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 17, 2026 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.
Staci Smith, Mayor
Brandon Pursell, Mayor Pro Tem Vince Palomar, 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 17, 2026
Invocation to be given by Pastor John Dostal, Concordia Lutheran, followed by the Pledge of Allegiance led by Mayor Staci Smith.
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 2, 2026, Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
2. Ratify/approve payment of bills listed on the check register for the period May 26, 2026, through June 8, 2026, as prepared by Accounts Payable Clerk Rachelle Resendez.
Sponsor: Finance Department
3. Kingsburg Planning Commission Appointment- Affirm Mayor Smith’s appointment of Rajbir Singh to the Kingsburg Business Improvement District Board to a term that is set to expire November 2027.
Sponsor: City Clerk’s Office
4. Adopt Resolution No. 2026-018 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 2026-2027 Transportation Funding Claim.- Staff Report by Finance Director Alma Colado.
Sponsor: Finance Department
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Agenda June 17, 2026
5. Approve the proposed 07/01/2026 Salary Chart. – Staff Report by Assistant City Manager Christina Windover
Sponsor: Assistant City Manager’s Office
6. Review the proposed project list for FY 2026/27 SB1 and adopt Resolution 2026-019 as presented. - Staff Report by City Engineer Dave Peters
Sponsor- Engineering Department
(To be approved only by Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency)
7. Approval of Kingsburg Redevelopment Successor Agency Minutes - Approve the minutes from the regular meeting held on June 18, 2025 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)
8. Approval of Kingsburg Financing Authority Minutes - Approve the minutes from the regular meeting held on June 18, 2025 as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
REGULAR CALENDAR
9. PUBLIC HEARING—CONSIDER 2026/2027 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. 2026-020- approving the City of Kingsburg 2026/2027 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets.
10. PUBLIC HEARING— LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 93-01- CONSIDER APPROVAL OF ENGINEER'S REPORT AND LEVY AND
COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2026/2027- 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
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 17, 2026
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. 2026-021 ordering the levy and collection of assessments within the City’s Landscaping and Lighting Assessments Districts.
11. Gann Limit Adoption for 2026-2027 Fiscal Year Budget Figures-Staff Report Prepared by Finance Director Alma Colado
(Action only by the City Council)
Sponsor: Finance Department
12. Community Facilities District 2017-01 FY 2026-2027 Levy- Staff Report prepared by City Manager Alexander Henderson
(Action only by the City Council)
Sponsor: City Manager’s Office
13. Purchase and Sale Agreement and Escrow Instructions for APN: 39610216 (1600 Draper St.) - 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
Cancellation of the July 1, 2026 Meeting. Next Regular Meeting will be July 15, 2026
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 2026.
____________________________________
Abigail Palsgaard, City Clerk
Kingsburg City Council
Regular Meeting Minutes
June 2, 2026
Invocation was given by Pastor Marlin Hiett, of Kingsburg Covenant Church, followed by the Pledge of Allegiance led by Mayor Staci Smith.
CALL TO ORDER AND ROLL CALL: Mayor Smith called the regular meeting of the Kingsburg City Council to order at 6:02pm.
COUNCIL MEMBERS PRESENT: David Silva, Vince Palomar, Laura North, Brandon Pursell and Mayor Staci Smith.
COUNCIL MEMBERS ABSENT: None.
APPROVE AGENDA: A motion was made by Councilmember Pursell, seconded by Councilmember North, to approve the agenda, as published. The motion carried by a unanimous voice vote.
PRESENTATIONS AND INFORMATIONAL REPORTS
Fire Personnel Badge Pinning:
Captain Devin Young
Firefighter/Paramedic John Fent
Firefighter/Paramedic Alec Salinas
Part Time Firefighter/Paramedic Andrea Azevedo
Part Time Firefighter/Paramedic Suzette Lugo
Part Time Firefighter/EMT Andrew Molina
Part Time Firefighter/EMT Joseph Hayes
Sponsor: Fire Department
PUBLIC COMMENT: None.
CONSENT CALENDAR: A motion was made by Councilmember Silva, seconded by Councilmember Palomar, 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 20, 2026 Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
2. Ratify/approve payment of bills listed on the check register for the period May 12, 2026, through May 25, 2026, as prepared by Accounts Payable Clerk Rachelle Resendez.
Sponsor: Finance Department
3. Adopt Resolution 2026-016- A Resolution Of The City Council Of The City Of Kingsburg Calling And Giving Notice Of The Holding Of A General Municipal Election To Be Held In Said City On Tuesday November 3, 2026, For The Election Of Certain Officers Of Said City And Requesting The Board Of Supervisors Of The County Of Fresno To Consolidate And Canvass The General Municipal Election To Be Held On November 3, 2026 With The Statewide General Election To Be Held On That Date Pursuant To California Elections Code Section 10400 Et Seq.; To Permit The County Clerk/Registrar Of Voters Of The County Of Fresno To Render Specified Services To The City Of Kingsburg Relating To The Conduct Kingsburg City Council Mintes
June 2, 2026
Of Said General Municipal Election Pursuant To California Elections Code Section 10002; And Authorizing Reimbursement Funds To Pay For Said Services.- Staff Report prepared by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office
4. Approval of School Resource Officer Agreements with Kingsburg Elementary Charter School District and Kingsburg Joint Union High School District- Staff Report prepared by Chief Shaun Stephens
Sponsor: Police Department
5. Approve the Memorandum of Understanding between Kingsburg Joint Unified High School District and the Fire Department for work based learning experience urban/rural firefighting program. - Staff Report prepared by Chief Rodnie Roberts Sponsor: Fire Department
6. Adopt Resolution 2026-017- a Resolution establishing the City Council Disruption Policy - Staff Report prepared by City Clerk Abigail Palsgaard
Sponsor: City Clerk’s Office
REGULAR CALENDAR
PUBLIC HEARING — MASTER FEE SCHEDULE UPDATE: FIRE
DEPARTMENT FEES INCLUDING AMBULANCES FEE; PUBLIC WORKS
DEPARTMENT FEES INCLUDING DISPOSAL FEES AND WATER RATES FEES; TROLLEY RENTAL FEES; NOTARY FEES- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
At 6:29pm Mayor Smith opened the Public Hearing.
City Manager Alexander Henderson presented the proposed fee changes. There was no council discussion.
At 6:32pm Mayor Smith opened for Public Comment. There was none. Public comment was closed at 6:32pm.
Mayor Smith closed the Public Hearing at 6:32pm
Councilmember North motioned, seconded by Councilmember Silva, to adopt Resolution No. 2026-018 approving the proposed fee changes. The motion passed by a unanimously voice vote.
2026-2027 City Manager’s Recommended Budget Introduction- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
City Manager Alexander Henderson reviewed his comprehensive budget presentation.
Informational- no action.
Kingsburg City Council Mintes
June 2, 2026
FUTURE AGENDA ITEMS: None.
CITY MANAGER’S REPORT:
City Manager Henderson reminded Council and the public about the public hearings and budget items that will be on the next agenda.
COUNCIL REPORTS/COUNCIL COMMITTEE REPORTS
Councilmember North reported on the debriefing of the Swedish Festival Committee. The Committee thanked City staff and public works. Summer band concerts will begin June 11th.
Councilmember Silva reported on the Car Show Committee wrap up meeting, they are already getting sponsors for next year. He discussed that there is interest in the business park for a new business.
Councilmember Palomar reported on the Community Services Commission which met and discussed new round of state grants, water fountains and fund raising.
Councilmember Pursell had no report.
Mayor Smith reported on the Mid Valley Disposal and the EmpowHER Fitness ribbon cuttings.
Mayor Smith adjourned out of Regular Kingsburg City Council Meeting into Closed Session at 7:05pm.
Government Code Section; 54956.8
Conference With Real Estate Negotiator
APN: 39610216
Agency Negotiator: Alexander Henderson
Under Negotiation: Transaction Terms.
Mayor Smith adjourned out of Close Session into Regular Kingsburg City Council Meeting and report out of Closed Session at 7:30pm.
City Attorney Noland announced there is no report.
At 7:30pm Mayor Smith adjourned the Regular Kingsburg City Council Meeting.
Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:
Printed:
[email protected]
6/11/2026 2:38 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 05/29/2026
PR Batch 00004.05.2026 Roth % PR Batch 00004.05.2026 Roth % 246.41 PR Batch 00004.05.2026 457 Mission Square PR Batch 00004.05.2026 457 Mission Square 7,758.66 PR Batch 00004.05.2026 457 Percent - Mission Square PR Batch 00004.05.2026 457 Percent - Mission Square 464.27 Total for this ACH Check for Vendor 3231: 8,469.34
ACH 3470 Internal Revenue Service - ACH 05/29/2026
PR Batch 00004.05.2026 FICA Employee Portion PR Batch 00004.05.2026 FICA Employee Portion 20,531.01 PR Batch 00004.05.2026 Medicare Employer Portion PR Batch 00004.05.2026 Medicare Employer Portion 4,801.56 PR Batch 00004.05.2026 Federal Income Tax PR Batch 00004.05.2026 Federal Income Tax 30,380.15 PR Batch 00004.05.2026 Medicare Employee Portion PR Batch 00004.05.2026 Medicare Employee Portion 4,801.56 PR Batch 00004.05.2026 FICA Employer Portion PR Batch 00004.05.2026 FICA Employer Portion 20,531.01 Total for this ACH Check for Vendor 3470: 81,045.29
ACH 3471 Employment Development Department - ACH05/29/2026 PR Batch 00004.05.2026 State Income Tax PR Batch 00004.05.2026 State Income Tax 11,931.19 PR Batch 00004.05.2026 CA SDI PR Batch 00004.05.2026 CA SDI 3,833.35 Total for this ACH Check for Vendor 3471: 15,764.54
ACH 3472 CalPERS - ACH 05/29/2026
PR Batch 00004.05.2026 PERS Safety Police ER PR Batch 00004.05.2026 PERS Safety Police ER 4,258.39 PR Batch 00004.05.2026 PERS Safety Fire ER PR Batch 00004.05.2026 PERS Safety Fire ER 4,297.39 PR Batch 00004.05.2026 PERS Safety Police PEPRPR Batch 00004.05.2026 PERS Safety Police PEPR A ER A ER 9,791.78 PR Batch 00004.05.2026 PERS Misc. PEPRA ER PR Batch 00004.05.2026 PERS Misc. PEPRA ER 5,475.11 PR Batch 00004.05.2026 PERS Misc. PEPRA PR Batch 00004.05.2026 PERS Misc. PEPRA 5,330.68 PR Batch 00004.05.2026 PERS Misc. Classic ER PR Batch 00004.05.2026 PERS Misc. Classic ER 4,617.28 PR Batch 00004.05.2026 PERS Safety Fire PEPRA ER PR Batch 00004.05.2026 PERS Safety Fire PEPRA ER 7,286.86 PR Batch 00003.01.2026 PERS Safety Police ER PR Batch 00003.01.2026 PERS Safety Police ER -2.17 PR Batch 00004.05.2026 PERS Safety Fire PEPRA 4850 PR Batch 00004.05.2026 PERS Safety Fire PEPRA 4850 424.11 PR Batch 00004.05.2026 PERS Safety Police PR Batch 00004.05.2026 PERS Safety Police 1,639.83 PR Batch 00004.05.2026 PERS Safety Police PEPRPR Batch 00004.05.2026 PERS Safety Police PEPR A 4850 A 4850 466.09 PR Batch 00004.05.2026 PERS Misc. Classic PR Batch 00004.05.2026 PERS Misc. Classic 2,663.88 PR Batch 00004.05.2026 PERS Safety Police PEPRAPR Batch 00004.05.2026 PERS Safety Police PEPRA 9,157.70 PR Batch 00004.05.2026 PERS Safety Fire -ClassicPR Batch 00004.05.2026 PERS Safety Fire -Classic 1,655.06 PR Batch 00004.05.2026 PERS Safety Fire PEPRAPR Batch 00004.05.2026 PERS Safety Fire PEPRA 6,737.74 Total for this ACH Check for Vendor 3472: 63,799.73
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 05/29/2026 PR Batch 00004.05.2026 Child Support PR Batch 00004.05.2026 Child Support 246.91 Total for this ACH Check for Vendor 3476: 246.91
ACH 4707 ICMA-WIRE 401(A) 05/29/2026
PR Batch 00004.05.2026 Def Comp 401(a) ICMAPR Batch 00004.05.2026 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for 5/29/2026: 169,575.81
ACH 4789 US BANKCORP SERVICE CENTER 06/05/2026
Beasley 5/22/26 Dump Truck 2026 Clean Truck Compliance Fee 32.13 Beasley 5/22/26 Boom Truck 2026 Clean Truck Compliance Fee 32.13 Beasley 5/22/26 Water Truck 2025 Clean Truck Compliance Fee 31.18 Beasley 5/22/26 2026 Clean Truck Compliance Payment Service Fee 2.85 Burrola 5/22/26 Amazon- Certificate Holders x10 (Swedish Fest. Awards) 190.60 Burrola 5/22/26 Zimmerman- 2026 Cal. Assoc. for Prop & Evidence Seminar 116.70 Burrola 5/22/26 Kroeger- Model 870 Armorer Course 450.00 Burrola 5/22/26 Amazon- Laptop Bag x2 (Forlines $ Salinas) 66.84 Burrola 5/22/26 E- Bike Course (Fuentes) 645.00
Burrola 5/22/26 Gonzales- Comm. on Peace Ofc. Training POST Plan IV 579.48 Burrola 5/22/26 Amazon- Certificate Holders x10 (Swedish Fest. Awards) REFUND -190.60 Burrola 5/22/26 E- Bike Course (Jimenez) 645.00
Burrola 5/22/26 Jimenez- Model 870 Armorer Course 450.00 Burrola 5/22/26 Gonzales- Ofc. Involved Shooting POST Plan IV REFUND -249.00 Burrola 5/22/26 Amazon- Certificate Holders 8.71
Burrola 5/22/26 Cal Police Chiefs Association Membership (Stephens/Salinas) 744.00 Burrola 5/22/26 Amazon- Certificate Holders REFUND -8.71 Colado 5/22/26 Management/Leadership Course- Lozano 599.00 Cstnda 5/22/26 Sams Club Senior Meal Program Supplies/Food 250.49 Cstnda 5/22/26 Adobe Inc- Comm Svcs/Senior Licenses 239.88 Cstnda 5/22/26 Insta Cart/Smart & Final- Pool Consessions/Snacks 590.84 Cstnda 5/22/26 CPRS District 7 Summer Workshop- 10 Lifegaurds 275.00 Cstnda 5/22/26 Adobe Inc- Prorated Credits (-$233.95, -$171.48, -$118.89) -524.32 Cstnda 5/22/26 Sams Club Senior Meal Program Food 343.09 Cstnda 5/22/26 Costco Senior Meal Program Supplies 272.55 Cstnda 5/22/26 Sams Club Senior Meal Program Supplies/Food 51.67 Cstnda 5/22/26 Amazon Senior Meal Program Supplies 304.92 Cstnda 5/22/26 Adobe Inc- Comm. Svc/Senior Licenses 119.88 Galvez 5/22/26 Car Wash PW #652 39.99
Galvez 5/22/26 Google TV- PW 82.99
Hndrsn 5/22/26 Monthly ChatGPT Subscription 20.00
Hrndz 5/22/26 Dexter- ball mounts for C140 & U142 604.64 Hrndz 5/22/26 Crown Plaza Hotel- Rolinda AFSS Conference 809.04 Hrndz 5/22/26 Grocery Outlet- Gatorade- Dept. 453.06
Hrndz 5/22/26 Bookeo- CPR Reg. 39.95
Hrndz 5/22/26 Chevron- Fuel U140 AFSS Conf.- Rolinda 102.25 Hrndz 5/22/26 Courtyard by Marriott- D Rodriguez Image Trend Conf. 1,309.00 Hrndz 5/22/26 Sam's Donuts- Swedish Fest. Volunteers 40.70 Owen 5/22/26 Acme Printing Company (Corrections List) 375.87 Owen 5/22/26 Courtyard Sacramento (Conference Hotel for AJ) 375.32 Plsgrd 5/22/26 Flower Wreath for Trolley 34.86
Plsgrd 5/22/26 Adobe- Adam Castaneda 175.51
Plsgrd 5/22/26 City Award Cups- Kopas 65.66
Plsgrd 5/22/26 Flower Garland for Trolley 61.00
Plsgrd 5/22/26 Water for meetings 5.19
Plsgrd 5/22/26 Car Wash for Admin Car 8.00
Plsgrd 5/22/26 Adobe- Senior Center 175.50
Plsgrd 5/22/26 City Award Cups- Galvez 65.66
Roberts 5/22/26 CPSE- Center for Public Safety Conf. Membership- Chief 345.00 Roberts 5/22/26 California Fire Chiefs Conf. Membership- Chief 550.00 Salinas 5/22/26 AXON Conf.- Bottled Water REFUND -7.00
Salinas 5/22/26 Valley Uniform Center- Shirts and Logos 134.54 Wndvr 5/22/26 Bown Bistro Gift Card- Annual Award 100.00 Wndvr 5/22/26 Roadhouse Gift Card- Annual Award 100.00
Young 5/22/26 Corsaros- Drinks for Volunteers- Swedish Festival 17.22 AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Young 5/22/26 Grocery Outlet - 30pks of bottled water- dept 176.70 Young 5/22/26 Corsaros- Pizza for Volunteers- Swedish Festival 316.63 Total for this ACH Check for Vendor 4789: 12,646.59
89651 3012 A-MARK T-SHIRTS, INC. 06/05/2026
63728 5/29/26: Duty Shirts- 40 Medic/40 EMT 823.46
Total for Check Number 89651: 823.46
89652 3565 AMAZON CAPITAL SERVICES 06/05/2026
16NQ-MY63-9N9Y Car Wash Soap, labels, t-paper, soap pds, prtr ink (capts) 613.52 1GXC-Y44C-NRRJ Plates, Decorations- Swearing In 6 from Dept. 61.34 1QLN-TJL3-1R96 Dept Supplies- Lysol 42.95
Total for Check Number 89652: 717.81
89653 3891 AMERICAN BUSINESS MACHINES 06/05/2026
867946 PD- Cyan Toner 15.00
868243 Copier Contract- Building Dept. 146.85
Total for Check Number 89653: 161.85
89654 4875 BOUND TREE MEDICAL LLC 06/05/2026
86207718 Ambulance Medical Supplies 294.14
86219542 Ambulance Medical Supplies 31.80
86224906 Ambulance Medical Supplies 351.99
Total for Check Number 89654: 677.93
89655 5204 BRASWELL CONSTRUCTION 06/05/2026
Meter Refund Refund Hydrant Meter Deposit After Water Usage Calculations 1,706.58 Total for Check Number 89655: 1,706.58
89656 3054 BSK ASSOCIATES 06/05/2026
AJ09897 Nitrate #9 35.80
AJ10184 Nitrates All 179.00
AJ10186 BACT 124.44
AJ10976 BACT 124.44
AJ10982 TCP Lead Lag 143.57
AJ11979 BACT 124.44
AJ12498 BACT 124.44
Total for Check Number 89656: 856.13
89657 3056 CAL STATE TERMITE AND PEST 06/05/2026
0481650 Pool Rodent Control 15.00
0481665 Memorial/Downtown Park Pest Control 95.00
0481665 Amb Pest Control 35.00
0481665 City Buildings Pest Control 168.50
0481665 Police Pest Control 35.00
0481665 Senior Center Pest Control 35.00
0481665 Pool Pest Control 56.50
0481665 Fire Pest Control 35.00
Total for Check Number 89657: 475.00
89658 3059 CALIFORNIA FORENSIC INSTITUTE 06/05/2026
KPD6010 Psychological Screening (Gomez, S) 400.00
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 89658: 400.00
89659 4429 CANON FINANCIAL SERVICES, INC 06/05/2026
43159429 Fire Dept- Copier Contract/ Maintenance Charges 5/1-5/31/26 336.86 43159431 Copier Contract- Buliding Dept 5/1/26-5/31/26 304.41 Total for Check Number 89659: 641.27
89660 3991 JOSH CAREY 06/05/2026
6/3-6/4/26 Threat Liaison Officer Conference 2026 46.00 Total for Check Number 89660: 46.00
89661 3831 ADAM CASTANEDA 06/05/2026
June 2026 Monthly Cell Phone Allowance- June 2026 75.00 Total for Check Number 89661: 75.00
89662 3080 CHADS AUTO GLASS 06/05/2026
110685 Unit #2146 Broken Windshield Repair 548.37
Total for Check Number 89662: 548.37
89663 3095 CITY OF KINGSBURG-POLICE DEPT. 06/05/2026
Petty Cash Family Dollar- Masking Tape (Arevalo) 5.45
Petty Cash CVS- Gorilla Glue (Lopez) 9.25
Petty Cash Double Tree- Notary Course Parking (Burrola/Padilla) 20.00 Petty Cash Walgreens- Food Grade Gloves (Intern) 10.89
Petty Cash Grocery Outlet- FMCPCA Meeting Snacks (Burrola) 12.97 Petty Cash Dollar Tree- Organizers (Intern) 9.81
Petty Cash Save Mart- Snacks for Sgts Interviews (Alves) 6.99 Petty Cash Walgreens- Xmas Lights (Moreno) 19.60
Petty Cash Ace- Keys (Gomez) 18.72
Petty Cash Little Caesars- Explorer Pizza 55.02
Total for Check Number 89663: 168.70
89664 3822 ALMA COLADO 06/05/2026
June 2026 Monthly Cell Phone Allowance- June 2026 75.00 Total for Check Number 89664: 75.00
89665 5212 DIONISIO CONCHA 06/05/2026
Refund 5/29/26 Ambulance Overpayment- Service Date 5/21/25 775.55 Total for Check Number 89665: 775.55
89666 3119 COOK'S COMMUNICATIONS CORP. 06/05/2026
164018 Inv#164018 PD #2040 light bar repair 569.15
Total for Check Number 89666: 569.15
89667 5002 DATA TICKET, INC 06/05/2026
194253 Code Enforcement Processing- April 2026 212.16
Total for Check Number 89667: 212.16
89668 3152 E C N POLYGRAPH & INVEST 06/05/2026
KINGPD-May-2026 Pre-Employment Polygraph- (Maddox,N), (Mendoza,I) 500.00 Total for Check Number 89668: 500.00
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
89669 4615 EMERALD TEXTILES SERVICES 06/05/2026
EFRE-00360907 Linens and mats 5/10-5/16/26 354.76
EFRE-00364264 Linens and mats 5/17-5/23/26 359.59
Total for Check Number 89669: 714.35
89670 3158 ENER POWER 06/05/2026
73468 Electric Energy Charges for 3/27/26-4/26/26 SID#7543447613 5,834.00 Total for Check Number 89670: 5,834.00
89671 5016 ESRI 06/05/2026
900257578 Arc GIS Online 6/6/25-6/5/27 700.00
900257578 Arc GIS Online 6/6/25-6/5/27 700.00
Total for Check Number 89671: 1,400.00
89672 4072 FAHRNEY FORD SALES 06/05/2026
259519 PD # 2133 Charging system check, replace 2 batteries 473.86 Total for Check Number 89672: 473.86
89673 3179 LEE FORLINES 06/05/2026
6/21-6/25/26 POST MGT Course #26-11 Wk 3- POST Plan V 414.00 Total for Check Number 89673: 414.00
89674 3184 FRESNO CITY COLLEGE-Business Office 06/05/2026 19939155 Registration- Academy Instructor Cert.- Fuentes 120.00 Total for Check Number 89674: 120.00
89675 3633 FRESNO COUNTY FIRE PROTECTION DISTRICT 06/05/2026 3328 5/14/26- Graphics for Prevention Trailer 2,154.18
Total for Check Number 89675: 2,154.18
89676 4932 FRESNO OXYGEN/BARNES WELDING 06/05/2026
0063765232 Bulk CO2 Pool 379.82
0063768812 Bulk CO2 Pool 507.10
Total for Check Number 89676: 886.92
89677 5001 G&H DIESEL SERVICE, INC. 06/05/2026
52477 BC140 - 90 day BIT syst, filters changed 707.91
52478 U140 - 90 day BIT sys, filters changed 739.13
52479 A504- ck fan clutch, AC clutch free spins. Fixed AC cooling syst 1,124.23 Total for Check Number 89677: 2,571.27
89678 4569 JORDAN GONG 06/05/2026
6/3-6/4/26 Threat Liaison Officer Conference 2026 46.00 Total for Check Number 89678: 46.00
89679 3219 HEALTHWISE SERVICES 06/05/2026
225470 Kiosk Lease- Site Charges Manifest #1741545 on 5/15/26 184.88 Total for Check Number 89679: 184.88
89680 3222 HENRY SCHEIN, INC. 06/05/2026
56983608 Ambulance Medical Supplies 304.41
56984027 Ambulance Medical Supplies 82.77
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
57166102 Ambulance Medical Supplies 460.60
57181281 Ambulance Medical Supplies 533.99
57452558 Ambulance Medical Supplies 536.68
57651418 Ambulance Medical Supplies 151.87
Total for Check Number 89680: 2,070.32
89681 5211 SANDRA HERRERA 06/05/2026
Refund 5/8/26 Ambulance Overpayment- Service Date 8/16/25 118.20 Total for Check Number 89681: 118.20
89682 3225 HOME DEPOT CREDIT SERVICES 06/05/2026
85291452788 Tree Stakes & Lights for Facilities 225.19
Total for Check Number 89682: 225.19
89683 3860 JAS PACIFIC 06/05/2026
BI15419 Building Inspector 4/1/26 to 4/30/26 1,085.76
PC8135 Plan Check 4/1/26 to 4/30/26 7,892.50
Total for Check Number 89683: 8,978.26
89684 4826 CHRISTIAN JIMENEZ 06/05/2026
6/3-6/4/26 Threat Liaison Officer Conference 2026 46.00 Total for Check Number 89684: 46.00
89685 3242 JOE SAUBERT INC. 06/05/2026
55118 1191 Stroud- live meter install leak 5/13 828.00
Total for Check Number 89685: 828.00
89686 3329 JOLENE POLYACK MARKETING 06/05/2026
3289 Econ Dev. May 2026 3,300.00
Total for Check Number 89686: 3,300.00
89687 5209 WALTER JONES 06/05/2026
Refund 5/22/26 Ambulance Overpayment- Service Date 3/26/26 155.67 Refund 5/22/26 Ambulance Overpayment- Service Date 3/29/26 172.55 Total for Check Number 89687: 328.22
89688 3244 JORGENSEN & CO. 06/05/2026
6252701 Fire Extinguisher Service Stn 2 571.15
Total for Check Number 89688: 571.15
89689 5207 KINGSBURG ATHLETIC FOUNDATION 06/05/2026
Micro Grant Kingsburg Athletic Foundation- Micro Grant (Less Permit Fees) 13,600.97 Total for Check Number 89689: 13,600.97
89690 3253 KINGSBURG CHAMBER OF COMMERCE06/05/2026
June 2026 Monthly Budget Allowance- June 2026 2,500.00
Summer Band 26 Summer Band Concert Series Stipend 12,000.00 Swedish Fest AD Cost Shared Swedish Fest Ad- Cal Euphoria- BID 250.00 Total for Check Number 89690: 14,750.00
89691 3625 KINGSBURG MEDIA FOUNDATION 06/05/2026
106-20260601-1 Internet June 2026 19.80
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
106-20260601-1 Email June 2026 193.25
106-20260601-1 Service Agreement June 2026 70.31
106-20260601-1 Internet June 2026 76.56
106-20260601-1 Email June 2026 75.79
106-20260601-1 Phones June 2026 48.50
106-20260601-1 Phones June 2026 305.15
106-20260601-1 Phones June 2026 112.50
106-20260601-1 Internet June 2026 50.75
106-20260601-1 Service Agreement June 2026 500.00
106-20260601-1 License Fee (Email) June 2026 2.61
106-20260601-1 License Fee (Email) June 2026 0.24
106-20260601-1 Service Agreement June 2026 17.39
106-20260601-1 License Fee (Email) June 2026 16.25
106-20260601-1 Email June 2026 4.98
106-20260601-1 Phones June 2026 23.00
106-20260601-1 Email June 2026 6.55
106-20260601-1 Internet June 2026 18.75
106-20260601-1 Phones June 2026 48.50
106-20260601-1 Email June 2026 130.60
106-20260601-1 Email June 2026 24.88
106-20260601-1 Phones June 2026 20.63
106-20260601-1 Phones June 2026 17.00
106-20260601-1 Email June 2026 44.10
106-20260601-1 License Fee (Email) June 2026 65.68
106-20260601-1 Service Agreement June 2026 143.75
106-20260601-1 Service Agreement June 2026 828.95
106-20260601-1 License Fee (Email) June 2026 0.62
106-20260601-1 Phones June 2026 3.40
106-20260601-1 Service Agreement June 2026 143.75
106-20260601-1 Email June 2026 74.75
106-20260601-1 Internet June 2026 47.37
106-20260601-1 License Fee (Email) June 2026 16.42
106-20260601-1 Service Agreement June 2026 650.40
106-20260601-1 Email June 2026 44.10
106-20260601-1 Internet June 2026 50.23
106-20260601-1 Service Agreement June 2026 34.26
106-20260601-1 Phones June 2026 62.08
106-20260601-1 Email June 2026 102.90
106-20260601-1 Email June 2026 0.42
106-20260601-1 Service Agreement June 2026 1,483.06
106-20260601-1 Internet June 2026 189.47
106-20260601-1 License Fee (Email) June 2026 21.19
106-20260601-1 Phones June 2026 60.00
106-20260601-1 Service Agreement June 2026 143.75
106-20260601-1 License Fee (Email) June 2026 6.30
106-20260601-1 Phones June 2026 114.81
106-20260601-1 License Fee (Email) June 2026 26.99
106-20260601-1 License Fee (Email) June 2026 13.32
106-20260601-1 Phones June 2026 89.38
106-20260601-1 License Fee (Email) June 2026 7.60
106-20260601-1 Service Agreement June 2026 125.00
106-20260601-1 Phones June 2026 120.82
106-20260601-1 Service Agreement June 2026 184.00
106-20260601-1 Service Agreement June 2026 260.41
106-20260601-1 Internet June 2026 262.49
106-20260601-1 Email June 2026 303.16
106-20260601-1 Internet June 2026 10.05
106-20260601-1 Internet June 2026 20.00
106-20260601-1 Service Agreement June 2026 117.61
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
106-20260601-1 License Fee (Email) June 2026 0.12
106-20260601-1 License Fee (Email) June 2026 7.60
106-20260601-1 Email June 2026 32.57
106-20260601-1 Email June 2026 89.00
106-20260601-1 Internet June 2026 20.00
106-20260601-1 License Fee (Email) June 2026 0.84
106-20260601-1 Internet June 2026 20.00
106-20260601-1 Phones June 2026 45.00
106-20260601-1 Internet June 2026 213.81
106-20260601-1 Email June 2026 9.81
106-20260601-1 Phones June 2026 19.38
106-20260601-1 Phones June 2026 6.70
106-20260601-1 License Fee (Email) June 2026 20.00
106-20260601-1 Internet June 2026 67.95
106-20260601-1 Service Agreement June 2026 649.70
106-20260601-1 Service Agreement June 2026 337.60
106-20260601-1 Email June 2026 33.66
106-20260601-1 Internet June 2026 134.24
106-20260601-1 Service Agreement June 2026 304.69
106-20260601-1 License Fee (Email) June 2026 0.17
106-20260601-1 Phones June 2026 172.97
106-20260601-1 Internet June 2026 16.67
106-20260601-1 Phones June 2026 240.00
106-20260601-1 Internet June 2026 25.60
106-20260601-1 Internet June 2026 100.00
106-20260601-1 License Fee (Email) June 2026 3.75
106-20260601-1 License Fee (Email) June 2026 7.60
106-20260601-1 Service Agreement June 2026 86.93
106-20260601-1 Service Agreement June 2026 207.24
106-20260601-1 Internet June 2026 81.25
106-20260601-1 License Fee (Email) June 2026 17.03
106-20260601-1 Phones June 2026 48.50
106-20260601-1 Phones June 2026 181.68
106-20260601-1 Email June 2026 76.66
106-20260601-1 Service Agreement June 2026 88.54
106-20260601-1 Email June 2026 44.10
106-20260601-1 Email June 2026 17.25
106-20260601-1 License Fee (Email) June 2026 9.73
106-20260601-1 Service Agreement June 2026 372.63
106-20260601-1 Email June 2026 56.45
Total for Check Number 89691: 11,524.00
89692 3259 KINGSBURG SUPERMARKET, INC. 06/05/2026
042926 Prisoner Meals 34.64
Total for Check Number 89692: 34.64
89693 3260 KINGSBURG VETERINARY CLINIC 06/05/2026
728376 3/18/26 Inv 728376 Animal Control Services 231.00 Total for Check Number 89693: 231.00
89694 3262 JAMES KIRK 06/05/2026
5/29/26 Kirk Safety Boot Reimb. 330.90
Total for Check Number 89694: 330.90
89695 5210 ELIZABETH KIRKPATRICK 06/05/2026
Refund 5/22/26 Ambulance Overpayment- Service Date 3/21/26 186.87 AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 89695: 186.87
89696 4567 KOALA TREE SERVICE 06/05/2026
921 Tree Service for Poilce and Fire 1,500.00
925 Tree Service for Fire 3,100.00
925 Tree Service for Fire 500.00
Total for Check Number 89696: 5,100.00
89697 4982 KROEKER PUMP SERVICE 06/05/2026
15597 Well #9 Electrical repair 4,849.78
15599 INV#15599 Well #14 VFD replacement 9,889.03
Total for Check Number 89697: 14,738.81
89698 3267 KULOW BROS. 06/05/2026
9048 Bus Cards- D. Young, Fire Capt, B. Lum, M. Heredia 168.81 Total for Check Number 89698: 168.81
89699 3279 MARCO LOPEZ 06/05/2026
6/8-6/12/26 Unmanned Aircraft Syst. Basic Pilots Course POST Plan N/A 115.00 Total for Check Number 89699: 115.00
89700 3844 NATHAN MOON 06/05/2026
6/22-6/26/26 Per Diem- Basic SRO Training 6/22-6/26/26 115.00 6/3-6/4/26 Threat Liaison Officer Conference 2026 46.00 6/8-6/12/26 Unmanned Aircraft Syst. Basic Pilots Course- POST Plan N/A 115.00 Total for Check Number 89700: 276.00
89701 5205 MURRAY'S ASPHALT 06/05/2026
Meter Refund Refund Hydrant Meter Deposit After Water Usage Calculations 1,824.55 Total for Check Number 89701: 1,824.55
89702 3466 NAPA AUTO PARTS 06/05/2026
738420 PW #601- motor oil X2 6.41
738537 PW/Parks- Mower Blades 395.80
739657 PW- Stock Oil 210.18
Total for Check Number 89702: 612.39
89703 4194 NELSON'S ACE HARDWARE-KINGSBURG06/05/2026
174097 Oil Mix & Foam Car Wash 99.90
174207 Water Repair at 1872 22nd Ave- Supplies 30.81
174261 Water Repair at Marion Villas - Supplies 55.39
174379 RJD Irrigation supplies 14.00
174385 Clock Batteries 17.56
Total for Check Number 89703: 217.66
89704 3312 O'REILLY AUTO PARTS 06/05/2026
4445-140070 Mower Battery 51.75
4445-140082 Mower Battery- Core Credit -10.00
Total for Check Number 89704: 41.75
89705 3611 HOLLY OWEN 06/05/2026
June 2026 Monthly Cell Phone Allowance- June 2026 75.00 AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 9 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 89705: 75.00
89706 3315 P G & E 06/05/2026
3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 999.17 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 2,656.76 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 194.17 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 22,038.20 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 447.02 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 10.18 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 2,170.58 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 252.80 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 555.53 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 1,150.15 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 88.85 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 -95.24 3/27/26-4/26/26 Electricity 3/27/26-4/26/26; Acct# 7543447781-8 64.62 4/16/26-5/14/26 Electricity 4/16/26-5/14/26; Acct# 7502184242-1 4,469.01 4/16/26-5/14/26 Electricity 4/16/26-5/14/26; Acct# 7502184242-1 4,469.02 Total for Check Number 89706: 39,470.82
89707 4885 PACIFIC SHREDDING 06/05/2026
5315978 City Hall shredding services 5/15/26 30.80
5315978 City Hall shredding services 5/15/26 30.80
5315990 PD Shredding Services 5/15/26 56.00
Total for Check Number 89707: 117.60
89708 3450 ABIGAIL PALSGAARD 06/05/2026
June 2026 Monthly Cell Phone Allowance- June 2026 75.00 Total for Check Number 89708: 75.00
89709 5208 PERFORMANCE TRUCK SERVICES INC 06/05/2026
1074 OVI CARB Insp/Clean Truck Check- Dump Truck #604 220.00 1074 OVI CARB Insp/Clean Truck Check- Boom Truck #603 220.00 Total for Check Number 89709: 440.00
89710 3321 PETERS ENGINEERING GROUP 06/05/2026
11929 Golden State Corridor 175.00
11930 Sierra/RDJ Gas Station SPR 560.00
11931 Khalsa Trucking Dispatch Center 875.00
11932 SPR 22-08 Swedish Mill 105.00
11933 Tract 6480 Kings Estates Phase V TTM 6,632.50
11934 Kwik Korner SPR 23-09 1,155.00
11935 SPR 24-05 Irigoyan Office 210.00
11936 Duarte TPM 9,865.45
11937 ATP Grant Application 567.50
11938 Encroachment Permits 1,545.00
11939 TTM 6499 Crown 3,245.00
11940 Misc. Engineering Services 4,025.00
11941 Water Tower Repainting 1,432.85
11942 PCA GP 26-01 962.50
11943 SPR 26-03 K Cemetary Admin Bldg. 612.50
11944 2026 Streets Project 37,282.75
11946 City Engineering Services- Mar 2026 500.00
Total for Check Number 89710: 69,751.05
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 10 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
89711 3335 PROFORCE LAW ENFORCEMENT 06/05/2026
601766 SBA SX02 IIIA A7 Male Panel Set (Kroeger/Maldonado) 1,897.45 Total for Check Number 89711: 1,897.45
89712 5206 DANA RAGER 06/05/2026
5/27/26 Car Wash (Chevron) 7.50
5/27/26 Dollar Tree- Supplies for Posting Notices 8.72
Total for Check Number 89712: 16.22
89713 3543 SIERRA PACKAGING SOLUTIONS 06/05/2026
107878 Ppr Twls, Toilet Ppr, Cleaning Vinegar/Alcohol, Liq. Soap 428.21 Total for Check Number 89713: 428.21
89714 3369 SILVAS OIL COMPANY, INC. 06/05/2026
2024771 CT Fuel- Measure E 5/1-5/15/26 1,280.15
2024771 CT Fuel- Ambulance 5/1-5/15/26 1,280.14
2024771 CT Fuel- Fire 5/1-5/15/26 1,280.14
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 213.72
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 62.08
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 418.34
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 195.38
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 340.22
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 496.08
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 157.13
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 62.08
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 445.70
204769CT PW & CH Gas Card Chrgs 5/1/26-5/15/26 58.55
204770CT SRO KHS Fuels (Arevalo) 168.41
204770CT ME Fuels (Salinas,Forlines,Ruiz,Chavez,Bustillos,Gomez) 1,588.84 204770CT GF Fuels 2,017.69
204770CT SRO KES Fuels (Jimenez) 221.29
204770CT ACT Fuels (Castellanos) 483.56
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 441.11
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 607.03
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 59.49
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 77.39
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 155.93
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 125.62
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 124.96
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 124.95
205050CT PW & CH Gas Card Chrgs 5/16/26-5/31/26 222.53
205051CT SRO KHS Fuels (Arevalo) 184.27
205051CT SRO KES Fuels (Jimenez) 262.34
205051CT GF Fuels 3,065.43
205051CT ACT Fuels (Castellanos) 191.99
205051CT ME Fuels (Salinas, Forlines, Ruiz, Chavez, Bustillos, Gomez) 1,487.98 205052CT Fuel- Measure E 5/16-5/31/26 1,173.15
205052CT Fuel- Ambulance 5/16-5/31/26 1,173.14
205052CT Fuel- Fire 5/16-5/31/26 1,173.14
Total for Check Number 89714: 21,419.95
89715 4262 SILVERFOX ELECTRIC, INC. 06/05/2026
4426 Replace damaged wires and lights at Stn 2 flag pole 596.83 4454 Memorial Park Outlet Repair 719.46
4475 10th/ Howard Street Lights wire splicing 192.98
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 11 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 89715: 1,509.27
89716 4887 SOCIAL VOCATIONAL SERVICES INC. 06/05/2026
46A2603-IN Landscape Services Hash Tulare- January 2026 718.38 46A2603-IN Landscape Services Hash Fresno- January 2026 239.45 46B2603-IN Landscape Services Hash Tulare-February 2026 735.78 46B2603-IN Landscape Services Hash Fresno -February 2026 245.27 Total for Check Number 89716: 1,938.88
89717 3378 STAPLES ADVANTAGE 06/05/2026
6065040682 PW/Parks- Paper Towels, Ajax Cleaner 196.35
Total for Check Number 89717: 196.35
89718 4028 SUPERIOR POOL CARE 06/05/2026
5243 INV# 5243 300# Capacity Portable Aquatic Lift 11,028.55 Total for Check Number 89718: 11,028.55
89719 4827 SWEEPING CORP OF AMERICA LLC 06/05/2026
2026-004358 Air Sweep for the month of May 2026 17,500.00 2026-004358 New Subdivision 20th & Azalea/ Solig & 20th May 2026 1,600.00 2026-004358 Streets, Medians, and Sub-divisions May 2026 3,675.00 2026-004358 Subdivision Kamm & S. Academy May 2026 400.00 2026-004358 Subdivision 16th & Kern May 2026 800.00
2026-004358 Kings Crossing May 2026 350.00
Total for Check Number 89719: 24,325.00
89720 3396 THE BUSINESS JOURNAL 06/05/2026
2026-10005 Inv 2026-10005; Master Fee Public Hearing 518.00 Total for Check Number 89720: 518.00
89721 4788 TOWNSEND PUBLIC AFFAIRS INC. 06/05/2026
25461 Consulting Services for the month of June 2026 6,000.00 Total for Check Number 89721: 6,000.00
89722 3416 VERIZONWIRELESS 06/05/2026
6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 52.00 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 72.29 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 111.79 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 20.62 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 14.56 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 90.58 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 31.69 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 90.01 6143667605 Cellular Svc 4/16/26-5/15/26 Acct. 518035707-003 37.44 6143667606 5/15: Wireless Bill for Fire/Ambulanve Apr 16- May 15, 2026 675.27 Total for Check Number 89722: 1,196.25
89723 3419 VIKING CLEANING SERVICE 06/05/2026
May 2026 Janitorial Services- May 2026 3,788.52
Total for Check Number 89723: 3,788.52
89724 3493 VILLAGE TIRE SALES INC 06/05/2026
36751 PD #2029 2 tires plus labor 813.56
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 12 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
36755 PD #2133 sensor repair 298.67
36816 PD #2201 flat repair 34.54
Total for Check Number 89724: 1,146.77
89725 3448 CHRISTINA WINDOVER 06/05/2026
June 2026 Monthly Cell Phone Allowance- June 2026 75.00 Total for Check Number 89725: 75.00
89726 3430 BETTY WONG, 06/05/2026
June 2026 Wong Bldg. Leasees- June 2026 3,000.00
Total for Check Number 89726: 3,000.00
Total for 6/5/2026: 305,508.59
Report Total (83 checks): 475,084.40
AP Checks by Date - Detail by Check Date (6/11/2026 2:38 PM) Page 13
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY:
AGENDA ITEM: 2026-2027 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: $692,144 for development, construction, and maintenance of streets.
2. Article 3: $15,329 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 2026-018 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 2026-2027 Transportation Funding Claim.
POLICY ALTERNATIVE(S)
1. NA
REASON FOR RECOMMENDATION/KEY METRIC
1. Financial Stability
FINANCIAL INFORMATION
Meeting Date: 06/17/2026
Agenda Item: 4
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? 103-0000-403-0701/104-0000-403-0702
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 $692,144 for Article VIII and $15,329 for Article III. Other agencies receive $179,733 of Kingsburg’s total allocation of $887,206 (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) $ 15,329
2. Regional Transportation Planning 21,407*
3. Community Transit Services Agency (Art. 4.5) 37,547*
4. Streets & Roads (Art. 8) 692,144
5. Fresno County Rural Transit Agency (STA) 98,046*
6. Reserve in Fund pending Further Claiming 22,733*
Total Claim $887,206
*Total amount to other Agencies $179,733
Total amount to City $707,473
ATTACHED INFORMATION:
1. Resolution 2026-018
2. Transportation Funding Claim for Fiscal Year 2026/27
RESOLUTION NO. 2026-018
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG
SUBMITTING A CLAIM FOR TRANSPORTATION DEVELOPMENT ACT (TDA) FUNDS CONTINUING FROM THE 2026-2027 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 2026-2027; 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 2026-2027; 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 2026-2027; 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 17th day of June, 2026, by the following vote:
AYES: Council Member(s):
NOES: Council Member(s):
ABSTAIN: Council Member(s):
ABSENT: Council Member(s):
_____________________________
Abigail Palsgaard, City Clerk
STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss
CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify the foregoing Resolution was duly passed and adopted by the City Council of the City of Kingsburg at a regular meeting thereof held on the 17th day of June, 2026.
Dated: June 17, 2026 _______________________________
Abigail Palsgaard, City Clerk
Enter Date 6t8t2026 Claimant Name:
TRANSPORTATION FUNDING CLAIM FOR FISCAL YEAR: 2026127
lnstructions: please note that each page of this claim is a separate worksheet, please click through all tabs and complete. Also note that light yellow fields require an entry if applicable, light grey fields contain formulas that will automatically calculate based on corresponding entries. A date and claimant name field is at the top of the first page, and automatically repeats on following pages, (date should be formatted 00/00/0000) When completed, please print, sign and send signed originalvia mailto:
Les Beshears, Director of Finance, Fresno Gouncil of Governments, 2035 Tulare Street, Suite 201' Fresno, CA93721
From: Applicant:
Address:
City/State/Zip:
Contact Phone/email:
This appticant is an etigibte claimant pursuant to Section 99203 of the Public Utilities Code and certifies that the foltowing transportation funds are available to be claimed:
Local Trans rtation Fund
Apportionment:
Unexpended, Held by Claimant:
Other AgencY:
State Transit Assistance Fund
n
1 rStreet
n cA 93631
559 897 aGo
i6.427.00
Estimate:
Unexpended, Held in Trust:
$ 79.00
Other
Other:
TOTAL
spell out total amount in above cell
for the purposes and respective amounts specified in the attached claim be drawn from the Local Transportation Fund and State Transit Assistance Fund.
Please nt and n after co letin form
Authorized Signature:
Name/Title:
Date:
2035 Tulare St., ste.2o1 tel 559-233-4148
Fresno, California 93721 fax 559-233'9645
ht hundred thousand two hundred six
nce Director
6t8r2026
@*w,.'#t*: www.f resnocog,org
Enter Date wat2926 Claimant Name
TRANSPORTATION FUNDING CLAIM DETAIL FOR FISCAL YEAR: 2026127
PURPOSE AMOUNT SUBTOTAL
1. Bicycle & Pedestrian Facilities:
2. Regional Transportation Planning:
5. Streets & Roads
6. To Be Claimed BY:
3. Public Transportation
4. Gommunity Transit Service CTSA, Article 4'5:
Article 3:
Article 8a:
Audit Exceptions (General Fund Payback);
Unexpended Funds, Held bY Glaimant:
State Transit Assistance Funds (STA)
Other:
Article 8a:
Unexpended Funds, Held bY Claimant:
Fresno County Rural Transit Agency LTF:
Fresno Gounty Rural Transit Agency STA:
Other
$ 21 ,407.00 $ 21,407.44
$ 37,547.00 $ 37,547.00
$ 22,733.00 $ 22,733.00
$ 887,206.00
$ 887,206.00
79,
$ 707,473.04
7. Reserve in Fund Pending Further Glaiming
GRAND TOTAL
Claim Total Must Agree With Total on First Page
Minus Non Transit Claims
GRAND TOTAL PAYABLE TO CLAIMANT
Allocation instructions and payment by the Fresno County Auditor-Controller to the applicant is subiect to such monies being available for distibution, and to the provisions that such monies will be used only in accordance with the rules and regulations of the T ran spo rtati on D ev e I o Pme nt Act.
$ 15,329.00
$ 1 00
$
$ 692,144.00
144.00
$
$ 98,046.00
$
$ .00
Enter Date: Claimant Name:
BIcYCLE AND PEDESTRIAN FACILITIES FOR FISCAL YEAR: 2026127 Two percent (2%) of the claimant's Local Transportation Fund apportionment must be spent on bicycle and pedestrian facilities (pUC 99233.3 and 9923a); such claims are to be filed as Article 3. Claims for projects in excess of 2o/o may be filed as Articte 8a (PUC 99400(a)). lf other funding is to be used with Local Transportation Funds to implement projects, such funding should be shown on the claim form.
PROJECT TITLE & BRIEF DESCRIPT! ON PROJECT COST
L Various Bicycle & Pedestrian Facilities throughout the claimant's jurisdiction:
AND/OR:
00 TOTAL PROJECT
STREETS AND ROADS CLAIM FOR FISCAL YEAR: 2025126
Local Transportation Funds coming to claimants within Fresno County may be used for streets and roads improvements and maintenance pursuant to Article I (PUC 99400), but only after Fresno COG makes a finding that public transportation needs within the claimant's jurisdiction "'" *"i?:;|}l"ffijJ;ilflJlt,ff"ide requirements set forth bv the Regionar
PROJECT TITLE & BRIEF PROJECT COST
er - describe if llicable: $
describe a rlicable: $
- describe b a $
i. Development, Gonstruction & Maintenance Facilities throughout the claimant's jurisdiction:
AND/OR:
ECT COSTS
692 144.00
$
- describe ble: $
- describe if applicable: $
Other - describe briefly if applicable: $
Enter Date: Claimant Name:
BICYCLE AND PEDESTRIAN FACILITIES PUBLIC TRANSPORTATION CONTINGENCY PROJECT LISTING FOR FISCAL YEAR: 2026127
CHECK ALL THAT APPLY (Enter "X" in yellow box)
STREETS & ROADS
x Article 3 Article 4 x Article 8a
STANDARD ASSURANCES FOR CLAIMANTS
CLATMANT ASSURAiTCES: (initial yellow box all that apply) A. Claimant certifies that it has submitted a satisfactory, independent fiscal audit, with required certification statement, to the RTpA and to the State Controller, pursuant to PUC 99245 and 21 Cal. Code of Regulations Section 6664 for the prior fiscal year (project year minus two). Claimant assures that this audit requirement will be completed for the current fiscal year (project year minus one).
B. Claimant certifies that it has submitted a State Controller Report to the RTPA and to the State Controller, pursuant to PUC 99243.
The undersigned hereby certifies that the above statements are true and correct' Please print and sign after completing form
Authorized
Signature:
Name/Title:
Date:
x
x
x
Alma Director
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Staci Smith & City Council
REPORT FROM: Christina Windover, Assistant City Manager REVIEWED BY: AJH AGENDA ITEM: Salary Chart: July 1, 2026 (Proposed)
ACTION REQUESTED: ___Ordinance ___Resolution __Motion _____Receive/File
EXECUTIVE SUMMARY
City ordinance and CalPERS require employee wages to be approved by the governing body of the agency. City Council has previously approved wage increases for all represented and unrepresented groups as outlined in the applicable MOUs, Unrepresented Employee Resolution 2025-039 and the City Manager’s contract. Staff has updated the July 1, 2026, City of Kingsburg Salary Chart to reflect the following proposed wage increases:
• Kingsburg Professional Firefighters Association: 3% base wage increase • Kingsburg Public Service Employees Association: 2% base wage increase • Unrepresented employees per Resolution No. 2025-039 and the City Manager per contract: 2% base wage increase
• Part-time employees: A 3% wage increase for part-time KPFA positions. A $0.40 increase per hour for certain part-time positions as necessary.
RECOMMENDED ACTION BY CITY COUNCIL
1. Approve the proposed Salary Chart.
POLICY ALTERNATIVE(S)
1. Council can direct staff to revise the proposed salary charts and provide alternative direction to staff.
REASON FOR RECOMMENDATION/KEY METRIC
1. The Council has oversight on all wages associated with City positions. This is part of our financial stability initiative.
FINANCIAL INFORMATION
PRIOR ACTION/REVIEW
Council approves all Salary Charts.
BACKGROUND INFORMATION
See Executive Summary.
ATTACHED INFORMATION
1. July 1, 2026, Salary Chart Redline showing proposed changes and a clean version.
Meeting Date: 06/17/2026
Agenda Item: 5
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? Varies
Salary Chart as of 7/1/2026
Annual except where noted A B C D E
Administration
Unrepresented
City Manager $ 231,443.87
$ 236,072.75
Assit City Manager /Director Admin Srvcs $ 157,279.74 $ 165,143.71 $ 173,400.91 $ 182,070.95 $ 191,174.50 $ 160,425.33 $ 168,446.58 $ 176,868.93 $ 185,712.37 $ 194,997.99 Fire Chief $ 151,032.91 $ 158,584.55 $ 166,513.78 $ 174,839.46 $ 183,581.45 $ 154,053.57 $ 161,756.24 $ 169,844.06 $ 178,336.25 $ 187,253.08 Police Chief $ 151,032.91 $ 158,584.55 $ 166,513.78 $ 174,839.46 $ 183,581.45 $ 154,053.57 $ 161,756.24 $ 169,844.06 $ 178,336.25 $ 187,253.08 Community Development Director $ 136,874.46 $ 143,718.19 $ 150,904.10 $ 158,449.29 $ 166,371.77 $ 139,611.95 $ 146,592.55 $ 153,922.18 $ 161,618.28 $ 169,699.21 Finance Director $ 136,874.46 $ 143,718.19 $ 150,904.10 $ 158,449.29 $ 166,371.77 $ 139,611.95 $ 146,592.55 $ 153,922.18 $ 161,618.28 $ 169,699.21 Public Works Director $ 136,874.46 $ 143,718.19 $ 150,904.10 $ 158,449.29 $ 166,371.77 $ 139,611.95 $ 146,592.55 $ 153,922.18 $ 161,618.28 $ 169,699.21 Community Services Director $ 116,322.91 $ 122,139.05 $ 128,246.00 $ 134,658.31 $ 141,391.22 $ 118,649.37 $ 124,581.83 $ 130,810.92 $ 137,351.48 $ 144,219.04 Police Lieutenant $ 112,938.14 $ 118,585.04 $ 124,514.30 $ 130,740.01 $ 137,277.02 $ 115,196.90 $ 120,956.74 $ 127,004.59 $ 133,354.81 $ 140,022.56 City Clerk $ 108,557.58 $ 113,985.46 $ 119,684.74 $ 125,668.98 $ 131,952.41 $ 110,728.73 $ 116,265.17 $ 122,078.43 $ 128,182.36 $ 134,591.46 Building Official $ 74,534.21 $ 78,256.08 $ 82,154.45 $ 86,245.32 $ 90,576.84 $ 76,024.89 $ 79,821.20 $ 83,797.54 $ 87,970.23 $ 92,388.38 Public Works Superintendent $ 74,258.09 $ 77,971.00 $ 81,869.55 $ 85,963.02 $ 90,261.17 $ 75,743.25 $ 79,530.42 $ 83,506.94 $ 87,682.28 $ 92,066.39 Accountant $ 69,138.22 $ 72,595.13 $ 76,224.90 $ 80,035.90 $ 84,037.75 $ 70,520.98 $ 74,047.03 $ 77,749.40 $ 81,636.62 $ 85,718.51 Fire Adm Analyst (NEW) $ 61,157.62 $ 64,215.50 $ 67,426.26 $ 70,797.57 $ 74,337.44 $ 62,380.77 $ 65,499.81 $ 68,774.79 $ 72,213.52 $ 75,824.19 Police Admin Assistant $ 58,245.36 $ 61,160.08 $ 64,205.03 $ 67,429.12 $ 70,799.76 $ 59,410.27 $ 62,383.28 $ 65,489.13 $ 68,777.70 $ 72,215.76 Fire Adm Assistant $ 58,245.36 $ 61,160.08 $ 64,205.03 $ 67,429.12 $ 70,799.76 $ 59,410.27 $ 62,383.28 $ 65,489.13 $ 68,777.70 $ 72,215.76 Payroll Specialist $ 57,398.53 $ 60,268.46 $ 63,281.88 $ 66,445.98 $ 69,768.29 $ 58,546.50 $ 61,473.83 $ 64,547.52 $ 67,774.90 $ 71,163.66 Councilmember-Mayor Monthly Stipend $ 700.00
Management Assistant $ 52,901.63 $ 55,562.38 $ 58,332.65 $ 61,243.82 $ 64,327.15 $ 53,959.66 $ 56,673.63 $ 59,499.30 $ 62,468.70 $ 65,613.69 Represented (KPSEA)
Bld. Ins/ Code Enforc I $ 49,010.31 $ 51,464.85 $ 54,015.61 $ 56,726.82 $ 59,550.34 $ 49,990.52 $ 52,494.15 $ 55,095.92 $ 57,861.36 $ 60,741.35 Bld. Ins.Code Enforc II $ 58,780.28 $ 61,716.09 $ 64,812.33 $ 68,068.98 $ 71,470.03 $ 59,955.89 $ 62,950.41 $ 66,108.58 $ 69,430.36 $ 72,899.43 Community Dev Admin Asst ll w/Plan Com $ 53,004.95 $ 55,651.98 $ 58,427.36 $ 61,347.12 $ 64,411.27 $ 54,065.05 $ 56,765.02 $ 59,595.91 $ 62,574.06 $ 65,699.50 Neighborhood Improvement Officer/ Hourly $ 23.15
PT Account Clerk 1/ Hourly $ 20.64 $ 21.66 $ 22.72 $ 23.83 $ 25.01 $ 21.05 $ 22.09 $ 23.17 $ 24.31 $ 25.51
Account Clerk 1 $ 42,962.24 $ 45,110.35 $ 47,365.86 $ 49,734.15 $ 52,220.85 $ 43,821.48 $ 46,012.56 $ 48,313.18 $ 50,728.83 $ 53,265.27 Account Clerk II $ 47,365.86 $ 49,734.15 $ 52,220.85 $ 54,831.89 $ 57,573.47 $ 48,313.18 $ 50,728.83 $ 53,265.27 $ 55,928.53 $ 58,724.94 Account Clerk II W/AP $ 49,734.15 $ 52,220.85 $ 54,831.89 $ 57,573.47 $ 60,452.14 $ 50,728.83 $ 53,265.27 $ 55,928.53 $ 58,724.94 $ 61,661.18 Account Clerk III $ 52,220.85 $ 54,831.89 $ 57,573.47 $ 60,452.14 $ 63,474.75 $ 53,265.27 $ 55,928.53 $ 58,724.94 $ 61,661.18 $ 64,744.24 Management Intern/ Hourly $ 16.90
Fire (KPFA)
Fire Captain EMT $ 79,940.02 $ 83,932.56 $ 88,157.16 $ 92,555.37 $ 97,204.35 $ 82,338.22 $ 86,450.54 $ 90,801.87 $ 95,332.03 $ 100,120.48 Fire Captain Paramedic $ 84,233.49 $ 88,459.19 $ 92,874.56 $ 97,517.34 $ 102,349.63 $ 86,760.49 $ 91,112.97 $ 95,660.80 $ 100,442.86 $ 105,420.12 Fire Engineer/EMT (NEW) $ 65,760.35 $ 69,048.37 $ 72,500.79 $ 76,125.83 $ 79,932.12 $ 67,733.16 $ 71,119.82 $ 74,675.81 $ 78,409.60 $ 82,330.08 Fire Engineer/Paramedic $ 72,544.48 $ 76,178.12 $ 79,972.57 $ 83,976.01 $ 88,172.40 $ 74,720.81 $ 78,463.46 $ 82,371.75 $ 86,495.29 $ 90,817.57 Firefighter/EMT $ 62,845.57 $ 65,991.76 $ 69,278.83 $ 72,753.74 $ 76,385.15 $ 64,730.94 $ 67,971.51 $ 71,357.19 $ 74,936.35 $ 78,676.70 Firefighter/Paramedic $ 69,081.87 $ 72,517.60 $ 76,100.28 $ 79,995.32 $ 83,982.24 $ 71,154.33 $ 74,693.13 $ 78,383.29 $ 82,395.18 $ 86,501.71 Part-time Firefighter EMT $ 20.86
$ 21.49
Non-Safety Paramedic/ Hourly $ 26.06
$ 26.84
PT FF/Medic $ 26.07
$ 26.85
Police (KPOA)
Police Sergeant Classic $ 94,291.45 $ 99,006.03 $ 103,956.33 $ 109,154.16 $ 114,611.86 Police Sergeant hired+ 1/1/15 $ 92,457.62 $ 97,080.50 $ 101,934.53 $ 107,031.26 $ 112,382.82 Police Officer $ 72,147.28 $ 75,752.98 $ 79,526.36 $ 83,501.00 $ 87,710.43 Police Officer hired+ 1/1/15 $ 70,738.55 $ 74,277.16 $ 77,966.69 $ 81,857.46 $ 85,983.06 Police Recruit / Hourly $ 22.90
Police Service Technician $ 51,765.97 $ 54,340.45 $ 57,070.42 $ 59,938.64 $ 62,910.48 Police Services Supervisor Classic $ 76,800.97 $ 80,843.13 $ 85,098.03 $ 89,576.87 $ 94,291.45 Police Services Supervisor hired +1/1/2015 $ 75,307.31 $ 79,270.85 $ 83,443.00 $ 87,834.74 $ 92,457.62 Community Services
Pool Manager/ Hourly $ 18.15
Aqua Aerobics Instructor/ Hourly $ 19.90
Lead Aqua Aerobics Instructor/ Hourly $ 21.40
Lead Guard/ Hourly $ 17.90
Lifeguard/ Hourly $ 16.90
Return Lifeguard/ Hourly $ 17.65
Nutrition Coordinator/ Hourly $ 20.90
Public Works (KPSEA)
Maintenance Worker I $ 44,662.75 $ 46,876.65 $ 49,218.88 $ 51,673.40 $ 54,256.25 $ 45,556.01 $ 47,814.18 $ 50,203.26 $ 52,706.87 $ 55,341.38 Maintenance Worker II $ 46,684.14 $ 49,010.31 $ 51,464.85 $ 54,015.61 $ 56,726.82 $ 47,617.82 $ 49,990.52 $ 52,494.15 $ 55,095.92 $ 57,861.36 Maintenance Worker III $ 55,299.03 $ 58,074.43 $ 60,994.17 $ 64,026.24 $ 67,234.78 $ 56,405.01 $ 59,235.92 $ 62,214.05 $ 65,306.76 $ 68,579.48 Trolley Driver/ Hourly $ 31.40 Holiday $51.40
$ 32.03 Holiday $52.43
Water Operator I $ 48,705.50 $ 51,143.99 $ 53,694.78 $ 56,389.94 $ 59,181.38 $ 49,679.61 $ 52,166.87 $ 54,768.68 $ 57,517.74 $ 60,365.01 Water Operator II $ 57,545.01 $ 60,416.64 $ 63,448.72 $ 66,625.16 $ 69,945.98 $ 58,695.91 $ 61,624.97 $ 64,717.69 $ 67,957.66 $ 71,344.90 Water Operator III $ 69,801.60 $ 73,298.91 $ 76,956.61 $ 80,822.90 $ 84,865.65 $ 71,197.63 $ 74,764.89 $ 78,495.74 $ 82,439.36 $ 86,562.96 Salary Chart as of 7/1/2026
Annual except where noted A B C D E
Administration
Unrepresented
City Manager $ 236,072.75
Assit City Manager /Director Admin Srvcs $ 160,425.33 $ 168,446.58 $ 176,868.93 $ 185,712.37 $ 194,997.99 Fire Chief $ 154,053.57 $ 161,756.24 $ 169,844.06 $ 178,336.25 $ 187,253.08 Police Chief $ 154,053.57 $ 161,756.24 $ 169,844.06 $ 178,336.25 $ 187,253.08 Community Development Director $ 139,611.95 $ 146,592.55 $ 153,922.18 $ 161,618.28 $ 169,699.21 Finance Director $ 139,611.95 $ 146,592.55 $ 153,922.18 $ 161,618.28 $ 169,699.21 Public Works Director $ 139,611.95 $ 146,592.55 $ 153,922.18 $ 161,618.28 $ 169,699.21 Community Services Director $ 118,649.37 $ 124,581.83 $ 130,810.92 $ 137,351.48 $ 144,219.04 Police Lieutenant $ 115,196.90 $ 120,956.74 $ 127,004.59 $ 133,354.81 $ 140,022.56 City Clerk $ 110,728.73 $ 116,265.17 $ 122,078.43 $ 128,182.36 $ 134,591.46 Building Official $ 76,024.89 $ 79,821.20 $ 83,797.54 $ 87,970.23 $ 92,388.38 Public Works Superintendent $ 75,743.25 $ 79,530.42 $ 83,506.94 $ 87,682.28 $ 92,066.39 Accountant $ 70,520.98 $ 74,047.03 $ 77,749.40 $ 81,636.62 $ 85,718.51 Fire Adm Analyst $ 62,380.77 $ 65,499.81 $ 68,774.79 $ 72,213.52 $ 75,824.19 Police Admin Assistant $ 59,410.27 $ 62,383.28 $ 65,489.13 $ 68,777.70 $ 72,215.76 Fire Adm Assistant $ 59,410.27 $ 62,383.28 $ 65,489.13 $ 68,777.70 $ 72,215.76 Payroll Specialist $ 58,546.50 $ 61,473.83 $ 64,547.52 $ 67,774.90 $ 71,163.66 Councilmember-Mayor Monthly Stipend $ 700.00
Management Assistant $ 53,959.66 $ 56,673.63 $ 59,499.30 $ 62,468.70 $ 65,613.69 Represented (KPSEA)
Bld. Ins/ Code Enforc I $ 49,990.52 $ 52,494.15 $ 55,095.92 $ 57,861.36 $ 60,741.35 Bld. Ins.Code Enforc II $ 59,955.89 $ 62,950.41 $ 66,108.58 $ 69,430.36 $ 72,899.43 Community Dev Admin Asst ll w/Plan Com $ 54,065.05 $ 56,765.02 $ 59,595.91 $ 62,574.06 $ 65,699.50 Neighborhood Improvement Officer/ Hourly $ 23.15
PT Account Clerk 1/ Hourly $ 21.05 $ 22.09 $ 23.17 $ 24.31 $ 25.51 Account Clerk 1 $ 43,821.48 $ 46,012.56 $ 48,313.18 $ 50,728.83 $ 53,265.27 Account Clerk II $ 48,313.18 $ 50,728.83 $ 53,265.27 $ 55,928.53 $ 58,724.94 Account Clerk II W/AP $ 50,728.83 $ 53,265.27 $ 55,928.53 $ 58,724.94 $ 61,661.18 Account Clerk III $ 53,265.27 $ 55,928.53 $ 58,724.94 $ 61,661.18 $ 64,744.24 Management Intern/ Hourly $ 16.90
Fire (KPFA)
Fire Captain EMT $ 82,338.22 $ 86,450.54 $ 90,801.87 $ 95,332.03 $ 100,120.48 Fire Captain Paramedic $ 86,760.49 $ 91,112.97 $ 95,660.80 $ 100,442.86 $ 105,420.12 Fire Engineer/EMT (NEW) $ 67,733.16 $ 71,119.82 $ 74,675.81 $ 78,409.60 $ 82,330.08 Fire Engineer/Paramedic $ 74,720.81 $ 78,463.46 $ 82,371.75 $ 86,495.29 $ 90,817.57 Firefighter/EMT $ 64,730.94 $ 67,971.51 $ 71,357.19 $ 74,936.35 $ 78,676.70 Firefighter/Paramedic $ 71,154.33 $ 74,693.13 $ 78,383.29 $ 82,395.18 $ 86,501.71 Part-time Firefighter EMT $ 21.49
Non-Safety Paramedic/ Hourly $ 26.84
PT FF/Medic $ 26.85
Police (KPOA)
Police Sergeant Classic $ 94,291.45 $ 99,006.03 $ 103,956.33 $ 109,154.16 $ 114,611.86 Police Sergeant hired+ 1/1/15 $ 92,457.62 $ 97,080.50 $ 101,934.53 $ 107,031.26 $ 112,382.82 Police Officer $ 72,147.28 $ 75,752.98 $ 79,526.36 $ 83,501.00 $ 87,710.43 Police Officer hired+ 1/1/15 $ 70,738.55 $ 74,277.16 $ 77,966.69 $ 81,857.46 $ 85,983.06 Police Recruit / Hourly $ 22.90
Police Service Technician $ 51,765.97 $ 54,340.45 $ 57,070.42 $ 59,938.64 $ 62,910.48 Police Services Supervisor Classic $ 76,800.97 $ 80,843.13 $ 85,098.03 $ 89,576.87 $ 94,291.45 Police Services Supervisor hired +1/1/2015 $ 75,307.31 $ 79,270.85 $ 83,443.00 $ 87,834.74 $ 92,457.62 Community Services
Pool Manager/ Hourly $ 18.15
Aqua Aerobics Instructor/ Hourly $ 19.90
Lead Aqua Aerobics Instructor/ Hourly $ 21.40
Lead Guard/ Hourly $ 17.90
Lifeguard/ Hourly $ 16.90
Return Lifeguard/ Hourly $ 17.65
Nutrition Coordinator/ Hourly $ 20.90
Public Works (KPSEA)
Maintenance Worker I $ 45,556.01 $ 47,814.18 $ 50,203.26 $ 52,706.87 $ 55,341.38 Maintenance Worker II $ 47,617.82 $ 49,990.52 $ 52,494.15 $ 55,095.92 $ 57,861.36 Maintenance Worker III $ 56,405.01 $ 59,235.92 $ 62,214.05 $ 65,306.76 $ 68,579.48 Trolley Driver/ Hourly $ 31.40 Holiday $51.40
Water Operator I $ 49,679.61 $ 52,166.87 $ 54,768.68 $ 57,517.74 $ 60,365.01 Water Operator II $ 58,695.91 $ 61,624.97 $ 64,717.69 $ 67,957.66 $ 71,344.90 Water Operator III $ 71,197.63 $ 74,764.89 $ 78,495.74 $ 82,439.36 $ 86,562.96
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & City Council
REPORT FROM: David Peters, City Engineer REVIEWED BY: AJH AGENDA ITEM: SB 1 Resolution FY 2026/27
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 FY26/27, the City is expected to receive $372,758 from the RMRA fund. Based on the recently adopted Pavement Management System adopted by the City in 2025, 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 26-27 is:
Project Description Location Year of
Completion
Avg.
PCI
18th Avenue
Rehabilitation
Resurface roadway UPRR to Kern Street (Road
396)
2027 25
Staff is recommending the 18th Avenue Rehabilitation project be selected as the SB1 project for FY26-27.
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 approve Resolution 2026-019 as presented.
Meeting Date: 06/17/2026
Agenda Item: 6
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 2026-019
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? No
3. If Budgeted, Which Line? N/A
RESOLUTION NO. 2026-019
A RESOLUTION TO THE CITY COUNCIL OF THE CITY OF KINGSBURG ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026-27 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 $372,758 in RMRA funding in Fiscal Year 2026-27 from SB 1; and
WHEREAS, this is the eighth 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 2026-27 Road Maintenance and Rehabilitation Account revenues:
Project Description Location Estimated
Useful Life
Anticipated
Year of
Construction
18th Avenue Resurface roadway UPRR to Kern
Street (Road 396)
10-15 Yr 2027
********
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 ________2026, by the following vote:
Ayes: Councilmembers:
Noes: Councilmembers:
Absent: Councilmembers:
Abstain: Councilmembers:
Abigail Palsgaard, City Clerk
City of Kingsburg
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 Joint Meeting Minutes
June 18, 2025
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 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 for each entity: This meeting is a joint meeting of the Kingsburg City Council, the Board of Directors of the City of Kingsburg Public Financing Authority and the Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency. During the joint meeting, the members of the Kingsburg City Council will be concurrently sitting as the members of the Board of Directors of the City of Kingsburg Public Financing Authority and the Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency: Mayor Pursell called the joint meeting of the Kingsburg City Council to order at 6:01pm.
Council Members Present: David Silva, Vince Palomar, Laura North, Staci Smith and Mayor Brandon Pursell.
Council Members Absent: None.
Approve Joint Meeting Agenda: A motion was made by Council Member Palomar, seconded by Council Member North, to approve the agenda, as published. The motion carried by a unanimous voice vote.
PRESENTATIONS AND INFORMATIONAL REPORTS: None.
PUBLIC COMMENT
Larry Salinas, Representative for Jim Costa, wanted to introduce himself. Council thanked Mr.
Costa for all that he does. Federal appropriation for the EOC center for $1,000,000.
Joint Meeting Consent Calendar: –
A motion was made by Council Member Palomar, seconded by Council Member Silva, to approve the items appearing on the Consent Calendar. The motion carried by a unanimous voice vote.
(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
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
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 18, 2025
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)
A motion was made by Board Member North, seconded by Board Member Smith, to approve the items appearing on the Consent Calendar. The motion carried by a unanimous voice vote.
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) A motion was made by Board Member Palomar, seconded by Board Member Silva, to approve the items appearing on the Consent Calendar. The motion carried by a unanimous voice vote.
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
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
Mayor Pursell opened the Public Hearing at 6:10pm.
City Manager Alexander Henderson presented the budget in accordance with the City Charter. The proposed 2025/2026 budget has an all funds amount of $29,861,766, a 1.3% increase from last year. It is balanced and he thanked Finance Director Alma Colado and staff members for their work on it.
Mayor Pursell opened the City Council Discussion at 6:13pm.
Mayor Pursell asked if there has been any changes since the last meeting. City Manager Henderson said we audited the CFD account after the last meeting and found that a Tulare County check was deposited into CFD account when it should have gone to a different account. The account balance has been updated.
Mayor Pursell opened the Public Comment at 6:14pm.
No comments.
Mayor Pursell closed the Public Comment at 6:14pm.
Mayor Pursell opened the continued City Council Discussion at 6:14pm.
Council Member Palomar thanked staff for their hard work.
Mayor Pursell thanked staff and described the budget process with all of the rules and constraints.
Mayor Pursell closed the Public Hearing at 6:16pm.
Council Member North motioned, seconded by Council Member Palomar, to 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. The motion passed by a unanimous voice vote.
Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 18, 2025
PUBLIC HEARING— LANDSCAPING AND LIGHTING ASSESSMENT
DISTRICT NO. 93-01- CONSIDER APPROVAL OF ENGINEER'S REPORT AND
LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2025/2026- Staff Report prepared by Finance Director Alma Colado (Action only by the City Council)
Sponsor: Finance Department
Mayor Pursell opened the Public Hearing at 6:16pm.
Finance Director Alma Colado presented the total proposed levy for FY 2025/26 is $116,840.89, with a $2,508.17 increase from last year.
Mayor Pursell opened the City Council Discussion at 6:18pm.
There was none.
Mayor Pursell opened the Public Comment at 6:18pm.
No comments.
Mayor Pursell closed the Public Comment at 6:18pm.
Mayor Pursell opened the Continued City Council Discussion at 6:18pm.
Council Member Silva asked about the public hearing notice. Finance Director Colada explained when it was published.
Mayor Pursell closed the Public Hearing at 6:18pm.
Council Member Silva motioned, seconded by Council Member Smith, to 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. The motioned passed by a unanimous voice vote.
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
Finance Director Colado presented the recommended Gann limit. It is an annual process for Council to adopt the spending limits. Staff recommend Council use the city growth percentage.
Council Member Silva motioned, seconded by Council Member Palomar, to adopt Resolution No. 2025-034 approving the Gann Limit calculation for 2025-26 Fiscal Year using the City Growth percentage. The motion passed by a unanimous voice vote.
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
City Manager Henderson presented the proposed CFD rate. Council Member North asked if there is an increase. City Manager Henderson said yes, 4%. Council Member North is having a hard time with increasing the tax when the fund balance is so high. City Manager Henderson presented the budget for 2025/26. It is up to Council if they do not want to increase the amount.
Council Member North said it is a hard pill to swallow when we have so much in the fund.
Mayor Pursell said he understands, but the developments are new. In the future when repairs need to be made, the costs can be high and we will need this fund balance to pay for them.
Council Member Palomar motioned, seconded by Council Member Silva, to adopt Resolution No. 2025–036 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 2025-2026 authorize the City Manager to Kingsburg City Council, City of Kingsburg Public Financing Authority and Board of Directors of the Successor Agency of the Kingsburg Redevelopment Agency Joint Meeting Minutes June 18, 2025
execute the Intent to Levy Letter. The motion passed a voice vote of 4-1, with Council Member North voting no.
FUTURE AGENDA ITEMS
None.
CITY MANAGER’S REPORT
City Manager Henderson reminded Council that the next meeting is 7/16. The Annual firework show is on 7/3.
COUNCIL REPORTS/COUNCIL COMMITTEE REPORTS
Council Member Silva reported that the Kwik Korner gas station is progressing. The Business park sign has been refurbished, it looks amazing.
Council Member North had no report.
Council Member Smith attended the Chamber mixer at Jensen Enterprises.
Council Member Palomar reported on SKF meeting.
Mayor Pursell reported on the earmarks we have in the federal budget.
Mayor Pursell adjourned the Joint Meeting of the Kingsburg City Council, Board of Directors of the City of Kingsburg Public Financing Authority, and the Board of Directors of the Kingsburg Redevelopment Successor Agency at 6:41 PM.
Submitted By:
____________________________________
Abigail Palsgaard, City Clerk
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: CW AGENDA ITEM: City Manager’s Proposed FY2026-2027 Operating & Capital Budgets ACTION REQUESTED: ___Ordinance ___Resolution ____Motion _____Receive/File
EXECUTIVE SUMMARY
In accordance with City Charter 2.08.090(G), please find the City Manager’s proposed FY2026-2027 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 FY27 All-Funds budget is $39,117,835. The budget also includes ~$7.7M for twenty-seven (28) 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 budget does not include any changes to staffing across the organization. We are anticipating a surplus from FY26 that will be appropriately allocated after the audit is complete.
This evening’s action includes holding a public hearing and consideration of a Resolution to adopt the coming year budget.
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends the City Council hold a Public Hearing and adopt Resolution 2026-020 approving the 2026/2027 Fiscal Year Budget; including the Kingsburg Public Finance Authority and Successor Agency of the Kingsburg Redevelopment Agency budgets.
POLICY ALTERNATIVE(S)
1. N/A
REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES
1. Preserve the Kingsburg Experience
2. Financial Stability
3. Support Businesses
4. Community Engagement
Meeting Date: 06/17/2026
Agenda Item: 9
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 FY27 budget. Meetings included topics ranging from financial policies, CalPERS liability, capital improvements and individual fund performance (Measure E, Special Revenue, etc.) The budget was presented as an informational item during the Council’s meeting on June 2, 2026.
BACKGROUND INFORMATION
See Executive Summary.
ATTACHED INFORMATION
1. Resolution 2026-020
2. FY2026-2027 Budget Document
3. PowerPoint Presentation (6/2/2026)
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? N/A
3. If Budgeted, Which Line? N/A
RESOLUTION NO. 2026-020
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 2026-2027
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 2026-2027 Budget; and
WHEREAS, the 2026-2027 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 2026-2027 is $39,117,835 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 2026-2027 Budget for the City of Kingsburg and related agencies for 2026-2027 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 17th day of June 2026, by the following vote:
Ayes: Councilmembers:
Noes: Councilmembers:
Absent: Councilmembers:
Abstain: Councilmembers:
Abigail Palsgaard, City Clerk
City of Kingsburg
THE CITY OF
KINGSBURG
FISCAL
YEAR
2026-2027
ADOPTED OPERATING
&
CAPITAL BUDGET
THE GEM OF THE VALLEY
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 FY 2025/26
Table of Contents
Description Page
INTRODUCTION & SUMMARIES
City Map......................................................................................................................................................................... 8 Leadership Group .......................................................................................................................................................... 9 Organizational Chart.................................................................................................................................................... 11 Economic Overview ....................................................................................................................................................12 Kingsburg at a Glance ..................................................................................................................................................24 Letter from City Manager............................................................................................................................................26 2024-2029 Strategic Plan.............................................................................................................................................30 Goals and Performance Measures...............................................................................................................................41 Basis of Accounting and Budget ..................................................................................................................................48 Personnel Summary.....................................................................................................................................................50 Budget Schedule..........................................................................................................................................................51 CalPERS Discussion ......................................................................................................................................................53 Fund Balance Projection..............................................................................................................................................70 General Fund Ending Fund Balance Graph ..................................................................................................................71 All Transfers................................................................................................................................................................. 72 Budgets
GENERAL FUND
Summary of General Fund Segments..........................................................................................................................73 General Fund Summary ...............................................................................................................................................74 Revenue Summary ......................................................................................................................................................75 General Fund Budget Prep Worksheet Revenues .......................................................................................................76 General Fund Budget Prep Worksheet Expenses........................................................................................................78 General Fund Revenue Estimates Graph.....................................................................................................................84 General Fund Revenue Trend Graph ...........................................................................................................................85 General Fund Expenditures Estimates Graph..............................................................................................................86 General Fund Expenditure Summary...........................................................................................................................87 Individual Departments:..................................................................................................................................................
City Council....................................................................................................................................................88 City Attorney .................................................................................................................................................89 Non-Departmental ........................................................................................................................................90 City Manager.................................................................................................................................................91 City Clerk .......................................................................................................................................................92 Finance ..........................................................................................................................................................93 Administrative Services................................................................................................................................. 94 Planning & Building .......................................................................................................................................95 Community Services......................................................................................................................................96 Police .............................................................................................................................................................97 Public Works Administration.........................................................................................................................98 Landscape Maintenance ...............................................................................................................................99 Building & Facility Maintenance..................................................................................................................100 Vehicle Maintenance...................................................................................................................................101 Downtown Business Improvement District................................................................................................. 102 Business Park Sign .......................................................................................................................................103 Fiber Optic Loan ..........................................................................................................................................104
SPECIAL REVENUE FUNDS
Summary of Special Revenue Funds..........................................................................................................................105 Special Revenue Funds Budget Prep Worksheets Revenues.....................................................................................106 Special Revenue Funds Budget Prep Worksheets Expenses .....................................................................................107 Gas Tax Fund..............................................................................................................................................................109 Local Transportation Fund Article 3 ..........................................................................................................................110 Local Transportation Fund Article 8 ..........................................................................................................................111 Measure C Fund.........................................................................................................................................................112 Summary of Special Revenue - Public Safety Funds..................................................................................................113 Special Revenue - Public Safety Fund Budget Prep Worksheets Revenues...............................................................114 Special Revenue - Public Safety Fund Budget Prep Worksheets Expenses ...............................................................115 Measure E Public Safety Tax......................................................................................................................................117
DEVELOPMENT IMPACT FEES
Development Impact Fee Funds Summary................................................................................................................118 Development Impact Fee Funds Budget Prep Worksheets Revenues ......................................................................119 Development Impact Fee Funds Budget Prep Worksheets Expenses.......................................................................121 Development Impact Fee – Special Recreation ........................................................................................................123 Development Impact Fee – Traffic ...........................................................................................................................124 Development Impact Fee – Water Facilities..............................................................................................................125 Development Impact Fee – Public Safety .................................................................................................................126 Development Impact Fee – General Government.....................................................................................................127 Sewer Connection Fees .............................................................................................................................................128 Storm Drain Fees .......................................................................................................................................................129 Parks & Recreation - Neighborhood..........................................................................................................................130 Parks & Recreation – Community .............................................................................................................................131 Capital Project Traffic Impact Zone ...........................................................................................................................132 Equipment Replacement Reserve .............................................................................................................................133
ENTERPRISE FUNDS
Summary of Enterprise Funds ...................................................................................................................................134 Enterprise Funds Budget Prep Worksheets Revenues ..............................................................................................135 Enterprise Funds Budget Prep Worksheets Expenses...............................................................................................136 Water System ............................................................................................................................................................139 Solid Waste................................................................................................................................................................140 Fire/Ambulance .........................................................................................................................................................141
RECREATION
Summary of Recreation Funds...................................................................................................................................142 Recreation Funds Budget Prep Worksheets Revenues .............................................................................................143 Recreation Funds Budget Prep Worksheets Expenses..............................................................................................144 Crandell Swim Complex .............................................................................................................................................146 Senior Center.............................................................................................................................................................147
GRANT FUNDS
Summary of Grants and Federal Projects Funds .......................................................................................................148 Grants & Federal Project Funds Prep Worksheet Revenues .....................................................................................149 Grants & Federal Project Funds Prep Worksheet Expenses .....................................................................................152 Community Development Block Grant Park..............................................................................................................155 Park Improvement Grants ........................................................................................................................................156 Transient Oriented Development (TOD) Grant .........................................................................................................157 COPS - SLESF ..............................................................................................................................................................158 American Rescue Plan (ARPA) ...................................................................................................................................159 ACT Task Force Grant.................................................................................................................................................160 Prop 56 – Tobacco Enforcement Grant .....................................................................................................................161 School Resource Officer Grant – Kingsburg Joint Union High School........................................................................162 School Resource Officer Grant – Kingsburg Elementary Charter School District ......................................................163 Madsen Avenue Recon – Stroud to Sierra.................................................................................................................164 Bethel/Sierra Roundabout.........................................................................................................................................165 Mehlert Ave Reconstruction......................................................................................................................................166
FINANCE AUTHORITY
Debt Service Overview ..............................................................................................................................................167 Summary of Finance Authority Funds ....................................................................................................................... 169 Finance Authority Funds Budget Prep Worksheets Revenues ..................................................................................170 Finance Authority Funds Budget Prep Worksheets Expenses ..................................................................................171 Finance Authority Graph ...........................................................................................................................................172 Assessment District Fund – Budget Prep Worksheets Revenues..............................................................................173 Assessment District Fund – Budget Prep Worksheets Expenses...............................................................................174 Landscape & Lighting 93-01.......................................................................................................................................176 CFD Tract 6151 - Monarch.........................................................................................................................................177 CFD Tract 6122 – Kings Estates ................................................................................................................................. 178 CFD Tract 6242 – Kings Estates..................................................................................................................................179 CFD Tract 6167 – Kings Estates ................................................................................................................................. 180 CFD Tract 16-002 – Tulare County ............................................................................................................................181 CFD Tract 6306 – Fresno Co. Summerlyn ..................................................................................................................182
CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Budget Summary ...................................................................................................................183 Capital Improvement Funds Projects ........................................................................................................................186 Capital Improvement Project Impact on Operating Budgets ....................................................................................187
RISK MANAGEMENT
Internal Service Funds Budget Prep Worksheets Revenues .....................................................................................188 Internal Service Funds Budget Prep Worksheets Expenses.......................................................................................189 Risk Management Fund Graph ..................................................................................................................................190 CalPERS UAL Fund Graph...........................................................................................................................................191 Economic Stabilization Fund .....................................................................................................................................192 Equipment Reserve Fund...........................................................................................................................................193 Forgivable Loan Program Fund..................................................................................................................................194 City Financial, Monetary and Budgetary Policies ....................................................................................................195 Glossary ....................................................................................................................................................................221 Resolution ................................................................................................................................................................. 228 ?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
2026-2027 City of Kingsburg Leadership Group
ELECTED OFFICIALS
Brandon Pursell
Mayor Pro-Tem
District 3
Staci Smith
Mayor
District 4
Laura North
Council Member
District 2
Vince Palomar
Council Member
District 5
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
Shaun Stephens
Rodnie Roberts
City Manager
Assistant City Manager/Director of Administrative
Services
City Clerk
Finance Director
Director of Public Works
Community Services Director
Community Development Director
Police Chief
Fire Chief
PROFESSIONAL SERVICES: CONSULTANTS
Michael Noland
David Peters
Jolene Polyack
City Attorney- Kahn, Soares & Conway, LLP
City Engineer- Peters Engineering
Economic Development CoordinatorPolyack Marketing
Fire Chief
Rodnie Roberts
Finance Director
Alma Colado
Public Works Director
Daniel Galvez
Organizational Chart of
The City of Kingsburg
California
Organizational Chart of
The City of
Kingsburg
California
Citizens of Kingsburg
City Council Mayor
Staci Smith
Mayor Pro-Tem
brandon Pursell
Council Members
Laura North
Vince Palomar
David M. Silva
Local Elections Official
Local Legislation Official
Licensing
Records Managment
City Manager
Alexander Henderson
Fire Response
EMS Community
Risk
Reduction Rescue Services
Human Resources
Administration Risk Management
Assistant City Manager and
Director of Administrative
Services
Christina Windover
Consultant Services Provided By Peters Engineering Group (Engineer); Kahn, Soares & Conway, LLP (City Attorney); Jolene Polyack (Economic Development) Police Chief
Shaun Stephens
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
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
@CITYOFKINGSBURG KINGSBURG ECONOMIC DEVELOPMENT
Economic Overview
VISIT US AT: WWW.CITYOFKINGSBURG-CA.GOV
Kingsburg
CENTRAL CALIFORNIA’S SWEDISH VILLAGE
city of
4 KINGSBURG HISTORY
LOCATION
DEMOGRAPHICS
BUSINESS FRIENDLY
INCENTIVES
SMALL BUSINESS
BUSINESS PARK
SUCCESSES
LOCAL EVENTS
CONTACT INFORMATION
3 4
5 6
7 8
9 10
11 12
Economic Overview
Welcome to our community!
Take a look around and find out
what we have to offer.
TABLE OF
Contents
5 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 3
In 1873 the City of Kingsburg, a small railroad town on the Valley Line of the Central Pacific Railroad, was established. During this time, Swedish natives settled in this new town called “Kings River Switch” a flag stop on the Central Pacific Railroad. In 1894, the spelling of the City changed to Kingsburg, and in 1908 Kingsburg was officially recognized as a town. By the year 1921 the Swedish-American population was up to ninety-four percent within a three mile radius, because of this the community became known as “Little Sweden”. In order to keep with its Swedish heritage the City continues to design many of the buildings with a Swedish architecture. For much of Kingsburg’s history the vineyards, that mainly supplied raisins and table grapes, have been an essential part of the City’s economy. This is especially apparent in that Kingsburg is the headquarters of Sun-Maid Growers of California, the largest employer in the City. With a rich cultural history, skilled and educated workforce, essential central location, and committed development leaders, Kingsburg is the place for your next business venture.
HISTORY
OUR GOAL
HAS ALWAYS BEEN TO MAKE SURE
THAT KINGSBURG REMAINS A
VIBRANT, SAFE, ENJOYABLE PLACE
TO BE. THE CITY COUNCIL HAS
INVESTED GREATLY IN MAKING
SURE THAT IT STAYS VIABLE.
Alex Henderson
KINGSBURG CITY MANAGER
“
”
6 San Francisco
Los Angeles
Fresno
www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 4
* for more information regarding
Kingsburg Business Park
go to www.kingsburgbusinesspark.com.
There are several other sites throughout Kingsburg
that may suit your business’s needs.
Kingsburg
IS LOCATED
MIDWAY
BETWEEN
LOS ANGELES &
SAN FRANCISCO
Kingsburg
IS ONLY
30 MILES
SOUTH OF FRESNO
HIGHWAY 99
RUNS THROUGH
THE CITY AND
ALLOWS FOR
EASY
ACCESS
BY MOTORISTS
57 CUMULATIVE,
SHOVEL-READY
ACRES
WITHIN THE CITY LIMITS
WITH ACCESS
AND VISIBILITY
TO HIGHWAY 99 *
HAS A
“SWEDISH
VILLAGE”
THEME IN ITS
UPSCALE,
CLEAN,
LOW CRIME,
LOW COST OF LIVING,
MIDWESTERN VALUES,
FAMILY ORIENTATED
COMMUNITY
Kingsburg
Contact our Economic Development Coordinator to find the site that’s right for you.
Or check out the Economic Development section at cityofkingsburg-ca.gov.
LOCATION & COMMUNITY
7 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 5 Kingsburg
city of
DEMOGRAPHICS
DISTANCE
TO MAJOR CITIES
HIGHER EDUCATION
(FRESNO COUNTY CONTINUED EDUCATION)
FRESNO PACIFIC UNIVERSITY
CALIFORNIA CHRISTIAN COLLEGE
FRESNO CITY COLLEGE
CALIFORNIA STATE
UNIVERSITY-FRESNO
INSTITUTE OF TECHNOLOGY INC
ITT TECHNICAL INSTITUTE-CLOVIS
KAPLAN COLLEGE-FRESNO
SAN JOAQUIN COLLEGE OF LAW
REEDLEY COLLEGE
WEST HILLS
COLLEGE-COALINGA
CLOVIS COMMUNITY COLLEGE
CALIFORNIA HEALTH
SCIENCES UNIVERSITY
UNIVERSITY OF CALIFORNIA
SAN FRANCISCO - FRESNO
POPULATION:
12,002
CARS PER DAY :
Averages Highway 99
70,000
INCOME:
Median Household
$65,633
HOUSING:
Owner Occupied
65%
EMPLOYMENT:
Unemployment Rate
6%
8 MAJOR EMPLOYERS
MAJOR RETAILERS
1,000
T-MOBILE CUSTOMER EXPERIENCE CENTER
OFFERING WORLD LEADING 5G NETWORK
PENDING
...
650
276
266
180
80 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 6
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
WE ALWAYS KNEW WE WANTED TO EXPAND
INTO KINGSBURG. IT’S IDEALLY LOCATED
NEAR THE HIGHWAY, HAS QUALITY PROJECTS ALL
AROUND AND A SUPPORTIVE COMMUNITY. THE
MANY INCENTIVES THE CITY OFFERS MAKE IT
EVEN MORE ENTICING TO LOCATE HERE.”
Mike Alamsi
CFO, STATE FOODS
BUSINESS FRIENDLY
SUN-MAID GROWERS OF CALIFORNIA
HOME TO THE LARGEST RAISIN COOPERATIVE IN THE WORLD.
GUARDIAN GLASS
A WORLD LEADER IN THE MANUFACTURING OF GLASS, AUTO PARTS & BUILDING PRODUCTS.
KINGSBURG ELEMENTARY SCHOOL DISTRICT
AWARD WINNING EDUCATIONAL SYSTEM.
PACKAGING CORP OF AMERICA (PCA)
CORRUGATED PACKAGING MANUFACTURER.
SAFE FOOD ALLIANCE
FULL SERVICE FOOD SAFETY ORGANIZATION.
9 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 7
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
INCENTIVES
Kingsburg
WORKS WITH YOU TO MEET
THE DEMANDS OF BUSINESSES
LARGE AND SMALL
KINGSBURG IS PROMOTING NEW ECONOMIC
INCENTIVE PROGRAMS TO ENCOURAGE BUSINESSES
TO LOCATE OR EXPAND INTO OUR TOWN.
DEVELOPMENT
INCENTIVE
FUND
TO ASSIST WITH
FINANCIAL BARRIERS TO
OPENING OR EXPANDING
YOUR BUSINESS.
21 DAY
ADMINISTRATIVE
APPROVAL
FOR PERMITTING
UPPER FLOOR
REHABILITATION
LOAN
PROGRAM
IN THE
CITY'S DEVELOPMENT
IMPACT FEES
25%
REDUCTION
OF THE
CITY'S PORTION
OF REAL ESTATE
PROPERTY TAXES
FOR THREE YEARS
50%
REBATE
OF THE
CITY'S PORTION OF
SALES TAXES
FOR THREE YEARS
50%
REBATE
DOWNTOWN FAÇADE
AND ALLEY
IMPROVEMENT
PROGRAM
MICRO-GRANT PUBLIC/
PRIVATE PARTNERSHIP
MATCHING
GRANT
PROGRAM
EXPANDED TO INCLUDE:
BUSINESS PARK, LIGHT INDUSTRIAL AREA
AND CENTRAL COMMERCIAL (WHICH INCLUDES DOWNTOWN)
BUSINESS
IMPROVEMENT
ZONES
ADDITIONAL
IMPACT FEE
REDUCTION FOR
NEW
QUALIFYING
DEVELOPMENT
IN DESIGNATED
B.I.Z.
10 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 8
I ENJOY WORKING
WITH THE CITY
STAFF. THEY ARE ALWAYS
AVAILABLE AND WILLING
TO WORK WITH ME AND
MY CLIENTS. THERE
REALLY ISN’T THE TYPICAL
BUREAUCRATIC HOOPS TO
JUMP THROUGH, THEY’VE
REWORKED THE PROCESS
TO MAKE PERMITTING MUCH
EASIER AND FASTER.”
Rick Amerine
CUSHMAN & WAKEFIELD
SMALL BUSINESS
Kingsburg WAS SELECTED AS A FINALIST TO BE FEATURED IN
THE NATIONAL TELEVISION SHOW “SMALL BUSINESS REVOLUTION.” BECAUSE OF KINGSBURG’S UNIQUE CHARACTERISTICS
SMALL BUSINESS PROGRAMS
Downtown Façade and Alley Improvement Program
Kingsburg offers matching funds for small businesses looking to enhance their storefronts.
See the city’s web site for more information and to download an application.
Dedicated Economic Development
The City of Kingsburg has infrastructure set up to specifically shepherd businesses through the tasks needed to prepare business plans and locate suitable locations.
Micro-Grant Public/Private Partnership Matching Grant Program For businesses, organizations or individuals to improve Kingsburg’s community ambiance.
Development Incentive Fund
Adaptive fund that allows the City to partner financially with new business owners on eligible projects to help eliminate obstacles to operating in Kingsburg.
SMALL BUSINESS FOCUS
Kingsburg differentiates itself from other communities by embracing small businesses.
We have many that sell items shoppers can’t find anywhere else. In addition to unique items for sale, we offer over 35 locally owned and operated restaurants. Kingsburg is a destination shopping and dining location along Highway 99 in Central California. 350
JOBS
CREATED
IN LAST
24 MONTHS
24 NEW
SMALL
BUSINESSES
OPENED
IN LAST
12 MONTHS
TOP 5
FINALIST
OUT OF
14,000
APPLICATIONS
11 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 9
CA-99
Sonic
Cal Trans Dance
Co
Anderson
Striping
19a
5 7
6 31
30 1
19b
19b
19c
16 17
15 12
14 13
9 8
28 32
29 25
27 3
4 10
34 33 11
21 22 23
26 37
24 35
36 18
SIERRA
AVE B
MORGAN
BRATTON
VENTURA
CRUMLUNGREN
µ KINGSBURG
BUSINESS
PARK
0 0.01250.025 0.05 0.075 0.1Miles
Highway Commercial
Highway or Central Commercial
Service Commercial
BUSINESS PARK
With over forty acres of shovel-ready lots right
on Highway 99 in the center of California the
Kingsburg Business Park is poised for growth.
Zoning ranges from light industrial to highway
commercial, depending on the location of the
parcel. Our low crime and low unemployment
rates coupled with our business-friendly City
Council make this location perfect for many
businesses looking to start, expand or relocate.
THERE WERE SEVERAL REASONS
WE CHOOSE KINGSBURG FOR OUR
COMPANY’S RELOCATION. THE CLOSE
PROXIMITY TO HIGHWAY 99, LOW CRIME, AND
THE WARM AND WELCOMING ATTITUDE OF
THE COMMUNITY TO NAME A FEW. BEING
CENTRALLY LOCATED HAS ALSO INCREASED
OUR ACCESS TO A BIGGER LABOR POOL.”
Tom Jones
SAFE FOOD ALLIANCE
CALTRANS ESTIMATES
THAT THERE ARE NEARLY
70,000 VEHICLES
ON HIGHWAY 99
THROUGH KINGSBURG
EACH DAY.
Check out our dedicated website for
information on availability and zoning at
www.kingsburgbusinesspark.com
12 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 10
SUCCESSES
• APOTEK LOFTS
• BELLA BAKERY
• BELLA CREAMERY
• THE HERITAGE
COMPANY
• HONEYCOMB
• BAKER’S CLOSET
• FUGAZZIS
• FOOLS CRAFT
CIDER
• STACKED BAR &
GRILL
• JIMINEZ TACO
SHOP
• UPTOWN SPROUTS
• JDS ELECTRIC
• BLUEBIRD HOME &
LIFESTYLE
MARKET
COMMERCIAL
During the past two years over 350 jobs have
been created within the Kingsburg city limits. There
are plenty more to come as additional new businesses
make their way through the planning process.
RESIDENTIAL
THERE ARE
547
HOUSING
STARTS
NEWLY COMPLETED
OR PROPOSED
WITHIN KINGSBURG
KINGS ESTATES 119 UNITS
TRACT 6167 121 UNITS
TRACT 5073 39 UNITS
TRACT 6151 64 UNITS
• THE MERCANTILE
• ROBERTITOS
• BLD FRESH
• SAFE FOOD ALLIANCE
• CALIFORNIA
CONTROLLED
ATMOSPHERE
• ALLSTATE INSURANCE
• GUSS (GLOBAL
UNMANNED SPRAY
SYSTEM)
• REPUBLIC STATE
MORTGAGE
• AMPARAN FLOORING
• KINGS RIVER REAL
ESTATE
• KUPPA JOY COFFEE
HOUSE
Existing new businesses include:
FOR OVER 25 YEARS WE’VE BUILT BOTH
COMMERCIALLY AND RESIDENTIALLY
IN KINGSBURG. WE CONTINUE TO HAVE
SUCCESS WITH BOTH TYPES OF PROJECTS.
WE ALSO CHOSE KINGSBURG FOR OUR
GLOBAL UNMANNED SPRAY SYSTEM (GUSS)
MANUFACTURING FACILITY BECAUSE OF THE
HIGHWAY VISIBILITY, ACCESS TO AN EXPANDED
LABOR FORCE AND THE EASE OF WORKING
WITH THE CITY AND COMMUNITY.”
Dave Crinklaw
WEST STAR CONSTRUCTION, GUSS, CFS LP
FRESNO HOUSING
AUTHORITY
SENIOR LIVING 46 UNITS
ANDERSEN VILLAGE
PROJECT 158 UNITS
16 DOWN
TOWN
APARTMENTS
plus
13 www.cityofkingsburg-ca.gov | 1401 Draper Street | Kingsburg, CA 93631 | Main: 559-897-5821 | Fax: 559-897-5568 PAGE 11
LOCAL EVENTS
SWEDISH VILLAGE
THERE IS SO MUCH TO DO IN THE SWEDISH VILLAGE! ENJOY LOCAL RESTAURANTS, A WINERY AND BREWERY. SEE BEAUTIFUL MURALS, TOUR OUR HISTORIC DEPOT, JAIL AND HISTORIC PARK, AND ENJOY SHOPPING AT UNIQUE ONE-OF-A-KIND SHOPS. THERE’S SOMETHING FOR EVERYONE.
Annual Car Show
Swedish Festival
Concerts Under the Stars
Harvest Moon Music Festival
Julgranfest
Santa Lucia Celebration
14 Kingsburg
city of
@CITYOFKINGSBURG KINGSBURG ECONOMIC DEVELOPMENT
Contact
Jolene Polyack, City of Kingsburg’s
Economic Development Coordinator
[email protected] • (559) 284-2421
PHOTO BY: MIKE MILLER, GUARANTEE REAL ESTATE
CITY HALL HOURS 8:00AM - 5:00PM: M-F
1401 DRAPER STREET • KINGSBURG, CA 93631
PHONE: (559) 897-5821 • FAX: (559) 897-5568 FAX
VISIT US AT: WWW.CITYOFKINGSBURG-CA.GOV
15 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 17, 2026
To the Honorable Mayor Staci Smith, 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 2026- 2027 $39,117,835 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 FY2027 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 FY2027 Adopted Budget (Budget Resolution) occurred at the June 17, 2026, regular City Council meeting. The city’s budget document has been recognized by the GFOA with the Distinguished Budget Award 19 total times, including the last eleven 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. 2026-2027 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
Forward Planning
The City last adopted a revised General Plan in 1992. That changed in FY26 as the Council adopted an updated General Plan. 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. 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.
Internal Progress
For several years, the City of Kingsburg has carefully evaluated its long-term facility needs to ensure City Hall can continue to effectively serve residents while responsibly accommodating future growth. Our current space is dated, as we currently occupy a building that was constructed first as a bank in 1918. Over the past year, the city has undertaken a space and feasibility study to help create a site plan for a new complex to be built on 3 acres of land that was donated. As part of this effort, the City explored multiple options, including the construction of a new City Hall facility.
Preliminary estimates indicated that a new building would likely exceed $10 million in cost, requiring a significant investment of public resources. Recognizing the importance of fiscal responsibility, the City continued to evaluate alternatives that would provide the necessary space and functionality while minimizing costs to taxpayers.
Through a deliberate and strategic process, the City identified an opportunity to purchase an existing commercial building that offers ample room for current operations and future expansion at a fraction of the cost of new construction. Equally important, this opportunity allows the City to remain on Draper Street, preserving its longstanding presence in the heart of the community for generations to come. By partnering with the current property owner during the transition and securing a facility that can grow alongside the community, the City is making a prudent investment that balances financial stewardship, operational efficiency, and long-term service to Kingsburg residents.
Financial Stability
Rate Study Implementation
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 began on July 1, 2026, and will be examined for 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.
In FY26, the city began 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. That process will continue and be completed in FY27 in conjunction with our consultants, DTA.
Support Businesses
Economic Partnerships
The coming fiscal year continues the City's commitment to fostering a business-friendly environment that supports both existing employers and new investment opportunities. Through ongoing infrastructure improvements, streamlined development processes, and strategic planning efforts, the City is focused on creating the conditions necessary for sustainable economic growth.
Continued emphasis will remain on building our ever-developing Business Park. Recent developments in the Business Park include the completion of the new headquarters for Strategic Industries and Weststar Construction.
The City will continue to partner with local businesses, property owners, educational institutions, and regional economic development organizations to promote investment and job creation throughout Kingsburg. Key initiatives include supporting commercial and industrial development opportunities, advancing downtown revitalization efforts, expanding broadband and technology access, and ensuring that development review processes remain responsive and predictable. These efforts are intended to strengthen Kingsburg's economic resilience, broaden the local tax base, and preserve the unique character and quality of life that make our community an attractive place to live, work, and do business.
Community Engagement
SB 707
California Senate Bill 707, signed into law in 2025, represents one of the most significant updates to the Ralph M. Brown Act in decades. Beginning in 2026, local agencies subject to the Brown Act must implement new provisions related to hybrid meeting access, meeting translations, public participation opportunities, and procedures to address technology disruptions during public meetings.
The City of Kingsburg is committed to implementing both the requirements and the intent of SB 707 by expanding efforts to communicate clearly and proactively with residents throughout the legislative decision-making process. The City will continue to provide timely access to meeting agendas and supporting materials, utilize multiple communication channels to inform the public about important issues, and encourage community participation before decisions are made. In addition, the City will evaluate and implement technologies and procedures that enhance public access to meetings, improve accessibility, and ensure continuity of participation opportunities.
Through these measures, the City seeks to promote transparency, foster informed public dialogue, and ensure residents have meaningful opportunities to engage with their local government.
Community Safety
Measure E Extension
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 FY27, revenues are expected to be ~$2.8mm. Since inception, the City has received over ~$17mm 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 discussed and decided to bring a renewal effort to Kingsburg voters during the Primary Election on June 2, 2026. As of the printing of this document, election results remain unofficial, but early results show the renewal effort passing with over 76% support, more than was originally received in 2018. These funds will continue to provide the necessary support for our police and fire/EMS to ensure Kingsburg residents receive the public safety support they expect and deserve.
Conclusion & Acknowledgements
I would like to extend my sincere appreciation to Mayor Smith, the City Council, City staff, and the residents of Kingsburg for your continued dedication, partnership, and commitment to making Kingsburg the true "Gem of the Valley." The progress we achieve as a community is made possible through the collective efforts of those who care deeply about preserving and enhancing the exceptional quality of life that defines our city.
I would also like to offer special recognition to Finance Director Alma Colado, Assistant City Manager/Administrative Services Director Christina Windover, Management Assistant Stephanie Bennett, and our entire Large Management Team for their countless hours of work, collaboration, and attention to detail throughout the budget development process. Their professionalism, expertise, and commitment to responsible financial stewardship were instrumental in preparing this budget document and positioning the City for another successful year.
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
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
Average number of days to issue a permit (21 day turnaround) 21 10 10 10 10 Total permits issued - commercial 7 38 39 39 35
Total permits issued - residential 798 250 377 377 250
New construction housing permits 85 70 32 32 7
Solar permits issued 216 267 97 97 33
Pool classes offered 6 6 * 6 6
Number of pool participants 3000 2750 * 2750 2900
Number of pool/park rentals 251 295 * 300 312
Park space acres 22.16 22.16 22.16 23 25
Financial Stability
Performance Measures
FY
21/22
FY
22/23
FY
23/24
FY
24/25 Goal
FY
25/26
Audit completed with no reportable conditions Yes Yes ** Yes Yes Receipt of GFOA Distinguished Budget Award Yes Yes ** Yes Yes Measure E $ Collected - Annually $2,767,328 $265,354 $2,868,000 $3,097,185 $2,915,253 Number of new hires onboarded 42 23 26 15 11
Employee turnover - except seasonal separations/retirements 6 7 6 0 4 Number of worker's compensation claims (medical treatment sought) 34 13 9 0 13 Number of employee sick hours used 4919 5083 5696.5 6775.6 9469 Number of claims filed against the city- approved 1 0 0 1 4 Number of claims filed against the city- denied 9 7 0 3 4 CalPERS UAL contributions $ 676,866 $ 714,536 $ 608,823 $ 742,412 $ 866,241 Grant funding $ 3,493,777 $ 1,664,789 $ 3,050,335 $ 2,463,986 $ 2,463,986 Support Businesses
Performance Measures
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
Upper Floor Improvement Program 0 0 0 0 0
Façade Alley Program Funding $23,450.00 $25,969.00 $20,000.00 $23,361.00 $15,000.00 Micro-grant Program reimbursements $0 $0 $0 $10,000 $10,000 Forgivable loan program fund $0 $60,000 $139,966 $300,000 $0 New business licenses issued 161 135 135 147 180
New brick and mortar businesses opened 29 16 30 26 22
Number of business licenses renewed 1089 1064 1064 1064 853 Number of Downtown Business Improvement District meetings 15 12 14 13 10 Informational booth at community event(s) Yes Yes Yes Yes Yes Community Engagement
Performance Measures
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
Number of social media pages archived 12 12 12 10 10
Number of Carrier subscribers 2888 3200 3547 3296 4475
Carrier open rates 51 60 55% 100 56%
Number of Facebook followers 3800 4100 4850 4223 6100
Number of Instagram followers 1840 2130 2419 2193.9 3271 Number of X/Twitter followers 499 519 529 534.57 531
How am I doing survey - Excellent/Good reviews (as a %) 80% 90% 93% 100 93.50% Number of public meetings 66 50 66 66 49
City Council meetings 24 26 22 23 17
Planning Commission meetings 6 6 7 7 8
Finance Committee meetings 6 8 9 7 4
Community Services meetings 5 6 6 6 4
Community Safety
Performance Measures
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
Number of dog licenses issued 178 10 90 178 47
Number of BSFE Inspections 40 52 65 65 0
Number of playground inspections per year 1 1 1 1 1
Number of pool inspections per year 2 2 2 2 2
Number of Fire Calls 78 61 90 61 64
Number of EMS Calls 2379 2521 2500 2379 2348
Fire/EMS Training Hours 12000 11478 11500 11500 10100
Code Enforcement Complaints - submitted 208 171 655 655 119 Code Enforcement Complaints - closed 157 198 596 655 113 Percent of complaints - closed (+100% = closed cases from prior year) 75% 116% 91% 100% 94% Public Works Requests/Violations 93 101 171 100 282
Dogs Transported to Selma by Public Works staff 67 81 101 100 Commercial Water Service Connections 261 260 262 267 267 Residential Water Service Connections 3505 3634 3746 3858 3858 Residential Multi-family Water Service Connections 193 157 76 75 75 Water Consumption Reduction (average since 2013) 22 23 25 30 30 Vehicles maintained 48 65 65 65 66
Arrests 286 310 414 N/A N/A
Part 1 Crimes 260 294 229 N/A N/A
Part 1 Crimes Cleared 27% 34% 33% 40% 40%
Priority Calls for Service - Average Response Time 5.1 5.17 4.7155 Speed Trailer - Days Deployed 156 26 44 180 180
Traffic Enforcement Hours 801 1880 1383 1880 1950
Police Initiated Calls for Service 3230 4279 6374 50% 50% Citizen Initiated Calls for Service 5923 6494 6735 50%
-
50%
City of Kingsburg
Preserve the Kingsburg Experience
Strategic Plan - Department Goals 2024 2025 2026 2027 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 Ensure property standards are enforced to ensure property values are protected
Adopt objective design standards-multi-family residential Q1 - Target Completion Q2 - Target Completion Q2 - 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 Complete 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 2024 2025 2026 2027 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 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 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.
In Progress
Successfully utilize grant writers to obtain supporting grants for needed fire and ambulance equipment and apparatus annually On Going On Going
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 On Going On Going City of Kingsburg
Support Businesses
Strategic Plan - Long-term Department Goals 2024 2025 2026 2027 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 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 Reach 100% of BSFE inspections by the end of FY 2024 In progress BSFE Ended - Improve ISO Rating from a 2 to a 1 over the next 5-year ISO rating cycle - Maintain ISO 2 Maintain ISO 2 Target completion Police
Police Officers conduct foot patrols and interactions with business owners in the business and commercial areas*
Hosted Conchas with a Cop, Starbuck's Fundraiser for the Special Olympics **17 The BSFE inspections ended. KFD is doing in-person inspections. ** 18 Funding would need to be increased significantly to lower our ISO to 1.
City of Kingsburg
Community Engagement
Strategic Plan - Long-term Department Goals 2024 2025 2026 2027 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
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
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 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 In progress In progress
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 Redirection Redirection
Police
All police department staff participate in at least two community engagement opportunities each year 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 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
On going On going
Communicate with the public on Public Works projects, plans, and activities through multiple channels, newsletters, and social media * 24 Working with Fire Stats now. Will give quarterly and yearly reports to City Manager and Council.
City of Kingsburg
Community Safety
Strategic Plan - Long-term Department Goals 2024 2025 2026 2027 2028 Administration
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 long-term 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 In progress Target Completion Increase free smoke detection installation by 50% or 260 Kingsburg households by the end of FY2024 In progress 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 - - Decrease outside agency answering of ALS/paramedic calls in 93631 area code by 25% or 25 calls in FY 2024
Police
Support the Public Safety Committee through membership coordination and public outreach of their purpose In progess In progess In progess
Take measures to increase the representation of women in all ranks of law enforcement In progess In progess In progess Have detective clearance rates of 60% of all assigned cases In progess In progess In progess Conduct operational audit every year (ex: property & evidence, case clearance, response times, weapons/tools/other critical property inventory)
Install security cameras in key areas of Kingsburg parks to deter and monitor suspicious activity within 5 years
In progess In progess 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 In progess In Progress Invest in solar lighting at parks, public parking lots, and other public areas Q4 Ongoing 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 On oing
Continue to develop and implement disaster preparedness plans to minimize disruptions to businesses during emergencies and support recovery efforts Ongoing Ongoing Ogoing Complete necessary testing and monitoring of city water to ensure all State and Federal guidelines are met Ongoing Ongoing Ongoing
Install new water lines in identifited neighborhoods to meet updated fire flow requirements* Ongoing Ongoing Ongoing Explore groundwater recharge opportunities to protect groundwater supplies In progess In progess In Progress Maintain 24/7 reliable water system operation for the community Ongoing Ongoing Ongoing *Efficiency testing. Rehab Well 13. Replaced a flow meter. Will replace others. Replacing residential water meters as they breakdown
**Draper, 15th, 16th, 17th
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.
2024-2025 2025-2026 2026-2027
Department Position Prior Year Current Year Proposed Budget City Council Mayor Elected 1 1 1
Council Members Elected 4 4 4
Total 5 5 5
City Manager City Manager Full-time 1 1 1
Management Intern Part-time 0.40 0.49 0.49
Total 1.40 1.49 1.49
City Clerk City Clerk Full-time 1 1 1
Total 1 1 1
Finance Finance Director Full-time 1 1 1
Accountant Full-time 1 1 1
Payroll Specialist Full-time 1 1 1
Account Clerk I Full-time 1 1 1
Account Clerk II Full-time 2 2 2
Account Clerk III Full-time 1 1 1
Total 7 7 7
Human Resources Director of Administrative Services Full-time 1 1 1 Management Assistant Full-time 0.45 1 1
Total 1.45 2 2
Planning and Building Community Development Director Full-time 1 1 1 Buidling Official Full-time 1 1 1
Administrative Assistant Full-time 1 1 1
Neighborhood Improvement Officer Part-time 0.45 0.42 0.42 Total 3.45 3.48 3.42
Community Services Community Services Director Full-time 1 1 1 Lifeguards & Instructors Part-time 1.61 2 2
Senior Center Nutrition Coordinator Part-time 1.45 1.4 1.4 Total 2.61 4.40 4.40
Police Chief Full-time 1 1 1
Administrative Assistant Full-time 1 1 1
Lieutenant Full-time 1 2 2
Sergeants Full-time 4 5 5
Officers Full-time 18 17 17
Records Supervisor Full-time 1 1 1
Police Services Technician Full-time 1 1 1
Total 27 28 28
Fire & Ambulance Chief Full-time 1 1 1
Fire Captain/Paramedics/EMT Full-time 3 3 3
Firefighter/Engineers Full-time 15 15 15
Administrative Assistant Full-time 1.00 1 1
Non-Safety Part-Time 1.16 1.11 1.11
Account Clerk I Part-time - 0.38 0.38
Total 21.16 21.49 21.49
Public Works Director of Public Works Full-time 1 1 1
Superintendent Full-time 1.00 1 1
Maint Worker I Full-time 2 1 1
Maint Worker II Full-time - 1 1
Maint Worker III Full-time 3 3 3
Water Operator Full-time 3 3 3
Trolley Driver Part-time - 0.04 0.04
Total 1.45 1.88 10.04
Total - All Departments Full-time 71.00 73 73
Total Employees (F.T.E)* Part-time 5.07 4.73 5.84
Total 76.07 77.73 78.84
Electeted 5.00 5 5
Total 81.07 82.73 83.84
City of Kingsburg
Personnel Summary
Fiscal Year 2026-2027
2026-2027 City of Kingsburg Budget Schedule
January 2026
26 Regular Finance Committee meeting. Recommend Budget Schedule to City Council. Possible Recommendations for mid-year 2025-2026 adjustments made to City Council.
February 2026
4 Regular City Council meeting. 2026-2027 budget schedule approved by the City Council. 9 Begin personnel costing worksheets and 2025-2026 year-end revenue projections. 16 2026-2027 Capital Improvement Plan (CIP) documents distributed to department heads from Finance Dept. for review and update.
18 Regular City Council meeting.
23 Regular Finance Committee meeting. Possible Recommendations for mid-year 2025-2026 adjustments made to City Council.
March 2026
20 Capital improvement project (CIP) department requests with supporting documentation due to Finance Director for review (from Dept. Heads).
23 Regular Finance Committee meeting.
April 2026
2 Personnel costing worksheets and 2025-2026 revenue projections due from Finance Director.
9 Department Heads complete 2025-2026 year to date and year end revenue and expenditure projections. Department budget requests 2026-2027 due from Department Heads. 13-29 Departmental meetings to discuss individual projections and 2026-2027 operational and CIP requests.
27 Regular Finance Committee meeting.
May 2026
6 Regular City Council meeting. City Council approval of budget guidelines and parameters; review of City Financial Policies. First review and input on 2026-2027 capital improvement projects.
12 Measure E Public Safety Tax Oversight Committee meeting to review 2025-2026 expenditures and 2026-2027 proposed budget. (Final Date TBD by Committee) 20 Regular City Council meeting. City Council review and consideration of special funds (Measure E, CalPERS, Economic Development)
29 Distribution of the City Manager’s 2026-2027 recommended budget.
June 2026
2 Regular City Council meeting (note it is a Tuesday). First reading of City Manager’s recommended budget to the City Council.
17 Regular City Council meeting. Public hearing, final consideration, and approval of 2026- 2027 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.
April 1, 2026
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. • FY21 – 21.3% ROI triggers automatic discount rate reduction; adds ~$85B in value, funded status jumps ~10%. • CalPERS Board affirms/lowers discount rate to 6.8%.
• Fund loses 6.1% in FY2022; first loss since Great Recession. • CalPERS reports return of 5.8% in FY23.
• CalPERS reports return of 9.3% in FY24.
• CalPERS reports initial return of 11.6% in FY25.
Preliminary total fund annualized returns for the five-year period ending June 30, 2025, stood at 8%; the 10-year period at 7.1%; the 20-year period at 6.7%; and the 30-year period at 7.6%.
Kingsburg CalPERS
Pension Plans
The City maintains six pensions plans for its employees • Classic Miscellaneous Employees
• Classic Police Safety Employees
• Classic Fire Safety Employees
• PEPRA Miscellaneous Employees
• PEPRA Safety Police Employees
• PEPRA Safety Fire Employees
Employer Contributions
Normal Cost
(% of Payroll)
Normal Cost is percentage of salaries
Designed to cover current employees cost of future retirement. Unfunded Actuarial Liability (UAL)
Market value of plan assets is less than the present value of accrued benefits (i.e. liability).
Total Contribution
UAL Amortization Payment
($ 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 FY24 valuation is 32.08% of payroll, meaning employees pay ~37% of normal contribution rate (city pays
20.08% 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 FY24 valuation is 32.08% of payroll, meaning employees pay ~37% of normal contribution rate (city pays 20.08% or ~63%).
4. Misc. CLASSIC members contribute ~7% of normal cost rate. MISC normal cost per FY24 valuation is
18.85% of payroll; meaning employees pay ~37% of normal contribution rate (city pays 11.92% or ~63%).
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 previously 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.
Pension Reform
o CA Public Employee’s Pension Reform (PEPRA) approved in 2012, went 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 ($155,081 for 2025; $350,000 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.
67.5% of all CalPERS active members are PEPRA members.
For Kingsburg: 74% of active members across the organization are PEPRA members.
AB1383 (McKinnor)
o Cal Cities and other local government associations are pushing back on a twoyear bill that would drive up costs for cities and roll back key pension reforms passed into law over a decade ago.
o Bill would enable unions to negotiate more generous retirement benefits for newly hired police officers and firefighters, and lower the retirement age from 57 to 55. Proponents of the bill, which includes police and firefighting unions, say AB 1383 would help increase retention and recruitment. o According to figures from CalPERS, passing AB 1383 would add at least $9 billion in costs over the next 20 years.
The FY26/27 payment of $964,197 is a 49.8% increase over what was paid in FY23.
CALPERS UAL
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 26/27
Plan Lump Sum Lump Sum Lump Sum Lump Sum Lump Sum Difference from FY26 Miscellaneous $ 192,471 $ 182,144 $ 227,305 $ 269,906 $312,899 $42,993 PEPRA Misc. $ 5,891 $ - $ 3,263 $ 7,215
Safety Fire $ 121,616 $ 119,805 $ 143,126 $ 163,632 $195,332 $31,700 PEPRA Safety Fire $ 5,213 $ - $ 5,199 $ 10,879
Safety Police $ 307,581 $ 306,874 $ 355,538 $ 397,907 $455,966 $58,059 PEPRA Safety Police $ 10,859 $ - $ 7,981 $ 16,702
Total $ 643,631 $ 608,823 $ 742,412 $ 866,241 $964,197 $132,752 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
• ~$33k savings in FY27
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, 2025, Actuarial Documents (Aug. 2026). 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 2024-25 estimated 11.6% 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. • Utilize existing savings to provide “gap funding” from baseline in higher UAL contribution years.
EST FUND 2026-2027 2026-2027 2026-2027 2026-2027 2026-2027 EST FUND BALANCE ESTIMATED OPERATING DEBT CAPITAL TOTAL BALANCE Percent FUNDS 7/1/2026 REVENUE BUDGET SERVICE OUTLAY BUDGET 6/30/2027 Change 001 GENERAL 6,280,793 7,887,120 7,636,740 79,712 169,000 7,885,453 6,282,461 0.03%
RECREATION
021 Pool (187,849) 301,000 263,931 - 60,000 323,931 (210,780) -12.21% 022 Senior Center (303,315) 240,000 235,768 - - 235,768 (299,083) 1.40% TOTAL, RECREATION (491,164) 541,000 499,699 - 60,000 559,699 (509,863) -3.81%
SPECIAL REVENUE
102 Gas Tax 861,399 762,232 351,172 - 487,084 838,256 785,375 -8.83% 103 LTF Article 3 133,642 17,329 10,000 - - 10,000 140,971 5.48% 104 LTF Article 8 1,251,816 707,144 276,865 - 499,395 776,260 1,182,700 -5.52% 105 Measure C 395,596 548,724 373,232 - 143,340 516,572 427,748 8.13%
SPECIAL REVENUE-PUBLIC SAFETY
106 Measure E 261,073 3,025,444 2,925,623 - 210,000 3,135,623 150,895 -42.20% TOTAL, SPECIAL REVENUE 2,903,526 5,060,873 3,936,890 - 1,339,819 5,276,709 2,687,690 -7.43%
ENTERPRISE
318 Water 5,249,592 7,061,752 3,256,498 227,076 3,464,079 6,947,652 5,363,692 2.17% 319 Solid Waste (318,361) 3,824,976 3,627,200 - 98,000 3,725,200 (218,585) 31.34% 320 Ambulance/Fire (272,017) 5,107,398 4,979,553 40,788 208,000 5,228,340 (392,959) -44.46% TOTAL, ENTERPRISE 4,659,214 15,994,126 11,863,250 267,864 3,770,079 15,901,193 4,752,147 1.99%
FEDERAL PROJECTS
030 Community Development Block Grant (9,466) - - - - - (9,466) 0.00% 056 Madsen Ave Recons Sierra to Stroud (21,769) - - - - - (21,769) 0.00% 058 Bethel /Sierra Roundabout 2,006 - - - - - 2,006 0.00% 059 Mehlert Ave Reconstruction 160,642 - - - - - 160,642 063 18th Ave Reconstruction - 308,970 - - 308,970 308,970 - 066 Electric Vehicle Charging Stations - 239,200 - - 239,200 239,200 - 067 Various RRFB Enhancements - 132,000 - - 132,000 132,000 - 068 18th-19th-20th Alley Improvements - 81,060 - - 81,060 81,060 - TOTAL, FEDERAL PROJECTS 131,413 761,230 - - 761,230 761,230 131,413 GRANTS
031 Park Improvement Grants (14,405) - - - - - (14,405) 034 SLESF Cops Grant 118,737 247,000 247,000 - - 247,000 118,737 0.00% 108 ACT Task Force Grant 4,424 220,266 220,266 - - 220,266 4,424 0.00% 110 KJUHSD School Resource Officer (66,694) 189,951 174,951 - - 174,951 (51,694) 111 Elementary School Resource Officer (41,989) 209,549 194,549 - - 194,549 (26,989) TOTAL, GRANTS 75 866,766 836,766 - - 836,766 30,075
210 Capital Facilities-Traffic 2,167,791 180,000 15,000 - 100,000 115,000 2,232,791 3.00% 210 Capital Facilities-Public Safety (352,492) 60,000 - - - - (292,492) 17.02% 210 Capital Facilities-Special Recreation (95,177) 40,000 40,000 - - 40,000 (95,177) 0.00% 210 Capital Facilities-Water Facilities 1,388,031 50,000 10,000 - 250,000 260,000 1,178,031 -15.13% 210 Capital Facilities-General Government 1,434,778 66,000 32,500 - 1,250,000 1,282,500 218,278 -84.79% SUB-TOTAL, CAPITAL FACILITIES 4,542,931 396,000 97,500 - 1,600,000 1,697,500 3,241,431 211 Sewer Connection 1,867,434 55,000 7,500 - - 7,500 1,914,934 2.54% 212 Storm Drain 209,574 9,500 - - - - 219,074 4.53%
214 Parks & Recreation - Neighborhood 466,110 20,000 - - - - 486,110 4.29% 214 Parks & Recreation - Community 270,169 15,000 - - - - 285,169 5.55% 216 Traffic Impact Zone 14,127 300 - - - - 14,427 2.12% 243 Equipment Reserve 29,062 500 - - - - 29,562 1.72%
TOTAL, DEVELOPMENT IMPACT FEES 7,399,406 496,300 105,000 - 1,600,000 1,705,000 6,190,706 -16.34%
INTERNAL SERVICE
501 Risk Management 432,104 1,334,606 1,334,606 - - 1,334,606 432,104 0.00% 502 CalPERS UAL Fund 1,144,219 224,132 355,980 - - 355,980 1,012,371 -11.52% 503 Economic Stabilization Fund 6,870,585 48,028 3,415,000 - - 3,415,000 3,503,613 -49.01% 504 Equipment Reserve Fund 158,990 48,028 50,000 - - 50,000 157,018 -1.24% 505 Forgivable Loan Program Fund 320,090 155,400 178,188 - - 178,188 297,302 TOTAL, INTERNAL SERVICE 8,925,988 1,810,194 5,333,774 - - 5,333,774 5,402,408 -39.48%
FINANCE AUTHORITY -
750 Finance Authority 1,151,153 - - 193,318 - 193,318 957,836 -16.79% TOTAL, FINANCE AUTHORITY 1,151,153 - 193,318 - 193,318 957,836 -16.79% 759 LANDSCAPING & LIGHTING DISTRICT 2,137 119,142 119,142 - - 119,142 2,137 0.00% 760 COMMUNITY FACILITIES DISTRICT 888,107 545,552 545,552 - - 545,552 888,107 0.00% GRAND TOTAL $ 31,850,648 $ 34,082,304 $ 30,876,814 $ 540,894 $ 7,700,128 $ 39,117,835 $ 26,815,116 -15.81%
CITY OF KINGSBURG
FUND BALANCE PROJECTION
2026-2027 FISCAL YEAR BUDGET
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2023 2024 2025 2026 2027
$3,882,686
$3,664,040
$4,169,599 $4,307,918
$6,282,461
DOLLARS
FISCAL YEARS
General Fund Ending Fund Balance
Fund Transfers Out Fund Transfers In
Overhead Transfers
Water Fund 318 204,003 General Fund 001 204,003
Solid Waste Fund 319 241,230 General Fund 001 241,230
Gas Tax Fund 102 31,864 General Fund 001 31,864
LTF Art 8 Fund 104 19,343 General Fund 001 19,343
Measure C Fund 105 20,710 General Fund 001 20,710
Total Overhead Transfers 517,150 517,150
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 034 246,000 General Fund 001 246,000
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 502 100,980 Ambulance Fund 320 100,980 CalPERS UAL Fund 502 100,000 Measure E Fund 106 100,000 CalPERS UAL Fund 502 155,000 General Fund 001 155,000
Landscape & Lighting Fund 759 93,104 General Fund 001 93,104 Landscape & Lighting Fund 759 17,252 Water fund 318 17,252 CFD Fund 760 81,832 General Fund-Police 001 81,832
CFD Fund 760 55,177 General Fund-PW 001 55,177
CFD Fund 760 27,278 General Fund-Admin 001 27,278
CFD Fund 760 81,832 Ambulance Fund 320 81,832
CFD Fund 760 54,555 Measure E Fund-Police 106 54,555
CFD Fund 760 54,555 Measure E Fund-Fire 106 54,555
Total Operational Transfers 1,852,565 1,852,565
Total Transfers Out $ 2,369,715 Total Transfers In $ 2,369,715
ALL TRANSFERS
CITY OF KINGSBURG
FISCAL YEAR 2026-27
Senior
General Pool Center
Fund Fund Fund Total
Actual Fund Balance, June 30, 2025 5,868,763 (196,064) (313,007) 5,359,692 Estimated Fund Balance, June 30, 2026 6,280,793 (187,849) (303,315) 5,789,629 Revenues:
Taxes 6,215,985 6,215,985
Licenses, Permits and Fees 764,450 764,450
Fines and Penalties 26,500 26,500
Use of Money and Property 151,065 151,065
Intergovernmental 14,500 14,500
Charges for Services 5,430 56,000 55,000 116,430
JPA Reimbursements 105,000 105,000
Other Revenue 50,800 45,000 95,800
Transfer in from General Fund 140,000 140,000 280,000
Transfer in from Other Funds 658,390 658,390
Total Revenues 7,887,120 301,000 240,000 8,428,120
Expenses:
Wages & Benefits 5,128,874 104,737 146,931 5,380,542
Maintenance and Operation 1,752,867 159,194 88,837 2,000,898 Debt Service 79,712 79,712
Capital Outlay 169,000 60,000 229,000
Transfers Out 755,000 755,000
Total Expenses 7,885,453 323,931 235,768 8,445,152
Projected Net Result 1,668 (22,931) 4,232 (17,031)
Projected Fund Balance, June 30, 2027 6,282,461 (210,780) (299,083) 5,772,597
CITY OF KINGSBURG
Summary of General Fund Segments
2026-27 Fiscal Year Budget
GENERAL FUND SUMMARY
GENERAL FUND FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Taxes $ 5,521,415 $ 5,841,799 $ 6,076,704 $ 5,929,236 $ 6,257,026 $ 6,215,985 4.84% Licenses, Permits and Fees $ 1,018,570 $ 904,846 $ 1,300,989 $ 710,200 $ 905,426 $ 764,450 7.64% Fines and Penalties $ 33,461 $ 33,687 $ 108,912 $ 26,000 $ 28,757 $ 26,500 1.92% Use of Money and Property $ 36,296 $ 263,709 $ 405,990 $ 177,380 $ 268,380 $ 151,065 -14.84% Intergovernmental $ 32,697 $ 76,257 $ 23,506 $ 14,000 $ 14,000 $ 14,500 3.57% Charges for Services $ 5,430 $ 5,430 $ 4,073 $ 5,430 $ 5,430 $ 5,430 0.00% Other Revenue $ 118,994 $ 3,392,235 $ 78,643 $ 63,775 $ 100,252 $ 50,800 -20.34% Transfer in from Other Funds $ 3,292,476 $ 560,802 $ 381,606 $ 647,303 $ 492,641 $ 658,390 1.71% TOTAL REVENUES $ 10,059,338 $ 11,078,765 $ 8,380,421 $ 7,573,323 $ 8,071,913 $ 7,887,120 3.98%
EXPENDITURES
Wages & Benefits $ 4,062,216 $ 3,926,743 $ 4,710,808 $ 4,885,139 $ 4,855,811 $ 5,128,874 4.99% Maintenance and Operation $ 1,690,605 $ 1,765,911 $ 1,867,299 $ 1,698,474 $ 1,661,601 $ 1,752,867 3.20% Debt Service $ - $ 144,596 $ 156,170 $ 80,350 $ 80,350 $ 79,712 Capital Outlay $ 391,539 $ 1,588,161 $ 1,867,422 $ 194,000 $ 307,121 $ 169,000 -12.89% Transfers Out $ 1,275,405 $ 598,000 $ 848,000 $ 755,000 $ 755,000 $ 755,000 0.00% TOTAL EXPENDITURES $ 7,419,765 $ 8,023,410 $ 9,449,699 $ 7,612,963 $ 7,659,882 $ 7,885,453 3.58% Net Revenue/(Expenditures) $ 2,639,573 $ 3,055,355 $ (1,069,278) $ (39,640) $ 412,030 $ 1,668 -104.21% Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 2,639,573 $ 3,055,355 $ (1,069,278) $ (39,640) $ 412,030 $ 1,668 Beginning Fund Balance July 1 $ 1,983,518 $ 3,882,687 $ 6,938,041 $ 5,868,763 $ 5,868,763 $ 6,280,793 7.02% Adjustment in Fund Balance to Actual $ - $ - $ - $ - $ - $ - Transfer Surplus to Reserve Funds $ (740,405) $ - $ - $ - $ - $ - Ending Fund Balance June 30 $ 3,882,686 $ 6,938,041 $ 5,868,763 $ 5,829,123 $ 6,280,793 $ 6,282,461 7.78% 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 2027 FY. Higher than anticipated building related revenues and budget conscious spending will allow for more flexibility with one-time purchases. 72%
25%
1% 2% EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay 79%
10%
0% 8%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
$12,000,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
GENERAL FUND REVENUE ADDOUNTS ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Property Tax
Secured/Unsecured Prop Tax 1,401,530 1,570,468 1,705,441 1,601,310 1,752,293 1,768,615 Supplemental Prop Tax 50,048 55,439 39,745 34,000 38,000 37,370 Real Prop Transfer 64,697 34,406 46,705 26,000 28,500 28,000 Other Tax
Homeowner Property Tax Relief 10,349 10,223 10,567 10,300 10,300 10,500 Sales Tax 642,945 670,031 762,735 682,500 715,000 730,000 Sales Tax in-lieu 920,810 932,418 859,564 942,500 925,000 950,000 Franchises 610,913 623,693 640,181 605,000 662,143 620,000 Motor Vehicle-In-Lieu-of Fees 1,359,674 1,508,971 1,587,749 1,603,625 1,709,791 1,652,500 Sales Tax/Local Public Safety 40,474 34,803 38,055 29,000 31,000 31,000 Transient Occupancy Tax 419,975 401,349 385,962 395,000 385,000 388,000 Licenses, Permits and Fees
Business Licenses 223,919 222,592 272,086 216,000 215,000 215,000 SB 1186 Fee (245) (417) (391) - - -
Dog Licenses 150 25 260 - - -
Park Reservation Fees 6,920 6,116 6,944 6,000 4,200 4,250 Summer Program Fees 20,550 920 - - - -
After School Program Fees 105,768 - - - - -
Home Occupation/Conditional Use Permit 3,321 2,300 1,900 1,500 1,700 1,500 Encroachments 38,360 33,898 34,030 24,000 80,500 25,000 Planning & Zoning Fees 4,225 26,439 85,959 9,700 29,410 18,000 Site Plan Review/Parcel Maps/Tract Maps 26,400 17,898 2,900 - - - Subdivision Monuments - (10,000) - - - -
Misc Planning Fees - - 22,000 - - -
Construct & Debris Demo 4,660 16,217 24,708 8,000 8,000 6,500 Building Permits 391,829 359,864 444,445 290,000 303,157 325,000 Plumb Elec/Air Conditioning 16,238 851 952 - 446 -
Strong Motion Tax-Resident 3,112 3,150 4,141 2,400 2,400 2,600 Strong Motion Tax-Comm 2,279 1,656 5,004 2,400 2,400 2,600 Energy Surcharge 19,374 19,625 38,135 24,000 24,000 23,000 Plan Check Fee 111,339 146,225 163,575 75,000 87,960 90,000 Grading & Inspec-Comm 7,586 13,663 130,934 15,000 117,000 18,000 BSC Fees 1,617 1,722 (85) 1,200 - -
Fire Sprinkler 7,840 3,742 - - - -
Technology Fee 23,328 38,360 63,491 35,000 29,253 33,000 Fines and Penalties
Police Fines 33,001 33,488 103,914 25,000 27,400 25,500 Police Grants - 11,059 - - - -
Parking Fines 460 199 4,998 1,000 1,357 1,000
Use of Money and Property
Rents 15,161 13,605 18,769 15,380 18,380 17,300
Sale of Property - 36,903 1,750 - - -
Business Park Sign - - 160,767 62,000 75,000 18,765
Intergovernmental
OES Grant 7,974 9,479 - - - -
Other 14,148 18,331 17,335 14,000 14,000 14,500
State Homeland Security Grant 5,187 38,624 4,926 - - -
DOJ Grants 5,388 9,822 1,245 - - -
Charges for Services
State Route 201 Maint 5,430 5,430 4,073 5,430 5,430 5,430 Police Services
Other Revenue
POST Reimbursement 24,828 15,177 19,734 16,000 14,000 15,500 Miscellaneous 67,618 88,060 31,281 4,400 83,052 32,500
Solar Energy Loan - 3,274,000 - 40,175 - -
CCARD FEES 6,547 3,938 27,627 3,200 3,200 2,800
Police Wellness Program 20,000 - - - - -
Transfers In 350,162 162,000 166,000 245,828 245,828 246,000 Transfer-In-Water Fund balance 2,500,000 - - - - -
Transfer In from LLMD & CFD 330,968 167,738 215,606 246,475 246,813 257,390 CALPERS UAL Fund Balance 111,346 131,064 - - - 155,000
Transfer In-Gen Fund Balance - 100,000 - 155,000 - -
TOTAL REVENUES $ 10,059,338 $ 11,078,765 $ 8,380,421 $ 7,573,323 $ 8,071,913 $ 7,887,120
CITY OF KINGSBURG
REVENUE SUMMARY
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change 001-0000-401-0100 PROPERTY TAX TEETER $ 1,323,247 $ 1,483,613 $ 1,615,762 $ 1,513,285 $ 1,647,093 $ 1,680,035 11.02% 001-0000-401-0201 UNSECURED/CURRENT $ 78,283 $ 86,855 $ 89,679 $ 88,025 $ 105,200 $ 88,580 0.63% 001-0000-401-0301 SUPPLEMENTAL/CURRENT $ 34,607 $ 49,754 $ 39,745 $ 34,000 $ 38,000 $ 37,370 9.91% 001-0000-401-0302 SUPPLEMENTAL/PRIOR $ 15,441 $ 5,685 $ - $ - 001-0000-401-0400 REAL PROPERTY TRANSFER TAX $ 64,697 $ 34,406 $ 46,705 $ 26,000 $ 28,500 $ 28,000 7.69% 001-0000-401-0500 HOMEOWNERS $ 10,349 $ 10,223 $ 10,567 $ 10,300 $ 10,300 $ 10,500 1.94% 001-0000-402-0101 SALES TAX $ 642,945 $ 670,031 $ 762,735 $ 682,500 $ 715,000 $ 730,000 6.96% 001-0000-402-0102 IN-LIEU SALES TAX $ 920,810 $ 932,418 $ 859,564 $ 942,500 $ 925,000 $ 950,000 0.80% 001-0000-402-0103 LOCAL PUBLIC SAFETY $ 40,474 $ 34,803 $ 38,055 $ 29,000 $ 31,000 $ 31,000 6.90% 001-0000-403-0101 MVLF $ 1,359,674 $ 1,508,971 $ 1,587,749 $ 1,603,625 $ 1,709,791 $ 1,652,500 3.05% 001-0000-403-0200 FRANCHISE TAX $ 610,913 $ 623,693 $ 640,181 $ 605,000 $ 662,143 $ 620,000 2.48% 001-0000-403-0300 TRANSIENT OCCUPANCY TAX $ 419,975 $ 401,349 $ 385,962 $ 395,000 $ 385,000 $ 388,000 -1.77% 001-0000-411-0101 BUSINESS LICENSES-1ST TIME APP $ 194,788 $ 188,307 $ 190,396 $ 184,000 $ 183,000 $ 183,000 -0.54% 001-0000-411-0102 BUSINESS LICENSES-BUS IMP DIST $ 29,132 $ 34,285 $ 81,690 $ 32,000 $ 32,000 $ 32,000 0.00% 001-0000-411-0103 SB1186 FEE $ (245) $ (417) $ (391) $ - 001-0000-411-0200 DOG LICENSES $ 150 $ 25 $ 260 $ -
001-0000-421-0110 DOJ GRANTS $ 5,388 $ 9,822 $ 1,245 $ - 001-0000-421-0201 OES GRANTS $ 7,974 $ 9,479 $ - $ -
001-0000-421-0202 HOMELAND SECURITY-POLICE $ 5,187 $ 38,624 $ 4,926 $ - 001-0000-422-0101 PEG MONEY $ 14,148 $ 18,331 $ 17,335 $ 14,000 $ 14,000 $ 14,500 3.57% 001-0000-431-0105 HOME OCCUPATION $ 3,321 $ 2,300 $ 1,900 $ 1,500 $ 1,700 $ 1,500 0.00% 001-0000-431-0106 CONDITIONAL USE PERMIT $ - $ -
001-0000-431-0107 SITE PLAN REVIEW $ 3,350 $ 5,500 $ 6,740 $ 3,200 $ 4,710 $ 3,500 9.38% 001-0000-431-0108 PARCEL MAPS $ - $ -
001-0000-431-0109 TRACT MAPS $ 26,400 $ 17,898 $ 2,900 $ - 001-0000-431-0110 ENCROACHMENTS $ 38,360 $ 33,898 $ 34,030 $ 24,000 $ 80,500 $ 25,000 4.17% 001-0000-431-0112 SUBDIVISION MONUMENTS $ - $ (10,000) $ - $ - 001-0000-431-0114 ANNEXATION $ - $ - $ 1,250
001-0000-431-0115 MISC PLANNING FEES $ 875 $ 20,939 $ 79,219 $ 6,500 $ 24,700 $ 14,500 001-0000-431-0116 PLANNED UNIT DEVELOPMENT $ - $ -
001-0000-431-0117 POOL BOND BUILDING $ - $ - $ 2,000 $ - $ 9,000 #DIV/0! 001-0000-431-0118 CONSTRUCT & DEBRIS DEMO $ 4,660 $ 16,217 $ 24,708 $ 8,000 $ 8,000 $ 6,500 001-0000-431-0119 ZONE $ - $ - $ 2,000 #DIV/0!
001-0000-431-0120 ENVIRONMENTAL $ - $ - $ 20,000 $ -
001-0000-431-0130 BUILDING PERMITS $ 391,829 $ 359,864 $ 441,195 $ 290,000 $ 294,157 $ 325,000 12.07% 001-0000-431-0131 PLUMB ELEC/AIR COND $ 16,238 $ 851 $ 952 $ - $ 446 #DIV/0! 001-0000-431-0132 STRONG MOTION TAX-RESIDENT $ 3,112 $ 3,150 $ 4,141 $ 2,400 $ 2,400 $ 2,600 8.33% 001-0000-431-0133 STRONG MOTION TAX-COMM $ 2,279 $ 1,656 $ 5,004 $ 2,400 $ 2,400 $ 2,600 8.33% 001-0000-431-0134 ENERGY SURCHARGE $ 19,374 $ 19,625 $ 38,135 $ 24,000 $ 24,000 $ 23,000 -4.17% 001-0000-431-0135 PLAN CHECK FEE $ 109,839 $ 121,105 $ 127,045 $ 75,000 $ 84,000 $ 90,000 20.00% 001-0000-431-0136 GRADING & INSPECTION-COMM $ 7,586 $ 13,663 $ 130,934 $ 15,000 $ 117,000 $ 18,000 20.00% 001-0000-431-0137 BSC FEES $ 1,617 $ 1,722 $ (85) $ 1,200 -100.00% 001-0000-431-0138 FIRE SPRINKLER $ 7,840 $ 3,742 $ - $ - #DIV/0! 001-0000-431-0140 ENGINEERING PLAN CHECK $ 1,500 $ 25,120 $ 36,530 $ - $ 3,960 $ - #DIV/0! 001-0000-431-0141 TECHNOLOGY FEE $ 23,328 $ 38,360 $ 63,491 $ 35,000 $ 29,253 $ 33,000 -5.71% 001-0000-432-0101 POLICE FINES $ 6,236 $ 12,721 $ 13,695 $ 5,000 $ 7,400 $ 5,500 0.00% 001-0000-432-0102 POLICE SERVICES $ 26,764 $ 20,768 $ 90,219 $ 20,000 $ 20,000 $ 20,000 0.00% 001-0000-432-0104 PARKING FINES $ 460 $ 199 $ 4,998 $ 1,000 $ 1,357 $ 1,000 0.00% 001-0000-432-0105 POST REIMBURSEMENT $ 24,828 $ 15,177 $ 19,734 $ 16,000 $ 14,000 $ 15,500 -3.13% 001-0000-432-0106 POLICE GRANTS $ - $ 11,059 $ - $ -
001-0000-433-0101 PARK RESERVATION FEES $ 6,920 $ 6,116 $ 6,944 $ 6,000 $ 4,200 $ 4,250 001-0000-433-0102 SUMMER PROGRAM FEES $ 20,550 $ 920 $ - $ - 001-0000-433-0103 AFTER SCHOOL PROGRAM FEES $ 105,768 $ - $ - $ - 001-0000-433-0302 SPEC EVENTS INS CITY FEE $ 1,805 $ 2,138 $ 550 $ 400 $ 425 -100.00% 001-0000-451-0101 INTEREST $ 21,135 $ 213,201 $ 224,704 $ 100,000 $ 175,000 $ 115,000 15.00% 001-0000-452-0101 SALE OF PROPERTY $ - $ 36,903 $ 1,750 $ - 001-0000-453-0100 RENTS $ 14,409 $ 8,740 $ 15,030 $ 13,380 $ 13,380 $ 14,500 8.37% 001-0000-453-0102 BUSINESS PARK SIGN $ - $ - $ 160,767 $ 62,000 $ 75,000 $ 18,765 -69.73% 001-0000-453-0120 SOLAR ENERGY LOAN $ - $ 3,274,000 $ - $ 40,175 $ - -100.00% 001-0000-440-0101 PROCEEDS FROM SBITA $ 67,275 $ - $ - 0.00% 001-0000-462-0100 MISCELLANEOUS-OTHER $ (5,517) $ 41,587 $ 23,061 $ 4,000 $ 36,000 $ 30,000 650.00% 001-0000-462-0110 FROM LLMD ASSESSMENTS $ 330,968 $ 167,738 $ 89,467 $ 90,862 $ 91,200 $ 93,104 2.47% 001-0000-462-0115 FROM CFD ASSESSMENTS-POLICE $ - $ - $ 68,704 $ 77,064 $ 77,064 $ 81,832 6.19% 001-0000-462-0116 FROM CFD ASSESSMENTS-PW $ - $ - $ 34,534 $ 52,860 $ 52,860 $ 55,177 4.38% 001-0000-462-0117 FROM CFD ASSESSMENTS-ADMIN $ - $ - $ 22,901 $ 25,688 $ 25,688 $ 27,278 6.19%
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
001-0000-462-0160 CCARD FEES $ 6,547 $ 3,938 $ 27,627 $ 3,200 $ 3,200 $ 2,800 -12.50% 001-0000-462-0169 MISCELLANEOUS-RESTITUTION $ 4,056 $ 44,335 $ 7,670 $ - $ 46,627 $ 2,500 001-0000-463-0101 ST ROUTE 201 MAINT $ 5,430 $ 5,430 $ 4,073 $ 5,430 $ 5,430 $ 5,430 0.00% 001-0000-463-0120 POLICE WELLNESS PROGRAM $ 20,000 $ - $ - $ - 001-0000-464-0100 TROLLEY RENTAL $ 752 $ 4,865 $ 3,738 $ 2,000 $ 5,000 $ 2,800 001-0000-471-0101 FROM COPS GRANT $ 350,162 $ 162,000 $ 166,000 $ 245,828 $ 245,828 $ 246,000 001-0000-471-0103 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 $ - $ 100,000 $ - $ 155,000 $ - $ - -100.00% 001-0000-471-0112 FROM CALPERS UAL FUND BALANCE $ 111,346 $ 131,064 $ - $ - $ - $ 155,000 $ 10,059,338 $ 11,078,765 $ 8,380,421 $ 7,573,323 $ 8,071,913 $ 7,887,120 4.14% Revenues $ 10,059,338 $ 11,078,765 $ 8,380,421 $ 7,573,323 8,071,913$ $ 7,887,120 4.14% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change City Council
001-1000-519-5101 SALARIES $ 13,671 $ 14,309 $ 27,643 $ 36,600 $ 36,600 $ 36,600 0.00% 001-1000-519-5121 FICA $ 937 $ 1,079 $ 2,115 $ 2,800 $ 2,800 $ 2,800 0.00% TOTAL WAGES & BENEFITS $ 14,608 $ 15,388 $ 29,758 $ 39,400 $ 39,400 $ 39,400 0.00% 001-1000-519-5200 OVERHEAD REIMBURSEMENTS $ (1,461) $ (3,093) $ (2,469) $ (3,680) $ (3,680) $ (3,459) -6.01% 001-1000-519-5261 LIABILITY INSURANCE $ 550 $ 832 $ 1,164 $ 1,160 $ 1,160 $ 1,421 22.50% 001-1000-519-5262 PROPERTY INSURANCE $ 192 $ 296 $ 389 $ 383 $ 383 $ 394 2.87% 001-1000-519-5264 ERMA $ 135 $ 131 $ 113 $ 116 $ 116 $ 124 6.90% 001-1000-519-5265 RISK MGT/RMA ADMIN FEES $ 1 $ 12 $ 21 $ 20 $ 20 $ 20 0.00% 001-1000-519-5270 PROFESSIONAL SERVICES $ 3,851 $ 12,334 $ 75 $ 2,500 $ 2,555 $ 1,000 -60.00% 001-1000-519-5291 CONF/MEETINGS/TRAVEL $ 19,323 $ 6,716 $ 8,664 $ 6,000 $ 1,225 $ 6,000 0.00% 001-1000-519-5292 MEMBERSHIPS/DUES $ 6,710 $ 6,961 $ 7,118 $ 7,118 $ 7,966 $ 8,000 12.39% TOTAL MAINT. & OPERATIONS $ 29,301 $ 24,190 $ 15,075 $ 13,617 $ 9,745 $ 13,500 -0.86% TOTAL, CITY COUNCIL $ 43,909 $ 39,578 $ 44,833 $ 53,017 $ 49,145 $ 52,900 -0.22% City Attorney
001-1200-519-5200 OVERHEAD REIMBURSEMENTS $ (1,581) $ - $ - $ - $ - $ - 001-1200-519-5270 PROFESSIONAL SERVICES $ 81,588 $ 114,396 $ 98,011 $ 95,000 $ 82,000 $ 85,000 -10.53% TOTAL, CITY ATTORNEY $ 80,007 $ 114,396 $ 98,011 $ 95,000 $ 82,000 $ 85,000 -10.53% Non-Departmental
001-1400-519-5200 OVERHEAD REIMBURSEMENTS $ (37,962) $ (59,116) $ (66,766) $ (60,502) $ (60,502) $ (62,087) 2.62% 001-1400-519-5202 CITIZEN ENGAGEMENT $ 10,622 $ 7,139 $ 11,882 $ 22,500 $ 23,400 $ 25,000 11.11% 001-1400-519-5215 CALPERS UAL ADMIN $ 92,788 $ 151,239 $ 141,502 $ 167,968 $ 167,968 $ 191,467 13.99% 001-1400-519-5216 COMMUNICATIONS $ 15,667 $ 10,851 $ 6,498 $ 7,400 $ 7,419 $ 7,500 1.35% 001-1400-519-5218 UTILITIES $ 19,328 $ 19,488 $ 21,715 $ 20,000 $ 21,029 $ 21,500 7.50% 001-1400-519-5231 COUNCIL CHAMBER LEASE $ 31,200 $ 31,200 $ 34,400 $ 34,000 $ 36,000 $ 36,000 5.88% 001-1400-519-5232 OTHER LEASES $ 5,628 $ 5,796 $ 5,970 $ 7,428 $ 7,500 $ 7,500 0.97% 001-1400-519-5233 PROPERTY TAXES $ 4,831 $ 4,948 $ 5,262 $ 5,500 $ 5,792 $ 5,800 5.45% 001-1400-519-5270 PROFESSIONAL SERVICES $ 111,646 $ 95,962 $ 82,070 $ 65,000 $ 68,000 $ 75,000 15.38% 001-1400-519-5280 BUSINESS IMPROVEMENT DISTRICT $ 11,330 $ 28,349 $ 90,802 $ 32,000 $ 35,824 $ 35,000 9.38% 001-1400-519-5320 EDUCATION ASSISTANCE PROGRAM $ 7,842 $ 4,955 $ 1,908 $ 2,500 $ 3,617 $ 2,500 0.00% 001-1400-519-5340 MISCELLANEOUS $ (6,625) $ 9,728 $ 10,449 $ 6,000 $ 6,000 $ 6,000 0.00% 001-1400-519-5342 BUSINESS PARK SIGN $ - $ - $ 99,832 $ 25,360 $ 17,500 $ 20,000 -21.14% 001-1400-519-5345 FIRE TRANSITION FEES $ 146,672 $ 149,605 $ 152,597 $ - $ - $ - 0.00% 001-1400-519-5401 UTILITIES SERVICES $ 873 $ 791 $ 2,033 $ 2,200 $ 1,800 $ 1,900 -13.64% 001-1400-519-5480 CHAMBER SERVICES $ 30,000 $ 30,000 $ 35,000 $ 30,000 $ 30,000 $ 30,000 0.00% TOTAL MAINT. & OPERATIONS $ 443,839 $ 490,935 $ 635,153 $ 367,354 $ 371,347 $ 403,080 9.73% 001-1400-519-5701 CAPITAL OUTLAY $ 7,628 $ 1,186,687 $ 1,647,614 $ 20,000 $ 13,000 $ 26,000 30.00% 001-1400-519-5708 COMPUTER REPLACEMENTS $ 6,087 $ 1,751 $ 1,412 $ 2,000 $ 2,000 $ 2,000 0.00% 001-1400-519-5711 CC CHAMBER TECH IMPROVS $ - $ 26,824 $ - $ 3,500 $ 1,500 $ 6,000 71.43% 001-1400-519-5748 UPDATE IT-NETWORK SWITCHES $ 438 $ (1,226) $ 824 $ 8,500 $ 8,954 $ - -100.00% 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 $ 25,969 $ 25,000 $ 23,361 $ 15,000 $ 9,550 $ 15,000 0.00% 001-1400-519-5779 FUNDING REQUEST FOR IMPROVEMENTS $ 29,963 $ - $ 10,000 $ 10,000 $ 10,000 $ 10,000 0.00% 001-1400-519-5782 50% SALES TAX REBATE $ - $ 21,940 $ 32,225 $ 25,000 $ 245 $ 5,000 -80.00% 001-1400-519-5783 50% PROPERTY TAX REBATE $ 162 $ 296 $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 71,877 $ 1,361,272 $ 1,715,435 $ 84,000 $ 45,249 $ 64,000 -23.81% 001-1400-519-5302 INTEREST (SBITA) SOLAR $ - $ 156,170 $ - $ - $ - 001-1400-519-5902 COST OF ISSUANCE $ - $ 58,269 $ - $ - $ - $ - 001-1400-519-5607 SOLAR EQUIPMENT INTEREST $ - $ 86,327 $ - $ - $ - $ - 001-1400-519-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ - $ - $ - TOTAL DEBT SERVICE $ - $ 144,596 $ 156,170 $ - $ - $ -
001-1400-519-5505 TRANSFERS TO OTHER FUNDS $ 740,405 $ - $ - $ - $ - 001-1400-519-5516 TRANSFER OUT AMB-(FIRE) $ 350,000 $ 350,000 $ 600,000 $ 475,000 $ 475,000 $ 475,000 0.00% TOTAL TRANSFERS OUT $ 1,090,405 $ 350,000 $ 600,000 $ 475,000 $ 475,000 $ 475,000 0.00% TOTAL, NON-DEPARTMENTAL $ 1,606,122 $ 2,346,802 $ 3,106,758 $ 926,354 $ 891,596 $ 942,080 1.70% City Manager
001-1600-519-5101 SALARIES $ 204,856 $ 238,413 $ 254,928 $ 244,447 $ 244,447 $ 274,212 12.18% 001-1600-519-5104 MANAGEMENT INTERN $ 17,929 $ 18,356 $ 17,576 $ 17,000 $ 17,000 $ 17,500 2.94% 001-1600-519-5121 FICA $ 13,618 $ 16,762 $ 15,446 $ 20,001 $ 20,001 $ 22,316 11.58% 001-1600-519-5123 PERS - PAYROLL $ 10,345 $ 12,527 $ 12,396 $ 11,625 $ 11,625 $ 12,667 8.96% 001-1600-519-5125 MEDICAL $ 15,341 $ 17,418 $ 21,719 $ 20,000 $ 24,858 $ 23,176 15.88% 001-1600-519-5127 WORKERS COMP $ 781 $ 699 $ 760 $ 896 $ 896 $ 774 -13.62% 001-1600-519-5131 EAP $ 30 $ 29 $ 25 $ 27 $ 27 $ 29 7.41% 001-1600-519-5133 LIFE INSURANCE $ (474) $ 35 $ 36 $ 36 $ 36 $ 36 0.00% 001-1600-519-5140 AUTO ALLOWANCE $ 5,917 $ 5,818 $ 6,000 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 268,343 $ 310,057 $ 328,886 $ 320,032 $ 324,890 $ 356,710 11.46% 001-1600-519-5200 OVERHEAD REIMBURSEMENTS $ (9,545) $ (17,421) $ (22,599) $ (22,840) $ (22,840) $ (23,680) 3.68% 001-1600-519-5216 COMMUNICATIONS $ 1,621 $ 1,352 $ 3,354 $ 3,350 $ 4,124 $ 4,200 25.37% 001-1600-519-5261 LIABILITY INSURANCE $ 4,688 $ 4,629 $ 6,541 $ 8,141 $ 8,141 $ 8,697 6.83%
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
001-1600-519-5262 PROPERTY INSURANCE $ 1,639 $ 1,649 $ 2,189 $ 2,686 $ 2,686 $ 2,412 -10.20% 001-1600-519-5264 ERMA $ 1,155 $ 729 $ 635 $ 813 $ 813 $ 761 -6.40% 001-1600-519-5265 RISK MGT/RMA ADMIN FEES $ 8 $ 69 $ 117 $ 139 $ 139 $ 122 -12.23% 001-1600-519-5270 PROFESSIONAL SERVICES $ 10,727 $ 8,924 $ 8,394 $ 8,000 $ 5,000 $ 6,500 -18.75% 001-1600-519-5291 CONF/MEETINGS/TRAVEL $ 4,943 $ 4,977 $ 5,648 $ 5,000 $ 3,500 $ 5,000 0.00% 001-1600-519-5292 MEMBERSHIPS/DUES $ 1,385 $ 1,200 $ 1,200 $ 1,250 $ 1,200 $ 1,200 -4.00% TOTAL MAINT. & OPERATIONS $ 16,621 $ 6,108 $ 5,479 $ 6,539 $ 2,763 $ 5,212 -20.29% TOTAL, CITY MANAGER $ 284,964 $ 316,165 $ 334,366 $ 326,571 $ 327,654 $ 361,922 10.82% City Clerk
001-1800-519-5101 SALARIES $ 116,146 $ 119,842 $ 127,194 $ 130,659 $ 130,659 $ 135,937 4.04% 001-1800-519-5121 FICA $ 8,872 $ 9,436 $ 9,899 $ 9,995 $ 9,995 $ 10,399 4.04% 001-1800-519-5122 PERS - UAL $ 37,115 $ (37,115) $ - $ - $ - $ - 001-1800-519-5123 PERS - PAYROLL $ 11,889 $ 14,016 $ 15,111 $ 15,601 $ 15,601 $ 16,204 3.87% 001-1800-519-5125 MEDICAL $ 26,963 $ 32,110 $ 26,359 $ 23,000 $ 34,981 $ 28,057 21.99% 001-1800-519-5127 WORKERS COMP $ 781 $ 699 $ 760 $ 896 $ 896 $ 774 -13.62% 001-1800-519-5131 EAP $ 20 $ 17 $ 16 $ 17 $ 17 $ 18 5.88% 001-1800-519-5133 LIFE INSURANCE $ (61) $ 35 $ 36 $ 36 $ 36 $ 36 0.00% 001-1800-519-5140 AUTO ALLOWANCE $ 4,154 $ 5,818 $ 6,000 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 205,880 $ 144,859 $ 185,375 $ 186,204 $ 198,185 $ 197,425 6.03% 001-1800-519-5200 OVERHEAD REIMBURSEMENTS $ (10,912) $ (11,333) $ (14,186) $ (14,222) $ (14,222) $ (14,241) 0.13% 001-1800-519-5201 OFFICE SUPPLIES/POSTAGE $ 1,795 $ 2,252 $ 386 $ 1,200 $ 250 $ 1,200 0.00% 001-1800-519-5214 PRINTING & RECORDING $ 5,285 $ 9,755 $ 6,163 $ 5,500 $ 5,500 $ 7,000 27.27% 001-1800-519-5216 COMMUNICATIONS $ 1,281 $ 1,730 $ 3,628 $ 3,850 $ 3,850 $ 3,850 0.00% 001-1800-519-5261 LIABILITY INSURANCE $ 3,186 $ 2,760 $ 4,255 $ 5,054 $ 5,054 $ 5,340 5.66% 001-1800-519-5262 PROPERTY INSURANCE $ 1,114 $ 983 $ 1,424 $ 1,667 $ 1,667 $ 1,481 -11.16% 001-1800-519-5263 VEHICLE INSURANCE $ 306 $ 156 $ 142 $ 191 $ 191 $ 180 -5.76% 001-1800-519-5264 ERMA $ 785 $ 434 $ 413 $ 505 $ 505 $ 467 -7.52% 001-1800-519-5265 RISK MGT/RMA ADMIN FEES $ 5 $ 41 $ 76 $ 86 $ 86 $ 75 -12.79% 001-1800-519-5270 PROFESSIONAL SERVICES $ 25 $ 1,188 $ 3,124 $ 3,200 $ 3,200 $ 3,200 0.00% 001-1800-519-5291 CONF/MEETINGS/TRAVEL $ 4,109 $ 4,491 $ 8,257 $ 7,000 $ 6,000 $ 7,000 0.00% 001-1800-519-5292 MEMBERSHIPS/DUES $ 560 $ 690 $ 574 $ 700 $ 1,054 $ 1,100 57.14% 001-1800-519-5360 ELECTION EXPENSE $ 2,482 $ - $ 861 $ - $ 3,500 0.00% TOTAL MAINT. & OPERATIONS $ 10,021 $ 13,147 $ 15,119 $ 14,731 $ 13,135 $ 20,152 36.80% TOTAL, CITY CLERK $ 215,901 $ 158,006 $ 200,494 $ 200,935 $ 211,320 $ 217,577 8.28% Finance
001-2000-519-5101 SALARIES $ 162,954 $ 175,031 $ 194,921 $ 189,588 $ 189,588 $ 197,611 4.23% 001-2000-519-5121 FICA $ 12,226 $ 13,267 $ 14,797 $ 14,503 $ 14,503 $ 15,117 4.23% 001-2000-519-5123 PERS - PAYROLL $ 15,571 $ 18,642 $ 20,640 $ 21,476 $ 21,476 $ 22,330 3.98% 001-2000-519-5125 MEDICAL $ 27,479 $ 42,226 $ 42,848 $ 33,000 $ 36,000 $ 39,942 21.04% 001-2000-519-5127 WORKERS COMP $ 742 $ 664 $ 973 $ 1,147 $ 1,147 $ 990 -13.69% 001-2000-519-5131 EAP $ 23 $ 25 $ 25 $ 26 $ 26 $ 29 11.54% 001-2000-519-5133 LIFE INSURANCE $ (240) $ 46 $ 48 $ 46 $ 46 $ 46 0.00% 001-2000-519-5140 AUTO ALLOWANCE $ 3,946 $ 5,527 $ 5,700 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 222,702 $ 255,428 $ 279,953 $ 265,786 $ 268,786 $ 282,065 6.12% 001-2000-519-5200 OVERHEAD REIMBURSEMENTS $ (17,565) $ (16,993) $ (21,121) $ (19,691) $ (19,691) $ (22,467) 14.10% 001-2000-519-5201 OFFICE SUPPLIES/POSTAGE $ 1,236 $ 1,065 $ 322 $ 1,200 $ 1,200 $ 1,000 -16.67% 001-2000-519-5216 COMMUNICATIONS $ 1,444 $ 1,681 $ 4,392 $ 4,500 $ 4,870 $ 5,000 11.11% 001-2000-519-5225 OFFICE EQUIP MAINT $ 8,756 $ 8,853 $ 9,116 $ 9,389 $ 9,526 $ 9,812 4.50% 001-2000-519-5261 LIABILITY INSURANCE $ 3,560 $ 3,888 $ 6,403 $ 7,765 $ 7,765 $ 8,373 7.83% 001-2000-519-5262 PROPERTY INSURANCE $ 1,245 $ 1,385 $ 2,143 $ 2,561 $ 2,561 $ 2,322 -9.33% 001-2000-519-5264 ERMA $ 877 $ 612 $ 622 $ 775 $ 775 $ 733 -5.42% 001-2000-519-5265 RISK MGT/RMA ADMIN FEES $ 6 $ 58 $ 115 $ 133 $ 133 $ 118 -11.28% 001-2000-519-5270 PROFESSIONAL SERVICES $ 19,270 $ 30,465 $ 27,834 $ 12,000 $ 31,630 $ 24,000 100.00% 001-2000-519-5291 CONF/MEETINGS/TRAVEL $ 4,736 $ 5,213 $ 5,268 $ 6,500 $ 4,500 $ 6,500 0.00% 001-2000-519-5292 MEMBERSHIPS/DUES $ 808 $ 509 $ 955 $ 850 $ 850 $ 850 0.00% 001-2000-519-5294 AUDIT $ 13,656 $ 17,347 $ 25,908 $ 25,080 $ 23,854 $ 19,360 -22.81% TOTAL MAINT. & OPERATIONS $ 38,029 $ 54,084 $ 61,956 $ 51,062 $ 67,973 $ 55,601 8.89% TOTAL, FINANCE $ 260,731 $ 309,512 $ 341,909 $ 316,848 $ 336,759 $ 337,666 6.57% Administrative Services
001-2200-519-5101 SALARIES $ 136,077 $ 152,534 $ 169,083 $ 250,507 $ 250,507 $ 270,142 7.84% 001-2200-519-5104 PART TIME $ 18,510 $ 33,221 $ 23,433 $ - $ - $ - 001-2200-519-5121 FICA $ 11,954 $ 14,650 $ 15,140 $ 19,164 $ 19,164 $ 20,666 7.84% 001-2200-519-5123 PERS - PAYROLL $ 9,938 $ 12,337 $ 14,263 $ 19,558 $ 19,558 $ 17,900 -8.48% 001-2200-519-5125 MEDICAL $ 3,254 $ 1,060 $ 180 $ 5,579 $ 225 $ - 0.00% 001-2200-519-5127 WORKERS COMP $ 781 $ 699 $ 760 $ 1,792 $ 1,792 $ 1,548 -13.62% 001-2200-519-5131 EAP $ 15 $ 18 $ 19 $ 27 $ 27 $ 28 3.70% 001-2200-519-5133 LIFE INSURANCE $ (2,368) $ 35 $ 49 $ 72 $ 72 $ 72 0.00% 001-2200-519-5140 AUTO ALLOWANCE $ 4,154 $ 5,773 $ 6,000 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 182,315 $ 220,327 $ 228,927 $ 302,699 $ 297,345 $ 316,356 4.51% 001-2200-519-5200 OVERHEAD REIMBURSEMENTS $ (3,897) $ (13,075) $ (17,593) $ (21,604) $ (21,604) $ (21,308) -1.37% 001-2200-519-5201 OFFICE SUPPLIES/POSTAGE $ 255 $ 1,005 $ 1,408 $ 1,000 $ 1,000 $ 1,000 0.00% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
001-2200-519-5216 COMMUNICATIONS $ 1,431 $ 1,694 $ 3,553 $ 3,700 $ 4,066 $ 4,000 8.11% 001-2200-519-5261 LIABILITY INSURANCE $ 2,380 $ 2,902 $ 4,925 $ 7,926 $ 7,926 $ 8,255 4.15% 001-2200-519-5262 PROPERTY INSURANCE $ 832 $ 1,034 $ 1,648 $ 2,615 $ 2,615 $ 2,290 -12.43% 001-2200-519-5264 ERMA $ 586 $ 457 $ 478 $ 792 $ 792 $ 722 -8.84% 001-2200-519-5265 RISK MGT/RMA ADMIN FEES $ 4 $ 43 $ 88 $ 135 $ 135 $ 115 -14.81% 001-2200-519-5270 PROFESSIONAL SERVICES $ 3,835 $ 2,016 $ 7,311 $ 5,000 $ 4,000 $ 5,000 0.00% 001-2200-519-5291 CONF/MEETINGS/TRAVEL $ 4,892 $ 9,022 $ 7,406 $ 7,000 $ 6,500 $ 7,000 0.00% 001-2200-519-5292 MEMBERSHIPS/DUES $ 836 $ 1,906 $ 724 $ 2,000 $ 1,500 $ 2,000 0.00% TOTAL MAINT. & OPERATIONS $ 11,153 $ 7,004 $ 9,948 $ 8,564 $ 6,930 $ 9,074 5.96% TOTAL, ADMINISTRATIVE SVCS $ 193,467 $ 227,332 $ 238,875 $ 311,263 $ 304,275 $ 325,430 4.55% Community Development
001-2600-519-5101 SALARIES $ 250,000 $ 258,596 $ 280,535 $ 287,914 $ 287,914 $ 299,545 4.04% 001-2600-519-5102 OVERTIME $ 812 $ 1,575 $ 269 $ 750 $ 750 $ 750 0.00% 001-2600-519-5104 PART-TIME $ 29,395 $ 24,760 $ 22,243 $ 23,660 $ 23,660 $ 24,076 1.76% 001-2600-519-5121 FICA $ 20,515 $ 21,865 $ 23,169 $ 23,893 $ 23,893 $ 24,814 3.86% 001-2600-519-5123 PERS - PAYROLL $ 17,660 $ 19,270 $ 21,972 $ 21,430 $ 21,430 $ 22,829 6.53% 001-2600-519-5125 MEDICAL $ 31,343 $ 33,050 $ 39,441 $ 34,500 $ 27,500 $ 39,800 15.36% 001-2600-519-5127 WORKERS COMP $ (3,868) $ 4,979 $ 5,792 $ 6,831 $ 6,831 $ 5,902 -13.60% 001-2600-519-5131 EAP $ 54 $ 57 $ 54 $ 56 $ 56 $ 58 3.57% 001-2600-519-5133 LIFE INSURANCE $ (581) $ 77 $ 78 $ 90 $ 90 $ 90 0.00% 001-2600-519-5140 AUTO ALLOWANCE $ 4,154 $ 5,818 $ 6,000 $ 6,000 $ 6,000 $ 6,000 0.00% TOTAL WAGES & BENEFITS $ 349,485 $ 370,047 $ 399,554 $ 405,124 $ 398,124 $ 423,864 4.63% 001-2600-519-5200 OVERHEAD REIMBURSEMENTS $ (9,981) $ (42,337) $ (46,276) $ (46,638) $ (46,638) $ (45,374) -2.71% 001-2600-519-5201 OFFICE SUPPLIES/POSTAGE $ 6,870 $ 10,578 $ 4,615 $ 9,000 $ 11,000 $ 7,500 -41.67% 001-2600-519-5206 LAFCO FEES $ 3,729 $ 4,752 $ 5,605 $ 5,677 $ 5,088 $ 5,250 -7.52% 001-2600-519-5216 COMMUNICATIONS $ 2,902 $ 1,896 $ 6,429 $ 6,500 $ 8,000 $ 8,000 23.08% 001-2600-519-5224 FUELS $ 2,206 $ 3,396 $ 2,903 $ 3,250 $ 2,000 $ 2,500 -23.08% 001-2600-519-5261 LIABILITY INSURANCE $ 8,471 $ 8,920 $ 13,970 $ 16,369 $ 16,369 $ 17,504 6.93% 001-2600-519-5262 PROPERTY INSURANCE $ 2,961 $ 3,178 $ 4,674 $ 5,401 $ 5,401 $ 4,856 -10.09% 001-2600-519-5263 VEHICLE INSURANCE $ 1,022 $ 1,564 $ 2,846 $ 3,824 $ 3,824 $ 3,602 -5.81% 001-2600-519-5264 ERMA $ 2,086 $ 1,404 $ 1,356 $ 1,635 $ 1,635 $ 1,531 -6.36% 001-2600-519-5265 RISK MGT/RMA ADMIN FEES $ 14 $ 133 $ 249 $ 279 $ 279 $ 246 -11.83% 001-2600-519-5270 PROFESSIONAL SERVICES $ 220,451 $ 307,109 $ 242,094 $ 245,000 $ 250,000 $ 255,000 4.08% 001-2600-519-5291 CONF/MEETINGS/TRAVEL $ 4,302 $ 5,320 $ 8,273 $ 7,500 $ 6,800 $ 7,000 -6.67% 001-2600-519-5292 MEMBERSHIPS/DUES $ 2,847 $ 515 $ 1,821 $ 2,500 $ 2,200 $ 2,500 0.00% TOTAL MAINT. & OPERATIONS $ 247,880 $ 306,428 $ 248,559 $ 260,297 $ 265,958 $ 270,115 3.77% 001-2600-519-5301 DEBIT SERVICE PRINCIPAL (SBITA) $ 7,725 $ 23,499 $ 25,264 $ - $ - $ - 001-2600-519-5302 INTEREST EXPENSE $ - $ 1,889 $ 2,461 $ - $ - $ - 001-2600-519-5701 CAPITAL OUTLAY $ 146,503 $ - $ 58,676 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 154,228 $ 25,388 $ 86,401 $ - $ - $ - TOTAL, COMMUNITY DEVELOPMENT $ 751,593 $ 701,863 $ 734,514 $ 665,421 $ 664,082 $ 693,979 4.29% Community Services
001-2800-529-5101 SALARIES $ 89,369 $ 102,186 $ 103,888 $ 105,004 $ 105,004 $ 109,246 4.04% 001-2800-529-5105 AFTER SCHOOL PARTTIME $ 78,284 $ 8,862 $ - $ - $ - $ - 0.00% 001-2800-529-5106 SUMMER PROGRAM PARTTIME $ 26,460 $ 8,363 $ - $ - $ - $ - 0.00% 001-2800-529-5121 FICA $ 14,802 $ 8,304 $ 7,729 $ 8,033 $ 8,033 $ 8,357 4.04% 001-2800-529-5123 PERS - PAYROLL $ 6,414 $ 7,118 $ 7,940 $ 8,358 $ 8,358 $ 8,663 3.65% 001-2800-529-5125 MEDICAL $ 11,659 $ 16,499 $ 18,274 $ 13,500 $ 17,396 $ 16,655 23.37% 001-2800-529-5127 WORKERS COMP $ 9,888 $ 8,846 $ 3,204 $ 3,779 $ 3,779 $ 3,266 -13.58% 001-2800-529-5131 EAP $ 29 $ 49 $ 18 $ 17 $ 17 $ 21 23.53% 001-2800-529-5133 LIFE INSURANCE $ (14,885) $ 26 $ 27 $ 27 $ 27 $ 27 0.00% TOTAL WAGES & BENEFITS $ 222,019 $ 160,253 $ 141,079 $ 138,718 $ 142,614 $ 146,235 5.42% 001-2800-529-5200 OVERHEAD REIMBURSEMENTS $ (27,803) $ (32,554) $ (32,646) $ (32,646) $ (34,947) 7.05% 001-2800-529-5201 OFFICE SUPPLIES/POSTAGE $ 793 $ 766 $ 690 $ 600 $ 593 $ 600 0.00% 001-2800-529-5211 AFTER SCHL PROG SUPPLIES $ 11,843 $ 795 $ - $ - $ - $ - 001-2800-529-5214 PRINTING & ADVERTISING $ 62 $ - $ - $ - $ - $ - 001-2800-529-5216 COMMUNICATIONS $ 2,574 $ 2,767 $ 2,504 $ 3,000 $ 3,014 $ 3,000 0.00% 001-2800-529-5224 FUELS $ 558 $ 560 $ 781 $ 850 $ 772 $ 850 0.00% 001-2800-529-5291 CONF/MEETINGS/TRAVEL $ 54 $ 2,441 $ 715 $ 3,000 $ 1,629 $ 3,000 0.00% 001-2800-529-5292 MEMBERSHIPS/DUES $ 715 $ 701 $ 315 $ 700 $ 700 $ 700 0.00% 001-2800-529-5261 LIABILITY INSURANCE $ 4,679 $ 7,698 $ 4,623 $ 5,008 $ 5,008 $ 6,395 27.70% 001-2800-529-5262 PROPERTY INSURANCE $ 1,636 $ 2,742 $ 1,547 $ 1,652 $ 1,652 $ 1,774 7.38% 001-2800-529-5263 VEHICLE INSURANCE $ 715 $ 1,173 $ 1,067 $ 1,434 $ 1,434 $ 1,351 -5.79% 001-2800-529-5264 ERMA $ 1,152 $ 1,212 $ 449 $ 500 $ 500 $ 560 12.00% 001-2800-529-5265 RISK MGT/RMA ADMIN FEES $ 7 $ 115 $ 83 $ 86 $ 86 $ 89 3.49% 001-2800-529-5270 PROFESSIONAL SERVICES $ 14,230 $ 2,851 $ 12,535 $ 12,500 $ 11,570 $ 12,000 -4.00% 001-2800-529-5371 ANIMAL CONTROL COSTS $ 22,899 $ 3,971 $ 67,946 $ 80,000 $ 50,000 $ 80,000 0.00% 001-2800-529-5406 BAND CONCERTS $ 12,000 $ 12,000 $ 12,000 $ 12,000 $ 12,000 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS $ 73,917 $ 11,989 $ 72,699 $ 88,684 $ 56,312 $ 87,372 -1.48% 001-2800-529-5701 CAPITAL OUTLAY $ 15,738 $ 581 $ - $ - $ - 001-2800-529-5713 PARK IMPROVEMENTS $ 6,713 $ - $ - $ - $ 20,000 TOTAL CAPITAL OUTLAY $ 22,451 $ 581 $ - $ - $ - $ 20,000 001-2800-529-5517 TRANSFER TO SENIOR CENTER $ 65,000 $ 100,000 $ 100,000 $ 140,000 $ 140,000 $ 140,000 0.00% 001-2800-529-5518 TRANSFER OUT TO POOL $ 120,000 $ 148,000 $ 148,000 $ 140,000 $ 140,000 $ 140,000 0.00% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
TOTAL TRANSFERS OUT $ 185,000 $ 248,000 $ 248,000 $ 280,000 $ 280,000 $ 280,000 0.00% TOTAL, COMMUNITY SERVICES $ 503,387 $ 420,822 $ 461,778 $ 507,402 $ 478,926 $ 533,607 5.16% Police
001-3400-539-5101 SALARIES/FT $ 1,447,233 $ 1,308,136 $ 1,698,440 $ 1,790,470 $ 1,751,115 $ 1,839,118 2.72% 001-3400-539-5102 OVERTIME/FT $ 112,574 $ 142,231 $ 183,054 $ 154,000 $ 154,000 $ 168,000 9.09% 001-3400-539-5121 FICA $ 115,547 $ 109,658 $ 141,567 $ 148,752 $ 148,752 $ 153,545 3.22% 001-3400-539-5122 PERS - UAL $ 184,206 $ 121,688 $ 177,190 $ 205,548 $ 205,548 $ 232,081 12.91% 001-3400-539-5123 PERS - PAYROLL $ 171,502 $ 158,531 $ 226,986 $ 234,539 $ 234,539 $ 271,357 15.70% 001-3400-539-5125 MEDICAL $ 143,120 $ 187,530 $ 226,300 $ 207,000 $ 210,000 $ 228,000 10.14% 001-3400-539-5127 WORKERS COMP $ 103,633 $ 96,536 $ 114,305 $ 125,861 $ 125,861 $ 106,434 -15.44% 001-3400-539-5129 UNIFORM ALLOWANCE $ 14,935 $ 16,709 $ 21,475 $ 22,600 $ 22,600 $ 22,660 0.27% 001-3400-539-5130 RESERVE UNIFORM ALLOW $ 956 $ 1,154 $ 450 $ 1,000 $ - $ 1,000 0.00% 001-3400-539-5131 EAP $ 280 $ 277 $ 260 $ 266 $ 266 $ 300 12.78% 001-3400-539-5133 LIFE INSURANCE $ 183 $ 519 $ 619 $ 639 $ 639 $ 639 0.00% TOTAL WAGES & BENEFITS $ 2,294,169 $ 2,142,968 $ 2,790,647 $ 2,890,675 $ 2,853,320 $ 3,023,134 4.58% 001-3400-539-5200 OVERHEAD REIMBURSEMENTS $ (124,496) $ (192,030) $ (234,502) $ (246,311) $ (246,311) $ (247,692) 0.56% 001-3400-539-5201 OFFICE SUPPLIES/POSTAGE $ 9,302 $ 10,792 $ 7,205 $ 12,000 $ 12,000 $ 12,000 0.00% 001-3400-539-5208 SAFETY EQUIPMENT $ 15,626 $ 16,527 $ 32,303 $ 35,000 $ 35,000 $ 36,600 4.57% 001-3400-539-5209 SCREENING PERSONNEL $ 9,777 $ 8,775 $ 2,513 $ 12,000 $ 5,000 $ 12,000 0.00% 001-3400-539-5210 DEPT TOOLS & SUPPLIES $ 8,621 $ 10,971 $ 9,627 $ 12,000 $ 12,000 $ 12,000 0.00% 001-3400-539-5216 COMMUNICATIONS $ 35,694 $ 39,765 $ 45,641 $ 42,000 $ 42,000 $ 42,000 0.00% 001-3400-539-5217 PRODUCTIVITY SOFTWARE $ - $ 7,085 $ 26,719 $ 31,000 $ 31,000 $ 43,500 40.32% 001-3400-539-5218 UTILITIES $ 54,850 $ 53,170 $ 46,932 $ 45,000 $ 32,764 $ 33,000 -26.67% 001-3400-539-5222 VEHICLE MAINTENANCE $ 6,280 $ 8,088 $ 7,910 $ 8,000 $ 8,000 $ 8,000 0.00% 001-3400-539-5224 FUELS $ 52,863 $ 43,980 $ 51,193 $ 50,000 $ 47,500 $ 50,000 0.00% 001-3400-539-5225 OFFICE EQUIP MAINT $ 14,392 $ 17,318 $ 15,050 $ 20,000 $ 20,000 $ 20,000 0.00% 001-3400-539-5226 EQUIPMENT MAINTENANCE $ 2,540 $ 2,527 $ 1,734 $ 5,000 $ 3,500 $ 2,500 -50.00% 001-3400-539-5227 RADIO & COMM MAINT $ 1,080 $ 2,131 $ 1,080 $ 4,500 $ 3,000 $ 4,500 0.00% 001-3400-539-5229 DISPATCH SERVICES $ 218,116 $ 207,579 $ 223,760 $ 260,000 $ 240,000 $ 250,000 -3.85% 001-3400-539-5261 LIABILITY INSURANCE $ 44,005 $ 43,641 $ 67,663 $ 78,777 $ 78,777 $ 89,843 14.05% 001-3400-539-5262 PROPERTY INSURANCE $ 15,383 $ 15,545 $ 22,643 $ 25,992 $ 25,992 $ 24,921 -4.12% 001-3400-539-5263 VEHICLE INSURANCE $ 26,575 $ 22,592 $ 23,832 $ 30,112 $ 30,112 $ 28,361 -5.81% 001-3400-539-5264 ERMA $ 10,838 $ 6,869 $ 6,568 $ 7,867 $ 7,867 $ 7,862 -0.06% 001-3400-539-5265 RISK MGT/RMA ADMIN FEES $ 73 $ 649 $ 1,208 $ 1,343 $ 1,343 $ 1,257 -6.40% 001-3400-539-5270 PROFESSIONAL SERVICES $ 56,285 $ 106,525 $ 69,349 $ 60,000 $ 115,000 $ 75,000 25.00% 001-3400-539-5284 PROPERTY/EVIDENCE EXP $ 2,598 $ 2,475 $ 2,257 $ 2,500 $ 2,500 $ 2,500 0.00% 001-3400-539-5291 CONF/MEETINGS/TRAVEL $ 5,083 $ 15,940 $ 16,716 $ 25,000 $ 20,000 $ 22,000 -12.00% 001-3400-539-5292 MEMBERSHIPS/DUES $ 3,418 $ 2,875 $ 4,143 $ 6,000 $ 5,000 $ 6,000 0.00% 001-3400-539-5296 TRAINING & EDUCATION $ 11,363 $ 5,106 $ 3,378 $ 10,000 $ 10,000 $ 15,000 50.00% 001-3400-539-5297 POST TRAINING $ 34,711 $ 17,031 $ 17,377 $ 30,000 $ 19,000 $ 30,000 0.00% 001-3400-539-5298 JAIL BOOKING FEES $ 440 $ 107 $ - $ 500 $ 500 $ 500 0.00% 001-3400-539-5325 CRIME PREVENTION $ 2,986 $ 2,954 $ 1,915 $ 3,000 $ 3,000 $ 3,000 0.00% TOTAL MAINT. & OPERATIONS $ 518,406 $ 478,987 $ 474,214 $ 571,280 $ 564,544 $ 584,652 2.34% 001-3400-539-5607 SOLAR EQUIPMENT INTEREST $ - $ - $ - $ 23,225 $ 23,225 $ 21,539 -7.26% 001-3400-539-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ 16,950 $ 16,950 $ 17,160 1.24% TOTAL DEBT SERVICE $ - $ - $ - $ 40,175 $ 40,175 $ 38,699 001-3400-539-5701 CAPITAL OUTLAY $ 34,518 $ - $ - $ - $ 84,267 $ - 0.00% 001-3400-539-5715 POLICE PATROL CARS $ - $ 113,899 $ 53,000 $ 50,000 $ 127,604 $ 50,000 0.00% 001-3400-539-5753 COMPUTER/MONITOR REPLACEMENT $ 5,000 $ - $ - $ - $ - $ - TOTAL CAPITAL OUTLAY $ 39,518 $ 113,899 $ 53,000 $ 50,000 $ 211,872 $ 50,000 0.00% TOTAL, POLICE $ 2,852,092 $ 2,735,855 $ 3,317,860 $ 3,552,130 $ 3,669,911 $ 3,696,485 4.06% PW Administration
001-3800-549-5101 SALARIES $ 47,475 $ 50,209 $ 60,223 $ 57,412 $ 57,412 $ 59,732 4.04% 001-3800-549-5121 FICA $ 3,528 $ 3,780 $ 4,508 $ 4,392 $ 4,392 $ 4,569 4.03% 001-3800-549-5123 PERS - PAYROLL $ 4,608 $ 5,873 $ 6,645 $ 6,855 $ 6,855 $ 7,120 3.87% 001-3800-549-5125 MEDICAL $ 7,465 $ 7,610 $ 9,047 $ 8,224 $ 8,224 $ 8,293 0.84% 001-3800-549-5127 WORKERS COMP $ 266 $ 238 $ 258 $ 305 $ 305 $ 263 -13.77% 001-3800-549-5131 EAP $ 6 $ 6 $ 7 $ 8 $ 8 $ 8 0.00%
001-3800-549-5133 LIFE INSURANCE $ (977) $ 12 $ 12 $ 14 $ 14 $ 12 -14.29% TOTAL WAGES & BENEFITS $ 62,371 $ 67,728 $ 80,701 $ 77,210 $ 77,210 $ 79,997 3.61% 001-3800-549-5200 OVERHEAD REIMBURSEMENTS $ (2,241) $ (5,844) $ (6,360) $ (6,098) $ (6,098) $ (8,576) 40.64% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
001-3800-549-5201 OFFICE SUPPLIES/POSTAGE $ 1,412 $ 1,199 $ 228 $ 1,500 $ 1,500 $ 1,500 0.00% 001-3800-549-5216 COMMUNICATIONS $ 8,083 $ 6,789 $ 1,470 $ 1,500 $ 1,500 $ 1,500 0.00% 001-3800-549-5218 UTILITIES $ 4,240 $ 5,645 $ 6,508 $ 6,000 $ 10,005 $ 7,500 25.00% 001-3800-549-5225 OFFICE EQUIP MAINT $ 1,809 $ 1,275 $ 2,133 $ 2,000 $ 2,159 $ 2,200 10.00% 001-3800-549-5261 LIABILITY INSURANCE $ 1,007 $ 1,025 $ 1,838 $ 2,230 $ 2,230 $ 2,286 2.51% 001-3800-549-5262 PROPERTY INSURANCE $ 352 $ 365 $ 615 $ 736 $ 736 $ 634 -13.86% 001-3800-549-5263 VEHICLE INSURANCE $ 1,022 $ 1,564 $ 1,423 $ 1,912 $ 1,912 $ 1,801 -5.81% 001-3800-549-5264 ERMA $ 248 $ 161 $ 178 $ 223 $ 223 $ 200 -10.31% 001-3800-549-5265 RISK MGT/RMA ADMIN FEES $ 2 $ 15 $ 33 $ 38 $ 38 $ 32 -15.79% 001-3800-549-5291 CONF/MEETINGS/TRAVEL $ 310 $ 1,053 $ 645 $ 600 $ 600 $ 1,000 66.67% TOTAL MAINT. & OPERATIONS $ 16,244 $ 13,247 $ 8,711 $ 10,641 $ 14,805 $ 10,077 -5.30% 001-3800-549-5607 SOLAR EQUIPMENT INTEREST $ - $ - $ - $ 23,225 $ 23,225 $ 22,827 -1.71% 001-3800-549-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ 16,950 $ 16,950 $ 18,186 7.29% TOTAL DEBT SERVICES $ - $ - $ - $ 40,175 $ 40,175 $ 41,013 001-3800-549-5701 CAPITAL OUTLAY $ - $ 13,988 $ - $ - $ - TOTAL, PW ADMINISTRATION $ 78,614 $ 94,963 $ 89,412 $ 128,026 $ 132,190 $ 131,087 2.39% Landscape Maintenance
001-4200-549-5101 SALARIES $ 100,339 $ 98,667 $ 101,564 $ 104,312 $ 104,312 $ 108,549 4.06% 001-4200-549-5102 OVERTIME $ 5,813 $ 7,379 $ 4,789 $ 5,300 $ 4,910 $ 5,300 0.00% 001-4200-549-5121 FICA $ 7,805 $ 7,880 $ 7,826 $ 8,385 $ 8,385 $ 8,709 3.87% 001-4200-549-5123 PERS - PAYROLL $ 8,508 $ 9,395 $ 10,202 $ 10,555 $ 10,555 $ 10,957 3.81% 001-4200-549-5125 MEDICAL $ 19,109 $ 20,261 $ 21,130 $ 24,000 $ 21,871 $ 22,500 -6.25% 001-4200-549-5127 WORKERS COMP $ 11,123 $ 9,951 $ 10,814 $ 12,754 $ 12,754 $ 11,021 -13.59% 001-4200-549-5131 EAP $ 20 $ 19 $ 18 $ 18 $ 18 $ 18 0.00% 001-4200-549-5133 LIFE INSURANCE $ 59 $ 60 $ 61 $ 71 $ 71 $ 71 0.00% TOTAL WAGES & BENEFITS $ 152,777 $ 153,613 $ 156,405 $ 165,395 $ 162,877 $ 167,125 1.05% 001-4200-549-5200 OVERHEAD REIMBURSEMENTS $ (2,943) $ (12,996) $ (16,196) $ (15,435) $ (15,435) $ (16,501) 6.91% 001-4200-549-5210 DEPT TOOLS & SUPPLIES $ 7,545 $ 6,685 $ 10,751 $ 15,000 $15,000 $15,000 0.00% 001-4200-549-5216 COMMUNICATIONS $ - $ 162 $ 1,940 $ 2,000 $2,168 $2,000 0.00% 001-4200-549-5218 UTILITIES $ 10,046 $ 12,279 $ 11,196 $ 12,000 $11,018 $11,100 -7.50% 001-4200-549-5224 FUELS $ 6,264 $ 5,690 $ 5,708 $ 6,000 $4,500 $5,500 -8.33% 001-4200-549-5261 LIABILITY INSURANCE $ 3,204 $ 3,015 $ 4,611 $ 5,427 $ 5,427 $ 5,415 -0.22% 001-4200-549-5262 PROPERTY INSURANCE $ 1,120 $ 1,074 $ 1,543 $ 1,790 $ 1,790 $ 1,502 -16.09% 001-4200-549-5263 VEHICLE INSURANCE $ 2,044 $ 3,128 $ 2,846 $ 3,824 $ 3,824 $ 3,601 -5.83% 001-4200-549-5264 ERMA $ 789 $ 475 $ 448 $ 542 $ 542 $ 474 -12.55% 001-4200-549-5265 RISK MGT/RMA ADMIN FEES $ 5 $ 45 $ 82 $ 93 $ 93 $ 76 -18.28% 001-4200-549-5270 PROFESSIONAL SERVICES $ 22,166 $ 32,497 $ 34,171 $ 22,000 $ 22,000 $ 22,000 0.00% TOTAL MAINT. & OPERATIONS $ 50,241 $ 52,053 $ 57,098 $ 53,241 $ 50,927 $ 50,167 -5.77% 001-4200-549-5701 CAPITAL OUTLAY $ 22,613 $ - $ - $ - $ - $ 35,000 TOTAL, LANDSCAPE MAINT. $ 225,630 $ 205,666 $ 213,503 $ 218,636 $ 213,804 $ 252,292 15.39% Building & Facility Maintenance
001-4600-549-5200 OVERHEAD REIMBURSEMENTS $ (2,605) $ (7,667) $ (6,612) $ (6,751) $ (9,620) $ (5,645) -16.38% 001-4600-549-5210 DEPT TOOLS & SUPPLIES $ 18,490 $ 18,595 $ 19,150 $ 16,000 $16,000 $16,000 0.00% 001-4600-549-5220 JANITORIAL $ 43,056 $ 45,305 $ 45,550 $ 45,000 $45,000 $45,000 0.00% 001-4600-549-5221 REPAIRS & MAINTENANCE $ 20,541 $ 46,437 $ 33,081 $ 31,000 $31,000 $31,000 0.00% TOTAL MAINT. & OPERATIONS $ 79,482 $ 102,670 $ 91,168 $ 85,249 $ 82,380 $ 86,355 1.30% 001-4600-549-5701 CAPITAL OUTLAY $ 76,839 $ 73,033 $ 12,586 $ 60,000 $ 50,000 -100.00% TOTAL CAPITAL OUTLAY $ 76,839 $ 73,033 $ 12,586 $ 60,000 $ 50,000 $ - -100.00% TOTAL, FACILITY MAINT. $ 156,321 $ 175,703 $ 103,754 $ 145,249 $ 132,380 $ 86,355 -40.55% Vehicle Maintenance
001-4800-549-5101 SALARIES $ 53,611 $ 51,967 $ 58,423 $ 58,470 $ 58,470 $ 62,301 6.55% 001-4800-549-5102 OVERTIME $ - $ - $ - $ - $ - $ -
001-4800-549-5104 PART TIME-TROLLY $ 1,335 $ 3,762 $ 2,204 $ 4,250 $ 3,414 $ 4,250 0.00% 001-4800-549-5121 FICA $ 4,075 $ 4,133 $ 4,467 $ 4,798 $ 4,798 $ 5,091 6.11% 001-4800-549-5123 PERS - PAYROLL $ 4,869 $ 5,840 $ 6,523 $ 6,981 $ 6,981 $ 7,426 6.37% 001-4800-549-5125 MEDICAL $ 17,076 $ 14,484 $ 11,508 $ 11,857 $ 11,857 $ 10,973 -7.46% 001-4800-549-5127 WORKERS COMP $ 6,543 $ 5,853 $ 6,361 $ 7,503 $ 7,503 $ 6,483 -13.59% 001-4800-549-5131 EAP $ 15 $ 13 $ 12 $ 13 $ 13 $ 14 7.69% 001-4800-519-5133 LIFE INSURANCE $ 23 $ 24 $ 24 $ 24 $ 24 $ 24 0.00% TOTAL WAGES & BENEFITS $ 87,547 $ 86,075 $ 89,523 $ 93,896 $ 93,060 $ 96,562 2.84% 001-4800-549-5200 OVERHEAD REIMBURSEMENTS $ - $ (8,490) $ (11,588) $ (11,523) $ (11,523) $ (11,172) -3.05% 001-4800-549-5210 DEPT TOOLS & SUPPLIES $ 12,706 $ 7,411 $ 4,593 $ 10,000 $10,000 $10,000 0.00% 001-4800-549-5216 COMMUNICATIONS $ - $ 64 $ 765 $ 860 $855 $860 0.00% 001-4800-549-5221 REPAIRS & MAINTENANCE $ 319 $ 3,464 $ 1,500 $ 500 $500 $500 0.00% 001-4800-549-5222 VEHICLE MAINTENANCE $ 54,060 $ 78,163 $ 68,822 $ 60,000 $60,000 $60,000 0.00% 001-4800-549-5224 FUELS $ 3,172 $ 3,330 $ 2,820 $ 2,900 $3,471 $3,000 3.45% 001-4800-549-5261 LIABILITY INSURANCE $ 2,406 $ 1,996 $ 3,002 $ 3,908 $ 3,908 $ 4,149 6.17% 001-4800-549-5262 PROPERTY INSURANCE $ 841 $ 711 $ 1,004 $ 1,289 $ 1,289 $ 1,151 -10.71% 001-4800-549-5263 VEHICLE INSURANCE $ 1,022 $ 3,253 $ 2,846 $ 3,824 $ 3,824 $ 3,601 -5.83% 001-4800-549-5264 ERMA $ 593 $ 314 $ 291 $ 390 $ 390 $ 363 -6.92% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
GENERAL FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
001-4800-549-5265 RISK MGT/RMA ADMIN FEES $ 4 $ 30 $ 54 $ 67 $ 67 $ 58 -13.43% 001-4800-549-5270 PROFESSIONAL SERVICES $ 342 $ 427 $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 75,465 $ 90,672 $ 74,109 $ 72,215 $ 72,781 $ 72,510 0.41% 001-4800-549-5701 CAPITAL OUTLAY $ 4,014 $ - $ - $ - $ - TOTAL, VEHICLE MAINT. $ 167,027 $ 176,747 $ 163,633 $ 166,111 $ 165,841 $ 169,072 1.78% TOTAL WAGES & BENEFITS $ 4,062,216 $ 3,926,743 $ 4,710,808 $ 4,885,139 $ 4,855,811 $ 5,128,874 4.99% TOTAL MAINT. & OPERATIONS $ 1,690,605 $ 1,765,911 $ 1,867,299 $ 1,698,474 $ 1,661,601 $ 1,752,867 3.20% TOTAL DEBT SERVICE $ - $ 144,596 $ 156,170 $ 80,350 $ 80,350 $ 79,712 TOTAL CAPITAL OUTLAY $ 391,539 $ 1,588,161 $ 1,867,422 $ 194,000 $ 307,121 $ 169,000 -12.89% TOTAL TRANSFERS OUT $ 1,275,405 $ 598,000 $ 848,000 $ 755,000 $ 755,000 $ 755,000 0.00% TOTAL, GENERAL FUND $ 7,419,765 $ 8,023,410 $ 9,449,699 $ 7,612,963 $ 7,659,882 $ 7,885,453 3.58% 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,
23%
Sales Tax, 20%
Transfers In,
Charges for 6%
Services, 0%
Motor Vehicle
In-Lieu, 21%
Other Taxes,
13%
Other
Revenue, 5%
Licenses
Permits &
Fees, 11%
City of Kingsburg General Fund
Revenue Estimates
2025-2026
Property Tax
23%
Sales Tax
21%
Motor Vehicle
In-Lieu
21%
Other Taxes
13%
Licenses,
Permits & Fees
9.69%
Other Revenue
3%
City of Kingsburg General Fund
Revenue Estimates
2026-2027
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2023 2024 2025 2026 2027
$10,059,338
$11,078,765
$8,380,421 $8,071,913 $7,887,120
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
2026-2027
Estimates
Police
46%
City Council &
Admin
27%
Planning & Building
8%
Public Works
8%
Fire
5%
Community Service
6%
City of Kingsburg General Fund
Expenditures
2025-2026
Estimates
DEPARTMENTS # OF WAGES & MAINT & DEBT CAPITAL TRANSFERS GRAND
PERSONNEL BENEFITS OPERATIONS SERVICE OUTLAY OUT TOTAL
Mayor & Council 5.00 39,400 13,500 - - - 52,900
City Attorney 0.00 - 85,000 - - - 85,000
Non-Departmental 0.00 - 403,080 - 64,000 475,000 942,080 City Manager 1.00 356,710 5,212 - - - 361,922
City Clerk 1.00 197,425 20,152 - - - 217,577
Finance 1.28 282,065 55,601 - - - 337,666
Administrative Services 1.50 316,356 9,074 - - - 325,430 Community Development 2.50 423,864 270,115 - - - 693,979 Community Services & Recreation 2.35 146,235 87,372 - 20,000 280,000 533,607 Police 17.75 3,023,134 584,652 38,699 50,000 - 3,696,485 Public Works Administration 0.34 79,997 10,077 41,013 - - 131,087 Landscape Maintenance 1.70 167,125 50,167 - 35,000 - 252,292 Facility Maintenance 0.00 - 86,355 - - - 86,355
Vehicle & Equip Maintenance 0.67 96,562 72,510 - - - 169,072 2026-27 FUND TOTAL 35.09 $ 5,128,874 $ 1,752,867 $ 79,712 $ 169,000 $ 755,000 $ 7,885,453 2025-26 FUND TOTAL (ESTIMATED) 31.89 $ 4,855,811 $ 1,661,601 $ 80,350 $ 307,121 $ 755,000 $ 7,659,882 2024-25 FUND TOTAL (ACTUAL) 31.89 $ 4,710,808 $ 1,867,299 $ 156,170 $ 1,867,422 $ 848,000 $ 9,449,699
CITY OF KINGSBURG
EXPENDITURE SUMMARY
2026-27 CITY MANAGERS PROPOSED BUDGET
GENERAL FUND
CITY COUNCIL
City Council FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 14,608 $ 15,388 $ 29,758 $ 39,400 $ 39,400 $ 39,400 0.00% Maintenance and Operation $ 29,301 $ 24,190 $ 15,075 $ 13,617 $ 9,745 $ 13,500 -0.86% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 43,909 $ 39,578 $ 44,833 $ 53,017 $ 49,145 $ 52,900 -0.22% $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 80,007 $ 114,396 $ 98,011 $ 95,000 $ 82,000 $ 85,000 -10.53% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 80,007 $ 114,396 $ 98,011 $ 95,000 $ 82,000 $ 85,000 -10.53% $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 443,839 $ 490,935 $ 635,153 $ 367,354 $ 371,347 $ 403,080 9.73% Debt Service $ - $ 144,596 $ 156,170 $ - $ - $ -
Capital Outlay $ 71,877 $ 1,361,272 $ 1,715,435 $ 84,000 $ 45,249 $ 64,000 -23.81% Transfers out $ 1,090,405 $ 350,000 $ 600,000 $ 475,000 $ 475,000 $ 475,000 TOTAL EXPENDITURES $ 1,606,122 $ 2,346,802 $ 3,106,758 $ 926,354 $ 891,596 $ 942,080 1.70% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 FY27 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.
43%
7%
50%
Expenses
Maintenance and Operation
Capital Outlay
Transfers out
CITY MANAGER
City Manager FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 268,343 $ 310,057 $ 328,886 $ 320,032 $ 324,890 $ 356,710 11.46% Maintenance and Operation $ 16,621 $ 6,108 $ 5,479 $ 6,539 $ 2,763 $ 5,212 -20.29% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 284,964 $ 316,165 $ 334,366 $ 326,571 $ 327,654 $ 361,922 10.82% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 FY27
budget includes continued funding for a
management intern position.
99%
1% Expenses
Wages and Benefits
Maintenance and Operation
CITY CLERK
City Clerk FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 205,880 $ 144,859 $ 185,375 $ 186,204 $ 198,185 $ 197,425 6.03% Maintenance and Operation $ 10,021 $ 13,147 $ 15,119 $ 14,731 $ 13,135 $ 20,152 36.80% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 215,901 $ 158,006 $ 200,494 $ 200,935 $ 211,320 $ 217,577 8.28% $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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.
91%
9%
Expenses
Wages and Benefits
Maintenance and Operation
FINANCE
Finance FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 222,702 $ 255,428 $ 279,953 $ 265,786 $ 268,786 $ 282,065 6.12% Maintenance and Operation $ 38,029 $ 54,084 $ 61,956 $ 51,062 $ 67,973 $ 55,601 8.89% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 260,731 $ 309,512 $ 341,909 $ 316,848 $ 336,759 $ 337,666 6.57% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 182,315 $ 220,327 $ 228,927 $ 302,699 $ 297,345 $ 316,356 4.51% Maintenance and Operation $ 11,153 $ 7,004 $ 9,948 $ 8,564 $ 6,930 $ 9,074 5.96% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 193,467 $ 227,332 $ 238,875 $ 311,263 $ 304,275 $ 325,430 4.55% 0 50000
100000
150000
200000
250000
300000
350000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 FY27
budget includes funding for a management
assistant position.
PLANNING AND BUILDING
Planning and Building Permits FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 349,485 $ 370,047 $ 399,554 $ 405,124 $ 398,124 $ 423,864 4.63% Maintenance and Operation $ 247,880 $ 306,428 $ 248,559 $ 260,297 $ 265,958 $ 270,115 3.77% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 154,228 $ 25,388 $ 86,401 $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 751,593 $ 701,863 $ 734,514 $ 665,421 $ 664,082 $ 693,979 4.29% $620,000
$640,000
$660,000
$680,000
$700,000
$720,000
$740,000
$760,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 222,019 $ 160,253 $ 141,079 $ 138,718 $ 142,614 $ 146,235 5.42% Maintenance and Operation $ 73,917 $ 11,989 $ 72,699 $ 88,684 $ 56,312 $ 87,372 -1.48% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 22,451 $ 581 $ - $ - $ - $ 20,000 0.00% Transfers out $ 185,000 $ 248,000 $ 248,000 $ 280,000 $ 280,000 $ 280,000 0.00% TOTAL EXPENDITURES $ 503,387 $ 420,822 $ 461,778 $ 507,402 $ 478,926 $ 533,607 5.16% $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
EXPENSE TREND
TOTAL EXPENDITURES
27%
16%
4%
53%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Transfers out
Budget Highlights: The transfers in this
departmetn are to support Pool and Senior Center
operations, which are subsets of the General Fund.
Description: The Community Services Department includes the General Fund's funding of the Senior Center and Crandell Swim Complex. The Department also oversees facilities and usage of all of the parks in the City, as well as the After School and Summer Recreation Programs.
POLICE
Police FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 2,294,169 $ 2,142,968 $ 2,790,647 $ 2,890,675 $ 2,853,320 $ 3,023,134 4.58% Maintenance and Operation $ 518,406 $ 478,987 $ 474,214 $ 571,280 $ 564,544 $ 584,652 2.34% Debt Service $ - $ - $ - $ 40,175 $ 40,175 $ 38,699
Capital Outlay $ 39,518 $ 113,899 $ 53,000 $ 50,000 $ 211,872 $ 50,000 0.00% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 2,852,092 $ 2,735,855 $ 3,317,860 $ 3,552,130 $ 3,669,911 $ 3,696,485 4.06% 0 500000
1000000
1500000
2000000
2500000
3000000
3500000
4000000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
EXPENSE TREND
TOTAL EXPENDITURES
82%
16%
1% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
Budget Highlights: Funding includes 14.75 sworn
and three non-sworn positions. Capital
expenditures include ongoing fleet upgrades as well
as HVAC replacments. Does not include funding
through Measure E Public Safety Tax, School
Resource Officer or ACT Task Force Grant.
Description: The Police Department provides all Law Enforcement Services including patrol, investigation crime prevention, traffic enforcement, and other programs as needed. Police administration develops plans, determines staffing levels and equipment needs and sets policy and procedure for the entire department. The department consists of command staff, patrol, detective, public safety technicians, records supervisor, explorers and public safety volunteers.
PUBLIC WORKS ADMINISTRATION
Public Works Administration FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 62,371 $ 67,728 $ 80,701 $ 77,210 $ 77,210 $ 79,997 3.61% Maintenance and Operation $ 16,244 $ 13,247 $ 8,711 $ 10,641 $ 14,805 $ 10,077 -5.30% Debt Service $ - $ - $ - $ 40,175 $ 40,175 $ 41,013
Capital Outlay $ - $ 13,988 $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 78,614 $ 94,963 $ 89,412 $ 128,026 $ 132,190 $ 131,087 2.39% 0 20000
40000
60000
80000
100000
120000
140000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
EXPENSE TREND
TOTAL EXPENDITURES
89%
11%
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 152,777 $ 153,613 $ 156,405 $ 165,395 $ 162,877 $ 167,125 1.05% Maintenance and Operation $ 50,241 $ 52,053 $ 57,098 $ 53,241 $ 50,927 $ 50,167 -5.77% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 22,613 $ - $ - $ - $ - $ 35,000
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 225,630 $ 205,666 $ 213,503 $ 218,636 $ 213,804 $ 252,292 15.39% 0 50000
100000
150000
200000
250000
300000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
EXPENSE TREND
TOTAL EXPENDITURES
77%
23%
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 79,482 $ 102,670 $ 91,168 $ 85,249 $ 82,380 $ 86,355 1.30% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 76,839 $ 73,033 $ 12,586 $ 60,000 $ 50,000 $ - -100.00% Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 156,321 $ 175,703 $ 103,754 $ 145,249 $ 132,380 $ 86,355 -40.55% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
200000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
EXPENSE TREND
TOTAL EXPENDITURES
100%
0% Expenses
Maintenance and Operation
Capital Outlay
Budget Highlights: Includes contracts for janitorial
and HVAC services for all City owned buildings.
Capital work includes the replacement of HVAC units
and upgrades to an external radio/communitcations
room.
Description: Facility Maintenance provides upkeep and maintenance for all of the facilities in the City. Janitorial services are provided by Viking Janitorial. Miscellaneous repairs are performed by City personnel.
VEHICLE MAINTENANCE
Vehicle Maintanence FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 87,547 $ 86,075 $ 89,523 $ 93,896 $ 93,060 $ 96,562 2.84% Maintenance and Operation $ 75,465 $ 90,672 $ 74,109 $ 72,215 $ 72,781 $ 72,510 0.41% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 4,014 $ - $ - $ - $ - $ -
Transfers out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 167,027 $ 176,747 $ 163,633 $ 166,111 $ 165,841 $ 169,072 1.78% 0 20000
40000
60000
80000
100000
120000
140000
160000
180000
200000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
District Levied License Fees $ 29,132 $ 34,285 $ 81,690 $ 32,000 $ 32,000 $ 32,000 TOTAL REVENUES $ 29,132 $ 34,285 $ 81,690 $ 32,000 $ 32,000 $ 32,000 0.00%
EXPENDITURES
$ - $ - $ - $ - $ - $ -
Maintenance and Operation
Professional Services $ 11,330 $ 28,349 $ 90,802 $ 32,000 $ 35,824 $ 35,000 9.38% Capital Outlay
TOTAL EXPENDITURES $ 11,330 $ 28,349 $ 90,802 $ 32,000 $ 35,824 $ 35,000 9.38% Net Revenue/(Expenditures) $ 17,802 $ 5,936 $ (9,112) $ - $ (3,824) $ (3,000) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Bala $ 17,802 $ 5,936 $ (9,112) $ - $ (3,824) $ (3,000) Beginning Fund Balance July 1 $ 2,695 $ 20,497 $ 26,433 $ 17,321 $ 17,321 $ 13,497 -22.08% Ending Fund Balance June 30 $ 20,497 $ 26,433 $ 17,321 $ 17,321 $ 13,497 $ 10,497 -39.40% 0 10000
20000
30000
40000
50000
60000
70000
80000
90000
100000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Valley Health Team $ - $ - $ 114,757 $ - $ - $ -
West Star $ 43,242 $ 58,050 $ -
T-Mobile $ - $ - $ 44,010 $ - $ - $ -
Chayanne's Steakhouse & Lounge $ - $ - $ 2,000 $ 18,758 $ 18,758 $ 18,758 TOTAL REVENUES $ - $ - $ 160,767 $ 62,000 $ 76,808 $ 18,758
EXPENDITURES
Maintenance and Operation $ - $ - $ 99,832 $ 25,360 $ 25,360 $ 20,000 TOTAL EXPENDITURES $ - $ - $ 99,832 $ 25,360 $ 25,360 $ 20,000 Net Revenue/(Expenditures) $ - $ - $ 60,935 $ 36,640 $ 51,448 $ (1,242) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ - $ - $ 60,935 $ 36,640 $ 51,448 $ (1,242) Beginning Fund Balance July 1 $ - $ - $ - $ 60,935 $ 60,935 $ 112,383 Ending Fund Balance June 30 $ - $ - $ 60,935 $ 97,575 $ 112,383 $ 111,141 0 20000
40000
60000
80000
100000
120000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Repayment for Fiber Optic Loan $ - $ - $ 23,708 $ 47,791 $ 65,267 $ 54,000 Interest 4% for Fiber Optic Loan $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ 23,708 $ 47,791 $ 65,267 $ 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 $ 65,267 $ 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 $ 65,267 $ 54,000 Beginning Fund Balance July 1 $ - $ - $ (1,833,037) $ (2,081,247) $ (2,081,247) $ (2,015,981) Ending Fund Balance June 30 $ - $ (1,833,037) $ (2,081,247) $ (2,033,456) $ (2,015,981) $ (1,961,981) 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, 2025 822,745 125,962 1,429,493 2,771,460 Estimated Fund Balance, June 30, 2026 861,399 133,642 1,251,816 2,642,453 Revenues:
Taxes 384,474 15,329 692,144 242,313 8,481 291,930 1,634,671 Miscellaneous-SB1 372,758 - - - - - 372,758
Interest 5,000 2,000 15,000 6,000 - - 28,000
Transfers from Other Funds - - - - - - -
Total Revenue 762,232 17,329 707,144 248,313 8,481 291,930 2,035,429 Expenses:
Wages & Benefits 210,655 - - - - - 210,655
Departmanent Tools & Supplies 10,000 - 7,500 5,000 - 3,500 26,000 Communications 3,000 - 500 - - - 3,500
Street Lights & Signals 13,500 - 75,000 - - 83,000 171,500 Vehicle Maintenance - - - - - 3,500 3,500
Fuels 4,500 - - - - - 4,500
Repairs & Maintenance - - - 35,000 - 5,000 40,000
Insurance 17,653 - - - - 17,653
Sidewalk Repair - 10,000 - - 6,000 5,000 21,000
Professional Service 60,000 - 166,522 166,522 - 40,000 433,043 Street Striping Program - - 8,000 - - - 8,000
Audit - - - - - - -
Overhead 31,864 - 19,343 - - 20,710 71,917
Total Maintenance & Operations 351,172 10,000 276,865 206,522 6,000 160,710 1,011,268 Capital Outlay Projects: -
Summer 2026 Streets - - - -
Tulare St. (Phase 2) & 14th Ave. - 377,913 - - 377,913
NE Roads (Phase 2) 121,482 - 121,482 - - - 242,963
SB1 365,602 - - - - - 365,602
Rafer Johnson Dr. (Kern to Sierra) - - - - - - -
- - - - - -
Federal Match (Various Projects) - 71,670 - $ 71,670 143,340 Total Capital Oulay 487,084 - 499,395 71,670 - 71,670 1,129,818 Transfers to Other Funds - - - - -
Total Expenses 838,255 10,000 776,259 278,192 6,000 232,380 2,141,086 Net Result (76,023) 7,329 (69,116) (29,879) 2,481 59,550 (105,658) Projected Fund Balance, June 30, 2027 785,376 140,971 1,182,700 427,748 2,536,795 Measure C Fund
City of Kingsburg
Summary of Special Revenue Funds
2026-27 Fiscal Year Budget
393,259
395,596
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
GAS TAX
102-0000-403-0601 2105 $ 71,189 $ 78,045 $ 81,028 $ 83,023 $ 85,361 $ 86,849 4.61% 102-0000-403-0602 2106 $ 42,038 $ 45,694 $ 47,738 $ 46,527 $ 47,845 $ 48,609 4.47% 102-0000-403-0603 2107 $ 100,019 $ 105,641 $ 107,491 $ 113,308 $ 114,085 $ 116,136 2.50% 102-0000-403-0604 2107.5 $ - $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% 102-0000-403-0605 2103 $ 101,925 $ 117,028 $ 124,595 $ 118,686 $ 127,314 $ 129,880 9.43% 102-0000-404-0606 ROAD MAINT & REHAB SB1 $ 276,195 $ 324,774 $ 354,095 $ 342,180 $ 351,597 $ 372,758 8.94% SUB-TOTAL, TAXES $ 591,367 $ 674,181 $ 717,946 $ 706,724 $ 729,202 $ 757,232 7.15% 102-0000-451-0100 MISCELLANEOUS $ - $ - $ - $ - $ -
102-0000-451-0101 INTEREST $ 17,445 $ 19,507 $ 24,745 $ 10,000 $ 12,000 $ 5,000 TOTAL, GAS TAX $ 608,812 $ 693,688 $ 742,691 $ 716,724 $ 741,202 $ 762,232 6.35% LTF 3
103-0000-403-0701 ARTICLE 3 $ - $ 14,466 $ 15,075 $ 15,070 $ 15,070 $ 15,329 1.72% 103-0000-451-0101 INTEREST $ 2,574 $ 5,272 $ 5,052 $ 2,500 $ 2,610 $ 2,000 -20.00% TOTAL, LTF 3 $ 2,574 $ 19,738 $ 20,127 $ 17,570 $ 17,680 $ 17,329 -1.37% LTF 8
104-0000-403-0702 ARTICLE 8 $ 667,912 $ 607,641 $ 718,120 $ 527,398 $ 527,398 $ 692,144 31.24% 104-0000-423-0607 STREET GRANTS $ - $ - $ 242,500 $ - $ - $ - 104-0000-451-0101 INTEREST $ 44,099 $ 59,045 $ 37,725 $ 20,000 $ 20,000 $ 15,000 -25.00% TOTAL, LTF 8 $ 712,011 $ 666,686 $ 998,345 $ 547,398 $ 547,398 $ 707,144 29.18%
MEASURE C
105-0000-403-0801 STREET MAINTENANCE $ 230,183 $ 232,567 $ 232,346 $ 232,935 $ 232,935 $ 242,313 4.03% 105-0000-403-0802 ADA COMPLIANCE $ 7,696 $ 7,774 $ 7,760 $ 8,153 $ 8,153 $ 8,481 4.02% 105-0000-403-0803 FLEXIBLE FUNDING $ 277,193 $ 280,291 $ 280,402 $ 280,560 $ 280,560 $ 291,930 4.05% 105-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ -
SUB-TOTAL, TAXES $ 515,072 $ 520,632 $ 520,508 $ 521,648 $ 521,648 $ 542,724 4.04% 105-0000-451-0101 INTEREST $ 17,068 $ 14,764 $ 16,404 $ 8,500 $ 7,800 $ 6,000 TOTAL, MEASURE C $ 532,140 $ 535,396 $ 536,912 $ 530,148 $ 529,448 $ 548,724 3.50% TOTAL TAXES $ 1,774,351 $ 1,816,920 $ 1,971,649 $ 1,770,840 $ 1,793,318 $ 2,007,429 TOTAL MISCELLANEOUS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 81,185 $ 98,588 $ 83,926 $ 41,000 $ 42,410 $ 28,000 TOTAL FROM OTHER FUNDS $ - $ - $ - $ - $ - $ -
$ 1,855,536 $ 1,915,508 $ 2,298,075 $ 1,811,840 $ 1,835,728 $ 2,035,429 12.34% Revenues $ 1,855,536 $ 1,915,508 $ 2,298,075 $ 1,811,840 $ 1,835,728 $ 2,035,429 Expenses $ 1,598,477 $ 2,580,143 $ 1,685,866 $ 1,990,730 $ 1,964,735 $ 2,141,087 $ 257,059 $ (664,635) $ 612,209 $ (178,890) $ (129,007) $ (105,658)
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
GAS TAX
102-9100-549-5101 SALARIES $ 134,943 $ 96,342 $ 130,032 $ 131,525 $ 126,000 $ 122,022 -7.23% 102-9100-549-5102 OVERTIME $ 4,695 $ 4,727 $ 8,114 $ 6,800 $ 9,800 $ 10,000 47.06% 102-9100-549-5121 FICA $ 10,552 $ 7,389 $ 9,924 $ 10,582 $ 10,389 $ 10,100 -4.56% 102-9100-549-5122 PERS UAL $ 17,792 $ 11,012 $ 16,196 $ 15,467 $ 15,467 $ 15,398 -0.45% 102-9100-549-5123 PERS $ 13,365 $ 10,644 $ 10,985 $ 13,421 $ 13,421 $ 11,976 -10.77% 102-9100-549-5125 MEDICAL $ 50,790 $ 68,815 $ 28,112 $ 42,165 $ 21,000 $ 26,136 -38.01% 102-9100-549-5127 WORKERS COMP $ 14,942 $ 13,463 $ 14,630 $ 17,256 $ 17,256 $ 14,910 -13.60% 102-9100-549-5131 EAP $ 31 $ 31 $ 24 $ 26 $ 26 $ 30 15.38% 102-9100-549-5133 LIFE INSURANCE $ 79 $ 82 $ 79 $ 83 $ 83 $ 83 0.00% TOTAL WAGES & BENEFITS $ 247,189 $ 212,507 $ 218,097 $ 237,325 $ 213,442 $ 210,655 -11.24% 102-9100-549-5210 DEPT TOOLS & SUPPLIES $ 7,859 $ 7,860 $ 10,552 $ 10,000 $ 10,000 $ 10,000 0.00% 102-9100-549-5216 COMMUNICATIONS $ - $ 219 $ 2,624 $ 3,000 $ 2,933 $ 3,000 0.00% 102-9100-549-5219 STREET LIGHTS & SIGNALS $ 11,099 $ 16,593 $ 15,070 $ 16,000 $ 12,716 $ 13,500 -15.63% 102-9100-549-5224 FUELS $ 5,266 $ 2,932 $ 3,487 $ 3,000 $ 4,073 $ 4,500 50.00% 102-9100-549-5261 LIABILITY INSURANCE $ 4,834 $ 4,825 $ 6,321 $ 7,784 $ 7,784 $ 8,909 14.45% 102-9100-549-5262 PROPERTY INSURANCE $ 1,690 $ 1,719 $ 2,115 $ 2,568 $ 2,568 $ 2,447 -4.71% 102-9100-549-5263 VEHICLE INSURANCE $ 3,066 $ 4,692 $ 4,268 $ 5,735 $ 5,735 $ 5,402 -5.81% 102-9100-549-5264 ERMA $ 1,191 $ 759 $ 614 $ 777 $ 777 $ 772 -0.64% 102-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 8 $ 72 $ 113 $ 133 $ 133 $ 123 -7.52% 102-9100-549-5270 PROFESSIONAL SERVICES $ 29,498 $ 33,035 $ 19,830 $ 60,000 $ 60,000 $ 60,000 0.00% 102-9100-549-5501 TRANSFER OUT-OVERHEAD $ 26,879 $ 29,572 $ 30,475 $ 29,484 $ 29,484 $ 31,864 8.07% TOTAL MAINT. & OPERATIONS $ 91,391 $ 102,278 $ 95,470 $ 138,481 $ 136,203 $ 140,517 1.47% 102-9100-549-5701 CAPITAL OUTLAY $ - $ - $ 178,906 $ 345,718 $ 352,903 $ 365,602 5.75% 102-9100-549-5703 STREETS PROJECT-VARIOUS $ - $ - $ - $ - $ - $ 121,482 102-9100-549-5709 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 $ 6,926 $ 460,724 $ 178,906 $ 345,718 $ 352,903 $ 487,084 40.89% TOTAL, GAS TAX $ 345,506 $ 775,509 $ 492,473 $ 721,524 $ 702,548 $ 838,256 16.18% 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 $ 1,903 $ 694 $ 23,176 $ 7,500 $ 7,500 $ 7,500 0.00% 104-9100-549-5218 UTILITIES $ 1,251 $ - $ - $ - $ 419 $ 500 104-9100-549-5219 STREET LIGHTS & SIGNALS $ 78,062 $ 81,732 $ 76,655 $ 80,000 $ 71,884 $ 75,000 -6.25% 104-9100-549-5270 PROFESSIONAL SERVICES $ 13,843 $ 81,343 $ 133,895 $ 150,000 $ 150,000 $ 166,522 11.01% 104-9100-549-5275 STREET STRIPING PROGRAM $ 51,387 $ - $ 2,033 $ 10,000 $ 10,000 $ 8,000 -20.00% 104-9100-549-5501 TRANSFER OUT-OVERHEAD $ 7,555 $ 11,283 $ 17,181 $ 17,139 $ 17,139 $ 19,343 12.86% TOTAL MAINT. & OPERATIONS $ 154,001 $ 175,052 $ 252,939 $ 264,639 $ 256,942 $ 276,865 4.62% 104-9100-549-5701 CAPITAL OUTLAY $ 13,651 $ 581,809 $ 453,183 $ 436,954 $ 475,934 $ 377,913 -13.51% 104-9100-549-5762 SLURRY SEAL PROJECTS $ 200,290 $ 127,372 $ - $ - $ (7,800) $ - 104-9100-549-5766 10TH/ACADEMY(STROUD-KAMM)MILL & OVE $ - $ 305,864 $ - $ - $ 121,482 TOTAL CAPITAL OUTLAY $ 213,941 $ 1,015,045 $ 453,183 $ 436,954 $ 468,134 $ 499,395 14.29% 104-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, LTF 8 $ 367,943 $ 1,190,097 $ 706,122 $ 701,593 $ 725,076 $ 776,260 10.64%
MEASURE C - STREET MAINTENANCE
105-9200-549-5210 DEPT TOOLS & SUPPLIES $ 468 $ 3,833 $ 3,685 $ 5,000 $ 5,000 $ 5,000 105-9200-549-5229 REPAIRS & MAINTENANCE $ 1,464 $ 4,508 $ 817 $ 45,000 $ 35,000 $ 35,000 -22.22% 105-9200-549-5270 PROFESSIONAL SERVICES $ - $ - $ 61,460 $ 125,000 $ 125,000 $ 166,522 33.22% 105-9200-549-5505 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - TOTAL MAINT. & OPERATIONS $ 1,932 $ 8,341 $ 65,962 $ 175,000 $ 165,000 $ 206,522 18.01% 105-9200-549-5701 CAPITAL OUTLAY $ 34,051 $ 320,014 $ 167,867 $ 166,035 $ 166,000 $ 71,670 105-9200-549-5709 ANNUAL STREET STRIPING $ 149,747 $ - $ 3,000 $ 15,000 $ - $ - TOTAL CAPITAL OUTLAY $ 183,798 $ 320,014 $ 170,867 $ 181,035 $ 166,000 $ 71,670 -60.41% TOTAL, ST. MAINTENANCE $ 185,730 $ 328,355 $ 236,829 $ 356,035 $ 331,000 $ 278,192 -21.86%
CITY OF KINGSBURG
SPECIAL REVENUE FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026-27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 2026-27
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 $ 6,650 $ 6,600 $ 6,642 $ 6,000 $ 6,000 $ 6,000 0.00% 105-9300-549-5501 TRANSFER OUT-OVERHEAD $ - $ - $ - $ - $ - $ - 0.00% TOTAL, ADA COMPLIANCE $ 11,473 $ 6,600 $ 6,642 $ 6,000 $ 6,000 $ 6,000 0.00%
MEASURE C - FLEXIBLE FUNDING
105-9400-549-5210 DEPT TOOLS & SUPPLIES $ 8,995 $ 9,075 $ 42,267 $ 35,000 $ 35,000 $ 3,500 -90.00% 105-9400-549-5219 STREET LIGHTS & SIGNALS $ 92,296 $ 113,888 $ 96,572 $ 88,000 $ 82,533 $ 83,000 -5.68% 105-9400-549-5222 VEHICLE MAINTENANCE $ 2,323 $ 3,500 $ 3,504 $ 3,500 $ 3,500 $ 3,500 0.00% 105-9400-549-5229 REPAIRS & MAINTENANCE $ 3,708 $ 5,082 $ 4,600 $ 5,000 $ 5,000 $ 5,000 0.00% 105-9400-549-5230 SIDEWALK REPAIR $ 19,928 $ 27,677 $ 35,000 $ 5,000 $ 5,000 $ 5,000 0.00% 105-9400-549-5270 PROFESSIONAL SERVICES $ 39,712 $ 35,029 $ 49,911 $ 40,000 $ 40,000 $ 40,000 0.00% 105-9400-549-5501 TRANSFER OUT-OVERHEAD $ 10,677 $ 11,766 $ 11,946 $ 19,078 $ 19,078 $ 20,710 8.55% TOTAL, MAINT. & OPERATIONS $ 177,638 $ 206,017 $ 243,800 $ 195,578 $ 190,111 $ 160,710 -17.83% 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 $ 62,454 $ - $ - $ - $ - 105-9400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ 71,670 TOTAL CAPITAL OUTLAY $ 510,188 $ 73,565 $ - $ - $ - $ 71,670 TOTAL , FLEXIBLE $ 687,826 $ 279,583 $ 243,800 $ 195,578 $ 190,111 $ 232,380 18.82% TOTAL, MEASURE C $ 885,029 $ 614,537 $ 487,270 $ 557,613 $ 527,111 $ 516,572 -7.36% TOTAL WAGES & BENEFITS $ 247,189 $ 212,507 $ 218,097 $ 237,325 $ 213,442 $ 210,655 -11.24% TOTAL MAINT. & OPERATIONS $ 391,324 $ 445,667 $ 605,211 $ 713,997 $ 688,555 $ 718,696 0.66% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 914,853 $ 1,869,349 $ 802,957 $ 973,707 $ 997,037 $ 1,139,819 17.06% TOTAL TRANSFERS OUT $ 45,110 $ 52,621 $ 59,602 $ 65,701 $ 65,701 $ 71,917 9.46% TOTAL, SPECIAL REVENUE FUNDS $ 1,598,477 $ 2,580,143 $ 1,685,866 $ 1,990,730 $ 1,964,735 $ 2,141,087 7.55% Revenues $ 1,855,536 $ 1,915,508 $ 2,298,075 $ 1,811,840 $ 1,835,728 $ 2,035,429 12.34% Expenses $ 1,598,477 $ 2,580,143 $ 1,685,866 $ 1,990,730 $ 1,964,735 $ 2,141,087 7.55% $ 257,059 $ (664,635) $ 612,209 $ (178,890) $ (129,007) $ (105,658) -40.94%
GAS TAX FUND
Gas Tax FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Gas Tax Section-2105 $ 71,189 $ 78,045 $ 81,028 $ 83,023 $ 85,361 $ 86,849 4.61% Gas Tax Section- 2106 $ 42,038 $ 45,694 $ 47,738 $ 46,527 $ 47,845 $ 48,609 4.47% Gas Tax Section-2107 $ 100,019 $ 105,641 $ 107,491 $ 113,308 $ 114,085 $ 116,136 2.50% Gas Tax Section- 2107.5 $ - $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.00% Gas Tax Section-2103 $ 101,925 $ 117,028 $ 124,595 $ 118,686 $ 127,314 $ 129,880 9.43% Road Maint and Rehab SB1 $ 276,195 $ 324,774 $ 354,095 $ 342,180 $ 351,597 $ 372,758 8.94% Miscellaneous $ - $ - $ - $ - $ - $ -
Interest $ 17,445 $ 19,507 $ 24,745 $ 10,000 $ 12,000 $ 5,000 TOTAL REVENUES $ 608,812 $ 693,688 $ 742,691 $ 716,724 $ 741,202 $ 762,232 6.35%
EXPENDITURES
Wages and Benefits $ 247,189 $ 212,507 $ 218,097 $ 237,325 $ 213,442 $ 210,655 -11.24% Maintenance and Operation $ 91,391 $ 102,278 $ 95,470 $ 138,481 $ 136,203 $ 108,653 -21.54% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ (19,953) $ 431,152 $ 148,432 $ 316,234 $ 323,419 $ 487,084 54.03% Transfers Out $ 26,879 $ 29,572 $ 30,475 $ 29,484 $ 29,484 $ 31,864 TOTAL EXPENDITURES $ 345,506 $ 775,509 $ 492,473 $ 721,524 $ 702,548 $ 838,256 16.18% Net Revenue/(Expenditures) $ 263,306 $ (81,821) $ 250,218 $ (4,800) $ 38,654 $ (76,024) 1483.87% Other Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 263,306 $ (81,821) $ 250,218 $ (4,800) $ 38,654 $ (76,024) 1483.87% Beginning Fund Balance July 1 $ 391,036 $ 654,342 $ 572,521 $ 822,745 $ 822,745 $ 861,399 4.70% Adjustment to Fund Balance $ - $ - $ 6 $ - $ - $ -
Ending Fund Balance June 30 $ 654,342 $ 572,521 $ 822,745 $ 817,945 $ 861,399 $ 785,374 -3.98% 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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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. 66%
34%
Gas Tax Expenses
Wages and Benefits
Maintenance and
Operation
22%
13%
30% 1%
34%
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Article 3 $ - $ 14,466 $ 15,075 $ 15,070 $ 15,070 $ 15,329 1.72% Interest $ 2,574 $ 5,272 $ 5,052 $ 2,500 $ 2,610 $ 2,000 From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 2,574 $ 19,738 $ 20,127 $ 17,570 $ 17,680 $ 17,329 -1.37%
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) $ 2,574 $ 19,738 $ 20,127 $ 7,570 $ 7,680 $ 7,329 -3.18% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 2,574 $ 19,738 $ 20,127 $ 7,570 $ 7,680 $ 7,329 -3.18% Beginning Fund Balance July 1 $ 83,523 $ 86,097 $ 105,836 $ 125,962 $ 125,962 $ 133,642 6.10% Ending Fund Balance June 30 $ 86,097 $ 105,836 $ 125,962 $ 133,532 $ 133,642 $ 140,971 5.57% $-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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
85%
REVENUES
Article 3
Interest
LOCAL TRANSPORTATION ARTICLE 8
LTF Article 8 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Article 8 $ 667,912 $ 607,641 $ 718,120 $ 527,398 $ 527,398 $ 692,144 31.24% Interest $ 44,099 $ 59,045 $ 37,725 $ 20,000 $ 20,000 $ 15,000 From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 712,011 $ 666,686 $ 755,845 $ 547,398 $ 547,398 $ 707,144 29.18%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 154,001 $ 175,052 $ 252,939 $ 264,639 $ 256,942 $ 276,865 4.62% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 213,941 $ 1,015,045 $ 453,183 $ 436,954 $ 468,134 $ 499,395 14.29% Transfers to Other Funds $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 367,943 $ 1,190,097 $ 706,122 $ 701,593 $ 725,076 $ 776,260 10.64% Net Revenue/(Expenditures) $ 344,068 $ (523,412) $ 49,723 $ (154,195) $ (177,678) $ (69,116) -55.18% Changes in Fund Balance $ - $ - $ 242,499
Net Increase/(Decrease) in Fund Balance $ 344,068 $ (523,412) $ 292,222 $ (154,195) $ (177,678) $ (69,116) -55.18% Beginning Fund Balance July 1 $ 1,316,615 $ 1,660,683 $ 1,137,271 $ 1,429,493 $ 1,429,493 $ 1,251,816 -12.43% Ending Fund Balance June 30 $ 1,660,683 $ 1,137,271 $ 1,429,493 $ 1,275,298 $ 1,251,816 $ 1,182,700 -7.26% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 FY27. Over $800,000 will be spent in the coming year for local road improvement work. This includes preventative maintenance and reconstruction projects. 36%
64%
EXPENSES
Maintenance and Operation
Capital Outlay
98%
REVENUES 0%2%
Article 8
Interest
From Other Funds
MEASURE C FUND
Measure C FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Measure C Taxes-Street Maintenance $ 230,183 $ 232,567 $ 232,346 $ 232,935 $ 232,935 $ 242,313 4.03% Measure C Taxes-ADA $ 7,696 $ 7,774 $ 7,760 $ 8,153 $ 8,153 $ 8,481 4.02% Measure C Taxes-Flexible Funding $ 277,193 $ 280,291 $ 280,402 $ 280,560 $ 280,560 $ 291,930 4.05% Interest $ 17,068 $ 14,764 $ 16,404 $ 8,500 $ 7,800 $ 6,000 Transfers In $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 532,140 $ 535,396 $ 536,912 $ 530,148 $ 529,448 $ 548,724 3.50%
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ 191,043 $ 220,958 $ 316,404 $ 376,578 $ 361,111 $ 373,232 -0.89% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 693,986 $ 393,579 $ 170,867 $ 181,035 $ 166,000 $ 143,340 -20.82% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 885,029 $ 614,537 $ 487,270 $ 557,613 $ 527,111 $ 516,572 -7.36% Net Revenue/(Expenditures) $ (352,889) $ (79,141) $ 49,641 $ (27,465) $ 2,337 $ 32,153 -217.07% Changes in Fund Balance $ 1 $ (2,391) $ (68,851)
Net Increase/(Decrease) in Fund Balance $ (352,888) $ (81,532) $ (19,210) $ (27,465) $ 2,337 $ 32,153 -217.07% Beginning Fund Balance July 1 $ 846,889 $ 494,001 $ 412,468 $ 393,259 $ 393,259 $ 395,596 0.59% Ending Fund Balance June 30 $ 494,001 $ 412,468 $ 393,259 $ 365,794 $ 395,596 $ 427,748 16.94% $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 FY27, regular maintenance items and slurry seal projects are budgeted.
72%
28%
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, 2025 325,422
Estimated Fund Balance, June 30, 2026 261,073
Revenues:
Measure E (1% Voter Approved Tax) 2,816,334
Transfers from Other Funds 209,110
Miscellaneous -
Total Revenue 3,025,444
Expenses:
Wages & Benefits 1,474,509 973,448 2,447,957
Departmanent Tools & Supplies 31,000 45,000 76,000
Communications 18,000 45,000 63,000
Vehicle Maintenance 11,000 - 11,000
Fuels 32,000 25,000 57,000
Repairs & Maintenance 1,000 - 1,000
Insurance 68,004 43,162 111,166
Professional Services 9,500 67,000 76,500
Training & Education 40,000 12,000 52,000
Total Maintenance & Operations 1,685,013 1,210,610 2,895,623 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 - 20,000 20,000
Facility-Overhead Doors/HVAC - - -
Admin Vehicle - - -
Fire Hose - - -
Roof/Floor Improvement - - -
Election Services 7,500 7,500 15,000
Total Capital Oulay 82,500 127,500 210,000
Transfers to Other Funds 30,000 - 30,000
Total Expenses 1,797,513 1,338,110 3,135,623
Net Result (110,178)
Projected Fund Balance, June 30, 2027 $150,895 150,895
Measure E Fund
City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2026-27 Fiscal Year Budget
$325,422
$261,073
$2,816,334
$209,110
$3,025,444
($110,178)
$0
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
MEASURE E - REVENUES
106-0000-404-0400 MEASURE E TAX $ 2,676,961 $2,637,704 $ 2,677,079 $ 2,722,000 $ 2,738,980 $ 2,816,334 3.47% 106-0000-451-0101 INTEREST $ 34,228 $ 21,285 $ 5,609 $ 7,500 $ 14 $ - -100.00% 106-0000-462-0100 MISCELLANEOUS $ - $ 68,699 $ 161,673 $ - $ - $ - 106-0000-404-0401 TRANSFER FROM UAL/CFD/OES $ - $ - $ 252,825 $ 185,753 $ 224,278 $ 209,110 12.57% 106-0000-404-0402 FIRE MARSHAL SERVICES $ - $ - $ - $ - $ - $ - TOTAL MEASURE E REVENUE $ 2,711,189 $ 2,727,688 $ 3,097,185 $ 2,915,253 $ 2,963,272 $ 3,025,444 3.78% Revenues $ 2,711,189 $ 2,727,688 $ 3,097,185 $ 2,915,253 $ 2,963,272 $ 3,025,444 3.78% Expenses $ 3,479,507 $ 3,395,745 $ 3,192,564 $ 3,123,344 $ 3,027,621 $ 3,135,623 0.39% $ (768,318) $ (668,057) $ (95,379) $ (208,091) $ (64,349) $ (110,178)
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026-27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
MEASURE E POLICE
106-3400-549-5101 SALARIES $ 845,688 $ 1,041,543 $ 814,266 $ 839,369 $ 801,181 $ 900,432 7.27% 106-3400-549-5102 OVERTIME $ 58,592 $ 93,893 $ 25,239 $ 55,000 $ 55,000 $ 55,000 0.00% 106-3400-549-5106 SPECIAL PROJECT OT $ 42,554 $ 18,182 $ 30,160 $ 30,000 $ 30,000 $ 35,000 16.67% 106-3400-549-5121 FICA $ 71,705 $ 86,963 $ 64,148 $ 70,714 $ 67,793 $ 75,768 7.15% 106-3400-549-5122 PERS-UAL $ 115,312 $ 73,848 $ 98,819 $ 103,185 $ 103,185 $ 113,627 10.12% 106-3400-549-5123 PERS-PAYROLL $ 121,593 $ 148,352 $ 116,177 $ 139,889 $ 139,889 $ 126,320 -9.70% 106-3400-549-5125 MEDICAL $ 77,166 $ 100,671 $ 78,950 $ 83,588 $ 84,000 $ 99,800 19.40% 106-3400-549-5127 WORKERS COMP $ 24,217 $ 69,863 $ 62,157 $ 66,443 $ 66,443 $ 57,413 -13.59% 106-3400-549-5129 UNIFORM ALLOWANCE $ 5,595 $ 9,890 $ 6,035 $ 10,700 $ 12,000 $ 10,700 0.00% 106-3400-549-5131 EAP $ 121 $ 156 $ 140 $ 147 $ 147 $ 128 -12.93% 106-3400-549-5133 LIFE INSURANCE $ 381 $ 407 $ 295 $ 321 $ 321 $ 321 -0.04% TOTAL WAGES & BENEFITS $ 1,362,925 $ 1,643,769 $ 1,296,387 $ 1,399,356 $ 1,359,959 $ 1,474,509 5.37% 106-3400-549-5201 OFFICE SUPPLIES $ 4,690 $ 5,877 $ 1,123 $ 5,075 $ 5,075 $ 5,000 -1.48% 106-3400-549-5208 SAFETY EQUIPMENT $ 9,770 $ 12,000 $ 13,296 $ 19,750 $ 19,750 $ 21,000 6.33% 106-3400-549-5209 SCREENING PERSONNEL $ 19,992 $ 4,666 $ 9,063 $ 9,784 $ 7,500 $ 9,500 -2.90% 106-3400-549-5210 DEPT TOOLS $ 7,213 $ 7,568 $ 4,542 $ 5,375 $ 5,375 $ 5,000 -6.98% 106-3400-549-5216 COMMUNICATIONS $ 16,047 $ 11,438 $ 16,688 $ 8,588 $ 18,000 $ 18,000 109.59% 106-3400-549-5222 VEHICLE MAINTENANCE $ 3,955 $ 5,427 $ 10,523 $ 9,900 $ 9,900 $ 11,000 11.11% 106-3400-549-5224 FUELS $ 30,973 $ 34,970 $ 25,956 $ 30,000 $ 25,000 $ 32,000 6.67% 106-3400-549-5226 EQUIPMENT MAINTENANCE $ 275 $ 28 $ 260 $ 1,000 $ 1,000 $ 1,000 0.00% 106-3400-549-5261 LIABILITY INSURANCE $ 19,076 $ 24,768 $ 36,346 $ 43,962 $ 43,962 $ 38,545 -12.32% 106-3400-549-5262 PROPERTY INSURANCE $ 6,668 $ 8,823 $ 12,163 $ 14,504 $ 14,504 $ 10,692 -26.28% 106-3400-549-5263 VEHICLE INSURANCE $ 3,066 $ 13,555 $ 13,161 $ 15,773 $ 15,773 $ 14,856 -5.81% 106-3400-549-5264 ERMA $ 4,699 $ 3,898 $ 3,528 $ 4,391 $ 4,391 $ 3,373 -23.18% 106-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 31 $ 369 $ 649 $ 751 $ 751 $ 538 -28.36% 106-3400-549-5296 TRAINING & EDUCATION $ 21,685 $ 35,871 $ 48,589 $ 40,000 $ 35,000 $ 40,000 0.00% TOTAL MAINT. & OPERATIONS $ 148,139 $ 169,258 $ 195,886 $ 208,853 $ 205,981 $ 210,504 0.79% 106-3400-549-5701 CAPITAL OUTLAY $ - $ - $ (595) $ - $ - $ - 0.00% 106-3400-549-5713 PD REMODEL $ 301,343 $ 152,997 $ - $ - $ - $ - 0.00% 106-3400-549-5714 EMERGENCY OPERATIONS PLAN $ 27,952 $ - $ - $ - $ - $ - 0.00% 106-3400-549-5715 POLICE PATROL CARS $ 253,915 $ 171,189 $ 48,000 $ - $ - $ - 0.00% 106-3400-549-5716 DUAL BAND RADIO UPGRADES $ 104,088 $ 8,148 $ - $ - $ - $ - 0.00% 106-3400-549-5717 BODY WORN CAMERAS $ - $ 80,000 $ 76,637 $ 75,000 $ 75,000 $ 75,000 0.00% 106-3400-549-5718 ELECTION SERVICES $ - $ - $ - $ 25,000 $ 12,500 $ 7,500 -70.00% TOTAL CAPITAL OUTLAY $ 687,297 $ 412,334 $ 124,041 $ 100,000 $ 87,500 $ 82,500 -17.50% 106-3400-549-5505 SRO CONTRIBUTION $ - $ - $ 51,000 $ 30,000 $ 30,000 $ 30,000 TOTAL, POLICE EXP $ 2,198,362 $ 2,225,361 $ 1,667,315 $ 1,738,209 $ 1,683,440 $ 1,797,513 3.41%
CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026-27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 2026-27
MEASURE E FIRE
106-6200-549-5101 SALARIES $ 404,917 $ 441,060 $ 495,695 $ 520,666 $ 486,766 $ 510,558 -1.94% 106-6200-549-5102 OVERTIME $ 107,694 $ 117,021 $ 11,222 $ - $ - $ - 0.00% 106-6200-549-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ 104,222 $ 90,000 $ 112,825 $ 90,000 0.00% 106-6200-549-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ 78,666 $ 5,000 $ 38,525 $ 5,000 0.00% 106-6200-549-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ 7,655 $ 7,000 $ 6,000 $ 7,000 0.00% 106-6200-549-5113 OVERTIME PUB ED $ - $ - $ 9,358 $ 10,000 $ 8,400 $ 10,000 0.00% 106-6200-549-5106 PARTTIME RESERVES $ 32,728 $ 25,026 $ 16,156 $ 30,000 $ 16,126 $ - -100.00% 106-6200-549-5121 FICA $ 40,567 $ 43,984 $ 52,009 $ 50,694 $ 51,151 $ 47,626 -6.05% 106-6200-549-5122 PERS-UAL $ 49,154 $ 32,177 $ 49,616 $ 61,230 $ 61,230 $ 64,428 5.22% 106-6200-549-5123 PERS-PAYROLL $ 58,999 $ 72,419 $ 71,002 $ 102,844 $ 79,160 $ 93,658 -8.93% 106-6200-549-5125 MEDICAL $ 52,660 $ 84,773 $ 92,350 $ 89,681 $ 86,368 $ 90,232 0.61% 106-6200-549-5127 WORKERS COMP $ 37,968 $ 31,816 $ 52,662 $ 58,650 $ 58,650 $ 50,678 -13.59% 106-6200-549-5129 UNIFORM ALLOWANCE $ 8,657 $ 3,500 $ 4,000 $ 4,000 $ 4,000 $ 4,000 0.00% 106-6200-549-5131 EAP $ 70 $ 85 $ 84 $ 88 $ 88 $ 100 13.64% 106-6200-549-5133 LIFE INSURANCE $ 155 $ 181 $ 177 $ 168 $ 168 $ 168 -0.07% TOTAL WAGES & BENEFITS $ 793,569 $ 852,041 $ 1,044,874 $ 1,030,021 $ 1,009,457 $ 973,448 -5.49% 106-6200-549-5210 DEPT TOOLS & SUPPLIES $ 34,656 $ 26,969 $ 63,646 $ 45,000 $ 45,000 $ 45,000 0.00% 106-6200-549-5216 COMMUNICATIONS $ - $ 620 $ 46,338 $ 45,000 $ 45,000 $ 45,000 0.00% 106-6200-549-5224 FUELS $ 12,717 $ 23,710 $ 22,437 $ 24,000 $ 24,000 $ 25,000 4.17% 106-6200-549-5261 LIABILITY INSURANCE $ 11,038 $ 13,656 $ 22,784 $ 26,403 $ 26,403 $ 29,996 13.61% 106-6200-549-5262 PROPERTY INSURANCE $ 3,858 $ 4,864 $ 7,624 $ 8,711 $ 8,711 $ 8,321 -4.48% 106-6200-549-5263 VEHICLE INSURANCE $ 3,066 $ 3,128 $ 1,423 $ 1,912 $ 1,912 $ 1,801 -5.81% 106-6200-549-5264 ERMA $ 2,719 $ 2,149 $ 2,212 $ 2,637 $ 2,637 $ 2,625 -0.46% 106-6200-549-5265 RISK MGT/RMA ADMIN FEES $ 18 $ 204 $ 407 $ 451 $ 451 $ 419 -7.10% 106-6200-549-5270 PROFESSIONAL SERVICES $ 62,661 $ 57,630 $ 51,853 $ 64,000 $ 64,000 $ 67,000 4.69% 106-6200-549-5296 TRAINING & EDUCATION $ 11,964 $ 7,132 $ 4,394 $ 12,000 $ 4,110 $ 12,000 0.00% TOTAL MAINT. & OPERATIONS $ 142,697 $ 140,062 $ 223,118 $ 230,114 $ 222,224 $ 237,162 3.06% 106-6200-549-5701 CAPITAL OUTLAY $ - $ - $ 10,531 $ 100,000 $ 100,000 $ 100,000 0.00% 106-6200-549-5710 RADIOS/COMMUNICATIONS $ 43,368 $ 28,837 $ 3,246 $ - $ - $ - 106-6200-549-5711 SCBA REFILLING STATION $ - $ 69,129 $ - $ - $ - $ - 106-6200-549-5712 PROTECTIVE CLOTHING $ 43,839 $ 19,918 $ 14,976 $ - $ - $ 20,000 106-6200-549-5713 ICE MACHINE $ 9,595 $ - $ - $ - $ - $ - 106-6200-549-5714 EMERGENCY OPERATIONS PLAN $ 27,952 $ 9,800 $ 19,850 $ - $ - $ - 106-6200-549-5715 ADMIN VEHICLE $ 76,208 $ - $ - $ - $ - $ - 106-6200-549-5716 FIRE HOSE $ 44,192 $ - $ 5,000 $ - $ - $ - 106-6200-549-5717 ROOF & FLOOR IMPROVEMENT $ 65,975 $ 3,440 $ 3,654 $ - $ - $ - 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 $ 12,500 $ 7,500 -70.00% TOTAL CAPITAL OUTLAY $ 344,880 $ 178,280 $ 57,257 $ 125,000 $ 112,500 $ 127,500 2.00% 106-6200-549-5505 TRANSFER TO FIRE ENTERPRISE FUND $ - $ - $ - $ - $ - $ - 0.00% 106-6200-549-5506 TRANSFER TO ENGINE DEPOSIT FUND $ - $ - $ 200,000 $ - $ - 0.00% TOTAL, FIRE/EMS EXP $ 1,281,145 $ 1,170,384 $ 1,525,249 $ 1,385,135 $ 1,344,181 $ 1,338,110 -3.40% TOTAL, MEASURE E EXPENSES $ 3,479,507 $ 3,395,745 $ 3,192,564 $ 3,123,344 $ 3,027,621 $ 3,135,623 0.39% Revenues $ 2,711,189 $ 2,727,688 $ 3,097,185 $ 2,915,253 $ 2,963,272 $ 3,025,444 3.78% Expenses $ 3,479,507 $ 3,395,745 $ 3,192,564 $ 3,123,344 $ 3,027,621 $ 3,135,623 0.39% $ (768,318) $ (668,057) $ (95,379) $ (208,091) $ (64,349) $ (110,178) -47.05%
MEASURE E PUBLIC SAFETY TAX
Measure E 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
1% Voter Approved Tax $ 2,676,961 $ 2,637,704 $ 2,677,079 $ 2,722,000 $ 2,738,980 $ 2,816,334 3.47% Interest $ 34,228 $ 21,285 $ 5,609 $ 7,500 $ 14 $ - -100.00% From Other Funds $ - $ 68,699 $ 252,825 $ 185,753 $ 224,278 $ 209,110 12.57% Miscellaneous $ - $ - $ 161,673 $ - $ - $ -
TOTAL REVENUES $ 2,711,189 $ 2,727,688 $ 3,097,185 $ 2,915,253 $ 2,963,272 $ 3,025,444 3.78%
POLICE EXPENDITURES
Wages and Benefits $ 1,362,925 $ 1,643,769 $ 1,296,387 $ 1,399,356 $ 1,359,959 $ 1,474,509 5.37% Maintenance and Operation $ 126,454 $ 133,387 $ 147,298 $ 168,853 $ 170,981 $ 170,504 0.98% Transfer-SRO Contribution $ - $ - $ 51,000 $ 30,000 $ 30,000 $ 30,000 Capital Outlay $ 687,297 $ 412,334 $ 124,041 $ 100,000 $ 87,500 $ 82,500 -17.50% Training $ 21,685 $ 35,871 $ 48,589 $ 40,000 $ 35,000 $ 40,000 0.00% Total Police $ 2,198,362 $ 2,225,361 $ 1,667,315 $ 1,738,209 $ 1,683,440 $ 1,797,513 3.41%
FIRE/EMS EXPENDITURES
Wages and Benefits $ 793,569 $ 852,041 $ 1,044,874 $ 1,030,021 $ 1,009,457 $ 973,448 -5.49% Maintenance and Operation $ 130,733 $ 132,930 $ 218,724 $ 218,114 $ 218,114 $ 225,162 3.23% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 344,880 $ 178,280 $ 57,257 $ 125,000 $ 112,500 $ 127,500 2.00% Training $ 11,964 $ 7,132 $ 4,394 $ 12,000 $ 4,110 $ 12,000 0.00% Transfer to Engine Deposit Fund $ - $ - $ 200,000 $ - $ - $ - Total Fire/EMS $ 1,281,145 $ 1,170,384 $ 1,525,249 $ 1,385,135 $ 1,344,181 $ 1,338,110 -3.40% TOTAL EXPENDITURES $ 3,479,507 $ 3,395,745 $ 3,192,564 $ 3,123,344 $ 3,027,621 $ 3,135,623 0.39% Net Revenue/(Expenditures) $ (768,318) $ (668,057) $ (95,379) $ (208,091) $ (64,349) $ (110,178) -47.05% Changes in Fund Balance $ (398) $ 1 $ 1 $ -
Net Increase/(Decrease) in Fund Balance $ (768,716) $ (668,056) $ (95,378) $ (208,091) $ (64,349) $ (110,178) -47.05% Beginning Fund Balance July 1 $ 1,857,572 $ 1,088,856 $ 420,800 $ 325,422 $ 325,422 $ 261,073 -19.77% Ending Fund Balance June 30 $ 1,088,856 $ 420,800 $ 325,422 $ 117,331 $ 261,073 $ 150,895 28.61% $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2023-24 2024-25 2025-26 2026-27
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 2026-2027 proposals.
79%
14%
7% EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay 93.09%
6.91%
REVENUES
1% Voter Approved
Tax
Other
Interest
General Sewer
Traffic Public Safety Recreation Water Government Connection Actual Fund Balance,
June 30, 2025 2,074,791 (412,992) (55,177) 1,378,531 1,418,278 1,840,934 Estimated Beg. Fund Bal.,
June 30, 2026 2,167,791 (352,492) (95,177) 1,388,031 1,434,778 1,867,434 Revenues:
Impact Fees 80,000 60,000 40,000 50,000 66,000 25,000
Interest 100,000 - - - - 30,000
Total Revenue 180,000 60,000 40,000 50,000 66,000 55,000 Expenses:
Interest - - - - - -
Misc Improv/Dev Reimb - - - - - -
Professional Services 15,000 - 40,000 10,000 32,500 7,500 Park Improvements- Memorial Park - - - - - -
Capital Outlay 100,000 - - 250,000 1,250,000 -
Municipal Service Review - - - - -
18th Ave SB lanes - - - - - -
New Road BP - - - - -
Update ADA transition plan - - - - - -
Total Expenses 115,000 - 40,000 260,000 1,282,500 7,500 Net Result 65,000 60,000 - (210,000) (1,216,500) 47,500 Projected Fund Balance,
June 30, 2027 2,232,791 (292,492) (95,177) 1,178,031 218,278 1,914,934 Park Park Equipment
Storm & Recreation - & Recreation - Traffic Replacement Drain Neighborhood Community Impact Reserve TOTAL
Actual Fund Balance,
June 30, 2025 221,655 486,110 250,169 13,387 27,662 7,243,347 Estimated Beg. Fund Bal.,
June 30, 2026 209,574 466,110 270,169 14,127 29,062 7,399,406 Revenues:
Impact Fees 5,000 20,000 - - - 346,000
Interest 4,500 - 15,000 300 500 150,300
Total Revenue 9,500 20,000 15,000 300 500 496,300
Expenses:
Interest -
Misc Improv/Dev Reimb - - - - - -
Professional Services - - - - - 105,000
Park Improvements - - - - - -
Design for Recreation space - - - - - 1,600,000
Municipal Service Review - - - - - -
Stroud line - - - - - -
Road repair Ave 396 - - - - - -
Capital Outlay - - - - - -
Total Expenses - - - - - 1,705,000
Net Result 9,500 20,000 15,000 300 500 (1,208,700)
Projected Fund Balance,
June 30, 2027 219,074 486,110 285,169 14,427 29,562 6,190,706 Capital Facilities
CITY OF KINGSBURG
Summary of Development Impact Fee Funds
2026-27 Fiscal Year Budget
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CAPITAL FACILITIES
210-0000-451-0101 INTEREST $ 155,496 $ 257,507 $ 236,553 $ 156,000 $ 156,000 $ 100,000 -35.90% 210-0000-481-0101 HOLDING $ - $ - $ - $ - $ - $ -
TOTAL $ 155,496 $ 257,507 $ 236,553 $ 156,000 $ 156,000 $ 100,000 -35.90% 210-0000-451-0201 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0102 TRAFFIC $ 29,586 $ 218,173 $ 71,167 $ 63,000 $ 108,000 $ 80,000 26.98% TOTAL $ 29,586 $ 218,173 $ 71,167 $ 63,000 $ 108,000 $ 80,000 26.98% 210-0000-451-0202 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0103 FIRE/AMBULANCE $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0203 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0104 POLICE $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - $ -
210-0000-451-0209 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0110 PUBLIC SAFETY $ 77,174 $ 82,182 $ 95,862 $ 85,000 $ 60,500 $ 60,000 -29.41% TOTAL $ 77,174 $ 82,182 $ 95,862 $ 85,000 $ 60,500 $ 60,000 -29.41% 210-0000-451-0206 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0107 PARKS AND RECREATION $ 87,210 $ 101,149 $ 136,353 $ 25,000 $ 61,000 $ 40,000 60.00% TOTAL $ 87,210 $ 101,149 $ 136,353 $ 25,000 $ 61,000 $ 40,000 60.00% 210-0000-451-0208 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0109 WATER FACILITIES $ 73,038 $ 69,333 $ 88,303 $ 79,000 $ 58,000 $ 50,000 TOTAL $ 73,038 $ 69,333 $ 88,303 $ 79,000 $ 58,000 $ 50,000 210-0000-451-0204 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 $ 94,309 $ 100,418 $ 117,145 $ 50,400 $ 74,000 $ 60,000 19.05% TOTAL $ 94,309 $ 100,418 $ 117,145 $ 50,400 $ 74,000 $ 60,000 19.05% 210-0000-451-0210 INTEREST $ - $ - $ - $ - $ - $ -
210-0000-481-0112 GEN GOV-ADMIN FEES $ 5,639 $ 10,595 $ 12,981 $ 11,500 $ 7,500 $ 6,000 -47.83% TOTAL $ 5,639 $ 10,595 $ 12,981 $ 11,500 $ 7,500 $ 6,000 -47.83% 210-0000-481-0113 SPECIAL TRAFFIC (18THKERN) $ - $ - $ - $ - $ - $ - 210-0000-481-0114 SPECIAL TRAFFIC (18THSR99) $ - $ 9,870 $ - $ - $ - TOTAL $ - $ 9,870 $ - $ - $ - $ -
TOTAL, GENERAL GOVERNEMENT $ 99,948 $ 120,883 $ 130,126 $ 115,475 $ 81,500 $ 66,000 -42.84% TOTAL INTEREST $ 155,496 $ 257,507 $ 236,553 $ 156,000 $ 156,000 $ 100,000 -35.90% TOTAL FEES $ 366,956 $ 591,720 $ 521,811 $ 313,900 $ 369,000 $ 296,000 -5.70% TOTAL, CAPITAL FACILITIES $ 522,452 $ 849,227 $ 758,364 $ 469,900 $ 525,000 $ 396,000 -15.73%
SEWER CONNECTION
211-0000-451-0101 INTEREST $ 41,625 $ - $ 70,567 $ 46,000 $ 46,000 $ 30,000 211-0000-481-0201 CONNECTION FEES $ 47,922 $ 50,000 $ 53,627 $ 48,000 $ 29,000 $ 25,000 -47.92%
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
DEVELOPMENT IMPACT FEE FUNDS
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
DEVELOPMENT IMPACT FEE FUNDS
TOTAL, SEWER CONNECTION $ 89,547 $ 50,000 $ 124,194 $ 94,000 $ 75,000 $ 55,000 -41.49%
STORM DRAIN
212-0000-451-0101 INTEREST $ 6,208 $ - $ 8,426 $ 5,500 $ 5,500 $ 4,500 212-0000-481-0301 STORM DRAIN FEES $ 16,598 $ 18,000 $ - $ - $ 13,000 $ 5,000 TOTAL, STORM DRAIN $ 22,806 $ 18,000 $ 8,426 $ 5,500 $ 18,500 $ 9,500 72.73%
NEIGHBORHOOD/PARK REC
214-0000-422-0401 CMAS GRANT $ - $ - $ - $ - $ - $ -
214-0000-481-0401 HOLDING $ - $ - $ - $ - $ - $ -
214-0000-481-0402 NEIGHBORHOOD $ 55,742 $ 60,000 $ 67,116 $ 15,000 $ 30,000 $ 20,000 33.33% TOTAL, N-HOOD/PARK REC $ 55,742 $ 60,000 $ 67,116 $ 15,000 $ 30,000 $ 20,000 33.33%
COMMUNIY/PARK REC
214-0000-451-0101 INTEREST $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 15,000 214-0000-451-0302 REGIONAL $ - $ - $ - $ - $ - $ -
214-0000-481-0403 REGIONAL $ - $ - $ - $ - $ - $ -
TOTAL, COMMUNITY/PARK REC $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 15,000 TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 49,500 TOTAL FEES $ 55,742 $ 60,000 $ 67,116 $ 15,000 $ 30,000 $ 50,000 233.33% TOTAL, PARK/RECREATION $ 71,671 $ 60,000 $ 96,796 $ 30,000 $ 50,000 $ 99,500 231.67%
TRAFFIC IMPACT
216-0000-451-0101 INTEREST $ 1 $ - $ - $ 370 $ 370 $ 300 216-0000-481-0501 TRAFFIC IMPACT FEES $ - $ - $ - $ - $ - $ - TOTAL, TRAFFIC IMPACT $ 1 $ - $ - $ 370 $ 370 $ 300 -18.92%
EQUIPMENT/FACILITY RESERVE
243-0000-451-0101 INTEREST $ - $ - $ 1,061 $ 700 $ 700 $ 500 243-0000-451-0504 POOL $ - $ - $ - $ - $ - $ -
243-0000-451-0509 FIRE TRUCK $ - $ - $ - $ - $ - $ -
TOTAL, EQUIP/FACIL RES. $ - $ - $ 1,061 $ 700 $ 700 $ 500 -28.57% TOTAL GRANTS $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 219,259 $ 257,507 $ 346,286 $ 223,570 $ 228,570 $ 150,300 -32.77% TOTAL FEES $ 487,218 $ 719,720 $ 642,554 $ 430,475 $ 441,000 $ 346,000 -19.62% TOTAL, CAPITAL PROJECTS $ 706,477 $ 977,227 $ 988,840 $ 654,045 $ 669,570 $ 496,300 -24.12% Revenues $ 706,477 $ 977,227 $ 988,840 $ 654,045 $ 669,570 $ 496,300 Expenses $ 343,312 $ 111,870 $ 1,259,386 $ 634,000 $ 702,581 $ 1,705,000 $ 363,165 $ 865,357 $ (270,546) $ 20,045 $ (33,011) $ (1,208,700) FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
TRAFFIC FACILITIES
210-9601-549-5270 PROFESSIONAL SERVICES $ - $ 40,500 $ 4,500 $ 15,000 $ 15,000 $ 15,000 210-9601-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9601-549-5710 18TH AVE SB LANES(KAMM-N/O TRACT6167 $ - $ - $ - $ - $ - $ - 210-9601-549-5758 UPDATE ADA TRANSITION PLAN $ - $ - $ - $ - $ - $ - 210-9601-549-5761 ROAD IMPROVEMENTS-AVE 396 $ - $ - $ 158,579 $ 223,919 $ 344,000 $ 100,000 TOTAL, TRAFFIC FACILITIES $ - $ 40,500 $ 163,079 $ 238,919 $ 359,000 $ 115,000 -51.87%
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 $ - $ - $ - $ 42,500 $ 1,000 $ 40,000 210-9606-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9606-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 210-9606-549-5759 PARK IMPROVEMENTS $ 286,572 $ 24,223 $ 1,036,532 $ 100,000 $ 100,000 $ - 210-9606-549-5760 DESIGN FOR RECREATION SPACE $ - $ - $ - $ - $ - $ - TOTAL $ 286,572 $ 24,223 $ 1,036,532 $ 142,500 $ 101,000 $ 40,000 -71.93%
WATER FACILITIES
210-9608-549-5270 PROFESSIONAL SERVICES $ - $ 45,000 $ 59,775 $ 10,000 $ - $ 10,000 210-9608-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - 210-9608-549-5701 CAPITAL OUTLAY $ 11,140 $ - $ - $ 41,000 $ 48,500 $ 250,000 TOTAL $ 11,140 $ 45,000 $ 59,775 $ 51,000 $ 48,500 $ 260,000 409.80%
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 $ 22,500 $ 2,148 $ 65,000 $ 65,000 $ 32,500 210-9691-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 210-9691-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ -
210-9691-549-5757 MUNICIPAL SERVICE REVIEW $ - $ - $ - $ - $ - $ 1,250,000 TOTAL $ 22,500 $ 2,148 $ - $ 65,000 $ 65,000 $ 1,282,500 1873.08% TOTAL, GENERAL GOVERNMENT $ 320,212 $ 71,370 $ 1,096,307 $ 258,500 $ 214,500 $ 1,582,500 512.19% TOTAL PROFESSIONAL SERVICES $ 22,500 $ 87,648 $ 64,275 $ 132,500 $ 81,000 $ 97,500 TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 297,712 $ 24,223 $ 1,195,112 $ 364,919 $ 492,500 $ 1,600,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL FACILITIES $ 320,212 $ 111,870 $ 1,259,386 $ 497,419 $ 573,500 $ 1,697,500 241.26%
SEWER CONNECTION
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
DEVELOPMENT IMPACT FEE FUNDS
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
DEVELOPMENT IMPACT FEE FUNDS
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 $ - $ - $ - $ 48,500 $ 48,500 $ - TOTAL, SEWER CONNECTION $ - $ - $ - $ 56,000 $ 48,500 $ 7,500
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 $ - $ - $ - $ 30,581 $ 30,581 $ - TOTAL, STORM DRAIN $ 23,100 $ - $ - $ 30,581 $ 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 $ - $ - $ - $ 50,000 $ 50,000 $ - TOTAL, STORM DRAIN $ - $ - $ - $ 50,000 $ 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 $ 23,100 $ - $ - $ 136,581 $ 129,081 $ 7,500 TOTAL PROFESSIONAL SERVICES $ 45,600 $ 87,648 $ 64,275 $ 140,000 $ 81,000 $ 105,000 TOTAL DEVELOPER REIMURSEMENT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL LEASE $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 297,712 $ 24,223 $ 1,195,112 $ 494,000 $ 621,581 $ 1,600,000 TOTAL TRANSFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL, CAPITAL PROJECTS $ 343,312 $ 111,870 $ 1,259,386 $ 634,000 $ 702,581 $ 1,705,000 168.93% Revenues $ 706,477 $ 977,227 $ 988,840 $ - $ 669,570 $ 496,300 Expenses $ 343,312 $ 111,870 $ 1,259,386 $ 634,000 $ 702,581 $ 1,705,000 $ 363,165 $ 865,357 $ (270,546) $ (634,000) $ (33,011) $ (1,208,700)
DEVELOPMENT IMPACT FEES - SPECIAL
RECREATION
CAPITAL FACILITIES - RECREATION 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Parks and Recreation $ 87,210 $ 101,149 $ 136,353 $ 25,000 $ 61,000 $ 40,000 TOTAL REVENUES $ 87,210 $ 101,149 $ 136,353 $ 25,000 $ 61,000 $ 40,000
EXPENDITURES
Professional Services $ - $ - $ - $ 42,500 $ 1,000 $ 40,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
Park Improvements $ 286,572 $ 24,223 $ 1,036,532 $ 100,000 $ 100,000 $ - Design for Recreation Space $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 286,572 $ 24,223 $ 1,036,532 $ 142,500 $ 101,000 $ 40,000 Net Revenue/(Expenditures) $ (199,362) $ 76,926 $ (900,180) $ (117,500) $ (40,000) $ - Changes in Fund Balance $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ (199,362) $ 76,926 $ (900,180) $ (117,500) $ (40,000) $ - Beginning Fund Balance, July 1 $ 967,438 $ 768,076 $ 845,002 $ (55,177) $ (55,177) $ (95,177) 72.49% Ending Fund Balance, June 30 $ 768,076 $ 845,002 $ (55,177) $ (172,677) $ (95,177) $ (95,177) -44.88% 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: Revenues are anticipated from new housing starts from Weststar Phase 5. Monies are budgeted for improvements for new recreational opportunities.
$-
$10,000
$20,000
$30,000
$40,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
Series1 Series2
DEVELOPMENT IMPACT FEES - TRAFFIC
CAPITAL FACILITIES - TRAFFIC 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Traffic $ 29,586 $ 218,173 $ 71,167 $ 63,000 $ 108,000 $ 80,000 TOTAL REVENUES $ 29,586 $ 218,173 $ 71,167 $ 63,000 $ 108,000 $ 80,000
EXPENDITURES
Professional Services $ - $ 40,500 $ 4,500 $ 15,000 $ 15,000 $ 15,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ 223,919 $ - $ 100,000
Update ADA Transition Plan $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ 40,500 $ 4,500 $ 238,919 $ 15,000 $ 115,000 Net Revenue/(Expenditures) $ 29,586 $ 177,673 $ 66,667 $ (175,919) $ 93,000 $ (35,000) Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 29,586 $ 177,673 $ 66,667 $ (175,919) $ 93,000 $ (35,000) Beginning Fund Balance, July 1 $ 1,800,865 $ 1,830,451 $ 2,008,124 $ 2,074,791 $ 2,074,791 $ 2,167,791 4.48% Ending Fund Balance, June 30 $ 1,830,451 $ 2,008,124 $ 2,074,791 $ 1,898,872 $ 2,167,791 $ 2,132,791 12.32% $-
$50,000
$100,000
$150,000
$200,000
$250,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate their impact on Arterial streets. This portion of the fee is for improvements to main arterial streets and some identified traffic signals.
Budget Highlights: Revenues are anticipated from new housing starts from Weststar Phase 5. Expenditures are for a portion of the ongoing Nexus Study update.
DEVELOPMENT IMPACT FEES - WATER
CAPITAL FACILITIES - WATER FACILITIES 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Water Facilities $ 73,038 $ 69,333 $ 88,303 $ 79,000 $ 58,000 $ 50,000 TOTAL REVENUES $ 73,038 $ 69,333 $ 88,303 $ 79,000 $ 58,000 $ 50,000
EXPENDITURES
Professional Services $ - $ 45,000 $ 59,775 $ 10,000 $ - $ 10,000 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ 11,140 $ - $ - $ 41,000 $ 48,500 $ 250,000 TOTAL EXPENDITURES $ 11,140 $ 45,000 $ 59,775 $ 51,000 $ 48,500 $ 260,000 Net Revenue/(Expenditures) $ 61,898 $ 24,333 $ 28,529 $ 28,000 $ 9,500 $ (210,000) -850.00% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 61,898 $ 24,333 $ 28,529 $ 28,000 $ 9,500 $ (210,000) -850.00% Beginning Fund Balance, July 1 $ 1,263,771 $ 1,325,669 $ 1,350,002 $ 1,378,531 $ 1,378,531 $ 1,388,031 0.69% Ending Fund Balance, June 30 $ 1,325,669 $ 1,350,002 $ 1,378,531 $ 1,406,531 $ 1,388,031 $ 1,178,031 -16.25%
FACILITIES
Description: These are fees charged to new development to supplement the cost of new water facilities in Kingsburg.
Budget Highlights: Revenues are anticipated from new housing starts from Weststar Phase 5. Expenditures are for the impact fee Nexus update and tenant improvements for utility billing facilities. $-
$100,000
$200,000
$300,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
DEVELOPMENT IMPACT FEES - PUBLIC SAFETY
Capital Facilities - Public Safety 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
Public Safety $ 77,174 $ 82,182 $ 95,862 $ 85,000 $ 60,500 $ 60,000 Fire/Ambulance $ - $ - $ - $ - $ - $ -
Police $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 77,174 $ 82,182 $ 95,862 $ 85,000 $ 60,500 $ 60,000 -29.41%
EXPENDITURES
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Lease $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 77,174 $ 82,182 $ 95,862 $ 85,000 $ 60,500 $ 60,000 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balanc $ 77,174 $ 82,182 $ 95,862 $ 85,000 $ 60,500 $ 60,000 Beginning Fund Balance, July 1 $ (668,209) $ (591,035) $ (508,854) $ (412,992) $ (412,992) $ (352,492) -14.65% Ending Fund Balance, June 30 $ (591,035) $ (508,854) $ (412,992) $ (327,992) $ (352,492) $ (292,492) -10.82% $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
2022-23 2023-24 2024-25 2025-26 2026-27
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: Revenues are anticipated from new housing starts from Weststar Phase 5.
DEVELOPMENT IMPACT FEES - GENERAL
GOVERNMENT
Capital Facilities - General Government 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ - $ - $ - $ -
General Government $ 99,948 $ 111,013 $ 130,126 $ 61,900 $ 81,500 $ 66,000 City Hall/Public Works/Library $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 99,948 $ 111,013 $ 130,126 $ 61,900 $ 81,500 $ 66,000
EXPENDITURES
Professional Services $ 22,500 $ 2,148 $ - $ 65,000 $ 65,000 $ 32,500 Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
Municipal Service Review $ - $ - $ - $ - $ - $ 1,250,000 TOTAL EXPENDITURES $ 22,500 $ 2,148 $ - $ 65,000 $ 65,000 $ 1,282,500 Net Revenue/(Expenditures) $ 77,448 $ 108,866 $ 130,126 $ (3,100) $ 16,500 $ (1,216,500) 39141.94% Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 77,448 $ 108,866 $ 130,126 $ (3,100) $ 16,500 $ (1,216,500) 39141.94% Beginning Fund Balance, July 1 $ 1,101,838 $ 1,179,286 $ 1,288,152 $ 1,418,278 $ 1,418,278 $ 1,434,778 1.16% Ending Fund Balance, June 30 $ 1,179,286 $ 1,288,152 $ 1,418,278 $ 1,415,178 $ 1,434,778 $ 218,278 -84.58% Description: New for fiscal year was 16-17 as General Government combining City Hall, Public Works and Library.
Budget Highlights: Revenues are anticipated from new housing starts from Weststar Phase 5. Expenditures are for the impact fee Nexus study update and the down payment for a new City Hall facility. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
SEWER CONNECTION FEES
SEWER CONNECTION FEES 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 41,625 $ - $ 70,567 $ 46,000 $ 46,000 $ 30,000 Connection Fees $ 47,922 $ 50,000 $ 53,627 $ 48,000 $ 29,000 $ 25,000 TOTAL REVENUES $ 89,547 $ 50,000 $ 124,194 $ 94,000 $ 75,000 $ 55,000
EXPENDITURES
Professional Services $ - $ - $ - $ 7,500 $ - $ 7,500
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - Road & Utilities $ - $ - $ - $ 48,500 $ 48,500 $ - TOTAL EXPENDITURES $ - $ - $ - $ 56,000 $ 48,500 $ 7,500 Net Revenue/(Expenditures) $ 89,547 $ 50,000 $ 124,194 $ 38,000 $ 26,500 $ 47,500 Changes in Fund Balance $ 190,805
Net Increase/(Decrease) in Fund Balance $ 89,547 $ 50,000 $ 124,194 $ 38,000 $ 26,500 $ 47,500 Beginning Fund Balance, July 1 $ 1,386,388 $ 1,475,935 $ 1,716,740 $ 1,840,934 $ 1,840,934 $ 1,867,434 1.44% Ending Fund Balance, June 30 $ 1,475,935 $ 1,525,935 $ 1,840,934 $ 1,878,934 $ 1,867,434 $ 1,914,934 1.92% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of sewer facilities and for oversize lines. The fees are authorized by an ordinance from SKF.
Budget Highlights: Expenditures are for the impact fee Nexus study update and road and utilities. $-
$50,000
$100,000
$150,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
STORM DRAIN FEES
STORM DRAIN FEES 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 6,208 $ - $ 8,426 $ 5,500 $ 5,500 $ 4,500
Storm Drain Fees $ 16,598 $ 18,000 $ - $ - $ 13,000 $ 5,000 TOTAL REVENUES $ 22,806 $ 18,000 $ 8,426 $ 5,500 $ 18,500 $ 9,500
EXPENDITURES
Professional Services $ 23,100 $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - $ - $ - $ - $ 30,581 $ 30,581 $ -
TOTAL EXPENDITURES $ 23,100 $ - $ - $ 30,581 $ 30,581 $ - Net Revenue/(Expenditures) $ (294) $ 18,000 $ 8,426 $ (25,081) $ (12,081) $ 9,500 Changes in Fund Balance $ - $ - $ 114,751
Net Increase/(Decrease) in Fund Balance $ (294) $ 18,000 $ 8,426 $ (25,081) $ (12,081) $ 9,500 Beginning Fund Balance, July 1 $ 80,772 $ 80,478 $ 213,229 $ 221,655 $ 221,655 $ 209,574 -5.45% Ending Fund Balance, June 30 $ 80,478 $ 98,478 $ 221,655 $ 196,574 $ 209,574 $ 219,074 11.45% Description: The primary function of this budget is to administer the funds collected from developers for the expansion of storm drain system facilities.
Budget Highlights: Expenditures are for the impact fee Nexus study update and road and utilities FY26. $-
$10,000
$20,000
$30,000
$40,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
PARKS & RECREATION - NEIGHBORHOOD
PARKD & RECREATION - NEIGHBORHOOD 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAS Grant $ - $ - $ - $ - $ - $ -
Holding $ - $ - $ - $ - $ - $ -
Neighborhood $ 55,742 $ 60,000 $ 67,116 $ 15,000 $ 30,000 $ 20,000 TOTAL REVENUES $ 55,742 $ 60,000 $ 67,116 $ 15,000 $ 30,000 $ 20,000
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ 50,000 $ 50,000 $ - TOTAL EXPENDITURES $ - $ - $ - $ 50,000 $ 50,000 $ -
Net Revenue/(Expenditures) $ 55,742 $ 60,000 $ 67,116 $ (35,000) $ (20,000) $ 20,000 Changes in Fund Balance $ - $ - $ 78,423 $ - 0.00%
Net Increase/(Decrease) in Fund Balance $ 55,742 $ 60,000 $ 67,116 $ (35,000) $ (20,000) $ 20,000 Beginning Fund Balance, July 1 $ 224,829 $ 280,571 $ 418,994 $ 486,110 $ 486,110 $ 466,110 -4.11% Ending Fund Balance, June 30 $ 280,571 $ 340,571 $ 486,110 $ 451,110 $ 466,110 $ 486,110 7.76% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.
Budget Highlights: Park Improvements.
$-
$20,000
$40,000
$60,000
$80,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
PARKS & RECREATION - COMMUNITY
PARKS & RECREATION - COMMUNITY 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 49,500 Regional $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 49,500
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 49,500 Changes in Fund Balance $ - $ -
Net Increase/(Decrease) in Fund Balance $ 15,929 $ - $ 29,680 $ 15,000 $ 20,000 $ 49,500 Beginning Fund Balanc,e July 1 $ 204,560 $ 220,489 $ 220,489 $ 250,169 $ 250,169 $ 270,169 7.99% Ending Fund Balance, June 30 $ 220,489 $ 220,489 $ 250,169 $ 265,169 $ 270,169 $ 319,669 20.55% Description: The primary function of this budget is to administer the funds collected from developers for the new facilities for Park and Recreation activities described in the General Plan. These funds represent the portion allocated for community wide facilities.
Budget Highlights: Park Improvements in FY27.
$(1,000)
$1,000
$3,000
$5,000
$7,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
CAPITAL PROJECT TRAFFIC IMPACT ZONE
CAPITAL PROJECT TRAFFIC IMPACT ZONE 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ 1 $ - $ - $ 370 $ 370 $ 300
Traffic Impact Fees $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1 $ - $ - $ 370 $ 370 $ 300
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ 1 $ - $ - $ 370 $ 370 $ 300 Changes in Fund Balance $ -
Net Increase/(Decrease) in Fund Balance $ 1 $ - $ - $ 370 $ 370 $ 300 Beginning Fund Balance, July 1 $ 13,386 $ 13,387 $ 13,387 $ 13,387 $ 13,757 $ 14,127 5.53% Ending Fund Balance, June 30 $ 13,387 $ 13,387 $ 13,387 $ 13,757 $ 14,127 $ 14,427 4.87% 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
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
EQUIPMENT REPLACEMENT RESERVE
Equipment Replacement Reserve 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest $ - $ - $ 1,061 $ 700 $ 700 $ 500
Pool $ - $ - $ - $ - $ - $ -
Fire Truck $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ 1,061 $ 700 $ 700 $ 500
EXPENDITURES
Professional Services $ - $ - $ - $ - $ - $ -
Transfer to other funds $ - $ - $ - $ - $ - $ -
Capital Outlay - General Fund $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ - $ - $ -
Net Revenue/(Expenditures) $ - $ - $ 1,061 $ 700 $ 700 $ 500 Changes in Fund Balance $ 1,204
Net Increase/(Decrease) in Fund Balance $ - $ 1,204 $ 1,061 $ 700 $ 700 $ 500 Beginning Fund Balance, July 1 $ 25,397 $ 25,397 $ 26,601 $ 27,662 $ 28,362 $ 29,062 5.06% Ending Fund Balance, June 30 $ 25,397 $ 26,601 $ 27,662 $ 28,362 $ 29,062 $ 29,562 4.23% Description: The Primary purpose of this fund is to accumulate reserves for future capital equipment.
Budget Highlights:
$-
$10
$20
$30
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Solid Ambulance
Water Waste /Fire
Fund Fund Fund Total
Actual Fund Balance, June 30, 2025 5,673,782 (370,788) (549,692) 4,753,301 Estimated Beginning FundBalance, June 30, 2026 5,249,592 (318,361) (272,017) 4,659,213 Revenues: Charges for Service 3,725,000 3,773,222 1,923,000 9,421,222 Meter Project - - - -
Penalty Charges 65,000 51,753 - 116,753
Interest 4,500 - - 4,500
Grants - - 2,255,000 2,255,000
Miscellaneous - 45,000 45,000
Capital Contribution - - 26,586 26,586
Transfers in from Other Funds-LLMD 17,252 - 382,812 400,064 Transfers in from Other Funds 3,250,000 - 475,000 3,725,000 Total Revenue 7,061,752 3,824,976 5,107,398 15,994,126
Expenses: Wages and Benefits 1,049,373 339,310 2,949,501 4,338,184 Office Supplies 42,000 37,000 29,700 108,700
Department Tools and Supplies 27,000 8,000 100,000 135,000 Utilities/Communications 384,500 $12,000 102,000 498,500 Fuel/Veh Maint 25,000 - 178,000 203,000
Water System Maintenance 12,000 - - 12,000
Office & Equipment Maintenance - - 27,000 27,000
Miscellaneous - - 32,500 32,500
Write offs/Write downs - - -
Insurance 94,332 110,005 172,152 376,489
Professional Services 105,000 40,000 210,000 355,000
Professional Services - Refuse - 2,682,930 - 2,682,930
SGMA Fees 613,289 - 613,289
Franchise Fees - 132,085 - 132,085
Conf/Mtgs/Travel/Train-Ed/Dues 6,000 46,000 52,000
Memberships/Dues - 5,700 5,700
Audit 44,000 24,640 - 68,640
GEMT Quality Assurance Fee 304,000 304,000
IGT Expense - - 800,000 800,000
Depreciation 650,000 - - 650,000
Safety Equipment/Fire Prevention - - - -
Reserve Uniform - - 23,000 23,000
Transfer Out-Overhead 204,003 241,230 - 445,233
Total Maintenance & Operations 2,207,124 3,287,890 2,030,052 7,525,066 Debt Service 227,076 - 40,788 267,864
Parking Lot TCP# 12 - - - -
Water Meters 70,000 - - 70,000
SGMA Projects 94,079 - - 94,079
Computer Replacements - - - -
Commercial Water Meters - - - -
Water conservation 50,000 - - 50,000
System Maintenance - - -
Water Main (15th & 16th Ave, Draper) - - - -
Hydrant Replacements - - - -
Update Flow Meters at Wells - - - -
Well #12 Pipelines - - - -
Well #10 Treatment Facility-TCP 3,250,000 - - 3,250,000 Well #12 Treatment Facility - - - -
New Ambulance - - 208,000 208,000
Power Saws - - - -
1383 and Tires - 98,000 - 98,000
Total Capital Outlay 3,464,079 98,000 208,000 3,770,079 Total Transfers Out - - - -
Total Expenses 6,947,652 3,725,200 5,228,340 15,901,193 Net Result 114,100 99,776 (120,942) 92,933
Projected Ending Fund Balance, June 30, 2027 5,363,692 (218,585) (392,959) 4,752,146
CITY OF KINGSBURG
Summary of Enterprise Funds
2026/27 Fiscal Year Budget
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-0000-435-0101 WATER SALES-CONSUMPTION $ 2,406,659 $ 2,428,607 $ 2,480,406 $ 2,794,800 $ 2,364,183 $ 2,950,000 5.55% 318-0000-435-0102 WATER SALES-BASE RATE $ - $ - $ - $ - $ 700,650 $ 775,000 318-0000-435-0108 METER PROJECT $ 10 $ - $ - $ - $ -
318-0000-435-0201 WATER PENALTIES CHARGES $ 88,299 $ 65,106 $ 74,053 $ 65,000 $ 83,321 $ 65,000 0.00% TOTAL CHARGES FOR SERVICES $ 2,494,968 $ 2,493,712 $ 2,554,459 $ 2,859,800 $ 3,148,154 $ 3,790,000 32.53% 318-0000-451-0101 INTEREST $ 38,489 $ 65,148 $ 28,125 $ 27,000 $ 4,801 $ 4,500 0.00% TOTAL INTEREST $ 38,489 $ 65,148 $ 28,125 $ 27,000 $ 4,801 $ 4,500 -83.33% 318-0000-462-0100 MISCELLANEOUS $ 4,575 $ 590 $ 1,547 $ - $ 600 $ - 318-0000-462-0103 SOLAR ENERGY REBATE $ - $ - $ - $ 187,484 $ - $ - 318-0000-462-0104 FROM 503FUND-TCP TREATMENT $ - $ - $ - $ - $ - $ 3,250,000 318-0000-462-0110 FROM LLMD ASSESSMENTS $ 16,393 $ 16,151 $ 16,508 $ 17,416 $ 16,855 $ 17,252 TOTAL OTHER REVENUE $ 20,968 $ 16,741 $ 18,055 $ 204,900 $ 17,455 $ 3,267,252 TOTAL, WATER $ 2,554,425 $ 2,575,601 $ 2,600,639 $ 3,091,700 $ 3,170,410 $ 7,061,752 128.41%
SOLID WASTE
319-0000-422-0201 RECYCLING BEV CONT $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 0.00% 319-0000-422-0202 SB 1383 GRANT $ - $ - $ 31,962 $ - $ - $ - TOTAL FED/STATE GRANTS $ 5,000 $ 5,000 $ 36,962 $ 5,000 $ 5,000 $ 5,000 0.00% 319-0000-435-0102 REFUSE CHARGES $ 2,267,937 $ 2,456,403 $ 2,651,617 $ 2,780,126 $ 2,805,777 $ 2,960,095 6.47% 319-0000-435-0103 RECYCLING CHARGES $ 338,066 $ 373,234 $ 360,031 $ 376,543 $ 387,281 $ 408,581 8.51% 319-0000-435-0104 STREET SWEEPING CHARGES $ 294,990 $ 331,756 $ 353,405 $ 369,485 $ 378,717 $ 399,546 8.14% 319-0000-435-0202 REFUSE PENALTY $ 49,448 $ 46,639 $ 48,088 $ 35,000 $ 42,753 $ 42,753 22.15% 319-0000-435-0203 RECYCLING PENALTY $ 6,403 $ 5,739 $ 5,454 $ 4,000 $ 5,424 $ 4,500 12.50% 319-0000-435-0204 STREET SWEEPING PENALTY $ 6,731 $ 7,235 $ 7,444 $ 4,500 $ 5,817 $ 4,500 0.00% TOTAL CHARGES FOR SERVICES $ 2,963,574 $ 3,221,005 $ 3,426,038 $ 3,569,654 $ 3,625,770 $ 3,819,976 7.01% 319-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL, SOLID WASTE $ 2,968,574 $ 3,226,005 $ 3,463,001 $ 3,574,654 $ 3,630,770 $ 3,824,976 7.00%
FIRE/AMBULANCE
320-0000-422-0302 HOMELAND SECURITY $ 3,715 $ - $ - $ 2,578 $ 3,387 $ - 320-0000-422-0303 FEMA GRANT $ - $ 42,826 $ - $ - $ - $ - 320-0000-422-0308 OES GRANTS $ 158,236 $ 443,016 $ 460,636 $ 25,000 $ 163,000 $ - TOTAL FED/STATE GRANTS $ 161,951 $ 485,843 $ 460,636 $ 27,578 $ 166,387 $ - 320-0000-435-0105 AMBULANCE CHARGES $ 4,871,498 $ 1,731,472 $ 1,981,124 $ 1,975,000 $ 1,828,307 $ 1,900,000 -3.80% 320-0000-435-0106 FIRE MED $ 20,180 $ 19,710 $ 23,785 $ 22,000 $ 24,395 $ 23,000 4.55% 320-0000-435-0107 GEMT $ 176,085 $ - $ - $ - $ - $ -
320-0000-435-0109 IGT $ 1,463,085 $ 1,688,919 $ 1,880,071 $ 1,850,000 $ 2,175,744 $ 1,850,000 0.00% TOTAL CHARGES FOR SERVICES $ 6,530,848 $ 3,440,101 $ 3,884,980 $ 3,847,000 $ 4,028,446 $ 3,773,000 -1.92% 320-0000-460-0101 HOSPITAL DIST CONTRIBS $ 171,770 $ - $ 405,490 $ 405,000 $ 405,000 $ 405,000 320-0000-462-0100 MISCELLANEOUS $ 4,215 $ 70,587 $ 108,534 $ 20,000 $ 349,815 $ 20,000 0.00% 320-0000-462-0101 CAPITAL CONTRIBUTION $ - $ - $ - $ - $ 26,065 $ 26,586 320-0000-462-0209 ISA REIMBURSEMENT $ 34,981 $ 18,483 $ 2,427 $ 25,000 $ 16,132 $ 20,000 -20.00% 320-0000-462-0210 TRAINING OTHER AGENCIES $ 9,188 $ 6,363 $ 5,734 $ 2,500 $ 15,551 $ 5,000 100.00% TOTAL OTHER REVENUE $ 220,154 $ 95,433 $ 522,185 $ 452,500 $ 812,564 $ 476,586 5.32% 320-0000-471-0101 FROM OTHER FUNDS $ 108,963 $ - $ 668,706 $ 137,064 $ 137,064 $ 281,832 320-0000-471-0110 FROM GENERAL FUND $ 350,000 $ 350,000 $ 400,000 $ 475,000 $ 475,000 $ 475,000 0.00% 320-0000-471-0111 FROM IMPACT FEE $ - $ - $ - $ - $ - $ - 320-0000-480-0102 FROM CALPERS UAL FUND $ 127,729 $ 100,485 $ 61,395 $ 91,800 $ 91,800 $ 100,980 10.00% TOTAL TRANSFERS IN $ 586,692 $ 450,485 $ 1,130,101 $ 703,864 $ 703,864 $ 857,812 21.87% TOTAL, FIRE/AMBULANCE $ 7,499,645 $ 4,471,862 $ 5,997,902 $ 5,030,942 $ 5,711,261 $ 5,107,398 1.52% TOTAL FED/STATE GRANTS $ 166,951 $ 490,843 $ 497,598 $ 32,578 $ 171,387 $ 5,000 -84.65% TOTAL CHARGES FOR SERVICES $ 11,989,390 $ 9,154,818 $ 9,865,478 $ 10,276,454 $ 10,802,370 $ 11,382,976 10.77% TOTAL INTEREST $ 38,489 $ 65,148 $ 28,125 $ 27,000 $ 4,801 $ 4,500 -83.33% TOTAL OTHER REVENUE $ 241,122 $ 112,174 $ 540,240 $ 657,400 $ 830,019 $ 3,743,838 469.49% TOTAL TRANSFERS IN $ 586,692 $ 450,485 $ 1,130,101 $ 703,864 $ 703,864 $ 857,812 21.87% TOTAL, ENTERPRISE FUNDS $ 13,022,644 $ 10,273,468 $ 12,061,542 $ 11,697,296 $ 12,512,441 $ 15,994,126 36.73% Revenues $ 13,022,644 $ 10,273,468 $ 12,061,542 $ 11,697,296 $ 12,512,441 $ 15,994,126 Expenses $ 15,688,405 $ 11,219,015 $ 13,389,941 $ 11,335,025 $ 94,660 $ - $ (2,665,760) $ (945,547) $ (1,328,399) $ 362,272 $ 12,417,781 $ 15,994,126
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
ENTERPRISE FUNDS
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change WATER
318-5100-549-5101 SALARIES $ 492,290 $ 496,891 $ 558,189 $ 578,071 $ 578,071 $ 611,786 5.83% 318-5100-549-5102 OVERTIME $ 26,140 $ 29,078 $ 31,633 $ 29,000 $ 35,000 $ 35,000 20.69% 318-5100-549-5104 PARTTIME $ 2,015 $ 860 $ - $ - $ - $ - 0.00% 318-5100-549-5121 FICA $ 36,771 $ 38,134 $ 42,760 $ 46,441 $ 46,900 $ 49,479 6.54% 318-5100-549-5122 PERS-UAL $ 60,373 $ 39,418 $ 59,071 $ 67,981 $ 67,981 $ 77,202 13.56% 318-5100-549-5123 PERS-PAYROLL $ 201,449 $ 117,762 $ 132,173 $ 53,235 $ 53,235 $ 55,347 3.97% 318-5100-549-5125 MEDICAL $ 144,955 $ 156,535 $ 189,209 $ 148,000 $ 170,976 $ 184,206 24.46% 318-5100-549-5127 WORKERS COMP $ 23,740 $ 21,238 $ 22,263 $ 41,263 $ 41,263 $ 35,848 -13.12% 318-5100-549-5131 EAP $ 216 $ 482 $ 209 $ 208 $ 208 $ 208 0.00% 318-5100-549-5133 LIFE INSURANCE $ 279 $ 284 $ 298 $ 297 $ 297 $ 297 0.12% TOTAL WAGES & BENEFITS $ 988,228 $ 900,682 $ 1,035,805 $ 964,496 $ 993,931 $ 1,049,373 8.80% 318-5100-549-5201 OFFICE SUPPLIES/POSTAGE $ 35,974 $ 38,298 $ 37,033 $ 40,000 $ 41,807 $ 42,000 5.00% 318-5100-549-5210 DEPT TOOLS & SUPPLIES $ 23,599 $ 21,504 $ 27,043 $ 21,000 $ 27,000 $ 27,000 28.57% 318-5100-549-5216 COMMUNICATIONS $ 8,935 $ 9,753 $ 14,445 $ 14,500 $ 14,500 $ 14,500 0.00% 318-5100-549-5218 UTILITIES $ 395,167 $ 441,169 $ 485,596 $ 365,000 $ 387,688 $ 370,000 1.37% 318-5100-549-5222 VEHICLE MAINTENANCE $ 3,426 $ 4,298 $ 716 $ 4,000 $ 4,000 $ 4,000 0.00% 318-5100-549-5223 WATER SYSTEM MAINT $ 90,766 $ 108,116 $ 118,366 $ 115,000 $ 118,000 $ 12,000 -89.57% 318-5100-549-5224 FUELS $ 21,805 $ 22,554 $ 21,617 $ 21,000 $ 21,000 $ 21,000 0.00% 318-5100-549-5261 LIABILITY INSURANCE $ 33,878 $ 76,145 $ 54,253 $ 61,644 $ 61,644 $ 61,883 0.39% 318-5100-549-5262 PROPERTY INSURANCE $ 11,843 $ 27,123 $ 18,156 $ 20,337 $ 20,337 $ 17,165 -15.60% 318-5100-549-5263 VEHICLE INSURANCE $ 6,133 $ 7,820 $ 7,114 $ 9,559 $ 9,559 $ 9,003 -5.82% 318-5100-549-5264 ERMA $ 8,345 $ 11,984 $ 5,266 $ 6,156 $ 6,156 $ 5,415 -12.04% 318-5100-549-5265 RISK MGT/RMA ADMIN FEES $ 56 $ 1,132 $ 970 $ 1,052 $ 1,052 $ 866 -17.68% 318-5100-549-5270 PROFESSIONAL SERVICES $ 107,827 $ 107,366 $ 80,815 $ 105,000 $ 105,000 $ 105,000 0.00% 318-5100-549-5273 SGMA FEES $ 362,610 $ 373,516 $ 581,600 $ 491,920 $ 489,967 $ 613,289 24.67% 318-5100-549-5291 CONF/MEETINGS/TRAVEL $ 3,662 $ 5,127 $ 6,523 $ 7,500 $ 5,000 $ 6,000 -20.00% 318-5100-549-5294 AUDIT $ 29,741 $ 38,381 $ 58,881 $ 58,000 $ 58,000 $ 44,000 -24.14% 318-5100-549-5301 DEPRECIATION $ 674,641 $ 673,514 $ 676,508 $ - $ 650,000 $ 650,000 318-5100-549-5302 INTEREST EXPENSE $ - $ - $ 1,285 $ - $ - $ - 318-5100-549-5501 TRANSFER OUT-OVERHEAD $ 180,078 $ 200,000 $ 236,939 $ 210,159 $ 210,159 $ 204,003 -2.93% 318-5100-549-5502 INTEREST EXPENSE $ - $ 3,327 $ - $ - $ - $ - 318-5100-549-5505 TRANSFER TO OTHER FUNDS $ 2,500,000 $ - $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 4,498,486 $ 2,171,127 $ 2,433,126 $ 1,551,827 $ 2,230,869 $ 2,207,124 42.23% 318-5100-549-5602 SAFE DRINK WATER BOND 1992 $ 1,383 $ - $ - $ - $ - 318-5100-549-5605 CIEDB WATER IMP LOAN $ 49,463 $ 48,406 $ 44,688 $ 42,316 $ 42,316 $ 38,416 -9.21% 318-5100-549-5606 CAPITAL LEASE-WATER METERS $ (6,590) $ - $ - $ - $ - $ - 318-5100-549-5607 SOLAR EQUIPMENT INTEREST $ - $ - $ - $ 108,384 $ 108,384 $ 105,005 -3.12% 318-5100-549-5608 SOLAR EQUIPMENT PRINCIPAL $ - $ - $ - $ 79,100 $ 79,100 $ 83,655 5.76% TOTAL DEBT SERVICE $ 44,256 $ 48,406 $ 44,688 $ 229,799 $ 229,799 $ 227,076 -1.19% 318-5100-549-5701 CAPITAL OUTLAY $ 48,084 $ 131,909 $ (65,915) $ - $ - $ 70,000 318-5100-549-5702 WATER METERS $ - $ 27,377 $ 5,149 $ - $ - $ - 318-5100-549-5703 WATER METERS-GOVT CAPITAL $ (1,100) $ - $ - $ - $ - $ - 318-5100-549-5704 SGMA PROJECTS $ - $ 330,286 $ 83,124 $ 100,000 $ 100,000 $ 94,079 318-5100-549-5708 COMPUTER REPLACEMENTS $ 1,004 $ 2,728 $ - $ - $ - $ - 318-5100-549-5720 ANNUAL WELL MAINTENANCE $ 9,942 $ 56,357 $ - $ 40,000 $ 40,000 $ 50,000 318-5100-549-5730 WATER CONSERVATION $ 60,344 $ 44,884 $ 12,353 $ - $ - $ - 318-5100-549-5768 WELL #10 TREATMENT FACILITY $ - $ - $ - $ - $ - $ 3,250,000 318-5100-549-5773 WELL #13 TREATMENT FACILITY $ 1,384 $ - $ - $ - $ - $ - 318-5100-549-5775 WATER MAIN (15th & 16th Ave, Draper) $ - $ - $ 69,569 $ - $ - $ - 318-5100-549-5776 HYDRANT REPLACEMENTS $ - $ - $ 4,412 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 119,658 $ 593,542 $ 108,692 $ 140,000 $ 140,000 $ 3,464,079 2374.34% TOTAL, WATER 5,650,627 3,713,757 3,622,311 2,886,122 3,594,600 6,947,652 140.73%
SOLID WASTE
319-9100-549-5101 SALARIES $ 183,887 $ 187,048 $ 203,229 $ 205,383 $ 205,383 $ 213,213 3.81% 319-9100-549-5102 OVERTIME $ 539 $ 1,379 $ 134 $ 250 $ 250 $ 250 319-9100-549-5121 FICA $ 13,090 $ 13,613 $ 14,765 $ 15,731 $ 15,731 $ 16,330 3.81% 319-9100-549-5122 PERS-UAL $ 21,145 $ 14,412 $ 21,733 $ 24,153 $ 24,153 $ 26,906 11.40% 319-9100-549-5123 PERS-PAYROLL $ 51,202 $ 49,459 $ 48,756 $ 20,205 $ 20,205 $ 20,846 3.17% 319-9100-549-5125 MEDICAL $ 53,080 $ 66,379 $ 72,937 $ 57,000 $ 55,881 $ 58,865 3.27% 319-9100-549-5127 WORKERS COMP $ 2,057 $ 1,841 $ 1,994 $ 2,357 $ 2,357 $ 2,231 -5.35% 319-9100-549-5131 EAP $ 200 $ 257 $ 235 $ 286 $ 286 $ 274 -4.20% 319-9100-549-5133 LIFE INSURANCE $ 93 $ 93 $ 94 $ 95 $ 95 $ 95 0.00% 319-9100-549-5140 AUTO ALLOWANCE $ 208 $ 288 $ 300 $ 300 $ 300 $ 300 0.00% TOTAL WAGES & BENEFITS $ 325,500 $ 334,769 $ 364,177 $ 325,760 $ 324,641 $ 339,310 4.16% 319-9100-549-5201 OFFICE SUPPLIES/POSTAGE $ 32,963 $ 38,123 $ 35,558 $ 33,000 $ 47,314 $ 37,000 12.12% 319-9100-549-5210 DEPT TOOLS & SUPPLIES $ 7,538 $ 6,751 $ 5,366 $ 8,000 $ 8,000 $ 8,000 0.00% 319-9100-549-5216 COMMUNICATIONS $ 5,721 $ 6,462 $ 7,403 $ 825 $ 9,985 $ 8,000 869.70% 319-9100-549-5218 UTILITIES $ 2,397 $ 3,158 $ 3,541 $ 3,000 $ 7,235 $ 4,000 33.33% 319-9100-549-5261 LIABILITY INSURANCE $ 30,611 $ 39,868 $ 60,136 $ 81,954 $ 81,954 $ 79,780 -2.65% 319-9100-549-5262 PROPERTY INSURANCE $ 10,702 $ 14,203 $ 20,124 $ 27,036 $ 27,036 $ 22,127 -18.16% 319-9100-549-5264 ERMA $ 7,539 $ 6,274 $ 5,836 $ 8,185 $ 8,185 $ 6,984 -14.67%
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
ENTERPRISE FUNDS
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
ENTERPRISE FUNDS
319-9100-549-5265 RISK MGT/RMA ADMIN FEES $ 51 $ 592 $ 1,073 $ 1,401 $ 1,401 $ 1,114 -20.49% 319-9100-549-5270 PROFESSIONAL SERVICES $ 36,481 $ 44,502 $ 36,976 $ 40,000 $ 40,000 $ 40,000 0.00% 319-9100-549-5271 PROF SERV-REFUSE $ 1,766,287 $ 2,065,029 $ 2,126,472 $ 2,209,548 $ 2,207,830 $ 2,297,930 4.00% 319-9100-549-5272 PROF SERV-ST SWEEPING $ 274,695 $ 313,074 $ 366,777 $ 306,000 $ 401,834 $ 385,000 25.82% 319-9100-549-5285 FRANCHISE FEES $ 126,459 $ 130,250 $ 151,936 $ 132,085 $ 132,085 $ 132,085 0.00% 319-9100-549-5294 AUDIT $ 16,805 $ 21,493 $ 32,973 $ 32,760 $ 32,760 $ 24,640 -24.79% 319-9100-549-5301 DEPRECIATION $ - $ - $ 2,261 $ - $ - $ - 319-9100-549-5501 TRANSFER OUT-OVERHEAD $ - $ 165,575 $ 202,282 $ 232,082 $ 232,082 $ 241,230 3.94% TOTAL MAINTENANCE & OPERATIONS $ 2,318,248 $ 2,855,352 $ 3,058,715 $ 3,115,876 $ 3,237,701 $ 3,287,890 5.52% 319-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - 319-9100-549-5701 CAPITAL OUTLAY $ - $ - $ 690 $ 16,000 $ 16,000 $ 98,000 TOTAL, SOLID WASTE $ 2,643,749 $ 3,190,121 $ 3,423,582 $ 3,457,636 $ 3,578,342 $ 3,725,200 7.74%
AMBULANCE
320-6100-539-5101 SALARIES/FT $ 839,977 $ 726,463 $ 1,226,848 $ 1,224,342 $ 1,112,808 $ 1,244,016 1.61% 320-6100-539-5102 OVERTIME/FT $ 263,216 $ 224,819 $ - $ - $ - $ - 320-6100-539-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ 239,260 $ 200,000 $ 165,000 $ 200,000 0.00% 320-6100-539-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ 15,000 $ 1,000 $ 1,000 $ 1,000 0.00% 320-6100-539-5112 OVERTIME TRAINING $ - $ - $ 8,856 $ 15,000 $ 10,000 $ 15,000 0.00% 320-6100-539-5113 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ 6,323 $ 7,500 $ 5,188 $ 7,500 0.00% 320-6100-539-5105 PART TIME/RESERVES $ 22,852 $ 71,661 $ 44,051 $ 55,000 $ 55,000 $ 60,000 9.09% 320-6100-539-5121 FICA $ 84,212 $ 78,241 $ 109,708 $ 114,967 $ 114,967 $ 112,265 -2.35% 320-6100-539-5122 PERS-UAL $ 107,293 $ 62,556 $ 112,406 $ 143,982 $ 143,982 $ 156,984 9.03% 320-6100-539-5123 PERS-PAYROLL $ 22,192 $ 107,272 $ 246,263 $ 166,916 $ 166,916 $ 176,754 5.89% 320-6100-539-5125 MEDICAL $ 109,159 $ 107,962 $ 137,047 $ 130,000 $ 140,860 $ 138,000 6.15% 320-6100-539-5127 WORKERS COMP $ 90,300 $ 122,542 $ 152,593 $ 181,853 $ 181,853 $ 157,135 -13.59% 320-6100-539-5129 UNIFORM ALLOWANCE $ 9,972 $ 8,980 $ 12,000 $ 12,000 $ 12,000 $ 12,000 0.00% 320-6100-539-5131 EAP $ 476 $ 364 $ 262 $ 268 $ 217 $ 303 13.06% 320-6100-549-5133 LIFE INSURANCE $ 300 $ 309 $ 419 $ 468 $ 468 $ 468 0.00% TOTAL WAGES & BENEFITS $ 1,549,948 $ 1,511,169 $ 2,311,037 $ 2,253,296 $ 2,110,260 $ 2,281,425 1.25% 320-6100-539-5201 OFFICE SUPPLIES/POSTAGE $ 9,249 $ 7,440 $ 7,964 $ 9,500 $ 9,500 $ 10,500 10.53% 320-6100-539-5204 SPEC DEPT/LAUNDRY $ 9,723 $ 14,878 $ 15,151 $ 15,000 $ 13,500 $ 16,000 6.67% 320-6100-539-5210 DEPT TOOLS & SUPPLIES $ 56,487 $ 55,528 $ 61,011 $ 55,000 $ 55,000 $ 60,000 9.09% 320-6100-539-5211 PRINTING & ADVERTISING $ 3,206 $ 1,602 $ 7,473 $ 7,500 $ 7,500 $ 7,500 0.00% 320-6100-539-5215 INSURANCE $ (1,205) $ - $ - $ - $ - $ - 320-6100-539-5216 COMMUNICATIONS $ 8,892 $ 27,177 $ 25,374 $ 22,500 $ 22,500 $ 24,000 6.67% 320-6100-539-5222 VEHICLE MAINTENANCE $ 23,093 $ 27,628 $ 58,487 $ 55,000 $ 55,000 $ 55,000 0.00% 320-6100-539-5224 FUELS $ 37,252 $ 25,123 $ 20,357 $ 38,000 $ 35,000 $ 38,000 0.00% 320-6100-539-5225 OFFICE EQUIP MAINT $ 6,050 $ 3,803 $ 2,369 $ 4,500 $ 4,500 $ 5,000 11.11% 320-6100-539-5226 EQUIPMENT MAINTENANCE $ 12,277 $ - $ 11,894 $ 10,000 $ 10,000 $ 10,000 0.00% 320-6100-539-5250 A/R WRITE OFF $ 3,666,312 $ - $ 331,848 $ - $ - $ - 320-6100-539-5261 LIABILITY INSURANCE $ 74,886 $ 58,042 $ 68,355 $ 79,380 $ 79,300 $ 90,674 14.23% 320-6100-539-5262 PROPERTY INSURANCE $ 26,177 $ 20,445 $ 22,875 $ 26,189 $ 26,189 $ 25,151 -3.96% 320-6100-539-5263 VEHICLE INSURANCE $ 5,151 $ 4,438 $ 5,691 $ 7,647 $ 7,647 $ 7,202 -5.82% 320-6100-539-5264 ERMA $ 18,444 $ 9,137 $ 6,635 $ 7,927 $ 7,927 $ 7,934 0.09% 320-6100-539-5265 RISK MGT/RMA ADMIN FEES $ 124 $ 903 $ 1,222 $ 1,355 $ 1,355 $ 1,269 -6.35% 320-6100-539-5270 PROFESSIONAL SERVICES $ 109,932 $ 138,882 $ 232,553 $ 180,000 $ 162,129 $ 160,000 -11.11% 320-6100-539-5291 CONF/MEETINGS/TRAVEL $ 7,641 $ 8,264 $ 5,759 $ 6,500 $ 6,500 $ 6,500 0.00% 320-6100-539-5292 MEMBERSHIPDUES $ 5,048 $ 1,357 $ 1,007 $ 2,000 $ 2,000 $ 2,500 25.00% 320-6100-539-5296 TRAINING & EDUCATION $ 10,596 $ 4,370 $ 14,211 $ 20,000 $ 11,688 $ 20,000 0.00% 320-6100-539-5298 GEMT QUALITY ASSURANCE FEE $ 60,079 $ 38,211 $ 161,177 $ 160,000 $ 337,021 $ 304,000 0.00% 320-6100-539-5299 IGT EXPENSE $ 636,342 $ 696,275 $ 737,214 $ 800,000 $ 1,003,812 $ 800,000 0.00% 320-6100-539-5301 DEPRECIATION $ 253,233 $ 182,777 $ 196,949 $ - $ - $ - 320-6100-539-5340 MISCELLANEOUS EXPENSE $ 7,726 $ 4,952 $ 4,074 $ 5,000 $ 5,000 $ 5,000 0.00% 320-6100-539-5341 COVID-19 $ 402 $ - $ - $ - $ - $ -
320-6100-539-5555 GAINLOSS ON DISPOSAL OF ASSET $ - $ 640,816 $ - $ - $ - $ - TOTAL MAINTENANCE & OPERATIONS $ 5,047,117 $ 1,972,049 $ 1,999,653 $ 1,512,998 $ 1,863,068 $ 1,656,230 9.47% 320-6100-539-5614 FIRE STATION BOND PMTS $ 56,388 $ 52,372 $ 48,638 $ 48,638 $ 44,963 $ 40,788 -16.14% TOTAL DEBT SERVICE $ 56,388 $ 52,372 $ 48,638 $ 48,638 $ 44,963 $ 40,788 -16.14% 320-6100-539-5701 CAPITAL OUTLAY $ - $ - $ - $ 30,000 $ 87,426 $ 30,000 0.00% 320-6100-539-5723 NEW AMBULANCE $ (84,890) $ 25,248 $ - $ 150,000 $ 230,587 $ 178,000 18.67% TOTAL CAPITAL OUTLAY $ (84,890) $ 25,248 $ - $ 180,000 $ 318,013 $ 208,000 15.56% 320-6100-539-5505 TRANSFER TO OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL, AMBULANCE $ 6,568,563 $ 3,560,838 $ 4,359,327 $ 3,994,932 $ 4,336,303 $ 4,186,442 4.79% FIRE
320-6200-539-5101 SALARIES/FT $ 241,950 $ 223,719 $ 324,587 $ 337,049 $ 276,684 $ 352,830 4.68% 320-6200-539-5102 OVERTIME/FT $ 70,457 $ 61,923 $ - $ - $ - $ - 320-6200-539-5110 OVERTIME MAINTAINING MIN STAFFING $ - $ - $ 47,267 $ 50,000 $ 90,067 $ 50,000 0.00% 320-6200-539-5111 OVERTIME OUT OF COUNTY RESPONSE $ - $ - $ 116,645 $ 1,000 $ 20,612 $ 1,000 0.00% 320-6200-539-5112 OVERTIME SPECIAL ASSIGNMENTS $ - $ - $ 20,079 $ 15,000 $ 20,000 $ 17,000 13.33% 320-6200-539-5113 OVERTIME PUB ED $ - $ - $ 12,649 $ 10,000 $ 15,000 $ 15,000 50.00% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
ENTERPRISE FUNDS
320-6200-539-5105 RESERVE OFFICERS $ 24,295 $ 40,521 $ - $ - $ - $ - 320-6200-539-5121 FICA $ 24,511 $ 24,518 $ 37,487 $ 31,598 $ 31,598 $ 33,341 5.52% 320-6200-539-5122 PERS-UAL $ 41,726 $ 16,641 $ 33,369 $ 39,637 $ 39,637 $ 44,524 12.33% 320-6200-539-5123 PERS-PAYROLL $ 27,552 $ 25,997 $ 24,628 $ 46,380 $ 50,880 $ 56,774 22.41% 320-6200-539-5125 MEDICAL $ 32,972 $ 36,079 $ 60,949 $ 61,378 $ 57,561 $ 63,645 3.69% 320-6200-539-5127 WORKERS COMP $ 35,437 $ 34,509 $ 43,444 $ 36,729 $ 36,456 $ 31,737 -13.59% 320-6200-539-5129 UNIFORM ALLOWANCE $ 3,207 $ 2,520 $ 2,000 $ 2,000 $ 2,000 $ 2,000 0.00% 320-6200-539-5131 EAP $ 59 $ 83 $ 69 $ 77 $ 77 $ 79 2.60% 320-6200-549-5133 LIFE INSURANCE $ 77 $ 88 $ 126 $ 146 $ 146 $ 146 0.09% TOTAL WAGES & BENEFITS $ 502,243 $ 466,598 $ 723,298 $ 630,994 $ 640,718 $ 668,076 5.88% 320-6200-539-5201 OFFICE SUPPLIES/POSTAGE $ 9,909 $ 7,583 $ 6,575 $ 6,500 $ 6,651 $ 6,700 3.08% 320-6200-539-5210 DEPT TOOLS & SUPPLIES $ 50,319 $ 29,935 $ 39,221 $ 40,000 $ 40,000 $ 40,000 0.00% 320-6200-539-5211 RESERVE UNIFORMS $ 11,980 $ 10,113 $ 3,963 $ 7,000 $ 7,000 $ 7,000 0.00% 320-6200-539-5214 PRINTING & ADVERTISING $ 2,078 $ 2,725 $ 4,376 $ 5,000 $ 5,000 $ 5,000 0.00% 320-6200-539-5216 COMMUNICATIONS $ 21,437 $ 16,480 $ 23,419 $ 25,000 $ 25,000 $ 25,000 0.00% 320-6200-539-5218 UTILITIES $ 37,280 $ 32,589 $ 52,239 $ 59,000 $ 46,914 $ 53,000 -10.17% 320-6200-539-5221 FACILITIES MAINTENANCE $ - $ - $ - $ - $ 12,000 $ 15,000 320-6200-539-5222 VEHICLE MAINTENANCE $ 43,396 $ 47,412 $ 47,218 $ 60,000 $ 60,000 $ 60,000 0.00% 320-6200-539-5224 FUELS $ 28,291 $ 23,321 $ 21,097 $ 25,000 $ 25,000 $ 25,000 0.00% 320-6200-539-5226 EQUIPMENT MAINTENANCE $ 12,303 $ 6,837 $ 3,687 $ 12,000 $ 12,000 $ 12,000 0.00% 320-6200-539-5261 LIABILITY INSURANCE $ 9,245 $ 13,114 $ 18,106 $ 22,942 $ 22,942 $ 23,729 3.43% 320-6200-539-5262 PROPERTY INSURANCE $ 3,232 $ 4,671 $ 6,060 $ 7,569 $ 7,569 $ 6,582 -13.04% 320-6200-539-5263 VEHICLE INSURANCE $ 2,003 $ 5,130 $ 5,691 $ 7,647 $ 7,647 $ 7,202 -5.82% 320-6200-539-5264 ERMA $ 2,277 $ 2,064 $ 1,758 $ 2,291 $ 2,291 $ 2,076 -9.38% 320-6200-539-5265 RISK MGT/RMA ADMIN FEES $ 15 $ 195 $ 328 $ 391 $ 391 $ 333 -14.83% 320-6200-539-5270 PROFESSIONAL SERVICES $ 38,629 $ 51,020 $ 45,264 $ 50,000 $ 50,000 $ 50,000 0.00% 320-6200-539-5291 CONF/MEETINGS/TRAVEL $ 6,184 $ 8,096 $ 10,908 $ 12,000 $ 8,500 $ 12,000 0.00% 320-6200-539-5292 MEMBERSHIPS/DUES $ 7,131 $ 6,667 $ 2,497 $ 3,000 $ 3,000 $ 3,200 6.67% 320-6200-539-5296 TRAINING & EDUCATION $ 9,290 $ 11,120 $ 9,362 $ 7,500 $ 7,500 $ 7,500 0.00% 320-6200-539-5324 FIRE PREVENTION $ 6,970 $ 5,547 $ 3,207 $ 7,500 $ 7,500 $ 7,500 0.00% 320-6200-539-5340 MISCELLANEOUS EXPENSE $ - $ 2,937 $ 4,425 $ 5,000 $ 5,000 $ 5,000 0.00% TOTAL MAINTENANCE & OPERATIONS $ 301,968 $ 287,557 $ 309,400 $ 365,340 $ 361,905 $ 373,822 2.32% 320-6200-539-5505 TRANSFER OUT $ - $ - $ 92,000 $ - $ - $ - 320-6200-539-5510 CAPITAL CONTRIBUTION EXPENSE $ - $ - $ 855,253 $ - $ - $ - TOTAL TRANSFERS $ - $ - $ 947,253 $ - $ - $ -
320-6200-539-5701 CAPITAL OUTLAY $ 21,255 $ 144 $ 4,770 $ - $ - $ - 320-6200-539-5769 2024 FIRE ENGINE $ - $ - $ - $ - $ 94,660 $ - TOTAL CAPITAL OUTLAY $ 21,255 $ 144 $ 4,770 $ - $ 94,660 $ - 0.00% TOTAL, FIRE $ 825,466 $ 754,299 $ 1,984,721 $ 996,334 $ 1,097,283 $ 1,041,898 4.57% TOTAL WAGES & BENEFITS $ 3,365,919 $ 3,213,218 $ 4,434,317 $ 4,174,546 $ 4,069,550 $ 4,338,184 3.92% TOTAL MAINTENANCE & OPERATIONS $ 9,665,819 $ 7,286,085 $ 7,800,894 $ 6,546,041 $ 7,693,543 $ 7,525,066 14.96% TOTAL DEBT SERVICE $ 100,643 $ 100,777 $ 93,325 $ 278,437 $ 274,762 $ 267,864 -3.80%
WATER SYSTEM
Water System FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Water Sales $ 2,406,659 $ 2,428,607 $ 2,480,406 $ 2,794,800 $ 3,064,833 $ 3,725,000 33.28% Meter Project $ 10 $ - $ - $ - $ - $ -
Penalty Charges $ 88,299 $ 65,106 $ 74,053 $ 65,000 $ 83,321 $ 65,000 0.00% Interest $ 38,489 $ 65,148 $ 28,125 $ 27,000 $ 4,801 $ 4,500 -83.33% Water Mains $ - $ - $ - $ - $ - $ -
Fire Hydrants $ - $ - $ - $ - $ - $ -
Repayment for Fiber Optic Loan $ - $ - $ - $ - $ - $ -
Miscellaneous $ 4,575 $ 590 $ 1,547 $ - $ 600 $ -
Transfer from other Funds-LLMD Assessments $ 16,393 $ 16,151 $ 16,508 $ 17,416 $ 16,855 $ 17,252 -0.94% Transfer from Economic Stab. Fund-TCP Treatmnt $ - $ - $ - $ - $ - $ 3,250,000 Solar Enery Rebate $ - $ - $ - $ 187,484 $ - $ -
TOTAL REVENUES $ 2,554,425 $ 2,575,601 $ 2,600,639 $ 3,091,700 $ 3,170,410 $ 7,061,752 128.41%
EXPENDITURES
Wages and Benefits $ 988,228 $ 900,682 $ 1,035,805 $ 964,496 $ 993,931 $ 1,049,373 8.80% Maintenance and Operation $ 1,998,486 $ 2,171,127 $ 2,433,126 $ 1,551,827 $ 2,230,869 $ 2,207,124 42.23% Debt Service $ 44,256 $ 48,406 $ 44,688 $ 229,799 $ 229,799 $ 227,076 -1.19% Capital Outlay $ 119,658 $ 593,542 $ 108,692 $ 140,000 $ 140,000 $ 3,464,079 2374.34% Transfers Out $ 2,500,000 $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 5,650,627 $ 3,713,757 $ 3,622,311 $ 2,886,122 $ 3,594,600 $ 6,947,652 140.73% Net Revenue/(Expenditures) $ (3,096,202) $ (1,138,156) $ (1,021,672) $ 205,578 $ (424,190) $ 114,100 -44.50% Changes in Fund Balance $ 16,391 $ 1 $ (1)
Net Increase/(Decrease) in Fund Balance $ (3,079,811) $ (1,138,155) $ (1,021,673) $ 205,578 $ (424,190) $ 114,100 -44.50% Beginning Fund Balance July 1 $ 10,950,047 $ 7,853,844 $ 6,695,454 $ 5,673,782 $ 5,673,782 $ 5,249,592 -7.48% Ending Fund Balance June 30 $ 7,870,235 $ 6,715,689 $ 5,673,782 $ 5,879,360 $ 5,249,592 $ 5,363,692 -8.77% Adjustment to Fund Balance $ (16,391) $ (20,235) $ - $ - $ - Adjusted Ending Fund Balance $ 7,853,844 $ 6,695,454 $ 5,673,782 $ 5,879,360 $ 5,249,592 $ 5,363,692 -8.77% $500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Water Fund handles all of the services of the water system. This includes delivery of water to customers, billing and collection and water connection fees. This enterprise fund provides clean and safe drinking water to the citizens of Kingsburg. The responsibilities for the accounting division and operations for the water system are shared between the Finance Department and Public Works Department.
Budget Highlights Water main replacement and hydrant repairs will improve fire flows as part of capital improvements for FY25. Funds are also designated for fees related to Sustainable Groundwater Management Act (SGMA) requirements. 15%
32%
3%
50%
0%
EXPENSES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Transfers Out
98%
2%
REVENUES
Water Sales
Meter Project
Penalty Charges
Other Revenues
SOLID WASTE
SOLID WASTE FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Recyling Bev Cont $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 0.00% Refuse Charges $ 2,267,937 $ 2,456,403 $ 2,651,617 $ 2,780,126 $ 2,805,777 $ 2,960,095 6.47% Recycling Charges $ 338,066 $ 373,234 $ 360,031 $ 376,543 $ 387,281 $ 408,581 8.51% Street Sweeping Charges $ 294,990 $ 331,756 $ 353,405 $ 369,485 $ 378,717 $ 399,546 8.14% Refuse Penalty $ 49,448 $ 46,639 $ 48,088 $ 35,000 $ 42,753 $ 42,753 22.15% Recycling Penalty $ 6,403 $ 5,739 $ 5,454 $ 4,000 $ 5,424 $ 4,500 12.50% Street Sweeping Penalty $ 6,731 $ 7,235 $ 7,444 $ 4,500 $ 5,817 $ 4,500 0.00% TOTAL REVENUES $ 2,968,574 $ 3,226,005 $ 3,431,038 $ 3,574,654 $ 3,630,770 $ 3,824,976 7.00%
EXPENDITURES
Wages and Benefits $ 325,500 $ 334,769 $ 364,177 $ 325,760 $ 324,641 $ 339,310 4.16% Maintenance and Operation $ 2,318,248 $ 2,689,777 $ 2,856,433 $ 3,115,876 $ 3,237,701 $ 3,287,890 5.52% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ 690 $ 16,000 $ 16,000 $ 98,000 0.00% Transfers Out $ - $ 165,575 $ 202,282 $ - $ - $ -
TOTAL EXPENDITURES $ 2,643,749 $ 3,190,121 $ 3,423,582 $ 3,457,636 $ 3,578,342 $ 3,725,200 7.74% Net Revenue/(Expenditures) $ 324,826 $ 35,884 $ 7,457 $ 117,018 $ 52,427 $ 99,776 -17% Changes in Fund Balance $ (1) $ 1
Net Increase/(Decrease) in Fund Balance $ 324,826 $ 35,883 $ 7,458 $ 117,018 $ 52,427 $ 99,776 -14.73% Beginning Fund Balance July 1 $ (770,916) $ (446,090) $ (410,208) $ (370,788) $ (370,788) $ (318,361) -14.14% Ending Fund Balance June 30 $ (446,090) $ (410,208) $ (402,750) $ (253,770) $ (318,361) $ (218,585) -13.86% Adjustment to Fund Balance $ 31,962
Adjusted Ending Fund Balance $ (446,090) $ (410,208) $ (370,788) $ (253,770) $ (318,361) $ (218,585) -13.86% $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Solid Waste Fund handles all refuse, recycling and street sweeping services. It is an enterprise fund that provides accounting for the services provided by the City's contracted hauler, Mid Valley Disposal. Salaries and benefits are spent on the utility billing administration needed to complete these activities.
Budget Highlights: The City's contract with the contracted hauler includes annual increases as determined by CPI. FY25 will see a rate increase as adopted as part of the Prop 218 process conducted in FY23. The fund will operate in the positive. 9%
91%
EXPENSES
Wages and Benefits
Maintenance and Operation
0%
77%
11%
11%
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Homeland Security $ 3,715 $ - $ - $ 2,578 $ 3,387 $ - 0.00% FEMA Grant $ - $ 42,826 $ - $ - $ - $ -
OES Grant $ 158,236 $ 443,016 $ 460,636 $ 25,000 $ 163,000 $ - 0.00% Ambulance Charges $ 4,871,498 $ 1,731,472 $ 1,981,124 $ 1,975,000 $ 1,828,307 $ 1,900,000 -3.80% Fire Med $ 20,180 $ 19,710 $ 23,785 $ 22,000 $ 24,395 $ 23,000 4.55% GEMT $ 176,085 $ - $ - $ - $ - $ -
IGT $ 1,463,085 $ 1,688,919 $ 1,880,071 $ 1,850,000 $ 2,175,744 $ 1,850,000 0.00% Miscellaneous $ 48,384 $ 95,433 $ 116,695 $ 47,500 $ 381,499 $ 45,000 -5.26% Hospital District Contribution $ 171,770 $ - $ 405,490 $ 405,000 $ 405,000 $ 405,000 Capital Contribution $ - $ - $ - $ - $ 26,065 $ 26,586
From Other Funds $ 236,692 $ 100,485 $ 730,101 $ 228,864 $ 228,864 $ 382,812 From General Fund $ 350,000 $ 350,000 $ 400,000 $ 475,000 $ 475,000 $ 475,000 0.00% TOTAL REVENUES $ 7,499,645 $ 4,471,862 $ 5,997,902 $ 5,030,942 $ 5,711,261 $ 5,107,398 1.52%
EXPENDITURES
Wages and Benefits $ 2,052,191 $ 1,977,767 $ 3,034,335 $ 2,884,291 $ 2,750,978 $ 2,949,501 2.26% Maintenance and Operation $ 5,349,085 $ 2,259,606 $ 2,309,053 $ 1,878,338 $ 2,224,973 $ 2,030,052 8.08% Debt Service $ 56,388 $ 52,372 $ 48,638 $ 48,638 $ 44,963 $ 40,788 -16.14% Capital Outlay $ (63,635) $ 25,392 $ 4,770 $ 180,000 $ 412,673 $ 208,000 15.56% Transfers Out $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 7,394,029 $ 4,315,137 $ 5,396,796 $ 4,991,267 $ 5,433,587 $ 5,228,340 4.75% Net Revenue/(Expenditures) $ 105,616 $ 156,725 $ 601,106 $ 39,676 $ 277,675 $ (120,942) -404.82% Changes in Fund Balance $ (937,251)
Net Increase/(Decrease) in Fund Balance $ 105,616 $ 156,725 $ (336,145) $ 39,676 $ 277,675 $ (120,942) -404.82% Beginning Fund Balance July 1 $ 157,715 $ 228,919 $ 318,334 $ (549,692) $ (549,692) $ (272,017) -50.51% Ending Fund Balance June 30 $ 263,331 $ 385,644 $ (17,811) $ (510,016) $ (272,017) $ (392,959) -22.95% Adjustment to Fund Balance $ (34,412) $ (67,310) $ (531,881) $ - $ - $ - Adjusted Ending Fund Balance $ 228,919 $ 318,334 $ (549,692) $ (510,016) $ (272,017) $ (392,959) -22.95% $1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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. 56%
39%
EXPENSE 1% 4%
Wages and Benefits
Maintenance and
Operation
Debt Service
Capital Outlay
41%
1%
40%
8%
REVENUE 10%
AMBULANCE CHARGES
FIRE MED
IGT
FROM OTHER FUNDS
FROM GENERAL FUND
Senior
Pool Center Total
Actual Fund Balance, June 30, 2025 (196,064) (313,007) (509,071) Estimated Beginning Fund Balance, June 30, 2026 (187,849) (303,315) (491,164) Revenues:
Charges for Service 56,000 55,000 111,000
JPA Reimbursements 105,000 - 105,000
Contributions - 20,000 20,000
CARES ACT COVID - - -
Grants - 25,000 25,000
Transfers In From Other Funds 140,000 140,000 280,000
Total Revenues $ 301,000 $ 240,000 $ 541,000
Expenses: Wages and Benefits 104,737 146,931 251,668
Office Supplies 400 - 400
Department Tools and Supplies 50,000 60,000 110,000
Concession Stand Supplies 6,000 - 6,000
Utilities/Communications 38,000 17,500 55,500
Equipment Maintenance 8,000 - 8,000
Kitchen Remodel - -
Professional Services 48,000 3,000 51,000
Insurance 8,794 8,337 17,131
Capital Outlay 60,000 - 60,000
Total Expenses 323,931 235,768 559,699
Projected Net Result (22,931) 4,232 (18,699)
Projected Ending Fund Balance, June 30, 2027 $ (210,780) $ (299,083) $ (509,863)
CITY OF KINGSBURG
Summary of Recreation Funds
2026-27 Fiscal Year Budget
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-0000-433-0201 PUBLIC SWIMMING $ 5,769 $ 5,469 $ 5,752 $ 6,000 $ 8,327 $ 7,500 25.00% 021-0000-433-0202 RED CROSS LESSONS $ 23,165 $ 27,853 $ 29,500 $ 25,000 $ 27,600 $ 25,000 0.00% 021-0000-433-0203 LAP SWIMMING $ 4,909 $ 4,656 $ 3,453 $ 2,500 $ 2,500 $ 2,500 0.00% 021-0000-433-0204 GROUP RENTALS $ 9,780 $ 14,660 $ 6,990 $ 15,000 $ 7,460 $ 10,000 -33.33% 021-0000-433-0206 CONCESSION STAND SALES $ 9,010 $ 6,868 $ 7,379 $ 6,500 $ 6,000 $ 6,000 -7.69% 021-0000-433-0207 AQUA AEROBICS $ 3,401 $ 5,523 $ 6,422 $ 4,000 $ 6,012 $ 5,000 25.00% 021-0000-463-0201 POOL REIMB $ 94,752 $ 45,513 $ 123,503 $ 105,000 $ 84,000 $ 105,000 0.00% Sub-Total $ 150,785 $ 110,541 $ 182,998 $ 164,000 $ 141,899 $ 161,000 -1.83% 021-0000-471-0110 FROM GENERAL FUND $ 120,000 $ 148,000 $ 148,000 $ 140,000 $ 140,000 $ 140,000 0.00% TOTAL, POOL $ 270,785 $ 258,541 $ 330,998 $ 304,000 $ 281,899 $ 301,000 -0.99%
SENIOR CENTER
022-0000-422-0404 SENIOR NUTRITION $ 37,436 $ 24,737 $ 70,244 $ 55,000 $ 55,000 $ 55,000 0.00% 022-0000-461-0101 LUNCH CONTRIBUTIONS $ 5,748 $ 8,861 $ 15,869 $ 18,000 $ 24,000 $ 20,000 11.11% 022-0000-461-0105 SENIOR CENTER DONATIONS $ - $ - $ - $ 20,000 $ 20,300 $ 25,000 25.00% Sub-Total $ 43,184 $ 33,598 $ 86,113 $ 93,000 $ 99,300 $ 100,000 7.53% 022-0000-462-0110 SJVAP Public Benefit Grant $ 1,785 $ - $ - $ - $ - $ - 022-0000-462-0130 KITCHEN REMODEL GRANT $ - $ - $ 145,982 $ - $ - $ - 022-0000-471-0110 FROM GENERAL FUND $ 65,000 $ 100,000 $ 100,000 $ 140,000 $ 140,000 $ 140,000 0.00% TOTAL, SENIOR CENTER $ 109,969 $ 133,598 $ 332,095 $ 233,000 $ 239,300 $ 240,000 3.00% TOTAL, RECREATION FUNDS $ 380,754 $ 392,140 $ 663,092 $ 537,000 $ 521,199 $ 541,000 0.74% Revenues $ 380,754 $ 392,140 $ 663,092 $ 537,000 $ 521,199 $ 541,000 0.74% Expenses $ 485,399 $ 539,553 $ 730,180 $ 532,918 $ 503,291 $ 559,699 5.03% $ (104,645) $ (147,413) $ (67,087) $ 4,082 $ 17,908 $ (18,699)
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change POOL
021-9100-529-5108 LIFEGUARDS $ 91,163 $ 71,348 $ 88,564 $ 82,525 $ 82,770 $ 85,857 4.04% 021-9100-529-5111 AQUA AEROBICS $ 2,376 $ 6,888 $ 6,821 $ 5,273 $ 4,908 $ 5,350 1.46% 021-9100-529-5121 FICA $ 7,156 $ 5,981 $ 7,297 $ 6,717 $ 6,707 $ 6,978 3.89% 021-9100-529-5127 WORKERS COMP $ 6,592 $ 5,897 $ 6,408 $ 7,559 $ 7,559 $ 6,531 -13.60% 021-9100-529-5131 EAP $ 20 $ 22 $ 19 $ 21 $ 21 $ 21 0.00% TOTAL WAGES & BENEFITS $ 107,307 $ 90,136 $ 109,109 $ 102,095 $ 101,965 $ 104,737 2.59% 021-9100-529-5201 OFFICE SUPPLIES/POSTAGE $ 642 $ 77 $ 230 $ 400 $ 400 $ 400 0.00% 021-9100-529-5210 DEPT TOOLS & SUPPLIES $ 37,992 $ 58,233 $ 59,797 $ 55,000 $ 41,000 $ 50,000 -9.09% 021-9100-529-5213 CONCESSION STAND SUPPLIES $ 8,088 $ 5,539 $ 6,204 $ 6,000 $ 6,000 $ 6,000 0.00% 021-9100-529-5216 COMMUNICATIONS $ 1,161 $ 825 $ 2,995 $ 3,000 $ 3,000 $ 3,000 0.00% 021-9100-529-5218 UTILITIES $ 48,359 $ 34,862 $ 34,168 $ 35,000 $ 36,500 $ 35,000 0.00% 021-9100-529-5226 EQUIPMENT MAINTENANCE $ 16,261 $ 8,421 $ 7,554 $ 8,000 $ 8,000 $ 8,000 0.00% 021-9100-529-5261 LIABILITY INSURANCE $ 3,178 $ 3,481 $ 4,831 $ 6,094 $ 6,094 $ 6,378 4.66% 021-9100-529-5262 PROPERTY INSURANCE $ 1,111 $ 1,240 $ 1,617 $ 2,011 $ 2,011 $ 1,769 -12.03% 021-9100-529-5264 ERMA $ 783 $ 548 $ 469 $ 609 $ 609 $ 558 -8.37% 021-9100-529-5265 RISK MGT/RMA ADMIN FEES $ 5 $ 52 $ 86 $ 104 $ 104 $ 89 -14.42% 021-9100-529-5270 PROFESSIONAL SERVICES $ 45,403 $ 47,210 $ 47,632 $ 45,000 $ 46,000 $ 48,000 6.67% TOTAL MAINTENANCE & OPERATIONS $ 162,984 $ 160,489 $ 165,583 $ 161,218 $ 149,718 $ 159,194 -1.26% 021-9100-529-5701 CAPITAL OUTLAY-POOL IMPROVEMENTS $ 38,319 $ 4,178 $ 95,694 $ 37,000 $ 22,000 $ 60,000 62.16% TOTAL CAPITAL OUTLAY $ 38,319 $ 4,178 $ 95,694 $ 37,000 $ 22,000 $ 60,000 62.16% TOTAL, POOL $ 308,610 $ 254,803 $ 370,386 $ 300,313 $ 273,683 $ 323,931 7.86%
SENIOR CENTER - NUTRITION
022-7100-529-5104 PARTTIME $ 58,370 $ 55,833 $ 67,604 $ 80,483 $ 80,483 $ 82,053 1.95% 022-7100-529-5121 FICA $ 4,370 $ 4,271 $ 5,172 $ 6,157 $ 6,157 $ 6,277 1.95% 022-7100-529-5123 PERS $ 1,866 $ 1,800 $ 2,314 $ 2,200 $ 2,200 $ 2,200 0.00% 022-7100-529-5127 WORKERS COMP $ 3,076 $ 2,752 $ 2,991 $ 3,527 $ 3,527 $ 3,048 -13.58% 022-7100-529-5131 EAP $ 12 $ 6 $ 7 $ 7 $ 7 $ 12 71.43%
TOTAL WAGES & BENEFITS $ 67,694 $ 64,662 $ 78,087 $ 92,374 $ 92,374 $ 93,590 1.32% 022-7100-529-5210 DEPT TOOLS & SUPPLIES $ 6,768 $ 13,184 $ 40,938 $ 55,000 $ 55,000 $ 55,000 0.00% 022-7100-529-5261 LIABILITY INSURANCE $ 2,986 $ 1,023 $ 1,702 $ 2,146 $ 2,146 $ 3,716 73.16% 022-7100-529-5262 PROPERTY INSURANCE $ 661 $ 364 $ 570 $ 708 $ 708 $ 1,031 45.62% 022-7100-529-5264 ERMA $ 466 $ 161 $ 165 $ 214 $ 214 $ 325 51.87% 022-7100-529-5265 RISK MGT/RMA ADMIN FEES $ 3 $ 15 $ 30 $ 37 $ 37 $ 52 40.54% 022-7100-529-5266 UNEMPLOYMENT INS LIABLITY $ - $ 396 $ - $ - $ - $ - 0.00% 022-7100-529-5341 COVID-19 $ 24,713 $ - $ - $ - $ - $ - 0.00% TOTAL MAINTENANCE & OPERATIONS $ 35,597 $ 15,143 $ 43,405 $ 58,105 $ 58,105 $ 60,124 3.47% TOTAL, SENIOR CENTER - NUTRITION $ 103,291 $ 79,805 $ 121,492 $ 150,479 $ 150,479 $ 153,714 2.15%
SENIOR CENTER - OPERATIONS
022-7200-529-5101 SALARIES $ 29,792 $ 33,968 $ 34,630 $ 35,001 $ 35,001 $ 36,415 4.04% 022-7200-529-5121 FICA $ 2,222 $ 2,548 $ 2,577 $ 2,678 $ 2,678 $ 2,786 4.05% 022-7200-529-5122 PERS-UAL $ 2,690 $ 2,638 $ 3,613 $ 4,116 $ 4,116 $ 4,595 0.00% 022-7200-529-5123 PERS $ 2,141 $ 2,365 $ 2,647 $ 2,786 $ 2,786 $ 2,888 3.66% 022-7200-529-5125 MEDICAL $ 3,827 $ 5,493 $ 6,091 $ 5,486 $ 5,486 $ 5,552 1.20% 022-7200-529-5127 WORKERS COMP $ 1,099 $ 983 $ 1,068 $ 1,260 $ 1,260 $ 1,089 -13.57% 022-7200-529-5131 EAP $ 4 $ 4 $ 6 $ 7 $ 7 $ 7 0.00%
022-7200-529-5133 LIFE INSURANCE $ 9 $ 9 $ 10 $ 9 $ 9 $ 9 0.00% TOTAL WAGES & BENEFITS $ 41,784 $ 48,008 $ 50,641 $ 51,343 $ 51,343 $ 53,341 3.89% 022-7200-529-5210 DEPT TOOLS & SUPPLIES $ (263) $ 10,080 $ 2,071 $ 6,000 $ 3,237 $ 5,000 -16.67% 022-7200-529-5216 COMMUNICATIONS $ 9,092 $ 6,875 $ 10,869 $ 9,500 $ 9,500 $ 9,500 0.00% 022-7200-529-5218 UTILITIES $ 10,368 $ 6,701 $ 8,366 $ 9,500 $ 6,988 $ 8,000 -15.79% 022-7200-529-5261 LIABILITY INSURANCE $ 668 $ 735 $ 1,554 $ 1,939 $ 1,939 $ 2,004 3.35% 022-7200-529-5262 PROPERTY INSURANCE $ 234 $ 262 $ 520 $ 640 $ 640 $ 556 -13.13% 022-7200-529-5263 VEHICLE INSURANCE $ - $ - $ 356 $ 478 $ 478 $ 450 0.00% 022-7200-529-5264 ERMA $ 165 $ 116 $ 151 $ 194 $ 194 $ 175 -9.79% 022-7200-529-5265 RISK MGT/RMA ADMIN FEES $ 1 $ 11 $ 28 $ 33 $ 33 $ 28 -15.15% 022-7200-529-5270 PROFESSIONAL SERVICES $ 2,473 $ 1,350 $ 1,640 $ 2,500 $ 2,600 $ 3,000 20.00% 022-7200-529-5701 SENIOR CENTER KITCHEN REMODEL $ 8,975 $ 130,806 $ 162,107 $ - $ 2,177 $ - TOTAL MAINTENANCE & OPERATIONS $ 31,714 $ 156,937 $ 187,661 $ 30,784 $ 27,786 $ 28,713 -6.73% TOTAL, SENIOR CENTER - OUTREACH $ 73,498 $ 204,945 $ 238,301 $ 82,127 $ 79,129 $ 82,054 -0.09% TOTAL SENIOR CENTER $ 176,789 $ 284,750 $ 359,793 $ 232,606 $ 229,608 $ 235,768 1.36% TOTAL WAGES & BENEFITS $ 216,785 $ 202,807 $ 237,837 $ 245,811 $ 245,682 $ 251,668 2.38% TOTAL MAINTENANCE & OPERATIONS $ 230,294 $ 332,568 $ 396,649 $ 250,107 $ 235,609 $ 248,031 -0.83% TOTAL DEBT SERVICE $ - $ - $ - $ - $ - $ -
TOTAL TRANFERS OUT $ - $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 38,319 $ 4,178 $ 95,694 $ 37,000 $ 22,000 $ 60,000 62.16%
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
CITY OF KINGSBURG
RECREATION FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
TOTAL, RECREATION FUND $ 485,399 $ 539,553 $ 730,180 $ 532,918 $ 503,291 $ 559,699 5.03% Revenues $ 380,754 $ 392,140 $ 663,092 $ 537,000 $ 521,199 $ 541,000 Expenses $ 485,399 $ 539,553 $ 730,180 $ 532,918 $ 503,291 $ 559,699 $ (104,645) $ (147,413) $ (67,087) $ 4,082 $ 17,908 $ (18,699) Crandell Swim Complex
Pool 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 %
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Public Swimming $ 5,769 $ 5,469 $ 5,752 $ 6,000 $ 8,327 $ 7,500 25.00% Red Cross Lessons $ 23,165 $ 27,853 $ 29,500 $ 25,000 $ 27,600 $ 25,000 0.00% Lap Swimming $ 4,909 $ 4,656 $ 3,453 $ 2,500 $ 2,500 $ 2,500 0.00% Group Rentals $ 9,780 $ 14,660 $ 6,990 $ 15,000 $ 7,460 $ 10,000 -33.33% Concession Stand Sales $ 9,010 $ 6,868 $ 7,379 $ 6,500 $ 6,000 $ 6,000 -7.69% Aqua Aerobics $ 3,401 $ 5,523 $ 6,422 $ 4,000 $ 6,012 $ 5,000 25.00% Miscelaneous-CARES Act $ - $ - $ - $ - $ - $ -
Pool Reimb $ 94,752 $ 45,513 $ 123,503 $ 105,000 $ 84,000 $ 105,000 0.00% Transfer In From General Fund $ 120,000 $ 148,000 $ 148,000 $ 140,000 $ 140,000 $ 140,000 0.00% TOTAL REVENUES $ 270,785 $ 258,541 $ 330,998 $ 304,000 $ 281,899 $ 301,000 -0.99%
EXPENDITURES
Wages and Benefits $ 107,307 $ 90,136 $ 109,109 $ 102,095 $ 101,965 $ 104,737 2.59% Maintenance and Operation $ 162,984 $ 160,489 $ 165,583 $ 161,218 $ 149,718 $ 159,194 -1.26% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ 38,319 $ 4,178 $ 95,694 $ 37,000 $ 22,000 $ 60,000 62.16% TOTAL EXPENDITURES $ 308,610 $ 254,803 $ 370,386 $ 300,313 $ 273,683 $ 323,931 7.86% Net Revenue/(Expenditures) $ (37,825) $ 3,738 $ (39,389) $ 3,687 $ 8,216 $ (22,931) -721.87% Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (37,825) $ 3,738 $ (39,389) $ 3,687 $ 8,216 $ (22,931) -721.87% Beginning Fund Balance July 1 $ (122,589) $ (160,413) $ (156,676) $ (196,064) $ (196,064) $ (187,849) -4.19% Ending Fund Balance June 30 $ (160,413) $ (156,676) $ (196,064) $ (192,377) $ (187,849) $ (210,780) 9.57% $-
$100,000
$200,000
$300,000
$400,000
2022-23 2023-24 2024-25 2025-26 2026-27
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%
3% 2%
2%
35%
47%
REVENUES
Public Swimming
Red Cross Lessons
Lap Swimming
Group Rentals
Concession Stand Sales
Aqua Aerobics
Pool Reimb
From General Fund
32%
49%
19%
EXPENSES
Wages and Benefits
Maintenance and Operation
Capital Outlay
Senior Center
Senior Center 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Senior Nutrition $ 37,436 $ 24,737 $ 70,244 $ 55,000 $ 55,000 $ 55,000 Lunch Contributions $ 5,748 $ 8,861 $ 15,869 $ 18,000 $ 24,000 $ 20,000 Senior Center Donations $ 20,000 $ 20,300 $ 25,000
SJVAP Public Benefit Grant $ 1,785 $ - $ - $ - $ - $ -
Kitchen Remodel Grant $ 145,982 $ - $ - $ -
Cares Act -Covid 19 $ - $ - $ - $ - $ - $ -
Transfer from General Fund $ 65,000 $ 100,000 $ 100,000 $ 140,000 $ 140,000 $ 140,000 0.00% TOTAL REVENUES $ 109,969 $ 133,598 $ 332,095 $ 233,000 $ 239,300 $ 240,000 3.00%
EXPENDITURES
Wages and Benefits $ 109,478 $ 112,671 $ 128,728 $ 143,717 $ 143,717 $ 146,931 2.24% Maintenance and Operation $ 67,310 $ 172,079 $ 231,065 $ 88,889 $ 85,891 $ 88,837 -0.06% Debt Service $ - $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 176,789 $ 284,750 $ 359,793 $ 232,606 $ 229,608 $ 235,768 1.36% Net Revenue/(Expenditures) $ (66,820) $ (151,152) $ (27,699) $ 394 $ 9,692 $ 4,232 972.82% Changes in Fund Balance $ (2) $ (2) $ 68,480
Net Increase/(Decrease) in Fund Bal $ (66,822) $ (151,154) $ 40,781 $ 394 $ 9,692 $ 4,232 972.82% Beginning Fund Balance July 1 $ (135,813) $ (202,635) $ (353,788) $ (313,007) $ (313,007) $ (303,315) -3.10% Ending Fund Balance June 30 $ (202,635) $ (353,788) $ (313,007) $ (312,613) $ (303,315) $ (299,083) -4.33% $-
$100,000
$200,000
$300,000
$400,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Kingsburg Senior Center offers recreational, social, educational and nutritional programs to seniors 55 and older. Costs identified in this budget include staff salaries and benefits and direct costs for Nutrition and Outreach Programs.
The City receives Federal Grants to supplement the funding for these services.
Budget Highlights: There is a an increase in the Federal subsidy provided for annual lunches. Most of that is being offset by raises in wages (due to minimum wage changes) for support staff. 62%
38%
EXPENSES
Wages and Benefits
Maintenance and
Operation
26%
9% 65%
REVENUES
Senior Nutrition
Lunch Contributions
Transfer from General Fund
Estimated Projected
Beginning
Fund Balance Grant Transfers Total Capital Transfers Total Net Ending Fund
Balance
6/30/2026 Funds/Int In Revenue Projects Out Expenses Result 6/30/2027
FEDERAL PROJECTS
030 CDBG-20th Street Project (9,466) - - - - - - - (9,466)
CMAQ/RSTP
054 18th/Kern Lighted Crosswalk - - - - - - - - -
056 Madsen Avenue Reconst Sierra to Stroud (21,769) - - - - - - - (21,769) 057 Madsen Ave Bike Path Stroud to Kamm - - - - - - - - - 058 Bethel/Sierra Roundabout 2,006 - - - - - - - 2,006
059 Mehlert Ave Reconstruction 160,642 - - - - - - - 160,642 060 12th Ave Sidewalks-Stroud-Aslan - - - - - - - - -
-
061 18th Ave Sidewalks-Stroud-Klepper - - - - - - - - - 062 18th Ave Sidewalks-Sierra-Stroud - - - - - - - - -
063 18th Ave Reconstruction - 308,970 - 308,970 308,970 - 308,970 - - 066 Electric Vehicle Charging Stations - 239,200 - 239,200 239,200 - 239,200 - - 067 Various RRFB Enhancements - 132,000 - 132,000 132,000 - 132,000 - - 068 18th-19th-20th Alley Improvements - 81,060 - 81,060 81,060 - 81,060 -
GRANTS
031 Park Improvement Grants (14,405) - - - - - - - (14,405) 032 Transient Orientated Development Grant (71,239) - - - - - - - (71,239) -
034 SLESF COPS 118,737 247,000 - 247,000 - 247,000 247,000 - 118,737 -
108 ACT TASK FORCE Grant 4,424 220,266 - 220,266 - - 220,266 0 4,424 110 KJUHSD SRO (66,694) 174,951 15,000 189,951 - - 174,951 15,000 (51,694) 111 ELEMENTARY SRO (41,989) 194,549 15,000 209,549 - - 194,549 15,000 (26,989) 60,249 1,597,996 30,000 1,627,996 761,230 247,000 1,597,996 30,000 90,249 City of Kingsburg
Summary of Grants and Federal Projects Funds
2026-2027 Fiscal Year Budget
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 $ 7,975 $ 7,975 $ - $ - $ - $ - 030-0000-423-0598 MARIPOSA STREET $ - $ - $ 299,896 $ - $ - $ - TOTAL $ 7,975 $ 81,409 $ 299,896 $ - $ - $ -
PARK IMPROVEMENTS
031-0000-423-0310 HOUSING RELATED PK GRANT $ - $ - $ - $ - $ - $ - 031-0000-423-0320 OTHER REVENUE-PROP 68 ATHWAL $ - $ 235,826 $ 185,526 $ - $ - $ - 031-0000-423-0330 OTHER REVENUE-PROP 68 DOG $ - $ - $ 1,113,655 $ - $ - $ - 031-0000-451-0101 PROP 68 GRANT-ATHWAL PARK RES $ - $ (185,526) $ - $ - $ - $ - 031-0000-451-0102 PROP 68 GRANT-DOG PARK $ - $ - $ - $ - $ - $ - TOTAL $ - $ 50,300 $ 1,299,181 $ - $ - $ -
FRONTAGE ROAD
047-0000-423-0607 FRONTAGE ROAD $ - $ - $ 37,028 $ - $ - $ - TOTAL $ - $ - $ 37,028 $ - $ - $ -
HERITAGE CLEAN CA GRANT
048-0000-423-0607 HERITAGE CLEAN CA GRANT $ - $ - $ 168,975 TOTAL $ - $ - $ 168,975 $ - $ - $ -
10TH AVENUE RECONSTRUCT
053-0000-423-0607 CML GRANTS $ - $ - $ - $ - $ - $ -
053-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
18TH/KERN LIGHTED CROSSWALK
054-0000-423-0607 CML GRANTS $ 29,098 $ 243,748 $ - $ - $ - $ - 054-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 29,098 $ 243,748 $ - $ - $ - $ -
MADSEN AVE RECONST SIERRA TO STROUD
056-0000-423-0607 CML GRANTS $ 74,860 $ 697,713 $ 18,200 $ - $ - $ - 056-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 74,860 $ 697,713 $ 18,200 $ - $ - $ -
MADSEN AVE BIKE PATH-STROUD TO KAMM
057-0000-423-0607 CML GRANTS $ 82,759 $ - $ - $ - $ - $ - 057-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 82,759 $ - $ - $ - $ - $ -
BETHEL/SIERRA ROUNDABOUT
058-0000-423-0607 CMAQ GRANTS $ 1,243,677 $ - $ - $ - $ - $ - 058-0000-462-0100 MISCELLANEOUS $ - $ - $ 0
058-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 1,243,677 $ - $ 0 $ - $ - $ -
MEHLERT AVE RECONSTRUCTION
059-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ 259,000 $ 451,764 $ - 059-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 259,000 $ 451,764 $ -
12TH AVE SIDEWALKS-STROUD-ASLAN
060-0000-423-0607 CMAQ GRANTS $ 2,250 $ 40,347 $ - $ - $ - $ - 060-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 2,250 $ 40,347 $ - $ - $ - $ -
18TH AVE SIDEWALKS-STROUD-KLEPPER
061-0000-423-0607 CMAQ GRANTS $ 2,921 $ 121,374 $ 14,290 $ - $ - $ - 061-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 2,921 $ 121,374 $ 14,290 $ - $ - $ -
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 $ 32,755 $ 308,970 063-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 32,755 $ 32,755 $ 308,970 0.00%
20TH/21ST ALLEY IMPROVEMENTS
064-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ 279,000 $ 279,000 $ - 064-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ -
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 2026/27
TOTAL $ - $ - $ - $ 279,000 $ 279,000 $ - 0.00%
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 2026/27
20TH/21ST ALLEY IMPROVEMENTS
065-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ 136,000 $ 136,000 $ - 065-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 136,000 $ 136,000 $ - 0.00%
ELECTRIC VEHICLE CHARGING STATIONS
066-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ 24,800 $ 24,800 $ 239,200 066-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 24,800 $ 24,800 $ 239,200 0.00%
VARIOUS RRFB ENHANCEMENTS
067-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ 13,600 $ 13,600 $ 132,000 067-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 13,600 $ 13,600 $ 132,000 0.00%
18TH-19TH-20TH ALLEY IMPROVEMENTS
068-0000-423-0607 CMAQ GRANTS $ - $ - $ - $ - $ - $ 81,060 068-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ 13,600 $ - $ 81,060 0.00%
TRANSIENT ORIENTED DEVELOPMENT
032-0000-421-0106 TOD GRANT $ 7,130 $ 11,871 $ 377,165 $ - $ - $ - 032-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 7,130 $ 11,871 $ 377,165 $ - $ - $ -
COPS SLESF
034-0000-421-0106 COPS SLESF GRANT $ 251,430 $ 100,000 $ 194,663 $ 175,000 $ 245,858 $ 246,000 40.57% 034-0000-451-0101 INTEREST $ 3,109 $ 4,179 $ 5,938 $ 3,000 $ 2,278 $ 1,000 -66.67% TOTAL $ 254,539 $ 104,179 $ 200,601 $ 178,000 $ 248,136 $ 247,000 38.76%
LINNAEA VILLAS PUBLIC PROJECT
035-0000-421-0106 LINNAEA VILLAS PUBLIC PROJECT $ 210,813 $ - $ 194,663 $ - $ - $ - 035-0000-471-0101 FROM OTHER FUNDS $ - $ - $ - $ - $ - $ - TOTAL $ 210,813 $ - $ 194,663 $ - $ - $ -
ARPA FUND
036-0000-421-0106 ARPA FUNDS $ - $ - $ - $ - $ - $ -
036-0000-451-0101 INTEREST $ 69,623 $ 87,575 $ 71,193 $ - $ - $ - TOTAL $ 69,623 $ 87,575 $ 71,193 $ - $ - $ -
ABANDONED VEHICLE
107-0000-451-0101 INTEREST $ - $ 804 $ 719 $ - $ - $ -
TOTAL $ - $ 804 $ 719 $ - $ - $ -
ACT TASK FORCE
108-0000-463-0119 ACT TASK FORCE GRANT $ 206,323 $ 168,948 $ 177,975 $ 204,785 $ 204,785 $ 220,266 7.56% 108-0000-451-0101 INTEREST $ 479 $ 421 $ 187 $ - $ - $ - 108-0000-463-0100 MISCELLANEOUS $ 264 $ - $ - $ - $ - $ - TOTAL $ 207,066 $ 169,369 $ 178,162 $ 204,785 $ 204,785 $ 220,266
SCHOOL RESOURCE OFFICER
109-0000-463-0119 SRO GRANT $ 159,589 $ - $ - $ - $ - $ - 109-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
TOTAL $ 159,589 $ - $ - $ - $ - $ -
KJUHSD SRO
110-0000-463-0119 SRO GRANT $ - $ 161,783 $ 127,662 $ 155,153 $ 155,153 $ 174,951 110-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
110-0000-471-0110 FROM MEASURE E $ - $ - $ 25,500 $ 15,000 $ 15,000 $ 15,000 TOTAL $ - $ 161,783 $ 153,162 $ 170,153 $ 170,153 $ 189,951
ELEMENTARY SRO
111-0000-463-0119 SRO GRANT $ - $ 161,039 168,259 $ 176,361 $ 176,361 $ 194,549 111-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
111-0000-471-0110 FROM MEASURE E $ - $ - 25,500 $ 15,000 $ 15,000 $ 15,000 TOTAL $ - $ 161,039 $ 193,759 $ 191,361 $ 191,361 $ 209,549
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 $ 2,671,407 $ 2,184,828 $ 3,011,799 $ 973,299 $ 1,236,199 $ 1,597,996 80.95% TOTAL TRANSFERS IN $ - $ - $ - $ 30,000 $ - $ 30,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUAL 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 $ - $ - $ - $ - $ - $ - 030-9100-549-5734 MARIPOSA STREET $ - $ 73,433 $ 299,896 $ - $ - $ - CDBG TOTAL $ - $ 73,433 $ 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 $ 1,113,655 $ - $ - $ - PARK IMPROVEMENTS TOTAL $ 57,539 $ 290,342 $ 1,113,655 $ - $ - $ -
FRONTAGE ROAD
047-9100-549-5752 FRONTAGE ROAD $ - $ - $ 33,245 $ - $ - $ -
HERITAE CLEAN CA GRANT
048-9100-549-5740 HERITAGE CLEAN CA GRANT $ - $ - $ 241,700 $ - $ - $ - 10TH AVE RECONSTRUCTION
053-9100-549-5748 10TH & KERN INTERSECTION IMPROVEMENTS $ - $ - $ - $ - $ - $ - 10TH AVE RECONS TOTAL $ - $ - $ - $ - $ - $ -
18TH/KERN LIGHTED CROSSWALK
054-9100-549-5749 18TH/KERN LIGHTED CROSSWALK $ 29,098 $ 377,733 $ (260) $ - $ - $ -
BETHEL AVENUE IMPROVEMENTS
055-9100-549-5747 BETHEL AVENUE IMPROVEMENTS $ - $ - $ - $ - $ - $ -
MADSEN AVE RECON SIERRA-STROUD
056-9100-549-5746 MADSEN AVE RECONSTRUCT $ 74,860 $ 697,713 $ 18,200 $ - $ - $ -
MADSEN AV BIKE PATH STROUD-KAMM
057-9100-549-5749 MADSEN AVE BIKE PATH $ 26,946 $ - $ - $ - $ - $ -
BETHEL/SIERRA ROUNDABOUT
058-9100-549-5744 BETHEL/SIERRA ROUNDABOUT $ 1,242,210 $ - $ - $ - $ - $ -
MEHLERT AVE RECONSTRUCTION
059-9100-549-5750 MEHLERT AVE RECONSTRUCT $ - $ - $ - $ 259,000 $ 259,000 $ - 12TH AVE SIDEWALKS-STROUD-ASLAN
060-9100-549-5751 12TH AVE SIDEWALKS $ 2,250 $ 45,478 $ 3,982 $ - $ - $ - 18TH AVE SIDEWALKS-STROUD-KLEPPER
061-9100-549-5752 18TH AVE SIDEWALKS $ 40,204 $ 161,237 $ - $ - $ - $ - 18TH AVE SIDEWALKS-SIERRA-STROUD
062-9100-549-5752 18TH AVE SIDEWALKS $ - $ 531 $ - $ - $ - $ - 18TH AVE RECONSTRUCTION (Earl to Sierra St.)
063-9100-549-5753 18TH AVE RECONSTRUCTION $ - $ - $ - $ 32,755 $ 32,755 $ 308,970 20TH/21ST ALLEY IMPROVEMENTS
064-9100-549-5754 20TH/21ST ALLEY IMPROVEMENTS $ - $ - $ - $ 279,000 $ 304,149 $ - 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 $ - $ 239,200
VARIOUS RRFB ENHANCEMENTS
067-9100-549-5757 VARIOUS RRFB ENHANCEMENTS $ - $ - $ - $ 13,600 $ - $ 132,000 18TH-19TH-20TH ALLEY IMPROVEMENTS
068-9100-549-5754 VARIOUS RRFB ENHANCEMENTS $ - $ - $ - $ - $ - $ 81,060
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
GRANTS:
TRANSIENT ORIENTED DEVELOPMENT
032-9100-549-5270 TOD PROGRAM $ 7,130 $ 14,259 $ 446,015 $ - $ - $ -
SAN JOAQUIN VALLEY AIR GRANT
033-9100-549-5715 PUBLIC BENEFIT GRANT $ - $ - $ - $ - $ - $ -
COPS SLESF
034-9100-549-5505 TRANSFER TO OTHER FUNDS $ 330,162 $ 150,000 $ 155,000 $ 245,828 $ 245,828 $ 247,000 0.48%
LINNAEA VILLAS PROJECT
035-9100-549-5701 LINNAEA VILLAS PUBLIC IMPROV $ 129,878 $ - $ - $ - $ - $ -
ARPA FUND
036-9100-549-5341 ARPA $ 1,048,750 $ 163,760 $ 249,784 $ - $ - 036-9100-549-5505 TRANSFER TO OTHER FUNDS $ - $ - $ 1,669,168 ARPA FUND $ 1,048,750 $ 163,760 $ 1,918,952 $ - $ - $ -
ACT TASK FORCE
108-3400-549-5101 SALARIES $ 85,592 $ 79,855 $ 97,577 $ 90,254 $ 90,254 $ 101,756 12.74% 108-3400-549-5102 OVERTIME $ 5,206 $ 13,939 $ 21,864 $ 22,500 $ 22,500 $ 21,000 -6.67% 108-3400-549-5121 FICA $ 6,224 $ 7,059 $ 9,010 $ 8,626 $ 8,626 $ 7,159 -17.00% 108-3400-549-5122 PERS-UAL $ 11,125 $ 6,213 $ 9,330 $ 10,614 $ 10,614 $ 12,841 20.98% 108-3400-549-5123 PERS-PAYROLL $ 9,969 $ 9,967 $ 11,545 $ 12,093 $ 12,093 $ 13,623 12.65% 108-3400-549-5125 MEDICAL $ 15,068 $ 26,481 $ 23,188 $ 21,975 $ 21,975 $ 21,852 -0.56% 108-3400-549-5127 WORKERS COMP $ 7,811 $ 6,751 $ 7,595 $ 8,958 $ 8,958 $ 7,741 -13.59% 108-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ 1,000 $ 1,500 $ 1,500 $ 1,500 $ 1,500 0.00% 108-3400-549-5131 EAP $ 15 $ 14 $ 14 $ 16 $ 16 $ 16 0.00% 108-3400-549-5133 LIFE INSURANCE $ 35 $ 35 $ 36 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS $ 142,045 $ 151,314 $ 181,659 $ 176,572 $ 176,572 $ 187,524 6.20% 108-3400-549-5208 SAFETY EQUIP-WEAPONS $ 412 $ 1,573 $ 1,011 $ 2,200 $ 2,200 $ 2,450 11.36% 108-3400-549-5210 DEPT TOOLS $ 16 $ 203 $ 550 $ 625 $ 625 $ 625 0.00% 108-3400-549-5216 COMMUNICATIONS $ 1,057 $ 1,373 $ 2,855 $ 1,200 $ 2,700 $ 2,700 125.00% 108-3400-549-5222 VEHICLE MAINTENANCE $ 1,854 $ 1,082 $ 486 $ 3,500 $ 2,500 $ 3,500 0.00% 108-3400-549-5224 FUELS $ 3,104 $ 7,293 $ 10,648 $ 10,000 $ 10,000 $ 13,000 30.00% 108-3400-549-5261 LIABILITY INSURANCE $ 2,357 $ 2,156 $ 3,630 $ 4,683 $ 4,683 $ 4,834 3.22% 108-3400-549-5262 PROPERTY INSURANCE $ 824 $ 768 $ 1,215 $ 1,545 $ 1,545 $ 1,341 -13.20% 108-3400-549-5263 VEHICLE INSURANCE $ 1,022 $ 1,506 $ 1,423 $ 1,912 $ 1,912 $ 1,801 -5.81% 108-3400-549-5264 ERMA $ 581 $ 339 $ 352 $ 468 $ 468 $ 423 -9.62% 108-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 4 $ 32 $ 65 $ 80 $ 80 $ 68 -15.00% 108-3400-549-5296 TRAINING & EDUCATION $ 517 $ 1,517 $ 799 $ 2,000 $ 1,500 $ 2,000 0.00% MATERIAL & SERVICES $ 11,750 $ 17,842 $ 23,033 $ 28,213 $ 28,213 $ 32,742 16.05% 108-3400-549-5701 CAPITAL OUTLAY $ 66,608 $ 17,480 $ - $ - $ - $ - TOTAL, ACT TASK FORCE $ 220,403 $ 186,635 $ 204,693 $ 204,785 $ 204,785 $ 220,266 7.56%
SCHOOL RESOURCE OFFICER
109-3400-549-5101 SALARIES $ 69,942 $ (1,319) $ - $ - $ - $ - 109-3400-549-5102 OVERTIME $ 3,711 $ - $ - $ - $ - $ -
109-3400-549-5121 FICA $ 5,572 $ (97) $ - $ - $ - $ -
109-3400-549-5122 PERS-UAL $ 10,184 $ - $ - $ - $ - $ - 109-3400-549-5123 PERS-PAYROLL $ 6,847 $ (174) $ - $ - $ - $ - 109-3400-549-5125 MEDICAL $ 7,433 $ (89) $ - $ - $ - $ - 109-3400-549-5127 WORKERS COMP $ 7,811 $ - $ - $ - $ - $ - 109-3400-549-5129 UNIFORM ALLOWANCE $ 1,000 $ - $ - $ - $ - $ - 109-3400-549-5131 EAP $ 15 $ - $ - $ - $ - $ -
109-3400-549-5133 LIFE INSURANCE $ 32 $ (1) $ - $ - $ - $ - TOTAL WAGES & BENEFITS $ 112,548 $ (1,680) $ - $ - $ - $ - 109-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ - $ - $ - $ - $ - 109-3400-549-5210 DEPT TOOLS $ 168 $ - $ - $ - $ - $ -
109-3400-549-5216 COMMUNICATIONS $ 1,056 $ - $ - $ - $ - $ - 109-3400-549-5222 VEHICLE MAINTENANCE $ 20 $ - $ - $ - $ - $ - 109-3400-549-5224 FUELS $ 7,129 $ - $ - $ - $ - $ -
109-3400-549-5261 LIABILITY INSURANCE $ 2,304 $ - $ - $ - $ - $ - 109-3400-549-5262 PROPERTY INSURANCE $ 805 $ - $ - $ - $ - $ - 109-3400-549-5263 VEHICLE INSURANCE $ 1,022 $ - $ - $ - $ - $ - 109-3400-549-5264 ERMA $ 567 $ - $ - $ - $ - $ -
109-3400-549-5265 RISK MGT/RMA ADMIN FEES $ 4 $ - $ - $ - $ - $ - 109-3400-549-5296 TRAINING & EDUCATION $ 17 $ - $ - $ - $ - $ - MATERIAL & SERVICES $ 13,092 $ - $ - $ - $ - $ -
109-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ 125,640 $ (1,680) $ - $ - $ - $ -
KJUHSD SRO GRANT
110-3400-549-5101 SALARIES $ - $ 70,629 $ 85,962 $ 91,454 $ 91,454 $ 94,250 3.06% 110-3400-549-5102 OVERTIME $ - $ 5,041 $ 5,425 $ 11,000 $ 4,000 $ 11,000 0.00% 110-3400-549-5121 FICA $ - $ 5,672 $ 6,951 $ 7,838 $ 7,302 $ 7,210 -8.01% 110-3400-549-5122 PERS-UAL $ - $ 2,810 $ 9,125 $ 10,755 $ 10,755 $ 11,894 10.59% 110-3400-549-5123 PERS-PAYROLL $ - $ 8,808 $ 10,960 $ 12,093 $ 12,093 $ 12,412 2.64% 110-3400-549-5125 MEDICAL $ - $ 7,405 $ 7,643 $ 6,255 $ 6,255 $ 6,853 9.56% 110-3400-549-5127 WORKERS COMP $ - $ 6,751 $ 7,595 $ 8,958 $ 8,958 $ 7,741 -13.59% 110-3400-549-5129 UNIFORM ALLOWANCE $ - $ 1,000 $ 1,500 $ 1,500 $ 1,500 $ 1,500 0.00% 110-3400-549-5131 EAP $ - $ 14 $ 11 $ 14 $ 14 $ 13 -7.14% FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change FEDERAL PROJECTS:
CITY OF KINGSBURG
GRANTS & FEDERAL PROJECTS FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
110-3400-549-5133 LIFE INSURANCE $ - $ 35 $ 36 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS - 108,165 135,206 $ 149,903 $ 142,367 $ 152,909 2.01% 110-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ 870 $ 2,161 $ 2,200 $ 2,200 $ 2,450 11.36% 110-3400-549-5210 DEPT TOOLS $ - $ 142 $ 379 $ 625 $ 625 $ 625 0.00% 110-3400-549-5216 COMMUNICATIONS $ - $ 1,220 $ 1,319 $ 1,200 $ 1,200 $ 1,200 0.00% 110-3400-549-5222 VEHICLE MAINTENANCE $ - $ 290 $ 3,102 $ 3,500 $ 2,500 $ 3,500 0.00% 110-3400-549-5224 FUELS $ - $ 3,240 $ 2,640 $ 5,000 $ 5,000 $ 5,000 0.00% 110-3400-549-5261 LIABILITY INSURANCE $ - $ 2,235 $ 2,733 $ 4,018 $ 4,018 $ 3,964 -1.34% 110-3400-549-5262 PROPERTY INSURANCE $ - $ 796 $ 915 $ 1,325 $ 1,325 $ 1,100 -16.98% 110-3400-549-5263 VEHICLE INSURANCE $ - $ 1,506 $ 1,423 $ 1,912 $ 1,912 $ 1,801 -5.81% 110-3400-549-5264 ERMA $ - $ 352 $ 265 $ 401 $ 401 $ 347 -13.47% 110-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ 33 $ 49 $ 69 $ 69 $ 55 -20.29% 110-3400-549-5296 TRAINING & EDUCATION $ - $ 1,391 $ 270 $ - $ 2,000 $ 2,000 MATERIAL & SERVICES - $ 12,075 $ 15,256 $ 20,250 $ 21,250 $ 22,042 8.85% 110-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - $ 120,240 $ 150,462 $ 170,153 $ 163,617 $ 174,951 2.82%
ELEMENTARY SRO GRANT
111-3400-549-5101 SALARIES $ - $ 87,662 $ 94,523 $ 94,147 $ 94,147 $ 97,079 3.11% 111-3400-549-5102 OVERTIME $ - $ 18,788 $ 5,306 $ 11,000 $ 7,000 $ 11,000 0.00% 111-3400-549-5121 FICA $ - $ 7,909 $ 7,266 $ 8,044 $ 7,738 $ 7,427 -7.67% 111-3400-549-5122 PERS-UAL $ - $ 2,810 $ 10,442 $ 11,606 $ 11,606 $ 12,251 5.56% 111-3400-549-5123 PERS-PAYROLL $ - $ 10,693 $ 8,744 $ 12,474 $ 12,474 $ 13,018 4.36% 111-3400-549-5125 MEDICAL $ - $ 3,607 $ 13,135 $ 20,979 $ 20,979 $ 21,697 3.42% 111-3400-549-5127 WORKERS COMP $ - $ 6,751 $ 7,595 $ 8,958 $ 8,958 $ 7,741 -13.59% 111-3400-549-5129 UNIFORM ALLOWANCE $ - $ 1,000 $ 1,500 $ 1,500 $ 1,500 $ 1,500 0.00% 111-3400-549-5131 EAP $ - $ 14 $ 11 $ 14 $ 14 $ 15 7.14% 111-3400-549-5133 LIFE INSURANCE $ - $ 32 $ 36 $ 36 $ 36 $ 36 0.00% TOTAL WAGES & BENEFITS - 139,264 148,558 $ 168,758 $ 164,452 $ 171,764 1.78% 111-3400-549-5208 SAFETY EQUIP-WEAPONS $ - $ 1,200 $ 1,567 $ 2,200 $ 2,200 $ 2,450 11.36% 111-3400-549-5210 DEPT TOOLS $ - $ 334 $ 80 $ 625 $ 625 $ 625 0.00% 111-3400-549-5216 COMMUNICATIONS $ - $ 1,212 $ 1,319 $ 1,200 $ 1,200 $ 1,200 0.00% 111-3400-549-5222 VEHICLE MAINTENANCE $ - $ 377 $ 3,085 $ 3,500 $ 2,500 $ 3,500 0.00% 111-3400-549-5224 FUELS $ - $ 4,050 $ 3,204 $ 5,000 $ 5,000 $ 5,000 0.00% 111-3400-549-5261 LIABILITY INSURANCE $ - $ 2,235 $ 2,733 $ 4,261 $ 4,261 $ 4,503 5.68% 111-3400-549-5262 PROPERTY INSURANCE $ - $ 796 $ 915 $ 1,406 $ 1,406 $ 1,249 -11.17% 111-3400-549-5263 VEHICLE INSURANCE $ - $ 1,506 $ 1,423 $ 1,912 $ 1,912 $ 1,801 -5.81% 111-3400-549-5264 ERMA $ - $ 352 $ 265 $ 426 $ 426 $ 394 -7.51% 111-3400-549-5265 RISK MGT/RMA ADMIN FEES $ - $ 33 $ 49 $ 73 $ 73 $ 63 -13.70% 111-3400-549-5296 TRAINING & EDUCATION $ - $ 1,802 $ 1,928 $ 2,000 $ 2,000 $ 2,000 0.00% MATERIAL & SERVICES - $ 13,898 $ 16,568 $ 22,603 $ 21,603 $ 22,785 0.81% 111-3400-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL, SCHOOL RESOURCE OFFICER $ - $ 153,163 $ 165,126 $ 191,361 $ 186,055 $ 194,549 1.67%
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% TOTAL GRANTS & FEDERAL PROJECTS $ 3,860,291 $ 2,891,635 $ 4,750,666 $ 1,557,281 $ 1,396,189 $ 1,597,996 41.79% TOTAL TRANSFERS IN $ - $ - $ - $ - $ 211,753 $ -
TOTAL, GRANTS & FED PROCECTS FUNDS $ 3,860,291 $ 2,891,635 $ 4,750,666 $ 1,557,281 $ 1,607,941 $ 1,597,996 41.79% Revenues $ 2,671,407 $ 2,494,088 $ 3,000,271 $ 1,003,299 $ 1,266,199 $ 1,627,996 62.26%
COMMUNITY DEVELOPMENT BLOCK GRANT
Community Development Block Grant 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CDBG Revenue $ 7,975 $ 81,409 $ 299,896 $ - - $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ 7,975 $ 81,409 $ 299,896 $ - $ - $ -
EXPENDITURES
Capital Outlay $ - $ 73,433 $ 299,896 $ - $ - $ -
TOTAL EXPENDITURES $ - $ 73,433 $ 299,896 $ - $ - $ -
Net Revenue/(Expenditures) $ 7,975 $ 7,975 $ - $ - $ - $ - Changes in Fund Balance $ - $ - $ 18,995 $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 7,975 $ 7,975 $ 18,995 $ - $ - $ - Beginning Fund Balance, July 1 $ (44,411) $ (36,436) $ (28,461) $ (9,466) $ (9,466) $ (9,466) Ending Fund Balance, June 30 $ (36,436) $ (28,461) $ (9,466) $ (9,466) $ (9,466) $ (9,466) Description: The Community Development Block Grant Program provides funds from the U.S. Department of Housing and Urban Development on a pass-through from Fresno County for the purpose of benefiting low-moderate income persons.
Budget Highlights: Funding includes Mariposa St. road repairs. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
PARK IMPROVEMENT GRANTS
Park Improvements 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Prop 68 Grant- Dog Park $ - $ - $ 185,526 $ - $ - $ -
Prop 68 Grant-Athwal park restroom $ - $ (185,526) $ 1,113,655 $ - $ - $ - TOTAL REVENUES $ - $ (185,526) $ 1,299,181 $ - $ - $ -
EXPENDITURES
Capital Outlay $ 57,539 $ 290,342 $ 1,113,655 $ - $ - $ - TOTAL EXPENDITURES $ 57,539 $ 290,342 $ 1,113,655 $ - $ - $ - Net Revenue/(Expenditures) (57,539)$ $ (475,868) $ 185,526 $ - $ - $ - Changes in Fund Balance $ - $ - $ 333,476 $ - $ - $ -
Net Increase/(Decrease) in Fund Balance (57,539)$ $ (475,868) $ 519,002 $ - $ - $ - Beginning Fund Balance, July 1 $ - $ (57,539) $ (533,407) $ (14,405) $ (14,405) $ (14,405) Ending Fund Balance, June 30 (57,539)$ $ (533,407) $ (14,405) $ (14,405) $ (14,405) $ (14,405) Description: This fund is designated for our particpation in the State's Housing Related Park Grant program and the State| PROP 68 Park Grants.
Budget Highlights: FY25 revenues and expenditures will be used to improve the Laurel St. Dog Park. $(400,000)
$(200,000)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
COPS - SLESF
COPS - SLESF 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
COPS-SLESF Grant $ 251,430 $ 100,000 $ 194,663 $ 175,000 $ 245,858 $ 246,000 40.57% Interest $ 3,109 $ 4,179 $ 5,938 $ 3,000 $ 2,278 $ 1,000 TOTAL REVENUES $ 254,539 $ 104,179 $200,601 $ 178,000 $ 248,136 $ 247,000 38.76%
EXPENDITURES
Transfers to Other Funds $ 330,162 $ 150,000 $ 155,000 $ 245,828 $ 245,828 $ 247,000 0.48% TOTAL EXPENDITURES $ 330,162 $ 150,000 $155,000 $ 245,828 $ 245,828 $ 247,000 0.48% Net Revenue/(Expenditures) $ (75,623) $ (45,821) $ 45,601 $ (67,828) $ 2,308 $ - Changes in Fund Balance $ - $ 824
Net Increase/(Decrease) in Fund Balance $ (75,623) $ (44,997) $ 45,601 $ (67,828) $ 2,308 $ - Beginning Fund Balance, July 1 $ 191,448 $ 115,825 $ 70,828 $ 116,429 $ 116,429 $ 118,737 Ending Fund Balance, June 30 $ 115,825 $ 70,828 $ 116,429 $ 48,601 $ 118,737 $ 118,737 0.00% $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2022-23 2023-24 2024-25 2025-26 2026-27
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.
ACT TASK FORCE GRANT
ACT TASK FORCE FUND 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Act Task Force Grant $ 206,323 $ 168,948 $ 177,975 $ 204,785 $ 204,785 $ 220,266 Interest $ 743 $ 421 $ 187 $ - $ - $ -
TOTAL REVENUES $ 207,066 $ 169,369 $ 178,162 $ 204,785 $ 204,785 $ 220,266
EXPENDITURES
Wages and Benefits $ 142,045 $ 151,314 $ 181,659 $ 176,572 $ 176,572 $ 187,524 Maintenance and Operation $ 11,750 $ 17,842 $ 23,033 $ 28,213 $ 28,213 $ 32,742 Capital Outlay $ 66,608 $ 17,480 $ - $ - $ - $ -
TOTAL EXPENDITURES $ 220,403 $ 186,635 $ 204,693 $ 204,785 $ 204,785 $ 220,266 Net Revenue/(Expenditures) $ (13,337) $ (17,266) $ (26,531) $ 0 $ 0 $ 0 Changes in Fund Balance $ 9,624 $ (1) $ (2,110)
Net Increase/(Decrease) in Fund Balance $ (3,713) $ (17,267) $ (28,641) $ 0 $ 0 $ 0 Beginning Fund Balance, July 1 $ 54,045 $ 50,332 $ 33,065 $ 4,424 $ 4,424 $ 4,424 Ending Fund Balance, June 30 $ 50,332 $ 33,065 $ 4,424 $ 4,424 $ 4,424 $ 4,424 $-
$50,000
$100,000
$150,000
$200,000
$250,000
2022-23 2023-24 2024-25 2025-26 2026-27
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.
SCHOOL RESOURCE OFFICER GRANT
SCHOOL RESOURCE OFFICER 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ - $ 161,783 $ 127,662 $ 155,153 $ 155,153 $ 174,951 Interest $ - $ - $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ 25,500 $ 15,000 $ 15,000 $ 15,000 TOTAL REVENUES $ - $ 161,783 $ 153,162 $ 170,153 $ 170,153 $ 189,951
EXPENDITURES
Wages and Benefits $ - $ 108,165 $ 135,206 $ 149,903 $ 142,367 $ 152,909 Maintenance and Operation $ - $ 12,075 $ 15,256 $ 20,250 $ 21,250 $ 22,042 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ 120,240 $ 150,462 $ 170,153 $ 163,617 $ 174,951 Net Revenue/(Expenditures) $ - $ 41,543 $ 2,700 $ 0 $ 6,536 $ 15,000 Changes in Fund Balance $ (83,102)
Net Increase/(Decrease) in Fund Balance $ - $ 41,543 $ 2,700 $ 0 $ 6,536 $ 15,000 Beginning Fund Balance, July 1 $ - $ (34,371) $ (75,930) $ (73,230) $ (73,229) $ (66,694) Ending Fund Balance, June 30 $ - $ 7,172 $ (73,230) $ (73,229) $ (66,694) $ (51,694) $-
$50,000
$100,000
$150,000
$200,000
2022-23 2023-24 2024-25 2025-26 2026-27
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 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
School Resource Officer $ - $ 161,039 $ 168,259 $ 176,361 $ 176,361 $ 194,549 Interest $ - $ - $ - $ - $ - $ -
Transfer from Measure E $ - $ - $ 25,500 $ 15,000 $ 15,000 $ 15,000 TOTAL REVENUES $ - $ 161,039 $ 193,759 $ 191,361 $ 191,361 $ 209,549
EXPENDITURES
Wages and Benefits $ - $ 139,264 $ 148,558 $ 168,758 $ 164,452 $ 171,764 Maintenance and Operation $ - $ 13,898 $ 16,568 $ 22,603 $ 21,603 $ 22,785 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ 153,163 $ 165,126 $ 191,361 $ 186,055 $ 194,549 Net Revenue/(Expenditures) $ - $ 7,877 $ 28,633 $ 0 $ 5,306 $ 15,000 Changes in Fund Balance $ (83,805)
Net Increase/(Decrease) in Fund Balance $ - $ 7,877 $ 28,633 $ 0 $ 5,306 $ 15,000 Beginning Fund Balance, July 1 $ - $ - $ (75,928) $ (47,295) $ (47,295) $ (41,989) Ending Fund Balance, June 30 $ - $ 7,877 $ (47,295) $ (47,295) $ (41,989) $ (26,989) $-
$50,000
$100,000
$150,000
$200,000
$250,000
2022-23 2023-24 2024-25 2025-26 2026-27
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 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED
REVENUE
CMAQ Grants $ - $ - $ - $ - $ - $ -
From Other Funds $ 74,860 $ 697,713 $ 18,200 $ - $ - $ - TOTAL REVENUES $ 74,860 $ 697,713 $ 18,200 $ - $ - $ -
EXPENDITURES
Madsen Ave Reconstruct $ 74,860 $ 697,713 $ 18,200 $ - $ - $ - TOTAL EXPENDITURES $ 74,860 $ 697,713 $ 18,200 $ - $ - $ - Net Revenue/(Expenditures) $ - $ - $ - $ - $ - $ -
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ - $ - $ - $ - $ - $ - Beginning Fund Balance, July 1 $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (21,769) Ending Fund Balance, June 30 $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (21,769) $ (21,769) Description: This fund is for the Federal Grant which is to be used on the Madsen Ave Bike Path-Stroud to Kamm.
Budget Highlights: The City was able to secure an air quality grant to extend a pedestrian pathway along Madsen Ave. from Stroud, extending north to Kamm.
Expenses
Madsen Ave Reconstruct
0%
Revenues 0%
CMAQ Grants
From Other Funds
$-
$0
$0
$1
$1
$1
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
%
Change
BETHEL / SIERRA ROUNDABOUT
Bethel / Sierra Roundabout 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
HSIP Grant $ 1,243,677 $ - $ - $ - $ - $ -
TOTAL REVENUES $ 1,243,677 $ - $ - $ - $ - $ -
EXPENDITURES
Bethel/Sierra Roundabout $ 1,242,210 $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 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 $ 539 $ 2,006 $ 2,006 $ 2,006 $ 2,006 $ 2,006 Ending Fund Balance, June 30 $ 2,006 $ 2,006 $ 2,006 $ 2,006 $ 2,006 $ 2,006 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
2022-23 2023-24 2024-25 2025-26 2026-27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0% Expenses
Bethel/Sierra
Roundabout
0% Revenues
HSIP Grant
MEHLERT AVE RECONSTRUCTION
Mehlert Ave Reconstruction 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
CMAQ Grants $ - $ - $ 0 $ 259,000 $ 451,764 $ -
From Other Funds $ - $ - $ - $ - $ - $ -
TOTAL REVENUES $ - $ - $ 0 $ 259,000 $ 451,764 $ -
EXPENDITURES
Mehlert Ave Reconstruction $ - $ - $ - $ 259,000 $ 259,000 $ - TOTAL EXPENDITURES $ - $ - $ - $ 259,000 $ 259,000 $ -
Net Revenue/(Expenditures) $ - $ - $ 0 $ - $ 192,764 $ - Changes in Fund Balance $ (2,726)
Net Increase/(Decrease) in Fund Balance $ - $ - $ (2,726) $ - $ 192,764 $ - Beginning Fund Balance, July 1 $ (29,396) $ (29,396) $ (29,396) $ (32,122) $ (32,122) $ 160,642 Ending Fund Balance, June 30 $ (29,396) $ (29,396) $ (32,122) $ (32,122) $ 160,642 $ 160,642 Description: This fund is for the Federal Grant which is to be used on Mehlert Ave Reconstruction.
Budget Highlights: None.
$-
$100,000
$200,000
$300,000
$400,000
$500,000
2022-23 2023-24 2024-25 2025-26 2026-27
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 $7,429,923. 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 $150,000 to $180,000 are due annually through fiscal year 2034. At June 30, 2026 bonds outstanding amount to $1,300,000.
Annual debt service requirements to maturity for Kingsburg Joint Powers Authority 2015 Lease Revenue Refunding Bonds, Fire Department Facilities Refunding Project at June 30, 2026 are as follows:
Fiscal Year Ending Principal Interest Total
2027 150,000 40,788 190,788
2028-2030 460,000 94,731 554,731
2031-2034 690,000 49,175 739,175
$1,300,000 $184,694 $ 1 ,484,694
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, 2026, the loan outstanding amounts to $1,226,098.
Annual debt service requirements for the CIEDB Water Loan at June 30, 2026 are as follows:
Fiscal Year Ending Principal Interest Total
2027 120,788 34,738 155,526
2028-2031 520,235 101,316 621,551
2032-2035 585,075 35,510 620,585
$1,226,098 $171,564 $1,397,662
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, 2026 are as follows:
Fiscal Year Ending Principal Interest Total
2027 119,000 149,373 268,373
2028-2031 537,000 387,686 924,686
2032-2043 2,505,000 849,508 3,354,508
$3,161,000 $1,386,567 $4,547,567
Actual Fund Balance,
June 30, 2025 1,338,646 1,338,646
Estimated Beg. Fund Bal., -
June 30, 2026 1,151,153 1,151,153
Revenues:
Special Assessments - -
Interest - -
Total Revenue - -
Expenses:
Fiscal Agent Fees 2,530 2,530
Principle Retirement 150,000 150,000
Interest Expense 40,788 40,788
Total Expenses 193,318 193,318
Net Result (193,318) (193,318)
Projected Fund Balance,
June 30, 2027 $ 957,836 $ 957,836
CITY OF KINGSBURG
Summary of Finance Authority Funds
2026/27 Fiscal Year Budget
Finance
Authority Total
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
FINANCE AUTHORITY
750-0000-451-0101 INTEREST $ 56,394 $ 52,413 $ 48,638 $ - $ - $ - TOTAL $ 56,394 $ 52,413 $ 48,638 $ - $ - $ -
SPECIAL ASSESS DIST 1991-1
754-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
754-0000-491-0201 ASSESSMENTS RECEIVED $ - $ - $ - $ - $ - $ - 754-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SPECIAL ASSESS 91-1 SUPP
755-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
755-0000-491-0201 ASSESSMENTS RECEIVED $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SPECIAL ASSESS 92-1
756-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
756-0000-491-0201 ASSESSMENTS RECEIVED $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SPECIAL ASSESS 92-2 AGENCY
757-0000-451-0101 INTEREST $ - $ - $ - $ - $ - $ -
757-0000-491-0201 ASSESSMENTS RECEIVED $ - $ - $ - $ - $ - $ - 757-0000-495-0000 PREPAYMENT REV $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
TOTAL INTEREST $ 56,394 $ 52,413 $ 48,638 $ - $ - $ -
TOTAL ASSESSMENTS $ - $ - $ - $ - $ - $ -
TOTAL PREPAYMENTS $ - $ - $ - $ - $ - $ -
TOTAL FINANCE AUTHORITY $ 56,394 $ 52,413 $ 48,638 $ - $ - $ - Revenues $ 56,394 $ 52,413 $ 48,638 $ - $ - $ -
Expenses $ 191,723 189,723$ 190,948$ 187,273$ $ 187,493 $ 193,318 $ (135,329) $ (137,309) $ (142,310) $ (187,273) $ (187,493) $ (193,318)
CITY OF KINGSBURG
FINANCE AUTHORITY FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
KINGSBURG JOINT POWERS AUTHORITY
750-9100-519-5280 MISC BOND FEES $ 2,310 $ 2,310 $ 2,310 $ 2,310 $ 2,530 $ 2,530 750-9100-519-5474 BOND PRINCIPAL EXPENSE $ 130,000 $ 135,000 $ 140,000 140,000$ $ 140,000 $ 150,000 750-9100-519-5475 INTEREST EXPENSE $ 56,388 $ 52,413 $ 48,638 $ 44,963 $ 44,963 $ 40,788 TOTAL $ 188,698 $ 189,723 $ 190,948 187,273$ $ 187,493 $ 193,318 SPEC ASSESS 91-1 AGENCY
754-9100-519-5280 MISC BOND FEES $ - $ - $ - $ - $ - $ - 754-9100-519-5620 ASSESSMENT BOND PAYMENTS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SPEC ASSESS 91-1 SUPP AGEN
755-9100-519-5280 MISC BOND FEES $ - $ - $ - $ - $ - $ - 755-9100-519-5620 ASSESSMENT BOND PAYMENTS $ - $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $ - $ -
SPEC ASSESS 92-1 AGENCY
756-9100-519-5280 MISC BOND FEES $ - $ - $ - $ - $ - $ - 756-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 1,750 $ - $ - $ - $ - $ - TOTAL $ 1,750 $ - $ - $ - $ - $ -
SPEC ASSESS 92-2 AGENCY
757-9100-519-5280 MISC BOND FEES $ - $ - $ - $ - $ - $ - 757-9100-519-5620 ASSESSMENT BOND PAYMENTS $ 1,275 $ - $ - $ - $ - $ - TOTAL $ 1,275 $ - $ - $ - $ - $ -
TOTAL BOND FEES $ 2,310 $ 2,310 $ 2,310 $ 2,310 $ 2,530 $ 2,530 TOTAL INTEREST EXPENSE $ 56,388 $ 52,413 $ 48,638 $ 44,963 $ 44,963 $ 40,788 TOTAL CAPITAL OUTLAY $ - $ - $ - $ - $ - $ -
TOTAL KJPA BOND PRINCIPAL PAID $ 130,000 $ 135,000 $ 140,000 140,000$ $ 140,000 $ 150,000 TOAL ASSESSMENT BOND PMTS $ 3,025 $ - $ - $ - $ - $ -
TOTAL FINANCE AUTHORITY $ 191,723 $ 189,723 $ 190,948 187,273$ $ 187,493 $ 193,318 Revenues $ 56,394 $ 52,413 $ 48,638 $ - $ - $ -
Expenses $ 191,723 $ 189,723 $ 190,948 187,273$ $ 187,493 $ 193,318 $ (135,329) $ (137,309) $ (142,310) $ (187,273) $ (187,493) $ (193,318)
CITY OF KINGSBURG
FINANCE AUTHORITY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
FINANCE AUTHORITY
Finance Authority FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Assesment Received $ - $ - $ - $ - $ - $ -
Interest $ 56,394 $ 52,413 $ 48,638 $ - $ - $ -
TOTAL REVENUES $ 56,394 $ 52,413 $ 48,638 $ - $ - $ -
EXPENDITURES
Wages and Benefits $ - $ - $ - $ - $ - $ -
Maintenance and Operation $ - $ - $ - $ - $ - $ -
Debt Service $ 188,698 $ 189,723 $ 190,948 $ 187,273 $ 187,493 $ 193,318 Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 188,698 $ 189,723 $ 190,948 $ 187,273 $ 187,493 $ 193,318 0.00% Net Revenue/(Expenditures) $ (132,304) $ (137,309) $ (142,310) $ (187,273) $ (187,493) $ (193,318) Changes in Fund Balance $ - $ - $ (254,063) $ - $ - $ - Net Increase/(Decrease) in Fund Balance $ (132,304) $ (137,309) $ (142,310) $ (187,273) $ (187,493) $ (193,318) Beginning Fund Balance July 1 $ 2,004,631 $ 1,872,325 $ 1,480,954 $ 1,338,646 $1,338,646 $ 1,151,153 -14.01% Ending Fund Balance June 30 $ 1,872,327 $ 1,735,017 $ 1,338,646 $ 1,151,373 $1,151,153 $ 957,836 -16.81% 3475556
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Finance Authority budget contains all the interest payments due from 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.
100%
EXPENSES
Debt Service
0%
REVENUES
Interest
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change LANDSCAPE & LIGHT DIST 93-01
759-0000-491-0201 ASSESSMENTS RECEIVED $ 107,691 $ 111,540 $ 113,897 $ 116,841 $ 116,841 $ 119,142 TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 107,691 $ 111,540 $ 113,897 $ 116,841 $ 116,841 $ 119,142 1.97%
COMMUNITY FACILITIES DISTRICT
760-0000-491-0202 ASSESSMENTS RECEIVED $ - $ 50,150 $ - $ - $ - $ - 760-0000-491-0203 TRACT 6151 - Monarch $ - $ 47,536 $ 51,227 $ 52,358 $ 52,358 $ 54,453 4.00% 760-0000-491-0204 TRACT 5073 - Ghuman $ - $ - $ - $ - $ - $ - 760-0000-491-0205 TRACT 6122 - Kings Estates (1) $ 136,969 $ 43,879 $ 45,917 $ 49,034 $ 49,034 $ 50,996 4.00% 760-0000-491-0210 TRACT 6242 - Kings Estates (2) $ - $ 43,879 $ 45,917 $ 49,034 $ 49,034 $ 50,996 4.00% 760-0000-491-0211 TRACT 6167 - Kings Estates (3) $ - $ 21,940 $ 45,917 $ 50,696 $ 50,696 $ 52,724 4.00% 760-0000-491-0206 TRACT 6421 - Kings Estates (4) $ - $ - $ - $ 35,737 $ 35,737 $ 48,403 35.44% 760-0000-491-0207 TRACT 5610 $ - $ - $ - $ - $ - $ -
760-0000-491-0208 TRACT 16-002 - Tulare Co. $ 203,793 $ 331,467 $ 237,725 $ 248,201 $ 248,082 $ 258,129 4.00% 760-0000-491-0209 TRACT 6306 - Summerlyn $ - $ 25,596 $ 30,611 $ 28,703 $ 28,703 $ 29,852 4.00% TOTAL, COMMUNITY FACILITIES DISTRICT $ 340,762 $ 564,448 $ 457,314 $ 513,763 $ 513,645 $ 545,552 6.19% TOTAL ASSESSMENT DISTRICT REVENUE $ 448,453 $ 675,988 $ 571,211 $ 630,604 $ 630,486 $ 664,694 5.41% Revenues $ 448,453 $ 675,988 $ 571,211 $ 630,604 $ 630,486 $ 664,694 Expenses $ 483,954 $ 242,019 $ 466,745 $ 630,606 $ 599,138 $ 664,694 $ (35,501) $ 433,970 $ 104,467 $ (1) $ 31,347 $ 0
CITY OF KINGSBURG
ASSESSMENT DISTRCIT FUNDS
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 $ 990 1,054$ $ 1,080 $ 1,080 $ 1,108 $ 1,108 2.61% 759-9100-549-5482 ZONE 2 - GOLD CREEK ESTATES $ 349 371$ $ 380 $ 380 $ 390 $ 390 2.61% 759-9100-549-5483 ZONE 3 - PHEASANT GROVE 3 & 4 $ 888 946$ $ 969 $ 969 $ 994 $ 994 2.61% 759-9100-549-5484 ZONE 4 - KBURG COUNTRY EST. 1 & 2 $ 720 766$ $ 785 $ 785 $ 806 $ 806 2.61% 759-9100-549-5485 ZONE 5 - SIERRA RANCH WEST $ 596 635$ $ 650 $ 650 $ 667 $ 667 2.61% 759-9100-549-5486 ZONE 6 - KBURG COUNTRY EST. 3 $ 337 359$ $ 368 $ 368 $ 378 $ 378 2.61% 759-9100-549-5487 ZONE 7 - SIERRA RANCH 2 $ 686 730$ $ 748 $ 748 $ 768 $ 768 2.61% 759-9100-549-5488 ZONE 8 - SIERRA RANCH UNIT 6 $ 562 599$ $ 613 $ 613 $ 629 $ 629 2.61% 759-9100-549-5489 ZONE 9 - SIERRA ANNEX NO. 9 $ 472 503$ $ 515 $ 515 $ 529 $ 529 2.61% 759-9100-549-5490 ZONE 10 - ANNEX NO. 10 $ 641 683$ $ 699 $ 699 $ 717 $ 717 2.61% 759-9100-549-5491 ZONE 11 - ANNEX NO. 11 $ 652 695$ $ 712 $ 712 $ 730 $ 730 2.61% 759-9100-549-5492 ZONE 12 - ANNEX NO. 12 $ 56 60$ $ 61 $ 61 $ 63 $ 63 2.59% 759-9100-549-5493 ZONE 13 - ANNEX NO. 13 $ 517 551$ $ 564 $ 564 $ 579 $ 579 2.61% 759-9100-549-5494 ZONE 14 - ANNEX NO. 14 $ 382 407$ $ 417 $ 417 $ 428 $ 428 2.61% 759-9100-549-5505 TRANSFER OUT TO GENERAL FUND $ 83,560 87,738$ $ 89,467 $ 90,862 $ 91,200 $ 93,104 2.47% 759-9100-549-5506 TRANSFER OUT TO WATER FUND $ 16,393 16,151$ $ 16,508 $ 17,416 $ 16,855 $ 17,252 -0.94% TOTAL, LANDSCAPE & LIGHTING DISTRICT $ 107,803 112,247$ $ 114,538 $ 116,841 $ 116,841 $ 119,142 1.97%
COMMUNITY FACILITIES DISTRICT
760-9100-549-5270 PROFESSIONAL SERVICES $ 5,005 600$ $ (9,000) $ - $ - $ - 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$ $ 400 $ - $ - $ - 760-9100-549-5277 TRACT 6306 - Summerlyn $ - $ - $ - $ - $ - 760-9100-549-5505 TRANSFER TO GENERAL FUND $ 257,408 6,000$ $ 11,000 $ - $ - $ - 760-9100-549-5506 TRANSFER TO FIRE DEP FUND $ 108,963 $ - $ - $ - $ - COMMUNITY FACILITIES DISTRICT $ 376,151 10,511$ $ 2,400 $ - $ - $ - CFD TRACT 6151-MONARCH - Century Communities
760-9105-549-5270 PROFESSIONAL SERVICES $ - 3,280$ $ 12,678 $ 12,815 $ 12,138 $ 14,200 10.81% 760-9105-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 0.00% 760-9105-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ 7,551.96 $ 7,854 $ 7,854 $ 8,168 4.00% 760-9105-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ 5,034.00 $ 5,236 $ 5,236 $ 5,445 4.00% 760-9105-549-5507 TRANSFER TO PW; 001 $ - $ - $ 1,007.04 $ 942 $ 942 $ 980 4.00% 760-9105-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ 2,517.00 $ 2,618 $ 2,618 $ 2,723 4.00% 760-9105-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ 7,551.96 $ 7,854 $ 7,854 $ 8,168 4.00% 760-9105-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ 5,034.00 $ 5,236 $ 5,236 $ 5,445 4.00% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 6,567 $ 6,567 $ 7,421 13.01% DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 3,237 $ 3,237 $ 1,902 -41.23% TOTAL, CFD TRACT 6151-MONARCH $ - 3,280$ $ 41,374 $ 52,359 $ 51,682 $ 54,453 4.00% CFD TRACT 6122 - KINGS ESTATES (PHASE 1)
760-9115-549-5270 PROFESSIONAL SERVICES $ - 15,146$ $ 9,298 $ 12,015 $ 12,000 $ 11,500 -4.29% 760-9115-549-5701 CAPITAL OUTLAY $ - $ - $ 13,895 $ - $ - $ - 760-9115-549-5505 TRANSFER TO POLICE; 001 $ - 12,500$ $ 7,072 $ 7,355 $ 7,355 $ 7,649 4.00% 760-9115-549-5506 TRANSFER TO POLICE; 106 $ - $ 4,715 $ 4,903 $ 4,903 $ 5,100 4.00% 760-9115-549-5507 TRANSFER TO PW; 001 $ - $ - $ 849 $ 883 $ 883 $ 918 4.00% 760-9115-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ 2,357 $ 2,452 $ 2,452 $ 2,550 4.00% 760-9115-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ 7,072 $ 7,355 $ 7,355 $ 7,649 4.00% 760-9115-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ 4,715 $ 4,903 $ 4,903 $ 5,100 4.00% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ 5,929 $ 5,929 $ 6,761 14.05% DEPOSIT ACCOUNT - PARKS $ - $ - $ 3,239 $ 3,239 $ 3,769 16.35% TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - 27,646$ $ 49,972 $ 49,034 $ 49,019 $ 50,996 4.00% CFD TRACT 6242 - KINGS ESTATES (PHASE 2)
760-9120-549-5270 PROFESSIONAL SERVICES $ - 1,000$ $ 9,421 $ 11,015 $ 11,100 $ 10,500 -4.68% 760-9120-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9120-549-5505 TRANSFER TO POLICE; 001 $ - 12,500$ $ 7,072 $ 7,355 $ 7,355 $ 7,649 4.00% 760-9120-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ 4,715 $ 4,903 $ 4,903 $ 5,100 4.00% 760-9120-549-5507 TRANSFER TO PW; 001 $ - $ - $ 849 $ 883 $ 883 $ 918 4.00% 760-9120-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ 2,357 $ 2,452 $ 2,452 $ 2,550 4.00% 760-9120-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ 7,072 $ 7,355 $ 7,355 $ 7,649 4.00% 760-9120-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ 4,715 $ 4,903 $ 4,903 $ 5,100 4.00% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ 6,429 $ 6,429 $ 7,261 12.95% DEPOSIT ACCOUNT - PARKS $ - $ - $ 3,739 $ 3,739 $ 4,269 14.16% TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - 13,500$ $ 36,201 $ 49,034 $ 49,119 $ 50,996 4.00%
CITY OF KINGSBURG
ASSESSMENT DISTRICT FUND
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026/27
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 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 2026/27
CFD TRACT 6167 - KINGS ESTATES (PHASE 3)
760-9125-549-5270 PROFESSIONAL SERVICES $ - 1,500$ $ 1,550 $ 12,315 $ 13,296 $ 13,800 12.06% 760-9125-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9125-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ 7,071.96 $ 7,604 $ 7,604 $ 7,909 4.00% 760-9125-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ 4,715.04 $ 5,070 $ 5,070 $ 5,272 4.00% 760-9125-549-5507 TRANSFER TO PW; 001 $ - $ - $ 942.96 $ 913 $ 913 $ 949 4.00% 760-9125-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ 2,357.04 $ 2,535 $ 2,535 $ 2,636 4.00% 760-9125-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ 7,071.96 $ 7,604 $ 7,604 $ 7,909 4.00% 760-9125-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ 4,715.04 $ 5,070 $ 5,070 $ 5,272 4.00% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ 6,298 $ 6,298 $ 7,141 13.39% DEPOSIT ACCOUNT - PARKS $ - $ - $ 3,288 $ 3,288 $ 1,836 -44.17% TOTAL, CFD TRACT 6122/6242-KINGS ESTATES $ - 1,500$ $ 28,424 $ 50,696 $ 51,677 $ 52,724 4.00% CFD TRACT 6421 - KINGS ESTATES (PHASE 4)
760-9125-549-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 9,315 $ 9,315 $ 12,800 37.41% 760-9125-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9125-549-5505 TRANSFER TO POLICE; 001 $ - $ - $ - $ 5,361 $ 5,361 $ 7,260 35.44% 760-9125-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ - $ 3,574 $ 3,574 $ 4,840 35.44% 760-9125-549-5507 TRANSFER TO PW; 001 $ - $ - $ - $ 643 $ 643 $ 871 35.44% 760-9125-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ - $ 1,787 $ 1,787 $ 2,420 35.44% 760-9125-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ - $ 5,361 $ 5,361 $ 7,260 35.44% 760-9125-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ - $ 3,574 $ 3,574 $ 4,840 35.44% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 3,874 $ 3,874 $ 6,441 66.25% DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 2,249 $ 2,249 $ 1,669 -25.80% TOTAL, CFD TRACT 6421-KINGS ESTATES $ - $ - $ - $ 35,737 $ 35,737 $ 48,403 35.44% CFD TRACT 16-002 SUMMERLYN; TULARE COUNTY
760-9140-549-5270 PROFESSIONAL SERVICES $ - 16,545$ $ 20,414 $ 15,685 $ 15,685 $ 11,685 -25.50% 760-9140-549-5701 CAPITAL OUTLAY $ - $ - $ 4,235 $ - $ - $ - 760-9140-549-5505 TRANSFER TO POLICE; 001 $ - 46,000$ $ 35,798 $ 37,230 $ 37,230 $ 38,719 4.00% 760-9140-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ 23,865 $ 24,820 $ 24,820 $ 25,813 4.00% 760-9140-549-5507 TRANSFER TO PW; 001 $ - $ - $ 27,684 $ 43,559 $ 43,559 $ 45,302 4.00% 760-9140-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ 11,933 $ 12,410 $ 12,410 $ 12,906 4.00% 760-9140-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ 35,798 $ 37,230 $ 37,230 $ 38,719 4.00% 760-9140-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ 23,865 $ 24,820 $ 24,820 $ 25,813 4.00% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 36,209 $ 36,209 $ 41,817 15.49% DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 16,238 $ 16,238 $ 17,354 6.88% TOTAL, CFD TRACT 16-002 TULARE COUNTY $ - 62,545$ $ 183,592 $ 248,201 $ 248,201 $ 258,129 4.00% CFD TRACT 6306 SUMMERLYN; FRESNO CO.
760-9145-549-5270 PROFESSIONAL SERVICES $ - 1,790$ $ (8,138) $ 1,813 $ 5,708 $ 1,298 -28.41% 760-9145-549-5701 CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - 760-9145-549-5505 TRANSFER TO POLICE; 001 $ - 9,000$ $ 4,140 $ 4,306 $ 4,306 $ 4,478 4.00% 760-9145-549-5506 TRANSFER TO POLICE; 106 $ - $ - $ 2,760 $ 2,870 $ 2,870 $ 2,985 4.00% 760-9145-549-5507 TRANSFER TO PW; 001 $ - $ - $ 3,202 $ 5,037 $ 5,037 $ 5,239 4.00% 760-9145-549-5508 TRANSFER FOR ADMIN; 001 $ - $ - $ 1,380 $ 1,435 $ 1,435 $ 1,493 4.00% 760-9145-549-5509 TRANSFER TO FIRE; 320 $ - $ - $ 4,140 $ 4,306 $ 4,306 $ 4,478 4.00% 760-9145-549-5510 TRANSFER TO FIRE; 106 $ - $ - $ 2,760 $ 2,870 $ 2,870 $ 2,985 4.00% DEPOSIT ACCOUNT - ROADS/ALLEYS $ - $ - $ - $ 4,135 $ 4,135 $ 4,836 16.95% DEPOSIT ACCOUNT - PARKS $ - $ - $ - $ 1,931 $ 1,931 $ 2,060 6.69% TOTAL, CFD TRACT 6306 SUMMERLYN $ - 10,790$ $ 10,244 $ 28,703 $ 32,598 $ 29,852 4.00% TOTAL, COMMUNITY FACILITIES DISTRICT $ 376,151 129,772$ $ 352,207 $ 513,765 $ 482,297 $ 545,552 6.19% TOTAL, ASSESSMENT FUNDS $ 483,954 242,019$ $ 466,745 $ 630,606 $ 599,138 $ 664,694 5.41% Revenues $ 448,453 675,988$ $ 571,211 $ 630,604 $ 630,486 $ 664,694 Expenses $ 483,954 242,019$ $ 466,745 $ 630,606 $ 599,138 $ 664,694 $ (35,501) 433,970$ $ 104,467 $ (1) $ 31,347 $ 0
LANDSCAPE & LIGHTING 93-01
LANDSCAPE & LIGHTING DIST. 93-01 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 24/25 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Assessments $ 107,691 $ 111,540 $ 113,897 $ 116,841 $ 116,841 $ 119,142 1.97% TOTAL REVENUES $ 107,691 $ 111,540 $ 113,897 $ 116,841 $ 116,841 $ 119,142 1.97%
EXPENDITURES
Maintenance and Operation $ 107,803 $ 112,247 $ 8,562 $ 116,841 $ 8,786 $ 8,786 -92.48% Transfer out to General Fund $ - $ - $ 89,467 $ - $ 91,200 $ 93,104 Transfer out to Water Fund $ - $ - $ 16,508 $ 16,855 $ 17,252 Debt Service $ - $ - $ - $ - $ -
Capital Outlay $ - $ - $ - $ - $ - $ -
TOTAL EXPENDITURES $ 107,803 $ 112,247 $ 114,538 $ 116,841 $ 116,841 $ 119,142 1.97% Net Revenue/(Expenditures) $ (112) $ (707) $ (641) $ 1 $ 0 $ (1) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ (112) $ (707) $ (641) $ - $ - $ - Beginning Fund Balance July 1 $ 3,596 $ 3,484 $ 2,777 $ 2,137 $ 2,137 $ 2,137 0.00% Ending Fund Balance June 30 $ 3,484 $ 2,777 $ 2,137 $ 2,137 $ 2,137 $ 2,137 0.00% $100,000
$102,000
$104,000
$106,000
$108,000
$110,000
$112,000
$114,000
$116,000
$118,000
$120,000
$122,000
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6151 - Monarch $ - $ 47,536 $ 51,227 $ 52,358 $ 52,358 $ 54,453 TOTAL REVENUES $ - $ 47,536 $ 51,227 $ 52,358 $ 52,358 $ 54,453
EXPENDITURES
Maintenance and Operation $ - $ 3,280 $ 12,678 $ 12,815 $ 12,138 $ 14,200 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ 12,586 $ 13,090 $ 13,090 $ 13,613 Transfers Out to PW $ - $ - $ 1,007 $ 942 $ 942 $ 980
Transfers Out to Admin $ - $ - $ 2,517 $ 2,618 $ 2,618 $ 2,723 Transfers Out to Fire $ - $ - $ 12,586 $ 13,090 $ 13,090 $ 13,613 Deposit Account Streets/Alleys $ - $ - $ - $ 6,567 $ 6,567 $ 7,421 Deposit Account Parks $ - $ - $ - $ 3,237 $ 3,237 $ 1,902 TOTAL EXPENDITURES $ - $ 3,280 $ 41,374 $ 52,359 $ 51,682 $ 54,453 Net Revenue/(Expenditures) $ - $ 44,256 $ 9,853 $ (0) $ 677 $ 0 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 44,256 $ 9,853 $ (0) $ 677 $ 0 Beginning Fund Balance July 1 $ - $ - $ 44,256 $ 54,109 $ 54,109 $ 54,786 Ending Fund Balance June 30 $ - $ 44,256 $ 54,109 $ 54,109 $ 54,786 $ 54,786 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6122 - Kings Estates $ 136,969 $ 43,879 $ 45,917 $ 49,034 $ 49,034 $ 50,996 TOTAL REVENUES $ 136,969 $ 43,879 $ 45,917 $ 49,034 $ 49,034 $ 50,996
EXPENDITURES
Maintenance and Operation $ - $ 15,146 $ 9,298 $ 12,015 $ 12,000 $ 11,500 Capital Outlay-Park Signage $ - $ - $ 13,895 $ - $ - $ - Transfers Out to Police $ - $ 12,500 $ 11,787 $ 12,259 $ 12,259 $ 12,749 Transfers Out to PW $ - $ - $ 849 $ 883 $ 883 $ 918
Transfers Out to Admin $ - $ - $ 2,357 $ 2,452 $ 2,452 $ 2,550 Transfers Out to Fire $ - $ - $ 11,787 $ 12,259 $ 12,259 $ 12,749 Deposit Account Streets/Alleys $ - $ - $ - $ 5,929 $ 5,929 $ 6,761 Deposit Account Parks $ - $ - $ - $ 3,239 $ 3,239 $ 3,769 TOTAL EXPENDITURES $ - $ 27,646 $ 49,972 $ 49,034 $ 49,019 $ 50,996 Net Revenue/(Expenditures) $ 136,969 $ 16,234 $ (4,055) $ (0) $ 15 $ 0 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 136,969 $ 16,234 $ (4,055) $ (0) $ 15 $ 0 Beginning Fund Balance July 1 $ - $ 136,969 $ 153,202 $ 149,147 $ 149,147 $ 149,162 Ending Fund Balance June 30 $ 136,969 $ 153,202 $ 149,147 $ 149,147 $ 149,162 $ 149,162 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6242 - Kings Estates $ - $ 43,879 $ 45,917 $ 49,034 $ 49,034 $ 50,996 TOTAL REVENUES $ - $ 43,879 $ 45,917 $ 49,034 $ 49,034 $ 50,996
EXPENDITURES
Maintenance and Operation $ - $ 1,000 $ 9,421 $ 11,015 $ 11,100 $ 10,500 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ 12,500 $ 11,787 $ 12,259 $ 12,259 $ 12,749 Transfers Out to PW $ - $ - $ 849 $ 883 $ 883 $ 918
Transfers Out to Admin $ - $ - $ 2,357 $ 2,452 $ 2,452 $ 2,550 Transfers Out to Fire $ - $ - $ 11,787 $ 12,259 $ 12,259 $ 12,749 Deposit Account Streets/Alleys $ - $ - $ - $ 6,429 $ 6,429 $ 7,261 Deposit Account Parks $ - $ - $ - $ 3,739 $ 3,739 $ 4,269 TOTAL EXPENDITURES $ - $ 13,500 $ 36,201 $ 49,034 $ 49,119 $ 50,996 Net Revenue/(Expenditures) $ - $ 30,379 $ 9,716 $ (0) $ (85) $ 0 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 30,379 $ 9,716 $ (0) $ (85) $ 0 Beginning Fund Balance July 1 $ - $ - $ 30,379 $ 40,095 $ 40,095 $ 40,010 Ending Fund Balance June 30 $ - $ 30,379 $ 40,095 $ 40,095 $ 40,010 $ 40,010 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 6167 - WESTSTAR $ - $ 21,940 $ 45,917 $ 50,696 $ 50,696 $ 52,724 TOTAL REVENUES $ - $ 21,940 $ 45,917 $ 50,696 $ 50,696 $ 52,724
EXPENDITURES
Maintenance and Operation $ - $ 1,500 $ 1,550 $ 12,315 $ 13,296 $ 13,800 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ - $ 11,787 $ 12,674 $ 12,674 $ 13,181 Transfers Out to PW $ - $ - $ 943 $ 913 $ 913 $ 949
Transfers Out to Admin $ - $ - $ 2,357 $ 2,535 $ 2,535 $ 2,636 Transfers Out to Fire $ - $ - $ 11,787 $ 12,674 $ 12,674 $ 13,181 Deposit Account Streets/Alleys $ - $ - $ - $ 6,298 $ 6,298 $ 7,141 Deposit Account Parks $ - $ - $ - $ 3,288 $ 3,288 $ 1,836 TOTAL EXPENDITURES $ - $ 1,500 $ 28,424 $ 50,696 $ 51,677 $ 52,724 Net Revenue/(Expenditures) $ - $ 20,440 $ 17,493 $ (0) $ (981) $ 0 Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 20,440 $ 17,493 $ (0) $ (981) $ 0 Beginning Fund Balance July 1 $ - $ - $ 20,440 $ 37,933 $ 37,933 $ 36,951 Ending Fund Balance June 30 $ - $ 20,440 $ 37,933 $ 37,932 $ 36,951 $ 36,951 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: A Community Facilities District is a method of financing public improvements and serviceswhere no other source of funding is available. A CFD maybe established by any County, City, Special District or Joint Powers Authority, pursuant to California Government Code §53311-53368.3(The Mello-Roos Community Facilities Act of 1982).
Budget Highlights Revenues collected will be utilized to pay for the ongoing maintenance of approved projects, including public safety, landscaping, road repairs, park maintenance, etc. This is Phase III of the Weststar developments, and is currently under construction, and will include 62 lots.
EXPENSES
Maintenance and
Operation 100%
REVENUES
Assessments
CFD TRACT 16-002 - TULARE COUNTY
CFD TRACT 16-002 TULARE COUNTY FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
TRACT 16-002 Tulare County $ 203,793 $ 381,618 $ 237,725 $ 248,201 $ 248,082 $ 258,129 TOTAL REVENUES $ 203,793 $ 381,618 $ 237,725 $ 248,201 $ 248,082 $ 258,129
EXPENDITURES
Maintenance and Operation $ - $ 16,545 $ 20,414 $ 15,685 $ 15,685 $ 11,685 Capital Outlay $ - $ - $ 4,235 $ - $ - $ -
Transfers Out to General Fund $ - $ - $ 35,798 $ - $ - $ - Transfers Out to Police $ - $ 46,000 $ 23,865 $ 62,050 $ 62,050 $ 64,532 Transfers Out to PW $ - $ - $ 27,684 $ 43,559 $ 43,559 $ 45,302 Transfers Out to Admin $ - $ - $ 11,933 $ 12,410 $ 12,410 $ 12,906 Transfers Out to Fire $ - $ - $ 59,663 $ 62,050 $ 62,050 $ 64,532 Deposit Account Streets/Alleys $ - $ - $ - $ 36,209 $ 36,209 $ 41,817 Deposit Account Parks $ - $ - $ - $ 16,238 $ 16,238 $ 17,354 TOTAL EXPENDITURES $ - $ 62,545 $ 183,592 $ 248,201 $ 248,201 $ 258,129 Net Revenue/(Expenditures) $ 203,793 $ 319,073 $ 54,133 $ (0) $ (119) $ (0) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 203,793 $ 319,073 $ 54,133 $ (0) $ (119) $ (0) Beginning Fund Balance July 1 $ (960) $ 202,833 $ 521,906 $ 576,039 $ 576,039 $ 575,920 Ending Fund Balance June 30 $ 202,833 $ 521,906 $ 576,039 $ 576,038 $ 575,920 $ 575,920 $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Chanhe
REVENUE
TRACT 6306 Summerlyn $ - $ 25,596 $ 30,611 $ 28,703 $ 28,703 $ 29,852 TOTAL REVENUES $ - $ 25,596 $ 30,611 $ 28,703 $ 28,703 $ 29,852
EXPENDITURES
Maintenance and Operation $ - $ 1,790 $ (8,138) $ 1,813 $ 5,708 $ 1,298 Capital Outlay $ - $ - $ - $ - $ - $ -
Transfers Out $ - $ - $ - $ - $ - $ -
Transfers Out to Police $ - $ 9,000 $ 6,900 $ 7,176 $ 7,176 $ 7,463 Transfers Out to PW $ - $ - $ 3,202 $ 5,037 $ 5,037 $ 5,239 Transfers Out to Admin $ - $ - $ 1,380 $ 1,435 $ 1,435 $ 1,493 Transfers Out to Fire $ - $ - $ 6,900 $ 7,176 $ 7,176 $ 7,463 Deposit Account Streets/Alleys $ - $ - $ - $ 4,135 $ 4,135 $ 4,836 Deposit Account Parks $ - $ - $ - $ 1,931 $ 1,931 $ 2,060 TOTAL EXPENDITURES $ - $ 10,790 $ 10,244 $ 28,703 $ 32,598 $ 29,852 Net Revenue/(Expenditures) $ - $ 14,806 $ 20,367 $ - $ (3,895) $ 0 Chanhes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ - $ 14,806 $ 20,367 $ - $ (3,895) $ 0 Behinninh Fund Balance July 1 $ - $ - $ 14,806 $ 35,173 $ 35,173 $ 31,278 Endinh Fund Balance June 30 $ - $ 14,806 $ 35,173 $ 35,173 $ 31,278 $ 31,278 $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 23/24 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 Line Item Funding Source All All Planning Building Design Municipal Building Design $55,000 210-9691-549-5270 General Gov. Impact Fees All All Planning City Hall New City Hall $1,600,000 210-9601-5761 $100K/210-9608-5701 $250K/210- 9691-5757 $1,250K General Gov/Facilities-Impact Fees
Ambulance Community Safety Equipment Ambulance Replacement Final Payment on Ambulance $178,000 320-6100-539-5723 Ambulance City Council/Clerk All Infrastructure Council Chamber Communications Updates Updates to Council Chambers for Communications/Nameplates $6,000 001-1400-519-1711 General Fund Council All Planning Impact Fee Nexus Study Developer Impact Fee Nexus Study Update; State Mandated Update (Carryover) $50,000 210-9608-549-5270/210-9691-549-5270/211- 9100-549-5270 Various Impact Fee Funds
Engineering/PW Community Safety Planning EV Charging EV Charging Stations; Downtown; Construction $299,000 066-9100-549-5756 $239,200/105-9200-549- 5701&105-9400-549-5701 $59,800
Carbon Reduction Grant & Measure C (Local
Match)
Engineering/PW Community Safety Infrastructure Alley Repairs 18th/19th/20th Alley Repairs; Design Work Only $91,570 068-9100-549-5754 $81,060/105-9200-5701 $10,510 CMAQ Grant/Local Match Engineering/PW Community Safety Planning Road Repair 18th Ave. Reconstruction (Earl to Sierra St.) $349,000 063-9100-549-5753 $308,970/105-9200-549- 5701 $40,030 STBG Grant/Measure C (Local Match)
Engineering/PW Community Safety Planning Road Repair FY2027 Design Costs for Summer 2027 Street Project $130,000 105-9200-549-5270/104-9100-549-5270 LTF8 & Measure C (Street Maint.) Engineering/PW Community Safety Planning RRFB Installation RRFB Enhancements (Ave 396 & 18th, 10th & Union, Sierra & Rafer Johnson) $165,000 067-9100-549-5757 $132,000/105-9200-549- 5701&105-9400-549-5701 $33,000 STBG Grant/Measure C (Local Match) Engineering/PW Community Safety Infrastructure Road Repair Summer 2026 Streets Project (Rafer Johnson Dr., 14th Ave. 21st, 22nd, Carolyn, Birch, Magnolia, Tulare St. - Phase 2) $986,479 102-5701 $365,602/102-5703 $121,482/104-5701 $377,913/104-5766 $121,482 Gas Tax/LTF 8/Measure C & SB1 Fire All Equipment Engine Replacement Fire Engine Deposit (15+ Year Plan); Year 2 $100,000 106-6200-549-5701 Measure E Fire All Equipment PPE Replacement of Personal Protective Equipment $20,000 106-6200-549-5712 Measure E Parks Community Engagement Facilities TNR TNR Costs $20,000 001-2800-529-5371 General Fund Parks Community Engagement Facilities Equipment Replacement Replace Swings, Slide, Fitness Course Pieces and Signage $20,000 001-2800-529-5713 General Fund Police All Vehicles New Vehicles 5 Patrol Vehicle Lease $100,000 001-3400-539-5715/504-5500-515-5270 GF/Equipment Reserve Police/Fire Community Safety Planning Election Services Measure E Renewal Effort $15,000 106-3400-549-5718/106-6200-549-5720 Measure E Pool Preserve the Kingsburg Experience Infrastructure Heater Replacement Pool Heater Replacement; Costs Shared 50% with KJUHSD $60,000 021-9100-529-5701 Pool Public Works Community Engagement Materials Downtown Banners Purchase New Downtown Holiday Banners $36,500 503-5400-515-5270 Economic Stabilization Fund Public Works Preserve the Kingsburg Experience Equipment Mower Purchase Purchase of New Mower for Parks Maintenance; offset with SJVAPCD Grant $25,000 001-4200-549-5701 General Fund Public Works Community Safety Infrastructure Sidewalk Repairs Sidewalk Repairs; Various Locations Identified in Assessment $56,000 105-9200-5229 $35k/103-9100-5701 $10k/105-9400- 5230 $5k/105-9300-5230 $6k LTF8 & Measure C (Street Maint.) Public Works Ensure Financial Stability Equipment Replacement Maint. Equipment Blower/Trimmer/Chainsaw; Purchase with SJVAPCD Grant $10,000 001-4200-549-5701 General Fund Public Works Preserve the Kingsburg Experience Facilities Building Repairs Senior Center Roof Repair $68,000 503-5400-515-5270 Economic Stabilization Fund PW/Solid Waste Ensure Financial Stability Materials SB1383 Requirement SB1383 Procurement, 1383 Fliers & Tire Amnesty $53,000 319-9100-549-5701 SB1383 Grant/Solid Waste Fund Water Dept. Community Safety Infrastructure Replace Equipment Replace Aging Water Meters and Registers $50,000 318-5100-549-5701 Water Enterprise Water Dept. Community Safety Infrastructure Replace Equipment Replace City-Owned Backflows $8,000 318-5100-549-5701 Water Enterprise Water Dept. Community Safety Infrastructure TCP-123 Treatment Treatment of Well #10; Design and Construction $3,250,000 318-5100-549-5701 Settlement Proceeds Water Dept. Community Safety Infrastructure Replace Equipment Replace Sample Stations $10,000 318-5100-549-5701 Water Enterprise Total Capital Improvement Plan $7,811,549
DRAFT Capital Improvement Projects 2026-2027
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change
RISK MANAGEMENT
501-0000-515-0561 WORKERS COMP INS CHARGES $ 395,573 $ 494,199 $ 559,607 $ 605,535 $ 605,535 $ 523,617 -13.53% 501-0000-515-0562 EMP ASSISTANCE PRGM CHARGES $ 1,731 $ 2,186 $ 1,548 $ 1,651 $ 1,651 $ 1,729 4.72% 501-0000-515-0565 GENERAL LIABILITY INS CHARGES $ 272,102 $ 345,612 $ 402,479 $ 488,977 $ 488,977 $ 516,506 5.63% 501-0000-515-0566 PROPERTY INSURANCE CHARGES $ 95,120 $ 123,112 $ 134,688 $ 161,324 $ 161,324 $ 143,268 -11.19% 501-0000-515-0567 VEHICLE INSURANCE CHARGES $ 57,238 $ 77,967 $ 76,974 $ 99,606 $ 99,606 $ 93,815 -5.81% 501-0000-515-0568 ERMA PERSONNEL CHARGES $ 67,020 $ 62,496 $ 39,067 $ 48,833 $ 48,833 $ 45,198 -7.44% 501-0000-515-0569 RMA RISK MGT ADMIN CHARGES $ 449 $ 5,139 $ 7,191 $ 8,348 $ 8,348 $ 7,225 -13.45% TOTAL INSURANCE CHARGES $ 889,233 $ 1,110,710 $ 1,221,554 $ 1,414,274 $ 1,414,274 $ 1,331,358 -5.86% 501-0000-515-0570 CRIME SHIELD PROGRAM $ - $ - $ - $ 3,248 $ 3,248 $ 3,248 0.00% TOTAL, RISK MANAGEMENT $ 889,233 $ 1,110,710 $ 1,221,554 $ 1,417,522 $ 1,417,522 $ 1,334,606 -5.85%
CALPERS UAL FUND
502-0000-520-0600 TRANSFERS FROM GENERAL FUND $ 518,283 $ - $ - $ - $ - $ 224,132 502-0000-520-0610 TRANSFERS FROM WATER FUND $ - $ - $ - $ - $ - $ - TOTAL CALPERS UAL RESERVES $ 518,283 $ - $ - $ - $ - $ 224,132
ECONOMIC STABILIZATION FUND
503-0000-525-0700 TRANSFERS FROM OTHER FUNDS $ 111,061 $ - $ 1,669,168 $ - $ - $ 48,028 503-0000-515-0169 MISC RESTITUTION $ - $ - $ - $ - $ 4,831,777 $ - TOTAL ECONOMIC STABILIZATION FUND $ 111,061 $ - $ 1,669,168 $ - $ 4,831,777 $ 48,028
EQUIPMENT RESERVE FUND
504-0000-530-0800 TRANSFERS FROM OTHER FUNDS $ 111,061 $ - $ - $ - $ - $ 48,028 TOTAL EQUIPMENT RESERVE FUND $ 111,061 $ - $ - $ - $ - $ 48,028 TOTAL, SURPLUS ALLOCATION $ 740,405 $ - $ 1,669,168 $ - $ 4,831,777 $ 320,188
FORGIVABLE LOAN PROGRAM FUND
505-0000-401-0600 RESIDUAL PROPERTY TAX $ 138,305 $ 144,109 $ 146,913 $ 135,000 $ 161,000 $ 155,400 15.11% 505-0000-401-0620 TRANSFER FROM GENERAL FUND $ - $ 428,579 $ - $ - $ - $ - TOTAL, FORGIVABLE LOAN PROGRAM FUND $ 138,305 $ 572,688 $ 146,913 $ 135,000 $ 161,000 $ 155,400 15.11% TOTAL, INTERNAL SERVICE FUNDS $ 1,767,943 $ 1,683,399 $ 3,037,635 $ 1,552,522 $ 6,410,299 $ 1,810,194 16.60% Revenues $ 1,767,943 $ 1,683,399 $ 3,037,635 $ 1,552,522 $ 6,410,299 $ 1,810,194 16.60% Expenses $ 1,100,768 $ 2,161,946 $ 1,994,457 $ 2,097,822 $ 2,199,326 $ 5,333,774 154.25% $ 667,175 $ (478,548) $ 1,043,178 $ (545,300) $ 4,210,973 $ (3,523,580)
CITY OF KINGSBURG
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026/27
INTERNAL SERVICE FUNDS
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 Percent ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED PROJECTED PROPOSED Change
RISK MANAGEMENT
501-5200-515-5261 WORKERS COMP PREMIUMS $ 394,792 $ 493,992 $ 559,608 $ 605,535 $ 605,535 $ 523,617 -13.53% 501-5200-515-5262 EMP ASSIST PRGM PREMIUMS $ 1,573 $ 1,703 $ 1,548 $ 1,651 $ 1,651 $ 1,729 4.72% 501-5200-515-5265 GEN LIABILITY INS PREMIUMS $ 273,263 $ 348,356 $ 402,480 $ 488,977 $ 488,977 $ 516,506 5.63% 501-5200-515-5266 PROPERTY INS PREMIUMS $ 82,177 $ 106,172 $ 134,688 $ 161,324 $ 161,324 $ 143,268 -11.19% 501-5200-515-5267 VEHICLE INS PREMIUMS $ 60,631 $ 70,403 $ 76,974 $ 99,606 $ 99,606 $ 93,815 -5.81% 501-5200-515-5268 ERMA PERSONNEL PREMIUMS $ 37,367 $ 42,324 $ 34,316 $ 48,833 $ 48,833 $ 45,198 -7.44% 501-5200-515-5269 CSJVRMA ADMIN CHARGES $ - $ 5,430 $ 7,191 $ 8,348 $ 8,348 $ 7,225 -13.45% 501-5200-515-5271 CRIME SHIELD PROGRAM $ 1,890 $ 2,438 $ 1,890 $ 3,248 $ 3,248 $ 3,248 0.00% TOTAL, RISK MANAGEMENT $ 851,693 $ 1,070,818 $ 1,218,695 $ 1,417,522 $ 1,417,522 $ 1,334,606 -5.85%
CALPERS UAL FUND
502-5300-515-5150 MISCELLANEOUS PLAN $ 111,346 $ 57,062 $ - $ - $ - $ 75,000 502-5300-515-5151 PEPRA MISCELLANEOUS PLAN $ - $ - $ - $ - $ - $ - 502-5300-515-5152 SAFETY POLICE PLAN $ - $ - $ - $ - $ - $ 80,000 502-5300-515-5153 PEPRA SAFETY POLICE PLAN $ - $ - $ - $ 52,000 $ 52,000 $ 50,000 502-5300-515-5154 SAFETY FIRE PLAN $ 127,729 $ 100,485 $ 61,395 $ 91,800 $ 91,800 $ 100,980 10.00% 502-5300-515-5155 PEPRA SAFETY FIRE PLAN $ - $ - $ - $ 31,000 $ 31,000 $ 50,000 502-5300-515-5505 TRANSFER TO OTHER FUNDS $ - $ 374,008 $ 69,217 $ - $ - $ - TOTAL CALPERS UAL FUND $ 239,075 $ 531,555 $ 130,612 $ 174,800 $ 174,800 $ 355,980 103.65%
ECONOMIC STABILIZATION FUND
503-5400-515-5270 PROFESSIONAL SERVICES $ - $ - $ - $ 280,500 $ 225,000 $ 165,000 -41.18% 503-5400-515-5505 TRANSFER TO OTHER FUNDS $ - $ 164,287 $ 100,000 $ - $ - $ 3,250,000 TOTAL ECONIMIC STABILIZATION FUND $ - $ 164,287 $ 100,000 $ 280,500 $ 225,000 $ 3,415,000 1117.47%
EQUIPMENT RESERVE FUND
504-5500-515-5270 PROFESSIONAL SERVICES $ - $ - $ 145,150 $ 150,000 $ 130,000 $ 50,000 -66.67% 504-5500-515-5505 TRANSFER TO OTHER FUNDS $ 10,000 $ 70,287 $ 100,000 $ - $ - $ - TOTAL EQUIPMENT RESERVE FUND 10,000 70,287 245,150 150,000 130,000 50,000 -66.67% TOTAL, SURPLUS ALLOCATION $ 249,075 $ 766,128 $ 475,762 $ 605,300 $ 529,800 $ 3,820,980 531.25%
FORGIVABLE LOAN PROGRAM FUND
505-9100-519-5301 CITY HALL PRINCIPAL $ - $ - $ - $ - $ - $ 67,215 505-9100-519-5302 CITY HALL INTEREST $ - $ - $ - $ - $ - $ 110,974 505-9100-519-5372 1491 DRAPER & 1515 SMITH $ - $ - $ - $ - $ - $ - 505-9100-519-5373 MAGOSH $ - $ 75,000 $ - $ - $ - $ -
505-9100-519-5374 STONE PLAZA $ - $ 250,000 $ - $ - $ - $ - 505-9100-519-5375 GOLD STANDARD MORTGAGE $ - $ - $ 300,000 $ - $ - $ - 505-9100-519-5376 DELI CASA $ - $ - $ - $ 75,000 $ 73,816 $ - TOTAL, FORGIVABLE LOAN $ - $ 325,000 $ 300,000 $ 75,000 $ 252,004 $ 178,188 137.58% TOTAL, INTERNAL SERVICE FUNDS $ 1,100,768 $ 2,161,946 $ 1,994,457 $ 2,097,822 $ 2,199,326 $ 5,333,774 154.25% Revenues $ 1,767,943 $ 1,683,399 $ 3,037,635 $ 1,552,522 $ 6,410,299 $ 1,810,194 16.60% Expenses $ 1,100,768 $ 2,161,946 $ 1,994,457 $ 2,097,822 $ 2,199,326 $ 5,333,774 154.25% $ 667,175 $ (478,548) $ 1,043,178 $ (545,300) $ 4,210,973 $ (3,523,580)
BUDGET PREPARATION WORKSHEET - EXPENSES
CITY OF KINGSBURG
INTERNAL SERVICE FUNDS
FOR FISCAL YEAR 2026/27
RISK MANAGEMENT FUND
RISK MANAGEMENT FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Insurance Charges $ 889,233 $ 1,110,710 $ 1,221,554 $ 1,417,522 $ 1,417,522 $ 1,334,606 -5.85% Risk Management Administrative Charges $ 449 $ 5,139 $ 7,191 $ 8,348 $ 8,348 $ 7,225 -13.45% TOTAL REVENUES $ 889,233 $ 1,110,710 $ 1,221,554 $ 1,417,522 $ 1,417,522 $ 1,334,606 -6.21%
EXPENDITURES
Maintenance and Operation $ 851,693 $ 1,070,818 $ 1,218,695 $ 1,417,522 $ 1,417,522 $ 1,334,606 -5.85% TOTAL EXPENDITURES $ 851,693 $ 1,070,818 $ 1,218,695 $ 1,417,522 $ 1,417,522 $ 1,334,606 -5.85% Net Revenue/(Expenditures) $ 37,540 $ 39,892 $ 2,859 $ - $ - $ - Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 37,540 $ 39,892 $ 2,859 $ - $ - $ - Beginning Fund Balance July 1 $ 351,812 $ 389,352 $ 429,244 $ 432,104 $ 432,104 $ 432,104 Transfer to other Funds $ - $ - $ - $ - $ - $ -
Ending Fund Balance June 30 $ 389,352 $ 429,244 $ 432,104 $ 432,104 $ 432,104 $ 432,104 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: FY27 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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfers from General Fund surplus $ 518,283 $ - $ - $ - $ - $ 224,132 Transfers from Water Fund $ - $ -
TOTAL REVENUES $ 518,283 $ - $ - $ - $ - $ 224,132
EXPENDITURES
Miscellaneous Plan $ 111,346 $ 57,062 $ - $ - $ - $ 75,000 Pepra Miscellaneous Plan $ - $ - $ - $ - $ - $ -
Safety Police Plan $ - $ - $ - $ - $ - $ 80,000
Pepra Safety Police Plan $ - $ - $ - $ 52,000 $ 52,000 $ 50,000 Safety Fire Plan $ 127,729 $ 100,485 $ 61,395 $ 91,800 $ 91,800 $ 100,980 Pepra Safety Fire Plan $ - $ - $ - $ 31,000 $ 31,000 $ 50,000 Transfer to other funds $ - $ 374,008 $ 69,217 $ - $ - $ - TOTAL EXPENDITURES $ 239,075 $ 531,555 $ 130,612 $ 174,800 $ 174,800 $ 355,980 Net Revenue/(Expenditures) $ 279,208 $ (531,555) $ (130,612) $ (174,800) $ (174,800) $ (131,848) Changes in Fund Balance $ - $ 1 $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 279,208 $ (531,555) $ (130,611) $ (174,800) $ (174,800) $ (131,848) Beginning Fund Balance July 1 $ 1,701,977 $ 1,981,185 $ 1,449,630 $ 1,319,019 $ 1,319,019 $ 1,144,219 Ending Fund Balance June 30 $ 1,981,185 $ 1,449,630 $ 1,319,019 $ 1,144,219 $ 1,144,219 $ 1,012,371 -11.52% 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: FY27 anticipates the use of UAL fund balance in order to help pay for increasing city liabilities in several funds. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
EXPENSES
Fund Balance Transfer
100%
REVENUES
Transfer from Surplus
ECONOMIC STABILIZATION FUND
Economic Stabilization Reserve FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from General Fund surplus $ 111,061 $ - $ - $ - $ - $ 48,028 Transfer from ARPA Fundeneral Fund $ 1,669,168 $ - $ - $ - Misc Restitution-TCP Settlement $ - $ - $ - $ - $ 4,831,777 $ - TOTAL REVENUES $ 111,061 $ - $ 1,669,168 $ - $ 4,831,777 $ 48,028
EXPENDITURES
Transfer to other funds $ - $ 164,287 $ 100,000 $ - $ - $ 3,250,000 Professional Services $ - $ - $ - $ 280,500 $ 225,000 $ 165,000 TOTAL EXPENDITURES $ - $ 164,287 $ 100,000 $ 280,500 $ 225,000 $ 3,415,000 Net Revenue/(Expenditures) $ 111,061 $ (164,287) $ 1,569,168 $ (280,500) $ 4,606,777 $ (3,366,972) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 111,061 $ (164,287) $ 1,569,168 $ (280,500) $ 4,606,777 $ (3,366,972) Beginning Fund Balance July 1 $ 747,866 $ 858,927 $ 694,640 $ 2,263,808 $ 2,263,808 $ 6,870,585 Ending Fund Balance June 30 $ 858,927 $ 694,640 $ 2,263,808 $ 1,983,308 $ 6,870,585 $ 3,503,613 76.66% 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: FY27 anticipate the use of the stabilization fund balance as we aren't forecasting regular revenues to cover costs. $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0%
100%
EXPENSES
Fund Balance Transfer
100%
REVENUES
Transfer from Surplus
EQUIPMENT RESERVE FUND
Equipment Reserve FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from General Fund surplus $ 111,061 $ - $ - $ - $ - $ 48,028 $ - $ - $ -
TOTAL REVENUES $ 111,061 $ - $ - $ - $ - $ 48,028
EXPENDITURES
Transfer to other funds $ 10,000 $ 70,287 $ 100,000 $ - $ - $ - Professional Services $ - $ - $ 145,150 $ 150,000 $ 130,000 $ 50,000 TOTAL EXPENDITURES $ 10,000 $ 70,287 $ 245,150 $ 150,000 $ 130,000 $ 50,000 Net Revenue/(Expenditures) $ 101,061 $ (70,287) $ (245,150) $ (150,000) $ (130,000) $ (1,972) Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance $ 101,061 $ (70,287) $ (245,150) $ (150,000) $ (130,000) $ (1,972) Beginning Fund Balance July 1 $ 503,366 $ 604,427 $ 534,140 $ 288,990 $ 288,990 $ 158,990 Transfer from Surplus Funds $ - $ -
Ending Fund Balance June 30 $ 604,427 $ 534,140 $ 288,990 $ 138,990 $ 158,990 $ 157,018 12.97% Description: The Equipment Reserve Fund is an internal service fund that includes 15% allocation of General Fund Surplus (above 20% reserve policy). The funds are restricted to be used as a 'drop account' to help fund larger capital equipment items or to provided needed capital during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant 'catch-up' years.
Budget Highlights: Funds will be transferred to the Fire Fund for capital improvement expenses. $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
0%
100%
EXPENSES
Fund Balance Transfer
100%
0%
REVENUES
Transfer from Surplus
FORGIVABLE LOAN PROGRAM FUND
Forgivable Loan Program Fund FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Residual Property Tax $ 138,305 $ 144,109 $ 146,913 $ 135,000 $ 161,000 $ 155,400 Transfer from General Fund $ - $ 428,579 $ - $ - $ -
TOTAL REVENUES $ 138,305 $ 572,688 $ 146,913 $ 135,000 $ 161,000 $ 155,400
EXPENDITURES
City Hall-Principal $ - $ - $ - $ - $ - $ 67,215
City Hall-Interest $ - $ - $ - $ - $ - $ 110,974
1491 Draper & 1515 Smith $ - $ - $ - $ - $ -
Magosh $ - $ 75,000 $ - $ - $ - $ -
Stone Plaza $ - $ 250,000 $ - $ - $ - $ -
Gold Standard Mortgage $ - $ - $ 300,000 $ - $ - $ -
Deli Casa $ - $ - $ - $ 75,000 $ 73,816 $ -
TOTAL EXPENDITURES $ - $ 325,000 $ 300,000 $ 75,000 $ 73,816 $ 178,188 Net Revenue/(Expenditures) $ 138,305 $ 247,688 $ (153,087) $ 60,000 $ 87,184 $ (22,788) Changes in Fund Balance $ 75,000
Net Increase/(Decrease) in Fund Balance $ 138,305 $ 247,688 $ (153,087) $ 60,000 $ 87,184 $ (22,788) Beginning Fund Balance July 1 $ (75,000) $ 63,305 $ 385,993 $ 232,906 $ 232,906 $ 320,090 Ending Fund Balance June 30 $ 63,305 $ 310,993 $ 232,906 $ 292,906 $ 320,090 $ 297,302 Description: The Forgivable Loan Program Fund is an internal service fund that is designated for the residual property tax revenue to be utilized for city improvements.
Budget Highlights:
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
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:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment in an amount up to fivethousand dollars ($5,000.00) shall be made by Payment Voucher request approved by the City Department Head.
Unbudgeted Supplies, Services and Equipment
Purchase of supplies, services and equipment not contained in the annual budget in an amount up to two thousand dollars ($5,000.00) shall be made only by approval by the Department Head and the City Manager or Finance Director.
Department heads are responsible for monitoring all purchases made using this procedure to ensure that the City is receiving a high value for its expenditures.
2. Purchases of at least $5,000 and under $25,000
Purchases of at least $5,000 and under $25,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between five thousand dollars ($5,000.00) and twenty-five thousand dollars ($25,000.00) shall be preceded by obtaining no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between five thousand dollars ($5,000.00) and twenty-five thousand dollars ($25,000.00) shall be with the approval of the City Council after presenting no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
The purchase order for the item must be provided to the City’s Finance Director within 4 days after approval of the purchase. If the selected vendor did not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.
3. Purchases of a least $25,000 and under $100,000
Purchases of at least $25,000 and under $100,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between twenty-five thousand dollars ($25,000.00) and one -hundred thousand dollars ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed, such purchases shall be made by purchase order with the approval of the Department Head and the City Manager.
Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between twenty-five thousand dollars ($25,000.00) and one one-hundred thousand ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. In either case, formal bids or not, unbudgeted purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.
4. Purchases greater than $100,000
Purchases greater than $100,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment greater than one one-hundred thousand dollars ($100,000.00) shall be preceded by three (3) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. If the selected vendor does not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.
Unbudgeted Supplies, Services and Equipment:
Purchases of supplies, services and equipment not contained in the annual budget greater than one one-hundred thousand ($100,000.00) shall be selected through a formal bidding process. These purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.
Emergency Purchases Policy
When an emergency situation does not permit the use of the purchasing procedures identified above, the City Manager may determine the most appropriate method to the make the procurement of one hundred thousand dollars ($100,000.00) or less. Appropriate documentation identifying the basis for the emergency and the method of procurement will be submitted to the Finance Director within five (5) working days after making the purchase.
The City Mayor with the concurrence of one other council member may authorize the City Manager in writing to incur expenditures of more than one hundred thousand dollars ($100,000.00) but not more than two hundred fifty thousand dollars ($250,000.00) under emergency situations when the health, safety and welfare of the employees or residents of the City or their property are threatened and time constraints do not permit normal City Council expenditure approval. If the City Mayor is not available the Mayor Pro-tem of the City Council with the concurrence of one other council member may act in the City Mayor's absence to authorize the emergency expenditure. If neither the Mayor nor the Mayor Pro-tem of the City Council are available, any two council members shall have the authority to authorize any such emergency expenditure. . The City Council shall be notified of the emergency expenditure within 48 hours after the decision to make the expenditure. At the next regularly scheduled City Council meeting the City Council shall be provided with all the information and documentation regarding with expenditure including a copy of the written authorization required for the expenditure.
Purchases of Services
Any contract entered into shall comply with local, state and federal government contracting regulations. Contracts for professional and consultant services must include local, State and federal government required contract language as found in the Code of Federal Regulations 48, Part 31, to include a project budget, and to require pre-approval prior to implementation.
Contract deliverables must meet the intent of the grant application and grant requirements.
Justification is required for compensation for individual consultant services, which must be reasonable and consistent with the amount paid for similar services in the market place. Detailed invoices and time and effort reports are required for consultants. o Services is defined as the furnishing of labor, time or effort by a contractor, usually not involving the delivery of specific goods or products other than those that are the end result of and incidental to the required performance. Examples of contractor service include: refuse and recycling collection, maintenance, mailing, or delivery services. Contractor services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines. The cost shall be determined by considering the maximum total expenditure over the term of the contract.
o Construction services is defined as substantial repair, remodeling, enhancement construction or other changes to any City owned land, building or infrastructure.
Procedures found with in State of California Statute shall take precedence. In absence of guidance in these areas, construction services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines.
o Combined Goods and Services in situations where the purchase combines goods and services (exclusive of construction and contractor services), such as many technology projects, the purchase shall be treated as a purchase of professional services. o Professional services is defined as consulting and expert services provided by a company, organization or individual. Examples of professional services include:
attorneys, certified public accountants, appraiser, financial and economic advisors, engineers, architect, planning and design. Professional services are generally measured by the professional competence and expertise of the provider rather than cost alone.
1. If it is estimated that the service being solicited has a total cost of over $25,000 a formal Request for Proposal may be used to solicit vendor responses. The department head shall be responsible for the preparation of all Requests for Proposal specifications, notices and advertising. Prequalification of proposers may be done at the discretion of the department head.
o The Purpose of an RFP is to solicit proposals with specific information on the proposer and the service offered which will allow the City to select the best proposal. The best proposal is not necessarily the proposal with the lowest cost. o Based upon the services or project and the magnitude of the outcome a selection committee may be advisable.
o Requests for proposals shall be formally noticed. All notices and solicitations of proposals shall state the time and place of the proposal opening. o Information to be requested of the proposer should include : Number of years the proposing company has been in business, company’s experience in the area of desired services, financial strength of the company, examples of similar services/projects completed, resumes of staff that will be associated with the project/service, list of references, insurance information. In addition the proposal should provide information about the City, scope of services requested and any outcomes. The proposal should also identify evaluation factors and relative importance.
o Establish selection criteria and include this information with the RFP. It is generally advisable to establish a numeric ranking matrix. This reduces the subjective nature of the rating process.
o Proposals should be solicited from an adequate number of qualified sources.
Requests for proposal should be formally noticed. All notices and solicitations should provide the issue date, response due date, date and time of opening responses and a contact person.
o Proposals shall be opened and recorded with a tabulation of proposals received shall be available for public inspection. All proposal documentation shall be placed on file with the City Clerk. The Department Head and selection committee (if applicable) will then review the proposals and make a recommendation to the City Council. o Service contracts or agreements should be reviewed by the City Insurance Company and the City Attorney and placed on file with the City Clerk.
Sole Source Purchasing Policy
Sole source purchasing should be avoided unless it is clearly necessary and justifiable. The justification must withstand the scrutiny of the City Council and the public. The Department Head is responsible for providing written documentation justifying the valid reason to purchase from one source or that only one source is available.
Sole source purchasing criteria include:
1. Urgency due to public safety, serious injury, financial or other unusual and compelling reasons.
2. Goods or service is available from only one source and no other good or service will satisfy the City’s requirements
3. Legal services provided by an attorney
4. Lack of acceptable bids or quotes
5. An alternate product or manufacturer would not be compatible with current products resulting in additional operating or maintenance costs
6. Standardization of a specific product or manufacturer will result in a more efficient or economical operation
7. Aesthetic purposes or compatibility is an overriding consideration
8. Purchase is from another governmental body
9. Continuity achieved in a phased project
10. Supplier or service demonstrates a unique compatibility not found elsewhere Sole source purchases follow the same necessary approval process as described above under the purchasing of goods.
Petty Cash Policy
The City maintains a petty cash account to expedite the miscellaneous purchases and payment of small bills. Petty cash funds are available at City Hall.
To be eligible to use the petty cash fund, the following requirements must be met:
1. The item to be purchased must not be regularly stocked
2. The employee must have a petty cash slip completed which includes the item(s) to be purchased, the amount of petty cash needed and the account number the purchase is budgeted to.
Upon completion of the purchase, the employee must return the receipt and any change to the Finance Director/Designee. The designee in charge of the petty cash funds is responsible to enter in all the petty cash expenditures using a purchase order requisition in order to receive a replenishment of petty cash funds.
Employee Reimbursement Policy
If the need arises to purchase an item for the City with personal funds, the employee must submit the receipt and an Expense Reimbursement Form to the Finance Director. This form should include a detailed listing of the items purchased and must be signed by the employee to be reimbursed, his or her Department Head and the Finance Director. It is the responsibility of the employee making the purchase to ensure that any available discounts are applied and that sales tax is not included, when applicable.
Credit Card Policy
Purpose
This policy establishes minimum standards and procedures for use of a city credit card to ensure compliance with the policy. Credit card holders assume responsibility of the protection and proper use of the City issued card at all times and adhere to constraints.
Policy
1. The Finance Director is designated to be responsible for the City of Kingsburg’s credit card issuance, accounting, monitoring, retrieval, and for general oversight of compliance with this credit card use policy.
2. City credit cards may be used only by those authorized and only for the purchase of goods or services for the official business of the City of Kingsburg.
3. All authorized users of City credit cards shall submit documentation detailing the goods or services purchased, the cost of the goods or services, the date of the purchase, and the official business for which it was purchased.
4. Upon termination of an employee who has been issued a City credit card, that employee shall immediately return the credit card to the City of Kingsburg Finance Department.
5. An authorized employee, who is issued a credit card, is responsible for its protection and custody, and shall immediately notify the bank card issuer and the Finance Department if the credit card is lost or stolen.
6. The Finance Department will follow established Accounts Payable internal control procedures for approval, documentation, and payment of credit card charges.
7. Unauthorized use of a City credit card shall result in disciplinary measures to the fullest extent of the law.
Procedures
1. Issuance of Credit Cards
a. Credit cards will be issued to the City Manager, Assistant City Manager, Department Directors, and all others approved by the Finance Director. The cards will be issued to individuals, in the name of the individual; there will be no departmental cards. Only one card will be issued in an individual’s name. Cards are nontransferable. b. The authorized credit limit of all credit cards issued by the City of Kingsburg shall not exceed $30,000 per department. The credit limit for each individual in departments with multiple credit cards will be determined by the Department Director. c. Check Requests are required for any purchases over $30,000 and are due by 12:00 pm on the Wednesday Accounts Payables are processed.
2. Card Use
a. The credit card shall be used for the purchase of goods and services that are for the official business of the City of Kingsburg when normal Accounts Payable procedures cannot be utilized, e.g., fuel purchases, travel-related expenses, conference registration fees, etc. Misuse of the card will subject the card holder to disciplinary action in accordance with City policies and procedures relating to disciplinary action and termination for cause.
b. Purchases made via the credit card must comply with the City’s purchasing and expenditure policies. The card in no way changes such policies. c. Anyone issued a City of Kingsburg credit card shall sign a Credit Card User Agreement, thereby agreeing to abide by adopted City credit card policies and procedures. The card holder is responsible for assuring that all credit card charges are accurate and consistent with policy guidelines.
d. All rewards earned from purchases made for City business on City issued credit cards will be the property of the City and may only be redeemed for City business needs.
3. Card Holder Responsibilities
a. The card holder must:
(i) Ensure the card is used only for legitimate business purposes. (ii) Maintain the card in a secure location at all times. (iii) Not allow other individuals to use the card.
(iv) Adhere to City purchase limits and restrictions.
(v) Obtain all sales slips, register receipts, and/or credit card slips and provide same to the Finance Department for reconciliation and approval of transactions. (vi) Attempt to resolve disputes related to billing errors with the vendor directly or in conjunction with the Finance Department.
(vii) Ensure that the appropriate credit is issued for disputed items or billing errors on a subsequent credit card statement.
(viii) Immediately report a lost or stolen card to the card issuer and notify the Finance Department of the lost or stolen card at the first opportunity during business hours. (ix) Return the card to the Finance Department upon terminating employment with the City.
4. Card Holder Liability
The credit card is a corporate charge card that will not affect the card holder’s personal credit; however, it is the card holder’s responsibility to ensure that the card is used within stated guidelines, policies, and procedures of the City. Failure to comply with program guidelines may result in the permanent revocation of the card, charge-back of an improper or unsupported transaction to the card holder for reimbursement to the City, notification of the situation to management, and further disciplinary measures, which may include termination.
5. Card Holder Termination or Card Cancellation
a. The City is required to close an account if a card holder:
(i) Terminates City employment; or
(ii) Moves to a new position in which a credit card is not required. b. The City reserves the right to cancel a credit card for any of the following reasons:
(i) The card is used for personal or unauthorized purposes; (ii) The card is used to purchase any material or service that violates policy, law, or regulation pertaining to the City;
(iii) The card holder allows the card to be used by another individual; (iv) The card holder fails to provide the required receipts and supporting documentation; or
(v) The card holder does not adhere to all of the appropriate City Administrative Orders, policies, and procedures.
6. Sample of Items That Can be Purchased with the Credit Card:
a. Airfares
b. Conference registration
c. Lodging and meals – See Personnel Manual Sec. 1219 Travel and Expense. d. Rental cars and gas
e. Lunch and dinner meeting meals
f. Minor emergency office supplies
g. Training books
7. Sample of Items That Cannot be Purchased with the Credit Card:
a. Cash advances
b. Standard merchant category exclusions (e.g., liquor or tobacco products) c. Personal use
8. Credit Card Use Audits
The Finance Department will make periodic random audits of card use and charges for appropriateness. Areas to be monitored include, but are not limited to, compliance with this and other related Administrative Orders. Excessive and/or non- use by card holders will also be monitored.
Receiving and Inspection Policy
Department Heads, or their designees, are responsible for receiving to their departments to ensure that items received conform to the specifications and quantities set forth in the purchase order requisition. All deliveries should be thoroughly inspected to ensure that materials are received in satisfactory condition. If there are any discrepancies, the Department Head or designee should contact the vendor and resolve the issue before submitting the invoice for payment. When items are sent in multiple shipments, the department should clearly indicate which items have been received and accepted when approving the invoice for payment.
Billings
All billings are to be handled through the Finance Director. It is the responsibility of each department to notify the Finance Director of all billings that need to occur.
Purchasing Authority
• The City Manager may approve purchases for the amounts outlined in the policy above. • The City Manager has the authority with the advice and consent of the City attorney to settle property damage claims against the City which are less than $5,000 and for which the City would appear in the opinion of the City attorney to have partial or total liability providing the claimant signs a release of liability in form approved by the City attorney.
Any such claims under $5,000 which are settled by the City Manager shall be routinely reported to the City Council for informational purposes. • purchase equipment, replacement and capital items up to the amount approved by the City Council and reflected in budget supplementary information. • The City Manager has the authority to make payment of accounting and auditor fees not to exceed the amount provided in the budget supplementary information.
BILLING/ACCOUNTS RECEIVABLE COLLECTION POLICY
The establishment of a formal Billing/Accounts Receivable Collection policy is an important component of the City’s financial policy and management efforts.
A. The City shall not sell municipal materials (goods or supplies) to third parties unless authorized by the City Manager.
B. The City reserves the right to require cash payment prior to the sale of any goods or services.
C. Due diligence will be conducted by City staff for the collection of receivables. Accounts will be considered delinquent upon reaching 30 days beyond the date of the invoice or upon the first day after the due date as per the invoice. Invoices overdue will accrue appropriate penalties as defined by the Clerk/Treasurer and/or the Finance Committee.
D. Accounts considered for writing-off are those that cannot be collected because of the inability to locate the party owing the City money, the party has filed for bankruptcy, or the expense of collected the delinquent funds owed to the City exceed the amount of the delinquency.
E. Delinquent personal property tax bills that become a year overdue and are determined to be uncollectible by the Clerk/Treasurer will be presented to the Finance Committee and authorization to write-off will be required for any amounts over $1,000. Delinquent personal property is exempt from any administrative fees or interest charges, as the interest and penalties associated with delinquent personal property taxes are set forth in state statutes.
SEGREGATION OF DUTIES & FINANCIAL CONTROLS POLICY
The City has established a system of internal financial controls to carry out its operations in an economical, efficient, effective and orderly manner. The primary objective of the internal control system is appropriate segregation of duties.
A. Staff who create purchase orders shall not approve those purchase orders. That is, a person independent of the purchase order creation, must approve the purchase order.
B. Staff who create purchase orders may approve receipt of goods for those purchase orders. However, where a variation to the original purchase order occurs, it must be approved by a person independent of the variation to the order.
C. Staff who enter accounts payable invoices shall not approve payment of those invoices. A person independent of the invoice entry process must approve invoice payments.
Payable checks shall be mailed by a person other than the person who created the checks.
D. Staff who create accounts receivable invoices may also process credit notes and debt write-offs. However, these transactions are supported by documentation with sign-off authorized delegates, who do not have access to create account receivable invoices.
E. Staff who create general journals and other system journals shall not approve those journals for posting to the general ledger. The City Manager, who is independent of the journal creation process, shall approve the posting of journals.
F. Users with access to create accounts receivable invoices have retained access to add or change customer records in the address book. The City understands and recognizes the risk associated with this particular duty.
G. Staff shall have a preference for system controlled on-line transactional environments with appropriate security and audit trails.
H. Staff shall have end to end responsibility for any series of financially related transactions to be distributed among two or more staff members or departments.
I. Non-compliance with established procedures are reported directly to the City Manager and the Finance Committee.
J. At a minimum, payroll shall be reviewed by the appropriate designee by: Scanning the names of those paid for people who have been terminated or not hired, scanning the amounts paid to people to make sure they look reasonable in amount, and to review hours worked to validate that they are reasonable hours for the person doing the job.
K. No one individual is to handle a cash transaction from receipt to deposit. If a department is unable to separate the receipt of cash and deposit function due to staffing limitations, a responsible employee independent from these functions (normally a department head or administrative senior employee) must be designated to verify that the total amount received equals the total amount deposited. This should be done daily, but no less than once a week.
L. All deposits should be made intact; department receipts should never be used to replenish petty cash or other funds.
M. All security and bid deposits received in negotiable form and escrowed funds or other funds requiring specialized handling should be held in the main vault at City Hall.
N. The general operating standard for deposit of negotiable funds, cash and checks, to the primary depository shall be within twenty-four hours of receipt of those funds.
Departments should weigh reasonableness and practicality versus security in determining the timing for the deposit of smaller amounts. All deposits not made daily should be held in a secured location such as a safe or vault.
O. Segregation of deposit duties: The Finance Director shall have the responsibility for creating all deposits for the City. The actual delivery of the deposits (in a sealed envelope) shall be the responsibility of the Finance Director or their designee.
GLOSSARY
Glossary:
Accounts Payable. A liability
account reflecting amounts owed
to per-sons/organizations for
goods and services received
Accounts Receivable. An asset
account reflecting amounts
owing from persons and
organizations for goods and
services provided
Accrual Basis. A method of
accounting that recognizes the
financial effect of transactions
when they occur as opposed to
when cash is actually received or
spent
Adopted Budget. A budget that has
been prepared and reviewed in
accordance with State law and
has been duly adopted by City
Council
Allocate. To set aside portions of
budgeted expenditures that are
specifically designated for a
certain purpose
Annual Budget. A budget
covering a single fiscal year
(July 1 to June 30)
Appropriation. A legal
authorization by the City
Council to make expenditures
and incur obligations for a
specific purpose
Assess. To establish an official
property value for taxation
Assets. Property owned by the City
which has monetary value
Attrition. A method of achieving a
reduction in personnel by not
refilling the position vacated
through resignation,
reassignment, transfer,
retirement, or means other than
layoffs
Authorized Positions. Employee
positions that are authorized in
the adopted budget for the
fiscal year
Balanced Budget
A budget in which each fund’s
beginning of the year cash balances plus the fund’s projected annual revenues are equal to the
annual expenditure appropriation
of each fund
Base Rate. A fixed monthly utility
charge that includes customer
charges and usage charges that
are independent of other charges
and/or adjustments such as riders
Basis of Accounting. A term used to
describe when revenues,
expenditures, expenses and
transfers are recognized in the
accounts and reported on the
financial statements, specifically
relating to the timing of
measurements
Basis of Budgeting - Basis of
budgeting refers to the method
used for recognizing revenues and
expenditures in budget. The City
uses the modified accrual basis of
accounting for budgetary
purposes, which is in compliance
with Generally Accepted
Accounting Principles.
Beginning Fund Balance - Fund
balance available in a fund from
the end of the prior year for use
in the following year.
Bond. A written promise to pay a
specified sum of money (called
the face value or principal
amount) at a specified date or
dates in the future called the
maturity date(s), together with
periodic interest at a specified
rate
Bond Market. The term used to
describe the method of obtaining
financing by issuing bonds
through either competitive or
negotiated methods. The market
rate for bonds is determined by
prevailing rate of similar issues
from other municipalities
Bond Rating. A rating (made by an
established bond rating
company) from a schedule of
grades, indicating the probability
of timely repayment of principal
and interest on bonds issued
Bond Indenture. A legal and binding
contract between a bond issuer
and the bondholders. The
indenture specifies all the
important features of a bond,
such as its maturity date, timing
of interest payments, method of
interest calculation, callable/
convertible features if applicable
and so on. The indenture also
contains all the terms and conditions applicable to the bond issue.
Glossary:
Bond Refinancing (Refunding). The
payoff and re-issuance of bonds, to
obtain better interest rates and/or
bond conditions
Budget. A plan of financial operation
comprised of an estimate of
proposed expenditures for a given
period and the proposed means of
financing them.
Budget Calendar. The schedule of
key dates, which the City follows
in preparation and adoption of its
budget
Capital Assets. Items that are
tangible, have an economic life
greater than one year, and
maintain their identities
throughout their useful lives. Also
known as fixed assets
Capital Improvements. Additions
and/or replacements to the City’s
buildings, and infrastructure
assets (e.g., highways, sewer and
water lines, pumping stations,
etc.)
Capital Outlay. Represents an
expenditure designated for the
purchase of fixed assets such as
depreciation, machinery,
equipment, or vehicles
Capital Project Fund. A fund created
to account for financial resources
to be used for acquisition or
construction of major capital
facilities
Capital Reserve. An account used to
segregate a portion of the
government’s equity to be used
for future capital program
expenditures
Carry Over Balance. An amount of
cash remaining at the end of a
fiscal year after all of the year’s
financial obligations have been
satisfied. The cash balance is
“carried over” as the beginning
cash balance of the next year
Cash Basis. A basis of accounting
under which transactions are
recognized only when cash is
received or disbursed
CDBG. Community Development
Block Grant; Federal entitlement
program designed to benefit low
and moderate income persons,
specifically in the areas of housing
and community development
Charges for Services. A charge or
fixed rate for the purchase of an
article or service including a
variety of fees and charges.
Examples include purchase of
birth certificates, planning review
fees, utility bills, etc.
Chart of Accounts. The
classification system used by a
city to organize the accounting
for various funds
City Charter - Legal authority
approved by the voters of the City
of Kingsburg under the State of
California Constitution
establishing the government
organization
City Council. The governing body of
the City of Kingsburg. There are
currently seven City Council
members including one Mayor
City Manager. The chief executive
officer of the City of Kingsburg
appointed by City Council
City Manager’s Letter. The opening
section of the budget, which
provides the City Council and the
public with a general summary of
the most important aspects of
the budgets, major changes, and
the views and recommendations
of the City Manager
CIP. Capital Improvements Program;
A plan for capital outlay to be
incurred each year over a fixed
number of years to meet capital
needs arising from the
government’s long-term needs
Collective Bargaining Agreement. A
legal contract between the
employer and a verified
representative of a recognized
bargaining unit for specific terms
and conditions of employment
(e.g., hours, working conditions,
salary, fringe benefits)
Contingency. A budgetary reserve
set aside for emergencies or
unforeseen expenditures not
otherwise budgeted
Contractual Services. An expenditure
category that includes all services
provided by outside and internal
consultants and vendors.
CPI. Consumer Price Index; A
statistical description of price
levels provided by the U.S.
Department of Labor. The index is
used as a measure of the increase
in the cost of living (i.e., economic
inflation)
Glossary:
Cost of Service. A rate-making
concept used for the design
and development of rate
schedules to ensure that the
fixed rate schedules recover
only the cost of providing the
electric service at issue. This
concept attempts to correlate
the utility’s costs and revenue
with the service provided to
each of the various customer
classes
Crandall Swim Complex: Public
Pool complex operated by
the City with expenses
funded through a JPA with
the Kingsburg Joint Union
High School District.
Debt Service. Debt service
expenditures which include
principal, interest, and
collection fees
Debt Service Fund. A fund created
to account for financial resources
to be used for the payment of
debt obligations of the City.
Payments made by a Debt Service
Fund include principal, interest,
and trustee fees (if applicable) on
City bonds
Deficit. The excess of an entity’s
liabilities over its assets or the
excess of expenditures or
expenses over revenues during a
single accounting period
Department. A major unit of
organization in the City
comprised of subunits
Depreciation. Expiration in the
service life of capital assets
attributable to wear and tear,
deterioration, action of the
physical elements, inadequacy or
obsolescence. Depreciation is
determined by allocating the cost
of capital assets over the estimated useful lives of the assets on a straight-line basis
Distinguished Budget Presentation
Awards Program. A voluntary
program administered by
Government Finance Officers
Association to encourage
governments to prepare
effective budget documents.
This award is the highest form of
recognition in governmental
budgeting and represents a
significant achievement
Distribution System. The portion of
the transmission and facilities of
an electric system that is
dedicated to delivering electric
energy to an end-user
Employee (or Fringe) Benefits.
Contributions made by a
government to meet
commitments or obligations for
employee fringe benefits. Included are the government’s share of costs for Medicare and the
various pension, medical, and life
insurance plans
Encumbrances. Commitments
related to unperformed contracts
for goods or services
Enterprise Fund. A fund created to
account for operations financed
and operated in a manner similar
to private business enterprises
(e.g., water, electric, golf course).
The expenses of an Enterprise
Fund are usually financed or
recovered through user charges
(e.g., golf fees)
Entitlements. Payments to which
local governmental units are
entitled, pursuant to an allocation
formula determined by the
agency providing the money,
usually the State or the Federal
government.
Estimated Revenue. Amount of
projected revenue to be
collected during the fiscal year
Expenditures. Cash payments for
goods received, services
rendered, or debt obligations
Fees - A charge to cover the cost of
services (e.g., building inspection
fee, zoning fee, etc.).
Final Budget. Term used to describe
revenues and expenditures for the
year beginning January 1 and
ending December 31 adopted by
Council
Financial Plan. A multi-year
financial forecast of all revenues
and expenditures of the City for
all major funds. This forecast is
the basis of the City’s annual
budget
Fiscal Policy. A government’s policies
with respect to revenues,
spending, and debt management
as these relate to government
services, programs and capital
investment. Fiscal policy provides
an agreed-upon set of principles
for the planning and programming
of government budgets and their
funding
Glossary:
Fiscal Year. A twelve-month period
designated as the operating year
for accounting and budgeting
purposes in an organization. The
City’s fiscal year runs from July 1 –
June 30.
Fixed Assets. Assets of long-term
character that are intended to
continue to be held or used, such
as land, buildings, machinery,
furniture, and other equipment.
Also known as Capital
Expenditures
Forecasting. A process of analyzing
data to determine future trends
FTE. Full Time Equivalent; Ratio of
total number of paid hours (part
time or grant employees) to the
number of working hours (2,080
hours for a full time employee)
per year
Fund Balance. The difference
between assets and liabilities
reported in a fund. Also known as
a Carry-over Balance or Retained
Earnings
GAAP. Generally Accepted
Accounting Principles; Rules and
procedures that serve as the norm
for the fair presentation of
financial statements
Gas Tax Fund – This fund is required
by State law to account for gas tax
revenues received from the State
and expended for construction
and maintenance of City streets.
General Fund. Fund used to account
for all financial resources except
those required to be accounted
for in another fund. The General
Fund balance is available to the
City for any purpose provided it is
expended or transferred
according to the general laws of
California and the Charter of the
City
GFOA. Government Finance Officers
Association; An organization that
supports the advancement of
governmental accounting,
auditing, and financial reporting
GIS. Geographic Information
System; Computer system that
illustrates geographic details of
land and/or property
Goal. A statement of broad
direction, purpose or intent based
on the needs of the community.
Governmental Fund. Fund
generally used to account for
tax-supported activities
Grants. A contribution by a
government or other
organization to support a
particular function., depending
upon the grantee
Independent Auditor’s Report. The
official written communication of
the results of an audit. In a
financial audit, the independent
auditor’s report typically will
offer an opinion on whether a
set of financial statements is
fairly presented in conformity
with GAAP
Indirect Cost. A cost necessary for
the functioning of the
organization as a whole, but which
cannot be directly assigned to one
service.
Infrastructure. An asset such as
streets, water and sewer lines,
treatment facilities, traffic signals,
etc.
Interfund Transfer. Flow of cash
between funds of the same
governmental entity
Intergovernmental Revenue.
Revenue received from other
governmental entities such as the
county, state or federal
government, most generally in
the form of grants, taxes, or
subsidies
Line-Item Budget. A budget
prepared along departmental
lines that focuses on individual
accounts within each
department, such as supplies
Long-Term Debt. Debt with a
maturity of more than one year
after the date of issuance
Maturities. The dates on which the
principal or stated values of
investments or debt obligation
mature and may be reclaimed
Mission. A description of the
scope and purpose of a
specific entity
Modified Accrual Accounting. A
basis of accounting in which
expenditures are accrued but
revenues are accounted for when
they become measurable and
available
Net Budget. The legally adopted
budget less all interfund
transfers and interdepartmental
charges
Glossary:
Note. A written promise to pay a
certain amount of money on a
specific date with interest; a
short-term debt. Most notes are
one year or less
Obligations. Amounts which are
owed including liabilities and
encumbrances
Operating Expenses. Day-to-day
expenses necessary for the
maintenance of the enterprise.
Operating expenses include
payroll, employee benefits,
depreciation, repairs, etc.
Operating Revenue. Revenue or
funds received as income to pay
for ongoing day-to-day operations
Output Indicator. A unit of work
accomplished, without reference
to the resources required to do
the work. Output indicators do
not reflect the effectiveness or
efficiency of the work performed.
(e.g., number of permits issued,
number of refuse collections
made, or number of burglary
arrests made)
Performance Indicators. Specific
quantitative and qualitative
measures of work performed as
an objective of specific
departments or programs
Performance Measure. Data
collected to determine how
effective or efficient a program
is in achieving its objectives
PERS. Public Employees Retirement
System
Personal Services. An expenditure
category which includes all City
employee salary and fringe
benefit costs
Prior-Year Encumbrances.
Obligations from previous fiscal
years in the form of purchase
orders, contracts, or salary
commitments which are
chargeable to an appropriation,
and for which a part of the appropriation is reserved. They cease to be encumbrances when the
obligations are paid or otherwise
terminated
Program. A group of related
activities performed by one or
more organizational units for the
purpose of accomplishing a
function for which the
government is responsible
Program Budget. A budget which
allocates money to the functions
or activities of a government
rather than to specific items of
cost or to specific departments
Program Performance Budget. A
method of budgeting whereby the
services provided to the residents
are broken down in identifiable
service programs or performance
indicators
Program Revenue (Income).
Revenues earned by a program,
including fees for services, license
and permit fees, and fines
P3 Model. Public/Private partnership
program that joins funding
sources to reinvest in current
infrastructure.
Real Property. Property which is
land, buildings, or other capital
improvement which become an
integral and connected part to
the real property (an example is
playground equipment).
Reserve. An account used either to
set aside budgeted revenues that
are not required for expenditure
in the current budget year or to
earmark revenues for a specific
future purpose
Resolution. A special or temporary
order of a legislative body; an
order of a legislative body
requiring less legal formality than
an ordinance or statute
Resources. Total amounts available
for appropriation including
estimated revenues, fund
transfers and beginning balances
Retained Earnings. The historically
accumulated earnings of an
enterprise fund less any
amounts transferred to other
funds not deemed for
operational purposes
Revaluation. The process used by
the assessor to place a new value
on real property and
improvements for determining
the parcel’s assessed value for
property tax purposes. A
revaluation is performed on all
taxable properties in the same
year
Revenue. Sources of income
financing the operations of
government
RFP. Request for Proposal
Glossary:
ROI. Return on Investment
Service Level. Services or products
which comprise actual or expected
output of a given program. Focus is
on results, not measures of
workload
Special Assessment. A levy made
against certain properties to defray
all or part of the cost of a specific
capital improvement or service
deemed to benefit primarily those
properties
Special Assessment Fund. A fund
created to account for the use of
special assessment receipts
Special Revenue Fund. A fund created
to account for financial resources
which are designated for a specific
operational purpose by local or
state regulations
Strategic Plan. The document prepared by the City which defines the major issues and establishes a
process to continually review and
improve the City organization’s
vision of the community. The Strategic Plan provides the framework within which the overall direction of
the City will be guided and against
which policy decisions and issues
will be measured
Structurally Balanced Budget. A
budget in which all funds’
expenditures are equal to or less
than the amount of revenue
projected for each budget year
Subsidy. Monetary assistance
granted by a government to a
person or group in support of a
project or enterprise being in the
public interest
Supplemental Appropriation. A legal
authorization by the City Council
to make expenditures and to incur
obligations which are additional to
the authorization contained in the
City’s original annual
appropriation
Taxes. Compulsory charges levied by a
government for the purpose of
financing services performed for
the common benefit of the people.
This term does not include specific
charges made against particular
persons or property for benefit,
such as special assessments
Transient Occupancy Tax. A 12% tax is
levied on charges for occupancy of
hotel and motel rooms for stays of
30 days or less.
Transfers In/Out. Amounts
transferred from one fund to
another to assist in financing the
services or purchases for the
recipient fund transferring electric
energy in bulk between points of
supply and points at which it is
transformed for delivery over the
distribution system lines to
consumers or is delivered to other
electric systems
Trust Funds. Funds established to
account for assets held for other
City funds
Unencumbered Balance. The
amount of money in a fund that is
neither expended nor
encumbered and is still available
for future purposes
Unreserved Fund Balance. Portion of a
fund’s balance that is not restricted
for a specified purpose and is available for general appropriation User Charge or User Fees. Charges for
service, the payments of a fee for
direct receipt of a public service by
the party benefiting from the
service (e.g., greens fees, water bill
payments)
Utility. A service or commodity used
for generation and transmission or
distribution to the general public
such as electricity, gas, or water.
The City of Kingsburg has utility
charges for water, gas, electric, and
wastewater
Variable Cost. A cost that increases/
decreases with increases/decreases in the amount of service provided
Working Cash. Excess of readily available assets over current liabilities, or cash on hand equivalents which
may be used to satisfy cash flow
needs
Workload Indicator. A unit of work
to be done (e.g., number of
permit applications received or
the number of burglaries to be
investigated)
Year-End. This terms means as of June
30th (end of the fiscal year).
City of
Kingsburg
2026-2027
CITY MANAGER’S
RECOMMENDED BUDGET
JUNE 2, 2026
Strategic Goals
serves as the blueprint for policy decisions and is a direct corollary to the City's strategic goals…
The Budget….
FINANCIAL
STABILITY
COMMUNITY
SAFETY
PRESERVE THE
KINGSBURG
EXPERIENCE
COMMUNITY
ENGAGEMENT
SUPPORT
BUSINESSES
2 2025/26 Budget - Recap
• General Fund
• Enterprise Funds
• Special Revenues
• Highlights
3 General Fund Projections – FY2026
Year End Revenue Projections
• Overall property taxes expects slight
growth from FY25
• Bradley Burns Sales tax trending
higher than budgeted; +2.5%
• Franchise tax and business license
fees trending with budget.
• Planning Fees are based upon activity
(new SFR and commercial buildings)
and are trending normally.
• Overall Revenues are trending above
original budget projections; mainly
due to continuing property tax growth
and steady development activity.
Trends
• Moderate Property Tax growth; (less home
sales leads to less revaluation of homes as
compared to previous years)
• Higher Motor Vehicle Licensing Fee – based
upon vehicle market values & population
• Building Permit Fees – Activity continues but
slower from previous years (less SFR starts)
• Community Facilities District Funds
supplement a portion of GF and other budgets
to offset costs for services; for GF that includes
Police, PW and Admin costs.
- These funds grow with additional housing starts
along with CPI adjustment annually.
4 Recreation Funds
Revenue Summary • Pool revenues higher (includes partnership with KECSD for swim lessons)
• Senior Center supported by KHCD grant to provide
higher level of service.
(to pay for meals/supplies)
• $148,000 GF transfer to pool. • $100,000 GF transfer to Senior Center Expenditure Summary • Lifeguard wages increase due to minimum wage changes (tied to CPI)
• 50% split with HS through JPA for eligible
time/expenses (Pool); includes capital
expenditures.
• Senior Center costs higher due to materials/meal
supply cost increases and wage/benefit changes.
5 ENTERPRISE FUNDS
A FUND ESTABLISHED BY A GOVERNMENTAL ENTITY TO ACCOUNT FOR OPERATIONS OF AN ENTERPRISE ACTIVITY. ENTERPRISE
FUNDS GENERALLY ARE SEGREGATED AS TO PURPOSE AND USE FROM OTHER FUNDS AND ACCOUNTS OF THE
GOVERNMENTAL ENTITY WITH THE INTENT THAT REVENUES GENERATED BY THE ENTERPRISE ACTIVITY AND DEPOSITED TO THE ENTERPRISE FUND WILL BE DEVOTED PRINCIPALLY TO FUNDING ALL OPERATIONS OF THE ENTERPRISE ACTIVITY.
Revenue Summary
• Water operations are funded through fees for the
commodity. First year of new rates after Prop. 218
passage in FY25.
• Solid Waste Fund operations are also funded through
fees for service.
• Fire/Amb. Include a combination of ambulance
transport cost recovery, PP-GEMT and IGT program
participation that provides additional reimbursement
for qualified ambulance/transport activity.
• Fire/Amb. IGT higher than budgeted due to program
timing – Fund operating in the positive.
• Average ~$800 per ambulance run (regardless of
amount charged).
Expenditure Summary
• Water Enterprise – increase in service lateral repairs (city-wide).
• Water Enterprise – Revenues now more in line with
expenditures due to rate structure change.
• Solid Waste – Costs are for Mid Valley Disposal, Street Sweeping and city staff that handle billing.
• Solid Waste - Rate design change has helped stabilize the fund, with revenues covering overall expenditure
costs.
• Amb./Fire: Some higher OT expenditures due to
wildland fire activity; reimbursed through State OES
• Amb./Fire: Continue to deal with higher pricing for
fuels, supplies, employee PPE, etc.
6 We operate 3 enterprise Funds:
• Water
• Solid Waste
• Ambulance/Fire
Special Revenue Funds
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:
1. Revenues received for local transportation Funds (Gas Tax, Local Transportation funds, Measure C)
2. Revenues received via the 1% Public Safety tax initiative (Measure E) Revenue Summary
• Transportation revenues are customarily
in line with originally budgeted amounts,
as they are provided by the State/FCOG.
Expenditure Summary
• Gas Tax includes a portion of
salaries/benefits for PW Street Maint.
employees
• Flexibility in capital project funding
• Use of fund balance for purposes of local
road improvement projects and/or
matching share of Federal projects.
FY26: Projects Completed Using Special
Funds
City public space landscape maint. (Measure
C funds)
Street Striping & Curb Painting
Sidewalk Repairs
Street Lighting Costs
Road Projects
- Tulare St. (Phase 1)
- NE Streets Project (23rd/24th/25th)
- Stroud Ave (22nd to Madsen)
- FY2027 Project Engineering/Design Costs
(Summer 2026 Streets)
7 2025-2026 Highlights
Inclusive, Outcome-based Budgeting based
upon strategic goals
Received GFOA Distinguished Budget Award
(11th Consecutive Year) & Annual
Comprehensive Financial Report Award
Economic Development Programs (B.I.Z., P3
façade/alley program, impact fee flexibility,
Forgivable Loan Program, Property and Sales
Tax Sharing) – Including Deli Casa Project
Hired/Promoted Police Chief Shaun
Stephens
Completed a Water Rate Study &
implemented new rates to ensure fund
solvency.
Measure E Renewal Efforts
Capital Project
Investment – 38
projects; $4.13m
General Plan Update
Completed
Partnership with KESD
for Children Swim
Lessons
Took Delivery of Fire
Engine 140
Parks Master Plan
Update Completed
City Solar Installations
Complete at 3 of 4
locations.
Coffee Pot Tower &
HWY99 Sign
Refurbishment
Installation of LPR
Cameras
City Hall Feasibility and
Space Study
Water Conservation &
Recharge Investments
Expanded Feral Cat
Trap-Neuter-Return
Program
Initiated Developer
Impact Fee Study
Update
8 FY27 Main General Fund Revenue Sources
9 Sales Tax
Transient
Occupancy Tax
(Hotel Bed Tax)
Building Permit &
Licensing
Motor Vehicle
License Fee
Franchise Fees &
Ancillary NonRecurring Prop.
Taxes
Property Taxes
(including CFD
contributions)
GENERAL FUND
REVENUE FORECAST: FY2027
10 26/27
Property Tax $ 1,833,985 23.25%
Sales Tax $ 1,680,000 21.30%
Motor Vehicle In-Lieu $ 1,652,500 20.95%
Other Taxes $ 1,049,500 13.31%
Licenses, Permits & Fees $ 764,450 9.69%
Transfer In $ 658,390 8.35%
Other Revenue $ 242,865 3.08%
Charges for Services $ 5,430 0.07%
$ 7,887,120 100.00%
Property Tax
23.25%
Sales Tax
21.30%
Motor Vehicle
In-Lieu
20.95%
Other Taxes
13.31%
Licenses,
Permits & Fees
9.69%
Other Revenue
3.08%
11 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2023 2024 2025 2026 2027
$10,059,338
$11,078,765
$8,380,421 $8,071,913 $7,887,120
Dollars
Fiscal Years
General Fund Revenue Trend
Overall Summary – General Fund
12 $4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
$11,000,000
$12,000,000
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
General Fund
Expenditure Forecast: FY2027
13 26-27
Police $ 3,696,485 46.88%
City Council & Admin $ 1,847,575 23.43%
Planning & Building $ 693,979 8.80%
Public Works $ 638,807 8.10%
Community Service $ 533,607 6.77%
Fire $ 475,000 6.02%
$ 7,885,453 100%
Police
46.88%
City Council &
Admin
23.43%
Planning &
Building
8.80%
Public Works
8.10%
Community
Service
6.77%
Fire
6.02%
General Fund Expenditures
Expenditures
• City Council
- Includes funding for all councilmembers to attend League of Cities Conference
- Normal monthly wages & related expenses.
• Non-Dept.
- Funding for Econ. Dev. Partnerships
- Includes fees for website, communications, etc.
- GF subsidy for Fire/Amb. ($475,000)
- Allocation of PERS UAL GF Costs
• City Manager/City Clerk/Finance
- Regular wage/benefits
- Includes portion for Accountant position (33%)
- Funding for LMT Leadership Retreat
• Planning/Development Dept.
- Maintains previously allocated positions
- Includes funding for a part-time Neighborhood
Improvement Officer (code enforcement)
- Includes consultant services for Engineering plan
check, design and inspections (these fees are offset by permitting and other respective fees).
• Community Services
- Includes transfer out to pool and Senior Center to
support their operations.
- Hot Meal Program for Senior Center; Hillblom
Foundation and KHCD grants provided additional
funding
14 General Fund Expenditures
Expenditures
• Police
- Maintains existing GF positions (17 total)
- PERS UAL allocation for respective costs.
- Includes annual payment for dispatching
service with Fresno Co. (formula based
upon population)
- Capital Outlay; Purchase of new patrol
vehicles (lease structure)
- Police Expenses = 46.88% of GF spending
• PW Admin/Landscape
Maint/Vehicle Maint./Facility
- Salaries reflect approved MOU
changes
◦ All depts. pay fair share of insurance
& workers comp. (through Risk
Management Assoc.)
15 Recreation Funds
Revenue Summary
• Pool revenues remain consistent; 2nd
Season of partnership with KECSD
Summer programming.
• Pool & Senior Center are a subset of the
GF but is reported separately to show
overall operational costs.
• Senior Center –Continued KHCD Grant
for hot meals/breakfast.
• GF transfer/subsidy for both pool &
senior center increased to account for
higher wages and supply costs due to
inflation.
Expenditure Summary
• Pool expenditures reflect minimum wage
increase and ongoing maintenance (pool
expenses split 50/50 with KJUHS for 10
mos. via JPA)
• Pool costs increasing (utility costs); while
revenues remain relatively flat.
• Senior center costs higher due to
employee wage changes, supply costs,
etc.
16 Special Revenue Funds
Special Revenue funds are received and segregated from the General Fund for designated purposes. Kingsburg has two special revenue fund purposes:
1. Revenues received for local transportation projects.
2. Revenues received via the 1% Public Safety tax (Measure e) Revenues
- Gas Tax projected higher (+6.3%)
- Local Transportation Funds (LTF 8) higher due to less allocation towards County transit
- Includes annual SB1 allotment (+8.9%)
- Measure C Funds (Street maint, ADA, Flexible funding) – ~$540,000 annually
Expenditures
- Funds (2) Street Maint. Employees (Gas Tax)
- Measure C Funds (Street maint, ADA, Flexible funding) - Portion of FY27 Street Design work
- Landscaping services in public ROW
- Sidewalk Repairs
- Street Lighting
26/27 Projects
City public space landscape maint.
(Measure C)
Street Striping & Curb Painting
Sidewalk Repairs
Street signage, barricades and
supplies.
New Downtown Banners (Holiday
Design)
Road Projects
- Tulare St. (Phase 2)
- NE Roads
- Rafer Johnson Dr. (SB1)
17 Special Revenues – 1% Public Safety Tax (Measure E)
Revenues
- $2,816,334 (3.4%)
- Projections based upon actuals as well as
recommendation from Avenu Insights &
Analytics
- Includes revenues not received in regular
sales tax (car sales, online purchases, etc.)
- Portion of CFD and UAL also help offset
costs.
Expenditures
- All spending reviewed and recommended by
Oversight Committee (Affirmed compliance
on May 12, 2026)
- Maintains small fund balance for future
years.
26/27 KPD Summary
8.25 FTEs
Body Worn Cameras
Training Plan
Portion of SRO
funding for 2
positions
Ballistic vests, taser
subscription, etc.
18 26/27 KFD Summary
5.67 FTEs
Portion of Engine
Payment
Regular Tools &
Supplies
Training & Education
PPE Replacement
Enterprise Funds
A fund established by a governmental entity to account for operations of an enterprise activity. Enterprise funds generally are segregated as to purpose and use from other funds and accounts of the governmental entity with the intent that revenues generated by the enterprise activity and deposited to the enterprise fund will be devoted principally to funding all operations of the enterprise activity.
Revenues
- Water fees reflect recent Prop. 218 and rate
study recommendations.
- Solid waste revenues more consistent; 5.5%
rate increase proposed for July 1
- Fire/Amb revenues include IGT & PP-GEMT
funding, as well as ambulance charges for
services
- Ambulance charges are modified per CPI
each year.
Expenditures
Water Dept.
- GSA Contribution (fee for water purchase
and for capital projects)
- Updated UAL allocation
- Portion of Solar debt payments.
19 Enterprise Funds
• Amb/Fire
- Regular salary/benefit expenses
- PERS and workers compensation increase
(actuarial changes)
- Fire Station #2 bond payments continue as
scheduled
- Change to ambulance billing to show the net
cash received – more accurate figure as opposed
to billables.
- Participation in IGT and PP-GEMT programs
Expenditures
Solid Waste
- Prop 218 Rate Increase July 1 (5.5%)
- Rates for Service based on May CPI (per contract
with MVD
- Most line items relatively consistent with previous
year funding levels.
- New state mandates (1383) compliance included
as part of MVD contract
20 Community Facilities Districts (CFD)
• Similar to L&L Districts, but help fund a broader range of services, including public safety, road improvements,
landscaping, alley repair, etc.
• All new development (since 2017) pay into a CFD through annual property tax assessment. (Both Tulare and Fresno Co.) • Council adopts the annual levy each year as part of the budget process.
• We have 2 zones; Zone 1 includes all new annexations except for the Fresno Co. portion of the Summerlyn Tract.
• Zone 2 includes the Summerlyn Tract (Fresno Co.)
• Tulare Co. collects the same tax levy (same amount per lot) from the Tulare Co. properties and remits payment to
Kingsburg to offset our costs for maintaining the subdivision. • Will be examining a Zone 3 for proposed Senior Housing (Lilla Dallen project).
21 FY2027
• Zone 1 Levy: $864.33/home (298 lots)
• Zone 2 Levy: $1,755.98/home (164 lots)
Expenditures
• Police, Fire, PW, Admin Offsets for
Services
• Contracted Landscaping Services
• Street Lighting
• Parks/Public Space Maintenance
• Regular Operation and Maint. Costs
• “Drop” Accounts for future capital outlay
(Streets/Alleys, Parks)
• Will have expenditures in FY27 for road
maintenance in Summerlyn (preventative
maint. Work)
Other Funds
• Development Impact Fees
- One-time fees collected on eligible new
development (both residential and
commercial)
In Progress Single Family Residential
- Tract 6480; Weststar Phase V, 97 lots
approved
- Expenditures include State mandated Impact
Fee Nexus Update (every 8 years)
• Finance Authority
- Includes our debt obligation payments
- Special Assessment District Collections for
improvements that were paid for when subdivisions
were installed.
• Landscape & Lighting (L&L)
- Assessments collected annually to pay for the maintenance of thirteen zones. (work performed by DPW and/or private
contract)
- Offsets street lighting & landscaping costs
- Not all zones have a CPI escalator; pay a flat rate each year. 22 Internal Service
Funds
July 2018 – Council approved‘waterfall’ of surplus funding to designated accounts: