Agenda — Kingsburg City Council, June 21, 2023 (part 2 of 2)

At June 30, 2023, the loan outstanding amounts to $1,567,891.

Annual debt service requirements for the CIEDB Water Loan at June 30, 2023 are as follows:
196
Fiscal Year Ending Principal Interest Total
2024 110,602 45,076 155,678
2025 113,898 41,730 155,628
2026 117,293 38,286 155,579
2027-2031 641,022 136,054 777,076
2032-2035 585,076 35,510 620,586
$1,675,293 $ 344,979 $2,020,272
197
Actual Fund Balance,
June 30, 2022 2,004,636 (220,000) 815 137,044 64,472 1,986,968 Estimated Beg. Fund Bal., -
June 30, 2023 1,679,997 (220,000) 815 135,294 92,656 1,688,762 Revenues:

Special Assessments - - - - - -
Interest - - - - - -
Total Revenue - - - - - -
Expenses:

Fiscal Agent Fees - - - - - -
Principle Retirement - - - - - -
Interest and Fiscal charges - - - - - -
Total Expenses - - - - - -
Net Result - - - - - -
Projected Fund Balance,
June 30, 2024 $ 1,679,997 $ (220,000) $ 815 $ 135,294 $ 92,656 $ 1,688,762

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
Special
Assessment
District 1992-2 Total
Special
Assessment
District 1992-1
198
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 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 $ 274,279 $ 220,464 $ 150,373 $ 76,000 $ 3,000 $ - Expenses $ 420,770 $ 402,999 $ 381,044 $ 337,865 $ 334,064 $ - $ (146,491) $ (182,536) $ (230,671) $ (261,865) $ (331,064) $ -

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
199
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES $ 4,950 $ 4,950 $ 4,845 $ 4,950 $ 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$ $ 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 $ - TOTAL 12,773 $ 10,237 $ 7,460 $ 4,170 $ 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 $ - TOTAL 11,844 $ 9,642 $ 7,202 $ 4,675 $ 4,675 $ -
TOTAL BOND FEES $ 16,532 $ 16,981 $ 10,650 $ 10,770 $ 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 $ - TOTAL FINANCE AUTHORITY $ 420,770 $ 402,999 $ 381,044 337,865$ $ 334,064 $ - -100.00% Revenues $ 274,279 $ 220,464 $ 150,373 $ 76,000 $ 3,000 $ - Expenses $ 420,770 $ 402,999 $ 381,044 337,865$ $ 334,064 $ - $ (146,491) $ (182,536) $ (230,671) $ (261,865) $ (331,064) $ -

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
200

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 $ (259,551) $ (291,907) $ (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
201
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 $ 34,522 $ 38,945 $ (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
202
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 $ 1,634 $ 1,637 $ (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
203
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 $ 47,028 $ 37,412 $ 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
204
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 $ 29,876 $ 31,377 $ 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 improvements to the Pheasant Grove I and II subdivisions in 1992.

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

Budget Highlights: 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
205

RDA RDA
Successor Low/Mod Housing
Agency Successor Agency Total
Actual Fund Balance,
June 30, 2022 $ 71,575 $ 574,389 $ 645,964
Estimated Beg Fund Balance,
June 30, 2023 $ 71,575 $ 574,389 $ 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
206
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACTUAL ACTUAL ADOPTED ADOPTED 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 $ 49,084 $ 51,320 $ 48,160 $ - $ - $ - 0.00%

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

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
207
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-9100-519-5214 PRINTING & ADVERTISING $ - $ - $ - $ - $ - $ - 0.00% 740-9100-519-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 740-9100-519-5606 RDA BOND RETIREMENT (2015 SERIES) $ 5,119 $ 4,543 $ 3,160 $ 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 $ 49,084 $ 51,320 $ 48,160 $ - $ - $ -
Expenses $ 5,119 $ 4,543 $ 3,160 $ 1,580 $ - $ -
$ 43,965 $ 46,778 $ 45,000 $ (1,580) $ - $ -

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
208

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 $ 43,965 $ 46,778 $ 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 accounts for the new State Law on Redevelopment Successor Agencies.The fund will account for the debt of the agency per the adopted and approved ROPS(Recognized Obligation Payment Schedule).The Succesor Agency will receive tax debt of the Agency. All of debt will be accounted for in this fund until it is retired. At that time the Fund increment to cover the recognized will be ended.

Budget Highlights None.
0%0%

EXPENSES
Maintenance and Operation
Debt Service
0%

REVENUES
Tax Increment
209

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. 210
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED $ 100,317 $ 103,921 103,687$ $ 107,803 $ 107,803 $ 112,247 TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 100,317 $ 103,921 103,687$ $ 107,803 $ 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 $ 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 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 $ 344,708 $ 415,068 28.05% TOTAL ASSESSMENT DISTRICT REVENUE $ 100,317 $ 196,867 302,447$ $ 431,943 $ 452,511 $ 527,315 22.08% Revenues $ 100,317 $ 196,867 302,447$ $ 431,943 $ 452,511 $ 527,315 Expenses $ 102,446 $ 107,576 470,174$ $ 470,174 $ 107,803 $ 248,881 (2,129) $ 89,290 $ (167,727) $ (38,231) $ 344,708 $ 278,434

CITY OF KINGSBURG

ASSESSMENT DISTRCIT FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
211
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-9100-549-5481 ZONE 1 - PHEASANT GROVE 1 & 2 $ 5,933 $ 5,933 $ 5,933 $ 5,933 $ 5,933 $ 5,933 0.00% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES $ 2,499 $ 2,499 $ 2,499 $ 2,499 $ 2,499 $ 2,499 0.00% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 $ 6,026 $ 6,026 $ 6,026 $ 6,026 $ 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 $ 5,069 $ 5,069 0.00% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST $ 4,421 $ 4,421 $ 4,421 $ 4,421 $ 4,421 $ 4,421 0.00% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 $ 3,497 $ 3,599 $ 3,655 $ 3,845 $ 3,845 $ 4,048 5.29% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 $ 7,492 $ 7,709 $ 7,829 $ 8,235 $ 8,235 $ 8,671 5.30% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 $ 6,571 $ 6,761 $ 6,867 $ 7,222 $ 7,222 $ 7,606 5.31% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 $ 25,425 $ 26,097 $ 26,505 $ 27,878 $ 27,878 $ 29,354 5.30% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 $ 8,622 $ 8,871 $ 12,916 $ 9,477 $ 9,477 $ 9,980 5.30% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 $ 10,671 $ 10,979 $ 11,150 $ 11,728 $ 11,728 $ 12,351 5.31% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 $ 7,381 $ 7,562 $ 7,680 $ 8,079 $ 8,079 $ 8,506 5.29% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 $ 5,654 $ 5,818 $ 5,909 $ 6,215 $ 6,215 $ 6,545 5.30% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 $ 1,070 $ 1,101 $ 1,118 $ 1,176 $ 1,176 $ 1,238 5.30% TOTAL, LANDSCAPE & LIGHTING DISTRICT 100,332 $ 102,446 $ 107,576 $ 107,803 $ 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 $ - $ - $ - $ - $ 2,800 $ 21,841 760-9140-549-5701 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 $ - $ - $ - $ - $ 500 $ 6,576 760-9145-549-5701 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 $ 407,631 $ 136,634 -62.29% TOTAL, ASSESSMENT FUNDS $ 101,292 $ 108,446 $ 112,581 $ 470,174 $ 482,134 $ 248,881 -47.07% Revenues $ 100,317 $ 196,867 $ 302,447 $ 431,943 $ 452,511 $ 527,315 Expenses $ 101,292 $ 108,446 $ 112,581 $ 470,174 $ 482,134 $ 248,881 $ (974) $ 88,421 $ 189,865 $ (38,231) $ (29,623) $ 278,434

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
212
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 $ (14) $ 1,475 $ (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 provides funding for the City's landscape maintenance assessment district, whereby each property owner, through property tax assessments, participates in the upkeep of common areas located within their housing subdivision.

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

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
213
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
214
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
215
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
216
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
217
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
218
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
219
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
220
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
221
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
222

COMMUNITY FACILITIES DISTRICT
COMMUNITY FACILITIES 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
Assessments $ - $ 92,946 $ - $ - $ - $ -
TRACT 6151 - Monarch $ - $ - $ - $ 29,881 $ 29,188 $ 48,408 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ -
TRACT 6122/6242 - Kings Estates $ - $ - $ 52,640 $ 81,998 $ 43,215 $ 45,334 -44.71% TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ -
TRACT 5610 $ - $ - $ - $ - $ - $ -
TRACT 16-002 - Tulare Co. $ - $ - $ 146,120 $ 199,058 $ 203,793 $ 229,476 15.28% TRACT 6306 - Summerlyn $ - $ - $ - $ 13,203 $ 25,297 $ 26,538 TOTAL REVENUES $ - $ 92,946 $ 198,759 $ 324,140 $ 301,493 $ 349,756 7.90%

EXPENDITURES
Professional Services $ 960 $ 6,000 $ 5,005 $ 6,000 $ 6,000 $ - -100% TRACT 6151 - Monarch $ - $ - $ - $ - $ - $ -
TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ -
TRACT 6122/6242 - Kings Estates $ - $ - $ - $ - $ 6,960 $ - TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ -
TRACT 5610 $ - $ - $ - $ - $ - $ -
TRACT 16-002 - Tulare Co. $ - $ - $ - $ - $ 5,000 $ -
TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ -
TRANSFER TO GENERAL FUND $ - $ - $ - $ 247,408 $ 247,408 $ - TRANSFER TO FIRE DEP FUND $ - $ - $ - $ 108,963 $ 108,963 $ - TOTAL EXPENDITURES $ 960 $ 6,000 $ 5,005 $ 362,371 $ 374,331 $ - -100.00% Net Revenue/(Expenditures) $ (960) $ 86,946 $ 193,754 $ (38,231) $ (72,838) $ 349,756 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (960) $ 86,946 $ 193,754 $ (38,231) $ (72,838) $ 349,756 Beginning Fund Balance July 1 $ - $ (960) $ 85,986 $ 279,740 $ 279,740 $ 206,902 -26.04% Ending Fund Balance June 30 $ (960) $ 85,986 $ 279,740 $ 241,509 $ 206,902 $ 556,658 130.49% $-
$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

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

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
223
1 CITY FINANCIAL, MONETARY, AND BUDGETARY POLICIES
The budget for the City of Kingsburg is a comprehensive guide for the financial decision-making and operational management throughout the fiscal year. The budget is not only a financial plan but also a performance plan to assist in accomplishing the strategic goals set forth by the City Council. This section describes the policies and procedures that govern the preparation and implementation of the City’s budget as well as managing the short and long-term finances and investments of the City.

Approved Budget Guidelines
Each year, the respective subcommittees and City Council approve budget guidelines to provide guidance and assist in the development of the annual budget. The development of the 2018- 2019 budget will also incorporate the plans set forth in the City’s strategic planning process, as well as a comprehensive employee survey. The proposed 2021-22 Budget guidelines are outlined below, and include:

Financials:
• Examine 5 year historical trending in all revenue and expenditure accounts. • Analyze and update financial policies and procedures, • Incorporate policies into 2021-2022 budget. Identify non-dedicated fund balances, and define purpose or recommend usage alternatives.
• Fund long-term future obligations and designated reserve accounts. • Utilize one-time funds received to help pay down debt and purchase deferred capital equipment.
• Examine current and alternative revenue sources that promote long-term financial sustainability.
• Examine adequacy and equity of fees and revenues for services and programs.

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

Personnel:
• Examine organizational structure and necessary staffing adjustments to meet growing organizational needs.
• Implement changes (if necessary) from collective bargaining agreements and employee handbook.
224
2 • Examine special fund contributions to the general fund to ensure allocations are appropriately structured to reimburse general fund (i.e. Water, Measure C, Local Transportation Funds, and Solid Waste).
• Transition to performance, metric based wage and evaluation compensation system. • Examine and make recommendation on employee leave programs to proactively address GASB 45-Other Post Employment Benefit liabilities
Explanation of Budgetary Process
Although the administration of the existing budget is a constant process, the preparation of the next year's budget begins during January with the establishment of the annual budget guidelines which serve as written goals and parameters for the development of the annual operating budgets. The City uses the following procedures when establishing budgetary data reflected in this document:

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

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

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

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

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

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

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

The budget guidelines approved by the City Council were used as the foundation to create the 2021-2022 financial blueprint for the City. The 2021-2022 budget is designed to provide ease of use to the reader, while acting as a financial conduit for all City related expenses. We anticipate submitting the document for review to the GFOA for the fourth consecutive year. Overall, the budget is designed and graded based upon the following:
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3 The Budget as a Policy Document
As a policy document, the budget indicates what services the City will provide during the next fiscal year. Throughout the document the reader will have the opportunity to view both long and short-term goals, and how the financial policies will interact to meet the needs of City residents.

The Budget as an Operations Guide
As an operations guide, the 2021-2022 budget provides detailed expenditures based upon departmental need. Each department is responsible for specific actions that feed into the overall organizational plan.

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

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

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

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

A. Accounting
• The City will establish and maintain the accounting systems according to GAAP. • An annual audit will be performed by an independent public accounting firm which will issue an official opinion on the annual financial statements. In addition, full disclosure will be provided in the financial statements and bond representations. • Financial systems will be maintained to monitor expenditures and revenues on a monthly basis and all revenue collections will be consolidated under the Finance Director. A cashflow analysis, including disbursements, collections, and investments, will be prepared on a regular basis indicating that sufficient cash is available for daily financial needs. • Encumbrances represent commitments related to unperformed contracts for goods or services, and will be recorded when incurred. Encumbrances outstanding at year-end will be reported as reservations of fund balance.
• The City will establish and maintain a depreciation schedule based on the straight-line method. The useful life of capital assets will be based on internal information, 226
4 information on comparable assets from other governments, and general guidelines from professional or industry organizations.

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

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

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

A. Items requiring City Council Action
• Appropriation of fund balance reserves; transfers of appropriations between funds; appropriation of any non-departmental revenue; new interfund loans or advances; and creation of new capital projects or increases to existing capital projects. 227
5 B. Items delegated to the City Manager
• Since the annual City budget is adopted at the functional level of expenditure (program categories, i.e., Public Works and Public Safety), the City Manager may authorize any intra-program line item change, i.e., utilities, local auto expense, supplies, etc. between departments within funds; appropriation of unbudgeted departmental revenues; and approval of transfers which increase salary and benefit appropriations.

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

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

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

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

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

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

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

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

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

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

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

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

STANDARDS OF CARE & REPORTING
A. Prudence:

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

B. Ethics and Conflicts of Interest:

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

C. Delegation of Authority:

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

The responsibility for conducting investment transactions is delegated to the Finance Committee (the “Committee”) which shall conduct its day- to-day activities through the office of the Finance Director. The Finance Director may, with Committee and Council 229
7 approval, receive assistance from one or more investment advisors. The Finance Director will provide investment data, statistics and recommendations to the Committee to aid in investment decisions.

D. Reporting Requirements:

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

E. Internal Controls:

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

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

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

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

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

1. Deposit Insurance:

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

2. Depository Agreement:

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

B. Preferences for Local Financial Institutions:

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

COLLATERALIZATION
A. Collateral Required:

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

B. Form of Collateral:

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

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

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

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

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

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

D. Substitution of Collateral:

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

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

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

2. Certificates of Deposit.

3. Municipal General Obligations.

4. LAIF.

5. California Cooperative Liquid Assets Securities System, dba the California CLASS

6. Repurchase Agreements.

7. Operating Bank Account.

8. Money Market Funds.

9. Commercial Paper.

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

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

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

B. Securities Firms:

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

C. Diversification:

The investment policy incorporates the investment strategy and as such, will allow for diversification of investments to the extent practicable considering yield, collateralization, investment costs, and available bidders. Diversification by investment institutions shall be determined by an analysis of yield, collateral, investment costs, and available bidders. 232
10 Diversification by types of securities and maturities may be as allowed by this policy and California State Statutes.

D. Maximum Maturities:

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

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

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

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

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

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

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

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

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

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

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

E. Apply any operational surplus at the end of any fiscal year to the reserve for working capital if necessary to meet policy minimums.
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11 F. Eliminate the budgeted use of fund balance if its use would reduce the available balance below policy minimums.

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

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

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

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

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

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

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

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

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

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

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

CAPITALIZED FIXED ASSETS POLICY
The purpose of this policy is to establish a general policy for Capitalized Fixed Assets including standards for valuation of assets with a useful life greater than one-year. This policy applies to 234
12 the purchases of all departments and divisions of the City of Kingsburg. Procurements shall comply with the City of Kingsburg procurement policies and procedures, and conform to applicable State and Federal law and the standards identified int eh Procurement Standards Sections of 44 CFR Part 13, “Uniform Administrative Requirements for Grants and Cooperative Agreements with State and Local Governments.”
Additionally, the City of Kingsburg shall comply with 2 CFR 200 procurement policies when procuring items with federal funds. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.

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

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

Justification must be provided for all noncompetitive procurement.

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

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

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

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

Encumbrance records shall be maintained by the City Finance Director. 235
13 ASSET VALUATION
Departments shall record long-term assets at historic cost or, if the cost is not readily determined, at estimated historic cost. Cost shall include applicable ancillary costs. All costs shall be documented, including methods and sources used to establish any estimated costs.

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

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

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

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

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

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

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

The controls and procedures set forth are intended to provide reasonable assurance that the 236
14 lowest cost, highest quality good or service is obtained, while balancing the need for flexibility and efficiency in departmental and City operations.

Coverage
This policy applies to the purchases of all departments and divisions of the City of Kingsburg. The provisions of California Statute take precedence over any portion of this policy that may be in conflict. More restrictive procurement procedures required by grants, aids, statutes or other external requirements or funding sources will take precedence.

Ethical Standards

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

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

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

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

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

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

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

General Guidelines

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

2. Purchasing Oversight
o Department heads are responsible for procurement issues in their individual departments. Departments are to insure that the purchase order requisitions are entered prior to purchases, receipts are collected and recorded, and the requisition is put through for payment and will be responsible to respond to questions on the payment or non-payment of the item.
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15 3. Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized and sufficiently documented.

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

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

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

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

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

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

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

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

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

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

Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between two thousand dollars ($2,000.00) and twenty-five thousand dollars ($25,000.00) shall be with the approval of the City Council after presenting no less than two (2) quotations received in writing from separate vendors for compatible items. Such 238
16 purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.

The purchase order for the item must be provided to the City’s Finance Director within 4 days after approval of the purchase. If the selected vendor did not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.

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

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

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

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

Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment greater than one one-hundred thousand dollars ($100,000.00) shall be preceded by three (3) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. If the selected vendor does not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen. 239
17 Unbudgeted Supplies, Services and Equipment:

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

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

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

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

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

Justification is required for compensation for individual consultant services, which must be reasonable and consistent with the amount paid for similar services in the market place. Detailed invoices and time and effort reports are required for consultants. o Services is defined as the furnishing of labor, time or effort by a contractor, usually not involving the delivery of specific goods or products other than those that are the 240
18 end result of and incidental to the required performance. Examples of contractor service include: refuse and recycling collection, maintenance, mailing, or delivery services. Contractor services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines. The cost shall be determined by considering the maximum total expenditure over the term of the contract.
o Construction services is defined as substantial repair, remodeling, enhancement construction or other changes to any City owned land, building or infrastructure.

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

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

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

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

Sole source purchasing criteria include:

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

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

3. Legal services provided by an attorney

4. Lack of acceptable bids or quotes

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

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

7. Aesthetic purposes or compatibility is an overriding consideration

8. Purchase is from another governmental body

9. Continuity achieved in a phased project

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

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

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

1. The item to be purchased must not be regularly stocked 242
20 2. The employee must have a petty cash slip completed which includes the item(s) to be purchased, the amount of petty cash needed and the account number the purchase is budgeted to.

Upon completion of the purchase, the employee must return the receipt and any change to the Finance Director/Designee. The designee in charge of the petty cash funds is responsible to enter in all the petty cash expenditures using a purchase order requisition in order to receive a replenishment of petty cash funds.

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

Credit Card Policy
Purpose
This policy establishes minimum standards and procedures for use of a city credit card to ensure compliance with the policy. Credit card holders assume responsibility of the protection and proper use of the City issued card at all times and adhere to constraints.

Policy

1. The Finance Director is designated to be responsible for the City of Kingsburg’s credit card issuance, accounting, monitoring, retrieval, and for general oversight of compliance with this credit card use policy.

2. City credit cards may be used only by those authorized and only for the purchase of goods or services for the official business of the City of Kingsburg.

3. All authorized users of City credit cards shall submit documentation detailing the goods or services purchased, the cost of the goods or services, the date of the purchase, and the official business for which it was purchased.

4. Upon termination of an employee who has been issued a City credit card, that employee shall immediately return the credit card to the City of Kingsburg Finance Department.

5. An authorized employee, who is issued a credit card, is responsible for its protection and custody, and shall immediately notify the bank card issuer and the Finance Department if the credit card is lost or stolen.
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21 6. The Finance Department will follow established Accounts Payable internal control procedures for approval, documentation, and payment of credit card charges.

7. Unauthorized use of a City credit card shall result in disciplinary measures to the fullest extent of the law.

Procedures

1. Issuance of Credit Cards

a. Credit cards will be issued to the City Manager, Assistant City Manager, Department Directors, and all others approved by the Finance Director. The cards will be issued to individuals, in the name of the individual; there will be no departmental cards. Only one card will be issued in an individual’s name. Cards are nontransferable. b. The authorized credit limit of all credit cards issued by the City of Kingsburg shall not exceed $30,000 per department. The credit limit for each individual in departments with multiple credit cards will be determined by the Department Director. c. Check Requests are required for any purchases over $30,000 and are due by 12:00 pm on the Wednesday Accounts Payables are processed.

2. Card Use

a. The credit card shall be used for the purchase of goods and services that are for the official business of the City of Kingsburg when normal Accounts Payable procedures cannot be utilized, e.g., fuel purchases, travel-related expenses, conference registration fees, etc. Misuse of the card will subject the card holder to disciplinary action in accordance with City policies and procedures relating to disciplinary action and termination for cause.
b. Purchases made via the credit card must comply with the City’s purchasing and expenditure policies. The card in no way changes such policies. c. Anyone issued a City of Kingsburg credit card shall sign a Credit Card User Agreement, thereby agreeing to abide by adopted City credit card policies and procedures. The card holder is responsible for assuring that all credit card charges are accurate and consistent with policy guidelines.
d. All rewards earned from purchases made for City business on City issued credit cards will be the property of the City and may only be redeemed for City business needs. 244
22 3. Card Holder Responsibilities

a. The card holder must:
(i) Ensure the card is used only for legitimate business purposes. (ii) Maintain the card in a secure location at all times. (iii) Not allow other individuals to use the card.
(iv) Adhere to City purchase limits and restrictions.
(v) Obtain all sales slips, register receipts, and/or credit card slips and provide same to the Finance Department for reconciliation and approval of transactions. (vi) Attempt to resolve disputes related to billing errors with the vendor directly or in conjunction with the Finance Department.
(vii) Ensure that the appropriate credit is issued for disputed items or billing errors on a subsequent credit card statement.
(viii) Immediately report a lost or stolen card to the card issuer and notify the Finance Department of the lost or stolen card at the first opportunity during business hours. (ix) Return the card to the Finance Department upon terminating employment with the City.

4. Card Holder Liability

The credit card is a corporate charge card that will not affect the card holder’s personal credit; however, it is the card holder’s responsibility to ensure that the card is used within stated guidelines, policies, and procedures of the City. Failure to comply with program guidelines may result in the permanent revocation of the card, charge-back of an improper or unsupported transaction to the card holder for reimbursement to the City, notification of the situation to management, and further disciplinary measures, which may include termination.

5. Card Holder Termination or Card Cancellation

a. The City is required to close an account if a card holder:
(i) Terminates City employment; or
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23 (ii) Moves to a new position in which a credit card is not required. b. The City reserves the right to cancel a credit card for any of the following reasons:
(i) The card is used for personal or unauthorized purposes; (ii) The card is used to purchase any material or service that violates policy, law, or regulation pertaining to the City;
(iii) The card holder allows the card to be used by another individual; (iv) The card holder fails to provide the required receipts and supporting documentation; or
(v) The card holder does not adhere to all of the appropriate City Administrative Orders, policies, and procedures.

6. Sample of Items That Can be Purchased with the Credit Card:

a. Airfares
b. Conference registration
c. Lodging and meals – See Personnel Manual Sec. 1219 Travel and Expense. d. Rental cars and gas
e. Lunch and dinner meeting meals
f. Minor emergency office supplies
g. Training books

7. Sample of Items That Cannot be Purchased with the Credit Card:

a. Cash advances
b. Standard merchant category exclusions (e.g., liquor or tobacco products) c. Personal use
246
24 8. Credit Card Use Audits

The Finance Department will make periodic random audits of card use and charges for appropriateness. Areas to be monitored include, but are not limited to, compliance with this and other related Administrative Orders. Excessive and/or non- use by card holders will also be monitored.

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

Billings
All billings are to be handled through the Finance Director. It is the responsibility of each department to notify the Finance Director of all billings that need to occur.

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

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

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

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

B. The City reserves the right to require cash payment prior to the sale of any goods or services.
247
25 C. Due diligence will be conducted by City staff for the collection of receivables. Accounts will be considered delinquent upon reaching 30 days beyond the date of the invoice or upon the first day after the due date as per the invoice. Invoices overdue will accrue appropriate penalties as defined by the Clerk/Treasurer and/or the Finance Committee.

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

E. Delinquent personal property tax bills that become a year overdue and are determined to be uncollectible by the Clerk/Treasurer will be presented to the Finance Committee and authorization to write-off will be required for any amounts over $1,000. Delinquent personal property is exempt from any administrative fees or interest charges, as the interest and penalties associated with delinquent personal property taxes are set forth in state statutes.

SEGREGATION OF DUTIES & FINANCIAL CONTROLS POLICY
The City has established a system of internal financial controls to carry out its operations in an economical, efficient, effective and orderly manner. The primary objective of the internal control system is appropriate segregation of duties.

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

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

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

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

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

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

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

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

H. Staff shall have end to end responsibility for any series of financially related transactions to be distributed among two or more staff members or departments. 248
26 I. Non-compliance with established procedures are reported directly to the City Manager and the Finance Committee.

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

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

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

M. All security and bid deposits received in negotiable form and escrowed funds or other funds requiring specialized handling should be held in the main vault at City Hall.

N. The general operating standard for deposit of negotiable funds, cash and checks, to the primary depository shall be within twenty-four hours of receipt of those funds.

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

O. Segregation of deposit duties: The Finance Director shall have the responsibility for creating all deposits for the City. The actual delivery of the deposits (in a sealed envelope) shall be the responsibility of the Finance Director or their designee. 249

GLOSSARY
250
Glossary:

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

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

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

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

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

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

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

Assess. To establish an official
property value for taxation

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

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

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

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

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

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

Bond. A written promise to pay a
specified sum of money (called
the face value or principal
amount) at a specified date or
dates in the future called the
maturity date(s), together with
periodic interest at a specified
rate
Bond Market. The term used to
describe the method of obtaining
financing by issuing bonds
through either competitive or
negotiated methods. The market
rate for bonds is determined by
prevailing rate of similar issues
from other municipalities
Bond Rating. A rating (made by an
established bond rating
company) from a schedule of
grades, indicating the probability
of timely repayment of principal
and interest on bonds issued
Bond Indenture. A legal and binding
contract between a bond issuer
and the bondholders. The
indenture specifies all the
important features of a bond,
such as its maturity date, timing
of interest payments, method of
interest calculation, callable/
convertible features if applicable
and so on. The indenture also
contains all the terms and conditions applicable to the bond issue. 251
Glossary:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

252
Glossary:

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

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

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

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

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

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

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

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

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

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

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

Employee (or Fringe) Benefits.

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

Encumbrances. Commitments
related to unperformed contracts
for goods or services

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

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

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

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

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

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

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

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

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

253
Glossary:

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

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

Also known as Capital
Expenditures

Forecasting. A process of analyzing
data to determine future trends

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

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

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

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

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

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

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

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

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

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

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

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

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

Intergovernmental Revenue.

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

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

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

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

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

254
Glossary:

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

Obligations. Amounts which are
owed including liabilities and
encumbrances

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

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

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

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

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

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

PERS. Public Employees Retirement
System

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

Prior-Year Encumbrances.

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

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

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

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

Program Revenue (Income).

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

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

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

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

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

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

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

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

Revenue. Sources of income
financing the operations of
government

RFP. Request for Proposal

255
Glossary:

ROI. Return on Investment

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The City of Kingsburg has utility
charges for water, gas, electric, and
wastewater
Variable Cost. A cost that increases/
decreases with increases/decreases in the amount of service provided
Working Cash. Excess of readily available assets over current liabilities, or cash on hand equivalents which
may be used to satisfy cash flow
needs
Workload Indicator. A unit of work
to be done (e.g., number of
permit applications received or
the number of burglaries to be
investigated)
Year-End. This terms means as of June
30th (end of the fiscal year).
256
RESOLUTION NO. 2023-029

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

APPROVING THE OPERATING BUDGET, CAPITAL OUTLAY BUDGET

AND RELATED AGENCIES BUDGETS
FOR THE FISCAL YEAR 2023-2024
WHEREAS, in accordance with Kingsburg Municipal Code Section 2.8.090 G., the City Manager has submitted for the consideration of the City Council of the City of Kingsburg, a proposed City Operating Budget, City Capital Outlay Budget and related agencies budgets for the City Fiscal Year 2023-2024 Budget; and
WHEREAS, the 2023-2024 Fiscal Year Budget is based on Kingsburg Finance Committee budget meetings, public comment, and policies and objectives established by the City Council; and
WHEREAS, the City’s Total Appropriations for Fiscal Year 2023-2024 are $32,617,056 including the allocation of City Personnel, the City Operating Budget, the City Capital Outlay Budget, Kingsburg Public Financing Authority Budget and the Kingsburg Redevelopment Successor Agency Budget.

NOW, THEREFORE, BE IT RESOLVED that the City Fiscal Year 2023-2024 Budget for the City of Kingsburg and related agencies for 2023-2024 fiscal year, a summary of which is attached hereto and made a part thereof, is hereby approved. *************
I, Abigail Palsgaard, City Clerk for the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 21st day of June 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 Palomar & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: Consider Approval of Engineer’s Report and Levy and Collection of Assessments within District No. 93.01 for Fiscal Year 2023-2024
ACTION REQUESTED:___Ordinance __ Resolution _ Motion ______Receive/File

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

The engineering firm of Willdan Financial Services has prepared and filed with the Clerk the “Engineer’s Report” that has reviewed all the maintenance costs and administration and overhead collections in maintaining the District. The expenses incurred included servicing turf, ground cover, shrubs, trees, irrigation lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances located in public places within the boundaries of the District.

The total levy is $112,247.06 for FY 2023/24, which is a $4,443.93 increase from the current fiscal year.

PUBLIC HEARING
A public hearing notice was published in the Selma Kingsburg Enterprise Recorder on June 7, 2023.

RECOMMENDED ACTION BY CITY COUNCIL

1. Council to conduct a public hearing to receive public testimony in regard to the proposed Fiscal Year 2023/24 assessments and to, following the hearing, take action to adopt Resolution No. 2023-030 ordering the levy and collection of assessments within the City’s Landscaping and Lighting Assessments Districts.

FINANCIAL INFORMATION

ATTACHED INFORMATION

1. Resolution 2023-030

2. Engineer’s Report from Willdan Financial Services
Meeting Date: 06/21/2023
Agenda Item: 6.2
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. Budgeted, Which Line? Varies

RESOLUTION NO. 2023-030

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA APPROVING THE ENGINEER’S REPORT FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2023/24 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF

THE CALIFORNIA STREETS AND HIGHWAYS CODE AND AS PROVIDED BY

ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION
WHEREAS, the City Council by its Resolution No. 2023-023 initiated proceedings, and by its Resolution No. 2023-025 declared its intention to levy annual assessments for the City Assessment District No. 93-01 (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”), to pay for the costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2023 and ending June 30, 2024, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.

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

Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. 2023-030, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

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

Section 3. Based upon its review of the Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 4. The City Council hereby orders the proposed improvements to be made as set forth in the Engineer’s Report, which improvements are briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with fiscal year 2023/2024, the County Auditor of Fresno County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2023/2024, the City’s representative is hereby authorized and directed to collect such assessments.

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

Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2023/2024.

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

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2023 and ending June 30, 2024.

Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. ******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 21st day of June 2023, by the following vote:

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
______
Abigail Palsgaard, City Clerk
City of Kingsburg
CLERK’S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 93-01
FOR FISCAL YEAR 2023/2024
(Pursuant to Landscaping and Lighting Act of 1972)
Pheasant Grove, Phases 1 and 2, Tracts 4210 and 4635
Goldcreek Estates, Tract 4659
Pheasant Grove, Phases 3 and 4, Tracts 4751 and 4769
Kingsburg Country Estates, Phases 1 and 2, Tracts 4900 and 5005 Sierra Ranch West, Phase 1, Tract 4950
Kingsburg Country Estates, Phase 3, Tract 5068
Sierra Ranch West, Phase 2, Tract 5089
Sierra Ranch, Unit No. 6, Tract 5151
Sierra Annexation, No. 9, Tract 5177
Annexation No. 10, Tract 5087
Annexation No. 11, Tract 5610
Annexation No. 12
Annexation No. 13
Annexation No. 14, Tract 6094
TO THE COUNTY AUDITOR OF THE COUNTY OF FRESNO:

I, Abigail Palsgaard, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for the City Assessment District No. 93-01, City of Kingsburg, confirmed by the City Council of the City of Kingsburg on the 21st day of June, 2023, by its Resolution No. 2023-030.

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

Dated: June 21, 2023

Abigail Palsgaard, City Clerk
City of Kingsburg

City of Kingsburg
Assessment District No. 93-01

2023/2024 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 17, 2023
Public Hearing: June 21, 2023
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Assessments for the:

Landscape Maintenance Assessment District No. 93-01
City of Kingsburg
Fresno County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2023/2024 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Fresno County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2023.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Kingsburg
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888

TABLE OF CONTENTS
I. OVERVIEW.......................................................................................................... 1 A. INTRODUCTION ..................................................................................................................... 1 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) ................................................. 2 C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION..................................................................... 3 D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES ............................................................ 3 E. BUDGET AND LEVY SUMMARY..................................................................................................... 5 II. DESCRIPTION OF THE DISTRICT ..................................................................... 6 A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT................................................... 6 B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT............................................................ 6 III. CHANGES TO THE DISTRICT ............................................................................ 9 A. ANNEXATIONS TO THE DISTRICT ................................................................................................. 9 B. DISTRICT RATE CHANGES .......................................................................................................... 9 IV. METHOD OF APPORTIONMENT...................................................................... 10 A. BACKGROUND.......................................................................................................................... 10 B. SPECIAL BENEFIT..................................................................................................................... 10 C. GENERAL BENEFIT................................................................................................................... 11 D. APPORTIONMENT ..................................................................................................................... 11 V. ZONE BUDGETS AND HISTORICAL RATES.................................................... 13 A. DESCRIPTION OF BUDGET ITEMS .............................................................................................. 13 B. ZONE BUDGETS ....................................................................................................................... 15 C. ASSESSMENT RATE HISTORICAL INFORMATION ......................................................................... 16 APPENDIX A — DISTRICT BOUNDARY MAPS........................................................ 17 APPENDIX B — 2023/2024 ASSESSMENT ROLL.................................................... 18 2023/2024 City of Kingsburg Assessment District 93-01 Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Kingsburg (the “City”) annually levies and collects special assessments in order to maintain the improvements that provide a special benefit to properties within Assessment District 93-01 (the “District”). The District was formed by the adoption of Resolution 93-50, on September 15, 1993. The assessments within the District are levied annually for the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

The Engineer’s Annual Levy Report (the “Report”) describes the District, any annexations, or changes to the District, and the proposed assessments for Fiscal Year (“FY”) 2023/2024. The assessments are based on the historical and estimated cost to maintain the improvements that provide a special benefit to properties within the District and Zones, as described below in subsection D. The improvements within the District and the corresponding costs, including all expenditures, deficits, surpluses, revenues, and reserves, are budgeted and assessed for each Zone.

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

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

Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for FY 2023/2024 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in FY 2023/2024.
2023/2024 City of Kingsburg Assessment District 93-01 Page 2 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) The Method of Apportionment described for the District utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution. As generally defined, the improvements and the associated assessments for any district formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
i. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. ii. Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
i. Repair, removal, or replacement of all or any part of any improvements;
ii. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
iii. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
iv. The removal of trimmings, rubbish, debris, and other solid waste; v. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
vi. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
vii. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
2023/2024 City of Kingsburg Assessment District 93-01 Page 3 8) Incidental expenses associated with the improvements including, but not limited to:
i. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
ii. The costs of printing, advertising, and the publishing, posting and mailing of notices;
iii. Compensation payable to the County for collection of assessments; iv. Compensation of any engineer or attorney employed to render services;
v. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and,
vi. Costs associated with any elections held for the approval of a new or increased assessment.

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

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

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

Each Zone has specific improvements that provide a special benefit to the parcels within the Zone. In general, improvements within the District are open space areas; parkways; and slopes; neighborhood, passive, and community parks. The improvements include: turf, ground cover, shrubs, trees, irrigation systems, lighting 2023/2024 City of Kingsburg Assessment District 93-01 Page 4 systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

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

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

TABLE I:

DISTRICT ZONES
Zone Description Tract(s) Parcels*
Pheasant Grove, Phases 1 and 2 4210 and 4635 88
Goldcreek Estates 4659 31
Pheasant Grove, Phases 3 and 4 4751 and 4769 79
Kingsburg Country Estates, Phases 1 and 2 4900 and 5005 64 Sierra Ranch West, Phase 1 4950 53
Kingsburg Country Estates, Phase 3 5068 30
Sierra Ranch, Phase 2 5089 61
Sierra Ranch, Unit No. 6 5151 50
Sierra Annexation, No. 9 5177 42
Annexation No. 10 5087 57
Annexation No. 11 5610 58
Annexation No. 12 N/A 5
Annexation No. 13 N/A 46
Annexation No. 14 6094 34
Total: 698
* The Parcels count for each Zone is the total parcels located in the Zone. The number of parcels levied may change. The parcel count will be updated upon receipt of the final secured roll from the County of Fresno. 2023/2024 City Of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 5 E. BUDGET AND LEVY SUMMARY
Table II shows a comparison of the FY 2022/2023 District Budgets and the proposed FY 2023/2024 District Budgets for each Zone.

TABLE II:

BUDGET AND LEVY SUMMARY
Fiscal Year 2023/2024
*Totals may not foot due to county’s even cent levy requirement.

BUDGET AND LEVY SUMMARY
Fiscal Year 2022/2023
*Totals may not foot due to county’s even cent levy requirement. 2023/2024 City of Kingsburg -Assessment District 93-01 Page 6 II. DESCRIPTION OF THE DISTRICT
A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT Landscape and lighting improvements provided in the District includes turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances.

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

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

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

Goldcreek Estates – Zone consists of residential tract number 4659.

Improvements include maintenance of turf area, trees, shrubs, landscape and irrigation system, and fence surrounding the temporary ponding basin and park area located along 10th Avenue south of Silverbrooke Street within said subdivision.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 7 Pheasant Grove, Phases 3 and 4 – Zone consists of residential tract numbers 4751 and 4769. Improvements include maintenance of shrubs, trees, landscape and irrigation system, and wall along Sierra Street fronting Phase 4 of the Pheasant Grove subdivision, and maintenance of the special concrete crosswalks at intersections within the boundaries of the subdivision.

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

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

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

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

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

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

Sierra Ranch, Unit No. 6 – Zone consists of residential tract 5151. This tract includes forty-three (43) single family and seven (7) multifamily parcels (lots 2, 3, 21, 22, 40, 41, and 42). Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Kern Street (formerly Magnolia Avenue) and South Bethel Avenue adjacent to and fronting the subdivision.

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

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

Annexation No. 10 – Zone consists of residential tract 5087. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along 18th Avenue and the landscaping and maintenance of a drainage basin along 14th Avenue in the northwest corner of the development.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 8 Annexation No. 11 – Zone consists of residential tract 5610. Improvements include maintenance of turf area, trees, landscape and irrigation system within a multi-purpose trail along Azalea Street, and the landscaping and maintenance of a drainage basin along 23rd Avenue in the northwest corner of the development.

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

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

Annexation No. 14 – Zone consists of residential tract 6094 subdivision consisting of 34 lots on over 9.75 acres. Improvements include maintenance and provision of street lighting within and surrounding the Annexation area consisting of 8 street lights. The APN’s within the District consist of the land within and associated with the development located on the Southeast corner of Howard Street and 14th Avenue.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 9 III. CHANGES TO THE DISTRICT
A. ANNEXATIONS TO THE DISTRICT
The annexation of Annexation No. 10 and Annexation No. 11 was approved by the property owners on June 20, 2007. FY 2007/2008 was the first year these Zones were assessed. The annexation of Annexation No. 12 was approved by the property owners on August 4, 2010. FY 2010/2011 was the first year this Zone was assessed. Annexation No. 13 was approved by property owners on December 3, 2014. FY 2015/2016 was the first year this Zone was assessed. Annexation No. 14 was approved by property owners on August 3, 2016. FY 2016/2017 was the first year this Zone was assessed. There are no planned annexations for FY 2023/2024.

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

Each fiscal year the administrator for the District shall identify the percentage difference between the CPI for February and the CPI for the previous February. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 10 IV. METHOD OF APPORTIONMENT
A. BACKGROUND
The Landscaping and Lighting Act of 1972 provides that assessments may be apportioned upon all assessable lots or parcels of land within a district or annexation in proportion to the estimated benefits to be received by each lot or parcel from the improvements. In addition, Article XIIID of the California Constitution (Proposition 218) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Proposition provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is different from a general benefit in that it is a particular and distinct benefit over and above general benefits. General benefits are conferred on the public at large, including real property within the district. The general enhancement of property value does not constitute a special benefit.

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

The proper maintenance of landscaping and appurtenant facilities specially benefit parcels within the District by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets, and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters the erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the District. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the District. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District through the abatement of graffiti and the screening of properties within the District from arterial streets. Finally, the proper maintenance of landscaping and ornamental structures improves the attractiveness of the properties within the District and provides a positive visual experience each and every time a trip is made to or from the property. All of the above-mentioned contributes to a specific enhancement of the property values of each of the parcels within the District.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 11 C. GENERAL BENEFIT
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements.

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

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

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

D. APPORTIONMENT
Pursuant to the 1972 Act, the costs of the maintenance of the improvements may be apportioned by any formula or method that fairly distributes the net amount to be assessed among all assessable dwelling units in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used within the District may vary. The formula used for the District reflects the composition of the parcels, and the 2023/2024 City of Kingsburg -Assessment District 93-01 Page 12 improvements and services provided, to accurately proportion the costs based on estimated special benefit to each parcel.

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

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

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

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

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

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

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

Total Balance to Levy in a Zone / Total EDU’s in a Zone = Levy per EDU in a Zone
Parcel’s EDUs x Levy per EDU’s = Parcel’s Levy Amount
2023/2024 City of Kingsburg -Assessment District 93-01 Page 13 V. ZONE BUDGETS AND HISTORICAL RATES
A. DESCRIPTION OF BUDGET ITEMS
The Act provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire Fiscal Year 2023/2024, including incidentals, which may include reserves to operate the Zones.

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

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

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

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

Fertilizer - Costs for annual fertilizing of landscaped areas.

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

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

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

Total Balance to Levy - This is the total amount to be levied to the parcels within the Zone. The Balance to Levy represents the total maintenance and 2023/2024 City of Kingsburg -Assessment District 93-01 Page 14 administration costs. This dollar amount represents the funds that are to be collected for the Fiscal Year from the property owners.

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

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

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

Historical Max Rate History - This table shows the history of the max tax by Zone over the prior ten years of the District.
2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 15 B. ZONE BUDGETS
Table III is the budget of the District Zones for Fiscal Year 2023/2024:

TABLE III:

ZONE BUDGETS

FY 2023/2024
1 Totals may not foot due to rounding.
2 Zone Budget totals have been reduced by any General Benefit. 2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 16 C. ASSESSMENT RATE HISTORICAL INFORMATION
Table IV portrays historical rate information for the District Zones since Fiscal Year 1993/1994 through Fiscal Year 2023/2024 proposed charge.

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

HISTORICAL

INFORMATION
2023/24 $67.42 $80.60 $76.28 $79.20 $83.42 $134.94 $142.14 $142.16 $144.02 $175.08 $212.94 $74.46 $142.28 $36.42 2022/23 $67.42 $80.60 $76.28 $79.20 $83.42 $128.16 $135.00 $135.00 $136.78 $166.26 $202.20 $70.72 $135.12 $34.58 2021/22 $67.42 $80.60 $76.28 $79.20 $83.42 $121.83 $128.35 $128.35 $130.04 $158.07 $192.24 $67.23 $128.46 $32.89 2020/21 $67.42 $80.60 $76.28 $79.20 $83.42 $119.96 $126.38 $126.38 $128.05 $155.64 $189.30 $66.20 $126.48 $32.38 2019/20 $67.42 $80.60 $76.28 $79.20 $83.42 $116.58 $122.82 $122.82 $124.44 $151.26 $183.98 $64.34 $122.92 $31.48 2018/19 $67.42 $80.60 $76.28 $79.20 $83.42 $112.62 $118.65 $118.65 $120.20 $146.12 $177.71 $62.15 $118.74 $30.42 2017/18 $67.42 $80.60 $76.28 $79.20 $83.42 $108.75 $114.57 $114.57 $116.07 $141.10 $171.60 $60.02 $114.66 $29.38 2016/17 $67.42 $80.60 $76.28 $79.20 $83.42 $105.14 $110.76 $110.76 $112.21 $136.41 $165.90 $58.03 $110.85 $28.41 2015/16 $67.42 $80.60 $76.28 $79.20 $83.42 $102.07 $107.52 $107.52 $108.93 $132.42 $161.05 $56.34 $107.61 N/A 2014/15 $67.42 $80.60 $76.28 $79.20 $83.42 $99.55 $104.87 $104.87 $106.24 $129.15 $157.08 $54.95 N/A N/A 2013/14 $67.42 $80.60 $76.28 $79.20 $83.42 $97.18 $102.37 $102.37 $103.71 $126.07 $153.33 $53.64 N/A N/A 2012/13 $67.42 $80.60 $76.28 $79.20 $83.42 $94.86 $99.93 $99.93 $101.24 $123.06 $149.67 $52.36 N/A N/A 2011/12 $67.42 $80.60 $76.28 $79.20 $83.42 $92.10 $97.02 $97.02 $98.30 $119.48 $145.32 $50.84 N/A N/A 2010/11 $67.42 $80.60 $76.28 $79.20 $83.42 $90.57 $95.41 $95.41 $96.67 $117.49 $142.90 $50.00 N/A N/A 2009/10 $67.42 $80.60 $76.28 $79.20 $83.42 $88.98 $93.73 $93.73 $94.97 $115.42 $140.39 N/A N/A N/A 2008/09 $67.42 $80.60 $76.28 $79.20 $83.42 $87.96 $92.66 $92.66 $93.88 $114.10 $138.78 N/A N/A N/A 2007/08 $67.42 $80.60 $76.28 $79.20 $83.42 $85.57 $90.15 $90.15 $91.33 $111.00 $135.00 N/A N/A N/A 2006/07 $67.43 $80.60 $76.28 $79.20 $83.42 $82.92 $87.35 $87.35 $88.49 N/A N/A N/A N/A N/A 2005/06 $67.43 $80.60 $76.28 $79.20 $83.42 $80.59 $84.89 $84.89 N/A N/A N/A N/A N/A N/A 2004/05 $67.43 $80.60 $76.28 $79.20 $83.42 $79.34 $83.58 $83.58 N/A N/A N/A N/A N/A N/A 2003/04 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2002/03 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2001/02 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2000/01 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 1999/00 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1998/99 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1997/98 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1996/97 $67.43 $80.60 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1995/96 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1994/95 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1993/94 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 17 Appendix A — DISTRICT BOUNDARY MAPS
The Boundary Maps for the District, reflecting the various non-contiguous residential tracts within the City that represent the District Zones, have previously been submitted to the Clerk of the City in the format required under the 1972 Act and by reference are made part of this Report. The Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.
2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 18 Appendix B — 2023/2024 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Fresno County Assessor Parcel Maps and/or the Fresno County Secured Tax Roll for the year in which this Report is prepared.

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

Upon approval of the Engineer’s Annual Levy Report and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll in Fiscal Year 2023/2024. If the parcels or assessment numbers within the District and referenced in this Report are renumbered, re-apportioned or changed by the County Assessor’s Office after approval of the Report, the new parcel or assessment numbers with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger or tax status change, the assessment amount submitted on the new parcels or assessment numbers will be based on the method of apportionment and levy amount approved in this Report by the City Council.

Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge 394-331-18 1000 KAMM AVE Goldcreek Estates 80.60 1.00 $80.60 394-331-19 1030 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-20 1060 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-21 1080 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-22 1100 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-23 1130 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-24 1150 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-25 1170 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-26 1190 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-27 1191 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-28 1171 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-29 1151 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-30 1131 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-31 1101 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-32 1081 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-33 1061 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-34 1031 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-35 1001 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-10 1150 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-11 2741 TWELFTH Goldcreek Estates 80.60 1.00 80.60 394-333-12 2731 TWELFTH Goldcreek Estates 80.60 1.00 80.60 394-333-13 2721 TWELFTH Goldcreek Estates 80.60 1.00 80.60 394-333-01 1000 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-02 1030 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-03 1060 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-04 1080 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-06 1090 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-07 1100 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-08 1120 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-09 1130 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 395-211-12 1663 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-11 1683 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-10 1715 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-09 1735 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-08 1755 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-07 1775 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-06 1795 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-05 1817 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-04 1837 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-03 1857 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-02 1877 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-01 1897 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 394-333-14 2701 TWELFTH Goldcreek Estates 80.60 1.00 80.60 395-211-24S 1867 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-25S 1847 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-26S 1827 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-27S 1807 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-13S 1688 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-14S 1708 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-15S 1726 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-16S 1736 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-17S 1756 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-18S 1788 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-19S 1806 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-20S 1826 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-21S 1846 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-22S 1886 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-23S 1877 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-28S 1787 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-29S 1747 AVE A Pheasant Grove 4 76.28 1.00 76.28 City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
AD No. 93-01 Preliminary Roll FY 2023-2024 Page 1 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-211-30S 1727 A Pheasant Grove 4 76.28 1.00 76.28
395-211-31S 1726 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-212-03 150 SIERRA ST Pheasant Grove 1 67.42 1.00 67.42 395-212-02 140 SIERRA ST Pheasant Grove 1 67.42 1.00 67.42 395-212-01 120 SIERRA ST Pheasant Grove 1 67.42 1.00 67.42 395-212-04 121 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-05 131 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-06 141 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-07 151 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-08 161 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-09 171 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-10 181 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-11 191 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-12 192 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-13 182 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-14 172 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-15 162 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-16 152 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-17 142 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-18 132 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-19 122 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-20 121 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-21 131 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-22 141 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-23 151 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-24 161 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-25 171 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-26 181 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-27 191 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-28 192 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-29 182 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-30 172 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-31 162 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-32 152 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-33 142 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-34 132 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-35 122 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-221-01 121 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-02 131 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-03 141 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-04 151 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-05 161 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-06 171 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-213-01S 1887 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-02S 1867 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-03S 1845 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-04S 1825 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-05S 1807 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-06S 1777 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-07S 1757 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-08S 1727 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-214-01S 296 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-02S 276 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-03S 256 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-04S 236 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-05S 216 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-06S 196 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-07S 178 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-08S 158 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-211-32S 1756 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-33S 1776 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-34S 1806 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-35S 1826 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-36S 1846 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-37S 1868 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-38S 1886 AVE B Pheasant Grove 4 76.28 1.00 76.28 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 2 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-221-07 181 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-08 191 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-09 192 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-10 182 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-11 172 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-12 162 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-13 152 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-14 142 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-15 132 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-16 122 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-17 121 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-18 131 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-19 141 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-20 151 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-21 161 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-22 171 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-23 181 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-24 191 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-01 182 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-02 172 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-03 162 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-04 152 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-05 142 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-06 132 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-07 122 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-08 112 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-09 106 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-10 100 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-223-01 1515 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-02 1535 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-03 1555 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-04 1575 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-05 1595 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-06 1623 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-07 1643 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-230-43S 572 W SIERRA AVE Sierra Ranch I 83.42 1.00 83.42 395-230-44S 566 W SIERRA AVE Sierra Ranch I 83.42 1.00 83.42 395-230-45S 567 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-46S 571 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-47S 1836 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-48S 1866 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-49S 1896 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-50S 1897 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-51S 1867 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-52S 1837 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-53S 643 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-54S 663 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-55S 683 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-56S 682 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-57S 662 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-58S 642 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-59S 622 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-240-27S 623 SUNSET Sierra Ranch I 83.42 1.00 83.42
395-240-28S 643 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-29S 663 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-30S 683 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-31S 682 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-32S 662 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-33S 642 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-34S 622 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-35S 602 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-36S 596 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-37S 580 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-38S 572 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-39S 566 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-251-01S 101 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 3 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-251-02S 107 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-03S 117 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-230-60S 1726 F Sierra Ranch I 83.42 1.00 83.42
395-230-61S 1756 F Sierra Ranch I 83.42 1.00 83.42
395-230-62S 1776 F Sierra Ranch I 83.42 1.00 83.42
395-230-63S 572 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-64S 566 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-65S 567 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-66S 571 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-67S 623 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-68S 643 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-69S 663 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-70S 683 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-223-09S 1650 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-10S 1630 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-11S 1612 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-12S 1596 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-13S 1578 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-14S 1560 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-224-01S 271 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-02S 251 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-03S 233 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-04S 215 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-05S 197 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-06S 179 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-07S 159 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-01S 271 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-02S 251 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-03S 233 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-04S 215 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-05S 197 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-06S 179 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-07S 159 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-08S 158 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-09S 178 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-10S 196 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-11S 216 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-12S 236 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-13S 256 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-14S 276 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-226-01S 158 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-02S 178 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-03S 196 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-04S 216 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-05S 236 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-06S 256 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-07S 276 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-230-71S 682 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-72S 662 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-73S 642 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-74S 622 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-223-08S 1668 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-230-75S 602 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-76S 596 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-77S 580 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-78S 566 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-240-23S 567 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-24S 581 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-25S 597 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-26S 603 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-222-11S 1504 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-222-12S 1520 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-251-07S 157 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-08S 167 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-09S 177 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-10S 187 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 4 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-251-11S 197 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-252-01S 1221 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-253-05S 158 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-06S 148 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-07S 138 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-08S 128 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-09S 127 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-10S 137 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-11S 147 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-12S 157 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-13S 167 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-14S 177 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-15S 187 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-16S 197 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-01S 198 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-02S 188 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-03S 178 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-04S 168 Nevada St Country Estates 1 79.20 1.00 79.20 395-254-05S 158 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-06S 148 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-07S 138 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-08S 128 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-252-02S 1241 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-03S 1251 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-04S 1301 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-05S 1331 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-06S 1351 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-07S 1371 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-253-01S 198 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-02S 188 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-03S 178 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-04S 168 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-04S 127 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-05S 137 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-06S 147 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-270-01S 1161 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-02S 1171 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-03S 1181 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-04S 1191 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-05S 1201 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-06S 1211 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-07S 127 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-08S 137 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-09S 147 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-10S 157 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-11S 167 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-12S 177 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-13S 187 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-14S 197 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-15S 198 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-16S 188 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-17S 178 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-18S 168 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-19S 158 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-20S 148 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-25S 138 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-26S 128 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-280-25S 353 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-26S 365 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-27S 377 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-28S 425 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-29S 437 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-30S 465 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-31S 533 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-32S 1510 AVE F SierraRanchII 142.14 1.00 142.14 395-280-33S 1508 AVE F SierraRanchII 142.14 1.00 142.14 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 5 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-280-34S 566 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-40S 563 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-41S 571 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-42S 583 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-43S 593 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-44S 601 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-45S 625 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-46S 641 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-47S 665 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-48S 681 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-280-16S 662 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-17S 648 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-20S 598 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-21S 588 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-22S 576 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-23S 568 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-05S 606 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-06S 596 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-07S 586 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-08S 587 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-09S 595 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-10S 605 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-11S 623 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-12S 647 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-13S 661 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-14S 683 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-15S 684 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-18S 622 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-19S 608 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-270-32S 1151 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-33S 125 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-34S 135 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-35S 145 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-36S 155 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-37S 165 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-38S 175 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-39S 185 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-40S 195 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-41S 194 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-42S 184 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-43S 174 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-44S 164 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-45S 154 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-46S 144 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-47S 134 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-48S 124 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-49S 121 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-50S 131 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-51S 141 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-52S 151 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-53S 161 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-54S 171 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-55S 181 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-56S 191 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-280-01S 684 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-02S 668 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-03S 646 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-04S 628 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-49S 684 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-50S 668 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-51S 644 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-52S 626 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-53S 600 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-54S 594 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-55S 586 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-56S 574 W ORANGE ST SierraRanchII 142.14 1.00 142.14 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 6 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-240-57S 564 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-58S 565 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-59S 577 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-60S 585 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-61S 591 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-62S 603 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-63S 627 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-64S 643 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-65S 661 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-66S 683 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-270-27S 1101 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-28S 1111 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-29S 1121 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-30S 1131 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-31S 1141 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-280-35s 536 W NEVADA ST SierraRanchII 142.14 1.00 142.14 394-390-03 169 W VENTURA Annexation 9 144.02 2.58 370.88 394-390-04 NO SITUS AVAILABLE Annexation 9 144.02 4.12 593.46 394-390-07 2025 AVE B Annexation 9 144.02 4.60 662.08
394-390-10 126 W VENTURA Annexation 9 144.02 8.04 1,157.92 394-390-11 2037 MORGAN DR Annexation 9 144.02 8.04 1,157.92 394-390-12 NO SITUS AVAILABLE Annexation 9 144.02 1.68 241.60 394-390-13 NO SITUS AVAILABLE Annexation 9 144.02 1.64 236.50 394-390-14 NO SITUS AVAILABLE Annexation 9 144.02 3.58 515.70 394-390-15 NO SITUS AVAILABLE Annexation 9 144.02 3.58 515.70 394-390-16 NO SITUS AVAILABLE Annexation 9 144.02 2.04 293.28 394-390-17 NO SITUS AVAILABLE Annexation 9 144.02 1.68 241.60 394-390-18 NO SITUS AVAILABLE Annexation 9 144.02 2.22 319.62 394-390-19 NO SITUS AVAILABLE Annexation 9 144.02 2.69 387.90 394-390-20 NO SITUS AVAILABLE Annexation 9 144.02 3.52 507.48 394-400-01 NO SITUS AVAILABLE Annexation 9 144.02 4.60 662.08 394-400-02 NO SITUS AVAILABLE Annexation 9 144.02 4.60 662.08 394-400-03 NO SITUS AVAILABLE Annexation 9 144.02 4.60 662.08 394-400-07 NO SITUS AVAILABLE Annexation 9 144.02 8.52 1,227.04 394-400-08 NO SITUS AVAILABLE Annexation 9 144.02 1.68 241.60 394-400-09 NO SITUS AVAILABLE Annexation 9 144.02 1.64 236.50 394-400-10 NO SITUS AVAILABLE Annexation 9 144.02 3.84 552.86 394-400-11 NO SITUS AVAILABLE Annexation 9 144.02 3.69 531.60 394-400-12 NO SITUS AVAILABLE Annexation 9 144.02 2.20 317.38 394-400-13 NO SITUS AVAILABLE Annexation 9 144.02 2.90 417.54 395-280-36S 1217 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-280-37S 1203 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-280-38S 561 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-39S 573 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-40S 581 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-41S 599 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-42S 607 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-43S 629 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-44S 645 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-45S 667 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-46S 689 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-01S 686 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-02S 664 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-03S 642 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-04S 620 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-05S 592 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-06S 584 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-07S 578 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-08S 560 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-09S 1181 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-10S 1179 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-11S 567 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-12S 575 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-13S 583 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-14S 597 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-15S 621 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 7 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-290-16S 649 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-17S 663 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-18S 685 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-19S 688 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-20S 668 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-21S 644 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-22S 626 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-23S 600 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-24S 594 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-25S 584 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-26S 576 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-27S 562 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-28S 1157 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-29S 1135 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-30S 1103 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-31S 563 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-32S 577 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-33S 585 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-34S 591 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-35S 609 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-36S NO SITUS AVAILABLE Sierra Ranch 6 142.14 1.00 142.14 395-290-37S 641 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-38S 667 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-39S 687 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 394-400-17 191 SIERRA ST Annexation 9 144.02 4.26 613.52 394-042-05 NO SITUS AVAILABLE Annexation 9 144.02 12.48 1,797.36 394-042-06 NO SITUS AVAILABLE Annexation 9 144.02 7.32 1,054.22 394-042-07 NO SITUS AVAILABLE Annexation 9 144.02 5.52 794.98 394-042-08 NO SITUS AVAILABLE Annexation 9 144.02 11.46 1,650.46 393-390-08 1750 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-09 1720 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-10 1688 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-11 1630 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-12 1592 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-13 1564 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-14 1528 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-15 1518 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-16 1486 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-17 1462 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-18 1458 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-19 1434 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-20 1426 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-21 1410 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-22 2996 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-23 2970 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-24 2968 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-25 2946 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-26 2934 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-27 2918 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-28 2913 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-29 2925 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-30 2957 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-31 2975 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-32 2979 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-01 2988 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-02 2976 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-03 2964 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-04 2950 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-05 2948 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-06 2934 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-07 2916 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-35 1542 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-36 1556 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-39 2972 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-40 2960 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-41 2958 SIXTEENTH Annexation 10 175.08 1.00 175.08 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 8 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
393-390-42 2936 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-43 2912 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-44 2911 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-45 2939 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-46 2949 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-47 2963 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-48 2967 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-49 2975 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-50 2965 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-51 2959 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-52 2931 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-53 2915 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-54 2914 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-55 2930 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-56 2952 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-57 2966 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-370-11 2885 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-12 2864 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-13 2858 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-14 2850 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-15 2851 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-16 2855 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-17 NO SITUS AVAILABLE Annexation 11 212.94 1.00 212.94 393-370-18 NO SITUS AVAILABLE Annexation 11 212.94 1.00 212.94 393-370-19 2872 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-20 2866 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-21 2858 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-22 2850 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-23 2853 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-24 2857 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-25 2879 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-26 2875 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-27 2876 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-28 2868 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-29 2856 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-30 2852 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-31 2855 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-32 2859 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-33 2861 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-34 2877 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-35 2880 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-36 2874 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-37 2860 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-38 2858 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-39 2857 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-40 2865 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-41 2871 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-42 NO SITUS AVAILABLE Annexation 11 212.94 1.00 212.94 393-380-01 2487 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-02 2461 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-03 2443 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-04 2439 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-05 2425 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-06 2401 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-07 2399 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-08 2379 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-09 2375 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-10 2367 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-11 2363 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-12 2360 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-13 2366 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-14 2378 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-15 2382 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-16 2398 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-17 2400 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-18 2424 AZALEA ST Annexation 11 212.94 1.00 212.94 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 9 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
393-380-19 2442 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-20 2448 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-21 2464 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-22 2490 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-23 2988 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-380-24 2952 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-380-25 2936 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-380-26 2904 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-390-61 1512 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-62 1520 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-64 1594 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-65 1558 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 394-043-14 2491 SIMPSON ST Annex 12 74.46 76.32 5,682.78 394-390-21 183 W VENTURA Annexation 9 144.02 5.15 741.76 394-411-01 2756 NINTH Annexation13 142.28 1.00 142.28
394-411-02 2716 NINTH Annexation13 142.28 1.00 142.28
394-411-03 2702 NINTH Annexation13 142.28 1.00 142.28
394-411-04 994 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-05 988 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-06 966 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-07 932 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-08 910 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-09 878 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-10 852 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-11 844 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-12 826 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-13 806 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-14 2725 SEVENTH Annexation13 142.28 1.00 142.28 394-411-15 2725 SEVENTH Annexation13 142.28 1.00 142.28 394-411-16 2737 SEVENTH Annexation13 142.28 1.00 142.28 394-411-17 2751 SEVENTH Annexation13 142.28 1.00 142.28 394-411-18 2779 SEVENTH Annexation13 142.28 1.00 142.28 394-411-19 2793 SEVENTH Annexation13 142.28 1.00 142.28 394-411-20 801 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-21 825 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-22 847 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-23 859 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-24 905 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-25 NO SITUS AVAILABLE Annexation13 142.28 1.00 142.28 394-411-26 969 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-27 NO SITUS AVAILABLE Annexation13 142.28 1.00 142.28 394-411-28 993 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-29 2790 NINTH Annexation13 142.28 1.00 142.28
394-411-30 2782 NINTH Annexation13 142.28 1.00 142.28
394-412-01 2799 EIGHTH Annexation13 142.28 1.00 142.28
394-412-02 2773 EIGHTH Annexation13 142.28 1.00 142.28
394-412-03 2757 EIGHTH Annexation13 142.28 1.00 142.28
394-412-04 2705 EIGHTH Annexation13 142.28 1.00 142.28
394-412-05 2700 SEVENTH Annexation13 142.28 1.00 142.28 394-412-06 2736 SEVENTH Annexation13 142.28 1.00 142.28 394-412-07 2768 SEVENTH Annexation13 142.28 1.00 142.28 394-412-08 2792 SEVENTH Annexation13 142.28 1.00 142.28 394-413-01 2795 NINTH Annexation13 142.28 1.00 142.28
394-413-02 2779 NINTH Annexation13 142.28 1.00 142.28
394-413-03 NO SITUS AVAILABLE Annexation13 142.28 1.00 142.28 394-413-04 2715 NINTH Annexation13 142.28 1.00 142.28
394-413-05 2712 EIGHTH Annexation13 142.28 1.00 142.28
394-413-06 2748 EIGHTH Annexation13 142.28 1.00 142.28
394-413-07 2764 EIGHTH Annexation13 142.28 1.00 142.28
394-413-08 2788 EIGHTH Annexation13 142.28 1.00 142.28
394-080-45 2644 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-46 2640 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-47 2634 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-48 2622 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-49 2623 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-080-50 2633 FIFTEENTH Annexation 14 36.42 1.00 36.42 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 10 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
394-080-51 2649 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-080-52 1429 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-53 1455 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-54 1473 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-55 1497 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-56 1521 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-57 1555 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-58 1627 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-59 1631 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-60 1649 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-61 1653 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-62 1681 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-63 1711 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-64 1735 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-65 2727 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-66 2705 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-67 2647 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-68 2625 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-69 2624 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-70 2632 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-71 2627 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-72 2613 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-73 2610 SIXTEENTH Annexation 14 36.42 1.00 36.42 394-080-74 2622 SIXTEENTH Annexation 14 36.42 1.00 36.42 394-080-75 2615 SIXTEENTH Annexation 14 36.42 1.00 36.42 394-080-76 2609 16TH AVE Annexation 14 36.42 1.00 36.42 394-080-77 2620 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-080-78 2638 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-390-22 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-390-23 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-390-24 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-390-25 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-021-47 NO SITUS AVAILABLE Annex 12 74.46 3.18 236.78 394-021-48 NO SITUS AVAILABLE Annex 12 74.46 3.84 285.92 394-021-49 2545 SIMPSON ST Annex 12 74.46 17.40 1,295.60 394-021-50 NO SITUS AVAILABLE Annex 12 74.46 13.50 1,005.20 394-400-23 NO SITUS AVAILABLE Annexation 9 144.02 3.66 527.10 394-400-24 NO SITUS AVAILABLE Annexation 9 144.02 3.60 518.46 394-400-21 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-400-22 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-400-25 NO SITUS AVAILABLE Annexation 9 144.02 6.72 967.80 394-400-26 NO SITUS AVAILABLE Annexation 9 144.02 10.02 1,443.08 394-400-29 NO SITUS AVAILABLE Annexation 9 144.02 13.26 1,909.70 394-400-28 NO SITUS AVAILABLE Annexation 9 144.02 7.98 1,149.26 Total: $112,244.28
Parcel Count 698
AD No. 93-01 Preliminary Roll FY 2023-2024 Page 11 of 11 1 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alexander Henderson, City Manager REVIEWED BY: AP AGENDA ITEM: Community Facilities District 2017-01 FY2023-24 Levy

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

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

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

The Finance Committee reviewed the proposed rate increase during their May 22, 2023 meeting and recommended the rate that has been presented in Resolution 2023-031..

RECOMMENDED ACTION

1. The Kingsburg City Council, by motion, adopt Resolution No. 2023-031 – Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2023-2024 and authorize the City Manager to execute the Intent to Levy Letter.

REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES

1. Ensure Financial Stability

2. Improve Public Safety

3. Provide Recreation Opportunities for All Ages

4. Promote Sustainable Development
Meeting Date: 06/21/2023
Agenda Item: 6.3
2 FINANCIAL INFORMATION

FISCAL IMPACT
The proposed levy will provide resources that are needed to fund the services outlined above for residents of the CFD in Fiscal Year 2023-2024. The Rate and Method of Apportionment of the CFD has calculated those impacts as $768.39 per year for a single-family dwelling unit and $512.25 for a multi-family dwelling unit in Tax Zone 1 and $1,561.06 per year for a single-family dwelling unit and $936.63 for a multi-family dwelling unit in Tax Zone

2. Other land use types have a value related to the single-family dwelling unit amount, based on square footage.

There will be two hundred twenty-four (224) parcels assessed in Fiscal Year 2023-2024, with a total levy of $185,592.68.

ATTACHMENTS:

1. Resolution No. 2023-031 – Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2023-2024.

2. CFD No 2017-01 Intent to Levy Letter.

FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted?

3. If Budgeted, Which Line?
RESOLUTION 2023-031

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

IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2017-1 (PUBLIC SERVICES DISTRICT), AUTHORIZING THE LEVY OF A SPECIAL TAX FOR FISCAL YEAR 2023-2024
WHEREAS, on June 7, 2017, the City Council adopted Resolution No. 2017-023, entitled “Resolution of Formation of Kingsburg Community Facilities District No. 2017-01 (Public Services District)” (the “Resolution of Formation”), ordering the formation of the CFD and a "City of Kingsburg Community Facilities District No. 2017-1 (Public Services District)” authorizing the levy of a special tax on property within the CFD and establishing an appropriations limit for the CFD, all pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, constituting California Government Code Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 (the “Mello-Roos Act”); and
WHEREAS, approval of the special tax prior to the County of Fresno’s deadline for inclusion of special taxes on consolidated property tax bills is required pursuant to Government Code Section 43340 of the Mello-Roos Community Facilities Act of 1982; and WHEREAS, the City’s Ordinance 2017-003 authorized the levy of special taxes within the CFD pursuant to the Mello-Roos Act, at the rate and in accordance with the rate and method of apportionment of special tax (the "Rate and Method") set forth in the Resolution of Formation, and further ordered that the provisions of the Special Tax Ordinance shall apply not only to the initial territory included in the CFD but also to parcels included in the Future Annexation Area that are annexed to the CFD at the rate or rates as set forth by supplements to the Rate and Method to be approved unanimously by the owner or owners of each parcel or parcels to be annexed to the CFD; and,

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

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

Section 1. The Special Tax Roll for Fiscal Year 2023-2024 for Community Facilities District No. 2017-1 is approved.

Section 2. Without further action of the Council, the Finance Director is authorized to levy the Special Tax for Community Facilities District No. 2017-1 (Public Services District) of the City of Kingsburg and send the special tax roll to the County of Fresno to be included in the County’s tax roll for collection for Fiscal Year 2023-2024.

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

CFD No. 2017-01 (Public Services District) Tax Zone 1
Land
Use
Class Description
FY2023-2024
Maximum Special Tax
1 Single Family Residential Property $768.39 per Dwelling Unit 2 Multi-Family Residential Property $512.25 per Dwelling Unit 3 Retail and Office Property
$0.26 per Sq. Ft. of NonResidential Floor Area
4 Industrial and Institutional Property
$0.08 per Sq. Ft. of NonResidential Floor Area
CFD No. 2017-01 (Public Services District) Tax Zone 2 (Anderson Village) Land Use
Class Description
FY2023-2024
Maximum Special Tax
1 Single Family Residential Property $1,561.06 per Dwelling Unit 2 Multi-Family Residential Property $936.63 per Dwelling Unit Section 4. The Special Tax levy is authorized to be filed with the County of Fresno to meet its August 31, 2023 deadline for the Fiscal Year 2023-2024. ******
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 21st day of June 2023, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:
______________________________
Abigail Palsgaard, City Clerk
City of Kingsburg
www.FinanceDTA.com 99 Almaden Blvd., Suite 875
San Jose, CA 95113
Newport Beach | San Jose | San Francisco | Riverside | Dallas | Houston | Raleigh | Tampa June 12, 2023
City of Kingsburg
1401 Draper Street
Kingsburg, CA 93631
Subject: Intent to Levy Special Taxes for Fiscal Year 2023-24 Dear Mr. Henderson or Authorized Representative:

DTA has been retained by the City of Kingsburg (the “City”) as the administrative consultant for Community Facilities District (“CFD”) No. 2017-01 (Public Services District) and is sending you this letter in that capacity. You are receiving this letter because you have been identified as an authorized representative for the City (“Authorized Representative”) and DTA requires confirmation from you to levy special taxes for fiscal year (“FY”) 2023-24. The following tables identify the FY 2023-24 maximum CFD special taxes applicable for CFD No. 2017-01:

Table 1: CFD No. 2017-01 (Public Services District) Tax Zone 1 Land Use Class Description FY 2023-2024
Maximum Special Tax
1 Single-Family Residential Property $768.39 per Dwelling Unit 2 Multi-Family Residential Property $512.25 per Dwelling Unit 3 Retail and Office Property $0.26 per Sq. Ft. of Non-Residential Floor Area
4 Industrial and Institutional Property $0.08 per Sq. Ft. of Non-Residential Floor Area
Table 2: CFD No. 2017-01 (Public Services District) Tax Zone 2 (Anderson Village) Land Use Class Description FY 2023-2024
Maximum Special Tax
1 Single-Family Residential Property $1,561.06 per Dwelling Unit 2 Multi-Family Residential Property $936.63 per Dwelling Unit It is important that DTA receive confirmation that the City intends to levy special taxes for the upcoming fiscal year. Please return a copy of this letter of this letter to DTA with Table 3 on the following page completed and signed.

Table 3: Signature of Authorized Representative
District Name Intend to Levy Special Taxes
for FY 2023-24
Total Required Special Tax
FY 2023-24 (Estimated)
2 City of Kingsburg June 12, 2023
CFD No. 2017-01 (Public Services District) FY 2023-24 Intent to Levy City of Kingsburg
CFD No. 2017-01
(Public Services District)
[YES] [NO] $185,594.16
Authorized Representative’s Signature: Date:

Authorized Representative’s Full Name:

Please do not hesitate to contact me at (800) 969-4DTA if you have any questions.

Sincerely,
Kuda Wekwete
Managing Director
DTA
[email protected]

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar and Council Members
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AJH AGENDA ITEM: Gann Limit Adoption for 2023-24 Fiscal Year-Budget Figures.

ACTION REQUESTED: ___Ordinance _√_Resolution _√___Motion ______Receive/File

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

Staff recommends that the City Council adopt Resolution No. 2023-032 approving the Gann Limit calculation for 2023-24 Fiscal Year using the City Growth percentage.

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

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

The City growth percentage is 3.48% and the County percentage is .15%. The larger percentage gives us a higher limit. For the figures below we have used the City Growth percentage.

SPENDING LIMIT CALCULATION FY 2023-2024
2023-24 Gann Limit based on budget figures $21,124,942
Appropriations subject to limitations $4,927,518
----------------
Under the limit for the 2023-24 fiscal year budget $16,197,424

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends that the City Council adopt Resolution No. 2023-032 approving the Gann Limit calculation for 2023-24 Fiscal Year using the City Growth percentage.

POLICY ALTERNATIVE(S)

1. N/A
Meeting Date: 06/21/2023
Agenda Item: 6.4

REASON FOR RECOMMENDATION/KEY METRIC

1. Financial Stability

FINANCIAL INFORMATION

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

ATTACHED INFORMATION

1. 2023-032 Resolution for Adoption of 2023-24 Gann Limit FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. Budgeted, Which Line? All funds
RESOLUTION NO. 2023-032

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

CALIFORNIA ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2023-2024
WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIII B of the California Constitution; and
WHEREAS, Section 7901 through 7913 of the Government code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a City Council meeting, and
WHEREAS, all documentation used in the determination of the proceeds of taxes appropriation limit for the 2023-2024 Fiscal Year is calculated by using the annual adjustment factors used in making such calculation based on the percentage changes in California per capita income and the annual population for the City of Kingsburg.

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

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

APPROPRIATIONS LIMIT
Budget 2023/24
Amount
Appropriations subject to limit
FY 2023/2024 Revenues
Total Appropriations Subject To Limit $4,927,518
FY 2022/2023 Appropriation Limit $10,152,585
Adjustment Factors
A. Population % 3.48 1.0348
(based on change in City population)
B. Percent growth in per capita income 4.44 1.0444
Total Annual Adjustment = (A multiplied by B) 1.0807
Increase In Appropriation Limit $10,972,357
FY 2022/2023 Appropriation Limit $21,124,942
Remining Appropriation Capacity $16,197,424

Page 2 of 2 ends

I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing Resolution 2023-032 was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 21st day of June, 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 Palomar & City Council
REPORT FROM: AJ O’Connell, MCP, CBO, CCEA – Building Official REVIEWED BY: MN AGENDA ITEM: Unmanned Aircraft System (UAS) Inspection Program ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City of Kingsburg is dedicated to keeping all employees safe, including those that work with and alongside the construction industry when on job sites across the city. The City of Kingsburg is committed to innovative ways to keep staff on the ground while still being able to perform the necessary duties of keeping the community safe. An Unmanned Aircraft System (UAS) Inspection Program (“Program”) is an example of this commitment. This Program will help the City’s Building Division continue to meet the needs of the City of Kingsburg and keep our Building Inspectors safely on the ground.

Building Inspections are a critical municipal function in ensuring public safety. The City of Kingsburg Building Division performs thousands of inspections across the city every year for compliance with Building and Safety codes.

Due to emerging design techniques in construction coupled with the rising costs of providing safe and suitable access for Inspectors to perform required inspections, the use of UAS will provide a higher level of safety during the inspection process, while providing new tools to assist with building code compliance inspections. The City of Kingsburg Building Division believes the Drone technology will be used on a reasonably selective basis when the Inspector believes that an inspection using traditional methods may be hazardous.

The City’s Program was prepared in consultation with the City’s legal counsel, Police Department, Fire Department, Human Resources division, Insurance representatives, and Risk Management Association. Their comments have been incorporated into the policy documents and are reflected in this Staff Report.

According to the Federal Aviation Administration (FAA), a UAS is an aircraft that is operated without the possibility of direct human intervention from within or on the aircraft itself. Commonly referred to as “Drones”, this tool is quickly being used by a variety of industries across the United States - such as agriculture, public safety, and construction - for an ever-increasing array of uses and purposes. The FAA estimates that there are more than 1.5 million active drones being used for both commercial and recreational purposes within the United States as of 2021.

The Program is largely based on the Voluntary Best Practices for UAS Privacy, Transparency, and Accountability document commissioned by President Barack Obama on February 15, 2015 and published May 18, 2016. A copy of this document is attached. In addition, staff have coordinated and modeled the specific development of this policy with other jurisdictions and industries using Drone technology for Building and Construction Inspections. This includes the City of Sacramento, Pacific Gas and Electric (PG&E), Southern California Edison (SCE), City of Tarpon Springs, FL, City of Bend, OR, and City of New York, NY. Examples of some of these programs are attached.

The City of Kingsburg is sensitive to the public’s right to privacy and the use of Drone technology by governments. It is for this reason the Building Division has developed this Program with the residents’ safety and privacy in mind, and limiting liability by the City’s operation of the Program. Drones will only be used by the Building Division for the Meeting Date: 06/21/2023
Agenda Item: 6.5

Page 2 of 5 ends

purposes identified in the Program.

Initially, the Drones will be used only for the following inspections:
• Roof-mounted photovoltaic (PV) systems,
• Reroofs,
• Structural roof assemblies,
• Structural Exterior Brace Walls at or above two stories above grade, • Exterior wall façade and covering assemblies at or above two stories above grade, • Unoccupied “U” occupancy structures at or above two stories above grade, • Wall-mounted and pylon signage,
• Disaster assessment and mitigation,
• Mutual aid support of another agency when the underlying mission meets the uses outlined in this Program, and,
• Emergency responses.

Drones will also be used for training City employees. Any training flights will be conducted above City/public property and in accordance with all FAA regulations.

Drones will not be used for any surveillance or Code Enforcement purposes.

As an added feature to prevent collision with any objects, all Drones operated by the City of Kingsburg will have built-in Obstacle Avoidance technology. This component of the aircraft is comprised with various sensors, GPStracking technology, and Lidar to detect objects in the Drone’s flight path. When activated, the Obstacle Avoidance technology automatically causes the Drone to either hover in place or plot a course around the potential obstacle.

Each Drone used for inspections of an element at or above 100 feet above ground level will be equipped with an anticollision lighted beacon that will be visible for a minimum of 3 statute miles from the position of the Drone. This anticollision light will remain active throughout the duration of any flight and in any type of weather. The anti-collision lighted beacon will be used for any emergency response operations regardless of flight altitude.

The Program requires all Building Division Drone operators to wear safety glasses and hard hats whenever they are flying the Drone for City business.

Privacy
The following steps have been included in the Program to address possible privacy concerns:
1) Building Division Drone operators will acknowledge the attached Operations Policy and Procedures which will then be inserted into the respective personnel file of the operator. This acknowledgment will be required prior to any Drone operation.
2) The Program will be included in the terms and conditions of any permit application that requires the Drone inspections. The permit application will include an Opt Out provision should the applicant refuse to allow the Building Division to use the Program for the permit inspections. A copy of the draft permit application is attached.

If a permittee elects to opt out of the Program, any safety measures required by City of Kingsburg Building Division staff to perform the inspection must be made available and provided by the permittee at the permittee’s sole cost and expense. This requirement is consistent with the provisions of the California Building Code Section 110.5, which states:
“…It shall be the duty of the permit holder to provide access to and means for inspections of such work that are required by this code.”
3) Staff will notify homeowners or tenants of the property on the day of inspection that a Drone will be used for the required inspection. If a homeowner or tenant is not available at the time of the inspection, the Drone

Page 3 of 5 ends

will only be used if it is determined by the Inspector that the inspection site is ready for inspection (ladder set-up, permit on-site, equipment exposed, etc.).
4) Drone flights will only occur in the airspace over the property of the requested inspection. Flights over private property not associated with the inspection site, without the consent of the homeowner or tenant of that property, will not be permitted.
5) When performing an inspection, the Drone will not be recording video. Inspectors will only take still photographs of the portion of the building applicable to the scope of work on the building permit and when a correction is needed. The images from the Drone will be transmitted wirelessly to the operator’s position during the on-site inspection for the purposes of the visual inspection. Any photos obtained will be retained per the City’s Record Retention Schedule.
6) Building Division inspection flights will be tracked and logged for transparency. This log will be considered public record, upon request.
7) All Drones used in the Program will be equipped with Remote ID. This “digital license plate” technology will broadcast the Drone’s latitude, longitude, altitude, velocity, and serial number to any relevant parties.

Remote ID will also broadcast the Drone operator’s latitude, longitude, and altitude. There are multiple apps available to track Drones that have the Remote ID function active. More information regarding Remote ID is attached.
8) All Drones used in the Program will be registered with the FAA and be affixed with a permanent registration number on the aircraft.

Privacy or security complaints or concerns by a permittee shall be directed to the Inspector on-site during the inspection or directly to the City of Kingsburg Building Division.

Training and Operation
The only operators of Drones will be City employees in the Building Division. The employee operator shall not allow any unauthorized party to operate the Drone under any circumstances.

All operators of Drones must possess an active FAA license for Commercial Drone Usage and be in good standing with the FAA. This Certification demonstrates that the operator of the Drone understands the regulations, operating requirements, and procedures for safely flying drones. Obtaining the Certification requires passing an initial aeronautical knowledge exam – “Unmanned Aircraft General – Small (UAG)” – and recurrent training and testing every 24 calendar months.

Additionally, the Program requires that all Drone operators have a minimum of 15 hours of verifiable flight experience prior to using any Drone in accordance with the Program.

Regulation Compliance
All Drone operations will be conducted in accordance with FAA rules and regulations for Commercial Drone operation, and the Operations Policy and Procedure of the Program. Should any discrepancies exist between these two policies, the most restrictive policy will control.

Insurance
City Staff has worked with the City’s Insurance provider and Risk Management Association for the development and implementation of the Program. The City’s insurance will provide coverage for the operation of the Drone within the Pooled Liability Program Memorandum of Coverage if all of the following are complied with:
1) The Drone is operated in compliance with applicable FAA rules and regulations, including as necessary under a proper and valid Certificate of Authorization, Remote Pilot Certificate obtained from the FAA, or any other required license, authorization, or certification under any Federal, state, or local rule or regulation.

Page 4 of 5 ends

2) The operation of the Drone by an employee of the city was approved, prior to operation, by a City employee or official was acting in a management or supervisorial role when approving the operation of the Drone.
3) The operation of the Drone is in the course of a City activity, which was approved by a city employee or official, acting in a management or supervisorial role when approving the operation of the Drone. 4) If necessary, the appropriate agency of the city has properly secured a search warrant prior to the operation of the Drone.
5) The governing body (City Council) has approved use of Drones.

The UAS Inspection Program policy meets all these requirements for coverage.

Obtaining a search warrant is not necessary for a requested building inspection. Under a duly issued building permit, building inspections are a necessary requirement for Building Code compliance. When signing a Building Permit Application, the Applicant consents to inspection of the work being completed as part of the permit scope of work.

Drone Noise
To attempt to mitigate noise from Drones, Building Division Drone operations shall only occur during designated inspection times of either 9am-1p during spring/summer and 10a-2p during fall/winter. This is consistent with the requirements for active construction within the City of Kingsburg and is consistent with the character of the city’s neighborhoods. The only exception to this requirement would be in an emergency response situation.

Data Management
No video will be permitted to be recorded during any Drone inspection. The only retained data from the Program may be still photos taken of a code deficient element observed during the inspection using the Drone’s on-board camera. These photos will only be used to assist the Inspector with identifying any deficiency. The active taking of photos for the purpose of surveillance or non-inspection items will not be permitted.

Should any photos be taken using the Drone, they will be wirelessly transmitted to the operator’s position using the embedded technology within the Drone and operating platform. This photo will be required to be saved by the operator of the Drone and retained by the City per the Record Retention Schedule approved by the City Council and administered by the City Clerk.

Effectiveness
It is important to make the distinction that the Drones used in inspections will be used as a tool for inspections, not as a replacement for the inspectors themselves. It will still be the City of Kingsburg Building Inspector making the determination of whether elements of construction are compliant with Building and Safety Codes.

Community Reaction
The use of Drones will be communicated to the community in a number of ways:
1) Attached to each issued building permit will be an Information Bulletin from the Building Division that summarizes the Program and the procedures for the use of Drones by inspectors. The Information Bulletin will also be available to view on the City’s website. 2) As indicated previously, Staff will notify homeowners or tenants of the property on the day of their inspection that a Drone will be used for the requested inspection. If a homeowner or tenant is not available at the time of the inspection, the Drone will only be used if it is clear the inspection is requested (ladder set-up, permit on-site, equipment exposed, etc.).

Page 5 of 5 ends

3) City Staff will utilize the regular avenues of communication with the public, i.e. the Carrier, social media, to announce the policy and provide contact information for any questions or concerns. 4) Any privacy or security complaints or concerns by a permittee shall be directed to the Inspector on-site during the inspection or directly to the City of Kingsburg Building Division.

RECOMMENDED ACTION BY CITY COUNCIL

1. Approve the Unmanned Aerial System (UAS) Inspection Program as presented.

POLICY ALTERNATIVE(S)

1. Provide alternative direction to staff regarding the UAS Inspection Program and policy.

2. Reject the UAS Inspection Program and policy.

STRATEGIC GOAL(S) MET:

1. Improve Public Safety

FINANCIAL INFORMATION
The City of Kingsburg Building Division will purchase the Drone and the required accessory articles. The funds for the purchase will be procured through various grant sources with the intention of not supplementing the purchase from the City’s General Fund or Capital Outlay. As of this meeting, Staff has already identified numerous grant opportunities that will fund the purchase of the Drone. Staff will formally apply for the grants upon approval of the Program.

In accordance with the City’s insurance requirements, the Drone purchased will be covered by the City’s Pooled Liability Program Memorandum of Coverage for liability coverage only. The Alliant Property Insurance Program will cover the Drone while it is in storage if it is declared on the City’s property schedule.

PRIOR ACTION/REVIEW
None.

BACKGROUND INFORMATION
The City of Kingsburg is ideally suited for efficient Drone operations. As of June 1, 2023, there are no major airports around the city, thus allowing full Drone usage without the need for Air Traffic Control permissions. The city does not lie within any restricted airspace and all flights will be significantly below any traffic vectors for commercial or military air traffic. The mild and stable climate of the City will not negatively affect flight operations as conditions are generally calm with light winds and little precipitation.

Per FAA requirements, the maximum height for all Drone flights is 400 feet above ground level, but no closer than 500 feet vertically below and 2,000 horizontally from any clouds. A Drone may exceed 400 feet above a structure within a 1,000-foot radius of the same structure. Drone flights can only occur in conditions with a minimum visibility of 3 statute miles.

ATTACHED INFORMATION

1. UAS Inspection Program Operations Policy and Procedures

2. UAS Inspection Program Acknowledgement Statement of Policy and Procedures

3. Voluntary Best Practices for UAS Privacy, Transparency, and Accountability

4. Draft Permit Application

5. Remote ID Handout from FAA
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A
Unmanned Aerial Systems (UAS) Operations Procedure

1. Procedure
a. Use of UAS: The deployment of a UAS will be authorized for the following activities:
i. Building Inspections of the following:

1. Roof-mounted photovoltaic (PV) systems,

2. Reroof,

3. Structural Roof Assemblies,

4. Structural Brace Walls at or above two stories above grade,

5. Exterior wall façade and covering assemblies at or above two stories above grade,

6. Unoccupied “U” occupancy structures at or above two stories above grade.

7. Wall-mounted and pylon signage.
ii. Disaster assessment and mitigation;
iii. Mutual aid support for another agency when the underlying mission meets the uses outlined in this policy;
iv. Emergency responses; and,
v. Training purposes:

1. Training on the UAS for the allowable uses in Section (1)(a) shall only occur during City business hours and on City/public property. All FAAregulations shall apply to these flights. b. Prohibited uses: A UAS shall not be used to:
i. Conduct surveillance activities;
ii. Target a person based on individual characteristics, such as race, ethnicity, national origin, religion, disability, gender or sexual orientation; or, iii. Conduct any business other than official Building Department business. c. Consent to Inspect: The permit applicant will consent to the use of a UAS in the terms and conditions of the Building Permit application. Should the permittee desire to Opt Out of the UAS Inspection, it shall be clearly noted on the Building Permit Application, and any and all safety measures required by the City to perform the inspection shall be in compliance. The safety measures will be provided at the permittee’s sole cost and expense.

The PIC shall make a reasonable effort to notify the homeowner and/or tenant that a UAS will be used on the property for the purpose of inspection on the day of the requested inspection. If the homeowner and/or tenant is not present, and a reasonable effort was made to make contact the homeowner and/or tenant, the UAS shall only be used if the access to inspection is present and is clear (ladder set up, permit on-site, equipment exposed, etc.).

Exception: Uses covered in Section 1(a)(ii) and 1(a)(iv).

2. Video and Photograph Collection and Retention:

City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
(559) 897-5328
Holly Owen
Community Development
Director
AJ O’Connell
Building Official
Alexander J. Henderson
City Manager
a. When performing an inspection, the UAS shall not record any video. The PIC shall use the live video feed from the UAS to perform the inspection. b. The PIC shall only take still photographs of the portion of the building applicable to scope of the inspection under the permit and only when a correction is needed for code compliance purposes. The images from the UAS will be transmitted wirelessly to the PIC’s position during the on-site inspection.
c. All photographs taken with the UAS must be retained in accordance with the City of Kingsburg’s Record Retention Schedule as well as any applicable law or regulation. All photos taken by the UAS shall be subsequently uploaded to the City’s permitting software as a Construction Document.
d. Unauthorized use, duplication, or distribution of UAS photos are prohibited. City personnel shall not make copies of any UAS photos for their personal use and are prohibited from using a recording device such as a personal camera or any secondary video camera to capture UAS videos.

3. Operations:
a. The UAS shall be operated in compliance with 14 CFR Part 107, the City’s UAS Operations Policy, the Procedures set forth herein and any applicable law, regulation or ordinance.
b. Operators: Only authorized employees of the City of Kingsburg shall operate any Drone regulated through this policy. Delegation of operations to any other individuals is not permitted.
c. Pilot Certificate: The PIC must possess a valid Part 107 Remote Pilot Certificate and comply with any continuing education requirements including aeronautical knowledge testing requirements, as required by 14 CFR 107.65.
d. Pilot Experience: The PIC must have a minimum of 15 hours of logged flights with an existing UAS not owned by the City of Kingsburg.
e. Pilot Acknowledgement: Before the first authorized flight, the PIC must acknowledge, in writing, that they have received, read and understand the authorized operations and restrictions specified in 14 CFR Part 107 and the City of Kingsburg’s UAS Inspection Program.
f. Assess the Area: PIC shall assess the inspection site for all possible hazards. This includes power lines, awnings, trees, uneven surfaces, etc. PIC shall make every attempt to mitigate the hazards prior to flight.
g. Notification: The PIC shall make a reasonable effort to notify the homeowner and/or tenant that a UAS will be used on the property for the purpose of inspection on the day of the requested inspection. If the homeowner and/or tenant is not present, and a reasonable effort was made to make contact the homeowner and/or tenant, the UAS shall only be used if the access to inspection is present as determined by the Inspector (ladder set up, permit on-site, equipment exposed, etc.).
h. Flight Tracking: All City UAS flights will be logged and tracked. All City UAS vehicles shall be equipped with Remote ID technology which must remain active throughout the duration of flight.
i. Personal Protective Equipment: PIC shall wear a hard hat (Class G, ANSI Z89.1) and safety glasses (ANSI Z87.1) when operating a UAS.
j. Slips, Trips, and Falls: PIC should keep walking to a minimum when operating the UAS. k. Operation over Human Beings: No person may operate a UAS over a human being unless that human being is:
i. Directly participating in the operation of the UAV; or, ii. Located under a covered structure or inside a stationary vehicle that can provide reasonable protection from a falling UAV.
iii. For field inspections, if practical, the PIC will communicate with the building permittee or building permittee’s designee that all individuals must remain under a covered structure or inside a stationary vehicle during the building inspection operations.
l. Line of Sight: All UAV operation must remain within visual line of sight of the PIC, per FAA regulations.
m. Airspace Operations:
i. The UAS operation shall cease if any other air traffic is observed and could pose a hazard, with the UAV returning to the home location as soon as safely possible. ii. UAV operations over 100 feet AGL shall utilize a permanently affixed anticollision beacon that must remain active for the entire duration of the flight.

Exception: Emergency response operations.
iii. Obstacle Avoidance features integrated within the UAV shall remain active throughout the duration of flight unless such operation prevents safe completion of the inspection.
n. Time of Use: UAS operations shall only occur during designated inspection hours set by the Building Division.

Exception: Uses covered in Section 1(a)(ii) and 1(a)(iv). o. Respect for Private Property: The UAS operation shall only occur over the property where the inspection activity is occurring. Flights over any other private property will not be permitted unless consent is obtained from the property owner or tenant of the affected properties.
p. Personal Use: The operation of a City-owned UAS for personal use is prohibited. q. Under the Influence: Employees are prohibited from operating a City UAS while under the influence of alcohol or illegal drugs and are prohibited from using prescription or over-thecounter medication that may impair their ability to safely operate a UAS. r. Safeguarding City-Issued Equipment: Employees are responsible for safeguarding Cityissued equipment associated with their assigned UAS.

4. Roles and Responsibilities: The roles and responsibilities for UAS Inspection Program Participants are as follows:
a. The UAS Coordinator manages the UAS Inspection Program and ensures the program operates in accordance with FAA regulations, any other applicable laws and regulations, and City policy and procedures. In addition, the UAS Coordinator shall:
i. Maintain all training flight and maintenance records for each PIC, as well as individual airframes (the mechanical structure of a UAV). ii. Ensure PICs meet all ongoing training and certification requirements. iii. Maintain any required contact with the FAA and be familiar with the applicable FAA regulations.
iv. Remain up-to-date with UAS legal requirements, best practices, and industry standards.
v. Develop and maintain the UAS Operational Guidelines Manual. b. PIC: The PIC is to safely operate the UAS in accordance with all applicable legal requirements and all applicable City of Kingsburg policies and procedures. i. A PIC may reject a flight based on personnel safety, potential violation of FAA regulations, or potential violations of any other legal requirements or applicable city policies and procedures.
ii. A PIC is responsible for mission documentation and flight logs. c. The roles of UAS Coordinator and PIC may be represented by the same City employee.

UAS Inspection Program Acknowledgement Statement of Policies and Procedures I, the undersigned City employee, hereby acknowledge that I have been provided with copies of the City of Kingsburg Unmanned Aerial Systems (UAS) Inspection Program Operations Policy, UAS Operations Procedure, and the Code of Federal Regulations, Title 14, Part 107 Small Unmanned Aircraft Systems (collectively “USA Documents”). I have read the UAS documents and understand the provisions thereof.

I agree to operate Unmanned Aerial System (“Drone”) in strict accordance of the provisions of the UAS Documents.

Date: _______________________________
Signature: ___________________________________________________________________________ Printed Name: _______________________________________________________________________ Community Development Director
Print Name:
____________________________
Date
____________________________
Human Resources Director
Print Name:
____________________________
Date
____________________________
City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
(559) 897-5328
Holly Owen
Community Development
Director
AJ O’Connell
Building Official
Alexander J. Henderson
City Manager
Voluntary Best Practices for
UAS Privacy, Transparency,
and Accountability
Consensus, Stakeholder-Drafted
Best Practices Created
in the NTIA-Convened
Multistakeholder Process
May 18, 2016
“Unmanned Aircraft Systems (UAS) technology
continues to improve rapidly, and increasingly
UAS are able to perform a variety of missions
with greater operational flexibility and at a lower
cost than comparable manned aircraft. …
–President Barack Obama
1 Charge from the President
As compared to manned aircraft, UAS may provide lower-cost operation and augment existing capabilities while reducing risks to human life. Estimates suggest the positive economic impact to U.S. industry of the integration of UAS into the NAS could be substantial and likely will grow for the foreseeable future.

The combination of greater operational flexibility, lower capital requirements, and lower operating costs could allow UAS to be a transformative technology in the commercial and private sectors for fields as diverse as urban infrastructure management, farming, and disaster response. Although these opportunities will enhance American economic competitiveness, our Nation must be mindful of the potential implications for privacy, civil rights, and civil liberties. The Federal Government is committed to promoting the responsible use of this technology in a way that does not diminish rights and freedoms.

By the authority vested in me as President by the Constitution and the laws of the United States of America, and in order to establish transparent principles that … promote the responsible use of this technology in the private and commercial sectors, it is hereby ordered as follows: … There is hereby established a multi-stakeholder engagement process to develop and communicate best practices for privacy, accountability, and transparency issues regarding commercial and private UAS use in the NAS. The process will include stakeholders from the private sector. Within 90 days of the date of this memorandum, the Department of Commerce, through the National Telecommunications and Information Administration, and in consultation with other interested agencies, will initiate this multi-stakeholder engagement process to develop a framework regarding privacy, accountability, and transparency for commercial and private UAS use.”
President Barack Obama
FEBRUARY 15, 2015
2 Consensus, Stakeholder-Drafted Best Practices
Created in the NTIA-Convened Multistakeholder Process
I. Introduction
The benefits of commercial and private unmanned aircraft systems (UAS) are substantial. Technology has moved forward rapidly, and what used to be considered toys are quickly becoming powerful commercial tools that can provide enormous benefits in terms of safety and efficiency. UAS integration will have a significant positive economic impact in the United States. Whether UAS are performing search and rescue missions, allowing farmers to be more efficient and environmentally friendly, inspecting power lines and cell towers, gathering news and enhancing the public’s access to information, performing aerial photography to sell real estate and provide insurance services, surveying and mapping areas for public policy, delivering medicine to rural locations, providing wireless internet, enhancing construction site safety, or more—society is only just beginning to realize the full potential of UAS. UAS technology is already bringing substantial benefits to people’s daily lives, including cheaper goods, innovative services, safer infrastructure, recreational uses, and greater economic activity. Inevitably, creative minds will devise many more UAS uses that will save lives, save money and make our society more productive.

However, the very characteristics that make UAS so promising for commercial and non-commercial uses, including their small size, maneuverability and capacity to carry various kinds of recording or sensory devices, can raise privacy concerns. As a result, individuals may be apprehensive about the adoption of this technology into everyday life. In order to ensure that UAS and the exciting possibilities that come with them live up to their full potential, operators should use this technology in a responsible, ethical, and respectful way. This should include a commitment to transparency, privacy and accountability.

The purpose of this document is to outline and describe voluntary Best Practices that UAS operators could take to advance UAS privacy, transparency and accountability for the private and commercial use of UAS.1
UAS operators may
implement these Best Practices in a variety of ways, depending on their circumstances and technology uses, and evolving privacy expectations. In some cases, these Best Practices are meant to go beyond existing law and they do not—and are not meant to—create a legal standard of care by which the activities of any particular UAS operator should be judged. These Best Practices are also not intended to serve as a template for future statutory or regulatory obligations, in part because doing so would make these standards mandatory (not voluntary) and could therefore raise First Amendment concerns.
1 The National Telecommunications and Information Administration (NTIA) has convened a series of multi-stakeholder efforts as a way to increase privacy protections based upon the Administration’s framework for consumer information privacy. On February 15, 2015, President Obama issued a Presidential Memorandum instructing NTIA to convene such a process to develop and communicate best practices for privacy, accountability, and transparency issues regarding commercial and private UAS use in the National Airspace System. These Voluntary Best Practices are the result of that multi-stakeholder engagement process.

VOLUNTARY BEST PRACTICES FOR UAS PRIVACY, TRANSPARENCY, AND ACCOUNTABILITY 3 II. Applicability
These voluntary Best Practices for UAS focus on data collected via a UAS, which includes both commercial and non-commercial UAS. The only section applicable to newsgatherers and news reporting organizations is Section V considering that their activity is strongly protected by the First Amendment to the Constitution of the United States. There is also an Appendix entitled, “Guidelines for Neighborly Drone Use” that is intended to be a quick and easy reference guide for recreational UAS operators.

These Best Practices do not apply to data collected by other means—for instance, a company need not apply these Best Practices to data collected via the company’s website. These Best Practices do not apply to the use of UAS for purposes of emergency response, including safety and rescue responses.

Nothing in these Best Practices shall:
• Be construed to limit or diminish freedoms guaranteed under the Constitution;
• Replace or take precedence over any local, state, or federal law or regulation;
• Take precedence over contractual obligations or the
representations of entities contracting UAS operators.

However, entities contracting UAS operators should consider these Best Practices when setting the terms of a contract for UAS use, and UAS operators should consider these Best Practices when choosing to accept a contract for UAS use; or • Impede the safe operation of a UAS.

UAS operators should comply with all applicable laws and regulations. These Best Practices are intended to encourage positive conduct that complements legal compliance. Operators who are aware of other best practices that may apply specific guidance to technologies deployed on or through UAS should consider how to incorporate that guidance into their privacy and security policies and practices.

These Best Practices are also not intended to serve as a template for future statutory or regulatory obligations, in part because doing so would raise First Amendment issues.
4 III. Definitions
The term “consent” means words or conduct indicating permission. Consent must be informed and conduct indicating permission may be express or implied, depending on the context. “Covered data” means information collected by a UAS that identifies a particular person. If data collected by UAS likely will not be linked to an individual’s name or other personally identifiable information, or if the data is altered so that a specific person is not recognizable, it is not covered data.

The term “data subjects” refers to the individuals about whom covered data is collected.

The terms “where practicable” and “reasonable” depend largely on the circumstances of the UAS operator, the sensitivity of data collected, and the context associated with a particular UAS operation.

VOLUNTARY BEST PRACTICES FOR UAS PRIVACY, TRANSPARENCY, AND ACCOUNTABILITY 5 IV. Voluntary Best Practices
These voluntary Best Practices for UAS focus on data collected via a UAS, which includes both commercial and non-commercial UAS. The only section applicable to newsgatherers and news reporting organizations is Section V considering that their activity is strongly protected by the First Amendment to the Constitution of the United States. There is also an Appendix entitled, “Guidelines for Neighborly Drone Use” that is intended to be a quick and easy reference guide for recreational UAS operators.

1. Inform Others of Your Use of UAS
1(a) Where practicable, UAS operators should make a reasonable effort to provide prior notice to individuals of the gener-al timeframe and area that they may anticipate a
UAS inten-tionally collecting covered data.2
1(b) When a UAS operator anticipates that UAS use may result in collection of covered data, the operator should provide a privacy policy for such data appropriate to the size and complexity of the operator, or incorporate such a policy into an existing privacy policy. The privacy policy should be in place no later than the time of collection and made publicly available. The policy should include, as practicable:
(1) the purposes for which UAS will collect covered data;3 (2) the kinds of covered data UAS will collect;
(3) information regarding any data retention and deidentification practices;4 (4) examples of the types of any entities with whom covered data will be shared;
(5) information on how to submit privacy and security
complaints or concerns; and
(6) information describing practices in responding to law enforcement requests.

Material changes to the above should be incorporated into the privacy policy.

2. Show Care When Operating UAS or Collecting and
Storing Covered Data
2(a) In the absence of a compelling need to do otherwise, or consent of the data subjects, UAS operators should avoid 2 What qualifies as a practicable and reasonable effort to provide prior notice will depend on operators’ circumstances and the context of the UAS operation. For example, delivery UAS operators may provide customers with an estimated time of delivery. Real estate professionals using UAS may provide a home seller (and possibly immediate neighbors) with prior notice of the estimated date of UAS photography of the property. Hobbyist UAS operators may not need to notify nearby individuals of UAS flight in the vicinity. 3 These Best Practices recognize that UAS operators may not be able to predict all future uses of data. Accordingly, these Best Practices do not intend to discourage unplanned or innovative data uses that may result in desirable economic or societal benefits. 4 If it is not practicable to provide an exact retention period, because, for example, the retention period depends on legal hold requirements or evolving business operations, the UAS operator may explain that to data subjects when disclosing its retention policies. 6 5 This may be as simple as talking to an individual who approaches the UAS operator with a concern. 6 As with the privacy policy referenced in § IV.1(b), UAS operators may modify a broader existing security policy to incorporate data collected via UAS. A security policy should include, at minimum, such basic steps as keeping software up to date and downloading security patches for known vulnerabilities. using UAS for the specific purpose of intentionally collecting cov-ered data where the operator knows the data subject has a reasonable expectation of privacy.
2(b) In the absence of a compelling need to do otherwise, or consent of the data subjects, UAS operators should avoid using UAS for the specific purpose of persistent and
continuous collection of covered data about individuals. 2(c) Where it will not impede the purpose for which the UAS is used or conflict with FAA guidelines, UAS operators should make a reasonable effort to minimize UAS operations over or within private property without consent of the property owner or without appropriate legal authority.
2(d) UAS operators should make a reasonable effort to avoid knowingly retaining covered data longer than reasonably necessary to fulfill a purpose as outlined in § IV.1(b). With the consent of the data subject, or in exceptional circumstances (such as legal disputes or safety incidents), such data may be held for a longer period.
2(e) UAS operators should establish a process, appropriate to the size and complexity of the operator, for receiving privacy or security concerns, including requests to delete, de-identi-fy, or obfuscate the data subject’s covered data.

Commercial operators should make this process easily
accessible to the public, such as by placing points of
contact on a company website.5

3. Limit the Use and Sharing of Covered Data
3(a) UAS operators should not use covered data for the
following purposes without consent: employment eligibility, promotion, or retention; credit eligibility; or health care treatment eligi-bility other than when expressly permitted by and subject to the requirements of a sector-specific regulatory framework.
3(b) UAS operators should make a reasonable effort to avoid using or sharing covered data for any purpose that is not included in the privacy policy covering UAS data.
3(c) If publicly disclosing covered data is not necessary to fulfill the purpose for which the UAS is used, UAS operators should avoid knowingly publicly disclosing data collected via UAS until the operator has undertaken a reasonable
effort to obfuscate or de-identify covered data —unless the data subjects provide consent to the disclosure.
3(d) UAS operators should make a reasonable effort to avoid us-ing or sharing covered data for marketing purposes
unless the data subject provides consent to the use or
disclosure. There is no restriction on the use or sharing of aggregat-ed covered data as an input (e.g., statistical information) for broader marketing campaigns.

4. Secure Covered Data
4(a) UAS operators should take measures to manage security risks of covered data by implementing a program that
contains reasonable administrative, technical, and
physical safe-guards appropriate to the operator’s size and complexity, the nature and scope of its activities, and the sensitivity of the covered data.

Examples of appropriate administrative, technical, and
physical safeguards include those described in guidance from the Federal Trade Commission, the National Institute of Standards and Technology (NIST) Cybersecurity Framework, and the Interna-tional Organization for Standardization’s 27001 standard for in-formation security management.

For example, UAS operators engaging in commercial activity should consider taking the following actions to secure covered data:
• Having a written security policy with respect to the collection, use, storage, and dissemination of covered data appropriate to the size and complexity of the operator and the sensitivity of the data collected and retained.6
• Making a reasonable effort to regularly monitor systems for breach and data security risks.
• Making a reasonable effort to provide security training to employees with access to covered data.
• Making a reasonable effort to permit only authorized
individuals to access covered data.

5. Monitor and Comply with Evolving Federal, State, and Local UAS Laws
5(a) UAS operators should ensure compliance with evolving applicable laws and regulations and UAS operators’ own
privacy and security policies through appropriate internal processes.

VOLUNTARY BEST PRACTICES FOR UAS PRIVACY, TRANSPARENCY, AND ACCOUNTABILITY 7 V. Best Practices for Newsgatherers and
News Reporting Organizations
Newsgathering and news reporting are strongly protected by United States law, including the First Amendment to the Constitution. The public relies on an independent press to gather and report the news and ensure an informed public.

For this reason, these Best Practices do not apply to newsgatherers and news reporting organizations.

Newsgatherers and news reporting organizations may use UAS in the same manner as any other comparable technology to capture, store, retain and use data or images in public spaces. Newsgatherers and news reporting organizations should operate under the ethics rules and standards of their organization, and according to existing federal and state laws. 8 Appendix Guidelines for Neighborly Drone Use
Drones are useful. New, fairly cheap drones are easy to use. But just because they are cheap and simple to fly doesn’t mean the pictures and video they take can’t harm other people. The FAA and partner organizations have put safety guidance online at http://knowbeforeyoufly.org. But even safe flight might not respect other people’s privacy. These are voluntary guidelines. No one is forcing you to obey them. Privacy is hard to define, but it is important. There is a balance between your rights as a drone user and other people’s rights to privacy. That balance isn’t easy to find. You should follow the detailed “UAS Privacy Best Practices”, on which these guidelines are based, especially if you fly drones often, or use them commercially. The overarching principle should be peaceful issue resolution.

1. If you can, tell other people you’ll be taking pictures or video of them before you do.

2. If you think someone has a reasonable expectation of privacy, don’t violate that privacy by taking pictures, video, or otherwise gathering sensitive data, unless you’ve got a very good reason.

3. Don’t fly over other people’s private property without permission if you can easily avoid doing so.

4. Don’t gather personal data for no reason, and don’t keep it for longer than you think you have to.

5. If you keep sensitive data about other people, secure it against loss or theft.

6. If someone asks you to delete personal data about him or her that you’ve gathered, do so, unless you’ve got a good reason not to.

7. If anyone raises privacy, security, or safety concerns with you, try and listen to what they have to say, as long as they’re polite and reasonable about it.

8. Don’t harass people with your drone.

Supporters As of June 2016
Amazon
Association for Unmanned Vehicle Systems
International (AUVSI)
Center for Democracy and Technology
Commercial Drone Alliance
Consumer Technology Association
CTIA
Digital Content Next (DCN)
Future of Privacy Forum
Intel
National Association of Broadcasters (NAB)
New America’s Open Technology Institute
News Media Coalition
Newspaper Association of America (NAA)
NetChoice
Online Trust Alliance (OTA)
PrecisionHawk
Radio Television Digital News Association (RTDNA)
Small UAV Coalition
Software & Information Industry Association (SIIA)
U.S. Chamber of Commerce
X (Formerly Google [x])
“As the President recognized when he directed NTIA to convene this process, these best practices can help promote Commerce priorities by allowing the industry to grow, develop and innovate while helping to build consumer trust.”
– U.S. Secretary of Commerce Penny Pritzker
“The best practices agreed to by a diverse group of stakeholders—including privacy and consumer advocates, industry, news organizations and trade associations—represent an important step in building consumer trust, giving users the tools to innovate in this space in a manner that respects privacy, and providing accountability and transparency.” – NTIA Deputy Assistant Secretary Angela Simpson
To add your organization to the list of supporters, please email [email protected] The best practices were developed by a group of stakeholders convened by the National Telecommunications and Information Administration.

This is not a government publication.

More information about the NTIA process is available at www.ntia.doc.gov.

An easy to read summary of the best practices is available at www.fpf.org CONSTRUCTION PERMIT APPLICATION Date Received_____________ City of Kingsburg Permit # ____________________
Building Department
1401 Draper Street Kingsburg, CA 93631
Phone (559) 897-5328 Inspection (559)897-6526

SFR SQ FT SOLAR A/C POOL RE-ROOF SPRINKLERS
RESIDENCE # OF PANELS ______ TONS _________ GALLONS TEAR-OFF # OF HEADS PATIO MSP- NEW OR EXISTING DUCTWORK _____ OVERLAY BLDG SQ FT

GARAGE BATTERY STORAGE
Valuation (cost of project): $______________Lot #_______ APN# ____________ Tract # ________ Residential Commercial: ____New structure ___ Addition ___ Remodel __ Tenant Imp __Signs ___Fire Damage ___Fire Alarms ___ Electrical ___ Mechanical ___ Plumbing ___ Patio Cover ___ Fence Other _________________ Project Description: _________________________________________________________________ _________________________________________________________________________________ RTMF form given for
New Residential or Commercial
Addition to Commercial or Industrial

Contractor License No______________________________
Contractor Name.: _________________________________
Mailing Address ___________________________________
City/State/Zip _____________________________________
Phone ___________________ E-mail__________________

CONTRACTOR
Project Address: ________________________________
Owner Name: __________________________________
City/State/Zip __________________________________
Phone __________________ Cell __________________
E-mail _______________________

OWNER/PROJECT INFORMATION
Name: _______________________________________
Phone: __________________________
E-mail ________________________________________

Company Name: _______________________________
License No. ___________________________________
Mailing Address ________________________________

CONTACT PERSON ARCHITECT/ENGINEER
Applicant Statement: I certify that I have read this application and state that the above information is correct to the best of my knowledge. I agree to comply with all city and county ordinances and state laws relating to building construction, and hereby authorize representatives of the City to enter upon the above-mentioned property for inspection purposes. I (We) agree to save, indemnify and keep harmless the City of Kingsburg against liabilities, judgments, costs and expenses which may accrue against said City on consequence of the granting of this permit.

Contractor Authorized Agent Owner
Printed Name _________________________________________
Signature _____________________________________________________ Date___________________________ State Law requires all cities to report the disposal and recycling of project waste. Please fill out the Construction and Demolition Management Plan completely and turn in all weight tickets in order to qualify for a return on deposits and to avoid additional penalties. The waste hauler you use must be registered with the City and have a Franchise Agreement and Business License.

The City of Kingsburg Building Division has been authorized to use Unmanned Aerial Systems, “Drones”, to perform certain inspections. If you do not permit this method of inspection, please check and initial here: □ All residences must have working Smoke/Carbon Monoxide Detectors installed prior to final inspection.

CONSTRUCTION PERMIT APPLICATION Date Received_____________ Permit # ____________________
Drone Broadcasts Remote ID
Information Via Radio Frequency,
e.g. Wi & Bluetooth

DRONE REMOTE IDENTIFICATION

STANDARD REMOTE ID DRONES
• Remote ID Capability Is Built Into The Drone
• From Takeoff To Shutdown, Drone Broadcasts:
• Drone ID
• Drone Location and Altitude
• Drone Velocity
• Control Station Location and Elevation
• Time Mark
• Emergency Status

Kingsburg City CouncilJune 21, 2023

Kingsburg City Council
June 21, 2023