Agenda packet — Lemoore City Council, June 27, 2023

SPECIAL MEETING AGENDA
Please silence all electronic devices as a courtesy to those in attendance. Thank you.

Items denoted with a are Redevelopment Successor Agency items and will be acted upon by the Redevelopment Successor Agency Board.
a. CALL TO ORDER
b. INVOCATION
c. PLEDGE OF ALLEGIANCE
d. ROLL CALL
e. AGENDA APPROVAL, ADDITIONS, AND/OR DELETIONS
1 – STUDY SESSION
No Study Session.

PUBLIC COMMENT
Public comment will be in accordance with the attached policy. This time is reserved for members of the audience to address the City Council on items of interest that are not on the Agenda and are within the subject matter jurisdiction of the Council. It is recommended that speakers limit their comments to three (3) minutes each and it is requested that no comments be made during this period on items on the Agenda. The Council is prohibited by law from taking any action on matters discussed that are not on the Agenda. Prior to addressing the Council, any handouts for Council will be provided to the City Clerk for distribution to the Council and appropriate staff. The public will have an opportunity to comment on items on the agenda once the item has been called and the Mayor opens the item to the public.
2 – CEREMONIAL / PRESENTATION
No Ceremonies or Presentations.
3 – DEPARTMENT AND CITY MANAGER REPORTS
3-1 Department & City Manager Reports
4 – CONSENT CALENDAR
Items considered routine in nature are placed on the Consent Calendar. They will all be considered and voted upon in one vote as one item unless a Council member or member of the public requests individual consideration. 4-1 Approval – Authorized Agents for California OES
4-2 Approval – Contract for Financial Consulting Services with Price Paige and Company for Fiscal Year 2023-2024
4-3 Approval – Side Letter #2 between the City of Lemoore and the General Association of Service Employees (GASE) Bargaining Unity for MOU 2022
4-4 Approval – Side Letter #2 between the City of Lemoore and the Lemoore Police Sergeants Unit (LPSU) for MOU 2022

LEMOORE

CALIFORNIA

JOINT LEMOORE CITY COUNCIL

AND LEMOORE REDEVELOPMENT

SUCCESSOR AGENCY MEETING

COUNCIL CHAMBER
429 C STREET, LEMOORE, CA
June 27, 2023
5:30 P.M.
1 4-5 Approval – Side Letter #2 between the City of Lemoore and the Lemoore Police Officers Association (LPOA) Bargaining Unity for MOU 2022
4-6 Approval – Side Letter #2 between the City of Lemoore and the Lemoore Police Professional Services Bargaining Unity (PPSBU) for MOU 2022 4-7 Approval – Potential Sale of Property located on the Northwest corner of Heinlen and D Streets, APN 020-0574-025 – 309 Heinlen Street (Antler Hotel) 5 – PUBLIC HEARINGS
Report, discussion and/or other Council action will be taken. 5-1 Public Hearing – Resolution 2023-18 – Adopting the Budget for Fiscal Year July 1, 2023 to June 30, 2024, Providing for the Appropriation and Expenditure of all Sums Set Forth in said Budget, Providing for the Transfers and Additional Appropriations and Repealing all Resolutions and Parts of Resolutions in Conflict Herewith (Speer) 6 – NEW BUSINESS
Report, discussion and/or other Council action will be taken. 6-1 Approval – Resolution 2023-19 – Authorizing a Continuing Budget Resolution to Commence on July 1, 2023 and to end on July 18, 2023, Pending the Adoption of a 2023-2024 Fiscal Year City Budget (Speer)
6-2 Approval – Resolution 2023-20 – Intention to Levy and Collect the Annual Assessments within Landscape and Lighting Maintenance District No. 1 (LLMD) Zones 1 through 13 and Resolution 2023-21 – Intention to Levy and Collect the Annual Assessments within Public Facilities Maintenance District No. 1 (PFMD) Zones 1 through 10 (Reeder) 7 – BRIEF CITY COUNCIL REPORTS AND REQUESTS
7-1 City Council Reports / Requests

CLOSED SESSION

1. Government Code Section 54957
Public Employee Performance Evaluation – City Manager

CLOSED SESSION REPORT

ADJOURNMENT
Upcoming Council Meetings
• City Council Regular Meeting, Tuesday, July 4, 2023 – Cancelled • City Council Regular Meeting, Tuesday, July 18, 2023
Agendas for all City Council meetings are posted at least 72 hours prior to the meeting at the Council Chamber, 429 C Street and the Cinnamon Municipal Complex, 711 W. Cinnamon Drive. Written communications from the public for the agenda must be received by the City Clerk’s Office no less than seven (7) days prior to the meeting date. The City of Lemoore complies with the Americans with Disabilities Act (ADA of 1990). The Council Chamber is accessible to the physically disabled. Should you need special assistance, please call (559) 924-6744, at least 4 business days prior to the meeting.

PUBLIC NOTIFICATION
I, Marisa Avalos, City Clerk for the City of Lemoore, declare under penalty of perjury that I posted the above City Council Agenda for the Special meeting of June 27, 2023, at Council Chamber, 429 C Street and Cinnamon Municipal Complex, 711 W. Cinnamon Drive, Lemoore, CA on June 23, 2023. //s//
Marisa Avalos, City Clerk
2 CITY COUNCIL SPECIAL MEETING
JUNE 27, 2023 @ 5:30 p.m.

The City Council will hold its public meetings in person, with a virtual option for public participation based on availability. The City of Lemoore utilizes Zoom teleconferencing technology for virtual public participation; however, the City makes no representation or warranty of any kind, regarding the adequacy, reliability, or availability of the use of this platform in this manner. Participation by members of the public through this means is at their own risk. (Zoom teleconferencing/attendance may not be available at all meetings.) The meeting may be viewed through the following Zoom Meeting:
• Please click the link below to join the webinar:
• https://us06web.zoom.us/j/87585966110?pwd=aDRGT09FYlpaeFRMckZYSHdEaE1iUT09 • Meeting ID: 875 8596 6110
• Passcode: 468321
• Phone: +1 669 900 6833
If you wish to make a general public comment or public comment on a particular item on the agenda, participants may do so via Zoom during the meeting or by submitting public comments by e-mail to: [email protected]. In the subject line of the e-mail, please state your name and the item you are commenting on. If you wish to submit a public comment on more than one agenda item, please send a separate e-email for each item you are commenting on. Please be aware that written public comments, including your name, may become public information.

Additional requirements for submitting public comments by e-mail are provided below.

General Public Comments & Comments on City Council Business Items For general public comments and comments regarding specific City Council Business Items, public comments can be made via Zoom during the meeting or all public comments must be received by e-mail no later than 5:00 p.m. the day of the meeting. Comments received by this time will be read aloud by a staff member during the applicable agenda item, provided that such comments may be read within the normal three (3) minutes allotted to each speaker. Any portion of your comment extending past three (3) minutes may not be read aloud due to time restrictions.

If a general public comment or comment on a business item is received after 5:00 p.m., efforts will be made to read your comment into the record. However, staff cannot guarantee that written comments received after 5:00 p.m. will be read. All written comments that are not read into the record will be made part of the meeting minutes, provided that such comments are received prior to the end of the City Council meeting.

Public Hearings
For public comment on a public hearing, all public comments must be received by the close of the public hearing period. All comments received by the close of the public hearing period will be read aloud by a staff member during the applicable agenda item, provided that such comments may be read within the normal three (3) minutes allotted to each speaker. Any portion of your comment extending past three (3) minutes may not be read aloud due to time restrictions. If a comment on a public hearing item is received after the close of the public hearing, such comment will be made part of the meeting minutes, provided that such comment is received prior to the end of the meeting.
*PLEASE BE AWARE THAT ANY PUBLIC COMMENTS RECEIVED THAT DO NOT SPECIFY A PARTICULAR AGENDA ITEM WILL BE READ ALOUD DURING THE GENERAL PUBLIC COMMENT PORTION OF THE AGENDA.* 3 City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-9003 Staff Report
Item No: 4-1
To: Lemoore City Council
From: Frank Rivera, Public Works Director
Date: June 14, 2023 Meeting Date: June 27, 2023
Subject: Authorized Agents for California OES
Strategic Initiative:
☒ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☒ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approval of Authorized Agents on behalf of the City with California Office of Emergency Services.

Subject/Discussion:

In an attempt to apply for emergency state funding, a state OES-FPD-130 form needs to be completed. The OES-FPD-130 form is a Designation of Applicant’s Agent Resolution Non-State Agencies. This form appoints Authorized Agents of the City to allow these individuals to sign documents required by the state to receive funding in the event of a declared disaster.

Staff recommends appointing City Manager Nathan Olson and Assistant City Manager Michelle Speer as Authorized Agents of the City. If approved, the attached OES-FPD-130 form will be filed with the State Office of Emergency Services and effective up to three years.

Financial Consideration (s):

None.
4 Alternatives or Pros/Cons:

Alternative: Council could reject the request which would result in not being eligible to apply for state disaster relief funds.

Commission/Board Recommendation:

N/A
Staff Recommendation:

Staff recommends Council approve the request for Nathan Olson and Michelle Speer to be Authorized Agents.

Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☐ Contract ☐ City Manager
☒ Other ☐ Finance
5 DESIGNATION OF APPLICANT'S AGENT RESOLUTION FOR NON-STATE AGENCIES

BE IT RESOLVED BY THE OF THE
(Governing Body) (Name of Applicant)

THAT , OR
(Title of Authorized Agent)
, OR
(Title of Authorized Agent)
(Title of Authorized Agent)
is hereby authorized to execute for and on behalf of the , (Name of Applicant)
a public entity established under the laws of the State of California, this application and to file it with the California Governor’s Office of Emergency Services for the purpose of obtaining federal financial assistance for any existing or future grant program, including, but not limited to any of the following:
- Federally declared Disaster (DR), Fire Mitigation Assistance Grant (FMAG), California State Only Disaster (CDAA), Immediate Services Program (ISP), Hazard Mitigation Grant Program (HMGP), Building Resilient Infrastructure and Communities (BRIC), Legislative Pre-Disaster Mitigation Program (LPDM), under - Public Law 93-288 as amended by the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988, and/or state financial assistance under the California Disaster Assistance Act.
- Flood Mitigation Assistance Program (FMA), under Section 1366 of the National Flood Insurance Act of 1968.
- National Earthquake Hazards Reduction Program (NEHRP) 42 U.S. Code 7704 (b) ((2) (A) (ix) and 42 U.S. Code 7704 (b) (2) (B) National Earthquake Hazards Reduction Program, and also The Consolidated Appropriations Act, 2018, Div. F, Department of Homeland Security Appropriations Act, 2018, Pub. L. No. 115-141 - California Early Earthquake Warning (CEEW) under CA Gov Code – Gov, Title 2, Div. 1, Chapter 7, Article 5, Sections 8587.8, 8587.11, 8587.12 That the , a public entity established under the
(Name of Applicant)
laws of the State of California, hereby authorizes its agent(s) to provide to the Governor’s Office of Emergency Services for all matters pertaining to such state disaster assistance the assurances and agreements required.

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Cal OES ID No: _____________
Rev. 10-2022 Page 1 of 4 OES-FPD-130
6 Please check the appropriate box below
This is a universal resolution and is effective for all open and future disasters/grants declared up to three (3) years following the date of approval.

This is a disaster/grant specific resolution and is effective for only disaster/grant number(s):

Passed and approved this __day of , 20
(Name and Title of Governing Body Representative)
(Name and Title of Governing Body Representative)
(Name and Title of Governing Body Representative)

CERTIFICATION
I, , duly appointed and of
(Name) (Title)
, do hereby certify that the above is a true and
(Name of Applicant)
correct copy of a resolution passed and approved by the (Governing Body)
of the on the day of , 20 .
(Name of Applicant)
(Signature) (Title)

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Rev. 10-2022 Page 2 of 4 OES-FPD-130
7 Cal OES Form 130 Instructions
A Designation of Applicant’s Agent Resolution for Non-State Agencies is required of all Applicants to be eligible to receive funding. A new resolution must be submitted if a previously submitted resolution is older than three (3) years from the last date of approval, is invalid, or has not been submitted.

When completing the Cal OES Form 130, Applicants should fill in the blanks on pages 1 and 2. The blanks are to be filled in as follows:

Resolution Section:

Governing Body: This is the group responsible for appointing and approving the Authorized Agents.

Examples include: Board of Directors, City Council, Board of Supervisors, Board of Education, etc.

Name of Applicant: The public entity established under the laws of the State of California.

Examples include: School District, Office of Education, City, County or Non-profit agency that has applied for the grant, such as: City of San Diego, Sacramento County, Burbank Unified School District, Napa County Office of Education, University Southern California.

Authorized Agent: These are the individuals that are authorized by the Governing Body to engage with the Federal Emergency Management Agency and the California Governor’s Office of Emergency Services regarding grants for which they have applied.

There are two ways of completing this section:

1. Titles Only: The titles of the Authorized Agents should be entered here, not their names. This allows the document to remain valid if an Authorized Agent leaves the position and is replaced by another individual. If “Titles Only” is the chosen method, this document must be accompanied by either a cover letter naming the Authorized Agents by name and title, or the Cal OES AA Names document. The supporting document can be completed by any authorized person within the Agency (e.g., administrative assistant, the Authorized Agent, secretary to the Director). It does not require the Governing Body’s signature.

2. Names and Titles: If the Governing Body so chooses, the names and titles of the Authorized Agents would be listed. A new Cal OES Form 130 will be required if any of the Authorized Agents are replaced, leave the position listed on the document, or their title changes.

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Rev. 10-2022 OES-FPD-130 Page 3 of 4
8 Checking Universal or Disaster-Specific Box: A Universal resolution is effective for all past disasters and for those declared up to three (3) years following the date of approval. Upon expiration it is no longer effective for new disasters, but it remains in effect for disasters declared prior to expiration. It remains effective until the disaster goes through closeout unless it is superseded by a newer resolution.

Governing Body Representative: These are the names and titles of the approving Board Members.

Examples include: Chairman of the Board, Director, Superintendent, etc. The names and titles cannot be one of the designated Authorized Agents. A minimum of three (3) approving board members must be listed. If less than three are present, meeting minutes must be attached in order to verify a quorum was met.

Certification Section:

Name and Title: This is the individual in attendance who recorded the creation and approval of this resolution.

Examples include: City Clerk, Secretary to the Board of Directors, County Clerk, etc. This person cannot be one of the designated Authorized Agents or Approving Board Member. If a person holds two positions (such as City Manager and Secretary to the Board) and the City Manager is to be listed as an Authorized Agent, then that person could sign the document as Secretary to the Board (not City Manager) to eliminate “Self-Certification.”

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Rev. 10-2022 Page 4 of 4 OES-FPD-130
9 City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-6708 Staff Report
Item No: 4-2
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Administrative Services Dir.

Date: June 14, 2022 Meeting Date: June 27, 2023
Subject: Contract for Financial Consulting Services with Price Paige and Company for Fiscal Year 2023-2024
Strategic Initiative:
☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☒ Fiscally Sound Government ☒ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the agreement with Price Paige and Company for financial consulting services for fiscal year 2023-2024, and authorize the City Manager, or designee, to execute contract documents.

Subject/Discussion:

Since July of 2019, the City has been working with Price Paige and Company to review current policies and procedures and implement best practices. The financial consultant has been a critical part of the City’s efforts to solidify financial practices regarding internal processes, as well as adhering to governmental accounting standards.

City staff and Price Paige have built a strong partnership, ensuring that public funds are accounted for in the most appropriate manner. Our partnership has resulted in a reduction of audit findings and stronger internal controls.

Staff is recommending that City Council continue the partnership with Price Paige and Company and approve a contract for the following tasks:
10 1) Assist the City in the year-end close of its financial records for the year ending June 30, 2023 by performing reconciliations of certain balance sheet and income statement balances, as listed on the attached schedule.
2) Prepare the City’s financial statements for the year ending June 30, 2023. 3) Serve as a liaison with the City’s external auditors for any inquires directly related to certain balance sheet and income statement balances, as listed on the attached schedule for the year ending June 30, 2023.
4) Provide the City with additional consultation, including training of accounting personnel, as agreed-upon with City management. The scope, timing and extent of the additional consultation will be discussed prior to the commencement of any work. 5) Prepare the annual reports of financial transactions for the City for the year ended June 30, 2023.

The use of financial consulting will reduce the cost of the annual audit, will provide for necessary review of current practices to ensure compliance with state and federal standards, will help to establish best practices, and will provide a foundation for continued financial practices in the future.

Financial Consideration(s):

The cost of financial consulting for Fiscal Year 2023-2024 is $115,650. This is funded through the general fund and is included in the FY 2024 budget.

Alternatives or Pros/Cons:

Pros:
• Completion of year-end closing of the City’s financials • Preparation of financial statements necessary for the annual audit • Review and development of internal practices
• Compliance with governmental accounting best practices • Training and consultation for finance staff
Cons:
• None noted
Commission/Board Recommendation:

Not applicable.

Staff Recommendation:

Staff recommends approval of the contract with Price Paige and Company for financial consulting services for year ending June 30, 2023.

Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☐ Contract ☐ City Manager
☒ Other ☐ Finance
List: Agreement
11 April 12, 2023
Mr. Nathan Olson, City Manager
City of Lemoore
711 W. Cinnamon Drive
Lemoore, California 93245
Dear Mr. Olson:

This letter confirms the engagement of Price Paige & Company by the City of Lemoore (the City) during the year ending June 30, 2024.

The professional consulting services we currently expect to provide include the following:
1) We will assist the City in the year-end close of its financial records for the year ending June 30, 2023 by performing reconciliations of certain balance sheet and income statement balances, as listed on the attached schedule.
2) We will prepare the City’s financial statements for the year ending June 30, 2023. 3) We will serve as a liaison with the City’s external auditors for any inquiries directly related to certain balance sheet and income statement balances, as listed on the attached schedule for the year ending June 30, 2023.
4) We will prepare the City’s State Controller’s Reports for the City for the year ended June 30, 2023. 5) We will prepare the Successor Agency’s 21-22 Prior Period Adjustment (PPA) and 24-25 Recognized Payment Obligation Schedule (ROPS)
6) We will provide the City with additional consultation, including training of accounting personnel, as agreed-upon with City management. The scope, timing and extent of the additional consultation will be discussed prior to the commencement of any work.

All workpapers or other documents used by us during this engagement will be maintained in segregated files, and such originals and all copies will be returned to you upon the completion of our engagement.

Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to the City, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the City may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data 12 April 12, 2023

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LEMOORE
security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same.

You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Engagement Administration, Fees and Other
We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate.

It is our policy to keep records related to this engagement for a minimum of seven years after the report release date.

Our fees for the above services during the year ending June 30, 2024 will be as follows:

Consulting Services, as listed in items 1-3 $ 77,000
City’s State Controller’s Reports, as listed in item 4 6,500 Prepare Successor Agency’s Reports, as listed in item 5 7,150 Additional Consulting, as listed in item 6 (hourly, not to exceed) 25,000

Total $115,650
Our fees are based on expected hours required to perform the service at our standard hourly rates. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your consulting engagement. Our billing rates are reviewed annually and, where appropriate, adjusted for any increases due to inflation and other factors. We will issue a monthly billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. Our fee estimate is based on anticipated cooperation from your personnel and assumption that unexpected circumstances will not be encountered during the services listed in Exhibit A. If significant time is necessary, we will discuss it with you before we incur additional costs. The fees for these services will be billed at the hourly billing rate for the individual involved, plus out-of-pocket expenses.

If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties.

All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this 13 April 12, 2023

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LEMOORE
engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final.

IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER

FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE

DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION.

If information becomes known that would make our continued involvement in this engagement inappropriate, or parties involved change, we reserve the right to withdraw from this engagement. In addition, we will refuse to perform any requested act that we deem a violation of law, public policy, or our professional ethical standards, and may, as a result, withdraw from the engagement without penalty.

In no event will our firm be liable for incidental or consequential damages resulting from our performance on this engagement, even if we have been advised of the possibility of such damages.

If these terms are in accordance with your understanding and meet with your approval, please return a signed copy via email or regular mail at your earliest convenience. This agreement will become effective when you return the signed copy to us.

If the need for additional services arises, our agreement with you will need to be revised. It is customary for us to describe these revisions in an addendum to this letter.

Sincerely,
Joshua Giosa, CPA
Price Paige & Company
- - - - - - -
RESPONSE:

This letter correctly sets forth the understanding of the City of Lemoore, California.

Management Signature Title Date
14 Exhibit A
We will assist the City in the year-end close of its financial records for the year ending June 30, 2022 by performing reconciliations of balance sheet and income statement balances for the following audit areas:
1) Cash and Investments
2) Governmental Receivables
3) Loans Receivables
4) Interfund Advances and Due to/Due From Balances
5) Capital Assets
6) Accounts Payable
7) Payroll Liabilities, including Compensated Absences
8) Long-term Liabilities and Trustee Statement Reconciliations 9) Net Pension Liability and related Deferred Inflows and Outflows of Resources 10) Fund Balance and Net Position
11) Grant Reconciliation and Schedule of Expenditure of Federal Awards 12) Restricted Revenues from Donations (Formerly Considered Deposits) 13) Transfers In/Out
14) Overhead Allocations
15 City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744 Staff Report
Item No: 4-3
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Admin. Services Director Date: June 7, 2023 Meeting Date: June 27, 2023
Subject: Side Letter #2 Agreement between the City of Lemoore and the General Association of Service Employees (GASE) Bargaining Unit for MOU 2022
☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the Side Letter #2 Agreement between the City of Lemoore and the General Association of Service Employees (GASE) Bargaining Unit.

Subject/Discussion:

Side Letter #2 will be provided at the City Council meeting as a handout.

Financial Consideration(s):

None.

Pros/Cons:

None noted.

Recommendation:

Staff recommends approval of Side Letter #2 Agreement between the City of Lemoore and the General Association of Service Employees (GASE) Bargaining Unit. 16 Attachments: Review: Date: ☐ Resolution: ☐ Asst. City Manager ☐ Ordinance: ☒ City Attorney 6/23/2023 ☐ Map ☒ City Clerk 6/23/2023 ☒ Contract ☐ City Manager ☐ Other ☐ Finance List:

17 18
19 20
21 22
23 24
25 26
27 28
29 30

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744 Staff Report
Item No: 4-4
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Admin. Services Director Date: June 7, 2023 Meeting Date: June 27, 2023
Subject: Side Letter #2 between the City of Lemoore and the Lemoore Police Sergeants Unit (LPSU) for MOU 2022
☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the Side Letter #2 agreement between the City of Lemoore and the Lemoore Police Sergeants Unit (LPSU).

Subject/Discussion:

Side Letter #2 will be provided at the City Council meeting as a handout.

Financial Consideration(s):

None.

Pros/Cons:

None noted.

Recommendation:

Staff recommends approval of Side Letter #2 agreement between the City of Lemoore and the Lemoore Police Sergeants Unit (LPSU).

Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☒ Contract ☐ City Manager
☐ Other ☐ Finance
List:
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744 Staff Report
Item No: 4-5
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Admin. Services Director Date: June 7, 2023 Meeting Date: June 27, 2023
Subject: Side Letter #2 between the City of Lemoore and the Lemoore Police Officers Association (LPOA) Bargaining Unit for MOU 2022 ☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the Side Letter #2 agreement between the City of Lemoore and the Lemoore Police Officers Association (LPOA) Bargaining Unit.

Subject/Discussion:

Side Letter #2 will be provided at the City Council meeting as a handout.

Financial Consideration(s):

None.

Pros/Cons:

None noted.

Recommendation:

Staff recommends approval of Side Letter #2 agreement between the City of Lemoore and the Lemoore Police Officers Association (LPOA) Bargaining Unit.

Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☒ Contract ☐ City Manager
☐ Other ☐ Finance
List:
55 56
57 58
59 60
61 62
63 64
65 66
67 68
69 70
71 72
73 74
75 76
77 78
79 City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744 Staff Report
Item No: 4-6
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Admin. Services Director Date: June 7, 2023 Meeting Date: June 27, 2023
Subject: Side Letter #2 between the City of Lemoore and the Lemoore Police Professional Services Bargaining Unit (PPSBU) for MOU 2022 ☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the Side Letter #2 agreement between the City of Lemoore and the Lemoore Police Professional Services Bargaining Unit (PPSBU).

Subject/Discussion:

Side Letter #2 will be provided at the City Council meeting as a handout.

Financial Consideration(s):

None.

Pros/Cons:

None noted.

Recommendation:

Staff recommends approval of Side Letter #2 agreement between the City of Lemoore and the Lemoore Police Professional Services Bargaining Unit (PPSBU).

Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☒ Contract ☐ City Manager
☐ Other ☐ Finance
List:
80 81
82 83
84 85
86 87
88 89
90 91
92 93
94 95
96 City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-9003 Staff Report
Item No: 4-7
To: Lemoore City Council
From: Nathan Olson, City Manager
Date: June 14, 2023 Meeting Date: June 27, 2023
Subject: Potential Sale of Property located on the Northwest corner of Heinlen and D Streets, APN 020-0574-025 – 309 Heinlen Street (Antler Hotel) Strategic Initiative:
☒ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☒ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approval of the ability of the owners to sell or transfer the property provided the terms and conditions as stated in the original agreement for the sale of the property located on the northwest corner of Heinlen and D Streets, Assessor’s Parcel Number 020-054-025 remain.

Subject/Discussion:

The owner of the property located at northwest corner of Heinlen and D Streets, Assessor’s Parcel Number 020-054-025, commonly referred to the as the Antler Hotel, is interested in selling the property. The City used former Redevelopment Agency funding to make improvements to the property and placed a 55-year agreement to keep the property available for low and moderate income individuals. The covenant runs with the land and would need to be agreed to by subsequent owners.

This agenda item provides an opportunity for the Successor Housing Authority Board to consent to sale or transfer of the property.

Financial Consideration (s):

There is no cost to the City to sell or transfer the rights. 97 Alternatives or Pros/Cons:

Pros:
• If the property is sold, it will still remain as low-income housing.

Commission/Board Recommendation:

Not Applicable.

Staff Recommendation:

No recommendation.

Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☐ Contract ☐ City Manager
☒ Other: ☐ Finance
DOF and County Correspondence
98 1
Nathan Olson
From: Redevelopment Administration <[email protected]> Sent: Wednesday, June 21, 2023 2:37 PM
To: Nathan Olson
Subject: RE: transfer of ownership, RDA property
Good afternoon,
Finance does not have an opinion because the subject property does not belong to the Agency.

Therefore, this is not a Dissolution Law matter and questions should be addressed to the City’s legal counsel.

Thank you,
Redevelopment Administration
Office of State Audits and Evaluations|California Department of Finance |916 322-2985|  915 L Street - 6th floor, Sacramento, CA 95814
From: Nathan Olson <[email protected]>
Sent: Tuesday, June 20, 2023 2:33 PM
To: Redevelopment Administration <[email protected]> Subject: RE: transfer of ownership, RDA property
Typo on original email.

From: Nathan Olson
Sent: Tuesday, June 20, 2023 2:04 PM
To: '[email protected]' <[email protected]> Cc: '[email protected]' <[email protected]> Subject: transfer of ownership, RDA property
Importance: High
Good aŌernoon. The City of Lemoore is looking for direcƟon on steps to transfer property listed below. Below is a staff report I found from a previous transfer of this property.

What are next steps for the buyer to ensure agrees to the current covenants. Any direcƟon you have would be helpful.

Thanks you.

Nathan Olson
City Manager
99 From: McKay, Kristina
To: Nathan Olson
Cc: Marisa Avalos
Subject: RE: transfer of ownership, RDA property
Date: Thursday, June 22, 2023 11:57:30 AM
Hi Nathan,
I just spoke with our Director of Finance, and we agree that the Oversight Board does not need to approve this transfer either. If you have run it past the City’s attorney and they approve of your course of action, you should be good to go.

Erik did ask me to remind you that the previous sales of the two properties owned by the Successor Agency do still need to be brought before the Oversight board for approval and subsequent submission to the Redevelopment Administration, unless those properties were included in an approved Long Range Property Management Plan.

Thanks,
From: Redevelopment Administration <[email protected]> Sent: Wednesday, June 21, 2023 2:37 PM
To: Nathan Olson <[email protected]>
Subject: RE: transfer of ownership, RDA property
Good afternoon,
Finance does not have an opinion because the subject property does not belong to the Agency. Therefore, this is not a Dissolution Law matter and questions should be addressed to the City’s legal counsel.

Thank you,
Redevelopment Administration
100
Office of State Audits and Evaluations|California Department of Finance |É916 322- 2985| - 915 L Street - 6th floor, Sacramento, CA 95814
From: Nathan Olson <[email protected]>
Sent: Tuesday, June 20, 2023 2:33 PM
To: Redevelopment Administration <[email protected]> Subject: RE: transfer of ownership, RDA property
Typo on original email.

From: Nathan Olson
Sent: Tuesday, June 20, 2023 2:04 PM
To: '[email protected]' <[email protected]> Cc: '[email protected]' <[email protected]> Subject: transfer of ownership, RDA property
Importance: High
Good afternoon. The City of Lemoore is looking for direction on steps to transfer property listed below. Below is a staff report I found from a previous transfer of this property.

The owner of the property located at northwest corner of Heinlen and D Streets, Assessor’s Parcel Number 020-054-025, commonly referred to the as the Antler Hotel, is
interested in selling the property. The City used former Redevelopment Agency funding
to make improvements to the property and placed a 55-year agreement to keep the property available for low and moderate income individuals. The covenant runs with the
land and would need to be agreed to by subsequent owners.

What are next steps for the buyer to ensure agrees to the current covenants. Any direction you have would be helpful. Thanks you.

Nathan Olson
City Manager
EXTERNAL EMAIL: Do not click any links or open any attachments unless you trust the sender and know the contents are safe.
101

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-9003 Staff Report
Item No: 5-1
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Admin. Services Dir.

Date: June 20. 2023 Meeting Date: June 27, 2023
Subject: Resolution 2023-18 – Adopting the Budget for Fiscal Year July 1, 2023 to June 30, 2024, Providing for the Appropriation and Expenditure of all Sums Set Forth in said Budget, Providing for the Transfers and Additional Appropriations and Repealing all Resolutions and Parts of Resolutions in Conflict Herewith
Strategic Initiative:
☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☒ Fiscally Sound Government ☐ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the recommended operating budget for Fiscal Year (FY) 2023-2024 and Budget Adoption Resolution 2023-18.

Subject/Discussion:

On June 19, 2023, Assistant City Manager Speer presented the proposed FY 2023-2024 to City Council in a Study Session.

Minor changes have been included in the budget proposal for adoption that were discussed during the Study Session and the final budget will be presented at the Council meeting.

Financial Consideration(s):

Total Revenues Less Expenditures for the General Fund for FY 2023-2024 is -$731,432. 102
Alternatives or Pros/Cons:

The operating budget must be adopted no later than June 30, 2023 in order for City services to continue as planned. Failure to adopt the operating budget for Fiscal Year 2023-2024 by June 30, 2023 will prevent the City from being able to expend any funds until such time that a budget is adopted by City Council, resulting in decreased services to the community.

Commission/Board Recommendation:

Not applicable.

Staff Recommendation:

Staff recommends City Council adopt the Fiscal Year 2023-2024 proposed budget and approve Budget Adoption Resolution 2023-18.

Attachments: Review: Date:
☒ Resolution: 2023-18 ☒ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☐ Contract ☐ City Manger
☐ Other ☐ Finance
List:
103
RESOLUTION NO. 2023-18

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LEMOORE ADOPTING THE BUDGET FOR THE FISCAL YEAR JULY 1, 2023, TO JUNE 30, 2024,

PROVIDING FOR THE APPROPRIATION AND EXPENDITURE OF ALL SUMS SET

FORTH IN SAID BUDGET, PROVIDING FOR THE TRANSFERS AND ADDITIONAL

APPROPRIATIONS, ADOPTION OF THE COST ALLOCATION PLAN AND REPEALING

ALL RESOLUTIONS AND PARTS OF RESOLUTIONS IN CONFLICT HEREWITH WHEREAS, the City Council of the City of Lemoore, acting in its capacity as City Council to the City (“City Council”) has received and reviewed a Proposed Budget for the fiscal year July 1, 2023, through June 30, 2024; and
WHEREAS, after examination, deliberation and due consideration, the City Council has approved the same; and
WHEREAS, it is the intention of the City Council to adopt the said budget as presented as the Budget for the fiscal year 2023-2024.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LEMOORE AS FOLLOWS:

1. That certain budget for the fiscal year July 1, 2023 - June 30, 2024, presently on file in the office of the City Clerk entitled, “CITY OF LEMOORE –2023-2024 ANNUAL BUDGET,” which is referred to and fully incorporated verbatim by this reference as though fully set forth herein, is hereby adopted as presented as the Annual Budget of the City of Lemoore for the fiscal year July 1, 2023 - June 30, 2024 (“FY 2023-2024 Budget”).

2. From and after the operative date of this Resolution the several amounts stated in the FY 2023-2024 Budget (hereinafter referred to as “adopted expenditures”) shall become and thereafter be appropriated to the offices, departments, accounts, objects and purposes stated therein for fiscal year 2023-2024 and said monies are hereby authorized to be expended for the purposes and objects specified in said FY 2023-2024 Final Budget.

3. Unless otherwise provided by law, from time to time during fiscal year 2023-2024, sums may be transferred from any appropriated item within a designated fund, or accounts within the same fund, unless expressly prohibited by law, to any other appropriated item within the same fund or funds as deemed necessary by the City Manager, or designee.

4. New and/or additional appropriations requiring the use of fund balance shall be made by minute order of the City Council if the new/amended appropriation requires the use of fund balance, in any fund. New appropriations and/or amendments to existing appropriations which shall have no effect on fund balance, will not require City Council approval. 104

5. No appropriations set forth in said FY 2023-2024 Budget shall be canceled in whole or in part except by resolution adopted by the affirmative vote of three-fifths (3/5ths) of all members of the City Council.

6. The City Manager, or designee, is hereby authorized by City Council to reflect and report all revenues, expenditures, transfers, receipts, and other transactions within the appropriate fund and/or account for fiscal year-end close processes and is granted authority to make adjustments as required by the year-end close process is order to accurately reflect fiscal year-end financial statements as required by state and federal law.

7. All resolutions and parts of resolutions in conflict herewith, including, but not necessarily limited to, such resolutions or parts of resolutions relating to compensation, allowances, cost allocation or benefits as may be in conflict herewith, are hereby expressly repealed.

8. This resolution shall be effective immediately upon its adoption, but shall be operative as of July 1, 2023. All expenditures of the City related to the City’s 2023-2024 budget undertaken between July 1, 2023 and the date this Resolution is adopted are hereby approved and ratified.

PASSED AND ADOPTED by the City Council of the City of Lemoore at a Special Meeting held on the 27th day of June 2023 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

ATTEST: APPROVED:

Marisa Avalos Patricia Matthews
City Clerk Mayor
105

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-9003 Staff Report
Item No: 6-1
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager
Date: June 14, 2023 Meeting Date: June 27, 2023
Subject: Resolution 2023-19 – Authorizing a Continuing Budget Resolution to Commence on July 1, 2023 and to end on July 18, 2023, Pending the Adoption of a 2023-2024 Fiscal Year City Budget
Strategic Initiative:
☒ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☐ Fiscally Sound Government ☒ Operational Excellence
☒ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approval of Resolution 2023-19, Authorizing a Continuing Budget Resolution to Commence on July 1, 2023 and to end on July 18, 2023, Pending the Adoption of a 2023- 2024 Fiscal Year City Budget
Subject/Discussion:

A continuing resolution is temporary and will allow certain City operations to continue when a final operating budget has not yet been approved. The proposed resolution continues the level of funding from the prior year’s appropriations for usual and customary expenditures to avoid any lapse in funding for critical City operations. However, the resolution can be amended to include changes from the prior year’s budget that could alter the rate at which funds are utilized. As currently drafted, the resolution does not allow any capital expenditure not included in the fiscal year 2022-2023 budget. 106
If Council desires to authorize specific expenditures beyond those in the 2022-2023 budget, this may be done by giving staff direction, based upon a consensus of the Council, to amend the resolution to include such expenditures.

Financial Consideration (s):

Financial implications are unknown at this time.

Alternatives or Pros/Cons:

Pros:
• Temporary solution if the FY 2023-2024 operating budget is not approved.

Cons:
• Decreased services to the community.

Commission/Board Recommendation:

N/A.

Staff Recommendation:

Staff recommends approval of Resolution 2023-19, Authorizing a Continuing Budget Resolution to Commence on July 1, 2023 and to end on July 18, 2023, Pending the Adoption of a 2023-2024 Fiscal Year City Budget
Attachments: Review: Date:
☐ Resolution: ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☐ Contract ☐ City Manager
☐ Other ☐ Finance
107
RESOLUTION NO. 2023-19

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LEMOORE

AUTHORIZING A CONTINUING BUDGET RESOLUTION TO COMMENCE ON JULY 1, 2023 AND TO END ON JULY 18, 2023, PENDING THE ADOPTION OF A 2023-2024 FISCAL YEAR CITY BUDGET
WHEREAS, the fiscal year for the City of Lemoore ends on June 30, 2023; and WHEREAS, the City Council has not yet adopted a new budget for the fiscal year commencing July 1, 2023; and
WHEREAS, the City Council anticipates adopting a new budget for the City of Lemoore by July 18, 2023; and
WHEREAS, the City Council desires to authorize a continuation of usual and customary expenditures until such time as a new budget for the fiscal year 2023-2024 is adopted.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lemoore as follows:

1. The City Manager is authorized to continue to expend the funds of the City, in a manner consistent with the expenses shown in the fiscal year 2022-2023 budget, until July 18, 2023, or until the Council adopts a budget for the fiscal year commencing July 1, 2023, whichever first occurs.

2. The City Manager shall not make any capital expenditures during this period which have not been previously authorized by the City Council, except in the event of a health or safety emergency.

The foregoing resolution was approved and adopted at a regular meeting of the City Council of the City of Lemoore held on the 27th day of June, 2023, by the following vote:
108
PASSED AND ADOPTED by the City Council of the City of Lemoore at a special meeting held on the 27th day of June 2023 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:

ATTEST: APPROVED:
_________________________ ____________________________
Marisa Avalos Patricia Matthews
City Clerk Mayor

109

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-9003 Staff Report
Item No: 6-2
To: Lemoore City Council
From: Randon Reeder, Management Analyst
Date: June 19, 2023 Meeting Date: June 27, 2023
Subject: Resolution 2023-20 – Intention to Levy and Collect the Annual Assessments within Landscape and Lighting Maintenance District No. 1 (LLMD) Zones 1 through 13 and Resolution 2023-21 – Intention to Levy and Collect the Annual Assessments within Public Facilities Maintenance District No. 1 (PFMD) Zones 1 through 10
Strategic Initiative:
☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☒ Fiscally Sound Government ☐ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Preliminarily approve the Engineer’s Report and adopt Resolution No. 2023-20, Intention to Levy and Collect the Annual Assessments for LLMD District 1 Zones 1, 3, 5, 6, 7, 8A, 8B, 9, 10, 11, 12 and 13 and Resolution No. 2023-21, Intention to Levy and Collect Annual Assessments for PFMD District 1 Zones 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10; setting a public hearing on July 18, 2023.

Subject/Discussion:

Each fiscal year the City is required to conduct an engineering study of the City’s Landscape and Lighting Maintenance District (LLMD) and Public Maintenance Facilities Maintenance District (PFMD) in order to document the levy that is submitted to the County assessor each year for property tax collection.

The assessments differ from zone to zone due to the varying amounts of landscaping that is maintained and differing ratios between the amount of landscaping, lighting and other facilities, and the number of housing units responsible for the maintenance. The PFMD’s also collect money for future road, lighting, and landscape rehabilitation projects. 110
No notable or substantial changes to the either the LLMD or PFMD Districts and/or the improvements to be maintained by the District have occurred since the adoption of the fiscal year 2020-2021 Annual Engineer’s Report.

Staff is asking Council to preliminarily approve the reports on June 27th with the final adoption to follow the public hearing scheduled on July 18th.

Financial Consideration(s):

The proposed budgets will be listed in the Annual Report, and a budget amendment will be presented with adoption of the Engineer’s reports to amend city budget to coincide with the reports.

Alternatives or Pros/Cons:

Pros:
• Ensures the ability for the city to levy assessments to fund improvements throughout the City.

Cons:
• Not all assessments for FY 2023-2024 will cover the costs for maintenance of each zone, which will result in either a decreased level of service or contributions from the general fund, particularly in reference to the LLMD’s.

Commission/Board Recommendation:

Not applicable.

Staff Recommendation:

Staff recommends preliminary approval of the Engineer’s Report and adoption of Resolutions 2023-20 and 2023-21.

Attachments: Review: Date:
☒ Resolution: 2023-20 & 2023-21 ☐ Asst. City Manager
☐ Ordinance: ☒ City Attorney 6/23/2023
☐ Map ☒ City Clerk 6/23/2023
☐ Contract ☐ City Manger
☐ Other ☐ Finance
List:
111
RESOLUTION NO. 2023-20

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LEMOORE

INTENTION TO LEVY AND COLLECT ANNUAL

ASSESSMENTS WITHIN LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 (LLMD) ZONES 1, 3, 5, 6, 7, 8a, 8b, 9, 10, 11, 12 AND 13

OF THE CITY OF LEMOORE
At a Regular Meeting of the City Council of the City of Lemoore, it was moved, seconded, and carried that the following Resolution be adopted:

1. It is the intention of the Council to order the levy and collection of assessments under the Landscape and Lighting Act of 1972, Part Two of Division 15 of the Streets and Highways Code (beginning with Section 22500 and herein the “Act”), within Landscaping and Lighting Maintenance District No. 1, (“LLMD”), Zones 1, 3, 5, 6, 7, 8a, 8b, 9, 10, 11, 12, and 13 of the City of Lemoore for fiscal year 2021-2022.

2. The territories of LLMD Zones 1, 3, 5, 6, 7, 8a, 8b, 9, 10, 11, 12, and 13 are comprised of various territories generally located on the attached vicinity map which is the real property particularly, distinctly and specially benefited and to be assessed for the maintenance and operation of the landscaping, street lighting and appurtenant facilities of LLMD Zones 1, 3, 5, 6, 7, 8a, 8b, 9, 10, 11, 12, and 13, generally described in Exhibit A, attached hereto and by reference incorporated herein.

3. By Resolution No. 9613, adopted June 18, 1996, the Council ordered that Zone 1 and Zone 2 in the LLMD District be consolidated into a single Zone to be designated as Zone 1 (Westfield Park/Windsor Court/Cambridge Park.

4. By Resolution No. 2007-37, adopted September 18, 2007, the Council ordered that Zone 4 of the LLMD be dissolved. The boundaries of the LLMD shall no longer include the territory that was included within Zone 4 and commencing with fiscal year 2008-09, the lots and parcels within such territory shall no longer be subject to assessments under the LLMD or the Act.

5. By Resolution No. 2017-10, adopted May 2, 2017, the Council ordered that Zone 8 be divided into two sub-zones. As part of this approval, Zone 8a and 8b were established to address variations in the nature, location, and extent of the improvements that provide special benefits to the parcels in the Zone.

6. The City Engineer has prepared and filed with the Clerk of the City of Lemoore a report labeled Engineer’s Report of the City of Lemoore Landscaping and Lighting Maintenance District No. 1, dated May 23, 2022, to which reference is hereby made for a description of the existing improvements, the boundaries of the assessment district and the referenced zones therein, including the general nature, location and extent of the improvements, and the proposed assessment upon assessable lots and parcels of land within LLMD Zones 1, 3, 5, 6, 7, 8a, 8b, 9, 10, 11, 12 and 13. No substantial changes are proposed to be made in the existing improvements and no new improvements are proposed to LLMD Zones 1, 3, 5, 6, 7, 8a, 8b, 9, 112
10, 11, 12 and 13. The City Council intends to give final approval to the Engineer’s Report at the conclusion of the public hearing described in paragraph 6, subject to changes, if any, ordered by the City Council during or upon the conclusion of the hearing.

7. Notice is hereby given that the 18th day of July, 2023 at the hour of 5:30 p.m., or as soon thereafter as possible, in the regular meeting place of the City Council, Council Chambers, 429 C Street, Lemoore, California, is hereby fixed as the time and place for public hearing when and where all interested persons may be heard regarding the question of levy and collection of the proposed assessments in LLMD Zones 1, 3, 5, 6, 7, 8a, 8b, 9, 10, 11, 12 and 13 for fiscal year 2023-2024. At the hearing, any interested person shall be permitted to present written or oral testimony.

8. The City Clerk is hereby authorized and directed to give notice of the public hearing by publication of this Resolution in accordance with subdivision (a) of the Streets and Highways Code Section 22626.

9. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED by the City Council of the City of Lemoore at a special meeting held on the 27th day of June 2023 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:

ATTEST: APPROVED:
_________________________ ____________________________
Marisa Avalos Patricia Matthews
City Clerk Mayor
113
RESOLUTION NO. 2023-21

A RESOLUTION OF INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS WITHIN PUBLIC FACILITIES MAINTENANCE DISTRICT NO. 1 (PFMD), ZONES 1, 2, 3, 4, 5, 6, 7, 8, 9 AND 10

OF THE CITY OF LEMOORE
At a regular meeting of the City Council of the City of Lemoore, it was moved, seconded, and carried that the following Resolution be adopted:

1. It is the intention of the Council to order the levy and collection of assessments within Public Facilities Maintenance District No. 1 (“PFMD”), Zones 1, 2, 3, 4, 5, 6, 7, 8, 9, and 10 of the City of Lemoore for fiscal year 2021-2022, under the authority of Chapter 10 of Title 7 of the Lemoore Municipal Code, as enacted by Ordinance No. 2006-01 (the “Ordinance”), and according to the procedures set forth in Proposition 218 Omnibus Implementation Act (Government Code Sections 53750-53753.5, inclusive) (the “Implementation Act”), Article XIIID of the California Constitution (“Proposition 218”) and, to the extent not inconsistent with the Ordinance, the procedures specified in the State Landscaping and Lighting Act of 1972 (Chapter 2 of Part 2 of Division 15 of the California Streets & Highways Code) (the “Landscaping & Lighting Act”).

2. The territories of PFMD Zones 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 are comprised of various territories generally located on the attached vicinity map which is the real property particularly, distinctly and specially benefited and to be assessed for the maintenance, repair, operation and periodic replacement of the facilities and improvements generally described in Exhibit A attached hereto and by reference incorporated herein.

3. By Resolution 2019-03, adopted February 5, 2019, the Council ordered the annexation and inclusion of Zone 9 to address the nature, location, and extent of the improvements that provide special benefits to the parcels in the Zone.

4. By Resolution 2019-44, adopted November 5, 2019, the Council ordered the annexation and inclusion of Zone 10 to address the nature, location, and extent of the improvements that provide special benefits to the parcels in the Zone.

5. Willdan Financial Services has prepared and filed with the Clerk of the City of Lemoore a report labeled Engineer’s Report of the City of Lemoore Public Facilities Maintenance District No. 1, dated May 23, 2022 to which reference is hereby made for a description of the existing improvements, the boundaries of the assessment district and the referenced zones therein, including the general nature, location and extent of the facilities and improvements, and the proposed assessment upon assessable lots and parcels of land within PFMD Zone 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10. No substantial changes are proposed to be made in the existing facilities and improvements and no new facilities or improvements are proposed. The City Council intends to give final approval to the Engineer’s Report at the conclusion of the public hearing described in paragraph 4, subject to changes, if any, ordered by the City Council during or upon the conclusion of the hearing.
114

6. Notice is hereby given that the 18th day of July, 2023 at the hour of 5:30 p.m., or as soon thereafter as possible, in the regular meeting place of the City Council, Council Chambers, 429 C Street, Lemoore, California, is hereby fixed as the time and place for public hearing when and where all interested persons may be heard regarding the question of levy and collection of the proposed assessments in PFMD Zones 1, 2, 3, 4, 5, 6, 7, 8, 9, and 10 for fiscal year 2021- 2022. At the hearing, any interested person shall be permitted to present written or oral testimony.

7. The City Clerk is hereby authorized and directed to give notice of the public hearing by publication of this Resolution in accordance with subdivision (a) of the Streets and Highways Code Section 22626.

8. This Resolution shall take effect immediately upon adoption.

PASSED and ADOPTED by the City Council of the City of Lemoore at a special meeting held on the 27th day of June 2023 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:

ATTEST: APPROVED:

Marisa Avalos Patricia Matthews
City Clerk Mayor
115

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744 Staff Report

To: Lemoore City Council
From: Marisa Avalos, City Clerk
Date: June 23, 2023 Meeting Date: June 27, 2023
Subject: Activity Update
Strategic
Initiative:
☐ Safe & Vibrant Community
☒ Fiscally Sound Government
☐ Community & Neighborhood
L Livability
☐ Growing & Dynamic Economy
☐ Operational Excellence
☐ Not Applicable
Reports
 Warrant Register – FY 22/23 June 16, 2023
116
PEI PAGE NUMBER: 1
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4211 - CITY COUNCIL

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4320 MEETINGS & DUES
12/23 06/16/23 21 17717 7276 PATRICIA MATTHEW 44.00 .00 CAL CITIES POLICY COM TOTAL MEETINGS & DUES .00 44.00 .00
TOTAL CITY COUNCIL .00 44.00 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING Warrant Register 06-16-2023
117
PEI PAGE NUMBER: 2
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4213 - CITY MANAGER

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17723 7317 ODP BUSINESS SOL 58.97 .00 OFFICE SUPPLIES 12/23 06/16/23 21 17723 7317 ODP BUSINESS SOL 36.42 .00 OFFICE SUPPLIES TOTAL OPERATING SUPPLIES .00 95.39 .00
4340 UTILITIES
12/23 06/16/23 21 17740 6266 SPARKLETTS 29.04 .00 WATER DELIVERY SVC 12/23 06/16/23 21 17740 6266 SPARKLETTS 11.47 .00 WATER DELIVERY SVC TOTAL UTILITIES .00 40.51 .00
4360 TRAINING
12/23 06/16/23 21 17724 T1356 NATHAN OLSON 308.62 .00 CAL CITIES POLICY COM TOTAL TRAINING .00 308.62 .00
TOTAL CITY MANAGER .00 444.52 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 118
PEI PAGE NUMBER: 3
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4215 - FINANCE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 11629 -01 17744 7278 TYLER TECHNOLOGI 1,920.00 -1,920.00 APPLICATION SERVICES/ FEE 12/23 06/16/23 21 17742 5352 STERICYCLE, INC. 29.78 .00 SHRED SVC 03/09/2023 TOTAL PROFESSIONAL CONTRACT SVC .00 1,949.78 -1,920.00
4340 UTILITIES
12/23 06/16/23 21 17740 6266 SPARKLETTS 32.63 .00 WATER DELIVERY SVC 12/23 06/16/23 21 17740 6266 SPARKLETTS 13.24 .00 WATER DELIVERY SVC TOTAL UTILITIES .00 45.87 .00
TOTAL FINANCE .00 1,995.65 -1,920.00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 119
PEI PAGE NUMBER: 4
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4216 - PLANNING

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17723 7317 ODP BUSINESS SOL 58.97 .00 OFFICE SUPPLIES TOTAL OPERATING SUPPLIES .00 58.97 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 12006 -01 17737 0876 QUAD KNOPF, INC. 2,575.00 -2,575.00 IMPACT FEE STUDY 12/23 06/16/23 21 12007 -01 17737 0876 QUAD KNOPF, INC. 180.35 -180.35 TECHNICAL PLANNING SERVIC 12/23 06/16/23 21 12007 -01 17737 0876 QUAD KNOPF, INC. 1,567.44 -1,567.44 TECHNICAL PLANNING SERVIC 12/23 06/16/23 21 12007 -02 17737 0876 QUAD KNOPF, INC. 916.39 -916.39 TECHNICAL PLANNING SERVIC 12/23 06/16/23 21 12007 -02 17737 0876 QUAD KNOPF, INC. 7,964.56 -7,964.56 TECHNICAL PLANNING SERVIC 12/23 06/16/23 21 12053 -01 17737 0876 QUAD KNOPF, INC. 8,845.00 -8,845.00 SB2 PLANNING GRANT ACTIVI TOTAL PROFESSIONAL CONTRACT SVC .00 22,048.74 -22,048.74 4340 UTILITIES
12/23 06/16/23 21 17740 6266 SPARKLETTS 29.04 .00 WATER DELIVERY SVC 12/23 06/16/23 21 17740 6266 SPARKLETTS 11.48 .00 WATER DELIVERY SVC TOTAL UTILITIES .00 40.52 .00
TOTAL PLANNING .00 22,148.23 -22,048.74
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 120
PEI PAGE NUMBER: 5
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4220 - MAINTENANCE DIVISION

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4170 UNIFORM ALLOWANCE
12/23 06/16/23 21 17725 T2404 OSCAR CORONADO 200.00 .00 BOOT REIMBURSEMENT TOTAL UNIFORM ALLOWANCE .00 200.00 .00
4220 OPERATING SUPPLIES
12/23 06/16/23 21 11970 -01 17747 1547 VERITIV OPERATIN 11.26 -11.26 JANITORIAL SUPPLIES 12/23 06/16/23 21 11970 -01 17747 1547 VERITIV OPERATIN 3,205.51 -3,205.51 JANITORIAL SUPPLIES TOTAL OPERATING SUPPLIES .00 3,216.77 -3,216.77
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 50.01 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 50.01 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 50.01 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 56.51 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 62.17 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 109.72 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 109.72 .00 UNIFORM SERVICES 12/23 06/16/23 21 11663 -01 17690 6459 CLEAN CUT LANDSC 14,980.10 -14,980.10 PARK MAINTENANCE TOTAL PROFESSIONAL CONTRACT SVC .00 15,468.25 -14,980.10 4350 REPAIR/MAINT SERVICES
12/23 06/16/23 21 17690 6459 CLEAN CUT LANDSC 208.75 .00 REPLACE POP UPS 12/23 06/16/23 21 17690 6459 CLEAN CUT LANDSC 209.00 .00 REPLACE PGP ROTOR HEA 12/23 06/16/23 21 17690 6459 CLEAN CUT LANDSC 219.25 .00 REPLACE POP UPS 12/23 06/16/23 21 17690 6459 CLEAN CUT LANDSC 286.50 .00 REPLACE POP UPS TOTAL REPAIR/MAINT SERVICES .00 923.50 .00
TOTAL MAINTENANCE DIVISION .00 19,808.52 -18,196.87
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 121
PEI PAGE NUMBER: 6
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4221 - POLICE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17688 T2109 VALERIE CAZARES 46.07 .00 REIM UNIFORM SUPPLIES TOTAL OPERATING SUPPLIES .00 46.07 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17704 6825 HEALTHWISE SERVI 217.63 .00 38 GALLON RMW TOTAL PROFESSIONAL CONTRACT SVC .00 217.63 .00
4340 UTILITIES
12/23 06/16/23 21 17695 6685 DIRECTV 110.25 .00 06/04/2023-07/03/2023 12/23 06/16/23 21 17684 5048 AT&T MOBILITY 1,158.26 .00 05/03/2023-06/02/2023 TOTAL UTILITIES .00 1,268.51 .00
4360 TRAINING
12/23 06/16/23 21 17698 7093 BRIAN FERREIRA 247.00 .00 VLK E-COLLER COURSE 12/23 06/16/23 21 17718 T2240 STEVEN MCPHERSON 14.00 .00 STREET RACING SIDESHO TOTAL TRAINING .00 261.00 .00
TOTAL POLICE .00 1,793.21 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 122
PEI PAGE NUMBER: 7
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4222 - FIRE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4230 REPAIR/MAINT SUPPLIES
12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 21.43 .00 PENETRATING OIL 11OZ TOTAL REPAIR/MAINT SUPPLIES .00 21.43 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 54.52 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 54.52 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 54.52 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 128.26 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 128.26 .00 UNIFORM SERVICES TOTAL PROFESSIONAL CONTRACT SVC .00 420.08 .00
TOTAL FIRE .00 441.51 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 123
PEI PAGE NUMBER: 8
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4224 - BUILDING INSPECTION

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17723 7317 ODP BUSINESS SOL 58.98 .00 OFFICE SUPPLIES TOTAL OPERATING SUPPLIES .00 58.98 .00
4340 UTILITIES
12/23 06/16/23 21 17740 6266 SPARKLETTS 29.04 .00 WATER DELIVERY SVC 12/23 06/16/23 21 17740 6266 SPARKLETTS 11.48 .00 WATER DELIVERY SVC TOTAL UTILITIES .00 40.52 .00
TOTAL BUILDING INSPECTION .00 99.50 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 124
PEI PAGE NUMBER: 9
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4230 - PUBLIC WORKS

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4340 UTILITIES
12/23 06/16/23 21 17727 0363 PG&E 61.07 .00 05/01/2023-05/30/2023 12/23 06/16/23 21 17733 0363 PG&E 82.33 .00 04/25/2023-05/23/2023 12/23 06/16/23 21 17732 0363 PG&E 35.45 .00 05/01/2023-05/30/2023 12/23 06/16/23 21 17729 0363 PG&E 455.15 .00 04/25/2023-05/23/2023 12/23 06/16/23 21 17730 0363 PG&E 8,991.54 .00 04/18/2023-05/16/2023 TOTAL UTILITIES .00 9,625.54 .00
TOTAL STREETS .00 9,625.54 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 126
PEI PAGE NUMBER: 11
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 4242 - RECREATION

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17721 7411 NAKOAH LEMASTER 62.00 .00 BBALL SCORE KEEPER 12/23 06/16/23 21 17700 7412 GABRIELLE AGUILA 80.00 .00 REFEREE BASKETBALL 12/23 06/16/23 21 17680 7384 ALEXANDER AVILA 80.00 .00 REFEREE T-BALL 12/23 06/16/23 21 17686 7381 BRAYDEN DOLAN 80.00 .00 REFEREE T-BALL 12/23 06/16/23 21 17696 7282 NOELIA A. ESPIN 93.00 .00 BBALL SCORE KEEPER 12/23 06/16/23 21 17681 6884 ANTHONY HERNANDE 120.00 .00 REFEREE T-BALL 12/23 06/16/23 21 17685 0040 LARRY AVILA 150.00 .00 REFEREE BASKETBALL 12/23 06/16/23 21 17694 7410 DESI WASHINGTON 150.00 .00 REFEREE BASKETBALL 12/23 06/16/23 21 17703 7383 GISELLE ALANA CU 155.00 .00 REFEREE BASKETBALL 12/23 06/16/23 21 17707 7385 ISAAC EVAN ALBAR 160.00 .00 REFEREE T-BALL 12/23 06/16/23 21 17693 7409 DAMIEN NICHOLSON 200.00 .00 REFEREE BASKETBALL 12/23 06/16/23 21 17719 7386 MICHAEL LEONARDO 40.00 .00 REFEREE T-BALL 12/23 06/16/23 21 17700 7412 GABRIELLE AGUILA 40.00 .00 REFEREE BASKETBALL 12/23 06/16/23 21 17709 5935 JOE JIMMEYE 250.00 .00 REFEREE BASKETBALL TOTAL PROFESSIONAL CONTRACT SVC .00 1,660.00 .00
TOTAL RECREATION .00 1,660.00 .00
TOTAL GENERAL FUND .00 58,660.16 -42,665.61
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 127
PEI PAGE NUMBER: 12
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 033 - LOCAL TRANSPORTATION FUND
BUDGET UNIT - 5035 - LOCAL ROAD & SAFETY PLAN

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 11939 -01 17720 7375 MINAGAR & ASSOCI 9,185.00 -9,185.00 LOCAL ROAD AND SAFETY PLA TOTAL PROFESSIONAL CONTRACT SVC .00 9,185.00 -9,185.00
TOTAL LOCAL ROAD & SAFETY PLAN .00 9,185.00 -9,185.00
TOTAL LOCAL TRANSPORTATION FUND .00 9,185.00 -9,185.00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 128
PEI PAGE NUMBER: 13
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 040 - FLEET MAINTENANCE
BUDGET UNIT - 4265 - FLEET MAINTENANCE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 193.39 .00 EXTENSION HANDLE TOTAL OPERATING SUPPLIES .00 193.39 .00
4230 REPAIR/MAINT SUPPLIES
12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 43.33 .00 COUPLING 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 44.96 .00 LOCKNUT AND CP SCREW 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 49.79 .00 COUPLING 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 51.78 .00 HORN AND SWITCH 12/23 06/16/23 21 17722 6120 O'REILLY AUTO PA 54.08 .00 WATER PUMP AND GASKET 12/23 06/16/23 21 17736 7220 PLAIN INSANE GRA 58.73 .00 CUSTOM DECAL 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 66.75 .00 HYDRAULIC HOSE 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 77.69 .00 WHEEL SEAL 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 85.77 .00 FLEETRUNNER BELT 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 115.73 .00 WRONG VENDOR BILLED 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 18.30 .00 DOOR STRIKER BOLT 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 21.66 .00 COUPLING 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 22.51 .00 FITTING 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 29.47 .00 EXACT FIT FRONT CONVE 12/23 06/16/23 21 17722 6120 O'REILLY AUTO PA 33.72 .00 TGATE HANDLE 12/23 06/16/23 21 17722 6120 O'REILLY AUTO PA 39.33 .00 CAPSULE 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 379.50 .00 HYDRAULIC HOSE-BULK 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 405.71 .00 HYDRAULIC HOSE-BULK 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR -115.73 .00 WRONG VENDOR BILLED 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP -24.89 .00 ORIG INV 295317 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 1.96 .00 COUPLING 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 2.40 .00 STOPLIGHT 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 3.43 .00 CAPSCREW 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 4.91 .00 LOCKNUT 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 7.61 .00 OIL 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 7.61 .00 OIL FIL 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 8.75 .00 PIGTAIL 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 9.33 .00 LAMP 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 11.20 .00 EXTENSION 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 13.94 .00 CAPSCREW 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 17.91 .00 GASKET TOTAL REPAIR/MAINT SUPPLIES .00 1,547.24 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 55.64 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 55.64 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 55.64 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 64.64 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 112.69 .00 UNIFORM SERVICES TOTAL PROFESSIONAL CONTRACT SVC .00 344.25 .00
4350 REPAIR/MAINT SERVICES
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 129
PEI PAGE NUMBER: 14
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 040 - FLEET MAINTENANCE
BUDGET UNIT - 4265 - FLEET MAINTENANCE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4350 REPAIR/MAINT SERVICES
12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 45.00 .00 PRESS BRGS. ETC TOTAL REPAIR/MAINT SERVICES .00 45.00 .00
TOTAL FLEET MAINTENANCE .00 2,129.88 .00
TOTAL FLEET MAINTENANCE .00 2,129.88 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 130
PEI PAGE NUMBER: 15
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 050 - WATER
BUDGET UNIT - 4250 - WATER

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 72.89 .00 WD-40 12/23 06/16/23 21 17726 7301 PACE SUPPLY CORP 88.15 .00 SERVICE CHARGES TOTAL OPERATING SUPPLIES .00 161.04 .00
4220CH CHLORINE OPERATING SUPPLY
12/23 06/16/23 21 11591 -02 17746 6058 UNIVAR 1,742.36 -1,742.36 SODIUM HYPOCHLORITE-CHLOR 12/23 06/16/23 21 11591 -02 17746 6058 UNIVAR 2,148.91 -2,148.91 SODIUM HYPOCHLORITE-CHLOR 12/23 06/16/23 21 11591 -02 17746 6058 UNIVAR 2,903.94 -2,903.94 SODIUM HYPOCHLORITE-CHLOR 12/23 06/16/23 21 11591 -02 17746 6058 UNIVAR 3,164.41 -3,164.41 SODIUM HYPOCHLORITE-CHLOR 12/23 06/16/23 21 11591 -02 17746 6058 UNIVAR 3,484.73 -3,484.73 SODIUM HYPOCHLORITE-CHLOR 12/23 06/16/23 21 11591 -02 17746 6058 UNIVAR 3,616.47 -3,616.47 SODIUM HYPOCHLORITE-CHLOR TOTAL CHLORINE OPERATING SUPPLY .00 17,060.82 -17,060.82 4230 REPAIR/MAINT SUPPLIES
12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 40.41 .00 CAPSCREW,HEX NUT 12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 12.61 .00 CAPSCREW,HEX NUT 12/23 06/16/23 21 17697 5866 FASTENAL COMPANY 12.81 .00 5/8" MEDSPLIT 12/23 06/16/23 21 17701 2410 GAR BENNETT, LLC 14.76 .00 PIPE WRAP TOTAL REPAIR/MAINT SUPPLIES .00 80.59 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 106.00 -106.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 202.00 -202.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 202.00 -202.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 202.00 -202.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 202.00 -202.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 202.00 -202.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 282.00 -282.00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 282.00 -245.99 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 282.00 .00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 282.00 .00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 350.00 .00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 486.00 .00 WATER TREATMENT LABS AND 12/23 06/16/23 21 11588 -01 17687 1397 BSK ANALYTICAL L 746.00 .00 WATER TREATMENT LABS AND 12/23 06/16/23 21 17679 2914 AAA QUALITY SERV 81.22 .00 POTTY RENTAL WHEEL 12/23 06/16/23 21 11851 -01 17711 6795 LABOR TIME 330.79 -330.79 LABOR TIME ORGINAL LINE 12/23 06/16/23 21 11851 -02 17711 6795 LABOR TIME 4,222.85 -4,222.85 LABOR TIME EXTENSION (ADD TOTAL PROFESSIONAL CONTRACT SVC .00 8,460.86 -6,197.63
4320 MEETINGS & DUES
12/23 06/16/23 21 17716 4051 MATSON ALARM CO. 49.50 .00 MONTH LEASE JUNE 2023 TOTAL MEETINGS & DUES .00 49.50 .00
4340 UTILITIES
12/23 06/16/23 21 17740 6266 SPARKLETTS 113.84 .00 WATER DELIVERY SVC 12/23 06/16/23 21 17740 6266 SPARKLETTS 180.79 .00 WATER DELIVERY SVC RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 131
PEI PAGE NUMBER: 16
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 050 - WATER
BUDGET UNIT - 4250 - WATER

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4340 UTILITIES (cont'd)
12/23 06/16/23 21 17692 4056 COMCAST 209.30 .00 05/25/2023-06/24/2023 12/23 06/16/23 21 17735 6627 PG&E NON ENERGY 1,917.31 .00 APRIL 2023 12/23 06/16/23 21 17728 0363 PG&E 17,164.56 .00 04/24/202-05/22/2023 TOTAL UTILITIES .00 19,585.80 .00
TOTAL WATER .00 45,398.61 -23,258.45
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 132
PEI PAGE NUMBER: 17
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 050 - WATER
BUDGET UNIT - 4251 - UTILITY OFFICE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17742 5352 STERICYCLE, INC. 29.78 .00 SHRED SVC 03/09/2023 TOTAL PROFESSIONAL CONTRACT SVC .00 29.78 .00
4340 UTILITIES
12/23 06/16/23 21 17740 6266 SPARKLETTS 32.63 .00 WATER DELIVERY SVC 12/23 06/16/23 21 17740 6266 SPARKLETTS 13.23 .00 WATER DELIVERY SVC TOTAL UTILITIES .00 45.86 .00
TOTAL UTILITY OFFICE .00 75.64 .00
TOTAL WATER .00 45,474.25 -23,258.45
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 133
PEI PAGE NUMBER: 18
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 052 - WATER INCIDENT FUND
BUDGET UNIT - 4752 - WATER INCIDENT

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 12024 -01 17741 7039 SPIESS CONSTRUCT 57,842.30 -57,842.30 EMERGENCY TANK REBUILD 12/23 06/16/23 21 12024 -02 17741 7039 SPIESS CONSTRUCT 20,953.15 -20,953.15 INCREASE PO TOTAL PROFESSIONAL CONTRACT SVC .00 78,795.45 -78,795.45 TOTAL WATER INCIDENT .00 78,795.45 -78,795.45
TOTAL WATER INCIDENT FUND .00 78,795.45 -78,795.45
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 134
PEI PAGE NUMBER: 19
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 056 - REFUSE
BUDGET UNIT - 4256 - REFUSE

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 17712 0314 LEMOORE AUTO SUP 79.15 .00 GREASE,FLAT WASHER TOTAL OPERATING SUPPLIES .00 79.15 .00
4230 REPAIR/MAINT SUPPLIES
12/23 06/16/23 21 17699 7339 FURTADO WELDING 163.21 .00 WIRE TOTAL REPAIR/MAINT SUPPLIES .00 163.21 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 82.34 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 83.84 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 89.84 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 110.34 .00 UNIFORM SERVICES 12/23 06/16/23 21 17683 2653 ARAMARK UNIFORM 153.67 .00 UNIFORM SERVICES TOTAL PROFESSIONAL CONTRACT SVC .00 520.03 .00
TOTAL REFUSE .00 762.39 .00
TOTAL REFUSE .00 762.39 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 135
PEI PAGE NUMBER: 20
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 060 - SEWER& STORM WTR DRAINAGE
BUDGET UNIT - 4260 - SEWER

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4220 OPERATING SUPPLIES
12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY -209.85 209.85 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY -209.85 209.85 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY -139.90 139.90 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY -139.90 139.90 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY 587.30 -587.30 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY 592.76 -592.76 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY 850.83 -850.83 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY 850.83 -850.83 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY 859.42 -859.42 WWTP GAS CHLORINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY -2,790.15 2,790.15 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY -2,790.15 2,790.15 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY -2,790.15 2,790.15 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY -1,860.10 1,860.10 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY -1,860.10 1,860.10 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY 7,808.55 -7,808.55 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY 7,881.27 -7,881.27 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY 11,312.45 -11,312.45 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY 11,312.45 -11,312.45 INCREASE LINE 12/23 06/16/23 21 11572 -02 17743 2072 THATCHER COMPANY 11,426.65 -11,426.65 INCREASE LINE 12/23 06/16/23 21 11576 -01 17745 6049 UNISAFE, INC. 514.33 -514.33 PPE GLOVES 12/23 06/16/23 21 17699 7339 FURTADO WELDING 53.63 .00 GLOVES 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 59.18 .00 PLIERS, WRENCH 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 69.85 .00 RATCHET TIE DOWN 12/23 06/16/23 21 17699 7339 FURTADO WELDING 130.85 .00 SAFETY VEST, GLOVES 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 19.28 .00 AIKEN PURPLE POWER 1G 12/23 06/16/23 21 17702 0068 GARY V. BURROWS, 265.45 .00 RANDO HD 46 12/23 06/16/23 21 17697 5866 FASTENAL COMPANY 280.78 .00 XL GLOVES 12/23 06/16/23 21 11572 -01 17743 2072 THATCHER COMPANY -209.85 209.85 WWTP GAS CHLORINE 12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 10.18 .00 PUR PWR CAR WASH GAL TOTAL OPERATING SUPPLIES .00 41,886.04 -40,996.84
4230 REPAIR/MAINT SUPPLIES
12/23 06/16/23 21 17689 7205 CENCAL AUTO & TR 40.79 .00 VENT CLIP, O RING TOTAL REPAIR/MAINT SUPPLIES .00 40.79 .00
4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 11584 -01 17683 2653 ARAMARK UNIFORM 56.48 -56.48 UNIFORM SERVICES 12/23 06/16/23 21 11584 -01 17683 2653 ARAMARK UNIFORM 75.75 -75.75 UNIFORM SERVICES 12/23 06/16/23 21 11584 -01 17683 2653 ARAMARK UNIFORM 174.58 -174.58 UNIFORM SERVICES 12/23 06/16/23 21 11584 -01 17683 2653 ARAMARK UNIFORM 185.47 -185.47 UNIFORM SERVICES 12/23 06/16/23 21 11584 -01 17683 2653 ARAMARK UNIFORM 261.32 -261.32 UNIFORM SERVICES TOTAL PROFESSIONAL CONTRACT SVC .00 753.60 -753.60
4340 UTILITIES
12/23 06/16/23 21 17734 0363 PG&E 23.82 .00 04/19/2023-05/17/2023 12/23 06/16/23 21 17740 6266 SPARKLETTS 25.48 .00 WATER DELIVERY SVC RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 136
PEI PAGE NUMBER: 21
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 060 - SEWER& STORM WTR DRAINAGE
BUDGET UNIT - 4260 - SEWER

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4340 UTILITIES (cont'd)
12/23 06/16/23 21 17731 0363 PG&E 11,695.32 .00 04/20/2023-05/18/2023 TOTAL UTILITIES .00 11,744.62 .00
4360 TRAINING
12/23 06/16/23 21 12055 -02 17691 7343 CODE 3 PROTECTIV 1,125.00 -1,125.00 CONFINED SPACE TRAINING TOTAL TRAINING .00 1,125.00 -1,125.00
TOTAL SEWER .00 55,550.05 -42,875.44
TOTAL SEWER& STORM WTR DRAINAGE .00 55,550.05 -42,875.44 RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 137
PEI PAGE NUMBER: 22
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 085 - PBIA
BUDGET UNIT - 4270 - PBIA

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 17713 0298 LEMOORE CHAMBER 2,000.00 .00 ROCKING THE ARBOR EVE TOTAL PROFESSIONAL CONTRACT SVC .00 2,000.00 .00
TOTAL PBIA .00 2,000.00 .00
TOTAL PBIA .00 2,000.00 .00
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 138
PEI PAGE NUMBER: 23
DATE: 06/16/2023 CITY OF LEMOORE AUDIT11
TIME: 15:10:38 EXPENDITURE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.fund between '001' and '300' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 155 - HOUSING AUTHORITY FUND
BUDGET UNIT - 4953 - HOUSING AUTHORITY FUNDS

ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 4310 PROFESSIONAL CONTRACT SVC
12/23 06/16/23 21 11603 -01 17739 4054 SELF-HELP ENTERP 645.25 -645.25 LOAN PORTFOLIO MANAGEMENT 12/23 06/16/23 21 11603 -01 17739 4054 SELF-HELP ENTERP 652.50 -652.50 LOAN PORTFOLIO MANAGEMENT 12/23 06/16/23 21 11603 -01 17739 4054 SELF-HELP ENTERP 673.43 -673.43 LOAN PORTFOLIO MANAGEMENT TOTAL PROFESSIONAL CONTRACT SVC .00 1,971.18 -1,971.18
TOTAL HOUSING AUTHORITY FUNDS .00 1,971.18 -1,971.18
TOTAL HOUSING AUTHORITY FUND .00 1,971.18 -1,971.18
TOTAL REPORT .00 254,528.36 -198,751.13
RUN DATE 06/16/2023 TIME 15:10:38 PEI - FUND ACCOUNTING 139
PEI PAGE NUMBER: 1
DATE: 06/16/2023 CITY OF LEMOORE AUDIT311
TIME: 15:13:02 GENERAL LEDGER TRANSACTION ANALYSIS
SELECTION CRITERIA: account.acct between '2000' and '2999'AND transact.yr='23' and transact.period='12' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND

ACCOUNT DATE T/C REFERENCE VENDOR/PAYER DEBIT CREDIT DESCRIPTION 2020 ACCOUNTS PAYABLE
12/23 06/16/23 21 17705 T3338 HEATHER GARCIA 100.00 REFUND APP. FIREWORKS TOTAL ACCOUNTS PAYABLE .00 100.00
2315 SUSPENSE
12/23 06/16/23 21 17705 T3338 HEATHER GARCIA 100.00 REFUND APP. FIREWORKS TOTAL SUSPENSE 100.00 .00
TOTAL GENERAL FUND 100.00 100.00
140
PEI PAGE NUMBER: 2
DATE: 06/16/2023 CITY OF LEMOORE AUDIT311
TIME: 15:13:02 GENERAL LEDGER TRANSACTION ANALYSIS
SELECTION CRITERIA: account.acct between '2000' and '2999'AND transact.yr='23' and transact.period='12' and transact.batch='MJ061623 ACCOUNTING PERIOD: 12/23
FUND - 120 - FACILITIES RENTAL FUND

ACCOUNT DATE T/C REFERENCE VENDOR/PAYER DEBIT CREDIT DESCRIPTION 2020 ACCOUNTS PAYABLE
12/23 06/16/23 21 17738 T3340 ROSA RODRIGUEZ 250.00 REFUND VETS HALL DEPO 12/23 06/16/23 21 17706 T3338 HEATHER GARCIA 300.00 REFUND FOR KINGS LION TOTAL ACCOUNTS PAYABLE .00 550.00
2300 CUSTOMER DEPOSITS
12/23 06/16/23 21 17738 T3340 ROSA RODRIGUEZ 250.00 REFUND VETS HALL DEPO 12/23 06/16/23 21 17706 T3338 HEATHER GARCIA 300.00 REFUND FOR KINGS LION TOTAL CUSTOMER DEPOSITS 550.00 .00
TOTAL FACILITIES RENTAL FUND 550.00 550.00
TOTAL REPORT 650.00 650.00
141
PEI PAGE NUMBER: 1
DATE: 06/16/2023 CITY OF LEMOORE AUDIT31
TIME: 15:12:27 REVENUE TRANSACTION ANALYSIS
SELECTION CRITERIA: transact.yr='23' and transact.period='12' and transact.account between '3000' and '3999' and transact.batch='MJ0 ACCOUNTING PERIOD: 12/23
FUND - 001 - GENERAL FUND
BUDGET UNIT - 001 - GENERAL FUND

ACCOUNT DATE T/C RECEIVE REFERENCE PAYER/VENDOR BUDGET RECEIPTS RECEIVABLES DESCRIPTION 3029 BUSINESS LICENSE
12/23 06/16/23 210 17705 T3338 HEATHER GARCIA -50.00 REFUND APP. FIREWORKS TOTAL BUSINESS LICENSE .00 -50.00 .00
3880 MISCELLANEOUS
12/23 06/16/23 210 17708 T3339 JAN CRUZ -250.00 REFUND CIVIC AUDI DEP TOTAL MISCELLANEOUS .00 -250.00 .00
TOTAL GENERAL FUND .00 -300.00 .00
TOTAL GENERAL FUND .00 -300.00 .00
TOTAL REPORT .00 -300.00 .00
RUN DATE 06/16/2023 TIME 15:12:27 PEI - FUND ACCOUNTING 142

Lemoore City CouncilJune 27, 2023

Lemoore City Council
June 27, 2023