.00 $118.00 $175,230.00 $118.00 $175,230.00 7 5,430 SY Paving Fabric $3.00 $16,284.00 $3.30 $17,919.00 $2.25 $12,217.50 $2.85 $15,475.50 8 10 EA Truncated Dome $400.00 $4,000.00 $480.00 $4,800.00 $500.00 $5,000.00 $500.00 $5,000.00 9 15 EA Adjust Manhole Frame and Cover to Grade $1,000.00 $15,000.00 $1,200.00 $18,000.00 $2,000.00 $30,000.00 $1,200.00 $18,000.00 10 5 EA Adjust Water Valve Frame and Cover to Grade $1,000.00 $5,000.00 $950.00 $4,750.00 $1,400.00 $7,000.00 $950.00 $4,750.00 11 4 EA Reset Monuments and Adjest Frame and Cover to
Grade $1,500.00 $6,000.00 $2,000.00 $8,000.00 $1,000.00 $4,000.00 $4,200.00 $16,800.00 12 1 LS Signage, Pavement Striping, Markers and Markings $10,000.00 $10,000.00 $6,500.00 $6,500.00 $7,000.00 $7,000.00 $18,500.00 $18,500.00 13 1 LS Maintain Exsisting Irrigation Facilities $2,000.00 $2,000.00 $6,000.00 $6,000.00 $4,000.00 $4,000.00 $1,500.00 $1,500.00 14 1 LS Miscellaneous Facilities and Operations $17,500.00 $17,500.00 $8,000.00 $8,000.00 $5,000.00 $5,000.00 $2,500.00 $2,500.00 15 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $311,744.00 $305,864.00 $334,597.50 $356,500.50 BASE BID SCHEDULE A 10TH AVE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($15,000 Maximum) $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 2 1 LS Traffic Control $20,000.00 $20,000.00 $28,000.00 $28,000.00 $22,400.00 $22,400.00 $50,000.00 $50,000.00 3 1 LS Dust Control $100.00 $100.00 $500.00 $500.00 $2,000.00 $2,000.00 $4,000.00 $4,000.00 4 1 LS Clearing and Grubbing $10,000.00 $10,000.00 $17,000.00 $17,000.00 $22,000.00 $22,000.00 $206,000.00 $206,000.00 5 9,460 SY Grind and Remove Exsisting Asphalt Concrete $3.50 $33,110.00 $2.30 $21,758.00 $5.50 $52,030.00 $4.00 $37,840.00 6 1,485 TN Hot Mix Asphalt $132.00 $196,020.00 $118.00 $175,230.00 $123.00 $182,655.00 $100.00 $148,500.00 7 5,430 SY Paving Fabric $2.50 $13,575.00 $3.00 $16,290.00 $2.96 $16,072.80 $2.22 $12,054.60 8 10 EA Truncated Dome $550.00 $5,500.00 $500.00 $5,000.00 $429.00 $4,290.00 $750.00 $7,500.00 9 15 EA Adjust Manhole Frame and Cover to Grade $1,800.00 $27,000.00 $1,400.00 $21,000.00 $1,200.00 $18,000.00 $1,700.00 $25,500.00 10 5 EA Adjust Water Valve Frame and Cover to Grade $1,000.00 $5,000.00 $1,000.00 $5,000.00 $950.00 $4,750.00 $1,500.00 $7,500.00 11 4 EA Reset Monuments and Adjest Frame and Cover to
Grade $1,500.00 $6,000.00 $4,000.00 $16,000.00 $4,904.00 $19,616.00 $1,700.00 $6,800.00 12 1 LS Signage, Pavement Striping, Markers and Markings $7,000.00 $7,000.00 $15,000.00 $15,000.00 $19,959.00 $19,959.00 $6,400.00 $6,400.00 13 1 LS Maintain Exsisting Irrigation Facilities $100.00 $100.00 $100.00 $100.00 $2,500.00 $2,500.00 $100.00 $100.00 14 1 LS Miscellaneous Facilities and Operations $100.00 $100.00 $5,000.00 $5,000.00 $2,500.00 $2,500.00 $100.00 $100.00 15 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $353,505.00 $355,878.00 $398,772.80 $542,294.60 #7
Granite Construction
Engineer's Estimate Central Valley Asphalt Don Berry Construction Dave Christian Construction 5/30/2023
CITY OF KINGSBURG - FY 22-23 Streets Project
#1 #2 #3
#4
Avision Construction, Inc
#6
Emmetts Excavatio, Inc. Jim Crawford Construction
#5
BASE BID SCHEDULE B 18TH AVE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($15,000 Maximum) $15,000.00 $15,000.00 $2,500.00 $2,500.00 $15,000.00 $15,000.00 $8,000.00 $8,000.00 2 1 LS Traffic Control $5,000.00 $5,000.00 $10,000.00 $10,000.00 $15,000.00 $15,000.00 $12,000.00 $12,000.00 3 1 LS Dust Control $2,000.00 $2,000.00 $500.00 $500.00 $500.00 $500.00 $2,900.00 $2,900.00 4 1 LS Clearing and Grubbing $2,500.00 $2,500.00 $11,370.00 $11,370.00 $4,000.00 $4,000.00 $8,000.00 $8,000.00 5 6,175 SY Grind and Remove Exsisting Asphalt Concrete $3.50 $21,613.00 $3.00 $18,525.00 $2.50 $15,437.50 $3.25 $20,068.75 6 917 TN Hot Mix Asphalt $110.00 $100,870.00 $105.00 $96,285.00 $118.00 $108,206.00 $123.00 $112,791.00 7 6,175 SY Paving Fabric $3.00 $18,525.00 $3.00 $18,525.00 $2.25 $13,893.75 $2.85 $17,598.75 8 1 EA Truncated Dome $400.00 $400.00 $480.00 $480.00 $500.00 $500.00 $500.00 $500.00 9 9 EA Adjust Manhole Frame and Cover to Grade $1,000.00 $9,000.00 $1,200.00 $10,800.00 $2,000.00 $18,000.00 $1,200.00 $10,800.00 10 15 EA Adjust Water Valve Frame and Cover to Grade $1,000.00 $15,000.00 $950.00 $14,250.00 $1,400.00 $21,000.00 $950.00 $14,250.00 11 1 LS Signage, Pavement Striping, Markers and Markings $10,000.00 $10,000.00 $6,000.00 $6,000.00 $6,200.00 $6,200.00 $15,000.00 $15,000.00 12 1 LS Maintain Exsisting Irrigation Facilities $2,000.00 $2,000.00 $6,000.00 $6,000.00 $3,500.00 $3,500.00 $1,500.00 $1,500.00 13 1 LS Miscellaneous Facilities and Operations $7,500.00 $7,500.00 $8,000.00 $8,000.00 $3,000.00 $3,000.00 $2,500.00 $2,500.00 14 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $224,408.00 $218,235.00 $239,237.25 $240,908.50 BASE BID SCHEDULE B 18TH AVE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($15,000 Maximum) $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 2 1 LS Traffic Control $17,000.00 $17,000.00 $30,000.00 $30,000.00 $16,800.00 $16,800.00 $24,000.00 $24,000.00 3 1 LS Dust Control $100.50 $100.50 $500.00 $500.00 $2,000.00 $2,000.00 $4,000.00 $4,000.00 4 1 LS Clearing and Grubbing $5,000.00 $5,000.00 $2,000.00 $2,000.00 $12,000.00 $12,000.00 $1,000.00 $1,000.00 5 9,460 SY Grind and Remove Exsisting Asphalt Concrete $4.00 $24,700.00 $3.60 $22,230.00 $5.50 $33,962.50 $4.75 $29,331.25 6 1,485 TN Hot Mix Asphalt $130.00 $119,210.00 $114.00 $104,538.00 $123.00 $112,791.00 $100.00 $91,700.00 7 5,430 SY Paving Fabric $2.50 $15,437.50 $2.80 $17,290.00 $2.96 $18,278.00 $2.22 $13,708.50 8 10 EA Truncated Dome $550.00 $550.00 $500.00 $500.00 $429.00 $429.00 $1,000.00 $1,000.00 9 15 EA Adjust Manhole Frame and Cover to Grade $1,800.00 $16,200.00 $1,400.00 $12,600.00 $1,200.00 $10,800.00 $1,700.00 $15,300.00 10 5 EA Adjust Water Valve Frame and Cover to Grade $1,000.00 $15,000.00 $1,000.00 $15,000.00 $950.00 $14,250.00 $1,000.00 $15,000.00 11 1 LS Signage, Pavement Striping, Markers and Markings $6,000.00 $6,000.00 $15,000.00 $15,000.00 $21,197.00 $21,197.00 $5,900.00 $5,900.00 12 1 LS Maintain Exsisting Irrigation Facilities $100.00 $100.00 $100.00 $100.00 $2,500.00 $2,500.00 $100.00 $100.00 13 1 LS Miscellaneous Facilities and Operations $100.00 $100.00 $5,000.00 $5,000.00 $2,500.00 $2,500.00 $100.00 $100.00 14 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $249,398.00 $254,758.00 $277,507.50 $231,139.75 CITY OF KINGSBURG - FY 22-23 Streets Project
5/30/2023
#1 #2 #3
Avision Construction, Inc Emmetts Excavatio, Inc. Jim Crawford Construction Granite Construction Engineer's Estimate Central Valley Asphalt Don Berry Construction Dave Christian Construction #4 #5 #6 #7
BASE BID SCHEDULE C 22ND AVE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Mobilization ($15,000 Maximum) $15,000.00 $15,000.00 $2,500.00 $2,500.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 2 1 LS Traffic Control $5,000.00 $5,000.00 $6,000.00 $6,000.00 $5,500.00 $5,500.00 $7,500.00 $7,500.00 3 1 LS Dust Control $2,000.00 $2,000.00 $500.00 $500.00 $500.00 $500.00 $5,000.00 $5,000.00 4 1 LS Clearing and Grubbing $2,500.00 $2,500.00 $12,050.00 $12,050.00 $12,000.00 $12,000.00 $11,000.00 $11,000.00 5 5,475 SY Grind and Remove Exsisting Asphalt Concrete $3.50 $19,163.00 $2.00 $10,950.00 $2.50 $13,687.50 $3.50 $19,162.50 6 5,475 TN Subgrade Recompaction and Grading $2.25 $12,318.75 $9.00 $49,275.00 $3.80 $20,805.00 $2.00 $10,950.00 7 678 SY Hot Mix Asphalt $110.00 $74,580.00 $113.00 $76,614.00 $118.00 $80,004.00 $128.00 $86,784.00 8 3 EA Concrete Ramp $6,500.00 $19,500.00 $3,900.00 $11,700.00 $6,000.00 $18,000.00 $5,600.00 $16,800.00 9 3 EA Truncated Dome $400.00 $1,200.00 $500.00 $1,500.00 $500.00 $1,500.00 $500.00 $1,500.00 10 3 EA Valley Gutter $9,500.00 $28,500.00 $2,600.00 $7,800.00 $4,800.00 $14,400.00 $4,300.00 $12,900.00 11 6 EA Adjust Manhole Frame to Cover to Grade $1,000.00 $6,000.00 $1,200.00 $7,200.00 $2,000.00 $12,000.00 $1,200.00 $7,200.00 12 12 EA Adjust Water Valve Frame to Cover to Grade $1,000.00 $12,000.00 $950.00 $11,400.00 $1,400.00 $16,800.00 $950.00 $11,400.00 13 2 EA Reset Monuments and Adjust Frame and Cover $1,500.00 $3,000.00 $2,850.00 $5,700.00 $1,000.00 $2,000.00 $4,200.00 $8,400.00 14 1 LS Signage, Pavements Striping, Markers and Markings $10,000.00 $10,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $5,000.00 $5,000.00 15 1 LS Maintain Existing Irrigation Facilities $2,000.00 $2,000.00 $6,000.00 $6,000.00 $4,000.00 $4,000.00 $2,500.00 $2,500.00 16 1 LS Miscellaneous Facilities and Operations $22,500.00 $22,500.00 $16,300.00 $16,300.00 $7,000.00 $7,000.00 $4,500.00 $4,500.00 17 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $250,261.75 $242,489.00 $240,196.50 $240,596.50 BASE BID SCHEDULE C 22ND AVE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($15,000 Maximum) $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 2 1 LS Traffic Control $35,000.00 $35,000.00 $26,000.00 $26,000.00 $33,600.00 $33,600.00 $34,000.00 $34,000.00 3 1 LS Dust Control $100.00 $100.00 $500.00 $500.00 $2,000.00 $2,000.00 $4,000.00 $4,000.00 4 1 LS Clearing and Grubbing $5,000.00 $5,000.00 $14,000.00 $14,000.00 $16,000.00 $16,000.00 $26,000.00 $26,000.00 5 5,475 SY Grind and Remove Exsisting Asphalt Concrete $4.50 $24,637.50 $3.80 $20,805.00 $5.50 $30,112.50 $5.40 $29,565.00 6 5,475 TN Subgrade Recompaction and Grading $2.50 $13,687.50 $5.00 $27,375.00 $3.50 $16,698.75 $4.00 $21,900.00 7 678 SY Hot Mix Asphalt $138.00 $93,564.00 $120.00 $81,360.00 $123.00 $83,394.00 $100.00 $67,800.00 8 3 EA Concrete Ramp $8,500.00 $25,500.00 $4,200.00 $12,600.00 $7,505.00 $22,515.00 $5,000.00 $15,000.00 9 3 EA Truncated Dome $550.00 $1,650.00 $500.00 $1,500.00 $429.00 $1,287.00 $800.00 $2,400.00 10 3 EA Valley Gutter $7,500.00 $22,500.00 $2,800.00 $8,400.00 $10,805.00 $32,415.00 $4,800.00 $14,400.00 11 6 EA Adjust Manhole Frame to Cover to Grade $1,800.00 $10,800.00 $1,400.00 $8,400.00 $1,200.00 $7,200.00 $1,800.00 $10,800.00 12 12 EA Adjust Water Valve Frame to Cover to Grade $1,000.00 $12,000.00 $1,000.00 $12,000.00 $950.00 $11,400.00 $1,000.00 $12,000.00 13 2 EA Reset Monuments and Adjust Frame and Cover $1,500.00 $3,000.00 $4,000.00 $8,000.00 $4,904.00 $9,808.00 $2,000.00 $4,000.00 14 1 LS Signage, Pavements Striping, Markers and Markings $1,800.00 $1,800.00 $5,000.00 $5,000.00 $17,215.00 $17,215.00 $3,600.00 $3,600.00 15 1 LS Maintain Existing Irrigation Facilities $4,000.00 $4,000.00 $1,000.00 $1,000.00 $2,500.00 $2,500.00 $500.00 $500.00 16 1 LS Miscellaneous Facilities and Operations $100.00 $100.00 $10,000.00 $10,000.00 $2,500.00 $2,500.00 $100.00 $100.00 17 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $283,339.00 $266,940.00 $318,645.25 $276,065.00 CITY OF KINGSBURG - FY 22-23 Streets Project
5/30/2023
#1 #2 #3
Avision Construction, Inc Emmetts Excavatio, Inc. Jim Crawford Construction Granite Construction Engineer's Estimate Central Valley Asphalt Don Berry Construction Dave Christian Construction #4 #5 #6 #7

BASE BID SCHEDULE D SLURRY SEAL
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($15,000 Maximum) $6,000.00 $6,000.00 $10,000.00 $10,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 2 1 LS Traffic Control $38,000.00 $38,000.00 $53,000.00 $53,000.00 $14,000.00 $14,000.00 $38,000.00 $38,000.00 3 1 LS Dust Control $100.00 $100.00 $500.00 $500.00 $2,000.00 $2,000.00 $5,000.00 $5,000.00 4 1 LS Clearing and Grubbing $100.00 $100.00 $1,000.00 $1,000.00 $6,000.00 $6,000.00 $100.00 $100.00 5 1 LS Crack Seal $45,000.00 $45,000.00 $30,000.00 $30,000.00 $30,522.00 $30,522.00 $27,250.00 $27,250.00 6 42,700 SY Type II Slurry Seal $4.00 $170,800.00 $4.12 $175,924.00 $4.90 $209,230.00 $3.64 $155,428.00 7 1 LS Signage, Pavement Striping, Markers and Markings $6,000.00 $6,000.00 $19,100.00 $19,100.00 $17,105.00 $17,105.00 $16,700.00 $16,700.00 8 1 LS Miscellaneous Facilities and Operations $100.00 $100.00 $1,000.00 $1,000.00 $2,500.00 $2,500.00 $100.00 $100.00 9 1 LS Supplemental Work $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 TOTAL BASE BID $281,100.00 $305,524.00 $311,357.00 $272,578.00 CITY OF KINGSBURG - FY 22-23 Streets Project
5/30/2023
#1 #2 #3
Avision Construction, Inc Emmetts Excavatio, Inc. Jim Crawford Construction Granite Construction Engineer's Estimate Central Valley Asphalt Don Berry Construction Dave Christian Construction #4 #5 #6 #7
FY 22-23 STREETS PROJECT CITY OF KINGSBURG DEPARTMENT OF PUBLIC WORKS PLANS FOR CONSTRUCTION OF CITY OF KINGSBURG PETERS ENGINEERING GROUP 862 Pollasky Avenue Phone (559) 299-1544 Clovis, California 93612 www.peters-engineering.com PROJECT LOCATION PROJECT LOCATION PROJECT LOCATION REVIEWED BY: PROJECT LOCATION PROJECT LOCATION PROJECT LOCATION PROJECT LOCATION

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AH AGENDA ITEM: Sierra Street Improvements and Co-Operative Reimbursement Agreement ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City of Kingsburg is currently working with Caltrans on a joint project to install crosswalk upgrades at three existing crosswalks on Sierra Street and to construct one new crosswalk at the Sierra Street/Madsen Ave intersection. The work includes curb ramp upgrades, new striping, and installation of rectangular rapid flashing beacon warning systems at each location. The project also includes replacement of various sections of damaged concrete along Sierra Street between State Route 99 and Madsen Avenue (2,500 sq. ft. of repairs).

The City of Kingsburg is responsible for design and construction of the improvements. Caltrans has agreed to reimburse the city for half of the anticipated costs of the crosswalk improvements and for the full cost of the sidewalk repairs. The project cost is $422,500 which consists of $360,000 (RRFB’s/crosswalks) plus $62,500 for the sidewalk repairs. Caltrans has committed to a contribution of $242,500.

To allow for the permit issuance and reimbursement of the aforementioned costs, Caltrans requires the city to enter into a Co-Operative agreement, which is attached to this report. Once the Co-Operative agreement is executed and the encroachment permit is issued, the project will proceed to construction.

Staff has been working closely with Caltrans on this project for over a year. Given SR201 is Caltrans owned, we are required to go through their design and permitting approval process. In addition, the ability to secure funding for these improvements was vital to avoid allocating local funds that would reduce our ability to complete other projects in the community.

RECOMMENDED ACTION BY CITY COUNCIL

1. Authorize the City Manager to execute the project Co-Operative agreement with Caltrans.

POLICY ALTERNATIVE(S)

1. Council could choose to not execute the agreement.

REASON FOR RECOMMENDATION/KEY METRIC

1. Improve Public Safety
Meeting Date: 06/07/2023
Agenda Item: 6.3

Page 2 of 2 ends

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. DRAFT Co-Operative Agreement

2. Aerial Map of Proposed Location Improvements (Crosswalk/RRFBs) FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No; Scheduled for FY24 Budget

3. If Budgeted, Which Line? Local Transportation Funds
Agreement No.: 06-1781
Project ID: 0622000235
EA: 06-1F430
06 FRE 201 (0.7/0.91)
Minor Funds Contribution Agreement 2016_06_13 Page 1 of 7

COOPERATIVE AGREEMENT
State SHOPP Minor Funds Contribution
This Agreement, effective on __________________________, is between the State of California, acting through its Department of Transportation, referred to as CALTRANS, and:

City of Kingsburg, a body politic and municipal corporation or chartered city of the State of California, referred to hereinafter as CITY.

RECITALS

1. PARTIES are authorized to enter into a cooperative agreement for improvements to the State Highway System per the California Streets and Highways Code Sections 114 and 130.

2. The term AGREEMENT, as used herein, includes any attachments, exhibits, and amendments.

3. This AGREEMENT shall have no force or effect until CITY has obtained an encroachment permit from CALTRANS.

4. CITY intends to construct rectangular rapid flashing beacons, upgrade curb ramps and reconstruct sidewalk areas within the State Highway System and is referred to herein as the PROJECT.

5. CITY will follow the CALTRANS encroachment permit process in order to complete the PROJECT.

6. CALTRANS will pay CITY in the amount of $242,500 from SHOPP Minor funds required for the PROJECT.

7. PARTIES hereby set forth the terms, covenants, and conditions for CALTRANS’ contribution toward the PROJECT.

SCOPE

8. CITY is responsible for completing all work for the PROJECT.

9. At no cost to CITY, CALTRANS will perform Quality Management to assure CITY 's work is performed in accordance with CALTRANS’ current policies, procedures, standards, and practices.

Agreement No.: 06-1781
Project ID: 0622000235
Minor Funds Contribution Agreement 2016_06_13 Page 2 of 7

INVOICE & PAYMENT

10. CITY will submit to CALTRANS monthly invoices for the prior month’s actual expenditures.

11. CALTRANS will pay CITY within 45 (forty-five) calendar days of receipt of invoices.

12. PARTIES agree that the total amount of SHOPP Minor funds paid out to CITY will not exceed $242,500.

13. After PARTIES agree that all work for the PROJECT is complete, CITY will submit a final accounting for all costs. Based on the final accounting, CITY will refund or invoice as necessary in order to satisfy the financial commitment of this AGREEMENT.

GENERAL CONDITIONS

14. All portions of this AGREEMENT, including the Recitals Section, are enforceable.

15. All obligations of CALTRANS under the terms of this AGREEMENT are subject to the appropriation of resources by the Legislature, the State Budget Act authority, and the allocation of funds by the California Transportation Commission.

16. Notwithstanding the terms of this AGREEMENT, PARTIES agree to abide by the funding guidelines for all contributed funds that are programmed and allocated by the CTC.

17. If CITY fails to complete the PROJECT for any reason, CITY shall, at CITY ’s expense, return the State Highway System right-of-way to its original condition or to a safe and operable condition acceptable to CALTRANS. If CITY fails to do so, CALTRANS reserves the right to finish the work or place the PROJECT in a safe and operable condition. CALTRANS will bill CITY for all expenses incurred and CITY agrees to pay said bill within forty-five (45) days of receipt.

18. If CITY fails to complete the PROJECT for any reason, CITY will refund the full amount of CALTRANS’ contribution.

19. CITY will retain all PROJECT related records for three (3) years after the final voucher.

20. HM-1 is hazardous material (including, but not limited to, hazardous waste) that may require removal and disposal pursuant to federal or state law, whether it is disturbed by the PROJECT or not.

HM-2 is hazardous material (including, but not limited to, hazardous waste) that may require removal and disposal pursuant to federal or state law only if disturbed by the PROJECT.

The management activities related to HM-1 and HM-2, including and without limitation, any necessary manifest requirements and disposal facility designations are referred to herein as HM-1 MANAGEMENT and HM-2 MANAGEMENT respectively.

Agreement No.: 06-1781
Project ID: 0622000235
Minor Funds Contribution Agreement 2016_06_13 Page 3 of 7

21. If HM-1 or HM-2 is found during construction, CITY will immediately notify CALTRANS.

22. CALTRANS, independent of the PROJECT, is responsible for any HM-1 found within the existing State Highway System right-of-way. CALTRANS will undertake, or cause to be undertaken, HM-1 MANAGEMENT with minimum impact to the PROJECT schedule.

CALTRANS, independent of the PROJECT will pay, or cause to be paid, the cost of HM-1 MANAGEMENT related to HM-1 found within the existing State Highway System rightof-way.

23. CITY, independent of the PROJECT, is responsible for any HM-1 found within the PROJECT limits and outside the existing State Highway System right-of-way. CITY will undertake or cause to be undertaken HM-1 MANAGEMENT with minimum impact to the PROJECT schedule.

CITY, independent of the PROJECT, will pay, or cause to be paid, the cost for HM-1 MANAGEMENT for HM-1 found within the PROJECT limits and outside of the existing State Highway System right-of-way.

24. CITY is responsible for HM-2 MANAGEMENT within the PROJECT limits.

25. HM-2 MANAGEMENT costs are PROJECT costs.

26. Neither CITY nor any officer or employee thereof is responsible for any injury, damage, or liability occurring by reason of anything done or omitted to be done by CALTRANS, its contractors, sub-contractors, and/or its agents under or in connection with any work, authority, or jurisdiction conferred upon CALTRANS under this AGREEMENT. It is understood and agreed that CALTRANS, to the extent permitted by law, will defend, indemnify, and save harmless CITY and all of its officers and employees from all claims, suits, or actions of every name, kind, and description brought forth under, but not limited to, tortious, contractual, inverse condemnation, or other theories and assertions of liability occurring by reason of anything done or omitted to be done by CALTRANS, its contractors, sub-contractors, and/or its agents under this AGREEMENT.

27. Neither CALTRANS nor any officer or employee thereof is responsible for any injury, damage, or liability occurring by reason of anything done or omitted to be done by CITY, its contractors, sub-contractors, and/or its agents under or in connection with any work, authority, or jurisdiction conferred upon CITY under this AGREEMENT. It is understood and agreed that CITY, to the extent permitted by law, will defend, indemnify, and save harmless CALTRANS and all of its officers and employees from all claims, suits, or actions of every name, kind, and description brought forth under, but not limited to, tortious, contractual, inverse condemnation, or other theories and assertions of liability occurring by reason of anything done or omitted to be done by CITY, its contractors, subcontractors, and/or its agents under this AGREEMENT.

Agreement No.: 06-1781
Project ID: 0622000235
Minor Funds Contribution Agreement 2016_06_13 Page 4 of 7

28. If the work performed on this PROJECT is done under contract and falls within the Labor Code section 1720(a)(1) definition of "public works" in that it is construction, alteration, demolition, installation, or repair; or maintenance work under Labor Code section 1771 CITY must conform to the provisions of Labor Code sections 1720 through 1815, and all applicable provisions of California Code of Regulations found in Title 8, Chapter 8, Subchapter 3, Articles 1-7. CITY agrees to include prevailing wage requirements in its contracts for public work. Work performed by CITY 's own forces is exempt from the Labor Code's Prevailing Wage requirements.

CITY shall require its contractors to include prevailing wage requirements in all subcontracts funded by this AGREEMENT when the work to be performed by the subcontractor is "public works" as defined in Labor Code Section 1720(a)(1) and Labor Code Section 1771. Subcontracts shall include all prevailing wage requirements set forth in CITY contracts.

29. This AGREEMENT is intended to be PARTIES final expression and supersedes all prior oral understandings pertaining to the PROJECT.

30. Unless otherwise documented in a maintenance agreement, CITY will maintain all PROJECT improvements.

31. This AGREEMENT will terminate upon CALTRANS’ acceptance of the PROJECT.

However, all indemnification and maintenance articles of this AGREEMENT will remain in effect until terminated or modified in writing by mutual agreement.

Agreement No.: 06-1781
Project ID: 0622000235
Minor Funds Contribution Agreement 2016_06_13 Page 5 of 7

DEFINITIONS
PARTY – Any individual signatory party to AGREEMENT.

PARTIES – The term that collectively references all of the signatory agencies to AGREEMENT.

Agreement No.: 06-1781
Project ID: 0622000235
Minor Funds Contribution Agreement 2016_06_13 Page 6 of 7

CONTACT INFORMATION
The information provided below indicates the primary contact information for each PARTY to this AGREEMENT. PARTIES will notify each other in writing of any personnel or location changes.

Contact information changes do not require an amendment to this AGREEMENT.

The primary Agreement contact person for CALTRANS is:

Sumangali Hoode, Project Manager
2015 E Shields Avenue, Suite 100
Fresno, CA 93726
Mobile Phone: 559-383-5189
Email: [email protected]
The primary Agreement contact person for CITY is:

Alex Henderson, City Manager
1401 Draper Street
Kingsburg, CA 93631
Office Phone: (559) 897-5821
Email: [email protected]
Agreement No.: 06-1781
Project ID: 0622000235
Minor Funds Contribution Agreement 2016_06_13 Page 7 of 7

SIGNATURES
PARTIES are authorized to enter into this AGREEMENT and have delegated to the undersigned the authority to execute this AGREEMENT on behalf of the respective agencies and hereby covenants to have followed all the necessary legal requirements to validly execute this AGREEMENT. By signing below, the PARTIES each expressly agree to execute this AGREEMENT electronically.

The PARTIES acknowledge that executed copies of this AGREEMENT may be exchanged by facsimile or email, and that such copies shall be deemed to be effective as originals.

STATE OF CALIFORNIA

DEPARTMENT OF TRANSPORTATION
By: ________________________________
Diana Gomez
District Director

VERIFICATION OF FUNDS AND
AUTHORITY:

By: ________________________________
Claudia Juarez
Acting District Budget Manager

APPROVED AS TO FORM AND
PROCEDURE:

By: ________________________________
Meera Danday
Deputy Attorney

CERTIFIED AS TO FINANCIAL TERMS
AND POLICIES:

By: ________________________________
Darwin Salmos
HQ Accounting Supervisor

CITY OF KINGSBURG
By: ________________________________
Alexander HendersonCity Manager
ATTEST:

By: ________________________________
Abigail PalsgaardCity Clerk

APPROVED AS TO FORM AND
PROCEDURE:

By: ________________________________
Mike NolandCity Attorney

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: AP AGENDA ITEM: City Manager’s Proposed FY2023-2024 Operating & Capital Budgets ACTION REQUESTED: ___Ordinance ___Resolution ___Motion _____Receive/File

EXECUTIVE SUMMARY
In accordance with City Charter 2.08.090(G), please find the City Manager’s proposed FY2023/2024 Operating and Capital Improvement Budget. This is the major policy document for the City for the coming year. It is based on the Strategic Planning principles as adopted by Council:

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for All Ages

4. Improve Community Communication

5. Increase Retail Opportunities

6. Promote Sustainable Development
We are pleased to present the initial financials which include the Finance Authority (borrowing agency) and Redevelopment Successor Agency budgets. The FY24 All-Funds budget is $30,809,784, a 2.5% decrease from FY23. The budget also includes nearly $6.3M for fifty-seven (53) capital improvement projects.

An adopted Budget marks an end of the annual process of evaluating the City’s fiscal health, community priorities, infrastructure needs, and daily operations. The City remains fiscally sound thanks to prudent and conservative planning by the City Council. As such, the FY24 budget is structurally balanced, as there are no expected uses of reserve funds to cover projected deficits. The budget maintains city staffing levels, includes funding for our successful public/private partnership programs, and continues to address infrastructure needs and quality of life improvements for all residents.

This evening’s discussion is the first presentation of the full proposed budget. Council will consider formal adoption as part of a public hearing during their regular meeting on June 21, 2023.

RECOMMENDED ACTION BY CITY COUNCIL

1. Informational only. Council and the public may provide comments or requests for modifications.

POLICY ALTERNATIVE(S)

1. N/a

REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for All Ages

4. Improve Community Communication

5. Increase Retail Opportunities
Meeting Date: 06/07/2023
Agenda Item: 6.4

Page 2 of 2 ends

6. Promote Sustainable Development

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
The City Council and Finance Committee have held several public meetings and workshops over the past several months to develop the FY24 budget. Meetings included topics ranging from financial policies, CalPERS liability, capital improvements and individual fund performance (Measure E, Special Revenue, etc.)

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. PowerPoint Presentation

2. FY2023-2024 Budget Worksheets
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
2023-2024
City Manager’s
Recommended Budget
June 7, 2023
Adopted Strategic Goals
serves as the blueprint for policy decisions and is a direct corollary to the City's strategic goals…
The Budget….

Ensure Financial
Stability
Improve Public
Safety
Provide Recreation
Opportunities for
All Ages
Improve
Community
Communication
Increase Retail
Opportunities
Promote
Sustainable
Development
2 2022-23 BUDGET - RECAP
• General Fund
• Enterprise Funds
• Special Revenues
• Highlights
3 GENERAL FUND PROJECTIONS - UPDATED
Year End Revenue Projections
• Overall property taxes in line with
budgeted projections
• Sales tax and TOT trending above
reduced projections from last year
(some higher than pre-COVID)
• Franchise tax and business license
fees trending normally.
• Planning Fees are based upon
activity (new SFR and commercial
buildings)
• After School Programs with
partnership with School
• Overall revenues expected to outpace
original estimates by ~$400,000
Surplus Explained
• Stronger than anticipated sales tax and TOT
tax returns
• Franchise taxes and license fees remain
steady.
• Motor Vehicle Licensing Fee increase – based upon vehicle market values & population
• Building Permit Fees – Single Family and
Commercial development activity remains
steady.
• Growth also boosts plan check and other
ancillary building fees for service
4 GENERAL FUND PROJECTIONS
Expenditures of Note
• Non-dept. transfer out includes
fire/amb. subsidy
• Non-Dept: Shows Fire transition
fees for annexations (per MOU
with Fresno Co.)
• Community Services: Wages
reflect increasing min. wage
laws.
• Planning/Building costs Prof.
svcs. Include engineering and
other consultants (offset by fees
for service)
• Police costs projected on-budget
(accounts for 43.44% of GF
costs)
General Fund In Summary:
• 2022/23 trending toward
~$400,000 surplus
• Revenue receipts higher than
initial conservative projections.
• Expenditures meeting budgeted
amounts; prudent planning and
spending
• Significant capital outlay
investment completed within the
fiscal year
• Economic Development
Incentives remain well utilized.
5 RECREATION FUNDS
Revenue Summary • Pool Revenues return to pre
-pandemic
amounts (normal seasons)
• Senior Center revenues buoyed by
CDBG and ARPA contributions
(to pay for meals/supplies)
• $120,000 GF transfer to pool. • $65,000 GF transfer to Senior Center Expenditure Summary • Lifeguard wages increase due to
minimum wage changes
• 50% split with HS through JPA for
eligible time/expenses (Pool)
• Senior Center costs higher due to
materials/meal supply cost increases
6 ENTERPRISE FUNDS

A FUND ESTABLISHED BY A GOVERNMENTAL ENTITY TO ACCOUNT FOR OPERATIONS OF AN ENTERPRISE ACTIVITY. ENTERPRISE FUNDS GENERALLY ARE SEGREGATED AS TO PURPOSE AND USE

FROM OTHER FUNDS AND ACCOUNTS OF THE GOVERNMENTAL ENTITY WITH THE INTENT THAT

REVENUES GENERATED BY THE ENTERPRISE ACTIVITY AND DEPOSITED TO THE ENTERPRISE FUND WILL BE DEVOTED PRINCIPALLY TO FUNDING ALL OPERATIONS OF THE ENTERPRISE ACTIVITY.

Revenue Summary
• Water sales forecasted in line with budget projections. • Solid Waste Fund better than originally adopted
(Adopted Prop. 218 Rate Change 9/1/2022)
• Fire/Amb. IGT less than budgeted due to program
timing changes – Fund still positively operating
• Penalty charges for late fees resume; Water & SW
Funds (suspended per State COVID policy)
• Participated in State ARPA program and credited
eligible accounts for late/unpaid water fees. Continue
to do so as available
Expenditure Summary
• Water Enterprise – expenditures following budgeted
amounts.
• Water Enterprise – Includes funding for SGMA/GSA
contributions
• Solid Waste – 8% CPI due to inflation
• Amb./Fire: Some higher OT expenditures due to
wildland fire activity; reimbursed through State OES
• Amb./Fire: Continue to deal with higher pricing for
fuels, supplies, employee PPE, etc.
7 We operate 3 enterprise Funds:
• Water
• Solid Waste
• Ambulance/Fire

SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS ARE RECEIVED AND SEGREGATED FROM THE GENERAL FUND FOR DESIGNATED PURPOSES.

KINGSBURG HAS TWO SPECIAL REVENUE FUND PURPOSES:

1. REVENUES RECEIVED FOR LOCAL TRANSPORTATION FUNDS (GAS TAX, LOCAL TRANSPORTATION FUNDS, MEASURE C)

2. REVENUES RECEIVED VIA THE 1% PUBLIC SAFETY TAX INITIATIVE (MEASURE E) Revenue Summary
• Transportation Revenues are generally in
line with originally budgeted amounts
• Gas Taxes are coming in slightly lower while
some other funds are higher; all is based
upon individual allocation formulas.

Expenditure Summary
• Gas Tax includes a portion of
salaries/benefits for PW Street Maint.
employees
• Flexibility in capital project funding
• Use of fund balance for purposes of local
road improvement projects and/or
matching share of Federal projects.

FY23: Projects Completed Using Special Funds
• Bethel/Sierra Roundabout (HSIP Grant)
• RRFB Planning/Design
• Sidewalk Repairs (ADA ramps and repairs)
(Measure C)
• Large Street Striping Project (City-wide)
• California St. Slurry Seal & Restriping
Road Projects
• Madsen Ave. (Sierra to Stroud Ave.)
• 7th St.
• Nevada St.
• Ventura St
8 2022-2023 HIGHLIGHTS
 Inclusive, Outcome-based Budgeting
based upon strategic goals
 Received GFOA Distinguished Budget
Award (8th Consecutive Year)
 Continued Employee Investment
through Training and Recognition
Programs
 Economic Development Programs
(B.I.Z., P3 façade/alley program, impact
fee flexibility, Forgivable Loan Program,
Property and Sales Tax Sharing)
 Fiber Project Construction Underway
- 17-mile buildout
- Construction on track for
completion by end of August
- City Collecting Loan
Reimbursement Payments
Capital Project
Investment – 56
projects; $9.1M in
projects completed.

Prop. 218 – Solid
Waste Fund; Rate
Study and Ballot
Process
Partnership with
KESD for After School
Rec.

Responsible
budgeting; Staffing
Consistent with
Need
Measure E;
Continued Support
of Personnel &
Equipment
Developed
Community Fiber
Optic Concept and
Partnership (Public,
Non-profit, private)
Community
Preparedness –
Emergency Ops.

Plan Update and
ISO Improvement
Processed ~800
Permits for ~$56M in
total valuation
Downtown
Revitalization
Recognized
Online Software
Enhancements to
Improve End-User
Experience
City Facility
Investments
(Roofing, HVAC, KPD
Remodel)
Organizational
Compensation Study
Underway
9 MAIN GENERAL

FUND REVENUE

SOURCES
10 Sales Tax
Transient Occupancy Tax (Hotel Bed Tax)
Building Permit & Licensing
Motor Vehicle License Fee
Franchise Fees & Ancillary Non-Recurring
Prop. Taxes
Property Taxes (including CFD contributions)

GENERAL FUND
REVENUE FORECAST: FY2024
11 Sales Tax $ 1,576,332 21.83%
Property Tax $ 1,393,261 19.29%
Motor Vehicle In-Lieu $ 1,319,625 18.27%
Other Taxes $ 1,037,300 14.36%
Transfer In $ 979,019 13.56%
Licenses, Permits & Fees $ 719,300 9.96%
Other Revenue $ 168,400 2.33%
Charges for Services $ 28,430 0.39%
$ 7,221,667 100.00%
Property Tax

19.29%
Motor Vehicle
In-Lieu

18.27%
Sales Tax

21.83%
Transfer In

13.56%
Other Taxes

14.36%
Licenses,
Permits & Fees

9.96%
Other
Revenue

2.33%
Charges for
Services

0.39%
12 Note: Since FY20, Revenue summary includes transfers for CalPERS UAL payment offset.
$6,400,000
$6,600,000
$6,800,000
$7,000,000
$7,200,000
$7,400,000
$7,600,000
$7,800,000
2020 2021 2022 2023 2024
$6,888,847
$7,029,237
$7,600,573
$7,216,598 $7,221,767
Dollars
Fiscal Years
General Fund Revenue Trend
OVERALL SUMMARY – GENERAL FUND
13 $4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
FY 19/20 FY20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

GENERAL FUND
EXPENDITURE FORECAST: FY24
14 Police $ 3,276,860 43.48%
City Council & Admin $ 2,150,290 28.53%
Planning & Building $ 722,455 9.59%
Public Works $ 562,190 7.46%
Community Service $ 474,440 6.30%
Fire $ 350,000 4.64%
$ 7,536,236 100%
Police

43.48%
City Council &
Admin

28.53%
Planning &
Building

9.59%
Public Works

7.46%
Community
Service

6.30%
Fire

4.64%

GENERAL FUND EXPENDITURES
Expenditures
• City Council
- Includes funding for all councilmembers to attend
League of Cities Conference
- Normal monthly wages & related expenses.
- Includes funding for Strategic Plan update.
• Non-Dept.
- Funding for Econ. Dev. Partnerships
- Includes fees for website, communications, etc.
- Fees for annexations (Fresno Co. MOU); Year 9/10 for
Sun-Maid Payment (~$145,000)
- Allocation of PERS UAL GF Costs (excludes Police
contribution)
• City Manager/City Clerk/Finance
- Regular wage/benefits
- Includes portion for Accountant position (33%)
• Planning/Development Dept.
- Maintains previously allocated positions
- Includes funding for a part-time
Neighborhood Improvement Officer (code
enforcement)
- Includes consultant services for Engineering
plan check, design and inspections (these
fees are offset by permitting and other
respective fees).
• Community Services
- Includes transfer out to pool and Senior
Center; both have a higher expenditure
amount for FY24 due to salary, benefit and
material/supply increases
- FMAAA contract for Senior meals anticipated
to resume on July 1. 15

GENERAL FUND EXPENDITURES
Expenditures
• Police
- Maintains existing GF positions (17 total)
- MOU increases included
- PERS UAL allocation for respective costs.
- Includes annual payment for dispatching
service with Fresno Co. (formula based
upon population)
- Capital Outlay; Purchase of two new
patrol vehicles; One is a carryover from
FY23 (GF & Equip. Reserve)
- Police Expenses = 43.48% of GF spending
• PW Admin/Landscape Maint/Vehicle
Maint. /Facility
- Salaries reflect approved MOU
changes
- PERS contribution reallocation
shows some changes from
previous years.
- Some facility capital projects
included (HVAC replacements,
Radio Room Conditioning)
 All depts. pay fair share of
insurance & workers comp.
(through Risk Management
Assoc.)
16 RECREATION FUNDS
Revenue Summary
• Pool revenues remain consistent
(no fee increases)
• Pool is a subset of the GF but is
reported separately to show overall
operational costs.
• Senior Center –FMAAA funding
accounts for $24k in revenue to
offset costs.
• GF transfer/subsidy for both pool &
senior center increased to account
for higher wages and supply costs
due to inflation.

Expenditure Summary
• Pool expenditures reflect minimum
wage increase and ongoing
maintenance (pool expenses split
50/50 with KJUHS for 10 mos. via
JPA)
• Capital Outlay: Shade replacement
• Senior center costs higher due to
approved employee wage changes,
supply costs, etc.
17 SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS ARE RECEIVED AND SEGREGATED FROM THE GENERAL FUND FOR DESIGNATED PURPOSES.

KINGSBURG HAS TWO SPECIAL REVENUE FUND PURPOSES:

1. REVENUES RECEIVED FOR LOCAL TRANSPORTATION PROJECTS.

2. REVENUES RECEIVED VIA THE 1% PUBLIC SAFETY TAX (MEASURE E) Revenues
- Gas Tax projected slightly lower than FY23 (prices are slightly down).
- Local Transportation Funds (LTF 8) projecting an
increase over FY23
- Including reimbursement from Caltrans for SR201
RRFB project and Sidewalk repairs
- Measure C Funds (Street maint, ADA, Flexible funding) – moderate increases projected.
 Expenditures
- Funding for Golden State corridor ($20,000) landscape maint. (Gas Tax)
- Funding of local road improvement projects.
- Measure C Funds (Street maint, ADA, Flexible funding) - Downtown Parking Lot Renovations
- Matching funds for Federal Projects (sidewalks)
 23/24 Projects
 City public space landscape maint.
(Measure C)
 Street Striping & Curb Painting
 Sidewalk Repairs; higher amount
 18th Ave Sidewalk Installation (west
side; Tulare St. to Klepper)
 Road Projects
- 10th Ave. (Stroud to Kamm Ave.)
- 18th Ave. (Ave 396. to Earl St.)
- 22nd Ave. (Orange St. to Sierra
St.)
- Slurry Seal (various locations)
- Madsen Ave (Stroud to Kamm)
- RRFB Installations (SR201)
18 SPECIAL REVENUES – 1% PUBLIC SAFETY TAX
(MEASURE E)
Revenues
- $2,796,000(+1.6%) for FY24
- Projections based upon actuals as well
as recommendation from Avenu
Insights & Analytics
- Includes revenues not received in
regular sales tax (car sales, online
purchases, etc.)
- Reimbursements included in fund
balance revenue
Expenditures
- All spending reviewed and
recommended by Oversight
Committee (Affirmed compliance on
May 15, 2023)
- Maintains ~20% fund balance to
mimic General fund
 23/24 Projects
 16 employees between both
Depts. (6 KFD, 10 KPD)
 Continued 2nd ambulance
funding
 3 KPD Patrol Vehicles
 KPD – Body Worn Cameras
 KFD – Address facility Repairs
at both Stations
 KFD – Continues Comms.

Updates
 KFD – PPE Testing per NFPA
requirement
19 ENTERPRISE FUNDS
A FUND ESTABLISHED BY A GOVERNMENTAL ENTITY TO ACCOUNT FOR OPERATIONS OF AN ENTERPRISE ACTIVITY.

ENTERPRISE FUNDS GENERALLY ARE SEGREGATED AS TO PURPOSE AND USE FROM OTHER FUNDS AND ACCOUNTS OF THE

GOVERNMENTAL ENTITY WITH THE INTENT THAT REVENUES GENERATED BY THE ENTERPRISE ACTIVITY AND DEPOSITED TO THE ENTERPRISE FUND WILL BE DEVOTED PRINCIPALLY TO FUNDING ALL OPERATIONS OF THE ENTERPRISE ACTIVITY.

Revenues
- Water fees expected to be follow previous
trends. Slight increase due to new
development.
- Solid waste revenues more consistent;

5.5% rate increase proposed for July 1
- Fire/Amb revenues include increased IGT
funding, as well as ambulance charges for
services
- Ambulance charges are modified per CPI
each year.

Expenditures
 Water Dept.
- GSA Contribution (fee for water purchase
and for capital projects)
- Updated UAL allocation
- Capital Outlay:

Hydrant replacements
Water Main Replacement/Installation to
improve fire flows
Flow Meter Upgrades at Well sites
- Continued funding of turf replacement
program to promote conservation efforts
20 ENTERPRISE FUNDS
• Amb/Fire
- Regular salary/benefit expenses
- PERS and workers compensation
increase (actuarial changes)
- Fire Station #2 bond payments continue
as scheduled
- View the revenue of charges and writeoffs as a net number (not the gross billables)
- IGT revenue continues; nonparticipation in new PP-GEMT program (will revisit)
Expenditures
 Solid Waste
- Prop 218 Rate Increase July 1 (5.5%)
- Rates for Service based on May CPI (per
contract with MVD
- Most line items relatively consistent with
previous year funding levels.
- New state mandates (1383) compliance
included as part of MVD contract
21 OTHER FUNDS
• Development Impact Fees
- One-time fees collected on eligible new development
(both residential and commercial)
In Progress Single Family Residential
- Tract 6167; Weststar Phase III, 23 permits pulled (62 lots approved)
- Tract 6421; Weststar Phase IV, 56 lots approved
- Tract 6151 (Century Communities, all 64 permits
pulled – some still under construction)
- Expenditures include State mandated Nexus Fee
Update (every 8 years)
• Finance Authority
- Includes our debt obligation payments
- Special Assessment District Collections for
improvements that were paid for when subdivisions
were installed.
• Landscape & Lighting (L&L)
- Assessments collected annually to pay for the
maintenance of thirteen zones. (work performed by
DPW and/or private contract)
- Offsets street lighting costs
- Not all zones have a CPI escalator; pay a flat rate
each year.
• Inter-Agency Funds
- Each department pays fair share into a fund to pay
for property insurance, worker’s compensation
liability, Employee Asst. Program, General Liability,
Vehicle insurance, etc. (helps protect any fund from
paying more than its fair share)
- Insurance rates have increased significantly (24% or
$214k city-wide); we participate in a Local
Government pool to minimize risk/costs.
22 COMMUNITY FACILITIES DISTRICTS
• Similar to L&L Districts, but help fund a broader range of services, including public safety, road improvements,
landscaping, alley repair, etc.
• All new subdivisions (2017) pay into a CFD through
annual property tax assessment. (Both Tulare and
Fresno Co.)
• Council adopts the annual levy each year as part of the budget process.
• We have 2 zones; Zone 1 includes all new annexations
except for the Fresno Co. portion of the Summerlyn
Tract.
• Zone 2 includes the Summerlyn Tract (Fresno Co.)
• Tulare Co. collects the same tax levy (same amount per lot) from the Tulare Co. properties and remits payment
to Kingsburg to offset our costs for maintaining the
subdivision.
23 FY2024
• Zone 1 Levy: $768.39/home (207 lots)
• Zone 2 Levy: $1,561.06/home (164 lots)
Expenditures
• Police, Fire, PW, Admin Offsets for
Services
• Contracted Landscaping Services
• Street Lighting
• Parks/Public Space Maintenance
• Regular Operation and Maint. Costs
• “Drop” Accounts for future capital outlay
(Streets, Alleys, Equipment)
2023/2024 PROPOSED CAPITAL IMPROVEMENT

PROJECTS (NOT ALL INCLUSIVE)
 Fiber Optic Broadband Installation (Loan)
 Update City Strategic Plan (Facilitator)
 Organizational Compensation Study
 Phase 1 TOD Project (Draper & Lewis St. Improvements)  HVAC Replacements (Various City Facilities)
 General Plan Update (Year 1)
 Patrol Car Replacements (GF/Measure E)
 Road Projects (Varies)
 SR201 RRFBs (3) – Pedestrian Safety
 Laurel St. Dog Park Improvements; Prop 68 Grant
 SB1383 Procurement Requirement
 18th Ave. Sidewalk Installation (Tulare to Klepper)
 Water Main Replacements; Varied Locations to Improve Fire Flows  Billing Software Updates
 Radio/Comms Updates (PD and FD)
 Update Flow Meters at Wells #9, 10, 12, 14, 16)
 Fire Engine; Year 2 Deposit (intra-fund planning)
24 CalPERS Contributions – UAL Only
 UAL cost distribution is based upon respective plans amounts and current employee salary allocations.
- Helps prevent large swings from year to year in particular areas of the budget.
- More appropriately disburses costs to lessen the impact on any one fund (i.e. General Fund taking on more than it should.) - The highlighted columns are what we would have paid in those years without making the Additional Discretionary Payments (ADPs).
25 CALPERS UAL
FY 19/20 FY 19/20 FY 20/21 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Plan Lump Sum ADPs Oct 11, 2019 Lump Sum w/out ADPs Lump Sum Lump Sum ADPs Dec 27, 2021 Lump Sum w/out ADPs Lump Sum Lump Sum Miscellaneous $ 197,237 $ 300,000 $ 221,356 $ 209,389 $ 238,928 $ 300,000 $ 218,363 $ 192,471 $ 182,144 Pepra Misc. $ 3,583 $ 5,100 $ 5,100 $ 5,385 $ 5,891 $ 5,891 $ - Safety Fire $ 107,928 $ 250,000 $ 119,173 $ 108,447 $ 119,505 $ 150,000 $ 136,201 $ 121,616 $ 119,805 Pepra Safety Fire $ 4,877 $ 4,314 $ 4,314 $ 4,621 $ 5,213 $ 5,213 $ - Safety Police $ 257,289 $ 300,000 $ 282,168 $ 270,202 $ 298,696 $ 300,000 $ 338,009 $ 307,581 $ 306,874 Pepra Safety Police $ 5,542 $ 9,097 $ 9,097 $ 9,731 $ 10,859 $ 10,859 $ - Total $ 576,456 $ 850,000 $ 641,208 $ 606,549 $ 676,866 $ 750,000 $ 714,536 $ 643,631 $ 608,823

WHAT HAVE WE DONE
July 2018 – Council approves ‘waterfall’ of surplus funding to designated accounts:

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

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

Equipment Reserve Fund (15%)
 Fund to be used as a ‘drop account’ to help fund larger capital equipment items or to provided needed capital during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant ‘catch-up’ years.
26 FINANCIAL POLICIES
 Budget includes Council approved financial, monetary and budget policies. - These policies are examined by credit rating agencies and our auditors to ensure we are following Generally Accepted Accounting Principles (GAAP) and Government Finance Officer’s Association (GFOA) best practices.
- Outlines financial procedures and investment policies - Outlines purchasing and expenditure/expense program
- Budget amendment policy
- Sets credit card policy for purchasing and reimbursements - Segregation of duties requirement
- Fund balance reserve policy
Note: One Change to Credit Card Policy; CalCard & Updated Personnel Usage 27 FIRST READING: SUMMARY
 Figures are mostly final; however, any final Council/public input or comments can be incorporated for consideration during the Public Hearing set for June 21, 2023
 An adopted Budget marks an end of the annual process of evaluating the City’s fiscal health, community priorities, infrastructure needs, and daily operations.
 The City remains fiscally sound thanks to prudent and conservative planning by the City Council.
 Proposed budget is structurally balanced.
 Use of a portion of PERS UAL fund balance for intended purpose (help soften UAL impacts on departmental budgets year to year)  Maintains city staffing levels which will allow us to continue to provide the services residents have come to expect.
 Maintains Economic Development Incentive Programs; enhances the public/private partnerships that have proven successful.  Continues to address infrastructure and quality of life improvements needs for now and the future through careful capital improvement investments (53 projects totaling ~$6.3M)
28 QUESTIONS?

PUBLIC HEARING
SET FOR:

JUNE 21, 2023
29 EST FUND 2023-2024 2023-2024 2023-2024 2023-2024 2023-2024 EST FUND BALANCE ESTIMATED OPERATING DEBT CAPITAL TOTAL BALANCE Percent FUNDS 7/1/2023 REVENUE BUDGET SERVICE OUTLAY BUDGET 6/30/2024 Change 001 GENERAL 1,816,301 6,852,840 6,791,736 - 429,500 7,221,236 1,447,905 -20.28%

RECREATION
021 Pool (117,144) 272,400 225,045 - 46,700 271,745 (116,489) 0.56% 022 Senior Center (168,643) 371,000 150,496 - 220,000 370,496 (168,139) 0.30% TOTAL, RECREATION (285,788) 643,400 375,541 - 266,700 642,241 (284,628) 0.41%

SPECIAL REVENUE
102 Gas Tax 663,101 677,918 318,825 - 508,245 827,070 513,950 -22.49% 103 LTF Article 3 97,102 13,337 - - 37,474 37,474 72,965 -24.86% 104 LTF Article 8 1,600,504 521,759 128,555 - 723,555 595,000 1,398,708 -12.61% 105 Measure C 690,616 532,485 207,916 - 310,000 517,916 705,185 2.11%

SPECIAL REVENUE-PUBLIC SAFETY
106 Measure E 946,971 2,868,000 2,802,438 - 590,500 3,392,938 422,033 -55.43% TOTAL, SPECIAL REVENUE 3,998,295 4,613,499 3,457,735 - 2,041,219 5,498,954 3,112,840 -22.15%

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

ENTERPRISE
318 Water 9,012,158 2,771,938 2,870,043 49,779 916,951 3,836,773 7,947,323 -11.82% 319 Solid Waste (390,458) 3,211,769 2,889,442 - - 2,889,442 (68,130) 82.55% 320 Ambulance/Fire 525,328 6,690,985 6,115,354 52,413 - 6,167,766 1,048,546 -99.60% TOTAL, ENTERPRISE 9,147,027 12,674,692 11,874,839 102,191 916,951 12,893,981 8,927,739 -2.40%

FEDERAL PROJECTS
030 Community Development Block Grant (215,932) - - - - - (215,932) 0.00% 031 Park Improvements - - - - -
038 Sierra Street Signal Traffic Synchonization - - - - - - - 039 Sierra Street Transit Stop - - - - - - -
043 Sierra Street Reconstruction - - - - - - -
044 10th and Union Lighted Crosswalk - - - - - - -
045 Rafer Johnson Drive/Sierra St. - - - - - - -
048 Sierra Street Sidewalk-16th to 18th - - - - - - -
049 6th Avenue Reconstruction - - - - - - -
054 18th/Kern Lighted Crosswalk - - - - - - -
055 Bethel Ave Improvement - - - - - - -
056 Madsen Ave Recons Sierra to Stroud (60,331) - - - - - (60,331) 0.00% 057 Madsen Ave Bike Path Stroud to Kamm - - - - -
058 Bethel /Sierra Roundabout 8,538 - - - 8,538 0.00%
059 Mehlert Ave Reconstruction - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - 58,700 - - - 58,700 061 18th Ave Sidewalks-Stroud-Klepper - 145,000 - - - 145,000 062 18th Ave Sidewalks-Sierra-Stroud - 145,000 - - - 145,000 TOTAL, FEDERAL PROJECTS (267,724) 348,700 - - - (64,024) GRANTS
031 Park Improvement Grants - 1,244,000 1,244,000 1,244,000 - 032 Transient Oriented Development Grant - 445,000 445,000 - - 445,000 - 033 San Joaquin Valley Air Grant 21 - - - 21 0.00%
034 SLESF Cops Grant 13,970 150,000 150,000 - - 150,000 13,970 0.00% 036 ARPA Fund 1,690,767 298,000 298,000 1,392,767 -17.63% 108 ACT Task Force Grant 10,171 192,248 192,248 - - 192,248 10,171 0.00% 110 KJUHSD School Resource Officer - 132,665 132,665 132,665 - 111 Elementary School Resource Officer - 132,665 132,665 - - 132,665 - 120 Tri-County EMT Paramedic - 405,057 405,057 405,057 - TOTAL, GRANTS 1,714,929 2,701,635 1,755,636 - 1,244,000 2,999,636 1,416,929 210 Capital Facilities-Traffic 1,773,485 54,000 55,000 - 55,000 1,772,485 -0.06% 210 Capital Facilities-Public Safety (586,249) 65,000 10,000 - 10,000 (531,249) 9.38% 210 Capital Facilities-Special Recreation 772,833 65,000 10,000 - 200,000 210,000 627,833 -18.76% 210 Capital Facilities-Water Facilities 1,330,371 60,000 10,000 - 10,000 1,380,371 3.76% 210 Capital Facilities-General Government 1,149,544 70,500 10,000 - 1,210,044 10,000 5.26% SUB-TOTAL, CAPITAL FACILITIES 4,439,984 314,500 95,000 - 200,000 295,000 4,459,484 211 Sewer Connection 1,453,163 50,000 - - - - 1,503,163 3.44% 212 Storm Drain 78,197 18,000 - - 96,197 23.02%
214 Parks & Recreation - Neighborhood 284,829 60,000 - - - 344,829 21.07% 214 Parks & Recreation - Community 210,370 - - - - 210,370 0.00% 216 Traffic Impact Zone 13,386 - - - - 13,386 0.00%
243 Equipment Reserve 25,397 - - - - 25,397 0.00%
TOTAL, DEVELOPMENT IMPACT FEES 2,065,342 128,000 95,000 - 200,000 295,000 6,652,826 222.12%

INTERNAL SERVICE
501 Risk Management 351,812 - - - 351,812 0.00%
502 CalPERS UAL Fund 2,260,394 649,293 - - 649,293 1,611,101 -28.72% 503 Economic Stabilization Fund 858,927 185,282 - 185,282 673,645 -21.57% 504 Equipment Reserve Fund 604,427 175,282 - 175,282 429,145 -29.00% TOTAL, INTERNAL SERVICE 4,075,560 - 1,009,856 - - 1,009,856 3,065,704 -24.78%

FINANCE AUTHORITY -
750 Finance Authority 1,679,997 - - 1,679,997 0.00%
754 Special Assessment District 1991-1 (220,000) - - (220,000) 0.00% 755 Special Assessment District 1991-1 Sup 815 - - 815 0.00% 756 Special Assessment District 1992-1 135,294 - - 135,294 0.00% 757 Special Assessment District 1992-2 92,656 - - 92,656 0.00% TOTAL, FINANCE AUTHORITY 1,688,762 - - - - 1,688,762 0.00%

REDEVELOPMENT SUCCESSOR AGENCY -
740 RDA Successor Agency 71,575 - - - 71,575 0.00%
741 Low/Moderate Housing Successor Agncy 574,389 - - - - 574,389 0.00% TOTAL, SUCCESSOR AGENCY 645,964 - - - - 645,964 0.00%
759 LANDSCAPING & LIGHTING DISTRICT 3,595 112,247 112,247 - 112,247 3,595 0.00% 760 COMMUNITY FACILITIES DISTRICT 212,732 415,068 136,634 136,634 491,166 -130.89% GRAND TOTAL 29,271,605 $ 28,804,582 $ 25,360,342 $ 351,072 $ 5,098,370 $ 30,809,78 $ 27,121,403 4 $ -7.35%

CITY OF KINGSBURG

FUND BALANCE PROJECTION
2023-2024 FISCAL YEAR BUDGET
Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 200,000 General Fund 001 200,000
Solid Waste Fund 319 165,575 General Fund 001 165,575
Gas Tax Fund 102 29,572 General Fund 001 29,572
LTF Art 8 Fund 104 11,283 General Fund 001 11,283
Measure C Fund 105 11,766 General Fund 001 11,766
Total Overhead Transfers 418,196 418,196
Operational Transfers

General Fund 001 350,000 Ambulance Fund 320 350,000

General Fund 001 100,000 Senior Center Fund 022 100,000 General Fund 001 148,000 Pool Fund 021 148,000

COPS Grant Fund 034 155,000 General Fund 001 155,000
CalPERS UAL Fund 502 Ambulance Fund 320 -
CalPERS UAL Fund 502 131,064 General Fund 001 131,064
Landscape & Lighting Fund 759 94,759 General Fund 001 94,759 Landscape & Lighting Fund 759 17,488 Water fund 318 17,488 CFD Fund 760 80,000 General Fund 001 80,000
CFD Fund 760 - Ambulance Fund 320 -
Total Operational Transfers 1,076,311 1,076,311
Total Transfers Out $ 1,494,507 Total Transfers In $ 1,494,507

ALL TRANSFERS

CITY OF KINGSBURG
FISCAL YEAR 2023-24
Senior
General Pool Center
Fund Fund Fund Total
Actual Fund Balance, June 30, 2022 (122,591) 2,099,736 (135,810) 1,841,335 Estimated Fund Balance, June 30, 2023 (117,144) 1,816,301 (168,643) 1,530,513 Revenues:

Taxes 5,326,518 5,326,518
Licenses, Permits and Fees 719,400 719,400
Fines and Penalties 5,000 5,000
Use of Money and Property 13,000 13,000
Intergovernmental 16,400 16,400
Charges for Services 28,430 41,000 24,000 93,430
JPA Reimbursements 83,400 83,400
Other Revenue 134,000 27,000 161,000
Transfer in from General Fund 148,000 100,000 248,000
Transfer in from Other Funds 979,019 220,000 1,199,019
Total Revenues 272,400 7,221,767 371,000 7,865,167
Expenses:

Wages & Benefits 4,211,998 81,274 115,309 4,408,581
Maintenance and Operation 1,981,738 143,771 35,187 2,160,696 Debt Service -
Capital Outlay 429,500 46,700 220,000 696,200
Transfers Out 598,000 598,000
Total Expenses 271,745 7,221,236 370,496 7,863,477
Projected Net Result 655 531 504 1,691
Projected Fund Balance, June 30, 2024 1,816,832 (116,489) (168,139) 1,532,203

CITY OF KINGSBURG
Summary of General Fund Segments
2023-24 Fiscal Year Budget

GENERAL FUND SUMMARY
GENERAL FUND FY 19/20 FY20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Taxes 4,508,740 $ 4,773,335 $ 5,339,515 $ 4,927,455 $ 5,295,669 $ 5,326,518 $ 8.10% Licenses, Permits and Fees 1,255,920 $ 1,275,796 $ 1,374,760 $ 911,700 $ 1,008,409 $ 719,400 $ -21.09% Fines and Penalties 11,679 $ 5,073 $ 17,327 $ 7,500 $ 3,789 $ 5,000 $ -33.33% Use of Money and Property $ 10,571 17,486 $ 18,604 $ 9,210 $ 13,000 $ 13,000 $ 41.15% Intergovernmental 30,768 $ 41,705 $ 56,342 $ 15,700 $ 46,982 $ 16,400 $ Charges for Services 47,062 $ 46,373 $ 39,182 $ 29,180 $ 27,437 $ 28,430 $ -2.57% Other Revenue 148,691 $ 323,023 $ 159,289 $ 35,500 $ 41,388 $ 134,000 $ 277.46% Transfer in from Other Funds 868,500 $ 553,362 $ 595,552 $ 997,665 $ 779,923 $ 979,019 $ -1.87% TOTAL REVENUES 6,888,846 $ $ 7,029,237 $ 7,600,573 $ 6,933,910 $ 7,216,598 $ 7,221,767 3.99%

EXPENDITURES
Wages & Benefits 3,572,931 $ 3,674,563 $ 4,101,587 $ 3,840,367 $ 4,005,736 $ 4,211,998 $ 9.68% Maintenance and Operation 1,599,983 $ 1,775,793 $ 1,857,862 $ 1,913,302 $ 1,884,918 $ 1,981,738 $ 3.58% Debt Service 17,479 $ 4,355 $ - $ - $ - $ - $
Capital Outlay $ 296,994 366,922 $ 203,249 $ 701,163 $ 390,537 $ 429,500 $ -38.74% Transfers Out $ 455,000 655,000 $ 740,000 $ 535,000 $ 535,000 $ 598,000 $ 11.78% TOTAL EXPENDITURES $ 6,212,314 $ 6,206,705 $ 6,902,697 $ 6,989,831 $ 6,816,190 $ 7,221,236 3.31% Net Revenue/(Expenditures) 676,532 $ 822,532 $ 697,875 $ (55,921) $ 400,408 $ 531 $ -100.95% Changes in Fund Balance 184,362 $ 116,862 $ 15,849 $ - $ - $ - $ Net Increase/(Decrease) in Fund Balance $ 939,394 860,894 $ 713,724 $ (55,921) $ 400,408 $ 531 $ Beginning Fund Balance July 1 1,968,125 $ 2,019,462 $ 2,126,417 $ 2,099,736 $ 2,099,736 $ 1,816,301 $ -13.50% Adjustment in Fund Balance to Actual $ - - $ - $
Transfer Surplus to Reserve Funds (809,558) $ (832,439) $ (740,405) $ - $ (683,843) $ - $ Ending Fund Balance June 30 $ 2,019,461 $ 2,126,417 $ 2,099,736 $ 2,043,815 $ 1,816,301 $ 1,816,832 -11.11% Description: The general fund is largest fund and serves as the main discretionary fund. The majority of expenditures come from wages and benefits, with several different forms of revenues, the largest coming from property and sales taxes.

Budget Highlights: The general fund is expected to continue to hold a healthy fund balance through at the end of the 2023 FY. Higher than anticipated building related revenues and budget conscious spending will allow for more flexibility with one‐time purchases. 64%
30%
0% 6% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay 74%
10%
0% 0%
14% 2% REVENUES
Taxes
Licenses, Permits and Fees
Fines and Penalties
Use of Money and Property
Intergovernmental
Charges for Services
Transfer in from Other Funds
Other Revenue
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 19/20 FY20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
2019/20 2020/21 2021/22 2022/23 2022/23 2023/24

GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Property Tax
SeDured/UnseDured Prop Tax 1,201,041 1,240,629 1,293,434 1,230,455 1,317,328 1,330,761 Supplemental Prop Tax 24,557 30,030 33,360 21,500 28,027 22,500 Real Prop Transfer 30,835 60,014 66,187 30,000 55,000 40,000 Other Tax
Homeowner Property Tax Relief 11,828 10,829 10,237 11,500 10,349 10,300 Residual Property Tax 139,846 98,942 119,351 - - -
Sales Tax 470,321 427,273 561,959 525,000 628,544 599,006 Sales Tax in-lieu 697,236 825,926 977,475 950,000 874,183 977,326 Franchises 476,016 519,474 539,719 470,000 605,247 600,000 Housing-in-lieu
Motor Vehicle-In-Lieu-of Fees 1,164,984 1,185,675 1,265,202 1,275,000 1,359,674 1,319,625 Sales Tax/Local Public Safety 25,176 24,631 36,152 24,000 27,317 27,000 Transient Occupancy Tax 266,900 349,913 436,439 390,000 390,000 400,000 Licenses, Permits and Fees
Business Licenses 178,577 232,173 234,654 220,500 219,900 215,000 SB 1186 Fee (233) (689) (462) - (245) -
Dog Licenses 470 5,466 (4,028) 3,000 125 100
Park Reservation Fees 2,630 5,645 5,583 5,000 5,400 4,800 Summer Program Fees 13,363 32,480 44,670 39,000 15,000 5,000 After School Program Fees 81,563 - 98,153 113,400 139,767 - Home Occupation/Conditional Use Permit 1,400 2,000 1,950 1,500 2,621 2,000 Encroachments 62,149 46,691 35,857 22,000 35,175 25,000 Planning & Zoning Fees 16,250 12,635 6,525 7,500 3,350 4,000 Site Plan Review/Parcel Maps/Tract Maps 800 17,150 - - 26,400 - Subdivision Monuments - 1,500 - - - -
Misc Planning Fees 11,500 - 3,525 - 25,925 21,200
Construct & Debris Demo 29,850 25,525 27,474 24,000 2,800 3,000 Zone 2,400 4,000 - - - -
Building Permits 441,115 327,868 612,724 280,000 371,000 280,000 Plumb Elec/Air Conditioning 23,837 37,198 30,008 21,000 20,000 21,000 Strong Motion Tax-Resident 3,831 2,884 4,900 2,800 2,800 2,800 Strong Motion Tax-Comm\ 4,030 6,105 2,844 3,000 1,839 2,000 Energy Surcharge 46,871 12,338 16,629 15,000 14,000 15,500 Plan Check Fee 303,001 414,168 173,697 117,000 106,500 106,500 Grading & Inspec-Comm 19,940 71,321 54,901 35,000 7,586 10,000 BSC Fees 2,055 2,134 1,284 2,000 1,322 1,500
Fire Sprinkler 10,522 17,203 23,875 - 7,144 -
Fines and Penalties
Police Fines 11,464 5,023 17,188 7,500 3,733 5,000
Police Grants - 50 - - - -
Parking Fines 215 - 139 - 56 -
Use of Money and Property
Interest on Investments 7,624 - - - - -
Interest Income Gun Club 349 - - - - -
Sale of Maps & Pubs - - - - - -
Rents 9,514 10,571 11,373 9,210 13,000 13,000
Sale of Property - - 7,231 - - -
Intergovernmental
State Mandates Reimb - - - - - -
OES Grant - - 31,141 - 5,244 -
Planned Unit Development - - - - - -
Other 19,306 30,645 15,466 15,700 36,350 16,400
State Homeland Security Grant 8,400 4,954 9,701 - - -
DOJ Grants 3,062 6,106 34 - 5,388 -
Charges for Services
Garage 21,898 16,294 3,224 3,750 - -
State Route 201 Maint 5,430 4,073 6,788 5,430 5,430 5,430 Police Services 19,734 26,007 29,171 20,000 22,007 23,000 Other Revenue
Weed Cleanup - - - - - -
POST Reimbursement 20,834 493 11,262 9,000 20,516 40,000 Miscellaneous 127,858 176,377 140,312 20,500 14,872 88,000 Cares Act COVID 19 - 138,442 - - - -

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2023/24
2019/20 2020/21 2021/22 2022/23 2022/23 2023/24

GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2023/24
CCARD FEES - 7,711 7,715 6,000 6,000 6,000
Transfers In 581,500 403,362 237,368 225,189 225,189 418,196 Transfer-In-From General Fund balance 187,000 - 60,000 - - 100,000 Transfer In from CFD - - - 330,968 113,226 174,759
CALPERS UAL Fund Balance - - 148,184 111,346 111,346 131,064 Transfer In-Other 100,000 150,000 150,000 330,162 330,162 155,000 TOTAL REVENUES $ 7,029,237 6,888,847 $ 7,600,573 $ 6,933,910 $ 7,216,598 $ 7,221,767 $ FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change 001-0000-401-0100 PROPERTY TAX TEETER 1,146,021 $ 1,163,946 $ 1,228,806 $ 1,166,455 $ 1,243,328 $ 1,243,328 $ 1,255,761 $ 7.66% 001-0000-401-0201 UNSECURED/CURRENT 55,020 $ 76,683 $ 64,628 $ 64,000 $ 72,442 $ 74,000 $ 75,000 $ 17.19% 001-0000-401-0202 UNSECURED/PRIOR - $ - $ - $ - $ - $ - $ - $ 001-0000-401-0301 SUPPLEMENTAL/CURRENT 16,153 $ 28,849 $ 30,813 $ 20,000 $ 17,948 $ 23,000 $ 20,000 $ 0.00% 001-0000-401-0302 SUPPLEMENTAL/PRIOR 8,404 $ 1,181 $ 2,547 $ 1,500 $ 5,027 $ 5,027 $ 2,500 $ 66.67% 001-0000-401-0400 REAL PROPERTY TRANSFER TAX 30,835 $ 60,014 $ 66,187 $ 30,000 $ 53,732 $ 55,000 $ 40,000 $ 33.33% 001-0000-401-0500 HOMEOWNERS 11,828 $ 10,829 $ 10,237 $ 11,500 $ 5,174 $ 10,349 $ 10,300 $ -10.43% 001-0000-401-0600 RESIDUAL PROPERTY TAX 139,846 $ 98,942 $ 119,351 $ - $ - $ - $ - $ 001-0000-402-0101 SALES TAX 470,321 $ 427,273 $ 561,959 $ 525,000 $ 419,029 $ 628,544 $ 599,006 $ 14.10% 001-0000-402-0102 IN-LIEU SALES TAX 697,236 $ 825,926 $ 977,475 $ 950,000 $ 582,789 $ 874,183 $ 977,326 $ 2.88% 001-0000-402-0103 LOCAL PUBLIC SAFETY 25,176 $ 24,631 $ 36,152 $ 24,000 $ 27,317 $ 27,317 $ 27,000 $ 12.50% 001-0000-403-0101 MVLF 1,164,984 $ 1,185,675 $ 1,265,202 $ 1,275,000 $ 1,359,674 $ 1,359,674 $ 1,319,625 $ 3.50% 001-0000-403-0200 FRANCHISE TAX 476,016 $ 519,474 $ 539,719 $ 470,000 $ 560,247 $ 605,247 $ 600,000 $ 27.66% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX 266,900 $ 349,913 $ 436,439 $ 390,000 $ 306,651 $ 390,000 $ 400,000 $ 2.56% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP 178,577 $ 207,823 $ 205,359 $ 198,000 $ 187,612 $ 191,000 $ 187,000 $ -5.56% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST - $ 24,350 $ 29,295 $ 22,500 $ 28,282 $ 28,900 $ 28,000 $ 24.44% 001-0000-411-0103 SB1186 FEE (233) $ (689) $ (462) $ - $ (245) $ (245) $ - $ 001-0000-411-0200 DOG LICENSES 470 $ 5,466 $ (4,028) $ 3,000 $ 125 $ 125 $ 100 $ -96.67% 001-0000-421-0103 DOMESTIC VIOLENCE GRANT - $ 50 $ - $ - $ - $ - $ - $ 001-0000-421-0110 DOJ GRANTS 3,062 $ 6,106 $ 34 $ - $ 5,388 $ 5,388 $ - $ 001-0000-421-0201 OES GRANTS - $ - $ 31,141 $ - $ 5,244 $ 5,244 $ - $ 001-0000-421-0202 HOMELAND SECURITY-POLICE 8,400 $ 4,954 $ 9,701 $ - $ - $ - $ - $ 001-0000-422-0101 PEG MONEY 12,531 $ 17,820 $ 14,406 $ 15,200 $ 9,434 $ 15,200 $ 15,000 $ -1.32% 001-0000-431-0105 HOME OCCUPATION 1,400 $ 2,000 $ 1,950 $ 1,500 $ 2,621 $ 2,621 $ 2,000 $ 33.33% 001-0000-431-0106 CONDITIONAL USE PERMIT - $ - $ - $ - $ - $ - $ - $ 001-0000-431-0107 SITE PLAN REVIEW 16,250 $ 12,635 $ 6,525 $ 7,500 $ 3,350 $ 3,350 $ 4,000 $ -46.67% 001-0000-431-0108 PARCEL MAPS - $ - $ - $ - $ - $ - $ - $ 001-0000-431-0109 TRACT MAPS 800 $ 17,150 $ - $ - $ 26,400 $ 26,400 $ - $ 001-0000-431-0110 ENCROACHMENTS 62,149 $ 46,691 $ 35,857 $ 22,000 $ 35,175 $ 35,175 $ 25,000 $ 13.64% 001-0000-431-0112 SUBDIVISION MONUMENTS - $ 1,500 $ - $ - $ - $ - $ - $ 001-0000-431-0114 ANNEXATION DEPOSITS 6,750 $ 12,750 $ - $ - $ - $ - $ - $ 001-0000-431-0115 MISC PLANNING FEES 11,500 $ - $ 3,525 $ - $ 6,925 $ 6,925 $ 1,200 $ 001-0000-431-0116 PLANNED UNIT DEVELOPMENT - $ - $ - $ - $ - $ - $ - $ #DIV/0! 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO 29,850 $ 25,525 $ 27,474 $ 24,000 $ 2,447 $ 2,800 $ 3,000 $ -87.50% 001-0000-431-0119 ZONE 2,400 $ 4,000 $ - $ - $ - $ - $ - $ 001-0000-431-0120 OTHER - $ - $ - $ - $ - $ - $ - $
001-0000-431-0130 BUILDING PERMITS 441,115 $ 327,868 $ 612,724 $ 280,000 $ 332,013 $ 371,000 $ 280,000 $ 0.00% 001-0000-431-0131 PLUMB ELEC/AIR COND 23,837 $ 37,198 $ 30,008 $ 21,000 $ 16,041 $ 20,000 $ 21,000 $ 0.00% 001-0000-431-0132 STRONG MOTION TAX-RESIDENT 3,831 $ 2,884 $ 4,900 $ 2,800 $ 2,542 $ 2,800 $ 2,800 $ 0.00% 001-0000-431-0133 STRONG MOTION TAX-COMM 4,030 $ 6,105 $ 2,844 $ 3,000 $ 1,839 $ 1,839 $ 2,000 $ -33.33% 001-0000-431-0134 ENERGY SURCHARGE 46,871 $ 12,338 $ 16,629 $ 15,000 $ 13,446 $ 14,000 $ 15,500 $ 3.33% 001-0000-431-0135 PLAN CHECK FEE 303,001 $ 331,697 $ 171,517 $ 115,000 $ 97,111 $ 105,000 $ 105,000 $ -8.70% 001-0000-431-0136 GRADING & INSPECTION-COMM 19,940 $ 71,321 $ 54,901 $ 35,000 $ 7,586 $ 7,586 $ 10,000 $ -71.43% 001-0000-431-0137 BSC FEES 2,055 $ 2,134 $ 1,284 $ 2,000 $ 1,322 $ 1,322 $ 1,500 $ -25.00% 001-0000-431-0138 FIRE SPRINKLER 10,522 $ 17,203 $ 23,875 $ - $ 7,144 $ 7,144 $ - $ 001-0000-431-0140 ENGINEERING PLAN CHECK - $ 82,471 $ 2,180 $ 2,000 $ 1,500 $ 1,500 $ 1,500 $ -25.00% 001-0000-431-0141 TECHNOLOGY FEE - $ - $ - $ - $ 17,386 $ 19,000 $ 20,000 $ 001-0000-432-0101 POLICE FINES 11,464 $ 5,023 $ 17,188 $ 7,500 $ 3,733 $ 3,733 $ 5,000 $ -33.33% 001-0000-432-0102 POLICE SERVICES 19,734 $ 26,007 $ 29,171 $ 20,000 $ 22,007 $ 22,007 $ 23,000 $ 15.00% 001-0000-432-0104 PARKING FINES 215 $ - $ 139 $ - $ 56 $ 56 $ - $ 001-0000-432-0105 POST REIMBURSEMENT 20,834 $ 493 $ 11,262 $ 9,000 $ 20,516 $ 20,516 $ 40,000 $ 344.44% 001-0000-432-0106 POLICE GRANTS - $ - $ - $ - $ - $ - $ - $ 001-0000-433-0101 PARK RESERVATION FEES 2,630 $ 5,645 $ 5,583 $ 5,000 $ 5,285 $ 5,400 $ 4,800 $ -4.00% 001-0000-433-0102 SUMMER PROGRAM FEES 13,363 $ 32,480 $ 44,670 $ 39,000 $ 12,555 $ 15,000 $ 5,000 $ -87.18% 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES 81,563 $ - $ 98,153 $ 113,400 $ 84,767 $ 139,767 $ - $ -100.00% 001-0000-433-0302 SPEC EVENTS INS CITY FEE 25 $ 75 $ 1,060 $ 500 $ 1,175 $ 1,150 $ 1,400 $ 180.00% 001-0000-434-0100 GARAGE 21,898 $ 16,294 $ 3,224 $ 3,750 $ - $ - $ - $ -100.00% 001-0000-451-0101 INTEREST 7,624 $ - $ - $ - $ - $ - $ - $ 001-0000-451-0102 INTEREST INCOME GUN 349 $ - $ - $ - $ - $ - $ - $ 001-0000-452-0101 SALE OF PROPERTY 1 $ - $ 7,231 $ - $ - $ - $ - $ 001-0000-453-0100 RENTS 9,514 $ 10,571 $ 11,373 $ 9,210 $ 11,515 $ 13,000 $ 13,000 $ 41.15% 001-0000-462-0100 MISCELLANEOUS-OTHER 116,745 $ 131,097 $ 92,277 $ 20,000 $ 8,434 $ 10,000 $ 87,500 $ 337.50% 001-0000-462-0110 FROM LLMD & CFD ASSESSMENTS - $ - $ - $ 330,968 $ - $ 113,226 $ 174,759 $ -47.20% 001-0000-462-0120 CARES ACT COVID-19 - $ 138,442 $ - $ - $ - $ - $ - $ 001-0000-462-0160 CCARD FEES - $ 7,711 $ 7,715 $ 6,000 $ 5,188 $ 6,000 $ 6,000 $ 001-0000-462-0169 MISCELLANEOUS-RESTITUTION 10,898 $ 44,777 $ 47,575 $ - $ 4,056 $ 4,056 $ - $ 001-0000-463-0101 ST ROUTE 201 MAINT 5,430 $ 4,073 $ 6,788 $ 5,430 $ 4,073 $ 5,430 $ 5,430 $ 0.00% 001-0000-463-0120 POLICE WELLNESS PROGRAM - $ - $ - $ - $ 20,000 $ 20,000 $ - $ 001-0000-464-0100 TROLLEY RENTAL 214 $ 502 $ 460 $ 500 $ 816 $ 816 $ 500 $ 0.00% 001-0000-471-0101 FROM COPS GRANT 100,000 $ 150,000 $ 150,000 $ 330,162 $ 302,649 $ 330,162 $ 155,000 $ -53.05% 001-0000-471-0103 FROM LTF ART 8 20,500 $ 9,000 $ 8,812 $ 7,555 $ 6,925 $ 7,555 $ 11,283 $ 49.35% 001-0000-471-0104 FROM MEASURE C 20,500 $ 11,090 $ 11,530 $ 10,677 $ 9,787 $ 10,677 $ 11,766 $ 10.20% 001-0000-471-0105 FROM AMBULANCE $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ - $ ‐ 001-0000-471-0106 FROM GAS TAX 20,500 $ 24,917 $ 26,522 $ 26,879 $ 24,639 $ 26,879 $ 29,572 $ 10.02%

CITY OF KINGSBURG

GENERAL FUND

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
001-0000-471-0108 FROM WATER 320,000 $ 223,207 $ 190,504 $ 180,078 $ 165,072 $ 180,078 $ 200,000 $ 11.06% 001-0000-471-0109 FROM SOLID WASTE 200,000 $ 135,147 $ - $ - $ 138,048 $ - $ 165,575 $ 001-0000-471-0111 FROM GEN FUND BALANCE 187,000 $ - $ 60,000 $ - $ - $ - $ 100,000 $ 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE - $ - $ 148,184 $ 111,346 $ 102,067 $ 111,346 $ 131,064 $ 17.71% 7,029,237 6,888,847 $ 7,600,573 $ 6,933,910 $ 6,417,410 $ 7,216,598 $ 7,221,767 $ 4.15% Revenues $ 6,888,847 $ 7,029,237 $ 7,600,573 $ 6,933,910 $ 6,417,410 $ 7,216,598 $ 7,221,767 4.15% Expenses $ 6,212,314 $ 6,902,697 $ 6,989,831 $ 6,989,831 $ 4,522,787 $ 6,816,190 $ 7,221,236 3.31% $ 126,540 676,533 $ 610,742 $ (55,921) $ 1,894,623 $ 400,408 $ 531 $ FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 04/20/23 PROJECTED PROPOSED Change City Council
001-1000-519-5101 SALARIES 15,828 $ 15,350 $ 18,196 $ 15,600 $ 9,771 $ 15,600 $ 15,600 $ 0.00% 001-1000-519-5121 FICA 1,194 $ 1,182 $ 1,502 $ 1,193 $ 638 $ 1,193 $ 1,193 $ 0.00% TOTAL WAGES & BENEFITS 17,022 $ 16,532 $ 19,698 $ 16,793 $ 10,409 $ 16,793 $ 16,793 $ 0.00% 001-1000-519-5214 PRINTING & ADVERTISING 61 $ - $ - $ - $ - $ - $ - $ 001-1000-519-5261 LIABILITY INSURANCE 443 $ 398 $ 474 $ 550 $ 458.30 $ 550 $ 832 $ 51.27% 001-1000-519-5262 PROPERTY INSURANCE 67 $ 89 $ 148 $ 192 $ 160.00 $ 192 $ 296 $ 54.17% 001-1000-519-5264 ERMA 138 $ 111 $ 144 $ 135 $ 112.50 $ 135 $ 131 $ -2.96% 001-1000-519-5265 RISK MGT/RMA ADMIN FEES 37 $ 26 $ 7 $ 1 $ 0.80 $ 1 $ 12 $ 001-1000-519-5270 PROFESSIONAL SERVICES 1,081 $ 1,993 $ 1,395 $ 15,000 $ 3,851 $ 7,500 $ 10,000 $ -33.33% 001-1000-519-5291 CONF/MEETINGS/TRAVEL 6,803 $ 676 $ 12,840 $ 12,000 $ 16,010 $ 16,010 $ 18,000 $ 50.00% 001-1000-519-5292 MEMBERSHIPS/DUES 6,670 $ 6,170 $ 6,686 $ 6,700 $ 6,710 $ 6,710 $ 6,710 $ 0.15% TOTAL MAINT. & OPERATIONS 15,299 $ 9,463 $ 21,694 $ 34,578 $ 27,303 $ 31,098 $ 35,981 $ 4.06% TOTAL, CITY COUNCIL 32,321 $ 25,995 $ 41,392 $ 51,371 $ 37,712 $ 47,891 $ 52,774 $ 2.73% City Attorney
001-1200-519-5270 PROFESSIONAL SERVICES 88,899 $ 61,324 $ 54,781 $ 88,000 $ 61,499 $ 88,000 $ 91,000 $ 3.41% TOTAL, CITY ATTORNEY 88,899 $ 61,324 $ 54,781 $ 88,000 $ 61,499 $ 88,000 $ 91,000 $ 3.41% Non‐Departmental
001-1400-519-5202 CITIZEN ENGAGEMENT 4,846 $ 6,174 $ 5,624 $ 10,000 $ 10,622 $ 10,622 $ 11,000 $ 10.00% 001-1400-519-5215 CALPERS UAL ADMIN - $ - $ - $ 111,346 $ 92,788 $ 111,346 $ 114,124 $ 2.49% 001-1400-519-5216 COMMUNICATIONS 4,572 $ 11,439 $ 4,630 $ 8,500 $ 13,248 $ 14,053 $ 15,000 $ 76.47% 001-1400-519-5218 UTILITIES 12,969 $ 12,402 $ 13,882 $ 15,500 $ 15,392 $ 15,500 $ 16,500 $ 6.45% 001-1400-519-5231 COUNCIL CHAMBER LEASE 31,200 $ 33,800 $ 28,600 $ 31,200 $ 26,000 $ 31,200 $ 31,200 $ 0.00% 001-1400-519-5232 OTHER LEASES 9,723 $ 15,286 $ 6,759 $ 7,428 $ 5,628 $ 7,428 $ 7,428 $ 0.01% 001-1400-519-5233 PROPERTY TAXES 3,803 $ 5,061 $ 5,826 $ 6,500 $ 4,831 $ 6,500 $ 6,000 $ -7.69% 001-1400-519-5270 PROFESSIONAL SERVICES 67,802 $ 73,708 $ 78,549 $ 60,000 $ 53,403 $ 62,500 $ 45,000 $ -25.00% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT - $ 750 $ 26,600 $ 25,000 $ 8,322 $ 25,000 $ 25,000 $ 0.00% 001-1400-519-5320 EDUCATION ASSISTANCE PROGRAM - $ - $ - $ 5,000 $ 6,322 $ 6,350 $ 6,500 $ 30.00% 001-1400-519-5340 MISCELLANEOUS 9,731 $ 11,724 $ 5,401 $ 6,500 $ 4,249 $ 6,500 $ 6,000 $ -7.69% 001-1400-519-5341 COVID-19 1,864 $ 182,236 $ 7,433 $ - $ - $ - $ - $ 001-1400-519-5345 FIRE TRANSITION FEES 136,764 $ 139,704 $ 142,498 $ 145,225 $ - $ 145,225 $ 148,127 $ 2.00% 001-1400-519-5401 UTILITIES SERVICES 1,938 $ 1,940 $ 1,139 $ 1,575 $ 758 $ 1,575 $ 1,400 $ -11.11% 001-1400-519-5480 CHAMBER SERVICES 30,000 $ 30,000 $ 30,000 $ 30,000 $ 25,000 $ 40,000 $ 30,000 $ 0.00% 001-1400-519-5492 RDA MEM/DUES 979 $ - $ - $ - $ - $ - $ - $ 001-1400-519-5901 CONTRIBS TO OTHER AGENCIES - $ - $ - $ - $ - $ - $ - $ TOTAL MAINT. & OPERATIONS 316,191 $ 524,224 $ 356,940 $ 463,774 $ 266,563 $ 483,799 $ 463,279 $ -0.11% 001-1400-519-5701 CAPITAL OUTLAY - $ 45,438 $ 6,188 $ 25,000 $ 6,075 $ 12,000 $ 20,000 $ -20.00% 001-1400-519-5708 COMPUTER REPLACEMENTS 2,070 $ 5,306 $ - $ 7,500 $ 4,391 $ 6,100 $ 5,500 $ -26.67% 001-1400-519-5711 CC CHAMBER TECH IMPROVS - $ 2,684 $ - $ - $ - $ 25,000 $ 0.00% 001-1400-519-5748 UPDATE IT-NETWORK SWITCHES - $ - $ 12,210 $ 20,163 $ 8,163 $ 9,000 $ - $ -100.00% 001-1400-519-5749 CITY HALL CAMERA/SECURITY 1,505 $ - $ - $ 6,500 $ 1,630 $ 1,630 $ - $ -100.00% 001-1400-519-5777 UPPER FLOOR RESIDENTIAL REHAB GRANT $ - 100,000 $ - $ - $ - $ - $ 100,000 $ 001-1400-519-5778 FAÇADE/ALLEY PROGRAM 27,320 $ 48,200 $ 23,700 $ 100,000 $ 26,131 $ 40,000 $ 35,000 $ -65.00% 001-1400-519-5779 FUNDING REQUEST FOR IMPROVEMENTS 21,461 $ 92,047 $ 9,753 $ 85,000 $ 29,963 $ 45,000 $ 10,000 $ -88.24% 001-1400-519-5780 MICRO-GRANT PROGRAM - $ - $ - $ 30,000 $ - $ - $ - $ -100.00% 001-1400-519-5781 RESIDUAL PROPERTY TAX PROGRAM - $ - $ - $ 80,000 $ - $ 75,000 $ - $ -100.00% 001-1400-519-5782 50% SALES TAX REBATE - $ - $ - $ - $ - $ - $ - $ - 001-1400-519-5783 50% PROPERTY TAX REBATE - $ - $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY 152,357 $ 193,674 $ 51,851 $ 354,163 $ 76,353 $ 188,730 $ 195,500 $ -44.80% 001-1400-519-5505 TRANSFERS TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 001-1400-519-5516 TRANSFER OUT AMB-(FIRE) 500,000 $ 300,000 $ 575,000 $ 350,000 $ - $ 350,000 $ 350,000 $ TOTAL TRANSFERS OUT 500,000 $ 300,000 $ 575,000 $ 350,000 $ - $ 350,000 $ 350,000 $ TOTAL, NON-DEPARTMENTAL 968,548 $ 1,017,899 $ 983,791 $ 1,167,936 $ 342,916 $ 1,022,529 $ 1,008,779 $ -13.63% City Manager
001-1600-519-5101 SALARIES 175,422 $ 176,379 $ 246,875 $ 189,969 $ 167,726 $ 199,605 $ 199,781 $ 5.17% 001-1600-519-5104 MANAGEMENT INTERN 13,731 $ 11,252 $ 16,088 $ 20,000 $ 15,283 $ 20,000 $ 21,000 $ 5.00% 001-1600-519-5121 FICA 12,055 $ 11,666 $ 14,248 $ 16,063 $ 10,522 $ 16,800 $ 16,890 $ 5.15% 001-1600-519-5122 PERS - UAL - $ 645 $ 24,730 $ - $ - $ - $ - $ 001-1600-519-5123 PERS - PAYROLL 10,825 $ 9,956 $ 10,316 $ 13,112 $ 7,564 $ 10,500 $ 11,216 $ -14.46% 001-1600-519-5125 MEDICAL 15,007 $ 12,493 $ 18,168 $ 14,260 $ 12,713 $ 14,260 $ 15,744 $ 10.41% 001-1600-519-5127 WORKERS COMP 579 $ 599 $ 698 $ 781 $ 651 $ 781 $ 699 $ -10.50% 001-1600-519-5131 EAP 25 $ 26 $ 28 $ 30 $ 25 $ 30 $ 29 $ -3.33% 001-1600-519-5133 LIFE INSURANCE 188 $ 36 $ 1,151 $ 366 $ (1,087) $ (1,080) $ 36 $ -90.16% 001-1600-519-5140 AUTO ALLOWANCE 5,802 $ 5,984 $ 6,034 $ 6,000 $ 4,763 $ 6,000 $ 6,000 $ 0.00% TOTAL WAGES & BENEFITS 233,633 $ 229,035 $ 338,335 $ 260,581 $ 218,159 $ 266,896 $ 271,395 $ 4.15% 001-1600-519-5216 COMMUNICATIONS 1,086 $ 2,720 $ 1,143 $ 2,100 $ 912 $ 1,300 $ 2,100 $ 0.00% 001-1600-519-5261 LIABILITY INSURANCE 2,400 $ 2,779 $ 3,731 $ 4,688 $ 3,907 $ 4,688 $ 4,629 $ -1.26% 001-1600-519-5262 PROPERTY INSURANCE 364 $ 618 $ 1,167 $ 1,639 $ 1,366 $ 1,639 $ 1,649 $ 0.61% 001-1600-519-5264 ERMA 750 $ 775 $ 1,132 $ 1,155 $ 963 $ 1,155 $ 729 $ -36.88% 001-1600-519-5265 RISK MGT/RMA ADMIN FEES 202 $ 183 $ 55 $ 8 $ 7 $ 8 $ 69 $ 762.50% 001-1600-519-5270 PROFESSIONAL SERVICES 8,691 $ 1,572 $ 16,289 $ 12,500 $ 4,240 $ 8,500 $ 10,000 $ -20.00% 001-1600-519-5291 CONF/MEETINGS/TRAVEL 4,640 $ - $ 3,910 $ 4,500 $ 4,293 $ 4,293 $ 4,500 $ 0.00% 001-1600-519-5292 MEMBERSHIPS/DUES 1,511 $ 1,736 $ 2,266 $ 2,200 $ 1,385 $ 2,200 $ 2,200 $ 0.00% 001-1600-519-5341 COVID-19 - $ 1,698 $ - $ - $ - $ - $ - $ TOTAL MAINT. & OPERATIONS 19,644 $ 12,080 $ 29,692 $ 28,790 $ 17,072 $ 23,783 $ 25,876 $ -10.12% TOTAL, CITY MANAGER 253,277 $ 241,115 $ 368,027 $ 289,371 $ 235,231 $ 290,679 $ 297,271 $ 2.73% City Clerk

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 04/20/23 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-1800-519-5101 SALARIES 85,671 $ 92,867 $ 107,681 $ 103,542 $ 90,845 $ 120,286 $ 121,992 $ 17.82% 001-1800-519-5121 FICA 7,003 $ 6,380 $ 8,201 $ 7,921 $ 6,886 $ 9,202 $ 9,332 $ 17.82% 001-1800-519-5122 PERS - UAL - $ 20,388 $ 13,002 $ - $ - $ - $ - $ 001-1800-519-5123 PERS - PAYROLL 24,354 $ 9,515 $ 10,117 $ 10,686 $ 9,243 $ 12,414 $ 14,444 $ 35.17% 001-1800-519-5125 MEDICAL 17,531 $ 16,943 $ 16,852 $ 16,603 $ 18,182 $ 20,100 $ 18,489 $ 11.36% 001-1800-519-5127 WORKERS COMP 569 $ 599 $ 698 $ 781 $ 651 $ 781 $ 699 $ -10.50% 001-1800-519-5131 EAP 16 $ 15 $ 18 $ 20 $ 17 $ 20 $ 17 $ -15.00% 001-1800-519-5133 LIFE INSURANCE 38 $ 36 $ 132 $ 36 $ (67) $ (60) $ 36 $ 0.00% 001-1800-519-5140 AUTO ALLOWANCE - $ - $ - $ 4,154 $ 3,000 $ 4,154 $ 6,000 $ 44.44% TOTAL WAGES & BENEFITS 135,182 $ 146,744 $ 156,701 $ 143,743 $ 128,756 $ 162,743 $ 171,009 $ 18.97% 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE 864 $ 191 $ 223 $ 800 $ 1,795 $ 2,500 $ 2,000 $ 150.00% 001-1800-519-5214 PRINTING & RECORDING 5,841 $ 3,454 $ 8,603 $ 6,000 $ 3,983 $ 4,300 $ 6,000 $ 0.00% 001-1800-519-5216 COMMUNICATIONS 1,006 $ 961 $ 961 $ 960 $ 1,041 $ 960 $ 1,440 $ 50.00% 001-1800-519-5261 LIABILITY INSURANCE 1,533 $ 1,568 $ 2,409 $ 3,186 $ 2,655 $ 3,186 $ 2,760 $ -13.37% 001-1800-519-5262 PROPERTY INSURANCE 232 $ 349 $ 753 $ 1,114 $ 928 $ 114 $ 983 $ -11.76% 001-1800-519-5263 VEHICLE INSURANCE 770 $ 230 $ 318 $ 307 $ 256 $ 307 $ 156 $ -49.19% 001-1800-519-5264 ERMA 479 $ 437 $ 731 $ 785 $ 654 $ 785 $ 434 $ -44.71% 001-1800-519-5265 RISK MGT/RMA ADMIN FEES 129 $ 103 $ 35 $ 5 $ 4 $ 5 $ 41 $ 720.00% 001-1800-519-5270 PROFESSIONAL SERVICES 240 $ 2,927 $ 6,051 $ 3,000 $ 25 $ 25 $ 3,000 $ 0.00% 001-1800-519-5291 CONF/MEETINGS/TRAVEL 2,478 $ 735 $ 4,477 $ 5,000 $ 1,640 $ 2,000 $ 5,000 $ 0.00% 001-1800-519-5292 MEMBERSHIPS/DUES - $ 430 $ 750 $ 850 $ 560 $ 560 $ 560 $ -34.12% 001-1800-519-5360 ELECTION EXPENSE 100 $ 1,743 $ 23,000 $ 8,000 $ 2,482 $ 2,482 $ - $ -100.00% TOTAL MAINT. & OPERATIONS 13,672 $ 13,127 $ 48,310 $ 30,007 $ 16,023 $ 17,224 $ 22,374 $ -25.44% TOTAL, CITY CLERK 148,853 $ 159,871 $ 205,011 $ 173,750 $ 144,779 $ 179,967 $ 193,383 $ 11.30% Finance
001-2000-519-5101 SALARIES 114,531 $ 119,155 $ 133,151 $ 141,291 $ 129,248 $ 161,386 $ 173,401 $ 22.73% 001-2000-519-5121 FICA 8,499 $ 8,804 $ 10,036 $ 10,809 $ 9,650 $ 12,664 $ 13,265 $ 22.73% 001-2000-519-5122 PERS - UAL - $ 25,160 $ 15,617 $ - $ - $ - $ - $ 001-2000-519-5123 PERS - PAYROLL 32,412 $ 11,818 $ 11,968 $ 14,014 $ 12,163 $ 14,014 $ 19,548 $ 39.49% 001-2000-519-5125 MEDICAL 24,384 $ 34,078 $ 35,883 $ 23,305 $ 16,719 $ 23,305 $ 25,371 $ 8.87% 001-2000-519-5127 WORKERS COMP 550 $ 569 $ 663 $ 742 $ 618 $ 742 $ 664 $ -10.51% 001-2000-519-5131 EAP 24 $ 24 $ 24 $ 23 $ 19 $ 23 $ 25 $ 8.70% 001-2000-519-5133 LIFE INSURANCE 36 $ 34 $ 316 $ 46 $ (248) $ (241) $ 46 $ 0.00% 001-2000-519-5140 AUTO ALLOWANCE - $ - $ - $ 3,946 $ 2,850 $ 4,154 $ 6,000 $ 52.05% TOTAL WAGES & BENEFITS 180,436 199,641 $ 207,657 $ 194,176 $ 171,019 $ 211,892 $ 238,320 $ 22.73% 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE 70 $ 420 $ 144 $ 600 $ 1,072 $ 1,200 $ 1,200 $ 100.00% 001-2000-519-5216 COMMUNICATIONS 586 $ 496 $ 541 $ 800 $ 613 $ 800 $ 1,500 $ 87.50% 001-2000-519-5225 OFFICE EQUIP MAINT 7,315 $ 7,644 $ 7,988 $ 9,000 $ 8,756 $ 9,000 $ 9,000 $ 0.00% 001-2000-519-5261 LIABILITY INSURANCE 2,299 $ 2,530 $ 3,215 $ 3,560 $ 2,967 $ 3,560 $ 3,888 $ 9.21% 001-2000-519-5262 PROPERTY INSURANCE 348 $ 563 $ 1,005 $ 1,245 $ 1,038 $ 1,245 $ 1,385 $ 11.24% 001-2000-519-5264 ERMA 719 $ 705 $ 975 $ 877 $ 731 $ 877 $ 612 $ -30.22% 001-2000-519-5265 RISK MGT/RMA ADMIN FEES 194 $ 166 $ 47 $ 6 $ 5 $ 6 $ 58 $ 866.67% 001-2000-519-5270 PROFESSIONAL SERVICES 35,622 $ 8,297 $ 5,465 $ 12,000 $ 6,140 $ 12,000 $ 12,000 $ 0.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL 2,375 $ - $ 5,780 $ 6,500 $ 4,537 $ 5,500 $ 6,500 $ 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES 750 $ 300 $ 300 $ 750 $ 618 $ 750 $ 750 $ 0.00% 001-2000-519-5294 AUDIT 10,542 $ 11,240 $ 11,714 $ 13,000 $ 12,257 $ 12,257 $ 14,760 $ 13.54% TOTAL MAINT. & OPERATIONS 60,818 32,360 $ 37,174 $ 48,338 $ 38,733 $ 47,195 $ 51,653 $ 6.86% TOTAL, FINANCE 241,254 232,002 $ 244,831 $ 242,514 $ 209,752 $ 259,087 $ 289,973 $ 19.57% Administrative Services
001-2200-519-5101 SALARIES 82,841 $ 97,652 $ 108,442 $ 106,065 $ 105,283 $ 141,130 $ 148,656 $ 40.16% 001-2200-519-5104 PART TIME - $ - $ - $ 18,000 $ 16,357 $ 16,357 $ 18,000 $ 0.00% 001-2200-519-5121 FICA 6,243 $ 7,418 $ 8,264 $ 9,491 $ 9,367 $ 12,048 $ 12,749 $ 34.33% 001-2200-519-5122 PERS - UAL - $ 678 $ 13,320 $ - $ - $ - $ - $ 001-2200-519-5123 PERS - PAYROLL 6,159 $ 7,298 $ 7,430 $ 7,833 $ 7,667 $ 7,833 $ 11,232 $ 43.39% 001-2200-519-5125 MEDICAL 5,139 $ 3,819 $ 4,090 $ 3,547 $ 2,670 $ 3,547 $ 1,383 $ -61.01% 001-2200-519-5127 WORKERS COMP 579 $ 599 $ 698 $ 781 $ 651 $ 781 $ 699 $ -10.50% 001-2200-519-5131 EAP 13 $ 11 $ 14 $ 15 $ 13 $ 15 $ 18 $ 20.00% 001-2200-519-5133 LIFE INSURANCE 38 $ 36 $ 2,439 $ 36 $ (2,375) $ (2,369) $ 36 $ 0.00% 001-2200-519-5140 AUTO ALLOWANCE - $ - $ - $ 4,154 $ 3,000 $ 4,154 $ 6,000 $ 44.44% TOTAL WAGES & BENEFITS 101,012 117,511 $ 144,698 $ 149,922 $ 142,633 $ 179,342 $ 192,773 $ 28.58% 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE 379 $ 870 $ 471 $ 800 $ 197 $ 200 $ 1,000 $ 25.00% 001-2200-519-5216 COMMUNICATIONS 1,006 $ 1,006 $ 960 $ 1,000 $ 1,190 $ 1,400 $ 1,400 $ 40.00% 001-2200-519-5261 LIABILITY INSURANCE 1,213 $ 1,199 $ 1,796 $ 2,380 $ 1,983 $ 2,380 $ 2,902 $ 21.93% 001-2200-519-5262 PROPERTY INSURANCE 184 $ 267 $ 562 $ 832 $ 693 $ 832 $ 1,034 $ 24.28% 001-2200-519-5264 ERMA 379 $ 334 $ 545 $ 586 $ 488 $ 586 $ 457 $ -22.01% 001-2200-519-5265 RISK MGT/RMA ADMIN FEES 102 $ 79 $ 26 $ 4 $ 3 $ 4 $ 43 $ 975.00% 001-2200-519-5270 PROFESSIONAL SERVICES 3,395 $ 5,670 $ 851 $ 11,000 $ 3,535 $ 10,000 $ 3,000 $ -72.73% 001-2200-519-5291 CONF/MEETINGS/TRAVEL 4,278 $ 1,840 $ 5,056 $ 13,500 $ 3,961 $ 5,500 $ 13,500 $ 0.00% 001-2200-519-5292 MEMBERSHIPS/DUES 200 $ 903 $ 200 $ 800 $ 836 $ 1,000 $ 1,000 $ 25.00% TOTAL MAINT. & OPERATIONS 11,136 12,168 $ 10,467 $ 30,902 $ 12,887 $ 21,902 $ 24,336 $ -21.25% TOTAL, ADMINISTRATIVE SVCS 112,148 129,679 $ 155,165 $ 180,824 $ 155,519 $ 201,244 $ 217,109 $ 20.07% Community Development
001-2600-519-5101 SALARIES 115,418 $ 98,229 $ 190,491 $ 235,058 $ 196,939 $ 267,159 $ 275,123 $ 17.04% 001-2600-519-5102 OVERTIME - $ 11 $ 2,227 $ - $ 504 $ 637 $ 600 $ 0.00% 001-2600-519-5104 PART-TIME - $ - $ 13,112 $ 12,146 $ 20,379 $ 25,742 $ 34,766 $ 186.23% 001-2600-519-5121 FICA 8,606 $ 7,423 $ 15,722 $ 18,911 $ 15,678 $ 22,456 $ 23,752 $ 25.60% 001-2600-519-5122 PERS - UAL - $ 6,651 $ 30,237 $ - $ - $ - $ - $ 001-2600-519-5123 PERS - PAYROLL 28,496 $ 8,150 $ 12,239 $ 16,652 $ 13,623 $ 16,652 $ 19,599 $ 17.70% 001-2600-519-5125 MEDICAL 21,109 $ 14,223 $ 12,121 $ 19,735 $ 20,903 $ 22,000 $ 25,336 $ 28.38% FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 04/20/23 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-2600-519-5127 WORKERS COMP 3,548 $ 3,670 $ 4,273 $ 4,785 $ (4,665) $ (4,665) $ 4,979 $ 4.05% 001-2600-519-5131 EAP 48 $ 41 $ 44 $ 54 $ 45 $ 54 $ 57 $ 5.56% 001-2600-519-5133 LIFE INSURANCE 57 $ 54 $ 736 $ 108 $ (598) $ (564) $ 90 $ -16.67% 001-2600-519-5140 AUTO ALLOWANCE - $ - $ - $ 4,154 $ 3,000 $ 4,154 $ 6,000 $ 44.44% TOTAL WAGES & BENEFITS 177,281 138,451 $ 281,200 $ 311,603 $ 265,809 $ 353,625 $ 390,302 $ 25.26% 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE 4,400 $ 5,821 $ 14,200 $ 5,800 $ 10,549 $ 13,000 $ 10,000 $ 72.41% 001-2600-519-5206 LAFCO FEES 2,241 $ 2,925 $ 2,060 $ 3,600 $ 3,729 $ 3,729 $ 4,000 $ 11.11% 001-2600-519-5216 COMMUNICATIONS - $ - $ - $ - $ 1,026 $ 1,400 $ 895 $ 001-2600-519-5224 FUELS 541 $ 667 $ 863 $ 1,200 $ 1,487 $ 1,750 $ 1,359 $ 13.25% 001-2600-519-5261 LIABILITY INSURANCE 4,662 $ 4,245 $ 5,889 $ 8,471 $ 7,059 $ 8,471 $ 8,920 $ 5.30% 001-2600-519-5262 PROPERTY INSURANCE 706 $ 945 $ 1,842 $ 2,961 $ 2,468 $ 2,961 $ 3,178 $ 7.33% 001-2600-519-5263 VEHICLE INSURANCE 770 $ 765 $ 1,061 $ 1,022 $ 852 $ 1,022 $ 1,564 $ 53.03% 001-2600-519-5264 ERMA 1,458 $ 1,184 $ 1,786 $ 2,086 $ 1,738 $ 2,086 $ 1,404 $ -32.69% 001-2600-519-5265 RISK MGT/RMA ADMIN FEES 393 $ 279 $ 86 $ 14 $ 12 $ 14 $ 133 $ 850.00% 001-2600-519-5270 PROFESSIONAL SERVICES 367,799 $ 397,850 $ 454,607 $ 220,000 $ 88,762 $ 200,000 $ 210,000 $ -4.55% 001-2600-519-5291 CONF/MEETINGS/TRAVEL 250 $ 493 $ 858 $ 3,000 $ 3,118 $ 3,600 $ 3,500 $ 16.67% 001-2600-519-5292 MEMBERSHIPS/DUES 295 $ 757 $ 1,059 $ 1,200 $ 2,847 $ 2,847 $ 3,200 $ 166.67% TOTAL MAINT. & OPERATIONS 383,513 415,931 $ 484,310 $ 249,354 $ 123,646 $ 240,880 $ 248,153 $ -0.48% 001-2600-519-5701 CAPITAL OUTLAY - $ 8,277 $ 61,149 $ 150,000 $ 11,212 $ 30,000 $ 84,000 $ -44.00% TOTAL CAPITAL OUTLAY - $ 8,277 $ 61,149 $ 150,000 $ 11,212 $ 30,000 $ 84,000 $ TOTAL, COMMUNITY DEVELOPMENT 560,795 562,659 $ 826,659 $ 710,957 $ 400,666 $ 624,505 $ 722,455 $ 1.62% Community Services
001-2800-529-5101 SALARIES 58,409 $ 58,901 $ 65,669 $ 62,135 $ 69,569 $ 100,769 $ 95,473 $ 53.65% 001-2800-529-5105 AFTER SCHOOL PARTTIME 51,579 $ 1,738 $ 76,527 $ 84,000 $ 64,168 $ 80,000 $ - $ -100.00% 001-2800-529-5106 SUMMER PROGRAM PARTTIME 13,448 $ 38,482 $ 34,891 $ 32,000 $ 18,073 $ 32,000 $ 13,000 $ -59.38% 001-2800-529-5121 FICA 9,261 $ 7,553 $ 13,218 $ 13,627 $ 11,705 $ 16,277 $ 8,298 $ -39.11% 001-2800-529-5122 PERS - UAL - $ 471 $ 10,726 $ - $ - $ - $ - $ 001-2800-529-5123 PERS - PAYROLL 4,200 $ 4,464 $ 4,452 $ 4,642 $ 4,931 $ 4,642 $ 7,332 $ 57.95% 001-2800-529-5125 MEDICAL 5,070 $ 4,907 $ 12,264 $ 8,219 $ 10,040 $ 12,336 $ 9,125 $ 11.03% 001-2800-529-5127 WORKERS COMP 7,330 $ 7,583 $ 8,829 $ 9,888 $ 8,240 $ 9,888 $ 8,846 $ -10.54% 001-2800-529-5131 EAP 14 $ 23 $ 21 $ 29 $ 24 $ 29 $ 49 $ 68.97% 001-2800-529-5133 LIFE INSURANCE 28 $ 26 $ 14,937 $ 27 $ (14,890) $ (14,885) $ 27 $ 0.00% TOTAL WAGES & BENEFITS 149,340 124,149 $ 241,535 $ 214,567 $ 171,860 $ 241,056 $ 142,150 $ -33.75% 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE 563 521 $ 826 $ 400 $ 189 $ 300 $ 400 $ 0.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES 12,333 4,475 $ 13,555 $ 13,000 $ 9,001 $ 13,000 $ 6,000 $ -53.85% 001-2800-529-5214 PRINTING & ADVERTISING - $ - $ - $ - $ 62 $ 62 $ - $ 001-2800-529-5216 COMMUNICATIONS 955 1,218 $ 1,735 $ 1,400 $ 2,126 $ 2,500 $ 2,500 $ 78.57% 001-2800-519-5224 FUELS 64 39 $ 437 $ 750 $ 420 $ 550 $ 750 $ 0.00% 001-2800-529-5291 CONF/MEETINGS/TRAVEL 302 - $ 2,137 $ 3,000 $ 54 $ 54 $ 3,000 $ 0.00% 001-2800-529-5292 MEMBERSHIPS/DUES 745 310 $ 324 $ 700 $ 715 $ 715 $ 700 $ 0.00% 001-2800-529-5261 LIABILITY INSURANCE 1,351 2,455 $ 2,756 $ 2,756 $ 3,899 $ 4,679 $ 7,698 $ 179.32% 001-2800-529-5262 PROPERTY INSURANCE 204 546 $ 862 $ 862 $ 1,363 $ 1,636 $ 2,742 $ 218.10% 001-2800-529-5263 VEHICLE INSURANCE - $ 536 $ 742 $ 742 $ 596 $ 715 $ 1,173 $ 58.09% 001-2800-529-5264 ERMA 422 685 $ 837 $ 837 $ 960 $ 1,152 $ 1,212 $ 44.80% 001-2800-529-5265 RISK MGT/RMA ADMIN FEES 114 161 $ 40 $ 40 $ 6 $ 7 $ 115 $ 187.50% 001-2800-529-5266 UNEMPLOYMENT INS LIABILITY 2,871 4,322 $ - $ 3,000 $ - $ - $ 3,000 $ 0.00% 001-2800-529-5270 PROFESSIONAL SERVICES 3,384 1,210 $ 4,097 $ 11,500 $ 12,308 $ 13,000 $ 13,000 $ 13.04% 001-2800-529-5341 COVID-19 - 7,787 $ 100 $ - $ - $ - $ - $ 001-2800-529-5371 ANIMAL CONTROL COSTS 14,107 20,264 $ 31,974 $ 32,000 $ 16,297 $ 26,000 $ 30,000 $ -6.25% 001-2800-529-5406 BAND CONCERTS 12,000 12,000 $ 12,054 $ 12,000 $ - $ 12,000 $ 12,000 $ 0.00% TOTAL MAINT. & OPERATIONS 49,415 56,529 $ 72,476 $ 82,987 $ 47,996 $ 76,371 $ 84,290 $ 1.57% 001-2800-529-5701 CAPITAL OUTLAY - $ - $ 10,175 $ 23,000 $ 14,795 $ 22,000 $ - $ -100.00% 001-2800-529-5713 PARK IMPROVEMENTS - $ - $ - $ 8,000 $ 914 $ 7,500 $ - $ -100.00% 001-2800-529-5714 SKATE PARK 40,000 $ - $ - $ - $ - $ - $ - $ TOTAL CAPITAL OUTLAY 40,000 $ - $ 10,175 $ 31,000 $ 15,709 $ 29,500 $ - $ -100.00% 001-2800-529-5517 TRANSFER TO SENIOR CENTER 55,000 $ 55,000 $ 55,000 $ 65,000 $ - $ 65,000 $ 100,000 $ 53.85% 001-2800-529-5518 TRANSFER OUT TO POOL 100,000 $ 100,000 $ 110,000 $ 120,000 $ - $ 120,000 $ 148,000 $ 23.33% TOTAL TRANSFERS OUT 155,000 155,000 $ 165,000 $ 185,000 $ - $ 185,000 $ 248,000 $ 34.05% TOTAL, COMMUNITY SERVICES 393,755 335,678 $ 489,186 $ 513,554 $ 235,565 $ 531,926 $ 474,440 $ -7.62% Police
001-3400-539-5101 SALARIES/FT 1,406,786 $ 1,416,645 $ 1,491,337 $ 1,417,845 $ 1,146,107 $ 1,417,845 $ 1,558,359 $ 9.91% 001-3400-539-5102 OVERTIME/FT 45,472 $ 154,076 $ 81,175 $ 100,500 $ 94,867 $ 100,500 $ 140,000 $ 39.30% 001-3400-539-5104 PART TIME 21 $ - $ - $ - $ - $ - $ - $ 001-3400-539-5121 FICA 111,296 $ 119,861 $ 125,022 $ 116,153 $ 91,968 $ 116,153 $ 129,924 $ 11.86% 001-3400-539-5122 PERS - UAL - $ 267,590 $ 190,872 $ 157,891 $ - $ 157,891 $ 148,003 $ -6.26% 001-3400-539-5123 PERS - PAYROLL 449,024 $ 169,588 $ 188,139 $ 200,314 $ 134,156 $ 200,314 $ 202,363 $ 1.02% 001-3400-539-5125 MEDICAL 180,641 $ 175,777 $ 198,971 $ 172,943 $ 159,773 $ 172,943 $ 195,664 $ 13.14% 001-3400-539-5127 WORKERS COMP 71,080 $ 79,686 $ 92,782 $ 103,903 $ 86,586 $ 103,903 $ 99,945 $ -3.81% 001-3400-539-5129 UNIFORM ALLOWANCE 13,396 $ 14,092 $ 14,100 $ 16,000 $ 15,056 $ 16,000 $ 16,000 $ 0.00% 001-3400-539-5130 RESERVE UNIFORM ALLOW 750 $ 928 $ - $ 1,050 $ - $ 1,050 $ 900 $ -14.29% 001-3400-539-5131 EAP 207 $ 262 $ 288 $ 280 $ 233 $ 280 $ 285 $ 1.79% 001-3400-539-5133 LIFE INSURANCE 490 $ 611 $ 991 $ 612 $ 78 $ 612 $ 603 $ -1.47% TOTAL WAGES & BENEFITS 2,279,163 2,399,114 $ 2,383,676 $ 2,287,491 $ 1,728,823 $ 2,287,491 $ 2,492,046 $ 8.94% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE 8,450 $ 10,409 $ 8,733 $ 9,350 $ 3,520 $ 9,350 $ 10,800 $ 15.51% 001-3400-539-5208 SAFETY EQUIPMENT 11,351 $ 13,282 $ 8,142 $ 14,000 $ 11,027 $ 14,000 $ 16,800 $ 20.00% 001-3400-539-5209 SCREENING PERSONNEL 4,580 $ 5,301 $ 6,574 $ 10,000 $ 6,139 $ 9,000 $ 8,000 $ -20.00% 001-3400-539-5210 DEPT TOOLS & SUPPLIES 8,812 $ 8,556 $ 8,502 $ 9,350 $ 5,862 $ 9,350 $ 10,800 $ 15.51% 001-3400-539-5216 COMMUNICATIONS 48,384 $ 39,413 $ 32,114 $ 39,000 $ 26,079 $ 39,000 $ 52,000 $ 33.33% 001-3400-539-5218 UTILITIES 27,675 $ 26,548 $ 34,172 $ 60,000 $ 45,916 $ 58,000 $ 62,000 $ 3.33% 001-3400-539-5222 VEHICLE MAINTENANCE 691 $ 4,295 $ 8,109 $ 7,500 $ 1,295 $ 7,500 $ 9,000 $ 20.00% FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 04/20/23 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-3400-539-5224 FUELS 38,573 $ 34,936 $ 46,208 $ 60,000 $ 34,558 $ 48,000 $ 50,000 $ -16.67% 001-3400-539-5225 OFFICE EQUIP MAINT 14,356 $ 14,631 $ 13,079 $ 17,500 $ 11,009 $ 17,500 $ 19,000 $ 8.57% 001-3400-539-5226 EQUIPMENT MAINTENANCE 3,829 $ 481 $ 2,958 $ 3,000 $ 2,540 $ 3,000 $ 3,000 $ 0.00% 001-3400-539-5227 RADIO & COMM MAINT 4,683 $ 1,455 $ 1,205 $ 2,200 $ 1,080 $ 2,200 $ 4,200 $ 90.91% 001-3400-539-5229 DISPATCH SERVICES 183,922 $ 195,584 $ 196,057 $ 221,728 $ 172,119 $ 206,543 $ 225,000 $ 1.48% 001-3400-539-5261 LIABILITY INSURANCE 19,955 $ 27,610 $ 38,181 $ 44,005 $ 36,671 $ 44,005 $ 44,982 $ 2.22% 001-3400-539-5262 PROPERTY INSURANCE 2,571 $ 6,143 $ 11,941 $ 15,383 $ 12,819 $ 15,383 $ 16,023 $ 4.16% 001-3400-539-5263 VEHICLE INSURANCE 11,771 $ 19,903 $ 27,577 $ 26,575 $ 22,146 $ 26,575 $ 23,460 $ -11.72% 001-3400-539-5264 ERMA 6,237 $ 7,697 $ 11,583 $ 10,838 $ 9,032 $ 10,838 $ 7,080 $ -34.67% 001-3400-539-5265 RISK MGT/RMA ADMIN FEES 1,682 $ 1,815 $ 561 $ 72 $ 61 $ 72 $ 669 $ 829.17% 001-3400-539-5270 PROFESSIONAL SERVICES 33,016 $ 36,178 $ 52,974 $ 56,000 $ 39,078 $ 56,000 $ 60,000 $ 7.14% 001-3400-539-5282 PISTOL RANGE - $ 27 $ - $ - $ - $ - $ - $ 001-3400-539-5284 PROPERTY/EVIDENCE EXP 2,498 $ 1,546 $ 2,468 $ 2,500 $ 1,097 $ 2,500 $ 2,500 $ 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL 930 $ 4 $ 3,834 $ 5,000 $ 4,523 $ 5,000 $ 21,000 $ 320.00% 001-3400-539-5292 MEMBERSHIPS/DUES 2,000 $ 2,056 $ 3,056 $ 2,500 $ 2,893 $ 2,500 $ 5,000 $ 100.00% 001-3400-539-5296 TRAINING & EDUCATION 9,067 $ 2,522 $ 8,292 $ 9,600 $ 8,397 $ 9,600 $ 10,000 $ 4.17% 001-3400-539-5297 POST TRAINING 4,868 $ 7,928 $ 14,100 $ 15,000 $ 22,811 $ 35,000 $ 30,000 $ 100.00% 001-3400-539-5298 JAIL BOOKING FEES 375 $ 459 $ 197 $ 500 $ - $ - $ 500 $ 0.00% 001-3400-539-5325 CRIME PREVENTION 923 $ 2,880 $ 2,997 $ 3,000 $ 700 $ 3,000 $ 3,000 $ 0.00% 001-3400-539-5341 COVID-19 101 $ 23 $ 100 $ - $ - $ - $ - $ #DIV/0! TOTAL MAINT. & OPERATIONS 451,301 471,680 $ 543,713 $ 644,601 $ 481,370 $ 633,916 $ 694,814 $ 7.79% 001-3400-539-5607 CAPITAL LEASE INTEREST 509 $ 22 $ - $ - $ - $ - $ - $ 001-3400-539-5608 CAPITAL LEASE PRINCIPAL 16,970 $ 4,333 $ - $ - $ - $ - $ - $ TOTAL DEBT SERVICE 17,479 4,355 $ - $ - $ - $ - $ - $
001-3400-539-5701 CAPITAL OUTLAY - $ - $ 25,000 $ 35,000 $ 34,518 $ 34,518 $ - $ -100.00% 001-3400-539-5715 POLICE PATROL CARS 99,921 $ 61,255 $ 1,223 $ 70,000 $ - $ - $ 90,000 $ 28.57% 001-3400-539-5718 IT EQUIPMENT-SERVER/VIDEO 4,308 $ - $ - $ - $ - $ - $ 001-3400-539-5753 COMPUTER/MONITOR REPLACEMENT - $ - $ - $ 5,000 $ - $ 5,000 $ - $ 001-3400-539-5757 BASE RADIO - $ 11,278 $ - $ - $ - $ - $ 001-3400-539-5758 HEAT/AC CONTROLS - $ 3,768 $ - $ - $ - $ - $ TOTAL CAPITAL OUTLAY 104,229 76,301 $ 26,223 $ 110,000 $ 34,518 $ 39,518 $ 90,000 $ -18.18% TOTAL, POLICE 2,852,172 2,951,450 $ 2,953,612 $ 3,042,092 $ 2,244,710 $ 2,960,925 $ 3,276,860 $ 7.72% PW Administration
001-3800-549-5101 SALARIES 48,109 $ 32,364 $ 37,938 $ 37,786 $ 37,299 $ 49,216 $ 51,054 $ 35.11% 001-3800-549-5121 FICA 3,679 $ 2,465 $ 2,880 $ 2,891 $ 2,763 $ 3,765 $ 3,906 $ 35.11% 001-3800-549-5122 PERS - UAL - $ 6,886 $ 4,742 $ - $ - $ - $ - $ 001-3800-549-5123 PERS - PAYROLL 10,508 $ 3,393 $ 3,589 $ 3,900 $ 3,543 $ 3,900 $ 6,045 $ 55.00% 001-3800-549-5125 MEDICAL 1,304 $ 7,826 $ 6,102 $ 4,968 $ 5,262 $ 6,314 $ 5,534 $ 11.38% 001-3800-549-5127 WORKERS COMP 197 $ 204 $ 237 $ 266 $ 222 $ 266 $ 238 $ -10.53% 001-3800-549-5131 EAP 7 $ 7 $ 7 $ 6 $ 5 $ 6 $ 6 $ 0.00% TOTAL WAGES & BENEFITS 63,804 53,144 $ 55,494 $ 49,817 $ 49,093 $ 63,468 $ 66,782 $ 34.06% 001-3800-594-5133 LIFE INSURANCE 11 $ 12 $ 1,001 $ 12 $ (979) $ (978) $ 12 $ 0.00% 001-3800-549-5201 OFFICE SUPPLIES/POSTAGE 905 $ 1,950 $ 2,863 $ 1,200 $ 715 $ 800 $ 1,200 $ 0.00% 001-3800-549-5216 COMMUNICATIONS 6,696 $ 4,761 $ 6,000 $ 6,200 $ 6,720 $ 6,200 $ 7,100 $ 14.52% 001-3800-549-5218 UTILITIES 3,166 $ 1,955 $ 2,957 $ 2,800 $ 3,032 $ 3,800 $ 3,800 $ 35.71% 001-3800-549-5225 OFFICE EQUIP MAINT 1,269 $ 340 $ 503 $ 1,000 $ 1,075 $ 1,075 $ 1,200 $ 20.00% 001-3800-549-5261 LIABILITY INSURANCE 691 $ 690 $ 882 $ 1,007 $ 839 $ 1,007 $ 1,025 $ 1.79% 001-3800-549-5262 PROPERTY INSURANCE 105 $ 153 $ 276 $ 352 $ 293 $ 352 $ 365 $ 3.69% 001-3800-549-5263 VEHICLE INSURANCE 297 $ 765 $ 1,061 $ 1,022 $ 852 $ 1,022 $ 1,564 $ 53.03% 001-3800-549-5264 ERMA 216 $ 192 $ 268 $ 248 $ 207 $ 248 $ 161 $ -35.08% 001-3800-549-5265 RISK MGT/RMA ADMIN FEES 58 $ 45 $ 13 $ 2 $ 2 $ 2 $ 15 $ 650.00% 001-3800-549-5291 CONF/MEETINGS/TRAVEL 102 $ 460 $ 428 $ 1,500 $ - $ 900 $ 1,500 $ 0.00% TOTAL MAINT. & OPERATIONS 13,516 11,322 $ 16,253 $ 15,343 $ 12,757 $ 14,428 $ 17,942 $ 16.94% 001-3800-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ 15,000 $ TOTAL, PW ADMINISTRATION 77,320 64,466 $ 71,747 $ 65,160 $ 61,850 $ 77,896 $ 99,724 $ 53.05% Landscape Maintenance
001-4200-549-5101 SALARIES 85,447 $ 88,643 $ 94,445 $ 91,804 $ 80,151 $ 91,804 $ 97,418 $ 6.12% 001-4200-549-5102 OVERTIME 522 $ 2,187 $ 4,957 $ 3,500 $ 5,211 $ 6,253 $ 7,500 $ 001-4200-549-5121 FICA 6,309 $ 6,810 $ 7,467 $ 7,291 $ 6,260 $ 7,501 $ 8,026 $ 10.09% 001-4200-549-5122 PERS - UAL - $ 10,881 $ 12,738 $ - $ - $ - $ - $ 001-4200-549-5123 PERS - PAYROLL 14,967 $ 7,873 $ 8,064 $ 8,257 $ 6,675 $ 8,257 $ 9,630 $ 16.63% 001-4200-549-5125 MEDICAL 20,461 $ 27,425 $ 28,307 $ 23,546 $ 14,869 $ 23,546 $ 21,825 $ -7.31% 001-4200-549-5127 WORKERS COMP 8,246 $ 8,530 $ 9,932 $ 11,123 $ 9,269 $ 11,123 $ 9,951 $ -10.54% 001-4200-549-5131 EAP 19 $ 19 $ 19 $ 20 $ 17 $ 20 $ 19 $ -5.00% 001-4200-549-5133 LIFE INSURANCE 63 $ 61 $ 61 $ 57 $ 48 $ 57 $ 61 $ 7.02% TOTAL WAGES & BENEFITS 136,035 152,429 $ 165,990 $ 145,598 $ 122,499 $ 148,561 $ 154,430 $ 6.07% 001-4200-549-5210 DEPT TOOLS & SUPPLIES 17,071 $ 12,735 $ 6,812 $ 15,000 $ 4,891 $ 15,000 $ 15,000 $ 0.00% 001-4200-549-5218 UTILITIES 16,093 $ 12,228 $ 10,630 $ 13,000 $ 6,914 $ 11,500 $ 12,000 $ -7.69% 001-4200-549-5224 FUELS 3,867 $ 3,909 $ 6,645 $ 5,600 $ 4,656 $ 5,625 $ 5,600 $ 0.00% 001-4200-549-5261 LIABILITY INSURANCE 1,874 $ 1,994 $ 2,527 $ 3,204 $ 2,670 $ 3,204 $ 3,015 $ -5.90% 001-4200-549-5262 PROPERTY INSURANCE 284 $ 444 $ 790 $ 1,120 $ 933 $ 1,120 $ 1,074 $ -4.11% 001-4200-549-5263 VEHICLE INSURANCE 1,468 $ 1,531 $ 2,121 $ 2,044 $ 1,704 $ 2,044 $ 3,128 $ 53.03% 001-4200-549-5264 ERMA 586 $ 556 $ 767 $ 789 $ 658 $ 789 $ 475 $ -39.80% 001-4200-549-5265 RISK MGT/RMA ADMIN FEES 158 $ 131 $ 37 $ 5 $ 4 $ 5 $ 45 $ 800.00% 001-4200-549-5270 PROFESSIONAL SERVICES - $ 2,900 $ 14,160 $ 15,000 $ 14,694 $ 15,000 $ 27,000 $ 80.00% TOTAL MAINT. & OPERATIONS 41,401 36,429 $ 44,489 $ 55,762 $ 37,123 $ 54,287 $ 67,337 $ 20.76% 001-4200-549-5701 CAPITAL OUTLAY - $ - $ - $ 17,000 $ 17,813 $ 17,813 $ - $ TOTAL, LANDSCAPE MAINT. 177,435 188,858 $ 210,479 $ 218,360 $ 177,435 $ 220,661 $ 221,767 $ 1.56% FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED as of 04/20/23 PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
Building & Facility Maintenance
001-4600-549-5210 DEPT TOOLS & SUPPLIES 13,369 12,142 $ 10,270 $ 15,000 $ 8,585 $ 15,000 $ 15,000 $ 0.00% 001-4600-549-5220 JANITORIAL 42,500 42,017 $ 45,460 $ 45,000 $ 46,324 $ 45,000 $ 45,000 $ 0.00% 001-4600-549-5221 REPAIRS & MAINTENANCE 23,077 13,030 $ 18,698 $ 16,500 $ 19,368 $ 25,824 $ 25,824 $ 56.51% TOTAL MAINT. & OPERATIONS 78,946 67,189 $ 74,428 $ 76,500 $ 74,277 $ 85,824 $ 85,824 $ 12.19% 001-4600-549-5701 CAPITAL OUTLAY 51,189 $ 18,742 $ 53,851 $ 24,000 $ 22,476 $ 77,476 $ 45,000 $ 87.50% 001-4600-549-5718 REPAINT FIRE STATION 16,737 $ - $ - $ - $ - $ - $ - $ TOTAL CAPITAL OUTLAY 67,926 18,742 $ 53,851 $ 24,000 $ 22,476 $ 77,476 $ 45,000 $ 87.50% TOTAL, FACILITY MAINT. 146,872 85,931 $ 128,279 $ 100,500 $ 96,753 $ 163,300 $ 130,824 $ 30.17% Vehicle Maintenance
001-4800-549-5101 SALARIES 59,521 $ 57,955 $ 66,428 $ 44,376 $ 40,888 $ 44,376 $ 50,882 $ 14.66% 001-4800-549-5102 OVERTIME 1,050 $ 2,062 $ 2,027 $ - $ - $ - $ - $ 001-4800-549-5121 FICA 4,477 $ 4,458 $ 5,059 $ 3,395 $ 3,025 $ 3,395 $ 3,892 $ 14.66% 001-4800-549-5122 PERS - UAL - $ 12,435 $ 8,061 $ - $ - $ - $ - $ 001-4800-549-5123 PERS - PAYROLL 16,184 $ 5,817 $ 6,165 $ 4,580 $ 3,782 $ 4,580 $ 6,024 $ 31.53% 001-4800-549-5125 MEDICAL 13,887 $ 10,016 $ 12,968 $ 9,307 $ 12,447 $ 14,936 $ 9,307 $ 0.00% 001-4800-549-5127 WORKERS COMP 4,850 $ 5,018 $ 5,842 $ 4,384 $ 5,453 $ 6,543 $ 5,853 $ 33.51% 001-4800-549-5131 EAP 16 $ 15 $ 16 $ 10 $ 13 $ 15 $ 13 $ 29.35% 001-4800-519-5133 LIFE INSURANCE 38 $ 36 $ 36 $ 24 $ 19 $ 24 $ 24 $ 0.00% TOTAL WAGES & BENEFITS 100,023 97,813 $ 106,602 $ 66,076 $ 65,626 $ 73,869 $ 75,996 $ 15.01% 001-4800-549-5210 DEPT TOOLS & SUPPLIES 13,677 9,977 $ 7,350 $ 13,500 $ 3,929 $ 13,500 $ 14,000 $ 3.70% 001-4800-549-5221 REPAIRS & MAINTENANCE - - $ - $ - $ 319 $ 319 $ 500 $ 001-4800-549-5222 VEHICLE MAINTENANCE 38,414 37,225 $ 48,789 $ 44,000 $ 38,185 $ 44,000 $ 45,000 $ 2.27% 001-4800-549-5224 FUELS 188 1,264 $ 2,548 $ 2,000 $ 2,270 $ 3,027 $ 2,700 $ 35.00% 001-4800-549-5261 LIABILITY INSURANCE 1,538 1,534 $ 2,077 $ 2,406 $ 2,005 $ 2,406 $ 1,996 $ -17.04% 001-4800-549-5262 PROPERTY INSURANCE 233 341 $ 650 $ 841 $ 701 $ 841 $ 711 $ -15.46% 001-4800-549-5263 VEHICLE INSURANCE 864 765 $ 1,061 $ 1,022 $ 852 $ 1,022 $ 3,128 $ 206.07% 001-4800-549-5264 ERMA 481 428 $ 630 $ 593 $ 494 $ 593 $ 314 $ -47.05% 001-4800-549-5265 RISK MGT/RMA ADMIN FEES 130 101 $ 30 $ 4 $ 3 $ 4 $ 30 $ 650.00% 001-4800-549-5270 PROFESSIONAL SERVICES 212 200 $ - $ - $ - $ 500 $ 500 $ 001-4800-549-5341 COVID-19 495 130 $ - $ - $ - $ - $ - $ TOTAL MAINT. & OPERATIONS 56,232 51,965 $ 63,135 $ 64,366 $ 48,759 $ 66,212 $ 68,879 $ 7.01% 001-4800-549-5701 CAPITAL OUTLAY 2,410 - $ - $ 15,000 $ 4,014 $ 7,500 $ - $ TOTAL, VEHICLE MAINT. 158,665 149,778 $ 169,737 $ 145,442 $ 118,399 $ 147,581 $ 144,875 $ -0.39% TOTAL WAGES & BENEFITS 3,572,931 $ 3,674,563 $ 4,101,587 $ 3,840,367 $ 3,074,685 $ 4,005,736 $ 4,211,998 $ 9.68% TOTAL MAINT. & OPERATIONS 1,599,983 $ 1,775,793 $ 1,857,862 $ 1,913,302 $ 1,266,007 $ 1,884,918 $ 1,981,738 $ 3.58% TOTAL DEBT SERVICE 17,479 4,355 $ - $ - $ - $ - $ - $
TOTAL CAPITAL OUTLAY 366,922 296,994 $ 203,249 $ 701,163 $ 182,095 $ 390,537 $ 429,500 $ -38.74% TOTAL TRANSFERS OUT 655,000 455,000 $ 740,000 $ 535,000 $ - $ 535,000 $ 598,000 $ 11.78% TOTAL, GENERAL FUND 6,212,314 6,206,705 $ 6,902,697 $ 6,989,831 $ 4,522,787 $ 6,816,190 $ 7,221,236 $ 3.31% Property Tax 844000
Other Taxes 574000
Motor Vehicle In-Lieu 835000
Sales Tax 1025000
Charges for Services 51430
Other Revenue 194300
Licenses Permits & Fees 269400

Property Tax 22%
Other Taxes 12%
Motor Vehicle In-Lieu 22%
Sales Tax 27%
Charges for Services 1%
Other Revenue 4%
Licenses Permits & F 7%
Property Tax,
19%
Sales Tax, 21%
Transfers In,
Charges for 11%
Services, 0%
Motor Vehicle
In‐Lieu, 19%
Other Taxes,
14%
Other
Revenue, 1%
Licenses
Permits &
Fees, 14%
City of Kingsburg General Fund
Revenue Estimates
2022‐2023
Property Tax
19%
Motor Vehicle
In‐Lieu
18%
Sales Tax
22%
Transfer In
14%
Other Taxes

14.36%
Licenses,
Permits & Fees
10%
Other Revenue
2%
Charges for
Services
1%
City of Kingsburg General Fund
Revenue Estimates
2023‐2024
$6,400,000
$6,600,000$6,800,000$7,000,000$7,200,000$7,400,000$7,600,000$7,800,000 2020 2021 2022 2023 2024
$6,888,847
$7,029,237
$7,600,573
$7,216,598 $7,221,767

DOLLARS

FISCAL YEARS
General Fund Revenue Trend
Police
43%
City Council & Admin
28%
Planning & Building
10%
Community Service
6%
Fire
5%
City of Kingsburg General Fund
Expenditures
2023‐2024
Estimates
Police
43%
City Council & Admin
25%
Planning & Building
9%
Public Works
9%
Community Service
8%
Fire
6%
City of Kingsburg General Fund
Expenditures
2022‐2023
Estimates
DEPARTMENTS # OF WAGES & MAINT & DEBT CAPITAL TRANSFERS GRAND

PERSONNEL BENEFITS OPERATIONS SERVICE OUTLAY OUT TOTAL
Mayor & Council 5.00 16,793 35,981 - - - 52,774
City Attorney 0.00 - 91,000 - - - 91,000
Non-Departmental 0.00 - 463,279 - 195,500 350,000 1,008,779 City Manager 1.00 271,395 25,876 - - - 297,271
City Clerk 1.00 171,009 22,374 - - - 193,383
Finance 1.28 238,320 51,653 - - - 289,973
Human Resources 1.50 192,773 24,336 - - - 217,109
Community Development 2.50 390,302 248,153 - 84,000 - 722,455 Community Services & Recreation 2.35 142,150 84,290 - - 248,000 474,440 Police 18.00 2,492,046 694,814 - 90,000 - 3,276,860
Public Works Administration 0.34 66,782 17,942 - 15,000 - 99,724 Landscape Maintenance 1.70 154,430 67,337 - - - 221,767 Facility Maintenance 0.00 - 85,824 - 45,000 - 130,824
Vehicle & Equip Maintenance 0.67 75,996 68,879 - - - 144,875 2023-24 FUND TOTAL 35.34 4,211,998 $ 1,981,738 $ - $ 429,500 $ 598,000 $ 7,221,236 $ 2022-23 FUND TOTAL (ESTIMATED) 31.89 4,005,736 $ 1,884,918 $ - $ 390,537 $ 535,000 $ 6,816,190 $ 2021-22 FUND TOTAL (ACTUAL) 31.89 4,101,587 $ 1,857,862 $ - $ 203,249 $ 740,000 $ 6,902,697 $

CITY OF KINGSBURG

EXPENDITURE SUMMARY
2023-24 CITY MANAGERS PROPOSED BUDGET

GENERAL FUND

CITY COUNCIL
City Council FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 17,022 $ 16,532 $ 19,698 $ 16,793 $ 16,793 $ 16,793 $ 0.00% Maintenance and Operation 15,299 $ 9,463 $ 21,694 $ 34,578 $ 31,098 $ 35,981 $ 4.06% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 32,321 $ 25,995 $ 41,392 $ 51,371 $ 47,891 $ 52,774 2.73% $‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

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

Budget Highlights: The majority of
expendituresfrom the City Council are to fund
memberships, dues and training opportunities
for the Council members.
32%
68%
Expenses
Wages and Benefits
Maintenance and Operation

CITY ATTORNEY
City Attorney FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation 88,899 $ 61,324 $ 54,781 $ 88,000 $ 88,000 $ 91,000 $ 3.41% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 88,899 $ 61,324 $ 54,781 $ 88,000 $ 88,000 $ 91,000 3.41% $‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

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

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

NON-DEPARTMENTAL
Non‐Deparmtmental FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation 316,191 $ 524,224 $ 356,940 $ 463,774 $ 483,799 $ 463,279 $ -0.11% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay 152,357 $ 193,674 $ 51,851 $ 354,163 $ 188,730 $ 195,500 $ -44.80% Transfers out 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 $ TOTAL EXPENDITURES $ 968,548 $ 1,017,899 $ 983,791 $ 1,167,936 $ 1,022,529 $ 1,008,779 -13.63% $940,000
$950,000
$960,000
$970,000
$980,000
$990,000
$1,000,000
$1,010,000
$1,020,000
$1,030,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
Description: This department includes expenses that affect many areas of the City. This budget represents cost not easily identified with any specific department or is shared by several.

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

Budget Highlights: The FY24 budget includes a transfer to the ambulance fund. In addition, economic development
related programs are programmed here, except the
forgivable loan program, which has it's own fund. 46% 19%
35%
Expenses
Maintenance and Operation
Capital Outlay
Transfers out

CITY MANAGER
City Manager FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 233,633 $ 229,035 $ 338,335 $ 260,581 $ 266,896 $ 271,395 $ 4.15% Maintenance and Operation 19,644 $ 12,080 $ 29,692 $ 28,790 $ 23,783 $ 25,876 $ -10.12% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ - - $ - $ - $ - $ - $
Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 253,277 $ 241,115 $ 368,027 $ 289,371 $ 290,679 $ 297,271 2.73% $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

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

Budget Highlights: The FY24
budget includes continued funding for a
management intern position.
91%
9%
Expenses
Wages and Benefits
Maintenance and Operation

CITY CLERK
City Clerk FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 135,182 $ 146,744 $ 156,701 $ 143,743 $ 162,743 $ 171,009 $ 18.97% Maintenance and Operation 13,672 $ 13,127 $ 48,310 $ 30,007 $ 17,224 $ 22,374 $ -25.44% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ - - $ - $ - $ - $ - $
Transfers out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 148,853 $ 159,871 $ 205,011 $ 173,750 $ 179,967 $ 193,383 11.30% $‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

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

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

Budget Highlights: Training funding has been
increased for professional development.
88%
Expenses 12%
Wages and Benefits
Maintenance and Operation

FINANCE
Finance FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 180,436 $ 199,641 $ 207,657 $ 194,176 $ 211,892 $ 238,320 $ 22.73% Maintenance and Operation 60,818 $ 32,360 $ 37,174 $ 48,338 $ 47,195 $ 51,653 $ 6.86% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 241,254 $ 232,002 $ 244,831 $ 242,514 $ 259,087 $ 289,973 19.57% $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND
82%
18%
Expenses
Wages and Benefits
Maintenance and Operation
Description: The Finance Department is responsible for ensuring that the daily operations of finance, maintenance of City's computer, property and risk management provide the services required by the residents of the City of Kingsburg. The Finance Department is committed to providing quality customer service and financialservices directed toward the control and judicious use of the City's fiscal resources.

Budget Highlights: The Finance Dept. (for purposes
of this budget summary) includes the Finance
Director and a portion of an Accountant position.

ADMINISTRATIVE SERVICES
Administrative Services FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 101,012 $ 117,511 $ 144,698 $ 149,922 $ 179,342 $ 192,773 $ 28.58% Maintenance and Operation 11,136 $ 12,168 $ 10,467 $ 30,902 $ 21,902 $ 24,336 $ -21.25% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ - - $ - $ - $ - $ - $
Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 112,148 $ 129,679 $ 155,165 $ 180,824 $ 201,244 $ 217,109 20.07% 0 50000
100000
150000
200000
250000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
89%
11%
Expenses
Wages and Benefits
Maintenance and Operation
Description: The Administrative Services Director position is responsible for all of the personnel functions of the City. The ASD also oversees special projects, performs analytics and provides input and policy recommendations for City Council.

Budget Highlights: This position was
reorganized in FY23 to serve as a Dual
Assistant City Manager and Dir. of Admin.

Services. The position handles HR, risk
management and supportsthe City Manager
and all City departments.

PLANNING AND BUILDING
Planning and Building Permits FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 177,281 $ 138,451 $ 281,200 $ 311,603 $ 353,625 $ 390,302 $ 25.26% Maintenance and Operation 383,513 $ 415,931 $ 484,310 $ 249,354 $ 240,880 $ 248,153 $ -0.48% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ 8,277 - $ 61,149 $ 150,000 $ 11,212 $ 84,000 $ -44.00% Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 560,795 $ 562,659 $ 826,659 $ 710,957 $ 605,717 $ 722,455 1.62% $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
34% 54%
12%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Both the City's building and
planning divisions continue to see increased
demand. Many expendituresfor consultant
services are offset by development fees.

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

COMMUNITY SERVICES
Community Services FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 149,340 $ 124,149 $ 241,535 $ 214,567 $ 241,056 $ 142,150 $ -33.75% Maintenance and Operation 49,415 $ 56,529 $ 72,476 $ 82,987 $ 76,371 $ 84,290 $ 1.57% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ - 40,000 $ 10,175 $ 31,000 $ 29,500 $ - $ -100.00% Transfers out 155,000 $ 155,000 $ 165,000 $ 185,000 $ 185,000 $ 248,000 $ 34.05% TOTAL EXPENDITURES $ 393,755 $ 335,678 $ 489,186 $ 513,554 $ 531,926 $ 474,440 -7.62% $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
30%
18%
0%
52%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Transfers out
Budget Highlights: The transfers in this
departmetn are to support Pool and Senior Center
operations, which are subsets of the General Fund.

Description: The Community Services Department includes the General Fund's funding of the Senior Center and Crandell Swim Complex. The Department also overseesfacilities and usage of all of the parks in the City, as well as the After School and Summer Recreation Programs.

POLICE
Police FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 2,399,114 2,279,163 $ 2,383,676 $ 2,287,491 $ 2,287,491 $ 2,492,046 $ 8.94% Maintenance and Operation 451,301 $ 471,680 $ 543,713 $ 644,601 $ 633,916 $ 694,814 $ 7.79% Debt Service $ 4,355 17,479 $ - $ - $ - $ - $
Capital Outlay $ 76,301 104,229 $ 26,223 $ 110,000 $ 39,518 $ 90,000 $ -18.18% Transfers out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 2,852,172 $ 2,951,450 $ 2,953,612 $ 3,042,092 $ 2,960,925 $ 3,276,860 7.72% 0 500000
1000000
1500000
2000000
2500000
3000000
3500000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
76%
21%
3% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Funding includes 14 sworn and
three non‐sworn positions. Capital expenditures
include ongoing fleet upgrades as well as HVAC
replacments. Does not include funding through
Measure E Public Safety Tax, School Resource
Officer or ACT Task Force Grant.

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

PUBLIC WORKS ADMINISTRATION
Public Works Administration FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 63,804 $ 53,144 $ 55,494 $ 49,817 $ 63,468 $ 66,782 $ 34.06% Maintenance and Operation 13,516 $ 11,322 $ 16,253 $ 15,343 $ 14,428 $ 17,942 $ 16.94% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ 15,000 $
Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 77,320 $ 64,466 $ 71,747 $ 65,160 $ 77,896 $ 99,724 53.05% 0 20000
40000
60000
80000
100000
120000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
18% 67%
15% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: There are no anticipated major
changes in the overall administration budget.

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

LANDSCAPE MAINTENANCE
Landscape Maintanence FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 136,035 $ 152,429 $ 165,990 $ 145,598 $ 148,561 $ 154,430 $ 6.07% Maintenance and Operation 41,401 $ 36,429 $ 44,489 $ 55,762 $ 54,287 $ 67,337 $ 20.76% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ - - $ - $ 17,000 $ 17,813 $ - $
Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 177,435 $ 188,858 $ 210,479 $ 218,360 $ 220,661 $ 221,767 1.56% 0 50000
100000
150000
200000
250000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
70%
30%
Expenses
Wages and Benefits
Maintenance and Operation
Budget Highlights: Expenditures remain relatively
stable from the previous year.

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

BUILDING & FACILITY MAINTENANCE
Building & Facility Maintanence FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation 78,946 $ 67,189 $ 74,428 $ 76,500 $ 85,824 $ 85,824 $ 12.19% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ 18,742 67,926 $ 53,851 $ 24,000 $ - $ 45,000 $ 87.50% Transfers out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 146,872 $ 85,931 $ 128,279 $ 100,500 $ 85,824 $ 130,824 30.17% 0 20000
40000
60000
80000
100000
120000
140000
160000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
66%
34%
Expenses
Maintenance and Operation
Capital Outlay
Budget Highlights: Includes contracts for janitorial
and HVAC services for all City owned buildings.

Capital work includes the replacement of HVAC units
and upgrades to an external radio/communitcations
room.

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

VEHICLE MAINTENANCE
Vehicle Maintanence FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 100,023 $ 97,813 $ 106,602 $ 66,076 $ 73,869 $ 75,996 $ 15.01% Maintenance and Operation 56,232 $ 51,965 $ 63,135 $ 64,366 $ 66,212 $ 68,879 $ 7.01% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay 2,410 $ - $ - $ 15,000 $ 7,500 $ - $
Transfers out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 158,665 $ 149,778 $ 169,737 $ 145,442 $ 147,581 $ 144,875 -0.39% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
52%
48%
Expenses
Wages and Benefits
Maintenance and Operation
Budget Highlights: Providesfunding for general fleet
maintenance for the organization.

Description: Vehicle Maintenance providesfor the maintenance of all City equipment including vehicles,street equipment, parks equipment, water equipment, and other miscellaneous equipment.

Downtown Business Improvement District
Business Improvement District FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
District Levied License Fees $ 29,295 24,350 $ 22,500 $ 28,900 $ 28,000 $ TOTAL REVENUES 24,350 $ $ 29,295 $ 22,500 $ 28,900 $ 28,000 24.44%

EXPENDITURES
$ - - $ - $ - $ - $ - $
Maintenance and Operation
Professional Services - $ 750 $ 26,600 $ 25,000 $ 25,000 $ 25,000 $ 0.00% Capital Outlay
TOTAL EXPENDITURES ‐ $ $ 750 $ 26,600 $ 25,000 $ 25,000 $ 25,000 0.00% Net Revenue/(Expenditures) - $ 23,600 $ 2,695 $ (2,500) $ 3,900 $ 3,000 $ -220.00% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 2,695 23,600 $ (2,500) $ 3,900 $ 3,000 $ -220.00% Beginning Fund Balance July 1 23,600 $ 26,295 $ 26,295 $ 30,195 $ 14.83% Ending Fund Balance June 30 23,600 $ 26,295 $ 23,795 $ 30,195 $ 33,195 $ 39.50% 0 5000
10000
15000
20000
25000
30000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

EXPENSE TREND

TOTAL EXPENDITURES
100%

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

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

REVENUES
District Levied License Fees
Gas Tax LTF 3 LTF 8 Measure C Measure C Measure C
Fund Fund Fund Street Maint ADA Flex Fund Total
Actual Fund Balance, June 30, 2022 83,522 391,037 1,378,827 2,700,771 Estimated Fund Balance, June 30, 2023 97,102 663,101 1,600,504 3,051,323 Revenues:

Taxes 353,362 14,466 653,183 235,486 8,242 283,757 1,548,496 Miscellaneous-SB1 309,151 - - - - - 309,151
Interest 2,000 500 10,000 5,000 - - 17,500
Transfers from Other Funds - - 242,500 - - - 242,500
Total Revenue 14,966 664,513 905,683 240,486 8,242 283,757 2,117,647 Expenses:

Wages & Benefits 239,826 - - - - - 239,826
Departmanent Tools & Supplies 10,000 - 3,000 5,000 - 10,000 28,000 Utilities - - - - - - -
Street Lights & Signals 10,000 - 62,000 - - 76,000 148,000 Vehicle Maintenance - - - - - 3,500 3,500
Fuels 5,400 - - - - - 5,400
Repairs & Maintenance - - - 5,000 - 5,000 10,000
Insurance 12,067 - - - - 12,067
Sidewalk Repair - - - - 6,650 50,000 56,650
Professional Service 28,000 - 102,231 - - 35,000 165,231 Street Striping Program - - 20,000 - - - 20,000
Audit - - - - - - -
Overhead 29,572 - 11,283 - - 11,766 52,622
Total Maintenance & Operations - 334,864 198,514 10,000 6,650 191,266 741,295 Capital Outlay Projects: -
SR201 RRFB & Sidwalk 422,500 - 422,500
22nd Ave (Sierra to Orange) - 242,489 - - 242,489
Federal Match (18th Ave Sidewalks) - 37,474 - - - 37,474 10th/Academy (Stroud to Kamm) - - 305,864 - - - 305,864 SB1 Project - 18th Ave. - 218,235 - - - - 218,235
12th Ave. Sidewalks - - - - - -
Slurry Seal Projects (Various & Draper St.) 150,000 150,000 - 160,000 $ 460,000 Total Capital Oulay 37,474 460,724 878,364 150,000 - 160,000 1,686,562 Transfers to Other Funds - - - - -
Total Expenses 37,474 795,588 1,076,878 160,000 6,650 351,266 2,427,857 Net Result (22,508) (131,075) (171,195) 80,486 1,592 (67,509) (310,210) Projected Fund Balance, June 30, 2024 74,594 532,026 1,429,308 2,741,113 705,185 Measure C Fund
City of Kingsburg
Summary of Special Revenue Funds
2023-24 Fiscal Year Budget
847,386
690,616
FY 19/20 FY 20/21 FY 21/22 FY 22/23 AS of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change

GAS TAX
102-0000-403-0601 2105 63,213 $ 65,634 $ 72,336 $ 84,416 $ 59,778 $ 75,460 $ 82,064 $ -2.79% 102-0000-403-0602 2106 36,256 $ 37,824 $ 42,206 $ 46,067 $ 35,221 $ 42,444 $ 45,802 $ -0.58% 102-0000-403-0603 2107 79,818 $ 88,815 $ 86,440 $ 115,326 $ 84,083 $ 90,396 $ 98,570 $ -14.53% 102-0000-403-0604 2107.5 3,000 $ 3,000 $ 3,000 $ 3,000 $ - $ 3,000 $ 3,000 $ 0.00% 102-0000-403-0605 2103 85,447 $ 85,952 $ 103,147 $ 128,864 $ 83,419 $ 107,348 $ 123,926 $ -3.83% 102-0000-404-0600 TRAFFIC CONG.RELIEF SB1 13,931 $ - $ - $ - $ - $ - $ - $ 102-0000-404-0606 ROAD MAINT & REHAB SB1 216,559 $ 250,985 $ 259,950 $ 298,245 $ 205,309 $ 271,233 $ 309,151 $ 3.66% SUB-TOTAL, TAXES 498,224 $ 532,210 $ 567,079 $ 675,918 $ 467,811 $ 589,881 $ 662,513 $ -1.98% 102-0000-451-0100 MISCELLANEOUS - $ - $ - $ - $ - $ - $ - $ 102-0000-451-0101 INTEREST - $ 2,005 $ 2,010 $ 2,000 $ 4,575 $ 8,375 $ 2,000 $ 0.00% 102-0000-451-0102 TRANSFER FROM CALPERS UAL FUND - $ - $ - $ - $ - $ - $ - $ TOTAL, GAS TAX 498,224 $ 534,214 $ 569,089 $ 677,918 $ 472,386 $ 598,256 $ 664,513 $ -1.98% LTF 3
103-0000-403-0701 ARTICLE 3 9,333 $ 9,947 $ 10,934 $ 12,837 $ - $ 12,837 $ 14,466 $ 12.69% 103-0000-451-0101 INTEREST 856 $ 408 $ 340 $ 500 $ 743 $ 743 $ 500 $ 0.00% 103-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL, LTF 3 10,189 $ 10,355 $ 11,274 $ 13,337 $ 743 $ 13,580 $ 14,966 $ 12.21% LTF 8
104-0000-403-0702 ARTICLE 8 585,645 $ 200,106 $ 399,298 $ 500,759 $ 667,912 $ 667,912 $ 653,183 $ 30.44% 104-0000-423-0607 STREET GRANTS - $ - $ - $ - $ - $ - $ - $ 104-0000-451-0101 INTEREST 18,501 $ 8,417 $ 6,233 $ 21,000 $ 11,590 $ 21,000 $ 10,000 $ -52.38% 104-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ 242,500 $ TOTAL, LTF 8 604,146 $ 208,523 $ 405,531 $ 521,759 $ 679,502 $ 688,912 $ 905,683 $ 73.58%

MEASURE C
105-0000-403-0801 STREET MAINTENANCE 180,587 $ 211,906 $ 242,985 $ 229,014 $ 139,023 $ 210,000 $ 235,486 $ 2.83% 105-0000-403-0802 ADA COMPLIANCE 6,049 $ 7,085 $ 8,115 $ 8,015 $ 4,720 $ 7,500 $ 8,242 $ 2.83% 105-0000-403-0803 FLEXIBLE FUNDING 211,248 $ 250,925 $ 289,538 $ 275,352 $ 162,873 $ 245,000 $ 283,757 $ 3.05% 105-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ SUB-TOTAL, TAXES 397,884 $ 469,916 $ 540,638 $ 512,381 $ 306,616 $ 462,500 $ 527,485 $ 2.95% 105-0000-451-0101 INTEREST 1,957 1,557 $ 2,192 $ 1,550 $ 5,846 $ 11,000 $ 5,000 $ TOTAL, MEASURE C 399,841 $ 471,473 $ 542,830 $ 513,931 $ 312,462 $ 473,500 $ 532,485 $ 3.61% TOTAL TAXES 1,491,086 $ 1,212,179 $ 1,517,949 $ 1,701,895 $ 1,442,339 $ 1,733,130 $ 1,857,647 $ TOTAL MISCELLANEOUS - $ - $ - $ - $ - $ - $ - $
TOTAL INTEREST 21,314 $ 10,381 $ 8,764 $ 23,050 $ 18,179 $ 32,743 $ 15,500 $ TOTAL FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ 242,500 $ $ 1,224,564 1,512,401 $ 1,528,723 $ 1,726,945 $ 1,465,093 $ 1,774,248 $ 2,117,647 $ 22.62% Revenues $ 1,224,564 1,512,401 $ 1,528,723 $ 1,726,945 $ 1,465,093 $ 1,774,248 $ 2,117,647 $ Expenses $ 1,315,095 1,051,430 $ 1,143,657 $ 2,515,926 $ 858,558 $ 1,411,616 $ 2,427,857 $ $ (90,531) 460,970 $ 385,067 $ (788,981) $ 606,535 $ 362,632 $ (310,210) $

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 AS of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change

GAS TAX
102-9100-549-5101 SALARIES 132,089 $ 139,586 $ 141,579 $ 136,944 $ $ 108,749 $ 142,716 136,944 $ 4.21% 102-9100-549-5102 OVERTIME 5,683 $ 1,720 $ 8,067 $ 5,000 $ $ 4,343 $ 5,500 5,211 $ 10.00% 102-9100-549-5121 FICA 10,170 $ 10,503 $ 11,046 $ 10,859 $ $ 8,329 $ 11,339 10,875 $ 4.42% 102-9100-549-5122 PERS UAL - $ 27,381 $ 18,399 $ 15,250 $ $ - $ 13,554 15,250 $ -11.12% 102-9100-549-5123 PERS 36,553 $ 13,036 $ 13,339 $ 13,794 $ $ 10,412 $ 16,419 13,794 $ 19.03% 102-9100-549-5125 MEDICAL 30,788 $ 44,691 $ 35,493 $ 33,147 $ $ 26,911 $ 36,721 33,147 $ 10.78% 102-9100-549-5127 WORKERS COMP 11,156 $ 11,541 $ 13,438 $ 15,049 $ $ 12,433 $ 13,463 15,049 $ -10.54% 102-9100-549-5131 EAP 29 $ 26 $ 30 $ 31 $ $ 26 $ 31 31 $ 0.00% 102-9100-549-5133 LIFE INSURANCE 88 $ 83 $ 83 $ 83 $ $ 61 $ 83 83 $ 0.00% TOTAL WAGES & BENEFITS 226,556 $ 248,566 $ 241,474 $ 230,157 $ 171,264 $ 230,384 $ 239,826 $ 4.20% 102-9100-549-5210 DEPT TOOLS & SUPPLIES 4,100 $ 6,674 $ 7,414 $ 10,000 $ $ 6,006 $ 10,000 10,000 $ 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS 9,070 $ 9,426 $ 10,170 $ 10,000 $ $ 8,447 $ 10,000 10,000 $ 0.00% 102-9100-549-5224 FUELS - $ - $ 5,213 $ 5,000 $ $ 4,344 $ 5,400 5,213 $ 8.00% 102-9100-549-5261 LIABILITY INSURANCE 2,782 $ 2,754 $ 3,929 $ 4,834 $ $ 4,028 $ 4,825 4,834 $ -0.19% 102-9100-549-5262 PROPERTY INSURANCE 422 $ 613 $ 1,229 $ 1,690 $ $ 1,408 $ 1,719 1,690 $ 1.72% 102-9100-549-5263 VEHICLE INSURANCE 1,989 $ 2,297 $ 3,182 $ 3,066 $ $ 2,555 $ 4,692 3,066 $ 53.03% 102-9100-549-5264 ERMA 870 $ 768 $ 1,192 $ 1,191 $ $ 993 $ 759 1,191 $ -36.27% 102-9100-549-5265 RISK MGT/RMA ADMIN FEES 234 $ 181 $ 58 $ 8 $ $ 7 $ 72 8 $ 800.00% 102-9100-549-5270 PROFESSIONAL SERVICES 22,872 $ 25,585 $ 31,857 $ 26,000 $ $ 22,249 $ 28,000 26,000 $ 7.69% 102-9100-549-5501 TRANSFER OUT-OVERHEAD 20,500 $ 24,917 $ 26,522 $ 26,879 $ $ 22,399 $ 29,572 26,879 $ 10.02% TOTAL MAINT. & OPERATIONS 62,839 $ 73,215 $ 90,765 $ 88,668 $ 72,437 $ 88,881 $ 95,039 $ 7.19% 102-9100-549-5701 CAPITAL OUTLAY - $ - $ 150,000 $ - $ - $ - $ - $ 102-9100-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 102-9100-549-5706 21ST AVENUE REPAIRS - $ - $ - $ - $ - $ - $ - $ 102-9100-549-5707 MARION ST (CAPE SEAL SIERRA-LEWIS 13,282 $ 350,082 $ - $ - $ - $ - $ - $ 102-9100-549-5708 TRUCK REPLACEMENT F-150 STREETS/PRK 30,781 $ - $ - $ - $ - $ - $ - $ 102-9100-549-5709 22ND AVE (SIERRA-ORANGE) - $ - $ - $ 180,000 $ - $ - $ 242,489 $ 34.72% 102-9100-549-5710 SB1-18TH AVE EARL TO KERN - $ - $ - $ 328,245 $ 6,926 $ 6,926 $ 218,235 $ -33.51% TOTAL CAPITAL OUTLAY 44,062 $ 350,082 $ 150,000 $ 508,245 $ 6,926 $ 6,926 $ 460,724 $ -9.35% TOTAL, GAS TAX 333,457 $ 671,863 $ 482,239 $ 827,070 $ 250,627 $ 326,191 $ 795,588 $ -3.81% LTF 3
103-9100-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ - $ - $ 103-9100-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 103-9100-549-5702 SIDEWALKS INSTALLATION-18TH AVE - $ 5,721 $ - $ - $ - $ - $ - $ 103-9100-549-5703 MADSEN AVE BIKE PATH (STROUD-KAMM) - $ - $ - $ - $ - $ - $ - $ 103-9100-549-5701 CAPITAL OUTLAY - $ - $ - $ 37,474 $ - $ - $ 37,474 $ TOTAL, LTF 3 - $ 5,721 $ - $ 37,474 $ - $ - $ 37,474 $ 0.00% LTF 8
104-9100-549-5210 DEPT TOOLS & SUPPLIES 2,932 - $ 786 $ 3,000 $ 732 $ 3,000 $ 3,000 $ 0.00% 104-9100-549-5218 UTILITIES - - $ - $ - $ - $ - $ - $
104-9100-549-5219 STREET LIGHTS & SIGNALS 48,497 49,541 $ 66,829 $ 60,000 $ $ 53,673 $ 62,000 60,000 $ 3.33% 104-9100-549-5270 PROFESSIONAL SERVICES 2,156 - $ 6,346 $ 8,000 $ $ 9,378 $ 102,231 9,378 $ 1177.89% 104-9100-549-5275 STREET STRIPING PROGRAM 14,962 9,470 $ 3,961 $ 50,000 $ 50,000 $ 50,000 $ 20,000 $ -60.00% 104-9100-549-5501 TRANSFER OUT-OVERHEAD 20,500 9,000 $ 8,812 $ 7,555 $ 6,296 $ 7,555 $ 11,283 $ 49.35% TOTAL MAINT. & OPERATIONS 89,047 $ 68,011 $ 86,733 $ 128,555 $ 120,079 $ 129,933 $ 198,514 $ 54.42% 104-9100-549-5701 CAPITAL OUTLAY 414,259 $ 220,217 $ 358,032 $ 175,000 $ - $ 160,000 $ 422,500 $ 141.43% 104-9100-549-5705 SIGNAGE UPDATES 65 $ - $ - $ - $ - $ - $ - $ 104-9100-549-5761 BETHEL AVE IMPROVEMENTS - $ - $ - $ - $ - $ - $ - $ 104-9100-549-5762 SLURRY SEAL PROJECTS - $ - $ 5,499 $ 150,000 $ 177,302 $ 177,302 $ 150,000 $ 0.00% 104-9100-549-5764 12TH AVE SIERRA TO WINTER - $ - $ - $ - $ - $ - $ - $ 104-9100-549-5765 UNION ST (10TH TO 18TH) - $ - $ - $ - $ - $ - $ - $ 104-9100-549-5766 10TH/ACADEMY(STROUD-KAMM)MILL & OVER $ - - $ - $ 445,000 $ - $ - $ 305,864 $ -31.27% TOTAL CAPITAL OUTLAY 414,324 $ 220,217 $ 363,530 $ 770,000 $ 177,302 $ 337,302 $ 878,364 $ 14.07% 104-9100-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL, LTF 8 503,372 $ 288,227 $ 450,264 $ 898,555 $ 297,381 $ 467,235 $ 1,076,878 $ 19.85%

MEASURE C - STREET MAINTENANCE
105-9200-549-5210 DEPT TOOLS & SUPPLIES - $ - $ 16,569 $ - $ $ 468 $ 5,000 105-9200-549-5229 REPAIRS & MAINTENANCE 4,590 $ 5,024 $ 3,104 $ 4,000 $ $ 1,173 $ 5,000 4,000 $ 25.00% 105-9200-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ - $ - $ 105-9200-549-5505 TRANSFER OUT-OVERHEAD - $ - $ - $ - $ - $ - $ - $ TOTAL MAINT. & OPERATIONS 4,590 $ 5,024 $ 19,673 $ 4,000 $ 1,641 $ 4,000 $ 10,000 $ 150.00% 105-9200-549-5701 CAPITAL OUTLAY 800 $ 125,400 $ 8,912 $ - $ $ 10,855 $ 150,000 10,855 $ 105-9200-549-5704 21ST AVENUE REPAIRS - $ - $ - $ - $ - $ - $ - $ 105-9200-549-5705 22ND AVE (SIERRA-ORANGE) - $ - $ - $ 200,000 $ - $ - $ 105-9200-549-5708 ALLEY IMPROVEMENTS-PEDESTRIAN - $ 45,622 $ - $ - $ - $ - $ - $ 105-9200-549-5709 ANNUAL STREET STRIPING - $ - $ - $ 150,000 $ 149,613 $ 149,613 $ TOTAL CAPITAL OUTLAY 800 $ 171,022 $ 8,912 $ 350,000 $ 160,468 $ 160,468 $ 150,000 $ -57.14% TOTAL, ST. MAINTENANCE 5,390 $ 176,046 $ 28,585 $ 354,000 $ 162,109 $ 164,468 $ 160,000 $ -54.80%

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 AS of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24

MEASURE C - ADA COMPLIANCE
105-9300-549-5210 DEPT TOOLS & SUPPLIES - $ - $ - $ - $ - $ - $ - $ 105-9300-549-5229 REPAIRS & MAINTENANCE - $ - $ - $ 5,000 $ 4,823 $ 5,000 $ 0.00% 105-9300-549-5230 SIDEWALK REPAIR 5,000 $ 3,800 $ 5,200 $ 6,650 $ 4,750 $ 6,650 $ 6,650 $ 0.00% 105-9300-549-5501 TRANSFER OUT-OVERHEAD - $ - $ - $ - $ - $ - $ - $ 0.00% TOTAL, ADA COMPLIANCE 5,000 $ 3,800 $ 5,200 $ 11,650 $ 9,573 $ 11,650 $ 6,650 $ -42.92%

MEASURE C - FLEXIBLE FUNDING
105-9400-549-5210 DEPT TOOLS & SUPPLIES 11,089 $ 6,155 $ 8,972 $ 10,000 $ $ 8,868 $ 10,000 10,000 $ 0.00% 105-9400-549-5219 STREET LIGHTS & SIGNALS 75,814 $ 77,988 $ 81,464 $ 78,000 $ $ 62,622 $ 76,000 78,000 $ -2.56% 105-9400-549-5222 VEHICLE MAINTENANCE 2,313 $ 8,979 $ 2,230 $ 3,500 $ $ 323 $ 3,500 3,500 $ 0.00% 105-9400-549-5224 FUELS - $ - $ - $ - $ $ - $ -
105-9400-549-5229 REPAIRS & MAINTENANCE 3,180 $ - $ 299 $ 5,000 $ $ 3,708 $ 5,000 5,000 $ 0.00% 105-9400-549-5230 SIDEWALK REPAIR 19,027 $ 9,619 $ 19,430 $ 20,000 $ $ 19,658 $ 50,000 20,000 $ 150.00% 105-9400-549-5270 PROFESSIONAL SERVICES 44,448 $ 36,475 $ 41,200 $ 35,000 $ $ 19,995 $ 35,000 35,000 $ 0.00% 105-9400-549-5501 TRANSFER OUT-OVERHEAD 20,500 $ 11,090 $ 11,530 $ 10,677 $ - $ 10,677 $ 11,766 $ 10.20% TOTAL, MAINT. & OPERATIONS 176,371 $ 150,307 $ 165,124 $ 162,177 $ 115,174 $ 162,177 $ 191,266 $ 17.94% 105-9400-549-5765 CURB RAMP INSTALLATION ADA 27,840 $ - $ - $ - $ 24,300 $ 61,820 $ 105-9400-549-5766 EXAMINE OPTIONS-DOWNTOWN PARKING - $ - $ - $ 225,000 $ 6,320 $ 225,000 $ 105-9400-549-5767 GOLDEN STATE BLVD - $ 19,130 $ 12,245 $ - $ $ - $ 160,000 - $ TOTAL CAPITAL OUTLAY 27,840 $ 19,130 $ 12,245 $ 225,000 $ 30,620 $ 286,820 $ 160,000 $ TOTAL , FLEXIBLE 204,211 $ 169,437 $ 177,369 $ 387,177 $ 145,794 $ 448,997 $ 351,266 $ -9.27% TOTAL, MEASURE C 214,602 $ 349,283 $ 211,154 $ 752,827 $ 317,477 $ 625,115 $ 517,916 $ -31.20% TOTAL WAGES & BENEFITS 226,556 $ 248,566 $ 241,474 $ 230,157 $ 171,264 $ 230,384 $ 239,826 $ 4.20% TOTAL MAINT. & OPERATIONS 296,847 $ 264,349 $ 329,444 $ 357,494 $ 296,504 $ 396,641 $ 460,131 $ 28.71% TOTAL DEBT SERVICE - $ - $ - $ - $ - $ - $ - $
TOTAL CAPITAL OUTLAY 487,027 $ 766,173 $ 534,687 $ 1,890,719 $ 368,391 $ 784,591 $ 1,686,562 $ -10.80% TOTAL TRANSFERS OUT 41,000 $ 36,007 $ 38,052 $ 37,556 $ 22,399 $ - $ 41,338 $ 10.07% TOTAL, SPECIAL REVENUE FUNDS 1,051,430 $ 1,315,095 $ 1,143,657 $ 2,515,926 $ 858,558 $ 1,411,616 $ 2,427,857 $ -3.50% Revenues $ 1,224,564 1,512,401 $ 1,528,723 $ 1,726,945 $ 1,465,093 $ 1,774,248 $ 2,117,647 $ 22.62% Expenses $ 1,315,095 1,051,430 $ 1,143,657 $ 2,515,926 $ 858,558 $ 1,411,616 $ 2,427,857 $ -3.50% $ (90,531) 460,970 $ 385,067 $ (788,981) $ 606,535 $ 362,632 $ (310,210) $ -60.68%

GAS TAX FUND
Gas Tax FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Gas Tax Section-2105 63,213 $ 65,634 $ 72,336 $ 84,416 $ 75,460 $ 82,064 $ -2.79% Gas Tax Section- 2106 36,256 $ 37,824 $ 42,206 $ 46,067 $ 42,444 $ 45,802 $ -0.58% Gas Tax Section-2107 79,818 $ 88,815 $ 86,440 $ 115,326 $ 90,396 $ 98,570 $ -14.53% Gas Tax Section- 2107.5 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 0.00% Gas Tax Section-2103 85,447 $ 85,952 $ 103,147 $ 128,864 $ 107,348 $ 123,926 $ -3.83% Traffic Cong. Relief SB1 13,931 $ - $ - $ - $ - $ - $
Road Maint and Rehab SB1 216,559 $ 250,985 $ 259,950 $ 298,245 $ 271,233 $ 309,151 $ 3.66% Miscellaneous - $ - $ - $ - $ - $ - $
Interest $ 2,005 - $ 2,010 $ 2,000 $ 8,375 $ 2,000 $
TOTAL REVENUES 498,224 $ $ 534,214 $ 569,089 $ 677,918 $ 598,256 $ 664,513 -1.98%

EXPENDITURES
Wages and Benefits 226,556 $ 248,566 $ 241,474 $ 230,157 $ 230,384 $ 239,826 $ 4.20% Maintenance and Operation 62,839 $ 73,215 $ 90,765 $ 88,668 $ 88,881 $ 95,039 $ 7.19% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay 44,062 $ 350,082 $ 150,000 $ 508,245 $ 6,926 $ 460,724 $ -9.35% Transfers Out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 333,457 $ 671,863 $ 482,239 $ 827,070 $ 326,191 $ 795,588 -3.81% Net Revenue/(Expenditures) 164,767 $ (137,649) $ 86,850 $ (149,152) $ 272,065 $ (131,075) $ -12.12% Other Changes in Fund Balance (1) $
Net Increase/(Decrease) in Fund Balance $ (137,650) 164,767 $ 86,850 $ (149,152) $ 272,065 $ (131,075) $ -12.12% Beginning Fund Balance July 1 277,070 $ 441,837 $ 304,187 $ 391,037 $ 391,037 $ 663,101 $ 69.58% Adjustment to Fund Balance - $ - $ - $ - $ - $ - $
Ending Fund Balance June 30 441,837 $ 304,187 $ 391,037 $ 241,885 $ 663,101 $ 532,025 $ 119.95% Description: Cities and Counties receive Highway User Tax revenue under separate formulasfor the allocation of funds to support engineering, administration and general maintenance to local roads. $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Budget Highlights: Gas Tax revenues are influenced heavily by current gas sales and the State of California's apportionment of funding to localities. SB1, passed in 2017,sends additional funds to localitiesfor road improvement. These revenues are funded through increased fees in several areas related to transportation. 72%
28%
Gas Tax Expenses
Wages and Benefits
Maintenance and Operation
23%
13%
1% 28%
35%
0% Gas Tax Revenues
Gas Tax Section‐2105
Gas Tax Section‐ 2106
Gas Tax Section‐2107
Gas Tax Section‐ 2107.5
Gas Tax Section‐2103
Miscellaneous
LOCAL TRANSPORTATION FUND ARTICLE 3
LTF Article 3 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Article 3 9,333 $ 9,947 $ 10,934 $ 12,837 $ 12,837 $ 14,466 $ 12.69% Interest $ 408 856 $ 340 $ 500 $ 743 $ 500 $
From Other Funds - $ - $ - $ - $ - $ - $
TOTAL REVENUES 10,189 $ $ 10,355 $ 11,274 $ 13,337 $ 13,580 $ 14,966 12.21%

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ 37,474 $ - $ 37,474 $
Transfers Out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ $ ‐ 37,474 $ $ 37,474 Net Revenue/(Expenditures) 10,189 $ 10,355 $ 11,274 $ (24,137) $ 13,580 $ (22,508) $ -6.75% Changes in Fund Balance $ - - $
Net Increase/(Decrease) in Fund Balance $ 10,355 10,189 $ 11,274 $ (24,137) $ 13,580 $ (22,508) $ -6.75% Beginning Fund Balance July 1 51,705 $ 61,894 $ 72,249 $ 83,522 $ 83,522 $ 97,102 $ 16.26% Ending Fund Balance June 30 61,894 $ 72,249 $ 83,522 $ 59,385 $ 97,102 $ 74,594 $ 25.61% $‐
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

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

EXPENSES
Capital Outlay
95%
5%

REVENUES
Article 3
Interest
LOCAL TRANSPORTATION ARTICLE 8
LTF Article 8 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Article 8 $ 200,106 585,645 $ 399,298 $ 500,759 $ 667,912 $ 653,183 $ 30.44% Interest $ 8,417 18,501 $ 6,233 $ 21,000 $ 21,000 $ 10,000 $ From Other Funds $ - - $ - $ - $ - $ 242,500 $
TOTAL REVENUES $ 604,146 $ 208,523 $ 405,531 $ 521,759 $ 688,912 $ 905,683 73.58%

EXPENDITURES
Wages and Benefits $ 1 - $ 2 $ 3 $ - $ - $
Maintenance and Operation $ 68,011 89,047 $ 86,733 $ 128,555 $ 129,933 $ 198,514 $ 54.42% Debt Service $ 1 - $ 2 $ 3 $ - $ - $
Capital Outlay $ 220,217 414,324 $ 363,530 $ 770,000 $ 337,302 $ 878,364 $ 14.07% Transfers to Other Funds $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 503,372 $ 288,229 $ 450,268 $ 898,561 $ 467,235 $ 1,076,878 19.84% Net Revenue/(Expenditures) $ (79,707) 100,775 $ (44,737) $ (376,802) $ 221,677 $ (171,195) $ -54.57% Changes in Fund Balance $ - 61,894 $
Net Increase/(Decrease) in Fund Balance $ (79,707) 162,669 $ (44,737) $ (376,802) $ 221,677 $ (171,195) $ -54.57% Beginning Fund Balance July 1 $ 1,503,271 1,340,602 $ 1,423,564 $ 1,378,827 $ 1,378,827 $ 1,600,504 $ 16.08% Ending Fund Balance June 30 $ 1,423,564 1,503,271 $ 1,378,827 $ 1,002,025 $ 1,600,504 $ 1,429,308 $ 42.64% $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

Budget Highlights: The LTF8 fund includes a number of important infrastructure projects in FY24. Over $800,000 will be spent in the coming year for local road improvement work. This includes preventative maintenance and reconstruction projects. 18%
82%

EXPENSES
Maintenance and Operation
Capital Outlay 72% 1%
27%

REVENUES
Article 8
Interest
From Other Funds

MEASURE C FUND
Measure C FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Measure C Taxes-Street Maintenance 180,587 $ 211,906 $ 242,985 $ 229,014 $ 210,000 $ 235,486 $ 2.83% Measure C Taxes-ADA 6,049 $ 7,085 $ 8,115 $ 8,015 $ 7,500 $ 8,242 $ 2.83% Measure C Taxes-Flexible Funding 211,248 $ 250,925 $ 289,538 $ 275,352 $ 245,000 $ 283,757 $ 3.05% Interest 1,957 $ 1,557 $ 2,192 $ 1,550 $ 5,846 $ 5,000 $ Transfers In - $ - $ - $ - $ - $ - $
TOTAL REVENUES 399,841 $ $ 471,473 $ 542,830 $ 513,931 $ 468,346 $ 532,485 3.61%

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation 185,962 $ 159,130 $ 189,997 $ 177,827 $ 177,827 $ 207,916 $ 16.92% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay 28,640 $ 190,152 $ 21,157 $ 575,000 $ 447,288 $ 310,000 $ -46.09% Transfers Out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 214,602 $ 349,283 $ 211,154 $ 752,827 $ 625,115 $ 517,916 -31.20% Net Revenue/(Expenditures) 185,240 $ 122,190 $ 331,676 $ (238,896) $ (156,769) $ 14,569 $ -106.10% Changes in Fund Balance 1 $ 1 $ - $
Net Increase/(Decrease) in Fund Balance $ 122,191 185,241 $ 331,676 $ (238,896) $ (156,769) $ 14,569 $ -106.10% Beginning Fund Balance July 1 208,278 $ 393,519 $ 515,709 $ 847,386 $ 847,386 $ 690,616 $ -18.50% Ending Fund Balance June 30 393,519 $ 515,709 $ 847,386 $ 608,490 $ 690,616 $ 705,185 $ 15.89% $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

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

Budget Highlights: Measure C funds are used on a number of projects related to local roads and sidewalks. For FY24, regular maintenance items and slurry seal projects are budgeted.
40%
60%
Expenses
Maintenance and Operation
Capital Outlay 45%
1%
54%
Revenues
Measure C Taxes‐Street Maintenance
Measure C Taxes‐ADA
Measure C Taxes‐Flexible Funding
Measure E Measure E
Police Fire Total
Actual Fund Balance, June 30, 2022 1,857,174
Estimated Fund Balance, June 30, 2023 946,971
Revenues:

Measure E (1% Voter Approved Tax) 2,808,000
Transfers from Other Funds 60,000
Fire Marshal Services -
Total Revenue 2,868,000
Expenses:

Wages & Benefits 1,543,190 805,453 2,348,642
Departmanent Tools & Supplies 25,200 40,000 65,200
Communications 11,000 - 11,000
Vehicle Maintenance 10,000 - 10,000
Fuels 34,000 25,000 59,000
Repairs & Maintenance 2,000 - 2,000
Insurance 53,095 24,001 77,096
Professional Services 6,000 60,000 66,000
Training & Education 50,000 13,500 63,500
Total Maintenance & Operations 967,954 1,734,485 2,702,438 Capital Outlay Projects:

Capital Outlay-Engine - - -
Police Patrol Cars 270,000 - 270,000
Police Department Remodel - - -
Emergency Operations Plan - 30,000 30,000
Body Worn Camaras 80,000 80,000
Radios/Communications 9,000 30,000 39,000
SCBA Refilling Station - 75,000 75,000
Protective Clothing - 20,000 20,000
Facility-Overhead Doors/HVAC - 76,500 76,500
Admin Vehicle - - -
Fire Hose - - -
Roof/Floor Improvement - - -
Hiring Software - - -
Total Capital Oulay 231,500 359,000 590,500
Transfers to Other Funds 100,000 - 100,000
Total Expenses 1,299,454 2,093,485 3,392,938
Net Result (524,938)
Projected Fund Balance, June 30, 2024 $422,033 422,033
Measure E Fund
City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2023-24 Fiscal Year Budget
$1,857,174
$946,971
$2,808,000
$60,000
$2,868,000
($524,938)
$0
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change MEASURE E - REVENUES106-0000-404-0400 MEASURE E TAX $ 1,899,962 $ 2,313,063 $ 2,755,717 $ 2,679,354 $ 1,722,419 $ 2,751,000 $ 2,796,000 4.35%106-0000-451-0101 INTEREST $ 5,442 $ 3,334 $ 5,851 $ 6,000 12,008 $ $ 14,000 $ 12,000 100.00%106-0000-462-0100 MISCELLANEOUS $ - $ - $ 5,760 - $ - $ $ - - $ 106-0000-404-0401 TRANSFER TO MEASURE E $ - - $ - $ - $ 50,000 $ 60,000 $ 106-0000-404-0402 FIRE MARSHAL SERVICES $ - - $ - $ - $ - $ - $ TOTAL MEASURE E REVENUE 2,316,397 1,905,404.18 $ 2,767,328 $ 2,685,354 $ 1,734,427 $ 2,815,000 $ 2,868,000 $ 6.80% Revenues $ 2,316,397 1,905,404 $ 2,767,328 $ 2,685,354 $ 1,734,427 $ 2,815,000 $ 2,868,000 $ 6.80% Expenses $ 1,557,387 1,537,346 $ 2,274,701 $ 3,874,569 $ 2,409,814 $ 3,725,202 $ 3,392,938 $ -12.43% $ 759,010 368,058 $ 492,627 $ (1,189,215) $ (675,386) $ (910,202) $ (524,938) $ -55.86%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023-24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change MEASURE E POLICE106-3400-549-5101 SALARIES $ 172,478 $ 182,935 $ 887,562 489,643 $ 680,977 $ 887,562 $ 950,286 $ 7.07%106-3400-549-5102 OVERTIME $ 18,005 $ 25,192 $ 50,000 46,383 $ 49,016 $ 50,000 $ 80,000 $ 60.00% 106-3400-549-5106 SPECIAL PROJECT OT $ 20,496 $ 2,324 $ 50,000 52,587 $ 24,523 $ 50,000 $ 50,000 $ 0.00% 106-3400-549-5121 FICA $ 14,488 $ 16,073 $ 75,548 40,145 $ 57,190 $ 75,548 $ 82,642 $ 9.39% 106-3400-549-5122 PERS-UAL 1,946 $ $ 98,839 89,074 $ - $ 98,839 $ 90,321 $ -8.62% 106-3400-549-5123 PERS-PAYROLL $ 21,988 $ 21,914 $ 132,378 58,956 $ 97,432 $ 132,378 $ 125,992 $ -4.82% 106-3400-549-5125 MEDICAL $ 8,544 $ 7,038 $ 99,794 39,461 $ 67,486 $ 99,794 $ 80,353 $ -19.48% 106-3400-549-5127 WORKERS COMP $ 17,058 $ 18,573 $ 24,217 21,625 $ 20,181 $ 24,217 $ 72,806 $ 200.64% 106-3400-549-5129 UNIFORM ALLOWANCE $ 2,313 $ 3,614 $ 12,200 2,933 $ 5,595 $ 12,200 $ 10,200 $ -16.39% 106-3400-549-5131 EAP $ 34 $ 25 $ 121 52 $ 101 $ 121 $ 161 $ 33.06% 106-3400-549-5133 LIFE INSURANCE $ 114 $ 99 $ 456 261 $ 310 $ 456 $ 429 $ -5.92% TOTAL WAGES & BENEFITS $ 279,733 275,518 $ 841,120 $ 1,431,115 $ 1,002,811 $ 1,431,115 $ 1,543,190 $ 7.83% 106-3400-549-5201 OFFICE SUPPLIES $ - - $ 3,134 $ 7,200 $ 4,180 $ 7,200 $ 6,600 $ -8.33%106-3400-549-5208 SAFETY EQUIPMENT $ 2,137 $ 12,303 $ 12,000 5,914 $ 8,826 $ 12,000 $ 12,000 $ 0.00% 106-3400-549-5209 SCREENING PERSONNEL $ - $ 6,317 $ 20,000 10,301 $ 2,163 $ 3,000 $ 6,000 $ -70.00%106-3400-549-5210 DEPT TOOLS $ 1,077 $ 1,290 $ 7,200 3,687 $ 3,859 $ 7,500 $ 6,600 $ -8.33% 106-3400-549-5216 COMMUNICATIONS $ - $ 492 $ 20,222 3,867 $ 14,228 $ 20,222 $ 11,000 $ -45.60%106-3400-549-5222 VEHICLE MAINTENANCE $ 4,116 $ 1,880 $ 9,500 7,187 $ 665 $ 9,500 $ 10,000 $ 5.26% 106-3400-549-5224 FUELS $ 6,995 $ 7,090 $ 42,000 22,323 $ 21,729 $ 30,000 $ 34,000 $ -19.05% 106-3400-549-5226 EQUIPMENT MAINTENANCE $ - $ - $ 2,000 212 $ 275 $ 2,000 $ 2,000 $ 0.00%106-3400-549-5261 LIABILITY INSURANCE $ 4,789 $ 2,668 $ 19,076 6,926 $ 15,897 $ 19,076 $ 25,528 $ 33.82% 106-3400-549-5262 PROPERTY INSURANCE $ 726 $ 593 $ 6,668 2,166 $ 5,557 $ 6,668 $ 9,093 $ 36.37%106-3400-549-5263 VEHICLE INSURANCE $ 2,716 $ 2,297 $ 3,066 3,182 $ 2,555 $ 3,066 $ 14,076 $ 359.10% 106-3400-549-5264 ERMA $ 1,497 $ 744 $ 4,699 2,101 $ 3,916 $ 4,699 $ 4,018 $ -14.49% 106-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 404 $ 175 $ 31 102 $ 26 $ 31 $ 380 $ 1125.81%106-3400-549-5296 TRAINING & EDUCATION $ 6,987 $ 7,365 $ 23,000 15,572 $ 24,982 $ 24,982 $ 50,000 $ 117.39% TOTAL MAINT. & OPERATIONS $ 43,214 31,444 $ 86,674 $ 176,662 $ 108,857 $ 142,744 $ 191,295 $ 8.28% 106-3400-549-5701 CAPITAL OUTLAY $ 152,860 $ 76,318 $ - 202,879 $ - $ - $ - $ 106-3400-549-5713 PD REMODEL $ - $ - $ 350,000 - $ 32,579 $ 350,000 $ - $ 106-3400-549-5714 EMERGENCY OPERATIONS PLAN $ - $ - $ 30,000 1,232 $ 10,960 $ 30,000 $ - $ 106-3400-549-5715 POLICE PATROL CARS $ 369,791 $ 240,719 $ 320,000 5,748 $ 238,118 $ 258,118 $ 270,000 $ -15.63%106-3400-549-5716 DUAL BAND RADIO UPGRADES $ - $ - $ 125,000 - $ 102,018 $ 125,000 $ 9,000 $ -92.80%106-3400-549-5717 BODY WORN CAMERAS $ - $ - $ 80,000 - $ - $ 80,000 $ 0.00%106-3400-549-5753 COMPUTERS-MONITORS/TABLETS $ - 68,197 $ 15,000 $ - $ - $ - $ - $ TOTAL CAPITAL OUTLAY 590,848 317,037 $ 224,859 $ 905,000 $ 383,674 $ 763,118 $ 359,000 $ -60.33% 106-3400-549-5505 DEBT SERVICE TO GF $ - - $ - $ - $ - $ - $ - $ TOTAL, POLICE EXP $ 639,983 897,809 $ 1,152,653 $ 2,512,777 $ 1,495,342 $ 2,336,977 $ 2,093,485 $ -16.69% MEASURE E FIRE 106-6200-549-5101 SALARIES $ 212,845 $ 249,557 $ 378,340 291,554 $ 318,925 $ 378,340 $ 412,738 $ 9.09% 106-6200-549-5102 OVERTIME 16,329 $ 90,284 $ $ 70,000 56,126 $ 82,934 $ 85,000 $ 90,000 $ 28.57%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
106-6200-549-5106 PARTTIME RESERVES $ 39,350 $ 99,920 $ 50,000 56,955 $ 24,672 $ 50,000 $ 50,000 $ 0.00% 106-6200-549-5121 FICA $ 19,410 $ 29,335 $ 35,828 27,277 $ 31,589 $ 39,271 $ 42,284 $ 18.02% 106-6200-549-5122 PERS-UAL $ - $ 38,039 $ 42,132 44,769 $ - $ 42,132 $ 39,199 $ -6.96%106-6200-549-5123 PERS-PAYROLL $ 49,295 $ 37,153 $ 66,118 36,019 $ 46,054 $ 66,118 $ 79,657 $ 20.48% 106-6200-549-5125 MEDICAL $ 31,631 $ 53,350 $ 47,463 71,451 $ 41,218 $ 47,463 $ 52,732 $ 11.10% 106-6200-549-5127 WORKERS COMP $ 27,633 $ 29,119 $ 37,968 33,904 $ 31,640 $ 37,968 $ 35,589 $ -6.27% 106-6200-549-5129 UNIFORM ALLOWANCE $ 10,350 $ 13,124 $ 18,000 4,391 $ 3,000 $ 18,000 $ 3,000 $ -83.33% 106-6200-549-5131 EAP $ 85 $ 44 $ 70 62 $ 58 $ 70 $ 85 $ 21.43% 106-6200-549-5133 LIFE INSURANCE $ 111 $ 132 $ 174 130 $ 124 $ 174 $ 168 $ -3.38% TOTAL WAGES & BENEFITS $ 640,057 407,038 $ 622,637 $ 746,093 $ 580,214 $ 764,536 $ 805,453 $ 7.96% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ 18,475 $ 29,042 $ 35,000 37,147 $ 31,697 $ 35,000 $ 40,000 $ 14.29% 106-6200-549-5224 FUELS $ - $ 20,575 $ 24,000 16,065 $ 5,161 $ 24,000 $ 25,000 $ 4.17%106-6200-549-5261 LIABILITY INSURANCE $ 8,192 $ 4,693 $ 11,038 8,188 $ 9,198 $ 11,038 $ 13,656 $ 23.72% 106-6200-549-5262 PROPERTY INSURANCE $ 1,242 $ 1,044 $ 3,858 2,561 $ 3,215 $ 3,858 $ 4,864 $ 26.08% 106-6200-549-5263 VEHICLE INSURANCE $ 2,309 $ 2,297 $ 3,066 3,182 $ 2,555 $ 3,066 $ 3,128 $ 2.02% 106-6200-549-5264 ERMA $ 2,561 $ 1,308 $ 2,719 2,484 $ 2,266 $ 2,719 $ 2,149 $ -20.96% 106-6200-549-5265 RISK MGT/RMA ADMIN FEES $ 690 $ 308 $ 18 120 $ 15 $ 18 $ 204 $ 1033.33% 106-6200-549-5270 PROFESSIONAL SERVICES $ 19,068 $ 36,858 $ 50,000 42,439 $ 41,167 $ 50,000 $ 60,000 $ 20.00% 106-6200-549-5296 TRAINING & EDUCATION $ 5,294 $ 10,408 $ 12,000 10,039 $ 8,378 $ 12,000 $ 13,500 $ 12.50% TOTAL MAINT. & OPERATIONS $ 106,532 57,831 $ 122,226 $ 141,699 $ 103,653 $ 141,699 $ 162,501 $ 14.68% 106-6200-549-5701 CAPITAL OUTLAY $ 112,673 $ 117,547 $ 160,000 283,126 $ - $ - $ - $ -100.00%106-6200-549-5710 RADIOS/COMMUNICATIONS $ 31,559 $ 17,179 $ 40,000 44,773 $ 3,872 $ 40,637 $ 30,000 $ -25.00% 106-6200-549-5711 SCBA REFILLING STATION $ 14,397 $ 20,395 $ - - $ - $ - $ 75,000 $ 106-6200-549-5712 PROTECTIVE CLOTHING $ 16,038 $ 15,694 $ 45,000 48,055 $ 41,169 $ 45,000 $ 20,000 $ -55.56% 106-6200-549-5713 ICE MACHINE $ - $ - $ 10,000 - $ 9,595 $ 10,000 $ - $ -100.00%106-6200-549-5714 EMERGENCY OPERATIONS PLAN $ - $ - $ 30,000 1,232 $ 10,960 $ 30,000 $ 30,000 $ 0.00%106-6200-549-5715 ADMIN VEHICLE $ - $ - $ 80,000 - $ 64,320 $ 80,000 $ - $ -100.00%106-6200-549-5716 FIRE HOSE $ - $ - $ 45,000 - $ 29,361 $ 45,000 $ - $ -100.00% 106-6200-549-5717 ROOF & FLOOR IMPROVEMENT $ - $ - $ 61,000 - $ 65,975 $ 66,000 $ - $ -100.00%106-6200-549-5718 HIRING SOFTWARE $ - $ - $ 3,000 - $ 5,353 $ 5,353 $ - $ -100.00%106-6200-549-5719 FACILITY - OVERHEAD DOORS/HVAC $ - $ - $ - - $ - $ - $ 76,500 $ TOTAL CAPITAL OUTLAY $ 170,815 174,668 $ 377,185 $ 474,000 $ 230,605 $ 321,990 $ 231,500 $ -51.16% 106-6200-549-5505 TRANSFER TO FIRE ENTERPRISE FUND $ - - $ - $ - $ - $ - $ - $ 106-6200-549-5506 TRANSFER TO ENGINE DEPOSIT FUND $ - - $ - $ - $ - $ 160,000 $ 100,000 $ TOTAL, FIRE/EMS EXP $ 917,404 639,537 $ 1,122,048 $ 1,361,792 $ 914,471 $ 1,388,225 $ 1,299,454 $ -4.58% TOTAL, MEASURE E EXPENSES $ 1,557,387 1,537,346 $ 2,274,701 $ 3,874,569 $ 2,409,814 $ 3,725,202 $ 3,392,938 $ -12.43% Revenues $ 2,316,397 1,905,404 $ 2,767,328 $ 2,685,354 $ 1,734,427 $ 2,815,000 $ 2,868,000 $ 6.80% Expenses $ 1,557,387 1,537,346 $ 2,274,701 $ 3,874,569 $ 2,409,814 $ 3,725,202 $ 3,392,938 $ -12.43% $ 759,010 368,058 $ 492,627 $ (1,189,215) $ (675,386) $ (910,202) $ (524,938) $ -55.86%

MEASURE E PUBLIC SAFETY TAX
Measure E 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
1% Voter Approved Tax 1,899,962 $ 2,313,063 $ 2,755,717 $ 2,679,354 $ 2,751,000 $ 2,796,000 $ 4.35% Interest 5,442 $ 3,334 $ 5,851 $ 6,000 $ 14,000 $ 12,000 $ 100.00% From Other Funds - $ - $ 5,760 $ - $ 50,000 $ 60,000 $
From Fire Marshal Services - $ - $ - $ - $ - $ - $
TOTAL REVENUES 1,905,404 $ $ 2,316,397 $ 2,767,328 $ 2,685,354 $ 2,815,000 $ 2,868,000 6.80%

POLICE EXPENDITURES
Wages and Benefits 275,518 $ 279,733 $ 841,120 $ 1,431,115 $ 1,431,115 $ 1,543,190 $ 7.83% Maintenance and Operation 24,457 $ 35,849 $ 71,102 $ 153,662 $ 117,762 $ 141,295 $ -8.05% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay 590,848 $ 317,037 $ 224,859 $ 905,000 $ 763,118 $ 359,000 $ -60.33% Training 6,987 $ 7,365 $ 15,572 $ 23,000 $ 24,982 $ 50,000 $ 117.39% Total Police $ 639,983 897,809 $ 1,152,653 $ 2,512,777 $ 2,336,977 $ 2,093,485 $ -16.69%

FIRE/EMS EXPENDITURES
Wages and Benefits 407,038 $ 640,057 $ 622,637 $ 746,093 $ 764,536 $ 805,453 $ 7.96% Maintenance and Operation 52,537 $ 96,124 $ 112,186 $ 129,699 $ 129,699 $ 149,001 $ 14.88% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay 174,668 $ 170,815 $ 377,185 $ 474,000 $ 321,990 $ 231,500 $ -51.16% Training 5,294 $ 10,408 $ 10,039 $ 12,000 $ 12,000 $ 13,500 $ 12.50% Transfer to Engine Deposit Fund - $ - $ - $ - $ 160,000 $ 100,000 $ Total Fire/EMS $ 917,404 639,537 $ 1,122,048 $ 1,361,792 $ 1,388,225 $ 1,299,454 $ -4.58% TOTAL EXPENDITURES $ 1,537,346 $ 1,557,387 $ 2,274,701 $ 3,874,569 $ 3,725,202 $ 3,392,938 -12.43% Net Revenue/(Expenditures) 368,058 $ 759,010 $ 492,627 $ (1,189,215) $ (910,202) $ (524,938) $ -55.86% Changes in Fund Balance $ 395 4,800 $ (397) $ - $
Net Increase/(Decrease) in Fund Balance $ 759,405 372,858 $ 492,230 $ (1,189,215) $ (910,202) $ (524,938) $ -55.86% Beginning Fund Balance July 1 232,681 $ 605,539 $ 1,364,943 $ 1,857,174 $ 1,857,174 $ 946,971 $ -49.01% Ending Fund Balance June 30 605,539 $ 1,364,943 $ 1,857,174 $ 667,958 $ 946,971 $ 422,033 $ -36.82% $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

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

NOTE: The charts below reflect 2023‐2024 proposals.
71%
11%
18%

EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay 97.69%

2.10% 0.21% REVENUES
1% Voter Approved
Tax
Other
Interest
General Sewer
Traffic Public Safety Recreation Water Government Connection Actual Fund Balance,
June 30, 2022 (668,209) 2,012,864 967,438 1,263,771 1,071,886 1,386,389 Estimated Beg. Fund Bal.,
June 30, 2023 (586,249) 1,773,485 772,833 1,330,371 1,149,544 1,453,163 Revenues:

Impact Fees 30,000 65,000 65,000 60,000 70,500 50,000
Interest 24,000 - - - - -
Total Revenue 65,000 54,000 65,000 60,000 70,500 50,000 Expenses:

Interest - - - - - -
Misc Improv/Dev Reimb - - - - - -
Professional Services 55,000 10,000 10,000 10,000 10,000 - Park Improvements-Athwal park - - 200,000 - - -
Capital Outlay - - - - - -
Municipal Service Review - - - - - -
18th Ave SB lanes - - - - - -
Road repair Ave 396 - - - - - -
Update ADA transition plan - - - - - -
Total Expenses 10,000 55,000 210,000 10,000 10,000 -
Net Result 55,000 (1,000) (145,000) 50,000 60,500 50,000 Projected Fund Balance,
June 30, 2024 1,772,48 (531,249) 5 627,833 1,380,371 1,210,04 1,503,163 4 Park Park Equipment
Storm & Recreation - & Recreation - Traffic Replacement Drain Neighborhood Community Impact Reserve TOTAL
Actual Fund Balance,
June 30, 2021 224,829 80,772 204,561 13,386 25,397 6,583,084 Estimated Beg. Fund Bal.,
June 30, 2022 284,829 78,197 210,370 13,386 25,397 6,505,326 Revenues:

Impact Fees 18,000 60,000 - - - 418,500
Interest - - - - - 24,000
Total Revenue 60,000 18,000 - - - 442,500
Expenses:

Interest -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - 95,000
Park Improvements - - - - - 200,000
Design for Recreation space - - - - - -
Municipal Service Review - - - - - -
Stroud line - - - - - -
Road repair Ave 396 - - - - - -
Capital Outlay - - - - - -
Total Expenses - - - - - 295,000
Net Result 60,000 18,000 - - - 147,500
Projected Fund Balance,
June 30, 2023 96,197 344,829 210,370 13,386 25,397 6,652,826 Capital Facilities

CITY OF KINGSBURG
Summary of Development Impact Fee Funds
2023-24 Fiscal Year Budget
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change

CAPITAL FACILITIES
210-0000-451-0101 INTEREST 34,278 $ 21,624 $ 20,615 $ - $ 44,956 $ 50,000 $ 24,000 $ 210-0000-481-0101 HOLDING $ - - $ - $ - $ - $ - $ - $
TOTAL 34,278 21,62 $ 20,615 4 $ - $ 44,956 $ 50,000 $ 24,000 $ 210-0000-451-0201 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0102 TRAFFIC $ 373,816 442,130 $ 380,981 $ 250,000 $ $ 23,517 $ 30,000 30,621 $ -88.00% TOTAL 442,130 $ 373,816 $ 380,981 $ 250,000 $ 23,517 $ 30,621 $ 30,000 $ -88.00% 210-0000-451-0202 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0103 FIRE/AMBULANCE $ - - $ - $ - $ - $ - $ - $ TOTAL - $ - $ - $ - $ - $ - $ - $
210-0000-451-0203 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0104 POLICE $ - - $ 14,208 $ - $ - $ - $ - $ TOTAL - $ - $ 14,208 $ - $ - $ - $ - $
210-0000-451-0209 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0110 PUBLIC SAFETY $ 198,411 276,621 $ 296,695 $ 160,000 $ $ 68,999 $ 65,000 81,960 $ -59.38% TOTAL 276,621 $ 198,411 $ 296,69 $ 160,000 5 $ 68,999 $ 81,960 $ 65,000 $ -59.38% 210-0000-451-0206 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0107 PARKS AND RECREATION $ 72,675 759,612 $ 184,374 $ 130,000 $ $ 75,582 $ 65,000 91,967 $ -50.00% TOTAL 759,612 $ 72,675 $ 184,37 $ 130,000 4 $ 75,582 $ 91,967 $ 65,000 $ -50.00% 210-0000-451-0208 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0109 WATER FACILITIES 173,029 220,354 $ 260,651 $ 150,000 $ $ 65,934 $ 60,000 77,740 $ -60.00% TOTAL 220,35 $ 173,029 4 $ 260,651 $ 150,000 $ 65,93 $ 77,740 4 $ 60,000 $ -60.00% 210-0000-451-0204 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0105 CITY HALL $ - - $ - $ - $ - $ - $ - $ TOTAL - $ - $ - $ - $ - $ - $ - $
210-0000-451-0205 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0106 PUBLIC WORKS $ - - $ - $ - $ - $ - $ - $ TOTAL - $ - $ - $ - $ - $ - $ - $
210-0000-451-0207 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0108 LIBRARY $ - - $ - $ - $ - $ - $ - $
TOTAL - $ - $ - $ - $ - $ - $ - $
210-0000-451-0210 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0111 GENERAL GOVERNMENT $ 105,096 213,600 $ 286,069 $ 150,000 $ $ 84,319 $ 65,000 100,158 $ -56.67% TOTAL 213,600 $ 105,096 $ 286,069 $ 150,000 $ 84,319 $ 100,158 $ 65,000 $ -56.67% 210-0000-451-0210 INTEREST - $ - $ - $ - $ - $ - $ - $
210-0000-481-0112 GEN GOV-ADMIN FEES $ 11,430 21,065 $ 29,951 $ 20,000 $ $ 4,532 $ 5,500 5,850 $ -72.50% TOTAL 21,065 $ 11,430 $ 29,951 $ 20,000 $ 4,532 $ 5,850 $ 5,500 $ -72.50% 210-0000-481-0113 SPECIAL TRAFFIC (18THKERN) $ - - $ - $ - $ - $ - $ - $ 210-0000-481-0114 SPECIAL TRAFFIC (18THSR99) $ - - $ - $ - $ - $ - $ - $ TOTAL - $ - $ - $ - $ - $ - $ - $
TOTAL, GENERAL GOVERNEMENT 234,665 $ 116,526 $ 316,021 $ 170,000 $ 88,851 $ 106,008 $ 70,500 $ -58.53% TOTAL INTEREST 34,278 $ 21,62 $ 20,615 4 $ - $ 44,956 $ 50,000 $ 24,000 $ TOTAL FEES 1,933,382 934,456 $ 1,452,930 $ 860,000 $ 322,883 $ 388,29 $ 290,500 5 $ -66.22% TOTAL, CAPITAL FACILITIES $ 956,081 1,967,660 $ 1,473,54 $ 860,000 5 $ 367,839 $ 438,29 $ 314,500 5 $ -63.43%

SEWER CONNECTION
211-0000-451-0101 INTEREST 16,904 $ 7,211 $ 5,396 $ - $ 11,806 $ 15,741 $ - $ 211-0000-481-0201 CONNECTION FEES 128,168 $ 112,959 $ 164,304 $ 100,000 $ $ 43,358 $ 50,000 51,034 $ -50.00% TOTAL, SEWER CONNECTION 145,072 120,170 $ 169,700 $ 100,000 $ 55,16 $ 66,775 4 $ 50,000 $ -50.00%

STORM DRAIN
212-0000-451-0101 INTEREST 3,375 $ 1,419 $ 968 $ - $ 1,813 $ 2,417 $ - $ 212-0000-481-0301 STORM DRAIN FEES 11,131 $ 110,250 $ 81,706 $ 50,000 $ $ 16,598 $ 18,000 18,107 $ -64.00%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24

DEVELOPMENT IMPACT FEE FUNDS
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24

DEVELOPMENT IMPACT FEE FUNDS
TOTAL, STORM DRAIN 14,506 111,669 $ 82,67 $ 50,000 4 $ 18,411 $ 20,52 $ 18,000 4 $ -64.00%

NEIGHBORHOOD/PARK REC
214-0000-422-0401 CMAS GRANT - $ - $ - $ - $ - $ - $ - $ 214-0000-481-0401 HOLDING - $ - $ - $ - $ - $ - $ - $
214-0000-481-0402 NEIGHBORHOOD 70,992 $ 57,926 $ 135,740 $ 60,000 $ $ 50,030 $ 60,000 60,000 $ 0.00% TOTAL, N-HOOD/PARK REC $ 57,926 70,992 $ 135,740 $ 60,000 $ 50,030 $ 60,000 $ 60,000 $ 0.00%

COMMUNIY/PARK REC
214-0000-451-0101 INTEREST 4,147 $ 1,942 $ 1,837 $ - $ 4,357 $ 5,809 $ - $ 214-0000-451-0302 REGIONAL - $ - $ - $ - $ - $ - $ - $
214-0000-481-0403 REGIONAL - $ - $ - $ - $ - $ - $ - $
TOTAL, COMMUNITY/PARK REC 4,147 1,942 $ 1,837 $ - $ 4,357 $ 5,809 $ - $ TOTAL GRANTS $ - - $ - $ - $ - $ - $ - $
TOTAL INTEREST 4,147 $ 1,942 $ 1,837 $ - $ 4,357 $ 5,809 $ - $ TOTAL FEES 70,992 57,926 $ 135,740 $ 60,000 $ 50,030 $ 60,000 $ 60,000 $ TOTAL, PARK/RECREATION 59,868 75,139 $ 137,577 $ 60,000 $ 54,387 $ 65,809 $ 60,000 $ 0.00%

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

EQUIPMENT/FACILITY RESERVE
243-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
243-0000-451-0504 POOL $ - - $ - $ - $ - $ - $ - $
243-0000-451-0509 FIRE TRUCK $ - - $ - $ - $ - $ - $ - $ TOTAL, EQUIP/FACIL RES. - $ - $ - $ - $ - $ - $ - $
TOTAL GRANTS $ - - $ - $ - $ - $ - $ - $
TOTAL INTEREST 58,70 $ 32,196 4 $ 28,817 $ - $ 62,931 $ 73,967 $ 24,000 $ TOTAL FEES 2,143,673 $ 1,215,591 $ 1,834,680 $ 1,070,000 $ 432,869 $ 517,437 $ 418,500 $ -60.89% TOTAL, CAPITAL PROJECTS $ 1,247,788 2,202,377 $ 1,863,497 $ 1,070,000 $ 495,800 $ 591,403 $ 442,500 $ -58.64% Revenues $ 1,247,788 2,202,377 $ 1,863,497 $ 1,070,000 $ 495,800 $ 591,403 $ 442,500 $ Expenses $ 49,761 662,243 $ 462,909 $ 335,000 $ 343,312 $ 613,312 $ 295,000 $ $ 1,198,027 1,540,134 $ 1,400,588 $ 735,000 $ 152,488 $ (21,909) $ 147,500 $ FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/20/2023 PROJECTED PROPOSED Change

TRAFFIC FACILITIES
210-9601-549-5270 PROFESSIONAL SERVICES 2,874 $ - $ - $ - $ - $ - $ 55,000 $ 210-9601-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 210-9601-549-5710 18TH AVE SB LANES(KAMM-N/O TRACT6167 - $ - $ - $ 270,000 $ - $ 270,000 $ - $ 210-9601-549-5758 UPDATE ADA TRANSITION PLAN 18,750 $ - $ - $ - $ - $ - $ - $ 210-9601-549-5761 ROAD REPAIR-AVE 396 - $ - $ 212,000 $ - $ - $ - $ - $ TOTAL, TRAFFIC FACILITIES $ - 21,624 $ 212,000 $ 270,000 $ - $ 270,000 $ 55,000 $ -79.63%

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

PUBLIC SAFETY
210-9609-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 210-9609-549-5606 CAPITAL LEASE - $ - $ - $ - $ - $ - $ - $ 210-9609-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ 10,000 $ TOTAL - $ - $ - $ - $ - $ - $ 10,000 $
TOTAL, PUBLIC SAFETY - $ - $ - $ - $ - $ - $ 10,000 $

PARKS AND REC
210-9606-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ 10,000 $ 210-9606-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ 210-9606-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $
210-9606-549-5759 PARK IMPROVEMENTS 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 286,572 $ 200,000 $ 210-9606-549-5760 DESIGN FOR RECREATION SPACE - $ - $ - $ - $ - $ TOTAL 618,130 $ 3,626 $ 32,06 $ 65,000 4 $ 286,572 $ 286,572 $ 210,000 $ 223.08%

WATER FACILITIES
210-9608-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ - $ 10,000 $ 210-9608-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 210-9608-549-5701 CAPITAL OUTLAY - $ - $ 20,840 $ - $ 11,140 $ 11,140 $ - $ TOTAL - $ - $ 20,840 $ - $ 11,140 $ 11,140 $ 10,000 $

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

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

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

GENERAL GOVERNMENT
210-9691-549-5270 PROFESSIONAL SERVICES - $ 43,945 $ 13,750 $ - $ $ 22,500 $ 10,000 22,500 $ 210-9691-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 210-9691-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 210-9691-549-5757 MUNICIPAL SERVICE REVIEW 22,489 $ - $ - $ - $ - $ - $ - $ TOTAL 22,489 $ 43,945 $ 13,750 $ - $ 22,500 $ 22,500 $ 10,000 $ TOTAL, GENERAL GOVERNMENT 22,489 43,945 $ 13,750 $ - $ 22,500 $ 22,500 $ 10,000 $ TOTAL PROFESSIONAL SERVICES 2,874 $ 43,945 $ 13,750 $ - $ 22,500 $ 22,500 $ 85,000 $ TOTAL CAPITAL LEASE - $ - $ - $ - $ - $ - $ - $
TOTAL CAPITAL OUTLAY 659,369 $ 3,626 $ 264,905 $ 335,000 $ 297,712 $ 567,712 $ 210,000 $ TOTAL TRANSFERS OUT - $ - $ - $ - $ - $ - $ - $
TOTAL CAPITAL FACILITIES $ 47,571 662,243 $ 278,65 $ 335,000 5 $ 320,212 $ 590,212 $ 295,000 $ -11.94%

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

STORM DRAIN
212-9100-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ 23,100 $ 23,100 $ - $ 212-9100-549-5425 DEVELOPER REIMBURSEMENTS - $ - $ - $ - $ - $ - $ - $

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

DEVELOPMENT IMPACT FEE FUNDS
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/20/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

DEVELOPMENT IMPACT FEE FUNDS
212-9100-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 212-9100-549-5701 CAPITAL OUTLAY - $ 2,190 $ 184,254 $ - $ $ - $ - - $ TOTAL, STORM DRAIN - $ 2,190 $ 184,25 $ - 4 $ 23,100 $ 23,100 $ - $

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

COMMUNITY PARK/REC
214-8200-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ - $ - $ 214-8200-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ 214-8200-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 214-8200-549-5762 DESIGN FUNDING FOR PARK IMPR - $ - $ - $ - $ - $ - $ - $ TOTAL, STORM DRAIN - $ - $ - $ - $ - $ - $ - $
TOTAL, PARK/RECREATION - $ - $ - $ - $ - $ - $ - $
TOTAL PROFESSIONAL SERVICES 2,874 $ 43,945 $ 13,750 $ - $ 23,100 $ 23,100 $ 85,000 $ TOTAL DEVELOPER REIMURSEMENT - $ - $ - $ - $ - $ - $ - $ TOTAL CAPITAL LEASE - $ - $ - $ - $ - $ - $ - $
TOTAL CAPITAL OUTLAY 659,369 $ 5,816 $ 449,159 $ 335,000 $ 297,712 $ 567,712 $ 210,000 $ TOTAL TRANSFERS OUT - $ - $ - $ - $ - $ - $ - $
TOTAL, CAPITAL PROJECTS $ 49,761 662,243 $ 462,909 $ 335,000 $ 343,312 $ 613,312 $ 295,000 $ -11.94% Revenues $ 1,247,788 2,202,377 $ 1,863,497 $ 1,070,000 $ 495,800 $ 591,403 $ 442,500 $ Expenses $ 49,761 662,243 $ 462,909 $ 335,000 $ 343,312 $ 613,312 $ 295,000 $ $ 1,198,02 1,540,134 $ 1,400,58 7 $ 735,000 8 $ 152,48 $ (21,909 8 $ 147,500 ) $

DEVELOPMENT IMPACT FEES - TRAFFIC
CAPITAL FACILITIES ‐ TRAFFIC 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - - $ - $ - $ - $ 24,000 $
Traffic $ 373,816 442,130 $ 380,981 $ 250,000 $ 30,621 $ 30,000 $ TOTAL REVENUES 442,130 $ $ 373,816 $ 380,981 $ 250,000 $ 30,621 $ 54,000

EXPENDITURES
Professional Services 2,874 $ - $ - $ - $ - $ 55,000 $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ 270,000 $ 270,000 $ - $
Update ADA Transition Plan 18,750 $ - $ - $ - $ - $ - $ TOTAL EXPENDITURES $ ‐ 21,624 $ ‐ $ $ 270,000 $ 270,000 $ 55,000 Net Revenue/(Expenditures) 420,506 $ 373,816 $ 380,981 $ (20,000) $ (239,379) $ (1,000) $ Changes in Fund Balance - $
Net Increase/(Decrease) in Fund Balance $ 373,816 420,506 $ 380,981 $ (20,000) $ (239,379) $ (1,000) $ Beginning Fund Balance, July 1 837,562 $ 1,258,068 $ 1,631,883 $ 2,012,864 $ 2,012,864 $ 1,773,485 $ -11.89% Ending Fund Balance, June 30 1,258,068 $ 1,631,883 $ 2,012,864 $ 1,992,864 $ 1,773,485 $ 1,772,485 $ -11.06% $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

Budget Highlights: Expendituresfor FY24 are related to Nexus study/Local road safety plan and a portion of the impact fee nexus study update.

DEVELOPMENT IMPACT FEES - SPECIAL

RECREATION
CAPITAL FACILITIES ‐ RECREATION 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - - $ - $ - $ - $ - $
Parks and Recreation 759,612 $ 72,675 $ 184,374 $ 130,000 $ 91,967 $ 65,000 $ TOTAL REVENUES 759,612 $ $ 72,675 $ 184,374 $ 130,000 $ 91,967 $ 65,000

EXPENDITURES
Professional Services - $ - $ - $ - $ - $ 10,000 $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - General Fund - $ - $ - $ - $ - $ - $
Park Improvements 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 200,000 $ Design for Recreation Space - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 210,000 Net Revenue/(Expenditures) 141,481 $ 69,049 $ 152,310 $ 65,000 $ (194,605) $ (145,000) $ Changes in Fund Balance - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ 69,049 141,481 $ 152,310 $ 65,000 $ (194,605) $ (145,000) $ Beginning Fund Balance, July 1 604,598 $ 746,079 $ 815,128 $ 967,438 $ 967,438 $ 772,833 $ -20.12% Ending Fund Balance, June 30 746,079 $ 815,128 $ 967,438 $ 1,032,438 $ 772,833 $ 627,833 $ -39.19% Description: These are fees charged to new development to mediate their impact on Recreation. This portion of the fee is for a Youth Center Land Acquisition and building, land acquisition for playing fields open space corridor development and facility improvements and development.

Budget Highlights: Monies are budgeted for improvementsfor new recreational opporunities. $‐
$10,000
$20,000
$30,000
$40,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND
Series1 Series2

DEVELOPMENT IMPACT FEES - WATER
CAPITAL FACILITIES ‐ WATER FACILITIES 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - - $ - $ - $ - $ - $
Water Facilities 220,354 $ 173,029 $ 260,651 $ 150,000 $ 77,740 $ 60,000 $ -60.00% TOTAL REVENUES 220,354 $ $ 173,029 $ 260,651 $ 150,000 $ 77,740 $ 60,000 -60.00%

EXPENDITURES
Professional Services - $ - $ - $ - $ - $ 10,000 $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - General Fund - $ - $ 20,840 $ - $ 11,140 $ - $ TOTAL EXPENDITURES ‐ $ ‐ $ $ ‐ 20,840 $ $ 11,140 $ 10,000 Net Revenue/(Expenditures) 220,354 $ 173,029 $ 239,811 $ 150,000 $ 66,600 $ 50,000 $ -66.67% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 173,029 220,354 $ 239,811 $ 150,000 $ 66,600 $ 50,000 $ -66.67% Beginning Fund Balance, July 1 630,577 $ 850,931 $ 1,023,960 $ 1,263,771 $ 1,263,771 $ 1,330,371 $ 5.27% Ending Fund Balance, June 30 850,931 $ 1,023,960 $ 1,263,771 $ 1,413,771 $ 1,330,371 $ 1,380,371 $ -2.36%

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

Budget Highlights: Expenditures are for the impact fee Nexus study update FY24. .
$‐
$100,000
$200,000
$300,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

DEVELOPMENT IMPACT FEES - PUBLIC SAFETY
Capital Facilities ‐ Public Safety 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest - $ - $ - $ - $ - $ - $ 0.00%
Public Safety 276,621 $ 198,411 $ 296,695 $ 160,000 $ 81,960 $ 65,000 $ 0.00% Fire/Ambulance - $ - $ - $ - $ - $ - $
Police - $ - $ 14,208 $ - $ - $ - $
TOTAL REVENUES 276,621 $ $ 198,411 $ 310,903 $ 160,000 $ 81,960 $ 65,000 -59.38%

EXPENDITURES
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Lease - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ 10,000 $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 10,000 Net Revenue/(Expenditures) 276,621 $ 198,411 $ 310,903 $ 160,000 $ 81,960 $ 55,000 $ Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 198,411 276,621 $ 310,903 $ 160,000 $ 81,960 $ 55,000 $ Beginning Fund Balance, July 1 (1,454,144) $ (1,177,523) $ (979,112) $ (668,209) $ (668,209) $ (586,249) $ -12.27% Ending Fund Balance, June 30 (1,177,523) $ (979,112) $ (668,209) $ (508,209) $ (586,249) $ (531,249) $ 4.53% $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

Budget Highlights: Expenditures are for the impact fee Nexus study update FY24.

DEVELOPMENT IMPACT FEES - GENERAL

GOVERNMENT
Capital Facilities ‐ General Government 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - - $ - $ - $ - $ - $
General Government $ 105,096 213,600 $ 286,069 $ 150,000 $ 100,158 $ 70,500 $ City Hall/Public Works/Library $ - - $ - $ - $ - $ - $
TOTAL REVENUES 213,600 $ $ 105,096 $ 286,069 $ 150,000 $ 100,158 $ 70,500

EXPENDITURES
Professional Services - $ 43,945 $ 13,750 $ - $ 22,500 $ 10,000 $ Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay $ - - $ - $ - $ - $ - $
Municipal Service Review - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ $ 43,945 $ ‐ 13,750 $ $ 22,500 $ 10,000 Net Revenue/(Expenditures) 213,600 $ 61,151 $ 272,319 $ 150,000 $ 77,658 $ 60,500 $ -59.67% Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 61,151 213,600 $ 272,319 $ 150,000 $ 77,658 $ 60,500 $ -59.67% Beginning Fund Balance, July 1 524,816 $ 738,416 $ 799,567 $ 1,071,886 $ 1,071,886 $ 1,149,544 $ 7.24% Ending Fund Balance, June 30 738,416 $ 799,567 $ 1,071,886 $ 1,221,886 $ 1,149,544 $ 1,210,044 $ -0.97% Description: New for fiscal year was 16‐17 as General Government combining City Hall, Public Works and Library.

Budget Highlights: Expenditures are for the impact fee Nexus study update FY24. $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

SEWER CONNECTION FEES
SEWER CONNECTION FEES 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 7,211 16,904 $ 5,396 $ - $ 15,741 $ - $
Connection Fees 128,168 $ 112,959 $ 164,304 $ 100,000 $ 51,034 $ 50,000 $ TOTAL REVENUES 145,072 $ $ 120,170 $ 169,700 $ 100,000 $ 66,775 $ 50,000

EXPENDITURES
Professional Services - $ - $ - $ - $ - $ - $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - General Fund - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Net Revenue/(Expenditures) 145,072 $ 120,170 $ 169,700 $ 100,000 $ 66,775 $ 50,000 $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 120,170 145,072 $ 169,700 $ 100,000 $ 66,775 $ 50,000 $ Beginning Fund Balance, July 1 951,446 $ 1,096,518 $ 1,216,688 $ 1,386,389 $ 1,386,389 $ 1,453,163 $ 4.82% Ending Fund Balance, June 30 1,096,518 $ 1,216,688 $ 1,386,389 $ 1,486,389 $ 1,453,163 $ 1,503,163 $ 1.13% Description: The primary function of this budget is to administer the funds collected from developersfor the expansion of sewer facilities and for oversize lines. The fees are authorized by an ordinance from SKF.

Budget Highlights: No expenditures anticipated in FY24
.
$‐
$50,000
$100,000
$150,000
$200,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

STORM DRAIN FEES
STORM DRAIN FEES 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 1,419 3,375 $ 968 $ - $ 2,417 $ - $
Storm Drain Fees 11,131 $ 110,250 $ 81,706 $ 50,000 $ 18,107 $ 18,000 $ TOTAL REVENUES 14,506 $ $ 111,669 $ 82,674 $ 50,000 $ 20,524 $ 18,000

EXPENDITURES
Professional Services - $ - $ - $ - $ 23,100 $ - $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - General Fund - $ 2,190 $ 184,254 $ - $ - $ - $ TOTAL EXPENDITURES ‐ $ $ 2,190 $ ‐ 184,254 $ $ ‐ 23,100 $ Net Revenue/(Expenditures) 14,506 $ 109,479 $ (101,580) $ 50,000 $ (2,576) $ 18,000 $ Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 109,479 14,506 $ (101,580) $ 50,000 $ (2,576) $ 18,000 $ Beginning Fund Balance, July 1 58,367 $ 72,873 $ 182,352 $ 80,772 $ 80,772 $ 78,197 $ -3.19% Ending Fund Balance, June 30 72,873 $ 182,352 $ 80,772 $ 130,772 $ 78,197 $ 96,197 $ -26.44% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of storm drain system facilities.

Budget Highlights: No projects are currently budgeted for FY24. $‐
$50,000
$100,000
$150,000
$200,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

PARKS & RECREATION - NEIGHBORHOOD
PARKD & RECREATION ‐ NEIGHBORHOOD 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAS Grant $ - - $ - $ - $ - $ - $
Holding - $ - $ - $ - $ - $ - $
Neighborhood 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 $ TOTAL REVENUES 70,992 $ $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000

EXPENDITURES
Professional Services - $ - $ - $ - $ - $ - $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - General Fund - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Net Revenue/(Expenditures) 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 $ Changes in Fund Balance - $ - $ - $ - $ 0.00%
Net Increase/(Decrease) in Fund Balance $ 57,926 70,992 $ 135,740 $ 60,000 $ 60,000 $ 60,000 $ Beginning Fund Balance, July 1 (39,829) $ 31,163 $ 89,089 $ 224,829 $ 224,829 $ 284,829 $ 26.69% Ending Fund Balance, June 30 31,163 $ 89,089 $ 224,829 $ 284,829 $ 284,829 $ 344,829 $ 21.07% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.

Budget Highlights: No expenditures anticipated in FY24
.
$‐
$50,000
$100,000
$150,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

PARKS & RECREATION - COMMUNITY
PARKS & RECREATION ‐ COMMUNITY 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 1,942 4,147 $ 1,837 $ - $ 5,809 $ - $
Regional - $ - $ - $ - $ - $ - $
TOTAL REVENUES 4,147 $ $ 1,942 $ ‐ 1,837 $ $ ‐ 5,809 $

EXPENDITURES
Professional Services - $ - $ - $ - $ - $ - $
Transfer to other funds - $ - $ - $ - $ - $ - $
Capital Outlay - General Fund - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Net Revenue/(Expenditures) 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ - $ Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 1,942 4,147 $ 1,837 $ - $ 5,809 $ - $ Beginning Fund Balanc,e July 1 196,634 $ 200,781 $ 202,724 $ 204,561 $ 204,561 $ 210,370 $ 2.84% Ending Fund Balance, June 30 200,781 $ 202,724 $ 204,561 $ 204,561 $ 210,370 $ 210,370 $ 2.84% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.

Budget Highlights: No expenditures anticipated in FY24
.
$(1,000)
$1,000
$3,000
$5,000
$7,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

CAPITAL PROJECT TRAFFIC IMPACT ZONE
CAPITAL PROJECT TRAFFIC IMPACT ZONE 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

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

Budget Highlights: None
$‐
$5
$10
$15
$20
$25
$30
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

EQUIPMENT REPLACEMENT RESERVE
Equipment Replacement Reserve 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

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

Budget Highlights:
$‐
$10
$20
$30
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Solid Ambulance
Water Waste /Fire
Fund Fund Fund Total
Actual Fund Balance, June 30, 2022 (770,916) 10,964,537 157,715 10,351,335 Estimated Beginning Fund Balance, June 30, 2023 (390,458) 9,012,158 525,328 9,147,026 Revenues: Charges for Service 2,611,938 3,148,288 4,523,000 10,283,226 Meter Project - - - -
Penalty Charges 73,000 63,481 - 136,481
Interest 22,000 - 3,500 25,500
Grants - - 1,660,000 1,660,000
Miscellaneous 65,000 - 54,000 119,000
Donations - - - -
Transfers in from Other Funds - - 450,485 450,485
Total Revenue 3,211,769 2,771,938 6,690,985 12,674,692
Expenses: Wages and Benefits 277,207 722,796 2,103,419 3,103,422 Office Supplies 33,000 33,000 20,500 86,500
Department Tools and Supplies 18,000 8,500 104,000 130,500 Utilities/Communications 413,649 8,300 80,500 502,449
Fuel/Veh Maint 23,000 - 127,000 150,000
Water System Maintenance 105,000 - - 105,000
Office & Equipment Maintenance - 28,500 28,500
Miscellaneous - - 10,500 10,500
Write offs/Write downs - - 2,400,000 2,400,000
Insurance 124,204 60,937 118,139 303,280
Professional Services 145,000 32,600 144,000 321,600
Professional Services - Refuse - 2,173,823 - 2,173,823
SGMA Fees 403,362 - 403,362
Groundwater Recharge - - - -
Franchise Fees - 113,000 - 113,000
Conf/Mtgs/Travel/Train-Ed/Dues 7,000 42,700 49,700
Memberships/Dues - 12,750 12,750
Audit 31,000 16,500 - 47,500
IGT Expense - - 639,346 639,346
Depreciation 471,000 - 254,000 725,000
Safety Equipment/Fire Prevention - - 17,500 17,500
Reserve Uniform - - 12,500 12,500
Transfer Out-Overhead 373,032 165,575 - 538,607
Total Maintenance & Operations 2,612,235 2,147,247 4,011,935 8,771,417 Debt Service - 49,779 52,413 102,191
Parking Lot TCP# 12 778,951 778,951
Water Meters 15,000 - - 15,000
SCADA System Upgrade - - - -
Computer Replacements 3,000 - - 3,000
Commercial Water Meters - - - -
Water conservation 60,000 - - 60,000
System Maintenance 60,000 - - 60,000
Update IT-Network Switches - - -
Explore Office Space - - -
Chlorination Equipment - - -
Well #12 Pipelines - - -
Well #13 Treatment Facility - - -
Well #12 Treatment Facility - - -
FD Chief's Vehicle Replacement - - - -
Power Saws - - - -
Update Furniture at Station (#1/#2) - - - -
Total Capital Outlay - 916,951 - 916,951
Total Transfers Out - - - -
Total Expenses 2,889,442 3,836,773 6,167,766 12,893,981 Net Result 322,328 (1,064,835) 523,219 (219,289)
Projected Ending Fund Balance, June 30, 2024 (68,130) 7,947,323 1,048,546 9,652,738

CITY OF KINGSBURG
Summary of Enterprise Funds
2023/24 Fiscal Year Budget
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change WATER
318-0000-435-0101 WATER SALES 2,280,913 $ 2,378,557 $ 2,414,765 $ 2,384,000 $ $ 1,993,434 $ 2,611,938 2,586,077 $ 9.56% 318-0000-435-0105 WATER ARREARAGES GRANT - $ - $ 14,489 $ - $ $ - $ - - $ 318-0000-435-0108 METER PROJECT - $ 214 $ (214) $ 110 $ $ 10 $ - 110 $ 318-0000-435-0201 WATER PENALTIES CHARGES 41,156 $ (99) $ 79,627 $ 64,000 $ $ 76,753 $ 73,000 92,103 $ 14.06% TOTAL CHARGES FOR SERVICES 2,322,070 $ 2,378,672 $ 2,508,667 $ 2,448,110 $ 2,070,197 $ 2,678,290 $ 2,684,938 $ 9.67% 318-0000-451-0101 INTEREST 107,045 $ 20,983 $ 11,187 $ 20,000 $ 19,560 $ 20,000 $ 22,000 $ 0.00% 318-0000-451-0402 WATER MAINS - $ - $ - $ - $ - $ - $ - $ 318-0000-451-0403 FIRE HYDRANTS - $ - $ - $ - $ - $ - $ - $ 318-0000-451-0404 WATER FACILITIES - $ - $ - $ - $ - $ - $ - $ TOTAL INTEREST 107,045 $ 20,983 $ 11,187 $ 20,000 $ 19,560 $ 20,000 $ 22,000 $ 318-0000-462-0100 MISCELLANEOUS 495 $ 1,602 $ 1,162 $ - $ $ 2,555 $ - 3,066 $ 318-0000-462-0102 REPAYMENT FOR FIBER OPTIC LOAN - $ - $ - $ - $ $ - $ 65,000 1,200 $ TOTAL OTHER REVENUE 495 $ 1,602 $ 1,162 $ - $ 2,555 $ 4,266 $ 65,000 $ TOTAL, WATER 2,429,610 $ 2,401,257 $ 2,521,016 $ 2,468,110 $ 2,092,311 $ 2,702,556 $ 2,771,938 $ 12.31%

SOLID WASTE
319-0000-422-0201 RECYCLING BEV CONT 5,000 $ 5,000.00 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ TOTAL FED/STATE GRANTS 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 319-0000-435-0102 REFUSE CHARGES 1,549,120 $ 1,575,390 $ 1,609,864 $ 1,604,000 $ $ 1,870,063 $ 2,449,710 2,257,063 $ 52.73% 319-0000-435-0103 RECYCLING CHARGES 201,389 $ 208,398 $ 218,737 $ 217,500 $ $ 278,140 $ 366,089 335,974 $ 68.32% 319-0000-435-0104 STREET SWEEPING CHARGES 140,850 $ 137,119 $ 142,272 $ 140,000 $ $ 241,541 $ 327,489 293,277 $ 133.92% 319-0000-435-0202 REFUSE PENALTY 21,255 $ (26) $ 39,640 $ 39,000 $ $ 41,822 $ 50,186 50,186 $ 319-0000-435-0203 RECYCLING PENALTY 2,370 $ (5) $ 4,281 $ 2,500 $ $ 5,394 $ 6,473 6,473 $ 319-0000-435-0204 STREET SWEEPING PENALTY 1,882 $ (1) $ 3,240 $ 2,000 $ $ 5,685 $ 6,822 6,822 $ 319-0000-435-0301 PM 10 CREDITS - $ - $ - $ - $ - $ - $ - $ TOTAL CHARGES FOR SERVICES 1,916,866 $ 1,920,875 $ 2,018,034 $ 2,005,000 $ 2,442,645 $ 2,949,795 $ 3,206,769 $ 59.94% 319-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
TOTAL, SOLID WASTE 1,921,866 $ 1,925,875 $ 2,023,03 $ 2,010,000 4 $ 2,447,645 $ 2,954,795 $ 3,211,769 $ 59.79%

FIRE/AMBULANCE
320-0000-422-0302 HOMELAND SECURITY - $ - $ 3,000 $ 3,500 $ - $ 3,500 $ 3,500 $ 320-0000-422-0303 FEMA GRANT - $ - $ - $ - $ - $ 33,000 $ 320-0000-422-0308 OES GRANTS - $ 252,694 $ 135,586 $ - $ $ 157,759 $ 25,000 119,000 $ 320-0000-422-0309 SAFER GRANT - $ - $ - $ - $ - $
TOTAL FED/STATE GRANTS - $ 252,694 $ 138,586 $ 3,500 $ 157,759 $ 122,500 $ 61,500 $ 320-0000-435-0105 AMBULANCE CHARGES 2,825,805 $ 2,783,871 $ 4,144,497 $ 3,178,965 $ $ 3,683,284 $ 4,500,000 4,700,000 $ 41.56% 320-0000-435-0106 FIRE MED 17,330 $ 21,064 $ 19,685 $ 22,000 $ $ 19,125 $ 23,000 20,000 $ 4.55% 320-0000-435-0107 GEMT 64,369 $ 20,349 $ - $ - $ 67,653 $ 106,791 $ 46,000 $ 320-0000-435-0109 IGT 1,168,315 $ 1,514,389 $ 733,264 $ 2,148,577 $ $ 1,008,483 $ 1,556,000 1,463,086 $ -27.58% TOTAL CHARGES FOR SERVICES 4,075,819 $ 4,339,673 $ 4,897,447 $ 5,349,542 $ 4,778,545 $ 6,289,876 $ 6,125,000 $ 14.50% 320-0000-460-0101 HOSPITAL DIST CONTRIBS - $ 664,310 $ 366,654 $ - $ $ 171,770 320-0000-460-0102 COVID 19 27,181 $ 163,807 $ - $ $ - $ - 320-0000-462-0100 MISCELLANEOUS 22,277 $ 43,094 $ 37,758 $ 15,000 $ $ 3,533 $ 15,000 3,533 $ 0.00% 320-0000-462-0209 ISA REIMBURSEMENT - $ 25,995 $ 6,895 $ - $ $ 22,095 $ 24,000 22,094 $ 320-0000-462-0210 TRAINING OTHER AGENCIES 4,186 $ 17,870 $ - $ 15,000 $ $ 2,228 $ 15,000 3,000 $ 0.00% TOTAL OTHER REVENUE 53,645 $ 915,077 $ 411,306 $ 30,000 $ 199,626 $ 28,627 $ 54,000 $ 80.00% 320-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ 108,963 $ - $ 108,963 $ 320-0000-471-0110 FROM GENERAL FUND 500,000 $ 300,000 $ 575,000 $ 350,000 $ - $ 350,000 $ 350,000 $ 320-0000-471-0111 FROM IMPACT FEE - $ - $ - $ - $ - $ - $ 320-0000-480-0101 CAPITAL CONTRIBUTION 102,078 $ - $ - $ - $ - $ - $ 320-0000-480-0102 FROM CALPERS UAL FUND - $ 25,860 $ 25,685 $ 127,729 $ - $ 127,729 $ 100,485 $ -21.33% TOTAL TRANSFERS IN 602,078 $ 325,860 600,685 $ 586,692 $ - $ 586,692 $ 450,485 $ -23.22% TOTAL, FIRE/AMBULANCE 4,731,542 $ 5,833,30 $ 6,048,02 4 $ 5,969,73 4 $ 5,135,930 4 $ 7,027,695 $ 6,690,985 $ 12.08% TOTAL FED/STATE GRANTS $ 5,000 5,000 $ 143,586 $ 8,500 $ 162,759 $ 127,500 $ 66,500 $ 682.35% TOTAL CHARGES FOR SERVICES $ 8,397,755 8,314,755 $ 9,424,148 $ 9,802,652 $ 9,291,386 $ 11,917,961 $ 12,016,707 $ 22.59% TOTAL INTEREST $ - 107,045 $ 11,187 $ 20,000 $ 19,560 $ 20,000 $ 22,000 $ TOTAL OTHER REVENUE $ 625,000 54,140 $ 412,468 $ 30,000 $ 202,181 $ 32,893 $ 119,000 $ 296.67% TOTAL TRANSFERS IN $ 325,860 602,078 $ 600,685 $ 586,692 $ - $ 586,692 $ 450,485 $ -23.22% TOTAL, ENTERPRISE FUNDS 9,083,018 $ 9,353,615 $ 10,592,07 $ 10,447,84 4 $ 9,675,886 4 $ 12,685,046 $ 12,674,692 $ 21.31% Revenues 9,083,018 $ 9,353,615 $ 10,592,074 $ 10,447,844 $ 9,675,886 $ 12,685,046 $ 12,674,692 $ Expenses 8,038,189 $ 12,315,873 $ 10,960,943 $ 15,374,378 $ 12,010,821 $ 15,571,669 $ 12,893,981 $ $ (2,962,258) 1,044,829 $ (368,869) $ (4,926,534) $ (2,334,935) $ (2,886,622) $ (219,289) $

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24

ENTERPRISE FUNDS
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES 388,668 $ 397,691 $ 432,457 $ 404,213 $ $ 348,334 $ 439,615 404,213 $ 8.76% 318-5100-549-5102 OVERTIME 11,485 $ 13,497 $ 23,445 $ 18,000 $ $ 18,832 $ 20,000 23,788 $ 11.11% 318-5100-549-5104 PARTTIME 1,275 $ - $ 507 $ 2,699 $ $ 1,449 $ 3,000 2,699 $ 0.00% 318-5100-549-5121 FICA 29,995 $ 30,935 $ 33,413 $ 32,506 $ $ 26,949 $ 35,390 32,949 $ 8.87% 318-5100-549-5122 PERS-UAL - $ 50,898 $ 50,935 $ 51,748 $ $ - $ 48,043 51,748 $ -7.16% 318-5100-549-5123 PERS-PAYROLL (147,868) $ 32,999 $ 33,125 $ 36,327 $ $ 28,261 $ 43,369 36,327 $ 19.39% 318-5100-549-5125 MEDICAL 74,641 $ 107,304 $ 114,266 $ 101,602 $ $ 109,374 $ 111,422 138,156 $ 9.67% 318-5100-549-5127 WORKERS COMP 17,279 $ 18,207 $ 21,198 $ 23,740 $ $ 19,783 $ 21,238 16,486 $ -10.54% 318-5100-549-5131 EAP 212 $ 182 $ 199 $ 216 $ $ 180 $ 482 150 $ 123.15% 318-5100-549-5133 LIFE INSURANCE 277 $ 255 $ 262 $ 237 $ $ 211 $ 237 176 $ 0.00% TOTAL WAGES & BENEFITS 375,964.07 651,968 $ 709,808 $ 671,288 $ 553,373 $ 706,692 $ 722,796 $ 7.67% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE 31,818 $ 27,086 $ 35,232 $ 31,000 $ $ 28,118 $ 33,000 33,000 $ 6.45% 318-5100-549-5210 DEPT TOOLS & SUPPLIES 13,229 $ 13,428 $ 16,683 $ 14,000 $ $ 19,671 $ 18,000 24,690 $ 28.57% 318-5100-549-5216 COMMUNICATIONS 8,458 $ 6,994 $ 7,613 $ 7,000 $ $ 7,324 $ 8,500 9,766 $ 21.43% 318-5100-549-5218 UTILITIES 272,773 $ 296,645 $ 355,311 $ 340,000 $ $ 321,547 $ 405,149 385,856 $ 19.16% 318-5100-549-5222 VEHICLE MAINTENANCE 7,417 $ 2,027 $ 4,062 $ 4,000 $ $ 171 $ 4,000 4,000 $ 0.00% 318-5100-549-5223 WATER SYSTEM MAINT 105,043 $ 81,371 $ 92,084 $ 110,000 $ $ 75,354 $ 105,000 110,000 $ -4.55% 318-5100-549-5224 FUELS 12,839 $ 12,899 $ 18,703 $ 14,500 $ $ 16,121 $ 19,000 18,500 $ 31.03% 318-5100-549-5250 A/R WRITE OFF - $ - $ 14,489 $ - $ - $ - $ - $ 318-5100-549-5261 LIABILITY INSURANCE 20,426 $ 19,165 $ 26,489 $ 33,878 $ $ 28,232 $ 76,145 33,878 $ 124.76% 318-5100-549-5262 PROPERTY INSURANCE 3,095 $ 4,263 $ 8,284 $ 11,843 $ $ 9,869 $ 27,123 11,843 $ 129.02% 318-5100-549-5263 VEHICLE INSURANCE 4,618 $ 4,593 $ 6,364 $ 613 $ $ 5,111 $ 7,820 613 $ 1175.69% 318-5100-549-5264 ERMA 6,384 $ 5,343 $ 8,036 $ 8,345 $ $ 6,954 $ 11,984 8,345 $ 43.61% 318-5100-549-5265 RISK MGT/RMA ADMIN FEES 1,721 $ 1,259 $ 389 $ 56 $ $ 47 $ 1,132 56 $ 1921.43% 318-5100-549-5270 PROFESSIONAL SERVICES 173,473 $ 111,150 $ 73,045 $ 145,000 $ $ 85,631 $ 145,000 145,000 $ 0.00% 318-5100-549-5273 SGMA FEES 47,311 $ 102,964 $ 274,402 $ 362,541 $ $ 362,541 $ 403,362 362,541 $ 11.26% 318-5100-549-5280 GROUNDWATER RECHARGE FEE - $ - $ 149,023 $ - $ $ - $ - - $ 318-5100-549-5291 CONF/MEETINGS/TRAVEL 3,099 $ 2,276 $ 6,446 $ 8,000 $ $ 3,316 $ 7,000 5,000 $ -12.50% 318-5100-549-5294 AUDIT 21,126 $ 22,057 $ 26,425 $ 30,000 $ $ 26,561 $ 31,000 30,000 $ 3.33% 318-5100-549-5301 DEPRECIATION 427,121 $ 426,628 $ 447,632 $ 470,357 $ $ - $ 471,000 470,357 $ 0.14% 318-5100-549-5501 TRANSFER OUT-OVERHEAD 320,000 $ 223,207 $ 190,503 $ 180,078 $ - $ 180,078 $ 373,032 $ 107.15% 318-5100-549-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ 2,200,000 $ 1,833,337 $ 1,833,337 $ - $ -100.00% TOTAL MAINTENANCE & OPERATIONS 1,479,949 1,363,354 $ 1,761,217 $ 3,971,211 $ 2,829,905 $ 3,666,860 $ 2,147,247 $ -45.93% 318-5100-549-5601 WATER IMP BOND PYMNTS 1991 9,923 $ 5,778 $ 2,025 $ - $ $ - $ - - $ 318-5100-549-5602 SAFE DRINK WATER BOND 1992 8,690 $ 6,618 $ 3,950 $ 1,383 $ $ 1,383 $ - 1,383 $ -100.00% 318-5100-549-5605 CIEDB WATER IMP LOAN 62,232 $ 60,183 $ 56,816 $ 53,349 $ $ 53,349 $ 49,779 53,349 $ -6.69% 318-5100-549-5606 CAPITAL LEASE-WATER METERS (3,503) $ 13,478 $ 9,133 $ 4,642 $ $ 17,682 $ - 17,682 $ -100.00% TOTAL DEBT SERVICE 77,341 86,057 $ 71,925 $ 59,374 $ 72,414 $ 72,414 $ 49,779 $ -16.16% 318-5100-549-5701 CAPITAL OUTLAY - $ - $ 59,806 $ 86,000 $ $ 92,272 $ 778,951 91,769 $ 805.76% 318-5100-549-5702 WATER METERS 534 $ 21 $ 16,000 $ 14,000 $ $ - $ 15,000 14,000 $ 7.14% 318-5100-549-5703 WATER METERS-GOVT CAPITAL - $ 41,366 $ 1,110 $ - $ $ (1,100) $ - - $ 0.00% 318-5100-549-5704 SGMA PROJECTS - $ - $ - $ - $ $ - $ - 318-5100-549-5708 COMPUTER REPLACEMENTS - $ - $ 2,360 $ 2,000 $ $ 1,004 $ 3,000 2,000 $ 50.00% 318-5100-549-5719 FORD F-150 TRUCK (0) $ (9,471) $ - $ - $ $ - $ - - $ 0.00% 318-5100-549-5720 ANNUAL WELL MAINTENANCE 5,831 $ (29,740) $ 18,303 $ 60,000 $ $ 22,419 $ 60,000 60,000 $ 0.00% 318-5100-549-5730 WATER CONSERVATION $ - - $ 19,646 $ 42,000 $ $ 27,756 $ 60,000 40,000 $ 318-5100-549-5771 CHLORINATION EQUIPMENT - $ 3,249 $ - $ - $ - $ - $ - $ 318-5100-549-5773 WELL #13 TREATMENT FACILITY - $ - $ - $ - $ 1,384 $ - $ - $ 318-5100-549-5774 WELL #12 TREATMENT FACILITY - $ - $ - $ - $ $ - $ - - $ TOTAL CAPITAL OUTLAY 6,364 5,425 $ 117,226 $ 204,000 $ 143,735 $ 207,769 $ 916,951 $ 349.49% TOTAL, WATER 2,106,80 1,939,618 2,660,17 3 4,905,87 5 3,599,42 3 4,653,73 8 3,836,77 5 -21.79 3 %

SOLID WASTE
319-9100-549-5101 SALARIES 157,293 $ 158,773 $ 180,912 $ 162,755 $ $ 131,696 $ 183,688 162,755 $ 12.86% 319-9100-549-5102 OVERTIME 44 $ 358 $ 1,161 $ - $ $ 332 $ - 420 $ 319-9100-549-5121 FICA 12,428 $ 11,599 $ 13,291 $ 12,451 $ $ 9,723 $ 14,052 12,483 $ 12.86% 319-9100-549-5122 PERS-UAL 23,390 $ 22,373 $ 18,124 $ $ 15,103 $ 17,433 18,124 $ -3.81% 319-9100-549-5123 PERS-PAYROLL (67,485) $ 14,465 $ 14,116 $ 14,178 $ $ 11,155 $ 17,722 14,178 $ 25.00% 319-9100-549-5124 PENSION EXPENSE-GASB 68 - $ 108,412 $ - $ - $ $ - $ - - $ 319-9100-549-5125 MEDICAL 26,722 $ 34,982 $ 43,348 $ 35,988 $ $ 36,912 $ 42,113 44,294 $ 17.02% 319-9100-549-5127 WORKERS COMP 1,527 $ 1,578 $ 1,837 $ 2,057 $ $ 1,714 $ 1,841 2,057 $ -10.50% 319-9100-549-5131 EAP 198 $ 182 $ 197 $ 200 $ $ 167 $ 257 200 $ 28.50% 319-9100-549-5133 LIFE INSURANCE 99 $ 96 $ 97 $ 101 $ $ 71 $ 101 101 $ 319-9100-549-5140 AUTO ALLOWANCE - $ - $ - $ - $ $ 138 $ 300 300 $ TOTAL WAGES & BENEFITS 130,826 $ 353,834 $ 277,333 $ 245,854 $ 207,012 $ 254,612 $ 277,207 $ 12.75% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE 26,049 $ 22,614 $ 37,338 $ 35,000 $ $ 28,099 $ 33,000 35,000 $ -5.71% 319-9100-549-5210 DEPT TOOLS & SUPPLIES 2,631 $ 4,865 $ 3,941 $ 3,000 $ $ 5,735 $ 8,500 7,647 $ 183.33% 319-9100-549-5214 PRINTING & ADVERTISING - $ - $ 5,000 $ $ - $ 5,000 1,500 $ 0.00% 319-9100-549-5216 COMMUNICATIONS 2,899 $ 3,106 $ 3,825 $ 2,000 $ $ 4,662 $ 5,600 6,215 $ 180.00% 319-9100-549-5218 UTILITIES 398 $ 1,925 $ 1,979 $ 2,200 $ $ 2,115 $ 2,700 2,819 $ 22.73% 319-9100-549-5261 LIABILITY INSURANCE 18,833 $ 18,769 $ 25,516 $ 30,611 $ $ 25,509 $ 39,868 30,611 $ 30.24% 319-9100-549-5262 PROPERTY INSURANCE 2,855 $ 4,177 $ 7,981 $ 10,702 $ $ 8,918 $ 14,203 10,702 $ 32.71% 319-9100-549-5264 ERMA 5,888 $ 5,232 $ 7,741 $ 7,539 $ $ 6,283 $ 6,274 7,539 $ -16.78% 319-9100-549-5265 RISK MGT/RMA ADMIN FEES 1,587 $ 1,234 $ 375 $ 51 $ $ 43 $ 592 51 $ 1060.78% 319-9100-549-5270 PROFESSIONAL SERVICES 25,858 30,469 $ 31,165 $ 13,000 $ $ 19,458 $ 27,600 30,958 $ 112.31% 319-9100-549-5271 PROF SERV-REFUSE 1,262,537 $ 1,281,456 $ 1,388,277 $ 1,606,500 $ $ 1,277,214 $ 1,877,823 1,763,214 $ 16.89%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

ENTERPRISE FUNDS
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

ENTERPRISE FUNDS
319-9100-549-5272 PROF SERV-ST SWEEPING 175,830 $ 186,080 $ 214,621 $ 296,000 $ $ 212,224 $ 296,000 296,000 $ 0.00% 319-9100-549-5285 FRANCHISE FEES 92,304 $ 94,829 $ 105,190 $ 90,000 $ $ 92,755 $ 113,000 111,306 $ 25.56% 319-9100-549-5294 AUDIT 15,902 $ 16,163 $ 14,798 $ 16,163 $ $ 15,024 $ 16,500 16,163 $ 2.09% 319-9100-549-5301 DEPRECIATION 2,771 $ 1,572 $ - $ 1,733 $ - $ - $ - $ -100.00% 319-9100-549-5501 TRANSFER OUT-OVERHEAD 200,000 $ 135,147 $ - $ - $ - $ - $ 165,575 $ TOTAL MAINTENANCE & OPERATIONS 1,836,343 $ 1,807,638 $ 1,842,746 $ 2,119,499 $ 1,698,038 $ 2,319,725 $ 2,612,235 $ 23.25% 319-9100-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ TOTAL, SOLID WASTE 2,161,47 1,967,168 $ 2,120,07 2 $ 2,365,35 9 $ 1,905,05 3 $ 2,574,33 0 $ 2,889,44 7 $ 22.16 2 %

AMBULANCE
320-6100-539-5101 SALARIES/FT 644,927 $ 580,547 $ 886,336 $ 829,887 $ $ 634,814 $ 824,097 798,000 $ -0.70% 320-6100-539-5102 OVERTIME/FT 59,319 $ 186,819 $ 232,298 $ 160,000 $ $ 194,652 $ 170,000 245,000 $ 6.25% 320-6100-539-5105 RESERVE OFFICERS 33,532 $ 15,952 $ 7,688 $ 45,000 $ $ 9,501 $ 45,000 14,000 $ 0.00% 320-6100-539-5121 FICA 59,466 $ 59,240 $ 79,273 $ 72,666 $ $ 63,669 $ 79,491 80,861 $ 9.39% 320-6100-539-5122 PERS-UAL 53,800 $ 72,410 $ 91,965 $ $ 72,410 $ 77,883 91,965 $ -15.31% 320-6100-539-5123 PERS-PAYROLL (467,587) $ 273,703 $ 103,685 $ 136,333 $ $ 70,276 110,268 136,333 $ -19.12% 320-6100-539-5125 MEDICAL 69,056 $ 59,930 $ 86,267 $ 79,744 $ $ 93,952 93,432 112,742 $ 17.16% 320-6100-539-5127 WORKERS COMP 67,747 $ 69,886 $ 81,370 $ 91,123 $ $ 75,936 123,747 91,123 $ 35.80% 320-6100-539-5129 UNIFORM ALLOWANCE 7,177 $ 7,109 $ 11,160 $ 12,960 $ $ 8,760 12,960 8,760 $ 0.00% 320-6100-539-5131 EAP 269 $ 418 $ 374 $ 476 $ $ 397 364 476 $ -23.53% 320-6100-549-5133 LIFE INSURANCE 291 $ 253 $ 354 $ 415 $ $ 229 368 415 $ -11.33% TOTAL WAGES & BENEFITS 474,198 1,307,656 $ 1,561,214 $ 1,520,569 $ 1,224,595 $ 1,579,675 $ 1,537,610 $ 1.12% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE 7,243 $ 3,106 $ 2,939 $ 10,000 $ $ 7,541 $ 11,500 10,000 $ 15.00% 320-6100-539-5204 SPEC DEPT/LAUNDRY 5,558 $ 6,089 $ 6,169 $ 6,500 $ $ 7,041 $ 8,500 8,500 $ 30.77% 320-6100-539-5210 DEPT TOOLS & SUPPLIES 24,967 $ 29,414 $ 71,410 $ 48,000 $ $ 42,633 $ 53,000 57,500 $ 10.42% 320-6100-539-5211 PRINTING & ADVERTISING - $ 1,571 $ 4,726 $ 9,500 $ $ 871 $ 10,000 9,500 $ 5.26% 320-6100-539-5215 INSURANCE - $ - $ 1,205 $ - $ $ 60 $ - 60 $ 320-6100-539-5216 COMMUNICATIONS 8,183 $ 10,413 $ 10,132 $ 13,500 $ $ 7,127 $ 17,500 13,500 $ 29.63% 320-6100-539-5222 VEHICLE MAINTENANCE 13,692 $ 16,871 $ 25,233 $ 28,500 $ $ 14,834 $ 35,000 28,500 $ 22.81% 320-6100-539-5224 FUELS 23,071 $ 24,781 $ 39,780 $ 35,000 $ $ 29,639 $ 38,000 35,500 $ 8.57% 320-6100-539-5225 OFFICE EQUIP MAINT 303 $ 45 $ 1,168 $ 2,500 $ $ 6,050 $ 4,500 6,500 $ 80.00% 320-6100-539-5226 EQUIPMENT MAINTENANCE 7,784 $ 5,919 $ 5,848 $ 11,000 $ $ 4,170 $ 12,000 8,500 $ 9.09% 320-6100-539-5250 A/R WRITE OFF 1,906,714 $ 1,988,143 $ 2,617,002 $ 2,130,829 $ $ 1,781,877 $ 2,400,000 2,687,041 $ 12.63% 320-6100-549-5261 LIABILITY INSURANCE 25,973 44,174 $ 49,597 $ 74,886 $ $ 62,405 $ 58,042 74,886 $ -22.49% 320-6100-549-5262 PROPERTY INSURANCE 3,936 $ 9,827 $ 15,510 $ 26,177 $ $ 21,814 $ 20,445 26,177 $ -21.90% 320-6100-549-5263 VEHICLE INSURANCE 3,023 $ 3,858 $ 5,346 $ 5,152 $ $ 4,293 $ 4,438 5,152 $ -13.86% 320-6100-549-5264 ERMA 8,119 $ 12,315 $ 15,047 $ 18,444 $ $ 15,370 $ 9,137 18,444 $ -50.46% 320-6100-549-5265 RISK MGT/RMA ADMIN FEES 2,189 $ 2,903 $ 728 $ 124 $ $ 103 $ 903 124 $ 628.23% 320-6100-539-5266 UNEMPLOYMENT INS LIABILITY - $ - $ 326 $ - $ $ - $ - - $ 320-6100-539-5270 PROFESSIONAL SERVICES 55,988 $ 70,329 $ 197,246 $ 78,000 $ $ 82,315 $ 105,000 100,000 $ 34.62% 320-6100-539-5291 CONF/MEETINGS/TRAVEL 1,795 $ 4,224 $ 2,895 $ 8,000 $ $ 4,313 $ 8,500 8,000 $ 6.25% 320-6100-539-5292 MEMBERSHIPDUES 143 $ 369 $ 2,789 $ 5,000 $ $ 2,537 $ 5,250 5,000 $ 5.00% 320-6100-539-5296 TRAINING & EDUCATION 7,639 $ 8,684 $ 15,383 $ 15,000 $ $ 7,868 $ 15,700 15,000 $ 4.67% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE 106,293 $ 50,118 $ 84,080 $ 44,000 $ $ - $ - 84,000 $ -100.00% 320-6100-539-5299 IGT EXPENSE 503,364 $ 628,534 $ 323,049 $ 626,810 $ $ 634,929 $ 639,346 640,715 $ 2.00% 320-6100-539-5301 DEPRECIATION 234,597 $ 231,280 $ 272,853 $ 253,756 $ $ - $ 254,000 253,756 $ 0.10% 320-6100-539-5340 MISCELLANEOUS EXPENSE 1,022 $ 9,600 $ - $ 5,000 $ $ 234 $ 5,500 5,000 $ 10.00% 320-6100-539-5341 COVID-19 14,532 $ 25,702 $ - $ - $ $ 402 $ - - $ TOTAL MAINTENANCE & OPERATIONS $ 3,188,270 2,966,127 $ 3,770,461 $ 3,455,678 $ 2,738,425 $ 4,101,355 $ 3,716,261 $ 7.54% 320-6100-539-5614 FIRE STATION BOND PMTS 65,988 $ 63,488 $ 60,288 $ 56,388 $ $ 56,388 $ 52,413 56,388 $ -7.05% TOTAL DEBT SERVICE 65,988 $ 63,488 $ 60,288 $ 56,388 $ 56,388 $ 56,388 $ 52,413 $ -7.05% 320-6100-539-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ 320-6100-539-5723 NEW AMBULANCE - $ 143,040.83 $ (7,601) $ - $ - $ - $ - $ TOTAL CAPITAL OUTLAY - $ 143,041 $ (7,601) $ - $ - $ - $ - $ 320-6100-539-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL, AMBULANCE $ 4,702,45 3,506,313 $ 5,384,36 4 $ 5,032,63 2 $ 4,019,40 5 $ 5,737,41 7 $ 5,306,28 7 $ 5.44 3 % FIRE
320-6200-539-5101 SALARIES/FT 263,091 $ 223,290 $ 320,424 $ 325,208 $ $ 203,878 $ 242,033 235,000 $ -25.58% 320-6200-539-5102 OVERTIME/FT 23,068 $ 72,652 $ 90,339 $ 45,000 $ $ 58,339 $ 90,000 66,102 $ 100.00% 320-6200-539-5105 RESERVE OFFICERS 13,040 $ 6,204 $ 3,455 $ 30,000 $ $ 6,409 $ 80,000 6,716 $ 166.67% 320-6200-539-5121 FICA 23,117 $ 22,903 $ 30,864 $ 29,468 $ $ 20,335 $ 31,521 23,548 $ 6.97% 320-6200-539-5122 PERS-UAL 20,922 $ 28,159 $ 35,764 $ $ 29,804 $ 22,602 35,764 $ -36.80% 320-6200-539-5123 PERS-PAYROLL 49,051 $ 26,612 $ 40,322 $ 40,772 $ $ 22,808 $ 32,039 40,772 $ -21.42% 320-6200-539-5125 MEDICAL 27,484 $ 23,297 $ 33,975 $ 36,337 $ $ 33,758 $ 26,052 36,337 $ -28.30% 320-6200-539-5127 WORKERS COMP 26,346 $ 27,178 $ 31,643 $ 35,437 $ $ 29,531 $ 34,978 35,437 $ -1.30% 320-6200-539-5129 UNIFORM ALLOWANCE 3,438 $ 2,660 $ 4,340 $ 5,040 $ $ 2,240 $ 6,300 5,040 $ 25.00% 320-6200-539-5131 EAP 42 $ 49 $ 61 $ 59 $ $ 49 $ 83 59 $ 40.68% 320-6200-549-5133 LIFE INSURANCE 138 $ 99 $ 137 $ 161 $ $ 66 $ 201 161 $ 25.00% TOTAL WAGES & BENEFITS 428,816 $ 425,865 $ 583,719 $ 583,246 $ 407,218 $ 484,936 $ 565,809 $ -2.99% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE 5,216 4,894 $ 8,640 $ 10,000 $ $ 6,903 $ 9,000 9,000 $ -10.00% 320-6200-539-5205 PERSONNEL/MEDICAL 3,674 192 $ 32 $ - $ $ - $ - - $ 320-6200-539-5210 DEPT TOOLS & SUPPLIES 19,565 23,607 $ 21,923 $ 35,000 $ $ 28,935 $ 36,000 36,000 $ 2.86% 320-6200-539-5211 RESERVE UNIFORMS 7,067 9,388 $ 9,285 $ 12,500 $ $ 7,364 $ 12,500 10,000 $ 0.00% 320-6200-539-5214 PRINTING & ADVERTISING - 407 $ - $ 5,000 $ 886 $ 1,200 $ 5,000 $ 0.00% 320-6200-539-5215 INSURANCE - - $ - $ - $ - $ - $ - $
320-6200-539-5216 COMMUNICATIONS 12,402 9,409 $ 10,332 $ 17,500 $ $ 18,526 $ 20,000 24,000 $ 14.29% FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

ENTERPRISE FUNDS
320-6200-539-5218 UTILITIES 32,194 34,637 $ 36,582 $ 40,000 $ $ 32,643 $ 43,000 45,000 $ 7.50% 320-6200-539-5222 VEHICLE MAINTENANCE 13,744 19,560 $ 20,487 $ 30,000 $ $ 28,032 $ 32,000 30,000 $ 6.67% 320-6200-539-5224 FUELS 13,817 13,200 $ 14,500 $ 22,000 $ $ 26,616 $ 22,000 26,616 $ 0.00% 320-6200-539-5226 EQUIPMENT MAINTENANCE 8,100 9,036 $ 9,928 $ 12,000 $ $ 10,929 $ 12,000 12,500 $ 0.00% 320-6200-539-5261 LIABILITY INSURANCE 4,062 5,172 $ 8,065 $ 9,245 $ $ 7,704 $ 13,114 9,245 $ 41.85% 320-6200-539-5262 PROPERTY INSURANCE 616 1,151 $ 2,522 $ 3,232 $ $ 2,693 $ 4,671 3,232 $ 44.52% 320-6200-539-5263 VEHICLE INSURANCE 5,443 1,500 $ 2,079 $ 2,003 $ $ 1,669 $ 5,130 2,003 $ 156.12% 320-6200-539-5264 ERMA 1,270 1,442 $ 2,447 $ 2,277 $ $ 1,898 $ 2,064 2,277 $ -9.35% 320-6200-539-5265 RISK MGT/RMA ADMIN FEES 343 340 $ 118 $ 15 $ $ 13 $ 195 15 $ 1200.00% 320-6200-539-5266 UNEMPLOYMENT INS LIABLITITY - - $ 127 $ - $ $ - $ - - $ 320-6200-539-5270 PROFESSIONAL SERVICES 28,226 16,217 $ 23,090 $ 35,000 $ $ 28,909 $ 39,000 35,000 $ 11.43% 320-6200-539-5291 CONF/MEETINGS/TRAVEL 3,260 1,280 $ 4,574 $ 6,000 $ $ 6,149 $ 8,000 6,000 $ 33.33% 320-6200-539-5292 MEMBERSHIPS/DUES 2,239 1,682 $ 6,833 $ 7,000 $ $ 7,271 $ 7,500 7,000 $ 7.14% 320-6200-539-5296 TRAINING & EDUCATION 5,777 13,588 $ 9,249 $ 9,500 $ $ 10,711 $ 10,500 9,500 $ 10.53% 320-6200-539-5324 FIRE PREVENTION 2,322 3,638 $ 4,873 $ 7,000 $ $ 6,213 $ 9,000 7,000 $ 28.57% 320-6200-539-5340 MISCELLANEOUS EXPENSE 12,371 1,937 $ 946 $ - $ $ - $ 5,000 - $ 320-6200-539-5341 COVID-19 3,801 26,613 $ 975 $ - $ $ - $ - - $ TOTAL MAINTENANCE & OPERATIONS 185,50 $ 198,890 7 $ 197,60 $ 265,272 8 $ 234,062 $ 275,58 $ 295,674 8 $ 11.46% 320-6200-539-5701 CAPITAL OUTLAY - $ - $ 15,000 $ 22,000 $ 12,318 $ 12,318 $ 320-6200-539-5727 FIRE STATION #1/#2 FURNITURE 10,767 $ - $ - $ - $ - $ - $ - $ 320-6200-539-5768 FD CHIEF'S VEHICLE REPLACEMT - $ 245 $ - $ - $ - $ - $ - $ TOTAL CAPITAL OUTLAY 10,767 $ 245 $ 15,000 $ 22,000 $ 12,318 $ 12,318 $ - $ -100.00% TOTAL, FIRE 625,090.01 624,999 $ 796,32 $ 870,51 7 $ 653,599 8 $ 772,842 $ 861,48 $ -1.04 3 % TOTAL WAGES & BENEFITS 1,409,804 $ 2,739,323 $ 3,132,074 $ 3,020,957 $ 2,392,198 $ 3,025,915 $ 3,103,422 $ 2.73% TOTAL MAINTENANCE & OPERATIONS $ 6,558,152 6,467,926 $ 7,572,031 $ 9,811,660 $ 7,500,431 $ 10,363,528 $ 8,771,417 $ -10.60% TOTAL DEBT SERVICE 143,328 $ 149,544 $ 132,212 $ 115,761 $ 128,801 $ 128,801 $ 102,191 $ -11.72% TOTAL CAPITAL OUTLAY 17,131 $ 148,711 $ 124,625 $ 226,000 $ 156,053 $ 220,087 $ 916,951 $ 305.73% TOTAL TRANSFERS OUT - $ - $ - $ 2,200,000 $ 1,833,337 $ 1,833,337 $ - $ TOTAL, ALL ENTERPRISE FUNDS 8,038,18 $ 9,595,72 9 $ 10,960,94 9 $ 15,374,37 3 $ 12,010,821 8 $ 15,571,66 $ 12,893,981 9 $ -16.13% Revenues $ 9,353,615 9,083,018 $ 10,592,074 $ 10,447,844 $ 9,675,886 $ 12,685,046 $ 12,674,692 $ 21.31% Expenses $ 9,595,729 8,038,189 $ 10,960,943 $ 15,374,378 $ 12,010,821 $ 15,571,669 $ 12,893,981 $ -16.13% $ (242,114 1,044,829 $ (368,869 ) $ (4,926,534 ) $ (2,334,935 ) $ (2,886,622 ) $ (219,289 ) $ -95.55% )

WATER SYSTEM
Water System FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Water Sales 2,280,913 $ 2,378,557 $ 2,414,765 $ 2,384,000 $ 2,586,077 $ 2,611,938 $ 9.56% Meter Project $ 214 - $ (214) $ 110 $ 110 $ - $ -100.00% Penalty Charges 41,156 $ (99) $ 79,627 $ 64,000 $ 92,103 $ 73,000 $ 14.06% Interest $ 20,983 107,045 $ 11,187 $ 20,000 $ 20,000 $ 22,000 $ 10.00% Water Mains - $ - $ - $ - $ - $ - $
Fire Hydrants - $ - $ - $ - $ - $ - $
Repayment for Fiber Optic Loan - $ - $ - $ - $ - $ 65,000 $ Miscellaneous 495 $ 1,602 $ 1,162 $ - $ 3,066 $ - $
Water Arrearages Grant - $ - $ 14,489 $ - $ - $ - $
TOTAL REVENUES 2,429,610 $ $ 2,401,257 $ 2,521,016 $ 2,468,110 $ 2,701,356 $ 2,771,938 12.31%

EXPENDITURES
Wages and Benefits 375,964 $ 651,968 $ 709,808 $ 671,288 $ 706,692 $ 722,796 $ 7.67% Maintenance and Operation 1,479,949 $ 1,363,354 $ 1,761,217 $ 3,971,211 $ 3,666,860 $ 2,147,247 $ -45.93% Debt Service 77,341 $ 86,057 $ 71,925 $ 59,374 $ 72,414 $ 49,779 $ -16.16% Capital Outlay $ 5,425 6,364 $ 117,226 $ 204,000 $ 207,769 $ 916,951 $ 349.49% Transfers Out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 1,939,618 $ 2,106,803 $ 2,660,175 $ 4,905,873 $ 4,653,735 $ 3,836,773 -21.79% Net Revenue/(Expenditures) 489,992 $ 294,454 $ (139,159) $ (2,437,763) $ (1,952,379) $ (1,064,835) $ -56.32% Changes in Fund Balance 114,640 $ (242,461) $ 274,598 $ Net Increase/(Decrease) in Fund Balance $ 51,993 604,632 $ 135,439 $ (2,437,763) $ (1,952,379) $ (1,064,835) $ -56.32% Beginning Fund Balance July 1 10,172,474 $ 10,777,105 $ 10,829,098 $ 10,964,537 $ 10,964,537 $ 9,012,158 $ -17.81% Ending Fund Balance June 30 10,777,105 $ 10,829,098 $ 10,964,537 $ 8,526,775 $ 9,012,158 $ 7,947,323 $ -6.80% Adjustment to Fund Balance
Adjusted Ending Fund Balance 10,777,105 $ 10,829,098 $ 10,964,537 $ 8,526,775 $ 9,012,158 $ 7,947,323 $ -6.80% $500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

Budget Highlights Water main replacement and hydrant repairs will improve fire flows as part of capital improvements for FY24. Funds are also designated for fees related to Sustainable Groundwater Management Act (SGMA) requirements. 19%
56%
1%
24% 0% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Transfers Out
94%
3% REVENUES
Water Sales
Meter Project
Penalty Charges
Other Revenues

SOLID WASTE
SOLID WASTE FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Recyling Bev Cont $ 5,000 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 0.00% Refuse Charges 1,549,120 $ 1,575,390 $ 1,609,864 $ 1,604,000 $ 2,257,063 $ 2,449,710 $ 52.73% Recycling Charges 201,389 $ 208,398 $ 218,737 $ 217,500 $ 335,974 $ 366,089 $ 68.32% Street Sweeping Charges 140,850 $ 137,119 $ 142,272 $ 140,000 $ 293,277 $ 327,489 $ 133.92% Refuse Penalty $ (26) 21,255 $ 39,640 $ 39,000 $ 50,186 $ 50,186 $ 28.68% Recycling Penalty $ (5) 2,370 $ 4,281 $ 2,500 $ 6,473 $ 6,473 $ 158.91% Street Sweeping Penalty $ (1) 1,882 $ 3,240 $ 2,000 $ 6,822 $ 6,822 $ 241.12% PM 10 Credits - $ - $ - $ - $ - $ - $
Interest $ - - $ - $ - $ - $ - $
TOTAL REVENUES 1,921,866 $ $ 1,925,875 $ 2,023,034 $ 2,010,000 $ 2,954,795 $ 3,211,769 59.79%

EXPENDITURES
Wages and Benefits 130,826 $ 353,834 $ 277,333 $ 245,854 $ 254,612 $ 277,207 $ 12.75% Maintenance and Operation 1,636,343 $ 1,672,491 $ 1,842,746 $ 2,119,499 $ 2,319,725 $ 2,612,235 $ 23.25% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ - - $ - $ - $ - $ - $ 0.00%
Transfers Out $ 135,147 200,000 $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 1,967,168 $ 2,161,472 $ 2,120,079 $ 2,365,353 $ 2,574,337 $ 2,889,442 22.16% Net Revenue/(Expenditures) (45,302) $ (235,597) $ (97,045) $ (355,353) $ 380,458 $ 322,328 $ 210% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (235,597) (45,302) $ (97,045) $ (355,353) $ 380,458 $ 322,328 $ -190.71% Beginning Fund Balance July 1 (332,496) $ (506,101) $ (741,698) $ (770,916) $ (770,916) $ (390,458) $ -49.35% Ending Fund Balance June 30 (377,798) $ (741,698) $ (838,743) $ (1,126,269) $ (390,458) $ (68,130) $ -93.95% Adjustment to Fund Balance (128,303) $ 67,827 $
Adjusted Ending Fund Balance (506,101) $ (741,698) $ (770,916) $ (1,126,269) $ (390,458) $ (68,130) $ -93.95% $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

Budget Highlights: The City's contract with the contracted hauler includes annual increases as determined by CPI. FY24 will see a rate increase as adopted as part of the Prop 218 process conducted in FY23. The fund will operate in the positive. 10%
90%

EXPENSES
Wages and Benefits
Maintenance and Operation
0%
76%
12%
10%
0% 0% 2% 0% REVENUES
Recyling Bev Cont
Refuse Charges
Recycling Charges
Street Sweeping Charges
Refuse Penalty
Recycling Penalty
Street Sweeping Penalty
PM 10 Credits

FIRE/AMBULANCE
FIRE/AMBULANCE FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Homeland Security $ - - $ 3,000 $ 3,500 $ 3,500 $ 3,500 $ 0.00% FEMA Grant $ - - $ - $ - $ - $ 33,000 $
OES Grant $ 252,694 - $ 135,586 $ - $ 119,000 $ 25,000 $ SAFER Grant $ - - $ - $ - $ - $ - $
Ambulance Charges 2,825,805 $ 2,783,871 $ 4,144,497 $ 3,178,965 $ 4,700,000 $ 4,500,000 $ 41.56% Fire Med 17,330 $ 21,064 $ 19,685 $ 22,000 $ 20,000 $ 23,000 $ 4.55% GEMT 64,369 $ 20,349 $ - $ - $ 106,791 $ 46,000 $
IGT 1,168,315 $ 1,514,389 $ 733,264 $ 2,148,577 $ 1,463,086 $ 1,556,000 $ -27.58% Miscellaneous 22,277 $ 43,094 $ 70,337 $ 15,000 $ 6,533 $ 54,000 $ 260.00% Hospital District Contribution - $ 664,310 $ 366,654 $ - $ - $ - $ From Other Funds - $ - $ - $ 108,963 $ 108,963 $ 100,485 $ -7.78% From General Fund 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 $ 0.00% TOTAL REVENUES 4,598,096 $ $ 5,599,772 $ 6,048,024 $ 5,827,005 $ 6,877,872 $ 6,690,985 14.83%

EXPENDITURES
Wages and Benefits 903,014 $ 1,733,520 $ 2,144,934 $ 2,103,815 $ 2,064,611 $ 2,103,419 $ -0.02% Maintenance and Operation 3,151,634 $ 3,387,160 $ 3,968,069 $ 3,720,950 $ 4,376,943 $ 4,011,935 $ 7.82% Debt Service 65,988 $ 63,488 $ 60,288 $ 56,388 $ 56,388 $ 52,413 $ -7.05% Capital Outlay $ 143,286 10,767 $ 7,400 $ 22,000 $ 12,318 $ - $ -100.00% Transfers Out $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 4,131,403 $ 5,327,454 $ 6,180,689 $ 5,903,153 $ 6,510,259 $ 6,167,766 4.48% Net Revenue/(Expenditures) 466,693 $ 272,318 $ (132,665) $ (76,148) $ 367,613 $ 523,219 $ -787.11% Changes in Fund Balance 16,172 $ - $
Net Increase/(Decrease) in Fund Balance $ 272,318 482,865 $ (132,665) $ (76,148) $ 367,613 $ 523,219 $ -787.11% Beginning Fund Balance July 1 (1,460,904) $ (319,360) $ (47,041) $ 157,715 $ 157,715 $ 525,328 $ 233.09% Ending Fund Balance June 30 (978,039) $ (47,041) $ (179,706) $ 81,567 $ 525,328 $ 1,048,546 $ 1185.50% Adjustment to Fund Balance 658,679 $ 337,421 $
Adjusted Ending Fund Balance (319,360) $ (47,041) $ 157,715 $ 81,567 $ 525,328 $ 1,048,546 $ 1185.50% $1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

Budget Highlights: The City continues to work to keep a second ambulance in operation full‐time to provide necessary services for our community. FY23 saw our ISO rating improve from a 3 to a 2. 34%
65%
EXPENSE 1% 0%
Wages and Benefits
Maintenance and
Operation
Debt Service
Capital Outlay
69%
0%
24%
2% REVENUE 5%

AMBULANCE CHARGES

FIRE MED
IGT

FROM OTHER FUNDS

FROM GENERAL FUND
Senior
Pool Center Total
Actual Fund Balance, June 30, 2022 (135,810) (122,591) (258,401) Estimated Beginning Fund Balance, June 30, 2023 (168,643) (117,144) (285,788) Revenues:

Charges for Service 41,000 24,000 65,000
JPA Reimbursements 83,400 - 83,400
Contributions - 4,000 4,000
CARES ACT COVID - 23,000
Grants - 220,000
Transfers In From Other Funds 148,000 100,000 248,000
Total Revenues $ 371,000 272,400 $ 643,400 $
Expenses: Wages and Benefits 81,274 115,309 196,583
Office Supplies 400 - 400
Department Tools and Supplies 40,000 16,500 56,500
Concession Stand Supplies 5,000 - 5,000
Utilities/Communications 41,050 13,500 54,550
Equipment Maintenance 7,000 - 7,000
Kitchen Remodel 220,000 220,000
Professional Services 45,000 2,500 47,500
Insurance 5,321 2,687 8,008
Capital Outlay 46,700 - 46,700
Total Expenses 370,496 271,745 642,241
Projected Net Result 504 655 1,159
Projected Ending Fund Balance, June 30, 2024 (116,489) $ (168,139) $ (284,628) $

CITY OF KINGSBURG
Summary of Recreation Funds
2023-24 Fiscal Year Budget
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change POOL
021-0000-433-0201 PUBLIC SWIMMING 6,965 $ 2,689 $ 8,196 $ 7,000 $ $ 5,537 $ 7,000 7,000 $ 0.00% 021-0000-433-0202 RED CROSS LESSONS 8,150 $ 11,082 $ 10,800 $ 6,500 $ $ 2,115 $ 6,500 6,500 $ 0.00% 021-0000-433-0203 LAP SWIMMING 3,318 $ 7,494 $ 4,625 $ 4,000 $ $ 1,185 $ 2,500 2,500 $ -37.50% 021-0000-433-0204 GROUP RENTALS 2,390 $ 16,220 $ 13,860 $ 15,000 $ $ 4,160 $ 15,000 15,000 $ 0.00% 021-0000-433-0206 CONCESSION STAND SALES 3,664 $ 2,612 $ 6,329 $ 6,000 $ $ 3,603 $ 6,000 6,000 $ 0.00% 021-0000-433-0207 AQUA AEROBICS 4,185 $ 10,233 $ 5,583 $ 6,000 $ $ 1,806 $ 4,000 2,500 $ -33.33% 021-0000-462-0100 MISCELANEOUS 682,151 $ - $ - $ - $ - $ - $ - $ 021-0000-462-0120 CARES ACT COVID 19 - $ 1,612 $ - $ 53,000 $ - $ 15,000 $ - $ 021-0000-463-0201 POOL REIMB 49,551 $ 63,282 $ 79,738 $ 61,000 $ $ 77,145 $ 83,400 99,143 $ 36.72% Sub-Total 760,373 $ 115,223 $ 129,131 $ 158,500 $ 95,550 $ 153,643 $ 124,400 $ -21.51% 021-0000-471-0110 FROM GENERAL FUND 100,000 $ 100,000 $ 110,000 $ 120,000 $ - $ 120,000 $ 148,000 $ 23.33% TOTAL, POOL 860,373 $ 215,223 $ 239,131 $ 278,500 $ 95,550 $ 273,643 $ 272,400 $ -2.19%

SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION 11,842 $ - $ 28,122 $ 24,000 $ $ 8,000 $ 24,000 16,000 $ 022-0000-461-0101 LUNCH CONTRIBUTIONS 6,816 $ - $ 12,814 $ 10,000 $ $ 4,770 $ 4,000 4,500 $ 022-0000-461-0105 SENIOR CENTER DONATIONS - $ - $ - $ - $ - $ - $ - $ Sub-Total 18,658 $ - $ 40,936 $ 34,000 $ 12,770 $ 20,500 $ 28,000 $ 022-0000-462-0110 SJVAP Public Benefit Grant - $ 20,000 $ - $ - $ 1,785 $ 1,785 $ - $ 022-0000-462-0120 CARES ACT COVID 19 - $ 53,007 $ - $ 16,000 $ 28,056 $ 28,056 $ 23,000 $ 022-0000-462-0130 KITCHEN REMODEL GRANT - $ - $ - $ - $ - $ - $ 220,000 $ 022-0000-471-0110 FROM GENERAL FUND 55,000 $ 55,000 $ 55,000 $ 65,000 $ - $ 65,000 $ 100,000 $ 53.85% TOTAL, SENIOR CENTER 73,658 $ 128,007 $ 95,936 $ 115,000 $ 42,611 $ 115,341 $ 371,000 $ 222.61% TOTAL, RECREATION FUNDS 934,031 $ 343,230 $ 335,066 $ 393,500 $ 138,162 $ 388,984 $ 643,400 $ 63.51% Revenues $ 343,230 934,031 $ 335,066 $ 393,500 $ 138,162 $ 388,984 $ 643,400 $ 63.51% Expenses $ 433,321 885,436 $ 458,354 $ 393,030 $ 343,673 $ 416,371 $ 642,241 $ 63.41% $ (90,092) 48,595 $ (123,287) $ 470 $ (205,511) $ (27,387) $ 1,159 $

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change POOL
021-9100-529-5108 LIFEGUARDS 49,436 $ 61,653 $ 103,820 $ 72,000 $ $ 51,402 $ 65,000 70,000 $ -9.72% 021-9100-529-5111 AQUA AEROBICS 3,355 $ 8,078 $ 3,138 $ 6,500 $ $ 2,509 $ 5,000 5,000 $ -23.08% 021-9100-529-5121 FICA 4,035 $ 5,335 $ 8,177 $ 6,005 $ $ 4,124 $ 5,355 5,738 $ -10.83% 021-9100-529-5127 WORKERS COMP 4,798 $ 5,055 $ 5,886 $ 6,592 $ $ 5,493 $ 5,897 6,592 $ -10.54% 021-9100-529-5131 EAP 21 $ 19 $ 20 $ 20 $ $ 17 $ 22 20 $ 10.00% TOTAL WAGES & BENEFITS 61,645 80,140 $ 121,041 $ 91,117 $ 63,545 $ 87,350 $ 81,274 $ -10.80% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE 136 $ 1,426 $ 393 $ 300 $ $ 105 $ 400 400 $ 33.33% 021-9100-529-5210 DEPT TOOLS & SUPPLIES 38,523 $ 42,212 $ 41,369 $ 35,000 $ $ 21,393 $ 40,000 35,000 $ 14.29% 021-9100-529-5213 CONCESSION STAND SUPPLIES 3,661 $ 3,219 $ 2,865 $ 3,500 $ $ 3,775 $ 5,000 4,500 $ 42.86% 021-9100-529-5216 COMMUNICATIONS 975 $ 900 $ 983 $ 1,050 $ $ 750 $ 1,050 1,050 $ 0.00% 021-9100-529-5218 UTILITIES 16,586 $ 31,822 $ 47,036 $ 40,000 $ $ 36,572 $ 40,000 43,000 $ 0.00% 021-9100-529-5226 EQUIPMENT MAINTENANCE 3,537 $ 7,561 $ 2,901 $ 7,000 $ $ 9,313 $ 7,000 12,500 $ 0.00% 021-9100-529-5261 LIABILITY INSURANCE 2,003 $ 2,024 $ 2,637 $ 3,178 $ $ 2,648 $ 3,481 3,178 $ 9.53% 021-9100-529-5262 PROPERTY INSURANCE 304 $ 450 $ 825 $ 1,111 $ $ 926 $ 1,240 1,111 $ 11.61% 021-9100-529-5264 ERMA 626 $ 564 $ 800 $ 783 $ $ 653 $ 548 783 $ -30.01% 021-9100-529-5265 RISK MGT/RMA ADMIN FEES 169 $ 133 $ 39 $ 5 $ $ 4 $ 52 5 $ 940.00% 021-9100-529-5266 UNEMPLOYMENT INS LIABLITY - $ - $ 1,645 $ - $ $ - $ - - $ 021-9100-529-5270 PROFESSIONAL SERVICES 36,712 $ 38,993 $ 34,618 $ 40,000 $ $ 40,000 $ 45,000 41,000 $ 12.50% 021-9100-529-5341 COVID-19 - $ 3,451 $ - $ $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS 103,232 132,756 $ 136,110 $ 131,927 $ 116,138 $ 142,527 $ 143,771 $ 8.98% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS 621,945 $ 1,878 $ 10,959 $ 55,000 $ $ 38,319 $ 46,700 38,319 $ 021-9100-529-5728 SAND FILTER REPLACEMENT 19,915 $ 24,829 $ 25,490 $ - $ $ - $ - - $ TOTAL CAPITAL OUTLAY 641,860 26,707 $ 36,449 $ 55,000 $ 38,319 $ 38,319 $ 46,700 $ -15.09% TOTAL, POOL 806,738 239,603 $ 293,600 $ 278,044 $ 218,003 $ 268,196 $ 271,745 $ -2.27%

SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME 24,972 $ 37,248 $ 57,621 $ 55,000 $ $ 44,152 $ 64,779 55,000 $ 17.78% 022-7100-529-5121 FICA 1,910 $ 2,864 $ 4,408 $ 4,208 $ $ 3,282 $ 4,956 4,208 $ 17.78% 022-7100-529-5122 PERS UAL - $ - $ 2,182 $ - $ $ - $ - - $ 022-7100-529-5123 PERS 55 $ 1,363 $ 1,765 $ 1,650 $ $ 1,397 $ 2,076 1,650 $ 022-7100-529-5127 WORKERS COMP 2,280 $ 2,359 $ 2,747 $ 3,076 $ $ 2,563 $ 2,752 3,076 $ -10.53% 022-7100-529-5131 EAP 3 $ 3 $ 11 $ 12 $ $ 10 $ 6 12 $ -50.00% TOTAL WAGES & BENEFITS 29,221 43,837 $ 68,734 $ 63,946 $ 51,404 $ 63,946 $ 74,568 $ 16.61% 022-7100-529-5210 DEPT TOOLS & SUPPLIES 2,761 $ 774 $ 805 $ 1,250 $ $ 3,118 $ 3,500 3,500 $ 180.00% 022-7100-529-5261 LIABILITY INSURANCE 326 $ 349 $ 1,417 $ 1,891 $ $ 1,576 $ 1,023 1,891 $ -45.90% 022-7100-529-5262 PROPERTY INSURANCE 49 $ 78 $ 443 $ 661 $ $ 551 $ 364 661 $ -44.93% 022-7100-529-5264 ERMA 102 $ 97 $ 430 $ 466 $ $ 388 $ 161 466 $ -65.45% 022-7100-529-5265 RISK MGT/RMA ADMIN FEES 27 $ 23 $ 21 $ 3 $ $ 3 $ 15 3 $ 400.00% 022-7100-529-5266 UNEMPLOYMENT INS LIABLITY - $ - $ 98 $ $ - $ - - $ 022-7100-529-5341 COVID-19 2,621 $ 104,351 $ 38,462 $ - $ $ 12,621 $ - 12,621 $ TOTAL MAINTENANCE & OPERATIONS 5,885 105,672 $ 41,677 $ 4,271 $ 18,256 $ 19,142 $ 5,063 $ 18.54% TOTAL, SENIOR CENTER - NUTRITION 149,508 35,106 $ 110,411 $ 68,217 $ 69,660 $ 83,087 $ 79,631 $ 16.73%

SENIOR CENTER - OPERATIONS
022-7200-529-5101 SALARIES 19,458 $ 19,645 $ 21,887 $ 20,712 $ $ 21,992 $ 31,824 27,780 $ 53.65% 022-7200-529-5121 FICA 1,442 $ 1,456 $ 1,622 $ 1,584 $ $ 1,639 $ 2,435 2,125 $ 53.65% 022-7200-529-5122 PERS-UAL - $ 157 $ 2,682 $ 2,306 $ $ - $ - - $ -100.00% 022-7200-529-5123 PERS 1,400 $ 1,488 $ 1,481 $ 1,547 $ $ 1,557 $ 2,444 1,967 $ 57.98% 022-7200-529-5125 MEDICAL 2,415 $ 1,608 $ 4,083 $ 2,740 $ $ 3,195 $ 3,042 4,036 $ 11.01% 022-7200-529-5127 WORKERS COMP 814 $ 843 $ 981 $ 1,099 $ $ 916 $ 983 1,099 $ -10.56% 022-7200-529-5131 EAP 4 $ 4 $ 4 $ 4 $ $ 3 $ 4 4 $ 0.00% 022-7200-529-5133 LIFE INSURANCE 2 $ 10 $ 10 $ 9 $ $ 7 $ 9 9 $ 0.00% TOTAL WAGES & BENEFITS 25,535.55 25,210 $ 32,749 $ 30,001 $ 29,310 $ 37,020 $ 40,740 $ 35.79% 022-7200-529-5210 DEPT TOOLS & SUPPLIES 4,244 $ 6,135 $ 4,510 $ 4,200 $ $ 6,487 $ 13,000 6,000 $ 209.52% 022-7200-529-5216 COMMUNICATIONS 1,950 $ 2,307 $ 4,521 $ 4,000 $ $ 7,135 $ 6,500 6,500 $ 62.50% 022-7200-529-5218 UTILITIES 9,062 $ 8,960 $ 9,865 $ 5,500 $ $ 9,761 $ 7,000 12,000 $ 27.27% 022-7200-529-5261 LIABILITY INSURANCE 422 $ 430 $ 562 $ 668 $ $ 557 $ 735 668 $ 10.03% 022-7200-529-5262 PROPERTY INSURANCE 64 $ 96 $ 176 $ 234 $ $ 195 $ 262 234 $ 11.97% 022-7200-529-5264 ERMA 132 $ 120 $ 171 $ 165 $ $ 138 $ 116 165 $ -29.70% 022-7200-529-5265 RISK MGT/RMA ADMIN FEES 36 $ 28 $ 8 $ 1 $ $ 1 $ 11 1 $ 1000.00% 022-7200-529-5270 PROFESSIONAL SERVICES 2,147 $ 924 $ 1,780 $ 2,000 $ $ 2,188 $ 2,500 2,500 $ 25.00% 022-7200-529-5701 SENIOR CENTER KITCHEN REMODEL - $ - $ - $ - $ $ 240 $ 220,000 TOTAL MAINTENANCE & OPERATIONS 18,057 18,999 $ 21,594 $ 16,768 $ 26,701 $ 28,068 $ 250,124 $ 1391.67% TOTAL, SENIOR CENTER - OUTREACH 43,593 44,210 $ 54,343 $ 46,769 $ 56,010 $ 65,088 $ 290,864 $ 521.91% TOTAL SENIOR CENTER 78,699 193,718 $ 164,754 $ 114,986 $ 125,670 $ 148,175 $ 370,496 $ 222.21% TOTAL WAGES & BENEFITS 116,401 $ 149,188 $ 222,525 $ 185,064 $ 144,259 $ 188,315 $ 196,583 $ 6.22% TOTAL MAINTENANCE & OPERATIONS 124,050 $ 257,427 $ 199,380 $ 152,966 $ 145,957 $ 174,095 $ 148,834 $ -2.70% TOTAL DEBT SERVICE - $ - $ - $ - $ - $ - $ - $
TOTAL TRANFERS OUT - $ - $ - $ - $ - $ - $ 220,000 $
TOTAL CAPITAL OUTLAY 641,860 $ 26,707 $ 36,449 $ 55,000 $ 38,319 $ 38,319 $ 46,700 $ -15.09% TOTAL, RECREATION FUND 885,436 $ 433,321 $ 458,354 $ 393,030 $ 343,673 $ 416,371 $ 642,241 $ 63.41% Revenues $ 343,230 934,031 $ 335,066 $ 393,500 $ 138,162 $ 388,984 $ 643,400 $

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 as of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/14/2023 PROJECTED PROPOSED Change

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
Expenses $ 433,321 885,436 $ 458,354 $ 393,030 $ 343,673 $ 416,371 $ 642,241 $ $ (90,092) 48,595 $ (123,287) $ 470 $ (205,511) $ (27,387) $ 1,159 $ Crandell Swim Complex
Pool 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 %
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Public Swimming 6,965 $ 2,689 $ 8,196 $ 7,000 $ 7,000 $ 7,000 $ 0.00% Red Cross Lessons 8,150 $ 11,082 $ 10,800 $ 6,500 $ 6,500 $ 6,500 $ 0.00% Lap Swimming 3,318 $ 7,494 $ 4,625 $ 4,000 $ 2,500 $ 2,500 $ -37.50% Group Rentals 2,390 $ 16,220 $ 13,860 $ 15,000 $ 15,000 $ 15,000 $ 0.00% Concession Stand Sales 3,664 $ 2,612 $ 6,329 $ 6,000 $ 6,000 $ 6,000 $ 0.00% Aqua Aerobics 4,185 $ 10,233 $ 5,583 $ 6,000 $ 2,500 $ 4,000 $ -33.33% Miscelaneous-CARES Act - $ 1,612 $ - $ 53,000 $ 15,000 $ - $ Pool Reimb 731,701 $ 63,282 $ 79,738 $ 61,000 $ 99,143 $ 83,400 $ 36.72% Transfer In From General Fund 100,000 $ 100,000 $ 110,000 $ 120,000 $ 120,000 $ 148,000 $ 23.33% TOTAL REVENUES 860,373 $ $ 215,223 $ 239,131 $ 278,500 $ 273,643 $ 272,400 -2.19%

EXPENDITURES
Wages and Benefits 61,645 $ 80,140 $ 121,041 $ 91,117 $ 87,350 $ 81,274 $ -10.80% Maintenance and Operation 103,232 $ 132,756 $ 136,110 $ 131,927 $ 142,527 $ 143,771 $ 8.98% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay $ 26,707 641,860 $ 36,449 $ 55,000 $ 38,319 $ 46,700 $ -15.09% TOTAL EXPENDITURES $ 806,738 $ 239,603 $ 293,600 $ 278,044 $ 268,196 $ 271,745 -2.27% Net Revenue/(Expenditures) 53,635 $ (24,380) $ (54,469) $ 456 $ 5,447 $ 655 $ 43.72% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (24,380) 53,635 $ (54,469) $ 456 $ 5,447 $ 655 $ 43.72% Beginning Fund Balance July 1 (97,377) $ (43,741) $ (68,122) $ (122,591) $ (122,591) $ (117,144) $ -4.44% Ending Fund Balance June 30 (43,741) $ (68,122) $ (122,591) $ (122,136) $ (117,144) $ (116,489) $ -4.62% $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

Budget Highlights: Pool revenues remain relatively consistent with subsidy for operationsfrom the City's General Fund. Funding is incorporated for operations as well as capital for equipment replacement. The City shares eligibile operational costs 50/50 with the High School through a JPA.
3% 2% 1% 6% 2%
1%
31% 54%

REVENUES
Public Swimming
Red Cross Lessons
Lap Swimming
Group Rentals
Concession Stand Sales
Aqua Aerobics
Pool Reimb
From General Fund
30%
53%
17%

EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay
Senior Center
Senior Center 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Senior Nutrition 11,842 $ - $ 28,122 $ 24,000 $ 16,000 $ 24,000 $ Lunch Contributions 6,816 $ - $ 12,814 $ 10,000 $ 4,500 $ 4,000 $ SJVAP Public Benefit Grant $ 20,000 - $ - $ - $ 1,785 $ - $ Kitchen Remodal Grant $ 220,000
Cares Act -Covid 19 - $ 53,007 $ - $ 16,000 $ 28,056 $ 23,000 $ Transfer from General Fund 55,000 $ 55,000 $ 55,000 $ 65,000 $ 65,000 $ 100,000 $ 53.85% TOTAL REVENUES 73,658 $ $ 128,007 $ 95,936 $ 115,000 $ 115,341 $ 371,000 222.61%

EXPENDITURES
Wages and Benefits 54,756 $ 69,047 $ 101,484 $ 93,947 $ 100,965 $ 115,309 $ 22.74% Maintenance and Operation 23,942 $ 124,671 $ 63,270 $ 21,039 $ 47,210 $ 255,187 $ 1112.92% Debt Service - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 78,699 $ 193,718 $ 164,754 $ 114,986 $ 148,175 $ 370,496 222.21% Net Revenue/(Expenditures) (5,040) $ (65,711) $ (68,818) $ 14 $ (32,834) $ 504 $ 3494.98% Changes in Fund Balance (2,874) $ (2) $ (6) $
Net Increase/(Decrease) in Fund Balance $ (65,713) (7,914) $ (68,824) $ 14 $ (32,834) $ 504 $ 3494.98% Beginning Fund Balance July 1 6,642 $ (1,272) $ (66,986) $ (135,810) $ (135,810) $ (168,643) $ 24.18% Ending Fund Balance June 30 (1,272) $ (66,986) $ (135,810) $ (135,796) $ (168,643) $ (168,139) $ 23.82% $‐
$100,000
$200,000
$300,000
$400,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

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

Budget Highlights: There is a an increase in the Federal subsidy provided for annual lunches. Most of that is being offset by raises in wages (due to minimum wage changes) for support staff. 31%
69%

EXPENSES
Wages and Benefits
Maintenance and
Operation
19%
3%
78%

REVENUES
Senior Nutrition
Lunch Contributions
Transfer from General Fund
Estimated Projected
Beginning
Fund Balance Grant Transfers Total Capital Transfers Total Net Ending Fund
Balance
6/30/2023 Funds In Revenue Projects Out Expenses Result 6/30/2024

FEDERAL PROJECTS
030 CDBG-20th Street Project - (215,932) - - - - - - (215,932)

CMAQ/RSTP
038 Sierra St. Traffic Signal Synchronization - - - - - - - - - 039 Sierra St. Transit Stop - - - - - - - - -
043 Sierra St. Reconstruction - - - - - - - - -
045 Rafer Johnson Drive/Sierra St. - - - - - - - - -

049 6th Avenue Reconstruction - - - - - - - - -

054 18th/Kern Lighted Crosswalk - - - - - - - - -
055 Bethel Ave Improvement - - - - - - - - -
056 Madsen Avenue Reconst Sierra to Stroud - (60,331) - - - - - - (60,331) 057 Madsen Ave Bike Path Stroud to Kamm - - - - - - - - - 058 Bethel/Sierra Roundabout - 8,538 - - - - - - 8,538
059 Mehlert Ave Reconstruction - - - - - - - - -
060 12th Ave Sidewalks-Stroud-Aslan 58,700 - - 58,700 - - - 58,700 58,700 -
061 18th Ave Sidewalks-Stroud-Klepper 145,000 - - 145,000 - - - 145,000 145,000 062 18th Ave Sidewalks-Sierra-Stroud 145,000 - - 145,000 - - - 145,000 145,000 GRANTS
031 Park Improvement Grants 1,244,000 - - 1,244,000 1,244,000 - 1,244,000 - 032 Transient Orientated Development Grant 445,000 - - 445,000 445,000 - 445,000 - - 033 San Joaquin Valley Air Grant - 21 - - - - - - 21
-
034 SLESF COPS 150,000 13,970 - 150,000 - 150,000 150,000 - 13,970 -
036 ARPA FUND - 1,690,767 - - - 298,000 298,000 (298,000) 1,392,767 -
108 ACT TASK FORCE Grant 192,248 10,171 - 192,248 - 192,248 192,248 - 10,171 109 SCHOOL RESOURCE OFFICER - - - - - - - - -
110 KJUHSD SRO 132,665 - - 132,665 - 132,665 132,665 - - 111 ELEMENTARY SRO 132,665 - - 132,665 - 132,665 132,665 - - 120 TRI-COUNTY EMT PARAMEDIC 405,057 - - 405,057 - 405,057 405,057 - - 3,050,33 1,447,205 - 5 3,050,33 1,689,00 5 1,310,63 0 2,999,63 6 50,700 6 1,497,90 5 City of Kingsburg
Summary of Grants and Federal Projects Funds
2023-2024 Fiscal Year Budget
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL BUDGET 4/30/2023 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CDBG
030-0000-423-0503 19TH, 20TH & 21ST PROJECT - $ - $ - $ - $ - $ - $ - $ 030-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ 030-0000-423-0597 SENIOR CENTER IMPROVEMENTS $ 17,983 - $ 171,520 $ - $ $ - $ - - $ TOTAL - $ 17,983 $ 171,520 $ - $ - $ - $ - $

PARK IMPROVEMENTS
031-0000-423-0310 HOUSING RELATED PK GRANT - $ - $ - $ - $ - $ - $ - $ 031-0000-451-0101 PROP 68 GRANT-ATHWAL PARK RESTROOM - $ - $ - $ 185,000 $ - $ 185,000 $ - $ -100.00% 031-0000-451-0102 PROP 68 GRANT-DOG PARK - $ - $ - $ - $ - $ - $ 1,244,000 $ TOTAL - $ - $ - $ 185,000 $ - $ 185,000 $ 1,244,000 $ 572.43%

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

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

RAF/SIERRA ST LIGHTED CROSSWALK
045-0000-423-0607 CMAQ GRANTS $           ‐ ‐ $               ‐ $               ‐ $               ‐ $               ‐ $               ‐ $ 045-0000-471-0101 FROM OTHER FUNDS $           ‐ ‐ $               ‐ $               ‐ $               ‐ $               ‐ $               ‐ $ TOTAL - $ - $ - $ - $ - $ - $ - $
SIERRA ST SIDEWALK 16-18
048-0000-423-0607 CML GRANTS - $ - $ - $ - $ $              ‐ $ - - $ 048-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL - $ - $ - $ - $ - $ - $ - $
6TH ST RECONSTRUCT
049-0000-423-0608 STPL GRANTS - $ - $ - $ - $ $              ‐ $ - - $ 049-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ $              ‐ $ - - $ TOTAL - $ - $ - $ - $ - $ - $ - $
18TH AVE SIDEWALK
052-0000-423-0610 CML GRANTS 1,000 $ - $ - $ - $ - $ - $ - $ $ - - $ - $ - $ - $ - $
TOTAL 1,000 $ - $ - $ - $ - $ - $ - $
10TH AVENUE RECONSTRUCT
053-0000-423-0607 CML GRANTS - $ 3,803 $ 14,355 $ - $ - $ - $ - $ 053-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ `- $ 3,803 $ 14,355 $ - $ - $ - $ - $
18TH/KERN LIGHTED CROSSWALK
054-0000-423-0607 CML GRANTS 93,769 $ 5,065 $ 16,594 $ - $ $              ‐ $ - - $ 054-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ $              ‐ $ - - $ TOTAL 93,769 5,065 $ 16,594 $ - $ - $ - $ - $

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

MADSEN AVE RECONST SIERRA TO STROUD
056-0000-423-0607 CML GRANTS $ ‐ $ 538,715 52,430 $ - $ 6,860 $ 6,860 $ - $ 056-0000-471-0101 FROM OTHER FUNDS $ ‐ ‐ $ ‐ $ ‐ $ $ - $ ‐ ‐ $ TOTAL - $ 52,430 $ 538,715 $ - $ 6,860 $ 6,860 $ - $

MADSEN AVE BIKE PATH-STROUD TO KAMM
057-0000-423-0607 CML GRANTS 53,979 $ 11,096 $ 218,629 $ 164,659 $ 238,119 $ 238,119 $ - $ -100.00% 057-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ $ - $ - - $ TOTAL 53,979 11,096 $ 218,629 $ 164,659 $ 238,119 $ 238,119 $ - $ -100.00%

BETHEL/SIERRA ROUNDABOUT
058-0000-423-0607 CMAQ GRANTS 56,000 $ 79,648 $ 93,680 $ 1,075,000 $ $ - $ - 1,232,710 $ -100.00% 058-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL 56,000 $ 79,648 $ 93,680 $ 1,075,000 $ - $ 1,232,710 $ - $ -100.00%

MEHLERT AVE RECONSTRUCTION
059-0000-423-0607 CMAQ GRANTS 5,260 $ 2,104 $ 226,881 $ - $ $ - $ - - $ 059-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL 5,260 $ 2,104 $ 226,881 $ - $ - $ - $ - $

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL BUDGET 4/30/2023 PROJECTED PROPOSED Change FEDERAL PROJECTS:

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
12TH AVE SIDEWALKS-STROUD-ASLAN
060-0000-423-0607 CMAQ GRANTS - $ 3,000 $ 9,000 $ 58,700 $ - $ - $ 58,700 $ 0.00% 060-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL - $ 3,000 $ 9,000 $ 58,700 $ - $ - $ 58,700 $ 0.00% 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS - $ 3,895 $ 48,590 $ 104,800 $ $ 14,366 $ 145,000 14,366 $ 38.36% 061-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ - $ - $ - $ - $ TOTAL - $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 14,366 $ 145,000 $ 38.36% 18TH AVE SIDEWALKS-SIERRA-STROUD
062-0000-423-0607 CMAQ GRANTS - $ - $ - $ - $ $ - $ 145,000 062-0000-471-0101 FROM OTHER FUNDS - $ - $ - $ 146,957 $ - $ 65,000 $ - $ -100.00% TOTAL - $ - $ - $ 146,957 $ - $ 65,000 $ 145,000 $ -1.33%

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

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

COPS SLESF
034-0000-421-0106 COPS SLESF GRANT 155,948 $ 156,727 $ 161,285 $ 150,000 $ $ 145,271 $ 150,000 150,000 $ 0.00% 034-0000-451-0101 INTEREST . - $ 825 $ - $ 1,861 $ 1,861 $ - $ TOTAL 155,948 $ 156,727 $ 162,110 $ 150,000 $ 147,133 $ 151,861 $ 150,000 $ 0.00%

LINNAEA VILLAS PUBLIC PROJECT
035-0000-421-0106 LINNAEA VILLAS PUBLIC PROJECT - $ 1,029,644 $ 714,429 $ - $ $ 210,162 $ - 210,162 $ 035-0000-471-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
TOTAL - $ 1,029,644 $ 714,429 $ - $ 210,162 $ 210,162 $ - $

ARPA FUND
036-0000-421-0106 ARPA FUNDS - $ - $ 1,448,245 $ 1,448,245 $ $ 1,448,245 $ - 1,448,245 $ -100.00% 036-0000-451-0101 INTEREST - $ - $ 6,582 $ - $ 23,638 $ 31,518 $ - $ TOTAL - $ - $ 1,454,827 $ 1,448,245 $ 1,471,883 $ 1,479,763 $ - $ -100.00%

ACT TASK FORCE
108-0000-463-0119 ACT TASK FORCE GRANT 154,110 $ 133,195 $ 166,862 $ 147,530 $ $ 167,249 $ 192,248 167,249 $ 30.31% 108-0000-451-0101 INTEREST - $ - $ 116 $ - $ 273 $ 273 $ - $ 108-0000-463-0100 MISCELLANEOUS - $ - $ 1,846 $ 264 $ 264 $ - $ TOTAL 154,110 $ 133,195 $ 168,824 $ 147,530 $ 167,786 $ 167,786 $ 192,248 $ 14.58%

SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT 95,602 $ 490.84 $ 98,439 $ 152,362 $ $ 71,378 $ - 152,362 $ -100.00% 109-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
TOTAL 95,602 $ 491 $ 98,439 $ 152,362 $ 71,378 $ 152,362 $ - $ -100.00%

KJUHSD SRO
110-0000-463-0119 SRO GRANT - $ - $ - $ - $ - $ - $ 132,665 $ 110-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
TOTAL - $ - $ - $ - $ - $ - $ 132,665 $

ELEMENTARY SRO
111-0000-463-0119 SRO GRANT - $ - $ - $ - $ $ - $ 132,665 - $ 111-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
TOTAL - $ - $ - $ - $ - $ - $ 132,665 $

TRI-COUNTY EMT PARAMEDIC
120-0000-422-0400 TRI-COUNTY-EMTPARAMEDIC - $ - $ - $ 384,000 $ 312,107 $ 384,000 $ 405,057 $ 5.48% 120-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
TOTAL - $ - $ - $ 384,000 $ 312,107 $ 384,000 $ 405,057 $ 5.48% TOTAL GRANTS & FEDERAL PROJECTS 885,546 $ 521,853 $ 4,004,192 $ 4,462,253 $ 2,639,792 $ 4,287,988 $ 3,050,335 $ 15.55% TOTAL TRANSFERS IN $ - $ - $ - $ - $ - $ - $ -
TOTAL, GRANTS & FED PROCECTS FUNDS 885,546 $ 521,853 $ 4,004,192 $ 4,462,253 $ 2,639,792 $ 4,287,988 $ 3,050,335 $ 15.55% Revenues $ 885,546 $ 521,853 $ 4,004,192 $ 4,462,253 $ 2,639,792 $ 4,287,988 $ 3,050,335 15.55% Expenses $ ‐ ‐ $ ‐ $ $ 438,900 $ 420,422 $ 475,797 $ 1,310,636 $ 885,546 $ 521,853 $ 4,004,192 $ 4,023,353 $ 2,219,370 $ 3,812,191 $ ‐ 1,739,699 100.00% FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 4/20/2023 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CDBG
030-9100-549-5730 19TH, 20TH & 21ST - $ - $ - $ - $ - $ - $ - $ 030-9100-549-5732 SMITH STREET RECONSTRUCTION - $ - $ - $ - $ - $ - $ 030-9100-549-5733 SENIOR CENTER IMPROVEMENTS 17,983 $ 60,287 $ 132,282 $ - $ - $ - $ - $ CDBG TOTAL 17,98 $ 60,28 3 $ 132,28 7 $ - 2 $ - $ - $ - $

PARK IMPROVEMENTS
031-9100-549-5713 PARK IMPROVEMENTS TOTAL 75,000 $ - $ - $ - $ - $ - $ 031-9100-549-5743 SOLAR INSTALLATION SENIOR BLG - $ - $ - $ - $ - $ - $ 031-9100-549-5744 PROP 68 GRANT-ATHWAL PARK RESTROOM - $ - $ - $ 185,000 $ 11,456 $ 185,000 $ 031-9100-549-5745 PROP 68 GRANT-DOG PARK - $ - $ - $ - $ - $ - $ 1,244,000 $ PARK IMPROVEMENTS TOTAL 75,00 $ - 0 $ - $ 185,00 $ 11,45 0 $ 185,00 6 $ 1,244,00 0 $ 0

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

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

SIERRA ST LIGHTED CROSSWALK
045-9100-549-5742 SIERRA ST LIGHTED CROSSWA $ - - $ - $ - $ - $ - $ - $ SIERRA ST SIDEWALK 16-18
048-9100-549-5740 SIERRA ST SIDEWALK 16-18 $ - - $ - $ - $ - $ - $ - $ 6TH ST RECONSTRUCT
049-9100-549-5741 6TH ST RECONSTRUCT $ - - $ - $ - $ - $ - $ - $ 10TH AVE RECONSTRUCTION
053-9100-549-5746 SIERRA TO STROUD - $ - $ - $
053-9100-549-5747 10TH AVE BIKE TRAIL 7,026 $ 3,803 $ 16,718 $ 10TH AVE RECONS TOTAL $ 3,80 7,026 $ 16,71 3 $ - 8 $ - $ - $ - $ 18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 5,721 115,318 $ 18,12 $ - 7 $ - $ - $ - $

BETHEL AVENUE IMPROVEMENTS
055-9100-549-5747 BETHEL AVENUE IMPROVEMENTS $ 44,42 13,461 $ - 4 $ - $ - $ - $ - $

MADSEN AVE RECON SIERRA-STROUD
056-9100-549-5746 MADSEN AVE RECONSTRUCT 22,56 $ 52,43 2 $ 555,48 0 $ - 6 $ 22,86 $ 22,86 0 $ - 0 $

MADSEN AV BIKE PATH STROUD-KAMM
057-9100-549-5749 MADSEN AVE BIKE PATH $ 39,43 104,677 $ 310,82 0 $ 164,65 7 $ - 9 $ 164,65 $ -100.00% 9

BETHEL/SIERRA ROUNDABOUT
058-9100-549-5744 BETHEL/SIERRA ROUNDABOUT $ 79,11 48,000 $ 93,68 0 $ 1,075,00 0 $ 1,232,71 0 $ 1,232,71 0 $ -100.00% 0

MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ 2,37 21,389 $ 256,27 7 $ - 7 $ - $ - $ 0.00% 12TH AVE SIDEWALKS-STROUD-ASLAN
060-9100-549-5751 12TH AVE SIDEWALKS $ 3,00 - $ 9,00 0 $ 58,70 0 $ - 0 $ 58,70 $ -100.00% 0 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-9100-549-5752 18TH AVE SIDEWALKS $ 4,40 - $ 18,41 0 $ 104,80 4 $ 23,70 0 $ 104,80 5 $ -100.00% 0 18TH AVE SIDEWALKS-SIERRA-STROUD
062-9100-549-5752 18TH AVE SIDEWALKS $ - - $ - $ 146,95 $ - 7 $ 146,95 $ -100.00% 7

CITY OF KINGSBURG

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 4/20/2023 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CITY OF KINGSBURG

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
GRANTS:

TRANSIENT ORIENTED DEVELOPMENT
032-9100-549-5270 TOD PROGRAM 9,20 $ 61,20 0 $ 67,60 0 $ 445,00 0 $ - 0 $ - $ 445,00 $ 0.00% 0

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

COPS SLESF
034-9100-549-5505 TRANSFER TO OTHER FUNDS $ 150,00 100,000 $ 150,00 0 $ 330,16 0 $ 302,64 2 $ 330,16 9 $ 150,00 2 $ -54.57% 0

LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ 1,318,31 - $ 407,14 7 $ - 7 $ 129,22 $ 129,22 7 $ - 7 $

ARPA FUND
036-9100-549-5341 ARPA $ - - $ - $ 1,115,00 $ 1,042,25 0 $ 1,237,241 0 $ 298,00 $ -73.27% 0

ACT TASK FORCE
108-3400-549-5101 SALARIES 94,236 $ 85,442 $ 97,148 $ 85,635 $ 69,586 $ 85,635 $ 82,147 $ -4.07% 108-3400-549-5102 OVERTIME 1,439 $ 3,292 $ 3,378 $ 3,500 $ 2,035 $ 3,500 $ 20,000 $ 471.43% 108-3400-549-5121 FICA 7,396 $ 6,849 $ 6,704 $ 6,819 $ 4,795 $ 6,819 $ 7,814 $ 14.60% 108-3400-549-5122 PERS-UAL - $ 781 $ 11,494 $ 9,536 $ 7,947 $ 9,536 $ 7,802 $ -18.18% 108-3400-549-5123 PERS-PAYROLL 10,118 $ 10,293 $ 10,252 $ 10,484 $ 7,962 $ 10,484 $ 10,269 $ -2.05% 108-3400-549-5125 MEDICAL 3,042 $ 1,791 $ 1,795 $ 1,806 $ 9,760 $ 11,712 $ 13,165 $ 628.96% 108-3400-549-5127 WORKERS COMP 5,686 $ 5,991 $ 6,975 $ 7,811 $ 6,509 $ 7,811 $ 6,998 $ -10.41% 108-3400-549-5129 UNIFORM ALLOWANCE 1,057 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 0.00% 108-3400-549-5131 EAP 17 $ 8 $ 12 $ 15 $ 13 $ 15 $ 13 $ -13.33% 108-3400-549-5133 LIFE INSURANCE 38 $ 36 $ 36 $ 36 $ 26 $ 36 $ 36 $ 0.00% TOTAL WAGES & BENEFITS 123,030 115,482 $ 138,795 $ 126,642 $ 109,633 $ 136,548 $ 149,244 $ 17.85% 108-3400-549-5208 SAFETY EQUIP-WEAPONS - $ - $ 1,000 $ 1,000 $ 412 $ 1,000 $ 1,200 $ 20.00% 108-3400-549-5210 DEPT TOOLS - $ 580 $ 23 $ 500 $ 16 $ 500 $ 600 $ 20.00% 108-3400-549-5216 COMMUNICATIONS 548 $ 560 $ 1,060 $ 1,100 $ 802 $ 1,100 $ 1,100 $ 0.00% 108-3400-549-5222 VEHICLE MAINTENANCE 1,177 $ 1,605 $ 1,225 $ 3,500 $ 1,424 $ 3,500 $ 3,500 $ 0.00% 108-3400-549-5224 FUELS 4,867 $ 5,300 $ 5,727 $ 8,000 $ 1,166 $ 2,500 $ 10,000 $ 25.00% 108-3400-549-5261 LIABILITY INSURANCE 1,596 $ 877 $ 1,655 $ 2,357 $ 1,964 $ 2,357 $ 1,986 $ -15.74% 108-3400-549-5262 PROPERTY INSURANCE 242 $ 195 $ 517 $ 824 $ 687 $ 824 $ 708 $ -14.08% 108-3400-549-5263 VEHICLE INSURANCE 905 $ 765 $ 1,061 $ 1,022 $ 852 $ 1,022 $ 1,567 $ 53.33% 108-3400-549-5264 ERMA 499 $ 245 $ 502 $ 581 $ 484 $ 581 $ 313 $ -46.13% 108-3400-549-5265 RISK MGT/RMA ADMIN FEES 135 $ 58 $ 24 $ 4 $ 3 $ 4 $ 30 $ 650.00% 108-3400-549-5296 TRAINING & EDUCATION - $ 14 $ 1,065 $ 2,000 $ 500 $ 517 $ 2,000 $ 0.00% MATERIAL & SERVICES 9,968 10,199 $ 13,859 $ 20,888 $ 8,311 $ 13,905 $ 23,004 $ 10.13% 108-3400-549-5701 CAPITAL OUTLAY 2,024 $ - $ 51 $ - $ 66,608 $ 66,608 $ 20,000 $ TOTAL, ACT TASK FORCE 125,681 135,022 $ 152,70 $ 147,53 4 $ 184,55 0 $ 217,061 2 $ 192,24 $ 30.31 8 %

SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES 42,578 $ 81,747 $ 91,619 $ 78,389 $ 55,428 $ 78,389 $ - $ -100.00% 109-3400-549-5102 OVERTIME 4,722 $ 4,201 $ 2,268 $ 4,000 $ 2,994 $ 4,000 $ - $ -100.00% 109-3400-549-5121 FICA 3,849 $ 6,513 $ 6,887 $ 6,303 $ 4,444 $ 6,303 $ - $ -100.00% 109-3400-549-5122 PERS-UAL - $ 37,446 $ 10,345 $ 8,729 $ 7,274 $ 8,729 $ - $ -100.00% 109-3400-549-5123 PERS-PAYROLL 24,987 $ 11,989 $ 13,261 $ 15,754 $ 5,027 $ 7,262 $ - $ -100.00% 109-3400-549-5125 MEDICAL 9,903 $ 19,739 $ 21,877 $ 17,023 $ 6,559 $ 7,871 $ - $ -100.00% 109-3400-549-5127 WORKERS COMP 2,843 $ 5,991 $ 6,975 $ 7,811 $ 6,509 $ 7,811 $ - $ -100.00% 109-3400-549-5129 UNIFORM ALLOWANCE 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ - $ -100.00% 109-3400-549-5131 EAP 9 $ 8 $ 18 $ 15 $ 13 $ 15 $ - $ -100.00% 109-3400-549-5133 LIFE INSURANCE 35 $ 27 $ 29 $ 36 $ 25 $ 36 $ - $ -100.00% TOTAL WAGES & BENEFITS 89,925 168,662 $ 154,279 $ 139,060 $ 89,273 $ 121,415 $ - $ -100.00% 109-3400-549-5208 SAFETY EQUIP-WEAPONS - $ - $ 1,000 $ 2,000 $ - $ 2,000 $ - $ -100.00% 109-3400-549-5210 DEPT TOOLS - $ - $ 349 $ 500 $ 139 $ 500 $ - $ -100.00% 109-3400-549-5216 COMMUNICATIONS - $ 44 $ 972 $ 1,100 $ 801 $ 1,100 $ - $ -100.00% 109-3400-549-5222 VEHICLE MAINTENANCE 3,987 $ - $ 305 $ 500 $ 15 $ 500 $ - $ -100.00% 109-3400-549-5224 FUELS - $ - $ 2,700 $ 4,000 $ 3,626 $ 4,500 $ - $ -100.00% 109-3400-549-5261 LIABILITY INSURANCE 798 $ 820 $ 2,400 $ 2,304 $ 1,920 $ 2,304 $ - $ -100.00% 109-3400-549-5262 PROPERTY INSURANCE 121 $ 182 $ 751 $ 805 $ 671 $ 805 $ - $ -100.00% 109-3400-549-5263 VEHICLE INSURANCE 453 $ 765 $ 1,061 $ 1,022 $ 852 $ 1,022 $ - $ -100.00% 109-3400-549-5264 ERMA 249 $ 229 $ 728 $ 567 $ 473 $ 567 $ - $ -100.00% 109-3400-549-5265 RISK MGT/RMA ADMIN FEES 68 $ 54 $ 35 $ 4 $ 3 $ 4 $ - $ -100.00% 109-3400-549-5296 TRAINING & EDUCATION - $ - $ 500 $ 500 $ 517 $ 500 $ - $ -100.00% MATERIAL & SERVICES 5,676 2,095 $ 10,800 $ 13,302 $ 9,016 $ 13,802 $ - $ -100.00% 109-3400-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ TOTAL, SCHOOL RESOURCE OFFICER 170,75 95,601 $ 165,07 6 $ 152,36 9 $ 98,29 2 $ 135,21 0 $ - 7 $ -100.00%

KJUHSD SRO GRANT
110-3400-549-5101 SALARIES - $ - $ - $ - $ - $ - $ 74,448 $ 110-3400-549-5102 OVERTIME - $ - $ - $ - $ - $ - $ 4,000 $ 110-3400-549-5121 FICA - $ - $ - $ - $ - $ - $ 6,001 $
110-3400-549-5122 PERS-UAL - $ - $ - $ - $ - $ - $ 7,074 $ 110-3400-549-5123 PERS-PAYROLL - $ - $ - $ - $ - $ - $ 9,288 $ 110-3400-549-5125 MEDICAL - $ - $ - $ - $ - $ - $ 8,693 $ 110-3400-549-5127 WORKERS COMP - $ - $ - $ - $ - $ - $ 6,998 $ 110-3400-549-5129 UNIFORM ALLOWANCE - $ - $ - $ - $ - $ - $ 1,000 $ 110-3400-549-5131 EAP - $ - $ - $ - $ - $ - $ 13 $
110-3400-549-5133 LIFE INSURANCE - $ - $ - $ - $ - $ - $ 36 $ TOTAL WAGES & BENEFITS - - - - - - $ 117,551 $
110-3400-549-5208 SAFETY EQUIP-WEAPONS - $ - $ - $ - $ - $ - $ 1,200 $ 110-3400-549-5210 DEPT TOOLS - $ - $ - $ - $ - $ - $ 600 $ 110-3400-549-5216 COMMUNICATIONS - $ - $ - $ - $ - $ - $ 1,100 $ 110-3400-549-5222 VEHICLE MAINTENANCE - $ - $ - $ - $ - $ - $ 500 $ 110-3400-549-5224 FUELS - $ - $ - $ - $ - $ - $ 5,000 $ 110-3400-549-5261 LIABILITY INSURANCE - $ - $ - $ - $ - $ - $ 2,059 $ 110-3400-549-5262 PROPERTY INSURANCE - $ - $ - $ - $ - $ - $ 733 $ 110-3400-549-5263 VEHICLE INSURANCE - $ - $ - $ - $ - $ - $ 1,567 $ 110-3400-549-5264 ERMA - $ - $ - $ - $ - $ - $ 324 $
110-3400-549-5265 RISK MGT/RMA ADMIN FEES - $ - $ - $ - $ - $ - $ 31 $ 110-3400-549-5296 TRAINING & EDUCATION - $ - $ - $ - $ - $ - $ 2,000 $ FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 4/20/2023 PROJECTED PROPOSED Change FEDERAL PROJECTS:

CITY OF KINGSBURG

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
MATERIAL & SERVICES - - - - $ - $ - $ 15,114 $
110-3400-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ TOTAL, SCHOOL RESOURCE OFFICER - - $ - $ - $ - $ - $ $ 132,665

ELEMENTARY SRO GRANT
111-3400-549-5101 SALARIES - $ - $ - $ - $ - $ - $ 74,448 $ 111-3400-549-5102 OVERTIME - $ - $ - $ - $ - $ - $ 4,000 $ 111-3400-549-5121 FICA - $ - $ - $ - $ - $ - $ 6,001 $
111-3400-549-5122 KJUHSD SRO - $ - $ - $ - $ - $ - $ 7,074 $ 111-3400-549-5123 PERS-PAYROLL - $ - $ - $ - $ - $ - $ 9,288 $ 111-3400-549-5125 MEDICAL - $ - $ - $ - $ - $ - $ 8,693 $ 111-3400-549-5127 WORKERS COMP - $ - $ - $ - $ - $ - $ 6,998 $ 111-3400-549-5129 UNIFORM ALLOWANCE - $ - $ - $ - $ - $ - $ 1,000 $ 111-3400-549-5131 EAP - $ - $ - $ - $ - $ - $ 13 $
111-3400-549-5133 LIFE INSURANCE - $ - $ - $ - $ - $ - $ 36 $ TOTAL WAGES & BENEFITS - - - - - $ - $ 117,551 $
111-3400-549-5208 SAFETY EQUIP-WEAPONS - $ - $ - $ - $ - $ - $ 1,200 $ 111-3400-549-5210 DEPT TOOLS - $ - $ - $ - $ - $ - $ 600 $ 111-3400-549-5216 COMMUNICATIONS - $ - $ - $ - $ - $ - $ 1,100 $ 111-3400-549-5222 VEHICLE MAINTENANCE - $ - $ - $ - $ - $ - $ 500 $ 111-3400-549-5224 FUELS - $ - $ - $ - $ - $ - $ 5,000 $ 111-3400-549-5261 LIABILITY INSURANCE - $ - $ - $ - $ - $ - $ 2,059 $ 111-3400-549-5262 PROPERTY INSURANCE - $ - $ - $ - $ - $ - $ 733 $ 111-3400-549-5263 VEHICLE INSURANCE - $ - $ - $ - $ - $ - $ 1,567 $ 111-3400-549-5264 ERMA - $ - $ - $ - $ - $ - $ 324 $
111-3400-549-5265 RISK MGT/RMA ADMIN FEES - $ - $ - $ - $ - $ - $ 31 $ 111-3400-549-5296 TRAINING & EDUCATION - $ - $ - $ - $ - $ - $ 2,000 $ MATERIAL & SERVICES - - - - $ - $ - $ 15,114 $
111-3400-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ TOTAL, SCHOOL RESOURCE OFFICER - - $ - $ - $ - $ - $ $ 132,665

TRI-COUNTY EMT PARAMEDIC
120-6100-549-5101 SALARIES $ - - $ - $ 187,000 $ 161,985 $ 187,000 $ 208,088 $ 11.28% 120-6100-549-5102 OVERTIME $ - - $ - $ 74,000 $ 62,610 $ 74,000 $ - $ -100.00% 120-6100-549-5121 FICA $ - - $ - $ 20,000 $ 17,120 $ 20,000 $ 15,919 $ -20.41% 120-6100-549-5123 PERS-PAYROLL $ - - $ - $ 22,000 $ 18,548 $ 22,000 $ 22,917 $ 4.17% 120-6100-549-5125 MEDICAL $ - - $ - $ 15,000 $ 21,485 $ 30,000 $ 52,882 $ 252.55% 120-6100-549-5127 WORKERS COMP $ - - $ - $ - $ - $ - $ 33,968 $ 120-6100-549-5129 UNIFORM ALLOWANCE $ - - $ - $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 0.00% 120-6100-549-5131 EAP $ - - $ - $ - $ - $ - $ 144 $
120-6100-549-5133 LIFE INSURANCE $ - - $ - $ 100 $ 80 $ 100 $ 108 $ 8.00% TOTAL WAGES & BENEFITS $ - - $ - $ 321,100 $ 284,827 $ 336,100 $ 337,026 $ 4.96% 120-6100-549-5210 DEPT TOOLS & SUPPLIES $ - - $ - $ 20,000 $ 24,720 $ 28,000 $ 20,000 $ 0.00% 120-6100-549-5224 FUELS $ - - $ - $ - $ - $ - $ - $
120-6100-549-5261 LIABILITY INSURANCE $ - - $ - $ - $ - $ - $ 22,023 $ 120-6100-549-5262 PROPERTY INSURANCE $ - - $ - $ - $ - $ - $ 8,076 $ 120-6100-549-5263 VEHICLE INSURANCE $ - - $ - $ - $ - $ - $ 1,380 $ 120-6100-549-5264 ERMA $ - - $ - $ - $ - $ - $ 3,466 $
120-6100-549-5265 RISK MGT/RMA ADMIN FEES $ - - $ - $ - $ - $ - $ 286 $ 120-6100-549-5270 PROFESSIONAL SERVICES $ - - $ - $ 8,000 $ 17,497 $ 17,497 $ 8,000 $ 0.00% 120-6100-549-5296 TRAINING & EDUCATION $ - - $ - $ 4,800 $ 8,487 $ 9,200 $ 4,800 $ 0.00% TOTAL MAINT. & OPERATIONS $ - - $ - $ 32,800 $ 50,705 $ 54,697 $ 68,032 $ 107.41% 120-6100-549-5701 CAPITAL OUTLAY $ - $ - $ 85,000 - $ 84,890 $ 85,000 $ - $ -100.00% $ - - $ - $ 85,000 $ 84,890 $ 85,000 $ - $ -100.00%
120-6100-549-5505 TRANSFERS $ - - $ - $ - $ - $
TOTAL, TRI-COUNTY EMT PARAMEDIC $ - - $ - $ 438,900 $ 420,422 $ 475,797 $ 405,057 $ -7.71% Revenues $ 521,853 885,546 $ 4,004,192 $ 4,462,253 $ 2,639,792 $ 4,287,988 $ 3,050,335 $ -31.64% Expenses $ - - $ - $ 438,900 $ 420,422 $ 475,797 $ 1,310,636 $ 198.62% $ 521,85 885,546 $ 4,004,19 3 $ 4,023,35 2 $ 2,219,37 3 $ 3,812,191 0 $ 1,739,69 $ -100.00% 9

COMMUNITY DEVELOPMENT BLOCK GRANT
Community Development Block Grant 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
Capital Outlay 17,983 $ 60,287 $ 132,282 $ - $ - $ - $
TOTAL EXPENDITURES $ 17,983 $ 60,287 $ ‐ 132,282 $ ‐ $ ‐ $ Net Revenue/(Expenditures) (17,983) $ (60,287) $ (132,282) $ - $ - $ - $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ (60,287) (17,983) $ (132,282) $ - $ - $ - $ Beginning Fund Balance, July 1 (5,379) $ (23,362) $ (83,649) $ (215,932) $ (215,932) $ (215,932) $ Ending Fund Balance, June 30 (23,362) $ (83,649) $ (215,932) $ (215,932) $ (215,932) $ (215,932) $ Description: The Community Development Block Grant Program provides funds from the U.S. Department of Housing and Urban Development on a pass‐through from Fresno County for the purpose of benefiting low‐moderate income persons.

Budget Highlights: Funding includes a solar installation at the Senior Center. $‐
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

PARK IMPROVEMENTGRANTS
Park Improvements 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Prop 68 Grant- Dog Park - $ - $ - $ - $ - $ 1,244,000 $ Prop 68 Grant-Athwal park restroom - $ - $ - $ 185,000 $ 185,000 $ - $ TOTAL REVENUES $ ‐ ‐ $ ‐ $ $ 185,000 $ 185,000 $ 1,244,000

EXPENDITURES
Capital Outlay 75,000 $ - $ - $ 185,000 $ 185,000 $ 1,244,000 $ TOTAL EXPENDITURES $ ‐ 75,000 $ ‐ $ $ 185,000 $ 185,000 $ 1,244,000 Net Revenue/(Expenditures) (75,000) $ - $ - $ - $ - $ - $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - (75,000) $ - $ - $ - $ - $ Beginning Fund Balance, July 1 75,000 $ - $ - $ - $ - $ - $ Ending Fund Balance, June 30 - $ - $ - $ - $ - $ - $
Description: This fund is designated for our particpation in the State's Housing Related Park Grant program and the State| PROP 68 Park Grants.

Budget Highlights: FY24 revenues and expenditures will be used to improve the Laurel St. Dog Park. $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

TRANSIENT ORIENTED DEVELOPMENT (TOD) GRANT
TOD Grant 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transit Oriented Development Grant $ 70,400 - $ 67,600 $ 445,000 $ - $ 445,000 $ Interest $ - - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ $ 70,400 $ 67,600 $ ‐ 445,000 $ $ 445,000

EXPENDITURES
Capital Outlay 9,200 $ 61,200 $ 67,600 $ 445,000 $ - $ 445,000 $ TOTAL EXPENDITURES $ 9,200 $ 61,200 $ 67,600 $ ‐ 445,000 $ $ 445,000 Net Revenue/(Expenditures) (9,200) $ 9,200 $ - $ - $ - $ - $ Changes in Fund Balance - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ 9,200 (9,200) $ - $ - $ - $ - $ Beginning Fund Balance, July 1 - $ (9,200) $ - $ - $ - $ - $ Ending Fund Balance, June 30 (9,200) $ - $ - $ - $ - $ - $ Description: This fund is designated for the Measure C Transit Oriented Development Program funds for the development of downtown Kingsburg Strategic Plan to develop transit, pedestrian, and parking strategies that support redevelopment of downtown area.

Budget Highlights: The project will be completed in FY24. $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

SAN JOAQUIN VALLEY AIR GRANT
Public Benefit Grant 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

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

Budget Highlights: The Police department received grant award for a Ford Energi Clean Air Vehicle in FY18. $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

COPS - SLESF
COPS ‐ SLESF 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
COPS-SLESF Grant $ 156,727 155,948 $ 161,285 $ 147,133 $ 150,000 $ 150,000 $ 1.95% Interest .- $ 825 $ 1,861 $ 1,861 $ - $
TOTAL REVENUES 155,948 $ $ 156,727 $ 162,110 $ 148,994 $ 151,861 $ 150,000 0.68%

EXPENDITURES
Transfers to Other Funds 100,000 $ 150,000 $ 150,000 $ 330,162 $ 330,162 $ 150,000 $ -54.57% TOTAL EXPENDITURES $ 100,000 $ 150,000 $ 150,000 $ 330,162 $ 330,162 $ 150,000 -54.57% Net Revenue/(Expenditures) 55,948 $ 6,727 $ 12,110 $ (181,168) $ (178,301) $ - $ Changes in Fund Balance - $
Net Increase/(Decrease) in Fund Balance $ 6,727 55,948 $ 12,110 $ (181,168) $ (178,301) $ - $ Beginning Fund Balance, July 1 117,487 $ 173,435 $ 180,161 $ 192,271 $ 192,271 $ 13,970 $ Ending Fund Balance, June 30 173,435 $ 180,161 $ 192,271 $ 11,103 $ 13,970 $ 13,970 $ 0.00% $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

COPS funds are allocated by population.

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

AMERICAN RESCUE PLAN ACT (ARPA)
TOD Grant 2019‐20 2020‐21 2021‐22 2022‐23 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
ARPA Funds - $ 1,448,245 $ 1,448,245 $ 1,448,245 $ - $
Interest $ - - $ - $ 23,638 $ 31,518 $ - $
TOTAL REVENUES $ ‐ ‐ $ $ 1,448,245 $ 1,471,883 $ ‐ 1,479,763 $

EXPENDITURES
Capital Outlay - $ 1,115,000 $ 1,237,241 $ 298,000 $ -73.27% TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ $ 1,115,000 $ 1,237,241 $ 298,000 Net Revenue/(Expenditures) - $ - $ 1,448,245 $ 356,883 $ 242,522 $ (298,000) $ Changes in Fund Balance - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ 1,448,245 $ 356,883 $ 242,522 $ (298,000) $ Beginning Fund Balance, July 1 - $ - $ - $ 1,448,245 $ 1,448,245 $ 1,690,767 $ Ending Fund Balance, June 30 - $ - $ 1,448,245 $ 1,805,128 $ 1,690,767 $ 1,392,767 $ Description: This fund is designated for the ARPA Program funds for the city to mitigate the fiscal effects of the COVID‐19 emergency.

The State is required to disburse allocation to non‐entitlement units of local government (NEU). Kingsburg received $2,896,491 (50% received in July 2021, 50% received July 2022).

Budget Highlights: ARPA funds have been spent on hazard pay for employees, purchases to support Senior meals, a $1M fiber optic grant to support the community fiber project, and efforts related to grant writing and lobbying consultant services. $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

ACT TASK FORCE GRANT
ACT TASK FORCE FUND 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Act Task Force Grant $ 133,195 154,110 $ 166,862 $ 167,249 $ 167,249 $ 192,248 $ Interest - $ - $ 116 $ 273 $ 273 $ - $
TOTAL REVENUES 154,110 $ $ 133,195 $ 166,978 $ 167,522 $ 167,522 $ 192,248

EXPENDITURES
Wages and Benefits 123,030 $ 115,482 $ 138,795 $ 126,642 $ 136,548 $ 149,244 $ Maintenance and Operation 9,968 $ 10,199 $ 13,859 $ 20,888 $ 13,905 $ 23,004 $ Capital Outlay $ - 2,024 $ 51 $ - $ 66,608 $ 20,000 $
TOTAL EXPENDITURES $ 135,022 $ 125,681 $ 152,704 $ 147,530 $ 217,061 $ 192,248 Net Revenue/(Expenditures) 19,088 $ 7,515 $ 14,273 $ 19,992 $ (49,540) $ - $ Changes in Fund Balance (2) $
Net Increase/(Decrease) in Fund Balance $ 7,513 19,088 $ 14,273 $ 19,992 $ (49,540) $ - $ Beginning Fund Balance, July 1 18,837 $ 37,925 $ 45,438 $ 59,711 $ 59,711 $ 10,171 $ Ending Fund Balance, June 30 37,925 $ 45,438 $ 59,711 $ 79,703 $ 10,171 $ 10,171 $ $‐
$50,000
$100,000
$150,000
$200,000
$250,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

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

PROP 56 - TOBACCO ENFORCEMENT GRANT
SCHOOL RESOURCE OFFICER 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer 95,602 $ 491 $ 98,439 $ 152,362 $ 152,362 $ - $ Interest - $ - $ - $ - $ - $ - $
TOTAL REVENUES 95,602 $ $ 491 $ 98,439 $ 152,362 $ ‐ 152,362 $

EXPENDITURES
Wages and Benefits 89,925 $ 168,662 $ 154,279 $ 139,060 $ 121,415 $ - $ Maintenance and Operation 5,676 $ 2,095 $ 10,800 $ 13,302 $ 13,802 $ - $ Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 95,601 $ 170,756 $ 165,079 $ 152,362 $ ‐ 135,217 $ Net Revenue/(Expenditures) 1 $ (170,266) $ (66,640) $ - $ 17,145 $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (170,266) 1 $ (66,640) $ - $ 17,145 $ - $ Beginning Fund Balance, July 1 - $ 1 $ (170,264) $ (236,904) $ (236,904) $ (219,759) $ Ending Fund Balance, June 30 1 $ (170,264) $ (236,904) $ (236,904) $ (219,759) $ (219,759) $ $‐
$50,000
$100,000
$150,000
$200,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The City was the recipient of a Prop 56 Tobacco grant. That grant is expiring on June 30, 2023 and was not renewed.

Budget Highlights: No expenditures are scheduled for FY24 with the ending of the grant.

SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer - $ - $ - $ - $ - $ 132,665 $
Interest - $ - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ 132,665

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ 117,551 $
Maintenance and Operation - $ - $ - $ - $ - $ 15,114 $
Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 132,665 Net Revenue/(Expenditures) - $ - $ - $ - $ - $ (0) $
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - - $ - $ - $ - $ (0) $ Beginning Fund Balance, July 1 - $ - $ - $ - $ - $ - $
Ending Fund Balance, June 30 - $ - $ - $ - $ - $ (0) $
$‐
$50,000
$100,000
$150,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an SRO (Schools Resource Officer) for the Kingsburg Joint Union High School. The District will pay for the wages and benefits of the officer.

SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer - $ - $ - $ - $ - $ 132,665 $
Interest - $ - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ 132,665

REVENUE & EXPENSE TREND

Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an SRO (Schools Resource Officer) for the Kingsburg Elementary Charter School District. The District will pay for the wages and benefits of the officer. 18TH AND KERN LIGHTED CROSSWALKS
18th and Kern Lighted Crosswalks 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grant $ 5,065 93,769 $ 16,594 $ - $ - $ - $
From Other Funds - $ - $ - $ - $ - $ - $
TOTAL REVENUES 93,769 $ $ 5,065 $ ‐ 16,594 $ ‐ $ ‐ $

EXPENDITURES
18th/Kern Lighted Crosswalk 115,318 $ 5,721 $ 18,127 $ - $ - $ - $ TOTAL EXPENDITURES $ 115,318 $ 5,721 $ ‐ 18,127 $ ‐ $ ‐ $ Net Revenue/(Expenditures) (21,549) $ (656) $ (1,533) $ - $ - $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (656) (21,549) $ (1,533) $ - $ - $ - $ Beginning Fund Balance, July 1 (3,306) $ (24,855) $ (24,893) $ (26,426) $ - $ - $ Ending Fund Balance, June 30 (24,855) $ (24,893) $ (26,426) $ (26,426) $ - $ - $ Description: This fund is for the Federal Grant which is to be used on the 18th and Kern Lighted Crosswalk Budget Highlights: This project will be fully constructed in FY23 .
$‐
$50,000
$100,000
$150,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

BETHEL AVENUE IMPROVEMENTS
Bethel Avenue Improvements 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
Bethel Avenue Improvements 13,461 $ 44,424 $ - $ - $ - $ TOTAL EXPENDITURES $ 44,424 13,461 $ - $ - $ - $ - $
Net Revenue/(Expenditures) 262,678 $ (44,424) $ - $ - $ - $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (44,424) 262,678 $ - $ - $ - $ - $ Beginning Fund Balance, July 1 (45,412) $ 217,266 $ 172,842 $ 172,842 $ - $ - $ Ending Fund Balance, June 30 217,266 $ 172,842 $ 172,842 $ 172,842 $ - $ - $ $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

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

Budget Highlights: This project was fully constructed in FY20.

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

MADSEN AVE RECON -

STROUD TO SIERRA
Madsen Avenue ‐ Stroud to Kamm 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants - $ 52,430 $ 538,715 $ - $ 6,860 $ - $
From Other Funds - $ - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ $ 52,430 $ ‐ 538,715 $ $ ‐ 6,860 $

EXPENDITURES
Madsen Ave Reconstruct $ 52,430 22,562 $ 555,486 $ - $ 22,860 $ - $ TOTAL EXPENDITURES $ 52,430 22,562 $ 555,486 $ - $ 22,860 $ $ ‐ Net Revenue/(Expenditures) (22,562) $ - $ (16,771) $ - $ (16,000) $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - (22,562) $ (16,771) $ - $ (16,000) $ - $ Beginning Fund Balance, July 1 (4,998) $ (27,560) $ (27,560) $ (44,331) $ (44,331) $ (60,331) $ Ending Fund Balance, June 30 (27,560) $ (27,560) $ (44,331) $ (44,331) $ (60,331) $ (60,331) $ Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path‐Stroud to Kamm.

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

Expenses
Madsen Ave Reconstruct
0%
Revenues 0%
CMAQ Grants
From Other Funds
$‐
$0
$0
$1
$1
$1
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

MADSEN AVE BIKE PATH -

STROUD TO KAMM
Madsen Avenue Bike Path ‐ Stroud to Kamm 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants 53,979 $ 11,096 $ 218,629 $ 164,659 $ 238,119 $ - $ From Other Funds - $ - $ - $ - $ - $ - $
TOTAL REVENUES 53,979 $ $ 11,096 $ 218,629 $ 164,659 $ ‐ 238,119 $

EXPENDITURES
Madsen Ave Reconstruct $ 39,430 104,677 $ 310,827 $ 164,659 $ 164,659 $ - $ TOTAL EXPENDITURES $ 39,430 104,677 $ 310,827 $ 164,659 $ 164,659 $ $ ‐ Net Revenue/(Expenditures) (50,698) $ (28,334) $ (92,198) $ - $ 73,460 $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (28,334) (50,698) $ (92,198) $ - $ 73,460 $ - $ Beginning Fund Balance, July 1 (4,998) $ (55,696) $ (84,030) $ (176,228) $ (176,228) $ (102,768) $ Ending Fund Balance, June 30 (55,696) $ (84,030) $ (176,228) $ (176,228) $ (102,768) $ (102,768) $ Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path‐Stroud to Kamm.

Budget Highlights: The City was able to secure an air quality grant to extend a pedestrian pathway along Madsen Ave. from Stroud, extending north to Kamm. This will be completed FY22 Expenses
Madsen Ave Reconstruct
0%
0% Revenues
CMAQ Grants
From Other Funds
$‐
$0
$0
$1
$1
$1
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

BETHEL / SIERRA ROUNDABOUT
Bethel / Sierra Roundabout 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
HSIP Grant $ 79,648 56,000 $ 93,680 $ 1,075,000 $ 1,232,710 $ - $ $ - - $ - $ - $ - $ - $
TOTAL REVENUES 56,000 $ $ 79,648 $ 93,680 $ 1,075,000 $ ‐ 1,232,710 $

EXPENDITURES
Bethel/Sierra Roundabout $ 79,110 48,000 $ 93,680 $ 1,075,000 $ 1,232,710 $ - $ TOTAL EXPENDITURES $ 79,110 48,000 $ 93,680 $ 1,075,000 $ 1,232,710 $ - $ Net Revenue/(Expenditures) 8,000 $ 538 $ - $ - $ 0 $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 538 8,000 $ - $ - $ 0 $ - $ Beginning Fund Balance, July 1 - $ 8,000 $ 8,538 $ 8,538 $ 8,538 $ 8,538 $ Ending Fund Balance, June 30 8,000 $ 8,538 $ 8,538 $ 8,538 $ 8,538 $ 8,538 $ Description: This fund is for the Federal Grant which is to be used on the Bethel and Sierra Roundabout.

Budget Highlights: This project was completed in FY23.
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Bethel/Sierra
Roundabout
100%
Revenues
HSIP Grant

MEHLERT AVE RECONSTRUCTION
Mehlert Ave Reconstruction 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants 5,260 $ 2,104 $ 226,881 $ - $ - $ - $
From Other Funds - $ - $ - $ - $ - $ - $
TOTAL REVENUES 5,260 $ $ 2,104 $ ‐ 226,881 $ ‐ $ ‐ $

EXPENDITURES
Mehlert Ave Reconstruction - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ - - $ - $ - $ - $ - $
Net Revenue/(Expenditures) 5,260 $ 2,104 $ 226,881 $ - $ - $ - $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 2,104 5,260 $ 226,881 $ - $ - $ - $ Beginning Fund Balance, July 1 - $ 5,260 $ 7,364 $ 234,245 $ 234,245 $ 234,245 $ Ending Fund Balance, June 30 5,260 $ 7,364 $ 234,245 $ 234,245 $ 234,245 $ 234,245 $ Description: This fund is for the Federal Grant which is to be used on Mehlert Ave Reconstruction.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY22. $‐
$50,000
$100,000
$150,000
$200,000
$250,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Madsen Ave Reconstruct
Revenues 0%
CMAQ Grants
From Other Funds
12TH AVE SIDEWALKS-STROUD-ASLAN
12th Ave Sidewalks 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants - $ 3,000 $ 9,000 $ 58,700 $ - $ 58,700 $
From Other Funds - $ - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ $ 3,000 $ 9,000 $ ‐ 58,700 $ $ 58,700

EXPENDITURES
12th Ave Sidewalks - $ 3,000 $ 9,000 $ 58,700 $ 58,700 $ TOTAL EXPENDITURES $ 3,000 - $ 9,000 $ 58,700 $ - $ 58,700 $ Net Revenue/(Expenditures) - $ - $ - $ - $ - $ - $
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - - $ - $ - $ - $ - $ Beginning Fund Balance, July 1 - $ - $ - $ - $ - $ - $
Ending Fund Balance, June 30 - $ - $ - $ - $ - $ - $
Description: This fund is for the Federal Grant which is to be used on the 12th Ave. Sidewalks from Stroud to Aslan.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY22 .
$‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
12th Ave Sidewalks
100%
Revenues
CMAQ Grants
18TH AVE SIDEWALKS-STROUD-KLEPPER
18th Ave Ssidewalks‐Stroud 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants - $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 145,000 $ From Other Funds - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 145,000

EXPENDITURES
18th Ave Sidewalks - $ 4,400 $ 18,414 $ 104,800 $ 104,800 $ TOTAL EXPENDITURES $ 4,400 - $ 18,414 $ 104,800 $ - $ 104,800 $ Net Revenue/(Expenditures) - $ (505) $ 30,177 $ - $ 14,366 $ 40,200 $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (505) - $ 30,177 $ - $ 14,366 $ 40,200 $ Beginning Fund Balance, July 1 - $ - $ (505) $ 29,672 $ 29,672 $ 44,038 $ Ending Fund Balance, June 30 - $ (505) $ 29,672 $ 29,672 $ 44,038 $ 84,238 $ Description: This fund is for the Federal Grant which is to be used on the 18th Ave. Sidewalks from Stroud to Klepper.

Budget Highlights: Initial design, and posssibly construction, will be completed in FY23 $‐
$50,000
$100,000
$150,000
$200,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
18th Ave Sidewalks
100%
Revenues
CMAQ Grants
18TH AVE SIDEWALKS-SIERRA -STROUD
18th Ave Sidewalks‐Sierra 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23 2023‐24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants - $ - $ - $ - $ - $ 145,000 $
From Other Funds - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ 145,000

EXPENDITURES
18th Ave Sidewalks - $ - $ - $ 146,957 $ - $ 146,957 $
TOTAL EXPENDITURES $ - - $ - $ 146,957 $ - $ 146,957 $
Net Revenue/(Expenditures) - $ - $ - $ (146,957) $ - $ (1,957) $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - - $ - $ (146,957) $ - $ (1,957) $ Beginning Fund Balance, July 1 - $ - $ - $ - $ (146,957) $ (146,957) $ Ending Fund Balance, June 30 - $ - $ - $ (146,957) $ (146,957) $ (148,914) $ Description: This fund is for the Federal Grant which is to be used on the 18th Ave. Sidewalksfrom Sierra to Stroud.

Budget Highlights: Construction isslated for FY24.
$‐
$50,000
$100,000
$150,000
$200,000
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
18th Ave Sidewalks
100%
Revenues
CMAQ Grants
Actual Fund Balance,
June 30, 2022 (220,000) 2,004,636 815 137,044 1,986,968 Estimated Beg. Fund Bal., -
June 30, 2023 (220,000) 1,679,997 815 135,294 1,710,398 Revenues:

Special Assessments - - - - 41,000
Interest - - - - -
Total Revenue - - - - 41,000
Expenses:

Fiscal Agent Fees - - - - -
Principle Retirement - - - - -
Interest and Fiscal charges - - - - 4,675
Total Expenses - - - - 4,675
Net Result - - - - 36,325
Projected Fund Balance,
June 30, 2024 1,679,997 $ (220,000) $ 815 $ 135,294 $ 1,746,723 $

CITY OF KINGSBURG
Summary of Finance Authority Funds
2023/24 Fiscal Year Budget
Finance
Authority
Special
Assessment
District 1991-1
Special
Assessment
District 1991-1 -
Supplemental Total
Special
Assessment
District 1992-1
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change

FINANCE AUTHORITY
750-0000-451-0101 INTEREST 117,371 $ 76,803 $ 64,746 $ 76,000 $ - $ 3,000 $ - $ -100.00% TOTAL 117,371 76,803 $ 64,746 $ 76,000 $ - $ 3,000 $ - $ -100.00% $ -
SPECIAL ASSESS DIST 1991-1
754-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
754-0000-491-0201 ASSESSMENTS RECEIVED 52,388 $ 52,140 $ 66 $ - $ $ - $ - - $ 754-0000-495-0000 PREPAYMENT REV - $ - $ - $ - $ - $ - $ - $ TOTAL 52,388 $ 52,140 $ 66 $ - $ - $ - $ - $
SPECIAL ASSESS 91-1 SUPP
755-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
755-0000-491-0201 ASSESSMENTS RECEIVED 2,999 $ 2,853 $ 5 $ - $ $ - $ - - $ TOTAL 2,999 $ 2,853 $ 5 $ - $ - $ - $ - $
SPECIAL ASSESS 92-1
756-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
756-0000-491-0201 ASSESSMENTS RECEIVED 59,801 $ 47,648 $ 45,496 $ - $ $ - $ - - $ TOTAL 59,801 $ 47,648 $ 45,496 $ - $ - $ - $ - $
SPECIAL ASSESS 92-2 AGENCY
757-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $
757-0000-491-0201 ASSESSMENTS RECEIVED 41,720 $ 41,019 $ 40,061 $ - $ $ - $ - - $ 757-0000-495-0000 PREPAYMENT REV - $ - $ - $ - $ - $ - $ - $ TOTAL 41,720 $ 41,019 $ 40,061 $ - $ - $ - $ - $
$ -
TOTAL INTEREST 117,371 $ 76,803 $ 64,746 $ 76,000 $ - $ 3,000 $ - $ TOTAL ASSESSMENTS 156,908 $ 143,661 $ 85,627 $ - $ - $ - $ - $ TOTAL PREPAYMENTS - $ - $ - $ - $ - $ - $ - $
TOTAL FINANCE AUTHORITY 274,279 $ 220,464 $ 150,373 $ 76,000 $ - $ 3,000 $ - $ -100.00% Revenues $ 220,464 274,279 $ 150,373 $ 76,000 $ - $ 3,000 $ - $ Expenses $ 402,999 420,770 $ 381,044 $ 337,865 $ 5,335 $ 334,064 $ - $ $ (182,536) (146,491) $ (230,671) $ (261,865) $ (5,335) $ (331,064) $ - $

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES 4,950 $ 4,950 $ 4,845 $ 4,950 $ $ 2,310 $ - 3,570 $ -100.00% 750-9100-519-5474 BOND PRINCIPAL EXPENSE 287,400 $ 286,300 $ 289,100 $ 320,500 $ - $ 320,500 $ - $ -100.00% 750-9100-519-5475 INTEREST EXPENSE 84,572 $ 77,460 $ 69,694 $ 3,570 $ $ - $ - 3,570 $ -100.00% TOTAL 376,922 368,710 $ 363,638 $ 329,020 $ 2,310 $ 327,639 $ - $ -100.00% SPEC ASSESS 91-1 AGENCY
754-9100-519-5280 MISC BOND FEES 5,255 $ 5,451 $ - $ - $ - $ - $ - $ 754-9100-519-5620 ASSESSMENT BOND PAYMENTS 12,611 $ 7,744 $ 2,655 $ - $ - $ - $ - $ TOTAL 17,866 13,195 $ 2,655 $ - $ - $ - $ - $
SPEC ASSESS 91-1 SUPP AGEN
755-9100-519-5280 MISC BOND FEES 922 $ 951 $ - $ - $ - $ - $ - $ 755-9100-519-5620 ASSESSMENT BOND PAYMENTS 443 $ 266 $ 89 $ - $ - $ - $ - $ TOTAL 1,365 1,216 $ 89 $ - $ - $ - $ - $
SPEC ASSESS 92-1 AGENCY
756-9100-519-5280 MISC BOND FEES 2,273 $ 2,362 $ 2,429 $ 2,420 $ $ - $ - - $ 756-9100-519-5620 ASSESSMENT BOND PAYMENTS 10,500 $ 7,875 $ 5,031 $ 1,750 $ 1,750 $ 1,750 $ - $ TOTAL 12,773 10,237 $ 7,460 $ 4,170 $ 1,750 $ 1,750 $ - $ SPEC ASSESS 92-2 AGENCY
757-9100-519-5280 MISC BOND FEES 3,131 $ 3,267 $ 3,377 $ 3,400 $ $ - $ - 3,400 $ 757-9100-519-5620 ASSESSMENT BOND PAYMENTS 8,713 $ 6,375 $ 3,825 $ 1,275 $ 1,275 $ 1,275 $ - $ TOTAL 11,844 9,642 $ 7,202 $ 4,675 $ 1,275 $ 4,675 $ - $ TOTAL BOND FEES 16,532 $ 16,981 $ 10,650 $ 10,770 $ 2,310 $ 6,970 $ - $ TOTAL INTEREST EXPENSE 84,572 $ 77,460 $ 69,694 $ 3,570 $ - $ 3,570 $ - $ TOTAL CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $
TOTAL KJPA BOND PRINCIPAL PAID 287,400 $ 286,300 $ 289,100 $ 320,500 $ - $ 320,500 $ - $ TOAL ASSESSMENT BOND PMTS 32,266 $ 22,259 $ 11,600 $ 3,025 $ 3,025 $ 3,025 $ - $ TOTAL FINANCE AUTHORITY 420,770 $ 402,999 $ 381,044 $ 337,865 $ 5,335 $ 334,064 $ - $ -100.00% Revenues $ 220,464 274,279 $ 150,373 $ 76,000 $ - $ 3,000 $ - $ Expenses $ 402,999 420,770 $ 381,044 $ 337,865 $ 5,335 $ 334,064 $ - $ $ (182,536) (146,491) $ (230,671) $ (261,865) $ (5,335) $ (331,064) $ - $

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

FINANCE AUTHORITY
Finance Authority FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received - $ - $ - $ - $ - $ - $
Interest 117,371 $ 76,803 $ 64,746 $ 76,000 $ 3,000 $ - $ -100.00% TOTAL REVENUES 117,371 $ $ 76,803 $ 64,746 $ 76,000 $ ‐ 3,000 $ -100.00%

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service 376,922 $ 368,710 $ 363,638 $ 329,020 $ 327,639 $ - $ -100.00% Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 376,922 $ 368,710 $ 363,638 $ 329,020 $ ‐ 327,639 $ 0.00% Net Revenue/(Expenditures) (259,551) $ (291,907) $ (298,892) $ (253,020) $ (324,639) $ - $ -100.00% Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ (291,907) (259,551) $ (298,892) $ (253,020) $ (324,639) $ - $ -100.00% Beginning Fund Balance July 1 2,854,987 $ 2,595,434 $ 2,303,529 $ 2,004,636 $ 2,004,636 $ 1,679,997 $ -16.19% Ending Fund Balance June 30 2,595,436 $ 2,303,528 $ 2,004,636 $ 1,751,617 $ 1,679,997 $ 1,679,997 $ -4.09% 3475556
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Finance Authority budget contains all the interest payments due from the Individual Special Assessment bonds and the outstanding bond payments for Fire Station #2.

Budget Highlights: The City continues to pay down outstanding debt. All existing debt was refinanced in 2015, expecting to save the City nearly $400,000 over the life of the bonds. The Mello‐Roos assessments are all mature and have been paid off. 0%

EXPENSES
Debt Service
0%

REVENUES
Interest
SPECIAL ASSESSMENT DISTRICT 1991-1
SPECIAL ASSESSMENT DISTRICT 1991‐1 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments Received 52,388 $ 52,140 $ 66 $ - $ - $ - $ Interest $ - - $ - $ - $ - $ - $
TOTAL REVENUES 52,388 $ $ 52,140 $ ‐ 66 $ ‐ $ ‐ $

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service 17,866 $ 13,195 $ 2,655 $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 17,866 $ 13,195 $ ‐ 2,655 $ ‐ $ ‐ $ Net Revenue/(Expenditures) 34,522 $ 38,945 $ (2,589) $ - $ - $ - $ Changes in Fund Balance - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ 38,945 34,522 $ (2,589) $ - $ - $ - $ Beginning Fund Balance July 1 (290,878) $ (256,356) $ (217,411) $ (220,000) $ (220,000) $ (220,000) $ 0.00% Ending Fund Balance June 30 (256,356) $ (217,411) $ (220,000) $ (220,000) $ (220,000) $ (220,000) $ 0.00% Description: This district was formed to account for the public improvements to certain subdivisions in 1991. It accounts for all the assessments received and lease payments due to the Finance Authority to pay the Marks‐Roos bond payments.

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

Budget Highlights: These assessments have matured and no further payments are outstanding. $10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service

0.00%

REVENUES
Assessments
SPECIAL ASSESSMENT DISTRICT 1991-1

SUPPLEMENTAL
SPECIAL ASSESSMENT DISTRICT 1991‐1 SUPP FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received 2,999 $ 2,853 $ 5 $ - $ - $ - $
Interest $ - - $ - $ - $ - $ - $
TOTAL REVENUES 2,999 $ $ 2,853 $ ‐ 5 $ ‐ $ ‐ $

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service 1,365 $ 1,216 $ 89 $ - $ - $ - $
Capital Outlay $ - - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 1,365 $ 1,216 $ ‐ 89 $ ‐ $ ‐ $ Net Revenue/(Expenditures) 1,634 $ 1,637 $ (84) $ - $ - $ - $ Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 1,637 1,634 $ (84) $ - $ - $ - $ Beginning Fund Balance July 1 (2,372) $ (738) $ 899 $ 815 $ 815 $ 815 $ 0.00% Ending Fund Balance June 30 (738) $ 899 $ 815 $ 815 $ 815 $ 815 $ 0.00% $1,000
$1,500
$2,000
$2,500
$3,000
$3,500
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

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

Budget Highlights: These assessments have matured and no further payments are outstanding. 0%

REVENUES
Assessments
0%

EXPENSES
Debt Service
SPECIAL ASSESSMENT DISTRICT 1992-1
SPECIAL ASSESSMENT DISTRICT 1992‐1 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received 59,801 $ 47,648 $ 45,496 $ - $ - $ - $ Interest $ - - $ - $ - $ - $ - $
TOTAL REVENUES 59,801 $ $ 47,648 $ ‐ 45,496 $ ‐ $ ‐ $

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service 12,773 $ 10,237 $ 7,460 $ 4,170 $ 1,750 $ - $ -100.00% Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 12,773 $ 10,237 $ 7,460 $ 4,170 $ ‐ 1,750 $ -100.00% Net Revenue/(Expenditures) 47,028 $ 37,412 $ 38,036 $ (4,170) $ (1,750) $ - $ -100.00% Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 37,412 47,028 $ 38,036 $ (4,170) $ (1,750) $ - $ -100.00% Beginning Fund Balance July 1 14,567 $ 61,595 $ 99,007 $ 137,044 $ 137,044 $ 135,294 $ 1.28% Ending Fund Balance June 30 61,595 $ 99,007 $ 137,044 $ 132,874 $ 135,294 $ 135,294 $ -1.82% Description: This fund accounts for the capital expenditures associated with the 1992‐1 Assessment District. Subdivisions included are Silverbrooke, Brucker Estates, Nelson Estates II and the K‐Mart property.

Budget Highlights: These assessments have matured and no further payments are outstanding. $5,000
$15,000
$25,000
$35,000
$45,000
$55,000
$65,000
$75,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service

0.00%

REVENUES
Assessments
SPECIAL ASSESSMENT DISTRICT 1992-2
SPECIAL ASSESSMENT DISTRICT 1992‐2 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received 41,720 $ 41,019 $ 40,061 $ - $ - $ - $ Interest $ - - $ - $ - $ - $ - $
TOTAL REVENUES 41,720 $ $ 41,019 $ ‐ 40,061 $ ‐ $ ‐ $

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service 11,844 $ 9,642 $ 7,202 $ 4,675 $ 4,675 $ - $ -100.00% Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 11,844 $ 9,642 $ 7,202 $ 4,675 $ ‐ 4,675 $ -100.00% Net Revenue/(Expenditures) 29,876 $ 31,377 $ 32,859 $ (4,675) $ (4,675) $ - $ -100.00% Changes in Fund Balance - $ - $
Net Increase/(Decrease) in Fund Balance $ 31,377 29,876 $ 32,859 $ (4,675) $ (4,675) $ - $ -100.00% Beginning Fund Balance July 1 3,219 $ 33,095 $ 64,472 $ 97,331 $ 97,331 $ 92,656 $ 4.80% Ending Fund Balance June 30 33,095 $ 64,472 $ 97,331 $ 92,656 $ 92,656 $ 92,656 $ 0.00% Description: This district was formed to account for the public improvementsto the Pheasant Grove I and II subdivisionsin 1992.

It accounts for all the assessmentsreceived and lease payments due to the Finance Authority to pay the Marks‐Roos bond payments.

Budget Highlights: These assessments have matured and no further payments are outstanding. $1,000
$11,000
$21,000
$31,000
$41,000
$51,000
$61,000
$71,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service

0.00%

REVENUES
Assessments

RDA RDA
Successor Low/Mod Housing
Agency Successor Agency Total
Actual Fund Balance,
June 30, 2022 $ 574,389 71,575 $ 645,964 $
Estimated Beg Fund Balance,
June 30, 2023 $ 574,389 71,575 $ 645,964 $
Revenues: $ -
Tax Increment - $ - $ - $
Interest - $ - $ - $
Total Revenue $ - - $ - $
Expenses:

SERAF Property Tax Shift - $ - $ - $
County Admin Fees/Pass Throughs - $ - $ - $
City Admin Fees - $ - $ - $
Special Professional - $ - $ - $
RDA Bond Retirement (2015 SERIES) - $ - $ - $
CIEDB Police Facility Loan - $ - $ - $
Total Expenses $ - - $ - $
Net Result $ - - $ - $
Projected Ending Fund Balance,
June 30, 2024 71,575 $ 574,389 $ 645,964 $

CITY OF KINGSBURG
Summary of Redevelopment Successor Agency Funds
2023-2024 Fiscal Year Budget
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACTUAL ACTUAL ADOPTED ADOPTED 4/30/2023 PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-0000-401-0601 AREA #1 49,084 $ 51,320 $ 48,160 $ - $ $ - $ - - $ -100.00% 740-0000-401-0602 AREA #2 - $ - $ - $ - $ - $ - $ - $ 0.00% 740-0000-451-0101 INTEREST - $ - $ - $ - $ - $ - $ - $ 0.00% TOTAL 49,08 $ 51,320 4 $ 48,160 $ - $ - $ - $ - $ 0.00%

SUCCESSOR LOW/MOD AGENCY
741-0000-451-0101 AREA #2 - $ - $ - $ - $ - $ - $ - $ 0.00% TOTAL - $ - $ - $ - $ - $ - $ - $ 0.00%
TOTAL, SUCCESSOR AGENCY FUNDS 49,08 $ 51,320 4 $ 48,160 $ - $ - $ - $ - $ -100.00% Revenues $ 51,320 49,084 $ 48,160 $ - $ - $ - $ - $
Expenses $ 3,160 4,543 $ 1,580 $ 1,580 $ - $ - $ - $
$ 48,160 44,542 $ 46,580 $ (1,580) $ - $ - $ - $

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACTUAL ACTUAL ACTUAL ADOPTED 4/20/2023 PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-9100-519-5214 PRINTING & ADVERTISING - $ - $ - $ - $ - $ $ ‐ $ 0.00% - 740-9100-519-5270 PROFESSIONAL SERVICES $ ‐ ‐ $ ‐ $ ‐ $ $ - $ ‐ ‐ $ 740-9100-519-5606 RDA BOND RETIREMENT (2015 SERIES) $ 5,119 $ 3,160 4,543 $ $ 1,580 $ - $ ‐ ‐ $ -100.00% 740-9100-519-5615 CIEDB POLICE FACILITY LOAN - $ - $ - $ - $ - $ - $ - $ 0.00% TOTAL 5,119 $ 4,543 $ 3,160 $ 1,580 $ - $ - $ - $ -100.00%

SUCCESSOR LOW/MOD AGENCY
741-9100-519-5270 PRINTING & ADVERTISING - $ - $ - $ - $ - $ - $ - $ 0% 741-9100-519-5701 CIEDB POLICE FACILITY LOAN - $ - $ - $ - $ - $ - $ - $ 0% TOTAL - $ - $ - $ - $ - $ - $ - $ 0%
TOTAL, SUCCESSOR AGENCY FUNDS 5,119 $ 4,543 $ 3,160 $ 1,580 $ - $ - $ - $ Revenues $ 51,320 49,084 $ 48,160 $ - $ - $ - $ - $
Expenses $ 4,543 5,119 $ 3,160 $ 1,580 $ - $ - $ - $
$ 46,778 43,965 $ 45,000 $ (1,580) $ - $ - $ - $

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24

CITY OF KINGSBURG RDA

SUCCESSOR AGENCY FUND

CITY OF KINGSBURG RDA
SUCCESSOR AGENCY FUND FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments 49,084 $ 51,320 $ 48,160 $ - $ - $ - $
TOTAL REVENUES 49,084 $ $ 51,320 $ ‐ 48,160 $ ‐ $ ‐ $

EXPENDITURES
Wages and Benefits - $ - $ - $ - $ - $ - $
Maintenance and Operation - $ - $ - $ - $ - $ - $
Debt Service 5,119 $ 4,543 $ 3,160 $ 1,580 $ - $ - $ -100.00% TOTAL EXPENDITURES $ 5,119 $ 4,543 $ 3,160 $ ‐ 1,580 $ ‐ $ Net Revenue/(Expenditures) 43,965 $ 46,778 $ 45,000 $ (1,580) $ - $ - $ -100.00% Changes in Fund Balance - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ 46,778 43,965 $ 45,000 $ (1,580) $ - $ - $ -100.00% Beginning Fund Balance July 1 (64,168) $ (20,203) $ 26,575 $ 71,575 $ 71,575 $ 71,575 $ 0.00% Ending Fund Balance June 30 (20,203) $ 26,575 $ 71,575 $ 69,995 $ 71,575 $ 71,575 $ 2.26% $‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

Budget Highlights None.
0%0%

EXPENSES
Maintenance and Operation
Debt Service
0%

REVENUES
Tax Increment

CITY OF KINGSBURG RDA

LOW/MODERATE HOUSING SUCCESSOR

AGENCY FUND
CITY OF KINGSBURG RDA FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % LOW/MODERATE HOUSING SUCCESSOR ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

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

Budget Highlights: The Linnaea Villas project was completed in FY22. It is a low/mod income Senior apartment facility.

FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/30/2023 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED 100,317 $ 103,921 $ 103,687 $ 107,803 $ $ 102,301 $ 112,247 107,803 $ TOTAL, LANDSCAPE & LIGHTING DISTRICT 100,317 $ 103,921 $ 103,687 $ 107,803 $ 102,301 $ 107,803 $ 112,247 $ 4.12%

COMMUNITY FACILITIES DISTRICT
760-0000-491-0202 ASSESSMENTS RECEIVED - $ 92,946 $ - $ - $ $ - $ - - $ 760-0000-491-0203 TRACT 6151 - Monarch - $ - $ - $ 29,881 $ - $ 29,188 $ 48,408 $ 62.00% 760-0000-491-0204 TRACT 5073 - Ghuman - $ - $ - $ - $ - $ - $ - $ 760-0000-491-0205 TRACT 6122 - Kings Estates - $ - $ 52,640 $ 81,998 $ 75,285 $ 43,215 $ 45,334 $ -44.71% 760-0000-491-0210 TRACT 6242 - Kings Estates - $ - $ - $ - $ - $ 43,215 $ 45,334 $ 760-0000-491-0211 TRACT 6167 - Weststar - $ - $ - $ - $ - $ 19,978 $ 760-0000-491-0206 TRACT 5939 - Sohol - $ - $ - $ - $ - $ - $ - $ 760-0000-491-0207 TRACT 5610 - $ - $ - $ - $ - $ - $ - $ 760-0000-491-0208 TRACT 16-002 - Tulare Co. - $ - $ 146,120 $ 199,058 $ $ 203,793 $ 229,476 203,793 $ 15.28% 760-0000-491-0209 TRACT 6306 - Summerlyn - $ - $ - $ 13,203 $ - $ 25,297 $ 26,538 $ 101.00% TOTAL, COMMUNITY FACILITIES DISTRICT - $ 92,946 $ 198,759 $ 324,140 $ 279,078 $ 344,708 $ 415,068 $ 28.05% TOTAL ASSESSMENT DISTRICT REVENUE 100,317 $ 196,867 $ 302,447 $ 431,943 $ 381,379 $ 452,511 $ 527,315 $ 22.08% Revenues $ 196,867 100,317 $ 302,447 $ 431,943 $ 381,379 $ 452,511 $ 527,315 $ Expenses $ 107,576 102,446 $ 470,174 $ 470,174 $ 7,850 $ 107,803 $ 112,247 $ 89,290 (2,129) $ (167,727) $ (38,231) $ 373,530 $ 344,708 $ 415,068 $

CITY OF KINGSBURG

ASSESSMENT DISTRCIT FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 3/27/2023 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-9100-549-5481 ZONE 1 - PHEASANT GROVE 1 & 2 5,933 $ 5,933 $ 5,933 $ 5,933 $ 990 $ 5,933 $ 5,933 $ 0.00% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES 2,499 $ 2,499 $ 2,499 $ 2,499 $ 349 $ 2,499 $ 2,499 $ 0.00% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 6,026 $ 6,026 $ 6,026 $ 6,026 $ 888 $ 6,026 $ 6,026 $ 0.00% 759-9100-549-5484 ZONE 4 - KBURG COUNTRY EST. 1 & 2 5,069 $ 5,069 $ 5,069 $ 5,069 $ 720 $ 5,069 $ 5,069 $ 0.00% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST 4,421 $ 4,421 $ 4,421 $ 4,421 $ 596 $ 4,421 $ 4,421 $ 0.00% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 3,497 $ 3,599 $ 3,655 $ 3,845 $ 337 $ 3,845 $ 4,048 $ 5.29% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 7,492 $ 7,709 $ 7,829 $ 8,235 $ 686 $ 8,235 $ 8,671 $ 5.30% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 6,571 $ 6,761 $ 6,867 $ 7,222 $ 562 $ 7,222 $ 7,606 $ 5.31% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 25,425 $ 26,097 $ 26,505 $ 27,878 $ 472 $ 27,878 $ 29,354 $ 5.30% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 8,622 $ 8,871 $ 12,916 $ 9,477 $ 641 $ 9,477 $ 9,980 $ 5.30% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 10,671 $ 10,979 $ 11,150 $ 11,728 $ 652 $ 11,728 $ 12,351 $ 5.31% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 7,381 $ 7,562 $ 7,680 $ 8,079 $ 56 $ 8,079 $ 8,506 $ 5.29% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 5,654 $ 5,818 $ 5,909 $ 6,215 $ 517 $ 6,215 $ 6,545 $ 5.30% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 1,070 $ 1,101 $ 1,118 $ 1,176 $ 382 $ 1,176 $ 1,238 $ 5.30% TOTAL, LANDSCAPE & LIGHTING DISTRICT 100,332 102,446 $ 107,576 $ 107,803 $ 7,850 $ 107,803 $ 112,247 $ 4.12% CFD TRACT 6151-MONARCH
760-9105-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ 3,063 - $ 760-9105-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9105-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ - $ TOTAL, CFD TRACT 6151-MONARCH - $ - $ - $ - $ - $ - $ 3,063 $ CFD TRACT 5073 - GHUMAN
760-9110-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ - - $ 760-9110-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9110-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ - $ TOTAL, CFD TRACT 5073-GHUMAN - $ - $ - $ - $ - $ - $ - $ CFD TRACT 6122 - KINGS ESTATES
760-9115-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ 16,592 - $ 760-9115-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9115-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ 12,500 $ TOTAL, CFD TRACT 6122/6242-KINGS ESTATES - $ - $ - $ - $ - $ - $ 29,092 $ CFD TRACT 6242 - KINGS ESTATES
760-9120-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ - $ 5,212 $ 760-9120-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9120-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ 12,500 $ TOTAL, CFD TRACT 6122/6242-KINGS ESTATES - $ - $ - $ - $ - $ - $ 17,712 $ CFD TRACT 6167 - WESTSTAR
760-9125-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ - $ - $ 3,351 $ 760-9125-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9125-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ - $ TOTAL, CFD TRACT 6122/6242-KINGS ESTATES - $ - $ - $ - $ - $ - $ 3,351 $ CFD TRACT 5939 - SOHOL
760-9130-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ - - $ 760-9130-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9130-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ - $ TOTAL, CFD TRACT 5939-SOHOL - $ - $ - $ - $ - $ - $ - $ CFD TRACT 5610
760-9135-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ - - $ 760-9135-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9135-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ - $ - $ TOTAL, CFD TRACT 5610 - $ - $ - $ - $ - $ - $ - $
CFD TRACT 16-002 TULARE COUNTY
760-9140-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ 21,841 2,800 $ 760-9140-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9140-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ 26,000 $ 46,000 $ TOTAL, CFD TRACT 16-002 TULARE COUNTY - $ - $ - $ - $ - $ 28,800 $ 67,841 $ CFD TRACT 6306 SUMMERLYN
760-9145-549-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ $ - $ 6,576 500 $ 760-9145-549-5701 CAPITAL OUTLAY - $ - $ - $ - $ - $ - $ - $ 760-9145-549-5505 TRANSFER OUT - $ - $ - $ - $ - $ 4,000 $ 9,000 $ TOTAL, CFD TRACT 6306 SUMMERLYN - $ - $ - $ - $ - $ 4,500 $ 15,576 $ TOTAL, COMMUNITY FACILITIES DISTRICT 960 $ 6,000 $ 5,005 $ 362,371 $ 343,638 $ 407,631 $ 136,634 $ -62.29% TOTAL, ASSESSMENT FUNDS 101,292 $ 108,446 $ 112,581 $ 470,174 $ 351,488 $ 482,134 $ 112,247 $ -76.13% Revenues $ 196,867 100,317 $ 302,447 $ 431,943 $ 381,379 $ 452,511 $ 527,315 $ Expenses $ 108,446 101,292 $ 112,581 $ 470,174 $ 351,488 $ 482,134 $ 112,247 $ $ 88,421 (974) $ 189,865 $ (38,231) $ 29,891 $ (29,623) $ 415,068 $

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
LANDSCAPE & LIGHTING 93-01
LANDSCAPE & LIGHTING DIST. 93‐01 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments 100,317 $ 103,921 $ 103,687 $ 107,803 $ 107,803 $ 112,247 $ 4.12% TOTAL REVENUES 100,317 $ $ 103,921 $ 103,687 $ 107,803 $ 107,803 $ 112,247 4.12%

EXPENDITURES
Maintenance and Operation 100,332 $ 102,446 $ 107,576 $ 107,803 $ 107,803 $ 112,247 $ 4.12% Debt Service - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 100,332 $ 102,446 $ 107,576 $ 107,803 $ 107,803 $ 112,247 4.12% Net Revenue/(Expenditures) (14) $ 1,475 $ (3,889) $ 0 $ 0 $ (0) $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 1,475 (14) $ (3,889) $ - $ - $ - $ Beginning Fund Balance July 1 6,024 $ 6,010 $ 7,485 $ 3,595 $ 3,595 $ 3,595 $ 0.00% Ending Fund Balance June 30 6,010 $ 7,485 $ 3,595 $ 3,595 $ 3,595 $ 3,595 $ 0.00% $94,000
$96,000
$98,000
$100,000
$102,000
$104,000
$106,000
$108,000
$110,000
$112,000
$114,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
CFD TRACT 6151 - MONARCH
CFD TRACT 6151 ‐ MONARCH FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6151 - Monarch $ - - $ - $ 29,881 $ - $ 48,408 $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ $ ‐ 29,881 $ $ 48,408 62.00%

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ - $ 3,063 $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 3,063 Net Revenue/(Expenditures) - $ - $ - $ 29,881 $ - $ 45,345 $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ - $ 29,881 $ - $ 45,345 $ Beginning Fund Balance July 1 - $ - $ - $ - $ - $ - $
Ending Fund Balance June 30 - $ - $ - $ 29,881 $ - $ 45,345 $ 51.75% $‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This fund is for the Century Communities subdivision located of 10th Ave., and includes 64 lots.

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
CFD TRACT 5073 - GHUMAN
CFD TRACT 5073 ‐ GHUMAN FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 5073 - Ghuman $ - - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ - $ - $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Net Revenue/(Expenditures) - $ - $ - $ - $ - $ - $
Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ - $ - $ - $ - $ Beginning Fund Balance July 1 - $ - $ - $ - $ - $ - $
Ending Fund Balance June 30 - $ - $ - $ - $ - $ - $
$‐
$0
$0
$0
$0
$1
$1
$1
$1
$1
$1
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

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

EXPENSES
Maintenance and
Operation
0%

REVENUES
Assessments
CFD TRACT 6122 - KINGS ESTATES
CFD TRACT 6122 ‐ KINGS ESTATES FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6122 - Kings Estates $ - - $ 38,000 $ 41,000 $ 43,215 $ 45,334 $ TOTAL REVENUES $ ‐ ‐ $ $ 38,000 $ 41,000 $ 43,215 $ 45,334

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ - $ 16,592 $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ 12,500 $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 29,092 Net Revenue/(Expenditures) - $ - $ 38,000 $ 41,000 $ 43,215 $ 16,243 $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ 38,000 $ 41,000 $ 43,215 $ 16,243 $ Beginning Fund Balance July 1 - $ - $ - $ 38,000 $ 38,000 $ 81,215 $ Ending Fund Balance June 30 - $ - $ 38,000 $ 79,000 $ 81,215 $ 97,458 $ $‐
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase I of the Weststar developments, and is complete with 59 lots.

EXPENSES
Maintenance and
Operation
Transfers Out 100%

REVENUES
Assessments
CFD TRACT 6242 - KINGS ESTATES
CFD TRACT 6242 ‐ KINGS ESTATES FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6242 - Kings Estates $ - - $ 14,000 $ 41,000 $ 43,215 $ 45,334 $ 10.57% TOTAL REVENUES $ ‐ ‐ $ $ 14,000 $ 41,000 $ 43,215 $ 45,334

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ - $ 5,212 $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ 12,500 $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 17,712 Net Revenue/(Expenditures) - $ - $ 14,000 $ 41,000 $ 43,215 $ 27,623 $ -32.63% Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ 14,000 $ 41,000 $ 43,215 $ 27,623 $ -32.63% Beginning Fund Balance July 1 - $ - $ - $ 14,000 $ 14,000 $ 57,215 $ 308.68% Ending Fund Balance June 30 - $ - $ 14,000 $ 55,000 $ 57,215 $ 84,838 $ 54.25% $‐
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase II of the Weststar developments, which was recently completed and has 59 lots.

EXPENSES
Maintenance and Operation
Capital Outlay
Transfers Out
100%

REVENUES
Assessments
CFD TRACT 6167 - WESTSTAR
CFD TRACT 6167 WESTSTAR FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6167 - WESTAR $ - - $ 19,978 $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ 19,978

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ - $ 3,351 $
Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 3,351 Net Revenue/(Expenditures) - $ - $ - $ - $ - $ 16,627 $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ - $ - $ - $ 16,627 $ Beginning Fund Balance July 1 - $ - $ - $ - $ - $ - $
Ending Fund Balance June 30 - $ - $ - $ - $ - $ 16,627 $ $‐
$5,000
$10,000
$15,000
$20,000
$25,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase III of the Weststar developments, and is currently under construction, and will include 62 lots.

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
CFD TRACT 5939 - SOHOL
CFD TRACT 5939 ‐ SOHOL FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 5939 Sohol $ - - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This project, while approved, has not yet been constructed.

EXPENSES
Maintenance and
Operation
0%

REVENUES
Assessments
CFD TRACT 5610
CFD TRACT 5610 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 5610 $ - - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be This project, while approved, has not yet been constructed.

EXPENSES
Maintenance and
Operation
0%

REVENUES
Assessments
CFD TRACT 16-002 - TULARE COUNTY
CFD TRACT 16‐002 TULARE COUNTY FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 16-002 Tulare County $ - - $ 146,120 $ 199,058 $ 203,793 $ 229,476 $ TOTAL REVENUES $ ‐ ‐ $ $ 146,120 $ 199,058 $ 203,793 $ 229,476

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ 2,800 $ 21,841 $ Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ 26,000 $ 46,000 $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ $ 28,800 $ 67,841 Net Revenue/(Expenditures) - $ - $ 146,120 $ 199,058 $ 174,993 $ 161,635 $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ 146,120 $ 199,058 $ 174,993 $ 161,635 $ Beginning Fund Balance July 1 - $ - $ - $ 146,120 $ 146,120 $ 321,113 $ Ending Fund Balance June 30 - $ - $ 146,120 $ 345,178 $ 321,113 $ 482,748 $ $‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This fund accounts for the Tulare County properties, which includes 146 lots, in the Summerlyn subdivision which remit payment for City services.

EXPENSES
Maintenance and
Operation
Transfers Out 100%

REVENUES
Assessments
CFD TRACT 6306 - SUMMERLYN
CFD TRACT 6306 SUMMERLYN FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6306 Summerlyn $ - - $ - $ 13,203 $ 25,297 $ 26,538 $ TOTAL REVENUES $ ‐ ‐ $ ‐ $ $ 13,203 $ 25,297 $ 26,538

EXPENDITURES
Maintenance and Operation - $ - $ - $ - $ 500 $ 6,576 $ Capital Outlay - $ - $ - $ - $ - $ - $
Transfers Out - $ - $ - $ - $ 4,000 $ 9,000 $
TOTAL EXPENDITURES ‐ $ ‐ $ ‐ $ ‐ $ $ 4,500 $ 15,576 Net Revenue/(Expenditures) - $ - $ - $ 13,203 $ 20,797 $ 10,962 $ Changes in Fund Balance - $ - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ - - $ - $ 13,203 $ 20,797 $ 10,962 $ Beginning Fund Balance July 1 - $ - $ - $ - $ - $ 20,797 $ Ending Fund Balance June 30 - $ - $ - $ 13,203 $ 20,797 $ 31,759 $ $‐
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This portion of funding includes the 17 Fresno Co. properties in the Summerlyn subdivision.

EXPENSES
Maintenance and
Operation
Transfers Out
100%

REVENUES
Assessments
FY 19/20 FY 20/21 FY 21/22 FY 22/23 As of FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED 4/30/2023 PROJECTED PROPOSED Change

RISK MANAGEMENT
501-0000-515-0561 WORKERS COMP INS CHARGES 282,695 $ 303,378 $ 353,231 $ 395,576 $ $ 329,644 $ 493,811 395,576 $ 24.83% 501-0000-515-0562 EMP ASSISTANCE PRGM CHARGES 1,311 $ 1,411 $ 1,519 $ 1,731 $ $ 1,443 $ 2,187 1,731 $ 26.34% 501-0000-515-0563 LIFE INSURANCE CHARGES 1,758 $ - $ - $ - $ $ - $ - - $ 501-0000-515-0565 GENERAL LIABILITY INS CHARGES 128,162 $ 148,902 $ 201,323 $ 272,103 $ $ 226,752 $ 345,617 272,103 $ 27.02% 501-0000-515-0566 PROPERTY INSURANCE CHARGES 19,423 $ 33,127 $ 62,961 $ 95,118 $ $ 79,267 $ 123,112 95,118 $ 29.43% 501-0000-515-0567 VEHICLE INSURANCE CHARGES 36,943 $ 42,869 $ 59,397 $ 57,238 $ $ 47,698 $ 77,967 57,238 $ 36.22% 501-0000-515-0568 ERMA PERSONNEL CHARGES 40,063 $ 58,572 $ 61,077 $ 67,019 $ $ 55,850 $ 54,397 67,019 $ -18.83% 501-0000-515-0570 CRIME SHIELD PROGRAM - $ - $ - $ - $ $ - $ 1,900 1,890 $ TOTAL INSURANCE CHARGES 510,354 $ 588,259 $ 739,508 $ 888,785 $ 740,653 $ 888,785 $ 1,098,991 $ 23.65% 501-0000-515-0569 RMA RISK MGT ADMIN CHARGES 10,801 $ 9,780 $ 2,949 $ 449 $ 374 $ 449 $ 5,139 $ 1044.54% TOTAL, RISK MANAGEMENT 521,155 598,039 $ 742,457 $ 889,234 $ 741,028 $ 889,234 $ 1,104,130 $ 24.17%

CALPERS UAL FUND
502-0000-520-0600 TRANSFERS FROM GENERAL FUND - $ 2,918,999 $ 1,100,990 $ 518,284 $ - $ - $ - $ 502-0000-520-0610 TRANSFERS FROM WATER FUND - $ - $ - $ - $ - $ - $ - $ TOTAL CALPERS UAL RESERVES - $ 2,918,999 $ 1,100,990 $ 518,284 $ - $ - $ - $

ECONOMIC STABILIZATION FUND
503-0000-525-0700 TRANSFERS FROM OTHER FUNDS - $ 625,500 $ 235,927 $ 111,061 $ - $ - $ - $ TOTAL ECONOMIC STABILIZATION FUND - $ 625,500 $ 235,927 $ 111,061 $ - $ - $ - $

EQUIPMENT RESERVE FUND
504-0000-530-0800 TRANSFERS FROM OTHER FUNDS - $ 625,500 $ 235,927 $ 111,061 $ - $ - $ - $ TOTAL EQUIPMENT RESERVE FUND - $ 625,500 $ 235,927 $ 111,061 $ - $ - $ - $ TOTAL, SURPLUS ALLOCATION - $ 4,169,999 $ 1,572,844 $ 740,405 $ - $ - $ - $

FORGIVABLE LOAN PROGRAM FUND
505-0000-401-0600 RESIDUAL PROPERTY TAX - $ - $ - $ 60,000 $ 69,983 $ 139,966 $ 130,000 $ TOTAL, FORGIVABLE LOAN PROGRAM FUND $ - - $ - $ 60,000 $ 69,983 $ 139,966 $ 130,000 $ TOTAL, INTERNAL SERVICE FUNDS 521,155 $ 4,768,038 $ 2,315,301 $ 1,689,639 $ 811,011 $ 1,029,200 $ 1,234,130 $ -26.96% Revenues $ 4,768,038 521,155 $ 2,315,301 $ 1,689,639 $ 811,011 $ 1,029,200 $ 1,234,130 $ -26.96% Expenses $ 545,227 1,451,642 $ 1,705,666 $ 1,128,309 $ 861,693 $ 1,138,309 $ 2,613,986 $ 131.67% $ 4,222,811 (930,487) $ 609,635 $ 561,330 $ (50,682) $ (109,109) $ (1,379,856) $

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24

INTERNAL SERVICE FUNDS
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED As of 04/20/23 PROJECTED PROPOSED Change

RISK MANAGEMENT
501-5200-515-5261 WORKERS COMP PREMIUMS 203,217 $ 267,713 $ 266,533 $ 395,576 $ $ 394,792 $ 493,811 395,576 $ 24.83% 501-5200-515-5262 EMP ASSIST PRGM PREMIUMS 1,352 $ 1,408 $ 1,380 $ 1,731 $ $ 1,573 $ 2,187 1,731 $ 26.34% 501-5200-515-5265 GEN LIABILITY INS PREMIUMS 107,420 $ 129,460 $ 198,708 $ 272,103 $ $ 322,714 $ 345,617 272,103 $ 27.02% 501-5200-515-5266 PROPERTY INS PREMIUMS 21,649 $ 31,841 $ 65,444 $ 95,118 $ $ 82,177 $ 123,112 95,118 $ 29.43% 501-5200-515-5267 VEHICLE INS PREMIUMS 34,785 $ 40,482 $ 51,801 $ 57,238 $ $ 60,631 $ 77,967 57,238 $ 36.22% 501-5200-515-5268 ERMA PERSONNEL PREMIUMS 37,738 $ 43,729 $ 60,926 $ 67,019 $ $ (12,084) $ 54,397 67,019 $ -18.83% 501-5200-515-5269 CSJVRMA ADMIN CHARGES 5,981 $ 4,734 $ 2,005 $ 449 $ $ - $ 5,139 449 $ 1044.54% 501-5200-515-5271 CRIME SHIELD PROGRAM - $ - $ - $ - $ $ 1,890 $ 1,900 1,890 $ TOTAL, RISK MANAGEMENT $ 519,36 412,142 $ 646,79 7 $ 889,23 7 $ 851,69 4 $ 889,23 3 $ 1,104,13 4 $ 24.17% 0

CALPERS UAL FUND
502-5300-515-5150 MISCELLANEOUS PLAN 300,000 $ - $ 448,184 $ 111,346 $ $ - $ 57,062 111,346 $ 502-5300-515-5151 PEPRA MISCELLANEOUS PLAN - $ - $ - $ - $ $ - $ - - $ 502-5300-515-5152 SAFETY POLICE PLAN 300,000 $ - $ 300,000 $ - $ $ - $ 74,002 - $ 502-5300-515-5153 PEPRA SAFETY POLICE PLAN - $ - $ - $ - $ $ - $ - - $ 502-5300-515-5154 SAFETY FIRE PLAN 250,000 $ 25,860 $ 175,685 $ 127,729 $ $ - $ 120,248 127,729 $ 502-5300-515-5155 PEPRA SAFETY FIRE PLAN - $ - $ - $ - $ $ - $ - - $ 502-5300-515-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ $ - $ 397,981 - $ TOTAL CALPERS UAL FUND 850,000 $ 25,860 $ 923,869 $ 239,075 $ - $ 239,075 $ 649,293 $

ECONOMIC STABILIZATION FUND
503-5400-515-5270 PROFESSIONAL SERVICES 2,500 $ - $ - $ - $ $ - $ - $ - 503-5400-515-5505 TRANSFER TO OTHER FUNDS - $ - $ - $ - $ - $ - $ 185,282 $ TOTAL ECONIMIC STABILIZATION FUND 2,500 $ - $ - $ - $ - $ - $ 185,282 $

EQUIPMENT RESERVE FUND
504-5500-515-5505 TRANSFER TO OTHER FUNDS 187,000 $ - $ 60,000 $ - $ - $ - $ 85,282 $ 504-5500-515-5270 PROFESSIONAL SERVICES - $ - $ - $ - $ 10,000 $ 10,000 $ 90,000 $ TOTAL EQUIPMENT RESERVE FUND 187,000 - $ 60,000 $ - $ 10,000 $ 10,000 $ 175,282 $ TOTAL, SURPLUS ALLOCATION 1,039,500 $ 25,860 $ 983,869 $ 239,075 $ 10,000 $ 249,075 $ 1,009,856 $ 76.33%

FORGIVABLE LOAN PROGRAM FUND
505-9100-519-5372 1491 DRAPER & 1515 SMITH - $ - $ 75,000 $ - $ - $ - $ - $ 505-9100-519-5373 MAGOSH - $ - $ - $ - $ - $ - $ 75,000 $ 505-9100-519-5374 STONE PLAZA - $ - $ - $ - $ - $ - $ 125,000 $ 505-9100-519-5375 GOLD STANDARD MORTGAGE - $ - $ - $ - $ - $ - $ 300,000 $ TOTAL, FORGIVABLE LOAN $ - - $ 75,000 $ - $ - $ - $ 500,000 $ TOTAL, INTERNAL SERVICE FUNDS $ 545,22 1,451,642 $ 1,705,66 7 $ 1,128,30 6 $ 861,69 9 $ 1,138,30 3 $ 2,613,98 9 $ 131.67% 6 Revenues $ 4,768,038 521,155 $ 2,315,301 $ 1,689,639 $ 811,011 $ 1,029,200 $ 1,234,130 $ -26.96% Expenses $ 545,227 1,451,642 $ 1,705,666 $ 1,128,309 $ 861,693 $ 1,138,309 $ 2,613,986 $ 131.67% $ 4,222,811 (930,487) $ 609,635 $ 561,330 $ (50,682) $ (109,109) $ (1,379,856) $

BUDGET PREPARATION WORKSHEET - EXPENSES

CITY OF KINGSBURG

INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2023/24

RISK MANAGEMENT FUND
RISK MANAGEMENT FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Insurance Charges 510,354 $ 588,259 $ 739,508 $ 888,785 $ 888,785 $ 1,098,991 $ 23.65% Risk Management Administrative Charges 10,801 $ 9,780 $ 2,949 $ 449 $ 449 $ 5,139 $ 1044.54% TOTAL REVENUES 521,155 $ $ 598,039 $ 742,457 $ 889,234 $ 889,234 $ 1,104,130 19.46%

EXPENDITURES
Maintenance and Operation 412,142 $ 519,367 $ 646,797 $ 889,234 $ 889,234 $ 1,104,130 $ 24.17% TOTAL EXPENDITURES $ 412,142 $ 519,367 $ 646,797 $ 889,234 $ 889,234 $ 1,104,130 24.17% Net Revenue/(Expenditures) 109,013 $ 78,672 $ 95,660 $ - $ - $ - $ Changes in Fund Balance - $
Net Increase/(Decrease) in Fund Balance $ 78,672 109,013 $ 95,660 $ - $ - $ - $ Beginning Fund Balance July 1 68,467 $ 177,480 $ 256,152 $ 351,812 $ 351,812 $ 351,812 $ Transfer to other Funds - $ - $ - $ - $ - $ - $
Ending Fund Balance June 30 177,480 $ 256,152 $ 351,812 $ 351,812 $ 351,812 $ 351,812 $ Description: The Risk Management Fund is an internal service fund that pays all non‐medical insurance bills for the City. This includes Workers' Compensations, Employee Assistance Program, Life, Disability, General Liability, Property, Vehicle, and ERMA Personnel insurance, plus administrative fees charged by the Central San Joaquin Valley Risk Management Authority (CSJVRMA). This fund then allocates and charges these insurance costs to each fund and department based on an appropriate allocation basis. The fund's own small administrative costs are also allocated to each fund and department. The fund has a net income and a fund balance of zero each year, following full allocation of its costs.

Budget Highlights: FY23 includes increases to total expenditures based upon portfolio changes and increased anticipated salary costs. $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%

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

CALPERS UAL FUND
CalPERS UAL Reserve FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfers from General Fund surplus - $ 2,918,999 $ 1,100,990 $ 518,284 $ - $ - $ Transfers from Water Fund - $ - $
TOTAL REVENUES $ ‐ $ 2,918,999 $ 1,100,990 $ ‐ 518,284 $ ‐ $

EXPENDITURES
Miscellaneous Plan 300,000 $ - $ 448,184 $ 111,346 $ 111,346 $ 57,062 $ Pepra Miscellaneous Plan - $ - $ - $ - $ - $ - $
Safety Police Plan 300,000 $ - $ 300,000 $ - $ - $ 74,002 $ Pepra Safety Police Plan - $ - $ - $ - $ - $ - $
Safety Fire Plan 250,000 $ 25,860 $ 175,685 $ 127,729 $ 127,729 $ 120,248 $ Pepra Safety Fire Plan - $ - $ - $ - $ - $ - $
Transfer to other funds - $ - $ - $ - $ - $ 397,981 $
TOTAL EXPENDITURES $ 850,000 $ 25,860 $ 923,869 $ 239,075 $ 239,075 $ 649,293 Net Revenue/(Expenditures) (850,000) $ 2,893,139 $ 177,121 $ 279,209 $ (239,075) $ (649,293) $ Changes in Fund Balance - $ - $ - $ - $ - $
Net Increase/(Decrease) in Fund Balance $ 2,893,139 (850,000) $ 177,121 $ 279,209 $ (239,075) $ (649,293) $ Beginning Fund Balance July 1 - $ (850,000) $ 2,043,139 $ 2,220,260 $ 2,499,469 $ 2,260,394 $ Ending Fund Balance June 30 $ (850,000) $ 2,043,139 $ 2,220,260 $ 2,499,469 $ 2,260,394 $ 1,611,101 -35.54% Description: The CalPERS UAL Fund is an internal service fund that includes 70% allocation of General Fund Surplus. The funds are restricted to use to help pay down existing pension liability. Council can decide to use the fund to help stabilize future budgets, provide aditional payments to lower long‐term liability, or to invest in a 115 Trust.

Budget Highlights: FY24 anticipates the use of UAL fund balance in order to help pay for UAL liabilities in several funds. $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

EXPENSES
Miscellaneous Plan
Safety Fire Plan
Transfer to other
funds
0%

REVENUES
Transfer from Surplus

ECONOMIC STABILIZATION FUND
Economic Stabilization Reserve FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfer from General Fund surplus - $ 625,500 $ 235,927 $ 111,061 $ - $ - $

TOTAL REVENUES $ ‐ $ 625,500 $ 235,927 $ ‐ 111,061 $ ‐ $

EXPENDITURES
Transfer to other funds 2,500 $ - $ - $ - $ - $ 185,282 $

TOTAL EXPENDITURES $ ‐ 2,500 $ ‐ $ ‐ $ ‐ $ $ 185,282 Net Revenue/(Expenditures) (2,500) $ 625,500 $ 235,927 $ 111,061 $ - $ (185,282) $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 625,500 (2,500) $ 235,927 $ 111,061 $ - $ (185,282) $ Beginning Fund Balance July 1 - $ (2,500) $ 623,000 $ 858,927 $ 858,927 $ 858,927 $ Ending Fund Balance June 30 (2,500) $ 623,000 $ 858,927 $ 969,988 $ 858,927 $ 673,645 $ -30.55% Description: The Economic Stabilization Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above the 20% policy reserve). The funds are restricted to use to help stabilize future budgets in the instance of lower than anticipated revenues (including more volitive revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council.

Budget Highlights: FY24 includes the transfer of funds necessary to properly fund the forgivable loan program, as well as $100,000 for the Upper Floor Rehab program Economic Development incentive. $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%

EXPENSES
Transfer to other funds
0% REVENUES
Transfer from Surplus

EQUIPMENT RESERVE FUND
Equipment Reserve FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfer from General Fund surplus - $ 625,500 $ 235,927 $ 111,061 $ - $ - $ - $ - $ - $
TOTAL REVENUES $ ‐ $ 625,500 $ 235,927 $ ‐ 111,061 $ ‐ $

EXPENDITURES
Transfer to other funds 187,000 $ - $ 60,000 $ - $ - $ 85,282 $ Professional Services - $ - $ - $ - $ 10,000 $ 90,000 $ TOTAL EXPENDITURES $ ‐ 187,000 $ $ ‐ 60,000 $ $ 10,000 $ 175,282 Net Revenue/(Expenditures) (187,000) $ 625,500 $ 175,927 $ 111,061 $ (10,000) $ (175,282) $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 625,500 (187,000) $ 175,927 $ 111,061 $ (10,000) $ (175,282) $ Beginning Fund Balance July 1 - $ (187,000) $ 438,500 $ 614,427 $ 614,427 $ 604,427 $ Transfer from Surplus Funds $ - - $
Ending Fund Balance June 30 (187,000) $ 438,500 $ 614,427 $ 725,488 $ 604,427 $ 429,145 $ -40.85% Description: The Equipment Reserve Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above 20% reserve policy). The funds are restricted to be used as a 'drop account' to help fund larger capital equipment items or to provided needed capital during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant 'catch‐up' years.

Budget Highlights: FY24 includes the transfer of funds necessary to properly fund the forgivable loan program, as well as $90,000 to purchase a new police patrol vehicle.
$‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
49%
51%

EXPENSES
Fund Balance Transfer
0% 0%

REVENUES
Transfer from Surplus

FORGIVABLE LOAN PROGRAM FUND
Forgivable Loan Program Fund FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Residual Property Tax - $ - $ - $ 60,000 $ 139,966 $ 130,000 $ Transfer from Surplus Funds - $ - $ - $ - $ - $ 568,544 $ TOTAL REVENUES $ ‐ ‐ $ ‐ $ $ 60,000 $ 139,966 $ 698,544

EXPENDITURES
1491 Draper & 1515 Smith - $ - $ 75,000 $ - $ - $ - $
Magosh - $ - $ - $ - $ - $ 75,000 $
Stone Plaza - $ - $ - $ - $ - $ 125,000 $
Gold Standard Mortgage - $ - $ - $ - $ - $ 300,000 $
TOTAL EXPENDITURES ‐ $ ‐ $ $ ‐ 75,000 $ ‐ $ $ 500,000 Net Revenue/(Expenditures) - $ - $ (75,000) $ 60,000 $ 139,966 $ 198,544 $ Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - - $ (75,000) $ 60,000 $ 139,966 $ 198,544 $ Beginning Fund Balance July 1 - $ - $ - $ (75,000) $ (75,000) $ 64,966 $ Ending Fund Balance June 30 - $ - $ (75,000) $ (15,000) $ 64,966 $ 263,510 $ Description: The Forgivable Loan Program Fund is an internal service fund that utilizes residual property tax dollars from the dissolution of redevelopment agencies to help fund tenant improvement projects for eligible activities such as ADA, fire sprinklers, and other eligible projects that would otherwise hinder redevelopment efforts in the community.

Budget Highlights: The program is anticipating supporting three projects in FY24. $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
19%
81%

EXPENSES
Residual Property Tax
Transfer from Surplus Funds
19%
81%

REVENUES
Residual Property
Tax
Transfer from
Surplus Funds
Department Strategic Goal Met Type of Request Item Description Purpose Cost Funding Source All All Infrastructure 5-Year Strategic Plan Update Update Existing Strategic Plan Document; Carryover from FY23 $25,000 Multi-Dept. Funded Police All Facilities HVAC KPD 2 HVAC Replacements; End of Life $36,000 Equipment Reserve Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Façade/Alley Program Grant Program for Façade/Alley $35,000 Economic Development/GF Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Econ. Development - Property Tax Forgivable Loan Program; Anticipated Agreements $375,000 Forgivable Loan FundCommunity Development Promote Sustainable Development/Increase Retail Opportunities Incentive Economic Development Incentive Upper Floor Loan Program $100,000 Economic Stablization Fund Council All Planning Impact Fee Nexus Study Developer Impact Fee Nexus Study Update; State Mandated Update $50,000 Various Impact Fee Funds Council All Facilities Council Chamber Upgrades Microphones/Meeting Space Improvement $30,000 General Fund/Water EnterpriseCouncil All Planning General Plan Update General Plan Update; Consultant (multi-year) $200,000 ARPACouncil All Planning Compensation Study Organizational Compensation Study (carryover) $45,000 General Fund/Water Enterprise Council/Committee Improve Public Safety Infrastructure Funding Request For Improvements Public Safety Committee Request $10,000 General Fund Engineering/PW Improve Public Safety Infrastructure TOD Intersection Improvements Phase 1 TOD Grant Improvements, Intersections and Bike Lanes $445,000 TOD Grant; Fresno COGEngineering/PW Improve Public Safety Infrastructure Parking Lot Construction Smith St. Parking Lot; Final Parking Lot Update; FCRTA Partnership $75,000 Measure CEngineering/PW Improve Public Safety Infrastructure Sidewalk Installation 12th Ave Sidewalk (Stroud to Aslan); Construction $65,350 CMAQ Grant; 11.4 % Measure C Local ShareEngineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Stroud to Klepper); Construction $120,400 CMAQ Grant; 11.4% LTF 3 Local ShareEngineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Tulare St. to Stroud); Construction $168,831 CMAQ Grant; 11.4% LTF 3 Local Share Engineering/PW Improve Public Safety Planning LRSP Update Local Road Safety Plan; New Mandate - Required to Apply for Federal Transportation Grants $45,000 Traffic Impact Fees Engineering/PW Improve Public Safety Infrastructure Road Repair 15th Ave./16th Ave./17th Ave; Stroud Ave. to Linnar Tract $885,000 Local Transportation FundsEngineering/PW Improve Public Safety Infrastructure Road Repair Riverside Ave.; Base repair and repavement (21st to 22nd) $130,000 Local Transportation FundsEngineering/PW Improve Public Safety Infrastructure Road Repair Draper St. (California St. to Sierra St.); With TOD Project $150,000 Measure C Engineering/PW Improve Public Safety Infrastructure Road Repair Mariposa St. (6th Ave. to 10th St.) $295,000 SB1 Fire Improve Public Safety Equipment Engine Replacement Fire Engine Year 2 Deposit $100,000 Measure EFire Improve Public Safety Equipment SCBA Equipment Self Contained Breathing Apparatus Testing/Equipment $75,000 Measure E Fire/Amb Improve Public Safety Equipment Radios/Communications Year 4/5; Phased Communications Upgrades $30,000 Measure EFire/Amb Improve Public Safety Facilities HVAC Replace Aging HVAC Units (2) $26,500 Measure EFire/Amb Improve Public Safety Equipment PPE Testing PPE Testing; New NFPA Requirement $25,000 Measure EFire/Amb Improve Public Safety Facilities Overhead Door Operation Replace 4 Overhead Door Operators; Station #1 $50,000 Measure E Parks Provide Recreation Opportunities for All Ages Infrastructure Laurel St. Dog Park Project Construction Improvements for Laurel St. Dog Park $1,244,000 Prop. 68 State GrantParks Provide Recreation Opportunities for All Ages Infrastructure Prop. 68 Funds Athwal Park Restroom Installation; Phase 2 $210,000 Prop 68 (non-competitive)/Park Impact Fees Parks Provide Recreation Opportunities for All Ages Facilities Tree Removal Removal Problem Trees in Public Right of Way (contract work) $20,000 General Fund Police Improve Public Safety Equipment Body Worn Cameras Outfit Officers with BWC and Dash Cameras; Year 1 $80,000 Measure EPolice Improve Public Safety Equipment Radios Dual Band Radio; HS SRO $9,000 Measure EPolice Improve Public Safety Facilities Generator Maintenance Load Test/Generator Repairs @KPD $10,000 Measure E Police Improve Public Safety Vehicle New Vehicles New Patrol Vehicles; 3 New Vehicles $270,000 Measure E Police Improve Public Safety Vehicle New Vehicles One New Patrol Vehicle; One Carryover from FY23 (on order); Upfit $180,000 1 General Fund, 1 Equipment Reserve Pool Provide Recreation Opportunities for All Ages Facilities CO2 Tanks Install CO2 Tanks to Replace Muriatic Acid; Provides long-term cost savings $5,000 Pool Pool Provide Recreation Opportunities for All Ages Infrastructure Shade Structure Replace Shade Structure (North end) $42,000 Pool Public Works Ensure Financial Stability Facilities HVAC Replacement HVAC Replacements (2 4-ton units @KPD) $35,000 General Fund Public Works Improve Public Safety Facilities Comms. Equipment Room Climate Control for Communication Room $10,000 General Fund PW/Solid Waste Ensure Financial Stability Materials SB1383 Requirement SB1383 Procurement Requirement $20,000 Solid Waste Fund Water Enterprise Improve Public Safety Infrastructure Water Main Projects 2'' & 4'' Water Main Replacements; Improve Fire Flows (15th & 16th Ave, Draper St.) $440,000 Water Enterprise Water Enterprise Ensure Financial Stability Infrastructure Water Conservation Turf Replacement (City and Residential Converstions) $60,000 Water EnterpriseWater Enterprise Improve Public Safety Facilities Generator Maintenance Load Test/Generator Repairs $15,000 Water EnterpriseWater Enterprise Improve Public Safety Infrastructure Hydrant Replacement Hydrant Replacements $20,000 Water EnterpriseWater Enterprise Ensure Financial Stability Software Water Billing Software Update Water Billing Software Update $15,000 Water EnterpriseWater Enterprise All Infrastructure Flow Meter Replacements Update Flow Meters at Wells (9, 10, 12, 14, 16) $25,000 Water Enterprise Total Capital Improvement Plan $6,302,081
DRAFT Capital Improvement Projects 2023‐2024

Kingsburg City CouncilJune 7, 2023

Kingsburg City Council
June 7, 2023