Kingsburg City Council
June 18, 2025

AGENDA

FOR THE JOINT MEETING OF THE KINGSBURG CITY

COUNCIL, BOARD OF DIRECTORS OF THE CITY OF

KINGSBURG PUBLIC FINANCING AUTHORITY AND BOARD

OF DIRECTORS OF THE SUCCESSOR AGENCY OF THE

KINGSBURG REDEVELOPMENT AGENCY
WEDNESDAY, June 18, 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, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 18, 2025
Invocation to be given by Missionary Brandon Moreno, Fellowship of Christian Athletes, 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.
(To be approved only by City Council)

1. Approval of City Council Minutes: Approve the minutes from the June 3, 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 27, 2025, through June 9, 2025, as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department

3. Review the proposed project list for FY 2025/26 SB1 and adopt Resolution 2025-037 as presented. - Staff Report by City Engineer Dave Peters
Sponsor- Engineering Department

4. Approve the Reimbursement Agreement between the City of Kingsburg and K Prop, LLC, for construction of waterline 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- Engineering Department
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 18, 2025

5. Approve a 30-month contract between the City of Kingsburg and the County of Fresno for Fire and EMS dispatching services. – Staff Report by Fire Chief Rodnie Roberts Sponsor: Fire Department

6. Approve a two-year contract between the City of Kingsburg and Tablet Command. – Staff Report by Fire Chief Rodnie Roberts
Sponsor: Fire Department

7. Adopt Resolution No. 2025-038 and Accept the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2025-2026 Transportation Funding Claim.- Staff Report by Finance Director Alma Colado.

Sponsor: Finance Department
(To be approved only by Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency)

8. Approval of Kingsburg Redevelopment Successor Agency Minutes - Approve the minutes from the regular meeting held on June 19, 2024 as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office
(To be approved only by Board of Directors of the Kingsburg Public Financing Authority)

9. Approval of Kingsburg Financing Authority Minutes - Approve the minutes from the regular meeting held on June 19, 2024 as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk’s Office

REGULAR CALENDAR

10. PUBLIC HEARING— FISCAL YEAR 2025/2026 BUDGET REVIEW-CONSIDER 2025/2026 FISCAL YEAR RECOMMENDED EXECUTIVE BUDGET- Staff 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
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. 2025-033- approving the City of Kingsburg 2025/2026 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets.

11. PUBLIC HEARING— LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 93-01- CONSIDER APPROVAL OF ENGINEER'S REPORT AND LEVY AND Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 18, 2025

COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2025/2026- Staff Report prepared by Finance Director Alma Colado (Action only by the City Council)
Sponsor: Finance Department
a. Open Public Hearing
b. Presentation by Finance Director Alma Colado
c. City Council Discussion
d. Open for Public Comment
e. Close Public Comment
f. Continued City Council Discussion
g. Close Public Hearing
h. Possible Actions:

1. Adopt Resolution No. 2025-034- approving the City of Kingsburg 2025/2026 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets.

12. Gann Limit Adoption for 2025-2026 Fiscal Year Budget Figures-Staff Report Prepared by Finance Director Alma Colado
(Action only by the City Council)
Sponsor: Finance Department

13. Community Facilities District 2017-01 FY 2025-2026 Levy- Staff Report prepared by City Manager Alexander Henderson
(Action only by the City Council)
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 12th day of June 2025.
____________________________________
Abigail Palsgaard, City Clerk
Kingsburg City Council
Regular Meeting Minutes
June 3, 2025
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 Invocation was 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: Mayor Pursell called the regular meeting of the Kingsburg City Council to order at 6:12pm.

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

Council Members Absent: None.

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

PRESENTATIONS AND INFORMATIONAL REPORTS:

None.

PUBLIC COMMENT
June Hess, resident and local business owner, thanked council for the support of the Swedish Festival Cultural Village, Council Member North’s help preparing for the Swedish Festival with the You Matter Day volunteers and the police presences.

CONSENT CALENDAR – A motion was made by Council Member Palomar, seconded by Council Member North, to approve the items appearing on the Consent Calendar. The motion carried by a unanimous voice vote.

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
PUBLIC HEARING— PUBLIC WORKS, FIRE DEPARTMENT, POLICE

DEPARTMENT AND COMMUNITY DEVELOPMENT MASTER FEE
SCHEDULE- Staff Report prepared by City Manager Alexander Henderson Sponsor: City Manager’s Office
Kingsburg City Council Minutes
June 3, 2025
Mayor Pursell opened the public hearing at 6:17pm.

City Manager Alexander Henderson presented to Council that annually staff review fees in the city to determine if changes are needed. Tonight, we are requesting fire and ambulance fees, community development fees, public works fees and police fees.

Mayor Pursell opened the City Council discussion at 6:21pm. There was none.

Mayor Pursell opened the Public Comment at 6:21pm. There was none.

Mayor Pursell closed Public Comment at 6:21pm.

Continued City Council discussion:

Council Member Palomar asked what is the date it will go in to effect? City Manager Henderson said July 1st.

Mayor Pursell asked about the police department fees, does this include the school resource officers? City Manager Henderson said no, the schools pay the actual costs of the wages, these fees are for if the officers are contracted.

Mayor Pursell closed the Public Hearing at 6:24pm.

Council Member Silva motioned, seconded by Council Member Palomar, to adopt Resolution 2025-032 approving the proposed fees as presented. The motion carried by a unanimous voice vote.
2025-2026 City Manager’s Recommended Budget Introduction- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
City Manager Henderson presented the current budget and the upcoming budget. Mayor Pursell asked about property taxes and if the City will get the county numbers in time for this budget? City Manager Henderson said we forecast a moderate approach for property taxes.

Council North asked about the different tax zones of the Community Facilities District. She is concerned about the higher amount of tax for Zone 2 even though the costs of the homes are lower than the homes in Zone 1. City Manager Henderson said Zone 1 are the houses in Fresno County where we also receive property taxes. Zone 2 is all a part of the Summerlyn development that is mostly in Tulare County where homes do not pay property taxes into Fresno County. The purpose is for us to recover the costs of new developments. Council has discussed the 17 Fresno County homes in Zone 2 and decided that we will assess them all with the same amount. City Manager Henderson clarified that Tulare County does not keep any of the CFD funds. The 17 homes in Fresno County are in the city limits. Council Member North asked if we looked into to make sure the Zone 2 is a fair rate? City Manager Henderson said yes, we have a nexus to calculate the amount. Council Member North said the fund balance for Zone 2 is significantly higher than the Zone 1 balance. City Manager Henderson said the fund is for projected costs and capital improvements to the development.

Kingsburg City Council Minutes
June 3, 2025
Council Member Palomar asked about the recreation funds for pool costs and private pool rentals. City Manager Henderson said he can have Community Services Director Castenada do a report. Council Member Palomar asked about solar savings. Public Works Director Galvez said there are no reports yet.

Independence Day Celebration Update- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
City Manager Henderson reported that the local non-profit Kingsburg Seawolves will be partnering with the City for the 3rd of July firework show.

Council Member Silva thanked staff for working on this, the chamber for helping and the Seawolves for taking this on.

FUTURE AGENDA ITEMS
None.

CITY MANAGER’S REPORT
City Manager Henderson gave Council an update on the truck depot located in Tulare County by Lincoln school- they are relocating.

COUNCIL REPORTS/COUNCIL COMMITTEE REPORTS
Council Member Silva reported on the Senior Center which will be receiving a new roof. It was really busy and he thanked Community Services Director Castenada for the Senior Center’s continued success.

Council Member North reported that the Downtown BID will move their next meeting to 7/8.

The Heath Care District had a presentation of grant applications. She wanted to thank several City departments who helped with You Matter Day. Together they created 10,000 items to give out, they are now receiving feedback from recipients. Tentatively save the date for 5/9/2026.

Council Member Smith did not have an update.

Council Member Palomar went to the Memorial Day service at the cemetery. He reported it was well done, as usual.

Mayor Pursell reported that the Measure C committee has met- they are traveling around to different towns to educate voters. Kingsburg showed up to the local meeting to give their feedback. He is working on asking to put language to include work on alleys. Mayor Pursell congratulated the Swedish Festival committee and Council Member Smith for all their work, it is a great event for our town.

Mayor Pursell adjourned the Regular Kingsburg City Council Meeting at 7:24PM.

Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:

Printed:
marshaa
6/9/2025 4:11 PM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 05/30/2025
PR Batch 00004.05.2025 457 Mission Square PR Batch 00004.05.2025 457 Mission Square 7,130.50 PR Batch 00004.05.2025 457 Percent - Mission Square PR Batch 00004.05.2025 457 Percent - Mission Square 577.49 Total for this ACH Check for Vendor 3231: 7,707.99
ACH 3470 Internal Revenue Service - ACH 05/30/2025
PR Batch 00004.05.2025 FICA Employer Portion PR Batch 00004.05.2025 FICA Employer Portion 19,810.59 PR Batch 00004.05.2025 Medicare Employee Portion PR Batch 00004.05.2025 Medicare Employee Portion 4,633.13 PR Batch 00004.05.2025 Federal Income Tax PR Batch 00004.05.2025 Federal Income Tax 29,975.37 PR Batch 00004.05.2025 FICA Employee Portion PR Batch 00004.05.2025 FICA Employee Portion 19,810.59 PR Batch 00004.05.2025 Medicare Employer Portion PR Batch 00004.05.2025 Medicare Employer Portion 4,633.13 Total for this ACH Check for Vendor 3470: 78,862.81
ACH 3471 Employment Development Department - ACH05/30/2025 PR Batch 00004.05.2025 CA SDI PR Batch 00004.05.2025 CA SDI 3,402.85 PR Batch 00004.05.2025 State Income Tax PR Batch 00004.05.2025 State Income Tax 12,346.59 Total for this ACH Check for Vendor 3471: 15,749.44
ACH 3472 CalPERS - ACH 05/30/2025
PR Batch 00004.05.2025 PERS Misc. PEPRA PR Batch 00004.05.2025 PERS Misc. PEPRA 4,787.24 PR Batch 00004.05.2025 PERS Safety Police PR Batch 00004.05.2025 PERS Safety Police 1,504.87 PR Batch 00004.05.2025 PERS Safety Police ER PR Batch 00004.05.2025 PERS Safety Police ER 3,902.40 PR Batch 00004.05.2025 PERS Reported FLSA PR Batch 00004.05.2025 PERS Reported FLSA 1,781.61 PR Batch 00004.05.2025 PERS Safety Fire ER PR Batch 00004.05.2025 PERS Safety Fire ER 5,054.32 PR Batch 00004.05.2025 PERS Safety Fire -ClassicPR Batch 00004.05.2025 PERS Safety Fire -Classic 1,950.08 PR Batch 00004.05.2025 PERS Safety Police PEPRAPR Batch 00004.05.2025 PERS Safety Police PEPRA 10,646.93 PR Batch 00004.05.2025 PERS Safety Fire PEPRAPR Batch 00004.05.2025 PERS Safety Fire PEPRA 5,529.92 PR Batch 00004.05.2025 PERS Misc. Classic ER PR Batch 00004.05.2025 PERS Misc. Classic ER 4,756.38 PR Batch 00004.05.2025 PERS Safety Fire PEPRA 4850 PR Batch 00004.05.2025 PERS Safety Fire PEPRA 4850 1,014.60 PR Batch 00004.05.2025 PERS Safety Fire PEPRA ER PR Batch 00004.05.2025 PERS Safety Fire PEPRA ER 7,008.72 PR Batch 00004.05.2025 PERS Safety Police PEPRPR Batch 00004.05.2025 PERS Safety Police PEPR A ER A ER 10,195.26 PR Batch 00004.05.2025 PERS Misc. PEPRA ER PR Batch 00004.05.2025 PERS Misc. PEPRA ER 4,861.37 PR Batch 00004.05.2025 PERS Misc. Classic PR Batch 00004.05.2025 PERS Misc. Classic 2,755.19 Total for this ACH Check for Vendor 3472: 65,748.89
ACH 4707 ICMA-WIRE 401(A) 05/30/2025
PR Batch 00004.05.2025 Def Comp 401(a) ICMAPR Batch 00004.05.2025 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
Total for 5/30/2025: 168,319.13
ACH 4789 US BANKCORP SERVICE CENTER 06/06/2025
Colado5/23/25 ID Creator-Building Inspector 13.99
Colado5/23/25 RxDC Reporting 2024 Intake Form 895.44
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Colado5/23/25 Staples-Finance Supplies 204.64
Colado5/23/25 Staples-Finance Supplies 204.65
Colado5/23/25 Best Best & Krieger-Attorney Consultant Fees 741.50 Cstneda5/23/25 Kingsburg Super Market Senior Lunch 55.31 Cstneda5/23/25 Sam's Club Senior Meals 209.84
Cstneda5/23/25 Sam's Club Senior Center Meals 76.68
Cstneda5/23/25 Alley Cat TNR Resources 90.07
Cstneda5/23/25 Nelson's -Pool Supplies 119.86
Cstneda5/23/25 3J's Comm Services Fuel 29.58
Cstneda5/23/25 Comm Service Adobe Services 239.88
Cstneda5/23/25 Nelson's- Pool Supplies 175.71
Cstneda5/23/25 3 J's Comm Service Vehicle Fuel 36.21
Cstneda5/23/25 Fairfield Inn- Viking Carving Sculptors Room (Restoration Fund) 760.48 Dadian5/23/25 City of Fresno Park Mobile Fee (Chief Meeting) 3.49 Galvez5/23/25 Google TV 82.99
Galvez5/23/25 Car Wash PW #652 Membership 39.99
Hrndez5/23/25 Zazzle-plaque for Wayne 84.94
Hrndez5/23/25 Sam's Donuts- Captain's Meeting 27.60
Hrndez5/23/25 Bookeo monthly sub for CPR online registration 39.95 Hrndez5/23/25 Sanger donuts- volunteers working Swedish Fest 41.20 Hrndez5/23/25 American Heart CPR BLS/ACLS 1,964.00
Owens5/23/25 Madera U Save-Madison & Dom meal, Pistoressi funeral 33.04 Ploszaj5/23/25 The Briefing Room Annual Sub 964.07
Ploszaj5/23/25 Hampton Hotel - SLI 3 Training (Carey) 434.22 Ploszaj5/23/25 CPCA Membership Renewal (Salinas) 170.00 Plsgaard5/23/25 kingsburgbid.com 3 year website renewal 66.51 Plsgaard5/23/25 kingsburgdowntown.com 3 year website renewal 755.28 Plsgaard5/23/25 Car Wash for the Admin Car 14.00
Salinas5/23/25 Dara Holster-Custom Level 2 Duty Holster (Salinas) 161.59 Total for this ACH Check for Vendor 4789: 8,736.71
87698 3565 AMAZON CAPITAL SERVICES 06/06/2025
146R-7XJ6-9Q3H Bracket for fire extinguisher 35.30
1FRC-M6XJ-RXKQ Office Supplies, recorder, batteries 270.69 1JH7-MVN9-HDTC Locks for CERT trailer 493.66
Total for Check Number 87698: 799.65
87699 5114 APEX REWINDS 06/06/2025
1476 Pump Irrigation- Erling 1,827.75
Total for Check Number 87699: 1,827.75
87700 5115 ARSENAL WELL DRILLING INC 06/06/2025
1736 Pump pick up 400.00
Total for Check Number 87700: 400.00
87701 3300 AVENU INSIGHTS & ANALYTICS 06/06/2025
INV06-020959 SUTA Services for the tax quarter ending Dec. 31, 2024 Q4 9,318.52 INV06-020960 SUTA Services for the tax quarter ending Dec. 31, 2024 Q4 Dist 227.38 Total for Check Number 87701: 9,545.90
87702 3035 BAUER COMPRESSORS, INC. 06/06/2025
335198 Service/Repair on Compressor at Station 2 968.85 Total for Check Number 87702: 968.85
87703 3054 BSK ASSOCIATES 06/06/2025
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
AI14338 Well Treatment TCP 5/12/25 544.52
AI14720 Well Treatment Bact 5/28/25 119.12
AI3922 Well Treatment Bact 5/19/25 119.12
Total for Check Number 87703: 782.76
87704 3059 CALIFORNIA FORENSIC INSTITUTE 06/06/2025
1375 Health & Wellness (Carey,Lopez,Guzman) 300.00
Total for Check Number 87704: 300.00
87705 4263 CARSON TRAILER 06/06/2025
280771 Racer Cargo 7x18 Trailer with electric bra 10,530.86 Total for Check Number 87705: 10,530.86
87706 3831 ADAM CASTANEDA 06/06/2025
June 2025 Reimb for monthly cell phone usage June 2025 75.00 Total for Check Number 87706: 75.00
87707 4998 CENTER POINT DISTRICT 06/06/2025
Q4 2024-2025 Center Point District Q3 April 2025- June 2025 978.52 Total for Check Number 87707: 978.52
87708 5092 CENTRAL VALLEY SPAY/NEUTER 06/06/2025
52025 TNR May Invoice 200.00
Total for Check Number 87708: 200.00
87709 3102 CITY OF SELMA 06/06/2025
3567 Animal Control Services April 2025 5,000.00
Total for Check Number 87709: 5,000.00
87710 3822 ALMA COLADO 06/06/2025
June 2025 Reimb for monthly cell phone usage June 2025 75.00 Total for Check Number 87710: 75.00
87711 3146 DINUBA FIRE 06/06/2025
32 21 FireMed memberships, admin fees recd 12/24/24-4/24/25 1,140.00 Total for Check Number 87711: 1,140.00
87712 4615 EMERALD TEXTILES SERVICES 06/06/2025
EFRE-00253095 Linens, mats 5/11/25-5/17/25 279.52
Total for Check Number 87712: 279.52
87713 3158 ENER POWER 06/06/2025
73381 Electric Energy Charges for: 2/25/25-3/25/25 SID: 7543447613 297.00 73382 Electric Energy Charges for: 2/25/25-3/25/25 SID: 7543447066 767.00 73383 Electric Energy Charges for: 2/25/25-3/25/25 SID: 7543447336 522.00 Total for Check Number 87713: 1,586.00
87714 4072 FAHRNEY FORD SALES 06/06/2025
251852 Seat Repairs, Spring Replacement X 2 1,283.37
Total for Check Number 87714: 1,283.37
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
87715 3179 LEE FORLINES 06/06/2025
SL18 Per Diem-SL18 June 2- 4, 2025 (POST IV) 301.00
SwdFest25 Corsaros Family Pizza (Swedish Fest Patrol) 161.96 SwdFest25 Starbucks Coffee (Swedish Fest Patrol) 23.00
Total for Check Number 87715: 485.96
87716 3188 FRESNO COUNTY SHERIFF 06/06/2025
SO22704 Special Detail for Swedish Fest 2025 1,092.42
SO22730 RMS/JMS Access Fees June 2025 152.16
SO22730 Dispatch Services June 2025 19,280.42
Total for Check Number 87716: 20,525.00
87717 4932 FRESNO OXYGEN/BARNES WELDING 06/06/2025
91704761 Pool Bulk CO2 240.78
Total for Check Number 87717: 240.78
87718 3206 GLACIER REFRIGERATION AND AIR 06/06/2025
57806 Service, ice machine sanitizer, water filter, labor- Stn 1 1,183.40 Total for Check Number 87718: 1,183.40
87719 4569 JORDAN GONG 06/06/2025
FTOJune2025 Per Diem-FTO School 6/2/2025-6/6/2025 115.00 Total for Check Number 87719: 115.00
87720 4552 JOHN DIRK HARTLEY 06/06/2025
4729 Erling Park Booster Pump Install 450.00
Total for Check Number 87720: 450.00
87721 3219 HEALTHWISE SERVICES 06/06/2025
204161 Kiosk Lease Fee- Manifest #1670510 5/16/25 173.75 Total for Check Number 87721: 173.75
87722 3329 JOLENE POLYACK MARKETING 06/06/2025
3277 Econ Dev May 2025 3,300.00
Total for Check Number 87722: 3,300.00
87723 3244 JORGENSEN & CO. 06/06/2025
6191762 Annual Fire Extinguisher Service qty of 10 Stn 1 499.96 6192643 PD Fire Ext Service 5/14/25 339.52
Total for Check Number 87723: 839.48
87724 3686 KINGSBURG AUTO CARE 06/06/2025
18907 PW #601 Brakes, shoes, and pads 419.09
19032 PD #1420 Battery 207.04
Total for Check Number 87724: 626.13
87725 3253 KINGSBURG CHAMBER OF COMMERCE06/06/2025
June 2025 Monthly Budget Allowance June 2025 2,500.00
Total for Check Number 87725: 2,500.00
87726 4648 KINGSBURG EXPRESS LUBE INC. 06/06/2025
61524 Lube, oil, filter change PD 2217 85.04
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
61610 Lube, oil, filter change PD 2030 85.04
61632 Lube, oil, filter change PD 2029 134.11
61681 Lube, oil, filter change PD 2403 102.54
61770 Lube, oil, filter change PD 2218 102.54
61830 Lube, oil, filter change PD 2431 85.04
61932 Lube, oil, filter change PD 1624 102.54
61941 Lube, oil, filter change PD 2040 102.54
Total for Check Number 87726: 799.39
87727 3625 KINGSBURG MEDIA FOUNDATION 06/06/2025
CWM12405 Service Agreement June 2025 94.09
CWM12405 Service Agreement June 2025 298.10
CWM12405 Service Agreement June 2025 115.00
CWM12405 Service Agreement June 2025 165.79
CWM12405 Service Agreement June 2025 663.16
CWM12405 Service Agreement June 2025 27.41
CWM12405 Service Agreement June 2025 270.08
CWM12405 Service Agreement June 2025 56.25
CWM12405 Service Agreement June 2025 115.00
CWM12405 Service Agreement June 2025 208.33
CWM12405 Service Agreement June 2025 100.00
CWM12405 Service Agreement June 2025 13.91
CWM12405 Service Agreement June 2025 69.55
CWM12405 Service Agreement June 2025 519.76
CWM12405 Service Agreement June 2025 115.00
CWM12405 Service Agreement June 2025 243.75
CWM12405 Service Agreement June 2025 400.00
CWM12405 Service Agreement June 2025 1,186.46
CWM12405 Service Agreement June 2025 147.20
CWM12405 Service Agreement June 2025 70.83
CWM12405 Service Agreement June 2025 520.33
CWM12417 Phones June 2025 6.70
CWM12417 Phones June 2025 20.63
CWM12417 Phones June 2025 60.00
CWM12417 Phones June 2025 19.36
CWM12417 Phones June 2025 100.00
CWM12417 Phones June 2025 120.83
CWM12417 Phones June 2025 181.69
CWM12417 Phones June 2025 112.50
CWM12417 Phones June 2025 240.00
CWM12417 Phones June 2025 153.59
CWM12417 Phones June 2025 48.50
CWM12417 Phones June 2025 3.40
CWM12417 Phones June 2025 62.08
CWM12417 Phones June 2025 17.00
CWM12417 Phones June 2025 48.50
CWM12417 Phones June 2025 89.38
CWM12417 Phones June 2025 23.00
CWM12417 Phones June 2025 324.53
CWM12417 Phones June 2025 48.50
CWM12417 Phones June 2025 114.81
CWM12418 Internet June 2025 100.00
CWM12418 Internet June 2025 19.80
CWM12418 Internet June 2025 47.35
CWM12418 Internet June 2025 117.57
CWM12418 Internet June 2025 50.75
CWM12418 Internet June 2025 76.56
CWM12418 Internet June 2025 16.67
CWM12418 Internet June 2025 20.00
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
CWM12418 Internet June 2025 81.25
CWM12418 Internet June 2025 20.00
CWM12418 Internet June 2025 10.05
CWM12418 Internet June 2025 18.75
CWM12418 Internet June 2025 213.83
CWM12418 Internet June 2025 50.23
CWM12418 Internet June 2025 20.00
CWM12418 Internet June 2025 189.47
CWM12418 Internet June 2025 25.60
CWM12418 Internet June 2025 279.17
CWM12418 Internet June 2025 67.95
CWM12419 Email June 2025 346.74
CWM12419 Email June 2025 33.66
CWM12419 Email June 2025 17.25
CWM12419 Email June 2025 24.88
CWM12419 Email June 2025 103.52
CWM12419 Email June 2025 145.33
CWM12419 Email June 2025 89.00
CWM12419 Email June 2025 44.40
CWM12419 Email June 2025 44.40
CWM12419 Email June 2025 76.67
CWM12419 Email June 2025 44.40
CWM12419 Email June 2025 74.75
CWM12419 Email June 2025 9.81
CWM12419 Email June 2025 86.68
CWM12419 Email June 2025 56.83
CWM12419 Email June 2025 4.97
CWM12419 Email June 2025 6.98
CWM12419 Email June 2025 0.42
CWM12419 Email June 2025 193.96
CWM12419 Email June 2025 32.35
Total for Check Number 87727: 10,057.00
87728 4081 L.N. CURTIS & SONS 06/06/2025
INV931820 Replance Work Boots for D. Rodriguez 685.13
INV992368 3 sets of turnouts (pants, jackets, boots). 11,605.84 PINV999125 2 Mobile Red Racks for PPE Turnouts 3,245.63 Total for Check Number 87728: 15,536.60
87729 3277 LINCOLN AQUATICS 06/06/2025
2030837 Pool chemical muriatic acid 1,041.80
Total for Check Number 87729: 1,041.80
87730 3466 NAPA AUTO PARTS 06/06/2025
705283 PW 740 Supplies 1.11
705572 PW Supplies 19.59
Total for Check Number 87730: 20.70
87731 4194 NELSON'S ACE HARDWARE-KINGSBURG06/06/2025
159892 PW Supplies 16.38
161206 PW Supplies 36.68
161216 PW Supplies 17.75
161308 PW Supplies 142.24
161328 PW Supplies 41.96
161507 PW Supplies 16.74
161534 PW Supplies 16.59
161591 PW Supplies 22.42
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
161608 PW Supplies 16.34
162096 PW Supplies 28.28
Total for Check Number 87731: 355.38
87732 3307 NELSON'S ACE HARDWARE-SELMA 06/06/2025
161742 USA Flag 41.18
Total for Check Number 87732: 41.18
87733 3312 O'REILLY AUTO PARTS 06/06/2025
4445-100302 Bulb for PD #0918 7.56
4445-499034 Battery for Portable Generator 54.92
445-101110 Brush, Wash mt 26.68
Total for Check Number 87733: 89.16
87734 3611 HOLLY OWEN 06/06/2025
June 2025 Reimb for monthly cell phone usage June 2025 75.00 Total for Check Number 87734: 75.00
87735 3315 P G & E 06/06/2025
05/13/2025 Electricity 4/15/25-5/16/25 Acct #7502184272-1 4,731.63 05/13/2025 Electricity 4/15/25-5/16/25 Acct #7502184272-1 4,731.62 05/28/2025 Electricity 4/28/25-5/27/25 Acct #7371161282-7 664.03 05/28/2025 Electricity 4/28/25-5/27/25 Acct #7371161282-7 664.02 05/29/2025 Electricity 4/29/25-5/28/25 Acct #1628344672-8 1,106.39 Total for Check Number 87735: 11,897.69
87736 4885 PACIFIC SHREDDING 06/06/2025
5264160 City Hall paper shredding services April 2025 28.00 5264160 City Hall paper shredding services April 2025 28.00 Total for Check Number 87736: 56.00
87737 3450 ABIGAIL PALSGAARD 06/06/2025
June 2025 Reimb for monthly cell phone usage June 2025 75.00 Total for Check Number 87737: 75.00
87738 3320 PEPSI COLA 06/06/2025
24549013 Pool concession stand supplies 1,163.24
Total for Check Number 87738: 1,163.24
87739 3333 PRICE PAIGE&COMPANY, CERTIFIED PUBLIC ACCOUNTANT 06/06/2025 36177 Completion/Prep of State Controller's Reports FY end 6/30/24 350.00 36177 Completion/Prep of State Controller's Reports FY end 6/30/24 154.00 36177 Work in progress Back Rec ending June 30, 2025 175.00 36177 Completion/Prep of State Controller's Reports FY end 6/30/24 196.00 36177 Work in progress Back Rec ending June 30, 2025 312.50 36177 Work in progress Back Rec ending June 30, 2025 137.50 Total for Check Number 87739: 1,325.00
87740 3334 PROFESSIONAL PRINT & MAIL, INC 06/06/2025
125676 Statement- Delinquent Notices- May 2025 117.96
125676 Statement- Delinquent Notices- May 2025 117.95
Total for Check Number 87740: 235.91
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
87741 3337 PROVOST & PRITCHARD 06/06/2025
119845 City of Kingsburg Focused G.P. Update April 1 - April 30, 2025 19,000.00 Total for Check Number 87741: 19,000.00
87742 4897 SACRAMENTO COUNTY SHERIFF'S OFFICE 06/06/2025 2025 ExecSum Reg Fees 2025 Law Enforc Exec Summit(Chief, Lt.Salinas, Lt Steph 1,350.00 Total for Check Number 87742: 1,350.00
87743 4533 SHADOW LOCKSMITH 06/06/2025
003914 Pool Key copies 160.00
Total for Check Number 87743: 160.00
87744 3543 SIERRA PACKAGING SOLUTIONS 06/06/2025
97844 Police Janitorial Supplies 467.39
97845 Senior Center Janitorial Supplies 1,111.90
98014 Police Janitorial Supplies 9.70
Total for Check Number 87744: 1,588.99
87745 5113 SIGN CREW CO. LLC 06/06/2025
3753 48" HDU Patch Plaque - Full Color. 48" HDU Badge Plaque - Metall 6,743.50 Total for Check Number 87745: 6,743.50
87746 3369 SILVAS OIL COMPANY, INC. 06/06/2025
198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 78.16 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 103.52 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 44.80 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 155.48 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 78.16 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 476.03 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 152.38 198739CT PW & CH Gas Card Chrgs 05/16/25-05/31/25 26.89 Total for Check Number 87746: 1,115.42
87747 3378 STAPLES ADVANTAGE 06/06/2025
6033268127 City Hall Paper 92.61
Total for Check Number 87747: 92.61
87748 3380 STATE OF CALIFORNIA-D O J 06/06/2025
819137 Blood Alcohol Analysis April 2025 (5) 175.00
Total for Check Number 87748: 175.00
87749 4028 SUPERIOR POOL CARE 06/06/2025
5083 Owner-Eddie C. Reed May 2025 Services 2,825.00
Total for Check Number 87749: 2,825.00
87750 4827 SWEEPING CORP OF AMERICA LLC 06/06/2025
2025-005137 Streets, Medians, and Sub-divisions May 2025 3,500.00 2025-005137 Subdivision 16th and Kern May 2025 750.00
2025-005137 Subdivision Kamm & S. Academy May 2025 375.00 2025-005137 Kings Crossing May 2025 300.00
2025-005137 Special Blow & Sweep 5-16-25 Swedish Fest. 1,470.00 2025-005137 Air Sweep for the month of May 2025 16,500.00 AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 87750: 22,895.00
87751 3396 THE BUSINESS JOURNAL 06/06/2025
2025-7337 PH Master Fee Schedule 472.50
Total for Check Number 87751: 472.50
87752 4854 TOP GUARD TRAINNING 06/06/2025
4655 Lifeguard Swim Lesson Training 800.00
Total for Check Number 87752: 800.00
87753 3416 VERIZONWIRELESS 06/06/2025
6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 20.60 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 71.56 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 101.78 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 94.43 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 24.88 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 78.51 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 51.98 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 33.14 6113582942 Cellular Svc 4/16/25-5/15/25 Acct. 518035707-00003 28.35 6113582943 Wireless Bill for fire/ambulance March 16- April 15, 2025 1,051.26 Total for Check Number 87753: 1,556.49
87754 3419 VIKING CLEANING SERVICE 06/06/2025
June 2025 Janitorial Services June 2025 3,714.23
Total for Check Number 87754: 3,714.23
87755 3493 VILLAGE TIRE SALES INC 06/06/2025
29160 Tire Repair on PW #E398 Dump Truck 27.00
Total for Check Number 87755: 27.00
87756 5116 JOHN WADE 06/06/2025
06/03/2025 Trolly Security Deposit Refund 250.00
Total for Check Number 87756: 250.00
87757 3448 CHRISTINA WINDOVER 06/06/2025
June 2025 Reimb for monthly cell phone usage June 2025 75.00 Total for Check Number 87757: 75.00
87758 3430 BETTY WONG, 06/06/2025
June 2025 Wong Bldg Lease- June 2025 3,000.00
Total for Check Number 87758: 3,000.00
Total for 6/6/2025: 183,559.18
Report Total (67 checks): 351,878.31
AP Checks by Date - Detail by Check Date (6/9/2025 4:11 PM) Page 9

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AJH AGENDA ITEM: SB 1 Resolution FY 2025/26
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
Each year, the City is required to update and provide a list of proposed projects to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), also known as SB 1. This list must include:
• Location of the project
• Proposed schedule of completion
• Estimated useful life of the improvement
For FY25/26, the City is expected to receive $342,180 from the RMRA fund. Based on the recently adopted Pavement Management System adopted by the City in 2019, staff has identified one candidate project for the RMRA funding program. The candidate project was identified utilizing the pavement condition index (PCI) identified for each city roadway segment and the funding levels available in the current fiscal year. Larger PCI values represent better condition roads and lower PCI values represent poorer condition roads.

The candidate project for FY 25-26 is:

Project Description Location Year of
Completion
Avg.

PCI
Rafer Johnson Drive
Rehabilitation
Resurface roadway Kern Street to Sierra Street 2026 33
Staff is recommending the Rafer Johnson Drive Rehabilitation project be selected as the SB1 project for FY25-

26. Additionally, each year cities and counties must adopt via resolution a project list comprised of projects they anticipate funding with SB1 funds. These project lists must be submitted to the California Transportation Commission (CTC) by July 1st to be eligible for SB 1 funding for the following fiscal year.

RECOMMENDED ACTION BY CITY COUNCIL

1. Review the proposed project list and adopt Resolution 2025-037as presented.

Meeting Date: 06/18/2025
Agenda Item: 3

POLICY ALTERNATIVE(S)

1. Council could choose to make amendments to the proposed list.

REASON FOR RECOMMENDATION/KEY METRIC

1. Community Engagement

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
In April 2017, the California State Legislature passed Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017. As part of the Bill, specific transparency and accountability provisions must be met in order to ensure that the public is aware of the projects that have been completed utilizing SB 1 funds. Each agency receiving funds must report the project in which the funds are used and submit the project lists by July 1st of each year.

In 2025 all of the city streets were evaluated and rated as part of a pavement management system update.

The streets have been evaluated to determine their Pavement Condition Index (PCI). The PCI scale ranges from 100 (new road) to 0 (gravel road). Typically, street maintenance strategies are aligned with the following PCI scale:

ATTACHED INFORMATION

1. Proposed Resolution 2025-037
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No

3. If Budgeted, Which Line? N/A
RESOLUTION NO. 2025-037

A RESOLUTION TO THE CITY COUNCIL OF THE CITY OF KINGSBURG ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-26 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City of Kingsburg are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Kingsburg must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City of Kingsburg, will receive an estimated $342,180 in RMRA funding in Fiscal Year 2025-26 from SB 1; and
WHEREAS, this is the seventh year in which the City of Kingsburg is receiving SB 1 funding and will enable the City of Kingsburg to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City of Kingsburg has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City of Kingsburg used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City of Kingsburg maintain and rehabilitate one (1) streets/roads throughout the City of Kingsburg this year and similar projects into the future; and WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the City of Kingsburg’s streets and roads are in an “at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Kingsburg, State of California, as follows:

1. The foregoing recitals are true and correct.

2. The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2025-26 Road Maintenance and Rehabilitation Account revenues:

Project Description Location Estimated
Useful Life
Anticipated
Year of
Construction
Rafer Johnson Drive
Rehabilitation
Resurface roadway Kern to Sierra 10-15 Yr 2026
********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the ___ day of ________2025, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:

Abigail Palsgaard, City Clerk
City of Kingsburg

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AJH AGENDA ITEM: SPR 23-05 El Portillo Reimbursement Agreement ACTION REQUESTED: ___Ordinance ____Resolution √ Motion ____Receive/File

EXECUTIVE SUMMARY
In 2023, the City of Kingsburg approved SPR 23-05 for a development of a warehouse and small showroom building located in the northwest corner of Lundgren Court and Ventura Court in the Kingsburg Business Park referred to as El Portillo. As a condition of development of the project, the developer, K Prop, LLC, was required to construct waterline improvements along the western side of the project parcel to serve future users north of the Business Park. Because the improvements are not needed to serve the project site, but instead to serve future users, these improvements are eligible for reimbursement by the City. These improvements have been constructed and accepted by the City Engineer.

A reimbursement agreement has been prepared between the City of Kingsburg and K Prop, LLC, detailing the work performed and reimbursement due to the developer by the City. The agreement has been executed by the developer.

RECOMMENDED ACTION BY CITY COUNCIL
Approve the Reimbursement Agreement between the City of Kingsburg and K Prop, LLC, for construction of waterline improvements required by the project conditions of approval and authorize the City Manager to sign the agreement on behalf of the City.

POLICY ALTERNATIVE(S)
The Council could choose to not approve the reimbursement agreement.

REASON FOR RECOMMENDATION/KEY METRIC

1. Financial Stability

FINANCIAL INFORMATION

ATTACHMENTS

1. Reimbursement Agreement
Meeting Date: 06/18/2025
Agenda Item: 4
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? N/A

AGREEMENT FOR REIMBURSEMENT
WATERLINE IMPROVEMENTS AT SPR 23-05 EL PORTILLO
THIS AGREEMENT, made and entered into on the ________ day of June 2025, by and between the CITY OF KINGSBURG, a municipal corporation, hereinafter referred to as CITY, and K Prop, LLC, a California Limited Liability Company, a California Corporation, hereinafter referred to as DEVELOPER, on the following recitals, terms and conditions.

RECITALS

1. DEVELOPER has constructed and installed waterline improvements associated with Site Plan Review (SPR) 23-05 El Portillo, in the City of Kingsburg, California and as described in Exhibit “A” which is attached hereto and made a part hereof (collectively “Improvements”).

WITNESSETH
The parties hereby mutually agree as follows:

1. The Improvements, in part, benefit other lands within the CITY by providing various public services to those lands (collectively “Benefited Lands”). In accordance with the provisions of City of Kingsburg Ordinance No. 99-05, Developer is entitled to receive reimbursement for the construction and installation of the Improvements, pursuant to the calculations identified in Exhibit “A”, in the total amount of $32,443.11 (“Reimbursement Amount”).

2. DEVELOPER warrants and represents it has incurred costs and expended moneys for the construction and installation of the Improvements and the Improvements have been dedicated to the City (if required), and accepted by the City, as applicable, and will be maintained by the City, as applicable.

3. CITY agrees to collect various facility fees, development fees and other fees established by the City from the developed Benefited Lands and maintain same in separate CITY accounts for reimbursement purposes (“Reimbursement Accounts”).

4. On or before September 1 of each year following the execution of this agreement, the CITY will reimburse DEVELOPER its share of the funds available in the Reimbursement Accounts.

5. This Agreement is solely for the purpose of identifying the reimbursement procedure between the parties for reimbursement of the Reimbursement Amount as set forth in this Agreement and CITY assumes no liability or responsibility with regard to the construction or installation of the Improvements or any easements or deeds associated therewith.

6. It is the responsibility of DEVELOPER to provide CITY with the name, address and telephone number of the proper recipient of the Reimbursement Amounts.

7. DEVELOPER agrees to indemnify, defend and hold the CITY, its elective and appointive officers, agents and employees harmless for any action, proceeding, loss, costs, claims or damages in any way related to CITY’s reimbursement of the Reimbursement Amount to DEVELOPER under this Agreement. The provisions of this paragraph 8 shall survive the termination of this Agreement.

8. DEVELOPER agrees that no interest will be paid by CITY to DEVELOPER on the Reimbursement Amount.

9. This Agreement supersedes any and all other agreements, either oral or in writing, between the parties hereto with respect to the matters set forth herein and contains all of the covenants and agreements between the parties regarding said matters.

10. The covenants and agreements contained in this Agreement shall be binding upon and shall inure to the benefit of the heirs, successors and assigns of the parties hereto. This Agreement shall not be assigned by DEVELOPER without the express written consent of CITY.

11. No change, amendment or modification of this Agreement shall be valid unless the same be in writing and signed by the parties hereto.

12. This Agreement shall be construed and governed pursuant to the laws of the State of California.

IN WITNESS WHEREOF, the parties hereto have executed this Agreement, effective on the day and year set forth above.

ATTACHED: Exhibit "A"
DEVELOPER: CITY OF KINGSBURG
K Prop, LLC
a California Limited Liability Company
By By
David Crinklaw Alexander J. Henderson
Managing Member City Manager
ATTEST:

By
Abigail Palsgaard, City Clerk
APPROVED AS TO FORM: APPROVED AS TO CONTENT:

City Attorney City Engineer
S:\2016\16-002\16-002.13 TTM 6421\Park Reimbursement\Agreement for Reimbursement Tract 6421.docx EXHIBIT "A"
To Reimbursement Agreement for
Waterline Improvements at SPR 23-05 El Portillo
Item Cost
Install 8-inch waterline (210 LF) $10,702.00
Perform 8-inch hot tap on existing main $14,750.00
Install two 45-degree MJ Elbows $976.37
Install 8-inch blowoff $6,014.74
Total = $32,443.11

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Rodnie Roberts, Fire Chief REVIEWED BY: AJH AGENDA ITEM: Fire Department Dispatch Contract
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The Kingsburg Fire Department is requesting that the city council approve a 30-month contract between the City of Kingsburg and the County of Fresno. This contract pertains to fire and EMS dispatching services with the County EMS Communications Center. The cost of dispatching will be $14,655.00 in the first year, $15,168.00 in the second year, and $7,849.00 for the first 6 months of the third year.

The anticipated savings in the first year of the new contract is $70,345.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the Council approve a 30-month contract between the City of Kingsburg and the County of Fresno for Fire and EMS dispatching services.

POLICY ALTERNATIVE(S)

1. Not approving the contract with the County of Fresno and renewing a contract with the Fresno County Fire Protection District (CalFire) for $85,000 per year.

STRATEGIC GOAL(S) MET:

1. Preserve the Kingsburg Experience

2. Financial Stability

3. Community Safety

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
N/A

BACKGROUND INFORMATION
The fire department transitioned from the County EMS Communications Center to Fresno County Fire Protection (CalFire) in 2022, with the expectation of improved communications at a minimal extra cost. The Fresno County Fire Protection District was offering the City of Kingsburg a 50% reduction in dispatch costs, with the expectation that the Kingsburg Fire Department would provide increased automatic aid to the district. In 2022, the dispatch cost was $28,265.10. Last year, the Kingsburg Fire Department received notice that it was not providing the appropriate amount of automatic assistance to the district and that dispatch fees were set to increase from a 50% Meeting Date: 06/18/2025
Agenda Item: 5
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 320-6100-539-5270

reduction to 25%. The fire department made budget adjustments and paid the increase. The contract with Fresno County Fire Protection is set to expire in July 2025. The terms of the new dispatch contract are full price with no discounts. The cost of the new contract was expected to be approximately $85,000 per year. During this time, the fire department asked for a price to return to the County EMS Communication Center. The quote received was $14,655.00 for the first year with a 3.5% increase for subsequent years. The reason the fire department receives a discounted price from County EMS Communication Center is that they already dispatch our ambulances at no cost.

They can dispatch our fire engines and ambulances simultaneously for medical aid. EMS Communications has made adequate improvements to its systems and practices, which should resolve the issues the fire department experienced in 2022.

ATTACHED INFORMATION

1. Proposed Dispatch Agreement with County EMS Communications. 1 2
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9 10
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1 AGREEMENT
This Service Agreement (“Agreement”) is dated ___________________ and is between the City of Kingsburg, a California Municipal Corporation (“City”), and the County of Fresno, a political subdivision of the State of California (“County”).

Recitals
A. City desires to establish this Agreement with County, and County has the capability and capacity to provide certain dispatching services for fire suppression calls, which may include dispatching of non-transport first responder services from County’s EMS Communications Center
B. It is to the mutual benefit and in the best interest of the parties hereto to have a combined EMS and Fire Dispatching Services for the purpose of providing improved services to the public.

C. It is a goal of County and City to maintain a consolidated dispatching services in Fresno County.

D. It has been determined by City and County that there is a need to provide EMS dispatching services and Fire Dispatching Services through a centralized and combined effort by County’s EMS Communications Center and City Fire.

E. County’s EMS Communications Center is staffed and operated by K.W.P.H. Enterprises, doing business as American Ambulance, a California Corporation (“Provider”) through that certain Emergency Medical Services and Provider Agreement for Emergency Ambulance Services, dated May 16, 2017 (County Agreement No. 17-218), by and between County and Provider, including all amendments thereto (the “EMS Provider Agreement”).

The parties therefore agree as follows:

City’s Responsibilities

1.1 The City shall perform all of the City’s Responsibilities provided in Exhibit A to this Agreement, titled “City’s Responsibilities.”

1.2 Representation. The City represents that it is qualified, ready, willing, and able to 1 2
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2 perform all of the City’s Responsibilities provided in this Agreement.

1.3 Compliance with Laws. The City shall, at its own cost, comply with all applicable federal, state, and local laws and regulations in the performance of its obligations under this Agreement, including but not limited to workers compensation, labor, and confidentiality laws and regulations.

County’s Services

2.1 The County shall perform all of the services provided in Exhibit B to this Agreement titled “County’s Services.”

2.2 Representation. The County represents that it is qualified, ready, willing, and able to perform all of the services provided in this Agreement.

2.3 Compliance with Laws. The County shall, at its own cost, comply with all applicable federal, state, and local laws and regulations in the performance of its obligations under this Agreement, including but not limited to workers compensation, labor, and confidentiality laws and regulations.

Compensation, Invoices, and Payments

3.1 For County’s performance of Fire Dispatching Services herein, City agrees to pay, and the County agrees to receive, compensation for the performance of its services under this Agreement according to Exhibit C to this Agreement, titled “Compensation.”

3.2 Maximum Compensation. The maximum compensation payable to County under the performance of this Agreement is as follows:

For the period of July 1, 2025 through June 30, 2026, the amount of this Agreement shall not exceed Fourteen Thousand Six Hundred Fifty-Five and 00/100 Dollars ($14,655.00).

For the period of July 1, 2026 through June 30, 2027, the amount of this Agreement shall not exceed Fifteen Thousand One Hundred Sixty-Eight and 00/100 Dollars ($15,168.00).

For the period of July 1, 2027 through December 31, 2027, the amount of this Agreement shall not exceed Seven Thousand Eight Hundred Forty-Nine and 00/100 Dollars 1 2
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3 ($7,849.00).

3.3 Invoices. County shall invoice City quarterly, addressed to the City of Kingsburg, Fire Department, P.O. Box 512, Kingsburg, California, 93631, Attention: Fire Chief.

3.4 Payment. Payments by City shall be in arrears, for services provided during the preceding quarter, within forty-five (45) days after receipt, verification and approval of County’s invoices by City Fire. All payments shall be remitted to County at the following address: County of Fresno, Department of Public Health – Emergency Medical Services Division, P.O. Box 11867, Fresno, California, 93775.

3.5 Incidental Expenses. The City is solely responsible for all of its costs and expenses that are not specified as payable by the County under this Agreement.

Term of Agreement

4.1 Term. This Agreement is effective on July 1, 2025 and terminates on December 31, 2027, except as provided in Article 6, “Termination and Suspension,” below.

4.2 Data Upon Termination. Within thirty (30) days after the date this Agreement terminates, County shall provide City with the data generated through the Fire Dispatching Services provided herein in a commonly usable electronic format.

Notices

5.1 Contact Information. The persons and their addresses having authority to give and receive notices provided for or permitted under this Agreement include the following:

For the County:

Director, Department of Public Health
County of Fresno
P.O. Box 11867
Fresno, CA 93775
[email protected]
Fax: (559) 600-7691
For the City:

City of Kingsburg
Attn: City Manager
P.O. Box 512
Kingsburg, CA 93631
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4 5.2 Change of Contact Information. Either party may change the information in section

5.1 by giving notice as provided in section 5.3.

5.3 Method of Delivery. Each notice between the County and the City provided for or permitted under this Agreement must be in writing, state that it is a notice provided under this Agreement, and be delivered either by personal service, by first-class United States mail, by an overnight commercial courier service, by telephonic facsimile transmission, or by Portable Document Format (PDF) document attached to an email.
(A) A notice delivered by personal service is effective upon service to the recipient. (B) A notice delivered by first-class United States mail is effective three County business days after deposit in the United States mail, postage prepaid, addressed to the recipient.
(C) A notice delivered by an overnight commercial courier service is effective one County business day after deposit with the overnight commercial courier service, delivery fees prepaid, with delivery instructions given for next day delivery, addressed to the recipient.
(D) A notice delivered by telephonic facsimile transmission or by PDF document attached to an email is effective when transmission to the recipient is completed (but, if such transmission is completed outside of County business hours, then such delivery is deemed to be effective at the next beginning of a County business day), provided that the sender maintains a machine record of the completed transmission.

5.4 Claims Presentation. For all claims arising from or related to this Agreement, nothing in this Agreement establishes, waives, or modifies any claims presentation requirements or procedures provided by law, including the Government Claims Act (Division 3.6 of Title 1 of the Government Code, beginning with section 810).

Termination and Suspension

6.1 Termination for Non-Allocation of Funds. The terms of this Agreement are contingent on the approval of funds by the appropriating government agency. If sufficient funds 1 2
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5 are not allocated, then either party may:
(A) Modify the services provided under this Agreement; or (B) Terminate this Agreement by the non-appropriating governmental agency giving the other party at least ninety (90) days advance written notice of an intention to terminate.

6.2 Termination for Breach.
(A) Upon determining that a breach (as defined in paragraph (C) below) has occurred, the County will give written notice of the breach to the City. The written notice must provide at least 30 days for the City to cure the breach. (B) If the City fails to cure the breach to the County’s satisfaction within the thirty (30) day period, the County may terminate this Agreement immediately. (C) For purposes of this section, a breach occurs when, in the determination of the County, the City has:
(1) Obtained or used funds illegally or improperly;
(2) Failed to comply with any part of this Agreement;
(3) Submitted a substantially incorrect or incomplete report to the County; or (4) Improperly performed any of its obligations under this Agreement.

6.3 Termination without Cause. Under circumstances other than those set forth above, this Agreement may be terminated by City or County upon giving the other party at least ninety (90) days advance written notice of an intention to terminate.

6.4 No Penalty or Further Obligation. Any termination of this Agreement by the County or the City under this Article 6 is without penalty to or further obligation of the County or the City.

6.5 County’s Rights upon Termination. City shall pay County for Fire Dispatching Services performed prior to termination of this Agreement as provided in Section 3.4 of this Agreement. This section survives the termination of this Agreement.

Independent Contractor

7.1 Status. In performing under this Agreement, the County, including its officers, 1 2
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6 agents, employees, and volunteers, is at all times acting and performing as an independent contractor, in an independent capacity, and not as an officer, agent, servant, employee, joint venturer, partner, or associate of the City.

7.2 Verifying Performance. The City has no right to control, supervise, or direct the manner or method of the County’s performance under this Agreement, but the City may verify that the County is performing according to the terms of this Agreement.

7.3 Benefits. Because of its status as an independent contractor, the County has no right to employment rights or benefits available to City employees. The County is solely responsible for providing to its own employees all employee benefits required by law. The County shall indemnify, defend, and save the City harmless from all matters relating to the payment of County’s employees, including compliance with Social Security withholding and all related regulations.

7.4 Services to Others. The parties acknowledge that, during the term of this Agreement, the County may provide services to others unrelated to the City.

Indemnity and Defense

8.1 Indemnity by City. The City shall indemnify and hold harmless and defend the County (including its officers, agents, employees, and volunteers) against all claims, demands, injuries, damages, costs, expenses (including attorney fees and costs), fines, penalties, and liabilities of any kind to the County, the City, or any third party that arise from or relate to the performance or failure to perform by the City (or any of its officers, agents, subcontractors, or employees) under this Agreement. The County may conduct or participate in its own defense without affecting the City’s obligation to indemnify and hold harmless or defend the County.

8.2 Indemnity by County. The County shall indemnify and hold harmless and defend the City (including its officers, agents, employees, and volunteers) against all claims, demands, injuries, damages, costs, expenses (including attorney fees and costs), fines, penalties, and liabilities of any kind to the City, the County, or any third party that arise from or relate to the performance or failure to perform by the County (or any of its officers, agents, subcontractors, 1 2
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7 employees, or Provider) under this Agreement. The City may conduct or participate in its own defense without affecting the County’s obligation to indemnify and hold harmless or defend the City.

8.3 Concurrent Negligence. In the event of concurrent negligence on the part of County or any of its officers, agents or employees, or Provider, and of City or any of its officers, agents, or employees, the liability for any and all such claims, demands and actions in law or equity for such costs and expenses (including attorneys’ fees and costs), damages, and losses shall be apportioned under the State of California’s theory of comparative negligence as presently established or as may be modified hereafter.

8.4 Survival. This Article 8 survives the termination of this Agreement.

Insurance

9.1 The Parties shall comply with all the insurance requirements in Exhibit D to this Agreement.

Inspections, Audits, and Public Records

10.1 Inspection of Documents. During the term of this Agreement and for a period of three (3) years after final payment under this Agreement, each party shall at any time during business hours, and as often as the other party may deem necessary, make available to the other party for examination all of the party’s records and data with respect to the matters covered by this Agreement. During the same period of time, each party shall also, upon request by the other party, permit the other party to audit and inspect all such records and data necessary to ensure the party’s compliance with the terms of this Agreement.

10.2 State Audit Requirements. If the compensation under this Agreement exceeds $10,000, the County is subject to the examination and audit of the California State Auditor, as provided in Government Code section 8546.7, for a period of three years after final payment under this Agreement.

10.3 Public Records. A party is not limited in any manner with respect to its public 1 2
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8 disclosure of this Agreement or any record or data that the other party may provide to the party.

A party’s public disclosure of this Agreement or any record or data that the other party may provide to the party may include but is not limited to the following:
(A) A party may voluntarily, or upon request by any member of the public or governmental agency, disclose this Agreement to the public or such governmental agency.
(B) A party may voluntarily, or upon request by any member of the public or governmental agency, disclose to the public or such governmental agency any record or data that the other party may provide to the party, unless such disclosure is prohibited by court order.
(C) This Agreement, and any record or data that A party may provide to the other party, is subject to public disclosure under the Ralph M. Brown Act (California Government Code, Title 5, Division 2, Part 1, Chapter 9, beginning with section 54950). (D) This Agreement, and any record or data that A party may provide to the other party, is subject to public disclosure as a public record under the California Public Records Act (California Government Code, Title 1, Division 7, Chapter 3.5, beginning with section 6250) (“CPRA”).
(E) This Agreement, and any record or data that a party may provide to the other party, is subject to public disclosure as information concerning the conduct of the people’s business of the State of California under California Constitution, Article 1, section 3, subdivision (b).
(F) Any marking of confidentiality or restricted access upon or otherwise made with respect to any record or data that a party may provide to the other party shall be disregarded and have no effect on the party’s right or duty to disclose to the public or governmental agency any such record or data.

10.4 Public Records Act Requests. If a party receives a written or oral request under the CPRA to publicly disclose any record that is in the other party’s possession or control, and which the party has a right, under any provision of this Agreement or applicable law, to possess 1 2
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9 or control, then the party may demand, in writing, that the other party deliver to the party, for purposes of public disclosure, the requested records that may be in the possession or control of the other party. Within five business days after a party’s demand, the other party shall (a) deliver to the party making the demand all of the requested records that are in the other party’s possession or control, together with a written statement that the other party, after conducting a diligent search, has produced all requested records that are in the other party’s possession or control, or (b) provide to the party making the demand a written statement that the other party, after conducting a diligent search, does not possess or control any of the requested records. A party shall cooperate with the other party with respect to any demand for such records. If a party wishes to assert that any specific record or data is exempt from disclosure under the CPRA or other applicable law, it must deliver the record or data to the other party and assert the exemption by citation to specific legal authority within the written statement that it provides to the other party under this section. A party’s assertion of any exemption from disclosure is not binding on the other party, but the other party will give at least 10 days’ advance written notice to the party asserting the exemption before disclosing any record subject to the party’s assertion of exemption from disclosure. The party asserting the exemption shall indemnify the other party for any court-ordered award of costs or attorney’s fees under the CPRA that results from the party’s delay, claim of exemption, failure to produce any such records, or failure to cooperate with the other party with respect to any party’s demand for any such records.

10.5 Retention. Each party shall maintain its records in connection with the respective services referred to under this Agreement. Such records must be maintained for a minimum of three (3) years. Records must also be maintained a minimum of three (3) years after the termination of this Agreement. The party generating the records shall maintain ownership of the records upon termination of this Agreement.

10.6 This Article 10 shall survive the expiration or termination of this Agreement.

General Terms

11.1 Modification. Except as provided in Article 6, “Termination and Suspension,” this 1 2
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10 Agreement may not be modified, and no waiver is effective, except by written agreement signed by both parties. The City acknowledges that County employees have no authority to modify this Agreement except as expressly provided in this Agreement.

11.2 Non-Assignment. Neither party may assign its rights or delegate its obligations under this Agreement without the prior written consent of the other party.

11.3 Governing Law. The laws of the State of California govern all matters arising from or related to this Agreement.

11.4 Jurisdiction and Venue. This Agreement is signed and performed in Fresno County, California. City consents to California jurisdiction for actions arising from or related to this Agreement, and, subject to the Government Claims Act, all such actions must be brought and maintained in Fresno County.

11.5 Construction. The final form of this Agreement is the result of the parties’ combined efforts. If anything in this Agreement is found by a court of competent jurisdiction to be ambiguous, that ambiguity shall not be resolved by construing the terms of this Agreement against either party.

11.6 Days. Unless otherwise specified, “days” means calendar days.

11.7 Headings. The headings and section titles in this Agreement are for convenience only and are not part of this Agreement.

11.8 Severability. If anything in this Agreement is found by a court of competent jurisdiction to be unlawful or otherwise unenforceable, the balance of this Agreement remains in effect, and the parties shall make best efforts to replace the unlawful or unenforceable part of this Agreement with lawful and enforceable terms intended to accomplish the parties’ original intent.

11.9 Nondiscrimination. During the performance of this Agreement, the City and the County shall not unlawfully discriminate against any employee or applicant for employment, or recipient of services, because of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, military status or veteran status 1 2
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11 pursuant to all applicable State of California and federal statutes and regulation.

11.10 No Waiver. Payment, waiver, or discharge by a party of any liability or obligation of the other party under this Agreement on any one or more occasions is not a waiver of performance of any continuing or other obligation of the other party and does not prohibit enforcement by a party of any obligation on any other occasion.

11.11 Entire Agreement. This Agreement, including its exhibits, is the entire agreement between the City and the County with respect to the subject matter of this Agreement, and it supersedes all previous negotiations, proposals, commitments, writings, advertisements, publications, and understandings of any nature unless those things are expressly included in this Agreement. If there is any inconsistency between the terms of this Agreement without its exhibits and the terms of the exhibits, then the inconsistency will be resolved by giving precedence first to the terms of this Agreement without its exhibits, and then to the terms of the exhibits.

11.12 No Third-Party Beneficiaries. This Agreement does not and is not intended to create any rights or obligations for any person or entity except for the parties.

11.13 Authorized Signature. The City represents and warrants to the County that:
(A) The City is duly authorized and empowered to sign and perform its obligations under this Agreement.
(B) The individual signing this Agreement on behalf of the City is duly authorized to do so and his or her signature on this Agreement legally binds the City to the terms of this Agreement.
(C) The County is duly authorized and empowered to sign and perform its obligations under this Agreement.
(D) The individual signing this Agreement on behalf of the County is duly authorized to do so and his or her signature on this Agreement legally binds the County to the terms of this Agreement.

11.14 Electronic Signatures. The parties agree that this Agreement may be executed by electronic signature as provided in this section.
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12 (A) An “electronic signature” means any symbol or process intended by an individual signing this Agreement to represent their signature, including but not limited to (1) a digital signature; (2) a faxed version of an original handwritten signature; or (3) an electronically scanned and transmitted (for example by PDF document) version of an original handwritten signature.
(B) Each electronic signature affixed or attached to this Agreement (1) is deemed equivalent to a valid original handwritten signature of the person signing this Agreement for all purposes, including but not limited to evidentiary proof in any administrative or judicial proceeding, and (2) has the same force and effect as the valid original handwritten signature of that person.
(C) The provisions of this section satisfy the requirements of Civil Code section 1633.5, subdivision (b), in the Uniform Electronic Transaction Act (Civil Code, Division 3, Part 2, Title 2.5, beginning with section 1633.1).
(D) Each party using a digital signature represents that it has undertaken and satisfied the requirements of Government Code section 16.5, subdivision (a), paragraphs (1) through (5), and agrees that each other party may rely upon that representation.
(E) This Agreement is not conditioned upon the parties conducting the transactions under it by electronic means and either party may sign this Agreement with an original handwritten signature.

11.15 Counterparts. This Agreement may be signed in counterparts, each of which is an original, and all of which together constitute this Agreement.

Miscellaneous Provisions

12.1 Provider. The parties hereto acknowledge that Provider, or its replacement, if any during the term of the EMS Provider Agreement, will carry out County’s provision of Fire Dispatching Services herein. In the event of any such replacement of Provider, the replacement EMS Provider Agreement will be on substantially the same terms as the EMS Provider 1 2
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13 Agreement to the extent that it concerns this Agreement, as provided herein.

12.2 Force Majeure.

A. If either party hereto is rendered unable, wholly or in part, by Force Majeure to carry out its obligations under this Agreement, that party shall give to the other party hereto prompt written notice of the Force Majeure with full particulars relating thereto. Thereupon, the obligations of the party giving the notice, so far as they are affected by the Force Majeure, shall be suspended during, but no longer than, the continuance of the Force Majeure, except for a reasonable time thereafter required to resume performance.

B. During any period in which either party hereto is excused from performance by reason of the occurrence of an event of Force Majeure, the party so excused shall promptly, diligently, and in good faith take all reasonable action required in order for it to be able to promptly commence or resume performance of its obligations under this Agreement. Without limiting the generality of the foregoing, the party so excused from performance shall, during any such period of Force Majeure, take all reasonable action necessary to terminate any temporary restraining order or preliminary or permanent injunctions to enable it to so commence or resume performance of its obligations under this Agreement.

C. The party whose performance is excused due to the occurrence of an event of Force Majeure shall, during such period, keep the other party hereto notified of all such actions required in order for it to be able to commence or resume performance of its obligations under this Agreement.

D. “Force Majeure” is defined as an Act of God, act of public enemy, war, and other extraordinary causes not reasonably within the control of either of the parties hereto.
[SIGNATURE PAGE FOLLOWS]
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14 The parties are signing this Agreement on the date stated in the introductory clause.

CITY OF KINGSBURG
Brandon Pursell Jr., Mayor of the City of
Kingsburg
Attest:

Abigail Palsgaard
City Clerk of the City of Kingsburg
By:

Mailing address:

Attn: Fire Department
City of Kingsburg
P.O. Box 2
Kingsburg, CA 93631

COUNTY OF FRESNO
_________________________________
Ernest Buddy Mendes, Chairman of the
Board of Supervisors of the County of Fresno
Date
Attest:

Bernice E. Seidel
Clerk of the Board of Supervisors
County of Fresno, State of California
By:

Deputy
For accounting use only:

Org No.: 56201693
Account No.: 5039
Fund No.: 0001
Subclass No.: 10000
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Exhibit A
A-1
City’s Responsibilities
City shall perform the following functions:
(1) City shall provide all fire suppression services for all fire suppression calls dispatched by County’s EMS Communications Center requiring City Fire apparatuses in accordance with City Fire’s Policies and Procedures.
(2) City Fire shall consult with County’s Representative in developing City Fire’s Policies and Procedures relating to dispatch only. City shall provide City Fire’s Policies and Procedures relating to dispatch to County for review thereof by County’s Representative.

City shall not approve City Fire’s Policies and Procedures relating to dispatch until first having conferred with County's Representative and such representative agrees such policies and procedures are not inconsistent with the County’s EMS Communication Center’s policies and procedures. County's Representative shall have neither the right nor the duty to approve the number of City Fire apparatuses or personnel, or amount of City Fire equipment or other resources, that City Fire deems sufficient to respond to any calls for City Fire Dispatching Services, or other City Fire’s Policies and Procedures unrelated to dispatch. City Fire shall be reasonable in developing City Fire's Policies and Procedures relating to dispatch such that those policies and procedures are substantially consistent with County’s EMS Communication Center’s Policies and Procedures.
(3) City shall participate in continuing education and training to County’s EMS Communications Center radio operators and staff regarding the dispatching and management of City Fire resources, as needed.
(4) City shall assure all calls to City for EMS and fire suppression services are immediately transferred to County’s EMS Communications Center. (5) In the event that City purchases and/or implements software/equipment that requires County to purchase additional software/equipment to accommodate that purchase, then City shall bear full responsibility for any additional costs incurred by County and County shall invoice City for costs incurred.
(6) Upon request by County, City shall provide County with data, which 1 2
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Exhibit A
A-2
includes the exact times EMS and fire suppression calls are received at City’s Police Department Communications Center (or other point of City contact, if any) and transferred to County’s EMS Communications Center.
(7) City agrees to provide an internal quality improvement program, which includes the participation of County and Provider.
(8) City shall be responsible for the provision and maintenance of all radio and computer equipment in City Fire apparatuses and City owned radio infrastructure. 1 2
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Exhibit B
B-1
County’s Services
County shall be responsible for and provide each of the following:
(1) County shall obtain and maintain dispatching equipment, hardware, software (including software licenses), and other technologies, which will be utilized for the triage and entry of information for City Fire Dispatching Services in County’s EMS Communications Center computer aided dispatch (“CAD”) system, in connection with County’s performance of its City Fire Dispatching Services under this Agreement; and (2) County shall be responsible for selection, configuration, installation, and maintenance of equipment, hardware, software and other technologies associated with this Agreement. Such equipment, hardware, software (including software licenses), and other technologies purchased and/or obtained by County through this Agreement shall be the sole property of County. In the event City purchases and/or obtains software (including software licenses)for sole use by City, then City shall be responsible for on-going maintenance, and replacement costs; and
(3) County shall provide City Fire Dispatching Services requiring responses by City Fire apparatuses as follows:
(a) County’s EMS Communication Center shall provide all City Fire Dispatching Services in accordance with City Fire’s Policies and Procedures affecting City Fire Dispatching Services under this Agreement (“City Fire’s Policies and Procedures”) (to the extent that they relate only to dispatch), which shall be subject to review by County’s EMS Director, or designee (the “County’s Representative”), as provided in Section (2) of Exhibit A. (b) County’s EMS Communication Center shall dispatch City Fire’s apparatuses through City’s radios and electronic communications systems, and in accordance with City Fire’s Policies and Procedures (to the extent that they relate only to dispatch), which shall be subject to review by County’s Representative, as provided in Section (2) of Exhibit A. (c) In accordance with City Fire’s Policies and Procedures, County’s EMS Communications Center shall provide pre-arrival instructions to callers requesting City Fire’s services.
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Exhibit B
B-2
(d) County’s EMS Communications Center shall provide inter-agency coordination regarding requests for City Fire services, mutual aid, and instant-aid services, and order specialized fire equipment from City or other agencies (e.g., hazardous materials equipment, or “jaws of life”), which may be needed to handle an incident, and perform other related duties, all in accordance with City Fire’s Policies and Procedures (to the extent that they relate only to dispatch), which shall be subject to review by County’s Representative, as provided in Section (2) of Exhibit A.
(e) County’s EMS Communications Center shall track all activity of City Fire’s apparatuses utilizing the County’s EMS Communications Center CAD system. (f) County shall record all telephone and radio transmissions and provide instant playback as needed. Upon request, County shall provide audio recordings to City Fire.
(g) County shall provide reports to City as requested. County must be given reasonable time to develop custom reports or reports that are not already developed. (h) County shall provide 1 radio operator for dispatching of City Fire’s apparatuses 24 hours a day, 7 days a week. City understands that the radio operator is not dedicated for the sole purpose of City and that the radio operator may be dispatching other fire and EMS providers. City Fire shall work collaboratively with County on policies and procedures that are consistent with other fire agencies that are being dispatching in County’s EMS Communications Center. County shall provide that dispatching staff shall be trained in emergency fire dispatch.
(i) County shall provide a minimum of one (1) dispatch supervisor be on duty at County’s EMS Communications Center twenty-four (24) hours a day, seven (7) days a week. The supervisor shall be available to City’s on-duty fire administration as needed. (j) County shall maintain an up-to-date manual of City Fire’s Policies and Procedures (subject to review by COUNTY’s Representative, as provided in Section (2) of Exhibit A) for all dispatch staff, and shall provide for training and continuing education of dispatch staff as needed.
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
Exhibit B
B-3
(k) The goal for the immediate dispatch of a fire apparatus, in accordance with CITY FIRE approved dispatch protocols, and excluding multiple unit responses, reassigned responses and other situations beyond the County’s EMS Communications Center control, shall be sixty (60) seconds. The dispatch time will be measured from the time the telephone is answered by the call taker to the time the first fire apparatus is alerted to the incident either by radio, telephone, pager or station alerting device.

A review shall occur for all cases in which dispatches are over ninety (90) seconds, and results will be evaluated for improvement opportunities by the Fire Dispatch Continuous Quality Improvement (CQI) Committee.

It is understood that because of the dynamic nature of emergency services, there are situations when the sixty (60) second dispatch goal may not be achieved. Examples of these situations include, but are not limited to:

1. calls with incomplete, inaccurate or no ANI/ALI
information (including CAD-to-CAD);

2. calls that do not geo-verify in the CAD;

3. calls in which the reporting party is either unable or unwilling to immediately provide all required information as part of the call taking process (i.e., non-English speaking, hysterical, or uncooperative) or use of the Teletype (TTY) or Telecommunication Device for the Deaf (TDD) or audio relay device.

It is understood by the parties hereto that County’s provision of City Fire Dispatching Services herein does not include any County provision of fire suppression services, and that County is providing City Fire Dispatching Services herein to City on a nonexclusive basis.

Exhibit C
D-1
Compensation
The County will be compensated for performance of its services under this Agreement as provided in this Exhibit C. The County is not entitled to any compensation except as expressly provided in this Exhibit C.

County will be compensated according to the following schedule:

Payment Dates of Service Month Payment
Amount
1 Jul.1, 2025 to Sep. 30, 2025 Oct 2025 $3,663.75
2 Oct. 1, 2025 to Dec 31, 2025 Jan 2026 $3,663.75
3 Jan. 1, 2026 to Mar. 31, 2026 Apr 2026 $3,663.75
4 Apr. 1, 2026 to June 30, 2026 Jul 2026 $3,663.75
5 Jul.1, 2026 to Sep. 30, 2026 Oct 2026 $3,792.00
6 Oct. 1, 2026 to Dec 31, 2026 Jan 2027 $3,792.00
7 Jan. 1, 2027 to Mar. 31, 2027 Apr 2027 $3,792.00
8 Apr. 1, 2027 to June 30, 2027 Jul 2027 $3,792.00
9 Jul.1, 2027 to Sep. 30, 2027 Oct 2027 $3,924.50
10 Oct. 1, 2027 to Dec 31, 2027 Jan 2028 $3,924.50
Exhibit D
D-1
Insurance Requirements

1. Required Policies
Without limiting the indemnification of each party as stated in Article 8 above, it is understood and agree that City and County shall maintain, at their sole expense, the following insurance policies or self-insurance programs including, but not limited to, an insurance pooling arrangement and/or Joint Powers Agreement to fund their respective liabilities through the term of this Agreement:
(A) Commercial General Liability. Commercial general liability insurance with limits of not less than Two Million Dollars ($2,000,000) per occurrence and an annual aggregate of Four Million Dollars ($4,000,000). This policy must be issued on a per occurrence basis.

Coverage must include products, completed operations, property damage, bodily injury, personal injury, and advertising injury. Each party shall obtain an endorsement to this policy naming the other party, its officers, agents, employees, and volunteers, individually and collectively, as additional insureds, but only insofar as the operations under this Agreement are concerned. Such coverage for additional insureds will apply as primary insurance and any other insurance, or self-insurance, maintained by each party is excess only and not contributing with insurance provided under the other party’s policy.
(B) Automobile Liability. Automobile liability insurance with limits of not less than One Million Dollars ($1,000,000) per occurrence for bodily injury and for property damages.

Coverage must include any auto used in connection with this Agreement. (C) Workers Compensation. Workers compensation insurance as required by the laws of the State of California with statutory limits.

2. Additional Requirements
(A) Verification of Coverage for City. Within 30 days after the City signs this Agreement, and at any time during the term of this Agreement as requested by the County’s Risk Manager or the County Administrative Office, the City shall deliver, or cause its broker or producer to deliver, to the County Risk Manager, at 2220 Tulare Street, 16th Floor, Fresno, California 93721, or [email protected], and by mail or email to the person identified to receive notices under this Agreement, certificates of insurance and endorsements for all of the coverages required under this Agreement. (i) Each insurance certificate must state that: (1) the insurance coverage has been obtained and is in full force; (2) the County, its officers, agents, employees, and volunteers are not responsible for any premiums on the policy; and (3) the City has waived its right to recover from the County, its officers, agents, employees, and volunteers any amounts paid under any insurance policy required by this Agreement and that waiver does not invalidate the insurance policy. (ii) The commercial general liability insurance certificate must also state, and include an endorsement, that the County of Fresno, its officers, agents, employees, and volunteers, individually and collectively, are additional insureds insofar as the operations under this Agreement are concerned. The commercial general liability Exhibit D
D-2
insurance certificate must also state that the coverage shall apply as primary insurance and any other insurance, or self-insurance, maintained by the County shall be excess only and not contributing with insurance provided under the City’s policy.
(iii) The automobile liability insurance certificate must state that the policy covers any auto used in connection with this Agreement.
(B) Verification of Coverage for County. Within 30 days after the County signs this Agreement, and at any time during the term of this Agreement as requested by the City, the County shall deliver, or cause its broker or producer to deliver, to the City, certificates of insurance and endorsements for all of the coverages required under this Agreement.
(i) Each insurance certificate must state that: (1) the insurance coverage has been obtained and is in full force; (2) the City, its officers, agents, employees, and volunteers are not responsible for any premiums on the policy; and (3) the County has waived its right to recover from the City, its officers, agents, employees, and volunteers any amounts paid under any insurance policy required by this Agreement and that waiver does not invalidate the insurance policy.
(ii) The commercial general liability insurance certificate must also state, and include an endorsement, that the City, its officers, agents, employees, and volunteers, individually and collectively, are additional insureds insofar as the operations under this Agreement are concerned. The commercial general liability insurance certificate must also state that the coverage shall apply as primary insurance and any other insurance, or self-insurance, maintained by the City shall be excess only and not contributing with insurance provided under the County’s policy. (iii) The automobile liability insurance certificate must state that the policy covers any auto used in connection with this Agreement.
(C) Acceptability of Insurers. All insurance policies required under this Agreement must be issued by admitted insurers licensed to do business in the State of California and possessing at all times during the term of this Agreement an A.M. Best, Inc. rating of no less than A: VII.
(D) Notice of Cancellation or Change. For each insurance policy required under this Agreement, each party shall provide to the other party, or ensure that the policy requires the insurer to provide to the other party, written notice of any cancellation or change in the policy as required in this paragraph, not less than 30 days in advance of cancellation or change.
(E) Entitlement to Greater Coverage. If a party has or obtains insurance with broader coverage, higher limits, or both, than what is required under this Agreement, then the other party requires and is entitled to the broader coverage, higher limits, or both. To that end, a party shall deliver, or cause its broker or producer to deliver, to the other party’s Risk Manager certificates of insurance and endorsements for all of the coverages that have such broader coverage, higher limits, or both, as required under this Agreement.

Exhibit D
D-3
(F) Waiver of Subrogation for City. The City waives any right to recover from the County, its officers, agents, employees, and volunteers any amounts paid under the policy of worker’s compensation insurance required by this Agreement. The City is solely responsible to obtain any policy endorsement that may be necessary to accomplish that waiver, but the City’s waiver of subrogation under this paragraph is effective whether or not the City obtains such an endorsement.
(G) Waiver of Subrogation for County. The County waives any right to recover from the City, its officers, agents, employees, and volunteers any amounts paid under the policy of worker’s compensation insurance required by this Agreement. The County is solely responsible to obtain any policy endorsement that may be necessary to accomplish that waiver, but the County’s waiver of subrogation under this paragraph is effective whether or not the County obtains such an endorsement.
(H) County’s Remedy for City’s Failure to Maintain. If the City fails to keep in effect at all times any insurance coverage required under this Agreement, the County may, in addition to any other remedies it may have, suspend or terminate this Agreement upon the occurrence of that failure, or purchase such insurance coverage, and charge the cost of that coverage to the City.
(I) City’s Remedy for County’s Failure to Maintain. If the County fails to keep in effect at all times any insurance coverage required under this Agreement, the City may, in addition to any other remedies it may have, suspend or terminate this Agreement upon the occurrence of that failure, or purchase such insurance coverage, and charge the cost of that coverage to the County.
(J) Subcontractors. The City shall require and verify that all subcontractors used by the County to provide services under this Agreement maintain insurance meeting all insurance requirements provided in this Agreement.

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Rodnie Roberts, Fire Chief REVIEWED BY: AJH AGENDA ITEM: Tablet Command Contract
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File

EXECUTIVE SUMMARY
The Kingsburg Fire Department is requesting that the city council approve a two-year contract between the City of Kingsburg and Tablet Command. Tablet Command is a two-way software that enables real-time dispatch, routing, AVL location tracking, incident organization, and multi-agency incident management within operational areas. The cost of the contract will be $17,162.50 in the first year and $10,912.50 in the second year. Startup fees and on-site training are included in the first year.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends City Council approve a two-year contract between the City of Kingsburg and Tablet Command.

POLICY ALTERNATIVE(S)

1. Not approving the contract with Tablet Command would keep us on a software that does not integrate with our neighboring agencies. Thus, reducing operational readiness and incident management in our operations area.

STRATEGIC GOAL(S) MET:

1. Preserve the Kingsburg Experience

2. Financial Stability

3. Community Safety

FINANCIAL INFORMATION

PRIOR ACTION/REVIEW
N/A

BACKGROUND INFORMATION
Tablet Command is used by the Fresno Fire Department and the Clovis Fire Department, which are the fire agencies that the Fresno County EMS Communication Center dispatches for. We would still incur this cost if we remained with the Fresno County Fire Protection District (CalFire) dispatch. They are requiring all agencies to Meeting Date: 06/18/2025
Agenda Item: 6
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 106-6200-549-5270

participate in Tablet Command by the end of 2025. Many surrounding partners in Fresno County will be on Tablet Command, which will allow us to see who is responding to our incidents and plug them into our incident command system. Tablet Command will enhance situational awareness, expedite incident response times, streamline incident management, and improve firefighter accountability.

ATTACHED INFORMATION

1. Contract with Tablet Command
Tablet Command, Inc.

Service Agreement
This Service Agreement (“Agreement”) is entered into as of _July 1, 2025_ (“Effective Date”) by and between Tablet Command, Inc. (the “Company”) and City of Kingsburg_(the “Customer”). Company and Customer shall be individually referred to as a “Party” and collectively referred to as the “Parties”.

Whereas, an important value of the Customer is to operate a strong, sustainable, reliable, shared notification, response, and incident management system.

Whereas, the Customer believes that a common or shared notification, response, and incident management will produce a more reliable and standardized operational picture and benefit response personnel as a whole.

Whereas, both Parties recognize that a relationship described herein may be mutually beneficial.

Now therefore, in consideration of the mutual promises contained herein, the Parties agree as follows:

1. Services. During the Term Company will provide the following “Services”: account activation, including CAD integration and testing, account configuration, mobile device authentication, integration to third party solutions (staffing, pre-planning, etc.) as outlined in the quote(s) provided, initial training and orientation, access to the Tablet Command SaaS services and applications for Authorized Users, and ongoing customer support.

2. Customer Obligations, Representations and Warranties. a. Customer users (“Authorized Users”) will be required to agree via a click-through agreement to the terms of the Apple Standard End User License Agreement (“EULA”), the content of which is available at https://www.apple.com/legal/internetservices/itunes/dev/stdeula. The terms of this Agreement and the EULA are binding on the Customer and each Authorized User. In the event of a conflict between the terms of this Agreement and the EULA, the terms of this Agreement shall control.
b. In connection with the provision of the Services to Customer, Customer agrees to direct incident data to https://api.tabletcommand.com.
c. Customer will not use the Services, or any of the content obtained from the Services, for any purpose that is unlawful or prohibited by this Agreement. d. The Customer acknowledges and agrees that:
i. the Services are provided "as is" to assist the Customer’s incident commander(s), its personnel and other responders in response, managing incident resources, references, and tracking;
ii. the Customer remains fully responsible for all aspects of incident command, accountability, resource tracking, and incident management, including assignments, actions, and circumstances on the scene of an emergency incident;
iii. the Services are designed to assist with notification, response, incident management, and the documentation and tracking of resources; Tablet Command Service Agreement
v. 2024-11-26 2
iv. the Customer agrees to utilize sound incident command tactics, procedures, and best practices while ensuring that personnel are adequately trained in both incident command principles and the effective use of the Services; and
v. the Services are not a substitute for the responsibilities of Customer described above or any other responsibilities or training of Customer’s incident commander(s), personnel and other responders and Authorized Users in response to incidents in which any or some of them are involved. e. The Customer also understands that while the Services are designed to operate in a non-connected state, certain functionality of the Services will be limited or entirely non-functional. Specifically, the Customer acknowledges and understands that during periods of disconnection, the Services may not receive updates regarding resources, Computer-Aided Dispatch (CAD) information, or data from other devices that may be viewing or contributing to the incident. f. The Customer acknowledges that factors beyond the Services control may affect the functionality of the Device (defined below). Such Device may lose power, and its operability may be compromised by high heat, moisture, accidental breakage, or other environmental factors. The Customer acknowledges and agrees that the Customer's overall incident management planning will need to account for these potential limitations.
g. Customer must train all Authorized Users on proper use of the Services to ensure such Authorized Users have the skills and competencies needed to properly use the Services. Only Authorized Users who are trained on the Services may use the Services. Company will provide initial training and orientation on the Services to a group of Authorized Users selected by Customer. Customer is responsible for training all other Authorized Users on the Services.

3. License Grants and Restrictions.
a. License Right. During the Term, Company grants Customer a revocable, nonexclusive, non-transferrable, non-assignable limited right to install and use the Services on a computer or device controlled by an Authorized User (each a “Device”), and to access and use the Services on such Device strictly in accordance with the terms and conditions of this Agreement for the purpose of assisting users in managing their human resources and apparatus during an emergency.
b. Restrictions. Customer shall not: (i) decompile, reverse engineer, disassemble, attempt to derive the source code of, or decrypt the Services; (ii) make any modification, adaptation, improvement, enhancement, translation or derivative work from the Services; (iii) violate any applicable laws, rules or regulations in connection with your access or use of the Services; or (iv) remove, alter or obscure any proprietary notice (including any notice of copyright or trademark) of Company or its affiliates, partners, suppliers or the licensors of the Services or otherwise obscure or modify the manner in which the material is displayed by means of the Services.
c. License to Company. During the Term, Customer grants Company an irrevocable, royalty-free, fully paid-up right to view, record, and analyze Customer’s use of the Services, including but not limited to technical information about the Tablet Command Service Agreement
v. 2024-11-26 3
Devices (including Device UUID), computer, physical location, system and application software, and peripherals.
d. Restricted Use of the Services. The Services are not a substitute for sound fire management techniques and practices in emergency situations. Customer agrees not to use, access, sell, resell, or offer for any commercial purposes, any portion of the Services. Customer agrees not to rely on the Services other than to manage its resources during an emergency. Company is not responsible for any Customer failures outside its control, including, but not limited to, WIFI outage, the environment or “Acts of God”. Company is responsible for the Services; provided, however, it is not responsible for providing the Services hereunder or the functionality of the Services when certain circumstances beyond its control arise, making performance inadvisable, impracticable, illegal, or impossible (i.e., “Acts of God”).
e. General Practices Regarding Use and Storage.
i. The Company may establish general practices and limits concerning use of the Services. Customer and its Authorized Users will use the Services in compliance with all applicable international, state, federal and local laws and in accordance with the terms of this Agreement. No Authorized User may access or use the Services for any purpose other than that for which the Company makes it available. Without limiting any other remedies, the Company may suspend or terminate any Authorized User account if the Company suspects that an Authorized User has engaged in unlawful or prohibited activity in connection with the Services. The Company acknowledges and understands that certain portions of the Services may require and utilize internet access, phone service, data access or text messaging capability. Customer is solely responsible for obtaining and maintaining its access to the foregoing systems.
ii. The Company may terminate an Authorized User’s account in its absolute discretion and for any reason. The Company is especially likely to terminate for reasons that include, but are not limited to, the following: (1) violation of this Agreement; (2) use of the Services in a manner inconsistent with the license right set forth above; (3) an Authorized User’s request for such termination; or (4) as required by law, regulation, court or governing agency order. Any termination may be affected without notice and, on such termination, the Company may immediately deactivate or delete such Authorized User’s account and/or prohibit any further access to files or data from such account. The Company shall not be liable to the Customer, any Authorized User or any other third party for any termination of an Authorized User’s access or account hereunder. In addition, an Authorized User’s request for termination will result in deactivation but not necessarily deletion of the account.
f. The Services and related documentation are “Commercial Items”, as that term is defined at 48 C.F.R. §2.101, consisting of “Commercial Computer Software” and “Commercial Computer Software Documentation”, as such terms are used in 48 C.F.R. §12.212 or 48 C.F.R. §227.7202, as applicable. Consistent with 48 C.F.R. §12.212 or 48 C.F.R. §227.7202-1 through 227.7202-4, as applicable, the Commercial Computer Software and Commercial Computer Software Documentation are being licensed to U.S. Government end users (a) only as Tablet Command Service Agreement
v. 2024-11-26 4
Commercial Items and (b) with only those rights as are granted to all other end users pursuant to the terms and conditions herein.

4. Fees. Company shall provide the Services and the Services in consideration for the fees set forth in the quote(s) provided to and approved by the Customer. Each such quote shall be attached hereto as an Exhibit A. Company will issue periodic invoices and Customer agrees to pay such amounts within thirty (30) days of receipt. Any invoices that remain unpaid more than thirty (30) days past their due date shall incur interest at the rate equal to the lower of 15% per year or the maximum rate allowed by applicable law.

5. Term. The term of this Agreement will begin on the Effective Date and will continue until one year from the Effective Date (“Initial Term”). This Agreement shall renew automatically for additional one-year terms upon each anniversary of the Effective Date unless either party provides notice for non-renewal at least ninety (90) days prior to the end of the then-current term (“Renewal Term”). The Initial Term and the Renewal Term are collectively referred to herein as the ”Term.” The terms and conditions included in Sections 2(d), 6, 7. 8, 12 and this Section 5 of this Agreement shall survive any termination of this Agreement.

6. Confidentiality and Data Security.
a. “Confidential Information” means any non-public information that relates to Company or Customer, as applicable, including without limitation, technical data, know-how, trade secrets, product plans, markets, services offerings, customer lists and customers, software, research and developments, inventions, processes, formulas, designs, drawings, hardware configurations or finances. Confidential Information does not include information that (i) is known to either Party at the time of disclosure as evidenced by written records, (ii) has become publicly known and made generally available through no wrongful act of the receiving Party or (iii) has been rightfully received by a Party from a third party who is authorized to make such disclosure.
b. Nonuse and Nondisclosure. Neither Party will during or subsequent to the term of this Agreement, (i) use the Confidential Information for any purpose other than the performance of this Agreement or (ii) disclose Confidential Information to any third party. Confidential Information will remain the sole property of the disclosing Party. Each Party agrees to take all reasonable precautions to prevent any unauthorized disclosure or use of such Confidential Information. c. Permitted Disclosure. Notwithstanding the restrictions on use and disclosure of Confidential Information in 6.b, a Party may disclose Confidential Information as necessary to comply with a legal demand or obligation (e.g., subpoena, civil investigative demand) so long as such Party provides at least five (5) business days prior written notice of such disclosure to the other Party (to the extent legally permitted) and any assistance reasonably requested by the other Party to contest or limit the disclosure. Company acknowledges and understands that the Customer is a public agency subject to the disclosure requirements of the California Public Records Act, Government Code section 7920.000 et seq. (“CPRA”). If the Customer receives a request for information or records that Company may consider Confidential (e.g., proprietary information), the Customer will provide notice to Company pursuant to this section prior to disclosure. If Tablet Command Service Agreement
v. 2024-11-26 5
Company contends that any documents are exempt from the CPRA and wishes to prevent disclosure, it may obtain a protective order, injunctive relief or other appropriate remedy from a court of law in the appropriate jurisdiction before the Customer is required to respond to the CPRA request.
d. Remedies. In addition to the procedures for a CPRA request specified in Section

6.c above, if a Party discloses or uses (or threatens to disclose or use) Confidential Information, the Party whose Confidential Information is or may be disclosed or used will have the right, in addition to any other remedies under this Agreement, to seek injunctive relief to enjoin such acts, it being specifically acknowledged by the Parties that other available legal remedies are inadequate.

7. Ownership. The Parties agree that the Services and all copyrights, moral rights, notes, records, drawings, designs, inventions, improvements, developments, discoveries, computer programs (e.g. source code, object code, listings), work-in-progress, deliverables, drawings, designs, logos, images, trademarks, and trade secrets conceived, discovered, developed or reduced to practice by Company (collectively, “Inventions”), solely or in collaboration with others, are the sole property of Company, except the extent of any Customer Confidential Information.

8. Indemnity; Disclaimer; Limitations of Liability.
a. Indemnification by Customer. The Customer shall indemnify, defend and hold harmless the Company, and its affiliates and their respective officers, employees and agents, from any and all claims, demands, damages, costs, and liabilities including reasonable attorneys’ fees, due to or arising out of Customer’s or any Authorized User’s acts or omissions arising out of the use of the Services; or any breach of this Agreement.
b. Indemnification by Company. The Company agrees to indemnify, defend, and hold Customer harmless from and against any and all third-party claims, including reasonable attorneys' fees, costs, and expenses incidental thereto, which may be suffered by, accrued against, charged to, or recoverable from Customer, arising out of a claim that the Services infringe or misappropriate any United States or foreign patent, copyright, trade secret, trademark, or other proprietary right (an “Infringement Claim”) except for any third party claims that are directly or indirectly related to (i) Customer’s use of the Services in breach of this Agreement, (ii) Customer’s use of the Services in combination with other products or services not explicitly approved by the Company, or (iii) Customer’s modification of the Services without the explicit consent of Company. In the event that the Company is enjoined from delivering either preliminary or permanently, or continuing to license to Customer, the Services and such injunction is not dissolved within thirty (30) days, or in the event that Customer is adjudged, in any final order of a court of competent jurisdiction from which no appeal is taken, to have infringed upon or misappropriated any patent, copyright, trade secret, trademark, or other proprietary right in the use of the Services, then the Company may, at its expense and option: (a) obtain for Customer the right to continue using the Services; (b) replace or modify the Services so that it does not infringe upon or misappropriate such proprietary right and is free to be delivered to and used by Customer; or, (c) in the event that the Company is unable or determines, in its reasonable judgment, Tablet Command Service Agreement
v. 2024-11-26 6
that it is commercially unreasonable to do either of the aforementioned, the Company shall reimburse to Customer the unused portion of the fees paid for the Services.
c. Indemnification Procedures. Promptly after receipt by Customer of a threat of any Infringement Claim, or a notice of the commencement, or filing of any Infringement Claim against Customer, Customer shall give notice thereof to the Company, provided that failure to give or delay in giving such notice to the Company shall not relieve the Company of any liability it may have to Customer except to the extent that the Company demonstrates that the defense of such action is prejudiced thereby. Customer shall not independently defend or respond to any such claim; provided, however, that Customer shall have the right, at its own expense, to monitor the Company’s defense of any such claim. The Company shall have sole control of the defense and of all negotiations for settlement of such action. At the Company’s request, Customer shall cooperate with the Company in defending or settling any such action; provided, however, that the Company shall reimburse Customer for all reasonable out-of-pocket costs incurred by Customer (including, without limitation, reasonable attorneys’ fees and expenses) in providing such cooperation.
d. DISCLAIMER. EACH PARTY DISCLAIMS ANY AND ALL WARRANTIES AND

INDEMNITIES, EXPRESS OR IMPLIED, IN THE PROVISION OF SERVICES HEREUNDER, INCLUDING THE IMPLIED WARRANTIES OF NONINFRINGEMENT, MERCHANTABILITY AND FITNESS FOR A PARTICULAR USE. THE CUSTOMER’S AND EACH AUTHORIZED USER’S USE OF THE SERVICES IS AT THEIR SOLE RISK. THE SERVICES ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS AND THE COMPANY ASSUMES NO

RESPONSIBILITY FOR THE TIMELINESS, DELETION, MISDELIVERY OR

FAILURE TO STORE ANY USER COMMUNICATIONS OR PERSONALIZATION SETTINGS. SPECIFICALLY, THE COMPANY MAKES NO WARRANTY THAT (i) THE SERVICES WILL MEET CUSTOMER’S REQUIREMENTS AND (ii) ANY

AUTHORIZED USER ACCESS WILL BE UNINTERRUPTED, TIMELY, SECURE OR ERROR-FREE. EXCLUDING ONLY DAMAGES ARISING OUT OF THE COMPANY’S WILLFUL MISCONDUCT, THE COMPANY SHALL NOT BE LIABLE

FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES RESULTING FROM THE CUSTOMER’S OR ANY
AUTHORIZED USER’S USE OR INABILITY TO USE ANY SERVICES OR SERVICES THEREON. SCHEDULED AND PREVENTIVE MAINTENANCE AS

WELL AS REQUIRED AND EMERGENCY MAINTENANCE WORK MAY
TEMPORARILY INTERRUPT SERVICES OR ACCESS TO THE SERVICES.

THE COMPANY IS NOT RESPONSIBLE FOR CUSTOMER’S OR ANY
AUTHORIZED USER’S USE OF THE SERVICES OR THE DECISIONS AND

INCIDENT MANAGEMENT OF THE CUSTOMER OR ANY OF ITS AUTHORIZED USERS. THE COMPANY IS NOT RESPONSIBLE FOR ANY DAMAGES

INCURRED BY CUSTOMER, ANY AUTHORIZED USER OR ANY THIRD PARTY CAUSED BY THE IMPROPER USE OF THE SERVICES. THE SERVICES ARE

SUBJECT TO WIFI UNAVAILABILITY, INCLUDING EMERGENCIES, THIRD

PARTY SERVICE FAILURES, TRANSMISSION, EQUIPMENT OR NETWORK

PROBLEMS OR LIMITATIONS, INTERFERENCE, SIGNAL STRENGTH, AND MAINTENANCE AND REPAIR. COMPANY IS NOT LIABLE FOR ANY ISSUES Tablet Command Service Agreement
v. 2024-11-26 7

ARISING FROM THIRD-PARTY INTEGRATIONS OR SERVICES USED IN

CONJUNCTION WITH THE SERVICES OR CUSTOMER OR ITS AUTHORIZED USERS’ USE OF THE SERVICES NOT IN ACCORDANCE WITH TERMS OF THIS AGREEMENT.
e. LIMITATION OF LIABILITY. In no event shall the Company’s total cumulative liability to the Customer, any authorized user or any other party under this agreement, arising out of the use of the Services or otherwise exceed the amounts paid by the Customer to the Company under this Agreement in the preceding 12 months prior the applicable claim. Some jurisdictions do not allow the exclusion of certain warranties or the limitation or exclusion of liability for incidental or consequential damages. Accordingly, some of the above limitations may not apply to the Company. The disclaimers of warranty and limitations of liability apply, without limitation, to any damages or injury caused by the failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of or use of any asset, whether arising out of breach of contract, tortious behavior, negligence or any other course of action by the company. Any claim or cause of action arising out of or related to use of the Services or this Agreement must be filed within one (1) year after such claim or cause of action arose or be forever barred.

9. Privacy Compliance.
a. Personal Information Defined. “Personal Information” for purposes of this Agreement means information that the Company processes on Customer’s behalf that identifies, relates to, describes, or is reasonably capable of being associated with or linked to a particular identifiable person or household and includes, without limitation, “personal information” as defined by the California Consumer Privacy Act of 2018, as amended, and as defined by the Personal Information Protection and Electronic Documents Act (Canada), but excludes such information of Customer’s business representatives that the Company collects and processes for its own purposes (e.g., billing, technical support, marketing). For avoidance of doubt and not limitation, de-identified or aggregated information that is no longer reasonably capable of being associated with or linked to a particular identifiable person or household (“Anonymized Information”) will not be deemed Personal Information even if such information was derived from Personal Information. The Company will not attempt to re-identify the persons associated with Anonymized Information and may use and disclose Anonymized Information without limitation or restriction.
b. Restrictions on Use. Unless specifically directed or authorized by Customer, the Company will not (i) sell or share (for cross-context behavioral advertising purposes) Personal Information; (ii) retain, use, or disclose Personal Information for any purpose other than the specific purpose of performing the Services, including retaining, using, or disclosing Personal Information for a commercial purpose other than providing the Services; (iii) retain, use, or disclose Personal Information outside of the direct business relationship between the Parties; or (iv) combine the Customer’s Personal Information with personal information the Company processes on behalf of third parties or itself to the extent prohibited by Tablet Command Service Agreement
v. 2024-11-26 8
applicable privacy and data security laws. Notwithstanding the foregoing, the Company may retain, use, or disclose Personal Information as reasonably necessary to fulfill or demonstrate compliance with its legal obligations. c. Consent for Use. The Customer will provide all notices and obtain all consents required by applicable laws and regulations for the Company to process Personal Information in connection with the Services including, without limitation, the Company’s transfer to and processing of Personal Information in the United States of America, Canada, and Australia. The Customer and each Authorized User will use the Services in compliance with all applicable laws and regulations. d. Data Security. The Company will implement reasonable administrative, technical, and physical safeguards to protect Personal Information in its possession or control from unauthorized or unlawful access, disclosure, or use (a “Data Breach”). Without limiting the generality of the foregoing, the Company will (i) encrypt all Personal Information while in transit from/to the Customer or a third party designated by the Customer via SSL 256 bit AES encryption or equivalent; (ii) store Personal Information on server(s) located in SSAE 16 certified data center(s); and (iii) not disclose Personal Information to third-party subcontractors unless such subcontractors have entered into a written agreement with the Company imposing privacy, data security, and confidentiality obligations on such subcontractors no less stringent than those imposed on the Company in this Agreement. The Customer gives consent to the Company’s use of subcontractors to process Personal Information on the Customer’s behalf so long as the foregoing criteria are satisfied, and the Customer waives any right it may have under applicable privacy and data security laws to receive notice of the Company’s appointment or removal of any subcontractor. The Customer will not knowingly introduce, or negligently permit to be introduced, into the Company’s computer systems, databases, hardware, or software any virus, malware, ransomware, or other contaminants (including, but not limited to, codes, commands, instructions, devices, techniques, bugs, or flaw) that may be used to access, alter, delete, threaten, infect, damage, disable, or inhibit our full use of the Company’s computer systems, databases, hardware, or software.
e. Data Breach. The Company will provide notice by email to Customer within seventy-two (72) hours after the Company confirms a Data Breach occurred relating to the Customer’s Personal Information. The Company will provide information reasonably requested by the Customer to aid the Customer in making any necessary notices to impacted data subjects and/or governmental authorities. f. Cooperation. The Company will reasonably cooperate with Customer, at the Customer’s cost, (i) in response to data subject requests for access, correction, deletion, or to exercise any other right provided by applicable laws and regulations to the use of such data subject’s Personal Information and (ii) in response to the Customer’s requests for assistance in connection with a data protection impact assessment, risk assessment, or similar analysis required by applicable privacy and data security laws. In the event the Company receives a data subject request relating to Personal Information, the Company will notify such data subject that it is unable to respond to the request without authorization from the Customer and will direct such data subject to contact the Customer directly to make the request. g. User IDs. The Customer will use best efforts to protect the confidentiality of user IDs, passwords, and other access credentials used by the Customer, or Tablet Command Service Agreement
v. 2024-11-26 9
Customer’s employees, agents, representatives, and Authorized Users to access any of the services provided by the Company. The Customer will provide prompt notice to the Company of any actual or suspected compromised user IDs, passwords, or other access credentials. The Customer is responsible for all actions taken under its access credentials even if Customer did not authorize such actions. h. Notice of Noncompliance. The Company will provide notice to the Customer if the Company determines it can no longer process Personal Information in compliance with this Agreement or applicable privacy and data security laws. The Customer may, at Customer’s cost and upon at least thirty (30) days prior written notice to the Company, take reasonable and appropriate steps to mitigate the Company’s processing of Personal Information that is not in compliance with this Agreement or applicable privacy and data security laws. i. Audit. No more than once per twelve-month period, at the Customer’s cost, the Customer or its designee may audit the Company’s data security and privacy practices related to Personal Information. The Customer will provide at least thirty (30) days’ prior written notice of its intent to conduct such audit and will reasonably cooperate with the Company to minimize disruption to the Company’s day-to-day business operations as a result of such audit.
j. Personal Information Retention. Upon termination of the Customer’s account, the Company will return or destroy, at the Customer’s option, the Personal Information the Company processes on the Customer’s behalf. Notwithstanding the foregoing, if return of such Personal Information is impractical, the Company may destroy such Personal Information. Further notwithstanding the foregoing, the Company may retain such Personal Information (i) stored in an archive or backup system until such Personal Information is deleted from such system in the normal course of the Company's business and (ii) as reasonably necessary to fulfill or demonstrate compliance with its legal obligations or to defend or pursue a legal claim.
k. Opt-In Data Disclosures. From time-to-time the Company may make available features or integrations that permit Customer to make certain data, which may include Personal Information, available to other Company customers or to third parties. If Customer opts-in to the use of such features or integrations, Customer authorizes and directs Company to make Customer’s data available as explained during the opt-in process. Customer agrees that Company will have no liability to Customer related to data disclosed to other Company customers or third parties in connection with such features or integrations. Customer may withdraw its consent at any time by providing written notice to Company at the address for notice listed below, or via an email message sent to [email protected]. l. AVL Data. The Company is hereby authorized and directed to share Automatic Vehicle Location (“AVL”) data with other Company customers. Customer acknowledges and agrees that Company will have no liability to Customer related to AVL data shared with other Company customers. Company acknowledges and agrees that Customer retains the ability to opt out of participation in this AVL data sharing agreement at any time by providing written notice to Company at the address for notice listed below, or via an email message sent to [email protected].

Tablet Command Service Agreement
v. 2024-11-26 10

10. Insurance. The Customer will maintain in force during the Term the insurance coverages as set forth on Exhibit B.

11. Records. The Company will maintain complete and accurate records in accordance with its then-current policies.

12. Miscellaneous.
a. Governing Law; Venue. This Agreement shall be governed by the laws of the State of California without regard to California's conflicts of law rules. The Parties agree that the exclusive venue for any dispute arising hereunder shall be the federal or state located in the City and County of San Francisco, California and the parties waive any objection to personal jurisdiction or venue in any forum located in that county.
b. Assignability. This Agreement may not be assigned by Customer, including by operation of law, without the prior written consent of the Company. The rights and liabilities of the parties hereto shall bind and inure to the benefit of their respective successors, executors and administrators.
c. Entire Agreement. The order form entered into by Customer is made subject to this Agreement. This Agreement, including such order form, constitutes the entire agreement between the Parties and supersedes all prior and contemporaneous written and oral agreements between the Parties regarding the subject matter of this Agreement. Except with regard to updates pursuant to Section 12(g), any waiver, modification, or amendment of any provision of this Agreement shall be effective only if in writing and signed by the Parties hereto. d. Publicity. Each party may issue press releases or otherwise publicly reference the other in advertising and marketing (such as Internet, TV, radio and print) including the use of quotations from key staff, pictures, and videos. e. Attorney’s Fees. If any action at law or in equity is necessary to enforce or interpret the terms of this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees, costs and necessary disbursements in addition to any other relief to which such party may be entitled.
f. Counterparts; Electronic Signatures. This Agreement may be executed electronically including by Customer’s acceptance of an online order form that refers to this Agreement, and the Parties agree that they will accept signature by electronic transmission in lieu of original signatures and that the Agreement and any amendments hereto or order forms entered pursuant to this Agreement will have the same binding and enforceable effect with electronic signatures as they would have with original signatures.
g. Updates. Company may update this Agreement at any time by posting a new version to its website. Customer’s continued use of the Services following such update will indicate Customer’s acceptance of the updated Agreement. Company may, but is not required to, send an email notification regarding the updated Agreement to Customer. Customer may not amend, modify, or update this Agreement.
[signature page follows]
Tablet Command Service Agreement
v. 2024-11-26 11
IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first written above. The authorized representatives of the parties have signed this Agreement as of the Effective Date.

Customer Tablet Command, Inc.

By: By:

Name: Alexander Henderson Name: William Pigeon
Title: City Manager Title: Chief Executive Officer
Address for Notice:

City of Kingsburg
1401 Draper Street
Kingsburg, CA 93631
Address for Notice:

Tablet Command, Inc.
1212 Broadway Plaza, Ste 2100
Walnut Creek, California 9459
Tablet Command Service Agreement
v. 2024-11-26 12

EXHIBIT A

TABLET COMMAND QUOTE
Tablet Command Service Agreement
v. 2024-11-26 13

EXHIBIT B

INSURANCE REQUIREMENTS
During the term of the Agreement, the Company will maintain in force no less than the insurance coverages set forth as follows:

General Liability
General Aggregate: $4,000,000
Each Occurrence: $2,000,000
Automobile Liability
Hired/Non-Owned: $4,000,000
Errors & Omissions
General Aggregate: $4,000,000
Per Claim: $2,000,000
Per Occurrence: $2,000,000
Cyber Liability
General Aggregate: $4,000,000
Each Occurrence: $2,000,000

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AJH AGENDA ITEM: 2025-2026 Transportation Development Act (TDA) claim ACTION REQUESTED: ____ Ordinance __Resolution ___Motion ____Receive/File

EXECUTIVE SUMMARY
The City of Kingsburg receives payments from the Council of Fresno County Governments for the following allocations related to local transportation funding:

1. Article 8: $527,398 for development, construction, and maintenance of streets.

2. Article 3: $15,070 for bicycle and pedestrian facilities.

These funds are identified as “Special Revenue” for our budgeting purposes and are held separate from the City’s General Fund. The funds are used for several permitted activities, including:

1. Streets Reconstruction.

2. Regular maintenance (potholes, striping, slurry seal, sidewalk improvements, etc.)

3. Street landscaping maintenance, including contract work

4. Street lighting improvements and utility bills

RECOMMENDED ACTION BY THE CITY COUNCIL

1. Staff recommends City Council adopt resolution 2025-038 accepting the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2025-2026 Transportation Funding Claim.

POLICY ALTERNATIVE(S)

1. NA

REASON FOR RECOMMENDATION/KEY METRIC

1. Financial Stability

FINANCIAL INFORMATION
Meeting Date: 06/18/2025
Agenda Item: 7
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 104-0000-403-0702

PRIOR ACTION/REVIEW
None

BACKGROUND INFORMATION
The Local Transportation Fund collects and distributes ¼ of 1¢ of the State Sales Tax collected pursuant to the Transportation Development Act of 1971. The City of Kingsburg’s allocation amounts to $527,398 for Article VIII and $15,070 for Article III. Other agencies receive $343,533 of Kingsburg’s total allocation of $886,001 (the majority of which goes to Fresno County Rural Transit Agency (FCTRA). Back in the 1970s, FCOG used to allocate transit money directly to the cities, but they weren’t using it appropriately and FCRTA was formed as a result of a lawsuit filed by transit advocates and Caltrans.

The total transportation funds allocated to the City of Kingsburg are distributed as follows:

1. Bicycle & Pedestrian (Art. 3) $ 15,070

2. Regional Transportation Planning 21,045*

3. Community Transit Services Agency (Art. 4.5) 36,945*

4. Streets & Roads (Art. 8) 527,398

5. Fresno County Rural Transit Agency (LTF) 153,062*

6. Fresno County Rural Transit Agency (STA) 132,481*
Total Claim $886,001
*Total amount to other Agencies $343,533
Total amount to City $542,468
ATTACHED INFORMATION:

1. Resolution 2025-038

2. Transportation Funding Claim for Fiscal Year 2025/26

RESOLUTION NO. 2025-038

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

SUBMITTING A CLAIM FOR TRANSPORTATION DEVELOPMENT ACT (TDA) FUNDS CONTINUING FROM THE 2025-2026 FISCAL YEAR, THEREBY COINCIDING

WITH THE FRESNO COUNCIL OF GOVERNMENTS

POLICY BOARD APPROVAL OF TDA FUNDS

APPORTIONMENT AND TDA CLAIMS PROCESS
WHEREAS, the City of Kingsburg hereby submits a TDA Funding Claim for the Local Transportation Fund, and State Transit Assistance Fund of Fresno County continuing from fiscal year 2025-2026; and thereafter; and
WHEREAS, the Fresno COG has the authority to review claims and allocate such funds in accordance with the Transportation Development Act of 1971 and Chapter 3 of Title 21 of the California Administrative Code; and
WHEREAS, the Fresno COG encourages inter-jurisdictional coordination of transportation needs and increased coordination of transportation implementation plans.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Kingsburg hereby requests that the Fresno COG allocate the amounts approved by resolution by the Fresno COG Policy Board, from the Local Transportation Fund, and State Transit Assistance Fund to the named applicant for fiscal year 2025-2026; and thereafter for the purposes allowed under Articles 3, 4.5 and 8 of the Transportation Development Act of 1971, as identified in the attached claim and which is in accordance with the adopted Regional Transportation Plan.

BE IT FURTHER RESOLVED, that the City Council of the City of Kingsburg hereby requests that of the City's total Transportation Fund Apportionment for fiscal year 2025-2026; and thereafter, in the amount approved by resolution by the Fresno COG Policy Board, be allocated from the Local Transportation Fund to the Fresno COG for the purpose of conducting Regional Transportation Planning.

BE IT FURTHER RESOLVED, that the City Council of the City of Kingsburg hereby requests that of the City's total Transportation Fund Apportionment for fiscal year 2025-2026; and thereafter, in the amount approved by resolution by the Fresno COG Policy Board, be allocated to the Fresno County Rural Transit Agency for the purpose of conducting a transportation program consistent with the adopted Regional Transportation Plan.

BE IT FURTHER. RESOLVED, that the named applicant further agrees to provide the Fresno COG with such information as may be necessary to support its annual transportation claim.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 18th day of June, 2025, by the following vote:

AYES: Council Member(s):

NOES: Council Member(s): None.

ABSTAIN: Council Member(s): None.

ABSENT: Council Member(s): None.
_____________________________
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 2025-038 was duly passed and adopted by the City Council of the City of Kingsburg at a regular meeting thereof held on the 18th day of June, 2025.

Dated: June 18, 2025 _______________________________
Abigail Palsgaard, City Clerk

241 THE KINGSBURG CITY COUNCIL, BOARD OF DIRECTORS OF THE CITY OF KINGSBURG

PUBLIC FINANCING AUTHORITY AND BOARD OF DIRECTORS OF THE SUCCESSORAGENCY OF THB KINGSBURG REDEVBLOPMENT AGENCY

JOINT MEETING MINUTES
June 19,2024
Invocation was given by Pastor Clayton Paull, Hope Kingsburg, followed by the Pledge of Allegiance led byMayor Brandon Pursell, Jr. 6 P.M. REGULAR SESSION MEETING:Call to Order and Roll Call for each entity. This meeting is a joint meeting of the Kingsburg CityCouncil, the Board of Directors of the City of Kingsburg Public Financing Authorify and the Board ofDirectors of the Successor Agency of the Kingsburg Redevelopment Agency. During the joint meeting,the members of the Kingsburg City Council will be concurrently sitting as the members of the Board ofDirectors of the City of Kingsburg Public Financing Authority and the Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency:

Mayor Pursell Jr. called the joint meeting to order at 6:02pm.

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

Council Members Absent: None
Public Comments: None.Approve Joint Meeting Agenda: A motion was made by Council Member North, seconded by CouncilMember Smith, to approve the agenda as published. The motion carried by an unanimous voice vote.

Presentations: NoneJoint Meeting Consent Calendar:

Mayor Pursell Jr. pulled item 5.4A motion was made by Council Member North, seconded by Council Member Palomar, to approve the items

5.1-5.3 and items 5.5-5.8 appearing on the Consent Calendar. The motion carried by an unanimous voice vote. (To be approved only by City Council)
Approval of City Council Minutes: Approve the minutes from the June 4,2024, Regular City Council Meeting as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk's Office
Check Register: Ratifu/approve payment of bills listed on the check register for the period May 28,2024, through June 10, 2024, as prepared by Accounts Payable Clerk Marsha Alves.

Sponsor: Finance Department
Adopt Resolution 2024-030 Approving the FY 24 SBI Project List- Staff Reportprepared by City Engineer Dave Peters Sponsor: City Engineer's Office
Approve the proposed Wage Schedule for 0710112024- Staff Report prepared by Assistant City Manager/Administrative Services Director Christina Windover Spons or : Administrative Service s
Adopt Resolution 2024-031updating the City's Code of Ethics filer list for the FPPCStaff Report by City Clerk Abigail Palsgaard.

Sponsor: City Clerk's Office
(To be approved only by Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency)

5.7 Approval of Kingsburg Redevelopment Successor Agency Minutes - Approve the minutes from the regular meeting held on June 21, 2023, as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk's Office
(To be approved only by City Council)

5.1 5.25.3

5.55.O
(To be approved only by Board of Directors of the Kingsburg Public Financing Authorify) 242 Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors ofthe Successor Agenry ofthe Kingsburg Redevelopment Agency Joint Meeting M i n ut e s June 19,2024
Approval of Kingsburg Financing Authority Minutes - Approve the minutes from theregular meeting held on June 21, 2023, as prepared by City Clerk Abigail Palsgaard.

Sponsor: City Clerk's Office
Pulled ltem:

Mayor Pursell, Jr. pulled this item as he would like to vote no on it. (To be approyed only by City Council) 5.4 Waive the second reading and adopt Ordinance 2024-02 Amending Chapters L5 and L7 of the Kingsburg Municipal Code Related to Property Maintenance Standards and the Administrative Hearing Procedures and Appeals Process with the following recital constituting reading the title of the Ordinance:(AN ORDINANCE OF THE CITY OF KINGSBURG AMENDING CHAPTERS 15 AND 17 OF THE KINGSBURG MUNICIPAL CODE RELATED TO PROPERTY MAINTENANCE STANDARDS AND THE ADMINISTRATIVE HEARINGPROCEDURES AND APPEALS PROCESS."- Staff Report prepared by Building Official AJ O'Connell Sponsor : Community Development Department
A motion was made by Council Member Palomar, seconded by Council Member Silva to approve item 5.4 as it appears in the consent calendar. The motion passed with a voice vote for 4 yes, and Mayor Pursell, Jr. voting no.

Regular CalendarPUBLIC HEARING- CONSIDERATION OF GENERAL PLAN AMENDMENT 2024-OIPERTAII\ING TO CITY OF KINGSBURG HOUSING ELEMENT AND ACCOMPAIIYINGCEQA DETERMINATION - Staff Report Prepared by Community Development Director Holly Owen
Mayor Pursell, Jr. opened the Public Hearing at 6:06pm
Community Development Director Holly Owen presented components of Kingsburg General Plan.This is required by state law. This is a joint effort with 13 other cities. There is a regional section and a section that is specific to us. The state must review it, we have had 2 forrnal reviews. We are in compliance. If we make changes, we will have to start over. The Planning Commission has recommended this action to you. Council discussed stakeholder interviews. Ms. Owen reports everyyear to the state, some of these items are included in this report. Council discussed the affordable housing and RHNA numbers.

Council Discussion : 6:l4pm.Council Member Smith asked if the state has an opinion on how a project looks and the impact it may have on Kingsburg. Director Owen said they will look for low-income housing, ADUs and singlefamily projects. Council Member Silva asked if they approve this document tonight, is this the final steps or are there more steps. Director Owen answered that this would be the final offer and it would be a surprise if there was something new. Mayor Pursell Jr. asked if anything in here could hinder theKingsburg experience. Director Owen said our consistent message will continue to be expressed to developers and that our city has a certain brand and expectations.

Director Owen handed the presentation to Amy Sinsheimer to firrther discuss the project.

Amy Sinsheimer, Placeworks, is planning for a fair share of housing that all cities are responsible for.

She discussed zoning, the upcoming senior housing, and fair housing from the state. Council discussed the different programs.Mayor Pursell Jr. asked about the RHNA, he wanted clarification on what vacant meant. Ms.

Sinsheimer clarified that they are not parking lots or agriculture but are strictly dirt lots without any structures on them. Mayor Pursell Jr. asked to see a certain map to clari$ that the map that showed vacant lots, are not actually vacant but have houses on them. Staff confirmed the map was incorrect,the lots marked are not vacant.

5.8 Kingsburg City Council, City of Kingsburg Public Financing Authority BoardofDirectorsoftheSuccessorAgencyoftheKingsburgRedevelopmentAgencyJointMeeting Minutes"243 June 19,2024
Council Member Palomar asked if they require a number for the homeless. She explained what the number is and how they need to allocate land for homelessness.

Council Member Smith asked if we are required to re-zoning. Ms. Sinsheimer answered it is in the plan, and to have a document pass and be compliant than it would be.

City Manager Henderson answered we are working on having this accepted by the state. The challengeis most of what is required, is not in line with the keeping the Kingsburg experience. The marketdictates what is built, but if it is re-zoned and a project comes forward, that is something we would have to work through. If you don't adopt the housing element, the state can take us to court.

Essentially, we will need to pass something, despite it not aligning with the Kingsburg experience to avoid extra legal costs from the state.The accuracy of the maps was discussed, Ms. Sinsheimer considered the changes substantive if the map is not accurate. Mayor Pursell Jr. asked if we submitted these maps with lots that are not vacant, what does it mean for the state? Director Owen answered she would take directions from the city attorney on the matter.

Mayor Pursell, Jr. opened the Public Comment at 6:2lpm.

No Comments.

Mayor Pursell, Jr. closed the Public Comment at 6:2lpm.

Continued Council Discussion : 6:49pm
Council discussed the implications of passing an inaccurate document. The general feelings are toerring on the side of caution and to reevaluate the documents and maps. Council Member Smith hasconcerns regarding re-zoning to higher densities. City Manager Henderson stated we would need to table the discussion to July 17,2024, City Council Meeting. City Attorney Mike Noland agreed with the tabling due to inaccuracies.Mayor Pursell, Jr. closed the Public Hearing at 6:55pm.

A motion was made by Council Member North, seconded by Council Member Smith, to continue the PublicHearing to the July 17, 2024, City Council Meeting. The motion carried by a unanimous voice vote.

PUBLIC HEARING - Fiscal Year 202412025 Budget Review-Consider2024l2025 Fiscal YearRecommended Executive Budget Sponsor: City Manager's Office
Mayor Pursell, Jr. opened the Public Hearing at 6:55 pm.

City Manager Alexander Henderson recommended the2024-2025 budget that is based on the Strategic Planning principles as adopted by Council. The budget is structurally balanced, revenue lower than previous years, inflation and a national trend of a slower economy is reflected. It is a total budget of $29,681,491.

Council Discussion: 6:59 PM
Mayor Pursell, Jr. opened thePublicComment at 6:59 pm.

No Comments.

Mayor Pursell, Jr. closed the Public Comment at 6:59 PM Continued Council Discussion: 6:59 PM
Mayor Pursell Jr. commented on the size of this document and thanked staff for all their hard work. Itpresents well, and he is proud of how it comes out. He thanked the Finance Director Colado and theFinance Department. Council Member Palomar thanked staff for all the time put in.

Mayor Pursell, Jr. closed the Public Hearing at 7:00 pm.A motion was made by Council Member Palomar, seconded by Council Member Silva, to Adopt Resolution No. 2024-033 approving the City ofKingsburg 202412025 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets. Themotion carried by a unanimous voice vote. 244 Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors ofthe Successor Agency ofthe Kingsburg Redevelopment Agency Joint Meeting M i n ut e s Iune 19,2024
PUBLIC HEARING-Landscaping and Lighting Assessment District No. 93-01- ConsiderApproval of Engineerrs Report and Levy and Collection of Assessments within such District for Fiscal Year 202412025 - Staff Report Prepared by Finance Director Alma Colado (Action only by the City Council)
Sponsor: Finance Department
Mayor Pursell, Jr. opened the Public Hearing at 7:0lpm.Finance Director Alma Colado summarized the Landscape and Lighting Act of 1972. The total levy is 5114,332.72 for FY 2024125, which is a $2,085.66 increase from the current fiscal year. This public hearing is to receive public testimony regarding the proposal of the fiscal year of 202412025. Staff is recommending to adopt Resolution No. 2024-034 ordering the levy and collection of assessments withinthe City's Landscaping and Lighting Assessment Districts.

Council Discussion: 7:03pm
Mayor Pursell, Jr. opened thePublicComment at 7:03pm
No Comments.

Mayor Pursell, Jr. closed the Public Comment at7:03pm.

Continued Council Discussion: 7:03pm.

Mayor Pursell, Jr. closed the Public Hearing at7:03pm.

A motion was made by Council Member North, seconded by Council Member Smith, to Adopt Resolution No. 2024-034- Approving the Engineer's Report for Assessment DistrictNo. 93-01 andthe Levy and Collection ofAssessments within suchDistrict for Fiscal Yeal. 202412025 and Confirming Diagrams and Assessments Pursuant to the Provisions ofPart 2 ofDivision 15 ofthe California Streets and Highways Code and as Provided by Article XIII D of the CaliforniaConstitution. The motion carried by a unanimous voice vote.

Community Facilities District 2017-0lFY 2024-2025 Levy - Staff Report prepared by City Manager Alexander Henderson
(Action only by the Cify Council)
Sponsor: City Manager's Office
City Manager Alexander Henderson presented about the Community Facilities District ("CFD"). TheCFD was formed on June 7,2017 by City Council authorizing the levy of a special tax on property within the CFD, and establishing an appropriations limit for the CFD.

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

Jian Wu, Senior Manager at DTA, reviewed his presentation that shows the proposed CFD fees.

Council Member Silva asked the difference between the single family and multifamily CFD fees. Mr.Wu explained it is apart of California law that the CFD fee is determined by size. It is not fair if anapartment is charged the same fee as a single family home.

A motion was made by Council Member Silva, seconded by Council Member Palomar, to adopt Resolution No. 2024-035- Resolution of the City Council of the City of Kingsburg, acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2024-2025. The motion carried by a unanimous voice vote.Gann Limit Adoption for2024-2025 Fiscal Year Budget Figures - Staff Report Prepared by Finance Director Alma Colado
(Action only by the City Council)
Sponsor: Finance Department
Finance Director Alma Colado discussed the annual process to adopt the Gann Limit for the City spending limit. Director Colado recommends using the city growth percentage.Council Member Silva asked if this must been done annually. Director Colado said yes, every time we adopt a Kingsburg City Council, City of Kingsburg Public Financing Authority n45 Board of Directors ofthe SuccessorAgurryoftheKingsburg Redevelopment Agency Joint Meeting Minutes June 19,2024
budget.

A motion was made by Council Member Smith, seconded by Council Member North, to adopt Resolution No. 2024-036 for the adoption of the 2024-2025 Gann Limit. The motion carried by a unanimous voice vote Award the Laurel Street Dog Park Improvements Project Base Bid and Additive Alternate 1 to Don Berry Construction, in the amount of $9890270.00 and authorizes the City Manager to include additional additive alternates to the contract as funding is secured for the various items of work - Staff Report prepared by City Engineer David Peters
Sponsor : City Engineer's Department
City Engineer Dave Peters reviewed that the City received a Prop 68 grant in the amount of 1.2 million for the Laurel Street Dog Park. The City received bids for the project, but there is not enough grant funds to cover the project. The grant award says you have to have everything in the grant application. Staff is working on lowering the costs. Mr. Peters recommend the base BID and alternate 1 for the bathrooms,which we have already purchased, to be awarded.

Council Member North asked what the timeline is for the project. Engineer Peters estimated that if it isapproved tonight, we could start the process tomorrow and begin construction in July and be done by October when the rain hits and water goes in the basin.Council Member Silva asked what we are cutting costs on, will it be something that will cause more maintenance? Engineer Peters stated it will not add more maintenance; it will just not be the Cadillacversion of different items, like the shade structure. It would be more in line as to what you see everywhere.

A motion was made by Council Member North, seconded by Council Member Palomar, to award the Laurel Street Dog Park Improvements base bid and additive alternate I to Don Berry Construction, in the amount of $989,270.00 and authorize the City Manager to include additional additive alternates to thecontract as funding. The motion carried by a unanimous voice voteCouncil Reports and Staff CommunicationsCommunity Services Commission - Have not met.

Public Safety Committee - Have not met.

Chamber of Commerce - They discussed their treasures report, updated their by-lays, Hoedown has been postponed. Discussed 713 fteworks, they are going to charge a gate fee and admission. Concerts in the park.

Economic Development - Met, discussed the business park sign. Refirbish and repainted. Digital option vs still signs. Committee gave the sign company directions to lower costs, and they will poll businesses if they would like to advertise. If we can financially get it to make sense, it will be a show piece on the 99.Finance Committee - Have not met.Planning Commission - Have not met.

South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA) - Have not met.

Downtown Business Improvement District - Have not met.Council of Governments - Have not met.

Council Member Reports Council Member Silva attended the Kingsburg Health Care District meeting where they reviewed and approved a resolution for 2 seats for re-elections. Went to the chamber mixer lastnight, well attended. Council Member Smith stated the Swedish Festival committee has decided to name JuneHess as the ambassador of the Swedish Festival. Midsommer is this weekend. Mayor Pursell Jr. said 6126124 is the state shoot at the gun club, everyone is welcome to come. Council Member North attended a Central Point Meeting (previously 5 Cities) they had influencers come during the Swedish Festival. Discussed how difficult it was to have it during the Swedish Festival. Band concerts in the park have been very busy. The Kingsburg Olympics opening ceremony is on712.It is a partnership with the community and the school district. Donations from S&S, The Hateful Crawdad and the Reeds to decorate the downtown for theKingsburg summer games. Fun for the community for the month of July. 246
eoardJroirectorsorthe**".*,tfl ffi#3"::S*Rg$ffi *'"t#f l#rl1ru;ry,#'ffi ffi #3 Jr"e 19,2024 City Manager's Report- Restaurant CARES grants, like what we gave out during Covid is now a
pennanent grant through the state. Reminder of the cancelation of the 7/3/2024 City Council Meeting.Fufure Agenda Items: N{ne.Mayor Pursell Jr. adjoulned the Regular Kingsburg City Council Meetingil7l37 PM..

Submitted By:

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: Public Hearing – Fiscal Year2025-2026 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 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 $ $29,861,766, 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 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.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends the City Council hold a Public Hearing and adopt Resolution 2025-033 approving the 2025/2026 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets.

POLICY ALTERNATIVE(S)

1. Council could provide direction on changes to the proposed budget.

REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES

1. Preserve the Kingsburg Experience

2. Financial Stability

3. Support Businesses

4. Community Engagement
Meeting Date: 06/18/2025
Agenda Item: 10

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. Resolution 2025-033

2. FY2025-2026 Budget Document
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Proposed

3. If Budgeted, Which Line? All
RESOLUTION NO. 2025-033

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

APPROVING THE OPERATING BUDGET, CAPITAL OUTLAY BUDGET

AND RELATED AGENCIES BUDGETS
FOR THE FISCAL YEAR 2025-2026
WHEREAS, in accordance with Kingsburg Municipal Code Section 2.8.090 G., the City Manager has submitted for the consideration of the City Council of the City of Kingsburg, a proposed City Operating Budget, City Capital Outlay Budget and related agencies budgets for the City Fiscal Year 2025-2026 Budget; and
WHEREAS, the 2025-2026 Fiscal Year Budget is based on Kingsburg Finance Committee budget meetings, public comment, and policies and objectives established by the City Council; and
WHEREAS, the City’s Total Appropriations for Fiscal Year 2025-2026 are $ 29,861,766 including the allocation of City Personnel, the City Operating Budget, the City Capital Outlay Budget, Kingsburg Public Financing Authority Budget and the Kingsburg Redevelopment Successor Agency Budget.

NOW, THEREFORE, BE IT RESOLVED that the City Fiscal Year 2025-2026 Budget for the City of Kingsburg and related agencies for 2025-2026 fiscal year, a summary of which is attached hereto and made a part thereof, is hereby approved. *************
I, Abigail Palsgaard, City Clerk for the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 18th day of June 2025, by the following vote:

Ayes: Councilmembers:

Noes: Councilmembers:

Absent: Councilmembers:

Abstain: Councilmembers:

Abigail Palsgaard, City Clerk
City of Kingsburg

PRESENTED TO
City of Kingsburg
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
Years Awarded

THE GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE

UNITED STATES AND CANADA (GFOA) PRESENTED A

DISTINGUISHED BUDGET PRESENTATION AWARD TO THE CITY OF
KINGSBURG FOR THE FISCAL YEAR BEGINNING ON JULY 1, 2024. IN

ORDER TO RECEIVE THIS AWARD, A GOVERNMENTAL UNIT MUST

PUBLISH A BUDGET DOCUMENT THAT MEETS PROGRAM CRITERIA

AS A POLICY DOCUMENT, AS A FINANCIAL PLAN, AS AN
OPERATIONS GUIDE, AND AS A COMMUNICATIONS DEVICE.

THIS AWARD IS VALID FOR ONE YEAR ONLY. WE BELIEVE OUR CURRENT BUDGET CONTINUES

TO CONFORM TO THE PROGRAM REQUIREMENTS, AND WE ARE SUBMITTING IT TO GFOA TO DETERMINE ELIGIBILITY FOR ANOTHER AWARD.

GOVERNMENT FINANCE OFFICERS

ASSOCIATION DISTINGUISHED BUDGET

PRESENTATION
AWARD
FY 2015/16 FY 2016/17 FY 2017/18
FY 2018/19 FY 2019/20 FY 2020/21
FY 2021/22 FY 2022/23 FY 2023/24
FY 2024/25
Table of Contents
Description Page

INTRODUCTION & SUMMARIES
City Map......................................................................................................................................................................... 8 Leadership Group .......................................................................................................................................................... 9 Organizational Chart.................................................................................................................................................... 11 Kingsburg at a Glance .................................................................................................................................................. 12 Letter from City Manager............................................................................................................................................ 14 2024-2029 Strategic Plan............................................................................................................................................. 18 Goals and Performance Measures............................................................................................................................... 29 Basis of Accounting and Budget .................................................................................................................................. 35 Personnel Summary..................................................................................................................................................... 37 Budget Schedule.......................................................................................................................................................... 38 CalPERS Discussion ......................................................................................................................................................40 Fund Balance Projection..............................................................................................................................................57 General Fund Ending Fund Balance Graph .................................................................................................................. 58 All Transfers................................................................................................................................................................. 59 Budgets

GENERAL FUND
Summary of General Fund Segments..........................................................................................................................60 General Fund Summary ............................................................................................................................................... 61 Revenue Summary ...................................................................................................................................................... 62 General Fund Budget Prep Worksheet Revenues ....................................................................................................... 64 General Fund Budget Prep Worksheet Expenses........................................................................................................ 66 General Fund Revenue Estimates Graph.....................................................................................................................72 General Fund Revenue Trend Graph ...........................................................................................................................73 General Fund Expenditures Estimates Graph.............................................................................................................. 74 General Fund Expenditure Summary........................................................................................................................... 75 Individual Departments:..................................................................................................................................................

City Council.................................................................................................................................................... 76 City Attorney ................................................................................................................................................. 77 Non-Departmental ........................................................................................................................................ 78 City Manager................................................................................................................................................. 79 City Clerk .......................................................................................................................................................80 Finance .......................................................................................................................................................... 81 Administrative Services................................................................................................................................. 82 Planning & Building ....................................................................................................................................... 83 Community Services...................................................................................................................................... 84 Police ............................................................................................................................................................. 85 Public Works Administration......................................................................................................................... 86 Landscape Maintenance ............................................................................................................................... 87 Building & Facility Maintenance.................................................................................................................... 88 Vehicle Maintenance..................................................................................................................................... 89 Downtown Business Improvement District...................................................................................................90 Business Park Sign ......................................................................................................................................... 91 Fiber Optic Loan ............................................................................................................................................ 92

SPECIAL REVENUE FUNDS
Summary of Special Revenue Funds............................................................................................................................ 93 Special Revenue Funds Budget Prep Worksheets Revenues....................................................................................... 94 Special Revenue Funds Budget Prep Worksheets Expenses ....................................................................................... 95 Gas Tax Fund................................................................................................................................................................ 97 Local Transportation Fund Article 3 ............................................................................................................................ 98 Local Transportation Fund Article 8 ............................................................................................................................ 99 Measure C Fund.........................................................................................................................................................100 Summary of Special Revenue - Public Safety Funds..................................................................................................101 Special Revenue - Public Safety Fund Budget Prep Worksheets Revenues...............................................................102 Special Revenue - Public Safety Fund Budget Prep Worksheets Expenses ...............................................................103 Measure E Public Safety Tax......................................................................................................................................105

DEVELOPMENT IMPACT FEES
Development Impact Fee Funds Summary................................................................................................................106 Development Impact Fee Funds Budget Prep Worksheets Revenues ......................................................................107 Development Impact Fee Funds Budget Prep Worksheets Expenses.......................................................................109 Development Impact Fee – Special Recreation ........................................................................................................ 111 Development Impact Fee – Traffic ........................................................................................................................... 112 Development Impact Fee – Water Facilities..............................................................................................................113 Development Impact Fee – Public Safety .................................................................................................................114 Development Impact Fee – General Government..................................................................................................... 115 Sewer Connection Fees .............................................................................................................................................116 Storm Drain Fees .......................................................................................................................................................117 Parks & Recreation - Neighborhood.......................................................................................................................... 118 Parks & Recreation – Community .............................................................................................................................119 Capital Project Traffic Impact Zone ........................................................................................................................... 120 Equipment Replacement Reserve ............................................................................................................................. 121

ENTERPRISE FUNDS
Summary of Enterprise Funds ................................................................................................................................... 122 Enterprise Funds Budget Prep Worksheets Revenues ..............................................................................................123 Enterprise Funds Budget Prep Worksheets Expenses...............................................................................................124 Water System ............................................................................................................................................................127 Solid Waste................................................................................................................................................................128 Fire/Ambulance ......................................................................................................................................................... 129

RECREATION
Summary of Recreation Funds................................................................................................................................... 129 Recreation Funds Budget Prep Worksheets Revenues ............................................................................................. 131 Recreation Funds Budget Prep Worksheets Expenses.............................................................................................. 132 Crandell Swim Complex .............................................................................................................................................134 Senior Center.............................................................................................................................................................135

GRANT FUNDS
Summary of Grants and Federal Projects Funds ....................................................................................................... 136 Grants & Federal Project Funds Prep Worksheet Revenues ..................................................................................... 137 Grants & Federal Project Funds Prep Worksheet Expenses ..................................................................................... 140 Community Development Block Grant Park.............................................................................................................. 143 Park Improvement Grants ........................................................................................................................................ 144 Transient Oriented Development (TOD) Grant ......................................................................................................... 145 COPS - SLESF .............................................................................................................................................................. 146 American Rescue Plan (ARPA) ...................................................................................................................................147 ACT Task Force Grant.................................................................................................................................................148 Prop 56 – Tobacco Enforcement Grant ..................................................................................................................... 149 School Resource Officer Grant – Kingsburg Joint Union High School........................................................................ 150 School Resource Officer Grant – Kingsburg Elementary Charter School District ...................................................... 151 Madsen Avenue Recon – Stroud to Sierra................................................................................................................. 152 Bethel/Sierra Roundabout......................................................................................................................................... 153 Mehlert Ave Reconstruction......................................................................................................................................154

FINANCE AUTHORITY
Debt Service Overview ..............................................................................................................................................155 Summary of Finance Authority Funds .......................................................................................................................157 Finance Authority Funds Budget Prep Worksheets Revenues ..................................................................................158 Finance Authority Funds Budget Prep Worksheets Expenses ..................................................................................159 Finance Authority Graph ........................................................................................................................................... 160 Assessment District Fund – Budget Prep Worksheets Revenues..............................................................................161 Assessment District Fund – Budget Prep Worksheets Expenses............................................................................... 162 Landscape & Lighting 93-01.......................................................................................................................................164 CFD Tract 6151 - Monarch.........................................................................................................................................165 CFD Tract 6122 – Kings Estates ................................................................................................................................. 166 CFD Tract 6242 – Kings Estates..................................................................................................................................167 CFD Tract 6167 – Kings Estates ................................................................................................................................. 168 CFD Tract 16-002 – Tulare County ............................................................................................................................169 CFD Tract 6306 – Fresno Co. Summerlyn .................................................................................................................. 170

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Budget Summary ................................................................................................................... 171 Capital Improvement Funds Projects ........................................................................................................................174 Capital Improvement Project Impact on Operating Budgets ....................................................................................175

RISK MANAGEMENT
Internal Service Funds Budget Prep Worksheets Revenues ..................................................................................... 176 Internal Service Funds Budget Prep Worksheets Expenses....................................................................................... 177 Risk Management Fund Graph .................................................................................................................................. 178 CalPERS UAL Fund Graph...........................................................................................................................................179 Economic Stabilization Fund ..................................................................................................................................... 180 Equipment Reserve Fund........................................................................................................................................... 181 Forgivable Loan Program Fund..................................................................................................................................182 City Financial, Monetary and Budgetary Policies .................................................................................................... 183 Glossary ....................................................................................................................................................................209 Resolution ................................................................................................................................................................. 216 ?Î
Fresno County
?Î Tulare County

SAGINAW AVE

EIGHTEENTH AVE

SIERRA ST

BETHEL AVE

TENTH AVE

SIXTH AVE

MEHLERT ST

CONEJO AVE

MAGNOLIA
AVE

MADSEN AVE

ACADEMY AVE

DRAPER ST

TWELFTH AVE

NEVADA ST

KAMM AVE

MOUNTAIN VIEW AVE

CLARKSON AVE

TWENTIETH AVE

GOLDEN STATE BLVD

VAN HORN AVE

VENTURA ST

TULARE ST

MENDOCINO AVE

STROUD AVE NELSON AVE

DEL REY AVE
RAFER

JOHNSON DR

SAGINAW AVE

AMBER AVE

SWANSON AVE

INDIANOLA AVE

CARUTHERS AVE

BETHEL AVE

MADSEN AVE

STROUD ST

KAMM AVE

KLEPPER ST
0 0.25 0.5
Miles
General Plan Land Use
Low Density Residential
Medium Density Residential
High Density Residential
CH-Highway Commercial
Central Commercial
Professional Office - High Density
Light Industrial
Heavy Industrial
Semi Public
Agriculture
Open Space
Urban Reserve
Boundaries
City Limit
Sphere of Influence
General Plan Land Use Map
City of Kingsburg
6/2/2025 G:\Kingsburg_City of - 1345\134524003-OnGoing GIS Services\400 GIS\Map\Kingsburg_2025_Tasks\Kingsburg_2025_Tasks.aprx o Prepared By
As of June 2025
2025-2026 City of Kingsburg Leadership Group

ELECTED OFFICIALS
Vince Palomar
Mayor Pro-Tem
District 5
Brandon Pursell
Mayor
District 3
Laura North
Council Member
District 2
Staci Smith
Council Member
District 4
David M. Silva
Council Member
District 1

LARGE MANAGEMENT TEAM
Alexander J. Henderson
Christina Windover
Abigail Palsgaard
Alma Colado
Daniel Galvez
Adam Castaneda
Holly Owen
Neil Dadian
Rodnie Roberts
City Manager
Assistant City Manager/Director of Administrative
Services
City Clerk
Finance Director
Director of Public Works
Director of Community Services
Community Development Director
Police Chief
Fire Chief
PROFESSIONAL SERVICES: CONSULTANTS
Michael Noland
David Peters
Jolene Polyack
City Attorney- Kahn, Soares & Conway, LLP
City Engineer- Peters Engineering
Economic Development CoordinatorPolyack Marketing
Fire Chief
Rodnie Roberts
Finance Director
Alma Colado
Public Works Director
Daniel Galvez
Organizational Chart of
The City of
Kingsburg
California
Citizens of Kingsburg
City Council
Mayor
Brandon Pursell
Pro-Tem
Vince Palomar
Council Members
Laura North
Staci Smith
David M. Silva
Local Elections Official
Local Legislation Official
Licensing
Records Managment
City Manager
Alexander Henderson
Fire Response
EMS Community
Risk
Reduction Rescue Services
Human Resources
Administration Risk Management
Assistant City Manager &
Director of Administrative
Services
Christina Windover
Consultant Services Provided By Peters Engineering Group (Engineer); Kahn, Soares & Conway, LLP (City Attorney); Jolene Polyack (Economic Development) Police Chief
Neil Dadian
Patrol
Investigations
Traffic
Records Property/Evidence
Accounting
Budgeting
Utility Billing
Financials
Payroll
Facilities
Fleet & Street
Maintenance Park & Landscape
Maintenance
Water System
Community Services
Director
Adam Castaneda
Parks
Pool
Senior Services
Community Events
Community Development
Director
Holly Owen
City Planning Building
Permits Building
Inspections
Code Enforcement
City Clerk
Abigail Palsgaard
City Attorney
Michael Noland
Persons per Household 2.81
Median Housing Value $356,900
Total Households 4,445
Median Household Income $82,562
High School Graduate or higher 85.10%
Bachelor's or higher 19.80%
Kingsburg at a Glance
Household Information
Education (25 Years Old +)
52% 48%
Ethnic Makeup
Hispanic or
Latino
Non Hispanic
or Latino
24%
56%
20%
Population by Age
0-18 19-64 65+
Source: 2020 U.S. Census Bureau; City of Kingsburg Economic Overview; CA Department of Finance

47.30%

0.6%

0.5%

7.2%

43.2%
White
African American
Native American
Asian/Pacific Islander
Hispanic or Latino

RACIAL MAKEUP
22%
16%
16%
39%
7%
Household Income
Percentage
$0 to $25k
$25 to $50k
$50 to $75k
$75k to $200k
$200k or more
Total Area: 3.72 sq. miles
Elevation: 302 ft.

Density: 3,330.6/sq. mile
88 1,504
3,093
5,115
9,199
11,899 11,972 12,338 12,400 12,545 12,879 12,533 12,506 12,865 13,167 13,285 0 2000
4000
6000
8000
10000
12000
14000
1880 1940 1960 1980 2000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Population by Year
A Kingsburg Tradition
The City of Kingsburg celebrates its heritage, history and our nation in annual festivals throughout the year. Every April, the City celebrates an Annual Car Show that brings classic cars and trucks to Downtown.

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

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

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

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

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

Letter from the City Manager
June 18, 2025
To the Honorable Mayor Brandon Pursell Jr., Members of City Council, and Residents of Kingsburg:

In accordance with Section 2.08.090(G) of the City Charter, it is my pleasure to submit the 2025- 2026 $29,861,766 All-Funds budget for your consideration. The budget presents in summary form the revenues and expenditures from each of the City’s funds.

The annual budget serves as the blueprint for policy decisions and is a direct corollary to the City’s strategic initiatives, adopted by City Council. The City of Kingsburg’s Budget and Financial Management Policies and the Government Finance Officers Association (GFOA) “Best Practices” are the framework for the City’s fiscal policies and the FY2025 Adopted Budget. The budget has been prepared within the framework of City Council’s General Fund unencumbered reserve policy (relative to annual operating expenditures), as identified in our Financial Policy. The Public Hearing for the FY2026 Adopted Budget (Budget Resolution) occurred at the June 18, 2025, regular City Council meeting. The city’s budget document has been recognized by the GFOA with the Distinguished Budget Award 18 total times, including the last ten years.

The Council recently updated the City’s 5-year strategic plan, helping to chart the course for the near future, and continue to build upon the foundation and history that has helped Kingsburg persevere for over 100 years.

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

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

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

The FY26 budget process has been guided by these strategic principles and meets our commitment to a high level of service, our cultural history, and coincides with the financial parameters set by the City Council. The budget is the most important document that the City creates on an annual basis. 2025-2026 Strategic Priorities
Our efforts and budget are driven by all our Strategic Goals, which are a reflection of each, with highlights included below.

Preserve the Kingsburg Experience
Thoughtful Growth
Perhaps the topic most discussed in Kingsburg is the pace of growth. More and more, we embrace the heritage and thoughtful nature which Kingsburg has developed. City leaders have consistently chosen quality over quantity when it comes to growth. Be it new housing or commercial development, Kingsburg has maintained its charm, heritage and core values by requiring high development standards and ensuring community input and desire is central to our decision making.

The City remains committed to thoughtful, sustainable development that enhances the character of our community. Whether residential or commercial, new projects are carefully reviewed to ensure they align with our vision for a vibrant, well-planned city. The City Council plays a central role in upholding the community’s expectations, thoughtfully evaluating proposals to maintain the high standards our residents value—preserving quality of life, promoting economic vitality, and ensuring responsible use of resources for generations to come.

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

Council authorized the update of the city’s General Plan as part of the FY24 budget, and the effort kicked-off in early 2024. The effort, which includes updates to new State mandated elements, has also included significant community outreach via public surveys, festival participation and regular workshops. The project is set for completion in the first half of FY26.

Financial Stability
Rate Study Implementation & Review
The Council has been steadfast in their direction regarding costs for services and the impact it has on residents and businesses. Two of our Enterprise Funds, Solid Waste and Water, are fee-driven services that require review of operations and capital expenditures to ensure we are appropriately billing to fund costs for service. In California, rate changes require a Prop. 218 protest ballot procedure. In 2022, the Council completed a rate study for Solid Waste services as the fund was operating at a deficit. Subsequent rate changes have altered the fund’s performance, and it has operated sustainably since.

In FY25, the Council completed a rate study for the water enterprise fund. Water rates, which were last increased in 2019, were no longer covering the costs for operations, maintenance and capital costs. Rate adjustments, set to take place on July 1, 2026, and each subsequent year thereafter (for five years), will help ensure the fund remains solvent and we can continue to provide safe, clean and fresh water to Kingsburg residents and businesses.

For FY26, the city will undertake another rate and nexus study – for development impact fees (DIF).

California now requires that DIF be reviewed and substantiated by a rate study at least every eight years.

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

Kingsburg has seen continued investment through public/private partnerships, especially through our robust incentive programs. Eligible projects, from existing businesses to new; can participate in nine different programs, including sales tax rebates, façade improvement grants, forgivable loans and more. In FY25, the city provided a $300,000 forgivable loan to help offset regulatory development costs for the former Bank of America building. This historically significant building in Downtown Kingsburg was left vacant after Bank of America ceased operations in 2018. Gold Standard Mortgage, a locally owned company, purchased and remodeled the building. The once vacant third floor was restored, and the first and second levels were completed in early 2025, bringing new life and commercial activity to an iconic Kingsburg building.

Community Engagement
Parks Master Plan
The City is in the process of updating its Parks Master Plan to guide future improvements, enhancements, and expansion of recreational spaces throughout the community. Public input is a vital part of this process, as the City values the voices of residents in shaping park priorities and ensuring that the plan reflects the needs and desires of those who use these spaces most. Parks and open spaces play a crucial role in community well-being, supporting physical health, providing gathering places for families and neighbors, and enhancing the overall quality of life for all ages.

The Master Plan update began in earnest in late FY25, through a partnership with Fresno State University. The city expects to complete the update in early 2026.

Community Safety
Measure E Now and Future
In 2018, Kingsburg voters passed Measure E, a 1% transaction and use tax the supports public safety (Police & Fire). Initially, conservative estimates forecasted that Measure E would generate ~$1,000,000 annually. Fortunately, receipts have exceeded those estimates by more than double since the first full year. For FY25, revenues are expected to be ~$2.6mm. Since inception, the City has received over ~$14mm in cash receipts. The impact Measure E has had on our Police and Fire Departments is significant. Consistent with the Measure’s initial intent, Measure E revenue has been used solely for activities related to public safety, including 15 new positions, capital equipment and projects, training and more.

Given the importance of the Measure, the Council has begun discussing the renewal effort and is planning to bring the item to Kingsburg voters during the Primary Election on June 2, 2026.

Beginning in July, the city will undertake several procedural steps to place the measure on the ballot and will engage in community outreach leading up to the election. As such, the FY26 includes planned expenditures related to the renewal.

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

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

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

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

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

CALIFORNI A

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

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

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

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

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

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

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

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

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

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

Community Safety
Safety
City of Kingsburg
Goals and Performance Measures
Preserve the Kingsburg Experience
Performance Measures 2020 2021 2022 2023 2024 2025 Goal Average number of days to issue a permit (21 day turnaround) 21 21 10 10 10 10 Total permits issued - commercial 7 7 38 39 53 39
Total permits issued - residential 495 798 250 377 450 377 New construction housing permits 14 85 70 32 55 32
Solar permits issued 127 216 267 97 97 97
Pool classes offered 6 6 6 * 6 6
Number of pool participants 2500 3000 2750 * 3000 2750
Number of pool/park rentals 103 251 295 * 312 300
Park space acres 21.79 22.16 22.16 22.16 22.16 23
Financial Stability
Performance Measures 2020 2021 2022 2023 2024 2025 Goal Audit completed with no reportable conditions Yes Yes Yes Yes Yes Yes Receipt of GFOA Distinguished Budget Award Yes Yes Yes Yes Yes Yes Measure E $ Collected - Annually $2,316,997 $2,767,328 $265,354 $2,868,000 $2,727,688 $2,868,000 Number of new hires onboarded 34 42 23 26 22 15
Employee turnover - except seasonal separations/retirements 4 6 7 6 6 0 Number of worker's compensation claims (medical treatment sought) 31 34 13 9 14 0 Number of employee sick hours used 4617 4919 5083 5696.5 7,018.25 5000 Number of claims filed against the city- approved 3 1 0 0 0 0 Number of claims filed against the city- denied 6 9 7 5 11 0 CalPERS UAL contributions $ 641,208 $ 676,866 $ 714,536 $ 608,823 $ 742,412 $ 608,823 Grant funding $ 521,853 $ 3,493,777 $ 1,664,789 $ 3,050,335 $ 2,459,794 $ 3,050,335 Support Businesses
Performance Measures 2020 2021 2022 2023 2024 2025 Goal Upper Floor Improvement Program 0 0 0 0 $100,000 0
Façade Alley Program Funding $48,200.00 $23,450.00 $25,969.00 $20,000.00 $12,477.50 $30,000.00 Micro-grant Program reimbursements $8,663 $0 $0 $0 $15,000 $0 Forgivable loan program fund $0 $0 $60,000 $139,966 $250,000 $300,000 New business licenses issued 145 161 135 135 212 N/A
New brick and mortar businesses opened 17 29 16 30 26 N/A Number of business licenses renewed 891 1089 1064 1064 1081 1064 Number of Downtown Business Improvement District meetings 14 15 12 14 15 $12 Informational booth at community event(s) Yes Yes Yes Yes Yes Yes Community Engagement
Performance Measures 2020 2021 2022 2023 2024 2025 Goal Number of social media pages archived 12 12 12 12 12 10 Number of Carrier subscribers 2479 2888 3200 3547 3865 3980.95 Carrier open rates 45 51 60 55% 63% 100
Number of Facebook followers 3345 3800 4100 4850 5055 5206.65 Number of Instagram followers 1617 1840 2130 2419 2643 2722.29 Number of X/Twitter followers 441 499 519 529 526 541.78 How am I doing survey - Excellent/Good reviews (as a %) 97% 80% 90% 93% 93% 100 Number of public meetings 67 66 50 66 74 66
City Council meetings 24 24 26 22 22 22
Planning Commission meetings 12 6 6 7 12 12
Finance Committee meetings 5 6 11 11 12 12
Community Services meetings 5 5 6 6 12 12
Community Safety
Performance Measures 2020 2021 2022 2023 2024 2025 Goal Number of dog licenses issued 174 178 10 90 73 178
Number of BSFE Inspections 49 40 52 65 65 65
Number of playground inspections per year 1 1 1 1 1 1
Number of pool inspections per year 1 2 2 2 2 2
Number of Fire Calls 353 78 61 90 576 61
Number of EMS Calls 2408 2379 2521 2500 2432 2379
Fire/EMS Training Hours 10500 12000 11478 11500 5275 11500 Code Enforcement Complaints - submitted 132 208 171 655 722 655 Code Enforcement Complaints - closed 111 157 198 596 715 655 Percent of complaints - closed (+100% = closed cases from prior year) 84% 75% 116% 91% 99% 100% Public Works Requests/Violations 83 93 101 171 168 100
Dogs Transported to Selma by Public Works staff 102 67 81 101 24 100 Commercial Water Service Connections 258 261 260 262 262 262 Residential Water Service Connections 3463 3505 3634 3746 3799 3746 Residential Multi-family Water Service Connections 155 193 157 76 76 76 Water Consumption Reduction (average since 2013) 26 22 23 25 28 30 Vehicles maintained 61 48 65 65 66 65
Arrests 165 286 310 414 353 N/A
Part 1 Crimes 185 260 294 229 200 N/A
Part 1 Crimes Cleared 28% 27% 34% 33% 35% 40%
Priority Calls for Service - Average Response Time 5.1 5.1 5.17 4.71 5.3 5 Speed Trailer - Days Deployed 174 156 26 44 73 180
Traffic Enforcement Hours 178 801 1880 1383 1372 1880
Police Initiated Calls for Service 2883 3230 4279 6374 7609 50% Citizen Initiated Calls for Service 5716 5923 6494 6735 6135 50% * Pool season for the 23/24 fiscal year ends on June 30, 2024. We will have incomplete data until July 1, 2024 ** GFOA and Audit awards are not available for the current fiscal year. We anticipate receiving notice of awards in early 2025 City of Kingsburg
Preserve the Kingsburg Experience
Strategic Plan - Department Goals FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Administration
Adhere to the Community's adopted growth management ordinance   Promote & preserve the Swedish theme as outlined in the downtown revitalization plan
 
Invest in all city personnel through leadership development, job training, and providing the resources necessary to perform their job  
Examine financing alternatives to support construction of a new municipal facility
 
Maintain positive working relationships with representatives of the community organizations, state/local agencies, and the public  
Community Development
Update the General Plan by the end of 2026 In Progress In Progress Target Completion Ensure property standards are enforced to ensure property values are protected
 
Adopt objective design standards-multi-family residential Q1 - Target Completion  Planning and City Engineer work on North Specific Planning map to commence by the end of 2023 Target Completion 
Community Services
Update and preserve two parks/landmarks as identified by the CSC -  Target Completion Promote and support community events  
Complete renovations to the Senior Center to provide a resource filled gathering place for our aging population In Progress In Progress Support community and cultural events by working with our community to problem solve issues to ensure successful events
 
Enhance public spaces*  
Finance
Implement 3 sustainability initiatives - eco-friendly - - Target Completion Fire
Complete the Fire Community Risk Assessment/Standard of Cover Target Completion  City of Kingsburg
Financial Stability
Strategic Plan - Long-term Department Goals FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Administration
Maintain Unfunded Accrual Liability Fund to offset volatility of city contributions dependent upon CalPERS return on investments  
Implement energy-efficient practices and technologies in municipal facilities, operations, and maintenance to reduce energy consumption and greenhouse gas emissions   Actively seek grant funding for organizational capacity, increased services, and long-range planning needs  
City Clerk
Keep business licenses up to date, to support services including the BID   Community Services
Identify three new revenue sources for the CSD to generate $250k In Progress In Progress Target Completion
Finance
Achieve annual budget surplus of at least 5%  
Examine Finance Department goals, objectives, policies, procedures for best practices  
Maintain administrative and financial internal control to ensure audit compliance and remove fraud risk  
Fire
Increase revenue by 5% annually from additional diverse streams by offering unique, forprofit training, establishing a fee for Community Risk Reduction, and increasing returns from operational resource deployment to CA Wildland incidents Cost neutral
training
implemented
In Progress
Increase ambulance enterprise revenue streams by 10% by the end of FY 2024 through increased efficiency in operations, best utilization of part-time Firefighter EMT and BLS unit utilization, and ambulance fee adjustments.

PP-FEMT
Program
will generate
additional
revenue
Successfully utilize grant writers to obtain supporting grants for needed fire and ambulance equipment and apparatus annually  
Public Works
Invest in solar at city facilities and water wells to offset rising utility rates In Progress In Progress Prioritize preventative maintenance to extend the life of assets to minimize emergency repair and replacements In Progress In Progress City of Kingsburg
Support Businesses
Strategic Plan - Long-term Department Goals FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Administration
Provide support to Business Improvement District to maintain less than 10% vacancy rate in the district  
Continue to fund local business incentives; notify business owners of incentives and provide up-to-date marketing materials  
Establish partnerships with the Chamber, BID, and local businesses for collaboration on special events and local business promotion   Partner with Fresno Economic Development Corporation to aid in business expansion and retention  
Community Development
Staff information booth at community events  
Update Development Impact Fee Nexus Study to ensure we remain market competitive when attracting new commercial development In Progress Target completion Community Services
Partner with the District Chamber of Commerce to provide necessary support for community events  
Fire
14 day turn-around on Fire related Plan Checks beginning FY2024   Provide additional FAQs for Fire related permits, fees, and inspection processes on departmental web page by the end of 2024 In progress In progress Reach 100% of BSFE inspections by the end of FY 2024 In progress In progress Improve ISO Rating from a 2 to a 1 over the next 5-year ISO rating cycle In progress In progress Target completion Police
Police Officers conduct foot patrols and interactions with business owners in the business and commercial areas*  Completed Hosted Conchas with a Cop, Starbuck's Fundraiser for the Special Olympics  Completed City of Kingsburg
Community Engagement
Strategic Plan - Long-term Department Goals FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Administration
Publish the Carrier (E-newsletter) weekly  
Grow the Carrier contacts/subscribers list by 3% annually   Grow the Kingsburg social media contacts/engagement   Provide opportunities for in-person engagement, Coffee with a Cop, LMT/staff volunteer days, Trunk or Treat   Update and maintain city website  
Develop photo library in conjunction with Fresno County and local photography efforts Developing photo library internally
Developing photo
library internally
Continue to be a resource for community members and businesses of new projects and provide pertinent information in various formats  
Promote public/private Kingsburg Fiber optic broadband network as an affordable alternative for all residents and businesses  
Community Development
Provide education opportunities to residents, business owners, and stakeholders on City development standards  
Implement planning and building GovPilot modules by the end of 2023 to improve end user experience   Community Services
Collaborate with local organizations and develop a comprehensive annual calendar of community events and activities in Kingsburg with at least 25 events, including cultural festivals, sports tournaments, and family-oriented activities  Target completion Finance
Ensure communication with customers regarding utilities   Have front-facing staff complete customer service training   Fire
Increase Fire MED subscriber list by 5% annually over the next 3 yers to offset increases in ambulance costs
Raised rates to
increase revenue In Progress
Increase fire prevention outreach by 10% via safety trailer and Community Risk Reduction group at all large community events, all public schools, and by request annually
Target
Q2 2024
Target
Q2 2024
Complete Image Trend software integration into department web page to increase transparency of response times, call types and time on task for department personnel and equipment by the end of FY 2024
In progress Target
Police
All police department staff participate in at least two community engagement opportunities each year In progress In Progress Public Works
Create interactive online maps (GIS) or tools that allow residents to explore infrastructure projects, construction schedules, and maintenace activities in the city Target In Progress Create opportunities for community members to participate in volunteer clean-up events, tree planting, or maintenance activities in partnership with Public Works Adopt a Trail-Park-Walkway  In Progress
Communicate with the public on Public Works projects, plans, and activities through multiple channels, newsletters, and social media  Target completion City of Kingsburg
Community Safety
Strategic Plan - Long-term Department Goals FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Administration - City Manager, ACM, Etc.

Ensure Measure E funds are utilized for public safety efforts as outlined by Kingsburg voters   Organization-wide effort to renw Measure E to protect existing investments and ensure longterm public safety   Community Development
Respond to customer service requests within 2 business days of receiving reports of concern by the public in the Community Development Department  
Fire
Provide emergency response training to 80% of city staff and residents, which includes basic first aid and CPR within the next five years In progress In progress Target Completion Increase free smoke detection installation by 50% or 260 Kingsburg households by the end of FY2024 In progress In progress
Increase safety at fire, rescue and EMS incidents with addition of assigned Safety Officer/Chief Officer on all scenes within 5 minutes by end of FY 2024 No longer applicable - - - - Decrease fire response times in 93631 area code by 5% or 13 seconds by the end of FY 2024 Target Completion In progress Decrease outside agency answering of ALS/paramedic calls in 93631 area code by 25% or 25 calls in FY 2024  In progress
Police
Support the Public Safety Committee through membership coordination and public outreach of their purpose In progess Completed
Take measures to increase the representation of women in all ranks of law enforcement In progess In progress Have detective clearance rates of 60% of all assigned cases In progess 54% Conduct operational audit every year (ex: property & evidence, case clearance, response times, weapons/tools/other critical property inventory)  Not initiated Install security cameras in key areas of Kingsburg parks to deter and monitor suspicious activity within 5 years In progress In progress Target Completion Public Works
Repair and replace pedestrian tripping hazards in the city right-of-way within 90 days of notice, depending upon the severity of the hazard In progess Ongoing Invest in solar lighting at parks, public parking lots, and other public areas Q4 Ensure that public infrastructure, roads, sidewalks, and utilities are well maintained and in good condition to facilitate smooth transportation and access to businesses Ongoing Ongoing Continue to develop and implement disaster preparedness plans to minimize disruptions to businesses during emergencies and support recovery efforts Ongoing Ongoing Complete necessary testing and monitoring of city water to ensure all State and Federal guidelines are met Ongoing Ongoing
Install new water lines in identifited neighborhoods to meet updated fire flow requirements* Ongoing Completed Explore groundwater recharge opportunities to protect groundwater supplies In progess In progress Maintain 24/7 reliable water system operation for the community Ongoing Ongoing *Efficiency testing. Rehab Well 13. Replaced a flow meter. Will replace others. Replacing residential water meters as they breakdown In progess Completed **Draper, 15th, 16th, 17th Completed
Basis of Accounting and Budget
Basis of accounting and budget refers to the concept of recognizing the time a transaction has occurred for the purpose of recording that transaction. Below is a description of the various fund descriptions and the related basis of accounting used for both the budget and the City’s annual financial report.

Governmental Funds:

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

Proprietary Funds and Fiduciary Funds:

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

The City’s fund structure contains the following funds:

1. General Fund

2. Recreation Fund (Senior
Center & Pool)

3. Special Revenue Fund –
Transportation

4. Special Revenue Fund –
Measure E Public Safety

5. Enterprise Fund

6. Development Impact Fees

7. Risk Management/Internal Service Fund

8. Grant Fund

9. Finance Authority

10. Redevelopment Successor Agency

11. Landscape and Lighting District 93-01

12. Community Facilities Districts

13. Economic Stabilization

14. CalPERS UAL

15. Equipment Reserve
Major fund summaries:

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

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

3. Special Revenue Fund – Measure E Public Safety: Kingsburg voters approved a 1% sales and use tax on June 5, 2018. Revenues can only be used for the purpose of public safety related activities (police, fire/EMS & related admin).

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

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

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

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

CITY OF KINGSBURG

PERSONNEL SUMMARY
FISCAL YEAR 2025-26
2023-2024 2024-2025 2025-2026
Proposed
DEPARTMENT POSITION Prior Year Current Year Budget
CITY COUNCIL Mayor Elected 1.00 1.00 1.00
Council Members Elected 4.00 4.00 4.00
Total, City Council 5.00 5.00 5.00
CITY MANAGER City Manager Management Intern
Total, City Manager
Full-time
Part-time

1.00 0.40

1.40 1.00

0.40 1.40

1.00 0.45

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

1.00 1.00
Accountant
Account Clerk III
Full-time
Full-time

1.00 1.00

1.00 1.00

1.00 Account Clerk I Full-time 1.00 1.00 1.00
Payroll Specialist Full-time 1.00 1.00 1.00
Account Clerk II Full-time 2.00 2.00 2.00
Clerical Part-time - - -
Total, Finance 7.00 7.00 7.00
HUMAN RESOURCES Full-time 1.00

0.64 1.00

0.45 1.00

1.00 Director of Administrative Services
Management Assistant
Total, Human Resources 1.61 1.45 2.00
COMMUNITY DEVELOPMENT Community Development Director Full-time 1.00 1.00 1.00 Building Official Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Neighborhood Improvement Officer Part-time 0.71 0.45 0.48 Total, Community Development 3.71 3.45 3.48
COMMUNITY SERVICES Community Services Director Full-time 1.00 1.00 1.00 Lifeguards & Instructors Part-time 2.60 1.69 2.26
Summer/After School Leaders Part-time 3.59 0.00 0.00
Total, Community Services 7.19 2.69 2.26
POLICE Chief Full-time 1.00 1.00 1.00
Administrative Assistant Full-time 1.00 1.00 1.00
Sergeants Full-time 4.00 4.00 5.00
Officers Full-time 18.00 18.00 17.00
Records Supervisor Full-time 1.00 1.00 1.00
Police Services Technician Full-time 2.00 2.00 2.00
Lieutenant Full-time - 1.00 2.00
Total, Police 27.00 28.00 29.00
FIRE & AMBULANCE Full-time 1.00 1.00 1.00
Full-time 3.00 3.00 3.00
Full-time
Full-time

15.00 1.00

15.00 1.00

15.00 1.00
Part-time
Part-time

2.50 1.16 2.16

0.45 Chief
Fire Captain/Paramedics/EMT
Firefighters/Engineers
Administrative Assistant
Reserve Officers/Non-Safety
Account Clerk I
Total, Fire & Ambulance 22.50 21.16 22.61
PUBLIC WORKS Director of Public Works
Superintendent
Full-time
Full-time

1.00 1.00

1.00 1.00

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

3.00 0.00

3.00 0.00

3.00 0.04
Total, P.W. Admin & Engin 10.00 10.00 10.04
SENIOR CENTER Nutrition Coordinator Part-time 1.65 1.45 1.88 Total, Senior Center 1.65 1.45 1.88
TOTAL-ALL DEPARTMENTS Full-time 70.00 72.00 74.00
Total Employees (F.T.E.)* Part-time 12.09 3.91 5.46

86.99 75.91 80.17
GRAND TOTAL Elected 5.00 5.00
* Full time equivalent

91.99 80.91 84.46

1.00 Full-time

5.00 2025-2026 City of Kingsburg Budget Schedule
February 2025
11 Special Finance Committee meeting. Recommend Budget Schedule to City Council. 11 Begin personnel costing worksheets and 2024-2025 year-end revenue projections. 13 2025-2026 Capital Improvement Plan (CIP) documents distributed to department heads from Finance Dept. for review and update.
19 Regular City Council meeting. 2025-2026 budget schedule approved by the City Council. 24 Regular Finance Committee meeting. Possible Recommendations for mid-year 2024-2025 adjustments made to City Council.

March 2025
21 Capital improvement project (CIP) department requests with supporting documentation due to Finance Director for review.
24 Regular Finance Committee meeting.

April 2025
3 Personnel costing worksheets and 2024-2025 revenue projections due from Finance Director.
10 Department Heads complete 2024-2025 year to date and year end revenue and expenditure projections. Department budget requests 2025-2026 due from Department Heads. 14-30 Departmental meetings to discuss individual projections and 2025-2026 operational and CIP requests.
28 Regular Finance Committee meeting.

May 2025
7 Regular City Council meeting. City Council approval of budget guidelines and parameters; review of City Financial Policies. First review and input on 2025-2026 capital improvement projects.
13 Measure E Public Safety Tax Oversight Committee meeting to review 2024-2025 expenditures and 2025-2026 proposed budget. (Final Date TBD by Committee) 21 Regular City Council meeting. City Council review and consideration of special funds (Measure E, CalPERS, Economic Development)
30 Distribution of the City Manager’s 2025-2026 recommended budget.

June 2025
3 Regular City Council meeting (note it is a Tuesday). First reading of City Manager’s recommended budget to the City Council.
18 Regular City Council meeting. Public hearing, final consideration, and approval of 2025- 2026 All-Funds City Budget. Final budget to include organizational goals guided by Strategic Planning initiatives.
* Please note that regular Council meeting dates (1st and 3rd Wednesdays) often include discussion on individual funds, capital improvement, etc.). This is intended to be an outline to help guide discussion but is subject to change.

March 19, 2025
Pension Funding
Contributions
(Employer and
Employee, calc’d by
Actuary)
Interest Earnings
(estimated by
CalPERS – can be
extremely volatile)
What Goes into Employer Contribution Requirements
Contribution Requirements
3 Member
Information
Benefit Provisions
Calculations
Actuarial Assumptions
and Methods
$
qx
Actual Experience
Contribution
Requirements

PERS Investment History
• Financial crisis saw total funded status drop from 101% in FY07 to 61% in FY09.
• January 1, 2013 – Pension Reform (PEPRA) takes effect for all new hires. • Dec 2016 – CalPERS board lowers discount rate to 7.0%, phased in over 3 years. • FY21 – 21.3% ROI triggers automatic discount rate reduction; adds ~$85B in value, funded status jumps ~10%.
• CalPERS Board affirms/lowers discount rate to 6.8%.
• Fund loses 6.1% in FY2022; first loss since Great Recession. • CalPERS reports return of 5.8% in FY23.
• CalPERS reports initial return of 9.3% in FY24.

Preliminary total fund annualized returns for the five-year period ending June 30, 2024, is at 6.6%; the 10-year period at 6.2%; and the 20-year period at 6.7%.

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

Nearly 64% of all CalPERS active members are PEPRA members.

For Kingsburg: 74% of active members across the organization are PEPRA members.

Employer Contributions
Normal Cost
(% of Payroll)
 Normal Cost is percentage of salaries
 Designed to cover current employees cost of future retirement.  Unfunded Actuarial Liability (UAL)
 Market value of plan assets is less than the present value of accrued benefits (i.e. liability).

Total Contribution
UAL Amortization Payment
($ Amount)
Normal Costs (Payroll of Active Employees)
Employee Contributions (Normal Costs):

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

2. Police CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through MOU negotiations. Safety Police normal cost per FY23 valuation is 32.05% of payroll, meaning employees pay ~37% of normal contribution rate (city pays

20.05% or 63%).

3. Fire CLASSIC members are currently paying 12% of their contribution. This is the highest allowed amount without additional concessions through future MOU negotiations. Safety Fire normal cost per FY23 valuation is 32.05% of payroll, meaning employees pay ~37% of normal contribution rate (city pays 20.05% or 63%).

4. Misc. CLASSIC members contribute ~7% of normal cost rate. MISC normal cost per FY23 valuation is ~18.87% of payroll; meaning employees pay ~37% of normal contribution rate (city pays 11.94% or 63%).
- These numbers have been shifting toward more contributions from the employer, the split had been closer to 40/60.

Unfunded Accrued Liability
UAL Annual Payment
o Calculated annually by CalPERS; difference between the accrued liability and asset values.
o Changes each year based upon actuarial factors
• Investment Return
• Mortality Rates
• Number of Retirees
o The primary drivers of UAL are increased life expectancy, investment loss, inflation, retroactive benefit design enhancements, and salary increases. o Mortgage balance with a moving target.
o Annual payments made in July of each year or monthly. Lump sum prepayment saves one month of interest (3.4%).
• Staff evaluated the possibility of making monthly payments and to keep higher balances in city investments (based upon current interest rate returns), and it still is most economical to make a lump sum payment.

For reference, the city’s FY17/18 payment was $428,028 in UAL payments. The FY25/26 payment of $866,241 represents a 102.38% increase in 8 years.

CALPERS UAL
FY 21/22 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 25/26 FY 25/26 Plan Lump Sum ADPs Dec 27, 2021 Lump Sum Lump Sum Lump Sum Payments Lump Sum Savings-lump sum Difference from FY25 Miscellaneous $ 238,928 $ 300,000 $ 192,471 $ 182,144 $ 227,305 $ 278,932 $ 269,906 $ 9,026 $ 42,601 PEPRA Misc. $ 5,385 $ 5,891 $ - $ 3,263 $ 7,456 $ 7,215 $ 241 $ 3,952 Safety Fire $ 119,505 $ 150,000 $ 121,616 $ 119,805 $ 143,126 $ 169,104 $ 163,632 $ 5,472 $ 20,506 PEPRA Safety Fire $ 4,621 $ 5,213 $ - $ 5,199 $ 11,243 $ 10,879 $ 364 $ 5,680 Safety Police $ 298,696 $ 300,000 $ 307,581 $ 306,874 $ 355,538 $ 411,213 $ 397,907 $ 13,306 $ 42,369 PEPRA Safety Police $ 9,731 $ 10,859 $ - $ 7,981 $ 17,261 $ 16,702 $ 559 $ 8,721 Total $ 676,866 $ 750,000 $ 643,631 $ 608,823 $ 742,412 $ 895,209 $ 866,241 $ 28,968 $ 123,829 Steps to Address
Council Policy of 70% of surplus funding to be allocated to the UAL Fund
CalPERS Unfunded Accrued Liability (UAL) Fund (70%)
• Fund will be used to help pay down existing pension
liability. Council can decide to use the fund to help
stabilize future budgets, provide additional payments to lower long-term liability, or to invest in a 115 Trust.

Employee Cost Sharing
• Safety employees pay 12% of their share (9% is normal cost)
• Offsets a portion of employer costs
• Provides internal equity between bargaining groups of overall contribution percentages (CLASSIC)
Prepay UAL in July each year (lump sum)
• ~$25k savings in FY25
• ~$29K savings in FY26
Steps to Address
Additional Discretionary Payments – similar to making an additional mortgage payment on your home
Made Additional Discretionary Payment (ADP) for UAL:
• $850,000 in Oct. 2019
• $750,000 in Dec. 2021
Payments made from UAL waterfall account.
Payment made to long-term plans (largest savings)
$1.6M total ADPs provides estimated interest savings totaling $1.8M (including payments) over the life of required payments.
16 Next Steps…
• Await Updated June 30, 2024, Actuarial Documents (Aug. 2025). Once finalized, fiscal year performance returns are used to set contribution levels for the State of California and school districts in the 2025-26 fiscal year and for contracting counties, cities, and special districts in the 2026-27 fiscal year. • Continue to monitor CalPERS returns.
• CalPERS FY 2023-24 estimated 9.3% total fund annual investment rate of return.
• Continue to examine and potentially utilize ADPs and fund savings to offset rising contributions to avoid alterations to existing services/staffing levels.

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 4,217,166 7,573,323 7,378,789 - 194,000 7,572,789 4,217,700 0.01%

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 2,898,344 - 225,000 3,123,344 161,351 -56.33% TOTAL, SPECIAL REVENUE 2,750,854 4,727,093 3,940,367 - 1,173,707 5,114,074 2,363,873 -14.07%

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 698,881 513,763 513,765 - - 513,765 698,879 0.00% GRAND TOTAL $ 26,384,695 $ 28,646,763 $ 26,910,194 465,710$ $ 2,485,862 $ 29,861,766 $ 25,169,692 -4.60%

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 001 140,000 Senior Center Fund 022 140,000 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 15,000 SRO Fund 110 15,000
Measure E Fund 106 15,000 SRO Fund 111 15,000
CalPERS UAL Fund 502 91,800 Ambulance Fund 320 91,800
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 77,065 General Fund-Police 001 77,065
CFD Fund 760 52,860 General Fund-PW 001 52,860
CFD Fund 760 25,689 General Fund-Admin 001 25,689
CFD Fund 760 77,065 Ambulance Fund 320 77,065
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 1,649,337 1,649,337
Total Transfers Out $ 2,157,279 Total Transfers In $ 2,157,279

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 4,217,166 (180,880) (335,573) 3,700,714 Revenues:

Taxes 5,929,236 5,929,236
Licenses, Permits and Fees 675,200 675,200
Fines and Penalties 6,000 6,000
Use of Money and Property 175,380 175,380
Intergovernmental 14,400 14,400
Charges for Services 25,430 59,000 73,000 157,430
JPA Reimbursements 105,000 105,000
Other Revenue 100,375 20,000 120,375
Transfer in from General Fund 140,000 140,000 280,000
Transfer in from Other Funds 647,303 647,303
Total Revenues 7,573,323 304,000 233,000 8,110,323
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 194,000 37,000 231,000
Transfers Out 755,000 755,000
Total Expenses 7,572,789 300,313 232,603 8,105,704
Projected Net Result 534 3,687 397 4,619
Projected Fund Balance, June 30, 2026 4,217,700 (177,192) (335,175) 3,705,332

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 $ 5,929,236 5.22% Licenses, Permits and Fees $ 1,374,760 $ 1,018,570 $ 866,486 $ 597,750 $ 1,147,257 $ 675,200 12.96% 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 $ 305,130 $ 175,380 182.17% 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 $ 100,375 35.64% Transfer in from Other Funds $ 358,184 $ 3,292,476 $ 560,802 $ 532,418 $ 548,217 $ 647,303 21.58% TOTAL REVENUES $ 7,363,205 $ 10,059,338 $ 7,804,765 $ 6,985,103 $ 8,023,776 $ 7,573,323 7.77%

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 $ 219,060 $ 194,000 6.89% 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 $ 7,470,650 $ 7,572,789 8.61% Net Revenue/(Expenditures) $ (142,901) $ 2,639,573 $ (218,645) $ 12,895 $ 553,126 $ 534 -95.86% Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (142,901) $ 2,639,573 $ (218,645) $ 12,895 $ 553,126 $ 534 Beginning Fund Balance July 1 $ 2,958,857 $ 1,983,518 $ 3,882,686 $ 3,664,040 $ 3,664,040 $ 4,217,166 15.10% 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 $ 4,217,166 $ 4,217,700 14.71% 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%
1% 9%0% 1% REVENUES
Taxes
Licenses, Permits and Fees
Fines and Penalties
Use of Money and Property
Intergovernmental
Charges for Services
Transfer in from Other Funds
Other Revenue
$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 1,601,310 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 1,603,625 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 234,654 223,919 222,592 211,000 266,970 216,000 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 -
Business Park Sign - - - - 160,000 62,000
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 46,175

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

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2025/26
2021/22 2022/23 2023/24 2024/25 2024/25 2025/26

GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED

CITY OF KINGSBURG

REVENUE SUMMARY
FOR FISCAL YEAR 2025/26
Transfer In from LLMD & CFD - 330,968 167,738 218,072 316,375 246,475 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 $ 8,023,776 $ 7,573,323 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 $ 1,513,285 6.38% 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 $ 1,603,625 6.27% 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 $ 184,000 2.22% 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 $ 123,668 $ 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 $ 8,023,776 $ 7,573,323 8.42% Revenues $ 7,363,205 $ 10,059,338 $ 7,804,765 $ 6,985,103 $ 8,023,776 $ 7,573,323 8.42% Expenses $ 7,506,105 $ 7,419,765 $ 8,023,410 $ 6,972,208 $ 7,470,650 $ 7,572,789 8.61% $ (142,901) $ 2,639,573 $ (218,645) $ 12,895 $ 553,126 $ 534 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 $ 40,000 $ 20,000 66.67% 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 $ 111,961 $ 84,000 3.07% 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 $ 1,185,106 $ 966,529 4.81% 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% 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% 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
001-3800-549-5261 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% 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% 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 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 $ 219,060 $ 194,000 6.89% 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 $ 7,470,650 $ 7,572,789 8.61% 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,
20%
Sales Tax, 19%
Transfers In,
7% Charges for
Services, 1%
Motor Vehicle
In-Lieu, 20%
Other Taxes,
13%
Other
Revenue, 6%
Licenses
Permits &
Fees, 14%
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

8.92%
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 $8,023,776 $7,573,323

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 84,000 475,000 966,529 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 $ 194,000 $ 755,000 $ 7,612,964 2024-25 FUND TOTAL (ESTIMATED) 31.89 $ 4,620,649 $ 1,936,090 $ 46,851 $ 219,060 $ 648,000 $ 7,470,650 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 Change

EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 53,115 $ 80,007 $ 114,396 $ 95,000 $ 95,000 $ 95,000 0.00% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 53,115 $ 80,007 $ 114,396 $ 95,000 $ 95,000 $ 95,000 0.00% $-
$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

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 $ 111,961 $ 84,000 3.07% 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 $ 1,185,106 $ 966,529 4.81% $-
$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 FY26 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%
9%
51%
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 FY26
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
department 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 regular fleet replacement.

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 Change

EXPENDITURES
Wages and Benefits $ 56,496 $ 62,371 $ 67,728 $ 72,779 $ 78,876 $ 77,210 6.09% Maintenance and Operation $ 12,889 $ 16,244 $ 13,247 $ 13,935 $ 9,367 $ 10,641 -23.64% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ 13,988 $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 69,384 $ 78,614 $ 94,963 $ 86,714 $ 88,243 $ 87,851 1.31% 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.

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 the Senior
Center roof.

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 $ - $ - $ - $ - $ 114,757 $ -
T-Mobile $ - $ - $ - $ - $ 44,010 $ -
Starbucks $ - $ - $ - $ - $ - $ -
Chayanne's Steakhouse & Lounge $ - $ - $ - $ - $ 2,000 $ 18,756 TOTAL REVENUES $ - $ - $ - $ - $ 160,767 $ 18,756

EXPENDITURES
Maintenance and Operation $ - $ - $ - $ - $ 93,000 $ 30,000 TOTAL EXPENDITURES $ - $ - $ - $ - $ 93,000 $ 30,000
Net Revenue/(Expenditures) $ - $ - $ - $ - $ 67,767 $ (11,244) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ 67,767 $ (11,244) Beginning Fund Balance July 1 $ - $ - $ - $ - $ - $ 67,767 Ending Fund Balance June 30 $ - $ - $ - $ - $ 67,767 $ 56,523 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
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: The City completed refurbishment of the Business Park sign in FY25. Ongoing expenses include lighting costs and regular maintenance.

Description: The City received the dontation of the existing business park highway commercial sign. The city refurbished and executed sign advertisement leases with tenants.

REVENUES
Lease Payments

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 $400,000 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 FY26, regular maintenance items and a portion of the 2025 streets project works are being funded. 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 - - -
Election Services 25,000 25,000 50,000
Total Capital Oulay 100,000 125,000 225,000
Transfers to Other Funds 30,000 - 30,000
Total Expenses 1,738,209 1,385,135 3,123,344
Net Result (208,092)
Projected Fund Balance, June 30, 2026 $161,350 161,350
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
($208,092)
$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 $ 3,123,344 0.84% $ 492,233 $ (768,318) $ (668,057) $ (64,683) $ (51,358) $ (208,092) 221.71%

CITY OF KINGSBURG

SPECIAL REVENUE-PUBLIC SAFETY 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

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 $ 30,000 TOTAL, POLICE EXP $ 1,152,653 $ 2,198,362 $ 2,225,361 $ 1,887,751 $ 1,708,834 $ 1,738,209 -7.92%

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 $ - $ - $ -

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
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 $ 3,123,344 0.84% 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 $ 3,123,344 0.84% $ 492,233 $ (768,318) $ (668,057) $ (64,683) $ (51,358) $ (208,092) 221.71%

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 $ 30,000 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 $ 1,738,209 -7.92%

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 $ 3,123,344 0.84% Net Revenue/(Expenditures) $ 492,233 $ (768,318) $ (668,057) $ (64,683) $ (51,358) $ (208,092) 221.71% Changes in Fund Balance $ 395 $ (397) $ -
Net Increase/(Decrease) in Fund Balance $ 492,628 $ (768,715) $ (668,057) $ (64,683) $ (51,358) $ (208,092) 221.71% 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 $ 161,350 -54.69% $-
$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
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) 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%

DEVELOPMENT IMPACT FEES - SPECIAL

RECREATION
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 payment to be made as part of a reimbursement agreement for Tract 6421. $-
$10,000
$20,000
$30,000
$40,000
2021-22 2022-23 2023-24 2024-25 2025-26

REVENUE & EXPENSE TREND
Series1 Series2
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

DEVELOPMENT IMPACT FEES - TRAFFIC
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 FY26 are related to Nexus study and the installation of a new roadway, Ave. B.

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%

DEVELOPMENT IMPACT FEES - WATER

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 and new water line installation. .
$-
$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 FY26.

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%

DEVELOPMENT IMPACT FEES - GENERAL

GOVERNMENT
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 and the City Hall Space needs assessment for FY26.
$-
$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 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%

SEWER CONNECTION FEES
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 new sewer utilities FY26. $-
$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 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%

STORM DRAIN FEES
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 new road utilities FY26. $-
$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
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%

PARKS & RECREATION - NEIGHBORHOOD
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: Capital projects will fund the Parks Master Plan update and a portion of the impact fee nexus study. $-
$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 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%

PARKS & RECREATION - COMMUNITY
Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.

Budget Highlights: No planned expenditures in FY26
$(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 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

WATER SYSTEM
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: FY26 will see a rate increase as adopted as part of the Prop 218 process conducted in 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 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

SOLID WASTE
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. FY26 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 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
Senior Center
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: Partnerships with local organizations will help provide breakfast and hot lunches for the Senior Center MF. 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 10,534 155,153 15,000 170,153 - 170,153 170,153 - 10,534 111 ELEMENTARY SRO 7,877 176,361 15,000 191,361 - 191,361 191,361 - 7,877 120 TRI-COUNTY EMT PARAMEDIC - - - - - - - - -
(634,294) 1,459,454 30,000 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 $ - $ - $ - $ - $ - $ -

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
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%

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 $ 155,153 110-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
110-0000-471-0110 FROM MEASURE E $ - $ - $ - $ 25,500 $ 25,500 $ 15,000 TOTAL $ - $ - $ 161,783 $ 161,201 $ 144,988 $ 170,153

ELEMENTARY SRO
111-0000-463-0119 SRO GRANT $ - $ - $ 161,039 $ 144,659 $ 120,651 $ 176,361 111-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
111-0000-471-0110 FROM MEASURE E $ - $ - $ - $ 25,500 $ 25,500 $ 15,000 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 $ 973,299 36.35% TOTAL TRANSFERS IN $ - $ - $ - $ - $ - $ 30,000
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
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
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 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 $ - $ - $ - $ - $ - $ -

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

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% 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
TOTAL WAGES & BENEFITS - - 108,165 140,894 $ 139,081 $ 149,903 6.39% 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: none.
$-
$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 IMPROVEMENT GRANTS
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: None.
$(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 was completed in FY25.
$-
$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.

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

AMERICAN RESCUE PLAN ACT (ARPA)
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. All funds have been encumbered.
$-
$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.

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 $ 155,153 Interest $ - $ - $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ - $ - $ 25,500 $ 15,000 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 $ 176,361 Interest $ - $ - $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ - $ 25,500 $ 25,500 $ 15,000 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: None.
$-
$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
Debt Service Overview
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The total City debt is $8,187,762. and the total estimated actual value of property is $927,938,110. Following are the City's debt service funds.

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

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

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

Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project
On May 14, 2015, the City issued $2,700,000 in lease revenue bonds with interest rates range from 2.0% to 3.5% payable semi-annually. The bonds were to refund $2,685,000 of outstanding Kingsburg Public Financing Authority 2004 Lease Revenue Bonds, Fire Department Facilities. These bonds are payable from fees for ambulance services. The principal payments in amounts from $140,000 to $180,000 are due annually through fiscal year 2034. At June 30, 2025 bonds outstanding amount to $1,440,000.

Annual debt service requirements to maturity for Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project at June 30, 2025 are as follows:

Fiscal Year Ending Principal Interest Total
2025 140,000 44,963 184,963
2026-2030 610,000 135,519 745,519
2031-2034 690,000 49,175 739,175
$1,440,000 $229,657 $ 1 ,669,657
CIEDB Water Loan
On August 31, 2004, the City, as purchaser, entered into an installment sale agreement with the California Infrastructure and Economic Development Bank (CIEDB), as seller, of a water system upgrade. As part of the agreement, CIEDB agreed to design, acquire and construct the project for, and sell the project to, the purchaser. In order to implement these provisions, the CIEDB appointed the City as its agent for the purpose of such design, acquisition and construction. The agreement after the 2011 amendment, in the amount not to exceed $3,147,396, bears interest at 2.98% with semi-annual payments on August 1 and February 1.

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

At June 30, 2025, the loan outstanding amounts to $1,343,391.

Annual debt service requirements for the CIEDB Water Loan at June 30, 2025 are as follows:

Fiscal Year Ending Principal Interest Total
2026 117,293 38,286 155,579
2027-2031 641,023 136,054 777,077
2032-2035 585,075 35,510 620,585
$1,343,391 $209,850 $1,553,241
2023 Equipment Lease-Purchase Agreement-Solar Improvements On October 12, 2023, the City, as purchaser, entered into an installment sale agreement with Flagstar Bank, as seller, of various energy conservation measures, consisting mostly of solar improvements located at wells 13 & 16, the Police Department, and the Public Works Yard. The par amount of the 2023 Lease is $3,274,000. The 2023 Lease produced a total project fund amount of $3,573,134 which includes a City cash contribution of $601,708. The all-in true interest cost is 4.98%. The 2023 Lease begins paying semi-annual interest payments on May 1,2024 and semi-annual principal payments on November 1, 2025.

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

Annual debt service requirements for the 2023 Equipment Lease-Purchase Agreement-Solar Improvements at June 30, 2025 are as follows:

Fiscal Year Ending Principal Interest Total
2026 113,000 154,834 267,834
2027-2031 656,000 686,522 1,342,522
2032-2043 2,505,000 849,508 3,354,508
$3,274,000 $1,690,864 $4,964,864
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
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 $ 703,485 $ 630,606 $ - $ 190,213 $ (85,501) $ 433,970 $ 87,126 $ 244,581 $ (131,108) $ (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 $ 112,700 $ 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 $ 356,034 $ 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 $ 588,947 $ 513,765 38.51% TOTAL, ASSESSMENT FUNDS $ 112,581 $ 533,954 $ 242,019 $ 485,251 $ 703,485 $ 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 $ 703,485 $ 630,606 $ 190,213 $ (85,501) $ 433,970 $ 87,126 $ (131,108) $ (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 services where 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 includes 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 $ 112,700 $ 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 $ 356,034 $ 248,201 Net Revenue/(Expenditures) $ 141,115 $ 198,788 $ 268,922 $ 51,166 $ (117,379) $ (0) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 141,115 $ 198,788 $ 268,922 $ 51,166 $ (117,379) $ (0) Beginning Fund Balance July 1 $ (960) $ 140,155 $ 338,943 $ 607,865 $ 607,865 $ 490,487 Ending Fund Balance June 30 $ 140,155 $ 338,943 $ 607,865 $ 659,031 $ 490,487 $ 490,486 $-
$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: 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
Capital Improvement Plan (CIP) Evaluation
Annually, the City uses a needs-driven approach to develop its initial Capital Improvement Plan (CIP). The proposed organizational process for developing the CIP involves the following steps:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Department Strategic Goal Met Type of Request Item Description Purpose Cost Funding Source All All Planning Building Design/Space Analysis Provide Space Needs Assessment for Municipal Complex $55,000 General Gov. Impact Fees Ambulance Community Safety Equipment Ambulance Equipment Equipment to Outfit Ambulance $30,000 Ambulance Ambulance 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 Funds Council 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 Grant Engineering/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 Fees Engineering/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 E Fire 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 Reserve Police 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
Capital Improvement Projects 2025-2026

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 $ 146,913 $ 135,000 3.85% 505-0000-401-0620 TRANSFER FROM GENERAL FUND $ - $ - $ 428,579 $ - $ - $ - TOTAL, FORGIVABLE LOAN PROGRAM FUND $ - $ 138,305 $ 572,688 $ 130,000 $ 146,913 $ 135,000 3.85% TOTAL, INTERNAL SERVICE FUNDS $ 1,574,896 $ 1,767,943 $1,683,399 $ 1,417,592 $ 3,157,282 $ 1,552,522 9.52% Revenues $ 1,574,896 $ 1,767,943 $1,683,399 $ 1,417,592 $ 3,157,282 $ 1,552,522 9.52% 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) $ 1,284,791 $ (545,300)

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 $ 3,157,282 $ 1,552,522 9.52% 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) $ 1,284,791 $ (545,300)

BUDGET PREPARATION WORKSHEET - EXPENSES

CITY OF KINGSBURG

INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2025/26
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

RISK MANAGEMENT FUND
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: FY26 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 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%

ECONOMIC STABILIZATION FUND
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 to fund certain Capital Improvement Projects. $-
$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 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%

EQUIPMENT RESERVE FUND
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 used for Police and Fire equipment replacements. $-
$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 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 $ 146,913 $ 135,000 Transfer from General Fund $ - $ - $ 428,579 $ - $ -
TOTAL REVENUES $ - $ 138,305 $ 572,688 $ 130,000 $ 146,913 $ 135,000

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) $ (153,087) $ 60,000 Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (75,000) $ 138,305 $ 247,688 $ (170,000) $ (153,087) $ 60,000 Beginning Fund Balance July 1 $ - $ (75,000) $ 63,305 $ 310,993 $ 310,993 $ 157,906 Ending Fund Balance June 30 $ (75,000) $ 63,305 $ 310,993 $ 140,993 $ 157,906 $ 217,906

FORGIVABLE LOAN PROGRAM FUND
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: We anticipate one project in FY26.
$-
$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
1 CITY FINANCIAL, MONETARY, AND BUDGETARY POLICIES
The budget for the City of Kingsburg is a comprehensive guide for the financial decision-making and operational management throughout the fiscal year. The budget is not only a financial plan but also a performance plan to assist in accomplishing the strategic goals set forth by the City Council. This section describes the policies and procedures that govern the preparation and implementation of the City’s budget as well as managing the short and long-term finances and investments of the City.

Approved Budget Guidelines
Each year, the respective subcommittees and City Council approve budget guidelines to provide guidance and assist in the development of the annual budget. The development of the 2018- 2019 budget will also incorporate the plans set forth in the City’s strategic planning process, as well as a comprehensive employee survey. The proposed 2024-25 Budget guidelines are outlined below, and include:

Financials:
• Examine 5 year historical trending in all revenue and expenditure accounts. • Analyze and update financial policies and procedures, • Incorporate policies into 2024-2025 budget. Identify non-dedicated fund balances, and define purpose or recommend usage alternatives.
• Fund long-term future obligations and designated reserve accounts. • Utilize one-time funds received to help pay down debt and purchase deferred capital equipment.
• Examine current and alternative revenue sources that promote long-term financial sustainability.
• Examine adequacy and equity of fees and revenues for services and programs.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

STANDARDS OF CARE & REPORTING
A. Prudence:

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

B. Ethics and Conflicts of Interest:

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

C. Delegation of Authority:

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

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

D. Reporting Requirements:

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

E. Internal Controls:

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

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

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

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

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

1. Deposit Insurance:

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

2. Depository Agreement:

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

B. Preferences for Local Financial Institutions:

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

COLLATERALIZATION
A. Collateral Required:

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

B. Form of Collateral:

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

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

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

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

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

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

D. Substitution of Collateral:

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

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

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

2. Certificates of Deposit.

3. Municipal General Obligations.

4. LAIF.

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

6. Repurchase Agreements.

7. Operating Bank Account.

8. Money Market Funds.

9. Commercial Paper.

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

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

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

B. Securities Firms:

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

C. Diversification:

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

D. Maximum Maturities:

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

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

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

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

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

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

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

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

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

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

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

E. Apply any operational surplus at the end of any fiscal year to the reserve for working capital if necessary to meet policy minimums.

F. Eliminate the budgeted use of fund balance if its use would reduce the available balance below policy minimums.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Justification must be provided for all noncompetitive procurement.

A. The Fixed Assets Account Group shall include general fixed assets, i.e., non-infrastructure assets. Infrastructure assets are assets that are immovable and of value only to the City government, e.g., buildings, sewers, and streets. As a general rule, “capitalized” items maintained within the Fixed Assets Account Group shall have an expected useful life greater than one year and a purchase, donated or assessed value equal to or greater than $10,000. For computer equipment, initial operating software shall be included but subsequent operating software and application software shall be excluded.

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

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

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

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

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

B. Salvage Value – the recording of purchased assets that are expected to be sold at retirement should be recorded with the historical estimated sale value if in excess of $10,000. If sale value is less than $10,000, normal depreciation for the useful life will be used.

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

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

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

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

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

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

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

Ethical Standards

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

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

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

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

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

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

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

General Guidelines

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

2. Purchasing Oversight
o Department heads are responsible for procurement issues in their individual departments. Departments are to insure that the purchase order requisitions are entered prior to purchases, receipts are collected and recorded, and the requisition is put through for payment and will be responsible to respond to questions on the payment or non-payment of the item.

3. Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized and sufficiently documented.

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

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

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

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

1. Purchases under $5,000
Purchases under $5,000 shall be made as follows: