AGENDA
FOR THE JOINT MEETING OF THE KINGSBURG
CITY COUNCIL, BOARD OF DIRECTORS OF
THE CITY OF KINGSBURG PUBLIC FINANCING
AUTHORITY AND BOARD OF DIRECTORS OF
THE SUCCESSOR AGENCY OF THE
KINGSBURG REDEVELOPMENT
AGENCY
Wednesday, June 21, 2023 at 6pm
Invocation and the Pledge of Allegiance will to be given by Kingsburg Boy Scout Troop 392. 6 P.M. REGULAR SESSION MEETING:
1. Call to Order and Roll Call for each entity. This meeting is a joint meeting of the Kingsburg City Council, the Board of Directors of the City of Kingsburg Public Financing Authority and the Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency. During the joint meeting, the members of the Kingsburg City Council will be concurrently sitting as the members of the Board of Directors of the City of Kingsburg Public Financing Authority and the Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency.
2. Public Comments: This is the time for any citizen to come forward and address the City Council and the respective Boards of Directors on any issue within its jurisdiction that is not listed on the Agenda. A maximum of five (5) minutes is allowed for each speaker.
3. Approve Joint Meeting Agenda: Action by the Council and respective Boards of Directors to approve the Joint Meeting Agenda or to make modifications. Items that can be added to the Joint Meeting Agenda is constrained by State law.
4. Presentations:
None.
5. Joint Meeting Consent Calendar: Items considered routine in nature are to be placed on the Consent Calendar. They will be considered as one item and voted upon in one vote unless individual consideration is requested. Each vote in favor of the Consent Calendar is considered and City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
Phone (559)897-5821 Fax (559)897-5568
Mayor Vince Palomar
Mayor Pro Tem Brandon Pursell, Jr.
Council Member Laura North
Council Member Staci Smith
Council Member David M. Silva
City Manager Alexander J. Henderson
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 21, 2023
recorded as a separate affirmative vote in favor of each action listed. Approval of the Consent Calendar items include recitals reading ordinance(s) by titles(s) only and adoption of recommended action(s) contained in Staff Reports.
(To be approved only by City Council)
5.1 Approval of City Council Minutes: Approve the minutes from the June 7, 2023 Regular City Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period May 30, 2023 through June 12, 2023 as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
5.3 Approve the City of Kingsburg Heat Illness Prevention Plan - Staff Report prepared Assistant City Manager/Administrative Services Director Christina Windover Sponsor: Administrative Services Department
5.4 Approve the Agreement with The Kingsburg Elementary Charter School District For School Resource Officer Services and authorize the City Manager to execute the Agreement. - Staff Report prepared by Police Chief Neil Dadian Sponsor: Police Department
5.5 Adopt Resolution 2023-033 authorizing the Mayor to execute the Easement Purchase Agreements and accept the Grant of Easements for the portions of real property described in Exhibit A. - Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office
5.6 Approve the revised proposed Wage Schedules for 01/01/2023 and 07/01/2023- Staff Report prepared by Assistant City Manager/Administrative Services Director Christina Windover
Sponsor: Administrative Services
(To be approved only by Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency)
5.7 Approval of Kingsburg Redevelopment Successor Agency Minutes - Approve the minutes from the regular meeting held on June 15, 2022 as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
(To be approved only by Board of Directors of the Kingsburg Public Financing Authority)
5.8 Approval of Kingsburg Financing Authority Minutes - Approve the minutes from the regular meeting held on June 15, 2022 as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 21, 2023
6. Regular Calendar
6.1 PUBLIC HEARING - Fiscal Year 2023/2024 Budget Review-Consider 2023/2024 Fiscal Year Recommended ExecutiveBudget
Sponsor: City Manager’s Office
Possible Action(s):
a. Open Public Hearing
b. Presentation by City Manager Alexander Henderson
c. Council Discussion
d. OpenPublicComment
e. ClosePublicComment
f. Continued Council Discussion
g. Close Public Hearing
h. Adopt Resolution No. 2023-029- approving theCity of Kingsburg 2023/2024 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets.
6.2 PUBLIC HEARING-Landscaping and Lighting Assessment District No. 93- 01- Consider Approval of Engineer's Report and Levy and Collection of Assessments within such District for Fiscal Year 2023/2024- Staff Report Prepared by Finance Director Alma Colado
(Action only by the City Council)
Sponsor: Finance Department
Possible Action(s):
a. Open Public Hearing
b. Presentation by Finance Director Alma Colado
c. Council Discussion
d. OpenPublicComment
e. Close PublicComment
f. Continued Council Discussion
g. Close Public Hearing
h. Adopt Resolution No. 2023-030- Approving the Engineer's Report for Assessment District No. 93-01 and the Levy and Collection of Assessments within such District for Fiscal Year 2023/2024 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 CaliforniaConstitution.
6.3 Community Facilities District 2017-01 FY 2023-2024 Levy- Staff Report prepared by City Manager Alexander Henderson
(Action only by the City Council)
Sponsor: City Manager’s Office
Possible Action(s):
a. Presentation by CFD Consultants DTA
b. Public Comment
c. Council Discussion
d. 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 Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 21, 2023
Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2023-2024.
6.4 Gann Limit Adoption for 2023-2024 Fiscal Year Budget Figures-Staff Report Prepared by Finance Director Alma Colado
(Action only by the City Council)
Sponsor: Finance Department
Possible Action(s):
a. Presentation by Finance Director Alma Colado
b. Public Comment
c. Council Discussion
d. Adopt Resolution No. 2023-032 for the adoption of the 2023-2024 Gann Limit
6.5 Unmanned Aircraft System (UAS) Inspection Program - Staff Report by Building Official AJ O’Connell
(Action only by the City Council)
Sponsor: Community Development Department
Possible Action(s):
a. Presentation by Building Official AJ O’Connell
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
6.6 Crime Statistics Report for the Month of May 2023 and General Police Department Update- Crime Statistics Report prepared by Kingsburg Police Department Records Supervisor Corina Padilla.
Sponsor: Police Department
Possible Action(s):
a. Presentation by Police Chief Neil Dadian
b. Public Comment
c. Council Discussion
d. Informational- No Action Needed
7. Council Reports and Staff Communications
7.1 Community Services Commission
7.2 Public Safety Committee
7.3 Chamber of Commerce
7.4 Economic Development
7.5 Finance Committee
7.6 Planning Commission
7.7 South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)
7.8 Downtown Business Improvement District
7.9 Council of Governments
7.10 Council Member Reports
7.11 City Manager’s Report
- Reminder of the Cancelation of the 7/5/2023 City Council Meeting
8. Future Agenda Items: None.
These items will be added to a future agenda with a motion from Council and majority voice vote.
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 21, 2023
9. Adjourn Joint Meeting of, the Board of Directors of The City of Kingsburg Public Financing Authority and the Board of Directors of The Successor Agency of the Kingsburg Redevelopment Agency. The Kingsburg City Council adjourns into Closed Session:
9.1 CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION Initiation of litigation pursuant to subdivision (c) of Section 54956.9 of the California Government Code (one potential case)
10. Adjourn out of Close Session into Regular Kingsburg City Council Meeting and report out of Closed Session.
11. Adjourn Regular Kingsburg City Council Meeting.
Any writings or documents provided to a majority of the Governing Body regarding any item on this agenda will be made available for public inspection at City Hall, in the City Clerk’s office, during normal business hours. In addition, such writings and documents may be posted on the City’s website at www.cityofkingsburg-ca.gov.
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the office of the City Clerk (559) 897-6520. Notification 48 hours prior to a meeting will enable the City to make reasonable arrangements to ensure accessibility to that meeting [28 CFR 35 .102.35.104 ADA Title II].
Title VI of the Civil Rights Act of 1964 provides that no person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving federal financial assistance.
I hereby certify, under penalty of perjury under the laws of the State of California that the foregoing Agenda was posted at the front entrance of City Hall not less than 72 hours prior to the meeting. Dated this 16th day of June 2023.
____________________________________
Abigail Palsgaard, City Clerk
KINGSBURG CITY COUNCIL
REGULAR MEETING MINUTES
June 7, 2023
Invocation to be given by Pastor John Dostal, Concordia Lutheran Church, followed by the Pledge of Allegiance led by Mayor Pro Tem Brandon Pursell, Jr.
6 P.M. REGULAR SESSION MEETING:
Call to Order and Roll Call: Mayor Pro Tem Brandon Pursell, Jr. called the regular meeting of the Kingsburg City Council to order at 6:00 pm.
Council Members Present: David M. Silva, Staci Smith, Laura North, and Mayor Pro Tem Brandon Pursell, Jr.
Council Members Absent: Vince Palomar.
Approve Agenda: A motion was made by Council Member North, seconded by Council Member Smith, to approve the agenda, as published. The motion carried by an unanimous voice vote of those members present.
Presentations:
Swedish Festival Update by Kingsburg District Chamber of Commerce President Reggie Gierke Sponsor: Kingsburg District Chamber of Commerce
Chamber President Gierke reported that the Swedish Festival went well, great weather. Financially, they came out ahead. Now they are rolling into the summer band concerts and farmers market. They are still low on donations for fireworks. They hosted a successful Fresno Street Eats last Friday along with the BID Summer Kick Off. The Chamber does have safety concerns for events as cars are coming through barricades and almost hitting people. Mayor Pro Tem Pursell, Jr. asked about k-rails. Public Works Director Galvez said we do not have any.
Public Comments: None.
Consent Calendar: A motion was made by Council Member Smith, seconded by Council Member Silva, to approve the items appearing on the Consent Calendar. The motion carried by an unanimous voice vote of those members present.
5.1 Approval of City Council Minutes: Approve the minutes from the May 17, 2023 Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period May 10, 2023 through May 29, 2023 as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
5.3 Reject all bids received for the Athwal Park Restroom Improvement and authorize the City Engineer to readvertise the project for bids- Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office
5.4 Adopt Resolution 2023-027 Approving the FY 24 SB1 Project List- Staff Report prepared by City Engineer Dave Peters
Kingsburg City Council Minutes
June 7, 2023
Sponsor: City Engineer’s Office
Regular Calendar
PUBLIC HEARING— PUBLIC WORKS, FIRE DEPARTMENT AND POLICE DEPARTMENT MASTER FEE SCHEDULE- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Department
Open Public Hearing: Mayor Pro Tem Pursell, Jr. opened the public hearing at 6:09pm.
Manager Alexander Henderson presented the proposed fees. The Police fee is to set an amount for an officer so the City can be reimbursed for contracts and State OES aid. The Fire Department fees are also for reimbursement and State OES aid. The Solid Waste fees from Public Works were discussed during the Prop 218 process and are the based on the CPI change.
City Council Discussion: None.
Open for Public Comment: Mayor Pro Tem Pursell, Jr. opened the public comment at 6:12pm. There was none.
The Public Comment was closed at 6:12pm.
There was no further council discussion.
Mayor Pro Tem Pursell, Jr. closed the Public Hearing at 6:12pm.
Council Member North motioned, seconded by Council Member Smith, to adopt Resolution No. 2023-028 approving the proposed fees. The motion carried by an unanimous voice vote of those members present.
Award of the FY 22-23 Streets Project to Central Valley Asphalt in the amount of $1,061,088.00.- Staff Report prepared by City Engineer Dave Peters Sponsor: City Engineer’s Office
City Engineer Peters reported the City advertised the FY 22-23 Streets Project and requested bids on May 2, 2023. On May 31, 2023, the City received seven responses from contractors for the project with bids ranging from $1,061,088.00 to $1,322,077.35. The lowest bid was submitted by Central Valley Asphalt of Lindsay, California in the amount of $1,061,088.00. Central Valley Asphalt possesses an active Class A, General Engineering, Contractor’s license in the State of California and the license is in good standing.
Council Member Silva asked about the life of slurry seal and how long the roads will be closed for. City Engineer Peters said it extends the pavement life for 7 to 10 years and the repairs take about one day for closure.
Council Member Smith motioned, seconded by Council Member North, to award of the FY 22-23 Streets Project to Central Valley Asphalt in the amount of $1,061,088.00. The motion carried by an unanimous voice vote of those members present.
Caltrans Co-Op Agreement for Sierra Street RRFB Project- Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office
Kingsburg City Council Minutes
June 7, 2023
City Engineer Dave Peters presented that the City is currently working with Caltrans on a joint project to install crosswalk upgrades at three existing crosswalks on Sierra Street and to construct one new crosswalk at the Sierra Street/Madsen Ave intersection. The work includes curb ramp upgrades, new striping, and installation of rectangular rapid flashing beacon warning systems at each location. The project also includes replacement of various sections of damaged concrete along Sierra Street between State Route 99 and Madsen Avenue (2,500 sq. ft. of repairs).
The City of Kingsburg is responsible for design and construction of the improvements. Caltrans has agreed to reimburse the city for half of the anticipated costs of the crosswalk improvements and for the full cost of the sidewalk repairs. The project cost is $422,500 which consists of $360,000 (RRFB’s/crosswalks) plus $62,500 for the sidewalk repairs. Caltrans has committed to a contribution of $242,500. 1st 3 streets- pavement and curb ramp and paint. Should take 30 days, hope to get it done before school begins.
Council Member North asked if 18th and Sierra intersection is a different project. Mr. Peters said yes.
Council Member Smith asked about timelines. Mr. Peters said the work should be done late July to August. The equipment has a long lead time, it should come in August to September. Mayor Pro Tem Pursell, Jr. asked about lighting at Sierra and Madsen. Mr. Peters will check. Staff discussed the costone location is $80,000, the equipment is very expensive.
Council Member North motioned, seconded by Council Member Smith, to authorize the City Manager to execute the project Co-Operative agreement with Caltrans. The motion passed with an unanimous voice vote of those members present.
2023-2024 City Manager’s Recommended Budget Introduction - Staff Report by City Manager Alexander Henderson.
Sponsor: City Manager’s Office
City Manager Alexander Henderson presented the budget, which is the blueprint for policy decisions.
Revenues outpaced expenditures by $400,000. Last year first time sales tax has outpaced property taxes in recent history. Council Member North asked about the Summerlyn CFD Zone 2 levy: why do the ones in Fresno County pay the same as Tulare County? City Manager Henderson said that when forming the CFD, it was set up this way so there was equity- they are paying for the same improvements as their neighbors, no matter the county. Council Member North asked if it is more expensive over there? City Manager Henderson said both, it is more expensive and there is Tulare County cost sharing. Mayor Pro Tem Pursell, Jr. said he would like to comment on the fact that the sales tax has surpassed property tax, it is a big deal. The City has had a good plan and has stuck to it.
Informational- No Action Necessary
Council Reports and Staff Communications
Community Services Commission- Have not met.
Public Safety Committee- Have not met.
Chamber of Commerce- They will meet next week.
Economic Development- Have not met.
Kingsburg City Council Minutes
June 7, 2023
Finance Committee- Met and discussed solid waste and CFD rates, and 1st quarter returns.
Planning Commission- Have not met.
South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)- Have not met.
Downtown Business Improvement District- Met yesterday, June 2nd event was successful, discussed supporting the chamber for ribbon cutting.
Council of Governments- They met and had a PSA for water safety.
Council Member Reports- Council Member North reported that Kingsburg Elementary School District applied for and were awarded the grant that will allow for the SRO. Council Member Smith attended the Kingdom of Asia opening at the Zoo. Council Member Smith reported on the the Chamber’s great job of the Kabab Twist ribbon cutting. He also attended the Kingsburg Truck Center electric fleet event. He reported on the service day at the senior center were we served over 80 meals, and on the fruit trail opening at Sunmaid, it was well attended. The Swedish Festival was a great event. Kingsburg Tri-County Healthcare District received 3 City grant applications, 2 were awarded right away, they needed clarification for the 3rd. KHS baseball are valley champions.
City Manager’s Report- He has had questions about the federal debt deal- doesn’t effect ARPA funds.
Fiber project- phase 2 has continued, they have gotten the needed Caltrans permit that mandated night work. Phase 3 have received all permits. Internal good news, accountant Monique has had her baby.
Future Agenda Items: None.
The Kingsburg City Council adjourned out of the Regular Calendar into Closed Session at 7:02pm:
9.1 “CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGAITON Initiation of litigation pursuant to subdivision (c) of California Government Code Section 54956.9 (One potential case)”
City Council Adjourned out of Close Session into Regular Kingsburg City Council Meeting and report out of Closed Session at 7:44pm.
City Attorney Mike Noland said there was no report.
Adjourn Regular Kingsburg City Council Meeting. At 7:44 P. M. Mayor Pro Tem Pursell, Jr. adjourned the meeting.
Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:
Printed:
marshaa
6/12/2023 10:05 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 4789 US BANKCORP SERVICE CENTER 06/01/2023
Castnda 5/12/23 Amazon: After School Rec Supplies 284.71 Castnda 5/12/23 3 J's Community Services Fuel 50.22
Castnda 5/12/23 Amazon: After School Rec Supplies 22.87 Castnda 5/12/23 Costco Senior Center Meal Supplies 121.56 Castnda 5/12/23 Amazon Senior Center Kitchen Supplies 256.11 Castnda 5/12/23 Amazon Senior Center Meal Supplies 141.64 Castnda 5/12/23 Amazon: Lifeguard Radios 323.61
Castnda 5/12/23 Amazon: After School Rec Supplies 63.12 Castnda 5/12/23 Amazon Senior Center Badge Holders 11.88 Castnda 5/12/23 Senior Center Adobe Subscription 155.88 Colado 5/12/23 Training: Excel Intermediate S. Franco 160.00 Colado 5/12/23 Staples: Paper, Flash Drives 89.53
Colado 5/12/23 Staples: Pendaflex file folders, CR tape 180.27 Colado 5/12/23 Staples: Paper, Flash Drives 89.53
Colado 5/12/23 Staples: Pendaflex file folders, CR tape 180.26 Colado 5/12/23 Training: Excel Intermediate S. Franco 160.00 Crdit 5/12/2023 Misc Overpayment Credit -0.53
Dadian 5/12/23 Park Mobile/Parking Fees 2.49
H. Owen 5/12/23 Amazon:I phone case 18.50
H. Owen 5/12/23 Amazon: American Flags, Bungee Cords 564.39 H. Owen 5/12/23 Amazon: Swedish Festival booth supplies 12.50 H. Owen 5/12/23 Amazon:DVD Drive 32.68
H. Owen 5/12/23 Amazon:Extension cord, Command Strips 35.34 Hernand 5/12/23 Leadership bok AFSS Conf Ro 5/4/23 20.00 Hernand 5/12/23 Bahia Hotel-AFSS Conference-Rolinda 1,009.85 Hernand 5/12/23 Hilton Hotel Sac,Cal Listos grant recipient conf Rolinda 574.21 Owens 5/12/23 StateFire Training rope rescue tech S212 J Casarez 75.00 Owens 5/12/23 Harbor Inn Ventura Plans section chief class 5/10/23 234.10 Owens 5/12/23 Shell OIl Deff for F250 pickup 5/8/23 21.54 Owens 5/12/23 Harbor Inn Ventura-Plans section chief class 5/7/-5/9/23 640.38 Owens 5/12/23 StateFire Training on line fee 2.24
Palsgrd 5/12/23 Dollar Store-Decor for Resource Fair 13.62 Palsgrd 5/12/23 Roadhouse Gift Card for Senior Resource Fair 50.00 Palsgrd 5/12/23 Word Search for Senior Resourse Fair 6.00 Palsgrd 5/12/23 Amazon: Frame for Council Chamber 27.45 Perkins 5/12/23 Fire nuggets Rio class A Bavery 200.00
Perkins 5/12/23 Apple QR code 4/30 69.99
Perkins 5/12/23 Red Helmet-Fire Marshall classes 1A/1B/1E Crabb 5/1 1,140.00 Perkins 5/12/23 Apple Storage 9.99
Perkins 5/12/23 Chevron Fuel C140 36.44
Perkins 5/12/23 EMT Prep inv 40899 monthly subscription Smith 39.00 Perkins 5/12/23 Paypal subscription 25.10
Perkins 5/12/23 sure stay hotel credit for no show charged in error -139.28 Perkins 5/12/23 Firenuggets CEET class A Bavery 120.00
Ploszaj 5/22/23 WYSM Supervisory/Leadership/Vasquez 189.00 Ploszaj 5/22/23 NASRO Membership Dues (Castellanos) 40.00 Windver 5/12/23 PSHRA-Conference Hotel 816.09
Windver 5/12/23 Target: Day Designer, portfolio 51.99
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Windver 5/12/23 ID Creator 13.99
Total for this ACH Check for Vendor 4789: 8,243.26
83607 3006 AIRGAS NCN 06/01/2023
see below Inv 9137815702 oxygen 5/8/23 313.17
see below Inv 9997009758 oxygen 4/30/23 733.79
Total for Check Number 83607: 1,046.96
83608 4481 ALERT-ALL 06/01/2023
23040197 SWAG helmets,stickers,balloons,bands&pencils 2,099.95 Total for Check Number 83608: 2,099.95
83609 3565 AMAZON CAPITAL SERVICES 06/01/2023
see below Inv 1JR7-6DPJ-9DHX tubing 4/28/23 21.54
see below Inv 1FPY-1RY7-WRFC supplies 122.70
see below Inv 1WY9-KK1V-3491 replace broken microwave 220.13 see below Inv 1HFP-NKXW-46P3 supplies 67.37
see below Inv1WYH-FGTN-RCF1 ice chest for vehicles 435.85 Total for Check Number 83609: 867.59
83610 4545 AMAZON.COM SALES, INC. 06/01/2023
114F-NM7M-LKNT Evindence bags (Zimmerman) 430.46
114F-NM7M-LKNT Filters for shark rocket pet pro (W\ayde) 71.96 114F-NM7M-LKNT Office Chair (Burrola) 294.22
1NJT-3K7L-6D3M Energizer Batteries (AAA) 24ct. 15.14
Total for Check Number 83610: 811.78
83611 4695 AP TRITON, LLC 06/01/2023
2023-157 Total poject compleation 44%-EOP/COOP prog/P.D. 1/2 fire 1/2PD 1,297.04 2023-157 EOP/COOP project completion 4% complete 5/6/23 1,297.04 Total for Check Number 83611: 2,594.08
83612 4307 AT & T MOBILITY 06/01/2023
287290402185 ACT MDT 40.24
287290402185 ME MDT 321.92
287290402185 GF MDT 684.08
287290402185 ACT MDT 40.24
287299577602 GF Cell 886.38
287299577602 ME Cell 269.70
287299577602 SRO Cell 44.95
287299577602 ACT Cell 44.95
Total for Check Number 83612: 2,332.46
83613 3634 RYAN BOYD 06/01/2023
05/25/2023 Water/ Gatorade Reimb Storm Drain Repair 32.26 Total for Check Number 83613: 32.26
83614 3054 BSK ASSOCIATES 06/01/2023
AG10459 Bact 5/8/2023 114.00
AG11064 Bact 5/15/2023 114.00
Total for Check Number 83614: 228.00
83615 4429 CANON FINANCIAL SERVICES, INC 06/01/2023
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
305002749 Copier Contract-Building Dept. Meter 4/1/23-4/3/23 176.62 305002749 Copier Contract-Building Dept. 5/1/23-5/31/23 224.93 30502727 Copier Contract-City Hall 233.57
30502727 Copier Contract-City Hall 233.58
30502738 Police copier contract April/May 906.33
Total for Check Number 83615: 1,775.03
83616 3991 JOSH CAREY 06/01/2023
51823 Reimbursement for Honor Guard Boots 101.98
Total for Check Number 83616: 101.98
83617 4448 CORE & MAIN 06/01/2023
586697 Inv#S586697- Fire Hydrant Replacement - Draper/ Washington 3,298.16 Total for Check Number 83617: 3,298.16
83618 3149 DOOLEY ENTERPRISES, INC. 06/01/2023
65476 9mm 127gr. Ranger T-Ser 4,000 units 1,816.19
65488 Ammo - 223 Ranger PP Knurl (3.000) 2,750.66
Total for Check Number 83618: 4,566.85
83619 3750 EAGLE ENGRAVING, INC. 06/01/2023
2023-1476 Name Tag D.Smith reprint was rec'd correct 2/14/23 38.88 Total for Check Number 83619: 38.88
83620 4615 EMERALD TEXTILES SERVICES 06/01/2023
EFRE-72354 Svs for linen 5/7-5/13/23 221.79
Total for Check Number 83620: 221.79
83621 3158 ENER POWER 06/01/2023
72852 Electric Charges: 2/27/23-3/27/23 SID: 7543447066 316.00 72853 Electric Charges: 2/27/23-3/27/23 SID: 7547167697 481.00 72854 Electric Charges: 2/27/23-3/27/23 SID: 7543447613 280.00 Total for Check Number 83621: 1,077.00
83622 3175 FIVE CITIES EDA 06/01/2023
Q4 2022-2023 Five Cities Q4 April 2023-June 2023 978.52 Total for Check Number 83622: 978.52
83623 4609 FIVE CREATIVE GROUP 06/01/2023
33478 Quarterly Maint Qtr 1 300.00
Total for Check Number 83623: 300.00
83624 4704 FORCIBLE ENTRY EQUITMENT 06/01/2023
0022-0719 Commercial deadbolt and latch cutting prop, securi 8,150.81 Total for Check Number 83624: 8,150.81
83625 4492 MONIQUE GONZALES 06/01/2023
51823 Reimbursment for Honor Guard Boots 101.98
Total for Check Number 83625: 101.98
83626 3222 HENRY SCHEIN, INC. 06/01/2023
see below Inv 37220683 medical supp 4/27/23 773.32
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
see below Inv 37565223 medical supp 5/5/23 111.55
see below Inv 37499295 medical supp 5/4/23 199.73
see below Inv 37037967 medical supp 4/24/23 190.71
see below Inv 37017823 medical supp 4/21/23 496.46
see below Inv 37463417 medical supp 5/4/23 99.25
Total for Check Number 83626: 1,871.02
83627 4562 INDUSTRIAL SCIENTIFIC 06/01/2023
2621632 cylinder calibration gas 25 ppm ammonia 3/23/23 602.57 Total for Check Number 83627: 602.57
83628 4650 INTERWEST 06/01/2023
87783 Senior Plan Reviewer 250.00
Total for Check Number 83628: 250.00
83629 4830 JC LAND MANAGEMENT INC 06/01/2023
706 INV# 706- Landscape Services April 6,572.20
Total for Check Number 83629: 6,572.20
83630 3625 KINGSBURG MEDIA FOUNDATION 06/01/2023
CWM5427 Dell Precision 3000 3460 Workstation,Monitor, & Wifi Adaptor 3,662.42 Total for Check Number 83630: 3,662.42
83631 3267 KULOW BROS. 06/01/2023
8668 Business Cards M. Lozano 21.58
8668 Business Cards M. Lozano 11.13
8668 Business Cards M. Lozano 21.58
8668 Business Cards M. Lozano 11.13
8671 Code Enforcement Forms 206.75
8675 Name Plate: A Castaneda 21.93
8678 Kingsburg Envelopes 465.70
Total for Check Number 83631: 759.80
83632 3269 LAW & ASSOCIATES INVESTIGATION 06/01/2023
23-086 Background Investigations (Royal/Fengthong/Padavick) 1,800.00 23-115 Backround Investigation (Tello/Sanders) 1,200.00 Total for Check Number 83632: 3,000.00
83633 3275 LIEBERT, CASSIDY, WHITMORE 06/01/2023
221623 LCW CalPERS Mebership 1,020.00
Total for Check Number 83633: 1,020.00
83634 3277 LINCOLN AQUATICS 06/01/2023
Q2022867 Pool Chlorine 1,445.52
Q2022888 Acid 1,355.73
Total for Check Number 83634: 2,801.25
83635 4121 JEFFREY T. LOYD 06/01/2023
5162023 Educational Assistance Program Reimb 1,520.00
Total for Check Number 83635: 1,520.00
83636 4329 MCI COMM SERVICES 06/01/2023
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
May 2023 Acct #7DL61514 Fax Long Dist May 2023 33.81
Total for Check Number 83636: 33.81
83637 3518 METRO UNIFORM 06/01/2023
see below inv 262577 uniform shirts Ro/Mary 4/27/23 334.45 see below inv262776 uniform Bavery for training 5/2/23 140.26 see below inv 262442 iniform new hire PT FF/EMT Anthony F 4/25/23 711.39 see below inv 263168 tie,clip,gloves invest uniform Kopas 35.47 see below inv 262442 iniform new hire PT FF/EMT Anthony F 4/25/23 711.40 Total for Check Number 83637: 1,932.97
83638 3997 MID VALLEY DISPOSAL RECYCLING & TRANSFER STATION 06/01/2023 2467140 INV# 2467140- SB 1383 Grant - Compost 2,400.00
2648634 Street Sweeping Refuse 4/7/2023 995.35
2665113 Street Sweeping Refuse 5/5/23 802.45
Total for Check Number 83638: 4,197.80
83639 4230 MUNICIPAL EMERGENCY SERVICES 06/01/2023
IN1872671 Inv 1872671 Fire hose tester FH-3 tester & kit 4,889.95 Total for Check Number 83639: 4,889.95
83640 3466 NAPA AUTO PARTS 06/01/2023
632317 2 1/2 gallon mix 32.63
Total for Check Number 83640: 32.63
83641 3307 NELSON'S ACE HARDWARE-SELMA 06/01/2023
see below Inv 134060 paint for hydrants 4/5 123.40
see below Inv 134108 motor oil 4/6 6.54
see below Inv 134098 pellets 4/6 27.41
see below Inv 134098 tape for painting 4/6 100.47
see below Inv 134337 tools 4/11 38.86
Total for Check Number 83641: 296.68
83642 3308 NELSON'S POWER CENTER 06/01/2023
274542 Repairs to saw 5/18/23 97.93
Total for Check Number 83642: 97.93
83643 4763 AJ O'CONNELL 06/01/2023
05/18/2023 Meals and Incidentals 51.75
05/18/2023 Parking-City of Sacramento 22.50
05/18/2023 Lodging for CALBO Courtyard Marriot 232.22
Total for Check Number 83643: 306.47
83644 3611 HOLLY OWEN 06/01/2023
05/22/2023 Roadhouse 99 Lunch Meeting 23.54
05/22/2023 Per Diem Meals for Blueprint Award In Manteca 55.50 Total for Check Number 83644: 79.04
83645 3315 P G & E 06/01/2023
05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 9.86 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 2,065.66 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 336.02 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 3,020.46 AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 922.58 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 329.74 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 22,718.39 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 9.86 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 40.99 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 627.45 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 922.44 05/02/2023 Electricity-Street lighting 3/8/23-4/26/23 Acct # 7543447781-8 173.47 5/16/2023 Electricity-Street lighting 4/18/23-5/16/23 Acct#@2493668675-7 47.82 Total for Check Number 83645: 31,224.74
83646 4829 BRAYDAN PADAVICK 06/01/2023
05022023 Holding facility Taining Course Title 5 (Per diem) 17.00 Total for Check Number 83646: 17.00
83647 3327 PITNEY BOWES GLOBAL FINANCIAL SVC'S. LLC 06/01/2023 05312023 Postage Charges 4/25-4/26 201.00
Total for Check Number 83647: 201.00
83648 4030 PRINT THEORY 06/01/2023
5622 16 Leather certificate covers-FD rewards 5/16/23 460.33 Total for Check Number 83648: 460.33
83649 3337 PROVOST & PRITCHARD 06/01/2023
100809 Categorical Exemption Preparation 1,400.00
99514 Grace Church Warehouse Conversion SPR 2,100.00
99699 Grace Church Warehouse Conversion SP 3,500.00
Total for Check Number 83649: 7,000.00
83650 3363 SAVE MART SUPERMARKETS 06/01/2023
05/02/2023 Senior Center-Lunch Groceries 170.62
05/02/2023 Rec Dept- After School Snacks 14.00
Total for Check Number 83650: 184.62
83651 3537 SECOND CHANCE ANIMAL SHELTER 06/01/2023
2654 April 2023 Animal Care Services 1 @ $250.00 250.00 Total for Check Number 83651: 250.00
83652 3961 SHARP AMBULANCE BILLING 06/01/2023
52511 Ambulance Billing April 2023 3,510.26
Total for Check Number 83652: 3,510.26
83653 3543 SIERRA PACKAGING SOLUTIONS 06/01/2023
79135 Cleaning Supplies (Wayde) 236.76
Total for Check Number 83653: 236.76
83654 3369 SILVAS OIL COMPANY, INC. 06/01/2023
184632CT Gas Card Charges 5/1/23-5/15/23 95.24
184632CT Gas Card Charges 5/1/23-5/15/23 198.50
184632CT Gas Card Charges 5/1/23-5/15/23 360.49
184632CT Gas Card Charges 5/1/23-5/15/23 150.53
184632CT Gas Card Charges 5/1/23-5/15/23 35.03
184632CT Gas Card Charges 5/1/23-5/15/23 884.40
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
184632CT Gas Card Charges 5/1/23-5/15/23 95.24
184632CT Gas Card Charges 5/1/23-5/15/23 142.93
184633CT GF Fuels 2,094.40
184633CT ACT Fuels 308.89
184633CT ME Fuels 1,133.28
184633CT SRO Fuels 192.23
184634CT ME Fuel 5/15/23 1,702.18
184634CT Ambulance Fuel 5/15/23 1,702.18
Total for Check Number 83654: 9,095.52
83655 4262 SILVERFOX ELECTRIC, INC. 06/01/2023
2630 INV#2630 - GFI/ Extention cord installation 2,430.46 Total for Check Number 83655: 2,430.46
83656 4334 TELSTAR 06/01/2023
116691 SCADA Report Repair 330.00
116823 Well #9 Alarm 1,108.00
Total for Check Number 83656: 1,438.00
83657 3395 TERRYBERRY 06/01/2023
M85171 PD Longevity Award Pins 170.27
M85171 Fire Longevity Award Pins 170.27
Total for Check Number 83657: 340.54
83658 3397 THE GAS COMPANY 06/01/2023
05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 116.01 05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 39.66 05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 1.63 05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 133.88 05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 114.38 05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 62.40 05/10/2023 Gas Services for city dates: 4/7/23-5/8/23 4,507.79 Total for Check Number 83658: 4,975.75
83659 4788 TOWNSEND PUBLIC AFFAIRS INC. 06/01/2023
19423 Consulting services Jan 2023 6,500.00
19533 Consulting services Feb 2023 6,500.00
19666 Consulting services March 2023 6,500.00
19930 Consulting services May 2023 6,500.00
Total for Check Number 83659: 26,000.00
83660 3414 ERIC VASQUEZ 06/01/2023
06062023 WYSM Supervisory/Leadership (Per Diem) 17.00
Total for Check Number 83660: 17.00
83661 3416 VERIZONWIRELESS 06/01/2023
9934974198 Cellular Svc 4/16/23-5/15/23 20.35
9934974198 Cellular Svc 4/16/23-5/15/23 22.41
9934974198 Cellular Svc 4/16/23-5/15/23 119.28
9934974198 Cellular Svc 4/16/23-5/15/23 27.39
9934974198 Cellular Svc 4/16/23-5/15/23 94.85
9934974198 Cellular Svc 4/16/23-5/15/23 104.35
9934974198 Cellular Svc 4/16/23-5/15/23 52.15
9934974198 Cellular Svc 4/16/23-5/15/23 28.69
9934974198 Cellular Svc 4/16/23-5/15/23 77.83
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83661: 547.30
83662 3493 VILLAGE TIRE SALES INC 06/01/2023
14436 Replace tires on PD #2027 837.88
Total for Check Number 83662: 837.88
83663 4463 WHITE CAP 06/01/2023
50021623644 4.4 lumber,plywood,nails,slg hammer,stipping bar w/claws framing 1,405.74 Total for Check Number 83663: 1,405.74
Total for 6/1/2023: 162,966.78
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 06/02/2023
PR Batch 00001.06.2023 457 Mission Square PR Batch 00001.06.2023 457 Mission Square 2,228.06 Total for this ACH Check for Vendor 3231: 2,228.06
ACH 3470 Internal Revenue Service - ACH 06/02/2023
PR Batch 00001.06.2023 Medicare Employee Portion PR Batch 00001.06.2023 Medicare Employee Portion 4,127.75 PR Batch 00001.06.2023 FICA Employee Portion PR Batch 00001.06.2023 FICA Employee Portion 17,649.81 PR Batch 00001.06.2023 Federal Income Tax PR Batch 00001.06.2023 Federal Income Tax 24,627.06 PR Batch 00001.06.2023 Medicare Employer Portion PR Batch 00001.06.2023 Medicare Employer Portion 4,127.75 PR Batch 00001.06.2023 FICA Employer Portion PR Batch 00001.06.2023 FICA Employer Portion 17,649.81 Total for this ACH Check for Vendor 3470: 68,182.18
ACH 3471 Employment Development Department - ACH06/02/2023 PR Batch 00001.06.2023 State Income Tax PR Batch 00001.06.2023 State Income Tax 9,803.56 PR Batch 00001.06.2023 CA SDI PR Batch 00001.06.2023 CA SDI 2,297.80 Total for this ACH Check for Vendor 3471: 12,101.36
ACH 3472 CalPERS - ACH 06/02/2023
PR Batch 00001.06.2023 PERS Misc. Classic PR Batch 00001.06.2023 PERS Misc. Classic 2,598.15 PR Batch 00001.06.2023 PERS Safety Police PR Batch 00001.06.2023 PERS Safety Police 1,693.54 PR Batch 00001.06.2023 PERS Reported FLSA PR Batch 00001.06.2023 PERS Reported FLSA 195.75 PR Batch 00001.06.2023 PERS Safety Fire PEPRAPR Batch 00001.06.2023 PERS Safety Fire PEPRA 5,732.74 PR Batch 00001.06.2023 PERS Misc. PEPRA ER PR Batch 00001.06.2023 PERS Misc. PEPRA ER 4,090.48 PR Batch 00001.06.2023 PERS Safety Fire -ClassicPR Batch 00001.06.2023 PERS Safety Fire -Classic 1,132.92 PR Batch 00001.06.2023 PERS Safety Fire ER PR Batch 00001.06.2023 PERS Safety Fire ER 2,648.98 PR Batch 00001.06.2023 PERS Safety Fire PEPRA ER PR Batch 00001.06.2023 PERS Safety Fire PEPRA ER 5,635.74 PR Batch 00001.06.2023 PERS Safety Police PEPRPR Batch 00001.06.2023 PERS Safety Police PEPR A ER A ER 7,265.90 PR Batch 00001.06.2023 PERS Safety Police PEPRAPR Batch 00001.06.2023 PERS Safety Police PEPRA 7,390.99 PR Batch 00001.06.2023 PERS Safety Police ER PR Batch 00001.06.2023 PERS Safety Police ER 3,947.38 PR Batch 00001.06.2023 PERS Misc. Classic ER PR Batch 00001.06.2023 PERS Misc. Classic ER 3,906.65 PR Batch 00001.06.2023 PERS Misc. PEPRA PR Batch 00001.06.2023 PERS Misc. PEPRA 3,696.20 Total for this ACH Check for Vendor 3472: 49,935.42
ACH 3475 Empower 06/02/2023
PR Batch 00001.06.2023 457 Plan-Empower PR Batch 00001.06.2023 457 Plan-Empower 3,543.85 PR Batch 00001.06.2023 457 Percent-Empower PR Batch 00001.06.2023 457 Percent-Empower 58.98 Total for this ACH Check for Vendor 3475: 3,602.83
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 06/02/2023 PR Batch 00001.06.2023 Child Support PR Batch 00001.06.2023 Child Support 240.46 AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for this ACH Check for Vendor 3476: 240.46
ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 06/02/2023 PR Batch 00001.06.2023 CalPERS 457 Plan PR Batch 00001.06.2023 CalPERS 457 Plan 50.00 PR Batch 00001.06.2023 CalPERS 457 Percent PR Batch 00001.06.2023 CalPERS 457 Percent 304.37 Total for this ACH Check for Vendor 3526: 354.37
ACH 4707 ICMA-WIRE 401(A) 06/02/2023
PR Batch 00001.06.2023 Def Comp 401(a) ICMAPR Batch 00001.06.2023 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
83664 3660 KPFA 06/02/2023
PR Batch 00001.06.2023 Professional Firefighters Asc. PR Batch 00001.06.2023 Professional Firefighters Asc. 720.00 Total for Check Number 83664: 720.00
83665 3525 Kingsburg Police KPOA 06/02/2023
PR Batch 00001.06.2023 KPOA Union Dues PR Batch 00001.06.2023 KPOA Union Dues 1,060.00 Total for Check Number 83665: 1,060.00
Total for 6/2/2023: 138,674.68
ACH 4789 US BANKCORP SERVICE CENTER 06/09/2023
Colado 5-28-23 Staples: Envelopes, rubber bands 32.03
Colado 5-28-23 Staples: Envelopes, rubber bands 32.03
Colado 5-28-23 Staples: Paper, envelopes, note pads 127.71 Colado 5-28-23 Staples: Paper, envelopes, note pads 127.71 Cstneda 5-28-2 Camera Warranty (Senior Inc Reimb) 15.99 Cstneda 5-28-2 Amazon: After school rec supplies 65.36
Cstneda 5-28-2 Comm Services Dept Adobe 239.88
Cstneda 5-28-2 After school Rec end of year party 393.00 Cstneda 5-28-2 Ceramic/paint supplies (Senior Inc.reimb) 82.76 Cstneda 5-28-2 Amazon: After school rec supplies 39.22
Cstneda 5-28-2 Amazon: After school Rec EOC snack replacement 69.66 Cstneda 5-28-2 After school Rec moving boxes (Washington) 20.00 Cstneda 5-28-2 Camera Replacement (Senior Inc.reimb) 139.49 Cstneda 5-28-2 Senior Birthday Luncheon Costco supplies 316.08 Cstneda 5-28-2 Amazon: After school rec supplies 13.07
Galvez 5-28-23 PW Google TV May 72.99
Hernand 5-28-23 Precision plastics award of Excellence/Bavery 134.97 Hndrsn 5-28-23 Chat GPT Plus 20.00
Hndrsn 5-28-23 Office Chair 466.75
Owen 5-28-23 Amazon: PW Sprinkler Controllers 113.28
Owen 5-28-23 Save Mart- Snacks for Meeting 53.56
Owen 5-28-23 Amazon: Envelope Moistener 21.72
Owen 5-28-23 Amazon: PW Sprinkler Timer 206.10
Owen 5-28-23 Amazon: Staple Remover 7.68
Owen 5-28-23 Amazon: AAA Batteries 32.90
Owen 5-28-23 Amazon: Keychain Mini Flashligts, Swag for Swedish Festival 45.75 Owen 5-28-23 Amazon: Keychain Tape Measure, Swag for Swedish Festival 53.04 Palsgrd 5-28-23 Print Theory-Metal Plaques for Council Pictures 141.67 Palsgrd 5-28-23 Print Theory- Ringneck Tumblers-Annual Award Recipients 174.36 Palsgrd 5-28-23 Kingsburg Cleaner- Council Chamber Table Cloth 18.35 Palsgrd 5-28-23 Fresno County Recorder-Download 2019-0020118 19.00 Palsgrd 5-28-23 Go Daddy- BID Website 119.88
Palsgrd 5-28-23 Fresno County Recorder-Download 2019-0020118 CC fee 2.50 AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 9 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Palsgrd 5-28-23 Master Municipal Clerk and Clerk of the Board Academy 1,645.88 Palsgrd 5-28-23 MMC and clerk of the Board Academy Hotel Dep 149.00 Perkins 5-28-23 Adobe 5/23 19.99
Perkins 5-28-23 Amazon annual buisness subscription 5/13 543.79 Perkins 5-28-23 Foodsco-lunch for seniors 426.50
Perkins 5-28-23 zoom 5/24 199.90
Perkins 5-28-23 Adobe 5/17 19.99
Perkins 5-28-23 Bookeo 5/19 39.95
Perkins 5-28-23 Party city balloons/helium swedish fest 42.90 Perkins 5-28-23 home depot pellets/lighters 5/22 72.75
Perkins 5-28-23 NFPA fire protection 5/12 502.19
Perkins 5-28-23 remarkable 5/25 2.99
Ploszaj 5-28-23 CAPE membership dues (Padilla) 50.00
Ploszaj 5-28-23 May Reg(L.Cabrera/A.Vargas-Leon) explorer scouts 116.00 Ploszaj 5-28-23 refund NASRO membershipdues (Castellanos) -40.00 Ploszaj 5-28-23 IACP Conference (Pendley) 570.00
Wndover 5-28-23 ID Creator 23.49
Total for this ACH Check for Vendor 4789: 7,803.81
83666 3005 AFLAC 06/09/2023
747874 Additional Ins. Acct V6412 6/01/2023 985.90
Total for Check Number 83666: 985.90
83667 3006 AIRGAS NCN 06/09/2023
9138049540 Oxygen 272.22
9138283379 Oxygen Inv9138283379 108.68
Total for Check Number 83667: 380.90
83668 4545 AMAZON.COM SALES, INC. 06/09/2023
1VJT-XFNH-RRQT Screen protector(16.34)Eagle iphone12 case(12.91)Arevalo 29.25 1VJT-XFNH-RRQT Blue line iphone11 case (Robledo) 16.34
Total for Check Number 83668: 45.59
83669 3891 AMERICAN BUSINESS MACHINES 06/09/2023
682824 Senior Center Printer Toner 15.00
Total for Check Number 83669: 15.00
83670 3029 AT&T CALNET 3 06/09/2023
20031717 Monthly Phone Svc 5/2-6/1/2023. Fax line 32.83 20031719 Monthly Phone Svc 5/2/23-6/1/23 559-897-8942 23.26 20031719 Monthly Phone Svc 5/2/23-6/1/23 559-897-6561 34.75 20031719 Monthly Phone Svc 5/2/23-6/1/23 559-897-2265 36.99 20031752-200250 Calnet Ban 9391064030 (Ring Down Line) 24.48 20031752-200250 Calnet Ban9391065246(Fresno cnty Line) 522.45 Total for Check Number 83670: 674.76
83671 3300 AVENU INSIGHTS & ANALYTICS 06/09/2023
016440 SUTA CA Q-4, 2022 12,228.42
016441 SUTA CA Q-4, 2022 1,438.73
Total for Check Number 83671: 13,667.15
83672 4870 BABD DATA SERVICES LLC 06/09/2023
2023259 RxDx Reporting Level 1 Service-Mandatory for Ins. 300.00 AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 10 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83672: 300.00
83673 3035 BAUER COMPRESSORS, INC. 06/09/2023
INv 307569 Annual flow testing on SCBA harness x22 an ma 2,720.00 Total for Check Number 83673: 2,720.00
83674 4801 BLUE CROSS OF CA-OVERPAYMENT RECOVERY 06/09/2023 05/31/2023 Ambulance Overpayment J. Sahagun 2022183791-KI:1 190.00 Total for Check Number 83674: 190.00
83675 4869 BMY CONSTRUCTION GROUP INC 06/09/2023
Pymt #1 Police Facility Improv Ret #1 -5,210.50
Pymt #1 Police Facility Treatment Improv 3/20/23-4/21/23 104,210.00 Total for Check Number 83675: 98,999.50
83676 4599 BODY HEALTH MASSAGE CLINIC 06/09/2023
6/5/2023 Over paid BL for 2023. Void orginal and Re-issue per bank reqst 74.00 Total for Check Number 83676: 74.00
83677 4821 BRADY INDUSTRIES 06/09/2023
293714 Cleaning Supplies 10.49
8072516 Multifold towels/towel roll(Wayde) 269.59
Total for Check Number 83677: 280.08
83678 3063 CALIFORNIA POLICE CHIEFS' ASSOC 06/09/2023
1616-1625-1630 CPCA Membership dues for 13-25 personnel 365.00 1616-1625-1630 CPCA accociatemembership dues(Stephens/Pendley) 310.00 Total for Check Number 83678: 675.00
83679 4429 CANON FINANCIAL SERVICES, INC 06/09/2023
30502716 Senior Printer Services Back 106.77
30502760 Senior Printer Services Front 308.11
30502771 canon copier fire admin svs 5/1-5/31-4/1/23 252.08 30502771 monthly +overage 144.01
Total for Check Number 83679: 810.97
83680 3831 ADAM CASTANEDA 06/09/2023
June 2023 Monthly Cell Phone Usage June 2023 75.00
Total for Check Number 83680: 75.00
83681 4861 CCLS, INC 06/09/2023
18217 Solig Basin Maint 95.00
Total for Check Number 83681: 95.00
83682 3918 CINTAS 06/09/2023
May 2023 Uniforms- MN Public Works 5/1/23-5/31/23 140.60 May 2023 Uniforms- MN Public Works 5/1/23-5/31/23 451.84 May 2023 Uniforms- MN Public Works 5/1/23-5/31/23 679.70 May 2023 Uniforms- MN Public Works 5/1/23-5/31/23 100.14 May 2023 Uniforms- MN Public Works 5/1/23-5/31/23 138.47 Total for Check Number 83682: 1,510.75
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 11 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
83683 3101 CITY OF SANGER FIRE 06/09/2023
IGT64-kingsburg Health Mgm't consulting fees for IGT 4/23 15.25 hr 936.35 Total for Check Number 83683: 936.35
83684 3822 ALMA COLADO 06/09/2023
June 2023 Monthly Cell Phone Allowance 75.00
Total for Check Number 83684: 75.00
83685 4647 FERNANDO CONCHAS 06/09/2023
Reimburse for ICS300 class April 2023 75.00
Total for Check Number 83685: 75.00
83686 4448 CORE & MAIN 06/09/2023
5841987 Cement-Stroud Storm Water 130.77
Total for Check Number 83686: 130.77
83687 3750 EAGLE ENGRAVING, INC. 06/09/2023
2023-4107 Name Tag A.Fengthong 41.48
Total for Check Number 83687: 41.48
83688 4615 EMERALD TEXTILES SERVICES 06/09/2023
see below Svs for linen EFRE-74804 5/21-5/27 284.86
see below Svs for linen EFRE-73612 5/14-5/20 301.00
Total for Check Number 83688: 585.86
83689 4072 FAHRNEY FORD SALES 06/09/2023
234936 PW Director Truck Oil Change 89.95
Total for Check Number 83689: 89.95
83690 3540 FAILSAFE TESTING 06/09/2023
12904 Annual Inspection of Appatratus T145 1,100.00
Total for Check Number 83690: 1,100.00
83691 3179 LEE FORLINES 06/09/2023
06072023 Reimbursement for meals/ SwedishFestival volunteers 216.23 Total for Check Number 83691: 216.23
83692 3188 FRESNO COUNTY SHERIFF 06/09/2023
see below Prisoner Processing fee 3rd qtr Inv SO20459) 67.10 see below RMS/JMS June 152.65
see below Dispatch Services for June (Inv SO20627) 17,172.75 SO19593 Coverage for Swedish Festival (2 officers) 1,170.72 Total for Check Number 83692: 18,563.22
83693 3193 FRESNO FIRE DEPARTMENT 06/09/2023
Fire Inspector Fire inspector 2D S Kopas 240.00
Total for Check Number 83693: 240.00
83694 3589 C/O MRC GAME TIME 06/09/2023
0208806 Expression Swing Memorial Park Invoice 0208806 3,030.26 AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 12 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83694: 3,030.26
83695 3994 GUARDIAN 06/09/2023
6/1-6/30/2023 Monthly Ins. Premium 6/2022 VSP Vision 1,051.94 6/1-6/30/2023 Monthly Ins. Premium 6/2022 Ameritas Dental 6,219.63 6/1-6/30/2023 Monthly Ins. Premium 6/2022 Life Employee 208.85 6/1-6/30/2023 Monthly Ins. Premium 6/2022 Vol Ins. Adj 1,230.39 Total for Check Number 83695: 8,710.81
83696 3865 HEALTHNET MEDI-CAL 06/09/2023
05/31/2023 Refund for Amb Overpayment D. Arthurs 2022119681-KI;1 176.67 05/31/2023 Refund for Amb Overpayment D. Arthurs 2022122532-KI;1 170.28 05/31/2023 Refund for Amb Overpayment D. Arthurs 2022200642-KI;1 125.55 Total for Check Number 83696: 472.50
83697 3222 HENRY SCHEIN, INC. 06/09/2023
see below Medical supplies Inv 39572379 73.30
see below Credit Memo Medical supplies 22347835 -294.24 see below Medical supplies Inv 37731773 131.25
see below Medical supplies Inv 38997344 205.89
see below Medical supplies Inv 39493879 58.32
see below Medical supplies Inv 37751086 68.79
see below Medical supplies Inv 39493758 294.07
see below Credit Memo Medical supplies 22345667 -147.12 see below Medical supplies Inv 3661620 129.20
Total for Check Number 83697: 519.46
83698 3550 HERWALDT MOTORSPORTS 06/09/2023
32970 Maintenance to BMW motorcycle 514.30
Total for Check Number 83698: 514.30
83699 3225 HOME DEPOT CREDIT SERVICES 06/09/2023
3103656 Park Supplies 152.67
Total for Check Number 83699: 152.67
83700 3999 IRON MOUNTAIN 06/09/2023
HRLD183 Shred services 4/26-5/23/23 72.22
see below HGKL494 Shred svs for 12/21-1/24/23 61.71
see below HKCK046 Shred svs for 2/22-3/28/23 60.71
see below HLRC814 Shred svs for 3/29-4/25/23 64.85
see below HHTM796 Shred svs for 1/25-2/2123 109.47
Total for Check Number 83700: 368.96
83701 4871 J+E Restaurant Supply, Inc. 06/09/2023
13890 FMAAA Equipment Purchase (New Fridge,Kitchen) 6/4//2023 50% Depo 6,031.00 Total for Check Number 83701: 6,031.00
83702 3249 KAISER FOUNDATION HEALTH PLAN INC06/09/2023
July 2023 Med, Ins Premium July 2023 4,206.34
July 2023 Med, Ins Premium July 2023 592.89
July 2023 Med, Ins Premium July 2023 1,524.57
July 2023 Med, Ins Premium July 2023 1,163.63
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 13 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83702: 7,487.43
83703 3253 KINGSBURG CHAMBER OF COMMERCE06/09/2023
June 2023 Monthly Budget Allowance June 2023 2,500.00
Total for Check Number 83703: 2,500.00
83704 3254 KINGSBURG CHEVRON 06/09/2023
9263May2023 SRO Carwash 5.00
9263May2023 ME Carwashes (21x5) 105.00
9263May2023 GF Carwashes (43x$5) 215.00
9263May2023 ACT Carwash(3x5) 15.00
Total for Check Number 83704: 340.00
83705 3625 KINGSBURG MEDIA FOUNDATION 06/09/2023
5450, 6113,6114 Phone & Internet Svc's June 2023 200.00 5450, 6113,6114 Phone & Internet Svc's June 2023 90.10
5450, 6113,6114 Phone & Internet Svc's June 2023 75.00
5450, 6113,6114 Phone & Internet Svc's June 2023 200.00 5450, 6113,6114 Phone & Internet Svc's June 2023 45.05
5450, 6113,6114 Phone & Internet Svc's June 2023 45.05
5450, 6113,6114 Phone & Internet Svc's June 2023 150.00 5450, 6113,6114 Phone & Internet Svc's June 2023 45.05
5450, 6113,6114 Phone & Internet Svc's June 2023 492.32 5450, 6113,6114 Phone & Internet Svc's June 2023 242.33 5450, 6113,6114 Phone & Internet Svc's June 2023 350.00 5450, 6113,6114 Phone & Internet Svc's June 2023 525.00 5450, 6113,6114 Phone & Internet Svc's June 2023 45.05
5450, 6113,6114 Phone & Internet Svc's June 2023 45.05
CWM 6120 Samsung 500gb SSD: M. Alves 43.58
CWM5847 E-mail Services June 2023 89.00
CWM5847 E-mail Services June 2023 171.00
CWM5847 E-mail Services June 2023 161.00
CWM5847 E-mail Services June 2023 69.00
CWM5847 E-mail Services June 2023 171.00
CWM5847 E-mail Services June 2023 10.00
CWM5847 E-mail Services June 2023 475.25
CWM5847 E-mail Services June 2023 92.00
Total for Check Number 83705: 3,831.83
83706 3266 BRENT KROEGER 06/09/2023
6142023 Hotel 6/14-6/17/2023 411.12
6142023 Per Diem-SLI session 6 POST plan IV 256.00
Total for Check Number 83706: 667.12
83707 4783 KROEKER INC. 06/09/2023
06/05/2023 Refund water meter deposit after calculations. 1,979.47 Total for Check Number 83707: 1,979.47
83708 3267 KULOW BROS. 06/09/2023
8688 Name Plate AJ O'Connell 26.88
Total for Check Number 83708: 26.88
83709 3276 LIFE ASSIST INC 06/09/2023
1328802 Medical Supplies 78.50
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 14 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83709: 78.50
83710 3277 LINCOLN AQUATICS 06/09/2023
Q2022924 Well #16 5/15/2023 543.24
Q2022963 Well #14 5/15/2023 583.56
Q2023011 Pool Chlorine 1,268.92
Q2023094 Well #9 5/24/2023 502.92
Q2023095 Well #10 5/24/2023 543.24
Total for Check Number 83710: 3,441.88
83711 3293 MID VALLEY DISPOSAL 06/09/2023
May 2023 May 2023 Comm-less FF's (8,341.26) 47,267.14
May 2023 Franchise Fees- May 2023 11,249.44
May 2023 May 2023 Residential 98,535.62
May 2023 Franchise Fees- May 2023 -11,249.44
May 2023 May 2023 Multi 2-4 & Multi 5 (Less 2,908.18) 16,479.70 Total for Check Number 83711: 162,282.46
83712 3997 MID VALLEY DISPOSAL RECYCLING & TRANSFER STATION 06/09/2023 262310 SB 1383 Grant 1,200.00
2673794 Street Sweeping Refuse 831.05
Total for Check Number 83712: 2,031.05
83713 4230 MUNICIPAL EMERGENCY SERVICES 06/09/2023
Inv 1886135 6/5/23 Turnout gear coat/pants - Chief Perkins 3,747.39 Inv 188347 5/31/23 turnout gear: 3 turnout gear (coat/pants) Kop 12,883.38 Inv 188347 5/31/23 turnout gear: coat/pant -D Young, 4,294.46 Total for Check Number 83713: 20,925.23
83714 3307 NELSON'S ACE HARDWARE-SELMA 06/09/2023
May 2023 PW Tools and Supplies 507.95
May 2023 PW Tools and Supplies 118.77
May 2023 PW Tools and Supplies 363.33
Total for Check Number 83714: 990.05
83715 3611 HOLLY OWEN 06/09/2023
June 2023 Cell Phone Allowance June 2023 75.00
Total for Check Number 83715: 75.00
83716 3315 P G & E 06/09/2023
5/16/2023 #2 Electricity 4/18/23-5/16/23 Acct #7502184272-1 5,222.59 5/16/2023 #2 Electricity 5/1/23-5/30/23 Acct #7371161282-7 516.88 5/16/2023 #2 Electricity 5/1/23-5/30/23 Acct #7371161282-7 516.88 5/16/2023 #2 Electricity 4/18/23-5/16/23 Acct #7502184272-1 5,222.59 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 375.73 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 9.53 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 1,251.31 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 2,272.11 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 613.46 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 307.26 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 42.84 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 228.80 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 3,802.65 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 1,058.80 5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 30,320.56 AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 15 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
5/26/2023 Electricity 4/27/23-5/25/23 Acct 75434447781-8 9.53 5/30/2023 Electricity 4/28/23-5/29/23 Acct 9285082237-7 89.51 Total for Check Number 83716: 51,861.03
83717 3450 ABIGAIL PALSGAARD 06/09/2023
June 2023 Cell Phone Monthly Allowance 75.00
Total for Check Number 83717: 75.00
83718 4833 LARISA PAPCHENKO 06/09/2023
6/6/2023 Mini Mural 50% Payment Final. Re-issue vendor never received ck. 4,000.00 Total for Check Number 83718: 4,000.00
83719 3320 PEPSI COLA 06/09/2023
78815460 Pool Concession Service 1,658.02
Total for Check Number 83719: 1,658.02
83720 3321 PETERS ENGINEERING GROUP 06/09/2023
10909 Madsen Ave Bike Trail 9,868.95
10910 Madsen Trail Con Phase 17,077.50
10963 Golden State Corridors Review 1,480.00
10964 Grace Church Site Inspection 600.00
10965 Hash Ph 3 Inspection 4,002.30
10966 TMT 6167 Plancheck 444.00
10967 TTM 6167 Const 10,095.00
10968 Tract 6241 Ph 2 of Tract 6167 745.00
10969 Tract 6151 Plancheck 900.00
10970 Tract 6151 Construction 6,685.15
10971 Tract 6242 Inspection 212.90
10972 Linnaea Villas Public Improv 651.00
10973 Stone Hotel Grading Plan 1,588.05
10974 Sierra/RJD Gas Station 1,200.00
10975 PUD 2020-01 SOHAL Apts 600.00
10976 Valley Health Team Inspection 454.95
10977 Sierra/Simpson Gas Station 480.00
10978 PD Station Remodel 10,927.75
10979 Encroachment Permits 8,321.05
10980 Crestwood Landscape Improv 811.35
10981 Striping Project Con Phase 1,026.75
10982 Sierra St RRFB's 14,298.60
10983 Draper/ 10th Crosswalk Imp 3,623.75
10984 Viking RV Solar Project 240.00
10985 Swedish Mill 120.00
10986 Senior Center Kitchen Remodel 1,440.00
10987 KMF Fiber Optic Permit Review 6,105.00
10988 Slurry Seal con Phase 360.00
10989 Athwal Park Restroom Improv 9,256.50
10990 Downtown Parking Lots 19,316.05
10991 Parking Lot Construction 11,142.80
10992 Miscs Engineering Services 7,615.00
10993 Encroachment Permit Review 1,093.50
10994 FY 22-23 Streets Projects 13,651.15
10995 Bethel/Sierra Rbt con Phase 9,500.00
10996 Madsen Ave Rehab Kamm to Stroud 25,600.00
10997 Monthly Retainer Jan, Feb, March 2023 1,500.00
11004 Water Model Update 12,500.00
11005 Improvement Standards Update 11,250.00
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 16 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83720: 226,784.05
83721 3329 POLYACK MARKETING 06/09/2023
3253 Econ Dev. May 2023 3,300.00
Total for Check Number 83721: 3,300.00
83722 3331 POWER PLAN 06/09/2023
1365657 INV# 1365657 - Backhoe repair Swing Arm 4,023.08 Total for Check Number 83722: 4,023.08
83723 3334 PROFESSIONAL PRINT & MAIL, INC 06/09/2023
116837 Statement and Delinquent Notices May 2023 102.52 116837 Statement and Delinquent Notices May 2023 102.52 Total for Check Number 83723: 205.04
83724 4867 JOSE LUIS SALINAS 06/09/2023
5312023 12 hrs(5/3)9hrs (5/4)2hrs (5/18)5.5 hrs (5/23) 9hrs(5/31) 2,006.01 Total for Check Number 83724: 2,006.01
83725 3497 SIEGER'S ROOFING 06/09/2023
06/06/2023 Overcharge Refund 49.00
Total for Check Number 83725: 49.00
83726 3543 SIERRA PACKAGING SOLUTIONS 06/09/2023
78900 Senior Center Cleaning Supplies 33.35
79711 Senior Center Cleaning Supplies 629.31
Total for Check Number 83726: 662.66
83727 3369 SILVAS OIL COMPANY, INC. 06/09/2023
184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 87.07
184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 146.83 184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 196.20 184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 119.84 184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 93.75
184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 152.50 184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 87.07
184931CT PW & CH Gas Card Charges 5/16/23-6/1/23 738.79 184932 CT SRO fuels (Arevalo) 220.31
184932 CT GF Fuels 2,708.71
184932 CT ACT fuels (Gomez) 405.22
184932 CT ME Fuels (Pada.Forli,Gon,Steph,Under,Pend) 1,678.53 Total for Check Number 83727: 6,634.82
83728 4142 SPARKLETTS 06/09/2023
19724793 water delivery and rental stn 1 rentsl of unit stn 2 175.37 Total for Check Number 83728: 175.37
83729 3378 STAPLES ADVANTAGE 06/09/2023
3539144316 Janitorial Supplies-Dust Off 49.02
3539144318 Staples Copy Paper 96.97
3539144320 Water Dept Staff Chair 193.72
3539144324 PW Park Supplies 693.16
35394144315 Janitorial Supplies-paper towels 66.13
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 17 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83729: 1,099.00
83730 4028 SUPERIOR POOL CARE 06/09/2023
4808 Owner-Eddie C. Reed Monthly May Services Invoice 4808 90.45 4815 Owner-Eddie C. Reed Monthly May Services Invoice 4815 2,600.00 Total for Check Number 83730: 2,690.45
83731 3396 THE BUSINESS JOURNAL 06/09/2023
98538 Public Hearing Notice for Master Fee Schedule 510.00 Total for Check Number 83731: 510.00
83732 3216 THE SENTINEL 06/09/2023
204466 Budget PH 100.80
204492 Landscape PH 445.24
Total for Check Number 83732: 546.04
83733 4788 TOWNSEND PUBLIC AFFAIRS INC. 06/09/2023
20051 Consulting Services for the month of June 2023 6,500.00 Total for Check Number 83733: 6,500.00
83734 3759 VALLEY POWER SYSTEMS NORTH, INC.06/09/2023
F42718 Tire Guage 34.43
Total for Check Number 83734: 34.43
83735 3416 VERIZONWIRELESS 06/09/2023
9934974199 Wireless bill for fire/ambulance 4/15-5/15 903.77 Total for Check Number 83735: 903.77
83736 3419 VIKING CLEANING SERVICE 06/09/2023
6/3/2023 Solar Panel Cleaning services 180.00
June 2023 Janitorial Services June 2023 3,570.00
Total for Check Number 83736: 3,750.00
83737 3493 VILLAGE TIRE SALES INC 06/09/2023
14553 Tire Repair on PW #650 25.00
14693 Tire Repair on PD #2030 25.00
14757 Replace Rear Shackles PW #650 126.29
14807 flat tire repair unit 1837 (Gomez) 25.00
Total for Check Number 83737: 201.29
83738 3469 WECO SUPPLY CO., INC. 06/09/2023
968788 PW Cyl Rental 5/31/23 33.48
Total for Check Number 83738: 33.48
83739 3448 CHRISTINA WINDOVER 06/09/2023
June 2023 Monthly Cell Phone Allowance 75.00
Total for Check Number 83739: 75.00
83740 3430 WONG, ANDY & BETTY 06/09/2023
June 2023 Wong Bldg Leases June 2023 2,600.00
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 18 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83740: 2,600.00
Total for 6/9/2023: 698,191.67
Report Total (144 checks): 999,833.13
AP Checks by Date - Detail by Check Date (6/12/2023 10:05 AM) Page 19
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar and City Council
REPORT FROM: Christina Windover, Assistant City Manager/Admin. Services Director REVIEWED BY: AH
AGENDA ITEM: Heat Illness Prevention Policy
ACTION REQUESTED: ___Ordinance ___Resolution _ Motion ___Receive/File
EXECUTIVE SUMMARY
The City Council approves all policies that are subject to negotiation with the employee bargaining groups. To protect our employees from the hazards of hot working environments, staff created an official Heat Illness Prevention Plan. Department Heads and employee associations were given the opportunity to review and provide feedback on the proposed policy. No changes were suggested, and staff and management approved the policy.
The proposed Heat Illness Prevention Plan will be used for training new employees and for annual refresher training of existing employees. All employees are subject to this plan. Departments may have department standard operating procedures that are more restrictive and/or specific to the heat hazards department staff is exposed to. The proposed policy outlines the procedures for the following:
• Risk factors associated with heat illness
• Identifying heat-related illness/identifying heat stroke • Staying safe on the job/procedures for providing adequate water/shade/cool environments • Procedures for monitoring and handling heat and heat waves • Procedures for emergency response and handling a sick employee The intent is to keep this document a living document and to update it as needed. Annual review will take place every spring. Each department is responsible for training their staff and ensuring all procedures in the policy are being followed. Upon implementation, department heads and human resources will determine if we need to purchase anything in order to be compliant with the plan; for example, reusable water bottles.
RECOMMENDED ACTION BY City Council
1. Approve the City of Kingsburg Heat Illness Prevention Plan as written.
POLICY ALTERNATIVE(S)
1. Provide alternative direction to staff.
Meeting Date: 06/21/2023
Agenda Item: 5.3
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
N/A.
BACKGROUND INFORMATION
The city’s risk management association offers training materials and support for heat illness prevention.
We’ve utilized their training materials to conduct employee training in the past (annually). Management may still use the training materials provided by the RMA. The intention of this policy is to supplement training and improve the procedures for managing/preventing heat-related illnesses.
ATTACHMENTS
1. Proposed Heat Illness Prevention Plan
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes.
2. Is it Currently Budgeted? Varies
3. If Budgeted, Which Line? Varies
Page | 1
The City of Kingsburg
Heat Prevention Plan
Purpose
The purpose of this plan is to protect our employees from the hazards of hot working environments, in both indoor and outdoor environments, and to comply with CalOSHA’s Heat Illness Prevention rules. A copy of this plan shall be made available to all of our employees. You may �ind a copy of the plan at https://www.cityo�kingsburg-ca.gov/180/Human-Resources. This plan will be reviewed annually and updated if necessary.
Scope
This plan implements ef�icient and safe work practices that will prevent both indoor and outdoor heat-related illnesses among employees at all of our workplaces. It will be used for training new employees and for the annual refresher training of employees. All employees potentially exposed to hot working environments are subject to this plan.
Things to consider in order to tailor this plan to our speci�ic worksite(s) are:
• The size of the crew and length of the work shift
• The anticipated/predicted heat index for the day/week • The use of personal protective equipment may increase the body’s heat burden.
Background
Every year, people die in occupational settings from exposure to excessive heat and many more suffer a heat-related illness; most of these are preventable. Heat-related illnesses can happen if workplace activities in a hot environment overwhelm the body’s ability to cool itself. This becomes more likely if any of the risk factors below are present.
Risk Factors
The following are environmental risk factors for heat illness:
• Air temperature above 90 degrees F (32.2 degrees C).
• Relative humidity above 40 percent
• Radiant heat from the sun and other sources
• Conductive heat sources such as dark-colored work surfaces • Lack of air movement
Page | 2
• Physical effort needed for the work
• Use of nonbreathable protective clothing and other personal protective equipment The following are personal risk factors for heat illness:
• Lack of acclimation to warmer temperatures
• Poor general health
• Dehydration
• Alcohol consumption
• Caffeine consumption
• Previous heat-related illness
• Use of prescription medications that affect the body’s water retention or other physiological responses to heat such as beta blockers, diuretics, antihistamines, tranquilizers, and antipsychotics.
Employees are responsible for knowing and educating themselves about their own personal risk factors that may increase their chance of suffering a heat-related illnesses.
Heat-Related Illnesses
Heat Rash
Heat rash is the most common health problem in hot work environments. It is caused by sweating and looks like a red cluster of pimples or small blisters. A heat rash usually appears on parts of the body that overlap or rub other parts of the body, such as in the groin area, under the arms or breasts, and in knee or elbow creases. If an employee has symptoms of heat rash, provide a cooler, less humid work environment, if possible. Advise the employee to keep the area dry and not to use ointments and creams that make the skin warm or moist, which can make the rash worse.
Heat Exhaustion
Heat exhaustion can best be prevented by being aware of one’s physical limits in hazardous environment on hot, humid days. The most important factor is to drink enough clear �luids (especially water, not alcohol or caffeine) to replace those lost to perspiration. Signs and symptoms of heat exhaustion typically include:
• Profuse sweating
• Weakness and fatigue
• Nausea and vomiting
• Muscle cramps (associated with dehydration)
• Headache
• Light-headedness or fainting; fainting or loss of consciousness is potentially serious and should be treated as a medical emergency.
When you recognize heat exhaustion symptoms in an employee, you must intervene, stop the activity, and move the employee to a cooler environment. Cooling off and rehydrating with water (or electrolyte replacing sports drinks) is the cornerstone of treatment for heat exhaustion. If the employee resumes work before their core temperature returns to normal levels, symptoms may quickly return.
If there is no intervention and the body’s temperature regulation fails, heat exhaustion can rapidly progress to heat stroke, a life-threatening condition!
Page | 3
Heat Stroke
Heat stroke requires an immediate emergency medical response. The person may stop sweating, become confused or lethargic, and may even have a seizure! The internal body temperature may exceed 106 degrees F. Signs and symptoms of heat stroke typically include:
• Absence of sweating
• Dry skin
• Agitation or strange behavior
• Dizziness, disorientation, or lethargy
• Seizures or signs that mimic those of a heart attack
Ensure that emergency responders are summoned immediately if heat stroke is suspected. While waiting for emergency responders to arrive, cool the employee; move the employee to an airconditioned environment or a cool, shady area; and help the employee remove any unnecessary clothing. Do not leave the employee unattended. Heat stroke requires immediate medical attention to prevent permanent damage to the brain and other vital organs that can result in death.
Heat Cramps
Heat cramps usually affect workers who sweat a lot during strenuous activity. This sweating depletes the body’s salt and moisture levels. Low salt levels in muscles causes painful cramps. Heat cramps may also be a symptom of heat exhaustion.
Rhabdomyolysis
Rhabdomyolysis is a medical condition associated with heat stress and prolonged physical exertion, resulting in the rapid breakdown, rupture, and death of muscle. When muscle tissue dies, electrolytes and large proteins are released into the bloodstream that can cause irregular heart rhythms, seizures and damage the kidneys.
Symptoms of rhabdomyolysis include:
• Muscle cramps/pain
• Abnormally dark (tea or cola colored) urine
• Weakness
• Exercise intolerance
• Asymptomatic
Heat Syncope
Heat syncope is a fainting (syncope) episode or dizziness that usually occurs with prolonged standing or sudden rising from a sitting or lying position. Factors that may contribute to heat syncope include dehydration and lack of acclimatization.
Symptoms of heat syncope include:
• Fainting (short duration)
• Dizziness
• Light-headedness during prolonged standing or suddenly rising from a sitting or lying position.
For more information about this heat-related illnesses, visit https://www.cdc.gov/niosh/topics/heatstress/heatrelillness.html#syncope Page | 4
Staying Safe and Healthy on the Job
• Drink water even if you aren’t thirsty – every 15 minutes. You need to drink abut 8 cones (equal to 4 cups) every hour.
• Watch out for others who may start showing signs of heat illnesses. Early symptoms can include unusual behavior.
• Wear a hat and light-colored clothing. Light-colored clothing helps block the sun and keeps you cooler in the sun.
• Know where you are working in case you need to call 911. • Rest in the shade.
Procedures for the Provision of Water
• Drinking water containers (5 to 10 gallons each) will be brought to the site so that at least two quarts per employee are available at the start of the shift or individual water containers will be provided to each employee. All employees, whether working individuallyor in smaller crews, will have access to drinking water. • Paper cones or bags of disposable cups and the necessary cup dispensers will be made available to employees and will be kept clean until used. • As part of the Effective Replenishment Procedures, the water level of all containers will be checked periodically (e.g., every hour, every 30 minutes) and more frequently when the temperature rises.Water containers will be re�illed with cool water when the water level within a container drops below 50 percent. Additional water containers (e.g., �ivegallon bottles) will be delivered to replace water as needed. • Water will be fresh, pure, suitably cool, and provided to employees free of charge.
Supervisors will visually examine the water and pour some on their skin to ensure that the water is suitablycool. During hot weather, the water must be cooler than the ambient temperature, but not so cool as to cause discomfort. • Water containers will be located as close as practicable to the areas where employees are working (depending on the working conditions and layout of the worksite) to encourage the frequent drinkingof water. If �ield terrain prevents the water from being placed within a reasonable distance from the employees, bottled water or personal water containers will be made available so that employees can have drinking water readily accessible.
• Since water containers are smaller than shade structures, they can be placed closer to employees than shade structures. Placing water only in designated shade areas or where toilet facilitiesare located is not suf�icient. When employees are working across large areas, water will be placed in multiple locations. For example, on a multi-story construction site, water will be placed in a safely accessible location on every �loor where employees are working.
• All water containers will be kept in a sanitary condition. Water from non-approved or non-tested water sources (e.g., untested wells) is not acceptable. If hoses or connections are used, they must be approved for potable drinking water systems, as shown on the manufacturer’s label.
Page | 5
• Daily, employees will be reminded of the location of the water coolers and of the importance of drinking water frequently.When the temperature exceeds, or is expected to exceed, 80 degrees Fahrenheit, brief “tailgate” meetings will be held with employees each morning to review the importance of drinking water, the number and schedule of water and rest breaks, and the signs and symptoms of heat illness. • When the temperature equals or exceeds 95 degrees Fahrenheit, or during a heat wave, pre-shift meetings will be conducted before the commencement of work to both encourage employees to drink plenty of water and to remind employees of their right to take a cool-down rest when necessary. Additionally, the number of water breaks will be increased. Supervisors will lead by example and remind employees throughout the work shift to drink water.
• Individual water containers or bottled water provided to employees will be adequately identi�ied to eliminate the possibility of drinking from a co-worker’s container orbottle.
Procedures for Access to Shade
• Enough shade structures will be available at the site to accommodate all of the employees who are on a break at any point in time. During meal periods, there will be enough shade for all employees who choose to remain in the general area of work or in areas designated for recovery and rest periods. (Employers may rotate employees in and out of meal periods, as with recovery and rest periods.) • Daily, employees will be informed of the location of the shade structures and will be encouraged to take a �ive-minute cool-down rest in the shade. An employee who takes a preventative cool-down rest break will be monitored and asked if they are experiencing symptoms of heat illness. In no case will the employee be ordered back to work until signs or symptoms of heat illness have abated. • All employees ona recovery or rest break or a meal period will have full access to shade so they can sit in a normal posture without having to be in physical contact with each other. This can include a vehicle with air conditioning. • Before trees or other vegetation are used to provide shade (such as in orchards), the thickness and shape of the shaded area will be evaluated to ensure that suf�icient shadowis cast to protect employees.
• In situations where it is not safe or feasible to provide access to shade (e.g., during high winds), a note will be made of these unsafe or unfeasible conditions and alternative procedures will be used to provide access to shade upon request.
Procedures for Monitoring the Weather
The supervisor will be trained and instructed to check in advance the extended weather forecast. Weather forecasts can be checked with the aid of the internet (http://www.nws.noaa.gov/), bycalling the National Weather Service phone numbers (see CA numbers below), or by checking the Weather Channel TV Network. The work schedule will be planned in advance, taking into consideration whether high temperatures or a heat wave is expected. This type of advanced planning should take place whenever the temperature is expected to reach 70 degrees Fahrenheit or higher.
Page | 6
California Dial-A-Forecast
• Hanford 559-584-8047
Prior to each workday, the forecasted temperature and humidity for the worksite will be reviewed and will be compared against the National Weather Service Heat Index to evaluate the risk level forheat illness. Determination will be made of whether or not employees will be exposed to a temperature and humidity characterized as either “extreme caution” or “extreme danger” for heat illnesses. It is important to note that the temperature at which these warnings occur must be lowered as much as 15 degrees if the employees are working in direct sunlight.
Additional steps, such as those listed below, will be taken to address these hazards.
Prior to each workday, the supervisor will monitor the weather (using http://www.nws.noaa.gov/ or a simple thermometer, available at most hardware stores) at the worksite. Thiscritical weather information will be taken into consideration to determine when it will be necessary to make modi�ications to the work schedule (e.g., stopping work early, rescheduling the job, working at night or during the cooler hours of the day, increasing the number of water and rest breaks).
A thermometer will be used at the job site to monitor for a sudden increase in temperature and to ensure that once the temperature exceeds 80 degrees Fahrenheit, shade structures will be opened and made available to the employees. In addition, when the temperature equals or exceeds 95 degrees Fahrenheit, additional preventive measures, such as high-heat procedures, will be implemented.
Procedures for Handling a Heat Wave
For purposes of this section only, “heat wave” means any day in which the predicted high temperature for the day will be at least 80 degrees Fahrenheit and at least ten degrees Fahrenheit higher than the average high daily temperature in the preceding �ive days. • During a heat wave or heat spike, the workday may be cut short or rescheduled or have work hours modi�ied (e.g., conducted at night or during cooler hours). • During a heat wave or heat spike and before starting work, tailgate meetings will be held to review the company Heat Illness Prevention Procedures (HIPP), the weather forecast, and emergency response procedures. Additionally, if schedule modi�ications are not possible, employees will be provided with an increased number of water and rest breaks and observed closely for signs and symptoms of heat illness. • Each employee will be assigned a “buddy” to be on the lookout for signs and symptoms of heat illness and to ensure that emergency procedures are initiated when someone displays possible signs or symptoms of heat illness.
High Heat Procedures
High Heat Procedures are additional preventive measures that this company will use when the temperature equals or exceeds 95 degrees Fahrenheit.
• Effective communication by voice, direct observation (applicable for work crews of 20 or fewer), mandatory buddy system, or electronic means will be maintained so that employees at the worksite can contact a supervisor when necessary. If the supervisor is unable to be near the employees (to observe them or communicate with them), then an electronic device, Page | 7
such as a cell phone or text messaging device, may be used for this purpose if reception in the area is reliable.
• Frequent communication will be maintained with employees working by themselves or in smaller groups (via phone or two-way radio), to be on the lookout for possible symptoms of heat illness. The employee(s) will be contacted regularly and as frequently as possible throughout the day since an employee in distress may not be able to summon help on their own.
• Effective communication and direct observation for alertness and signs and symptoms of heat illness will be conducted frequently. When the supervisor is not available, a designated alternate responsible person must be assigned to look for signs and symptoms of heat illness. If a supervisor, designated observer, or any employee reports any signs or symptoms of heat illness in any employee, the supervisor or designated person will take immediate action commensurate with the severity of the illness. • Employees will be reminded constantly throughout the work shift to drink plenty of water and take preventative cool-down rest breaks whenneeded. • Pre-shift meetings will be held before the commencement of work to review the high heat procedures, encourage employees to drink plenty of water, and remind employees of their right to take a cool-down rest when necessary.
In addition to the High Heat Procedures listed above, the following High Heat Procedures apply to landscaping work sites.
• When the temperature equals or exceeds 95 degrees Fahrenheit, employees will be provided one 10-minute “preventative cool-down rest period” every two hours. During the �irst eight hours of a shift, thecool-down periods may be provided at the same time as the rest periods already required by Industrial Welfare Commission Order No. 14. • Employees working longer than eight hours will be provided with an additional 10-minute cool-down rest period every two hours. For example, if the shift extends beyond eight hours, an additional rest period is required at the end of the eighth hour of work. If the shift extends beyond 10 hours, another rest period is required at the end of the 10th hour, and so on.
• All employees will be required to take the cool-down rest periods. Merely offering the opportunity for a break is not enough.
• Once the temperature equals or exceeds 95 degrees Fahrenheit, records will be kept documenting when any cool-down rest periods are taken. Such documentation will be kept by the employee on their paper or digital timesheet (e.g. “notes” section).
Procedures for Acclimatization
Acclimatization is the temporary adaptation of the body to work in the heat that occurs gradually when a person is exposed to it. In more common terms, the body needs time to Page | 8
adapt when temperatures rise suddenly, and an employee risks heat illness by not taking it easy when a heat wave or heat spike strikes, or when starting a new job that exposes the employee to heat to which the employee’s body hasn’t yet adjusted.
Inadequate acclimatization can be signi�icantly more perilous in conditions of high heat and physical stress. Employers are responsible for the working conditions of their employees, and they must implement additional protective measures when conditions result in sudden exposure to heat their employees are not accustomed to. • The weather will be monitored daily. The supervisor will be on the lookout for heat waves, heat spikes, or temperatures to which employees haven’t been exposed for several weeks orlonger.
• During a heat wave or heat spike, the work day may be cut short (e.g., 12:00 p.m.), be rescheduled, or work hours modi�ied (e.g., conducted at night or during cooler hours), or if at all possible, cease for the day.
• New employees and those who have been newly assigned to a high heat area will be closely observed by the supervisor or designee for the �irst 14 days. The intensity of the work will belessened during a two-week break-in period by using procedures such as scheduling slower paced, less physically demanding work during the hot parts of the day and the heaviest work activities during the cooler parts of the day (early morning or evening). Steps taken to lessen the intensity of the workload for new employees will be documented.
• The supervisor or the designee will be extra vigilant with new employees and stay alert to the presence of heat-related symptoms.
• New employees will be assigned a “buddy,” or experienced coworker, so they can watch each other closely for discomfort or symptoms of heat illness. • During a heat wave, all employees will be observed closely (or maintain frequent communication via phone or radio) for possible symptoms of heatillness. • Employees and supervisors will be trained on the importance of acclimatization, how it is developed, and how these company procedures address it.
Procedures for Emergency Response
When a crew is assigned to a particular worksite, the employees and the supervisor will be provided a map of the site that will allow them to give clear and precise directions to the worksite (e.g., street or road names, distinguishing features and distances to major roads) to avoid a delay of emergency medical services.
• Prior to assigning a crew to a worksite without an in�irmary, clinic, or hospital nearby, the employer will ensure that an appropriately trained and equipped person is available at the site to render �irst aid, if necessary. • All supervisors will carry cell phones or other means of communication to ensure that emergency medical services can be called. Checks will be made to ensure that these electronic devices are functional prior to each shift.
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• When an employee shows symptom(s) of possible heat illness, emergency medical services will be called, and steps will immediately be taken to keep the stricken employee cool and comfortable to prevent the progression to more serious illness.
Under no circumstances will the affected employee be left unattended. • At remote locations, such as rural farms, lots, or undeveloped areas, the supervisor will designate an employee or employees to physically go to the nearest road or highway where emergency responders can see them. If daylight is diminished, the designated employee(s) shall be given re�lective vests or �lashlights to direct emergency personnel to the sick employee’s location, which may not be visible from the road or highway. • During a heat wave, heat spike, or hot temperatures, employees will be reminded and encouraged to immediately report to their supervisor any signs or symptoms they are experiencing.
• Employees and supervisors will be trained on every detail of these written Procedures for Emergency Response.
Procedures for Handling a Sick Employee
• When an employee displays possible signs or symptoms of heat illness, a trained �irst aid employee or supervisorwill evaluate the sick employee and determinewhether resting in the shade and drinking coolwaterwill suf�ice or if emergency service providers will need to be called. A sick employee willnot be left alone in the shade, as they could take a turn for the worse.
• When an employee displays possible signs or symptoms of heat illness and no trained �irst aid employee or supervisor is available at the site, emergency service providers will be called.
• Emergency service providers will be called immediately if an employee displays signs or symptoms of severe heat illness (e.g., decreased level of consciousness, staggering, vomiting, disorientation, irrational behavior, incoherent speech, convulsions, red and hot face), doesnot look okay, or does not get better after drinking cool water and resting in the shade. While the ambulance is en route, �irst aid will be initiated (i.e., cool the employee by placing the employee in the shade, removing excess layers of clothing, placing ice packs in the armpits and groin area, and fan the victim). Do not let a sick employee leave the site, as they can get lost or die before reaching a hospital! • The supervisor if employee is responsible for calling the City’s nurse triage line and creating an incident report. Appropriate Workers Compensation documentation including a DWC-1 and Form 5020 must be completed within 72 hours of the incident, if possible.
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Additional Resources:
City of Kingsburg Workers Compensation Injury Report Line: AMC Call Connect: 1-844-691-4111 Workers’ Compensation Claim Form DWC-1:
https://www.dir.ca.gov/dwc/dwcform1.pdf
Heat Illness Prevention Enforcement Q&A:
https://www.dir.ca.gov/dosh/heatIllnessQA.html
Cal/OSHA Heat Illness Prevention etool:
https://www.dir.ca.gov/dosh/etools/08-006/index.htm
Cal/OSHA Heat Illness Prevention Website:
https://www.dir.ca.gov/dosh/heatillnessinfo.html
Cal/OSHA Consultation Program:
https://www.dir.ca.gov/dosh/consultation.html
CalOSHA Toll-free Number: 1-800-963-9424
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Neil G. Dadian, Chief of Police REVIEWED BY: CW/AJH AGENDA ITEM: KECSD School Resource Officer Amended Agreement ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File
EXECUTIVE SUMMARY
The council previously approved this agreement at its May 17th, 2023, meeting. Subsequent information and a request for modification from the Kingsburg Elementary Charter School District (KECSD) have necessitated this Agreement modification.
The District was awarded a grant from the California Department of Education, Community Schools Partnership Program as a funding source for this service and requested the City incorporate that funding source into the Agreement, which we did. The grant is for five (5) years of funding and the original Agreement reflected those five (5) years. The District later informed the City that the grant will pay the full cost of a police officer for the first four (4) years and then funding is reduced by 30% for year five (5). This will require the District to supplement the cost of an SRO with other funds for the last year of the grant. The original Agreement was for five (5) years and referenced the California Department of Education, Community Schools Partnership Program as the sole funding source. The modified Agreement reflects the same grant as a funding source but for a three (3) year term. The District fully intends to fund and SRO through all five (5) years of the grant but allows the District to notice the City by at least a year if the grant is not renewed. This will allow the City to absorb the position.
The modified Agreement incorporates changes in:
Section 2 Term. The change is from June 30th, 2028 to June 30th, 2026 Section 6 Employment of SRO. The change is the term from five (5) years to three (3) years.
The proposed Agreement does not have any other changes and the intent, and the conditions are the same as previously presented. The KECSD modified Agreement is now a three-year term, same as the KJUHSD agreement.
The original Agreement, and the proposed Agreement, including a redline version, are included in your packet for reference.
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends the council approve the modified Agreement with KECSD. The KECSD Board of Trustees has already voted to approve this Agreement.
POLICY ALTERNATIVE(S)
1. Council could choose not to approve the agreement for the District and general police services would be provided to the schools.
STRATEGIC GOAL(S) MET:
1. Improve Public Safety
Meeting Date: 06/21/2023
Agenda Item: 5.4
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
Prior approval by council May 17, 2023, Agenda Item 6.3
BACKGROUND INFORMATION
Information above.
ATTACHED INFORMATION
1. Kingsburg Charter Elementary School District Agreement (Original)
2. Kingsburg Charter Elementary School District Agreement (Final modified w/redlines)
3. Kingsburg Charter Elementary School District Agreement (Final) FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Proposed in FY24 Budget
3. If Budgeted, Which Line? N/A
1 2023-05-12
City of Kingsburg CONTRACT NO.
AGREEMENT BETWEEN THE CITY OF KINGSBURG AND THE KINGSBURG
ELEMENTARY CHARTER SCHOOL DISTRICT
FOR SCHOOL RESOURCE OFFICER SERVICES
This Agreement (“Agreement”) is entered into July 1, 2023 (“Effective Date”) by and between the City of Kingsburg, a California chartered municipal corporation (“City”), and the Kingsburg Elementary Charter School District located at 1310 Stroud Avenue, Kingsburg CA 93631 (“District”).
RECITALS
The following recitals are a substantive portion of this Agreement.
A. District intends to provide increased safety at Kingsburg Elementary Schools (“School”) by utilizing one Kingsburg City Police Department Officer as a School Resource Officer (SRO).
B. The City desires to accommodate District's request for police services.
C. It is not the intent of the Parties for the District to delegate to the City the District’s duty to protect its students from dangers.
D. The Parties understand the District has broader legal authority to establish and enforce rules than the City and its SRO.
E. The Parties understand student privacy rights limit the City’s and SRO’s access to District information, which may limit the City’s and SRO’s ability to perceive a potential threat.
F. The Parties anticipate the SRO’s duties will take the SRO off-campus and result in the lack of the presence of an officer and marked vehicle during such times.
G. The Parties acknowledge there is no viable legal theory on which a claim and/or cause of action could arise out of the absence of the SRO and/or the patrol vehicle at the Schools. Therefore, the Parties agree that absence of the SRO and/or the patrol vehicle at the Schools shall not be considered a substantial cause of an act or omission giving rise to a claim and/or cause of action against the City or the SRO.
NOW, THEREFORE, in consideration of the recitals, covenants, terms, and conditions, in this Agreement, the Parties agree:
AGREEMENT
SECTION 1. SCOPE OF SERVICES City’s assigned SRO shall perform the services described in Exhibit “A” (collectively “Services”) in accordance with the terms and conditions contained in this Agreement. Exhibit “A” is attached to this Agreement and incorporated herein as though fully set forth.
SECTION 2. TERM The term of this Agreement shall be from the Effective Date through June 30th, 2028, unless terminated earlier pursuant to Section 10 of this Agreement.
SECTION 3. DUTY SCHEDULE SRO duty hours shall generally be from 0700 to 1700 four (4) school days per week. Whenever possible, it is the intent of the Parties that the SRO’s duty hours shall conform to the school day. It is not a breach of this Agreement if the SRO and/or marked police vehicle is absent 2 2023-05-12
from campus. It is further agreed that if the SRO is out ill, on authorized leave, or in authorized or mandatory training, the City will not replace the SRO with another officer.
SECTION 4. COMPENSATION In consideration of performance of the Services described in Exhibit “A,” the District shall pay the City Thirty Seven Thousand Ninety Seven and 75/100 Dollars ($37,097.75) per quarter for the SRO based upon a 40-hour week. District will also pay a 5% administrative overhead based on SRO’s base salary. If the SRO is assigned work in excess of 40 hours per week or required to perform additional Services not described in Exhibit “A”, such as special events, District shall pay additional compensation to City at the rate of Sixty Four and No/100ths Dollars ($64.00) for each such hour worked or additional Service performed unless a different amount for such additional services or special services is shown on the City’s Master Fee Schedule, in which case the amount paid by the District will be the amount shown on the City’s Master Fee Schedule. In the event City withdraws the SRO pursuant to paragraph 10.2 herein, District shall compensate City for actual hours worked at the rate of Seventy One and 34/100ths Dollars ($71.34) per hour up to and including the date of termination or suspension. Additional Services shall mean any work that is determined by City to be necessary for the proper implementation of Services, but not included within the Scope of Services described in Exhibit “A”.
SECTION 5. INVOICES The City will provide the District with quarterly invoices for the Services rendered by the SRO. District agrees to pay all invoices within thirty (30) days after the date of the invoice.
SECTION 6. EMPLOYMENT OF SRO City shall retain control over supervision, wages and other terms and conditions of employment of the SRO providing the Services under this Agreement. The Parties acknowledge that is held to the requirements of the law and City policies and procedures. The District shall assist City with evaluation of the SRO’s performance of the Services; however, the City shall have the responsibility to evaluate, manage, and supervise the SRO. The District shall immediately notify City of any concerns regarding the performance of the SRO, including, but not limited to, adherence to the Duty Schedule and quality of Services.
City will pay the cost of hiring and equipping SRO.
City will supply the SRO from current compliment of officers and will not make District wait for backfill, recruitment, and hiring.
City will make every reasonable effort to maintain consistency in personnel, but City will have sole discretion in assigning SRO.
City will assign the SRO to a 4/10 work schedule.
City will limit as much as practicable loss of the SRO during non-school breaks (MOU, FMLA and other state and federal obligated leaves notwithstanding).
City will have exclusive use of SRO during non-school session (summer, holiday breaks, etc.).
City will have the right to schedule SRO for department mandated training during school year.
District will have exclusive use of SRO during school year (excluding scheduled school breaks such as holiday break, Spring break, summer, etc.). The SRO will work for the District during their summer sessions when students are present.
District will have the ability to assign SRO classroom visits, presentations, recreation, and other activities (in consultation with City/Assigned Supervisor) that relate to intervention, prevention, education, and law enforcement activities. Refer to EXHIBIT “A” SCOPE OF SERVICES.
District will assign one Point Of Contact (POC) as liaison with the SRO. 3 2023-05-12
District will bear any overtime costs that arise from duties as the SRO.
District will bear all Negotiated Salary Increases (NSI). Known costs are 2.5% January1, 2024 and July 1, 2024. The NSI for July 1, 2023 is factored into the $148,391 cost of a SRO.
District will pay cost of fuel for the SRO police vehicle, mobile phone for the SRO, and data.
The term of this Agreement is five (5) years. Refer to Section 2. TERM.
SECTION 7. COMPLIANCE WITH LAWS The Parties shall keep themselves informed of and in compliance with all federal, state and local laws, ordinances, regulations, and orders that may affect in any manner performance of the Services or those engaged to perform Services under this Agreement.
SECTION 8. INDEMNITY
8.1. Indemnity. The District shall indemnify, defend, and hold harmless the City, its officers, officials, employees, and volunteers (hereafter collectively City Personnel) from and against any and all liability, claims, damage, cost, expenses, awards, fines, judgments, and expenses of litigation (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost) of every nature arising out of or in connection with the any Services provided by the City or any City Personnel or their performance of the Services or any failure to comply with any of the City’s duties contained in the Agreement, except such loss or damage which was caused by the active negligence by City Personnel, or the gross or willful misconduct of City Personnel.
The City shall indemnify, defend, and hold harmless the District, its officers, officials, employees, and volunteers from and against any and all liability, claims, damage, cost, expenses, awards, fines, judgments, and expenses of litigation (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost) of every nature arising out of the active negligence by City Personnel or the gross or willful misconduct of City Personnel during the providing of Services hereunder.
8.2 In the event of concurrent negligence on the part of District, or any of its officers, directors, trustees, employees, agents or volunteers, and CITY or any of its officers, officials, employees, agents or volunteers, the liability for any and all such claims, demands and actions in law or equity for such losses, fines, penalties, forfeiture, costs and damages shall be apportioned under the State of California's theory of comparative negligence as presently established or as may be modified hereafter.
8.3 If a party which is required to provide indemnity under this Section 8 (“Indemnifying Party”) rejects a tender of defense by the Party entitled to receive indemnification under this Section 8 (“Indemnified Party”), and it is later determined that the Indemnified Party breached no duty of care and/or was immune from liability, the Indemnifying Party shall reimburse the Indemnified Party for any and all litigation expenses (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost). A duty of care or immunity determination may be made by a jury or a court, including a declaratory relief determination by a court after the Indemnified Party settles a liability claim, with or without participation by the Indemnifying Party.
8.4 The Parties acknowledge that it is not the intent of the Agreement to create a duty of care by City that they would not owe in the absence of the Agreement. The Agreement does not create an affirmative duty of care (including, without limitation, a duty to protect, a duty to deter and/or a duty to intervene) by the City or City Personnel and the absence of City Personnel is not a breach of this Agreement. The Parties further acknowledge that by entering into this Agreement neither the City nor City Personnel nor the District or its personnel intend to waive any immunities to which they would be entitled in the absence of the Agreement.
4 2023-05-12
SECTION 9. INSURANCE
9.1 District, at its sole cost and expense, shall obtain and maintain, in full force and effect during the term of this Agreement, the insurance coverage described in Exhibit “B”. Exhibit “B” is attached to this Agreement and incorporated herein as though fully set forth. District and its contractors, if any, shall obtain a policy endorsement naming City and City Personnel as additional insureds under any general liability policy or policies.
9.2 All insurance coverage required hereunder shall be provided through carriers with AM Best’s Key Rating Guide ratings of A-:VII or higher which are licensed or authorized to transact insurance business in the State of California.
9.3 Certificates evidencing such insurance shall be filed with City concurrently with the execution of this Agreement. The certificates will be subject to the approval of the City and will contain an endorsement stating that the insurance is primary coverage and will not be canceled, or materially reduced in coverage or limits, by the insurer except after filing with the City thirty (30) days prior written notice of the cancellation or modification (except for non-payment of premium, in which case ten (10) days’ notice is required. If the insurer cancels or modifies the insurance and provides less than thirty (30) days’ notice to City, it shall provide the City written notice of the cancellation or modification within two (2) business days of the District’s receipt of such notice. District shall be responsible for ensuring that current certificates evidencing the insurance are provided to the City during the entire term of this Agreement.
9.4 The procuring of such required policy or policies of insurance will not be construed to limit the District’s liability hereunder nor to fulfill the indemnification provisions of this Agreement.
Notwithstanding the policy or policies of insurance, the District will be obligated for the full and total amount of any damage, injury, or loss caused by or directly arising as a result of the Services performed under this Agreement, including such damage, injury, or loss arising after the Agreement is terminated or the Term has expired.
SECTION 10. TERMINATION OR SUSPENSION OF AGREEMENT OR SERVICES
10.1 The Parties understand that staffing and/or operational demands may require City to withdraw the SRO for other duties and agree that City may do so at its discretion at any time. If the City withdraws the SRO pursuant to this Section, it will notify the District as soon as practical.
10.2 This City may suspend the performance of the Services, in whole or in part, or terminate this Agreement, with or without cause, by giving thirty (30) days prior written notice thereof to the District.
10.3 Upon such suspension or termination by City, City will be paid for the Services rendered or materials delivered to District in accordance with the Scope of Services on or before the effective date (i.e., 30 days after giving notice) of suspension or termination. The following Sections will survive any expiration or termination of this Agreement: 4, 5, 8 and 9.
10.4 No payment, partial payment, acceptance, or partial acceptance by City will operate as a waiver on the part of City of any of its rights under this Agreement.
10.5 Non-Allocation of Funds. The term of this agreement, and the services to be provided, are contingent upon the approval of funds by the California Department of Education, Community Schools Partnership Program, to the District. Should sufficient funds not be allocated to the District by the California Department of Education, Community Schools Partnership Program, the services provided 5 2023-05-12
may be modified as agreed to by the City and the District or this Agreement may be terminated by the District by giving the City thirty (30) days advanced written notice of termination.
SECTION 11. NOTICES
All notices hereunder will be given in writing and mailed, postage prepaid, by certified mail, addressed as follows:
To City:
ATTN: Chief of Police
With a copy to the City Manager
To District:
ATTN:
SECTION 12. CONFLICT OF INTEREST
12.1 Both Parties certify that they will comply with all laws applicable to governmental agencies and related conflicts of interest.
12.2 If the City determines the District is a “Consultant” as that term is defined by the Regulations of the Fair Political Practices Commission, District shall be required and agrees to file the appropriate financial disclosure documents required by the City Municipal Code and the Political Reform Act.
SECTION 13. NONDISCRIMINATION As set forth in the Kingsburg Municipal Code Section
2.48.140, District certifies that in the performance of this Agreement, it shall not discriminate in the employment of any person because of the race, skin color, gender, age, religion, disability, national origin, ancestry, sexual orientation, housing status, marital status, familial status, weight or height of such person. District acknowledges it has read and understands the provisions of Section 2.48.140 of the Kingsburg Municipal Code relating to Nondiscrimination Requirements and the penalties for violation thereof and agrees to meet all requirements of Section 2.48.140 pertaining to nondiscrimination in employment.
SECTION 14. PERSONAL INFORMATION If, pursuant to this Agreement with District, City shares with District personal information as defined in California Civil Code Section 1798.81.5(d) about a California resident (“Personal Information”), District shall maintain reasonable and appropriate security procedures to protect that) personal information and shall inform City immediately upon learning that there has been a breach in the security of the system or in the security of the personal information. District shall not use personal information for any purpose without City’s express written consent. Similarly, the City shall maintain reasonable and appropriate security procedures to protect personal information pertaining to District students.
SECTION 15. CONTROLLING LAW This Agreement, its validity, the construction of its terms, and the interpretation of rights and duties of the Parties hereto, shall be governed and construed under the laws of the State of California. In the event that an action is brought, the Parties agree that venue of such action will be vested exclusively in the state courts of California in the County of Fresno, State of 6 2023-05-12
California.
SECTION 16. PREVAILING PARTY The prevailing party in any action brought to enforce the provisions of this Agreement may recover its reasonable costs and attorneys' fees expended in connection with that action. The prevailing party shall be entitled to recover an amount equal to the fair market value of legal services provided by attorneys employed by it as well as any attorneys’ fees paid to third parties.
SECTION 17. SEVERABILITY If any part hereof is illegal or invalid for any reason, such illegality or invalidity shall not affect the validity of the remainder of this Agreement.
SECTION 18. INTEGRATION OF PRIOR TERMS AND CONDITIONS This Agreement, including all recitals [and Exhibits] constitutes the entire agreement of the Parties. This Agreement may be amended or modified only by the mutual written agreement of the Parties. This Agreement is invalid unless approved by the legislative body of each Party, although it may be executed by an authorized agent of each Party. An authorized agent of the City shall be a person specifically authorized by the legislative body of the City to execute this Agreement, at the level of City Manager, City Attorney or equivalent.
SECTION 19. SURVIVABILITY The indemnity sections shall survive termination or expiration of this Agreement.
IN WITNESS WHEREOF, the Parties hereto have by their duly authorized representatives executed this Agreement on the date first above written.
CITY OF KINGSBURG KINGSBURG ELEMENTARY
CHARTER SCHOOL
DISTRICT
Alexander J. Henderson Wesley Sever Ed.D.
City Manager Superintendent (or authorized agent)
APPROVED AS TO FORM:
Michael J. Noland
City Attorney
Attachments:
EXHIBIT “A”: SCOPE OF WORK
EXHIBIT “B”: INSURANCE REQUIREMENTS
7 2023-05-12
EXHIBIT “A”
SCOPE OF SERVICES
The City/District School Resource Officer shall be responsible for the following:
1. Campus Community Policing. The School Resource Officer (SRO) shall assist the District in making the grounds and adjacent grounds safe from criminal activity.
2. Truancy Issues. The SRO shall assist the District in resolving truancy issues, including attending Student Attendance Review Board (SARB) meetings, and Truancy Mediation Meetings with District Attorney; other duties may include providing information on criminal consequences of truancy.
3. Comply With Legal Reporting Requirements. The SRO shall assist the District in complying with legal reporting requirements, including completing the Monthly Report on the Detention of Minors form for the California Board of State and Community Corrections and completing the Annual Survey of Law Enforcement Facilities.
4. Community Involvement and Training. The SRO will teach classes about citizenship, safety, community involvement, and any other topic deemed appropriate for a specific grade level or group of students.
8 2023-05-12
EXHIBIT “B” INSURANCE REQUIREMENTS
KINGSBURG ELEMENTARY CHARTER SCHOOL DISTRICT (District), AT ITS SOLE EXPENSE, SHALL FOR THE
TERM OF THE AGREEMENT OBTAIN AND MAINTAIN INSURANCE IN THE AMOUNTS FOR THE COVERAGE SPECIFIED BELOW, AFFORDED BY COMPANIES WITH AM BEST’S KEY RATING OF A-:VII, OR HIGHER, LICENSED OR AUTHORIZED TO TRANSACT INSURANCE BUSINESS IN THE STATE OF CALIFORNIA.
AWARD IS CONTINGENT ON COMPLIANCE WITH CITY’S INSURANCE REQUIREMENTS, AS SPECIFIED, BELOW
TYPE OF COVERAGE MINIMUM TYPE MINIMUM LIMITS
EACH
OCCURRENCE
AGGREGATE
WORKER’S COMPENSATION
EMPLOYER’S LIABILITY
STATUTORY
$1,000,000
COMMERCIAL GENERAL
LIABILITY, INCLUDING
PERSONAL INJURY, BROAD
FORM PROPERTY DAMAGE
Coverage must be at least as
broad as ISO CG 00 01 and
must include property
damage, bodily injury and
personal injury coverage.
$5,000,000 $10,000,000
AUTOMOBILE LIABILITY,
INCLUDING ALL OWNED, HIRED,
NON-OWNED
District shall provide auto
liability coverage for owned,
non-owned, and hired autos
using ISO Business Auto
Coverage form CA 00 01, or
the exact equivalent, with a
limit of no less than
$5,000,000 per accident.
$5,000,000 $10,000,000
PROFESSIONAL LIABILITY,
INCLUDING, ERRORS AND
OMISSIONS, MALPRACTICE
(WHEN APPLICABLE), AND
NEGLIGENT PERFORMANCE
ALL DAMAGES $1,000,000
EMPLOYMENT PRACTICES
LIABILTY, INCLUDING COVERAGE
FOR THIRD-PARTY CLAIMS
Include coverage for any claim
brought against the City by or on
behalf of any third party claiming
actual or alleged discrimination,
sexual harassment or violation of
third party’s civil rights.
$1,000,000
DISTRICT, AT ITS SOLE COST AND EXPENSE, SHALL OBTAIN AND MAINTAIN, IN FULL FORCE AND EFFECT
THROUGHOUT THE ENTIRE TERM OF ANY RESULTANT AGREEMENT, THE INSURANCE COVERAGE HEREIN
DESCRIBED, INSURING NOT ONLY CONTRACTOR AND ITS SUBCONSULTANTS, IF ANY, BUT ALSO, WITH THE EXCEPTION OF WORKERS’ COMPENSATION, EMPLOYER’S LIABILITY AND PROFESSIONAL INSURANCE,
NAMING AS ADDITIONAL INSUREDS CITY, ITS COUNCIL MEMBERS, OFFICERS, AGENTS, EMPLOYEES, AND VOLUNTEERS.
9 2023-05-12
I. INSURANCE COVERAGE MUST INCLUDE:
A. A PROVISION FOR A WRITTEN THIRTY DAY ADVANCE NOTICE (TEN DAYS NOTICE
FOR CANCELLATION DUE TO NON-PAYMENT OF PREMIUM) TO CITY OF KINGSBURG CHANGE IN COVERAGE OR OF COVERAGE CANCELLATION; AND
B. A CONTRACTUAL LIABILITY ENDORSEMENT PROVIDING INSURANCE COVERAGE FOR CONTRACTOR’S AGREEMENT TO INDEMNIFY CITY.
C. DEDUCTIBLE AND/OR SELF-INSURANCE RETENTION AMOUNTS IN EXCESS OF $___,000 REQUIRE CITY’S PRIOR APPROVAL.
II. DISTRICT MUST SUBMIT CERTIFICATES(S) OF INSURANCE EVIDENCING REQUIRED COVERAGE.
III. ENDORSEMENT PROVISIONS, WITH RESPECT TO THE INSURANCE AFFORDED TO “ADDITIONAL INSUREDS”
A. PRIMARY COVERAGE: WITH RESPECT TO CLAIMS ARISING OUT OF THE OPERATIONS
OF THE NAMED INSURED, INSURANCE AS AFFORDED BY THIS POLICY IS PRIMARY
AND IS NOT ADDITIONAL TO OR CONTRIBUTING WITH ANY OTHER INSURANCE CARRIED BY OR FOR THE BENEFIT OF THE ADDITIONAL INSUREDS.
B. CROSS LIABILITY: THE NAMING OF MORE THAN ONE PERSON, FIRM, OR
CORPORATION AS INSUREDS UNDER THE POLICY SHALL NOT, FOR THAT REASON
ALONE, EXTINGUISH ANY RIGHTS OF THE INSURED AGAINST ANOTHER, BUT THIS
ENDORSEMENT, AND THE NAMING OF MULTIPLE INSUREDS, SHALL NOT INCREASE THE TOTAL LIABILITY OF THE COMPANY UNDER THIS POLICY.
1 2023-06-07
City of Kingsburg CONTRACT NO.
AGREEMENT BETWEEN THE CITY OF KINGSBURG AND THE KINGSBURG
ELEMENTARY CHARTER SCHOOL DISTRICT
FOR SCHOOL RESOURCE OFFICER SERVICES
This Agreement (“Agreement”) is entered into July 1, 2023 (“Effective Date”) by and between the City of Kingsburg, a California chartered municipal corporation (“City”), and the Kingsburg Elementary Charter School District located at 1310 Stroud Avenue, Kingsburg CA 93631 (“District”).
RECITALS
The following recitals are a substantive portion of this Agreement.
A. District intends to provide increased safety at Kingsburg Elementary Schools (“School”) by utilizing one Kingsburg City Police Department Officer as a School Resource Officer (SRO).
B. The City desires to accommodate District's request for police services.
C. It is not the intent of the Parties for the District to delegate to the City the District’s duty to protect its students from dangers.
D. The Parties understand the District has broader legal authority to establish and enforce rules than the City and its SRO.
E. The Parties understand student privacy rights limit the City’s and SRO’s access to District information, which may limit the City’s and SRO’s ability to perceive a potential threat.
F. The Parties anticipate the SRO’s duties will take the SRO off-campus and result in the lack of the presence of an officer and marked vehicle during such times.
G. The Parties acknowledge there is no viable legal theory on which a claim and/or cause of action could arise out of the absence of the SRO and/or the patrol vehicle at the Schools. Therefore, the Parties agree that absence of the SRO and/or the patrol vehicle at the Schools shall not be considered a substantial cause of an act or omission giving rise to a claim and/or cause of action against the City or the SRO.
NOW, THEREFORE, in consideration of the recitals, covenants, terms, and conditions, in this Agreement, the Parties agree:
AGREEMENT
SECTION 1. SCOPE OF SERVICES City’s assigned SRO shall perform the services described in Exhibit “A” (collectively “Services”) in accordance with the terms and conditions contained in this Agreement. Exhibit “A” is attached to this Agreement and incorporated herein as though fully set forth.
SECTION 2. TERM The term of this Agreement shall be from the Effective Date through June 30th, 2028 2026, unless terminated earlier pursuant to Section 10 of this Agreement.
SECTION 3. DUTY SCHEDULE SRO duty hours shall generally be from 0700 to 1700 four (4) school days per week. Whenever possible, it is the intent of the Parties that the SRO’s duty hours shall conform to the school day. It is not a breach of this Agreement if the SRO and/or marked police vehicle is absent 2 2023-06-07
from campus. It is further agreed that if the SRO is out ill, on authorized leave, or in authorized or mandatory training, the City will not replace the SRO with another officer.
SECTION 4. COMPENSATION In consideration of performance of the Services described in Exhibit “A,” the District shall pay the City Thirty Seven Thousand Ninety Seven and 75/100 Dollars ($37,097.75) per quarter for the SRO based upon a 40-hour week. District will also pay a 5% administrative overhead based on SRO’s base salary. If the SRO is assigned work in excess of 40 hours per week or required to perform additional Services not described in Exhibit “A”, such as special events, District shall pay additional compensation to City at the rate of Sixty Four and No/100ths Dollars ($64.00) for each such hour worked or additional Service performed unless a different amount for such additional services or special services is shown on the City’s Master Fee Schedule, in which case the amount paid by the District will be the amount shown on the City’s Master Fee Schedule. In the event City withdraws the SRO pursuant to paragraph 10.2 herein, District shall compensate City for actual hours worked at the rate of Seventy One and 34/100ths Dollars ($71.34) per hour up to and including the date of termination or suspension. Additional Services shall mean any work that is determined by City to be necessary for the proper implementation of Services, but not included within the Scope of Services described in Exhibit “A”.
SECTION 5. INVOICES The City will provide the District with quarterly invoices for the Services rendered by the SRO. District agrees to pay all invoices within thirty (30) days after the date of the invoice.
SECTION 6. EMPLOYMENT OF SRO City shall retain control over supervision, wages and other terms and conditions of employment of the SRO providing the Services under this Agreement. The Parties acknowledge that is held to the requirements of the law and City policies and procedures. The District shall assist City with evaluation of the SRO’s performance of the Services; however, the City shall have the responsibility to evaluate, manage, and supervise the SRO. The District shall immediately notify City of any concerns regarding the performance of the SRO, including, but not limited to, adherence to the Duty Schedule and quality of Services.
City will pay the cost of hiring and equipping SRO.
City will supply the SRO from current compliment of officers and will not make District wait for backfill, recruitment, and hiring.
City will make every reasonable effort to maintain consistency in personnel, but City will have sole discretion in assigning SRO.
City will assign the SRO to a 4/10 work schedule.
City will limit as much as practicable loss of the SRO during non-school breaks (MOU, FMLA and other state and federal obligated leaves notwithstanding).
City will have exclusive use of SRO during non-school session (summer, holiday breaks, etc.).
City will have the right to schedule SRO for department mandated training during school year.
District will have exclusive use of SRO during school year (excluding scheduled school breaks such as holiday break, Spring break, summer, etc.). The SRO will work for the District during their summer sessions when students are present.
District will have the ability to assign SRO classroom visits, presentations, recreation, and other activities (in consultation with City/Assigned Supervisor) that relate to intervention, prevention, education, and law enforcement activities. Refer to EXHIBIT “A” SCOPE OF SERVICES.
District will assign one Point Of Contact (POC) as liaison with the SRO. 3 2023-06-07
District will bear any overtime costs that arise from duties as the SRO.
District will bear all Negotiated Salary Increases (NSI). Known costs are 2.5% January1, 2024 and July 1, 2024. The NSI for July 1, 2023 is factored into the $148,391 cost of a SRO.
District will pay cost of fuel for the SRO police vehicle, mobile phone for the SRO, and data.
The term of this Agreement is five (5) three (3) years. Refer to Section 2. TERM.
SECTION 7. COMPLIANCE WITH LAWS The Parties shall keep themselves informed of and in compliance with all federal, state and local laws, ordinances, regulations, and orders that may affect in any manner performance of the Services or those engaged to perform Services under this Agreement.
SECTION 8. INDEMNITY
8.1. Indemnity. The District shall indemnify, defend, and hold harmless the City, its officers, officials, employees, and volunteers (hereafter collectively City Personnel) from and against any and all liability, claims, damage, cost, expenses, awards, fines, judgments, and expenses of litigation (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost) of every nature arising out of or in connection with the any Services provided by the City or any City Personnel or their performance of the Services or any failure to comply with any of the City’s duties contained in the Agreement, except such loss or damage which was caused by the active negligence by City Personnel, or the gross or willful misconduct of City Personnel.
The City shall indemnify, defend, and hold harmless the District, its officers, officials, employees, and volunteers from and against any and all liability, claims, damage, cost, expenses, awards, fines, judgments, and expenses of litigation (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost) of every nature arising out of the active negligence by City Personnel or the gross or willful misconduct of City Personnel during the providing of Services hereunder.
8.2 In the event of concurrent negligence on the part of District, or any of its officers, directors, trustees, employees, agents or volunteers, and CITY or any of its officers, officials, employees, agents or volunteers, the liability for any and all such claims, demands and actions in law or equity for such losses, fines, penalties, forfeiture, costs and damages shall be apportioned under the State of California's theory of comparative negligence as presently established or as may be modified hereafter.
8.3 If a party which is required to provide indemnity under this Section 8 (“Indemnifying Party”) rejects a tender of defense by the Party entitled to receive indemnification under this Section 8 (“Indemnified Party”), and it is later determined that the Indemnified Party breached no duty of care and/or was immune from liability, the Indemnifying Party shall reimburse the Indemnified Party for any and all litigation expenses (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost). A duty of care or immunity determination may be made by a jury or a court, including a declaratory relief determination by a court after the Indemnified Party settles a liability claim, with or without participation by the Indemnifying Party.
8.4 The Parties acknowledge that it is not the intent of the Agreement to create a duty of care by City that they would not owe in the absence of the Agreement. The Agreement does not create an affirmative duty of care (including, without limitation, a duty to protect, a duty to deter and/or a duty to intervene) by the City or City Personnel and the absence of City Personnel is not a breach of this Agreement. The Parties further acknowledge that by entering into this Agreement neither the City nor City Personnel nor the District or its personnel intend to waive any immunities to which they would be entitled in the absence of the Agreement.
4 2023-06-07
SECTION 9. INSURANCE
9.1 District, at its sole cost and expense, shall obtain and maintain, in full force and effect during the term of this Agreement, the insurance coverage described in Exhibit “B”. Exhibit “B” is attached to this Agreement and incorporated herein as though fully set forth. District and its contractors, if any, shall obtain a policy endorsement naming City and City Personnel as additional insureds under any general liability policy or policies.
9.2 All insurance coverage required hereunder shall be provided through carriers with AM Best’s Key Rating Guide ratings of A-:VII or higher which are licensed or authorized to transact insurance business in the State of California.
9.3 Certificates evidencing such insurance shall be filed with City concurrently with the execution of this Agreement. The certificates will be subject to the approval of the City and will contain an endorsement stating that the insurance is primary coverage and will not be canceled, or materially reduced in coverage or limits, by the insurer except after filing with the City thirty (30) days prior written notice of the cancellation or modification (except for non-payment of premium, in which case ten (10) days’ notice is required. If the insurer cancels or modifies the insurance and provides less than thirty (30) days’ notice to City, it shall provide the City written notice of the cancellation or modification within two (2) business days of the District’s receipt of such notice. District shall be responsible for ensuring that current certificates evidencing the insurance are provided to the City during the entire term of this Agreement.
9.4 The procuring of such required policy or policies of insurance will not be construed to limit the District’s liability hereunder nor to fulfill the indemnification provisions of this Agreement.
Notwithstanding the policy or policies of insurance, the District will be obligated for the full and total amount of any damage, injury, or loss caused by or directly arising as a result of the Services performed under this Agreement, including such damage, injury, or loss arising after the Agreement is terminated or the Term has expired.
SECTION 10. TERMINATION OR SUSPENSION OF AGREEMENT OR SERVICES
10.1 The Parties understand that staffing and/or operational demands may require City to withdraw the SRO for other duties and agree that City may do so at its discretion at any time. If the City withdraws the SRO pursuant to this Section, it will notify the District as soon as practical.
10.2 This City may suspend the performance of the Services, in whole or in part, or terminate this Agreement, with or without cause, by giving thirty (30) days prior written notice thereof to the District.
10.3 Upon such suspension or termination by City, City will be paid for the Services rendered or materials delivered to District in accordance with the Scope of Services on or before the effective date (i.e., 30 days after giving notice) of suspension or termination. The following Sections will survive any expiration or termination of this Agreement: 4, 5, 8 and 9.
10.4 No payment, partial payment, acceptance, or partial acceptance by City will operate as a waiver on the part of City of any of its rights under this Agreement.
10.5 Non-Allocation of Funds. The term of this agreement, and the services to be provided, are contingent upon the approval of funds by the California Department of Education, Community Schools Partnership Program, to the District. Should sufficient funds not be allocated to the District by the California Department of Education, Community Schools Partnership Program, the services provided 5 2023-06-07
may be modified as agreed to by the City and the District or this Agreement may be terminated by the District by giving the City thirty (30) days advanced written notice of termination.
SECTION 11. NOTICES
All notices hereunder will be given in writing and mailed, postage prepaid, by certified mail, addressed as follows:
To City:
ATTN: Chief of Police
With a copy to the City Manager
To District:
ATTN:
SECTION 12. CONFLICT OF INTEREST
12.1 Both Parties certify that they will comply with all laws applicable to governmental agencies and related conflicts of interest.
12.2 If the City determines the District is a “Consultant” as that term is defined by the Regulations of the Fair Political Practices Commission, District shall be required and agrees to file the appropriate financial disclosure documents required by the City Municipal Code and the Political Reform Act.
SECTION 13. NONDISCRIMINATION As set forth in the Kingsburg Municipal Code Section
2.48.140, District certifies that in the performance of this Agreement, it shall not discriminate in the employment of any person because of the race, skin color, gender, age, religion, disability, national origin, ancestry, sexual orientation, housing status, marital status, familial status, weight or height of such person. District acknowledges it has read and understands the provisions of Section 2.48.140 of the Kingsburg Municipal Code relating to Nondiscrimination Requirements and the penalties for violation thereof and agrees to meet all requirements of Section 2.48.140 pertaining to nondiscrimination in employment.
SECTION 14. PERSONAL INFORMATION If, pursuant to this Agreement with District, City shares with District personal information as defined in California Civil Code Section 1798.81.5(d) about a California resident (“Personal Information”), District shall maintain reasonable and appropriate security procedures to protect that) personal information and shall inform City immediately upon learning that there has been a breach in the security of the system or in the security of the personal information. District shall not use personal information for any purpose without City’s express written consent. Similarly, the City shall maintain reasonable and appropriate security procedures to protect personal information pertaining to District students.
SECTION 15. CONTROLLING LAW This Agreement, its validity, the construction of its terms, and the interpretation of rights and duties of the Parties hereto, shall be governed and construed under the laws of the State of California. In the event that an action is brought, the Parties agree that venue of such action will be vested exclusively in the state courts of California in the County of Fresno, State of 6 2023-06-07
California.
SECTION 16. PREVAILING PARTY The prevailing party in any action brought to enforce the provisions of this Agreement may recover its reasonable costs and attorneys' fees expended in connection with that action. The prevailing party shall be entitled to recover an amount equal to the fair market value of legal services provided by attorneys employed by it as well as any attorneys’ fees paid to third parties.
SECTION 17. SEVERABILITY If any part hereof is illegal or invalid for any reason, such illegality or invalidity shall not affect the validity of the remainder of this Agreement.
SECTION 18. INTEGRATION OF PRIOR TERMS AND CONDITIONS This Agreement, including all recitals [and Exhibits] constitutes the entire agreement of the Parties. This Agreement may be amended or modified only by the mutual written agreement of the Parties. This Agreement is invalid unless approved by the legislative body of each Party, although it may be executed by an authorized agent of each Party. An authorized agent of the City shall be a person specifically authorized by the legislative body of the City to execute this Agreement, at the level of City Manager, City Attorney or equivalent.
SECTION 19. SURVIVABILITY The indemnity sections shall survive termination or expiration of this Agreement.
IN WITNESS WHEREOF, the Parties hereto have by their duly authorized representatives executed this Agreement on the date first above written.
CITY OF KINGSBURG KINGSBURG ELEMENTARY
CHARTER SCHOOL
DISTRICT
Alexander J. Henderson Wesley Sever Ed.D.
City Manager Superintendent (or authorized agent)
APPROVED AS TO FORM:
Michael J. Noland
City Attorney
Attachments:
EXHIBIT “A”: SCOPE OF WORK
EXHIBIT “B”: INSURANCE REQUIREMENTS
7 2023-06-07
EXHIBIT “A”
SCOPE OF SERVICES
The City/District School Resource Officer shall be responsible for the following:
1. Campus Community Policing. The School Resource Officer (SRO) shall assist the District in making the grounds and adjacent grounds safe from criminal activity.
2. Truancy Issues. The SRO shall assist the District in resolving truancy issues, including attending Student Attendance Review Board (SARB) meetings, and Truancy Mediation Meetings with District Attorney; other duties may include providing information on criminal consequences of truancy.
3. Comply With Legal Reporting Requirements. The SRO shall assist the District in complying with legal reporting requirements, including completing the Monthly Report on the Detention of Minors form for the California Board of State and Community Corrections and completing the Annual Survey of Law Enforcement Facilities.
4. Community Involvement and Training. The SRO will teach classes about citizenship, safety, community involvement, and any other topic deemed appropriate for a specific grade level or group of students.
8 2023-06-07
EXHIBIT “B” INSURANCE REQUIREMENTS
KINGSBURG ELEMENTARY CHARTER SCHOOL DISTRICT (District), AT ITS SOLE EXPENSE, SHALL FOR THE
TERM OF THE AGREEMENT OBTAIN AND MAINTAIN INSURANCE IN THE AMOUNTS FOR THE COVERAGE SPECIFIED BELOW, AFFORDED BY COMPANIES WITH AM BEST’S KEY RATING OF A-:VII, OR HIGHER, LICENSED OR AUTHORIZED TO TRANSACT INSURANCE BUSINESS IN THE STATE OF CALIFORNIA.
AWARD IS CONTINGENT ON COMPLIANCE WITH CITY’S INSURANCE REQUIREMENTS, AS SPECIFIED, BELOW
TYPE OF COVERAGE MINIMUM TYPE MINIMUM LIMITS
EACH
OCCURRENCE
AGGREGATE
WORKER’S COMPENSATION
EMPLOYER’S LIABILITY
STATUTORY
$1,000,000
COMMERCIAL GENERAL
LIABILITY, INCLUDING
PERSONAL INJURY, BROAD
FORM PROPERTY DAMAGE
Coverage must be at least as
broad as ISO CG 00 01 and
must include property
damage, bodily injury and
personal injury coverage.
$5,000,000 $10,000,000
AUTOMOBILE LIABILITY,
INCLUDING ALL OWNED, HIRED,
NON-OWNED
District shall provide auto
liability coverage for owned,
non-owned, and hired autos
using ISO Business Auto
Coverage form CA 00 01, or
the exact equivalent, with a
limit of no less than
$5,000,000 per accident.
$5,000,000 $10,000,000
PROFESSIONAL LIABILITY,
INCLUDING, ERRORS AND
OMISSIONS, MALPRACTICE
(WHEN APPLICABLE), AND
NEGLIGENT PERFORMANCE
ALL DAMAGES $1,000,000
EMPLOYMENT PRACTICES
LIABILTY, INCLUDING COVERAGE
FOR THIRD-PARTY CLAIMS
Include coverage for any claim
brought against the City by or on
behalf of any third party claiming
actual or alleged discrimination,
sexual harassment or violation of
third party’s civil rights.
$1,000,000
DISTRICT, AT ITS SOLE COST AND EXPENSE, SHALL OBTAIN AND MAINTAIN, IN FULL FORCE AND EFFECT
THROUGHOUT THE ENTIRE TERM OF ANY RESULTANT AGREEMENT, THE INSURANCE COVERAGE HEREIN
DESCRIBED, INSURING NOT ONLY CONTRACTOR AND ITS SUBCONSULTANTS, IF ANY, BUT ALSO, WITH THE EXCEPTION OF WORKERS’ COMPENSATION, EMPLOYER’S LIABILITY AND PROFESSIONAL INSURANCE,
NAMING AS ADDITIONAL INSUREDS CITY, ITS COUNCIL MEMBERS, OFFICERS, AGENTS, EMPLOYEES, AND VOLUNTEERS.
9 2023-06-07
I. INSURANCE COVERAGE MUST INCLUDE:
A. A PROVISION FOR A WRITTEN THIRTY DAY ADVANCE NOTICE (TEN DAYS NOTICE
FOR CANCELLATION DUE TO NON-PAYMENT OF PREMIUM) TO CITY OF KINGSBURG CHANGE IN COVERAGE OR OF COVERAGE CANCELLATION; AND
B. A CONTRACTUAL LIABILITY ENDORSEMENT PROVIDING INSURANCE COVERAGE FOR CONTRACTOR’S AGREEMENT TO INDEMNIFY CITY.
C. DEDUCTIBLE AND/OR SELF-INSURANCE RETENTION AMOUNTS IN EXCESS OF $___,000 REQUIRE CITY’S PRIOR APPROVAL.
II. DISTRICT MUST SUBMIT CERTIFICATES(S) OF INSURANCE EVIDENCING REQUIRED COVERAGE.
III. ENDORSEMENT PROVISIONS, WITH RESPECT TO THE INSURANCE AFFORDED TO “ADDITIONAL INSUREDS”
A. PRIMARY COVERAGE: WITH RESPECT TO CLAIMS ARISING OUT OF THE OPERATIONS
OF THE NAMED INSURED, INSURANCE AS AFFORDED BY THIS POLICY IS PRIMARY
AND IS NOT ADDITIONAL TO OR CONTRIBUTING WITH ANY OTHER INSURANCE CARRIED BY OR FOR THE BENEFIT OF THE ADDITIONAL INSUREDS.
B. CROSS LIABILITY: THE NAMING OF MORE THAN ONE PERSON, FIRM, OR
CORPORATION AS INSUREDS UNDER THE POLICY SHALL NOT, FOR THAT REASON
ALONE, EXTINGUISH ANY RIGHTS OF THE INSURED AGAINST ANOTHER, BUT THIS
ENDORSEMENT, AND THE NAMING OF MULTIPLE INSUREDS, SHALL NOT INCREASE THE TOTAL LIABILITY OF THE COMPANY UNDER THIS POLICY.
1 2023-06-07
City of Kingsburg CONTRACT NO.
AGREEMENT BETWEEN THE CITY OF KINGSBURG AND THE KINGSBURG
ELEMENTARY CHARTER SCHOOL DISTRICT
FOR SCHOOL RESOURCE OFFICER SERVICES
This Agreement (“Agreement”) is entered into July 1, 2023 (“Effective Date”) by and between the City of Kingsburg, a California chartered municipal corporation (“City”), and the Kingsburg Elementary Charter School District located at 1310 Stroud Avenue, Kingsburg CA 93631 (“District”).
RECITALS
The following recitals are a substantive portion of this Agreement.
A. District intends to provide increased safety at Kingsburg Elementary Schools (“School”) by utilizing one Kingsburg City Police Department Officer as a School Resource Officer (SRO).
B. The City desires to accommodate District's request for police services.
C. It is not the intent of the Parties for the District to delegate to the City the District’s duty to protect its students from dangers.
D. The Parties understand the District has broader legal authority to establish and enforce rules than the City and its SRO.
E. The Parties understand student privacy rights limit the City’s and SRO’s access to District information, which may limit the City’s and SRO’s ability to perceive a potential threat.
F. The Parties anticipate the SRO’s duties will take the SRO off-campus and result in the lack of the presence of an officer and marked vehicle during such times.
G. The Parties acknowledge there is no viable legal theory on which a claim and/or cause of action could arise out of the absence of the SRO and/or the patrol vehicle at the Schools. Therefore, the Parties agree that absence of the SRO and/or the patrol vehicle at the Schools shall not be considered a substantial cause of an act or omission giving rise to a claim and/or cause of action against the City or the SRO.
NOW, THEREFORE, in consideration of the recitals, covenants, terms, and conditions, in this Agreement, the Parties agree:
AGREEMENT
SECTION 1. SCOPE OF SERVICES City’s assigned SRO shall perform the services described in Exhibit “A” (collectively “Services”) in accordance with the terms and conditions contained in this Agreement. Exhibit “A” is attached to this Agreement and incorporated herein as though fully set forth.
SECTION 2. TERM The term of this Agreement shall be from the Effective Date through June 30th, 2026, unless terminated earlier pursuant to Section 10 of this Agreement.
SECTION 3. DUTY SCHEDULE SRO duty hours shall generally be from 0700 to 1700 four (4) school days per week. Whenever possible, it is the intent of the Parties that the SRO’s duty hours shall conform to the school day. It is not a breach of this Agreement if the SRO and/or marked police vehicle is absent 2 2023-06-07
from campus. It is further agreed that if the SRO is out ill, on authorized leave, or in authorized or mandatory training, the City will not replace the SRO with another officer.
SECTION 4. COMPENSATION In consideration of performance of the Services described in Exhibit “A,” the District shall pay the City Thirty Seven Thousand Ninety Seven and 75/100 Dollars ($37,097.75) per quarter for the SRO based upon a 40-hour week. District will also pay a 5% administrative overhead based on SRO’s base salary. If the SRO is assigned work in excess of 40 hours per week or required to perform additional Services not described in Exhibit “A”, such as special events, District shall pay additional compensation to City at the rate of Sixty Four and No/100ths Dollars ($64.00) for each such hour worked or additional Service performed unless a different amount for such additional services or special services is shown on the City’s Master Fee Schedule, in which case the amount paid by the District will be the amount shown on the City’s Master Fee Schedule. In the event City withdraws the SRO pursuant to paragraph 10.2 herein, District shall compensate City for actual hours worked at the rate of Seventy One and 34/100ths Dollars ($71.34) per hour up to and including the date of termination or suspension. Additional Services shall mean any work that is determined by City to be necessary for the proper implementation of Services, but not included within the Scope of Services described in Exhibit “A”.
SECTION 5. INVOICES The City will provide the District with quarterly invoices for the Services rendered by the SRO. District agrees to pay all invoices within thirty (30) days after the date of the invoice.
SECTION 6. EMPLOYMENT OF SRO City shall retain control over supervision, wages and other terms and conditions of employment of the SRO providing the Services under this Agreement. The Parties acknowledge that is held to the requirements of the law and City policies and procedures. The District shall assist City with evaluation of the SRO’s performance of the Services; however, the City shall have the responsibility to evaluate, manage, and supervise the SRO. The District shall immediately notify City of any concerns regarding the performance of the SRO, including, but not limited to, adherence to the Duty Schedule and quality of Services.
City will pay the cost of hiring and equipping SRO.
City will supply the SRO from current compliment of officers and will not make District wait for backfill, recruitment, and hiring.
City will make every reasonable effort to maintain consistency in personnel, but City will have sole discretion in assigning SRO.
City will assign the SRO to a 4/10 work schedule.
City will limit as much as practicable loss of the SRO during non-school breaks (MOU, FMLA and other state and federal obligated leaves notwithstanding).
City will have exclusive use of SRO during non-school session (summer, holiday breaks, etc.).
City will have the right to schedule SRO for department mandated training during school year.
District will have exclusive use of SRO during school year (excluding scheduled school breaks such as holiday break, Spring break, summer, etc.). The SRO will work for the District during their summer sessions when students are present.
District will have the ability to assign SRO classroom visits, presentations, recreation, and other activities (in consultation with City/Assigned Supervisor) that relate to intervention, prevention, education, and law enforcement activities. Refer to EXHIBIT “A” SCOPE OF SERVICES.
District will assign one Point Of Contact (POC) as liaison with the SRO. 3 2023-06-07
District will bear any overtime costs that arise from duties as the SRO.
District will bear all Negotiated Salary Increases (NSI). Known costs are 2.5% January1, 2024 and July 1, 2024. The NSI for July 1, 2023 is factored into the $148,391 cost of a SRO.
District will pay cost of fuel for the SRO police vehicle, mobile phone for the SRO, and data.
The term of this Agreement is three (3) years. Refer to Section 2. TERM.
SECTION 7. COMPLIANCE WITH LAWS The Parties shall keep themselves informed of and in compliance with all federal, state and local laws, ordinances, regulations, and orders that may affect in any manner performance of the Services or those engaged to perform Services under this Agreement.
SECTION 8. INDEMNITY
8.1. Indemnity. The District shall indemnify, defend, and hold harmless the City, its officers, officials, employees, and volunteers (hereafter collectively City Personnel) from and against any and all liability, claims, damage, cost, expenses, awards, fines, judgments, and expenses of litigation (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost) of every nature arising out of or in connection with the any Services provided by the City or any City Personnel or their performance of the Services or any failure to comply with any of the City’s duties contained in the Agreement, except such loss or damage which was caused by the active negligence by City Personnel, or the gross or willful misconduct of City Personnel.
The City shall indemnify, defend, and hold harmless the District, its officers, officials, employees, and volunteers from and against any and all liability, claims, damage, cost, expenses, awards, fines, judgments, and expenses of litigation (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost) of every nature arising out of the active negligence by City Personnel or the gross or willful misconduct of City Personnel during the providing of Services hereunder.
8.2 In the event of concurrent negligence on the part of District, or any of its officers, directors, trustees, employees, agents or volunteers, and CITY or any of its officers, officials, employees, agents or volunteers, the liability for any and all such claims, demands and actions in law or equity for such losses, fines, penalties, forfeiture, costs and damages shall be apportioned under the State of California's theory of comparative negligence as presently established or as may be modified hereafter.
8.3 If a party which is required to provide indemnity under this Section 8 (“Indemnifying Party”) rejects a tender of defense by the Party entitled to receive indemnification under this Section 8 (“Indemnified Party”), and it is later determined that the Indemnified Party breached no duty of care and/or was immune from liability, the Indemnifying Party shall reimburse the Indemnified Party for any and all litigation expenses (including, without limitation, costs, attorney fees, expert witness fees and prevailing party fees and cost). A duty of care or immunity determination may be made by a jury or a court, including a declaratory relief determination by a court after the Indemnified Party settles a liability claim, with or without participation by the Indemnifying Party.
8.4 The Parties acknowledge that it is not the intent of the Agreement to create a duty of care by City that they would not owe in the absence of the Agreement. The Agreement does not create an affirmative duty of care (including, without limitation, a duty to protect, a duty to deter and/or a duty to intervene) by the City or City Personnel and the absence of City Personnel is not a breach of this Agreement. The Parties further acknowledge that by entering into this Agreement neither the City nor City Personnel nor the District or its personnel intend to waive any immunities to which they would be entitled in the absence of the Agreement.
4 2023-06-07
SECTION 9. INSURANCE
9.1 District, at its sole cost and expense, shall obtain and maintain, in full force and effect during the term of this Agreement, the insurance coverage described in Exhibit “B”. Exhibit “B” is attached to this Agreement and incorporated herein as though fully set forth. District and its contractors, if any, shall obtain a policy endorsement naming City and City Personnel as additional insureds under any general liability policy or policies.
9.2 All insurance coverage required hereunder shall be provided through carriers with AM Best’s Key Rating Guide ratings of A-:VII or higher which are licensed or authorized to transact insurance business in the State of California.
9.3 Certificates evidencing such insurance shall be filed with City concurrently with the execution of this Agreement. The certificates will be subject to the approval of the City and will contain an endorsement stating that the insurance is primary coverage and will not be canceled, or materially reduced in coverage or limits, by the insurer except after filing with the City thirty (30) days prior written notice of the cancellation or modification (except for non-payment of premium, in which case ten (10) days’ notice is required. If the insurer cancels or modifies the insurance and provides less than thirty (30) days’ notice to City, it shall provide the City written notice of the cancellation or modification within two (2) business days of the District’s receipt of such notice. District shall be responsible for ensuring that current certificates evidencing the insurance are provided to the City during the entire term of this Agreement.
9.4 The procuring of such required policy or policies of insurance will not be construed to limit the District’s liability hereunder nor to fulfill the indemnification provisions of this Agreement.
Notwithstanding the policy or policies of insurance, the District will be obligated for the full and total amount of any damage, injury, or loss caused by or directly arising as a result of the Services performed under this Agreement, including such damage, injury, or loss arising after the Agreement is terminated or the Term has expired.
SECTION 10. TERMINATION OR SUSPENSION OF AGREEMENT OR SERVICES
10.1 The Parties understand that staffing and/or operational demands may require City to withdraw the SRO for other duties and agree that City may do so at its discretion at any time. If the City withdraws the SRO pursuant to this Section, it will notify the District as soon as practical.
10.2 This City may suspend the performance of the Services, in whole or in part, or terminate this Agreement, with or without cause, by giving thirty (30) days prior written notice thereof to the District.
10.3 Upon such suspension or termination by City, City will be paid for the Services rendered or materials delivered to District in accordance with the Scope of Services on or before the effective date (i.e., 30 days after giving notice) of suspension or termination. The following Sections will survive any expiration or termination of this Agreement: 4, 5, 8 and 9.
10.4 No payment, partial payment, acceptance, or partial acceptance by City will operate as a waiver on the part of City of any of its rights under this Agreement.
10.5 Non-Allocation of Funds. The term of this agreement, and the services to be provided, are contingent upon the approval of funds by the California Department of Education, Community Schools Partnership Program, to the District. Should sufficient funds not be allocated to the District by the California Department of Education, Community Schools Partnership Program, the services provided 5 2023-06-07
may be modified as agreed to by the City and the District or this Agreement may be terminated by the District by giving the City thirty (30) days advanced written notice of termination.
SECTION 11. NOTICES
All notices hereunder will be given in writing and mailed, postage prepaid, by certified mail, addressed as follows:
To City:
ATTN: Chief of Police
With a copy to the City Manager
To District:
ATTN:
SECTION 12. CONFLICT OF INTEREST
12.1 Both Parties certify that they will comply with all laws applicable to governmental agencies and related conflicts of interest.
12.2 If the City determines the District is a “Consultant” as that term is defined by the Regulations of the Fair Political Practices Commission, District shall be required and agrees to file the appropriate financial disclosure documents required by the City Municipal Code and the Political Reform Act.
SECTION 13. NONDISCRIMINATION As set forth in the Kingsburg Municipal Code Section
2.48.140, District certifies that in the performance of this Agreement, it shall not discriminate in the employment of any person because of the race, skin color, gender, age, religion, disability, national origin, ancestry, sexual orientation, housing status, marital status, familial status, weight or height of such person. District acknowledges it has read and understands the provisions of Section 2.48.140 of the Kingsburg Municipal Code relating to Nondiscrimination Requirements and the penalties for violation thereof and agrees to meet all requirements of Section 2.48.140 pertaining to nondiscrimination in employment.
SECTION 14. PERSONAL INFORMATION If, pursuant to this Agreement with District, City shares with District personal information as defined in California Civil Code Section 1798.81.5(d) about a California resident (“Personal Information”), District shall maintain reasonable and appropriate security procedures to protect that) personal information and shall inform City immediately upon learning that there has been a breach in the security of the system or in the security of the personal information. District shall not use personal information for any purpose without City’s express written consent. Similarly, the City shall maintain reasonable and appropriate security procedures to protect personal information pertaining to District students.
SECTION 15. CONTROLLING LAW This Agreement, its validity, the construction of its terms, and the interpretation of rights and duties of the Parties hereto, shall be governed and construed under the laws of the State of California. In the event that an action is brought, the Parties agree that venue of such action will be vested exclusively in the state courts of California in the County of Fresno, State of 6 2023-06-07
California.
SECTION 16. PREVAILING PARTY The prevailing party in any action brought to enforce the provisions of this Agreement may recover its reasonable costs and attorneys' fees expended in connection with that action. The prevailing party shall be entitled to recover an amount equal to the fair market value of legal services provided by attorneys employed by it as well as any attorneys’ fees paid to third parties.
SECTION 17. SEVERABILITY If any part hereof is illegal or invalid for any reason, such illegality or invalidity shall not affect the validity of the remainder of this Agreement.
SECTION 18. INTEGRATION OF PRIOR TERMS AND CONDITIONS This Agreement, including all recitals [and Exhibits] constitutes the entire agreement of the Parties. This Agreement may be amended or modified only by the mutual written agreement of the Parties. This Agreement is invalid unless approved by the legislative body of each Party, although it may be executed by an authorized agent of each Party. An authorized agent of the City shall be a person specifically authorized by the legislative body of the City to execute this Agreement, at the level of City Manager, City Attorney or equivalent.
SECTION 19. SURVIVABILITY The indemnity sections shall survive termination or expiration of this Agreement.
IN WITNESS WHEREOF, the Parties hereto have by their duly authorized representatives executed this Agreement on the date first above written.
CITY OF KINGSBURG KINGSBURG ELEMENTARY
CHARTER SCHOOL
DISTRICT
Alexander J. Henderson Wesley Sever Ed.D.
City Manager Superintendent (or authorized agent)
APPROVED AS TO FORM:
Michael J. Noland
City Attorney
Attachments:
EXHIBIT “A”: SCOPE OF WORK
EXHIBIT “B”: INSURANCE REQUIREMENTS
7 2023-06-07
EXHIBIT “A”
SCOPE OF SERVICES
The City/District School Resource Officer shall be responsible for the following:
1. Campus Community Policing. The School Resource Officer (SRO) shall assist the District in making the grounds and adjacent grounds safe from criminal activity.
2. Truancy Issues. The SRO shall assist the District in resolving truancy issues, including attending Student Attendance Review Board (SARB) meetings, and Truancy Mediation Meetings with District Attorney; other duties may include providing information on criminal consequences of truancy.
3. Comply With Legal Reporting Requirements. The SRO shall assist the District in complying with legal reporting requirements, including completing the Monthly Report on the Detention of Minors form for the California Board of State and Community Corrections and completing the Annual Survey of Law Enforcement Facilities.
4. Community Involvement and Training. The SRO will teach classes about citizenship, safety, community involvement, and any other topic deemed appropriate for a specific grade level or group of students.
8 2023-06-07
EXHIBIT “B” INSURANCE REQUIREMENTS
KINGSBURG ELEMENTARY CHARTER SCHOOL DISTRICT (District), AT ITS SOLE EXPENSE, SHALL FOR THE
TERM OF THE AGREEMENT OBTAIN AND MAINTAIN INSURANCE IN THE AMOUNTS FOR THE COVERAGE SPECIFIED BELOW, AFFORDED BY COMPANIES WITH AM BEST’S KEY RATING OF A-:VII, OR HIGHER, LICENSED OR AUTHORIZED TO TRANSACT INSURANCE BUSINESS IN THE STATE OF CALIFORNIA.
AWARD IS CONTINGENT ON COMPLIANCE WITH CITY’S INSURANCE REQUIREMENTS, AS SPECIFIED, BELOW
TYPE OF COVERAGE MINIMUM TYPE MINIMUM LIMITS
EACH
OCCURRENCE
AGGREGATE
WORKER’S COMPENSATION
EMPLOYER’S LIABILITY
STATUTORY
$1,000,000
COMMERCIAL GENERAL
LIABILITY, INCLUDING
PERSONAL INJURY, BROAD
FORM PROPERTY DAMAGE
Coverage must be at least as
broad as ISO CG 00 01 and
must include property
damage, bodily injury and
personal injury coverage.
$5,000,000 $10,000,000
AUTOMOBILE LIABILITY,
INCLUDING ALL OWNED, HIRED,
NON-OWNED
District shall provide auto
liability coverage for owned,
non-owned, and hired autos
using ISO Business Auto
Coverage form CA 00 01, or
the exact equivalent, with a
limit of no less than
$5,000,000 per accident.
$5,000,000 $10,000,000
PROFESSIONAL LIABILITY,
INCLUDING, ERRORS AND
OMISSIONS, MALPRACTICE
(WHEN APPLICABLE), AND
NEGLIGENT PERFORMANCE
ALL DAMAGES $1,000,000
EMPLOYMENT PRACTICES
LIABILTY, INCLUDING COVERAGE
FOR THIRD-PARTY CLAIMS
Include coverage for any claim
brought against the City by or on
behalf of any third party claiming
actual or alleged discrimination,
sexual harassment or violation of
third party’s civil rights.
$1,000,000
DISTRICT, AT ITS SOLE COST AND EXPENSE, SHALL OBTAIN AND MAINTAIN, IN FULL FORCE AND EFFECT
THROUGHOUT THE ENTIRE TERM OF ANY RESULTANT AGREEMENT, THE INSURANCE COVERAGE HEREIN
DESCRIBED, INSURING NOT ONLY CONTRACTOR AND ITS SUBCONSULTANTS, IF ANY, BUT ALSO, WITH THE EXCEPTION OF WORKERS’ COMPENSATION, EMPLOYER’S LIABILITY AND PROFESSIONAL INSURANCE,
NAMING AS ADDITIONAL INSUREDS CITY, ITS COUNCIL MEMBERS, OFFICERS, AGENTS, EMPLOYEES, AND VOLUNTEERS.
9 2023-06-07
I. INSURANCE COVERAGE MUST INCLUDE:
A. A PROVISION FOR A WRITTEN THIRTY DAY ADVANCE NOTICE (TEN DAYS NOTICE
FOR CANCELLATION DUE TO NON-PAYMENT OF PREMIUM) TO CITY OF KINGSBURG CHANGE IN COVERAGE OR OF COVERAGE CANCELLATION; AND
B. A CONTRACTUAL LIABILITY ENDORSEMENT PROVIDING INSURANCE COVERAGE FOR CONTRACTOR’S AGREEMENT TO INDEMNIFY CITY.
C. DEDUCTIBLE AND/OR SELF-INSURANCE RETENTION AMOUNTS IN EXCESS OF $___,000 REQUIRE CITY’S PRIOR APPROVAL.
II. DISTRICT MUST SUBMIT CERTIFICATES(S) OF INSURANCE EVIDENCING REQUIRED COVERAGE.
III. ENDORSEMENT PROVISIONS, WITH RESPECT TO THE INSURANCE AFFORDED TO “ADDITIONAL INSUREDS”
A. PRIMARY COVERAGE: WITH RESPECT TO CLAIMS ARISING OUT OF THE OPERATIONS
OF THE NAMED INSURED, INSURANCE AS AFFORDED BY THIS POLICY IS PRIMARY
AND IS NOT ADDITIONAL TO OR CONTRIBUTING WITH ANY OTHER INSURANCE CARRIED BY OR FOR THE BENEFIT OF THE ADDITIONAL INSUREDS.
B. CROSS LIABILITY: THE NAMING OF MORE THAN ONE PERSON, FIRM, OR
CORPORATION AS INSUREDS UNDER THE POLICY SHALL NOT, FOR THAT REASON
ALONE, EXTINGUISH ANY RIGHTS OF THE INSURED AGAINST ANOTHER, BUT THIS
ENDORSEMENT, AND THE NAMING OF MULTIPLE INSUREDS, SHALL NOT INCREASE THE TOTAL LIABILITY OF THE COMPANY UNDER THIS POLICY.
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY:
AH
AGENDA ITEM: Easement Purchase Agreement and Grant of Right of Way Easement for Real Property along 18th Avenue between Tulare Street and Stroud Avenue ACTION REQUESTED: Ordinance _ √ Resolution √ Motion Receive/File
EXECUTIVE SUMMARY
The City of Kingsburg is pursuing a project to construct sidewalks along the west side of 18th Avenue between Sierra Street and Stroud Avenue. The project requires acquisition of additional street right of way from 10 adjacent properties along the project corridor. The City has hired a Right-of-Way Agent to coordinate the rightof-way acquisitions between the individual property owners and the City of Kingsburg. Appraisals of the properties have been prepared and reviewed in accordance with Caltrans and Federal Highway Standards and have been provided to the property owners (Grantors) for review. All Grantors, along with their APN and proposed compensation, can be found in Exhibit A. The Grantors have agreed to provide a Grant of Right of Way Easement (“Easement”) to the City across a portion of their property to the City in exchange the offered compensation as set forth in an Easement Purchase Agreement(EPA). All EPA’s and easements have been signed by the Grantors and are attached to this Staff Report. After the City executes the EPA’s, an escrow will be opened with each Grantor to finalize the transactions. The easement documents will then be taken to the Fresno County Recorder’s office for recordation. Upon recordation of the right-of-way easements, the construction of the sidewalk project can commence.
RECOMMENDED ACTION BY CITY COUNCIL
1. Adopt Resolution 2023-033 authorizing the Mayor to execute the Easement Purchase Agreements and accept the Grant of Easements for the portions of real property described in Exhibit A.
POLICY ALTERNATIVE(S)
1. Do not approve the Easement Purchase Agreements and do not accept the grant of easements and provide staff direction regarding the acquisition of an easement over a portion of the Property.
REASON FOR RECOMMENDATION/KEY METRIC
1. The Easements are necessary for the sidewalks to be constructed along the west side of 18th Avenue between Sierra Street and Stroud Avenue.
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
1. None
Meeting Date: 06/21/2023
Agenda Item: 5.5
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted?
3. If Budgeted, Which Line?
BACKGROUND INFORMATION
1. None
ATTACHED INFORMATION
1. Resolution 2023-033
2. Easement Purchase Agreements
3. Grant of Easements
Recording Requested by: )
)
City of Kingsburg )
)
and When Recorded, Mail to: )
)
City of Kingsburg )
1401 Draper Street )
Kingsburg, CA 93631 )
(Exempt from Recording Fees – Govt Cod Sec. 27383)
RESOLUTION NO. 2023-033
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF KINGSBURG
APPROVING EASEMENT PURCHASE AGREEMENTS AND ACCEPTING GRANT
OF EASEMENTS FOR RIGHT OF WAY PURPOSES FOR PORTIONS OF REAL
PROPERTY DESCRIBED IN EXHIBIT A
WHEREAS, portions of the real properties described in Exhibit “A” attached hereto and made part thereof (“properties”) are needed for the construction of sidewalks on the west side of 18th Avenue between Tulare Street and Stroud Avenue and; WHEREAS, the Grantors listed in Exhibit A attached hereto and made part thereof have agreed to grant to the City of Kingsburg (“City”) right of way easements across portions of ten properties (“easements”) and;
WHEREAS, the City desires to acquire the easements and; WHEREAS, Grantors have signed individual Easement Purchase Agreements which provide for the purchase of the easements by the City and a Grant of Right of Way Easement by the Grantors to the City.
NOW, THEREFORE, BE IT RESOLVED:
That the Kingsburg City Council approves the purchase of the easements from Grantors in accordance with the provisions of the Easement Purchase Agreements and authorizes the Mayor to sign the Easement Purchase Agreements on behalf of the City.
RESOLVED FURTHER: That the City accepts the Grant of Easement from the Grantors in accordance with the provisions of the individual Grant of Right of Way Easement documents.
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 of June, 2023 by the following vote:
Ayes: Councilmember(s):
Noes: Councilmember(s):
Absent: Councilmember(s):
Abstain: Councilmember(s):
Abigail Palsgaard, City Clerk
City of Kingsburg
Exhibit A
APN # Owner Compensation
394-113-03 Timothy Doughty and Christine Doughty, husband and wife as joint tenants
$1,450.00
394-113-04 Barbra S. Mathews, Trustee, The Barbra S. Mathews Living Trust dates Febraury 27,2018 $9,250.00
394-113-05 Jeffery Guy Martin and Celeste Marie Martin, husband and wife as joint tenants $7,950.00
391-113-06 Wayne D. Larson and Janet E. larson, Co-Trustees of Wayne D and Janet E. Larson Revocle Living Trust of 2005 $9,275.00
394-113-07 Jerry C. Hentzler and Virgina K. Bollinger, husband and wife as joint tenants
$7,375.00
394-133-05 Caroline Behymer as Trustee of the Robert Erickson Grantor Trust created on April 2, 2020
$2,325.00
394-133-12 Steven A. Sanchez and Sheila M. Sanchez, Husband and Wife as Joint Tenants
$10,000.00
394-133-22 Jesuse Vera and Maria Vera, husband and wife and Jose Vera, a signle man as joint tenants
$5,000.00
394-133-25 Kimberly G. Brooks, an umarried woman
$5,175.00
394-133-31 Richard E Schuil and Necia Schuil, husband and wife as community property with right of surviorship $1,375.00
1 PROJECT: City of Kingsburg – 18th Avenue Sidewalk Improvement Project APN # 394-133-12 (portion of)
EASEMENT PURCHASE AGREEMENT
This Easement Purchase Agreement (“Agreement”) is made and entered into the ___day of __________, 2023 (“Effective Date”) by and between the City of Kingsburg, a charter city and municipal corporation (“City”), and Steven A. Sanchez and Sheila M. Sanchez, Husband and Wife as Joint Tenants, referred to as “Owner”.
RECITALS
A. The Owner owns that certain real property located in the City of Kingsburg, California, which is a portion of APN: 394-133-12 and identified and depicted on Exhibit “A” which is attached hereto and made a part hereof (“Easement Area”).
B. The Owner desires to transfer to the City an easement over the Easement Area to construct, install, maintain, repair and operate sidewalk improvements along the west side of 18th Avenue from Sierra Street to Stroud Avenue, Kingsburg California (“Easement”).
NOW THEREFORE, in consideration of the mutual covenants set forth in this Agreement and for other good and valuable consideration, the receipt and adequacy of which is hereby acknowledged, and intending to be legally bound, the parties agree as follows.
1. AGREEMENT TO SELL AND PURCHASE
Owner agrees to sell and convey to City, and City agrees to purchase from Owner, pursuant to the terms and conditions set forth in this Agreement, the Easement over the Easement Area. The form of the Grant of Easement is in the form of Exhibit “B” which is attached hereto and made a part hereof (“Grant of Easement”).
2. PURCHASE PRICE
City shall pay Owner the sum of Ten Thousand Dollars and 0/100 ($10,000.00) (“Purchase Price”) for the purchase of the Easement and all improvements within easement area, damages, and severance, if any claimed by Owner.
3. CONDITION OF TITLE
Owner warrants that:
A. Owner owns the Easement Area and is empowered and has all legal authority to execute this Agreement and the Grant of Easement. The Owner holds fee simple title to the Easement Area.
2 B. The Easement Area is not encumbered by any mortgage, deed of trust, or other encumbrance evidencing indebtedness and is not encumbered by any lease, rental agreement or any other possessory interest of any other person or entity.
C. To the best of Owner’s knowledge, there is no contamination, hazardous waste, contaminants, pollutants, waste, hazardous substances, hazardous materials, toxic substance or petroleum based products as those terms are defined under any local, state or federal law, regulation or ordinance in existence on or below the surface of the Easement Area, or any real property adjacent to the Easement Area including, without limitation, impacts to the soil, subsoil or ground water, which constitutes a violation of any law, rule or regulation of any governmental entity having jurisdiction thereof.
D. Owner has received no notice and has no knowledge of any violation of any applicable law, ordinance, rule, regulation or requirement of any governmental agency, body or subdivision affecting or relating to the Easement Area.
E. This Agreement and the Grant of Easement are and shall be valid, legally binding obligations of and enforceable against Owner in accordance with their terms subject to any limitation under applicable law.
4. TITLE
City may obtain a CLTA extended coverage of title insurance in the amount of the Purchase Price insuring that title to the Easement is vested in the City upon recording of the Easement (“Title Policy”).
5. ESCROW
Unless extended by mutual agreement of the parties, the escrow shall close within sixty (60) days after the effective date of this Agreement and shall be the date the Grant of Easement is recorded in the Fresno County Recorder’s Office (“Close of Escrow”). The Parties agree to extend the date of Close of Escrow to allow the Owner to remove any liens and encumbrances from title to the Easement Area as required by the provisions of this Agreement.
A. The escrow holder may expend any or all monies payable under this Agreement and deposited into escrow to discharge any obligations of Owner which are liens or encumbrances upon the Property, including, but not limited to, those arising from judgements, assessments, delinquent taxes for other than the fiscal year in which the escrow closes, or debts secured by deeds of trust or mortgages. The escrow holder shall release payment to Owner, return any credited amounts to City, and record the Grant of Easement in the Fresno County Recorder’s Office.
B. This Agreement may serve in whole or in part as escrow instructions. The issuance of any further escrow instructions shall be the sole responsibility 3 of the escrow holder. The Owner agrees to execute such additional documents as may be reasonably necessary to consummate the purchase and sale herein contemplated.
6. OBLIGATIONS OF ESCROW HOLDER FOLLOWING CLOSING DATE
A. RECORDING - Record the Grant of Easement Deed (marked for return to City) with the Fresno County Recorder.
B. TITLE POLICY – Cause title policy to be issued.
C. FUNDS - Disburse funds to Owner, less prorated amounts and costs and expenses to be paid by or on behalf of Owner pursuant to this Agreement, and charge City for those costs and expenses to be paid by City pursuant to this Agreement and disburse any net funds remaining after the preceding disbursements, if any, to City.
D. DOCUMENTS – Prepare and deliver to both Owner and City one signed copy of escrow holder’s closing statement showing all receipts and disbursements of the escrow, as well as any other instructions jointly issued by Owner and City.
7. INDEMNIFICATION
A. OWNER’S INDEMNIFICATION - Owner shall indemnify, defend, and hold City and its officials, officers and employees free and harmless from any and all claims that any third parties may make or assert against the City with respect to ownership, use and operation of the Easement Area and the improvements thereon prior to the City taking possession of the Easement Area and Owner’s breach of any provision of this Agreement. The provisions of this Section 7. A. shall survive the transfer of the Easement to the City.
B. CITY’S INDEMNIFICATION - City shall indemnify, defend, and hold Owner and its partners, owners, directors, officers and employees free and harmless from any and all claims that any third parties may make or assert against the Owner with respect to construction, use and operation of the Easement Area by the City and the improvements thereon constructed and installed by the City and City’s breach of any provision of this Agreement.
The provisions of this Section 7.B. shall survive the transfer of the Easement to the City.
8. DELIVERY OF DOCUMENTS
The Agreement and the Grant of Easement shall be executed and delivered by Owner to City. City shall not be deemed to have accepted delivery of the Grant of Easement until such time as the Grant of Easement is recorded in the Official Records of the County of Fresno, California.
4 9. POSSESSION
Notwithstanding any other provision in this Agreement, the parties agree that the City will obtain the right of possession and use of the Easement Area described in this Agreement and the Grant of Easement, including, without limitation, the right to remove and dispose of improvements located on or in the Easement Area on the date the amount of funds as specified in Section 2 are deposited into the escrow controlling this transaction. The parties further agree that the Purchase Price includes full payment for such possession and use from and after said date. At any time after the opening of escrow and upon City’s request, Owner will deliver possession of the Easement Area to the City.
10. NOTIFICATION TO ASSESSOR
City shall provide the Fresno County Assessor with a copy of this Agreement once it is executed and recorded so that the Fresno County Assessor may determine whether there will be an apportionment and cancellation of any taxes resulting for the Grant of Easement.
11. ENVIRONMENTAL ASSESSMENT PRIOR TO CLOSE OF ESCROW
Owner agrees that City may wish to perform an environmental assessment of the parcel of land which includes the Easement Area. Such an assessment shall include a Phase I analysis, and, if necessary, thereafter, a Phase II analysis. A Phase II analysis may require test borings to determine the existence and extent of any toxic substances or hazardous materials on or under the property subject to the Easement (“Property”). City shall return the Property to its pre-existing condition if test borings are done and if the City does not purchase the Easement.
12. PURCHASE CONTINGENT ON PROPERTY BEING FREE OF TOXICS
AND FREE OF LIENS
Owner understands and agrees that City has no obligation to purchase the Easement if the City determines, in its sole discretion, that: (i) the Property contains toxic and/or hazardous materials. City will provide to Owner all test results obtained during any environmental assessment, or (ii) if the City determines, in its sole discretion, the Property is subject to liens or encumbrances that cannot or will not be removed by Owner. Owner and City shall open an escrow with a title company selected by City to allow the City to review the title to the Property and facilitate the recordation of the Grant of Easement. Owner and City will equally share all escrow fees and title costs.
13. SEVERABILITY
If any provision in this Agreement is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remaining provisions shall continue in full force without being impaired.
5 14. GOVERNING LAW/VENUE
This Agreement shall be governed by and construed in accordance with the laws of the State of California. Any legal action concerning this Agreement shall be venued in the Superior Court of Fresno County.
15. SALE UNDER THREAT OF EMINENT DOMAIN
City acknowledges that Owner is selling the Easement to the City under threat of eminent domain. If a dispute arises based on the terms and conditions of this Agreement and/or the performance of any responsibilities or obligations by the Parties, set forth in this Agreement, the prevailing party shall recover all reasonable costs and attorneys’ fees.
16. HEIRS, SUCCESSORS AND ASSIGNS
This Agreement shall bind upon the respective heirs, personal representatives, successors, and assigns of the parties to this Agreement. Owner may not assign this Agreement and Owner’s rights and obligations under this Agreement to any other person or entity. Any assignments of this Agreement must be approved in writing by both parties.
17. ENTIRE AGREEMENT
This Agreement and the items incorporated herein contain all of the agreements of the Parties hereto with respect to the matters contained herein, and no prior agreement or understanding pertaining to any such matter shall be effective for any purpose. No provisions hereof may be amended or modified in any manner whatsoever except by an agreement in writing signed by duly authorized representatives of each of the Parties hereto, except that any modifications which relate to the adjustment of time limitations (except the Closing) or the form of documents may be made by joint agreement of legal counsel to the Parties. 6 IN WITNESS WHEREOF, the parties have executed this Agreement as set forth below:
GRANTOR(S):
Steven A. Sanchez and Sheila M. Sanchez,
Husband and Wife as Joint Tenants
By: _________________________________
Steven A. Sanchez
Date: _______________________
GRANTEE:
The City of Kingsburg, a Charter City
and municipal corporation
__________________________________
Vince Palomar, Mayor
Date: _____________________
By: _________________________________
Sheila M. Sanchez
Date: _______________________
7 EXHIBIT “A”
Easement Area Legal Description
8 9
10 11
EXHIBIT “B”
Form of Grant of Easement
12 Recording Requested By
CITY OF KINGSBURG
When Recorded Mail To:
CITY OF KINGSBURG
1401 Draper Street
Kingsburg, CA 93631
(Space Above This Line for Recorder's Use)
FREE RECORDING REQUESTED
DOCUMENTARY TRANSFER TAX $ NONE
Per Gov’t Code 11922
APN: 394-133-12
GRANT OF EASEMENT
KNOW ALL MEN BY THESE PRESENTS, Steven A. Sanchez and Sheila M. Sanchez, Husband and Wife as Joint Tenants (“Grantor”), for valuable consideration, the receipt and adequacy of which is hereby acknowledged, and the covenants hereinafter contained, hereby grants, transfers and conveys to the City of Kingsburg, a Charter City and municipal corporation, and all of its successors and assigns (collectively “Grantee”) the exclusive and irrevocable right and easement, in perpetuity, to construct, install, maintain, repair and operate sidewalk and roadway improvements , upon and across certain real property owned by Grantor within the City of Kingsburg, County of Fresno, State of California, more particularly described and depicted in Exhibit “A” which is attached hereto and made a part hereof (“Easement Area”). The Easement Area is approximately 711 square feet in size.
This Grant of Easement shall and does include, without limitation, the right of ingress and egress on, over, across and through the Easement Area for all purposes necessary in the exercise of the rights granted hereunder including, without limitation, construction, installation, maintenance repair and operation of sidewalk and roadway improvements.
The above-described rights and easements shall inure to the benefit of and be binding upon the successors and assigns of the parties hereto and shall continue in perpetuity.
Executed this ___ day of _______________, 2023 at Kingsburg, California
GRANTOR: Steven A. Sanchez and Sheila M. Sanchez, Husband and Wife as Joint Tenants
By: _______________________________ Date: ___________________________ Steven A. Sanchez
By: _______________________________ Date: ___________________________ Sheila M. Sanchez
13 14
15 16
STATE OF CALIFORNIA )
) ss.
COUNTY OF FRESNO )
On ________________, 2023, before me, _________________________________, Notary Public, personally appeared __________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature_____________________________ (Seal)
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. 17 STATE OF CALIFORNIA )
) ss.
COUNTY OF FRESNO )
On _________________, 2023, before me, _________________________________, Notary Public, personally appeared _____________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature_____________________________ (Seal)
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. 18 CERTIFICATE OF ACCEPTANCE
(California Government Code Section 27281)
This is to certify that the interest in real property conveyed by that certain Grant of Easement dated as of_____________________, 2023, from Steven A. Sanchez and Sheila M. Sanchez, Husband and Wife as Joint Tenants is hereby accepted by the order of the City Council of the City of Kingsburg on ___________________, and the grantee consents to the recordation thereof by its duly authorized officer.
Dated as of: ________________, 2023
By: ____________________________
Title: ________________________
ATTEST: __________________________
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Christina Windover, Assistant City Manager/Administrative Services Director REVIEWED BY: AH
AGENDA ITEM: January 1, 2023 Salary Chart Correction & July 1, 2023 Update ACTION REQUESTED: ___Ordinance ___Resolution __Motion _____Receive/File
EXECUTIVE SUMMARY
Staff is updating the Salary Chart (effective on January 1, 2023) to correct a typo that was discovered after Council approved the original salary chart. The correction is for the Police Sergeant (hired after 1/1/2015) position. I have included the redline version showing the error and an updated version without the error.
The July 1, 2023 Salary Chart reflects the Kingsburg Police Officer’s Association MOU wage increase of
2.5% of base wages. Other changes to the salary chart include (1) new formatting, and (2) changing the reported wages from monthly amounts to annual amounts. The purpose of the change is to make wages more transparent and in-line with industry standards. The monthly amount on the wage schedule causes employees confusion over their hourly rate because it requires additional calculations to get their hourly rate. To get the hourly rate using the monthly calculation, the formula is: Monthly rate multiplied by 12 (months in a year) to get the annual amount – then to divide the annual amount by 2080 (hours worked in a year for most full-time positions). By changing the wages to annual amounts, employees only need to divide by the correct number of hours worked in a year. Finally, the city’s official wage schedule is in our Springbrook payroll & accounting system. Using the annual amounts allows staff to generate salary charts, process wage increases, and conduct audits to prevent errors.
RECOMMENDED ACTION BY CITY COUNCIL
1. Approve the proposed Salary Charts.
POLICY ALTERNATIVE(S)
1. City ordinance and CalPERS require employee wages be approved by the governing body of the agency.
Council can direct staff to revise the salary chart and provide direction.
REASON FOR RECOMMENDATION/KEY METRIC
1. The Council has oversight on all wages associated with City positions. This is part of our financial stability initiative.
Meeting Date: 06/21/2023
Agenda Item: 5.6
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
Council approves all Salary Charts.
BACKGROUND INFORMATION
See Executive Summary.
ATTACHED INFORMATION
1. October 19, 2022 Salary Chart showing base wages prior to the incorrect increase on January 1, 2023.
2. Proposed red-lined Salary Chart – effective on January 1, 2023 with edits (in red) Revision #2.
3. July 1, 2023 Salary Chart red-line with January 1, 2023 wages and proposed July 2023 wages.
4. July 1, 2023 Official Salary Chart
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? Varies
CITY OF KINGSBURG SALARY CHART
EFFECTIVE DATE October 19, 2022
POSITION SALARY STEPS-PAID MONTHLY UNLESS NOTED *
A B C D E
----------------- ----------------- ----------------- ----------------- ----------------- City Hall
BUILDING OFFICIAL 5413 5684 5968 6266 6580
BUILDING INSPECTOR II/CODE ENFORCEMENT 4375 4594 4823 5064 5318 BUILDING INSPECTOR I/CODE ENFORCEMENT 3650 3832 4024 4225 4437 CITY CLERK 7885 8279 8693 9127 9584
$ 94,615.00 $ 99,345.75 $ 104,313.04 $ 109,528.69 $ 115,005.12 CITY MANAGER 14628
COMMUNITY DEVELOPMENT DIRECTOR 9941 10438 10960 11508 12084 $ 119,295.00 $ 125,259.75 $ 131,522.74 $ 138,098.87 $ 145,003.82 COMMUNITY SERVICES DIRECTOR 8227 8638 9070 9524 10000
98725.0 103661.3 108844.3 114286.5 120000.9
DIRECTOR OF ADMINISTRATIVE SERVICES 10421 10942 11489 12064 12667 $ 125,055.00 $ 131,307.75 $ 137,873.14 $ 144,766.79 $ 152,005.13 FINANCE DIRECTOR-TREASURER 9941 10438 10960 11508 12084 $ 119,295.00 $ 125,259.75 $ 131,522.74 $ 138,098.87 $ 145,003.82 MANAGEMENT ASSISTANT 3938 4135 4341 4559 4786
MANAGEMENT INTERN 15/HR
NEIGHBORHOOD IMPROVEMENT OFFICER 21.25/HR
PART-TIME CITY HALL CLERK 15.19/HR
City Council
COUNCILMEMBER-MAYOR STIPEND 300
COUNCILMEMBER STIPEND 250
Fire Department
FIRE CHIEF 10970 11518 12094 12699 13334
$ 131,635.00 $ 138,216.75 $ 145,127.59 $ 152,383.97 $ 160,003.17 FIRE CAPTAIN/EMT REGULAR 5197 5456 5729 6016 6317
FIRE CAPTAIN/PARAMEDIC REGULAR 5573 5852 6145 6452 6774 ENGINEER/EMT 4405 4626 4857 5100 5355
ENGINEER/PARAMEDIC REGULAR 4715 4951 5198 5458 5731
FIREFIGHTER/PARAMEDIC REGULAR 4491 4715 4951 5198 5458
FIREFIGHTER/EMT REGULAR 4196 4405 4626 4857 5100
FIREFIGHTER/PARAMEDIC REGULAR MON-FRI 3364 3532 3708 3894 4088 PARAMEDIC REGULAR MON-FRI 3282 3446 3618 3799 3989
PARAMEDIC SHIFT SCHEDULE 4460 4683 4918 5163 5422
PARAMEDIC (NON-SAFETY) PART-TIME 20.98/HR
FIRE DEPT. ADMINISTRATIVE ASSISTANT 4230 4441 4663 4897 5141 PART-TIME FIREFIGHTER/EMT LEVEL I 15/HR
PART-TIME FIREFIGHTER/EMT LEVEL II 16/HR
PART-TIME FIREFIGHTER/EMT LEVEL III 17/HR
PART-TIME FIREFIGHTER/PARAMEDIC LEVEL I 16/HR
PART-TIME FIREFIGHTER/PARAMEDIC LEVEL II 18/HR
RESERVE FIREFIGHTER/PARAMEDIC LEVEL III 20.98/HR
RESERVE SPECIAL ASSIGNMENT 21/HR
Police Department
CHIEF OF POLICE 10970 11518 12094 12699 13334
$ 131,635.00 $ 138,216.75 $ 145,127.59 $ 152,383.97 $ 160,003.17 POLICE LIEUTENANT 8203 8613 9044 9496 9970
POLICE SERGEANT 6427.07 6748 7086 7440 7812
POLICE SERGEANT (Hired 1/1/15 or after) 6302.07 6617 6948 7295 7660 POLICE OFFICER 5036 5288 5552 5830 6121
POLICE OFFICER (Hired 1/1/15 or after) 4938 5185 5444 5716 6002 POLICE RECRUIT (Effective 10/20/2021) 21.00/HR
RECORDS SUPERVISOR 4612 4843 5085 5339 5606
POLICE DEPT. ADMINISTRATIVE ASSISTANT 4230 4441 4663 4897 5141 POLICE SERVICES TECHNICIAN 3614 3794 3984 4183 4392
POLICE RESERVE-LEVEL 1 21.00/HR
Public Works Department
PUBLIC WORKS DIRECTOR 9941 10438 10960 11508 12084
$ 119,295.00 $ 125,259.75 $ 131,522.74 $ 138,098.87 $ 145,003.82 ASSISTANT PUBLIC WORKS DIRECTOR 6697 7031 7383 7752 8140 PUBLIC WORKS SUPERINTENDENT 5277 5541 5818 6108 6414
MAINTENANCE WORKER I 3244 3406 3576 3755 3943
MAINTENANCE WORKER II/Mech/Pool 3391 3560 3739 3925 4122 MAINTENANCE WORKER III 4017 4218 4428 4650 4882
WATER OPERATOR I 3538 3715 3901 4096 4301
WATER OPERATOR II 4181 4390 4609 4840 5082
WATER OPERATOR III 5070 5324 5590 5869 6163
PART TIME PUBLIC WORKS CLERK 15/HR
PART TIME METER READER 15.00/HR
Senior Center
SENIOR CITIZEN COORDINATOR 2670 2804 2944 3091 3246
NUTRITION COORDINATOR 16.00/HR
Miscellaneous
COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT 3339 3506 3681 3865 4058 COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT W/PLANNING COMMISSIO 3506 3681 3865 4059 4262 COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT II 3667 3850 4043 4245 4457 COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT II W/ PLANNING COMMIS 3849 4042 4244 4456 4679 ADMINISTRATIVE ASSISTANT 2521 2647 2780 2918 3064
ACCOUNTANT 4800 5040 5292 5557 5834
ACCOUNT CLERK I 3120 3276 3440 3612 3793
ACCOUNT CLERK II W/ACCOUNTS PAYABLE/PAYROLL 3590 3770 3958 4156 4364 ACCOUNT CLERK II 3421 3592 3771 3960 4158
ACCOUNT CLERK III 3761 3949 4146 4354 4571
RECREATION SITE SUPERVISOR 16.25/HR
RECREATION LEADER 15/HR
RECREATION LEADER/RETURN LEADER 15.75/HR
LIFEGUARD 15/HR
LIFEGUARD/RETURN GUARD 15.75/HR
LEAD GUARD 16/HR
POOL CASHIER 15.00/HR
POOL MANAGER 16.25/HR
AQUA AEROBICS INSTRUCTOR 18.00/HR
LEAD AQUA AEROBICS INSTRUCTOR 19.50/HR
* Some variation may exist between the City's official accounting system (Springbrook) and this report due to rounding.
CITY OF KINGSBURG SALARY CHART
EFFECTIVE DATE January 1, 2023 *Corrected on 1-18-2023 - Corrected SGTs POSITION SALARY STEPS-PAID MONTHLY UNLESS NOTED *
A B C D E
----------------- ----------------- ----------------- ----------------- ----------------- City Hall
BUILDING OFFICIAL 5630 5911 6207 6517 6843
BUILDING INSPECTOR II/CODE ENFORCEMENT 4550 4777 5016 5267 5530 BUILDING INSPECTOR I/CODE ENFORCEMENT 3796 3986 4185 4394 4614 CITY CLERK 8200 8610 9040 9492 9967
CITY MANAGER 14628
COMMUNITY DEVELOPMENT DIRECTOR 10339 10856 11399 11969 12567 COMMUNITY SERVICES DIRECTOR 8227 8638 9070 9524 10000
ASSISTANT CITY MANAGER/ADMINISTRATIVE SERVICES DIRECTOR 10838 11380 11949 12546 13174 FINANCE DIRECTOR-TREASURER 10339 10856 11399 11969 12567 MANAGEMENT ASSISTANT 4095 4300 4515 4741 4978
MANAGEMENT INTERN 15.50/HR
NEIGHBORHOOD IMPROVEMENT OFFICER 21.75/HR
PART-TIME CITY HALL CLERK 15.69/HR
City Council
COUNCILMEMBER-MAYOR STIPEND 300
COUNCILMEMBER STIPEND 250
Fire Department
FIRE CHIEF 11408 11979 12578 13207 13867
FIRE CAPTAIN/EMT REGULAR 5430 5702 5987 6286 6601
FIRE CAPTAIN/PARAMEDIC REGULAR 5824 6115 6421 6742 7079 ENGINEER/EMT 4604 4834 5076 5329 5596
ENGINEER/PARAMEDIC REGULAR 4927 5174 5432 5704 5989
FIREFIGHTER/PARAMEDIC REGULAR 4693 4927 5174 5432 5704
FIREFIGHTER/EMT REGULAR 4384 4604 4834 5076 5329
FIREFIGHTER/PARAMEDIC REGULAR MON-FRI 3515 3691 3875 4069 4272 PARAMEDIC REGULAR MON-FRI 3429 3601 3781 3970 4169
PARAMEDIC SHIFT SCHEDULE 4661 4894 5139 5396 5666
PARAMEDIC (NON-SAFETY) PART-TIME 21.48/HR
EMT (NON-SAFETY) SHIFT SCHEDULE** 16.00 16.80 17.64 18.52 19.45 FIRE DEPT. ADMINISTRATIVE ASSISTANT 4399 4619 4850 5092 5347 PART-TIME FIREFIGHTER/EMT LEVEL I 15.50/HR
PART-TIME FIREFIGHTER/EMT LEVEL II 16.50/HR
PART-TIME FIREFIGHTER/EMT LEVEL III 17.50/HR
PART-TIME FIREFIGHTER/PARAMEDIC LEVEL I 16.50/HR
PART-TIME FIREFIGHTER/PARAMEDIC LEVEL II 18.50/HR
RESERVE FIREFIGHTER/PARAMEDIC LEVEL III 21.48/HR
RESERVE SPECIAL ASSIGNMENT 21.50/HR
Police Department
CHIEF OF POLICE 11408 11979 12578 13207 13867
POLICE LIEUTENANT 8531 8958 9406 9876 10370
POLICE SERGEANT 6588 6917 7263 7626 8007
POLICE SERGEANT (Hired 1/1/15 or after) 6302 6617 6948 7295 7660 POLICE OFFICER 5162 5420 5691 5975 6274
POLICE OFFICER (Hired 1/1/15 or after) 5061 5314 5580 5859 6152 POLICE RECRUIT (Effective 10/20/2021) 21.50/HR
RECORDS SUPERVISOR 4727 4964 5212 5472 5746
POLICE DEPT. ADMINISTRATIVE ASSISTANT 4399 4619 4850 5092 5347 POLICE SERVICES TECHNICIAN 3704 3889 4084 4288 4502
POLICE RESERVE-LEVEL 1 21.50/HR
Public Works Department
PUBLIC WORKS DIRECTOR 10339 10856 11399 11969 12567
ASSISTANT PUBLIC WORKS DIRECTOR 6964 7313 7678 8062 8465 PUBLIC WORKS SUPERINTENDENT 5488 5762 6050 6353 6670
MAINTENANCE WORKER I 3374 3542 3719 3905 4101
MAINTENANCE WORKER II/Mech/Pool 3527 3703 3888 4082 4287 MAINTENANCE WORKER III 4177 4386 4606 4836 5078
WATER OPERATOR I 3680 3864 4057 4260 4473
WATER OPERATOR II 4348 4565 4794 5033 5285
WATER OPERATOR III 5273 5536 5813 6104 6409
PART TIME PUBLIC WORKS CLERK 15.50/HR
PART TIME METER READER 15.50/HR
Senior Center
NUTRITION COORDINATOR 16.50/HR
Miscellaneous
COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT 3472 3646 3828 4020 4221 COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT W/PLANNING COMMISSIO 3646 3829 4020 4221 4432 COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT II 3814 4004 4205 4415 4636 COMMUNITY DEVELOPMENT ADMINISTRATIVE ASSISTANT II W/ PLANNING COMMIS 4003 4203 4414 4634 4866 ACCOUNTANT 4992 5242 5504 5779 6068
PAYROLL SPECIALIST 4336 4552 4780 5019 5270
ACCOUNT CLERK I 3245 3407 3578 3756 3944
ACCOUNT CLERK II W/ACCOUNTS PAYABLE/PAYROLL 3734 3921 4117 4322 4539 ACCOUNT CLERK II 3558 3736 3922 4118 4324
ACCOUNT CLERK III 3911 4107 4312 4528 4754
RECREATION SITE SUPERVISOR 16.75/HR
RECREATION LEADER 15.50/HR
RECREATION LEADER/RETURN LEADER 16.25/HR
LIFEGUARD 15.50/HR
LIFEGUARD/RETURN GUARD 16.25/HR
LEAD GUARD 16.50/HR
POOL CASHIER 15.50/HR
POOL MANAGER 16.75/HR
AQUA AEROBICS INSTRUCTOR 18.50/HR
LEAD AQUA AEROBICS INSTRUCTOR 20.00/HR
TROLLEY DRIVER 30.00/HR 50.00/HR HOLIDAYS
* Some variation may exist between the City's official accounting system (Springbrook) and this report due to rounding. **Shift schedule 2912 hours-No FLSA Exemption
Salary Chart Redline 1-1-23 to 7-1-23
A B C D E
Administration
Community Development Director 124,067 130,270 136,784 143,623 150,804 Building Official 67,560 70,933 74,467 78,175 82,101
Bld. Ins/ Code Enforc I 44,424 46,649 48,961 51,419 53,978 Bld. Ins.Code Enforc II 53,280 55,941 58,748 61,700 64,782 Dept Secretary 11 w/Plan Com 48,045 50,444 52,960 55,607 58,384 Neighborhood Improvement Officer/ Hourly 21.75
Finance Director 124,067 130,270 136,784 143,623 150,804 Accountant 59,904 62,899 66,044 69,346 72,814
PT Account Clerk 1/ Hourly 18.72 19.85 20.64 21.67 22.76 Account Clerk 1 38,942 40,891 42,941 45,093 47,333
Account Clerk II 42,694 44,817 47,056 49,427 51,899
Account Clerk II W/AP 44,802 47,042 49,412 51,884 54,458 Account Clerk III 46,940 49,281 51,768 54,342 57,061
Payroll Specialist 52,028 54,629 57,360 60,228 63,240
Administrative Assistant 30,244 31,768 33,348 35,011 36,773 City Clerk 98,400 103,320 108,486 113,910 119,605
Community Services Director 102,674 107,808 113,198 118,858 124,801 Director Admin Srvcs 130,057 136,560 143,388 150,557 158,085 City Hall Intern/ Hourly 15.50
Management Assistant 47,952 50,363 52,874 55,513 58,308 Fire
Fire Chief 136,900 143,745 150,933 158,479 166,403
Fire Adm Assistant 52,795 55,437 58,197 61,120 64,153
Fire Captain EMT 65,154 68,408 71,852 75,436 79,225
Fire Captain Paramedic 69,886 73,392 77,056 80,908 84,917 Fire Engineer/Paramedic 59,127 62,088 65,181 68,444 71,864 Firefighter/EMT 52,614 55,248 58,000 60,909 63,949
Firefighter/Paramedic 56,304 59,105 62,025 65,199 68,449 Firefighter/Paramedic 40 HR WW 42,183 44,293 46,507 48,827 51,264 Fire Reserve/ Hourly 15.50 16.50 17.50
Paramedic/ Hourly 21.48
Police
Police Chief 136,900 143,745 150,933 158,479 166,403
Police Lieutenant 102,370 107,489 112,863 118,506 124,432 Police Sergeant Classic 79,053 83,006 87,156 91,514 96,089 Proposed Increase (2.5%) 81,029 85,081 89,335 93,801 98,492 Police Sergeant hired+ 1/1/15 77,515 81,391 85,461 89,734 94,220 Proposed Increase (2.5%) 79,453 83,426 87,597 91,977 96,576 Police Officer 61,941 65,037 68,277 71,689 75,303
Proposed Increase (2.5%) 63,490 66,663 69,984 73,481 77,186 Police Officer hired+ 1/1/15 60,732 63,770 66,938 70,278 73,820 Proposed Increase (2.5%) 62,250 65,364 68,611 72,035 75,666 Police Recruit / Hourly 21.50
Police Admin Assistant 52,795 55,437 58,197 61,120 64,175 Police Service Technician 44,443 46,654 48,997 51,460 54,011 Proposed Increase (2.5%) 45,554 47,820 50,222 52,746 55,362 Police Records Supervisor 56,727 59,563 62,541 65,668 68,951 Proposed Increase (2.5%) 58,145 61,052 64,105 67,310 70,675 Community Services
Pool Manager/ Hourly 16.75
Aqua Aerobics Instructor/ Hourly 18.50
Lead Aqua Aerobics Instructor/ Hourly 20.00
Lead Guard/ Hourly 16.50
Lifeguard/ Hourly 15.50
Return Lifeguard/ Hourly 16.25
Pool Cashier/ Hourly 15.50 15.50
Nutrition Coordinator/ Hourly 14.50 15.50 16.50
Recreation Leader/ Hourly 15.50
Recreation Leader 1+ yr/ Hourly 16.25
Recreation Site Supervisor/ Hourly 16.75
Public Works
Public Works Director 124,067 130,270 136,784 143,623 150,804 Public Works Superintendent 65,853 69,146 72,603 76,233 80,045 Maintenance Worker I 40,484 42,490 44,613 46,838 49,179 Maintenance Worker III 50,125 52,640 55,287 58,035 60,943 Maintenance Worker II 42,316 44,424 46,649 48,961 51,419 Trolley Driver/ Hourly 30.00
Water Operator I 44,148 46,358 48,670 51,113 53,644
Water Operator II 52,160 54,763 57,512 60,391 63,401
Water Operator III 63,270 66,440 69,756 73,260 76,925
Salary Chart as of 7/1/2023
A B C D E
Administration
Community Development Director 124,067 130,270 136,784 143,623 150,804 Building Official 67,560 70,933 74,467 78,175 82,101
Bld. Ins/ Code Enforc I 44,424 46,649 48,961 51,419 53,978 Bld. Ins.Code Enforc II 53,280 55,941 58,748 61,700 64,782 Dept Secretary 11 w/Plan Com 48,045 50,444 52,960 55,607 58,384 Neighborhood Improvement Officer/ Hourly 21.75
Finance Director 124,067 130,270 136,784 143,623 150,804 Accountant 59,904 62,899 66,044 69,346 72,814
PT Account Clerk 1/ Hourly 18.72 19.85 20.64 21.67 22.76 Account Clerk 1 38,942 40,891 42,941 45,093 47,333
Account Clerk II 42,694 44,817 47,056 49,427 51,899
Account Clerk II W/AP 44,802 47,042 49,412 51,884 54,458 Account Clerk III 46,940 49,281 51,768 54,342 57,061
Payroll Specialist 52,028 54,629 57,360 60,228 63,240
Administrative Assistant 30,244 31,768 33,348 35,011 36,773 City Clerk 98,400 103,320 108,486 113,910 119,605
Community Services Director 102,674 107,808 113,198 118,858 124,801 Director Admin Srvcs 130,057 136,560 143,388 150,557 158,085 City Hall Intern/ Hourly 15.50
Management Assistant 47,952 50,363 52,874 55,513 58,308 Fire
Fire Chief 136,900 143,745 150,933 158,479 166,403
Fire Adm Assistant 52,795 55,437 58,197 61,120 64,153
Fire Captain EMT 65,154 68,408 71,852 75,436 79,225
Fire Captain Paramedic 69,886 73,392 77,056 80,908 84,917 Fire Engineer/Paramedic 59,127 62,088 65,181 68,444 71,864 Firefighter/EMT 52,614 55,248 58,000 60,909 63,949
Firefighter/Paramedic 56,304 59,105 62,025 65,199 68,449 Firefighter/Paramedic 40 HR WW 42,183 44,293 46,507 48,827 51,264 Fire Reserve/ Hourly 15.50 16.50 17.50
Paramedic/ Hourly 21.48
Police
Police Chief 136,900 143,745 150,933 158,479 166,403
Police Lieutenant 102,370 107,489 112,863 118,506 124,432 Police Sergeant Classic 81,029 85,081 89,335 93,801 98,492 Police Sergeant hired+ 1/1/15 79,453 83,426 87,597 91,977 96,576 Police Officer 63,490 66,663 69,984 73,481 77,186
Police Officer hired+ 1/1/15 62,250 65,364 68,611 72,035 75,666 Police Recruit / Hourly 21.50
Police Admin Assistant 52,795 55,437 58,197 61,120 64,175 Police Service Technician 45,554 47,820 50,222 52,746 55,362 Police Records Supervisor 58,145 61,052 64,105 67,310 70,675 Community Services
Pool Manager/ Hourly 16.75
Aqua Aerobics Instructor/ Hourly 18.50
Lead Aqua Aerobics Instructor/ Hourly 20.00
Lead Guard/ Hourly 16.50
Lifeguard/ Hourly 15.50
Return Lifeguard/ Hourly 16.25
Pool Cashier/ Hourly 15.50 15.50
Nutrition Coordinator/ Hourly 14.50 15.50 16.50
Recreation Leader/ Hourly 15.50
Recreation Leader 1+ yr/ Hourly 16.25
Recreation Site Supervisor/ Hourly 16.75
Public Works
Public Works Director 124,067 130,270 136,784 143,623 150,804 Public Works Superintendent 65,853 69,146 72,603 76,233 80,045 Maintenance Worker I 40,484 42,490 44,613 46,838 49,179 Maintenance Worker III 50,125 52,640 55,287 58,035 60,943 Maintenance Worker II 42,316 44,424 46,649 48,961 51,419 Trolley Driver/ Hourly 30.00
Water Operator I 44,148 46,358 48,670 51,113 53,644
Water Operator II 52,160 54,763 57,512 60,391 63,401
Water Operator III 63,270 66,440 69,756 73,260 76,925
JOINT MEETING OF THE KINGSBURG CITY COUNCIL, BOARD OF DIRECTORS OF THE
CITY OF KINGSBURG PUBLIC FINANCING AUTHORITY AND BOARD OF DIRECTORS OF
THE SUCCESSOR AGENCY OF THE KINGSBURG REDEVELOPMENT AGENCY
REGULAR MEETING MINUTES
June 15, 2022
Invocation was given by Pastor Pete Querin, New Life Church, followed by the Pledge of Allegiance led by Mayor Laura North
6 P.M. REGULAR SESSION MEETING:
Call to Order and Roll Call: Mayor Laura North called the Joint Meeting of The Kingsburg City Council, Board of Directors of The City of Kingsburg Public Financing Authority And Board of Directors of The Successor Agency of The Kingsburg Redevelopment Agency at 6:04 p.m.
Council Members present: Council Member Jewel Hurtado, Council Member Vince Palomar, Council Member Brandon Pursell Jr, Council Member Michelle Roman, Mayor Laura North.
City Staff present: City Manager Alex Henderson, City Attorney Michael Noland, Finance Director Alma Colado, Community Development Director Holly Owen, Police Chief Neil Dadian, Public Works Director Daniel Galvez and City Clerk Abigail Palsgaard.
Approve Agenda: A motion was made by Council Member Palomar, seconded by Council Member Roman, to approve the agenda, as published. The motion carried by unanimous voice vote of those Council Members present.
Presentations: None.
Public Comments:
Michael Brewer, resident, spoke about pride month and the previous public comment. Residents are not abomination whether their race, creed or sexuality.
Approve Joint Meeting Agenda:
A motion was made by Council Member Brandon Pursell Jr., seconded by Council Member Vince Palomar, to approve the items appearing on the Joint Meeting Agenda. The motion carried by unanimous voice vote.
Joint Meeting Consent Calendar: A motion was made by Council Member Palomar, seconded by Council Member Roman, to approve the items appearing on the Consent Calendar. The motion carried by unanimous voice vote.
(To be approved only by City Council)
5.1 Approval of City Council Minutes: Approve the minutes from the May 31, 2022, Regular City Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period May 9, 2022 through June 6, 2022 as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
5.3 Approve the City of Kingsburg COVID-19 Prevention Plan.- Staff Report prepared by Administrative Services Director Christina Windover.
Sponsor: Administrative Services Department
5.4 Adopt Resolution 2022-040 adopting the Fresno County SB 743 Implementation Regional Guidelines for VMT evaluations within the City of Kingsburg with a 13% threshold over existing VMT as the significance criteria for determining transportation impacts.- Staff Report prepared by City Engineer Dave Peters Sponsor: Engineering
5.5 Accept the infrastructure improvements to Tract 6306 and authorize the City Engineer to file the Notice of Completion.- Staff Report prepared by City Engineer Dave Peters
Sponsor: Engineering
5.6 SB 1 Resolution FY 2022/23- Review the proposed project list and approve Resolution 2022-039 as presented. - Staff Report prepared by City Engineer Dave Peters Sponsor: Engineering
5.7 Authorize City Manager to execute Amendment No. 1 of Agreement CDBG CV19392 and transmit the document to the County of Fresno for consideration by the Board of Supervisors.- Staff Report prepared by City Clerk Abigail Palsgaard Sponsor: City Clerk’s Office
(To be approved only by Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency)
5.8 Approval of Kingsburg Redevelopment Successor Agency Minutes - Approve the minutes from the regular meeting held on June 16, 2021 as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
(To be approved only by Board of Directors of the Kingsburg Public Financing Authority)
5.9 Approval of Kingsburg Financing Authority Minutes - Approve the minutes from the regular meeting held on June 16, 2021 as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
Regular Calendar
PUBLIC HEARING-Competitive Housing Allocations for Residential Development for 2022- Staff Report Prepared by Community Development Director Holly Owen (Action only by the City Council)
Sponsor: Community Development Department
Open Public Hearing: Mayor North opened the public hearing at 6:12 p.m.
Community Development Director Holly Owen said we are here tonight to consider awarding housing allocations in 2022. In November 2004 growth management system was voted in by the people of Kingsburg allowing 115 allocations per year. On May 12th the Planning Commission held a public Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
hearing and adopted resolution 2022 – 01 recommending housing allocations for two proposed projects (63 Lot Single Family Development (West Star Construction, applicant) and 51 Lot Single Family development (Bonadelle Homes, Inc., applicant)). Both projects are in the North Kingsburg Specific Plan area and the land that each project will be constructed will need to be annexed into the City of Kingsburg through the Fresno Lafco process.
Council Discussion: 6:15 p.m.
Mayor North said to the public, it may seem that the city is building a lot, but the Growth Management System is in effect. Some residents have concerns of being in a serious drought and adding more housing.
Community Development Director Owen said each project is put through environmental assessments and impacts to ensure we have enough water to sustain current and new housing developments. Council could decide for next year to not issue any allocations and can go throw the process.
OpenPublicComment: 6:23 p.m.
Jennifer Delinger, resident, asked if water pressure was a consideration in the environmental document process and how do we calculate when we will need another school.
City Engineer Peters said The Water Board requires water calculations for every subdivision and showing that ground supply can sustain them. The water pressure would have to do with the Public Works Department in adjusting some of the pumps.
Mayor North responded that we have empty classrooms in majority of our school. New affordable housing brings us more kids and welcome more students, more teachers, and more funding. Currently there is no issue needing another school.
.
ClosePublic Comment: 6:26 p.m.
Continued Council Discussion: 6:26 p.m.
Close Public Hearing: 6:26 p.m.
A motion was made by Council Member Pursell, Jr., seconded by Council Member Hurtado, to adopt Resolution 2022–034 awarding 114 housing units as the 2022 housing unit allocation. The motion carried by unanimous voice vote.
PUBLIC HEARING - Fiscal Year 2022/2023 Budget Review-Consider 2022/2023 Fiscal Year Recommended ExecutiveBudget
Sponsor: City Manager’s Office
Open Public Hearing: 6:28 p.m.
City Manager Henderson presented the City Manager’s proposed FY2022/2023 Operating and Capital Improvement Budget. The FY23 All-Funds budget is ~$31.64M, an 19% increase over FY22. This increase can be attributed to the return of normal programming after two years of imposed or self-imposed reductions in forecasting COVID-19 impacts. We are projecting that our 7/1/23 All-Funds fund balance will be 9.55% higher when compared to the anticipated 7/1/22 fund balance. The budget also includes nearly $10M for fifty-seven (57) capital improvement projects, including $3.2M for the installation of a Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
fiber optic broadband network city-wide.
Council Discussion: 6:31 p.m.
Council Member Hurtado said there is a lot of hard work, you make it very user friendly. She appreciates to see the positive growth for the city. The format makes the budget accessible to our community. Mayor North said it is not a boring document, and you told a story of our town. She noted some changes to the names of festivals to be updated and that she would like to discuss spending parks and recreation funding for the Sports Complex and start capital fundraising. Council Member Palomar said he would like to add a shade structure for Heritage Park. Council discussed the benefit of the sports complex and fiber optics.
Council Member Pursell Jr. said it’s pretty and it looks great, it is also a sound document. Years of planning has gotten us to this point. Thank you.
OpenPublicComment: 6:37 p.m.
Michael Brewer, resident, asked about parks and recreation funding towards the dog park and where is that going.
Mayor North said the City received a grant from the State of California 1.2 million dollars for the dog park in it’s existing location off the freeway. Community Services Commission is helping to plan the project with City Council.
ClosePublicComment: 6:39 p.m.
Continued Council Discussion: 6:39 p.m.
Close Public Hearing: 6:39 p.m.
A motion was made by Council Member Pursell Jr., seconded by Council Member Roman, to adopt Resolution 2022-035 approving the City of Kingsburg 2022/2023 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Kingsburg Redevelopment Successor Agency budgets. The motion carried by unanimous voice vote.
PUBLIC HEARING-Landscaping and Lighting Assessment District No. 93-01- Consider Approval of Engineer's Report and Levy and Collection of Assessments within such District for Fiscal Year 2022/2023- Staff Report Prepared by Finance Director Alma Colado (Action only by the City Council)
Sponsor: Finance Department
Open Public Hearing: Mayor North opened the public hearing at 6:41 p.m.
Finance Director Alma Colado said 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 expenses incurred included servicing turf, ground cover, shrubs, trees, irrigation lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances located in public places within the boundaries of the District. The total levy is $107,803.13 for FY 2022/23, which is a $2,973.53 increase from the current fiscal year.
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
Council Discussion: 6:43 p.m.
OpenPublicComment: 6:43 p.m.
ClosePublic Comment: 6:43p.m.
Continued Council Discussion: 6:43 p.m.
Close Public Hearing: 6:43 p.m.
Possible Action: A motion was made by Council Member Pursell, Jr., seconded by Council Member Palomar, adopt Resolution 2022-036 ordering the levy and collection of assessments within the City’s Landscaping and Lighting Assessments Districts. The motion carried by unanimous voice vote.
Community Facilities District 2017-01 FY 2022-2023 Levy- Staff Report prepared by City Manager Alexander Henderson
(Action only by the City Council)
Sponsor: City Manager’s Office
Valerie Merklin, Senior Associate at DTA, presented City Council adopted Resolution No. 2017- 023, entitled “Resolution of Formation of Kingsburg Community Facilities District (CFD) No. 2017-01. 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.
City Manager Henderson said all new developments since 2017 are annexed in to the CFD, it is an updated version of landscaping and lighting. Pays for services that are impacted by new development. It is dependent when they pull the actual permit.
Council discussed what it funds and that it is important new developments contribute. They discussed that the homes actually built in Tulare County can never be annexed in the City limits.
The Fresno County Summerlyn tax zone is higher so that they mirror the Tulare County Summerlyn tax zone.
A motion was made by Council Member Pursell, Jr., seconded by Council Member Hurtado, to adopt Resolution 2022-037 a Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2022-2023. The motion carried by unanimous voice vote.
Gann Limit Adoption for 2022-2023 Fiscal Year Budget Figures-Staff Report Prepared by Finance Director Alma Colado
(Action only by the City Council)
Sponsor: Finance Department
Finance Director Alma Colado said each year the City Council must approve a resolution to adopt Gann Limit for the City for the new fiscal year budget figures using the County or City Growth percentage for Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
calculations. The 2022-23 Gann Limit based on budget figures are $19,575,348 and appropriations subject to limitations are $4,723,165 under the limit for the 2022-23 fiscal year budget $14,852,183. The City growth percentage is -.22% and the County percentage is .19%. The larger percentage gives us a higher limit.
A motion was made by Council Member Palomar, seconded by Council Member Hurtado, to adopt Resolution 2022-038 approving the Gann Limit calculation for 2022-23 Fiscal Year using the Fresno County Growth percentage. The motion carried by unanimous voice vote.
Ordinance No. 2022-02, An Urgency Ordinance Of The City Council Of The City Of Kingsburg Temporarily Placing A Moratorium On The Issuance Of Land Use Entitlements And Permits Which Allow Professional Or Commercial Offices To Locate Within The Central Commercial District, Along Draper Street From Lincoln Street To California Street- Staff Report by Community Development Director Holly Owen
(Action only by the City Council)
Sponsor: Community Development Department
Community Development Director Holly Owen discussed that a large number of retail spaces in the downtown area along Draper Street which have been converted to commercial/business back-office space (as opposed to customer serving retail space). The recent sharp upturn in back-office uses have caused a noticeable shortage of on-street customer parking for existing customer serving retail businesses along Draper Street. The Urgency Ordinance is to place a moratorium on the issuance of land use entitlements and permits which allow professional or commercial offices to locate within the Central Commercial District, along Draper Street from Lincoln Street to California Street.
Public Comment:
Sherman Dix, resident and a building owner on Draper. Has an issue with the ordinance- most concerned it is an urgency – it should be a threat of health and safety. He is for encouraging as much retail to Draper including incentives. Opposed to the city limiting of the zoning. Quality foot traffic will assist retail. Expenses of converting older buildings in to restaurants is high. Asked why there hasn’t been collaboration with building owners. There is a recession on the horizon and this is the wrong process with good intentions. Discussed office vs retail. Mayor North asked what incentives would help bring in retail? Mr. Dix said incentives for tenants for particular types of businesses, like the City’s façade grants.
Jeanette Akers, resident, who presented this idea of moratorium? Mayor North said business owners have approached Council. Council Member Roman said planners that came in to town recommended it as did the Economic Development Commission. Ms. Akers asked what is the purpose of this ordinance if it came from people from out of town? Mayor North said business owners have approached Council, buildings come up and they are leased as office space. Ms. Akers said we need more events and venues.
Steve Safarjian, business owner, has been a Draper Street business for over 32 years as an office. He is also a building owner on Draper. The Economic Development Committee has been working on this for decades- a healthy downtown is a mix. Office space is in demand. The best interest is to stop and research. We can take a 45 day period to look at it to see if there is a solution.
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
Jolene Polyack, Economic Development Consultant and resident, this has been a directive since she has started. It is only 3 blocks on Draper. The reason is an east coast developer was going to locate 50 brokers on Draper. 45 day moratorium will allow for us to discuss the future of downtown.
Council Member Pursell Jr. asked about the retail and restaurants. Why are they not beating out the office spaces? Consultant Polyack said it is easier to rent for office space.
Leslie Carpenter, resident and a business owner and BID Board Member, said we formed the BID to promote retail and our city. I do understand property owners. Would love to have them come sit down and have a conversation. I do support this pause for one reason so we can gather all the tools and make the best decisions.
June Hess, resident and business owner, this town is now a destination town. We are unique and we need to keep our uniqueness.
Jennifer Delinger, resident, business owner, landlord of one block on Draper. Tries to rent to retail, she works hard for her money and would not like Council to tell her who to rent to. Doesn’t want to be told by any part of government what she can do with her property. She is for incentives for retail.
Mayor North asked about business spaces upstairs.
Michelle Buckner, resident and business owner, concerned that the city would tell business owners what they can or cannot do. We are just getting back our income and may be going into a recession. It will cost more with the cost of building out. When she first got here Council was asking businesses to come on to Draper and didn’t say what kind. Now there are trying to say what kind of business.
Michael Brewer, resident, valid points on both sides, Kingsburg is unique. Having retail would be important but understand the landlord’s side. Sees why a 45 day moratorium is a good idea to pause and collaborate.
Council Member Pursell, Jr is opposed to the Urgency Ordinance. Mayor North said the government overreach she opposes, but supports doing something as a collaboration. Council Member Roman said there are some businesses that are for it. Building owners have been against it, but she understands that something needs to be done. We don’t want our downtown area to be office space. We want people to eat and shop down here. We are good at working together to find a solution.
Council Member Hurtado asked if there is an existing tenant space, can you rent it to another office space. City Manager Henderson said yes, this is to stop the retail spaces from going to office. Council Member Hurtado said we have spoken about parking- is there some type of urgency with parking if we don’t pass this? Can we do something about parking? Council Member Pursell, Jr. said we don’t have timed parking. Council Member Roman said we don’t want our police officers downtown writing tickets, we want them out fighting crime. She is torn on a decision.
Council Member Palomar said I don’t buy items on amazon; he goes to stores. Has also seen a lot of office space. If we adopt it, business owners will need to sit down with city staff. No easy answer.
Council Member Hurtado said we understand that it is rights being taken away, this is a small commitment to see if it will work. Mayor North said she understands that if we pass this, the building owners that are losing retail leases will have the potential to not have renters for 45 days. Covid isn’t gone, we know a downturn is coming. We were begging for businesses to come down. Not sure if the 45 day is the right thing. She would like to have a public hearing in and invite the building owners.
She is not comfortable will with the 45 days and then pushing it 1 year and then 1 year, It is pushing Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
the can down the line.
Council Member Pursell, Jr. would love to see downtown to be balanced but he is not willing to do this on the back of the building owners. It is a reduction of the property owner’s rights. Will do anything with in our rights to protect our brand. Doesn’t think this applies to the definition of what an urgency ordinance is. To infringe on the rights for a want is a slippery slope. It is a hard no but wants to continue with this conversation. Let’s move forward with the conversation of parking.
Council Member Hurtado asked when it comes to the specifically of the ‘urgency’ of this, how does this qualify?
City Attorney Noland said the issue that we have with the regards of the ordinance. Health and safetyin a broader aspect, looking at this area as a whole of the welfare of the city. How this section of Draper will be populated as whole, broader aspect of welfare. Basis upon which to adopt it on the definition. Mayor North asked a loss of sales tax to support public safety? City Attorney Noland said that is one of them. Mayor North said which hasn’t happened yet.
Council Member Pursell Jr. said financial welfare where we just approved the budget that is healthy. Is all for going through the proper process for re-zoning. Doesn’t want to shortcut the process.
City Manager Henderson said for clarification it is not just the city’s dollars that we are talking about, it is also the general welfare of the businesses. Staff will take the responsibility for bringing this to tonight. Even if you pass this, we won’t figure this out in 45 days. After holding a public hearing, you can extend it, and it doesn’t have to pushed forward for a whole year. The question for council is this conversation with the moratorium, or without it. We will have to make zoning changes over time and we are working with COG.
Council Member Roman said if you have a current office space, this would not change it. She is not against find incentives for adding retail. We’ll will have this discussion sooner than later Council Member Hurtado agrees with not telling building owners what to do, especially after coming off a pandemic. How long will it take without this?
City Manager Henderson said so many options, 6-9 months. Hard to pin point how long it will take.
Council Member Hurtado said it is going to take a long time no matter what. If we put a hold, it is just for a possible 50 person in the office.
Council Member Pursell, Jr. said there is a due process, and the building owners are due their due process to go through the proper zoning process. Mayor North said when the zoning process starts, we will do public hearings, correct? City Attorney Noland said yes.
Council Member Palomar said if we do adopt it, this process this will potentially 6-9 months. What happens after 45 days? City Manager Henderson said if the ordinance is passed, we would plan a public hearing, and then could extend it.
Mayor North asked if we don’t pass it today, can we start this conversation in July? City Manager Henderson said yes, and we would still have a public hearing.
Council Member Hurtado wants to talk about parking and incentives.
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
Mayor North said she is not in favor of 45 days, but is for a public hearing in July.
Council Member Pursell, Jr. motioned, seconded by Council Member Palomar, to not adopt Urgency Ordinance No. 2022-02. The motion carried by unanimous voice vote.
Council directed staff to bring it back in July to look at the zoning and incentives and include property owners. Council asked for the public to send in their solutions and for parking.
Crime Statistics Report for the Month of May 2022 and General Police Department UpdateCrime Statistics Report prepared by Kingsburg Police Department Records Supervisor Corina Padilla.
Sponsor: Police Department
Police Chief Neil Dadian gave an update in catalytic converter thefts, they are up. In regards to the robbery at Arco in March, detectives are working on it. Bank robbery update- the suspect has been captured and cash has been returned. Update on the attempted homicide last month, a son stabbed his mother. Graffiti update. Update on hiring and training. Spoke about billing for forest fires. Preparing for upcoming billing for support for state responses. Officer Nissi Robledo spearheaded the Special Olympic torch run with donations. Tip of the hat for the KPOA.
Council Member Palomar thanked Chief for sending the email to his officers on the expectation on active shooters, to engage until the threat is down. Mayor Laura North thanked the police department for sending the officers to the schools for the last week of school.
Council Reports and Staff Communications
Community Services Commission: Mayor Laura North said they have not met.
Public Safety Committee: Council Member Vince Palomar said they have not met Chamber of Commerce: Mayor Laura North said they spoke about the emergency ordinance, talked about Fresno Street Eats. Well attended event, didn’t have enough vendors and it pushed push patrons down Draper, so those businesses were busy also.
Economic Development: Council Member Michelle Roman said they have not met.
Finance Committee: Council Member Brandon Pursell Jr. said they have not met.
Planning Commission: Mayor Laura North said they have not met South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA): Mayor Laura North said they have not met
Downtown Business Improvement District: Council Member Jewel Hurtado said they met this week to discuss photos from the Swedish festival, they are going to reach out to community members for photos.
Council of Governments: Council Member Michelle Roman said they meets next week Council Member Reports: Council Member Michelle Roman said they there is a regional program for jobs, and other investments. We could get more funds for our area. Thank you for the voters for Measure Z passing. Mayor Laura North said Tuesday at 8:45am kick off the state meet at the Gun Club.
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 15, 2022
City Manager’s Report- City Manager Henderson reminded Council of the cancelation of the 7/6/2022 City Council Meeting
Future Agenda Items- None.
The Regular Kingsburg City Council Meeting was adjourned at 7:55pm.
Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: AP AGENDA ITEM: City Manager’s Proposed FY2023-2024 Operating & Capital Budgets ACTION REQUESTED: ___Ordinance ___Resolution ___Motion _____Receive/File
EXECUTIVE SUMMARY
In accordance with City Charter 2.08.090(G), please find the City Manager’s proposed FY2023/2024 Operating and Capital Improvement Budget. This is the major policy document for the City for the coming year. It is based on the Strategic Planning principles as adopted by Council:
1. Ensure Financial Stability
2. Improve Public Safety
3. Provide Recreation Opportunities for All Ages
4. Improve Community Communication
5. Increase Retail Opportunities
6. Promote Sustainable Development
We are pleased to present the initial financials which include the Finance Authority (borrowing agency) and Redevelopment Successor Agency budgets. The FY24 All-Funds budget is $$32,617,056, a .53% decrease from FY23. The budget also includes nearly $6.3M for fifty-seven (53) capital improvement projects.
An adopted Budget marks an end of the annual process of evaluating the City’s fiscal health, community priorities, infrastructure needs, and daily operations. The City remains fiscally sound thanks to prudent and conservative planning by the City Council. As such, the FY24 budget is structurally balanced, as there are no expected uses of reserve funds to cover projected deficits. The budget maintains city staffing levels, includes funding for our successful public/private partnership programs, and continues to address infrastructure needs and quality of life improvements for all residents.
While our efforts and budget are driven by all our Strategic Goals, this budget focuses on Kingsburg’s efforts in Sustainability, Resilience and Prosperity. Our organization is committed to providing the highest level of service and quality of life for our citizens. This budget document hopes to recognize the values that make Kingsburg what it is today, and reflects each of our employees, businesses, and residents.
Thank you to Mayor Palomar, City Council, staff and all Kingsburg residents for your energy, effort, and passion to make Kingsburg the “Gem of the Valley.” A special thank you to the City’s Finance Director, Alma Colado, Assistant City Manager/Administrative Services Director, Christina Windover, City Clerk, Abigail Palsgaard, and our entire Large Management Team. This document could not have been completed without your assistance.
Meeting Date: 06/21/2023
Agenda Item: 6.1
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends the Council hold a public hearing and adopt Resolution 2023-029 approving the Fiscal Year 2024 Operating & Capital Budget.
POLICY ALTERNATIVE(S)
1. Council could provide direction on spending or projects.
REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES
1. Ensure Financial Stability
2. Improve Public Safety
3. Provide Recreation Opportunities for All Ages
4. Improve Community Communication
5. Increase Retail Opportunities
6. Promote Sustainable Development
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
The City Council and Finance Committee have held several public meetings and workshops over the past several months to develop the FY24 budget. Meetings included topics ranging from financial policies, CalPERS liability, capital improvements and individual fund performance (Measure E, Special Revenue, etc.)
BACKGROUND INFORMATION
See Executive Summary.
ATTACHED INFORMATION
1. Resolution 2023-029
2. FY2023-2024 Operating & Capital Budget
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? N/A
3. If Budgeted, Which Line? N/A
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
The City of Kingsburg
Fresno County, California
Adopted Operating and Capital
Budget
Fiscal Year
2023-2024
GOVERNMENT FINANCE OFFICERS
ASSOCIATION (GFOA)
DISTINGUISHED BUDGET
PRESENTATION AWARD
CITY OF
KINGSBURG
The Government Finance Officers Association
of the United States and Canada (GFOA)
presented a Distinguished Budget
Presentation Award to the City of Kingsburg
for the fiscal year beginning on July 01,
2022.
In order to receive this award, a
governmental unit must publish a budget
document that meets program criteria as a
policy document, as a financial plan, as an
operations guide, and as a communications
device.
This award is valid for one year only. We
believe our current budget continues to
conform to the program requirements, and
we are submitting it to GFOA to determine
eligibility for another award.
FY 2022/23 FY 2021/22 FY 2020/21 FY 2019/20
FY2018/19 2017/2018FY Y2016/2017 FY2015/2016
Description Page
INTRODUCTION & SUMMARIES
City Map 7
Leadership Group
Organizational Chart
Economic Overview
Kingsburg at a Glance
A Kingsburg Tradition
11-22
Letter from City Manager
23 24
2018-2023 Strategic Plan
25-30
Basis of Accounting and Budget
Personnel Summary
61-62
63 Budget Schedule 64-65
CalPERS Discussion
Fund Balance Projection
General Fund Ending Fund Balance Graph
All Transfers
68-81
82 83
84 BUDGETS
GENERAL FUND
Summary of General Fund Segments 85
General Fund Summary 86-88
General Fund Budget Prep Worksheet Revenues 89-90
General Fund Budget Prep Worksheet Expenses 91-96
General Fund Revenue Estimates Graph 97
General Fund Revenue Trend Graph 98
General Fund Expenditures Estimates Graph 99
General Fund Expenditure Summary 100
Individual Departments:
City Council 101
City Attorney 102
Non-Departmental 103
City Manager 104
City Clerk 105
Finance 106
Administrative Services 107
Planning & Building 108
Community Services 109
Police 110
Public Works Administration 111
Landscape Maintenance 112
Building & Facility Maintenance 113
Vehicle Maintenance
Downtown Business Improvement District
RECREATION
114
115
Summary of Recreation Funds 116
Recreation Funds Budget Prep Worksheets Revenues 117
Recreation Funds Budget Prep Worksheets Expenses 118-119 Crandell Swim Complex 120
Senior Center 121
TABLE OF CONTENTS
8-9
10 Description Page
SPECIAL REVENUE FUNDS
Summary of Special Revenue Funds 122
Special Revenue Funds Budget Prep Worksheet Revenues 123 Special Revenue Funds Budget Prep Worksheet Expenses
Gas Tax Fund
LTF Article 3
LTF Article 8
Measure C Fund
Summary of Special Revenue-Public Safety Funds
Special Revenue-Public Safety Fund Budget Prep Worksheet Revenues Special Revenue-Public Safety Fund Budget Prep Worksheet Expenses Measure E Public Safety Tax
ENTERPRISE FUNDS
Summary of Enterprise Funds
140
Enterprise Funds Budget Prep Worksheet Revenues
Enterprise Funds Budget Prep Worksheet Expenses
Water System
Solid Waste
Fire/Ambulance
Fiber Optic Loan
CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Budget Summary
Capital Improvement Funds Projects
Capital Improvement Project Impact on Operating Budgets
DEVELOPMENT IMPACT FEES
144-146
147
148
Development Impact Fee Funds Summary
Development Impact Fee Funds Budget Prep Worksheet Revenues Development Impact Fee Funds Budget Prep Worksheet Expenses Development Impact Fees – Traffic
Development Impact Fees - Special Recreation
Development Impact Fees – Water Facilities
Development Impact Fees – Public Safety
Development Impact Fees –General Government
Sewer Connection Fees
Storm Drain Fees
Parks & Recreation - Neighborhood
Parks & Recreation – Community
Capital Project Traffic Impact Zone
Equipment Replacement Reserve
149
150-151
152-153
154
155
156
157
158
159
160
161
162
163
164
RISK MANAGEMENT
Internal Service Funds Budget Prep Worksheets Revenues Internal Service Funds Budget Prep Worksheets Expenses
Risk Management Fund Graph
CalPERS UAL Fund Graph
Economic Stabilization Fund
Equipment Reserve Fund
Forgivable Loan Program Fund
165
166
167
168
169
170
171
124-125
126
127
128
129
130
131
134
132-133
141
142
143
135
136
137-138
1 172
173-174
175-177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196-197
198
199
200
201
202
GRANT FUNDS
Summary of Grants and Federal Projects Funds
Federal Project Funds Budget Prep Worksheets Revenues Federal Project Funds Budget Prep Worksheets Expenses Community Development Block Grant Park
Improvement Grants
Transient Oriented Development (TOD) Grant
San Joaquin Valley Air Grant
COPS - SLESF
American Rescue Plan (ARPA)
ACT Task Force Grant
Prop 56 – Tobacco Enforcement Grant
School Resource Officer Grant
18th and Kern - Lighted Crosswalk
Bethel Avenue Improvements
Madsen Avenue Recon – Stroud to Sierra
Madsen Ave Bike Path – Stroud to Kamm
Bethel/Sierra Roundabout
Mehlert Ave Reconstruction
12th Ave Sidewalks-Stroud-Aslan
18th Ave Sidewalks-Stroud-Klepper
18th Ave Sidewalks-Sierra-Stroud
FINANCE AUTHORITY
Debt Service Overview
Summary of Finance Authority Funds
Finance Authority Funds Budget Prep Worksheets Revenues Finance Authority Funds Budget Prep Worksheets Expenses Finance Authority Graph
Special Assessment District- 1991-1
Special Assessment District-1991-1 Supplemental 203
Special Assessment District-1992-1
Special Assessment District-1992-2
204
205
2 206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
REDEVELOPMENT SUCCESSOR AGENCY
Summary of Redevelopment Successor Agency Funds
Successor Agency RDA Budget Prep Worksheets Revenues Successor Agency RDA Budget Prep Worksheets Expenses Successor Agency Fund – RDA Graph
Low/Mod Housing Successor Agency Fund
ASSESSMENT DISCTRICT
Assessment District Funds Budget Prep Worksheet Revenues Assessment District Funds Budget Prep Worksheet Expenses Landscape & Lighting District 93-01
CFD Tract 6151 – Monarch
CFD Tract 5073 – Ghuman
CFD Tract 6122 – Kings Estates
CFD Tract 6242 - Kings Estates
CFD Tract 6167 – Weststar
CFD Tract 5939 – Sohol
CFD Tract 5610
CFD Tract 3616-002 – Tulare County
CFD Tract 6306 - Summerlyn
Community Facility District Graph
CITY FINANCIAL, MONETARY AND BUDGETARY POLICIES 224-249
GLOSSARY
RESOLUTION
250-256
257
3 7
2023-2024 City of Kingsburg Leadership Group
ELECTED OFFICIALS
Vince Palomar
Mayor
District 5
Brandon Pursell, Jr.
Mayor Pro-Tem
District 3
Laura North
Council Member
District 2
Staci Smith
Council Member
District 4
David M. Silva
Council Member
District 1
8 LARGE MANAGEMENT TEAM
Alexander J. Henderson
Christina Windover
Abigail Palsgaard
Alma Colado
Daniel Galvez
Adam Castaneda
Holly Owen
Neil Dadian
Daniel Perkins
City Manager
Assistant City Manager/Director of Administrative
Services
City Clerk
Finance Director
Director of Public Works
Director Community Development Director
Community Development Director
Police Chief
Fire Chief
PROFESSIONAL SERVICES: CONSULTANTS
Michael Noland
David Peters
Jolene Polyack
City Attorney- Kahn, Soares & Conway, LLP
City Engineer- Peters Engineering
Economic Development Coordinator- Polyack
Marketing
9 MAYOR
VINCE PALOMAR
PRO-TEM
BRANDON PURSELL JR.
COUNCIL MEMBERS
LAURA NORTH
STACI SMITH
DAVID M. SILVA
THE CITY OF KINGSBURG
O R G A N I Z A T I O N A L C H A R T O F
C A L I F O R N I A
C I T Y C O U N C I L
C I T I Z E N S O F K I N G S B U R G
C I T Y C L E R K
A B I G A I L P A L S G A A R D
C I T Y M A N A G E R
A L E X A N D E R H E N D E R S O N C I T Y A T T O R N E Y
M I C H A E L N O L A N D
PATROL
INVESTIGATIONS
TRAFFIC
RECORDS PROPERTY/
EVIDENCE
F I R E C H I E F
D A N I E L P E R K I N S
F I N A N C E D I R E C T O R
A L M A C O L A D O
PUBLIC WORKS DIRECTOR
DANIEL GALAVEZ
C O M M U N I T Y D E V E L O P M E N T
D I R E C T O R
H O L L Y O W E N
C O M M U N I T Y S E R V I C E S
DIRECTOR
ADAM CASTANEDA
ASSISANT CITY MANAGER/
DIRECTOR OF ADMINISTRATIVE
SERVICES
CHRISTINA WINDOVER
FIRE RESPONSE
EMS COMMUNITY
RISK
REDUCTION RESCUE
SERVICES
ACCOUNTING
BUDGETING
UTILITY BILLING
FINANCIALS
PAYROLL
BUDGETING
UTILITY BILLING
FACILITIES
FLEET & STREET
MAINTENANCE PARK &
LANDSCAPE
MAINTENANCE
WATER SYSTEM
CITY PLANNING BUILDING
PERMITS BUILDING
INSPECTIONS
CODE ENFORCEMENT
PARKS
RECREATION
POOL
SENIOR SERVICES
COMMUNITY EVENTS
HUMAN RESOURCES
ADMINISTRATION RISK
MANAGEMENT SPECIAL
PROJECTS
CONSULTANT SERVICES PROVIDED BY: PETERS ENGINEERING GROUP (ENGINEER); KAHN, SOARES & CONWAY, LLP (CITY ATTORNEY); JOLENE POLYACK (ECONOMIC DEVELOPMENT).
LOCAL ELECTIONS OFFICIAL
LOCAL LEGISLATION OFFICIAL
LICENSING
RECORDS MANAGEMENT
POLICE CHIEF
NEIL DADIAN
10 PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
@CITYOFKINGSBURG KINGSBURG ECONOMIC DEVELOPMENT
Economic Overview
VISIT US AT: WWW.CITYOFKINGSBURG-CA.GOV
Kingsburg
CENTRAL CALIFORNIA’S SWEDISH VILLAGE
city of
11 KINGSBURG HISTORY
LOCATION
DEMOGRAPHICS
BUSINESS FRIENDLY
INCENTIVES
SMALL BUSINESS
BUSINESS PARK
SUCCESSES
LOCAL EVENTS
CONTACT INFORMATION
3 4
5 6
7 8
9 10
11 12
Economic Overview
Welcome to our community!
Take a look around and find out
what we have to offer.
TABLE OF
Contents
12 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 3
In 1873 the City of Kingsburg, a small railroad town on the Valley Line of the Central Pacific Railroad, was established. During this time, Swedish natives settled in this new town called “Kings River Switch” a flag stop on the Central Pacific Railroad. In 1894, the spelling of the City changed to Kingsburg, and in 1908 Kingsburg was officially recognized as a town. By the year 1921 the Swedish-American population was up to ninety-four percent within a three mile radius, because of this the community became known as “Little Sweden”. In order to keep with its Swedish heritage the City continues to design many of the buildings with a Swedish architecture. For much of Kingsburg’s history the vineyards, that mainly supplied raisins and table grapes, have been an essential part of the City’s economy. This is especially apparent in that Kingsburg is the headquarters of Sun-Maid Growers of California, the largest employer in the City. With a rich cultural history, skilled and educated workforce, essential central location, and committed development leaders, Kingsburg is the place for your next business venture.
HISTORY
OUR GOAL
HAS ALWAYS BEEN TO MAKE SURE
THAT KINGSBURG REMAINS A
VIBRANT, SAFE, ENJOYABLE PLACE
TO BE. THE CITY COUNCIL HAS
INVESTED GREATLY IN MAKING
SURE THAT IT STAYS VIABLE.
Alex Henderson
KINGSBURG CITY MANAGER
“
”
13 San Francisco
Los Angeles
Fresno
www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 4
* for more information regarding
Kingsburg Business Park
go to www.kingsburgbusinesspark.com.
There are several other sites throughout Kingsburg
that may suit your business’s needs.
Kingsburg
IS LOCATED
MIDWAY
BETWEEN
LOS ANGELES &
SAN FRANCISCO
Kingsburg
IS ONLY
30 MILES
SOUTH OF FRESNO
HIGHWAY 99
RUNS THROUGH
THE CITY AND
ALLOWS FOR
EASY
ACCESS
BY MOTORISTS
57 CUMULATIVE,
SHOVEL-READY
ACRES
WITHIN THE CITY LIMITS
WITH ACCESS
AND VISIBILITY
TO HIGHWAY 99 *
HAS A
“SWEDISH
VILLAGE”
THEME IN ITS
UPSCALE,
CLEAN,
LOW CRIME,
LOW COST OF LIVING,
MIDWESTERN VALUES,
FAMILY ORIENTATED
COMMUNITY
Kingsburg
Contact our Economic Development Coordinator to find the site that’s right for you.
Or check out the Economic Development section at cityofkingsburg-ca.gov.
LOCATION & COMMUNITY
14 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 5 Kingsburg
city of
DEMOGRAPHICS
DISTANCE
TO MAJOR CITIES
HIGHER EDUCATION
(FRESNO COUNTY CONTINUED EDUCATION)
FRESNO PACIFIC UNIVERSITY
CALIFORNIA CHRISTIAN COLLEGE
FRESNO CITY COLLEGE
CALIFORNIA STATE
UNIVERSITY-FRESNO
INSTITUTE OF TECHNOLOGY INC
ITT TECHNICAL INSTITUTE-CLOVIS
KAPLAN COLLEGE-FRESNO
SAN JOAQUIN COLLEGE OF LAW
REEDLEY COLLEGE
WEST HILLS
COLLEGE-COALINGA
CLOVIS COMMUNITY COLLEGE
CALIFORNIA HEALTH
SCIENCES UNIVERSITY
UNIVERSITY OF CALIFORNIA
SAN FRANCISCO - FRESNO
POPULATION:
12,002
CARS PER DAY :
Averages Highway 99
70,000
INCOME:
Median Household
$65,633
HOUSING:
Owner Occupied
65%
EMPLOYMENT:
Unemployment Rate
6%
15 MAJOR EMPLOYERS
MAJOR RETAILERS
1,000
T-MOBILE CUSTOMER EXPERIENCE CENTER
OFFERING WORLD LEADING 5G NETWORK
PENDING
...
650
276
266
180
80 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 6
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
WE ALWAYS KNEW WE WANTED TO EXPAND
INTO KINGSBURG. IT’S IDEALLY LOCATED
NEAR THE HIGHWAY, HAS QUALITY PROJECTS ALL
AROUND AND A SUPPORTIVE COMMUNITY. THE
MANY INCENTIVES THE CITY OFFERS MAKE IT
EVEN MORE ENTICING TO LOCATE HERE.”
Mike Alamsi
CFO, STATE FOODS
BUSINESS FRIENDLY
SUN-MAID GROWERS OF CALIFORNIA
HOME TO THE LARGEST RAISIN COOPERATIVE IN THE WORLD.
GUARDIAN GLASS
A WORLD LEADER IN THE MANUFACTURING OF GLASS, AUTO PARTS & BUILDING PRODUCTS.
KINGSBURG ELEMENTARY SCHOOL DISTRICT
AWARD WINNING EDUCATIONAL SYSTEM.
PACKAGING CORP OF AMERICA (PCA)
CORRUGATED PACKAGING MANUFACTURER.
SAFE FOOD ALLIANCE
FULL SERVICE FOOD SAFETY ORGANIZATION.
16 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 7
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
INCENTIVES
Kingsburg
WORKS WITH YOU TO MEET
THE DEMANDS OF BUSINESSES
LARGE AND SMALL
KINGSBURG IS PROMOTING NEW ECONOMIC
INCENTIVE PROGRAMS TO ENCOURAGE BUSINESSES
TO LOCATE OR EXPAND INTO OUR TOWN.
DEVELOPMENT
INCENTIVE
FUND
TO ASSIST WITH
FINANCIAL BARRIERS TO
OPENING OR EXPANDING
YOUR BUSINESS.
21 DAY
ADMINISTRATIVE
APPROVAL
FOR PERMITTING
UPPER FLOOR
REHABILITATION
LOAN
PROGRAM
IN THE
CITY'S DEVELOPMENT
IMPACT FEES
25%
REDUCTION
OF THE
CITY'S PORTION
OF REAL ESTATE
PROPERTY TAXES
FOR THREE YEARS
50%
REBATE
OF THE
CITY'S PORTION OF
SALES TAXES
FOR THREE YEARS
50%
REBATE
DOWNTOWN FAÇADE
AND ALLEY
IMPROVEMENT
PROGRAM
MICRO-GRANT PUBLIC/
PRIVATE PARTNERSHIP
MATCHING
GRANT
PROGRAM
EXPANDED TO INCLUDE:
BUSINESS PARK, LIGHT INDUSTRIAL AREA
AND CENTRAL COMMERCIAL (WHICH INCLUDES DOWNTOWN)
BUSINESS
IMPROVEMENT
ZONES
ADDITIONAL
IMPACT FEE
REDUCTION FOR
NEW
QUALIFYING
DEVELOPMENT
IN DESIGNATED
B.I.Z.
17 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 8
I ENJOY WORKING
WITH THE CITY
STAFF. THEY ARE ALWAYS
AVAILABLE AND WILLING
TO WORK WITH ME AND
MY CLIENTS. THERE
REALLY ISN’T THE TYPICAL
BUREAUCRATIC HOOPS TO
JUMP THROUGH, THEY’VE
REWORKED THE PROCESS
TO MAKE PERMITTING MUCH
EASIER AND FASTER.”
Rick Amerine
CUSHMAN & WAKEFIELD
SMALL BUSINESS
Kingsburg WAS SELECTED AS A FINALIST TO BE FEATURED IN
THE NATIONAL TELEVISION SHOW “SMALL BUSINESS REVOLUTION.” BECAUSE OF KINGSBURG’S UNIQUE CHARACTERISTICS
SMALL BUSINESS PROGRAMS
Downtown Façade and Alley Improvement Program
Kingsburg offers matching funds for small businesses looking to enhance their storefronts.
See the city’s web site for more information and to download an application.
Dedicated Economic Development
The City of Kingsburg has infrastructure set up to specifically shepherd businesses through the tasks needed to prepare business plans and locate suitable locations.
Micro-Grant Public/Private Partnership Matching Grant Program For businesses, organizations or individuals to improve Kingsburg’s community ambiance.
Development Incentive Fund
Adaptive fund that allows the City to partner financially with new business owners on eligible projects to help eliminate obstacles to operating in Kingsburg.
SMALL BUSINESS FOCUS
Kingsburg differentiates itself from other communities by embracing small businesses.
We have many that sell items shoppers can’t find anywhere else. In addition to unique items for sale, we offer over 35 locally owned and operated restaurants. Kingsburg is a destination shopping and dining location along Highway 99 in Central California. 350
JOBS
CREATED
IN LAST
24 MONTHS
24 NEW
SMALL
BUSINESSES
OPENED
IN LAST
12 MONTHS
TOP 5
FINALIST
OUT OF
14,000
APPLICATIONS
18 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 9
CA-99
Sonic
Cal Trans Dance
Co
Anderson
Striping
19a
5 7
6 31
30 1
19b
19b
19c
16 17
15 12
14 13
9 8
28 32
29 25
27 3
4 10
34 33 11
21 22 23
26 37
24 35
36 18
SIERRA
AVE B
MORGAN
BRATTON
VENTURA
CRUMLUNGREN
µ KINGSBURG
BUSINESS
PARK
0 0.01250.025 0.05 0.075 0.1Miles
Highway Commercial
Highway or Central Commercial
Service Commercial
BUSINESS PARK
With over forty acres of shovel-ready lots right
on Highway 99 in the center of California the
Kingsburg Business Park is poised for growth.
Zoning ranges from light industrial to highway
commercial, depending on the location of the
parcel. Our low crime and low unemployment
rates coupled with our business-friendly City
Council make this location perfect for many
businesses looking to start, expand or relocate.
THERE WERE SEVERAL REASONS
WE CHOOSE KINGSBURG FOR OUR
COMPANY’S RELOCATION. THE CLOSE
PROXIMITY TO HIGHWAY 99, LOW CRIME, AND
THE WARM AND WELCOMING ATTITUDE OF
THE COMMUNITY TO NAME A FEW. BEING
CENTRALLY LOCATED HAS ALSO INCREASED
OUR ACCESS TO A BIGGER LABOR POOL.”
Tom Jones
SAFE FOOD ALLIANCE
CALTRANS ESTIMATES
THAT THERE ARE NEARLY
70,000 VEHICLES
ON HIGHWAY 99
THROUGH KINGSBURG
EACH DAY.
Check out our dedicated website for
information on availability and zoning at
www.kingsburgbusinesspark.com
19 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 10
SUCCESSES
• APOTEK LOFTS
• BELLA BAKERY
• BELLA CREAMERY
• THE HERITAGE
COMPANY
• HONEYCOMB
• BAKER’S CLOSET
• FUGAZZIS
• FOOLS CRAFT
CIDER
• STACKED BAR &
GRILL
• JIMINEZ TACO
SHOP
• UPTOWN SPROUTS
• JDS ELECTRIC
• BLUEBIRD HOME &
LIFESTYLE
MARKET
COMMERCIAL
During the past two years over 350 jobs have
been created within the Kingsburg city limits. There
are plenty more to come as additional new businesses
make their way through the planning process.
RESIDENTIAL
THERE ARE
547
HOUSING
STARTS
NEWLY COMPLETED
OR PROPOSED
WITHIN KINGSBURG
KINGS ESTATES 119 UNITS
TRACT 6167 121 UNITS
TRACT 5073 39 UNITS
TRACT 6151 64 UNITS
• THE MERCANTILE
• ROBERTITOS
• BLD FRESH
• SAFE FOOD ALLIANCE
• CALIFORNIA
CONTROLLED
ATMOSPHERE
• ALLSTATE INSURANCE
• GUSS (GLOBAL
UNMANNED SPRAY
SYSTEM)
• REPUBLIC STATE
MORTGAGE
• AMPARAN FLOORING
• KINGS RIVER REAL
ESTATE
• KUPPA JOY COFFEE
HOUSE
Existing new businesses include:
FOR OVER 25 YEARS WE’VE BUILT BOTH
COMMERCIALLY AND RESIDENTIALLY
IN KINGSBURG. WE CONTINUE TO HAVE
SUCCESS WITH BOTH TYPES OF PROJECTS.
WE ALSO CHOSE KINGSBURG FOR OUR
GLOBAL UNMANNED SPRAY SYSTEM (GUSS)
MANUFACTURING FACILITY BECAUSE OF THE
HIGHWAY VISIBILITY, ACCESS TO AN EXPANDED
LABOR FORCE AND THE EASE OF WORKING
WITH THE CITY AND COMMUNITY.”
Dave Crinklaw
WEST STAR CONSTRUCTION, GUSS, CFS LP
FRESNO HOUSING
AUTHORITY
SENIOR LIVING 46 UNITS
ANDERSEN VILLAGE
PROJECT 158 UNITS
16 DOWN
TOWN
APARTMENTS
plus
20 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 11
LOCAL EVENTS
SWEDISH VILLAGE
THERE IS SO MUCH TO DO IN THE SWEDISH VILLAGE! ENJOY LOCAL RESTAURANTS, A WINERY AND BREWERY. SEE BEAUTIFUL MURALS, TOUR OUR HISTORIC DEPOT, JAIL AND HISTORIC PARK, AND ENJOY SHOPPING AT UNIQUE ONE-OF-A-KIND SHOPS. THERE’S SOMETHING FOR EVERYONE.
Annual Car Show
Swedish Festival
Concerts Under the Stars
Harvest Moon Music Festival
Julgranfest
Santa Lucia Celebration
21 Kingsburg
city of
@CITYOFKINGSBURG KINGSBURG ECONOMIC DEVELOPMENT
Contact
Jolene Polyack, City of Kingsburg’s
Economic Development Coordinator
[email protected] • (559) 284-2421
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
CITY HALL HOURS 8:00AM - 5:00PM: M-F
1401 DRAPER STREET • KINGSBURG, CA 93631
PHONE: (559) 897-5821 • FAX: (559) 897-5568 FAX
VISIT US AT: WWW.CITYOFKINGSBURG-CA.GOV
22 Median Age 33.7
Median Housing Value $278,300
Total Households 3,754
Median Household Income $73,281
High School Graduate or higher 88.40%
Bachelor's or higher 29.90%
Kingsburg at a Glance
General Information
Education (25 Years Old +)
52% 48%
Ethnic Makeup
Hispanic or
Latino
Non Hispanic
or Latino
30%
51%
19%
Population by Age
0-19 20-60 60+
Source: 2020 U.S. Census Bureau; City of Kingsburg Economic Overview; CA Department of Finance
43.00%
1.0%
2.0%
6.0%
48.0%
White
African American
Native American
Asian/Pacific Islander
Hispanic or Latino
RACIAL MAKEUP
22%
16%
16%
39%
7%
Household Income
Percentage
$0 to $25k
$25 to $50k
$50 to $75k
$75k to $200k
$200k or more
Total Area: 3.756 sq. miles
Elevation: 302 ft.
Density: 4,025/sq. mile
88 1,316 1,504
3,093
5,115
7,205
9,199
11,382 11,899 11,972 12,338 12,400 12,545 12,879 12,533 12,506 12,865 0 2000
4000
6000
8000
10000
12000
14000
1880 1920 1940 1960 1980 1990 2000 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023 Population by Year
23 A Kingsburg Tradition
The City of Kingsburg celebrates its heritage, history and our nation in annual festivals throughout the year. Every April, the City celebrates an Annual Car Show that brings classic cars and trucks to Downtown.
The third weekend in May
brings the Annual Swedish
Festival. It includesthree days of
celebration with a Pancake and Pea Soup Dinner,
traditional Scandinavian dance and music, a
smorgasbord, the Dala Horse Trot (foot race),
traditional Swedish Pancake Breakfast, vendors, a
heritage center, a parade and much more!
June to July Kingsburg
hosts the Concerts under
the Stars- a tradition more than 100 years old! Weekly patrons come out to Heritage Park with their lawn chairs and blankets to enjoy the music. The month of June also hosts the Midsummer celebration with dancing around the May Pole, a Swedish tradition.
Kingsburg continues to be
one of the only small town in the Central Valley that has an Independence Celebration for the 4th of July.
The Kingsburg Crayfish & Jazz Festival is in September and it celebrates the valley’s rich agriculture with after dark live music and great food. The Holiday Open House and the Veterans Day Celebration takes place in November along with the Julgranfest, a Swedish Christmas Tree Lighting Festivity, which kicks off the Christmas season.
Closing out the year,
Kingsburg rejoices with the
Santa Lucia Celebration
and the Festival of Lights
Parade on Draper Street.
Tractors with Christmas
lights are one of the
highlights of this town
favorite.
24 Letter from the City Manager
June 21, 2023
To the Honorable Mayor Vince Palomar, Members of City Council, and Residents of Kingsburg:
In accordance with Section 2.08.090(G) of the City Charter, it is my pleasure to submit the 2023- 2024 $$32,617,056 All-Funds budget for your consideration. The budget presents in summary form the revenues and expenditures from each of the City’s funds.
The annual budget serves as the blueprint for policy decisions and is a direct corollary to the City’s strategic initiatives, adopted by City Council. The City of Kingsburg’s Budget and Financial Management Policies and the Government Finance Officers Association (GFOA) “Best Practices” are the framework for the City’s fiscal policies and the FY2024 Adopted Budget. The budget has been prepared within the framework of City Council’s General Fund unencumbered reserve policy (relative to annual operating expenditures), as identified in our Financial Policy. The Public Hearing and first reading of the FY2024 Adopted Budget (Budget Resolution) occurred at the June 21, 2023, City Council meeting. The city’s budget document has been recognized by the GFOA with the Distinguished Budget Award 17 total times, including the last nine years.
In 2018, Council completed the most recent update to our strategic planning process. The document serves as the City of Kingsburg’s 2018-2023 Strategic Plan. Its purpose is to help the City prioritize its efforts, allocating both fiscal and human capital to achieve a shared vision and goals that also reflect community priorities and needs. The Plan is the result of a comprehensive review by Regional Government Services (RGS) of the City’s current operations and finances, interviews with staff members and discussions with City Council members and an online survey taken by Kingsburg residents. The City will embark on our Strategic Plan update in the coming fiscal year.
The findings and conclusions of the review and survey results were presented to Council and staff at a one-day Study Session. The Study Session, which was open to the public, resulted in the development of a Mission Statement, a Vision Statement, a set of Core Values and six Goals to guide the City’s future operations:
1. Ensure Financial Stability
2. Improve Public Safety
3. Provide Recreation Opportunities for
All Ages
4. Improve Community Communication
5. Increase Retail Opportunities
6. Promote Sustainable Development
Our annual budget process reflects our focus on transparency throughout the organization. It is our desire to present a budget that promotes accountability, increases engagement, and tells the story of our path to success. This document holds information that we believe is relevant to guide staff, Council and to inform our residents.
The FY24 budget process has been guided by these strategic principles and meets our commitment to a high level of service, our cultural history, and coincides with the financial parameters set by the City Council. The budget is the most important document that the City creates on an annual basis. 25 Year Ahead
As we present the annual budget for the upcoming fiscal year, we do so with cautious optimism. Our city's financial outlook remains positive, and we anticipate modest revenue growth for the year ahead. This improvement enables us to focus on the vital aspects that make our community unique and successful. Our proposed budget reflects a strategic and balanced approach towards enhancing community needs including infrastructure development, public safety, and quality of life investments. We are prioritizing these areas as they are the cornerstones of a thriving, safe, and vibrant community. While we stay mindful of the economic uncertainties that lie ahead, we remain committed to fiscal responsibility and strategic investments that will foster growth and resilience.
This balanced and careful budget planning allows us to take measured steps toward a brighter and more prosperous future for all citizens of our city.
Fiscally, our sales tax, fuel tax, and tourism related revenues are returning to pre-pandemic status.
In some cases, we are exceeding pre-pandemic levels. Sales tax receipts are anticipated to outpace property tax revenues in the General Fund. Property taxes, transient occupancy taxes, sales taxes and development related fees have all performed higher than forecasted. This, combined with prudent and accountable spending plans, has led to an expected General Fund surplus of ~$300,000 for FY23 (not including ARPA funds).
Without a safe, clean environment, our city would struggle. Thankfully, our residents believe in this as well, supporting the 1% public safety transaction and use tax (Measure E). Passed by 72% of voters in 2018, revenues received are utilized only by our police and fire/EMS. To date, it accounts for 15 full-time positions across both departments, as well as equipment, capital projects, training and more. This fund has continued to exceed expectations for revenue growth, and our community is the benefactor. For FY24, we are projecting nearly $2.67M in receipts, which is a 15.8% increase from FY21 (the most recent full year of actual receipts). Measure E has proven an invaluable resource for our departments, helping to increase full-time staffing, training and equipping personnel.
The American Rescue Plan Act (ARPA) has provided the City with ~$2.8M, which can be utilized for any governmental service. The Council has allocated a portion of that funding, but has reserved roughly 50% for future years, as the funds are not required to be encumbered until the end of 2024, and fully spent until the end of 2026.
General Fund
The FY2024 General Fund budget places an emphasis on public safety, infrastructure investments, support of economic development activities, and maintaining our 20% fund balance. We are presenting a structurally balanced budget for FY24. Public Safety operations (Police, Fire/EMS) account for roughly 50% of the General Fund Budget. Roughly 90% of Fire/EMS operations are supported via a separate enterprise fund.
The public safety budget includes the staffing of 17 police positions (sworn and non-sworn), while Measure E accounts for another 10 police positions, both sworn and non-sworn. Given the city’s continued focus on economic development through recruiting and retaining businesses, our nine (9) incentive program(s) funding remains in place for the coming year.
Council policy, as set forth in Resolution No. 2018-052, mandates that any surplus amount over the 20% balance of expenditures in the General Fund be transferred to three separate accounts, 26 including an Economic Stabilization Fund (503), Equipment Reserve Fund (504) and CalPERS Unaccrued Liability Fund (502).
2024 Priorities
While our efforts and budget are driven by all our Strategic Goals, this budget focuses on Kingsburg’s efforts in Sustainability, Resilience and Prosperity.
Sustainability
For Kingsburg, sustainability means more than just being environmentally friendly, it also means adding new or maintaining in our existing infrastructure to keep Kingsburg viable for the longterm.
Fiber Optic Broadband Installation
During the pandemic, it became clear that our city is underserved as it relates to affordable, reliable, high speed internet. In FY23, the city agreed to enter into a public/private agreement to install 17+ miles of conduit and fiber optic infrastructure that will provide coverage for all Kingsburg neighborhoods. The project is currently in phase 2 (of 3) of construction and is estimated to be fully built-out by August 2023. Once installed, strategically placed access points will allow for high-speed internet access to all homes and businesses via either a Wi-Fi backhaul or direct hardwire.
High-speed fiber internet plays an indispensable role in modern cities, acting as a lifeline to the digital world and profoundly impacting access to information and services for all citizens. This technological infrastructure is not merely about faster internet connection; it's about social equity, economic development, and bridging the digital divide. It's about ensuring all citizens - regardless of their socio-economic status - have access to online education, telehealth services, remote work opportunities, and digital government services. It can also stimulate economic growth by attracting tech-savvy businesses and entrepreneurs, fostering innovation and creating job opportunities.
Thus, investing in high-speed fiber internet is investing in our city's future, fostering a digitally inclusive environment where every citizen has the opportunity to participate fully in our increasingly digital society. With just five franchisees delivering services to 97% of Californians, our options are limited, and often inadequate. This project is the definition of an essential community and infrastructure need.
Groundwater Sustainability Agency
California has been in a state of drought for over twenty years. The storms of early 2023 brought record breaking rain and snow events to the entire west coast, including Kingsburg and the nearby Sierra Nevada Mountains. Kingsburg, through a joint powers agreement, is a member of a multiagency groundwater sustainability agency, as required by the State’s Sustainable Groundwater Management ACT (SGMA). Projects in the coming year will connect several existing ponding basins with the appropriate connections and telemetry to take flood water for the purposes of groundwater recharge. With several basins currently able to accommodate floodwater, we continue to examine both existing and new development options that will further protect this vital natural resource.
Additional Infrastructure (Engineering, Public Works)
There are several infrastructure improvement projects that will also occur in FY24. 27 o Installation of four (4) Rapid Flashing Beacon Pedestrian Safety System and new crosswalk (201/Madsen Ave) on SR201/Sierra St. to improve pedestrian safety o Annual Street Repair Program including $1.7M for various projects o Installation of new sidewalks on 12th and 18th Ave.
o Transit Oriented Development Construction Phase 1 (TOD grant); including new bike lanes and cape seal of Draper St.
o 2’’ & 4’’ water line replacements and additions in older neighborhoods in order to improve fire flows, as identified by our water model that was updated in FY23 (15th Ave, 16th Ave. & Draper St.)
o Funding for Water Conservation Efforts; reducing turf on city-owned properties as well as matching funds for residential conversions.
o Update Flow Meters at Wells #9, 10, 12, 14, 16.
Resilience
As the city continues to see investment both commercially and residentially, it is imperative that we remain forward-thinking about our community design standards and the potential impacts of these new developments. Careful planning has helped ensure our housing stock remains highly desirable, as we build neighborhoods with necessary amenities, as opposed to simple subdivisions. Strategic and careful planning is the cornerstone of ensuring long-term viability and resiliency of a city. By proactively identifying potential challenges and opportunities, planning allows a city to navigate through uncertainties, adapt to changing circumstances, and foster sustainable growth. The next year will see our continued investment in these efforts. o 5-year city Strategic Plan update
o City’s General Plan Update (Phase 1); Last updated in 1992 o Finalization of the required Housing Element update for the sixth cycle (2024-2032) o Commercial zoning updates (updating language for permitted uses) o Updates to our Growth Management ordinance (clarifying language for entitlements) o Organizational compensation study
o Local Road Safety Plan Update
o Development Impact Fees Nexus Study Update (8-year State mandated update) City staff are also forward looking in terms of how service delivery and resident expectations may change in the next 5-10 years as the world changes. The impacts of the sharing economy, our aging (but longer-living) population, long-term drought, and other global factors will all play a part in how Kingsburg will look in the next decade.
Prosperity
Economic Development
Kingsburg continues to gain momentum as it relates to investment in our community. This not only contributes to the creation of new jobs and the attraction of investment, but it also fosters an environment that stimulates innovation, enhances local businesses' competitiveness, and increases our city's overall economic resilience. A thriving economy positively impacts every facet of community life. It bolsters public revenue, enabling us to invest in critical infrastructure, public services, and quality of life enhancements that benefit all residents. Moreover, a robust economy can create a virtuous cycle, attracting more talent and investment to our city, further fueling our growth and development.
28 In the past year, we’ve had several new businesses open, including:
• T-Mobile completed their $54M investment into a 90,000-square-foot former K-Mart facility to open their west coast Customer Experience Center. The Center is now fully staffed, employing over 1,100 people. Their initial commitment and investment has spurred additional development in the area, including
o Cheyanne’s Steakhouse
o Andale! Mexican Grill
o Bento-2-Go
• Valley Health Team completed construction on their new all-purpose medical facility, located in the Kingsburg Business Park.
Downtown Growth
Downtown Kingsburg continues to be the motivating force for the transformation to a more robust offering of restaurants, retail, nightlife, and other services, attracting visitors to our clean, safe and welcoming community. This past year saw several new openings in the Downtown alone, including:
• RoadHouse Restaurant
• Pelican’s Snoballs
• Henry’s Screen Shop
• Mercantile Kids
• Glory and Grace
• Kabab Twist
• Brew-Wings
• Magosh Brewery Tap-Room
This coming year will see the completion of the much anticipated Stone Plaza project, a mixed-use development that will house 3 new commercial offerings (Toshiko Izakaya & Sushi Bar, DiCicco’s Italian Restaurant & a Medi-Spa) along with 10 new market-rate apartments on the corner of Draper & California St.
The City was recently honored to learn that we were selected for a 2023 regional planning award for our efforts related to downtown revitalization. The award reflects the ongoing commitment to the Downtown Revitalization Strategy that was completed in 2017. Several of the report's recommendations have been implemented or are in progress, including the conversion of "catalytic" sites to spur investment.
The Blueprint Award recognizes projects, such as the recently renovated former Woods Building, now home to Corsaros Pizza and Roadhouse restaurants, as well as Stone Plaza, the new mixed-use development currently under construction at Draper St. & California St., that are an example of attractive, functional, and environmentally friendly projects in the San Joaquin Valley.
Parks Investment
Each year, we focus on adding additional amenities to our parks, including adding new green spaces as part of new subdivisions being constructed.
o New .75 acre park in Kings Estates Phase 3 development (T6167) is underway and includes playground equipment, shade, two lighted pickleball courts and green space. o New .5 acre Veteran’s Park in Century Community development (T6141) is also under construction, and will pay tribute to the seven branches of the US Armed forces, and includes multi-age playground equipment, a walking path and ample green space. o New restrooms at Athwal Park, as part of a $185,000 Prop. 68 grant. o Redesign of the Kingsburg Dog Park, which received a $1.24M Prop. 68 grant. o Shade structures, expression swings and lighting improvements are also planned for our existing park spaces.
29 o Partnering with the Kingsburg Tri-County Healthcare District to install poured-in-place rubber at two existing parks (Memorial and Coffee Pot) in order to improve accessibility for all visitors.
Conclusion & Acknowledgements
This year marks the tenth year that I have personally had the distinction of presenting the annual budget for council consideration. Our organization is committed to providing the highest level of service and quality of life for our citizens. This budget document hopes to recognize the values that make Kingsburg what it is today, and reflects each of our employees, businesses, and residents.
Thank you to Mayor Palomar, City Council, staff and all Kingsburg residents for your energy, effort, and passion to make Kingsburg the “Gem of the Valley.” A special thank you to the City’s Finance Director, Alma Colado, Assistant City Manager/Administrative Services Director, Christina Windover, City Clerk, Abigail Palsgaard, and our entire Large Management Team. This document could not have been completed without your assistance.
Respectfully,
Alexander J. Henderson; ICMA-CM
City Manager, Kingsburg, California
30 2018-2023
STRATEGIC
PLAN
CITY OF
KINGSBURG
31 2018-2023 Strategic Plan
Executive Summary
This document will serve as the City of Kingsburg’s 2018-2023 Strategic Plan. Its purpose is to help the City prioritize its efforts, allocating both fiscal and human resources to achieve a shared Vision and Goals that also reflect community priorities and needs. The Plan is the result of a comprehensive review by Regional Government Services (RGS) of the City’s current operations and finances, interviews with staff members and discussions with City Council members and an online survey taken by Kingsburg residents.
The findings and conclusions of the review and survey results were presented to Council and staff at a one-day Study Session that was held Saturday February 24, 2018. The Study Session, which was open to the public, resulted in the development of a Mission Statement, a Vision Statement, a set of Core Values and six Goals to guide the City’s future operations.
32 The Goals
The City Council identified six Goals at its Strategic Planning Workshop on February 24, 2018. They are:
Implementation
The role of the City Council is to establish Goals based on community input and fiscal viability. The role of the City Manager is to develop Strategies to achieve those goals.
City staff, under the direction of the City Manager, will develop specific tactics to implement the Council’s plan.
The Strategic Plan is meant to serve as a living and working document, which will be updated by Council and staff on a regular basis.
Strategic
Goals:
1. Ensure Financial Stability
2. Improve Public Safety
3. Increase Retail Opportunities
4. Improve Community Communication
5. Provide Recreation Opportunities for
All Ages
6. Promote Sustainable Development
33 Conclusion
The 2018-2023 Strategic Plan captures the Goals, suggested programs, projects and initiatives suggested by Council and staff over the course of its development. The Goals that are included represent the highest priorities for City Council. Should other sources of revenue be identified, the City may revisit this Plan and adapt it as needed. For now, by limiting the City’s efforts to these key areas, the City of Kingsburg will be better positioned to achieve its long-term vision and maintain its fiscal viability.
City Council
establishes
GOALS
City Manager
establishes
STRATEGIES to
acheive GOALS
City Staff
develop tactics
to implement
Councils plan
Financial
Stability Public Safety Retail Opportunities
Community
Communication
& Engagement
Recreation for All Sustainable
Growth
34 Mission, Vision and Core Values
The purpose of establishing the City’s Mission, Vision and Core Values is to clearly define why the City was incorporated; how the City Council envisions its future and what principles Council and Staff will adhere to as part of conducting its business.
Our Mission
To provide quality, professional services and a safe familyorientated community for our diverse residents to thrive.
Our Vision
The City of Kingsburg is a unique, safe, affordable and welcoming community with a thriving themed downtown
and recreation opportunities for all ages.
Our Core Values
Integrity
Collaboration
Transparency
Mutual Respect
Customer Service
Innovation
35 36
Goals
Each Goal is intended to focus the City’s fiscal and human resources on areas of highest priority.
1. Ensure the City’s Continued Financial Stability
The City Council, management team and community value the City’s commitment to maintain adequate reserves and working with a balanced budget. Strategies to support this Goal include:
Maintain sound, responsible fiscal policies regulating debt and establish parameters for reserves.
Prioritize use of discretionary funds based on the 2018-2023 Strategic Plan Goals.
Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.
Explore options to reduce pension liabilities.
Provide transparency in all activities related to municipal finance and ensure that financial records are accurate, reliable and timely.
2. Improve Public Safety
Public Safety continues to be a top priority for the City Council. In this context, Public Safety includes law enforcement, and maintenance and improvement of infrastructure such as roadways and the water system. Strategies include:
37 Ensure adequate funding for appropriate levels of staffing for law enforcement and fire department personnel.
Support local and regional partnerships for mutual aid. Continue to update emergency operations plan(s) and ensure appropriate staff training and engagement for implementation.
Support emergency preparedness throughout the community. Maintain safe, well-lit streets and roads.
Monitor treatment, storage and delivery systems to ensure safe, reliable delivery of water. Consider volunteer support services to augment staff.
3. Increase Retail Opportunities
Increasing retail opportunities - especially in the Downtown area - is a top priority for the City Council. The City needs to focus its efforts in areas with the highest likelihood of success. As such, Strategies to support this Goal include:
Support the creation of a Downtown Business Association. Work with Community Development to solicit feedback from businesses and developers on the permit approval and other processes and provide recommended solutions for consideration by the City Manager and/or City Council.
Explore the use of technology to provide tools to support local businesses. 38 Support efforts that promote beautification of the physical environment. Support sustainable programs to promote local businesses and/or improve the downtown area. Facilitate the development of a “brand identity” for the City.
4. Improve Community Communication
The Council believes communication with residents and the business community is essential to the long-range viability of the City. Strategies include:
Proactively communicate positive news about the City to residents, businesses and surrounding communities.
Utilize social media to disseminate positive news, milestones and accomplishments.
Develop a marketing/branding plan to promote the City. Coordinate efforts with the Chamber of Commerce.
Utilize the City’s Youth Council.
5. Provide Recreational Opportunities for All Ages
Healthy, active communities are happier and safer. The entire City Council placed a high value on recreational opportunities and programs for Kingsburg’s residents, especially youth and seniors. Strategies to support this Goal include:
39 Maintain and refresh existing parks, trails and facilities. Promote community collaboration to deliver programs and activities for youth and seniors.
Explore opportunities for public-private partnerships to deliver programs and services.
6. Promote Sustainable Development
The Goal of Promoting Sustainable Development reflects the City Council’s desire to plan for the long-term health of the City through thoughtful and careful planning. Strategies include:
Update the City’s General Plan and Zoning Code.
Promote infill and mixed-use development.
Educate the public about community planning.
Increase incentives for multi-family housing.
Benchmarks
Over the next five years staff will provide progress reports to the City Council and the community on the implementation of the Strategic Plan citing specific examples of fulfillment. Agenda items and staff reports will be tied to the achievements of attaining individual Goals.
40 Summary and Recommendations
Following the adoption of the Strategic Plan, individual Departmental Implementation Plans will be developed and incorporated into this Plan as tactics to support each Goal and Strategy, including ongoing engagement and communications with the public.
It is recommended that the City Council review the 2018-2023 Strategic Plan annually at minimum to gauge progress towards achieving its goals.
Development of the Plan
Research
RGS, as part of this process, conducted a substantial amount of research. This research included a thorough review of the following:
The City’s Annual Budget;
The City’s Capital Improvement Plan;
Review of City Council Meetings (Agendas, Minutes and Broadcasts); Review of News Articles, Prior Election Results and Other Materials; Demographic Data;
Economic Trends (Local and Regional); and
On-Line Survey Results.
41 City Council and Staff Interviews
Staff participation and input is critical to the implementation of a successful Strategic Plan. Individuals representing all departments were engaged in a series of interviews and were asked to identify the City’s strengths and weaknesses. Interviews were held via conference calls with the management team and key staff members from all City departments. We also spoke individually with the Mayor and Council members to discuss their goals for the Strategic Plan and learn more about their priorities for the City.
Council Study Session
The Kingsburg City Council and staff attended a one-day Study Session on February 24, 2018. The purpose of the session was to identify areas of concern and address appropriate priorities for the City moving forward. Discussion revolved around the following topics:
What should the City’s main priorities be now and in the future? How can the City best address its fiscal challenges?
How can the City increase public safety services?
What types of housing and business development does Kingsburg need to remain viable? What steps should be taken to improve the Downtown area? 42 Research
Official City
Documents, News
Articles, & Online
Surveys
Staff & City Council Interviews
Council & key
managementfrom each
department identified
City strenghts and
weaknesses
Departmental Goals
Established
Public Plan Session
Public Strategic
Planning Meeting
Discussion:
• City Priorities
•Address Fiscal Challenges
•Increase Public Safety
43 44
Performance Measurement
How Do We Know If We Are Succeeding?
The City of Kingsburg uses performance measurements to help guide staff towards accomplishing the City’s organization-wide strategic goals of:
• Ensuring Financial Stability
• Improving Public Safety
• Increasing Retail Opportunities
• Improving Community Communication
• Providing Recreation Opportunities for All Ages
• Promoting Sustainable Development
Performance measurement supports the City’s core values of integrity and transparency and promotes continuous improvement in public service. Use of historical trends and analyzing our outcomes and outputs allows us to identify how we can advance our core values of innovation and customer-service. Staff has begun tracking data across all departments to align the work we do with the City Council’s strategic goals. We trust we will continuously improve service to the residents of Kingsburg. Below is a small sample of some of the performance measures that the City collects in order to illustrate how the City uses the data for continuous improvement.
45 1. Ensure the City’s Continued Financial Stability
The City Council, management team and community value the City’s commitment to maintain adequate reserves and working with a balanced budget. Performance Measurements to support this Goal include:
Goal: Maintain sound, responsible fiscal policies regulating debt and establish parameters for reserves:
Goal: Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.
Analysis: City staff and Council continuously seek grant opportunities to support City programs, projects, and initiatives. The FY 22/23 Budget projects to expend $3.68 million on federal projects and grants.
Goal: Explore options to reduce pension liabilities.
• City Council adopted a policy to waterfall 70% of surplus funds from the fiscal year to a pension stabilization fund.
Goal: Provide transparency in all activities related to municipal finance and ensure that financial records are accurate, reliable and timely.
• Transparency practices include posting the budget to the City’s website, hosting public hearings related to City finances, City Council and Finance Committee review of financials. Annual submission to the Government Finance Officer’s Association for Distinguished Budget Presentation Award and hiring independent auditors annually. 46 47
48 2. Improve Public Safety
Public Safety continues to be a top priority for the City Council. In this context, Public Safety includes law enforcement, and maintenance and improvement of infrastructure such as roadways and the water system. Performance measures include:
Goal: Ensure adequate funding for appropriate levels of staffing for law enforcement and fire department personnel.
Analysis: The City contracted police dispatch operations in 2016 to the Fresno County Sheriff’s Office. Savings from the transition helped fund an additional sworn officer. A public safety tax (Measure E) was approved by voters in 2018 creating a 1% safety tax. Measure E has allowed the City to hire 3 firefighter/paramedics and 2 police officers. In FY 19/20, an additional police officer was hired and continued funding for the 5 new positions. In FY20/21 an additional Police Services Technician was hired and in FY21/22, 4 new Police Officers and a Lieutenant were hired from Measure E funding.
Goal: Support local and regional partnerships for mutual aid.
Analysis: California state law requires law enforcement and EMS providers to partner with local, regional, state, and federal agencies for mutual aid. The City of Kingsburg Police Department has 11 mutual aid partnerships/agreements with various agencies above and beyond what is mandated by law.
The Kingsburg Fire Department has automatic/mutual aid agreements with our neighboring departments including the cities of Selma, Sanger and Fresno, Tulare, and Kings County. Kingsburg Fire Department is also an active participant in the statewide mutual aid plan manages by the California Office of Emergency Services.
Goal: Support emergency preparedness throughout the community.
Analysis: Measure E will provide an additional $2.06 million in public safety revenue in FY20/21 and is projected to provide an additional $2.14 million in public safety revenue in FY 21/22 to support emergency preparedness throughout the community. 49 Measure E fund expenditures include funding for equipment, a new fire ambulance, patrol vehicles, and increased public safety staff.
Goal: Monitor treatment, storage and delivery systems to ensure safe, reliable delivery of water. • The City’s Water Department conducts routine tests of the City’s water. The City has a 100% passage rate for the last 5 years.
Goal: Consider volunteer support services to augment staff.
Analysis: The City had 29 volunteers at the close of 2021. We continue to provide volunteer opportunities wherever possible. 50 51
52 3. Increase Retail Opportunities
Increasing retail opportunities - especially in the Downtown area - is a top priority for the City Council. The City needs to focus its efforts in areas with the highest likelihood of success. As such, Strategies to support this Goal include:
Goal: Support the creation of a Downtown Business Association. • A Downtown Business Association was created in FY 20/21. Staff facilitates meetings and provides assistance to their efforts.
Goal: Work with Community Development to solicit feedback from businesses and developers on the permit approval and other processes and provide recommended solutions for consideration by the City Manager and/or City Council. • The City continually seeks feedback from residents, businesses and developers. City Council has approved a 21-day permit process.
Goal: Explore the use of technology to provide tools to support local businesses. • Free wi-fi has been implemented in the downtown corridor. The City has been installing surveillance cameras to promote public safety and business security. The City installed a solar electric vehicle charging station in the downtown corridor, public parking lot and at the Kingsburg Senior Center.
Goal: Support sustainable programs to promote local businesses and/or improve the downtown area.
Analysis: The City has a multitude of programs to support local businesses and improve the downtown area including 9 economic development incentives and the façade/alley program and upper floor residential rehabilitation programs.
Goal: Facilitate the development of a “brand identity” for the City.. 53 • The City partnered with the Community Planning Action Team (CPAT) for recommendations for sustained growth of the downtown. CPAT recommended the purchase of wayfinding signage and street banners to provide a unified brand identity throughout the downtown corridor and at major entry points to the City. The City’s signature “dala horse” and Swedish theme is incorporated throughout.
54 4. Improve Community Communication
The Council believes communication with residents and the business community is essential to the long-range viability of the City.
Goal: Proactively communicate positive news about the City to residents, businesses and surrounding communities.
Analysis: The Kingsburg Carrier is a weekly email newsletter that provides residents with important community news about the City, upcoming events, and updates on City Council and City staff initiatives. The subscription rate continues to increase annually. The Carrier is also shared via Facebook and Twitter two times a week to reach a broader and more diverse audience.
Goal: Utilize social media to disseminate positive news, milestones and accomplishments. Increase social media followers.
Analysis: The number of Facebook/Instagram users who follow the City’s Facebook/Instagram pages and receive City posts in their newsfeed helps us determine the scope of the reach we have via social media and how well social media is being marketed.
Goal: Coordinate efforts with the Chamber of Commerce.
• The City provides funding to the Chamber of Commerce annually to support its efforts to promote Kingsburg businesses and community events. City staff and Councilmembers work hand-in-hand with the Chamber of Commerce and their Board of Directors.
55 56
5. Provide Recreational Opportunities for All Ages
Healthy, active communities are happier and safer. The entire City Council placed a high value on recreational opportunities and programs for Kingsburg’s residents, especially youth and seniors. Strategies to support this Goal include:
Goal: Maintain and refresh existing parks, trails and facilities. • The City plans to extend the miles of trails and bike lanes within the City and to require pedestrian space in all new housing developments.
• The City participates in the Active Transportation Plan with the regional Council of Governments (“COG”).
Goal: Promote community collaboration to deliver programs and activities for youth and seniors.
Analysis: The City’s After School Recreation Program and Summer Recreation Program are low-cost programs that provide recreational and some educational opportunities daily after school until 5:30pm or from 8am-5:30pm during the summer. They are two of the lowest cost childcare options in the City. The City is currently exploring options to increase the number of program participants.
The City offers multiple programs and activities for all ages. Youth programs include: After School Recreation, Summer Recreation, Junior Lifeguarding, Red Cross Swim Lessons, Senior Bingo and more.
Analysis: The City allows residents and non-residents to rent park spaces and the Crandell Swim Complex (pool). The average number of park/pool rentals per year is 265. Our target is 300. Revenue generated from park rental fees help offset parks and recreation expenses.
Activities for seniors include: Free or reduced lunch program, bingo, exercise classes, aqua aerobics, and more.
Goal: Explore opportunities for public-private partnerships to deliver programs and services. 57 • The City recently was awarded $1.244 million for the Kingsburg Dog Park through a highly competitive grant (State of California Proposition 68 State and Water Bond 2018) and $185,000 for the Athwal Park restrooms via Proposition 68. • The City received $5,000 during the FY 18/19 to support the City’s Trap, Neuter, Release program to address the feral/stray cat population humanely. We continue to provide this service for the residents and businesses of Kingsburg.
This is a multi-departmental effort is supported by community volunteers. • The City offers a “micro-grant” program to support projects or programs that increase recreational opportunities in Kingsburg. This is a matching grant for up to $15,000.
58 6. Promote Sustainable Development
The Goal of Promoting Sustainable Development reflects the City Council’s desire to plan for the long-term health of the City through thoughtful and careful planning. Strategies include:
Goal: Promote infill and mixed-use development.
• The City has a multitude of programs to support local businesses and improve the downtown area including 9 economic development incentives and the façade/alley program and upper floor residential rehabilitation programs. (See Increase Retail Opportunities). In FY23, the city plans to install 12+ miles of conduit and fiber optic infrastructure that will for high-speed internet access to all homes and businesses via Wi-Fi or direct hardwire.
Goal: Educate the public about community planning.
• The City seeks to engage and educate the public about community planning using multiple forums including social media (Facebook, Twitter, Instagram), the local news, public meetings, Coffee with the City Manager, email newsletter, etc. (See Increase Community Communication).
59 60
Basis of Accounting and Budget
Basis of accounting and budget refers to the concept of recognizing the time a transaction has occurred for the purpose of recording that transaction. Below is a description of the various fund descriptions and the related basis of accounting used for both the budget and the City’s annual financial report.
Governmental Funds:
The City’s governmental funds use a modified accrual basis of budgeting and accounting. Revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a related liability is incurred, as under accrual accounting.
Proprietary Funds and Fiduciary Funds:
The City’s proprietary funds or enterprise funds use a full accrual basis of budgeting and accounting, which recognizes revenues when earned, and expenses are recorded when a
liability is incurred. The budget is prepared on the same basis as the City’s annual financial statements. The fiduciary funds are treated according to the nature of the fund. Agency funds are custodial in nature (assets equal liabilities) and do not measure results of operations. Fiduciary funds use a modified accrual basis.
The City’s fund structure contains the following funds:
1. General Fund
2. Recreation Fund
3. Special Revenue Fund
4. Enterprise Fund
5. Capital Improvement Projects
6. Development Impact Fees
7. Risk Management/Internal Service Fund
8. Grant Fund
9. Finance Authority
10. Redevelopment Successor Agency
11. Landscape and Lighting District 93-01
Major fund summaries:
1. General Fund and Recreation Funds: The General Fund is the chief operating fund of the City. This fund accounts for the normal activities of the City (i.e. police, public works, general government, etc.). The major revenue sources for this fund are tax levy, intergovernmental revenues, licenses and permits, fines and forfeiture, interest income and charges for services. The major expenditures for this fund are public safety, public works, building inspections and general government. The Recreation Fund is a sub-set of the General Fund, which funds of the Senior Center and Crandell Swim Complex, along with revenues from fees for service and JPA reimbursements.
2. Special Revenue Fund: The Special Revenue Fund is comprised of revenues from state and local government programs such as: Highway User Tax revenues (Gas Taxes from California Senate Bill 1), and Local Transportation Funds 3, and 8, and Measure C (County funds for road and sidewalk repair). The Special Revenue Fund accounts for the maintenance and improvement of the City’s roads, streets, sidewalks, and traffic-related improvement projects.
3. Enterprise Fund: The Enterprise Fund is generally supported by fees for services from water, utility, recycling, green waste, and street sweeping charges, and fire/ambulance revenues. Tying fees and services together 61 through an enterprise fund has the advantage of allowing the public to see how much it costs to provide services, and why the fees are set at certain levels.
4. Risk Management/Internal Service Funds: The Internal Service Funds is a newly created fund that was established to account for any activity that provides services/goods to other funds and departments. The City’s Internal Fund comprises of the risk management expenses and revenues that each department/fund incurs on an annual basis. The primary expenditures to this account are for worker’s compensation premiums and general liability insurance premiums.
5. Grant Funds: The City’s Grant Fund includes various local and federally funded community improvement projects such as Community Development Block Grants, road/sidewalk repairs, and clean air/sustainable community Grants. Grant funds are also supplemented by matching City funds.
6. Capital Improvement Fund: City staff determines capital improvement investment based on community need to proactively address citizens’ concerns, invest in the City’s infrastructure, and to provide new quality of life advancements that enhance Kingsburg. City staff provides a Capital Improvement Plan (CIP) on an annual basis that serves as a five-year plan for planning processes. Capital improvement projects include infrastructure repair/improvements, equipment purchases, economic development initiatives and programs, and more. This fund includes budgets from the General
Fund, Pool, Federal Grants, Local
Transportation, Measure C, Water and
Ambulance Enterprise.
62 CITY OF KINGSBURG
PERSONNEL SUMMARY
FISCAL YEAR 2023-24
2022-2023 2022-2023 2023-2024
PROPOSED PROPOSED
DEPARTMENT POSITION ACTUAL BUDGET BUDGET
CITY COUNCIL Mayor Elected 1.00 1.00 1.00
Council Members Elected 4.00 4.00 4.00
Total, City Council 5.00 5.00 5.00
CITY MANAGER City Manager
Management Intern
Total, City Manager
Full-time
Part-time
1.00 0.57
1.57 1.00
0.63 1.63
1.00 0.65
1.65 CITY CLERK City Clerk Full-time 1.00 1.00 1.00
Clerical Part-time 0.20 0.20 -
Total, City Clerk 1.20 1.20 1.00
FINANCE Finance Director Full-time 1.00 1.00 1.00
Accountant
Account Clerk III
Full-time
Full-time
1.00 -
1.00 -
1.00 1.00
Account Clerk I Full-time 1.00 1.00 1.00
Payroll Specialist Full-time 1.00 1.00 1.00
Account Clerk II Full-time 1.00 1.00 2.00
Clerical Part-time - - -
Total, Finance 5.00 5.00 7.00
HUMAN RESOURCES Director of Administrative Services
Account Clerk I/Human Resources
Full-time
Part-time
1.00 0.37
1.00 0.50
1.00 0.42
Total, Human Resources 1.37 1.50 1.42
COMMUNITY DEVELOPMENT Community Development Director Full-time 1.00 1.00 1.00 Building Official Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Neighborhood Improvement Officer Part-time 0.71 0.29 0.84 Total, Community Development 3.71 3.29 3.84
COMMUNITY SERVICES Community Services Director Full-time 1.00 1.00 1.00 Lifeguards & Instructors Part-time 2.60 1.93 2.17
Summer/After School Leaders Part-time 3.59 2.86 0.40
Total, Community Services 7.19 5.79 3.57
POLICE Chief Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Sergeants Full-time 4.00 4.00 5.00
Officers Full-time 18.00 18.00 19.00
Records Supervisor Full-time 1.00 1.00 1.00
Police Services Technician Full-time 2.00 2.00 2.00
Lieutenant Full-time - 1.00 2.00
Total, Police 27.00 27.00 27.00
FIRE & AMBULANCE Chief Full-time 1.00 1.00 1.00
Fire Captain/Paramedics/EMT Full-time 3.00 3.00 3.00
Firefighters/Engineers
Administrative Assistant
Full-time
Full-time
15.00 1.00
15.00 1.00
15.00 1.00
Reserve Officers/Non-Safety
Management Intern
Part-time
Part-time
2.50 2.50 2.50
1.00 Total, Fire & Ambulance 22.50 22.50 23.50
PUBLIC WORKS Director of Public Works
Assistant Superintendent
Full-time
Full-time
1.00 1.00
1.00 1.00
1.00 1.00
Maint Worker III Full-time 3.00 3.00 3.00
Maint Worker II Full-time - - -
Maint Worker I Full-time 2.00 2.00 2.00
Mechanic Full-time 1.00 1.00 1.00
Water Operator
Trolley Driver
Full-time
Part-time
3.00 0.00
3.00 0.00
4.00 0.20
Total, P.W. Admin & Engin 11.00 11.00 11.20
SENIOR CENTER Nutrition Coordinator Part-time 1.65 1.58 1.94 Total, Senior Center 1.65 1.58 1.94
TOTAL-ALL DEPARTMENTS Full-time 70.00 71.00 73.00
Total Employees (F.T.E.)* Part-time 12.19 10.49 9.12
82.19 80.49 82.12
GRAND TOTAL Elected 5.00 5.00 5.00
* Full time equivalent
87.19 86.21 87.12
63 2023-2024 City of Kingsburg Budget Schedule
January 2023
18 2023-2024 budget schedule approved by the City Council. 24 Regular Finance Committee meeting.
February 2023
6 Begin personnel costing worksheets and 2022-2023 year-end revenue projections. 13 2023-2024 Capital Improvement Plan (CIP) documents distributed to department heads for review and update.
28 Regular Finance Committee meeting. Possible Recommendations for mid-year 2022-2023 adjustments made to City Council.
March 2023
7 City staff discussion on long-term strategic goals (in conjunction with Strategic Planning initiatives) NOTE: Updated Strategic Planning Dates TBD 24 Capital improvement project (CIP) department requests with supporting documentation due to Finance Director for review.
28 Regular Finance Committee meeting.
30 Personnel costing worksheets and 2022-2023 revenue projections due from Finance Director.
April 2023
7 Department heads complete 2022-2023 year to date and year end revenue and expenditure projections.
13 Department budget requests due from Department Heads. 17-28 Departmental meetings to discuss individual projections and 2022-2023 operational and CIP requests.
25 Regular Finance Committee meeting.
May 2023
3 City Council approval of budget guidelines and parameters; review of City Financial Policies.
Review and consideration of capital improvement projects. 9 Measure E Public Safety Tax Oversight Committee meeting to review 2022-2023 expenditures and 2023-2024 proposed budget.
64 (Final Date TBD by Committee)
17 City Council review and consideration of special funds (Measure E, CalPERS, Economic Development)
23 Regular Finance Committee meeting. Review and recommendation regarding City Financial Policies. Final revenue and expenditure projections for 2022-2023. 31 – June 2 Distribution of the City Manager’s recommended budget.
June 2023
7 First reading of City Manager’s recommended budget to the City Council. 21 Public hearing, final consideration, and approval of 2023-2024 All-Funds City Budget. Final budget to include organizational goals guided by Strategic Planning initiatives. * Please note that regular Council meeting dates (1st and 3rd Wednesdays) often include discussion on individual funds, capital improvement, etc.). This is intended to be an outline to help guide discussion but is subject to change.
65 66
Pension Funding
Contributions
(Employer and
Employee, calc’d by
Actuary)
Interest Earnings
(estimated by
CalPERS – can be
extremely volatile)
67 What Goes into Employer Contribution Requirements
Contribution Requirements
3 Benefit Provisions
Calculations
Actuarial Assumptions
and Methods
$
qx
Actual Experience
Contribution
Requirements
68 69
70 PERS Activity • Financial crisis saw CalPERS lose about 25% of assets. • In 10-11: CalPERS needed an extra $600 million from state taxpayers to help it cope with its losses from 2008. • Dec 2016 – CalPERS board lowers discount rate to 7.0%, phased in over 3 years • FY21 – 21.3% ROI triggers automatic discount rate reduction; adds ~$85B in value, funded status jumps ~10% • CalPERS Board affirms 6.8% discount rate
• Fund loses 6.1% in FY2022
How Did We Get Here?
• Investment losses (Great Recession)
• CalPERS Contribution Policy
• Enhanced Benefits
• Demographics & Assumption Changes
71 Kingsburg CalPERS
Pension Plans
The City maintains six pensions plans for its
employees
• Classic Miscellaneous Employees
• Classic Police Safety Employees
• Classic Fire Safety Employees
• PEPRA Miscellaneous Employees
• PEPRA Safety Police Employees
• PEPRA Safety Fire Employees
72 Pension Reform
• CA Public Employee’s Pension Reform (PEPRA) approved in 2012, into effect 1/1/13
• Reduced benefits for new members (non-safety): 2% @ 62 • Created new maximum benefit for safety
• Capped annual salary that is pensionable ($146,042 for 2023) • Required employees to share equally in cost
• Disallowed Employer-Paid Member Contributions
• Required Three-Year Final Compensation
• Placed restrictions on retirees returning to work for CalPERS agency (some pending changes being considered post-COVID)
73 Employer Contributions
Normal Cost
(% of Payroll)
Normal Cost
The contribution for current accrual of benefits.
Unfunded Actuarial Liability (UAL)
Market value of plan assets is less than the present value of accrued benefits (i.e. liability).
Total Contribution
UAL Amortization Payment
($ Amount)
74 75
76 CALPERS UAL
FY 19/20 FY 19/20 FY 20/21 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 Plan Lump Sum ADPs Oct 11, 2019 Lump Sum w/out ADPs Lump Sum Lump Sum ADPs Dec 27, 2021 Lump Sum w/out ADPs Lump Sum Lump Sum Miscellaneous $ 197,237 $ 300,000 $ 221,356 $ 209,389 $ 238,928 $ 300,000 $ 218,363 $ 192,471 $ 182,144 Pepra Misc. $ 3,583 $ 5,100 $ 5,100 $ 5,385 $ 5,891 $ 5,891 $ - Safety Fire $ 107,928 $ 250,000 $ 119,173 $ 108,447 $ 119,505 $ 150,000 $ 136,201 $ 121,616 $ 119,805 Pepra Safety Fire $ 4,877 $ 4,314 $ 4,314 $ 4,621 $ 5,213 $ 5,213 $ - Safety Police $ 257,289 $ 300,000 $ 282,168 $ 270,202 $ 298,696 $ 300,000 $ 338,009 $ 307,581 $ 306,874 Pepra Safety Police $ 5,542 $ 9,097 $ 9,097 $ 9,731 $ 10,859 $ 10,859 $ - Total $ 576,456 $ 850,000 $ 641,208 $ 606,549 $ 676,866 $ 750,000 $ 714,536 $ 643,631 $ 608,823 The highlighted columns are what we would have paid in those years without making the Additional Discretionary Payments (ADPs).
77 Steps to Address
July, 2018 – Council approves ‘waterfall’ of surplus funding to designated accounts:
CalPERS Unfunded Accrued Liability (UAL) Fund (70%)
• Fund will be used to help pay down existing pension
liability. Council can decide to use the fund to help
stabilize future budgets, provide additional payments to lower long-term liability, or to invest in a 115 Trust.
Economic Stabilization Fund (15%)
• Fund will be used to help stabilize future budgets in the instance of lower than anticipated revenues (including
more volatile revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council.
Equipment Reserve Fund (15%)
• Fund to be used as a ‘drop account’ to help fund larger capital equipment items or to provided needed capital
during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant ‘catch-up’ years.
78 Normal Costs
Employee Contributions (Normal Costs):
1. Implemented Pension Reform: All PEPRA Employees are required to pay 50% of their normal cost per law. For FY24, employee contribution rates will increase 1% for MISC. and .75% for Public Safety (PEPRA employees only).
2. Police CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Police normal cost for FY22 is 31.82% of payroll, meaning employees pay ~37% of normal contribution rate (city picks up 63%).
3. Fire CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Police normal cost for FY22 is 31.82% of payroll, meaning employees pay ~37% of normal contribution rate (city picks up 63%).
4. Misc. CLASSIC members contribute ~7% of normal cost rate (total percentage of payroll is ~18.76%); equates to ~37% of normal contribution rate (city picks up 63%). - These numbers have been shifting toward more contributions from the employer, the split had been closer to 40/60.
79 Steps to Address
Additional Discretionary Payments – similar to making an additional mortgage payment on your home
Made Additional Discretionary Payment (ADP) for UAL:
• $850,000 in Oct. 2019
• $750,000 in Dec. 2021
Payments made from UAL waterfall account.
Payment made to long-term plans (largest savings)
$1.6M total ADPs provides estimated interest savings totaling $1.8M (including payments).
80 15
Next Steps…
• Await Updated June 30, 2022, Actuarial Documents (Aug. 2023). • Continue to monitor CalPERS returns (beginning of 2022 has seen downward return on investments)
• Utilize ADPs and fund savings to offset rising contributions. o Putting money into the market in down years has historically led to greater returns over time.
81 EST FUND 2023-2024 2023-2024 2023-2024 2023-2024 2023-2024 EST FUND BALANCE ESTIMATED OPERATING DEBT CAPITAL TOTAL BALANCE Percent FUNDS 7/1/2023 REVENUE BUDGET SERVICE OUTLAY BUDGET 6/30/2024 Change 001 GENERAL 1,816,301 7,221,767 6,797,736 - 429,500 7,227,236 1,810,832 -0.30%
RECREATION
021 Pool (117,144) 272,400 225,045 - 46,700 271,745 (116,489) 0.56% 022 Senior Center (168,643) 371,000 150,496 - 220,000 370,496 (168,139) 0.30% TOTAL, RECREATION (285,788) 643,400 375,541 - 266,700 642,241 (284,628) 0.41%
SPECIAL REVENUE
102 Gas Tax 663,101 664,513 334,864 - 460,724 795,588 532,026 -19.77% 103 LTF Article 3 97,102 14,966 - - 37,474 37,474 74,594 -23.18% 104 LTF Article 8 1,600,504 905,683 198,514 - 878,364 1,076,878 1,429,308 -10.70% 105 Measure C 690,616 532,485 207,916 - 310,000 517,916 705,185 2.11%
SPECIAL REVENUE-PUBLIC SAFETY
106 Measure E 946,971 2,868,000 2,802,438 - 590,500 3,392,938 422,033 -55.43% TOTAL, SPECIAL REVENUE 3,998,295 4,985,647 3,543,734 - 2,277,062 5,820,796 3,163,146 -20.89%
SPECIAL POLICE
107 Abandoned Vehicle Abatement 16,626 - - - - - 16,626 0.00% TOTAL, SPECIAL POLICE 16,626 - - - - 16,626 0.00%
ENTERPRISE
318 Water 9,012,158 2,771,938 2,870,043 49,779 916,951 3,836,773 7,947,323 -11.82% 319 Solid Waste (390,458) 3,211,769 2,889,742 - - 2,889,742 (68,430) 82.47% 320 Ambulance/Fire 525,328 6,690,985 6,115,354 52,413 - 6,167,766 1,048,546 -99.60% TOTAL, ENTERPRISE 9,147,027 12,674,692 11,875,139 102,191 916,951 12,894,281 8,927,439 -2.40%
FEDERAL PROJECTS
030 Community Development Block Grant (215,932) - - - - - (215,932) 0.00% 056 Madsen Ave Recons Sierra to Stroud (60,331) - - - - - (60,331) 0.00% 057 Madsen Ave Bike Path Stroud to Kamm - - - - -
058 Bethel /Sierra Roundabout 8,538 - - - 8,538 0.00%
059 Mehlert Ave Reconstruction - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - 58,700 - - - 58,700 061 18th Ave Sidewalks-Stroud-Klepper - 145,000 - - - 145,000 062 18th Ave Sidewalks-Sierra-Stroud - 145,000 - - - 145,000 TOTAL, FEDERAL PROJECTS (267,724) 348,700 - - - 80,976
GRANTS
031 Park Improvement Grants - 1,244,000 1,244,000 1,244,000 - 032 Transient Oriented Development Grant - 445,000 445,000 - - 445,000 - 033 San Joaquin Valley Air Grant 21 - - - 21 0.00%
034 SLESF Cops Grant 13,970 150,000 150,000 - - 150,000 13,970 0.00% 036 ARPA Fund 1,690,767 298,000 298,000 1,392,767 -17.63% 108 ACT Task Force Grant 10,171 192,248 192,248 - - 192,248 10,171 0.00% 110 KJUHSD School Resource Officer - 132,665 132,665 132,665 - 111 Elementary School Resource Officer - 132,665 132,665 - - 132,665 - 120 Tri-County EMT Paramedic - 405,057 405,057 405,057 - TOTAL, GRANTS 1,714,929 2,701,635 1,755,636 - 1,244,000 2,999,636 1,416,929 210 Capital Facilities-Traffic 1,773,485 54,000 55,000 - 55,000 1,772,485 -0.06% 210 Capital Facilities-Public Safety (586,249) 65,000 10,000 - 10,000 (531,249) 9.38% 210 Capital Facilities-Special Recreation 772,833 65,000 10,000 - 200,000 210,000 627,833 -18.76% 210 Capital Facilities-Water Facilities 1,330,371 60,000 10,000 - 10,000 1,380,371 3.76% 210 Capital Facilities-General Government 1,149,544 70,500 10,000 - 10,000 1,210,044 5.26% SUB-TOTAL, CAPITAL FACILITIES 4,439,984 314,500 95,000 - 200,000 295,000 4,459,484 211 Sewer Connection 1,453,163 50,000 - - - - 1,503,163 3.44% 212 Storm Drain 78,197 18,000 - - 96,197 23.02%
214 Parks & Recreation - Neighborhood 284,829 60,000 - - - 344,829 21.07% 214 Parks & Recreation - Community 210,370 - - - - 210,370 0.00% 216 Traffic Impact Zone 13,386 - - - - 13,386 0.00%
243 Equipment Reserve 25,397 - - - - 25,397 0.00%
TOTAL, DEVELOPMENT IMPACT FEES 6,505,326 442,500 95,000 - 200,000 295,000 6,652,826 2.27%
INTERNAL SERVICE
501 Risk Management 351,812 1,104,130 1,104,130 - - 1,104,130 351,812 0.00% 502 CalPERS UAL Fund 2,260,395 649,293 - - 649,293 1,611,102 -28.72% 503 Economic Stabilization Fund 858,927 185,282 - 185,282 673,645 -21.57% 504 Equipment Reserve Fund 604,427 175,282 - 175,282 429,145 -29.00% 505 Forgivable Loan Program Fund 64,966 698,544 375,000 375,000 388,510 TOTAL, INTERNAL SERVICE 4,140,526 1,802,674 2,488,986 - - 2,488,986 3,454,214 -16.58%
FINANCE AUTHORITY -
750 Finance Authority 1,679,997 - - 1,679,997 0.00%
754 Special Assessment District 1991-1 (220,000) - - (220,000) 0.00% 755 Special Assessment District 1991-1 Sup 815 - - 815 0.00% 756 Special Assessment District 1992-1 135,294 - - 135,294 0.00% 757 Special Assessment District 1992-2 92,656 - - 92,656 0.00% TOTAL, FINANCE AUTHORITY 1,688,762 - - - - 1,688,762 0.00%
REDEVELOPMENT SUCCESSOR AGENCY -
740 RDA Successor Agency 71,575 - - - 71,575 0.00%
741 Low/Moderate Housing Successor Agncy 574,389 - - - - 574,389 0.00% TOTAL, SUCCESSOR AGENCY 645,964 - - - - 645,964 0.00%
759 LANDSCAPING & LIGHTING DISTRICT 3,595 112,247 112,247 - - 112,247 3,595 0.00% 760 COMMUNITY FACILITIES DISTRICT 212,732 415,068 136,634 - - 136,634 491,166 -130.89% GRAND TOTAL $ 29,336,572 $ 31,348,332 $ 27,180,652 102,191$ $ 5,334,213 $ 32,617,056 $ 28,067,847 -4.32%
CITY OF KINGSBURG
FUND BALANCE PROJECTION
2023-2024 FISCAL YEAR BUDGET
82 Significant Changes: The General Fund balance decreased in FY19 due to transfer surplus $3,360,441 to Reserve Funds.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2020 2021 2022 2023 2024
$2,019,462
$2,126,418
$2,099,736
$1,816,301
$1,447,905
DOLLARS
FISCAL YEARS
General Fund Ending Fund Balance
83 Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 200,000 General Fund 001 200,000
Solid Waste Fund 319 165,575 General Fund 001 165,575
Gas Tax Fund 102 29,572 General Fund 001 29,572
LTF Art 8 Fund 104 11,283 General Fund 001 11,283
Measure C Fund 105 11,766 General Fund 001 11,766
Total Overhead Transfers 418,196 418,196
Operational Transfers
General Fund 001 350,000 Ambulance Fund 320 350,000
General Fund 001 100,000 Senior Center Fund 022 100,000 General Fund 001 148,000 Pool Fund 021 148,000
COPS Grant Fund 034 155,000 General Fund 001 155,000
CalPERS UAL Fund 502 Ambulance Fund 320 -
CalPERS UAL Fund 502 131,064 General Fund 001 131,064
Landscape & Lighting Fund 759 94,759 General Fund 001 94,759 Landscape & Lighting Fund 759 17,488 Water fund 318 17,488 CFD Fund 760 80,000 General Fund 001 80,000
CFD Fund 760 - Ambulance Fund 320 -
Total Operational Transfers 1,076,311 1,076,311
Total Transfers Out $ 1,494,507 Total Transfers In $ 1,494,507
ALL TRANSFERS
CITY OF KINGSBURG
FISCAL YEAR 2023-24
84 Senior
General Pool Center
Fund Fund Fund Total
Actual Fund Balance, June 30, 2022 2,099,736 (122,591) (135,810) 1,841,335 Estimated Fund Balance, June 30, 2023 1,817,501 (117,144) (168,643) 1,531,713 Revenues:
Taxes 5,326,518 5,326,518
Licenses, Permits and Fees 719,400 719,400
Fines and Penalties 5,000 5,000
Use of Money and Property 13,000 13,000
Intergovernmental 16,400 16,400
Charges for Services 28,430 41,000 24,000 93,430
JPA Reimbursements 83,400 83,400
Other Revenue 134,000 27,000 161,000
Transfer in from General Fund 148,000 100,000 248,000
Transfer in from Other Funds 979,019 220,000 1,199,019
Total Revenues 7,221,767 272,400 371,000 7,865,167
Expenses:
Wages & Benefits 4,217,998 81,274 115,309 4,414,581
Maintenance and Operation 1,981,738 143,771 35,187 2,160,696 Debt Service -
Capital Outlay 429,500 46,700 220,000 696,200
Transfers Out 598,000 598,000
Total Expenses 7,227,236 271,745 370,496 7,869,477
Projected Net Result (5,469) 655 504 (4,309)
Projected Fund Balance, June 30, 2024 1,812,032 (116,489) (168,139) 1,527,403
CITY OF KINGSBURG
Summary of General Fund Segments
2023-24 Fiscal Year Budget
85 GENERAL FUND SUMMARY
GENERAL FUND FY 19/20 FY20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Taxes $ 4,508,740 $ 4,773,335 $ 5,339,515 $ 4,927,455 $ 5,295,669 $ 5,326,518 8.10% Licenses, Permits and Fees $ 1,255,920 $ 1,275,796 $ 1,374,760 $ 911,700 $ 1,008,409 $ 719,400 -21.09% Fines and Penalties $ 11,679 $ 5,073 $ 17,327 $ 7,500 $ 3,789 $ 5,000 -33.33% Use of Money and Property $ 17,486 $ 10,571 $ 18,604 $ 9,210 $ 13,000 $ 13,000 41.15% Intergovernmental $ 30,768 $ 41,705 $ 56,342 $ 15,700 $ 46,982 $ 16,400 Charges for Services $ 47,062 $ 46,373 $ 39,182 $ 29,180 $ 27,437 $ 28,430 -2.57% Other Revenue $ 148,691 $ 323,023 $ 159,289 $ 35,500 $ 41,388 $ 134,000 277.46% Transfer in from Other Funds $ 868,500 $ 553,362 $ 595,552 $ 997,665 $ 779,923 $ 979,019 -1.87% TOTAL REVENUES $ 6,888,846 $ 7,029,237 $ 7,600,573 $ 6,933,910 $ 7,216,598 $ 7,221,767 3.99%
EXPENDITURES
Wages & Benefits $ 3,572,931 $ 3,674,563 $ 4,101,587 $ 3,840,367 $ 4,005,736 $ 4,217,998 9.83% Maintenance and Operation $ 1,599,983 $ 1,775,793 $ 1,857,862 $ 1,913,302 $ 1,884,918 $ 1,981,738 3.58% Debt Service $ 17,479 $ 4,355 $ - $ - $ - $ -
Capital Outlay $ 366,922 $ 296,994 $ 203,249 $ 701,163 $ 390,537 $ 429,500 -38.74% Transfers Out $ 655,000 $ 455,000 $ 740,000 $ 535,000 $ 535,000 $ 598,000 11.78% TOTAL EXPENDITURES $ 6,212,314 $ 6,206,705 $ 6,902,697 $ 6,989,831 $ 6,816,190 $ 7,227,236 3.40% Net Revenue/(Expenditures) $ 676,532 $ 822,532 $ 697,875 $ (55,921) $ 400,408 $ (5,469) -90.22% Changes in Fund Balance $ 184,362 $ 116,862 $ 15,849 $ - $ - $ - Net Increase/(Decrease) in Fund Balance $ 860,894 $ 939,394 $ 713,724 $ (55,921) $ 400,408 $ (5,469) Beginning Fund Balance July 1 $ 1,968,125 $ 2,019,462 $ 2,126,417 $ 2,099,736 $ 2,099,736 $ 1,817,501 -13.44% Adjustment in Fund Balance to Actual $ - $ - $ -
Transfer Surplus to Reserve Funds $ (809,558) $ (832,439) $ (740,405) $ - $ (682,643) $ - Ending Fund Balance June 30 $ 2,019,461 $ 2,126,417 $ 2,099,736 $ 2,043,815 $ 1,817,501 $ 1,812,032 -11.34% Description: The general fund is largest fund and serves as the main discretionary fund. The majority of expenditures come from wages and benefits, with several different forms of revenues, the largest coming from property and sales taxes.
Budget Highlights: The general fund is expected to continue to hold a healthy fund balance through at the end of the 2023 FY. Higher than anticipated building related revenues and budget conscious spending will allow for more flexibility with one-time purchases. 64%
30%
0% 6% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay 74%
10%
0% 0%
14% 2% REVENUES
Taxes
Licenses, Permits and Fees
Fines and Penalties
Use of Money and Property
Intergovernmental
Charges for Services
Transfer in from Other Funds
Other Revenue
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 19/20 FY20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
86 2019/20 2020/21 2021/22 2022/23 2022/23 2023/24
GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Property Tax
Secured/Unsecured Prop Tax 1,201,041 1,240,629 1,293,434 1,230,455 1,317,328 1,330,761 Supplemental Prop Tax 24,557 30,030 33,360 21,500 28,027 22,500 Real Prop Transfer 30,835 60,014 66,187 30,000 55,000 40,000 Other Tax
Homeowner Property Tax Relief 11,828 10,829 10,237 11,500 10,349 10,300 Residual Property Tax 139,846 98,942 119,351 - - -
Sales Tax 470,321 427,273 561,959 525,000 628,544 599,006 Sales Tax in-lieu 697,236 825,926 977,475 950,000 874,183 977,326 Franchises 476,016 519,474 539,719 470,000 605,247 600,000 Housing-in-lieu
Motor Vehicle-In-Lieu-of Fees 1,164,984 1,185,675 1,265,202 1,275,000 1,359,674 1,319,625 Sales Tax/Local Public Safety 25,176 24,631 36,152 24,000 27,317 27,000 Transient Occupancy Tax 266,900 349,913 436,439 390,000 390,000 400,000 Licenses, Permits and Fees
Business Licenses 178,577 232,173 234,654 220,500 219,900 215,000 SB 1186 Fee (233) (689) (462) - (245) -
Dog Licenses 470 5,466 (4,028) 3,000 125 100
Park Reservation Fees 2,630 5,645 5,583 5,000 5,400 4,800 Summer Program Fees 13,363 32,480 44,670 39,000 15,000 5,000 After School Program Fees 81,563 - 98,153 113,400 139,767 - Home Occupation/Conditional Use Permit 1,400 2,000 1,950 1,500 2,621 2,000 Encroachments 62,149 46,691 35,857 22,000 35,175 25,000 Planning & Zoning Fees 16,250 12,635 6,525 7,500 3,350 4,000 Site Plan Review/Parcel Maps/Tract Maps 800 17,150 - - 26,400 - Subdivision Monuments - 1,500 - - - -
Misc Planning Fees 11,500 - 3,525 - 25,925 21,200
Construct & Debris Demo 29,850 25,525 27,474 24,000 2,800 3,000 Zone 2,400 4,000 - - - -
Building Permits 441,115 327,868 612,724 280,000 371,000 280,000 Plumb Elec/Air Conditioning 23,837 37,198 30,008 21,000 20,000 21,000 Strong Motion Tax-Resident 3,831 2,884 4,900 2,800 2,800 2,800 Strong Motion Tax-Comm\ 4,030 6,105 2,844 3,000 1,839 2,000 Energy Surcharge 46,871 12,338 16,629 15,000 14,000 15,500 Plan Check Fee 303,001 414,168 173,697 117,000 106,500 106,500 Grading & Inspec-Comm 19,940 71,321 54,901 35,000 7,586 10,000 BSC Fees 2,055 2,134 1,284 2,000 1,322 1,500
Fire Sprinkler 10,522 17,203 23,875 - 7,144 -
Fines and Penalties
Police Fines 11,464 5,023 17,188 7,500 3,733 5,000
Police Grants - 50 - - - -
Parking Fines 215 - 139 - 56 -
Use of Money and Property
Interest on Investments 7,624 - - - - -
Interest Income Gun Club 349 - - - - -
Sale of Maps & Pubs - - - - - -
Rents 9,514 10,571 11,373 9,210 13,000 13,000
Sale of Property - - 7,231 - - -
Intergovernmental
State Mandates Reimb - - - - - -
OES Grant - - 31,141 - 5,244 -
Planned Unit Development - - - - - -
Other 19,306 30,645 15,466 15,700 36,350 16,400
State Homeland Security Grant 8,400 4,954 9,701 - - -
DOJ Grants 3,062 6,106 34 - 5,388 -
Charges for Services
Garage 21,898 16,294 3,224 3,750 - -
State Route 201 Maint 5,430 4,073 6,788 5,430 5,430 5,430 Police Services 19,734 26,007 29,171 20,000 22,007 23,000 Other Revenue
Weed Cleanup - - - - - -
POST Reimbursement 20,834 493 11,262 9,000 20,516 40,000 Miscellaneous 127,858 176,377 140,312 20,500 14,872 88,000 Cares Act COVID 19 - 138,442 - - - -
CCARD FEES - 7,711 7,715 6,000 6,000 6,000
CITY OF KINGSBURG
REVENUE SUMMARY
FOR FISCAL YEAR 2023/24
87 2019/20 2020/21 2021/22 2022/23 2022/23 2023/24
GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED
CITY OF KINGSBURG
REVENUE SUMMARY
FOR FISCAL YEAR 2023/24
Transfers In 581,500 403,362 237,368 225,189 225,189 418,196 Transfer-In-From General Fund balance 187,000 - 60,000 - - 100,000 Transfer In from CFD - - - 330,968 113,226 174,759
CALPERS UAL Fund Balance - - 148,184 111,346 111,346 131,064 Transfer In-Other 100,000 150,000 150,000 330,162 330,162 155,000 TOTAL REVENUES $ 6,888,847 $ 7,029,237 $ 7,600,573 $ 6,933,910 $ 7,216,598 $ 7,221,767 88 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 001-0000-401-0100 PROPERTY TAX TEETER $ 1,146,021 $ 1,163,946 $ 1,228,806 $ 1,166,455 $ 1,243,328 $ 1,255,761 7.66% 001-0000-401-0201 UNSECURED/CURRENT $ 55,020 $ 76,683 $ 64,628 $ 64,000 $ 74,000 $ 75,000 17.19% 001-0000-401-0202 UNSECURED/PRIOR $ - $ - $ - $ - $ - $ - 001-0000-401-0301 SUPPLEMENTAL/CURRENT $ 16,153 $ 28,849 $ 30,813 $ 20,000 $ 23,000 $ 20,000 0.00% 001-0000-401-0302 SUPPLEMENTAL/PRIOR $ 8,404 $ 1,181 $ 2,547 $ 1,500 $ 5,027 $ 2,500 66.67% 001-0000-401-0400 REAL PROPERTY TRANSFER TAX $ 30,835 $ 60,014 $ 66,187 $ 30,000 $ 55,000 $ 40,000 33.33% 001-0000-401-0500 HOMEOWNERS $ 11,828 $ 10,829 $ 10,237 $ 11,500 $ 10,349 $ 10,300 -10.43% 001-0000-401-0600 RESIDUAL PROPERTY TAX $ 139,846 $ 98,942 $ 119,351 $ - $ - $ - 001-0000-402-0101 SALES TAX $ 470,321 $ 427,273 $ 561,959 $ 525,000 $ 628,544 $ 599,006 14.10% 001-0000-402-0102 IN-LIEU SALES TAX $ 697,236 $ 825,926 $ 977,475 $ 950,000 $ 874,183 $ 977,326 2.88% 001-0000-402-0103 LOCAL PUBLIC SAFETY $ 25,176 $ 24,631 $ 36,152 $ 24,000 $ 27,317 $ 27,000 12.50% 001-0000-403-0101 MVLF $ 1,164,984 $ 1,185,675 $ 1,265,202 $ 1,275,000 $ 1,359,674 $ 1,319,625 3.50% 001-0000-403-0200 FRANCHISE TAX $ 476,016 $ 519,474 $ 539,719 $ 470,000 $ 605,247 $ 600,000 27.66% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX $ 266,900 $ 349,913 $ 436,439 $ 390,000 $ 390,000 $ 400,000 2.56% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP $ 178,577 $ 207,823 $ 205,359 $ 198,000 $ 191,000 $ 187,000 -5.56% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST $ - $ 24,350 $ 29,295 $ 22,500 $ 28,900 $ 28,000 24.44% 001-0000-411-0103 SB1186 FEE $ (233) $ (689) $ (462) $ - $ (245) $ - 001-0000-411-0200 DOG LICENSES $ 470 $ 5,466 $ (4,028) $ 3,000 $ 125 $ 100 -96.67% 001-0000-421-0103 DOMESTIC VIOLENCE GRANT $ - $ 50 $ - $ - $ - $ - 001-0000-421-0110 DOJ GRANTS $ 3,062 $ 6,106 $ 34 $ - $ 5,388 $ - 001-0000-421-0201 OES GRANTS $ - $ - $ 31,141 $ - $ 5,244 $ - 001-0000-421-0202 HOMELAND SECURITY-POLICE $ 8,400 $ 4,954 $ 9,701 $ - $ - $ - 001-0000-422-0101 PEG MONEY $ 12,531 $ 17,820 $ 14,406 $ 15,200 $ 15,200 $ 15,000 -1.32% 001-0000-431-0105 HOME OCCUPATION $ 1,400 $ 2,000 $ 1,950 $ 1,500 $ 2,621 $ 2,000 33.33% 001-0000-431-0106 CONDITIONAL USE PERMIT $ - $ - $ - $ - $ - $ - 001-0000-431-0107 SITE PLAN REVIEW $ 16,250 $ 12,635 $ 6,525 $ 7,500 $ 3,350 $ 4,000 -46.67% 001-0000-431-0108 PARCEL MAPS $ - $ - $ - $ - $ - $ -
001-0000-431-0109 TRACT MAPS $ 800 $ 17,150 $ - $ - $ 26,400 $ - 001-0000-431-0110 ENCROACHMENTS $ 62,149 $ 46,691 $ 35,857 $ 22,000 $ 35,175 $ 25,000 13.64% 001-0000-431-0112 SUBDIVISION MONUMENTS $ - $ 1,500 $ - $ - $ - $ - 001-0000-431-0114 ANNEXATION DEPOSITS $ 6,750 $ 12,750 $ - $ - $ - $ - 001-0000-431-0115 MISC PLANNING FEES $ 11,500 $ - $ 3,525 $ - $ 6,925 $ 1,200 001-0000-431-0116 PLANNED UNIT DEVELOPMENT $ - $ - $ - $ - $ - $ - 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO $ 29,850 $ 25,525 $ 27,474 $ 24,000 $ 2,800 $ 3,000 -87.50% 001-0000-431-0119 ZONE $ 2,400 $ 4,000 $ - $ - $ - $ -
001-0000-431-0120 OTHER $ - $ - $ - $ - $ - $ -
001-0000-431-0130 BUILDING PERMITS $ 441,115 $ 327,868 $ 612,724 $ 280,000 $ 371,000 $ 280,000 0.00% 001-0000-431-0131 PLUMB ELEC/AIR COND $ 23,837 $ 37,198 $ 30,008 $ 21,000 $ 20,000 $ 21,000 0.00% 001-0000-431-0132 STRONG MOTION TAX-RESIDENT $ 3,831 $ 2,884 $ 4,900 $ 2,800 $ 2,800 $ 2,800 0.00% 001-0000-431-0133 STRONG MOTION TAX-COMM $ 4,030 $ 6,105 $ 2,844 $ 3,000 $ 1,839 $ 2,000 -33.33% 001-0000-431-0134 ENERGY SURCHARGE $ 46,871 $ 12,338 $ 16,629 $ 15,000 $ 14,000 $ 15,500 3.33% 001-0000-431-0135 PLAN CHECK FEE $ 303,001 $ 331,697 $ 171,517 $ 115,000 $ 105,000 $ 105,000 -8.70% 001-0000-431-0136 GRADING & INSPECTION-COMM $ 19,940 $ 71,321 $ 54,901 $ 35,000 $ 7,586 $ 10,000 -71.43% 001-0000-431-0137 BSC FEES $ 2,055 $ 2,134 $ 1,284 $ 2,000 $ 1,322 $ 1,500 -25.00% 001-0000-431-0138 FIRE SPRINKLER $ 10,522 $ 17,203 $ 23,875 $ - $ 7,144 $ - 001-0000-431-0140 ENGINEERING PLAN CHECK $ - $ 82,471 $ 2,180 $ 2,000 $ 1,500 $ 1,500 -25.00% 001-0000-431-0141 TECHNOLOGY FEE $ - $ - $ - $ - $ 19,000 $ 20,000 001-0000-432-0101 POLICE FINES $ 11,464 $ 5,023 $ 17,188 $ 7,500 $ 3,733 $ 5,000 -33.33% 001-0000-432-0102 POLICE SERVICES $ 19,734 $ 26,007 $ 29,171 $ 20,000 $ 22,007 $ 23,000 15.00% 001-0000-432-0104 PARKING FINES $ 215 $ - $ 139 $ - $ 56 $ - 001-0000-432-0105 POST REIMBURSEMENT $ 20,834 $ 493 $ 11,262 $ 9,000 $ 20,516 $ 40,000 344.44% 001-0000-432-0106 POLICE GRANTS $ - $ - $ - $ - $ - $ - 001-0000-433-0101 PARK RESERVATION FEES $ 2,630 $ 5,645 $ 5,583 $ 5,000 $ 5,400 $ 4,800 -4.00% 001-0000-433-0102 SUMMER PROGRAM FEES $ 13,363 $ 32,480 $ 44,670 $ 39,000 $ 15,000 $ 5,000 -87.18% 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES $ 81,563 $ - $ 98,153 $ 113,400 $ 139,767 $ - -100.00% 001-0000-433-0302 SPEC EVENTS INS CITY FEE $ 25 $ 75 $ 1,060 $ 500 $ 1,150 $ 1,400 180.00% 001-0000-434-0100 GARAGE $ 21,898 $ 16,294 $ 3,224 $ 3,750 $ - $ - -100.00% 001-0000-451-0101 INTEREST $ 7,624 $ - $ - $ - $ - $ -
001-0000-451-0102 INTEREST INCOME GUN $ 349 $ - $ - $ - $ - $ - 001-0000-452-0101 SALE OF PROPERTY $ 1 $ - $ 7,231 $ - $ - $ - 001-0000-453-0100 RENTS $ 9,514 $ 10,571 $ 11,373 $ 9,210 $ 13,000 $ 13,000 41.15% 001-0000-462-0100 MISCELLANEOUS-OTHER $ 116,745 $ 131,097 $ 92,277 $ 20,000 $ 10,000 $ 87,500 337.50% 001-0000-462-0110 FROM LLMD & CFD ASSESSMENTS $ - $ - $ - $ 330,968 $ 113,226 $ 174,759 -47.20% 001-0000-462-0120 CARES ACT COVID-19 $ - $ 138,442 $ - $ - $ - $ - 001-0000-462-0160 CCARD FEES $ - $ 7,711 $ 7,715 $ 6,000 $ 6,000 $ 6,000 001-0000-462-0169 MISCELLANEOUS-RESTITUTION $ 10,898 $ 44,777 $ 47,575 $ - $ 4,056 $ - 001-0000-463-0101 ST ROUTE 201 MAINT $ 5,430 $ 4,073 $ 6,788 $ 5,430 $ 5,430 $ 5,430 0.00% 001-0000-463-0120 POLICE WELLNESS PROGRAM $ - $ - $ - $ - $ 20,000 $ - 001-0000-464-0100 TROLLEY RENTAL $ 214 $ 502 $ 460 $ 500 $ 816 $ 500 0.00%
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
89 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
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
001-0000-471-0101 FROM COPS GRANT $ 100,000 $ 150,000 $ 150,000 $ 330,162 $ 330,162 $ 155,000 -53.05% 001-0000-471-0103 FROM LTF ART 8 $ 20,500 $ 9,000 $ 8,812 $ 7,555 $ 7,555 $ 11,283 49.35% 001-0000-471-0104 FROM MEASURE C $ 20,500 $ 11,090 $ 11,530 $ 10,677 $ 10,677 $ 11,766 10.20% 001-0000-471-0105 FROM AMBULANCE $ - $ - $ - $ - $ - $ - 001-0000-471-0106 FROM GAS TAX $ 20,500 $ 24,917 $ 26,522 $ 26,879 $ 26,879 $ 29,572 10.02% 001-0000-471-0108 FROM WATER $ 320,000 $ 223,207 $ 190,504 $ 180,078 $ 180,078 $ 200,000 11.06% 001-0000-471-0109 FROM SOLID WASTE $ 200,000 $ 135,147 $ - $ - $ - $ 165,575 001-0000-471-0111 FROM GEN FUND BALANCE $ 187,000 $ - $ 60,000 $ - $ - $ 100,000 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE $ - $ - $ 148,184 $ 111,346 $ 111,346 $ 131,064 17.71% 6,888,847 $ 7,029,237 $ 7,600,573 $ 6,933,910 $ 7,216,598 $ 7,221,767 4.15% Revenues $ 6,888,847 $ 7,029,237 $ 7,600,573 $ 6,933,910 $ 7,216,598 $ 7,221,767 4.15% Expenses $ 6,212,314 $ 6,902,697 $ 6,989,831 $ 6,989,831 $ 6,816,190 $ 7,227,236 3.40% $ 676,533 $ 126,540 $ 610,742 $ (55,921) $ 400,408 $ (5,469) 90 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 City Council
001-1000-519-5101 SALARIES $ 15,828 $ 15,350 $ 18,196 $ 15,600 $ 15,600 $ 15,600 0.00% 001-1000-519-5121 FICA $ 1,194 $ 1,182 $ 1,502 $ 1,193 $ 1,193 $ 1,193 0.00% TOTAL WAGES & BENEFITS $ 17,022 $ 16,532 $ 19,698 $ 16,793 $ 16,793 $ 16,793 0.00% 001-1000-519-5214 PRINTING & ADVERTISING $ 61 $ - $ - $ - $ - $ - 001-1000-519-5261 LIABILITY INSURANCE $ 443 $ 398 $ 474 $ 550 $ 550 $ 832 51.27% 001-1000-519-5262 PROPERTY INSURANCE $ 67 $ 89 $ 148 $ 192 $ 192 $ 296 54.17% 001-1000-519-5264 ERMA $ 138 $ 111 $ 144 $ 135 $ 135 $ 131 -2.96% 001-1000-519-5265 RISK MGT/RMA ADMIN FEES $ 37 $ 26 $ 7 $ 1 $ 1 $ 12 001-1000-519-5270 PROFESSIONAL SERVICES $ 1,081 $ 1,993 $ 1,395 $ 15,000 $ 7,500 $ 10,000 -33.33% 001-1000-519-5291 CONF/MEETINGS/TRAVEL $ 6,803 $ 676 $ 12,840 $ 12,000 $ 16,010 $ 18,000 50.00% 001-1000-519-5292 MEMBERSHIPS/DUES $ 6,670 $ 6,170 $ 6,686 $ 6,700 $ 6,710 $ 6,710 0.15% TOTAL MAINT. & OPERATIONS $ 15,299 $ 9,463 $ 21,694 $ 34,578 $ 31,098 $ 35,981 4.06% TOTAL, CITY COUNCIL $ 32,321 $ 25,995 $ 41,392 $ 51,371 $ 47,891 $ 52,774 2.73% City Attorney
001-1200-519-5270 PROFESSIONAL SERVICES $ 88,899 $ 61,324 $ 54,781 $ 88,000 $ 88,000 $ 91,000 3.41% TOTAL, CITY ATTORNEY $ 88,899 $ 61,324 $ 54,781 $ 88,000 $ 88,000 $ 91,000 3.41% Non-Departmental
001-1400-519-5202 CITIZEN ENGAGEMENT $ 4,846 $ 6,174 $ 5,624 $ 10,000 $ 10,622 $ 11,000 10.00% 001-1400-519-5215 CALPERS UAL ADMIN $ - $ - $ - $ 111,346 $ 111,346 $ 114,124 2.49% 001-1400-519-5216 COMMUNICATIONS $ 4,572 $ 11,439 $ 4,630 $ 8,500 $ 14,053 $ 15,000 76.47% 001-1400-519-5218 UTILITIES $ 12,969 $ 12,402 $ 13,882 $ 15,500 $ 15,500 $ 16,500 6.45% 001-1400-519-5231 COUNCIL CHAMBER LEASE $ 31,200 $ 33,800 $ 28,600 $ 31,200 $ 31,200 $ 31,200 0.00% 001-1400-519-5232 OTHER LEASES $ 9,723 $ 15,286 $ 6,759 $ 7,428 $ 7,428 $ 7,428 0.01% 001-1400-519-5233 PROPERTY TAXES $ 3,803 $ 5,061 $ 5,826 $ 6,500 $ 6,500 $ 6,000 -7.69% 001-1400-519-5270 PROFESSIONAL SERVICES $ 67,802 $ 73,708 $ 78,549 $ 60,000 $ 62,500 $ 45,000 -25.00% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT $ - $ 750 $ 26,600 $ 25,000 $ 25,000 $ 25,000 0.00% 001-1400-519-5320 EDUCATION ASSISTANCE PROGRAM $ - $ - $ - $ 5,000 $ 6,350 $ 6,500 30.00% 001-1400-519-5340 MISCELLANEOUS $ 9,731 $ 11,724 $ 5,401 $ 6,500 $ 6,500 $ 6,000 -7.69% 001-1400-519-5341 COVID-19 $ 1,864 $ 182,236 $ 7,433 $ - $ - $ - 001-1400-519-5345 FIRE TRANSITION FEES $ 136,764 $ 139,704 $ 142,498 $ 145,225 $ 145,225 $ 148,127 2.00% 001-1400-519-5401 UTILITIES SERVICES $ 1,938 $ 1,940 $ 1,139 $ 1,575 $ 1,575 $ 1,400 -11.11% 001-1400-519-5480 CHAMBER SERVICES $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 40,000 $ 30,000 0.00% 001-1400-519-5492 RDA MEM/DUES $ 979 $ - $ - $ - $ - $ - 001-1400-519-5901 CONTRIBS TO OTHER AGENCIES $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 316,191 $ 524,224 $ 356,940 $ 463,774 $ 483,799 $ 463,279 -0.11% 001-1400-519-5701 CAPITAL OUTLAY $ - $ 45,438 $ 6,188 $ 25,000 $ 12,000 $ 20,000 -20.00% 001-1400-519-5708 COMPUTER REPLACEMENTS $ 2,070 $ 5,306 $ - $ 7,500 $ 6,100 $ 5,500 -26.67% 001-1400-519-5711 CC CHAMBER TECH IMPROVS $ - $ 2,684 $ - $ - $ 25,000 0.00% 001-1400-519-5748 UPDATE IT-NETWORK SWITCHES $ - $ - $ 12,210 $ 20,163 $ 9,000 $ - -100.00% 001-1400-519-5749 CITY HALL CAMERA/SECURITY $ 1,505 $ - $ - $ 6,500 $ 1,630 $ - -100.00% 001-1400-519-5777 UPPER FLOOR RESIDENTIAL REHAB GRANT $ 100,000 $ - $ - $ - $ - $ 100,000 001-1400-519-5778 FAÇADE/ALLEY PROGRAM $ 27,320 $ 48,200 $ 23,700 $ 100,000 $ 40,000 $ 35,000 -65.00% 001-1400-519-5779 FUNDING REQUEST FOR IMPROVEMENTS $ 21,461 $ 92,047 $ 9,753 $ 85,000 $ 45,000 $ 10,000 -88.24% 001-1400-519-5780 MICRO-GRANT PROGRAM $ - $ - $ - $ 30,000 $ - $ - -100.00% 001-1400-519-5781 RESIDUAL PROPERTY TAX PROGRAM $ - $ - $ - $ 80,000 $ 75,000 $ - -100.00% 001-1400-519-5782 50% SALES TAX REBATE $ - $ - $ - $ - $ - $ - - 001-1400-519-5783 50% PROPERTY TAX REBATE $ - $ - $ - $ - $ - $ - - TOTAL CAPITAL OUTLAY $ 152,357 $ 193,674 $ 51,851 $ 354,163 $ 188,730 $ 195,500 -44.80% 001-1400-519-5505 TRANSFERS TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 001-1400-519-5516 TRANSFER OUT AMB-(FIRE) $ 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 TOTAL TRANSFERS OUT $ 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 TOTAL, NON-DEPARTMENTAL $ 968,548 $ 1,017,899 $ 983,791 $ 1,167,936 $ 1,022,529 $ 1,008,779 -13.63% City Manager
001-1600-519-5101 SALARIES $ 175,422 $ 176,379 $ 246,875 $ 189,969 $ 199,605 $ 199,781 5.17% 001-1600-519-5104 MANAGEMENT INTERN $ 13,731 $ 11,252 $ 16,088 $ 20,000 $ 20,000 $ 21,000 5.00% 001-1600-519-5121 FICA $ 12,055 $ 11,666 $ 14,248 $ 16,063 $ 16,800 $ 16,890 5.15% 001-1600-519-5122 PERS - UAL $ - $ 645 $ 24,730 $ - $ - $ - 001-1600-519-5123 PERS - PAYROLL $ 10,825 $ 9,956 $ 10,316 $ 13,112 $ 10,500 $ 11,216 -14.46% 001-1600-519-5125 MEDICAL $ 15,007 $ 12,493 $ 18,168 $ 14,260 $ 14,260 $ 15,744 10.41% 001-1600-519-5127 WORKERS COMP $ 579 $ 599 $ 698 $ 781 $ 781 $ 699 -10.50% 001-1600-519-5131 EAP $ 25 $ 26 $ 28 $ 30 $ 30 $ 29 -3.33% 001-1600-519-5133 LIFE INSURANCE $ 188 $ 36 $ 1,151 $ 366 $ (1,080) $ 36 -90.16% 001-1600-519-5140 AUTO ALLOWANCE $ 5,802 $ 5,984 $ 6,034 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 233,633 $ 229,035 $ 338,335 $ 260,581 $ 266,896 $ 271,395 4.15% 001-1600-519-5216 COMMUNICATIONS $ 1,086 $ 2,720 $ 1,143 $ 2,100 $ 1,300 $ 2,100 0.00% 001-1600-519-5261 LIABILITY INSURANCE $ 2,400 $ 2,779 $ 3,731 $ 4,688 $ 4,688 $ 4,629 -1.26% 001-1600-519-5262 PROPERTY INSURANCE $ 364 $ 618 $ 1,167 $ 1,639 $ 1,639 $ 1,649 0.61% 001-1600-519-5264 ERMA $ 750 $ 775 $ 1,132 $ 1,155 $ 1,155 $ 729 -36.88% 001-1600-519-5265 RISK MGT/RMA ADMIN FEES $ 202 $ 183 $ 55 $ 8 $ 8 $ 69 762.50%
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
91 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
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-1600-519-5270 PROFESSIONAL SERVICES $ 8,691 $ 1,572 $ 16,289 $ 12,500 $ 8,500 $ 10,000 -20.00% 001-1600-519-5291 CONF/MEETINGS/TRAVEL $ 4,640 $ - $ 3,910 $ 4,500 $ 4,293 $ 4,500 0.00% 001-1600-519-5292 MEMBERSHIPS/DUES $ 1,511 $ 1,736 $ 2,266 $ 2,200 $ 2,200 $ 2,200 0.00% 001-1600-519-5341 COVID-19 $ - $ 1,698 $ - $ - $ - $ -
TOTAL MAINT. & OPERATIONS $ 19,644 $ 12,080 $ 29,692 $ 28,790 $ 23,783 $ 25,876 -10.12% TOTAL, CITY MANAGER $ 253,277 $ 241,115 $ 368,027 $ 289,371 $ 290,679 $ 297,271 2.73% City Clerk
001-1800-519-5101 SALARIES $ 85,671 $ 92,867 $ 107,681 $ 103,542 $ 120,286 $ 121,992 17.82% 001-1800-519-5121 FICA $ 7,003 $ 6,380 $ 8,201 $ 7,921 $ 9,202 $ 9,332 17.82% 001-1800-519-5122 PERS - UAL $ - $ 20,388 $ 13,002 $ - $ - $ - 001-1800-519-5123 PERS - PAYROLL $ 24,354 $ 9,515 $ 10,117 $ 10,686 $ 12,414 $ 14,444 35.17% 001-1800-519-5125 MEDICAL $ 17,531 $ 16,943 $ 16,852 $ 16,603 $ 20,100 $ 18,489 11.36% 001-1800-519-5127 WORKERS COMP $ 569 $ 599 $ 698 $ 781 $ 781 $ 699 -10.50% 001-1800-519-5131 EAP $ 16 $ 15 $ 18 $ 20 $ 20 $ 17 -15.00% 001-1800-519-5133 LIFE INSURANCE $ 38 $ 36 $ 132 $ 36 $ (60) $ 36 0.00% 001-1800-519-5140 AUTO ALLOWANCE $ - $ - $ - $ 4,154 $ 4,154 $ 6,000 44.44% TOTAL WAGES & BENEFITS $ 135,182 $ 146,744 $ 156,701 $ 143,743 $ 162,743 $ 171,009 18.97% 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE $ 864 $ 191 $ 223 $ 800 $ 2,500 $ 2,000 150.00% 001-1800-519-5214 PRINTING & RECORDING $ 5,841 $ 3,454 $ 8,603 $ 6,000 $ 4,300 $ 6,000 0.00% 001-1800-519-5216 COMMUNICATIONS $ 1,006 $ 961 $ 961 $ 960 $ 960 $ 1,440 50.00% 001-1800-519-5261 LIABILITY INSURANCE $ 1,533 $ 1,568 $ 2,409 $ 3,186 $ 3,186 $ 2,760 -13.37% 001-1800-519-5262 PROPERTY INSURANCE $ 232 $ 349 $ 753 $ 1,114 $ 114 $ 983 -11.76% 001-1800-519-5263 VEHICLE INSURANCE $ 770 $ 230 $ 318 $ 307 $ 307 $ 156 -49.19% 001-1800-519-5264 ERMA $ 479 $ 437 $ 731 $ 785 $ 785 $ 434 -44.71% 001-1800-519-5265 RISK MGT/RMA ADMIN FEES $ 129 $ 103 $ 35 $ 5 $ 5 $ 41 720.00% 001-1800-519-5270 PROFESSIONAL SERVICES $ 240 $ 2,927 $ 6,051 $ 3,000 $ 25 $ 3,000 0.00% 001-1800-519-5291 CONF/MEETINGS/TRAVEL $ 2,478 $ 735 $ 4,477 $ 5,000 $ 2,000 $ 5,000 0.00% 001-1800-519-5292 MEMBERSHIPS/DUES $ - $ 430 $ 750 $ 850 $ 560 $ 560 -34.12% 001-1800-519-5360 ELECTION EXPENSE $ 100 $ 1,743 $ 23,000 $ 8,000 $ 2,482 $ - -100.00% TOTAL MAINT. & OPERATIONS $ 13,672 $ 13,127 $ 48,310 $ 30,007 $ 17,224 $ 22,374 -25.44% TOTAL, CITY CLERK $ 148,853 $ 159,871 $ 205,011 $ 173,750 $ 179,967 $ 193,383 11.30% Finance
001-2000-519-5101 SALARIES $ 114,531 $ 119,155 $ 133,151 $ 141,291 $ 161,386 $ 173,401 22.73% 001-2000-519-5121 FICA $ 8,499 $ 8,804 $ 10,036 $ 10,809 $ 12,664 $ 13,265 22.73% 001-2000-519-5122 PERS - UAL $ - $ 25,160 $ 15,617 $ - $ - $ - 001-2000-519-5123 PERS - PAYROLL $ 32,412 $ 11,818 $ 11,968 $ 14,014 $ 14,014 $ 19,548 39.49% 001-2000-519-5125 MEDICAL $ 24,384 $ 34,078 $ 35,883 $ 23,305 $ 23,305 $ 25,371 8.87% 001-2000-519-5127 WORKERS COMP $ 550 $ 569 $ 663 $ 742 $ 742 $ 664 -10.51% 001-2000-519-5131 EAP $ 24 $ 24 $ 24 $ 23 $ 23 $ 25 8.70% 001-2000-519-5133 LIFE INSURANCE $ 36 $ 34 $ 316 $ 46 $ (241) $ 46 0.00% 001-2000-519-5140 AUTO ALLOWANCE $ - $ - $ - $ 3,946 $ 4,154 $ 6,000 52.05% TOTAL WAGES & BENEFITS 180,436 $ 199,641 $ 207,657 $ 194,176 $ 211,892 $ 238,320 22.73% 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE $ 70 $ 420 $ 144 $ 600 $ 1,200 $ 1,200 100.00% 001-2000-519-5216 COMMUNICATIONS $ 586 $ 496 $ 541 $ 800 $ 800 $ 1,500 87.50% 001-2000-519-5225 OFFICE EQUIP MAINT $ 7,315 $ 7,644 $ 7,988 $ 9,000 $ 9,000 $ 9,000 0.00% 001-2000-519-5261 LIABILITY INSURANCE $ 2,299 $ 2,530 $ 3,215 $ 3,560 $ 3,560 $ 3,888 9.21% 001-2000-519-5262 PROPERTY INSURANCE $ 348 $ 563 $ 1,005 $ 1,245 $ 1,245 $ 1,385 11.24% 001-2000-519-5264 ERMA $ 719 $ 705 $ 975 $ 877 $ 877 $ 612 -30.22% 001-2000-519-5265 RISK MGT/RMA ADMIN FEES $ 194 $ 166 $ 47 $ 6 $ 6 $ 58 866.67% 001-2000-519-5270 PROFESSIONAL SERVICES $ 35,622 $ 8,297 $ 5,465 $ 12,000 $ 12,000 $ 12,000 0.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL $ 2,375 $ - $ 5,780 $ 6,500 $ 5,500 $ 6,500 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES $ 750 $ 300 $ 300 $ 750 $ 750 $ 750 0.00% 001-2000-519-5294 AUDIT $ 10,542 $ 11,240 $ 11,714 $ 13,000 $ 12,257 $ 14,760 13.54% TOTAL MAINT. & OPERATIONS 60,818 $ 32,360 $ 37,174 $ 48,338 $ 47,195 $ 51,653 6.86% TOTAL, FINANCE $ 241,254 $ 232,002 $ 244,831 $ 242,514 $ 259,087 $ 289,973 19.57% Administrative Services
001-2200-519-5101 SALARIES $ 82,841 $ 97,652 $ 108,442 $ 106,065 $ 141,130 $ 148,656 40.16% 001-2200-519-5104 PART TIME $ - $ - $ - $ 18,000 $ 16,357 $ 18,000 0.00% 001-2200-519-5121 FICA $ 6,243 $ 7,418 $ 8,264 $ 9,491 $ 12,048 $ 12,749 34.33% 001-2200-519-5122 PERS - UAL $ - $ 678 $ 13,320 $ - $ - $ - 001-2200-519-5123 PERS - PAYROLL $ 6,159 $ 7,298 $ 7,430 $ 7,833 $ 7,833 $ 11,232 43.39% 001-2200-519-5125 MEDICAL $ 5,139 $ 3,819 $ 4,090 $ 3,547 $ 3,547 $ 1,383 -61.01% 001-2200-519-5127 WORKERS COMP $ 579 $ 599 $ 698 $ 781 $ 781 $ 699 -10.50% 001-2200-519-5131 EAP $ 13 $ 11 $ 14 $ 15 $ 15 $ 18 20.00% 001-2200-519-5133 LIFE INSURANCE $ 38 $ 36 $ 2,439 $ 36 $ (2,369) $ 36 0.00% 001-2200-519-5140 AUTO ALLOWANCE $ - $ - $ - $ 4,154 $ 4,154 $ 6,000 44.44% TOTAL WAGES & BENEFITS 101,012 $ 117,511 $ 144,698 $ 149,922 $ 179,342 $ 198,773 32.58% 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE $ 379 $ 870 $ 471 $ 800 $ 200 $ 1,000 25.00% 001-2200-519-5216 COMMUNICATIONS $ 1,006 $ 1,006 $ 960 $ 1,000 $ 1,400 $ 1,400 40.00% 001-2200-519-5261 LIABILITY INSURANCE $ 1,213 $ 1,199 $ 1,796 $ 2,380 $ 2,380 $ 2,902 21.93% 001-2200-519-5262 PROPERTY INSURANCE $ 184 $ 267 $ 562 $ 832 $ 832 $ 1,034 24.28% 92 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
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-2200-519-5264 ERMA $ 379 $ 334 $ 545 $ 586 $ 586 $ 457 -22.01% 001-2200-519-5265 RISK MGT/RMA ADMIN FEES $ 102 $ 79 $ 26 $ 4 $ 4 $ 43 975.00% 001-2200-519-5270 PROFESSIONAL SERVICES $ 3,395 $ 5,670 $ 851 $ 11,000 $ 10,000 $ 3,000 -72.73% 001-2200-519-5291 CONF/MEETINGS/TRAVEL $ 4,278 $ 1,840 $ 5,056 $ 13,500 $ 5,500 $ 13,500 0.00% 001-2200-519-5292 MEMBERSHIPS/DUES $ 200 $ 903 $ 200 $ 800 $ 1,000 $ 1,000 25.00% TOTAL MAINT. & OPERATIONS 11,136 $ 12,168 $ 10,467 $ 30,902 $ 21,902 $ 24,336 -21.25% TOTAL, ADMINISTRATIVE SVCS $ 112,148 $ 129,679 $ 155,165 $ 180,824 $ 201,244 $ 223,109 23.38% Community Development
001-2600-519-5101 SALARIES $ 115,418 $ 98,229 $ 190,491 $ 235,058 $ 267,159 $ 275,123 17.04% 001-2600-519-5102 OVERTIME $ - $ 11 $ 2,227 $ - $ 637 $ 600 0.00% 001-2600-519-5104 PART-TIME $ - $ - $ 13,112 $ 12,146 $ 25,742 $ 34,766 186.23% 001-2600-519-5121 FICA $ 8,606 $ 7,423 $ 15,722 $ 18,911 $ 22,456 $ 23,752 25.60% 001-2600-519-5122 PERS - UAL $ - $ 6,651 $ 30,237 $ - $ - $ - 001-2600-519-5123 PERS - PAYROLL $ 28,496 $ 8,150 $ 12,239 $ 16,652 $ 16,652 $ 19,599 17.70% 001-2600-519-5125 MEDICAL $ 21,109 $ 14,223 $ 12,121 $ 19,735 $ 22,000 $ 25,336 28.38% 001-2600-519-5127 WORKERS COMP $ 3,548 $ 3,670 $ 4,273 $ 4,785 $ (4,665) $ 4,979 4.05% 001-2600-519-5131 EAP $ 48 $ 41 $ 44 $ 54 $ 54 $ 57 5.56% 001-2600-519-5133 LIFE INSURANCE $ 57 $ 54 $ 736 $ 108 $ (564) $ 90 -16.67% 001-2600-519-5140 AUTO ALLOWANCE $ - $ - $ - $ 4,154 $ 4,154 $ 6,000 44.44% TOTAL WAGES & BENEFITS 177,281 $ 138,451 $ 281,200 $ 311,603 $ 353,625 $ 390,302 25.26% 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE $ 4,400 $ 5,821 $ 14,200 $ 5,800 $ 13,000 $ 10,000 72.41% 001-2600-519-5206 LAFCO FEES $ 2,241 $ 2,925 $ 2,060 $ 3,600 $ 3,729 $ 4,000 11.11% 001-2600-519-5216 COMMUNICATIONS $ - $ - $ - $ - $ 1,400 $ 895 001-2600-519-5224 FUELS $ 541 $ 667 $ 863 $ 1,200 $ 1,750 $ 1,359 13.25% 001-2600-519-5261 LIABILITY INSURANCE $ 4,662 $ 4,245 $ 5,889 $ 8,471 $ 8,471 $ 8,920 5.30% 001-2600-519-5262 PROPERTY INSURANCE $ 706 $ 945 $ 1,842 $ 2,961 $ 2,961 $ 3,178 7.33% 001-2600-519-5263 VEHICLE INSURANCE $ 770 $ 765 $ 1,061 $ 1,022 $ 1,022 $ 1,564 53.03% 001-2600-519-5264 ERMA $ 1,458 $ 1,184 $ 1,786 $ 2,086 $ 2,086 $ 1,404 -32.69% 001-2600-519-5265 RISK MGT/RMA ADMIN FEES $ 393 $ 279 $ 86 $ 14 $ 14 $ 133 850.00% 001-2600-519-5270 PROFESSIONAL SERVICES $ 367,799 $ 397,850 $ 454,607 $ 220,000 $ 200,000 $ 210,000 -4.55% 001-2600-519-5291 CONF/MEETINGS/TRAVEL $ 250 $ 493 $ 858 $ 3,000 $ 3,600 $ 3,500 16.67% 001-2600-519-5292 MEMBERSHIPS/DUES $ 295 $ 757 $ 1,059 $ 1,200 $ 2,847 $ 3,200 166.67% TOTAL MAINT. & OPERATIONS 383,513 $ 415,931 $ 484,310 $ 249,354 $ 240,880 $ 248,153 -0.48% 001-2600-519-5701 CAPITAL OUTLAY $ - $ 8,277 $ 61,149 $ 150,000 $ 30,000 $ 84,000 -44.00% TOTAL CAPITAL OUTLAY $ - $ 8,277 $ 61,149 $ 150,000 $ 30,000 $ 84,000 TOTAL, COMMUNITY DEVELOPMENT $ 560,795 $ 562,659 $ 826,659 $ 710,957 $ 624,505 $ 722,455 1.62% Community Services
001-2800-529-5101 SALARIES $ 58,409 $ 58,901 $ 65,669 $ 62,135 $ 100,769 $ 95,473 53.65% 001-2800-529-5105 AFTER SCHOOL PARTTIME $ 51,579 $ 1,738 $ 76,527 $ 84,000 $ 80,000 $ - -100.00% 001-2800-529-5106 SUMMER PROGRAM PARTTIME $ 13,448 $ 38,482 $ 34,891 $ 32,000 $ 32,000 $ 13,000 -59.38% 001-2800-529-5121 FICA $ 9,261 $ 7,553 $ 13,218 $ 13,627 $ 16,277 $ 8,298 -39.11% 001-2800-529-5122 PERS - UAL $ - $ 471 $ 10,726 $ - $ - $ - 001-2800-529-5123 PERS - PAYROLL $ 4,200 $ 4,464 $ 4,452 $ 4,642 $ 4,642 $ 7,332 57.95% 001-2800-529-5125 MEDICAL $ 5,070 $ 4,907 $ 12,264 $ 8,219 $ 12,336 $ 9,125 11.03% 001-2800-529-5127 WORKERS COMP $ 7,330 $ 7,583 $ 8,829 $ 9,888 $ 9,888 $ 8,846 -10.54% 001-2800-529-5131 EAP $ 14 $ 23 $ 21 $ 29 $ 29 $ 49 68.97% 001-2800-529-5133 LIFE INSURANCE $ 28 $ 26 $ 14,937 $ 27 $ (14,885) $ 27 0.00% TOTAL WAGES & BENEFITS 149,340 $ 124,149 $ 241,535 $ 214,567 $ 241,056 $ 142,150 -33.75% 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE $ 563 $ 521 $ 826 $ 400 $ 300 $ 400 0.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES $ 12,333 $ 4,475 $ 13,555 $ 13,000 $ 13,000 $ 6,000 -53.85% 001-2800-529-5214 PRINTING & ADVERTISING $ - $ - $ - $ - $ 62 $ - 001-2800-529-5216 COMMUNICATIONS $ 955 $ 1,218 $ 1,735 $ 1,400 $ 2,500 $ 2,500 78.57% 001-2800-519-5224 FUELS $ 64 $ 39 $ 437 $ 750 $ 550 $ 750 0.00% 001-2800-529-5291 CONF/MEETINGS/TRAVEL $ 302 $ - $ 2,137 $ 3,000 $ 54 $ 3,000 0.00% 001-2800-529-5292 MEMBERSHIPS/DUES $ 745 $ 310 $ 324 $ 700 $ 715 $ 700 0.00% 001-2800-529-5261 LIABILITY INSURANCE $ 1,351 $ 2,455 $ 2,756 $ 2,756 $ 4,679 $ 7,698 179.32% 001-2800-529-5262 PROPERTY INSURANCE $ 204 $ 546 $ 862 $ 862 $ 1,636 $ 2,742 218.10% 001-2800-529-5263 VEHICLE INSURANCE $ - $ 536 $ 742 $ 742 $ 715 $ 1,173 58.09% 001-2800-529-5264 ERMA $ 422 $ 685 $ 837 $ 837 $ 1,152 $ 1,212 44.80% 001-2800-529-5265 RISK MGT/RMA ADMIN FEES $ 114 $ 161 $ 40 $ 40 $ 7 $ 115 187.50% 001-2800-529-5266 UNEMPLOYMENT INS LIABILITY $ 2,871 $ 4,322 $ - $ 3,000 $ - $ 3,000 0.00% 001-2800-529-5270 PROFESSIONAL SERVICES $ 3,384 $ 1,210 $ 4,097 $ 11,500 $ 13,000 $ 13,000 13.04% 001-2800-529-5341 COVID-19 $ - $ 7,787 $ 100 $ - $ - $ - 001-2800-529-5371 ANIMAL CONTROL COSTS $ 14,107 $ 20,264 $ 31,974 $ 32,000 $ 26,000 $ 30,000 -6.25% 001-2800-529-5406 BAND CONCERTS $ 12,000 $ 12,000 $ 12,054 $ 12,000 $ 12,000 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS 49,415 $ 56,529 $ 72,476 $ 82,987 $ 76,371 $ 84,290 1.57% 001-2800-529-5701 CAPITAL OUTLAY $ - $ - $ 10,175 $ 23,000 $ 22,000 $ - -100.00% 001-2800-529-5713 PARK IMPROVEMENTS $ - $ - $ - $ 8,000 $ 7,500 $ - -100.00% 001-2800-529-5714 SKATE PARK $ 40,000 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 40,000 $ - $ 10,175 $ 31,000 $ 29,500 $ - -100.00% 001-2800-529-5517 TRANSFER TO SENIOR CENTER $ 55,000 $ 55,000 $ 55,000 $ 65,000 $ 65,000 $ 100,000 53.85% 93 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
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-2800-529-5518 TRANSFER OUT TO POOL $ 100,000 $ 100,000 $ 110,000 $ 120,000 $ 120,000 $ 148,000 23.33% TOTAL TRANSFERS OUT 155,000 $ 155,000 $ 165,000 $ 185,000 $ 185,000 $ 248,000 34.05% TOTAL, COMMUNITY SERVICES $ 393,755 $ 335,678 $ 489,186 $ 513,554 $ 531,926 $ 474,440 -7.62% Police
001-3400-539-5101 SALARIES/FT $ 1,406,786 $ 1,416,645 $ 1,491,337 $ 1,417,845 $ 1,417,845 $ 1,558,359 9.91% 001-3400-539-5102 OVERTIME/FT $ 45,472 $ 154,076 $ 81,175 $ 100,500 $ 100,500 $ 140,000 39.30% 001-3400-539-5104 PART TIME $ 21 $ - $ - $ - $ - $ -
001-3400-539-5121 FICA $ 111,296 $ 119,861 $ 125,022 $ 116,153 $ 116,153 $ 129,924 11.86% 001-3400-539-5122 PERS - UAL $ - $ 267,590 $ 190,872 $ 157,891 $ 157,891 $ 148,003 -6.26% 001-3400-539-5123 PERS - PAYROLL $ 449,024 $ 169,588 $ 188,139 $ 200,314 $ 200,314 $ 202,363 1.02% 001-3400-539-5125 MEDICAL $ 180,641 $ 175,777 $ 198,971 $ 172,943 $ 172,943 $ 195,664 13.14% 001-3400-539-5127 WORKERS COMP $ 71,080 $ 79,686 $ 92,782 $ 103,903 $ 103,903 $ 99,945 -3.81% 001-3400-539-5129 UNIFORM ALLOWANCE $ 13,396 $ 14,092 $ 14,100 $ 16,000 $ 16,000 $ 16,000 0.00% 001-3400-539-5130 RESERVE UNIFORM ALLOW $ 750 $ 928 $ - $ 1,050 $ 1,050 $ 900 -14.29% 001-3400-539-5131 EAP $ 207 $ 262 $ 288 $ 280 $ 280 $ 285 1.79% 001-3400-539-5133 LIFE INSURANCE $ 490 $ 611 $ 991 $ 612 $ 612 $ 603 -1.47% TOTAL WAGES & BENEFITS 2,279,163 $ 2,399,114 $ 2,383,676 $ 2,287,491 $ 2,287,491 $ 2,492,046 8.94% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE $ 8,450 $ 10,409 $ 8,733 $ 9,350 $ 9,350 $ 10,800 15.51% 001-3400-539-5208 SAFETY EQUIPMENT $ 11,351 $ 13,282 $ 8,142 $ 14,000 $ 14,000 $ 16,800 20.00% 001-3400-539-5209 SCREENING PERSONNEL $ 4,580 $ 5,301 $ 6,574 $ 10,000 $ 9,000 $ 8,000 -20.00% 001-3400-539-5210 DEPT TOOLS & SUPPLIES $ 8,812 $ 8,556 $ 8,502 $ 9,350 $ 9,350 $ 10,800 15.51% 001-3400-539-5216 COMMUNICATIONS $ 48,384 $ 39,413 $ 32,114 $ 39,000 $ 39,000 $ 52,000 33.33% 001-3400-539-5218 UTILITIES $ 27,675 $ 26,548 $ 34,172 $ 60,000 $ 58,000 $ 62,000 3.33% 001-3400-539-5222 VEHICLE MAINTENANCE $ 691 $ 4,295 $ 8,109 $ 7,500 $ 7,500 $ 9,000 20.00% 001-3400-539-5224 FUELS $ 38,573 $ 34,936 $ 46,208 $ 60,000 $ 48,000 $ 50,000 -16.67% 001-3400-539-5225 OFFICE EQUIP MAINT $ 14,356 $ 14,631 $ 13,079 $ 17,500 $ 17,500 $ 19,000 8.57% 001-3400-539-5226 EQUIPMENT MAINTENANCE $ 3,829 $ 481 $ 2,958 $ 3,000 $ 3,000 $ 3,000 0.00% 001-3400-539-5227 RADIO & COMM MAINT $ 4,683 $ 1,455 $ 1,205 $ 2,200 $ 2,200 $ 4,200 90.91% 001-3400-539-5229 DISPATCH SERVICES $ 183,922 $ 195,584 $ 196,057 $ 221,728 $ 206,543 $ 225,000 1.48% 001-3400-539-5261 LIABILITY INSURANCE $ 19,955 $ 27,610 $ 38,181 $ 44,005 $ 44,005 $ 44,982 2.22% 001-3400-539-5262 PROPERTY INSURANCE $ 2,571 $ 6,143 $ 11,941 $ 15,383 $ 15,383 $ 16,023 4.16% 001-3400-539-5263 VEHICLE INSURANCE $ 11,771 $ 19,903 $ 27,577 $ 26,575 $ 26,575 $ 23,460 -11.72% 001-3400-539-5264 ERMA $ 6,237 $ 7,697 $ 11,583 $ 10,838 $ 10,838 $ 7,080 -34.67% 001-3400-539-5265 RISK MGT/RMA ADMIN FEES $ 1,682 $ 1,815 $ 561 $ 72 $ 72 $ 669 829.17% 001-3400-539-5270 PROFESSIONAL SERVICES $ 33,016 $ 36,178 $ 52,974 $ 56,000 $ 56,000 $ 60,000 7.14% 001-3400-539-5282 PISTOL RANGE $ - $ 27 $ - $ - $ - $ - 001-3400-539-5284 PROPERTY/EVIDENCE EXP $ 2,498 $ 1,546 $ 2,468 $ 2,500 $ 2,500 $ 2,500 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL $ 930 $ 4 $ 3,834 $ 5,000 $ 5,000 $ 21,000 320.00% 001-3400-539-5292 MEMBERSHIPS/DUES $ 2,000 $ 2,056 $ 3,056 $ 2,500 $ 2,500 $ 5,000 100.00% 001-3400-539-5296 TRAINING & EDUCATION $ 9,067 $ 2,522 $ 8,292 $ 9,600 $ 9,600 $ 10,000 4.17% 001-3400-539-5297 POST TRAINING $ 4,868 $ 7,928 $ 14,100 $ 15,000 $ 35,000 $ 30,000 100.00% 001-3400-539-5298 JAIL BOOKING FEES $ 375 $ 459 $ 197 $ 500 $ - $ 500 0.00% 001-3400-539-5325 CRIME PREVENTION $ 923 $ 2,880 $ 2,997 $ 3,000 $ 3,000 $ 3,000 0.00% 001-3400-539-5341 COVID-19 $ 101 $ 23 $ 100 $ - $ - $ - #DIV/0! TOTAL MAINT. & OPERATIONS 451,301 $ 471,680 $ 543,713 $ 644,601 $ 633,916 $ 694,814 7.79% 001-3400-539-5607 CAPITAL LEASE INTEREST $ 509 $ 22 $ - $ - $ - $ - 001-3400-539-5608 CAPITAL LEASE PRINCIPAL $ 16,970 $ 4,333 $ - $ - $ - $ - TOTAL DEBT SERVICE 17,479 $ 4,355 $ - $ - $ - $ -
001-3400-539-5701 CAPITAL OUTLAY $ - $ - $ 25,000 $ 35,000 $ 34,518 $ - -100.00% 001-3400-539-5715 POLICE PATROL CARS $ 99,921 $ 61,255 $ 1,223 $ 70,000 $ - $ 90,000 28.57% 001-3400-539-5718 IT EQUIPMENT-SERVER/VIDEO $ 4,308 $ - $ - $ - $ - 001-3400-539-5753 COMPUTER/MONITOR REPLACEMENT $ - $ - $ - $ 5,000 $ 5,000 $ - 001-3400-539-5757 BASE RADIO $ - $ 11,278 $ - $ - $ -
001-3400-539-5758 HEAT/AC CONTROLS $ - $ 3,768 $ - $ - $ - TOTAL CAPITAL OUTLAY 104,229 $ 76,301 $ 26,223 $ 110,000 $ 39,518 $ 90,000 -18.18% TOTAL, POLICE $ 2,852,172 $ 2,951,450 $ 2,953,612 $ 3,042,092 $ 2,960,925 $ 3,276,860 7.72% PW Administration
001-3800-549-5101 SALARIES $ 48,109 $ 32,364 $ 37,938 $ 37,786 $ 49,216 $ 51,054 35.11% 001-3800-549-5121 FICA $ 3,679 $ 2,465 $ 2,880 $ 2,891 $ 3,765 $ 3,906 35.11% 001-3800-549-5122 PERS - UAL $ - $ 6,886 $ 4,742 $ - $ - $ - 001-3800-549-5123 PERS - PAYROLL $ 10,508 $ 3,393 $ 3,589 $ 3,900 $ 3,900 $ 6,045 55.00% 001-3800-549-5125 MEDICAL $ 1,304 $ 7,826 $ 6,102 $ 4,968 $ 6,314 $ 5,534 11.38% 001-3800-549-5127 WORKERS COMP $ 197 $ 204 $ 237 $ 266 $ 266 $ 238 -10.53% 001-3800-549-5131 EAP $ 7 $ 7 $ 7 $ 6 $ 6 $ 6 0.00%
TOTAL WAGES & BENEFITS 63,804 $ 53,144 $ 55,494 $ 49,817 $ 63,468 $ 66,782 34.06% 001-3800-594-5133 LIFE INSURANCE $ 11 $ 12 $ 1,001 $ 12 $ (978) $ 12 0.00% 94 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
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
001-3800-549-5201 OFFICE SUPPLIES/POSTAGE $ 905 $ 1,950 $ 2,863 $ 1,200 $ 800 $ 1,200 0.00% 001-3800-549-5216 COMMUNICATIONS $ 6,696 $ 4,761 $ 6,000 $ 6,200 $ 6,200 $ 7,100 14.52% 001-3800-549-5218 UTILITIES $ 3,166 $ 1,955 $ 2,957 $ 2,800 $ 3,800 $ 3,800 35.71% 001-3800-549-5225 OFFICE EQUIP MAINT $ 1,269 $ 340 $ 503 $ 1,000 $ 1,075 $ 1,200 20.00% 001-3800-549-5261 LIABILITY INSURANCE $ 691 $ 690 $ 882 $ 1,007 $ 1,007 $ 1,025 1.79% 001-3800-549-5262 PROPERTY INSURANCE $ 105 $ 153 $ 276 $ 352 $ 352 $ 365 3.69% 001-3800-549-5263 VEHICLE INSURANCE $ 297 $ 765 $ 1,061 $ 1,022 $ 1,022 $ 1,564 53.03% 001-3800-549-5264 ERMA $ 216 $ 192 $ 268 $ 248 $ 248 $ 161 -35.08% 001-3800-549-5265 RISK MGT/RMA ADMIN FEES $ 58 $ 45 $ 13 $ 2 $ 2 $ 15 650.00% 001-3800-549-5291 CONF/MEETINGS/TRAVEL $ 102 $ 460 $ 428 $ 1,500 $ 900 $ 1,500 0.00% TOTAL MAINT. & OPERATIONS 13,516 $ 11,322 $ 16,253 $ 15,343 $ 14,428 $ 17,942 16.94% 001-3800-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 15,000 TOTAL, PW ADMINISTRATION $ 77,320 $ 64,466 $ 71,747 $ 65,160 $ 77,896 $ 99,724 53.05% Landscape Maintenance
001-4200-549-5101 SALARIES $ 85,447 $ 88,643 $ 94,445 $ 91,804 $ 91,804 $ 97,418 6.12% 001-4200-549-5102 OVERTIME $ 522 $ 2,187 $ 4,957 $ 3,500 $ 6,253 $ 7,500 001-4200-549-5121 FICA $ 6,309 $ 6,810 $ 7,467 $ 7,291 $ 7,501 $ 8,026 10.09% 001-4200-549-5122 PERS - UAL $ - $ 10,881 $ 12,738 $ - $ - $ - 001-4200-549-5123 PERS - PAYROLL $ 14,967 $ 7,873 $ 8,064 $ 8,257 $ 8,257 $ 9,630 16.63% 001-4200-549-5125 MEDICAL $ 20,461 $ 27,425 $ 28,307 $ 23,546 $ 23,546 $ 21,825 -7.31% 001-4200-549-5127 WORKERS COMP $ 8,246 $ 8,530 $ 9,932 $ 11,123 $ 11,123 $ 9,951 -10.54% 001-4200-549-5131 EAP $ 19 $ 19 $ 19 $ 20 $ 20 $ 19 -5.00% 001-4200-549-5133 LIFE INSURANCE $ 63 $ 61 $ 61 $ 57 $ 57 $ 61 7.02% TOTAL WAGES & BENEFITS 136,035 $ 152,429 $ 165,990 $ 145,598 $ 148,561 $ 154,430 6.07% 001-4200-549-5210 DEPT TOOLS & SUPPLIES $ 17,071 $ 12,735 $ 6,812 $ 15,000 $ 15,000 $ 15,000 0.00% 001-4200-549-5218 UTILITIES $ 16,093 $ 12,228 $ 10,630 $ 13,000 $ 11,500 $ 12,000 -7.69% 001-4200-549-5224 FUELS $ 3,867 $ 3,909 $ 6,645 $ 5,600 $ 5,625 $ 5,600 0.00% 001-4200-549-5261 LIABILITY INSURANCE $ 1,874 $ 1,994 $ 2,527 $ 3,204 $ 3,204 $ 3,015 -5.90% 001-4200-549-5262 PROPERTY INSURANCE $ 284 $ 444 $ 790 $ 1,120 $ 1,120 $ 1,074 -4.11% 001-4200-549-5263 VEHICLE INSURANCE $ 1,468 $ 1,531 $ 2,121 $ 2,044 $ 2,044 $ 3,128 53.03% 001-4200-549-5264 ERMA $ 586 $ 556 $ 767 $ 789 $ 789 $ 475 -39.80% 001-4200-549-5265 RISK MGT/RMA ADMIN FEES $ 158 $ 131 $ 37 $ 5 $ 5 $ 45 800.00% 001-4200-549-5270 PROFESSIONAL SERVICES $ - $ 2,900 $ 14,160 $ 15,000 $ 15,000 $ 27,000 80.00% TOTAL MAINT. & OPERATIONS 41,401 $ 36,429 $ 44,489 $ 55,762 $ 54,287 $ 67,337 20.76% 001-4200-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 17,000 $ 17,813 $ - TOTAL, LANDSCAPE MAINT. $ 177,435 $ 188,858 $ 210,479 $ 218,360 $ 220,661 $ 221,767 1.56% Building & Facility Maintenance
001-4600-549-5210 DEPT TOOLS & SUPPLIES $ 13,369 $ 12,142 $ 10,270 $ 15,000 $ 15,000 $ 15,000 0.00% 001-4600-549-5220 JANITORIAL $ 42,500 $ 42,017 $ 45,460 $ 45,000 $ 45,000 $ 45,000 0.00% 001-4600-549-5221 REPAIRS & MAINTENANCE $ 23,077 $ 13,030 $ 18,698 $ 16,500 $ 25,824 $ 25,824 56.51% TOTAL MAINT. & OPERATIONS 78,946 $ 67,189 $ 74,428 $ 76,500 $ 85,824 $ 85,824 12.19% 001-4600-549-5701 CAPITAL OUTLAY $ 51,189 $ 18,742 $ 53,851 $ 24,000 $ 77,476 $ 45,000 87.50% 001-4600-549-5718 REPAINT FIRE STATION $ 16,737 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY 67,926 $ 18,742 $ 53,851 $ 24,000 $ 77,476 $ 45,000 87.50% TOTAL, FACILITY MAINT. $ 146,872 $ 85,931 $ 128,279 $ 100,500 $ 163,300 $ 130,824 30.17% Vehicle Maintenance
001-4800-549-5101 SALARIES $ 59,521 $ 57,955 $ 66,428 $ 44,376 $ 44,376 $ 50,882 14.66% 001-4800-549-5102 OVERTIME $ 1,050 $ 2,062 $ 2,027 $ - $ - $ - 001-4800-549-5121 FICA $ 4,477 $ 4,458 $ 5,059 $ 3,395 $ 3,395 $ 3,892 14.66% 001-4800-549-5122 PERS - UAL $ - $ 12,435 $ 8,061 $ - $ - $ - 001-4800-549-5123 PERS - PAYROLL $ 16,184 $ 5,817 $ 6,165 $ 4,580 $ 4,580 $ 6,024 31.53% 001-4800-549-5125 MEDICAL $ 13,887 $ 10,016 $ 12,968 $ 9,307 $ 14,936 $ 9,307 0.00% 001-4800-549-5127 WORKERS COMP $ 4,850 $ 5,018 $ 5,842 $ 4,384 $ 6,543 $ 5,853 33.51% 001-4800-549-5131 EAP $ 16 $ 15 $ 16 $ 10 $ 15 $ 13 29.35% 001-4800-519-5133 LIFE INSURANCE $ 38 $ 36 $ 36 $ 24 $ 24 $ 24 0.00% TOTAL WAGES & BENEFITS 100,023 $ 97,813 $ 106,602 $ 66,076 $ 73,869 $ 75,996 15.01% 001-4800-549-5210 DEPT TOOLS & SUPPLIES $ 13,677 $ 9,977 $ 7,350 $ 13,500 $ 13,500 $ 14,000 3.70% 001-4800-549-5221 REPAIRS & MAINTENANCE $ - $ - $ - $ - $ 319 $ 500 001-4800-549-5222 VEHICLE MAINTENANCE $ 38,414 $ 37,225 $ 48,789 $ 44,000 $ 44,000 $ 45,000 2.27% 001-4800-549-5224 FUELS $ 188 $ 1,264 $ 2,548 $ 2,000 $ 3,027 $ 2,700 35.00% 001-4800-549-5261 LIABILITY INSURANCE $ 1,538 $ 1,534 $ 2,077 $ 2,406 $ 2,406 $ 1,996 -17.04% 001-4800-549-5262 PROPERTY INSURANCE $ 233 $ 341 $ 650 $ 841 $ 841 $ 711 -15.46% 001-4800-549-5263 VEHICLE INSURANCE $ 864 $ 765 $ 1,061 $ 1,022 $ 1,022 $ 3,128 206.07% 001-4800-549-5264 ERMA $ 481 $ 428 $ 630 $ 593 $ 593 $ 314 -47.05% 001-4800-549-5265 RISK MGT/RMA ADMIN FEES $ 130 $ 101 $ 30 $ 4 $ 4 $ 30 650.00% 001-4800-549-5270 PROFESSIONAL SERVICES $ 212 $ 200 $ - $ - $ 500 $ 500 001-4800-549-5341 COVID-19 $ 495 $ 130 $ - $ - $ - $ -
TOTAL MAINT. & OPERATIONS 56,232 $ 51,965 $ 63,135 $ 64,366 $ 66,212 $ 68,879 7.01% 001-4800-549-5701 CAPITAL OUTLAY 2,410 $ - $ - $ 15,000 $ 7,500 $ - TOTAL, VEHICLE MAINT. $ 158,665 $ 149,778 $ 169,737 $ 145,442 $ 147,581 $ 144,875 -0.39% 95 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
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
TOTAL WAGES & BENEFITS $ 3,572,931 $ 3,674,563 $ 4,101,587 $ 3,840,367 $ 4,005,736 $ 4,217,998 9.83% TOTAL MAINT. & OPERATIONS $ 1,599,983 $ 1,775,793 $ 1,857,862 $ 1,913,302 $ 1,884,918 $ 1,981,738 3.58% TOTAL DEBT SERVICE $ 17,479 $ 4,355 $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 366,922 $ 296,994 $ 203,249 $ 701,163 $ 390,537 $ 429,500 -38.74% TOTAL TRANSFERS OUT $ 655,000 $ 455,000 $ 740,000 $ 535,000 $ 535,000 $ 598,000 11.78% TOTAL, GENERAL FUND $ 6,212,314 $ 6,206,705 $ 6,902,697 $ 6,989,831 $ 6,816,190 $ 7,227,236 3.40% 96 Property Tax 844000
Other Taxes 574000
Motor Vehicle In-Lieu 835000
Sales Tax 1025000
Charges for Services 51430
Other Revenue 194300
Licenses Permits & Fees 269400
Property Tax 22%
Other Taxes 12%
Motor Vehicle In-Lieu 22%
Sales Tax 27%
Charges for Services 1%
Other Revenue 4%
Licenses Permits & F 7%
Property Tax,
19%
Sales Tax, 21%
Transfers In,
Charges for 11%
Services, 0%
Motor Vehicle
In-Lieu, 19%
Other Taxes,
14%
Other
Revenue, 1%
Licenses
Permits &
Fees, 14%
City of Kingsburg General Fund
Revenue Estimates
2022-2023
Property Tax
19%
Motor Vehicle
In-Lieu
18%
Sales Tax
22%
Transfer In
14%
Other Taxes
14.36%
Licenses,
Permits & Fees
10%
Other Revenue
2%
Charges for
Services
1%
City of Kingsburg General Fund
Revenue Estimates
2023-2024
97 $6,400,000
$6,600,000
$6,800,000
$7,000,000
$7,200,000
$7,400,000
$7,600,000
$7,800,000
2020 2021 2022 2023 2024
$6,888,847
$7,029,237
$7,600,573
$7,216,598 $7,221,767
DOLLARS
FISCAL YEARS
General Fund Revenue Trend
98 Police
43%
City Council & Admin
28%
Planning & Building
10%
Community Service
6%
Fire
5%
City of Kingsburg General Fund
Expenditures
2023-2024
Estimates
Police
43%
City Council &
Admin
25%
Planning & Building
9%
Public Works
9%
Community Service
8%
Fire
6%
City of Kingsburg General Fund
Expenditures
2022-2023
Estimates
99 DEPARTMENTS # OF WAGES & MAINT & DEBT CAPITAL TRANSFERS GRAND
PERSONNEL BENEFITS OPERATIONS SERVICE OUTLAY OUT TOTAL
Mayor & Council 5.00 16,793 35,981 - - - 52,774
City Attorney 0.00 - 91,000 - - - 91,000
Non-Departmental 0.00 - 463,279 - 195,500 350,000 1,008,779 City Manager 1.00 271,395 25,876 - - - 297,271
City Clerk 1.00 171,009 22,374 - - - 193,383
Finance 1.28 238,320 51,653 - - - 289,973
Human Resources 1.50 198,773 24,336 - - - 223,109
Community Development 2.50 390,302 248,153 - 84,000 - 722,455 Community Services & Recreation 2.35 142,150 84,290 - - 248,000 474,440 Police 18.00 2,492,046 694,814 - 90,000 - 3,276,860
Public Works Administration 0.34 66,782 17,942 - 15,000 - 99,724 Landscape Maintenance 1.70 154,430 67,337 - - - 221,767 Facility Maintenance 0.00 - 85,824 - 45,000 - 130,824
Vehicle & Equip Maintenance 0.67 75,996 68,879 - - - 144,875 2023-24 FUND TOTAL 35.34 $ 4,217,998 $ 1,981,738 $ - $ 429,500 $ 598,000 $ 7,227,236 2022-23 FUND TOTAL (ESTIMATED) 31.89 $ 4,005,736 $ 1,884,918 #REF! $ 390,537 $ 535,000 #REF! 2021-22 FUND TOTAL (ACTUAL) 31.89 $ 4,101,587 $ 1,857,862 $ - $ 203,249 $ 740,000 $ 6,902,697
CITY OF KINGSBURG
EXPENDITURE SUMMARY
2023-24 CITY MANAGERS PROPOSED BUDGET
GENERAL FUND
100
CITY COUNCIL
City Council FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 17,022 $ 16,532 $ 19,698 $ 16,793 $ 16,793 $ 16,793 0.00% Maintenance and Operation $ 15,299 $ 9,463 $ 21,694 $ 34,578 $ 31,098 $ 35,981 4.06% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 32,321 $ 25,995 $ 41,392 $ 51,371 $ 47,891 $ 52,774 2.73% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
Description: The City Council serves as the governing body of Kingsburg. The five members are elected at large and elect a Mayor from among their membership. The City Council provides policy direction and leadership on all City, Successor Agency and Finance Authority matters. The Council delegates the day-to-day administration under the Council/Manager form of government but is ultimately responsible for the direction, operation and finances of the City.
Budget Highlights: The majority of
expenditures from the City Council are to fund
memberships, dues and training opportunities
for the Council members.
32%
68%
Expenses
Wages and Benefits
Maintenance and Operation
101
CITY ATTORNEY
City Attorney FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 88,899 $ 61,324 $ 54,781 $ 88,000 $ 88,000 $ 91,000 3.41% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 88,899 $ 61,324 $ 54,781 $ 88,000 $ 88,000 $ 91,000 3.41% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
Description: The City Attorney is chief legal advisor to the City Council. The City attorney's services include drafting and reviewing ordinances, contracts, resolutions and providing assistance on a variety of legal matters affecting general operations of the City. Legal expenses are also budgeted directly to the Water and Solid Waste funds.
Budget Highlights: Legal expenses have remained
relatively steady as most expenses are part of the City's retention dues.
100%
Expenses
Maintenance and Operation
102
NON-DEPARTMENTAL
Non-Deparmtmental FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 316,191 $ 524,224 $ 356,940 $ 463,774 $ 483,799 $ 463,279 -0.11% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 152,357 $ 193,674 $ 51,851 $ 354,163 $ 188,730 $ 195,500 -44.80% Transfers out $ 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 TOTAL EXPENDITURES $ 968,548 $ 1,017,899 $ 983,791 $ 1,167,936 $ 1,022,529 $ 1,008,779 -13.63% $940,000
$950,000
$960,000
$970,000
$980,000
$990,000
$1,000,000
$1,010,000
$1,020,000
$1,030,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
Description: This department includes expenses that affect many areas of the City. This budget represents cost not easily identified with any specific department or is shared by several.
It also includes expenditures related to economic development incentives, as well as the transfer to the ambulance to subsidize EMS operations.
Budget Highlights: The FY24 budget includes a transfer to the ambulance fund. In addition, economic development
related programs are programmed here, except the
forgivable loan program, which has it's own fund.
46%
19%
35%
Expenses
Maintenance and Operation
Capital Outlay
Transfers out
103
CITY MANAGER
City Manager FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 233,633 $ 229,035 $ 338,335 $ 260,581 $ 266,896 $ 271,395 4.15% Maintenance and Operation $ 19,644 $ 12,080 $ 29,692 $ 28,790 $ 23,783 $ 25,876 -10.12% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 253,277 $ 241,115 $ 368,027 $ 289,371 $ 290,679 $ 297,271 2.73% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
Description: The City Manager is responsible for the administrative leadership of the City staff and the execution of policies and guidelines established by the City Council. All departments of the City and any City entities come under the City Managers' direction. The manager advises the Council on various activities affecting the City, carries out Council direction, goals and objectives and monitors the performance and accomplishments of the City organization.
Budget Highlights: The FY24
budget includes continued funding for a
management intern position.
91%
9%
Expenses
Wages and Benefits
Maintenance and Operation
104
CITY CLERK
City Clerk FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 135,182 $ 146,744 $ 156,701 $ 143,743 $ 162,743 $ 171,009 18.97% Maintenance and Operation $ 13,672 $ 13,127 $ 48,310 $ 30,007 $ 17,224 $ 22,374 -25.44% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 148,853 $ 159,871 $ 205,011 $ 173,750 $ 179,967 $ 193,383 11.30% $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
Description: : The City Clerk records the actions of the City Council by maintaining minutes, resolutions and ordinances.
The City Clerk also is responsible for records management, both preservation of documents for historical and legal purposes, and elimination of un-needed documents. The City Clerk assists the public and candidates during the election process to fill City Council seats every two years. The City Clerk also acts as a filing officer and implements the requirements of the Fair Political Practices Commission in the filing of campaign forms and Statements of Economic Interests by candidates, elected officials, commissioners and designated employees of the City.
Budget Highlights: Training funding has been
increased for professional development.
88%
Expenses 12%
Wages and Benefits
Maintenance and Operation
105
FINANCE
Finance FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 180,436 $ 199,641 $ 207,657 $ 194,176 $ 211,892 $ 238,320 22.73% Maintenance and Operation $ 60,818 $ 32,360 $ 37,174 $ 48,338 $ 47,195 $ 51,653 6.86% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 241,254 $ 232,002 $ 244,831 $ 242,514 $ 259,087 $ 289,973 19.57% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
82%
18%
Expenses
Wages and Benefits
Maintenance and Operation
Description: The Finance Department is responsible for ensuring that the daily operations of finance, maintenance of City's computer, property and risk management provide the services required by the residents of the City of Kingsburg. The Finance Department is committed to providing quality customer service and financial services directed toward the control and judicious use of the City's fiscal resources.
Budget Highlights: The Finance Dept. (for purposes
of this budget summary) includes the Finance
Director and a portion of an Accountant position.
106
ADMINISTRATIVE SERVICES
Administrative Services FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 101,012 $ 117,511 $ 144,698 $ 149,922 $ 179,342 $ 198,773 32.58% Maintenance and Operation $ 11,136 $ 12,168 $ 10,467 $ 30,902 $ 21,902 $ 24,336 -21.25% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 112,148 $ 129,679 $ 155,165 $ 180,824 $ 201,244 $ 223,109 23.38% 0 50000
100000
150000
200000
250000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
89%
Expenses 11%
Wages and Benefits
Maintenance and Operation
Description: The Administrative Services Director position is responsible for all of the personnel functions of the City. The ASD also oversees special projects, performs analytics and provides input and policy recommendations for City Council.
Budget Highlights: This position was
reorganized in FY23 to serve as a Dual
Assistant City Manager and Dir. of Admin.
Services. The position handles HR, risk
management and supports the City Manager
and all City departments.
107
PLANNING AND BUILDING
Planning and Building Permits FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 177,281 $ 138,451 $ 281,200 $ 311,603 $ 353,625 $ 390,302 25.26% Maintenance and Operation $ 383,513 $ 415,931 $ 484,310 $ 249,354 $ 240,880 $ 248,153 -0.48% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ 8,277 $ 61,149 $ 150,000 $ 11,212 $ 84,000 -44.00% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 560,795 $ 562,659 $ 826,659 $ 710,957 $ 605,717 $ 722,455 1.62% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
34% 54%
12%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Both the City's building and
planning divisions continue to see increased
demand. Many expenditures for consultant
services are offset by development fees.
Description: The Planning and Development Portion is responsible for the administration of the City's current land use and planning policy. The Building Dept. oversees plan checks, inspections and review of new projects. 108
COMMUNITY SERVICES
Community Services FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 149,340 $ 124,149 $ 241,535 $ 214,567 $ 241,056 $ 142,150 -33.75% Maintenance and Operation $ 49,415 $ 56,529 $ 72,476 $ 82,987 $ 76,371 $ 84,290 1.57% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 40,000 $ - $ 10,175 $ 31,000 $ 29,500 $ - -100.00% Transfers out $ 155,000 $ 155,000 $ 165,000 $ 185,000 $ 185,000 $ 248,000 34.05% TOTAL EXPENDITURES $ 393,755 $ 335,678 $ 489,186 $ 513,554 $ 531,926 $ 474,440 -7.62% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
30%
18%
0%
52%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Transfers out
Budget Highlights: The transfers in this
departmetn are to support Pool and Senior Center
operations, which are subsets of the General Fund.
Description: The Community Services Department includes the General Fund's funding of the Senior Center and Crandell Swim Complex. The Department also oversees facilities and usage of all of the parks in the City, as well as the After School and Summer Recreation Programs. 109
POLICE
Police FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 2,279,163 $ 2,399,114 $ 2,383,676 $ 2,287,491 $ 2,287,491 $ 2,492,046 8.94% Maintenance and Operation $ 451,301 $ 471,680 $ 543,713 $ 644,601 $ 633,916 $ 694,814 7.79% Debt Service $ 17,479 $ 4,355 $ - $ - $ - $ -
Capital Outlay $ 104,229 $ 76,301 $ 26,223 $ 110,000 $ 39,518 $ 90,000 -18.18% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,852,172 $ 2,951,450 $ 2,953,612 $ 3,042,092 $ 2,960,925 $ 3,276,860 7.72% 0 500000
1000000
1500000
2000000
2500000
3000000
3500000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
76%
21%
3% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Funding includes 14 sworn and
three non-sworn positions. Capital expenditures
include ongoing fleet upgrades as well as HVAC
replacments. Does not include funding through
Measure E Public Safety Tax, School Resource
Officer or ACT Task Force Grant.
Description: The Police Department provides all Law Enforcement Services including patrol, investigation crime prevention, traffic enforcement, and other programs as needed. Police administration develops plans, determines staffing levels and equipment needs and sets policy and procedure for the entire department. The department consists of command staff, patrol, detective, public safety technicians, records supervisor, explorers and public safety volunteers.
110
PUBLIC WORKS ADMINISTRATION
Public Works Administration FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 63,804 $ 53,144 $ 55,494 $ 49,817 $ 63,468 $ 66,782 34.06% Maintenance and Operation $ 13,516 $ 11,322 $ 16,253 $ 15,343 $ 14,428 $ 17,942 16.94% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 15,000
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 77,320 $ 64,466 $ 71,747 $ 65,160 $ 77,896 $ 99,724 53.05% 0 20000
40000
60000
80000
100000
120000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
18% 67%
15% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: There are no anticipated major
changes in the overall administration budget.
Description: Public Works Administration is responsible for the oversight of Public Works functions including streets, water, building maintenance, engineering, refuse/recycling, street sweeping, parks, landscape maintenance, storm drain and sanitary sewer. 111
LANDSCAPE MAINTENANCE
Landscape Maintanence FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 136,035 $ 152,429 $ 165,990 $ 145,598 $ 148,561 $ 154,430 6.07% Maintenance and Operation $ 41,401 $ 36,429 $ 44,489 $ 55,762 $ 54,287 $ 67,337 20.76% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 17,000 $ 17,813 $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 177,435 $ 188,858 $ 210,479 $ 218,360 $ 220,661 $ 221,767 1.56% 0 50000
100000
150000
200000
250000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
70%
30%
Expenses
Wages and Benefits
Maintenance and Operation
Budget Highlights: Expenditures remain relatively
stable from the previous year.
Description: Landscape Maintenance maintains all of the properties in the public right-of-way in the City, including parks, traffic islands, storm drains, street borders and other publicly-owned properties. 112
BUILDING & FACILITY MAINTENANCE
Building & Facility Maintanence FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 78,946 $ 67,189 $ 74,428 $ 76,500 $ 85,824 $ 85,824 12.19% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 67,926 $ 18,742 $ 53,851 $ 24,000 $ - $ 45,000 87.50% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 146,872 $ 85,931 $ 128,279 $ 100,500 $ 85,824 $ 130,824 30.17% 0 20000
40000
60000
80000
100000
120000
140000
160000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
66%
34%
Expenses
Maintenance and Operation
Capital Outlay
Budget Highlights: Includes contracts for janitorial
and HVAC services for all City owned buildings.
Capital work includes the replacement of HVAC units
and upgrades to an external radio/communitcations
room.
Description: Facility Maintenance provides upkeep and maintenance for all of the facilities in the City. Janitorial services are provided by Viking Janitorial. Miscellaneous repairs are performed by City personnel. 113
VEHICLE MAINTENANCE
Vehicle Maintanence FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 100,023 $ 97,813 $ 106,602 $ 66,076 $ 73,869 $ 75,996 15.01% Maintenance and Operation $ 56,232 $ 51,965 $ 63,135 $ 64,366 $ 66,212 $ 68,879 7.01% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 2,410 $ - $ - $ 15,000 $ 7,500 $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 158,665 $ 149,778 $ 169,737 $ 145,442 $ 147,581 $ 144,875 -0.39% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
52%
48%
Expenses
Wages and Benefits
Maintenance and Operation
Budget Highlights: Provides funding for general fleet
maintenance for the organization.
Description: Vehicle Maintenance provides for the maintenance of all City equipment including vehicles, street equipment, parks equipment, water equipment, and other miscellaneous equipment. 114
Downtown Business Improvement District
Business Improvement District FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
District Levied License Fees $ 24,350 $ 29,295 $ 22,500 $ 28,900 $ 28,000 TOTAL REVENUES $ 24,350 $ 29,295 $ 22,500 $ 28,900 $ 28,000 24.44%
EXPENDITURES
$ - $ - $ - $ - $ - $ -
Maintenance and Operation
Professional Services $ - $ 750 $ 26,600 $ 25,000 $ 25,000 $ 25,000 0.00% Capital Outlay
TOTAL EXPENDITURES $ - $ 750 $ 26,600 $ 25,000 $ 25,000 $ 25,000 0.00% Net Revenue/(Expenditures) $ - $ 23,600 $ 2,695 $ (2,500) $ 3,900 $ 3,000 -220.00% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 23,600 $ 2,695 $ (2,500) $ 3,900 $ 3,000 -220.00% Beginning Fund Balance July 1 $ 23,600 $ 26,295 $ 26,295 $ 30,195 14.83% Ending Fund Balance June 30 $ 23,600 $ 26,295 $ 23,795 $ 30,195 $ 33,195 39.50% 0 5000
10000
15000
20000
25000
30000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
TOTAL EXPENDITURES
100%
EXPENSES
Maintenance and Operation
Professional Services
Capital Outlay
Budget Highlights: The BID Advisory Board has expenditure discretion over District funds and may determine ongoing projects or contracts to enter into.
Description: The Downtown Business Improvement District (BID) is a legally formed District approved by the eligible voters (business owners). Fees are collected through the Business License program and are collected and held by the City. The BID Advisory Board has expenditure discretion over District funds.
REVENUES
District Levied License Fees
115
Senior
Pool Center Total
Actual Fund Balance, June 30, 2022 (122,591) (135,810) (258,401) Estimated Beginning Fund Balance, June 30, 2023 (117,144) (168,643) (285,788) Revenues:
Charges for Service 41,000 24,000 65,000
JPA Reimbursements 83,400 - 83,400
Contributions - 4,000 4,000
CARES ACT COVID - 23,000
Grants - 220,000
Transfers In From Other Funds 148,000 100,000 248,000
Total Revenues $ 272,400 $ 371,000 $ 643,400
Expenses: Wages and Benefits 81,274 115,309 196,583
Office Supplies 400 - 400
Department Tools and Supplies 40,000 16,500 56,500
Concession Stand Supplies 5,000 - 5,000
Utilities/Communications 41,050 13,500 54,550
Equipment Maintenance 7,000 - 7,000
Kitchen Remodel 220,000 220,000
Professional Services 45,000 2,500 47,500
Insurance 5,321 2,687 8,008
Capital Outlay 46,700 - 46,700
Total Expenses 271,745 370,496 642,241
Projected Net Result 655 504 1,159
Projected Ending Fund Balance, June 30, 2024 $ (116,489) $ (168,139) $ (284,628)
CITY OF KINGSBURG
Summary of Recreation Funds
2023-24 Fiscal Year Budget
116
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 POOL
021-0000-433-0201 PUBLIC SWIMMING $ 6,965 $ 2,689 $ 8,196 $ 7,000 $ 7,000 $ 7,000 0.00% 021-0000-433-0202 RED CROSS LESSONS $ 8,150 $ 11,082 $ 10,800 $ 6,500 $ 6,500 $ 6,500 0.00% 021-0000-433-0203 LAP SWIMMING $ 3,318 $ 7,494 $ 4,625 $ 4,000 $ 2,500 $ 2,500 -37.50% 021-0000-433-0204 GROUP RENTALS $ 2,390 $ 16,220 $ 13,860 $ 15,000 $ 15,000 $ 15,000 0.00% 021-0000-433-0206 CONCESSION STAND SALES $ 3,664 $ 2,612 $ 6,329 $ 6,000 $ 6,000 $ 6,000 0.00% 021-0000-433-0207 AQUA AEROBICS $ 4,185 $ 10,233 $ 5,583 $ 6,000 $ 2,500 $ 4,000 -33.33% 021-0000-462-0100 MISCELANEOUS $ 682,151 $ - $ - $ - $ - $ - 021-0000-462-0120 CARES ACT COVID 19 $ - $ 1,612 $ - $ 53,000 $ 15,000 $ - 021-0000-463-0201 POOL REIMB $ 49,551 $ 63,282 $ 79,738 $ 61,000 $ 99,143 $ 83,400 36.72% Sub-Total $ 760,373 $ 115,223 $ 129,131 $ 158,500 $ 153,643 $ 124,400 -21.51% 021-0000-471-0110 FROM GENERAL FUND $ 100,000 $ 100,000 $ 110,000 $ 120,000 $ 120,000 $ 148,000 23.33% TOTAL, POOL $ 860,373 $ 215,223 $ 239,131 $ 278,500 $ 273,643 $ 272,400 -2.19%
SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION $ 11,842 $ - $ 28,122 $ 24,000 $ 16,000 $ 24,000 022-0000-461-0101 LUNCH CONTRIBUTIONS $ 6,816 $ - $ 12,814 $ 10,000 $ 4,500 $ 4,000 022-0000-461-0105 SENIOR CENTER DONATIONS $ - $ - $ - $ - $ - $ - Sub-Total $ 18,658 $ - $ 40,936 $ 34,000 $ 20,500 $ 28,000 022-0000-462-0110 SJVAP Public Benefit Grant $ - $ 20,000 $ - $ - $ 1,785 $ - 022-0000-462-0120 CARES ACT COVID 19 $ - $ 53,007 $ - $ 16,000 $ 28,056 $ 23,000 022-0000-462-0130 KITCHEN REMODEL GRANT $ - $ - $ - $ - $ - $ 220,000 022-0000-471-0110 FROM GENERAL FUND $ 55,000 $ 55,000 $ 55,000 $ 65,000 $ 65,000 $ 100,000 53.85% TOTAL, SENIOR CENTER $ 73,658 $ 128,007 $ 95,936 $ 115,000 $ 115,341 $ 371,000 222.61% TOTAL, RECREATION FUNDS $ 934,031 $ 343,230 $ 335,066 $ 393,500 $ 388,984 $ 643,400 63.51% Revenues $ 934,031 $ 343,230 $ 335,066 $ 393,500 $ 388,984 $ 643,400 63.51% Expenses $ 885,436 $ 433,321 $ 458,354 $ 393,030 $ 416,371 $ 642,241 63.41% $ 48,595 $ (90,092) $ (123,287) $ 470 $ (27,387) $ 1,159
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
117
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 POOL
021-9100-529-5108 LIFEGUARDS $ 49,436 $ 61,653 $ 103,820 $ 72,000 $ 70,000 $ 65,000 -9.72% 021-9100-529-5111 AQUA AEROBICS $ 3,355 $ 8,078 $ 3,138 $ 6,500 $ 5,000 $ 5,000 -23.08% 021-9100-529-5121 FICA $ 4,035 $ 5,335 $ 8,177 $ 6,005 $ 5,738 $ 5,355 -10.83% 021-9100-529-5127 WORKERS COMP $ 4,798 $ 5,055 $ 5,886 $ 6,592 $ 6,592 $ 5,897 -10.54% 021-9100-529-5131 EAP $ 21 $ 19 $ 20 $ 20 $ 20 $ 22 10.00% TOTAL WAGES & BENEFITS 61,645 $ 80,140 $ 121,041 $ 91,117 $ 87,350 $ 81,274 -10.80% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE $ 136 $ 1,426 $ 393 $ 300 $ 400 $ 400 33.33% 021-9100-529-5210 DEPT TOOLS & SUPPLIES $ 38,523 $ 42,212 $ 41,369 $ 35,000 $ 35,000 $ 40,000 14.29% 021-9100-529-5213 CONCESSION STAND SUPPLIES $ 3,661 $ 3,219 $ 2,865 $ 3,500 $ 4,500 $ 5,000 42.86% 021-9100-529-5216 COMMUNICATIONS $ 975 $ 900 $ 983 $ 1,050 $ 1,050 $ 1,050 0.00% 021-9100-529-5218 UTILITIES $ 16,586 $ 31,822 $ 47,036 $ 40,000 $ 43,000 $ 40,000 0.00% 021-9100-529-5226 EQUIPMENT MAINTENANCE $ 3,537 $ 7,561 $ 2,901 $ 7,000 $ 12,500 $ 7,000 0.00% 021-9100-529-5261 LIABILITY INSURANCE $ 2,003 $ 2,024 $ 2,637 $ 3,178 $ 3,178 $ 3,481 9.53% 021-9100-529-5262 PROPERTY INSURANCE $ 304 $ 450 $ 825 $ 1,111 $ 1,111 $ 1,240 11.61% 021-9100-529-5264 ERMA $ 626 $ 564 $ 800 $ 783 $ 783 $ 548 -30.01% 021-9100-529-5265 RISK MGT/RMA ADMIN FEES $ 169 $ 133 $ 39 $ 5 $ 5 $ 52 940.00% 021-9100-529-5266 UNEMPLOYMENT INS LIABLITY $ - $ - $ 1,645 $ - $ - $ - 021-9100-529-5270 PROFESSIONAL SERVICES $ 36,712 $ 38,993 $ 34,618 $ 40,000 $ 41,000 $ 45,000 12.50% 021-9100-529-5341 COVID-19 $ - $ 3,451 $ - $ - $ - $ -
TOTAL MAINTENANCE & OPERATIONS 103,232 132,756$ $ 136,110 $ 131,927 $ 142,527 $ 143,771 8.98% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS $ 621,945 $ 1,878 $ 10,959 $ 55,000 $ 38,319 $ 46,700 021-9100-529-5728 SAND FILTER REPLACEMENT $ 19,915 $ 24,829 $ 25,490 $ - $ - $ - TOTAL CAPITAL OUTLAY 641,860 $ 26,707 $ 36,449 $ 55,000 $ 38,319 $ 46,700 -15.09% TOTAL, POOL 806,738 239,603$ $ 293,600 $ 278,044 $ 268,196 $ 271,745 -2.27%
SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME $ 24,972 $ 37,248 $ 57,621 $ 55,000 $ 55,000 $ 64,779 17.78% 022-7100-529-5121 FICA $ 1,910 $ 2,864 $ 4,408 $ 4,208 $ 4,208 $ 4,956 17.78% 022-7100-529-5122 PERS UAL $ - $ - $ 2,182 $ - $ - $ -
022-7100-529-5123 PERS $ 55 $ 1,363 $ 1,765 $ 1,650 $ 1,650 $ 2,076 022-7100-529-5127 WORKERS COMP $ 2,280 $ 2,359 $ 2,747 $ 3,076 $ 3,076 $ 2,752 -10.53% 022-7100-529-5131 EAP $ 3 $ 3 $ 11 $ 12 $ 12 $ 6 -50.00% TOTAL WAGES & BENEFITS 29,221 $ 43,837 $ 68,734 $ 63,946 $ 63,946 $ 74,568 16.61% 022-7100-529-5210 DEPT TOOLS & SUPPLIES $ 2,761 $ 774 $ 805 $ 1,250 $ 3,500 $ 3,500 180.00% 022-7100-529-5261 LIABILITY INSURANCE $ 326 $ 349 $ 1,417 $ 1,891 $ 1,891 $ 1,023 -45.90% 022-7100-529-5262 PROPERTY INSURANCE $ 49 $ 78 $ 443 $ 661 $ 661 $ 364 -44.93% 022-7100-529-5264 ERMA $ 102 $ 97 $ 430 $ 466 $ 466 $ 161 -65.45% 022-7100-529-5265 RISK MGT/RMA ADMIN FEES $ 27 $ 23 $ 21 $ 3 $ 3 $ 15 400.00% 022-7100-529-5266 UNEMPLOYMENT INS LIABLITY $ - $ - $ 98 $ - $ - 022-7100-529-5341 COVID-19 $ 2,621 104,351$ $ 38,462 $ - $ 12,621 $ - TOTAL MAINTENANCE & OPERATIONS 5,885 105,672$ $ 41,677 $ 4,271 $ 19,142 $ 5,063 18.54% TOTAL, SENIOR CENTER - NUTRITION 35,106 149,508$ $ 110,411 $ 68,217 $ 83,087 $ 79,631 16.73%
SENIOR CENTER - OPERATIONS
022-7200-529-5101 SALARIES $ 19,458 $ 19,645 $ 21,887 $ 20,712 $ 27,780 $ 31,824 53.65% 022-7200-529-5121 FICA $ 1,442 $ 1,456 $ 1,622 $ 1,584 $ 2,125 $ 2,435 53.65% 022-7200-529-5122 PERS-UAL $ - $ 157 $ 2,682 $ 2,306 $ - $ - -100.00% 022-7200-529-5123 PERS $ 1,400 $ 1,488 $ 1,481 $ 1,547 $ 1,967 $ 2,444 57.98% 022-7200-529-5125 MEDICAL $ 2,415 $ 1,608 $ 4,083 $ 2,740 $ 4,036 $ 3,042 11.01% 022-7200-529-5127 WORKERS COMP $ 814 $ 843 $ 981 $ 1,099 $ 1,099 $ 983 -10.56% 022-7200-529-5131 EAP $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 0.00%
022-7200-529-5133 LIFE INSURANCE $ 2 $ 10 $ 10 $ 9 $ 9 $ 9 0.00% TOTAL WAGES & BENEFITS 25,535.55 $ 25,210 $ 32,749 $ 30,001 $ 37,020 $ 40,740 35.79% 022-7200-529-5210 DEPT TOOLS & SUPPLIES $ 4,244 $ 6,135 $ 4,510 $ 4,200 $ 6,000 $ 13,000 209.52% 022-7200-529-5216 COMMUNICATIONS $ 1,950 $ 2,307 $ 4,521 $ 4,000 $ 6,500 $ 6,500 62.50% 022-7200-529-5218 UTILITIES $ 9,062 $ 8,960 $ 9,865 $ 5,500 $ 12,000 $ 7,000 27.27% 022-7200-529-5261 LIABILITY INSURANCE $ 422 $ 430 $ 562 $ 668 $ 668 $ 735 10.03% 022-7200-529-5262 PROPERTY INSURANCE $ 64 $ 96 $ 176 $ 234 $ 234 $ 262 11.97% 022-7200-529-5264 ERMA $ 132 $ 120 $ 171 $ 165 $ 165 $ 116 -29.70% 022-7200-529-5265 RISK MGT/RMA ADMIN FEES $ 36 $ 28 $ 8 $ 1 $ 1 $ 11 1000.00% 022-7200-529-5270 PROFESSIONAL SERVICES $ 2,147 $ 924 $ 1,780 $ 2,000 $ 2,500 $ 2,500 25.00% 022-7200-529-5701 SENIOR CENTER KITCHEN REMODEL $ - $ - $ - $ - $ 220,000 TOTAL MAINTENANCE & OPERATIONS 18,057 $ 18,999 $ 21,594 $ 16,768 $ 28,068 $ 250,124 1391.67% TOTAL, SENIOR CENTER - OUTREACH 43,593 $ 44,210 $ 54,343 $ 46,769 $ 65,088 $ 290,864 521.91% TOTAL SENIOR CENTER 78,699 193,718$ $ 164,754 $ 114,986 $ 148,175 $ 370,496 222.21% TOTAL WAGES & BENEFITS $ 116,401 149,188$ $ 222,525 $ 185,064 $ 188,315 $ 196,583 6.22%
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
118
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
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
TOTAL MAINTENANCE & OPERATIONS $ 124,050 257,427$ $ 199,380 $ 152,966 $ 174,095 $ 148,834 -2.70% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL TRANFERS OUT $ - $ - $ - $ - $ - $ 220,000
TOTAL CAPITAL OUTLAY $ 641,860 $ 26,707 $ 36,449 $ 55,000 $ 38,319 $ 46,700 -15.09% TOTAL, RECREATION FUND $ 885,436 433,321$ $ 458,354 $ 393,030 $ 416,371 $ 642,241 63.41% Revenues $ 934,031 343,230$ $ 335,066 $ 393,500 $ 388,984 $ 643,400 Expenses $ 885,436 433,321$ $ 458,354 $ 393,030 $ 416,371 $ 642,241 $ 48,595 $ (90,092) $ (123,287) $ 470 $ (27,387) $ 1,159 119
Crandell Swim Complex
Pool 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 %
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Public Swimming $ 6,965 $ 2,689 $ 8,196 $ 7,000 $ 7,000 $ 7,000 0.00% Red Cross Lessons $ 8,150 $ 11,082 $ 10,800 $ 6,500 $ 6,500 $ 6,500 0.00% Lap Swimming $ 3,318 $ 7,494 $ 4,625 $ 4,000 $ 2,500 $ 2,500 -37.50% Group Rentals $ 2,390 $ 16,220 $ 13,860 $ 15,000 $ 15,000 $ 15,000 0.00% Concession Stand Sales $ 3,664 $ 2,612 $ 6,329 $ 6,000 $ 6,000 $ 6,000 0.00% Aqua Aerobics $ 4,185 $ 10,233 $ 5,583 $ 6,000 $ 2,500 $ 4,000 -33.33% Miscelaneous-CARES Act $ - $ 1,612 $ - $ 53,000 $ 15,000 $ - Pool Reimb $ 731,701 $ 63,282 $ 79,738 $ 61,000 $ 99,143 $ 83,400 36.72% Transfer In From General Fund $ 100,000 $ 100,000 $ 110,000 $ 120,000 $ 120,000 $ 148,000 23.33% TOTAL REVENUES $ 860,373 $ 215,223 $ 239,131 278,500$ $ 273,643 $ 272,400 -2.19%
EXPENDITURES
Wages and Benefits $ 61,645 $ 80,140 $ 121,041 $ 91,117 $ 87,350 $ 81,274 -10.80% Maintenance and Operation $ 103,232 $ 132,756 $ 136,110 $ 131,927 $ 142,527 $ 143,771 8.98% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 641,860 $ 26,707 $ 36,449 $ 55,000 $ 38,319 $ 46,700 -15.09% TOTAL EXPENDITURES $ 806,738 $ 239,603 $ 293,600 278,044$ $ 268,196 $ 271,745 -2.27% Net Revenue/(Expenditures) $ 53,635 $ (24,380) $ (54,469) $ 456 $ 5,447 $ 655 43.72% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 53,635 $ (24,380) $ (54,469) $ 456 $ 5,447 $ 655 43.72% Beginning Fund Balance July 1 $ (97,377) $ (43,741) $ (68,122) $ (122,591) $ (122,591) $ (117,144) -4.44% Ending Fund Balance June 30 $ (43,741) $ (68,122) $ (122,591) $ (122,136) $ (117,144) $ (116,489) -4.62% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This department takes care of all the functions and expenses of the City Pool. These include public swimming, Red Cross lessons, Group & Team Rentals and all the maintenance of the pool. Revenues include reimbursement through a JPA with the Kingsburg Joint Union High School.
Budget Highlights: Pool revenues remain relatively consistent with subsidy for operations from the City's General Fund. Funding is incorporated for operations as well as capital for equipment replacement. The City shares eligibile operational costs 50/50 with the High School through a JPA.
3% 2% 1%6% 2%
1%
31% 54%
REVENUES
Public Swimming
Red Cross Lessons
Lap Swimming
Group Rentals
Concession Stand Sales
Aqua Aerobics
Pool Reimb
From General Fund
30%
53%
17%
EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay
120
Senior Center
Senior Center 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Senior Nutrition $ 11,842 $ - $ 28,122 $ 24,000 $ 16,000 $ 24,000 Lunch Contributions $ 6,816 $ - $ 12,814 $ 10,000 $ 4,500 $ 4,000 SJVAP Public Benefit Grant $ - $ 20,000 $ - $ - $ 1,785 $ - Kitchen Remodal Grant $ 220,000
Cares Act -Covid 19 $ - $ 53,007 $ - $ 16,000 $ 28,056 $ 23,000 Transfer from General Fund $ 55,000 $ 55,000 $ 55,000 $ 65,000 $ 65,000 $ 100,000 53.85% TOTAL REVENUES $ 73,658 $ 128,007 $ 95,936 $ 115,000 $ 115,341 $ 371,000 222.61%
EXPENDITURES
Wages and Benefits $ 54,756 $ 69,047 $ 101,484 $ 93,947 $ 100,965 $ 115,309 22.74% Maintenance and Operation $ 23,942 $ 124,671 $ 63,270 $ 21,039 $ 47,210 $ 255,187 1112.92% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 78,699 $ 193,718 $ 164,754 $ 114,986 $ 148,175 $ 370,496 222.21% Net Revenue/(Expenditures) $ (5,040) $ (65,711) $ (68,818) $ 14 $ (32,834) $ 504 3494.98% Changes in Fund Balance $ (2,874) $ (2) $ (6)
Net Increase/(Decrease) in Fund Balance $ (7,914) $ (65,713) $ (68,824) $ 14 $ (32,834) $ 504 3494.98% Beginning Fund Balance July 1 $ 6,642 $ (1,272) $ (66,986) $ (135,810) $ (135,810) $ (168,643) 24.18% Ending Fund Balance June 30 $ (1,272) $ (66,986) $ (135,810) $ (135,796) $ (168,643) $ (168,139) 23.82% $-
$100,000
$200,000
$300,000
$400,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Kingsburg Senior Center offers recreational, social, educational and nutritional programs to seniors 55 and older. Costs identified in this budget include staff salaries and benefits and direct costs for Nutrition and Outreach Programs.
The City receives Federal Grants to supplement the funding for these services.
Budget Highlights: There is a an increase in the Federal subsidy provided for annual lunches. Most of that is being offset by raises in wages (due to minimum wage changes) for support staff. 31%
69%
EXPENSES
Wages and Benefits
Maintenance and
Operation
19%
3%
78%
REVENUES
Senior Nutrition
Lunch Contributions
Transfer from General Fund
121
Gas Tax LTF 3 LTF 8 Measure C Measure C Measure C
Fund Fund Fund Street Maint ADA Flex Fund Total
Actual Fund Balance, June 30, 2022 391,037 83,522 1,378,827 2,700,771 Estimated Fund Balance, June 30, 2023 663,101 97,102 1,600,504 3,051,323 Revenues:
Taxes 353,362 14,466 653,183 235,486 8,242 283,757 1,548,496 Miscellaneous-SB1 309,151 - - - - - 309,151
Interest 2,000 500 10,000 5,000 - - 17,500
Transfers from Other Funds - - 242,500 - - - 242,500
Total Revenue 664,513 14,966 905,683 240,486 8,242 283,757 2,117,647 Expenses:
Wages & Benefits 239,826 - - - - - 239,826
Departmanent Tools & Supplies 10,000 - 3,000 5,000 - 10,000 28,000 Utilities - - - - - - -
Street Lights & Signals 10,000 - 62,000 - - 76,000 148,000 Vehicle Maintenance - - - - - 3,500 3,500
Fuels 5,400 - - - - - 5,400
Repairs & Maintenance - - - 5,000 - 5,000 10,000
Insurance 12,067 - - - - 12,067
Sidewalk Repair - - - - 6,650 50,000 56,650
Professional Service 28,000 - 102,231 - - 35,000 165,231 Street Striping Program - - 20,000 - - - 20,000
Audit - - - - - - -
Overhead 29,572 - 11,283 - - 11,766 52,622
Total Maintenance & Operations 334,864 - 198,514 10,000 6,650 191,266 741,295 Capital Outlay Projects: -
SR201 RRFB & Sidwalk 422,500 - 422,500
22nd Ave (Sierra to Orange) 242,489 - - - 242,489
Federal Match (18th Ave Sidewalks) 37,474 - - - - 37,474 10th/Academy (Stroud to Kamm) - - 305,864 - - - 305,864 SB1 Project - 18th Ave. 218,235 - - - - - 218,235
12th Ave. Sidewalks - - - - - -
Slurry Seal Projects (Various & Draper St.) 150,000 150,000 - $ 160,000 460,000 Total Capital Oulay 460,724 37,474 878,364 150,000 - 160,000 1,686,562 Transfers to Other Funds - - - - -
Total Expenses 795,588 37,474 1,076,878 160,000 6,650 351,266 2,427,857 Net Result (131,075) (22,508) (171,195) 80,486 1,592 (67,509) (310,210) Projected Fund Balance, June 30, 2024 532,026 74,594 1,429,308 705,185 2,741,113 Measure C Fund
City of Kingsburg
Summary of Special Revenue Funds
2023-24 Fiscal Year Budget
847,386
690,616
122
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
GAS TAX
102-0000-403-0601 2105 $ 63,213 $ 65,634 $ 72,336 $ 84,416 $ 75,460 $ 82,064 -2.79% 102-0000-403-0602 2106 $ 36,256 $ 37,824 $ 42,206 $ 46,067 $ 42,444 $ 45,802 -0.58% 102-0000-403-0603 2107 $ 79,818 $ 88,815 $ 86,440 $ 115,326 $ 90,396 $ 98,570 -14.53% 102-0000-403-0604 2107.5 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% 102-0000-403-0605 2103 $ 85,447 $ 85,952 $ 103,147 $ 128,864 $ 107,348 $ 123,926 -3.83% 102-0000-404-0600 TRAFFIC CONG.RELIEF SB1 $ 13,931 $ - $ - $ - $ - $ - 102-0000-404-0606 ROAD MAINT & REHAB SB1 $ 216,559 $ 250,985 $ 259,950 $ 298,245 $ 271,233 $ 309,151 3.66% SUB-TOTAL, TAXES $ 498,224 $ 532,210 $ 567,079 $ 675,918 $ 589,881 $ 662,513 -1.98% 102-0000-451-0100 MISCELLANEOUS $ - $ - $ - $ - $ - $ - 102-0000-451-0101 INTEREST $ - $ 2,005 $ 2,010 $ 2,000 $ 8,375 $ 2,000 0.00% 102-0000-451-0102 TRANSFER FROM CALPERS UAL FUND $ - $ - $ - $ - $ - $ - TOTAL, GAS TAX $ 498,224 $ 534,214 $ 569,089 $ 677,918 $ 598,256 $ 664,513 -1.98% LTF 3
103-0000-403-0701 ARTICLE 3 $ 9,333 $ 9,947 $ 10,934 $ 12,837 $ 12,837 $ 14,466 12.69% 103-0000-451-0101 INTEREST $ 856 $ 408 $ 340 $ 500 $ 743 $ 500 0.00% 103-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, LTF 3 $ 10,189 $ 10,355 $ 11,274 $ 13,337 $ 13,580 $ 14,966 12.21% LTF 8
104-0000-403-0702 ARTICLE 8 $ 585,645 $ 200,106 $ 399,298 $ 500,759 $ 667,912 $ 653,183 30.44% 104-0000-423-0607 STREET GRANTS $ - $ - $ - $ - $ - $ - 104-0000-451-0101 INTEREST $ 18,501 $ 8,417 $ 6,233 $ 21,000 $ 21,000 $ 10,000 -52.38% 104-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ 242,500 TOTAL, LTF 8 $ 604,146 $ 208,523 $ 405,531 $ 521,759 $ 688,912 $ 905,683 73.58%
MEASURE C
105-0000-403-0801 STREET MAINTENANCE $ 180,587 $ 211,906 $ 242,985 $ 229,014 $ 210,000 $ 235,486 2.83% 105-0000-403-0802 ADA COMPLIANCE $ 6,049 $ 7,085 $ 8,115 $ 8,015 $ 7,500 $ 8,242 2.83% 105-0000-403-0803 FLEXIBLE FUNDING $ 211,248 $ 250,925 $ 289,538 $ 275,352 $ 245,000 $ 283,757 3.05% 105-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ -
SUB-TOTAL, TAXES $ 397,884 $ 469,916 $ 540,638 $ 512,381 $ 462,500 $ 527,485 2.95% 105-0000-451-0101 INTEREST 1,957 $ 1,557 $ 2,192 $ 1,550 $ 11,000 $ 5,000 TOTAL, MEASURE C $ 399,841 $ 471,473 $ 542,830 $ 513,931 $ 473,500 $ 532,485 3.61% TOTAL TAXES $ 1,491,086 $ 1,212,179 $ 1,517,949 $ 1,701,895 $ 1,733,130 $ 1,857,647 TOTAL MISCELLANEOUS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 21,314 $ 10,381 $ 8,764 $ 23,050 $ 32,743 $ 15,500 TOTAL FROM OTHER FUNDS $ - $ - $ - $ - $ - $ 242,500
$ 1,512,401 $ 1,224,564 $ 1,528,723 $ 1,726,945 $ 1,774,248 $ 2,117,647 22.62% Revenues $ 1,512,401 $ 1,224,564 $ 1,528,723 $ 1,726,945 $ 1,774,248 $ 2,117,647 Expenses $ 1,051,430 $ 1,315,095 $ 1,143,657 $ 2,515,926 $ 1,411,616 $ 2,427,857 $ 460,970 $ (90,531) $ 385,067 $ (788,981) $ 362,632 $ (310,210)
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
123
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
GAS TAX
102-9100-549-5101 SALARIES $ 132,089 $ 139,586 $ 141,579 $ 136,944 $ 136,944 $ 142,716 4.21% 102-9100-549-5102 OVERTIME $ 5,683 $ 1,720 $ 8,067 $ 5,000 $ 5,211 $ 5,500 10.00% 102-9100-549-5121 FICA $ 10,170 $ 10,503 $ 11,046 $ 10,859 $ 10,875 $ 11,339 4.42% 102-9100-549-5122 PERS UAL $ - $ 27,381 $ 18,399 $ 15,250 $ 15,250 $ 13,554 -11.12% 102-9100-549-5123 PERS $ 36,553 $ 13,036 $ 13,339 $ 13,794 $ 13,794 $ 16,419 19.03% 102-9100-549-5125 MEDICAL $ 30,788 $ 44,691 $ 35,493 $ 33,147 $ 33,147 $ 36,721 10.78% 102-9100-549-5127 WORKERS COMP $ 11,156 $ 11,541 $ 13,438 $ 15,049 $ 15,049 $ 13,463 -10.54% 102-9100-549-5131 EAP $ 29 $ 26 $ 30 $ 31 $ 31 $ 31 0.00% 102-9100-549-5133 LIFE INSURANCE $ 88 $ 83 $ 83 $ 83 $ 83 $ 83 0.00% TOTAL WAGES & BENEFITS $ 226,556 $ 248,566 $ 241,474 $ 230,157 $ 230,384 $ 239,826 4.20% 102-9100-549-5210 DEPT TOOLS & SUPPLIES $ 4,100 $ 6,674 $ 7,414 $ 10,000 $ 10,000 $ 10,000 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS $ 9,070 $ 9,426 $ 10,170 $ 10,000 $ 10,000 $ 10,000 0.00% 102-9100-549-5224 FUELS $ - $ - $ 5,213 $ 5,000 $ 5,213 $ 5,400 8.00% 102-9100-549-5261 LIABILITY INSURANCE $ 2,782 $ 2,754 $ 3,929 $ 4,834 $ 4,834 $ 4,825 -0.19% 102-9100-549-5262 PROPERTY INSURANCE $ 422 $ 613 $ 1,229 $ 1,690 $ 1,690 $ 1,719 1.72% 102-9100-549-5263 VEHICLE INSURANCE $ 1,989 $ 2,297 $ 3,182 $ 3,066 $ 3,066 $ 4,692 53.03% 102-9100-549-5264 ERMA $ 870 $ 768 $ 1,192 $ 1,191 $ 1,191 $ 759 -36.27% 102-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 234 $ 181 $ 58 $ 8 $ 8 $ 72 800.00% 102-9100-549-5270 PROFESSIONAL SERVICES $ 22,872 $ 25,585 $ 31,857 $ 26,000 $ 26,000 $ 28,000 7.69% 102-9100-549-5501 TRANSFER OUT-OVERHEAD $ 20,500 $ 24,917 $ 26,522 $ 26,879 $ 26,879 $ 29,572 10.02% TOTAL MAINT. & OPERATIONS $ 62,839 $ 73,215 $ 90,765 $ 88,668 $ 88,881 $ 95,039 7.19% 102-9100-549-5701 CAPITAL OUTLAY $ - $ - $ 150,000 $ - $ - $ - 102-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 102-9100-549-5706 21ST AVENUE REPAIRS $ - $ - $ - $ - $ - $ - 102-9100-549-5707 MARION ST (CAPE SEAL SIERRA-LEWIS $ 13,282 $ 350,082 $ - $ - $ - $ - 102-9100-549-5708 TRUCK REPLACEMENT F-150 STREETS/PRK $ 30,781 $ - $ - $ - $ - $ - 102-9100-549-5709 22ND AVE (SIERRA-ORANGE) $ - $ - $ - $ 180,000 $ - $ 242,489 34.72% 102-9100-549-5710 SB1-18TH AVE EARL TO KERN $ - $ - $ - $ 328,245 $ 6,926 $ 218,235 -33.51% TOTAL CAPITAL OUTLAY $ 44,062 $ 350,082 $ 150,000 $ 508,245 $ 6,926 $ 460,724 -9.35% TOTAL, GAS TAX $ 333,457 $ 671,863 $ 482,239 $ 827,070 $ 326,191 $ 795,588 -3.81% LTF 3
103-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 103-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 103-9100-549-5702 SIDEWALKS INSTALLATION-18TH AVE $ - $ 5,721 $ - $ - $ - $ - 103-9100-549-5703 MADSEN AVE BIKE PATH (STROUD-KAMM) $ - $ - $ - $ - $ - $ - 103-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 37,474 $ - $ 37,474 TOTAL, LTF 3 $ - $ 5,721 $ - $ 37,474 $ - $ 37,474 0.00% LTF 8
104-9100-549-5210 DEPT TOOLS & SUPPLIES 2,932 $ - $ 786 $ 3,000 $ 3,000 $ 3,000 0.00% 104-9100-549-5218 UTILITIES - $ - $ - $ - $ - $ -
104-9100-549-5219 STREET LIGHTS & SIGNALS 48,497 $ 49,541 $ 66,829 $ 60,000 $ 60,000 $ 62,000 3.33% 104-9100-549-5270 PROFESSIONAL SERVICES 2,156 $ - $ 6,346 $ 8,000 $ 9,378 $ 102,231 1177.89% 104-9100-549-5275 STREET STRIPING PROGRAM 14,962 $ 9,470 $ 3,961 $ 50,000 $ 50,000 $ 20,000 -60.00% 104-9100-549-5501 TRANSFER OUT-OVERHEAD 20,500 $ 9,000 $ 8,812 $ 7,555 $ 7,555 $ 11,283 49.35% TOTAL MAINT. & OPERATIONS $ 89,047 $ 68,011 $ 86,733 $ 128,555 $ 129,933 $ 198,514 54.42% 104-9100-549-5701 CAPITAL OUTLAY $ 414,259 $ 220,217 $ 358,032 $ 175,000 $ 160,000 $ 422,500 141.43% 104-9100-549-5705 SIGNAGE UPDATES $ 65 $ - $ - $ - $ - $ - 104-9100-549-5761 BETHEL AVE IMPROVEMENTS $ - $ - $ - $ - $ - $ - 104-9100-549-5762 SLURRY SEAL PROJECTS $ - $ - $ 5,499 $ 150,000 $ 177,302 $ 150,000 0.00% 104-9100-549-5764 12TH AVE SIERRA TO WINTER $ - $ - $ - $ - $ - $ - 104-9100-549-5765 UNION ST (10TH TO 18TH) $ - $ - $ - $ - $ - $ - 104-9100-549-5766 10TH/ACADEMY(STROUD-KAMM)MILL & OVE $ - $ - $ - $ 445,000 $ - $ 305,864 -31.27% TOTAL CAPITAL OUTLAY $ 414,324 $ 220,217 $ 363,530 $ 770,000 $ 337,302 $ 878,364 14.07% 104-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, LTF 8 $ 503,372 $ 288,227 $ 450,264 $ 898,555 $ 467,235 $ 1,076,878 19.85%
MEASURE C - STREET MAINTENANCE
105-9200-549-5210 DEPT TOOLS & SUPPLIES $ - $ - $ 16,569 $ - $ 5,000 105-9200-549-5229 REPAIRS & MAINTENANCE $ 4,590 $ 5,024 $ 3,104 $ 4,000 $ 4,000 $ 5,000 25.00% 105-9200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 105-9200-549-5505 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 4,590 $ 5,024 $ 19,673 $ 4,000 $ 4,000 $ 10,000 150.00% 105-9200-549-5701 CAPITAL OUTLAY $ 800 $ 125,400 $ 8,912 $ - $ 10,855 $ 150,000 105-9200-549-5704 21ST AVENUE REPAIRS $ - $ - $ - $ - $ - $ - 105-9200-549-5705 22ND AVE (SIERRA-ORANGE) $ - $ - $ - $ 200,000 $ - 105-9200-549-5708 ALLEY IMPROVEMENTS-PEDESTRIAN $ - $ 45,622 $ - $ - $ - $ - 105-9200-549-5709 ANNUAL STREET STRIPING $ - $ - $ - $ 150,000 $ 149,613 TOTAL CAPITAL OUTLAY $ 800 $ 171,022 $ 8,912 $ 350,000 $ 160,468 $ 150,000 -57.14% TOTAL, ST. MAINTENANCE $ 5,390 $ 176,046 $ 28,585 $ 354,000 $ 164,468 $ 160,000 -54.80%
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
124
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
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
MEASURE C - ADA COMPLIANCE
105-9300-549-5210 DEPT TOOLS & SUPPLIES $ - $ - $ - $ - $ - $ - 105-9300-549-5229 REPAIRS & MAINTENANCE $ - $ - $ - $ 5,000 $ 5,000 0.00% 105-9300-549-5230 SIDEWALK REPAIR $ 5,000 $ 3,800 $ 5,200 $ 6,650 $ 6,650 $ 6,650 0.00% 105-9300-549-5501 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - 0.00% TOTAL, ADA COMPLIANCE $ 5,000 $ 3,800 $ 5,200 $ 11,650 $ 11,650 $ 6,650 -42.92%
MEASURE C - FLEXIBLE FUNDING
105-9400-549-5210 DEPT TOOLS & SUPPLIES $ 11,089 $ 6,155 $ 8,972 $ 10,000 $ 10,000 $ 10,000 0.00% 105-9400-549-5219 STREET LIGHTS & SIGNALS $ 75,814 $ 77,988 $ 81,464 $ 78,000 $ 78,000 $ 76,000 -2.56% 105-9400-549-5222 VEHICLE MAINTENANCE $ 2,313 $ 8,979 $ 2,230 $ 3,500 $ 3,500 $ 3,500 0.00% 105-9400-549-5224 FUELS $ - $ - $ - $ - $ -
105-9400-549-5229 REPAIRS & MAINTENANCE $ 3,180 $ - $ 299 $ 5,000 $ 5,000 $ 5,000 0.00% 105-9400-549-5230 SIDEWALK REPAIR $ 19,027 $ 9,619 $ 19,430 $ 20,000 $ 20,000 $ 50,000 150.00% 105-9400-549-5270 PROFESSIONAL SERVICES $ 44,448 $ 36,475 $ 41,200 $ 35,000 $ 35,000 $ 35,000 0.00% 105-9400-549-5501 TRANSFER OUT-OVERHEAD $ 20,500 $ 11,090 $ 11,530 $ 10,677 $ 10,677 $ 11,766 10.20% TOTAL, MAINT. & OPERATIONS $ 176,371 $ 150,307 $ 165,124 $ 162,177 $ 162,177 $ 191,266 17.94% 105-9400-549-5765 CURB RAMP INSTALLATION ADA $ 27,840 $ - $ - $ - $ 61,820 $ - 105-9400-549-5766 EXAMINE OPTIONS-DOWNTOWN PARKING $ - $ - $ - $ 225,000 $ 225,000 $ - 105-9400-549-5767 GOLDEN STATE BLVD $ - $ 19,130 $ 12,245 $ - $ - $ 160,000 TOTAL CAPITAL OUTLAY $ 27,840 $ 19,130 $ 12,245 $ 225,000 $ 286,820 $ 160,000 TOTAL , FLEXIBLE $ 204,211 $ 169,437 $ 177,369 $ 387,177 $ 448,997 $ 351,266 -9.27% TOTAL, MEASURE C $ 214,602 $ 349,283 $ 211,154 $ 752,827 $ 625,115 $ 517,916 -31.20% TOTAL WAGES & BENEFITS $ 226,556 $ 248,566 $ 241,474 $ 230,157 $ 230,384 $ 239,826 4.20% TOTAL MAINT. & OPERATIONS $ 296,847 $ 264,349 $ 329,444 $ 357,494 $ 396,641 $ 460,131 28.71% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 487,027 $ 766,173 $ 534,687 $ 1,890,719 $ 784,591 $ 1,686,562 -10.80% TOTAL TRANSFERS OUT $ 41,000 $ 36,007 $ 38,052 $ 37,556 $ - $ 41,338 10.07% TOTAL, SPECIAL REVENUE FUNDS $ 1,051,430 $ 1,315,095 $ 1,143,657 $ 2,515,926 $ 1,411,616 $ 2,427,857 -3.50% Revenues $ 1,512,401 $ 1,224,564 $ 1,528,723 $ 1,726,945 $ 1,774,248 $ 2,117,647 22.62% Expenses $ 1,051,430 $ 1,315,095 $ 1,143,657 $ 2,515,926 $ 1,411,616 $ 2,427,857 -3.50% $ 460,970 $ (90,531) $ 385,067 $ (788,981) $ 362,632 $ (310,210) -60.68% 125
GAS TAX FUND
Gas Tax FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Gas Tax Section-2105 $ 63,213 $ 65,634 $ 72,336 $ 84,416 $ 75,460 $ 82,064 -2.79% Gas Tax Section- 2106 $ 36,256 $ 37,824 $ 42,206 $ 46,067 $ 42,444 $ 45,802 -0.58% Gas Tax Section-2107 $ 79,818 $ 88,815 $ 86,440 $ 115,326 $ 90,396 $ 98,570 -14.53% Gas Tax Section- 2107.5 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% Gas Tax Section-2103 $ 85,447 $ 85,952 $ 103,147 $ 128,864 $ 107,348 $ 123,926 -3.83% Traffic Cong. Relief SB1 $ 13,931 $ - $ - $ - $ - $ -
Road Maint and Rehab SB1 $ 216,559 $ 250,985 $ 259,950 $ 298,245 $ 271,233 $ 309,151 3.66% Miscellaneous $ - $ - $ - $ - $ - $ -
Interest $ - $ 2,005 $ 2,010 $ 2,000 $ 8,375 $ 2,000
TOTAL REVENUES $ 498,224 $ 534,214 $ 569,089 $ 677,918 $ 598,256 $ 664,513 -1.98%
EXPENDITURES
Wages and Benefits $ 226,556 $ 248,566 $ 241,474 $ 230,157 $ 230,384 $ 239,826 4.20% Maintenance and Operation $ 62,839 $ 73,215 $ 90,765 $ 88,668 $ 88,881 $ 95,039 7.19% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 44,062 $ 350,082 $ 150,000 $ 508,245 $ 6,926 $ 460,724 -9.35% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 333,457 $ 671,863 $ 482,239 $ 827,070 $ 326,191 $ 795,588 -3.81% Net Revenue/(Expenditures) $ 164,767 $ (137,649) $ 86,850 $ (149,152) $ 272,065 $ (131,075) -12.12% Other Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ 164,767 $ (137,650) $ 86,850 $ (149,152) $ 272,065 $ (131,075) -12.12% Beginning Fund Balance July 1 $ 277,070 $ 441,837 $ 304,187 $ 391,037 $ 391,037 $ 663,101 69.58% Adjustment to Fund Balance $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 441,837 $ 304,187 $ 391,037 $ 241,885 $ 663,101 $ 532,025 119.95% Description: Cities and Counties receive Highway User Tax revenue under separate formulas for the allocation of funds to support engineering, administration and general maintenance to local roads. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Budget Highlights: Gas Tax revenues are influenced heavily by current gas sales and the State of California's apportionment of funding to localities. SB1, passed in 2017, sends additional funds to localities for road improvement. These revenues are funded through increased fees in several areas related to transportation. 72%
28%
Gas Tax Expenses
Wages and Benefits
Maintenance and
Operation
23%
13%
1% 28%
35%
0% Gas Tax Revenues
Gas Tax Section-2105
Gas Tax Section- 2106
Gas Tax Section-2107
Gas Tax Section- 2107.5
Gas Tax Section-2103
Miscellaneous
126
LOCAL TRANSPORTATION FUND ARTICLE 3
LTF Article 3 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Article 3 $ 9,333 $ 9,947 $ 10,934 $ 12,837 $ 12,837 $ 14,466 12.69% Interest $ 856 $ 408 $ 340 $ 500 $ 743 $ 500
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 10,189 $ 10,355 $ 11,274 $ 13,337 $ 13,580 $ 14,966 12.21%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 37,474 $ - $ 37,474
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ 37,474 $ - $ 37,474
Net Revenue/(Expenditures) $ 10,189 $ 10,355 $ 11,274 $ (24,137) $ 13,580 $ (22,508) -6.75% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 10,189 $ 10,355 $ 11,274 $ (24,137) $ 13,580 $ (22,508) -6.75% Beginning Fund Balance July 1 $ 51,705 $ 61,894 $ 72,249 $ 83,522 $ 83,522 $ 97,102 16.26% Ending Fund Balance June 30 $ 61,894 $ 72,249 $ 83,522 $ 59,385 $ 97,102 $ 74,594 25.61% $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administered and disbursed by th Council of Fresno County Governments (COG). This program is commonly referred to as LTF Article 3 because of its identifying section in the State Public Utilities Code. Article 3 funds are restricted to pedestrian bicycle and sidewalk use.
Budget Highlights: LTF3 is used often for local match of federal projects when necessary. Often, this fund is banded with other projects to address several locations under one contract. 100%
EXPENSES
Capital Outlay
95%
5%
REVENUES
Article 3
Interest
127
LOCAL TRANSPORTATION ARTICLE 8
LTF Article 8 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Article 8 $ 585,645 $ 200,106 $ 399,298 $ 500,759 $ 667,912 $ 653,183 30.44% Interest $ 18,501 $ 8,417 $ 6,233 $ 21,000 $ 21,000 $ 10,000 From Other Funds $ - $ - $ - $ - $ - $ 242,500
TOTAL REVENUES $ 604,146 $ 208,523 $ 405,531 $ 521,759 $ 688,912 $ 905,683 73.58%
EXPENDITURES
Wages and Benefits $ - $ 1 $ 2 $ 3 $ - $ -
Maintenance and Operation $ 89,047 $ 68,011 $ 86,733 $ 128,555 $ 129,933 $ 198,514 54.42% Debt Service $ - $ 1 $ 2 $ 3 $ - $ -
Capital Outlay $ 414,324 $ 220,217 $ 363,530 $ 770,000 $ 337,302 $ 878,364 14.07% Transfers to Other Funds $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 503,372 $ 288,229 $ 450,268 $ 898,561 $ 467,235 $ 1,076,878 19.84% Net Revenue/(Expenditures) $ 100,775 $ (79,707) $ (44,737) $ (376,802) $ 221,677 $ (171,195) -54.57% Changes in Fund Balance $ 61,894 $ -
Net Increase/(Decrease) in Fund Balance $ 162,669 $ (79,707) $ (44,737) $ (376,802) $ 221,677 $ (171,195) -54.57% Beginning Fund Balance July 1 $ 1,340,602 $ 1,503,271 $ 1,423,564 $ 1,378,827 $ 1,378,827 $ 1,600,504 16.08% Ending Fund Balance June 30 $ 1,503,271 $ 1,423,564 $ 1,378,827 $ 1,002,025 $ 1,600,504 $ 1,429,308 42.64% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administrated and disbursed by the Council of Fresno County Governments. This program is commonly referred to as LTF Article 8 because of its identifying section in the State Public Utilities Code. This fund is dedicated to the safety, maintenance and improvement of streets and alleys throughout the community.
Budget Highlights: The LTF8 fund includes a number of important infrastructure projects in FY24. Over $800,000 will be spent in the coming year for local road improvement work. This includes preventative maintenance and reconstruction projects. 18%
82%
EXPENSES
Maintenance and Operation
Capital Outlay 72% 1%
27%
REVENUES
Article 8
Interest
From Other Funds
128
MEASURE C FUND
Measure C FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Measure C Taxes-Street Maintenance $ 180,587 $ 211,906 $ 242,985 $ 229,014 $ 210,000 $ 235,486 2.83% Measure C Taxes-ADA $ 6,049 $ 7,085 $ 8,115 $ 8,015 $ 7,500 $ 8,242 2.83% Measure C Taxes-Flexible Funding $ 211,248 $ 250,925 $ 289,538 $ 275,352 $ 245,000 $ 283,757 3.05% Interest $ 1,957 $ 1,557 $ 2,192 $ 1,550 $ 5,846 $ 5,000 Transfers In $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 399,841 $ 471,473 $ 542,830 $ 513,931 $ 468,346 $ 532,485 3.61%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 185,962 $ 159,130 $ 189,997 $ 177,827 $ 177,827 $ 207,916 16.92% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 28,640 $ 190,152 $ 21,157 $ 575,000 $ 447,288 $ 310,000 -46.09% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 214,602 $ 349,283 $ 211,154 $ 752,827 $ 625,115 $ 517,916 -31.20% Net Revenue/(Expenditures) $ 185,240 $ 122,190 $ 331,676 $ (238,896) $ (156,769) $ 14,569 -106.10% Changes in Fund Balance $ 1 $ 1 $ -
Net Increase/(Decrease) in Fund Balance $ 185,241 $ 122,191 $ 331,676 $ (238,896) $ (156,769) $ 14,569 -106.10% Beginning Fund Balance July 1 $ 208,278 $ 393,519 $ 515,709 $ 847,386 $ 847,386 $ 690,616 -18.50% Ending Fund Balance June 30 $ 393,519 $ 515,709 $ 847,386 $ 608,490 $ 690,616 $ 705,185 15.89% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its revenue from a 1/2% sales tax increase approved by Fresno County voters in November, 1986.
Funds are used for rehabilitation of existing streets, curb, gutter, sidewalk and drainage systems. The Measure C Tax was extended by voter approval through 2026.
Budget Highlights: Measure C funds are used on a number of projects related to local roads and sidewalks. For FY24, regular maintenance items and slurry seal projects are budgeted.
40%
60%
Expenses
Maintenance and Operation
Capital Outlay 45%
1%
54%
Revenues
Measure C Taxes-Street Maintenance
Measure C Taxes-ADA
Measure C Taxes-Flexible Funding
129
Measure E Measure E
Police Fire Total
Actual Fund Balance, June 30, 2022 1,857,174
Estimated Fund Balance, June 30, 2023 946,971
Revenues:
Measure E (1% Voter Approved Tax) 2,808,000
Transfers from Other Funds 60,000
Fire Marshal Services -
Total Revenue 2,868,000
Expenses:
Wages & Benefits 1,543,190 805,453 2,348,642
Departmanent Tools & Supplies 25,200 40,000 65,200
Communications 11,000 - 11,000
Vehicle Maintenance 10,000 - 10,000
Fuels 34,000 25,000 59,000
Repairs & Maintenance 2,000 - 2,000
Insurance 53,095 24,001 77,096
Professional Services 6,000 60,000 66,000
Training & Education 50,000 13,500 63,500
Total Maintenance & Operations 1,734,485 967,954 2,702,438 Capital Outlay Projects:
Capital Outlay-Engine - - -
Police Patrol Cars 270,000 - 270,000
Police Department Remodel - - -
Emergency Operations Plan - 30,000 30,000
Body Worn Camaras 80,000 80,000
Radios/Communications 9,000 30,000 39,000
SCBA Refilling Station - 75,000 75,000
Protective Clothing - 20,000 20,000
Facility-Overhead Doors/HVAC - 76,500 76,500
Admin Vehicle - - -
Fire Hose - - -
Roof/Floor Improvement - - -
Hiring Software - - -
Total Capital Oulay 359,000 231,500 590,500
Transfers to Other Funds - 100,000 100,000
Total Expenses 2,093,485 1,299,454 3,392,938
Net Result (524,938)
Projected Fund Balance, June 30, 2024 $422,033 422,033
Measure E Fund
City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2023-24 Fiscal Year Budget
$1,857,174
$946,971
$2,808,000
$60,000
$2,868,000
($524,938)
$0
130
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
MEASURE E - REVENUES
106-0000-404-0400 MEASURE E TAX $ 1,899,962 $ 2,313,063 $ 2,755,717 $ 2,679,354 $ 2,751,000 $ 2,796,000 4.35% 106-0000-451-0101 INTEREST $ 5,442 $ 3,334 $ 5,851 $ 6,000 $ 14,000 $ 12,000 100.00% 106-0000-462-0100 MISCELLANEOUS $ - $ - $ 5,760 $ - $ - $ - 106-0000-404-0401 TRANSFER TO MEASURE E $ - $ - $ - $ 50,000 $ 60,000 106-0000-404-0402 FIRE MARSHAL SERVICES $ - $ - $ - $ - $ - TOTAL MEASURE E REVENUE 1,905,404.18 $ 2,316,397 $ 2,767,328 $ 2,685,354 $ 2,815,000 $ 2,868,000 6.80% Revenues $ 1,905,404 $ 2,316,397 $ 2,767,328 $ 2,685,354 $ 2,815,000 $ 2,868,000 6.80% Expenses $ 1,537,346 $ 1,557,387 $ 2,274,701 $ 3,874,569 $ 3,725,202 $ 3,392,938 -12.43% $ 368,058 $ 759,010 $ 492,627 $ (1,189,215) $ (910,202) $ (524,938) -55.86%
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023-24
131
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
MEASURE E POLICE
106-3400-549-5101 SALARIES $ 172,478 $ 182,935 $ 489,643 $ 887,562 $ 887,562 $ 950,286 7.07% 106-3400-549-5102 OVERTIME $ 18,005 $ 25,192 $ 46,383 $ 50,000 $ 50,000 $ 80,000 60.00% 106-3400-549-5106 SPECIAL PROJECT OT $ 20,496 $ 2,324 $ 52,587 $ 50,000 $ 50,000 $ 50,000 0.00% 106-3400-549-5121 FICA $ 14,488 $ 16,073 $ 40,145 $ 75,548 $ 75,548 $ 82,642 9.39% 106-3400-549-5122 PERS-UAL $ 1,946 $ 89,074 $ 98,839 $ 98,839 $ 90,321 -8.62% 106-3400-549-5123 PERS-PAYROLL $ 21,988 $ 21,914 $ 58,956 $ 132,378 $ 132,378 $ 125,992 -4.82% 106-3400-549-5125 MEDICAL $ 8,544 $ 7,038 $ 39,461 $ 99,794 $ 99,794 $ 80,353 -19.48% 106-3400-549-5127 WORKERS COMP $ 17,058 $ 18,573 $ 21,625 $ 24,217 $ 24,217 $ 72,806 200.64% 106-3400-549-5129 UNIFORM ALLOWANCE $ 2,313 $ 3,614 $ 2,933 $ 12,200 $ 12,200 $ 10,200 -16.39% 106-3400-549-5131 EAP $ 34 $ 25 $ 52 $ 121 $ 121 $ 161 33.06% 106-3400-549-5133 LIFE INSURANCE $ 114 $ 99 $ 261 $ 456 $ 456 $ 429 -5.92% TOTAL WAGES & BENEFITS $ 275,518 $ 279,733 $ 841,120 $ 1,431,115 $ 1,431,115 $ 1,543,190 7.83% 106-3400-549-5201 OFFICE SUPPLIES $ - $ - $ 3,134 $ 7,200 $ 7,200 $ 6,600 -8.33% 106-3400-549-5208 SAFETY EQUIPMENT $ 2,137 $ 12,303 $ 5,914 $ 12,000 $ 12,000 $ 12,000 0.00% 106-3400-549-5209 SCREENING PERSONNEL $ - $ 6,317 $ 10,301 $ 20,000 $ 3,000 $ 6,000 -70.00% 106-3400-549-5210 DEPT TOOLS $ 1,077 $ 1,290 $ 3,687 $ 7,200 $ 7,500 $ 6,600 -8.33% 106-3400-549-5216 COMMUNICATIONS $ - $ 492 $ 3,867 $ 20,222 $ 20,222 $ 11,000 -45.60% 106-3400-549-5222 VEHICLE MAINTENANCE $ 4,116 $ 1,880 $ 7,187 $ 9,500 $ 9,500 $ 10,000 5.26% 106-3400-549-5224 FUELS $ 6,995 $ 7,090 $ 22,323 $ 42,000 $ 30,000 $ 34,000 -19.05% 106-3400-549-5226 EQUIPMENT MAINTENANCE $ - $ - $ 212 $ 2,000 $ 2,000 $ 2,000 0.00% 106-3400-549-5261 LIABILITY INSURANCE $ 4,789 $ 2,668 $ 6,926 $ 19,076 $ 19,076 $ 25,528 33.82% 106-3400-549-5262 PROPERTY INSURANCE $ 726 $ 593 $ 2,166 $ 6,668 $ 6,668 $ 9,093 36.37% 106-3400-549-5263 VEHICLE INSURANCE $ 2,716 $ 2,297 $ 3,182 $ 3,066 $ 3,066 $ 14,076 359.10% 106-3400-549-5264 ERMA $ 1,497 $ 744 $ 2,101 $ 4,699 $ 4,699 $ 4,018 -14.49% 106-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 404 $ 175 $ 102 $ 31 $ 31 $ 380 1125.81% 106-3400-549-5296 TRAINING & EDUCATION $ 6,987 $ 7,365 $ 15,572 $ 23,000 $ 24,982 $ 50,000 117.39% TOTAL MAINT. & OPERATIONS $ 31,444 $ 43,214 $ 86,674 $ 176,662 $ 142,744 $ 191,295 8.28% 106-3400-549-5701 CAPITAL OUTLAY $ 152,860 $ 76,318 $ 202,879 $ - $ - $ - 106-3400-549-5713 PD REMODEL $ - $ - $ - $ 350,000 $ 350,000 $ - 106-3400-549-5714 EMERGENCY OPERATIONS PLAN $ - $ - $ 1,232 $ 30,000 $ 30,000 $ - 106-3400-549-5715 POLICE PATROL CARS $ 369,791 $ 240,719 $ 5,748 $ 320,000 $ 258,118 $ 270,000 -15.63% 106-3400-549-5716 DUAL BAND RADIO UPGRADES $ - $ - $ - $ 125,000 $ 125,000 $ 9,000 -92.80% 106-3400-549-5717 BODY WORN CAMERAS $ - $ - $ - $ 80,000 $ 80,000 0.00% 106-3400-549-5753 COMPUTERS-MONITORS/TABLETS $ 68,197 $ - $ 15,000 $ - $ - $ - TOTAL CAPITAL OUTLAY 590,848 $ 317,037 $ 224,859 $ 905,000 $ 763,118 $ 359,000 -60.33% 106-3400-549-5505 DEBT SERVICE TO GF $ - $ - $ - $ - $ - $ - TOTAL, POLICE EXP $ 897,809 $ 639,983 $ 1,152,653 $ 2,512,777 $ 2,336,977 $ 2,093,485 -16.69%
MEASURE E FIRE
106-6200-549-5101 SALARIES $ 212,845 $ 249,557 $ 291,554 $ 378,340 $ 378,340 $ 412,738 9.09% 106-6200-549-5102 OVERTIME $ 16,329 $ 90,284 $ 56,126 $ 70,000 $ 85,000 $ 90,000 28.57% 106-6200-549-5106 PARTTIME RESERVES $ 39,350 $ 99,920 $ 56,955 $ 50,000 $ 50,000 $ 50,000 0.00% 106-6200-549-5121 FICA $ 19,410 $ 29,335 $ 27,277 $ 35,828 $ 39,271 $ 42,284 18.02% 106-6200-549-5122 PERS-UAL $ - $ 38,039 $ 44,769 $ 42,132 $ 42,132 $ 39,199 -6.96% 106-6200-549-5123 PERS-PAYROLL $ 49,295 $ 37,153 $ 36,019 $ 66,118 $ 66,118 $ 79,657 20.48% 106-6200-549-5125 MEDICAL $ 31,631 $ 53,350 $ 71,451 $ 47,463 $ 47,463 $ 52,732 11.10% 106-6200-549-5127 WORKERS COMP $ 27,633 $ 29,119 $ 33,904 $ 37,968 $ 37,968 $ 35,589 -6.27% 106-6200-549-5129 UNIFORM ALLOWANCE $ 10,350 $ 13,124 $ 4,391 $ 18,000 $ 18,000 $ 3,000 -83.33% 106-6200-549-5131 EAP $ 85 $ 44 $ 62 $ 70 $ 70 $ 85 21.43% 106-6200-549-5133 LIFE INSURANCE $ 111 $ 132 $ 130 $ 174 $ 174 $ 168 -3.38% TOTAL WAGES & BENEFITS $ 407,038 $ 640,057 $ 622,637 $ 746,093 $ 764,536 $ 805,453 7.96% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ 18,475 $ 29,042 $ 37,147 $ 35,000 $ 35,000 $ 40,000 14.29% 106-6200-549-5224 FUELS $ - $ 20,575 $ 16,065 $ 24,000 $ 24,000 $ 25,000 4.17% 106-6200-549-5261 LIABILITY INSURANCE $ 8,192 $ 4,693 $ 8,188 $ 11,038 $ 11,038 $ 13,656 23.72% 106-6200-549-5262 PROPERTY INSURANCE $ 1,242 $ 1,044 $ 2,561 $ 3,858 $ 3,858 $ 4,864 26.08% 106-6200-549-5263 VEHICLE INSURANCE $ 2,309 $ 2,297 $ 3,182 $ 3,066 $ 3,066 $ 3,128 2.02% 106-6200-549-5264 ERMA $ 2,561 $ 1,308 $ 2,484 $ 2,719 $ 2,719 $ 2,149 -20.96% 106-6200-549-5265 RISK MGT/RMA ADMIN FEES $ 690 $ 308 $ 120 $ 18 $ 18 $ 204 1033.33% 106-6200-549-5270 PROFESSIONAL SERVICES $ 19,068 $ 36,858 $ 42,439 $ 50,000 $ 50,000 $ 60,000 20.00% 106-6200-549-5296 TRAINING & EDUCATION $ 5,294 $ 10,408 $ 10,039 $ 12,000 $ 12,000 $ 13,500 12.50% TOTAL MAINT. & OPERATIONS $ 57,831 $ 106,532 $ 122,226 $ 141,699 $ 141,699 $ 162,501 14.68% 106-6200-549-5701 CAPITAL OUTLAY $ 112,673 $ 117,547 $ 283,126 $ 160,000 $ - $ - -100.00% 106-6200-549-5710 RADIOS/COMMUNICATIONS $ 31,559 $ 17,179 $ 44,773 $ 40,000 $ 40,637 $ 30,000 -25.00% 106-6200-549-5711 SCBA REFILLING STATION $ 14,397 $ 20,395 $ - $ - $ - $ 75,000 106-6200-549-5712 PROTECTIVE CLOTHING $ 16,038 $ 15,694 $ 48,055 $ 45,000 $ 45,000 $ 20,000 -55.56% 106-6200-549-5713 ICE MACHINE $ - $ - $ - $ 10,000 $ 10,000 $ - -100.00% 106-6200-549-5714 EMERGENCY OPERATIONS PLAN $ - $ - $ 1,232 $ 30,000 $ 30,000 $ 30,000 0.00% 106-6200-549-5715 ADMIN VEHICLE $ - $ - $ - $ 80,000 $ 80,000 $ - -100.00% 106-6200-549-5716 FIRE HOSE $ - $ - $ - $ 45,000 $ 45,000 $ - -100.00% 106-6200-549-5717 ROOF & FLOOR IMPROVEMENT $ - $ - $ - $ 61,000 $ 66,000 $ - -100.00% 106-6200-549-5718 HIRING SOFTWARE $ - $ - $ - $ 3,000 $ 5,353 $ - -100.00% 106-6200-549-5719 FACILITY - OVERHEAD DOORS/HVAC $ - $ - $ - $ - $ - $ 76,500 TOTAL CAPITAL OUTLAY $ 174,668 $ 170,815 $ 377,185 $ 474,000 $ 321,990 $ 231,500 -51.16% 106-6200-549-5505 TRANSFER TO FIRE ENTERPRISE FUND $ - $ - $ - $ - $ - $ - 106-6200-549-5506 TRANSFER TO ENGINE DEPOSIT FUND $ - $ - $ - $ - $ 160,000 $ 100,000 TOTAL, FIRE/EMS EXP $ 639,537 $ 917,404 $ 1,122,048 $ 1,361,792 $ 1,388,225 $ 1,299,454 -4.58% TOTAL, MEASURE E EXPENSES $ 1,537,346 $ 1,557,387 $ 2,274,701 $ 3,874,569 $ 3,725,202 $ 3,392,938 -12.43%
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
132
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023-24
Revenues $ 1,905,404 $ 2,316,397 $ 2,767,328 $ 2,685,354 $ 2,815,000 $ 2,868,000 6.80% Expenses $ 1,537,346 $ 1,557,387 $ 2,274,701 $ 3,874,569 $ 3,725,202 $ 3,392,938 -12.43% $ 368,058 $ 759,010 $ 492,627 $ (1,189,215) $ (910,202) $ (524,938) -55.86% 133
MEASURE E PUBLIC SAFETY TAX
Measure E 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
1% Voter Approved Tax $ 1,899,962 $ 2,313,063 $ 2,755,717 $ 2,679,354 $ 2,751,000 $ 2,796,000 4.35% Interest $ 5,442 $ 3,334 $ 5,851 $ 6,000 $ 14,000 $ 12,000 100.00% From Other Funds $ - $ - $ 5,760 $ - $ 50,000 $ 60,000
From Fire Marshal Services $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,905,404 $ 2,316,397 $ 2,767,328 $ 2,685,354 $ 2,815,000 $ 2,868,000 6.80%
POLICE EXPENDITURES
Wages and Benefits $ 275,518 $ 279,733 $ 841,120 $ 1,431,115 $ 1,431,115 $ 1,543,190 7.83% Maintenance and Operation $ 24,457 $ 35,849 $ 71,102 $ 153,662 $ 117,762 $ 141,295 -8.05% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 590,848 $ 317,037 $ 224,859 $ 905,000 $ 763,118 $ 359,000 -60.33% Training $ 6,987 $ 7,365 $ 15,572 $ 23,000 $ 24,982 $ 50,000 117.39% Total Police $ 897,809 $ 639,983 $ 1,152,653 $ 2,512,777 $ 2,336,977 $ 2,093,485 -16.69%
FIRE/EMS EXPENDITURES
Wages and Benefits $ 407,038 $ 640,057 $ 622,637 $ 746,093 $ 764,536 $ 805,453 7.96% Maintenance and Operation $ 52,537 $ 96,124 $ 112,186 $ 129,699 $ 129,699 $ 149,001 14.88% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 174,668 $ 170,815 $ 377,185 $ 474,000 $ 321,990 $ 231,500 -51.16% Training $ 5,294 $ 10,408 $ 10,039 $ 12,000 $ 12,000 $ 13,500 12.50% Transfer to Engine Deposit Fund $ - $ - $ - $ - $ 160,000 $ 100,000 Total Fire/EMS $ 639,537 $ 917,404 $ 1,122,048 $ 1,361,792 $ 1,388,225 $ 1,299,454 -4.58% TOTAL EXPENDITURES $ 1,537,346 $ 1,557,387 $ 2,274,701 $ 3,874,569 $ 3,725,202 $ 3,392,938 -12.43% Net Revenue/(Expenditures) $ 368,058 $ 759,010 $ 492,627 $ (1,189,215) $ (910,202) $ (524,938) -55.86% Changes in Fund Balance $ 4,800 $ 395 $ (397) $ -
Net Increase/(Decrease) in Fund Balance $ 372,858 $ 759,405 $ 492,230 $ (1,189,215) $ (910,202) $ (524,938) -55.86% Beginning Fund Balance July 1 $ 232,681 $ 605,539 $ 1,364,943 $ 1,857,174 $ 1,857,174 $ 946,971 -49.01% Ending Fund Balance June 30 $ 605,539 $ 1,364,943 $ 1,857,174 $ 667,958 $ 946,971 $ 422,033 -36.82% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: Kingsburg voters approved a 1% sales and use tax on June 5, 2018. Revenues can only be used for the purpose of public safety related activities (police, fire/EMS & related admin).
Budget Highlights: Revenues are based upon forecasts provided by the City's third party sales tax consultant.
NOTE: The charts below reflect 2023-2024 proposals.
71%
11%
18%
EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay 97.69%
2.10% 0.21% REVENUES
1% Voter Approved
Tax
Other
Interest
134
Solid Ambulance
Water Waste /Fire
Fund Fund Fund Total
Actual Fund Balance, June 30, 2022 10,964,537 (770,916) 157,715 10,351,335 Estimated Beginning Fund Balance, June 30, 2023 9,012,158 (390,458) 525,328 9,147,026 Revenues: Charges for Service 2,611,938 3,148,288 4,523,000 10,283,226 Meter Project - - - -
Penalty Charges 73,000 63,481 - 136,481
Interest 22,000 - 3,500 25,500
Grants - - 1,660,000 1,660,000
Miscellaneous 65,000 - 54,000 119,000
Donations - - - -
Transfers in from Other Funds - - 450,485 450,485
Total Revenue 2,771,938 3,211,769 6,690,985 12,674,692
Expenses: Wages and Benefits 722,796 277,507 2,103,419 3,103,722 Office Supplies 33,000 33,000 20,500 86,500
Department Tools and Supplies 18,000 8,500 104,000 130,500 Utilities/Communications 413,649 8,300 80,500 502,449
Fuel/Veh Maint 23,000 - 127,000 150,000
Water System Maintenance 105,000 - - 105,000
Office & Equipment Maintenance - 28,500 28,500
Miscellaneous - - 10,500 10,500
Write offs/Write downs - - 2,400,000 2,400,000
Insurance 124,204 60,937 118,139 303,280
Professional Services 145,000 32,600 144,000 321,600
Professional Services - Refuse - 2,173,823 - 2,173,823
SGMA Fees 403,362 - 403,362
Groundwater Recharge - - - -
Franchise Fees - 113,000 - 113,000
Conf/Mtgs/Travel/Train-Ed/Dues 7,000 42,700 49,700
Memberships/Dues - 12,750 12,750
Audit 31,000 16,500 - 47,500
IGT Expense - - 639,346 639,346
Depreciation 471,000 - 254,000 725,000
Safety Equipment/Fire Prevention - - 17,500 17,500
Reserve Uniform - - 12,500 12,500
Transfer Out-Overhead 373,032 165,575 - 538,607
Total Maintenance & Operations 2,147,247 2,612,235 4,011,935 8,771,417 Debt Service 49,779 - 52,413 102,191
Parking Lot TCP# 12 778,951 778,951
Water Meters 15,000 - - 15,000
SCADA System Upgrade - - - -
Computer Replacements 3,000 - - 3,000
Commercial Water Meters - - - -
Water conservation 60,000 - - 60,000
System Maintenance 60,000 - - 60,000
Update IT-Network Switches - - -
Explore Office Space - - -
Chlorination Equipment - - -
Well #12 Pipelines - - -
Well #13 Treatment Facility - - -
Well #12 Treatment Facility - - -
FD Chief's Vehicle Replacement - - - -
Power Saws - - - -
Update Furniture at Station (#1/#2) - - - -
Total Capital Outlay 916,951 - - 916,951
Total Transfers Out - - - -
Total Expenses 3,836,773 2,889,742 6,167,766 12,894,281 Net Result (1,064,835) 322,028 523,219 (219,589)
Projected Ending Fund Balance, June 30, 2024 7,947,323 (68,430) 1,048,546 8,927,438
CITY OF KINGSBURG
Summary of Enterprise Funds
2023/24 Fiscal Year Budget
135
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 WATER
318-0000-435-0101 WATER SALES $ 2,280,913 $ 2,378,557 $ 2,414,765 $ 2,384,000 $ 2,586,077 $ 2,611,938 9.56% 318-0000-435-0105 WATER ARREARAGES GRANT $ - $ - $ 14,489 $ - $ - $ - 318-0000-435-0108 METER PROJECT $ - $ 214 $ (214) $ 110 $ 110 $ - 318-0000-435-0201 WATER PENALTIES CHARGES $ 41,156 $ (99) $ 79,627 $ 64,000 $ 92,103 $ 73,000 14.06% TOTAL CHARGES FOR SERVICES $ 2,322,070 $ 2,378,672 $ 2,508,667 $ 2,448,110 $ 2,678,290 $ 2,684,938 9.67% 318-0000-451-0101 INTEREST $ 107,045 $ 20,983 $ 11,187 $ 20,000 $ 20,000 $ 22,000 0.00% 318-0000-451-0402 WATER MAINS $ - $ - $ - $ - $ - $ -
318-0000-451-0403 FIRE HYDRANTS $ - $ - $ - $ - $ - $ - 318-0000-451-0404 WATER FACILITIES $ - $ - $ - $ - $ - $ - TOTAL INTEREST $ 107,045 $ 20,983 $ 11,187 $ 20,000 $ 20,000 $ 22,000 318-0000-462-0100 MISCELLANEOUS $ 495 $ 1,602 $ 1,162 $ - $ 3,066 $ - 318-0000-462-0102 REPAYMENT FOR FIBER OPTIC LOAN $ - $ - $ - $ - $ 1,200 $ 65,000 TOTAL OTHER REVENUE $ 495 $ 1,602 $ 1,162 $ - $ 4,266 $ 65,000 TOTAL, WATER $ 2,429,610 $ 2,401,257 $ 2,521,016 $ 2,468,110 $ 2,702,556 $ 2,771,938 12.31%
SOLID WASTE
319-0000-422-0201 RECYCLING BEV CONT $ 5,000 $ 5,000.00 $ 5,000 $ 5,000 $ 5,000 $ 5,000 TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 319-0000-435-0102 REFUSE CHARGES $ 1,549,120 $ 1,575,390 $ 1,609,864 $ 1,604,000 $ 2,257,063 $ 2,449,710 52.73% 319-0000-435-0103 RECYCLING CHARGES $ 201,389 $ 208,398 $ 218,737 $ 217,500 $ 335,974 $ 366,089 68.32% 319-0000-435-0104 STREET SWEEPING CHARGES $ 140,850 $ 137,119 $ 142,272 $ 140,000 $ 293,277 $ 327,489 133.92% 319-0000-435-0202 REFUSE PENALTY $ 21,255 $ (26) $ 39,640 $ 39,000 $ 50,186 $ 50,186 319-0000-435-0203 RECYCLING PENALTY $ 2,370 $ (5) $ 4,281 $ 2,500 $ 6,473 $ 6,473 319-0000-435-0204 STREET SWEEPING PENALTY $ 1,882 $ (1) $ 3,240 $ 2,000 $ 6,822 $ 6,822 319-0000-435-0301 PM 10 CREDITS $ - $ - $ - $ - $ - $ - TOTAL CHARGES FOR SERVICES $ 1,916,866 $ 1,920,875 $ 2,018,034 $ 2,005,000 $ 2,949,795 $ 3,206,769 59.94% 319-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL, SOLID WASTE $ 1,921,866 $ 1,925,875 $ 2,023,034 $ 2,010,000 $ 2,954,795 $ 3,211,769 59.79%
FIRE/AMBULANCE
320-0000-422-0302 HOMELAND SECURITY $ - $ - $ 3,000 $ 3,500 $ 3,500 $ 3,500 320-0000-422-0303 FEMA GRANT $ - $ - $ - $ - $ 33,000
320-0000-422-0308 OES GRANTS $ - $ 252,694 $ 135,586 $ - $ 119,000 $ 25,000 320-0000-422-0309 SAFER GRANT $ - $ - $ - $ - $ - $ -
TOTAL FED/STATE GRANTS $ - $ 252,694 $ 138,586 $ 3,500 $ 122,500 $ 61,500 320-0000-435-0105 AMBULANCE CHARGES $ 2,825,805 $ 2,783,871 $ 4,144,497 $ 3,178,965 $ 4,700,000 $ 4,500,000 41.56% 320-0000-435-0106 FIRE MED $ 17,330 $ 21,064 $ 19,685 $ 22,000 $ 20,000 $ 23,000 4.55% 320-0000-435-0107 GEMT $ 64,369 $ 20,349 $ - $ - $ 106,791 $ 46,000 320-0000-435-0109 IGT $ 1,168,315 $ 1,514,389 $ 733,264 $ 2,148,577 $ 1,463,086 $ 1,556,000 -27.58% TOTAL CHARGES FOR SERVICES $ 4,075,819 $ 4,339,673 $ 4,897,447 $ 5,349,542 $ 6,289,876 $ 6,125,000 14.50% 320-0000-460-0101 HOSPITAL DIST CONTRIBS $ - $ 664,310 $ 366,654 $ - $ - $ - 320-0000-460-0102 COVID 19 $ 27,181 $ 163,807 $ - $ - $ - 320-0000-462-0100 MISCELLANEOUS $ 22,277 $ 43,094 $ 37,758 $ 15,000 $ 3,533 $ 15,000 0.00% 320-0000-462-0209 ISA REIMBURSEMENT $ - $ 25,995 $ 6,895 $ - $ 22,094 $ 24,000 320-0000-462-0210 TRAINING OTHER AGENCIES $ 4,186 $ 17,870 $ - $ 15,000 $ 3,000 $ 15,000 0.00% TOTAL OTHER REVENUE $ 53,645 $ 915,077 $ 411,306 $ 30,000 $ 28,627 $ 54,000 80.00% 320-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 108,963 $ 108,963 $ - 320-0000-471-0110 FROM GENERAL FUND $ 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 320-0000-471-0111 FROM IMPACT FEE $ - $ - $ - $ - $ - $ - 320-0000-480-0101 CAPITAL CONTRIBUTION $ 102,078 $ - $ - $ - $ - $ - 320-0000-480-0102 FROM CALPERS UAL FUND $ - $ 25,860 $ 25,685 $ 127,729 $ 127,729 $ 100,485 -21.33% TOTAL TRANSFERS IN $ 602,078 325,860 $ 600,685 $ 586,692 $ 586,692 $ 450,485 -23.22% TOTAL, FIRE/AMBULANCE $ 4,731,542 $ 5,833,304 $ 6,048,024 $ 5,969,734 $ 7,027,695 $ 6,690,985 12.08% TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 143,586 $ 8,500 $ 127,500 $ 66,500 682.35% TOTAL CHARGES FOR SERVICES $ 8,314,755 $ 8,397,755 $ 9,424,148 $ 9,802,652 $ 11,917,961 $ 12,016,707 22.59% TOTAL INTEREST $ 107,045 $ - $ 11,187 $ 20,000 $ 20,000 $ 22,000 TOTAL OTHER REVENUE $ 54,140 $ 625,000 $ 412,468 $ 30,000 $ 32,893 $ 119,000 296.67% TOTAL TRANSFERS IN $ 602,078 $ 325,860 $ 600,685 $ 586,692 $ 586,692 $ 450,485 -23.22% TOTAL, ENTERPRISE FUNDS $ 9,083,018 $ 9,353,615 $ 10,592,074 $ 10,447,844 $ 12,685,046 $ 12,674,692 21.31% Revenues $ 9,083,018 $ 9,353,615 $ 10,592,074 $ 10,447,844 $ 12,685,046 $ 12,674,692 Expenses $ 8,038,189 $ 12,315,873 $ 10,960,943 $ 15,374,378 $ 15,571,669 $ 12,894,281 $ 1,044,829 $ (2,962,258) $ (368,869) $ (4,926,534) $ (2,886,622) $ (219,589)
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
ENTERPRISE FUNDS
136
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES $ 388,668 $ 397,691 $ 432,457 $ 404,213 $ 404,213 $ 439,615 8.76% 318-5100-549-5102 OVERTIME $ 11,485 $ 13,497 $ 23,445 $ 18,000 $ 23,788 $ 20,000 11.11% 318-5100-549-5104 PARTTIME $ 1,275 $ - $ 507 $ 2,699 $ 2,699 $ 3,000 0.00% 318-5100-549-5121 FICA $ 29,995 $ 30,935 $ 33,413 $ 32,506 $ 32,949 $ 35,390 8.87% 318-5100-549-5122 PERS-UAL $ - $ 50,898 $ 50,935 $ 51,748 $ 51,748 $ 48,043 -7.16% 318-5100-549-5123 PERS-PAYROLL $ (147,868) $ 32,999 $ 33,125 $ 36,327 $ 36,327 $ 43,369 19.39% 318-5100-549-5125 MEDICAL $ 74,641 $ 107,304 $ 114,266 $ 101,602 $ 138,156 $ 111,422 9.67% 318-5100-549-5127 WORKERS COMP $ 17,279 $ 18,207 $ 21,198 $ 23,740 $ 16,486 $ 21,238 -10.54% 318-5100-549-5131 EAP $ 212 $ 182 $ 199 $ 216 $ 150 $ 482 123.15% 318-5100-549-5133 LIFE INSURANCE $ 277 $ 255 $ 262 $ 237 $ 176 $ 237 0.00% TOTAL WAGES & BENEFITS 375,964.07 $ 651,968 $ 709,808 $ 671,288 $ 706,692 $ 722,796 7.67% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE $ 31,818 $ 27,086 $ 35,232 $ 31,000 $ 33,000 $ 33,000 6.45% 318-5100-549-5210 DEPT TOOLS & SUPPLIES $ 13,229 $ 13,428 $ 16,683 $ 14,000 $ 24,690 $ 18,000 28.57% 318-5100-549-5216 COMMUNICATIONS $ 8,458 $ 6,994 $ 7,613 $ 7,000 $ 9,766 $ 8,500 21.43% 318-5100-549-5218 UTILITIES $ 272,773 $ 296,645 $ 355,311 $ 340,000 $ 385,856 $ 405,149 19.16% 318-5100-549-5222 VEHICLE MAINTENANCE $ 7,417 $ 2,027 $ 4,062 $ 4,000 $ 4,000 $ 4,000 0.00% 318-5100-549-5223 WATER SYSTEM MAINT $ 105,043 $ 81,371 $ 92,084 $ 110,000 $ 110,000 $ 105,000 -4.55% 318-5100-549-5224 FUELS $ 12,839 $ 12,899 $ 18,703 $ 14,500 $ 18,500 $ 19,000 31.03% 318-5100-549-5250 A/R WRITE OFF $ - $ - $ 14,489 $ - $ - $ - 318-5100-549-5261 LIABILITY INSURANCE $ 20,426 $ 19,165 $ 26,489 $ 33,878 $ 33,878 $ 76,145 124.76% 318-5100-549-5262 PROPERTY INSURANCE $ 3,095 $ 4,263 $ 8,284 $ 11,843 $ 11,843 $ 27,123 129.02% 318-5100-549-5263 VEHICLE INSURANCE $ 4,618 $ 4,593 $ 6,364 $ 613 $ 613 $ 7,820 1175.69% 318-5100-549-5264 ERMA $ 6,384 $ 5,343 $ 8,036 $ 8,345 $ 8,345 $ 11,984 43.61% 318-5100-549-5265 RISK MGT/RMA ADMIN FEES $ 1,721 $ 1,259 $ 389 $ 56 $ 56 $ 1,132 1921.43% 318-5100-549-5270 PROFESSIONAL SERVICES $ 173,473 $ 111,150 $ 73,045 $ 145,000 $ 145,000 $ 145,000 0.00% 318-5100-549-5273 SGMA FEES $ 47,311 $ 102,964 $ 274,402 $ 362,541 $ 362,541 $ 403,362 11.26% 318-5100-549-5280 GROUNDWATER RECHARGE FEE $ - $ - $ 149,023 $ - $ - $ - 318-5100-549-5291 CONF/MEETINGS/TRAVEL $ 3,099 $ 2,276 $ 6,446 $ 8,000 $ 5,000 $ 7,000 -12.50% 318-5100-549-5294 AUDIT $ 21,126 $ 22,057 $ 26,425 $ 30,000 $ 30,000 $ 31,000 3.33% 318-5100-549-5301 DEPRECIATION $ 427,121 $ 426,628 $ 447,632 $ 470,357 $ 470,357 $ 471,000 0.14% 318-5100-549-5501 TRANSFER OUT-OVERHEAD $ 320,000 $ 223,207 $ 190,503 $ 180,078 $ 180,078 $ 373,032 107.15% 318-5100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ 2,200,000 $ 1,833,337 $ - -100.00% TOTAL MAINTENANCE & OPERATIONS 1,479,949 $ 1,363,354 $ 1,761,217 $ 3,971,211 $ 3,666,860 $ 2,147,247 -45.93% 318-5100-549-5601 WATER IMP BOND PYMNTS 1991 $ 9,923 $ 5,778 $ 2,025 $ - $ - $ - 318-5100-549-5602 SAFE DRINK WATER BOND 1992 $ 8,690 $ 6,618 $ 3,950 $ 1,383 $ 1,383 $ - -100.00% 318-5100-549-5605 CIEDB WATER IMP LOAN $ 62,232 $ 60,183 $ 56,816 $ 53,349 $ 53,349 $ 49,779 -6.69% 318-5100-549-5606 CAPITAL LEASE-WATER METERS $ (3,503) $ 13,478 $ 9,133 $ 4,642 $ 17,682 $ - -100.00% TOTAL DEBT SERVICE 77,341 $ 86,057 $ 71,925 $ 59,374 $ 72,414 $ 49,779 -16.16% 318-5100-549-5701 CAPITAL OUTLAY $ - $ - $ 59,806 $ 86,000 $ 91,769 $ 778,951 805.76% 318-5100-549-5702 WATER METERS $ 534 $ 21 $ 16,000 $ 14,000 $ 14,000 $ 15,000 7.14% 318-5100-549-5703 WATER METERS-GOVT CAPITAL $ - $ 41,366 $ 1,110 $ - $ - $ - 0.00% 318-5100-549-5704 SGMA PROJECTS $ - $ - $ - $ - $ -
318-5100-549-5708 COMPUTER REPLACEMENTS $ - $ - $ 2,360 $ 2,000 $ 2,000 $ 3,000 50.00% 318-5100-549-5719 FORD F-150 TRUCK $ (0) $ (9,471) $ - $ - $ - $ - 0.00% 318-5100-549-5720 ANNUAL WELL MAINTENANCE $ 5,831 $ (29,740) $ 18,303 $ 60,000 $ 60,000 $ 60,000 0.00% 318-5100-549-5730 WATER CONSERVATION $ - $ - $ 19,646 $ 42,000 $ 40,000 $ 60,000 318-5100-549-5771 CHLORINATION EQUIPMENT $ - $ 3,249 $ - $ - $ - $ - 318-5100-549-5773 WELL #13 TREATMENT FACILITY $ - $ - $ - $ - $ - $ - 318-5100-549-5774 WELL #12 TREATMENT FACILITY $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY 6,364 $ 5,425 $ 117,226 $ 204,000 $ 207,769 $ 916,951 349.49% TOTAL, WATER 1,939,618 2,106,803 2,660,175 4,905,873 4,653,735 3,836,773 -21.79%
SOLID WASTE
319-9100-549-5101 SALARIES $ 157,293 $ 158,773 $ 180,912 $ 162,755 $ 162,755 $ 183,688 12.86% 319-9100-549-5102 OVERTIME $ 44 $ 358 $ 1,161 $ - $ 420 $ - 319-9100-549-5121 FICA $ 12,428 $ 11,599 $ 13,291 $ 12,451 $ 12,483 $ 14,052 12.86% 319-9100-549-5122 PERS-UAL $ 23,390 $ 22,373 $ 18,124 $ 18,124 $ 17,433 -3.81% 319-9100-549-5123 PERS-PAYROLL $ (67,485) $ 14,465 $ 14,116 $ 14,178 $ 14,178 $ 17,722 25.00% 319-9100-549-5124 PENSION EXPENSE-GASB 68 $ - $ 108,412 $ - $ - $ - $ - 319-9100-549-5125 MEDICAL $ 26,722 $ 34,982 $ 43,348 $ 35,988 $ 44,294 $ 42,113 17.02% 319-9100-549-5127 WORKERS COMP $ 1,527 $ 1,578 $ 1,837 $ 2,057 $ 2,057 $ 1,841 -10.50% 319-9100-549-5131 EAP $ 198 $ 182 $ 197 $ 200 $ 200 $ 257 28.50% 319-9100-549-5133 LIFE INSURANCE $ 99 $ 96 $ 97 $ 101 $ 101 $ 101 319-9100-549-5140 AUTO ALLOWANCE $ - $ - $ - $ - $ 300 $ 300 TOTAL WAGES & BENEFITS $ 130,826 $ 353,834 $ 277,333 $ 245,854 $ 254,612 $ 277,507 12.87% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE $ 26,049 $ 22,614 $ 37,338 $ 35,000 $ 35,000 $ 33,000 -5.71% 319-9100-549-5210 DEPT TOOLS & SUPPLIES $ 2,631 $ 4,865 $ 3,941 $ 3,000 $ 7,647 $ 8,500 183.33% 319-9100-549-5214 PRINTING & ADVERTISING $ - $ - $ 5,000 $ 1,500 $ 5,000 0.00% 319-9100-549-5216 COMMUNICATIONS $ 2,899 $ 3,106 $ 3,825 $ 2,000 $ 6,215 $ 5,600 180.00% 319-9100-549-5218 UTILITIES $ 398 $ 1,925 $ 1,979 $ 2,200 $ 2,819 $ 2,700 22.73% 319-9100-549-5261 LIABILITY INSURANCE $ 18,833 $ 18,769 $ 25,516 $ 30,611 $ 30,611 $ 39,868 30.24% 319-9100-549-5262 PROPERTY INSURANCE $ 2,855 $ 4,177 $ 7,981 $ 10,702 $ 10,702 $ 14,203 32.71%
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
ENTERPRISE FUNDS
137
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
ENTERPRISE FUNDS
319-9100-549-5264 ERMA $ 5,888 $ 5,232 $ 7,741 $ 7,539 $ 7,539 $ 6,274 -16.78% 319-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 1,587 $ 1,234 $ 375 $ 51 $ 51 $ 592 1060.78% 319-9100-549-5270 PROFESSIONAL SERVICES 25,858 $ 30,469 $ 31,165 $ 13,000 $ 30,958 $ 27,600 112.31% 319-9100-549-5271 PROF SERV-REFUSE $ 1,262,537 $ 1,281,456 $ 1,388,277 $ 1,606,500 $ 1,763,214 $ 1,877,823 16.89% 319-9100-549-5272 PROF SERV-ST SWEEPING $ 175,830 $ 186,080 $ 214,621 $ 296,000 $ 296,000 $ 296,000 0.00% 319-9100-549-5285 FRANCHISE FEES $ 92,304 $ 94,829 $ 105,190 $ 90,000 $ 111,306 $ 113,000 25.56% 319-9100-549-5294 AUDIT $ 15,902 $ 16,163 $ 14,798 $ 16,163 $ 16,163 $ 16,500 2.09% 319-9100-549-5301 DEPRECIATION $ 2,771 $ 1,572 $ - $ 1,733 $ - $ - -100.00% 319-9100-549-5501 TRANSFER OUT-OVERHEAD $ 200,000 $ 135,147 $ - $ - $ - $ 165,575 TOTAL MAINTENANCE & OPERATIONS $ 1,836,343 $ 1,807,638 $ 1,842,746 $ 2,119,499 $ 2,319,725 $ 2,612,235 23.25% 319-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SOLID WASTE 1,967,168 $ 2,161,472 $ 2,120,079 $ 2,365,353 $ 2,574,337 $ 2,889,742 22.17%
AMBULANCE
320-6100-539-5101 SALARIES/FT $ 644,927 $ 580,547 $ 886,336 $ 829,887 $ 798,000 $ 824,097 -0.70% 320-6100-539-5102 OVERTIME/FT $ 59,319 $ 186,819 $ 232,298 $ 160,000 $ 245,000 $ 170,000 6.25% 320-6100-539-5105 RESERVE OFFICERS $ 33,532 $ 15,952 $ 7,688 $ 45,000 $ 14,000 $ 45,000 0.00% 320-6100-539-5121 FICA $ 59,466 $ 59,240 $ 79,273 $ 72,666 $ 80,861 $ 79,491 9.39% 320-6100-539-5122 PERS-UAL $ 53,800 $ 72,410 $ 91,965 $ 91,965 $ 77,883 -15.31% 320-6100-539-5123 PERS-PAYROLL $ (467,587) $ 273,703 $ 103,685 $ 136,333 136,333 $ 110,268 -19.12% 320-6100-539-5125 MEDICAL $ 69,056 $ 59,930 $ 86,267 $ 79,744 112,742 $ 93,432 17.16% 320-6100-539-5127 WORKERS COMP $ 67,747 $ 69,886 $ 81,370 $ 91,123 91,123 $ 123,747 35.80% 320-6100-539-5129 UNIFORM ALLOWANCE $ 7,177 $ 7,109 $ 11,160 $ 12,960 8,760 $ 12,960 0.00% 320-6100-539-5131 EAP $ 269 $ 418 $ 374 $ 476 476 $ 364 -23.53% 320-6100-549-5133 LIFE INSURANCE $ 291 $ 253 $ 354 $ 415 415 $ 368 -11.33% TOTAL WAGES & BENEFITS 474,198 $ 1,307,656 $ 1,561,214 $ 1,520,569 $ 1,579,675 $ 1,537,610 1.12% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE $ 7,243 $ 3,106 $ 2,939 $ 10,000 $ 10,000 $ 11,500 15.00% 320-6100-539-5204 SPEC DEPT/LAUNDRY $ 5,558 $ 6,089 $ 6,169 $ 6,500 $ 8,500 $ 8,500 30.77% 320-6100-539-5210 DEPT TOOLS & SUPPLIES $ 24,967 $ 29,414 $ 71,410 $ 48,000 $ 57,500 $ 53,000 10.42% 320-6100-539-5211 PRINTING & ADVERTISING $ - $ 1,571 $ 4,726 $ 9,500 $ 9,500 $ 10,000 5.26% 320-6100-539-5215 INSURANCE $ - $ - $ 1,205 $ - $ 60 $ - 320-6100-539-5216 COMMUNICATIONS $ 8,183 $ 10,413 $ 10,132 $ 13,500 $ 13,500 $ 17,500 29.63% 320-6100-539-5222 VEHICLE MAINTENANCE $ 13,692 $ 16,871 $ 25,233 $ 28,500 $ 28,500 $ 35,000 22.81% 320-6100-539-5224 FUELS $ 23,071 $ 24,781 $ 39,780 $ 35,000 $ 35,500 $ 38,000 8.57% 320-6100-539-5225 OFFICE EQUIP MAINT $ 303 $ 45 $ 1,168 $ 2,500 $ 6,500 $ 4,500 80.00% 320-6100-539-5226 EQUIPMENT MAINTENANCE $ 7,784 $ 5,919 $ 5,848 $ 11,000 $ 8,500 $ 12,000 9.09% 320-6100-539-5250 A/R WRITE OFF $ 1,906,714 $ 1,988,143 $ 2,617,002 $ 2,130,829 $ 2,687,041 $ 2,400,000 12.63% 320-6100-549-5261 LIABILITY INSURANCE 25,973 $ 44,174 $ 49,597 $ 74,886 $ 74,886 $ 58,042 -22.49% 320-6100-549-5262 PROPERTY INSURANCE $ 3,936 $ 9,827 $ 15,510 $ 26,177 $ 26,177 $ 20,445 -21.90% 320-6100-549-5263 VEHICLE INSURANCE $ 3,023 $ 3,858 $ 5,346 $ 5,152 $ 5,152 $ 4,438 -13.86% 320-6100-549-5264 ERMA $ 8,119 $ 12,315 $ 15,047 $ 18,444 $ 18,444 $ 9,137 -50.46% 320-6100-549-5265 RISK MGT/RMA ADMIN FEES $ 2,189 $ 2,903 $ 728 $ 124 $ 124 $ 903 628.23% 320-6100-539-5266 UNEMPLOYMENT INS LIABILITY $ - $ - $ 326 $ - $ - $ - 320-6100-539-5270 PROFESSIONAL SERVICES $ 55,988 $ 70,329 $ 197,246 $ 78,000 $ 100,000 $ 105,000 34.62% 320-6100-539-5291 CONF/MEETINGS/TRAVEL $ 1,795 $ 4,224 $ 2,895 $ 8,000 $ 8,000 $ 8,500 6.25% 320-6100-539-5292 MEMBERSHIPDUES $ 143 $ 369 $ 2,789 $ 5,000 $ 5,000 $ 5,250 5.00% 320-6100-539-5296 TRAINING & EDUCATION $ 7,639 $ 8,684 $ 15,383 $ 15,000 $ 15,000 $ 15,700 4.67% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE $ 106,293 $ 50,118 $ 84,080 $ 44,000 $ 84,000 $ - -100.00% 320-6100-539-5299 IGT EXPENSE $ 503,364 $ 628,534 $ 323,049 $ 626,810 $ 640,715 $ 639,346 2.00% 320-6100-539-5301 DEPRECIATION $ 234,597 $ 231,280 $ 272,853 $ 253,756 $ 253,756 $ 254,000 0.10% 320-6100-539-5340 MISCELLANEOUS EXPENSE $ 1,022 $ 9,600 $ - $ 5,000 $ 5,000 $ 5,500 10.00% 320-6100-539-5341 COVID-19 $ 14,532 $ 25,702 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 2,966,127 $ 3,188,270 $ 3,770,461 $ 3,455,678 $ 4,101,355 $ 3,716,261 7.54% 320-6100-539-5614 FIRE STATION BOND PMTS $ 65,988 $ 63,488 $ 60,288 $ 56,388 $ 56,388 $ 52,413 -7.05% TOTAL DEBT SERVICE $ 65,988 $ 63,488 $ 60,288 $ 56,388 $ 56,388 $ 52,413 -7.05% 320-6100-539-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 320-6100-539-5723 NEW AMBULANCE $ - $ 143,040.83 $ (7,601) $ - $ - $ - TOTAL CAPITAL OUTLAY $ - $ 143,041 $ (7,601) $ - $ - $ - 320-6100-539-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, AMBULANCE $ 3,506,313 $ 4,702,454 $ 5,384,362 $ 5,032,635 $ 5,737,417 $ 5,306,283 5.44% FIRE
320-6200-539-5101 SALARIES/FT $ 263,091 $ 223,290 $ 320,424 $ 325,208 $ 235,000 $ 242,033 -25.58% 320-6200-539-5102 OVERTIME/FT $ 23,068 $ 72,652 $ 90,339 $ 45,000 $ 66,102 $ 90,000 100.00% 320-6200-539-5105 RESERVE OFFICERS $ 13,040 $ 6,204 $ 3,455 $ 30,000 $ 6,716 $ 80,000 166.67% 320-6200-539-5121 FICA $ 23,117 $ 22,903 $ 30,864 $ 29,468 $ 23,548 $ 31,521 6.97% 320-6200-539-5122 PERS-UAL $ 20,922 $ 28,159 $ 35,764 $ 35,764 $ 22,602 -36.80% 320-6200-539-5123 PERS-PAYROLL $ 49,051 $ 26,612 $ 40,322 $ 40,772 $ 40,772 $ 32,039 -21.42% 320-6200-539-5125 MEDICAL $ 27,484 $ 23,297 $ 33,975 $ 36,337 $ 36,337 $ 26,052 -28.30% 320-6200-539-5127 WORKERS COMP $ 26,346 $ 27,178 $ 31,643 $ 35,437 $ 35,437 $ 34,978 -1.30% 320-6200-539-5129 UNIFORM ALLOWANCE $ 3,438 $ 2,660 $ 4,340 $ 5,040 $ 5,040 $ 6,300 25.00% 320-6200-539-5131 EAP $ 42 $ 49 $ 61 $ 59 $ 59 $ 83 40.68% 138
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
ENTERPRISE FUNDS
320-6200-549-5133 LIFE INSURANCE $ 138 $ 99 $ 137 $ 161 $ 161 $ 201 25.00% TOTAL WAGES & BENEFITS $ 428,816 $ 425,865 $ 583,719 $ 583,246 $ 484,936 $ 565,809 -2.99% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE 5,216 $ 4,894 $ 8,640 $ 10,000 $ 9,000 $ 9,000 -10.00% 320-6200-539-5205 PERSONNEL/MEDICAL 3,674 $ 192 $ 32 $ - $ - $ - 320-6200-539-5210 DEPT TOOLS & SUPPLIES 19,565 $ 23,607 $ 21,923 $ 35,000 $ 36,000 $ 36,000 2.86% 320-6200-539-5211 RESERVE UNIFORMS 7,067 $ 9,388 $ 9,285 $ 12,500 $ 10,000 $ 12,500 0.00% 320-6200-539-5214 PRINTING & ADVERTISING - $ 407 $ - $ 5,000 $ 1,200 $ 5,000 0.00% 320-6200-539-5215 INSURANCE - $ - $ - $ - $ - $ -
320-6200-539-5216 COMMUNICATIONS 12,402 $ 9,409 $ 10,332 $ 17,500 $ 24,000 $ 20,000 14.29% 320-6200-539-5218 UTILITIES 32,194 $ 34,637 $ 36,582 $ 40,000 $ 45,000 $ 43,000 7.50% 320-6200-539-5222 VEHICLE MAINTENANCE 13,744 $ 19,560 $ 20,487 $ 30,000 $ 30,000 $ 32,000 6.67% 320-6200-539-5224 FUELS 13,817 $ 13,200 $ 14,500 $ 22,000 $ 26,616 $ 22,000 0.00% 320-6200-539-5226 EQUIPMENT MAINTENANCE 8,100 $ 9,036 $ 9,928 $ 12,000 $ 12,500 $ 12,000 0.00% 320-6200-539-5261 LIABILITY INSURANCE 4,062 $ 5,172 $ 8,065 $ 9,245 $ 9,245 $ 13,114 41.85% 320-6200-539-5262 PROPERTY INSURANCE 616 $ 1,151 $ 2,522 $ 3,232 $ 3,232 $ 4,671 44.52% 320-6200-539-5263 VEHICLE INSURANCE 5,443 $ 1,500 $ 2,079 $ 2,003 $ 2,003 $ 5,130 156.12% 320-6200-539-5264 ERMA 1,270 $ 1,442 $ 2,447 $ 2,277 $ 2,277 $ 2,064 -9.35% 320-6200-539-5265 RISK MGT/RMA ADMIN FEES 343 $ 340 $ 118 $ 15 $ 15 $ 195 1200.00% 320-6200-539-5266 UNEMPLOYMENT INS LIABLITITY - $ - $ 127 $ - $ - $ - 320-6200-539-5270 PROFESSIONAL SERVICES 28,226 $ 16,217 $ 23,090 $ 35,000 $ 35,000 $ 39,000 11.43% 320-6200-539-5291 CONF/MEETINGS/TRAVEL 3,260 $ 1,280 $ 4,574 $ 6,000 $ 6,000 $ 8,000 33.33% 320-6200-539-5292 MEMBERSHIPS/DUES 2,239 $ 1,682 $ 6,833 $ 7,000 $ 7,000 $ 7,500 7.14% 320-6200-539-5296 TRAINING & EDUCATION 5,777 $ 13,588 $ 9,249 $ 9,500 $ 9,500 $ 10,500 10.53% 320-6200-539-5324 FIRE PREVENTION 2,322 $ 3,638 $ 4,873 $ 7,000 $ 7,000 $ 9,000 28.57% 320-6200-539-5340 MISCELLANEOUS EXPENSE 12,371 $ 1,937 $ 946 $ - $ - $ 5,000 320-6200-539-5341 COVID-19 3,801 $ 26,613 $ 975 $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 185,507 $ 198,890 $ 197,608 $ 265,272 $ 275,588 $ 295,674 11.46% 320-6200-539-5701 CAPITAL OUTLAY $ - $ - $ 15,000 $ 22,000 $ 12,318 $ - 320-6200-539-5727 FIRE STATION #1/#2 FURNITURE $ 10,767 $ - $ - $ - $ - $ - 320-6200-539-5768 FD CHIEF'S VEHICLE REPLACEMT $ - $ 245 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 10,767 $ 245 $ 15,000 $ 22,000 $ 12,318 $ - -100.00% TOTAL, FIRE 625,090.01 $ 624,999 $ 796,327 $ 870,518 $ 772,842 $ 861,483 -1.04% TOTAL WAGES & BENEFITS $ 1,409,804 $ 2,739,323 $ 3,132,074 $ 3,020,957 $ 3,025,915 $ 3,103,722 2.74% TOTAL MAINTENANCE & OPERATIONS $ 6,467,926 $ 6,558,152 $ 7,572,031 $ 9,811,660 $ 10,363,528 $ 8,771,417 -10.60% TOTAL DEBT SERVICE $ 143,328 $ 149,544 $ 132,212 $ 115,761 $ 128,801 $ 102,191 -11.72% TOTAL CAPITAL OUTLAY $ 17,131 $ 148,711 $ 124,625 $ 226,000 $ 220,087 $ 916,951 305.73% TOTAL TRANSFERS OUT $ - $ - $ - $ 2,200,000 $ 1,833,337 $ - TOTAL, ALL ENTERPRISE FUNDS $ 8,038,189 $ 9,595,729 $ 10,960,943 $ 15,374,378 $ 15,571,669 $ 12,894,281 -16.13% Revenues $ 9,083,018 $ 9,353,615 $ 10,592,074 $ 10,447,844 $ 12,685,046 $ 12,674,692 21.31% Expenses $ 8,038,189 $ 9,595,729 $ 10,960,943 $ 15,374,378 $ 15,571,669 $ 12,894,281 -16.13% $ 1,044,829 $ (242,114) $ (368,869) $ (4,926,534) $ (2,886,622) $ (219,589) -95.54% 139
WATER SYSTEM
Water System FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Water Sales $ 2,280,913 $ 2,378,557 $ 2,414,765 $ 2,384,000 $ 2,586,077 $ 2,611,938 9.56% Meter Project $ - $ 214 $ (214) $ 110 $ 110 $ - -100.00% Penalty Charges $ 41,156 $ (99) $ 79,627 $ 64,000 $ 92,103 $ 73,000 14.06% Interest $ 107,045 $ 20,983 $ 11,187 $ 20,000 $ 20,000 $ 22,000 10.00% Water Mains $ - $ - $ - $ - $ - $ -
Fire Hydrants $ - $ - $ - $ - $ - $ -
Repayment for Fiber Optic Loan $ - $ - $ - $ - $ - $ 65,000 Miscellaneous $ 495 $ 1,602 $ 1,162 $ - $ 3,066 $ -
Water Arrearages Grant $ - $ - $ 14,489 $ - $ - $ -
TOTAL REVENUES $ 2,429,610 $ 2,401,257 $ 2,521,016 $ 2,468,110 $ 2,701,356 $ 2,771,938 12.31%
EXPENDITURES
Wages and Benefits $ 375,964 $ 651,968 $ 709,808 $ 671,288 $ 706,692 $ 722,796 7.67% Maintenance and Operation $ 1,479,949 $ 1,363,354 $ 1,761,217 $ 3,971,211 $ 3,666,860 $ 2,147,247 -45.93% Debt Service $ 77,341 $ 86,057 $ 71,925 $ 59,374 $ 72,414 $ 49,779 -16.16% Capital Outlay $ 6,364 $ 5,425 $ 117,226 $ 204,000 $ 207,769 $ 916,951 349.49% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 1,939,618 $ 2,106,803 $ 2,660,175 $ 4,905,873 $ 4,653,735 $ 3,836,773 -21.79% Net Revenue/(Expenditures) $ 489,992 $ 294,454 $ (139,159) $ (2,437,763) $ (1,952,379) $ (1,064,835) -56.32% Changes in Fund Balance $ 114,640 $ (242,461) $ 274,598 Net Increase/(Decrease) in Fund Balance $ 604,632 $ 51,993 $ 135,439 $ (2,437,763) $ (1,952,379) $ (1,064,835) -56.32% Beginning Fund Balance July 1 $ 10,172,474 $ 10,777,105 $ 10,829,098 $ 10,964,537 $ 10,964,537 $ 9,012,158 -17.81% Ending Fund Balance June 30 $ 10,777,105 $ 10,829,098 $ 10,964,537 $ 8,526,775 $ 9,012,158 $ 7,947,323 -6.80% Adjustment to Fund Balance
Adjusted Ending Fund Balance $ 10,777,105 $ 10,829,098 $ 10,964,537 $ 8,526,775 $ 9,012,158 $ 7,947,323 -6.80% $500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Water Fund handles all of the services of the water system. This includes delivery of water to customers, billing and collection and water connection fees. This enterprise fund provides clean and safe drinking water to the citizens of Kingsburg. The responsibilities for the accounting division and operations for the water system are shared between the Finance Department and Public Works Department.
Budget Highlights Water main replacement and hydrant repairs will improve fire flows as part of capital improvements for FY24. Funds are also designated for fees related to Sustainable Groundwater Management Act (SGMA) requirements. 19%
56%
1%
24% 0%
EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Transfers Out
94%
3% REVENUES
Water Sales
Meter Project
Penalty Charges
Other Revenues
140
SOLID WASTE
SOLID WASTE FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Recyling Bev Cont $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 0.00% Refuse Charges $ 1,549,120 $ 1,575,390 $ 1,609,864 $ 1,604,000 $ 2,257,063 $ 2,449,710 52.73% Recycling Charges $ 201,389 $ 208,398 $ 218,737 $ 217,500 $ 335,974 $ 366,089 68.32% Street Sweeping Charges $ 140,850 $ 137,119 $ 142,272 $ 140,000 $ 293,277 $ 327,489 133.92% Refuse Penalty $ 21,255 $ (26) $ 39,640 $ 39,000 $ 50,186 $ 50,186 28.68% Recycling Penalty $ 2,370 $ (5) $ 4,281 $ 2,500 $ 6,473 $ 6,473 158.91% Street Sweeping Penalty $ 1,882 $ (1) $ 3,240 $ 2,000 $ 6,822 $ 6,822 241.12% PM 10 Credits $ - $ - $ - $ - $ - $ -
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,921,866 $ 1,925,875 $ 2,023,034 $ 2,010,000 $ 2,954,795 $ 3,211,769 59.79%
EXPENDITURES
Wages and Benefits $ 130,826 $ 353,834 $ 277,333 $ 245,854 $ 254,612 $ 277,507 12.87% Maintenance and Operation $ 1,636,343 $ 1,672,491 $ 1,842,746 $ 2,119,499 $ 2,319,725 $ 2,612,235 23.25% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ - 0.00%
Transfers Out $ 200,000 $ 135,147 $ - $ - $ - $ -
TOTAL EXPENDITURES $ 1,967,168 $ 2,161,472 $ 2,120,079 $ 2,365,353 $ 2,574,337 $ 2,889,742 22.17% Net Revenue/(Expenditures) $ (45,302) $ (235,597) $ (97,045) $ (355,353) $ 380,458 $ 322,028 210% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (45,302) $ (235,597) $ (97,045) $ (355,353) $ 380,458 $ 322,028 -190.62% Beginning Fund Balance July 1 $ (332,496) $ (506,101) $ (741,698) $ (770,916) $ (770,916) $ (390,458) -49.35% Ending Fund Balance June 30 $ (377,798) $ (741,698) $ (838,743) $ (1,126,269) $ (390,458) $ (68,430) -93.92% Adjustment to Fund Balance $ (128,303) $ 67,827
Adjusted Ending Fund Balance $ (506,101) $ (741,698) $ (770,916) $ (1,126,269) $ (390,458) $ (68,430) -93.92% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Solid Waste Fund handles all refuse, recycling and street sweeping services. It is an enterprise fund that provides accounting for the services provided by the City's contracted hauler, Mid Valley Disposal. Salaries and benefits are spent on the utility billing administration needed to complete these activities.
Budget Highlights: The City's contract with the contracted hauler includes annual increases as determined by CPI. FY24 will see a rate increase as adopted as part of the Prop 218 process conducted in FY23. The fund will operate in the positive. 10%
90%
EXPENSES
Wages and Benefits
Maintenance and Operation
0%
76%
12%
10%
0% 2% 0% 0% REVENUES
Recyling Bev Cont
Refuse Charges
Recycling Charges
Street Sweeping Charges
Refuse Penalty
Recycling Penalty
Street Sweeping Penalty
PM 10 Credits
141
FIRE/AMBULANCE
FIRE/AMBULANCE FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Homeland Security $ - $ - $ 3,000 $ 3,500 $ 3,500 $ 3,500 0.00% FEMA Grant $ - $ - $ - $ - $ - $ 33,000
OES Grant $ - $ 252,694 $ 135,586 $ - $ 119,000 $ 25,000 SAFER Grant $ - $ - $ - $ - $ - $ -
Ambulance Charges $ 2,825,805 $ 2,783,871 $ 4,144,497 $ 3,178,965 $ 4,700,000 $ 4,500,000 41.56% Fire Med $ 17,330 $ 21,064 $ 19,685 $ 22,000 $ 20,000 $ 23,000 4.55% GEMT $ 64,369 $ 20,349 $ - $ - $ 106,791 $ 46,000
IGT $ 1,168,315 $ 1,514,389 $ 733,264 $ 2,148,577 $ 1,463,086 $ 1,556,000 -27.58% Miscellaneous $ 22,277 $ 43,094 $ 70,337 $ 15,000 $ 6,533 $ 54,000 260.00% Hospital District Contribution $ - $ 664,310 $ 366,654 $ - $ - $ - From Other Funds $ - $ - $ - $ 108,963 $ 108,963 $ 100,485 -7.78% From General Fund $ 500,000 $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 0.00% TOTAL REVENUES $ 4,598,096 $ 5,599,772 $ 6,048,024 $ 5,827,005 $ 6,877,872 $ 6,690,985 14.83%
EXPENDITURES
Wages and Benefits $ 903,014 $ 1,733,520 $ 2,144,934 $ 2,103,815 $ 2,064,611 $ 2,103,419 -0.02% Maintenance and Operation $ 3,151,634 $ 3,387,160 $ 3,968,069 $ 3,720,950 $ 4,376,943 $ 4,011,935 7.82% Debt Service $ 65,988 $ 63,488 $ 60,288 $ 56,388 $ 56,388 $ 52,413 -7.05% Capital Outlay $ 10,767 $ 143,286 $ 7,400 $ 22,000 $ 12,318 $ - -100.00% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 4,131,403 $ 5,327,454 $ 6,180,689 $ 5,903,153 $ 6,510,259 $ 6,167,766 4.48% Net Revenue/(Expenditures) $ 466,693 $ 272,318 $ (132,665) $ (76,148) $ 367,613 $ 523,219 -787.11% Changes in Fund Balance $ 16,172 $ -
Net Increase/(Decrease) in Fund Balance $ 482,865 $ 272,318 $ (132,665) $ (76,148) $ 367,613 $ 523,219 -787.11% Beginning Fund Balance July 1 $ (1,460,904) $ (319,360) $ (47,041) $ 157,715 $ 157,715 $ 525,328 233.09% Ending Fund Balance June 30 $ (978,039) $ (47,041) $ (179,706) $ 81,567 $ 525,328 $ 1,048,546 1185.50% Adjustment to Fund Balance $ 658,679 $ 337,421
Adjusted Ending Fund Balance $ (319,360) $ (47,041) $ 157,715 $ 81,567 $ 525,328 $ 1,048,546 1185.50% $1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Fire/Ambulance Department is the primary funding source for Fire/EMS activities. Revenues for the fund are obtained from the General Fund, Ambulance transport fees, grants and various miscellaneous fees. The Fire Department handles all activities related to fire services, emergency transport services and coordinates the City's Emergency Management Program.
Budget Highlights: The City continues to work to keep a second ambulance in operation full-time to provide necessary services for our community. FY23 saw our ISO rating improve from a 3 to a 2. 34%
65%
EXPENSE 1% 0%
Wages and Benefits
Maintenance and
Operation
Debt Service
Capital Outlay
69%
0%
24%
2% REVENUE 5%
AMBULANCE CHARGES
FIRE MED
IGT
FROM OTHER FUNDS
FROM GENERAL FUND
142
FIBER OPTIC LOAN
FIBER OPTIC LOAN 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
Repayment for Fiber Optic Loan $ - $ - $ 1,200 $ 65,000 TOTAL REVENUES $ - $ - $ - $ - $ 1,200 $ 65,000
EXPENDITURES
Fiber Optic Loan $ - $ 1,833,337 $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ 1,833,337 $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ (1,832,137) $ 65,000 Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ (1,832,137) $ 65,000 Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ (1,832,137) Ending Fund Balance June 30 $ - $ - $ - $ - $ (1,832,137) $ (1,767,137) Description: The City provided a loan as part of public/private partnership to bring Fiber Optic Internet to the community. The project includes a 17-mile buildout to allow for all residents and busineses to connect to the new high-speed internet option. The project is currently under construction and is anticipated to be completed by the end of August 2023.
Budget Highlights: Revenues are estimated as they are ulitmately based upon subscriber fees as part of a negotiated agreement that was approved by Council in August 2022.
143
Annually, the City uses a needs-driven approach to develop its initial CIP. The proposed organizational process for developing the CIP involves the following steps:
Step 1: Organize the Process
Staff met to establish the administrative and policy framework within which the CIP process would operate. Individual department heads develop capital requests based upon the City’s adopted Strategic Planning goals. Council adopts an annual budget schedule that outlines the key dates for budget development.
Step 2: Develop Project Requests
All department heads submit proposed capital improvement projects. Forms were made available that allowed for the required criteria to be submitted in a standard format. The department heads developed the proposed projects based on a realistic assessment of need.
Because the City does not have sufficient funding capacity to meet all the capital needs, priorities are set. Departments that submit proposals typically will rank their own projects.
A project’s desirability depends on several factors – not only the project itself, but also on how it’s accomplished, where it may be located, how much it costs and its funding source.
Step 3: Present Departmental Projects
The objective is to put together a CIP that is sensitive to the policies that have been adopted and contained projects that related to organizational objectives.
Step 4: Screen, Evaluate and Prioritize Projects
The most difficult task for staff normally occurs when evaluating and prioritizing the projects submitted for approval. This is a critical component of the CIP process. Project selection must correspond to the amount of money assumed available for capital spending.
Shrinking funds and rising costs incurred in maintaining and rehabilitating deteriorating infrastructure make the process of selecting the most vital capital projects even more crucial and difficult. The merits of each project must be judged against the policies and criteria of the CIP process. Does the project conform in terms of location, size, service provided, relation to its service area, effect on land use patterns, and relation to public policy and community goals? More than merely a technical process, prioritization involves value preferences, policy choices and political actions. Throughout the examination of the proposed projects, staff attempted to overcome some inherent problems in the CIP process:
A. Government projects are difficult to evaluate because of their diversity and the fact that many, essentially, are not comparable. Individual CIP project requests reflect the need to serve different constituencies and diverse community values. Staff must attempt to reconcile and balance conflicting project needs across a wide array of requests.
B. Staff must continually approach the decisions required in this process rationally and analytically. While conflicting interests within the political process are acknowledged, staff must attempt to develop a plan that provides the most benefit to the entire community.
C. It is inevitable that the number of projects requested exceeds available funding. In the endeavor to provide better service to the community, departments often 144
propose capital projects that, unfortunately, go unfunded. These projects are not dismissed, but rather are placed in the 5-year plan that is evaluated each year.
The initial review (evaluation of project impact) takes place without regard to funding availability and focuses on policies and the objectivity and judgment based on input from staff. In addition to strategic goals, staff also considers the following impacts of projects:
• Fiscal consequences.
• Health and safety effects.
• Community economic effects.
• Environmental, aesthetic, and social
effects.
• Feasibility
• Implications of deferring the project
• Amount of uncertainty and risk.
Next, the projects are placed into the appropriate funding priority group in relation to their necessity or urgency. Staff has established the following classification system to prioritize proposed projects:
Priority A - Essential
Urgent, high-priority projects that are necessary. These include projects that are required to complete a major public improvement; projects that would address an emergency, or remedy a condition dangerous to public health, welfare, and safety, projects that would provide facilities for a critically needed community plan; projects needed to correct an inequitable distribution of public improvements in the past and projects vital to the economic stability of the City. A special effort is made to find sufficient funding for all of the projects in this group.
Priority B - Desirable
High-priority projects that should be addressed as funding becomes available. These include projects that have a justifiable benefit for the community and have the validity of planning and timing that have been credibly established.
Priority C - Acceptable
Worthwhile projects to be considered if funding is available. These are projects that are adequately planned, but not absolutely required, and could be deferred to a subsequent year if budget reductions are necessary.
Priority D - Deferrable
Low-priority projects which are desirable but not essential and can be postponed without detriment to the provision of other services.
In addition, projects may be eliminated from consideration if it is determined that they no longer provide for a valid community need or are unnecessary for City operations.
Step 6: Select Projects
In the end, the availability of funds each year, as approved by the Council upon the recommendation of the City Manager, determines the number of projects that are funded. 145
As with the measurement of project impacts in Step 5, placing projects in priority groupings relies on the judgment of staff, and is not a completely objective process. The criteria used are not subject to precise measurement. This judgment is not arbitrary and is done within the context of the plans, policies and the goals of the organization.
Step 7: Prepare and Adopt the CIP
In Step 2 of the process, broad criteria are established to help staff plan capital improvement projects. As the process continues, and increasingly detailed information emerges, projects may be added, altered, or abandoned. Eventually, staff arrives at a final list of projects that is submitted to the residents and Council for review. Acceptance is not a commitment to finance the approved projects. Ultimately, approval of the final budget is the policy action that allocates funding to the capital improvement plan. 146
Department Strategic Goal Met Type of Request Item Description Purpose Cost Funding Source All All Infrastructure 5-Year Strategic Plan Update Update Existing Strategic Plan Document; Carryover from FY23 $25,000 Multi-Dept. Funded Police All Facilities HVAC KPD 2 HVAC Replacements; End of Life $36,000 Equipment Reserve Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Façade/Alley Program Grant Program for Façade/Alley $35,000 Economic Development/GF Community Development Promote Sustainable Development/Increase Retail Opportunities Incentive Econ. Development - Property Tax Forgivable Loan Program; Anticipated Agreements $375,000 Forgivable Loan FundCommunity Development Promote Sustainable Development/Increase Retail Opportunities Incentive Economic Development Incentive Upper Floor Loan Program $100,000 Economic Stablization Fund Council All Planning Impact Fee Nexus Study Developer Impact Fee Nexus Study Update; State Mandated Update $50,000 Various Impact Fee Funds Council All Facilities Council Chamber Upgrades Microphones/Meeting Space Improvement $30,000 General Fund/Water EnterpriseCouncil All Planning General Plan Update General Plan Update; Consultant (multi-year) $200,000 ARPA Council All Planning Compensation Study Organizational Compensation Study (carryover) $45,000 General Fund/Water Enterprise Council/Committee Improve Public Safety Infrastructure Funding Request For Improvements Public Safety Committee Request $10,000 General Fund Engineering/PW Improve Public Safety Infrastructure TOD Intersection Improvements Phase 1 TOD Grant Improvements, Intersections and Bike Lanes $445,000 TOD Grant; Fresno COGEngineering/PW Improve Public Safety Infrastructure Parking Lot Construction Smith St. Parking Lot; Final Parking Lot Update; FCRTA Partnership $75,000 Measure C Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 12th Ave Sidewalk (Stroud to Aslan); Construction $65,350 CMAQ Grant; 11.4 % Measure C Local ShareEngineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Stroud to Klepper); Construction $120,400 CMAQ Grant; 11.4% LTF 3 Local Share Engineering/PW Improve Public Safety Infrastructure Sidewalk Installation 18th Ave Sidewalk (Tulare St. to Stroud); Construction $168,831 CMAQ Grant; 11.4% LTF 3 Local Share Engineering/PW Improve Public Safety Planning LRSP Update Local Road Safety Plan; New Mandate - Required to Apply for Federal Transportation Grants $45,000 Traffic Impact Fees Engineering/PW Improve Public Safety Infrastructure Road Repair 15th Ave./16th Ave./17th Ave; Stroud Ave. to Linnar Tract $885,000 Local Transportation Funds Engineering/PW Improve Public Safety Infrastructure Road Repair Riverside Ave.; Base repair and repavement (21st to 22nd) $130,000 Local Transportation Funds Engineering/PW Improve Public Safety Infrastructure Road Repair Draper St. (California St. to Sierra St.); With TOD Project $150,000 Measure C Engineering/PW Improve Public Safety Infrastructure Road Repair Mariposa St. (6th Ave. to 10th St.) $295,000 SB1 Fire Improve Public Safety Equipment Engine Replacement Fire Engine Year 2 Deposit $100,000 Measure EFire Improve Public Safety Equipment SCBA Equipment Self Contained Breathing Apparatus Testing/Equipment $75,000 Measure E Fire/Amb Improve Public Safety Equipment Radios/Communications Year 4/5; Phased Communications Upgrades $30,000 Measure E Fire/Amb Improve Public Safety Facilities HVAC Replace Aging HVAC Units (2) $26,500 Measure EFire/Amb Improve Public Safety Equipment PPE Testing PPE Testing; New NFPA Requirement $25,000 Measure EFire/Amb Improve Public Safety Facilities Overhead Door Operation Replace 4 Overhead Door Operators; Station #1 $50,000 Measure E Parks Provide Recreation Opportunities for All Ages Infrastructure Laurel St. Dog Park Project Construction Improvements for Laurel St. Dog Park $1,244,000 Prop. 68 State Grant Parks Provide Recreation Opportunities for All Ages Infrastructure Prop. 68 Funds Athwal Park Restroom Installation; Phase 2 $210,000 Prop 68 (non-competitive)/Park Impact Fees Parks Provide Recreation Opportunities for All Ages Facilities Tree Removal Removal Problem Trees in Public Right of Way (contract work) $20,000 General Fund Police Improve Public Safety Equipment Body Worn Cameras Outfit Officers with BWC and Dash Cameras; Year 1 $80,000 Measure E Police Improve Public Safety Equipment Radios Dual Band Radio; HS SRO $9,000 Measure E Police Improve Public Safety Facilities Generator Maintenance Load Test/Generator Repairs @KPD $10,000 Measure E Police Improve Public Safety Vehicle New Vehicles New Patrol Vehicles; 3 New Vehicles $270,000 Measure E Police Improve Public Safety Vehicle New Vehicles One New Patrol Vehicle; One Carryover from FY23 (on order); Upfit $180,000 1 General Fund, 1 Equipment Reserve Pool Provide Recreation Opportunities for All Ages Facilities CO2 Tanks Install CO2 Tanks to Replace Muriatic Acid; Provides long-term cost savings $5,000 Pool Pool Provide Recreation Opportunities for All Ages Infrastructure Shade Structure Replace Shade Structure (North end) $42,000 Pool Public Works Ensure Financial Stability Facilities HVAC Replacement HVAC Replacements (2 4-ton units @KPD) $35,000 General Fund Public Works Improve Public Safety Facilities Comms. Equipment Room Climate Control for Communication Room $10,000 General Fund PW/Solid Waste Ensure Financial Stability Materials SB1383 Requirement SB1383 Procurement Requirement $20,000 Solid Waste Fund Water Enterprise Improve Public Safety Infrastructure Water Main Projects 2'' & 4'' Water Main Replacements; Improve Fire Flows (15th & 16th Ave, Draper St.) $440,000 Water Enterprise Water Enterprise Ensure Financial Stability Infrastructure Water Conservation Turf Replacement (City and Residential Converstions) $60,000 Water Enterprise Water Enterprise Improve Public Safety Facilities Generator Maintenance Load Test/Generator Repairs $15,000 Water EnterpriseWater Enterprise Improve Public Safety Infrastructure Hydrant Replacement Hydrant Replacements $20,000 Water EnterpriseWater Enterprise Ensure Financial Stability Software Water Billing Software Update Water Billing Software Update $15,000 Water Enterprise Water Enterprise All Infrastructure Flow Meter Replacements Update Flow Meters at Wells (9, 10, 12, 14, 16) $25,000 Water Enterprise Total Capital Improvement Plan $6,302,081
Capital Improvement Projects 2023‐2024
147
148
General Sewer
Traffic Public Safety Recreation Water Government Connection Actual Fund Balance,
June 30, 2022 2,012,864 (668,209) 967,438 1,263,771 1,071,886 1,386,389 Estimated Beg. Fund Bal.,
June 30, 2023 1,773,485 (586,249) 772,833 1,330,371 1,149,544 1,453,163 Revenues:
Impact Fees 30,000 65,000 65,000 60,000 70,500 50,000
Interest 24,000 - - - - -
Total Revenue 54,000 65,000 65,000 60,000 70,500 50,000 Expenses:
Interest - - - - - -
Misc Improv/Dev Reimb - - - - - -
Professional Services 55,000 10,000 10,000 10,000 10,000 - Park Improvements-Athwal park - - 200,000 - - -
Capital Outlay - - - - - -
Municipal Service Review - - - - - -
18th Ave SB lanes - - - - - -
Road repair Ave 396 - - - - - -
Update ADA transition plan - - - - - -
Total Expenses 55,000 10,000 210,000 10,000 10,000 -
Net Result (1,000) 55,000 (145,000) 50,000 60,500 50,000 Projected Fund Balance,
June 30, 2024 1,772,485 (531,249) 627,833 1,380,371 1,210,044 1,503,163 Park Park Equipment
Storm & Recreation - & Recreation - Traffic Replacement Drain Neighborhood Community Impact Reserve TOTAL
Actual Fund Balance,
June 30, 2022 80,772 224,829 204,561 13,386 25,397 6,583,084 Estimated Beg. Fund Bal.,
June 30, 2023 78,197 284,829 210,370 13,386 25,397 6,505,326 Revenues:
Impact Fees 18,000 60,000 - - - 418,500
Interest - - - - - 24,000
Total Revenue 18,000 60,000 - - - 442,500
Expenses:
Interest -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - 95,000
Park Improvements - - - - - 200,000
Design for Recreation space - - - - - -
Municipal Service Review - - - - - -
Stroud line - - - - - -
Road repair Ave 396 - - - - - -
Capital Outlay - - - - - -
Total Expenses - - - - - 295,000
Net Result 18,000 60,000 - - - 147,500
Projected Fund Balance,
June 30, 2024 96,197 344,829 210,370 13,386 25,397 6,652,826 Capital Facilities
CITY OF KINGSBURG
Summary of Development Impact Fee Funds
2023-24 Fiscal Year Budget
149
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
CAPITAL FACILITIES
210-0000-451-0101 INTEREST $ 34,278 $ 21,624 $ 20,615 $ - $ 50,000 $ 24,000 210-0000-481-0101 HOLDING $ - $ - $ - $ - $ - $ -
TOTAL 34,278 $ 21,624 $ 20,615 $ - $ 50,000 $ 24,000
210-0000-451-0201 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0102 TRAFFIC $ 442,130 $ 373,816 $ 380,981 $ 250,000 $ 30,621 $ 30,000 -88.00% TOTAL $ 442,130 $ 373,816 $ 380,981 $ 250,000 $ 30,621 $ 30,000 -88.00% 210-0000-451-0202 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0103 FIRE/AMBULANCE $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0203 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0104 POLICE $ - $ - $ 14,208 $ - $ - $ -
TOTAL $ - $ - $ 14,208 $ - $ - $ -
210-0000-451-0209 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0110 PUBLIC SAFETY $ 276,621 $ 198,411 $ 296,695 $ 160,000 $ 81,960 $ 65,000 -59.38% TOTAL $ 276,621 $ 198,411 $ 296,695 $ 160,000 $ 81,960 $ 65,000 -59.38% 210-0000-451-0206 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0107 PARKS AND RECREATION $ 759,612 $ 72,675 $ 184,374 $ 130,000 $ 91,967 $ 65,000 -50.00% TOTAL $ 759,612 $ 72,675 $ 184,374 $ 130,000 $ 91,967 $ 65,000 -50.00% 210-0000-451-0208 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0109 WATER FACILITIES 220,354 $ 173,029 $ 260,651 $ 150,000 $ 77,740 $ 60,000 -60.00% TOTAL $ 220,354 $ 173,029 $ 260,651 $ 150,000 $ 77,740 $ 60,000 -60.00% 210-0000-451-0204 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0105 CITY HALL $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0205 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0106 PUBLIC WORKS $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0207 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0108 LIBRARY $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0111 GENERAL GOVERNMENT $ 213,600 $ 105,096 $ 286,069 $ 150,000 $ 100,158 $ 65,000 -56.67% TOTAL $ 213,600 $ 105,096 $ 286,069 $ 150,000 $ 100,158 $ 65,000 -56.67% 210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0112 GEN GOV-ADMIN FEES $ 21,065 $ 11,430 $ 29,951 $ 20,000 $ 5,850 $ 5,500 -72.50% TOTAL $ 21,065 $ 11,430 $ 29,951 $ 20,000 $ 5,850 $ 5,500 -72.50% 210-0000-481-0113 SPECIAL TRAFFIC (18THKERN) $ - $ - $ - $ - $ - $ - 210-0000-481-0114 SPECIAL TRAFFIC (18THSR99) $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
TOTAL, GENERAL GOVERNEMENT $ 234,665 $ 116,526 $ 316,021 $ 170,000 $ 106,008 $ 70,500 -58.53% TOTAL INTEREST $ 34,278 $ 21,624 $ 20,615 $ - $ 50,000 $ 24,000 TOTAL FEES 1,933,382 $ 934,456 $ 1,452,930 $ 860,000 $ 388,295 $ 290,500 -66.22% TOTAL, CAPITAL FACILITIES $ 1,967,660 $ 956,081 $ 1,473,545 $ 860,000 $ 438,295 $ 314,500 -63.43%
SEWER CONNECTION
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
DEVELOPMENT IMPACT FEE FUNDS
150
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
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
DEVELOPMENT IMPACT FEE FUNDS
211-0000-451-0101 INTEREST $ 16,904 $ 7,211 $ 5,396 $ - $ 15,741 $ - 211-0000-481-0201 CONNECTION FEES $ 128,168 $ 112,959 $ 164,304 $ 100,000 $ 51,034 $ 50,000 -50.00% TOTAL, SEWER CONNECTION 145,072 $ 120,170 $ 169,700 $ 100,000 $ 66,775 $ 50,000 -50.00%
STORM DRAIN
212-0000-451-0101 INTEREST $ 3,375 $ 1,419 $ 968 $ - $ 2,417 $ - 212-0000-481-0301 STORM DRAIN FEES $ 11,131 $ 110,250 $ 81,706 $ 50,000 $ 18,107 $ 18,000 -64.00% TOTAL, STORM DRAIN 14,506 $ 111,669 $ 82,674 $ 50,000 $ 20,524 $ 18,000 -64.00%
NEIGHBORHOOD/PARK REC
214-0000-422-0401 CMAS GRANT $ - $ - $ - $ - $ - $ -
214-0000-481-0401 HOLDING $ - $ - $ - $ - $ - $ -
214-0000-481-0402 NEIGHBORHOOD $ 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 0.00% TOTAL, N-HOOD/PARK REC $ 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 0.00%
COMMUNIY/PARK REC
214-0000-451-0101 INTEREST $ 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ - 214-0000-451-0302 REGIONAL $ - $ - $ - $ - $ - $ -
214-0000-481-0403 REGIONAL $ - $ - $ - $ - $ - $ -
TOTAL, COMMUNITY/PARK REC 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ - TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ -
TOTAL FEES 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 TOTAL, PARK/RECREATION 75,139 $ 59,868 $ 137,577 $ 60,000 $ 65,809 $ 60,000 0.00%
TRAFFIC IMPACT
216-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
216-0000-481-0501 TRAFFIC IMPACT FEES $ - $ - $ - $ - $ - $ - TOTAL, TRAFFIC IMPACT $ - $ - $ - $ - $ - $ -
EQUIPMENT/FACILITY RESERVE
243-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
243-0000-451-0504 POOL $ - $ - $ - $ - $ - $ -
243-0000-451-0509 FIRE TRUCK $ - $ - $ - $ - $ - $ -
TOTAL, EQUIP/FACIL RES. $ - $ - $ - $ - $ - $ -
TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 58,704 $ 32,196 $ 28,817 $ - $ 73,967 $ 24,000 TOTAL FEES $ 2,143,673 $ 1,215,591 $ 1,834,680 $ 1,070,000 $ 517,437 $ 418,500 -60.89% TOTAL, CAPITAL PROJECTS $ 2,202,377 $ 1,247,788 $ 1,863,497 $ 1,070,000 $ 591,403 $ 442,500 -58.64% Revenues $ 2,202,377 $ 1,247,788 $ 1,863,497 $ 1,070,000 $ 591,403 $ 442,500 Expenses $ 662,243 $ 49,761 $ 462,909 $ 335,000 $ 613,312 $ 295,000 $ 1,540,134 $ 1,198,027 $ 1,400,588 $ 735,000 $ (21,909) $ 147,500 151
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
TRAFFIC FACILITIES
210-9601-549-5270 PROFESSIONAL SERVICES $ 2,874 $ - $ - $ - $ - $ 55,000 210-9601-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9601-549-5710 18TH AVE SB LANES(KAMM-N/O TRACT6167 $ - $ - $ - $ 270,000 $ 270,000 $ - 210-9601-549-5758 UPDATE ADA TRANSITION PLAN $ 18,750 $ - $ - $ - $ - $ - 210-9601-549-5761 ROAD REPAIR-AVE 396 $ - $ - $ 212,000 $ - $ - $ - TOTAL, TRAFFIC FACILITIES $ 21,624 $ - $ 212,000 $ 270,000 $ 270,000 $ 55,000 -79.63%
FIRE/AMB
210-9602-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9602-549-5606 CAPITAL LEASE $ - $ - $ - $ - $ - $ - 210-9602-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
POLICE
210-9603-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9603-549-5606 CAPITAL LEASE $ - $ - $ - $ - $ - $ - 210-9603-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
PUBLIC SAFETY
210-9609-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9609-549-5606 CAPITAL LEASE $ - $ - $ - $ - $ - $ - 210-9609-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 10,000 TOTAL $ - $ - $ - $ - $ - $ 10,000
TOTAL, PUBLIC SAFETY $ - $ - $ - $ - $ - $ 10,000
PARKS AND REC
210-9606-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ 10,000 210-9606-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - 210-9606-549-5701 CAPITAL OUTLAY $ - $ - $ - $ -
210-9606-549-5759 PARK IMPROVEMENTS $ 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 200,000 210-9606-549-5760 DESIGN FOR RECREATION SPACE $ - $ - $ - $ - TOTAL $ 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 210,000 223.08%
WATER FACILITIES
210-9608-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ 10,000 210-9608-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9608-549-5701 CAPITAL OUTLAY $ - $ - $ 20,840 $ - $ 11,140 $ - TOTAL $ - $ - $ 20,840 $ - $ 11,140 $ 10,000
CITY HALL
210-9604-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 210-9604-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9604-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
PUBLIC WORKS
210-9605-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 210-9605-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9605-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
LIBRARY
210-9607-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 210-9607-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9607-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
GENERAL GOVERNMENT
210-9691-549-5270 PROFESSIONAL SERVICES $ - $ 43,945 $ 13,750 $ - $ 22,500 $ 10,000 210-9691-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9691-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 210-9691-549-5757 MUNICIPAL SERVICE REVIEW $ 22,489 $ - $ - $ - $ - $ - TOTAL $ 22,489 $ 43,945 $ 13,750 $ - $ 22,500 $ 10,000
TOTAL, GENERAL GOVERNMENT 22,489 $ 43,945 $ 13,750 $ - $ 22,500 $ 10,000 TOTAL PROFESSIONAL SERVICES $ 2,874 $ 43,945 $ 13,750 $ - $ 22,500 $ 85,000 TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 659,369 $ 3,626 $ 264,905 $ 335,000 $ 567,712 $ 210,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL FACILITIES $ 662,243 $ 47,571 $ 278,655 $ 335,000 $ 590,212 $ 295,000 -11.94%
SEWER CONNECTION
211-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 211-9100-549-5425 DEVELOPER REIMBURSEMENTS $ - $ - $ - $ - $ - $ - 211-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 211-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ -
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
DEVELOPMENT IMPACT FEE FUNDS
152
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
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
DEVELOPMENT IMPACT FEE FUNDS
TOTAL, SEWER CONNECTION $ - $ - $ - $ - $ - $ -
STORM DRAIN
212-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ 23,100 $ - 212-9100-549-5425 DEVELOPER REIMBURSEMENTS $ - $ - $ - $ - $ - $ - 212-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 212-9100-549-5701 CAPITAL OUTLAY $ - $ 2,190 $ 184,254 $ - $ - $ - TOTAL, STORM DRAIN $ - $ 2,190 $ 184,254 $ - $ 23,100 $ -
NEIGHBORHOOD PARK/REC
214-8100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 214-8100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 214-8100-549-5606 CAPTAL LEASE $ - $ - $ - $ - $ - $ -
214-8100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ -
COMMUNITY PARK/REC
214-8200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 214-8200-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 214-8200-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 214-8200-549-5762 DESIGN FUNDING FOR PARK IMPR $ - $ - $ - $ - $ - $ - TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ -
TOTAL, PARK/RECREATION $ - $ - $ - $ - $ - $ -
TOTAL PROFESSIONAL SERVICES $ 2,874 $ 43,945 $ 13,750 $ - $ 23,100 $ 85,000 TOTAL DEVELOPER REIMURSEMENT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 659,369 $ 5,816 $ 449,159 $ 335,000 $ 567,712 $ 210,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL, CAPITAL PROJECTS $ 662,243 $ 49,761 $ 462,909 $ 335,000 $ 613,312 $ 295,000 -11.94% Revenues $ 2,202,377 $ 1,247,788 $ 1,863,497 $ 1,070,000 $ 591,403 $ 442,500 Expenses $ 662,243 $ 49,761 $ 462,909 $ 335,000 $ 613,312 $ 295,000 $ 1,540,134 $ 1,198,027 $ 1,400,588 $ 735,000 $ (21,909) $ 147,500 153
DEVELOPMENT IMPACT FEES - TRAFFIC
CAPITAL FACILITIES - TRAFFIC 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ 24,000
Traffic $ 442,130 $ 373,816 $ 380,981 $ 250,000 $ 30,621 $ 30,000 TOTAL REVENUES $ 442,130 $ 373,816 $ 380,981 $ 250,000 $ 30,621 $ 54,000
EXPENDITURES
Professional Services $ 2,874 $ - $ - $ - $ - $ 55,000
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 270,000 $ 270,000 $ -
Update ADA Transition Plan $ 18,750 $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 21,624 $ - $ - $ 270,000 $ 270,000 $ 55,000 Net Revenue/(Expenditures) $ 420,506 $ 373,816 $ 380,981 $ (20,000) $ (239,379) $ (1,000) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 420,506 $ 373,816 $ 380,981 $ (20,000) $ (239,379) $ (1,000) Beginning Fund Balance, July 1 $ 837,562 $ 1,258,068 $ 1,631,883 $ 2,012,864 $ 2,012,864 $ 1,773,485 -11.89% Ending Fund Balance, June 30 $ 1,258,068 $ 1,631,883 $ 2,012,864 $ 1,992,864 $ 1,773,485 $ 1,772,485 -11.06% $-
$100,000
$200,000
$300,000
$400,000
$500,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate their impact on Arterial streets. This portion of the fee is for improvements to main arterial streets and some identified traffic signals.
Budget Highlights: Expenditures for FY24 are related to Nexus study/Local road safety plan and a portion of the impact fee nexus study update.
154
DEVELOPMENT IMPACT FEES - SPECIAL
RECREATION
CAPITAL FACILITIES - RECREATION 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Parks and Recreation $ 759,612 $ 72,675 $ 184,374 $ 130,000 $ 91,967 $ 65,000 TOTAL REVENUES $ 759,612 $ 72,675 $ 184,374 $ 130,000 $ 91,967 $ 65,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ 10,000
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
Park Improvements $ 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 200,000 Design for Recreation Space $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 618,130 $ 3,626 $ 32,064 $ 65,000 $ 286,572 $ 210,000 Net Revenue/(Expenditures) $ 141,481 $ 69,049 $ 152,310 $ 65,000 $ (194,605) $ (145,000) Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 141,481 $ 69,049 $ 152,310 $ 65,000 $ (194,605) $ (145,000) Beginning Fund Balance, July 1 $ 604,598 $ 746,079 $ 815,128 $ 967,438 $ 967,438 $ 772,833 -20.12% Ending Fund Balance, June 30 $ 746,079 $ 815,128 $ 967,438 $ 1,032,438 $ 772,833 $ 627,833 -39.19% Description: These are fees charged to new development to mediate their impact on Recreation. This portion of the fee is for a Youth Center Land Acquisition and building, land acquisition for playing fields open space corridor development and facility improvements and development.
Budget Highlights: Monies are budgeted for improvements for new recreational opporunities. $-
$10,000
$20,000
$30,000
$40,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
Series1 Series2
155
DEVELOPMENT IMPACT FEES - WATER
CAPITAL FACILITIES - WATER FACILITIES 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Water Facilities $ 220,354 $ 173,029 $ 260,651 $ 150,000 $ 77,740 $ 60,000 -60.00% TOTAL REVENUES $ 220,354 $ 173,029 $ 260,651 $ 150,000 $ 77,740 $ 60,000 -60.00%
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ 10,000
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ 20,840 $ - $ 11,140 $ - TOTAL EXPENDITURES $ - $ - $ 20,840 $ - $ 11,140 $ 10,000 Net Revenue/(Expenditures) $ 220,354 $ 173,029 $ 239,811 $ 150,000 $ 66,600 $ 50,000 -66.67% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 220,354 $ 173,029 $ 239,811 $ 150,000 $ 66,600 $ 50,000 -66.67% Beginning Fund Balance, July 1 $ 630,577 $ 850,931 $ 1,023,960 $ 1,263,771 1,263,771$ $ 1,330,371 5.27% Ending Fund Balance, June 30 $ 850,931 $ 1,023,960 $ 1,263,771 $ 1,413,771 1,330,371$ $ 1,380,371 -2.36%
FACILITIES
Description: These are fees charged to new development to supplement the cost of new water facilities in Kingsburg.
Budget Highlights: Expenditures are for the impact fee Nexus study update FY24. .
$-
$100,000
$200,000
$300,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
156
DEVELOPMENT IMPACT FEES - PUBLIC SAFETY
Capital Facilities - Public Safety 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ - 0.00%
Public Safety $ 276,621 $ 198,411 $ 296,695 $ 160,000 $ 81,960 $ 65,000 0.00% Fire/Ambulance $ - $ - $ - $ - $ - $ -
Police $ - $ - $ 14,208 $ - $ - $ -
TOTAL REVENUES $ 276,621 $ 198,411 $ 310,903 $ 160,000 $ 81,960 $ 65,000 -59.38%
EXPENDITURES
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Lease $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 10,000
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 10,000
Net Revenue/(Expenditures) $ 276,621 $ 198,411 $ 310,903 $ 160,000 $ 81,960 $ 55,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balanc $ 276,621 $ 198,411 $ 310,903 $ 160,000 $ 81,960 $ 55,000 Beginning Fund Balance, July 1 $ (1,454,144) $ (1,177,523) $ (979,112) $ (668,209) $ (668,209) $ (586,249) -12.27% Ending Fund Balance, June 30 $ (1,177,523) $ (979,112) $ (668,209) $ (508,209) $ (586,249) $ (531,249) 4.53% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate thier impact on Police and Fire Services. New for Fiscal Year 16-17 was Public Safety combining Fire and Police.
Budget Highlights: Expenditures are for the impact fee Nexus study update FY24. 157
DEVELOPMENT IMPACT FEES - GENERAL
GOVERNMENT
Capital Facilities - General Government 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
General Government $ 213,600 $ 105,096 $ 286,069 $ 150,000 $ 100,158 $ 70,500 City Hall/Public Works/Library $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 213,600 $ 105,096 $ 286,069 $ 150,000 $ 100,158 $ 70,500
EXPENDITURES
Professional Services $ - $ 43,945 $ 13,750 $ - $ 22,500 $ 10,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Municipal Service Review $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ 43,945 $ 13,750 $ - $ 22,500 $ 10,000 Net Revenue/(Expenditures) $ 213,600 $ 61,151 $ 272,319 $ 150,000 $ 77,658 $ 60,500 -59.67% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 213,600 $ 61,151 $ 272,319 $ 150,000 $ 77,658 $ 60,500 -59.67% Beginning Fund Balance, July 1 $ 524,816 $ 738,416 $ 799,567 $ 1,071,886 $ 1,071,886 $ 1,149,544 7.24% Ending Fund Balance, June 30 $ 738,416 $ 799,567 $ 1,071,886 $ 1,221,886 $ 1,149,544 $ 1,210,044 -0.97% Description: New for fiscal year was 16-17 as General Government combining City Hall, Public Works and Library.
Budget Highlights: Expenditures are for the impact fee Nexus study update FY24. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
158
SEWER CONNECTION FEES
SEWER CONNECTION FEES 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 16,904 $ 7,211 $ 5,396 $ - $ 15,741 $ -
Connection Fees $ 128,168 $ 112,959 $ 164,304 $ 100,000 $ 51,034 $ 50,000 TOTAL REVENUES $ 145,072 $ 120,170 $ 169,700 $ 100,000 $ 66,775 $ 50,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 145,072 $ 120,170 $ 169,700 $ 100,000 $ 66,775 $ 50,000 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 145,072 $ 120,170 $ 169,700 $ 100,000 $ 66,775 $ 50,000 Beginning Fund Balance, July 1 $ 951,446 $ 1,096,518 $ 1,216,688 $ 1,386,389 $ 1,386,389 $ 1,453,163 4.82% Ending Fund Balance, June 30 $ 1,096,518 $ 1,216,688 $ 1,386,389 $ 1,486,389 $ 1,453,163 $ 1,503,163 1.13% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of sewer facilities and for oversize lines. The fees are authorized by an ordinance from SKF.
Budget Highlights: No expenditures anticipated in FY24
.
$-
$50,000
$100,000
$150,000
$200,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
159
STORM DRAIN FEES
STORM DRAIN FEES 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 3,375 $ 1,419 $ 968 $ - $ 2,417 $ -
Storm Drain Fees $ 11,131 $ 110,250 $ 81,706 $ 50,000 $ 18,107 $ 18,000 TOTAL REVENUES $ 14,506 $ 111,669 $ 82,674 $ 50,000 $ 20,524 $ 18,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ 23,100 $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ 2,190 $ 184,254 $ - $ - $ - TOTAL EXPENDITURES $ - $ 2,190 $ 184,254 $ - $ 23,100 $ - Net Revenue/(Expenditures) $ 14,506 $ 109,479 $ (101,580) $ 50,000 $ (2,576) $ 18,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 14,506 $ 109,479 $ (101,580) $ 50,000 $ (2,576) $ 18,000 Beginning Fund Balance, July 1 $ 58,367 $ 72,873 $ 182,352 $ 80,772 $ 80,772 $ 78,197 -3.19% Ending Fund Balance, June 30 $ 72,873 $ 182,352 $ 80,772 $ 130,772 $ 78,197 $ 96,197 -26.44% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of storm drain system facilities.
Budget Highlights: No projects are currently budgeted for FY24. $-
$50,000
$100,000
$150,000
$200,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
160
PARKS & RECREATION - NEIGHBORHOOD
PARKD & RECREATION - NEIGHBORHOOD 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAS Grant $ - $ - $ - $ - $ - $ -
Holding $ - $ - $ - $ - $ - $ -
Neighborhood $ 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 TOTAL REVENUES $ 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 Changes in Fund Balance $ - $ - $ - $ - 0.00%
Net Increase/(Decrease) in Fund Balance $ 70,992 $ 57,926 $ 135,740 $ 60,000 $ 60,000 $ 60,000 Beginning Fund Balance, July 1 $ (39,829) $ 31,163 $ 89,089 $ 224,829 $ 224,829 $ 284,829 26.69% Ending Fund Balance, June 30 $ 31,163 $ 89,089 $ 224,829 $ 284,829 $ 284,829 $ 344,829 21.07% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.
Budget Highlights: No expenditures anticipated in FY24
.
$-
$50,000
$100,000
$150,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
161
PARKS & RECREATION - COMMUNITY
PARKS & RECREATION - COMMUNITY 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ -
Regional $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ -
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ - Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 4,147 $ 1,942 $ 1,837 $ - $ 5,809 $ - Beginning Fund Balanc,e July 1 $ 196,634 $ 200,781 $ 202,724 $ 204,561 $ 204,561 $ 210,370 2.84% Ending Fund Balance, June 30 $ 200,781 $ 202,724 $ 204,561 $ 204,561 $ 210,370 $ 210,370 2.84% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.
Budget Highlights: No expenditures anticipated in FY24
.
$(1,000)
$1,000
$3,000
$5,000
$7,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
162
CAPITAL PROJECT TRAFFIC IMPACT ZONE
CAPITAL PROJECT TRAFFIC IMPACT ZONE 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Traffic Impact Fees $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 0.00% Ending Fund Balance, June 30 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 0.00% Description: The primary function of this budget is to construct the improvements necessary due to the development in the K-Mart benefit area. The funds are restricted to use for streets, signals and ramps.
Budget Highlights: None
$-
$5
$10
$15
$20
$25
$30
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
163
EQUIPMENT REPLACEMENT RESERVE
Equipment Replacement Reserve 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Pool $ - $ - $ - $ - $ - $ -
Fire Truck $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 0.00% Ending Fund Balance, June 30 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 0.00% Description: The Primary purpose of this fund is to accumulate reserves for future capital equipment.
Budget Highlights:
$-
$10
$20
$30
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
164
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change
RISK MANAGEMENT
501-0000-515-0561 WORKERS COMP INS CHARGES $ 282,695 $ 303,378 $ 353,231 $ 395,576 $ 395,576 $ 493,811 24.83% 501-0000-515-0562 EMP ASSISTANCE PRGM CHARGES $ 1,311 $ 1,411 $ 1,519 $ 1,731 $ 1,731 $ 2,187 26.34% 501-0000-515-0563 LIFE INSURANCE CHARGES $ 1,758 $ - $ - $ - $ - $ - 501-0000-515-0565 GENERAL LIABILITY INS CHARGES $ 128,162 $ 148,902 $ 201,323 $ 272,103 $ 272,103 $ 345,617 27.02% 501-0000-515-0566 PROPERTY INSURANCE CHARGES $ 19,423 $ 33,127 $ 62,961 $ 95,118 $ 95,118 $ 123,112 29.43% 501-0000-515-0567 VEHICLE INSURANCE CHARGES $ 36,943 $ 42,869 $ 59,397 $ 57,238 $ 57,238 $ 77,967 36.22% 501-0000-515-0568 ERMA PERSONNEL CHARGES $ 40,063 $ 58,572 $ 61,077 $ 67,019 $ 67,019 $ 54,397 -18.83% 501-0000-515-0570 CRIME SHIELD PROGRAM $ - $ - $ - $ - $ 1,890 $ 1,900 TOTAL INSURANCE CHARGES $ 510,354 $ 588,259 $ 739,508 $ 888,785 $ 888,785 $ 1,098,991 23.65% 501-0000-515-0569 RMA RISK MGT ADMIN CHARGES $ 10,801 $ 9,780 $ 2,949 $ 449 $ 449 $ 5,139 1044.54% TOTAL, RISK MANAGEMENT 521,155 $ 598,039 $ 742,457 $ 889,234 $ 889,234 $ 1,104,130 24.17%
CALPERS UAL FUND
502-0000-520-0600 TRANSFERS FROM GENERAL FUND $ - $ 2,918,999 $ 582,707 $ 518,284 $ 518,284 $ - 502-0000-520-0610 TRANSFERS FROM WATER FUND $ - $ - $ - $ - $ - $ - TOTAL CALPERS UAL RESERVES $ - $ 2,918,999 $ 582,707 $ 518,284 $ 518,284 $ -
ECONOMIC STABILIZATION FUND
503-0000-525-0700 TRANSFERS FROM OTHER FUNDS $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ - TOTAL ECONOMIC STABILIZATION FUND $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ -
EQUIPMENT RESERVE FUND
504-0000-530-0800 TRANSFERS FROM OTHER FUNDS $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ - TOTAL EQUIPMENT RESERVE FUND $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ - TOTAL, SURPLUS ALLOCATION $ - $ 4,169,999 $ 832,439 $ 740,405 $ 740,405 $ -
FORGIVABLE LOAN PROGRAM FUND
505-0000-401-0600 RESIDUAL PROPERTY TAX $ - $ - $ - $ 60,000 $ 139,966 $ 130,000 505-0000-401-0620 TRANSFER FROM GENERAL FUND $ - $ - $ - $ - $ - $ 568,544 TOTAL, FORGIVABLE LOAN PROGRAM FUND $ - $ - $ - $ 60,000 $ 139,966 $ 698,544 TOTAL, INTERNAL SERVICE FUNDS $ 521,155 $ 4,768,038 $1,574,896 $ 1,689,639 $ 1,769,605 $ 1,802,674 6.69% Revenues $ 521,155 $ 4,768,038 $1,574,896 $ 1,689,639 $ 1,769,605 $ 1,802,674 6.69% Expenses $ 1,451,642 $ 545,227 $1,705,666 $ 1,128,309 $ 1,138,309 $ 2,488,986 120.59% $ (930,487) $ 4,222,811 $ (130,770) $ 561,330 $ 631,296 $ (686,312)
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
INTERNAL SERVICE FUNDS
165
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change
RISK MANAGEMENT
501-5200-515-5261 WORKERS COMP PREMIUMS $ 203,217 $ 267,713 $ 266,533 $ 395,576 $ 395,576 $ 493,811 24.83% 501-5200-515-5262 EMP ASSIST PRGM PREMIUMS $ 1,352 $ 1,408 $ 1,380 $ 1,731 $ 1,731 $ 2,187 26.34% 501-5200-515-5265 GEN LIABILITY INS PREMIUMS $ 107,420 $ 129,460 $ 198,708 $ 272,103 $ 272,103 $ 345,617 27.02% 501-5200-515-5266 PROPERTY INS PREMIUMS $ 21,649 $ 31,841 $ 65,444 $ 95,118 $ 95,118 $ 123,112 29.43% 501-5200-515-5267 VEHICLE INS PREMIUMS $ 34,785 $ 40,482 $ 51,801 $ 57,238 $ 57,238 $ 77,967 36.22% 501-5200-515-5268 ERMA PERSONNEL PREMIUMS $ 37,738 $ 43,729 $ 60,926 $ 67,019 $ 67,019 $ 54,397 -18.83% 501-5200-515-5269 CSJVRMA ADMIN CHARGES $ 5,981 $ 4,734 $ 2,005 $ 449 $ 449 $ 5,139 1044.54% 501-5200-515-5271 CRIME SHIELD PROGRAM $ - $ - $ - $ - $ 1,890 $ 1,900 TOTAL, RISK MANAGEMENT $ 412,142 $ 519,367 $ 646,797 $ 889,234 $ 889,234 $ 1,104,130 24.17%
CALPERS UAL FUND
502-5300-515-5150 MISCELLANEOUS PLAN $ 300,000 $ - $ 448,184 $ 111,346 $ 111,346 $ 57,062 502-5300-515-5151 PEPRA MISCELLANEOUS PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5152 SAFETY POLICE PLAN $ 300,000 $ - $ 300,000 $ - $ - $ 74,002 502-5300-515-5153 PEPRA SAFETY POLICE PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5154 SAFETY FIRE PLAN $ 250,000 $ 25,860 $ 175,685 $ 127,729 $ 127,729 $ 120,248 502-5300-515-5155 PEPRA SAFETY FIRE PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ 397,981 TOTAL CALPERS UAL FUND $ 850,000 $ 25,860 $ 923,869 $ 239,075 $ 239,075 $ 649,293
ECONOMIC STABILIZATION FUND
503-5400-515-5270 PROFESSIONAL SERVICES $ 2,500 $ - $ - $ - $ - $ - 503-5400-515-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ 185,282 TOTAL ECONIMIC STABILIZATION FUND $ 2,500 $ - $ - $ - $ - $ 185,282
EQUIPMENT RESERVE FUND
504-5500-515-5505 TRANSFER TO OTHER FUNDS $ 187,000 $ - $ 60,000 $ - $ - $ 85,282 504-5500-515-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ 10,000 $ 90,000 TOTAL EQUIPMENT RESERVE FUND 187,000 $ - $ 60,000 $ - $ 10,000 $ 175,282 TOTAL, SURPLUS ALLOCATION $ 1,039,500 $ 25,860 $ 983,869 $ 239,075 $ 249,075 $ 1,009,856 76.33%
FORGIVABLE LOAN PROGRAM FUND
505-9100-519-5372 1491 DRAPER & 1515 SMITH $ - $ - $ 75,000 $ - $ - $ 375,000 505-9100-519-5373 MAGOSH $ - $ - $ - $ - $ - $ -
505-9100-519-5374 STONE PLAZA $ - $ - $ - $ - $ - $ -
505-9100-519-5375 GOLD STANDARD MORTGAGE $ - $ - $ - $ - $ - $ - TOTAL, FORGIVABLE LOAN $ - $ - $ 75,000 $ - $ - $ 375,000 TOTAL, INTERNAL SERVICE FUNDS $ 1,451,642 $ 545,227 $ 1,705,666 $ 1,128,309 $ 1,138,309 $ 2,488,986 120.59% Revenues $ 521,155 $ 4,768,038 $ 1,574,896 $ 1,689,639 $ 1,769,605 $ 1,802,674 6.69% Expenses $ 1,451,642 $ 545,227 $ 1,705,666 $ 1,128,309 $ 1,138,309 $ 2,488,986 120.59% $ (930,487) $ 4,222,811 $ (130,770) $ 561,330 $ 631,296 $ (686,312)
BUDGET PREPARATION WORKSHEET - EXPENSES
CITY OF KINGSBURG
INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2023/24
166
RISK MANAGEMENT FUND
RISK MANAGEMENT FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Insurance Charges $ 510,354 $ 588,259 $ 739,508 $ 888,785 $ 888,785 $ 1,098,991 23.65% Risk Management Administrative Charges $ 10,801 $ 9,780 $ 2,949 $ 449 $ 449 $ 5,139 1044.54% TOTAL REVENUES $ 521,155 $ 598,039 $ 742,457 $ 889,234 $ 889,234 $ 1,104,130 19.46%
EXPENDITURES
Maintenance and Operation $ 412,142 $ 519,367 $ 646,797 $ 889,234 $ 889,234 $ 1,104,130 24.17% TOTAL EXPENDITURES $ 412,142 $ 519,367 $ 646,797 $ 889,234 $ 889,234 $ 1,104,130 24.17% Net Revenue/(Expenditures) $ 109,013 $ 78,672 $ 95,660 $ - $ - $ - Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 109,013 $ 78,672 $ 95,660 $ - $ - $ - Beginning Fund Balance July 1 $ 68,467 $ 177,480 $ 256,152 $ 351,812 $ 351,812 $ 351,812 Transfer to other Funds $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 177,480 $ 256,152 $ 351,812 $ 351,812 $ 351,812 $ 351,812 Description: The Risk Management Fund is an internal service fund that pays all non-medical insurance bills for the City. This includes Workers' Compensations, Employee Assistance Program, Life, Disability, General Liability, Property, Vehicle, and ERMA Personnel insurance, plus administrative fees charged by the Central San Joaquin Valley Risk Management Authority (CSJVRMA). This fund then allocates and charges these insurance costs to each fund and department based on an appropriate allocation basis. The fund's own small administrative costs are also allocated to each fund and department. The fund has a net income and a fund balance of zero each year, following full allocation of its costs.
Budget Highlights: FY23 includes increases to total expenditures based upon portfolio changes and increased anticipated salary costs. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0%
100%
EXPENSES
Wages and Benefits
Maintenance and
Operation 100%
0% REVENUES
Insurance Charges
Risk Management
Administrative Charges
167
CALPERS UAL FUND
CalPERS UAL Reserve FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfers from General Fund surplus $ - $ 2,918,999 $ 582,707 $ 518,284 $ 518,284 $ - Transfers from Water Fund $ - $ -
TOTAL REVENUES $ - $ 2,918,999 $ 582,707 $ 518,284 $ 518,284 $ -
EXPENDITURES
Miscellaneous Plan $ 300,000 $ - $ 448,184 $ 111,346 $ 111,346 $ 57,062 Pepra Miscellaneous Plan $ - $ - $ - $ - $ - $ -
Safety Police Plan $ 300,000 $ - $ 300,000 $ - $ - $ 74,002 Pepra Safety Police Plan $ - $ - $ - $ - $ - $ -
Safety Fire Plan $ 250,000 $ 25,860 $ 175,685 $ 127,729 $ 127,729 $ 120,248 Pepra Safety Fire Plan $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ 397,981
TOTAL EXPENDITURES $ 850,000 $ 25,860 $ 923,869 $ 239,075 $ 239,075 $ 649,293 Net Revenue/(Expenditures) $ (850,000) $ 2,893,139 $ (341,162) $ 279,209 $ 279,209 $ (649,293) Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (850,000) $ 2,893,139 $ (341,162) $ 279,209 $ 279,209 $ (649,293) Beginning Fund Balance July 1 $ - $ (850,000) $ 2,043,139 $ 1,701,977 $ 1,981,186 $ 2,260,395 Ending Fund Balance June 30 $ (850,000) $ 2,043,139 $ 1,701,977 $ 1,981,186 $ 2,260,395 $ 1,611,102 -18.68% Description: The CalPERS UAL Fund is an internal service fund that includes 70% allocation of General Fund Surplus. The funds are restricted to use to help pay down existing pension liability. Council can decide to use the fund to help stabilize future budgets, provide aditional payments to lower longterm liability, or to invest in a 115 Trust.
Budget Highlights: FY22 anticipates the use of UAL fund balance in order to help pay for increasing city liabilities in several funds. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
EXPENSES
Fund Balance Transfer
0%
REVENUES
Transfer from Surplus
168
ECONOMIC STABILIZATION FUND
Economic Stabilization Reserve FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from General Fund surplus $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ - TOTAL REVENUES $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ -
EXPENDITURES
Transfer to other funds $ 2,500 $ - $ - $ - $ - $ 185,282 TOTAL EXPENDITURES $ 2,500 $ - $ - $ - $ - $ 185,282
Net Revenue/(Expenditures) $ (2,500) $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ (185,282) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (2,500) $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ (185,282) Beginning Fund Balance July 1 $ - $ (2,500) $ 623,000 $ 747,866 $ 747,866 $ 858,927 Ending Fund Balance June 30 $ (2,500) $ 623,000 $ 747,866 $ 858,927 $ 858,927 $ 673,645 -21.57% Description: The Economic Stabilization Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above the 20% policy reserve). The funds are restricted to use to help stabilize future budgets in the instance of lower than anticipated revenues (including more volitive revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council.
Budget Highlights: FY22 does not anticipate the use of the stabilization fund balance as we are forecasting regular revenues to cover costs. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0%
EXPENSES
Fund Balance Transfer
0% REVENUES
Transfer from Surplus
169
EQUIPMENT RESERVE FUND
Equipment Reserve FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from General Fund surplus $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ - $ - $ - $ -
TOTAL REVENUES $ - $ 625,500 $ 124,866 $ 111,061 $ 111,061 $ -
EXPENDITURES
Transfer to other funds $ 187,000 $ - $ 60,000 $ - $ - $ 85,282 Professional Services $ - $ - $ - $ - $ 10,000 $ 90,000 TOTAL EXPENDITURES $ 187,000 $ - $ 60,000 $ - $ 10,000 $ 175,282 Net Revenue/(Expenditures) $ (187,000) $ 625,500 $ 64,866 $ 111,061 $ 101,061 $ (175,282) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (187,000) $ 625,500 $ 64,866 $ 111,061 $ 101,061 $ (175,282) Beginning Fund Balance July 1 $ - $ (187,000) $ 438,500 $ 503,366 $ 503,366 $ 604,427 Transfer from Surplus Funds $ - $ -
Ending Fund Balance June 30 $ (187,000) $ 438,500 $ 503,366 $ 614,427 $ 604,427 $ 429,145 -30.16% Description: The Equipment Reserve Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above 20% reserve policy). The funds are restricted to be used as a 'drop account' to help fund larger capital equipment items or to provided needed capital during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant 'catch-up' years.
Budget Highlights: Funds will be transferred to the General Fund for capital improvement expenses for FY23. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
49%
51%
EXPENSES
Fund Balance Transfer
0% 0%
REVENUES
Transfer from Surplus
170
FORGIVABLE LOAN PROGRAM FUND
Forgivable Loan Program Fund FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Residual Property Tax $ - $ - $ - $ 60,000 $ 139,966 $ 130,000 Transfer from Surplus Funds $ - $ - $ - $ - $ - $ 568,544 TOTAL REVENUES $ - $ - $ - $ 60,000 $ 139,966 $ 698,544
EXPENDITURES
1491 Draper & 1515 Smith $ - $ - $ 75,000 $ - $ - $ 375,000 Magosh $ - $ - $ - $ - $ - $ -
Stone Plaza $ - $ - $ - $ - $ - $ -
Gold Standard Mortgage $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ 75,000 $ - $ - $ 375,000
Net Revenue/(Expenditures) $ - $ - $ (75,000) $ 60,000 $ 139,966 $ 323,544 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ (75,000) $ 60,000 $ 139,966 $ 323,544 Beginning Fund Balance July 1 $ - $ - $ - $ (75,000) $ (75,000) $ 64,966 Ending Fund Balance June 30 $ - $ - $ (75,000) $ (15,000) $ 64,966 $ 388,510 Description: The Forgivable Loan Program Fund is an internal service fund that includes Budget Highlights:
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
0%
EXPENSES
Fund Balance Transfer
55% 45%
REVENUES
Transfer from Surplus
171
Estimated Projected
Beginning
Fund Balance Grant Transfers Total Capital Transfers Total Net Ending Fund
Balance
6/30/2023 Funds In Revenue Projects Out Expenses Result 6/30/2024
FEDERAL PROJECTS
030 CDBG-20th Street Project (215,932) - - - - - - - (215,932)
CMAQ/RSTP
038 Sierra St. Traffic Signal Synchronization - - - - - - - - - 039 Sierra St. Transit Stop - - - - - - - - -
043 Sierra St. Reconstruction - - - - - - - - -
045 Rafer Johnson Drive/Sierra St. - - - - - - - - -
049 6th Avenue Reconstruction - - - - - - - - -
054 18th/Kern Lighted Crosswalk - - - - - - - - -
055 Bethel Ave Improvement - - - - - - - - -
056 Madsen Avenue Reconst Sierra to Stroud (60,331) - - - - - - - (60,331) 057 Madsen Ave Bike Path Stroud to Kamm - - - - - - - - - 058 Bethel/Sierra Roundabout 8,538 - - - - - - - 8,538
059 Mehlert Ave Reconstruction - - - - - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - 58,700 - 58,700 - - - 58,700 58,700 -
061 18th Ave Sidewalks-Stroud-Klepper - 145,000 - 145,000 - - - 145,000 145,000 062 18th Ave Sidewalks-Sierra-Stroud - 145,000 - 145,000 - - - 145,000 145,000 GRANTS
031 Park Improvement Grants - 1,244,000 - 1,244,000 1,244,000 - 1,244,000 - 032 Transient Orientated Development Grant - 445,000 - 445,000 445,000 - 445,000 - - 033 San Joaquin Valley Air Grant 21 - - - - - - - 21
-
034 SLESF COPS 13,970 150,000 - 150,000 - 150,000 150,000 - 13,970 -
036 ARPA FUND 1,690,767 - - - - 298,000 298,000 (298,000) 1,392,767 -
108 ACT TASK FORCE Grant 10,171 192,248 - 192,248 - 192,248 192,248 - 10,171 109 SCHOOL RESOURCE OFFICER - - - - - - - - -
110 KJUHSD SRO - 132,665 - 132,665 - 132,665 132,665 - - 111 ELEMENTARY SRO - 132,665 - 132,665 - 132,665 132,665 - - 120 TRI-COUNTY EMT PARAMEDIC - 405,057 - 405,057 - 405,057 405,057 - - 1,447,205 3,050,335 - 3,050,335 1,689,000 1,310,636 2,999,636 50,700 1,497,905 City of Kingsburg
Summary of Grants and Federal Projects Funds
2023-2024 Fiscal Year Budget
172
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL BUDGET PROJECTED PROPOSED Change FEDERAL PROJECTS:
CDBG
030-0000-423-0503 19TH, 20TH & 21ST PROJECT $ - $ - $ - $ - $ - $ - 030-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ -
030-0000-423-0597 SENIOR CENTER IMPROVEMENTS $ - $ 17,983 $ 171,520 $ - $ - $ - TOTAL $ - $ 17,983 $ 171,520 $ - $ - $ -
PARK IMPROVEMENTS
031-0000-423-0310 HOUSING RELATED PK GRANT $ - $ - $ - $ - $ - $ - 031-0000-451-0101 PROP 68 GRANT-ATHWAL PARK RESTROOM $ - $ - $ - $ 185,000 $ 185,000 $ - -100.00% 031-0000-451-0102 PROP 68 GRANT-DOG PARK $ - $ - $ - $ - $ - $ 1,244,000 TOTAL $ - $ - $ - $ 185,000 $ 185,000 $ 1,244,000 572.43%
SIERRA ST SIGNAL SYNCHRO
038-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ -
038-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SIERRA ST TRANSIT STOP
039-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ -
039-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SIERRA ST RECON RAF TO 99
043-0000-423-0608 STPL GRANTS $ - $ - $ - $ - $ - $ -
043-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
10TH AND UNION LIGHTED CR
044-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ -
044-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
RAF/SIERRA ST LIGHTED CROSSWALK
045-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ -
045-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SIERRA ST SIDEWALK 16-18
048-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ -
048-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
6TH ST RECONSTRUCT
049-0000-423-0608 STPL GRANTS $ - $ - $ - $ - $ - $ -
049-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
18TH AVE SIDEWALK
052-0000-423-0610 CML GRANTS $ 1,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 1,000 $ - $ - $ - $ - $ -
10TH AVENUE RECONSTRUCT
053-0000-423-0607 CML GRANTS $ - $ 3,803 $ 14,355 $ - $ - $ - 053-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - ` $ - $ 3,803 $ 14,355 $ - $ - $ -
18TH/KERN LIGHTED CROSSWALK
054-0000-423-0607 CML GRANTS $ 93,769 $ 5,065 $ 16,594 $ - $ - $ - 054-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL 93,769 $ 5,065 $ 16,594 $ - $ - $ -
BETHEL AVENUE IMPROVEMENTS
055-0000-423-0607 CML GRANTS 276,139$ $ - $ - $ - $ - $ - 055-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL 276,139$ $ - $ - $ - $ - $ -
MADSEN AVE RECONST SIERRA TO STROUD
056-0000-423-0607 CML GRANTS $ - $ 52,430 $ 538,715 $ - $ 6,860 $ - 056-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ 52,430 $ 538,715 $ - $ 6,860 $ -
MADSEN AVE BIKE PATH-STROUD TO KAMM
057-0000-423-0607 CML GRANTS $ 53,979 $ 11,096 $ 218,629 $ 164,659 $ 238,119 $ - -100.00% 057-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL 53,979 $ 11,096 $ 218,629 $ 164,659 $ 238,119 $ - -100.00%
BETHEL/SIERRA ROUNDABOUT
058-0000-423-0607 CMAQ GRANTS $ 56,000 $ 79,648 $ 93,680 $ 1,075,000 $ 1,232,710 $ - -100.00% 058-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 56,000 $ 79,648 $ 93,680 $ 1,075,000 $ 1,232,710 $ - -100.00%
MEHLERT AVE RECONSTRUCTION
059-0000-423-0607 CMAQ GRANTS $ 5,260 $ 2,104 $ 226,881 $ - $ - $ - 059-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 5,260 $ 2,104 $ 226,881 $ - $ - $ -
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
173
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL BUDGET PROJECTED PROPOSED Change FEDERAL PROJECTS:
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2023/24
12TH AVE SIDEWALKS-STROUD-ASLAN
060-0000-423-0607 CMAQ GRANTS $ - $ 3,000 $ 9,000 $ 58,700 $ - $ 58,700 0.00% 060-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ 3,000 $ 9,000 $ 58,700 $ - $ 58,700 0.00%
18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS $ - $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 145,000 38.36% 061-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 145,000 38.36% 18TH AVE SIDEWALKS-SIERRA-STROUD
062-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ 145,000 062-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 146,957 $ 65,000 $ - -100.00% TOTAL $ - $ - $ - $ 146,957 $ 65,000 $ 145,000 -1.33%
TRANSIENT ORIENTED DEVELOPMENT
032-0000-421-0106 TOD GRANT $ - $ 70,400 $ 67,600 $ 445,000 $ - $ 445,000 0.00% 032-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ 70,400 $ 67,600 $ 445,000 $ - $ 445,000 0.00%
SAN JOAQUIN VALLEY AIR GRANT
033-0000-421-0106 PUBLIC BENEFIT GRANT $ - $ - $ - $ - $ - 033-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
COPS SLESF
034-0000-421-0106 COPS SLESF GRANT 155,948$ $ 156,727 $ 161,285 $ 150,000 $ 150,000 $ 150,000 0.00% 034-0000-451-0101 INTEREST . $ - $ 825 $ - $ 1,861 $ -
TOTAL 155,948$ $ 156,727 $ 162,110 $ 150,000 $ 151,861 $ 150,000 0.00%
LINNAEA VILLAS PUBLIC PROJECT
035-0000-421-0106 LINNAEA VILLAS PUBLIC PROJECT $ - $ 1,029,644 $ 714,429 $ - $ 210,162 $ - 035-0000-471-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ 1,029,644 $ 714,429 $ - $ 210,162 $ -
ARPA FUND
036-0000-421-0106 ARPA FUNDS $ - $ - $ 1,448,245 $ 1,448,245 $ 1,448,245 $ - -100.00% 036-0000-451-0101 INTEREST $ - $ - $ 6,582 $ - $ 31,518 $ - TOTAL $ - $ - $ 1,454,827 $ 1,448,245 $ 1,479,763 $ - -100.00%
ACT TASK FORCE
108-0000-463-0119 ACT TASK FORCE GRANT 154,110$ $ 133,195 $ 166,862 $ 147,530 $ 167,249 $ 192,248 30.31% 108-0000-451-0101 INTEREST $ - $ - $ 116 $ - $ 273 $ -
108-0000-463-0100 MISCELLANEOUS $ - $ - $ 1,846 $ 264 $ - TOTAL 154,110$ $ 133,195 $ 168,824 $ 147,530 $ 167,786 $ 192,248 14.58%
SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT $ 95,602 $ 490.84 $ 98,439 $ 152,362 $ 152,362 $ - -100.00% 109-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ 95,602 $ 491 $ 98,439 $ 152,362 $ 152,362 $ - -100.00%
KJUHSD SRO
110-0000-463-0119 SRO GRANT $ - $ - $ - $ - $ - $ 132,665 110-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ 132,665
ELEMENTARY SRO
111-0000-463-0119 SRO GRANT $ - $ - $ - $ - $ - $ 132,665 111-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ 132,665
TRI-COUNTY EMT PARAMEDIC
120-0000-422-0400 TRI-COUNTY-EMTPARAMEDIC $ - $ - $ - $ 384,000 $ 384,000 $ 405,057 5.48% 120-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ 384,000 $ 384,000 $ 405,057 5.48%
TOTAL GRANTS & FEDERAL PROJECTS 885,546$ $ 521,853 $ 4,004,192 $ 4,462,253 $ 4,287,988 $ 3,050,335 15.55% TOTAL TRANSFERS IN $ - $ - $ - $ - $ - $ -
TOTAL, GRANTS & FED PROCECTS FUNDS 885,546$ $ 521,853 $ 4,004,192 $ 4,462,253 $ 4,287,988 $ 3,050,335 15.55% Revenues 885,546$ $ 521,853 4,004,192$ 4,462,253$ 4,287,988$ 3,050,335$ 15.55% Expenses $ - $ - $ - $ 438,900 $ 475,797 2,999,636$
885,546$ $ 521,853 4,004,192$ 4,023,353$ 3,812,191$ $ 50,699 -100.00% 174
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CDBG
030-9100-549-5730 19TH, 20TH & 21ST $ - $ - $ - $ - $ - $ - 030-9100-549-5732 SMITH STREET RECONSTRUCTION $ - $ - $ - $ - $ - 030-9100-549-5733 SENIOR CENTER IMPROVEMENTS $ 17,983 $ 60,287 $ 132,282 $ - $ - $ - CDBG TOTAL $ 17,983 $ 60,287 $ 132,282 $ - $ - $ -
PARK IMPROVEMENTS
031-9100-549-5713 PARK IMPROVEMENTS TOTAL $ 75,000 $ - $ - $ - $ - 031-9100-549-5743 SOLAR INSTALLATION SENIOR BLG $ - $ - $ - $ - $ - 031-9100-549-5744 PROP 68 GRANT-ATHWAL PARK RESTROOM $ - $ - $ - $ 185,000 $ 185,000 031-9100-549-5745 PROP 68 GRANT-DOG PARK $ - $ - $ - $ - $ - $ 1,244,000 PARK IMPROVEMENTS TOTAL $ 75,000 $ - $ - $ 185,000 $ 185,000 $ 1,244,000
SIERRA ST SIGNAL SYNCHRO
038-9100-549-5729 SIERRA ST SIGNALS SYNCHRO $ - $ - $ - $ - $ - $ -
SIERRA ST TRANSIT STOP
039-9100-549-5731 SIERRA ST TRANSIT STOP $ - $ - $ - $ - $ - $ - SIERRA ST RECON RAF TO 99
043-9100-549-5735 SIERRA ST RECON RJD $ - $ - $ - $ - $ - $ - 10TH AND UNION LIGHTED CR
044-9100-549-5736 10TH & UNION LIGHTED CROS $ - $ - $ - $ - $ - $ -
SIERRA ST LIGHTED CROSSWALK
045-9100-549-5742 SIERRA ST LIGHTED CROSSWA $ - $ - $ - $ - $ - $ - SIERRA ST SIDEWALK 16-18
048-9100-549-5740 SIERRA ST SIDEWALK 16-18 $ - $ - $ - $ - $ - $ - 6TH ST RECONSTRUCT
049-9100-549-5741 6TH ST RECONSTRUCT $ - $ - $ - $ - $ - $ - 10TH AVE RECONSTRUCTION
053-9100-549-5746 SIERRA TO STROUD $ - $ - $ -
053-9100-549-5747 10TH AVE BIKE TRAIL $ 7,026 $ 3,803 $ 16,718 10TH AVE RECONS TOTAL $ 7,026 $ 3,803 $ 16,718 $ - $ - $ - 18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 115,318 $ 5,721 $ 18,127 $ - $ - $ -
BETHEL AVENUE IMPROVEMENTS
055-9100-549-5747 BETHEL AVENUE IMPROVEMENTS $ 13,461 $ 44,424 $ - $ - $ - $ -
MADSEN AVE RECON SIERRA-STROUD
056-9100-549-5746 MADSEN AVE RECONSTRUCT $ 22,562 $ 52,430 $ 555,486 $ - $ 22,860 $ -
MADSEN AV BIKE PATH STROUD-KAMM
057-9100-549-5749 MADSEN AVE BIKE PATH $ 104,677 $ 39,430 $ 310,827 $ 164,659 $ 164,659 -100.00%
BETHEL/SIERRA ROUNDABOUT
058-9100-549-5744 BETHEL/SIERRA ROUNDABOUT $ 48,000 $ 79,110 $ 93,680 $ 1,075,000 $ 1,232,710 -100.00%
MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ 21,389 $ 2,377 $ 256,277 $ - $ - 0.00% 12TH AVE SIDEWALKS-STROUD-ASLAN
060-9100-549-5751 12TH AVE SIDEWALKS $ - $ 3,000 $ 9,000 $ 58,700 $ 58,700 -100.00% 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-9100-549-5752 18TH AVE SIDEWALKS $ - $ 4,400 $ 18,414 $ 104,800 $ 104,800 -100.00% 18TH AVE SIDEWALKS-SIERRA-STROUD
062-9100-549-5752 18TH AVE SIDEWALKS $ - $ - $ - $ 146,957 $ 146,957 -100.00%
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
175
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
GRANTS:
TRANSIENT ORIENTED DEVELOPMENT
032-9100-549-5270 TOD PROGRAM $ 9,200 $ 61,200 $ 67,600 $ 445,000 $ - $ 445,000 0.00%
SAN JOAQUIN VALLEY AIR GRANT
033-9100-549-5715 PUBLIC BENEFIT GRANT $ - $ - $ - $ - $ - $ -
COPS SLESF
034-9100-549-5505 TRANSFER TO OTHER FUNDS $ 100,000 $ 150,000 $ 150,000 $ 330,162 $ 330,162 $ 150,000 -54.57%
LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ - $ 1,318,317 $ 407,147 $ - $ 129,227 $ -
ARPA FUND
036-9100-549-5341 ARPA $ - $ - $ - $ 1,115,000 $ 1,237,241 $ 298,000 -73.27%
ACT TASK FORCE
108-3400-549-5101 SALARIES $ 94,236 $ 85,442 $ 97,148 $ 85,635 $ 85,635 $ 82,147 -4.07% 108-3400-549-5102 OVERTIME $ 1,439 $ 3,292 $ 3,378 $ 3,500 $ 3,500 $ 20,000 471.43% 108-3400-549-5121 FICA $ 7,396 $ 6,849 $ 6,704 $ 6,819 $ 6,819 $ 7,814 14.60% 108-3400-549-5122 PERS-UAL $ - $ 781 $ 11,494 $ 9,536 $ 9,536 $ 7,802 -18.18% 108-3400-549-5123 PERS-PAYROLL $ 10,118 $ 10,293 $ 10,252 $ 10,484 $ 10,484 $ 10,269 -2.05% 108-3400-549-5125 MEDICAL $ 3,042 $ 1,791 $ 1,795 $ 1,806 $ 11,712 $ 13,165 628.96% 108-3400-549-5127 WORKERS COMP $ 5,686 $ 5,991 $ 6,975 $ 7,811 $ 7,811 $ 6,998 -10.41% 108-3400-549-5129 UNIFORM ALLOWANCE $ 1,057 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 0.00% 108-3400-549-5131 EAP $ 17 $ 8 $ 12 $ 15 $ 15 $ 13 -13.33% 108-3400-549-5133 LIFE INSURANCE $ 38 $ 36 $ 36 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS 123,030 $ 115,482 $ 138,795 $ 126,642 $ 136,548 $ 149,244 17.85% 108-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ 1,000 $ 1,000 $ 1,000 $ 1,200 20.00% 108-3400-549-5210 DEPT TOOLS $ - $ 580 $ 23 $ 500 $ 500 $ 600 20.00% 108-3400-549-5216 COMMUNICATIONS $ 548 $ 560 $ 1,060 $ 1,100 $ 1,100 $ 1,100 0.00% 108-3400-549-5222 VEHICLE MAINTENANCE $ 1,177 $ 1,605 $ 1,225 $ 3,500 $ 3,500 $ 3,500 0.00% 108-3400-549-5224 FUELS $ 4,867 $ 5,300 $ 5,727 $ 8,000 $ 2,500 $ 10,000 25.00% 108-3400-549-5261 LIABILITY INSURANCE $ 1,596 $ 877 $ 1,655 $ 2,357 $ 2,357 $ 1,986 -15.74% 108-3400-549-5262 PROPERTY INSURANCE $ 242 $ 195 $ 517 $ 824 $ 824 $ 708 -14.08% 108-3400-549-5263 VEHICLE INSURANCE $ 905 $ 765 $ 1,061 $ 1,022 $ 1,022 $ 1,567 53.33% 108-3400-549-5264 ERMA $ 499 $ 245 $ 502 $ 581 $ 581 $ 313 -46.13% 108-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 135 $ 58 $ 24 $ 4 $ 4 $ 30 650.00% 108-3400-549-5296 TRAINING & EDUCATION $ - $ 14 $ 1,065 $ 2,000 $ 517 $ 2,000 0.00% MATERIAL & SERVICES 9,968 $ 10,199 $ 13,859 $ 20,888 $ 13,905 $ 23,004 10.13% 108-3400-549-5701 CAPITAL OUTLAY $ 2,024 $ - $ 51 $ - $ 66,608 $ 20,000 TOTAL, ACT TASK FORCE 135,022 $ 125,681 $ 152,704 $ 147,530 $ 217,061 $ 192,248 30.31%
SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES $ 42,578 $ 81,747 $ 91,619 $ 78,389 $ 78,389 $ - -100.00% 109-3400-549-5102 OVERTIME $ 4,722 $ 4,201 $ 2,268 $ 4,000 $ 4,000 $ - -100.00% 109-3400-549-5121 FICA $ 3,849 $ 6,513 $ 6,887 $ 6,303 $ 6,303 $ - -100.00% 109-3400-549-5122 PERS-UAL $ - $ 37,446 $ 10,345 $ 8,729 $ 8,729 $ - -100.00% 109-3400-549-5123 PERS-PAYROLL $ 24,987 $ 11,989 $ 13,261 $ 15,754 $ 7,262 $ - -100.00% 109-3400-549-5125 MEDICAL $ 9,903 $ 19,739 $ 21,877 $ 17,023 $ 7,871 $ - -100.00% 109-3400-549-5127 WORKERS COMP $ 2,843 $ 5,991 $ 6,975 $ 7,811 $ 7,811 $ - -100.00% 109-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ - -100.00% 109-3400-549-5131 EAP $ 9 $ 8 $ 18 $ 15 $ 15 $ - -100.00% 109-3400-549-5133 LIFE INSURANCE $ 35 $ 27 $ 29 $ 36 $ 36 $ - -100.00% TOTAL WAGES & BENEFITS 89,925 $ 168,662 $ 154,279 $ 139,060 $ 121,415 $ - -100.00% 109-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ 1,000 $ 2,000 $ 2,000 $ - -100.00% 109-3400-549-5210 DEPT TOOLS $ - $ - $ 349 $ 500 $ 500 $ - -100.00% 109-3400-549-5216 COMMUNICATIONS $ - $ 44 $ 972 $ 1,100 $ 1,100 $ - -100.00% 109-3400-549-5222 VEHICLE MAINTENANCE $ 3,987 $ - $ 305 $ 500 $ 500 $ - -100.00% 109-3400-549-5224 FUELS $ - $ - $ 2,700 $ 4,000 $ 4,500 $ - -100.00% 109-3400-549-5261 LIABILITY INSURANCE $ 798 $ 820 $ 2,400 $ 2,304 $ 2,304 $ - -100.00% 109-3400-549-5262 PROPERTY INSURANCE $ 121 $ 182 $ 751 $ 805 $ 805 $ - -100.00% 109-3400-549-5263 VEHICLE INSURANCE $ 453 $ 765 $ 1,061 $ 1,022 $ 1,022 $ - -100.00% 109-3400-549-5264 ERMA $ 249 $ 229 $ 728 $ 567 $ 567 $ - -100.00% 109-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 68 $ 54 $ 35 $ 4 $ 4 $ - -100.00% 109-3400-549-5296 TRAINING & EDUCATION $ - $ - $ 500 $ 500 $ 500 $ - -100.00% MATERIAL & SERVICES 5,676 $ 2,095 $ 10,800 $ 13,302 $ 13,802 $ - -100.00% 109-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER 95,601 $ 170,756 $ 165,079 $ 152,362 $ 135,217 $ - -100.00%
KJUHSD SRO GRANT
110-3400-549-5101 SALARIES $ - $ - $ - $ - $ - $ 74,448 110-3400-549-5102 OVERTIME $ - $ - $ - $ - $ - $ 4,000
110-3400-549-5121 FICA $ - $ - $ - $ - $ - $ 6,001
110-3400-549-5122 PERS-UAL $ - $ - $ - $ - $ - $ 7,074
110-3400-549-5123 PERS-PAYROLL $ - $ - $ - $ - $ - $ 9,288 110-3400-549-5125 MEDICAL $ - $ - $ - $ - $ - $ 8,693
110-3400-549-5127 WORKERS COMP $ - $ - $ - $ - $ - $ 6,998 110-3400-549-5129 UNIFORM ALLOWANCE $ - $ - $ - $ - $ - $ 1,000 110-3400-549-5131 EAP $ - $ - $ - $ - $ - $ 13
110-3400-549-5133 LIFE INSURANCE $ - $ - $ - $ - $ - $ 36 TOTAL WAGES & BENEFITS - - - - $ - $ 117,551
110-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ - $ - $ 1,200 110-3400-549-5210 DEPT TOOLS $ - $ - $ - $ - $ - $ 600
110-3400-549-5216 COMMUNICATIONS $ - $ - $ - $ - $ - $ 1,100 110-3400-549-5222 VEHICLE MAINTENANCE $ - $ - $ - $ - $ - $ 500 110-3400-549-5224 FUELS $ - $ - $ - $ - $ - $ 5,000
110-3400-549-5261 LIABILITY INSURANCE $ - $ - $ - $ - $ - $ 2,059 110-3400-549-5262 PROPERTY INSURANCE $ - $ - $ - $ - $ - $ 733 110-3400-549-5263 VEHICLE INSURANCE $ - $ - $ - $ - $ - $ 1,567 110-3400-549-5264 ERMA $ - $ - $ - $ - $ - $ 324
110-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ - $ - $ - $ 31 110-3400-549-5296 TRAINING & EDUCATION $ - $ - $ - $ - $ - $ 2,000 176
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2023/24
MATERIAL & SERVICES - - - $ - $ - $ 15,114
110-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER - $ - $ - $ - $ - $ 132,665
ELEMENTARY SRO GRANT
111-3400-549-5101 SALARIES $ - $ - $ - $ - $ - $ 74,448 111-3400-549-5102 OVERTIME $ - $ - $ - $ - $ - $ 4,000
111-3400-549-5121 FICA $ - $ - $ - $ - $ - $ 6,001
111-3400-549-5122 KJUHSD SRO $ - $ - $ - $ - $ - $ 7,074 111-3400-549-5123 PERS-PAYROLL $ - $ - $ - $ - $ - $ 9,288 111-3400-549-5125 MEDICAL $ - $ - $ - $ - $ - $ 8,693
111-3400-549-5127 WORKERS COMP $ - $ - $ - $ - $ - $ 6,998 111-3400-549-5129 UNIFORM ALLOWANCE $ - $ - $ - $ - $ - $ 1,000 111-3400-549-5131 EAP $ - $ - $ - $ - $ - $ 13
111-3400-549-5133 LIFE INSURANCE $ - $ - $ - $ - $ - $ 36 TOTAL WAGES & BENEFITS - - - - $ - $ 117,551
111-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ - $ - $ 1,200 111-3400-549-5210 DEPT TOOLS $ - $ - $ - $ - $ - $ 600
111-3400-549-5216 COMMUNICATIONS $ - $ - $ - $ - $ - $ 1,100 111-3400-549-5222 VEHICLE MAINTENANCE $ - $ - $ - $ - $ - $ 500 111-3400-549-5224 FUELS $ - $ - $ - $ - $ - $ 5,000
111-3400-549-5261 LIABILITY INSURANCE $ - $ - $ - $ - $ - $ 2,059 111-3400-549-5262 PROPERTY INSURANCE $ - $ - $ - $ - $ - $ 733 111-3400-549-5263 VEHICLE INSURANCE $ - $ - $ - $ - $ - $ 1,567 111-3400-549-5264 ERMA $ - $ - $ - $ - $ - $ 324
111-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ - $ - $ - $ 31 111-3400-549-5296 TRAINING & EDUCATION $ - $ - $ - $ - $ - $ 2,000 MATERIAL & SERVICES - - - $ - $ - $ 15,114
111-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER - $ - $ - $ - $ - $ 132,665
TRI-COUNTY EMT PARAMEDIC
120-6100-549-5101 SALARIES $ - $ - $ - $ 187,000 $ 187,000 $ 208,088 11.28% 120-6100-549-5102 OVERTIME $ - $ - $ - $ 74,000 $ 74,000 $ - -100.00% 120-6100-549-5121 FICA $ - $ - $ - $ 20,000 $ 20,000 $ 15,919 -20.41% 120-6100-549-5123 PERS-PAYROLL $ - $ - $ - $ 22,000 $ 22,000 $ 22,917 4.17% 120-6100-549-5125 MEDICAL $ - $ - $ - $ 15,000 $ 30,000 $ 52,882 252.55% 120-6100-549-5127 WORKERS COMP $ - $ - $ - $ - $ - $ 33,968 120-6100-549-5129 UNIFORM ALLOWANCE $ - $ - $ - $ 3,000 $ 3,000 $ 3,000 0.00% 120-6100-549-5131 EAP $ - $ - $ - $ - $ - $ 144
120-6100-549-5133 LIFE INSURANCE $ - $ - $ - $ 100 $ 100 $ 108 8.00% TOTAL WAGES & BENEFITS $ - $ - $ - $ 321,100 $ 336,100 $ 337,026 4.96% 120-6100-549-5210 DEPT TOOLS & SUPPLIES $ - $ - $ - $ 20,000 $ 28,000 $ 20,000 0.00% 120-6100-549-5224 FUELS $ - $ - $ - $ - $ - $ -
120-6100-549-5261 LIABILITY INSURANCE $ - $ - $ - $ - $ - $ 22,023 120-6100-549-5262 PROPERTY INSURANCE $ - $ - $ - $ - $ - $ 8,076 120-6100-549-5263 VEHICLE INSURANCE $ - $ - $ - $ - $ - $ 1,380 120-6100-549-5264 ERMA $ - $ - $ - $ - $ - $ 3,466
120-6100-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ - $ - $ - $ 286 120-6100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 8,000 $ 17,497 $ 8,000 0.00% 120-6100-549-5296 TRAINING & EDUCATION $ - $ - $ - $ 4,800 $ 9,200 $ 4,800 0.00% TOTAL MAINT. & OPERATIONS $ - $ - $ - $ 32,800 $ 54,697 $ 68,032 107.41% 120-6100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 85,000 $ 85,000 $ - -100.00% $ - $ - $ - $ 85,000 $ 85,000 $ - -100.00%
120-6100-549-5505 TRANSFERS $ - $ - $ - $ -
TOTAL, TRI-COUNTY EMT PARAMEDIC $ - $ - $ - $ 438,900 $ 475,797 $ 405,057 -7.71% Revenues $ 885,546 $ 521,853 $ 4,004,192 $ 4,462,253 $ 4,287,988 $ 3,050,335 -31.64% Expenses $ - $ - $ - $ 438,900 $ 475,797 $ 2,999,636 583.44% $ 885,546 $ 521,853 $ 4,004,192 $ 4,023,353 $ 3,812,191 $ 50,699 -100.00% 177
COMMUNITY DEVELOPMENT BLOCK GRANT
Community Development Block Grant 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CDBG Revenue $ - $ - $ - $ - - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -
EXPENDITURES
Capital Outlay $ 17,983 $ 60,287 $ 132,282 $ - $ - $ -
TOTAL EXPENDITURES $ 17,983 $ 60,287 $ 132,282 $ - $ - $ - Net Revenue/(Expenditures) $ (17,983) $ (60,287) $ (132,282) $ - $ - $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (17,983) $ (60,287) $ (132,282) $ - $ - $ - Beginning Fund Balance, July 1 $ (5,379) $ (23,362) $ (83,649) $ (215,932) $ (215,932) $ (215,932) Ending Fund Balance, June 30 $ (23,362) $ (83,649) $ (215,932) $ (215,932) $ (215,932) $ (215,932) Description: The Community Development Block Grant Program provides funds from the U.S. Department of Housing and Urban Development on a pass-through from Fresno County for the purpose of benefiting low-moderate income persons.
Budget Highlights: Funding includes a solar installation at the Senior Center. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
178
PARK IMPROVEMENT GRANTS
Park Improvements 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Prop 68 Grant- Dog Park $ - $ - $ - $ - $ - $ 1,244,000 Prop 68 Grant-Athwal park restroom $ - $ - $ - $ 185,000 $ 185,000 $ - TOTAL REVENUES $ - $ - $ - $ 185,000 $ 185,000 $ 1,244,000
EXPENDITURES
Capital Outlay $ 75,000 $ - $ - $ 185,000 $ 185,000 $ 1,244,000 TOTAL EXPENDITURES $ 75,000 $ - $ - $ 185,000 $ 185,000 $ 1,244,000 Net Revenue/(Expenditures) (75,000)$ $ - $ - $ - $ - $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance (75,000)$ $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ 75,000 $ - $ - $ - $ - $ - Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ -
Description: This fund is designated for our particpation in the State's Housing Related Park Grant program and the State| PROP 68 Park Grants.
Budget Highlights: FY24 revenues and expenditures will be used to improve the Laurel St. Dog Park. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
179
TRANSIENT ORIENTED DEVELOPMENT (TOD) GRANT
TOD Grant 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transit Oriented Development Grant $ - $ 70,400 $ 67,600 $ 445,000 $ - $ 445,000 Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ 70,400 $ 67,600 $ 445,000 $ - $ 445,000
EXPENDITURES
Capital Outlay $ 9,200 $ 61,200 $ 67,600 $ 445,000 $ - $ 445,000 TOTAL EXPENDITURES $ 9,200 $ 61,200 $ 67,600 $ 445,000 $ - $ 445,000 Net Revenue/(Expenditures) $ (9,200) $ 9,200 $ - $ - $ - $ - Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (9,200) $ 9,200 $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ (9,200) $ - $ - $ - $ - Ending Fund Balance, June 30 $ (9,200) $ - $ - $ - $ - $ - Description: This fund is designated for the Measure C Transit Oriented Development Program funds for the development of downtown Kingsburg Strategic Plan to develop transit, pedestrian, and parking strategies that support redevelopment of downtown area.
Budget Highlights: The project will be completed in FY24. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
180
SAN JOAQUIN VALLEY AIR GRANT
Public Benefit Grant 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
San Joaquin Valley Air Grant $ - $ - $ - $ - $ - $ -
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -
EXPENDITURES
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ 21 $ 21 $ 21 $ 21 $ 21 Ending Fund Balance, June 30 $ 21 $ 21 $ 21 $ 21 $ 21 $ 21 Description: This fund is designated for the San Joaquin Valley Air Grant for the purchase of clean air vehicles to improve the health and quality of life for all Valley residents through effective and cooperative air quality programs.
Budget Highlights: The Police department received grant award for a Ford Energi Clean Air Vehicle in FY18. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
181
COPS - SLESF
COPS - SLESF 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
COPS-SLESF Grant $ 155,948 $ 156,727 $ 161,285 $ 147,133 $ 150,000 $ 150,000 1.95% Interest . $ - $ 825 $ 1,861 $ 1,861 $ -
TOTAL REVENUES $ 155,948 $ 156,727 $ 162,110 $ 148,994 $ 151,861 $ 150,000 0.68%
EXPENDITURES
Transfers to Other Funds $ 100,000 $ 150,000 $ 150,000 $ 330,162 $ 330,162 $ 150,000 -54.57% TOTAL EXPENDITURES $ 100,000 $ 150,000 $ 150,000 $ 330,162 $ 330,162 $ 150,000 -54.57% Net Revenue/(Expenditures) $ 55,948 $ 6,727 $ 12,110 $ (181,168) $ (178,301) $ - Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 55,948 $ 6,727 $ 12,110 $ (181,168) $ (178,301) $ - Beginning Fund Balance, July 1 $ 117,487 $ 173,435 $ 180,161 $ 192,271 $ 192,271 $ 13,970 Ending Fund Balance, June 30 $ 173,435 $ 180,161 $ 192,271 $ 11,103 $ 13,970 $ 13,970 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: These funds are part of the annual State budget allocation and are restricted for frontline law enforcement use.
COPS funds are allocated by population.
Budget Highlights: The City receives consistent revenue as per our population. 182
AMERICAN RESCUE PLAN ACT (ARPA)
TOD Grant 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
ARPA Funds $ - $ 1,448,245 $ 1,448,245 $ 1,448,245 $ -
Interest $ - $ - $ - $ 23,638 $ 31,518 $ -
TOTAL REVENUES $ - $ - $ 1,448,245 $ 1,471,883 $ 1,479,763 $ -
EXPENDITURES
Capital Outlay $ - $ 1,115,000 $ 1,237,241 $ 298,000 -73.27% TOTAL EXPENDITURES $ - $ - $ - $ 1,115,000 $ 1,237,241 $ 298,000 Net Revenue/(Expenditures) $ - $ - $ 1,448,245 $ 356,883 $ 242,522 $ (298,000) Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 1,448,245 $ 356,883 $ 242,522 $ (298,000) Beginning Fund Balance, July 1 $ - $ - $ - $ 1,448,245 $ 1,448,245 $ 1,690,767 Ending Fund Balance, June 30 $ - $ - $ 1,448,245 $ 1,805,128 $ 1,690,767 $ 1,392,767 Description: This fund is designated for the ARPA Program funds for the city to mitigate the fiscal effects of the COVID-19 emergency.
The State is required to disburse allocation to non-entitlement units of local government (NEU). Kingsburg received $2,896,491 (50% received in July 2021, 50% received July 2022).
Budget Highlights: ARPA funds have been spent on hazard pay for employees, purchases to support Senior meals, a $1M fiber optic grant to support the community fiber project, and efforts related to grant writing and lobbying consultant services. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
183
ACT TASK FORCE GRANT
ACT TASK FORCE FUND 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Act Task Force Grant $ 154,110 $ 133,195 $ 166,862 $ 167,249 $ 167,249 $ 192,248 Interest $ - $ - $ 116 $ 273 $ 273 $ -
TOTAL REVENUES $ 154,110 $ 133,195 $ 166,978 $ 167,522 $ 167,522 $ 192,248
EXPENDITURES
Wages and Benefits $ 123,030 $ 115,482 $ 138,795 $ 126,642 $ 136,548 $ 149,244 Maintenance and Operation $ 9,968 $ 10,199 $ 13,859 $ 20,888 $ 13,905 $ 23,004 Capital Outlay $ 2,024 $ - $ 51 $ - $ 66,608 $ 20,000
TOTAL EXPENDITURES $ 135,022 $ 125,681 $ 152,704 $ 147,530 $ 217,061 $ 192,248 Net Revenue/(Expenditures) $ 19,088 $ 7,515 $ 14,273 $ 19,992 $ (49,540) $ - Changes in Fund Balance $ (2)
Net Increase/(Decrease) in Fund Balance $ 19,088 $ 7,513 $ 14,273 $ 19,992 $ (49,540) $ - Beginning Fund Balance, July 1 $ 18,837 $ 37,925 $ 45,438 $ 59,711 $ 59,711 $ 10,171 Ending Fund Balance, June 30 $ 37,925 $ 45,438 $ 59,711 $ 79,703 $ 10,171 $ 10,171 $-
$50,000
$100,000
$150,000
$200,000
$250,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the Act Task Force Grant which is used to compensate the cost of one Police Officer for the assignment to the ACT (Adult Compliance Team).
Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an ACT (Adult Compliance Team) member to create a cooperative unit capable of addressing public safety concerns and issues facing law enforcement. 184
PROP 56 - TOBACCO ENFORCEMENT GRANT
SCHOOL RESOURCE OFFICER 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ 95,602 $ 491 $ 98,439 $ 152,362 $ 152,362 $ - Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 95,602 $ 491 $ 98,439 $ 152,362 $ 152,362 $ -
EXPENDITURES
Wages and Benefits $ 89,925 $ 168,662 $ 154,279 $ 139,060 $ 121,415 $ - Maintenance and Operation $ 5,676 $ 2,095 $ 10,800 $ 13,302 $ 13,802 $ - Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 95,601 $ 170,756 $ 165,079 $ 152,362 $ 135,217 $ - Net Revenue/(Expenditures) $ 1 $ (170,266) $ (66,640) $ - $ 17,145 $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 1 $ (170,266) $ (66,640) $ - $ 17,145 $ - Beginning Fund Balance, July 1 $ - $ 1 $ (170,264) $ (236,904) $ (236,904) $ (219,759) Ending Fund Balance, June 30 $ 1 $ (170,264) $ (236,904) $ (236,904) $ (219,759) $ (219,759) $-
$50,000
$100,000
$150,000
$200,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The City was the recipient of a Prop 56 Tobacco grant. That grant is expiring on June 30, 2023 and was not renewed.
Budget Highlights: No expenditures are scheduled for FY24 with the ending of the grant. 185
SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ - $ - $ - $ - $ - $ 132,665
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ 132,665
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ 117,551
Maintenance and Operation $ - $ - $ - $ - $ - $ 15,114
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 132,665
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ (0)
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ (0) Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ (0)
$-
$50,000
$100,000
$150,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the School Resource Officer Grant which is used to compensate the cost of one Police Officer for the assignment of a Schools Resource Officer.
Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an SRO (Schools Resource Officer) for the Kingsburg Joint Union High School. The District will pay for the wages and benefits of the officer. 186
18TH AND KERN LIGHTED CROSSWALKS
18th and Kern Lighted Crosswalks 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grant $ 93,769 $ 5,065 $ 16,594 $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 93,769 $ 5,065 $ 16,594 $ - $ - $ -
EXPENDITURES
18th/Kern Lighted Crosswalk $ 115,318 $ 5,721 $ 18,127 $ - $ - $ - TOTAL EXPENDITURES $ 115,318 $ 5,721 $ 18,127 $ - $ - $ - Net Revenue/(Expenditures) $ (21,549) $ (656) $ (1,533) $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (21,549) $ (656) $ (1,533) $ - $ - $ - Beginning Fund Balance, July 1 $ (3,306) $ (24,855) $ (24,893) $ (26,426) $ - $ - Ending Fund Balance, June 30 $ (24,855) $ (24,893) $ (26,426) $ (26,426) $ - $ - Description: This fund is for the Federal Grant which is to be used on the 18th and Kern Lighted Crosswalk Budget Highlights: This project will be fully constructed in FY23 .
$-
$50,000
$100,000
$150,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
187
BETHEL AVENUE IMPROVEMENTS
Bethel Avenue Improvements 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ 276,139 $ - $ - $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 276,139 $ - $ - $ - $ - $ -
EXPENDITURES
Bethel Avenue Improvements $ 13,461 $ 44,424 $ - $ - $ - TOTAL EXPENDITURES $ 13,461 $ 44,424 $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 262,678 $ (44,424) $ - $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 262,678 $ (44,424) $ - $ - $ - $ - Beginning Fund Balance, July 1 $ (45,412) $ 217,266 $ 172,842 $ 172,842 $ - $ - Ending Fund Balance, June 30 $ 217,266 $ 172,842 $ 172,842 $ 172,842 $ - $ - $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the Federal Grant which is to be used on the Bethel Avenue Improvement.
Budget Highlights: This project was fully constructed in FY20.
Expenses
Bethel Avenue
Improvements
0% 0% Revenues
CMAQ Grants
From Other
Funds
188
MADSEN AVE RECON -
STROUD TO SIERRA
Madsen Avenue - Stroud to Kamm 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ - $ 52,430 $ 538,715 $ - $ 6,860 $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ 52,430 $ 538,715 $ - $ 6,860 $ -
EXPENDITURES
Madsen Ave Reconstruct $ 22,562 $ 52,430 $ 555,486 $ - $ 22,860 $ - TOTAL EXPENDITURES $ 22,562 $ 52,430 $ 555,486 $ - $ 22,860 $ - Net Revenue/(Expenditures) $ (22,562) $ - $ (16,771) $ - $ (16,000) $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (22,562) $ - $ (16,771) $ - $ (16,000) $ - Beginning Fund Balance, July 1 $ (4,998) $ (27,560) $ (27,560) $ (44,331) $ (44,331) $ (60,331) Ending Fund Balance, June 30 $ (27,560) $ (27,560) $ (44,331) $ (44,331) $ (60,331) $ (60,331) Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path-Stroud to Kamm.
Budget Highlights: The City was able to secure an air quality grant to extend a pedestrian pathway along Madsen Ave. from Stroud, extending north to Kamm.
Expenses
Madsen Ave Reconstruct
0%
Revenues 0%
CMAQ Grants
From Other Funds
$-
$0
$0
$1
$1
$1
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
189
MADSEN AVE BIKE PATH -
STROUD TO KAMM
Madsen Avenue Bike Path - Stroud to Kamm 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ 53,979 $ 11,096 $ 218,629 $ 164,659 $ 238,119 $ - From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 53,979 $ 11,096 $ 218,629 $ 164,659 $ 238,119 $ -
EXPENDITURES
Madsen Ave Reconstruct $ 104,677 $ 39,430 $ 310,827 $ 164,659 $ 164,659 $ - TOTAL EXPENDITURES $ 104,677 $ 39,430 $ 310,827 $ 164,659 $ 164,659 $ - Net Revenue/(Expenditures) $ (50,698) $ (28,334) $ (92,198) $ - $ 73,460 $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (50,698) $ (28,334) $ (92,198) $ - $ 73,460 $ - Beginning Fund Balance, July 1 $ (4,998) $ (55,696) $ (84,030) (176,228)$ $ (176,228) $ (102,768) Ending Fund Balance, June 30 $ (55,696) $ (84,030) $ (176,228) (176,228)$ $ (102,768) $ (102,768) Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path-Stroud to Kamm.
Budget Highlights: The City was able to secure an air quality grant to extend a pedestrian pathway along Madsen Ave. from Stroud, extending north to Kamm. This will be completed FY22 Expenses
Madsen Ave Reconstruct
0%
0% Revenues
CMAQ Grants
From Other Funds
$-
$0
$0
$1
$1
$1
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
190
BETHEL / SIERRA ROUNDABOUT
Bethel / Sierra Roundabout 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
HSIP Grant $ 56,000 $ 79,648 $ 93,680 $ 1,075,000 $ 1,232,710 $ - $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 56,000 $ 79,648 $ 93,680 $ 1,075,000 $ 1,232,710 $ -
EXPENDITURES
Bethel/Sierra Roundabout $ 48,000 $ 79,110 $ 93,680 $ 1,075,000 $ 1,232,710 $ - TOTAL EXPENDITURES $ 48,000 $ 79,110 $ 93,680 $ 1,075,000 $ 1,232,710 $ - Net Revenue/(Expenditures) $ 8,000 $ 538 $ - $ - $ 0 $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 8,000 $ 538 $ - $ - $ 0 $ - Beginning Fund Balance, July 1 $ - $ 8,000 $ 8,538 $ 8,538 $ 8,538 $ 8,538 Ending Fund Balance, June 30 $ 8,000 $ 8,538 $ 8,538 $ 8,538 $ 8,538 $ 8,538 Description: This fund is for the Federal Grant which is to be used on the Bethel and Sierra Roundabout.
Budget Highlights: This project was completed in FY23.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
Bethel/Sierra
Roundabout
100%
Revenues
HSIP Grant
191
MEHLERT AVE RECONSTRUCTION
Mehlert Ave Reconstruction 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ 5,260 $ 2,104 $ 226,881 $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 5,260 $ 2,104 $ 226,881 $ - $ - $ -
EXPENDITURES
Mehlert Ave Reconstruction $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 5,260 $ 2,104 $ 226,881 $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 5,260 $ 2,104 $ 226,881 $ - $ - $ - Beginning Fund Balance, July 1 $ - $ 5,260 $ 7,364 $ 234,245 $ 234,245 $ 234,245 Ending Fund Balance, June 30 $ 5,260 $ 7,364 $ 234,245 $ 234,245 $ 234,245 $ 234,245 Description: This fund is for the Federal Grant which is to be used on Mehlert Ave Reconstruction.
Budget Highlights: Initial design, and posssibly construction, will be completed in FY22. $-
$50,000
$100,000
$150,000
$200,000
$250,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Madsen Ave Reconstruct
Revenues 0%
CMAQ Grants
From Other Funds
192
12TH AVE SIDEWALKS-STROUD-ASLAN
12th Ave Sidewalks 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ - $ 3,000 $ 9,000 $ 58,700 $ - $ 58,700
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ 3,000 $ 9,000 $ 58,700 $ - $ 58,700
EXPENDITURES
12th Ave Sidewalks $ - $ 3,000 $ 9,000 $ 58,700 $ 58,700 TOTAL EXPENDITURES $ - $ 3,000 $ 9,000 $ 58,700 $ - $ 58,700 Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ -
Description: This fund is for the Federal Grant which is to be used on the 12th Ave. Sidewalks from Stroud to Aslan.
Budget Highlights: Initial design, and posssibly construction, will be completed in FY22 .
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
12th Ave Sidewalks
100%
Revenues
CMAQ Grants
193
18TH AVE SIDEWALKS-STROUD-KLEPPER
18th Ave Ssidewalks-Stroud 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ - $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 145,000 From Other Funds $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ 3,895 $ 48,590 $ 104,800 $ 14,366 $ 145,000
EXPENDITURES
18th Ave Sidewalks $ - $ 4,400 $ 18,414 $ 104,800 $ 104,800 TOTAL EXPENDITURES $ - $ 4,400 $ 18,414 $ 104,800 $ - $ 104,800 Net Revenue/(Expenditures) $ - $ (505) $ 30,177 $ - $ 14,366 $ 40,200 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ (505) $ 30,177 $ - $ 14,366 $ 40,200 Beginning Fund Balance, July 1 $ - $ - $ (505) $ 29,672 $ 29,672 $ 44,038 Ending Fund Balance, June 30 $ - $ (505) $ 29,672 $ 29,672 $ 44,038 $ 84,238 Description: This fund is for the Federal Grant which is to be used on the 18th Ave. Sidewalks from Stroud to Klepper.
Budget Highlights: Initial design, and posssibly construction, will be completed in FY23 $-
$50,000
$100,000
$150,000
$200,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
18th Ave Sidewalks
100%
Revenues
CMAQ Grants
194
18TH AVE SIDEWALKS-SIERRA -STROUD
18th Ave Sidewalks-Sierra 2019-20 2020-21 2021-22 2021-22 2022-23 2023-24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ - $ - $ - $ - $ - $ 145,000
From Other Funds $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ 145,000
EXPENDITURES
18th Ave Sidewalks $ - $ - $ - $ 146,957 $ - $ 146,957
TOTAL EXPENDITURES $ - $ - $ - $ 146,957 $ - $ 146,957
Net Revenue/(Expenditures) $ - $ - $ - $ (146,957) $ - $ (1,957) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ (146,957) $ - $ (1,957) Beginning Fund Balance, July 1 $ - $ - $ - $ - $ (146,957) $ (146,957) Ending Fund Balance, June 30 $ - $ - $ - $ (146,957) $ (146,957) $ (148,914) Description: This fund is for the Federal Grant which is to be used on the 18th Ave. Sidewalks from Sierra to Stroud.
Budget Highlights: Construction is slated for FY24.
$-
$50,000
$100,000
$150,000
$200,000
2019-20 2020-21 2021-22 2022-23 2023-24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
18th Ave Sidewalks
100%
Revenues
CMAQ Grants
195
Debt Service Overview
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The total City debt is $3,520,293. and the total estimated actual value of property is $927,938,110. Following are the City's debt service funds.
KINGSBURG JOINT POWERS AUTHORITY BONDS
The Kingsburg Joint Powers Authority (“JPA”) was established in 2015 through a Joint Exercise of Powers Agreement between the City and the Kingsburg Industrial Development Authority (the “Authority”). The formation of the JPA was approved by the City Council who is also designated as the Board of Directors for the JPA.
The purpose of the JPA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of acquiring, constructing, or improving and equipping capital improvements (projects) for the City and the Authority. The City set up the JPA to act as a financing/lending type institution only.
Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project
On May 14, 2015, the City issued $2,700,000 in lease revenue bonds with interest rates range from 2.0% to 3.5% payable semi-annually. The bonds were to refund $2,685,000 of outstanding Kingsburg Public Financing Authority 2004 Lease Revenue Bonds, Fire Department Facilities. These bonds are payable from fees for ambulance services. The principal payments in amounts from $135,000 to $180,000 are due annually through fiscal year 2034. At June 30, 2023 bonds outstanding amount to $1,845,000.
Annual debt service requirements to maturity for Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project at June 30, 2023 are as follows:
Fiscal Year Ending Principal Interest Total
2023 $130,000 $56,388 $186,388
2024 135,000 52,413 187,413
2025 140,000 48,637 188,637
2026-2030 750,000 180,481 930,481
2031-2034 690,000 49,175 739,175
$1,845,000 $387,094 $ 2,232,094
CIEDB Water Loan
On August 31, 2004, the City, as purchaser, entered into an installment sale agreement with the California Infrastructure and Economic Development Bank (CIEDB), as seller, of a water system upgrade. As part of the agreement, CIEDB agreed to design, acquire and construct the project for, and sell the project to, the purchaser. In order to implement these provisions, the CIEDB appointed the City as its agent for the purpose of such design, acquisition and construction. The agreement after the 2011 amendment, in the amount not to exceed $3,147,396, bears interest at 2.98% with semi-annual payments on August 1 and February 1.
Linder the terms of the agreement, CIEDB issued tax-exempt bonds to be used for the funding of the project.