AGENDA
KINGSBURG CITY COUNCIL REGULAR MEETING
TUESDAY, June 3, 2025 at 6:00pm
Meeting held in the Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559)897-5821
www.cityofkingsburg-ca.gov
The Council Chamber is accessible to the physically disabled. Requests for additional accommodations for the disabled should be made 48 hours prior to the meeting by contacting the City Clerk at 559-897-6520.
Any document that is a public record and provided to a majority of the City Council regarding an open session item on the agenda will be made available for public inspection at City Hall, in the City Clerk's office, during normal business hours. In addition, such documents may be posted on the City's website.
Unless otherwise required by law to be accepted by the City at or prior to a Council meeting or hearing, no documents shall be accepted for Council review unless they are first submitted to the City Clerk by the close of business one day prior to said Council meeting/hearing at which the Council will consider the item to which the documents relate.
The meeting will be held in person. Public comment may be made in person or submitted in writing.
Members of the public who wish to provide written comments are encouraged to submit their comments to the City Clerk at [email protected] by the close of business one day prior to the start of the meeting to ensure that the comments will be available to the City Council. Please indicate the agenda item number to which the comment pertains. Written comments that do not specify a particular agenda item will be marked for the general public comment portion of the meeting. A copy of any written comment will be provided to the City Council at the meeting. Please note that written comments received will not be read aloud during the meeting but will be included with the meeting minutes.
Brandon Pursell, Mayor
Vince Palomar, Mayor Pro Tem Staci Smith, Council Member Laura North, Council Member David M. Silva, Council Member Kingsburg City Council Agenda
June 3, 2025
Invocation to be given by Pastor Jake Osborn, The Well Kingsburg Church, followed by the Pledge of Allegiance led by Mayor Brandon Pursell.
CALL TO ORDER AND ROLL CALL
APPROVE AGENDA - To better accommodate members of the public or inconvenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed.
Additions to Agenda may be added only pursuant to California Government Code Section 54954.2 (b).
PRESENTATIONS AND INFORMATIONAL REPORTS:
None.
PUBLIC COMMENT - Provides an opportunity for members of the public to address the City Council on items of interest to the public within the Council's jurisdiction and which are not already on the agenda this evening. It is the policy of the Council not to answer questions impromptu. Speakers should limit their comments to not more than THREE (3) minutes. For items which are on the agenda this evening, members of the public will be provided an opportunity to address the Council as each item is brought up for discussion.
CONSENT CALENDAR - Items on the Consent Calendar are considered routine and include a recommended action from Staff and shall be acted on by one motion of the Council. If a Council member requests additional information or would like to pull an item for discussion, that item shall be pulled from the Consent Calendar and acted upon separately. A motion to approve the Consent Calendar is deemed to include a motion to waive the full reading of any ordinance or resolution on the Consent Calendar.
1. Approval of City Council Minutes: Approve the minutes from the May 21, 2025, Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
2. Check Register: Ratify/approve payment of bills listed on the check register for the period May 13, 2025, through May 26, 2025, as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
3. Approve the Fire Department Contracts between the Department of Health Care Services and City of Kingsburg and authorize the city manager to sign the attached agreement. -Staff Report by Fire Chief Rodnie Roberts
Sponsor- Fire Department
REGULAR CALENDAR
4. PUBLIC HEARING— PUBLIC WORKS, FIRE DEPARTMENT, POLICE DEPARTMENT AND COMMUNITY DEVELOPMENT MASTER FEE SCHEDULEStaff Report prepared by City Manager Alexander Henderson Sponsor: City Manager’s Office
a. Open Public Hearing
b. Presentation by City Manager Alexander Henderson
c. City Council Discussion
Kingsburg City Council Agenda
June 3, 2025
d. Open for Public Comment
e. Close Public Comment
f. Continued City Council Discussion
g. Close Public Hearing
h. Possible Actions:
1. Adopt Resolution No. 2025-032
5. 2025-2026 City Manager’s Recommended Budget Introduction- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
6. Independence Day Celebration Update- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
FUTURE AGENDA ITEMS
Council requests for future agenda items. Items require a consensus.
CITY MANAGER’S REPORT
COUNCIL REPORTS/COUNCIL COMMITTEE REPORTS
Brief report by Council members on City related functions as authorized by the Brown Act.
ADJOURN REGULAR KINGSBURG CITY COUNCIL MEETING
Title VI of the Civil Rights Act of 1964 provides that no person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving federal financial assistance.
I hereby certify, under penalty of perjury under the laws of the State of California that the foregoing Agenda was posted at the front entrance of City Hall not less than 72 hours prior to the meeting. Dated this 30th day of May 2025.
____________________________________
Abigail Palsgaard, City Clerk
Kingsburg City Council
Regular Meeting Minutes
May 21, 2025
Invocation was given by Council Member Vince Palomar, followed by the Pledge of Allegiance led by Mayor Brandon Pursell.
CALL TO ORDER AND ROLL CALL: Mayor Pursell called the regular meeting of the Kingsburg City Council to order at 6:01pm.
Council Members Present: David Silva, Vince Palomar, Staci Smith, and Mayor Brandon Pursell.
Council Members Absent: Laura North.
APPROVE AGENDA – A motion was made by Council Member Smith, seconded by Council Member Palomar, to approve the agenda, as published. The motion carried by a unanimous voice vote of those present.
PRESENTATIONS AND INFORMATIONAL REPORTS:
None.
PUBLIC COMMENT: Sharon Pearson, chairman of the Swedish festival, said it was a great festival. Council thanked the committee for the amount of effort put into making it a success.
CONSENT CALENDAR: A motion was made by Council Member Silva, seconded by Council Member Palomar, to approve the items appearing on the Consent Calendar. The motion carried by a unanimous voice vote of those present.
1. Approval of City Council Minutes: Approve the minutes from the May 7, 2025, Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
2. Check Register: Ratify/approve payment of bills listed on the check register for the period April 29, 2025, through May 12, 2025, as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
3. Adopt Resolution 2025-027 for Annexation 2025-01 certifying and adding the above properties to CFD No. 2017-01. - Staff Report by Community Development Director Holly Owen.
Sponsor: Community Development Department
4. Approve the Reimbursement Agreement between the City of Kingsburg and K Prop, LLC, for construction of park improvements required by the project conditions of approval and authorize the City Manager to sign the agreement on behalf of the City. - Staff Report by City Engineer Dave Peters
Sponsor: City Engineer’s Office
5. Waive the second reading and adopt Ordinance 2025-03 Adding Chapter 8.28 to Title 8 of the Kingsburg Municipal Code Relating to Infectious Materials. - Staff Report by Building Official AJ O’Connell
Kingsburg City Council Minutes
May 21, 2025
Sponsor: Community Development Department
6. Adopt Resolution No. 2025-028 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Initiating Proceedings For The Annual Levy And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2025/26 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution; And Ordering The Preparation Of An Engineer’s Report In Connection Therewith.- Staff Report prepared by Finance Director Alma Colado Sponsor: Finance Department
7. Adopt Resolution No. 2025-029 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Preliminarily Approving The Report Of The Engineer In Connection With The Annual Levy Of And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2025/26, Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution.- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department
8. Adopt Resolution No. 2025-030- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Declaring Its Intention To Order The Annual Levy And Collection Of Assessment For The City Landscape Maintenance Assessment District No. 93-01 For Fiscal Year 2025/26 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As provided By Article Xiii D Of The California Constitution, And Appointing A Time And Place For Hearing Protests.- Staff Report prepared by Finance Director Alma Colado Sponsor: Finance Department
9. Approve the job description of the Account Clerk I – Fire Department as presented. - Staff Report by Fire Chief Rodnie Roberts
Sponsor- Fire Department
10. Accept the Treasurer’s Report from January 1, 2025 to March 31, 2025 pursuant to Government Code 4001.- Staff Report by Finance Director Alma Colado.
Sponsor: Finance Department
11. Award of the Avenue B Extension Project to MAC General Engineering, Inc., in the amount of $309,598.19. - Staff Report by City Engineer Dave Peters Sponsor: City Engineer’s Office
12. Award of the Kingsburg 2025 Streets Project to Don Berry Construction, in the amount of $898,706. - Staff Report by City Engineer Dave Peters
Sponsor: City Engineer’s Office
13. Authorize a total payment to Excellence, Inc. for $336,732.61 to rebuild the wrecked ambulance and $80,672.49 to Stryker for a gurney and auto loader and payment for taxes and registration - Staff Report by Fire Chief Rodnie Roberts Sponsor- Fire Department
Kingsburg City Council Minutes
May 21, 2025
REGULAR CALENDAR
PUBLIC HEARING - Prop 218 Election - Water Rate - Staff Report by Public Works Director Daniel Galvez.
Sponsor: Public Works Department
Mayor Pursell opened the Public Hearing at 6:06 PM.
Public Works Director Daniel Galvez presented along with Alison Lechowicz, Project Manager of Lechowicz and Tseng, the history and proposed water rates of the Proposition 218 study.
Mayor Pursell opened council discussion at 6:16 PM.
Mayor Pursell opened open public comment at 6:22 PM.
Don Pauly, resident, is against water rate increase.
Debrah Maddox, resident, is against water rate increase.
John Wright, resident, is against water rate increase.
Paul Sherp, resident, is against water rate increase.
Dave Crinklaw, resident, is for water rate increase.
Mayor Pursell opened closed public comment at 6:39 PM.
Continued Council Discussion:
Council Member Silva asked Director Galvez if we have updated meters. Director Galvez responded that the meters are 15 years old, with a 25-year expected life span. Director Galvez also added that while they are preparing to go into this next phase for the water system, they will be tracking water losses and usage. They have worked with engineering to add new standards. Currently, Public Works performs monthly readings to track water usage. The goal is to have a system that will provide daily readings that will allow easier readings to see the daily water consumption. This will include adding antennas to existing meters.
Mayor Pursell asked if new homes will receive updated meters. Director Galavez stated they are working on a new standard and explained how the new meters will work. It will be proposed for the next couple of subdivisions.
Council Member Silva asked if we wanted a daily readout, we would have to send staff out to take that readout with the current technology but if Prop 218 passes, we could potentially have more funding to upgrade the technology. Director Galvez said yes, they are also wanting to apply for an Efficiency Grant that would install more efficient systems. With the new process, and new meters, it will help conserve water.
Council Member Smith asked if homeowners would pay for the new meters if they were replaced and if it is budgeted into the projects we are currently looking at. Director Galvez said currently the system is covering the replacement cost, once you pay for the initial meter you won’t receive a bill. This isn’t budgeted into this fiscal year, but it is part of a large Kingsburg City Council Minutes
May 21, 2025
maintenance piece. During Covid there was a delay in receiving meters and meter parts.
Now there has been a steady stream of meters being repaired and installed.
Mayor Pursell wanted to know what a daily monitoring project looks like financially.
Director Galvez answered a couple hundred thousand dollars, but the goal is to find a grant to pay for it.
City Manager Henderson added details about a past meter project the City bonded for. These meters were installed and paid for overtime by homeowners. If we can retrofit them, we could do that. We want to ensure we deliver safe and clean drinking water, while keeping costs down.
Council Member Smith wanted to know with the addition of solar, how are we budgeting for utility cost. City Manager Henderson noted we cannot put solar power at all the wells as we would like due to space issues. It also takes time to offset the cost. We will strategically run the two solar powered wells as much as possible.
Council Member Palomar discussed the Consolidated Irrigation District’s (CID) water costs and the ground water JPA. He believes our cost would be lower if we stayed with CID.
Council Member Silva gave insight that as a local farmer, CID is going through their own Prop 218 process right now.
Council Member Smith supports the project and wants to move forward but wants to consider lowering the rate in the first year.
Mayor Pursell’s opinion is that we have to own past mistakes regarding where the rates are.
It is a huge rate increase but if we don’t have the increase, we risk not having water.
Mayor Pursell closed the public hearing at 6:52 PM.
City Clerk Abigail Palsgaard announced the election results: the City received 281 protest ballots, there are 4,194 accounts. Therefore, for the 50% plus 1, the City would need 2,098 votes. We do not have enough for the majority to protest.
A motion was made by Council Member Silva, seconded by Council Member Palomar, to approve Resolution 2025-031 implementing the proposed rates as presented effective on or after July 1, 2025, and authorizing annual increases on July 1 through 2029, pursuant to the requirement of Proposition 218. The motion carried by a unanimous voice vote of those present.
1% Public Safety Sales Tax - Measure E Overview – Presentation by Police Chief Neil Dadian and Fire Chief Rodnie Roberts
Sponsor: Police & Fire Department
Informational - No Action Deemed Necessary
City Manager Alexander Henderson began by informing Council that the Measure E Oversite Committee recently met where they went over the Police and Fire Chief’s budgets where they Kingsburg City Council Minutes
May 21, 2025
accepted them in compliance with Resolution 2018-051. They also discussed the upcoming Measure E renewal planned for June 2026.
Police Chief Neil Dadian gave an overview of the Police Department’s Measure E budget. The Measure E annual budget included body worn cameras, dash cameras, vehicles, safety equipment, personnel and various training opportunities. Chief Dadian indicated that Measure E funding has stabilized and is not increasing. The cost of personnel has increased causing us to lose a police officer position. Chief Dadian also discussed the spending plan for Measure E in the fiscal year 2025/2026 which will continue to include high school and elementary schools resource officer spending.
Council Member Silva asked Chief Dadian to detail how the police department was before and after Measure E funding. Chief responded on a scale of 1 to 10, 5 before Measure E funding, and 9 after Measure E funding as there is always room for improvement. There has been a significant improvement in delivery of service. Measure E funding is a helpful resource. If Measure E did not pass, it is possible to have a drop in service. Chief Dadian explained it has helped develop individuals in their careers overall, allowing them to better serve the community.
Mayor Pursell asked what the current vacancies are in the department, he wanted to make sure no one has been laid off. Chief Dadian responded that we do not have any vacancies despite losing one officer position. Rather than filling that position, we are going to leave it unfilled to help sustain funding. Mayor Pursell emphasized the importance of Measure E passing; it means the safety of the community.
Fire Chief Rodnie Roberts presented his overview of his Measure E budget. The spending goes towards personnel, gear, and maintenance and operations. These funds have also gone towards a new fire engine; it is expected to have a 20-year lifespan.
Council Member Silva asked how Chief Roberts feels this department is doing compared to other cities. Chief Roberts answered for a small city we are doing well thanks to our funding sources, especially Measure E.
Council Member Palomar states he hopes the public understands how important the 1% tax is.
There is no price for safety.
2025/2026 DRAFT Capital Improvement Plan and FY 26 Streets Update - Staff Report by City Manager Alexander Henderson
Sponsor: City Manager’s Office
Informational - No Action Deemed Necessary
City Manager Alexander Henderson presented the draft capital improvement project for the fiscal year 2026. City Manager Henderson highlighted different projects that have various funding sources. He covered projects that are 2025 projects but also described projects that will start in the fiscal year 2026.
Council Member Palomar asked when the alley way improvements will be completed. City Manager Henderson answered this summer.
Kingsburg City Council Minutes
May 21, 2025
Mayor Pursell asked if we are turning people away regarding the TNR costs, and if we should expand the funding. City Manager Henderson answered we added additional funds for this year, noting that no matter what the number is we would go through the funds.
FUTURE AGENDA ITEMS: None.
CITY MANAGER’S REPORT
Reminded Council the next meeting will be on Tuesday June 3, where the first presentation of the upcoming budget will come before them.
COUNCIL REPORTS/COUNCIL COMMITTEE REPORTS
Council Member Silva said SKGSA met and approved the budget. The San Joaquin Valley Air Pollution Control or the Economic Development Committee have not met.
Council Member Laura North attended the Kingsburg Health Care on Council Member Silva’s behalf, there were 15 grant presentations. Director Adam Castenada presented for the Senior Center lunch program. Council Member Silva filled in Council Member Palomar for Public Safety Committee where the Kingsburg Police Department presented their proposed drone program and received funding for a new drone.
Council Member Silva and Council Member North both attended the chamber meeting, where they discussed the Swedish Festival and the 3rd of July celebration. Council Member Silva thanked Chairperson Sharon Pearson and Council Member Smith for their hard work during the Swedish Festival; they did an excellent job. He thanked Reedley Mayor Matthew Tuttle and State Senator Alexandra Macedo for attending the festival and riding on the trolley.
Council Member Smith reported that the Finance Committee is scheduled to meet on June 23, 2025. Community Services Committee will meet June 25, 2025. She also noted the Swedish festival had a lot of press, special mention that PBS will be doing a spotlight on Kingsburg.
Council Member Palomar reported the Planning Commission will hold a joint meeting with city council tomorrow. SKF adopted the budget and CIP. Swedish Festival was a great success. He thanked County Supervisors Buddy Mendez and Nathan Masig for attending.
Mayor Pursell adjourned the Regular Kingsburg City Council Meeting at 7:42 PM.
Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:
Printed:
[email protected]
5/28/2025 11:19 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
87624 4092 A-PLUS SIGNS 05/13/2025
24904 Refurb freeway signage.Repaint,resurface,electrical as needed. 43,485.90 Total for Check Number 87624: 43,485.90
87625 5108 DONNA SIGALA 05/13/2025
34082 Viking Carving Swedish Festival 2,700.00
Total for Check Number 87625: 2,700.00
Total for 5/13/2025: 46,185.90
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 05/16/2025
PR Batch 00003.05.2025 457 Mission Square PR Batch 00003.05.2025 457 Mission Square 7,030.50 PR Batch 00003.05.2025 457 Percent - Mission Square PR Batch 00003.05.2025 457 Percent - Mission Square 512.82 Total for this ACH Check for Vendor 3231: 7,543.32
ACH 3470 Internal Revenue Service - ACH 05/16/2025
PR Batch 00003.05.2025 FICA Employee Portion PR Batch 00003.05.2025 FICA Employee Portion 18,352.38 PR Batch 00003.05.2025 Federal Income Tax PR Batch 00003.05.2025 Federal Income Tax 25,453.94 PR Batch 00003.05.2025 Medicare Employee Portion PR Batch 00003.05.2025 Medicare Employee Portion 4,292.11 PR Batch 00003.05.2025 FICA Employer Portion PR Batch 00003.05.2025 FICA Employer Portion 18,352.38 PR Batch 00003.05.2025 Medicare Employer Portion PR Batch 00003.05.2025 Medicare Employer Portion 4,292.11 Total for this ACH Check for Vendor 3470: 70,742.92
ACH 3471 Employment Development Department - ACH05/16/2025 PR Batch 00003.05.2025 CA SDI PR Batch 00003.05.2025 CA SDI 3,117.44 PR Batch 00003.05.2025 State Income Tax PR Batch 00003.05.2025 State Income Tax 10,151.33 Total for this ACH Check for Vendor 3471: 13,268.77
ACH 3472 CalPERS - ACH 05/16/2025
PR Batch 00003.05.2025 PERS Safety Fire PEPRA ER PR Batch 00003.05.2025 PERS Safety Fire PEPRA ER 7,005.83 PR Batch 00003.05.2025 PERS Safety Fire -ClassicPR Batch 00003.05.2025 PERS Safety Fire -Classic 1,950.08 PR Batch 00003.05.2025 PERS Reported FLSA PR Batch 00003.05.2025 PERS Reported FLSA 1,781.61 PR Batch 00003.05.2025 PERS Safety Fire PEPRAPR Batch 00003.05.2025 PERS Safety Fire PEPRA 6,004.37 PR Batch 00003.05.2025 PERS Misc. PEPRA PR Batch 00003.05.2025 PERS Misc. PEPRA 4,733.31 PR Batch 00003.05.2025 PERS Misc. PEPRA ER PR Batch 00003.05.2025 PERS Misc. PEPRA ER 4,806.62 PR Batch 00003.05.2025 PERS Misc. Classic PR Batch 00003.05.2025 PERS Misc. Classic 2,755.19 PR Batch 00003.05.2025 PERS Safety Police PEPRAPR Batch 00003.05.2025 PERS Safety Police PEPRA 10,663.95 PR Batch 00003.05.2025 PERS Safety Police PR Batch 00003.05.2025 PERS Safety Police 1,496.33 PR Batch 00003.05.2025 PERS Safety Fire PEPRA 4850 PR Batch 00003.05.2025 PERS Safety Fire PEPRA 4850 537.26 PR Batch 00003.05.2025 PERS Safety Police ER PR Batch 00003.05.2025 PERS Safety Police ER 3,880.58 PR Batch 00003.05.2025 PERS Safety Police PEPRPR Batch 00003.05.2025 PERS Safety Police PEPR A ER A ER 10,212.28 PR Batch 00003.05.2025 PERS Misc. Classic ER PR Batch 00003.05.2025 PERS Misc. Classic ER 4,756.38 PR Batch 00003.05.2025 PERS Safety Fire ER PR Batch 00003.05.2025 PERS Safety Fire ER 5,054.31 AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for this ACH Check for Vendor 3472: 65,638.10
ACH 4707 ICMA-WIRE 401(A) 05/16/2025
PR Batch 00003.05.2025 Def Comp 401(a) ICMAPR Batch 00003.05.2025 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
87626 3660 KPFA 05/16/2025
PR Batch 00003.05.2025 Professional Firefighters Asc. PR Batch 00003.05.2025 Professional Firefighters Asc. 720.00 Total for Check Number 87626: 720.00
87627 3525 Kingsburg Police KPOA 05/16/2025
PR Batch 00003.05.2025 KPOA Union Dues PR Batch 00003.05.2025 KPOA Union Dues 1,210.00 Total for Check Number 87627: 1,210.00
Total for 5/16/2025: 159,373.11
ACH 4789 US BANKCORP SERVICE CENTER 05/23/2025
Colado 5/9/25 Staples-Lozano Calculator 20.87
Colado 5/9/25 Staples-Lozano Calculator, Colado pens 70.51 Colado 5/9/25 Amazon-Finance Supplies 11.98
Colado 5/9/25 Amazon-Finance Supplies 11.98
Colado 5/9/25 Staples-Lozano Calculator 20.87
Colado 5/9/25 Staples-Lozano Calculator 40.51
Cstnda 5/9/25 Amazon-Senior Center Supplies 68.79
Cstnda 5/9/25 Senior Center Breakfast Supplies 62.30
Cstnda 5/9/25 Adobe Subscription-Senior Center Office 155.88 Cstnda 5/9/25 Comm Services Vehicle Fuel 52.00
Cstnda 5/9/25 Sam's Club-Senior Center Meal Program 68.98 Cstnda 5/9/25 Sam's Club-Senior Center Meal Program 139.16 Cstnda 5/9/25 Costco-Senior Center luncheon supplies 356.99 Cstnda 5/9/25 Yellow Dog Signs- Park Design Project 804.12 Cstnda 5/9/25 Amazon-Senior Center Supplies 28.32
Cstnda 5/9/25 Sam's Club-Senior Center Meal Program 262.26 Cstnda 5/9/25 Amazon-Senior Center Supplies 18.72
Cstnda 5/9/25 Yellow Dog Signs-Park Design Project 590.48 Cstnda 5/9/25 Superior Groceries-Senior Center 37.38
Cstnda 5/9/25 Food 4 Less-Senior Center Food 14.98
Cstnda 5/9/25 Sam's Club-Senior Center Credit -18.80
Dadian 5/9/25 UCLA self serve parking fee (no receipt provided) 16.00 Dadian 5/9/25 City of Fresno Park Mobile Fee (Chief Meeting) 2.49 Dadian 5/9/25 Hotel Angeleno parking fee- Visionary Leadership Summit 19.99 Galvez 5/9/25 Landscape Equipt-Amazon 398.08
Galvez 5/9/25 Landscape Equipt-Carburetor Amazon 19.60
Galvez 5/9/25 Landscape supplies- Amazon 22.87
Hndrsn 5/9/25 Hyatt Regency-City Leaders Summit April 23-25, 2025 267.12 Hrnandz 5/9/25 J's Taco Shop-breakfast-Captain's Mtg 71.16 Hrnandz 5/9/25 Career success monthly subscription-Ro 19.00 Hrnandz 5/9/25 Costco B2B Prime dept membership 380.32
Hrnandz 5/9/25 Pay Pal on-line membership for CPR classes 25.00 Hrnandz 5/9/25 Home Depot-Smoke Detectors-fire prevention/residents 3,207.13 Hrnandz 5/9/25 Costco/supplies/coffee 155.12
Owen 5/9/25 Amazon-batteries, pens 39.05
Owen 5/9/25 Ventura Publishing Subscription 12.50
Owen 5/9/25 Amazon- Comm Development office supplies 29.24 Owens 5/9/25 St Fire Marshal on line payment fee 35.88
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Owens 5/9/25 St Fire Marshal Training-Trench Rescue Certs 1,200.00 Ploszaj 5/9/25 Lake Natoma Hotel- SLI 7 POST Plan IV (Forlines) 401.70 Ploszaj 5/9/25 Positive Promotions-KPD mini footballs, KPD stress balls 705.38 Ploszaj 5/9/25 VistaPrint Business Cards (Bustillos) 64.26 Ploszaj 5/9/25 Reconyx (April 2025) 21.80
Plsgrd 5/9/2025 Gas for Admin Car 52.02
Plsgrd 5/9/2025 Council Supplies for Meeting 10.40
Plsgrd 5/9/2025 Print Outs for Spring Stroll 66.05
Plsgrd 5/9/2025 Council Supplies for Meetings 9.80
Plsgrd 5/9/2025 Hyatt Hotel from Mayor Pursell- League of Cities 584.24 Plsgrd 5/9/2025 Gifts for City Awards 197.67
Plsgrd 5/9/2025 Cancelled Training CCAC -75.00
Plsgrd 5/9/2025 Water for Council Meetings 5.99
Plsgrd 5/9/2025 Gas for Admin Car 55.87
Plsgrd 5/9/2025 Hilton Hotel CCAC Annual Conference 1,266.77 Plsgrd 5/9/2025 IIMC Annual Membership 235.00
Plsgrd 5/9/2025 Cancelled Training CCAC -56.25
Salinas 5/9/25 Reconyx External Power Supply 73.92
Stephens 5/9/25 Amazon- Brown paper bags, ribbon tape, firearm ties, charger 181.84 Stephens 5/9/25 Amazon-Evidence printer tape 78.75
Stephens 5/9/25 Grainger Straight Wall Container 13 gallon (Zimmerman) 659.27 Total for this ACH Check for Vendor 4789: 13,278.31
87628 5074 24/7 PETVETS 05/23/2025
90953 Emergency Exam-Canine Euthanasia 4/3/25 (Case 25-0678) 238.50 Total for Check Number 87628: 238.50
87629 4910 ADVENTIST HEALTH TULARE 05/23/2025
2498 Drug Screen Blood Tox Lab (Case 25-0444) 85.00
Total for Check Number 87629: 85.00
87630 3006 AIRGAS NCN 05/23/2025
9160910676 Oxygen 5/7/2025 124.35
9161169019 Oxygen 5/14/2025 250.28
Total for Check Number 87630: 374.63
87631 3012 A-MARK T-SHIRTS, INC. 05/23/2025
61587 Uniform duty shirts- 15 Paramedic/ 15 EMT 308.80
Total for Check Number 87631: 308.80
87632 3565 AMAZON CAPITAL SERVICES 05/23/2025
11Q6-R66G-CQW6 Wound Pk/CERT training supply 50.00
17CP-MP37-7PYM Certificates, office supplies 247.74
1N17-X66K-DQJC Dept supplies, Clorox Wipes 107.51
1N9L-QRN1-J33W Dept supplies, soap, pinesol, ect. 292.06 1WLD-QRVM-CGQW Training Supplies CERT 94.59
1WRC-YCNV-9PKW Phone case prevention phone 74.04
Total for Check Number 87632: 865.94
87633 4545 AMAZON.COM SALES, INC. 05/23/2025
14L1-HK3M-NKFF Blackhawk Tseries L2C Compact Holster (Salinas) 61.75 14L1-HK3M-NKX6 HP 952 Toner Ink, Combo, black, cyan,magenta,yellow 292.42 1747-4HPP-JXY4 San Disk External Dirive, Batteries, Surefire 123A 1,308.61 1D91-KWJQ-74JH Air purifier filter replacements 197.22
1K4Y-6VRF-WL6V Office Chairs (Detective Unit) 660.60
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
1MXL-KY4D-43KD Sempermed gloves (L, XL) 247.04
Total for Check Number 87633: 2,767.64
87634 3891 AMERICAN BUSINESS MACHINES 05/23/2025
805809 Black Toner (Unit 15980) Magenta Toner (Unit 15929) 15.00 Total for Check Number 87634: 15.00
87635 4307 AT & T MOBILITY 05/23/2025
05102025 SRO Cell (Arevalo) H 49.92
05102025 ACT Body Cam 29 MDT 29 (Gomez) 80.48
05102025 GF Cell 854.62
05102025 SRO Body Cam 10/MDT 46 (Jimenez) E 80.48
05102025 SRO Cell (Jimenez) E 49.92
05102025 SRO Body Cam 23/MDT 23 (Arevalo) H 80.48
05102025 ME Cell Salinas,Stephens,Forlines,Bustillos,Padavick,Ruiz 359.80 05102025 ACT Cell (Gomez) 44.87
05102025 ME Body Cam/MDT Bustillos,Chavez,Stephens,Salinas,Ruiz,Padavick, 281.68 05102025 GF Body Cam /MDT 643.85
Total for Check Number 87635: 2,526.10
87636 4875 BOUND TREE MEDICAL LLC 05/23/2025
85731386 Medical Supplies 388.16
Total for Check Number 87636: 388.16
87637 3054 BSK ASSOCIATES 05/23/2025
AI12893 Well Treatment BACT 5/6/25 119.12
AI13575 Well Treatment BACT 5/12/25 190.46
AI13576 Well Treatment BACT 5/12/25 110.12
Total for Check Number 87637: 419.70
87638 3056 CAL STATE TERMITE AND PEST 05/23/2025
0470758 Police Pest Control 4/24/25 35.00
0470758 Senior Center Pest Control 4/24/25 35.00
0470758 Memorial Park Pest Control 4/24/25 95.00
0470758 Amb Pest Control 4/24/25 35.00
0470758 Pool Pest Control 4/24/25 56.50
0470758 Fire Pest Control 4/24/25 35.00
0470758 City Buildings Pest Control 4/24/25 168.50
Total for Check Number 87638: 460.00
87639 3059 CALIFORNIA FORENSIC INSTITUTE 05/23/2025
1315 Health & Wellness (Gagnon,Meza,Zimmerman) 300.00
1316 Health & Wellness (Arevalo) 100.00
1316 Health & Wellness (Moon, Gonzales) 200.00
1354 Health & Wellness (Ruiz) 100.00
1354 Health & Wellness (Kroeger,Colegio) 200.00
Total for Check Number 87639: 900.00
87640 4429 CANON FINANCIAL SERVICES, INC 05/23/2025
40516543 City Hall Copier Contract April 2025 241.89
40516543 City Hall Copier Contract April 2025 241.89
40521203 April Black & Color meter usage 94.59
40521203 May Contract charge 252.08
40645339 Contract Charge 5/1/25-5/31/25 601.90
40645339 Maint & Service 5/1/25-5/31/25 114.42
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
40645339 CL Maintenance Overage 4/1/25-4/30/25 203.61
40645340 Contract Charge 5/1/25-5/31/25 224.93
40645340 Copier Contract Meter Usage 4/1/25-4/30/25 191.27 40645341 Senior Center printer front 326.74
40645596 Senior Center printer back 120.52
Total for Check Number 87640: 2,613.84
87641 3991 JOSH CAREY 05/23/2025
CareySLI4 Per Diem-Supervisory Leadership Institute 6/22-6/25 (POST Plan) 301.00 Total for Check Number 87641: 301.00
87642 4491 GABRIEL CASTELLANOS 05/23/2025
Explorer 2025 Per Diem-Explorer Competition Manteca, CA 6/19-6/22/25 147.00 Total for Check Number 87642: 147.00
87643 4861 CCLS, INC 05/23/2025
25481 Landscape Services May 2025 Kings Estates 980.00
25481 Landscape Services May 2025 Kings Estates phase 3 190.00 25481 Landscape Services May 2025 Vets Park 920.00
Total for Check Number 87643: 2,090.00
87644 4159 CENTRAL VALLEY FORENSIC NURSING SPECIALIST 05/23/2025 1828 Victim Exam (25-0647) 1,000.00
Total for Check Number 87644: 1,000.00
87645 4082 JENNIFER COLEGIO 05/23/2025
ExplorerComp Per Diem-Explorer Competition Manteca, CA 6/19-6/22/25 147.00 Total for Check Number 87645: 147.00
87646 5002 DATA TICKET, INC 05/23/2025
179582 Citation Processing Services April 2025 216.74
Total for Check Number 87646: 216.74
87647 4615 EMERALD TEXTILES SERVICES 05/23/2025
EFRE-00250975 Linens, mats 5/1/25-5/10/25 315.18
Total for Check Number 87647: 315.18
87648 5016 ESRI 05/23/2025
26272119 ArcGIS Online Creator User Type Annual Subscription 6/25-6/26 659.72 26272119 ArcGIS Online Creator User Type Annual Subscription 6/25-6/26 659.73 Total for Check Number 87648: 1,319.45
87649 5084 FIGUEROA CONCRETE PARTNERS 05/23/2025
05152025 Refund Hydrant Meter Deposit After Calculations 1,561.09 Total for Check Number 87649: 1,561.09
87650 3955 FIRE APPARATUS SOLUTIONS 05/23/2025
26628 Light rescue combi tool only, Combi ERT set x 16,747.79 26631 Service and Repair to RAM on Ambulance 4/17/25 1,225.00 Total for Check Number 87650: 17,972.79
87651 5005 FIRESTATS, LLC. 05/23/2025
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
2025-165 Maintenance & Operations of data analysis April 2025 350.00 Total for Check Number 87651: 350.00
87652 3539 Attn: Accts. Receivable Dept. FOREMOST PROMOTIONS 05/23/2025 736418 Rubberized Sunglasses (SRO Swag) 342.60
Total for Check Number 87652: 342.60
87653 3179 LEE FORLINES 05/23/2025
Training0610 Per Diem-Assault Weapon Ident & New Gun Laws 6/10/25 102.00 Total for Check Number 87653: 102.00
87654 3184 FRESNO CITY COLLEGE-Business Office 05/23/2025 19162574 Registration- IA Investigations 4/28-4/30/25 Gagnon 90.00 Total for Check Number 87654: 90.00
87655 3633 FRESNO COUNTY FIRE PROTECTION DISTRICT 05/23/2025 2871 Mobile Equipt graphics A504 w KFD logo 2,678.43
Total for Check Number 87655: 2,678.43
87656 3188 FRESNO COUNTY SHERIFF 05/23/2025
SO22652 Dispatch Contract Services ( May) 19,280.42
SO22652 RMS/JMS Access Fees (May) 152.16
Total for Check Number 87656: 19,432.58
87657 4932 FRESNO OXYGEN/BARNES WELDING 05/23/2025
0063575164 Bulk CO2 Pool 562.65
Total for Check Number 87657: 562.65
87658 5001 G&H DIESEL SERVICE, INC. 05/23/2025
49981 Repaired and cleaned AC condenser and fans, freon. E141 458.60 Total for Check Number 87658: 458.60
87659 3721 DEREK GAGNON 05/23/2025
Explorer Per Diem-Explorer Competitive Manteca, CA 6/19-6/22/25 147.00 Total for Check Number 87659: 147.00
87660 4206 GOVERNMENTJOBS.COM, INC. 05/23/2025
Q-359442 Neogov Subscription 7-1-25 to 6-30-25 3,654.28 Q-359442 Neogov Subscription 7-1-25 to 6-30-25 3,654.28 Q-359442 Neogov Subscription 7-1-25 to 6-30-25 3,654.28 Total for Check Number 87660: 10,962.84
87661 3994 GUARDIAN 05/23/2025
6/01/25-6/30/25 Monthly Ins Premium-6/2025 VSP Vision 1,150.95 6/01/25-6/30/25 Monthly Ins Premium-6/2025 Guardian Dental 7,831.08 6/01/25-6/30/25 Monthly Ins Premium-Vol Ins Plans 1,731.80 6/01/25-6/30/25 Monthly Ins Premium-6/2025 Life- Employee 225.90 6/01/25-6/30/25 Monthly Ins Premium-Vol Life Ins. 1,694.44 Total for Check Number 87661: 12,634.17
87662 3219 HEALTHWISE SERVICES 05/23/2025
201967 Kiosk Lease Manifest #1670509 4/18/25 173.75
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 87662: 173.75
87663 3221 ALEX HENDERSON 05/23/2025
05/15/2025 Annual Life Ins. Reimb; Per CM Contract 606.10 Total for Check Number 87663: 606.10
87664 3860 JAS PACIFIC 05/23/2025
PC7485 Plan Check Services 4/1/25-4/30/25 1,215.00
Total for Check Number 87664: 1,215.00
87665 3242 JOE SAUBERT INC. 05/23/2025
53058 PD Jail Toilet install 1,050.00
Total for Check Number 87665: 1,050.00
87666 3244 JORGENSEN & CO. 05/23/2025
6190600 PD Annual inspection- fire alarm 508.00
Total for Check Number 87666: 508.00
87667 3249 KAISER FOUNDATION HEALTH PLAN INC05/23/2025
June 2025 Med Ins. Premium- June 2025 5,728.55
Total for Check Number 87667: 5,728.55
87668 3255 KINGSBURG ELEMENTARY SCHOOL 05/23/2025
Little League25 Little League pass through per agreement 250.00 Total for Check Number 87668: 250.00
87669 3625 KINGSBURG MEDIA FOUNDATION 05/23/2025
CWM12401 Dell Optiplex 7000 Desktop Computer (5) 5,993.57 Total for Check Number 87669: 5,993.57
87670 3260 KINGSBURG VETERINARY CLINIC 05/23/2025
706728 Stray office visit 5/5/25 65.00
Total for Check Number 87670: 65.00
87671 5112 JONATHON KUTKA 05/23/2025
VectorSolKFD Training of KFD personnel 500.00
VectorSolKFD Contractor Fee-software set up & imp. Personnel sched software 1,500.00 Total for Check Number 87671: 2,000.00
87672 3277 LINCOLN AQUATICS 05/23/2025
Q2030836 Bulk Chlorine 4/11/25 1,945.20
Total for Check Number 87672: 1,945.20
87673 3293 MID VALLEY DISPOSAL 05/23/2025
April 2025 April 2025 Multi 2-4 & Multi 5 less (3,559.63) 20,171.23 April 2025 Franchise Fees- April 2025 -12,851.39
April 2025 Franchise Fees- April 2025 12,851.39
April 2025 April 2025 Residential 103,429.91
April 2025 April 2025 Comm-less FF's (9,291.76) 52,653.29 Total for Check Number 87673: 176,254.43
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
87674 3997 MID VALLEY DISPOSAL RECYCLING & TRANSFER STATION 05/23/2025 3223537 Street Sweeping Refuses 4/22/25 1,190.00
Total for Check Number 87674: 1,190.00
87675 3307 NELSON'S ACE HARDWARE-SELMA 05/23/2025
161567 Moto mix 1 gallon 87.16
Total for Check Number 87675: 87.16
87676 5028 NICHOLS CONSULTING 05/23/2025
2025-9819394-01 Preparation of State Mandated Costs (June 2025) 3,000.00 Total for Check Number 87676: 3,000.00
87677 4763 AJ O'CONNELL 05/23/2025
944478 Reimb for Lube, Oil, filter for Building Inspect Vehicle. 106.05 Total for Check Number 87677: 106.05
87678 3315 P G & E 05/23/2025
04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 1,096.35 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 208.82 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 -48.70 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 295.63 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 2,608.60 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 2,844.93 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 27,101.49 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 42.41 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 63.76 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 -48.70 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 385.93 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 432.48 04/29/2025 Electricity- 3/26/25-4/23/25 Acct#7543447781-8 -18.32 05/13/2025 Electricity- 4/15/25-5/13/25 Acct#2493668675-7 30.89 05/13/2025 Electricity- 4/14/25-5/12/25 Acct#5421414331-2 225.37 05/13/2025 Electricity- 4/15/25-5/13/25 Acct#2493668675-7 30.89 Total for Check Number 87678: 35,251.83
87679 4669 PITNEY BOWES BANK INC 05/23/2025
28563435 Meter Refill April 2025 (SN 6200438) 200.00
Total for Check Number 87679: 200.00
87680 4942 POLICE&SHERIFF'S PRESS 05/23/2025
118081 Prox ID card (Bustillos) Regular ID card (Chavez) 42.60 Total for Check Number 87680: 42.60
87681 4706 POWER DMS, INC. 05/23/2025
51443 PowerTime Subscription 7/1/24-6/30/25 2,625.00
Total for Check Number 87681: 2,625.00
87682 3334 PROFESSIONAL PRINT & MAIL, INC 05/23/2025
125365 Statements-Monthly Utility Bills May 2025 608.32 125365 Statements-Monthly Utility Bills May 2025 608.32 Total for Check Number 87682: 1,216.64
87683 3337 PROVOST & PRITCHARD 05/23/2025
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
119445 Kingsburg On Call Planning Services April 1- May 7, 2025 490.10 119446 Housing Element JCD Negotiation April 1- May 7, 2025 7,397.60 119641 GIS Planning Support April 1- 30, 2025 114.10
Total for Check Number 87683: 8,001.80
87684 4490 ALEXIS RAMIREZ-SERRATO 05/23/2025
ExploerComp2025 Per Diem-Explorer Competition Manteca, CA 6/19/25-6/22/25 147.00 Total for Check Number 87684: 147.00
87685 4828 YVONNE RUIZ 05/23/2025
06022025 Per Diem-FTO School 6/2/25-6/6/25 115.00
Total for Check Number 87685: 115.00
87686 3363 SAVE MART SUPERMARKETS 05/23/2025
04/27/2025 Senior Lunch Supplies 2/11/25 & 5/11/25 126.79 Total for Check Number 87686: 126.79
87687 3961 SHARP AMBULANCE BILLING 05/23/2025
53353 Ambulance Billing Service April 2025 6,648.64
Total for Check Number 87687: 6,648.64
87688 3543 SIERRA PACKAGING SOLUTIONS 05/23/2025
97161 Police Janitorial Supplies 64.65
Total for Check Number 87688: 64.65
87689 3369 SILVAS OIL COMPANY, INC. 05/23/2025
198462CT PW & CH Gas Chrgs 05/01-05/15/25 424.72
198462CT PW & CH Gas Chrgs 05/01-05/15/25 67.29
198462CT PW & CH Gas Chrgs 05/01-05/15/25 206.66
198462CT PW & CH Gas Chrgs 05/01-05/15/25 666.98
198462CT PW & CH Gas Chrgs 05/01-05/15/25 90.23
198462CT PW & CH Gas Chrgs 05/01-05/15/25 140.84
198462CT PW & CH Gas Chrgs 05/01-05/15/25 90.23
198463CT KES Fuel (Jimenez) 5/1/25-5/15/25 109.92
198463CT ACT Fuel (Gomez) 5/1/25-5/15/25 511.97
198463CT ME Fuels 5/1/25-5/15/25 1,020.72
198463CT KHS Fuel (Arevalo) 5/1/25-5/15/25 150.30
198463CT GF Fuels 5/1/25-5/15/25 1,953.04
198464CT Fuel- Ambulance 5/1/25-5/15/25 801.88
198464CT Fuel- Fire 5/1/25-5/15/25 801.88
198464CT Fuel Measure E 5/1/25-5/15/25 801.88
Total for Check Number 87689: 7,838.54
87690 3380 STATE OF CALIFORNIA-D O J 05/23/2025
814447 Fingerprint Apps(32) / FBI (17) April 2025 194.00 Total for Check Number 87690: 194.00
87691 4028 SUPERIOR POOL CARE 05/23/2025
5076 Pool Chlorine 4/29/25 1,689.24
5078 Pool Chlorine 5/13/25 1,794.83
5079 Pool Chlorine 5/13/25 941.65
5080 Pool Chlorine 5/13/25 941.65
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 9 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 87691: 5,367.37
87692 5088 TELEFLEX LLC 05/23/2025
9509884924 EZ IO Power Driver Vascular access pack 130.61 Total for Check Number 87692: 130.61
87693 3397 THE GAS COMPANY 05/23/2025
05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 146.38 05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 144.24 05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 105.90 05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 3,905.42 05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 65.42 05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 16.43 05/09/2025 Gas Services for city dates: 4/8/2025-5/7/2025 6.39 Total for Check Number 87693: 4,390.18
87694 5110 TRIDENCARE 05/23/2025
05122025 Over Paid for 2025 & 2024 76.00
Total for Check Number 87694: 76.00
87695 3419 VIKING CLEANING SERVICE 05/23/2025
Patio2025 Pressure Washing-KPD Patio 100.00
Total for Check Number 87695: 100.00
87696 3421 VINCENT COMMUNICATIONS, INC. 05/23/2025
90115 Tech labor A504 radio 125.00
90140 Cable to clone radios/adapter 910.14
90141 Bavery's radio-replace LCD color display/RF connector SMA jack 377.85 Total for Check Number 87696: 1,412.99
87697 3469 WECO SUPPLY CO., INC. 05/23/2025
977405 PW CY Rental 4/30/25 32.40
Total for Check Number 87697: 32.40
Total for 5/23/2025: 372,227.59
Report Total (80 checks): 577,786.60
AP Checks by Date - Detail by Check Date (5/28/2025 11:19 AM) Page 10
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Rodnie Roberts, Fire Chief REVIEWED BY: AJH AGENDA ITEM: Fire Department Intergovernmental Transfer Agreement Execution Recitals
ACTION REQUESTED: ___Ordinance ____Resolution √ Motion ______Receive/File
EXECUTIVE SUMMARY
The City of Kingsburg as part of its ambulance billing participates in the Intergovernmental Transfer (IGT) program along with many other publicly funded ambulances throughout the state. This agreement allows for additional reimbursements to cover the costs of providing treatment and ambulance transport of patients who are covered with the federal and state programs of Medicaid/Medi-Cal from Anthem Blue Cross and Cal Viva. The program works by the city reimbursing the state and federal government for the funds they have already paid and then sending the original amount plus additional funds to cover more of the actual costs for treatment and ambulance transport of Medi-Cal patients.
These contracts allow the Kingsburg Fire Department to pay monies into the IGT program, which is overseen by the Department of Health Care Services (DHCS). By authorizing the IGT investment it allows the monies to be sent to the federal government and then the city will receive monies afterward in the form of net new revenue from the IGT agreements. Each year these contracts must be renewed as a matter of usual and customary business between the Department of Health Care Services (DHCS) and the Kingsburg Fire Department Ambulance.
These agreements cover January 1, 2024 through December 31, 2027. It is updated with new costs and reimbursements annually, which required it to be signed every year by the City of Kingsburg and DHCS to allow the entities listed above to reimburse the city for costs associated with providing service for MediCal Based ambulance runs.
RECOMMENDED ACTION BY CITY COUNCIL
1. Approve the Fire Department Contracts between the Department of Health Care Services and City of Kingsburg and authorize the city manager to sign the attached agreement.
POLICY ALTERNATIVE(S)
1. Council could choose to not support the signing of the contracts; however, this would cause an estimated reduction in funding for the ambulance of approximately 20% of its overall billing reimbursements.
REASON FOR RECOMMENDATION/KEY METRIC
1. Financial Stability
2. Community Safety
3. Preserving the Kingsburg Experience
Meeting Date: 06/03/2025
Agenda Item: 3
FINANCIAL INFORMATION
FINANCIAL SUMMARY
None
PRIOR ACTION/REVIEW
These agreements have been in place for more than 5 years and are renewed every year.
BACKGROUND INFORMATION
These agreements are usual and customary for the financial solvency of the Fire Department Ambulance Enterprise.
ATTACHMENTS
1. IGT Agreements between DHCS and City of Kingsburg.
2. IGT Health Plan Provider Agreement with CalViva.
3. IGT Health Plan Provider Agreement with Anthem Blue Cross.
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? IGT
CONTRACT # IGT-24-0014
1 Template Version - 4/2025
INTERGOVERNMENTAL AGREEMENT REGARDING
TRANSFER OF PUBLIC FUNDS
This Agreement is entered into between the CALIFORNIA DEPARTMENT OF HEALTH CARE SERVICES (“DHCS”) and CITY OF KINGSBURG (“GOVERNMENTAL FUNDING ENTITY”) with respect to the matters set forth below.
The parties agree as follows:
AGREEMENT
1. Transfer of Public Funds
1.1 The GOVERNMENTAL FUNDING ENTITY agrees to make a transfer of funds to DHCS pursuant to sections 14164 and 14301.4 of the Welfare and Institutions Code.
The amount transferred shall be based on the sum of the applicable rate category per member per month (“PMPM”) contribution increments multiplied by member months, as reflected in Exhibit
1. The GOVERNMENTAL FUNDING ENTITY agrees to initially transfer amounts that are calculated using the Estimated Member Months in Exhibit 1, which will be reconciled to actual enrollment for the service period of January 1, 2024 through December 31, 2024 in accordance with Sub-Section 1.3 of this Agreement. The funds transferred shall be used as described in SubSection 2.2 of this Agreement. The funds shall be transferred in accordance with the terms and conditions, including schedule and amount, established by DHCS.
1.2 The GOVERNMENTAL FUNDING ENTITY shall certify that the funds transferred qualify for Federal Financial Participation pursuant to 42 C.F.R. part 433, subpart B, and are not derived from impermissible sources such as recycled Medicaid payments, Federal money excluded from use as State match, impermissible taxes, and non-bona fide provider- CONTRACT # IGT-24-0014
2 Template Version - 4/2025
related donations. Impermissible sources do not include patient care or other revenue received from programs such as Medicare or Medicaid to the extent that the program revenue is not obligated to the State as the source of funding.
1.3 DHCS shall reconcile the “Estimated Member Months,” in Exhibit 1, to actual enrollment in HEALTH PLAN(S) for the service period of January 1, 2024 through December 31, 2024 using actual enrollment figures taken from DHCS records. Enrollment reconciliation will occur on an ongoing basis as updated enrollment figures become available.
Actual enrollment figures will be considered final two years after December 31, 2024. If reconciliation results in an increase to the total amount necessary to fund the nonfederal share of the payments described in Sub-Section 2.2, the GOVERNMENTAL FUNDING ENTITY agrees to transfer any additional funds necessary to cover the difference. If reconciliation results in a decrease to the total amount necessary to fund the nonfederal share of the payments described in Sub-Section 2.2, DHCS agrees to return the unexpended funds to the GOVERNMENTAL FUNDING ENTITY. If DHCS and the GOVERNMENTAL FUNDING ENTITY mutually agree, amounts due to or owed by the GOVERNMENTAL FUNDING ENTITY may be offset against future transfers.
2. Acceptance and Use of Transferred Funds
2.1 DHCS shall exercise its authority under section 14164 of the Welfare and Institutions Code to accept funds transferred by the GOVERNMENTAL FUNDING ENTITY pursuant to this Agreement as Intergovernmental Transfer (IGTs), to use for the purpose set forth in Sub-Section 2.2.
2.2 The funds transferred by the GOVERNMENTAL FUNDING ENTITY pursuant to Section 1 and Exhibit 1 of this Agreement shall be used to fund the non-federal share CONTRACT # IGT-24-0014
3 Template Version - 4/2025
of Medi-Cal Managed Care actuarially sound capitation rates described in section 14301.4(b)(4) of the Welfare and Institutions Code as reflected in the contribution PMPM and rate categories reflected in Exhibit 1. The funds transferred shall be paid, together with the related Federal Financial Participation, by DHCS to HEALTH PLAN(S) as part of HEALTH PLAN(S)’ capitation rates for the service period of January 1, 2024 through December 31, 2024, in accordance with section 14301.4 of the Welfare and Institutions Code.
2.3 DHCS shall seek Federal Financial Participation for the capitation rates specified in Sub-Section 2.2 to the full extent permitted by federal law.
2.4 The parties acknowledge that DHCS will obtain any necessary approvals from the Centers for Medicare and Medicaid Services.
2.5 DHCS shall not direct HEALTH PLAN(S)’ expenditure of the payments received pursuant to Sub-Section 2.2.
3. Assessment Fee
3.1 DHCS shall exercise its authority under section 14301.4 of the Welfare and Institutions Code to assess a 20 percent fee related to the amounts transferred pursuant to Section 1 of this Agreement, except as provided in Sub-Section 3.2. GOVERNMENTAL FUNDING ENTITY agrees to pay the full amount of that assessment in addition to the funds transferred pursuant to Section 1 of this Agreement.
3.2 The 20-percent assessment fee shall not be applied to any portion of funds transferred pursuant to Section 1 that are exempt in accordance with sections 14301.4(d) or 14301.5(b)(4) of the Welfare and Institutions Code. DHCS shall have sole discretion to determine the amount of the funds transferred pursuant to Section 1 that will not be subject to a CONTRACT # IGT-24-0014
4 Template Version - 4/2025
20 percent fee. DHCS has determined that $0.00 of the transfer amounts will not be assessed a 20 percent fee, subject to Sub-Section 3.3.
3.3 The 20-percent assessment fee pursuant to this Agreement is nonrefundable and shall be wired to DHCS simultaneously with the transfer amounts made under Section 1 of this Agreement. If at the time of the reconciliation performed pursuant to SubSection 1.3 of this Agreement, there is a change in the amount transferred that is subject to the 20-percent assessment in accordance with Sub-Section 3.1, then a proportional adjustment to the assessment fee will be made.
4. Amendments
4.1 No amendment or modification to this Agreement shall be binding on either party unless made in writing and executed by both parties.
4.2 The parties shall negotiate in good faith to amend this Agreement as necessary and appropriate to implement the requirements set forth in Section 2 of this Agreement.
5. Notices. Any and all notices required, permitted, or desired to be given hereunder by one party to the other shall either be sent via secure email or submitted in writing to the other party personally or by United States First Class, Certified or Registered mail with postage prepaid, addressed to the other party at the address as set forth below:
To the GOVERNMENTAL FUNDING ENTITY:
Rodnie Roberts, Fire Chief
CONTRACT # IGT-24-0014
5 Template Version - 4/2025
1460 Marion Street
Kingsburg, CA 93631
(559) 419-0911
[email protected]
With copies to:
Rolinda Hernandez, Fire Admin. Analyst
1460 Marion Street
Kingsburg, CA 93631
(559) 419-0911
[email protected]
To DHCS:
Vivian Beeck
California Department of Health Care Services
Capitated Rates Development Division
1501 Capitol Ave., MS 4413
Sacramento, CA 95814
[email protected]
6. Other Provisions
6.1 This Agreement contains the entire Agreement between the parties with respect to the Medi-Cal payments described in Sub-Section 2.2 of this Agreement that are funded by the GOVERNMENTAL FUNDING ENTITY, and supersedes any previous or contemporaneous oral or written proposals, statements, discussions, negotiations or other agreements between the GOVERNMENTAL FUNDING ENTITY and DHCS relating to the subject matter of this Agreement. This Agreement is not, however, intended to be the sole agreement between the parties on matters relating to the funding and administration of the MediCal program. This Agreement shall not modify the terms of any other agreement, existing or entered into in the future, between the parties.
CONTRACT # IGT-24-0014
6 Template Version - 4/2025
6.2 The non-enforcement or other waiver of any provision of this Agreement shall not be construed as a continuing waiver or as a waiver of any other provision of this Agreement.
6.3 Sections 2 and 3 of this Agreement shall survive the expiration or termination of this Agreement.
6.4 Nothing in this Agreement is intended to confer any rights or remedies on any third party, including, without limitation, any provider(s) or groups of providers, or any right to medical services for any individual(s) or groups of individuals. Accordingly, there shall be no third party beneficiary of this Agreement.
6.5 Time is of the essence in this Agreement.
6.6 Each party hereby represents that the person(s) executing this Agreement on its behalf is duly authorized to do so. Any required signature(s) on any documents must be in compliance with California Government Code section 16.5 and any other applicable state or federal regulations.
7. State Authority. Except as expressly provided herein, nothing in this Agreement shall be construed to limit, restrict, or modify the DHCS’ powers, authorities, and duties under Federal and State law and regulations.
8. Approval. This Agreement is of no force and effect until signed by the parties.
9. Term. This Agreement shall be effective as of January 1, 2024 and shall expire as of June 30, 2027 unless terminated earlier by mutual agreement of the parties.
CONTRACT # IGT-24-0014
7 Template Version - 4/2025
SIGNATURES
IN WITNESS WHEREOF, the parties hereto have executed this Agreement, on the date of the last signature below.
CITY OF KINGSBURG:
By: Date: _______________________
(Funding Entity Signer)
THE STATE OF CALIFORNIA, DEPARTMENT OF HEALTH CARE SERVICES:
By: Date: _______________________
Authorized Representative, Department of Health Care Services CONTRACT # IGT-24-0014
8 Template Version - 4/2025
Exhibit 1
Health Plan Funding Entity Rating Region Service Period Participation % Anthem Blue Cross City of Kingsburg Tri-County 1/2024 - 12/2024 1.63% Category of Aid SIS/UIS Contribution
PMPM
Estimated Member
Months*
Estimated
Contribution (NonFederal Share)
Child SIS $ 0.06 866,554 $ 51,993
Child UIS $ 0.02 26,672 $ 533
Adult SIS $ 0.12 306,360 $ 36,763
Adult UIS $ 0.07 113,136 $ 7,920
Adult Expansion SIS $ 0.03 695,947 $ 20,878
Adult Expansion UIS $ 0.02 94,560 $ 1,891
SPD SIS $ 0.38 126,196 $ 47,954
SPD UIS $ 0.21 14,028 $ 2,946
SPD Dual SIS $ 0.12 250,687 $ 30,082
SPD Dual UIS $ 0.04 2,548 $ 102
LTC SIS $ 2.77 351 $ 972
LTC UIS $ 0.41 203 $ 83
LTC Dual SIS $ 1.91 5,398 $ 10,310
LTC Dual UIS $ 0.03 59 $ 2
Est. FE Total 2,502,699 $ 212,429
Health Plan Funding Entity Rating Region Service Period Participation % CalViva Health City of Kingsburg Tri-County 1/2024 - 12/2024 2.10% Category of Aid SIS/UIS Contribution
PMPM
Estimated Member
Months*
Estimated
Contribution (NonFederal Share)
Child SIS $ 0.08 2,113,451 $ 169,076
Child UIS $ 0.02 66,398 $ 1,328
Adult SIS $ 0.21 735,316 $ 154,416
Adult UIS $ 0.10 272,087 $ 27,209
Adult Expansion SIS $ 0.03 1,215,777 $ 36,473
Adult Expansion UIS $ 0.02 229,657 $ 4,593
SPD SIS $ 0.56 264,868 $ 148,326
SPD UIS $ 0.37 29,037 $ 10,744
SPD Dual SIS $ 0.16 288,303 $ 46,128
SPD Dual UIS $ 0.05 3,300 $ 165
LTC SIS $ 3.59 348 $ 1,249
LTC UIS $ 0.53 454 $ 241
LTC Dual SIS $ 2.71 6,632 $ 17,973
LTC Dual UIS $ 0.03 39 $ 1
Est. FE Total 5,225,667 $ 617,922
CONTRACT # IGT-24-0014
9 Template Version - 4/2025
* Note that Estimated Member Months are subject to variation, and the actual total Contribution (Non-Federal Share) may differ from the amount listed here. * FMAP is a weighted blend of multiple FMAPs.
City of Kingsburg and CalViva 2024 Rate Range Health Plan/Provider Agreement
HEALTH PLAN-PROVIDER AGREEMENT
AGREEMENT TO IMPLEMENT THE 2024 RATE RANGE IGTS
This Agreement is made this ___ day of _______ 2025, by and between the Fresno-Kings-Madera Regional Health Authority dba CalViva Health, a Medi-Cal Managed Care Plan hereinafter referred to as "PLAN", and City of Kingsburg, acting through its Fire Department, hereinafter referred to as "PROVIDER."
RECITALS:
WHEREAS, CalViva Health licensed under Health and Safety Code Section 1349 et seq. has a contract with the State Department of Health Care Services (DHCS) pursuant to Welfare and Institutions Code Section 14087.3 to act as a Medi-Cal managed care plan and CalViva Health has contracted with Health Net Community Solutions, Inc., (HNCS) which is a subsidiary of Health Net, Inc., which is a wholly owned subsidiary of Centene Corporation, to fulfill its responsibilities for the provision of Medi-Cal covered services for eligible Medi-Cal members. For purposes of this Agreement, Centene Corporation, Health Net of California, Inc., Health Net Community Solutions, Inc. and CalViva Health shall collectively be referred to as “PLAN”;
WHEREAS, PROVIDER is an incorporated City whose Fire Department provides emergency response and ambulance transport to Plan members; and WHEREAS, PLAN and PROVIDER desire to enter into an Agreement to provide for Medi-Cal managed care capitation rate increases to PLAN as a result of intergovernmental transfers (“IGTs”) from City of Kingsburg (GOVERNMENTAL FUNDING ENTITY) to the California Department of Health Care Services (“State DHCS”) to maintain the availability of Medi-Cal health care services to Medi-Cal beneficiaries.
NOW, THEREFORE, PLAN and PROVIDER hereby agree as follows:
Calendar Year 2024 IGT MEDI-CAL MANAGED CARE CAPITATION RATE RANGE
INCREASES
1. IGT Capitation Rate Range Increases to PLAN
A. Payment
Should PLAN receive any Medi-Cal managed care capitation rate increases from State DHCS where the nonfederal share is funded by the GOVERNMENTAL FUNDING ENTITY specifically pursuant to the provisions of the Intergovernmental Agreement Regarding Transfer of Public Funds, # 24-0014 (“Intergovernmental Agreement”) effective for the period of January 1, 2024 through December 31, 2024 for Intergovernmental Transfer Medi-Cal Managed Care Rate Range Increases (“IGT MMCRRIs”), PLAN shall pay to PROVIDER the amount of the IGT MMCRRIs received from State DHCS, in accordance with paragraph 1.E below City of Kingsburg and CalViva 2024 Rate Range Health Plan/Provider Agreement p. 2
regarding the form and timing of Local Medi-Cal Managed Care Rate Range (“LMMCRR”) IGT Payments. LMMCRR IGT Payments paid to PROVIDER shall not replace or supplant any other amounts paid or payable to PROVIDER by PLAN.
B. Health Plan Retention
(1) The PLAN shall retain a 2% administrative fee based on the total amount of the IGT received from DHCS for PLAN’s cost to administer this program. Each providers’ share of the 2% fee shall be calculated based on the providers’ respective proportionate share of the LMMCRR IGT payment made by PLAN for Fresno County.
(2) PLAN will not retain any other portion of the IGT MMCRRIs received from the State DHCS other than those mentioned above.
C. Conditions for Receiving Local Medi-Cal Managed Care Rate Range IGT Payments
As a condition for receiving LMMCRR IGT Payments, PROVIDER shall, as of the date the particular LMMCRR IGT Payment is due:
(1) Remain a participating PLAN provider;
(2) maintain its current emergency response and ambulance transport services for PLAN beneficiaries.
D. Schedule and Notice of Transfer of Non-Federal Funds The GOVERNMENTAL FUNDING ENTITY shall notify the PLAN within five business days after the District funds referred to in the Intergovernmental Transfer Agreement have been transferred to the State.
PROVIDER shall provide PLAN with a copy of the schedule regarding the transfer of funds to State DHCS, referred to in the Intergovernmental Agreement, within fifteen (15) calendar days of the PROVIDER receiving such schedule from the State DHCS.
Additionally, PROVIDER shall notify PLAN, in writing, no less than seven (7) calendar days prior to any changes to an existing schedule including, but not limited to, changes in the amounts specified therein.
City of Kingsburg and CalViva 2024 Rate Range Health Plan/Provider Agreement p. 3
E. Form and Timing of Payments
PLAN agrees to pay LMMCRR IGT Payments to PROVIDER in the following form and according to the following schedule:
(1) PLAN agrees to pay the LMMCRR IGT Payments to PROVIDER using the same mechanism through which compensation and payments are normally paid to PROVIDER (e.g., electronic transfer). After paying any required taxes and retaining the PLAN’s administrative fee, as shown in Section B above, PLAN will pay PROVIDER a percent of the remaining LMMCRR IGT payment equal to the PROVIDER’s contribution as a percent of total local provider contributions.
(2) PLAN will pay the LMMCRR IGT Payments to PROVIDER no later than sixty (60) calendar days after receipt of the IGT MMCRRIs from State DHCS.
F. Consideration
(1) As consideration for the LMMCRR IGT Payments, PROVIDER shall (2) use the LMMCRR IGT Payments for the following purposes and shall treat the LMMCRR IGT Payments in the following manner:
(a) The LMMCRR IGT Payments shall represent compensation for Medi-Cal services rendered to Medi-Cal PLAN members by PROVIDER during the State fiscal year to which the LMMCRR IGT Payments apply.
(b) To the extent that total payments received by PROVIDER for any State fiscal year under this Agreement exceed the cost of Medi-Cal services provided to MediCal beneficiaries by PROVIDER during that fiscal year, any remaining LMMCRR IGT Payment amounts shall be retained by PROVIDER to be expended for health care services. Retained LMMCRR IGT Payment amounts may be used by the PROVIDER in either the State fiscal year for which the payments are received or subsequent State fiscal years. (2) For purposes of subsection (1) (b) above, if the retained LMMCRR IGT Payments, if any, are not used by PROVIDER in the State fiscal year received, retention of funds by PROVIDER will be established by demonstrating that the retained earnings account of PROVIDER at the end of any State fiscal year in which it received payments based on LMMCRR IGT Payments funded pursuant to the Intergovernmental Agreement, has increased over the unspent portion of the prior State fiscal year’s balance by the amount of LMMCRR IGT Payments received, but not used. These retained PROVIDER funds may be commingled with other GOVERNMENTAL FUNDING ENTITY funds for cash management purposes provided that such funds are appropriately tracked and only the depositing facility is authorized to expend them.
(3) Both parties agree that none of these funds, either from the GOVERNMENTAL FUNDING ENTITY or federal matching funds will be recycled back to the GOVERNMENTAL FUNDING ENTITY’S general fund, the State, or any other intermediary City of Kingsburg and CalViva 2024 Rate Range Health Plan/Provider Agreement p. 4
organization. Payments made by the health plan to providers under the terms of this Agreement constitute patient care revenues.
G. PLAN’s Oversight Responsibilities
PLAN’s oversight responsibilities regarding PROVIDER’s use of the LMMCRR IGT Payments shall be limited as described in this paragraph. PLAN may request, within thirty (30) calendar days after the end of each State fiscal year in which LMMCRR IGT Payments were transferred to PROVIDER, a written confirmation that states whether and how PROVIDER complied with the provisions set forth in Paragraph 1.F above. In each instance, PROVIDER shall provide PLAN with written confirmation of compliance within thirty (30) calendar days of PLAN’s request.
H. Cooperation Among Parties
Should disputes or disagreements arise regarding the ultimate computation or appropriateness of any aspect of the LMMCRR IGT Payments, PROVIDER and PLAN agree to work together in all respects to support and preserve the LMMCRR IGT Payments to the full extent possible on behalf of the safety net in Fresno County.
I. Reconciliation
Within one hundred twenty (120) calendar days after the end of each of PLAN’s fiscal years in which LMMCRR IGT Payments were made to PROVIDER, PLAN shall perform a reconciliation of the LMMCRR IGT Payments transmitted to the PROVIDER during the preceding fiscal year to ensure that the supporting amount of IGT MMCRRIs were received by PLAN from State DHCS. PROVIDER agrees to return to PLAN any overpayment of LMMCRR IGT Payments made in error to PROVIDER within thirty (30) calendar days after receipt from PLAN of a written notice of the overpayment error, unless PROVIDER submits a written objection to PLAN. Any such objection shall be resolved in accordance with the dispute resolution processes set forth in Section H. of this Agreement or otherwise in good faith by the parties. The reconciliation processes established under this paragraph are distinct from the indemnification provisions set forth in Section J. below. PLAN agrees to transmit to the PROVIDER any underpayment of LMMCRR IGT Payments within thirty (30) calendar days of PLAN’s identification of such underpayment.
J. Indemnification
PROVIDER agrees to indemnify and hold PLAN harmless in all matters relating to the IGT request, subsequent payment and use of such funds.
City of Kingsburg and CalViva 2024 Rate Range Health Plan/Provider Agreement p. 5
K. Remittance Information
The IGT-funded payments made by the PLAN pursuant only to this Agreement, shall be mailed to the PROVIDER at the address set forth below:
Rodnie Roberts, Fire Chief
City of Kingsburg Fire Department
1460 Marion Street
Kingsburg, CA 93631
Phone 559-419-0911; Email: [email protected]
2. Term
The term of this Agreement shall commence on January 1, 2024 and shall terminate on December 31, 2027.
SIGNATURES
BY HEALTH PLAN: ______________________________________ Date: ____________ Jeffrey Nkansah, Chief Executive Officer, CalViva Health BY PROVIDER: ______________________________________ Date: _____________ Rodnie Roberts, Fire Chief, City of Kingsburg
AMENDMENT
ANTHEM BLUE CROSS
INTERGOVERNMENTAL TRANSFER (IGT)
HEALTH PLAN-PROVIDER AGREEMENT
1 This Amendment to the Intergovernmental Health Plan Provider Agreement is effective January 1, 2024 (“Effective Date”) between Blue Cross of California dba Anthem Blue Cross, a California corporation hereinafter referred to as "PLAN", and the City of Kingsburg, acting through its Fire Department, hereinafter referred to as "PROVIDER".
RECITALS
A. ANTHEM and PROVIDER have previously entered into a Intergovernmental Health Plan Provider Agreement ("Agreement") whereby PROVIDER is designated as a PROVIDER.
The Agreement, as amended, remains in effect.
B. Pursuant to Section N of the Agreement, the parties now desire to amend the Agreement to provide for the following changes to the Agreement.
THEREFORE, IT IS AGREED:
I. Section A is deleted in its entirety and replaced with the following.
A. Payment
Should PLAN receive any Medi-Cal managed care capitation rate increases from State DHCS where the nonfederal share is funded by GOVERNMENTAL FUNDING ENTITY specifically pursuant to the provisions of the Intergovernmental Agreement Regarding Transfer of Public Funds #24-0014, (“Intergovernmental Agreement”) effective for the periods January 1, 2024 through December 31, 2024 for Intergovernmental Transfer Medi-Cal Managed Care Rate Range Increases (“IGT MMCRRIs”), PLAN shall pay to PROVIDER the amount of the IGT MMCRRIs received from State DHCS, in accordance with paragraph 1.E below regarding the form and timing of Local Medi-Cal Managed Care Rate Range (“LMMCRR”) IGT Payments.
LMMCRR IGT Payments paid to PROVIDER shall not replace or supplant any other amounts paid or payable to PROVIDER by PLAN.
II. Section B is deleted in its entirety and replaced with the following.
B. Health Plan Retention
1) The PLAN shall retain a two and a half percent (2.5%) administrative fee based on the total amount of the IGT MMCRRIs received from DHCS for PLAN’s cost to administer this program. Each provider’s share of the 2.5% fee shall be calculated based on that provider’s proportionate share of the LMMCRR IGT payment made by Plan in Fresno County.
2) PLAN will not retain any other portion of the IGT MMCRRIs received from the State DHCS other than those mentioned above.
2 2
III. Section N is deleted in its entirety and replaced with the following.
N. Term
The term of this Agreement shall commence on January 1, 2024 and shall terminate on December 31, 2027.
This Agreement may be amended in writing by the PROVIDER and the PLAN as mutually agreed. Each time that the parties agree to participate in a Voluntary Rate Range Intergovernmental Agreement with State DHCS, the parties to this Agreement shall amend it in writing in order to update the IGT Rating Period, the term, the contract number for the “Intergovernmental Agreement Regarding Transfer of Public Funds” shown in Section A and to make any other necessary changes.
Upon acceptance by the parties, this AMENDMENT, on the first date specified above, will become a part of the AGREEMENT, and all provisions of the AGREEMENT not specifically inconsistent herewith will remain in full force and effect.
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed personally or by their duly authorized officers or agents.
SIGNATURES
ANTHEM BLUE CROSS PROVIDER
Signature: Signature:
Name: John Pickett Name: Rodnie Roberts
Title: Regional Vice President, Provider Solutions Title: Fire Chief, City of Kingsburg__________ Date: Date:
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: AP AGENDA ITEM: Master Fee Schedule Update
ACTION REQUESTED: ___Ordinance _√__Resolution __√_Motion _____Receive/File
EXECUTIVE SUMMARY
Each year, staff reviews the existing Master Fee schedule to determine if changes are needed to ensure services provided are being adequately funded by the appropriate parties, and taxpayers are not responsible for funding or subsidizing activities that are often development driven. Such fees shall in no case exceed the actual cost of providing the service in compliance with Article XIIB, Section 8(c) of the California Constitution.
Staff is recommending fee schedule changes in the following areas:
1. Ambulance and Fire Dept.
- The ambulance fee is being raised based on the Los Angeles/Long Beach CPI for April 2025 (3.2%). The City’s costs for fuel, replacement equipment and supplies, and labor have increased more than the current inflation rate. This increase is only to recover our costs as it relates to inflation.
2. Community Development Department
- Staff is recommending the adjustment of the Tentative Parcel Map fee under the Engineering Master Fee Schedule, currently at $800.00. Costs that are incurred by the requirements for a public hearing notice in the newspaper as well as a Planning Commission hearing and engineering reviews are not being covered by the existing fee. A review of surrounding cities’ fees for the same entitlement all show fees that are higher than Kingsburg’s. In addition, there are occasional needs for external consultation on issues that are complex in nature. Staff is recommending a general ‘Consultant Fee-Actual +10%’ to the Planning and Zoning and the Engineering fee schedule to recover some costs when necessary.
3. Public Works
- For the July 1, 2025 proposed rates, staff is recommending up to 5.5% increase to the Solid Waste rate schedule as proposed during the Prop 218 hearing and protest. Mid Valley Disposal will provide the City the CPI in June, which will become effective in July and is based on the CPI change year over year for the month of May. It is anticipated to be close to City proposed rate. For this and future increases the City has the flexibility to increase rates from 0% and up to 10%. - The water rates in the Master Fee Schedule are the rates approved as the result of the Prop 218 Pubic Hearing that was held on May 21, 2025, rates were approved as part of Resolution 2025-031.
4. Police Fees
- The proposed increase of personnel fees reflect current costs of a fulltime Police Officer, and Police Officer and Police Sergeant overtime hourly rates for contracting By law, Council must authorize the fees that are charged. For transparency reasons, we have noticed the increases as a public hearing.
Meeting Date: 06/03/2025
Agenda Item: 4
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends the council adopt Resolution 2025-032 approving the proposed fees as presented.
POLICY ALTERNATIVE(S)
1. Council could choose to not adopt any, or all, of the fee changes requested.
STRATEGIC INITIATIVE
1. Financial Stability
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
City Council reviews fee changes on an annual basis and situational as needed.
BACKGROUND INFORMATION
See Executive Summary.
ATTACHED INFORMATION
1. Resolution 2025-032
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Varies
3. If Budgeted, Which Line? Varies
RESOLUTION NO. 2025-032
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG TO POLICE,
PUBLIC WORKS, UTILITIES, PLANNING FEES ENGINEERING AND FIRE FEES ON THE
CITY OF KINGSBURG MASTER FEE SCHEDULE
WHEREAS, on August 20, 2014, the Kingsburg City Council adopted Resolution 2014-33, which established the current Master Fee Schedule for the City of Kingsburg; and WHEREAS, a Public Hearing was held on June 3, 2025 for Public Works, Utilities, Fire, Engineering and Planning Department Fees; and
NOW THEREFORE, BE IT RESOLVED: That Resolution 2025-032 is approved, and the adjustments to the City of Kingsburg Master Fee Schedule are hereby incorporated, as outlined in Exhibit “A”. The fee changes will go into effect on July 1, 2025.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 3rd day of June, 2025, by the following vote:
AYES: Council Member(s):
NOES: Council Member(s):
ABSTAIN: Council Member(s):
ABSENT: Council Member(s):
_____________________________
Abigail Palsgaard, City Clerk
STATE OF CALIFORNIA )
COUNTY OF FRESNO )ss
CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify the foregoing Resolution 2025-032 was duly passed and adopted at a regular meeting of said City Council held on the 3rd day of June, 2025.
Dated: 6/4/2025 ____________________________________
Abigail Palsgaard, City Clerk
EXHIBIT “A”
PROPOSED UPDATED
MASTER FEE SCHEDULE
CITY OF KINGSBURG
ENGINEERING FEES
Current fees: Proposed fees:
Abandonment of Right-of-Way
Tentative Parcel Map $1,250.00
Final Parcel Map
Parcel Map Waiver
Tentative Tract Map
Final Tract Map
Lot Line Adjustment
Reversion to Acreage
Final Map Plan Check Resubmittals
Plan Checking
Inspection
Staff Research/Document Preparation
Consultant Fee
n/a Actual Cost +10%
Division of Land to Parcels (Subdivision)
Off-Site Improvements
Plan Check and Inspection Fees for Grading and Site
Improvements
$1,800.00 + 25/Lot
$2,000.00
$800.00
$800.00
$500.00
$1,200.00 + 25/Lot
$1,500.00
$500.00
Actual Cost
Engineer Cost+20%
Engineer Cost+10%
$3,500.00
$400.00
$1,141.00
$95/Hour (One Hour
Minimum)
5% of the first $50,000 of the cost of improvement
3% of the next $450,000 of the cost of improvement
1-1/2% of the remaining amount of the cost of improvement MONUMENT DEPOSIT – Due prior to approval of final map
STREET SIGN FEES – Due prior to approval of final map (each) SEWER CONNECTION FEE– Due at time of permit issuance (per unit) Copy of Copy of Kingsburg Master Fee Schedule 2024.07.01 HRO_.xls FIRE Current Proposed July 1, 2025 Changes
Fire Reports & Photos $25.00
Fire Investiagtion & Photos $100.00
Copy of Medical Records $100.00
Fire Suppression Cost Recovery Actual Costs
B-SAFE Voluntary Self-Inspection No Charge
B-SAFE Fire Department Inspection $120/inspection
B-SAFE Fire Department Reinspection Fee $70.00
AMBULANCE
BLS Base Rate $1,614.84 $1,666.51 3.2% LA/Long Beach CPI for last 6 months BLS Emergency Base Rate $1,857.95 $1,917.40
ALS-1 Base Rate $1,737.44 $1,793.04
ALS-1 Emergency Base Rate $2,196.43 $2,266.72
ALS-2 Base Rate $3,209.76 $3,312.47
Treat, Non Transport $581.91 $600.53
Non-Transport ALS Treatment $907.49 $936.53
First Responder $581.91 $600.53
Oxygen $168.19 $173.57
Mileage $48.62 $50.18
Night Charge $146.92 $151.62
ALS Disposable Supplies $315.37 $325.46
BLS Disposable Supplies $266.17 $274.69
Wait Time per 15 min. increments $83.83 $86.51
Extra Attendant $175.26 $180.87
Special Event (stand-by) 2 staff per hr. $314.37 $324.43 Paramedic Intercept $2,029.81 $2,094.76
Specialty Care Transport $3,772.49 $3,893.21
12 Lead EKG $273.51 $282.26
3 Lead EKG $147.16 $151.87
1-Jul-25
Deposit $2,000.00 $2,000.00
Monthly Rental Fee up to 90 days $50.00 $50.00
Monthly Rental Fee up longer than 90 days $100.00 $100.00 First 11,000 gallons $30.50
From 11,001 to 22,000 .80 per 1,000 gallons N/A
From 22,001 to 34, 000 .95 per 1,000 gallons N/A
From 34,001 and up 1.14 per 1,000 gallons N/A
New Water Usage Rate Per Prop 218 Hearing 5/21/25 $1.23 per 1,000 gallons Water Meter Deposit Fee Current ($/month)
UTILITIES
RESIDENTIAL CHARGES Resolution
Refuse and Organics Current Proposed
96 Gal Refuse Barrel & Organics $36.08 $38.06
Two 96 Gal Refuse Barrel & Organics $49.23 $51.94
Addt'l 96 Gal Organics $12.91 $13.62
Senior Citizen Rate - 64 gal container- $1.50 Discount $34.58 $36.56 Recycling
96 Gal Container $3.42 $3.60
Senior Citizen Rate - 64 gal container-5% Discount $3.27 $3.45 3 Yard Bin (each) $77.53 $81.80
Other Charges
Residential Container Return Delivery $55.70 $58.77
64 gal container replacement $122.47 $129.21
96 gal container replacement $144.60 $152.56
Container extra pickup $11.80 $12.45
Container Cleaning $122.47 $129.21
Passenger Car Tire Collection & Disposal $17.71 $18.68
Truck Tires Collection & Disposal $33.35 $35.18
Tractor Tires Collection & Disposal $84.11 $88.73
Bulky Items – Curbside Collection (3 items or less not to exceed 500 pounds) $143.13 $151.00 Excess Bulky Item Minimum $59.02 $62.27
Excess Bulky Item Maximum $295.11 $311.34
One time set up fee for Special Events/Pick-up
96 Gallon Container $44.27 $46.70
3 Yard Bin $277.40 $292.66
Delivery $66.40 $70.05
Contamination Charges
Second Warning $25.00 $25.00
Third Warning $50.00 $50.00
Fourth and each Addl. $75.00 $75.00
Commercial Trash
96 Gallon Container
1x per week $35.22 $37.16
2x per week $62.13 $65.55
3x per week $93.24 $98.37
1 yard bin * not updated in 2024
1x per week $97.93 $108.99
2x per week $162.21 $180.55
3x per week $204.90 $228.06
4x per week $294.29 $327.56
5x per week $299.92 $333.82
2 yard bin
1x per week $137.48 $145.04
2x per week $206.28 $217.63
3x per week $286.62 $302.39
4x per week $370.39 $390.76
5x per week $490.75 $517.74
6x per week- Not available $611.80 N/A
3 yard bin
1x per week $201.91 $213.02
2x per week $263.27 $277.74
3x per week $412.34 $435.02
4x per week $560.54 $591.37
5x per week $682.51 $720.05
6x per week- Not available $850.99 N/A
4 yard bin
1x per week $248.92 $262.61
2x per week $346.50 $365.56
(10% Late Fee is charged if bill is not paid by the 19th of each month)
NON-RESIDENTIAL CHARGES
UTILITIES
3x per week $497.02 $524.36
4x per week $639.63 $674.81
5x per week $864.13 $911.66
6x per week- Not Available $1,167.28 N/A
6 yard bin
1x per week $280.01 $295.41
2x per week $560.47 $591.29
3x per week $825.73 $871.14
4x per week $1,090.75 $1,150.74
5x per week $1,363.62 $1,438.62
6x per week- Not Available $1,636.39 N/A
6 yard compactor
1x per week $560.03 $590.83
2x per week $1,120.94 $1,182.59
3x per week $1,651.45 $1,742.28
4x per week $2,181.49 $2,301.48
5x per week $2,727.24 $2,877.23
6x per week- Not Available $3,272.77 N/A
Commercial Recycling
64 Gallon Container
1x per week $10.33 $10.90
96 Gallon Container
1x per week $12.84 $13.54
1 yard bin* Not updated in 2024
1x per week $39.55 $44.03
2x per week $79.11 $88.05
3x per week $118.66 $132.08
2 yard bin
1x per week $78.65 $82.97
2x per week $181.06 $191.02
3x per week $236.09 $249.07
3 yard bin
1x per week $95.17 $100.41
2x per week $219.26 $231.32
3x per week $285.94 $301.66
4 yard bin
1x per week $122.20 $128.93
2x per week $244.02 $257.45
3x per week $366.67 $386.84
6 yard bin
1x per week $176.11 $185.79
2x per week $418.54 $441.56
3x per week $528.24 $557.30
Commercial Organics
64 Gallon Container
1x per week $10.18 $10.74
2x per week $19.92 $21.02
3x per week $29.51 $31.13
96 Gallon Container
1x per week $11.80 $12.45
2x per week $21.99 $23.19
3x per week $32.09 $33.86
1.5 yard bin
1x per week $110.67 $116.75
2x per week $177.06 $186.80
NON-RESIDENTIAL CHARGES
NON-RESIDENTIAL CHARGES
UTILITIES
3x per week $243.46 $256.85
Other Charges
Locking Device $44.27 $46.70
Commercial Container Return Delivery $75.25 $79.39
Container Cleaning $132.80 $140.10
Container Replacement Charges
96 Gallon $118.04 $124.53
2 Yard Bin $1,106.65 $1,167.52
3 Yard Bin $1,217.32 $1,284.27
4 Yard Bin $1,401.76 $1,478.86
6 Yard Bin $1,586.20 $1,673.44
Extra Pick-up
96 Gallon $17.71 $18.68
2 Yard Bin $98.49 $103.91
3 Yard Bin $138.70 $146.33
4 Yard Bin $174.85 $184.47
6 Yard Bin $200.67 $211.71
Contamination Charges
Second Warning $25.00 $25.00
Third Warning $50.00 $50.00
Fourth and each Addl. $75.00 $75.00
STREET SWEEPING
COMMERCIAL & INDUSTRIAL – Per Lineal Foot of street frontage per Month $0.44 $0.47 RESIDENTIAL & APARTMENT – Flat Rate per month $4.64 $4.89 WATER RATES - Per Prop 218 5/21/2025 Reso 2025-031
WATER RATES (For residential that do not have water meters. ) RESIDENCE – Inside City Limit up to 10,000 Sq. Ft. $39.00/mo Unmetered per dewlling unit up to 10,000 Sq.Ft. $52.25
RESIDENCE – Inside City Limit 10,000 to 15,000 Sq. Ft. $51.30/mo Unmetered per dewlling unit up to 10,000 to 15,000 Sq.Ft. $69.47 RESIDENCE – Inside City Limit Over 15,000 Sq. Ft. $63.55/mo Unmetered per dewlling unit over 15,000 Sq.Ft. $87.92
RESIDENCE – Outside City Limit Up to 10,000 Sq. Ft. Lot $41.60/mo RESIDENCE – Outside City Limit 10,000 to15,000 Sq. Ft. Lot $42.30/mo RESIDENCE – Outside City Limit 15,000 Sq. Ft. $67.10/mo POOL REFILL PERMIT (without meter) – first 11,000 Gallons $32.25 11,001 to 22,000 per 1,000 Gallons $0.80
22,001 to 34,000 per 1,000 Gallons $0.95
34,001 and up $1.14
Pool Refill $1.23 per1,000 gallons $1.23/per 1,000 gallons MULTI-UNIT APARTMENTS – Flat Rate (Per Unit) $34.30 $44.87 SERVICE REACTIVATION FOR NON PAYMENT $25.00 $25.00
WATER RATES (For Residential, Multi-family, Outside the City Limits and Reso 2025-031 Commercial with water meters.)
All water use $1.23 per/ 1,000 gallons plus base Meter Size Meter Size
Up to 1" $32.57
1.5" $65.14
2" $104.22
3" $208.45
4" $325.70
Effective June 1, 2019
Measured in Units Measured in T-gallons
Gallons (1 unit =748 Gallons) (T-Gallons = 1,000)
0 – 11,000 $32.25 base charge $32.25 base charge
UTILITIES
11,001 – 22,000 $0.80 per unit $0.80 per 1,000 gallons
22,001 – 34,000 $0.95 per unit $0.95 per 1,000 gallons
Above 34,001 $1.14 per unit $1.14 per 1,000 gallons
WATER CONSERVATION PENALTY FEE (Approved 11-18-2015)
Current fee $45.00
Fee Range $45.00-$150.00
(To increase the fee from $45.00 it will need to be approved by City Council) Penalty to be charged to the top 5% percent of over users.
Range of residents to be charged the penalty is 5% - 10% (To increase the range from 5% to 10% it will need to be approved by City Council) Police Department Fees: Current Proposed
GUN STORAGE FEE $40 per gun/per month
KPD SHOULDER PATCHES $6.00 $8.00
RECORD CHECK AND CLEARANCE LETTER $25.00
INSURANCE VERIFICATION LETTER $15.00
VEHICLE REPOSSESSION RELEASE FEE $15.00
RV PARKING REGULATION VIOLATION FEE $100.00
POLICE OFFICER YEARLY FEE $148,391 $161,660.00
SECURITY AT EVENTS FEE
Police Officer $56.73/hour $71.72/hour
Police Sergeant $67.74/hour $79.10/hour
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: SB AGENDA ITEM: City Manager’s Proposed FY2025-2026 Operating & Capital Budgets ACTION REQUESTED: ___Ordinance ___Resolution ____Motion _____Receive/File
EXECUTIVE SUMMARY
In accordance with City Charter 2.08.090(G), please find the City Manager’s proposed FY2025/2026 Operating and Capital Improvement Budget. This is the major policy document for the City for the coming year. It is based on the Strategic Planning principles as adopted by Council:
1. Preserve the Kingsburg Experience
2. Financial Stability
3. Support Businesses
4. Community Engagement
5. Community Safety
We are pleased to present the initial financials which include the Finance Authority (borrowing agency) and Redevelopment Successor Agency budgets. The FY26 All-Funds budget is $ $29,874,766, a 1.3% increase from FY25. The budget also includes ~$4.1M for thirty-four (34) capital improvement projects.
An adopted Budget marks an end of the annual process of evaluating the City’s fiscal health, community priorities, infrastructure needs, and daily operations. The FY26 budget is structurally balanced. Notably, we are proposing to carry over fund balance via anticipated surplus from FY25. This is being used to help cover increasing costs relating to employee wages/benefits, as well as increases in the city’s risk management obligations. Namely, general liability, property liability and worker’s compensation insurances. There was a reduction of one position from Measure E due to lower than anticipated revenues in both FY24 & FY25 and anticipated revenues in FY26.
This position will be vacant due to a pending departure from KPD.
This evening’s discussion is the first presentation of the full proposed budget. Council will consider formal adoption as part of a public hearing during their regular meeting on June 18, 2025.
RECOMMENDED ACTION BY CITY COUNCIL
1. Informational only. Council and the public may provide comments or requests for modifications.
POLICY ALTERNATIVE(S)
1. N/A
REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES
1. Preserve the Kingsburg Experience
2. Financial Stability
3. Support Businesses
Meeting Date: 06/03/2025
Agenda Item: 5
4. Community Engagement
5. Community Safety
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
The City Council and Finance Committee have held several public meetings and workshops over the past several months to develop the FY26 budget. Meetings included topics ranging from financial policies, CalPERS liability, capital improvements and individual fund performance (Measure E, Special Revenue, etc.)
BACKGROUND INFORMATION
See Executive Summary.
ATTACHED INFORMATION
1. PowerPoint Presentation
2. FY2025-2026 Budget Worksheets
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? N/A
3. If Budgeted, Which Line? N/A
City of
Kingsburg
2025-2026
CITY MANAGER’S
RECOMMENDED BUDGET
JUNE 3, 2025
Strategic Goals
serves as the blueprint for policy decisions and is a direct corollary to the City's strategic goals…
The Budget….
FINANCIAL
STABILITY
COMMUNITY
SAFETY
PRESERVE THE
KINGSBURG
EXPERIENCE
COMMUNITY
ENGAGEMENT
SUPPORT
BUSINESSES
2 2024/2025 Budget - Recap
• General Fund
• Enterprise Funds
• Special Revenues
• Highlights
3 General Fund Projections – FY2025
Year End Revenue Projections
• Overall property taxes expects slight
growth from FY24
• Bradley Burns Sales tax trending
higher than budgeted; +2.5%
• Franchise tax and business license
fees trending with budget.
• Planning Fees are based upon activity
(new SFR and commercial buildings)
and are higher than originally
anticipated.
• Overall Revenues are trending above
original budget projections; mainly
due to building/development activity
and sales tax growth.
Trends
• Moderate Property Tax growth; (less home
sales leads to less revaluation of homes as
compared to previous years)
• Motor Vehicle Licensing Fee – based upon
vehicle market values & population
• Building Permit Fees – Activity continues but
slowing from previous years (less SFR starts)
• Community Facilities District Funds
supplement a portion of GF and other budgets
to offset costs for services; for GF that includes
Police, PW and Admin costs.
- These funds grow with additional housing starts
along with CPI adjustment annually.
4 General Fund Projections
Expenditures of Note
• Annual Fire/Amb. Dept. Transfer;
• Also includes Fire transition fees for
annexations (per MOU with Fresno
Co.); year 10/10 = ~$150k
• Community Services: Wages reflect
increasing min. wage laws.
• Planning/Building costs Prof. svcs.
Include engineering and other
consultants (partially offset by fees for
service)
• Police costs above original budget
(accounts for 45.57% of GF costs); due
to MOU changes as of 1/1/2025.
General Fund In Summary:
• 2024/2025 overall – revenues
tracking to outpace expenditures (end
of year surplus).
• Revenue receipts slightly higher than
initial conservative projections.
• Expenditures also slightly higher;
mainly due to mid-year MOU
agreements.
• Significant capital outlay investment
completed within the fiscal year
• Economic Development Incentives
remain well utilized.
5 Recreation Funds
Revenue Summary • Pool revenues higher (includes partnership with KECSD for swim lessons)
• Senior Center supported by KHCD grant to provide
higher level of service.
(to pay for meals/supplies)
• $148,000 GF transfer to pool. • $100,000 GF transfer to Senior Center Expenditure Summary • Lifeguard wages increase due to minimum wage changes (tied to CPI)
• 50% split with HS through JPA for eligible
time/expenses (Pool); includes capital
expenditures (new shade structure).
• Senior Center costs higher due to materials/meal
supply cost increases and wage/benefit changes.
6 ENTERPRISE FUNDS
A FUND ESTABLISHED BY A GOVERNMENTAL ENTITY TO ACCOUNT FOR OPERATIONS OF AN ENTERPRISE ACTIVITY. ENTERPRISE
FUNDS GENERALLY ARE SEGREGATED AS TO PURPOSE AND USE FROM OTHER FUNDS AND ACCOUNTS OF THE
GOVERNMENTAL ENTITY WITH THE INTENT THAT REVENUES GENERATED BY THE ENTERPRISE ACTIVITY AND DEPOSITED TO THE ENTERPRISE FUND WILL BE DEVOTED PRINCIPALLY TO FUNDING ALL OPERATIONS OF THE ENTERPRISE ACTIVITY.
Revenue Summary
• Water operations are funded through fees for the
commodity. Revenues are on pace with original
budgeted amounts.
• Solid Waste Fund operations are also funded through
fees for service.
• Fire/Amb. Include a combination of ambulance
transport cost recovery, PP-GEMT and IGT program
participation that provides additional reimbursement
for qualified ambulance/transport activity.
• Fire/Amb. IGT higher than budgeted due to program
timing – Fund operating in the positive.
• Average ~$800 per ambulance run (regardless of
amount charged).
Expenditure Summary
• Water Enterprise – includes capital repairs (Draper St.) • Water Enterprise – Expenditures outpacing revenues;
Prop. 218 process initiated in FY25 for FY26.
• Solid Waste – Costs are for Mid Valley Disposal, Street Sweeping and city staff that handles billing.
• Solid Waste - Rate design change has helped stabilize the fund, with revenues covering overall expenditure
costs.
• Amb./Fire: Some higher OT expenditures due to
wildland fire activity; reimbursed through State OES
• Amb./Fire: Continue to deal with higher pricing for
fuels, supplies, employee PPE, etc.
7 We operate 3 enterprise Funds:
• Water
• Solid Waste
• Ambulance/Fire
Special Revenue Funds
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:
1. Revenues received for local transportation Funds (Gas Tax, Local Transportation funds, Measure C)
2. Revenues received via the 1% Public Safety tax initiative (Measure E) Revenue Summary
• Transportation revenues are customarily
in line with originally budgeted amounts,
as they are provided by the State/FCOG.
• Received $242,500 from Caltrans for
SR201 RRFB install and sidewalk project.
Expenditure Summary
• Gas Tax includes a portion of
salaries/benefits for PW Street Maint. employees
• Flexibility in capital project funding
• Use of fund balance for purposes of local
road improvement projects and/or
matching share of Federal projects.
FY25: Projects Completed Using Special
Funds
City public space landscape maint. (Measure
C funds)
Street Striping & Curb Painting
Sidewalk Repairs
Street Lighting Costs
Road Projects
- Draper St.; TOD & SB1 Funds
- 15th/16th/17th Ave Reconstruction (Stroud
to North of Klepper).
- RRFB Installations (SR201)
- FY2026 Project Engineering/Design Costs
- Mariposa St. Reconstruct (CDBG)
8 2024-2025 Highlights
Inclusive, Outcome-based Budgeting based
upon strategic goals
Received GFOA Distinguished Budget Award
(10th Consecutive Year) & Annual
Comprehensive Financial Report Award
Economic Development Programs (B.I.Z., P3
façade/alley program, impact fee flexibility,
Forgivable Loan Program, Property and Sales
Tax Sharing) – Including Gold Standard
Mortgage partnership
Hired Fire Chief Rodnie Roberts
Completed a Water Rate Study to ensure
fund solvency.
Capital Project
Investment – 38
projects; $5.5m
General Plan Update;
Year 2
Partnership with KESD
for Children Swim
Lessons
Completed
Community Standard
of Cover
Continued Investment
in the Senior Center
(Kitchen Remodel with
KHCD)
City Solar Installations
Complete at 3 of 4
locations.
New Signage at all
Park Locations
Reached MOU
Agreement with all 3
Associations
Completed $1.24m
Dog Park renovation
Water Conservation &
Recharge Investments
Water Main
Replacement/Install
for improved fire flows
Started Parks Master
Plan Update
9 Main General Fund Revenue Sources
10 Sales Tax
Transient Occupancy Tax (Hotel Bed Tax)
Building Permit & Licensing
Motor Vehicle License Fee
Franchise Fees & Ancillary Non-Recurring Prop. Taxes
Property Taxes (including CFD contributions)
GENERAL FUND
REVENUE FORECAST: FY2026
11 25/26
Property Tax $ 1,648,257 21.79%
Sales Tax $ 1,625,000 21.48%
Motor Vehicle In-Lieu $ 1,611,564 21.31%
Other Taxes $ 1,039,300 13.74%
Licenses, Permits & Fees $ 671,200 8.87%
Transfer In $ 647,303 8.56%
Other Revenue $ 296,155 3.92%
Charges for Services $ 25,430 0.34%
$ 7,564,209 100.00%
Property Tax
21.79%
Sales Tax
21.48%
Motor Vehicle
In-Lieu
21.31%
Other Taxes
13.74%
Licenses,
Permits &
Fees
8.87%
Other
Revenue
3.92%
12 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2022 2023 2024 2025 2026
$7,363,205
$10,059,338
$7,804,765 $7,923,009 $7,564,209
Dollars
Fiscal Years
General Fund Revenue Trend
Note: FY23 includes an intra-fund transfer for the purpose of facilitating the fiber optic loan.
Overall Summary – General Fund
13 $4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
$11,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
General Fund
Expenditure Forecast: FY2026
14 25-26
Police $ 3,552,130 46.73%
City Council & Admin $ 1,784,164 23.47%
Planning & Building $ 665,421 8.75%
Public Works $ 617,848 8.13%
Community Service $ 507,402 6.67%
Fire $ 475,000 6.25%
$ 7,601,964 100%
Police
46.73%
City Council &
Admin
23.47%
Planning &
Building
8.75%
Public Works
8.13%
Community
Service
6.67%
Fire
6.25%
General Fund Expenditures
Expenditures
• City Council
- Includes funding for all councilmembers to attend League of Cities Conference
- Normal monthly wages & related expenses.
• Non-Dept.
- Funding for Econ. Dev. Partnerships
- Includes fees for website, communications, etc.
- GF subsidy for Fire/Amb. ($475,000)
- Allocation of PERS UAL GF Costs (excludes Police contribution) • City Manager/City Clerk/Finance
- Regular wage/benefits
- Includes portion for Accountant position (33%)
- Funding for LMT Leadership Retreat
• Planning/Development Dept.
- Maintains previously allocated positions
- Includes funding for a part-time Neighborhood
Improvement Officer (code enforcement)
- Includes consultant services for Engineering plan
check, design and inspections (these fees are offset by permitting and other respective fees).
• Community Services
- Includes transfer out to pool and Senior Center; both have a higher expenditure amount for FY26 due to
salary, benefit and material/supply increases
- Hot Meal Program for Senior Center; Hillblom
Foundation and KHCD grants
15 General Fund Expenditures
Expenditures
• Police
- Maintains existing GF positions (17 total)
- PERS UAL allocation for respective costs.
- Includes annual payment for dispatching
service with Fresno Co. (formula based
upon population)
- Capital Outlay; Purchase of new patrol
vehicles
- Police Expenses = 46.73% of GF spending
• PW Admin/Landscape
Maint/Vehicle Maint./Facility
- Salaries reflect approved MOU
changes
◦ All depts. pay fair share of insurance
& workers comp. (through Risk
Management Assoc.)
16 Recreation Funds
Revenue Summary
• Pool revenues remain consistent; 2nd
Season of partnership with KECSD
Summer programming.
• Pool & Senior Center are a subset of the
GF but is reported separately to show
overall operational costs.
• Senior Center –FMAAA funding
discontinued. Replaced by KHCD Grant
for hot meals/breakfast.
• GF transfer/subsidy for both pool &
senior center increased to account for
higher wages and supply costs due to
inflation.
Expenditure Summary
• Pool expenditures reflect minimum wage
increase and ongoing maintenance (pool
expenses split 50/50 with KJUHS for 10
mos. via JPA)
• Pool costs increasing (utility costs); while
revenues remain relatively flat.
• Senior center costs higher due to
employee wage changes, supply costs,
etc.
17 Special Revenue Funds
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:
1. Revenues received for local transportation projects.
2. Revenues received via the 1% Public Safety tax (Measure e) Revenues
- Gas Tax projected slightly higher (1.4%)
- Local Transportation Funds (LTF 8) lower due to more
funds towards County transit.
- Includes annual SB1 allotment (+2.7%)
- Measure C Funds (Street maint, ADA, Flexible funding) – ~$520,000 annually
Expenditures
- Funds (2) Street Maint. Employees (Gas Tax)
- Measure C Funds (Street maint, ADA, Flexible funding) - Portion of FY27 Street Design work
- Landscaping services in public ROW
- Sidewalk Repairs
- Street Lighting
25/26 Projects
City public space landscape maint.
(Measure C)
Street Striping & Curb Painting
Sidewalk Repairs
Street signage, barricades and
supplies.
Road Projects
- NE Area (23rd, 24th, 25th
- SW Area (8th Ave., Eulam Ct. 9th Ave.,
Portion of Mehlert St.
- Stroud Ave (22nd to Madsen Ave)
18 Special Revenues – 1% Public Safety Tax (Measure E)
Revenues
- $2,722,000 (.93%)
- Projections based upon actuals as well as
recommendation from Avenu Insights &
Analytics
- Includes revenues not received in regular
sales tax (car sales, online purchases, etc.)
- Portion of CFD and UAL also help offset
costs.
Expenditures
- All spending reviewed and recommended by
Oversight Committee (Affirmed compliance
on May 19, 2025)
- Maintains small fund balance for future
years.
25/26 KPD Summary
8.25 FTEs (-1)
Body Worn Cameras
Training Plan
Portion of SRO
funding for 2
positions
Ballistic vests, taser
subscription, etc.
19 24/25 KFD Summary
5.67 FTEs
Portion of Engine
Payment
Regular Tools &
Supplies
Training & Education
PPE Testing per
OSHA
Enterprise Funds
A fund established by a governmental entity to account for operations of an enterprise activity. Enterprise funds generally are segregated as to purpose and use from other funds and accounts of the governmental entity with the intent that revenues generated by the enterprise activity and deposited to the enterprise fund will be devoted principally to funding all operations of the enterprise activity.
Revenues
- Water fees reflect recent Prop. 218 and rate
study recommendations.
- Solid waste revenues more consistent; 5.5%
rate increase proposed for July 1
- Fire/Amb revenues include IGT & PP-GEMT
funding, as well as ambulance charges for
services
- Ambulance charges are modified per CPI
each year.
Expenditures
Water Dept.
- GSA Contribution (fee for water purchase
and for capital projects)
- Updated UAL allocation
- Portion of Solar debt payments.
20 Enterprise Funds
• Amb/Fire
- Regular salary/benefit expenses
- PERS and workers compensation increase
(actuarial changes)
- Fire Station #2 bond payments continue as
scheduled
- Change to ambulance billing to show the net
cash received – more accurate figure as opposed
to billables.
- Participation in IGT and PP-GEMT programs
Expenditures
Solid Waste
- Prop 218 Rate Increase July 1 (5.5%)
- Rates for Service based on May CPI (per contract
with MVD
- Most line items relatively consistent with previous
year funding levels.
- New state mandates (1383) compliance included
as part of MVD contract
21 Community Facilities Districts (CFD)
• Similar to L&L Districts, but help fund a broader range of services, including public safety, road improvements,
landscaping, alley repair, etc.
• All new development (since 2017) pay into a CFD through annual property tax assessment. (Both Tulare and Fresno Co.) • Council adopts the annual levy each year as part of the budget process.
• We have 2 zones; Zone 1 includes all new annexations except for the Fresno Co. portion of the Summerlyn Tract.
• Zone 2 includes the Summerlyn Tract (Fresno Co.)
• Tulare Co. collects the same tax levy (same amount per lot) from the Tulare Co. properties and remits payment to
Kingsburg to offset our costs for maintaining the subdivision. 22 FY2026
• Zone 1 Levy: $831.09/home (285 lots)
• Zone 2 Levy: $1,688.44/home (164 lots)
Expenditures
• Police, Fire, PW, Admin Offsets for
Services
• Contracted Landscaping Services
• Street Lighting
• Parks/Public Space Maintenance
• Regular Operation and Maint. Costs
• “Drop” Accounts for future capital outlay
(Streets/Alleys, Parks)
Other Funds
• Development Impact Fees
- One-time fees collected on eligible new
development (both residential and
commercial)
In Progress Single Family Residential
- Tract 6421; Weststar Phase IV, 56 lots
approved
- Possible Weststar Phase V (timing dependent)
- Expenditures include State mandated Impact
Fee Nexus Update (every 8 years)
• Finance Authority
- Includes our debt obligation payments
- Special Assessment District Collections for
improvements that were paid for when subdivisions
were installed.
• Landscape & Lighting (L&L)
- Assessments collected annually to pay for the maintenance of thirteen zones. (work performed by DPW and/or
private contract)
- Offsets street lighting & landscaping costs
- Not all zones have a CPI escalator; pay a flat rate each year.
23 Internal Service
Funds
July 2018 – Council approves ‘waterfall’ of surplus funding to designated accounts:
CalPERS Unfunded Accrued Liability (UAL) Fund (70%)
◦ Fund will be used to help pay down existing pension
liability. Council can decide to use the fund to help
stabilize future budgets, provide additional payments
to lower long-term liability, or to invest in a 115 Trust.
Economic Stabilization Fund (15%)
◦ Fund will be used to help stabilize future budgets in the instance of lower than anticipated revenues (including
more volatile revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council as part of budget
adoption.
Equipment Reserve Fund (15%)
◦ Fund to be used as a ‘drop account’ to help fund larger capital equipment items or to provided needed capital
during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant ‘catch-up’ years.
24 Insurance Costs
• Risk Management
- Each department pays fair share into a fund to pay for property insurance, worker’s compensation liability,
Employee Asst. Program, General Liability, Vehicle
insurance, etc. (helps protect any fund from paying
more than its fair share)
- FY26 Total Amount is $1,417,522; FY22 amount was
$742,457. Higher amounts are a factor of total
employees, overall compensation, and changes in the
insurance market.
- We participate in a Local Government pool to minimize risk/costs.
- Workers Comp., General Liability, Property and Vehicle Ins. have seen rates increase. Highest amounts are in
WC and Gen. Liability.
25 Employer Contributions
Normal Cost
(% of Payroll)
• Normal Cost is percentage of salaries
• Designed to cover current employees cost of future retirement. • Unfunded Actuarial Liability (UAL)
• Market value of plan assets is less than the present value of accrued benefits (i.e. liability).
Total Contribution
UAL Amortization Payment
($ Amount)
26 ◦ UAL cost distribution is based upon respective plans amounts and current employee salary allocations.
- Use of UAL reserve funds helps prevent large swings from year to year in particular areas of the budget.
- More appropriately disburses costs to lessen the impact on any one fund (i.e. General Fund taking on more than it should.) - The highlighted columns are what we have paid each year. 27 CALPERS UAL
FY 21/22 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
Plan Lump Sum ADPs Dec 27, 2021 Lump Sum Lump Sum Lump Sum Lump Sum Miscellaneous $ 238,928 $ 300,000 $ 192,471 $ 182,144 $ 227,305 $ 269,906 PEPRA Misc. $ 5,385 $ 5,891 $ - $ 3,263 $ 7,215
Safety Fire $ 119,505 $ 150,000 $ 121,616 $ 119,805 $ 143,126 $ 163,632 PEPRA Safety Fire $ 4,621 $ 5,213 $ - $ 5,199 $ 10,879
Safety Police $ 298,696 $ 300,000 $ 307,581 $ 306,874 $ 355,538 $ 397,907 PEPRA Safety Police $ 9,731 $ 10,859 $ - $ 7,981 $ 16,702 Total $ 676,866 $ 750,000 $ 643,631 $ 608,823 $ 742,412 $ 866,241 2025/2026 PROPOSED Capital
Improvement Projects (not all Inclusive)
◦ City Hall Space Needs Assessment
◦ Annual Deposit Funding for Replacement Ambulance
◦ Developer Impact Fee Nexus Study Update (State Mandated) ◦ Summer 2025 Street Projects (Various Locations)
◦ Gilroy/Mariposa/18th Ave. Roundabout (Design Work Only) ◦ General Plan Update (Year 3)
◦ Patrol Car Replacement (GF)
◦ New Fire Engine Delivery
◦ 10 License Plate Reader Cameras
◦ Measure E Renewal Election Costs
◦ SB1383 Procurement Requirement
◦ Senior Center Roof Repair
◦ 20th/21st Alley Repairs
◦ New Road & Utility Connection (Ave. B) – Business Park 28 Financial Policies
Budget includes Council approved financial, monetary and budget policies. - These policies are examined by credit rating agencies and our auditors to ensure we are following Generally Accepted Accounting Principles (GAAP) and Government Finance Officer’s Association (GFOA) best practices.
- Outlines financial procedures and investment policies - Outlines purchasing and expenditure/expense program
- Budget amendment policy
- Sets credit card policy for purchasing and reimbursements - Segregation of duties requirement
- Fund balance reserve policy
29 First Reading: Summary ◦ All-Funds Budget of $29,874,766; 1.3% increase from FY25. ◦ Figures are mostly final; however, any final Council/public input or comments can be incorporated for consideration during the Public Hearing set for June 18, 2025.
◦ An adopted Budget marks an end of the annual process of evaluating the City’s fiscal health, community priorities, infrastructure needs, and daily operations. ◦ The City is in healthy position thanks to prudent and conservative planning by the City Council. Reductions in revenue can quickly shift forecasting. ◦ 2025/2026 proposed budget is structurally balanced.
◦ Use of a portion of PERS UAL fund balance for intended purpose (help soften UAL impacts on departmental budgets year to year; negative CalPERS return in FY22.)
◦ Maintains Economic Development Incentive Programs; enhances the public/private partnerships that have proven successful. ◦ Continues to address infrastructure and quality of life improvements needs for now and the future through careful capital improvement investments (34 projects totaling ~$4.1m)
30 QUESTIONS?
PUBLIC HEARING
SET FOR:
JUNE 18, 2025
31 EST FUND 2025-2026 2025-2026 2025-2026 2025-2026 2025-2026 EST FUND BALANCE ESTIMATED OPERATING DEBT CAPITAL TOTAL BALANCE Percent FUNDS 7/1/2025 REVENUE BUDGET SERVICE OUTLAY BUDGET 6/30/2026 Change 001 GENERAL 3,984,399 7,564,209 7,378,789 - 183,000 7,561,789 3,986,819 0.06%
RECREATION
021 Pool (180,880) 304,000 263,313 - 37,000 300,313 (177,193) 2.04% 022 Senior Center (335,573) 233,000 232,603 - - 232,603 (335,176) 0.12% TOTAL, RECREATION (516,453) 537,000 495,916 - 37,000 532,916 (512,369) 0.79%
SPECIAL REVENUE
102 Gas Tax 794,460 716,724 375,806 - 345,718 721,524 789,660 -0.60% 103 LTF Article 3 113,942 17,570 10,000 - - 10,000 121,512 6.64% 104 LTF Article 8 1,046,830 547,398 264,639 - 436,954 701,593 892,635 -14.73% 105 Measure C 426,180 530,148 391,578 - 166,035 557,613 398,715 -6.44%
SPECIAL REVENUE-PUBLIC SAFETY
106 Measure E 369,442 2,915,253 2,922,344 - 225,000 3,147,344 137,351 -62.82% TOTAL, SPECIAL REVENUE 2,750,854 4,727,093 3,964,367 - 1,173,707 5,138,074 2,339,873 -14.94%
ENTERPRISE
318 Water 6,095,228 3,091,700 2,516,323 229,799 140,000 2,886,122 6,300,806 3.37% 319 Solid Waste (250,394) 3,574,655 3,441,636 - 16,000 3,457,636 (133,375) 46.73% 320 Ambulance/Fire 520,290 5,030,942 4,762,608 48,638 180,000 4,991,246 559,986 -7.63% TOTAL, ENTERPRISE 6,365,124 11,697,297 10,720,567 278,437 336,000 11,335,004 6,727,417 5.69%
FEDERAL PROJECTS
030 Community Development Block Grant 30,632 - - - - - 30,632 0.00% 056 Madsen Ave Recons Sierra to Stroud (666,571) - - - - - (666,571) 0.00% 058 Bethel /Sierra Roundabout 1,467 - - - - - 1,467 0.00% 059 Mehlert Ave Reconstruction (29,396) 259,000 - - 259,000 259,000 (29,396) 063 18th Ave Reconstruction - 32,755 - - 32,755 32,755 - 064 20th/21st Alley Improvements - 279,000 - - 279,000 279,000 - 065 Gilroy/Mariposa/18th Roundabout - 136,000 - - 136,000 136,000 - 066 Electric Vehicle Charging Stations - 24,800 - - 24,800 24,800 - 067 Various RRFB Enhancements - 13,600 - - 13,600 13,600 - TOTAL, FEDERAL PROJECTS (663,868) 745,155 - - 745,155 745,155 (663,868) GRANTS
031 Park Improvement Grants (347,881) - - - - - (347,881) 034 SLESF Cops Grant 70,828 178,000 245,828 - - 245,828 3,000 -95.76% 036 ARPA Fund - - - - - - - 0.00%
108 ACT Task Force Grant 31,938 204,785 204,785 - - 204,785 31,938 0.00% 110 KJUHSD School Resource Officer 10,534 170,153 170,153 - - 170,153 10,534 111 Elementary School Resource Officer 7,877 191,361 191,361 - - 191,361 7,877 TOTAL, GRANTS (226,704) 744,299 812,127 - - 812,127 (294,532) 210 Capital Facilities-Traffic 1,947,204 63,000 238,919 - - 238,919 1,771,285 -9.03% 210 Capital Facilities-Public Safety (423,210) 85,000 - - - - (338,210) 20.08% 210 Capital Facilities-Special Recreation 582,370 25,000 142,500 - - 142,500 464,870 -20.18% 210 Capital Facilities-Water Facilities 1,374,425 79,000 51,000 - - 51,000 1,402,425 2.04% 210 Capital Facilities-General Government 1,404,406 61,900 65,000 - - 65,000 1,401,306 -0.22% SUB-TOTAL, CAPITAL FACILITIES 4,885,195 313,900 497,419 - - 497,419 4,701,676 211 Sewer Connection 1,619,936 94,000 56,000 - - 56,000 1,657,936 2.35% 212 Storm Drain 104,128 5,500 30,581 - - 30,581 79,047 -24.09% 214 Parks & Recreation - Neighborhood 400,547 15,000 50,000 - - 50,000 365,547 -8.74% 214 Parks & Recreation - Community 239,489 15,000 - - - - 254,489 6.26% 216 Traffic Impact Zone 14,005 370 - - - - 14,375 2.64% 243 Equipment Reserve 26,566 700 - - - - 27,266 2.63%
TOTAL, DEVELOPMENT IMPACT FEES 7,289,866 444,470 634,000 - - 634,000 7,100,336 -2.60%
INTERNAL SERVICE
501 Risk Management 429,244 1,417,522 1,417,522 - - 1,417,522 429,244 0.00% 502 CalPERS UAL Fund 1,159,672 - 304,800 - - 304,800 854,872 -26.28% 503 Economic Stabilization Fund 2,417,417 - 350,500 - - 350,500 2,066,917 -14.50% 504 Equipment Reserve Fund 379,853 - 150,000 - - 150,000 229,853 -39.49% 505 Forgivable Loan Program Fund 465,993 130,000 75,000 - - 75,000 520,993 TOTAL, INTERNAL SERVICE 4,852,179 1,547,522 2,297,822 - - 2,297,822 4,101,879 -15.46%
FINANCE AUTHORITY -
750 Finance Authority 1,544,072 - - 187,273 - 187,273 1,356,799 -12.13% TOTAL, FINANCE AUTHORITY 1,544,072 - 187,273 - 187,273 1,356,799 -12.13%
REDEVELOPMENT SUCCESSOR AGENCY -
740 RDA Successor Agency 70,801 - - - - - 70,801 0.00%
TOTAL, SUCCESSOR AGENCY 70,801 - - - - 70,801 0.00%
759 LANDSCAPING & LIGHTING DISTRICT 2,777 116,841 116,841 - - 116,841 2,777 0.00% 760 COMMUNITY FACILITIES DISTRICT 1,116,391 513,763 513,765 - - 513,765 1,116,389 0.00% GRAND TOTAL $ 26,569,438 $ 28,637,649 $ 26,934,194 $ 465,710 $ 2,474,862 $ 29,874,766 $ 25,332,321 -4.66%
CITY OF KINGSBURG
FUND BALANCE PROJECTION
2025-2026 FISCAL YEAR BUDGET
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2022 2023 2024 2025 2026
$1,983,517
$3,882,686
$3,664,040
$4,169,599 $4,307,918
DOLLARS
FISCAL YEARS
General Fund Ending Fund Balance
Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 210,159 General Fund 001 210,159
Solid Waste Fund 319 232,082 General Fund 001 232,082
Gas Tax Fund 102 29,484 General Fund 001 29,484
LTF Art 8 Fund 104 17,139 General Fund 001 17,139
Measure C Fund 105 19,078 General Fund 001 19,078
Total Overhead Transfers 507,942 507,942
Operational Transfers
General Fund 001 475,000 Ambulance Fund 320 475,000
General Fund 001 133,000 Senior Center Fund 022 133,000 General Fund 001 140,000 Pool Fund 021 140,000
COPS Grant Fund 034 245,828 General Fund 001 245,828
Measure E Fund 106 27,000 SRO Fund 110 27,000
Measure E Fund 106 27,000 SRO Fund 111 27,000
CalPERS UAL Fund 502 91,800 Ambulance Fund 320 91,800
CalPERS UAL Fund 502 130,000 General Fund 001 130,000
CalPERS UAL Fund 502 83,000 Measure E Fund 106 83,000
Landscape & Lighting Fund 759 90,862 General Fund 001 90,862 Landscape & Lighting Fund 759 17,416 Water fund 318 17,416 CFD Fund 760 75,185 General Fund-Police 001 75,185
CFD Fund 760 51,065 General Fund-PW 001 51,065
CFD Fund 760 25,061 General Fund-Admin 001 25,061
CFD Fund 760 75,185 Ambulance Fund 320 75,185
CFD Fund 760 51,376 Measure E Fund-Police 106 51,376
CFD Fund 760 51,376 Measure E Fund-Fire 106 51,376
Total Operational Transfers 1,790,154 1,790,154
Total Transfers Out $ 2,298,096 Total Transfers In $ 2,298,096
ALL TRANSFERS
CITY OF KINGSBURG
FISCAL YEAR 2025-26
Senior
General Pool Center
Fund Fund Fund Total
Actual Fund Balance, June 30, 2024 3,664,040 (156,676) (353,780) 3,153,584 Estimated Fund Balance, June 30, 2025 3,984,399 (180,880) (335,573) 3,467,947 Revenues:
Taxes 5,924,122 5,924,122
Licenses, Permits and Fees 671,200 671,200
Fines and Penalties 6,000 6,000
Use of Money and Property 113,380 113,380
Intergovernmental 14,400 14,400
Charges for Services 25,430 59,000 73,000 157,430
JPA Reimbursements 105,000 105,000
Other Revenue 162,375 20,000 182,375
Transfer in from General Fund 140,000 140,000 280,000
Transfer in from Other Funds 647,303 647,303
Total Revenues 7,564,209 304,000 233,000 8,101,209
Expenses:
Wages & Benefits 4,885,139 102,095 143,714 5,130,948
Maintenance and Operation 1,698,474 161,218 88,889 1,948,581 Debt Service -
Capital Outlay 183,000 37,000 220,000
Transfers Out 755,000 755,000
Total Expenses 7,561,789 300,313 232,603 8,094,704
Projected Net Result 2,420 3,687 397 6,505
Projected Fund Balance, June 30, 2026 3,986,820 (177,192) (335,175) 3,474,451
CITY OF KINGSBURG
Summary of General Fund Segments
2025-26 Fiscal Year Budget
GENERAL FUND SUMMARY
GENERAL FUND FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Taxes $ 5,339,515 $ 5,521,415 $ 5,841,799 $ 5,634,950 $ 5,797,659 $ 5,924,122 5.13% Licenses, Permits and Fees $ 1,374,760 $ 1,018,570 $ 866,486 $ 597,750 $ 1,147,257 $ 671,200 12.29% Fines and Penalties $ 17,327 $ 6,696 $ 23,979 $ 5,000 $ 13,975 $ 6,000 20.00% Use of Money and Property $ 18,604 $ 35,543 $ 258,844 $ 62,155 $ 145,130 $ 113,380 82.41% Intergovernmental $ 56,342 $ 34,502 $ 78,394 $ 49,400 $ 35,723 $ 14,400 -70.85% Charges for Services $ 39,182 $ 32,194 $ 26,198 $ 29,430 $ 60,630 $ 25,430 -13.59% Other Revenue $ 159,289 $ 117,941 $ 148,263 $ 74,000 $ 115,185 $ 162,375 119.43% Transfer in from Other Funds $ 358,184 $ 3,292,476 $ 560,802 $ 532,418 $ 447,450 $ 647,303 21.58% TOTAL REVENUES $ 7,363,205 $ 10,059,338 $ 7,804,765 $ 6,985,103 $ 7,763,009 $ 7,564,209 7.66%
EXPENDITURES
Wages & Benefits $ 4,102,588 $ 4,062,216 $ 3,926,743 $ 4,442,098 $ 4,620,649 $ 4,885,139 9.97% Maintenance and Operation $ 1,627,829 $ 1,690,605 $ 1,765,911 $ 1,700,610 $ 1,936,090 $ 1,698,474 -0.13% Debt Service $ - $ - $ 144,596 $ - $ 46,851 $ 40,175
Capital Outlay $ 203,249 $ 391,539 $ 1,588,161 $ 181,500 $ 191,060 $ 183,000 0.83% Transfers Out $ 1,572,439 $ 1,275,405 $ 598,000 $ 648,000 $ 648,000 $ 755,000 16.51% TOTAL EXPENDITURES $ 7,506,105 $ 7,419,765 $ 8,023,410 $ 6,972,208 $ 7,442,650 $ 7,561,789 8.46% Net Revenue/(Expenditures) $ (142,901) $ 2,639,573 $ (218,645) $ 12,895 $ 320,359 $ 2,420 -81.23% Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (142,901) $ 2,639,573 $ (218,645) $ 12,895 $ 320,359 $ 2,420 Beginning Fund Balance July 1 $ 2,958,857 $ 1,983,518 $ 3,882,686 $ 3,664,040 $ 3,664,040 $ 3,984,399 8.74% Adjustment in Fund Balance to Actual $ - $ - $ - $ - $ - $ - Transfer Surplus to Reserve Funds $ (832,439) $ (740,405) $ - $ - $ - $ - Ending Fund Balance June 30 $ 1,983,517 $ 3,882,686 $ 3,664,040 $ 3,676,936 $ 3,984,399 $ 3,986,820 8.43% 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 2026 FY. Higher than anticipated building related revenues and budget conscious spending will allow for more flexibility with one-time purchases. 72%
25%
0% 3% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay 78%
9%
0% 9%0% 2% REVENUES
Taxes
Licenses, Permits and Fees
Fines and Penalties
Use of Money and Property
Intergovernmental
Charges for Services
Transfer in from Other Funds
Other Revenue
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
$11,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
2021/22 2022/23 2023/24 2024/25 2024/25 2025/26
GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Property Tax
Secured/Unsecured Prop Tax 1,293,434 1,401,530 1,570,468 1,497,563 1,558,841 1,588,257 Supplemental Prop Tax 33,360 50,048 55,439 28,000 20,137 34,000 Real Prop Transfer 66,187 64,697 34,406 34,000 27,400 26,000 Other Tax
Homeowner Property Tax Relief 10,237 10,349 10,223 10,300 10,300 10,300 Residual Property Tax 119,351 - - - - -
Sales Tax 561,959 642,945 670,031 573,352 724,898 682,500 Sales Tax in-lieu 977,475 920,810 932,418 952,764 839,335 942,500 Franchises 539,719 610,913 623,693 600,000 600,000 605,000 Motor Vehicle-In-Lieu-of Fees 1,265,202 1,359,674 1,508,971 1,508,971 1,587,748 1,611,564 Sales Tax/Local Public Safety 36,152 40,474 34,803 25,000 29,000 29,000 Transient Occupancy Tax 436,439 419,975 401,349 405,000 400,000 395,000 Licenses, Permits and Fees
Business Licenses 234,654 223,919 222,592 211,000 266,970 212,000 SB 1186 Fee (462) (245) (417) - (150) -
Dog Licenses (4,028) 150 25 - 260 -
Park Reservation Fees 5,583 6,920 6,116 4,500 6,300 6,000 Summer Program Fees 44,670 20,550 920 - - -
After School Program Fees 98,153 105,768 - - - -
Home Occupation/Conditional Use Permit 1,950 3,321 2,300 1,500 1,500 1,500 Encroachments 35,857 38,360 33,898 18,000 29,455 24,000 Planning & Zoning Fees 6,525 3,350 5,500 2,000 6,750 3,200 Site Plan Review/Parcel Maps/Tract Maps - 26,400 17,898 - - - Subdivision Monuments - - (10,000) - - -
Misc Planning Fees 3,525 875 20,939 7,500 77,000 6,500
Construct & Debris Demo 27,474 4,660 16,217 3,500 20,100 8,000 Building Permits 612,724 391,829 359,864 255,000 435,000 290,000 Plumb Elec/Air Conditioning 30,008 16,238 851 - 732 -
Strong Motion Tax-Resident 4,900 3,112 3,150 2,200 3,525 2,400 Strong Motion Tax-Comm\ 2,844 2,279 1,656 1,200 4,715 2,400 Energy Surcharge 16,629 19,374 19,625 7,500 39,000 24,000 Plan Check Fee 173,697 111,339 146,225 75,000 125,100 75,000 Grading & Inspec-Comm 54,901 7,586 13,663 5,000 131,000 15,000 BSC Fees 1,284 1,617 1,722 1,350 - 1,200
Fire Sprinkler 23,875 7,840 3,742 2,500 - -
Technology Fee - 23,328 38,360 24,000 49,000 35,000
Fines and Penalties
Police Fines 17,188 6,236 12,721 5,000 9,700 5,000
Police Grants - - 11,059 - - -
Parking Fines 139 460 199 - 4,275 1,000
Use of Money and Property
Interest on Investments - 21,135 213,201 48,775 130,000 100,000 Rents 11,373 14,409 8,740 13,380 13,380 13,380
Sale of Property 7,231 - 36,903 - 1,750 -
Intergovernmental
OES Grant 31,141 7,974 9,479 - - -
Other 15,466 15,953 20,469 49,400 33,865 14,400
State Homeland Security Grant 9,701 5,187 38,624 - - -
DOJ Grants 34 5,388 9,822 - 1,858 -
Charges for Services
Garage 3,224 - - - - -
State Route 201 Maint 6,788 5,430 5,430 5,430 5,430 5,430 Police Services 29,171 26,764 20,768 24,000 55,200 20,000 Other Revenue
POST Reimbursement 11,262 24,828 15,177 20,000 16,500 16,000 Miscellaneous 140,312 66,566 90,788 25,500 46,185 108,175
FIBER OPTIC LOAN - - - - - -
CCARD FEES 7,715 6,547 3,938 4,500 3,500 3,200
Police Wellness Program - 20,000 - - - -
Transfers In - 2,500,000 - - - -
Transfer-In-From General Fund balance 60,000 - 100,000 - - 155,000 Transfer In from LLMD & CFD - 330,968 167,738 218,072 215,608 246,475 CALPERS UAL Fund Balance 148,184 111,346 131,064 159,346 - - Transfer In-Other 150,000 350,162 162,000 155,000 231,842 245,828 TOTAL REVENUES $ 7,363,205 $ 10,059,338 $ 7,804,765 $ 6,985,103 $ 7,763,009 $ 7,564,209
CITY OF KINGSBURG
REVENUE SUMMARY
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change 001-0000-401-0100 PROPERTY TAX TEETER $ 1,228,806 $ 1,323,247 $ 1,483,613 $ 1,422,563 $ 1,470,816 $ 1,500,232 5.46% 001-0000-401-0201 UNSECURED/CURRENT $ 64,628 $ 78,283 $ 86,855 $ 75,000 $ 88,025 $ 88,025 17.37% 001-0000-401-0301 SUPPLEMENTAL/CURRENT $ 30,813 $ 34,607 $ 49,754 $ 28,000 $ 20,137 $ 34,000 21.43% 001-0000-401-0302 SUPPLEMENTAL/PRIOR $ 2,547 $ 15,441 $ 5,685 $ - $ - $ - 001-0000-401-0400 REAL PROPERTY TRANSFER TAX $ 66,187 $ 64,697 $ 34,406 $ 34,000 $ 27,400 $ 26,000 -23.53% 001-0000-401-0500 HOMEOWNERS $ 10,237 $ 10,349 $ 10,223 $ 10,300 $ 10,300 $ 10,300 0.00% 001-0000-401-0600 RESIDUAL PROPERTY TAX $ 119,351 $ - $ - $ - $ - $ - 001-0000-402-0101 SALES TAX $ 561,959 $ 642,945 $ 670,031 $ 573,352 $ 724,898 $ 682,500 19.04% 001-0000-402-0102 IN-LIEU SALES TAX $ 977,475 $ 920,810 $ 932,418 $ 952,764 $ 839,335 $ 942,500 -1.08% 001-0000-402-0103 LOCAL PUBLIC SAFETY $ 36,152 $ 40,474 $ 34,803 $ 25,000 $ 29,000 $ 29,000 16.00% 001-0000-403-0101 MVLF $ 1,265,202 $ 1,359,674 $ 1,508,971 $ 1,508,971 $ 1,587,748 $ 1,611,564 6.80% 001-0000-403-0200 FRANCHISE TAX $ 539,719 $ 610,913 $ 623,693 $ 600,000 $ 600,000 $ 605,000 0.83% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX $ 436,439 $ 419,975 $ 401,349 $ 405,000 $ 400,000 $ 395,000 -2.47% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP $ 205,359 $ 194,788 $ 188,307 $ 180,000 $ 186,800 $ 180,000 0.00% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST $ 29,295 $ 29,132 $ 34,285 $ 31,000 $ 80,170 $ 32,000 3.23% 001-0000-411-0103 SB1186 FEE $ (462) $ (245) $ (417) $ - $ (150) $ - 001-0000-411-0200 DOG LICENSES $ (4,028) $ 150 $ 25 $ - $ 260 $ - 001-0000-421-0103 DOMESTIC VIOLENCE GRANT $ - $ - $ - $ - $ - $ - 001-0000-421-0110 DOJ GRANTS $ 34 $ 5,388 $ 9,822 $ - $ 1,858 $ - 001-0000-421-0201 OES GRANTS $ 31,141 $ 7,974 $ 9,479 $ - $ - $ - 001-0000-421-0202 HOMELAND SECURITY-POLICE $ 9,701 $ 5,187 $ 38,624 $ - $ - $ - 001-0000-422-0101 PEG MONEY $ 14,406 $ 14,148 $ 18,331 $ 14,000 $ 13,465 $ 14,000 0.00% 001-0000-431-0105 HOME OCCUPATION $ 1,950 $ 3,321 $ 2,300 $ 1,500 $ 1,500 $ 1,500 0.00% 001-0000-431-0107 SITE PLAN REVIEW $ 6,525 $ 3,350 $ 5,500 $ 2,000 $ 6,750 $ 3,200 60.00% 001-0000-431-0109 TRACT MAPS $ - $ 26,400 $ 17,898 $ - $ - $ - 001-0000-431-0110 ENCROACHMENTS $ 35,857 $ 38,360 $ 33,898 $ 18,000 $ 29,455 $ 24,000 33.33% 001-0000-431-0112 SUBDIVISION MONUMENTS $ - $ - $ (10,000) $ - $ - $ - 001-0000-431-0115 MISC PLANNING FEES $ 3,525 $ 875 $ 20,939 $ 7,500 $ 76,000 $ 6,500 001-0000-431-0117 POOL BOND BUILDING $ - $ - $ - $ 1,000 $ - 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO $ 27,474 $ 4,660 $ 16,217 $ 3,500 $ 20,100 $ 8,000 128.57% 001-0000-431-0120 ENVIRONMENTAL $ - $ - $ - $ 34,000 $ 20,000 $ - 001-0000-431-0130 BUILDING PERMITS $ 612,724 $ 391,829 $ 359,864 $ 255,000 $ 435,000 $ 290,000 13.73% 001-0000-431-0131 PLUMB ELEC/AIR COND $ 30,008 $ 16,238 $ 851 $ - $ 732 $ - 001-0000-431-0132 STRONG MOTION TAX-RESIDENT $ 4,900 $ 3,112 $ 3,150 $ 2,200 $ 3,525 $ 2,400 9.09% 001-0000-431-0133 STRONG MOTION TAX-COMM $ 2,844 $ 2,279 $ 1,656 $ 1,200 $ 4,715 $ 2,400 100.00% 001-0000-431-0134 ENERGY SURCHARGE $ 16,629 $ 19,374 $ 19,625 $ 7,500 $ 39,000 $ 24,000 220.00% 001-0000-431-0135 PLAN CHECK FEE $ 171,517 $ 109,839 $ 121,105 $ 65,000 $ 125,000 $ 75,000 15.38% 001-0000-431-0136 GRADING & INSPECTION-COMM $ 54,901 $ 7,586 $ 13,663 $ 5,000 $ 131,000 $ 15,000 200.00% 001-0000-431-0137 BSC FEES $ 1,284 $ 1,617 $ 1,722 $ 1,350 $ 1,200 -11.11% 001-0000-431-0138 FIRE SPRINKLER $ 23,875 $ 7,840 $ 3,742 $ 2,500 $ - $ - -100.00% 001-0000-431-0140 ENGINEERING PLAN CHECK $ 2,180 $ 1,500 $ 25,120 $ 10,000 $ 100 $ - -100.00% 001-0000-431-0141 TECHNOLOGY FEE $ - $ 23,328 $ 38,360 $ 24,000 $ 49,000 $ 35,000 45.83% 001-0000-432-0101 POLICE FINES $ 17,188 $ 6,236 $ 12,721 $ 5,000 $ 9,700 $ 5,000 0.00% 001-0000-432-0102 POLICE SERVICES $ 29,171 $ 26,764 $ 20,768 $ 24,000 $ 55,200 $ 20,000 -16.67% 001-0000-432-0104 PARKING FINES $ 139 $ 460 $ 199 $ - $ 4,275 $ 1,000 0.00% 001-0000-432-0105 POST REIMBURSEMENT $ 11,262 $ 24,828 $ 15,177 $ 20,000 $ 16,500 $ 16,000 -20.00% 001-0000-432-0106 POLICE GRANTS $ - $ - $ 11,059 $ - $ - $ - 0.00% 001-0000-433-0101 PARK RESERVATION FEES $ 5,583 $ 6,920 $ 6,116 $ 4,500 $ 6,300 $ 6,000 33.33% 001-0000-433-0102 SUMMER PROGRAM FEES $ 44,670 $ 20,550 $ 920 $ - $ - $ - 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES $ 98,153 $ 105,768 $ - $ - $ - $ - 001-0000-433-0302 SPEC EVENTS INS CITY FEE $ 1,060 $ 1,805 $ 2,138 $ 1,400 $ 400 $ 400 -71.43% 001-0000-434-0100 GARAGE $ 3,224 $ - $ - $ - $ - $ -
001-0000-451-0101 INTEREST $ - $ 21,135 $ 213,201 $ 48,775 $ 130,000 $ 100,000 105.02% 001-0000-452-0101 SALE OF PROPERTY $ 7,231 $ - $ 36,903 $ 1,750 $ - 001-0000-453-0100 RENTS $ 11,373 $ 14,409 $ 8,740 $ 13,380 $ 13,380 $ 13,380 0.00% 001-0000-453-0102 BUSINESS PARK SIGN $ - $ - $ - $ - $ 160,000 $ 62,000 001-0000-453-0120 SOLAR ENERGY REBATE $ - $ - $ - $ - $ - $ 40,175 001-0000-440-0101 PROCEEDS FROM SBITA $ 67,275 $ - $ - $ - $ - 001-0000-462-0100 MISCELLANEOUS-OTHER $ 92,277 $ (5,517) $ 41,587 $ 25,000 $ 20,000 $ 4,000 -100.00% 001-0000-462-0130 FIBER OPTIC LOAN $ - $ - $ - $ - $ - $ - 0.00% 001-0000-462-0110 FROM LLMD ASSESSMENTS $ - $ 330,968 $ 167,738 $ 89,467 $ 89,467 $ 90,862 1.56% 001-0000-462-0115 FROM CFD ASSESSMENTS-POLICE $ - $ - $ - $ 68,704 $ 68,706 $ 77,064 12.17% 001-0000-462-0116 FROM CFD ASSESSMENTS-PW $ - $ - $ - $ 37,000 $ 34,534 $ 52,860 42.87% 001-0000-462-0117 FROM CFD ASSESSMENTS-ADMIN $ - $ - $ - $ 22,901 $ 22,901 $ 25,688 12.17% 001-0000-462-0160 CCARD FEES $ 7,715 $ 6,547 $ 3,938 $ 4,500 $ 3,500 $ 3,200 -28.89%
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
001-0000-462-0169 MISCELLANEOUS-RESTITUTION $ 47,575 $ 4,056 $ 44,335 $ - $ 21,985 $ - 001-0000-463-0101 ST ROUTE 201 MAINT $ 6,788 $ 5,430 $ 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 $ 460 $ 752 $ 4,865 $ 500 $ 4,200 $ 2,000 300.00% 001-0000-471-0101 FROM COPS GRANT $ 150,000 $ 350,162 $ 162,000 $ 155,000 $ 231,842 $ 245,828 58.60% 001-0000-471-0103 FROM LTF ART 8 $ - $ - $ - $ - $ - $ - 001-0000-471-0104 FROM MEASURE C $ - $ - $ - $ - $ - $ - 001-0000-471-0105 FROM AMBULANCE $ - $ - $ - $ - $ - $ - 001-0000-471-0106 FROM GAS TAX $ - $ - $ - $ - $ - $ -
001-0000-471-0108 FROM WATER $ - $ 2,500,000 $ - $ - $ - $ - 001-0000-471-0109 FROM SOLID WASTE $ - $ - $ - $ - $ - $ - 001-0000-471-0111 FROM GEN FUND BALANCE $ 60,000 $ - $ 100,000 $ - $ - $ 155,000 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE $ 148,184 $ 111,346 $ 131,064 $ 159,346 $ - $ - -100.00% $ 7,363,205 $ 10,059,338 $ 7,804,765 $ 6,985,103 $ 7,923,009 $ 7,564,209 8.29% Revenues $ 7,363,205 $ 10,059,338 $ 7,804,765 $ 6,985,103 $ 7,923,009 $ 7,564,209 8.29% Expenses $ 7,506,105 $ 7,419,765 $ 8,023,410 $ 6,972,208 $ 7,442,650 $ 7,561,789 8.46% $ (142,901) $ 2,639,573 $ (218,645) $ 12,895 $ 480,359 $ 2,420 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change City Council
001-1000-519-5101 SALARIES $ 18,196 $ 13,671 $ 14,309 $ 26,400 $ 26,400 $ 36,600 38.64% 001-1000-519-5121 FICA $ 1,502 $ 937 $ 1,079 $ 1,193 $ 2,020 $ 2,800 134.69% TOTAL WAGES & BENEFITS $ 19,698 $ 14,608 $ 15,388 $ 27,593 $ 28,420 $ 39,400 42.79% 001-1000-519-5200 OVERHEAD REIMBURSEMENTS $ (1,540) $ (1,461) $ (3,093) $ (2,469) $ (2,469) $ (3,680) 001-1000-519-5261 LIABILITY INSURANCE $ 474 $ 550 $ 832 $ 1,166 $ 1,166 $ 1,160 -0.51% 001-1000-519-5262 PROPERTY INSURANCE $ 148 $ 192 $ 296 $ 519 $ 519 $ 383 -26.20% 001-1000-519-5264 ERMA $ 144 $ 135 $ 131 $ 129 $ 129 $ 116 -10.08% 001-1000-519-5265 RISK MGT/RMA ADMIN FEES $ 7 $ 1 $ 12 $ 19 $ 19 $ 20 5.26% 001-1000-519-5270 PROFESSIONAL SERVICES $ 1,395 $ 3,851 $ 12,334 $ 3,000 $ 75 $ 2,500 -16.67% 001-1000-519-5291 CONF/MEETINGS/TRAVEL $ 12,840 $ 19,323 $ 6,716 $ 7,500 $ 5,500 $ 6,000 -20.00% 001-1000-519-5292 MEMBERSHIPS/DUES $ 6,686 $ 6,710 $ 6,961 $ 7,000 $ 7,118 $ 7,118 1.69% TOTAL MAINT. & OPERATIONS $ 20,154 $ 29,301 $ 24,190 $ 16,864 $ 12,057 $ 13,617 -19.25% TOTAL, CITY COUNCIL $ 39,852 $ 43,909 $ 39,578 $ 44,457 $ 40,477 $ 53,017 19.25% City Attorney
001-1200-519-5200 OVERHEAD REIMBURSEMENTS $ (1,666) $ (1,581) $ - $ - $ - $ - 001-1200-519-5270 PROFESSIONAL SERVICES $ 54,781 $ 81,588 $ 114,396 $ 95,000 $ 95,000 $ 95,000 0.00% TOTAL, CITY ATTORNEY $ 53,115 $ 80,007 $ 114,396 $ 95,000 $ 95,000 $ 95,000 0.00% Non-Departmental
001-1400-519-5200 OVERHEAD REIMBURSEMENTS $ (40,015) $ (37,962) $ (59,116) $ (66,766) $ (66,766) $ (60,502) 001-1400-519-5202 CITIZEN ENGAGEMENT $ 5,624 $ 10,622 $ 7,139 $ 11,000 $ 11,000 $ 22,500 104.55% 001-1400-519-5215 CALPERS UAL ADMIN $ - $ 92,788 $ 151,239 $ 141,502 $ 141,502 $ 167,968 18.70% 001-1400-519-5216 COMMUNICATIONS $ 4,630 $ 15,667 $ 10,851 $ 17,500 $ 7,000 $ 7,400 -57.71% 001-1400-519-5218 UTILITIES $ 15,271 $ 19,328 $ 19,488 $ 17,500 $ 20,961 $ 20,000 14.29% 001-1400-519-5231 COUNCIL CHAMBER LEASE $ 28,600 $ 31,200 $ 31,200 $ 31,200 $ 33,867 $ 34,000 8.97% 001-1400-519-5232 OTHER LEASES $ 6,759 $ 5,628 $ 5,796 $ 7,428 $ 7,428 $ 7,428 0.00% 001-1400-519-5233 PROPERTY TAXES $ 5,826 $ 4,831 $ 4,948 $ 5,500 $ 5,262 $ 5,500 0.00% 001-1400-519-5270 PROFESSIONAL SERVICES $ 78,549 $ 111,646 $ 95,962 $ 52,000 $ 70,000 $ 65,000 25.00% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT $ 26,600 $ 11,330 $ 28,349 $ 30,000 $ 78,547 $ 32,000 6.67% 001-1400-519-5320 EDUCATION ASSISTANCE PROGRAM $ - $ 7,842 $ 4,955 $ 5,500 $ 1,908 $ 2,500 -54.55% 001-1400-519-5340 MISCELLANEOUS $ 5,401 $ (6,625) $ 9,728 $ 6,000 $ 4,500 $ 6,000 0.00% 001-1400-519-5341 COVID-19 $ 7,433 $ - $ - $ - $ - $ -
001-1400-519-5342 BUSINESS PARK SIGN $ - $ - $ - $ - $ 146,221 $ 25,360 001-1400-519-5345 FIRE TRANSITION FEES $ 142,498 $ 146,672 $ 149,605 $ 151,090 $ 151,090 $ - -100.00% 001-1400-519-5401 UTILITIES SERVICES $ 1,205 $ 873 $ 791 $ 1,200 $ 2,200 $ 2,200 83.33% 001-1400-519-5480 CHAMBER SERVICES $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 35,000 $ 30,000 0.00% TOTAL MAINT. & OPERATIONS $ 318,380 $ 443,839 $ 490,935 $ 440,654 $ 649,719 $ 367,354 -16.63% 001-1400-519-5701 CAPITAL OUTLAY $ 6,188 $ 7,628 $ 1,186,687 $ 12,000 $ 12,000 $ 9,000 -25.00% 001-1400-519-5708 COMPUTER REPLACEMENTS $ - $ 6,087 $ 1,751 $ 4,000 $ 1,412 $ 2,000 -50.00% 001-1400-519-5710 FIBER OPTIC LOAN $ - $ - $ - $ - $ - $ - 0.00% 001-1400-519-5711 CC CHAMBER TECH IMPROVS $ - $ - $ 26,824 $ - $ 3,500 - 001-1400-519-5748 UPDATE IT-NETWORK SWITCHES $ 12,210 $ 438 $ (1,226) $ - $ 8,549 $ 8,500 001-1400-519-5749 CITY HALL CAMERA/SECURITY $ - $ 1,630 $ - $ - $ - $ - 001-1400-519-5777 UPPER FLOOR RESIDENTIAL REHAB GRANT $ - $ - $ 100,000 $ - $ - $ - 001-1400-519-5778 FAÇADE/ALLEY PROGRAM $ 23,450 $ 25,969 $ 25,000 $ 30,000 $ 27,000 $ 15,000 -50.00% 001-1400-519-5779 FUNDING REQUEST FOR IMPROVEMENTS $ 9,753 $ 29,963 $ - $ 10,000 $ 10,000 $ 10,000 0.00% 001-1400-519-5782 50% SALES TAX REBATE $ 250 $ - $ 21,940 $ 25,000 $ 25,000 $ 25,000 0.00% 001-1400-519-5783 50% PROPERTY TAX REBATE $ - $ 162 $ 296 $ 500 $ - $ - -100.00% TOTAL CAPITAL OUTLAY $ 51,851 $ 71,877 $ 1,361,272 $ 81,500 $ 83,961 $ 73,000 -10.43% 001-1400-519-5302 INTEREST (SBITA) $ - $ - $ - $ - $ -
001-1400-519-5902 COST OF ISSUANCE $ - $ - $ 58,269 $ - $ - $ - 001-1400-519-5607 SOLAR EQUIPMENT INTEREST $ - $ - $ 86,327 $ - $ 23,425 $ 23,225 001-1400-519-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ - $ - $ 16,950 TOTAL DEBT SERVICE $ - $ - $ 144,596 $ - $ 23,425 $ 40,175 001-1400-519-5505 TRANSFERS TO OTHER FUNDS $ 832,439 $ 740,405 $ - $ - $ - $ - 001-1400-519-5516 TRANSFER OUT AMB-(FIRE) $ 575,000 $ 350,000 $ 350,000 $ 400,000 $ 400,000 $ 475,000 18.75% TOTAL TRANSFERS OUT $ 1,407,439 $ 1,090,405 $ 350,000 $ 400,000 $ 400,000 $ 475,000 18.75% TOTAL, NON-DEPARTMENTAL $ 1,777,670 $ 1,606,122 $ 2,346,802 $ 922,154 $ 1,157,106 $ 955,529 3.62% City Manager
001-1600-519-5101 SALARIES $ 246,875 $ 204,856 $ 238,413 $ 233,129 $ 252,000 $ 244,447 4.85% 001-1600-519-5104 MANAGEMENT INTERN $ 16,088 $ 17,929 $ 18,356 $ 15,000 $ 15,000 $ 17,000 13.33% 001-1600-519-5121 FICA $ 14,248 $ 13,618 $ 16,762 $ 18,982 $ 20,426 $ 20,001 5.37% 001-1600-519-5122 PERS - UAL $ 24,730 $ - $ - $ - $ - $ - 001-1600-519-5123 PERS - PAYROLL $ 10,316 $ 10,345 $ 12,527 $ 11,494 $ 10,510 $ 11,625 1.14% 001-1600-519-5125 MEDICAL $ 18,168 $ 15,341 $ 17,418 $ 17,438 $ 16,278 $ 20,000 14.69% 001-1600-519-5127 WORKERS COMP $ 698 $ 781 $ 699 $ 764 $ 764 $ 896 17.28% 001-1600-519-5131 EAP $ 28 $ 30 $ 29 $ 25 $ 25 $ 27 8.00% 001-1600-519-5133 LIFE INSURANCE $ 1,151 $ (474) $ 35 $ 36 $ 36 $ 36 0.00% 001-1600-519-5140 AUTO ALLOWANCE $ 6,034 $ 5,917 $ 5,818 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 338,335 $ 268,343 $ 310,057 $ 302,868 $ 321,039 $ 320,032 5.67% 001-1600-519-5200 OVERHEAD REIMBURSEMENTS $ (10,062) $ (9,545) $ (17,421) $ (22,599) $ (22,599) $ (22,840) 1.07% 001-1600-519-5216 COMMUNICATIONS $ 1,143 $ 1,621 $ 1,352 $ 2,000 $ 3,282 $ 3,350 67.50% 001-1600-519-5261 LIABILITY INSURANCE $ 3,731 $ 4,688 $ 4,629 $ 6,552 $ 6,552 $ 8,141 24.25%
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
001-1600-519-5262 PROPERTY INSURANCE $ 1,167 $ 1,639 $ 1,649 $ 2,917 $ 2,917 $ 2,686 -7.92% 001-1600-519-5264 ERMA $ 1,132 $ 1,155 $ 729 $ 722 $ 722 $ 813 12.60% 001-1600-519-5265 RISK MGT/RMA ADMIN FEES $ 55 $ 8 $ 69 $ 105 $ 105 $ 139 32.38% 001-1600-519-5270 PROFESSIONAL SERVICES $ 16,289 $ 10,727 $ 8,924 $ 10,000 $ 9,000 $ 8,000 -20.00% 001-1600-519-5291 CONF/MEETINGS/TRAVEL $ 3,910 $ 4,943 $ 4,977 $ 5,500 $ 5,000 $ 5,000 -9.09% 001-1600-519-5292 MEMBERSHIPS/DUES $ 2,266 $ 1,385 $ 1,200 $ 2,200 $ 1,200 $ 1,250 -43.18% TOTAL MAINT. & OPERATIONS $ 19,630 $ 16,621 $ 6,108 $ 7,397 $ 6,179 $ 6,539 -11.60% TOTAL, CITY MANAGER $ 357,965 $ 284,964 $ 316,165 $ 310,265 $ 327,218 $ 326,571 5.26% City Clerk
001-1800-519-5101 SALARIES $ 107,681 $ 116,146 $ 119,842 $ 126,255 $ 125,997 $ 130,659 3.49% 001-1800-519-5121 FICA $ 8,201 $ 8,872 $ 9,436 $ 9,659 $ 9,639 $ 9,995 3.49% 001-1800-519-5122 PERS - UAL $ 13,002 $ 37,115 $ (37,115) $ - $ - $ - 001-1800-519-5123 PERS - PAYROLL $ 10,117 $ 11,889 $ 14,016 $ 14,999 $ 14,999 $ 15,601 4.01% 001-1800-519-5125 MEDICAL $ 16,852 $ 26,963 $ 32,110 $ 20,646 $ 19,901 $ 23,000 11.40% 001-1800-519-5127 WORKERS COMP $ 698 $ 781 $ 699 $ 764 $ 764 $ 896 17.28% 001-1800-519-5131 EAP $ 18 $ 20 $ 17 $ 16 $ 16 $ 17 6.25% 001-1800-519-5133 LIFE INSURANCE $ 132 $ (61) $ 35 $ 36 $ 36 $ 36 0.00% 001-1800-519-5140 AUTO ALLOWANCE $ - $ 4,154 $ 5,818 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 156,701 $ 205,880 $ 144,859 $ 178,375 $ 177,352 $ 186,204 4.39% 001-1800-519-5200 OVERHEAD REIMBURSEMENTS $ (11,502) $ (10,912) $ (11,333) $ (14,186) $ (14,186) $ (14,222) 0.25% 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE $ 223 $ 1,795 $ 2,252 $ 2,200 $ 1,000 $ 1,200 -45.45% 001-1800-519-5214 PRINTING & RECORDING $ 8,603 $ 5,285 $ 9,755 $ 6,000 $ 4,500 $ 5,500 -8.33% 001-1800-519-5216 COMMUNICATIONS $ 961 $ 1,281 $ 1,730 $ 1,440 $ 3,626 $ 3,850 167.36% 001-1800-519-5261 LIABILITY INSURANCE $ 2,409 $ 3,186 $ 2,760 $ 4,262 $ 4,262 $ 5,054 18.58% 001-1800-519-5262 PROPERTY INSURANCE $ 753 $ 1,114 $ 983 $ 1,898 $ 1,898 $ 1,667 -12.17% 001-1800-519-5263 VEHICLE INSURANCE $ 318 $ 306 $ 156 $ 160 $ 160 $ 191 19.38% 001-1800-519-5264 ERMA $ 731 $ 785 $ 434 $ 470 $ 470 $ 505 7.45% 001-1800-519-5265 RISK MGT/RMA ADMIN FEES $ 35 $ 5 $ 41 $ 69 $ 69 $ 86 24.64% 001-1800-519-5270 PROFESSIONAL SERVICES $ 6,051 $ 25 $ 1,188 $ 3,000 $ 3,000 $ 3,200 6.67% 001-1800-519-5291 CONF/MEETINGS/TRAVEL $ 4,477 $ 4,109 $ 4,491 $ 5,000 $ 7,000 $ 7,000 40.00% 001-1800-519-5292 MEMBERSHIPS/DUES $ 750 $ 560 $ 690 $ 690 $ 690 $ 700 1.45% 001-1800-519-5360 ELECTION EXPENSE $ 23,000 $ 2,482 $ - $ 4,000 $ 900 $ - 0.00% TOTAL MAINT. & OPERATIONS $ 36,808 $ 10,021 $ 13,147 $ 15,003 $ 13,389 $ 14,731 -1.81% TOTAL, CITY CLERK $ 193,509 $ 215,901 $ 158,006 $ 193,378 $ 190,740 $ 200,935 3.91% Finance
001-2000-519-5101 SALARIES $ 133,151 $ 162,954 $ 175,031 $ 180,775 $ 186,324 $ 189,588 4.88% 001-2000-519-5121 FICA $ 10,036 $ 12,226 $ 13,267 $ 13,829 $ 14,254 $ 14,503 4.88% 001-2000-519-5122 PERS - UAL $ 15,617 $ - $ - $ - $ - $ - 001-2000-519-5123 PERS - PAYROLL $ 11,968 $ 15,571 $ 18,642 $ 20,443 $ 20,423 $ 21,476 5.05% 001-2000-519-5125 MEDICAL $ 35,883 $ 27,479 $ 42,226 $ 28,908 $ 28,908 $ 33,000 14.16% 001-2000-519-5127 WORKERS COMP $ 663 $ 742 $ 664 $ 978 $ 978 $ 1,147 17.28% 001-2000-519-5131 EAP $ 24 $ 23 $ 25 $ 25 $ 25 $ 26 4.00% 001-2000-519-5133 LIFE INSURANCE $ 316 $ (240) $ 46 $ 46 $ 46 $ 46 -0.17% 001-2000-519-5140 AUTO ALLOWANCE $ - $ 3,946 $ 5,527 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 207,657 $ 222,702 $ 255,428 $ 251,004 $ 256,958 $ 265,786 5.89% 001-2000-519-5200 OVERHEAD REIMBURSEMENTS $ (18,515) $ (17,565) $ (16,993) $ (21,121) $ (21,121) $ (19,691) -6.77% 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE $ 144 $ 1,236 $ 1,065 $ 1,200 $ 1,200 $ 1,200 0.00% 001-2000-519-5216 COMMUNICATIONS $ 541 $ 1,444 $ 1,681 $ 1,500 $ 4,389 $ 4,500 200.00% 001-2000-519-5225 OFFICE EQUIP MAINT $ 7,988 $ 8,756 $ 8,853 $ 9,000 $ 9,116 $ 9,389 4.33% 001-2000-519-5261 LIABILITY INSURANCE $ 3,215 $ 3,560 $ 3,888 $ 6,414 $ 6,414 $ 7,765 21.06% 001-2000-519-5262 PROPERTY INSURANCE $ 1,005 $ 1,245 $ 1,385 $ 2,856 $ 2,856 $ 2,561 -10.33% 001-2000-519-5264 ERMA $ 975 $ 877 $ 612 $ 707 $ 707 $ 775 9.62% 001-2000-519-5265 RISK MGT/RMA ADMIN FEES $ 47 $ 6 $ 58 $ 104 $ 104 $ 133 27.88% 001-2000-519-5270 PROFESSIONAL SERVICES $ 5,465 $ 19,270 $ 30,465 $ 12,000 $ 12,000 $ 12,000 0.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL $ 5,780 $ 4,736 $ 5,213 $ 6,500 $ 4,500 $ 6,500 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES $ 300 $ 808 $ 509 $ 750 $ 805 $ 850 13.33% 001-2000-519-5294 AUDIT $ 11,714 $ 13,656 $ 17,347 $ 25,520 $ 25,520 $ 25,080 -1.72% TOTAL MAINT. & OPERATIONS $ 18,659 $ 38,029 $ 54,084 $ 45,430 $ 46,490 $ 51,062 12.40% TOTAL, FINANCE $ 226,316 $ 260,731 $ 309,512 $ 296,434 $ 303,447 $ 316,849 6.89% Administrative Services
001-2200-519-5101 SALARIES $ 108,442 $ 136,077 $ 152,534 $ 166,991 $ 176,880 $ 250,507 50.01% 001-2200-519-5104 PART TIME $ - $ 18,510 $ 33,221 $ 22,000 $ 31,244 $ - -100.00% 001-2200-519-5121 FICA $ 8,264 $ 11,954 $ 14,650 $ 14,458 $ 15,921 $ 19,164 32.55% 001-2200-519-5122 PERS - UAL $ 13,320 $ - $ - $ - $ - $ - 001-2200-519-5123 PERS - PAYROLL $ 7,430 $ 9,938 $ 12,337 $ 12,953 $ 15,350 $ 19,558 50.99% 001-2200-519-5125 MEDICAL $ 4,090 $ 3,254 $ 1,060 $ - $ 80 $ 5,579 0.00% 001-2200-519-5127 WORKERS COMP $ 698 $ 781 $ 699 $ 764 $ 764 $ 1,792 134.55% 001-2200-519-5131 EAP $ 14 $ 15 $ 18 $ 19 $ 19 $ 27 42.11% 001-2200-519-5133 LIFE INSURANCE $ 2,439 $ (2,368) $ 35 $ 36 $ 36 $ 72 100.00% 001-2200-519-5140 AUTO ALLOWANCE $ - $ 4,154 $ 5,773 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 144,698 $ 182,315 $ 220,327 $ 223,221 $ 246,294 $ 302,699 35.61% 001-2200-519-5200 OVERHEAD REIMBURSEMENTS $ (4,109) $ (3,897) $ (13,075) $ (17,593) $ (17,593) $ (21,604) 22.80% 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE $ 471 $ 255 $ 1,005 $ 1,000 $ 1,037 $ 1,000 0.00% FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
001-2200-519-5216 COMMUNICATIONS $ 960 $ 1,431 $ 1,694 $ 1,450 $ 3,526 $ 3,700 155.17% 001-2200-519-5261 LIABILITY INSURANCE $ 1,796 $ 2,380 $ 2,902 $ 4,934 $ 4,934 $ 7,926 60.64% 001-2200-519-5262 PROPERTY INSURANCE $ 562 $ 832 $ 1,034 $ 2,197 $ 2,197 $ 2,615 19.03% 001-2200-519-5264 ERMA $ 545 $ 586 $ 457 $ 544 $ 544 $ 792 45.59% 001-2200-519-5265 RISK MGT/RMA ADMIN FEES $ 26 $ 4 $ 43 $ 79 $ 79 $ 135 70.89% 001-2200-519-5270 PROFESSIONAL SERVICES $ 851 $ 3,835 $ 2,016 $ 15,000 $ 4,936 $ 5,000 -66.67% 001-2200-519-5291 CONF/MEETINGS/TRAVEL $ 5,056 $ 4,892 $ 9,022 $ 7,000 $ 7,323 $ 7,000 0.00% 001-2200-519-5292 MEMBERSHIPS/DUES $ 200 $ 836 $ 1,906 $ 2,000 $ 1,500 $ 2,000 0.00% TOTAL MAINT. & OPERATIONS $ 6,358 $ 11,153 $ 7,004 $ 16,611 $ 8,483 $ 8,564 -48.44% TOTAL, ADMINISTRATIVE SVCS $ 151,056 $ 193,467 $ 227,332 $ 239,832 $ 254,776 $ 311,263 29.78% Community Development
001-2600-519-5101 SALARIES $ 190,491 $ 250,000 $ 258,596 $ 272,527 $ 277,981 $ 287,914 5.65% 001-2600-519-5102 OVERTIME $ 2,227 $ 812 $ 1,575 $ 1,500 $ 358 $ 750 -50.00% 001-2600-519-5104 PART-TIME $ 13,112 $ 29,395 $ 24,760 $ 22,500 $ 24,121 $ 23,660 5.16% 001-2600-519-5121 FICA $ 15,722 $ 20,515 $ 21,865 $ 22,684 $ 23,138 $ 23,893 5.33% 001-2600-519-5122 PERS - UAL $ 30,237 $ - $ - $ - $ - $ - 001-2600-519-5123 PERS - PAYROLL $ 12,239 $ 17,660 $ 19,270 $ 20,413 $ 20,413 $ 21,430 4.98% 001-2600-519-5125 MEDICAL $ 12,121 $ 31,343 $ 33,050 $ 32,267 $ 30,745 $ 34,500 6.92% 001-2600-519-5127 WORKERS COMP $ 4,273 $ (3,868) $ 4,979 $ 5,825 $ 5,825 $ 6,831 17.27% 001-2600-519-5131 EAP $ 44 $ 54 $ 57 $ 54 $ 54 $ 56 3.70% 001-2600-519-5133 LIFE INSURANCE $ 736 $ (581) $ 77 $ 90 $ 90 $ 90 0.00% 001-2600-519-5140 AUTO ALLOWANCE $ - $ 4,154 $ 5,818 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 281,200 $ 349,485 $ 370,047 $ 383,860 $ 388,726 $ 405,124 5.54% 001-2600-519-5200 OVERHEAD REIMBURSEMENTS $ (10,522) $ (9,981) $ (42,337) $ (46,276) $ (46,200) $ (46,638) 0.78% 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE $ 14,200 $ 6,870 $ 10,578 $ 10,000 $ 8,400 $ 9,000 -43.23% 001-2600-519-5206 LAFCO FEES $ 2,060 $ 3,729 $ 4,752 $ 6,000 $ 5,605 $ 5,677 -5.38% 001-2600-519-5216 COMMUNICATIONS $ - $ 2,902 $ 1,896 $ 1,250 $ 6,360 $ 6,500 420.00% 001-2600-519-5224 FUELS $ 863 $ 2,206 $ 3,396 $ 3,750 $ 3,200 $ 3,250 -13.33% 001-2600-519-5261 LIABILITY INSURANCE $ 5,889 $ 8,471 $ 8,920 $ 13,994 $ 13,994 $ 16,369 16.97% 001-2600-519-5262 PROPERTY INSURANCE $ 1,842 $ 2,961 $ 3,178 $ 6,230 $ 6,230 $ 5,401 -13.31% 001-2600-519-5263 VEHICLE INSURANCE $ 1,061 $ 1,022 $ 1,564 $ 3,208 $ 3,208 $ 3,824 19.20% 001-2600-519-5264 ERMA $ 1,786 $ 2,086 $ 1,404 $ 1,542 $ 1,542 $ 1,635 6.03% 001-2600-519-5265 RISK MGT/RMA ADMIN FEES $ 86 $ 14 $ 133 $ 225 $ 225 $ 279 24.00% 001-2600-519-5270 PROFESSIONAL SERVICES $ 454,607 $ 220,451 $ 307,109 $ 240,000 $ 260,000 $ 245,000 2.08% 001-2600-519-5291 CONF/MEETINGS/TRAVEL $ 858 $ 4,302 $ 5,320 $ 6,800 $ 7,500 $ 7,500 10.29% 001-2600-519-5292 MEMBERSHIPS/DUES $ 1,059 $ 2,847 $ 515 $ 2,000 $ 2,000 $ 2,500 25.00% TOTAL MAINT. & OPERATIONS $ 473,788 $ 247,880 $ 306,428 $ 248,723 $ 272,064 $ 260,297 4.65% 001-2600-519-5301 DEBIT SERVICE PRINCIPAL (SBITA) $ - $ 7,725 $ 23,499 $ - $ - $ - 001-2600-519-5302 INTEREST EXPENSE $ - $ - $ 1,889 $ - $ - $ - 001-2600-519-5701 CAPITAL OUTLAY $ 61,149 $ 146,503 $ - $ 42,000 $ 42,099 $ - -100.00% TOTAL CAPITAL OUTLAY $ 61,149 $ 154,228 $ 25,388 $ 42,000 $ 42,099 $ - -100.00% TOTAL, COMMUNITY DEVELOPMENT $ 816,137 $ 751,593 $ 701,863 $ 674,583 $ 702,888 $ 665,421 -1.36% Community Services
001-2800-529-5101 SALARIES $ 65,669 $ 89,369 $ 102,186 $ 98,805 $ 103,482 $ 105,004 6.27% 001-2800-529-5105 AFTER SCHOOL PARTTIME $ 76,527 $ 78,284 $ 8,862 $ - $ - $ - 0.00% 001-2800-529-5106 SUMMER PROGRAM PARTTIME $ 34,891 $ 26,460 $ 8,363 $ - $ - $ - 0.00% 001-2800-529-5121 FICA $ 13,218 $ 14,802 $ 8,304 $ 7,559 $ 7,916 $ 8,033 6.27% 001-2800-529-5122 PERS - UAL $ 10,726 $ - $ - $ - $ - $ - 0.00% 001-2800-529-5123 PERS - PAYROLL $ 4,452 $ 6,414 $ 7,118 $ 7,776 $ 7,829 $ 8,358 7.48% 001-2800-529-5125 MEDICAL $ 12,264 $ 11,659 $ 16,499 $ 10,793 $ 9,770 $ 13,500 25.08% 001-2800-529-5127 WORKERS COMP $ 8,829 $ 9,888 $ 8,846 $ 3,223 $ 3,223 $ 3,779 17.25% 001-2800-529-5131 EAP $ 21 $ 29 $ 49 $ 18 $ 18 $ 17 -5.56% 001-2800-529-5133 LIFE INSURANCE $ 14,937 $ (14,885) $ 26 $ 27 $ 27 $ 27 0.00% TOTAL WAGES & BENEFITS $ 241,535 $ 222,019 $ 160,253 $ 128,201 $ 132,265 $ 138,718 8.20% 001-2800-529-5200 OVERHEAD REIMBURSEMENTS $ (27,803) $ (32,554) $ (32,554) $ (32,646) 0.28% 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE $ 826 $ 793 $ 766 $ 600 $ 600 $ 600 0.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES $ 13,555 $ 11,843 $ 795 $ - $ - $ - 001-2800-529-5214 PRINTING & ADVERTISING $ - $ 62 $ - $ - $ - $ - 001-2800-529-5216 COMMUNICATIONS $ 1,735 $ 2,574 $ 2,767 $ 2,500 $ 3,028 $ 3,000 20.00% 001-2800-529-5224 FUELS $ 437 $ 558 $ 560 $ 850 $ 850 $ 850 0.00% 001-2800-529-5291 CONF/MEETINGS/TRAVEL $ 2,137 $ 54 $ 2,441 $ 3,000 $ 2,500 $ 3,000 0.00% 001-2800-529-5292 MEMBERSHIPS/DUES $ 324 $ 715 $ 701 $ 700 $ 700 $ 700 0.00% 001-2800-529-5261 LIABILITY INSURANCE $ 2,756 $ 4,679 $ 7,698 $ 4,631 $ 4,631 $ 5,008 8.14% 001-2800-529-5262 PROPERTY INSURANCE $ 862 $ 1,636 $ 2,742 $ 2,062 $ 2,062 $ 1,652 -19.88% 001-2800-529-5263 VEHICLE INSURANCE $ 742 $ 715 $ 1,173 $ 1,203 $ 1,203 $ 1,434 19.20% 001-2800-529-5264 ERMA $ 837 $ 1,152 $ 1,212 $ 511 $ 511 $ 500 -2.15% 001-2800-529-5265 RISK MGT/RMA ADMIN FEES $ 40 $ 7 $ 115 $ 74 $ 74 $ 86 16.22% 001-2800-529-5270 PROFESSIONAL SERVICES $ 4,097 $ 14,230 $ 2,851 $ 12,000 $ 12,000 $ 12,500 4.17% 001-2800-529-5341 COVID-19 $ 100 $ - $ - $ - $ - $ -
001-2800-529-5371 ANIMAL CONTROL COSTS $ 31,974 $ 22,899 $ 3,971 $ 60,000 $ 61,150 $ 80,000 33.33% 001-2800-529-5406 BAND CONCERTS $ 12,054 $ 12,000 $ 12,000 $ 12,000 $ 12,000 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS $ 72,476 $ 73,917 $ 11,989 $ 67,577 $ 68,755 $ 88,684 31.23% 001-2800-529-5701 CAPITAL OUTLAY $ 10,175 $ 15,738 $ 581 $ - $ - $ - 001-2800-529-5713 PARK IMPROVEMENTS $ - $ 6,713 $ - $ - $ - $ - FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
TOTAL CAPITAL OUTLAY $ 10,175 $ 22,451 $ 581 $ - $ - $ - 001-2800-529-5517 TRANSFER TO SENIOR CENTER $ 55,000 $ 65,000 $ 100,000 $ 100,000 $ 100,000 $ 140,000 40.00% 001-2800-529-5518 TRANSFER OUT TO POOL $ 110,000 $ 120,000 $ 148,000 $ 148,000 $ 148,000 $ 140,000 -5.41% TOTAL TRANSFERS OUT $ 165,000 $ 185,000 $ 248,000 $ 248,000 $ 248,000 $ 280,000 12.90% TOTAL, COMMUNITY SERVICES $ 489,186 $ 503,387 $ 420,822 $ 443,778 $ 449,020 $ 507,402 14.34% Police
001-3400-539-5101 SALARIES/FT $ 1,491,337 $ 1,447,233 $ 1,308,136 $ 1,615,419 $ 1,693,904 $ 1,790,470 10.84% 001-3400-539-5102 OVERTIME/FT $ 81,175 $ 112,574 $ 142,231 $ 140,000 $ 175,000 $ 154,000 10.00% 001-3400-539-5121 FICA $ 125,022 $ 115,547 $ 109,658 $ 134,290 $ 142,971 $ 148,752 10.77% 001-3400-539-5122 PERS - UAL $ 190,872 $ 184,206 $ 121,688 $ 177,190 $ 177,190 $ 205,548 16.00% 001-3400-539-5123 PERS - PAYROLL $ 188,139 $ 171,502 $ 158,531 $ 225,517 $ 225,517 $ 234,539 4.00% 001-3400-539-5125 MEDICAL $ 198,971 $ 143,120 $ 187,530 $ 198,956 $ 194,000 $ 207,000 4.04% 001-3400-539-5127 WORKERS COMP $ 92,782 $ 103,633 $ 96,536 $ 114,973 $ 114,973 $ 125,861 9.47% 001-3400-539-5129 UNIFORM ALLOWANCE $ 14,100 $ 14,935 $ 16,709 $ 15,600 $ 21,475 $ 22,600 44.87% 001-3400-539-5130 RESERVE UNIFORM ALLOW $ - $ 956 $ 1,154 $ 900 $ 450 $ 1,000 11.11% 001-3400-539-5131 EAP $ 288 $ 280 $ 277 $ 260 $ 260 $ 266 2.31% 001-3400-539-5133 LIFE INSURANCE $ 991 $ 183 $ 519 $ 639 $ 639 $ 639 0.00% TOTAL WAGES & BENEFITS $ 2,383,676 $ 2,294,169 $ 2,142,968 $ 2,623,744 $ 2,746,379 $ 2,890,675 10.17% 001-3400-539-5200 OVERHEAD REIMBURSEMENTS $ (131,224) $ (124,496) $ (192,030) $ (234,502) $ (234,502) $ (246,311) 5.04% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE $ 8,733 $ 9,302 $ 10,792 $ 10,800 $ 10,800 $ 12,000 11.11% 001-3400-539-5208 SAFETY EQUIPMENT $ 8,142 $ 15,626 $ 16,527 $ 34,000 $ 34,000 $ 35,000 2.94% 001-3400-539-5209 SCREENING PERSONNEL $ 6,574 $ 9,777 $ 8,775 $ 9,000 $ 9,000 $ 12,000 33.33% 001-3400-539-5210 DEPT TOOLS & SUPPLIES $ 8,502 $ 8,621 $ 10,971 $ 10,800 $ 10,800 $ 12,000 11.11% 001-3400-539-5216 COMMUNICATIONS $ 32,114 $ 35,694 $ 39,765 $ 35,000 $ 35,000 $ 42,000 20.00% 001-3400-539-5217 PRODUCTIVITY SOFTWARE $ - $ - $ 7,085 $ 24,000 $ 24,094 $ 31,000 29.17% 001-3400-539-5218 UTILITIES $ 40,031 $ 54,850 $ 53,170 $ 55,000 $ 52,666 $ 45,000 -18.18% 001-3400-539-5222 VEHICLE MAINTENANCE $ 8,109 $ 6,280 $ 8,088 $ 8,000 $ 8,000 $ 8,000 0.00% 001-3400-539-5224 FUELS $ 46,208 $ 52,863 $ 43,980 $ 44,000 $ 48,537 $ 50,000 13.64% 001-3400-539-5225 OFFICE EQUIP MAINT $ 13,079 $ 14,392 $ 17,318 $ 20,000 $ 20,000 $ 20,000 0.00% 001-3400-539-5226 EQUIPMENT MAINTENANCE $ 2,958 $ 2,540 $ 2,527 $ 2,000 $ 2,000 $ 5,000 150.00% 001-3400-539-5227 RADIO & COMM MAINT $ 1,205 $ 1,080 $ 2,131 $ 4,500 $ 4,500 $ 4,500 0.00% 001-3400-539-5229 DISPATCH SERVICES $ 196,057 $ 218,116 $ 207,579 $ 220,000 $ 222,700 $ 260,000 18.18% 001-3400-539-5261 LIABILITY INSURANCE $ 38,181 $ 44,005 $ 43,641 $ 67,779 $ 67,779 $ 78,777 16.23% 001-3400-539-5262 PROPERTY INSURANCE $ 11,941 $ 15,383 $ 15,545 $ 30,179 $ 30,179 $ 25,992 -13.87% 001-3400-539-5263 VEHICLE INSURANCE $ 27,577 $ 26,575 $ 22,592 $ 26,863 $ 26,863 $ 30,112 12.09% 001-3400-539-5264 ERMA $ 11,583 $ 10,838 $ 6,869 $ 7,471 $ 7,471 $ 7,867 5.30% 001-3400-539-5265 RISK MGT/RMA ADMIN FEES $ 561 $ 73 $ 649 $ 1,089 $ 1,089 $ 1,343 23.32% 001-3400-539-5270 PROFESSIONAL SERVICES $ 52,974 $ 56,285 $ 106,525 $ 67,000 $ 60,000 $ 60,000 -10.45% 001-3400-539-5284 PROPERTY/EVIDENCE EXP $ 2,468 $ 2,598 $ 2,475 $ 2,500 $ 2,500 $ 2,500 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL $ 3,834 $ 5,083 $ 15,940 $ 25,000 $ 25,000 $ 25,000 0.00% 001-3400-539-5292 MEMBERSHIPS/DUES $ 3,056 $ 3,418 $ 2,875 $ 6,000 $ 6,000 $ 6,000 0.00% 001-3400-539-5296 TRAINING & EDUCATION $ 8,292 $ 11,363 $ 5,106 $ 10,000 $ 10,000 $ 10,000 0.00% 001-3400-539-5297 POST TRAINING $ 14,100 $ 34,711 $ 17,031 $ 30,000 $ 30,000 $ 30,000 0.00% 001-3400-539-5298 JAIL BOOKING FEES $ 197 $ 440 $ 107 $ 500 $ 500 $ 500 0.00% 001-3400-539-5325 CRIME PREVENTION $ 2,997 $ 2,986 $ 2,954 $ 3,000 $ 3,000 $ 3,000 0.00% 001-3400-539-5341 COVID-19 $ 100 $ - $ - $ - $ - $ -
TOTAL MAINT. & OPERATIONS $ 418,348 $ 518,406 $ 478,987 $ 519,979 $ 517,976 $ 571,280 9.87% 001-3400-539-5607 SOLAR EQUIPMENT INTEREST $ - $ - $ - $ - $ 23,425 $ 23,225 001-3400-539-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ - $ - $ 16,950 TOTAL DEBT SERVICE $ - $ - $ - $ - $ 23,425 $ 40,175
001-3400-539-5701 CAPITAL OUTLAY $ 25,000 $ 34,518 $ - $ - $ - $ - 0.00% 001-3400-539-5715 POLICE PATROL CARS $ 1,223 $ - $ 113,899 $ 53,000 $ 53,000 $ 50,000 -5.66% 001-3400-539-5718 IT EQUIPMENT-SERVER/VIDEO $ - $ - $ - $ - $ - $ - 001-3400-539-5753 COMPUTER/MONITOR REPLACEMENT $ - $ 5,000 $ - $ - $ - $ - 001-3400-539-5757 BASE RADIO $ - $ - $ - $ - $ - $ -
001-3400-539-5758 HEAT/AC CONTROLS $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 26,223 $ 39,518 $ 113,899 $ 53,000 $ 53,000 $ 50,000 -5.66% TOTAL, POLICE $ 2,828,247 $ 2,852,092 $ 2,735,855 $ 3,196,723 $ 3,340,780 $ 3,552,130 11.12% PW Administration
001-3800-549-5101 SALARIES $ 37,938 $ 47,475 $ 50,209 $ 55,477 $ 61,141 $ 57,412 3.49% 001-3800-549-5121 FICA $ 2,880 $ 3,528 $ 3,780 $ 4,244 $ 4,677 $ 4,392 3.49% 001-3800-549-5122 PERS - UAL $ 4,742 $ - $ - $ - $ - $ - 001-3800-549-5123 PERS - PAYROLL $ 3,589 $ 4,608 $ 5,873 $ 6,591 $ 6,591 $ 6,855 4.01% 001-3800-549-5125 MEDICAL $ 6,102 $ 7,465 $ 7,610 $ 6,188 $ 6,188 $ 8,224 32.90% 001-3800-549-5127 WORKERS COMP $ 237 $ 266 $ 238 $ 260 $ 260 $ 305 17.31% 001-3800-549-5131 EAP $ 7 $ 6 $ 6 $ 7 $ 7 $ 8 14.29%
001-3800-549-5133 LIFE INSURANCE $ 1,001 $ (977) $ 12 $ 12 $ 12 $ 14 16.00% TOTAL WAGES & BENEFITS $ 56,496 $ 62,371 $ 67,728 $ 72,779 $ 78,876 $ 77,210 6.09% 001-3800-549-5200 OVERHEAD REIMBURSEMENTS $ (2,363) $ (2,241) $ (5,844) $ (6,360) $ (6,360) $ (6,098) -4.12% FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
001-3800-549-5201 OFFICE SUPPLIES/POSTAGE $ 2,863 $ 1,412 $ 1,199 $ 1,500 $ 1,500 $ 1,500 0.00% 001-3800-549-5216 COMMUNICATIONS $ 6,000 $ 8,083 $ 6,789 $ 7,100 $ 1,326 $ 1,500 -78.87% 001-3800-549-5218 UTILITIES $ 2,957 $ 4,240 $ 5,645 $ 4,497 $ 5,999 $ 6,000 33.43% 001-3800-549-5225 OFFICE EQUIP MAINT $ 503 $ 1,809 $ 1,275 $ 1,200 $ 2,000 $ 2,000 66.67% 001-3800-549-5261 LIABILITY INSURANCE $ 882 $ 1,007 $ 1,025 $ 1,841 $ 1,841 $ 2,230 21.13% 001-3800-549-5262 PROPERTY INSURANCE $ 276 $ 352 $ 365 $ 820 $ 820 $ 736 -10.24% 001-3800-549-5263 VEHICLE INSURANCE $ 1,061 $ 1,022 $ 1,564 $ 1,604 $ 1,604 $ 1,912 19.20% 001-3800-549-5264 ERMA $ 268 $ 248 $ 161 $ 203 $ 203 $ 223 9.85% 001-3800-549-5265 RISK MGT/RMA ADMIN FEES $ 13 $ 2 $ 15 $ 30 $ 30 $ 38 26.67% 001-3800-549-5291 CONF/MEETINGS/TRAVEL $ 428 $ 310 $ 1,053 $ 1,500 $ 404 $ 600 -60.00% TOTAL MAINT. & OPERATIONS $ 12,889 $ 16,244 $ 13,247 $ 13,935 $ 9,367 $ 10,641 -23.64% 001-3800-549-5701 CAPITAL OUTLAY $ - $ - $ 13,988 $ - $ - TOTAL, PW ADMINISTRATION $ 69,384 $ 78,614 $ 94,963 $ 86,714 $ 88,243 $ 87,851 1.31% Landscape Maintenance
001-4200-549-5101 SALARIES $ 94,445 $ 100,339 $ 98,667 $ 100,818 $ 100,607 $ 104,312 3.47% 001-4200-549-5102 OVERTIME $ 4,957 $ 5,813 $ 7,379 $ 7,000 $ 5,225 $ 5,300 -24.29% 001-4200-549-5121 FICA $ 7,467 $ 7,805 $ 7,880 $ 8,248 $ 8,096 $ 8,385 1.66% 001-4200-549-5122 PERS - UAL $ 12,738 $ - $ - $ - $ - $ - 001-4200-549-5123 PERS - PAYROLL $ 8,064 $ 8,508 $ 9,395 $ 10,046 $ 10,046 $ 10,555 5.07% 001-4200-549-5125 MEDICAL $ 28,307 $ 19,109 $ 20,261 $ 24,666 $ 21,500 $ 24,000 -2.70% 001-4200-549-5127 WORKERS COMP $ 9,932 $ 11,123 $ 9,951 $ 10,877 $ 10,877 $ 12,754 17.26% 001-4200-549-5131 EAP $ 19 $ 20 $ 19 $ 18 $ 18 $ 18 0.00% 001-4200-549-5133 LIFE INSURANCE $ 61 $ 59 $ 60 $ 61 $ 61 $ 71 16.00% TOTAL WAGES & BENEFITS $ 165,990 $ 152,777 $ 153,613 $ 161,734 $ 156,430 $ 165,395 2.26% 001-4200-549-5200 OVERHEAD REIMBURSEMENTS $ (3,103) $ (2,943) $ (12,996) $ (16,196) $ (16,196) $ (15,435) -4.70% 001-4200-549-5210 DEPT TOOLS & SUPPLIES $ 6,812 $ 7,545 $ 6,685 $ 15,000 $ 15,000 $ 15,000 0.00% 001-4200-549-5216 COMMUNICATIONS $ - $ - $ 162 $ - $ 1,940 $ 2,000 001-4200-549-5218 UTILITIES $ 11,652 $ 10,046 $ 12,279 $ 12,000 $ 11,696 $ 12,000 0.00% 001-4200-549-5224 FUELS $ 6,645 $ 6,264 $ 5,690 $ 5,585 $ 6,224 $ 6,000 7.43% 001-4200-549-5261 LIABILITY INSURANCE $ 2,527 $ 3,204 $ 3,015 $ 4,619 $ 4,619 $ 5,427 17.49% 001-4200-549-5262 PROPERTY INSURANCE $ 790 $ 1,120 $ 1,074 $ 2,057 $ 2,057 $ 1,790 -12.98% 001-4200-549-5263 VEHICLE INSURANCE $ 2,121 $ 2,044 $ 3,128 $ 3,207 $ 3,207 $ 3,824 19.24% 001-4200-549-5264 ERMA $ 767 $ 789 $ 475 $ 509 $ 509 $ 542 6.48% 001-4200-549-5265 RISK MGT/RMA ADMIN FEES $ 37 $ 5 $ 45 $ 74 $ 74 $ 93 25.68% 001-4200-549-5270 PROFESSIONAL SERVICES $ 14,160 $ 22,166 $ 32,497 $ 32,200 $ 32,500 $ 22,000 -31.68% TOTAL MAINT. & OPERATIONS $ 42,408 $ 50,241 $ 52,053 $ 59,055 $ 61,630 $ 53,241 -9.85% 001-4200-549-5701 CAPITAL OUTLAY $ - $ 22,613 $ - $ - $ - TOTAL, LANDSCAPE MAINT. $ 208,398 $ 225,630 $ 205,666 $ 220,789 $ 218,060 $ 218,636 -0.98% Building & Facility Maintenance
001-4600-549-5200 OVERHEAD REIMBURSEMENTS $ (2,746) $ (2,605) $ (7,667) $ (6,612) $ (6,612) $ (6,751) 2.10% 001-4600-549-5210 DEPT TOOLS & SUPPLIES $ 10,270 $ 18,490 $ 18,595 $ 15,750 $ 16,000 $ 16,000 1.59% 001-4600-549-5220 JANITORIAL $ 45,460 $ 43,056 $ 45,305 $ 45,000 $ 45,000 $ 45,000 0.00% 001-4600-549-5221 REPAIRS & MAINTENANCE $ 18,698 $ 20,541 $ 46,437 $ 31,000 $ 31,000 $ 31,000 0.00% TOTAL MAINT. & OPERATIONS $ 71,682 $ 79,482 $ 102,670 $ 85,138 $ 85,388 $ 85,249 0.13% 001-4600-549-5701 CAPITAL OUTLAY $ 53,851 $ 76,839 $ 73,033 $ 5,000 $ 12,000 $ 60,000 1100.00% TOTAL CAPITAL OUTLAY $ 53,851 $ 76,839 $ 73,033 $ 5,000 $ 12,000 $ 60,000 1100.00% TOTAL, FACILITY MAINT. $ 125,533 $ 156,321 $ 175,703 $ 90,138 $ 97,388 $ 145,249 61.14% Vehicle Maintenance
001-4800-549-5101 SALARIES $ 66,428 $ 53,611 $ 51,967 $ 55,284 $ 55,974 $ 58,470 5.76% 001-4800-549-5102 OVERTIME $ 2,027 $ - $ - $ - $ - $ -
001-4800-549-5104 PART TIME-TROLLY $ 1,335 $ 3,762 $ 4,347 $ 2,598 $ 4,250 001-4800-549-5121 FICA $ 5,059 $ 4,075 $ 4,133 $ 4,229 $ 4,481 $ 4,798 13.45% 001-4800-549-5122 PERS - UAL $ 8,061 $ - $ - $ - $ - $ - 001-4800-549-5123 PERS - PAYROLL $ 6,165 $ 4,869 $ 5,840 $ 6,568 $ 6,568 $ 6,981 6.29% 001-4800-549-5125 MEDICAL $ 12,968 $ 17,076 $ 14,484 $ 11,857 $ 11,857 $ 11,857 0.00% 001-4800-549-5127 WORKERS COMP $ 5,842 $ 6,543 $ 5,853 $ 6,398 $ 6,398 $ 7,503 17.27% 001-4800-549-5131 EAP $ 16 $ 15 $ 13 $ 12 $ 12 $ 13 8.33% 001-4800-519-5133 LIFE INSURANCE $ 36 $ 23 $ 24 $ 24 $ 24 $ 24 0.00% TOTAL WAGES & BENEFITS $ 106,602 $ 87,547 $ 86,075 $ 88,719 $ 87,911 $ 93,896 5.84% 001-4800-549-5200 OVERHEAD REIMBURSEMENTS $ - $ - $ (8,490) $ (11,588) $ (11,588) $ (11,523) -0.56% 001-4800-549-5210 DEPT TOOLS & SUPPLIES $ 7,350 $ 12,706 $ 7,411 $ 14,000 $ 14,000 $ 10,000 -28.57% 001-4800-549-5216 COMMUNICATIONS $ - $ - $ 64 $ - $ 860 $ 860 001-4800-549-5221 REPAIRS & MAINTENANCE $ - $ 319 $ 3,464 $ 500 $ 500 $ 500 0.00% 001-4800-549-5222 VEHICLE MAINTENANCE $ 48,789 $ 54,060 $ 78,163 $ 55,000 $ 75,000 $ 60,000 9.09% 001-4800-549-5224 FUELS $ 2,548 $ 3,172 $ 3,330 $ 2,900 $ 2,890 $ 2,900 0.00% 001-4800-549-5261 LIABILITY INSURANCE $ 2,077 $ 2,406 $ 1,996 $ 3,007 $ 3,007 $ 3,908 29.96% 001-4800-549-5262 PROPERTY INSURANCE $ 650 $ 841 $ 711 $ 1,339 $ 1,339 $ 1,289 -3.73% 001-4800-549-5263 VEHICLE INSURANCE $ 1,061 $ 1,022 $ 3,253 $ 3,207 $ 3,207 $ 3,824 19.24% 001-4800-549-5264 ERMA $ 630 $ 593 $ 314 $ 331 $ 331 $ 390 17.82% FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
001-4800-549-5265 RISK MGT/RMA ADMIN FEES $ 30 $ 4 $ 30 $ 48 $ 48 $ 67 39.58% 001-4800-549-5270 PROFESSIONAL SERVICES $ - $ 342 $ 427 $ 500 $ - $ - -100.00% TOTAL MAINT. & OPERATIONS $ 63,135 $ 75,465 $ 90,672 $ 69,244 $ 89,595 $ 72,215 4.29% 001-4800-549-5701 CAPITAL OUTLAY $ - $ 4,014 $ - $ - $ - TOTAL, VEHICLE MAINT. $ 169,737 $ 167,027 $ 176,747 $ 157,963 $ 177,506 $ 166,111 5.16% TOTAL WAGES & BENEFITS $ 4,102,588 $ 4,062,216 $ 3,926,743 $ 4,442,098 $ 4,620,649 $ 4,885,139 9.97% TOTAL MAINT. & OPERATIONS $ 1,627,829 $ 1,690,605 $ 1,765,911 $ 1,700,610 $ 1,936,090 $ 1,698,474 -0.13% TOTAL DEBT SERVICE $ - $ - $ 144,596 $ - $ 46,851 $ 40,175 TOTAL CAPITAL OUTLAY $ 203,249 $ 391,539 $ 1,588,161 $ 181,500 $ 191,060 $ 183,000 0.83% TOTAL TRANSFERS OUT $ 1,572,439 $ 1,275,405 $ 598,000 $ 648,000 $ 648,000 $ 755,000 16.51% TOTAL, GENERAL FUND $ 7,506,105 $ 7,419,765 $ 8,023,410 $ 6,972,208 $ 7,442,650 $ 7,561,789 8.46% 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,
6% Charges for
Services, 1%
Motor Vehicle
In-Lieu, 20%
Other Taxes,
13%
Other
Revenue, 4%
Licenses
Permits &
Fees, 15%
City of Kingsburg General Fund
Revenue Estimates
2024-2025
Property Tax
22%
Sales Tax
21%
Motor Vehicle
In-Lieu
21%
Other Taxes
14%
Licenses,
Permits & Fees
8.87%
Other Revenue
4%
City of Kingsburg General Fund
Revenue Estimates
2025-2026
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2022 2023 2024 2025 2026
$7,363,205
$10,059,338
$7,804,765 $7,923,009 $7,564,209
DOLLARS
FISCAL YEARS
General Fund Revenue Trend
Police
47%
City Council & Admin
23%
Planning & Building
9%
Public Works
8%
Community … Fire
6%
City of Kingsburg General Fund
Expenditures
2025-2026
Estimates
Police
45%
City Council &
Admin
27%
Planning & Building
9%
Public Works
8%
Fire
5%
Community Service
6%
City of Kingsburg General Fund
Expenditures
2024-2025
Estimates
DEPARTMENTS # OF WAGES & MAINT & DEBT CAPITAL TRANSFERS GRAND
PERSONNEL BENEFITS OPERATIONS SERVICE OUTLAY OUT TOTAL
Mayor & Council 5.00 39,400 13,617 - - - 53,017
City Attorney 0.00 - 95,000 - - - 95,000
Non-Departmental 0.00 - 367,354 40,175 73,000 475,000 955,529 City Manager 1.00 320,032 6,539 - - - 326,571
City Clerk 1.00 186,204 14,731 - - - 200,935
Finance 1.28 265,786 51,062 - - - 316,849
Administrative Services 1.50 302,699 8,564 - - - 311,263 Community Development 2.50 405,124 260,297 - - - 665,421 Community Services & Recreation 2.35 138,718 88,684 - - 280,000 507,402 Police 17.75 2,890,675 571,280 40,175 50,000 - 3,552,130 Public Works Administration 0.34 77,210 10,641 - - - 87,851 Landscape Maintenance 1.70 165,395 53,241 - - - 218,636 Facility Maintenance 0.00 - 85,249 - 60,000 - 145,249
Vehicle & Equip Maintenance 0.67 93,896 72,215 - - - 166,111 2025-26 FUND TOTAL 35.09 $ 4,885,139 $ 1,698,474 $ 80,350 $ 183,000 $ 755,000 $ 7,601,964 2024-25 FUND TOTAL (ESTIMATED) 31.89 $ 4,620,649 $ 1,936,090 $ 46,851 $ 191,060 $ 648,000 $ 7,442,650 2023-24 FUND TOTAL (ACTUAL) 31.89 $ 3,926,743 $ 1,765,911 $ 144,596 $ 1,588,161 $ 598,000 $ 8,023,410
CITY OF KINGSBURG
EXPENDITURE SUMMARY
2025-26 CITY MANAGERS PROPOSED BUDGET
GENERAL FUND
CITY COUNCIL
City Council FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 19,698 $ 14,608 $ 15,388 $ 27,593 $ 28,420 $ 39,400 42.79% Maintenance and Operation $ 20,154 $ 29,301 $ 24,190 $ 16,864 $ 12,057 $ 13,617 -19.25% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 39,852 $ 43,909 $ 39,578 $ 44,457 $ 40,477 $ 53,017 19.25% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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. 74%
26%
Expenses
Wages and Benefits
Maintenance and Operation
CITY ATTORNEY
City Attorney FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 53,115 $ 80,007 $ 114,396 $ 95,000 $ 95,000 $ 95,000 Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 53,115 $ 80,007 $ 114,396 $ 95,000 $ 95,000 $ 95,000 $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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
%
Change
0.00%
0.00%
NON-DEPARTMENTAL
Non-Deparmtmental FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 318,380 $ 443,839 $ 490,935 $ 440,654 $ 649,719 $ 367,354 -16.63% Debt Service $ - $ - $ 144,596 $ - $ 23,425 $ 40,175
Capital Outlay $ 51,851 $ 71,877 $ 1,361,272 $ 81,500 $ 83,961 $ 73,000 -10.43% Transfers out $ 1,407,439 $ 1,090,405 $ 350,000 $ 400,000 $ 400,000 $ 475,000 TOTAL EXPENDITURES $ 1,777,670 $ 1,606,122 $ 2,346,802 $ 922,154 $ 1,157,106 $ 955,529 3.62% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 FY25 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.
40%
8%
52%
Expenses
Maintenance and Operation
Capital Outlay
Transfers out
CITY MANAGER
City Manager FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 338,335 $ 268,343 $ 310,057 $ 302,868 $ 321,039 $ 320,032 5.67% Maintenance and Operation $ 19,630 $ 16,621 $ 6,108 $ 7,397 $ 6,179 $ 6,539 -11.60% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 357,965 $ 284,964 $ 316,165 $ 310,265 $ 327,218 $ 326,571 5.26% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 FY25
budget includes continued funding for a
management intern position.
98%
2% Expenses
Wages and Benefits
Maintenance and Operation
CITY CLERK
City Clerk FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 156,701 $ 205,880 $ 144,859 $ 178,375 $ 177,352 $ 186,204 4.39% Maintenance and Operation $ 36,808 $ 10,021 $ 13,147 $ 15,003 $ 13,389 $ 14,731 -1.81% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 193,509 $ 215,901 $ 158,006 $ 193,378 $ 190,740 $ 200,935 3.91% $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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.
93%
7% Expenses
Wages and Benefits
Maintenance and Operation
FINANCE
Finance FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 207,657 $ 222,702 $ 255,428 $ 251,004 $ 256,958 $ 265,786 5.89% Maintenance and Operation $ 18,659 $ 38,029 $ 54,084 $ 45,430 $ 46,490 $ 51,062 12.40% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 226,316 $ 260,731 $ 309,512 $ 296,434 $ 303,447 $ 316,849 6.89% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
84%
16%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 144,698 $ 182,315 $ 220,327 $ 223,221 $ 246,294 $ 302,699 35.61% Maintenance and Operation $ 6,358 $ 11,153 $ 7,004 $ 16,611 $ 8,483 $ 8,564 -48.44% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 151,056 $ 193,467 $ 227,332 $ 239,832 $ 254,776 $ 311,263 29.78% 0 50000
100000
150000
200000
250000
300000
350000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
97%
Expenses 3%
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. The FY26
budget includes funding for a management
assistant position.
PLANNING AND BUILDING
Planning and Building Permits FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 281,200 $ 349,485 $ 370,047 $ 383,860 $ 388,726 $ 405,124 5.54% Maintenance and Operation $ 473,788 $ 247,880 $ 306,428 $ 248,723 $ 272,064 $ 260,297 4.65% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 61,149 $ 154,228 $ 25,388 $ 42,000 $ 42,099 $ - -100.00% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 816,137 $ 751,593 $ 701,863 $ 674,583 $ 702,888 $ 665,421 -1.36% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
61%
39%
0%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 241,535 $ 222,019 $ 160,253 $ 128,201 $ 132,265 $ 138,718 8.20% Maintenance and Operation $ 72,476 $ 73,917 $ 11,989 $ 67,577 $ 68,755 $ 88,684 31.23% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 10,175 $ 22,451 $ 581 $ - $ - $ - 0.00% Transfers out $ 165,000 $ 185,000 $ 248,000 $ 248,000 $ 248,000 $ 280,000 12.90% TOTAL EXPENDITURES $ 489,186 $ 503,387 $ 420,822 $ 443,778 $ 449,020 $ 507,402 14.34% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
27%
18%
0%
55%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 2,383,676 $ 2,294,169 $ 2,142,968 $ 2,623,744 $ 2,746,379 $ 2,890,675 10.17% Maintenance and Operation $ 418,348 $ 518,406 $ 478,987 $ 519,979 $ 517,976 $ 571,280 9.87% Debt Service $ - $ - $ - $ - $ 23,425 $ 40,175
Capital Outlay $ 26,223 $ 39,518 $ 113,899 $ 53,000 $ 53,000 $ 50,000 -5.66% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,828,247 $ 2,852,092 $ 2,735,855 $ 3,196,723 $ 3,340,780 $ 3,552,130 11.12% 0 500000
1000000
1500000
2000000
2500000
3000000
3500000
4000000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
81%
16%
2% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Funding includes 14.75 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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED
EXPENDITURES
Wages and Benefits $ 56,496 $ 62,371 $ 67,728 $ 72,779 $ 78,876 $ 77,210 Maintenance and Operation $ 12,889 $ 16,244 $ 13,247 $ 13,935 $ 9,367 $ 10,641 Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ 13,988 $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 69,384 $ 78,614 $ 94,963 $ 86,714 $ 88,243 $ 87,851 0 10000
20000
30000
40000
50000
60000
70000
80000
90000
100000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
88%
12%
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. %
Change
6.09%
-23.64%
1.31%
LANDSCAPE MAINTENANCE
Landscape Maintanence FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 165,990 $ 152,777 $ 153,613 $ 161,734 $ 156,430 $ 165,395 2.26% Maintenance and Operation $ 42,408 $ 50,241 $ 52,053 $ 59,055 $ 61,630 $ 53,241 -9.85% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ 22,613 $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 208,398 $ 225,630 $ 205,666 $ 220,789 $ 218,060 $ 218,636 -0.98% 0 50000
100000
150000
200000
250000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
76%
24%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 71,682 $ 79,482 $ 102,670 $ 85,138 $ 85,388 $ 85,249 0.13% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 53,851 $ 76,839 $ 73,033 $ 5,000 $ 12,000 $ 60,000 1100.00% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 125,533 $ 156,321 $ 175,703 $ 90,138 $ 97,388 $ 145,249 61.14% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
200000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
59%
41%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 106,602 $ 87,547 $ 86,075 $ 88,719 $ 87,911 $ 93,896 5.84% Maintenance and Operation $ 63,135 $ 75,465 $ 90,672 $ 69,244 $ 89,595 $ 72,215 4.29% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ 4,014 $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 169,737 $ 167,027 $ 176,747 $ 157,963 $ 177,506 $ 166,111 5.16% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
200000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
57%
43%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
District Levied License Fees $ 29,295 $ 29,132 $ 34,285 $ 31,000 $ 80,170 $ 32,000 TOTAL REVENUES $ 29,295 $ 29,132 $ 34,285 $ 31,000 $ 80,170 $ 32,000 3.23%
EXPENDITURES
$ - $ - $ - $ - $ - $ -
Maintenance and Operation
Professional Services $ 26,600 $ 11,330 $ 28,349 $ 30,000 $ 78,547 $ 32,000 6.67% Capital Outlay
TOTAL EXPENDITURES $ 26,600 $ 11,330 $ 28,349 $ 30,000 $ 78,547 $ 32,000 6.67% Net Revenue/(Expenditures) $ 2,695 $ 17,802 $ 5,936 $ 1,000 $ 1,623 $ - -100.00% Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Bala $ 2,695 $ 17,802 $ 5,936 $ 1,000 $ 1,623 $ - -100.00% Beginning Fund Balance July 1 $ - $ 2,695 $ 20,497 $ 26,433 $ 26,433 $ 28,056 6.14% Ending Fund Balance June 30 $ 2,695 $ 20,497 $ 26,433 $ 27,433 $ 28,056 $ 28,056 2.27% 0 10000
20000
30000
40000
50000
60000
70000
80000
90000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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
Business Park Sign
Business Park Sign FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Valley Health Team $ - $ - $ - $ - $ - $ -
T-Mobile $ - $ - $ - $ - $ - $ -
Starbucks $ - $ - $ - $ - $ - $ -
Chayanne's Steakhouse & Lounge $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ - $ - $ -
EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ - $ - $ - $ - $ - $ -
0 0.1
0.2 0.3
0.4 0.5
0.6 0.7
0.8 0.9
1 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
EXPENSE TREND
TOTAL EXPENDITURES
EXPENSES
Maintenance and Operation
Budget Highlights:
Description: The City received the dontation of the existing business park highway commercial sign. The city refurbished and execute business park leases to tenants.
REVENUES
FIBER OPTIC LOAN
FIBER OPTIC LOAN FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Repayment for Fiber Optic Loan $ - $ - $ 23,708 $ - $ 47,791 $ 54,000 Interest 4% for Fiber Optic Loan $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ 23,708 $ - $ 47,791 $ 54,000
EXPENDITURES
Fiber Optic-ARPA Fund $ - $ 1,000,000 $ - $ - $ -
Fiber Optic Loan-Gral Fund $ - $ 1,833,037 $ 271,918 $ - $ - $ - TOTAL EXPENDITURES $ - $2,833,037 $ 271,918 $ - $ - $ - Net Revenue/(Expenditures) $ - $ (2,833,037) $ (248,211) $ - $ 47,791 $ 54,000 Changes in Fund Balance-not to be paid back $ 1,000,000 Net Increase/(Decrease) in Fund Balance $ - $ (1,833,037) $ (248,211) $ - $ 47,791 $ 54,000 Beginning Fund Balance July 1 $ - $ - $ (1,833,037) $ (2,081,247) $ (2,081,247) $ (2,033,456) Ending Fund Balance June 30 $ - $ (1,833,037) $ (2,081,247) $ (2,081,247) $ (2,033,456) $ (1,979,456) Description: The City provided a loan as part of public/private partnership to bring Fiber Optic Internet to the community. The project includes a 17-mile buildout to allow for all residents and busineses to connect to the new high-speed internet option. The project is currently under construction and is anticipated to be completed by the end of August 2023. The loan is a 4% interest loan up to $2.2M, with all principle and interest to be paid within an 8-year period.
Budget Highlights: Revenues are estimated as they are ulitmately based upon subscriber fees as part of a negotiated agreement that was approved by Council in August 2022.
Gas Tax LTF 3 LTF 8 Measure C Measure C Measure C
Fund Fund Fund Street Maint ADA Flex Fund Total
Actual Fund Balance, June 30, 2024 572,524 105,835 1,137,271 2,228,098 Estimated Fund Balance, June 30, 2025 794,460 113,942 1,046,830 2,381,412 Revenues:
Taxes 364,544 15,070 527,398 232,935 8,153 280,560 1,428,660 Miscellaneous-SB1 342,180 - - - - - 342,180
Interest 10,000 2,500 20,000 8,500 - - 41,000
Transfers from Other Funds - - - - - - -
Total Revenue 716,724 17,570 547,398 241,435 8,153 280,560 1,811,840 Expenses:
Wages & Benefits 237,325 - - - - - 237,325
Departmanent Tools & Supplies 10,000 - 7,500 5,000 - 35,000 57,500 Communications 3,000 - - - - - 3,000
Street Lights & Signals 16,000 - 80,000 - - 88,000 184,000 Vehicle Maintenance - - - - - 3,500 3,500
Fuels 3,000 - - - - - 3,000
Repairs & Maintenance - - - 45,000 - 5,000 50,000
Insurance 16,997 - - - - 16,997
Sidewalk Repair - 10,000 - - 6,000 5,000 21,000
Professional Service 60,000 - 150,000 125,000 - 40,000 375,000 Street Striping Program - - 10,000 15,000 - - 25,000
Audit - - - - - - -
Overhead 29,484 - 17,139 - - 19,078 65,701
Total Maintenance & Operations 375,806 10,000 264,639 190,000 6,000 195,578 1,042,023 Capital Outlay Projects: -
Summer 2025 Streets - 0 - -
Tulare St. (Phase 1) & SW Area - - 436,954 - - 436,954
22nd to Madsen & Fed Project Match - - 166,035 - - 166,035 SB1 345,718 - - - - - 345,718
NE Streets (23rd/24th/25th) - - - - - - -
- - - - - -
Slurry Seal Project - - $ - -
Total Capital Oulay 345,718 - 436,954 166,035 - - 948,707 Transfers to Other Funds - - - - -
Total Expenses 721,524 10,000 701,593 356,035 6,000 195,578 1,990,730 Net Result (4,800) 7,570 (154,195) (114,600) 2,153 84,982 (178,890) Projected Fund Balance, June 30, 2026 789,660 121,512 892,635 398,715 2,202,522 Measure C Fund
City of Kingsburg
Summary of Special Revenue Funds
2025-26 Fiscal Year Budget
412,468
426,180
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
GAS TAX
102-0000-403-0601 2105 $ 72,336 $ 71,189 $ 78,045 $ 81,207 $ 82,379 $ 83,023 2.24% 102-0000-403-0602 2106 $ 42,206 $ 42,038 $ 45,694 $ 45,844 $ 46,197 $ 46,527 1.49% 102-0000-403-0603 2107 $ 86,440 $ 100,019 $ 105,641 $ 110,745 $ 112,403 $ 113,308 2.31% 102-0000-403-0604 2107.5 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% 102-0000-403-0605 2103 $ 103,147 $ 101,925 $ 117,028 $ 121,368 $ 120,687 $ 118,686 -2.21% 102-0000-404-0606 ROAD MAINT & REHAB SB1 $ 259,950 $ 276,195 $ 324,774 $ 333,198 $ 329,301 $ 342,180 2.70% SUB-TOTAL, TAXES $ 567,079 $ 591,367 $ 674,181 $ 695,362 $ 693,967 $ 706,724 1.63% 102-0000-451-0100 MISCELLANEOUS $ - $ - $ - $ 11,353 $ - $ - 102-0000-451-0101 INTEREST $ 2,010 $ 17,445 $ 19,507 $ - $ 17,552 $ 10,000 TOTAL, GAS TAX $ 569,089 $ 608,812 $ 693,688 $ 706,715 $ 711,519 $ 716,724 1.42% LTF 3
103-0000-403-0701 ARTICLE 3 $ 10,934 $ - $ 14,466 $ 15,075 $ 15,075 $ 15,070 -0.03% 103-0000-451-0101 INTEREST $ 340 $ 2,574 $ 5,272 $ 2,584 $ 3,032 $ 2,500 -3.25% TOTAL, LTF 3 $ 11,274 $ 2,574 $ 19,738 $ 17,659 $ 18,107 $ 17,570 -0.50% LTF 8
104-0000-403-0702 ARTICLE 8 $ 399,298 $ 667,912 $ 607,641 $ 569,648 $ 554,573 $ 527,398 -7.42% 104-0000-423-0607 STREET GRANTS $ - $ - $ - $ - $ 242,500 $ - 104-0000-451-0101 INTEREST $ 6,233 $ 44,099 $ 59,045 $ 32,861 $ 30,673 $ 20,000 -39.14% TOTAL, LTF 8 $ 405,531 $ 712,011 $ 666,686 $ 602,509 $ 827,746 $ 547,398 -9.15%
MEASURE C
105-0000-403-0801 STREET MAINTENANCE $ 242,985 $ 230,183 $ 232,567 $ 233,425 $ 233,425 $ 232,935 -0.21% 105-0000-403-0802 ADA COMPLIANCE $ 8,115 $ 7,696 $ 7,774 $ 8,170 $ 8,170 $ 8,153 -0.21% 105-0000-403-0803 FLEXIBLE FUNDING $ 289,538 $ 277,193 $ 280,291 $ 281,372 $ 281,372 $ 280,560 -0.29% 105-0000-471-0101 FROM OTHER FUNDS $ - $ - $ 20,000 $ - $ - SUB-TOTAL, TAXES $ 540,638 $ 515,072 $ 520,632 $ 542,967 $ 522,967 $ 521,648 -3.93% 105-0000-451-0101 INTEREST $ 2,192 $ 17,068 $ 14,764 $ 8,466 $ 12,716 $ 8,500 TOTAL, MEASURE C $ 542,830 $ 532,140 $ 535,396 $ 551,433 $ 535,683 $ 530,148 -3.86% TOTAL TAXES $ 1,517,949 $ 1,774,351 $ 1,816,920 $ 1,823,052 $ 1,786,582 $ 1,770,840 TOTAL MISCELLANEOUS $ - $ - $ - $ 11,353 $ - $ -
TOTAL INTEREST $ 10,774 $ 81,185 $ 98,588 $ 43,911 $ 63,973 $ 41,000 TOTAL FROM OTHER FUNDS $ - $ - $ - $ - $ - $ -
$ 1,528,723 $ 1,855,536 $ 1,915,508 $ 1,878,316 $ 2,093,055 $ 1,811,840 -3.54% Revenues $ 1,528,723 $ 1,855,536 $ 1,915,508 $ 1,878,316 $ 2,093,055 $ 1,811,840 Expenses $ 1,144,480 $ 1,598,477 $ 2,580,143 $ 1,971,498 $ 1,697,241 $ 1,990,730 $ 384,243 $ 257,059 $ (664,635) $ (93,182) $ 395,814 $ (178,890)
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
GAS TAX
102-9100-549-5101 SALARIES $ 141,579 $ 134,943 $ 96,342 $ 147,656 $ 127,281 $ 131,525 -10.92% 102-9100-549-5102 OVERTIME $ 8,067 $ 4,695 $ 4,727 $ 5,500 $ 7,091 $ 6,800 23.64% 102-9100-549-5121 FICA $ 11,046 $ 10,552 $ 7,389 $ 11,716 $ 10,279 $ 10,582 -9.68% 102-9100-549-5122 PERS UAL $ 18,399 $ 17,792 $ 11,012 $ 16,196 $ 16,196 $ 15,467 -4.50% 102-9100-549-5123 PERS $ 13,339 $ 13,365 $ 10,644 $ 17,058 $ 17,058 $ 13,421 -21.32% 102-9100-549-5125 MEDICAL $ 35,493 $ 50,790 $ 68,815 $ 41,663 $ 20,983 $ 42,165 1.20% 102-9100-549-5127 WORKERS COMP $ 13,438 $ 14,942 $ 13,463 $ 14,716 $ 14,716 $ 17,256 17.26% 102-9100-549-5131 EAP $ 30 $ 31 $ 31 $ 24 $ 24 $ 26 8.33% 102-9100-549-5133 LIFE INSURANCE $ 83 $ 79 $ 82 $ 83 $ 83 $ 83 0.24% TOTAL WAGES & BENEFITS $ 241,474 $ 247,189 $ 212,507 $ 254,612 $ 213,711 $ 237,325 -6.79% 102-9100-549-5210 DEPT TOOLS & SUPPLIES $ 7,414 $ 7,859 $ 7,860 $ 10,000 $ 10,000 $ 10,000 0.00% 102-9100-549-5216 COMMUNICATIONS $ - $ - $ 219 $ - $ 2,952 $ 3,000 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS $ 10,170 $ 11,099 $ 16,593 $ 12,700 $ 15,820 $ 16,000 25.98% 102-9100-549-5224 FUELS $ 5,213 $ 5,266 $ 2,932 $ 3,500 $ 2,957 $ 3,000 -14.29% 102-9100-549-5261 LIABILITY INSURANCE $ 3,929 $ 4,834 $ 4,825 $ 6,332 $ 6,332 $ 7,784 22.93% 102-9100-549-5262 PROPERTY INSURANCE $ 1,229 $ 1,690 $ 1,719 $ 2,819 $ 2,819 $ 2,568 -8.90% 102-9100-549-5263 VEHICLE INSURANCE $ 3,182 $ 3,066 $ 4,692 $ 4,811 $ 4,811 $ 5,735 19.21% 102-9100-549-5264 ERMA $ 1,192 $ 1,191 $ 759 $ 698 $ 698 $ 777 11.32% 102-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 58 $ 8 $ 72 $ 102 $ 102 $ 133 30.39% 102-9100-549-5270 PROFESSIONAL SERVICES $ 31,857 $ 29,498 $ 33,035 $ 20,000 $ 20,000 $ 60,000 200.00% 102-9100-549-5501 TRANSFER OUT-OVERHEAD $ 26,522 $ 26,879 $ 29,572 $ 30,475 $ 30,475 $ 29,484 -3.25% TOTAL MAINT. & OPERATIONS $ 90,765 $ 91,391 $ 102,278 $ 91,437 $ 96,966 $ 138,481 51.45% 102-9100-549-5701 CAPITAL OUTLAY $ 150,000 $ - $ - $ 225,000 $ 178,906 $ 345,718 53.65% 102-9100-549-5709 22ND AVE (SIERRA-ORANGE) $ - $ - $ 242,489 $ - $ - $ - 0.00% 102-9100-549-5710 SB1-18TH AVE EARL TO KERN $ - $ 6,926 $ 218,235 $ - $ - $ - 0.00% TOTAL CAPITAL OUTLAY $ 150,000 $ 6,926 $ 460,724 $ 225,000 $ 178,906 $ 345,718 53.65% TOTAL, GAS TAX $ 482,239 $ 345,506 $ 775,509 $ 571,049 $ 489,583 $ 721,524 26.35% LTF 3
103-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - 103-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - 103-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 10,000 $ 10,000 $ 10,000 TOTAL, LTF 3 $ - $ - $ - $ 10,000 $ 10,000 $ 10,000 0.00% LTF 8
104-9100-549-5210 DEPT TOOLS & SUPPLIES $ 786 $ 1,903 $ 694 $ 38,000 $ 35,000 $ 7,500 -80.26% 104-9100-549-5218 UTILITIES $ - $ 1,251 $ - $ -
104-9100-549-5219 STREET LIGHTS & SIGNALS $ 67,154 $ 78,062 $ 81,732 $ 80,883 $ 79,000 $ 80,000 -1.09% 104-9100-549-5270 PROFESSIONAL SERVICES $ 6,346 $ 13,843 $ 81,343 $ 76,854 $ 76,854 $ 150,000 95.18% 104-9100-549-5275 STREET STRIPING PROGRAM $ 3,961 $ 51,387 $ - $ 15,000 $ 15,000 $ 10,000 -33.33% 104-9100-549-5501 TRANSFER OUT-OVERHEAD $ 8,812 $ 7,555 $ 11,283 $ 17,181 $ 17,181 $ 17,139 -0.24% TOTAL MAINT. & OPERATIONS $ 87,058 $ 154,001 $ 175,052 $ 227,918 $ 223,035 $ 264,639 16.11% 104-9100-549-5701 CAPITAL OUTLAY $ 358,032 $ 13,651 $ 581,809 $ 452,387 $ 452,652 $ 436,954 -3.41% 104-9100-549-5762 SLURRY SEAL PROJECTS $ 5,499 $ 200,290 $ 127,372 $ 125,000 $ - $ - -100.00% 104-9100-549-5766 10TH/ACADEMY(STROUD-KAMM)MILL & OVE $ - $ - $ 305,864 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 363,530 $ 213,941 $ 1,015,045 $ 577,387 $ 452,652 $ 436,954 -24.32% 104-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, LTF 8 $ 450,589 $ 367,943 $ 1,190,097 $ 805,305 $ 675,687 $ 701,593 -12.88%
MEASURE C - STREET MAINTENANCE
105-9200-549-5210 DEPT TOOLS & SUPPLIES $ 16,569 $ 468 $ 3,833 $ 5,000 $ 5,000 $ 5,000 105-9200-549-5229 REPAIRS & MAINTENANCE $ 3,104 $ 1,464 $ 4,508 $ 5,000 $ 5,000 $ 45,000 800.00% 105-9200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 64,854 $ 64,854 $ 125,000 105-9200-549-5505 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 19,673 $ 1,932 $ 8,341 $ 74,854 $ 74,854 $ 175,000 133.79% 105-9200-549-5701 CAPITAL OUTLAY $ 8,912 $ 34,051 $ 320,014 $ 226,194 $ 167,867 $ 166,035 105-9200-549-5709 ANNUAL STREET STRIPING $ - $ 149,747 $ - $ 15,000 $ 15,000 $ 15,000 TOTAL CAPITAL OUTLAY $ 8,912 $ 183,798 $ 320,014 $ 241,194 $ 182,867 $ 181,035 -24.94% TOTAL, ST. MAINTENANCE $ 28,585 $ 185,730 $ 328,355 $ 316,048 $ 257,721 $ 356,035 12.65%
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025-26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025-26
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 $ 5,200 $ 6,650 $ 6,600 $ 6,650 $ 6,650 $ 6,000 -9.77% 105-9300-549-5501 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - 0.00% TOTAL, ADA COMPLIANCE $ 5,200 $ 11,473 $ 6,600 $ 6,650 $ 6,650 $ 6,000 -9.77%
MEASURE C - FLEXIBLE FUNDING
105-9400-549-5210 DEPT TOOLS & SUPPLIES $ 8,972 $ 8,995 $ 9,075 $ 52,000 $ 52,000 $ 35,000 -32.69% 105-9400-549-5219 STREET LIGHTS & SIGNALS $ 81,963 $ 92,296 $ 113,888 $ 90,000 $ 85,150 $ 88,000 -2.22% 105-9400-549-5222 VEHICLE MAINTENANCE $ 2,230 $ 2,323 $ 3,500 $ 3,500 $ 3,504 $ 3,500 0.00% 105-9400-549-5229 REPAIRS & MAINTENANCE $ 299 $ 3,708 $ 5,082 $ 5,000 $ 5,000 $ 5,000 0.00% 105-9400-549-5230 SIDEWALK REPAIR $ 19,430 $ 19,928 $ 27,677 $ 35,000 $ 35,000 $ 5,000 -85.71% 105-9400-549-5270 PROFESSIONAL SERVICES $ 41,200 $ 39,712 $ 35,029 $ 65,000 $ 65,000 $ 40,000 -38.46% 105-9400-549-5501 TRANSFER OUT-OVERHEAD $ 11,530 $ 10,677 $ 11,766 $ 11,946 $ 11,946 $ 19,078 59.70% TOTAL, MAINT. & OPERATIONS $ 165,623 $ 177,638 $ 206,017 $ 262,446 $ 257,600 $ 195,578 -25.48% 105-9400-549-5765 CURB RAMP INSTALLATION ADA $ - $ 61,820 $ - $ - $ - $ - 105-9400-549-5766 EXAMINE OPTIONS-DOWNTOWN PARKING $ - $ 385,913 $ 73,565 $ - $ - $ - 105-9400-549-5767 GOLDEN STATE BLVD $ 12,245 $ 62,454 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 12,245 $ 510,188 $ 73,565 $ - $ - $ - TOTAL , FLEXIBLE $ 177,868 $ 687,826 $ 279,583 $ 262,446 $ 257,600 $ 195,578 -25.48% TOTAL, MEASURE C $ 211,653 $ 885,029 $ 614,537 $ 585,144 $ 521,971 $ 557,613 -4.70% TOTAL WAGES & BENEFITS $ 241,474 $ 247,189 $ 212,507 $ 254,612 $ 213,711 $ 237,325 -6.79% TOTAL MAINT. & OPERATIONS $ 321,456 $ 391,324 $ 445,667 $ 603,703 $ 599,503 $ 713,997 18.27% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 534,687 $ 914,853 $ 1,869,349 $ 1,053,581 $ 824,425 $ 973,707 -7.58% TOTAL TRANSFERS OUT $ 46,863 $ 45,110 $ 52,621 $ 59,602 $ 59,602 $ 65,701 10.23% TOTAL, SPECIAL REVENUE FUNDS $ 1,144,480 $ 1,598,477 $ 2,580,143 $ 1,971,498 $ 1,697,241 $ 1,990,730 0.98% Revenues $ 1,528,723 $ 1,855,536 $ 1,915,508 $ 1,878,316 $ 2,093,055 $ 1,811,840 -3.54% Expenses $ 1,144,480 $ 1,598,477 $ 2,580,143 $ 1,971,498 $ 1,697,241 $ 1,990,730 0.98% $ 384,243 $ 257,059 $ (664,635) $ (93,182) $ 395,814 $ (178,890) 91.98%
GAS TAX FUND
Gas Tax FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Gas Tax Section-2105 $ 72,336 $ 71,189 $ 78,045 $ 81,207 $ 82,379 $ 83,023 2.24% Gas Tax Section- 2106 $ 42,206 $ 42,038 $ 45,694 $ 45,844 $ 46,197 $ 46,527 1.49% Gas Tax Section-2107 $ 86,440 $ 100,019 $ 105,641 $ 110,745 $ 112,403 $ 113,308 2.31% Gas Tax Section- 2107.5 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% Gas Tax Section-2103 $ 103,147 $ 101,925 $ 117,028 $ 121,368 $ 120,687 $ 118,686 -2.21% Road Maint and Rehab SB1 $ 259,950 $ 276,195 $ 324,774 $ 333,198 $ 329,301 $ 342,180 2.70% Miscellaneous $ - $ - $ - $ 11,353 $ - $ -
Interest $ 2,010 $ 17,445 $ 19,507 $ - $ 17,552 $ 10,000 TOTAL REVENUES $ 569,089 $ 608,812 $ 693,688 $ 706,715 $ 711,519 $ 716,724 1.42%
EXPENDITURES
Wages and Benefits $ 241,474 $ 247,189 $ 212,507 $ 254,612 $ 213,711 $ 237,325 -6.79% Maintenance and Operation $ 90,765 $ 91,391 $ 102,278 $ 91,437 $ 96,966 $ 108,997 19.20% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 123,478 $ (19,953) $ 431,152 $ 194,525 $ 148,431 $ 345,718 77.72% Transfers Out $ 26,522 $ 26,879 $ 29,572 $ 30,475 $ 30,475 $ 29,484 TOTAL EXPENDITURES $ 482,239 $ 345,506 $ 775,509 $ 571,049 $ 489,583 $ 721,524 26.35% Net Revenue/(Expenditures) $ 86,850 $ 263,306 $ (81,821) $ 135,666 $ 221,936 $ (4,800) -103.54% Other Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ 86,849 $ 263,306 $ (81,821) $ 135,666 $ 221,936 $ (4,800) -103.54% Beginning Fund Balance July 1 $ 304,187 $ 391,036 $ 654,342 $ 572,524 $ 572,524 $ 794,460 38.76% Adjustment to Fund Balance $ - $ - $ 3 $ - $ - $ -
Ending Fund Balance June 30 $ 391,036 $ 654,342 $ 572,524 $ 708,190 $ 794,460 $ 789,659 11.50% 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. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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. 69%
31%
Gas Tax Expenses
Wages and Benefits
Maintenance and
Operation
23%
13%
31%
1%
32%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Article 3 $ 10,934 $ - $ 14,466 $ 15,075 $ 15,075 $ 15,070 -0.03% Interest $ 340 $ 2,574 $ 5,272 $ 2,584 $ 3,032 $ 2,500
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 11,274 $ 2,574 $ 19,738 $ 17,659 $ 18,107 $ 17,570 -0.50%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 10,000 $ 10,000 $ 10,000
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ 10,000 $ 10,000 $ 10,000 Net Revenue/(Expenditures) $ 11,274 $ 2,574 $ 19,738 $ 7,659 $ 8,107 $ 7,570 -1.16% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 11,274 $ 2,574 $ 19,738 $ 7,659 $ 8,107 $ 7,570 -1.16% Beginning Fund Balance July 1 $ 72,249 $ 83,523 $ 86,097 $ 105,835 $ 105,835 $ 113,942 7.66% Ending Fund Balance June 30 $ 83,523 $ 86,097 $ 105,835 $ 113,494 $ 113,942 $ 121,512 7.06% $-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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
83%
REVENUES
Article 3
Interest
LOCAL TRANSPORTATION ARTICLE 8
LTF Article 8 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Article 8 $ 399,298 $ 667,912 $ 607,641 $ 569,648 $ 554,573 $ 527,398 -7.42% Interest $ 6,233 $ 44,099 $ 59,045 $ 32,861 $ 30,673 $ 20,000 From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 405,531 $ 712,011 $ 666,686 $ 602,509 $ 585,246 $ 547,398 -9.15%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 87,058 $ 154,001 $ 175,052 $ 227,918 $ 223,035 $ 264,639 16.11% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 363,530 $ 213,941 $ 1,015,045 $ 577,387 $ 452,652 $ 436,954 -24.32% Transfers to Other Funds $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 450,589 $ 367,943 $ 1,190,097 $ 805,305 $ 675,687 $ 701,593 -12.88% Net Revenue/(Expenditures) $ (45,058) $ 344,068 $ (523,412) $ (202,796) $ (90,441) $ (154,195) -23.97% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ (45,058) $ 344,068 $ (523,412) $ (202,796) $ (90,441) $ (154,195) -23.97% Beginning Fund Balance July 1 $ 1,361,673 $ 1,316,615 $ 1,660,683 $ 1,137,271 $ 1,137,271 $ 1,046,830 -7.95% Ending Fund Balance June 30 $ 1,316,615 $ 1,660,683 $ 1,137,271 $ 934,475 $ 1,046,830 $ 892,635 -4.48% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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. 38%
62%
EXPENSES
Maintenance and Operation
Capital Outlay
96%
REVENUES 0%4%
Article 8
Interest
From Other Funds
MEASURE C FUND
Measure C FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Measure C Taxes-Street Maintenance $ 242,985 $ 230,183 $ 232,567 $ 233,425 $ 233,425 $ 232,935 -0.21% Measure C Taxes-ADA $ 8,115 $ 7,696 $ 7,774 $ 8,170 $ 8,170 $ 8,153 -0.21% Measure C Taxes-Flexible Funding $ 289,538 $ 277,193 $ 280,291 $ 281,372 $ 281,372 $ 280,560 -0.29% Interest $ 2,192 $ 17,068 $ 14,764 $ 8,466 $ 12,716 $ 8,500 Transfers In $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 542,830 $ 532,140 $ 535,396 $ 531,433 $ 535,683 $ 530,148 -0.24%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 190,496 $ 191,043 $ 220,958 $ 343,950 $ 339,104 $ 376,578 9.49% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 21,157 $ 693,986 $ 393,579 $ 241,194 $ 182,867 $ 181,035 -24.94% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 211,653 $ 885,029 $ 614,537 $ 585,144 $ 521,971 $ 557,613 -4.70% Net Revenue/(Expenditures) $ 331,178 $ (352,889) $ (79,141) $ (53,711) $ 13,712 $ (27,465) -48.87% Changes in Fund Balance $ 1 $ 1 $ (2,391)
Net Increase/(Decrease) in Fund Balance $ 331,179 $ (352,888) $ (81,532) $ (53,711) $ 13,712 $ (27,465) -48.87% Beginning Fund Balance July 1 $ 515,710 $ 846,889 $ 494,000 $ 412,468 $ 412,468 $ 426,180 3.32% Ending Fund Balance June 30 $ 846,889 $ 494,000 $ 412,468 $ 358,757 $ 426,180 $ 398,715 11.14% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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.
68%
32%
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, 2024 420,799
Estimated Fund Balance, June 30, 2025 369,442
Revenues:
Measure E (1% Voter Approved Tax) 2,729,500
Transfers from Other Funds 185,753
Miscellaneous -
Total Revenue 2,915,253
Expenses:
Wages & Benefits 1,399,356 1,030,021 2,429,377
Departmanent Tools & Supplies 30,200 45,000 75,200
Communications 8,588 45,000 53,588
Vehicle Maintenance 9,900 - 9,900
Fuels 30,000 24,000 54,000
Repairs & Maintenance 1,000 - 1,000
Insurance 79,381 40,114 119,495
Professional Services 9,784 64,000 73,784
Training & Education 40,000 12,000 52,000
Total Maintenance & Operations 1,608,209 1,260,135 2,868,344 Capital Outlay Projects:
Capital Outlay-Engine - 100,000 100,000
Police Patrol Cars - - -
Police Department Remodel - - -
Emergency Operations Plan - - -
Body Worn Camaras 75,000 75,000
Radios/Communications - - -
SCBA Refilling Station - - -
Protective Clothing - - -
Facility-Overhead Doors/HVAC - - -
Admin Vehicle - - -
Fire Hose - - -
Roof/Floor Improvement - - -
Welection Services 25,000 25,000 50,000
Total Capital Oulay 100,000 125,000 225,000
Transfers to Other Funds 54,000 - 54,000
Total Expenses 1,762,209 1,385,135 3,147,344
Net Result (232,092)
Projected Fund Balance, June 30, 2026 $137,350 137,350
Measure E Fund
City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2025-26 Fiscal Year Budget
$420,799
$369,442
$2,729,500
$185,753
$2,915,253
($232,092)
$0
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
MEASURE E - REVENUES
106-0000-404-0400 MEASURE E TAX $ 2,755,717 $ 2,676,961 $ 2,637,704 $ 2,697,000 $ 2,628,000 $ 2,722,000 0.93% 106-0000-451-0101 INTEREST $ 5,851 $ 34,228 $ 21,285 $ 30,000 $ 7,500 $ 7,500 -75.00% 106-0000-432-0110 OES REVENUE $ - $ - $ - $ - $ 92,000 $ - 106-0000-462-0100 MISCELLANEOUS $ 5,366 $ - $ 68,699 $ 144,694 $ 161,673 $ - -100.00% 106-0000-404-0401 TRANSFER FROM UAL/CFD $ - $ - $ - $ 160,824 $ 160,825 $ 185,753 15.50% 106-0000-404-0402 FIRE MARSHAL SERVICES $ - $ - $ - $ - $ - $ - TOTAL MEASURE E REVENUE $ 2,766,934 $2,711,189 $2,727,688 $ 3,032,518 $3,049,998 $ 2,915,253 -3.87% Revenues $ 2,766,934 $2,711,189 $2,727,688 $ 3,032,518 $3,049,998 $ 2,915,253 -3.87% Expenses $ 2,274,701 $3,479,507 $3,395,745 $ 3,097,201 $3,101,356 $ 3,147,344 1.62% $ 492,233 $ (768,318) $ (668,057) $ (64,683) $ (51,358) $ (232,092) 258.81%
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025-26
MEASURE E PUBLIC SAFETY TAX
Measure E 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
1% Voter Approved Tax $ 2,755,717 $ 2,676,961 $ 2,637,704 $ 2,697,000 $ 2,628,000 $ 2,722,000 0.93% Interest $ 5,851 $ 34,228 $ 21,285 $ 30,000 $ 7,500 $ 7,500 -75.00% OES Revenue $ - $ - $ - $ - $ 92,000 $ -
From Other Funds $ 5,366 $ - $ 68,699 $ 160,824 $ 160,825 $ 185,753 15.50% Miscellaneous $ - $ - $ - $ 144,694 $ 161,673 $ -
TOTAL REVENUES $ 2,766,934 $ 2,711,189 $ 2,727,688 $ 3,032,518 $ 3,049,998 $ 2,915,253 -3.87%
POLICE EXPENDITURES
Wages and Benefits $ 841,120 $ 1,362,925 $ 1,643,769 $ 1,489,301 $ 1,232,381 $ 1,399,356 -6.04% Maintenance and Operation $ 71,103 $ 126,454 $ 133,387 $ 169,450 $ 138,525 $ 168,853 -0.35% Transfer-SRO Contribution $ - $ - $ - $ 51,000 $ 51,000 $ 54,000 Capital Outlay $ 224,859 $ 687,297 $ 412,334 $ 128,000 $ 236,928 $ 100,000 -21.88% Training $ 15,572 $ 21,685 $ 35,871 $ 50,000 $ 50,000 $ 40,000 -20.00% Total Police $ 1,152,653 $ 2,198,362 $ 2,225,361 $ 1,887,751 $ 1,708,834 $ 1,762,209 -6.65%
FIRE/EMS EXPENDITURES
Wages and Benefits $ 622,637 $ 793,569 $ 852,041 $ 886,978 $ 1,027,050 $ 1,030,021 16.13% Maintenance and Operation $ 112,186 $ 130,733 $ 132,930 $ 170,472 $ 215,472 $ 218,114 27.95% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 377,185 $ 344,880 $ 178,280 $ 140,000 $ 140,000 $ 125,000 -10.71% Training $ 10,039 $ 11,964 $ 7,132 $ 12,000 $ 10,000 $ 12,000 0.00% Transfer to Engine Deposit Fund $ - $ - $ - $ - $ - $ - Total Fire/EMS $ 1,122,048 $ 1,281,145 $ 1,170,384 $ 1,209,450 $ 1,392,522 $ 1,385,135 14.53% TOTAL EXPENDITURES $ 2,274,701 $ 3,479,507 $ 3,395,745 $ 3,097,201 $ 3,101,356 $ 3,147,344 1.62% Net Revenue/(Expenditures) $ 492,233 $ (768,318) $ (668,057) $ (64,683) $ (51,358) $ (232,092) 258.81% Changes in Fund Balance $ 395 $ (397) $ -
Net Increase/(Decrease) in Fund Balance $ 492,628 $ (768,715) $ (668,057) $ (64,683) $ (51,358) $ (232,092) 258.81% Beginning Fund Balance July 1 $ 1,364,944 $ 1,857,572 $ 1,088,856 $ 420,799 $ 420,799 $ 369,442 -12.20% Ending Fund Balance June 30 $ 1,857,572 $ 1,088,856 $ 420,799 $ 356,116 $ 369,442 $ 137,350 -61.43% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2022-23 2023-24 2024-25 2025-26
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 2025-2026 proposals.
79%
14%
7% EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay 93.37%
6.37% 0.26% REVENUES
1% Voter Approved
Tax
Other
Interest
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
MEASURE E POLICE
106-3400-549-5101 SALARIES $ 489,643 $ 845,688 $1,041,543 $ 900,926 $ 758,447 $ 839,369 -6.83% 106-3400-549-5102 OVERTIME $ 46,383 $ 58,592 $ 93,893 $ 60,000 $ 25,557 $ 55,000 -8.33% 106-3400-549-5106 SPECIAL PROJECT OT $ 52,587 $ 42,554 $ 18,182 $ 50,000 $ 20,000 $ 30,000 -40.00% 106-3400-549-5121 FICA $ 40,145 $ 71,705 $ 86,963 $ 77,336 $ 61,506 $ 70,714 -8.56% 106-3400-549-5122 PERS-UAL $ 89,074 $ 115,312 $ 73,848 $ 98,819 $ 98,819 $ 103,185 4.42% 106-3400-549-5123 PERS-PAYROLL $ 58,956 $ 121,593 $ 148,352 $ 148,042 $ 115,073 $ 139,889 -5.51% 106-3400-549-5125 MEDICAL $ 39,461 $ 77,166 $ 100,671 $ 73,491 $ 73,491 $ 83,588 13.74% 106-3400-549-5127 WORKERS COMP $ 21,625 $ 24,217 $ 69,863 $ 71,942 $ 71,942 $ 66,443 -7.64% 106-3400-549-5129 UNIFORM ALLOWANCE $ 2,933 $ 5,595 $ 9,890 $ 8,200 $ 7,000 $ 10,700 30.49% 106-3400-549-5131 EAP $ 52 $ 121 $ 156 $ 140 $ 140 $ 147 5.00% 106-3400-549-5133 LIFE INSURANCE $ 261 $ 381 $ 407 $ 405 $ 405 $ 321 -20.71% TOTAL WAGES & BENEFITS $ 841,120 $1,362,925 $1,643,769 $1,489,301 $ 1,232,381 $ 1,399,356 -6.04% 106-3400-549-5201 OFFICE SUPPLIES $ 3,134 $ 4,690 $ 5,877 $ 5,400 $ 5,400 $ 5,075 -6.02% 106-3400-549-5208 SAFETY EQUIPMENT $ 5,914 $ 9,770 $ 12,000 $ 20,600 $ 20,600 $ 19,750 -4.13% 106-3400-549-5209 SCREENING PERSONNEL $ 10,301 $ 19,992 $ 4,666 $ 9,000 $ 9,000 $ 9,784 8.71% 106-3400-549-5210 DEPT TOOLS $ 3,687 $ 7,213 $ 7,568 $ 5,400 $ 5,400 $ 5,375 -0.46% 106-3400-549-5216 COMMUNICATIONS $ 3,867 $ 16,047 $ 11,438 $ 9,000 $ 11,575 $ 8,588 -4.58% 106-3400-549-5222 VEHICLE MAINTENANCE $ 7,188 $ 3,955 $ 5,427 $ 11,000 $ 11,000 $ 9,900 -10.00% 106-3400-549-5224 FUELS $ 22,323 $ 30,973 $ 34,970 $ 35,000 $ 3,500 $ 30,000 -14.29% 106-3400-549-5226 EQUIPMENT MAINTENANCE $ 212 $ 275 $ 28 $ 2,000 $ - $ 1,000 -50.00% 106-3400-549-5261 LIABILITY INSURANCE $ 6,926 $ 19,076 $ 24,768 $ 36,407 $ 36,407 $ 43,962 20.75% 106-3400-549-5262 PROPERTY INSURANCE $ 2,166 $ 6,668 $ 8,823 $ 16,211 $ 16,211 $ 14,504 -10.53% 106-3400-549-5263 VEHICLE INSURANCE $ 3,182 $ 3,066 $ 13,555 $ 14,834 $ 14,834 $ 15,773 6.33% 106-3400-549-5264 ERMA $ 2,101 $ 4,699 $ 3,898 $ 4,013 $ 4,013 $ 4,391 9.42% 106-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 102 $ 31 $ 369 $ 585 $ 585 $ 751 28.38% 106-3400-549-5296 TRAINING & EDUCATION $ 15,572 $ 21,685 $ 35,871 $ 50,000 $ 50,000 $ 40,000 -20.00% TOTAL MAINT. & OPERATIONS $ 86,675 $ 148,139 $ 169,258 $ 219,450 $ 188,525 $ 208,853 -4.83% 106-3400-549-5701 CAPITAL OUTLAY $ 202,879 $ - $ - $ - $ (595) $ - 106-3400-549-5713 PD REMODEL $ - $ 301,343 $ 152,997 $ - $ - $ - 106-3400-549-5714 EMERGENCY OPERATIONS PLAN $ 1,232 $ 27,952 $ - $ - $ - $ - 106-3400-549-5715 POLICE PATROL CARS $ 5,748 $ 253,915 $ 171,189 $ 48,000 $ 163,821 $ - -100.00% 106-3400-549-5716 DUAL BAND RADIO UPGRADES $ - $ 104,088 $ 8,148 $ - $ - $ - 0.00% 106-3400-549-5717 BODY WORN CAMERAS $ - $ - $ 80,000 $ 80,000 $ 73,702 $ 75,000 -6.25% 106-3400-549-5718 ELECTION SERVICES $ - $ - $ - $ - $ - $ 25,000 106-3400-549-5753 COMPUTERS-MONITORS/TABLETS $ 15,000 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 224,859 $ 687,297 $ 412,334 $ 128,000 $ 236,928 $ 100,000 -21.88% 106-3400-549-5505 SRO CONTRIBUTION $ - $ - $ - $ 51,000 $ 51,000 $ 54,000 TOTAL, POLICE EXP $1,152,653 $2,198,362 $2,225,361 $1,887,751 $ 1,708,834 $ 1,762,209 -6.65%
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025-26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 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 2025-26
MEASURE E FIRE
106-6200-549-5101 SALARIES $ 291,554 $ 404,917 $ 441,060 $ 452,343 $ 486,739 $ 520,666 15.10% 106-6200-549-5102 OVERTIME $ 56,126 $ 107,694 $ 117,021 $ - $ 11,222 $ - 106-6200-549-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ - $ 65,000 $ 90,000 $ 90,000 38.46% 106-6200-549-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ - $ 10,000 $ 75,000 $ 5,000 -50.00% 106-6200-549-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ - $ 10,000 $ 10,000 $ 7,000 -30.00% 106-6200-549-5113 OVERTIME PUB ED $ - $ - $ - $ 5,000 $ 7,500 $ 10,000 100.00% 106-6200-549-5106 PARTTIME RESERVES $ 56,955 $ 32,728 $ 25,026 $ 28,000 $ 20,000 $ 30,000 7.14% 106-6200-549-5121 FICA $ 27,277 $ 40,567 $ 43,984 $ 43,631 $ 53,585 $ 50,694 16.19% 106-6200-549-5122 PERS-UAL $ 44,769 $ 49,154 $ 32,177 $ 49,616 $ 49,616 $ 61,230 23.41% 106-6200-549-5123 PERS-PAYROLL $ 36,019 $ 58,999 $ 72,419 $ 87,981 $ 87,981 $ 102,844 16.89% 106-6200-549-5125 MEDICAL $ 71,451 $ 52,660 $ 84,773 $ 69,631 $ 69,631 $ 89,681 28.79% 106-6200-549-5127 WORKERS COMP $ 33,904 $ 37,968 $ 31,816 $ 61,557 $ 61,557 $ 58,650 -4.72% 106-6200-549-5129 UNIFORM ALLOWANCE $ 4,391 $ 8,657 $ 3,500 $ 4,000 $ 4,000 $ 4,000 0.00% 106-6200-549-5131 EAP $ 62 $ 70 $ 85 $ 87 $ 87 $ 88 1.15% 106-6200-549-5133 LIFE INSURANCE $ 130 $ 155 $ 181 $ 132 $ 132 $ 168 27.25% TOTAL WAGES & BENEFITS $ 622,637 $ 793,569 $ 852,041 $ 886,978 $ 1,027,050 $ 1,030,021 16.13% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ 37,147 $ 34,656 $ 26,969 $ 45,000 $ 45,000 $ 45,000 0.00% 106-6200-549-5216 COMMUNICATIONS $ - $ - $ 620 $ - $ 45,000 $ 45,000 106-6200-549-5224 FUELS $ 16,065 $ 12,717 $ 23,710 $ 24,000 $ 24,000 $ 24,000 0.00% 106-6200-549-5261 LIABILITY INSURANCE $ 8,188 $ 11,038 $ 13,656 $ 22,822 $ 22,822 $ 26,403 15.69% 106-6200-549-5262 PROPERTY INSURANCE $ 2,561 $ 3,858 $ 4,864 $ 10,163 $ 10,163 $ 8,711 -14.29% 106-6200-549-5263 VEHICLE INSURANCE $ 3,182 $ 3,066 $ 3,128 $ 1,604 $ 1,604 $ 1,912 19.20% 106-6200-549-5264 ERMA $ 2,484 $ 2,719 $ 2,149 $ 2,516 $ 2,516 $ 2,637 4.81% 106-6200-549-5265 RISK MGT/RMA ADMIN FEES $ 120 $ 18 $ 204 $ 367 $ 367 $ 451 22.89% 106-6200-549-5270 PROFESSIONAL SERVICES $ 42,439 $ 62,661 $ 57,630 $ 64,000 $ 64,000 $ 64,000 0.00% 106-6200-549-5296 TRAINING & EDUCATION $ 10,039 $ 11,964 $ 7,132 $ 12,000 $ 10,000 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS $ 122,226 $ 142,697 $ 140,062 $ 182,472 $ 225,472 $ 230,114 26.11% 106-6200-549-5701 CAPITAL OUTLAY $ 283,126 $ - $ - $ 100,000 $ 100,000 $ 100,000 106-6200-549-5710 RADIOS/COMMUNICATIONS $ 44,773 $ 43,368 $ 28,837 $ - $ - $ - 106-6200-549-5711 SCBA REFILLING STATION $ - $ - $ 69,129 $ - $ - $ - 106-6200-549-5712 PROTECTIVE CLOTHING $ 48,055 $ 43,839 $ 19,918 $ 15,000 $ 15,000 $ - -100.00% 106-6200-549-5713 ICE MACHINE $ - $ 9,595 $ - $ - $ - $ - 106-6200-549-5714 EMERGENCY OPERATIONS PLAN $ 1,232 $ 27,952 $ 9,800 $ 20,000 $ 20,000 $ - -100.00% 106-6200-549-5715 ADMIN VEHICLE $ - $ 76,208 $ - $ - $ - $ - 106-6200-549-5716 FIRE HOSE $ - $ 44,192 $ - $ 5,000 $ 5,000 $ - 106-6200-549-5717 ROOF & FLOOR IMPROVEMENT $ - $ 65,975 $ 3,440 $ - $ - $ - 106-6200-549-5718 HIRING SOFTWARE $ - $ 5,353 $ - $ - $ - $ - 106-6200-549-5719 FACILITIES MAINTENANCE $ - $ 28,398 $ 47,155 $ - $ - $ - 106-6200-549-5720 ELECTION SERVICES $ - $ - $ - $ - $ - $ 25,000 TOTAL CAPITAL OUTLAY $ 377,185 $ 344,880 $ 178,280 $ 140,000 $ 140,000 $ 125,000 -10.71% 106-6200-549-5505 TRANSFER TO FIRE ENTERPRISE FUND $ - $ - $ - $ - $ - $ - 0.00% 106-6200-549-5506 TRANSFER TO ENGINE DEPOSIT FUND $ - $ - $ - $ - $ - 0.00% TOTAL, FIRE/EMS EXP $1,122,048 $1,281,145 $1,170,384 $1,209,450 $ 1,392,522 $ 1,385,135 14.53% TOTAL, MEASURE E EXPENSES $2,274,701 $3,479,507 $3,395,745 $3,097,201 $ 3,101,356 $ 3,147,344 1.62% Revenues $2,766,934 $2,711,189 $2,727,688 $3,032,518 $ 3,049,998 $ 2,915,253 -3.87% Expenses $2,274,701 $3,479,507 $3,395,745 $3,097,201 $ 3,101,356 $ 3,147,344 1.62% $ 492,233 $ (768,318) $ (668,057) $ (64,683) $ (51,358) $ (232,092) 258.81% General Sewer
Traffic Public Safety Recreation Water Government Connection Actual Fund Balance,
June 30, 2024 2,008,124 (508,854) 845,002 1,350,002 1,288,151 1,525,936 Estimated Beg. Fund Bal.,
June 30, 2025 1,947,204 (423,210) 582,370 1,374,425 1,404,406 1,619,936 Revenues:
Impact Fees 63,000 85,000 25,000 79,000 61,900 48,000
Interest - - - - - 46,000
Total Revenue 63,000 85,000 25,000 79,000 61,900 94,000 Expenses:
Interest - - - - - -
Misc Improv/Dev Reimb - - - - - -
Professional Services 15,000 - 42,500 10,000 65,000 7,500 Park Improvements- Memorial Park - - 100,000 - - -
Capital Outlay - - - 41,000 - 48,500
Municipal Service Review - - - - - -
18th Ave SB lanes - - - - - -
New Road BP 223,919 - - - - -
Update ADA transition plan - - - - - -
Total Expenses 238,919 - 142,500 51,000 65,000 56,000
Net Result (175,919) 85,000 (117,500) 28,000 (3,100) 38,000 Projected Fund Balance,
June 30, 2026 1,771,285 (338,210) 464,870 1,402,425 1,401,306 1,657,936 Park Park Equipment
Storm & Recreation - & Recreation - Traffic Replacement Drain Neighborhood Community Impact Reserve TOTAL
Actual Fund Balance,
June 30, 2023 98,478 340,571 220,489 13,387 25,397 7,206,684 Estimated Beg. Fund Bal.,
June 30, 2024 104,128 400,547 239,489 14,005 26,566 7,289,867 Revenues:
Impact Fees - 15,000 - - - 376,900
Interest 5,500 - 15,000 370 700 67,570
Total Revenue 5,500 15,000 15,000 370 700 444,470
Expenses:
Interest -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - 140,000
Park Improvements - - - - - 100,000
Design for Recreation space - - - - - 89,500
Municipal Service Review - - - - - -
Stroud line - - - - - -
Road repair Ave 396 - - - - - 223,919
Capital Outlay 30,581 50,000 - - - 80,581
Total Expenses 30,581 50,000 - - - 634,000
Net Result (25,081) (35,000) 15,000 370 700 (189,530)
Projected Fund Balance,
June 30, 2025 79,047 365,547 254,489 14,375 27,266 7,100,337 Capital Facilities
CITY OF KINGSBURG
Summary of Development Impact Fee Funds
2025-26 Fiscal Year Budget
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CAPITAL FACILITIES
210-0000-451-0101 INTEREST $ 20,615 $ 155,496 $ 257,507 $ 133,656 $ 156,000 $ 156,000 16.72% 210-0000-481-0101 HOLDING $ - $ - $ - $ - $ - $ -
TOTAL $ 20,615 $ 155,496 $ 257,507 $ 133,656 $ 156,000 $ 156,000 16.72% 210-0000-451-0201 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0102 TRAFFIC $ 380,981 $ 29,586 $ 218,173 $ 75,000 $ 63,580 $ 63,000 -16.00% TOTAL $ 380,981 $ 29,586 $ 218,173 $ 75,000 $ 63,580 $ 63,000 -16.00% 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 $ 296,695 $ 77,174 $ 82,182 $ 25,000 $ 85,643 $ 85,000 240.00% TOTAL $ 296,695 $ 77,174 $ 82,182 $ 25,000 $ 85,643 $ 85,000 240.00% 210-0000-451-0206 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0107 PARKS AND RECREATION $ 184,374 $ 87,210 $ 101,149 $ 15,000 $ 121,818 $ 25,000 66.67% TOTAL $ 184,374 $ 87,210 $ 101,149 $ 15,000 $ 121,818 $ 25,000 66.67% 210-0000-451-0208 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0109 WATER FACILITIES $ 260,651 $ 73,038 $ 69,333 $ - $ 79,423 $ 79,000 TOTAL $ 260,651 $ 73,038 $ 69,333 $ - $ 79,423 $ 79,000 210-0000-451-0204 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 $ 286,069 $ 94,309 $ 100,418 $ 48,000 $ 104,658 $ 50,400 5.00% TOTAL $ 286,069 $ 94,309 $ 100,418 $ 48,000 $ 104,658 $ 50,400 5.00% 210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0112 GEN GOV-ADMIN FEES $ 29,951 $ 5,639 $ 10,595 $ 6,500 $ 11,597 $ 11,500 76.92% TOTAL $ 29,951 $ 5,639 $ 10,595 $ 6,500 $ 11,597 $ 11,500 76.92% 210-0000-481-0113 SPECIAL TRAFFIC (18THKERN) $ - $ - $ - $ - $ - $ - 210-0000-481-0114 SPECIAL TRAFFIC (18THSR99) $ - $ - $ 9,870 $ - $ - $ - TOTAL $ - $ - $ 9,870 $ - $ - $ -
TOTAL, GENERAL GOVERNEMENT $ 316,021 $ 99,948 $ 120,883 $ 54,500 $ 116,255 $ 61,900 13.58% TOTAL INTEREST $ 20,615 $ 155,496 $ 257,507 $ 133,656 $ 156,000 $ 156,000 16.72% TOTAL FEES $ 1,452,930 $ 366,956 $ 591,720 $ 169,500 $ 466,720 $ 313,900 85.19% TOTAL, CAPITAL FACILITIES $ 1,473,545 $ 522,452 $ 849,227 $ 303,156 $ 622,720 $ 469,900 55.00%
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
DEVELOPMENT IMPACT FEE FUNDS
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
DEVELOPMENT IMPACT FEE FUNDS
SEWER CONNECTION
211-0000-451-0101 INTEREST $ 5,396 $ 41,625 $ - $ 38,600 $ 46,000 $ 46,000 211-0000-481-0201 CONNECTION FEES $ 164,304 $ 47,922 $ 50,000 $ 48,000 $ 48,000 $ 48,000 0.00% TOTAL, SEWER CONNECTION $ 169,700 $ 89,547 $ 50,000 $ 86,600 $ 94,000 $ 94,000 8.55%
STORM DRAIN
212-0000-451-0101 INTEREST $ 968 $ 6,208 $ - $ 4,976 $ 5,650 $ 5,500 212-0000-481-0301 STORM DRAIN FEES $ 81,706 $ 16,598 $ 18,000 $ 10,000 $ - $ - -100.00% TOTAL, STORM DRAIN $ 82,674 $ 22,806 $ 18,000 $ 14,976 $ 5,650 $ 5,500 -63.27%
NEIGHBORHOOD/PARK REC
214-0000-422-0401 CMAS GRANT $ - $ - $ - $ - $ - $ -
214-0000-481-0401 HOLDING $ - $ - $ - $ - $ - $ -
214-0000-481-0402 NEIGHBORHOOD $ 135,740 $ 55,742 $ 60,000 $ 40,000 $ 59,976 $ 15,000 -62.50% TOTAL, N-HOOD/PARK REC $ 135,740 $ 55,742 $ 60,000 $ 40,000 $ 59,976 $ 15,000 -62.50%
COMMUNIY/PARK REC
214-0000-451-0101 INTEREST $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000 214-0000-451-0302 REGIONAL $ - $ - $ - $ - $ - $ -
214-0000-481-0403 REGIONAL $ - $ - $ - $ - $ - $ -
TOTAL, COMMUNITY/PARK REC $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000 TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000 TOTAL FEES $ 135,740 $ 55,742 $ 60,000 $ 40,000 $ 59,976 $ 15,000 -62.50% TOTAL, PARK/RECREATION $ 137,577 $ 71,671 $ 60,000 $ 55,454 $ 78,976 $ 30,000 -45.90%
TRAFFIC IMPACT
216-0000-451-0101 INTEREST $ - $ 1 $ - $ 248 $ 370 $ 370 216-0000-481-0501 TRAFFIC IMPACT FEES $ - $ - $ - $ - $ - $ - TOTAL, TRAFFIC IMPACT $ - $ 1 $ - $ 248 $ 370 $ 370
EQUIPMENT/FACILITY RESERVE
243-0000-451-0101 INTEREST $ - $ - $ - $ 469 $ 700 $ 700 243-0000-451-0504 POOL $ - $ - $ - $ - $ - $ -
243-0000-451-0509 FIRE TRUCK $ - $ - $ - $ - $ - $ -
TOTAL, EQUIP/FACIL RES. $ - $ - $ - $ 469 $ 700 $ 700
TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 28,817 $ 219,259 $ 257,507 $ 193,403 $ 227,720 $ 223,570 15.60% TOTAL FEES $ 1,834,680 $ 487,218 $ 719,720 $ 267,500 $ 574,696 $ 376,900 40.90% TOTAL, CAPITAL PROJECTS $ 1,863,497 $ 706,477 $ 977,227 $ 460,903 $ 802,416 $ 600,470 30.28% Revenues $ 1,863,497 $ 706,477 $ 977,227 $ 460,903 $ 802,416 $ 600,470 Expenses $ 462,909 $ 343,312 $ 111,870 $ 1,116,781 $ 563,950 $ 634,000 $ 1,400,588 $ 363,165 $ 865,357 $ (655,878) $ 238,466 $ (33,530) FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
TRAFFIC FACILITIES
210-9601-549-5270 PROFESSIONAL SERVICES $ - $ - $ 40,500 $ 15,000 $ 4,500 $ 15,000 210-9601-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9601-549-5710 18TH AVE SB LANES(KAMM-N/O TRACT6167 $ - $ - $ - $ - $ 120,000 $ - 210-9601-549-5758 UPDATE ADA TRANSITION PLAN $ - $ - $ - $ - $ - $ - 210-9601-549-5761 ROAD IMPROVEMENTS-AVE 396 $ 212,000 $ - $ - $ 317,587 $ - $ 223,919 TOTAL, TRAFFIC FACILITIES $ 212,000 $ - $ 40,500 $ 332,587 $ 124,500 $ 238,919 -28.16%
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 $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
TOTAL, PUBLIC SAFETY $ - $ - $ - $ - $ - $ -
PARKS AND REC
210-9606-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 7,500 $ 7,500 $ 42,500 210-9606-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9606-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 210-9606-549-5759 PARK IMPROVEMENTS $ 32,064 $ 286,572 $ 24,223 $ 377,000 $ 376,950 $ 100,000 210-9606-549-5760 DESIGN FOR RECREATION SPACE $ - $ - $ - $ - $ - $ - TOTAL $ 32,064 $ 286,572 $ 24,223 $ 384,500 $ 384,450 $ 142,500 -62.94%
WATER FACILITIES
210-9608-549-5270 PROFESSIONAL SERVICES $ - $ - $ 45,000 $ 62,000 $ 45,000 $ 10,000 210-9608-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9608-549-5701 CAPITAL OUTLAY $ 20,840 $ 11,140 $ - $ 10,000 $ 10,000 $ 41,000 TOTAL $ 20,840 $ 11,140 $ 45,000 $ 72,000 $ 55,000 $ 51,000 -29.17%
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 $ 13,750 $ 22,500 $ 2,148 $ 90,000 $ - $ 65,000 210-9691-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9691-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ -
210-9691-549-5757 MUNICIPAL SERVICE REVIEW $ - $ - $ - $ - $ - $ - TOTAL $ 13,750 $ 22,500 $ 2,148 $ 90,000 $ - $ 65,000 -27.78% TOTAL, GENERAL GOVERNMENT $ 66,655 $ 320,212 $ 71,370 $ 546,500 $ 439,450 $ 258,500 -52.70% TOTAL PROFESSIONAL SERVICES $ 13,750 $ 22,500 $ 87,648 $ 174,500 $ 57,000 $ 132,500 TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 264,905 $ 297,712 $ 24,223 $ 704,587 $ 506,950 $ 364,919 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL FACILITIES $ 278,655 $ 320,212 $ 111,870 $ 879,087 $ 563,950 $ 497,419 -43.42%
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
DEVELOPMENT IMPACT FEE FUNDS
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
DEVELOPMENT IMPACT FEE FUNDS
SEWER CONNECTION
211-9100-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 7,500 $ - $ 7,500 211-9100-549-5425 DEVELOPER REIMBURSEMENTS $ - $ - $ - $ - $ - 211-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - 211-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 54,207 $ - $ 48,500 TOTAL, SEWER CONNECTION $ - $ - $ - $ 61,707 $ - $ 56,000
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 $ 184,254 $ - $ - $ 75,987 $ - $ 30,581 TOTAL, STORM DRAIN $ 184,254 $ 23,100 $ - $ 75,987 $ - $ 30,581
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 $ - $ 50,000 TOTAL, STORM DRAIN $ - $ - $ - $ 100,000 $ - $ 50,000
COMMUNITY PARK/REC
214-8200-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ - 214-8200-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 214-8200-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ -
214-8200-549-5762 DESIGN FUNDING FOR PARK IMPR $ - $ - $ - $ - $ - $ - TOTAL, STORM DRAIN $ - $ - $ - $ - $ - $ -
TOTAL, PARK/RECREATION $ 184,254 $ 23,100 $ - $ 237,694 $ - $ 136,581 TOTAL PROFESSIONAL SERVICES $ 13,750 $ 45,600 $ 87,648 $ 182,000 $ 57,000 $ 140,000 TOTAL DEVELOPER REIMURSEMENT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 449,159 $ 297,712 $ 24,223 $ 934,781 $ 506,950 $ 494,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL, CAPITAL PROJECTS $ 462,909 $ 343,312 $ 111,870 $ 1,116,781 $ 563,950 $ 634,000 -43.23% Revenues $ 1,863,497 $ 706,477 $ 977,227 $ 460,903 $ 802,416 $ 600,470 Expenses $ 462,909 $ 343,312 $ 111,870 $ 1,116,781 $ 563,950 $ 634,000 $ 1,400,588 $ 363,165 $ 865,357 $ (655,878) $ 238,466 $ (33,530)
DEVELOPMENT IMPACT FEES - SPECIAL
RECREATION
CAPITAL FACILITIES - RECREATION 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Parks and Recreation $ 184,374 $ 87,210 $ 101,149 $ 15,000 $ 121,818 $ 25,000 TOTAL REVENUES $ 184,374 $ 87,210 $ 101,149 $ 15,000 $ 121,818 $ 25,000
EXPENDITURES
Professional Services $ - $ - $ - $ 7,500 $ 7,500 $ 42,500 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
Park Improvements $ 32,064 $ 286,572 $ 24,223 $ 377,000 $ 376,950 $ 100,000 Design for Recreation Space $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 32,064 $ 286,572 $ 24,223 $ 384,500 $ 384,450 $ 142,500 Net Revenue/(Expenditures) $ 152,310 $ (199,362) $ 76,926 $ (369,500) $ (262,632) $ (117,500) Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 152,310 $ (199,362) $ 76,926 $ (369,500) $ (262,632) $ (117,500) Beginning Fund Balance, July 1 $ 815,128 $ 967,438 $ 768,076 $ 845,002 $ 845,002 $ 582,370 -31.08% Ending Fund Balance, June 30 $ 967,438 $ 768,076 $ 845,002 $ 475,502 $ 582,370 $ 464,870 -2.24% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
Series1 Series2
DEVELOPMENT IMPACT FEES - TRAFFIC
CAPITAL FACILITIES - TRAFFIC 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Traffic $ 380,981 $ 29,586 $ 218,173 $ 75,000 $ 63,580 $ 63,000 TOTAL REVENUES $ 380,981 $ 29,586 $ 218,173 $ 75,000 $ 63,580 $ 63,000
EXPENDITURES
Professional Services $ - $ - $ 40,500 $ 15,000 $ 4,500 $ 15,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ 212,000 $ - $ - $ 317,587 $ 120,000 $ 223,919 Update ADA Transition Plan $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 212,000 $ - $ 40,500 $ 332,587 $ 124,500 $ 238,919 Net Revenue/(Expenditures) $ 168,981 $ 29,586 $ 177,673 $ (257,587) $ (60,920) $ (175,919) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 168,981 $ 29,586 $ 177,673 $ (257,587) $ (60,920) $ (175,919) Beginning Fund Balance, July 1 $ 1,631,884 $ 1,800,865 $ 1,830,451 $ 2,008,124 $ 2,008,124 $ 1,947,204 -3.03% Ending Fund Balance, June 30 $ 1,800,865 $ 1,830,451 $ 2,008,124 $ 1,750,537 $ 1,947,204 $ 1,771,285 1.19% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
2021-22 2022-23 2023-24 2024-25 2025-26
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 - WATER
CAPITAL FACILITIES - WATER FACILITIES 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Water Facilities $ 260,651 $ 73,038 $ 69,333 $ - $ 79,423 $ 79,000 TOTAL REVENUES $ 260,651 $ 73,038 $ 69,333 $ - $ 79,423 $ 79,000
EXPENDITURES
Professional Services $ - $ - $ 45,000 $ 62,000 $ 45,000 $ 10,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ 20,840 $ 11,140 $ - $ 10,000 $ 10,000 $ 41,000 TOTAL EXPENDITURES $ 20,840 $ 11,140 $ 45,000 $ 72,000 $ 55,000 $ 51,000 Net Revenue/(Expenditures) $ 239,811 $ 61,898 $ 24,333 $ (72,000) $ 24,423 $ 28,000 -138.89% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 239,811 $ 61,898 $ 24,333 $ (72,000) $ 24,423 $ 28,000 -138.89% Beginning Fund Balance, July 1 $ 1,023,960 $ 1,263,771 $ 1,325,669 $ 1,350,002 $ 1,350,002 $ 1,374,425 1.81% Ending Fund Balance, June 30 $ 1,263,771 $ 1,325,669 $ 1,350,002 $ 1,278,002 $ 1,374,425 $ 1,402,425 9.74%
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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
DEVELOPMENT IMPACT FEES - PUBLIC SAFETY
Capital Facilities - Public Safety 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Public Safety $ 296,695 $ 77,174 $ 82,182 $ 25,000 $ 85,643 $ 85,000 Fire/Ambulance $ - $ - $ - $ - $ - $ -
Police $ 14,208 $ - $ - $ - $ - $ -
TOTAL REVENUES $ 310,903 $ 77,174 $ 82,182 $ 25,000 $ 85,643 $ 85,000 240.00%
EXPENDITURES
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Lease $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 310,903 $ 77,174 $ 82,182 $ 25,000 $ 85,643 $ 85,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balanc $ 310,903 $ 77,174 $ 82,182 $ 25,000 $ 85,643 $ 85,000 Beginning Fund Balance, July 1 $ (979,112) $ (668,209) $ (591,035) $ (508,854) $ (508,854) $ (423,210) -16.83% Ending Fund Balance, June 30 $ (668,209) $ (591,035) $ (508,854) $ (483,854) $ (423,210) $ (338,210) -30.10% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2021-22 2022-23 2023-24 2024-25 2025-26
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 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
General Government $ 316,021 $ 99,948 $ 111,013 $ 54,500 $ 116,255 $ 61,900 City Hall/Public Works/Library $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 316,021 $ 99,948 $ 111,013 $ 54,500 $ 116,255 $ 61,900
EXPENDITURES
Professional Services $ 13,750 $ 22,500 $ 2,148 $ 90,000 $ - $ 65,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Municipal Service Review $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 13,750 $ 22,500 $ 2,148 $ 90,000 $ - $ 65,000 Net Revenue/(Expenditures) $ 302,271 $ 77,448 $ 108,866 $ (35,500) $ 116,255 $ (3,100) -91.27% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 302,271 $ 77,448 $ 108,866 $ (35,500) $ 116,255 $ (3,100) -91.27% Beginning Fund Balance, July 1 $ 799,567 $ 1,101,838 $ 1,179,286 $ 1,288,151 $ 1,288,151 $ 1,404,406 9.02% Ending Fund Balance, June 30 $ 1,101,838 $ 1,179,286 $ 1,288,151 $ 1,252,651 $ 1,404,406 $ 1,401,306 11.87% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
SEWER CONNECTION FEES
SEWER CONNECTION FEES 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 5,396 $ 41,625 $ - $ 38,600 $ 46,000 $ 46,000 Connection Fees $ 164,304 $ 47,922 $ 50,000 $ 48,000 $ 48,000 $ 48,000 TOTAL REVENUES $ 169,700 $ 89,547 $ 50,000 $ 86,600 $ 94,000 $ 94,000
EXPENDITURES
Professional Services $ - $ - $ - $ 7,500 $ - $ 7,500
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - Road & Utilities $ - $ - $ - $ 54,207 $ - $ 48,500 TOTAL EXPENDITURES $ - $ - $ - $ 61,707 $ - $ 56,000
Net Revenue/(Expenditures) $ 169,700 $ 89,547 $ 50,000 $ 24,893 $ 94,000 $ 38,000 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 169,700 $ 89,547 $ 50,000 $ 24,893 $ 94,000 $ 38,000 Beginning Fund Balance, July 1 $ 1,216,688 $ 1,386,388 $ 1,475,936 $ 1,525,936 $ 1,525,936 $ 1,619,936 6.16% Ending Fund Balance, June 30 $ 1,386,388 $ 1,475,936 $ 1,525,936 $ 1,550,829 $ 1,619,936 $ 1,657,936 6.91% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
STORM DRAIN FEES
STORM DRAIN FEES 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 968 $ 6,208 $ - $ 4,976 $ 5,650 $ 5,500
Storm Drain Fees $ 81,706 $ 16,598 $ 18,000 $ 10,000 $ - $ - TOTAL REVENUES $ 82,674 $ 22,806 $ 18,000 $ 14,976 $ 5,650 $ 5,500
EXPENDITURES
Professional Services $ - $ 23,100 $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - $ 184,254 $ - $ - $ 75,987 $ - $ 30,581 TOTAL EXPENDITURES $ 184,254 $ 23,100 $ - $ 75,987 $ - $ 30,581 Net Revenue/(Expenditures) $ (101,580) $ (294) $ 18,000 $ (61,011) $ 5,650 $ (25,081) Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ (101,580) $ (294) $ 18,000 $ (61,011) $ 5,650 $ (25,081) Beginning Fund Balance, July 1 $ 182,352 $ 80,772 $ 80,478 $ 98,478 $ 98,478 $ 104,128 5.74% Ending Fund Balance, June 30 $ 80,772 $ 80,478 $ 98,478 $ 37,467 $ 104,128 $ 79,047 110.98% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
PARKS & RECREATION - NEIGHBORHOOD
PARKD & RECREATION - NEIGHBORHOOD 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAS Grant $ - $ - $ - $ - $ - $ -
Holding $ - $ - $ - $ - $ - $ -
Neighborhood $ 135,740 $ 55,742 $ 60,000 $ 40,000 $ 59,976 $ 15,000 TOTAL REVENUES $ 135,740 $ 55,742 $ 60,000 $ 40,000 $ 59,976 $ 15,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ 100,000 $ - $ 50,000 TOTAL EXPENDITURES $ - $ - $ - $ 100,000 $ - $ 50,000
Net Revenue/(Expenditures) $ 135,740 $ 55,742 $ 60,000 $ (60,000) $ 59,976 $ (35,000) Changes in Fund Balance $ - $ - $ - $ - 0.00%
Net Increase/(Decrease) in Fund Balance $ 135,740 $ 55,742 $ 60,000 $ (60,000) $ 59,976 $ (35,000) Beginning Fund Balance, July 1 $ 89,089 $ 224,829 $ 280,571 $ 340,571 $ 340,571 $ 400,547 17.61% Ending Fund Balance, June 30 $ 224,829 $ 280,571 $ 340,571 $ 280,571 $ 400,547 $ 365,547 30.29% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
PARKS & RECREATION - COMMUNITY
PARKS & RECREATION - COMMUNITY 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000 Regional $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 1,837 $ 15,929 $ - $ 15,454 $ 19,000 $ 15,000 Beginning Fund Balanc,e July 1 $ 202,723 $ 204,560 $ 220,489 $ 220,489 $ 220,489 $ 239,489 8.62% Ending Fund Balance, June 30 $ 204,560 $ 220,489 $ 220,489 $ 235,943 $ 239,489 $ 254,489 7.86% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
CAPITAL PROJECT TRAFFIC IMPACT ZONE
CAPITAL PROJECT TRAFFIC IMPACT ZONE 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ 1 $ - $ 248 $ 370 $ 370
Traffic Impact Fees $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ 1 $ - $ 248 $ 370 $ 370
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ 1 $ - $ 248 $ 370 $ 370 Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ 1 $ - $ 248 $ 370 $ 370 Beginning Fund Balance, July 1 $ 13,386 $ 13,386 $ 13,387 $ 13,387 $ 13,635 $ 14,005 4.62% Ending Fund Balance, June 30 $ 13,386 $ 13,387 $ 13,387 $ 13,635 $ 14,005 $ 14,375 5.43% 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
EQUIPMENT REPLACEMENT RESERVE
Equipment Replacement Reserve 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ 469 $ 700 $ 700
Pool $ - $ - $ - $ - $ - $ -
Fire Truck $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ - $ 469 $ 700 $ 700
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ - $ 469 $ 700 $ 700 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ 469 $ 700 $ 700 Beginning Fund Balance, July 1 $ 25,397 $ 25,397 $ 25,397 $ 25,397 $ 25,866 $ 26,566 4.60% Ending Fund Balance, June 30 $ 25,397 $ 25,397 $ 25,397 $ 25,866 $ 26,566 $ 27,266 5.41% Description: The Primary purpose of this fund is to accumulate reserves for future capital equipment.
Budget Highlights:
$-
$10
$20
$30
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Solid Ambulance
Water Waste /Fire
Fund Fund Fund Total
Actual Fund Balance, June 30, 2024 6,695,454 (410,208) 496,595 6,781,840 Estimated Beginning FundBalance, June 30, 2025 6,095,228 (250,394) 520,290 6,365,123 Revenues: Charges for Service 2,794,800 3,531,155 1,997,000 8,322,955 Meter Project - - - -
Penalty Charges 65,000 43,500 - 108,500
Interest 27,000 - 2,578 29,578
Grants - - 1,875,000 1,875,000
Miscellaneous 187,484 - 452,500 639,984
Donations - - - -
Transfers in from Other Funds 17,416 - 703,864 721,280
Total Revenue 3,091,700 3,574,655 5,030,942 11,697,297
Expenses: Wages and Benefits 964,496 325,760 2,884,270 4,174,525 Office Supplies 40,000 33,000 16,000 89,000
Department Tools and Supplies 21,000 8,000 107,500 136,500 Utilities/Communications 379,500 3,825 106,500 489,825
Fuel/Veh Maint 25,000 - 178,000 203,000
Water System Maintenance 115,000 - - 115,000
Office & Equipment Maintenance - - 26,500 26,500
Miscellaneous - - 10,000 10,000
Write offs/Write downs - - - -
Insurance 98,748 118,576 163,338 380,662
Professional Services 105,000 40,000 230,000 375,000
Professional Services - Refuse - 2,515,548 - 2,515,548
SGMA Fees 491,920 - 491,920
Franchise Fees - 132,085 - 132,085
Conf/Mtgs/Travel/Train-Ed/Dues 7,500 46,000 53,500
Memberships/Dues - 5,000 5,000
Audit 58,000 32,760 - 90,760
GEMT Quality Assurance Fee 160,000 160,000
IGT Expense - - 800,000 800,000
Depreciation - - - -
Safety Equipment/Fire Prevention - - 22,500 22,500
Reserve Uniform - - 7,000 7,000
Transfer Out-Overhead 210,159 232,082 - 442,241
Total Maintenance & Operations 1,551,827 3,115,876 1,878,338 6,546,041 Debt Service 229,799 - 48,638 278,437
Parking Lot TCP# 12 - - - -
Water Meters - - - -
SGMA Projects 100,000 - - 100,000
Computer Replacements - - 30,000 30,000
Commercial Water Meters - - - -
Water conservation - - - -
System Maintenance 40,000 - - 40,000
Water Main (15th & 16th Ave, Draper) - - - -
Hydrant Replacements - - - -
Update Flow Meters at Wells - - - -
Well #12 Pipelines - - - -
Well #13 Treatment Facility - - - -
Well #12 Treatment Facility - - 150,000 150,000
FD Chief's Vehicle Replacement - - - -
Power Saws - - - -
1383 and Tires - 16,000 - 16,000
Total Capital Outlay 140,000 16,000 180,000 336,000
Total Transfers Out - - - -
Total Expenses 2,886,122 3,457,636 4,991,246 11,335,004 Net Result 205,578 117,019 39,697 362,293
Projected Ending Fund Balance, June 30, 2026 6,300,806 (133,375) 559,987 6,727,417
CITY OF KINGSBURG
Summary of Enterprise Funds
2025/26 Fiscal Year Budget
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-0000-435-0101 WATER SALES $ 2,414,765 $ 2,406,659 $ 2,428,607 $ 2,461,787 $ 2,479,615 $ 2,794,800 13.53% 318-0000-435-0105 WATER ARREARAGES GRANT $ 14,489 $ - $ - $ - $ - $ - 318-0000-435-0108 METER PROJECT $ (214) $ 10 $ - $ - $ - $ - 318-0000-435-0201 WATER PENALTIES CHARGES $ 79,627 $ 88,299 $ 65,106 $ 65,000 $ 70,648 $ 65,000 0.00% TOTAL CHARGES FOR SERVICES $ 2,508,667 $ 2,494,968 $ 2,493,712 $ 2,526,787 $ 2,550,263 $ 2,859,800 13.18% 318-0000-451-0101 INTEREST $ 11,187 $ 38,489 $ 65,148 $ 29,636 $ 26,886 $ 27,000 0.00% 318-0000-451-0402 WATER MAINS $ - $ - $ - $ - $ - $ -
318-0000-451-0403 FIRE HYDRANTS $ - $ - $ - $ - $ - $ - 318-0000-451-0404 WATER FACILITIES $ - $ - $ - $ - $ - $ - TOTAL INTEREST $ 11,187 $ 38,489 $ 65,148 $ 29,636 $ 26,886 $ 27,000 -8.89% 318-0000-462-0100 MISCELLANEOUS $ 1,162 $ 4,575 $ 590 $ - $ 1,467 $ - 318-0000-462-0102 REPAYMENT FOR FIBER OPTIC LOAN $ - $ - $ - $ - $ - $ - 318-0000-462-0103 SOLAR ENERGY REBATE $ - $ - $ - $ - $ - $ 187,484 318-0000-462-0110 FROM LLMD ASSESSMENTS $ - $ 16,393 $ 16,151 $ 69,217 $ 16,508 $ 17,416 TOTAL OTHER REVENUE $ 1,162 $ 20,968 $ 16,741 $ 69,217 $ 17,975 $ 204,900 TOTAL, WATER $ 2,521,016 $ 2,554,425 $ 2,575,601 $ 2,625,640 $ 2,595,125 $ 3,091,700 17.75%
SOLID WASTE
319-0000-422-0201 RECYCLING BEV CONT $ 5,000 $ 5,000 $ 5,000 $ 45,000 $ 5,000 $ 5,000 -88.89% 319-0000-422-0202 SB 1383 GRANT $ - $ - $ - $ - $ 96,286 $ - TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 5,000 $ 45,000 $ 101,286 $ 5,000 -88.89% 319-0000-435-0102 REFUSE CHARGES $ 1,609,864 $ 2,267,937 $ 2,456,403 $ 2,564,210 $ 2,635,191 $ 2,780,126 8.42% 319-0000-435-0103 RECYCLING CHARGES $ 218,737 $ 338,066 $ 373,234 $ 385,367 $ 356,913 $ 376,543 -2.29% 319-0000-435-0104 STREET SWEEPING CHARGES $ 142,272 $ 294,990 $ 331,756 $ 343,288 $ 350,223 $ 369,485 7.63% 319-0000-435-0202 REFUSE PENALTY $ 39,640 $ 49,448 $ 46,639 $ 28,000 $ 46,897 $ 35,000 25.00% 319-0000-435-0203 RECYCLING PENALTY $ 4,281 $ 6,403 $ 5,739 $ 4,000 $ 5,409 $ 4,000 0.00% 319-0000-435-0204 STREET SWEEPING PENALTY $ 3,240 $ 6,731 $ 7,235 $ 4,000 $ 7,241 $ 4,500 12.50% 319-0000-435-0301 PM 10 CREDITS $ - $ - $ - $ - $ - $ - TOTAL CHARGES FOR SERVICES $ 2,018,034 $ 2,963,574 $ 3,221,005 $ 3,328,865 $ 3,401,874 $ 3,569,655 7.23% 319-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL, SOLID WASTE $ 2,023,034 $ 2,968,574 $ 3,226,005 $ 3,373,865 $ 3,503,160 $ 3,574,655 5.95%
FIRE/AMBULANCE
320-0000-422-0302 HOMELAND SECURITY $ 3,000 $ 3,715 $ - $ - $ 3,000 $ 2,578 320-0000-422-0303 FEMA GRANT $ - $ - $ 42,826 $ - $ - $ - 320-0000-422-0308 OES GRANTS $ 135,586 $ 158,236 $ 443,016 $ - $ 335,028 $ 25,000 TOTAL FED/STATE GRANTS $ 138,586 $ 161,951 $ 485,843 $ - $ 338,028 $ 27,578 320-0000-435-0105 AMBULANCE CHARGES $ 4,262,937 $ 4,871,498 $ 1,731,472 $ 1,676,445 $ 1,850,000 $ 1,975,000 17.81% 320-0000-435-0106 FIRE MED $ 19,685 $ 20,180 $ 19,710 $ 20,000 $ 23,635 $ 22,000 10.00% 320-0000-435-0107 GEMT $ - $ 176,085 $ - $ 320,000 $ - $ - -100.00% 320-0000-435-0109 IGT $ 733,264 $ 1,463,085 $ 1,688,919 $ 1,450,000 $ 1,880,071 $ 1,850,000 27.59% TOTAL CHARGES FOR SERVICES $ 5,015,887 $ 6,530,848 $ 3,440,101 $ 3,466,445 $ 3,753,706 $ 3,847,000 10.98% 320-0000-460-0101 HOSPITAL DIST CONTRIBS $ 366,654 $ 171,770 $ - $ 405,000 $ 405,000 $ 405,000 320-0000-462-0100 MISCELLANEOUS $ 37,758 $ 4,215 $ 70,587 $ 15,000 $ 24,300 $ 20,000 33.33% 320-0000-462-0209 ISA REIMBURSEMENT $ 6,895 $ 34,981 $ 18,483 $ 25,000 $ 25,000 $ 25,000 0.00% 320-0000-462-0210 TRAINING OTHER AGENCIES $ - $ 9,188 $ 6,363 $ 5,000 $ 2,000 $ 2,500 -50.00% TOTAL OTHER REVENUE $ 411,306 $ 220,154 $ 95,433 $ 450,000 $ 456,300 $ 452,500 0.56% 320-0000-471-0101 FROM OTHER FUNDS $ - $ 108,963 $ - $ 68,705 $ 68,706 $ 137,064 320-0000-471-0110 FROM GENERAL FUND $ 575,000 $ 350,000 $ 350,000 $ 400,000 $ 400,000 $ 475,000 18.75% 320-0000-471-0111 FROM IMPACT FEE $ - $ - $ - $ - $ - $ - 320-0000-480-0101 CAPITAL CONTRIBUTION $ - $ - $ - $ - $ - $ - 320-0000-480-0102 FROM CALPERS UAL FUND $ 25,685 $ 127,729 $ 100,485 $ 61,395 $ 61,395 $ 91,800 49.52% TOTAL TRANSFERS IN 600,685 $ 586,692 $ 450,485 $ 530,100 $ 530,101 $ 703,864 32.78% TOTAL, FIRE/AMBULANCE $ 6,166,464 $ 7,499,645 $ 4,471,862 $ 4,446,545 $ 5,078,135 $ 5,030,942 13.14% TOTAL FED/STATE GRANTS $ 143,586 $ 166,951 $ 490,843 $ 45,000 $ 439,314 $ 32,578 -27.60% TOTAL CHARGES FOR SERVICES $ 9,542,588 $ 11,989,390 $ 9,154,818 $ 9,322,097 $ 9,705,844 $ 10,276,455 10.24% TOTAL INTEREST $ 11,187 $ 38,489 $ 65,148 $ 29,636 $ 26,886 $ 27,000 -8.89% TOTAL OTHER REVENUE $ 412,468 $ 241,122 $ 112,174 $ 519,217 $ 474,275 $ 657,400 26.61% TOTAL TRANSFERS IN $ 600,685 $ 586,692 $ 450,485 $ 530,100 $ 530,101 $ 703,864 32.78% TOTAL, ENTERPRISE FUNDS $ 10,710,514 $ 13,022,644 $ 10,273,468 $ 10,446,050 $ 11,176,420 $ 11,697,297 11.98% Revenues $ 10,710,514 $ 13,022,644 $ 10,273,468 $ 10,446,050 $ 11,176,420 $ 11,697,297 Expenses $ 12,315,873 $ 15,688,405 $ 11,219,015 $ 10,681,144 $ 11,506,741 $ 11,335,004 $ (2,962,258) $ (2,665,760) $ (945,547) $ (235,094) $ (330,321) $ 362,293
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
ENTERPRISE FUNDS
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES $ 432,457 $ 492,290 $ 496,891 $ 538,547 $ 543,434 $ 578,071 7.34% 318-5100-549-5102 OVERTIME $ 23,445 $ 26,140 $ 29,078 $ 26,000 $ 30,073 $ 29,000 11.54% 318-5100-549-5104 PARTTIME $ 507 $ 2,015 $ 860 $ 3,000 $ - $ - 0.00% 318-5100-549-5121 FICA $ 33,413 $ 36,771 $ 38,134 $ 43,417 $ 43,873 $ 46,441 6.96% 318-5100-549-5122 PERS-UAL $ 50,935 $ 60,373 $ 39,418 $ 59,071 $ 59,071 $ 67,981 15.08% 318-5100-549-5123 PERS-PAYROLL $ (106,294) $ 201,449 $ 117,762 $ 49,201 $ 49,201 $ 53,235 8.20% 318-5100-549-5125 MEDICAL $ 114,266 $ 144,955 $ 156,535 $ 136,846 $ 133,434 $ 148,000 8.15% 318-5100-549-5127 WORKERS COMP $ 21,198 $ 23,740 $ 21,238 $ 22,393 $ 22,393 $ 41,263 84.27% 318-5100-549-5131 EAP $ 199 $ 216 $ 482 $ 209 $ 209 $ 208 -0.48% 318-5100-549-5133 LIFE INSURANCE $ 262 $ 279 $ 284 $ 273 $ 273 $ 297 8.71% TOTAL WAGES & BENEFITS $ 570,389 $ 988,228 $ 900,682 $ 878,957 $ 881,961 $ 964,496 9.73% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE $ 35,232 $ 35,974 $ 38,298 $ 35,669 $ 37,788 $ 40,000 12.14% 318-5100-549-5210 DEPT TOOLS & SUPPLIES $ 16,683 $ 23,599 $ 21,504 $ 18,900 $ 20,786 $ 21,000 11.11% 318-5100-549-5216 COMMUNICATIONS $ 7,613 $ 8,935 $ 9,753 $ 9,779 $ 14,314 $ 14,500 48.28% 318-5100-549-5218 UTILITIES $ 389,827 $ 395,167 $ 441,169 $ 400,000 $ 420,000 $ 365,000 -8.75% 318-5100-549-5222 VEHICLE MAINTENANCE $ 4,062 $ 3,426 $ 4,298 $ 4,000 $ 4,000 $ 4,000 0.00% 318-5100-549-5223 WATER SYSTEM MAINT $ 92,084 $ 90,766 $ 108,116 $ 105,000 $ 120,000 $ 115,000 9.52% 318-5100-549-5224 FUELS $ 18,703 $ 21,805 $ 22,554 $ 21,000 $ 21,000 $ 21,000 0.00% 318-5100-549-5261 LIABILITY INSURANCE $ 26,489 $ 33,878 $ 76,145 $ 54,346 $ 54,346 $ 61,644 13.43% 318-5100-549-5262 PROPERTY INSURANCE $ 8,284 $ 11,843 $ 27,123 $ 24,196 $ 24,196 $ 20,337 -15.95% 318-5100-549-5263 VEHICLE INSURANCE $ 6,364 $ 6,133 $ 7,820 $ 8,019 $ 8,019 $ 9,559 19.20% 318-5100-549-5264 ERMA $ 8,036 $ 8,345 $ 11,984 $ 5,990 $ 5,990 $ 6,156 2.77% 318-5100-549-5265 RISK MGT/RMA ADMIN FEES $ 389 $ 56 $ 1,132 $ 874 $ 874 $ 1,052 20.37% 318-5100-549-5270 PROFESSIONAL SERVICES $ 73,045 $ 107,827 $ 107,366 $ 145,000 $ 145,000 $ 105,000 -27.59% 318-5100-549-5273 SGMA FEES $ 274,402 $ 362,610 $ 373,516 $ 581,600 $ 581,600 $ 491,920 -15.42% 318-5100-549-5291 CONF/MEETINGS/TRAVEL $ 6,446 $ 3,662 $ 5,127 $ 5,000 $ 7,000 $ 7,500 50.00% 318-5100-549-5294 AUDIT $ 26,425 $ 29,741 $ 38,381 $ 58,000 $ 52,519 $ 58,000 0.00% 318-5100-549-5301 DEPRECIATION $ 447,632 $ 674,641 $ 673,514 $ - $ - $ - 318-5100-549-5501 TRANSFER OUT-OVERHEAD $ 190,503 $ 180,078 $ 200,000 $ 236,939 $ 236,939 $ 210,159 -11.30% 318-5100-549-5502 INTEREST EXPENSE $ - $ - $ 3,327 $ -
318-5100-549-5505 TRANSFER TO OTHER FUNDS $ - $ 2,500,000 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 1,646,709 $ 4,498,486 $ 2,171,127 $ 1,714,311 $ 1,754,371 $ 1,551,827 -9.48% 318-5100-549-5601 WATER IMP BOND PYMNTS 1991 $ 2,025 $ - $ - $ - $ - $ - 318-5100-549-5602 SAFE DRINK WATER BOND 1992 $ 3,950 $ 1,383 $ - $ - $ - $ - 318-5100-549-5605 CIEDB WATER IMP LOAN $ 56,816 $ 49,463 $ 48,406 $ 46,102 $ 46,102 $ 42,316 -8.21% 318-5100-549-5606 CAPITAL LEASE-WATER METERS $ 9,133 $ (6,590) $ - $ - $ - $ - 318-5100-549-5607 SOLAR EQUIPMENT INTEREST $ - $ - $ - $ - $ 109,319 $ 108,384 318-5100-549-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ - $ - $ 79,100 TOTAL DEBT SERVICE $ 71,925 $ 44,256 $ 48,406 $ 46,102 $ 155,421 $ 229,799 398.46% 318-5100-549-5701 CAPITAL OUTLAY $ 59,806 $ 48,084 $ 131,909 $ - $ 66,473 $ - 318-5100-549-5702 WATER METERS $ 16,000 $ - $ 27,377 $ 45,000 $ 45,000 $ - -100.00% 318-5100-549-5703 WATER METERS-GOVT CAPITAL $ 1,110 $ (1,100) $ - $ - $ - $ - 318-5100-549-5704 SGMA PROJECTS $ - $ - $ 330,286 $ 83,124 $ 83,124 $ 100,000 318-5100-549-5708 COMPUTER REPLACEMENTS $ 2,360 $ 1,004 $ 2,728 $ - $ - $ - 318-5100-549-5719 FORD F-150 TRUCK $ - $ - $ - $ - $ - $ - 318-5100-549-5720 ANNUAL WELL MAINTENANCE $ 18,303 $ 9,942 $ 56,357 $ - $ - $ 40,000 318-5100-549-5730 WATER CONSERVATION $ 19,646 $ 60,344 $ 44,884 $ 15,000 $ 15,000 $ - -100.00% 318-5100-549-5771 CHLORINATION EQUIPMENT $ - $ - $ - $ - $ - $ - 318-5100-549-5773 WELL #13 TREATMENT FACILITY $ - $ 1,384 $ - $ - $ - $ - 318-5100-549-5775 WATER MAIN (15th & 16th Ave, Draper) $ - $ - $ - $ 149,000 $ 149,000 $ - 318-5100-549-5776 HYDRANT REPLACEMENTS $ - $ - $ - $ 20,000 $ 20,000 $ - 318-5100-549-5778 UPDATE FLOW METERS AT WELLS $ - $ - $ - $ 25,000 $ 25,000 $ - TOTAL CAPITAL OUTLAY $ 117,226 $ 119,658 $ 593,542 $ 337,124 $ 403,597 $ 140,000 -58.47% TOTAL, WATER 2,406,249 5,650,627 3,713,757 2,976,495 3,195,350 2,886,122 -3.04%
SOLID WASTE
319-9100-549-5101 SALARIES $ 180,912 $ 183,887 $ 187,048 $ 198,137 $ 198,431 $ 205,383 3.66% 319-9100-549-5102 OVERTIME $ 1,161 $ 539 $ 1,379 $ 750 $ 179 $ 250 319-9100-549-5121 FICA $ 13,291 $ 13,090 $ 13,613 $ 15,215 $ 15,194 $ 15,731 3.39% 319-9100-549-5122 PERS-UAL $ 22,373 $ 21,145 $ 14,412 $ 21,733 $ 21,733 $ 24,153 11.14% 319-9100-549-5123 PERS-PAYROLL $ (53,987) $ 51,202 $ 49,459 $ 19,301 $ 19,301 $ 20,205 4.68% 319-9100-549-5125 MEDICAL $ 43,348 $ 53,080 $ 66,379 $ 50,057 $ 50,057 $ 57,000 13.87% 319-9100-549-5127 WORKERS COMP $ 1,837 $ 2,057 $ 1,841 $ 2,012 $ 2,012 $ 2,357 17.15% 319-9100-549-5131 EAP $ 197 $ 200 $ 257 $ 237 $ 237 $ 286 20.68% 319-9100-549-5133 LIFE INSURANCE $ 97 $ 93 $ 93 $ 95 $ 95 $ 95 0.34% 319-9100-549-5140 AUTO ALLOWANCE $ - $ 208 $ 288 $ 300 $ 300 $ 300 0.00% TOTAL WAGES & BENEFITS $ 209,230 $ 325,500 $ 334,769 $ 307,837 $ 307,539 $ 325,760 5.82% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE $ 37,338 $ 32,963 $ 38,123 $ 33,000 $ 33,000 $ 33,000 0.00% 319-9100-549-5210 DEPT TOOLS & SUPPLIES $ 3,941 $ 7,538 $ 6,751 $ 8,000 $ 8,000 $ 8,000 0.00% 319-9100-549-5214 PRINTING & ADVERTISING $ - $ - $ - $ 5,000 $ 5,000 -100.00% 319-9100-549-5216 COMMUNICATIONS $ 3,825 $ 5,721 $ 6,462 $ 6,400 $ 8,206 $ 825 -87.11% 319-9100-549-5218 UTILITIES $ 2,255 $ 2,397 $ 3,158 $ 3,000 $ 3,000 $ 3,000 0.00%
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
ENTERPRISE FUNDS
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
ENTERPRISE FUNDS
319-9100-549-5261 LIABILITY INSURANCE $ 25,516 $ 30,611 $ 39,868 $ 60,235 $ 60,235 $ 81,954 36.06% 319-9100-549-5262 PROPERTY INSURANCE $ 7,981 $ 10,702 $ 14,203 $ 26,821 $ 26,821 $ 27,036 0.80% 319-9100-549-5264 ERMA $ 7,741 $ 7,539 $ 6,274 $ 6,638 $ 6,638 $ 8,185 23.31% 319-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 375 $ 51 $ 592 $ 969 $ 969 $ 1,401 44.58% 319-9100-549-5270 PROFESSIONAL SERVICES $ 31,165 $ 36,481 $ 44,502 $ 40,000 $ 40,000 $ 40,000 0.00% 319-9100-549-5271 PROF SERV-REFUSE $ 1,388,277 $ 1,766,287 $ 2,065,029 $ 2,140,000 $ 2,130,363 $ 2,209,548 3.25% 319-9100-549-5272 PROF SERV-ST SWEEPING $ 214,621 $ 274,695 $ 313,074 $ 306,000 $ 315,000 $ 306,000 0.00% 319-9100-549-5285 FRANCHISE FEES $ 105,190 $ 126,459 $ 130,250 $ 132,296 $ 132,085 $ 132,085 -0.16% 319-9100-549-5294 AUDIT $ 14,798 $ 16,805 $ 21,493 $ 32,480 $ 29,209 $ 32,760 0.86% 319-9100-549-5501 TRANSFER OUT-OVERHEAD $ - $ - $ 165,575 $ 202,282 $ 202,282 $ 232,082 14.73% TOTAL MAINTENANCE & OPERATIONS $ 1,843,022 $ 2,318,248 $ 2,855,352 $ 3,003,121 $ 3,000,808 $ 3,115,876 3.75% 319-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 319-9100-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 45,000 $ 35,000 $ 16,000 TOTAL, SOLID WASTE $ 2,052,252 $ 2,643,749 $ 3,190,121 $ 3,355,958 $ 3,343,346 $ 3,457,636 3.03%
AMBULANCE
320-6100-539-5101 SALARIES/FT $ 886,336 $ 839,977 $ 726,463 $ 1,024,790 $ 1,151,448 $ 1,224,342 19.47% 320-6100-539-5102 OVERTIME/FT $ 232,298 $ 263,216 $ 224,819 $ - $ - $ - 0.00% 320-6100-539-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ - $ 175,000 $ 190,000 $ 200,000 14.29% 320-6100-539-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ - $ 15,000 $ - $ 1,000 -93.33% 320-6100-539-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ - $ 20,000 $ 11,352 $ 15,000 -25.00% 320-6100-539-5113 OVERTIME PUB ED $ - $ - $ - $ 6,000 $ 3,964 $ 7,500 25.00% 320-6100-539-5105 RESERVE OFFICERS $ 7,688 $ 22,852 $ 71,661 $ 100,000 $ 50,000 $ 55,000 -45.00% 320-6100-539-5121 FICA $ 79,273 $ 84,212 $ 78,241 $ 102,570 $ 107,617 $ 114,967 12.09% 320-6100-539-5122 PERS-UAL $ 72,410 $ 107,293 $ 62,556 $ 112,406 $ 112,406 $ 143,982 28.09% 320-6100-539-5123 PERS-PAYROLL $ 81,053 $ 22,192 $ 107,272 $ 136,546 $ 136,546 $ 166,916 22.24% 320-6100-539-5125 MEDICAL $ 86,267 $ 109,159 $ 107,962 $ 140,815 $ 118,000 $ 130,000 -7.68% 320-6100-539-5127 WORKERS COMP $ 81,370 $ 90,300 $ 122,542 $ 167,460 $ 167,460 $ 181,853 8.59% 320-6100-539-5129 UNIFORM ALLOWANCE $ 11,160 $ 9,972 $ 8,980 $ 13,440 $ 12,000 $ 12,000 -10.71% 320-6100-539-5131 EAP $ 374 $ 476 $ 364 $ 262 $ 262 $ 268 2.29% 320-6100-549-5133 LIFE INSURANCE $ 354 $ 300 $ 309 $ 468 $ 468 $ 468 0.00% TOTAL WAGES & BENEFITS $ 1,538,582 $ 1,549,948 $ 1,511,169 $ 2,014,757 $ 2,061,524 $ 2,253,296 11.84% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE $ 2,939 $ 9,249 $ 7,440 $ 9,500 $ 9,500 $ 9,500 0.00% 320-6100-539-5204 SPEC DEPT/LAUNDRY $ 6,169 $ 9,723 $ 14,878 $ 15,000 $ 15,000 $ 15,000 0.00% 320-6100-539-5210 DEPT TOOLS & SUPPLIES $ 71,410 $ 56,487 $ 55,528 $ 55,000 $ 60,000 $ 55,000 0.00% 320-6100-539-5211 PRINTING & ADVERTISING $ 4,726 $ 3,206 $ 1,602 $ 7,500 $ 6,000 $ 7,500 0.00% 320-6100-539-5215 INSURANCE $ 1,205 $ (1,205) $ - $ - $ - $ - 320-6100-539-5216 COMMUNICATIONS $ 10,132 $ 8,892 $ 27,177 $ 22,500 $ 22,500 $ 22,500 0.00% 320-6100-539-5222 VEHICLE MAINTENANCE $ 25,233 $ 23,093 $ 27,628 $ 40,000 $ 65,000 $ 55,000 37.50% 320-6100-539-5224 FUELS $ 39,780 $ 37,252 $ 25,123 $ 38,000 $ 35,000 $ 38,000 0.00% 320-6100-539-5225 OFFICE EQUIP MAINT $ 1,168 $ 6,050 $ 3,803 $ 4,500 $ 4,500 $ 4,500 0.00% 320-6100-539-5226 EQUIPMENT MAINTENANCE $ 5,848 $ 12,277 $ - $ 12,000 $ 10,000 $ 10,000 -16.67% 320-6100-539-5250 A/R WRITE OFF $ 2,617,002 $ 3,666,312 $ - $ - $ - $ - 320-6100-539-5261 LIABILITY INSURANCE $ 49,597 $ 74,886 $ 58,042 $ 68,471 $ 68,471 $ 79,380 15.93% 320-6100-539-5262 PROPERTY INSURANCE $ 15,510 $ 26,177 $ 20,445 $ 30,486 $ 30,486 $ 26,189 -14.09% 320-6100-539-5263 VEHICLE INSURANCE $ 5,346 $ 5,151 $ 4,438 $ 6,415 $ 6,415 $ 7,647 19.20% 320-6100-539-5264 ERMA $ 15,047 $ 18,444 $ 9,137 $ 7,548 $ 7,548 $ 7,927 5.02% 320-6100-539-5265 RISK MGT/RMA ADMIN FEES $ 728 $ 124 $ 903 $ 1,100 $ 1,100 $ 1,355 23.18% 320-6100-539-5266 UNEMPLOYMENT INS LIABILITY $ 326 $ - $ - $ - $ - $ - 320-6100-539-5270 PROFESSIONAL SERVICES $ 197,246 $ 109,932 $ 138,882 $ 125,000 $ 240,000 $ 180,000 44.00% 320-6100-539-5291 CONF/MEETINGS/TRAVEL $ 2,895 $ 7,641 $ 8,264 $ 5,000 $ 6,000 $ 6,500 30.00% 320-6100-539-5292 MEMBERSHIPDUES $ 2,789 $ 5,048 $ 1,357 $ 2,500 $ 1,500 $ 2,000 -20.00% 320-6100-539-5296 TRAINING & EDUCATION $ 15,383 $ 10,596 $ 4,370 $ 20,000 $ 20,000 $ 20,000 0.00% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE $ 84,080 $ 60,079 $ 38,211 $ 160,000 $ 196,189 $ 160,000 0.00% 320-6100-539-5299 IGT EXPENSE $ 323,049 $ 636,342 $ 696,275 $ 500,000 $ 734,300 $ 800,000 60.00% 320-6100-539-5301 DEPRECIATION $ 277,292 $ 253,233 $ 182,777 $ - $ - $ - 320-6100-539-5340 MISCELLANEOUS EXPENSE $ - $ 7,726 $ 4,952 $ 5,000 $ 5,000 $ 5,000 0.00% 320-6100-539-5341 COVID-19 $ - $ 402 $ - $ - $ - $ -
320-6100-539-5555 GAINLOSS ON DISPOSAL OF ASSET $ 4,439 $ - $ 640,816 $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 3,779,339 $ 5,047,117 $ 1,972,049 $ 1,135,520 $ 1,544,509 $ 1,512,998 33.24% 320-6100-539-5614 FIRE STATION BOND PMTS $ 60,288 $ 56,388 $ 52,372 $ 48,638 $ 48,638 $ 48,638 0.00% TOTAL DEBT SERVICE $ 60,288 $ 56,388 $ 52,372 $ 48,638 $ 48,638 $ 48,638 0.00% 320-6100-539-5701 CAPITAL OUTLAY $ - $ - $ - $ 28,000 $ 28,000 $ 30,000 320-6100-539-5723 NEW AMBULANCE $ (7,601) $ (84,890) $ 25,248 $ 100,000 $ 100,000 $ 150,000 TOTAL CAPITAL OUTLAY $ (7,601) $ (84,890) $ 25,248 $ 128,000 $ 128,000 $ 180,000 320-6100-539-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, AMBULANCE $ 5,370,608 $ 6,568,563 $ 3,560,838 $ 3,326,915 $ 3,782,671 $ 3,994,932 20.08% FIRE
320-6200-539-5101 SALARIES/FT $ 320,424 $ 241,950 $ 223,719 $ 304,214 $ 313,288 $ 337,049 10.79% 320-6200-539-5102 OVERTIME/FT $ 90,339 $ 70,457 $ 61,923 $ - $ - $ - 320-6200-539-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ - $ 69,000 $ 50,000 $ 50,000 -27.54% FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
ENTERPRISE FUNDS
320-6200-539-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ - $ 6,700 $ 117,000 $ 1,000 -85.07% 320-6200-539-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ - $ 8,100 $ 18,000 $ 15,000 85.19% 320-6200-539-5113 OVERTIME PUB ED $ - $ - $ - $ 6,200 $ 12,000 $ 10,000 61.29% 320-6200-539-5105 RESERVE OFFICERS $ 3,455 $ 24,295 $ 40,521 $ - $ - $ - 320-6200-539-5121 FICA $ 30,864 $ 24,511 $ 24,518 $ 30,157 $ 39,037 $ 31,598 4.78% 320-6200-539-5122 PERS-UAL $ 28,159 $ 41,726 $ 16,641 $ 33,368 $ 33,386 $ 39,637 18.79% 320-6200-539-5123 PERS-PAYROLL $ 40,322 $ 27,552 $ 25,997 $ 40,632 $ 40,632 $ 46,380 14.15% 320-6200-539-5125 MEDICAL $ 33,975 $ 32,972 $ 36,079 $ 43,739 $ 43,739 $ 61,378 40.33% 320-6200-539-5127 WORKERS COMP $ 31,643 $ 35,437 $ 34,509 $ 43,698 $ 43,698 $ 36,729 -15.95% 320-6200-539-5129 UNIFORM ALLOWANCE $ 4,340 $ 3,207 $ 2,520 $ 7,875 $ 2,000 $ 2,000 -74.60% 320-6200-539-5131 EAP $ 61 $ 59 $ 83 $ 69 $ 69 $ 77 11.59% 320-6200-549-5133 LIFE INSURANCE $ 137 $ 77 $ 88 $ 108 $ 108 $ 125 16.00% TOTAL WAGES & BENEFITS $ 583,719 $ 502,243 $ 466,598 $ 593,860 $ 712,957 $ 630,974 6.25% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE $ 8,640 $ 9,909 $ 7,583 $ 6,500 $ 6,500 $ 6,500 0.00% 320-6200-539-5210 DEPT TOOLS & SUPPLIES $ 21,923 $ 50,319 $ 29,935 $ 39,000 $ 39,000 $ 40,000 2.56% 320-6200-539-5211 RESERVE UNIFORMS $ 9,285 $ 11,980 $ 10,113 $ 10,000 $ 7,000 $ 7,000 -30.00% 320-6200-539-5214 PRINTING & ADVERTISING $ - $ 2,078 $ 2,725 $ 5,000 $ 5,000 $ 5,000 0.00% 320-6200-539-5216 COMMUNICATIONS $ 10,332 $ 21,437 $ 16,480 $ 25,000 $ 25,000 $ 25,000 0.00% 320-6200-539-5218 UTILITIES $ 40,166 $ 37,280 $ 32,589 $ 43,000 $ 55,000 $ 59,000 37.21% 320-6200-539-5222 VEHICLE MAINTENANCE $ 20,487 $ 43,396 $ 47,412 $ 45,000 $ 85,500 $ 60,000 33.33% 320-6200-539-5224 FUELS $ 14,500 $ 28,291 $ 23,321 $ 25,000 $ 25,000 $ 25,000 0.00% 320-6200-539-5226 EQUIPMENT MAINTENANCE $ 9,928 $ 12,303 $ 6,837 $ 12,000 $ 12,000 $ 12,000 0.00% 320-6200-539-5261 LIABILITY INSURANCE $ 8,065 $ 9,245 $ 13,114 $ 18,136 $ 18,136 $ 22,942 26.50% 320-6200-539-5262 PROPERTY INSURANCE $ 2,522 $ 3,232 $ 4,671 $ 8,075 $ 8,075 $ 7,569 -6.27% 320-6200-539-5263 VEHICLE INSURANCE $ 2,079 $ 2,003 $ 5,130 $ 6,415 $ 6,415 $ 7,647 19.20% 320-6200-539-5264 ERMA $ 2,447 $ 2,277 $ 2,064 $ 2,000 $ 2,000 $ 2,291 14.55% 320-6200-539-5265 RISK MGT/RMA ADMIN FEES $ 118 $ 15 $ 195 $ 291 $ 291 $ 391 34.36% 320-6200-539-5270 PROFESSIONAL SERVICES $ 23,090 $ 38,629 $ 51,020 $ 45,000 $ 48,000 $ 50,000 11.11% 320-6200-539-5291 CONF/MEETINGS/TRAVEL $ 4,574 $ 6,184 $ 8,096 $ 8,000 $ 12,000 $ 12,000 50.00% 320-6200-539-5292 MEMBERSHIPS/DUES $ 6,833 $ 7,131 $ 6,667 $ 7,000 $ 2,000 $ 3,000 -57.14% 320-6200-539-5296 TRAINING & EDUCATION $ 9,249 $ 9,290 $ 11,120 $ 10,000 $ 7,500 $ 7,500 -25.00% 320-6200-539-5324 FIRE PREVENTION $ 4,873 $ 6,970 $ 5,547 $ 7,500 $ 3,000 $ 7,500 0.00% 320-6200-539-5340 MISCELLANEOUS EXPENSE $ 946 $ - $ 2,937 $ 5,000 $ 5,000 $ 5,000 320-6200-539-5341 COVID-19 $ 975 $ - $ - $ - $ - $ -
TOTAL MAINTENANCE & OPERATIONS $ 201,192 $ 301,968 $ 287,557 $ 327,917 $ 372,417 $ 365,340 11.41% 320-6200-539-5701 CAPITAL OUTLAY $ 15,000 $ 21,255 $ 144 $ 100,000 $ 100,000 320-6200-539-5727 FIRE STATION #1/#2 FURNITURE $ - $ - $ - $ - $ - $ - 320-6200-539-5768 FD CHIEF'S VEHICLE REPLACEMT $ - $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 15,000 $ 21,255 $ 144 $ 100,000 $ 100,000 $ - 0.00% TOTAL, FIRE $ 799,911 $ 825,466 $ 754,299 $ 1,021,777 $ 1,185,374 $ 996,314 -2.49% TOTAL WAGES & BENEFITS $ 2,901,920 $ 3,365,919 $ 3,213,218 $ 3,795,411 $ 3,963,980 $ 4,174,525 9.99% TOTAL MAINTENANCE & OPERATIONS $ 7,470,262 $ 9,665,819 $ 7,286,085 $ 6,180,870 $ 6,672,104 $ 6,546,041 5.91% TOTAL DEBT SERVICE $ 132,212 $ 100,643 $ 100,777 $ 94,740 $ 204,059 $ 278,437 193.90% TOTAL CAPITAL OUTLAY $ 124,625 $ 56,023 $ 618,934 $ 610,124 $ 666,597 $ 336,000 -44.93% TOTAL TRANSFERS OUT $ - $ 2,500,000 $ - $ - $ - $ -
TOTAL, ALL ENTERPRISE FUNDS $ 10,629,020 $ 15,688,405 $ 11,219,015 $ 10,681,144 $ 11,506,741 $ 11,335,004 6.12% Revenues $ 10,710,514 $ 13,022,644 $ 10,273,468 $ 10,446,050 $ 11,176,420 $ 11,697,297 11.98% Expenses $ 10,629,020 $ 15,688,405 $ 11,219,015 $ 10,681,144 $ 11,506,741 $ 11,335,004 6.12% $ 81,494 $ (2,665,760) $ (945,547) $ (235,094) $ (330,321) $ 362,293 -254.11%
WATER SYSTEM
Water System FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Water Sales $ 2,414,765 $ 2,406,659 $ 2,428,607 $ 2,461,787 $ 2,479,615 $ 2,794,800 13.53% Meter Project $ (214) $ 10 $ - $ - $ - $ -
Penalty Charges $ 79,627 $ 88,299 $ 65,106 $ 65,000 $ 70,648 $ 65,000 0.00% Interest $ 11,187 $ 38,489 $ 65,148 $ 29,636 $ 26,886 $ 27,000 -8.89% Water Mains $ - $ - $ - $ - $ - $ -
Fire Hydrants $ - $ - $ - $ - $ - $ -
Repayment for Fiber Optic Loan $ - $ - $ - $ - $ - $ -
Miscellaneous $ 1,162 $ 4,575 $ 590 $ - $ 1,467 $ 187,484 Transfer from other Funds-LLMD Assessments $ - $ 16,393 $ 16,151 $ 69,217 $ 16,508 $ 17,416 Water Arrearages Grant $ 14,489 $ - $ - $ - $ - $ -
TOTAL REVENUES $ 2,521,016 $ 2,554,425 $ 2,575,601 $ 2,625,640 $ 2,595,125 $ 3,091,700 17.75%
EXPENDITURES
Wages and Benefits $ 570,389 $ 988,228 $ 900,682 $ 878,957 $ 881,961 $ 964,496 9.73% Maintenance and Operation $ 1,646,709 $ 1,998,486 $ 2,171,127 $ 1,714,311 $ 1,754,371 $ 1,551,827 -9.48% Debt Service $ 71,925 $ 44,256 $ 48,406 $ 46,102 $ 155,421 $ 229,799 398.46% Capital Outlay $ 117,226 $ 119,658 $ 593,542 $ 337,124 $ 403,597 $ 140,000 -58.47% Transfers Out $ - $ 2,500,000 $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,406,249 $ 5,650,627 $ 3,713,757 $ 2,976,495 $ 3,195,350 $ 2,886,122 -3.04% Net Revenue/(Expenditures) $ 114,767 $ (3,096,202) $ (1,138,156) $ (350,855) $ (600,225) $ 205,578 -158.59% Changes in Fund Balance $ (1,932) $ 16,391
Net Increase/(Decrease) in Fund Balance $ 112,835 $ (3,079,811) $ (1,138,156) $ (350,855) $ (600,225) $ 205,578 -158.59% Beginning Fund Balance July 1 $ 10,837,213 $ 10,950,047 $ 7,853,844 $ 6,695,454 $ 6,695,454 $ 6,095,228 -8.96% Ending Fund Balance June 30 $ 10,950,047 $ 7,870,236 $ 6,715,689 $ 6,344,599 $ 6,095,228 $ 6,300,806 -0.69% Adjustment to Fund Balance $ - $ (16,392) $ (20,235) $ - $ - $ - Adjusted Ending Fund Balance $ 10,950,047 $ 7,853,844 $ 6,695,454 $ 6,344,599 $ 6,095,228 $ 6,300,806 -0.69% $500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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. 33%
54%
8% 5% 0%
EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Transfers Out
97%
2%
REVENUES
Water Sales
Meter Project
Penalty Charges
Other Revenues
SOLID WASTE
SOLID WASTE FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Recyling Bev Cont $ 5,000 $ 5,000 $ 5,000 $ 45,000 $ 5,000 $ 5,000 -88.89% Refuse Charges $ 1,609,864 $ 2,267,937 $ 2,456,403 $ 2,564,210 $ 2,731,477 $ 2,780,126 8.42% Recycling Charges $ 218,737 $ 338,066 $ 373,234 $ 385,367 $ 356,913 $ 376,543 -2.29% Street Sweeping Charges $ 142,272 $ 294,990 $ 331,756 $ 343,288 $ 350,223 $ 369,485 7.63% Refuse Penalty $ 39,640 $ 49,448 $ 46,639 $ 28,000 $ 46,897 $ 35,000 25.00% Recycling Penalty $ 4,281 $ 6,403 $ 5,739 $ 4,000 $ 5,409 $ 4,000 0.00% Street Sweeping Penalty $ 3,240 $ 6,731 $ 7,235 $ 4,000 $ 7,241 $ 4,500 12.50% PM 10 Credits $ - $ - $ - $ - $ - $ -
Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 2,023,034 $ 2,968,574 $ 3,226,005 $ 3,373,865 $ 3,503,160 $ 3,574,655 5.95%
EXPENDITURES
Wages and Benefits $ 209,230 $ 325,500 $ 334,769 $ 307,837 $ 307,539 $ 325,760 5.82% Maintenance and Operation $ 1,843,022 $ 2,318,248 $ 2,855,352 $ 3,003,121 $ 3,000,808 $ 3,115,876 3.75% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 45,000 $ 35,000 $ 16,000 0.00% Transfers Out $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,052,252 $ 2,643,749 $ 3,190,121 $ 3,355,958 $ 3,343,346 $ 3,457,636 3.03% Net Revenue/(Expenditures) $ (29,218) $ 324,826 $ 35,884 $ 17,907 $ 159,814 $ 117,019 85% Changes in Fund Balance $ (1)
Net Increase/(Decrease) in Fund Balance $ (29,218) $ 324,826 $ 35,883 $ 17,907 $ 159,814 $ 117,019 553.47% Beginning Fund Balance July 1 $ (741,698) $ (770,916) $ (446,090) $ (410,208) $ (410,208) $ (250,394) -38.96% Ending Fund Balance June 30 $ (770,916) $ (446,090) $ (410,208) $ (392,300) $ (250,394) $ (133,375) -66.00% Adjustment to Fund Balance
Adjusted Ending Fund Balance $ (770,916) $ (446,090) $ (410,208) $ (392,300) $ (250,394) $ (133,375) -66.00% $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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
0%
78%
11%
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Homeland Security $ 3,000 $ 3,715 $ - $ - $ 3,000 $ 2,578 0.00% FEMA Grant $ - $ - $ 42,826 $ - $ - $ -
OES Grant $ 135,586 $ 158,236 $ 443,016 $ - $ 335,028 $ 25,000 0.00% Ambulance Charges $ 4,262,937 $ 4,871,498 $ 1,731,472 $ 1,676,445 $ 1,850,000 $ 1,975,000 17.81% Fire Med $ 19,685 $ 20,180 $ 19,710 $ 20,000 $ 23,635 $ 22,000 10.00% GEMT $ - $ 176,085 $ - $ 320,000 $ - $ - -100.00%
IGT $ 733,264 $ 1,463,085 $ 1,688,919 $ 1,450,000 $ 1,880,071 $ 1,850,000 27.59% Miscellaneous $ 44,652 $ 48,384 $ 95,433 $ 15,000 $ 26,300 $ 452,500 2916.67% Hospital District Contribution $ 366,654 $ 171,770 $ - $ 405,000 $ 405,000 $ - From Other Funds $ 25,685 $ 236,692 $ 100,485 $ 68,705 $ 68,706 $ 228,864 From General Fund $ 575,000 $ 350,000 $ 350,000 $ 400,000 $ 400,000 $ 475,000 18.75% TOTAL REVENUES $ 6,166,464 $ 7,499,645 $ 4,471,862 $ 4,355,150 $ 4,991,740 $ 5,030,942 15.52%
EXPENDITURES
Wages and Benefits $ 2,122,302 $ 2,052,191 $ 1,977,767 $ 2,608,617 $ 2,774,481 $ 2,884,270 10.57% Maintenance and Operation $ 3,980,531 $ 5,349,085 $ 2,259,606 $ 1,463,437 $ 1,916,926 $ 1,878,338 28.35% Debt Service $ 60,288 $ 56,388 $ 52,372 $ 48,638 $ 48,638 $ 48,638 0.00% Capital Outlay $ 7,400 $ (63,635) $ 25,392 $ 228,000 $ 228,000 $ 180,000 -21.05% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 6,170,519 $ 7,394,029 $ 4,315,137 $ 4,348,692 $ 4,968,044 $ 4,991,246 14.78% Net Revenue/(Expenditures) $ (4,055) $ 105,616 $ 156,725 $ 6,459 $ 23,696 $ 39,697 514.64% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (4,055) $ 105,616 $ 156,725 $ 6,459 $ 23,696 $ 39,697 514.64% Beginning Fund Balance July 1 $ 1,873 $ 157,715 $ 228,919 $ 496,595 $ 496,595 $ 520,290 4.77% Ending Fund Balance June 30 $ (2,182) $ 263,331 $ 385,644 $ 503,053 $ 520,290 $ 559,987 11.32% Adjustment to Fund Balance $ 159,897 $ (34,412) $ 110,951 $ - $ - $ - Adjusted Ending Fund Balance $ 157,715 $ 228,919 $ 496,595 $ 503,053 $ 520,290 $ 559,987 11.32% $1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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. 58%
38%
EXPENSE 1%3%
Wages and Benefits
Maintenance and
Operation
Debt Service
Capital Outlay
43%
1%
41%
5%
REVENUE 10%
AMBULANCE CHARGES
FIRE MED
IGT
FROM OTHER FUNDS
FROM GENERAL FUND
Senior
Pool Center Total
Actual Fund Balance, June 30, 2024 (156,676) (353,780) (510,456) Estimated Beginning Fund Balance, June 30, 2025 (180,880) (335,573) (516,452) Revenues:
Charges for Service 59,000 55,000 114,000
JPA Reimbursements 105,000 - 105,000
Contributions - 18,000 18,000
CARES ACT COVID - - -
Grants - 20,000 20,000
Transfers In From Other Funds 140,000 140,000 280,000
Total Revenues $ 304,000 $ 233,000 $ 537,000
Expenses: Wages and Benefits 102,095 143,714 245,808
Office Supplies 400 - 400
Department Tools and Supplies 55,000 61,000 116,000
Concession Stand Supplies 6,000 - 6,000
Utilities/Communications 38,000 19,000 57,000
Equipment Maintenance 8,000 - 8,000
Kitchen Remodel - -
Professional Services 45,000 2,500 47,500
Insurance 8,818 6,389 15,207
Capital Outlay 37,000 - 37,000
Total Expenses 300,313 232,603 532,915
Projected Net Result 3,687 397 4,085
Projected Ending Fund Balance, June 30, 2026 $ (177,192) $ (335,175) $ (512,367)
CITY OF KINGSBURG
Summary of Recreation Funds
2025-26 Fiscal Year Budget
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-0000-433-0201 PUBLIC SWIMMING $ 8,196 $ 5,769 $ 5,469 $ 7,500 $ 5,500 $ 6,000 -20.00% 021-0000-433-0202 RED CROSS LESSONS $ 10,800 $ 23,165 $ 27,853 $ 17,500 $ 20,000 $ 25,000 42.86% 021-0000-433-0203 LAP SWIMMING $ 4,625 $ 4,909 $ 4,656 $ 2,500 $ 2,500 $ 2,500 0.00% 021-0000-433-0204 GROUP RENTALS $ 13,860 $ 9,780 $ 14,660 $ 15,000 $ 15,000 $ 15,000 0.00% 021-0000-433-0206 CONCESSION STAND SALES $ 6,329 $ 9,010 $ 6,868 $ 6,000 $ 7,000 $ 6,500 8.33% 021-0000-433-0207 AQUA AEROBICS $ 5,583 $ 3,401 $ 5,523 $ 4,000 $ 4,000 $ 4,000 0.00% 021-0000-463-0201 POOL REIMB $ 79,738 $ 94,752 $ 45,513 $ 93,400 $ 118,389 $ 105,000 12.42% Sub-Total $ 129,131 $ 150,785 $ 110,541 $ 145,900 $ 172,389 $ 164,000 12.41% 021-0000-471-0110 FROM GENERAL FUND $ 110,000 $ 120,000 $ 148,000 $ 148,000 $ 148,000 $ 140,000 -5.41% TOTAL, POOL $ 239,131 $ 270,785 $ 258,541 $ 293,900 $ 320,389 $ 304,000 3.44%
SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION $ 28,122 $ 37,436 $ 24,737 $ 55,000 $ 58,545 $ 55,000 0.00% 022-0000-461-0101 LUNCH CONTRIBUTIONS $ 12,814 $ 5,748 $ 8,861 $ 5,000 $ 12,000 $ 18,000 260.00% 022-0000-461-0105 SENIOR CENTER DONATIONS $ - $ - $ - $ - $ 20,000 $ 20,000 Sub-Total $ 40,936 $ 43,184 $ 33,598 $ 60,000 $ 90,545 $ 93,000 022-0000-462-0110 SJVAP Public Benefit Grant $ - $ 1,785 $ - $ - $ - $ - 022-0000-462-0130 KITCHEN REMODEL GRANT $ - $ - $ - $ - $ 220,728 $ - 022-0000-471-0110 FROM GENERAL FUND $ 55,000 $ 65,000 $ 100,000 $ 100,000 $ 100,000 $ 140,000 40.00% TOTAL, SENIOR CENTER $ 95,936 $ 109,969 $ 133,598 $ 160,000 $ 411,273 $ 233,000 45.63% TOTAL, RECREATION FUNDS $ 335,066 $ 380,754 $ 392,140 $ 453,900 $ 731,662 $ 537,000 18.31% Revenues $ 335,066 $ 380,754 $ 392,140 $ 453,900 $ 731,662 $ 537,000 18.31% Expenses $ 458,362 $ 485,399 $ 539,553 $ 452,760 $ 737,659 $ 532,915 17.70% $ (123,296) $ (104,645) $ (147,413) $ 1,140 $ (5,996) $ 4,085
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-9100-529-5108 LIFEGUARDS $ 103,820 $ 91,163 $ 71,348 $ 75,606 $ 75,606 $ 82,525 9.15% 021-9100-529-5111 AQUA AEROBICS $ 3,138 $ 2,376 $ 6,888 $ 4,750 $ 5,273 $ 5,273 11.01% 021-9100-529-5121 FICA $ 8,177 $ 7,156 $ 5,981 $ 6,147 $ 6,187 $ 6,717 9.27% 021-9100-529-5127 WORKERS COMP $ 5,886 $ 6,592 $ 5,897 $ 6,446 $ 6,446 $ 7,559 17.27% 021-9100-529-5131 EAP $ 20 $ 20 $ 22 $ 19 $ 19 $ 21 10.53% TOTAL WAGES & BENEFITS $ 121,041 107,307$ $ 90,136 $ 92,968 $ 93,531 $ 102,095 9.82% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE $ 393 $ 642 $ 77 $ 400 $ 400 $ 400 0.00% 021-9100-529-5210 DEPT TOOLS & SUPPLIES $ 41,369 $ 37,992 $ 58,233 $ 36,500 $ 52,521 $ 55,000 50.68% 021-9100-529-5213 CONCESSION STAND SUPPLIES $ 2,865 $ 8,088 $ 5,539 $ 5,500 $ 6,000 $ 6,000 9.09% 021-9100-529-5216 COMMUNICATIONS $ 983 $ 1,161 $ 825 $ 1,050 $ 2,940 $ 3,000 185.71% 021-9100-529-5218 UTILITIES $ 47,036 $ 48,359 $ 34,862 $ 40,000 $ 33,000 $ 35,000 -12.50% 021-9100-529-5226 EQUIPMENT MAINTENANCE $ 2,901 $ 16,261 $ 8,421 $ 7,000 $ 9,900 $ 8,000 14.29% 021-9100-529-5261 LIABILITY INSURANCE $ 2,637 $ 3,178 $ 3,481 $ 4,840 $ 4,840 $ 6,094 25.91% 021-9100-529-5262 PROPERTY INSURANCE $ 825 $ 1,111 $ 1,240 $ 2,155 $ 2,155 $ 2,011 -6.68% 021-9100-529-5264 ERMA $ 800 $ 783 $ 548 $ 533 $ 533 $ 609 14.26% 021-9100-529-5265 RISK MGT/RMA ADMIN FEES $ 39 $ 5 $ 52 $ 78 $ 78 $ 104 33.33% 021-9100-529-5266 UNEMPLOYMENT INS LIABLITY $ 1,645 $ - $ - $ - $ - $ - 0.00% 021-9100-529-5270 PROFESSIONAL SERVICES $ 34,618 $ 45,403 $ 47,210 $ 47,000 $ 43,000 $ 45,000 -4.26% TOTAL MAINTENANCE & OPERATIONS $ 136,110 162,984$ $ 160,489 $ 145,056 $ 155,367 $ 161,218 11.14% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS $ 10,959 $ 38,319 $ 4,178 $ 55,000 $ 95,694 $ 37,000 -32.73% 021-9100-529-5728 SAND FILTER REPLACEMENT $ 25,490 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 36,449 $ 38,319 $ 4,178 $ 55,000 $ 95,694 $ 37,000 -32.73% TOTAL, POOL $ 293,600 308,610$ $ 254,803 $ 293,024 $ 344,593 $ 300,313 2.49%
SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME $ 57,621 $ 58,370 $ 55,833 $ 66,742 $ 65,513 $ 80,483 20.59% 022-7100-529-5121 FICA $ 4,408 $ 4,370 $ 4,271 $ 5,106 $ 5,012 $ 6,157 20.58% 022-7100-529-5122 PERS UAL $ 2,182 $ - $ - $ - $ - $ - 0.00% 022-7100-529-5123 PERS $ 1,765 $ 1,866 $ 1,800 $ 2,000 $ 2,000 $ 2,200 10.00% 022-7100-529-5127 WORKERS COMP $ 2,747 $ 3,076 $ 2,752 $ 3,008 $ 3,008 $ 3,527 17.25% 022-7100-529-5131 EAP $ 11 $ 12 $ 6 $ 7 $ 7 $ 7 0.00%
TOTAL WAGES & BENEFITS $ 68,734 $ 67,694 $ 64,662 $ 76,863 $ 75,540 $ 92,374 20.18% 022-7100-529-5210 DEPT TOOLS & SUPPLIES $ 805 $ 6,768 $ 13,184 $ 5,000 $ 32,000 $ 55,000 1000.00% 022-7100-529-5261 LIABILITY INSURANCE $ 1,417 $ 2,986 $ 1,023 $ 1,705 $ 1,705 $ 2,146 25.87% 022-7100-529-5262 PROPERTY INSURANCE $ 443 $ 661 $ 364 $ 759 $ 759 $ 708 -6.72% 022-7100-529-5264 ERMA $ 430 $ 466 $ 161 $ 188 $ 188 $ 214 13.83% 022-7100-529-5265 RISK MGT/RMA ADMIN FEES $ 21 $ 3 $ 15 $ 27 $ 27 $ 37 37.04% 022-7100-529-5266 UNEMPLOYMENT INS LIABLITY $ 98 $ - $ 396 $ - $ - $ - 0.00% 022-7100-529-5341 COVID-19 $ 38,462 $ 24,713 $ - $ - $ - $ - 0.00% TOTAL MAINTENANCE & OPERATIONS $ 41,677 $ 35,597 $ 15,143 $ 7,679 $ 34,679 $ 58,105 656.67% TOTAL, SENIOR CENTER - NUTRITION $ 110,411 103,291$ $ 79,805 $ 84,542 $ 110,219 $ 150,479 77.99%
SENIOR CENTER - OPERATIONS
022-7200-529-5101 SALARIES $ 21,887 $ 29,792 $ 33,968 $ 32,935 $ 34,494 $ 35,001 6.27% 022-7200-529-5121 FICA $ 1,622 $ 2,222 $ 2,548 $ 2,520 $ 2,639 $ 2,678 6.25% 022-7200-529-5122 PERS-UAL $ 2,682 $ 2,690 $ 2,638 $ 3,613 $ 3,613 $ 4,116 0.00% 022-7200-529-5123 PERS $ 1,481 $ 2,141 $ 2,365 $ 2,592 $ 2,610 $ 2,786 7.48% 022-7200-529-5125 MEDICAL $ 4,083 $ 3,827 $ 5,493 $ 3,598 $ 3,598 $ 5,486 52.47% 022-7200-529-5127 WORKERS COMP $ 981 $ 1,099 $ 983 $ 1,074 $ 1,074 $ 1,260 17.32% 022-7200-529-5131 EAP $ 4 $ 4 $ 4 $ 6 $ 6 $ 7 16.67%
022-7200-529-5133 LIFE INSURANCE $ 10 $ 9 $ 9 $ 9 $ 9 $ 6 -33.33% TOTAL WAGES & BENEFITS $ 32,749 $ 41,784 $ 48,008 $ 46,347 $ 48,043 $ 51,340 10.77% 022-7200-529-5210 DEPT TOOLS & SUPPLIES $ 4,510 $ (263) $ 10,080 $ 8,000 $ 5,000 $ 6,000 -25.00% 022-7200-529-5216 COMMUNICATIONS $ 4,521 $ 9,092 $ 6,875 $ 6,500 $ 9,457 $ 9,500 46.15% 022-7200-529-5218 UTILITIES $ 9,873 $ 10,368 $ 6,701 $ 9,000 $ 9,000 $ 9,500 5.56% 022-7200-529-5261 LIABILITY INSURANCE $ 562 $ 668 $ 735 $ 1,556 $ 1,556 $ 1,939 24.61% 022-7200-529-5262 PROPERTY INSURANCE $ 176 $ 234 $ 262 $ 693 $ 693 $ 640 -7.65% 022-7200-529-5263 VEHICLE INSURANCE $ - $ - $ - $ 401 $ 401 $ 478 0.00% 022-7200-529-5264 ERMA $ 171 $ 165 $ 116 $ 172 $ 172 $ 194 12.79% 022-7200-529-5265 RISK MGT/RMA ADMIN FEES $ 8 $ 1 $ 11 $ 25 $ 25 $ 33 32.00% 022-7200-529-5270 PROFESSIONAL SERVICES $ 1,780 $ 2,473 $ 1,350 $ 2,500 $ 2,500 $ 2,500 0.00% 022-7200-529-5701 SENIOR CENTER KITCHEN REMODEL $ - $ 8,975 $ 130,806 $ - $ 206,000 $ - TOTAL MAINTENANCE & OPERATIONS $ 21,602 $ 31,714 $ 156,937 $ 28,847 $ 234,804 $ 30,784 6.71% TOTAL, SENIOR CENTER - OUTREACH $ 54,351 $ 73,498 $ 204,945 $ 75,194 $ 282,847 $ 82,124 9.22% TOTAL SENIOR CENTER $ 164,762 176,789$ $ 284,750 $ 159,736 $ 393,066 $ 232,603 45.62% TOTAL WAGES & BENEFITS $ 222,525 216,785$ $ 202,807 $ 216,178 $ 217,114 $ 245,808 13.71%
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
TOTAL MAINTENANCE & OPERATIONS $ 199,389 230,294$ $ 332,568 $ 181,582 $ 424,850 $ 250,107 37.74% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL TRANFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 36,449 $ 38,319 $ 4,178 $ 55,000 $ 95,694 $ 37,000 -32.73% TOTAL, RECREATION FUND $ 458,362 485,399$ $ 539,553 $ 452,760 $ 737,659 $ 532,915 17.70% Revenues $ 335,066 380,754$ $ 392,140 $ 453,900 $ 731,662 $ 537,000 Expenses $ 458,362 485,399$ $ 539,553 $ 452,760 $ 737,659 $ 532,915 $ (123,296) $ (104,645) $ (147,413) $ 1,140 $ (5,996) $ 4,085 Crandell Swim Complex
Pool 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 %
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Public Swimming $ 8,196 $ 5,769 $ 5,469 $ 7,500 $ 5,500 $ 6,000 -20.00% Red Cross Lessons $ 10,800 $ 23,165 $ 27,853 $ 17,500 $ 20,000 $ 25,000 42.86% Lap Swimming $ 4,625 $ 4,909 $ 4,656 $ 2,500 $ 2,500 $ 2,500 0.00% Group Rentals $ 13,860 $ 9,780 $ 14,660 $ 15,000 $ 15,000 $ 15,000 0.00% Concession Stand Sales $ 6,329 $ 9,010 $ 6,868 $ 6,000 $ 7,000 $ 6,500 8.33% Aqua Aerobics $ 5,583 $ 3,401 $ 5,523 $ 4,000 $ 4,000 $ 4,000 0.00% Miscelaneous-CARES Act $ - $ - $ - $ - $ - $ -
Pool Reimb $ 79,738 $ 94,752 $ 45,513 $ 93,400 $ 118,389 $ 105,000 12.42% Transfer In From General Fund $ 110,000 $ 120,000 $ 148,000 $ 148,000 $ 148,000 $ 140,000 -5.41% TOTAL REVENUES $ 239,131 $ 270,785 $ 258,541 $ 293,900 $ 320,389 $ 304,000 3.44%
EXPENDITURES
Wages and Benefits $ 121,041 $ 107,307 $ 90,136 $ 92,968 $ 93,531 $ 102,095 9.82% Maintenance and Operation $ 136,110 $ 162,984 $ 160,489 $ 145,056 $ 155,367 $ 161,218 11.14% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 36,449 $ 38,319 $ 4,178 $ 55,000 $ 95,694 $ 37,000 -32.73% TOTAL EXPENDITURES $ 293,600 $ 308,610 $ 254,803 $ 293,024 $ 344,593 $ 300,313 2.49% Net Revenue/(Expenditures) $ (54,470) $ (37,825) $ 3,738 $ 876 $ (24,204) $ 3,687 320.94% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (54,470) $ (37,825) $ 3,738 $ 876 $ (24,204) $ 3,687 320.94% Beginning Fund Balance July 1 $ (68,120) $ (122,589) $ (160,414) $ (156,676) $ (156,676) $ (180,880) 15.45% Ending Fund Balance June 30 $ (122,589) $ (160,414) $ (156,676) $ (155,800) $ (180,880) $ (177,192) 13.73% $-
$100,000
$200,000
$300,000
$400,000
2021-22 2022-23 2023-24 2024-25 2025-26
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.
2% 8% 1%
5%
2%
1%
35%
46%
REVENUES
Public Swimming
Red Cross Lessons
Lap Swimming
Group Rentals
Concession Stand Sales
Aqua Aerobics
Pool Reimb
From General Fund
34%
54%
12% EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay
Senior Center
Senior Center 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Senior Nutrition $ 28,122 $ 37,436 $ 24,737 $ 55,000 $ 58,545 $ 55,000 Lunch Contributions $ 12,814 $ 5,748 $ 8,861 $ 5,000 $ 12,000 $ 18,000 Senior Center Donations $ 20,000 $ 20,000
SJVAP Public Benefit Grant $ - $ 1,785 $ - $ - $ - $ -
Kitchen Remodel Grant $ - $ 220,728 $ -
Cares Act -Covid 19 $ - $ - $ - $ - $ - $ -
Transfer from General Fund $ 55,000 $ 65,000 $ 100,000 $ 100,000 $ 100,000 $ 140,000 40.00% TOTAL REVENUES $ 95,936 $ 109,969 $ 133,598 $ 160,000 $ 411,273 $ 233,000 45.63%
EXPENDITURES
Wages and Benefits $ 101,484 $ 109,478 $ 112,671 $ 123,210 $ 123,583 $ 143,714 16.64% Maintenance and Operation $ 63,278 $ 67,310 $ 172,079 $ 36,526 $ 269,483 $ 88,889 143.36% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 164,762 $ 176,789 $ 284,750 $ 159,736 $ 393,066 $ 232,603 45.62% Net Revenue/(Expenditures) $ (68,826) $ (66,820) $ (151,152) $ 264 $ 18,207 $ 397 50.56% Changes in Fund Balance $ (2) $ (2) $ 7
Net Increase/(Decrease) in Fund Bal $ (68,828) $ (66,822) $ (151,145) $ 264 $ 18,207 $ 397 50.56% Beginning Fund Balance July 1 $ (66,985) $ (135,813) $ (202,635) $ (353,780) $ (353,780) $ (335,573) -5.15% Ending Fund Balance June 30 $ (135,813) $ (202,635) $ (353,780) $ (353,516) $ (335,573) $ (335,175) -5.19% $-
$100,000
$200,000
$300,000
$400,000
$500,000
2021-22 2022-23 2023-24 2024-25 2025-26
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. 62%
38%
EXPENSES
Wages and Benefits
Maintenance and
Operation
26%
8% 66%
REVENUES
Senior Nutrition
Lunch Contributions
Transfer from General Fund
Estimated Projected
Beginning
Fund Balance Grant Transfers Total Capital Transfers Total Net Ending Fund
Balance
6/30/2025 Funds/Int In Revenue Projects Out Expenses Result 6/30/2026
FEDERAL PROJECTS
030 CDBG-20th Street Project 30,632 - - - - - - - 30,632
CMAQ/RSTP
054 18th/Kern Lighted Crosswalk - - - - - - - - -
056 Madsen Avenue Reconst Sierra to Stroud (666,571) - - - - - - - (666,571) 057 Madsen Ave Bike Path Stroud to Kamm - - - - - - - - - 058 Bethel/Sierra Roundabout 1,467 - - - - - - - 1,467
059 Mehlert Ave Reconstruction 226,881 259,000 - 259,000 259,000 - 259,000 - 226,881 060 12th Ave Sidewalks-Stroud-Aslan - - - - - - - - -
-
061 18th Ave Sidewalks-Stroud-Klepper - - - - - - - - - 062 18th Ave Sidewalks-Sierra-Stroud - - - - - - - - -
063 18th Ave Reconstruction - 32,755 - 32,755 32,755 - 32,755 - - 064 20th/21st Alley Improvements - 279,000 - 279,000 279,000 - 279,000 - - 065 Gilroy/Mariposa/18th Roundabout - 136,000 - 136,000 136,000 - 136,000 - - 066 Electric Vehicle Charging Stations - 24,800 - 24,800 24,800 - 24,800 - - 067 Various RRFB Enhancements - 13,600 - 13,600 13,600 - 13,600 - - -
GRANTS
031 Park Improvement Grants (347,881) - - - - - - - (347,881) 032 Transient Orientated Development Grant - - - - - - - - - -
034 SLESF COPS 70,828 178,000 - 178,000 - 245,828 245,828 (67,828) 3,000 -
036 ARPA FUND - - - - - - - - -
-
108 ACT TASK FORCE Grant 31,938 204,785 - 204,785 - 204,785 204,785 0 31,939 109 SCHOOL RESOURCE OFFICER - - - - - - - - -
110 KJUHSD SRO 10,534 143,153 27,000 170,153 - 170,153 170,153 - 10,534 111 ELEMENTARY SRO 7,877 164,361 27,000 191,361 - 191,361 191,361 - 7,877 120 TRI-COUNTY EMT PARAMEDIC - - - - - - - - -
(634,294) 1,435,454 54,000 1,489,454 745,155 812,126 1,557,281 (67,828) (702,121) City of Kingsburg
Summary of Grants and Federal Projects Funds
2025-2026 Fiscal Year Budget
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CDBG
030-0000-423-0503 19TH, 20TH & 21ST PROJECT $ - $ - $ - $ - $ - $ - 030-0000-423-0504 MARIPOSA ST RECONSTRUCTION $ - $ - $ 73,433 $ - $ - $ - 030-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - 030-0000-423-0597 SENIOR CENTER IMPROVEMENTS $ 171,520 $ 7,975 $ 7,975 $ - $ - $ - 030-0000-423-0598 MARIPOSA STREET $ - $ - $ - $ 295,000 $ 358,989 $ - TOTAL $ 171,520 $ 7,975 $ 81,409 $ 295,000 $ 358,989 $ -
PARK IMPROVEMENTS
031-0000-423-0310 HOUSING RELATED PK GRANT $ - $ - $ - $ - $ - $ - 031-0000-423-0320 OTHER REVENUE-PROP 68 ATHWAL $ - $ - $ 235,826 $ - $ - $ - 031-0000-423-0330 OTHER REVENUE-PROP 68 DOG $ - $ - $ - $ - $ - $ - 031-0000-451-0101 PROP 68 GRANT-ATHWAL PARK RES $ - $ - $ (185,526) $ - $ 185,526 $ - 031-0000-451-0102 PROP 68 GRANT-DOG PARK $ - $ - $ - $ - $ 1,200,600 $ - TOTAL $ - $ - $ 50,300 $ - $ 1,386,126 $ -
FRONTAGE ROAD
047-0000-423-0607 FRONTAGE ROAD $ - $ - $ - $ 36,000 $ - $ - TOTAL $ - $ - $ - $ 36,000 $ - $ -
10TH AVENUE RECONSTRUCT
053-0000-423-0607 CML GRANTS $ 14,355 $ - $ - $ - $ - $ - 053-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - ` $ 14,355 $ - $ - $ - $ - $ -
18TH/KERN LIGHTED CROSSWALK
054-0000-423-0607 CML GRANTS $ 16,594 $ 29,098 $ 243,748 $ - $ - $ - 054-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 16,594 $ 29,098 $ 243,748 $ - $ - $ -
MADSEN AVE RECONST SIERRA TO STROUD
056-0000-423-0607 CML GRANTS $ 538,715 $ 74,860 $ 697,713 $ - $ - $ - 056-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 538,715 $ 74,860 $ 697,713 $ - $ - $ -
MADSEN AVE BIKE PATH-STROUD TO KAMM
057-0000-423-0607 CML GRANTS $ 218,629 $ 82,759 $ - $ - $ - $ - 057-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 218,629 $ 82,759 $ - $ - $ - $ -
BETHEL/SIERRA ROUNDABOUT
058-0000-423-0607 CMAQ GRANTS $ 93,680 $ 1,243,677 $ - $ - $ - $ - 058-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 93,680 $ 1,243,677 $ - $ - $ - $ -
MEHLERT AVE RECONSTRUCTION
059-0000-423-0607 CMAQ GRANTS $ 226,881 $ - $ - $ - $ - $ 259,000 059-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 226,881 $ - $ - $ - $ - $ 259,000
12TH AVE SIDEWALKS-STROUD-ASLAN
060-0000-423-0607 CMAQ GRANTS $ 9,000 $ 2,250 $ 40,347 $ - $ - $ - 060-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 9,000 $ 2,250 $ 40,347 $ - $ - $ - 0.00%
18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS $ 48,590 $ 2,921 $ 121,374 $ 145,000 $ - $ - -100.00% 061-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 48,590 $ 2,921 $ 121,374 $ 145,000 $ - $ - -100.00% 18TH AVE SIDEWALKS-SIERRA-STROUD
062-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ -
062-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ - 0.00%
18TH AVE RECONSTRUCTION
063-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ 32,755 063-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ 32,755 0.00%
20TH/21ST ALLEY IMPROVEMENTS
064-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ 279,000 064-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ 279,000 0.00%
20TH/21ST ALLEY IMPROVEMENTS
065-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ 136,000 065-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ 136,000 0.00%
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
ELECTRIC VEHICLE CHARGING STATIONS
066-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ 24,800 066-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ 24,800 0.00%
VARIOUS RRFB ENHANCEMENTS
067-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ 13,600 067-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ 13,600 0.00%
TRANSIENT ORIENTED DEVELOPMENT
032-0000-421-0106 TOD GRANT $ 67,600 $ 7,130 $ 11,871 $ 436,033 $ - $ - -100.00% 032-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 67,600 $ 7,130 $ 11,871 $ 436,033 $ - $ - -100.00%
COPS SLESF
034-0000-421-0106 COPS SLESF GRANT $ 161,285 $ 251,430 $ 100,000 $ 155,000 $ 269,663 $ 175,000 12.90% 034-0000-451-0101 INTEREST $ 825 $ 3,109 $ 4,179 $ 1,921 $ 3,300 $ 3,000 TOTAL $ 162,110 $ 254,539 $ 104,179 $ 156,921 $ 272,963 $ 178,000 13.43%
LINNAEA VILLAS PUBLIC PROJECT
035-0000-421-0106 LINNAEA VILLAS PUBLIC PROJECT $ 714,429 $ 210,813 $ - $ - $ - $ - 035-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 714,429 $ 210,813 $ - $ - $ - $ -
ARPA FUND
036-0000-421-0106 ARPA FUNDS $ 2,896,491 $ - $ - $ - $ - $ - 036-0000-451-0101 INTEREST $ 6,582 $ 69,623 $ 87,575 $ 47,563 $ 55,000 $ - TOTAL $ 2,903,073 $ 69,623 $ 87,575 $ 47,563 $ 55,000 $ -
ABANDONED VEHICLE
107-0000-451-0101 INTEREST $ - $ - $ 804 $ - $ 555 $ -
TOTAL $ - $ - $ 804 $ - $ 555 $ -
ACT TASK FORCE
108-0000-463-0119 ACT TASK FORCE GRANT $ 166,862 $ 206,323 $ 168,948 $ 187,072 $ 187,072 $ 204,785 9.47% 108-0000-451-0101 INTEREST $ 116 $ 479 $ 421 $ 304 $ 249 $ - 108-0000-463-0100 MISCELLANEOUS $ 1,846 $ 264 $ - $ - $ - $ - TOTAL $ 168,824 $ 207,066 $ 169,369 $ 187,376 $ 187,321 $ 204,785
SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT $ 98,439 $ 159,589 $ - $ - $ - $ - 109-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ 98,439 $ 159,589 $ - $ - $ - $ -
KJUHSD SRO
110-0000-463-0119 SRO GRANT $ - $ - $ 161,783 $ 135,701 $ 119,488 $ 143,153 110-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
110-0000-471-0110 FROM MEASURE E $ - $ - $ - $ 25,500 $ 25,500 $ 27,000 TOTAL $ - $ - $ 161,783 $ 161,201 $ 144,988 $ 170,153
ELEMENTARY SRO
111-0000-463-0119 SRO GRANT $ - $ - $ 161,039 $ 144,659 $ 120,651 $ 164,361 111-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
111-0000-471-0110 FROM MEASURE E $ - $ - $ - $ 25,500 $ 25,500 $ 27,000 TOTAL $ - $ - $ 161,039 $ 170,159 $ 146,151 $ 191,361
TRI-COUNTY EMT PARAMEDIC
120-0000-422-0400 TRI-COUNTY-EMTPARAMEDIC $ - $ 319,107 $ 563,382 $ - $ - $ - 120-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ - $ 319,107 $ 563,382 $ - $ - $ -
TOTAL GRANTS & FEDERAL PROJECTS $ 5,452,438 $ 2,671,407 $ 2,184,828 $ 1,253,253 $ 2,141,549 $ 949,299 32.99% TOTAL TRANSFERS IN $ - $ - $ - $ - $ - $ 54,000
TOTAL, GRANTS & FED PROCECTS FUNDS $ 5,452,438 $ 2,671,407 $ 2,494,088 $ 1,599,253 $ 2,551,538 $ 1,003,299 -31.04% Revenues 5,452,438$ 2,671,407$ 2,494,088$ 1,599,253$ 2,551,538$ $ 1,003,299 -31.04% Expenses $ - $ 525,222 $ 458,793 $ - $ - $ 1,557,281
5,452,438$ 2,146,185$ 2,035,295$ 1,599,253$ 2,551,538$ $ (553,982) -100.00% FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL 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 $ 132,282 $ - $ - $ - $ - $ - 030-9100-549-5734 MARIPOSA STREET $ - $ - $ 73,433 $ 295,000 $ 299,896 $ - CDBG TOTAL $ 132,282 $ - $ 73,433 $ 295,000 $ 299,896 $ -
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 $ 97,650 $ 1,200,600 $ 1,200,600 $ - PARK IMPROVEMENTS TOTAL $ - $ 57,539 $ 290,342 $ 1,200,600 $ 1,200,600 $ - -100.00%
FRONTAGE ROAD
047-9100-549-5752 FRONTAGE ROAD $ - $ - $ - $ 36,000 $ 36,000 $ -
HERITAE CLEAN CA GRANT
048-9100-549-5740 HERITAGE CLEAN CA GRANT $ - $ - $ - $ - $ 241,700 $ - 10TH AVE RECONSTRUCTION
053-9100-549-5746 SIERRA TO STROUD $ -
053-9100-549-5747 10TH AVE BIKE TRAIL $ 16,718
10TH AVE RECONS TOTAL $ 16,718 $ - $ - $ - $ - $ -
18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 18,127 $ 29,098 $ 377,733 $ - $ - $ -
BETHEL AVENUE IMPROVEMENTS
055-9100-549-5747 BETHEL AVENUE IMPROVEMENTS $ - $ - $ - $ - $ - $ -
MADSEN AVE RECON SIERRA-STROUD
056-9100-549-5746 MADSEN AVE RECONSTRUCT $ 555,486 $ 74,860 $ 697,713 $ - $ 644,802 $ -
MADSEN AV BIKE PATH STROUD-KAMM
057-9100-549-5749 MADSEN AVE BIKE PATH $ 310,827 $ 26,946 $ - $ - $ - $ -
BETHEL/SIERRA ROUNDABOUT
058-9100-549-5744 BETHEL/SIERRA ROUNDABOUT $ 93,680 $ 1,242,210 $ - $ - $ - $ -
MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ 256,277 $ - $ - $ - $ - $ 259,000 12TH AVE SIDEWALKS-STROUD-ASLAN
060-9100-549-5751 12TH AVE SIDEWALKS $ 9,000 $ 2,250 $ 45,478 $ - $ - $ - 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-9100-549-5752 18TH AVE SIDEWALKS $ 18,414 $ 40,204 $ 161,237 $ - $ - $ - 18TH AVE SIDEWALKS-SIERRA-STROUD
062-9100-549-5752 18TH AVE SIDEWALKS $ - $ - $ 531 $ - $ - $ - 18TH AVE RECONSTRUCTION
063-9100-549-5753 18TH AVE RECONSTRUCTION $ - $ - $ - $ - $ - $ 32,755 20TH/21ST ALLEY IMPROVEMENTS
064-9100-549-5754 20TH/21ST ALLEY IMPROVEMENTS $ - $ - $ - $ - $ - $ 279,000 GILROY/MARIPOSA/18TH ROUNDABOUT
065-9100-549-5755 GILROY/MARIPOSA/18TH ROUNDABOUT $ - $ - $ - $ - $ - $ 136,000
ELECTRIC VEHICLE CHARGING STATIONS AT TRAIN DEPOT
066-9100-549-5756 ELECTRIC VEHICLE CHARGING STATIONS $ - $ - $ - $ - $ - $ 24,800
VARIOUS RRFB ENHANCEMENTS
067-9100-549-5757 VARIOUS RRFB ENHANCEMENTS $ - $ - $ - $ - $ - $ 13,600
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
GRANTS:
TRANSIENT ORIENTED DEVELOPMENT
032-9100-549-5270 TOD PROGRAM $ 67,600 $ 7,130 $ 14,259 $ 436,033 $ - $ - -100.00%
SAN JOAQUIN VALLEY AIR GRANT
033-9100-549-5715 PUBLIC BENEFIT GRANT $ - $ - $ - $ - $ - $ -
COPS SLESF
034-9100-549-5505 TRANSFER TO OTHER FUNDS $ 150,000 $ 330,162 $ 150,000 $ 155,000 $ 272,963 $ 245,828 58.60%
LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ 407,147 $ 129,878 $ - $ - $ - $ -
ARPA FUND
036-9100-549-5341 ARPA $ 244,991 $ 1,048,750 $ 163,760 $ 393,515 $ 1,657,769 $ - -100.00%
ACT TASK FORCE
108-3400-549-5101 SALARIES $ 97,148 $ 85,592 $ 79,855 $ 85,063 $ 87,500 $ 90,254 6.10% 108-3400-549-5102 OVERTIME $ 3,378 $ 5,206 $ 13,939 $ 20,000 $ 20,000 $ 22,500 12.50% 108-3400-549-5121 FICA $ 6,704 $ 6,224 $ 7,059 $ 8,037 $ 8,224 $ 8,626 7.32% 108-3400-549-5122 PERS-UAL $ 11,494 $ 11,125 $ 6,213 $ 9,330 $ 9,330 $ 10,614 13.76% 108-3400-549-5123 PERS-PAYROLL $ 10,252 $ 9,969 $ 9,967 $ 10,802 $ 10,802 $ 12,093 11.95% 108-3400-549-5125 MEDICAL $ 1,795 $ 15,068 $ 26,481 $ 17,059 $ 17,059 $ 21,975 28.82% 108-3400-549-5127 WORKERS COMP $ 6,975 $ 7,811 $ 6,751 $ 7,640 $ 7,640 $ 8,958 17.25% 108-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,500 $ 1,500 50.00% 108-3400-549-5131 EAP $ 12 $ 15 $ 14 $ 14 $ 14 $ 16 14.29% 108-3400-549-5133 LIFE INSURANCE $ 36 $ 35 $ 35 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 138,795 $ 142,045 $ 151,314 $ 158,981 $ 162,105 $ 176,572 11.06% 108-3400-549-5208 SAFETY EQUIP-WEAPONS $ 1,000 $ 412 $ 1,573 $ 1,573 $ 2,200 $ 2,200 39.86% 108-3400-549-5210 DEPT TOOLS $ 23 $ 16 $ 203 $ 600 $ 600 $ 625 4.17% 108-3400-549-5216 COMMUNICATIONS $ 1,060 $ 1,057 $ 1,373 $ 1,100 $ 1,100 $ 1,200 9.09% 108-3400-549-5222 VEHICLE MAINTENANCE $ 1,225 $ 1,854 $ 1,082 $ 3,500 $ 3,500 $ 3,500 0.00% 108-3400-549-5224 FUELS $ 5,727 $ 3,104 $ 7,293 $ 12,000 $ 9,626 $ 10,000 -16.67% 108-3400-549-5261 LIABILITY INSURANCE $ 1,655 $ 2,357 $ 2,156 $ 3,636 $ 3,636 $ 4,683 28.80% 108-3400-549-5262 PROPERTY INSURANCE $ 517 $ 824 $ 768 $ 1,619 $ 1,619 $ 1,545 -4.57% 108-3400-549-5263 VEHICLE INSURANCE $ 1,061 $ 1,022 $ 1,506 $ 1,604 $ 1,604 $ 1,912 19.20% 108-3400-549-5264 ERMA $ 502 $ 581 $ 339 $ 401 $ 401 $ 468 16.71% 108-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 24 $ 4 $ 32 $ 58 $ 58 $ 80 37.93% 108-3400-549-5296 TRAINING & EDUCATION $ 1,065 $ 517 $ 1,517 $ 2,000 $ 2,000 $ 2,000 0.00% MATERIAL & SERVICES $ 13,859 $ 11,750 $ 17,842 $ 28,091 $ 26,344 $ 28,213 0.43% 108-3400-549-5701 CAPITAL OUTLAY $ 51 $ 66,608 $ 17,480 $ - $ - $ - TOTAL, ACT TASK FORCE $ 152,704 $ 220,403 $ 186,635 $ 187,072 $ 188,448 $ 204,785 9.47%
SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES $ 91,619 $ 69,942 $ (1,319) $ - $ - $ - 109-3400-549-5102 OVERTIME $ 2,268 $ 3,711 $ - $ - $ - $ - 109-3400-549-5121 FICA $ 6,887 $ 5,572 $ (97) $ - $ - $ - 109-3400-549-5122 PERS-UAL $ 10,345 $ 10,184 $ - $ - $ - $ - 109-3400-549-5123 PERS-PAYROLL $ 13,261 $ 6,847 $ (174) $ - $ - $ - 109-3400-549-5125 MEDICAL $ 21,877 $ 7,433 $ (89) $ - $ - $ - 109-3400-549-5127 WORKERS COMP $ 6,975 $ 7,811 $ - $ - $ - $ - 109-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,000 $ - $ - $ - $ - 109-3400-549-5131 EAP $ 18 $ 15 $ - $ - $ - $ -
109-3400-549-5133 LIFE INSURANCE $ 29 $ 32 $ (1) $ - $ - $ - TOTAL WAGES & BENEFITS $ 154,279 $ 112,548 $ (1,680) $ - $ - $ - 109-3400-549-5208 SAFETY EQUIP-WEAPONS $ 1,000 $ - $ - $ - $ - $ - 109-3400-549-5210 DEPT TOOLS $ 349 $ 168 $ - $ - $ - $ - 109-3400-549-5216 COMMUNICATIONS $ 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 $ 2,400 $ 2,304 $ - $ - $ - $ - 109-3400-549-5262 PROPERTY INSURANCE $ 751 $ 805 $ - $ - $ - $ - 109-3400-549-5263 VEHICLE INSURANCE $ 1,061 $ 1,022 $ - $ - $ - $ - 109-3400-549-5264 ERMA $ 728 $ 567 $ - $ - $ - $ -
109-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 35 $ 4 $ - $ - $ - $ - 109-3400-549-5296 TRAINING & EDUCATION $ 500 $ 17 $ - $ - $ - $ - MATERIAL & SERVICES $ 10,800 $ 13,092 $ - $ - $ - $ -
109-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ 165,079 $ 125,640 $ (1,680) $ - $ - $ -
KJUHSD SRO GRANT
110-3400-549-5101 SALARIES $ - $ - $ 70,629 $ 83,196 $ 85,653 $ 91,454 9.93% 110-3400-549-5102 OVERTIME $ - $ - $ 5,041 $ 10,000 $ 5,664 $ 11,000 10.00% 110-3400-549-5121 FICA $ - $ - $ 5,672 $ 7,129 $ 6,986 $ 7,838 9.94% 110-3400-549-5122 PERS-UAL $ - $ - $ 2,810 $ 9,125 $ 9,125 $ 10,755 17.86% 110-3400-549-5123 PERS-PAYROLL $ - $ - $ 8,808 $ 10,569 $ 10,779 $ 12,093 14.42% 110-3400-549-5125 MEDICAL $ - $ - $ 7,405 $ 12,188 $ 12,188 $ 6,255 -48.68% 110-3400-549-5127 WORKERS COMP $ - $ - $ 6,751 $ 7,640 $ 7,640 $ 8,958 17.25% 110-3400-549-5129 UNIFORM ALLOWANCE $ - $ - $ 1,000 $ 1,000 $ 1,000 $ 1,500 50.00% 110-3400-549-5131 EAP $ - $ - $ 14 $ 11 $ 11 $ 14 27.27% 110-3400-549-5133 LIFE INSURANCE $ - $ - $ 35 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS - - 108,165 140,894 $ 139,081 $ 149,903 6.39% FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
110-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ 870 $ 2,200 $ 2,200 0.00% 110-3400-549-5210 DEPT TOOLS $ - $ - $ 142 $ 600 $ 625 4.17% 110-3400-549-5216 COMMUNICATIONS $ - $ - $ 1,220 $ 1,100 $ 1,200 9.09% 110-3400-549-5222 VEHICLE MAINTENANCE $ - $ - $ 290 $ 3,500 $ 3,500 0.00% 110-3400-549-5224 FUELS $ - $ - $ 3,240 $ 5,000 $ 5,000 0.00% 110-3400-549-5261 LIABILITY INSURANCE $ - $ - $ 2,235 $ 2,738 $ 2,738 $ 4,018 46.75% 110-3400-549-5262 PROPERTY INSURANCE $ - $ - $ 796 $ 1,219 $ 1,219 $ 1,325 8.70% 110-3400-549-5263 VEHICLE INSURANCE $ - $ - $ 1,506 $ 1,604 $ 1,604 $ 1,912 19.20% 110-3400-549-5264 ERMA $ - $ - $ 352 $ 302 $ 302 $ 401 32.78% 110-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ 33 $ 44 $ 44 $ 69 56.82% 110-3400-549-5296 TRAINING & EDUCATION $ - $ - $ 1,391 $ 2,000 -100.00% MATERIAL & SERVICES - $ - $ 12,075 $ 20,307 $ 5,907 $ 20,250 -0.28% 110-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - $ - $ 120,240 $ 161,201 $ 144,988 $ 170,153 5.55%
ELEMENTARY SRO GRANT
111-3400-549-5101 SALARIES $ - $ - $ 87,662 $ 95,203 $ 92,008 $ 94,147 -1.11% 111-3400-549-5102 OVERTIME $ - $ - $ 18,788 $ 10,000 $ 4,486 $ 11,000 10.00% 111-3400-549-5121 FICA $ - $ - $ 7,909 $ 8,048 $ 7,382 $ 8,044 -0.05% 111-3400-549-5122 PERS-UAL $ - $ - $ 2,810 $ 10,442 $ 10,442 $ 11,606 11.15% 111-3400-549-5123 PERS-PAYROLL $ - $ - $ 10,693 $ 11,891 $ 11,658 $ 12,474 4.90% 111-3400-549-5125 MEDICAL $ - $ - $ 3,607 $ 5,581 $ 5,581 $ 20,979 275.90% 111-3400-549-5127 WORKERS COMP $ - $ - $ 6,751 $ 7,640 $ 7,640 $ 8,958 17.25% 111-3400-549-5129 UNIFORM ALLOWANCE $ - $ - $ 1,000 $ 1,000 $ 1,000 $ 1,500 50.00% 111-3400-549-5131 EAP $ - $ - $ 14 $ 11 $ 11 $ 14 27.27% 111-3400-549-5133 LIFE INSURANCE $ - $ - $ 32 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS - - 139,264 149,852 $ 140,244 $ 168,758 12.62% 111-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ 1,200 $ 2,200 $ 2,200 0.00% 111-3400-549-5210 DEPT TOOLS $ - $ - $ 334 $ 600 $ 625 4.17% 111-3400-549-5216 COMMUNICATIONS $ - $ - $ 1,212 $ 1,100 $ 1,200 9.09% 111-3400-549-5222 VEHICLE MAINTENANCE $ - $ - $ 377 $ 3,500 $ 3,500 0.00% 111-3400-549-5224 FUELS $ - $ - $ 4,050 $ 5,000 $ 5,000 0.00% 111-3400-549-5261 LIABILITY INSURANCE $ - $ - $ 2,235 $ 2,738 $ 2,738 $ 4,261 55.62% 111-3400-549-5262 PROPERTY INSURANCE $ - $ - $ 796 $ 1,219 $ 1,219 $ 1,406 15.34% 111-3400-549-5263 VEHICLE INSURANCE $ - $ - $ 1,506 $ 1,604 $ 1,604 $ 1,912 19.20% 111-3400-549-5264 ERMA $ - $ - $ 352 $ 302 $ 302 $ 426 41.06% 111-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ 33 $ 44 $ 44 $ 73 65.91% 111-3400-549-5296 TRAINING & EDUCATION $ - $ - $ 1,802 $ 2,000 $ 2,000 0.00% MATERIAL & SERVICES - $ - $ 13,898 $ 20,307 $ 5,907 $ 22,603 11.31% 111-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - $ - $ 153,163 $ 170,159 $ 146,151 $ 191,361 12.46%
TRI-COUNTY EMT PARAMEDIC
120-6100-539-5101 SALARIES $ - $ 203,598 $ 190,296 $ - $ - $ - 0.00% 120-6100-539-5102 OVERTIME $ - $ 82,234 $ 66,679 $ - $ - $ - 0.00% 120-6100-549-5121 FICA $ - $ 21,703 $ 19,593 $ - $ - $ - 0.00% 120-6100-539-5122 PERS-UAL $ 19,763 $ - $ - $ - 0.00%
120-6100-539-5123 PERS-PAYROLL $ - $ 23,489 $ 24,218 $ - $ - $ - 0.00% 120-6100-539-5125 MEDICAL $ - $ 31,067 $ 15,965 $ - $ - $ - 0.00% 120-6100-539-5127 WORKERS COMP $ - $ - $ 33,968 $ - $ - $ - 0.00% 120-6100-539-5129 UNIFORM ALLOWANCE $ - $ 3,000 $ 3,000 $ - $ - $ - 0.00% 120-6100-539-5131 EAP $ - $ - $ 144 $ - $ - $ - 0.00%
120-6100-539-5133 LIFE INSURANCE $ - $ 100 $ 96 $ - $ - $ - 0.00% TOTAL WAGES & BENEFITS $ - $ 365,190 $ 373,723 $ - $ - $ - 0.00% 120-6100-539-5210 DEPT TOOLS & SUPPLIES $ - $ 47,386 $ 18,604 $ - $ - $ - 0.00% 120-6100-539-5224 FUELS $ - $ - $ - $ - $ - $ - 0.00%
120-6100-539-5261 LIABILITY INSURANCE $ - $ - $ 22,023 $ - $ - $ - 0.00% 120-6100-539-5262 PROPERTY INSURANCE $ - $ - $ 8,076 $ - $ - $ - 0.00% 120-6100-539-5263 VEHICLE INSURANCE $ - $ - $ 1,380 $ - $ - $ - 0.00% 120-6100-539-5264 ERMA $ - $ - $ 3,466 $ - $ - $ - 0.00% 120-6100-539-5265 RISK MGT/RMA ADMIN FEES $ - $ - $ 286 $ - $ - $ - 0.00% 120-6100-539-5270 PROFESSIONAL SERVICES $ - $ 17,715 $ 13,069 $ - $ - $ - 0.00% 120-6100-539-5296 TRAINING & EDUCATION $ - $ 10,042 $ 7,625 $ - $ - $ - 0.00% TOTAL MAINT. & OPERATIONS $ - $ 75,143 $ 74,528 $ - $ - $ - 0.00% 120-6100-539-5701 CAPITAL OUTLAY $ - $ 84,890 $ 10,542 $ - $ - $ - 0.00% $ - $ 84,890 $ 10,542 $ - $ - $ - 0.00%
120-6100-539-5505 TRANSFERS $ - $ - $ - $ - $ - $ - 0.00% TOTAL, TRI-COUNTY EMT PARAMEDIC $ - $ 525,222 $ 458,793 $ - $ - $ - 0.00% Revenues $ 5,452,438 $ 2,671,407 $ 2,494,088 $ 1,599,253 $ 2,551,538 $ 1,003,299 -37.26% Expenses $ - $ 525,222 $ 458,793 $ - $ - $ 1,557,281 0.00% $ 5,452,438 $ 2,146,185 $ 2,035,295 $ 1,599,253 $ 2,551,538 $ (553,982) -100.00%
COMMUNITY DEVELOPMENT BLOCK GRANT
Community Development Block Grant 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CDBG Revenue $ 171,520 $ 7,975 $ 81,409 $ 295,000 358,989 $ - From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 171,520 $ 7,975 $ 81,409 $ 295,000 $ 358,989 $ -
EXPENDITURES
Capital Outlay $ 132,282 $ - $ 73,433 $ 295,000 $ 299,896 $ - TOTAL EXPENDITURES $ 132,282 $ - $ 73,433 $ 295,000 $ 299,896 $ - Net Revenue/(Expenditures) $ 39,238 $ 7,975 $ 7,975 $ - $ 59,093 $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 39,238 $ 7,975 $ 7,975 $ - $ 59,093 $ - Beginning Fund Balance, July 1 $ (83,649) $ (44,411) $ (36,436) $ (28,461) $ (28,461) $ 30,632 Ending Fund Balance, June 30 $ (44,411) $ (36,436) $ (28,461) $ (28,461) $ 30,632 $ 30,632 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
$400,000
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
PARK IMPROVEMENTGRANTS
Park Improvements 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Prop 68 Grant- Dog Park $ - $ - $ - $ - $ 1,200,600 $ - Prop 68 Grant-Athwal park restroom $ - $ - $ (185,526) $ - $ 185,526 $ - TOTAL REVENUES $ - $ - $ (185,526) $ - $ 1,386,126 $ -
EXPENDITURES
Capital Outlay $ - $ 57,539 $ 290,342 $ 1,200,600 $ 1,200,600 $ - TOTAL EXPENDITURES $ - $ 57,539 $ 290,342 $ 1,200,600 $ 1,200,600 $ - Net Revenue/(Expenditures) $ - $ (57,539) $ (475,868) $ (1,200,600) $ 185,526 $ - Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ (57,539) $ (475,868) $ (1,200,600) $ 185,526 $ - Beginning Fund Balance, July 1 $ - $ - $ (57,539) $ (533,407) $ (533,407) $ (347,881) Ending Fund Balance, June 30 $ - $ (57,539) $ (533,407) $ (1,734,007) $ (347,881) $ (347,881) 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. $(400,000)
$(200,000)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
TRANSIENT ORIENTED DEVELOPMENT (TOD) GRANT
TOD Grant 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transit Oriented Development Grant $ 67,600 $ 7,130 $ 11,871 $ 436,033 $ - $ - Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 67,600 $ 7,130 $ 11,871 $ 436,033 $ - $ -
EXPENDITURES
Capital Outlay $ 67,600 $ 7,130 $ 14,259 $ 436,033 $ - $ - TOTAL EXPENDITURES $ 67,600 $ 7,130 $ 14,259 $ 436,033 $ - $ - Net Revenue/(Expenditures) $ - $ - $ (2,389) $ - $ - $ - Changes in Fund Balance $ - $ 2,389 $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ - $ - $ - $ - $ -
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. $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
COPS - SLESF
COPS - SLESF 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
COPS-SLESF Grant $ 161,285 $ 251,430 $ 100,000 $ 155,000 $ 269,663 $ 175,000 12.90% Interest $ 825 $ 3,109 $ 4,179 $ 1,921 $ 3,300 $ 3,000
TOTAL REVENUES $ 162,110 $ 254,539 $104,179 $ 156,921 $ 272,963 $ 178,000 13.43%
EXPENDITURES
Transfers to Other Funds $ 150,000 $ 330,162 $ 150,000 $ 155,000 $ 272,963 $ 245,828 58.60% TOTAL EXPENDITURES $ 150,000 $ 330,162 $150,000 $ 155,000 $ 272,963 $ 245,828 58.60% Net Revenue/(Expenditures) $ 12,110 $ (75,623) $ (45,821) $ 1,921 $ - $ (67,828) Changes in Fund Balance $ (824) $ - $ 824
Net Increase/(Decrease) in Fund Balance $ 11,286 $ (75,623) $ (44,997) $ 1,921 $ - $ (67,828) Beginning Fund Balance, July 1 $ 180,162 $ 191,448 $ 115,825 $ 70,828 $ 70,828 $ 70,828 Ending Fund Balance, June 30 $ 191,448 $ 115,825 $ 70,828 $ 72,749 $ 70,828 $ 3,000 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2021-22 2022-23 2023-24 2024-25 2025-26
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 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
ARPA Funds $ 2,896,491 $ - $ - $ - $ - $ -
Interest $ 6,582 $ 69,623 $ 87,575 $ 44,852 $ 55,000 $ - TOTAL REVENUES $ 2,903,073 $ 69,623 $ 87,575 $ 44,852 $ 55,000 $ -
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 $ 78,000 $ - Professional Services-General Plan Update $ 85,760 $ 315,515 $ 101,983 $ - Capital Outlay $ - $ - $ - $ - $ - $ -
Payroll $ - $ - $ - $ - $ 1,477,786 $ -
TOTAL EXPENDITURES $ 244,991 $ 1,048,750 $ 163,760 $ 393,515 $ 1,657,769 $ - Net Revenue/(Expenditures) $ 2,658,082 $ (979,127) $ (76,185) $ (348,663) $ (1,602,769) $ - Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 2,658,082 $ (979,127) $ (76,185) $ (348,663) $ (1,602,769) $ - Beginning Fund Balance, July 1 $ - $ 2,658,082 $ 1,678,954 $ 1,602,769 $ 1,602,769 $ 0 Ending Fund Balance, June 30 $ 2,658,082 $ 1,678,954 $ 1,602,769 $ 1,254,107 $ 0 $ 0 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
ACT TASK FORCE GRANT
ACT TASK FORCE FUND 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Act Task Force Grant $ 168,708 $ 206,586 $ 168,948 $ 187,072 $ 187,072 $ 204,785 Interest $ 116 $ 479 $ 421 $ 304 $ 249 $ -
TOTAL REVENUES $ 168,824 $ 207,066 $ 169,369 $ 187,376 $ 187,321 $ 204,785
EXPENDITURES
Wages and Benefits $ 138,795 $ 142,045 $ 151,314 $ 158,981 $ 162,105 $ 176,572 Maintenance and Operation $ 13,859 $ 11,750 $ 17,842 $ 28,091 $ 26,344 $ 28,213 Capital Outlay $ 51 $ 66,608 $ 17,480 $ - $ - $ -
TOTAL EXPENDITURES $ 152,704 $ 220,403 $ 186,635 $ 187,072 $ 188,448 $ 204,785 Net Revenue/(Expenditures) $ 16,120 $ (13,337) $ (17,266) $ 304 $ (1,127) $ 0 Changes in Fund Balance $ 9,624
Net Increase/(Decrease) in Fund Balance $ 16,120 $ (3,713) $ (17,266) $ 304 $ (1,127) $ 0 Beginning Fund Balance, July 1 $ 37,925 $ 54,045 $ 50,332 $ 33,065 $ 33,065 $ 31,938 Ending Fund Balance, June 30 $ 54,045 $ 50,332 $ 33,065 $ 33,370 $ 31,938 $ 31,939 $-
$50,000
$100,000
$150,000
$200,000
$250,000
2021-22 2022-23 2023-24 2024-25 2025-26
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 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ 98,439 $ 159,589 $ - $ - $ - $ - Interest $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 98,439 $ 159,589 $ - $ - $ - $ -
EXPENDITURES
Wages and Benefits $ 154,279 $ 112,548 $ (1,680) $ - $ - $ - Maintenance and Operation $ 10,800 $ 13,092 $ - $ - $ - $ - Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 165,079 $ 125,640 $ (1,680) $ - $ - $ - Net Revenue/(Expenditures) $ (66,640) $ 33,950 $ 1,680 $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (66,640) $ 33,950 $ 1,680 $ - $ - $ - Beginning Fund Balance, July 1 $ - $ (66,640) $ (32,690) $ (31,010) $ (31,010) $ (31,010) Ending Fund Balance, June 30 $ (66,640) $ (32,690) $ (31,010) $ (31,010) $ (31,010) $ (31,010) $(50,000)
$-
$50,000
$100,000
$150,000
$200,000
2021-22 2022-23 2023-24 2024-25 2025-26
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 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ - $ - $ 161,783 $ 161,201 $ 119,488 $ 143,153 Interest $ - $ - $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ - $ - $ 25,500 $ 27,000 TOTAL REVENUES $ - $ - $ 161,783 $ 161,201 $ 144,988 $ 170,153
EXPENDITURES
Wages and Benefits $ - $ - $ 108,165 $ 140,894 $ 139,081 $ 149,903 Maintenance and Operation $ - $ - $ 12,075 $ 20,307 $ 5,907 $ 20,250 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ 120,240 $ 161,201 $ 144,988 $ 170,153 Net Revenue/(Expenditures) $ - $ - $ 41,543 $ - $ 0 $ 0 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ 41,543 $ - $ 0 $ 0 Beginning Fund Balance, July 1 $ - $ - $ (31,010) $ 10,533 $ 10,533 $ 10,534 Ending Fund Balance, June 30 $ - $ - $ 10,533 $ 10,533 $ 10,534 $ 10,534 $-
$50,000
$100,000
$150,000
$200,000
2021-22 2022-23 2023-24 2024-25 2025-26
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 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ - $ - $ 161,039 $ 144,659 $ 120,651 $ 164,361 Interest $ - $ - $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ - $ 25,500 $ 25,500 $ 27,000 TOTAL REVENUES $ - $ - $ 161,039 $ 170,159 $ 146,151 $ 191,361
EXPENDITURES
Wages and Benefits $ - $ - $ 139,264 $ 149,852 $ 140,244 $ 168,758 Maintenance and Operation $ - $ - $ 13,898 $ 20,307 $ 5,907 $ 22,603 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ 153,163 $ 170,159 $ 146,151 $ 191,361 Net Revenue/(Expenditures) $ - $ - $ 7,877 $ - $ 0 $ 0
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ 7,877 $ - $ 0 $ 0 Beginning Fund Balance, July 1 $ - $ - $ - $ 7,877 $ 7,877 $ 7,877 Ending Fund Balance, June 30 $ - $ - $ 7,877 $ 7,877 $ 7,877 $ 7,877 $-
$50,000
$100,000
$150,000
$200,000
$250,000
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is for the School Resource Officer Grant which is used to compensate the cost of one Police Officer for the assignment of a Schools Resource Officer.
Budget Highlights: Police Officer to be responsible for fulfilling the responsibilities of an SRO (Schools Resource Officer) for the Kingsburg Elementary Charter School District. The District will pay for the wages and benefits of the officer.
MADSEN AVE RECON -
STROUD TO SIERRA
Madsen Avenue - Stroud to Kamm 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ 538,715 $ 74,860 $ 697,713 $ - $ - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 538,715 $ 74,860 $ 697,713 $ - $ - $ -
EXPENDITURES
Madsen Ave Reconstruct $ 555,486 $ 74,860 $ 697,713 $ - $ 644,802 $ - TOTAL EXPENDITURES $ 555,486 $ 74,860 $ 697,713 $ - $ 644,802 $ - Net Revenue/(Expenditures) $ (16,771) $ - $ - $ - $ (644,802) $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (16,771) $ - $ - $ - $ (644,802) $ - Beginning Fund Balance, July 1 $ (4,998) $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (666,571) Ending Fund Balance, June 30 $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (666,571) $ (666,571) 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
BETHEL / SIERRA ROUNDABOUT
Bethel / Sierra Roundabout 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
HSIP Grant $ 93,680 $ 1,243,677 $ - $ - $ - $ -
TOTAL REVENUES $ 93,680 $ 1,243,677 $ - $ - $ - $ -
EXPENDITURES
Bethel/Sierra Roundabout $ 93,680 $ 1,242,210 $ - $ - $ - $ - TOTAL EXPENDITURES $ 93,680 $ 1,242,210 $ - $ - $ - $ - Net Revenue/(Expenditures) $ - $ 1,467 $ - $ - $ - $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ 1,467 $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ - $ 1,467 $ 1,467 $ 1,467 $ 1,467 Ending Fund Balance, June 30 $ - $ 1,467 $ 1,467 $ 1,467 $ 1,467 $ 1,467 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
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Bethel/Sierra
Roundabout
0% Revenues
HSIP Grant
MEHLERT AVE RECONSTRUCTION
Mehlert Ave Reconstruction 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ 226,881 $ - $ - $ - $ - $ 259,000
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 226,881 $ - $ - $ - $ - $ 259,000
EXPENDITURES
Mehlert Ave Reconstruction $ 256,277 $ - $ - $ - $ - $ 259,000 TOTAL EXPENDITURES $ 256,277 $ - $ - $ - $ - $ 259,000
Net Revenue/(Expenditures) $ (29,396) $ - $ - $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (29,396) $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ - $ (29,396) $ (29,396) $ (29,396) $ (29,396) $ (29,396) Ending Fund Balance, June 30 $ (29,396) $ (29,396) $ (29,396) $ (29,396) $ (29,396) $ (29,396) 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
$300,000
2021-22 2022-23 2023-24 2024-25 2025-26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Madsen Ave Reconstruct
Revenues 0%
CMAQ Grants
From Other Funds
Actual Fund Balance,
June 30, 2024 1,735,020 (220,000) 815 135,294 96,056 1,747,184 Estimated Beg. Fund Bal., -
June 30, 2025 1,544,072 0 0 (0) (0) 1,544,072
Revenues:
Special Assessments - - - - - -
Interest - - - - - -
Total Revenue - - - - - -
Expenses:
Fiscal Agent Fees 2,310 - - - - 2,310
Principle Retirement 140,000 - - - - 140,000
Interest Expense 44,963 - - - - 44,963
Total Expenses 187,273 - - - - 187,273
Net Result (187,273) - - - - (187,273)
Projected Fund Balance,
June 30, 2026 $ 1,356,800 $ 0 $ 0 $ (0) $ (0) $ 1,356,799
CITY OF KINGSBURG
Summary of Finance Authority Funds
2025/26 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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
FINANCE AUTHORITY
750-0000-451-0101 INTEREST $ 64,746 $ 56,394 $ 52,413 $ - $ - $ - TOTAL $ 64,746 $ 56,394 $ 52,413 $ - $ - $ -
SPECIAL ASSESS DIST 1991-1
754-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
754-0000-491-0201 ASSESSMENTS RECEIVED $ 66 $ - $ - $ - $ - $ - 754-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - TOTAL $ 66 $ - $ - $ - $ - $ -
SPECIAL ASSESS 91-1 SUPP
755-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
755-0000-491-0201 ASSESSMENTS RECEIVED $ 5 $ - $ - $ - $ - $ - TOTAL $ 5 $ - $ - $ - $ - $ -
SPECIAL ASSESS 92-1
756-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
756-0000-491-0201 ASSESSMENTS RECEIVED $ 45,496 $ - $ - $ - $ - $ - TOTAL $ 45,496 $ - $ - $ - $ - $ -
SPECIAL ASSESS 92-2 AGENCY
757-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
757-0000-491-0201 ASSESSMENTS RECEIVED $ 40,061 $ - $ - $ - $ - $ - 757-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - TOTAL $ 40,061 $ - $ - $ - $ - $ -
TOTAL INTEREST $ 64,746 $ 56,394 $ 52,413 $ - $ - $ -
TOTAL ASSESSMENTS $ 85,627 $ - $ - $ - $ - $ -
TOTAL PREPAYMENTS $ - $ - $ - $ - $ - $ -
TOTAL FINANCE AUTHORITY $ 150,373 $ 56,394 $ 52,413 $ - $ - $ - Revenues $ 150,373 $ 56,394 $ 52,413 $ - $ - $ -
Expenses $ 381,044 191,723$ 189,723$ $ - $ 190,948 $ 187,273 $ (230,671) $ (135,329) $ (137,309) $ - $ (190,948) $ (187,273)
CITY OF KINGSBURG
FINANCE AUTHORITY FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES $ 4,845 $ 2,310 $ 2,310 $ - $ 2,310 $ 2,310 750-9100-519-5474 BOND PRINCIPAL EXPENSE $ 289,100 $ 130,000 $ 135,000 $ - $ 140,000 $ 140,000 750-9100-519-5475 INTEREST EXPENSE $ 69,694 $ 56,388 $ 52,413 $ - $ 48,638 $ 44,963 TOTAL $ 363,638 $ 188,698 $ 189,723 $ - $ 190,948 $ 187,273 SPEC ASSESS 91-1 AGENCY
754-9100-519-5280 MISC BOND FEES $ - $ - $ - $ - $ - $ - 754-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 2,655 $ - $ - $ - $ - $ - TOTAL $ 2,655 $ - $ - $ - $ - $ -
SPEC ASSESS 91-1 SUPP AGEN
755-9100-519-5280 MISC BOND FEES $ - $ - $ - $ - $ - $ - 755-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 89 $ - $ - $ - $ - $ - TOTAL $ 89 $ - $ - $ - $ - $ -
SPEC ASSESS 92-1 AGENCY
756-9100-519-5280 MISC BOND FEES $ 2,429 $ - $ - $ - $ - $ - 756-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 5,031 $ 1,750 $ - $ - $ - $ - TOTAL $ 7,460 $ 1,750 $ - $ - $ - $ -
SPEC ASSESS 92-2 AGENCY
757-9100-519-5280 MISC BOND FEES $ 3,377 $ - $ - $ - $ - $ - 757-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 3,825 $ 1,275 $ - $ - $ - $ - TOTAL $ 7,202 $ 1,275 $ - $ - $ - $ -
TOTAL BOND FEES $ 10,650 $ 2,310 $ 2,310 $ - $ 2,310 $ 2,310 TOTAL INTEREST EXPENSE $ 69,694 $ 56,388 $ 52,413 $ - $ 48,638 $ 44,963 TOTAL CAPITAL OUTLAY $ - $ - $ - $ - $ - $ -
TOTAL KJPA BOND PRINCIPAL PAID $ 289,100 $ 130,000 $ 135,000 $ - $ 140,000 $ 140,000 TOAL ASSESSMENT BOND PMTS $ 11,600 $ 3,025 $ - $ - $ - $ - TOTAL FINANCE AUTHORITY $ 381,044 $ 191,723 $ 189,723 $ - $ 190,948 $ 187,273 Revenues $ 150,373 $ 56,394 $ 52,413 $ - $ - $ -
Expenses $ 381,044 $ 191,723 $ 189,723 $ - $ 190,948 $ 187,273 $ (230,671) $ (135,329) $ (137,309) $ - $ (190,948) $ (187,273)
CITY OF KINGSBURG
FINANCE AUTHORITY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
FINANCE AUTHORITY
Finance Authority FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Assesment Received $ - $ - $ - $ - $ - $ -
Interest $ 64,746 $ 56,394 $ 52,413 $ - $ - $ -
TOTAL REVENUES $ 64,746 $ 56,394 $ 52,413 $ - $ - $ -
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 363,638 $ 188,698 $ 189,723 $ - $ 190,948 $ 187,273 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 363,638 $ 188,698 $ 189,723 $ - $ 190,948 $ 187,273 0.00% Net Revenue/(Expenditures) $ (298,892) $ (132,304) $ (137,309) $ - $ (190,948) $ (187,273) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (298,892) $ (132,304) $ (137,309) $ - $ (190,948) $ (187,273) Beginning Fund Balance July 1 $ 2,303,525 $ 2,004,631 $ 1,872,329 $ 1,735,020 $1,735,020 $ 1,544,072 -11.01% Ending Fund Balance June 30 $ 2,004,633 $ 1,872,328 $ 1,735,020 $ 1,735,020 $1,544,072 $ 1,356,800 -21.80% 3475556
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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. 100%
EXPENSES
Debt Service
0%
REVENUES
Interest
RDA
Successor
Agency Total
Actual Fund Balance,
June 30, 2024 $ 70,801 $ 70,801
Estimated Beg Fund Balance,
June 30, 2025 $ 70,801 $ 70,801
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, 2026 $ 70,801 $ 70,801
CITY OF KINGSBURG
Summary of Redevelopment Successor Agency Funds
2025-2026 Fiscal Year Budget
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
SUCCESSOR AGENCY RDA
740-0000-401-0601 AREA #1 $ 48,160 $ - $ - $ - $ - $ - 0.00% 740-0000-401-0602 AREA #2 $ - $ - $ - $ - $ - $ - 0.00% 740-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ - 0.00% TOTAL, SUCCESSOR AGENCY FUNDS $ 48,160 $ - $ - $ - $ - $ - 0.00% Revenues $ 48,160 $ - $ - $ - $ - $ -
Expenses $ 1,432 $ 1,580 $ 922 $ - $ - $ -
$ 46,728 (1,580)$ $ (922) $ - $ - $ -
CITY OF KINGSBURG
SUCCESSOR AGENCY RDA
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 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) $ 1,432 $ 1,580 $ 922 $ - $ - $ - 0.00% 740-9100-519-5615 CIEDB POLICE FACILITY LOAN $ - $ - $ - $ - $ - $ - 0.00% TOTAL, SUCCESSOR AGENCY FUNDS $ 1,432 $ 1,580 $ 922 $ - $ - $ - 0.00% Revenues $ 48,160 $ - $ - $ - $ - $ -
Expenses $ 1,432 $ 1,580 $ 922 $ - $ - $ -
$ 46,728 $ (1,580) $ (922) $ - $ - $ -
CITY OF KINGSBURG
SUCCESSOR AGENCY RDA
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
CITY OF KINGSBURG RDA
SUCCESSOR AGENCY FUND
CITY OF KINGSBURG RDA FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % SUCCESSOR AGENCY FUND ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Assessments $ 48,160 $ - $ - $ - $ - $ -
TOTAL REVENUES $ 48,160 $ - $ - $ - $ - $ -
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 1,432 $ 1,580 $ 922 $ - $ - $ -
TOTAL EXPENDITURES $ 1,432 $ 1,580 $ 922 $ - $ - $ -
Net Revenue/(Expenditures) $ 46,728 $ (1,580) $ (922) $ - $ - $ - Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 46,728 $ (1,580) $ (922) $ - $ - $ - Beginning Fund Balance July 1 $ 26,575 $ 73,303 $ 71,723 $ 70,801 $ 70,801 $ 70,801 0.00% Ending Fund Balance June 30 $ 73,303 $ 71,723 $ 70,801 $ 70,801 $ 70,801 $ 70,801 0.00% $(10,000)
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 21/22 FY 22/23 FY 23/24 FY 24/25 As of FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED 4/8/2025 PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED $ 103,687 $ 107,691 $ 111,540 $ 114,333 $ 57,347 $ 114,333 $ 116,841 TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 103,687 $ 107,691 $ 111,540 $ 114,333 $ 57,347 $ 114,333 $ 116,841 2.19%
COMMUNITY FACILITIES DISTRICT
760-0000-491-0202 ASSESSMENTS RECEIVED $ 347 $ - $ 50,150 $ - $ - $ - $ - 760-0000-491-0203 TRACT 6151 - Monarch $ - $ - $ 47,536 $ 50,345 $ 25,979 $ 50,345 $ 52,358 4.00% 760-0000-491-0204 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0205 TRACT 6122 - Kings Estates (1) $ 52,640 $ 136,969 $ 43,879 $ 47,148 $ 23,720 $ 47,148 $ 49,034 4.00% 760-0000-491-0210 TRACT 6242 - Kings Estates (2) $ - $ - $ 43,879 $ 47,148 $ 23,720 $ 47,148 $ 49,034 4.00% 760-0000-491-0211 TRACT 6167 - Kings Estates (3) $ - $ - $ 21,940 $ 47,148 $ 23,720 $ 47,148 $ 50,696 7.53% 760-0000-491-0206 TRACT 6421 - Kings Estates (4) $ - $ - $ - $ - $ - $ - $ 35,737 760-0000-491-0207 TRACT 5610 $ - $ - $ - $ - $ - $ - $ - 760-0000-491-0208 TRACT 16-002 - Tulare Co. $ 146,120 $ 203,793 $ 331,467 $ 238,655 $ 122,533 $ 238,655 $ 248,201 4.00% 760-0000-491-0209 TRACT 6306 - Summerlyn $ - $ - $ 25,596 $ 27,600 $ 15,813 $ 27,600 $ 28,703 4.00% TOTAL, COMMUNITY FACILITIES DISTRICT $ 199,107 $ 340,762 $ 564,448 $ 458,044 $ 235,486 $ 458,044 $ 513,763 12.16% TOTAL ASSESSMENT DISTRICT REVENUE $ 302,794 $ 448,453 $ 675,988 $ 572,377 $ 292,833 $ 572,377 $ 630,604 10.17% Revenues $ 302,794 $ 448,453 $ 675,988 $ 572,377 $ 292,833 $ 572,377 $ 630,604 Expenses $ 112,581 $ 533,954 $ 242,019 $ 485,251 $ 48,252 $ 602,718 $ 630,606 $ - $ 190,213 $ (85,501) $ 433,970 $ 87,126 $ 244,581 $ (30,341) $ (1)
CITY OF KINGSBURG
ASSESSMENT DISTRCIT FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-9100-549-5481 ZONE 1 - PHEASANT GROVE 1 & 2 $ 5,933 990$ $ 1,054 $ 1,054 $ 1,080 $ 1,080 2.42% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES $ 2,499 349$ $ 371 $ 371 $ 380 $ 380 2.50% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 $ 6,026 888$ $ 946 $ 946 $ 969 $ 969 2.44% 759-9100-549-5484 ZONE 4 - KBURG COUNTRY EST. 1 & 2 $ 5,069 720$ $ 766 $ 766 $ 785 $ 785 2.49% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST $ 4,421 596$ $ 635 $ 635 $ 650 $ 650 2.39% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 $ 3,655 337$ $ 359 $ 359 $ 368 $ 368 2.51% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 $ 7,829 686$ $ 730 $ 730 $ 748 $ 748 2.51% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 $ 6,867 562$ $ 599 $ 599 $ 613 $ 613 2.40% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 $ 26,505 472$ $ 503 $ 503 $ 515 $ 515 2.43% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 $ 12,916 641$ $ 683 $ 683 $ 699 $ 699 2.38% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 $ 11,150 652$ $ 695 $ 695 $ 712 $ 712 2.37% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 $ 7,680 56$ $ 60 $ 60 $ 61 $ 61 2.23% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 $ 5,909 517$ $ 551 $ 551 $ 564 $ 564 2.41% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 $ 1,118 382$ $ 407 $ 407 $ 417 $ 417 2.47% 759-9100-549-5505 TRANSFER OUT TO GENERAL FUND $ - 83,560$ $ 87,738 $ 89,467 $ 89,467 $ 90,862 1.56% 759-9100-549-5506 TRANSFER OUT TO WATER FUND $ - 16,393$ $ 16,151 $ 16,508 $ 16,508 $ 17,416 5.50% TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 107,576 107,803$ $ 112,247 $ 114,334 $ 114,538 $ 116,841 2.19%
COMMUNITY FACILITIES DISTRICT
760-9100-549-5270 PROFESSIONAL SERVICES $ 5,005 5,005$ $ 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$ $ 2,374 $ - $ - $ - 760-9100-549-5274 TRACT 5939 - Sohol $ - $ - $ - $ - $ - $ - 760-9100-549-5275 TRACT 5610 $ - $ - $ - $ - $ - $ -
760-9100-549-5276 TRACT 16-002 - Tulare Co. $ - 830$ $ 1,536 $ - $ - $ - 760-9100-549-5277 TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - $ - 760-9100-549-5505 TRANSFER TO GENERAL FUND $ - 257,408$ $ 6,000 $ - $ - $ - 760-9100-549-5506 TRANSFER TO FIRE DEP FUND $ - 108,963$ $ - $ - $ - $ - COMMUNITY FACILITIES DISTRICT $ 5,005 376,151$ $ 10,511 $ - $ - $ - CFD TRACT 6151-MONARCH - Century Communities
760-9105-549-5270 PROFESSIONAL SERVICES $ - $ - $ 3,280 $ 12,814 $ 13,468 $ 12,815 760-9105-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9105-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 7,552 $ 7,552 $ 7,854 760-9105-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 5,034 $ 5,034 $ 5,236 760-9105-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 1,007 $ 1,007 $ 942 760-9105-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,517 $ 2,517 $ 2,618 760-9105-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,552 $ 7,552 $ 7,854 760-9105-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 5,034 $ 5,034 $ 5,236 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ 6,567
DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ 3,237
TOTAL, CFD TRACT 6151-MONARCH $ - $ - $ 3,280 $ 41,510 $ 42,164 $ 52,359 CFD TRACT 6122 - KINGS ESTATES (PHASE 1)
760-9115-549-5270 PROFESSIONAL SERVICES $ - $ - $ 15,146 $ 10,766 $ 14,681 $ 12,015 760-9115-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 12,500 $ 12,500 $ - 760-9115-549-5505 TRANSFER TO POLICE; 001 $ - 25,000$ $ 12,500 $ 7,072 $ 7,072 $ 7,355 760-9115-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 4,715 $ 4,715 $ 4,903 760-9115-549-5507 TRANSFER TO PW; 001 $ - 25,000$ $ - $ 849 $ 849 $ 883 760-9115-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,357 $ 2,357 $ 2,452 760-9115-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,072 $ 7,072 $ 7,355 760-9115-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 4,715 $ 4,715 $ 4,903 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ 6,138 $ 5,929 DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ 3,464 $ 3,239 TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - 50,000$ $ 27,646 $ 50,046 $ 63,563 $ 49,034 CFD TRACT 6242 - KINGS ESTATES (PHASE 2)
760-9120-549-5270 PROFESSIONAL SERVICES $ - $ - $ 1,000 $ 9,766 $ 9,766 $ 11,015 760-9120-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9120-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ 12,500 $ 7,072 $ 7,072 $ 7,355 760-9120-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 4,715 $ 4,715 $ 4,903 760-9120-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 849 $ 849 $ 883 760-9120-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,357 $ 2,357 $ 2,452 760-9120-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,072 $ 7,072 $ 7,355 760-9120-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 4,715 $ 4,715 $ 4,903 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ 6,638 $ 6,429 DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ 3,964 $ 3,739 TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - $ - $ 13,500 $ 36,546 $ 47,148 $ 49,034
CITY OF KINGSBURG
ASSESSMENT DISTRICT FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
ASSESSMENT DISTRICT FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2025/26
CFD TRACT 6167 - KINGS ESTATES (PHASE 3)
760-9125-549-5270 PROFESSIONAL SERVICES $ - $ - $ 1,500 $ 6,966 $ 6,966 $ 12,315 760-9125-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9125-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 7,072 $ 7,072 $ 7,604 760-9125-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 4,715 $ 4,715 $ 5,070 760-9125-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 943 $ 943 $ 913 760-9125-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 2,357 $ 2,357 $ 2,535 760-9125-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 7,072 $ 7,072 $ 7,604 760-9125-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 4,715 $ 4,715 $ 5,070 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ 6,238 $ 6,298 DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ 7,164 $ 3,288 TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - $ - $ 1,500 $ 33,840 $ 47,242 $ 50,696 CFD TRACT 6421 - KINGS ESTATES (PHASE 4)
760-9125-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ 9,315 760-9125-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9125-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ - $ - $ 5,361 760-9125-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ - $ - $ 3,574 760-9125-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ - $ - $ 643 760-9125-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ - $ - $ 1,787 760-9125-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ - $ - $ 5,361 760-9125-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ - $ - $ 3,574 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ - $ 3,874 DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ - $ 2,249
TOTAL, CFD TRACT 6421-KINGS ESTATES $ - $ - $ - $ - $ - $ 35,737 CFD TRACT 16-002 TULARE COUNTY
760-9140-549-5270 PROFESSIONAL SERVICES $ - $ - $ 16,545 $ 18,546 $ 18,546 $ 15,685 760-9140-549-5701 CAPITAL OUTLAY $ - $ - $ - $ 10,000 $ 10,000 $ - 760-9140-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ 46,000 $ 35,798 $ 35,798 $ 37,230 760-9140-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 23,865 $ 23,865 $ 24,820 760-9140-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 27,684 $ 27,684 $ 43,559 760-9140-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 11,933 $ 11,933 $ 12,410 760-9140-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 35,798 $ 35,798 $ 37,230 760-9140-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 23,865 $ 23,865 $ 24,820 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ 38,662 $ 36,209 DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ 29,116 $ 16,238 TOTAL, CFD TRACT 16-002 TULARE COUNTY $ - $ - $ 62,545 $ 187,489 $ 255,267 $ 248,201 CFD TRACT 6306 SUMMERLYN; FRESNO CO.
760-9145-549-5270 PROFESSIONAL SERVICES $ - $ - $ 1,790 $ 3,104 $ 6,576 $ 1,813 760-9145-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9145-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ 9,000 $ 4,140 $ 4,140 $ 4,306 760-9145-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 2,760 $ 2,760 $ 2,870 760-9145-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 3,202 $ 3,202 $ 5,037 760-9145-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 1,380 $ 1,380 $ 1,435 760-9145-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 4,140 $ 4,140 $ 4,306 760-9145-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 2,760 $ 2,760 $ 2,870 DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ - $ 4,471 $ 4,135 DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ - $ 3,367 $ 1,931 TOTAL, CFD TRACT 6306 SUMMERLYN $ - $ - $ 10,790 $ 21,486 $ 32,796 $ 28,703 TOTAL, COMMUNITY FACILITIES DISTRICT $ 5,005 426,151$ $ 129,772 $ 370,917 $ 488,180 $ 513,765 38.51% TOTAL, ASSESSMENT FUNDS $ 112,581 533,954$ $ 242,019 $ 485,251 $ 602,718 $ 630,606 29.95% Revenues $ 302,794 448,453$ $ 675,988 $ 572,377 $ 572,377 $ 630,604 Expenses $ 112,581 533,954$ $ 242,019 $ 485,251 $ 602,718 $ 630,606 $ 190,213 $ (85,501) $ 433,970 $ 87,126 $ (30,341) $ (1) LANDSCAPE & LIGHTING 93-01
LANDSCAPE & LIGHTING DIST. 93-01 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Assessments $ 103,687 $ 107,691 $ 111,540 $ 114,333 $ 114,333 $ 116,841 2.19% TOTAL REVENUES $ 103,687 $ 107,691 $ 111,540 $ 114,333 $ 114,333 $ 116,841 2.19%
EXPENDITURES
Maintenance and Operation $ 107,576 $ 107,803 $ 8,358 $ 114,334 $ 8,563 $ 8,563 -92.51% Transfer out to General Fund $ - $ - $ 87,738 $ - $ 89,467 $ 90,862 Transfer out to Water Fund $ - $ - $ 16,151 $ 16,508 $ 17,416 Debt Service $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 107,576 $ 107,803 $ 112,247 $ 114,334 $ 114,538 $ 116,841 2.19% Net Revenue/(Expenditures) $ (3,889) $ (112) $ (707) $ (1) $ (205) $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (3,889) $ (112) $ (707) $ - $ - $ - Beginning Fund Balance July 1 $ 7,485 $ 3,596 $ 3,484 $ 2,777 $ 2,777 $ 2,777 0.00% Ending Fund Balance June 30 $ 3,596 $ 3,484 $ 2,777 $ 2,777 $ 2,777 $ 2,777 0.00% $95,000
$100,000
$105,000
$110,000
$115,000
$120,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6151 - Monarch $ - $ - $ 47,536 $ 50,345 $ 50,345 $ 52,358 TOTAL REVENUES $ - $ - $ 47,536 $ 50,345 $ 50,345 $ 52,358
EXPENDITURES
Maintenance and Operation $ - $ - $ 3,280 $ 12,814 $ 13,468 $ 12,815 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ - $ 12,586 $ 12,586 $ 13,090 Transfers Out to PW $ - $ - $ - $ 1,007 $ 1,007 $ 942
Transfers Out to Admin $ - $ - $ - $ 2,517 $ 2,517 $ 2,618 Transfers Out to Fire $ - $ - $ - $ 12,586 $ 12,586 $ 13,090 Deposit Account Streets/Alleys $ - $ - $ - $ - $ - $ 6,567 Deposit Account Parks $ - $ - $ - $ - $ - $ 3,237
TOTAL EXPENDITURES $ - $ - $ 3,280 $ 41,510 $ 42,164 $ 52,359 Net Revenue/(Expenditures) $ - $ - $ 44,256 $ 8,835 $ 8,181 $ (0) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 44,256 $ 8,835 $ 8,181 $ (0) Beginning Fund Balance July 1 $ - $ - $ - $ 44,256 $ 53,091 $ 61,272 Ending Fund Balance June 30 $ - $ - $ 44,256 $ 53,091 $ 61,272 $ 61,272 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6122 - Kings Estates $ 52,640 $ 136,969 $ 43,879 $ 47,148 $ 47,148 $ 49,034 TOTAL REVENUES $ 52,640 $ 136,969 $ 43,879 $ 47,148 $ 47,148 $ 49,034
EXPENDITURES
Maintenance and Operation $ - $ - $ 15,146 $ 10,766 $ 14,681 $ 12,015 Capital Outlay-Park Signage $ - $ - $ - $ 12,500 $ 12,500 $ - Transfers Out to Police $ - $ 25,000 $ 12,500 $ 11,787 $ 11,787 $ 12,259 Transfers Out to PW $ - $ 25,000 $ 849 $ 849 $ 883
Transfers Out to Admin $ - $ - $ - $ 2,357 $ 2,357 $ 2,452 Transfers Out to Fire $ - $ - $ - $ 11,787 $ 11,787 $ 12,259 Deposit Account Streets/Alleys $ - $ - $ - $ - $ 6,138 $ 5,929 Deposit Account Parks $ - $ - $ - $ - $ 3,464 $ 3,239
TOTAL EXPENDITURES $ - $ 50,000 $ 27,646 $ 50,046 $ 63,563 $ 49,034 Net Revenue/(Expenditures) $ - $ 86,969 $ 16,234 $ (2,898) $ (16,415) $ (0) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 86,969 $ 16,234 $ (2,898) $ (16,415) $ (0) Beginning Fund Balance July 1 $ - $ - $ 86,969 $ 103,202 $ 103,202 $ 86,787 Ending Fund Balance June 30 $ - $ 86,969 $ 103,202 $ 100,304 $ 86,787 $ 86,787 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).
Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase I of the Weststar developments, and is complete with 59 lots.
EXPENSES
Maintenance and
Operation
Transfers Out to Police 100%
REVENUES
Assessments
CFD TRACT 6242 - KINGS ESTATES
CFD TRACT 6242 - KINGS ESTATES (Phase 2) FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6242 - Kings Estates $ - $ - $ 43,879 $ 47,148 $ 47,148 $ 49,034 TOTAL REVENUES $ - $ - $ 43,879 $ 47,148 $ 47,148 $ 49,034
EXPENDITURES
Maintenance and Operation $ - $ - $ 1,000 $ 9,766 $ 9,766 $ 11,015 Capital Outlay $ - $ - $ - $ - $ - $ 1
Transfers Out to Police $ - $ - $ 12,500 $ 11,787 $ 11,787 $ 12,259 Transfers Out to PW $ - $ - $ - $ 849 $ 849 $ 883
Transfers Out to Admin $ - $ - $ - $ 2,357 $ 2,357 $ 2,452 Transfers Out to Fire $ - $ - $ - $ 11,787 $ 11,787 $ 12,259 Deposit Account Streets/Alleys $ - $ - $ - $ - $ 6,638 $ 6,429 Deposit Account Parks $ - $ - $ - $ - $ 3,964 $ 3,739
TOTAL EXPENDITURES $ - $ - $ 13,500 $ 36,546 $ 47,148 $ 49,035 Net Revenue/(Expenditures) $ - $ - $ 30,379 $ 10,602 $ (0) $ (1) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 30,379 $ 10,602 $ (0) $ (1) Beginning Fund Balance July 1 $ - $ - $ - $ 30,379 $ 30,379 $ 30,379 Ending Fund Balance June 30 $ - $ - $ 30,379 $ 40,981 $ 30,379 $ 30,378 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).
Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase II of the Weststar developments, which was recently completed and has 59 lots.
EXPENSES
Maintenance and Operation
Capital Outlay
Transfers Out to Police
100%
REVENUES
Assessments
CFD TRACT 6167 - KING ESTATES
CFD TRACT 6167 KING ESTATES (Phase 3) FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6167 - WESTSTAR $ - $ - $ 21,940 $ 47,148 $ 47,148 $ 50,696 TOTAL REVENUES $ - $ - $ 21,940 $ 47,148 $ 47,148 $ 50,696
EXPENDITURES
Maintenance and Operation $ - $ - $ 1,500 $ 6,966 $ 6,966 $ 12,315 Capital Outlay $ - $ - $ - $ - $ - $ 1
Transfers Out to Police $ - $ - $ - $ 11,787 $ 11,787 $ 12,674 Transfers Out to PW $ - $ - $ - $ 943 $ 943 $ 913
Transfers Out to Admin $ - $ - $ - $ 2,357 $ 2,357 $ 2,535 Transfers Out to Fire $ - $ - $ - $ 11,787 $ 11,787 $ 12,674 Deposit Account Streets/Alleys $ - $ - $ - $ - $ 6,238 $ 6,298 Deposit Account Parks $ - $ - $ - $ - $ 7,164 $ 3,288
TOTAL EXPENDITURES $ - $ - $ 1,500 $ 33,840 $ 47,242 $ 50,697 Net Revenue/(Expenditures) $ - $ - $ 20,440 $ 13,308 $ (94) $ (1) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 20,440 $ 13,308 $ (94) $ (1) Beginning Fund Balance July 1 $ - $ - $ - $ 20,440 $ 20,440 $ 20,346 Ending Fund Balance June 30 $ - $ - $ 20,440 $ 33,748 $ 20,346 $ 20,344 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).
Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase III of the Weststar developments, and is currently under construction, and will include 62 lots.
EXPENSES
Maintenance and
Operation 100%
REVENUES
Assessments
CFD TRACT 16-002 - TULARE COUNTY
CFD TRACT 16-002 TULARE COUNTY FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 16-002 Tulare County $ 146,120 $ 203,793 $ 331,467 $ 238,655 $ 238,655 $ 248,201 TOTAL REVENUES $ 146,120 $ 203,793 $ 331,467 $ 238,655 $ 238,655 $ 248,201
EXPENDITURES
Maintenance and Operation $ 5,005 $ 5,005 $ 16,545 $ 18,546 $ 18,546 $ 15,685 Capital Outlay $ - $ - $ - $ 10,000 $ 10,000 $ -
Transfers Out to General Fund $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ 46,000 $ 59,663 $ 59,663 $ 62,050 Transfers Out to PW $ - $ - $ - $ 27,684 $ 27,684 $ 43,559 Transfers Out to Admin $ - $ - $ - $ 11,933 $ 11,933 $ 12,410 Transfers Out to Fire $ - $ - $ - $ 59,663 $ 59,663 $ 62,050 Deposit Account Streets/Alleys $ - $ - $ - $ - $ 38,662 $ 36,209 Deposit Account Parks $ - $ - $ - $ - $ 29,116 $ 16,238 TOTAL EXPENDITURES $ 5,005 $ 5,005 $ 62,545 $ 187,489 $ 255,267 $ 248,201 Net Revenue/(Expenditures) $ 141,115 $ 198,788 $ 268,922 $ 51,166 $ (16,612) $ (0) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 141,115 $ 198,788 $ 268,922 $ 51,166 $ (16,612) $ (0) Beginning Fund Balance July 1 $ (960) $ 140,155 $ 338,943 $ 607,865 $ 607,865 $ 591,254 Ending Fund Balance June 30 $ 140,155 $ 338,943 $ 607,865 $ 659,031 $ 591,254 $ 591,253 $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).
Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This fund accounts for the Tulare County properties, which includes 147 lots in the Summerlyn subdivision. The County collects and and remits payment for City services.
EXPENSES
Maintenance and
Operation
Transfers Out to General
Fund
100%
REVENUES
Assessments
CFD TRACT 6306 - Fresno Co. SUMMERLYN
CFD TRACT 6306 SUMMERLYN FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Chanhe
REVENUE
TRACT 6306 Summerlyn $ - $ - $ 25,596 $ 27,600 $ 27,600 $ 28,703 TOTAL REVENUES $ - $ - $ 25,596 $ 27,600 $ 27,600 $ 28,703
EXPENDITURES
Maintenance and Operation $ - $ - $ 1,790 $ 3,104 $ 6,576 $ 1,813 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ 9,000 $ 6,900 $ 6,900 $ 7,176 Transfers Out to PW-hF $ - $ - $ - $ 3,202 $ 3,202 $ 5,037 Transfers Out to Admin-hF $ - $ - $ - $ 1,380 $ 1,380 $ 1,435 Transfers Out to Fire $ - $ - $ - $ 4,140 $ 6,900 $ 7,176 Deposit Account Streets/Alleys $ - $ - $ - $ 2,760 $ 4,471 $ 4,135 Deposit Account Parks $ - $ - $ - $ - $ 3,367 $ 1,931
TOTAL EXPENDITURES $ - $ - $ 10,790 $ 21,486 $ 32,796 $ 28,703 Net Revenue/(Expenditures) $ - $ - $ 14,806 $ 6,114 $ (5,196) $ - Chanhes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 14,806 $ 6,114 $ (5,196) $ - Behinninh Fund Balance July 1 $ - $ - $ - $ 14,806 $ 14,806 $ 9,610 Endinh Fund Balance June 30 $ - $ - $ 14,806 $ 20,920 $ 9,610 $ 9,610 $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 22/23 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).
Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This portion of funding includes the 17 Fresno Co. properties in the Summerlyn subdivision.
EXPENSES
Maintenance and
Operation
Transfers Out
100%
REVENUES
Assessments
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change
RISK MANAGEMENT
501-0000-515-0561 WORKERS COMP INS CHARGES $ 353,231 $ 395,573 $ 494,199 $ 562,887 $ 562,887 $ 605,535 7.58% 501-0000-515-0562 EMP ASSISTANCE PRGM CHARGES $ 1,519 $ 1,731 $ 2,186 $ 1,548 $ 1,548 $ 1,651 6.65% 501-0000-515-0565 GENERAL LIABILITY INS CHARGES $ 201,323 $ 272,102 $ 345,612 $ 403,165 $ 403,165 $ 488,977 21.28% 501-0000-515-0566 PROPERTY INSURANCE CHARGES $ 62,961 $ 95,120 $ 123,112 $ 179,508 $ 179,508 $ 161,324 -10.13% 501-0000-515-0567 VEHICLE INSURANCE CHARGES $ 59,397 $ 57,238 $ 77,967 $ 86,761 $ 86,761 $ 99,606 14.81% 501-0000-515-0568 ERMA PERSONNEL CHARGES $ 61,077 $ 67,020 $ 62,496 $ 44,440 $ 44,440 $ 48,833 9.89% 501-0000-515-0570 CRIME SHIELD PROGRAM $ - $ - $ - $ 2,800 $ 2,800 $ 3,248 16.00% TOTAL INSURANCE CHARGES $ 739,508 $ 888,784 $ 1,105,571 $ 1,281,109 $ 1,281,109 $ 1,409,174 10.00% 501-0000-515-0569 RMA RISK MGT ADMIN CHARGES $ 2,949 $ 449 $ 5,139 $ 6,483 $ 6,483 $ 8,348 28.77% TOTAL, RISK MANAGEMENT $ 742,457 $ 889,233 $ 1,110,710 $ 1,287,592 $ 1,287,592 $ 1,417,522 10.09%
CALPERS UAL FUND
502-0000-520-0600 TRANSFERS FROM GENERAL FUND $ 582,707 $ 518,283 $ - $ - $ - $ - 502-0000-520-0610 TRANSFERS FROM WATER FUND $ - $ - $ - $ - $ - $ - TOTAL CALPERS UAL RESERVES $ 582,707 $ 518,283 $ - $ - $ - $ -
ECONOMIC STABILIZATION FUND
503-0000-525-0700 TRANSFERS FROM OTHER FUNDS $ 124,866 $ 111,061 $ - $ - $ 1,722,777 $ - TOTAL ECONOMIC STABILIZATION FUND $ 124,866 $ 111,061 $ - $ - $ 1,722,777 $ -
EQUIPMENT RESERVE FUND
504-0000-530-0800 TRANSFERS FROM OTHER FUNDS $ 124,866 $ 111,061 $ - $ - $ - $ - TOTAL EQUIPMENT RESERVE FUND $ 124,866 $ 111,061 $ - $ - $ - $ - TOTAL, SURPLUS ALLOCATION $ 832,439 $ 740,405 $ - $ - $ 1,722,777 $ -
FORGIVABLE LOAN PROGRAM FUND
505-0000-401-0600 RESIDUAL PROPERTY TAX $ - $ 138,305 $ 144,109 $ 130,000 $ 130,000 $ 130,000 0.00% 505-0000-401-0620 TRANSFER FROM GENERAL FUND $ - $ - $ 428,579 $ - $ - $ - TOTAL, FORGIVABLE LOAN PROGRAM FUND $ - $ 138,305 $ 572,688 $ 130,000 $ 130,000 $ 130,000 0.00% TOTAL, INTERNAL SERVICE FUNDS $ 1,574,896 $ 1,767,943 $ 1,683,399 $ 1,417,592 $ 3,140,369 $ 1,547,522 9.17% Revenues $ 1,574,896 $ 1,767,943 $ 1,683,399 $ 1,417,592 $ 3,140,369 $ 1,547,522 9.17% Expenses $ 1,705,666 $ 1,100,768 $ 2,161,946 $ 2,052,832 $ 1,872,491 $ 2,097,822 2.19% $ (130,770) $ 667,175 $ (478,548) $ (635,240) $ 1,267,878 $ (550,300)
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2025/26
INTERNAL SERVICE FUNDS
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change
RISK MANAGEMENT
501-5200-515-5261 WORKERS COMP PREMIUMS $ 266,533 $ 394,792 $ 493,992 $ 562,887 $ 562,887 $ 605,535 7.58% 501-5200-515-5262 EMP ASSIST PRGM PREMIUMS $ 1,380 $ 1,573 $ 1,703 $ 1,548 $ 1,548 $ 1,651 6.65% 501-5200-515-5265 GEN LIABILITY INS PREMIUMS $ 198,708 $ 273,263 $ 348,356 $ 403,165 $ 403,165 $ 488,977 21.28% 501-5200-515-5266 PROPERTY INS PREMIUMS $ 65,444 $ 82,177 $ 106,172 $ 179,508 $ 179,508 $ 161,324 -10.13% 501-5200-515-5267 VEHICLE INS PREMIUMS $ 51,801 $ 60,631 $ 70,403 $ 86,761 $ 86,761 $ 99,606 14.81% 501-5200-515-5268 ERMA PERSONNEL PREMIUMS $ 60,926 $ 37,367 $ 42,324 $ 44,440 $ 44,440 $ 48,833 9.89% 501-5200-515-5269 CSJVRMA ADMIN CHARGES $ 2,005 $ - $ 5,430 $ 6,483 $ 6,483 $ 8,348 28.77% 501-5200-515-5271 CRIME SHIELD PROGRAM $ - $ 1,890 $ 2,438 $ 2,800 $ 2,800 $ 3,248 16.00% TOTAL, RISK MANAGEMENT $ 646,797 $ 851,693 $ 1,070,818 $ 1,287,592 $ 1,287,592 $ 1,417,522 10.09%
CALPERS UAL FUND
502-5300-515-5150 MISCELLANEOUS PLAN $ 300,000 $ 111,346 $ 57,062 $ 70,751 $ - $ - -100.00% 502-5300-515-5151 PEPRA MISCELLANEOUS PLAN $ - $ - $ - $ - $ - 502-5300-515-5152 SAFETY POLICE PLAN $ 300,000 $ - $ - $ 88,595 $ - $ - -100.00% 502-5300-515-5153 PEPRA SAFETY POLICE PLAN $ - $ - $ - $ 49,410 $ 49,410 $ 52,000 502-5300-515-5154 SAFETY FIRE PLAN $ 175,685 $ 127,729 $ 100,485 $ 61,395 $ 61,395 $ 91,800 49.52% 502-5300-515-5155 PEPRA SAFETY FIRE PLAN $ - $ - $ - $ 19,807 $ 19,807 $ 31,000 502-5300-515-5505 TRANSFER TO OTHER FUNDS $ 148,184 $ - $ 374,008 $ - $ - $ - TOTAL CALPERS UAL FUND $ 923,869 $ 239,075 $ 531,555 $ 289,958 $ 130,612 $ 174,800 -39.72%
ECONOMIC STABILIZATION FUND
503-5400-515-5270 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - $ 280,500 503-5400-515-5505 TRANSFER TO OTHER FUNDS $ - $ - $ 164,287 $ - $ - $ - TOTAL ECONIMIC STABILIZATION FUND $ - $ - $ 164,287 $ - $ - $ 280,500
EQUIPMENT RESERVE FUND
504-5500-515-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 90,000 $ 90,000 $ 150,000 66.67% 504-5500-515-5505 TRANSFER TO OTHER FUNDS $ 60,000 $ 10,000 $ 70,287 $ 85,282 $ 64,287 $ - TOTAL EQUIPMENT RESERVE FUND 60,000 10,000 70,287 175,282 154,287 150,000 -14.42% TOTAL, SURPLUS ALLOCATION $ 983,869 $ 249,075 $ 766,128 $ 465,240 $ 284,899 $ 605,300 23.14%
FORGIVABLE LOAN PROGRAM FUND
505-9100-519-5372 1491 DRAPER & 1515 SMITH $ 75,000 $ - $ - $ - $ - $ - 505-9100-519-5373 MAGOSH $ - $ - $ 75,000 $ - $ - $ -
505-9100-519-5374 STONE PLAZA $ - $ - $ 250,000 $ - $ - $ - 505-9100-519-5375 GOLD STANDARD MORTGAGE $ - $ - $ - $ 300,000 $ 300,000 $ - 505-9100-519-5376 DELI CASA $ - $ - $ - $ - $ - $ 75,000 TOTAL, FORGIVABLE LOAN $ 75,000 $ - $ 325,000 $ 300,000 $ 300,000 $ 75,000 -75.00% TOTAL, INTERNAL SERVICE FUNDS $ 1,705,666 $ 1,100,768 $ 2,161,946 $ 2,052,832 $ 1,872,491 $ 2,097,822 2.19% Revenues $ 1,574,896 $ 1,767,943 $ 1,683,399 $ 1,417,592 $ 3,140,369 $ 1,547,522 9.17% Expenses $ 1,705,666 $ 1,100,768 $ 2,161,946 $ 2,052,832 $ 1,872,491 $ 2,097,822 2.19% $ (130,770) $ 667,175 $ (478,548) $ (635,240) $ 1,267,878 $ (550,300)
BUDGET PREPARATION WORKSHEET - EXPENSES
CITY OF KINGSBURG
INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2025/26
RISK MANAGEMENT FUND
RISK MANAGEMENT FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Insurance Charges $ 739,508 $ 888,784 $ 1,105,571 $ 1,281,109 $ 1,281,109 $ 1,409,174 10.00% Risk Management Administrative Charges $ 2,949 $ 449 $ 5,139 $ 6,483 $ 6,483 $ 8,348 28.77% TOTAL REVENUES $ 742,457 $ 889,233 $ 1,110,710 $ 1,287,592 $ 1,287,592 $ 1,417,522 9.17%
EXPENDITURES
Maintenance and Operation $ 646,797 $ 851,693 $ 1,070,818 $ 1,287,592 $ 1,287,592 $ 1,417,522 10.09% TOTAL EXPENDITURES $ 646,797 $ 851,693 $ 1,070,818 $ 1,287,592 $ 1,287,592 $ 1,417,522 10.09% Net Revenue/(Expenditures) $ 95,660 $ 37,540 $ 39,892 $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 95,660 $ 37,540 $ 39,892 $ - $ - $ - Beginning Fund Balance July 1 $ 256,152 $ 351,812 $ 389,352 $ 429,244 $ 429,244 $ 429,244 Transfer to other Funds $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 351,812 $ 389,352 $ 429,244 $ 429,244 $ 429,244 $ 429,244 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
$1,600,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfers from General Fund surplus $ 582,707 $ 518,283 $ - $ - $ - $ - Transfers from Water Fund $ - $ -
TOTAL REVENUES $ 582,707 $ 518,283 $ - $ - $ - $ -
EXPENDITURES
Miscellaneous Plan $ 300,000 $ 111,346 $ 57,062 $ 70,751 $ - $ - Pepra Miscellaneous Plan $ - $ - $ - $ - $ - $ -
Safety Police Plan $ 300,000 $ - $ - $ 88,595 $ - $ -
Pepra Safety Police Plan $ - $ - $ - $ 49,410 $ 49,410 $ 52,000 Safety Fire Plan $ 175,685 $ 127,729 $ 100,485 $ 61,395 $ 61,395 $ 91,800 Pepra Safety Fire Plan $ - $ - $ - $ 19,807 $ 19,807 $ 31,000 Transfer to other funds $ 148,184 $ - $ 374,008 $ - $ - $ - TOTAL EXPENDITURES $ 923,869 $ 239,075 $ 531,555 $ 289,958 $ 130,612 $ 174,800 Net Revenue/(Expenditures) $ (341,162) $ 279,208 $ (531,555) $ (289,958) $ (130,612) $ (174,800) Changes in Fund Balance $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (341,162) $ 279,208 $ (531,555) $ (289,958) $ (130,612) $ (174,800) Beginning Fund Balance July 1 $ 2,043,139 $ 1,701,977 $ 1,981,185 $ 1,449,630 $ 1,449,630 $ 1,319,018 Ending Fund Balance June 30 $ 1,701,977 $ 1,981,185 $ 1,449,630 $ 1,159,672 $ 1,319,018 $ 1,144,218 -1.33% 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: FY26 anticipates the use of UAL fund balance in order to help pay for increasing city liabilities in several funds. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
EXPENSES
Fund Balance Transfer
0%
REVENUES
Transfer from Surplus
ECONOMIC STABILIZATION FUND
Economic Stabilization Reserve FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from General Fund surplus $ 124,866 $ 111,061 $ - $ - $ 1,722,777 $ - TOTAL REVENUES $ 124,866 $ 111,061 $ - $ - $ 1,722,777 $ -
EXPENDITURES
Transfer to other funds $ - $ - $ 164,287 $ - $ - $ -
Professional Services $ - $ - $ - $ 280,500
TOTAL EXPENDITURES $ - $ - $ 164,287 $ - $ - $ 280,500
Net Revenue/(Expenditures) $ 124,866 $ 111,061 $ (164,287) $ - $ 1,722,777 $ (280,500) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 124,866 $ 111,061 $ (164,287) $ - $ 1,722,777 $ (280,500) Beginning Fund Balance July 1 $ 623,000 $ 747,866 $ 858,927 $ 694,640 $ 694,640 $ 2,417,417 Ending Fund Balance June 30 $ 747,866 $ 858,927 $ 694,640 $ 694,640 $ 2,417,417 $ 2,136,917 207.63% 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: FY26 anticipate the use of the stabilization fund balance as we aren't forecasting regular revenues to cover costs. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0%
100%
EXPENSES
Fund Balance Transfer
0% REVENUES
Transfer from Surplus
EQUIPMENT RESERVE FUND
Equipment Reserve FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from General Fund surplus $ 124,866 $ 111,061 $ - $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 124,866 $ 111,061 $ - $ - $ - $ -
EXPENDITURES
Transfer to other funds $ 60,000 $ 10,000 $ 70,287 $ 85,282 $ 64,287 $ - Professional Services $ - $ - $ - $ 90,000 $ 90,000 $ 150,000 TOTAL EXPENDITURES $ 60,000 $ 10,000 $ 70,287 $ 175,282 $ 154,287 $ 150,000 Net Revenue/(Expenditures) $ 64,866 $ 101,061 $ (70,287) $ (175,282) $ (154,287) $ (150,000) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 64,866 $ 101,061 $ (70,287) $ (175,282) $ (154,287) $ (150,000) Beginning Fund Balance July 1 $ 438,500 $ 503,366 $ 604,427 $ 534,140 $ 534,140 $ 379,853 Transfer from Surplus Funds $ - $ -
Ending Fund Balance June 30 $ 503,366 $ 604,427 $ 534,140 $ 358,858 $ 379,853 $ 229,853 -35.95% 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. $-
$50,000
$100,000
$150,000
$200,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
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 21/22 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Residual Property Tax $ - $ 138,305 $ 144,109 $ 130,000 $ 130,000 $ 130,000 Transfer from General Fund $ - $ - $ 428,579 $ - $ -
TOTAL REVENUES $ - $ 138,305 $ 572,688 $ 130,000 $ 130,000 $ 130,000
EXPENDITURES
1491 Draper & 1515 Smith $ 75,000 $ - $ - $ - $ -
Magosh $ - $ - $ 75,000 $ - $ - $ -
Stone Plaza $ - $ - $ 250,000 $ - $ - $ -
Gold Standard Mortgage $ - $ - $ - $ 300,000 $ 300,000 $ - Deli Casa $ - $ - $ - $ - $ - $ 75,000
TOTAL EXPENDITURES $ 75,000 $ - $ 325,000 $ 300,000 $ 300,000 $ 75,000 Net Revenue/(Expenditures) $ (75,000) $ 138,305 $ 247,688 $ (170,000) $ (170,000) $ 55,000 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (75,000) $ 138,305 $ 247,688 $ (170,000) $ (170,000) $ 55,000 Beginning Fund Balance July 1 $ - $ (75,000) $ 63,305 $ 310,993 $ 310,993 $ 140,993 Ending Fund Balance June 30 $ (75,000) $ 63,305 $ 310,993 $ 140,993 $ 140,993 $ 195,993 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
$700,000
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0%
EXPENSES
Fund Balance Transfer
100%
0%
REVENUES
Transfer from Surplus
Department Strategic Goal Met Type of Request Item Description Purpose Cost Funding Source All All Planning Building Design/Space Analysis Provide Space Needs Assessment for Municipal Complex $55,000 General Gov. Impact Fees Ambulance Community Safety Equipment Ambulance Equipment Equipment to Outfit Ambulance $30,000 AmbulanceAmbulance Community Safety Equipment Ambulance Replacement Deposit Funding for Replacement Ambulance $150,000 Ambulance Community Development Support Businesses Incentive Façade/Alley Program Grant Program for Façade/Alley $15,000 Economic Development/GF Community Development Support Businesses Incentive Econ. Development - Property Tax Forgivable Loan Program; Pending Application (Deli Casa) $75,000 Forgivable Loan Fund 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 3 $45,500 Economic Stabilization Fund Council/Committee Community Safety Infrastructure Funding Request For Improvements Public Safety Committee Request $10,000 General Fund Engineering/PW Community Safety Planning EV Charging EV Charging Stations; Downtown (Design Work Only) $31,000 Carbon Reduction Grant & Measure C (Local Match) Engineering/PW Community Safety Infrastructure Alley Repairs 20th/21st Ave Alley Repairs $279,000 CMAQ GrantEngineering/PW Community Safety Infrastructure Alley Repairs Mehlert/Warkentin Alley Improvements $259,000 CMAQ Grant Engineering/PW Community Safety Planning Road Repair 18th Ave. Reconstruction (Design Work Only) $37,000 STBG Grant/Measure C (Local Match) Engineering/PW Community Safety Planning Road Repair FY2027 Design Costs for Road Projects $150,000 LTF8 & Measure C (Street Maint.) Engineering/PW Community Safety Planning New Roundabout Installation Gilroy/Mariposa/18th Ave Roundabout (Design Work Only) $170,000 CMAQ Grant & Measure C (Local Match) Engineering/PW Community Safety Planning RRFB Installation Various RRFB Enhancements $17,000 STBG Grant/Measure C (Local Match)Engineering/PW Support Businesses Infrastructure New Road Installation Business Park Ave. B New Road & Utility Connection (includes CE) $344,000 Traffic, Water & Sewer Developer Impact FeesEngineering/PW Community Safety Infrastructure Road Repair Summer 2025 Streets Project (Stroud Ave, 23rd,24th/25th, Tulare St., Eulam Ct., 8th Ave. Dr. 9th Ave. Dr., Mehlert St. (includes CE) $1,060,000 Gas Tax/LTF 8/Measure C & SB1 Fire All Equipment Engine Replacement Fire Engine Deposit (10+ Year Plan); Year 1 $100,000 Measure EFire All Equipment Engine Replacement New Fire Engine; Delivery $950,000 Measure E/State Grant/Fire Fund/ESF Parks Preserve the Kingsburg Experience Planning Parks Master Plan Parks Master Plan Update; Fresno State $35,000 Developer Impact Fees Parks Community Engagement Facilities TNR TNR Costs $20,000 General Fund Police All Vehicle New Vehicle New Patrol Vehicle; 1 New Vehicles $100,000 GF/Equipment ReservePolice Community Safety Infrastructure License Plate Reader Cameras Purchase and Installation of 10 LPR Cameras $35,000 Economic Stabilization Fund Police/Fire Community Safety Planning Election Services Measure E Renewal Effort $50,000 Measure E Public Works Preserve the Kingsburg Experience Facilities Building Repairs Senior Center Roof Repair $60,000 General Fund PW/Solid Waste Ensure Financial Stability Materials SB1383 Requirement SB1383 Procurement, 1383 Fliers & Tire Amnesty $16,000 SB1383 Grant/Solid Waste Fund Total Capital Improvement Plan $4,143,500
DRAFT Capital Improvement Projects 2025‐2026
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Alexander J. Henderson, ICMA-CM REVIEWED BY: AC AGENDA ITEM: Independence Day Celebration Update
ACTION REQUESTED: ___Ordinance ___Resolution _ __Motion _____Receive/File
EXECUTIVE SUMMARY
During the May 7, 2025 regular meeting, Council directed the City Manager to determine if a local organization could assist with operating the July 3rd Independence Day Celebration. After putting out a call for those interested, the City has engaged Kingsburg Seawolves, the non-profit competitive recreational swim organization, to staff the event.
Staff held the initial meeting on May 29 with Seawolves representatives and discussed event logistics. In consideration of the non-profit’s efforts, the City has agreed to revenue share (50%/50%) all parking fees, Bowl gate entry fees, and collected donations with the non-profit group. Historically, these fees have averaged $10,000-$12,000 (group would receive 50%).
Seawolves can raise additional revenue through other means, including concession stand sales and 3rd party vendor fees. This revenue would be retained 100% by the non-profit organization. Any expenses associated with these additional services would be 100% the responsibility of the non-profit organization.
Community Services Director, Adam Casteneda, is the City’s main point of contact. Mr. Casteneda previously helped run the fireworks event in his former capacity with the Chamber of Commerce. We will be holding regular discussions and an onsite walkthrough with the Seawolves as the event draws nearer.
Chamber of Commerce representatives have been very helpful in answering questions and assisting with event logistics. They have committed to providing radios for use that evening, as well as providing vendor contacts. They also contributed $14,000 from their fireworks funds to support this year’s event.
RECOMMENDED ACTION BY CITY COUNCIL
1. Informational only.
POLICY ALTERNATIVE(S)
1. N/A
REASON FOR RECOMMENDATION/KEY METRIC
1. Preserving the Kingsburg Experience
2. Financial Stability
Meeting Date: 06/03/2025
Agenda Item: 6
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
The Council discussed the item during their May 7, 2025 regular meeting and provided direction to staff.
BACKGROUND INFORMATION
The community has traditionally celebrated Independence Day with a community event on July 3rd, hosted by the Chamber of Commerce. Pyro Spectaculars has performed the show for over 25 years and is confirmed to host the event again this year.
ATTACHMENTS
1. July 3rd Event Flyer
2. Seawolves Volunteer Sign-Up Schedule
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? No
3. If Budgeted, Which Line? N/A
Independence Day Celebration
Volunteer Sign-Up Schedule
Event Dates: July 3rd & 4th, 2025
Location: Pool Area, Stadium, and Surrounding Campus
Volunteer Check-In: Located in the pool area. All volunteers must check in by 5:15 PM on July 3rd. Fireworks begin at 9:15pm and will last approx. 20 minutes.
Parking: Volunteers are asked to park outside of spectator areas or pay a $5 parking fee.
July 3rd Volunteer Schedule
● 12:00 PM
- 2 Volunteers: Set up barricades to block field and bleacher sections (Assigned: Darren & Zach Hofer)
● 3:00 PM
- 2 Volunteers: Direct food vendors to designated locations (Assigned: Darren & Zach Hofer)
● 5:15 PM Check-In at Pool Area (Volunteers must be at stations by 5:30 PM, gates open at 6:00 PM)
● - 2 Volunteers: Assist with sound & event logistics (intros, invocation, anthem, support MC Eric Hess)
● - 8 Volunteers: Collect entry fees at: Senior Parking Lot, Old Gym Lot, Pool/Softball Lot, Field off Sierra (one volunteer will need to be a board member at each station) ● - 2 Volunteers: Direct traffic at pool traffic circle ● - 4 Volunteers: Gate monitors at bowl entrance
● - 4 Volunteers: Collect donations
● - 6 Volunteers: Staff concessions
● - 4 Volunteers: General floaters for support tasks
● - 1 Volunteer: Cash collection (Assigned: Trevor Nelson) July 4th Volunteer Schedule
● 6:30 AM – 8:30 AM
● - 10 Volunteers: Event cleanup
● - Clean stadium bleachers and field
● - Remove trash from bowl and deposit in designated containers ● - Clean baseball field and tennis courts
● - Remove fireworks debris from campus