Kingsburg City Council
June 4, 2024

AGENDA

KINGSBURG CITY COUNCIL

REGULAR MEETING
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburg-ca.gov
Tuesday, June 4, 2024 at 6pm
Invocation to be given by Pastor Dean Youngblood, Potters Church, followed by the Pledge of Allegiance led by Mayor Brandon Pursell, Jr.
6 P.M. REGULAR SESSION MEETING:

1. Call to Order and Roll Call

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

3. Presentations:

None.

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

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

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

5.1 Approval of City Council Minutes: Approve the minutes from the May 15, 2024 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 7, 2024 through May 27, 2024 as prepared by Accounts Payable Clerk Marsha Alves.

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

Mayor Pro Tem Vince Palomar
Council Member Laura North
Council Member Staci Smith
Council Member David M. Silva
City Manager Alexander J. Henderson
Kingsburg City Council Agenda
June 4, 2024
Sponsor: Finance Department

5.3 Adopt Resolution No. 2024-027 - Resolution Of The City Council Of The City Of Kingsburg Calling And Giving Notice Of The Holding Of A General Municipal Election To Be Held In Said City On Tuesday November 5, 2024, For The Election Of Certain Officers Of Said City And Requesting The Board Of Supervisors Of The County Of Fresno To Consolidate And Canvass The General Municipal Election To Be Held On November 5, 2024 With The Statewide General Election To Be Held On That Date Pursuant To California Elections Code Section 10400 Et Seq.; To Permit The County Clerk/Registrar Of Voters Of The County Of Fresno To Render Specified Services To The City Of Kingsburg Relating To The Conduct Of Said General Municipal Election Pursuant To California Elections Code Section 10002; And Authorizing Reimbursement Funds To Pay For Said Services- Staff Report prepared by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office

5.4 Workplace Violence Prevention Plan- Staff Report prepared by Assistant City Manager Christina Windover
Sponsor: Assistant City Manager Christina Windover

5.5 Award the Mariposa Street Reconstruction Project to RJ Berry Jr, Inc. in the amount of $347,009.00- Staff Report prepared by City Engineer David Peters Sponsor: Engineering Department

5.6 Award the Frontage Road Drainage Repair Project to Tosted Asphalt, Inc. in the amount of $33,244.92- Staff Report prepared by City Engineer David Peters Sponsor: Engineering Department

6. Regular Calendar

6.1 PUBLIC HEARING— Awarding of Competitive Housing Unit Allocations for Residential Development for 2024- Staff Report prepared by Community Development Director Holly Owen
Sponsor: Community Development Department
a. Open Public Hearing
b. Presentation by Community Development Director Holly Owen
c. City Council Discussion
d. Open for Public Comment
e. Close Public Comment
f. Continued City Council Discussion
g. Close Public Hearing
h. Possible Actions:

1. Adopt Resolution No. 2024-028

6.2 PUBLIC HEARING— PUBLIC WORKS, FIRE DEPARTMENT AND
COMMUNITY DEVELOPMENT MASTER FEE SCHEDULE- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
a. Open Public Hearing
b. Presentation by City Manager Alexander Henderson
Kingsburg City Council Agenda
June 4, 2024
c. City Council Discussion
d. Open for Public Comment
e. Close Public Comment
f. Continued City Council Discussion
g. Close Public Hearing
h. Possible Actions:

1. Adopt Resolution No. 2024-029

6.3 Contract for Animal Sheltering & Services with City of Selma- Staff Report prepared by Assistant City Manager Christina Windover
Sponsor: City Manager’s Office
Possible Action(s):
a. Presentation by Assistant City Manager Christina Windover b. Public Comment
c. Council Discussion
d. Action As Deemed Necessary

6.4 Ordinance Amending Various Sections of Titles 15 & 17 of the Kingsburg Municipal Code Related to Property Maintenance and Appeals Process and Procedures - Staff Report prepared by Building Official AJ O’Connell 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

6.5 2024-2025 City Manager’s Recommended Budget Introduction- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
Possible Action(s):
a. Presentation by City Manager Alexander Henderson
b. Public Comment
c. Council Discussion
d. Informational- No Action Necessary

7. Council Reports and Staff Communications

7.1 Community Services Commission

7.2 Public Safety Committee

7.3 Chamber of Commerce

7.4 Economic Development

7.5 Finance Committee

7.6 Planning Commission

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

7.8 Downtown Business Improvement District

7.9 Council of Governments

7.10 Council Member Reports

7.11 City Manager’s Report

8. Future Agenda Items: None.

Kingsburg City Council Agenda
June 4, 2024
These items will be added to a future agenda with a motion from Council and majority voice vote.

9. Adjourn the 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 31st day of May 2024.
____________________________________
Abigail Palsgaard, City Clerk

KINGSBURG CITY COUNCIL

REGULAR MEETING MINUTES
May 15, 2024
1401 Draper Street, Kingsburg, CA 93631
Invocation was given by Pastor Malcolm Light, The Orchard Bible Fellowship, followed by the Pledge of Allegiance led by Mayor Brandon Pursell, Jr.

Call to Order and Roll Call: Mayor Pursell, Jr. called the regular meeting of the Kingsburg City Council to order at 6:02 PM.

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

Council Member Absent: None.

Approve Agenda: A motion was made by Council Member Palomar, seconded by Council Member Smith, to approve the agenda, as published. The motion carried by a unanimous voice vote.

Presentations: None.

Public Comments:

Glenda Finkski, resident, problem with speeders in town in area of 10th Draper going to orange to 6th Ave. Would like speed limit signs around town so that officers could know.

Ron Shipman, resident, lots of traffic down Lindquist with the new housing development in Tulare.

Wants more officers on patrol.

Consent Calendar: Council Member North Pulled 5.3 and Council Member Smith pulled 5.7. A motion was made by Council Member Smith seconded by Council Member Palomar to approve 5.1, 5.2, 5.4,

5.5, and 5.6. The motion carried by an unanimous voice vote.

5.1 Approval of City Council Minutes: Approve the minutes from the May 1, 2024, Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office

5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period April 23, 2024, through May 6, 2024 as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department

5.4 Adopt Resolution No. 2024-024 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Initiating Proceedings For The Annual Levy And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2024/25 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution; And Ordering The Preparation Of An Engineer’s Report In Connection Therewith- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department
Kingsburg City Council Minutes
May 15, 2024

5.5 Adopt Resolution No. 2024-025 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Preliminarily Approving The Report Of The Engineer In Connection With The Annual Levy Of And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2024/25, Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department

5.6 Adopt Resolution No. 2024-026- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Declaring Its Intention To Order The Annual Levy And Collection Of Assessment For The City Landscape Maintenance Assessment District No. 93-01 For Fiscal Year 2024/25 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As provided By Article Xiii D Of The California Constitution, And Appointing A Time And Place For Hearing Protests- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department
Pulled Consent Calendar Items:

5.3 Authorize the acceptance of the Kingsburg Healthcare District funding for improvements of the Fire Department’s Community Risk Reduction Trailer/prop in the amount of $47,590. – Staff Report by Fire Chief John Binaski.

Sponsor: Fire Department

5.7 Approve the proposed agreement with Kingsburg Media Foundation for the services listed in the Master Services Agreement and authorize the City Manager to execute the agreement- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
Council Member North stated 5.3 wasn’t brought to us previously. Asked Chief Binaski if he believes there is still value. Chief Binaski said he is committed to it, and so is the district. We just need the funding to staff it. The timetable is longer than expected 90-120 days. A motion was made by Council Member North, seconded by Council Member Smith, to approve 5.3. The motion carried by an unanimous voice vote.

Council Member Smith regarding 5.7, wanted clarification on the contract and payment. City Manager Henderson detailed what IT services are provided and that we are not paying hourly, but a monthly fee.

A motion was made by Council Member Smith, seconded by Council Member Palomar, to approve 5.7.

The motion carried by an unanimous voice vote.

Regular Calendar
1% Public Safety Sales Tax - Measure E Overview – Staff Report by City Manager Alexander Henderson.

Sponsor: Police & Fire Department
Kingsburg City Council Minutes
May 15, 2024
Police Chief Neil Dadian and Interim Fire Chief John Binaski presented their budgets. Each discussed the fiscal year 23/24 and proposed expenditures for FY 24/25.

Council Member Silva asked about the training funding. Chief Dadian stated it is extremely important to have female officers sent to women leadership conferences. He would have to have a good chunk go away without Measure E.

Regarding Fire, Council Member Palomar asked if the fire department is going to keep on painting fire hydrants? Chief Binaski stated we haven’t painted them all, but do have them entered into our GIS. We haven’t had the personnel to continue to paint them.

Council Member Silva asked if there is an area he feels we are missing allocating the Measure E funds? Chief Binaski wants to try and focus on the equipment.
2024/2025 DRAFT Capital Improvement Plan and FY 24 and FY 25 Streets Update - Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
City Manager Alexander Henderson reviewed the draft capital improvement project plan for FY2024.

The CIP Covers the projects that have been selected by department heads and includes a summary of the selection process for identifying projects for the coming year.

Council Member Smith asked if there are any products that can be used in the alleys for the proposed road work. City Manager said yes, but we cannot use local transportation grants. Council Member Smith clarified if we are fixing a road, can we use that? Which we can.

City Hall Space Needs Assessment - Staff Report prepared by City Manager Alexander Henderson Sponsor: City Manager’s Office
City Manager Alexander Henderson presented the building situation at City Hall. The building is currently occupied by Finance, Human Resources, Building and Planning, City Clerk, and City Manager’s office. Staff believes the building needs an assessment that will begin the process of expanding and/or rebuilding.

Council members agree that our current building is not optimal for current employees. Council discussed having a third party coming in to assess the building and whether it would be a necessary step. City Manager clarified that it would help staff understand the long term goals for a building so we don’t under/over build and stay with what is appropriate. Council Member Palomar asked for a timeline, which would be 4-8 weeks once we get the RFP out.

A motion was made by Council Member Silva, seconded by Council Member Smith, to approve staff moving forward with developing an RFP. The motion carried by a unanimous voice vote.

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

Public Safety Committee - Met Monday received a presentation on body worn cameras. Committee allocated their funds for that project.

Kingsburg City Council Minutes
May 15, 2024
Chamber of Commerce – Met on Tuesday. Car show was very successful, made a profit. Meeting was focused on the Swedish Festival.

Economic Development – Will meet May 31, 2024.

Finance Committee - Discussed CIP and the needs space, also discussed the animal control agreement with Selma. Will come before Council June 4th, 2024.

Planning Commission - Housing Element and CEQA, will be coming before council and housing allocations 99- senior affordable living.

South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA) - Met May 8, 2024- they approved the budget. Discussed well failures.

Downtown Business Improvement District – Met last May 7, 2024, website, social media and working with the chamber for the events. Will assist with the Chamber interactive map.

Council of Governments – Have not met.

Council Member Reports – Council Member Silva discussed Kingsburg Healthcare meeting on 5/8, Chiefs presented. Grantees will know in July. Council Member North, 5 cities JPA (Center point) the actual kickoff is this Saturday, influencers will be here. K9 demo and awards in Clovis. Council Member Smith went to the unveiling of the mural at Pelicans, a training session at 3-6:30pm at the senior center and where citizens can shared concerns with walking and biking in the city. Council Member Palomar talked about the KHS varsity baseball league champs, JV, and softball, boys track was valley champions, KHS swimmer is 5th in the state in his event. Mayor Pursell, Jr. discussed the upcoming Swedish Festival events including the pea soup and pancakes dinner, smorgasbord, and Saturday is the Dala horse trot, Swedish pancakes and the parade.

City Manager’s Report – The Draper Street water line project will begin after the Swedish Festival.

Reminded Council the first meeting in June is on Tuesday.

Future Agenda Items: None.

Mayor Pursell, Jr. adjourned the Regular Kingsburg City Council Meeting into Closed Session at 7:13 PM.

9.1 CONFERENCE WITH LABOR NEGOTIATORS
California Government Code Section 54957.6
City Designated Representative: Alexander Henderson
Employee Organization: Kingsburg Professional Firefighters Association (KPFA)

9.2 CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code section 54956.9(d)(2); facts and circumstances potentially known under Section 54956.9(e)(2) – potential claims under ADA and FEHA
Kingsburg City Council Minutes
May 15, 2024
Mayor Pursell Jr. adjourned out of Close Session into Regular Kingsburg City Council Meeting at 8:01 PM.

City Attorney Michael Noland stated there was nothing to report.

Mayor Pursell Jr. adjourned the Regular Kingsburg City Council Meeting at 8:01 PM.

Submitted by:
____________________________________
Abigail Palsgaard, City Clerk

KINGSBURG CITY COUNCIL
Accounts Payable
User:

Printed:
marshaa
5/28/2024 4:17 PM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 4789 US BANKCORP SERVICE CENTER 05/10/2024
Hrnandz4-26-24 Alaska Air - baggage fee Reno to FAT 30.00 Hrnandz4-26-24 City of Sac- parking fee Listos Conf 10.00 Hrnandz4-26-24 Bookeo- subscription for CPR classes registrations 39.95 Hrnandz4-26-24 WorldPoint CPR- Intern FF Molina 33.12
Hrnandz4-26-24 City of Sac- parking fee Listos Conf 1.50 Hrnandz4-26-24 Grand Resort hotel- Ro AFSS Conf 325.93
Colado 4-26-24 Amazon- K, Hernandez calculator 13.61
Colado 4-26-24 Staples-Finance Supplies 19.87
Colado 4-26-24 Fugazzi's Admin Professional Lunch 200.00 Colado 4-26-24 Amazon-Janitorial Supplies 183.06
Colado 4-26-24 Amazon- Janitorial Supplies 28.99
Colado 4-26-24 Staples-Finance Supplies 19.87
Colado 4-26-24 Amazon- S. Benette calculator 24.21
Colado 4-26-24 Amazon- K, Hernandez calculator 13.60
Colado 4-26-24 Staples-Finance Supplies 180.71
Colado 4-26-24 Staples-Finance Supplies 180.70
Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 28.27 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 73.00 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 23.92 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 15.96 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 84.06 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 30.50 Cstneda 4-26-24 Save Mart (Senior Center) 68.22
Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 87.18 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 132.47 Cstneda 4-26-24 Home Depot-Senior Center Kitchen Project 153.02 Cstneda 4-26-24 Amazon- Senior Center Kitchen Supplies 53.17 Cstneda 4-26-24 Home Depot-Senior Center Kitchen Project 129.45 Galvez 4-26-24 Parking COG TTC 4-12-24 6.00
Galvez 4-26-24 Google TV 72.99
Perkins 4-26-24 Remarkable subscription - Perkins to Reimburse 2.99 Perkins 4-26-24 Adobe subscription- Perkins to Reimburse 19.99 Ploszaj 4-26-24 30 boxes of chocolates for the Explorers 1,080.00 Ploszaj 4-26-24 Breakroom Table/Chairs 5,330.40
Ploszaj 4-26-24 Postage Fee USPS- Challange Coin 5.15
Ploszaj 4-26-24 CREDIT- WLLE reistration refund- Gonzales -525.00 Ploszaj 4-26-24 T.Rex ARMS ACT- Gomez 158.11
Ploszaj 4-26-24 Membership for Cape- Padilla 50.00
Ploszaj 4-26-24 Embassy Suite/CSTI Training- Gong 1,232.95 Ploszaj 4-26-24 Hotel IA seminar - Carey 492.90
Ploszaj 4-26-24 MADD Awards Registration 220.00
Ploszaj 4-26-24 T-Mobile Case #24-0269 25.00
Ploszaj 4-26-24 Embassy Suite/CSTI Training- Underwood 1,232.95 Plsgrd 4-26-24 Ceremonial awards supplies 104.02
Plsgrd 4-26-24 Amazon-Flower vines for the trolley 30.50 Plsgrd 4-26-24 CCAC Athenian Training 9/25/24 100.00
Plsgrd 4-26-24 University of Wisconsin-Intro to Parliamentary 425.00 Plsgrd 4-26-24 Amazon-Wreath for the trolley 28.32
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Plsgrd 4-26-24 Refund-Hotel for ECS Con K. Bartel -190.48 Plsgrd 4-26-24 Amazon-Roberts Rules of Order book 14.78 Stephns 4-26-24 Bridge Toll 7.00
Total for this ACH Check for Vendor 4789: 12,107.91
85567 3006 AIRGAS NCN 05/10/2024
5507891251 Oxygen 4/30/24 993.77
9149229149 Oxygen 4/24/2024 214.22
9149477933 Oxygen 5/01/2024 178.41
Total for Check Number 85567: 1,386.40
85568 4481 ALERT-ALL 05/10/2024
224040137 500 pink hats/500 black hats/red hats/5 rolls stickers 1,325.14 Total for Check Number 85568: 1,325.14
85569 3007 ALERT-O-LITE, INC. 05/10/2024
0153819-IN Safety Vest 20.15
Total for Check Number 85569: 20.15
85570 3565 AMAZON CAPITAL SERVICES 05/10/2024
17VK-W1WX-TDKY 12 GAUGE VOLTAGE A501 39.22
19H9-W1WX-YDKY DEPT CLEANING SUPPLIES 145.28
IDNT-MNPF-GJ4Q DEPT SUPPPLIES 74.63
Total for Check Number 85570: 259.13
85571 4545 AMAZON.COM SALES, INC. 05/10/2024
ILMX-K9QL-1RWL External Drive x3 91.50
ILMX-K9QL-1RWL Flash thumb drive 128GB 5Pk 69.72
Total for Check Number 85571: 161.22
85572 3891 AMERICAN BUSINESS MACHINES 05/10/2024
739047 Toner Yellow 15.00
Total for Check Number 85572: 15.00
85573 3029 AT&T CALNET 3 05/10/2024
21641962 Fresno County line Ban#9391065246 524.72
21649306 MN Phone Charges 4/2-5/1/2024 Fax 36.42
21649308 MN Phone Charges 4/2/2024-5/1/2024 559-897-2265 39.56 21649308 MN Phone Charges 4/2/2024-5/1/2024 559-897-6561 37.52 21649308 MN Phone Charges 4/2/2024-5/1/2024 559-897-8942 27.97 Total for Check Number 85573: 666.19
85574 3300 AVENU INSIGHTS & ANALYTICS 05/10/2024
INV06-018673 Clearview/STARS Service for 4th Quarter 2023 450.00 INV06-018674 SUTA Services CA-Q4, 2023 307.85
INV06-018675 SUTA Services CA-Q4, 2023 498.13
Total for Check Number 85574: 1,255.98
85575 4988 BLUE SHIELD OF CA CORPORATE RECOVERY DEPT 05/10/2024 5/6/2024 Ambulance Refund Sharp: D of S:2/13/2023 Esau, S 2023028744-KI-1 46.58 Total for Check Number 85575: 46.58
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
85576 4875 BOUND TREE MEDICAL LLC 05/10/2024
85304425 Medical Supplies 4/4/24 389.00
85322428 Medical Supplies 4/22/24 165.62
85325601 Medical Supplies 4/24/24 267.90
85325602 Medical Supplies 4/24/24 267.90
Total for Check Number 85576: 1,090.42
85577 4578 CARLOS BRAVO 05/10/2024
2430 Interior paint & labor dining room walls gray,capts office entry 1,700.00 Total for Check Number 85577: 1,700.00
85578 3054 BSK ASSOCIATES 05/10/2024
AH07877 Water Treatment Bact 4/1/24 114.00
AH08415 Water Treatment Bact 4/8/24 114.00
AH08418 Water Treatment Bact 4/8/24 199.50
AH08514 Water Treatment Bact GAC #13 Special 4/9/24 228.00 AH08924 Water Treatment Bact 4/15/24 114.00
AH08932 Water Treatment Bact 4/15/24 199.50
AH09162 Storm Water EPA 4/4/24 190.00
AH09166 Water Treatment TCP #12 4/8/24 130.50
AH09505 Water Treatment Bact Well #10 4/22/24 28.50
AH09946 Inorganics Nitrates 4/10/24 913.50
AH10277 Water Treatment Bact 4/29/24 114.00
AH10278 Water Treatment Bact 4/30/24 114.00
Total for Check Number 85578: 2,459.50
85579 4952 CAL-OSHA PENALTIES 05/10/2024
June 1, 2024 City of Kingsburg Citation/Resolution Inspection #1647073 1,350.00 Total for Check Number 85579: 1,350.00
85580 4985 JOHNNY CARRASCO 05/10/2024
5/6/2024 Ambulance Refund Sharp: D of S: 2/3/2023 230203-2302-KNG-KI:1 254.00 Total for Check Number 85580: 254.00
85581 3831 ADAM CASTANEDA 05/10/2024
May 2024 Monthly Cell Phone Allowance 75.00
Total for Check Number 85581: 75.00
85582 3918 CINTAS 05/10/2024
April 2024 Uniforms-Monthly Public Works 4/1-4/30/2024 593.35 April 2024 Uniforms-Monthly Public Works 4/1-4/30/2024 138.58 April 2024 Uniforms-Monthly Public Works 4/1-4/30/2024 894.05 April 2024 Uniforms-Monthly Public Works 4/1-4/30/2024 105.78 April 2024 Uniforms-Monthly Public Works 4/1-4/30/2024 168.56 Total for Check Number 85582: 1,900.32
85583 3822 ALMA COLADO 05/10/2024
May 2024 Monthly Cell Phone Allowance 75.00
Total for Check Number 85583: 75.00
85584 4488 COLLEGE OF THE SEQUOIAS 05/10/2024
500 Firearms Tactical Rifle (POST Plan IV) Cortez,Jimenez) 308.00 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85584: 308.00
85585 3119 COOK'S COMMUNICATIONS CORP. 05/10/2024
157130 Unit 2122 repair for randomly turning off (Ramirez) 28.00 Total for Check Number 85585: 28.00
85586 4448 CORE & MAIN 05/10/2024
U781533 Water Line Repair clamps 636.08
Total for Check Number 85586: 636.08
85587 3123 COUNTY OF FRESNO-DEPT OF PUBLIC HEALTH 05/10/2024 298934 PW Yard-Fac ID: FA00268631 583.00
Total for Check Number 85587: 583.00
85588 3144 DEPARTMENT OF CONSERVATION 05/10/2024
04/25/2024 SMI and Seismic Hazard Mapping Fee 1/1/24-3/31/24 1,010.65 Total for Check Number 85588: 1,010.65
85589 4984 ROSEMARIE ELIQUIST 05/10/2024
5/9/2024 Ambulance Refund Sharp: D of S: 12/14/2023 2023243504-KI:1 67.59 Total for Check Number 85589: 67.59
85590 4615 EMERALD TEXTILES SERVICES 05/10/2024
EFRE00146032 Linen SVS 4/14-4/20 269.06
EFRE00147595 Linen SVS 4/21-4/30 261.13
Total for Check Number 85590: 530.19
85591 3158 ENER POWER 05/10/2024
73124 Electric Energy charges for: 2/27/24-03/26/24 SID: 7543447613 311.00 73125 Electric Energy charges for: 2/27/24-03/26/24 SID: 7547167697 875.00 73126 Electric Energy charges for: 2/27/24-03/26/24 SID: 7543447066 83.00 73127 Electric Energy charges for: 2/27/24-03/26/24 SID: 7543447336 179.00 Total for Check Number 85591: 1,448.00
85592 4991 JAMES ERGO 05/10/2024
5/8/2024 Lifeguard Training Reimbursement 260.00
Total for Check Number 85592: 260.00
85593 3955 FIRE APPARATUS SOLUTIONS 05/10/2024
28234 173.90
29592 left side cylinder at the elbow, Crack replace E142 1,934.38 29595 Coolant leak at the elbow Crack replace E142 1,179.65 Total for Check Number 85593: 3,287.93
85594 3188 FRESNO COUNTY SHERIFF 05/10/2024
SO21485 KPD-FSO case 24-843/24-118 340.32
SO21530 Prisoner Processing Fees 3rd Qtr 107.40
SO21652 RMS/JMS Access Fees (May) 150.10
SO21652 Dispatch Contract Services (May) 17,528.57
Total for Check Number 85594: 18,126.39
85595 4926 GALLAGHER BENEFIT SERVICES, INC. 05/10/2024
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
2024031015 50% Compensation Study 262.50
2024031015 50% Compensation Study 262.50
Total for Check Number 85595: 525.00
85596 4293 ROBINSON GONG 05/10/2024
489589 reimbursement for DOT physical 95.00
Total for Check Number 85596: 95.00
85597 4492 MONIQUE GONZALES 05/10/2024
4202024 Car Show Luncheon (reimbursement) 74.91
Total for Check Number 85597: 74.91
85598 3211 GRAINGER 05/10/2024
88818762 Multiuse Lock Extension kit x2 13.04
Total for Check Number 85598: 13.04
85599 4989 HEALTH NET OF CA 05/10/2024
5/6/2024 Amb Refund Sharp: D of S 9/2/2024 Mayberry, E 230902-1237-KNG-KI 2,721.75 Total for Check Number 85599: 2,721.75
85600 3219 HEALTHWISE SERVICES 05/10/2024
179779 Kiosk Lease Fee-Pharm Manifest 1418239 4/19/24 173.75 Total for Check Number 85600: 173.75
85601 3222 HENRY SCHEIN, INC. 05/10/2024
80347015 Medical Supplies 4/01/24 125.99
80348667 Medical Supplies 4/01/24 81.59
81031160 Medical Supplies 4/04/24 94.40
81521068 Medical Supplies 4/08/24 201.00
8158321 Medical Supplies 4/08/24 37.56
83533310 Medical Supplies 4/22/24 144.66
83945598 Medical Supplies 4/24/24 140.04
84465728 Medical Supplies 4/29/24 357.51
Total for Check Number 85601: 1,182.75
85602 3225 HOME DEPOT CREDIT SERVICES 05/10/2024
4/22/2024 PW Supplies 42.59
Total for Check Number 85602: 42.59
85603 3999 IRON MOUNTAIN 05/10/2024
JKNN338 Shred Services 3/27-4/23 101.25
Total for Check Number 85603: 101.25
85604 3584 JAM SERVICES, INC. 05/10/2024
176648 INV# - 176648- Sierra RFBs - Signs and Equipment 48,624.65 177022 Inv#176648 Poles- Sierra RFBs - Poles 36,615.60
178900 Credit Memo#178900 -2,222.07
Total for Check Number 85604: 83,018.18
85605 4997 JOHN BOWEN, HOUSEHOLD ELECTRIC INC 05/10/2024 05/07/2024 Building Permit-2130 Winter 69.25
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85605: 69.25
85606 3329 JOLENE POLYACK MARKETING 05/10/2024
3264 Econ Development May 2024 3,300.00
Total for Check Number 85606: 3,300.00
85607 3249 KAISER FOUNDATION HEALTH PLAN INC05/10/2024
May 2024 Med Ins Premium May 2024 1,469.52
Total for Check Number 85607: 1,469.52
85608 4987 KAISER PERMANENTE- RELIANCE 05/10/2024
5/6/2024 Amb Refund Sharp: D of S: 7/31/2023 Leon, E 230731-1612-KNG-KI:1 3,372.60 5/7/2024 Amb Refund Sharp: D of S: 8/20/2023 Santiago, E 2023161404-KI-1 3,183.40 Total for Check Number 85608: 6,556.00
85609 3253 KINGSBURG CHAMBER OF COMMERCE05/10/2024
May 2024 Monthly Budget Allowance May 2024 2,500.00
Total for Check Number 85609: 2,500.00
85610 3625 KINGSBURG MEDIA FOUNDATION 05/10/2024
11632,662,661 Phone & Internet May 2024 90.10
11632,662,661 Phone & Internet May 2024 525.00
11632,662,661 Phone & Internet May 2024 350.00
11632,662,661 Phone & Internet May 2024 45.05
11632,662,661 Phone & Internet May 2024 200.00
11632,662,661 Phone & Internet May 2024 242.33
11632,662,661 Phone & Internet May 2024 45.05
11632,662,661 Phone & Internet May 2024 45.05
11632,662,661 Phone & Internet May 2024 45.05
11632,662,661 Phone & Internet May 2024 45.05
11632,662,661 Phone & Internet May 2024 200.00
11632,662,661 Phone & Internet May 2024 492.32
11632,662,661 Phone & Internet May 2024 75.00
11632,662,661 Phone & Internet May 2024 150.00
11663 Email Services May 2024 199.00
11663 Email Services May 2024 92.00
11663 Email Services May 2024 89.00
11663 Email Services May 2024 199.00
11663 Email Services May 2024 92.00
11663 Email Services May 2024 161.00
11663 Email Services May 2024 504.00
11663 Email Services May 2024 10.00
CWM11702 INV# CWM11702- PW computer replacements 2,727.82 Total for Check Number 85610: 6,623.82
85611 4982 KROEKER PUMP SERVICE 05/10/2024
14723 INV#14723 WELL #13 rehab 56,357.40
Total for Check Number 85611: 56,357.40
85612 3275 LIEBERT, CASSIDY, WHITMORE 05/10/2024
264589 Client Matter: KI010-00001 9,177.00
Total for Check Number 85612: 9,177.00
85613 3277 LINCOLN AQUATICS 05/10/2024
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Q2026767 Chlorine Well #16 442.98
Q2026769 Chlorine Well #13 485.37
Q2026770 Chlorine Well #14 654.94
Q2026771 Chlorine Well #16 485.37
Total for Check Number 85613: 2,068.66
85614 3518 METRO UNIFORM 05/10/2024
277788 replacement boots- Kopas 300.00
278493 New hire uniform FF/EMT - Salinas 854.89
278835 New hire boots FF/EMT- Salinas 300.00
Total for Check Number 85614: 1,454.89
85615 3293 MID VALLEY DISPOSAL 05/10/2024
April 2024 April 2024 Commercial less FF's (8,801.68) 49,876.17 April 2024 April 2024 Multi 2-4 & Multi 5 less (3,107.82) 17,611.04 April 2024 Franchise Fees-April 2024 11,909.50
April 2024 Franchise Fees-April 2024 -11,909.50
April 2024 April 2024 Residential 102,632.22
Total for Check Number 85615: 170,119.43
85616 3997 MID VALLEY DISPOSAL RECYCLING & TRANSFER STATION 05/10/2024 2829772 Dump Days Tire Amnesty Fall 23 1,251.00
2922175 Street Sweeping Refuse 4/4/24 1,131.24
2939242 Street Sweeping refuse 4/19/24 1,201.00
Total for Check Number 85616: 3,583.24
85617 3797 MOTOROLA SOLUTIONS, INC. 05/10/2024
68539 Motorola for radio batteries 4,193.71
Total for Check Number 85617: 4,193.71
85618 4230 MUNICIPAL EMERGENCY SERVICES INC. 05/10/2024 1926301 Wildland gloves 8 lg/10 Med gloves 932.12
1928812 Yellow Nomex face shroud x7 371.72
Total for Check Number 85618: 1,303.84
85619 4281 MYSTERY RANCH 05/10/2024
SO466009 Estimate ES12422 8/14/2023 61.00
SO466009 Estimate ES12422 8/14/2023 135.00
SO466009 Estimate ES12422 8/14/2023 310.00
SO466009 Estimate ES12422 8/14/2023 780.00
SO466009 Estimate ES12422 8/14/2023 217.14
SO466009 Estimate ES12422 8/14/2023 1,300.00
SO466009 Estimate ES12422 8/14/2023 115.00
Total for Check Number 85619: 2,918.14
85620 3466 NAPA AUTO PARTS 05/10/2024
665025 Edger belts for PW 46.49
668745 Trailer Brakes for PW 4.72
669009 Dry for fruit spill on Sierra 126.32
Total for Check Number 85620: 177.53
85621 4289 NATIONAL PLANT SERVICES 05/10/2024
5/6/2024 Hydrant Meter Deposit Refund 1,931.59
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85621: 1,931.59
85622 3307 NELSON'S ACE HARDWARE-SELMA 05/10/2024
148025 Moto mix 1 gal 43.58
148491 Tape mounting/magnetic hook 19.19
148811 Moto mix 1 gal 313.84
April 2024 Hardware Supplies April 2024 11.85
April 2024 Hardware Supplies April 2024 35.11
April 2024 Hardware Supplies April 2024 120.07
April 2024 Hardware Supplies April 2024 64.39
April 2024 Hardware Supplies April 2024 154.85
April 2024 Hardware Supplies April 2024 134.16
April 2024 Hardware Supplies April 2024 17.56
April 2024 Hardware Supplies April 2024 90.08
April 2024 Hardware Supplies April 2024 42.50
April 2024 Hardware Supplies April 2024 123.45
Total for Check Number 85622: 1,170.63
85623 3312 O'REILLY AUTO PARTS 05/10/2024
3617-213352 Replace battery.core charge C140 225.20
4445-459068 Replace batteries x2,core chg,prev 205.67
Total for Check Number 85623: 430.87
85624 4583 CIERA ORTIZ 05/10/2024
reimbursement Basket for wellness event for Hosp district 70.00 Total for Check Number 85624: 70.00
85625 4983 JAMIE OSBORNE 05/10/2024
5/6/2024 Ambulance Refund Sharp: D of S: 2/13/2023 230213-1214-KNG-KI-1 165.10 Total for Check Number 85625: 165.10
85626 3611 HOLLY OWEN 05/10/2024
May 2024 Monthly Cell Phone Allowance 75.00
Total for Check Number 85626: 75.00
85627 3315 P G & E 05/10/2024
04/29/2024 Electricity 3/28/24-4/28/24 Account#9285082237-7 77.60 04/30/2024 Electricity 3/29/24-4/29/24 Account#7371161282-7 647.34 04/30/2024 Electricity 3/29/24-4/29/24 Account#7371161282-7 647.34 05/01/2024 Electricity4/01/24-4/30/24 Account#1628344672-8 920.93 Total for Check Number 85627: 2,293.21
85628 4885 PACIFIC SHREDDING 05/10/2024
5207859 City Hall paper shredding services April 2024 25.20 5207859 City Hall paper shredding services April 2024 25.20 Total for Check Number 85628: 50.40
85629 3450 ABIGAIL PALSGAARD 05/10/2024
May 2024 Monthly Cell Phone Allowance 75.00
Total for Check Number 85629: 75.00
85630 4986 TAMARA PLEMONS 05/10/2024
5/6/2024 Ambulance Refund Sharp: D of S: 11/15/2023 2023223384-KI-1 254.00 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85630: 254.00
85631 4624 PRESTIGE POOL AND LANDSCAPE 05/10/2024
5-9-2024 Electric Permit 2241 Mariposa- Re-issue lost Ck#80921 45.80 5-9-2024 Plumbing Permit 2241 Mariposa- Re-issue lost Ck#80921 23.50 5-9-2024 Building Standards 2241 Mariposa- Re-issue lost Ck#80921 2.00 5-9-2024 Building Permit 2241 Mariposa- Re-issue lost Ck#80921 543.25 5-9-2024 Plan Check 2241 Mariposa- Re-issue lost Ck#80921 176.56 Total for Check Number 85631: 791.11
85632 3334 PROFESSIONAL PRINT & MAIL, INC 05/10/2024
120786 Statements-Delinquent Notices April 2024 104.61
120786 Statements-Delinquent Notices April 2024 104.62
Total for Check Number 85632: 209.23
85633 3335 PROFORCE LAW ENFORCEMENT 05/10/2024
548459 Ballistic Vest (Lopez) 854.47
548639 Ballistic Vest (Lamborn) 854.47
548639 Ballistic Vest (Wu) 854.47
Total for Check Number 85633: 2,563.41
85634 3772 SIGN MAX 05/10/2024
0046608-IN Crosswalk Signs 111.61
Total for Check Number 85634: 111.61
85635 3368 SIGN RANCH BY ROD'S CUSTOM SIGNS05/10/2024
15240 KPD Vehicle signs 150.63
Total for Check Number 85635: 150.63
85636 3369 SILVAS OIL COMPANY, INC. 05/10/2024
190912CT SRO H Fuels 64.91
190912CT GF Fuels 1,475.39
190912CT ACT Fuels 294.15
190912CT SRO E Fuels 249.46
190912CT ME Fuels 1,569.53
191452CT PW & CH Gas Chrgs 4/16-4/30/24 204.80
191452CT PW & CH Gas Chrgs 4/16-4/30/24 171.05
191452CT PW & CH Gas Chrgs 4/16-4/30/24 1,025.56
191452CT PW & CH Gas Chrgs 4/16-4/30/24 50.49
191452CT PW & CH Gas Chrgs 4/16-4/30/24 156.76
191452CT PW & CH Gas Chrgs 4/16-4/30/24 50.49
191452CT PW & CH Gas Chrgs 4/16-4/30/24 524.76
191452CT PW & CH Gas Chrgs 4/16-4/30/24 292.13
191454CT Fire Fuel 379.67
191454CT Ambulance Fuel 379.67
191454CT Measure E Fuel 379.66
19145CT ACT Fuels 522.23
19145CT ME Fuels 1,612.78
19145CT GF Fuels 2,656.44
19145CT SRO E Fuels 258.99
19145CT SRO H Fuels 238.15
Total for Check Number 85636: 12,557.07
85637 4262 SILVERFOX ELECTRIC, INC. 05/10/2024
3101 INV#3101 Simpson Street light repair 2,839.19
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 9 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
3102 Senior Center Breaker repair 88.99
3103 Senior Center Outlet Repair 160.00
3106 Stroud Lift station repair 864.67
3107 PD Switches 638.60
3128 run power for addt'l tvs in App Bay for First arriving-Stn 901.58 Total for Check Number 85637: 5,493.03
85638 3378 STAPLES ADVANTAGE 05/10/2024
6001836229 Office Supplies stn 1 40.91
6001836230 Office Supplies stn 1 117.05
6001836231 Office Supplies 111.45
6001836232 Janitorial Supplies 203.74
6001836233 PW Office Supplies 69.12
6002005213 Janitorial Supplies 129.88
Total for Check Number 85638: 672.15
85639 3380 STATE OF CALIFORNIA-D O J 05/10/2024
730437 Blood Alcohol Analysis (March) 105.00
Total for Check Number 85639: 105.00
85640 4827 SWEEPING CORP OF AMERICA LLC 05/10/2024
2024-003668 Kings Crossing April 2024 250.00
2024-003668 Streets, Medians, and Subdivisions April 2024 3,000.00 2024-003668 Subdivision 16th & Kern April 2024 650.00
2024-003668 Subdivision Kamm & S Academy April 2024 325.00 2024-003668 Special Sweep-Car Show Route April 2024 1,410.00 2024-003668 Air Sweep Month of April 2024 14,950.00
2024-003668 Special Sweep-Medians 10th & Union April 2024 940.00 Total for Check Number 85640: 21,525.00
85641 4974 THE ADVANCE GROUP INC 05/10/2024
82677 Swag Jr Officer Dpartment stickers 573.38
82774 Buisness Cards (Cortez) 33.40
Total for Check Number 85641: 606.78
85642 4854 TOP GUARD TRAINNING 05/10/2024
4350 Lifeguard Training 2024 3,440.00
Total for Check Number 85642: 3,440.00
85643 4788 TOWNSEND PUBLIC AFFAIRS INC. 05/10/2024
21562 Consulting services for the month of May 2024 6,500.00 Total for Check Number 85643: 6,500.00
85644 4996 VALKOMMEN VILLAGE C/O LUCAS & HOLLINGSWORTH 05/10/2024 05/07/2024 Over Charge on Disposal Fees July 2023 to April 2024 22,650.00 Total for Check Number 85644: 22,650.00
85645 3416 VERIZONWIRELESS 05/10/2024
9961730694 Cellular Svc 3/16-4/15/2024 52.13
9961730694 Cellular Svc 3/16-4/15/2024 96.14
9961730694 Cellular Svc 3/16-4/15/2024 27.71
9961730694 Cellular Svc 3/16-4/15/2024 95.30
9961730694 Cellular Svc 3/16-4/15/2024 78.58
9961730694 Cellular Svc 3/16-4/15/2024 26.36
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 10 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
9961730694 Cellular Svc 3/16-4/15/2024 104.62
9961730694 Cellular Svc 3/16-4/15/2024 20.42
9961730694 Cellular Svc 3/16-4/15/2024 20.78
9961730695 Wireless bill for Fire/Ambulance 3/16-4/15 1,072.18 Total for Check Number 85645: 1,594.22
85646 3419 VIKING CLEANING SERVICE 05/10/2024
May 2024 Janitorial Services May 2024 3,641.40
Total for Check Number 85646: 3,641.40
85647 3493 VILLAGE TIRE SALES INC 05/10/2024
20336 Tire repair on PD #2039 25.00
20901 Tire repair on PW #740 50.00
20936 Tire repair on PW #611 25.00
21052 4 New tires on PD #2040 917.48
21064 Tire repair on PD #2040 25.00
21277 Tire Repair on PW E662 43.90
Total for Check Number 85647: 1,086.38
85648 3469 WECO SUPPLY CO., INC. 05/10/2024
973071 PW Cyl Rental 4/30/24 31.32
Total for Check Number 85648: 31.32
85649 3448 CHRISTINA WINDOVER 05/10/2024
May 2024 Monthly Cell Phone Allowance 75.00
Total for Check Number 85649: 75.00
85650 3430 BETTY WONG, 05/10/2024
May 2024 Wong Building Lease May 2024 2,600.00
Total for Check Number 85650: 2,600.00
Total for 5/10/2024: 505,173.56
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 05/17/2024
PR Batch 00002.05.2024 457 Mission Square PR Batch 00002.05.2024 457 Mission Square 1,478.85 Total for this ACH Check for Vendor 3231: 1,478.85
ACH 3470 Internal Revenue Service - ACH 05/17/2024
PR Batch 00002.05.2024 FICA Employee Portion PR Batch 00002.05.2024 FICA Employee Portion 17,627.18 PR Batch 00002.05.2024 FICA Employer Portion PR Batch 00002.05.2024 FICA Employer Portion 17,627.18 PR Batch 00002.05.2024 Federal Income Tax PR Batch 00002.05.2024 Federal Income Tax 24,242.37 PR Batch 00002.05.2024 Medicare Employee Portion PR Batch 00002.05.2024 Medicare Employee Portion 4,122.51 PR Batch 00002.05.2024 Medicare Employer Portion PR Batch 00002.05.2024 Medicare Employer Portion 4,122.51 Total for this ACH Check for Vendor 3470: 67,741.75
ACH 3471 Employment Development Department - ACH05/17/2024 PR Batch 00002.05.2024 State Income Tax PR Batch 00002.05.2024 State Income Tax 10,484.69 PR Batch 00002.05.2024 CA SDI PR Batch 00002.05.2024 CA SDI 2,800.40 Total for this ACH Check for Vendor 3471: 13,285.09
ACH 3472 CalPERS - ACH 05/17/2024
PR Batch 00002.05.2024 PERS Safety Fire -ClassicPR Batch 00002.05.2024 PERS Safety Fire -Classic 1,184.75 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 11 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
PR Batch 00002.05.2024 PERS Misc. PEPRA ER PR Batch 00002.05.2024 PERS Misc. PEPRA ER 4,887.82 PR Batch 00002.05.2024 PERS Reported FLSA PR Batch 00002.05.2024 PERS Reported FLSA 608.99 PR Batch 00002.05.2024 PERS Misc. PEPRA PR Batch 00002.05.2024 PERS Misc. PEPRA 4,932.37 PR Batch 00002.05.2024 PERS Safety Police ER PR Batch 00002.05.2024 PERS Safety Police ER 3,525.81 PR Batch 00002.05.2024 PERS Safety Police PR Batch 00002.05.2024 PERS Safety Police 1,367.78 PR Batch 00002.05.2024 PERS Safety Fire PEPRAPR Batch 00002.05.2024 PERS Safety Fire PEPRA 4,711.38 PR Batch 00002.05.2024 PERS Safety Police PEPRPR Batch 00002.05.2024 PERS Safety Police PEPR A ER A ER 8,035.39 PR Batch 00002.05.2024 PERS Misc. Classic PR Batch 00002.05.2024 PERS Misc. Classic 2,562.47 PR Batch 00002.05.2024 PERS Safety Fire PEPRA ER PR Batch 00002.05.2024 PERS Safety Fire PEPRA ER 5,053.40 PR Batch 00002.05.2024 PERS Misc. Classic ER PR Batch 00002.05.2024 PERS Misc. Classic ER 4,414.40 PR Batch 00002.05.2024 PERS Safety Police PEPRAPR Batch 00002.05.2024 PERS Safety Police PEPRA 8,580.44 PR Batch 00002.05.2024 PERS Safety Fire ER PR Batch 00002.05.2024 PERS Safety Fire ER 3,061.52 Total for this ACH Check for Vendor 3472: 52,926.52
ACH 3475 Empower 05/17/2024
PR Batch 00002.05.2024 457 Percent-Empower PR Batch 00002.05.2024 457 Percent-Empower 92.95 PR Batch 00002.05.2024 457 Plan-Empower PR Batch 00002.05.2024 457 Plan-Empower 3,463.07 Total for this ACH Check for Vendor 3475: 3,556.02
ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 05/17/2024 PR Batch 00002.05.2024 CalPERS 457 Plan PR Batch 00002.05.2024 CalPERS 457 Plan 50.00 PR Batch 00002.05.2024 CalPERS 457 Percent PR Batch 00002.05.2024 CalPERS 457 Percent 327.55 Total for this ACH Check for Vendor 3526: 377.55
ACH 4707 ICMA-WIRE 401(A) 05/17/2024
PR Batch 00002.05.2024 Def Comp 401(a) ICMAPR Batch 00002.05.2024 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
85651 3660 KPFA 05/17/2024
PR Batch 00002.05.2024 Professional Firefighters Asc. PR Batch 00002.05.2024 Professional Firefighters Asc. 680.00 Total for Check Number 85651: 680.00
85652 3525 Kingsburg Police KPOA 05/17/2024
PR Batch 00002.05.2024 KPOA Union Dues PR Batch 00002.05.2024 KPOA Union Dues 1,060.00 Total for Check Number 85652: 1,060.00
85653 3716 FRANCHISE TAX BOARD STATE OF CALIFORNIA 05/17/2024 PR Batch 00002.05.2024 Franchise Tax Board PR Batch 00002.05.2024 Franchise Tax Board 87.50 Total for Check Number 85653: 87.50
Total for 5/17/2024: 141,443.28
ACH 4789 US BANKCORP SERVICE CENTER 05/24/2024
Beasley 51024 Gatorade for PW 14.78
Beasley 51024 Tow Truck for PW Boom Truck Inv 7717 240.00 Castneda 51024 Adobe-Community Services 239.88
Castneda 51024 Amazon-Senior Center Supplies 161.86
Castneda 51024 Amazon-Senior Center Supplies Paper 37.03 Castneda 51024 Senior Inc. Adobe Services 155.88
Castneda 51024 Amazon-Kitchen Oven Mitts 47.06
Colado 51024 Staples-Finance Supplies 35.09
Colado 51024 Staples-Finance Supplies 35.08
Colado 51024 Finance-Apple Ipad, keyboard, pencil 937.92 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 12 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Dadian51024 Park Mobile 2.49
Galvez 51024 Walmart- Chlorine Memorial Fountain 168.14 Herndz51024 Career Source monthly membership Admin/Ro 19.00 Herndz51024 Paypal monthly sub - for CPR classes 25.00
Herndz51024 WorldPoint annual CPR/ACLS/BLS Cert renewals x3 684.48 Herndz51024 Prime annual membership renewal- Dept 543.79 Herndz51024 City of Sac- parking Listos Sac Ca 10.00
Herndz51024 Home2Suite,hotel Listos Ca Confer Ro 315.20 Owen 51024 Amazon-Ice Maker, Cooling Vest 541.58
Ploszaj 51024 Target 29.24
Ploszaj 51024 Print Theory 1,196.76
Ploszaj 51024 Hilton Hotels -215.81
Ploszaj 51024 Print Theory 241.83
Ploszaj 51024 Sheraton Garden Grove 30.00
Ploszaj 51024 U-Line 442.40
Ploszaj 51024 OfficeSupply.com 545.38
Ploszaj 51024 The UPS Store 27.71
Ploszaj 51024 RIPP Restraints 252.53
Ploszaj 51024 RIPP Restraints 497.11
Ploszaj 51024 Kingsburg Vet Clinic 664.00
Ploszaj 51024 Reconyx Billing 21.80
Plsgaard 51024 Walgreens-Water for meetings 7.40
Plsgaard 51024 Print Theory-City Award Supplies 93.40
Plsgaard 51024 Trolley Entrance for the parade 25.00
Stephens 51024 Beverages- Body Cam Installers 22.91
Stephens 51024 Lunch- Body Cam Installers 92.91
Wndover 51024 Golden Law APC 552.50
Wndover 51024 Mandalay Bay S Bennett Laserfische conference 493.22 Wndover 51024 ID Creator- LGs 23.99
Total for this ACH Check for Vendor 4789: 9,258.54
85654 3521 A.O.K INDUSTRIES 05/24/2024
24-005 Discing at the Business Park 250.00
Total for Check Number 85654: 250.00
85655 3006 AIRGAS NCN 05/24/2024
9149701710 5/08/24 Oxygen 216.39
9149924709 5/15/24 Oxygen 193.04
Total for Check Number 85655: 409.43
85656 3565 AMAZON CAPITAL SERVICES 05/24/2024
13DR-RJL4-7K1N FOLDING CHAIRS- CERT GRANT 87.17
13DR-RJL4-7K1N DIVIDERS, FILE FOLDERS 93.87
16WV-TCJQ-PXN7 PAINT MARKER FLEET/FER 7.50
19DH-FJC9-PXXT DEPT SUPPLIES, TPAPER, TOWELS LYSOL 247.38 1L36-RW71-7K1N OFFICE SUPPLIES, PORTFILIO, TAPE 112.95
Total for Check Number 85656: 548.87
85657 4545 AMAZON.COM SALES, INC. 05/24/2024
1PQY-Y4TQ-7CFD Picture Hanging support brackets and T-screws 61.63 Total for Check Number 85657: 61.63
85658 4628 JOSEFINO AREVALO 05/24/2024
06112024 Per Diem - POST Driver Training/Awareness 17.00 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 13 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85658: 17.00
85659 4307 AT & T MOBILITY 05/24/2024
287299577602x05 ACT Cell 45.03
287299577602x05 SRO H Cell 45.03
287299577602x05 SRO E Cell 45.03
287299577602x05 ME Cell 409.10
287299577602x05 GF Cell 797.16
587290402185x05 SRO E MDT/Body Cam 47.37
587290402185x05 ME MDT/Body Cam 426.33
587290402185x05 GF MDT/Body Cam 738.98
587290402185x05 ACT MDT/Body Cam 47.37
587290402185x05 SRO MDT/Body Cam 47.37
Total for Check Number 85659: 2,648.77
85660 4994 JOHN BINASKI 05/24/2024
5022024 Reimbursement - DMV Ambulance 27.57
Total for Check Number 85660: 27.57
85661 3054 BSK ASSOCIATES 05/24/2024
AH10281 Water Treatment BacT Well #13 4/29/2024 28.50
AH10977 Water Treatment BacT Well #13 5/6/2024 28.50
AH10979 Water Treatment BacT 5/6/2024 114.00
AH11257 Water Treatment BacT Well #13 5/9/2024 28.50
AH11504 Water Treatment BacT 5/13/2024 199.50
AH11505 Water Treatment BacT 5/13/2024 114.00
Total for Check Number 85661: 513.00
85662 3056 CAL STATE TERMITE AND PEST 05/24/2024
459362/458378 Memorial/ Downtown Pest Control 95.00
459362/458378 Fire Pest Control 35.00
459362/458378 Police Pest Control 35.00
459362/458378 Pool Pest Control 71.50
459362/458378 Senior Center Pest Control 35.00
459362/458378 Amb Pest Control 35.00
459362/458378 City Building Pest Control 168.50
Total for Check Number 85662: 475.00
85663 3059 CALIFORNIA FORENSIC INSTITUTE 05/24/2024
KPD603 Psychological Testing: Beer 400.00
Total for Check Number 85663: 400.00
85664 4429 CANON FINANCIAL SERVICES, INC 05/24/2024
32545645 PW Copier 4-1 to 4-30-24 178.10
32545645 City Hall Copier May 2024 215.85
32545645 City Hall Copier May 2024 215.85
32545646 Contract April, Maintenance& Service May 965.90 32545647 Copier Contract Building Dept Contract 5/1/24-5/31/24 224.93 32545647 Copier Contract Building Dept Meter 4/1/24-4/30/24 145.37 32589826 Canom copier fire admin svs 4/01-4/30 152.78
32589826 Contract Charge 5/1-5/31 252.08
Total for Check Number 85664: 2,350.86
85665 4491 GABRIEL CASTELLANOS 05/24/2024
06112024 Per Diem - POST Driver Training/Awareness 17.00 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 14 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85665: 17.00
85666 4861 CCLS, INC 05/24/2024
21664 INV#21664- Kings Estates - May 1,110.00
21664 INV#21664- Vets May 980.00
Total for Check Number 85666: 2,090.00
85667 3095 CITY OF KINGSBURG-POLICE DEPT. 05/24/2024
Petty Cash Sanitary Femimne products/Inmates- Walgreens 14.58 Petty Cash Plastic Sporks- Booking 13.77
Petty Cash Seal Tape- Ace Hardware 9.36
Petty Cash Fuel- Training 70.81
Petty Cash Christmas Ribbon for Tree - Dollar Tree 4.09 Total for Check Number 85667: 112.61
85668 4945 FERMINA CORTEZ 05/24/2024
06172024 Per Diem - POST Driver Training/Awareness 17.00 Total for Check Number 85668: 17.00
85669 3148 DON BERRY CONSTRUCTION INC 05/24/2024
Payment #4 Retention Madsen Ave Rehab 11/15/23-3/12/24 30,936.40 Total for Check Number 85669: 30,936.40
85670 4229 EBA&M CORPORATION 05/24/2024
May 2024 Monthly Premium for medical cards 5/1-5/31/2024 90.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 26.80 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 60.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 40.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 51.20 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 100.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 369.60 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 146.80 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 290.40 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 92.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 356.80 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 40.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 68.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 30.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 40.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 105.20 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 510.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 13.60 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 10.00 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 89.60 May 2024 Monthly Premium for medical cards 5/1-5/31/2024 40.00 Total for Check Number 85670: 2,570.00
85671 4615 EMERALD TEXTILES SERVICES 05/24/2024
EFRE-00148809 Svs 5/1/24-5/4/24 278.92
Total for Check Number 85671: 278.92
85672 3158 ENER POWER 05/24/2024
73140 Electric Energy Charges for: 3/27/24-04/25/24 7543447613 327.00 73141 Electric Energy Charges for: 3/27/24-04/25/24 7547167697 494.00 73142 Electric Energy Charges for: 3/27/24-04/25/24 7543447066 588.00 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 15 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
73143 Electric Energy Charges for: 3/27/24-04/25/24 7543447336 371.00 Total for Check Number 85672: 1,780.00
85673 3179 LEE FORLINES 05/24/2024
6102024 Per Diem - POST DriverTraining/Awareness Training 17.00 Total for Check Number 85673: 17.00
85674 3201 ALFREDO FUENTES 05/24/2024
6102024 Per Diem -POST Driver Training/Awareness 17.00
Total for Check Number 85674: 17.00
85675 3721 DEREK GAGNON 05/24/2024
6102024 Per Diem - Training Gun Violence Restraining Order 4/17/24 17.00 Total for Check Number 85675: 17.00
85676 4993 GERMINI GROUP LLC 05/24/2024
124-15423 INV#124-15423- CCR 2,993.00
Total for Check Number 85676: 2,993.00
85677 3723 GEORGE GOMEZ 05/24/2024
6102024 Per Diem - POST Driver Training/Awareness 17.00 Total for Check Number 85677: 17.00
85678 4569 JORDAN GONG 05/24/2024
06172024 Per Diem- POST Driver Training/Awareness 17.00 Total for Check Number 85678: 17.00
85679 4492 MONIQUE GONZALES 05/24/2024
603-607 Per Diem - Gracie Survival Tactics Course 75.00 6112024 Per Diem - POST Driver Training/Driver 17.00
Total for Check Number 85679: 92.00
85680 4206 GOVERNMENTJOBS.COM, INC. 05/24/2024
Inv-42226 Annual Account Subscription 7-1-24 to 6-30-25 3,440.24 Inv-42226 Annual Account Subscription 7-1-24 to 6-30-25 3,440.23 Inv-42226 Annual Account Subscription 7-1-24 to 6-30-25 3,440.24 Total for Check Number 85680: 10,320.71
85681 3211 GRAINGER 05/24/2024
9024511983 Ladder 14 feet 911.56
Total for Check Number 85681: 911.56
85682 3994 GUARDIAN 05/24/2024
06/01-06/30/24 Monthly Ins. Premium 6/2024 Vol Ins. Plans 1,460.14 06/01-06/30/24 Monthly Ins. Premium 6/2024 Ameritas Dental 6,051.09 06/01-06/30/24 Monthly Ins. Premium 6/2024 Life Employee 206.70 06/01-06/30/24 Monthly Ins. Premium 6/2024 Vol Life Ins. 1,316.67 06/01-06/30/24 Monthly Ins. Premium 6/2024 VSP Vision 1,055.97 Total for Check Number 85682: 10,090.57
85683 4472 MIGUEL GUZMAN 05/24/2024
6112024 Per Diem-POST Driver Training/Awareness 258.75
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 16 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85683: 258.75
85684 3221 ALEX HENDERSON 05/24/2024
05/20/2024 Life Ins Reimbursement; Per Employment Contract 606.10 Total for Check Number 85684: 606.10
85685 3222 HENRY SCHEIN, INC. 05/24/2024
862278447 Medical Supplies 5/09/24 375.09
87034067 Medical Supplies 5/15/24 225.60
87546959 Medical Supplies 5/15/24 73.12
Total for Check Number 85685: 673.81
85686 3860 JAS PACIFIC 05/24/2024
PC 7057 Billing Period 4/1/24-4/30/24 813.75
Total for Check Number 85686: 813.75
85687 4830 JC LAND MANAGEMENT INC 05/24/2024
1589 INV#1589 April Landscape 6,746.20
Total for Check Number 85687: 6,746.20
85688 4826 CHRISTIAN JIMENEZ 05/24/2024
603-607 Per Diem- Gracie Survival Tactics Course 75.00
6122024 Per Diem- POST Driver Training/Awareness 17.00
Total for Check Number 85688: 92.00
85689 3248 KAHN, SOARES & CONWAY, LLP 05/24/2024
14173 Professinal Svc April 2024 600.00
14173 Professinal Svc April 2024 525.00
14173 Professinal Svc April 2024 6,375.00
Total for Check Number 85689: 7,500.00
85690 3887 KINGS INDUSTRIAL OCC. MED CTR., INC. 05/24/2024 235362 Nick Brett-Pre Employment Physical 135.00
Total for Check Number 85690: 135.00
85691 3254 KINGSBURG CHEVRON 05/24/2024
9263 April 202 ACT Car washes 10.00
9263 April 202 ME Car washes 100.00
9263 April 202 GF Car washes 60.00
9263 April 202 SRO E Car washes 5.00
Total for Check Number 85691: 175.00
85692 3625 KINGSBURG MEDIA FOUNDATION 05/24/2024
CWM11703 Intel Core 17" Notebook/Dell Latitude 13.3"Notebook 3,139.18 Total for Check Number 85692: 3,139.18
85693 3266 BRENT KROEGER 05/24/2024
06122024 Per Diem - POST Driver Training/Awareness 17.00 Total for Check Number 85693: 17.00
85694 3277 LINCOLN AQUATICS 05/24/2024
Q2026824 Pool Chlorine 4/22/24 1,622.13
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 17 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Q2026836 Pool Chlorine 4/12/24 1,622.13
Total for Check Number 85694: 3,244.26
85695 4329 MCI COMM SERVICES 05/24/2024
May 2024 Fax Long Distance 559-897-5568 34.99
Total for Check Number 85695: 34.99
85696 3466 NAPA AUTO PARTS 05/24/2024
669827 Battery Well #13 280.05
670785 Tire Foam 15.89
670836 18 mo wrty bat/core deposit 1,359.94
670857 core deposit refund -176.54
Total for Check Number 85696: 1,479.34
85697 4849 NAPA AUTO PARTS 05/24/2024
1185-883025 Core Deposit Fee -54.00
1185-883025 Commercial Battery/Deposit Fee 360.08
Total for Check Number 85697: 306.08
85698 3611 HOLLY OWEN 05/24/2024
05/22/2024 Reimb for Costco groceries for Calwalks workshop 85.65 05/22/2024 Parking Meter Lafco 1.25
05/22/2024 Parking Meter Lafco 1.50
05/22/2024 Reimb for Costco groceries for Calwalks workshop 110.46 Total for Check Number 85698: 198.86
85699 3315 P G & E 05/24/2024
05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 1,144.29 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 1,281.88 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 24,950.74 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 47.79 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 1,555.49 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 399.18 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 3,431.08 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 228.05 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 1,198.31 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 488.29 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 9.85 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 9.85 05/02/2024 Electricity-03/27/24-04/25/24 Acct-7543447781-8 180.22 05/15/2024 Electricity-04/17/24-05/15/24 Acct- 2493668675-7 63.37 Total for Check Number 85699: 34,988.39
85700 4829 BRAYDAN PADAVICK 05/24/2024
06122024 Per Diem - POST Driver Training/Awareness 17.00 Total for Check Number 85700: 17.00
85701 4669 PITNEY BOWES BANK INC 05/24/2024
800090000594483 Purchase Power 166.40
Total for Check Number 85701: 166.40
85702 3334 PROFESSIONAL PRINT & MAIL, INC 05/24/2024
120878 Statements- Monthly Utility Bills- May 2024 577.29 120878 Statements- Monthly Utility Bills- May 2024 577.29 AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 18 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85702: 1,154.58
85703 3335 PROFORCE LAW ENFORCEMENT 05/24/2024
548457 Ballistic Vest - Wu 854.47
548459 Ballistic Vest - Lopez 854.47
548639 Ballistic Vest - Lamborn 854.47
549065 Ballistic Vest - Stephens 854.47
Total for Check Number 85703: 3,417.88
85704 3341 QUINN COMPANY 05/24/2024
WON50029546 Generator Repair Station 1 872.68
WON50029548 Generator Repair Station 2 949.57
Total for Check Number 85704: 1,822.25
85705 4828 YVONNE RUIZ 05/24/2024
06182024 Per Diem - POST Drive Training/Awareness 17.00 Total for Check Number 85705: 17.00
85706 3961 SHARP AMBULANCE BILLING 05/24/2024
52923 Ambulance billing services April 2024 3,977.34
Total for Check Number 85706: 3,977.34
85707 3543 SIERRA PACKAGING SOLUTIONS 05/24/2024
86840 Senior Center Janitorial Supplies 691.28
87698 City Hall Janitorial Supplies 171.27
88144 City Hall Janitorial Supplies 394.96
88146 City Hall Janitorial Supplies 324.76
Total for Check Number 85707: 1,582.27
85708 3369 SILVAS OIL COMPANY, INC. 05/24/2024
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 146.74
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 28.21
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 109.11
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 89.38
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 182.68
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 89.38
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 843.09
191724CT PW & CH Gas Card Chrgs 5/1-5/15/2024 159.90
191725CT GF Fuels 1,289.42
191725CT ACT Fuels 463.97
191725CT SRO E Fuels 258.32
191725CT SRO H Fuels 79.70
191725CT ME Fuels 1,877.42
3369 Fuel - Fire 5/1/24-5/15/24 956.34
3369 Fuel - Measure E 5/1/24-5/15/24 956.34
3369 Fuel - Ambulance 5/1/24-5/15/24 956.33
Total for Check Number 85708: 8,486.33
85709 3371 SIMPLOT GROWER SOLUTIONS 05/24/2024
510269482 HASH- Herbicide 550.68
Total for Check Number 85709: 550.68
85710 4887 SOCIAL VOCATIONAL SERVICES INC. 05/24/2024
46D2403-IN Landscape Hash April 928.57
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 19 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
46D2403-IN Landscape Hash April 929.03
Total for Check Number 85710: 1,857.60
85711 4142 SPARKLETTS 05/24/2024
19724793042824 4/28/24 Water delivery & rental Stn 1/ Stn 2 rental of unit 97.45 Total for Check Number 85711: 97.45
85712 3380 STATE OF CALIFORNIA-D O J 05/24/2024
7323602 Fingerprint Apps 416.00
7323602 Fingerprint FBI 119.00
7323602 Peace Officer Billed 19.00
737056 Blood Alcohol Analysis (April 2024) 140.00
Total for Check Number 85712: 694.00
85713 4028 SUPERIOR POOL CARE 05/24/2024
4940 Owner-Eddie C. Reed Invoice #4940 April Service 2,600.00 4943 Owner-Eddie C. Reed Invoice 4943 chlorine pump replacement 101.13 Total for Check Number 85713: 2,701.13
85714 4974 THE ADVANCE GROUP INC 05/24/2024
82830 Continuation Traffic Citation Forms 822.41
Total for Check Number 85714: 822.41
85715 3397 THE GAS COMPANY 05/24/2024
05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 117.86 05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 10.72 05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 45.91 05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 87.24 05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 108.67 05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 143.88 05/08/2024 Gas Services for city dates: 04/05/2024-05/06/2024 3,782.09 Total for Check Number 85715: 4,296.37
85716 4980 CHAD THOMPSON 05/24/2024
158 W Orange Turf Replacement 159 W Orange. 832 Sq ft removed. 1,664.00 Total for Check Number 85716: 1,664.00
85717 3992 CHARLES UNDERWOOD 05/24/2024
06122024 Per Diem - POST Driver training/Awareness 17.00 Total for Check Number 85717: 17.00
85718 4774 VALLEY AIR CONDITIONING & REPAIR, INC. 05/24/2024 86176 Pool-heater repair manifold flow switch 250.00
Total for Check Number 85718: 250.00
85719 3421 VINCENT COMMUNICATIONS, INC. 05/24/2024
88209 Kenwood Type C Radio Headset/Sigtronics 6 position Dual Radio In 7,256.26 Total for Check Number 85719: 7,256.26
85720 4990 MADISON ZULIM 05/24/2024
05/16/2024 Lifeguard Training Reimbursement 260.00
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 20 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 85720: 260.00
Total for 5/24/2024: 180,772.10
Report Total (163 checks): 827,388.94
AP Checks by Date - Detail by Check Date (5/28/2024 4:17 PM) Page 21

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: Abigail Palsgaard, City Clerk, CMC REVIEWED BY: AH AGENDA ITEM: Resolution Of The City Council Of The City Of Kingsburg Calling And Giving Notice Of The Holding Of A General Municipal Election To Be Held In Said City On Tuesday November 5, 2024, For The Election Of Certain Officers Of Said City And Requesting The Board Of Supervisors Of The County Of Fresno To Consolidate And Canvass The General Municipal Election To Be Held On November 5, 2024 With The Statewide General Election To Be Held On That Date Pursuant To California Elections Code Section 10400 Et Seq.; To Permit The County Clerk/Registrar Of Voters Of The County Of Fresno To Render Specified Services To The City Of Kingsburg Relating To The Conduct Of Said General Municipal Election Pursuant To California Elections Code Section 10002; And Authorizing Reimbursement Funds To Pay For Said Services
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
Each City Council election year City Council adopts a resolution to call an election and consolidate with the Fresno County Clerk for the general municipal election on November 5, 2024. There is one seat in District 2 and one seat in District 3 that are up for election.

The Candidate Nomination period opens July 15, 2024 and closes August 9, 2024. If an incumbent does not file, the nomination period is extended five calendar days to August 14, 2024, for non-incumbents only. The extension period does not apply to vacant seats.

The Fresno County Clerk has scheduled an in-person Candidate Filing Training for Monday June 25, 2024, at 5:30 p.m. at 4525 E. Hamilton Ave. Fresno, CA 93702.

Additional election information can be found on the City Clerk’s Election webpage.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends adopting Resolution 2024-027

POLICY ALTERNATIVE(S)
None.

STRATEGIC GOAL(S) MET:

1. Community Engagement
Meeting Date: 06/04/2024
Agenda Item: 5.3

FINANCIAL INFORMATION

ATTACHED INFORMATION

1. Resolution 2024-027
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 001-1800-519-5360

RESOLUTION NO. 2024-027

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG CALLING

AND GIVING NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD IN SAID CITY ON TUESDAY NOVEMBER 5, 2024, FOR THE

ELECTION OF CERTAIN OFFICERS OF SAID CITY AND REQUESTING THE BOARD

OF SUPERVISORS OF THE COUNTY OF FRESNO TO CONSOLIDATE AND CANVASS THE GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 5, 2024 WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON THAT DATE PURSUANT TO CALIFORNIA ELECTIONS CODE SECTION 10400 ET SEQ.; TO

PERMIT THE COUNTY CLERK/REGISTRAR OF VOTERS OF THE COUNTY OF

FRESNO TO RENDER SPECIFIED SERVICES TO THE CITY OF KINGSBURG

RELATING TO THE CONDUCT OF SAID GENERAL MUNICIPAL ELECTION PURSUANT TO CALIFORNIA ELECTIONS CODE SECTION 10002; AND

AUTHORIZING REIMBURSEMENT FUNDS TO PAY FOR SAID SERVICES WHEREAS, the next Statewide General Election to be held in the County of Fresno will take place on November 5, 2024; and
WHEREAS, the City of Kingsburg, intends to call and order a General Municipal Election on Tuesday, November 5, 2024, for the election of the District 2 seat and the District 3 seat; each for a 4 year term; and
WHEREAS, it is the desire of the City Council of the City of Kingsburg to adopt a Resolution requesting the Board of Supervisors of the County of Fresno to consolidate said election with the Statewide General Election pursuant to Part 3 of Division 10 of the Elections Code of the State of California (commencing with Section 10400) to be held on the same date and that, within the Cityof Kingsburg, the precincts, vote center locations, ballot drop box locations, and election officers of the two (2) elections be the same; the County Clerk/Registrar of Voters canvass the returns of the General Municipal Election; and the election be held in all respects as if there were only one (1) election; and
WHEREAS, it is the desire of the City Council of the City of Kingsburg to adopt a Resolution requesting the Board of Supervisors of the County of Fresno to render specified services to the City of Kingsburg relating to the conduct of a General Municipal Election pursuant to Section 10002 of the Elections Code of the State of California; and
WHEREAS, Section 10002 of the Elections Code of the State of California requires the City of Kingsburg to reimburse the County of Fresno in full for the services performed upon presentation of a bill to the city of Kingsburg.

WHEREAS, The City Council of the City of Kingsburg has determined that each candidate for elective office who submits a statement to be sent to the voters with the sample ballot shall be charged a sum not greater than the actual prorated cost of printing, handling and translating the candidate’s statement, if any incurred by the agency as a

result of providing this service.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KINGSBURG as follows:

SECTION 1. A General Municipal Election is called and ordered for the City of Kingsburg to be held on November 5, 2024, for the purpose of the election of 2 members of the City Council to represent District 2 and District 3 each for a four year term.

SECTION 2. Pursuant to the requirements of Section 10403 of the Elections Code of the State of California, the Board of Supervisors of the County of Fresno is hereby requested to consent and agree to the consolidation of the General Municipal Election and the Statewide General Election on November 5, 2024.

SECTION 3. In accordance with the provisions of Section 10403 of the Elections Code of the State of California, the City Council of the City of Kingsburg acknowledges that the consolidated election will be held and conducted in accordance with the provisions of law regulating the Statewide General Election pursuant to Section 10418 of the Elections Code of the State of California.

SECTION 4. The Board of Supervisors of the County of Fresno is requested to direct the County Clerk/Registrar of Voters to take any and all steps necessary for and related to the holding of the consolidated election in a manner consistent with law, including, without limitation: the provision of all election materials and equipment; publication of notices; the hiring, training and supervision of election officers and other election personnel; the printing and distribution of ballot materials; the translation of ballot materials; the collection of submitted ballots; the tallying and canvassing of votes; and the certification of election results.

SECTION 5. Pursuant to Section 10002 of the Elections Code of the State of California, the City Council of the City of Kingsburg authorizes reimbursement to the County of Fresno in full for the services to be performed as herein requested and that said sum be paid to the County of Fresno upon demand and presentation of a bill to the City of Kingsburg.

SECTION 6. The candidate shall, if he/she elects to submit a statement, of no more than 200 words, to be included with the sample ballot and sent to the registered voters, pay all costs associated with said election statement; Pursuant to California Elections Code Section 13307, the candidate is required to make an estimated pre-payment to the County at the time the candidate files the nomination papers. ******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution 2024-027 was duly passed and adopted at a regular meeting of Kingsburg City Council held on the 4th day of June 2024, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:

Abigail Palsgaard, City Clerk
City of Kingsburg

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: Christina Windover, Assistant City Manager REVIEWED BY: AJH AGENDA ITEM: Workplace Violence Prevention Plan
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City of Kingsburg is committed to providing a work environment free of disruptive, threatening, or violent behavior involving any employee, appointed or elected official, volunteer, contractor, client, or visitor. Our policy is to establish, implement, and maintain an effective plan as required by Senate Bill 553. The regulation requires the City to establish, implement, and maintain, at all times in all our facilities, a workplace violence prevention plan to protect employees and other personnel from aggressive and violent behavior.

The workplace violence prevention plan (WVPP) is a policy that outlines procedures for the following:
• Prohibited Acts and Types of Workplace Violence
• Identifies the City Manager as the Responsible Safety Officer • Communication and Training Procedures
• Violence Prevention Procedures
• Work Practice Controls
• Incident Response and Investigation
• Recordkeeping
The intent is to keep this document a living document and update it as needed. An annual review will take place once a year. Each department is responsible for training its staff and ensuring all procedures in the policy are followed.

Upon implementation, department heads and human resources will determine if we need to purchase anything to comply with the plan.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends that the Council approve the Workplace Violence Prevention Plan as written.

POLICY ALTERNATIVE(S)

1. Provide alternative direction to staff.

STRATEGIC GOAL(S) MET:

1. Public Safety
Meeting Date: 06/04/2024
Agenda Item: 5.4

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
N/A.

BACKGROUND INFORMATION
The City’s risk management association offers training, materials, and support for workplace violence prevention.

Workplace violence means any act of violence or threat of violence that occurs at the work site. 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 intent of this policy is to supplement training and improve the procedures for managing/preventing work-related violence. This policy will be added to the Workplace Illness and Injury Prevention policy, in lieu of Council Approval.

ATTACHED INFORMATION

1. Proposed Workplace Violence Prevention Program.

FISCAL IMPACT:

1. Is There A Fiscal Impact? No

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A
City of Kingsburg
Workplace Violence
Prevention Plan
June 4, 2024

TABLE OF CONTENTS
Policy............................................................................................................................... 1 Prohibited Acts ................................................................................................................ 1 Responsibility and Authority ............................................................................................ 2 Compliance ..................................................................................................................... 3 Communication and Training .......................................................................................... 3 Procedures...................................................................................................................... 5 Hazard Assessment ........................................................................................................ 5 Hazard Correction ........................................................................................................... 6 Post Incident Response and Investigation ...................................................................... 6 Recordkeeping ................................................................................................................ 7 Annual Review ................................................................................................................ 7 Appendices
A. Workplace Violent Incident Log
B. Workplace Violence Prevention Environmental Hazard Assessment & Control Checklist
1 Policy
The City of Kingsburg is committed to providing a work environment that is free of disruptive, threatening, or violent behavior involving any employee, appointed or elected official, volunteer, contractor, client, and/or visitor. Our policy is to establish, implement, and maintain an effective plan as required by SB 533. The regulation requires us to establish, implement, and maintain, at all times in all our facilities, a workplace violence prevention plan for purposes of protecting employees and other personnel from aggressive and violent behavior at the workplace.

Our Workplace Violence Prevention (WVP) plan is available upon request for examination and copying to our employees, their representatives, and the Chief of Cal/OSHA or his or her designee.

Prohibited Acts
The City of Kingsburg will not ignore, condone, or tolerate threats of violence or workplace violence by any employee, appointed or elected official, volunteer, contractor, client, or visitor. • Threats of violence include both verbal and non-verbal conduct that causes a person to fear for his or her safety because there is a reasonable possibility he or she might be physically injured and that serves no legitimate work-related purpose. • Workplace violence means any act of violence or threat of violence that occurs at the work site. The term workplace violence shall not include lawful acts of self-defense or defense of others. Workplace violence includes the following:
– The threat or use of physical force against an employee that results in, or has a high likelihood of resulting in, injury, psychological trauma, or stress, regardless of whether the employee sustains an injury
– An incident involving the threat or use of a firearm or other dangerous weapon, including the use of common objects as weapons, regardless of whether or not the employee sustains an injury
Workplace violence can be categorized into four types:

Type 1: Workplace violence committed by a person who has no legitimate business at the work site - includes violent acts by anyone who enters the workplace with the intent to commit a crime
Type 2: Workplace violence directed at employees by customers, clients, patients, students, inmates, or visitors
Type 3: Workplace violence against an employee by a present or former employee, supervisor, or manager
Type 4: Workplace violence committed in the workplace by someone who does not work there but has or is known to have had a personal relationship with an employee 2 In addition, the City of Kingsburg prohibits all dangerous weapons not used for fire suppression, accident and incident response, emergency medical services, the service of law enforcement, or security duties on all City of Kingsburg property. Any employee or appointed or elected official in possession of prohibited dangerous weapons on City of Kingsburg property is in violation of this policy and may be subject to disciplinary action up to and including dismissal. Any volunteer, contractor, client, or visitor in possession of prohibited dangerous weapons will be banned from the premises. Dangerous weapons include any instrument capable of inflicting death or serious bodily injury.

Responsibility and Authority
Workplace Violence Prevention Plan Administrator
The City Manager, or an assigned designee, is the designated WVP Plan Administrator (Administrator) and has the authority and responsibility for developing, implementing, and maintaining this plan and conducting or overseeing any investigations of workplace violence reports. The City Manager will also be able to answer employee questions concerning this plan.

The City Manager, or an assigned designee, shall solicit feedback and input from employees and their authorized representatives in developing and implementing the WVP plan. Active involvement of employees could include, but is not limited to, their participation in identifying, evaluating, and correcting workplace violence hazards; in designing and implementing training; and in reporting and investigating workplace violence incidents.

The City Manager, or an assigned designee, shall coordinate implementation of the workplace violence prevention plan with other employers (ex. contracted security staff and other employers on site), when applicable, to ensure those employers and their employees understand their respective roles as provided in the plan. These other employers and their staff shall be provided with training on the City of Kingsburg’s workplace violence prevention plan.

Managers and Supervisors
Responsibilities include:
• Implementing the plan in their work areas;
• Providing input to the Administrator regarding the plan; • Participating in investigations of workplace violence reports; and • Answering employee questions concerning this plan.

Employees
Responsibilities include:
• Complying with the plan;
• Maintaining a violence-free work environment;
3 • Attending all training;
• Following all directives, policies, and procedures; and • Reporting suspicious persons in the area and alerting the proper authorities when necessary.

Compliance
The Administrator is responsible for ensuring the plan is clearly communicated and understood by all employees. The following techniques are used to ensure all employees understand and comply with the plan:
• Informing all employees of the plan during new employee safety orientation training and ongoing workplace violence prevention training;
• Ensuring all employees, including managers, and supervisors receive training on this plan; • Providing comprehensive workplace violence prevention training to managers and supervisors concerning their roles and responsibilities for plan implementation; • Evaluating employees to ensure their compliance with the plan; • Disciplining employees, appointed or elected officials, and volunteers who engage in threats of violence behaviors up to and including dismissal; and • Ensuring training of this plan is conducted upon hire and as needed.

Communication and Training
Managers and supervisors are responsible for communicating with employees about workplace violence in a form readily understandable by all employees.

Employees are encouraged to inform their supervisors about any threats of violence or workplace violence. Employees may use the Workplace Violent Incident Log (Appendix A) to assist in their reporting of incidents. No employee will be disciplined for reporting any threats of violence or workplace violence.

After the employee has reported their concerns about any threats of violence or workplace violence to their supervisor, the supervisor will report this information to the Administrator who will investigate the incident. The Administrator will then inform the employee of the results of their investigation and any corrective actions to be taken as part of the City of Kingsburg responsibility in complying with hazard correction measures outlined in the WVP plan.

Any employee who believes he or she has the potential of violent behavior is encouraged to use City of Kingsburg’s confidential Employee Assistance Program:

Simple EAP
Main Phone Number: 888-425-4800
4 Email: [email protected]
Website: www.simpleeap.com
Employee training on workplace violence will include:
• This plan;
• Workplace violence risks that employees may encounter in their jobs; • How to recognize the potential for violence and escalating behavior; • Strategies to de-escalate behaviors and to avoid physical harm; • City of Kingsburg alerts, alarms, or systems that are in place to warn of emergencies; • How to report incidents to law enforcement; and
• SimpleEAP
Employees assigned to respond to alerts, alarms, or systems that are in place to warn others will receive additional training that includes:
• General and personal safety measures;
• Aggression and violence predicting factors;
• The assault cycle;
• Characteristics of aggressive and violent persons;
• Verbal intervention and de-escalation techniques and physical maneuvers to defuse and prevent violent behavior;
• Strategies to prevent physical harm;
• Appropriate and inappropriate use of restraining techniques and medications as chemical restraints in acordance with Title 22; and
• An opportunity to practice the taught maneuvers and techniques, including a debriefing session.

Training will occur:
• When the plan is first established;
• At time of hire or transfer;
• Annually for employees performing patient contact activities and their supervisors; • Annually for employees assigned to respond to internal alerts, alarms, or systems; • When new equipment or work practices are introduced; and • When a new or previously unrecognized workplace violence hazard has been identified Employees who receive training in a form other than live will have the opportunity to meet with a person knowledgeable on the plan within one business day of the training for interactive questions to be answered.
5 Procedures
Responding to Actual or Potential Workplace Violence Emergencies In the event of an actual or potential workplace violence emergency, the City Manager and supervisors will alert employees of the presence, location, and nature of the workplace violence through the following methods:
• Text message, phone calls and/or email
• In person
When any employee becomes aware of an actual or potential workplace violence emergency, they shall notify emergency services by dialing 911 and then notifying the City Manager and their supervisor.

Employees shall implement the run, hide, fight protocols where appropriate. Evacuation routes and sheltering locations will be communicated to affected staff. If employees are not able to evacuate or shelter in place, they are authorized to take all reasonable actions necessary to fight or subdue an active shooter or assailant.

Employees shall call 911 to report the incident and request assistance from law enforcement.

Emergencies and Reporting a Crime
For immediate assistance in an emergency that is not associated with a service call, contact emergency services or law enforcement by calling 911. For immediate assistance in an emergency associated with a service call in progress, follow internal procedures for requesting immediate back-up assistance by notifying local law enforcement. Employees should also notify their supervisor, manager, and the Administrator as soon as possible.

Reporting Workplace Violence Concerns
Employees who witness or experience threats of violence or workplace violence can report the incident through their chain of command or directly to Human Resources. Employees may report anonymously and without fear of reprisal by submitting the incident in writing through interoffice mail or reporting it to the Employee Protection Line (800) 576-5262.

Restraining Orders
Employees or other personnel affiliated with the City of Kingsburg who have an active restraining order issued against another person that includes the workplace are encouraged to provide a copy of the restraining order to their supervisor and the Administrator. Supervisors who receive notification of a restraining order that includes the workplace will meet with the Administrator to decide what actions, if any, need to be initiated.

Hazard Assessment
Workplace hazard assessments will include:
• An annual review of the past year’s workplace violence incidents; and 6 • Periodic physical security assessments.

The Workplace Violence Prevention Environmental Hazard Assessment & Control Checklist (Appendix B) can be used to assist with the security assessment. Inspections are performed according to the following schedule:
• Once a year;
• When the plan is implemented;
• When new, previously unidentified workplace violence/security hazards are recognized; and
• When workplace violence injuries or threats of injury occur.

Hazard Correction
Work practice controls will be used to correct unsafe work conditions, practices, or procedures that threaten the security of employees.

Work practice controls are defined as procedures, rules, and staffing that are used to effectively reduce workplace violence hazards. Work practice controls may include, but are not limited to:
− Appropriate staffing levels;
− Provision of dedicated safety personnel (i.e. security guards); − Employee training on workplace violence prevention methods; and − Employee training on procedures to follow in the event of a workplace violence incident.

Corrective actions will be implemented in a timely manner based on the severity of the hazard documented and dated.

Post Incident Response and Investigation
Managers and supervisors will use the Workplace Violent Incident Log (Attachment A) to assist in documenting incidents and investigations.

These procedures will occur following an incident:
• Provide immediate medical care or first aid;
• Identify all employees involved in the incident;
• Offer staff individual trauma counseling resources;
• Conduct a debriefing with all affected staff;
• Determine if corrective measures developed under this plan were effectively implemented; solicit feedback from all personnel involved in the incident as to the cause of this incident and if injuries occurred, how injury could have been prevented; and 7 • Record the incident in the Workplace Violent Incident Log.

Recordkeeping
• Records of workplace violence hazard identification, evaluation, and correction will be maintained for three years in accordance with the recordkeeping requirements of the City of Kingsburg’s Injury and Illness Prevention Program. • Training for each employee, including the employee’s name, training dates, type of training, and training provider will be maintained for a minimum of three years. • Records of violent incidents (Workplace Violent Incident Log) will be maintained a minimum of five years with Christina Windover, Assistant City Manager/Director of Administrative Services, at Kingsburg City Hall.

Annual Review
City of Kingsburg’s Workplace Violence Prevention Plan will be reviewed annually and updated as needed considering the following criteria:
• Staffing;
• Sufficiency of security systems;
• Job, equipment, and facility design and risks;
• Modifications or additions to tasks and procedures that affect plan implementation; • Newly identified hazards;
• Prior year incidents;
• Identified deficiencies; and
• Feedback provided by employees and their authorized representatives. 1 Appendix A

WORKPLACE VIOLENT INCIDENT LOG
This form must be completed for every record of violence in the workplace Incident ID #*: Date and Time of Incident: Department:

Specific Location of Incident:
* Do not identify employee by name, employee #, or SSI. The Incident ID must not reflect the employee’s identity) Describe Incident (Include additional pages if needed):

Assailant information:

Patient Client Customer
Family or Friend of Patient Family or Friend of Client Family or Friend of Customer Partner/Spouse of Victim Parent/Relative of Victim Co-Worker/Supervisor/Manager Former Partner/Spouse of Victim Animal Person In Custody Robber/Burglar Passenger Stranger
Student Other:

Circumstances at time of incident:

Employee Performing Normal Duties Poor Lighting Employee Rushed Employee Isolated or Alone High Crime Area Low Staffing Level Unable to Get Help or Assistance Working in a Community Setting Unfamiliar or New Location Other:

Location of Incident:

Patient or Client Room Emergency or Urgent Care Hallway Waiting Room Restroom or Bathroom Parking Lot or Outside Building Personal Residence Breakroom Cafeteria
Other:

Type of Incident (check as many apply):

Robbery Grabbed Pushed
Verbal Threat or Harassment Kicked Scratched
Sexual Threat, Harassment, or Assault Hit with an Object Bitten Animal Attack Shot (or Attempted) Slapped
Threat of Physical Force Bomb Threat Hit with Fist
Threat of Use of Weapon or Object Vandalism (of Victim’s Property) Knifed (or Attempted) Assault With A Weapon or Object Vandalism (of Employer’s Property) Arson Robbery Other:

Consequences of incident:

Medical care provided? Yes No Law enforcement called? Yes No Security contacted? Yes No Did anyone provide assistance to conclude the event? Yes No Days lost from work (if any) Actions taken by employer to protect employees from a continuing threat? Yes No Completed by:

Name: Title: Date:

Telephone: Email:

Signature: Telephone:
2 Appendix B

WORKPLACE VIOLENCE PREVENTION

ENVIRONMENTAL HAZARD ASSESSMENT & CONTROL CHECKLIST
Assessed by: Title:

Location(s) Assessed:

This checklist is designed to evaluate the workplace and job tasks to help identify situations that may place employees at risk of workplace violence.

Step 1: Identify risk factors that may increase City of Kingsburg’s vulnerability to workplace violence events Step 2: Conduct a workplace assessment to identify physical and process vulnerabilities Step 3: Develop a corrective action plan with measurable goals and target dates STEP 1: IDENTIFY RISK FACTORS
Yes No Risk Factors Comments:

Does staff have contact with the public?
Does staff exchange money with the public?
Does staff work alone?
Is the workplace often understaffed?
Is the workplace located in an area with a
high crime rate?
Does staff enter areas with high crime rates?
Does staff have mobile workplaces?
Does staff perform public safety functions
that might put them in conflict with others?
Does staff perform duties that may upset
people?
Does staff work with people known or
suspected to have a history of violence?
Do any employees have a history of threats
of violence?
3 STEP 2: CONDUCT ASSESSMENT
Building Interior
Yes No Building Interior Comments:

Are employee ID badges required?
Are employees notified of past workplace
violence events?
Are trained security personnel or staff
accessible to employees?
Are bullet resistant windows or similar
barriers used when money is exchanged
with the public?
Are areas where money is exchanged
visible to others?
Is a limited amount of cash kept on hand
with appropriate signage?
Could someone hear an employee who
called for help?
Do employees have a clear line of sight of
visitors in waiting areas?
Do areas used for client or visitor interviews
allow co-employees to observe problems?
Are waiting and work areas free of objects
that could be used as weapons?
Is furniture in waiting and work areas
arranged to prevent employee entrapment?
Are clients and visitors clearly informed how
to use the department services so they will
not become frustrated?
Are private, locked restrooms available for
employees?
Do employees have a secure place to store
personal belonging?
4 Building Exterior
Yes No Building Exterior Comments:

Do employees feel safe walking to and from
the workplace?
Are the entrances to the building clearly
visible from the street?
Is the area surrounding the building free of
bushes or other hiding places?
Are security personnel provided outside the
building?
Is video surveillance provided outside the
building?
Is there enough lighting to see clearly?
Are all exterior walkways visible to security
personnel?
Parking Area
Yes No Parking Area Comments:

Is there a nearby parking lot reserved for
staff?
Is the parking lot attended and secure?
Is the parking lot free of blind spots and
landscape trimmed to prevent hiding
places?
Is there enough lighting to see clearly?
Are security escorts available?
5 Security Measures
Yes No Security Measures Comments:

Is there a response plan for workplace
violence emergencies?
Are there physical barriers? (between staff
and clients)
Are there security cameras?
Are there panic buttons?
Are there alarm systems?
Are there metal detectors?
Are there X-ray machines?
Do doors lock?
Does internal telephone system activate
emergency assistance?
Are telephones with an outside line
programed for 911?
Are there two-way radios, pagers, or cell
phones?
Are there security mirrors?
Is there a secured entry?
Are there personal alarm devices?
Are there “drop safes” to limit available
cash?
Are pharmaceuticals secured?
Is there a system to alert staff of the
presence, location, and nature of a security
threat?
Is there a system in place for testing security
measures?
STEP 3: DEVELOP CORRECTIVE ACTION PLAN
(Action Plan Types: BI – Building Interior, BE – Building Exterior, PA – Parking Area, SM – Security Measure) Type Action Item Person(s)
Responsible
Target
Date Status Comments

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AJH AGENDA ITEM: Mariposa Street Reconstruction – CDBG 22391 ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City advertised the Mariposa Street Reconstruction Project and requested bids for the work on April 12, 2024.

On May 7, 2024, the City received six responses from contractors for the project with bids ranging from $347,009.00 to $605,773.00. The lowest bid was submitted by RJ Berry Jr, Inc. of Selma, California in the amount of $347,009.00.

RJ Berry Jr, Inc. possesses an active Class A, General Engineering, Contractor’s license in the State of California and the license is in good standing.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the award of the Mariposa Street Reconstruction Project to RJ Berry Jr, Inc. in the amount of $347,009.00.

POLICY ALTERNATIVE(S)

1. Council could choose to reject all bids.

REASON FOR RECOMMENDATION/KEY METRIC

1. Financial Stability

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
The City advertised the Mariposa Street Reconstruction Project for bids on April 12, 2024. The work to be done, in general, includes demoing existing pavement, compaction of existing base material, asphalt concrete reconstruction, construction of new curb ramps, reconstruction of existing curb ramps to meet ADA standards, replacement of sidewalk, curb and gutter, striping, signage, markings, replacing existing storm drain inlets, and utility adjustments.

Meeting Date: 06/04/2024
Agenda Item: 5.5
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? CDBG- Grant Funds

On May 7, 2024, the City received six responses from contractors for the project with bids ranging from $347,009.00 to $605,773.00. The lowest bid was submitted by RJ Berry Jr, Inc. of Selma, California in the amount of $347,009.00.

RJ Berry Jr, Inc. possesses an active Class A, General Engineering, Contractor’s license in the State of California and the license is in good standing.

County of Fresno has reviewed the bids received and approved the award to RJ Berry Jr, Inc.

The current total amount of CDBG funds available for this project is in the amount of $274,891.00; however, the County is starting the preparation of an amendment to add $115,016.00 from the City’s available 2024-25 CDBG funds to this project.

Based on the agreement, the project budget is estimated as follows:

Construction $200,000
Design & Construction Engineering $42,900
Contingency, Permit, Misc. $31,993
Total $274,893

ATTACHED INFORMATION

1. Bid Summary

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Mobilization $15,000.00 $15,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 2 1 LS Traffic Control $5,000.00 $5,000.00 $5,000.00 $5,000.00 $14,000.00 $14,000.00 $4,500.00 $4,500.00 3 1 LS Dust Control $5,000.00 $5,000.00 $3,000.00 $3,000.00 $2,000.00 $2,000.00 $500.00 $500.00 4 1 LS Clearing and Grubbing $5,000.00 $5,000.00 $12,000.00 $12,000.00 $3,000.00 $3,000.00 $19,500.00 $19,500.00 5 1,345 CY Roadway Excavation(F) $30.00 $40,350.00 $32.00 $43,040.00 $33.00 $44,385.00 $22.00 $29,590.00 6 850 TON Hot Mix Asphalt (F) $110.00 $93,500.00 $110.00 $93,500.00 $118.00 $100,300.00 $121.00 $102,850.00 7 1,945 TON Class II Aggregate Base(F) $60.00 $116,700.00 $25.00 $48,625.00 $38.00 $73,910.00 $30.00 $58,350.00 8 6 EA Concrete Ramp $6,500.00 $39,000.00 $4,600.00 $27,600.00 $6,100.00 $36,600.00 $4,800.00 $28,800.00 9 2 EA Bulb Out Concrete Ramp $7,500.00 $15,000.00 $7,000.00 $14,000.00 $11,000.00 $22,000.00 $9,000.00 $18,000.00 10 3 EA Construct Storm Drain Inlet and Pipe Connection $7,500.00 $22,500.00 $12,000.00 $36,000.00 $6,400.00 $19,200.00 $10,000.00 $30,000.00 11 58 LF 6-Inch C900 DR-18 Storm Drain Pipe $250.00 $14,500.00 $18.00 $1,044.00 $91.00 $5,278.00 $180.00 $10,440.00 12 14 EA Adjust Water Valve Frame and Cover to Grade $1,000.00 $14,000.00 $800.00 $11,200.00 $980.00 $13,720.00 $1,000.00 $14,000.00 13 1 EA Adjust Sewer Manhole Frame and Cover to Grade $1,500.00 $1,500.00 $1,200.00 $1,200.00 $1,100.00 $1,100.00 $1,500.00 $1,500.00 14 1 LS Signage, Pavement Striping, Markers and Markings $15,000.00 $15,000.00 $11,000.00 $11,000.00 $8,700.00 $8,700.00 $15,000.00 $15,000.00 15 1 LS Miscellaneous Facilities $5,000.00 $5,000.00 $5,000.00 $5,000.00 $4,000.00 $4,000.00 $14,000.00 $14,000.00 16 1 LS Supplemental Work $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 17 1 EA Shallow Storm Drain Manhole $6,500.00 $6,500.00 $4,800.00 $4,800.00 $5,300.00 $5,300.00 $7,500.00 $7,500.00 TOTAL BASE BID $433,550.00 $347,009.00 $383,493.00 $384,530.00

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Mobilization $5,095.00 $5,095.00 $8,500.00 $8,500.00 $10,000.00 $10,000.00 2 1 LS Traffic Control $8,837.00 $8,837.00 $28,000.00 $28,000.00 $45,000.00 $45,000.00 3 1 LS Dust Control $6,577.00 $6,577.00 $650.00 $650.00 $5,600.00 $5,600.00 4 1 LS Clearing and Grubbing $9,199.00 $9,199.00 $21,400.00 $21,400.00 $67,503.00 $67,503.00 5 1,345 CY Roadway Excavation(F) $32.00 $43,040.00 $55.00 $73,975.00 $50.00 $67,250.00 6 850 TON Hot Mix Asphalt (F) $128.00 $108,800.00 $155.00 $131,750.00 $202.00 $171,700.00 7 1,945 TON Class II Aggregate Base(F) $45.00 $87,525.00 $51.00 $99,195.00 $50.00 $97,250.00 8 6 EA Concrete Ramp $7,026.00 $42,156.00 $8,800.00 $52,800.00 $3,360.00 $20,160.00 9 2 EA Bulb Out Concrete Ramp $9,935.00 $19,870.00 $11,000.00 $22,000.00 $5,940.00 $11,880.00 10 3 EA Construct Storm Drain Inlet and Pipe Connection $6,893.00 $20,679.00 $4,900.00 $14,700.00 $10,615.00 $31,845.00 11 58 LF 6-Inch C900 DR-18 Storm Drain Pipe $85.00 $4,930.00 $195.00 $11,310.00 $183.00 $10,614.00 12 14 EA Adjust Water Valve Frame and Cover to Grade $996.00 $13,944.00 $1,500.00 $21,000.00 $1,161.00 $16,254.00 13 1 EA Adjust Sewer Manhole Frame and Cover to Grade $1,193.00 $1,193.00 $5,800.00 $5,800.00 $2,042.00 $2,042.00 14 1 LS Signage, Pavement Striping, Markers and Markings $15,018.00 $15,018.00 $10,500.00 $10,500.00 $15,400.00 $15,400.00 15 1 LS Miscellaneous Facilities $21,920.00 $21,920.00 $16,000.00 $16,000.00 $5,600.00 $5,600.00 16 1 LS Supplemental Work $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 17 1 EA Shallow Storm Drain Manhole $5,479.00 $5,479.00 $10,900.00 $10,900.00 $7,675.00 $7,675.00 TOTAL BASE BID $434,262.00 $548,480.00 $605,773.00
#4
MAC General Engineering
#6
Heavy Road & Rail, Inc. Seal Rite Paving & Grading
#5
Engineer's Estimate R.J. Berry Jr. Inc. Terra West Construction, Inc. Don Berry Construction, Inc.

BID SUMMARY - May 7, 2024
CITY OF KINGSBURG - Mariposa Street Reconstruction CDBG Project No. 22391 #1 #2 #3

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AH AGENDA ITEM: Award Frontage Road Drainage Repairs
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The City advertised the Frontage Road Drainage Repair Project and requested bids on January 30, 2024. On February 14, 2024, the City received 10 responses from contractors for the project with bids ranging from $33,244.92 to $96,423.80. The lowest bid was submitted by Tosted Asphalt, Inc. of Madera, California in the amount of $33,244.92.

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

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the award of the Frontage Road Drainage Repair Project to Tosted Asphalt, Inc. in the amount of $33,244.92.

POLICY ALTERNATIVE(S)

1. Council could choose to reject all bids.

REASON FOR RECOMMENDATION/KEY METRIC

1. Financial Stability.

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
The City advertised the Frontage Road Drainage Repair Project and requested bids on January 30, 2024. The work to be done consists, in general, includes hot mix asphalt, earthwork and grading, preparation of subgrade, construction of corrugated metal pipe and hot mix asphalt dike type ‘A’.

Meeting Date: 06/04/2024
Agenda Item: 5.6
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line?

On February 14, 2024, the City received 10 responses from contractors for the project with bids ranging from $33,244.92 to $96,423.80. The lowest bid was submitted by Tasted Asphalt, Inc. of Madera, California in the amount of $33,244.92. Tosted Asphalt, Inc. possesses an active Class A, General Engineering, Contractor’s license in the State of California and the license is in good standing.

The City received $29,297.00 in federal funds and the local match is $3,947.92.

ATTACHED INFORMATION

1. Bid Summary

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($5,000 Maximum) $5,000.00 $5,000.00 $5,000.00 $5,000.00 $1,538.00 $1,538.00 $5,000.00 $5,000.00 2 1 LS Traffic Control $10,000.00 $10,000.00 $2,500.00 $2,500.00 $3,534.00 $3,534.00 $1,000.00 $1,000.00 3 1 LS Clearing and Grubbing $10,000.00 $10,000.00 $5,000.00 $5,000.00 $500.00 $500.00 $3,435.00 $3,435.00 4 3 CY Roadway Excavation $15.00 $45.00 $1,000.00 $3,000.00 $2,100.00 $6,300.00 $750.00 $2,250.00 5 6 TN Hot Mix Asphalt (F) $100.00 $600.00 $833.33 $4,999.98 $595.00 $3,570.00 $840.00 $5,040.00 6 31 LF HMA Dike Type 'A' $100.00 $3,100.00 $145.00 $4,495.00 $110.00 $3,410.00 $180.00 $5,580.00 7 2 CY Rock Slope Protection $200.00 $400.00 $500.00 $1,000.00 $2,133.00 $4,266.00 $850.00 $1,700.00 8 2 SY Rock Slope Protection Fabric $15.00 $30.00 $375.00 $750.00 $618.00 $1,236.00 $150.00 $300.00 9 26 LF Corrugated Metal Pipe $35.00 $910.00 $57.69 $1,499.94 $189.00 $4,914.00 $295.00 $7,670.00 10 1 LS Supplemental Work $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 TOTAL BASE BID $35,085.00 $33,244.92 $34,268.00 $36,975.00

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($5,000 Maximum) $5,000.00 $5,000.00 $2,500.00 $2,500.00 $7,600.00 $7,600.00 $5,000.00 $5,000.00 2 1 LS Traffic Control $2,000.00 $2,000.00 $3,500.00 $3,500.00 $8,200.00 $8,200.00 $3,500.00 $3,500.00 3 1 LS Clearing and Grubbing $1,500.00 $1,500.00 $1,000.00 $1,000.00 $6,600.00 $6,600.00 $1,000.00 $1,000.00 4 3 CY Roadway Excavation $2,000.00 $6,000.00 $3,100.00 $9,300.00 $480.00 $1,440.00 $2,700.00 $8,100.00 5 6 TN Hot Mix Asphalt (F) $1,400.00 $8,400.00 $1,200.00 $7,200.00 $640.00 $3,840.00 $1,580.00 $9,480.00 6 31 LF HMA Dike Type 'A' $50.00 $1,550.00 $12.00 $372.00 $140.00 $4,340.00 $75.00 $2,325.00 7 2 CY Rock Slope Protection $1,500.00 $3,000.00 $1,500.00 $3,000.00 $900.00 $1,800.00 $800.00 $1,600.00 8 2 SY Rock Slope Protection Fabric $400.00 $800.00 $100.00 $200.00 $135.00 $270.00 $500.00 $1,000.00 9 26 LF Corrugated Metal Pipe $200.00 $5,200.00 $300.00 $7,800.00 $255.00 $6,630.00 $350.00 $9,100.00 10 1 LS Supplemental Work $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 TOTAL BASE BID $38,450.00 $39,872.00 $45,720.00 $46,105.00

BASE BID SCHEDULE
Item No. Quantity Unit Item Description Unit Price Total Amount Unit Price Total Amount Unit Price Total Amount 1 1 LS Molbilization ($5,000 Maximum) $15,000.00 $15,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 2 1 LS Traffic Control $2,000.00 $2,000.00 $16,531.11 $16,531.11 $27,375.00 $27,375.00 3 1 LS Clearing and Grubbing $5,500.00 $5,500.00 $10,613.78 $10,613.78 $11,200.00 $11,200.00 4 3 CY Roadway Excavation $5,000.00 $15,000.00 $2,748.30 $8,244.90 $1,210.00 $3,630.00 5 6 TN Hot Mix Asphalt (F) $2,000.00 $12,000.00 $1,606.14 $9,636.84 $899.00 $5,394.00 6 31 LF HMA Dike Type 'A' $115.00 $3,565.00 $313.00 $9,703.00 $576.80 $17,880.80 7 2 CY Rock Slope Protection $1,600.00 $3,200.00 $3,945.05 $7,890.10 $2,240.00 $4,480.00 8 2 SY Rock Slope Protection Fabric $2,500.00 $5,000.00 $1,036.67 $2,073.34 $1,680.00 $3,360.00 9 26 LF Corrugated Metal Pipe $330.00 $8,580.00 $297.51 $7,735.26 $504.00 $13,104.00 10 1 LS Supplemental Work $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 TOTAL BASE BID $74,845.00 $82,428.33 $96,423.80
BID SUMMARY "Febraury 14, 2024"
CITY OF KINGSBURG - "Frontage Road Drainage Repair"
Dawson-Mauldin, LLC. Garcia Paving, Inc. Seal Rite Paving & Grading #1 #2 #3
Engineer's Estimate Tosted Asphalt Westrock, LLC Todd Companies #7
Kroeker, Inc.
#8
#4
Don Berry Construction, Inc.
#9 #10
#6
R.J. Berry Jr. Inc. ARES Engineering, LLC.
#5

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council

REPORT FROM: Holly Owen, Community Development Director REVIEWED BY: MJN AGENDA ITEM: Awarding of Competitive Housing Unit Allocations for Residential Development for 2024
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

RECOMMENDED ACTION BY CITY COUNCIL
In accordance with the provisions of Section 16.09.060 of the Kingsburg Municipal Code, take the following actions:
1) Consider the recommendations of the City of Kingsburg Planning Commission recommending the award of allocation of multifamily senior housing units for the proposed development project, identified below, for the 2024 housing unit allocations:

A) Ninety-nine multifamily units (AMG Properties, applicant) on 4.94 acres at 2183 10th Avenue, to develop 99 units of senior affordable housing in three phases – allocate 25 allocation units for 99 units of senior affordable housing per City of Kingsburg Municipal Code Section

16.09.030 (Senior Housing Allocations)
2) That the Kingsburg City Council adopt Resolution 2024-029 accepting the recommendation of the Planning Commission and awarding the allocation of 25 multifamily housing units for the construction of 99 units of senior affordable housing for the 2024 calendar year pursuant to Kingsburg’s Growth Allocation Program.

EXECUTIVE SUMMARY
The Growth Management System, Chapter 16.09 of the Kingsburg Municipal Code, (Attachment “A”) was enacted as Measure N, Charter Amendment to the City of Kingsburg Charter in November 2004. The Growth Management System was the result of concerns regarding unplanned and uncoordinated growth in the City. The Growth Management Systemprovides for115housingunit allocations (80single familyand35multifamilyunits)tobemade available at the beginning of each calendar year, with a potential two rounds of applications for housing unit allocation units per year. Within the Growth Management Ordinance is a section which addresses projects that concern senior housing, Attachment “B” of this staff report.

As described in Section 16.09.070 of the Kingsburg Municipal Code, rating and ranking criteria is applied to each proposed housing projectwith the use of a 100-point scoring system. A number of criteria are considered, including suitability of location, the availability of utility services, architectural design and aesthetic considerations. The Planning Commission is required to review the rating and ranking recommendations prepared by the City Planning Staff. Attachment “C”is the Staff’s recommendation for rating and ranking for the allocation of housing units for the proposed senior housing project identified above. The rating and ranking is based upon the project as identified in the application for allocation of housing units. Any changes in the project after housing units are awarded will be subject to the provisions of Section 16.09.020 (C) of the Kingsburg Municipal Code.

As the project is a multifamily unit project, the Kingsburg Municipal Code requires the project be processed as a Planned Unit Development and subjectto development standards and other requirements.The allocation of housing Meeting Date: 6/4/2024
Agenda Item: 6.1

units to each project does not constitute approval of the project or lessen the need to obtain all required land use entitlements for the project. This project will require Site Plan Review approval as well as a Planned Unit Development approval to be heard by the Planning Commission at a later date.

Section 16.09.030 of the Growth Management Ordinance addresses the calculation of allocation units for senior housing. The intent was to facilitate construction of senior housing that would meet the needs of the community.

Section 16.09.030 (Attachment B) addresses the need for senior housing and the allocation calculation that would apply to this need. In the Allocations for Housing Units section of the Growth Management Ordinance (Section16.09.020 (G)), the ordinance allows for those who apply for multifamily housing to request issuance of allocations which would otherwise be issued over a three-year period. Obtaining of extra units from other years is not needed for this project, as this project meets the criteria under Section 16.09.030 for the application of onefourth of an allocation per unit of senior housing as a result of the project satisfying two specific enhancements as well as seven design elements within the project as identified in Section 16.09 030. The two enhancements are as follows:
• Development that would meet the medium or high-density residential standard in the General Plan of at least 7 dwelling units per acre. The 4.94 acres would yield 108 units calculated at the high-density ratio, which is allowed with a density bonus per their proposal and by state law. • Meeting the Housing Element inclusionary housing goal by making at least 15% of the housing units affordable to households of low or very low income, which in this case will be met by the entire project.

By meeting these criteria, this project qualifies for 25 housing units (one-fourth of an allocation per unit of senior housing).

The application for housing units is attached for Council’s information as Attachment “D”.

Environmental Review
This action, the allocation of housing units, is not subject to the California Environmental Quality Act, pursuant to CEQA Guidelines Section 15378(b (5)), as the award of housing units is an organizational or administrative activity of government that will not result in direct or indirect physical changes to the environment and therefore is not considered a project. All projects as they are submitted to the City for land use entitlements will be subject to separate environmental assessments.

On May 9, 2024, the Kingsburg Planning Commission held a public hearing to consider the award of the multifamily senior housing unit allocations of housing units for the project. The Planning Commission reviewed the rating and ranking for the allocations of housing units for the project and received oral and written testimony regarding the award of allocations and review building elevations for the project. After closing the public hearing, the Planning Commission adopted Resolution 2024-03 recommending to the City Council the award of 25 multifamily senior housing units (one-fourth of an allocation percent of senior housing) as the 2024 multifamily housing unit allocations.

POLICY ALTERNATIVE(S)

1. Council could choose not to award housing unit allocations for 2024.

STRATEGIC GOAL(S) MET:

1. Preserver the Kingsburg Experience

2. Community Engagement

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
Planning Commission Resolution 2024-03, recommending the award of housing allocation units for the proposed project identified in Attachment D.

ATTACHED INFORMATION

1. Attachment“A,” Kingsburg Municipal Code Chapter 16.09, Growth Management System

2. Attachment“B,” Kingsburg Municipal Code Section 16.09.030, Senior Housing Allocations

3. Attachment“C,” Staff rating and ranking of allocation applications submittals for 2024

4. Attachment“D,” Allocation application for AMG Properties, Inc

5. Exhibit 1: Location map of proposed project

6. Exhibit 2: Allocation Chart

7. Resolution 2024-029
FISCAL IMPACT:

1. Is There A Fiscal Impact? No

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A
Title 16 - SUBDIVISIONS
Chapter 16.09 GROWTH MANAGEMENT SYSTEM
Kingsburg, California, Code of Ordinances Created: 2023-09-15 10:10:27 [EST] (Supp. No. 20, 9-23)

Chapter 16.09 GROWTH MANAGEMENT SYSTEM
Sections:

16.09.010 Purpose.

A. This chapter implements a growth management system that will manage regulating residential development so that it is compatible with the character and service capabilities of the city and other service providers within the city. This chapter implements the growth management amendment to the city charter passed by the voters of the city in the election of November 2, 2004.

B. This chapter establishes a growth management system to limit the rate of residential growth in the city to a level compatible with the size, financial limitations, resource constraints, and services capabilities of the city and service providers within the city. This chapter also seeks to maintain aesthetic goals of the city. This chapter implements fundamental policies of the general plan including particular provisions of the land use and housing elements of the general plan. The growth management system will assist the city in addressing its responsibility to share in the provision of housing for households of various income levels as determined by the regional housing needs allocation plan prepared by the council of Fresno County governments and approved by the State Department of Housing and Community Development. (Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)

16.09.020 Allocations for housing units.

A. One hundred fifteen (115) new allocations of housing units will become available at the beginning of each calendar year. Allocation is defined as the right to apply for a building permit to construct one single-family residence or one multi-family residential housing unit. The allocations are divided between two (2) categories of housing: multiple-family housing units with thirty-five (35) allocations (less any allocations issued to multi-family small projects as defined in Section 16.09.050 of this chapter) per year (thirty percent (30%)) and single-family housing units, with eighty (80) allocations per year (seventy percent (70%)). Of the eighty (80) allocations per year of single-family housing units, twenty (20) allocations shall be reserved for large lot development on parcels of at least ten thousand (10,000) square feet.

B. Allocations which are issued pursuant to the provisions of this chapter are issued to the specific residential development project identified and described in the application for allocations. Allocations are not issued to any person or entity. Allocations cannot be assigned, transferred or conveyed to another residential development project.

C. Except as otherwise set forth in this subsection, if after allocations are awarded, a residential housing project receiving allocations is modified or changed in any way, the allocations awarded to that residential housing project shall automatically terminate and become unused allocations subject to reallocation as provided in Section 16.09.060. The modified or changed residential housing project may apply again for allocations as a new residential housing project. Except that, a residential housing project may file a request with the city, using the applicable city request form, requesting that the issued allocations not terminate but remain with the changed or modified residential housing project. The city council may grant such request only if the city council makes all of the following findings:

Attachment A
Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

1. Any modification or change in the type (i.e., single-family, multi-family, senior, etc.) of residential housing; or the modification or change in any other aspect of the residential housing project satisfies a specific housing need in the city which was not a housing need in the city at the time the original application for allocations for the residential housing project was initially filed with the city;

2. Any modification or change in the number of residential housing units; or any modification or other change in any aspect of the residential housing project does not result in a need to increase the allocations initially issued to the residential housing project identified in the original application;

3. City staff's reevaluation of the modified or changed residential housing project pursuant to the rating and ranking criteria set forth in Section 16.09.070 of this chapter, does not result in a competitive points ranking different from the competitive points ranking received by the residential housing project for its original application for allocations and does not affect the competitive points ranking of any other residential housing project that originally competed for allocations with the residential housing project seeking to retain its awarded allocations;

4. No land use entitlements identified in this Section 16.09.020 have been approved or issued for the residential housing project prior to its application seeking to retain the awarded allocations.

The provisions of this Section 16.09.020.C. shall not apply to a modification or change to a residential housing project which results in a reduction of the awarded allocations needed to construct the residential housing project.

D. An application for competitive allocations identified in Section 16.09.060, shall specifically identify the type of residential development (e.g. single family, multi-family, mixed density, etc.) that will be developed should allocations be awarded to the applicant. Based upon the type of residential development identified in the application, the city's community development department shall determine the final land use entitlement approval (e.g. final subdivision map, site plan review approval, planned use development ("PUD") approval, etc.) ("final entitlement") needed by the applicant in order to develop the residential development identified in the application (grading permits, building permits and similar or related permits are not included in the definition of final entitlement). The award of allocations by the city council as provided in Section 16.09.060 shall: (i) specifically identify the final entitlement for the residential development receiving the award of allocations; (ii) state the allocations awarded will automatically expire and be of no further force or effect if the final entitlement for the residential development receiving the award of allocations is not approved by city or other applicable agency by a specified date which date shall be twelve (12) months (or if annexation is required twenty-four (24) months) after the date of award of the allocations by the city council ("entitlement deadline"); and (iii) state the allocations awarded will automatically expire and be of no further force or effect if construction of all off-site improvements (collectively "offsite improvements") for the residential development receiving the award of allocations including, without limitation, installation of utilities and construction and installation of streets is not completed by a specified date which date shall be forty-eight (48) months after the date of award of allocations by the city council ("construction deadline"). No fees paid by an applicant to the city prior to the entitlement deadline or the construction deadline will be reimbursed by the city should the applicant fail to satisfy the requirements of this chapter.

E. An applicant may request an extension of the entitlement deadline or construction deadline by submitting a written application for such extension on the form required by the city. In order to grant an extension request, the city council must find that the failure of the applicant to obtain approval of the final entitlement on or before the last day of the entitlement deadline or complete construction of all off-site improvements on or before the last day of the construction deadline, was beyond the reasonable control of the applicant. an application for extension of the entitlement deadline or the construction deadline must be filed with the city at least ninety (90) days prior to the expiration of the entitlement deadline or construction deadline, as applicable. An applicant that obtains an extension of the entitlement deadline may not request and extension of the construction deadline.

Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

F. The city council, may, in its discretion, allow unused allocations (collectively "unused allocations") to be carried over for a period not to exceed three (3) years ("unused allocation period") and allocated as part of a first allocation and/or a second allocation or both (as those terms are defined in Section 16.09.060 of this chapter). Unused allocations are allocations: (i) which were never issued; or (ii) previously issued and expired as provided in this Section 16.09.020. An unused allocation period selected by the city council shall commence on the date the unused allocations were first available for award by the city council pursuant to Section 16.09.060. Unused allocations shall only be issued on the dates identified in Section 16.09.060.D and E.

G. In order to meet the housing needs of persons who will reside in mobile home parks or multi-family housing developments, an applicant seeking to develop a mobile home park with more than fifteen (15) spaces and/or multi-family housing development with more than fifteen (15) units may request issuance of allocations which would otherwise be issued over a three-year period. The purpose of this three-year allocation is to satisfy the housing needs of persons who wish to reside in mobile homes or multi-family developments, through the development of a project which is larger than would otherwise be allowed with only one year of allocations. An applicant may request a three-year allocation by submitting a written application to the city on the form required by the city. After the award of a three-year allocation as provided in this Section 16.09.020.G., the mobile home park development or the multi-family housing development shall not be modified or changed in any way. Any attempt to modify or change the mobile home park development or the multi-family housing development shall result in the automatic termination of the allocations awarded to the mobile home park development or multi-family housing development and the allocations shall become unused allocations.
(Ord. 2007-06 § 1, 2007: Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)

16.09.030 Senior housing allocations.

Demand for senior housing in the city exceeds the supply of senior housing within the city. As a result, and in order to address this need for more senior housing, allocations for a senior housing project shall be issued on the basis of one-half of one allocation for each senior housing unit to be constructed. Senior housing is defined as residential housing which requires that at least one person in residence in each dwelling unit be fifty-five (55) years of age or older.

The residential dwelling units must include each of the following elements:

A. Entryways, walkways, and hallways in the interior common areas of the development, and doorways and paths of access to and within the housing units, shall be as wide as required by current laws applicable to new multi-family housing construction for provision of access to persons using a standard-width wheelchair.

B. Walkways and hallways in the common areas of the development shall be equipped with standard height railings or grab bars to assist persons who have difficulty with walking.

C. Walkways and hallways in the common areas shall have lighting conditions which are of sufficient brightness to assist persons who have difficulty seeing.

D. Access to all common areas and housing units within the development shall be provided without use of stairs, either by means of an elevator or sloped walking ramps.

E. The development shall be designed to encourage social contact by providing at least some common open space.

Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

F. Refuse collection shall be provided in a manner that requires a minimum of physical exertion by residents.

G. The development shall comply with all other applicable requirements for access and design imposed by law, including, but not limited to, the Fair Housing Act (42 U.S.C. Section 3601 et seq.), the Americans with Disabilities Act (42 U.S.C. Section 12101 et seq.), and the regulations promulgated at Title 24 of the California Code of Regulations that relate to access for persons with disabilities or handicaps. If a senior housing project includes the seven (7) elements listed previously in this section and one of the three (3) enhancements listed in subsection G.1. through 3. which follow in this section, allocations for that senior housing project shall be issued on the basis of one-third of one allocation for each senior housing unit to be constructed. If a senior housing project includes the seven (7) elements listed previously in this section and two of the three (3) enhancements listed in subsections G.1. through 3. which follow in this section, allocations for that senior housing project shall be issued on the basis of one-fourth of one allocation for each senior housing unit to be constructed. If a senior housing project includes the seven (7) elements listed previously in this section and all three (3) of the enhancements listed in subsections G.1. through 3. which follow in this section, allocations for that senior housing project shall be issued on the basis of one-fifth of one allocation for each senior housing unit to be constructed. Enhancements are:

1. Development of congregate housing at a density that would meet the medium or high density residential standard in the general plan, at least seven (7) dwelling units per net acre.

2. Provision of support services that would enable senior citizens who are otherwise able to live independently to remain in their homes for a longer time. Examples of such services are provision of community meals, transportation, laundry services and cleaning services.

3. Meeting the housing element inclusionary housing goal by making at least fifteen percent (15%) of the housing units affordable to households of low or very low income (less than eighty percent (80%) of the local median income for households of the same size). (Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)

16.09.040 Exemption to allocation requirements.

The following types of residential housing may be constructed without the issuance of allocations:

A. Residential housing units constructed upon parcels that were previously fully developed and which have adequate infrastructure to service the new residential development as determined by the city.

B. Second housing units added to lots with single-family homes in conformance with the city zoning ordinance and applicable California law.

C. Residential housing projects which received all required development entitlements prior to enactment of this chapter.
(Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)
Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

16.09.050 Small projects.

New multi-family or single-family residential developments of four (4) or fewer dwelling units ("small projects") will automatically receive allocations and will not be required to participate in the competitive allocation process identified in Section 16.09.060 of this chapter. (Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)

16.09.060 Competitive allocations.

A. Allocations for residential projects consisting of five (5) or more dwelling units will compete for allocations in accordance with the process identified in this section. Each calendar year, the maximum number of allocations that can be issued through the competitive process for any one application for development entitlements to construct residential housing units is twenty-five (25) allocations for single-family housing or multiple-family housing, or thirty-five (35) allocations for mixed-density projects which include at least ten (10) single-family homes and at least ten (10) multiple-family dwelling units.

B. Applications for competitive allocations must be filed with the planning and development department on or before 4:00 p.m. on September 30 of each calendar year. If September 30 falls on a Saturday, Sunday or holiday when the city offices are closed, the time for filing applications for competitive allocations shall be extended to 4:00 p.m. on the next business day. All applications for allocations for single family residential projects must include a tentative subdivision tract map in a form ready to submit to the city for approval. The development proposals identified in the applications shall be rated and ranked in accordance with the rating and ranking criteria identified in this chapter by planning staff during the month of October and the planning staff shall make its recommendations for competitive allocations to the planning commission.

C. An application may not identify more than five (5) model homes to be constructed for each group of twentyfive (25) allocations issued. At the election of the applicant, the model homes will or will not be counted as part of the allocations issued to the applicant. If the applicant elects not to include model homes as part of the allocations issued to the applicant, no certificate of occupancy will be issued for the model homes until allocations are issued for the model homes in accordance with the provisions of this chapter.

D. At its first meeting each November, the planning commission will conduct a public hearing to review staff's rating and ranking recommendations for the competitive allocations and make recommendations to the city council regarding the competitive allocations. At its first regular meeting in December, the city council will consider the recommendations of the planning commission and will issue allocations for the next calendar year ("first allocations").

E. If all available allocations are not issued by the city council at its December meeting, then at its first meeting in February of the next year, the city council may, in its discretion, authorize staff to conduct a second competitive allocation process ("second allocation"). If a second allocation is authorized by the city council, the application process shall be the same as for the first allocations, except that all applications must be received by the planning and development department by 4:00 p.m. on March 31. If March 31 falls on a Saturday, Sunday or holiday when the city offices are closed, the time for filing applications for second allocations shall be extended to 4:00 p.m. on the next business day. City staff will perform its ranking and rating process during the month of April and a public hearing will be held by the planning commission at its first regular meeting in May to review staff's rating and ranking recommendations for the second allocation and make recommendations to the city council regarding the second allocation. At its first regular meeting in June, the city council will consider the recommendations of the planning commission and determine the number of second allocations to be issued, if any.

Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

F. If there is only one application for second allocations, the city council may authorize the issuance of all allocations available in the second allocation to the sole applicant, even though the allocations available in the second allocation exceed the maximum annual number of allocations available for issuance under this section of this chapter and even though the sole applicant for the second allocations received first allocations.
(Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)

16.09.070 Rating and ranking criteria.

Projects seeking allocations will be rated using a one hundred (100) point scoring system and then ranked.

Rating and ranking will be based on information submitted by the applicants in their application materials, backup documentation provided by applicants and other documents and information the city deems relevant to each respective project. Lists of supporting materials likely to be included in a typical application are found at the end of the description of each scoring category. Applicants are encouraged to submit any other materials that are relevant in supporting their applications. The scoring system will be based on the following criteria:

A. Suitability of Location (Twenty-five (25) Points). The city promotes compact and efficient development.

Concentric patterns of growth are preferred. Infill development within the urban limit boundary is encouraged. Leapfrog development and irregular boundaries are discouraged. Islands or corridors of unincorporated territory are to be avoided. Projects will not be considered if the property identified in the application is not sufficiently contiguous to the city limits to allow for a logical and reasonable extension of the city limits as determined by the city. Scoring for this category is as follows:
25 points The property proposed for development is already within the city limits. 20 points An infill project sufficiently surrounded by urban development as determined by the city.
15 points The property is bordered by the city on more than one side. 10 points The property is adjacent to the city limits and within the urban limit boundary, allowing for a logical and reasonable extension of the city limits, as determined by the city.
5 points The property is adjacent to the city limits, allowing for a logical and reasonable extension of the city limits as determined by the city, but the property is outside of the urban limit boundary.
0 points The property is outside of the sphere of influence and annexation to the sphere is required.

Documentation may include a map and verbal description.

B. Inclusionary Housing (Fifteen (15) Points). The adopted housing element of the Kingsburg general plan has an inclusionary housing policy calling for at least fifteen percent (15%) of the housing units provided by each project to be affordable to low-income or very low-income households. If the affordable units are not incorporated into the project, the developer may be able to comply with the policy by assisting the city in providing an equal number of affordable housing units elsewhere in the city by dedicating appropriate land or paying an in-lieu fee. For each percentage point of affordable housing included in or provided for by a project, one scoring system point will be awarded up to a maximum of fifteen (15) points. Documentation must include a detailed written commitment to provide the affordable housing described in the application.

It must include calculation of the probable rental or mortgage costs of the housing units in the project proposed; calculation of the housing costs a low-income household can afford (which can be based on eighty Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

percent (80%) of the median household incomes for Fresno County for the current year as provided by the California Department of Housing and Community Development); and an explanation of how any "gap" between the two (2) calculations will be eliminated. The "gap" is the basis for determining an appropriate inlieu fee, or an appropriate value for land to be dedicated for affordable housing purposes. If third-party subsidies are proposed through use of governmental grant funds or partnership with non-profit affordable housing organizations, the commitment on the part of any third-party entity must be documented in writing.

C. Meeting Special Needs, Demonstrated Market Demands and Community Objectives (Twenty (20) Points).

City's adopted housing element emphasizes the accommodation of special-needs populations. Points will be awarded for projects that provide housing for populations that are underserved or have special needs that are not generally met in other projects. Examples include, without limitation, handicapped-accessible units or housing for senior citizens or large families. Points will be awarded to projects that:

1. Provide housing for populations that are underserved or have special needs that are not generally met in other projects, such as handicapped- accessible units or housing for senior citizens or large families;

2. Expand the range of housing choices available in the community by offering configurations, densities and/or price ranges that are not otherwise readily available;

3. Satisfy demonstrated market demands (e.g., large lots, senior housing); and

4. Utilize properties that have been bypassed because they are challenging to develop.

Documentation may include descriptions of existing housing inventory and market conditions, demographics, explanations of challenges confronted by the developers, description or drawings of proposed housing features, etc.

D. Infrastructure and Services (Twenty-five (25) Points). Preference will be given to projects that have the most positive impacts and/or the least negative impacts on infrastructure and services provided by the city and other service entities that operate within or provide services to the city. Scoring shall be based on the following criteria:

1. Proximity to existing infrastructure systems;

2. The extent of extension or expansion needed to increase the capacity of existing infrastructure to serve the proposed development and, if appropriate, future development;

3. The willingness of the developer to enter into a reimbursement agreement if the project involves construction of master-planned facilities and such an agreement is appropriate;

4. Agreement to construct and install new oversized infrastructure and/or construct and install new infrastructure that extends beyond the developer's project in order to service future growth, with reimbursement to developer pursuant to a reimbursement agreement providing for reimbursement by future development connecting to the oversized and/or extended infrastructure;

5. Dedication of real property to the city to improve systems and services, including, without limitation, rights-of-way for streets, alleys or green belts, or sites for water wells, lift stations, drainage basins, parks, and schools sites, etc.;

6. Incorporation of resource conservation features, including, without limitation, active or passive solar systems, water conservation features, drought-tolerant landscaping and energy-efficient appliances.

Documentation of infrastructure considerations and property dedications can take the form of written descriptions and commitments, maps and diagrams. Conservation features can also be documented with industry or manufacturer data and literature.

E. Architectural Design and Aesthetic Considerations (Fifteen (15) Points). Kingsburg continues to project an image as "the Swedish Village" which gives the city a unique identity. Residential housing should include Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

distinctive design, quality construction and accompanying amenities. Features that will receive points through the scoring system include:

1. Custom homes or customized features on tract homes that prevent houses in the same development from appearing repetitious;

2. Fostering of neighborhood character;

3. Compatibility with neighboring developments (e.g., lot sizes and square footage of homes);

4. Utilization of alleys for garage access from the rear;

5. Variable front yard setbacks;

6. Landscaping of street medians and parkways;

7. Green belts with pathways for pedestrians, skaters and bicyclists;

8. Pedestrian-friendly design;

9. Bicycle lanes in appropriate locations;

10. Preservation of existing trees;

11. Open space and recreation facilities.

In addition to written descriptions, diagrams and maps, such documentation as elevations, renderings, floor plans and photographs of similar developments may help to illustrate the proposed project.

In the case of walled and gated communities, aesthetics and amenities that are generally viewed by and available to residents and selected guests exclusively will not be considered in scoring in this architectural design and aesthetic considerations category. Only those features that are visible to the general citizenry outside of the walled and gated community will be evaluated. (Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)

16.09.080 Phased projects.

Projects having more residential units than the maximum allocation allowable or available in a single allocation period may be phased. Allocations awarded for phased projects may include allocations awarded for the calendar year and unused allocations for up to two (2) years. Approval of allocations for a phased project shall identify the number of allocations that will be awarded by the city and used by the applicant during each phase of the project. A separate final map is not required for each phase of a residential subdivision project. Phasing requirements, including, without limitation, number of allocations available for use in each phase, numbers of units that can be constructed and timing of construction, will be enforced as conditions of approval of the tentative tract map and final tract map and as provisions of the subdivision agreement. If a multiple-family residential project includes phasing, phasing requirements including those identified in this section will be enforced through conditions of approval of the site plan or planned unit development and as provisions of the development agreement if one is required by the city. After the award of allocations for a phased project, if phased project is modified or changed in any way the provisions of Section 16.09.020.C. shall apply to such modification or change.
(Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)
Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

16.09.090 Exceptions and changes.

A. The provisions of Chapter 16.40 of this title shall not apply to this chapter.

B. The city council shall have the power to increase, decrease, change or reallocate allocations by resolution of the city council.
(Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)
Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

16.09.030 Senior housing allocations.

Demand for senior housing in the city exceeds the supply of senior housing within the city. As a result, and in order to address this need for more senior housing, allocations for a senior housing project shall be issued on the basis of one-half of one allocation for each senior housing unit to be constructed. Senior housing is defined as residential housing which requires that at least one person in residence in each dwelling unit be fifty-five (55) years of age or older.

The residential dwelling units must include each of the following elements:

A. Entryways, walkways, and hallways in the interior common areas of the development, and doorways and paths of access to and within the housing units, shall be as wide as required by current laws applicable to new multi-family housing construction for provision of access to persons using a standard-width wheelchair.

B. Walkways and hallways in the common areas of the development shall be equipped with standard height railings or grab bars to assist persons who have difficulty with walking.

C. Walkways and hallways in the common areas shall have lighting conditions which are of sufficient brightness to assist persons who have difficulty seeing.

D. Access to all common areas and housing units within the development shall be provided without use of stairs, either by means of an elevator or sloped walking ramps.

E. The development shall be designed to encourage social contact by providing at least some common open space.

F. Refuse collection shall be provided in a manner that requires a minimum of physical exertion by residents.

G. The development shall comply with all other applicable requirements for access and design imposed by law, including, but not limited to, the Fair Housing Act (42 U.S.C. Section 3601 et seq.), the Americans with Disabilities Act (42 U.S.C. Section 12101 et seq.), and the regulations promulgated at Title 24 of the California Code of Regulations that relate to access for persons with disabilities or handicaps. If a senior housing project includes the seven (7) elements listed previously in this section and one of the three (3) enhancements listed in subsection G.1. through 3. which follow in this section, allocations for that senior housing project shall be issued on the basis of one-third of one allocation for each senior housing unit to be constructed. If a senior housing project includes the seven (7) elements listed previously in this section and two of the three (3) enhancements listed in subsections G.1. through 3. which follow in this section, allocations for that senior housing project shall be issued on the basis of one-fourth of one allocation for each senior housing unit to be constructed. If a senior housing project includes the seven (7) elements listed previously in this section and all three (3) of the enhancements listed in subsections G.1. through 3. which follow in this section, allocations for that senior housing project shall be issued on the basis of one-fifth of one allocation for each senior housing unit to be constructed. Enhancements are:

1. Development of congregate housing at a density that would meet the medium or high density residential standard in the general plan, at least seven (7) dwelling units per net acre.

2. Provision of support services that would enable senior citizens who are otherwise able to live independently to remain in their homes for a longer time. Examples of such services are provision of community meals, transportation, laundry services and cleaning services.

Attachment B
Created: 2023-09-15 10:10:27 [EST]
(Supp. No. 20, 9-23)

3. Meeting the housing element inclusionary housing goal by making at least fifteen percent (15%) of the housing units affordable to households of low or very low income (less than eighty percent (80%) of the local median income for households of the same size). (Ord. 2006-09 § 1 (part), 2006: Ord. 2005-05 § 2 (part), 2005) ( Ord. No. 2023-001 , § 1, 8-16-2023)
Attachment C
Discussion:

One project was submitted for the 2024 allocation process, a multifamily senior affordable housing project, from AMG & Associates, LLC. Due to the preliminary nature of the submissions, Staff is scoring the applications based on information submitted by the applicant with the knowledge that given the requirements of the zoning ordinance and the entitlement process that is required, the proposed project will contain more of the required details needed for approval at the time that they submit for entitlements.

SUITABILITY OF LOCATION (25 points possible)
Criteria from the allocation application form: The City promotes compact and efficient development. Concentric patterns of growth are preferred. Infill development within the Urban Limit Boundary is encouraged. Leapfrog development and irregular boundaries are discouraged. Islands or corridors of unincorporated territory are to be avoided.

Projects will not be considered if the property identified in the application is not sufficiently contiguous to the City limits to allow for a logical and reasonable extension of the City limits as determined by the City. Using this information give details of your project. (Documentation may include a map and verbal description of location.) 25 POINTS Property is within City limits.
20 POINTS Infill project sufficiently surrounded by urban development. 15 POINTS Property is bordered by the City on more than one side. 10 POINTS Property is adjacent to the City within the Urban Limit Boundary. 5 POINTS Property is adjacent to the City but outside the Urban Limit Boundary. 0 POINTS Property is outside the Sphere of Influence and annexation is required.

Analysis:

The points system places emphasis on concentric and infill development and minimization of negative impacts to infrastructure and services. The AMG project is bordered on all sides and within the City Limits. The project will not need annexation and is inside The Urban Limit Boundary.

AMG & Associates = 25 points
INCLUSIONARY HOUSING (15 points possible)
Criteria from the allocation application form: The adopted Housing Element of the Kingsburg General Plan has an inclusionary housing policy calling for at least 15 percent of the housing units provided by each project to be affordable to low-income or very lowincome households. If the affordable units are not incorporated into the project, the developer may be able to comply with the policy by assisting the City in providing an equal number of affordable housing units elsewhere in the City by dedicating appropriate land or paying an in-lieu fee amount acceptable to the City. For each percentage point of affordable housing included in or provided for by a project, one scoring system point will be awarded up to a maximum of 15 points.

Analysis: The proposed project contains 100% affordable housing units. The City is aware of the challenges in meeting these criteria for many projects. The applicant has a local successful history of building and managing affordable housing projects and will be going through the entitlement process (Site Plan Review and review by Planning Commission for a Planned Unit Development entitlement). The result should be another successful affordable housing project for seniors for the City.

AMG & Associates=15 points
MEETING NEEDS, DEMANDS AND OBJECTIVES (20 points possible) Criteria from the allocation application form: The City’s adopted Housing Element emphasizes the accommodation of special-needs populations. Points will be awarded for projects that provide housing for populations that are underserved or have special needs that are not generally met in other projects. Examples include, without limitation, handicapped-accessible units or housing for senior citizens or large families. (Documentation may include descriptions of existing housing inventory and market conditions, demographics, explanations of challenges confronted by the developers, descriptions or drawings of proposed housing features, etc.) Points will be awarded to projects that:

1. Provide housing for populations that are underserved or have special needs that are not generally met in other projects, such as handicapped-accessible units or housing for senior citizens or large families.

2. Expand the range of housing choices available in the community by offering configurations, densities and/or price ranges that are not otherwise readily available.

3. Satisfy demonstrated market demands (e.g. large lots, senior housing).

4. Utilize properties that have been bypassed because they are challenging to develop.

Analysis:

Four specific criteria are cited. If all are weighted equally, five points are available for each category.

The proposed project is for senior citizens and also those who are underserved by the challenge of affordable housing. The architect for the project has submitted this narrative to provide additional information for City consideration and to illustrate how the project meets the items listed in the Senior Housing Allocation section of the Ordinance:

A. Entryways, walkways, and hallways in the interior common areas of the development, and doorways and paths of access to and within the housing units, shall be as wide as required by current laws applicable to new multi-family housing construction for provision of access to persons using a standard-width wheelchair. All entry ways for both the structure and individual units are in conformance with California Building Code and ANSI A117 for width to accommodate wheelchairs and similar ambulatory devices.

B. Walkways and hallways in the common areas of the development shall be equipped with standard height railings or grab bars to assist persons who have difficulty with walking. Yes, this is something that is generally shown on construction documents and not at the stage of schematic design (entitlement). We can add graphics to the floor plans and a keynote calling out as handrails.

C. Walkways and hallways in the common areas shall have lighting conditions which are of sufficient brightness to assist persons who have difficulty seeing. Yes, all of our interiors have light level budgets that have to be met and our electrical engineers are competent in showing the maximum lighting levels within corridors and walkways. They are currently using recessed, LED circular or puck fixtures located within the center line of the hallways and corridors, placed approximately 8’ on center.

D. Access to all common areas and housing units within the development shall be provided without use of stairs, either by means of an elevator or sloped walking ramps.

Correct. The building is designed with a centrally located elevator for use by residents and guests to the second and third floor. All ground floor units, including common area amenities are on a walkable or accessible path of traffic, per ADA requirements, and there are no proposed intervening stairs or similar obstructions shown, nor proposed.

E. The development shall be designed to encourage social contact by providing at least some common open space. Yes. There are common area uses and amenities on all three floors of the main structure, including laundry facilities, meeting or gathering rooms and flex spaces. The community building amenities include common seating and dining areas adjacent to a non-commercial community kitchen, full-service exercise room, seating areas for conversation and a television viewing area with large sofas and loveseats.

F. Refuse collection shall be provided in a manner that requires a minimum of physical exertion by residents. All refuse collection areas will be screened for privacy and have pedestrian entry ports at the back side of the enclosure, contiguous with accessible sidewalks and ramps. There are no proposed doors, gates or similar obstructions on this ADA path of travel from sidewalks to back of dumpster enclosure. Main gates at the vehicular side of the dumpsters are proposed as steel and only meant for access by waste management staff and on-site maintenance crews, from time to time.

Fifteen points were credited to this part of the ranking process. Requirements 1, 2 and 3 were met. The only points not awarded were those reserved for challenging locations for development, not the case with this project.

AMG & Associates= 15 points
INFRASTRUCTURE AND SERVICES (25 points possible)
Criteria from the allocation application form: Preference will be given to projects that have the most positive impacts and/or the least negative impacts on infrastructure and services provided by the City and other service entities that operate within or provide services to the City. Documentation of infrastructure considerations and property dedications can take the form of written descriptions and commitments, maps and diagrams. Conservation features can also be documented with industry or manufacturer data and literature.

Scoring shall be based on the following criteria:

1. Proximity to existing infrastructure systems.

2. The extent of extension or expansion needed to increase the capacity of existing infrastructure to serve the proposed development and, if appropriate, future development.

3. The willingness of the developer to enter into a reimbursement agreement if the project involves construction of master-planned facilities and such an agreement is appropriate.

4. Agreement to construct and install new oversized infrastructure and/or construct and install new infrastructure that extends beyond the developer’s project in order to service future growth, with reimbursement to the developer pursuant to a reimbursement agreement providing for reimbursement by future development connecting to the oversized and/or extended infrastructure.

5. Dedication of real property to the City to improve systems and services, including, without limitation, rights-of-way for streets, alleys or green belts, or sites for water wells, lift stations, drainage basins (in accordance with the Storm Drain Master Plan), parks, and schools sites, etc.

6. Incorporation of resource conservation features, including, without limitation, active or passive solar systems, water conservation features, drought-tolerant landscaping and energy-efficient appliances.

Analysis:

This applicant is donating a small portion of the property to the City to facilitate infrastructure use (the well site). Support of real property for other uses, such as pedestrian or bicycle paths and open space required by the City was mentioned by the applicant in the allocation application. More details concerning this category will be covered during the Site Plan Review and Planned Unit Development approval process.

There is a willingness to extend current infrastructure running along the eastern edge of the project which includes extension of water and sewer lines. No oversizing of infrastructure is proposed for project need or acceptance at this time.

AMG & Associates= 20
ARCHITECTURAL DESIGN AND AESTHETIC CONSIDERATIONS (15 points possible)
Criteria from the allocation application form: Kingsburg continues to project an image as “The Swedish Village” which gives the City a unique identity. Residential housing should include distinctive design, quality construction and accompanying amenities. In addition to written descriptions, diagrams and maps, such documentation as elevations, renderings, floor plans and photographs of similar developments may help to illustrate the proposed project. In the case of walled and gated communities, aesthetics and amenities that are generally viewed by and available to residents and selected guests exclusively will not be considered in scoring in this Architectural Design and Aesthetic Considerations category. Only those features that are visible to the general citizenry outside of the walled and gated community will be evaluated.

Features that will receive points through the scoring system include:

1. Custom homes or customized features on tract homes that prevent houses in the same development from appearing repetitious.

2. Fostering of neighborhood character.

3. Compatibility with neighboring developments (for example lot sizes and square footage of homes).

4. Utilization of alleys for garage access from the rear.

5. Variable front yard setbacks.

6. Landscaping of street medians and parkways.

7. Green belts with pathways for pedestrians, skaters and bicyclists.

8. Pedestrian-friendly design.

9. Bicycle lanes in appropriate locations.

10. Preservation of existing trees.

11. Open space and recreation facilities.
(Specific examples are cited: custom homes or features on tract homes that keep them from appearing repetitious; fostering of neighborhood character; compatibility with neighboring developments; utilization of alleys for rear access; variable front yard setbacks; landscaping of medians and parkways; greenbelts with pathways for pedestrians, skaters and bicyclists; open space and recreation facilities; and pedestrianfriendly design.) Analysis:

The project will be held to development standards for multifamily residential projects.

These standards include all the above requirements, and the project description indicates an understanding of those design standards as well as the required Swedish Village design concept, the required amenities and a willingness to comply with them. The project has planned open space (community garden, potential dog park, bocce court) and pedestrian connectivity to surrounding areas. This application included elevations and renderings.

AMG & Associates= 15 points

RECOMMENDED
POINTS

SUMMARY
Points
Available/Category
Total
Residential
Possible
Points AMG
25 Location 25 20
15 Inclusionary housing 15 15
20 Needs, demands,
objectives
20 15
25 Infrastructure and
services
25 20
15 Design and aesthetics 15 15
100 TOTAL 100 85

CITY OF KINGSBURG

SUBMITTAL FOR ALLOCATIONS
APIJ'LICANT: AMG & Associates, LLC
ADDRESS: PO Box 260770, Encino, CA 91316
TELEPHONE: 310-968-3196
DA TE 3/19/2024
START DATE ____ _
TRACT# -------
PROJECT NAME:

E-MAIL: [email protected] Lilla Dalen Apartments
LOCATION OF PROJECT: 2183 10th Avenue, Kingsburg, CA 93631 APN: 394-044-13
DESCRIPTION OF PROJECT: --Please -see ---attached. --------------- TOTAL ACREAGE: TOTAL UNITS: --- 99 MODEL HOMES: ----

4.94 SINGLE FAMILY: MULTI-FAMILY:� SENIOR: __ MOBILE HOME: __ OWNER'S NAME: Kaweah Management Company, Inc
ADDRESS: 5140 W. Cypress Avenue, Visalia, CA 93277
TELEPHON : 559-627-3700 E-MAIL: -��--------- [email protected] DO YOU OWN ADJACENT PARCELS: YES □ NO�
LOCATION: ________________________ _
DEVELOPER: AMG & Associates, LLC
ADDRESS: PO Box 260770 Encino, CA 91316
TELEPHON : 310-968-3196 E-MAIL: [email protected]
Rating and ranking will be based on information submitted by the applicants in their application materials. Backup documentation and other documents and information provided by applicants which the City deems relevant to each respective project should also be included. Applicants are encouraged to submit any other materials that are relevant in supporting their applications.

Attachment D
The scoring system will be based on the following criteria:

SUITABILITY OF LOCATION UP 25 POINTS
Thc City promctes compact and efficicnt development. Concenti'ic pattcrtis of gro,'vth arc preferred. Infill development within the Urban Limit Boundary is encouraged. Leapfrog development and irregular boundaries are discouraged. Islands or corridors of unincorporated territory are to be avoided. Projects willnot be considered if the property identified in the application is not sufficiently contiguous to the City limits to allow for a logical and reasonable extension of the City limits as determined by the City. Using this information give details of your project. (Documentation may include s msp and verbal description of location) 25 POINTS
20 POINTS
I5 POINTS

IO POINTS
5 POINTS

O POINTS
Property is within City limits
Infill project and is substantially surrounded by urban development Property is bordered by the City on more than one side
Property is adjacent to the City, within the Urban Limit Boundary, allowing for logical growth
Property is adjacent to the City but outside the Urban Limit Boundary Property is outside the Sphere oflnfluence and annexation is required 25 points. Project site sits squarely within City limits INCLUSIONARY HOUSING UP TO 15 POINTS
The adopted Housing Element of the Kingsburg General Plan has an inclusionary housing policy calling for at least l5 percent of the housing units provided by each project to be affordable to low-income or very low-income households. If the affordable units are not incorporated into the project, the developer may be able to comply with the policy by assisting the City in providing an equal number of affordable housing units elsewhere in the City by dedicating appropriate land or paying an in-lieu fee amount acceptable to the City. For each percentage point of affordable housing included in or provided for by a project, one scoring system point will be awarded up to a maximum of 15 points . (Documentation must include a detailed written commitment to provide the affirdable housing described in the application. It must include calculation of the probable rental or mortgage costs of the housing units in the project proposed; calculation of the housing costs a low-income household can afford (which can be based on 80 percent of the median household incomes for Fresno County for the current year as provided by the California Department of Housing and Community Development); and an explanation of how any "gap" is the basis for determining an appropriate in-lieu fee, or un appropriate value for land to be dedicated for affordable housing purposes. If third-party subsidies are proposed through use of governmental grantfunds or psrtnership with non-projit affirdable housing organizations, the commitment on the part of any third-party entity must be docamented in writing.)
2 15 Points. Project will Provide l}Oo/o of the units at various levels of affordability, and at least 15% will be affordable to low income households'

MEETING SPECIAL DEMONSTRATED MARKET DEMANDS AND
COMMI.JNITY OBJEC TIVES UP TO 20 POINTS
The City,s adopted Housing Element emphasizes the accommodation of special-needs populations. points will be awarded for projects that provide housing for populations that are underserved or have special needs that are not generally met in other projects. Examples include, without limitation, handicapped-accessible units or housing for senior citizens or large families. (Documentation may include descriptions of existing housing inventory and murket conditions, demographics, explanations of challenges confronted by the developers, description or draw ings of proposed h o using features, etc') Points will be awarded to projects that:

1. provide housing for populations that are underserved or have special needs that are not generally met in other projects, such as handicapped-accessible units or housing for senior citizens or large families.

Z. Expand the range of housing choices available in the community by offering configurations, densities and/or price ranges that are not otherwise readily available.

3. Satisiy demonstrated market demands (e.g. large lots, or senior housing)'

4. Utilize properties that have been bypassed because they are challenging to develop.

Check any appropriate category and provide details
Handicapped accessible units x Senior citizen housing
Large family housing Difficult property to develop
20 points. All 3 Phases will be restricted to individuals 62 years of age or older J
INFRASTRUCTURE AND SERVICES UP TO 25 POINTS
Preference will be given to projects that have the most positive impacts and/or the least negative impacts on infrastructure and services provided by the City and other service entities that operate within or provide services to the City. (Documentation of infrastructure considerations and property dedicstions can
und diagrams. Conservation
data and literature.)
take theform of written descriptions and commitments, maps features cun also be documented with industry or manufacturer Scoring shall be based on the following criteria:
l. Proximity to existing infrastructure systems.

2. The extent of extension or expansion needed to increase the capacity of existing infrastructure to serve the proposed development and, if appropriate, future development.

3. The willingness of the developer to enter into a reimbursement agreement if the project involves construction of master-planned facilities and such an agreement is appropriate.

4. Agreement to construct and install new oversized infrastructure and/or construct and install new infrastructure that extends beyond the developer's project in order to service future gro6h, with reimbursement to developer pursuant to a reimbursement agreement providing for reimbursement by future development connecting to the oversized and/or extended infrastructure.

5. Dedication of real property to the City to improve systems and services, including, without limitation, rights-of-way for streets, alleys or green belts, or sites for water wells, lift stations, drainage basins, (in accordance with the Storm Drain Master Plan) parks, and schools sites, etc.

6. Incorporation of resource conservation features, including, without limitation, active or passive solar systems, water conservation features, drought-tolerant landscaping and energy-effi cient appl iances.

Check the appropriate category and provide details
X Existing infrastructure Some infrastructure needed
Reimbursement agreement Resource conservation features
Dedication of property for systems and services
25 points. Site is within close proximity to existing utilities. Developer will complete connection to any utilities not currently on site
AND ID TO 15 PO
Kingsburg continues to Proj ect an image as "The Swedish Village" which gives the City a unique identity. Residential housing should include distinctive design, quality construction and accompanying amenities. (In addition to written descriptions, diagrams and maps, such renderings,floor plans and photographs of similar developments doc umentation as elevations, 4 may hetp to illustrate the proposed project. In the case of walled and gated communities, aesthetics and amenities ihot oru generally viewed by and available to residents and selected guests exclusively will not be considered in scoring in this Architectural Design and Aesthetic bonsiderations category. Only those features that are visible to the general citizenry outside of the walled and gated community will be evaluated.)
Features that will receive points through the scoring system include:
l. Custom homes or customized features on tract homes that prevent houses in the same development from appearing repetitious.

2. Fostering of neighborhood character.

3. Compatibility with neighboring developments (for example lot sizes and square footage of homes).

4. Utilization of alleys for garage access from the rear.

5. Variable front Yard setbacks.

6. Landscaping of street medians and parkways.

7. Green belts with pathways for pedestrians, skaters and bicyclists.

8. Pedestrian-friendlY design.
g. Bicycle lanes in appropriate locations.
1 0. Preservation of existing trees.
1 l. Open space and recreation facilities.

Check the appropriate categories and provide details.

X Custom homes or features on tract homes that keep them from appearing repetitious X Landscaping of medians and parkways
X Fosteringofneighborhoodcharacter
X Compatibilitywithneighboringdevelopments
X Utiliration of alleys for rear access
X Variable front yard setbacks
X Greenbelts with pathways for pedestrians, skaters, and bicyclists X Bicycle lanes in appropriate locations
_ Preservation of existing trees
X Op.n space and recreation facilities
X Pedestrian-friendly design
t S polnts.euildings intentionallY use various colors and siding materials in order to not appear repetitious. Site will include landscaping and open space equal to or in excess of what is required per code. Project will include Swedish design features in order to blend harmoniously with neighborhood. Project will utilize rear alley as a tetriary access polnt and EVA location. Project will provide bicycle lanes as required by CitY. Project Provides a decentralized desig n in order to encourage walkability 5 projects having more residential units than the maximum allocation allowable or available in a single allocation period may be phased. Allocations for phased projects may include allocations for the calendar year and allocations for up to two years thereafter. Approval of allocations for a phased project shall identify the number of allocations that will be issued by the City and used by the applicant during each phase ofthe project.

A separate fi1al map is not required for each phase of a residential subdivision project. Phasing ,"qui."-.nts, including, without limitation, number of allocations available for use in each phase, numbers of units that can be constructed and timing of construction, will be enforced as conditions of approval of the tentative tract map and final tract map and as provisions of the subdivision agreement. lia multiple-family residential project includes phasing, phasing requirements including those identified in this paragraph wilf be enforced through conditions of approval of the site plan or Planned Unit Develop*.nt unO ur provisions of the development agreement if one is required by the City.

PHASING REQUIRED: Ytrs XNO
Please allow time for each submittal to be thoroughly reviewed. A letter of acceptance will be sent to each applicant when submittal is deemed complete. City Staff can only rate applications based on information received therefore please include all supporting documents.

ACCEPTANCE OF THIS PACKET DOES NOT DEEM AN APPLICATION COMPLETE. 6 Project DescriPtion
Lilla D alen Senior APartments
The proposed project, phase 1 of the Lilla Dalen Senior Apartments, is a 33-unit senior housing new construction pioject loiated on 4.94 acres of land identified as APN 394-044-13. with amix of 27 one-bedroorn units (604 gross sq. ft.) and 6 two-bedroom units (802 gross sq. ft), the proposed project will target seniors eaming up to 30-60Yo of the area median income for Fresno County. The Project will accommodate 40 parking spaces in the first phase.

The units will be newly constructed apartments in 1 three-story residential building. The type of construction will be wood frame supported by perimeter foundations with concrete slab flooring' This type of construction will allow the building to conform to the natural terrain with only minor u-orrnir of grading. The exterior will be a combination of vinyl lap and shake siding with Class A composite roof shingles and stone veneer accents. Architectural accents will be incorporated, pro1,'iding an aesthetically appealing exterior that blends with the character of the surrounding neighborhood and the community of Kingsburg. The development will meet Trtle 24 energy "ffi-"i".r.y
standards. Minimum construction standards will be adhered to in order to assure that a quality family housing development is provided.

The buildings will be oriented appropriately throughout the site with the intent to create a community
-oncept for seniors to enjoy while remaining social and active. The development will include a3,178 sq.ft.community building with a common kitchen, exercise room, and business center. Additionaliy, the development will include covered picnic tables with BBQs and pergolas made from non-combustible material, a 291 square foot laundry facility, bocce ball court, community garden and fenced dog park. An on-site resident manager will provide assistance and management while residing in a two-bedroom manager's unit' Within the units, tenants will enjoy standard features such as refrigerators, exhaust fans, dishwashers, disposals and ranges with ovens. All units feature an outdoor patio or balcony and storage space. The design of these apartments will adhere to all necessary requirements to satisfu Section j0+ ur well as any additional mandates that the local jurisdiction deems appropriate.

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ARCHIT€CTURE

PROJECT

KINGSBURG LILLA

DALEN SENIOR

APARTMENTS
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Exhibit 1
Location Map
2183 10th Avenue
Year Project Single
Family MF MF SF MF SF MF
2012
Chelsea (3) - Now Linnaea
(units expired) 48
2015 Lennar - 6094 34
Crinklaw - 6122 (phase 1) 60
Crinklaw - 6167 (phase 3/4) 121
Erickson - 6151 (CC) 64
2017 Kingsburg Housing LLC
(Tract 6141) - Crown 44
2018 Linnaea Villas 60
2018 Sohal (2*) 21
2018 Crinklaw - 6242 (phase 2) 59
2018 Summerlyn 24
2024 Crinklaw - Phase V 105 80 25
2024 AMG 99 25
Allocations Applied for 532 108 0 105 0 0 0
Annual Allocations 35 80 35 80 35
Total Available (3 year
running) 105 240 80 135 80
UNUSED ALLOCATIONS 105 240 80 135 80
Notes
• Each year, 115 units are allocated. Of those, 70% are reserved for Single Family dwellings (80 units) and 30% for Multi Family dwellings (35 units) • Of the 80 single family units, 20 should be reserved for lots over 10,000 sf in size. (1) Units assigned over multiple years
(2) Allocation expired - project not built
(3) As an incentive, senior housing projects are assessed at 1/2 a "normal" unit *2025 Allocation availability is dependent upon Council action on current request 2016
Total Unit Requests 2025
2025
2023
2023
2024
2024
Exhibit 2
1 RESOLUTION 2024-028

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

APPROVING THE AWARD OF ALLOCATIONS FOR HOUSING UNITS UNDER CHAPTER 16.09 OF THE KINGSBURG MUNICIPAL CODE

GROWTH MANAGEMENT SYSTEM
WHEREAS, on November 2, 2004 the citizens of the City of Kingsburg approved Measure N, Charter Amendment 2004-01, amending the City Charter to state that the City shall establish growth control measures to place annual limits on the number of residential building permits which may be issued in any given year; and,
WHEREAS, in accordance with Charter Amendment 2004-01, the City Council adopted Ordinance 2005-05, adding Chapter 16.09 Growth Management System to the Kingsburg Municipal Code; and,
WHEREAS, one application for multifamily 2024 housing unit allocations was received by the City in accordance with the provisions of Section 16.09.060 of the Kingsburg Municipal Code, and
WHEREAS, City Staff rated and ranked the application and the development proposal identified in the application for 99 units of senior housing in accordance with the rating and ranking criteria set forth in Section 16.09.070 of the Kingsburg Municipal Code, and WHEREAS, on May 9, 2024, the Planning Commission held a duly and lawfully noticed public hearing to review City Staff’s rating and ranking recommendations for the application for competitive allocation of housing units for 2024 and after closing the public hearing, adopted Resolution 2024-03 recommending to the City Council the award of 25 multifamily senior housing units to the applicant, AMG & Associates, LLC; and
WHEREAS, the award of housing units is not subject to the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guidelines Section 15378(b(5)), as the award of housing units is an organizational or administrative activity of government that will not result in direct or indirect physical changes to the environment and therefore the award of housing units not considered a project.

NOW, THEREFORE, BE IT RESOLVED the Kingsburg City Council adopts this Resolution 2024- __, accepting the recommendation of the Kingsburg Planning Commission and awarding 25 multifamily senior housing units (one-fourth of an allocation per unit of senior housing) as the 2024 multifamily housing unit allocation as follows:

Ninety-nine (99) multifamily housing units (AMG & Associates, LLC., applicant) on 4.94 acres at 2183 10th Avenue, to develop 99 units of senior affordable housing in three phases-allocate 25 multifamily allocation units (one fourth of an allocation per unit of senior housing) per City of Kingsburg Municipal Code Section

16.09.030 (Senior Housing).
2 ***********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the City Council of the City of Kingsburg passed and adopted the foregoing Resolution 2024-028 at a regular meeting hereof held on the 4th day of June, 2024, by the following vote:

AYES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
___________________________________
Abigail Palsgaard, City Clerk
City of Kingsburg

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

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

Staff is recommending fee schedule changes in the following areas:

1. Ambulance and Fire Dept.
- Separating the Fire Incident Reports and Fire Investigation & Photos better reflects the cost. - The Fire Med Membership fee has not been increased since 2013. This will help offset the costs. - The ambulance fee is being raised based on the Los Angeles/Long Beach CPI for April 2024 (3.6%). The City’s costs for fuel, replacement equipment and supplies, and labor have increased more than the current inflation rate. This increase is only to recover our costs as it relates to inflation.

2. Community Development Department
- Staff is recommending the elimination of the Home Occupation fee under the Planning and Zoning Master Fee Schedule ('Requiring Commission Hearing') currently at $200.00. The need to have a hearing before the Planning Commission would only arise with an appeal to the issuance or denial of a Home Occupation permit. This can be simplified, and costs for a hearing would be more adequately recovered by applying the existing Appeal Fee ($300.00) under the Planning and Zoning Master Fee Schedule section.

3. Public Works
- For the July 1, 2024, proposed rates, staff is recommending up to 5.5% increase to the Solid Waste rate schedule as proposed during the Prop 218 hearing and protest. Mid Valley Disposal will provide the City the CPI in June, which will become effective in July and is based on the CPI change year over year for the month of May. It is anticipated to be close to City proposed rate. For this and future increases the City has the flexibility to increase rates from 0% and up to 10%. The solid waste fund is operating positively since the last rate increase, but the overall fund is still at a negative. - Staff is proposing a $35 admin fee to re-issue Encroachment Permits extension request 30 days past the original end. City staff receives multiple extension requests for the same permit. When re-issuing permits City staff verifies the extension will not conflict with other scheduled work or special events and ensures inspections services will be available. This is a new all other encroachment permit fees will not change.

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

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the council adopt Resolution 2024-030 approving the proposed fees as presented.

Meeting Date: 06/04/2024
Agenda Item: 6.2

POLICY ALTERNATIVE(S)

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

STRATEGIC INITIATIVE

1. Financial Stability

FINANCIAL INFORMATION

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

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. Resolution 2024-029
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Varies

3. If Budgeted, Which Line? Varies
RESOLUTION NO. 2024-029

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

WASTE FEES, ENCRACHMENT FEES ,PLANNING FEES AND FIRE FEES ON THE CITY OF

KINGSBURG MASTER FEE SCHEDULE
WHEREAS, on August 20, 2014, the Kingsburg City Council adopted Resolution 2014-33, which established the current Master Fee Schedule for the City of Kingsburg; and WHEREAS, a Public Hearing was held on June 4, 2024 for Public Works, Fire and Planning Department Fees; and
NOW THEREFORE, BE IT RESOLVED: That Resolution 2024-029 is approved, and the adjustments to the City of Kingsburg Master Fee Schedule are hereby incorporated, as outlined in Exhibit “A”. The fee changes will go into effect on July 1, 2024.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 4th day of June, 2024, by the following vote:

AYES: Council Member(s):

NOES: Council Member(s):

ABSTAIN: Council Member(s):

ABSENT: Council Member(s):
_____________________________
Abigail Palsgaard, City Clerk

STATE OF CALIFORNIA )
COUNTY OF FRESNO )ss

CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify the foregoing Resolution was duly passed and adopted at a regular meeting of said City Council held on the 4th day of June, 2024.

Dated: ____________________________________
Abigail Palsgaard, City Clerk
EXHIBIT “A”

PROPOSED UPDATED

MASTER FEE SCHEDULE

CITY OF KINGSBURG
Public Works Fees:

RESIDENTIAL CHARGES *Example Rates
Assuming +5.5%
Annual Inflation
Current 1-Jul-24
Refuse and Organics
96 Gal Refuse Barrel & Organics $34.20 $36.08
Two 96 Gal Refuse Barrel & Organics $46.66 $49.23
Addt'l 96 Green Waste Container Addt'l 96 Gal Organics $12.24 $12.91 Senior Citizen Rate - 64 gal containers $32.70 $34.58
Recycling
96 Gal Container $3.24 $3.42
96 Gal Container (each) for Multi-family Units $9.91 $10.46 Senior Citizen Rate - 64 gal container- NEW $3.08 $3.27 3 Yard Bin (each) $73.49 $77.53
Other Charges
Residential Container Return Delivery $52.80 $55.70
64 gal container replacement $116.08 $122.47
96 gal container replacement $137.06 $144.60
Container extra pickup $11.19 $11.80
Container Cleaning $116.08 $122.47
Passenger Car Tire Collection & Disposal $16.78 $17.71
Truck Tires Collection & Disposal $31.61 $33.35
Tractor Tires Collection & Disposal $79.72 $84.11
Bulky Items – Curbside Collection (3 items or less not to exceed 500 pounds) $135.67 $143.13 Excess Bulky Item Minimum $55.94 $59.02
Excess Bulky Item Maximum $279.72 $295.11
One time set up fee for Special Events/Pick-up
96 Gallon Container $41.96 $44.27
3 Yard Bin $262.94 $277.40
Delivery $62.94 $66.40
Contamination Charges
Second Warning $25.00 $25.00
Third Warning $50.00 $50.00
Fourth and each Addl. $75.00 $75.00
NON-RESIDENTIAL CHARGES *Example Rates
Assuming +5.5%
Annual Inflation
Current 1-Jul-24
Commercial Trash
96 Gallon Container
1x per week $33.38 $35.22
2x per week $58.90 $62.13
3x per week $88.38 $93.24
2 yard bin
1x per week $130.31 $137.48
2x per week $195.53 $206.28
3x per week $271.68 $286.62
4x per week $351.08 $370.39
5x per week $465.16 $490.75
6x per week $579.91 $611.80
3 yard bin
1x per week $191.39 $201.91
2x per week $249.54 $263.27
3x per week $390.84 $412.34
4x per week $531.32 $560.54
5x per week $646.93 $682.51
6x per week $806.62 $850.99
4 yard bin
1x per week $235.95 $248.92
2x per week $328.44 $346.50
3x per week $471.11 $497.02
4x per week $606.28 $639.63
5x per week $819.08 $864.13
6x per week $1,106.43 $1,167.28
6 yard bin
1x per week $265.41 $280.01
2x per week $531.25 $560.47
3x per week $782.68 $825.73
4x per week $1,033.88 $1,090.75
5x per week $1,292.53 $1,363.62
6x per week $1,551.08 $1,636.39
6 yard compactor
1x per week $530.83 $560.03
2x per week $1,062.50 $1,120.94
3x per week $1,565.36 $1,651.45
4x per week $2,067.77 $2,181.49
5x per week $2,585.06 $2,727.24
6x per week $3,102.15 $3,272.77
NON-RESIDENTIAL CHARGES *Example Rates
Assuming +5.5%
Annual Inflation
Current 1-Jul-24
Commercial Recycling
64 Gallon Container
1x per week $9.79 $10.33
96 Gallon Container
1x per week $12.17 $12.84
2 yard bin
1x per week $74.55 $78.65
2x per week $171.62 $181.06
3x per week $223.78 $236.09
3 yard bin
1x per week $90.21 $95.17
2x per week $207.83 $219.26
3x per week $271.03 $285.94
4 yard bin
1x per week $115.83 $122.20
2x per week $231.30 $244.02
3x per week $347.56 $366.67
6 yard bin
1x per week $166.92 $176.11
2x per week $396.72 $418.54
3x per week $500.70 $528.24
NON-RESIDENTIAL CHARGES *Example Rates
Assuming +5.5%
Annual Inflation
Current 1-Jul-24
Commercial Organics
64 Gallon Container
1x per week $9.65 $10.18
2x per week $18.88 $19.92
3x per week $27.97 $29.51
96 Gallon Container
1x per week $11.19 $11.80
2x per week $20.84 $21.99
3x per week $30.42 $32.09

1.5 yard bin
1x per week $104.90 $110.67
2x per week $167.83 $177.06
3x per week $230.77 $243.46
Other Charges
Locking Device $41.96 $44.27
Commercial Container Return Delivery $71.33 $75.25
Container Cleaning $125.88 $132.80
Container Replacement Charges
96 Gallon $111.89 $118.04
2 Yard Bin $1,048.96 $1,106.65
3 Yard Bin $1,153.86 $1,217.32
4 Yard Bin $1,328.68 $1,401.76
6 Yard Bin $1,503.51 $1,586.20
Extra Pick-up
96 Gallon $16.78 $17.71
2 Yard Bin $93.36 $98.49
3 Yard Bin $131.47 $138.70
4 Yard Bin $165.74 $174.85
6 Yard Bin $190.21 $200.67
Contamination Charges
Second Warning $25.00 $25.00
Third Warning $50.00 $50.00
Fourth and each Addl. $75.00 $75.00
Customer Category *Example
Rates
Assuming
+5.5%
Annual
Inflation
Current 1-Jul-24
Residential Street Sweeping ($/dwelling unit) $4.40 $4.64 Commercial Street Sweeping ($/LF)** $0.42 $0.44
(LF – linear front footage)
Planning Fee:

Home Occupation Permit Existing: Proposed Changes:

Requiring Commission Hearing $200.00 $200.00
Fire Fees:

Existing: Proposed Changes: Notes:

Fire Med Annual Fee $65.00 $75.00
Fire Reports & Photos $100.00 Fire Reports
& Photos
$100.00 Remove
Copy of Medical Records $100.00 Fire Incident
Reports
$25.00 Add
Fire
Investigation
& Photos
$100.00 Add
Fire Suppression Cost
Recovery
Actual
Costs
B-SAFE Voluntary SelfInspection No
Charge
B-SAFE Fire Department
Inspection
$120/inspection
B-SAFE Fire Department
Reinspection Fee
$30.00 $70.00 *1 hour of a fire engineer/prevention
officer with roll ups and a vehicle

AMBULANCE
BLS Base Rate $1,558.72 $1,614.84 3.6% LA/Long Beach CPI for last 6 months
BLS Emergency Base
Rate
$1,793.39 $1,857.95
ALS-1 Base Rate $1,677.07 $1,737.44
ALS-1 Emergency Base
Rate
$2,120.10 $2,196.43
ALS-2 Base Rate $3,098.22 $3,209.76
Treat, Non Transport $561.69 $581.91
Non-Transport ALS
Treatment
$875.96 $907.49
First Responder $561.69 $581.91
Oxygen $162.35 $168.19
Mileage $46.93 $48.62
Night Charge $141.81 $146.92
ALS Disposable Supplies $304.41 $315.37
BLS Disposable Supplies $256.92 $266.17
Wait Time per 15 min.
increments
$80.92 $83.83
Extra Attendant $169.17 $175.26
Special Event (stand-by)
2 staff per hr.
$303.45 $314.37
Paramedic Intercept $1,959.28 $2,029.81
Specialty Care Transport $3,641.40 $3,772.49
12 Lead EKG $264.00 $273.51
3 Lead EKG $142.04 $147.16

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: Christina Windover, Assistant City Manager REVIEWED BY: AJH AGENDA ITEM: Contract for Animal Sheltering & Services with City of Selma ACTION REQUESTED: ___Ordinance ___Resolution ___Motion __Receive/File

EXECUTIVE SUMMARY
Staff has been working with the City of Selma on an agreement for animal control services since Second Chance Animal Shelter’s services were terminated at the end of 2023. Selma’s City Council approved our Agreement Between the City of Selma and the City of Kingsburg for the Provision of Animal Control Services during their meeting on Monday, May 6, 2024. Both jurisdictions have had attorney review and input on the agreement, and the Kingsburg Finance Committee provided a recommendation to staff to send the proposed agreement for City Council consideration during their May 7, 2024 meeting.

Both parties have tentatively agreed to begin the term of a new Agreement effective July 1, 2024 – December 31, 2024 unless terminated sooner. It may automatically renew up to four (4) additional one-year terms upon mutual written agreement by the parties, and subject to review of operating costs. Additional details both parties have tentatively agreed upon include:
• Annual cost of services: $60,000, which shall include, but not be limited to, the salaries and benefits, services and supplies, fixed assets, and any additional costs to Selma for insuring itself against liability and the risks associated with undertaking the Services provided, less any applicable revenue that is generated to offset those costs.
• Agreement and cost will include two community events per year (microchipping, licensing, vaccination, etc.) contingent upon finding a vet to provide certain services. • Kingsburg to adopt an ordinance mimicking Selma’s animal control ordinance for continuity of services. • Internal procedures and training for Kingsburg and Selma staff. • Selma Animal Services will provide adoption, foster, outreach services.

If the agreement is approved, staff will continue to educate the community on our animal control services. We are awaiting a proposal from Selma for services rendered between January 1, 2024 and June 30, 2024. We suggested a per animal fee due to the few animals that have been taken to Selma during this timeframe.

Selma and Kingsburg staff are available to answer any questions from the Council or community. Selma staff present include Selma Animal Servies Director, Terri Rockhold and Selma Chief of Police, Rudy Alcaraz.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends that City Council approve the Agreement for Animal Control Services between the City of Selma and the City of Kingsburg.

POLICY ALTERNATIVE(S)

1. Provide direction to staff to propose changes to the agreement.

Meeting Date: 06/04/2024
Agenda Item: 6.3

STRATEGIC GOAL(S) MET:

1. Financial Stability

2. Preserve the Kingsburg Experience

3. Public Safety

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
The Finance Committee review and city attorney review.

BACKGROUND INFORMATION
Second Chance Animal Shelter and the City of Selma terminated their contract for animal control services in December 2023. The City of Selma owns the property that Second Chance was located at and was their primary funding source. The termination of this agreement resulted in a breach of contract between Second Chance and the City of Kingsburg. The City of Selma continued to honor our contract with Second Chance while we worked through a future agreement and determined reasonable costs for providing animal control services to Kingsburg based on our needs.

ATTACHED INFORMATION

1. Proposed Agreement Between the City of Selma and the City of Kingsburg for the Provision of Animal Control Services.

FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A

AGREEMENT BETWEEN THE CITY OF SELMA AND

THE CITY OF KINGSBURG

FOR THE PROVISION OF ANIMAL CONTROL SERVICES
THIS AGREEMENT is entered into this ______ day of ____________ (“Effective Date”), by and between the CITY OF SELMA, hereinafter referred to as "Selma," and the CITY OF KINGSBURG, hereinafter referred to as "Kingsburg."

RECITALS
WHEREAS, Kingsburg is desirous of contracting with Selma for the performance of animal control functions within its boundaries by the City of Selma through the Animal Services Division of the Selma Police Department; and
WHEREAS, Selma is agreeable to rendering such services on the terms and conditions set forth below; and
WHEREAS, such contracts are authorized and provided for under the provisions of Sections 51300 et seq. and 54980 et seq. of the Government Code.

NOW, THEREFORE, THE PARTIES AGREE AS FOLLOWS:

1. SERVICE AREA.

Selma agrees, through the Animal Services Division of the Selma Police Department (hereinafter “Selma Animal Services”), to provide kennel services (“Services”) within the corporate limits of the City of Selma, for animals originating from within the corporate limits of the City of Kingsburg to the extent and in the manner set forth in this Agreement.

2. SCOPE OF SERVICES.
(a) Services to be Provided: Except as otherwise hereinafter specifically set forth, Services shall include those Services as set forth in Exhibit A, Scope of Work, which is attached hereto and incorporated herein as if set forth in full. (b) Consistent City Ordinances: To facilitate consistency of Services and provide legal authority for the enforcement of said Services, Kingsburg shall adopt and maintain city ordinances that are the same, or substantially similar, to those set forth in the Selma Animal Ordinances as found in Chapter 2 of the Selma Municipal Code within 90 days ofthe Effective Date. Kingsburg shall at all times during the term of this Agreement notify Selma of any changes in the terms and provisions of Kingsburg’s animal control ordinances.
(c) Reporting: Selma Animal Services shall provide to Kingsburg a quarterly report of Services provided under this Agreement.
(d) Coordination: Kingsburg and Selma Animal Services shall each designate a specific individual and alternates to make or receive requests and to confer upon matters concerning the delivery of Services.

3. DISPUTE RESOLUTION.

Should a dispute or problem arise between the parties regarding the administration of this Agreement or any of the Services to be provided hereunder, Selma’s Chief of Police and Kingsburg’s City Manager, or their respective designees, shall meet and confer in good faith in an attempt to resolve the matter prior to either party initiating judicial action.

4. CONTROL OF SERVICES.

The rendition of Services, the standards of performance, the discipline of animal service officers, and other matters incident to the performance of Services, and the control of personnel so employed, shall remain with Selma, provided, however, that, if in the judgment of Kingsburg’s City Manager or his designee, if any Selma Animal Services employee assigned to duty under this Agreement is not satisfactory to Kingsburg, the City Manager may so notify the Selma Chief of Police in writing and within thirty (30) days of receipt of such written notification, the Selma Chief of Police shall respond in writing thereto and identify the actions taken by Selma Chief of Police to address the issues identified in the written correspondence from the Kingsburg City Manager.

5. PERSONNEL.

All persons employed by Selma in the performance of Services for Kingsburg under this Agreement shall be Selma employees, and no such person shall have any, or be entitled to any, Kingsburg benefit, pension, civil service status, or right of employment. (a) Kingsburg shall not be called upon to assume any liability for the direct payment of any salaries, wages, or other compensation to any Selma personnel performing Services hereunder for Kingsburg.
(b) Kingsburg shall not be liable for compensation of or indemnity to any Selma officer or employee for injury or sickness arising out of such employment.

6. CITIZEN COMPLAINTS.

All citizen complaints from Kingsburg residents regarding Services provided pursuant to this Agreement shall be investigated and resolved by Selma through its normal review procedures.

7. LIMITATIONS ON CONTRACTS.
(a) No person or organization shall be a third party beneficiary of this Agreement. (b) Neither party to this Agreement may assign its rights, privileges, benefits, or responsibilities hereunder to any other party without the express prior written authorization of the other party to this Agreement.

8. BREACH OF CONTRACT.

Should either party breach this Agreement, the parties shall utilize the dispute resolution procedures described above to resolve the breach prior to initiating any formal judicial action or terminating this Agreement. Selma shall continue to provide Services and Kingsburg shall continue to compensate Selma for said Services during the dispute resolution process. A breach of this Agreement by either party may be cause for termination of this Agreement if the parties are unable to agree upon a cure.

9. INDEMNIFICATION.

Selma shall indemnify, defend, and hold Kingsburg and its officials, officers, and employees harmless from loss, damage, or injury to any person or property, to the extent that such loss, damage, or injury is caused by the negligence or intentional misconduct of Selma Animal Services personnel in providing or failing to provide Services to Kingsburg or Selma’s breach of any provision of this Agreement.

Kingsburg shall indemnify, defend and hold Selma and its officials, officers, and employess harmless from loss, damage, or injury to any person or property, to the extent that such loss, damage or injury is caused by the negligence or intentional misconduct of Kingsburg in its performance of this Agreement or resulting from Kingsburg’s breach of this Agreement.

10. INSURANCE.

Each party shall maintain a policy or policies of insurance (or self-insurance covering same) in force at all times during the performance of this Agreement in the minimum limits of liability as stated herein:
(a) Comprehensive general liability, including but not limited to premises, personal injuries, products, and completed operations for combined single limit of not less than $1,000,000 per occurrence;
(b) Comprehensive automobile liability, including but not limited to property damage, bodily injury, and personal injuries for combined single limit of not less than $1,000,000 per occurrence; and
(c) Worker’s Compensation coverage to the extent required by law. (d) Evidence of compliance with said insurance requirements shall promptly be supplied in writing if requested by the other party.
(e) Selma’s general liability insurance policy shall name Kingsburg as an additional insured.

11. RESOURCES.
(a) Except as otherwise agreed, Selma shall furnish all labor, supervision, equipment, facilities, and supplies necessary to maintain the level of Services to be rendered in accordance with the terms of this Agreement. Selma and Kingsburg shall retain title to the property each may acquire to fulfill its obligations under this Agreement. Upon the termination of this Agreement, each party may dispose of its property as it sees fit.
(b) Notwithstanding the foregoing, it is agreed that in all instances where special supplies, stationary, notices, forms, and the like must be issued in the name of Kingsburg, the same shall be supplied by Kingsburg at its own cost and expense.

12. ANNUAL COST OF SERVICES.

Selma shall notify Kingsburg no later than 90 days prior to the anniversary date of this Agreement, of the estimated cost of providing Services hereunder for the ensuing fiscal year. The estimated cost of $60,000.00 annually shall be based upon the estimated cost to Selma for providing Services to Kingsburg as it appears in Selma’s annual budget, which shall include, but not be limited to, the salaries and benefits, services and supplies, fixed assets, and any additional costs to Selma for insuring itself against the liability and the risks associated with undertaking the Services provided hereunder, less any applicable revenue that is generated to offset those costs.

Estimated costs for Shelter Services shall be calculated based on a per animal basis. See Exhibit B, Per Animal Cost Analysis.

Kingsburg shall pay Selma the amount calculated for Services on a monthly basis. The monthly payments shall be made no later than thirty (30) days after the monthly bill is sent.

Notwithstanding this provision, the Selma Chief of Police may, in his sole discretion, manage resources, including the reduction of staffing, support services, and other services, to equalize the fees received with the costs of providing Services.

13. TERM.
(a) Unless sooner terminated as provided for herein, this Agreement shall commence on _____________ and shall remain in effect until December 31, 2024. (b) This agreement may be automatically extended for up to four (4) additional oneyear terms upon mutual written agreement by the parties, subject to a review of operating costs and agreement on changes pursuant to this review by both parties. Such mutual agreement to extend the term of this Agreement must be in writing and executed by the parties at least thirty (30) days prior to the expiration of the then current term.

14. TERMINATION.

This Agreement may be terminated at any time by either party upon 90 days prior written notice to the other party of its intention to terminate the Agreement.

15. AMENDMENTS.

The parties hereto agree that each has had adequate opportunity to discuss and include in this Agreement any and all matters. Therefore, the parties hereto agree that this Agreement may only be amended by mutual written consent of both parties, and neither party is obligated to meet to discuss any amendments hereto.

16. NOTICE.

All communications between the parties hereto shall be provided as follows:

For Kingsburg: Kingsburg City Manager
Kingsburg City Hall
1401 Draper St.

Kingsburg, CA 93631
For Selma: Selma Chief of Police
2055 Third St.

Selma, CA 93662
Selma City Manager
Selma City Hall
1710 Tucker St.

Selma, CA 93662
If notice is given by personal delivery, notice is effective as of the date of personal delivery.

If notice is given by mail, notice is effective as of three (3) days following the date of mailing or the date of delivery reflected upon a return receipt, whichever occurs first.

17. ATTORNEY'S FEES.

If any action at law or in equity, including an action for declaratory relief, is brought to enforce or interpret the provisions of this Agreement, the prevailing party will be entitled to reasonable attorney's fees, which may be set by the Court in the same action or in a separate action brought for that purpose, in addition to any other relief to which the party may be entitled.

18. CONFLICT OF INTEREST.

Selma and Kingsburg each warrant that its officials, officers and employees have no interest, including, but not limited to, other projects or independent contracts, and shall not acquire any interest, direct or indirect, which conflicts with the rendering of Services under this Agreement. Selma shall employ or retain no such person while rendering services under this Agreement.

Kingsburg has an affirmative duty to disclose to Selma in writing the name(s) of any person(s) who have an actual, potential or apparent conflict of interest.

19. UNFORESEEN CIRCUMSTANCES.

Neither party is not responsible for any delay caused by natural disaster, war, civil disturbance, labor dispute or other cause beyond such party’s reasonable control, provided the party gives written notice to the other party of the cause of the delay within ten (10) days of the start of the delay.

20. CHOICE OF LAW.

The parties have executed and delivered this agreement in the City of Selma, State of California. The laws of the State of California shall govern the validity, enforceability or interpretation of this Agreement. The County of Fresno shall be the venue for any action or proceeding, in law or equity that may be brought in connection with this Agreement. Kingsburg and Selma hereby waive any rights they may possess under Section 394 of the Code of Civil Procedure to transfer to a neutral county or other venue any action arising out of this Agreement.

21. SEVERABILITY.

If any of the provisions of this Agreement is found to be unenforceable, the remainder shall be enforced as fully as possible and the unenforceable provision shall be deemed modified to the limited extent required to permit enforcement of the Agreement as a whole.

22. SURVIVAL.

The following sections shall survive the termination of this Agreement: Section 9, Indemnification, Section 10, Insurance and Section 17, Attorney Fees.

23. MATTERS TO BE DISREGARDED.

The titles of the sections, subsections, and paragraphs set forth in this Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of the provisions of this Agreement.

24. ENTIRE AGREEMENT; COUNTERPARTS; CONTRIBUTIONS OF BOTH PARTIES.

This Agreement, including its Recitals and Exhibits which are fully incorporated into and are integral parts of this Agreement, constitutes the entire agreement between the parties and there are no inducements, promises, terms, conditions or obligations made or entered into by Selma or Kingsburg other than those contained herein.

This Agreement may be executed simultaneously and in several counterparts, each of which shall be deemed an original, but which together shall constitute one and the same instrument.

This Agreement represents the contributions of both parties, who are each represented by competent counsel, and it is expressly agreed and understood that the rule stated in Civil Code section 1654, that ambiguities in a contract should be construed against the drafter, shall have no application to the construction of the Agreement.

25. AUTHORITY.

Each signatory to this Agreement represents that it is authorized to enter into this Agreement and to bind the Party to which its signature represents.

IN WITNESS WHEREOF, the parties hereto have caused this instrument to be duly executed as of the day and year first above written.

CITY OF KINGSBURG CITY OF SELMA
By: __________________________ By: _____________________________ Alexander Henderson, City Manager Fernando Santillan, City Manager ATTEST: ATTEST:
___________________________ ___________________________

CITY CLERK -KINGSBURG CITY CLERK -SELMA
APPROVED AS TO FORM: APPROVED AS TO FORM
Michael J. Noland, Kingsburg City Attorney Megan Crouch, Selma City Attorney By:____________________________ By: _________________________________

EXHIBIT A

SCOPE OF WORK (KINGSBURG)
A. Provide and operate an animal control shelter and care facility, including all necessary buildings, structures, grounds, spaces, and equipment, and animal shelter services as may be necessary to properly receive, maintain, care, and provide for the appropriate disposition of animals that come within the legal animal control authority and responsibility of the City of Kingsburg. Such services shall include the following:
1) Receive and evaluate stray animals brought in by the City of Kingsburg between the hours of 8:00am – 4:00pm Monday – Saturday.
2) Provide food, water, shelter, emergency, routine, and preventative medical care, and evaluations of the animals’ health, temperament, and condition once accepted into Selma Animal Services. Emergency medical care needed for animals PRIOR to admittance into the Selma Animal Services shall remain the responsibility of the City of Kingsburg.
3) Clean and disinfect kennels and cages and other shelters as needed. 4) Provide necessary grooming, flea and tick control, and rodent control for animals being housed by Selma Animal Services.
5) Provide euthanasia services when deemed necessary, as well as animal body storage, removal, and disposal.
6) Provide housing and care for animals from the City of Kingsburg that are subject to a legally required holding periods as required pursuant to Selma Municipal Code, CA Food and Agriculture Section 17006 and Sections 30501 – 32003, CA Penal Code Section 597, CA Civil Code Sections 1834 - 1834.5.

Stray hold – 5 days
Rabies quarantine hold – 10 days
Protective Custody – 10 days
Holds pertaining to dangerous/vicious dog determinations will follow hearing processes in Selma Animal Code Section 6-2-32
7) Receive and take care of injured or orphaned wildlife found in the City of Kingsburg as deemed appropriate by Selma Animal Services.
8) Community outreach within Kingsburg city limits (2 resource (microchip/vaccines, etc.) clinics per year, contingent upon availability of veterinarian) 9) Provide monthly reports of all services provided under this agreement 10) Provide basic training (catch-pole skills, microchip scanning procedures, basic animal handling, etc.) to Kingsburg personnel.

B. Selma Animal Services will comply with any and all applicable local, state, and federal laws or regulations regarding the services set forth above.

C. Spay and neuter services and microchipping for animals who have either been reclaimed at the shelter by their owner(s) or animals who are available for adoption shall be provided as part of these services, subject to any fees charged to the owner(s) or adopting individual(s).

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: AJ O’Connell, MCP, CBO, CCEA – Building Official REVIEWED BY: AJH AGENDA ITEM: Ordinance Amending Various Sections of Titles 15 & 17 of the Kingsburg Municipal Code Related to Property Maintenance and Appeals Process and Procedures ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
Establishing a clear, fair, and transparent appeals process and procedure for Code Enforcement notice and citations is needed for promoting voluntary compliance with the City’s various codes and standards. The Kingsburg Municipal Code contains several appeals provisions and procedures regarding property maintenance and Code Enforcement.

During a review of the Municipal Code related to property maintenance and Code Enforcement, City Staff determined an update is needed to the appeals process and procedures. Currently, per Section 17.92.046 of the Municipal Code, all appeals for property maintenance and zoning violations are heard by the City Council. City Staff believes the existing Code language regarding appeals should eliminate the role of the City Council as the body that conducts appeal hearings, establish a defined structure for appeal hearings, noticing requirements for the appellant and respondents, when an appeal must be heard, the conduct of the appeal hearing and related matters.

This proposed Ordinance establishes a streamlined and consolidated hearing process utilizing the services of an independent Hearing Officer rather than with the City Council. It should be noted that the City Council will continue to conduct appeal hearings for decisions by the Building Official with regards to interpretation of the Building Standards Code and Unsafe Structure abatements as required by State law.

The proposed appeals process and procedure is modeled after various other cities within the region including Fresno, Visalia, Tulare, and Reedley. Additionally, the model for using Hearing Officers as arbiters of actions and orders of City of Kingsburg officers is used by other City departments for nuisance animal control and abandoned vehicles.

Other proposed ordinance amendments to the property maintenance Code include clarifying the definition and abatement of Inoperable Vehicles, establishing standards for nuisance weeds and grasses on private property and their abatement, and adding mandated language from the California Health and Safety Code regarding Mold Remediation.

RECOMMENDED ACTION BY CITY COUNCIL

1. Waive the first reading and Introduce Ordinance 2024-02 Amending Chapters 15 and 17 of the Kingsburg Municipal Code Related to Property Maintenance Standards and the Administrative Hearing Procedures and Appeals Process and pass the Ordinance to a second reading and adoption at the City Council meeting on June 19, 2024, with the following recital constituting reading the title of the Ordinance:
“AN ORDINANCE OF THE CITY OF KINGSBURG AMENDING CHAPTERS 15 AND 17 OF THE KINGSBURG

MUNICIPAL CODE RELATED TO PROPERTY MAINTENANCE STANDARDS AND THE ADMINISTRATIVE HEARING PROCEDURES AND APPEALS PROCESS.”
Meeting Date: 6/4/2024
Agenda Item: 6.4

POLICY ALTERNATIVE(S)

1. Council may propose amendments to the proposed Ordinance.

STRATEGIC GOAL(S) MET:

1. Community Engagement

FINANCIAL INFORMATION
There is no immediate financial impact or budget action necessary as a result of the recommended action.

ATTACHED INFORMATION

1. Ordinance 2024-02

2. Draft Hearing Process and Procedures Handout
FISCAL IMPACT:

1. Is There A Fiscal Impact? No

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A

1 ORDINANCE NO. 2024-02

AN ORDINANCE OF THE CITY OF KINGSBURG AMENDING VARIOUS SECTIONS OF CHAPTER 15.O7 OF TITLE 15 AND SECTON 17.94. 046 OF CHAPTER 17.92 OF TITLE 17 OF

THE KINGSBURG MUNICIPAL CODE RELATED TO PROPERTY MAINTENANCE

STANDARDS AND THE ADMINISTRATIVE HEARING PROCEDURES AND APPEALS PROCESS.

The City Council of the City of Kingsburg does hereby ordain as follows:

Section 1. The City of Kingsburg City Council previously adopted Ordinance 2022-002 adopting the 2021 International Property Maintenance Code (“IPMC”) by reference as set forth in Chapter 15.07 of Title 15 of the Kingsburg Municipal Code, as amended for regulating and governing the conditions and maintenance of all property, buildings, and structures in the City of Kingsburg. Section 17.92.046 of Chapter 17.92 of Title 17 of the Kingsburg Municipal Code identifies the procedure for the appeal of administrative citations issued under Chapter 17.92 of Title 17 of the Kingsburg Municipal Code.

Section 2. The following sections of Chapter 15.07.010 of Chapter 15.07 of Title 15 of the Kingsburg Municipal Code are hereby amended as follows:

Section 15.07.010 is amended as follows:

The following sections of the International Property Maintenance Code, 2021 Edition are hereby amended as follows:

A. Section 103.1.

Insert Code Enforcement Division
B. Section 105.3
Where it is necessary to make an inspection to enforce the provisions of this code, or whenever the code official has reasonable cause to believe that there exists in a structure or upon a premises a condition in violation of this code, the code official is authorized to enter the structure or premises at reasonable times to inspect or perform the duties imposed by this code, provided that if such structure or premises is occupied the code official shall present credentials to the occupant and request entry. If such structure or premises is unoccupied, the code official shall first make a reasonable effort to locate the owner, owner’s authorized agent or other person having charge or control of the structure or premises and request entry. If entry is refused, the code official shall have recourse to the remedies provided by law to secure entry, including the warrant provisions of Section 1822.50 et. seq. of the Code of Civil Procedure of the State of California.

C. Section 107.1 General is deleted and Section 107.1 Definitions is added as follows:

The following definitions apply in the interpretation and enforcement of this chapter:

2 “Action” means an act or decision by a Code Official or administrative agency for which a right to appeal under the provisions of this Chapter is granted in this Code. “Administrative agency” means a department of the city government other than the City Council which under the direction of the City Manager has responsibility for carrying out or enforcing the rules, regulations, and ordinances of the city, but not including boards and commissions of the city. “Affected person” means any person whose person, pecuniary or property right or interest is directly affected, or upon whom an obligation is imposed by the action or decision of the Administrative Agency. “Appellant” means any Affected Person who files an appeal. “Code” means the City of Kingsburg Municipal Code.
“Hearing Officer” means any person duly qualified and authorized by this Code to hear and review appeals under this Code.
“Respondent” means the administrative agency code official which took the action appealed from, and any other administrative agency or code official named as a respondent in an appeal.

D. Section 107.2 Limitations of authority is deleted and Section 107.2 Purpose is added as follows:
107.2 Purpose. It is the purpose and intent of the City Council to afford due process of law to any person who is directly affected by an action or decision of an administrative agency or the code official in the enforcement of this Code.

E. Section 107.3 Qualifications is deleted and Section 107.3 Scope is added as follows:
107.3 Scope. The hearing officer hears appeals from actions taken by an administrative agency and/or the code official when a right to appeal under the provisions of this Code is granted in this Code. Except where this Code prescribes another procedure, the rules and procedures pertaining to appeals are as stated herein. The rules and procedures pertaining to appeals under this Code may be supplemented or modified as stated in this Code that grants the right to appeal under these provisions. The hearing officer has no authority to hear appeals of any action taken by the City Council or any other board or commission of the City.

F. Section 107.4 Administration is deleted and Section 107.4 Hearing Officer - Selection and Qualifications is added as follows:
107.4 Hearing Officer - Selection and Qualifications.
(A) The City Manager shall establish procedures for the selection of a qualified person to serve as hearing officer for each matter appealed under this Code. Hearing officers must be selected in a manner that eliminates the potential for pecuniary or other conflict. (B) A “qualified person” includes an individual with background in the practice of law or with a background in local governance, that is particularly experienced or knowledgeable about the subject matter at issue, or that is otherwise deemed qualified by the City Manager. (C) The Hearing Officer shall not be a city employee or a member of any board or commission of the City of Kingsburg.

3 G. Section 107.5 Powers and Duties of Hearing Officer is added as follows:
107.5 Powers and Duties of Hearing Officer.
(A) As provided by Section 107.3, the hearing officer hears all appeals in accordance with the procedures contained in this Code or as supplemented or modified in this Code granting a right to appeal hereunder.
(B) The hearing officer is authorized to issue decisions and take all actions necessary and proper to carry out the functions of the hearing officer in this chapter, including:
(1) Hold conferences for settlement or simplification of the issues; (2) Administer oaths;
(3) Hear testimony;
(4) Rule upon motions, objections, and the admissibility of evidence; (5) Preserve and authenticate the record of the hearing and all exhibits and evidence introduced at the hearing;
(6) Regulate the course of the hearing in accordance with this Code or other applicable law; (7) Perform inspection of the premise or exterior property area and (a) In the case of a violation related to premises or exterior property area, the hearing officer may inspect the building and premises involved in the appeal prior to, during, or after the hearing, provided that:
(i) Notice of such inspection shall be given to the parties participating in the appeal before the inspection is made; and
(ii) The parties consent, and are given an opportunity to be present during the inspection. Upon completion of the inspection, the hearing officer shall state for the record during the hearing, or file a written statement after the hearing for inclusion in the hearing record, the material facts observed and the conclusion drawn therefrom. Each party shall have a right to rebut or explain the matters so stated by the hearing officer either for the record during the hearing or by filing a written statement after the hearing for inclusion in the hearing record.
(8) Issue a final decision which includes findings of fact and conclusions of law. (C) The hearing officer may request information, services, facilities, or any other assistance for the purpose of furthering the objectives of this Code.
(D) At the hearing, the hearing officer shall hear and consider the testimony of the appellant, respondent, and their witnesses, as well as any documentary evidence presented by these parties. (E) The hearing officer shall conduct the hearings in a manner that provides the parties with a fair hearing and all parties are afforded due process.
(F) The hearing officer shall not have the authority to waive any requirements of the Code or law.

The hearing officer is required to adhere to any citation amount set in the Code or Master Fee Schedule and may not increase or decrease the amount imposed on the parties.

H. Section 107.6 Right to Appeal; Consequence of an Untimely or Incomplete Appeal is added as follows:
107.6 Right to Appeal; Consequence of an Untimely or Incomplete Appeal. Except where this Code prescribes another procedure, the following hearing request procedures apply:

4 (1) Any Affected Person may contest an action by the code official or the Administrative Agency as provided in Section 107.3, by filing a written notice of appeal with the City Community Development Department..
(2) The notice required by Subsection (1) must be filed no later than 10 days following the date of mailing to appellant of notice of the action from which the appeal is taken. (3) The written notice of appeal must be submitted on a form provided by the Community Development Department and must contain the following information:
(a) The full name, mailing address, email address, and telephone number of each appellant who is appealing the action and their legal interest in the property; (b) The specific location of the violation and the date of the citation or action from which the appeal is taken;
(c) A description of the specific citation or action appealed; (d) Statement of the relief being sought;
(e) The grounds for appeal in sufficient detail to enable to hearing officer to understand the basis for the appeal;
(f) Whether an interpreter will be required for the hearing; (g) The estimated amount of time for presentation of the appellant’s argument; and, (h) The signature of the appellant.
(4) If the Community Development Department does not receive a timely notice of appeal, if the notice of appeal is incomplete, or if the notice of appeal does not comply with all of the requirements set forth in this subsection, the right to appeal the action is waived. In this event, the citation or action is final and binding on the Appellant. A failure to file a timely or proper notice of appeal also constitutes a failure by the Appellant to exhaust its administrative remedies. (5) If the appeal is the result of the issuance of an administrative citation, the request for appeal by the appellant shall include the amount of the administrative citation ordered. If the hearing officer issues a decision in favor of the Appellant, the appellant shall receive back the amount of the administrative citation as a refund issued by the City.

I. Section 107.7 Administrative Hearings - Notice Procedures is added as follows:
107.7 Administrative Hearings – Notice Procedures. Except where this Code prescribes another procedure, the following hearing notice procedures apply to appeals under this Code:
(1) No hearing before a hearing officer under this Code may be scheduled or held unless a timely and proper notice of appeal has been submitted to the Community Development Department as set forth in Section 107.6.
(2) The Community Development Department must schedule the hearing no sooner than 30 days and no later than 60 days after receipt of the notice of appeal unless the parties waive such time limits and agree to a specific date for the appeal hearing.
(3) The Community Development Department must provide a copy of the notice of appeal to the Respondent within five days after filing.
(4) The Community Development Department must notify the appellant, respondent, the hearing officer and City Attorney in writing of the date, time, and location of the hearing at least 15 days before the date of the hearing.
(5) Failure to receive notice of the time and place of the hearing shall not result in a dismissal of any violation at issue or invalidate any action of the hearing officer, if the notice was given in the manner stated in Subsection (4) of this Section.

5 (6) The notice of hearing may be served by any of the methods of service listed in Section 107.10. (7) Unless the notice of appeal names some other respondent, the code official or Administrative Agency that took the action or made the decision being appealed is designated the “Respondent.” J. Section 107.8 Administrative Hearings - Conduct of Hearing is added as follows:
107.8 Administrative Hearings - Conduct of Hearing.
(1) Participation. The hearing officer must be present at all times to preside over the hearing. All hearings shall be open to the public. The Respondent, or another City representative, is required to participate in the hearing. The Appellant is required to participate in the hearing. (2) Evidence, Witnesses, and Discovery. All parties have the right to present oral and written evidence. The formal rules of evidence and discovery do not apply. Irrelevant or unduly repetitious evidence may be excluded by the hearing officer. Oral evidence may be taken only under oath. The appellant and respondent may represent themselves or be represented by one person of their choice.
(3) Cross-examination. Each party shall have the right to cross-examine any other party or witness who testifies at the hearing.
(4) Interpretation and Recordation. The Appellant may bring an interpreter, who is licensed to interpret in the Fresno County Superior Court, to the hearing at Appellant’s sole expense. Either party may, at its sole cost and expense, record the hearing by stenographer, court reporter, audio recording, or video recording.
(5) Proof. The standard of proof to be used by the hearing officer in deciding the issue on appeal is proof by a preponderance of the evidence. The respondent bears the burden of proof at the hearing.

The hearing officer determines relevancy, weight, and credibility of testimony and evidence. (6) Continuances. The hearing officer, before or during a hearing, may grant a request for a continuance, in his or her discretion, for good cause; however, in no event may the hearing be continued for more than 30 calendar days without stipulation by all parties. (7) Failure of Appellant to Appear. If the Appellant fails to appear at the hearing, the hearing officer shall deny the appeal, terminate the hearing, and send a notice thereof to the Appellant at the address identified on the appeal form.

K. Section 107.9 Decision of the Hearing Officer is added as follows:
107.9 Decision of the Hearing Officer.
(1) The hearing officer must render his or her decision in accordance with the provisions of this Code.
(2) The hearing officer’s decision must be in writing and must set forth the hearing officer’s findings of fact and conclusions of law.
(3) The hearing officer must render a decision within 15 calendar days following the conclusion of the hearing. Failure of the hearing officer to render a decision within this time period does not invalidate any action of the hearing officer.
(4) The hearing officer’s decision must be served on all parties in accordance with Section 107.10.

Failure of a person to receive a properly served decision does not affect the finality or binding effect of the decision.
(5) The hearing officer’s decision is the final administrative decision of the City regarding the action that is the subject of the appeal. The hearing officer’s decision is effective on the date of the decision. The decision must contain the following statement: “The decision of the hearing officer

6 is final and binding. Judicial review of this decision is subject to the provisions and time limits set forth in California Code of Civil Procedure section 1094.6 et seq.” L. Section 107.10 Methods of Service is added as follows:
107.10 Methods of Service.
(1) Except where this Code prescribes another procedure, any notice or document required to be served under this Code must be served by personal service or first-class mail at the address as it appears on the last equalized assessment roll of the county. (2) Service is deemed effective on the date it is personally delivered or the date of mailing. (3) Failure of any person to receive a document properly served under this Code does not affect the validity of the notice or document, service, or any action or proceeding under this Code which is the subject of such notice.

M. Section 107.11 Costs is added as follows:
107.11 Costs. Nothing in this Code limits the City’s ability to seek recovery of its costs or fees incurred in connection with the hearing if it is the prevailing party in the appeal. The City shall keep an accounting of the hearing costs.

N. Section 107.12 Judicial Review is added as follows:
107.12 Judicial Review. The decision of the hearing officer is not subject to appeal to the City Council or any board or commission of the City. Once the hearing officer’s decision becomes final as provided in this Code, the Appellant must both bring judicial action to contest such decision and provide the City with a notice of the action within 90 days after the date of such decision of the hearing officer becomes final, in accordance with the Code of Civil Procedure section 1094.6.

O. Section 107.13 Limitation on Jurisdiction is added as follows:
107.13 Limitation. The hearing officer shall not consider appeals of order, decisions, and determination of the City of Kingsburg Building Official relating to the building standards of the California Building Standards Code.

P. Section 107.14 Severability is added as follows:
107.14 Severability. The provisions of this Code are severable, and, if any sentence, section or other part of this Code should be found to be invalid void or unenforceable, such invalidity shall not affect the remaining provisions, and the remaining provisions shall continue in full force and effect.

Q. Section 108 Board of Appeals is deleted.

R. Section 202 Inoperable Vehicle definition is amended as follows:

Inoperable Vehicle. A vehicle that cannot be driven upon the public streets for reason including but not limited to being unlicensed, wrecked, abandoned, in a state of disrepair, incapable of being moved under its own power, or with an expired registration for more than six months. A non-operational certificate from the California Department of Motor Vehicles does not constitute current registration.

S. Section 302.8.1 Abatement of inoperable vehicles is added as follows:

7 302.8.1 Abatement of inoperable vehicles. The abatement of inoperable vehicles on property shall follow the process referenced in Section 10.12.080, and 10.12.120 through 10.12.140 of the Kingsburg Municipal Code.

T. Section 302.4 Weeds is amended to read:
302.4 Weeds. All property shall be maintained free from weeds or plant growth in excess of 4-inches in height. Noxious weeds shall be prohibited. Weeds shall be defined as all grasses, annual plants and vegetation, other than trees or shrubs provided; however, this term shall not include cultivated flowers and gardens.

Upon failure of the owner or owner’s agent having charge of a property, to remove the weeds from the property on or before the date identified in the notice of violation, they shall be subject to abatement actions in accordance with Section 109.3 and as prescribed by the City of Kingsburg Municipal Code. Additionally, upon failure to comply with the notice of violation, a duly authorized employee of the City of Kingsburg, or contractor hired by the City of Kingsburg, shall be authorized to enter upon the property in violation and cut and destroy the weeds growing thereon, and the costs of such removal shall be paid by the owner or agent responsible for the property upon demand by the City of Kingsburg.

U. Section 302.9 Defacement of property is amended to read:
302.9 Defacement of property. Regulations regarding the defacement of property shall comply with the provisions of Section 9.08 of the Kingsburg Municipal Code.

V. Section 310 is added as follows:

Section 310 Mold Remediation
W. Section 310.1 General is added as follows:
310.1 General. Visible mold growth, as determined by a health officer or the code enforcement officer, as defined in Section 829.5 of the Penal Code, excluding the presence of mold that is minor and found on surfaces that can accumulate moisture as part of their properly functioning and intended use, is hereby declared to be a nuisance.

X. Section 602.2 Residential occupancies is amended as follows:
602.2 Residential occupancies. Interior spaces intended for human occupancy shall be provided with permanently-installed heating facilities capable of maintaining a room temperature of 68 degrees in all habitable spaces.

Y. Section 602.3 Heat Supply, Exceptions (1) and (2) are deleted.

Section 4. The following sections of Chapter 17.92.046 of Title 17 of the Kingsburg Municipal Code are amended as follows:

A. Section 17.92.046 – Appeal of administrative citation is amended as follows:

17.92.046 - Appeal of administrative citation. All appeals shall follow the process and procedure stated in Section 15.07.010, unless otherwise specified in this Code.

8 Section 5. That City of Kingsburg Ordinance 2022-002 and Supplemental ______________ 5-08 of the City of Kingsburg and all other provisions of the Kingsburg Municipal Code in conflict with the provisions of this Ordinance are hereby repealed.

Section 4. That if any section, subsection, sentence, clause or phrase of this ordinance is, for any reason, held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Kingsburg hereby declares that it would have passed this ordinance, and each section, subsection, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid by a court of competent jurisdiction.

Section 5. That nothing in this ordinance or in the codes hereby adopted and/or amended shall be construed to affect any suit or proceeding impending in any court, or any rights acquired, or liability incurred, or any cause or causes of action acquired or existing, under any act or ordinance hereby repealed by this ordinance; nor shall any legal right or remedy of any character be lost, impaired or affected by this ordinance.

Section 6. That this ordinance and the rules, regulations, provisions, requirements, orders and matters established and adopted hereby shall take effect and be in full force and effect thirty (30) days after adoption.

Section 7. Within fifteen (15) days after adoption of this ordinance, a summary of this ordinance shall be published with the names of the City Council members voting for and against the same, once in a local newspaper of general circulation in the City of Kingsburg, County of Fresno, State of California.

Passed and adopted by a regular meeting of the City Council of the City of Kingsburg, duly called and held on the _____ day of __________, 2024, by the following vote:

Ayes: Council Member(s):

Noes: Council Member(s):

Absent: Council Member(s):

Abstain: Council Member(s):

APPROVED:

Brandon Pursell, Jr. Mayor
ATTEST:

Abigail Palsgaard, City Clerk

9 STATE OF CALIFORNIA )

COUNTY OF FRESNO )

CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg do hereby certify that the foregoing Ordinance was duly introduced at a regular meeting of the City Council of the City of Kingsburg on the ____ day of _________, 2024, and it was duly passed and adopted at a regular meeting of said City Council held on the ______ day of ________, 2024.

DATED: , 2024
Abigail Palsgaard, City Clerk

HEARING OFFICER PUBLIC HEARING

PLEASE TURN OFF OR SILENCE ALL CELLULAR PHONES DURING THE HEARING -PROCEDURES FOR APPEAL HEARINGSBefore Your Hearing
The Hearing Officer has already read a summary of the City staff’s code enforcement efforts on your property and the information you provided on the Appeal Form. The Hearing Officer may contact you prior to the hearing requesting an opportunity to inspect the subject premises and/or exterior property areas of the premises. You or your representative may be present during this inspection.

There will be a brief greeting from the Hearing Officer, followed by the swearing-in of all those who will testify, including City Staff.

During Your Hearing

1. The hearing will be recorded.

2. There may be several other people in the Hearing chambers with you including the Hearing Officer, the Code Enforcement Officer, the City Attorney, if requested by the City, supporting City Staff, and witnesses.

3. The Hearing Officer will state the address of the property and will ask you to state and spell your name.

4. A brief background report on the property will be given by the Code Enforcement Officer, including a summary of the violations that are alleged to either exist now or have existed prior to your hearing. The Hearing Officer may ask questions of the Code Enforcement Officer regarding the report.

5. You will have an opportunity to respond to the information presented by the City. Out of consideration for others who may also have hearings scheduled today, please limit your opening remarks to the issues identified on your appeal form. The Hearing Officer may ask you questions about your appeal and remarks.

6. City Staff may call witnesses to offer testimony on the alleged violations. You may cross-examine witnesses provided that good cause is shown to the satisfaction of and approved by the Hearing Officer. The Hearing Officer may ask questions of witnesses.

7. After all City Staff witnesses have provided testimony, you may call witnesses. Just as afforded to City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
(559) 897-5328
Holly Owen
Community Development
Director
AJ O’Connell
Building Official
Alexander J. Henderson
City Manager
you, City Staff may cross-examine witnesses provided that good cause is shown to the satisfaction of and approved by the Hearing Officer. The Hearing Officer may ask questions of witnesses.

8. After closing the hearing, the Hearing Officer will carefully consider all the evidence presented, the Hearing Officer will issue a decision on your appeal.

After Your Hearing

1. The decision of the Hearing Officer will be dated and mailed to you within approximately two weeks after the date of the hearing. A copy of the decision will also be posted on the subject property. Days or times stated in the decision will be counted from the date of the decision, not the date of the hearing.

2. If the decision of the Hearing Officer affirms any fines issued by the City or awards any costs to the City, the fines and costs shall be paid within ten (10) days after the date of the decision.

Payments can be made at the Community Development Department, 1401 Draper St, Kingsburg, CA 93631.

3. Should the Hearing Officer’s decision require you to submit plans or obtain permits, you shall do so at the Community Development Department, 1401 Draper St, Kingsburg, CA 93631 within 30 days after the date of the decision.

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: CW AGENDA ITEM: City Manager’s Proposed FY20224-2025 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 FY2024/2025 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. Preserve the Kingsburg Experience

2. Financial Stability

3. Support Businesses

4. Community Engagement

5. Community Safety
We are pleased to present the initial financials which include the Finance Authority (borrowing agency) and Redevelopment Successor Agency budgets. The FY25 All-Funds budget is $ $29,483,169, a 4.3% decrease from FY24. The budget also includes ~$5.5M for thirty-eight (38) 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 FY25 budget is structurally balanced, as there are no expected uses of reserve funds to cover projected deficits. Notably, the budget is projecting lower than recent revenues in several areas, and both revenues and expenditures have been reduced to ensure stability. There was a reduction of one position from Measure E due to lower than anticipated revenues in both FY24 and anticipated in FY25. This position was vacant after a recent departure from KPD.

This evening’s discussion is the first presentation of the full proposed budget. Council will consider formal adoption as part of a public hearing during their regular meeting on June 19, 2024.

RECOMMENDED ACTION BY CITY COUNCIL

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

POLICY ALTERNATIVE(S)

1. N/a

REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES

1. Preserve the Kingsburg Experience

2. Financial Stability

3. Support Businesses

4. Community Engagement
Meeting Date: 06/04/2024
Agenda Item: 6.5

5. Community Safety

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 FY25 budget. Meetings included topics ranging from financial policies, CalPERS liability, capital improvements and individual fund performance (Measure E, Special Revenue, etc.)

BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION

1. PowerPoint Presentation

2. FY2024-2025 Budget Worksheets
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? N/A

3. If Budgeted, Which Line? N/A
City of Kingsburg
2024-2025
CITY MANAGER’S

RECOMMENDED BUDGET
JUNE 4, 2024
Strategic Goals
serves as the blueprint for policy decisions and is a direct corollary to the City's strategic goals…
The Budget….

FINANCIAL STABILITY COMMUNITY SAFETY PRESERVE THE

KINGSBURG

EXPERIENCE

COMMUNITY

ENGAGEMENT

SUPPORT BUSINESSES
2 2023/24 Budget - Recap
• General Fund
• Enterprise Funds
• Special Revenues
• Highlights
3 General Fund Projections - Updated
Year End Revenue Projections
• Overall property taxes grew roughly

5.38% from FY23
• Sales tax numbers lower than
projected; -10%
• Franchise tax and business license
fees trending normally.
• Planning Fees are based upon activity
(new SFR and commercial buildings)
• Overall Revenues are trending in line
with original budget projections.

Trends
• Lower Sales Tax; both Bradley Burns and
Measure E; likely due to slowing from
pandemic stimulus and higher cost of goods.
• Moderate Property Tax growth; ~5.38%
(includes addition of new housing starts)
• Motor Vehicle Licensing Fee – based upon
vehicle market values & population
• Building Permit Fees – Activity continues but
slowing from previous years (less SFR starts)
• Community Facilities District Funds help
supplement a portion of GF and other budgets
to offset costs for services; for GF that includes
Police, PW and Admin costs.
4 General Fund Projections
Expenditures of Note
• Annual Fire Dept. Transfer; increased
from FY23
• Also includes Fire transition fees for
annexations (per MOU with Fresno
Co.); year 9/10 = ~$150k
• Community Services: Wages reflect
increasing min. wage laws.
• Planning/Building costs Prof. svcs.

Include engineering and other
consultants (partially offset by fees for
service)
• Police costs projected on-budget
(accounts for 43.44% of GF costs)
General Fund In Summary:
• 2023/24 overall in line with adopted
figures.
• Revenue receipts slightly higher than
initial conservative projections.
• Expenditures meeting budgeted
amounts; prudent planning and
spending
• Significant capital outlay investment
completed within the fiscal year
• Economic Development Incentives
remain well utilized.
5 Recreation Funds
Revenue Summary • Pool revenues higher (includes partnership with KECSD for swim lessons)
• Senior Center revenues buoyed by ARPA
contributions
(to pay for meals/supplies)
• $120,000 GF transfer to pool. • $65,000 GF transfer to Senior Center Expenditure Summary • Lifeguard wages increase due to minimum wage changes (tied to CPI)
• 50% split with HS through JPA for eligible
time/expenses (Pool); includes capital
expenditures like new shade structure
• Senior Center costs higher due to
materials/meal supply cost increases
6 ENTERPRISE FUNDS
A FUND ESTABLISHED BY A GOVERNMENTAL ENTITY TO ACCOUNT FOR OPERATIONS OF AN ENTERPRISE ACTIVITY. ENTERPRISE

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

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

Revenue Summary
• Water sales forecasted in line with budget projections. • Solid Waste Fund continues to work towards solvency
after passage of Prop. 218.
• Fire/Amb. IGT less than budgeted due to program
timing changes – Fund still positively operating
• Average ~$800 per ambulance run (regardless of
amount charged).
• Participated in State& local programs to credit eligible accounts for late/unpaid water fees. Continue to do so
as programming is available.

Expenditure Summary
• Water Enterprise – includes capital repairs (Draper St.) • Water Enterprise – Includes funding for SGMA/GSA
contributions
• Solid Waste – 8% CPI due to inflation (last June)
• Amb./Fire: Some higher OT expenditures due to
wildland fire activity; reimbursed through State OES
• Amb./Fire: Continue to deal with higher pricing for
fuels, supplies, employee PPE, etc.
7 We operate 3 enterprise Funds:
• Water
• Solid Waste
• Ambulance/Fire
Special Revenue Funds
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:

1. Revenues received for local transportation Funds (Gas Tax, Local Transportation funds, Measure C)

2. Revenues received via the 1% Public Safety tax initiative (Measure E) Revenue Summary
• Transportation revenues are generally in
line with originally budgeted amounts
• Gas Taxes are coming in slightly lower
while some other funds are higher; all is
based upon individual allocation formulas.

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

FY24: Projects Completed Using Special
Funds
 City public space landscape maint. (Measure
C)
 Street Striping & Curb Painting
 Sidewalk Repairs
 18th Ave Sidewalk Installation (west side;
Tulare St. to Klepper)
 Road Projects
- 10th Ave. (Stroud to Kamm Ave.)
- 18th Ave. (Ave 396. to Earl St.)
- 22nd Ave. (Orange St. to Sierra St.)
- Slurry Seal (various locations)
- Madsen Ave (Stroud to Kamm)
- RRFB Installations (SR201)
8 2023-2024 Highlights
 Strategic Planning 5-Year Update
 Inclusive, Outcome-based Budgeting based
upon strategic goals
 Received GFOA Distinguished Budget Award
(9th Consecutive Year) & Annual
Comprehensive Financial Report Award
 Economic Development Programs (B.I.Z., P3
façade/alley program, impact fee flexibility,
Forgivable Loan Program, Property and Sales
Tax Sharing)
 Fiber Project Construction
- 17-mile Construction Completed.
- City Collecting Loan reimbursement
payments monthly based upon subscribers
Capital Project
Investment – 48
projects; $5.1m
5-Year Community-wide
Strategic Plan Update
Partnership with KESD
for Swim Lessons
Responsible budgeting;
Staffing Consistent with
Need
Investment in the Senior
Center
(Kitchen Remodel)
Community Fiber Optic
Construction and
Deployment
Community
Preparedness –
Emergency Ops. Plan
Updated and Approved
Processed ~500 Permits
for ~$30M in total
valuation
New Park Amenities
(Athwal, Heritage &
Memorial)
Water Conservation &
Recharge Investments
KPD Body-Worn & Dash
Cam Camera Roll-Out
Organizational
Compensation Study
Completed
9 Main General Fund Revenue Sources
10 Sales Tax
Transient Occupancy Tax (Hotel Bed Tax)
Building Permit & Licensing
Motor Vehicle License Fee
Franchise Fees & Ancillary Non-Recurring Prop. Taxes
Property Taxes (including CFD contributions)

GENERAL FUND
REVENUE FORECAST: FY2025
24/25
Property Tax $ 1,559,563 22.39%
Sales Tax $ 1,526,117 21.91%
Motor Vehicle In-Lieu $ 1,508,971 21.66%
Other Taxes $ 1,040,300 14.94%
Licenses, Permits & Fees $ 577,750 8.29%
Transfer In $ 532,419 7.64%
Other Revenue $ 190,555 2.74%
Charges for Services $ 29,430 0.42%
$ 6,965,105 100.00%
Property Tax

22.39%
Sales Tax, 21.91%
Motor Vehicle InLieu, 21.66%
Other Taxes,

14.94%
Licenses, Permits
& Fees, 8.29%
Transfer In,

7.64%
Other Revenue,

2.74%
Charges for
Services, 0.42%
11 12
Note: FY23 includes an intra-fund transfer for the purpose of facilitating the fiber optic loan. $6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
2021 2022 2023 2024 2025
$7,029,237
$7,363,205
$8,226,302
$7,247,739
Dollars
$6,966,330
Fiscal Years
General Fund Revenue Trend
Overall Summary – General Fund
13 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND
General Fund
Expenditure Forecast: FY25
14 24-25
Police $ 3,196,723 49.44%
City Council & Admin $ 1,531,110 23.68%
Planning & Building $ 630,833 9.76%
Public Works $ 555,604 8.59%
Fire $ 551,090 8.52%
Community Service $ 443,778 6.86%
$ 6,465,360 100%
Police

49.44%
City Council &
Admin

23.68%
Planning &
Building

9.76%
Public Works

8.59%
Fire

8.52%
General Fund Expenditures
Expenditures
• City Council
- Includes funding for all councilmembers to attend League of Cities Conference
- Normal monthly wages & related expenses.
• Non-Dept.
- Funding for Econ. Dev. Partnerships
- Includes fees for website, communications, etc.
- Fees for annexations (Fresno Co. MOU); Year 10/10 for Sun-Maid Payment (~$150,000)
- Allocation of PERS UAL GF Costs (excludes Police contribution) • City Manager/City Clerk/Finance
- Regular wage/benefits
- Includes portion for Accountant position (33%)
- Funding for LMT Leadership Retreat
• Planning/Development Dept.
- Maintains previously allocated positions
- Includes funding for a part-time Neighborhood
Improvement Officer (code enforcement)
- Includes consultant services for Engineering plan
check, design and inspections (these fees are offset by permitting and other respective fees).
• Community Services
- Includes transfer out to pool and Senior Center; both have a higher expenditure amount for FY25 due to
salary, benefit and material/supply increases
- FMAAA contract for Senior meals (could be replaced by KHCD grant for hot meals).
15 General Fund Expenditures
Expenditures
• Police
- Maintains existing GF positions (17 total)
- PERS UAL allocation for respective costs.
- Includes annual payment for dispatching
service with Fresno Co. (formula based
upon population)
- Capital Outlay; Purchase of new patrol
vehicles
- Police Expenses = 49.44% of GF spending
• PW Admin/Landscape
Maint/Vehicle Maint. /Facility
- Salaries reflect approved MOU
changes
- PERS contribution reallocation
shows some changes from previous
years.
- Some facility capital projects
included (HVAC replacements, Radio
Room Conditioning)
◦ All depts. pay fair share of insurance
& workers comp. (through Risk
Management Assoc.)
16 Recreation Funds
Revenue Summary
• Pool revenues remain consistent;
possibly higher if 2nd Season of
partnership with KECSD Summer
programming.
• Pool & Senior Center are a subset of the
GF but is reported separately to show
overall operational costs.
• Senior Center –FMAAA funding accounts
for $24k in revenue to offset costs. Could
be replaced by KHCD Grant for meals
• GF transfer/subsidy for both pool &
senior center increased to account for
higher wages and supply costs due to
inflation.

Expenditure Summary
• Pool expenditures reflect minimum wage
increase and ongoing maintenance (pool
expenses split 50/50 with KJUHS for 10
mos. via JPA)
• Replacement of one pool heater.
• Senior center costs higher due to
employee wage changes, supply costs,
etc.
17 Special Revenue Funds
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:

1. Revenues received for local transportation projects.

2. Revenues received via the 1% Public Safety tax (Measure e) Revenues
- Gas Tax projected slightly higher (2.5%)
- Local Transportation Funds (LTF 8) lower due to more
funds towards County transit.
- Includes SB1 Funds (+7.7%)
- Measure C Funds (Street maint, ADA, Flexible funding) – Slightly lower revenues for FY25
 Expenditures
- Funds (2) Street Maint. Employees
- Measure C Funds (Street maint, ADA, Flexible funding) - Portion of FY26 Street Design work
- Landscaping services in public ROW
- Sidewalk Repairs
- Street Lighting
24/25 Projects
 City public space landscape maint.
(Measure C)
 Street Striping & Curb Painting
 Sidewalk Repairs; higher amount
 Street signage, barricades and
supplies.
 Road Projects
- 15th, 16th, 17th Ave. (Stroud to Lennar
Tract)
- Portion of Draper St. work with TOD
funding
18 Special Revenues – 1% Public Safety Tax (Measure E)
Revenues
- $2,697,000(-3.4%)
- Projections based upon actuals as well as
recommendation from Avenu Insights &
Analytics
- Includes revenues not received in regular
sales tax (car sales, online purchases, etc.)
- Reimbursements included in fund balance
revenue
Expenditures
- All spending reviewed and recommended by
Oversight Committee (Affirmed compliance
on May 14, 2024)
- Maintains small fund balance for future
years.
24/25 KPD Summary
 9.25 FTEs
 3 KPD Patrol Vehicles
 Body Worn Cameras
 Training Plan
 Portion of SRO
funding for 2
positions
 Ballistic vests, taser
subscription, etc.
19 24/25 KFD Summary
 5 FTEs
 Portion of Engine
Payment
 Command Vehicle
Contribution
 Hose Replacement
 PPE Testing per
OSHA
Enterprise Funds
A fund established by a governmental entity to account for operations of an enterprise activity. Enterprise funds generally are segregated as to purpose and use from other funds and accounts of the governmental entity with the intent that revenues generated by the enterprise activity and deposited to the enterprise fund will be devoted principally to funding all operations of the enterprise activity.

Revenues
- Water fees expected to be follow previous
trends. Slight increase due to new
development.
- Solid waste revenues more consistent; 5.5%
rate increase proposed for July 1
- Fire/Amb revenues include increased IGT
funding, as well as ambulance charges for
services
- Ambulance charges are modified per CPI
each year.

Expenditures
 Water Dept.
- GSA Contribution (fee for water purchase
and for capital projects)
- Updated UAL allocation
- Water Rate Study
- Capital projects to improve fire flow and
system redundancy.
- Continued funding of turf replacement
program to promote conservation efforts
20 Enterprise Funds
• Amb/Fire
- Regular salary/benefit expenses
- PERS and workers compensation increase
(actuarial changes)
- Fire Station #2 bond payments continue as
scheduled
- Change to ambulance billing to show the net
cash received – more accurate figure as opposed
to billables.
- IGT revenue continues;
- Participation in new PP-GEMT program
Expenditures
 Solid Waste
- Prop 218 Rate Increase July 1 (5.5%)
- Rates for Service based on May CPI (per contract
with MVD
- Most line items relatively consistent with previous
year funding levels.
- New state mandates (1383) compliance included
as part of MVD contract
21 • Previous Expenditures
- One-time employee hazard pay.
- Funding for Senior meals.
- Fiber-optic construction
- Lobbying/Grant-writing Services
- Year 1 of General Plan Update
• Proposed FY25
- Lobbying/Grant-writing Services
- Year 2 of General Plan Update
- Portion of New Fire Engine Payment
- EV Fleet Master Plan
- Parks Master Plan
- HHW Mitigation
- Public Works Facility Repairs/Paint
22 ARPA – American Rescue Plan Act
A subset of the General Fund. Funds are shown separately for purposes of accounting. All funds must be encumbered by December 31, 2024 and spent by December 31, 2026.

Other Funds
• Development Impact Fees
- One-time fees collected on eligible new
development (both residential and
commercial)
In Progress Single Family Residential
- Tract 6421; Weststar Phase IV, 56 lots
approved
- Expenditures include State mandated Impact
Fee Nexus Update (every 8 years)
• Finance Authority
- Includes our debt obligation payments
- Special Assessment District Collections for
improvements that were paid for when subdivisions
were installed.
• Landscape & Lighting (L&L)
- Assessments collected annually to pay for the maintenance of thirteen zones. (work performed by DPW and/or
private contract)
- Offsets street lighting & landscaping costs
- Not all zones have a CPI escalator; pay a flat rate each year.
• Inter-Agency Funds
- Each department pays fair share into a fund to pay for property insurance, worker’s compensation liability,
Employee Asst. Program, General Liability, Vehicle insurance, etc. (helps protect any fund from paying more than its
fair share)
- Insurance rates have increased significantly. We pay
more than double that of FY21. We participate in a
Local Government pool to minimize risk/costs.
- Workers Comp., General Liability, Property and Vehicle Ins. All have seen rates increase.
23 Community Facilities Districts (CFD)
• Similar to L&L Districts, but help fund a broader range of services, including public safety, road improvements,
landscaping, alley repair, etc.
• All new development (since 2017) pay into a CFD through annual property tax assessment. (Both Tulare and Fresno Co.) • Council adopts the annual levy each year as part of the budget process.
• We have 2 zones; Zone 1 includes all new annexations except for the Fresno Co. portion of the Summerlyn Tract.
• Zone 2 includes the Summerlyn Tract (Fresno Co.)
• Tulare Co. collects the same tax levy (same amount per lot) from the Tulare Co. properties and remits payment to
Kingsburg to offset our costs for maintaining the subdivision. 24 FY2025
• Zone 1 Levy: $799.12/home (240 lots)
• Zone 2 Levy: $1,623.50/home (164 lots)
Expenditures
• Police, Fire, PW, Admin Offsets for
Services
• Contracted Landscaping Services
• Street Lighting
• Parks/Public Space Maintenance
• Regular Operation and Maint. Costs
• “Drop” Accounts for future capital outlay
(Streets/Alleys, Parks)
25 2024/2025 PROPOSED Capital
Improvement Projects (not all Inclusive)
◦ City Hall Space Needs Assessment
◦ Annual Deposit Funding for Replacement Ambulance
◦ Developer Impact Fee Nexus Study Update (State Mandated) ◦ Phase 1 TOD Project (Draper & Lewis St. Improvements) ◦ EV Fleet and Public Charging Master Plan
◦ General Plan Update (Year 2)
◦ Patrol Car Replacements (GF/Measure E)
◦ Road Projects (Varies)
◦ Mariposa St. Reconstruction; CDBG Project
◦ Laurel St. Dog Park Improvements; Prop 68 Grant
◦ SB1383 Procurement Requirement
◦ Fire Dept. Strategic Plan/Standard of Cover
◦ Water Main Replacements; Varied Locations to Improve Fire Flows ◦ New Monument Signage at City Parks (New and Existing) ◦ Update Flow Meters at Wells #9, 10, 12, 14, 16
◦ New Fire Engine; Receive Engine & Make Payment
Employer Contributions
Normal Cost
(% of Payroll)
• Normal Cost is percentage of salaries
• Designed to cover current employees cost of future retirement. • 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)
26 FY 21/22 FY 21/22 FY 22/23 FY 22/23 FY 22/23 FY 23/24 FY 23/24 FY 24/25 FY 24/25 Lump Sum ADPs Dec 27, 2021 Lump Sum w/out ADPs Lump Sum Payments Lump Sum Payments Lump Sum Payments $ 238,928.00 $ 300,000.00 $ 218,363.00 $ 192,471.00 $ 199,094.04 $ 182,144.00 $ 188,235.00 $ 227,305.00 $ 234,906.00 5,385.00 $ 5,891.00 5,891.00 6,093.96 - - 3,263.00 3,372.00 119,505.00 $ 150,000.00 $ 136,201.00 121,616.00 125,801.04 119,805.00 123,810.96 143,126.00 147,912.00 4,621.00 $ 5,213.00 5,213.00 5,391.96 - - 5,199.00 5,373.00 298,696.00 $ 300,000.00 $ 338,009.00 307,581.00 318,164.04 306,874.00 317,136.00 355,538.00 367,427.00 9,731.00 $ 10,859.00 10,859.00 11,232.96 - - 7,981.00 8,248.00 $ 676,866.00 $ 750,000.00 $ 714,536.00 $ 643,631.00 $ 665,778.00 $ 608,823.00 $ 629,181.96 $ 742,412.00 $ 767,238.00 ◦ UAL cost distribution is based upon respective plans amounts and current employee salary allocations.
- Use of UAL reserve funds helps prevent large swings from year to year in particular areas of the budget.
- More appropriately disburses costs to lessen the impact on any one fund (i.e. General Fund taking on more than it should.) - The highlighted columns are what we have paid in a lump sum payment, compared to making payments each month.
27 What Have We Done
July 2018 – Council approves ‘waterfall’ of surplus funding to designated accounts:

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

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

Equipment Reserve Fund (15%)
◦ Fund to be used as a ‘drop account’ to help fund larger capital equipment items or to provided needed capital during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant ‘catch-up’ years. 28 Financial Policies
 Budget includes Council approved financial, monetary and budget policies. - These policies are examined by credit rating agencies and our auditors to ensure we are following Generally Accepted Accounting Principles (GAAP) and Government Finance Officer’s Association (GFOA) best practices.
- Outlines financial procedures and investment policies - Outlines purchasing and expenditure/expense program
- Budget amendment policy
- Sets credit card policy for purchasing and reimbursements - Segregation of duties requirement
- Fund balance reserve policy
29 First Reading: Summary ◦ Figures are mostly final; however, any final Council/public input or comments can be incorporated for consideration during the Public Hearing set for June 19, 2024.
◦ 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 in healthy position thanks to prudent and conservative planning by the City Council. Reductions in revenue can quickly shift forecasting. ◦ Proposed budget is structurally balanced.
◦ Use of a portion of PERS UAL fund balance for intended purpose (help soften UAL impacts on departmental budgets year to year; negative CalPERS return in FY22.)
◦ Maintains Economic Development Incentive Programs; enhances the public/private partnerships that have proven successful. ◦ Continues to address infrastructure and quality of life improvements needs for now and the future through careful capital improvement investments (40 projects totaling ~$5.6m)
30 QUESTIONS?

PUBLIC HEARING
SET FOR:

JUNE 19, 2024
31 EST FUND 2024-2025 2024-2025 2024-2025 2024-2025 2024-2025 EST FUND BALANCE ESTIMATED OPERATING DEBT CAPITAL TOTAL BALANCE Percent FUNDS 7/1/2024 REVENUE BUDGET SERVICE OUTLAY BUDGET 6/30/2025 Change 001 GENERAL 2,223,517 6,965,105 6,727,637 - 181,500 6,909,137 2,279,485 2.52%

RECREATION
021 Pool (145,227) 293,900 238,024 - 55,000 293,024 (144,351) 0.60% 022 Senior Center (199,393) 160,000 159,735 - - 159,735 (199,129) 0.13% TOTAL, RECREATION (344,620) 453,900 397,760 - 55,000 452,760 (343,480) 0.33%

SPECIAL REVENUE
102 Gas Tax 591,613 706,715 346,049 - 225,000 571,049 727,278 22.93% 103 LTF Article 3 67,088 17,659 10,000 - - 10,000 74,747 11.42% 104 LTF Article 8 1,469,427 602,509 227,918 - 577,387 805,305 1,266,631 -13.80% 105 Measure C 395,296 551,433 358,950 - 226,194 585,144 361,585 -8.53%

SPECIAL REVENUE-PUBLIC SAFETY
106 Measure E 303,361 2,887,824 2,819,199 - 268,000 3,087,199 103,985 -65.72% TOTAL, SPECIAL REVENUE 2,826,785 4,766,140 3,762,116 - 1,296,581 5,058,697 2,534,227 -10.35%

SPECIAL POLICE
107 Abandoned Vehicle Abatement 17,245 - - - - - 17,245 0.00% TOTAL, SPECIAL POLICE 17,245 - - - - 17,245 0.00%

ENTERPRISE
318 Water 6,839,530 2,625,640 2,583,519 41,730 337,124 2,962,373 6,502,797 -4.92% 319 Solid Waste (322,779) 3,373,865 3,305,498 - 45,000 3,350,498 (299,411) 7.24% 320 Ambulance/Fire 68,775 4,446,545 4,082,057 48,638 228,000 4,358,694 156,626 -127.74% TOTAL, ENTERPRISE 6,585,526 10,446,051 9,971,073 90,368 610,124 10,671,565 6,360,012 -3.42%

FEDERAL PROJECTS
030 Community Development Block Grant (215,932) - - - - - (215,932) 0.00% 056 Madsen Ave Recons Sierra to Stroud (21,769) - - - - - (21,769) 0.00% 057 Madsen Ave Bike Path Stroud to Kamm - - - - - - -
058 Bethel /Sierra Roundabout 2,005 - - - - - 2,005 0.00% 059 Mehlert Ave Reconstruction - - - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - - - - - - -
061 18th Ave Sidewalks-Stroud-Klepper - - - - - - -
062 18th Ave Sidewalks-Sierra-Stroud - - - - - - -
TOTAL, FEDERAL PROJECTS (235,695) - - - - (235,695)
GRANTS
031 Park Improvement Grants (142,392) 1,200,600 1,200,600 1,200,600 (142,392) 032 Transient Oriented Development Grant - 436,033 436,033 - - 436,033 - 033 San Joaquin Valley Air Grant 21 - - - - - 21 0.00%
034 SLESF Cops Grant 120,629 156,921 155,000 - - 155,000 122,550 1.59% 036 ARPA Fund 1,593,718 47,563 393,515 - - 393,515 1,247,766 -21.71% 108 ACT Task Force Grant 78,564 187,376 187,072 - - 187,072 78,868 0.39% 110 KJUHSD School Resource Officer 25,616 161,201 161,201 - - 161,201 25,615 111 Elementary School Resource Officer 25,616 170,159 170,159 - - 170,159 25,616 TOTAL, GRANTS 1,701,771 2,359,853 1,502,980 - 1,200,600 2,703,580 1,358,044 210 Capital Facilities-Traffic 2,222,451 208,656 332,587 - 332,587 2,098,519 -5.58% 210 Capital Facilities-Public Safety (526,812) 25,000 10,000 - 10,000 (511,812) 2.85% 210 Capital Facilities-Special Recreation 845,076 15,000 192,500 - 192,500 667,576 -21.00% 210 Capital Facilities-Water Facilities 1,385,668 - 280,507 - 280,507 1,105,161 -20.24% 210 Capital Facilities-General Government 1,221,547 54,500 90,000 - 90,000 1,186,047 -2.91% SUB-TOTAL, CAPITAL FACILITIES 5,147,930 303,156 905,595 - - 905,595 4,545,491 211 Sewer Connection 1,572,436 86,600 61,707 - - 61,707 1,597,328 1.58% 212 Storm Drain 93,621 14,976 75,987 - 75,987 32,610 -65.17% 214 Parks & Recreation - Neighborhood 325,571 40,000 100,000 - - 100,000 265,571 -18.43% 214 Parks & Recreation - Community 243,227 15,454 100,000 - - 100,000 158,681 -34.76% 216 Traffic Impact Zone 13,881 248 - - - - 14,129 1.79% 243 Equipment Reserve 26,335 469 - - - - 26,804 1.78%
TOTAL, DEVELOPMENT IMPACT FEES 7,422,999 460,903 1,243,289 - - 1,243,289 6,640,613 -10.54%

INTERNAL SERVICE
501 Risk Management 385,603 1,287,592 1,287,592 - - 1,287,592 385,603 0.00% 502 CalPERS UAL Fund 1,449,631 - 289,958 - - 289,958 1,159,673 -20.00% 503 Economic Stabilization Fund 694,640 - - - - 694,640 0.00% 504 Equipment Reserve Fund 450,140 - 100,000 - 100,000 350,140 -22.22% 505 Forgivable Loan Program Fund 307,358 130,000 300,000 300,000 137,358 TOTAL, INTERNAL SERVICE 3,287,371 1,417,592 1,977,550 - - 1,977,550 2,727,413 -17.03%

FINANCE AUTHORITY -
750 Finance Authority 1,870,021 - - 1,870,021 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 96,056 - - 96,056 0.00% TOTAL, FINANCE AUTHORITY 1,882,186 - - - - 1,882,186 0.00%

REDEVELOPMENT SUCCESSOR AGENCY -
740 RDA Successor Agency 71,723 - - - 71,723 0.00%
741 Low/Moderate Housing Successor Agncy 574,389 - - - - 574,389 0.00% TOTAL, SUCCESSOR AGENCY 646,112 - - - - 646,112 0.00%
759 LANDSCAPING & LIGHTING DISTRICT 3,484 114,333 114,333 - - 114,333 3,483 0.02% 760 COMMUNITY FACILITIES DISTRICT 675,472 458,043 483,099 - - 483,099 650,415 3.71% GRAND TOTAL $ 26,692,153 $ 27,441,919 $ 26,179,839 $ 90,368 $ 3,343,805 $ 29,614,011 $ 24,520,060 -8.14%

CITY OF KINGSBURG

FUND BALANCE PROJECTION
2024-2025 FISCAL YEAR BUDGET
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2021 2022 2023 2024 2025
$2,958,856
$1,983,518 $2,049,649
$2,223,517 $2,279,485

DOLLARS

FISCAL YEARS
General Fund Ending Fund Balance
Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 236,939 General Fund 001 236,939
Solid Waste Fund 319 202,282 General Fund 001 202,282
Gas Tax Fund 102 30,475 General Fund 001 30,475
LTF Art 8 Fund 104 17,181 General Fund 001 17,181
Measure C Fund 105 11,946 General Fund 001 11,946
Total Overhead Transfers 498,823 498,823
Operational Transfers
General Fund 001 400,000 Ambulance Fund 320 400,000
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
Measure E Fund 106 25,500 SRO Fund 110 25,500
Measure E Fund 106 25,500 SRO Fund 111 25,500
CalPERS UAL Fund 502 61,395 Ambulance Fund 320 61,395
CalPERS UAL Fund 502 159,346 General Fund 001 159,346
CalPERS UAL Fund 502 69,217 Measure E Fund 106 69,217
Landscape & Lighting Fund 759 89,467 General Fund 001 89,467 Landscape & Lighting Fund 759 16,508 Water fund 318 16,508 CFD Fund 760 68,704 General Fund-Police 001 68,704
CFD Fund 760 36,999 General Fund-PW 001 36,999
CFD Fund 760 22,901 General Fund-Admin 001 22,901
CFD Fund 760 68,705 Ambulance Fund 320 68,705
CFD Fund 760 54,292 Measure E Fund-Police 106 54,292
CFD Fund 760 45,243 Measure E Fund-Fire 106 45,243
Total Operational Transfers 1,546,779 1,546,779
Total Transfers Out $ 2,045,602 Total Transfers In $ 2,045,602

ALL TRANSFERS

CITY OF KINGSBURG
FISCAL YEAR 2024-25
Senior
General Pool Center
Fund Fund Fund Total
Actual Fund Balance, June 30, 2023 2,049,649 (160,416) (202,629) 1,686,605 Estimated Fund Balance, June 30, 2024 2,223,517 (145,227) (199,393) 1,878,897 Revenues:

Taxes 5,634,951 5,634,951
Licenses, Permits and Fees 577,750 577,750
Fines and Penalties 5,000 5,000
Use of Money and Property 62,155 62,155
Intergovernmental 49,400 49,400
Charges for Services 29,430 52,500 - 81,930
JPA Reimbursements 93,400 93,400
Other Revenue 74,000 5,000 79,000
Transfer in from General Fund 148,000 100,000 248,000
Transfer in from Other Funds 532,419 55,000 587,419
Total Revenues 6,965,105 293,900 160,000 7,419,005
Expenses:

Wages & Benefits 4,431,298 92,968 123,209 4,647,475
Maintenance and Operation 1,648,339 145,056 36,526 1,829,921 Debt Service -
Capital Outlay 181,500 55,000 236,500
Transfers Out 648,000 648,000
Total Expenses 6,909,137 293,024 159,735 7,361,897
Projected Net Result 55,968 876 265 57,108
Projected Fund Balance, June 30, 2025 2,279,485 (144,351) (199,129) 1,936,005

CITY OF KINGSBURG
Summary of General Fund Segments
2024-25 Fiscal Year Budget

GENERAL FUND SUMMARY
GENERAL FUND FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Taxes $ 4,773,335 $ 5,339,515 $ 5,521,415 $ 5,326,518 $ 5,567,029 $ 5,634,951 5.79% Licenses, Permits and Fees $ 1,275,796 $ 1,374,760 $ 995,241 $ 699,400 $ 745,362 $ 577,750 -17.39% Fines and Penalties $ 5,023 $ 17,327 $ 6,696 $ 5,000 $ 18,065 $ 5,000 0.00% Use of Money and Property $ 10,571 $ 18,604 $ 35,543 $ 13,000 $ 142,903 $ 62,155 378.12% Intergovernmental $ 41,705 $ 56,342 $ 34,502 $ 16,400 $ 59,827 $ 49,400 Charges for Services $ 46,373 $ 39,182 $ 32,194 $ 28,430 $ 28,430 $ 29,430 3.52% Other Revenue $ 323,073 $ 159,289 $ 141,270 $ 154,000 $ 125,300 $ 74,000 -51.95% Transfer in from Other Funds $ 553,362 $ 358,184 $ 1,459,440 $ 979,019 $ 560,823 $ 532,419 -45.62% TOTAL REVENUES $ 7,029,237 $ 7,363,205 $ 8,226,302 $ 7,221,767 $ 7,247,739 $ 6,965,105 -3.68%

EXPENDITURES
Wages & Benefits $ 3,674,575 $ 4,102,588 $ 4,062,216 $ 4,178,009 $ 4,157,383 $ 4,431,298 6.06% Maintenance and Operation $ 1,775,780 $ 1,627,829 $ 1,690,605 $ 2,021,726 $ 1,591,471 $ 1,648,339 -18.47% Debt Service $ 4,355 $ - $ - $ - $ - $ -
Capital Outlay $ 296,994 $ 203,249 $ 391,539 $ 701,418 $ 727,017 $ 181,500 -74.12% Transfers Out $ 455,000 $ 1,572,439 $ 1,275,405 $ 598,000 $ 598,000 $ 648,000 8.36% TOTAL EXPENDITURES $ 6,206,705 $ 7,506,105 $ 7,419,765 $ 7,499,153 $ 7,073,871 $ 6,909,137 -7.87% Net Revenue/(Expenditures) $ 822,532 $ (142,901) $ 806,537 $ (277,386) $ 173,868 $ 55,968 -120.18% Changes in Fund Balance $ 116,862 $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 939,394 $ (142,901) $ 806,537 $ (277,386) $ 173,868 $ 55,968 Beginning Fund Balance July 1 $ 2,019,462 $ 2,958,857 $ 1,983,518 $ 2,049,649 $ 2,049,649 $ 2,223,517 8.48% Adjustment in Fund Balance to Actual $ - $ - $ - $ - $ - $ - Transfer Surplus to Reserve Funds $ - $ (832,439) $ (740,405) $ - $ - $ - Ending Fund Balance June 30 $ 2,958,856 $ 1,983,518 $ 2,049,649 $ 1,772,264 $ 2,223,517 $ 2,279,485 28.62% 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 2025 FY. Higher than anticipated building related revenues and budget conscious spending will allow for more flexibility with one-time purchases. 71%
26%
0% 3% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay 81%
8%
0% 81%% 1% 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
$9,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
2020/21 2021/22 2022/23 2023/24 2023/24 2024/25

GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Property Tax
Secured/Unsecured Prop Tax 1,240,629 1,293,434 1,401,530 1,330,761 1,476,070 1,497,563 Supplemental Prop Tax 30,030 33,360 50,048 22,500 30,786 28,000 Real Prop Transfer 60,014 66,187 64,697 40,000 42,301 34,000 Other Tax
Homeowner Property Tax Relief 10,829 10,237 10,349 10,300 10,223 10,300 Residual Property Tax 98,942 119,351 - - - -
Sales Tax 427,273 561,959 642,945 599,006 551,300 573,352 Sales Tax in-lieu 825,926 977,475 920,810 977,326 916,120 952,764 Franchises 519,474 539,719 610,913 600,000 606,959 600,000 Motor Vehicle-In-Lieu-of Fees 1,185,675 1,265,202 1,359,674 1,319,625 1,508,971 1,508,971 Sales Tax/Local Public Safety 24,631 36,152 40,474 27,000 28,300 25,000 Transient Occupancy Tax 349,913 436,439 419,975 400,000 396,000 405,000 Licenses, Permits and Fees
Business Licenses 232,173 234,654 223,919 215,000 218,000 211,000 SB 1186 Fee (689) (462) (245) - (317) -
Dog Licenses 5,466 (4,028) 150 100 (115) -
Park Reservation Fees 5,645 5,583 6,920 4,800 5,750 4,500 Summer Program Fees 32,480 44,670 20,550 5,000 920 -
After School Program Fees - 98,153 105,768 - - -
Home Occupation/Conditional Use Permit 2,000 1,950 3,321 2,000 2,300 1,500 Encroachments 46,691 35,857 38,360 25,000 32,200 18,000 Planning & Zoning Fees 12,635 6,525 3,350 4,000 2,000 2,000 Site Plan Review/Parcel Maps/Tract Maps 17,150 - 26,400 - 17,898 - Subdivision Monuments 1,500 - - - (10,000) -
Misc Planning Fees - 3,525 875 1,200 19,500 7,500
Construct & Debris Demo 25,525 27,474 4,660 3,000 14,100 3,500 Zone 4,000 - - - - -
Building Permits 327,868 612,724 391,829 280,000 290,000 235,000 Plumb Elec/Air Conditioning 37,198 30,008 16,238 21,000 641 - Strong Motion Tax-Resident 2,884 4,900 3,112 2,800 2,700 2,200 Strong Motion Tax-Comm\ 6,105 2,844 2,279 2,000 1,100 1,200 Energy Surcharge 12,338 16,629 19,374 15,500 12,000 7,500 Plan Check Fee 414,168 173,697 111,339 106,500 118,080 75,000 Grading & Inspec-Comm 71,321 54,901 7,586 10,000 13,660 5,000 BSC Fees 2,134 1,284 1,617 1,500 1,445 1,350
Fire Sprinkler 17,203 23,875 7,840 - 3,500 2,500
Technology Fee - - 23,328 20,000 30,500 24,000
Fines and Penalties
Police Fines 5,023 17,188 6,236 5,000 6,800 5,000
Police Grants 50 - - - 11,059 -
Parking Fines - 139 460 - 206 -
Use of Money and Property
Interest on Investments - - 21,135 - 97,500 48,775
Rents 10,571 11,373 14,409 13,000 8,500 13,380
Sale of Property - 7,231 - - 36,903 -
Intergovernmental
OES Grant - 31,141 7,974 - 9,479 -
Other 30,645 15,466 15,953 16,400 15,260 49,400
State Homeland Security Grant 4,954 9,701 5,187 - 28,610 - DOJ Grants 6,106 34 5,388 - 6,478 -
Charges for Services
Garage 16,294 3,224 - - - -
State Route 201 Maint 4,073 6,788 5,430 5,430 5,430 5,430 Police Services 26,007 29,171 26,764 23,000 23,000 24,000 Other Revenue
POST Reimbursement 493 11,262 24,828 40,000 15,000 20,000 Miscellaneous 176,377 140,312 66,566 88,000 79,800 25,500 Cares Act COVID 19 138,442 - - - - -

FIBER OPTIC LOAN - - - - - -
CCARD FEES 7,711 7,715 6,547 6,000 - 4,500
Police Wellness Program - - 20,000 - - -

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2024/25
2020/21 2021/22 2022/23 2023/24 2023/24 2024/25

GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2024/25
Transfers In 403,362 - 666,964 418,196 - -
Transfer-In-From General Fund balance - 60,000 - 100,000 100,000 - Transfer In from LLMD & CFD - - 330,968 174,759 174,759 218,073 CALPERS UAL Fund Balance - 148,184 111,346 131,064 131,064 159,346 Transfer In-Other 150,000 150,000 350,162 155,000 155,000 155,000 TOTAL REVENUES $ 7,029,237 $ 7,363,205 $ 8,226,302 $ 7,221,767 $ 7,247,739 $ 6,965,105

ACCOUNT NUMBER
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change 001-0000-401-0100 PROPERTY TAX TEETER $ 1,163,946 $ 1,228,806 $ 1,323,247 $ 1,255,761 $ 1,394,670 $ 1,422,563 13.28% 001-0000-401-0201 UNSECURED/CURRENT $ 76,683 $ 64,628 $ 78,283 $ 75,000 $ 81,400 $ 75,000 0.00% 001-0000-401-0202 UNSECURED/PRIOR $ - $ - $ - $ -
001-0000-401-0301 SUPPLEMENTAL/CURRENT $ 28,849 $ 30,813 $ 34,607 $ 20,000 $ 26,600 $ 28,000 40.00% 001-0000-401-0302 SUPPLEMENTAL/PRIOR $ 1,181 $ 2,547 $ 15,441 $ 2,500 $ 4,186 -100.00% 001-0000-401-0400 REAL PROPERTY TRANSFER TAX $ 60,014 $ 66,187 $ 64,697 $ 40,000 $ 42,301 $ 34,000 -15.00% 001-0000-401-0500 HOMEOWNERS $ 10,829 $ 10,237 $ 10,349 $ 10,300 $ 10,223 $ 10,300 0.00% 001-0000-401-0600 RESIDUAL PROPERTY TAX $ 98,942 $ 119,351 $ - $ - 001-0000-402-0101 SALES TAX $ 427,273 $ 561,959 $ 642,945 $ 599,006 $ 551,300 $ 573,352 -4.28% 001-0000-402-0102 IN-LIEU SALES TAX $ 825,926 $ 977,475 $ 920,810 $ 977,326 $ 916,120 $ 952,764 -2.51% 001-0000-402-0103 LOCAL PUBLIC SAFETY $ 24,631 $ 36,152 $ 40,474 $ 27,000 $ 28,300 $ 25,000 -7.41% 001-0000-403-0101 MVLF $ 1,185,675 $ 1,265,202 $ 1,359,674 $ 1,319,625 $ 1,508,971 $ 1,508,971 14.35% 001-0000-403-0200 FRANCHISE TAX $ 519,474 $ 539,719 $ 610,913 $ 600,000 $ 606,959 $ 600,000 0.00% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX $ 349,913 $ 436,439 $ 419,975 $ 400,000 $ 396,000 $ 405,000 1.25% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP $ 207,823 $ 205,359 $ 194,788 $ 187,000 $ 184,000 $ 180,000 -3.74% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST $ 24,350 $ 29,295 $ 29,132 $ 28,000 $ 34,000 $ 31,000 10.71% 001-0000-411-0103 SB1186 FEE $ (689) $ (462) $ (245) $ - $ (317) $ - 001-0000-411-0200 DOG LICENSES $ 5,466 $ (4,028) $ 150 $ 100 $ (115) $ - -100.00% 001-0000-421-0103 DOMESTIC VIOLENCE GRANT $ 50 $ - $ - $ - $ - $ - 001-0000-421-0110 DOJ GRANTS $ 6,106 $ 34 $ 5,388 $ - $ 6,478 $ - 001-0000-421-0201 OES GRANTS $ - $ 31,141 $ 7,974 $ - $ 9,479 $ - 001-0000-421-0202 HOMELAND SECURITY-POLICE $ 4,954 $ 9,701 $ 5,187 $ - $ 28,610 $ - 001-0000-422-0101 PEG MONEY $ 17,820 $ 14,406 $ 14,148 $ 15,000 $ 13,860 $ 14,000 -6.67% 001-0000-431-0105 HOME OCCUPATION $ 2,000 $ 1,950 $ 3,321 $ 2,000 $ 2,300 $ 1,500 -25.00% 001-0000-431-0107 SITE PLAN REVIEW $ 12,635 $ 6,525 $ 3,350 $ 4,000 $ 2,000 $ 2,000 -50.00% 001-0000-431-0109 TRACT MAPS $ 17,150 $ - $ 26,400 $ - $ 17,898 $ - 001-0000-431-0110 ENCROACHMENTS $ 46,691 $ 35,857 $ 38,360 $ 25,000 $ 32,200 $ 18,000 -28.00% 001-0000-431-0112 SUBDIVISION MONUMENTS $ 1,500 $ - $ - $ - $ (10,000) $ - 001-0000-431-0114 ANNEXATION DEPOSITS $ 12,750 $ - $ - $ - $ - $ - 001-0000-431-0115 MISC PLANNING FEES $ - $ 3,525 $ 875 $ 1,200 $ 19,500 $ 7,500 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO $ 25,525 $ 27,474 $ 4,660 $ 3,000 $ 14,100 $ 3,500 16.67% 001-0000-431-0119 ZONE $ 4,000 $ - $ - $ -
001-0000-431-0120 OTHER $ - $ - $ - $ - $ 34,000
001-0000-431-0130 BUILDING PERMITS $ 327,868 $ 612,724 $ 391,829 $ 280,000 $ 290,000 $ 235,000 -16.07% 001-0000-431-0131 PLUMB ELEC/AIR COND $ 37,198 $ 30,008 $ 16,238 $ 21,000 $ 641 $ - -100.00% 001-0000-431-0132 STRONG MOTION TAX-RESIDENT $ 2,884 $ 4,900 $ 3,112 $ 2,800 $ 2,700 $ 2,200 -21.43% 001-0000-431-0133 STRONG MOTION TAX-COMM $ 6,105 $ 2,844 $ 2,279 $ 2,000 $ 1,100 $ 1,200 -40.00% 001-0000-431-0134 ENERGY SURCHARGE $ 12,338 $ 16,629 $ 19,374 $ 15,500 $ 12,000 $ 7,500 -51.61% 001-0000-431-0135 PLAN CHECK FEE $ 331,697 $ 171,517 $ 109,839 $ 105,000 $ 93,000 $ 65,000 -38.10% 001-0000-431-0136 GRADING & INSPECTION-COMM $ 71,321 $ 54,901 $ 7,586 $ 10,000 $ 13,660 $ 5,000 -50.00% 001-0000-431-0137 BSC FEES $ 2,134 $ 1,284 $ 1,617 $ 1,500 $ 1,445 $ 1,350 -10.00% 001-0000-431-0138 FIRE SPRINKLER $ 17,203 $ 23,875 $ 7,840 $ - $ 3,500 $ 2,500 001-0000-431-0140 ENGINEERING PLAN CHECK $ 82,471 $ 2,180 $ 1,500 $ 1,500 $ 25,080 $ 10,000 566.67% 001-0000-431-0141 TECHNOLOGY FEE $ - $ - $ 23,328 $ 20,000 $ 30,500 $ 24,000 20.00% 001-0000-432-0101 POLICE FINES $ 5,023 $ 17,188 $ 6,236 $ 5,000 $ 6,800 $ 5,000 0.00% 001-0000-432-0102 POLICE SERVICES $ 26,007 $ 29,171 $ 26,764 $ 23,000 $ 23,000 $ 24,000 4.35% 001-0000-432-0104 PARKING FINES $ - $ 139 $ 460 $ - $ 206 $ - 001-0000-432-0105 POST REIMBURSEMENT $ 493 $ 11,262 $ 24,828 $ 40,000 $ 15,000 $ 20,000 -50.00% 001-0000-432-0106 POLICE GRANTS $ - $ - $ - $ - $ 11,059 001-0000-433-0101 PARK RESERVATION FEES $ 5,645 $ 5,583 $ 6,920 $ 4,800 $ 5,750 $ 4,500 -6.25% 001-0000-433-0102 SUMMER PROGRAM FEES $ 32,480 $ 44,670 $ 20,550 $ 5,000 $ 920 $ - -100.00% 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES $ - $ 98,153 $ 105,768 $ - $ - $ - 001-0000-433-0302 SPEC EVENTS INS CITY FEE $ 75 $ 1,060 $ 1,805 $ 1,400 $ 1,400 $ 1,400 0.00% 001-0000-434-0100 GARAGE $ 16,294 $ 3,224 $ - $ - $ - $ - 001-0000-451-0101 INTEREST $ - $ - $ 21,135 $ - $ 97,500 $ 48,775 001-0000-452-0101 SALE OF PROPERTY $ - $ 7,231 $ - $ - $ 36,903 001-0000-453-0100 RENTS $ 10,571 $ 11,373 $ 14,409 $ 13,000 $ 8,500 $ 13,380 2.92% 001-0000-440-0101 PROCEEDS FROM SBITA $ 67,275
001-0000-462-0100 MISCELLANEOUS-OTHER $ 131,097 $ 92,277 $ (5,517) $ 87,500 $ 31,000 $ 25,000 -71.43% 001-0000-462-0130 FIBER OPTIC LOAN $ - $ - $ - $ - $ - $ - 0.00% 001-0000-462-0110 FROM LLMD ASSESSMENTS $ - $ - $ 330,968 $ 174,759 $ 174,759 $ 89,467 -48.81% 001-0000-462-0115 FROM CFD ASSESSMENTS-POLICE $ - $ - $ - $ - $ - $ 68,704 001-0000-462-0116 FROM CFD ASSESSMENTS-PW $ - $ - $ - $ - $ - $ 37,000 001-0000-462-0117 FROM CFD ASSESSMENTS-ADMIN $ - $ - $ - $ - $ - $ 22,901 001-0000-462-0120 CARES ACT COVID-19 $ 138,442 $ - $ - $ - $ - $ -

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25

ACCOUNT NUMBER
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
001-0000-462-0160 CCARD FEES $ 7,711 $ 7,715 $ 6,547 $ 6,000 $ 5,000 $ 4,500 001-0000-462-0169 MISCELLANEOUS-RESTITUTION $ 44,777 $ 47,575 $ 4,056 $ - $ 43,000 $ - 001-0000-463-0101 ST ROUTE 201 MAINT $ 4,073 $ 6,788 $ 5,430 $ 5,430 $ 5,430 $ 5,430 0.00% 001-0000-463-0120 POLICE WELLNESS PROGRAM $ - $ - $ 20,000 $ - $ - $ - 001-0000-464-0100 TROLLEY RENTAL $ 502 $ 460 $ 752 $ 500 $ 800 $ 500 0.00% 001-0000-471-0101 FROM COPS GRANT $ 150,000 $ 150,000 $ 350,162 $ 155,000 $ 155,000 $ 155,000 0.00% 001-0000-471-0103 FROM LTF ART 8 $ 9,000 $ - $ - $ 11,283 $ - $ - -100.00% 001-0000-471-0104 FROM MEASURE C $ 11,090 $ - $ - $ 11,766 $ - $ - -100.00% 001-0000-471-0105 FROM AMBULANCE $ - $ - $ - $ - $ - $ - 001-0000-471-0106 FROM GAS TAX $ 24,917 $ - $ - $ 29,572 $ - $ - -100.00% 001-0000-471-0108 FROM WATER $ 223,207 $ - $ 666,964 $ 200,000 $ - $ - -100.00% 001-0000-471-0109 FROM SOLID WASTE $ 135,147 $ - $ - $ 165,575 $ - $ - -100.00% 001-0000-471-0111 FROM GEN FUND BALANCE $ - $ 60,000 $ - $ 100,000 $ 100,000 $ - 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE $ - $ 148,184 $ 111,346 $ 131,064 $ 131,064 $ 159,346 21.58% $ 7,029,237 $ 7,363,205 $ 8,226,302 $ 7,221,767 $ 7,247,739 $ 6,965,105 -3.55% Revenues $ 7,029,237 $ 7,363,205 $ 8,226,302 $ 7,221,767 $ 7,247,739 $ 6,965,105 -3.55% Expenses $ 6,210,096 $ 7,506,105 $ 7,419,765 $ 7,499,153 $ 7,073,871 $ 6,909,137 -7.87% $ 819,141 $ (142,901) $ 806,537 $ (277,386) $ 173,868 $ 55,968 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change City Council
001-1000-519-5101 SALARIES $ 15,350 $ 18,196 $ 13,671 $ 15,600 $ 15,600 $ 15,600 0.00% 001-1000-519-5121 FICA $ 1,182 $ 1,502 $ 937 $ 1,193 $ 1,193 $ 1,193 0.03% TOTAL WAGES & BENEFITS $ 16,532 $ 19,698 $ 14,608 $ 16,793 $ 16,793 $ 16,793 0.00% 001-1000-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (1,540) $ (1,461) $ - $ (3,093) $ (2,469) 001-1000-519-5261 LIABILITY INSURANCE $ 398 $ 474 $ 550 $ 832 $ 832 $ 1,166 40.14% 001-1000-519-5262 PROPERTY INSURANCE $ 89 $ 148 $ 192 $ 296 $ 296 $ 519 75.34% 001-1000-519-5264 ERMA $ 111 $ 144 $ 135 $ 131 $ 131 $ 129 -1.53% 001-1000-519-5265 RISK MGT/RMA ADMIN FEES $ 26 $ 7 $ 1 $ 12 $ 12 $ 19 58.33% 001-1000-519-5270 PROFESSIONAL SERVICES $ 1,993 $ 1,395 $ 3,851 $ 10,000 $ 12,334 $ 3,000 -70.00% 001-1000-519-5291 CONF/MEETINGS/TRAVEL $ 676 $ 12,840 $ 19,323 $ 18,000 $ 4,741 $ 7,500 -58.33% 001-1000-519-5292 MEMBERSHIPS/DUES $ 6,170 $ 6,686 $ 6,710 $ 6,710 $ 6,961 $ 7,000 4.32% TOTAL MAINT. & OPERATIONS $ 9,463 $ 20,154 $ 29,301 $ 35,981 $ 22,214 $ 16,864 -53.13% TOTAL, CITY COUNCIL $ 25,995 $ 39,852 $ 43,909 $ 52,774 $ 39,007 $ 33,657 -36.22% City Attorney
001-1200-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (1,666) $ (1,581) $ - $ - $ - 001-1200-519-5270 PROFESSIONAL SERVICES $ 61,324 $ 54,781 $ 81,588 $ 91,000 $ 91,000 $ 95,000 4.40% TOTAL, CITY ATTORNEY $ 61,324 $ 53,115 $ 80,007 $ 91,000 $ 91,000 $ 95,000 4.40% Non-Departmental
001-1400-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (40,015) $ (37,962) $ - $ (59,116) $ (66,766) 001-1400-519-5202 CITIZEN ENGAGEMENT $ 6,174 $ 5,624 $ 10,622 $ 11,000 $ 11,000 $ 11,000 0.00% 001-1400-519-5215 CALPERS UAL ADMIN $ - $ - $ 92,788 $ 114,124 $ 111,002 $ 141,502 23.99% 001-1400-519-5216 COMMUNICATIONS $ 11,439 $ 4,630 $ 15,667 $ 15,000 $ 15,000 $ 17,500 16.67% 001-1400-519-5218 UTILITIES $ 12,402 $ 15,271 $ 19,328 $ 16,500 $ 17,000 $ 17,500 6.06% 001-1400-519-5231 COUNCIL CHAMBER LEASE $ 33,800 $ 28,600 $ 31,200 $ 31,200 $ 31,200 $ 31,200 0.00% 001-1400-519-5232 OTHER LEASES $ 15,286 $ 6,759 $ 5,628 $ 7,428 $ 7,428 $ 7,428 0.00% 001-1400-519-5233 PROPERTY TAXES $ 5,061 $ 5,826 $ 4,831 $ 6,000 $ 6,000 $ 5,500 -8.33% 001-1400-519-5270 PROFESSIONAL SERVICES $ 73,708 $ 78,549 $ 111,646 $ 45,000 $ 95,000 $ 52,000 15.56% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT $ 750 $ 26,600 $ 11,330 $ 25,000 $ 22,350 $ 30,000 20.00% 001-1400-519-5320 EDUCATION ASSISTANCE PROGRAM $ - $ - $ 7,842 $ 6,500 $ 6,500 $ 5,500 -15.38% 001-1400-519-5340 MISCELLANEOUS $ 11,724 $ 5,401 $ (6,625) $ 6,000 $ 6,000 $ 6,000 0.00% 001-1400-519-5341 COVID-19 $ 182,236 $ 7,433 $ - $ - $ - $ - 001-1400-519-5345 FIRE TRANSITION FEES $ 139,704 $ 142,498 $ 146,672 $ 148,127 $ 148,127 $ 151,090 2.00% 001-1400-519-5401 UTILITIES SERVICES $ 1,940 $ 1,205 $ 873 $ 1,400 $ 1,200 $ 1,200 -14.29% 001-1400-519-5480 CHAMBER SERVICES $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 0.00% TOTAL MAINT. & OPERATIONS $ 524,224 $ 318,380 $ 443,839 $ 463,279 $ 448,691 $ 440,654 -4.88% 001-1400-519-5701 CAPITAL OUTLAY $ 45,438 $ 6,188 $ 7,628 $ 20,000 $ 41,000 $ 12,000 -40.00% 001-1400-519-5708 COMPUTER REPLACEMENTS $ 5,306 $ - $ 6,087 $ 5,500 $ 4,500 $ 4,000 -27.27% 001-1400-519-5710 FIBER OPTIC LOAN $ - $ - $ - $ 271,918 $ 271,918 $ - -100.00% 001-1400-519-5711 CC CHAMBER TECH IMPROVS $ 2,684 $ - $ - $ 25,000 $ 26,824 $ - 0.00% 001-1400-519-5748 UPDATE IT-NETWORK SWITCHES $ - $ 12,210 $ 438 $ - $ 5,442 $ - 001-1400-519-5749 CITY HALL CAMERA/SECURITY $ - $ - $ 1,630 $ - $ - $ - 001-1400-519-5777 UPPER FLOOR RESIDENTIAL REHAB GRANT $ - $ - $ - $ 100,000 $ 100,000 $ - 001-1400-519-5778 FAÇADE/ALLEY PROGRAM $ 48,200 $ 23,450 $ 25,969 $ 35,000 $ 15,000 $ 30,000 -14.29% 001-1400-519-5779 FUNDING REQUEST FOR IMPROVEMENTS $ 92,047 $ 9,753 $ 29,963 $ 10,000 $ 10,000 $ 10,000 0.00% 001-1400-519-5782 50% SALES TAX REBATE $ - $ 250 $ - $ - $ 22,000 $ 25,000 - 001-1400-519-5783 50% PROPERTY TAX REBATE $ - $ - $ 162 $ - $ 300 $ 500 - TOTAL CAPITAL OUTLAY $ 193,674 $ 51,851 $ 71,877 $ 467,418 $ 496,984 $ 81,500 -82.56% 001-1400-519-5505 TRANSFERS TO OTHER FUNDS $ - $ 832,439 $ 740,405 $ - $ - $ - 001-1400-519-5516 TRANSFER OUT AMB-(FIRE) $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 $ 400,000 TOTAL TRANSFERS OUT $ 300,000 $ 1,407,439 $ 1,090,405 $ 350,000 $ 350,000 $ 400,000 TOTAL, NON-DEPARTMENTAL $ 1,017,899 $ 1,777,670 $ 1,606,122 $ 1,280,697 $ 1,295,675 $ 922,154 -28.00% City Manager
001-1600-519-5101 SALARIES $ 176,379 $ 246,875 $ 204,856 $ 199,781 $ 199,781 $ 233,129 16.69% 001-1600-519-5104 MANAGEMENT INTERN $ 11,252 $ 16,088 $ 17,929 $ 21,000 $ 21,000 $ 15,000 -28.57% 001-1600-519-5121 FICA $ 11,666 $ 14,248 $ 13,618 $ 16,890 $ 16,890 $ 18,982 12.39% 001-1600-519-5122 PERS - UAL $ 645 $ 24,730 $ - $ - $ - $ - 001-1600-519-5123 PERS - PAYROLL $ 9,956 $ 10,316 $ 10,345 $ 11,216 $ 11,216 $ 11,494 2.48% 001-1600-519-5125 MEDICAL $ 12,493 $ 18,168 $ 15,341 $ 15,744 $ 15,744 $ 17,438 10.76% 001-1600-519-5127 WORKERS COMP $ 599 $ 698 $ 781 $ 699 $ 699 $ 764 9.30% 001-1600-519-5131 EAP $ 26 $ 28 $ 30 $ 29 $ 29 $ 25 -13.79% 001-1600-519-5133 LIFE INSURANCE $ 36 $ 1,151 $ (474) $ 36 $ 36 $ 36 0.00% 001-1600-519-5140 AUTO ALLOWANCE $ 5,984 $ 6,034 $ 5,917 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 229,035 $ 338,335 $ 268,343 $ 271,395 $ 271,395 $ 302,868 11.60% 001-1600-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (10,062) $ (9,545) $ - $ (17,421) $ (22,599) 001-1600-519-5216 COMMUNICATIONS $ 2,720 $ 1,143 $ 1,621 $ 2,100 $ 1,400 $ 2,000 -4.76% 001-1600-519-5261 LIABILITY INSURANCE $ 2,779 $ 3,731 $ 4,688 $ 4,629 $ 4,629 $ 6,552 41.54% 001-1600-519-5262 PROPERTY INSURANCE $ 618 $ 1,167 $ 1,639 $ 1,649 $ 1,649 $ 2,917 76.90% 001-1600-519-5264 ERMA $ 775 $ 1,132 $ 1,155 $ 729 $ 729 $ 722 -0.96% 001-1600-519-5265 RISK MGT/RMA ADMIN FEES $ 183 $ 55 $ 8 $ 69 $ 69 $ 105 52.17% 001-1600-519-5270 PROFESSIONAL SERVICES $ 1,572 $ 16,289 $ 10,727 $ 10,000 $ 7,500 $ 10,000 0.00% 001-1600-519-5291 CONF/MEETINGS/TRAVEL $ - $ 3,910 $ 4,943 $ 4,500 $ 4,327 $ 5,500 22.22% 001-1600-519-5292 MEMBERSHIPS/DUES $ 1,736 $ 2,266 $ 1,385 $ 2,200 $ 2,200 $ 2,200 0.00%

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
001-1600-519-5341 COVID-19 $ 1,698 $ - $ - $ - $ - $ -
TOTAL MAINT. & OPERATIONS $ 12,080 $ 19,630 $ 16,621 $ 25,876 $ 5,082 $ 7,397 -71.41% TOTAL, CITY MANAGER $ 241,115 $ 357,965 $ 284,964 $ 297,271 $ 276,477 $ 310,265 4.37% City Clerk
001-1800-519-5101 SALARIES $ 92,867 $ 107,681 $ 116,146 $ 121,992 $ 121,992 $ 126,255 3.49% 001-1800-519-5121 FICA $ 6,380 $ 8,201 $ 8,872 $ 9,332 $ 9,332 $ 9,659 3.50% 001-1800-519-5122 PERS - UAL $ 20,388 $ 13,002 $ 37,115 $ - $ - $ - 001-1800-519-5123 PERS - PAYROLL $ 9,515 $ 10,117 $ 11,889 $ 14,444 $ 14,444 $ 14,999 3.84% 001-1800-519-5125 MEDICAL $ 16,943 $ 16,852 $ 26,963 $ 18,489 $ 18,489 $ 20,646 11.67% 001-1800-519-5127 WORKERS COMP $ 599 $ 698 $ 781 $ 699 $ 699 $ 764 9.30% 001-1800-519-5131 EAP $ 15 $ 18 $ 20 $ 17 $ 17 $ 16 -5.88% 001-1800-519-5133 LIFE INSURANCE $ 36 $ 132 $ (61) $ 36 $ 36 $ 36 0.00% 001-1800-519-5140 AUTO ALLOWANCE $ - $ - $ 4,154 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 146,744 $ 156,701 $ 205,880 $ 171,009 $ 171,009 $ 178,375 4.31% 001-1800-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (11,502) $ (10,912) $ - $ (11,333) $ (14,186) 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE $ 191 $ 223 $ 1,795 $ 2,000 $ 2,200 $ 2,200 10.00% 001-1800-519-5214 PRINTING & RECORDING $ 3,454 $ 8,603 $ 5,285 $ 6,000 $ 6,000 $ 6,000 0.00% 001-1800-519-5216 COMMUNICATIONS $ 961 $ 961 $ 1,281 $ 1,440 $ 1,440 $ 1,440 0.00% 001-1800-519-5261 LIABILITY INSURANCE $ 1,568 $ 2,409 $ 3,186 $ 2,760 $ 2,760 $ 4,262 54.42% 001-1800-519-5262 PROPERTY INSURANCE $ 349 $ 753 $ 1,114 $ 983 $ 983 $ 1,898 93.08% 001-1800-519-5263 VEHICLE INSURANCE $ 230 $ 318 $ 306 $ 156 $ 156 $ 160 2.56% 001-1800-519-5264 ERMA $ 437 $ 731 $ 785 $ 434 $ 434 $ 470 8.29% 001-1800-519-5265 RISK MGT/RMA ADMIN FEES $ 103 $ 35 $ 5 $ 41 $ 41 $ 69 68.29% 001-1800-519-5270 PROFESSIONAL SERVICES $ 2,927 $ 6,051 $ 25 $ 3,000 $ 3,000 $ 3,000 0.00% 001-1800-519-5291 CONF/MEETINGS/TRAVEL $ 735 $ 4,477 $ 4,109 $ 5,000 $ 5,000 $ 5,000 0.00% 001-1800-519-5292 MEMBERSHIPS/DUES $ 430 $ 750 $ 560 $ 560 $ 690 $ 690 23.21% 001-1800-519-5360 ELECTION EXPENSE $ 1,743 $ 23,000 $ 2,482 $ - $ - $ 4,000 0.00% TOTAL MAINT. & OPERATIONS $ 13,127 $ 36,808 $ 10,021 $ 22,374 $ 11,371 $ 15,003 -32.94% TOTAL, CITY CLERK $ 159,871 $ 193,509 $ 215,901 $ 193,383 $ 182,380 $ 193,378 0.00% Finance
001-2000-519-5101 SALARIES $ 119,155 $ 133,151 $ 162,954 $ 173,401 $ 173,401 $ 180,775 4.25% 001-2000-519-5121 FICA $ 8,804 $ 10,036 $ 12,226 $ 13,265 $ 13,265 $ 13,829 4.25% 001-2000-519-5122 PERS - UAL $ 25,160 $ 15,617 $ - $ - $ - $ - 001-2000-519-5123 PERS - PAYROLL $ 11,818 $ 11,968 $ 15,571 $ 19,548 $ 19,548 $ 20,443 4.58% 001-2000-519-5125 MEDICAL $ 34,078 $ 35,883 $ 27,479 $ 25,371 $ 25,371 $ 28,908 13.94% 001-2000-519-5127 WORKERS COMP $ 569 $ 663 $ 742 $ 664 $ 664 $ 978 47.29% 001-2000-519-5131 EAP $ 24 $ 24 $ 23 $ 25 $ 25 $ 25 0.00% 001-2000-519-5133 LIFE INSURANCE $ 34 $ 316 $ (240) $ 46 $ 46 $ 46 0.17% 001-2000-519-5140 AUTO ALLOWANCE $ - $ - $ 3,946 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 199,641 $ 207,657 $ 222,702 $ 238,320 $ 238,320 $ 251,004 5.32% 001-2000-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (18,515) $ (17,565) $ - $ (16,993) $ (21,121) 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE $ 420 $ 144 $ 1,236 $ 1,200 $ 1,200 $ 1,200 0.00% 001-2000-519-5216 COMMUNICATIONS $ 496 $ 541 $ 1,444 $ 1,500 $ 1,500 $ 1,500 0.00% 001-2000-519-5225 OFFICE EQUIP MAINT $ 7,644 $ 7,988 $ 8,756 $ 9,000 $ 9,000 $ 9,000 0.00% 001-2000-519-5261 LIABILITY INSURANCE $ 2,530 $ 3,215 $ 3,560 $ 3,888 $ 3,888 $ 6,414 64.97% 001-2000-519-5262 PROPERTY INSURANCE $ 563 $ 1,005 $ 1,245 $ 1,385 $ 1,385 $ 2,856 106.21% 001-2000-519-5264 ERMA $ 705 $ 975 $ 877 $ 612 $ 612 $ 707 15.52% 001-2000-519-5265 RISK MGT/RMA ADMIN FEES $ 166 $ 47 $ 6 $ 58 $ 58 $ 104 79.31% 001-2000-519-5270 PROFESSIONAL SERVICES $ 8,297 $ 5,465 $ 19,270 $ 12,000 $ 12,000 $ 12,000 0.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL $ - $ 5,780 $ 4,736 $ 6,500 $ 6,500 $ 6,500 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES $ 300 $ 300 $ 808 $ 750 $ 750 $ 750 0.00% 001-2000-519-5294 AUDIT $ 11,240 $ 11,714 $ 13,656 $ 14,760 $ 16,894 $ 17,000 15.18% TOTAL MAINT. & OPERATIONS $ 32,360 $ 18,659 $ 38,029 $ 51,653 $ 36,794 $ 36,910 -28.54% TOTAL, FINANCE $ 232,002 $ 226,316 $ 260,731 $ 289,973 $ 275,114 $ 287,914 -0.71% Administrative Services
001-2200-519-5101 SALARIES $ 97,652 $ 108,442 $ 136,077 $ 148,656 $ 148,656 $ 166,991 12.33% 001-2200-519-5104 PART TIME $ - $ - $ 18,510 $ 18,000 $ 32,100 $ 22,000 22.22% 001-2200-519-5121 FICA $ 7,418 $ 8,264 $ 11,954 $ 12,749 $ 13,828 $ 14,458 13.40% 001-2200-519-5122 PERS - UAL $ 678 $ 13,320 $ - $ - $ - $ - 001-2200-519-5123 PERS - PAYROLL $ 7,298 $ 7,430 $ 9,938 $ 11,232 $ 11,232 $ 12,953 15.32% 001-2200-519-5125 MEDICAL $ 3,819 $ 4,090 $ 3,254 $ 1,383 $ 1,383 $ - -100.00% 001-2200-519-5127 WORKERS COMP $ 599 $ 698 $ 781 $ 699 $ 699 $ 764 9.30% 001-2200-519-5131 EAP $ 11 $ 14 $ 15 $ 18 $ 18 $ 19 5.56% 001-2200-519-5133 LIFE INSURANCE $ 36 $ 2,439 $ (2,368) $ 36 $ 36 $ 36 0.00% 001-2200-519-5140 AUTO ALLOWANCE $ - $ - $ 4,154 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 117,511 $ 144,698 $ 182,315 $ 198,773 $ 213,951 $ 223,221 12.30% 001-2200-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (4,109) $ (3,897) $ - $ (13,075) $ (17,593) 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE $ 870 $ 471 $ 255 $ 1,000 $ 1,000 $ 1,000 0.00% 001-2200-519-5216 COMMUNICATIONS $ 1,006 $ 960 $ 1,431 $ 1,400 $ 1,400 $ 1,450 3.57% 001-2200-519-5261 LIABILITY INSURANCE $ 1,199 $ 1,796 $ 2,380 $ 2,902 $ 2,902 $ 4,934 70.02% 001-2200-519-5262 PROPERTY INSURANCE $ 267 $ 562 $ 832 $ 1,034 $ 1,034 $ 2,197 112.48% 001-2200-519-5264 ERMA $ 334 $ 545 $ 586 $ 457 $ 457 $ 544 19.04% 001-2200-519-5265 RISK MGT/RMA ADMIN FEES $ 79 $ 26 $ 4 $ 43 $ 43 $ 79 83.72% FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
001-2200-519-5270 PROFESSIONAL SERVICES $ 5,670 $ 851 $ 3,835 $ 3,000 $ 5,000 $ 15,000 400.00% 001-2200-519-5291 CONF/MEETINGS/TRAVEL $ 1,840 $ 5,056 $ 4,892 $ 13,500 $ 7,000 $ 7,000 -48.15% 001-2200-519-5292 MEMBERSHIPS/DUES $ 903 $ 200 $ 836 $ 1,000 $ 2,000 $ 2,000 100.00% TOTAL MAINT. & OPERATIONS $ 12,168 $ 6,358 $ 11,153 $ 24,336 $ 7,761 $ 16,611 -31.74% TOTAL, ADMINISTRATIVE SVCS $ 129,679 $ 151,056 $ 193,467 $ 223,109 $ 221,712 $ 239,832 7.50% Community Development
001-2600-519-5101 SALARIES $ 98,229 $ 190,491 $ 250,000 $ 275,123 $ 247,243 $ 272,527 -0.94% 001-2600-519-5102 OVERTIME $ 11 $ 2,227 $ 812 $ 600 $ 1,997 $ 1,500 0.00% 001-2600-519-5104 PART-TIME $ - $ 13,112 $ 29,395 $ 34,766 $ 27,886 $ 22,500 -35.28% 001-2600-519-5121 FICA $ 7,423 $ 15,722 $ 20,515 $ 23,752 $ 21,200 $ 22,684 -4.50% 001-2600-519-5122 PERS - UAL $ 6,651 $ 30,237 $ - $ - $ - $ - 001-2600-519-5123 PERS - PAYROLL $ 8,150 $ 12,239 $ 17,660 $ 19,599 $ 19,599 $ 20,413 4.15% 001-2600-519-5125 MEDICAL $ 14,223 $ 12,121 $ 31,343 $ 25,336 $ 25,336 $ 32,267 27.36% 001-2600-519-5127 WORKERS COMP $ 3,670 $ 4,273 $ (3,868) $ 4,979 $ 4,979 $ 5,825 16.99% 001-2600-519-5131 EAP $ 41 $ 44 $ 54 $ 57 $ 57 $ 54 -5.26% 001-2600-519-5133 LIFE INSURANCE $ 54 $ 736 $ (581) $ 90 $ 90 $ 90 0.00% 001-2600-519-5140 AUTO ALLOWANCE $ - $ - $ 4,154 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 138,451 $ 281,200 $ 349,485 $ 390,302 $ 354,388 $ 383,860 -1.65% 001-2600-519-5200 OVERHEAD REIMBURSEMENTS $ - $ (10,522) $ (9,981) $ - $ (42,337) $ (46,276) 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE $ 5,821 $ 14,200 $ 6,870 $ 10,000 $ 9,500 $ 10,000 0.00% 001-2600-519-5206 LAFCO FEES $ 2,925 $ 2,060 $ 3,729 $ 4,000 $ 6,000 $ 6,000 50.00% 001-2600-519-5216 COMMUNICATIONS $ - $ - $ 2,902 $ 895 $ 1,400 $ 1,250 39.66% 001-2600-519-5224 FUELS $ 667 $ 863 $ 2,206 $ 1,359 -100.00% 001-2600-519-5261 LIABILITY INSURANCE $ 4,245 $ 5,889 $ 8,471 $ 8,920 $ 8,920 $ 13,994 56.88% 001-2600-519-5262 PROPERTY INSURANCE $ 945 $ 1,842 $ 2,961 $ 3,178 $ 3,178 $ 6,230 96.04% 001-2600-519-5263 VEHICLE INSURANCE $ 765 $ 1,061 $ 1,022 $ 1,564 $ 1,564 $ 3,208 105.12% 001-2600-519-5264 ERMA $ 1,184 $ 1,786 $ 2,086 $ 1,404 $ 1,404 $ 1,542 9.83% 001-2600-519-5265 RISK MGT/RMA ADMIN FEES $ 279 $ 86 $ 14 $ 133 $ 133 $ 225 69.17% 001-2600-519-5270 PROFESSIONAL SERVICES $ 397,850 $ 454,607 $ 220,451 $ 210,000 $ 210,000 $ 200,000 -4.76% 001-2600-519-5291 CONF/MEETINGS/TRAVEL $ 493 $ 858 $ 4,302 $ 3,500 $ 5,300 $ 6,800 94.29% 001-2600-519-5292 MEMBERSHIPS/DUES $ 757 $ 1,059 $ 2,847 $ 3,200 $ 1,500 $ 2,000 -37.50% TOTAL MAINT. & OPERATIONS $ 415,931 $ 473,788 $ 247,880 $ 248,153 $ 206,562 $ 204,973 -17.40% 001-2600-519-5301 DEBIT SERVICE PRINCIPAL (SBITA) $ - $ - $ 7,725 001-2600-519-5701 CAPITAL OUTLAY $ 8,277 $ 61,149 $ 146,503 $ 84,000 $ 42,000 $ 42,000 -50.00% TOTAL CAPITAL OUTLAY $ 8,277 $ 61,149 $ 154,228 $ 84,000 $ 42,000 $ 42,000 -50.00% TOTAL, COMMUNITY DEVELOPMENT $ 562,659 $ 816,137 $ 751,593 $ 722,455 $ 602,950 $ 630,833 -12.68% Community Services
001-2800-529-5101 SALARIES $ 58,901 $ 65,669 $ 89,369 $ 95,473 $ 95,473 $ 98,805 3.49% 001-2800-529-5105 AFTER SCHOOL PARTTIME $ 1,738 $ 76,527 $ 78,284 $ - $ 8,862 $ - 001-2800-529-5106 SUMMER PROGRAM PARTTIME $ 38,482 $ 34,891 $ 26,460 $ 13,000 $ 9,505 $ - -100.00% 001-2800-529-5121 FICA $ 7,553 $ 13,218 $ 14,802 $ 8,298 $ 8,709 $ 7,559 -8.91% 001-2800-529-5122 PERS - UAL $ 471 $ 10,726 $ - $ - $ - $ - 001-2800-529-5123 PERS - PAYROLL $ 4,464 $ 4,452 $ 6,414 $ 7,332 $ 7,332 $ 7,776 6.06% 001-2800-529-5125 MEDICAL $ 4,907 $ 12,264 $ 11,659 $ 9,125 $ 9,125 $ 10,793 18.28% 001-2800-529-5127 WORKERS COMP $ 7,583 $ 8,829 $ 9,888 $ 8,846 $ 8,846 $ 3,223 -63.57% 001-2800-529-5131 EAP $ 23 $ 21 $ 29 $ 49 $ 49 $ 18 -63.27% 001-2800-529-5133 LIFE INSURANCE $ 27 $ 14,937 $ (14,885) $ 27 $ 27 $ 27 0.00% TOTAL WAGES & BENEFITS $ 124,150 $ 241,535 $ 222,019 $ 142,150 $ 147,928 $ 128,201 -9.81% 001-2800-529-5200 OVERHEAD REIMBURSEMENTS $ (27,803) $ (32,554) 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE $ 521 $ 826 $ 793 $ 400 $ 600 $ 600 50.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES $ 4,475 $ 13,555 $ 11,843 $ 6,000 $ 795 $ - -100.00% 001-2800-529-5214 PRINTING & ADVERTISING $ - $ - $ 62 $ - $ - $ - 001-2800-529-5216 COMMUNICATIONS $ 1,218 $ 1,735 $ 2,574 $ 2,500 $ 2,500 $ 2,500 0.00% 001-2800-519-5224 FUELS $ 39 $ 437 $ 558 $ 750 $ 750 $ 850 13.33% 001-2800-529-5291 CONF/MEETINGS/TRAVEL $ 3,000 $ 2,137 $ 54 $ 3,000 $ 3,000 $ 3,000 0.00% 001-2800-529-5292 MEMBERSHIPS/DUES $ 700 $ 324 $ 715 $ 700 $ 700 $ 700 0.00% 001-2800-529-5261 LIABILITY INSURANCE $ 2,455 $ 2,756 $ 4,679 $ 7,698 $ 7,698 $ 4,631 -39.84% 001-2800-529-5262 PROPERTY INSURANCE $ 546 $ 862 $ 1,636 $ 2,742 $ 2,742 $ 2,062 -24.80% 001-2800-529-5263 VEHICLE INSURANCE $ 536 $ 742 $ 715 $ 1,173 $ 1,173 $ 1,203 2.56% 001-2800-529-5264 ERMA $ 685 $ 837 $ 1,152 $ 1,212 $ 1,212 $ 511 -57.84% 001-2800-529-5265 RISK MGT/RMA ADMIN FEES $ 161 $ 40 $ 7 $ 115 $ 115 $ 74 -35.65% 001-2800-529-5266 UNEMPLOYMENT INS LIABILITY $ 4,322 $ - $ - $ 3,000 $ - $ - -100.00% 001-2800-529-5270 PROFESSIONAL SERVICES $ 1,210 $ 4,097 $ 14,230 $ 13,000 $ 10,340 $ 12,000 -7.69% 001-2800-529-5341 COVID-19 $ 7,787 $ 100 $ - $ - $ - $ - 001-2800-529-5371 ANIMAL CONTROL COSTS $ 20,264 $ 31,974 $ 22,899 $ 30,000 $ 15,000 $ 60,000 100.00% 001-2800-529-5406 BAND CONCERTS $ 12,000 $ 12,054 $ 12,000 $ 12,000 $ 12,000 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS $ 59,919 $ 72,476 $ 73,917 $ 84,290 $ 30,822 $ 67,577 -19.83% 001-2800-529-5701 CAPITAL OUTLAY $ - $ 10,175 $ 15,738 $ - $ - $ - 001-2800-529-5713 PARK IMPROVEMENTS $ - $ - $ 6,713 $ - $ - $ - TOTAL CAPITAL OUTLAY $ - $ 10,175 $ 22,451 $ - $ - $ -
001-2800-529-5517 TRANSFER TO SENIOR CENTER $ 55,000 $ 55,000 $ 65,000 $ 100,000 $ 100,000 $ 100,000 0.00% 001-2800-529-5518 TRANSFER OUT TO POOL $ 100,000 $ 110,000 $ 120,000 $ 148,000 $ 148,000 $ 148,000 0.00% TOTAL TRANSFERS OUT $ 155,000 $ 165,000 $ 185,000 $ 248,000 $ 248,000 $ 248,000 0.00% TOTAL, COMMUNITY SERVICES $ 339,069 $ 489,186 $ 503,387 $ 474,440 $ 426,750 $ 443,778 -6.46% FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
Police
001-3400-539-5101 SALARIES/FT $ 1,416,645 $ 1,491,337 $ 1,447,233 $ 1,518,359 $ 1,518,359 $ 1,615,419 6.39% 001-3400-539-5102 OVERTIME/FT $ 154,076 $ 81,175 $ 112,574 $ 140,000 $ 140,000 $ 140,000 0.00% 001-3400-539-5121 FICA $ 119,861 $ 125,022 $ 115,547 $ 129,924 $ 126,864 $ 134,290 3.36% 001-3400-539-5122 PERS - UAL $ 267,590 $ 190,872 $ 184,206 $ 148,003 $ 148,003 $ 177,190 19.72% 001-3400-539-5123 PERS - PAYROLL $ 169,588 $ 188,139 $ 171,502 $ 202,363 $ 202,363 $ 225,517 11.44% 001-3400-539-5125 MEDICAL $ 175,777 $ 198,971 $ 143,120 $ 195,664 $ 195,664 $ 198,956 1.68% 001-3400-539-5127 WORKERS COMP $ 79,686 $ 92,782 $ 103,633 $ 99,945 $ 99,945 $ 114,973 15.04% 001-3400-539-5129 UNIFORM ALLOWANCE $ 14,092 $ 14,100 $ 14,935 $ 16,000 $ 16,000 $ 15,600 -2.50% 001-3400-539-5130 RESERVE UNIFORM ALLOW $ 928 $ - $ 956 $ 900 $ 300 $ 900 0.00% 001-3400-539-5131 EAP $ 262 $ 288 $ 280 $ 285 $ 285 $ 260 -8.77% 001-3400-539-5133 LIFE INSURANCE $ 611 $ 991 $ 183 $ 603 $ 603 $ 639 5.97% TOTAL WAGES & BENEFITS $ 2,399,114 $ 2,383,676 $ 2,294,169 $ 2,452,046 $ 2,448,386 $ 2,623,744 7.00% 001-3400-539-5200 OVERHEAD REIMBURSEMENTS $ - $ (131,224) $ (124,496) $ - $ (192,030) $ (234,502) 0.00% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE $ 10,409 $ 8,733 $ 9,302 $ 10,800 $ 10,800 $ 10,800 0.00% 001-3400-539-5208 SAFETY EQUIPMENT $ 13,282 $ 8,142 $ 15,626 $ 16,800 $ 16,800 $ 34,000 102.38% 001-3400-539-5209 SCREENING PERSONNEL $ 5,301 $ 6,574 $ 9,777 $ 8,000 $ 8,000 $ 9,000 12.50% 001-3400-539-5210 DEPT TOOLS & SUPPLIES $ 8,556 $ 8,502 $ 8,621 $ 10,800 $ 11,000 $ 10,800 0.00% 001-3400-539-5216 COMMUNICATIONS $ 39,413 $ 32,114 $ 35,694 $ 52,000 $ 38,000 $ 35,000 -32.69% 001-3400-539-5217 PRODUCTIVITY SOFTWARE $ - $ - $ - $ - $ 13,185 $ 24,000 0.00% 001-3400-539-5218 UTILITIES $ 26,548 $ 40,031 $ 54,850 $ 62,000 $ 50,000 $ 55,000 -11.29% 001-3400-539-5222 VEHICLE MAINTENANCE $ 4,295 $ 8,109 $ 6,280 $ 9,000 $ 9,000 $ 8,000 -11.11% 001-3400-539-5224 FUELS $ 34,936 $ 46,208 $ 52,863 $ 50,000 $ 40,000 $ 44,000 -12.00% 001-3400-539-5225 OFFICE EQUIP MAINT $ 14,631 $ 13,079 $ 14,392 $ 19,000 $ 19,000 $ 20,000 5.26% 001-3400-539-5226 EQUIPMENT MAINTENANCE $ 481 $ 2,958 $ 2,540 $ 3,000 $ 3,000 $ 2,000 -33.33% 001-3400-539-5227 RADIO & COMM MAINT $ 1,455 $ 1,205 $ 1,080 $ 4,200 $ 4,000 $ 4,500 7.14% 001-3400-539-5229 DISPATCH SERVICES $ 195,584 $ 196,057 $ 218,116 $ 225,000 $ 225,000 $ 220,000 -2.22% 001-3400-539-5261 LIABILITY INSURANCE $ 27,610 $ 38,181 $ 44,005 $ 44,982 $ 44,982 $ 67,779 50.68% 001-3400-539-5262 PROPERTY INSURANCE $ 6,143 $ 11,941 $ 15,383 $ 16,023 $ 16,023 $ 30,179 88.35% 001-3400-539-5263 VEHICLE INSURANCE $ 19,903 $ 27,577 $ 26,575 $ 23,460 $ 23,460 $ 26,863 14.51% 001-3400-539-5264 ERMA $ 7,697 $ 11,583 $ 10,838 $ 7,080 $ 7,080 $ 7,471 5.52% 001-3400-539-5265 RISK MGT/RMA ADMIN FEES $ 1,815 $ 561 $ 73 $ 669 $ 669 $ 1,089 62.78% 001-3400-539-5270 PROFESSIONAL SERVICES $ 36,178 $ 52,974 $ 56,285 $ 100,000 $ 67,000 $ 67,000 -33.00% 001-3400-539-5282 PISTOL RANGE $ 27 $ - $ - $ - $ - $ - 001-3400-539-5284 PROPERTY/EVIDENCE EXP $ 1,546 $ 2,468 $ 2,598 $ 2,500 $ 2,500 $ 2,500 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL $ 4 $ 3,834 $ 5,083 $ 21,000 $ 21,000 $ 25,000 19.05% 001-3400-539-5292 MEMBERSHIPS/DUES $ 2,056 $ 3,056 $ 3,418 $ 5,000 $ 5,000 $ 6,000 20.00% 001-3400-539-5296 TRAINING & EDUCATION $ 2,522 $ 8,292 $ 11,363 $ 10,000 $ 10,000 $ 10,000 0.00% 001-3400-539-5297 POST TRAINING $ 7,928 $ 14,100 $ 34,711 $ 30,000 $ 26,000 $ 30,000 0.00% 001-3400-539-5298 JAIL BOOKING FEES $ 459 $ 197 $ 440 $ 500 $ 500 $ 500 0.00% 001-3400-539-5325 CRIME PREVENTION $ 2,880 $ 2,997 $ 2,986 $ 3,000 $ 3,000 $ 3,000 0.00% 001-3400-539-5341 COVID-19 $ 23 $ 100 $ - $ - $ - $ - 0.00% TOTAL MAINT. & OPERATIONS $ 471,680 $ 418,348 $ 518,406 $ 734,814 $ 482,969 $ 519,979 0.00% 001-3400-539-5607 CAPITAL LEASE INTEREST $ 22 $ - $ - $ - $ - $ - 001-3400-539-5608 CAPITAL LEASE PRINCIPAL $ 4,333 $ - $ - $ - $ - $ - TOTAL DEBT SERVICE $ 4,355 $ - $ - $ - $ - $ -
001-3400-539-5701 CAPITAL OUTLAY $ - $ 25,000 $ 34,518 $ - $ - $ - 0.00% 001-3400-539-5715 POLICE PATROL CARS $ 61,255 $ 1,223 $ - $ 90,000 $ 100,000 $ 53,000 -41.11% 001-3400-539-5718 IT EQUIPMENT-SERVER/VIDEO $ - $ - $ - $ - $ - $ - 001-3400-539-5753 COMPUTER/MONITOR REPLACEMENT $ - $ - $ 5,000 $ - $ - $ - 001-3400-539-5757 BASE RADIO $ 11,278 $ - $ - $ - $ - $ - 001-3400-539-5758 HEAT/AC CONTROLS $ 3,768 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 76,301 $ 26,223 $ 39,518 $ 90,000 $ 100,000 $ 53,000 -41.11% TOTAL, POLICE $ 2,951,450 $ 2,828,247 $ 2,852,092 $ 3,276,860 $ 3,031,355 $ 3,196,723 -2.45% PW Administration
001-3800-549-5101 SALARIES $ 32,364 $ 37,938 $ 47,475 $ 51,054 $ 51,054 $ 55,477 8.66% 001-3800-549-5121 FICA $ 2,465 $ 2,880 $ 3,528 $ 3,906 $ 3,906 $ 4,244 8.65% 001-3800-549-5122 PERS - UAL $ 6,886 $ 4,742 $ - $ - $ - $ - 001-3800-549-5123 PERS - PAYROLL $ 3,393 $ 3,589 $ 4,608 $ 6,045 $ 6,045 $ 6,591 9.03% 001-3800-549-5125 MEDICAL $ 7,826 $ 6,102 $ 7,465 $ 5,534 $ 5,534 $ 6,188 11.83% 001-3800-549-5127 WORKERS COMP $ 204 $ 237 $ 266 $ 238 $ 238 $ 260 9.24% 001-3800-549-5131 EAP $ 7 $ 7 $ 6 $ 6 $ 6 $ 7 16.67%
001-3800-549-5133 LIFE INSURANCE $ 12 $ 1,001 $ (977) $ 12 $ 12 $ 12 2.00% TOTAL WAGES & BENEFITS $ 53,156 $ 56,496 $ 62,371 $ 66,795 $ 66,795 $ 72,779 8.96% 001-3800-549-5200 OVERHEAD REIMBURSEMENTS $ - $ (2,363) $ (2,241) $ - $ (5,844) $ (6,360) 001-3800-549-5201 OFFICE SUPPLIES/POSTAGE $ 1,950 $ 2,863 $ 1,412 $ 1,200 $ 1,200 $ 1,500 25.00% 001-3800-549-5216 COMMUNICATIONS $ 4,761 $ 6,000 $ 8,083 $ 7,100 $ 7,075 $ 7,100 0.00% 001-3800-549-5218 UTILITIES $ 1,955 $ 2,957 $ 4,240 $ 3,800 $ 4,283 $ 4,497 18.34% 001-3800-549-5225 OFFICE EQUIP MAINT $ 340 $ 503 $ 1,809 $ 1,200 $ 975 $ 1,200 0.00% 001-3800-549-5261 LIABILITY INSURANCE $ 690 $ 882 $ 1,007 $ 1,025 $ 1,025 $ 1,841 79.61% 001-3800-549-5262 PROPERTY INSURANCE $ 153 $ 276 $ 352 $ 365 $ 365 $ 820 124.66% 001-3800-549-5263 VEHICLE INSURANCE $ 765 $ 1,061 $ 1,022 $ 1,564 $ 1,564 $ 1,604 2.56% 001-3800-549-5264 ERMA $ 192 $ 268 $ 248 $ 161 $ 161 $ 203 26.09% 001-3800-549-5265 RISK MGT/RMA ADMIN FEES $ 45 $ 13 $ 2 $ 15 $ 15 $ 30 100.00% FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

GENERAL FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
001-3800-549-5291 CONF/MEETINGS/TRAVEL $ 460 $ 428 $ 310 $ 1,500 $ 700 $ 1,500 0.00% TOTAL MAINT. & OPERATIONS $ 11,311 $ 12,889 $ 16,244 $ 17,930 $ 11,518 $ 13,935 -22.28% 001-3800-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 15,000 $ 15,000 $ - TOTAL, PW ADMINISTRATION $ 64,466 $ 69,384 $ 78,614 $ 99,725 $ 93,313 $ 86,714 -13.05% Landscape Maintenance
001-4200-549-5101 SALARIES $ 88,643 $ 94,445 $ 100,339 $ 97,418 $ 91,709 $ 100,818 3.49% 001-4200-549-5102 OVERTIME $ 2,187 $ 4,957 $ 5,813 $ 7,500 $ 6,445 $ 7,000 001-4200-549-5121 FICA $ 6,810 $ 7,467 $ 7,805 $ 8,026 $ 7,509 $ 8,248 2.76% 001-4200-549-5122 PERS - UAL $ 10,881 $ 12,738 $ - $ - $ - $ - 001-4200-549-5123 PERS - PAYROLL $ 7,873 $ 8,064 $ 8,508 $ 9,630 $ 9,630 $ 10,046 4.32% 001-4200-549-5125 MEDICAL $ 27,425 $ 28,307 $ 19,109 $ 21,825 $ 18,370 $ 24,666 13.02% 001-4200-549-5127 WORKERS COMP $ 8,530 $ 9,932 $ 11,123 $ 9,951 $ 9,951 $ 10,877 9.31% 001-4200-549-5131 EAP $ 19 $ 19 $ 20 $ 19 $ 19 $ 18 -5.26% 001-4200-549-5133 LIFE INSURANCE $ 61 $ 61 $ 59 $ 61 $ 61 $ 61 0.33% TOTAL WAGES & BENEFITS $ 152,429 $ 165,990 $ 152,777 $ 154,430 $ 143,693 $ 161,734 4.73% 001-4200-549-5200 OVERHEAD REIMBURSEMENTS $ - $ (3,103) $ (2,943) $ - $ (12,996) $ (16,196) 001-4200-549-5210 DEPT TOOLS & SUPPLIES $ 12,735 $ 6,812 $ 7,545 $ 15,000 $ 15,000 $ 15,000 0.00% 001-4200-549-5218 UTILITIES $ 12,228 $ 11,652 $ 10,046 $ 12,000 $ 11,354 $ 12,000 0.00% 001-4200-549-5224 FUELS $ 3,909 $ 6,645 $ 6,264 $ 5,600 $ 5,319 $ 5,585 -0.27% 001-4200-549-5261 LIABILITY INSURANCE $ 1,994 $ 2,527 $ 3,204 $ 3,015 $ 3,015 $ 4,619 53.20% 001-4200-549-5262 PROPERTY INSURANCE $ 444 $ 790 $ 1,120 $ 1,074 $ 1,074 $ 2,057 91.53% 001-4200-549-5263 VEHICLE INSURANCE $ 1,531 $ 2,121 $ 2,044 $ 3,128 $ 3,128 $ 3,207 2.53% 001-4200-549-5264 ERMA $ 556 $ 767 $ 789 $ 475 $ 475 $ 509 7.16% 001-4200-549-5265 RISK MGT/RMA ADMIN FEES $ 131 $ 37 $ 5 $ 45 $ 45 $ 74 64.44% 001-4200-549-5270 PROFESSIONAL SERVICES $ 2,900 $ 14,160 $ 22,166 $ 27,000 $ 32,117 $ 32,200 19.26% TOTAL MAINT. & OPERATIONS $ 36,429 $ 42,408 $ 50,241 $ 67,337 $ 58,531 $ 59,055 -12.30% 001-4200-549-5701 CAPITAL OUTLAY $ - $ - $ 22,613 $ - $ - TOTAL, LANDSCAPE MAINT. $ 188,858 $ 208,398 $ 225,630 $ 221,767 $ 202,224 $ 220,789 -0.44% Building & Facility Maintenance
001-4600-549-5200 OVERHEAD REIMBURSEMENTS $ - $ (2,746) $ (2,605) $ - $ (7,667) $ (6,612) 001-4600-549-5210 DEPT TOOLS & SUPPLIES $ 12,142 $ 10,270 $ 18,490 $ 15,000 $ 15,000 $ 15,750 5.00% 001-4600-549-5220 JANITORIAL $ 42,017 $ 45,460 $ 43,056 $ 45,000 $ 44,834 $ 45,000 0.00% 001-4600-549-5221 REPAIRS & MAINTENANCE $ 13,030 $ 18,698 $ 20,541 $ 25,824 $ 44,000 $ 31,000 20.04% TOTAL MAINT. & OPERATIONS $ 67,189 $ 71,682 $ 79,482 $ 85,824 $ 96,167 $ 85,138 -0.80% 001-4600-549-5701 CAPITAL OUTLAY $ 18,742 $ 53,851 $ 76,839 $ 45,000 $ 73,033 $ 5,000 -88.89% 001-4600-549-5718 REPAINT FIRE STATION $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 18,742 $ 53,851 $ 76,839 $ 45,000 $ 73,033 $ 5,000 -88.89% TOTAL, FACILITY MAINT. $ 85,931 $ 125,533 $ 156,321 $ 130,824 $ 169,200 $ 90,138 -31.10% Vehicle Maintenance
001-4800-549-5101 SALARIES $ 57,955 $ 66,428 $ 53,611 $ 50,882 $ 50,882 $ 55,284 8.65% 001-4800-549-5102 OVERTIME $ 2,062 $ 2,027 $ - $ - $ - $ - 001-4800-549-5104 PART TIME-TROLLY $ - $ 1,335 $ - $ 4,347 $ 4,347 001-4800-549-5121 FICA $ 4,458 $ 5,059 $ 4,075 $ 3,892 $ 4,225 $ 4,229 8.66% 001-4800-549-5122 PERS - UAL $ 12,435 $ 8,061 $ - $ - $ - $ - 001-4800-549-5123 PERS - PAYROLL $ 5,817 $ 6,165 $ 4,869 $ 6,024 $ 6,024 $ 6,568 9.03% 001-4800-549-5125 MEDICAL $ 10,016 $ 12,968 $ 17,076 $ 9,307 $ 13,356 $ 11,857 27.40% 001-4800-549-5127 WORKERS COMP $ 5,018 $ 5,842 $ 6,543 $ 5,853 $ 5,853 $ 6,398 9.31% 001-4800-549-5131 EAP $ 15 $ 16 $ 15 $ 13 $ 13 $ 12 -7.69% 001-4800-519-5133 LIFE INSURANCE $ 36 $ 36 $ 23 $ 24 $ 24 $ 24 0.00% TOTAL WAGES & BENEFITS $ 97,813 $ 106,602 $ 87,547 $ 75,995 $ 84,724 $ 88,719 16.74% 001-4800-549-5200 OVERHEAD REIMBURSEMENTS $ - $ - $ - $ - $ (8,490) $ (11,588) 001-4800-549-5210 DEPT TOOLS & SUPPLIES $ 9,977 $ 7,350 $ 12,706 $ 14,000 $ 14,000 $ 14,000 0.00% 001-4800-549-5221 REPAIRS & MAINTENANCE $ - $ - $ 319 $ 500 $ 3,464 $ 500 0.00% 001-4800-549-5222 VEHICLE MAINTENANCE $ 37,225 $ 48,789 $ 54,060 $ 45,000 $ 63,315 $ 55,000 22.22% 001-4800-549-5224 FUELS $ 1,264 $ 2,548 $ 3,172 $ 2,700 $ 3,021 $ 2,900 7.41% 001-4800-549-5261 LIABILITY INSURANCE $ 1,534 $ 2,077 $ 2,406 $ 1,996 $ 1,996 $ 3,007 50.65% 001-4800-549-5262 PROPERTY INSURANCE $ 341 $ 650 $ 841 $ 711 $ 711 $ 1,339 88.33% 001-4800-549-5263 VEHICLE INSURANCE $ 765 $ 1,061 $ 1,022 $ 3,128 $ 3,128 $ 3,207 2.53% 001-4800-549-5264 ERMA $ 428 $ 630 $ 593 $ 314 $ 314 $ 331 5.41% 001-4800-549-5265 RISK MGT/RMA ADMIN FEES $ 101 $ 30 $ 4 $ 30 $ 30 $ 48 60.00% 001-4800-549-5270 PROFESSIONAL SERVICES $ 200 $ - $ 342 $ 500 $ 500 $ 500 0.00% 001-4800-549-5341 COVID-19 $ 130 $ - $ - $ - $ -
TOTAL MAINT. & OPERATIONS $ 51,965 $ 63,135 $ 75,465 $ 68,879 $ 81,988 $ 69,244 0.53% 001-4800-549-5701 CAPITAL OUTLAY $ - $ - $ 4,014 $ - $ - TOTAL, VEHICLE MAINT. $ 149,778 $ 169,737 $ 167,027 $ 144,874 $ 166,713 $ 157,963 9.03% TOTAL WAGES & BENEFITS $ 3,674,575 $ 4,102,588 $ 4,062,216 $ 4,178,009 $ 4,157,383 $ 4,431,298 6.06% TOTAL MAINT. & OPERATIONS $ 1,779,171 $ 1,627,829 $ 1,690,605 $ 2,021,726 $ 1,591,471 $ 1,648,339 -18.47% TOTAL DEBT SERVICE $ 4,355 $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 296,994 $ 203,249 $ 391,539 $ 701,418 $ 727,017 $ 181,500 -74.12% TOTAL TRANSFERS OUT $ 455,000 $ 1,572,439 $ 1,275,405 $ 598,000 $ 598,000 $ 648,000 8.36% TOTAL, GENERAL FUND $ 6,210,096 $ 7,506,105 $ 7,419,765 $ 7,499,153 $ 7,073,871 $ 6,909,137 -7.87% 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,
21%
Sales Tax, 20%
Transfers In,
Charges for 8%
Services, 0%
Motor Vehicle
In-Lieu, 21%
Other Taxes,
14%
Other
Revenue, 5%
Licenses
Permits &
Fees, 10%
City of Kingsburg General Fund
Revenue Estimates
2023-2024
Property Tax
22%
Motor Vehicle
In-Lieu
22%
Sales Tax
22%
Transfer In
8%
Other Taxes

14.94%
Licenses,
Permits & Fees
8%
Other Revenue
3%
Charges for
Services
0%
City of Kingsburg General Fund
Revenue Estimates
2024-2025
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
2021 2022 2023 2024 2025
$7,029,237
$7,363,205
$8,226,302
$7,247,739
$6,965,105

DOLLARS

FISCAL YEARS
General Fund Revenue Trend

Police
46%
City Council & Admin
22%
Planning & Building
9%
Community Service
7%
Fire
8%
City of Kingsburg General Fund
Expenditures
2024-2025
Estimates
Police
43%
City Council &
Admin
28%
Planning & Building
8%
Public Works
9%
Community Service
6%
Fire
6%
City of Kingsburg General Fund
Expenditures
2023-2024
Estimates
DEPARTMENTS # OF WAGES & MAINT & DEBT CAPITAL TRANSFERS GRAND

PERSONNEL BENEFITS OPERATIONS SERVICE OUTLAY OUT TOTAL
Mayor & Council 5.00 16,793 16,864 - - - 33,657
City Attorney 0.00 - 95,000 - - - 95,000
Non-Departmental 0.00 - 440,654 - 81,500 400,000 922,154 City Manager 1.00 302,868 7,397 - - - 310,265
City Clerk 1.00 178,375 15,003 - - - 193,378
Finance 1.28 251,004 36,910 - - - 287,914
Administrative Services 1.50 223,221 16,611 - - - 239,832 Community Development 2.50 383,860 204,973 - 42,000 - 630,833 Community Services & Recreation 2.35 128,201 67,577 - - 248,000 443,778 Police 17.75 2,623,744 519,979 - 53,000 - 3,196,723
Public Works Administration 0.34 72,779 13,935 - - - 86,714 Landscape Maintenance 1.70 161,734 59,055 - - - 220,789 Facility Maintenance 0.00 - 85,138 - 5,000 - 90,138
Vehicle & Equip Maintenance 0.67 88,719 69,244 - - - 157,963 2024-25 FUND TOTAL 35.09 $ 4,431,298 $ 1,648,339 $ - $ 181,500 $ 648,000 $ 6,909,137 2023-24 FUND TOTAL (ESTIMATED) 31.89 $ 4,157,383 $ 1,591,471 $ 727,017 $ 598,000 $ 7,073,871 2022-23 FUND TOTAL (ACTUAL) 31.89 $ 4,062,216 $ 1,690,605 $ - $ 391,539 $ 1,275,405 $ 7,419,765

CITY OF KINGSBURG

EXPENDITURE SUMMARY
2024-25 CITY MANAGERS PROPOSED BUDGET

GENERAL FUND

CITY COUNCIL
City Council FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 16,532 $ 19,698 $ 14,608 $ 16,793 $ 16,793 $ 16,793 0.00% Maintenance and Operation $ 9,463 $ 20,154 $ 29,301 $ 35,981 $ 22,214 $ 16,864 -53.13% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 25,995 $ 39,852 $ 43,909 $ 52,774 $ 39,007 $ 33,657 -36.22% $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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.
50%
50%
Expenses
Wages and Benefits
Maintenance and Operation

CITY ATTORNEY
City Attorney FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 61,324 $ 54,781 $ 81,588 $ 91,000 $ 91,000 $ 95,000 4.40% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 61,324 $ 54,781 $ 81,588 $ 91,000 $ 91,000 $ 95,000 4.40% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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

NON-DEPARTMENTAL
Non-Deparmtmental FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 524,224 $ 318,380 $ 443,839 $ 463,279 $ 448,691 $ 440,654 -4.88% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 193,674 $ 51,851 $ 71,877 $ 467,418 $ 496,984 $ 81,500 -82.56% Transfers out $ 300,000 $ 1,407,439 $ 1,090,405 $ 350,000 $ 350,000 $ 400,000 TOTAL EXPENDITURES $ 1,017,899 $ 1,777,670 $ 1,606,122 $ 1,280,697 $ 1,295,675 $ 922,154 -28.00% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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.
48%
9%
43%
Expenses
Maintenance and Operation
Capital Outlay
Transfers out

CITY MANAGER
City Manager FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 229,035 $ 338,335 $ 268,343 $ 271,395 $ 271,395 $ 302,868 11.60% Maintenance and Operation $ 12,080 $ 19,630 $ 16,621 $ 25,876 $ 5,082 $ 7,397 -71.41% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 241,115 $ 357,965 $ 284,964 $ 297,271 $ 276,477 $ 310,265 4.37% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

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.
98%
2% Expenses
Wages and Benefits
Maintenance and Operation

CITY CLERK
City Clerk FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 146,744 $ 156,701 $ 205,880 $ 171,009 $ 171,009 $ 178,375 4.31% Maintenance and Operation $ 13,127 $ 36,808 $ 10,021 $ 22,374 $ 11,371 $ 15,003 -32.94% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 159,871 $ 193,509 $ 215,901 $ 193,383 $ 182,380 $ 193,378 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

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.
92%
8% Expenses
Wages and Benefits
Maintenance and Operation

FINANCE
Finance FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 199,641 $ 207,657 $ 222,702 $ 238,320 $ 238,320 $ 251,004 5.32% Maintenance and Operation $ 32,360 $ 18,659 $ 38,029 $ 51,653 $ 36,794 $ 36,910 -28.54% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 232,002 $ 226,316 $ 260,731 $ 289,973 $ 275,114 $ 287,914 -0.71% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND
87%
13% 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.

ADMINISTRATIVE SERVICES
Administrative Services FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 117,511 $ 144,698 $ 182,315 $ 198,773 $ 213,951 $ 223,221 12.30% Maintenance and Operation $ 12,168 $ 6,358 $ 11,153 $ 24,336 $ 7,761 $ 16,611 -31.74% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 129,679 $ 151,056 $ 193,467 $ 223,109 $ 221,712 $ 239,832 7.50% 0 50000
100000
150000
200000
250000
300000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
93%
Expenses 7%
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.

PLANNING AND BUILDING
Planning and Building Permits FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 138,451 $ 281,200 $ 349,485 $ 390,302 $ 354,388 $ 383,860 -1.65% Maintenance and Operation $ 415,931 $ 473,788 $ 247,880 $ 248,153 $ 206,562 $ 204,973 -17.40% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 8,277 $ 61,149 $ 154,228 $ 84,000 $ - $ 42,000 -50.00% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 562,659 $ 816,137 $ 751,593 $ 722,455 $ 560,950 $ 630,833 -12.68% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
61%
32%
7%
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.

COMMUNITY SERVICES
Community Services FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 124,150 $ 241,535 $ 222,019 $ 142,150 $ 147,928 $ 128,201 -9.81% Maintenance and Operation $ 59,919 $ 72,476 $ 73,917 $ 84,290 $ 30,822 $ 67,577 -19.83% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ 10,175 $ 22,451 $ - $ - $ - 0.00%
Transfers out $ 155,000 $ 165,000 $ 185,000 $ 248,000 $ 248,000 $ 248,000 0.00% TOTAL EXPENDITURES $ 339,069 $ 489,186 $ 503,387 $ 474,440 $ 426,750 $ 443,778 -6.46% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
29%
15%
0%
56%
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.

POLICE
Police FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 2,399,114 $ 2,383,676 $ 2,294,169 $ 2,452,046 $ 2,448,386 $ 2,623,744 7.00% Maintenance and Operation $ 471,680 $ 418,348 $ 518,406 $ 734,814 $ 482,969 $ 519,979 -29.24% Debt Service $ 4,355 $ - $ - $ - $ - $ -
Capital Outlay $ 76,301 $ 26,223 $ 39,518 $ 90,000 $ 100,000 $ 53,000 -41.11% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,951,450 $ 2,828,247 $ 2,852,092 $ 3,276,860 $ 3,031,355 $ 3,196,723 -2.45% 0 500000
1000000
1500000
2000000
2500000
3000000
3500000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
82%
16%
2% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Funding includes 14 sworn and
three non-sworn positions. Capital expenditures
include ongoing fleet upgrades as well as HVAC
replacments. Does not include funding through
Measure E Public Safety Tax, School Resource
Officer or ACT Task Force Grant.

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

PUBLIC WORKS ADMINISTRATION
Public Works Administration FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 53,156 $ 56,496 $ 62,371 $ 66,795 $ 66,795 $ 72,779 8.96% Maintenance and Operation $ 11,311 $ 12,889 $ 16,244 $ 17,930 $ 11,518 $ 13,935 -22.28% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 15,000 $ 15,000 $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 64,466 $ 69,384 $ 78,614 $ 99,725 $ 93,313 $ 86,714 -13.05% 0 10000
20000
30000
40000
50000
60000
70000
80000
90000
100000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
84%
16%
0%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: There are no anticipated major
changes in the overall administration budget.

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

LANDSCAPE MAINTENANCE
Landscape Maintanence FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 152,429 $ 165,990 $ 152,777 $ 154,430 $ 143,693 $ 161,734 4.73% Maintenance and Operation $ 36,429 $ 42,408 $ 50,241 $ 67,337 $ 58,531 $ 59,055 -12.30% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ 22,613 $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 188,858 $ 208,398 $ 225,630 $ 221,767 $ 202,224 $ 220,789 -0.44% 0 50000
100000
150000
200000
250000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
73%
27%
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.

BUILDING & FACILITY MAINTENANCE
Building & Facility Maintanence FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 67,189 $ 71,682 $ 79,482 $ 85,824 $ 96,167 $ 85,138 -0.80% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 18,742 $ 53,851 $ 76,839 $ 45,000 $ - $ 5,000 -88.89% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 85,931 $ 125,533 $ 156,321 $ 130,824 $ 96,167 $ 90,138 -31.10% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
94%
6% Expenses
Maintenance and Operation
Capital Outlay
Budget Highlights: Includes contracts for janitorial
and HVAC services for all City owned buildings.

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

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

VEHICLE MAINTENANCE
Vehicle Maintanence FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 97,813 $ 106,602 $ 87,547 $ 75,995 $ 84,724 $ 88,719 16.74% Maintenance and Operation $ 51,965 $ 63,135 $ 75,465 $ 68,879 $ 81,988 $ 69,244 0.53% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ 4,014 $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 149,778 $ 169,737 $ 167,027 $ 144,874 $ 166,713 $ 157,963 9.03% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

EXPENSE TREND

TOTAL EXPENDITURES
56%
44%
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.

Downtown Business Improvement District
Business Improvement District FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 23-24 FY 24-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
District Levied License Fees $ 24,350 $ 29,295 $ 29,132 $ 28,000 $ 34,000 $ 31,000 TOTAL REVENUES $ 24,350 $ 29,295 $ 29,132 $ 28,000 $ 34,000 $ 31,000 10.71%

EXPENDITURES
$ - $ - $ - $ - $ - $ -
Maintenance and Operation
Professional Services $ 750 $ 26,600 $ 11,330 $ 25,000 $ 22,350 $ 30,000 20.00% Capital Outlay
TOTAL EXPENDITURES $ 750 $ 26,600 $ 11,330 $ 25,000 $ 22,350 $ 30,000 20.00% Net Revenue/(Expenditures) $ 23,600 $ 2,695 $ 17,802 $ 3,000 $ 11,650 $ 1,000 -66.67% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Bala $ 23,600 $ 2,695 $ 17,802 $ 3,000 $ 11,650 $ 1,000 -66.67% Beginning Fund Balance July 1 $ - $ 23,600 $ 26,295 $ 44,097 $ 44,097 $ 55,747 26.42% Ending Fund Balance June 30 $ 23,600 $ 26,295 $ 44,097 $ 47,097 $ 55,747 $ 56,747 20.49% 0 5000
10000
15000
20000
25000
30000
35000
FY 20/21 FY 21/22 FY 22/23 FY 23-24 FY 24-25

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

FIBER OPTIC LOAN
FIBER OPTIC LOAN FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Repayment for Fiber Optic Loan $ - $ - $ - $ - $ 25,727 $ 54,000 Interest for Fiber Optic Loan $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ 25,727 $ 54,000

EXPENDITURES
Fiber Optic-ARPA Fund $ - $ - $ 1,000,000 $ - $ - $ -
Fiber Optic Loan-Gral Fund $ - $ - $ 1,833,037 $ 271,918 $ 271,918 $ - TOTAL EXPENDITURES $ - $ - $ 2,833,037 $ 271,918 $ 271,918 $ - Net Revenue/(Expenditures) $ - $ - $ (2,833,037) $ (271,918) $ (246,191) $ 54,000 Changes in Fund Balance-not to be paid back $ 1,000,000 Net Increase/(Decrease) in Fund Balance $ - $ - $ (1,833,037) $ (271,918) $ (246,191) $ 54,000 Beginning Fund Balance July 1 $ - $ - $ - $ (1,833,037) $ (1,833,037) $ (2,079,228) Ending Fund Balance June 30 $ - $ - $ (1,833,037) $ (2,104,955) $ (2,079,228) $ (2,025,228) 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. The loan is a 4% interest loan up to $2.2M, with all principle and interest to be paid within an 8-year period.

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.

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, 2023 654,342 86,096 1,660,683 2,895,119 Estimated Fund Balance, June 30, 2024 591,613 67,088 1,469,427 2,523,424 Revenues:

Taxes 362,164 15,075 569,648 233,425 8,170 281,372 1,469,854 Miscellaneous-SB1 333,198 - - - - - 333,198
Interest 11,353 2,584 32,861 8,466 - - 55,264
Transfers from Other Funds - - - - - 20,000 20,000
Total Revenue 706,715 17,659 602,509 241,891 8,170 301,372 1,878,316 Expenses:

Wages & Benefits 254,612 - - - - - 254,612
Departmanent Tools & Supplies 10,000 - 38,000 5,000 - 52,000 105,000 Utilities - - - - - - -
Street Lights & Signals 12,700 - 80,883 - - 90,000 183,583 Vehicle Maintenance - - - - - 3,500 3,500
Fuels 3,500 - - - - - 3,500
Repairs & Maintenance - - - 5,000 - 5,000 10,000
Insurance 14,762 - - - - 14,762
Sidewalk Repair - 10,000 - - 6,650 35,000 51,650
Professional Service 20,000 - 76,854 64,854 - 65,000 226,708 Street Striping Program - - 15,000 15,000 - - 30,000
Audit - - - - - - -
Overhead 30,475 - 17,181 - - 11,946 59,602
Total Maintenance & Operations 346,049 10,000 227,918 89,854 6,650 262,446 942,917 Capital Outlay Projects: -
Summer 2024 Streets 452,387 226,194 - 678,581
15th/16th/17th; Stroud to New Dev. - - - - -
- - - - - -
SB1 225,000 - - - - - 225,000
Draper St. (TOD match) - - - - - - -
- - - - - -
Slurry Seal Project 125,000 - $ - 125,000
Total Capital Oulay 225,000 - 577,387 226,194 - - 1,028,581 Transfers to Other Funds - - - - -
Total Expenses 571,049 10,000 805,305 316,048 6,650 262,446 1,971,498 Net Result 135,666 7,659 (202,796) (74,157) 1,520 38,926 (93,182) Projected Fund Balance, June 30, 2025 727,278 74,747 1,266,631 361,585 2,430,242 Measure C Fund
City of Kingsburg
Summary of Special Revenue Funds
2024-25 Fiscal Year Budget
493,997
395,296
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

GAS TAX
102-0000-403-0601 2105 $ 65,634 $ 72,336 $ 71,189 $ 82,064 $ 79,772 $ 81,207 -1.04% 102-0000-403-0602 2106 $ 37,824 $ 42,206 $ 42,038 $ 45,802 $ 45,078 $ 45,844 0.09% 102-0000-403-0603 2107 $ 88,815 $ 86,440 $ 100,019 $ 98,570 $ 108,020 $ 110,745 12.35% 102-0000-403-0604 2107.5 $ 3,000 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 0.00% 102-0000-403-0605 2103 $ 85,952 $ 103,147 $ 101,925 $ 123,926 $ 120,297 $ 121,368 -2.06% 102-0000-404-0600 TRAFFIC CONG.RELIEF SB1 $ - $ - $ - $ - $ - 102-0000-404-0606 ROAD MAINT & REHAB SB1 $ 250,985 $ 259,950 $ 276,195 $ 309,151 $ 312,068 $ 333,198 7.78% SUB-TOTAL, TAXES $ 532,210 $ 567,079 $ 591,367 $ 662,513 $ 668,235 $ 695,362 4.96% 102-0000-451-0100 MISCELLANEOUS $ - $ - $ - $ - $ - $ - 102-0000-451-0101 INTEREST $ 2,005 $ 2,010 $ 17,445 $ 2,000 $ 17,500 $ 11,353 467.65% 102-0000-451-0102 TRANSFER FROM CALPERS UAL FUND $ - $ - $ - $ - $ - $ - TOTAL, GAS TAX $ 534,214 $ 569,089 $ 608,812 $ 664,513 $ 685,735 $ 706,715 6.35% LTF 3
103-0000-403-0701 ARTICLE 3 $ 9,947 $ 10,934 $ - $ 14,466 $ 14,466 $ 15,075 4.21% 103-0000-451-0101 INTEREST $ 408 $ 340 $ 2,574 $ 500 $ 4,000 $ 2,584 416.80% 103-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, LTF 3 $ 10,355 $ 11,274 $ 2,574 $ 14,966 $ 18,466 $ 17,659 17.99% LTF 8
104-0000-403-0702 ARTICLE 8 $ 200,106 $ 399,298 $ 667,912 $ 653,183 $ 608,000 $ 569,648 -12.79% 104-0000-423-0607 STREET GRANTS $ - $ - $ - $ -
104-0000-451-0101 INTEREST $ 8,417 $ 6,233 $ 44,099 $ 10,000 $ 45,000 $ 32,861 228.61% 104-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 242,500 $ 242,500 TOTAL, LTF 8 $ 208,523 $ 405,531 $ 712,011 $ 905,683 $ 895,500 $ 602,509 -33.47%

MEASURE C
105-0000-403-0801 STREET MAINTENANCE $ 211,906 $ 242,985 $ 230,183 $ 235,486 $ 235,486 $ 233,425 -0.88% 105-0000-403-0802 ADA COMPLIANCE $ 7,085 $ 8,115 $ 7,696 $ 8,242 $ 8,242 $ 8,170 -0.87% 105-0000-403-0803 FLEXIBLE FUNDING $ 250,925 $ 289,538 $ 277,193 $ 283,757 $ 283,757 $ 281,372 -0.84% 105-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ 20,000 SUB-TOTAL, TAXES $ 469,916 $ 540,638 $ 515,072 $ 527,485 $ 527,485 $ 542,967 2.94% 105-0000-451-0101 INTEREST $ 1,557 $ 2,192 $ 17,068 $ 5,000 $ 5,000 $ 8,466 TOTAL, MEASURE C $ 471,473 $ 542,830 $ 532,140 $ 532,485 $ 532,485 $ 551,433 3.56% TOTAL TAXES $1,212,179 $1,517,949 $ 1,774,351 $ 1,857,647 $ 1,818,186 $ 1,823,052 TOTAL MISCELLANEOUS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 12,386 $ 10,774 $ 81,185 $ 17,500 $ 71,500 $ 55,264 TOTAL FROM OTHER FUNDS $ - $ - $ - $ 242,500 $ 242,500 $ - $1,224,564 $1,528,723 $ 1,855,536 $ 2,117,647 $ 2,132,186 $ 1,878,316 -11.30% Revenues $1,224,564 $1,528,723 $ 1,855,536 $ 2,117,647 $ 2,132,186 $ 1,878,316 Expenses $1,309,374 $1,144,480 $ 1,598,477 $ 2,501,302 $ 2,503,881 $ 1,971,498 $ (84,810) $ 384,243 $ 257,059 $ (383,655) $ (371,695) $ (93,182)

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 as of FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/2/2024 PROPOSED Change

GAS TAX
102-9100-549-5101 SALARIES $ 139,586 $ 141,579 $ 134,943 $ 142,716 $ 71,668 $ 147,656 3.46% 102-9100-549-5102 OVERTIME $ 1,720 $ 8,067 $ 4,695 $ 5,500 $ 4,138 $ 5,500 0.00% 102-9100-549-5121 FICA $ 10,503 $ 11,046 $ 10,552 $ 11,339 $ 5,455 $ 11,716 3.33% 102-9100-549-5122 PERS UAL $ 27,381 $ 18,399 $ 17,792 $ 13,554 $ 10,166 $ 16,196 19.49% 102-9100-549-5123 PERS $ 13,036 $ 13,339 $ 13,365 $ 16,419 $ 7,957 $ 17,058 3.89% 102-9100-549-5125 MEDICAL $ 44,691 $ 35,493 $ 50,790 $ 36,721 $ 30,934 $ 41,663 13.46% 102-9100-549-5127 WORKERS COMP $ 11,541 $ 13,438 $ 14,942 $ 13,463 $ 10,097 $ 14,716 9.31% 102-9100-549-5131 EAP $ 26 $ 30 $ 31 $ 31 $ 23 $ 24 -22.58% 102-9100-549-5133 LIFE INSURANCE $ 83 $ 83 $ 79 $ 83 $ 61 $ 83 -0.24% TOTAL WAGES & BENEFITS $ 248,566 $ 241,474 $ 247,189 $ 239,826 $ 140,500 $ 254,612 6.17% 102-9100-549-5210 DEPT TOOLS & SUPPLIES $ 6,674 $ 7,414 $ 7,859 $ 10,000 $ 4,527 $ 10,000 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS $ 9,426 $ 10,170 $ 11,099 $ 10,000 $ 9,081 $ 12,700 27.00% 102-9100-549-5224 FUELS $ - $ 5,213 $ 5,266 $ 5,400 $ 2,495 $ 3,500 -35.19% 102-9100-549-5261 LIABILITY INSURANCE $ 2,754 $ 3,929 $ 4,834 $ 4,825 $ 3,619 $ 6,332 31.23% 102-9100-549-5262 PROPERTY INSURANCE $ 613 $ 1,229 $ 1,690 $ 1,719 $ 1,289 $ 2,819 63.99% 102-9100-549-5263 VEHICLE INSURANCE $ 2,297 $ 3,182 $ 3,066 $ 4,692 $ 569 $ 4,811 2.54% 102-9100-549-5264 ERMA $ 768 $ 1,192 $ 1,191 $ 759 $ 3,519 $ 698 -8.04% 102-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 181 $ 58 $ 8 $ 72 $ 54 $ 102 41.67% 102-9100-549-5270 PROFESSIONAL SERVICES $ 25,585 $ 31,857 $ 29,498 $ 28,000 $ 26,289 $ 20,000 -28.57% 102-9100-549-5501 TRANSFER OUT-OVERHEAD $ 24,917 $ 26,522 $ 26,879 $ 29,572 $ 22,179 $ 30,475 3.05% TOTAL MAINT. & OPERATIONS $ 73,215 $ 90,765 $ 91,391 $ 95,039 $ 73,621 $ 91,437 -3.79% 102-9100-549-5701 CAPITAL OUTLAY $ - $ 150,000 $ - $ - $ - $ 225,000 102-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 102-9100-549-5706 21ST AVENUE REPAIRS $ - $ - $ - $ - $ - $ - 102-9100-549-5707 MARION ST (CAPE SEAL SIERRA-LEWIS $ 350,082 $ - $ - $ - $ - $ - 102-9100-549-5708 TRUCK REPLACEMENT F-150 STREETS/PRK $ - $ - $ - $ - $ - $ - 102-9100-549-5709 22ND AVE (SIERRA-ORANGE) $ - $ - $ - $ 242,489 $ 242,489 $ - -100.00% 102-9100-549-5710 SB1-18TH AVE EARL TO KERN $ - $ - $ 6,926 $ 218,235 $ 218,235 $ - -100.00% TOTAL CAPITAL OUTLAY $ 350,082 $ 150,000 $ 6,926 $ 460,724 $ 460,724 $ 225,000 -51.16% TOTAL, GAS TAX $ 671,863 $ 482,239 $ 345,506 $ 795,588 $ 674,845 $ 571,049 -28.22% LTF 3
103-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 103-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 103-9100-549-5702 SIDEWALKS INSTALLATION-18TH AVE $ - $ - $ - $ - $ - $ - 103-9100-549-5703 MADSEN AVE BIKE PATH (STROUD-KAMM) $ - $ - $ - $ - $ - $ - 103-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 37,474 $ - $ 10,000 TOTAL, LTF 3 $ - $ - $ - $ 37,474 $ - $ 10,000 -73.31%
LTF 8
DEPT TOOLS & SUPPLIES $ - $ 786 $ 1,903 $ 3,000 $ 122 $ 38,000 1166.67% 104-9100-549-5218 UTILITIES $ - $ - $ 1,251 $ - $ -
104-9100-549-5219 STREET LIGHTS & SIGNALS $ 49,541 $ 67,154 $ 78,062 $ 62,000 $ 53,329 $ 80,883 30.46% 104-9100-549-5270 PROFESSIONAL SERVICES $ - $ 6,346 $ 13,843 $ 102,231 $ 13,532 $ 76,854 -24.82% 104-9100-549-5275 STREET STRIPING PROGRAM $ 9,470 $ 3,961 $ 51,387 $ 20,000 $ - $ 15,000 -25.00% 104-9100-549-5501 TRANSFER OUT-OVERHEAD $ 9,000 $ 8,812 $ 7,555 $ 11,283 $ 8,462 $ 17,181 52.27% TOTAL MAINT. & OPERATIONS $ 68,011 $ 87,058 $ 154,001 $ 198,514 $ 75,446 $ 227,918 14.81% 104-9100-549-5701 CAPITAL OUTLAY $ 220,217 $ 358,032 $ 13,651 $ 422,500 $ - $ 452,387 7.07% 104-9100-549-5705 SIGNAGE UPDATES $ - $ - $ - $ - $ - $ - 104-9100-549-5761 BETHEL AVE IMPROVEMENTS $ - $ - $ - $ - $ - $ - 104-9100-549-5762 SLURRY SEAL PROJECTS $ - $ 5,499 $ 200,290 $ 150,000 $ 150,772 $ 125,000 -16.67% 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 $ - $ - $ - $ 305,864 $ 305,864 $ - -100.00% TOTAL CAPITAL OUTLAY $ 220,217 $ 363,530 $ 213,941 $ 878,364 $ 456,636 $ 577,387 -34.27% 104-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, LTF 8 $ 288,227 $ 450,589 $ 367,943 $ 1,076,878 $ 532,082 $ 805,305 -25.22%

MEASURE C - STREET MAINTENANCE
105-9200-549-5210 DEPT TOOLS & SUPPLIES $ - $ 16,569 $ 468 $ 5,000 $ 3,587 $ 5,000 105-9200-549-5229 REPAIRS & MAINTENANCE $ 5,024 $ 3,104 $ 1,464 $ 5,000 $ 1,028 $ 5,000 0.00% 105-9200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ 64,854 105-9200-549-5505 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 5,024 $ 19,673 $ 1,932 $ 10,000 $ 4,615 $ 74,854 648.54% 105-9200-549-5701 CAPITAL OUTLAY $ 125,400 $ 8,912 $ 34,051 $ 150,000 $ 160,014 $ 226,194 105-9200-549-5708 ALLEY IMPROVEMENTS-PEDESTRIAN $ 45,622 $ - $ - $ - $ - $ - 105-9200-549-5709 ANNUAL STREET STRIPING $ - $ - $ 149,747 $ - $ - $ 15,000 TOTAL CAPITAL OUTLAY $ 171,022 $ 8,912 $ 183,798 $ 150,000 $ 160,014 $ 241,194 60.80% TOTAL, ST. MAINTENANCE $ 176,046 $ 28,585 $ 185,730 $ 160,000 $ 164,629 $ 316,048 97.53%

MEASURE C - ADA COMPLIANCE
105-9300-549-5210 DEPT TOOLS & SUPPLIES $ - $ - $ - $ - $ - $ - 105-9300-549-5229 REPAIRS & MAINTENANCE $ - $ - $ 4,823 $ - $ - $ - 0.00% 105-9300-549-5230 SIDEWALK REPAIR $ 3,800 $ 5,200 $ 6,650 $ 6,650 $ 6,650 $ 6,650 0.00%

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024-25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 as of FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/2/2024 PROPOSED Change

CITY OF KINGSBURG

SPECIAL REVENUE FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024-25
105-9300-549-5501 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - 0.00% TOTAL, ADA COMPLIANCE $ 3,800 $ 5,200 $ 11,473 $ 6,650 $ 6,650 $ 6,650 0.00%

MEASURE C - FLEXIBLE FUNDING
105-9400-549-5210 DEPT TOOLS & SUPPLIES $ 6,155 $ 8,972 $ 8,995 $ 10,000 $ 7,053 $ 52,000 420.00% 105-9400-549-5219 STREET LIGHTS & SIGNALS $ 77,988 $ 81,963 $ 92,296 $ 76,000 $ 79,206 $ 90,000 18.42% 105-9400-549-5222 VEHICLE MAINTENANCE $ 8,979 $ 2,230 $ 2,323 $ 3,500 $ - $ 3,500 0.00% 105-9400-549-5229 REPAIRS & MAINTENANCE $ - $ 299 $ 3,708 $ 5,000 $ 5,082 $ 5,000 0.00% 105-9400-549-5230 SIDEWALK REPAIR $ 9,619 $ 19,430 $ 19,928 $ 50,000 $ 17,970 $ 35,000 -30.00% 105-9400-549-5270 PROFESSIONAL SERVICES $ 36,475 $ 41,200 $ 39,712 $ 35,000 $ 7,300 $ 65,000 85.71% 105-9400-549-5501 TRANSFER OUT-OVERHEAD $ 11,090 $ 11,530 $ 10,677 $ 11,766 $ 8,825 $ 11,946 1.53% TOTAL, MAINT. & OPERATIONS $ 150,307 $ 165,623 $ 177,638 $ 191,266 $ 125,436 $ 262,446 37.21% 105-9400-549-5765 CURB RAMP INSTALLATION ADA $ - $ - $ 61,820 $ - $ - $ - 105-9400-549-5766 EXAMINE OPTIONS-DOWNTOWN PARKING $ - $ - $ 385,913 $ 73,445 $ 73,565 $ - 105-9400-549-5767 GOLDEN STATE BLVD $ 19,130 $ 12,245 $ 62,454 $ 160,000 $ 160,000 $ - TOTAL CAPITAL OUTLAY $ 19,130 $ 12,245 $ 510,188 $ 233,445 $ 233,565 $ - TOTAL , FLEXIBLE $ 169,437 $ 177,868 $ 687,826 $ 424,711 $ 359,001 $ 262,446 -38.21% TOTAL, MEASURE C $ 349,283 $ 211,653 $ 885,029 $ 591,361 $ 530,280 $ 585,144 -1.05% TOTAL WAGES & BENEFITS $ 248,566 $ 241,474 $ 247,189 $ 239,826 $ 140,500 $ 254,612 6.17% TOTAL MAINT. & OPERATIONS $ 255,349 $ 321,456 $ 391,324 $ 448,848 $ 246,301 $ 603,703 34.50% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 760,452 $ 534,687 $ 914,853 $ 1,760,007 $ 1,310,939 $ 1,053,581 -40.14% TOTAL TRANSFERS OUT $ 45,007 $ 46,863 $ 45,110 $ 52,622 $ 39,466 $ 59,602 13.27% TOTAL, SPECIAL REVENUE FUNDS $ 1,309,374 $ 1,144,480 $ 1,598,477 $ 2,501,302 $ 1,737,207 $ 1,971,498 -21.18% Revenues $ 1,224,564 $ 1,528,723 $ 1,855,536 $ 2,117,647 $ 872,893 $ 1,878,316 -11.30% Expenses $ 1,309,374 $ 1,144,480 $ 1,598,477 $ 2,501,302 $ 1,737,207 $ 1,971,498 -21.18% $ (84,810) $ 384,243 $ 257,059 $ (383,655) $ (864,314) $ (93,182) -75.71%

GAS TAX FUND
Gas Tax FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Gas Tax Section-2105 $ 65,634 $ 72,336 $ 71,189 $ 82,064 $ 79,772 $ 81,207 -1.04% Gas Tax Section- 2106 $ 37,824 $ 42,206 $ 42,038 $ 45,802 $ 45,078 $ 45,844 0.09% Gas Tax Section-2107 $ 88,815 $ 86,440 $ 100,019 $ 98,570 $ 108,020 $ 110,745 12.35% Gas Tax Section- 2107.5 $ 3,000 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 0.00% Gas Tax Section-2103 $ 85,952 $ 103,147 $ 101,925 $ 123,926 $ 120,297 $ 121,368 -2.06% Traffic Cong. Relief SB1 $ - $ - $ - $ - $ - $ -
Road Maint and Rehab SB1 $ 250,985 $ 259,950 $ 276,195 $ 309,151 $ 312,068 $ 333,198 7.78% Miscellaneous $ - $ - $ - $ - $ - $ -
Interest $ 2,005 $ 2,010 $ 17,445 $ 2,000 $ 17,500 $ 11,353 TOTAL REVENUES $ 534,214 $ 569,089 $ 608,812 $ 664,513 $ 685,735 $ 706,715 6.35%

EXPENDITURES
Wages and Benefits $ 248,566 $ 241,474 $ 247,189 $ 239,826 $ 192,667 $ 254,612 6.17% Maintenance and Operation $ 73,215 $ 90,765 $ 91,391 $ 95,039 $ 95,074 $ 91,437 -3.79% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 350,082 $ 150,000 $ 6,926 $ 460,724 $ 460,724 $ 225,000 -51.16% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 671,863 $ 482,239 $ 345,506 $ 795,588 $ 748,465 $ 571,049 -28.22% Net Revenue/(Expenditures) $ (137,649) $ 86,850 $ 263,306 $ (131,075) $ (62,730) $ 135,666 -203.50% Other Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ (137,650) $ 86,850 $ 263,306 $ (131,075) $ (62,730) $ 135,666 -203.50% Beginning Fund Balance July 1 $ 441,837 $ 304,187 $ 391,036 $ 654,342 $ 654,342 $ 591,613 -9.59% Adjustment to Fund Balance $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 304,187 $ 391,036 $ 654,342 $ 523,267 $ 591,613 $ 727,277 38.99% 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
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 74%
26%
Gas Tax Expenses
Wages and Benefits
Maintenance and
Operation
22%
13%
31% 1%
33%
0%
Gas Tax Revenues
Gas Tax Section-2105
Gas Tax Section- 2106
Gas Tax Section-2107
Gas Tax Section- 2107.5
Gas Tax Section-2103
Miscellaneous
LOCAL TRANSPORTATION FUND ARTICLE 3
LTF Article 3 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Article 3 $ 9,947 $ 10,934 $ - $ 14,466 $ 14,466 $ 15,075 4.21% Interest $ 408 $ 340 $ 2,574 $ 500 $ 4,000 $ 2,584
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 10,355 $ 11,274 $ 2,574 $ 14,966 $ 18,466 $ 17,659 17.99%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 37,474 $ 37,474 $ 10,000
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ 37,474 $ 37,474 $ 10,000 Net Revenue/(Expenditures) $ 10,355 $ 11,274 $ 2,574 $ (22,508) $ (19,008) $ 7,659 -134.03% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 10,355 $ 11,274 $ 2,574 $ (22,508) $ (19,008) $ 7,659 -134.03% Beginning Fund Balance July 1 $ 61,894 $ 72,249 $ 83,522 $ 86,096 $ 86,096 $ 67,088 -22.08% Ending Fund Balance June 30 $ 72,249 $ 83,522 $ 86,096 $ 63,588 $ 67,088 $ 74,747 17.55% $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administered and disbursed by the 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
78%

REVENUES
Article 3
Interest
LOCAL TRANSPORTATION ARTICLE 8
LTF Article 8 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Article 8 $ 200,106 $ 399,298 $ 667,912 $ 653,183 $ 608,000 $ 569,648 -12.79% Interest $ 8,417 $ 6,233 $ 44,099 $ 10,000 $ 45,000 $ 32,861 From Other Funds $ - $ - $ - $ 242,500 $ 242,500 $ -
TOTAL REVENUES $ 208,523 $ 405,531 $ 712,011 $ 905,683 $ 895,500 $ 602,509 -33.47%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 68,011 $ 87,058 $ 154,001 $ 198,514 $ 207,620 $ 227,918 14.81% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 220,217 $ 363,530 $ 213,941 $ 878,364 $ 879,136 $ 577,387 -34.27% Transfers to Other Funds $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 288,227 $ 450,589 $ 367,943 $ 1,076,878 $ 1,086,756 $ 805,305 -25.22% Net Revenue/(Expenditures) $ (79,705) $ (45,058) $ 344,068 $ (171,195) $ (191,256) $ (202,796) 18.46% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ (79,705) $ (45,058) $ 344,068 $ (171,195) $ (191,256) $ (202,796) 18.46% Beginning Fund Balance July 1 $ 1,441,378 $ 1,361,673 $ 1,316,615 $ 1,660,683 $ 1,660,683 $ 1,469,427 -11.52% Ending Fund Balance June 30 $ 1,361,673 $ 1,316,615 $ 1,660,683 $ 1,489,488 $ 1,469,427 $ 1,266,631 -14.96% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 28%
72%

EXPENSES
Maintenance and Operation
Capital Outlay
95%
5%
REVENUES 0%
Article 8
Interest
From Other Funds

MEASURE C FUND
Measure C FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Measure C Taxes-Street Maintenance $ 211,906 $ 242,985 $ 230,183 $ 235,486 $ 235,486 $ 233,425 -0.88% Measure C Taxes-ADA $ 7,085 $ 8,115 $ 7,696 $ 8,242 $ 8,242 $ 8,170 -0.87% Measure C Taxes-Flexible Funding $ 250,925 $ 289,538 $ 277,193 $ 283,757 $ 283,757 $ 281,372 -0.84% Interest $ 1,557 $ 2,192 $ 17,068 $ 5,000 $ 5,000 $ 8,466 Transfers In $ - $ - $ - $ - $ - $ 20,000
TOTAL REVENUES $ 471,473 $ 542,830 $ 532,140 $ 532,485 $ 532,485 $ 551,433 3.56%

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 159,130 $ 190,496 $ 191,043 $ 207,916 $ 237,607 $ 343,950 65.43% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 190,152 $ 21,157 $ 693,986 $ 383,445 $ 393,579 $ 241,194 -37.10% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 349,283 $ 211,653 $ 885,029 $ 591,361 $ 631,186 $ 585,144 -1.05% Net Revenue/(Expenditures) $ 122,190 $ 331,178 $ (352,889) $ (58,876) $ (98,701) $ (33,711) -42.74% Changes in Fund Balance $ 1 $ 1 $ (1)
Net Increase/(Decrease) in Fund Balance $ 122,191 $ 331,179 $ (352,891) $ (58,876) $ (98,701) $ (33,711) -42.74% Beginning Fund Balance July 1 $ 393,519 $ 515,710 $ 846,888 $ 493,997 $ 493,997 $ 395,296 -19.98% Ending Fund Balance June 30 $ 515,710 $ 846,888 $ 493,997 $ 435,121 $ 395,296 $ 361,585 -16.90% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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.
59%
41%
Expenses
Maintenance and Operation
Capital Outlay 45%
1%
54%
Revenues
Measure C Taxes-Street Maintenance
Measure C Taxes-ADA
Measure C Taxes-Flexible Funding
Measure E Measure E
Police Fire Total
Actual Fund Balance, June 30, 2023 1,088,856
Estimated Fund Balance, June 30, 2024 303,361
Revenues:

Measure E (1% Voter Approved Tax) 2,727,000
Transfers from Other Funds 160,824
Fire Marshal Services -
Total Revenue 2,887,824
Expenses:

Wages & Benefits 1,489,301 876,976 2,366,277
Departmanent Tools & Supplies 31,400 45,000 76,400
Communications 9,000 - 9,000
Vehicle Maintenance 11,000 - 11,000
Fuels 35,000 24,000 59,000
Repairs & Maintenance 2,000 - 2,000
Insurance 72,050 37,472 109,522
Professional Services 9,000 64,000 73,000
Training & Education 50,000 12,000 62,000
Total Maintenance & Operations 1,708,751 1,059,448 2,768,199 Capital Outlay Projects:

Capital Outlay-Engine - 100,000 100,000
Police Patrol Cars 48,000 - 48,000
Police Department Remodel - - -
Emergency Operations Plan - 20,000 20,000
Body Worn Camaras 80,000 80,000
Radios/Communications - - -
SCBA Refilling Station - - -
Protective Clothing - 15,000 15,000
Facility-Overhead Doors/HVAC - - -
Admin Vehicle - - -
Fire Hose - 5,000 5,000
Roof/Floor Improvement - - -
Hiring Software - - -
Total Capital Oulay 128,000 140,000 268,000
Transfers to Other Funds 51,000 - 51,000
Total Expenses 1,887,751 1,199,448 3,087,199
Net Result (199,376)
Projected Fund Balance, June 30, 2025 $103,985 103,985
Measure E Fund
City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2024-25 Fiscal Year Budget
$1,088,856
$303,361
$2,727,000
$160,824
$2,887,824
($199,376)
$0
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUA ADOPTED PROJECTED PROPOSED Change

MEASURE E - REVENUES
106-0000-404-0400 MEASURE E TAX $ 2,313,063 $ 2,755,717 $ 2,676,961 $ 2,796,000 $ 2,668,000 $ 2,697,000 -3.54% 106-0000-451-0101 INTEREST $ 3,334 $ 5,851 $ 34,228 $ 12,000 $ 45,000 $ 30,000 150.00% 106-0000-462-0100 MISCELLANEOUS $ - $ 5,366 $ - $ - $ 14,020 $ - 106-0000-404-0401 TRANSFER FROM UAL/CFD $ - $ - $ - $ 60,000 $ 37,555 $ 160,824 168.04% 106-0000-404-0402 FIRE MARSHAL SERVICES $ - $ - $ - $ - $ - $ - TOTAL MEASURE E REVENUE 2,316,396.96 $2,766,934 $2,711,189 $ 2,868,000 $2,764,575 $ 2,887,824 0.69% Revenues $ 2,316,397 $2,766,934 $2,711,189 $ 2,868,000 $2,764,575 $ 2,887,824 0.69% Expenses $ 1,557,387 $2,274,701 $3,479,507 $ 3,537,938 $3,526,050 $ 3,087,199 -12.74% $ 759,010 $ 492,233 $ (768,318) $ (669,938) $ (761,475) $ (199,376) -70.24%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUND

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024-25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

MEASURE E POLICE
106-3400-549-5101 SALARIES $ 182,935 $ 489,643 $ 845,688 $ 950,286 $ 1,033,118 $ 900,926 -5.19% 106-3400-549-5102 OVERTIME $ 25,192 $ 46,383 $ 58,592 $ 80,000 $ 70,000 $ 60,000 -25.00% 106-3400-549-5106 SPECIAL PROJECT OT $ 2,324 $ 52,587 $ 42,554 $ 50,000 $ 40,000 $ 50,000 0.00% 106-3400-549-5121 FICA $ 16,073 $ 40,145 $ 71,705 $ 82,642 $ 87,449 $ 77,336 -6.42% 106-3400-549-5122 PERS-UAL $ 1,946 $ 89,074 $ 115,312 $ 90,321 $ 90,321 $ 98,819 9.41% 106-3400-549-5123 PERS-PAYROLL $ 21,914 $ 58,956 $ 121,593 $ 125,992 $ 125,992 $ 148,042 17.50% 106-3400-549-5125 MEDICAL $ 7,038 $ 39,461 $ 77,166 $ 80,353 $ 80,353 $ 73,491 -8.54% 106-3400-549-5127 WORKERS COMP $ 18,573 $ 21,625 $ 24,217 $ 72,806 $ 72,806 $ 71,942 -1.19% 106-3400-549-5129 UNIFORM ALLOWANCE $ 3,614 $ 2,933 $ 5,595 $ 10,200 $ 10,200 $ 8,200 -19.61% 106-3400-549-5131 EAP $ 25 $ 52 $ 121 $ 161 $ 161 $ 140 -13.04% 106-3400-549-5133 LIFE INSURANCE $ 99 $ 261 $ 381 $ 429 $ 429 $ 405 -5.59% TOTAL WAGES & BENEFITS $ 279,733 $ 841,120 $ 1,362,925 $ 1,543,190 $ 1,610,828 $ 1,489,301 -3.49% 106-3400-549-5201 OFFICE SUPPLIES $ - $ 3,134 $ 4,690 $ 6,600 $ 6,600 $ 5,400 -18.18% 106-3400-549-5208 SAFETY EQUIPMENT $ 12,303 $ 5,914 $ 9,770 $ 12,000 $ 12,000 $ 20,600 71.67% 106-3400-549-5209 SCREENING PERSONNEL $ 6,317 $ 10,301 $ 19,992 $ 6,000 $ 6,000 $ 9,000 50.00% 106-3400-549-5210 DEPT TOOLS $ 1,290 $ 3,687 $ 7,213 $ 6,600 $ 6,600 $ 5,400 -18.18% 106-3400-549-5216 COMMUNICATIONS $ 492 $ 3,867 $ 16,047 $ 11,000 $ 11,000 $ 9,000 -18.18% 106-3400-549-5222 VEHICLE MAINTENANCE $ 1,880 $ 7,187 $ 3,955 $ 10,000 $ 10,000 $ 11,000 10.00% 106-3400-549-5224 FUELS $ 7,090 $ 22,323 $ 30,973 $ 34,000 $ 34,000 $ 35,000 2.94% 106-3400-549-5226 EQUIPMENT MAINTENANCE $ - $ 212 $ 275 $ 2,000 $ 2,000 $ 2,000 0.00% 106-3400-549-5261 LIABILITY INSURANCE $ 2,668 $ 6,926 $ 19,076 $ 25,528 $ 25,528 $ 36,407 42.62% 106-3400-549-5262 PROPERTY INSURANCE $ 593 $ 2,166 $ 6,668 $ 9,093 $ 9,093 $ 16,211 78.28% 106-3400-549-5263 VEHICLE INSURANCE $ 2,297 $ 3,182 $ 3,066 $ 14,076 $ 14,076 $ 14,834 5.39% 106-3400-549-5264 ERMA $ 744 $ 2,101 $ 4,699 $ 4,018 $ 4,018 $ 4,013 -0.12% 106-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 175 $ 102 $ 31 $ 380 $ 380 $ 585 53.95% 106-3400-549-5296 TRAINING & EDUCATION $ 7,365 $ 15,572 $ 21,685 $ 50,000 $ 50,000 $ 50,000 0.00% TOTAL MAINT. & OPERATIONS $ 43,214 $ 86,674 $ 148,139 $ 191,295 $ 191,295 $ 219,450 14.72% 106-3400-549-5701 CAPITAL OUTLAY $ 76,318 $ 202,879 $ - $ - $ - $ - 106-3400-549-5713 PD REMODEL $ - $ - $ 301,343 $ 145,000 $ - $ - 106-3400-549-5714 EMERGENCY OPERATIONS PLAN $ - $ 1,232 $ 27,952 $ - $ - $ - 106-3400-549-5715 POLICE PATROL CARS $ 240,719 $ 5,748 $ 253,915 $ 270,000 $ 288,000 $ 48,000 -82.22% 106-3400-549-5716 DUAL BAND RADIO UPGRADES $ - $ - $ 104,088 $ 9,000 $ - $ - -100.00% 106-3400-549-5717 BODY WORN CAMERAS $ - $ - $ - $ 80,000 $ 80,000 $ 80,000 0.00% 106-3400-549-5753 COMPUTERS-MONITORS/TABLETS $ - $ 15,000 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 317,037 $ 224,859 $ 687,297 $ 504,000 $ 368,000 $ 128,000 -74.60% 106-3400-549-5505 SRO CONTRIBUTION $ - $ - $ - $ - $ 51,000 $ 51,000 TOTAL, POLICE EXP $ 639,983 $ 1,152,653 $ 2,198,362 $ 2,238,485 $ 2,221,123 $ 1,887,751 -15.67%

MEASURE E FIRE
106-6200-549-5101 SALARIES $ 249,557 $ 291,554 $ 404,917 $ 412,738 $ 423,057 $ 452,343 9.60% 106-6200-549-5102 OVERTIME $ 90,284 $ 56,126 $ 107,694 $ 90,000 $ 92,000 $ 90,000 0.00% 106-6200-549-5106 PARTTIME RESERVES $ 99,920 $ 56,955 $ 32,728 $ 50,000 $ 50,000 $ 28,000 -44.00% 106-6200-549-5121 FICA $ 29,335 $ 27,277 $ 40,567 $ 42,284 $ 43,227 $ 43,631 3.19% 106-6200-549-5122 PERS-UAL $ 38,039 $ 44,769 $ 49,154 $ 39,199 $ 39,199 $ 39,614 1.06% 106-6200-549-5123 PERS-PAYROLL $ 37,153 $ 36,019 $ 58,999 $ 79,657 $ 79,657 $ 87,981 10.45% 106-6200-549-5125 MEDICAL $ 53,350 $ 71,451 $ 52,660 $ 52,732 $ 72,944 $ 69,631 32.05% 106-6200-549-5127 WORKERS COMP $ 29,119 $ 33,904 $ 37,968 $ 35,589 $ 35,589 $ 61,557 72.97% 106-6200-549-5129 UNIFORM ALLOWANCE $ 13,124 $ 4,391 $ 8,657 $ 3,000 $ 3,500 $ 4,000 33.33% 106-6200-549-5131 EAP $ 44 $ 62 $ 70 $ 85 $ 85 $ 87 2.35% 106-6200-549-5133 LIFE INSURANCE $ 132 $ 130 $ 155 $ 168 $ 168 $ 132 -21.36% TOTAL WAGES & BENEFITS $ 640,057 $ 622,637 $ 793,569 $ 805,452 $ 839,425 $ 876,976 8.88% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ 29,042 $ 37,147 $ 34,656 $ 40,000 $ 40,000 $ 45,000 12.50% 106-6200-549-5224 FUELS $ 20,575 $ 16,065 $ 12,717 $ 25,000 $ 23,000 $ 24,000 -4.00% 106-6200-549-5261 LIABILITY INSURANCE $ 4,693 $ 8,188 $ 11,038 $ 13,656 $ 13,656 $ 22,822 67.12% 106-6200-549-5262 PROPERTY INSURANCE $ 1,044 $ 2,561 $ 3,858 $ 4,864 $ 4,864 $ 10,163 108.94% 106-6200-549-5263 VEHICLE INSURANCE $ 2,297 $ 3,182 $ 3,066 $ 3,128 $ 3,128 $ 1,604 -48.72% 106-6200-549-5264 ERMA $ 1,308 $ 2,484 $ 2,719 $ 2,149 $ 2,149 $ 2,516 17.08% 106-6200-549-5265 RISK MGT/RMA ADMIN FEES $ 308 $ 120 $ 18 $ 204 $ 204 $ 367 79.90% 106-6200-549-5270 PROFESSIONAL SERVICES $ 36,858 $ 42,439 $ 62,661 $ 60,000 $ 60,000 $ 64,000 6.67% 106-6200-549-5296 TRAINING & EDUCATION $ 10,408 $ 10,039 $ 11,964 $ 13,500 $ 12,500 $ 12,000 -11.11% TOTAL MAINT. & OPERATIONS $ 106,532 $ 122,226 $ 142,697 $ 162,501 $ 159,501 $ 182,472 12.29% 106-6200-549-5701 CAPITAL OUTLAY $ 117,547 $ 283,126 $ - $ - $ - $ 100,000 106-6200-549-5710 RADIOS/COMMUNICATIONS $ 17,179 $ 44,773 $ 43,368 $ 30,000 $ 30,000 $ - -100.00% 106-6200-549-5711 SCBA REFILLING STATION $ 20,395 $ - $ - $ 75,000 $ 70,000 $ - 106-6200-549-5712 PROTECTIVE CLOTHING $ 15,694 $ 48,055 $ 43,839 $ 20,000 $ 20,000 $ 15,000 -25.00% 106-6200-549-5713 ICE MACHINE $ - $ - $ 9,595 $ - $ - $ - 106-6200-549-5714 EMERGENCY OPERATIONS PLAN $ - $ 1,232 $ 27,952 $ 30,000 $ 10,000 $ 20,000 -33.33% 106-6200-549-5715 ADMIN VEHICLE $ - $ - $ 76,208 $ - $ - $ - 106-6200-549-5716 FIRE HOSE $ - $ - $ 44,192 $ - $ - $ 5,000 106-6200-549-5717 ROOF & FLOOR IMPROVEMENT $ - $ - $ 65,975 $ - $ - $ - 106-6200-549-5718 HIRING SOFTWARE $ - $ - $ 5,353 $ - $ - $ - 106-6200-549-5719 FACILITIES MAINTENANCE $ - $ - $ 28,398 $ 76,500 $ 76,000 $ - -100.00% TOTAL CAPITAL OUTLAY $ 170,815 $ 377,185 $ 344,880 $ 231,500 $ 206,000 $ 140,000 -39.52% 106-6200-549-5505 TRANSFER TO FIRE ENTERPRISE FUND $ - $ - $ - $ - $ - $ - 0.00%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024-25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent 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 2024-25
106-6200-549-5506 TRANSFER TO ENGINE DEPOSIT FUND $ - $ - $ - $ 100,000 $ 100,000 $ - 0.00% TOTAL, FIRE/EMS EXP $ 917,404 $ 1,122,048 $ 1,281,145 $ 1,299,453 $ 1,304,926 $ 1,199,448 -7.70% TOTAL, MEASURE E EXPENSES $ 1,557,387 $ 2,274,701 $ 3,479,507 $ 3,537,938 $ 3,526,050 $ 3,087,199 -12.74% Revenues $ 2,316,397 $ 2,766,934 $ 2,711,189 $ 2,868,000 $ 2,764,575 $ 2,887,824 0.69% Expenses $ 1,557,387 $ 2,274,701 $ 3,479,507 $ 3,537,938 $ 3,526,050 $ 3,087,199 -12.74% $ 759,010 $ 492,233 $ (768,318) $ (669,938) $ (761,475) $ (199,376) -70.24%

MEASURE E PUBLIC SAFETY TAX
Measure E 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
1% Voter Approved Tax $ 2,313,063 $ 2,755,717 $ 2,676,961 $ 2,796,000 $ 2,668,000 $ 2,697,000 -3.54% Interest $ 3,334 $ 5,851 $ 34,228 $ 12,000 $ 35,000 $ 30,000 150.00% From Other Funds $ - $ 5,760 $ - $ 60,000 $ 37,555 $ 160,824 168.04% From Fire Marshal Services $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 2,316,397 $ 2,767,328 $ 2,711,189 $ 2,868,000 $ 2,740,555 $ 2,887,824 0.69%

POLICE EXPENDITURES
Wages and Benefits $ 279,733 $ 841,120 $ 1,362,925 $ 1,543,190 $ 1,610,828 $ 1,489,301 -3.49% Maintenance and Operation $ 35,849 $ 71,102 $ 126,454 $ 141,295 $ 141,295 $ 169,450 19.93% Debt Service $ - $ - $ - $ - $ 51,000 $ 51,000
Capital Outlay $ 317,037 $ 224,859 $ 687,297 $ 504,000 $ 368,000 $ 128,000 -74.60% Training $ 7,365 $ 15,572 $ 21,685 $ 50,000 $ 50,000 $ 50,000 0.00% Total Police $ 639,983 $ 1,152,653 $ 2,198,362 $ 2,238,485 $ 2,221,123 $ 1,887,751 -15.67%

FIRE/EMS EXPENDITURES
Wages and Benefits $ 640,057 $ 622,637 $ 793,569 $ 805,452 $ 839,425 $ 876,976 8.88% Maintenance and Operation $ 96,124 $ 112,186 $ 130,733 $ 149,001 $ 147,001 $ 170,472 14.41% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 170,815 $ 377,185 $ 344,880 $ 231,500 $ 206,000 $ 140,000 -39.52% Training $ 10,408 $ 10,039 $ 11,964 $ 13,500 $ 12,500 $ 12,000 -11.11% Transfer to Engine Deposit Fund $ - $ - $ - $ 100,000 $ 100,000 $ - Total Fire/EMS $ 917,404 $ 1,122,048 $ 1,281,145 $ 1,299,453 $ 1,304,926 $ 1,199,448 -7.70% TOTAL EXPENDITURES $ 1,557,387 $ 2,274,701 $ 3,479,507 $ 3,537,938 $ 3,526,050 $ 3,087,199 -12.74% Net Revenue/(Expenditures) $ 759,010 $ 492,627 $ (768,318) $ (669,938) $ (785,495) $ (199,376) -70.24% Changes in Fund Balance $ 395 $ (397) $ -
Net Increase/(Decrease) in Fund Balance $ 759,405 $ 492,230 $ (768,318) $ (669,938) $ (785,495) $ (199,376) -70.24% Beginning Fund Balance July 1 $ 605,539 $ 1,364,944 $ 1,857,174 $ 1,088,856 $ 1,088,856 $ 303,361 -72.14% Ending Fund Balance June 30 $ 1,364,944 $ 1,857,174 $ 1,088,856 $ 418,918 $ 303,361 $ 103,985 -75.18% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2021-22 2022-23 2023-24 2024-25

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 2024-2025 proposals.
78%
13%
9% EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay 94.17%

5.62% 0.21% REVENUES
1% Voter Approved
Tax
Other
Interest
General Sewer
Traffic Public Safety Recreation Water Government Connection Actual Fund Balance,
June 30, 2023 2,042,451 (591,035) 768,076 1,325,668 1,143,695 1,475,936 Estimated Beg. Fund Bal.,
June 30, 2024 2,222,451 (526,812) 845,076 1,385,668 1,221,547 1,572,436 Revenues:

Impact Fees 75,000 25,000 15,000 - 54,500 48,000
Interest 133,656 - - - - 38,600
Total Revenue 208,656 25,000 15,000 - 54,500 86,600
Expenses:

Interest - - - - - -
Misc Improv/Dev Reimb - - - - - -
Professional Services 15,000 - 7,500 62,000 90,000 7,500 Park Improvements- Memorial Park - - 185,000 - - -
Capital Outlay - 10,000 - 218,507 - 54,207
Municipal Service Review - - - - - -
18th Ave SB lanes - - - - - -
New Road BP 317,587 - - - - -
Update ADA transition plan - - - - - -
Total Expenses 332,587 10,000 192,500 280,507 90,000 61,707 Net Result (123,931) 15,000 (177,500) (280,507) (35,500) 24,893 Projected Fund Balance,
June 30, 2025 2,098,519 (511,812) 667,576 1,105,161 1,186,047 1,597,328 Park Park Equipment
Storm & Recreation - & Recreation - Traffic Replacement Drain Neighborhood Community Impact Reserve TOTAL
Actual Fund Balance,
June 30, 2023 80,479 280,571 220,489 13,386 25,397 6,785,112 Estimated Beg. Fund Bal.,
June 30, 2024 93,621 325,571 243,227 13,881 26,335 7,422,999 Revenues:

Impact Fees 10,000 40,000 - - - 267,500
Interest 4,976 - 15,454 248 469 193,403
Total Revenue 14,976 40,000 15,454 248 469 460,903
Expenses:

Interest -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - 182,000
Park Improvements - - - - - 185,000
Design for Recreation space - - - - - 282,715
Municipal Service Review - - - - - -
Stroud line - - - - - -
Road repair Ave 396 - - - - - 317,587
Capital Outlay 75,987 100,000 100,000 - - 275,987
Total Expenses 75,987 100,000 100,000 - - 1,243,289
Net Result (61,011) (60,000) (84,546) 248 469 (782,386) Projected Fund Balance,
June 30, 2025 32,610 265,571 158,681 14,129 26,804 6,640,613 Capital Facilities

CITY OF KINGSBURG
Summary of Development Impact Fee Funds
2024-25 Fiscal Year Budget
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CAPITAL FACILITIES
210-0000-451-0101 INTEREST $ 21,624 $ 20,615 $ 155,496 $ 24,000 $ 218,585 $ 133,656 456.90% 210-0000-481-0101 HOLDING $ - $ - $ - $ - $ - $ -
TOTAL $ 21,624 $ 20,615 $ 155,496 $ 24,000 $ 218,585 $ 133,656 456.90% 210-0000-451-0201 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0102 TRAFFIC $ 373,816 $ 380,981 $ 29,586 $ 30,000 $ 180,000 $ 75,000 150.00% TOTAL $ 373,816 $ 380,981 $ 29,586 $ 30,000 $ 180,000 $ 75,000 150.00% 210-0000-451-0202 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0103 FIRE/AMBULANCE $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0203 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0104 POLICE $ - $ 14,208 $ - $ - $ - $ -
TOTAL $ - $ 14,208 $ - $ - $ - $ -
210-0000-451-0209 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0110 PUBLIC SAFETY $ 198,411 $ 296,695 $ 77,174 $ 65,000 $ 64,223 $ 25,000 -61.54% TOTAL $ 198,411 $ 296,695 $ 77,174 $ 65,000 $ 64,223 $ 25,000 -61.54% 210-0000-451-0206 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0107 PARKS AND RECREATION $ 72,675 $ 184,374 $ 87,210 $ 65,000 $ 89,000 $ 15,000 -76.92% TOTAL $ 72,675 $ 184,374 $ 87,210 $ 65,000 $ 89,000 $ 15,000 -76.92% 210-0000-451-0208 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0109 WATER FACILITIES $ 173,029 $ 260,651 $ 73,038 $ 60,000 $ 60,000 $ - -100.00% TOTAL $ 173,029 $ 260,651 $ 73,038 $ 60,000 $ 60,000 $ - -100.00% 210-0000-451-0204 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0105 CITY HALL $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0205 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0106 PUBLIC WORKS $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0207 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0108 LIBRARY $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0111 GENERAL GOVERNMENT $ 105,096 $ 286,069 $ 94,309 $ 65,000 $ 80,000 $ 48,000 -26.15% TOTAL $ 105,096 $ 286,069 $ 94,309 $ 65,000 $ 80,000 $ 48,000 -26.15% 210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0112 GEN GOV-ADMIN FEES $ 11,430 $ 29,951 $ 5,639 $ 5,500 $ 9,500 $ 6,500 18.18% TOTAL $ 11,430 $ 29,951 $ 5,639 $ 5,500 $ 9,500 $ 6,500 18.18% 210-0000-481-0113 SPECIAL TRAFFIC (18THKERN) $ - $ - $ - $ - $ - $ - 210-0000-481-0114 SPECIAL TRAFFIC (18THSR99) $ - $ - $ - $ - $ 9,870 $ - TOTAL $ - $ - $ - $ - $ 9,870 $ -
TOTAL, GENERAL GOVERNEMENT $ 116,526 $ 316,021 $ 99,948 $ 70,500 $ 99,370 $ 54,500 -22.70% TOTAL INTEREST $ 21,624 $ 20,615 $ 155,496 $ 24,000 $ 218,585 $ 133,656 456.90% TOTAL FEES $ 934,456 $ 1,452,930 $ 366,956 $ 290,500 $ 492,593 $ 169,500 -41.65% TOTAL, CAPITAL FACILITIES $ 956,081 $ 1,473,545 $ 522,452 $ 314,500 $ 711,178 $ 303,156 -3.61%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25

DEVELOPMENT IMPACT FEE FUNDS
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25

DEVELOPMENT IMPACT FEE FUNDS

SEWER CONNECTION
211-0000-451-0101 INTEREST $ 7,211 $ 5,396 $ 41,625 $ - $ 60,500 $ 38,600 211-0000-481-0201 CONNECTION FEES $ 112,959 $ 164,304 $ 47,922 $ 50,000 $ 36,000 $ 48,000 -4.00% TOTAL, SEWER CONNECTION $ 120,170 $ 169,700 $ 89,547 $ 50,000 $ 96,500 $ 86,600 73.20%

STORM DRAIN
212-0000-451-0101 INTEREST $ 1,419 $ 968 $ 6,208 $ - $ 8,142 $ 4,976 212-0000-481-0301 STORM DRAIN FEES $ 110,250 $ 81,706 $ 16,598 $ 18,000 $ 5,000 $ 10,000 -44.44% TOTAL, STORM DRAIN $ 111,669 $ 82,674 $ 22,806 $ 18,000 $ 13,142 $ 14,976 -16.80%

NEIGHBORHOOD/PARK REC
214-0000-422-0401 CMAS GRANT $ - $ - $ - $ - $ - $ -
214-0000-481-0401 HOLDING $ - $ - $ - $ - $ - $ -
214-0000-481-0402 NEIGHBORHOOD $ 57,926 $ 135,740 $ 55,742 $ 60,000 $ 45,000 $ 40,000 -33.33% TOTAL, N-HOOD/PARK REC $ 57,926 $ 135,740 $ 55,742 $ 60,000 $ 45,000 $ 40,000 -33.33%

COMMUNIY/PARK REC
214-0000-451-0101 INTEREST $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ 15,454 214-0000-451-0302 REGIONAL $ - $ - $ - $ - $ - $ -
214-0000-481-0403 REGIONAL $ - $ - $ - $ - $ - $ -
TOTAL, COMMUNITY/PARK REC $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ 15,454 TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ 15,454 TOTAL FEES $ 57,926 $ 135,740 $ 55,742 $ 60,000 $ 45,000 $ 40,000 -33.33% TOTAL, PARK/RECREATION $ 59,868 $ 137,577 $ 71,671 $ 60,000 $ 67,738 $ 55,454 -7.58%

TRAFFIC IMPACT
216-0000-451-0101 INTEREST $ - $ - $ 1 $ - $ 495 $ 248
216-0000-481-0501 TRAFFIC IMPACT FEES $ - $ - $ - $ - $ - $ - TOTAL, TRAFFIC IMPACT $ - $ - $ 1 $ - $ 495 $ 248

EQUIPMENT/FACILITY RESERVE
243-0000-451-0101 INTEREST $ - $ - $ - $ - $ 938 $ 469
243-0000-451-0504 POOL $ - $ - $ - $ - $ - $ -
243-0000-451-0509 FIRE TRUCK $ - $ - $ - $ - $ - $ -
TOTAL, EQUIP/FACIL RES. $ - $ - $ - $ - $ 938 $ 469
TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 32,196 $ 28,817 $ 219,259 $ 24,000 $ 311,398 $ 193,403 705.85% TOTAL FEES $1,215,591 $ 1,834,680 $ 487,218 $ 418,500 $ 578,593 $ 267,500 -36.08% TOTAL, CAPITAL PROJECTS $1,247,788 $ 1,863,497 $ 706,477 $ 442,500 $ 889,991 $ 460,903 4.16% Revenues $1,247,788 $ 1,863,497 $ 706,477 $ 442,500 $ 889,991 $ 460,903 Expenses $ 49,761 $ 462,909 $ 343,312 $ 295,000 $ 14,148 $ 1,243,289 $1,198,027 $ 1,400,588 $ 363,165 $ 147,500 $ 875,843 $ (782,386) FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

TRAFFIC FACILITIES
210-9601-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 55,000 $ - $ 15,000 210-9601-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9601-549-5710 18TH AVE SB LANES(KAMM-N/O TRACT6167 $ - $ - $ - $ - $ - $ - 210-9601-549-5758 UPDATE ADA TRANSITION PLAN $ - $ - $ - $ - $ - $ - 210-9601-549-5761 ROAD IMPROVEMENTS $ - $ 212,000 $ - $ - $ - $ 317,587 TOTAL, TRAFFIC FACILITIES $ - $ 212,000 $ - $ 55,000 $ - $ 332,587 504.70%

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 $ - $ 10,000 TOTAL $ - $ - $ - $ 10,000 $ - $ 10,000
TOTAL, PUBLIC SAFETY $ - $ - $ - $ 10,000 $ - $ 10,000

PARKS AND REC
210-9606-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 10,000 $ - $ 7,500 210-9606-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - 210-9606-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ -
210-9606-549-5759 PARK IMPROVEMENTS $ 3,626 $ 32,064 $ 286,572 $ 200,000 $ 12,000 $ 185,000 210-9606-549-5760 DESIGN FOR RECREATION SPACE $ - $ - $ - $ - TOTAL $ 3,626 $ 32,064 $ 286,572 $ 210,000 $ 12,000 $ 192,500 -8.33%

WATER FACILITIES
210-9608-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 10,000 $ - $ 62,000 210-9608-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9608-549-5701 CAPITAL OUTLAY $ - $ 20,840 $ 11,140 $ - $ - $ 218,507 TOTAL $ - $ 20,840 $ 11,140 $ 10,000 $ - $ 280,507 2705.07%

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 $ 2,148 $ 90,000 210-9691-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9691-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ -
210-9691-549-5757 MUNICIPAL SERVICE REVIEW $ - $ - $ - $ - $ - $ - TOTAL $ 43,945 $ 13,750 $ 22,500 $ 10,000 $ 2,148 $ 90,000 800.00% TOTAL, GENERAL GOVERNMENT $ 47,571 $ 66,655 $ 320,212 $ 230,000 $ 14,148 $ 563,007 144.79% TOTAL PROFESSIONAL SERVICES $ 43,945 $ 13,750 $ 22,500 $ 85,000 $ 2,148 $ 174,500 TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 3,626 $ 264,905 $297,712 $ 210,000 $ 12,000 $ 731,095 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL FACILITIES $ 47,571 $ 278,655 $320,212 $ 295,000 $ 14,148 $ 905,595 206.98%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

DEVELOPMENT IMPACT FEE FUNDS
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

DEVELOPMENT IMPACT FEE FUNDS

SEWER CONNECTION
211-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ 7,500 211-9100-549-5425 DEVELOPER REIMBURSEMENTS $ - $ - $ - $ - $ - $ - 211-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 211-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 54,207 TOTAL, SEWER CONNECTION $ - $ - $ - $ - $ - $ 61,707

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 $ - $ - $ - $ 75,987 TOTAL, STORM DRAIN $ 2,190 $ 184,254 $ 23,100 $ - $ - $ 75,987

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 $ - $ - $ - $ - $ - $ 100,000 TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ 100,000

COMMUNITY PARK/REC
214-8200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 214-8200-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 214-8200-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 100,000 214-8200-549-5762 DESIGN FUNDING FOR PARK IMPR $ - $ - $ - $ - $ - $ - TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ 100,000
TOTAL, PARK/RECREATION $ 2,190 $ 184,254 $ 23,100 $ - $ - $ 337,695 TOTAL PROFESSIONAL SERVICES $ 43,945 $ 13,750 $ 45,600 $ 85,000 $ 2,148 $ 182,000 TOTAL DEVELOPER REIMURSEMENT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 5,816 $ 449,159 $297,712 $ 210,000 $ 12,000 $ 1,061,289 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL, CAPITAL PROJECTS $ 49,761 $ 462,909 $ 343,312 $ 295,000 $ 14,148 $ 1,243,289 321.45% Revenues $ 1,247,788 $ 1,863,497 $ 706,477 $ 442,500 $ 889,991 $ 460,903 Expenses $ 49,761 $ 462,909 $ 343,312 $ 295,000 $ 14,148 $ 1,243,289 $ 1,198,027 $ 1,400,588 $ 363,165 $ 147,500 $ 875,843 $ (782,386)

DEVELOPMENT IMPACT FEES - TRAFFIC
CAPITAL FACILITIES - TRAFFIC 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ 133,656
Traffic $ 373,816 $ 380,981 $ 29,586 $ 30,000 $ 180,000 $ 75,000 TOTAL REVENUES $ 373,816 $ 380,981 $ 29,586 $ 30,000 $ 180,000 $ 208,656

EXPENDITURES
Professional Services $ - $ - $ - $ 55,000 $ - $ 15,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 317,587
Update ADA Transition Plan $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ 55,000 $ - $ 332,587
Net Revenue/(Expenditures) $ 373,816 $ 380,981 $ 29,586 $ (25,000) $ 180,000 $ (123,931) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 373,816 $ 380,981 $ 29,586 $ (25,000) $ 180,000 $ (123,931) Beginning Fund Balance, July 1 $ 1,258,068 $ 1,631,884 $ 2,012,864 $ 2,042,451 $ 2,042,451 $ 2,222,451 8.81% Ending Fund Balance, June 30 $ 1,631,884 $ 2,012,864 $ 2,042,451 $ 2,017,451 $ 2,222,451 $ 2,098,519 4.02% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
2020-21 2021-22 2022-23 2023-24 2024-25

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 FY25 are related to Nexus study/Local road safety plan.

DEVELOPMENT IMPACT FEES - SPECIAL

RECREATION
CAPITAL FACILITIES - RECREATION 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Parks and Recreation $ 72,675 $ 184,374 $ 87,210 $ 65,000 $ 89,000 $ 15,000 TOTAL REVENUES $ 72,675 $ 184,374 $ 87,210 $ 65,000 $ 89,000 $ 15,000

EXPENDITURES
Professional Services $ - $ - $ - $ 10,000 $ - $ 7,500
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
Park Improvements $ 3,626 $ 32,064 $ 286,572 $ 200,000 $ 12,000 $ 185,000 Design for Recreation Space $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 3,626 $ 32,064 $ 286,572 $ 210,000 $ 12,000 $ 192,500 Net Revenue/(Expenditures) $ 69,049 $ 152,310 $ (199,362) $ (145,000) $ 77,000 $ (177,500) Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 69,049 $ 152,310 $ (199,362) $ (145,000) $ 77,000 $ (177,500) Beginning Fund Balance, July 1 $ 746,079 $ 815,128 $ 967,438 $ 768,076 $ 768,076 $ 845,076 10.03% Ending Fund Balance, June 30 $ 815,128 $ 967,438 $ 768,076 $ 623,076 $ 845,076 $ 667,576 7.14% 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 opportunities. $-
$10,000
$20,000
$30,000
$40,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND
Series1 Series2

DEVELOPMENT IMPACT FEES - WATER
CAPITAL FACILITIES - WATER FACILITIES 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Water Facilities $ 173,029 $ 260,651 $ 73,038 $ 60,000 $ 60,000 $ - -100.00% TOTAL REVENUES $ 173,029 $ 260,651 $ 73,038 $ 60,000 $ 60,000 $ - -100.00%

EXPENDITURES
Professional Services $ - $ - $ - $ 10,000 $ - $ 62,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ 20,840 $ 11,140 $ - $ - $ 218,507 TOTAL EXPENDITURES $ - $ 20,840 $ 11,140 $ 10,000 $ - $ 280,507 Net Revenue/(Expenditures) $ 173,029 $ 239,811 $ 61,898 $ 50,000 $ 60,000 $ (280,507) -661.01% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 173,029 $ 239,811 $ 61,898 $ 50,000 $ 60,000 $ (280,507) -661.01% Beginning Fund Balance, July 1 $ 850,931 $ 1,023,960 $ 1,263,771 $ 1,325,668 $ 1,325,668 $ 1,385,668 4.53% Ending Fund Balance, June 30 $ 1,023,960 $ 1,263,771 $ 1,325,668 $ 1,375,668 $ 1,385,668 $ 1,105,161 -19.66%

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 update, rate study and water line work FY25. .
$-
$100,000
$200,000
$300,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

DEVELOPMENT IMPACT FEES - PUBLIC SAFETY
Capital Facilities - Public Safety 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
Public Safety $ 198,411 $ 296,695 $ 77,174 $ 65,000 $ 64,223 $ 25,000 Fire/Ambulance $ - $ - $ - $ - $ - $ -
Police $ - $ 14,208 $ - $ - $ - $ -
TOTAL REVENUES $ 198,411 $ 310,903 $ 77,174 $ 65,000 $ 64,223 $ 25,000 -61.54%

EXPENDITURES
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Lease $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 10,000 $ - $ 10,000
TOTAL EXPENDITURES $ - $ - $ - $ 10,000 $ - $ 10,000
Net Revenue/(Expenditures) $ 198,411 $ 310,903 $ 77,174 $ 55,000 $ 64,223 $ 15,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 198,411 $ 310,903 $ 77,174 $ 55,000 $ 64,223 $ 15,000 Beginning Fund Balance, July 1 $ (1,177,523) $ (979,112) $ (668,208) $ (591,035) $ (591,035) $ (526,812) -10.87% Ending Fund Balance, June 30 $ (979,112) $ (668,208) $ (591,035) $ (536,035) $ (526,812) $ (511,812) -4.52% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2020-21 2021-22 2022-23 2023-24 2024-25

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 FY25.

DEVELOPMENT IMPACT FEES - GENERAL

GOVERNMENT
Capital Facilities - General Government 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ - $ -
General Government $ 105,096 $ 286,069 $ 94,309 $ 65,000 $ 80,000 $ 54,500 City Hall/Public Works/Library $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 105,096 $ 286,069 $ 94,309 $ 65,000 $ 80,000 $ 54,500

EXPENDITURES
Professional Services $ 43,945 $ 13,750 $ 22,500 $ 10,000 $ 2,148 $ 90,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Municipal Service Review $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 43,945 $ 13,750 $ 22,500 $ 10,000 $ 2,148 $ 90,000 Net Revenue/(Expenditures) $ 61,151 $ 272,319 $ 71,809 $ 55,000 $ 77,852 $ (35,500) -164.55% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 61,151 $ 272,319 $ 71,809 $ 55,000 $ 77,852 $ (35,500) -164.55% Beginning Fund Balance, July 1 $ 738,416 $ 799,567 $ 1,071,886 $ 1,143,695 $ 1,143,695 $ 1,221,547 6.81% Ending Fund Balance, June 30 $ 799,567 $ 1,071,886 $ 1,143,695 $ 1,198,695 $ 1,221,547 $ 1,186,047 -1.06% 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 FY25. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

SEWER CONNECTION FEES
SEWER CONNECTION FEES 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 7,211 $ 5,396 $ 41,625 $ - $ 60,500 $ 38,600 Connection Fees $ 112,959 $ 164,304 $ 47,922 $ 50,000 $ 36,000 $ 48,000 TOTAL REVENUES $ 120,170 $ 169,700 $ 89,547 $ 50,000 $ 96,500 $ 86,600

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ 7,500
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - Road & Utilities $ - $ - $ - $ - $ - $ 54,207 TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 61,707
Net Revenue/(Expenditures) $ 120,170 $ 169,700 $ 89,547 $ 50,000 $ 96,500 $ 24,893 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 120,170 $ 169,700 $ 89,547 $ 50,000 $ 96,500 $ 24,893 Beginning Fund Balance, July 1 $ 1,096,518 $ 1,216,688 $ 1,386,388 $ 1,475,936 $ 1,475,936 $ 1,572,436 6.54% Ending Fund Balance, June 30 $ 1,216,688 $ 1,386,388 $ 1,475,936 $ 1,525,936 $ 1,572,436 $ 1,597,328 4.68% 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: Expenditures are for the impact fee Nexus study update and road and utilities FY25. $-
$50,000
$100,000
$150,000
$200,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

STORM DRAIN FEES
STORM DRAIN FEES 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 1,419 $ 968 $ 6,208 $ - $ 8,142 $ 4,976
Storm Drain Fees $ 110,250 $ 81,706 $ 16,598 $ 18,000 $ 5,000 $ 10,000 TOTAL REVENUES $ 111,669 $ 82,674 $ 22,806 $ 18,000 $ 13,142 $ 14,976

EXPENDITURES
Professional Services $ - $ - $ 23,100 $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - $ 2,190 $ 184,254 $ - $ - $ - $ 75,987 TOTAL EXPENDITURES $ 2,190 $ 184,254 $ 23,100 $ - $ - $ 75,987 Net Revenue/(Expenditures) $ 109,479 $ (101,580) $ (294) $ 18,000 $ 13,142 $ (61,011) Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 109,479 $ (101,580) $ (294) $ 18,000 $ 13,142 $ (61,011) Beginning Fund Balance, July 1 $ 72,873 $ 182,352 $ 80,772 $ 80,479 $ 80,479 $ 93,621 16.33% Ending Fund Balance, June 30 $ 182,352 $ 80,772 $ 80,479 $ 98,479 $ 93,621 $ 32,610 -66.89% 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: Expenditures are for the impact fee Nexus study update and road and utilities FY25. $-
$50,000
$100,000
$150,000
$200,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

PARKS & RECREATION - NEIGHBORHOOD
PARKD & RECREATION - NEIGHBORHOOD 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAS Grant $ - $ - $ - $ - $ - $ -
Holding $ - $ - $ - $ - $ - $ -
Neighborhood $ 57,926 $ 135,740 $ 55,742 $ 60,000 $ 45,000 $ 40,000 TOTAL REVENUES $ 57,926 $135,740 $ 55,742 $ 60,000 $ 45,000 $ 40,000

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ 100,000 TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 100,000
Net Revenue/(Expenditures) $ 57,926 $ 135,740 $ 55,742 $ 60,000 $ 45,000 $ (60,000) Changes in Fund Balance $ - $ - $ - $ - 0.00%
Net Increase/(Decrease) in Fund Balance $ 57,926 $ 135,740 $ 55,742 $ 60,000 $ 45,000 $ (60,000) Beginning Fund Balance, July 1 $ 31,163 $ 89,089 $ 224,829 $ 280,571 $ 280,571 $ 325,571 16.04% Ending Fund Balance, June 30 $ 89,089 $ 224,829 $ 280,571 $ 340,571 $ 325,571 $ 265,571 -22.02% 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: Park Improvements in FY25.
$-
$50,000
$100,000
$150,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

PARKS & RECREATION - COMMUNITY
PARKS & RECREATION - COMMUNITY 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ 15,454 Regional $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ 15,454

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ 100,000 TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 100,000
Net Revenue/(Expenditures) $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ (84,546) Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 1,942 $ 1,837 $ 15,929 $ - $ 22,738 $ (84,546) Beginning Fund Balanc,e July 1 $ 200,781 $ 202,723 $ 204,561 $ 220,489 $ 220,489 $ 243,227 10.31% Ending Fund Balance, June 30 $ 202,723 $ 204,561 $ 220,489 $ 220,489 $ 243,227 $ 158,681 -28.03% 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: Park Improvements in FY25.
$(1,000)
$1,000
$3,000
$5,000
$7,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

CAPITAL PROJECT TRAFFIC IMPACT ZONE
CAPITAL PROJECT TRAFFIC IMPACT ZONE 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ 1 $ - $ 495 $ 248
Traffic Impact Fees $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ 1 $ - $ 495 $ 248

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ 495 $ 248
Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ 495 $ 248 Beginning Fund Balance, July 1 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,881 3.69% Ending Fund Balance, June 30 $ 13,386 $ 13,386 $ 13,386 $ 13,386 $ 13,881 $ 14,129 5.55% 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

EQUIPMENT REPLACEMENT RESERVE
Equipment Replacement Reserve 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest $ - $ - $ - $ - $ 938 $ 469
Pool $ - $ - $ - $ - $ - $ -
Fire Truck $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ 938 $ 469

EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ 938 $ 469
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ 938 $ 469 Beginning Fund Balance, July 1 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 26,335 3.69% Ending Fund Balance, June 30 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 26,335 $ 26,804 5.54% Description: The Primary purpose of this fund is to accumulate reserves for future capital equipment.

Budget Highlights:
$-
$10
$20
$30
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Solid Ambulance
Water Waste /Fire
Fund Fund Fund Total
Actual Fund Balance, June 30, 2023 7,870,237 (446,091) 31,319 7,455,464 Estimated Beginning Fund Balance, June 30, 2024 6,839,530 (322,779) 68,775 6,585,525 Revenues: Charges for Service 2,461,787 3,337,865 1,696,445 7,496,097 Meter Project - - - -
Penalty Charges 65,000 36,000 - 101,000
Interest 29,636 - - 29,636
Grants - - 1,770,000 1,770,000
Miscellaneous - - 450,000 450,000
Donations - - - -
Transfers in from Other Funds 69,217 - 530,100 599,317
Total Revenue 2,625,640 3,373,865 4,446,545 10,446,051
Expenses: Wages and Benefits 878,957 307,837 2,618,620 3,805,414 Office Supplies 35,669 33,000 16,000 84,669
Department Tools and Supplies 18,900 8,000 106,500 133,400 Utilities/Communications 409,779 9,400 90,500 509,679
Fuel/Veh Maint 25,000 - 148,000 173,000
Water System Maintenance 105,000 - - 105,000
Office & Equipment Maintenance - - 28,500 28,500
Miscellaneous - - 10,000 10,000
Write offs/Write downs - - - -
Insurance 93,425 94,663 148,937 337,025
Professional Services 145,000 45,000 170,000 360,000
Professional Services - Refuse - 2,446,000 - 2,446,000
SGMA Fees 581,600 - 581,600
Franchise Fees - 132,296 - 132,296
Conf/Mtgs/Travel/Train-Ed/Dues 5,000 43,000 48,000
Memberships/Dues - 9,500 9,500
Audit 48,250 27,020 - 75,270
GEMT Quality Assurance Fee 160,000 160,000
IGT Expense - - 500,000 500,000
Depreciation - - -
Safety Equipment/Fire Prevention - - 22,500 22,500
Reserve Uniform - - 10,000 10,000
Transfer Out-Overhead 236,939 202,282 - 439,221
Total Maintenance & Operations 1,704,562 2,997,661 1,463,437 6,165,660 Debt Service 41,730 - 48,638 90,368
Parking Lot TCP# 12 - - - -
Water Meters 45,000 - - 45,000
SGMA Projects 83,124 - - 83,124
Computer Replacements - - 128,000 128,000
Commercial Water Meters - - - -
Water conservation 15,000 - - 15,000
System Maintenance - - - -
Water Main (15th & 16th Ave, Draper) 149,000 - - 149,000 Hydrant Replacements 20,000 - - 20,000
Update Flow Meters at Wells 25,000 - - 25,000
Well #12 Pipelines - - - -
Well #13 Treatment Facility - - - -
Well #12 Treatment Facility - - 100,000 100,000
FD Chief's Vehicle Replacement - - - -
Power Saws - - - -
1383 and Tires - 45,000 - 45,000
Total Capital Outlay 337,124 45,000 228,000 610,124
Total Transfers Out - - - -
Total Expenses 2,962,373 3,350,498 4,358,694 10,671,565 Net Result (336,733) 23,368 87,851 (225,514)
Projected Ending Fund Balance, June 30, 2025 6,502,797 (299,411) 156,626 6,360,011

CITY OF KINGSBURG
Summary of Enterprise Funds
2024/25 Fiscal Year Budget
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-0000-435-0101 WATER SALES $ 2,378,557 $ 2,414,765 $ 2,406,659 $ 2,611,938 $ 2,437,413 $ 2,461,787 -5.75% 318-0000-435-0105 WATER ARREARAGES GRANT $ - $ 14,489 $ - $ - $ - $ - 318-0000-435-0108 METER PROJECT $ 214 $ (214) $ 10 $ - $ - $ - 318-0000-435-0201 WATER PENALTIES CHARGES $ (99) $ 79,627 $ 88,299 $ 73,000 $ 68,663 $ 65,000 -10.96% TOTAL CHARGES FOR SERVICES $ 2,378,672 $ 2,508,667 $ 2,494,968 $ 2,684,938 $ 2,506,075 $ 2,526,787 -5.89% 318-0000-451-0101 INTEREST $ 20,983 $ 11,187 $ 38,489 $ 22,000 $ 54,654 $ 29,636 0.00% 318-0000-451-0402 WATER MAINS $ - $ - $ - $ - $ - $ -
318-0000-451-0403 FIRE HYDRANTS $ - $ - $ - $ - $ - $ - 318-0000-451-0404 WATER FACILITIES $ - $ - $ - $ - $ - $ - TOTAL INTEREST $ 20,983 $ 11,187 $ 38,489 $ 22,000 $ 54,654 $ 29,636 34.71% 318-0000-462-0100 MISCELLANEOUS $ 1,602 $ 1,162 $ 4,575 $ - $ 530 $ - 318-0000-462-0102 REPAYMENT FOR FIBER OPTIC LOAN $ - $ - $ - $ - $ - $ - 318-0000-462-0110 FROM LLMD ASSESSMENTS $ - $ - $ 16,393 $ - $ 15,000 $ 69,217 TOTAL OTHER REVENUE $ 1,602 $ 1,162 $ 20,968 $ - $ 15,530 $ 69,217 TOTAL, WATER $ 2,401,257 $ 2,521,016 $ 2,554,425 $ 2,706,938 $ 2,576,259 $ 2,625,640 -3.00%

SOLID WASTE
319-0000-422-0201 RECYCLING BEV CONT $ 5,000.00 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 45,000 800.00% 319-0000-422-0202 SB 1383 GRANT $ - $ - $ - $ - $ - $ - TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 45,000 800.00% 319-0000-435-0102 REFUSE CHARGES $ 1,575,390 $ 1,609,864 $ 2,267,937 $ 2,449,710 $ 2,465,587 $ 2,564,210 4.67% 319-0000-435-0103 RECYCLING CHARGES $ 208,398 $ 218,737 $ 338,066 $ 366,089 $ 370,545 $ 385,367 5.27% 319-0000-435-0104 STREET SWEEPING CHARGES $ 137,119 $ 142,272 $ 294,990 $ 327,489 $ 330,084 $ 343,288 4.82% 319-0000-435-0202 REFUSE PENALTY $ (26) $ 39,640 $ 49,448 $ 50,186 $ 47,650 $ 28,000 -44.21% 319-0000-435-0203 RECYCLING PENALTY $ (5) $ 4,281 $ 6,403 $ 6,473 $ 5,928 $ 4,000 -38.20% 319-0000-435-0204 STREET SWEEPING PENALTY $ (1) $ 3,240 $ 6,731 $ 6,822 $ 7,439 $ 4,000 -41.37% 319-0000-435-0301 PM 10 CREDITS $ - $ - $ - $ - $ - $ - TOTAL CHARGES FOR SERVICES $ 1,920,875 $ 2,018,034 $ 2,963,574 $ 3,206,769 $ 3,227,233 $ 3,328,865 3.81% 319-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL, SOLID WASTE $ 1,925,875 $ 2,023,034 $ 2,968,574 $ 3,211,769 $ 3,232,233 $ 3,373,865 5.05%

FIRE/AMBULANCE
320-0000-422-0302 HOMELAND SECURITY $ - $ 3,000 $ 3,715 $ 3,500 $ 2,800 $ - 320-0000-422-0303 FEMA GRANT $ - $ - $ - $ 33,000 $ 42,826 $ - 320-0000-422-0308 OES GRANTS $ 252,694 $ 135,586 $ 158,236 $ 375,000 $ 489,625 $ - 320-0000-422-0309 SAFER GRANT $ - $ - $ - $ - $ -
TOTAL FED/STATE GRANTS $ 252,694 $ 138,586 $ 161,951 $ 411,500 $ 535,251 $ - 320-0000-435-0105 AMBULANCE CHARGES $ 2,783,871 $ 4,144,497 $ 4,871,498 $ 4,500,000 $ 1,438,777 $ 1,676,445 -62.75% 320-0000-435-0106 FIRE MED $ 21,064 $ 19,685 $ 20,180 $ 23,000 $ 20,000 $ 20,000 -13.04% 320-0000-435-0107 GEMT $ 20,349 $ - $ 176,085 $ 46,000 $ 195,599 $ 320,000 595.65% 320-0000-435-0109 IGT $ 1,514,389 $ 733,264 $ 1,463,085 $ 1,556,000 $ 1,678,548 $ 1,450,000 -6.81% TOTAL CHARGES FOR SERVICES $ 4,339,673 $ 4,897,447 $ 6,530,848 $ 6,125,000 $ 3,332,924 $ 3,466,445 -43.40% 320-0000-460-0101 HOSPITAL DIST CONTRIBS $ 664,310 $ 366,654 $ 171,770 $ - $ - $ 405,000 320-0000-460-0102 COVID 19 $ 163,807 $ - $ - $ - $ -
320-0000-462-0100 MISCELLANEOUS $ 43,094 $ 37,758 $ 4,215 $ 15,000 $ 15,000 $ 15,000 0.00% 320-0000-462-0209 ISA REIMBURSEMENT $ 25,995 $ 6,895 $ 34,980 $ 24,000 $ 25,000 $ 25,000 4.17% 320-0000-462-0210 TRAINING OTHER AGENCIES $ 17,870 $ - $ 9,188 $ 15,000 $ 7,000 $ 5,000 -66.67% TOTAL OTHER REVENUE $ 915,077 $ 411,306 $ 220,153 $ 54,000 $ 47,000 $ 450,000 733.33% 320-0000-471-0101 FROM OTHER FUNDS $ - $ - $ 108,963 $ - $ 108,963 $ 68,705 320-0000-471-0110 FROM GENERAL FUND $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 $ 400,000 14.29% 320-0000-471-0111 FROM IMPACT FEE $ - $ - $ - $ - $ - $ - 320-0000-480-0101 CAPITAL CONTRIBUTION $ - $ - $ - $ - $ - $ - 320-0000-480-0102 FROM CALPERS UAL FUND $ 25,860 $ 25,685 $ 127,729 $ 100,485 $ 100,485 $ 61,395 -38.90% TOTAL TRANSFERS IN $ 325,860 600,685 $ 586,692 $ 450,485 $ 559,448 $ 530,100 17.67% TOTAL, FIRE/AMBULANCE $ 5,833,304 $ 6,048,024 $ 7,499,644 $ 7,040,985 $ 4,474,623 $ 4,446,545 -36.85% TOTAL FED/STATE GRANTS $ 257,694 $ 143,586 $ 166,951 $ 416,500 $ 540,251 $ 45,000 -89.20% TOTAL CHARGES FOR SERVICES $ 8,639,221 $ 9,424,148 $11,989,390 $12,016,707 $ 9,066,232 $ 9,322,097 -22.42% TOTAL INTEREST $ 20,983 $ 11,187 $ 38,489 $ 22,000 $ 54,654 $ 29,636 34.71% TOTAL OTHER REVENUE $ 916,679 $ 412,468 $ 241,121 $ 54,000 $ 62,530 $ 519,217 861.51% TOTAL TRANSFERS IN $ 325,860 $ 600,685 $ 586,692 $ 450,485 $ 559,448 $ 530,100 17.67% TOTAL, ENTERPRISE FUNDS $10,160,437 $10,592,074 $13,022,643 $12,959,692 $10,283,115 $10,446,051 -19.40% Revenues $10,160,437 $10,592,074 $13,022,643 $12,959,692 $10,283,115 $10,446,051 Expenses $ 8,038,189 $12,315,873 $15,688,405 $12,894,282 $11,027,569 $10,671,565 $ 1,044,829 $ (2,962,258) $ (2,665,761) $ 65,410 $ (744,454) $ (225,514)

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25

ENTERPRISE FUNDS
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES $ 397,691 $ 432,457 $ 492,290 $ 439,615 $ 439,615 $ 538,547 22.50% 318-5100-549-5102 OVERTIME $ 13,497 $ 23,445 $ 26,140 $ 20,000 $ 26,000 $ 26,000 30.00% 318-5100-549-5104 PARTTIME $ - $ 507 $ 2,015 $ 3,000 $ 1,146 $ 3,000 0.00% 318-5100-549-5121 FICA $ 30,935 $ 33,413 $ 36,771 $ 35,390 $ 35,707 $ 43,417 22.68% 318-5100-549-5122 PERS-UAL $ 50,898 $ 50,935 $ 60,373 $ 48,043 $ 48,043 $ 59,071 22.95% 318-5100-549-5123 PERS-PAYROLL $ 275,458 $ (106,294) $ 201,449 $ 43,369 $ 43,369 $ 49,201 13.45% 318-5100-549-5125 MEDICAL $ 107,304 $ 114,266 $ 144,955 $ 111,422 $ 111,422 $ 136,846 22.82% 318-5100-549-5127 WORKERS COMP $ 18,207 $ 21,198 $ 23,740 $ 21,238 $ 21,238 $ 22,393 5.44% 318-5100-549-5131 EAP $ 182 $ 199 $ 216 $ 482 $ 482 $ 209 -56.64% 318-5100-549-5133 LIFE INSURANCE $ 255 $ 262 $ 279 $ 237 $ 273 $ 273 15.14% TOTAL WAGES & BENEFITS $ 894,427 $ 570,389 $ 988,228 $ 722,796 $ 727,296 $ 878,957 21.61% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE $ 27,086 $ 35,232 $ 35,974 $ 33,000 $ 33,970 $ 35,669 8.09% 318-5100-549-5210 DEPT TOOLS & SUPPLIES $ 13,428 $ 16,683 $ 23,599 $ 18,000 $ 18,000 $ 18,900 5.00% 318-5100-549-5216 COMMUNICATIONS $ 6,994 $ 7,613 $ 8,935 $ 8,500 $ 9,313 $ 9,779 15.05% 318-5100-549-5218 UTILITIES $ 296,645 $ 389,827 $ 395,167 $ 405,149 $ 376,706 $ 400,000 -1.27% 318-5100-549-5222 VEHICLE MAINTENANCE $ 2,027 $ 4,062 $ 3,426 $ 4,000 $ 4,000 $ 4,000 0.00% 318-5100-549-5223 WATER SYSTEM MAINT $ 81,371 $ 92,084 $ 90,766 $ 105,000 $ 105,000 $ 105,000 0.00% 318-5100-549-5224 FUELS $ 12,899 $ 18,703 $ 21,805 $ 19,000 $ 20,747 $ 21,000 10.53% 318-5100-549-5261 LIABILITY INSURANCE $ 19,165 $ 26,489 $ 33,878 $ 76,145 $ 76,145 $ 54,346 -28.63% 318-5100-549-5262 PROPERTY INSURANCE $ 4,263 $ 8,284 $ 11,843 $ 27,123 $ 27,123 $ 24,196 -10.79% 318-5100-549-5263 VEHICLE INSURANCE $ 4,593 $ 6,364 $ 6,133 $ 7,820 $ 7,820 $ 8,019 2.54% 318-5100-549-5264 ERMA $ 5,343 $ 8,036 $ 8,345 $ 11,984 $ 11,984 $ 5,990 -50.02% 318-5100-549-5265 RISK MGT/RMA ADMIN FEES $ 1,259 $ 389 $ 56 $ 1,132 $ 1,132 $ 874 -22.79% 318-5100-549-5270 PROFESSIONAL SERVICES $ 111,150 $ 73,045 $ 107,827 $ 145,000 $ 145,000 $ 145,000 0.00% 318-5100-549-5273 SGMA FEES $ 102,964 $ 274,402 $ 362,610 $ 403,362 $ 373,516 $ 581,600 44.19% 318-5100-549-5291 CONF/MEETINGS/TRAVEL $ 2,276 $ 6,446 $ 3,662 $ 7,000 $ 4,000 $ 5,000 -28.57% 318-5100-549-5294 AUDIT $ 22,057 $ 26,425 $ 29,741 $ 31,000 $ 37,349 $ 48,250 55.65% 318-5100-549-5301 DEPRECIATION $ 426,628 $ 447,632 $ 674,641 $ 471,000 $ 471,000 $ - -100.00% 318-5100-549-5501 TRANSFER OUT-OVERHEAD $ 223,207 $ 190,503 $ 180,078 $ 373,032 $ 200,000 $ 236,939 -36.48% 318-5100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ 2,500,000 $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 1,363,354 $ 1,646,709 $ 4,498,486 $ 2,147,247 $ 1,922,805 $ 1,704,562 -20.62% 318-5100-549-5601 WATER IMP BOND PYMNTS 1991 $ 5,778 $ 2,025 $ - $ - $ - $ - 318-5100-549-5602 SAFE DRINK WATER BOND 1992 $ 6,618 $ 3,950 $ 1,383 $ - $ - $ - 318-5100-549-5605 CIEDB WATER IMP LOAN $ 60,183 $ 56,816 $ 49,463 $ 49,779 $ 49,779 $ 41,730 -16.17% 318-5100-549-5606 CAPITAL LEASE-WATER METERS $ 13,478 $ 9,133 $ (6,590) $ - $ - $ - TOTAL DEBT SERVICE $ 86,057 $ 71,925 $ 44,256 $ 49,779 $ 49,779 $ 41,730 -16.17% 318-5100-549-5701 CAPITAL OUTLAY $ - $ 59,806 $ 48,084 $ 778,951 $ 425,000 $ - -100.00% 318-5100-549-5702 WATER METERS $ 21 $ 16,000 $ - $ 15,000 $ 27,377 $ 45,000 200.00% 318-5100-549-5703 WATER METERS-GOVT CAPITAL $ 41,366 $ 1,110 $ (1,100) $ - $ - 318-5100-549-5704 SGMA PROJECTS $ - $ - $ - $ - $ 330,286 $ 83,124 318-5100-549-5708 COMPUTER REPLACEMENTS $ - $ 2,360 $ 1,004 $ 3,000 $ 3,000 $ - -100.00% 318-5100-549-5719 FORD F-150 TRUCK $ (9,471) $ - $ - $ - $ - $ - 0.00% 318-5100-549-5720 ANNUAL WELL MAINTENANCE $ (29,740) $ 18,303 $ 9,942 $ 60,000 $ 56,000 $ - -100.00% 318-5100-549-5730 WATER CONSERVATION $ - $ 19,646 $ 60,344 $ 60,000 $ 65,424 $ 15,000 -75.00% 318-5100-549-5771 CHLORINATION EQUIPMENT $ 3,249 $ - $ - $ - $ - $ - 318-5100-549-5773 WELL #13 TREATMENT FACILITY $ - $ - $ 1,384 $ - $ - $ - 318-5100-549-5775 WATER MAIN (15th & 16th Ave, Draper) $ - $ - $ - $ - $ - $ 149,000 318-5100-549-5776 HYDRANT REPLACEMENTS $ - $ - $ - $ - $ - $ 20,000 318-5100-549-5778 UPDATE FLOW METERS AT WELLS $ - $ - $ - $ - $ - $ 25,000 TOTAL CAPITAL OUTLAY $ 5,425 $ 117,226 $ 119,658 $ 916,951 $ 907,087 $ 337,124 -63.23% TOTAL, WATER 2,349,262 2,406,249 5,650,627 3,836,773 3,606,967 2,962,373 -22.79%

SOLID WASTE
319-9100-549-5101 SALARIES $ 158,773 $ 180,912 $ 183,887 $ 183,688 $ 177,798 $ 198,137 7.87% 319-9100-549-5102 OVERTIME $ 358 $ 1,161 $ 539 $ - $ 1,000 $ 750 319-9100-549-5121 FICA $ 11,599 $ 13,291 $ 13,090 $ 14,052 $ 13,678 $ 15,215 8.27% 319-9100-549-5122 PERS-UAL $ 23,390 $ 22,373 $ 21,145 $ 17,433 $ 17,433 $ 21,733 24.67% 319-9100-549-5123 PERS-PAYROLL $ 14,465 $ (53,987) $ 51,202 $ 17,722 $ 17,722 $ 19,301 8.91% 319-9100-549-5124 PENSION EXPENSE-GASB 68 $ 108,412 $ - $ - $ - $ - $ - 319-9100-549-5125 MEDICAL $ 34,982 $ 43,348 $ 53,080 $ 42,113 $ 42,113 $ 50,057 18.86% 319-9100-549-5127 WORKERS COMP $ 1,578 $ 1,837 $ 2,057 $ 1,841 $ 1,841 $ 2,012 9.29% 319-9100-549-5131 EAP $ 182 $ 197 $ 200 $ 257 $ 257 $ 237 -7.78% 319-9100-549-5133 LIFE INSURANCE $ 96 $ 97 $ 93 $ 101 $ 101 $ 95 -6.26% 319-9100-549-5140 AUTO ALLOWANCE $ - $ - $ 208 $ 300 $ 300 $ 300 0.00% TOTAL WAGES & BENEFITS $ 353,834 $ 209,230 $ 325,500 $ 277,507 $ 272,243 $ 307,837 10.93% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE $ 22,614 $ 37,338 $ 32,963 $ 33,000 $ 32,547 $ 33,000 0.00% 319-9100-549-5210 DEPT TOOLS & SUPPLIES $ 4,865 $ 3,941 $ 7,538 $ 8,500 $ 8,500 $ 8,000 -5.88% 319-9100-549-5214 PRINTING & ADVERTISING $ - $ - $ - $ 5,000 $ 5,000 $ 5,000 0.00% 319-9100-549-5216 COMMUNICATIONS $ 3,106 $ 3,825 $ 5,721 $ 5,600 $ 6,416 $ 6,400 14.29% 319-9100-549-5218 UTILITIES $ 1,925 $ 2,255 $ 2,397 $ 2,700 $ 3,000 $ 3,000 11.11%

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

ENTERPRISE FUNDS
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

ENTERPRISE FUNDS
319-9100-549-5261 LIABILITY INSURANCE $ 18,769 $ 25,516 $ 30,611 $ 39,868 $ 39,868 $ 60,235 51.09% 319-9100-549-5262 PROPERTY INSURANCE $ 4,177 $ 7,981 $ 10,702 $ 14,203 $ 14,203 $ 26,821 88.84% 319-9100-549-5264 ERMA $ 5,232 $ 7,741 $ 7,539 $ 6,274 $ 6,274 $ 6,638 5.80% 319-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 1,234 $ 375 $ 51 $ 592 $ 592 $ 969 63.68% 319-9100-549-5270 PROFESSIONAL SERVICES $ 30,469 $ 31,165 $ 36,481 $ 27,600 $ 41,195 $ 40,000 44.93% 319-9100-549-5271 PROF SERV-REFUSE $ 1,281,456 $ 1,388,277 $ 1,766,287 $ 1,877,823 $ 2,054,027 $ 2,140,000 13.96% 319-9100-549-5272 PROF SERV-ST SWEEPING $ 186,080 $ 214,621 $ 274,695 $ 296,000 $ 312,568 $ 306,000 3.38% 319-9100-549-5285 FRANCHISE FEES $ 94,829 $ 105,190 $ 126,459 $ 113,000 $ 125,996 $ 132,296 17.08% 319-9100-549-5294 AUDIT $ 16,163 $ 14,798 $ 16,805 $ 16,500 $ 20,915 $ 27,020 63.76% 319-9100-549-5301 DEPRECIATION $ 1,572 $ - $ - $ - $ - $ - 319-9100-549-5501 TRANSFER OUT-OVERHEAD $ 135,147 $ - $ - $ 165,575 $ 165,575 $ 202,282 22.17% TOTAL MAINTENANCE & OPERATIONS $ 1,807,638 $ 1,843,022 $ 2,318,248 $ 2,612,235 $ 2,836,677 $ 2,997,661 14.75% 319-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 319-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 45,000 TOTAL, SOLID WASTE $ 2,161,472 $ 2,052,252 $ 2,643,749 $ 2,889,742 $ 3,108,920 $ 3,350,498 15.94%

AMBULANCE
320-6100-539-5101 SALARIES/FT $ 580,547 $ 886,336 $ 839,977 $ 824,097 $ 782,897 $ 1,024,790 24.35% 320-6100-539-5102 OVERTIME/FT $ 186,819 $ 232,298 $ 263,216 $ 170,000 $ 240,000 $ 216,000 27.06% 320-6100-539-5105 RESERVE OFFICERS $ 15,952 $ 7,688 $ 22,852 $ 45,000 $ 60,000 $ 100,000 122.22% 320-6100-539-5121 FICA $ 59,240 $ 79,273 $ 84,212 $ 79,491 $ 82,842 $ 102,570 29.03% 320-6100-539-5122 PERS-UAL $ 53,800 $ 72,410 $ 107,293 $ 77,883 $ 77,883 $ 112,406 44.33% 320-6100-539-5123 PERS-PAYROLL $ 273,703 $ 81,053 $ 22,192 $ 110,268 $ 110,268 $ 136,546 23.83% 320-6100-539-5125 MEDICAL $ 59,930 $ 86,267 $ 109,159 $ 93,432 $ 93,432 $ 140,815 50.71% 320-6100-539-5127 WORKERS COMP $ 69,886 $ 81,370 $ 90,300 $ 123,747 $ 123,747 $ 167,460 35.32% 320-6100-539-5129 UNIFORM ALLOWANCE $ 7,109 $ 11,160 $ 9,972 $ 12,960 $ 12,960 $ 13,440 3.70% 320-6100-539-5131 EAP $ 418 $ 374 $ 476 $ 364 $ 364 $ 262 -28.02% 320-6100-549-5133 LIFE INSURANCE $ 253 $ 354 $ 300 $ 368 $ 368 $ 468 27.17% TOTAL WAGES & BENEFITS $ 1,307,656 $ 1,538,582 $ 1,549,948 $ 1,537,610 $ 1,584,761 $ 2,014,757 31.03% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE $ 3,106 $ 2,939 $ 9,249 $ 11,500 $ 11,500 $ 9,500 -17.39% 320-6100-539-5204 SPEC DEPT/LAUNDRY $ 6,089 $ 6,169 $ 9,723 $ 8,500 $ 15,000 $ 15,000 76.47% 320-6100-539-5210 DEPT TOOLS & SUPPLIES $ 29,414 $ 71,410 $ 56,487 $ 53,000 $ 53,000 $ 55,000 3.77% 320-6100-539-5211 PRINTING & ADVERTISING $ 1,571 $ 4,726 $ 3,206 $ 10,000 $ 7,500 $ 7,500 -25.00% 320-6100-539-5215 INSURANCE $ - $ 1,205 $ (1,205) $ - $ - $ - 320-6100-539-5216 COMMUNICATIONS $ 10,413 $ 10,132 $ 8,892 $ 17,500 $ 25,000 $ 22,500 28.57% 320-6100-539-5221 FACILITIES MAINTENANCE $ - $ - $ - $ - $ - $ - #DIV/0! 320-6100-539-5222 VEHICLE MAINTENANCE $ 16,871 $ 25,233 $ 23,093 $ 35,000 $ 42,000 $ 40,000 14.29% 320-6100-539-5224 FUELS $ 24,781 $ 39,780 $ 37,252 $ 38,000 $ 38,000 $ 38,000 0.00% 320-6100-539-5225 OFFICE EQUIP MAINT $ 45 $ 1,168 $ 6,050 $ 4,500 $ 4,500 $ 4,500 0.00% 320-6100-539-5226 EQUIPMENT MAINTENANCE $ 5,919 $ 5,848 $ 12,277 $ 12,000 $ 11,000 $ 12,000 0.00% 320-6100-539-5250 A/R WRITE OFF $ 1,988,143 $ 2,617,002 $ 3,666,312 $ 2,400,000 $ - $ - -100.00% 320-6100-549-5261 LIABILITY INSURANCE $ 44,174 $ 49,597 $ 74,886 $ 58,042 $ 58,042 $ 68,471 17.97% 320-6100-549-5262 PROPERTY INSURANCE $ 9,827 $ 15,510 $ 26,177 $ 20,445 $ 20,445 $ 30,486 49.11% 320-6100-549-5263 VEHICLE INSURANCE $ 3,858 $ 5,346 $ 5,151 $ 4,438 $ 4,438 $ 6,415 44.55% 320-6100-549-5264 ERMA $ 12,315 $ 15,047 $ 18,444 $ 9,137 $ 9,137 $ 7,548 -17.39% 320-6100-549-5265 RISK MGT/RMA ADMIN FEES $ 2,903 $ 728 $ 124 $ 903 $ 903 $ 1,100 21.82% 320-6100-539-5270 PROFESSIONAL SERVICES $ 70,329 $ 197,246 $ 109,932 $ 105,000 $ 110,000 $ 125,000 19.05% 320-6100-539-5291 CONF/MEETINGS/TRAVEL $ 4,224 $ 2,895 $ 7,641 $ 8,500 $ 7,500 $ 5,000 -41.18% 320-6100-539-5292 MEMBERSHIPDUES $ 369 $ 2,789 $ 5,048 $ 5,250 $ 4,000 $ 2,500 -52.38% 320-6100-539-5296 TRAINING & EDUCATION $ 8,684 $ 15,383 $ 10,596 $ 15,700 $ 16,000 $ 20,000 27.39% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE $ 50,118 $ 84,080 $ 60,079 $ - $ 40,598 $ 160,000 0.00% 320-6100-539-5299 IGT EXPENSE $ 628,534 $ 323,049 $ 636,342 $ 639,346 $ 692,701 $ 500,000 -21.80% 320-6100-539-5301 DEPRECIATION $ 231,280 $ 277,292 $ 253,233 $ 254,000 $ 254,000 $ - -100.00% 320-6100-539-5340 MISCELLANEOUS EXPENSE $ 9,600 $ - $ 7,726 $ 5,500 $ 5,500 $ 5,000 -9.09% 320-6100-539-5341 COVID-19 $ 25,702 $ - $ 402 $ - $ - $ - 320-6100-539-5555 GAINLOSS ON DISPOSAL OF ASSET $ 25,702 $ 4,439 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 3,213,973 $ 3,779,339 $ 5,047,117 $ 3,716,261 $ 1,430,764 $ 1,135,520 -69.44% 320-6100-539-5614 FIRE STATION BOND PMTS $ 63,488 $ 60,288 $ 56,388 $ 52,413 $ 27,219 $ 48,638 -7.20% TOTAL DEBT SERVICE $ 63,488 $ 60,288 $ 56,388 $ 52,413 $ 27,219 $ 48,638 -7.20% 320-6100-539-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 28,000 320-6100-539-5723 NEW AMBULANCE $ 143,041 $ (7,601) $ (84,890) $ - $ - $ 100,000 TOTAL CAPITAL OUTLAY $ 143,041 $ (7,601) $ (84,890) $ - $ - $ 128,000 320-6100-539-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, AMBULANCE $ 4,728,156 $ 5,370,608 $ 6,568,563 $ 5,306,284 $ 3,042,743 $ 3,326,915 -37.30% FIRE
320-6200-539-5101 SALARIES/FT $ 223,290 $ 320,424 $ 241,950 $ 242,033 $ 235,000 $ 304,214 25.69% 320-6200-539-5102 OVERTIME/FT $ 72,652 $ 90,339 $ 70,457 $ 90,000 $ 66,102 $ 90,000 0.00% 320-6200-539-5105 RESERVE OFFICERS $ 6,204 $ 3,455 $ 24,295 $ 80,000 $ 38,138 $ - -100.00% 320-6200-539-5121 FICA $ 22,903 $ 30,864 $ 24,511 $ 31,521 $ 25,952 $ 30,157 -4.32% FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

ENTERPRISE FUNDS
320-6200-539-5122 PERS-UAL $ 20,922 $ 28,159 $ 41,726 $ 22,602 $ 22,602 $ 43,370 91.89% 320-6200-539-5123 PERS-PAYROLL $ 26,612 $ 40,322 $ 27,552 $ 32,039 $ 32,039 $ 40,632 26.82% 320-6200-539-5125 MEDICAL $ 23,297 $ 33,975 $ 32,972 $ 26,052 $ 26,052 $ 43,739 67.89% 320-6200-539-5127 WORKERS COMP $ 27,178 $ 31,643 $ 35,437 $ 34,978 $ 34,978 $ 43,698 24.93% 320-6200-539-5129 UNIFORM ALLOWANCE $ 2,660 $ 4,340 $ 3,207 $ 6,300 $ 6,300 $ 7,875 25.00% 320-6200-539-5131 EAP $ 49 $ 61 $ 59 $ 83 $ 83 $ 69 -16.87% 320-6200-549-5133 LIFE INSURANCE $ 99 $ 137 $ 77 $ 201 $ 201 $ 108 -46.27% TOTAL WAGES & BENEFITS $ 425,865 $ 583,719 $ 502,243 $ 565,809 $ 487,447 $ 603,862 6.73% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE $ 4,894 $ 8,640 $ 9,909 $ 9,000 $ 9,000 $ 6,500 -27.78% 320-6200-539-5210 DEPT TOOLS & SUPPLIES $ 23,607 $ 21,923 $ 50,319 $ 36,000 $ 36,000 $ 39,000 8.33% 320-6200-539-5211 RESERVE UNIFORMS $ 9,388 $ 9,285 $ 11,980 $ 12,500 $ 10,000 $ 10,000 -20.00% 320-6200-539-5214 PRINTING & ADVERTISING $ 407 $ - $ 2,078 $ 5,000 $ 5,000 $ 5,000 0.00% 320-6200-539-5216 COMMUNICATIONS $ 9,409 $ 10,332 $ 21,437 $ 20,000 $ 20,000 $ 25,000 25.00% 320-6200-539-5218 UTILITIES $ 34,637 $ 40,166 $ 37,280 $ 43,000 $ 43,000 $ 43,000 0.00% 320-6200-539-5221 FACILITIES MAINTENANCE $ - $ - $ - $ - $ - $ - 320-6200-539-5222 VEHICLE MAINTENANCE $ 19,560 $ 20,487 $ 43,396 $ 32,000 $ 45,000 $ 45,000 40.63% 320-6200-539-5224 FUELS $ 13,200 $ 14,500 $ 28,291 $ 22,000 $ 25,000 $ 25,000 13.64% 320-6200-539-5226 EQUIPMENT MAINTENANCE $ 9,036 $ 9,928 $ 12,303 $ 12,000 $ 12,000 $ 12,000 0.00% 320-6200-539-5261 LIABILITY INSURANCE $ 5,172 $ 8,065 $ 9,245 $ 13,114 $ 13,114 $ 18,136 38.29% 320-6200-539-5262 PROPERTY INSURANCE $ 1,151 $ 2,522 $ 3,232 $ 4,671 $ 4,671 $ 8,075 72.88% 320-6200-539-5263 VEHICLE INSURANCE $ 1,500 $ 2,079 $ 2,003 $ 5,130 $ 5,130 $ 6,415 25.05% 320-6200-539-5264 ERMA $ 1,442 $ 2,447 $ 2,277 $ 2,064 $ 2,064 $ 2,000 -3.10% 320-6200-539-5265 RISK MGT/RMA ADMIN FEES $ 340 $ 118 $ 15 $ 195 $ 195 $ 291 49.23% 320-6200-539-5270 PROFESSIONAL SERVICES $ 16,217 $ 23,090 $ 38,629 $ 39,000 $ 50,000 $ 45,000 15.38% 320-6200-539-5291 CONF/MEETINGS/TRAVEL $ 1,280 $ 4,574 $ 6,184 $ 8,000 $ 9,000 $ 8,000 0.00% 320-6200-539-5292 MEMBERSHIPS/DUES $ 1,682 $ 6,833 $ 7,131 $ 7,500 $ 7,000 $ 7,000 -6.67% 320-6200-539-5296 TRAINING & EDUCATION $ 13,588 $ 9,249 $ 9,290 $ 10,500 $ 10,500 $ 10,000 -4.76% 320-6200-539-5324 FIRE PREVENTION $ 3,638 $ 4,873 $ 6,970 $ 9,000 $ 7,500 $ 7,500 -16.67% 320-6200-539-5340 MISCELLANEOUS EXPENSE $ 1,937 $ 946 $ - $ 5,000 $ 5,000 $ 5,000 320-6200-539-5341 COVID-19 $ 26,613 $ 975 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 198,890 $ 201,192 $ 301,968 $ 295,674 $ 319,174 $ 327,917 10.90% 320-6200-539-5701 CAPITAL OUTLAY $ - $ 15,000 $ 21,255 $ - $ 462,318 $ 100,000 320-6200-539-5727 FIRE STATION #1/#2 FURNITURE $ - $ - $ - $ - $ - $ - 320-6200-539-5768 FD CHIEF'S VEHICLE REPLACEMT $ 245 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 245 $ 15,000 $ 21,255 $ - $ 462,318 $ 100,000 0.00% TOTAL, FIRE 624,999.34 $ 799,911 $ 825,466 $ 861,483 $ 1,268,939 $ 1,031,779 19.77% TOTAL WAGES & BENEFITS $ 2,981,782 $ 2,901,920 $ 3,365,919 $ 3,103,722 $ 3,071,746 $ 3,805,414 22.61% TOTAL MAINTENANCE & OPERATIONS $ 6,583,854 $ 7,470,262 $ 9,665,819 $ 8,771,417 $ 6,509,420 $ 6,165,660 -29.71% TOTAL DEBT SERVICE $ 149,544 $ 132,212 $ 100,643 $ 102,192 $ 76,998 $ 90,368 -11.57% TOTAL CAPITAL OUTLAY $ 148,711 $ 124,625 $ 56,023 $ 916,951 $ 1,369,405 $ 610,124 -33.46% TOTAL TRANSFERS OUT $ - $ - $ 2,500,000 $ - $ - $ -
TOTAL, ALL ENTERPRISE FUNDS $ 9,863,890 $ 10,629,020 $ 15,688,405 $ 12,894,282 $ 11,027,569 $ 10,671,565 -17.24% Revenues $ 10,160,437 $ 10,592,074 $ 13,022,643 $ 12,959,692 $ 10,283,115 $ 10,446,051 -19.40% Expenses $ 9,863,890 $ 10,629,020 $ 15,688,405 $ 12,894,282 $ 11,027,569 $ 10,671,565 -17.24% $ 296,547 $ (36,946) $ (2,665,761) $ 65,410 $ (744,454) $ (225,514) -444.77%

WATER SYSTEM
Water System FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Water Sales $ 2,378,557 $ 2,414,765 $ 2,406,659 $ 2,611,938 $ 2,437,413 $ 2,461,787 -5.75% Meter Project $ 214 $ (214) $ 10 $ - $ - $ -
Penalty Charges $ (99) $ 79,627 $ 88,299 $ 73,000 $ 68,663 $ 65,000 -10.96% Interest $ 20,983 $ 11,187 $ 38,489 $ 22,000 $ 54,654 $ 29,636 34.71% Water Mains $ - $ - $ - $ - $ - $ -
Fire Hydrants $ - $ - $ - $ - $ - $ -
Repayment for Fiber Optic Loan $ - $ - $ - $ - $ - $ -
Miscellaneous $ 1,602 $ 1,162 $ 4,575 $ - $ 530 $ -
Transfer from other Funds-LLMD Assessments $ - $ - $ 16,393 $ - $ 15,000 $ 69,217 Water Arrearages Grant $ - $ 14,489 $ - $ - $ - $ -
TOTAL REVENUES $ 2,401,257 $ 2,521,016 $ 2,554,425 $ 2,706,938 $ 2,576,259 $ 2,625,640 -3.00%

EXPENDITURES
Wages and Benefits $ 894,427 $ 570,389 $ 988,228 $ 722,796 $ 727,296 $ 878,957 21.61% Maintenance and Operation $ 1,363,354 $ 1,646,709 $ 1,998,486 $ 2,147,247 $ 1,922,805 $ 1,704,562 -20.62% Debt Service $ 86,057 $ 71,925 $ 44,256 $ 49,779 $ 49,779 $ 41,730 -16.17% Capital Outlay $ 5,425 $ 117,226 $ 119,658 $ 916,951 $ 907,087 $ 337,124 -63.23% Transfers Out $ - $ - $ 2,500,000 $ - $ - $ -
TOTAL EXPENDITURES $ 2,349,262 $ 2,406,249 $ 5,650,627 $ 3,836,773 $ 3,606,967 $ 2,962,373 -22.79% Net Revenue/(Expenditures) $ 51,995 $ 114,767 $ (3,096,202) $ (1,129,835) $ (1,030,708) $ (336,733) -70.20% Changes in Fund Balance $ (1) $ (1,932) $ 16,391
Net Increase/(Decrease) in Fund Balance $ 51,994 $ 112,835 $ (3,079,811) $ (1,129,835) $ (1,030,708) $ (336,733) -70.20% Beginning Fund Balance July 1 $ 10,777,105 $ 10,837,213 $ 10,950,048 $ 7,870,237 $ 7,870,237 $ 6,839,530 -13.10% Ending Fund Balance June 30 $ 10,829,098 $ 10,950,048 $ 7,870,237 $ 6,740,402 $ 6,839,530 $ 6,502,797 -3.53% Adjustment to Fund Balance $ 8,115 $ - $ - $ - $ - $ -
Adjusted Ending Fund Balance $ 10,837,213 $ 10,950,048 $ 7,870,237 $ 6,740,402 $ 6,839,530 $ 6,502,797 -3.53% $500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 FY25. Funds are also designated for fees related to Sustainable Groundwater Management Act (SGMA) requirements. 30%
58%
1% 11% 0%

EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Transfers Out
96%
3%

REVENUES
Water Sales
Meter Project
Penalty Charges
Other Revenues

SOLID WASTE
SOLID WASTE FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Recyling Bev Cont $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 45,000 800.00% Refuse Charges $ 1,575,390 $ 1,609,864 $ 2,267,937 $ 2,449,710 $ 2,465,587 $ 2,564,210 4.67% Recycling Charges $ 208,398 $ 218,737 $ 338,066 $ 366,089 $ 370,545 $ 385,367 5.27% Street Sweeping Charges $ 137,119 $ 142,272 $ 294,990 $ 327,489 $ 330,084 $ 343,288 4.82% Refuse Penalty $ (26) $ 39,640 $ 49,448 $ 50,186 $ 47,650 $ 28,000 -44.21% Recycling Penalty $ (5) $ 4,281 $ 6,403 $ 6,473 $ 5,928 $ 4,000 -38.20% Street Sweeping Penalty $ (1) $ 3,240 $ 6,731 $ 6,822 $ 7,439 $ 4,000 -41.37% PM 10 Credits $ - $ - $ - $ - $ - $ -
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,925,875 $ 2,023,034 $ 2,968,574 $ 3,211,769 $ 3,232,233 $ 3,373,865 5.05%

EXPENDITURES
Wages and Benefits $ 353,834 $ 209,230 $ 325,500 $ 277,507 $ 272,243 $ 307,837 10.93% Maintenance and Operation $ 1,672,491 $ 1,843,022 $ 2,318,248 $ 2,612,235 $ 2,836,677 $ 2,997,661 14.75% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ 45,000 0.00%
Transfers Out $ 135,147 $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,161,472 $ 2,052,252 $ 2,643,749 $ 2,889,742 $ 3,108,920 $ 3,350,498 15.94% Net Revenue/(Expenditures) $ (235,597) $ (29,218) $ 324,826 $ 322,027 $ 123,313 $ 23,368 -1278% Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ (235,597) $ (29,218) $ 324,825 $ 322,027 $ 123,313 $ 23,368 -92.74% Beginning Fund Balance July 1 $ (506,101) $ (741,698) $ (770,916) $ (446,091) $ (446,091) $ (322,779) -27.64% Ending Fund Balance June 30 $ (741,698) $ (770,916) $ (446,091) $ (124,064) $ (322,779) $ (299,411) 141.34% Adjustment to Fund Balance
Adjusted Ending Fund Balance $ (741,698) $ (770,916) $ (446,091) $ (124,064) $ (322,779) $ (299,411) 141.34% $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. FY25 will see a rate increase as adopted as part of the Prop 218 process conducted in FY23. The fund will operate in the positive. 9%
91%

EXPENSES
Wages and Benefits
Maintenance and Operation
1%
76%
12%
10%
1% 0% 0% 0% REVENUES
Recyling Bev Cont
Refuse Charges
Recycling Charges
Street Sweeping Charges
Refuse Penalty
Recycling Penalty
Street Sweeping Penalty
PM 10 Credits

FIRE/AMBULANCE
FIRE/AMBULANCE FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Homeland Security $ - $ 3,000 $ 3,715 $ 3,500 $ 2,800 $ - -100.00% FEMA Grant $ - $ - $ - $ 33,000 $ 42,826 $ -
OES Grant $ 252,694 $ 135,586 $ 158,236 $ 375,000 $ 489,625 $ - -100.00% SAFER Grant $ - $ - $ - $ - $ - $ -
Ambulance Charges $ 2,783,871 $ 4,144,497 $ 4,871,498 $ 4,500,000 $ 1,438,777 $ 1,676,445 -62.75% Fire Med $ 21,064 $ 19,685 $ 20,180 $ 23,000 $ 20,000 $ 20,000 -13.04% GEMT $ 20,349 $ - $ 176,085 $ 46,000 $ 195,599 $ 320,000 595.65% IGT $ 1,514,389 $ 733,264 $ 1,463,085 $ 1,556,000 $ 1,678,548 $ 1,450,000 -6.81% Miscellaneous $ 43,094 $ 37,758 $ 166,924 $ 15,000 $ 22,000 $ 450,000 2900.00% Hospital District Contribution $ - $ 366,654 $ 171,770 $ - $ - $ - From Other Funds $ - $ - $ 108,963 $ - $ 108,963 $ 130,100 From General Fund $ 300,000 $ 575,000 $ 350,000 $ 350,000 $ 350,000 $ 400,000 14.29% TOTAL REVENUES $ 4,935,462 $ 6,015,444 $ 7,490,456 $ 6,901,500 $ 4,349,138 $ 4,446,545 -35.57%

EXPENDITURES
Wages and Benefits $ 1,733,520 $ 2,122,302 $ 2,052,191 $ 2,103,419 $ 2,072,207 $ 2,618,620 24.49% Maintenance and Operation $ 3,412,862 $ 3,980,531 $ 5,349,085 $ 4,011,935 $ 1,749,938 $ 1,463,437 -63.52% Debt Service $ 63,488 $ 60,288 $ 56,388 $ 52,413 $ 27,219 $ 48,638 -7.20% Capital Outlay $ 143,286 $ 7,400 $ (63,635) $ - $ 462,318 $ 228,000 Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 5,353,156 $ 6,170,519 $ 7,394,029 $ 6,167,767 $ 4,311,682 $ 4,358,694 -29.33% Net Revenue/(Expenditures) $ (417,694) $ (155,075) $ 96,428 $ 733,733 $ 37,456 $ 87,851 -88.03% Changes in Fund Balance $ 897,839 $ 159,897 $ (197,122) Net Increase/(Decrease) in Fund Balance $ 480,145 $ 4,822 $ (100,694) $ 733,733 $ 37,456 $ 87,851 -88.03% Beginning Fund Balance July 1 $ (352,954) $ 127,191 $ 132,013 $ 31,319 $ 31,319 $ 68,775 119.60% Ending Fund Balance June 30 $ 127,191 $ 132,013 $ 31,319 $ 765,052 $ 68,775 $ 156,626 -79.53% Adjustment to Fund Balance
Adjusted Ending Fund Balance $ 127,191 $ 132,013 $ 31,319 $ 765,052 $ 68,775 $ 156,626 -79.53% $1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. FY24 saw our ISO rating improve from a 3 to a 2. 60%
34%
EXPENSE 1% 5%
Wages and Benefits
Maintenance and
Operation
Debt Service
Capital Outlay
46%
1%
39%
3%
REVENUE 11%

AMBULANCE CHARGES

FIRE MED
IGT

FROM OTHER FUNDS

FROM GENERAL FUND
Senior
Pool Center Total
Actual Fund Balance, June 30, 2023 (160,416) (202,629) (363,044) Estimated Beginning Fund Balance, June 30, 2024 (145,227) (199,393) (344,620) Revenues:

Charges for Service 52,500 55,000 107,500
JPA Reimbursements 93,400 - 93,400
Contributions - 5,000 5,000

CARES ACT COVID - -
Grants - -
Transfers In From Other Funds 148,000 100,000 248,000
Total Revenues $ 293,900 $ 160,000 $ 453,900
Expenses: Wages and Benefits 92,968 123,209 216,178
Office Supplies 400 - 400
Department Tools and Supplies 36,500 13,000 49,500
Concession Stand Supplies 5,500 - 5,500
Utilities/Communications 41,050 15,500 56,550
Equipment Maintenance 7,000 - 7,000
Kitchen Remodel - -
Professional Services 47,000 2,500 49,500
Insurance 7,606 5,526 13,132
Capital Outlay 55,000 - 55,000
Total Expenses 293,024 159,735 452,760
Projected Net Result 876 265 1,140
Projected Ending Fund Balance, June 30, 2025 $ (144,351) $ (199,129) $ (343,480)

CITY OF KINGSBURG
Summary of Recreation Funds
2024-25 Fiscal Year Budget
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-0000-433-0201 PUBLIC SWIMMING $ 2,689 $ 8,196 $ 5,769 $ 7,000 $ 7,000 $ 7,500 7.14% 021-0000-433-0202 RED CROSS LESSONS $ 11,082 $ 10,800 $ 23,165 $ 6,500 $ 20,000 $ 17,500 169.23% 021-0000-433-0203 LAP SWIMMING $ 7,494 $ 4,625 $ 4,909 $ 2,500 $ 3,200 $ 2,500 0.00% 021-0000-433-0204 GROUP RENTALS $ 16,220 $ 13,860 $ 9,780 $ 15,000 $ 15,000 $ 15,000 0.00% 021-0000-433-0206 CONCESSION STAND SALES $ 2,612 $ 6,329 $ 9,010 $ 6,000 $ 6,500 $ 6,000 0.00% 021-0000-433-0207 AQUA AEROBICS $ 10,233 $ 5,583 $ 3,401 $ 4,000 $ 3,200 $ 4,000 0.00% 021-0000-462-0100 MISCELANEOUS $ - $ - $ - $ - $ - $ -
021-0000-462-0120 CARES ACT COVID 19 $ 1,612 $ - $ - $ - $ - $ - 021-0000-463-0201 POOL REIMB $ 63,282 $ 79,738 $ 94,752 $ 83,400 $ 83,512 $ 93,400 11.99% Sub-Total $ 115,223 $ 129,131 $ 150,785 $ 124,400 $ 138,412 $ 145,900 17.28% 021-0000-471-0110 FROM GENERAL FUND $ 100,000 $ 110,000 $ 120,000 $ 148,000 $ 148,000 $ 148,000 0.00% TOTAL, POOL $ 215,223 $ 239,131 $ 270,785 $ 272,400 $ 286,412 $ 293,900 7.89%

SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION $ - $ 28,122 $ 37,436 $ 24,000 $ 24,000 $ 55,000 022-0000-461-0101 LUNCH CONTRIBUTIONS $ - $ 12,814 $ 5,748 $ 4,000 $ 7,350 $ 5,000 022-0000-461-0105 SENIOR CENTER DONATIONS $ - $ - $ - $ - $ - $ - Sub-Total $ - $ 40,936 $ 43,184 $ 28,000 $ 31,350 $ 60,000 022-0000-462-0110 SJVAP Public Benefit Grant $ 20,000 $ - $ 1,785 $ - $ - $ - 022-0000-462-0120 CARES ACT COVID 19 $ 53,007 $ - $ - $ 23,000 $ 23,000 $ - 022-0000-462-0130 KITCHEN REMODEL GRANT $ - $ - $ - $ 220,000 $ 220,000 $ - 022-0000-471-0110 FROM GENERAL FUND $ 55,000 $ 55,000 $ 65,000 $ 100,000 $ 100,000 $ 100,000 0.00% TOTAL, SENIOR CENTER $ 128,007 $ 95,936 $ 109,969 $ 371,000 $ 374,350 $ 160,000 -56.87% TOTAL, RECREATION FUNDS $ 343,230 $ 335,066 $ 380,754 $ 643,400 $ 660,762 $ 453,900 -29.45% Revenues $ 343,230 $ 335,066 $ 380,754 $ 643,400 $ 660,762 $ 453,900 -29.45% Expenses $ 433,321 $ 458,362 $ 485,399 $ 642,242 $ 642,338 $ 452,760 -29.50% $ (90,092) $ (123,296) $ (104,644) $ 1,158 $ 18,424 $ 1,140

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-9100-529-5108 LIFEGUARDS $ 61,653 $ 103,820 $ 91,163 $ 65,000 $ 65,000 $ 75,606 16.32% 021-9100-529-5111 AQUA AEROBICS $ 8,078 $ 3,138 $ 2,376 $ 5,000 $ 5,000 $ 4,750 -5.00% 021-9100-529-5121 FICA $ 5,335 $ 8,177 $ 7,156 $ 5,355 $ 5,355 $ 6,147 14.79% 021-9100-529-5127 WORKERS COMP $ 5,055 $ 5,886 $ 6,592 $ 5,897 $ 5,897 $ 6,446 9.31% 021-9100-529-5131 EAP $ 19 $ 20 $ 20 $ 22 $ 22 $ 19 -13.64% TOTAL WAGES & BENEFITS $ 80,140 $ 121,041 $ 107,307 $ 81,274 $ 81,274 $ 92,968 14.39% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE $ 1,426 $ 393 $ 642 $ 400 $ 400 $ 400 0.00% 021-9100-529-5210 DEPT TOOLS & SUPPLIES $ 42,212 $ 41,369 $ 37,992 $ 40,000 $ 40,000 $ 36,500 -8.75% 021-9100-529-5213 CONCESSION STAND SUPPLIES $ 3,219 $ 2,865 $ 8,088 $ 5,000 $ 5,000 $ 5,500 10.00% 021-9100-529-5216 COMMUNICATIONS $ 900 $ 983 $ 1,161 $ 1,050 $ 1,050 $ 1,050 0.00% 021-9100-529-5218 UTILITIES $ 31,822 $ 47,036 $ 48,359 $ 40,000 $ 42,000 $ 40,000 0.00% 021-9100-529-5226 EQUIPMENT MAINTENANCE $ 7,561 $ 2,901 $ 16,261 $ 7,000 $ 5,000 $ 7,000 0.00% 021-9100-529-5261 LIABILITY INSURANCE $ 2,024 $ 2,637 $ 3,178 $ 3,481 $ 3,481 $ 4,840 39.04% 021-9100-529-5262 PROPERTY INSURANCE $ 450 $ 825 $ 1,111 $ 1,240 $ 1,240 $ 2,155 73.79% 021-9100-529-5264 ERMA $ 564 $ 800 $ 783 $ 548 $ 548 $ 533 -2.74% 021-9100-529-5265 RISK MGT/RMA ADMIN FEES $ 133 $ 39 $ 5 $ 52 $ 52 $ 78 50.00% 021-9100-529-5266 UNEMPLOYMENT INS LIABLITY $ - $ 1,645 $ - $ - $ - $ - 0.00% 021-9100-529-5270 PROFESSIONAL SERVICES $ 38,993 $ 34,618 $ 45,403 $ 45,000 $ 45,000 $ 47,000 4.44% 021-9100-529-5341 COVID-19 $ 3,451 $ - $ - $ - $ - $ - 0.00% TOTAL MAINTENANCE & OPERATIONS $ 132,756 $ 136,110 $ 162,984 $ 143,771 $ 143,771 $ 145,056 0.89% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS $ 1,878 $ 10,959 $ 38,319 $ 46,700 $ 46,178 $ 55,000 021-9100-529-5728 SAND FILTER REPLACEMENT $ 24,829 $ 25,490 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 26,707 $ 36,449 $ 38,319 $ 46,700 $ 46,178 $ 55,000 17.77% TOTAL, POOL $ 239,603 $ 293,600 $ 308,610 $ 271,745 $ 271,223 $ 293,024 7.83%

SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME $ 37,248 $ 57,621 $ 58,370 $ 64,779 $ 64,779 $ 66,742 3.03% 022-7100-529-5121 FICA $ 2,864 $ 4,408 $ 4,370 $ 4,956 $ 4,956 $ 5,106 3.02% 022-7100-529-5122 PERS UAL $ - $ 2,182 $ - $ - $ - $ - 0.00% 022-7100-529-5123 PERS $ 1,363 $ 1,765 $ 1,866 $ 2,076 $ 2,076 $ 2,000 -3.65% 022-7100-529-5127 WORKERS COMP $ 2,359 $ 2,747 $ 3,076 $ 2,752 $ 2,752 $ 3,008 9.30% 022-7100-529-5131 EAP $ 3 $ 11 $ 12 $ 6 $ 6 $ 7 16.67%
TOTAL WAGES & BENEFITS $ 43,837 $ 68,734 $ 67,694 $ 74,569 $ 74,569 $ 76,863 3.08% 022-7100-529-5210 DEPT TOOLS & SUPPLIES $ 774 $ 805 $ 6,768 $ 3,500 $ 5,000 $ 5,000 42.86% 022-7100-529-5261 LIABILITY INSURANCE $ 349 $ 1,417 $ 2,986 $ 1,023 $ 1,023 $ 1,705 66.67% 022-7100-529-5262 PROPERTY INSURANCE $ 78 $ 443 $ 661 $ 364 $ 364 $ 759 108.52% 022-7100-529-5264 ERMA $ 97 $ 430 $ 466 $ 161 $ 161 $ 188 16.77% 022-7100-529-5265 RISK MGT/RMA ADMIN FEES $ 23 $ 21 $ 3 $ 15 $ 15 $ 27 80.00% 022-7100-529-5266 UNEMPLOYMENT INS LIABLITY $ - $ 98 $ - $ - $ 396 $ - 0.00% 022-7100-529-5341 COVID-19 $ 104,351 $ 38,462 $ 24,713 $ - $ - $ - 0.00% TOTAL MAINTENANCE & OPERATIONS $ 105,672 $ 41,677 $ 35,596 $ 5,063 $ 6,959 $ 7,679 51.67% TOTAL, SENIOR CENTER - NUTRITION $ 149,508 $ 110,411 $ 103,290 $ 79,632 $ 81,528 $ 84,542 6.17%

SENIOR CENTER - OPERATIONS
022-7200-529-5101 SALARIES $ 19,645 $ 21,887 $ 29,792 $ 31,824 $ 31,824 $ 32,935 3.49% 022-7200-529-5121 FICA $ 1,456 $ 1,622 $ 2,222 $ 2,435 $ 2,435 $ 2,520 3.47% 022-7200-529-5122 PERS-UAL $ 157 $ 2,682 $ 2,690 $ - $ 3,022 $ 3,613 0.00% 022-7200-529-5123 PERS $ 1,488 $ 1,481 $ 2,141 $ 2,444 $ 2,444 $ 2,592 6.06% 022-7200-529-5125 MEDICAL $ 1,608 $ 4,083 $ 3,827 $ 3,042 $ 3,042 $ 3,598 18.28% 022-7200-529-5127 WORKERS COMP $ 843 $ 981 $ 1,099 $ 983 $ 983 $ 1,074 9.26% 022-7200-529-5131 EAP $ 4 $ 4 $ 4 $ 4 $ 4 $ 6 50.00%
022-7200-529-5133 LIFE INSURANCE $ 10 $ 10 $ 9 $ 9 $ 9 $ 9 0.00% TOTAL WAGES & BENEFITS $ 25,210 $ 32,749 $ 41,784 $ 40,741 $ 43,763 $ 46,347 13.76% 022-7200-529-5210 DEPT TOOLS & SUPPLIES $ 6,135 $ 4,510 $ (263) $ 13,000 $ 8,000 $ 8,000 -38.46% 022-7200-529-5216 COMMUNICATIONS $ 2,307 $ 4,521 $ 9,092 $ 6,500 $ 5,700 $ 6,500 0.00% 022-7200-529-5218 UTILITIES $ 8,960 $ 9,873 $ 10,368 $ 7,000 $ 8,500 $ 9,000 28.57% 022-7200-529-5261 LIABILITY INSURANCE $ 430 $ 562 $ 668 $ 735 $ 735 $ 1,556 111.70% 022-7200-529-5262 PROPERTY INSURANCE $ 96 $ 176 $ 234 $ 262 $ 262 $ 693 164.50% 022-7200-529-5263 VEHICLE INSURANCE $ - $ - $ - $ - $ - $ 401 0.00% 022-7200-529-5264 ERMA $ 120 $ 171 $ 165 $ 116 $ 116 $ 172 48.28% 022-7200-529-5265 RISK MGT/RMA ADMIN FEES $ 28 $ 8 $ 1 $ 11 $ 11 $ 25 127.27% 022-7200-529-5270 PROFESSIONAL SERVICES $ 924 $ 1,780 $ 2,473 $ 2,500 $ 2,500 $ 2,500 0.00% 022-7200-529-5701 SENIOR CENTER KITCHEN REMODEL $ - $ - $ 8,975 $ 220,000 $ 220,000 $ - TOTAL MAINTENANCE & OPERATIONS 18,999 $ 21,602 $ 31,714 $ 250,124 $ 245,824 $ 28,847 -88.47% TOTAL, SENIOR CENTER - OUTREACH 44,210 $ 54,351 $ 73,498 $ 290,865 $ 289,587 $ 75,194 -74.15% TOTAL SENIOR CENTER 193,718 $ 164,762 $ 176,788 $ 370,497 $ 371,115 $ 159,735 -56.89%

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

CITY OF KINGSBURG

RECREATION FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
TOTAL WAGES & BENEFITS $ 149,188 $ 222,525 $ 216,785 $ 196,584 $ 199,606 $ 216,178 9.97% TOTAL MAINTENANCE & OPERATIONS $ 257,427 $ 199,389 $ 230,294 $ 398,958 $ 396,554 $ 181,582 -54.49% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL TRANFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 26,707 $ 36,449 $ 38,319 $ 46,700 $ 46,178 $ 55,000 17.77% TOTAL, RECREATION FUND $ 433,321 $ 458,362 $ 485,399 $ 642,242 $ 642,338 $ 452,760 -29.50% Revenues $ 343,230 $ 335,066 $ 380,754 $ 643,400 $ 660,762 $ 453,900 Expenses $ 433,321 $ 458,362 $ 485,399 $ 642,242 $ 642,338 $ 452,760 $ (90,092) $(123,296) $ (104,644) $ 1,158 $ 18,424 $ 1,140 Crandell Swim Complex
Pool 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 %
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Public Swimming $ 2,689 $ 8,196 $ 5,769 $ 7,000 $ 7,000 $ 7,500 7.14% Red Cross Lessons $ 11,082 $ 10,800 $ 23,165 $ 6,500 $ 20,000 $ 17,500 169.23% Lap Swimming $ 7,494 $ 4,625 $ 4,909 $ 2,500 $ 3,200 $ 2,500 0.00% Group Rentals $ 16,220 $ 13,860 $ 9,780 $ 15,000 $ 15,000 $ 15,000 0.00% Concession Stand Sales $ 2,612 $ 6,329 $ 9,010 $ 6,000 $ 6,500 $ 6,000 0.00% Aqua Aerobics $ 10,233 $ 5,583 $ 3,401 $ 4,000 $ 3,200 $ 4,000 0.00% Miscelaneous-CARES Act $ 1,612 $ - $ - $ - $ - $ -
Pool Reimb $ 63,282 $ 79,738 $ 94,752 $ 83,400 $ 83,512 $ 93,400 11.99% Transfer In From General Fund $ 100,000 $ 110,000 $ 120,000 $ 148,000 $ 148,000 $ 148,000 0.00% TOTAL REVENUES $ 215,223 $ 239,131 $ 270,785 $ 272,400 $ 286,412 $ 293,900 7.89%

EXPENDITURES
Wages and Benefits $ 80,140 $ 121,041 $ 107,307 $ 81,274 $ 81,274 $ 92,968 14.39% Maintenance and Operation $ 132,756 $ 136,110 $ 162,984 $ 143,771 $ 143,771 $ 145,056 0.89% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 26,707 $ 36,449 $ 38,319 $ 46,700 $ 46,178 $ 55,000 17.77% TOTAL EXPENDITURES $ 239,603 $ 293,600 $ 308,610 $ 271,745 $ 271,223 $ 293,024 7.83% Net Revenue/(Expenditures) $ (24,380) $ (54,469) $ (37,825) $ 655 $ 15,189 $ 876 33.70% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (24,380) $ (54,469) $ (37,825) $ 655 $ 15,189 $ 876 33.70% Beginning Fund Balance July 1 $ (43,741) $ (68,120) $ (122,591) $ (160,416) $ (160,416) $ (145,227) -9.47% Ending Fund Balance June 30 $ (68,120) $ (122,591) $ (160,416) $ (159,761) $ (145,227) $ (144,351) -9.65% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2020-21 2021-22 2022-23 2023-24 2024-25

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% 6% 1%
5% 2%
1%
32%
50%

REVENUES
Public Swimming
Red Cross Lessons
Lap Swimming
Group Rentals
Concession Stand Sales
Aqua Aerobics
Pool Reimb
From General Fund
32%
49%
19%

EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay
Senior Center
Senior Center 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Senior Nutrition $ - $ 28,122 $ 37,436 $ 24,000 $ 24,000 $ 55,000 Lunch Contributions $ - $ 12,814 $ 5,748 $ 4,000 $ 7,350 $ 5,000 SJVAP Public Benefit Grant $ 20,000 $ - $ 1,785 $ - $ - $ - Kitchen Remodel Grant $ 220,000 $ 220,000 $ -
Cares Act -Covid 19 $ 53,007 $ - $ - $ 23,000 $ 23,000 $ - Transfer from General Fund $ 55,000 $ 55,000 $ 65,000 $ 100,000 $ 100,000 $ 100,000 0.00% TOTAL REVENUES $ 128,007 $ 95,936 $ 109,969 $ 371,000 $ 374,350 $ 160,000 -56.87%

EXPENDITURES
Wages and Benefits $ 69,047 $ 101,484 $ 109,478 $ 115,310 $ 118,332 $ 123,209 6.85% Maintenance and Operation $ 124,671 $ 63,278 $ 67,310 $ 255,187 $ 252,783 $ 36,526 -85.69% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 193,718 $ 164,762 $ 176,788 $ 370,497 $ 371,115 $ 159,735 -56.89% Net Revenue/(Expenditures) $ (65,711) $ (68,826) $ (66,819) $ 503 $ 3,235 $ 265 -47.41% Changes in Fund Balance $ (2) $ (2) $ 4
Net Increase/(Decrease) in Fund Balance $ (65,713) $ (68,828) $ (66,815) $ 503 $ 3,235 $ 265 -47.41% Beginning Fund Balance July 1 $ (1,272) $ (66,985) $ (135,814) $ (202,629) $ (202,629) $ (199,393) -1.60% Ending Fund Balance June 30 $ (66,985) $ (135,814) $ (202,629) $ (202,125) $ (199,393) $ (199,129) -1.48% $-
$100,000
$200,000
$300,000
$400,000
2020-21 2021-22 2022-23 2023-24 2024-25

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. 77%
23%

EXPENSES
Wages and Benefits
Maintenance and
Operation
34%
3%
63%

REVENUES
Senior Nutrition
Lunch Contributions
Transfer from General Fund
Estimated Projected
Beginning
Fund Balance Grant Transfers Total Capital Transfers Total Net Ending Fund
Balance
6/30/2024 Funds/Int In Revenue Projects Out Expenses Result 6/30/2025

FEDERAL PROJECTS
030 CDBG-20th Street Project (215,932) 295,000 - 295,000 295,000 - 295,000 - (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 (21,769) - - - - - - - (21,769) 057 Madsen Ave Bike Path Stroud to Kamm - - - - - - - - - 058 Bethel/Sierra Roundabout 2,005 - - - - - - - 2,005
059 Mehlert Ave Reconstruction - - - - - - - - -
060 12th Ave Sidewalks-Stroud-Aslan - - - - - - - - -
-
061 18th Ave Sidewalks-Stroud-Klepper - - - - - - - - - 062 18th Ave Sidewalks-Sierra-Stroud - - - - - - - - -
GRANTS
031 Park Improvement Grants - 1,200,600 - 1,200,600 1,200,600 - 1,200,600 - 032 Transient Orientated Development Grant - 436,033 - 436,033 436,033 - 436,033 - - 033 San Joaquin Valley Air Grant 21 - - - - - - - 21
-
034 SLESF COPS 13,970 156,921 - 156,921 - 155,000 155,000 1,921 15,891 -
036 ARPA FUND 1,593,718 47,563 - 47,563 - 393,515 393,515 (345,952) 1,247,766 -
108 ACT TASK FORCE Grant 78,564 187,376 - 187,376 - 187,072 187,072 304 78,868 109 SCHOOL RESOURCE OFFICER - - - - - - - - -
110 KJUHSD SRO - 135,701 25,500 161,201 - 161,201 161,201 - - 111 ELEMENTARY SRO - 144,659 25,500 170,159 - 170,159 170,159 - - 120 TRI-COUNTY EMT PARAMEDIC - - - - - - - - -
1,450,577 2,603,853 51,000 2,654,853 1,931,633 1,066,947 2,998,580 (343,727) 1,106,850 City of Kingsburg
Summary of Grants and Federal Projects Funds
2024-2024 Fiscal Year Budget
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUAL 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 IMPROVEMENT $ 17,983 $ 171,520 $ 7,975 $ - $ - $ - 030-0000-423-0598 MARIPOSA STREET $ - $ - $ - $ - $ 14,340 $ 295,000 TOTAL $ 17,983 $ 171,520 $ 7,975 $ - $ 14,340 $ 295,000

PARK IMPROVEMENTS
031-0000-423-0310 HOUSING RELATED PK GRANT $ - $ - $ - $ - $ - $ - 031-0000-451-0101 PROP 68 GRANT-ATHWAL PARK $ - $ - $ - $ - $ 50,300 $ - 031-0000-451-0102 PROP 68 GRANT-DOG PARK $ - $ - $ - $ 1,244,000 $ 43,400 $ 1,200,600 TOTAL $ - $ - $ - $ 1,244,000 $ 93,700 $ 1,200,600 -3.49%

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 $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
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 $ 5,065 $ 16,594 $ 29,098 $ - $ - $ - 054-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 5,065 $ 16,594 $ 29,098 $ - $ - $ -

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUAL ACTUAL BUDGET PROJECTED PROPOSED Change FEDERAL PROJECTS:

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25

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

MADSEN AVE RECONST SIERRA TO STROUD
056-0000-423-0607 CML GRANTS $ 52,430 $ 538,715 $ 74,860 $ - $ 644,802 $ - 056-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 52,430 $ 538,715 $ 74,860 $ - $ 644,802 $ -

MADSEN AVE BIKE PATH-STROUD TO KAMM
057-0000-423-0607 CML GRANTS $ 11,096 $ 218,629 $ 82,759 $ - $ - $ - 057-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 11,096 $ 218,629 $ 82,759 $ - $ - $ -

BETHEL/SIERRA ROUNDABOUT
058-0000-423-0607 CMAQ GRANTS $ 79,648 $ 93,680 $ 1,243,677 $ - $ - $ - 058-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 79,648 $ 93,680 $ 1,243,677 $ - $ - $ -

MEHLERT AVE RECONSTRUCTION
059-0000-423-0607 CMAQ GRANTS $ 2,104 $ 226,881 $ - $ - $ - $ - 059-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 2,104 $ 226,881 $ - $ - $ - $ -
12TH AVE SIDEWALKS-STROUD-ASLAN
060-0000-423-0607 CMAQ GRANTS $ 3,000 $ 9,000 $ 2,250 $ 58,700 $ 34,811 $ - -100.00% 060-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 3,000 $ 9,000 $ 2,250 $ 58,700 $ 34,811 $ - -100.00% 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS $ 3,895 $ 48,590 $ 2,921 $ 145,000 $ 172,868 $ - -100.00% 061-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 3,895 $ 48,590 $ 2,921 $ 145,000 $ 172,868 $ - -100.00% 18TH AVE SIDEWALKS-SIERRA-STROUD
062-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ 145,000 $ 145,000 $ - 062-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 145,000 $ 145,000 $ - -100.00%

TRANSIENT ORIENTED DEVELOPMENT
032-0000-421-0106 TOD GRANT $ 70,400 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033 -2.02% 032-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 70,400 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033 -2.02%

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

COPS SLESF
034-0000-421-0106 COPS SLESF GRANT $ 156,727 $ 161,285 $ 251,430 $ 150,000 $ 150,000 $ 155,000 3.33% 034-0000-451-0101 INTEREST $ - $ 825 $ 3,109 $ - $ 3,979 $ 1,921 TOTAL $ 156,727 $ 162,110 $ 254,539 $ 150,000 $ 153,979 $ 156,921 4.61%

LINNAEA VILLAS PUBLIC PROJECT
035-0000-421-0106 LINNAEA VILLAS PUBLIC PROJEC $ 1,029,644 $ 714,429 $ 210,813 $ - $ - $ - 035-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 1,029,644 $ 714,429 $ 210,813 $ - $ - $ -

ARPA FUND
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUAL ACTUAL BUDGET PROJECTED PROPOSED Change FEDERAL PROJECTS:

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
036-0000-421-0106 ARPA FUNDS $ - $ 2,896,491 $ - $ - $ - $ - 036-0000-451-0101 INTEREST $ - $ 6,582 $ 69,623 $ - $ 64,870 $ 47,563 TOTAL $ - $ 2,903,073 $ 69,623 $ - $ 64,870 $ 47,563

ACT TASK FORCE
108-0000-463-0119 ACT TASK FORCE GRANT $ 133,195 $ 166,862 $ 206,323 $ 192,248 $ 192,248 $ 187,072 -2.69% 108-0000-451-0101 INTEREST $ - $ 116 $ 479 $ - $ 447 $ 304 108-0000-463-0100 MISCELLANEOUS $ - $ 1,846 $ 264 $ - $ - $ - TOTAL $ 133,195 $ 168,824 $ 207,066 $ 192,248 $ 192,695 $ 187,376 115.98%

SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT $ 491 $ 98,439 $ 159,589 $ - $ - $ - 109-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ 491 $ 98,439 $ 159,589 $ - $ - $ -

KJUHSD SRO
110-0000-463-0119 SRO GRANT $ - $ - $ - $ 132,665 $ 132,665 $ 135,701 110-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
110-0000-471-0110 FROM MEASURE E $ - $ - $ - $ - $ 25,500 $ 25,500 TOTAL $ - $ - $ - $ 132,665 $ 158,165 $ 161,201

ELEMENTARY SRO
111-0000-463-0119 SRO GRANT $ - $ - $ - $ 132,665 $ 132,665 $ 144,659 111-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
111-0000-471-0110 FROM MEASURE E $ - $ - $ - $ - $ 25,500 $ 25,500 TOTAL $ - $ - $ - $ 132,665 $ 158,165 $ 170,159

TRI-COUNTY EMT PARAMEDIC
120-0000-422-0400 TRI-COUNTY-EMTPARAMEDIC $ - $ - $ 319,107 $ 583,057 $ 583,057 $ - -100.00% 120-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ 319,107 $ 583,057 $ 583,057 $ - -100.00% TOTAL GRANTS & FEDERAL PROJECTS $ 1,569,480 $ 5,452,438 $ 2,671,407 $ 3,228,335 $ 2,290,783 $ 2,259,065 73.22% TOTAL TRANSFERS IN $ - $ - $ - $ - $ - $ 51,000
TOTAL, GRANTS & FED PROCECTS FUNDS $ 1,569,480 $ 5,452,438 $ 2,671,407 $ 3,228,335 $ 2,425,419 $ 2,654,853 103.57% Revenues $ 1,569,480 $ 5,452,438 $ 2,671,407 $ 3,228,335 $ 2,425,419 $ 2,654,853 103.57% Expenses $ - $ - $ 525,222 $ 583,057 $ 446,995 $ 2,998,580 $ 1,569,480 $ 5,452,438 $ 2,146,185 $ 2,645,278 $ 1,978,424 $ (343,728) -100.00% FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 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 $ 60,287 $ 132,282 $ - $ - $ - $ - 030-9100-549-5734 MARIPOSA STREET $ - $ 14,340 $ 295,000 CDBG TOTAL $ 60,287 $ 132,282 $ - $ - $ 14,340 $ 295,000

PARK IMPROVEMENTS
031-9100-549-5713 PARK IMPROVEMENTS TOTAL $ - $ - $ - $ - $ - $ - 031-9100-549-5743 SOLAR INSTALLATION SENIOR BLG $ - $ - $ - $ - $ - $ - 031-9100-549-5744 PROP 68 GRANT-ATHWAL PARK RESTROOM $ - $ - $ 46,689 $ - $ 192,692 $ - 031-9100-549-5745 PROP 68 GRANT-DOG PARK $ - $ - $ 10,850 $ 1,244,000 $ 43,400 $ 1,200,600 PARK IMPROVEMENTS TOTAL $ - $ - $ 57,539 $ 1,244,000 $ 236,092 $ 1,200,600 -3.49%

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 $ 3,803 $ 16,718
10TH AVE RECONS TOTAL $ 3,803 $ 16,718 $ - $ - $ - $ -
18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 5,721 $ 18,127 $ 29,098 $ - $ - $ -

BETHEL AVENUE IMPROVEMENTS
055-9100-549-5747 BETHEL AVENUE IMPROVEMENTS $ 44,424 $ - $ - $ - $ - $ -

MADSEN AVE RECON SIERRA-STROUD
056-9100-549-5746 MADSEN AVE RECONSTRUCT $ 52,430 $ 555,486 $ 74,860 $ - $ 644,802 $ -

MADSEN AV BIKE PATH STROUD-KAMM
057-9100-549-5749 MADSEN AVE BIKE PATH $ 39,430 $ 310,827 $ 26,946 $ - $ - $ -

BETHEL/SIERRA ROUNDABOUT
058-9100-549-5744 BETHEL/SIERRA ROUNDABOUT $ 79,110 $ 93,680 $ 1,242,210 $ - $ - $ -

MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ 2,377 $ 256,277 $ - $ - $ - $ - 12TH AVE SIDEWALKS-STROUD-ASLAN
060-9100-549-5751 12TH AVE SIDEWALKS $ 3,000 $ 9,000 $ 2,250 $ - $ 39,498 $ - 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-9100-549-5752 18TH AVE SIDEWALKS $ 4,400 $ 18,414 $ 40,204 $ - $ 172,868 $ - 18TH AVE SIDEWALKS-SIERRA-STROUD
062-9100-549-5752 18TH AVE SIDEWALKS $ - $ - $ - $ - $ 327,760 $ - GRANTS:

TRANSIENT ORIENTED DEVELOPMENT
032-9100-549-5270 TOD PROGRAM $ 61,200 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033 -2.02%

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

CITY OF KINGSBURG

GRANTS & FEDERAL PROJECTS FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 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 2024/25

COPS SLESF
034-9100-549-5505 TRANSFER TO OTHER FUNDS $ 150,000 $ 150,000 $ 330,162 $ 150,000 $ 150,000 $ 155,000 3.33%

LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ 1,318,317 $ 407,147 $ 129,878 $ - $ - $ -

ARPA FUND
036-9100-549-5341 ARPA $ - $ - $ 1,048,750 $ 298,000 $ 163,000 $ 393,515 32.05%

ACT TASK FORCE
108-3400-549-5101 SALARIES $ 85,442 $ 97,148 $ 85,592 $ 82,147 $ 82,147 $ 85,063 3.55% 108-3400-549-5102 OVERTIME $ 3,292 $ 3,378 $ 5,206 $ 20,000 $ 11,018 $ 20,000 0.00% 108-3400-549-5121 FICA $ 6,849 $ 6,704 $ 6,224 $ 7,814 $ 7,127 $ 8,037 2.86% 108-3400-549-5122 PERS-UAL $ 781 $ 11,494 $ 11,125 $ 7,802 $ 7,802 $ 9,330 19.58% 108-3400-549-5123 PERS-PAYROLL $ 10,293 $ 10,252 $ 9,969 $ 10,269 $ 10,269 $ 10,802 5.19% 108-3400-549-5125 MEDICAL $ 1,791 $ 1,795 $ 15,068 $ 13,165 $ 13,165 $ 17,059 29.58% 108-3400-549-5127 WORKERS COMP $ 5,991 $ 6,975 $ 7,811 $ 6,998 $ 6,998 $ 7,640 9.17% 108-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 0.00% 108-3400-549-5131 EAP $ 8 $ 12 $ 15 $ 13 $ 13 $ 14 7.69% 108-3400-549-5133 LIFE INSURANCE $ 36 $ 36 $ 35 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 115,482 $ 138,795 $ 142,045 $ 149,244 $ 139,575 $ 158,981 6.52% 108-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ 1,000 $ 412 $ 1,200 $ 1,573 $ 1,573 31.04% 108-3400-549-5210 DEPT TOOLS $ 580 $ 23 $ 16 $ 600 $ - $ 600 0.00% 108-3400-549-5216 COMMUNICATIONS $ 560 $ 1,060 $ 1,057 $ 1,100 $ 1,100 $ 1,100 0.00% 108-3400-549-5222 VEHICLE MAINTENANCE $ 1,605 $ 1,225 $ 1,854 $ 3,500 $ 3,500 $ 3,500 0.00% 108-3400-549-5224 FUELS $ 5,300 $ 5,727 $ 3,104 $ 10,000 $ 10,000 $ 12,000 20.00% 108-3400-549-5261 LIABILITY INSURANCE $ 877 $ 1,655 $ 2,357 $ 1,986 $ 1,986 $ 3,636 83.08% 108-3400-549-5262 PROPERTY INSURANCE $ 195 $ 517 $ 824 $ 708 $ 708 $ 1,619 128.67% 108-3400-549-5263 VEHICLE INSURANCE $ 765 $ 1,061 $ 1,022 $ 1,567 $ 1,567 $ 1,604 2.36% 108-3400-549-5264 ERMA $ 245 $ 502 $ 581 $ 313 $ 313 $ 401 28.12% 108-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 58 $ 24 $ 4 $ 30 $ 30 $ 58 93.33% 108-3400-549-5296 TRAINING & EDUCATION $ 14 $ 1,065 $ 517 $ 2,000 $ 2,000 $ 2,000 0.00% MATERIAL & SERVICES $ 10,199 $ 13,859 $ 11,750 $ 23,004 $ 22,777 $ 28,091 22.11% 108-3400-549-5701 CAPITAL OUTLAY $ - $ 51 $ 66,608 $ 20,000 $ - $ - TOTAL, ACT TASK FORCE $ 125,681 $ 152,704 $ 220,403 $ 192,248 $ 162,352 $ 187,072 -2.69%

SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES $ 81,747 $ 91,619 $ 69,942 $ - $ - $ - 109-3400-549-5102 OVERTIME $ 4,201 $ 2,268 $ 3,711 $ - $ - $ - 109-3400-549-5121 FICA $ 6,513 $ 6,887 $ 5,572 $ - $ - $ - 109-3400-549-5122 PERS-UAL $ 37,446 $ 10,345 $ 10,184 $ - $ - $ - 109-3400-549-5123 PERS-PAYROLL $ 11,989 $ 13,261 $ 6,847 $ - $ - $ - 109-3400-549-5125 MEDICAL $ 19,739 $ 21,877 $ 7,433 $ - $ - $ - 109-3400-549-5127 WORKERS COMP $ 5,991 $ 6,975 $ 7,811 $ - $ - $ - 109-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,000 $ 1,000 $ - $ - $ - 109-3400-549-5131 EAP $ 8 $ 18 $ 15 $ - $ - $ -
109-3400-549-5133 LIFE INSURANCE $ 27 $ 29 $ 32 $ - $ - $ - TOTAL WAGES & BENEFITS $ 168,662 $ 154,279 $ 112,548 $ - $ - $ - 109-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ 1,000 $ - $ - $ - $ - 109-3400-549-5210 DEPT TOOLS $ - $ 349 $ 168 $ - $ - $ - 109-3400-549-5216 COMMUNICATIONS $ 44 $ 972 $ 1,056 $ - $ - $ - 109-3400-549-5222 VEHICLE MAINTENANCE $ - $ 305 $ 20 $ - $ - $ - 109-3400-549-5224 FUELS $ - $ 2,700 $ 7,129 $ - $ - $ - 109-3400-549-5261 LIABILITY INSURANCE $ 820 $ 2,400 $ 2,304 $ - $ - $ - 109-3400-549-5262 PROPERTY INSURANCE $ 182 $ 751 $ 805 $ - $ - $ - 109-3400-549-5263 VEHICLE INSURANCE $ 765 $ 1,061 $ 1,022 $ - $ - $ - 109-3400-549-5264 ERMA $ 229 $ 728 $ 567 $ - $ - $ -
109-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 54 $ 35 $ 4 $ - $ - $ - 109-3400-549-5296 TRAINING & EDUCATION $ - $ 500 $ 17 $ - $ - $ - MATERIAL & SERVICES $ 2,095 $ 10,800 $ 13,092 $ - $ - $ - 109-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ 170,756 $ 165,079 $ 125,640 $ - $ - $ -

KJUHSD SRO GRANT
110-3400-549-5101 SALARIES $ - $ - $ - $ 74,448 $ 74,448 $ 83,196 11.75% 110-3400-549-5102 OVERTIME $ - $ - $ - $ 4,000 $ 4,000 $ 10,000 150.00% 110-3400-549-5121 FICA $ - $ - $ - $ 6,001 $ 6,001 $ 7,129 18.81% 110-3400-549-5122 PERS-UAL $ - $ - $ - $ 7,074 $ 7,074 $ 9,125 28.99% 110-3400-549-5123 PERS-PAYROLL $ - $ - $ - $ 9,288 $ 9,288 $ 10,569 13.79% 110-3400-549-5125 MEDICAL $ - $ - $ - $ 8,693 $ 8,693 $ 12,188 40.20% 110-3400-549-5127 WORKERS COMP $ - $ - $ - $ 6,998 $ 6,998 $ 7,640 9.17% 110-3400-549-5129 UNIFORM ALLOWANCE $ - $ - $ - $ 1,000 $ 1,000 $ 1,000 0.00% 110-3400-549-5131 EAP $ - $ - $ - $ 13 $ 13 $ 11 -15.38% 110-3400-549-5133 LIFE INSURANCE $ - $ - $ - $ 36 $ 36 $ 36 0.00% FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 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 2024/25
TOTAL WAGES & BENEFITS - - - 117,551 $ 117,551 $ 140,894 19.86% 110-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ 1,200 $ 1,200 $ 2,200 83.33% 110-3400-549-5210 DEPT TOOLS $ - $ - $ - $ 600 $ 600 $ 600 0.00% 110-3400-549-5216 COMMUNICATIONS $ - $ - $ - $ 1,100 $ 1,100 $ 1,100 0.00% 110-3400-549-5222 VEHICLE MAINTENANCE $ - $ - $ - $ 500 $ 500 $ 3,500 600.00% 110-3400-549-5224 FUELS $ - $ - $ - $ 5,000 $ 5,000 $ 5,000 0.00% 110-3400-549-5261 LIABILITY INSURANCE $ - $ - $ - $ 2,059 $ 2,059 $ 2,738 32.98% 110-3400-549-5262 PROPERTY INSURANCE $ - $ - $ - $ 733 $ 733 $ 1,219 66.30% 110-3400-549-5263 VEHICLE INSURANCE $ - $ - $ - $ 1,567 $ 1,567 $ 1,604 2.36% 110-3400-549-5264 ERMA $ - $ - $ - $ 324 $ 324 $ 302 -6.79% 110-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ - $ 31 $ 31 $ 44 41.94% 110-3400-549-5296 TRAINING & EDUCATION $ - $ - $ - $ 2,000 $ 2,000 $ 2,000 0.00% MATERIAL & SERVICES - - $ - $ 15,114 $ 15,114 $ 20,307 34.36% 110-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - $ - $ - $ 132,665 $ 132,665 $ 161,201 21.51%

ELEMENTARY SRO GRANT
111-3400-549-5101 SALARIES $ - $ - $ - $ 74,448 $ 74,448 $ 95,203 27.88% 111-3400-549-5102 OVERTIME $ - $ - $ - $ 4,000 $ 4,000 $ 10,000 150.00% 111-3400-549-5121 FICA $ - $ - $ - $ 6,001 $ 6,001 $ 8,048 34.11% 111-3400-549-5122 PERS-UAL $ - $ - $ - $ 7,074 $ 7,074 $ 10,442 47.61% 111-3400-549-5123 PERS-PAYROLL $ - $ - $ - $ 9,288 $ 9,288 $ 11,891 28.03% 111-3400-549-5125 MEDICAL $ - $ - $ - $ 8,693 $ 8,693 $ 5,581 -35.80% 111-3400-549-5127 WORKERS COMP $ - $ - $ - $ 6,998 $ 6,998 $ 7,640 9.17% 111-3400-549-5129 UNIFORM ALLOWANCE $ - $ - $ - $ 1,000 $ 1,000 $ 1,000 0.00% 111-3400-549-5131 EAP $ - $ - $ - $ 13 $ 13 $ 11 -15.38% 111-3400-549-5133 LIFE INSURANCE $ - $ - $ - $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS - - - 117,551 $ 117,551 $ 149,852 27.48% 111-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ 1,200 $ 1,200 $ 2,200 83.33% 111-3400-549-5210 DEPT TOOLS $ - $ - $ - $ 600 $ 600 $ 600 0.00% 111-3400-549-5216 COMMUNICATIONS $ - $ - $ - $ 1,100 $ 1,100 $ 1,100 0.00% 111-3400-549-5222 VEHICLE MAINTENANCE $ - $ - $ - $ 500 $ 500 $ 3,500 600.00% 111-3400-549-5224 FUELS $ - $ - $ - $ 5,000 $ 5,000 $ 5,000 0.00% 111-3400-549-5261 LIABILITY INSURANCE $ - $ - $ - $ 2,059 $ 2,059 $ 2,738 32.98% 111-3400-549-5262 PROPERTY INSURANCE $ - $ - $ - $ 733 $ 733 $ 1,219 66.30% 111-3400-549-5263 VEHICLE INSURANCE $ - $ - $ - $ 1,567 $ 1,567 $ 1,604 2.36% 111-3400-549-5264 ERMA $ - $ - $ - $ 324 $ 324 $ 302 -6.79% 111-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ - $ 31 $ 31 $ 44 41.94% 111-3400-549-5296 TRAINING & EDUCATION $ - $ - $ - $ 2,000 $ 2,000 $ 2,000 0.00% MATERIAL & SERVICES - - $ - $ 15,114 $ 15,114 $ 20,307 34.36% 111-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - $ - $ - $ 132,665 $ 132,665 $ 170,159 28.26%

TRI-COUNTY EMT PARAMEDIC
120-6100-539-5101 SALARIES $ - $ - $ 203,598 $ 208,088 $ 208,088 $ - -100.00% 120-6100-539-5102 OVERTIME $ - $ - $ 82,234 $ - $ 69,427 $ - 0.00% 120-6100-549-5121 FICA $ - $ - $ 21,703 $ 15,919 $ 21,230 $ - -100.00% 120-6100-539-5122 PERS-UAL $ - $ - $ -
120-6100-539-5123 PERS-PAYROLL $ - $ - $ 23,489 $ 22,917 $ 22,917 $ - -100.00% 120-6100-539-5125 MEDICAL $ - $ - $ 31,067 $ 52,882 $ 52,882 $ - -100.00% 120-6100-539-5127 WORKERS COMP $ - $ - $ - $ 33,968 $ 33,968 $ - -100.00% 120-6100-539-5129 UNIFORM ALLOWANCE $ - $ - $ 3,000 $ 3,000 $ 3,000 $ - -100.00% 120-6100-539-5131 EAP $ - $ - $ - $ 144 $ 144 $ -
120-6100-539-5133 LIFE INSURANCE $ - $ - $ 100 $ 108 $ 108 $ - -100.00% TOTAL WAGES & BENEFITS $ - $ - $ 365,190 $ 337,026 $ 411,764 $ - -100.00% 120-6100-539-5210 DEPT TOOLS & SUPPLIES $ - $ - $ 47,386 $ 20,000 $ - $ - -100.00% 120-6100-539-5224 FUELS $ - $ - $ - $ - $ - $ -
120-6100-539-5261 LIABILITY INSURANCE $ - $ - $ - $ 22,023 $ 22,023 $ - -100.00% 120-6100-539-5262 PROPERTY INSURANCE $ - $ - $ - $ 8,076 $ 8,076 $ - -100.00% 120-6100-539-5263 VEHICLE INSURANCE $ - $ - $ - $ 1,380 $ 1,380 $ - -100.00% 120-6100-539-5264 ERMA $ - $ - $ - $ 3,466 $ 3,466 $ - -100.00% 120-6100-539-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ - $ 286 $ 286 $ - -100.00% 120-6100-539-5270 PROFESSIONAL SERVICES $ - $ - $ 17,715 $ 8,000 $ - $ - -100.00% 120-6100-539-5296 TRAINING & EDUCATION $ - $ - $ 10,042 $ 4,800 $ - $ - -100.00% TOTAL MAINT. & OPERATIONS $ - $ - $ 75,143 $ 68,031 $ 35,231 $ - -100.00% 120-6100-539-5701 CAPITAL OUTLAY $ - $ - $ 84,890 $ 178,000 $ - $ - -100.00% $ - $ - $ 84,890 $ 178,000 $ - $ - -100.00%
120-6100-539-5505 TRANSFERS $ - $ - $ - $ - $ - $ -
TOTAL, TRI-COUNTY EMT PARAMEDIC $ - $ - $ 525,222 $ 583,057 $ 446,995 $ - -100.00% Revenues $ 1,569,480 $ 5,452,438 $ 2,671,407 $ 3,228,335 $ 2,425,419 $ 2,654,853 -17.76% Expenses $ - $ - $ 525,222 $ 583,057 $ 446,995 $ 2,998,580 414.29% $ 1,569,480 $ 5,452,438 $ 2,146,185 $ 2,645,278 $ 1,978,424 $ (343,728) -100.00%

COMMUNITY DEVELOPMENT BLOCK GRANT
Community Development Block Grant 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CDBG Revenue $ - $ - $ - $ - 14,340 $ 295,000
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ 14,340 $ 295,000

EXPENDITURES
Capital Outlay $ 60,287 $ 132,282 $ - $ - $ 14,340 $ 295,000 TOTAL EXPENDITURES $ 60,287 $ 132,282 $ - $ - $ 14,340 $ 295,000 Net Revenue/(Expenditures) $ (60,287) $ (132,282) $ - $ - $ - $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (60,287) $ (132,282) $ - $ - $ - $ - Beginning Fund Balance, July 1 $ (23,362) $ (83,649) $ (215,932) $ (215,932) $ (215,932) $ (215,932) Ending Fund Balance, June 30 $ (83,649) $ (215,932) $ (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 Mariposa St. road repairs. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

PARK IMPROVEMENTGRANTS
Park Improvements 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Prop 68 Grant- Dog Park $ - $ - $ - $ - $ - $ 1,200,600 Prop 68 Grant-Athwal park restroom $ - $ - $ - $ - $ 50,300 $ - TOTAL REVENUES $ - $ - $ - $ - $ 50,300 $ 1,200,600

EXPENDITURES
Capital Outlay $ - $ - $ - $ - $ 192,692 $ 1,200,600
TOTAL EXPENDITURES $ - $ - $ - $ - $ 192,692 $ 1,200,600 Net Revenue/(Expenditures) $ - $ - $ - $ - $ (142,392) $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ (142,392) $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ (142,392) Ending Fund Balance, June 30 $ - $ - $ - $ - $ (142,392) $ (142,392) 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: FY25 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

TRANSIENT ORIENTED DEVELOPMENT (TOD) GRANT
TOD Grant 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transit Oriented Development Grant $ 70,400 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033 Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 70,400 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033

EXPENDITURES
Capital Outlay $ 61,200 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033 TOTAL EXPENDITURES $ 61,200 $ 67,600 $ 7,130 $ 445,000 $ 8,967 $ 436,033 Net Revenue/(Expenditures) $ 9,200 $ - $ - $ - $ - $ -
Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 9,200 $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ (9,200) $ - $ - $ - $ - $ - Ending Fund Balance, June 30 $ - $ - $ - $ - $ - $ -
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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

SAN JOAQUIN VALLEY AIR GRANT
Public Benefit Grant 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % 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 $ 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

COPS - SLESF
COPS - SLESF 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
COPS-SLESF Grant $ 156,727 $ 162,110 $ 251,430 $ 73,364 $ 150,000 $ 155,000 111.28% Interest $ - $ 825 $ 3,109 $ 3,979 $ 3,979 $ 1,921
TOTAL REVENUES $ 156,727 $ 162,935 $254,539 $ 77,343 $ 153,979 $ 156,921 102.89%

EXPENDITURES
Transfers to Other Funds $ 150,000 $ 150,000 $ 330,162 $ 150,000 $ 150,000 $ 155,000 3.33% TOTAL EXPENDITURES $ 150,000 $ 150,000 $330,162 $ 150,000 $ 150,000 $ 155,000 3.33% Net Revenue/(Expenditures) $ 6,727 $ 12,935 $ (75,623) $ (72,657) $ 3,979 $ 1,921 Changes in Fund Balance $ - $ (824)
Net Increase/(Decrease) in Fund Balance $ 6,727 $ 12,111 $ (75,623) $ (72,657) $ 3,979 $ 1,921 Beginning Fund Balance, July 1 $ 173,435 $ 180,162 $ 192,272 $ 116,649 $ 116,649 $ 120,629 Ending Fund Balance, June 30 $ 180,162 $ 192,272 $ 116,649 $ 43,992 $ 120,629 $ 122,550 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

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

COPS funds are allocated by population.

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

AMERICAN RESCUE PLAN ACT (ARPA)
ARPA FUND 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
ARPA Funds $ - $ 2,896,491 $ - $ - $ - $ -
Interest $ - $ 6,582 $ 69,623 $ 64,870 $ 77,844 $ 47,563 TOTAL REVENUES $ - $ 2,903,073 $ 69,623 $ 64,870 $ 77,844 $ 47,563

EXPENDITURES
Hazard Payroll $ - $ 194,991 $ - $ - $ - $ -
Senior Center Nutrition $ - $ 50,000 $ - $ - $ - $ -
Fiber Optic Project $ - $ - $ 1,000,000 $ - $ - $ -
Professional Services-Grants Consulting $ - $ - $ 48,750 $ 78,000 $ 78,000 $ 39,000 Professional Services-General Plan Update $ 220,000 $ 85,080 $ 136,515 Capital Outlay $ - $ - $ - $ - $ - $ 218,000
TOTAL EXPENDITURES $ - $ 244,991 $ 1,048,750 $ 298,000 $ 163,080 $ 393,515 Net Revenue/(Expenditures) $ - $ 2,658,082 $ (979,127) $ (233,130) $ (85,236) $ (345,952) Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 2,658,082 $ (979,127) $ (233,130) $ (85,236) $ (345,952) Beginning Fund Balance, July 1 $ - $ - $ 2,658,082 $ 1,678,954 $ 1,678,954 $ 1,593,718 Ending Fund Balance, June 30 $ - $ 2,658,082 $ 1,678,954 $ 1,445,824 $ 1,593,718 $ 1,247,766 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 June 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, lobbying consultant services and General Plan Update.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

ACT TASK FORCE GRANT
ACT TASK FORCE FUND 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Act Task Force Grant $ 133,195 $ 166,862 $ 206,323 $ 86,307 $ 192,248 $ 187,072 Interest $ - $ 116 $ 479 $ 447 $ 447 $ 304
TOTAL REVENUES $ 133,195 $ 166,978 $ 206,802 $ 86,754 $ 192,695 $ 187,376

EXPENDITURES
Wages and Benefits $ 115,482 $ 138,795 $ 142,045 $ 149,244 $ 139,575 $ 158,981 Maintenance and Operation $ 10,199 $ 13,859 $ 11,750 $ 23,004 $ 22,777 $ 28,091 Capital Outlay $ - $ 51 $ 66,608 $ 20,000 $ - $ -
TOTAL EXPENDITURES $ 125,681 $ 152,704 $ 220,403 $ 192,248 $ 162,352 $ 187,072 Net Revenue/(Expenditures) $ 7,515 $ 14,273 $ (13,601) $ (105,494) $ 30,343 $ 304 Changes in Fund Balance $ 1,845 $ 264
Net Increase/(Decrease) in Fund Balance $ 7,515 $ 16,118 $ (13,337) $ (105,494) $ 30,343 $ 304 Beginning Fund Balance, July 1 $ 37,925 $ 45,440 $ 61,558 $ 48,221 $ 48,221 $ 78,564 Ending Fund Balance, June 30 $ 45,440 $ 61,558 $ 48,221 $ (57,272) $ 78,564 $ 78,868 $-
$50,000
$100,000
$150,000
$200,000
$250,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

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

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

PROP 56 - TOBACCO ENFORCEMENT GRANT
SCHOOL RESOURCE OFFICER 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer $ 491 $ 98,439 $ 159,589 $ - $ - $ - Interest $ - $ 116 $ - $ - $ - $ -
TOTAL REVENUES $ 491 $ 98,555 $ 159,589 $ - $ - $ -

EXPENDITURES
Wages and Benefits $ 168,662 $ 154,279 $ 112,548 $ - $ - $ - Maintenance and Operation $ 2,095 $ 10,800 $ 13,092 $ - $ - $ - Capital Outlay $ - $ - $ - $ 20,000 $ - $ -
TOTAL EXPENDITURES $ 170,756 $ 165,079 $ 125,640 $ 20,000 $ - $ - Net Revenue/(Expenditures) $ (170,266) $ (66,524) $ 33,950 $ (20,000) $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (170,266) $ (66,524) $ 33,950 $ (20,000) $ - $ - Beginning Fund Balance, July 1 $ - $ (170,266) $ (236,789) $ (202,840) $ (222,840) $ (222,840) Ending Fund Balance, June 30 $ (170,266) $ (236,789) $ (202,840) $ (222,840) $ (222,840) $ (222,840) $-
$50,000
$100,000
$150,000
$200,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

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

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

SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer $ - $ - $ - $ 132,665 $ 132,665 $ 135,701 Interest $ - $ 116 $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ - $ - $ 25,500 $ 25,500 TOTAL REVENUES $ - $ 116 $ - $ 132,665 $ 158,165 $ 161,201

EXPENDITURES
Wages and Benefits $ - $ - $ - $ 117,551 $ 117,551 $ 140,894 Maintenance and Operation $ - $ - $ - $ 15,114 $ 15,114 $ 20,307 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ 132,665 $ 132,665 $ 161,201 Net Revenue/(Expenditures) $ - $ 116 $ - $ - $ 25,500 $ (0) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ 116 $ - $ - $ 25,500 $ (0) Beginning Fund Balance, July 1 $ - $ - $ 116 $ 116 $ 116 $ 25,616 Ending Fund Balance, June 30 $ - $ 116 $ 116 $ 116 $ 25,616 $ 25,615 $-
$50,000
$100,000
$150,000
$200,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

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

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

SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
School Resource Officer $ - $ - $ - $ 132,665 $ 132,665 $ 144,659 Interest $ - $ 116 $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ - $ - $ 25,500 $ 25,500 TOTAL REVENUES $ - $ 116 $ - $ 132,665 $ 158,165 $ 170,159

EXPENDITURES
Wages and Benefits $ - $ - $ - $ 117,551 $ 117,551 $ 149,852 Maintenance and Operation $ - $ - $ - $ 15,114 $ 15,114 $ 20,307 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ 132,665 $ 132,665 $ 170,159 Net Revenue/(Expenditures) $ - $ 116 $ - $ - $ 25,500 $ (0) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ 116 $ - $ - $ 25,500 $ (0) Beginning Fund Balance, July 1 $ - $ - $ 116 $ 116 $ 116 $ 25,616 Ending Fund Balance, June 30 $ - $ 116 $ 116 $ 116 $ 25,616 $ 25,616 $-
$50,000
$100,000
$150,000
$200,000
2020-21 2021-22 2022-23 2023-24 2024-25

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 Elementary Charter School District. The District will pay for the wages and benefits of the officer. 18TH AND KERN LIGHTED CROSSWALKS
18th and Kern Lighted Crosswalks 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grant $ 5,065 $ 16,594 $ 29,098 $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 5,065 $ 16,594 $ 29,098 $ - $ - $ -

EXPENDITURES
18th/Kern Lighted Crosswalk $ 5,721 $ 18,127 $ 29,098 $ - $ - $ - TOTAL EXPENDITURES $ 5,721 $ 18,127 $ 29,098 $ - $ - $ - Net Revenue/(Expenditures) $ (656) $ (1,533) $ - $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (656) $ (1,533) $ - $ - $ - $ - Beginning Fund Balance, July 1 $ (3,306) $ (3,962) $ (4,877) $ (4,877) $ - $ - Ending Fund Balance, June 30 $ (3,962) $ (4,877) $ (4,877) $ (4,877) $ - $ - 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 .
$-
$10,000
$20,000
$30,000
$40,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

BETHEL AVENUE IMPROVEMENTS
Bethel Avenue Improvements 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ - $ - $ - $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -

EXPENDITURES
Bethel Avenue Improvements $ 44,424 $ - $ - $ - $ -
TOTAL EXPENDITURES $ 44,424 $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ (44,424) $ - $ - $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (44,424) $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ (45,412) $ (89,836) $ (89,836) $ (89,836) $ - $ - Ending Fund Balance, June 30 $ (89,836) $ (89,836) $ (89,836) $ (89,836) $ - $ - $-
$10,000
$20,000
$30,000
$40,000
$50,000
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

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

Budget Highlights: This project was fully constructed in FY20.

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

MADSEN AVE RECON -

STROUD TO SIERRA
Madsen Avenue - Stroud to Kamm 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 52,430 $ 538,715 $ 74,860 $ - $ 644,802 $ - From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 52,430 $ 538,715 $ 74,860 $ - $ 644,802 $ -

EXPENDITURES
Madsen Ave Reconstruct $ 52,430 $ 555,486 $ 74,860 $ - $ 644,802 $ - TOTAL EXPENDITURES $ 52,430 $ 555,486 $ 74,860 $ - $ 644,802 $ - Net Revenue/(Expenditures) $ - $ (16,771) $ - $ - $ 0 $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ (16,771) $ - $ - $ 0 $ - Beginning Fund Balance, July 1 $ (4,998) $ (4,998) $ (21,769) $ (21,769) $ (21,769) $ (21,769) Ending Fund Balance, June 30 $ (4,998) $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (21,769) 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

MADSEN AVE BIKE PATH -

STROUD TO KAMM
Madsen Avenue Bike Path - Stroud to Kamm 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 11,096 $ 218,629 $ 82,759 $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 11,096 $ 218,629 $ 82,759 $ - $ - $ -

EXPENDITURES
Madsen Ave Reconstruct $ 39,430 $ 310,827 $ 26,946 $ - $ - $ - TOTAL EXPENDITURES $ 39,430 $ 310,827 $ 26,946 $ - $ - $ - Net Revenue/(Expenditures) $ (28,334) $ (92,198) $ 55,813 $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (28,334) $ (92,198) $ 55,813 $ - $ - $ - Beginning Fund Balance, July 1 $ (4,998) $ (33,332) $ (125,530) $ (69,717) $ (69,717) $ (69,717) Ending Fund Balance, June 30 $ (33,332) $ (125,530) $ (69,717) $ (69,717) $ (69,717) $ (69,717) 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

BETHEL / SIERRA ROUNDABOUT
Bethel / Sierra Roundabout 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
HSIP Grant $ 79,648 $ 93,680 $ 1,243,677 $ - $ - $ -
$ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 79,648 $ 93,680 $ 1,243,677 $ - $ - $ -

EXPENDITURES
Bethel/Sierra Roundabout $ 79,110 $ 93,680 $ 1,242,210 $ - $ - $ - TOTAL EXPENDITURES $ 79,110 $ 93,680 $ 1,242,210 $ - $ - $ - Net Revenue/(Expenditures) $ 538 $ - $ 1,467 $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 538 $ - $ 1,467 $ - $ - $ - Beginning Fund Balance, July 1 $ - $ 538 $ 538 $ 2,005 $ 2,005 $ 2,005 Ending Fund Balance, June 30 $ 538 $ 538 $ 2,005 $ 2,005 $ 2,005 $ 2,005 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Bethel/Sierra
Roundabout
0% Revenues
HSIP Grant

MEHLERT AVE RECONSTRUCTION
Mehlert Ave Reconstruction 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
Mehlert Ave Reconstruction $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 2,104 $ 226,881 $ - $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 2,104 $ 226,881 $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ 2,104 $ 228,985 $ 228,985 $ 228,985 $ 228,985 Ending Fund Balance, June 30 $ 2,104 $ 228,985 $ 228,985 $ 228,985 $ 228,985 $ 228,985 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Madsen Ave Reconstruct
Revenues 0%
CMAQ Grants
From Other Funds
12TH AVE SIDEWALKS-STROUD-ASLAN
12th Ave Sidewalks 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 3,000 $ 9,000 $ 2,250 $ 58,700 $ 34,811 $ - From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 3,000 $ 9,000 $ 2,250 $ 58,700 $ 34,811 $ -

EXPENDITURES
12th Ave Sidewalks $ 3,000 $ 9,000 $ 2,250 $ - $ 58,700 TOTAL EXPENDITURES $ 3,000 $ 9,000 $ 2,250 $ - $ - $ 58,700 Net Revenue/(Expenditures) $ - $ - $ - $ 58,700 $ 34,811 $ (58,700) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 58,700 $ 34,811 $ (58,700) Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance, June 30 $ - $ - $ - $ 58,700 $ - $ (58,700) 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
12th Ave Sidewalks
Revenues 0%
CMAQ Grants
18TH AVE SIDEWALKS-STROUD-KLEPPER
18th Ave Ssidewalks-Stroud 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
CMAQ Grants $ 3,895 $ 48,590 $ 2,921 $ 145,000 $ 172,868 $ - From Other Funds $ - $ - $ - $ - $ -
TOTAL REVENUES $ 3,895 $ 48,590 $ 2,921 $ 145,000 $ 172,868 $ -

EXPENDITURES
18th Ave Sidewalks $ 3,000 $ 18,414 $ 40,204 $ - $ 104,800 TOTAL EXPENDITURES $ 3,000 $ 18,414 $ 40,204 $ - $ - $ 104,800 Net Revenue/(Expenditures) $ 895 $ 30,177 $ (37,283) $ 145,000 $ 172,868 $ (104,800) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 895 $ 30,177 $ (37,283) $ 145,000 $ 172,868 $ (104,800) Beginning Fund Balance, July 1 $ - $ 895 $ 31,072 $ (6,211) $ (6,211) $ 166,657 Ending Fund Balance, June 30 $ 895 $ 31,072 $ (6,211) $ 138,789 $ 166,657 $ 61,857 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
18th Ave Sidewalks
0%
Revenues
CMAQ Grants
18TH AVE SIDEWALKS-SIERRA -STROUD
18th Ave Sidewalks-Sierra 2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
18th Ave Sidewalks $ - $ - $ - $ - $ - $ 146,957
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 146,957
Net Revenue/(Expenditures) $ - $ - $ - $ 145,000 $ 145,000 $ (146,957) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 145,000 $ 145,000 $ (146,957) Beginning Fund Balance, July 1 $ - $ - $ - $ - $ 145,000 $ 290,000 Ending Fund Balance, June 30 $ - $ - $ - $ 145,000 $ 290,000 $ 143,043 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
2020-21 2021-22 2022-23 2023-24 2024-25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%
Expenses
18th Ave Sidewalks
0%
Revenues
CMAQ Grants
Actual Fund Balance,
June 30, 2023 1,872,331 (220,000) 815 135,294 96,056 1,884,496 Estimated Beg. Fund Bal., -
June 30, 2024 1,870,021 (220,000) 815 135,294 96,056 1,882,186 Revenues:

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

Fiscal Agent Fees - - - - - -
Principle Retirement - - - - - -
Interest and Fiscal charges - - - - - -
Total Expenses - - - - - -
Net Result - - - - - -
Projected Fund Balance,
June 30, 2025 $ 1,870,021 $ (220,000) $ 815 $ 135,294 $ 96,056 $ 1,882,186

CITY OF KINGSBURG
Summary of Finance Authority Funds
2024/25 Fiscal Year Budget
Finance
Authority
Special
Assessment
District 1991-1
Special
Assessment
District 1991-1 -
Supplemental
Special
Assessment
District 1992-2 Total
Special
Assessment
District 1992-1
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

FINANCE AUTHORITY
750-0000-451-0101 INTEREST $ 76,803 $ 64,746 $ 56,394 $ - $ - $ - TOTAL $ 76,803 $ 64,746 $ 56,394 $ - $ - $ -
SPECIAL ASSESS DIST 1991-1
754-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
754-0000-491-0201 ASSESSMENTS RECEIVED $ 52,140 $ 66 $ - $ - $ - $ - 754-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - TOTAL $ 52,140 $ 66 $ - $ - $ - $ -
SPECIAL ASSESS 91-1 SUPP
755-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
755-0000-491-0201 ASSESSMENTS RECEIVED $ 2,853 $ 5 $ - $ - $ - $ - TOTAL $ 2,853 $ 5 $ - $ - $ - $ -
SPECIAL ASSESS 92-1
756-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
756-0000-491-0201 ASSESSMENTS RECEIVED $ 47,648 $ 45,496 $ - $ - $ - $ - TOTAL $ 47,648 $ 45,496 $ - $ - $ - $ -
SPECIAL ASSESS 92-2 AGENCY
757-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
757-0000-491-0201 ASSESSMENTS RECEIVED $ 41,019 $ 40,061 $ - $ - $ - $ - 757-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - TOTAL $ 41,019 $ 40,061 $ - $ - $ - $ -
TOTAL INTEREST $ 76,803 $ 64,746 $ 56,394 $ - $ - $ -
TOTAL ASSESSMENTS $ 143,661 $ 85,627 $ - $ - $ - $ -
TOTAL PREPAYMENTS $ - $ - $ - $ - $ - $ -
TOTAL FINANCE AUTHORITY $ 220,464 $ 150,373 $ 56,394 $ - $ - $ - Revenues $ 220,464 $ 150,373 $ 56,394 $ - $ - $ -
Expenses $ 402,999 $ 381,044 $ 191,723 $ - $ 2,310 $ -
$ (182,536) $(230,671) $(135,329) $ - $ (2,310) $ -

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES $ 4,950 $ 4,845 $ 2,310 $ - $ 2,310 $ - 750-9100-519-5474 BOND PRINCIPAL EXPENSE $ 286,300 $ 289,100 $ 130,000 $ - $ - $ - 750-9100-519-5475 INTEREST EXPENSE $ 77,460 $ 69,694 $ 56,388 $ - $ - $ - TOTAL $ 368,710 $ 363,638 $ 188,698 $ - $ 2,310 $ -
SPEC ASSESS 91-1 AGENCY
754-9100-519-5280 MISC BOND FEES $ 5,451 $ - $ - $ - $ - $ - 754-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 7,744 $ 2,655 $ - $ - $ - $ - TOTAL $ 13,195 $ 2,655 $ - $ - $ - $ -
SPEC ASSESS 91-1 SUPP AGEN
755-9100-519-5280 MISC BOND FEES $ 951 $ - $ - $ - $ - $ - 755-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 266 $ 89 $ - $ - $ - $ - TOTAL $ 1,216 $ 89 $ - $ - $ - $ -
SPEC ASSESS 92-1 AGENCY
756-9100-519-5280 MISC BOND FEES $ 2,362 $ 2,429 $ - $ - $ - $ - 756-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 7,875 $ 5,031 $ 1,750 $ - $ - $ - TOTAL $ 10,237 $ 7,460 $ 1,750 $ - $ - $ -
SPEC ASSESS 92-2 AGENCY
757-9100-519-5280 MISC BOND FEES $ 3,267 $ 3,377 $ - $ - $ - $ - 757-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 6,375 $ 3,825 $ 1,275 $ - $ - $ - TOTAL 9,642 $ 7,202 $ 1,275 $ - $ - $ -
TOTAL BOND FEES $ 16,981 $ 10,650 $ 2,310 $ - $ 2,310 $ - TOTAL INTEREST EXPENSE $ 77,460 $ 69,694 $ 56,388 $ - $ - $ - TOTAL CAPITAL OUTLAY $ - $ - $ - $ - $ - $ -
TOTAL KJPA BOND PRINCIPAL PAID $ 286,300 $ 289,100 $ 130,000 $ - $ - $ - TOAL ASSESSMENT BOND PMTS $ 22,259 $ 11,600 $ 3,025 $ - $ - $ - TOTAL FINANCE AUTHORITY $ 402,999 $ 381,044 $ 191,723 $ - $ 2,310 $ - Revenues $ 220,464 $ 150,373 $ 56,394 $ - $ - $ -
Expenses $ 402,999 $ 381,044 $ 191,723 $ - $ 2,310 $ -
$ (182,536) $ (230,671) $ (135,329) $ - $ (2,310) $ -

CITY OF KINGSBURG

FINANCE AUTHORITY FUNDS

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

FINANCE AUTHORITY
Finance Authority FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assesment Received $ - $ - $ - $ - $ - $ -
Interest $ 76,803 $ 64,746 $ 56,394 $ - $ - $ -
TOTAL REVENUES $ 76,803 $ 64,746 $ 56,394 $ - $ - $ -

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 368,710 $ 363,638 $ 188,698 $ - $ 2,310 $ - Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 368,710 $ 363,638 $ 188,698 $ - $ 2,310 $ - 0.00% Net Revenue/(Expenditures) $ (291,907) $ (298,892) $ (132,304) $ - $ (2,310) $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (291,907) $ (298,892) $ (132,304) $ - $ (2,310) $ - Beginning Fund Balance July 1 $ 2,595,434 $ 2,303,525 $ 2,004,635 $ 1,872,331 $1,872,331 $ 1,870,021 -0.12% Ending Fund Balance June 30 $ 2,303,527 $ 2,004,634 $ 1,872,331 $ 1,872,331 $1,870,021 $ 1,870,021 -0.12% 3475556
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Debt Service
0%

REVENUES
Interest
SPECIAL ASSESSMENT DISTRICT 1991-1
SPECIAL ASSESSMENT DISTRICT 1991-1 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

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

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

Budget Highlights: These assessments have matured and no further payments are outstanding. $10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service

0.00%

REVENUES
Assessments
SPECIAL ASSESSMENT DISTRICT 1991-1

SUPPLEMENTAL
SPECIAL ASSESSMENT DISTRICT 1991-1 SUPP FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 1,216 $ 89 $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 1,216 $ 89 $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 1,637 $ (84) $ - $ - $ - $ - Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 1,637 $ (84) $ - $ - $ - $ - Beginning Fund Balance July 1 $ (738) $ 899 $ 815 $ 815 $ 815 $ 815 0.00% Ending Fund Balance June 30 $ 899 $ 815 $ 815 $ 815 $ 815 $ 815 0.00% $1,000
$1,500
$2,000
$2,500
$3,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

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

REVENUES
Assessments
0%

EXPENSES
Debt Service
SPECIAL ASSESSMENT DISTRICT 1992-1
SPECIAL ASSESSMENT DISTRICT 1992-1 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 10,237 $ 7,460 $ 1,750 $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 10,237 $ 7,460 $ 1,750 $ - $ - $ - Net Revenue/(Expenditures) $ 37,412 $ 38,036 $ (1,750) $ - $ - $ - Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 37,412 $ 38,036 $ (1,750) $ - $ - $ - Beginning Fund Balance July 1 $ 61,595 $ 99,007 $ 137,043 $ 135,294 $ 135,294 $ 135,294 0.00% Ending Fund Balance June 30 $ 99,007 $ 137,043 $ 135,294 $ 135,294 $ 135,294 $ 135,294 0.00% Description: This fund accounts for the capital expenditures associated with the 1992-1 Assessment District. Subdivisions included are Silverbrooke, Brucker Estates, Nelson Estates II and the K-Mart property.

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

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service

0.00%

REVENUES
Assessments
SPECIAL ASSESSMENT DISTRICT 1992-2
SPECIAL ASSESSMENT DISTRICT 1992-2 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 9,642 $ 7,202 $ 1,275 $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 9,642 $ 7,202 $ 1,275 $ - $ - $ -
Net Revenue/(Expenditures) $ 31,377 $ 32,859 $ (1,275) $ - $ - $ - Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 31,377 $ 32,859 $ (1,275) $ - $ - $ - Beginning Fund Balance July 1 $ 33,095 $ 64,472 $ 97,331 $ 96,056 $ 96,056 $ 96,056 0.00% Ending Fund Balance June 30 $ 64,472 $ 97,331 $ 96,056 $ 96,056 $ 96,056 $ 96,056 0.00% Description: This district was formed to account for the public improvements to the Pheasant Grove I and II subdivisions in 1992.

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

Budget Highlights: These assessments have matured and no further payments are outstanding. $1,000
$11,000
$21,000
$31,000
$41,000
$51,000
$61,000
$71,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Debt Service

0.00%

REVENUES
Assessments

RDA RDA
Successor Low/Mod Housing
Agency Successor Agency Total
Actual Fund Balance,
June 30, 2023 $ 71,723 $ 574,389 $ 646,112
Estimated Beg Fund Balance,
June 30, 2024 $ 71,723 $ 574,389 $ 646,112
Revenues: $ -
Tax Increment $ - $ - $ -
Interest $ - $ - $ -
Total Revenue $ - $ - $ -
Expenses:

SERAF Property Tax Shift $ - $ - $ -
County Admin Fees/Pass Throughs $ - $ - $ -
City Admin Fees $ - $ - $ -
Special Professional $ - $ - $ -
RDA Bond Retirement (2015 SERIES) $ - $ - $ -
CIEDB Police Facility Loan $ - $ - $ -
Total Expenses $ - $ - $ -
Net Result $ - $ - $ -
Projected Ending Fund Balance,
June 30, 2025 $ 71,723 $ 574,389 $ 646,112

CITY OF KINGSBURG
Summary of Redevelopment Successor Agency Funds
2024-2025 Fiscal Year Budget
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACTUAL ADOPTED ACTUAL ADOPTED PROJECTED PROPOSED Change

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

SUCCESSOR LOW/MOD AGENCY
741-0000-451-0101 AREA #2 $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - 0.00%
TOTAL, SUCCESSOR AGENCY FUNDS $ 51,320 $48,160 $ - $ - $ - $ - 0.00% Revenues $ 51,320 $48,160 $ - $ - $ - $ -
Expenses $ 4,543 $ 1,432 $ 1,580 $ - $ - $ -
$ 46,778 $46,728 $ (1,580) $ - $ - $ -

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

SUCCESSOR AGENCY RDA
740-9100-519-5214 PRINTING & ADVERTISING $ - $ - $ - $ - $ - $ - 0.00% 740-9100-519-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 0.00% 740-9100-519-5606 RDA BOND RETIREMENT (2015 SERIES) $ 4,543 $ 1,432 $ 1,580 $ - $ - $ - 0.00% 740-9100-519-5615 CIEDB POLICE FACILITY LOAN $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ 4,543 $ 1,432 $ 1,580 $ - $ - $ - 0.00%

SUCCESSOR LOW/MOD AGENCY
741-9100-519-5270 PRINTING & ADVERTISING $ - $ - $ - $ - $ - $ - 0.00% 741-9100-519-5701 CIEDB POLICE FACILITY LOAN $ - $ - $ - $ - $ - $ - 0.00% TOTAL $ - $ - $ - $ - $ - $ - 0.00%
TOTAL, SUCCESSOR AGENCY FUNDS $ 4,543 $ 1,432 $ 1,580 $ - $ - $ - 0.00% Revenues $ 51,320 $ 48,160 $ - $ - $ - $ -
Expenses $ 4,543 $ 1,432 $ 1,580 $ - $ - $ -
$ 46,778 $ 46,728 $ (1,580) $ - $ - $ -

CITY OF KINGSBURG

SUCCESSOR AGENCY RDA

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25

CITY OF KINGSBURG RDA

SUCCESSOR AGENCY FUND
CITY OF KINGSBURG RDA FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % SUCCESSOR AGENCY FUND ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments $ 51,320 $ 48,160 $ - $ - $ - $ -
TOTAL REVENUES $ 51,320 $ 48,160 $ - $ - $ - $ -

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 4,543 $ 1,432 $ 1,580 $ - $ - $ -
TOTAL EXPENDITURES $ 4,543 $ 1,432 $ 1,580 $ - $ - $ -
Net Revenue/(Expenditures) $ 46,778 $ 46,728 $ (1,580) $ - $ - $ - Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 46,778 $ 46,728 $ (1,580) $ - $ - $ - Beginning Fund Balance July 1 $ (20,203) $ 26,575 $ 73,303 $ 71,723 $ 71,723 $ 71,723 0.00% Ending Fund Balance June 30 $ 26,575 $ 73,303 $ 71,723 $ 71,723 $ 71,723 $ 71,723 0.00% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

Budget Highlights None.
00%%

EXPENSES
Maintenance and Operation
Debt Service
0%

REVENUES
Tax Increment

CITY OF KINGSBURG RDA

LOW/MODERATE HOUSING SUCCESSOR

AGENCY FUND
CITY OF KINGSBURG RDA FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % LOW/MODERATE HOUSING SUCCESSOR ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

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

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

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

FY 20/21 FY 21/22 FY 22/23 FY 23/24 As of FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/2/2024 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED $ 103,921 $ 103,687 $ 107,691 $ 112,247 $ 56,011 $ 112,247 $ 114,333 TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 103,921 $ 103,687 $ 107,691 $ 112,247 $ 56,011 $ 112,247 $ 114,333 1.86%

COMMUNITY FACILITIES DISTRICT
760-0000-491-0202 ASSESSMENTS RECEIVED $ 92,946 $ 347 $ - $ - $ - $ - $ - 760-0000-491-0203 TRACT 6151 - Monarch $ - $ - $ - $ 48,408 $ 24,204 $ 48,408 $ 50,345 4.00% 760-0000-491-0204 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0205 TRACT 6122 - Kings Estates (1) $ - $ 52,640 $ 136,969 $ 45,334 $ 22,667 $ 45,334 $ 47,148 4.00% 760-0000-491-0210 TRACT 6242 - Kings Estates (2) $ - $ - $ - $ 45,334 $ 22,667 $ 45,334 $ 47,148 4.00% 760-0000-491-0211 TRACT 6167 - Kings Estates (3) $ - $ - $ - $ 19,978 $ 9,989 $ 19,978 $ 47,148 136.00% 760-0000-491-0206 TRACT 6421 - Kings Estates (4) $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0207 TRACT 5610 $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0208 TRACT 16-002 - Tulare Co. $ - $ 146,120 $ 203,793 $ 229,476 $ 119,170 $ 229,476 $ 238,655 4.00% 760-0000-491-0209 TRACT 6306 - Summerlyn $ - $ - $ - $ 26,538 $ 13,268 $ 26,538 $ 27,600 4.00% TOTAL, COMMUNITY FACILITIES DISTRICT $ 92,946 $ 199,107 $ 340,762 $ 415,068 $ 211,966 $ 415,068 $ 458,043 10.35% TOTAL ASSESSMENT DISTRICT REVENUE $ 196,867 $ 302,794 $ 448,453 $ 527,315 $ 267,977 $ 527,315 $ 572,376 8.55% Revenues $ 196,867 $ 302,794 $ 448,453 $ 527,315 $ 267,977 $ 527,315 $ 572,376 Expenses $ 107,576 $ 107,803 $ 248,882 $ 248,882 $ 92,544 $ 112,247 $ 597,433 89,290 $ 194,991 $ 199,572 $ 278,433 $ 175,433 $ 415,068 $ (25,057)

CITY OF KINGSBURG

ASSESSMENT DISTRCIT FUNDS

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25
FY 20/21 FY 21/22 FY 22/23 FY 23/24 As of FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/2/2024 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-9100-549-5481 ZONE 1 - PHEASANT GROVE 1 & 2 $ 5,933 $ 5,933 $ 990 $ 5,933 $ 1,054 $ 1,054 $ 1,054 -82.24% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES $ 2,499 $ 2,499 $ 349 $ 2,499 $ 371 $ 371 $ 371 -85.14% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 $ 6,026 $ 6,026 $ 888 $ 6,026 $ 946 $ 946 $ 946 -84.30% 759-9100-549-5484 ZONE 4 - KBURG COUNTRY EST. 1 & 2 $ 5,069 $ 5,069 $ 720 $ 5,069 $ 766 $ 766 $ 766 -84.88% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST $ 4,421 $ 4,421 $ 596 $ 4,421 $ 635 $ 635 $ 635 -85.65% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 $ 3,599 $ 3,655 $ 337 $ 4,048 $ 359 $ 359 $ 359 -91.13% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 $ 7,709 $ 7,829 $ 686 $ 8,671 $ 730 $ 730 $ 730 -91.58% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 $ 6,761 $ 6,867 $ 562 $ 7,606 $ 599 $ 599 $ 599 -92.13% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 $ 26,097 $ 26,505 $ 472 $ 29,354 $ 503 $ 503 $ 503 -98.29% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 $ 8,871 $ 12,916 $ 641 $ 9,980 $ 683 $ 683 $ 683 -93.16% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 $ 10,979 $ 11,150 $ 652 $ 12,351 $ 695 $ 695 $ 695 -94.38% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 $ 7,562 $ 7,680 $ 56 $ 8,506 $ 60 $ 60 $ 60 -99.30% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 $ 5,818 $ 5,909 $ 517 $ 6,545 $ 551 $ 551 $ 551 -91.58% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 $ 1,101 $ 1,118 $ 382 $ 1,238 $ 407 $ 407 $ 407 -67.11% 759-9100-549-5505 TRANSFER OUT TO GENERAL FUND $ - $ - $ 83,560 $ - $ 71,069 $ 87,738 $ 89,467 0.00% 759-9100-549-5506 TRANSFER OUT TO WATER FUND $ - $ - $ 16,393 $ - $ 13,116 $ 16,151 $ 16,508 0.00% TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 102,446 $ 107,576 $107,803 $ 112,247 $ 92,544 $ 112,247 $ 114,333 1.86%

COMMUNITY FACILITIES DISTRICT
760-9100-549-5270 PROFESSIONAL SERVICES $ 6,000 $ 5,005 $ 5,005 $ - $ 1,600 $ - $ - 760-9100-549-5271 TRACT 6151 - Monarch $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5272 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5273 TRACT 6122/6242 - Kings Estates $ - $ - $ 3,945 $ - $ 4,374 $ - $ - 760-9100-549-5274 TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5275 TRACT 5610 $ - $ - $ - $ - $ - $ - $ - 760-9100-549-5276 TRACT 16-002 - Tulare Co. $ - $ - $ 830 $ - $ 2,986 $ - $ - 760-9100-549-5277 TRACT 6306 - Summerlyn $ - $ - $ - $ - $ 1,000 $ - $ - 760-9100-549-5505 TRANSFER TO GENERAL FUND $ - $ - $257,408 $ - $ - $ - $ - 760-9100-549-5506 TRANSFER TO FIRE DEP FUND $ - $ - $108,963 $ - $ - $ - $ - COMMUNITY FACILITIES DISTRICT $ 6,000 $ 5,005 $376,151 $ - $ 9,960 $ - $ - CFD TRACT 6151-MONARCH - Century Communities
760-9105-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 3,063 $ 1,380 $ 9,400 $ 12,814 760-9105-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - 760-9105-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ - $ - $ - $ 7,552 760-9105-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 5,034 760-9105-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 1,007 760-9105-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,517 760-9105-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,552 760-9105-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 5,034 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 7,662
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 55
TOTAL, CFD TRACT 6151-MONARCH $ - $ - $ - $ 3,063 $ 1,380 $ 9,400 $ 49,227 CFD TRACT 6122 - KINGS ESTATES (PHASE 1)
760-9115-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 16,592 $ 10,976 $ 17,963 $ 10,766 760-9115-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ 12,500 PARK SIGN 760-9115-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 12,500 $ 9,375 $ 12,500 $ 7,072 760-9115-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 4,715 760-9115-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 849 760-9115-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,357 760-9115-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,072 760-9115-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 4,715 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 6,138
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 2,607
TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - $ - $ - $ 29,092 $ 20,351 $ 30,463 $ 58,791 CFD TRACT 6242 - KINGS ESTATES (PHASE 2)
760-9120-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 5,212 $ 1,000 $ 5,212 $ 9,766 760-9120-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ 12,500 PARK SIGN 760-9120-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 12,500 $ 9,375 $ 12,500 $ 7,072 760-9120-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 4,715 760-9120-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 849 760-9120-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,357 760-9120-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,072 760-9120-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 4,715 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 6,638
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 2,607
TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - $ - $ - $ 17,712 $ 10,375 $ 17,712 $ 58,291 CFD TRACT 6167 - KINGS ESTATES (PHASE 3)
760-9125-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 3,351 $ 1,500 $ 3,351 $ 6,966 760-9125-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - 760-9125-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ - $ - $ - $ 7,072 760-9125-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 4,715 760-9125-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 943 760-9125-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,357

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
760-9125-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,072 760-9125-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 4,715 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 7,087
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 5,264
TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - $ - $ - $ 3,351 $ 1,500 $ 3,351 $ 46,191 CFD TRACT 16-002 TULARE COUNTY
760-9140-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 21,841 $ 9,069 $ 20,092 $ 18,546 760-9140-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 10,000 760-9140-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 46,000 $ 34,500 $ 46,000 $ 35,798 760-9140-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 23,865 760-9140-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 27,684 760-9140-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 11,933 760-9140-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 35,798 760-9140-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 23,865 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 42,958
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 11,933
TOTAL, CFD TRACT 16-002 TULARE COUNTY $ - $ - $ - $ 67,841 $ 43,569 $ 66,092 $ 242,381 CFD TRACT 6306 SUMMERLYN; FRESNO CO.
760-9145-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 6,576 $ 1,272 $ 6,576 $ 3,104 760-9145-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ - 760-9145-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 9,000 $ 6,750 $ 9,000 $ 4,140 760-9145-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 2,760 760-9145-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 3,202 760-9145-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 1,380 760-9145-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 4,140 760-9145-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 2,760 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 4,968
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 1,766
TOTAL, CFD TRACT 6306 SUMMERLYN $ - $ - $ - $ 15,576 $ 8,022 $ 15,576 $ 28,220 TOTAL, COMMUNITY FACILITIES DISTRICT $ 6,000 $ 5,005 $376,151 $ 136,635 $ 95,157 $ 142,594 $ 483,099 253.57% TOTAL, ASSESSMENT FUNDS $ 108,446 $ 112,581 $483,954 $ 248,882 $ 187,701 $ 254,841 $ 597,433 140.05% Revenues $ 196,867 $ 302,794 $448,453 $ 527,315 $ 267,977 $ 527,315 $ 572,376 Expenses $ 108,446 $ 112,581 $483,954 $ 248,882 $ 187,701 $ 254,841 $ 597,433 $ 88,421 $ 190,213 $ (35,501) $ 278,433 $ 80,276 $ 272,474 $ (25,057) LANDSCAPE & LIGHTING 93-01
LANDSCAPE & LIGHTING DIST. 93-01 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Assessments $ 103,921 $ 103,687 $ 107,691 $ 112,247 $ 112,247 $ 114,333 1.86% TOTAL REVENUES $ 103,921 $ 103,687 $ 107,691 $ 112,247 $ 112,247 $ 114,333 1.86%

EXPENDITURES
Maintenance and Operation $ 102,446 $ 107,576 $ 107,803 $ 112,247 $ 112,247 $ 114,333 1.86% Debt Service $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 102,446 $ 107,576 $ 107,803 $ 112,247 $ 112,247 $ 114,333 1.86% Net Revenue/(Expenditures) $ 1,475 $ (3,889) $ (112) $ 0 $ - $ (1) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 1,475 $ (3,889) $ (112) $ - $ - $ - Beginning Fund Balance July 1 $ 6,010 $ 7,485 $ 3,596 $ 3,484 $ 3,484 $ 3,484 0.00% Ending Fund Balance June 30 $ 7,485 $ 3,596 $ 3,484 $ 3,484 $ 3,484 $ 3,484 0.00% $96,000
$98,000
$100,000
$102,000
$104,000
$106,000
$108,000
$110,000
$112,000
$114,000
$116,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
CFD TRACT 6151 - MONARCH
CFD TRACT 6151 - MONARCH FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6151 - Monarch $ - $ - $ - $ 48,408 $ 48,408 $ 50,345 TOTAL REVENUES $ - $ - $ - $ 48,408 $ 48,408 $ 50,345 4.00%

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ 9,400 $ 12,814 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ 28,696
Deposit Account Streets/Alleys $ 7,662
Deposit Account Parks $ - $ - $ - $ - $ - $ 55
TOTAL EXPENDITURES $ - $ - $ - $ - $ 9,400 $ 49,227
Net Revenue/(Expenditures) $ - $ - $ - $ 48,408 $ 39,008 $ 1,117 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 48,408 $ 39,008 $ 1,117 Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ 39,008 Ending Fund Balance June 30 $ - $ - $ - $ 48,408 $ 39,008 $ 40,125 -17.11% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
CFD TRACT 6122 - KINGS ESTATES
CFD TRACT 6122 - KINGS ESTATES FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6122 - Kings Estates $ - $ - $ 38,000 $ 41,000 $ 45,334 $ 47,148 TOTAL REVENUES $ - $ - $ 38,000 $ 41,000 $ 45,334 $ 47,148

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ 17,963 $ 10,766 Capital Outlay $ - $ - $ - $ - $ - $ 12,500
Transfers Out $ - $ - $ - $ - $ 12,500 $ 26,780
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 6,138 Deposit Account Parks $ 2,607
TOTAL EXPENDITURES $ - $ - $ - $ - $ 30,463 $ 58,791
Net Revenue/(Expenditures) $ - $ - $ 38,000 $ 41,000 $ 14,871 $ (11,643) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 38,000 $ 41,000 $ 14,871 $ (11,643) Beginning Fund Balance July 1 $ - $ - $ - $ 38,000 $ 38,000 $ 52,871 Ending Fund Balance June 30 $ - $ - $ 38,000 $ 79,000 $ 52,871 $ 41,228 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and
Operation
Transfers Out 100%

REVENUES
Assessments
CFD TRACT 6242 - KINGS ESTATES
CFD TRACT 6242 - KINGS ESTATES FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6242 - Kings Estates $ - $ - $ 14,000 $ 41,000 $ 45,334 $ 47,148 15.00% TOTAL REVENUES $ - $ - $ 14,000 $ 41,000 $ 45,334 $ 47,148

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ - $ 9,766
Capital Outlay $ - $ - $ - $ - $ - $ 12,500
Transfers Out $ - $ - $ - $ - $ - $ 26,780
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 6,638 Deposit Account Parks $ 2,607
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 58,291
Net Revenue/(Expenditures) $ - $ - $ 14,000 $ 41,000 $ 45,334 $ (11,143) -127.18% Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 14,000 $ 41,000 $ 45,334 $ (11,143) -127.18% Beginning Fund Balance July 1 $ - $ - $ - $ 14,000 $ 14,000 $ 59,334 323.81% Ending Fund Balance June 30 $ - $ - $ 14,000 $ 55,000 $ 59,334 $ 48,191 -12.38% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and Operation
Capital Outlay
Transfers Out
100%

REVENUES
Assessments
CFD TRACT 6167 - WESTSTAR
CFD TRACT 6167 WESTSTAR FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6167 - WESTAR $ - $ - $ 47,148
TOTAL REVENUES $ - $ - $ - $ - $ - $ 47,148

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ - $ 6,966
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ 26,874
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 7,087 Deposit Account Parks $ 5,264
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ 46,191
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ 957
Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ 957 Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ - $ - $ - $ - $ - $ 957
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and
Operation 100%

REVENUES
Assessments
CFD TRACT 16-002 - TULARE COUNTY
CFD TRACT 16-002 TULARE COUNTY FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 16-002 Tulare County $ - $ 146,120 $ 203,793 $ 229,476 $ 229,476 $ 238,655 TOTAL REVENUES $ - $ 146,120 $ 203,793 $ 229,476 $ 229,476 $ 238,655

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ 20,092 $ 18,546 Capital Outlay $ - $ - $ - $ - $ - $ 10,000
Transfers Out $ - $ - $ - $ - $ 46,000 $ 158,944
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 42,958 Deposit Account Parks $ 11,933
TOTAL EXPENDITURES $ - $ - $ - $ - $ 66,092 $ 242,381
Net Revenue/(Expenditures) $ - $ 146,120 $ 203,793 $ 229,476 $ 163,384 $ (3,726) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 146,120 $ 203,793 $ 229,476 $ 163,384 $ (3,726) Beginning Fund Balance July 1 $ - $ - $ 146,120 $ 349,913 $ 349,913 $ 513,297 Ending Fund Balance June 30 $ - $ 146,120 $ 349,913 $ 579,389 $ 513,297 $ 509,571 $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This fund accounts for the Tulare County properties, which includes 147 lots in the Summerlyn subdivision. The County collects and and remits payment for City services.

EXPENSES
Maintenance and
Operation
Transfers Out 100%

REVENUES
Assessments
CFD TRACT 6306 - Fresno Co. SUMMERLYN
CFD TRACT 6306 SUMMERLYN FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
TRACT 6306 Summerlyn $ - $ - $ - $ 26,538 $ 26,538 $ 27,600 TOTAL REVENUES $ - $ - $ - $ 26,538 $ 26,538 $ 27,600

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ 6,576 $ 3,104 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ 9,000 $ 18,381
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 4,968 Deposit Account Parks $ 1,766
TOTAL EXPENDITURES $ - $ - $ - $ - $ 15,576 $ 28,220
Net Revenue/(Expenditures) $ - $ - $ - $ 26,538 $ 10,962 $ (620) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 26,538 $ 10,962 $ (620) Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ 10,962 Ending Fund Balance June 30 $ - $ - $ - $ 26,538 $ 10,962 $ 10,342 $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

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

EXPENSES
Maintenance and
Operation
Transfers Out
100%

REVENUES
Assessments
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change

RISK MANAGEMENT
501-0000-515-0561 WORKERS COMP INS CHARGES $ 303,378 $ 353,231 $ 395,573 $ 493,811 $ 493,811 $ 562,887 13.99% 501-0000-515-0562 EMP ASSISTANCE PRGM CHARGES $ 1,411 $ 1,519 $ 1,731 $ 2,187 $ 2,187 $ 1,548 -29.22% 501-0000-515-0565 GENERAL LIABILITY INS CHARGES $ 148,902 $ 201,323 $ 272,102 $ 345,617 $ 345,617 $ 403,165 16.65% 501-0000-515-0566 PROPERTY INSURANCE CHARGES $ 33,127 $ 62,961 $ 95,120 $ 123,112 $ 123,112 $ 179,508 45.81% 501-0000-515-0567 VEHICLE INSURANCE CHARGES $ 42,869 $ 59,397 $ 57,238 $ 77,967 $ 77,967 $ 86,761 11.28% 501-0000-515-0568 ERMA PERSONNEL CHARGES $ 58,572 $ 61,077 $ 67,020 $ 54,397 $ 54,397 $ 44,440 -18.30% 501-0000-515-0570 CRIME SHIELD PROGRAM $ - $ - $ - $ 1,900 $ 1,900 $ 2,800 47.37% TOTAL INSURANCE CHARGES $ 588,259 $ 739,508 $ 888,784 $ 1,098,991 $ 1,098,991 $ 1,281,109 16.57% 501-0000-515-0569 RMA RISK MGT ADMIN CHARGES $ 9,780 $ 2,949 $ 449 $ 5,139 $ 5,139 $ 6,483 26.15% TOTAL, RISK MANAGEMENT $ 598,039 $ 742,457 $ 889,233 $ 1,104,130 $ 1,104,130 $ 1,287,592 16.62%

CALPERS UAL FUND
502-0000-520-0600 TRANSFERS FROM GENERAL FUND $ 2,918,999 $ 582,707 $ 518,283 $ - $ - $ - 502-0000-520-0610 TRANSFERS FROM WATER FUND $ - $ - $ - $ - $ - $ - TOTAL CALPERS UAL RESERVES $ 2,918,999 $ 582,707 $ 518,283 $ - $ - $ -

ECONOMIC STABILIZATION FUND
503-0000-525-0700 TRANSFERS FROM OTHER FUNDS $ 625,500 $ 124,866 $ 111,061 $ - $ - $ - TOTAL ECONOMIC STABILIZATION FUND $ 625,500 $ 124,866 $ 111,061 $ - $ - $ -

EQUIPMENT RESERVE FUND
504-0000-530-0800 TRANSFERS FROM OTHER FUNDS $ 625,500 $ 124,866 $ 111,061 $ - $ - $ - TOTAL EQUIPMENT RESERVE FUND $ 625,500 $ 124,866 $ 111,061 $ - $ - $ - TOTAL, SURPLUS ALLOCATION $ 4,169,999 $ 832,439 $ 740,405 $ - $ - $ -

FORGIVABLE LOAN PROGRAM FUND
505-0000-401-0600 RESIDUAL PROPERTY TAX $ - $ - $ 138,305 $ 130,000 $ 140,473 $ 130,000 0.00% 505-0000-401-0620 TRANSFER FROM GENERAL FUND $ - $ - $ - $ 568,544 $ 428,579 $ - TOTAL, FORGIVABLE LOAN PROGRAM FUND $ - $ - $ 138,305 $ 698,544 $ 569,052 $ 130,000 -81.39% TOTAL, INTERNAL SERVICE FUNDS $ 4,768,038 $ 1,574,896 $1,767,943 $ 1,802,674 $ 1,673,182 $ 1,417,592 -21.36% Revenues $ 4,768,038 $ 1,574,896 $1,767,943 $ 1,802,674 $ 1,673,182 $ 1,417,592 -21.36% Expenses $ 545,227 $ 1,705,666 $1,100,768 $ 2,488,987 $ 2,283,007 $ 1,977,550 -20.55% $ 4,222,811 $ (130,770) $ 667,175 $ (686,313) $ (609,824) $ (559,958)

CITY OF KINGSBURG

BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2024/25

INTERNAL SERVICE FUNDS
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change

RISK MANAGEMENT
501-5200-515-5261 WORKERS COMP PREMIUMS $ 267,713 $ 266,533 $ 394,792 $ 493,811 $ 493,992 $ 562,887 13.99% 501-5200-515-5262 EMP ASSIST PRGM PREMIUMS $ 1,408 $ 1,380 $ 1,573 $ 2,187 $ 2,187 $ 1,548 -29.22% 501-5200-515-5265 GEN LIABILITY INS PREMIUMS $ 129,460 $ 198,708 $ 273,263 $ 345,617 $ 348,356 $ 403,165 16.65% 501-5200-515-5266 PROPERTY INS PREMIUMS $ 31,841 $ 65,444 $ 82,177 $ 123,112 $ 123,112 $ 179,508 45.81% 501-5200-515-5267 VEHICLE INS PREMIUMS $ 40,482 $ 51,801 $ 60,631 $ 77,967 $ 77,967 $ 86,761 11.28% 501-5200-515-5268 ERMA PERSONNEL PREMIUMS $ 43,729 $ 60,926 $ 37,367 $ 54,397 $ 54,397 $ 44,440 -18.30% 501-5200-515-5269 CSJVRMA ADMIN CHARGES $ 4,734 $ 2,005 $ - $ 5,139 $ 5,430 $ 6,483 26.15% 501-5200-515-5271 CRIME SHIELD PROGRAM $ - $ - $ 1,890 $ 1,900 $ 2,438 $ 2,800 47.37% TOTAL, RISK MANAGEMENT $ 519,367 $ 646,797 $ 851,693 $1,104,130 $ 1,107,879 $ 1,287,592 16.62%

CALPERS UAL FUND
502-5300-515-5150 MISCELLANEOUS PLAN $ - $ 300,000 $ 111,346 $ 57,062 $ 57,062 $ 70,751 23.99% 502-5300-515-5151 PEPRA MISCELLANEOUS PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5152 SAFETY POLICE PLAN $ - $ 300,000 $ - $ 74,002 $ 74,002 $ 88,595 19.72% 502-5300-515-5153 PEPRA SAFETY POLICE PLAN $ - $ - $ - $ - $ - $ 49,410 502-5300-515-5154 SAFETY FIRE PLAN $ 25,860 $ 175,685 $ 127,729 $ 120,248 $ 100,485 $ 61,395 -48.94% 502-5300-515-5155 PEPRA SAFETY FIRE PLAN $ - $ - $ - $ - $ - $ 19,807 502-5300-515-5505 TRANSFER TO OTHER FUNDS $ - $ 148,184 $ - $ 397,981 $ 300,005 $ - -100.00% TOTAL CALPERS UAL FUND $ 25,860 $ 923,869 $ 239,075 $ 649,293 $ 531,554 $ 289,958 -55.34%

ECONOMIC STABILIZATION FUND
503-5400-515-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 503-5400-515-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ 185,282 $ 164,287 $ - TOTAL ECONIMIC STABILIZATION FUND $ - $ - $ - $ 185,282 $ 164,287 $ -

EQUIPMENT RESERVE FUND
504-5500-515-5505 TRANSFER TO OTHER FUNDS $ - $ 60,000 $ 10,000 $ 85,282 $ 64,287 $ - 504-5500-515-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 90,000 $ 90,000 $ 100,000 11.11% TOTAL EQUIPMENT RESERVE FUND - 60,000 10,000 175,282 154,287 100,000 -42.95% TOTAL, SURPLUS ALLOCATION $ 25,860 $ 983,869 $ 249,075 $1,009,857 $ 850,128 $ 389,958 -158.97%

FORGIVABLE LOAN PROGRAM FUND
505-9100-519-5372 1491 DRAPER & 1515 SMITH $ - $ 75,000 $ - $ 375,000 $ - $ - 505-9100-519-5373 MAGOSH $ - $ - $ - $ - $ 75,000 $ -
505-9100-519-5374 STONE PLAZA $ - $ - $ - $ - $ 250,000 $ - 505-9100-519-5375 GOLD STANDARD MORTGAGE $ - $ - $ - $ - $ - $ 300,000 TOTAL, FORGIVABLE LOAN $ - $ 75,000 $ - $ 375,000 $ 325,000 $ 300,000 -20.00% TOTAL, INTERNAL SERVICE FUNDS $ 545,227 $ 1,705,666 $ 1,100,768 $2,488,987 $ 2,283,007 $ 1,977,550 -20.55% Revenues $ 4,768,038 $ 1,574,896 $ 1,767,943 $1,802,674 $ 1,673,182 $ 1,417,592 -21.36% Expenses $ 545,227 $ 1,705,666 $ 1,100,768 $2,488,987 $ 2,283,007 $ 1,977,550 -20.55% $ 4,222,811 $ (130,770) $ 667,175 $ (686,313) $ (609,824) $ (559,958)

BUDGET PREPARATION WORKSHEET - EXPENSES

CITY OF KINGSBURG

INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2024/25

RISK MANAGEMENT FUND
RISK MANAGEMENT FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Insurance Charges $ 588,259 $ 739,508 $ 888,784 $ 1,098,991 $ 1,098,991 $ 1,281,109 16.57% Risk Management Administrative Charges $ 9,780 $ 2,949 $ 449 $ 5,139 $ 5,139 $ 6,483 26.15% TOTAL REVENUES $ 598,039 $ 742,457 $ 889,233 $ 1,104,130 $ 1,104,130 $ 1,287,592 14.25%

EXPENDITURES
Maintenance and Operation $ 519,367 $ 646,797 $ 851,693 $ 1,104,130 $ 1,107,879 $ 1,287,592 16.62% TOTAL EXPENDITURES $ 519,367 $ 646,797 $ 851,693 $ 1,104,130 $ 1,107,879 $ 1,287,592 16.62% Net Revenue/(Expenditures) $ 78,672 $ 95,660 $ 37,540 $ - $ (3,749) $ - Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 78,672 $ 95,660 $ 37,540 $ - $ (3,749) $ - Beginning Fund Balance July 1 $ 177,480 $ 256,152 $ 351,812 $ 389,352 $ 389,352 $ 385,603 Transfer to other Funds $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 256,152 $ 351,812 $ 389,352 $ 389,352 $ 385,603 $ 385,603 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
$1,400,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%
100%

EXPENSES
Wages and Benefits
Maintenance and
Operation 99%
1%

REVENUES
Insurance Charges
Risk Management
Administrative Charges

CALPERS UAL FUND
CalPERS UAL Reserve FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfers from General Fund surplus $ 2,918,999 $ 582,707 $ 518,283 $ - $ - $ - Transfers from Water Fund $ - $ -
TOTAL REVENUES $ 2,918,999 $ 582,707 $ 518,283 $ - $ - $ -

EXPENDITURES
Miscellaneous Plan $ - $ 300,000 $ 111,346 $ 57,062 $ 57,062 $ 70,751 Pepra Miscellaneous Plan $ - $ - $ - $ - $ - $ -
Safety Police Plan $ - $ 300,000 $ - $ 74,002 $ 74,002 $ 88,595 Pepra Safety Police Plan $ - $ - $ - $ - $ - $ 49,410
Safety Fire Plan $ 25,860 $ 175,685 $ 127,729 $ 120,248 $ 100,485 $ 61,395 Pepra Safety Fire Plan $ - $ - $ - $ - $ - $ 19,807
Transfer to other funds $ - $ 148,184 $ - $ 397,981 $ 300,005 $ - TOTAL EXPENDITURES $ 25,860 $ 923,869 $ 239,075 $ 649,293 $ 531,554 $ 289,958 Net Revenue/(Expenditures) $ 2,893,139 $ (341,162) $ 279,208 $ (649,293) $ (531,554) $ (289,958) Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 2,893,139 $ (341,162) $ 279,208 $ (649,293) $ (531,554) $ (289,958) Beginning Fund Balance July 1 $ (850,000) $ 2,043,139 $ 1,701,977 $ 1,981,185 $ 1,981,185 $ 1,449,631 Ending Fund Balance June 30 $ 2,043,139 $ 1,701,977 $ 1,981,185 $ 1,331,892 $ 1,449,631 $ 1,159,673 -12.93% 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: FY25 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
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES

EXPENSES
Fund Balance Transfer
0%

REVENUES
Transfer from Surplus

ECONOMIC STABILIZATION FUND
Economic Stabilization Reserve FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfer from General Fund surplus $ 625,500 $ 124,866 $ 111,061 $ - $ - $ - TOTAL REVENUES $ 625,500 $ 124,866 $ 111,061 $ - $ - $ -

EXPENDITURES
Transfer to other funds $ - $ - $ - $ 185,282 $ 164,287 $ - TOTAL EXPENDITURES $ - $ - $ - $ 185,282 $ 164,287 $ -
Net Revenue/(Expenditures) $ 625,500 $ 124,866 $ 111,061 $ (185,282) $ (164,287) $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 625,500 $ 124,866 $ 111,061 $ (185,282) $ (164,287) $ - Beginning Fund Balance July 1 $ (2,500) $ 623,000 $ 747,866 $ 858,927 $ 858,927 $ 694,640 Ending Fund Balance June 30 $ 623,000 $ 747,866 $ 858,927 $ 673,645 $ 694,640 $ 694,640 3.12% 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: FY25 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
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Fund Balance Transfer
0% REVENUES
Transfer from Surplus

EQUIPMENT RESERVE FUND
Equipment Reserve FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfer from General Fund surplus $ 625,500 $ 124,866 $ 111,061 $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 625,500 $ 124,866 $ 111,061 $ - $ - $ -

EXPENDITURES
Transfer to other funds $ - $ 60,000 $ 10,000 $ 175,282 $ 64,287 $ - Professional Services $ - $ - $ - $ - $ 90,000 $ 100,000 TOTAL EXPENDITURES $ - $ 60,000 $ 10,000 $ 175,282 $ 154,287 $ 100,000 Net Revenue/(Expenditures) $ 625,500 $ 64,866 $ 101,061 $ (175,282) $ (154,287) $ (100,000) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 625,500 $ 64,866 $ 101,061 $ (175,282) $ (154,287) $ (100,000) Beginning Fund Balance July 1 $ (187,000) $ 438,500 $ 503,366 $ 604,427 $ 604,427 $ 450,140 Transfer from Surplus Funds $ - $ -
Ending Fund Balance June 30 $ 438,500 $ 503,366 $ 604,427 $ 429,145 $ 450,140 $ 350,140 -18.41% 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 Fire Fund for capital improvement expenses. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%
100%

EXPENSES
Fund Balance Transfer
0% 0%

REVENUES
Transfer from Surplus

FORGIVABLE LOAN PROGRAM FUND
Forgivable Loan Program Fund FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Residual Property Tax $ - $ - $ 138,305 $ 130,000 $ 140,473 $ 130,000 Transfer from General Fund $ - $ - $ - $ 568,544 $ 428,579 TOTAL REVENUES $ - $ - $ 138,305 $ 698,544 $ 569,052 $ 130,000

EXPENDITURES
1491 Draper & 1515 Smith $ - $ 75,000 $ - $ - $ -
Magosh $ - $ - $ - $ 75,000 $ 75,000 $ -
Stone Plaza $ - $ - $ - $ - $ 250,000 $ -
Gold Standard Mortgage $ - $ - $ - $ 300,000 $ - $ 300,000 TOTAL EXPENDITURES $ - $ 75,000 $ - $ 375,000 $ 325,000 $ 300,000 Net Revenue/(Expenditures) $ - $ (75,000) $ 138,305 $ 323,544 $ 244,052 $ (170,000) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ (75,000) $ 138,305 $ 323,544 $ 244,052 $ (170,000) Beginning Fund Balance July 1 $ - $ - $ (75,000) $ 63,305 $ 63,305 $ 307,358 Ending Fund Balance June 30 $ - $ (75,000) $ 63,305 $ 386,849 $ 307,358 $ 137,358 Description: The Forgivable Loan Program Fund is an internal service fund that is designated for the residual property tax revenue to be utilized for city improvements.

Budget Highlights:
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
0%

EXPENSES
Fund Balance Transfer
100%
0%

REVENUES
Transfer from Surplus
Department Strategic Goal Met Type of Request Item Description Purpose Cost Funding Source All All Planning Building Design/Space Analysis Provide Space Needs Assessment for Municipal Complex $75,000 General Gov. Impact Fees Ambulance Community Safety Equipment Ambulance Replacement Deposit Funding for Replacement Ambulance $100,000 Ambulance Community Development Support Businesses Incentive Façade/Alley Program Grant Program for Façade/Alley $30,000 Economic Development/GF Community Development Support Businesses Incentive Econ. Development - Property Tax Forgivable Loan Program; GSM Project $300,000 Forgivable Loan Fund Community Development Community Safety Vehicle New Vehicle Replacement Vehicle for Building Official $42,000 Air District Grant/State Solar Grant/GF Council All Planning Impact Fee Nexus Study Developer Impact Fee Nexus Study Update; State Mandated Update $50,000 Various Impact Fee FundsCouncil All Planning General Plan Update General Plan Update; Consultant Year 2 $136,515 ARPA Council/Committee Community Safety Infrastructure Funding Request For Improvements Public Safety Committee Request $10,000 General Fund Engineering/PW Financial Stability Planning Master Planning EV Fleet and Public Charging Master Plan $18,000 ARPA Engineering/PW Preserve the Kingsburg Experience Infrastructure TOD Intersection Improvements Phase 1 TOD Grant Improvements & Draper St. Mill & Overlay $650,000 TOD Grant & SB1 Funds Engineering/PW Community Safety Infrastructure Road Repair 15th Ave./16th Ave./17th Ave; Stroud Ave. to Lennar Tract $679,000 Local Transportation Funds Engineering/PW Community Safety Planning Road Repair FY2026 Design Costs for Road Projects $130,000 Local Transportation Funds Engineering/PW Community Safety Infrastructure Road Repair Mariposa St. (6th Ave. to 10th St.) $295,000 CDBG Funds Fire All Equipment Engine Replacement Fire Engine Replacement $950,000 Measure E/State Grant/Fire Fund/ARPAFire Community Safety Planning Planning Document Strategic Plan/Standard of Cover $20,000 Measure E Parks Preserve the Kingsburg Experience Infrastructure Laurel St. Dog Park Project Construction Improvements for Laurel St. Dog Park $1,244,000 Prop. 68 State Grant Parks Preserve the Kingsburg Experience Planning Parks Master Plan Parks Master Plan Update; Fresno State $35,000 ARPA Parks Community Engagement Facilities Park Signage New Signage for New Parks $25,000 CFDs Police Community Safety Equipment Body Worn Cameras Outfit Officers with BWC and Dash Cameras; Year 2 $80,000 Measure EPolice All Vehicle New Vehicles New Patrol Vehicles; 1 New Vehicles $96,000 Measure E/GF Public Works All Facilities Building Repairs Paint Public Works Building & Replace Gutters; Building Maint. $35,000 ARPA Public Works Community Safety Facilities Hazardous Waste Disposal Clean-Up; Disposal of HHW at Float Barn $30,000 ARPA Public Works Community Safety Equipment Replace Aging Barricades/Signs Work Safety Signage Replacement; LEDs $35,000 Local Transportation Funds PW/Solid Waste Ensure Financial Stability Materials SB1383 Requirement SB1383 Procurement & Tire Amnesty $45,000 Solid Waste Fund Water Enterprise Community Safety Planning Urban Water Management Plan Update Urban Water Management Plan; 2025 Required Update $12,000 Water Impact Fee Funds Water Enterprise All Infrastructure Water Main Projects 2'' & 4'' New Water Main; Improve Fire Flows (15th & 16th Ave, Draper St.) $304,000 Water Enterprise & Impact Fee Funds Water Enterprise Community Engagement Infrastructure Water Conservation Turf Replacement (City and Residential Conversions) $15,000 Water EnterpriseWater Enterprise Community Safety Infrastructure Hydrant Replacement Hydrant Replacements $20,000 Water EnterpriseWater Enterprise Financial Stability Planning Rate Study Analysis Water Rate Study $45,000 Water Impact Fee FundsWater Enterprise Community Safety Infrastructure Flow Meter Replacements Update Flow Meters at Wells (9, 10, 12, 14, 16) $25,000 Water Enterprise Total Capital Improvement Plan $5,531,515
DRAFT Capital Improvement Projects 2024‐2025
1 CITY FINANCIAL, MONETARY, AND BUDGETARY POLICIES
The budget for the City of Kingsburg is a comprehensive guide for the financial decision-making and operational management throughout the fiscal year. The budget is not only a financial plan but also a performance plan to assist in accomplishing the strategic goals set forth by the City Council. This section describes the policies and procedures that govern the preparation and implementation of the City’s budget as well as managing the short and long-term finances and investments of the City.

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

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

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

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

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

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

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