Agenda — Kingsburg City Council, June 19, 2024 (part 3 of 4)

Development potential in the disadvantaged community areas is envisioned to improve environmental conditions through incorporation of outdoor spaces, transitional buffers and screening between residential and non-residential uses, and promotion of pedestrian and bicycle facilities, thus promoting environmental sustainability.

SECTION 1H-3: LOCAL ASSESSMENT OF FAIR HOUSING
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-149 FIGURE 1H-28 PERCENT OF UNIT CAPACITY BY CALENVIROSCREEN PERCENTILES Source: 2016-2020 ACS and City of Kingsburg, 2023
Investment in the downtown through development of vacant sites will facilitate place-based revitalization and will increase the supply of affordable housing in an area susceptible to displacement due to lower incomes and housing costs while also encouraging income moderate-income integration in new development. Additionally, lower- and moderate-income unit capacity identified in the eastern sections of the city where scores are below the 75th percentile provides housing mobility opportunities in the highest resource areas of the city, including siting of moderate-income unit capacity proposed adjacent to above moderate-income pipeline projects for increased income integration potential in the North Kingsburg neighborhood, and facilitates housing mobility opportunities in areas of the city with more positive environmental scores with improved access to commercial, employment and services, as well as accessible design in the P-5 pipeline senior housing project.

Potential Effect on Displacement Risk
Overcrowding
As discussed previously, 3.4 percent of households in Kingsburg are considered overcrowded, and none report being severely overcrowded. As shown in Figure 1H-17, Overcrowding in Kingsburg, the West Kingsburg neighborhood is the only area of the city in which the rate of overcrowding exceeds the statewide average. In this neighborhood, overcrowding ranges from 9.75 percent east of Golden State Boulevard to

14.6 percent between Golden State Boulevard and SR 99.

APPENDIX 1H: CITY OF KINGSBURG
1H-150 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 As presented in Figure 1H-29, Percentage Unit Capacity by Overcrowding, the largest proportion of the unit capacity, 85.9 percent, is identified in areas of the city in which overcrowding rates are below the state median. In contrast, approximately 68.5 percent of moderate-income unit capacity and 6.6 percent of lowerincome unit capacity is in the West Kingsburg neighborhood with the highest rate of overcrowding to help to alleviate overcrowding by increasing the affordable housing supply. The remainder of the lower- and moderate-income capacity will facilitate housing mobility opportunities throughout the city near services and resources and ease pressure on the housing stock, thus potentially reducing displacement risk and overcrowding for these households.

FIGURE 1H-29 PERCENTAGE UNIT CAPACITY BY OVERCROWDING
Source: 2016-2020 ACS and City of Kingsburg, 2023
Overpayment
Owners and renters throughout Kingsburg are overpaying for housing, likely due to increases in housing costs that have outpaced wage increases, with 26.4 percent of all households experiencing some level of overpayment (Table 1H-10, Cost Burden in Kingsburg, 2010-2018). Of cost-burdened households, 56.5 percent are homeowners and 43.9 percent are renters. Lower- and moderate-income households are most at risk of displacement due to overpayment, although similar proportions of renters (12.2 percent) and homeowners (12.1 percent) overpay for housing. Geographically, a slightly higher rate of renters overpay west of SR 99 (Figure 1H-18, Percentage of Renters Overpaying), while there is a larger spatial discrepancy in homeowner overpayment, with 27.4 of homeowners in the west side and 36.0 percent on the east overpaying for housing (Figure 1H-19, Percentage of Homeowners Overpaying). Lower median SECTION 1H-3: LOCAL ASSESSMENT OF FAIR HOUSING
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-151 incomes generally correlate with higher proportions of renter households and higher rates of rental overpayment, and income also generally aligns with higher rates of homeowner overpayment.

Additionally, previous analysis identified that special-needs populations, including female-headed households, large families, persons with disabilities and seniors often fall into the lower-income category and may be particularly at risk of displacement when housing opportunities at affordable costs, sizes, or access to resources are not available.

As shown in Figure 1H-30, Percentage Unit Capacity by Rate of Renter Overpayment, 14.1 percent of unit capacity has been identified in the portion of the West Kingsburg neighborhood west of Golden State Boulevard and north of Kamm Avenue, where renters comprise 40.0 percent of households, of whom less than 29.0 percent are cost burdened. The largest distribution of unit capacity, 75.0 percent, is identified in the eastern portion of the city, where 38.9 percent of households are renters and 37.7 percent of renters are overpaying. The remaining unit capacity is identified west of SR 99 and south of E. Kamm Avenue, where renters comprise 28.0 percent of households, of whom 41.0 percent are cost burdened. Although the West Kingsburg neighborhood has a renter overpayment rate of 48.8, it is likely that the greater part of these households reside in the unincorporated area, therefore no unit capacity is identified at any income level within this portion of the tract.

FIGURE 1H-30 PERCENTAGE UNIT CAPACITY BY RATE OF RENTER OVERPAYMENT Source: 2016-2020 ACS; City of Kingsburg, 2023
APPENDIX 1H: CITY OF KINGSBURG
1H-152 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Approximately 6.6 percent of lower-income unit capacity and 68.5 percent of moderate-income unit capacity is identified in the portion of the West Kingsburg neighborhood west of Golden State Boulevard with the lowest rate of renter overpayment. Another 75.8 percent of lower-income unit capacity, 16.4 percent of moderate-income unit capacity, and 99.1 percent of above moderate-income unit capacity has been identified east of SR 99, where 37.7 percent of renters are experiencing cost burden. However, this tract includes a large amount of unincorporated land, which may influence the proportions of socioeconomic characteristics at the tract level. Therefore, it is likely that the rate of overpayment varies within the different neighborhoods on the east side depending on income, non-White population, and proportion of renter occupied housing units, among other indicators.

An increase in the supply of lower- and moderate-income units throughout the eastern side of the city, particularly those in close proximity to commercial and retail services in the downtown and within the central North Kingsburg neighborhood, will help to alleviate conditions that contribute to overpayment by reducing the gap between supply and demand for this type of housing, as well as provide housing mobility opportunities for lower- and moderate-income households. The siting of the above moderate-income units in North Kingsburg will facilitate income-integration in a moderate-income neighborhood, as well as the siting of 65.0 percent of the above moderate-income units north of Kamm Avenue.

West of SR 99, similar to the east side of the city, it is likely that the rate of renter overpayment (41.0 percent at tract level) varies within the two distinct neighborhoods based on income and proportion of renter occupied housing units, among other indicators. The 10th Avenue neighborhood includes a mix of older detached and small multifamily residential units, with commercial uses interspersed adjacent to SR 99. In contrast, the Reagan Square neighborhood is a mix of residential types, including a mobile home park, with a commercial node at the Sierra Street/SR 99 interchange. Within the 10th Avenue neighborhood, renters comprise 40.1 percent of the households, compared to 30.9 percent in Reagan Square; both have incomes in the moderate range, and 60.0 percent of the households fall within the low-moderate income categories as compared to 29 percent in Reagan Square; and racial demographic composition in the 10th Avenue neighborhood is 73.1 compared to 63.8 in the Reagan Square area. This suggests that there may be a greater need for affordable housing stock amongst households in the 10th Avenue neighborhood. The identification of 17.6 percent of lower-income unit capacity in the commercial mixed-use node, sited near 15.1 percent of moderate-income unit capacity, provides opportunities for housing mobility to help alleviate overpayment and overcrowding in other areas of the city, facilitates income-integration and increased access to resources, and positive accessibility to employment within the city.

Although most census tracts in Kingsburg have homeowner overpayment rates between 20.0 and 40.0 percent, the highest rates of homeowner overpayment (40.1 percent) in the city is in the West Kingsburg neighborhood, although the majority of acreage within this tract is unincorporated county. As the majority of the city has homeowner overpayment rates between 20.0 and 40.0 percent of homeowners, 85.9 percent of the unit capacity falls within this homeowner overpayment range. However, 14.1 percent of the unit capacity is identified in the West Kingsburg strip between the two major transportation corridors with the highest rate of homeowner overpayment to help alleviate overpayment, including 6.6 percent of lower- SECTION 1H-3: LOCAL ASSESSMENT OF FAIR HOUSING
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-153 income unit capacity and 68.5 percent of moderate-income unit capacity, although due to available site size limitations, no above moderate-income sites are proposed in this area. The lower- and moderate-income housing unit capacity can help alleviate overpayment in this neighborhood while providing housing mobility opportunities.

The majority of above moderate-income unit capacity is identified in the eastern portion of the city, as shown by Figure 1H-31, Percentage Unit Capacity by Rate of Homeowner Overpayment The siting of

65.0 percent of the above moderate-income units north of Kamm Avenue fosters income-integration in a moderate-income neighborhood and provides housing mobility ownership opportunities for above moderate-income households in a primarily homeowner tenure neighborhood. The capacity for 11.5 percent of above moderate-income units in the Kamm/Madsen residential neighborhood and 0.9 percent in the Lincoln Square neighborhood provides housing mobility opportunities in higher-income areas which will help raise anticipated economic and educational outcomes. The site and pipeline project (104 and P-6) provide 22.4 percent of the above moderate-income unit capacity in the North Kingsburg moderate-income neighborhood to facilitate income-integration, provide housing mobility opportunities for above moderateincome households may, which will alleviate some homeowner overpayment, as well as contribute to the potential towards raising the economic and educational outcomes. These also include a higher density product on Site P-6, which may have lower market prices and be more affordable to the households at the lower end of the above moderate-income range.

FIGURE 1H-31 PERCENTAGE UNIT CAPACITY BY RATE OF HOMEOWNER

OVERPAYMENT
Source: 2016-2020 ACS and City of Kingsburg, 2023
APPENDIX 1H: CITY OF KINGSBURG
1H-154 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Sites for new units have been identified across a range of overpayment rates for both owners and renters with the intent of increasing the supply of affordable housing for all income categories, thus reducing risk of displacement due to overpayment for all Kingsburg residents.

Special-needs groups that may be disproportionately affected by high housing costs include large families, single-parent households, and seniors. As discussed in the Overcrowding analysis, large family households often face housing challenges due to a lack of adequately sized affordable housing available. The higher costs of homes with multiple bedrooms can result in larger families experiencing a disproportionate cost burden and increase the risk of housing insecurity. The ACS also reports that single-parent households comprise 39.2 percent of the total households in Kingsburg, the majority of which are female single parents.

Of female-headed, single-parent households, 16.8 percent are below the poverty threshold, indicating that these households may have to spend a greater percentage of their income on housing and are at risk for displacement without assistance. However, the identification of lower-income unit capacity in tracts with less than 30.0 percent of the households having incomes in the low- to moderate-income ranges and in neighborhoods with access to commercial, services, transit and amenities resources provides additional housing supply to alleviate overpayment and suggests that single female householders with children may be able to obtain housing in the vicinity of higher resource opportunities.

Seniors, comprising 21.2 percent of Kingsburg’s households, also often face increased displacement risk due to overpayment as this population more frequently relies on fixed incomes, such as retirement savings or social security. While 74.2 percent of all seniors are homeowners, a portion of which are likely to be lower income, indicating a need for affordable ownership units that accommodate the needs of seniors, as well as other persons with disabilities or special needs. Further, as the population ages, senior homeowners often transition to age-restricted rental housing. Site P-5 is a senior housing project in the North Kingsburg neighborhood to provide 16.5 percent of lower-income housing capacity which accommodates persons with disabilities and provides rental opportunities for senior households.

Overall, the addition of these units will help to alleviate existing overpayment by offering lower- and moderate-income units to current and future residents where there is need and increasing the housing stock overall to alleviate the demand on an existing shortage of housing at affordable price points, as well as responding to meeting demand of special-needs populations. Further, the site capacity and distribution of units by income category will facilitate mobility opportunities for all households.

SECTION 1H-3: LOCAL ASSESSMENT OF FAIR HOUSING
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-155 Contributing Factors
Through discussions with stakeholders, fair housing advocates, and this assessment of fair housing issues, the City identified factors that contribute to fair housing issues, as shown in Table 1H-15, Factors Contributing to Fair Housing Issues. While there are several strategies identified to address the fair housing issues, the most pressing issue is possible barriers to housing mobility for lower- and moderateincome households, particularly in the Kamm/Madsen neighborhood. Prioritized contributing factors are bolded in Table 1H-15 and associated actions to meaningfully affirmatively further fair housing related to these factors are bold and italicized. Additional programs to affirmatively further fair housing are included in Section 1H-1, Action Plan.

Table 1H-15 Factors Contributing to Fair Housing Issues AFH Identified Fair
Housing Issue
Contributing Factor Meaningful Actions
Disproportionate displacement
risk for persons with
disabilities
Shortage of supportive units
Limited transit connectivity
High costs of accessibility
modifications
Provide incentives for development of
housing for persons with disabilities
(Program 8)
Pursue partnerships to identify funding
opportunities and promote housing for
persons with disabilities (Program 8)
Develop a reasonable accommodation
request process and prioritize projects that
include mobility-impaired accessibility in
design (Program 18)
Provide assistance with owner and rental
housing rehabilitation programs for
accessibility modifications (Programs 23
and 24)
Work with FCRTA to disseminate
information and advertise available transit
programs and services (Program 30)
Neighborhood improvements related to air
quality and other uses impacting
environmental justice (Program 31)
APPENDIX 1H: CITY OF KINGSBURG
1H-156 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 AFH Identified Fair
Housing Issue
Contributing Factor Meaningful Actions
Limited housing mobility
opportunities Low vacancy rates stemming
from high demand
Above-average rental prices for
County
Incentivize development of affordable
housing to meet a range of housing needs
and sizes (Program 8)
Preserve affordable housing stock at risk of
conversion to market rate (Program 12)
Encourage the construction of ADUs,
particularly in higher income single-family
areas (Program 13)
Encourage a variety of housing types
(Program 15)
Develop a marketing program to educate
housing providers on the benefits of
accepting HCVs (Program 25)
Encourage development of lower income
residential units on religious and
community facility sites (Program 32)
Limited access to services and
resources
Limited transit connectivity Identify barriers to school performance and assist in providing incentives for teachers
(Program 30)
Work with FCRTA to disseminate
information and advertise available transit
programs and services (Program 30)
Limited housing mobility for
lower- and moderate-income
households in the
Kamm/Madsen neighborhood
Concentration of higher income
households
Dominance of large lot, singlefamily homes
Comparably high home prices
Incentivize development of affordable
housing to meet a range of housing needs
and sizes (Program 8)
Encourage the construction of ADUs
(Program 13)
Encourage a variety of housing types to
address the housing needs of a variety of
household types, sizes, and incomes.
(Program 15)
Promote the availability of the Homeowners
Down Payment Assistance Program
(Program 25)
Rental property owner and management
company education on benefits of HCVs.
(Program 25)
SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-157 SECTION 1H-4: CONSTRAINTS
Land Use Controls
General Plan
Analysis
The City of Kingsburg General Plan offers the residential land use designations shown in Table 1H-16:

Table 1H-16 General Plan Land Use Designations
Designation* Maximum Density Typical Uses Compatible Zoning Low Density (LD) 4–6 dwelling units per net
acre
Single-family detached
housing
R-1-7
Medium Density (MD) 7–15 dwelling units per
net acre
Small-lot single-family, zero
lot-line housing, multi-plex,
patio homes, garden
apartments, condominiums
townhouses, and mobile homes
RM-3
MD-PUD-3.0

MD-PUD-MH
MD-PUD-5.5
High Density (HD) 16–22 dwelling units per
net acre
Multifamily and mixed-use RM-2
Central Commercial (CC) No maximum Mixed-use CC
Source: City of Kingsburg General Plan 1992; City of Kingsburg Municipal Code 2022, accessed October 2022. *Some zoning has been updated since the General Plan was last updated so some zoning districts are not included in this table as there is no correlated General Plan land use.

Conclusion
The City offers a range of housing densities in the community. The densities are sufficiently high to allow the development of housing for all income levels.

Recommended Action
None required.

Zoning Ordinance
Citywide
The City’s Zoning Ordinance provides for the residential districts in Table 1H-17.

APPENDIX 1H: CITY OF KINGSBURG
1H-158 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-17 Residential Zoning Districts
Zoning District Allowable Density Purpose
Residential Acreage (RA) 1 dwelling unit/acre To provide living area which combines certain of the advantages of both urban and rural location by
limiting development to low-density concentrations
of one-family dwellings as designated by the
General Plan.

One Family Residential
(R-1-7, R-1-10, R-1-20)
1 dwelling unit/acre To provide living areas at locations designated by the general plan for low density, involving single
family dwellings.

Multi-Family Residential
RM-MH-5.4
RM-5.5
RM-3
RM-2.5
RM-2

8.07 dwelling units/acre

7.92 dwelling units/acre

14.52 dwelling units/acre

17.42 dwelling units/acre

17.42 dwelling units/acre
For the development of multifamily residential
structures at densities consistent with policies of the General Plan.

Central Commercial (CC) No maximum Mixed-use development, dwellings in combination with permitted uses. Not more than 25 percent of
residential units may be located on the ground floor
and ground floor units may not be located along
street frontages.

Source: City of Kingsburg Zoning Ordinance 2022.

In addition, the City’s zoning ordinance allows residential uses in the nonresidential zones in Table 1H18:

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-159 Table 1H-18 Commercial Zoning Districts That Allow Residential Uses Zoning District Allowable Density Purpose
Professional Office (PO) Single Family: 7.26 dwelling
units/acre
Multifamily: 21.78 dwelling
units/acre
To provide opportunities for the location of
professional and commercial offices in close
relationship to one another in areas designated for
combined professional office use and high density
use, by the General Plan. Residential uses
consistent with the R- and RM- districts are also
permitted uses in this district.

Central Commercial (CC) No maximum To be applied within and at the periphery of the central business district (CBD) of the city. The
CBD serves as the primary commercial district of
the community where a wide range of retail,
financial, governmental, professional, business
service and entertainment activities and uses are
encouraged to concentrate to serve the entire
community. Mixed use development is
conditionally permitted via a Planned Unit
Development permit.

Mixed Use Combining
District (MXU)
No maximum The MXU district is intended for application to two types of property:
 Within commercial base zoning districts, on
any site of such a size and configuration that
a mixture of businesses is determined to
appropriate, such as a commercial
subdivision or business park.
 Those residential, commercial, and
industrial base zoning districts within the
boundaries of the city’s former
redevelopment project area(s) that are
designated as areas characterized by a
mixture of uses, blighted structures and sites,
and/or inadequate street and alley
improvements.

To improve land use conditions in the MXU, all
categories of land use shown on the general plan
diagram are eligible for consideration. The MXU
district has been in place since 1982 and was most
recently amended in 2005.

Source: City of Kingsburg General Plan 1992.

APPENDIX 1H: CITY OF KINGSBURG
1H-160 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Form-Based Code
In August 2015, the Kingsburg City Council adopted the Downtown Form Based Code, which replaced the existing zoning code for downtown Kingsburg. The foundation of this code began in 2006 when the City completed the Downtown Revitalization Plan, which focuses on revitalizing the historic core of the city and maintaining a significant downtown as the community grows. Unlike conventional zoning, form-based codes emphasize the built form over the segregation of land uses and parameters, such as setbacks and floor area ratios. Built form involves the relationship between building facades and the public realm, the form and mass of buildings in relation to one another, and the scale and types of streets and blocks. The City’s form-based code uses graphics to explain the details of the requirements, making them more readily understandable by residents and developers.

The Downtown Form Based Code (FBC) establishes three transect zones:
 FBC 1: Neighborhood Transition. This zone provides a flexible area adjacent to Kingsburg’s downtown that can evolve to accommodate a variety of medium-density building types and compatible commercial uses while maintaining its existing form and character.  FBC 2: Main Street Transition. This zone provides a flexible area that can accommodate a range of neighborhood-serving commercial, service, and residential uses in a medium to high density, “Main Street” form. This zone enables the City's Swedish Village to mature and expand over time, accommodating a range of building types. The Swedish Village is part of the historic core of the city and is managed through design review guidelines for the central commercial core, office, commercial, and industrial corridors that comprise the visual entrances to the city from SR 99.  FBC 3: Main Street. This zone reinforces and enhances the walkable urban Swedish Village and enables its evolution into a complete neighborhood that provides locally and regionally serving retail and entertainment uses, civic and public uses, and a variety of urban housing choices.

Table 1H-19 identifies development standards, and Table 1H-23 provides information about building types allowed in the form-based zoning districts.

Conclusion
The City’s zoning ordinance allows for a range of housing options, in particular in the area of the Downtown Form Based Code.

Recommended Action
None required.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-161 Residential Development Standards
Citywide
Table 1H-19 lists and describes the residential zoning districts in the City of Kingsburg Zoning Ordinance that allow residential development. These development standards are typical and consistent with standards established in surrounding communities. Consistent with Government Code Section 65940.1(a)(1) related to transparency requirements, zoning and development standards for all parcels in the city are available on the City’s website. Additionally, a current schedule of fees is available on the City’s website.

In the CC zone where mixed-use development is conditionally permitted, the following standards apply:
 No more than 25 percent of the residential units may be on the ground floor.  Ground-floor units may not be located along street frontages.  After parking structure, garages, or carports have been deducted, no more than 50 percent of the ground-floor building area may be occupied by residential units.

In 2014, the City approved Marion Villas, a low-income, deed-restricted affordable housing project in the CC zone. This 46-unit project on a 1.38-acre site yielded a density in excess of 33.3 units per acre.

Within the MXU Combining District, any uses in the General Plan (except single family use) are eligible for consideration. Determining appropriate standards to apply to uses in the MXU Combining District is a process between the applicant and city staff that occurs on a project-by-project basis. On recent projects in this district, the City has let the developer lead on the design and to propose the number of units. City staff prioritizes responsiveness on applications in MXU so that response time does not contribute to applicant uncertainty about whether their project will be approved. Recent projects only went through one Planning Commission meeting, and in the case of Stone Plaza (Mixed Commercial/Residential) which was the only recent project that included a residential component, the City offered a 90% impact fee reduction to incentivize the residential component of the mixed use project.

APPENDIX 1H: CITY OF KINGSBURG
1H-162 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-19 Residential Development Standards
Characteristics
of Lot, Location,
and Height
RA R-1-7 R-1-10 R-1-20 RM-MH5.4 RM-5.5 RM-3 RM-2.5 RM-2 PO CC MXU Minimum Site
Area (SF)
20,000
sq. ft.
7,000
sq. ft.
10,000
sq. ft.
20,000
sq. ft.
5 acres
(5,400 sq.
ft. per unit)
5,500 sq.
ft.
(5,500
sq. ft.
per unit)
3,000
sq. ft.
(2,500
sq. ft.
per unit)
3,000 sq.
ft. (2,500
sq. ft.
per unit)
3,000 sq.
ft. (2,500
sq. ft. per
unit)
6,000 sq. ft.
per singlefamily
dwelling unit;
2,000 sq. ft.
per multifamily
dwelling unit
No
limit
Varies2
Density Range 1
DU/AC
1 DU/AC
1 DU/AC
1 DU/AC
5,400 sq. ft.
per unit
5,500 sq.
ft. per
unit
3,000
sq. ft.
per unit
2,500 sq.
ft. per
unit
2,500 sq.
ft. per
unit
No limit No
limit
Minimum Lot
Dimensions
(Interior Lots)
Width
Depth
100’
150’
60’
90’
80’
125’
100’
150’
--
--
50’
80’
50’
80’
50’
80’
50’
80’
50’
100’
No
limit
Maximum Lot
Coverage 35% 40% 40% 40% -- 50% 50% 55% 60% 65% No limit Minimum
Setbacks
Front
Rear
Side
35’
10’
10’
20’
10’
5’
20’
10’
5’
50’
10’
5’
15’
5’
5’
15’
5’
5’
15’
5’
5’
15’
5’
5’
15’
5’
5’
15’
5’
5’
0’ -
15'1
10’
10’
Maximum Height 35’ 35’ 35’ 35’ 35’ 35’ 35’ 35’ 35’ 40’ 75’ Source: City of Kingsburg Zoning Ordinance 2022, accessed October 2022. 1 Within the Central Business District (CBD), the front yard setback shall be 10 feet on sites abutting property in an RCO, UR, R, RM, or PO district and fronting on the same street. Outside of the CBD, the front yard setback shall be 15 feet. 2 Under mixed use, all categories of land use shown on the general plan diagram are eligible for consideration. An application for a building permit, site plan review, or PUD will initiate the process for determining an appropriate zoning districts, and thus development standards should be applied under mixed use regulations. The Planning Commission shall make a determination as to which procedures shall be followed.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-163 Parking
Table 1H-20 shows residential parking requirements in Kingsburg, which vary by housing type. Parking requirements are also specified in the form-based code areas of Downtown which is where most multifamily has been proposed in recent years (see Table 1H-21).

Table 1H-20 Residential Parking Requirements
Residential Use Required Parking Spaces
Single-family 2 spaces per unit, including 1 garaged space Multifamily 2 spaces per unit, including 1 garaged space Accessory Dwelling Units (ADU)1 1 covered space for unit with 0 or 1 bedroom 2 spaces for unit with 2+ bedrooms, 1 space must be covered Emergency Shelters 1 off-street space for each employee/staff member and 1 off-street space for every 6 occupants at maximum capacity
Source: City of Kingsburg Zoning Ordinance 2022.

The City will review and revise parking requirements for ADUs, as needed, to comply with Government Code section 65852.2 (Program 13).

Open Space and Park Requirements
The City’s current fee schedule requires the payment of Recreation Area Acquisition and Improvement fees ranging from $400 for multifamily projects with 5 to 15 units to $1,428 per single family unit. The fee for multifamily projects with 16 or more units is $533, and for projects with 2 to 4 units per site the fee is $663.

Typical Densities for Development
The City of Kingsburg is a small city in Fresno County. It is southeast of the City of Fresno along State Route 99, in a primarily agricultural area at the border with Tulare County. Single-family residential lots generally vary in size from approximately 7,000 to 20,000 square feet in the low-density residential zone.

Multifamily densities can vary significantly, from approximately 7.3 to 33.3 units per acre, depending on the land use designation. In the previous planning period, no sites identified to accommodate the lowerincome RHNA in the inventory were developed below the minimum allowable density of their zone, and the City did not receive any requests to develop below the assumed capacity in the sites inventory. While market conditions have recently resulted in higher density projects rather than lower, and City policy is to discourage downzoning, should a developer pursue a project below the minimum allowable density of the current zone, a rezone and General Plan amendment would be required.

APPENDIX 1H: CITY OF KINGSBURG
1H-164 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Form-Based Code
Table 1H-21 summarizes the development regulations in Downtown FBC for downtown Kingsburg. To facilitate development in the downtown area, the FBC provides reduced parking standards and reduced setbacks, and establishes minimum heights. Shared and off-site parking are also permitted for commercial uses, potentially further enhancing the development of mixed-use projects. Staff reports that developers in the FBC area prefer to provide at least the minimum amount of parking because it is desirable to users of their projects. On projects with residential that have been developed in the FBC area the required amount of parking has calculated out to 0 or 1 parking space per residential unit. FBC parking requirements are not a constraint to development of higher density units.

Table 1H-21 Development Standards by FBC Zone
Standards FBC 1 FBC 2 FBC 3
Height 2.5 Stories (max) 20’ (min)
3 stories (max)
20’ (min)
3 stories (max)
Setbacks (min)
Front 10’ to 15’ (max) 0’ to 10’ (max) 0’
Side 5’ 0’ to 10’ (max) 0’
Rear 5’ 0’ 0’
Parking ≤ 1,500 sf: 1 space/1,000 sf (min) 1 space/1,000 sf (min) 1 space/unit (max) > 1,500 sf: 1.5 spaces/unit (max) Source: City of Kingsburg, Downtown Form Based Code, 2015.

Cumulative Impact of Development Standards
The City evaluated the cumulative impact of its land use controls on the cost and supply of housing, including development standards that limit sites’ building envelope (setbacks, private open space, and parking) and lot coverage restrictions. Based on this evaluation, none of the land use controls in conventional residential zoning districts would prevent an applicant from reaching the maximum density allowed for single-family developments in single-family zones and multifamily developments in all zones where multifamily is allowed, or otherwise constrain housing development. Current development standards for the residential zones that permit multifamily housing were applied to theoretical sites of varying size.

The results confirmed the above conclusion, and each scenario achieved the respective zone’s maximum allowable density.

On sites from one-quarter acre to one-half acre, a multifamily housing development in the RM-2, RM-2.5, RM-3, Central Commercial (CC), Professional Office (PO), and Mixed Use combining district (MXU) designations could achieve maximum density with a mix of studio, one-, and two-bedroom units served by on-site covered and uncovered (screened) parking. Sites larger than one-half acre were not evaluated, as development standards do not become more restrictive as parcel sizes increase. The City also analyzed development capacity on the smallest size parcels commonly found in the RM-2 and RM-3 zones. Even on the smallest parcels, including those identified in the sites inventory, the maximum density could be SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-165 achieved with a mix of studio and one-bedroom units served by a combination of covered and uncovered (screened) parking.

Residential units in the CC and MXU combining zones are only allowed as part of a mixed-use development approved through the discretionary Planned Unit Development (PUD) process. The types of compatible uses are dictated by the Municipal Code; however, the ratio of uses on a given site is not proscribed. To analyze residential development feasibility of PUDs, the City chose the most dense hypothetical development scenario, which includes a ground-floor CC use (commercial office / retail) and multifamily units in a base RM-2 zone (RM-2 height and setback standards apply) on a 1-acre lot. The PUD process may be leveraged to increase density in the underlying RM zone by an additional 25-percent compared to a residential project in a non-PUD RM-2 zone. Technically, the minimum site size for a PUD is 5-acres, but the Planning Director may decide that a smaller site is acceptable if the proposal meets the purpose of the PUD chapter (17.76.010). The analysis suggests that the maximum density may be achieved with only 2 floors of residential units, allowing the first floor to be entirely commercial office / retail space (RM-2 height maximum of 35 feet / 3 stories).

Development standards for the PO zone are almost identical to the standards in the RM-2 zone, with the exception of maximum height (40 feet, 5 feet taller than RM-2). However, this additional height would not yield an additional floor (assuming 11 feet per floor) and is therefore functionally identical to 35 feet / 3 stories, with a small amount of additional design flexibility. As such, the City did not specifically evaluate development scenarios in the PO zones, as the analysis of the RM-2 zone would also apply to theoretical sites in the PO zone.

All zones were evaluated with hypothetical sites in the manner described herein. Interior lots with threestory products were evaluated, as this condition begets the most restrictive setback requirements.

The maximum allowed density in the RM-2, RM-2.5, and RM-3 zones are 21.8 units per acre, 17.4 units per acre, and 14.5 units per acre, respectively. The general development standards for both the RM-2, RM2.5, and RM-3 zones are identical, with the exceptions of maximum lot coverage and maximum density (dictated by minimum lot area per unit). The minimum lot area per unit for each zone are as follows: 2,000 square feet in the RM-2 zone (decrease from 2,500 square feet, as proposed by Program 16); 2,500 square feet in the RM-2.5 zone, and 3,000 square feet in the RM-3 zone. Comparing two hypothetical site sizes (approximately one-half acre and 5,000-6,000 square feet), maximum allowed densities are achievable on sites in all three zones, as demonstrated below.

Through Program 5, the City intends to amend the Highway Commercial District (CH) to permit residential development at a minimum density of 20 units per acre. The most recent draft development standards are slightly more restrictive than the current requirements in the RM-2 and CH zones, most notably a larger front yard setback and lower maximum height. The City evaluated development on an approximately onequarter acre parcel and on a one-acre parcel. In both scenarios, the maximum density could be achieved APPENDIX 1H: CITY OF KINGSBURG
1H-166 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 with a mix of studio, one-, and two-bedroom units served by a combination of covered and uncovered (screened) parking.

Residential projects in the Form Based Code (FBC) zone are guided by separate development standards that vary by transect zone and product type. For example, one single family home per lot is allowed in the FBC1 zone, up to 24 courtyard apartments per lot are allowed in the FBC2 zone and there is no cap on the number of mixed-use apartments allowed in the FBC3 zone. While effective density varies by product type and lot size, the development standards, such as setbacks, build-to lines, and height, are proscribed by zone.

For example, courtyard apartments are allowed in both the FBC1 and FBC2 zones; however, the setbacks and height limits are more restrictive in the FBC1 zone. As a result, a lot in the FBC1 zone would have to be larger than a lot in the FBC2 zone in order to accommodate 24 courtyard apartment units on the single lot. The City evaluated the minimum lot size required to accommodate the maximum number of units (per lot), which yields effective densities of 48.4 units per acre in the FBC1 zone and 83.6 units per acre in the FBC2 zone. The City used the mixed-use apartment product type to evaluate maximum achievable densities in the FBC3 zone, which could yield an effective density of 69.7 units per acre. The City performed the analysis with a minimum average unit size of 650 square feet to ensure that the resulting effective densities did not come at the cost of livable space. The summaries below demonstrate that development is feasible in all three FBC zones.

The first step in the analysis was to determine the allowable building footprint given the site size and the maximum lot coverage. The next step was to determine the maximum allowed building envelope given the site area minus the required setbacks, open space, and parking. Covered parking is counted toward the maximum building footprint, and uncovered parking is not. The building envelope was multiplied by the number of stores to determine the maximum building square footage. As stated earlier, each scenario achieved the respective zone’s maximum allowable density. Density bonus units are not factored into the calculations.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-167 Table 1H-22 Cumulative Impacts Analysis by Zone
Scenario 1 Scenario 2 Scenario 3
RM-3
Square footage: 6,000 21,000 --
Length (feet): 100 200 --
Width (feet): 60 105 --
Lot coverage: 50% 50% --
Number of stories (35 ft max): 2 2 --
Maximum building footprint, given lot coverage requirements: 3,000 10,500 -- Maximum building envelope given setbacks, open space (10% lot area), and parking (1 covered space per unit): 2,000 7,000 -- Maximum occupiable building square footage: 4,000 14,000 -- Number of units: 2 7 --
Average unit square footage: 2,000 2,000 --
Achievable Density (units per acre): 14.5 14.5 --
Permitted Density (units per acre): 14.5 14.5 --
RM-2.5
Square footage: 5,000 20,000 --
Length (feet): 100 200 --
Width (feet): 50 100 --
Lot coverage: 55% 55% --
Number of stories (35 ft max): 2 2 --
Maximum building footprint, given lot coverage requirements: 2,750 11,000 -- Maximum building envelope given setbacks, open space (10% lot area), and parking (1 covered space per unit): 1,350 7,400 -- Maximum occupiable building square footage: 2,700 14,800 -- Number of units: 2 8 --
Average unit square footage: 1,350 1,850 --
Achievable Density (units per acre): 17.4 17.4 --
Permitted Density (units per acre): 17.4 17.4 --
RM-2 (RM-2 | RM-2 | PUD/MXU)
Square footage: 6,000 22,000 43,500
Length (feet): 100 200 300
Width (feet): 60 110 145
Lot coverage: 60% 60% 100%
Number of stories (35 ft max): 2 2 2
Maximum building footprint, given lot coverage requirements: 3,600 13,200 43,500 Maximum building envelope given setbacks, open space (10- 20% lot area), and parking (1 covered space per unit): 1,800 8,800 15,740 Maximum occupiable building square footage: 3,600 17,600 31,480 Number of units: 3 11 28
Average unit square footage: 1,200 1,600 1,124
Achievable Density (units per acre): 21.8 21.8 28
Permitted Density (units per acre): 21.8 21.8 28
APPENDIX 1H: CITY OF KINGSBURG
1H-168 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Scenario 1 Scenario 2 Scenario 3
CH
Square footage: 10,800 43,500 --
Length (feet): 120 300 --
Width (feet): 90 145 --
Lot coverage: 50% 50% --
Number of stories (max 4): 3 3 --
Maximum building footprint, given lot coverage requirements: 5,400 21,750 -- Maximum building envelope given setbacks, open space (10- 20% lot area), and parking (1 covered space per unit): 2,360 16,125 -- Maximum occupiable building square footage: 7,080 48,375 -- Number of units: 8 30 --
Average unit square footage: 885 1,613 --
Achievable Density (units per acre): 30 30 --
Minimum Permitted Density (units per acre): 20 20 --
FBC (FBC1 | FBC2 | FBC3)
Square footage: 19,800 12,500 2,500
Length (feet): 165 125 100
Width (feet): 120 100 25
Lot coverage: 80% 100% 100%
Number of stories (max 3): 2 3 2
Maximum building footprint, given lot coverage requirements: 15,840 12,500 2,500 Maximum building envelope given setbacks, open space (10- 20% lot area), and parking (1 covered space per unit): 7,260 5,290 1,325 Maximum occupiable building square footage: 14,520 15,870 2,650 Number of units: 22 24 4
Average unit square footage: 660 661 663
Achievable Density (units per acre): 48.4 83.6 69.7
Permitted Density (units per acre): N/A N/A N/A
Source: City of Kingsburg and PlaceWorks, 2023.

Conclusion
The residential development standards and open space requirements are similar to other jurisdictions and do not serve as a constraint to development. However, parking requirements for ADUs, or accessory dwelling units, exceed those permitted under state law and may pose a constraint on development of these units.

Recommended Action
The City has included Program 13 to review and revise parking requirements for ADUs, as needed, to comply with Government Code section 65852.2.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-169 Growth Management
The City of Kingsburg implements a growth management system that regulates residential development.

The system limits the rate of residential growth in the city to a level compatible with its size, financial limitations, resource constraints, services capabilities, and service providers. The growth management system was implemented by voters in response to the housing boom that significantly inflated the housing market throughout California between 2000 and 2005.

The current system provides for 115 new allocations of housing units to 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 multifamily residential housing unit. The allocations are divided between two categories of housing: multiple-family housing units with 35 allocations per year (30 percent), and single-family housing units with 80 allocations per year (70 percent). Of the 80 allocations per year of single-family housing units, 20 allocations are reserved for large-lot development on parcels of at least 10,000 square feet.

While the growth management system manages residential growth in Kingsburg, it is not designed to prevent the City from meeting its share of the regional housing needs. Since adoption of the growth management system, the City has always had enough allocations available to meet or exceed development applications. Table 1H-23 shows that a 115-unit average annual growth rate does not prevent the City from meeting its 2023–2031 RHNA. For the City to meet its RHNA, Kingsburg needs to be able to accommodate 110 to 111 units per year, which is feasible under the current allocation system. The City has also included Program 17 to monitor its annual and cumulative allocations to ensure that remaining allocations can accommodate its RHNA for all income levels.

Table 1H-23 Allocations and the 2023-2031 RHNA
Standards 2024 2025 2026 2027 2028 2029 2030 2031
Total Allocations 115 115 115 115 115 115 115 115
Annual goal to meet RHNA 110 110 110 110 110 110 111 111 Annual goal to meet the
lower-income RHNA 51 51 51 51 51 51 51 52
Source: City of Kingsburg, 2023.

Note: The Growth Control ordinance allows unused allocations from past years to be used in future years (for up to three years). Therefore, the 115-unit allocation presented is an average of the permitted growth, and if one year is lower, a future year may be higher.

APPENDIX 1H: CITY OF KINGSBURG
1H-170 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Government Code section 66300, subdivision (b)(1)(D)) states that because the City is located with an agricultural/rural County, the city may enforce a limit on the number of approvals or permits or a cap on the number of housing units that can be approved or constructed if the provision of law imposing the limit was approved by voters prior to January 1, 2005, and the affected county or affected city is located in a predominantly agricultural county. For the purposes of this subparagraph, “predominantly agricultural county” means a county that meets both of the following, as determined by the most recent California Farmland Conversion Report produced by the Department of Conservation:
(i) Has more than 550,000 acres of agricultural land.
(ii) At least one-half of the county area is agricultural land.

Kingsburg is located within Fresno County, which meets the requirements in Section (D) (i) and (ii) as a predominantly agricultural county, in that the most recent California Farmland Conversion Report produced by the Department of Conservation (2014-16 report) concludes:

The total size of Fresno County is 3,845,311 acres. Of those, 2,192,459 acres are agricultural land.

Therefore, approximately 57.0 percent of the county is agricultural.

The analysis below describes the process for unused allocations, allocations, and other considerations of the growth management system.

Unused Allocations
At the discretion of the City Council, any unused allocations may be carried over for up to three years.

Unused allocations are:
 Those which were never issued.
 If the project receiving allocations is modified or changed.  Previously issued and expired because of denial of development entitlements or failure to commence construction of off-site improvements on or before the construction start date as specified.
 The failure of the applicant to comply with the provisions of Chapter 16.09 of the Municipal Code.

Therefore, if a developer who has received issued allocations fails to complete the subdivision as required by Chapter 16.09 or allows its tentative map to expire without satisfying the requirements of Chapter 16.09, the City Council, may, in its discretion, allow the unused allocations to be carried over for a period of three years.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-171 Exemptions
The Growth Management System provides for the following exemptions:
 Residential housing units constructed upon parcels that were previously fully developed and that have adequate infrastructure to service the new residential development as determined by the City.  Second housing units added to lots with single family homes in conformance with the City zoning ordinance and applicable California law.
 Residential housing projects that received all required development entitlements prior to the enactment of this system in 2005.

Small Projects
New multifamily or single-family residential developments of four or fewer dwelling units ("small projects") will automatically receive allocations and will not be required to participate in the competitive allocation process of this system.

Senior Housing
Demand for senior housing in the city exceeds the supply. As a result, and in order to address this need for more senior housing, allocations for a senior housing project are issued on the basis of one-half of one allocation for each senior housing unit to be constructed.

Maximum Allocation per Project
Each calendar year, a maximum number of allocations can be issued through the competitive process for any one application for development entitlements to construct residential housing units—80 allocations for single-family housing, and 35 allocations for multiple family projects.

However, in order to meet the need for mobile home parks or multifamily housing developments, an applicant seeking to develop a mobile home park with more than 15 spaces and/or multifamily housing development with more than 15 units may request issuance of allocations that 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-home or multifamily developments, through the development of a larger project that would otherwise be allowed with only one year of allocations. Therefore, a large-scale multifamily housing can be accommodated via the three-year allocation request.

Phased Projects
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 should identify the number of allocations that will be issued by the City and used by the applicant during each phase of the project.

APPENDIX 1H: CITY OF KINGSBURG
1H-172 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Competitive Allocation Process
New multifamily or single-family residential developments of four or fewer dwelling units ("small projects") will automatically receive allocations and will not be required to participate in the competitive allocation process. All other projects are rated based on a number of factors that include:
 Suitability of location. Compact and efficient development is preferred, and infill development within the urban limit boundary is encouraged (up to 25 points).  Meeting special needs. Points are awarded to projects that provide housing for the underserved or special needs populations, including seniors, disabled, and large families (up to 20 points)  Infrastructure and services. Projects that demonstrate the least impact on the City’s infrastructure and service capacities would receive higher rating (up to 25 points).  Architectural design and aesthetic considerations. Points are awarded to projects that continue the city’s “Swedish village” character (up to 15 points).

Applications for competitive allocations must be filed with the Planning Department on September 30th of each calendar year. The development proposals will be rated and ranked during the month of October by Planning staff, in accordance with the criteria above, and the planning staff will make its recommendations for competitive allocations to the Planning Commission. 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”).

If not all available allocations are issued in December, then at its first meeting in February of the next year, the City Council may authorize staff to conduct a second competitive allocation process ("second allocations") following the same process as the first allocations. 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 and even though the sole applicant for the second allocations received first allocations.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-173 Conclusion
The RHNA for this Housing Element covers an eight-year planning period from December 31, 2023, through December 31, 2031. Over this period, 920 allocations can be issued, including 280 allocations for multifamily units and 640 single-family units. In total, this allocation limit is more than adequate to accommodate the City’s RHNA of 882 units. While the City’s RHNA includes 409 lower-income units, which are typically met through multifamily development, the ability for developers to draw on unused allocations from previous years and phase projects into future years provides access additional allocations to support lower-income development. With these allowances, developers can draw on 420 multifamily allocations during the planning period, with unused allocations back to 2021 and drawing on allocations out to 2033 for phased projects. Drawing on these factors, and past experience, the current Growth Management System is not expected to constrain lower-income development.

To date, the City has not had more applications than available allocations. Furthermore, the allocation process is conducted consistently according to a set schedule, allowing developers to plan for the application of allocations. Overall, the Growth Management System has built-in flexibility to accommodate multifamily developments; three-year allocation (available at once) and phased allocation (available over up to three years) can accommodate larger projects. The City Council, at its discretion, can also increase the number of allocations by resolution.

Recommended Action
The City has included Program 17 to monitor its annual and cumulative allocations to ensure that remaining allocations can accommodate its RHNA for all income levels.

Density Bonus
Analysis
Kingsburg’s municipal code does not include any density bonus provisions. The City will adopt a density bonus ordinance in compliance with state law, among other related and minor amendments.

Conclusion
The City’s municipal code does not include any density bonus provisions.

Recommended Action
Amend the municipal code within one year of Housing Element adoption (Program 16).

APPENDIX 1H: CITY OF KINGSBURG
1H-174 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Zoning for a Variety of Housing Types
Analysis
Title 17 of the City of Kingsburg Municipal Code describes the City’s regulations for residential development. Tables 1H-24 and 1H-25 summarize the building types and residential uses permitted and conditionally permitted under the zoning ordinance and in the FBC transect zones.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-175 Table 1H-24 Zoning for a Variety of Housing Types: Downtown Form Based Code Transect Zones Uses
Transect Zones
FBC 1 FBC 2 FBC 3
Building Types
Dwelling: Carriage House1,6 P -- --
Dwelling: Single-Unit House Village P -- --
Dwelling: Single-Unit House Cottage P -- --
Dwelling: Duplex P -- --
Dwelling: Townhouse P P --
Dwelling: Mansion Apartment P -- --
Dwelling: Bungalow Court P -- --
Dwelling: Courtyard Apartment P P --
Dwelling: Apartment House P P --
Dwelling: Main Street Mixed Use -- P P
Dwelling: Mid-Rise -- -- P
Residential Uses
Single-Family P P AP
Multi-family P P --
Residential Component of a Mixed- Use Project CUP CUP CUP Manufactured/ Mobile Homes2 -- -- --
Mobile Home Park -- -- --
Farmworker / Employee Housing3 -- -- --
Emergency Shelters Permitted by right in the Light Industrial (IL) zone.

Transitional and Supportive Housing 7 P P AP/CUP
SRO4 -- -- --
Group Homes and Residential Care Facilities (6 or fewer)5 P P -- Group Homes and Residential Care Facilities (7 or more)5 AP AP AP Second Dwelling Units6 P P --
APPENDIX 1H: CITY OF KINGSBURG
1H-176 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Uses
Transect Zones
FBC 1 FBC 2 FBC 3
Source: City of Kingsburg Zoning Ordinance, 2022
Notes: P = Permitted; AP = Administrative Use Permit; C = Conditional Use Permit The City has included Program 16 to make the following amendments to the Zoning Code:

1. The Carriage House building type is the only detached accessory dwelling unit allowed in transect zones.

2. Allow and permit mobile and manufactured housing in the same manner and in the same zone as conventional or stick-built structures are permitted (Government Code Section 65852.3).

3. Treat employee/farmworker housing that serves six or fewer persons as a single-family structure and permit it in the same manner as other single-family structures of the same type within the same zone across all zones that allow single-family residential uses. Treat employee/farmworker housing consisting of no more than 12 units or 36 beds as an agricultural use and permit it in the same manner as other agricultural uses in the same zone, in compliance with the California Employee Housing Act (Health and Safety Code Sections 17021.5 and 17021.6).

4. Define single-room occupancy units and identify zones where they are permitted, in compliance with Government Code Section 65583.

5. Allow residential care facilities for six or fewer persons, in accordance with Health and Safety Code Section 1568.0831, and allow residential care facilities, regardless of size, in all zones that permit residential uses of the same type, in accordance with the State’s definition of family.

6. Amend the definition of second units to refer to accessory dwelling units (ADU) and clarify that ADUs are permitted in all zones that permit single-family or multifamily uses, in accordance with California Government Code Section 65852.2.

7. Permit supportive housing by-right in the FBC 3 transect zone, in accordance with AB 2162.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-177 Table 1H-25 Zoning for a Variety of Housing Types: Non-Transect Zones Uses
Non-Transect Zones
RA R-1-7 R-1-10 R-1-20 RM-MH-5.4 RM-5.5 RM-3 RM-2.5 RM-2 PO CC Residential Uses
Single-Family P P P P P P P P P P --
Multi-family -- -- -- -- P P P P P P --
Residential Component of a MixedUse Project -- -- -- -- -- -- -- -- -- -- C Manufactured/ Mobile Homes2 AP AP AP AP AP AP AP AP AP AP Mobile Home Park C C C C C C C C C -- --
Farmworker / Employee Housing3 -- -- -- -- -- -- -- -- -- -- -- Emergency Shelters Permitted by right in the Light Industrial (IL) zone.

Transitional and Supportive Housing 7 P P P P P P P P P P C SRO4 -- -- -- -- -- -- -- -- -- -- --
Group Homes and Residential Care
Facilities (6 or fewer)5 -- P P P P P P P P P --
Group Homes and Residential Care
Facilities (7 or more)5 -- C C C -- -- -- -- -- -- --
Second Dwelling Units6 C C C C AP AP AP AP AP AP --
Source: City of Kingsburg Zoning Ordinance, 2022
Notes: P = Permitted; AP = Administrative Use Permit; C = Conditional Use Permit The City has included Program 16 to make the following amendments to the Zoning Code:

1. The Carriage House building type is the only detached accessory dwelling unit allowed in transect zones.

2. Allow and permit mobile and manufactured housing in the same manner and in the same zone as conventional or stick-built structures are permitted (Government Code Section 65852.3).

4. Define single-room occupancy units and identify zones where they are permitted, in compliance with Government Code Section 65583.

7. Permit supportive housing by-right in the CC zone, in accordance with AB 2162.

SECTION 1H-3: LOCAL ASSESSMENT OF FAIR HOUSING
1H-178 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Following are descriptions of the City’s requirements for various housing types.

Multifamily
Multiple family dwellings are permitted by right in the RM zones.

Manufactured Housing
Currently, mobile homes/manufactured housing on permanent foundations require Administrative Approval in the One-Family (R), Multi-Family (RM), and Residential Acreage (RA) zones, and singlefamily dwellings are permitted by right in these zones.

Farmworker/Employee Housing
The City permits agricultural uses in the One-Family (R), Multi-Family (RM), Residential Acreage (RA), and Resource Conservation and Open Space (RCO) zones. While single family dwellings are also permitted in these zones (except within the RCO zone), farmworker housing is not similarly permitted. The City currently has no provisions for farmworker housing. In addition, the City’s zoning ordinance currently includes no provisions for employee housing.

Emergency Shelters
In compliance with State law, the City of Kingsburg Zoning Ordinance defines emergency residential shelter as:

Housing with minimal supportive services for homeless persons that is limited to occupancy of six (6) months or less by a homeless person. No individual or household may be denied emergency shelter because of an inability to pay.

Government Code Section 65583(a)(4)(A) requires the City to allow emergency shelters without any discretionary action in at least one zone that is appropriate for permanent emergency shelters (i.e., with commercial uses compatible with residential or light industrial zones in transition), regardless of its demonstrated need. The goal of SB 2 was to ensure that local governments are sharing the responsibility of providing opportunities for the development of emergency shelters. To that end, the legislation also requires that the City demonstrate site capacity in the zone identified to be appropriate for the development of emergency shelters. Within the identified zone, only objective development and management standards may be applied, given they are designed to encourage and facilitate the development of or conversion to an emergency shelter. Those standards may include:
 The maximum number of beds or persons permitted to be served nightly by the facility.  Off-street parking based upon demonstrated need, provided that the standards do not require more parking for emergency shelters than for other residential or commercial uses within the same zone.  The size and location of exterior and interior on-site waiting and client intake areas.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-179  The provision of on-site management.
 The proximity to other emergency shelters provided that emergency shelters are not required to be more than 300 feet apart.
 The length of stay.
 Lighting.
 Security during hours that the emergency shelter is in operation.

As shown in Table 1H-16, emergency shelters are permitted by-right in the IL zone and are subject to the following standards under Section 17.44.020 of the City’s Municipal Code:

1. The emergency shelter shall comply with all applicable federal, state and local standards and requirements.

2. The emergency shelter shall have satisfied all applicable federal, state and local licensing requirements for any programs conducted at the emergency shelter.

3. The maximum number of beds in an emergency shelter shall not exceed 15 beds.

4. The length of stay by an individual at an emergency shelter shall not exceed six months in a consecutive twelve-month period.

5. The emergency shelter must have on-site security (approved by the Kingsburg Police Department) at all times.

6. Exterior lighting is required for all on-site pedestrian pathways and parking areas.

7. The emergency shelter shall provide secure storage areas for the personal property of the occupants.

8. The emergency shelter shall provide off-street, on-site parking at the rate of one space for each employee/staff member and one space for every six occupants at maximum capacity.

9. No emergency shelter shall be located closer than 300 feet from another emergency shelter.

10. A management plan is required for all emergency shelters to address management experience, good neighbor issues, transportation, client supervision, client services, and food services. Such plan shall be submitted to the city planning department for review and approval prior to commencement of operation of the emergency shelter. The management plan shall include a floor plan that demonstrates compliance with the requirements and standards of this chapter. Annually, the operator of each emergency shelter shall submit the management plan to the city planning, department with updated information for review and approval. The city council may establish a fee by resolution to cover the administrative cost of review of the required management plan.

APPENDIX 1H: CITY OF KINGSBURG
1H-180 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 City staff estimate that there are 3 homeless individuals living in, or near the edges of, the city. In compliance with Government Code Section 65583(a)(4)(I), there is ample land area to accommodate one or more facilities with 3 beds and 200 square feet per bed. With a buffer, a single facility with 5 beds could be accommodated in a building or facility of approximately 1,000 square feet. In the IL zone, a facility this size could be constructed on less than a 0.1-acre lot while meeting development standards or be accommodated in existing structures such as warehouses or other buildings. There are three vacant parcels in Kingsburg in these zones that are larger than 0.1 acres. However, two are larger than 10 acres and unlikely to develop with a small emergency shelter. Therefore, the 0.18-acre parcel (APN 39614204) in the core of the city at the intersection of Earl Street and Simpson Street is most likely to support an emergency shelter.

This site is located in the heart of the city near transit routes, commercial services, and other amenities of Kingsburg, ensuring that tenants in an emergency shelter would have access to all necessary resources.

Government Code Section 65583(a)(4)(I) also requires that zoning designations identified to allow emergency shelters as a permitted use without a conditional use or other discretionary permit must allow residential uses. To comply with State law, the City has included Program 16 to allow emergency shelters without discretionary review in the Highway Commercial zoning district. Program 5 has been included to allow multifamily residential in the Highway Commercial zoning district which will make it a suitable zone for emergency shelters. In addition, parcels in the Highway Commercial district are close to services and amenities and is located adjacent to Highway 99, the main transit corridor. As detailed in Table 1H-4, there are many vacant parcels in the Highway Commercial zoning district, more than enough to accommodate a shelter to address the 3 person homeless need in Kingsburg.

Transitional and Supportive Housing
The City amended the zoning ordinance on April 1, 2015, to address the provision of transitional and supportive housing as a residential use to be regulated as similar uses in the same zones. Section 17.96.030 of the zoning ordinance states that transitional and supportive housing are residential uses allowed in all districts that allow residential uses, subject only to those requirements, standards, and restrictions that apply to other residential uses of the same type in the same district. Currently supportive housing is not permitted by right in the CC and FCB-3 zones. Therefore, to comply with SB 2 and AB 2162, the City will amend its zoning code as part of Program 16 to permit transitional and supportive housing in all districts that allow residential uses, subject only to those requirements, standards, and restrictions that apply to other residential uses of the same type in the same district and to permit supportive housing by-right in multifamily, mixeduse, and nonresidential zones allowing multifamily including in the CC zone and FBC 3 transect of the Form Based Code.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-181 Single Room Occupancy Units
The zoning ordinance does not currently contain provisions or a definition for SRO housing.

Residential Care Facilities
The Kingsburg Zoning Ordinance permits small residential care facilities (for six or fewer persons) by right in all residential zones (except the RA). Large residential care facilities are conditionally permitted in all residential zones (except the RA).

Accessory Dwelling Units
The City administratively and conditionally processes applications for the siting and construction of a second housing unit to be attached to or detached from an existing one-family residence in the UR, RA, R, or RM zoning districts.

Conclusion
In summary, amendments to the City’s zoning code are required to address the provision of a variety of housing types:
 Manufactured Housing. Allow and permit mobile and manufactured housing in the same manner and in the same zones as conventional or stick-built structures(Government Code Section 65852.3).  Farmworker/Employee Housing. Treat employee/farmworker housing that serves six or fewer persons as a single-family structure and permit it in the same manner as other single-family structures of the same type in the same zone across all zones that allow single-family residential uses. Treat employee/farmworker housing consisting of no more than 12 units or 36 beds as an agricultural use and permit it in the same manner as other agricultural uses in the same zone, in compliance with the California Employee Housing Act (Health and Safety Code Sections 17021.5 and 17021.6).
 Emergency Shelters: Identify a zone that allows residential uses by-right and amend to allow emergency shelters without a conditional use permit or other discretionary permit pursuant to Government Code Section 65583(a)(4)(I).
 Transitional and Supportive Housing. Allow transitional and supportive housing in all zones where single-family uses are permitted and allow supportive housing as a permitted use in zones where multifamily and mixed-use developments are permitted, including nonresidential zones permitting multifamily uses (Government Code Section 65583(c)(3)).  Single Room Occupancy (SRO) Housing. Define single-room occupancy units and identify zones where they are permitted, in compliance with Government Code Section 65583.  Residential Care Facilities. Allow residential care facilities for six or fewer persons in accordance with Health and Safety Code Section 1568.0831, and allow residential care facilities, without APPENDIX 1H: CITY OF KINGSBURG
1H-182 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 discretionary review, of all sizes in all zones that permit residential uses of the same type, in accordance with the State’s definition of family.
 Low-Barrier Navigation Centers. Permit low-barrier navigation centers by right in zones where mixed uses are allowed or in nonresidential zones that permit multifamily housing (Government Code Section 65662).
 Second Units. The zoning code will be updated to amend the definition of second units to refer to ADUs and will clarify that ADUs are permitted in all zones that permit single-family or multifamily uses in accordance with California Government Code Section 65852.2.

Because the homeless population in Kingsburg is less than five persons, a 15-bed limit for emergency shelters is not considered a constraint on development or access. However, if the homeless population grows, the City will review and revise this requirement for emergency shelters to meet the need.

Recommended Action
The Housing Element includes an action to amend the zoning ordinance to address manufactured housing, farmworker and employee housing, transitional and supportive housing, SRO housing, small and large residential care facilities, low barrier navigation centers, and second units (also referred to as ADUs).

On- and Off-Site Improvements
Analysis
Site improvements are regulated by the subdivision and parcel map ordinance and through conditions and standards imposed through the City’s site plan review process. Site improvements include off-street parking, landscaping, walls, signage, and utility systems. In order to reduce housing costs, the City requires only those improvements that are deemed necessary to maintain public health, safety, and welfare.

Improvement requirements for single family and multifamily uses are described below.

Subdivision Improvements
Requirements of the subdivision ordinance that most affect the cost of housing are standards for the provision of utility services (e.g., water, sewer, drainage) and street improvements. Basic improvements required include:
 Water, sewer, and drainage lines and facilities, including the extension of lines to the property and to adjacent vacant properties that eventually will also need them.  Street improvements include curb, gutter, sidewalk, A/C paving, driveway approaches, fire hydrants, street lights, street signs, and street trees. Right-of-way requirements are 56' for minor streets (36' curb-to-curb), 66' for collector streets (46' curb-to-curb), and 84' for arterial streets (64' curb-to-curb).
 Undergrounding of electrical, telephone, and cable utility services.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-183 Though the cost of required improvements adds considerably to housing costs, they are necessary to serve the new development and provide a decent living environment.

On-Site Improvements for Multifamily
Projects With More Than 20 Units
In addition to requirements for utility connections and street improvements, multifamily projects are required to provide:
 One or more trash enclosures within walking distance of all units.  Tot lots for preschool children.
 A minimum of 20 percent of net site area developed as landscaped open space.  Landscaping of the site, including automatic irrigation.  Ornamental walls along the site perimeter.

Projects With Fewer Than 20 Units
Multifamily projects involving less than 20 dwelling units shall include a minimum of 10 percent of net site area developed as landscaped open space, excluding required yard areas, for the recreation use of tenants.

Conclusion
Development requirements of the City of Kingsburg are considered standard in the Central Valley and are comparable to surrounding cities.

Recommended Action
None required.

Fees and Exactions
Analysis
Table 1H-26 shows the typical planning fees that apply to residential development in Kingsburg. Each project does not necessarily have to complete each step in the process (i.e., small-scale projects consistent with General Plan and zoning designations do not generally require environmental impact reports, general plan amendments, rezones, or variances).

APPENDIX 1H: CITY OF KINGSBURG
1H-184 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-26 Schedule of Fees for Residential Development Category Fee1
Use Permit
Administrative Approval $150.00
Conditional Use Permit (CUP) $2,000.00
CUP Amendment $500.00
Variance
Single Family Residence $500.00
Commercial/Industrial/Multi Family $1,000.00
California Environmental Quality Act (CEQA)
Statutory/Categorical Exemption with $150.00
Negative Declaration, Mitigated Negative Cost + 10%
Environmental Impact Report (EIR) Cost + 20%
Fresno County Recording Fee (Payable to Fresno Co.) $90.00 Notice of Determination $100.00
Site Plan Review
Subdivisions $1,000.00+$20.00/Unit
Minor/Existing Site $350.00
Division of Land to Parcels (Subdivision)
Tentative Parcel Map $800.00
Final Parcel Map $800.00
Parcel Map Waiver $500.00
Tentative Tract Map $1,800.00 + $25/Lot
Final Tract Map $1,200.00 + $25/Lot
Lot Line Adjustment $1,500.00
Reversion to Acreage $500.00
Other
Building Permit Based on valuation1
Plan Checking 65% of Building Permit Fee
Residential Master Plan Fees 65% of Building Permit Fee General Plan Amendments $3,000.00
Zoning Ordinance Amendment $2,000.00
Annexation Initiation $4,000.00 deposit/$2,000.00 increments if costs go over Planning Fee Appeal $300.00
Source: City of Kingsburg Master Fee Schedule 2021.
1 Building permit fees for new construction in Kingsburg are based on International Code Compliance (ICC) fees and on the valuation of the building. As of 2021, these fees are:
 Valuation $1 to $500: $24
 Valuation $501 to $2,000: $24 for the first $500; plus $3 for each additional $100 or fraction thereof, up to and including $2,000.
 Valuation $2,001 to $40,000: $69 for the first $2,000; plus $11 for each additional $1,000 or fraction thereof, SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-185 Category Fee1
up to and including $4,000.
 Valuation $40,001 to $100,000: $487 for the first $40,000; plus $9 for each additional $1,000 or fraction thereof, up to and including $100,000.
 Valuation $100,001 to $500,000: $1,027 for the first $100,000; plus $7 for each additional $1,000 or fraction thereof, up to and including $500,000.
 Valuation $500,001 to $1,000,000: $3,827 for the first $500,000; plus $5 for each additional $1,000 or fraction thereof, up to and including $1,000,000.
 Valuation $1,000,001 to $5,000,000: $6,327 for the first $1,000,000; plus $3 for each additional $1,000 or fraction thereof, up to and including $5,000,000.
 Valuation $5,000,001 and over: $18,327 for the first $5,000,000; plus $1 for each additional $1,000 or fraction thereof.

Table 1H-27 presents development impact fees that apply to residential development in Kingsburg.

Table 1H-27 Development Impact Fees
Fee Type Single-Family Multifamily
Traffic $1,517.25 per PM Peak Hour Trip $1,517.25 per PM Peak Hour Trip Water $1,776.00 $817.50
Public Safety $2,043.75 $1,635.00
Parks & Recreation $2,907.00 $2,325.00
General Government $2,497.50 $1,998.00
Administrative $276.75 $203.75
Storm Drain $0.84 per sq. ft. $0.14 per sq. ft
Combined Recreation
Area Acquisition and
Improvement
$1,428.00
$663.00 per unit for projects with 2–4 units
$400.00 per unit for projects with 5–15 units
$533.00 per unit for projects with 16+ units
per acre
Total Fees $13,706.251 $50,224.252
Total Fees per Unit $13,706.25 $2,511.21
Source: City of Kingsburg 2021.

1. Based on a 1,500-square-foot single-family unit.

2. Based on a 2-story, 20-unit multifamily project with an average unit size of 800 square feet.

APPENDIX 1H: CITY OF KINGSBURG
1H-186 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 In addition to City fees, regional fees are charged for residential development: Regional Transportation Mitigation and Indirect Source Review. The Selma-Kingsburg-Fowler County Sanitation District charges a one-time fee for connection. For school fees, the Kingsburg Elementary Charter School District and Kingsburg Joint Union High School District have adopted the State Level I fee of $4.79 per square foot of residential use.

Table 1H-28 shows plan checking, permit, and impact fees for single-family and multifamily prototype developments as a percentage of total housing costs. Construction costs for a prototypical single-family home are approximately $156 per square foot. This is based on costs calculated for a 1,500-square-foot, wood-framed, single-story, four-cornered home of good quality construction and including a two-car garage and forced-air heating/cooling in Kingsburg. Estimated total construction costs for such a home are $234,606. Costs for prototypical multifamily construction are approximately $142 per square foot based on costs calculated for a two-story building in Kingsburg with 20 units and an average unit size of 800 square feet. The multifamily calculation is for a wood or light-steel-frame structure including forced-air heating/cooling and constructed of good quality materials. The estimated total construction costs for each multifamily unit are $108,861, with a total construction cost for the building of $2,272,112. These construction costs for single-family and multifamily units include labor, materials, and equipment but do not include the costs of buying land or off-street parking.5

Table 1H-28 Prototypical Construction Fees
Fee Description Amount (per unit)
Single Family Multifamily
Building Permit Fee $1,972.00 $507.30
Plan Check Fees $1,281.80 $329.75
Impact Fees $13,706.25 $2,511.21
School Fee $7,509.60 $4,300
Regional Transportation Mitigation Fee1 $2,118.00 $1,642 Indirect Source Review2 $562.00 $562
County Sanitation District $5,154.00 N/A
Total Development Fees (per unit) $32,258.65 $9,852.26
Typical Building Construction Costs (per unit) $234,606.00 $108,861.00 Total Housing Cost (not including land costs) $266,864.65 $118,713.26 Fees as a % of Total Housing Costs 12.1% 8.3%
Sources: City of Kingsburg 2022; Fresno Regional Transportation Mitigation Fee Program 2020; Selma-KingsburgFowler County Sanitation District Rate and Fee Schedule 2022; Valley Air Administrative Fees for Indirect Source Review 2019.
1 Fees for affordable single-family units are reduced to $1,059 and for affordable multifamily units to $821.

2. Projects under 50 units are not subject to this fee. 5 2022 National Building Cost Manual and 2022 93631 zip code modifiers, Craftsman Book Company.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-187 Conclusion
In summary, the fees for plan check, permits, and development impact constitute approximately 8 to 12 percent of the building valuation. However, approximately one-third of the fees are school and regional impact fees that are consistent throughout the County and would not serve to constrain housing development in Kingsburg.

Recommended Action
A program is included in the Housing Element to monitor the City’s fees and impacts on residential development.

Processing and Permit Procedures
Analysis
The City permits most types of residential development by right with a site plan review by the staff. Site plan review is performed by the Site Plan Review Committee consisting of staff representatives of the Fire, Engineering, Planning, Building, Solid Waste, Sanitation District, Police, Community Services, and Public Works departments. The committee reviews and approves, conditionally approves, or denies a site plan application in accordance with City codes and ordinances. To approve a site plan, the Site Plan Review Committee must make all of the following findings:
 That the site plan complies with all applicable provisions of the zoning ordinance and all applicable City standards and specifications.
 The following are so arranged that traffic congestion is avoided and that pedestrian and vehicular safety and welfare are protected and there will not be adverse effect on surrounding property:
• Facilities and improvements.
• Vehicular ingress, egress, internal circulation, and off-street parking and loading. • Setbacks.
• Height of buildings.
• Location of services.
• Walls and fences.
• Landscaping, including screen planting and street trees. • Drainage of site.
• Refuse enclosures.
 Proposed lighting is so arranged as to deflect the light away from adjoining properties.  Proposed signs will comply with all of the applicable provisions of Chapter 17.56 of the zoning APPENDIX 1H: CITY OF KINGSBURG
1H-188 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 ordinance.
 That adequate provision is made to reduce adverse or potentially adverse environmental impacts to acceptable levels.
 The site plan conforms with all other applicable laws, rules, and regulations relating to traffic safety; street dedications and street improvements; environmental quality; and zoning, fire, police, building, and health and safety codes.

These findings relate primarily to the physical characteristics and site planning considerations, and conformance with established standards. They do not serve to constrain housing development.

Mixed use development requires approval of a conditional use permit (CUP), which requires review and approval by the Planning Commission, including a public hearing. In granting the CUP, the Planning Commission must be able to make the following findings:
 That there are circumstances or conditions applicable to the land, structure, or use that make the granting of a use permit necessary for the preservation and enjoyment of a substantial property right.
 That the proposed location of the conditional use is in accordance with the objectives of the zoning ordinance.
 That the proposed use will comply with each of the applicable provisions of the zoning ordinance.

The conditions for approval may include:
 That all applicable provisions of the zoning ordinance are complied with;  That the following are so arranged that traffic congestion is avoided; pedestrian and vehicular safety and welfare are protected with no adverse effect on surrounding property; and the site plan conforms with city standards, specifications, and policies:
• Special yards, spaces, and buffers.
• Fences and walls.
• Surfacing of parking areas and provisions for surface water drainage subject to City specifications.
• Requiring street dedications and improvements, including service roads or alleys when practical, and the requiring of drainage, sewer, and water connection fees and other development fees when applicable. A traffic study may be required if impacts to roads are anticipated.
• Regulation of points of vehicular ingress and egress. • Regulation of signs, in accordance with the standards prescribed in the zoning ordinance.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-189 • Requiring maintenance of the grounds and the undergrounding of utilities. • Requiring landscaping and refuse enclosures and maintenance. • Regulation of noise, vibration, odors, and other similar characteristics. • Measures necessary to eliminate or to effect mitigation to acceptable levels of environmental impact.
• Regulation of time for certain activities to be conducted on the site. • Regulation of the time period within which the proposed use shall be developed. • A bond, deposit of money, or letter of credit for the completion of street and site improvements and other facilities or for the removal of such use within a specified period of time to ensure conformance with the intent and purposes set forth in this title. • Other requirements to reasonably ensure compliance with City codes and policies.

These conditions for approval relate primarily to site plan considerations and specific performance standards. They are typical for similar developments in the region and do not constrain mixed-use development in the city. In fact, the City recently approved the development of Marion Villas Apartments, a mixed-use development with commercial space on the ground floor, as well as the Stone Plaza Project, 10 residential units and several ground floor commercial uses. The adoption of the Downtown Form Based Code was also intended to promote mixed-use developments in the downtown area. Based on City records, no residential/mixed-use developments have been denied a CUP. The City encourages concurrent processing of applications and considers all entitlement applications, including the environmental document, at single public hearings before the Planning Commission and City Council. The City does not have a lengthy project review process (see Table 1H-29).

Table 1H-29 Approvals and Processing Times for Typical Developments SingleFamilySingle-Family
(2–4 units)
Single-Family
(5+ units)
Multi-family
(2–4 units)
Multifamily
(5+ units)
Mixed Use
Approvals
Required
Building
Permit
Site Plan
Review
Tentative
Tract Map
Site Plan
Review
Site Plan
Review
Public
Hearing/CUP
Processing
Time (days) 14–21 30 90–120 45 45–60 60–90
Source: City of Kingsburg 2022.

Approval to Building Permit
After the City approves a project, such as at Planning Commission or City Council hearing, it becomes the applicant’s responsibility to initiate the steps to secure building permits and construct the project. These steps include obtaining state or regional permits and paying fees as outlined in a project’s conditions of approval. Other necessary actions include:

APPENDIX 1H: CITY OF KINGSBURG
1H-190 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024  Completing construction drawings
 Recording subdivision (final) maps (applies to ownership projects)  Retaining contractors
 Obtaining utility approvals, required easements, and rights of entry The length of time between a project’s approval and building permit issuance in many cases is determined by the applicant. The City’s initial review for both civil plan and building permit approval is typically 12 to 16 weeks, with a subsequent review, if corrections are necessary, completed in 1 to 3 weeks. The time the applicant takes to make corrections between these reviews varies, but once a project begins the construction plan review process, the following general timelines can typically be achieved with responsive applicants:
 Civil plan approval (e.g., grading, water, sewer, streets): 3 to 6 months  Building permit approval: 1 to 3 months
Architectural Design Review
Architectural design review standards and guidelines are intended to achieve the architectural theme of a "Swedish Village" for the central commercial core, office, commercial, and industrial corridors that are related to the commercial core and that comprise the visual entrances to the city from Highway 99.

Rather than providing standards that are so rigid that they preclude innovation and creativity in the design of buildings and sites to interpret and achieve the Swedish Village concept called for by the General Plan, these standards and guidelines are intended to establish parameters by which the Planning Director and Site Plan Review Committee can judge the acceptability of a given proposal with respect to advancing the Swedish village concept.

Design review provisions apply to any permitted or conditional use that requires Planning Commission review other than single-family dwellings, multiple-family dwellings consisting of no more than two units, structures designated as historic on the National Register of Historic Places or designated as a Registered Historical Landmark by the State of California, or upon the advice of the Kingsburg Historical Society. The Swedish architectural design review guidelines in Section 17.80.020 of the Kingsburg Municipal Code will apply at different levels of intensity depending on the location of the proposed project.  Level 1 intensity shall apply to the downtown triangle bounded by State Route 99, 18th Avenue, and Sierra Street—with parcels on the north side of Sierra Street in the downtown triangle also included. Level 1 intensity shall also apply to shopping centers, strip malls, and parcels adjacent to Sierra Street west of State Route 99 to Rafer Johnson Drive; on the north side of Sierra Street west from Rafer Johnson Drive to the city limit line; and adjacent to the west side of State Route 99 north of Sierra Street to the city limit line.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-191  Level 2 intensity shall apply to that portion of the city within the triangle area bounded by Sierra Street, State Route 99, and Bethel Avenue; between State Route 99 and Simpson Street north of Sierra Street to the city limit line; and along Draper Street west of State Route Freeway 99.

As part of the site plan review process, projects in a Level 1 or Level 2 area shall be reviewed for compliance with the Swedish Village Design Standards and Guidelines, as follows.  Level 1: All new construction and exterior remodeling shall conform to the Swedish Village Design Standards and Guidelines as adopted by the City Council.  Level 2:
• The project applicant shall make a good faith effort to conform new construction and exterior remodeling to the traditional and historic theme of the Swedish Village Design Standards and Guidelines, with emphasis on the use of wood or wood in combination with brick, stone or stucco masonry, in the design of exterior walls.
• Taking into consideration the type and size of the project, the project applicant shall make good faith efforts to incorporate as many Level 1 intensity elements as possible, including, without limitation, flower boxes, planters, awnings, mullion windows, use of brick or stone, emulation of half-timbering, and/or such additional decorative features as window shutters, Dala horses, banners, Swedish and American flags, and other items with a Swedish theme.

Projects subject to architectural review are required to submit an application to the Planning Department.

Applications should be submitted concurrent with site plan review applications, if applicable. Included in the project application package submitted to the Planning Department shall be architectural drawings or sketches, drawn to scale, showing all elevations of the proposed structures as they will appear upon completion of construction. All exterior surfacing materials and colors shall be specified. Scale drawings of all signs shall be submitted showing size, location, material, colors, and illumination (if any).

The Planning Department shall review all project application drawings subject to review within 15 days after the project application is deemed complete by the City. The Planning Department shall determine whether the project complies with the Swedish Village Design Standards and Guidelines and either approve, approve with conditions ensuring compliance, or deny the architectural review. For projects requiring subsequent approvals by the Planning Commission and/or City Council, the Planning Department determination shall be included in the reports to the Planning Commission or City Council.

Standards for architectural character, quality, and aesthetics are listed in Section 17.42.130 of the Kingsburg Municipal Code and include:
 General Design
• New construction and exterior remodeling within the Village Area shall conform to the traditional and historic theme of 18th- and 19th-century Sweden, with emphasis on the use of APPENDIX 1H: CITY OF KINGSBURG
1H-192 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 wood or wood in combination with brick, stone or stucco masonry, in the design of exterior walls.
• The Swedish Village style in Kingsburg draws from a variety of factors and influences:
 Historic wood-framed structures of 18th- and 19th-century Swedish towns.  Similar wood-framed buildings of the late 19th-century Victorian and Edwardian styles as found in California.
 The American Arts and Crafts tradition as it is expressed in early 20th-century towns in the Central Valley.
 The "Storybook" or Tudor styles of the early 20th century.  Essential Characteristics
• Simple, 1.5- to 2.5-story massing, with steeply pitched roofs utilizing dormers and gable ends. • The use of half-timbered elements, including gable ends, dormers, and second stories, that achieve an authentic appearance and pattern of historic Swedish architecture. • Well-composed facades utilizing vertically proportioned windows and doors, and storefronts with divided lights.
• Integrated design elements that evoke traditional Sweden, including shutters, awnings, light fixtures, gates, and flower boxes.

Specific standards are also listed in the code for general massing and roofs, materials, and colors and include graphics for ease of understanding.

The standards currently in place in Section 17.42.130 of the Kingsburg Municipal Code include a mix of objective and subjective elements. Subjective standards could potentially be a constraint to affordable development due to additional review time that may be required if applicants are required to revise designs in response to subjective Site Plan Review Committee requirements. However, it should be noted that under the City’s existing design and site plan review procedures, as of December 2023, no applications have been denied due to lack of high design quality or compatibility. The objective components of the Swedish Village design guidelines are not considered a constraint to development. The City has included Program 22 to review existing standards and revise standards as necessary to ensure objectivity and remove any subjective standards. Specifically, the program will address the potential for subjectivity in the City’s approval processes and the subjectivity of standards such as the “traditional and historic theme of 18th- and 19thcentury Sweden” or “make good faith efforts to incorporate as many Level 1 intensity elements as possible”, and to mitigate any potential costs associated with general design standards. Additionally, in accordance with the Housing Accountability Act (Government Code Section 65589.5) the City will not deny any lowor moderate-income housing project based on subjective standards.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-193 Senate Bill 330
The City of Kingsburg permitting process is consistent with Senate Bill 330, the Housing Crisis Act of 2019. Consistent with SB 330, housing developments for which a preliminary application is submitted that complies with applicable General Plan and zoning standards are subject only to the development standards and fees that were applicable at the time of submittal. This applies to all projects unless the project square footage or unit count changes by more than 20 percent after the preliminary application is submitted. The City has included Program 21 to continue to review projects in compliance with SB 330.

Senate Bill 35
Senate Bill 35 requires jurisdictions that have failed to meet their RHNA to provide streamlined, ministerial entitlement process for housing developments that incorporate affordable housing. The City has included Program 21 to establish a written policy or procedure and other guidance as appropriate to specify the SB 35 streamlining approval process and standards for eligible projects.

Conclusion
Review and approval timelines at the City are relatively rapid, and processing timelines are not generally considered a constraint to development in the city. A typical project is processed within a month, including planning and building review. The City attempts to run processes and approvals concurrently where feasible to limit the approval time frame. Atypical projects are subject to any number of factors, many outside the control of the City, which may extend the processing time, including environmental review under CEQA and permitting requirements of other agencies. The City does not currently have a process in place to address SB 330 or SB 35.

Recommended Action
The City has included Program 21 to continue to review projects in compliance with SB 330 and to establish an application process related to SB 35.

Building Codes and Enforcement
Analysis
The City uses several uniform codes as the basis for its building standards and code enforcement procedures, including the 2022 California Building Code (CBC), the 2022 California Electrical Code (CEC), the 2022 California Energy Code (CEC), the 2022 California Plumbing Code (CPC), the 2022 California Mechanical Code (CMC), and the 2022 California Fire Code.

Conclusion
No local amendments to the building codes have been made that would significantly increase the cost of housing.

APPENDIX 1H: CITY OF KINGSBURG
1H-194 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Recommended Action
None required.

Constraints on Housing for Persons with Disabilities
Analysis
California Building Code
The City adopted the 2022 California Building Code, including Title 24 regulations concerning accessibility for persons with disabilities. The City has not made any local amendments to the code, including any that would limit accommodation of persons with disabilities.

Definition of Family
The definition of “family” in Kingsburg’s zoning ordinance (Section 17.96.030, Construction and Definitions) is: “An individual, or two (2) or more persons related by blood or marriage, or a group of not more than five persons not necessarily related by blood or marriage, living together in a dwelling unit.” This definition exceeds the zoning power of a local jurisdiction and would be considered restrictive.

Zoning and Land Use Policies
The Kingsburg zoning ordinance permits small residential care facilities (for six or fewer persons) by right in all residential zones (except the RA). Large residential care facilities are conditionally permitted in all residential zones (except the RA).

Separation Requirements. The City does not have separation requirements for residential care facilities.

Site Planning Requirements. The City does not have site plan requirements for residential care facilities that differ from any other residential use.

Reasonable Accommodation
The City does not currently have a formal process to grant reasonable accommodation requests to allow flexibility of rules and regulations for persons with disabilities in order for them to have access to housing.

The zoning ordinance must be amended to establish a formal reasonable accommodations process.

Conclusion
Amendments to the City’s zoning ordinance are required to address the definition of “family” and the reasonable accommodation procedures.

SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-195 Recommended Action
The Housing Element includes Program 16 to amend the zoning ordinance to revise the definition of “family” to comply with State law and to allow residential care facilities, regardless of size, in all zones that permit residential uses of the same type, and to establish reasonable accommodation procedures.

At-Risk Analysis
As required by California Government Code Section 65583, the Housing Element must analyze the extent to which below-market rate units are at risk of converting to market-rate housing. If there are at-risk units, the element should include programs to encourage preservation of these units or to replace any that are converted to market rate. The units to be considered are any units that were constructed using federal assistance programs, state or local mortgage revenue bonds, redevelopment tax increments, in-lieu fees or an inclusionary housing ordinance, or density bonuses. Housing is considered to be “at risk” if it is eligible to be converted to non-low-income housing due to: (1) the termination of a rental subsidy contract, (2) mortgage prepayment, or (3) the expiration of affordability restrictions. The time period applicable in making this determination is the 10-year period following the last mandated update of the Housing Element, which, in the case of all Fresno County jurisdictions, is December 31, 2023. There are currently 187 units at risk of converting to market rate in the next 10 years (each project at risk is denoted in bold in Table 1H-30).

APPENDIX 1H: CITY OF KINGSBURG
1H-196 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-30 Assisted Housing Developments, Kingsburg
Name Address
Target
Populat
ion
Funding
Source
# of
Units
# of
Affordable
Units
Affordable
Units
Expiration
Risk
Level
Linmar 2395 14th
Ave Senior
USDA
Section 515,
Rural
Development
Rental
Assistance
48 48 2032 High
Marion Villas
Apartments
1600 Marion
Street Senior LIHTC, HOME 46 45 2067 Low
Kingsburg
Senior
Housing
Madsen
Avenue &
Sierra Street
Senior LIHTC 47 41 2073 Low
Park
Kingsburg1
333 Kern
Street Senior
USDA
Section 515,
Rural
Development
Rental
Assistance
101 101
Eligible for
prepaymentHigh
Kingsburg
Apartments2
801 Stroud
Avenue Family
LIHTC,
USDA,
Section 515,
Rural
Development
Rental
Assistance
38 38
Eligible for
prepaymentHigh
Total 280 271
Total At Risk - 187
Sources: California Housing Partnership Corporation, 2022 Notes:

1. Owner can apply to prepay at any time. USDA estimates the development will exit the program on 09/01/2038.

2. Owner can apply to prepay at any time. USDA estimates the development will exit the program on 05/08/2037.

As previously described in Chapter 2, Housing Needs Assessment, there are three methods to preserve the at-risk units: acquisition and rehabilitation, replacement, or a rent subsidy.

Acquisition and Preservation
The factors that must be used to determine the cost of preserving low-income housing include property acquisition, rehabilitation, and financing. Actual acquisition costs depend on several variables, such as condition, size, location, existing financing, and availability of financing (governmental and market).

Looking at multifamily buildings throughout the Fresno County, prices ranged from $72,916 per unit for a SECTION 1H-4: CONSTRAINTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-197 48-unit complex building in Fresno to $300,000 per unit for a 15-unit complex. To preserve the 48-unit Linmar complex, the cost would be likely be between $3,499,968 and $14,400,000. For the 101-unit Park Kingsburg complex, the cost would likely be between $7,364,516 and $30,300,000, and for the 38-unit Kingsburg Apartments, the cost would likely be between $2,770,808 and $11,400,000. Additionally, if the property needs significant rehabilitation, or financing is difficult to obtain, it is important to consider these factors in the cost analysis.

Replacement
To replace the 187 at-risk units, at $108,475 per unit not including the costs of buying land or off-street parking, it would cost an estimated $2.2 million.

Rent Subsidy
Housing affordability can also be preserved by seeking alternative means of subsidizing rents, such as the Tenant Protection Vouchers which is a subset of the housing choice voucher (HCV) program described previously. Under HCVs, the United States Department of Housing and Urban Development (HUD) pays the difference between what tenants can pay (defined as 30 percent of household income) and what HUD estimates as the fair-market rent on the unit. Based on HUD’s 2023 fair-market rents, the subsidy needed to preserve a unit at an affordable rent for a four-person, extremely low-income household would be an estimated $694 per month for a two-bedroom unit, or $8,328 per year. For 30 years, the subsidy would be approximately $249,840 per unit, and subsidizing all 187 units at-risk of converting to market rate at extremely low-income rents would cost approximately $46.7 million.

The subsidy needed to preserve a unit at an affordable rent for very low-income households would be an estimated $284 per month, or $3,408 per year. For 30 years, the subsidy would be about $102,240 for a four-person household. Subsidizing all 187 units at a very low-income rent for 30 years would cost an estimated $19.1 million.

In Fresno County, a four-person, low-income household’s ability to pay exceeds the fair-market rent for a two-bedroom unit.

Conclusion
There are 187 affordable units at risk of conversion to market-rate during the planning period, placing a possible constraint on affordable housing for lower-income households.

Program Efforts to Preserve At-Risk Units
The City has included Program 12 to maintain contact with owners of at-risk units as the use restriction expiration dates approach. The City will communicate to the owners the importance of the units to the supply of affordable housing in the county as well as its desire to preserve the units as affordable.

APPENDIX 1H: CITY OF KINGSBURG
1H-198 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 This page intentionally left blank.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-199 SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
Per California Government Code Section 65588, “Each local government shall review its housing element as frequently as appropriate to evaluate all of the following: (1) The appropriateness of the housing goals, objectives, and policies in contributing to the attainment of the state housing goal. (2) The effectiveness of the housing element in attainment of the community’s housing goals and objectives. (3) The progress of the city, county, or city and county in implementation of the housing element. (4) The effectiveness of the housing element goals, policies, and related actions to meet the community’s needs, pursuant to paragraph (7) of subdivision (a) of Section 65583.”
Progress Toward Meeting the RHNA
Each jurisdiction in California is responsible for accommodating its share of the region’s housing needs.

The process of determining each jurisdiction’s share of housing needs is called the Regional Housing Needs Assessment (RHNA). The RHNA projection period for the previous Housing Element was from December 31, 2015 to December 31, 2023. The City of Kingsburg was assigned a RHNA of 374 units, divided into four income categories:
 Very Low-Income (less than 50 percent of the Area Median Income): 113  Low-Income (50 to 80 percent of the Area Median Income): 70  Moderate-Income (80 to 120 percent of the Area Median Income): 60  Above Moderate-Income (greater than 120 percent of the Area Median Income): 131 Table 1H-31 summarizes the City’s accomplishments in meeting the RHNA during the previous RHNA projection period.

Table 1H-31 Units Permitted During 2015-2023 RHNA Projection Period, Kingsburg Income Category 2015 – 2023 RHNA
2017-2022 Building
Permits Issued*
Percentage of RHNA
Accomplished
Very Low 113 12 10.6%
Low 70 88 125.7%
Moderate 60 28 46.7%
Above Moderate 131 207 158.0%
Total 374 335 89.6%
Source: City of Kingsburg, 2023
*Note: APRs were not prepared for 2015 and 2016 the number of building permits issued during the planning period and the percentage of the RHNA accomplished may be under counted.

APPENDIX 1H: CITY OF KINGSBURG
1H-200 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Efforts to Address Special Housing Needs
California Government Code Section 65588 requires that local governments review the effectiveness of the housing element goals, policies, and related actions to meet the community’s special housing needs. In some instances the ability to report out quantified details to incorporate narrative in the context of “lessons learned” about administering programs was limited due to turnover or other limitations. As shown in the Review of Previous 2015-2023 Housing Element Programs matrix (Table 1H-30), the City worked diligently to continuously promote housing for special-needs groups in a variety of ways. Some of the accomplishments include:
 The City continued to offer incentives such as density bonuses and a streamlined process to housing developers to help facilitate the development of farmworker and lower-income housing.  The City promotes the activities of Fair Housing Council of Central California (FHCCC). FHCC provided several services including mediation, counseling, advocacy, research, and fair housing training and workshops for residents as well as housing providers. Promotional materials are available at the City’s counter.
 The City processed five subdivisions since 2016, including one 48-unit affordable tax credit project to serve lower-income households and one 47-unit senior housing project.  The City promoted accessibility and housing mobility in the downtown area through its Form Based Code.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-201 Progress Towards Meeting Housing Element Programs
Table 1H-32 summarizes the programs from the 2015-2023 Housing Element. To the degree that such programs are recommended to be continued in the current Housing Element, these programs are reorganized and presented in Section 1H-1, Action Plan.

Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
Delete
Program 1: Regional Collaboration on Housing Opportunities The Multi-Jurisdictional Housing Element provides an opportunity for countywide housing issues and needs to be more effectively addressed at the regional level rather than just at the local level, and the 13 participating jurisdictions are committed to continuing the regional collaboration in the implementation of the Housing Element. By working together, the jurisdictions can share best practices, explore opportunities for further collaboration, and make the best use of limited resources.

Timeframe and Objectives:
 The County of Fresno Public Works and Planning Department, with assistance of the Fresno COG, will take the lead in coordinating the Countywide Fifth Cycle Housing Element Committee meetings.  Continue to participate in the Countywide Housing Element Technical Committee to collaborate on housing program implementation and regional issues including, disadvantaged unincorporated communities (SB 244), infrastructure challenges, farmworker housing, homelessness, and fair housing.
 The Committee will meet at least biannually to evaluate successes in implementation of programs and to identify gaps and additional needs.  The Committee will meet annually with the California Department of Housing and Community Development (HCD) to discuss funding opportunities and challenges in implementation of programs and seek technical assistance from HCD and other State agencies in the implementation of housing programs and the pursuit of grant funding.

City staff meets on a quarterly basis with the
Countywide Housing Element Technical
Committee as an opportunity to collaborate and
share successes to best implement the program
elements. The City also meets with Fresno County
COG on a monthly basis to review and discuss
housing element milestones and objectives.

Through the Committee and individually, the City
has sought input from HCD and will continue to do
so regarding grant funding opportunities,
particularly for SB 2.

The City works with other jurisdictions in Fresno
County and the Fresno Housing Authority to
identify opportunities for housing and refers lowerincome households to the Housing Authority for services and resources.

The County has also worked with developers of
affordable housing and stakeholders to explore
options for development of affordable housing.

Kingsburg has been successful in processing a taxcredit project for 47 senior housing units for the Fresno County Housing Authority. The City also
works closely with Fresno County Public Works
and Planning regarding HUD-related activities and
provides related updates to the City Council.

Modify.

See new Program 1.

APPENDIX 1H: CITY OF KINGSBURG
1H-202 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
Delete
 The Committee will meet periodically with Fair Housing of Central California to discuss fair housing issues and opportunities for education.  The Committee will advocate on behalf of the Fresno County region for more grant funding for affordable housing and infrastructure improvements.
 Continue to seek partnerships with other jurisdictions in the region and other agencies (such as the Housing Authority), housing developers, community stakeholders, and agricultural employers/employees to explore viable options for increasing the availability of farmworker housing in suitable locations in the region.
 Develop a directory of services and resources for lower-income households available in the region, and review and update it annually.

Make the directory available on City/County websites and at City/County offices.

Program 2: Review Annexation Standards in Memorandum of Understanding
All jurisdictions in Fresno County are subject to the City-County Memorandum of Understanding (MOU), which establishes procedures for annexation of land to cities. The City/County MOU encourages urban development to take place within cities and unincorporated communities in an effort to preserve agricultural land. The MOU standards for annexation require that development be imminent and a minimum of 50 percent of annexation areas have an approved tentative subdivision map or site plan. While cities can take certain steps to “prezone” land in advance of annexation, the annexation of the land into the city limits is dependent upon private developers to request an annexation.

The City of Kingsburg processed five annexations
with the County of Fresno. Approximately 250
residential units have been permitted in these
annexed areas. The City complied with the
County's MOU when these annexations were
processed. The City worked with the County to
update and adopt a new MOU in January 2022.

Modify.

See new Program 2.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-203 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Timeframe and Objectives:
 During the Housing Element planning period, the County of Fresno and the cities within the County shall work together to review and revise, as deemed appropriate by all parties, the standards for annexation contained in the Memorandum of Understanding between the County and the cities.

Program 3: Provision of Adequate Sites
The City of Kingsburg will provide for a variety of housing types and ensure that adequate sites are available to meet its Regional Housing Needs Allocation (RHNA) of 374 units. As part of this Housing Element update, the City has developed a parcel-specific inventory of sites suitable for future residential development. The suitability of these sites has been determined based on the development standards in place and their ability to facilitate the development of housing to meet the needs of the City’s current and future residents.

Timeframe and Objectives:
 Maintain and annually update the inventory of residential land resources.
 Provide the updated inventory on City website and make copies available upon request.
 Promote the use of Form Based Code in the downtown area by providing technical assistance to interested developers.  Monitor development and other changes in the inventory to ensure the City has remaining capacity consistent with its share of the regional housing need.
 Actively participate in the development of the next RHNA Plan to better ensure that the allocations are reflective of the regional and local land use goals and policies.

The City has processed five subdivisions since
2016, amounting to over 450 residential lots, and
approved two projects with the Fresno County
Housing Authority. The first was a 48-unit
affordable tax credit project and the second a 47-
unit senior housing project, approved in 2019. In
addition, the City has approved two tax credit
housing projects in partnership with the Fresno
County Housing Authority. Since 2016, the City
has continued to utilize its form-based code to
promote mixed use development in its downtown.

The form-based code resulted in the Stone Plaza
10-unit project that is currently (2023) under
construction. A representative from City Council
participated in the RHNA Plan development
process for the 6th cycle.

Modify, combine with
Program 4.

See new Program 4.

APPENDIX 1H: CITY OF KINGSBURG
1H-204 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Program 4: Monitoring of Residential Capacity (No Net Loss) The City will monitor the consumption of residential acreage and development on non-residential sites included in the inventory to ensure an adequate inventory is available to meet the City’s RHNA obligations. To ensure sufficient residential capacity is maintained to accommodate the RHNA, the City will develop and implement a formal ongoing (project-by-project) evaluation procedure pursuant to Government Code Section 65863. Should an approval of development result in a reduction of capacity below the residential capacity needed to accommodate the remaining need for lower-income households, the City will identify and if necessary rezone sufficient sites to accommodate the shortfall and ensure “no net loss” in capacity to accommodate the RHNA.

Timeframe and Objectives:
 Develop and implement a formal evaluation procedure pursuant to Government Code Section 65863.
 Monitor and report through the HCD annual report process.  If rezoning/upzoning is required to replenish the sites inventory for meeting the RHNA shortfall, the sites shall be adequate in size to accommodate at least 16 units per site at a minimum density of 20 units per acre and shall be rezoned within two years.

In 2018, the City approved a downtown project
that included commercial space and five residential
units. In 2020, the City also approved the 10-unit
Stone Plaza mixed-use project that is currently
(2022) under construction. The City continues to
have sufficient land to support residential
development to meet the RHNA. A representative
from City Council participated in the RHNA Plan
development process for the 6th cycle.

Modify, combine with
Program 3.

See new Program 4.

Program 5: Lot Consolidation and Lot Splits
The City of Kingsburg’s vacant sites inventory is primarily comprised of smaller parcels of less than half acre, potentially constraining residential development, especially to multifamily development. The City will encourage lot consolidation to promote the efficient use of land for residential development pursuant to the Subdivision Map Act.

Timeframe and Objectives:
 Assist interested developers/property owners in identifying opportunities for lot consolidation.

The City continuously assists interested developers
and property owners in identifying opportunities
for lot consolidation; however, no lot
consolidations were initiated during the planning
period. The City annually monitors lot
consolidation activities as part of its Housing
Element annual progress report to HCD and
evaluates if the City’s efforts are effective in
facilitating lot consolidation for residential
development. When appropriate, the City makes
necessary changes to facilitate lot consolidation,
though no changes were needed during the 5th
cycle planning period. The City will continuously
Modify.

See new Program 19.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-205 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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 Continue to process requests for lot consolidation concurrent with other development reviews.
 Annually monitor lot consolidation activities as part of the City annual report to HCD on Housing Element progress and evaluate if City efforts are effective in facilitating lot consolidation of small sites for residential development. If appropriate, make necessary changes to facilitate lot consolidation.
process requests for lot consolidation concurrently
with other development reviews, if needed.

Program 6: Water and Wastewater Capacity
The development viability of the vacant sites in the inventory is directly linked to the availability and capacity of public facilities and services. The City continues to work to address water supply issues and infrastructure capacity limitations.

Additionally, California Government Code Section 65589.7 requires water and sewer providers to establish specific procedures and grant priority water and sewer service to developments with units affordable to lower-income households. The statute also requires local governments to immediately deliver the housing element to water and sewer providers. The City of Kingsburg is the water service provider; the Selma-Kingsburg-Fowler County Sanitation District (SKF) provides sewer service in the City.

Timeframe and Objectives:
 Continue to monitor water and wastewater capacity and make improvements, as appropriate and feasible, to better serve existing development and strive to accommodate the RHNA.
 Establish procedures by the end of 2016 for granting priority water and sewer service to developments with lower-income units in compliance with California Government Code Section 65589.7.

Each year, the City confirmed that the SKF
wastewater treatment plant continues to have
ample capacity to serve the sewer needs
throughout the service area, including Kingsburg,
Fowler, and Selma. The City monitors the
wastewater treatment plant’s permit capacity on an
annual basis. In 2016, sewer and water were
available to a 48-unit Fresno County Housing
Authority project, a tax-credit project.

Modify.

See new Program 7.

Program 7: Affordable Housing Incentives
The City continues to have needs for affordable housing for lower-income households, especially for seniors, disabled (including persons for developmental disabilities), the homeless, and those at imminent risk of The City works with developers to identify sites
that are zoned for residential development. In
2018, the City worked with Tulare County to
process a planned unit development, including 8
lots for multifamily development and 150 single
Modify.

See new Program 8.

APPENDIX 1H: CITY OF KINGSBURG
1H-206 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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becoming homeless. The City will continue to work with housing developers to expand affordable housing opportunities in the community.

Timeframe and Objectives:
 Maintain a list of interested developers and annually contact developers to explore affordable housing opportunities.
 Continue to promote the State density bonus, flexible development standards, and other incentives to facilitate affordable housing development by publicizing the incentives on City website and by conducting pre-application consultation with developers regarding incentives available.
 Continue to streamline the environmental review process for housing developments to the extent possible, using available state categorical exemptions and federal categorical exclusions, when applicable.  Annually pursue State, Federal and other funding opportunities to increase the supply of safe, decent, affordable housing in Kingsburg for lower-income households (including extremely low-income households), such as seniors, disabled (including persons with developmental disabilities), farmworkers, the homeless, and those at risk of homelessness.
 Annually contact affordable housing developers to explore affordable housing opportunities.
 Expand the City’s affordable housing inventory by 80 units over the next eight years (including the 46-unit Marion Villas Apartments) – 10 extremely low-income, 30 very low-income, and 40 low-income units. family residential lots outside of city limits. The
City works closely with any developer, regardless
of the proposed housing type, and maintains a
strong partnership with Fresno Housing Authority.

Kingsburg’s North Kingsburg Specific Plan
provides flexibility for development, including
small lots, reduced setbacks, and alley-loaded
garages.

The City has also annexed five residentially zoned
lands, three of which are suitably zoned to
accommodate affordable housing units. The City is
working with the Fresno County Housing
Authority and any other developer that would offer
a tax-credit project. The City's ongoing work with
the Fresno County Housing Authority aims to
provide low-income housing for disabled persons,
farmworkers, and seniors, and the City continues
to search for funding opportunities to provide
housing for lower-income households and special
needs populations.

The City coordinated with the Fresno County
Housing Authority to complete a 47-unit senior
housing tax credit project, which began
construction in 2020. The City continually
streamlines housing projects and provides density
bonuses in compliance with state law. The Marion
Villa project (5 units affordable to 30 percent AMI
and 40 units affordable to 50 to 60 percent AMI)
along with the Housing Authority's pending 47-
unit project (5 market rate units, 18 units
affordable to 50 to 80 percent AMI, and 23 units
affordable to 30 to 49 percent AMI) led to the 80-
unit objective being exceeded. The City continues
to use Categorical Exemptions or Negative
SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-207 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Declarations when preparing environmental
documents for proposed housing developments.

Program 8: Farmworker Housing
The farming industry is the foundation of the County’s economy base.

According to the USDA, National Agricultural Statistics Service (NASS) 2012, about 58,600 workers were employed in farm labor throughout the County, indicating a significant need to provide housing for farmworkers and their families, particularly during peak harvest seasons.

Timeframe and Objectives:
 Continue to support and encourage other agencies and housing developers, such as the Fresno Housing Authority and Self-Help Enterprises, in the application of funds for farmworker housing, including State HCD and USDA Rural Development loans and grants and other funding sources that may become available.
 Continue to offer incentives such as gap financing (as funding is available), density bonus, streamlined processing to facilitate the development of farmworker housing.
 Annually monitor the status of farmworker housing as part of the City’s annual report to HCD on Housing Element progress and evaluate if City efforts are effective in facilitating the provision of farmworker housing. If appropriate, make necessary changes to enhance opportunities and incentives for farmworker housing development.

The City makes streamlined processing, density
bonuses, and other incentives available to all
residential developers. While farmworker housing
has not been provided within city limits, many
farmworkers are eligible for housing assistance
through the Fresno County Housing Authority.

The City continues to work with the Fresno County
Housing Authority to provide low-income housing
for persons with disabilities, farmworkers, and
seniors and expand the supply of tax-credit
projects. To aid in development of affordable
housing, the North Kingsburg Specific Plan
provides flexibility to include small lots, reduced
setbacks, and alley-loaded garages.

Modify.

See new Program 9.

Program 9: Preserving Assisted Housing
Preserving the existing affordable housing stock is a cost-effective approach to providing affordable housing in Kingsburg. The City must guard against the loss of housing units available to lower-income households. This City has a total of 187 publicly assisted rental units in three projects. In addition, a new 46-unit senior housing development is under construction. No publicly assisted rental housing units are considered at risk of converting to marketrate housing before December 31, 2025 The City monitors assisted housing projects to
ensure that affordable housing are not converted to
market-rate housing. Currently, the majority of
affordable projects are deed restricted.

Due to limited staff capacity, the City has not
explored funding sources to purchase affordability
covenants on at-risk projects. However, there were
Modify.

See new Program 12.

APPENDIX 1H: CITY OF KINGSBURG
1H-208 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Timeframe and Objectives:
 Continue to monitor status of affordable housing projects. If projects become at risk of converting to market-rate housing:
• Monitor the status of any Notice of Intent and Plan of Action filed by property owners to convert to market-rate units. • Identify nonprofit organizations as potential
purchasers/managers of at-risk housing units.
• Explore funding sources available to purchase affordability covenants on at-risk projects, transfer ownership of at-risk projects to public or nonprofit agencies, purchase existing buildings to replace at-risk units, or construct replacement units. • Ensure the tenants are properly noticed and informed of their rights and eligibility to obtain special Housing Choice Vouchers reserved for tenants of converted HUD properties.
no Notices of Intent to convert to market rate
submitted to the City that would have resulted in a
potential need for acquisition or transfer of
ownership. Therefore, there have not been any
converted HUD properties, and therefore tenants
have not needed information regarding special
housing vouchers.

Program 10: Accessory Units (Second Units)
A second unit (sometimes called an “accessory dwelling unit” or “granny flat”) is an additional self-contained living unit either attached to or detached from the primary residential unit on a single lot. It has cooking, eating, sleeping, and full sanitation facilities. Second units can be an important source of affordable housing given that they are generally less expensive to construct due to their typically smaller sizes and no associated land costs.

Timeframe and Objectives:
 By 2019, consider fee reductions for second units and implement a public education program advertising the opportunity for second units through the City website and at the planning counter.

The City deploys a 25 percent permit fee reduction
for all projects. The City is in the process of
amending its zoning ordinance to comply with
State planning law, which is expected to be
completed in late 2023. The City processed three
ADU developments in 2021.

Modify.

See new Program 13.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-209 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Program 11: Zoning Code Amendments
In compliance with State laws, the City will amend its Zoning Code to address the provision of a variety of housing options, especially housing for special needs groups. Specifically, the City will amend the Zoning Code to address the following:
 Density Bonus: Consistent with Government Code, a density bonus up to 35 percent over the otherwise maximum allowable residential density under the applicable zoning district will be available to developers who provide affordable housing as part of their projects. Developers of affordable housing will also be entitled to receive incentives on a sliding scale to a maximum of three, where the amount of density bonus and number of incentives vary according to the amount of affordable housing units provided.
 Farmworker/Employee Housing: Comply with the Employee Housing Act which requires farmworker housing up to 12 units or 36 beds be considered an agricultural use and permitted in any zone that permits agricultural uses, and employee housing for six or fewer employees are to be treated as a single family structure and permitted in the same manner as other dwellings of the same type in the same zone.  Reasonable Accommodation: Establish a reasonable accommodation procedure to provide flexibility in policies, rules, and regulations in order to allow persons with disabilities access to housing.  Definition of Family: Remove the definition of family in the Zoning Code, or amend the definition to ensure it does not differentiate between related and unrelated individuals, or impose a numerical limit on the number of persons in a family.

Due to limited staff capacity, the City has not
amended the zoning code to remove administrative
approval requirements for manufactured homes,
identified a zone to permit SRO housing, addressed
the provision of small residential care facilities,
amended where farmworker housing is permitted,
or adopted a reasonable accommodation
ordinance. However, the City has removed the
definition of family to ensure it does not
differentiate between related and unrelated
individuals or impose a numerical limit on the
number of persons in a family, and the City
implements density bonuses in compliance with
State law.

Modify.

See new Program 16.

APPENDIX 1H: CITY OF KINGSBURG
1H-210 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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 Manufactured Homes: Amend the Zoning code to subject
permanently sited manufactured homes built to the HUD Code to the same rules as site-built homes in the same zones. Currently manufactured homes are subject to an Administrative Review where site-built homes are permitted by right.
 Single-Room Occupancy (SRO) Housing: Amend the Zoning Code to address the provision of SRO housing.
 Small Residential Care Facilities: Amend the Zoning Code the address the provision of small residential care facilities in the RA zone.

Timeframe and Objectives:
 Amend Zoning Code to address State law requirements within two years of Housing Element adoption.
 Annually review the effectiveness and appropriateness of the Zoning Code and process any necessary amendments to remove or mitigate potential constraints to the development of housing.

Program 12: Monitoring of Growth Management System
Pursuant to State law, the City must ensure that its policies and regulations governing residential in the City do not preclude the City from meeting its RHNA for all income levels. The City’s current Growth Management System provides adequate allocations to meet the overall RHNA. The City will monitor its annual and cumulative allocations to ensure that remaining allocations can accommodate its RHNA for all income levels.

Timeframe and Objectives:
 As part of the City’s annual allocation process, monitor the remaining allocations available. As necessary to meet the City’s RHNA for all income levels, consider prioritizing allocations to projects that help meet the City’s RHNA.

Since 2016, the City has issued allocations for over
500 single family dwellings and 78 multifamily
units. The City's Growth Management System has
not restricted any residential development, either
single-family or multifamily.

Continue.

See new Program 17.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-211 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
Delete
 By 2018 and at least bi-annually, monitor and modify as appropriate, the Growth Management System to ensure that the allocation process does not unduly constrain housing development in the community.

Program 13: Monitoring of Planning and Development Fees The City charges various fees to review and process development applications.

Such fees may add to the cost of housing development.

Timeframe and Objectives:
 Continue to monitor the various fees charged by the City to ensure they do not unduly constrain housing development.
 As appropriate, consider incentives such as deferred or reduced fees to facilitate affordable housing development.

The City reviews fees on an annual basis. The City
also offers a 25 percent reduction or more on
impact fees for all new construction. The Stone
Plaza 10-unit mixed-use project received a 90
percent reduction on impact fees for the residential
portion of the project.

Modify.

See new Program 20.

Program 14: Fresno County Housing Assistance Rehabilitation Program (HARP)
This program provides loans to qualifying homeowners in the unincorporated County and participating cities for the improvement of their homes. The City of Kingsburg is a participating city. Eligible improvements include energy efficiency upgrades and installations, health and safety and hazard corrections, and accessibility modifications. Loan terms under this program vary according to household income and the improvements and repairs that are needed.

Timeframe and Objectives:
 Promote available housing rehabilitation resources on the City website and public counters.
 Refer interested households to County program with the goal of assisting four low-income households during the planning period.

The City refers homes in need of rehabilitation to
the County by promoting resources and assistance
on the City’s website and social media in English
and Spanish. Staff turnover and limited funding for
staff time have precluded the ability to consistently
track and report program outcomes. The City will
continue to seek ways to implement programs
efficiently and create systems for record keeping.

Modify.

See new Program 23.

APPENDIX 1H: CITY OF KINGSBURG
1H-212 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Program 15: Fresno County Rental Rehabilitation Program (RRP) This program provides no interest loans to qualifying property owners in the unincorporated County and participating cities for making improvements to their rental properties. The City of Kingsburg is a participating city. Eligible improvements include repairing code deficiencies, completing deferred maintenance, lead-based paint and asbestos abatement, HVAC repairs, energy efficiency upgrades, accessibility modifications, and kitchen and bathroom upgrades.

Timeframe and Objectives:
 Promote available housing rehabilitation resources on the City website and public counters.
 Refer interested property owners to County program.

Modify.

See new Program 24.

Program 16: Code Enforcement
The City’s Building Division is in charge of enforcing the City’s building codes with the objective of protecting the health and safety of residents.

Timeframe and Objectives:
 Continue to utilize code enforcement and substandard abatement processes to bring substandard housing units and residential properties into compliance with city codes.
 Refer income-eligible households to County housing rehabilitation programs for assistance in making the code corrections.

The City utilizes the Substandard Housing Code to
abate substandard housing in Kingsburg and refers
households that require significant rehabilitation to
the County to utilize the County's rehabilitation
programs. Staff turnover and limited funding for
staff time have precluded the ability to consistently
track and report program outcomes. The City will
continue to seek ways to implement programs
efficiently and create systems for record keeping.

Modify.

See new Program 25.

Program 17: Fresno County Homebuyer Assistance Program (HAP) City of Kingsburg participates in the County’s Homebuyer Assistance Program. This program assists lower-income families with purchasing their first home by providing a zero interest, deferred payment loan that does not exceed 20 percent of the purchase price of the single family residence (plus loan closing costs). Households earning up to 80 percent AMI in unincorporated Fresno County and participating cities are eligible for this program.

The City utilizes materials available through the
County HOME programs. Information is made
available on the City’s website. Staff turnover and
limited funding for staff time have precluded the
ability to consistently track and report program
outcomes. The City will continue to seek ways to
implement programs efficiently and create systems
for record keeping.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-213 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Timeframe and Objectives:
 Promote available homebuyer resources on the City website and public counters.
 Refer interested households to County program with the goal of assisting four households.

Program 18: First-Time Homebuyer Resources
Kingsburg residents have access to a number of homebuyer assistance programs offered by the California Housing Finance Agency (CalHFA):
 Mortgage Credit Certificate (MCC): The MCC Tax Credit is a federal credit which can reduce potential federal income tax liability, creating additional net spendable income which borrowers may use toward their monthly mortgage payment. This MCC Tax Credit program may enable first-time homebuyers to convert a portion of their annual mortgage interest into a direct dollar for dollar tax credit on their U.S. individual income tax returns.
 CalPLUS Conventional Program: This is a first mortgage loan insured through private mortgage insurance on the conventional market. The interest rate on the CalPLUS Conventional is fixed throughout the 30- year term. The CalPLUS Conventional is combined with a CalHFA Zero Interest Program (ZIP), which is a deferred-payment junior loan of three percent of the first mortgage loan amount, for down payment assistance.
 CalHFA Conventional Program: This is a first mortgage loan insured through private mortgage insurance on the conventional market. The interest rate on the CalHFA Conventional is fixed throughout the 30- year term.

CalHFA loans are offered through local loan officers approved and trained by CalHFA.

The City continues to investigate first-time
homebuyer programs and makes information
available on the City’s website and at public
counters. This program will be modified to ensure
effectiveness in the future. Staff turnover and
limited funding for staff time have precluded the
ability to consistently track and report program
outcomes. The City will continue to seek ways to
implement programs efficiently and create systems
for record keeping.

Modify.

See new Program 26.

APPENDIX 1H: CITY OF KINGSBURG
1H-214 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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Timeframe and Objectives:
 Promote available homebuyer resources on City website and public counters in 2016.
 Annually review funding resources available at the state and federal levels and pursue as appropriate to provide homebuyer assistance.

Program 19: Energy Conservation
The City promotes energy conservation in housing development and rehabilitation.

Timeframe and Objectives:
 Consider incentives to promote green building techniques and features in 2017, and as appropriate, adopt incentives in 2018.
 Continue to promote and support Pacific Gas and Electric (PG&E) Company programs that provide energy efficiency rebates for qualifying energy-efficient upgrades by providing a link to PG&E programs on City website and make available brochures about PG&E programs at City counters.
 Expedite review and approval of alternative energy devices.

The City provides information to potential
developers on PG&E programs as well as
providing expedited review for all solar-mounted
units for single family dwellings. The City also
promotes the use of the Green Building Code and
has partnered and approved eligible PACE
programs. Information regarding PG&E programs
is made available on the City’s website.

Modify.

See new Program 27.

Program 20: Housing Choice Vouchers
The Housing Choice Voucher (HCV) Program extends rental subsidies to extremely low- and very low-income households, including families, seniors, and the disabled. The program offers a voucher that pays the difference between the current fair market rent (FMR) as established by the HUD and what a tenant can afford to pay (i.e. 30 percent of household income). The Fresno Housing Authority administers the housing choice voucher program in Fresno County.

Timeframe and Objectives:
 Provide information on the HCV program on City website and public counters in 2016.

The City works closely with the Fresno Housing
Authority, including partnering on two affordable
projects, one 49-unit complex and one 47-unit
senior housing complex, to promote housing
opportunities. The City provides information about
the HCV program on the City’s website, referring
interested households to the Fresno Housing
Authority, and encourages landlords to register
their properties with the Housing Authority for
accepting HCVs. Staff turnover and limited
funding for staff time have precluded the ability to
consistently track and report program outcomes.

The City will continue to seek ways to implement
Modify.

See new Program 28.

SECTION 1H-5: REVIEW OF PAST ACCOMPLISHMENTS
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-215 Table 1H-32 Review of Previous Housing Element Programs Program Implementation Status Continue, Modify,
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 Refer interested households to the Fresno Housing Authority and encourage landlords to register their properties with the Housing Authority for accepting HCVs.
 Work with the Housing Authority to disseminate information on incentives for participating in the HCV program throughout the City neighborhoods with varying income levels to promote housing opportunities for all residents.
programs efficiently and create systems for record
keeping.

Program 21: Fair Housing
Residents in the Central Valley, including Fresno County, can access fair housing services provided by the Fair Housing Council of Central Valley (FHCCC). FHCCC offers mediation, counseling, advocacy, research, and fair housing training and workshops for residents as well as housing providers.

Other fair housing resources include the Fresno Housing Authority, Fair Housing and Equal Opportunity (FHEO) division of HUD, and the State Department of Fair Employment and Housing (DFEH). The City will assist in promoting fair housing resources available in the region.

Timeframe and Objectives:
 Participate in the Fresno Urban County’s efforts in updating the Analysis of Impediments to Fair Housing Choice required by the CDBG program.
 Work collaboratively with other jurisdictions in the region to provide education to lenders, real estate professionals, and the community at large.
 Actively advertise fair housing resources at the public counter, community service agencies, public libraries, and City website.  Refer fair housing complaints to HUD, DEFH, Fair Housing Council of Central California, and other housing agencies, as appropriate.

The City’s refers all fair-housing-related
complaints to the Fair Housing Council of Central
California. The City works with Fresno County,
who administers the CDBG program with HUD, to
update the Analysis of Impediments. Further, the
Planning and Building Department provides
educational materials regarding fair housing at the
department front counters
Modify.

See new Program 29.

APPENDIX 1H: CITY OF KINGSBURG
1H-216 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 This page intentionally left blank.

SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-217 SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
State law requires cities and counties to make a diligent effort to achieve participation from all segments of the community in preparing a Housing Element. Section 65583[c][6] of the California Government Code specifically requires that “[t]he local government shall make a diligent effort to achieve public participation of all economic segments of the community in the development of the Housing Element, and the program shall describe this effort.”
The diligent effort required means that local jurisdictions must do more than issue the customary public notices and conduct standard public hearings prior to adopting a Housing Element. State law requires cities and counties to take active steps to inform, involve, and solicit input from the public, particularly lowincome and racial and ethnic households that might otherwise not participate in the process. To this end, Spanish-language materials were available, and Spanish translation was made available by request.

To meet the requirements of state law, the City of Kingsburg completed the public outreach at both the local level and as part of the regional Fresno County Multi-Jurisdictional Housing Element effort to encourage community involvement. These efforts included:
 Regional Project Website
 Stakeholder Consultations and Focus Groups
 Study Sessions with Planning Commissions, City Councils, and the County Board of Supervisors  Community Workshops
 Community Survey
Regional efforts included three sets of community workshops, consultations, and a community survey, all of which are discussed in detail in Appendix 1: Regional Housing Element Public Outreach.

Joint Planning Commission/City Council Study Session #1 On August 11, 2022, a Joint Planning Commission/City Council Study Session was held to introduce the 2023-2031 Housing Element update and to review new State laws. The public was also invited to attend and participate in this event. Staff presented an overview of the Housing Element update process and the required contents of the element, discussed early strategies and possible sites to meet the City’s RHNA, reviewed new state laws, and solicited feedback from the City Council, Planning Commission, and community members on these strategies and other housing needs in Kingsburg. Council and Commission members expressed a tension between state and local land use control, with local officials desiring more local control. No public comments or questions were received during the study session.

APPENDIX 1H: CITY OF KINGSBURG
1H-218 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Community Workshop
A community workshop was held on October 5, 2022, at 6:00 pm. To invite the community to the event, the following outreach efforts were conducted:
 Flyers in English and Spanish were distributed through the Fresno COG email list and a list of regional stakeholders and CBOs.
 Eventbrite registration pages were created in both English and Spanish along with a Facebook event.
• The Eventbrite and Facebook pages advertised that Spanish language interpretation, refreshments, and activities for kids would be provided.  Flyers were sent out through the Fresno Housing Authority to send to residents of affordable housing.
 Flyers were posted at City Hall and Council Chambers and were posted on the City’s Facebook page.
 The event was livestreamed to Facebook, where it was viewed by 271 people.

In the presentation, members of the public were introduced to the process of developing the Housing Element both for the region and for the City of Kingsburg. They were also given information about current housing conditions in the region and in Kingsburg and were invited to participate in a discussion about local housing needs. The discussion was prompted by the following questions:
 What do you think are the most critical housing issues in your community?  What do you think are the housing types most needed in the community?  When assessing new housing development that might be built in the next 8 to 10 years, what should be the community’s most important consideration?
 Is there anything else that you can share regarding additional housing opportunities in the community?
 Any suggestions for soliciting additional Housing Element feedback? Two community members attended the workshop along with City staff. The community members were a local developer and a representative from the local congressman. Participants expressed a need for more affordable housing and housing for families and larger households. Participants also wanted the city to maintain its current community feel.

SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-219 Joint Planning Commission/City Council Study Session #2 On May 11, 2023, a Joint Planning Commission/City Council Study Session was held to introduce the Draft 2023-2031 Housing Element update and receive feedback on the draft. The public was also invited to attend and participate in this event. Staff presented an overview of the Housing Element update process and the contents of the Draft Housing Element, and solicited feedback from the City Council, Planning Commission, and community members on these strategies and other housing needs in Kingsburg. Council and Commission members asked about the draft programs in the housing element, what programs are required, challenges with bringing lower income housing projects to fruition, questions about the stakeholders interviewed, questions about the advantages of mixed use projects, questions about allowing ADUs, and questions about default density. No public comments or questions were received during the study session.

Stakeholder Interviews
Throughout the summer and fall of 2022, several interviews were conducted with stakeholders who work in areas such as housing, homelessness, and other social services in Kingsburg and throughout the Fresno County area. Summaries of their responses are below.

BIA of Fresno/Madera Counties
The president of the Building Industry Association of Fresno/Madera Counties (BIA), Mike Prandini, was interviewed in November 2022. The BIA is an industry organization that represents builders, developers, subcontractors, and affiliated businesses in the residential, commercial, and industrial building industry throughout the region.

The current shortage of housing has created demand, which can be a positive for BIA’s members. Most jurisdictions have sufficient available land to build new housing. Kingsburg was identified as an outlier in this, as they have a growth management ordinance, so the two builders that work in the area have been able to work but at a slower pace. The statewide move to require all-electric utilities rather than gas is a concern.

For market-rate housing, the State’s vehicle miles traveled (VMT) regulations are a large barrier, as transit isn’t reliable, and a car is necessary to get around. Builders have to pay a fee to get around the cost of mitigating car miles unless City Councils can make a finding of an unavoidable impact. For affordable housing, the prevailing wage requirements are a barrier to development due to the increased cost.

Infrastructure costs also affect both types of projects. Streamlining tools help with increasing costs, but not enough. A lack of local water access is also a barrier to development. He expressed concern that the State assigned the RHNA without this in mind. There may not be enough water access to support the housing development that the State is looking to see.

APPENDIX 1H: CITY OF KINGSBURG
1H-220 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 In his experience, single-family homes are in greatest demand. There is a lot of demand for low-income housing projects, but these aren’t financially viable for developers without government subsidies. However, including government subsidies in projects increases the overall cost to build, as it triggers prevailing-wage requirements. A recent affordable development in the City of Fresno cost around $400,000 per unit to build.

Condo-style projects are also a possibility, but in his experience, they don’t tend to be successful in this region. To keep prices within reach of local residents, recent projects have needed to be built at higher densities. A typical project is between 8 and 15 units per acre on small lots, with single-family homes built as two-story structures in order to reach 1,200 or 1,300 square feet. Developers need to build higher-density projects to spread out the cost of infrastructure among a larger number of units. Demand isn’t as high in smaller communities as it is in the Cities of Fresno and Clovis. These cities have better access to jobs, education, and medical centers. VMT mitigation costs increase in communities that are far from these economic centers, so it’s less of an issue in closer communities like Sanger, Reedley, Kingsburg, Fowler, and Kerman. Coalinga is too far away from the economic center of the region, which causes challenges.

Many residents of Mendota and San Joaquin have incomes that are too low to afford development at its current costs. He indicated that more downpayment assistance and maintenance programs are needed throughout the region. Fresno Housing Authority has some, but they’re limited.

Fair Housing of Central California
A representative of Fair Housing of Central California (FHCCC) was interviewed on September 27, 2022.

The organization works to eliminate housing discrimination and expand housing opportunities to all persons. The FHCCC receives fair housing complaints and tracks them by location, zip code, gender, race or ethnicity, and type of complaint. The most common fair housing issue that clients report is discrimination related to disability or race. She expressed concern that fair housing practices are not really embraced by local government, and that cities should avoid promoting the development of new housing in neighborhoods where segregation is deliberately continued by landlords and real estate agents. Her clients prefer decent, affordable, and accessible housing, but as the cost of purchasing a home increases, opportunities decline.

She feels there is adequate rental housing in the community, including for seniors and persons with disabilities, but affordability and accessibility remain barriers.

Fresno Madera Continuum of Care
As a representative for the Fresno Madera Continuum of Care (CoC), Laura Moreno was interviewed in October 2022. Ms. Moreno is a program manager for Fresno County’s Department of Social Services (DSS). The CoC does not provide direct services, but instead is a collaborative of agencies that work together to provide homeless services. At present, there is insufficient low-income housing for those who are homeless. Many people in the region are on a fixed income, including disability or social security, and cannot afford housing.

SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-221 Law Office of Patience Milrod
Fresno-area civil rights attorney Patience Milrod was interviewed on October 31, 2022. While Ms. Milrod supports the continued attention to inclusionary housing, she has concerns about the passive language of “facilitate” and “encourage” that has been common in past Housing Elements. She identified code enforcement as a strategy for improving housing quality that could be strengthened. At present, rents are increasing while the quality of housing is decreasing and there isn’t a lot of energy locally to correct that imbalance. This particularly hurts lower-income households. With more aggressive code enforcement in place, she suggested that some landlords may decide that the cost of maintaining their property isn’t worthwhile and may choose to sell to a community land trust or Habitat for Humanity rather than entering receivership. She would like to see that as a specific goal. The biggest barrier to finding affordable, decent housing in the region that she identified was that lower-cost housing tends to also be low quality or ill maintained. However, she cautioned that the supply problem won’t be solved with suburban or exurban single-family dwelling units. There’s also local disinclination to build lower-income housing in areas of opportunity. She suggested that cities should ask for affordability covenants in perpetuity and highlighted the land trust model as a way to enable that.

Central Valley Urban Institute
On September 7, 2022, Eric Payne, the executive director of the Central Valley Urban Institute (CVUI), was interviewed. The CVUI is an advocacy organization working throughout the Fresno area. He indicated that there may be opportunities to increase affordable housing stock production, particularly in infill areas and brownfields, as well as to increase homeownership through programs like the downpayment assistance program. However, he expressed concerns about high building costs, lack of financing, and poor leadership in the area. Community members would like to see intergenerational housing, middle-income housing, and “missing-middle” sized housing as well as housing to end homelessness, particularly among college-aged youth. At present, he does not believe that there are adequate opportunities for homeownership or adequate rental housing. The largest barriers are access to credit, lack of financial education, and existing housing cost burden. There is a lack of investment in programs that serve low- to moderate-income communities.

Resources for Independence Central Valley
On November 1, 2022, a representative from the organization Resources for Independence Central Valley was interviewed. The representative expressed concern about laws in the City of Fresno that prevent homeless community members from camping or living in their cars. Homelessness is increasing, but the City is investing resources in enforcing these laws rather than providing assistance. There is funding to move homeless people around, but not to improve anyone’s living situation. Access to Section 8 can be a challenge, as the waiting list can be four or five years long. Additionally, rental housing can require incomes of two to three times the rent, which can be a barrier to some who need to access rental housing. For those who may be able to access housing, some landlords levy additional fees during the application process that can present a prohibitive cost. Credit checks are becoming a barrier for residents to get into housing.

Community members with disabilities can experience additional challenges trying to find homes that have APPENDIX 1H: CITY OF KINGSBURG
1H-222 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 necessary accessibility features. Homeowners with disabilities end up needing to make expensive home improvements in order to make their homes accessible for themselves. For renters, these improvements may be more challenging to implement, and those who use service or support animals may experience discrimination against pets. There isn’t enough higher-density housing, housing near transit or major transportation corridors, or housing in good repair.

Llaves de tu Casa Iniciativa
As a follow-up to the regionwide stakeholder focus groups held in October and November 2022, a collection of members from the Llaves de tu Casa Iniciativa (LDTC) met on December 13, 2022, to respond to several stakeholder interview questions. The initiative is a financial education program open to all County of Fresno residents but with a focus on increasing Latino homeownership rates. Eight initiative members represented organizations and companies including Envision Fresno (Mirna Garcia), Self Help Enterprises (Rick Gonzales, Alicia Bohigian), CORE Home Loans (Pablo Estrada), Union Bank (Reyes Ruiz), the California Association of Realtors (Sabrina Brown), and the National Association of Hispanic Realtors (Aldiva Rubalcava, Lucy Sandoval). The group collectively serves Fresno County, and members also serve other counties in the Central Valley.

The opportunities for future housing in the region that the initiative members identified included LTDC’s ability to provide homeownership education virtually and in partnership with other local organizations.

There has been a lack of financial literacy in the community along with challenges in using technology and language barriers.

The initiative members expressed concerns about affordability, including the location of affordable housing in undesirable areas. Upzoning single-family zoning would create more opportunities for the development of multifamily housing in more desirable locations. Some funding is only available in certain areas, which can exacerbate existing patterns of segregation and close proximity to industrial uses. They also expressed concern about investors displacing community members in order to establish short-term rentals while community members live in hotels. The State’s mandate to install solar panels on new homes was also cited as an additional cost that will drive up the buyers’ or renters’ cost.

The gap between ownership housing affordability and program income limits was identified as a barrier to accessing housing. Moderate-income households earn too much to qualify for housing assistance, but those who qualify aren’t able to afford the housing available. In addition to a lack of multifamily rental housing, there aren’t many condo buildings in the region, which could present another affordable homeownership strategy. The establishment of land trusts was also identified as a potential strategy for increasing affordability, as well as donations of land from municipalities.

Self Help Enterprises has partnered with the City of Clovis on their recent accessory dwelling unit program and has partnered with Salt + Light to develop tiny homes for transitional housing.

SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-223 Fresno Housing Authority
Two representatives from the Fresno Housing Authority, Doreen Eley and Michael Duarte, were interviewed on January 11, 2023. The Fresno Housing Authority currently has housing projects in every jurisdiction participating in the Multi-Jurisdictional Housing Element except for Coalinga. The City of Fresno has a separate Housing Authority.

The representatives noted that there is tremendous demand for housing in all communities in Fresno County. The last time the Section 8 waiting list opened they received more than 50,000 applications.

Recently, when a 60-unit development in Clovis opened, they received more than 10,000 applications.

When a project in downtown Fresno opened, they received 4,000 applications within a two-week period.

Rents are high, which is challenging for residents but good for developers. The region needs more housing opportunities for people experiencing homelessness.

In rural and unincorporated communities, lack of water and sewer capacity is a major concern. The Housing Authority can’t build housing in areas with no services.

For local developers, state funding and streamlining programs trigger skilled, trained, and prevailing wage requirements, which can be a barrier. Entitlement processing timelines are a barrier to development for the Housing Authority. The representatives gave the example of a recent project in San Joaquin where streamlined initiatives were used, but the project still took a year to finish the project review process. Many communities don’t have much staff capacity and have part-time consultants to complete the work.

There is also a lack of capacity among agencies that provide services in rural and unincorporated areas.

This is especially challenging for special needs populations that need mental health services. There is a countywide Department of Behavioral Health, but no offices in smaller cities. The representatives gave the example of a Homekey project in Huron that the Housing Authority wanted to assist with, but there were no service providers available to serve the project.

While there is a lot of interest in the community for homeownership opportunities, more funding is available for multifamily rental projects. The Housing Authority is more focused on rental projects and arriving at deeper affordability levels.

The Housing Authority is following the State’s lead in providing housing in high opportunity areas. There are lots of incentives to do this to compete for tax credits and other state funding programs. The representatives mentioned that they are trying to balance this need by also working to improve the lowerresource areas where folks are already living along with disadvantaged communities like Del Ray and Lenar.

The COVID-19 pandemic brought challenges for many residents of Housing Authority projects. There were increases in domestic violence, and it was challenging for property managers to enforce rules.

APPENDIX 1H: CITY OF KINGSBURG
1H-224 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Public Comments
The City has not received ongoing public comments during the drafting of the Housing Element. A single comment letter was received after the submittal of the draft Housing Element, from Self Help Enterprises, see below section.

Any future comments received will be considered and used to inform the sites analysis and assessment of fair housing issues, and goals, policies, and actions.

Noticing of Study Sessions and Community Workshops
Notice of the Joint Study Session was made available as part of the City’s standard meeting notice process for City Council and Planning Commission meetings.

The Community Workshop was advertised to members of the public through multiple information channels.

Flyers in English and Spanish were distributed through the Fresno COG email list and list of regional stakeholders and CBOs. Flyers were also put up at City Hall and the Council Chambers and were sent to the Fresno Housing Authority for them to post and distribute.

Noticing of the Draft Housing Element
Per California Government Code Section 65585, the draft Housing Element was made available for public comment for 30 days, from May 2 to June 1, 2023. No public comment was received. The draft was made available on the City’s website and was noticed to residents through the same methods as the Planning Commission and City Council meetings. Additional direct noticing was sent to local housing advocate groups and other stakeholders.

Public Comments
The City solicited ongoing public comment during the drafting of the Housing Element. Following submittal of the draft to HCD, the City received public comment from Self-Help Enterprises (SHE). SHE provided a comment letter to several Fresno COG jurisdictions with numerous broadly applicable recommendations. The City of Kingsburg has taken these recommendations into careful consideration. SHE urges its service area members, including the City of Kingsburg, to prioritize high-potential sites that unlock access to opportunity and not just basic shelter. As shown in Figure 1H-6 Local TCAC/HCD Opportunity Areas, sites counted towards each RHNA income category are distributed across the City. The whole city is in high and highest resourced TCAC categories. SHE encourages the City to streamline approvals and create financial incentives (including fee waivers or deferrals) for 100 percent affordable housing. Per Programs 8, 10, 13, 15, 19, 20, 21 and 22, the City will continue to use streamlined approvals and offer incentives (including fee waivers or deferrals) to facilitate lot consolidations and lot splits, encourage affordable housing, housing for farmworkers and ADUs. SHE encourages jurisdictions to add a program to revise their zoning ordinance to add a manufactured home on a permanent foundation to be allowed in all zones that allow single-family residences, which Kingsburg already allows as such. SHE calls for a collaborative effort and the City of Kingsburg stands ready to partner with SHE as opportunities arise.

SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-225 Summary of Public Input Incorporated into the Housing Element Highlights of public input and the programs that address it are provided in Table 1H-33.

Table 1H- 33 Summary of Public Input was Incorporated into the Housing Element Public Comment Relevant Program(s)
Special Housing Needs
During the regional community
workshops, participants discussed the
lack of ADA complaint housing in the
City. Participants noted a lack of
housing for vulnerable populations,
especially seniors and persons with
disabilities. During the local
community workshop participants
expressed a need for housing for
families and larger households
Per Program 8, the City will:
• Provide financial support to organizations that serve populations with special housing needs and expand regulatory incentives for the development of units affordable to extremely low-income households and housing for special-needs groups, including persons with disabilities (including developmental disabilities), and individuals and families in need of
emergency/transitional housing.
• Expand affordable housing opportunities, particularly for those with special housing needs by collaborating with other
agencies (such as the Housing Authority), housing developers, community stakeholders, and employers; promoting the State density bonus; providing streamlined processing; providing incentives to builders such as fee reductions and deferrals, reduced setbacks, reduced parking requirements, and technical assistance with applications for funding and letters of support. • Provide incentives to builders to provide housing with multiple bedrooms affordable to lower- and moderate-income
households, aiming for construction of at least 20 units that meet these sizes, to meet the needs of female-headed, singleparent, and large-family households of all income levels Per Program 18, The City will develop and formalize a general process that a person with physical and developmental disabilities can use to make a reasonable accommodation request to accommodate the needs of persons with disabilities and streamline the permit review process. The City will encourage housing developers to include mobility-impaired accessibility in their project designs and prioritize these types of projects to increase housing mobility opportunities for seniors and persons with disabilities.

During the regional and local
stakeholder consultations,
interviewees expressed concern that
homelessness is increasing. Concern
was also expressed regarding the
cultural competency of homeless
services. Amongst the Asian/pacific
islander community, members who
are experiencing homelessness prefer
to couch surf rather than use formal
homeless services.

Per Program 3, the City will cooperate with neighboring cities, the County, and other agencies in the development of programs aimed at providing homeless shelters and related services. During this coordination, the City will monitor the demographic composition of the unhoused population to identify needs for targeted resources and determine what efforts to take, such as providing education on financial assistance and identifying specific programs that are available. The City will also support local homeless service providers, agencies, and other community organizations to pursue funding from available sources for homeless services.

During the regional stakeholder
consultations, interviewees were
concerned about the lack of available
affordable farmworker housing.

Per Program 9, the City will annually monitor the status of farmworker housing as part of their annual report to HCD on Housing Element progress and evaluate if City efforts are effective in facilitating the provision of farmworker housing. If appropriate, the City will make necessary changes to enhance opportunities and incentives for APPENDIX 1H: CITY OF KINGSBURG
1H-226 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Public Comment Relevant Program(s)
The farmworker and farm employer
surveys concluded that there was not
a significant amount of interest in
farmworkers living in farm labor
housing if developed because
farmworkers prefer to live in a home
located off-site from the farm where
they work. Farmworker employers
expressed interest in developing farm
labor or work camp only if it was
subsidized.
farmworker housing development. The City will provide technical support and offer incentives to housing developers, such as the Fresno Housing Authority and Self-Help Enterprises, in the application of funds for farmworker housing, including HCD and USDA Rural Development loans and grants and other funding sources that may become available.

The City will also continue to offer incentives such as density bonuses, streamlined processing, and the minor deviation process to facilitate development of farmworker housing.

Per Program 10, the City will require that the developer give qualified farmworker households a preference for 10 percent of the new units.

Including preferences for farmworkers in new affordable housing developments provides an alternative to housing on farms, which addresses the results of the survey.

Water
During the both the local and regional
community workshops and both the
regional and local stakeholder
consultations, participants discussed
their concern for the City water
supply and its’ capacity to provide
adequate water to the City if housing
is developed.

Per Program 7, as the water provider in the city, the City will adopt a written policy with specific objective standards for meeting the priority requirement for proposed developments that include housing units affordable to lower-income households consistent with the provisions of California Government Code Section 65589.7.

Affordable Housing Development
During the regional stakeholder
consultations, and local community
workshop, participants discussed the
need for affordable housing incentives
for developers; especially for special
needs groups like farmworkers.

Per Program 8, the City will continue to work with housing developers to expand affordable housing opportunities by continuing to provide incentives such as fee deferrals, parking reductions, and streamlined review of housing.

Per Program 9, the City will The City will continue to offer incentives such as density bonuses, streamlined processing, and the minor deviation process to facilitate development of farmworker housing.

Per Program 13, the City will identify and implement incentives for construction of ADUs with new development, which may include deferred collection of impact fees for the square footage associated with the ADU.

During regional stakeholder
consultations, interviewees were
concerned about the lack of financing
and high construction costs of
developing housing units.

Per Program 8, the City will provide incentives to builders such as fee reductions and deferrals, reduced setbacks, reduced parking requirements, and technical assistance with applications for funding and letters of support to facilitate affordable housing development and special-needs projects, particularly those on infill sites.

During the regional stakeholder
consultations, interviewees were
concerned about the siting of
affordable housing units far from
opportunity areas, such as job
opportunities, educational resources,
and medical resources.

Per Program 9, the City will encourage housing mobility by facilitating development of lower-income units in high-resource areas such as the Kamm/Madsen neighborhood, North Kingsburg, Lincoln Square, and the neighborhood near Kingsburg High School.

Per Program 13, the City will encourage the construction of ADUs, particularly in predominantly single-family neighborhoods with higher median incomes, such as the Kamm/Madsen neighborhood, to reduce concentrations of lower-income households.

Per Program 30, the City will work to improve access to resources and SECTION 1H-6: PUBLIC OUTREACH AND ENGAGEMENT
FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 1H-227 Public Comment Relevant Program(s)
opportunities citywide with an emphasis on neighborhoods with a concentration of lower-income residents who often face additional barriers in accessing resources. The City will meet with school district representatives to analyze whether housing security poses a barrier to residents, and the City will prioritize projects that facilitate place-based revitalization through the City’s Capital Improvement Plan.

Removal of Governmental Constraints
During the both the regional
community workshops, participants
discussed the viability of developing
ADUs in neighborhoods with small
lots and less parking opportunities.

Per Program 13, The City will encourage the construction of ADUs, particularly in predominantly single-family neighborhoods with higher median incomes, such as the Kamm/Madsen neighborhood, where lots are larger and can accommodate more parking and street parking is ample.

During the regional stakeholder
consultations, interviewees expressed
their desire to see single-family
zoning to be upzoned to create more
opportunities for the development of
multifamily housing in more desirable
locations.

Per Program 5, the City will amend the General Plan and Zoning Ordinance to allow 20 units per acre or greater by-right in the Highway Commercial district with a maximum building height of 50 feet. This will allow for multifamily housing in close proximity to services, transit, and residential districts.

Per Program 8, the City will work with developers of multifamily and affordable housing projects to identify site opportunities in higherresource areas and areas with higher median incomes to reduce concentrations of poverty and improve access to resources.

Housing Quality and Quantity
During the both regional stakeholder
consultations, interviewees were
concerned about overcrowding in
rental units.

Per Program 15, the City will encourage a variety of housing types to address the housing needs of a variety of household types, sizes, and incomes.

During the regional stakeholder
consultations, interviewees said there
was a need for rehabilitation of rental
units and mobile homes throughout
the region.

Per Program 23 and 24, the City will promote available housing rehabilitation resources on the City’s website and at public counters, and target in areas of need to assist in reducing displacement risk for residents by improving living conditions and enabling them to stay in their home and community
During both the regional community
workshops and both the regional and
local stakeholder consultations,
participants discussed their concern
for the lack of a variety housing types in
the City that address the differing
needs of the City population.

Per to Program 15, The City will encourage housing types to address the housing needs of a variety of household types, sizes, and incomes. This could include duplexes, townhomes, apartment buildings, and condominiums in neighborhoods and new subdivisions.

Per to Program 13, the City will encourage the construction of ADUs, particularly in predominantly single-family neighborhoods with higher median incomes to reduce concentration of lower-income households.

Housing Assistance
During both of the regional
community workshops, participants
discussed the need for
homeownership opportunities.

Per Program 26, the City will promote the Fresno County Homebuyer Assistance Program and other available homebuyer resources on the City’s website and public counters.

During the regional stakeholder
consultations, interviewees expressed
that there is need for mobile home
assistance programs.

Per Program 23, The City will encourage the use of the Fresno County Housing Assistance Rehabilitation Program (HARP) provides loans to qualifying homeowners, including owners of mobile or manufactured homes, in the unincorporated county and participating cities for the improvement of their homes.

Per Program 11, the City will provide financial support annually, as available, to organizations that provide counseling, information, education, support, housing services/referrals, and/or legal advice to APPENDIX 1H: CITY OF KINGSBURG
1H-228 FRESNO MULTI-JURISDICTIONAL HOUSING ELEMENT | MAY 2024 Public Comment Relevant Program(s)
extremely low-income households, to mitigate risk of displacement and support housing stability for extremely low-income households, persons with disabilities, farmworkers, and persons experiencing homelessness.

During the regional stakeholder
consultations, interviewees expressed
their frustration with the income
eligibility of affordable housing
programs. Interviewees expressed that
people with higher incomes are not
eligible for the program, yet they
cannot afford housing on their
income.

Per Program 15, the City will encourage a variety of housing types to address the housing needs of a variety of household types, sizes, and incomes.

Per Program 26, the City will promote available homebuyer resources on the City’s website and at public counters, such as Mortgage Credit Certificate (MCC), CalPLUS Conventional Program, and CalHFA Conventional Program.

Per Program 28, the City will work with the Housing Authority to disseminate information to landlords and property owners on incentives for participating in the HCV program throughout the City to promote housing opportunities for all residents. Also, the City will refer interested households to the Fresno Housing Authority and encourage landlords to register their properties with the Housing Authority for accepting HCV’s.

A Regional Plan for Addressing Housing Needs
Fresno County Coalinga Firebaugh Fowler Fresno City Huron Kerman Kingsburg Mendota Orange Cove Parlier Reedley San Joaquin Sanger Selma ORANGE COUNTY • BAY AREA • SACRAMENTO • CENTRAL COAST • LOS ANGELES • INLAND EMPIRE PLACEWORKS.COM
Fresno County Multi-Jurisdictional
Housing Element Update
Kingsburg City Council
Meeting Date: June 19, 2024
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 2 Agenda
Housing Element Overview
Housing Element Outreach Summary
Regional Housing Needs Allocation (RHNA)
HCD Review and Comments
Environmental Review
Schedule
Recommendation
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 3 Housing Element Overview
• One of the eight mandated elements of the General Plan • Must be updated every 8 years
• Adoption Deadline was December 31, 2023
 6th Cycle Planning Period: December 31, 2023 – December 31, 2031  5th Cycle Planning Period: December 31, 2015 – December 31, 2023 • Plan for accommodating the jurisdiction’s “fair share” of the regional housing need (RHNA)
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 4 Housing Element Contents
Regional
Housing
Element
• Introduction
• Public Outreach & Engagement
• Housing Needs Assessment
• Regional Assessment of Fair Housing
• Opportunities for Residential Development
• Housing Constraints
• Goals & Policies
Local
Appendix
• Action Plan
• Sites Inventory
• Local Assessment of Fair Housing
• Housing Constraints
• Review of Previous Housing Element
• Public Outreach & Engagement
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 5 Housing Element Outreach
Activity Dates
Stakeholder Consultations August – December 2022
Joint PC/CC Meeting – Introduction to the Housing Element process August 16, 2022 Local Community Workshop September 16, 2022
Regional Stakeholder Focus Group #1 October 25, 2022
Regional Stakeholder Focus Group #2 November 15, 2022
Regional Stakeholder Focus Group #3 April 25, 2023
Joint PC/CC Meeting on Draft Housing Element May 11, 2023 Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 6 Clovis, 15%
Coalinga , 1%
Firebaugh, 1%
Fowler, 1%
Fresno City,
63%
Huron, 1%
Kerman, 2%
Kingsburg, 2%
Mendota, 1%
Orange Cove, 1%
Parlier, 1%
Reedley, 3%
Sanger, 3% San Joaquin,
<1%
Selma, 3% Unincorporated, 4%
Jurisdiction RHNA
Allocation
RHNA
Allocation
Percentage
Clovis 8,977 15%
Coalinga 566 1%
Firebaugh 443 1%
Fowler 339 1%
Fresno City 36,866 63%
Huron 319 1%
Kerman 1,063 2%
Kingsburg 882 2%
Mendota 642 1%
Orange Cove 469 1%
Parlier 733 1%
Reedley 1,463 3%
Sanger 1,494 3%
San Joaquin 200 <1%
Selma 1,492 3%
Unincorporated
Fresno County 2,350 4%
Fresno COG RHNA
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 7 Capacity to Meet the 6th Cycle RHNA
Income Group 6th Cycle
RHNA
Vacant Site
Capacity
Pipeline
Projects
Pending
Annexation
Projected
ADU’s
Total
Capacity
Unit
Surplus
Extremely Low 124
Very Low 124 355 70 0 13 438 29
Low 161
Moderate 150 146 0 0 6 152 2
Above Moderate 323 86 150 104 2 342 19
Total 882 587 220 104 21 932 50
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 8 Map of
Sites Inventory
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 9 Key Changes to Address HCD Comments
Outreach
• Expanded discussion on how comments from public outreach were considered and incorporated into the housing element (Table 1H-33) • Included description of the one public comment letter received and how those comments were addressed in the housing element
Housing Needs Assessment
• Expanded analysis of quantification for population growth, home sales, homelessness, employment, tenure, overpayment, overcrowding, housing unit types, and other special needs households
• Additional information on facilities serving the homeless Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 10 Key Changes to Address HCD Comments
Sites Inventory
• Additional information about zones that allow residential development • Pipeline projects on Sites 102, 103, and 104 moved to sites inventory • Analysis of realistic capacity on sites that allow non-residential uses • Added maximum allowed density to realistic capacity project example • Updated realistic units in sites inventory to reflect changes to realistic capacity analysis
• Proposed upzoning on 4 sites in the inventory to meet RHNA after reduction in realistic capacity on other sites
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 11 Key Changes to Address HCD Comments
Sites Inventory
• Added new Site 105 to address RHNA
• Updated information on pending annexations
• Expanded discussion on Accessory Dwelling Unit Potential compared to the ABAG’s analysis (e.g., 30 percent of ADUs to very low-income households, 30 percent to low-income households, 30 percent to moderate-income households, and 10 percent to above-moderateincome households. ) Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 12 Key Changes to Address HCD Comments
Constraints
• Mixed Use Combining District:
 Added information about residential development and the process of applying development standards
• Form Based Code (FBC)
 Additional explanation of parking requirements
 Allowed used in FBC areas – Table 1H-24
• Cumulative Impact of Development Standards:
 Impacts of potential constraints on a variety of housing types.  Requirements related to parking, heights, and other development standards that could limit allowable densities
• Removed reference to an inclusionary housing policy
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 13 Key Changes to Address HCD Comments
Constraints
• Zoning for a Variety of Housing Types:
 Allowed uses in non-transect zones (outside the FBC area) – Table 1H-25  Emergency Shelters (Analysis of sufficient capacity within zoning designations)  Transitional and Supportive Housing (Permitted in the same manner as other similar residential uses)
 Additional analysis of design review standards
• Non-governmental constraints:
 Additional construction cost information
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 14 Key Changes to Address HCD Comments
Fair Housing
• Updated data on TCAC resource and opportunity areas in the City and County • Additional information on areas of concentration of poverty and affluence in City and County
• Additional analysis of access to opportunity:
 Variety of transit options in Fresno County
 Housing Mobility, in particular, distribution of Housing Choice Vouchers/Section 8 in City and County
 Education Opportunity (no disproportionate impacts)
• Additional local knowledge on substandard housing conditions and homelessness Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 15 Key Changes to Address HCD Comments
Fair Housing
• Additional information on fair housing outreach
• Updated fair housing sites analysis due to changes in sites inventory • Updated contributing factors due to changes in housing element programs (Table 1H-15)
• Additional regional transit information
• Additional regional public health information
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 16 Key Changes to Address HCD Comments
Programs
• Program 5 – Residential in Highway Commercial District: Revised maximum building height to be allowed and program time frame.
• Program 6 – Annexation Area: Revised to update information on pending annexations
• Program 12 – Preservation of At-Risk Housing Units: added an additional action
• Program 13 – Encourage and Facilitate Accessory Units: added an additional action and increased quantified objectives
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 17 Key Changes to Address HCD Comments
Programs
• Program 16 – Zoning Code Amendments: Additional zoning actions regarding emergency shelters, definition of family, residential care facilities, transitional and supportive housing, minimum site area standards, parking standards, and rezoning of sites to meet the RHNA (see Slide 20 for more detail). Time frame and quantified objectives also updated. • Program 20 – Monitoring of Planning and Development Fees: Updated action related to updating fee schedule
• Program 22 – Objective Design Standards: Edited to call for removal of subjective standards and include objective standards for MXU District.

Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 18 Key Changes to Address HCD Comments
Programs
• Program 30 – Improve Access to Resources: Edited to add additional detail and commitments
• Program 31 – Neighborhood Improvements: Program was added in response to comments related to fair housing and access to resources • Program 32 - Facilitate Housing Co-Located with Religious and Community Facilities: Program was added in response to comments related to fair housing and housing mobility
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 19 Key Changes to Address HCD Comments
Programs
• Also revised quantified objectives for the following Programs:
 Program 8 (Affordable Housing Incentives)
 Program 18 (Reasonable Accommodations and Universal Design)  Program 23 (Fresno County Housing Assistance Rehabilitation Program)  Program 24 (Fresno County Rental Rehabilitation Program)  Program 29 (Housing Discrimination Monitoring and Referral) • Updated time frame on the following programs:
 Program 8 (Affordable Housing Incentives)
 Program 9 (Support Funding for Farmworker Housing)
 Program 17 (Growth Management System)
Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 20 Key Changes to Address HCD Comments
Programs
• Program 16 Rezoning to Meet RHNA
 Amend the General Plan and/or Zoning Code to create a new zoning district, to provide adequate sites to address the shortfall in units to address the lower income RHNA by redesignating and rezoning parcels with Site 47 - APN 39425116, Site 48 – APN 39425117, Site 102 – APN 39602019, and Site 103 – APN 39421007 in Table 1H-4
 Apply minimum density of 20 du/ac
 Apply maximum density of 25 du/ac
 Residential uses allowed only
 Complete redesignation and rezoning by December 31, 2024 Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 21 Environmental Review - Addendum
• An Addendum to the City of Kingsburg General Plan EIR (certified in 1993) has been prepared, to satisfy requirements of the California Environmental Quality Act (CEQA).
• This Addendum demonstrates that analysis in the existing EIR adequately addresses the potential physical impacts associated with implementation of this 6th Cycle Housing Element.
• Additionally, the Addendum finds that the 6th Cycle Housing Element would not trigger any of the conditions described in CEQA Guidelines Section 15162 calling for further environmental review.

Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 22 Project Schedule
Task Timeline
Submitted to HCD (1st Review, 90-days) 6/5/23 – 8/30/23 Submitted to HCD (2nd Review, 60-days) 2/14/24 – 4/11/24 PC Hearing – Recommend Adoption May 9, 2024
CC Hearing – Adoption June 19, 2024
Submit to HCD – 60-day certification review June – August 2024 Fresno County Multi-Jurisdictional Housing Element Update | City of Kingsburg 23 Recommendation
Staff recommends that the City Council:

1. Conduct a noticed public hearing; and

2. Adopt a resolution which:
a. Approves an Addendum to the City General Plan Final Environmental Impact Report, pursuant to CEQA; and
b. Adopts the 2023 – 2031 Kingsburg Housing Element as well as the Fresno County Multi-Jurisdictional 2023-2031 Housing Element
Thank you
The Gem of the Valley

THE CITY OF

KINGSBURG

FRESNO COUNTY
Adopted Operating and Capital
Budget
Fiscal Year 2024-2025
Description Page

INTRODUCTION & SUMMARIES
City Map 6
Leadership Group
Organizational Chart
Kingsburg at a Glance
A Kingsburg Tradition
Letter from City Manager
2024-2029 Strategic Plan
Basis of Accounting and Budget
Personnel Summary
7-8
9 10
11 12-15
16-26
27 30
Budget Schedule 31-32
CalPERS Discussion
Fund Balance Projection
General Fund Ending Fund Balance Graph
All Transfers
33-49
50 51
52 BUDGETS

GENERAL FUND
Summary of General Fund Segments 53
General Fund Summary 54
General Fund Budget Prep Worksheet Revenues 55-58
General Fund Budget Prep Worksheet Expenses 59-63
General Fund Revenue Estimates Graph 64
General Fund Revenue Trend Graph 65
General Fund Expenditures Estimates Graph 66
General Fund Expenditure Summary 67
Individual Departments:

City Council 68
City Attorney 69
Non-Departmental 70
City Manager 71
City Clerk 72
Finance 73
Administrative Services 74
Planning & Building 75
Community Services 76
Police 77
Public Works Administration 78
Landscape Maintenance 79
Building & Facility Maintenance 80
Vehicle Maintenance
Downtown Business Improvement
District

RECREATION
81 82
Summary of Recreation Funds 83
Recreation Funds Budget Prep Worksheets Revenues 84
Recreation Funds Budget Prep Worksheets Expenses 85-86
Crandell Swim Complex 87
Senior Center 88

TABLE OF CONTENTS
4 Description Page

SPECIAL REVENUE FUNDS
Summary of Special Revenue Funds 90
Special Revenue Funds Budget Prep Worksheet Revenues 91 Special Revenue Funds Budget Prep Worksheet Expenses
Gas Tax Fund
LTF Article 3
LTF Article 8
Measure C Fund
Summary of Special Revenue-Public Safety Funds
Special Revenue-Public Safety Fund Budget Prep Worksheet Revenues Special Revenue-Public Safety Fund Budget Prep Worksheet Expenses Measure E Public Safety Tax

ENTERPRISE FUNDS
Summary of Enterprise Funds
Enterprise Funds Budget Prep Worksheet Revenues
Enterprise Funds Budget Prep Worksheet Expenses
Water System
Solid Waste
Fire/Ambulance
Fiber Optic Loan

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Budget Summary
Capital Improvement Funds Projects
Capital Improvement Project Impact on Operating Budgets

DEVELOPMENT IMPACT FEES
Development Impact Fee Funds Summary
Development Impact Fee Funds Budget Prep Worksheet Revenues Development Impact Fee Funds Budget Prep Worksheet Expenses Development Impact Fees – Traffic
Development Impact Fees - Special Recreation
Development Impact Fees – Water Facilities
Development Impact Fees – Public Safety
Development Impact Fees –General Government
Sewer Connection Fees
Storm Drain Fees
Parks & Recreation - Neighborhood
Parks & Recreation – Community
Capital Project Traffic Impact Zone
Equipment Replacement Reserve
92 93
94 95
96 97
98 99-100
101
102
103
104-106
107
108
109
110
111-113
114
115
116-117
118-119
120
121
122
123
124
125
126
127
128
129
130

RISK MANAGEMENT
Internal Service Funds Budget Prep Worksheets Revenues Internal Service Funds Budget Prep Worksheets Expenses
Risk Management Fund Graph
CalPERS UAL Fund Graph
Economic Stabilization Fund
Equipment Reserve Fund
Forgivable Loan Program Fund
131
132
133
134
135
136
137
5 GRANT FUNDS
Summary of Grants and Federal Projects Funds
Federal Project Funds Budget Prep Worksheets Revenues Federal Project Funds Budget Prep Worksheets Expenses Community Development Block Grant Park
Improvement Grants
Transient Oriented Development (TOD) Grant
San Joaquin Valley Air Grant

COPS - SLESF
American Rescue Plan (ARPA)
ACT Task Force Grant
Prop 56 – Tobacco Enforcement Grant
School Resource Officer Grant
18th and Kern - Lighted Crosswalk
Bethel Avenue Improvements
Madsen Avenue Recon – Stroud to Sierra
Madsen Ave Bike Path – Stroud to Kamm
Bethel/Sierra Roundabout
Mehlert Ave Reconstruction
12th Ave Sidewalks-Stroud-Aslan
18th Ave Sidewalks-Stroud-Klepper
18th Ave Sidewalks-Sierra-Stroud

FINANCE AUTHORITY
Debt Service Overview
Summary of Finance Authority Funds
Finance Authority Funds Budget Prep Worksheets Revenues Finance Authority Funds Budget Prep Worksheets Expenses Finance Authority Graph
Special Assessment District- 1991-1
138
139-141
142-144
145
146
147
148
149
150
151
152
153
155
156
157
158
159
160
161
162
163
164-165
166
167
168
169
170
Special Assessment District-1991-1 Supplemental 171
Special Assessment District-1992-1
Special Assessment District-1992-2
172
173
6 174
175
176
177
178
179
181
182
183
184
185
186
187

REDEVELOPMENT SUCCESSOR AGENCY
Summary of Redevelopment Successor Agency Funds
Successor Agency RDA Budget Prep Worksheets Revenues Successor Agency RDA Budget Prep Worksheets Expenses Successor Agency Fund – RDA Graph

ASSESSMENT DISCTRICT
Assessment District Funds Budget Prep Worksheet Revenues Assessment District Funds Budget Prep Worksheet Expenses Landscape & Lighting District 93-01
CFD Tract 6151 – Monarch
CFD Tract 6122 – Kings Estates
CFD Tract 6242 - Kings Estates
CFD Tract 6167 – Weststar
CFD Tract 3616-002 – Tulare County
CFD Tract 6306 - Summerlyn
CITY FINANCIAL, MONETARY AND BUDGETARY POLICIES 188-213

GLOSSARY

RESOLUTION
214-220
221

2024-2025 City of Kingsburg Leadership Group

ELECTED OFFICIALS
Vince Palomar
Mayor Pro-Tem
District 5
Brandon Pursell, Jr.

Mayor
District 3
Laura North
Council Member
District 2
Staci Smith
Council Member
District 4
David M. Silva
Council Member
District 1

LARGE MANAGEMENT TEAM
Alexander J. Henderson
Christina Windover
Abigail Palsgaard
Alma Colado
Daniel Galvez
Adam Castaneda
Holly Owen
Neil Dadian
John Binaski
City Manager
Assistant City Manager/Director of Administrative
Services
City Clerk
Finance Director
Director of Public Works
Director Community Development Director
Community Development Director
Police Chief
Interim Fire Chief
PROFESSIONAL SERVICES: CONSULTANTS
Michael Noland
David Peters
Jolene Polyack
City Attorney- Kahn, Soares & Conway, LLP
City Engineer- Peters Engineering
Economic Development Coordinator- Polyack
Marketing
Fire Chief
Daniel Perkins
Finance Director
Alma Colado
Public Works Director
Daniel Galvez
Organizational Chart of
The City of
Kingsburg
California
Citizens of Kingsburg
City Council
Mayor
Brandon Pursell Jr.

Pro-Tem
Vince Palomar
Council Members
Laura North
Staci Smith
David M. Silva
Local Elections Official
Local Legislation Official
Licensing
Records Managment
City Manager
Alexander Henderson
Fire Response
EMS Community
Risk
Reduction Rescue Services
Human Resources
Administration Risk Management
Assistant City Manager and
Director of Administrative
Services
Consultant Services Provided By Peters Engineering Group (Engineer); Kahn, Soares & Conway, LLP (City Attorney); Jolene Polyack (Economic Development) Police Chief
Neil Dadian
Patrol
Investigations
Traffic
Records Property/Evidence
Accounting
Budgeting
Utility Billing
Financials
Payroll
Facilities
Fleet & Street
Maintenance Park & Landscape
Maintenance
Water System
Community Services
Director
Adam Castaneda
Parks
Pool
Senior Services
Community Events
Community Development
Director
Holly Owen
City Planning Building
Permits Building
Inspections
Code Enforcement
City Clerk
Abigail Palsgaard
City Attorney
Michael Noland
Median Age 33.7
Median Housing Value $278,300
Total Households 3,754
Median Household Income $73,281
High School Graduate or higher 88.40%
Bachelor's or higher 29.90%
Kingsburg at a Glance
General Information
Education (25 Years Old +)
52% 48%
Ethnic Makeup
Hispanic or
Latino
Non Hispanic
or Latino
30%
51%
19%
Population by Age
0-19 20-60 60+
Source: 2020 U.S. Census Bureau; City of Kingsburg Economic Overview; CA Department of Finance

43.00%

1.0%

2.0%

6.0%

48.0%
White
African American
Native American
Asian/Pacific Islander
Hispanic or Latino

RACIAL MAKEUP
22%
16%
16%
39%
7%
Household Income
Percentage
$0 to $25k
$25 to $50k
$50 to $75k
$75k to $200k
$200k or more
Total Area: 3.756 sq. miles
Elevation: 302 ft.

Density: 4,025/sq. mile
88 1,316 1,504
3,093
5,115
7,205
9,199
11,382 11,899 11,972 12,338 12,400 12,545 12,879 12,533 12,506 12,865 0 2000
4000
6000
8000
10000
12000
14000
1880 1920 1940 1960 1980 1990 2000 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023 Population by Year
A Kingsburg Tradition
The City of Kingsburg celebrates its heritage, history and our nation in annual festivals throughout the year. Every April, the City celebrates an Annual Car Show that brings classic cars and trucks to Downtown.

The third weekend in May
brings the Annual Swedish
Festival. It includesthree days of
celebration with a Pancake and Pea Soup Dinner,
traditional Scandinavian dance and music, a
smorgasbord, the Dala Horse Trot (foot race),
traditional Swedish Pancake Breakfast, vendors, a
heritage center, a parade and much more!
June to July Kingsburg
hoststhe Concerts under
the Stars- a tradition more than 100 years old! Weekly patrons come out to Heritage Park with their lawn chairs and blanketsto enjoy the music. The month of June also hosts the Midsummer celebration with dancing around the May Pole, a Swedish tradition.

Kingsburg continues to be
one of the only small town in the Central Valley that has an Independence Celebration for the 4th of July.

The Kingsburg Crayfish & Jazz Festival is in September and it celebrates the valley’s rich agriculture with after dark live music and great food. The Holiday Open House and the Veterans Day Celebration takes place in November along with the Julgranfest, a Swedish Christmas Tree Lighting Festivity, which kicks off the Christmas season.

Closing out the year,
Kingsburg rejoices with the
Santa Lucia Celebration
and the Festival of Lights
Parade on Draper Street.

Tractors with Christmas
lights are one of the
highlights of this town
favorite.

Letter from the City Manager
June 19, 2024
To the Honorable Mayor Brandon Pursell Jr., Members of City Council, and Residents of Kingsburg:

In accordance with Section 2.08.090(G) of the City Charter, it is my pleasure to submit the 2024-2025 $29,681,491 All-Funds budget for your consideration. The budget presents in summary form the revenues and expenditures from each of the City’s funds.

The annual budget serves as the blueprint for policy decisions and is a direct corollary to the City’s strategic initiatives, adopted by City Council. The City of Kingsburg’s Budget and Financial Management Policies and the Government Finance Officers Association (GFOA) “Best Practices” are the framework for the City’s fiscal policies and the FY2025 Adopted Budget. The budget has been prepared within the framework of City Council’s General Fund unencumbered reserve policy (relative to annual operating expenditures), as identified in our Financial Policy. The Public Hearing and first reading of the FY2025 Adopted Budget (Budget Resolution) occurred at the June 19, 2024, City Council meeting. The city’s budget document has been recognized by the GFOA with the Distinguished Budget Award 17 total times, including the last ten years.

During this most recent fiscal year, the Council updated our 5-year strategic plan, helping to chart the course for the near future, and continue to build upon the foundation and history that has helped Kingsburg persevere for over 100 years. The Strategic Plan update was led by a professional facilitator, and included input from community stakeholders. Council utilized information gathered and over a two day period, helped update our Mission, Vision and Goals for the coming years.

Mission
Kingsburg is dedicated to leadership that inspires, professionalism that ensures excellence in service, and partnership that fosters community collaboration.

Vision
In Kingsburg, we take pride in our uniqueness, which is rooted in a rich heritage that shapes our identity. Together, we celebrate the past, engage the present, and build a future full of possibilities.

Goals
Preserve the Kingsburg Experience
Financial Stability
Support Businesses
Community Engagement
Community Safety
Our annual budget process reflects our focus on transparency throughout the organization. It is our desire to present a budget that promotes accountability, increases engagement, and tells the story of our path to success. This document holds information that we believe is relevant to guide staff, Council and to inform our residents.

The FY25 budget process has been guided by these strategic principles and meets our commitment to a high level of service, our cultural history, and coincides with the financial parameters set by the City Council. The budget is the most important document that the City creates on an annual basis. 2025 Priorities
While our efforts and budget are driven by all our Strategic Goals, this budget focuses on Kingsburg’s efforts in Sustainability, Resilience and Prosperity.

Preserve the Kingsburg Experience
More and more, we embrace the heritage and thoughtful nature which Kingsburg has developed.

City leaders have consistently chosen quality over quantity when it comes to growth. Be it new housing or commercial development, Kingsburg has maintained its charm, heritage and core values by requiring high development standards and ensuring community input and desire is central to our decision making.

General Plan Update
The City last adopted a revised General Plan in 1992. Every city and county in California is required by State law to prepare and maintain a planning document called a general plan. A general plan is designed to serve as the jurisdiction's "constitution" or "blueprint" for future decisions concerning land use, infrastructure, public services, and resource conservation. All specific plans, subdivisions, public works projects, and zoning decisions made by the County must be consistent with the General Plan.

Council authorized the update of the city’s General Plan as part of the FY24 budget, and the effort kicked-off in early 2024. The effort, which includes updates to new State mandated elements, will also include significant community outreach. We anticipate completing the update as part of the FY26 budget.

Embrace our Swedish Heritage
Established with the build-out of the railroad in the late 1870s, Kingsburg officially became a city in 1908. By 1921, nearly 94% of residents were Swedish-American. Kingsburg continues to honor that Swedish heritage through cultural events, community art, and through architectural standards that promote traditional Scandinavian elements.

Financial Stability
Community Facilities Districts
Beginning in 2017, Council began requiring that all new annexations and eligible development begin participating in Community Facilities Districts as a condition of approval. Mello-Roos community facilities districts (CFDs) are a type of special tax district formed when property owners within a geographic area agree to impose a tax on property in order to fund infrastructure improvements or services. The public services that are financed by the CFD levy include, without limitation, police services, fire and ambulance and emergency response services, parks and open space maintenance, lighting and landscape maintenance, alley maintenance and repair, administrative fees of the City and reimbursement of costs related to the formation of CFD 2017-01 advanced by the City.

The effect of these Districts provides financial assurance to the City and those subdivisions that funding will be available to address the items as outlined above.

Support Businesses
Economic Development Incentives
Kingsburg continues to gain momentum as it relates to investment in our community. This not only contributes to the creation of new jobs and the attraction of investment, but it also fosters an environment that stimulates innovation, enhances local businesses' competitiveness, and increases our city's overall economic resilience. A thriving economy positively impacts every facet of community life.

Kingsburg has seen continued investment through public/private partnerships, mainly through our robust incentive programs. Eligible projects, from existing businesses to new; can participate in nine different programs, including sales tax rebates, façade improvement grants, forgivable loans and more.

Community Engagement
A Connected Community
In FY23, the city agreed to enter into a public/private agreement to install 17+ miles of conduit and fiber optic infrastructure that will provide coverage for all Kingsburg neighborhoods. The 17-mile fiber project is now completed, with strategically placed access points allowing for high-speed internet access to all homes and businesses via either a Wi-Fi backhaul or direct hardwire.

High-speed fiber internet plays an indispensable role in modern cities, acting as a lifeline to the digital world and profoundly impacting access to information and services for all citizens. This technological infrastructure is not merely about faster internet connection; it's about social equity, economic development, and bridging the digital divide. It's about ensuring all citizens - regardless of their socio-economic status - have access to online education, telehealth services, remote work opportunities, and digital government services. It can also stimulate economic growth by attracting tech-savvy businesses and entrepreneurs, fostering innovation and creating job opportunities.

Community Safety
Meeting the Need
In the 1990s and 2000s, over 80% of EMS patients were transported to Kingsburg or Selma District Hospital which only took an hour for transport. However, most patients today request to be transported to hospitals in Fresno, Clovis, Madera, or Visalia, which takes two hours. While the population has remained steady over the last 20 years, the time the ambulance isn’t available to respond to another emergency has not. Even though the ambulance is committed to an emergency call twice as long, the fire department cannot recoup additional reimbursement to compensate for the additional time. Furthermore, ambulances are also experiencing Ambulance Patient Off-Load Times (APOT) or wall times. Even when ambulances arrive at a hospital, the ambulance must wait for an emergency room to become available. More patients wanting to be transported to these areas has resulted in overcrowded emergency rooms, affecting ambulance availability.

To address this, the city has successfully partnered with the Kingsburg Healthcare District to provide a second ambulance to answer more EMS calls for service within our territory. A new, three-year partnership will continue to allow for the Kingsburg Fire Department to staff a 2nd ambulance.

Conclusion & Acknowledgements
Thank you to Mayor Pursell Jr., City Council, City staff and all Kingsburg residents for your energy, effort, and passion to make Kingsburg the “Gem of the Valley.” A special thank you to the City’s Finance Director, Alma Colado, Assistant City Manager/Administrative Services Director, Christina Windover, City Clerk, Abigail Palsgaard, and our entire Large Management Team. This document could not have been completed without your assistance.

Respectfully,
Alexander J. Henderson; ICMA-CM
City Manager, Kingsburg, California

CITY OF
Kingsburg
2024-2029 Strategic Plan
Table of Contents
Our Purpose
Mission, Vision, Goals � � � � � � � � � � � � � � � � � � � � � � � � 3 Goals and Objectives
Preserve the Kingsburg Experience � � � � � � � � � � � � 4 Financial Stability � � � � � � � � � � � � � � � � � � � � � � � � � � � 5 Support Businesses � � � � � � � � � � � � � � � � � � � � � � � � � 7 Community Engagement � � � � � � � � � � � � � � � � � � � � � 8 Community Safety� � � � � � � � � � � � � � � � � � � � � � � � � � 10 Mission Statement
Goals
In Kingsburg, we take pride in our uniqueness,
rooted in a rich heritage that shapes our identity.

Together, we celebrate the past, engage the
present, and build a future full of possibilities.

Kingsburg is committed to leadership that
inspires, professionalism that ensures
excellence in service, and partnership that
fosters community collaboration.
• Preserve the Kingsburg Experience
• Financial Stability
• Support Businesses
• Community Engagement
• Community Safety
Vision Statement
Kingsburg

CALIFORNI A

CITY OF
PAGE 4
• Adhere to the Community’s adopted growth
management ordinance.
• Update the City’s General Plan by the end of
2026.
• Promote/preserve the Swedish theme as
outlined by downtown revitalization plan.
• Promote and support community events.
• Ensure property maintenance standards
are enforced to ensure property values are
protected.
• Adopt objective design standards allowed per
state law for multi-family residential by 1Q 2024.
• Planning and City Engineer work on North
Kingsburg Specific Planning map to commence
by end of 2023.
• Invest in all city personnel through leadership
development, job training and by providing the
resources necessary to perform their job.
• Complete renovations to the Kingsburg Senior
Center to provide a resource filled gathering
place for our aging population.
• Support Community and Cultural Festivals
and Events by working with our community
groups to problem solve issues to ensure
successful events.
• Update and preserve two historically
significant parks/landmarks in Kingsburg,
as identified by the CSC (Community
Services Commission), within the next five
years.
• Implement three sustainability initiatives
within the next five years to promote ecofriendly practices in preserving Kingsburg’s environment and heritage.
• Examine financing alternatives to support
the construction of a new municipal facility.
• Maintain positive working relationships
with representatives of the community
organizations, state/local agencies and
associations, staff, and the public.
• Complete the Fire Community Risk
Assessment/Standard of Cover document
by end of FY 2024.
• Enhance Public Spaces- Beautify and
maintain public spaces, parks, and
recreational areas to create a welcoming
and attractive environment for residents
and visitors – look beyond the street i.e.,
trash enclosures.

Preserve the Kingsburg Experience
Preserve
PAGE 5
• Maintain CalPERS UAL fund to ensure city’s
pension obligations can be met.
• Invest in solar at city facilities and water wells to offset rising utility rates.
• Work to keep businesses up to date on business
licenses, to support services including Business
Improvement District.
• Actively seek grant funding for organizational
capacity, increased services, and long-range
planning needs.
• Identify and explore three new revenue sources
for the Community Services Department to
generate $250,000 in additional revenue within
the next five years.
• Achieve an annual budget surplus of at least 5%
for the next five years by carefully managing
expenditures and revenues, implementing costsaving measures, and monitoring spending. • Examine Finance department goals, objectives,
policies, and procedures annually to ensure
best practices.
• Maintain administrative and financial internal
control systems and procedures to ensure audit
compliance and remove fraud risk.
• Renew Measure E Public Safety Sales Tax at 1%
to support existing personnel and equipment
investments.
• Prioritize preventive maintenance to extend
the life of assets to minimize emergency
repairs and replacements.
• Maintain the Community Facilities
District(s) to finance public services and
the improvements that provide a special
benefit to those properties and residents.

Financial Stability
Stability
PAGE 6
• Increase Fire Department revenue by 5%
annually from additional diverse streams by
offering unique, for-profit Training, establishing
fee structures for Community Risk Reduction,
and increasing returns from Operational
Resource Deployment to California Wildland
incidents.
• Increase Ambulance Enterprise Revenue streams
by 10% by end of FY 2024 through increased
efficiency in operations, best utilization of
part- time Firefighter EMT (Emergency Medical
Technician) and BLS unit utilization as well as
ambulance fee adjustments.
• Successfully utilize grant writers to obtain
supporting grants for needed fire and
ambulance equipment and apparatus annually.
• Develop and maintain a budget that accounts
for both recurring operational and maintenance
expenses and long-term capital projects.
• Implement energy-efficient practices and
technologies in municipal facilities, operations,
and maintenance to reduce energy consumption
and greenhouse gas emissions.
• Monitor investment vehicles to maximize
interest earnings while ensuring low risk and
long-term liquidity of city portfolio.

Promote stability and transparency by
submitting for and achieving:
• Government Finance Officer’s
Distinguished Budget Award annually.
• Government Finance Officer’s Annual
Comprehensive Financial Report Award
annually.

Financial Stability
Stability
PAGE 7
• Partner with the District Chamber of Commerce
to provide necessary support for community
events.
• Provide support to the Downtown Business
Improvement District (BID) to help maintain less
than 10% vacancy rate in the district.
• Continue to fund local business incentives
(façade, upper floor rehabilitation, tax rebates,
etc.,); notify business owners of incentives and
provide up-to-date marketing materials.
• Take advantage of opportunities to staff a
booth or information table for Community
Development outreach during community
events.
• Establish partnerships with the Chamber
of Commerce, BID, and local businesses for
collaboration on special events and local
business promotion opportunities.
• Provide 14-business day turn-around on Fire
related Plan Checks beginning FY 2024
• Provide additional FAQs for Fire related permits,
fees, and inspection processes on departmental
web page by end of FY 2024.
• Reach 100% of BSFE inspections by end of FY
2024.
• Update Development Impact Fee Nexus Study
to ensure we remain market competitive when
attracting new commercial development.
• Improve ISO Rating for the Fire Department and
City from a 2 to a 1 over next 5-year ISO rating
cycle.
• Police Officers conduct foot patrols and
interactions with business owners in the
business and commercial areas.
• Provide necessary pedestrian and vehicle
infrastructure to aid in customer experience.
• Partner with Fresno Economic Development
Corporation to aid in business expansion and
retention.

Support Businesses
Support
PAGE 8
• Publish the E-newsletter, the Kingsburg Carrier
on a weekly basis.
• Grow the Kingsburg Carrier contacts/subscriber
list by 3% annually.
• Grow the Kingsburg social media contacts/
engagement (Facebook, Instagram, X, YouTube,
Nextdoor).
• Provide opportunities for in-person engagement
(Coffee with the Cop, LMT/staff volunteer days,
Trunk or Treat).
• Update and maintain City website to provide
useful, unique experience.
• Develop photo library in conjunction with Fresno
County and local photography efforts.
• Continue to be a resource for community
members and businesses of new projects
and provide pertinent information in various
formats.
• Provide education opportunities to current
and prospective residents, business owners,
and stakeholders on City development and
maintenance standards.
• Implement planning and building GovPilot
modules by end of 2023 to improve end user
experience.
• Collaborate with local organizations and
develop a comprehensive annual calendar
of community events and activities in
Kingsburg with at least 25 events, including
cultural festivals, sports tournaments, and
family-oriented activities.

Community Engagement
Engagement
PAGE 9
• Have each police department employee
participate in at least two community
engagement opportunities each year.

Examples are: tours of the police station,
handing out backpacks with KCAPS,
attending a community event either
on duty or in conjunction with KPOA
(Kingsburg Police Officers Association),
initiating a social media post, or attending
a community meeting.
• Create opportunities for community
members to participate in volunteer cleanup events, tree planting, or maintenance activities in partnership with Public Works
Adopt a Trail-Park – Walkway.
• Communicate with the public on Public
Works projects, plans, and activities
through multiple channels, newsletters,
and social media.
• Ensure communication with our customers
regarding Utilities (fall/spring clean-up, Disposal
Organics, and water quality reports) by utilizing
several media formats.
• Have all front-facing staff complete customer
service training.
• Increase FIRE MED subscriber list by 5%annually
over next 3 years to offset increases in
ambulance costs.
• Increase fire prevention outreach by 10% to
all members of Kingsburg greater community
through utilization of the safety trailer and
Community Risk Reduction group at all large
community events, all public schools and by
request annually.
• Complete implementation of IMAGE TREND
software integration into departmental web
page to increase transparency of response
times, call types and time on task for
department personnel and equipment by the
end of FY 2024.
• Create interactive online maps (GIS (Geographic
Information Systems)) or tools that allow
residents to explore infrastructure projects,
construction schedules, and maintenance
activities in the city.
• Promote public/private Kingsburg Fiber optic
broadband network as an affordable alternative
for all residents and businesses.

Community Engagement
Engagement
PAGE 10
• Ensure 1% Public Safety Tax (Measure E) funds
are utilized for public safety efforts as outlined
by Kingsburg voters.
• Organization-wide effort to renew Measure E to
protect existing investments and ensure longterm public safety. • Repair or replace pedestrian tripping hazards
the city right-of-way within 90 days of notice,
depending upon severity of the hazard.
• Invest in solar lighting at parks, public parking
lots, and other public areas.
• Support the Public Safety Committee through
membership coordination and public outreach
of their purpose.
• Respond to Customer Service Requests within
2 business days of receiving reports of concern
by the public in the Community Development
Department.
• Install security cameras in key areas of
Kingsburg parks to deter and monitor suspicious
activity within the next five years.
• Provide emergency response training to 80% of
city staff and residents, which includes basic first
aid and CPR within the next five years.
• Decrease morbidity and injury in all age groups
by 5% annually due to preventable fire, rescue
and EMS incidents.
• Increase free smoke detectors installation
by 50% or 260 Kingsburg Households by
end of FY 2024.
• Decrease EMS Response times in 93631
area code by 5% or 13 seconds by end of FY
2024.
• Increase safety at fire, rescue and EMS
incidents with addition of assigned Safety
Officer/Chief Officer on all scenes within 5
minutes by end of FY 2024.
• Decrease fire response times in 93631 area
code by 5% or 13 seconds by end of FY
2024.

Safety
Community Safety
PAGE 11
• Decrease outside agency answering of ALS/
paramedic calls in 93631 by 25% or 25 calls in FY
2024.
• Take measures to increase the representation of
women in all ranks of law enforcement.
• Have a police report return rate of 10% or less.
• Have a detective case clearance rate of 60% of
all assigned cases.
• Conduct an operational audit every year
(examples: property & evidence, case clearance,
response times, weapons/tools/other critical
property inventory, etc.).
• Ensure that public infrastructure, roads,
sidewalks, and utilities, are well-maintained
and in good condition to facilitate smooth
transportation and access to businesses.
• Continue to develop and implement disaster
preparedness plans to minimize disruptions to
businesses during emergencies and support
recovery efforts.
• Complete necessary testing and monitoring
of city water to ensure all State and Federal
guidelines are met.
• Install new water lines in identified
neighborhoods to meet updated fire flow
requirements.
• Explore groundwater recharge
opportunities to protect groundwater
supplies.
• Maintain 24/7 reliable water system
operation for the community.

Community Safety
Safety
Basis of Accounting and Budget
Basis of accounting and budget refers to the concept of recognizing the time a transaction has occurred for the purpose of recording that transaction. Below is a description of the various fund descriptions and the related basis of accounting used for both the budget and the City’s annual financial report.

Governmental Funds:

The City’s governmental funds use a modified accrual basis of budgeting and accounting. Revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a related liability is incurred, as under accrual accounting.

Proprietary Funds and Fiduciary Funds:

The City’s proprietary funds or enterprise funds use a full accrual basis of budgeting and accounting, which recognizes revenues when earned, and expenses are recorded when a
liability is incurred. The budget is prepared on the same basis as the City’s annual financial statements. The fiduciary funds are treated according to the nature of the fund. Agency funds are custodial in nature (assets equal liabilities) and do not measure results of operations. Fiduciary funds use a modified accrual basis.

The City’s fund structure contains the following funds:

1. General Fund

2. Recreation Fund (Senior
Center & Pool)

3. Special Revenue Fund –
Transportation

4. Special Revenue Fund –
Measure E Public Safety

5. Enterprise Fund

6. Development Impact Fees

7. Risk Management/Internal Service Fund

8. Grant Fund

9. Finance Authority

10. Redevelopment Successor Agency

11. Landscape and Lighting District 93-01

12. Community Facilities Districts

13. Economic Stabilization

14. CalPERS UAL

15. Equipment Reserve
Major fund summaries:

1. General Fund and Recreation Funds: The General Fund is the chief operating fund of the City. This fund accounts for the normal activities of the City (i.e. police, public works, general government, etc.). The major revenue sources for this fund are tax levy, intergovernmental revenues, licenses and permits, fines and forfeiture, interest income and charges for services. The major expenditures for this fund are public safety, public works, building inspections and general government. The Recreation Fund is a sub-set of the General Fund, which funds of the Senior Center and Crandell Swim Complex, along with revenues from fees for service and JPA reimbursements.

2. Special Revenue Fund - Transportation: The Special Revenue Fund is comprised of revenues from state and local government programs such as: Highway User Tax revenues (Gas Taxes from California Senate Bill 1), and Local Transportation Funds 3, and 8, and Measure C (County funds for road and sidewalk repair). The Special Revenue Fund accounts for the maintenance and improvement of the City’s roads, streets, sidewalks, and traffic-related improvement projects.

3. Special Revenue Fund – Measure E Public Safety: 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).

4. Enterprise Funds: The Enterprise Fund is generally supported by fees for services from three separate individual funds, including:
- Water utility
- Solid waste, recycling, green waste, and street sweeping charges - Ambulance charges
through an enterprise fund has the advantage of allowing the public to see how much it costs to provide services, and why the fees are set at certain levels.

5. Risk Management/Internal Service Funds: The Internal Service Funds is a newly created fund that was established to account for any activity that provides services/goods to other funds and departments. The City’s Internal Fund comprises of the risk management expenses and revenues that each department/fund incurs on an annual basis. The primary expenditures to this account are for worker’s compensation premiums and general liability insurance premiums.

6. Grant Funds: The City’s Grant Fund includes various local and federally funded community improvement projects such as Community Development Block Grants, road/sidewalk repairs, and clean air/sustainable community Grants. Grant funds are also supplemented by matching City funds.

7. Capital Improvement Fund: City staff determines capital improvement investment based on community need to proactively address citizens’ concerns, invest in the City’s infrastructure, and to provide new quality of life advancements that enhance Kingsburg. City staff provides a Capital Improvement Plan (CIP) on an annual basis that serves as a five-year plan for planning processes. Capital improvement projects include infrastructure repair/improvements, equipment purchases, economic development initiatives and programs, and more. This fund includes budgets from the General
Fund, Pool, Federal Grants, Local
Transportation, Measure C, Water and
Ambulance Enterprise.

CITY OF KINGSBURG

PERSONNEL SUMMARY
FISCAL YEAR 2024-25
2022-2023 2023-2024 2024-2025
Proposed
DEPARTMENT POSITION Prior Year Current Year Budget
CITY COUNCIL Mayor Elected 1.00 1.00 1.00
Council Members Elected 4.00 4.00 4.00
Total, City Council 5.00 5.00 5.00
CITY MANAGER City Manager Management Intern
Total, City Manager
Full-time
Part-time

1.00 0.57

1.57 1.00

0.40 1.40

1.00 0.45

1.45 CITY CLERK City Clerk Full-time 1.00 1.00 1.00
Total, City Clerk 1.00 1.00 1.00
FINANCE Finance Director Full-time 1.00 1.00 1.00
Accountant
Account Clerk III
Full-time
Full-time

1.00 -

1.00 1.00

1.00 1.00
Account Clerk I Full-time 1.00 1.00 1.00
Payroll Specialist Full-time 1.00 1.00 1.00
Account Clerk II Full-time 1.00 2.00 2.00
Clerical Part-time - - -
Total, Finance 5.00 7.00 7.00
HUMAN RESOURCES Director of Administrative Services
Account Clerk I/Human Resources
Full-time
Part-time

1.00 0.37

1.00 0.64

1.00 0.45
Total, Human Resources 1.37 1.64 1.45
COMMUNITY DEVELOPMENT Community Development Director Full-time 1.00 1.00 1.00 Building Official Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Neighborhood Improvement Officer Part-time 0.71 0.45 0.48 Total, Community Development 3.71 3.45 3.48
COMMUNITY SERVICES Community Services Director Full-time 1.00 1.00 1.00 Lifeguards & Instructors Part-time 2.60 1.69 2.26
Summer/After School Leaders Part-time 3.59 0.00 0.00
Total, Community Services 7.19 2.69 2.26
POLICE Chief Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Sergeants Full-time 4.00 4.00 5.00
Officers Full-time 18.00 18.00 19.00
Records Supervisor Full-time 1.00 1.00 1.00
Police Services Technician Full-time 2.00 2.00 2.00
Lieutenant Full-time - 1.00 2.00
Total, Police 27.00 27.00 27.00
FIRE & AMBULANCE Chief Full-time 1.00 1.00 1.00
Fire Captain/Paramedics/EMT Full-time 3.00 3.00 3.00
Firefighters/Engineers
Administrative Assistant
Full-time
Full-time

15.00 1.00

15.00 1.00
Reserve Officers/Non-Safety
Management Intern
Part-time
Part-time

2.50 1.16 2.16

0.45 Total, Fire & Ambulance 22.50 21.16 22.61
PUBLIC WORKS Director of Public Works
Superintendent
Full-time
Full-time

1.00 1.00

1.00 1.00
Maint Worker III Full-time 3.00 3.00 3.00
Maint Worker II Full-time - - -
Maint Worker I Full-time 2.00 2.00 2.00
Mechanic Full-time 0.00 0.00 0.00
Water Operator
Trolley Driver
Full-time
Part-time

3.00 0.00

4.00 0.04
Total, P.W. Admin & Engin 11.00 11.00 11.04
SENIOR CENTER Nutrition Coordinator Part-time 1.65 1.45 1.88 Total, Senior Center 1.65 1.45 1.88
TOTAL-ALL DEPARTMENTS Full-time 70.50 72.00 72.00
Total Employees (F.T.E.)* Part-time 11.99 5.79 8.17

86.99 77.79 80.17
GRAND TOTAL Elected 5.00 82.79 5.00
* Full time equivalent

91.99 82.79 85.17
2024-2025 City of Kingsburg Budget Schedule
January 2024
22 Regular Finance Committee meeting. Recommendations for mid-year 2023-2024 adjustments made to City Council.

February 2024
5 Begin personnel costing worksheets and 2023-2024 year-end revenue projections. 7 Regular City Council meeting. 2024-2025 budget schedule approved by the City Council. 13 2024-2025 Capital Improvement Plan (CIP) documents distributed to department heads for review and update.
26 Regular Finance Committee meeting. Possible Recommendations for mid-year 2023-2024 adjustments made to City Council.

March 2024
21 Capital improvement project (CIP) department requests with supporting documentation due to Finance Director for review.
25 Regular Finance Committee meeting.

April 2024
2 Personnel costing worksheets and 2023-2024 revenue projections due from Finance Director.
9 Department Heads complete 2023-2024 year to date and year end revenue and expenditure projections. Department budget requests 2024-2025 due from Department Heads. 15-30 Departmental meetings to discuss individual projections and 2024-2025 operational and CIP requests.
22 Regular Finance Committee meeting.

May 2024
1 City Council approval of budget guidelines and parameters; review of City Financial Policies.

Review and consideration of capital improvement projects. 14 Measure E Public Safety Tax Oversight Committee meeting to review 2023-2024 expenditures and 2024-2025 proposed budget. (Final Date TBD by Committee) 15 City Council review and consideration of special funds (Measure E, CalPERS, Economic Development)
30 Distribution of the City Manager’s recommended budget.

June 2024
5 First reading of City Manager’s recommended budget to the City Council. 19 Public hearing, final consideration, and approval of 2023-2024 All-Funds City Budget. Final budget to include organizational goals guided by Strategic Planning initiatives. * Please note that regular Council meeting dates (1st and 3rd Wednesdays) often include discussion on individual funds, capital improvement, etc.). This is intended to be an outline to help guide discussion but is subject to change.

March 20, 2024
Pension Funding
Contributions
(Employer and
Employee, calc’d by
Actuary)
Interest Earnings
(estimated by
CalPERS – can be
extremely volatile)
What Goes into Employer Contribution Requirements
Contribution Requirements
3 Member
Information
Benefit Provisions
Calculations
Actuarial Assumptions
and Methods
$
qx
Actual Experience
Contribution
Requirements

PERS Activity • Financial crisis saw total funded status drop from 101% in FY07 to 61% in FY09. • January 1, 2013 – Pension Reform (PEPRA) takes effect for all new hires. • Dec 2016 – CalPERS board lowers discount rate to 7.0%, phased in over 3 years. • FY21 – 21.3% ROI triggers automatic discount rate reduction; adds ~$85B in value, funded status jumps ~10%. • CalPERS Board affirms 6.8% discount rate.
• Fund loses 6.1% in FY2022; first loss since Great Recession. • CalPERS reports initial return of 5.8% in FY23.

How Did We Get Here?
• Investment losses (Great Recession)
• CalPERS Contribution Policy
• Enhanced Benefits
• Demographics & Assumption Changes
Kingsburg CalPERS
Pension Plans
The City maintains six pensions plans for its
employees
• Classic Miscellaneous Employees
• Classic Police Safety Employees
• Classic Fire Safety Employees
• PEPRA Miscellaneous Employees
• PEPRA Safety Police Employees
• PEPRA Safety Fire Employees
Pension Reform
• CA Public Employee’s Pension Reform (PEPRA) approved in 2012, into effect 1/1/13
• Reduced benefits for new members (non-safety): 2% @ 62 • Created new maximum benefit for safety
• Lower cap of salary that is pensionable ($151,446 for 2024; $345,000 Classic) • Required employees to share equally in cost
• Disallowed Employer-Paid Member Contributions
• Required Three-Year Final Compensation Calculation (No 1 year bump) • Placed restrictions on retirees returning to work for CalPERS agency; Max. hours worked, etc.

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)
Normal Costs (Payroll of Active Employees)
Employee Contributions (Normal Costs):

1. Implemented Pension Reform: All PEPRA Employees are required to pay 50% of their normal cost per law. For FY24, employee contribution rates increased 1% for MISC. and .75% for Public Safety (PEPRA employees only).

2. Police CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Police normal cost for FY22 is 31.99% of payroll, meaning employees pay ~37% of normal contribution rate (city picks up 63%).

3. Fire CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Fire normal cost for FY22 is 31.99% of payroll, meaning employees pay ~37% of normal contribution rate (city picks up 63%).

4. Misc. CLASSIC members contribute ~7% of normal cost rate (total percentage of payroll is ~18.81%); equates to ~37% of normal contribution rate (city picks up 63%). - These numbers have been shifting toward more contributions from the employer, the split had been closer to 40/60.

Unfunded Accrued Liability
• UAL Annual Payment
o Calculated annually by CalPERS
o Changes each year based upon actuarial factors
 Investment Return
 Mortality Rates
 Number of Retirees
o Mortgage balance with a moving target.
o Annual payments made in July of each year or monthly. Lump sum prepayment saves one month of interest.

The highlighted columns are what we would have paid in those years without making the Additional Discretionary Payments (ADPs).

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 Steps to Address
Council Policy of 70% of surplus funding to be allocated to the UAL Fund
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.

Employee Cost Sharing
• Safety employees pay 12% of their share (9% is normal cost)
• Offsets a portion of employer costs
• Provides internal equity between bargaining groups of overall contribution percentages (CLASSIC)
Prepay UAL in July each year
• ~$25K savings in FY24
Steps to Address
Additional Discretionary Payments – similar to making an additional mortgage payment on your home
Made Additional Discretionary Payment (ADP) for UAL:
• $850,000 in Oct. 2019
• $750,000 in Dec. 2021
Payments made from UAL waterfall account.
Payment made to long-term plans (largest savings)
$1.6M total ADPs provides estimated interest savings totaling $1.8M (including payments).
16 Next Steps…
• Await Updated June 30, 2023, Actuarial Documents (Aug. 2024). • Continue to monitor CalPERS returns (2023 much better year than 2022). • FY 2022-23 estimated 5.8% total fund annual investment rate of return. • Utilize ADPs and fund savings to offset rising contributions.

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 2,182,433 6,985,105 6,779,907 - 181,500 6,961,407 2,206,131 1.09%

RECREATION
021 Pool (145,227) 293,900 238,024 - 55,000 293,024 (144,351) 0.60% 022 Senior Center (199,393) 215,000 159,735 - - 159,735 (144,129) 27.72% TOTAL, RECREATION (344,620) 508,900 397,760 - 55,000 452,760 (288,480) 16.29%

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 6,829,780 2,625,640 2,593,269 41,730 337,124 2,972,123 6,483,297 -5.07% 319 Solid Waste (328,239) 3,373,865 3,310,958 - 45,000 3,355,958 (310,331) 5.46% 320 Ambulance/Fire 68,775 4,446,545 4,082,057 48,638 228,000 4,358,694 156,626 -127.74% TOTAL, ENTERPRISE 6,570,316 10,446,051 9,986,283 90,368 610,124 10,686,775 6,329,592 -3.66%

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 $ 26,635,858 $ 27,516,919 $ 26,247,319 $ 90,368 $ 3,343,805 $ 29,681,491 $ 24,471,286 -8.13%

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
$2,182,433 $2,206,131

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 2,182,433 (145,227) (199,393) 1,837,813 Revenues:

Taxes 5,634,951 5,634,951
Licenses, Permits and Fees 597,750 597,750
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 55,000 136,930
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 6,985,105 293,900 215,000 7,494,005
Expenses:

Wages & Benefits 4,431,298 92,968 123,209 4,647,475
Maintenance and Operation 1,700,609 145,056 36,526 1,882,191 Debt Service -
Capital Outlay 181,500 55,000 236,500
Transfers Out 648,000 648,000
Total Expenses 6,961,407 293,024 159,735 7,414,167
Projected Net Result 23,698 876 55,265 79,838
Projected Fund Balance, June 30, 2025 2,206,131 (144,351) (144,129) 1,917,650

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 $ 814,362 $ 597,750 -14.53% Fines and Penalties $ 5,023 $ 17,327 $ 6,696 $ 5,000 $ 19,965 $ 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 $ 128,800 $ 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 $ 7,322,139 $ 6,985,105 -3.39%

EXPENDITURES
Wages & Benefits $ 3,674,575 $ 4,102,588 $ 4,062,216 $ 4,178,009 $ 4,224,377 $ 4,431,298 6.06% Maintenance and Operation $ 1,775,780 $ 1,627,829 $ 1,690,605 $ 2,021,726 $ 1,638,461 $ 1,700,609 -15.88% Debt Service $ 4,355 $ - $ - $ - $ - $ -
Capital Outlay $ 296,994 $ 203,249 $ 391,539 $ 701,418 $ 728,517 $ 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 $ 7,189,355 $ 6,961,407 -7.17% Net Revenue/(Expenditures) $ 822,532 $ (142,901) $ 806,537 $ (277,386) $ 132,784 $ 23,698 -108.54% Changes in Fund Balance $ 116,862 $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 939,394 $ (142,901) $ 806,537 $ (277,386) $ 132,784 $ 23,698 Beginning Fund Balance July 1 $ 2,019,462 $ 2,958,857 $ 1,983,518 $ 2,049,649 $ 2,049,649 $ 2,182,433 6.48% 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 $ 2,182,433 $ 2,206,131 24.48% 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. 70%
27%
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 232,173 234,654 223,919 215,000 220,000 211,000 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 327,868 612,724 391,829 280,000 330,000 255,000 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 18,000 7,500 Plan Check Fee 414,168 173,697 111,339 106,500 139,080 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 34,000 24,000
Fines and Penalties
Police Fines 5,023 17,188 6,236 5,000 8,700 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 $ 7,322,139 $ 6,985,105

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 $ 186,000 $ 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 $ 330,000 $ 255,000 -8.93% 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 $ 18,000 $ 7,500 -51.61% 001-0000-431-0135 PLAN CHECK FEE $ 331,697 $ 171,517 $ 109,839 $ 105,000 $ 114,000 $ 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 $ 34,000 $ 24,000 20.00% 001-0000-432-0101 POLICE FINES $ 5,023 $ 17,188 $ 6,236 $ 5,000 $ 8,700 $ 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 $ 7,322,139 $ 6,985,105 -3.28% Revenues $ 7,029,237 $ 7,363,205 $ 8,226,302 $ 7,221,767 $ 7,322,139 $ 6,985,105 -3.28% Expenses $ 6,210,096 $ 7,506,105 $ 7,419,765 $ 7,499,153 $ 7,189,355 $ 6,961,407 -7.17% $ 819,141 $ (142,901) $ 806,537 $ (277,386) $ 132,784 $ 23,698 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 $ 14,800 $ 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 $ 15,993 $ 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 $ 38,207 $ 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 $ 102,500 $ 95,000 4.40% TOTAL, CITY ATTORNEY $ 61,324 $ 53,115 $ 80,007 $ 91,000 $ 102,500 $ 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 $ 26,000 $ 30,000 20.00% 001-1400-519-5320 EDUCATION ASSISTANCE PROGRAM $ - $ - $ 7,842 $ 6,500 $ 5,000 $ 5,500 -15.38% 001-1400-519-5340 MISCELLANEOUS $ 11,724 $ 5,401 $ (6,625) $ 6,000 $ 6,300 $ 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 $ 451,141 $ 440,654 -4.88% 001-1400-519-5701 CAPITAL OUTLAY $ 45,438 $ 6,188 $ 7,628 $ 20,000 $ 44,500 $ 12,000 -40.00% 001-1400-519-5708 COMPUTER REPLACEMENTS $ 5,306 $ - $ 6,087 $ 5,500 $ 2,500 $ 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 $ 498,484 $ 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 $ 1,299,625 $ 922,154 -28.00% City Manager
001-1600-519-5101 SALARIES $ 176,379 $ 246,875 $ 204,856 $ 199,781 $ 233,000 $ 233,129 16.69% 001-1600-519-5104 MANAGEMENT INTERN $ 11,252 $ 16,088 $ 17,929 $ 21,000 $ 19,000 $ 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 $ 302,614 $ 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 $ 307,696 $ 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 $ 28,000 $ 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 $ 180,520 $ 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 $ 191,891 $ 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 $ 38,000 $ 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 $ 250,949 $ 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 $ 21,184 $ 25,520 72.90% TOTAL MAINT. & OPERATIONS $ 32,360 $ 18,659 $ 38,029 $ 51,653 $ 41,084 $ 45,430 -12.05% TOTAL, FINANCE $ 232,002 $ 226,316 $ 260,731 $ 289,973 $ 292,033 $ 296,434 2.23% 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 $ 30,000 $ 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 $ 359,052 $ 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 $ 3,750 $ 3,750 175.93% 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 $ 235,000 $ 240,000 14.29% 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 $ 235,312 $ 248,723 0.23% 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 $ 636,364 $ 674,583 -6.63% 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 $ 16,000 $ 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 $ 154,803 $ 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 $ 433,625 $ 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 $ 6,800 $ 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 $ 68,061 $ 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 $ 94,579 $ 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 $ 20,000 $ 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 $ 145,324 $ 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 $ 203,855 $ 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 $ 4,224,377 $ 4,431,298 6.06% TOTAL MAINT. & OPERATIONS $ 1,779,171 $ 1,627,829 $ 1,690,605 $ 2,021,726 $ 1,638,461 $ 1,700,609 -15.88% TOTAL DEBT SERVICE $ 4,355 $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 296,994 $ 203,249 $ 391,539 $ 701,418 $ 728,517 $ 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 $ 7,189,355 $ 6,961,407 -7.17% 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, 11%
City of Kingsburg General Fund
Revenue Estimates
2023-2024
Property Tax
22%
Sales Tax
22%
Motor Vehicle
In-Lieu
22%
Other Taxes
15%
Licenses,
Permits & Fees

8.56%
Transfer In
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
$7,322,139
$6,985,105

DOLLARS

FISCAL YEARS
General Fund Revenue Trend

Police
49%
City Council & Admin
24%
Planning & Building
10%
Fire
8%
City of Kingsburg General Fund
Expenditures
2024-2025
Estimates
Police
42%
City Council &
Admin
29%
Planning & Building
9%
Public Works
9%
Community Service
6%
Fire
5%
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 45,430 - - - 296,434
Administrative Services 1.50 223,221 16,611 - - - 239,832 Community Development 2.50 383,860 248,723 - 42,000 - 674,583 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 $ 1,700,609 $ - $ 181,500 $ 648,000 $ 6,961,407 2023-24 FUND TOTAL (ESTIMATED) 31.89 $ 4,224,377 $ 1,638,461 $ 728,517 $ 598,000 $ 7,189,355 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 $ 15,993 $ 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 $ 38,207 $ 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 $ 102,500 $ 95,000 4.40% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 61,324 $ 54,781 $ 81,588 $ 91,000 $102,500 $ 95,000 4.40% $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
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 $ 451,141 $ 440,654 -4.88% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 193,674 $ 51,851 $ 71,877 $ 467,418 $ 498,484 $ 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 $ 1,299,625 $ 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 $ 302,614 $ 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 $ 307,696 $ 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 $ 180,520 $ 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 $ 191,891 $ 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 $ 250,949 $ 251,004 5.32% Maintenance and Operation $ 32,360 $ 18,659 $ 38,029 $ 51,653 $ 41,084 $ 45,430 -12.05% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 232,002 $ 226,316 $ 260,731 $ 289,973 $ 292,033 $ 296,434 2.23% $-
$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
85%
15% 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 $ 359,052 $ 383,860 -1.65% Maintenance and Operation $ 415,931 $ 473,788 $ 247,880 $ 248,153 $ 235,312 $ 248,723 0.23% 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 $ 594,364 $ 674,583 -6.63% $-
$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
57%
37%
6%
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 $ 154,803 $ 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 $ 433,625 $ 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 $ 68,061 $ 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 $ 94,579 $ 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 $ 145,324 $ 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 $ 203,855 $ 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 $ 26,000 $ 30,000 20.00% Capital Outlay
TOTAL EXPENDITURES $ 750 $ 26,600 $ 11,330 $ 25,000 $ 26,000 $ 30,000 20.00% Net Revenue/(Expenditures) $ 23,600 $ 2,695 $ 17,802 $ 3,000 $ 8,000 $ 1,000 -66.67% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Bala $ 23,600 $ 2,695 $ 17,802 $ 3,000 $ 8,000 $ 1,000 -66.67% Beginning Fund Balance July 1 $ - $ 23,600 $ 26,295 $ 44,097 $ 44,097 $ 52,097 18.14% Ending Fund Balance June 30 $ 23,600 $ 26,295 $ 44,097 $ 47,097 $ 52,097 $ 53,097 12.74% 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
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

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
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 $ - -100.00% 106-6200-549-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ - $ - $ - $ 65,000 106-6200-549-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ - $ - $ - $ 10,000 106-6200-549-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ - $ - $ - $ 10,000 106-6200-549-5113 OVERTIME PUB ED $ - $ - $ - $ - $ - $ 5,000 106-6200-549-5106 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 $ - $ - $ -

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
106-6200-549-5718 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% 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
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 6,829,780 (328,239) 68,775 6,570,315 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 58,000 32,480 - 90,480
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 1,714,312 3,003,121 1,463,437 6,180,870 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 2,972,123 3,355,958 4,358,694 10,686,775 Net Result (346,483) 17,908 87,851 (240,724)
Projected Ending Fund Balance, June 30, 2025 6,483,297 (310,331) 156,626 6,329,591

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 $ 11,042,779 $ 10,686,775 $ 1,044,829 $ (2,962,258) $ (2,665,761) $ 65,410 $ (759,664) $ (240,724)

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 $ 47,099 $ 58,000 87.10% 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 $ 1,932,555 $ 1,714,312 -20.16% 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 3,616,717 2,972,123 -22.54%

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% 319-9100-549-5261 LIABILITY INSURANCE $ 18,769 $ 25,516 $ 30,611 $ 39,868 $ 39,868 $ 60,235 51.09%

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
319-9100-549-5262 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 $ 26,375 $ 32,480 96.85% 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 $ 2,842,137 $ 3,003,121 14.96% 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 $ 3,114,380 $ 3,355,958 16.13%

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 $ - -100.00% 320-6100-539-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ - $ - $ - $ 175,000 320-6100-539-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ - $ - $ - $ 15,000 320-6100-539-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ - $ - $ - $ 20,000 320-6100-539-5113 OVERTIME PUB ED $ - $ - $ - $ - $ - $ 6,000 320-6100-539-5105 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 $ - -100.00% 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
320-6200-539-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ - $ - $ - $ 69,000 320-6200-539-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ - $ - $ - $ 6,700 320-6200-539-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ - $ - $ - $ 8,100 320-6200-539-5113 OVERTIME PUB ED $ - $ - $ - $ - $ - $ 6,200 320-6200-539-5105 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% 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 $ 6,524,630 $ 6,180,870 -29.53% 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 $ 11,042,779 $ 10,686,775 -17.12% 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 $ 11,042,779 $ 10,686,775 -17.12% $ 296,547 $ (36,946) $ (2,665,761) $ 65,410 $ (759,664) $ (240,724) -468.02%

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 $ 1,932,555 $ 1,714,312 -20.16% 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 $ 3,616,717 $ 2,972,123 -22.54% Net Revenue/(Expenditures) $ 51,995 $ 114,767 $ (3,096,202) $ (1,129,835) $ (1,040,458) $ (346,483) -69.33% 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) $ (1,040,458) $ (346,483) -69.33% Beginning Fund Balance July 1 $ 10,777,105 $ 10,837,213 $ 10,950,048 $ 7,870,237 $ 7,870,237 $ 6,829,780 -13.22% Ending Fund Balance June 30 $ 10,829,098 $ 10,950,048 $ 7,870,237 $ 6,740,402 $ 6,829,780 $ 6,483,297 -3.81% Adjustment to Fund Balance $ 8,115 $ - $ - $ - $ - $ -
Adjusted Ending Fund Balance $ 10,837,213 $ 10,950,048 $ 7,870,237 $ 6,740,402 $ 6,829,780 $ 6,483,297 -3.81% $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 $ 2,842,137 $ 3,003,121 14.96% 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 $ 3,114,380 $ 3,355,958 16.13% Net Revenue/(Expenditures) $ (235,597) $ (29,218) $ 324,826 $ 322,027 $ 117,853 $ 17,908 -1698% Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ (235,597) $ (29,218) $ 324,825 $ 322,027 $ 117,853 $ 17,908 -94.44% Beginning Fund Balance July 1 $ (506,101) $ (741,698) $ (770,916) $ (446,091) $ (446,091) $ (328,239) -26.42% Ending Fund Balance June 30 $ (741,698) $ (770,916) $ (446,091) $ (124,064) $ (328,239) $ (310,331) 150.14% Adjustment to Fund Balance
Adjusted Ending Fund Balance $ (741,698) $ (770,916) $ (446,091) $ (124,064) $ (328,239) $ (310,331) 150.14% $-
$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

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 $ - $ 1,932,555 $ - Fiber Optic Loan-Gral Fund $ - $ - $ 1,833,037 $ 271,918 $ 271,918 $ - TOTAL EXPENDITURES $ - $ - $ 2,833,037 $ 271,918 $ 2,204,473 $ - Net Revenue/(Expenditures) $ - $ - $ (2,833,037) $ (271,918) $ (2,178,747) $ 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) $ (2,178,747) $ 54,000 Beginning Fund Balance July 1 $ - $ - $ - $ (1,833,037) $ (1,833,037) $ (4,011,783) Ending Fund Balance June 30 $ - $ - $ (1,833,037) $ (2,104,955) $ (4,011,783) $ (3,957,783) 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.

Annually, the City uses a needs-driven approach to develop its initial Capital Improvement Plan (CIP). The proposed organizational process for developing the CIP involves the following steps:

Step 1: Organize the Process
Staff meets to establish the administrative and policy framework within which the CIP process would operate. Individual department heads develop capital requests based upon the City’s adopted Strategic Planning goals. Council adopts an annual budget schedule that outlines the key dates for budget development.

Step 2: Develop Project Requests
All department heads submit proposed capital improvement projects. Forms are made available that allow for the required criteria to be submitted in a standard format. The department heads develop the proposed projects based on a realistic assessment of need.

Because the City does not have sufficient funding capacity to meet all the capital needs, priorities are set. Departments that submit proposals typically will rank their own projects.

A project’s desirability depends on several factors – not only the project itself, but also on how it’s accomplished, where it may be located, how much it costs and its funding source.

Step 3: Present Departmental Projects
The objective is to put together a CIP that is sensitive to the policies that have been adopted and contained projects that related to organizational objectives.

Step 4: Screen, Evaluate and Prioritize Projects
The most difficult task for staff normally occurs when evaluating and prioritizing the projects submitted for approval. This is a critical component of the CIP process. Project selection must correspond to the amount of money assumed available for capital spending.

Shrinking funds and rising costs incurred in maintaining and rehabilitating deteriorating infrastructure make the process of selecting the most vital capital projects even more crucial and difficult. The merits of each project must be judged against the policies and criteria of the CIP process. Does the project conform in terms of location, size, service provided, relation to its service area, effect on land use patterns, and relation to public policy and community goals? More than merely a technical process, prioritization involves value preferences, policy choices and political actions. Throughout the examination of the proposed projects, staff attempts to overcome some inherent problems in the CIP process:

A. Government projects are difficult to evaluate because of their diversity and the fact that many, essentially, are not comparable. Individual CIP project requests reflect the need to serve different constituencies and diverse community values. Staff must attempt to reconcile and balance conflicting project needs across a wide array of requests.

B. Staff must continually approach the decisions required in this process rationally and analytically. While conflicting interests within the political process are acknowledged, staff must attempt to develop a plan that provides the most benefit to the entire community.

C. It is inevitable that the number of projects requested exceeds available funding. In the endeavor to provide better service to the community, departments often propose capital projects that, unfortunately, go unfunded. These projects are not dismissed, but rather are placed in the 5-year plan that is evaluated each year.

The initial review (evaluation of project impact) takes place without regard to funding availability and focuses on policies and the objectivity and judgment based on input from staff. In addition to strategic goals, staff also considers the following impacts of projects:
• Fiscal consequences.
• Health and safety effects.
• Community economic effects.
• Environmental, aesthetic, and social
effects.
• Feasibility
• Implications of deferring the project
• Amount of uncertainty and risk.

Next, the projects are placed into the appropriate funding priority group in relation to their necessity or urgency. Staff has established the following classification system to prioritize proposed projects:

Priority A - Essential
Urgent, high-priority projects that are necessary. These include projects that are required to complete a major public improvement; projects that would address an emergency, or remedy a condition dangerous to public health, welfare, and safety, projects that would provide facilities for a critically needed community plan; projects needed to correct an inequitable distribution of public improvements in the past and projects vital to the economic stability of the City. A special effort is made to find sufficient funding for all of the projects in this group.

Priority B - Desirable
High-priority projects that should be addressed as funding becomes available. These include projects that have a justifiable benefit for the community and have the validity of planning and timing that have been credibly established.

Priority C - Acceptable
Worthwhile projects to be considered if funding is available. These are projects that are adequately planned, but not absolutely required, and could be deferred to a subsequent year if budget reductions are necessary.

Priority D - Deferrable
Low-priority projects which are desirable but not essential and can be postponed without detriment to the provision of other services.

In addition, projects may be eliminated from consideration if it is determined that they no longer provide for a valid community need or are unnecessary for City operations.

Step 5: Select Projects
In the end, the availability of funds each year, as approved by the Council upon the recommendation of the City Manager, determines the number of projects that are funded.

As with the measurement of project impacts in Step 4, placing projects in priority groupings relies on the judgment of staff, and is not a completely objective process. The criteria used are not subject to precise measurement. This judgment is not arbitrary and is done within the context of the plans, policies and the goals of the organization.

Step 6: Prepare and Adopt the CIP
In Step 2 of the process, broad criteria are established to help staff plan capital improvement projects. As the process continues, and increasingly detailed information emerges, projects may be added, altered, or abandoned. Eventually, staff arrives at a final list of projects that is submitted to the residents and Council for review. Acceptance is not a commitment to finance the approved projects. Ultimately, approval of the final budget is the policy action that allocates funding to the capital improvement plan.

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
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
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
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

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
Debt Service Overview
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The total City debt is $3,037,289. and the total estimated actual value of property is $927,938,110. Following are the City's debt service funds.

KINGSBURG JOINT POWERS AUTHORITY BONDS
The Kingsburg Joint Powers Authority (“JPA”) was established in 2015 through a Joint Exercise of Powers Agreement between the City and the Kingsburg Industrial Development Authority (the “Authority”). The formation of the JPA was approved by the City Council who is also designated as the Board of Directors for the JPA.

The purpose of the JPA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of acquiring, constructing, or improving and equipping capital improvements (projects) for the City and the Authority. The City set up the JPA to act as a financing/lending type institution only.

S&P Global Credit Rating Update
S&P Global Ratings completed a credit rating review early in FY2024. On December 6, 2023 they issued a statement including the following:
• S&P Global Ratings raised its underlying rating to 'AA-' from 'A+' on the Kingsburg Joint Powers Authority, Calif.'s lease revenue refunding bonds issued for the city of Kingsburg. • The raised rating reflects S&P’s view of the city's recent strong financial performance, which continues to support its historical trend of maintaining very strong available fund balances, as well as its continuing economic growth and the long-term decline in its debt burden. • The outlook is stable.

Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project
On May 14, 2015, the City issued $2,700,000 in lease revenue bonds with interest rates range from 2.0% to 3.5% payable semi-annually. The bonds were to refund $2,685,000 of outstanding Kingsburg Public Financing Authority 2004 Lease Revenue Bonds, Fire Department Facilities. These bonds are payable from fees for ambulance services. The principal payments in amounts from $140,000 to $180,000 are due annually through fiscal year 2034. At June 30, 2024 bonds outstanding amount to $1,580,000.

Annual debt service requirements to maturity for Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project at June 30, 2024 are as follows:

Fiscal Year Ending Principal Interest Total
2025 140,000 48,637 188,637
2026-2030 750,000 180,481 930,481
2031-2034 690,000 49,175 739,175
$1,580,000 $278,293 $ 1 ,858,293
CIEDB Water Loan
On August 31, 2004, the City, as purchaser, entered into an installment sale agreement with the California Infrastructure and Economic Development Bank (CIEDB), as seller, of a water system upgrade. As part of the agreement, CIEDB agreed to design, acquire and construct the project for, and sell the project to, the purchaser. In order to implement these provisions, the CIEDB appointed the City as its agent for the purpose of such design, acquisition and construction. The agreement after the 2011 amendment, in the amount not to exceed $3,147,396, bears interest at 2.98% with semi-annual payments on August 1 and February 1.

Linder the terms of the agreement, CIEDB issued tax-exempt bonds to be used for the funding of the project.

At June 30, 2024, the loan outstanding amounts to $1,457,289.

Annual debt service requirements for the CIEDB Water Loan at June 30, 2024 are as follows:

Fiscal Year Ending Principal Interest Total
2025 113,898 41,730 155,628
2026 117,293 38,286 155,579
2027-2031 641,023 136,054 777,077
2032-2035 585,075 35,510 620,585
$1,457,289 $251,580 $1,708,869
2023 Equipment Lease-Purchase Agreement-Solar Improvements On October 12, 2023, the City, as purchaser, entered into an installment sale agreement with Flagstar Bank, as seller, of various energy conservation measures, consisting mostly of solar improvements located at wells 13 & 16, the Police Department, and the Public Works Yard. The par amount of the 2023 Lease is $3,274,000. The 2023 Lease produced a total project fund amount of $3,573,134 which includes a City cash contribution of $601,708. The all-in true interest cost is 4.98%. The 2023 Lease begins paying semi-annual interest payments on May 1,2024 and semi-annual principal payments on November 1, 2025.

The 2023 Lease includes 18 month of capitalized interest through May 1, 2025. Capitalized interest will make these interest payments through this time. The average fiscal year debt service is $268,358. The final maturity of the 2023 Lease is May 1, 2038. Due to the 20-year amortization, the City will be required to either pay off the loan in full or refinance the outstanding balance at year 15.

Annual debt service requirements for the 2023 Equipment Lease-Purchase Agreement-Solar Improvements at June 30, 2024 are as follows:

Fiscal Year Ending Principal Interest Total
2025 0 156,170 156,170
2026 113,000 154,834 267,834
2027-2031 656,000 686,522 1,342,522
2032-2043 2,505,000 849,508 3,354,508
$3,274,000 $1,933,271 $5,207,271
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

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
Successor
Agency Total
Actual Fund Balance,
June 30, 2023 $ 71,723 $ 71,723
Estimated Beg Fund Balance,
June 30, 2024 $ 71,723 $ 71,723
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 $ 71,723

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, 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, 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.
0%0%

EXPENSES
Maintenance and Operation
Debt Service
0%

REVENUES
Tax Increment
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 $ 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)

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 $ - $ - $ 207,408 $ - $ - $ - $ - 760-9100-549-5506 TRANSFER TO FIRE DEP FUND $ - $ - $ 108,963 $ - $ - $ - $ - COMMUNITY FACILITIES DISTRICT $ 6,000 $ 5,005 $ 326,151 $ - $ 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 $ - $ - $ 25,000 $ 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 $ - $ - $ 25,000 $ - $ - $ - $ 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 $ - $ - $ 50,000 $ 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 $ - $ - $ - $ - $ - $ - $ 2,357 760-9125-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ - $ - $ - $ 7,072 760-9125-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ - $ - $ - $ 4,715

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
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

CITY OF KINGSBURG

ASSESSMENT DISTRICT FUND

BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2024/25
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 $ 7,850 $ 112,247 $ 8,358 $ 8,358 -92.55% Transfer out to General Fund $ - $ - $ 83,560 $ - $ 87,738 $ 89,467 Transfer out to Water Fund $ - $ - $ 16,393 $ 16,151 $ 16,508 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 $ - $ 0 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

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ 3,063 $ 9,400 $ 12,814 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ - $ - $ - $ 12,586
Transfers Out to PW $ - $ - $ - $ - $ - $ 1,007
Transfers Out to Admin $ - $ - $ - $ - $ - $ 2,517
Transfers Out to Fire $ - $ - $ - $ - $ - $ 12,586
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 7,662 Deposit Account Parks $ - $ - $ - $ - $ - $ 55
TOTAL EXPENDITURES $ - $ - $ - $ 3,063 $ 9,400 $ 49,227 Net Revenue/(Expenditures) $ - $ - $ - $ 45,345 $ 39,008 $ 1,117 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 45,345 $ 39,008 $ 1,117 Beginning Fund Balance July 1 $ - $ - $ - $ - $ 45,345 $ 84,353 Ending Fund Balance June 30 $ - $ - $ - $ 45,345 $ 84,353 $ 85,470 $-
$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 (Phase 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
TRACT 6122 - Kings Estates $ - $ 52,640 $ 136,969 $ 45,334 $ 45,334 $ 47,148 TOTAL REVENUES $ - $ 52,640 $ 136,969 $ 45,334 $ 45,334 $ 47,148

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ 16,592 $ 17,963 $ 10,766 Capital Outlay-Park Signage $ - $ - $ - $ - $ - $ 12,500 Transfers Out to Police $ - $ - $ 25,000 $ 12,500 $ 12,500 $ 11,787 Transfers Out to PW $ - $ - $ 25,000 $ - $ - $ 849
Transfers Out to Admin $ - $ - $ - $ - $ - $ 2,357
Transfers Out to Fire $ - $ - $ - $ - $ - $ 11,787
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 6,138 Deposit Account Parks $ - $ - $ - $ - $ - $ 2,607
TOTAL EXPENDITURES $ - $ - $ 50,000 $ 29,092 $ 30,463 $ 58,791 Net Revenue/(Expenditures) $ - $ 52,640 $ 86,969 $ 16,242 $ 14,871 $ (11,643) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 52,640 $ 86,969 $ 16,242 $ 14,871 $ (11,643) Beginning Fund Balance July 1 $ - $ - $ 52,640 $ 139,608 $ 139,608 $ 154,479 Ending Fund Balance June 30 $ - $ 52,640 $ 139,608 $ 155,850 $ 154,479 $ 142,836 $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

EXPENSES
Maintenance and
Operation
Transfers Out to Police 100%

REVENUES
Assessments
CFD TRACT 6242 - KINGS ESTATES
CFD TRACT 6242 - KINGS ESTATES (Phase 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
TRACT 6242 - Kings Estates $ - $ - $ - $ 45,334 $ 45,334 $ 47,148 TOTAL REVENUES $ - $ - $ - $ 45,334 $ 45,334 $ 47,148

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ 5,212 $ 5,212 $ 9,766 Capital Outlay $ - $ - $ - $ - $ - $ 12,500
Transfers Out to Police $ - $ - $ - $ 12,500 $ 12,500 $ 11,787 Transfers Out to PW $ - $ - $ - $ - $ - $ 849
Transfers Out to Admin $ - $ - $ - $ - $ - $ 2,357
Transfers Out to Fire $ - $ - $ - $ - $ - $ 11,787
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 6,638 Deposit Account Parks $ - $ - $ - $ - $ - $ 2,607
TOTAL EXPENDITURES $ - $ - $ - $ 17,712 $ 17,712 $ 58,291 Net Revenue/(Expenditures) $ - $ - $ - $ 27,622 $ 27,622 $ (11,143) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 27,622 $ 27,622 $ (11,143) Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ 27,622 Ending Fund Balance June 30 $ - $ - $ - $ 27,622 $ 27,622 $ 16,479 $-
$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

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 to Police
100%

REVENUES
Assessments
CFD TRACT 6167 - KING ESTATES
CFD TRACT 6167 KING ESTATES (Phase 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
TRACT 6167 - WESTSTAR $ - $ - $ - $ 19,978 $ 19,978 $ 47,148 TOTAL REVENUES $ - $ - $ - $ 19,978 $ 19,978 $ 47,148

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ 3,351 $ 3,351 $ 6,966 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ - $ - $ - $ 11,787
Transfers Out to PW $ - $ - $ - $ - $ - $ 943
Transfers Out to Admin $ - $ - $ - $ - $ - $ 2,357
Transfers Out to Fire $ - $ - $ - $ - $ - $ 11,787
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 7,087 Deposit Account Parks $ - $ - $ - $ - $ - $ 5,264
TOTAL EXPENDITURES $ - $ - $ - $ 3,351 $ 3,351 $ 46,191 Net Revenue/(Expenditures) $ - $ - $ - $ 16,627 $ 16,627 $ 957 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 16,627 $ 16,627 $ 957 Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ 16,627 Ending Fund Balance June 30 $ - $ - $ - $ 16,627 $ 16,627 $ 17,584 $-
$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

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 $ 92,946 $ 146,467 $ 203,793 $ 229,476 $ 229,476 $ 238,655 TOTAL REVENUES $ 92,946 $ 146,467 $ 203,793 $ 229,476 $ 229,476 $ 238,655

EXPENDITURES
Maintenance and Operation $ 6,000 $ 5,005 $ 9,780 $ 21,841 $ 20,092 $ 18,546 Capital Outlay $ - $ - $ - $ - $ - $ 10,000
Transfers Out to General Fund $ - $ - $ 207,408 $ 46,000 $ 46,000 $ - Transfers Out to Police $ - $ - $ - $ - $ - $ 59,664
Transfers Out to PW $ - $ - $ - $ - $ - $ 27,684
Transfers Out to Admin $ - $ - $ - $ - $ - $ 11,933
Transfers Out to Fire $ - $ - $ 108,963 $ - $ - $ 59,664 Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 42,958 Deposit Account Parks $ - $ - $ - $ - $ - $ 11,933
TOTAL EXPENDITURES $ 6,000 $ 5,005 $ 326,151 $ 67,841 $ 66,092 $ 242,381 Net Revenue/(Expenditures) $ 86,946 $ 141,462 $ (122,358) $ 161,635 $ 163,384 $ (3,726) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 86,946 $ 141,462 $ (122,358) $ 161,635 $ 163,384 $ (3,726) Beginning Fund Balance July 1 $ (960) $ 85,986 $ 227,448 $ 105,090 $ 105,090 $ 268,474 Ending Fund Balance June 30 $ 85,986 $ 227,448 $ 105,090 $ 266,725 $ 268,474 $ 264,748 $-
$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

REVENUE & EXPENSE TREND

Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This fund accounts for the Tulare County properties, which includes 147 lots in the Summerlyn subdivision. The County collects and and remits payment for City services.

EXPENSES
Maintenance and
Operation
Transfers Out to General
Fund
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 $ 6,576 $ 3,104 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ 9,000 $ 9,000 $ -
Transfers Out to Police $ - $ - $ - $ - $ - $ 6,900
Transfers Out to PW-GF $ - $ - $ - $ - $ - $ 3,202
Transfers Out to Admin-GF $ - $ - $ - $ - $ - $ 1,380
Transfers Out to Fire $ - $ - $ - $ - $ - $ 6,900
Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 4,968 Deposit Account Parks $ - $ - $ - $ - $ - $ 1,766
TOTAL EXPENDITURES $ - $ - $ - $ 15,576 $ 15,576 $ 28,220 Net Revenue/(Expenditures) $ - $ - $ - $ 10,962 $ 10,962 $ (620) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 10,962 $ 10,962 $ (620) Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ 10,962 Ending Fund Balance June 30 $ - $ - $ - $ 10,962 $ 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

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
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 2024-25 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 2024-2025 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.

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

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

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

Budget Overview
Beginning with the 2015-2016 budget, the document was evaluated by the Government Finance Officers Association (GFOA), which offers critiques, praise, and other suggestions to help improve every aspect of the budget document. The City was honored to receive the GFOA Distinguished Budget Award for the first time and consecutively thereafter for the 2016-2017 to 2022-2023 and 2023-2024 budgets. The award reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting.

The budget guidelines approved by the City Council were used as the foundation to create the 2024-2025 financial blueprint for the City. The 2024-2025 budget is designed to provide ease of use to the reader, while acting as a financial conduit for all City related expenses. We anticipate submitting the document for review to the GFOA for the fourth consecutive year. Overall, the budget is designed and graded based upon the following:
3 The Budget as a Policy Document
As a policy document, the budget indicates what services the City will provide during the next fiscal year. Throughout the document the reader will have the opportunity to view both long and short-term goals, and how the financial policies will interact to meet the needs of City residents.

The Budget as an Operations Guide
As an operations guide, the 2024-2025 budget provides detailed expenditures based upon departmental need. Each department is responsible for specific actions that feed into the overall organizational plan.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

STANDARDS OF CARE & REPORTING
A. Prudence:

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

B. Ethics and Conflicts of Interest:

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

C. Delegation of Authority:

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

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

D. Reporting Requirements:

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

Kingsburg City CouncilJune 19, 2024

Kingsburg City Council
June 19, 2024