Lindsay City Council
April 26, 2022

LINDSAY CITY COUNCIL

REGULAR MEETING AGENDA
City Hall, 251 E. Honolulu St., Lindsay, CA 93247
Notice is hereby given that the Lindsay City Council will hold a Regular Meeting on April 26, 2022, at 6:00 PM in person and via webinar. The webinar address for members of the public is https://zoom.us/j/99279557087.

Persons with disabilities who may need assistance should contact the City Clerk at least 24 hours prior to the meeting at (559) 562-7102 ext. 8011 or via email at [email protected].

1. CALL TO ORDER

2. ROLL CALL

3. PLEDGE
Led by Council Member SERNA.

4. APPROVAL OF AGENDA

5. PUBLIC COMMENT
The public is invited to comment on any subject under the jurisdiction of the Lindsay City Council. Please note that speakers that wish to comment on a Regular Item or Public Hearing on tonight’s agenda will have an opportunity to speak when public comment for that item is requested by the Mayor. Comments shall be limited to three (3) minutes per person, with thirty (30) minutes for the total comment period, unless otherwise indicated by the Mayor. The public may also choose to submit a comment before the meeting via email. Public comments received via email will be distributed to the Council prior to the start of the meeting and incorporated into the official minutes; however, they will not be read aloud. Under state law, matters presented under public comment cannot be acted upon by the Council at this time.

6. COUNCIL REPORT

7. CITY MANAGER REPORT

8. RECOGNITION ITEMS

8.1 Letter Recognizing Public Safety Sergeant Christopher Dempsie’s Outstanding Performance (p. 4)

9. PRESENTATIONS

9.1 Department of Public Safety’s Law Enforcement Code of Ethics Pledge Presented by Chief Rick Carrillo, Director of Public Safety

9.2 Introduction of Public Safety Homeless Outreach Officer Bruce Fox Presented by Chief Rick Carrillo, Director of Public Safety 2 of 3

9.3 City of Lindsay FY 2020-21 Annual Comprehensive Financial Report (ACFR) (pp. 5 – 117) Presented by Badawi & Associates

9.4 City of Lindsay Water Update
Presented by Neyba Amezcua, Director of City Services & Planning

10. CONSENT CALENDAR
Routine items approved in one motion unless an item is pulled for discussion.

10.1 Minutes from April 19, 2022, City Council Special Meeting (pp. 118 – 122)

10.2 Consider Approval of Resolution 22-16, Proclaiming a Local Emergency, Ratifying the Proclamation of a State Emergency by Governor Newsom on March 4, 2020, and Authorizing Remote Teleconference Meetings of the Legislative Bodies of the City of Lindsay Pursuant to Government Code Section 54953(e)(3) (pp. 123 – 127)

10.3 Warrant List for March 14, 2022 through April 18, 2022 (pp. 128 – 143)

10.4 Treasurer’s Report for March 2022 (p. 144)

10.5 Consider Minute Order Approval of Submittal of Streamlined Savings Pathway Program (SSP) Application and Proposal to Southern California Regional Energy Network (SoCalREN) for Energy Efficient Equipment for the Property Located at 860 North Sequoia Avenue, Lindsay, CA (APN: 201-150-008-000) and Authorize City Manager to Execute Any Documents Thereto (pp. 145 – 191)

10.6 Consider Minute Order Authorization of Any and All Documents Related to the Purchase and Sale of the Property Located at 190 South Elmwood Street, Lindsay, CA 93247 (APN:
205-236-020-000), and Authorizing City Manager to Execute Any Documents Thereto (pp. 192 – 194)

11. ACTION ITEMS

11.1Consider Minute Order Authorization of Modifications to Sections Six, Seven, and Eight (Phases III, IV, and V) of the City of Lindsay Water Conservation Plan (pp. 195 – 211) Presented by Curtis Cannon, Planning Manager

11.2Consider Minute Order Approval of Temporary Use Permit (TUP) No. 22-07 and Request to Waive Temporary Use Permit Fee for a Cannonball Run Event Utilizing a Portion of Lindsay City Park at 850 N Elmwood Avenue, Lindsay, CA 93247 on May 07, 2022 (pp. 212 – 215)
Presented by Edward Real, Assistant City Planner
3 of 3

11.3Consider Minute Order Approval of Resolution 22-17, A Resolution Approving the City of Lindsay Spending Plan for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Established by the American Rescue Plan Act Of 2021 (ARPA) (pp. 216 – 223) Presented by Joseph M. Tanner, City Manager

12. EXECUTIVE (CLOSED) SESSION

12.1Conference with Real Property Negotiators
Pursuant to Cal Gov. Code § 54956.8
Property: 365 N Sweetbriar Ave, Lindsay, CA 93247 APN 205-293-015-000 Agency Negotiator: Joseph M. Tanner, City of Lindsay
Negotiating Parties: California Department of Housing and Community Development Under Negotiation: Terms and Conditions of Potential Sale

12.2 Public Employee Performance Evaluation – City Manager Pursuant to Cal Gov. Code § 54957(b)(1)

13. REQUEST FOR FUTURE ITEMS

14. ADJOURNMENT
Lindsay City Council meetings are held in the City Council Chambers at 251 E. Honolulu Street in Lindsay, California beginning at 6:00 P.M. on the second and fourth Tuesday of every month unless otherwise noticed. Materials related to an Agenda item submitted to the legislative body after distribution of the Agenda Packet are available for public inspection in the office of the City Clerk during normal business hours. Complete agenda is available at www.lindsay.ca.us. In compliance with the Americans with Disabilities Act & Ralph M. Brown Act, if you need special assistance to participate in this meeting, or to be able to access this agenda and documents in the agenda packet, please contact the office of the Deputy City Clerk at (559) 562-7102 x 8025. Notification 48 hours prior to the meeting will enable the City to ensure accessibility to this meeting and/or provision of an alternative format of the agenda and documents in the agenda packet.

Lindsay Department of Public Safety
Rick Carrillo – Director of Public Safety
185 N. Gale Hill Ave
Lindsay, Ca 93247
Tel: (559)562-2511
Fax: (559)562-7126
TO: Chris Dempsie, Patrol Sergeant
FROM: Rick Carrillo, Chief of Police
SUBJECT: Letter of Recognition
On Thursday, April 7, 2022 at approximately 1030 hours you were on proactive patrol, conducting an area check of a nearby apartment complex. While doing so, you recognized a subject that closely resembled someone who was wanted by the Tulare County Sheriff’s Department on recent gun charges. Your initiative led you to initiate contact with the subject, who denied being the person who was wanted.

Your investigation continued with a pat-down search, discovering him to be in possession of a loaded firearm in his waistband. A struggle then ensued, as a result you sustained moderate injury, but stayed in the fight. After short foot pursuit, you were able to safely take the suspect into custody without further incident.

Following the arrest was a search of the suspects nearby home, locating evidence which confirmed his involvement in the case he was being sought by the sheriff’s department.

You are hereby commended Sergeant Dempsie for your outstanding performance throughout this investigation. Your diligence to remain aware of wanted persons, followed by your initiative to engage the suspect and your endurance to stay in the fight even after sustaining injury are all examples of great police work.

Your performance in this matter is truly a reflection of your proven work ethic, which is certainly deserving of recognition and an example for others to follow. On behalf of the City and the community we serve, I want to personally thank you for a job well done! Basic Financial Statements
Fiscal Year 2020‐2021
Final Draft
Final Draft
City of Lindsay
Basic Financial Statements
For the year ended June 30, 2021
Table of Contents
i
Page

INTRODUCTORY SECTION
Letter of Transmittal ................................................................................................................................................. iii

FINANCIAL SECTION
Independent Auditor’s Report .............................................................................................................................. 1 Management’s Discussion and Analysis ............................................................................................................. 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ........................................................................................................................... 23 Statement of Activities ................................................................................................................................ 24 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet .......................................................................................................................................... 28 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ................................................................. 29 Statement of Revenues, Expenditures and Changes in Fund Balances ......................................... 30 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities ................................................................................................................... 31 Proprietary Fund Financial Statements:

Statement of Net Position ..................................................................................................................... 32 Statement of Revenues, Expenses and Changes in Fund Net Position ......................................... 34 Statement of Cash Flows ...................................................................................................................... 36 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position .................................................................................................. 38 Statement of Changes in Fiduciary Net Position .............................................................................. 39 Notes to Basic Financial Statements ................................................................................................................ 42 Final Draft
City of Lindsay
Basic Financial Statements
For the year ended June 30, 2021
Table of Contents
ii
Page
FINANCIAL SECTION, Continued
Required Supplementary Information (Unaudited):

Budget to Actuals:

Statement of Revenues, Expenditures, and
Changes in Fund Balance – General Fund ......................................................................................... 91 Statement of Revenues, Expenditures, and
Changes in Fund Balance – Street Improvement Fund ................................................................... 93 Statement of Revenues, Expenditures, and
Changes in Fund Balance – Local Transportation Fund .................................................................. 94 Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the
Net Pension Liability – Last 10 Years ................................................................................................. 95 Schedule of Contributions – Last 10 Years .............................................................................................. 95 Other Post-Employment Benefits (OPEB):

Schedule of Changes in the City’s Net OPEB Liability and Related Ratios – Last 10 Years ............................................................................................................. 96 Supplementary Information:

General Fund:

Combining Balance Sheet ........................................................................................................................... 100 Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances ................................................................................................................... 101 Non-Major Governmental Funds:

Combining Balance Sheet ........................................................................................................................... 104 Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances ...................................................................................................

Final
................ 106
Draft
iii
April 25, 2022

Honorable Mayor Caudillo and City Council Members
City of Lindsay, California

The annual comprehensive financial report of the City of Lindsay (the City) for the year ended June 30, 2021, is hereby submitted in accordance with Section 3.15 of the City Charter and California state law.

The ordinance requires the City issue a report on its financial position and activity annually.

An independent firm of certified public accountants must audit this report annually. Pursuant to these requirements, we hereby issue this annual financial report of the City for the fiscal year ended June 30, 2021.

This report consists of management’s representations concerning the finances of the City. To provide a reasonable basis for making these representations, management of the City employs a comprehensive internal control framework to protect the City’s assets from loss, theft, or misuse and to compile sufficient, reliable information for the preparation of the City’s financial statements in conformity with Generally Accepted Accounting Principles (GAAP). Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive framework of internal controls provides reasonable, rather than absolute, assurance the financial statements are free from material misstatement. We assert, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

The City’s financial statements have been audited by Badawi & Associates, a licensed certified public accountant firm. The goal of the independent audit is to provide reasonable assurance the financial statements of the City for the fiscal year ended June 30, 2021, are free of material misstatements. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor found the City’s financial statements for fiscal year ended June 30, 2021 to present fairly, in all material respects, the respective financial position of the governmental activities, the business‐type activities, each major fund, and the aggregate remaining fund information of the City. The independent auditor’s report is presented as the first component of the financial section of this report.

The City of Lindsay did not have any major federal projects or programs that met the $750,000 threshold to require a separate Single Audit report per the Federal Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); therefore, the City is exempt from that reporting requirement for the fiscal year ended June 30, 2021. Audit findings previously denoted in that report will be included as a supplementary section, entitled Summary Schedule of Findings and Responses, that can be found at the end of this report.

Management has provided a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors.

Final Draft
iv
Profile of the Government
The City of Lindsay incorporated in 1910, as a general law city of the State of California, and reclassified to a Charter City January 8, 1996, filed with the State of California in April 1996. Lindsay is in the middle of the state in the Central San Joaquin Valley. The Central Valley is a national and world leader in the agricultural industry, with dairy, citrus and deciduous crops the primary commodity around the Lindsay area. The City of Lindsay currently occupies an incorporated area of 2.41 square miles with an urban development boundary of 3.9 square miles and serves a population of 13,463 (2019) an increase of 13.1% since 2010.

The City of Lindsay operates under the council‐manager form of government. Policymaking and legislative authority are vested in a governing council consisting of the mayor and four other members. The council is elected on a non‐partisan basis. Council members serve four‐year staggered terms, with two council members elected in one election and three elected in another election, separated by two years.

The mayor is selected from among the council members, by the council members, and serves a two‐ year term. All five council members of the governing board are elected at large. The council is responsible, among other things, for passing ordinances, adopting the budget, representing the City on other governmental committees, and hiring the City’s manager and attorney. The city manager is responsible for carrying out policies and ordinances of the governing council, for overseeing the day‐to‐ day operations of the government, and for appointing the heads of the various departments.

The City of Lindsay provides a full range of services, including general administration, human resources, treasury, finance, and accounting; risk management; police and fire protection, animal control, and code enforcement; the construction, maintenance, and cleaning of streets and other infrastructure; planning, zoning, building inspection, and development services; and community services including city parks, a skate park, and adult and youth recreational activities. The Wellness & Aquatic Center, water, sewer, and wastewater treatment and collection, and solid waste disposal services are provided through enterprise funds; disposal and recycling services are contracted with Mid Valley Disposal. Transit services are contracted with the Tulare County Transit Authority, the City maintains the bus stop shelters. It also administers and/or oversees grant programs and Curb & Gutter.

Acknowledgements
The preparation of this document could not have been accomplished without the dedicated services of the entire staff of the Finance Department and staff members in the City Services department.

I also express appreciation to the Mayor and City Council for their support in planning and conducting the financial operations of the City in a responsible, thoughtful manner. A special thank you to Badawi & Associates for their professional, exceptional work.

Respectfully,

Juana Espinoza,  Director of Finance
Final Draft
1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Lindsay
Lindsay, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of Lindsay, California (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Final Draft
2 To the Honorable Mayor and Members of the City Council of the City of Lindsay
Lindsay, California

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter
Regarding Going Concern
The accompanying financial statements have been prepared assuming that the City will continue as a going concern. As discussed in Note 15 to the financial statements, the City has a significant deficit fund balance in its General Fund due to significant amounts owed to other funds including the City’s enterprise funds. The a significant portion of the City’s enterprise funds’ unrestricted net position consists of these receivables, and hence if not repaid would either create deficits or significantly reduce unrestricted net position of each funds. These condition raises substantial doubt about its ability to continue as a going concern. Management’s plans regarding those matters are described in Note 15.

The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, pension information, other postemployment benefit information, and budgetary comparison information on pages 5-17 and 90-95 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The introductory section, General Fund combining schedules, and combining and individual nonmajor fund financial statements on pages 100- 107, are presented for purposes of additional analysis and are not a required part of the basic financial statements.

Final Draft
3 To the Honorable Mayor and Members of the City Council of the City of Lindsay
Lindsay, California

The General Fund combining schedules and combining and individual nonmajor fund financial statements on pages 100-107 are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements.

Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the General Fund combining schedules and combining and individual nonmajor fund financial statements on pages 100-107 are fairly stated in all material respects in relation to the basic financial statements as a whole.

The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April XX, 2022, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
April XX, 2022
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Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
5 As management of the City of Lindsay (the City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2021.

We encourage readers to consider the information in the Transmittal Letter and Management’s Discussion & Analysis as they review the financial statements. The narratives give valuable context and insightful analysis.

All amounts, unless otherwise indicated, are expressed in thousands of dollars ($000’s). Unless noted otherwise, fiscal year refers to the fiscal year ended June 30, 2021.

BACKGROUND
The context of Lindsay’s current financial condition began in the mid-2000’s when the City enjoyed a seemingly endless flow of grant awards. The grants were for housing, community development, economic development, and freeze relief. Management worked to execute their grand, innovative plans to enrich and expand the quality of life in the community while the economy was favorable, and the City had ample available grant money.

The City provided hundreds of grant-funded home loans at the peak of the housing boom, built low-tomoderate housing subdivisions, created the McDermont Field House (an 185,000 square foot athletic and entertainment center) out of an old packing plant, built the Wellness & Aquatic Center, and renovated its downtown.

Unfortunately, the growth did not last. The housing bubble burst, the State took away redevelopment funding, and grant money stopped dwindled. The City could not maintain what it had built, let alone sustain ongoing growth. Within a few short years, Lindsay came to an economic standstill without the money it needed to complete or maintain what it had started. Compounding the situation were turnover in administration, reduction in staffing, combining of departments, shrinking revenues, escalating costs, and a series of audits by funding agencies. The City was not able to maintain its general operations or operations at McDermont or the Wellness & Aquatic Center.

In February 2017, City Council declared a fiscal emergency, placed a successful 1% transactions and use tax measure on the June 2017 special election ballot, and initiated a recovery plan. The City has been taking proactive and meaningful steps to turn the City around. One step was to outsource the management and operations of McDermont Field House which dramatically reduced staffing levels on January 1, 2018. Another was to adopt ordinances allowing the retail selling and wholesale cultivation of cannabis. These new revenue initiatives and cost cutting measures put the city on a sustainable recovery path, which unfortunately is being dampened by the fallout of the coronavirus pandemic.

Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
6 The City still faces significant challenges including escalating CalPERS pension costs, lack of reserves in the City’s general fund (for contingencies), and the utility funds for future capital improvement needs. These factors led the California State Auditor’s Office to classify the City of Lindsay in its top 10 list of cities at high financial risk. The City has since negotiated favorable agreements to repay misapplied grant and subvention funds, and implemented and enhanced its internal controls.

FINANCIAL STATEMENT FUNCTIONALITY
This discussion and analyses are intended to serve as an introduction to the City’s basic financial statements.

The City’s basic financial statements include:

1. Government-wide financial statements high-level view

2. Fund financial statements summary view

3. Notes to the financial statements detailed view
This report also contains other supplementary information in addition to the basic financial statements.

Government-wide financial statements. The government-wide financial statements provide the broadest view of the City’s financial condition.

The statement of net position presents information for the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference between them reported as net position at a specific point in time. The reader can think of the statement of net position as a snapshot of the City on the last day of the fiscal year. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the City’s net position changed during the fiscal year. The reader may think of the statement of activities as the report that shows what happened between last year’s statement of net position (a snapshot in time) and this year’s statement of net position (another snapshot in time). The statement of activities shows changes in net position based on when events (a revenue or an expenditure) happened rather than reporting based solely on when the related cash transaction finishes. Sometimes the related cash transaction happens and is recorded at the same time as the revenue or expenditure, yet other times it happens afterward. Consequently, revenues and expenditures are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned-but-unused vacation leave).

Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
7 The government-wide financial statements distinguish functions principally supported by taxes and intergovernmental revenues (governmental activities) from other functions supported in full or in part by cost recoveries known as user fees and charges (business-type activities). The governmental activities of the City include general administration, public safety, parks and recreation, public works, streets, transportation, and community development. The business-type activities of the City include water, sewer, and refuse services, as well as the Lindsay Wellness & Aquatic Center. The Wellness & Aquatic Center provides feebased entertainment, facility rental, and recreational events and activities for the community and other Central Valley residents.

The government-wide financial statements have changed substantially from previous years due to the dissolution of the Lindsay Redevelopment Agency (LRA); all financial information relevant to the former LRA is now accounted for, as an integral part of these financial statements, in the Private-Purpose Trust Fund, a fiduciary fund established to manage the assets and debt of the former agency. The Water, Sewer, Refuse, Wellness Center function for all practical purposes as departments of the City, and therefore have been included as an integral part of the primary government. The General Fund will absorb the McDermont Fund now that the City does not operate it.

Fund financial statements. A fund is a grouping of related accounts used to maintain control over specific resources segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The City’s funds can be divided into three categories:
 Governmental funds,
 Proprietary funds, and
 Fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the governmentwide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.

Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains nine individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General, Community Development, and Local Transportation Funds, all of which are considered major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with this budget.

Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
8 Proprietary funds. The City maintains one proprietary fund type called Enterprise Funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Water, Sewer, Refuse, and Wellness Center Funds. The City absorbed the McDermont Fund previously reported as a separated enterprise fund into the General Fund because the City has contracted out its operations to a private entity.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

Notes to the financial statements. The notes provide additional information essential to a full understanding of the data provided in the government-wide and fund financial statements. Please see the table of contents for page numbers.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s progress in funding its obligation to provide pension benefits to its employees. Required supplementary information can be found by referring to the index of this report.

FINANCIAL HIGHLIGHTS
The total assets and deferred outflows of resources of the City exceeded its total liabilities and deferred inflows of resources at the close of the Fiscal Year (FY) 2021 by $53.283 million (net position). Of this amount, $ (11.515 million) is unrestricted, $7.790 is restricted for specific purposes, and $57.008 million is the net investment in capital assets.
 Compared to FY 2020, the City’s total net position increased $1.631 million, or 3%, during FY 2021.  During the fiscal year, the city reached a substantive settlement agreements in the amount of $3.791 million with a grantor agencies (California Housing and Community Development), which affords the city a manageable repayment schedule over time of certain previously demanded lump sum repayment amounts. See Note 6A.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve as a useful indicator of a government’s financial position over time.

Net Position provides a snapshot in time at the end of the fiscal year. Monitoring net position over time gives an indication of the general health of the City. In FY 2021, the City’s net position increased from $51.652 million to $53.283 million, indicating a stronger financial position. It is important to recognize that much of the net position is based on net investment in capital assets, which are not liquid (or easily converted to cash).

Of the City’s net position, the net investment in capital assets of $57.008 million represents its investment in capital assets (e.g., land buildings, machinery, and equipment), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to residents; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
9 The net position balance of $53.282 million is composed of $7.790 million restricted funds and ($11.515) million unrestricted funds. Net position may be restricted for capital projects, debt service payments, public right of way and other external commitments.

The schedule below is a condensed version of the City’s statement of net position for fiscal year ended June 30, 2021 with comparative data from the previous fiscal year.

City of Lindsay's Net Position
(amount expressed in thousands)
2020 2020 2020
2021 (as restated) 2021 (as restated) 2021 (as restated) ASSETS
Current and other assets 5,573 $ 3,035 $ 6,575 $ 6,090 $ 12,148 $ 9,125 $ Capital assets 44,777 46,216 25,794 26,570 70,571 72,786 Total assets 50,350 49,251 32,369 32,660 82,719 81,911
DEFERRED OUTFLOWS OF RESOURCE 1,758 1,967 505 370 2,263 2,337

LIABILITIES
Current liabilities 844 1,690 773 752 1,617 2,442
Noncurrent liabilities 16,166 16,174 13,427 13,442 29,593 29,616 Total liabilities 17,010 17,864 14,200 14,194 31,210 32,058 DEFERRED INFLOWS OF RESOURCES 375 449 114 89 489 538

NET POSITION
Net investment in capital assets 42,113 43,060 14,895 15,384 57,008 58,444 Restricted 7,790 16,233 - 7,790 16,233
Unrestricted (15,180) (26,388) 3,665 3,363 (11,515) (23,025) Total net position $ 34,723 $ 32,905 18,560$ $ 18,747 $ 53,283 $ 51,652 Governmental Activities Business-Type Activities Total
Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
10 The next table (City of Lindsay’s Change in Net Position) provides a condensed statement of changes in net position with comparative amounts on revenues and expenses for the current and prior year.

Governmental activities. The City’s governmental activities rely on several sources of revenue to finance ongoing operations. The most significant are (1) Other Taxes, which includes sales/transactions & use taxes, and (2) Capital Grants and Contributions, which are monies received from parties outside the City and are generally restricted for use in capital activities such as streets improvements and transportation related activities.

City of Lindsay's Change in Net Position
(amount expressed in thousands)
2021 2020 2021 2020 2021 2020

PROGRAM REVENUES
Charges for Services 316 $ 337$ 4,588$ 4,541$ $ 4,904 $ 4,878 Operating grants and contributions 731 867 - - 731 867
Capital grants and contributions 2,411 2,633 - - 2,411 2,633

GENERAL REVENUES
Property taxes 486 363 - - 486 363
Other taxes 5,740 4,773 - - 5,740 4,773
Miscellaneous 215 440 289 308 504 748
Transfers (244) 17,342 (17,342) 244 - -
Special items (4,551) - - - (4,551) -
TOTAL REVENUES 9,655 22,204 5,121 (12,493) 14,776 9,711

EXPENSES
General government 2,084 1,367 - - 2,084 1,367
Public safety 3,328 3,255 - - 3,328 3,255
Parks and recreation 197 706 - - 197 706
Public works 679 1,355 - - 679 1,355
Streets and transportation 619 573 - 619 - 573
Community development 783 246 - - 783 246
Interest on long-term debt 147 161 - 147 161
Water Fund 1,867 - 1,908 1,867 1,908
Sewer Fund 1,394 - 1,297 1,394 1,297
Refuse Fund 1,037 - 1,006 1,037 1,006
Wellness Center Fund 1,010 - 875 1,010 875
TOTAL EXPENSE 7,837 7,663 5,308 5,086 13,145 12,749

NET POSITION
Change in Net Position 1,818 14,541 (17,579) (187) 1,631 (3,038) Net Position - beginning 50,036 30,985 14,435 32,014 64,471 62,999 Prior period adjustments (17,131) 4,510 4,312 (12,819) 4,510 Net Position - ending $ 34,723 50,036$ $ 18,560 14,435$ $ 53,283 $ 64,471 Governmental Activities Business-Type Activities Total
Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
11 The City’s governmental activities net position decreased by $15.313 million to $34.723 million as of June 30, 2021. The decrease is largely due to an adjustment made for prior period activity, details discussed further in Note 12.

Business-type activities. The net position of the city’s business-type activities amounted to $18.560 million as of June 30, 2021, an increase of $4.125 million from prior fiscal year. The change in net position is primarily due an adjustment made for prior period activity, details discussed further in Note12.

CITY’S FUNDS FINANCIAL ANALYSIS
Governmental funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

General Fund
The General Operating Fund is the primary
operating fund of the city and include several
roll-up funds. For the fiscal year ended June
30, 2021, overall on-going general fund
revenue came in higher than prior year. The
major general fund revenues realized in the
fiscal year including property tax, sales tax,
utility user tax, and other taxes were higher
than previous year. Taxes make up about 85%
of total governmental activities revenues.

Total tax revenue was $6.158 million for the
fiscal year, an increase of $214 thousand over
last year. Additional tax revenue is
anticipated in the next fiscal year mainly from
the new cannabis retail outlet in the city.

Total governmental expenditures for the
fiscal year amounted to $5.637 million, a
decrease of $1.435 million or 20% from the
prior year. These were savings primarily
capital projects delayed due to the ongoing
coronavirus pandemic.

The Capital outlay for the fiscal year totaled
about $97 thousand and includes planning and design for future capital projects for streets asphalt rehabilitation and overlay, and rubber cape seal on city streets and arterial ways.

General Fund FY 2021 FY 2020 $ Change % Change
Revenues
Property taxes 486 363 123 34%
Other taxes 5,672 5,581 91 2%
Licenses and permits 254 263 9 4%
Intergovernmental 213 156 73% 369
Charges for services 9 (3) -33% 6
Fees and fines 190 (15) -8% 175
Interest revenue 25 (20) -80% 5
Other revenues 394 197 (197) -50%
Total Revenues 7,029 7,173 144 2%
Expenditures
Current
General government 1,047 773 274 35%
Public safety 2,841 2,978 137 5%
Parks and recreation 167 161 (6) -4%
Public works 508 78 15% 586
Streets and transportation 190 117 62% 307
Community development 108 (30) -28% 78
Debt Service
Principal 309 (31) -10% 278
Interest and administrative charge 116 (11) -9% 105
Capital Outlay 2,060 97 (1,963) -95%
Total Expenditures 7,072 5,637 (1,435) -20%
Final
Revenues Over (Under) Expenditures (43) 1,579 1,536 -3672% Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
12 Proprietary funds.

The City outsourced the management of McDermont Sports Complex previously reported as an enterprise fund activity of the city. The McDermont Fund assets and liabilities has now been rolled into the General Fund. The General Fund absorbed the responsibility of paying the debt service on the building and providing structural building maintenance as a landlord.

Water
The Water fund continues to struggle financially. For the fiscal year ended June 30, 2021, the Water fund ended with an operating loss of $233 thousand including the depreciation and amortization charge of $299 thousand. Staff has initiated a review of the water enterprise finances including service fees/rates set up. The results and necessary recommendations to improve the financial outlook of the water enterprise will be presented to the city council in fiscal year 2022.

Water FY 2021 FY 2020 $ Change% Change
Operating Revenues
Service Fees 1,583 1,701 (118) -7%
Other revenues - (1) 1 -100%
Total Operating Revenues 1,583 1,701 (118) -7%
Operating Expenses
Current
Salaries 298 312 (14) -4%
Benefits 391 (72) -18% 319
Materials, services, and supplies 900 850 50 6%
Depreciation and amortization 299 297 2 1%
Total Operating Expenses 1,850 1,816 (34) -2%
Operating Income (Loss) (233) (150) (84) 56%
Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
13 Sewer
The Sewer Fund ended the fiscal year with an operating profit of $353 thousand. Expenses outpaced revenues for the year, resulting in a slight decrease in operating income compared to the prior year.

Refuse
The Refuse service fee revenue totaled $1.124 million, an increase of 9% over last year. Expenses for the year remained relatively stable compared to last year, totaling $1.037 million, about a 3% increase over last year.

These increases were because of the approved inflation adjustment to the rates and contract service costs during the fiscal year.

Sewer FY 2021 FY 2020 $ Change% Change
Operating Revenues
Service Fees 1,533 1,581 48 3%
Other revenues - - - -
Total Operating Revenues 1,533 1,581 48 3%
Operating Expenses
Current
Salaries 149 186 37 25%
Benefits 126 170 44 35%
Materials, services, and supplies 466 447 19 4%
Depreciation and amortization 406 404 2 0%
Total Operating Expenses 1,126 1,228 102 9%
Operating Income (Loss) 407 (54) -13% 353
Refuse FY 2021 FY 2020 $ Change% Change
Operating Revenues
Service Fees 1,120 1,025 95 9%
Other revenues 2 2 4 100%
Total Operating Revenues 1,027 1,124 97 9%
Operating Expenses
Current
Salaries 33 9 27% 42
Benefits 53 (17) -32% 36
Materials, services, and supplies 959 920 39 4%
Depreciation and amortization - - - -
Total Operating Expenses 1,006 1,037 31 3%
Operating Income (Loss) 21 66 87 314%
Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
14 Wellness & Aquatic Center
The Wellness & Aquatic Center generated revenues of $300 thousand for the fiscal year. Expenses including depreciation and amortization for the year totaled $929 thousand, an increase of 18% over last year. The resulting operating loss in covered with intergovernmental grants and contributions. The Lindsay Hospital District makes an annual contribution of $233 and the City transfers funds to cover the Center’s operating loss. In FY 2021, the City and Lindsay Hospital District signed a new funding agreement to ensure ongoing operations at the Center.

McDermont Sports Complex Fund
Related activities are reported in the General Fund.

CAPITAL ASSETS
Capital assets. The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2021, amounts to $70.571 million (net of accumulated depreciation) compared to $72.786 million in FY 2020. This investment in capital assets includes land, buildings and system improvements, machinery and equipment, park facilities, roads, highways, and bridges. Note 5 details capital assets.

LONG-TERM DEBT & LIABILITIES ADMINISTRATION
Long-term debt. The City’s long-term debt includes capital leases, settlement liabilities, and compensated absences in addition to bonds and certificates of participation. At the end of the current fiscal year, the City had total debt outstanding of $18.557 million. State statutes limit the amount of general obligation debt a governmental entity may issue to 15% of its total assessed valuation for fiscal year 2020 per Tulare County Assessor. The City Charter Section 9.05A sets a 10% limitation. The current debt for the City complies with State and local statutes.

Wellness & Aquatic Center FY 2021 FY 2020 $ Change% Change Operating Revenues
Service Fees 300 280 20 7%
Other revenues - - - -
Total Operating Revenues 280 300 20 7%
Operating Expenses
Current
Salaries 165 215 50 30%
Benefits 157 (22) -14% 135
Materials, services, and supplies 385 271 114 42%
Depreciation and amortization 194 197 (3) -2%
Total Operating Expenses 790 139 18% 929
Operating Income (Loss) (629) (510) (119) 23%
Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
15 A summary of the City’s long term debt for fiscal year ended June 30, 2021 is presented below:

Ba la nc e Ba la nc e Due Within
July 1, 2020 Additions Tra nsfe rs De le tions June 30, 2021 One Ye a r G o ve rn me n ta l Ac tivitie s
Bonds:
2012 Ta xa ble Le a se Re ve nue Re funding Bonds 1,095,000 $ $ - $ (130,000) - $ $ 965,000 $ 140,000 Bond Issua nc e Disc ount (19,142) - - 3,481 (15,661) 3,481 Tota l Bonds 1,075,858 - (126,519) - 949,339 143,481
Dire c t Borrowings a nd Dire c t P la c e me nts:

Ce rtific a te s of P a rtic ipa tion (COP )
2008 US DA RD Roa ds COP 885,454 - (82,668) - 802,786 86,182 2010 US DA RD Libra ry COP 392,956 - - (20,714) 372,242 21,543 Fina nc e P urc ha se Agre e me nt - fire truc k 604,375 - (64,732) - 539,643 67,560 Tota l Dire c t Borrowings a nd Dire c t P la c e me nts: 1, 882,785 - (168,114) - 1,714,671 175,285 TCTA se ttle me nt lia bility 681,488 - (52,422) - 629,066 52,422 Ca ltra ns se ttle me nt lia bility 299,171 - - (49,861) 249,310 - HCD se ttle me nt lia bility 3,790,786 - - (10,000) 3,780,786 89,360 Compe nsa te d Abse nc e s 216,053 222,918 (173,196) - 265,775 88,592 Tota l Gove rnme nta l Ac tivitie s $ 7,946,141 $ 222,918 $ (580,112) - $ $ 7,588,947 $ 549,140 Ba la nc e Ba la nc e Due Within
July 1, 2020 Additions Tra nsfe rs De le tions June 30, 2021 One Ye a r Bus ine s s - Type Ac tivitie s
Bonds:
2012 Ta xa ble Le a se Re ve nue Re funding Bonds $ - $ - $ - $ - $ - Bond Issua nc e Disc ount - - - - - -
Tota l Bonds - - - - - -
Dire c t Borrowings a nd Dire c t P la c e me nts:

Ce rtific a te s of P a rtic ipa tion (COP )
2007 US DA RD We llne ss Ce nte r COP $ 1,937,787 $ - $ (49,033) - $ $ 1,888,754 $ 51,117 Re ve nue Bonds
1993 CS CDA Re funding Bonds - - - - -
1999 US DA RD Wa ste Wa te r Expa nsion 4,701,174 - (170,682) - 4,530,492 176,229 2000 US DA RD Wa te r Line P roje c t 1,609,963 - (57,590) - 1,552,373 59,462 2004 US DA RD Wa ste Wa te r P roje c t 366,113 - - (9,606) 356,507 10,026 Tota l Dire c t Borrowings a nd Dire c t P la c e me nts: 8,615,037 - (286,911) - 8,328,126 296,834 Lindsa y Olive Growe rs P ond Closure 2,570,981 - - 2,570,981 - - Compe nsa te d Abse nc e s 52,719 74,305 - (57,731) 69,293 23,097 Tota l Busine ss- Type Ac tivitie s $ 11,238,737 $ 74,305 $ (344,642) - $ $ 10,968,400 $ 319,931 Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
16 Lindsay Olive Growers Pond Closure. The City is continuing to explore opportunities with other governments and entities for assistance in handling this pond closure costs.

GENERAL FUND BUDGETARY HIGHLIGHTS
The City General Fund experienced some noteworthy variances from budget to actual in FY 2021, as identified below: See also Page 91 – Budgetary Comparison Schedule.

1. Overall, the general fund budget to actual results at year end shows a revenue over expenditure balance of $1.712 million. Revenues came in higher than budget by about $1.935 million while expenditures totaled $5.461 million and about $265 thousand over budget. See Page 91 Budgetary Comparison schedule.

2. Sales tax, utility tax, other taxes, fees/fines, and licenses/permits all came in higher than budgeted.

Property tax increased by about $123 thousand for the fiscal year.

3. On the expenditure side, the unfavorable variance of $265 thousand realized was largely due to the increased insurance costs, professional services, and pension costs.

The schedule below provides reconciliation of the City’s General Fund reported on the financial statements:

Public Total
General Safety Asset Capital General
Fund Forfeiture COVID-19 Projects Fund
Total revenues $ 7,172,858 $ 86 $ - $ 7,172,944 - $
Total expenditures 5,460,683 127,444 - 49,136 5,637,263 Excess (deficiency) of revenues
over (under) expenditures 1,712,175 86 (127,444) (49,136) 1,535,681 Total other financing sources (uses) (141,240) - - (141,240) - Net change in fund balance 1,570,935 86 (127,444) (49,136) 1,394,441 Beginning of year, restated (3,815,873) 30,325 (75,834) (3,861,382) - End of year $ (2,244,938) $ 30,411 $ (203,278) $ (49,136) $ (2,466,941) Final Draft
City of Lindsay
Management’s Discussion and Analysis
For the year ended June 30, 2021
17 ECONOMIC FACTORS & NEXT YEAR’S BUDGET
Economic Factors. The economic impact of the Covid pandemic has been a major concern over the past year.

Economic projections indicate a depressed outlook over the short term followed by a robust recovery hinged on mass vaccinations that will enable return to normal economic activities. The impact on City of Lindsay has been mild as reflected in the relatively stable revenue receipts during the fiscal year. The city is still focused on meeting current demands, reversing negative fund balances, meeting debt service demands, and rebuilding infrastructure while managing budget constraints.  Property tax, sales tax and Measure O tax are expected to remain stable. The new cannabis retail tax revenue continues to grow.
 The City will continue to pursue cost containment measures as appropriate, but will be looking to add critical positions and items that will enable the city sustain services to the community, and ensure compliance to standard operational practices and procedures.  The city will continue to pursue business retention initiatives, and new economic development opportunities (new developments and businesses) that will create employment and generate property tax and sales tax revenues for the City.

Next Year’s Budget.
 Revenues are performing better that budgeted for the City’s general fund. The City fully expects to end the fiscal year 2022 budget year with a favorable general fund balance.  The Water enterprise fund presents a challenge as revenues barely cover operating expenses leaving no provisions for unplanned maintenance and other necessary capital work to keep the system running safely and efficient. Staff is currently evaluating available options including rates adjustment for City Council review and consideration.
 The development of the FY 2023 budget is in process. The City looks to adopt a balanced budget that provides the requisite resources necessary to maintain service to the Lindsay community.

INFORMATION REQUESTS
This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the City’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Director of Finance, P.O. Box 369, City of Lindsay, CA 93247 (559) 562-7102.

Final Draft
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BASIC

FINANCIAL STATEMENTS
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20 Final Draft

GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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City of Lindsay
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and cash equivalents $ 1,425,517 8,552,597 $ 9,978,114 $ Accounts receivable, net 539,733 494,434 1,034,167
Internal balances 4,609,412 (4,609,412) -
Due from other governments - 1,062,441 1,062,441
Notes receivable - 72,724 72,724
Total current assets 6,574,662 5,572,784 12,147,446
Non-current assets:

Capital assets
Nondepreciable 492,044 2,934,112 3,426,156
Depreciable, net 25,302,221 41,842,539 67,144,760
Net capital assets 25,794,265 44,776,651 70,570,916
Total non-current assets 25,794,265 44,776,651 70,570,916 Total assets 32,368,927 50,349,435 82,718,362

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 449,413 1,476,590 1,926,003 Deferred outflows from OPEB 55,854 281,206 337,060
Total deferred outflows of resources 505,267 1,757,796 2,263,063

LIABILITIES
Current liabilities:

Accounts and other payables 219,158 20,054 239,212
Accrued wages 68,301 228,711 297,012
Accrued interest 154,348 44,795 199,143
Refundable deposits 11,184 1,350 12,534
Long-term debt - current portion 549,140 319,931 869,071 Total current liabilities 844,050 772,922 1,616,972
Non-current liabilities:

Long-term debt 7,039,807 10,648,469 17,688,276
Total OPEB liability 1,656,347 504,743 2,161,090
Net pension liability 7,469,660 2,273,460 9,743,120
Total non-current liabilities 16,165,814 13,426,672 29,592,486 Total liabilities 17,009,864 14,199,594 31,209,458

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 338,985 103,175 442,160
Deferred inflows from OPEB 36,385 11,109 47,494
Total deferred inflows of resources 375,370 114,284 489,654

NET POSITION
Net investment in capital assets 42,112,641 14,895,158 57,007,799 Restricted 7,789,610 - 7,789,610
Unrestricted (15,180,254) 3,665,158 (11,515,096)
$ 34,721,997 $ 18,560,316 $ 53,282,313
Primary Government
Total net position
See accompanying Notes to Basic Financial Statements
23 Final Draft
City of Lindsay
Statement of Activities
For the year ended June 30, 2021
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Primary Government:

Governmental activities:

General Government 2,083,621 $ 7,000 $ 331,616 $ 33,037 $ 371,653 $ Public Safety 118,136 3,328,374 399,458 - 517,594
Parks and recreation 9,868 197,070 - 32,297 42,165
Public works - 679,282 - - -
Streets and transportation - 619,672 - 2,345,407 2,345,407 Community development 181,101 783,429 - - 181,101
Interest on long-term debt 146,687 - - - -
Total governmental activities 7,838,135 316,105 731,074 2,410,741 3,457,920 Business-type activities:

Water Fund 1,867,146 1,582,733 - - 1,582,733
Sewer Fund 1,393,540 1,581,153 - - 1,581,153
Refuse Fund 1,037,109 1,123,975 - - 1,123,975
Wellness Center Fund 1,009,990 299,963 - - 299,963
Total business-type activities 5,307,785 4,587,824 - - 4,587,824 Total primary government $ 4,903,929 13,145,920 $ 731,074 $ 2,410,741 $ 8,045,744 $ Program Revenues
See accompanying Notes to Basic Financial Statements
24 Final Draft
Governmental Business-Type
Functions/Programs Activities Activities Total
Primary Government:

Governmental activities:

General Government (1,711,968) $ - $ (1,711,968) $
Public Safety - (2,810,780) (2,810,780)
Parks and recreation (154,905) (154,905) -
Public works (679,282) (679,282) -
Streets and transportation 1,725,735 1,725,735 -
Community development (602,328) (602,328) -
Interest on long-term debt (146,687) (146,687) -
Total governmental activities (4,380,215) (4,380,215) - Business-type activities:

Water Fund (284,413) - (284,413)
Sewer Fund 187,613 - 187,613
Refuse Fund - 86,866 86,866
Wellness Center Fund (710,027) - (710,027)
Total business-type activities (719,961) - (719,961)
Total primary government $ (4,380,215) $ (719,961) $ (5,100,176) General Revenues and transfers:

Taxes:

Property taxes 486,443 486,443 -
Sales taxes 1,288,539 1,288,539 -
Measure O taxes 1,540,556 1,540,556 -
Utilities users' tax 958,392 958,392 -
Other taxes 1,952,309 1,952,309 -
Other income 195,283 285,850 481,133
Unrestricted investments earnings 20,108 2,787 22,895
Transfers (244,457) 244,457 -
Total general revenues and transfers 6,197,173 533,094 6,730,267 Change in net position 1,816,958 (186,867) 1,630,091
Net position - beginning of year, as restated 32,905,039 18,747,183 51,652,222 Net position - end of year $ 34,721,997 $ 18,560,316 $ 53,282,313 Net (Expense) Revenue
and Changes in Net Position
See accompanying Notes to Basic Financial Statements
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26 Final Draft
FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
27 Final Draft
City of Lindsay
Balance Sheet
Governmental Funds
June 30, 2021
Street Local Non-Major Total
General Improvement Transportation Governmental Governmental Fund Fund Fund Funds Funds
ASSETS
Cash and cash equivalents 3,108,885 $ 1,348,063 $ 2,806,424 $ 1,289,225 $ 8,552,597 $ Accounts receivable, net 252,026 146,231 - 96,177 494,434 Due from other funds 73,045 - - - 73,045
Due from other governments 665,939 - 194,213 202,289 1,062,441 Notes receivable - - - 72,724 72,724
Advances to other funds - 1,557,120 - 125,000 1,682,120 Total assets $ 3,051,414 4,099,895 $ 3,000,637 $ 1,785,415 $ 11,937,361 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts and other payables 20,054 $ - $ - $ - $ 20,054 $ Accrued wages 213,127 - 2,632 12,952 228,711
Due to other funds - - - 32,272 32,272
Advances from other funds 6,332,305 - - - 6,332,305
Refundable deposits 1,350 - - - 1,350
Total liabilities - 6,566,836 2,632 45,224 6,614,692
Deferred inflows of resources:

Unavailable revenue - - - 32,297 32,297
Total deferred inflows of resources - - - 32,297 32,297 Fund Balances:

Restricted - 3,051,414 2,998,005 1,740,191 7,789,610
Unassigned (2,466,941) - - (32,297) (2,499,238)
Total fund balances 3,051,414 (2,466,941) 2,998,005 1,707,894 5,290,372 Total liabilities, deferred inflows of
resources, and fund balances $ 3,051,414 4,099,895 $ 3,000,637 $ 1,785,415 $ 11,937,361 $ Major Funds
See accompanying Notes to Basic Financial Statements
28 Final Draft
Total Fund Balances - Total Governmental Funds $ 5,290,372

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Non-depreciable 2,934,112
Depreciable, net 41,842,539

Unavailable revenue recorded in the fund financial statements resulting from activities in which revenues were earned but funds were not available are reclassified as revenues in the Government-Wide Financial Statements. 32,297
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (44,795)

In the Government-Wide Financial Statement certain differences between actuarial estimates and actual results for pension and OPEB are deferred and amortized over a period of time, however, in the governmental funds no transactions are recorded. 1,382,426 Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet:

Net pension liability (7,469,660)
Net OPEB liability (1,656,347)
Long term liabilities - due within one year (549,140)
Long term liabilities - due in more than one year (7,039,807) Net Position of Governmental Activities $ 34,721,997
Amounts reported for governmental activities in the Statement of Net Position were different from those reported in the Governmental Funds above because of the following:

City of Lindsay
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2021
See accompanying Notes to Basic Financial Statements
29 Final Draft
City of Lindsay
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2021
Street Local Non-Major Total
General Improvement Transportation Governmental Governmental Fund Fund Fund Funds Funds
REVENUES:

Property taxes $ - 486,443 $ - $ - $ 486,443 $
Sales taxes - 1,288,539 - - 1,288,539
Measure O taxes 1,540,556 - - 1,540,556 -
Utilities users' taxes 958,392 - - - 958,392
Other taxes 1,883,228 - - 64,256 1,947,484
Street improvement program - 919,068 - - 919,068
Licenses and permits 263,093 - - 2,600 265,693
Intergovernmental 368,984 - 915,826 682,657 1,967,467
Charges for services 6,470 - - 95,011 101,481
Fees and fines 174,632 - - 205 174,837
Interest revenue 5,418 2,442 5,562 6,682 20,104
Other revenues 197,189 - - - 197,189
Total revenues 7,172,944 921,510 921,388 851,411 9,867,253 EXPENDITURES:

Current:

General government 1,046,541 - - 47,025 1,093,566
Public safety 2,978,735 - - 2,978,735 -
Parks and recreation 161,411 - - 51 161,462
Public works 586,053 - - - 586,053
Streets and transportation 306,680 - 36,850 276,142 619,672 Community development 78,197 - - 32,297 110,494
Debt service:

Principal 277,868 49,861 82,668 - 410,397
Interest and administrative charges 105,221 - 37,985 - 143,206 Capital outlay 96,557 - - 8,207 104,764
Total expenditures 5,637,263 49,861 157,503 363,722 6,208,349 REVENUES OVER (UNDER) EXPENDITURES 1,535,681 871,649 763,885 487,689 3,658,904 OTHER FINANCING SOURCES (USES):

Transfers in 103,217 - - - 103,217
Transfers out (244,457) (103,217) - (347,674) -
Total other financing sources (uses) (141,240) (103,217) - (244,457) - Net change in fund balances 1,394,441 768,432 763,885 487,689 3,414,447 FUND BALANCES (DEFICITS):

Beginning of year, as restated (3,861,382) 2,282,982 2,234,120 1,220,205 1,875,925 End of year $ (2,466,941) $ 3,051,414 $ 2,998,005 $ 1,707,894 $ 5,290,372 Major Funds
See accompanying Notes to Basic Financial Statements
30 Final Draft
Net Change in Fund Balances - Total Governmental Funds $ 3,414,447 Governmental funds reported asset acquisitions as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense. This was the amount of capital assets recorded in the current period. 39,187 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but they did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds. (1,478,794)
Accrued compensated leave payable was an expenditure in governmental funds, but the accrued payable increased compensated leave liabilities in the Government-Wide Statement of Net Position. (49,722) Current year employer OPEB contributions are recorded as expenditures in the governmental funds, however, these amounts are reflected in the net OPEB liability in the Government-Wide Statement of Net Position. OPEB expense is recorded as incurred in the Government-Wide Statement of Activities, however, OPEB expense is not recognized in the governmental funds. This is the net amount of the OPEB contribution and OPEB expense
(120,167)
Amortization of original issue discount (3,481)
Long-term debt repayments 410,397
Revenues that are not considered to be available are reported as unavailable revenues in the governmental funds, however, these amounts are recognized in the Government-Wide Statement of Activities. This amount represents the change in unavailable revenues. 32,297 Current year employer pension contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. Pension expense is recorded as incurred in the Government-Wide Statement of Activities, however, pension expense is not recognized in the governmental funds. This is the net amount of the pension contribution and pension expense (427,206)
Change in Net Position of Governmental Activities $ 1,816,958 Amounts reported for governmental activities in the Statement of Activities were different because:

City of Lindsay
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities For the year ended June 30, 2021
See accompanying Notes to Basic Financial Statements
31 Final Draft
City of Lindsay
Statement of Net Position
Proprietary Funds
June 30, 2021
Water Sewer Refuse
Fund Fund Fund
ASSETS
Current assets:

Cash and equivalents $ 32,560 $ 1,092,877 $ 246,690
Accounts receivable, net 69,855 265,711 180,960
Total current assets 102,415 1,358,588 427,650
Non-current assets:

Advances to other funds 2 1,906,797 401 ,341,466 ,922
Capital assets:

Construction in progress 12,198 - -
Land 68,377 230,143 -
Buildings and improvements 5,104,546 6,800,531 -
Infrastructure 10,321,559 12,896,903 -
Equipment 281,592 109,967 -
Less accumulated depreciation (7,007,643) (10,779,758) - Total non-current assets 10,515,801 11,770,877 401,922
Total assets 10,618,216 13,129,465 829,572

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 212,630 120,356 26,155
Deferred outflows from OPEB 8,697 25,909 9,201
Total deferred outflows 221,327 146,265 35,356

LIABILITIES
Current liabilities:

Accounts and other payables - - 219,158
Accrued wages 26,336 14,454 3,918
Accrued interest 29,407 85,891 -
Due to other funds 40,773 - -
Refundable deposits 11,184 - -
Compensated absences payable - current portion 9,103 6,079 2,137 Bonds and other long-term debt - current portion 59,462 186,255 - Total current liabilities 176,265 292,679 225,213
Non-current liabilities:

Total OPEB liability 142,880 237,470 39,444
Net pension liability 608,847 1,075,641 132,312
Compensated absences payable 18,207 12,158 4,274
Bonds and other long-term debt 1,492,911 7,271,725 -
Total non-current liabilities 2,824,229 8,035,610 176,030 Total liabilities 3,000,494 8,328,289 401,243

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 48,815 27,631 6,005
Deferred inflows from OPEB 4,478 3,645 1,294
Total deferred inflows of resources 53,293 31,276 7,299

NET POSITION
Net investment in capital assets 7,056,631 1,971,431 -
Unrestricted 729,125 2,944,734 456,386
Total net position $ 7,785,756 $ 4,916,165 $ 456,386
See accompanying Notes to Basic Financial Statements
Enterprise Funds
32 Final Draft
Wellness Total
Center Proprietary
Fund Funds
$ 53,390 $ 1,425,517
23,207 539,733
76,597 1,965,250
- 4,650,185
12,198 -
479,846 181,326
20,536,860 8,631,783
24,042,722 824,260
440,130 48,571
(1,930,090) (19,717,491)
30,444,450 7,755,850
32,409,700 7,832,447
449,413 90,272
55,854 12,047
505,267 102,319
219,158 -
68,301 23,593
154,348 39,050
40,773 -
11,184 -
23,097 5,778
296,834 51,117
813,695 119,538
504,743 84,949
2,273,460 456,660
46,196 11,557
10,602,273 1,837,637
13,426,672 2,390,803
14,240,367 2,510,341
103,175 20,724
11,109 1,692
114,284 22,416
14,895,158 5,867,096
(465,087) 3,665,158
$ 5,402,009 $ 18,560,316
33 Final Draft
City of Lindsay
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2021
Water Sewer Refuse
Fund Fund Fund
OPERATING REVENUES:

Service fees $ 1,582,583 $ 1,581,153 $ 1,119,735
Other revenues 150 - 4,240
Total operating revenues 1,582,733 1,581,153 1,123,975
OPERATING EXPENSES:

Salaries 297,813 185,857 41,825
Benefits 318,813 169,917 36,243
Materials, services, and supplies 900,187 465,994 959,041 Depreciation and amortization 299,141 406,202 -
Total operating expenses 1,815,954 1,227,970 1,037,109
OPERATING INCOME (LOSS) (233,221) 353,183 86,866
NONOPERATING REVENUES (EXPENSES):

Intergovernmental - - -
Other income 42 - 778
Interest earnings (40) 2,126 568
Interest expense (51,192) (165,570) -
Total nonoperating revenues (expenses) (51,190) (163,444) 1,346 OTHER FINANCING SOURCES (USES):

Transfers in - - -
Total transfers - - -
Change in net position (284,411) 189,739 88,212
NET POSITION:

Beginning of year, as restated 8,070,167 4,726,426 368,174 End of year $ 7,785,756 $ 4,916,165 $ 456,386
See accompanying Notes to Basic Financial Statements
Enterprise Funds
34 Final Draft
Wellness Total
Center Proprietary
Fund Funds
$ 299,963 $ 4,583,434
- 4,390
299,963 4,587,824
215,109 740,604
134,836 659,809
385,420 2,710,642
193,522 898,865
928,887 5,009,920
(628,924) (422,096)
285,000 285,000
30 850
133 2,787
(81,103) (297,865)
204,060 (9,228)
244,457 244,457
244,457 244,457
(180,407) (186,867)
5,582,416 18,747,183
$ 5,402,009 $ 18,560,316
35 Final Draft
City of Lindsay
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2021
Water Sewer Refuse
Fund Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers $ 1,743,069 $ 1,474,786 $ 1,039,737 Payments to employees (521,644) (304,883) (66,262)
Payments to suppliers (955,860) (489,815) (893,581)
Net cash provided by (used in) operating activities 265,565 680,088 79,894 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Operating grants - - -
Other cash inflows 2 2,126 1,346
Transfers in - - -
Net cash provided by (used in) noncapital financing activities 2 2,126 1,346

CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES:

Purchase of capital assets (123,133) - -
Interest paid on long-term debt (52,284) (168,805) -
Principal payments on long-term debt (57,590) (180,288) - Net cash provided by (used in) capital and related financing activities (233,007) (349,093) - NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 32,560 333,121 81,240 CASH AND CASH EQUIVALENTS - Beginning of year - 759,756 165,450 CASH AND CASH EQUIVALENTS - End of year $ 32,560 $ 1,092,877 $ 246,690

RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ (233,221) $ 353,183 $ 86,866
Adjustments to reconcile operating income (loss)
to net cash provided by (used in) operating activities:

Depreciation expense 299,141 406,202 -
Changes in assets, deferred outflows and inflows of resources, and liabilities:
(Increase) decrease in accounts receivable 157,022 (106,367) (84,238) (Increase) decrease in deferred outflows of resources - deferred pension (46,908) (10,331) (1,185) (Increase) decrease in deferred outflows of resources - deferred OPEB (804) (7,434) (4,236) Increase (decrease) in accounts and other payables (55,673) (23,821) 65,460 Increase (decrease) in accrued wages 6,023 4,673 1,795
Increase (decrease) in refundable deposits 3,314 - -
Increase (decrease) in compensated absences payable 6,629 3,978 1,326 Increase (decrease) in net OPEB liability 21,428 13,773 4,748 Increase (decrease) in net pension liability 95,193 40,711 9,060 Increase (decrease) in deferred inflows of resources - deferred pension 13,235 4,441 (307) Increase (decrease) in deferred inflows of resources - deferred OPEB 186 1,080 605 Net cash provided by (used in) operating activities $ 265,565 $ 680,088 $ 79,894 See accompanying Notes to Basic Financial Statements
Enterprise Funds
36 Final Draft
Wellness Total
Center Proprietary
Fund Funds
$ 321,376 $ 4,578,968
(303,424) (1,196,213)
(389,537) (2,728,793)
(371,585) 653,962
285,000 285,000
163 3,637
244,457 244,457
529,620 533,094
- (123,133)
(83,231) (304,320)
(49,033) (286,911)
(132,264) (714,364)
25,771 472,692
27,619 952,825
$ 53,390 $ 1,425,517
$ (628,924) $ (422,096)
193,522 898,865
21,413 (12,170)
(63,883) (122,307)
(704) (13,178)
(4,117) (18,151)
10,667 23,158
- 3,314
4,641 16,574
5,682 45,631
80,504 225,468
9,497 26,866
117 1,988
$ (371,585) $ 653,962
37 Final Draft
City of Lindsay
Statement of Fiduciary Net Position (Deficit)
Fiduciary Fund
June 30, 2021
Private-Purpose Custodial
Trust Fund Fund
ASSETS
Cash and cash equivalents 710,970 $ 91,523 $
Notes receivable 12,236,636 834,516
Total assets 12,328,159 1,545,486

LIABILITIES
Accounts payable (795) 750
Accrued interest payable 178,273 -
Long-term debt:

Due within one year 465,000 -
Due in more than one year 10,545,000 -
Total liabilities (795) 11,189,023

DEFERRED INFLOWS OF RESOURCES
Deferred gain on refunding of debt 268,258 -
Total deferred inflows of resources - 268,258

NET POSITION (DEFICIT)
Restricted for HCD 12,328,954 -
Net position (deficit) held in trust (9,911,795) -
Total net position (deficit) $ 12,328,954 (9,911,795) $ See accompanying Notes to Basic Financial Statements
38 Final Draft
City of Lindsay
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the year ended June 30, 2021
Private-Purpose Custodial
Trust Fund Fund
ADDITIONS:

Redevelopment Agency Property Tax Trust Fund 1,108,876 $ - $ Loan interest 17,171 30,770
Other income - 6,971
Total additions 17,171 1,146,617
DEDUCTIONS:

Administrative expenses 34,756 -
Interest on long-term debt 332,852 -
Program income disbursements to HCD - 606,492
Total Deductions 606,492 367,608
Change in net position (589,321) 779,009
NET POSITION (DEFICIT):

Beginning of year, as restated (10,690,804) 12,918,275
End of year $ 12,328,954 (9,911,795) $
See accompanying Notes to Basic Financial Statements
39 Final Draft
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40 Final Draft
41 NOTES TO BASIC

FINANCIAL STATEMENTS

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
42 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Lindsay, California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. Financial Reporting Entity
The City of Lindsay incorporated in 1910, as a general law city of the State of California, and reclassified to a Charter City January 8, 1996, filed with the State of California in April 1996. Lindsay is located in the middle of the state in the Central San Joaquin Valley. The Central Valley is considered to be a national and world leader in the agricultural industry, with dairy, citrus, and deciduous crops the primary commodity around the Lindsay area. The City of Lindsay currently occupies an incorporated area of 2.41 square miles with an urban development boundary of 3.9 square miles and serves a population of 13,493 (2021) – an increase of 14.66% since 2010.

B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity with its own self-balancing set of accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses. These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions or limitations. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of Governmental and Business-Type Activities for the City accompanied by a total column. The government-wide financial statements exclude fiduciary funds, as they are not available for City use.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
43 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Government-Wide Financial Statements, Continued
These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets, deferred inflows/outflows of resources, and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liabilities are incurred.

Certain types of transactions reported as program revenues for the City are reported in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
Certain eliminations have been made in regards to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, internal fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:
 Due to/from other funds
 Advanced to/from other funds
 Transfers in/out
The City applies all applicable GASB pronouncements including all NCGA Statements and Interpretations currently in effect.

Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that meet specific qualifications.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
44 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Governmental Fund Financial Statements, Continued
All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

The City reports the following funds as major governmental funds of the City.

General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Street Improvement Fund accounts for utility fund charges for street improvement program purposes.

Local Transportation Fund accounts for Transportation Development Act funds for the development and support of public transportation needs.

Revenues are recorded when received in cash, except that revenues subject to accrual (generally those received 60 days after year-end) are recognized when due. The primary revenue sources that have been treated as susceptible to accrual by the City are property taxes, taxpayer-assessed tax revenues (sales taxes, transient occupancy taxes, franchise taxes, etc.), grant revenues and earnings on investments.

Expenditures are recorded in the accounting period in which the related fund liability is incurred.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided.

Proprietary Fund Financial Statements
Proprietary fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses and Change in Net Position, and a Statement of Cash Flows for all proprietary funds.

Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Net Position present increases (revenues) and decreases (expenses) in total net position.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
45 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Proprietary Fund Financial Statements, Continued
Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which a liability is incurred.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.

The City reports the Water, Sewer, Refuse, and Wellness Center Funds as major enterprise funds of the City.

Water Fund accounts for the activities of the water distribution system.

Sewer Fund accounts for the activities of the sewage pumping stations, treatment plant, and laboratory.

Refuse Fund accounts for the activities of the refuse collection and recycling.

Wellness Center Fund accounts for the activities of the Wellness Center and Aquatic Center.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements consist of a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position. The City has one private-purpose trust fund and a custodial fund. The private-purpose trust fund accounts for resources of all other trust arrangements in which principal and income benefit individuals, private organizations, or other governments (i.e. unclaimed property/escheat property). Custodial funds account for fiduciary activities not required to be accounted for in a trust fund.

Fiduciary funds are accounted for using the accrual basis of accounting. The City reports the following fiduciary funds:

Private-Purpose Trust Fund accounts for assets held by the City in a trustee capacity or as an agent on behalf of others. Trust funds account for assets held by the City under the terms of a formal trust agreement.

Custodial Fund accounts for loans and loan repayments collected by the City on behalf of the State of California Department of Housing and Community Development (HCD). Loan repayments collected are distributed to HCD per the City’s settlement agreement with HCD.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
46 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Cash, Cash Equivalents, and Investments
The City pools cash and investments of all funds, except amounts held by fiscal agents. The Council invests on behalf of most funds of the City in accordance with the California State Government Code and the City’s investment policy.

Investments are reported in the accompanying balance sheet at fair value. Short-term investments are reported at cost, which approximates fair value. Securities traded on a national or international exchange are valued at the last reported sales price at current exchange rates. Cash deposits are reported at carrying amount which reasonably estimates fair value. Managed funds not listed on an established market are reported at the estimated fair value as determined by the respective fund managers based on quoted sales prices of the underlying securities.

Participant’s equity in an investment pool is determined by the dollar amount of participant deposits, adjusted for withdrawals and distributed investment income. Investment income is determined on an amortized cost basis. Amortized premiums and accreted discounts, accrued interest, and realized gains and losses, net of expenses, are apportioned to pool participants annually. During the fiscal year ended June 30, 2021, the City had not entered into any legally binding guarantees to support the participant equity in the investment pool.

The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing accounts and other investments for varying terms.

In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits and Investment Risks were made in the following areas:
• Interest Rate Risk
• Credit Risk
o Overall
o Custodial Credit Risk
o Concentrations of Credit Risk
In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, cred
Final
it quality at year-end, and other disclosures.

Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
47 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Cash, Cash Equivalents, and Investments, Continued
In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City does not have any investments that are measured using Level 3 inputs.

The City participates in an investment pool managed by the State of California entitled Local Agency Investment Fund (LAIF) which has invested a portion of the pooled funds in Structured Notes and AssetBacked Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to the change in interest rates.

Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as “Cash and Investments” in the accompanying Basic Financial Statements.

For the purposes of the accompanying statement of cash flows, the City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

D. Inventory and Prepaids
Governmental funds inventories are valued at average cost using the first-in/first-out (FIFO) method and are recorded as expenditures when consumed rather than when purchased. Business-type funds inventories are stated at cost using the FIFO method and consist of expendable materials and supplies.

Any payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide and fund financial statements.

Inventory in proprietary funds is comprised of supplies for resale and are slated at the lower of cost or market on a FIFO basis.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
48 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. The City defines capital assets as assets with an initial, individual cost of more than $15,000 (amount not rounded) and an estimated useful life in excess of three years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.

Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Property, plant, equipment, and infrastructure of the City are depreciated using the straight-line method over the following estimated useful lives:

Years
Buildings and improvements 50
Public domain infrastructure 50
System infrastructure 30
Vehicle 5
Office equipment 5
Computer equipment 5
Assets
F. Unearned revenue
Unearned revenue arises when assets are received before revenue recognition criteria have been satisfied.

Grants and entitlements from federal and state projects and programs received before eligibility requirements are met are recorded as unearned revenue.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
49 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued G. Compensated Absences
Accumulated vested unpaid employee vacation and compensatory time-off benefits are recognized as liabilities of the City. Governmental funds recognize the current portion of the liabilities at year- end, while the non-current portion of these liabilities is recognized in the general long-term debt account group. Proprietary funds record the full liability as the vested benefits to the employees accrue.

Sick leave benefits are accumulated without limit for each employee. The employees do not gain a vested right to accumulated sick leave. Accumulated employee sick leave benefits are not recognized as liabilities of the City since payment of such benefits is not probable. Therefore, sick leave benefits are recorded as expenditures in the period that the sick leave is taken.

H. Long-Term Debt
Government-Wide Financial Statements – Long-term debt and other long-term obligations are reported as liabilities in the appropriate activities.

Bond premiums and discounts are amortized over the life of the bonds using the effective interest method.

Bonds payable is reported net of the applicable bond premium or discount. Bond issuance costs, except any portion related to prepaid insurance costs, are recognized as an expense in the period incurred.

Fund Financial Statements – The governmental fund financial statements do not present long-term debt.

As such, long-term debt is shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

Bond premiums and discounts are recognized during the current period as other financing sources or uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Bond proceeds are reported as other financing sources.

Proprietary Fund and Fiduciary Fund Financial Statements use the same principles as those used in the Government-Wide Financial Statements.

I. Self-Insurance
The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The purpose of this group is to minimize liability and workers’ compensation expenses for cities in the central San Joaquin Valley. CSJVRMA provides statutory coverage for the City's workers' compensation risks.

The City retains liability risks up to $25,000
Final
and shares risk with the pool to $10,000,000.

Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
50 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued J. Property Taxes
Tulare County is responsible for the assessment, collection, and apportionment of property taxes for all taxing jurisdictions. Secured property taxes attach as an enforceable lien on property as of January 1.

Taxes are payable in two installments on November 1 and March 1. Unsecured property taxes are payable in one installment on or before August 31. Property taxes are accounted for in the General Fund and the Private-Purpose Trust Fund (formally the City’s Redevelopment Agency). Property tax revenues are recognized when they become measurable and available to finance current liabilities.

The City is permitted by Article XIIIA of the State of California Constitution (Proposition 13) to levy a maximum tax of 1% of assessed value, plus other increases as approved by the voters.

K. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position (balance sheet) will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of net position (balance sheet) will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

L. Encumbrances
Encumbrance accounting is used in all budgeted funds to reserve portions of applicable appropriations for which commitments have been made. Encumbrances are recorded for purchase orders, contracts, and other commitments when they are written. Encumbrances are liquidated when the commitments are paid.

All encumbrances are liquidated at June 30.

M. Net Position
In the Government-Wide Financial Statements, net position are classified in the following categories:

Net Investment in Capital Assets – This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that is attributed to the acquisition, construction, or improvement of the assets.

Restricted – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of governments.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
51 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued M. Net Position, Continued
Unrestricted – This amount is all net position that does not meet the definition of “net investment in capital assets” or “restricted net position” as defined above.

When an expense is incurred for purposes for which both restricted and unrestricted net position is available, the City’s policy is to apply restricted net position first.

N. Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent.

Nonspendable - Amounts that are not in spendable form (such as inventory) or are required either legally or contractually to be maintained intact.

Restricted - Amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional or enabling legislation.

Committed - Amounts constrained to specific purposes by the City itself, using the City’s highest level of decision-making authority (the City Council). To be reported as committed, amounts cannot be used for any other purpose unless the City takes the same highest level action to remove or change the constraint.

The underlying action that imposed the limitation needs to occur no later than the close of the reporting period.

Assigned - Amounts the City intends to use for a specific purpose. Intent can be expressed by the City at either the highest level of decision-making authority or by an official or body to which the City delegates the authority. This is also the classification for residual funds in the City’s special revenue funds.

Unassigned - The residual classification for the City’s General Fund that includes amounts not contained in the other classifications. In other funds, the unassigned classification is used only if expenditures incurred for specific purposes exceed the amounts restricted, committed, or assigned to those purposes.

The City establishes and modifies or rescinds fund balance commitments by passage of an ordinance or policy. This is typically done through adoption and amendment of the budget. A fund balance commitment is further indicated in the budget as a designation or commitment of the fund, such as approved construction contracts. Assigned fund balance is established by the City through adoption or amendment of the budget or future year budget plan as intended for a specific purpose.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
52 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued N. Fund Balance, Continued
When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, followed by the unrestricted committed, assigned, and unassigned resources as they are needed.

The City believes that sound financial management principles require that sufficient funds be retained by the City to provide a stable financial base at all times. To retain this stable financial base, the City needs to maintain unrestricted fund balance in its funds sufficient to fund cash flows of the City and to provide financial reserves for unanticipated expenditures and/or revenue shortfalls of an emergency nature.

Committed, assigned, and unassigned fund balances are considered unrestricted.

The City strives to achieve and maintain unrestricted fund balance in the General Fund sufficient to cover approximately 6 months of working capital at the close of each fiscal year, which exceeds the recommended level (approximately 60 days working capital) promulgated by the Government Finance Officers Association (GFOA). However, as of June 30, 2021, the City had a deficit fund balance in its General Fund.

O. Pension
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pension, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

P. Other Post Employment Health Care Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2021
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
53 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Q. Use of Estimates
The preparation of the Basic Financial Statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amounts of revenues and expenses. Actual results could differ from these estimates and assumptions.

R. New Pronouncements
In 2021, the City adopted the following new accounting standards to conform to the following Governmental Accounting Standards Board Statements:
 GASB Statement No. 84, Fiduciary Activities – The objective of this statement is to improve guidance regarding the dentification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The statement establishes criteria for identifying fiduciary activities of all state and local government. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. The City reclassified funds previously reported as governmental funds to custodial funds, as a result of implementation of this statement.
 GASB Statement No. 90, Majority Equity Interest – The objective of this statement is to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. It defines a majority equity interest and specifies that a majority equity interest in a legally separate organization should be reported as an investment if the government’s holding of the equity meets the definition of an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. There was no impact on net position as a result of implementation of this statement.
 GASB Statement No. 93, Replacement of Interbank Offered Rates – The objective of this statement is to address the accounting and financial reporting implications that result from the elimination of the London Interbank Offered Rate (LIBOR) that is notably used in most agreements in which variable payments made or received depend on an interbank offered rate (IBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. There was no impact on net position as a result of implementation of this statement.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
54 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued R. New Pronouncements, Continued
 GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32 – The objectives of this statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans that meet the definition of a pension plan and for benefits provided through those plans. There was no impact on net position as a result of implementation of this statement.
 GASB Statement No. 98, The Annual Comprehensive Financial Report – The objective of this statement is to address references in authoritative literature to the term comprehensive annual financial report. There was no impact on net position as a result of implementation of this statement.

2. CASH AND INVESTMENTS
Cash, cash equivalents, and investments are reported in the accompanying basic financial statements as follows:

Fund Financials
Governmental Business-Type Fiduciary
Activities Activities Funds Total
Cash, cash equivalents
and investments 8,552,597 $ 1,425,517 $ 802,493 $ 10,780,607 $ Total 8,552,597 $ 1,425,517 $ 802,493 $ 10,780,607 $
Government-Wide Statement of Net Position
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
55 2. CASH AND INVESTMENTS, Continued
A. Summary of Cash and Investments
Cash, cash equivalents, and investments as of June 30, 2021, consist of the following:

B. Deposits
The carrying amount of the City’s cash deposit was $6,279,383 at June 30, 2021. Bank balances before reconciling items were a positive amount of $6,659,228 at June 30, 2021. The City’s cash deposit was fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The remaining amount was collateralized with securities held by the pledging financial institutions in the City’s name.

The California Government Code (Code) Section 53652 requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. The Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name.

The market value of pledged securities must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits.

The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances.

Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Cash on hand $ 700
Deposits with financial institution 6,279,383
Total cash on hand and deposits 6,280,083
Local Agency Investment Fund 4,314,700
Certificates of Deposit 185,824
Total investments 4,500,524
Total City Treasury 10,780,607
Total cash and investments $ 10,780,607
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
56 2. CASH AND INVESTMENTS, Continued
C. Investments
Under the provisions of the City’s investment policy, and in accordance with the Code, the following investments are authorized:

Investments are stated at fair value using the aggregate method in all funds, resulting in the following investment income in all funds for the year ended June 30, 2021:

The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by Code Section 16429 under the oversight of the Treasurer of the State of California. The City’s investments with LAIF at June 30, 2021, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes – are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities – the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2021, the City had $4,314,700 invested in LAIF, which had invested 1.77% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.31% in the previous year. The LAIF fair value factor of 1.00000297 was used to calculate the fair value of the investments in LAIF.

Maximum Maximum
Maximum Percentage of Investment in
Maturity Portfolio One Issuer
U.S. Treasury Securities 5 years None None
U.S. Agency Securities 5 years None None
Certificates of Deposit 5 years 25% 25%
Rated Debt Security of State of California or
California Local Agency 5 years 25% 25%
Local Agency Investment Fund (LAIF) None 10 million 10 million Authorized Investment Type
Interest income $ 26,365
Unrealized gain (loss) on changes in fair value of investments 358 Total investment income (loss) $ 26,723
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
57 2. CASH AND INVESTMENTS, Continued
D. Risk Disclosures
Interest Risk: Interest rate risk is the market value fluctuation due to overall changes in the interest rates.

It is mitigated by limiting the average maturity of the City’s portfolio not to exceed three years.

Investments held in the City Treasury grouped by maturity date at June 30, 2021, are shown below:

Custodial Credit Risk: For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City’s investments were subject to custodial credit risk.

E. Investment Valuation
Investments (except for money market accounts, time deposits, and commercial paper) are measured at fair value on a recurring basis. Recurring fair value measurements, are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

Investment fair value measurements at June 30, 2021, are described below:

Investment Type Total
12 Months
or Less
13 - 24
Months
More than
24 Months
Local Agency Investment Fund $ 4,314,700 $ 4,314,700 $ - $ - Certificates of Deposit 185,824 185,824 - -
Total $ 4,500,524 $ 4,500,524 $ - $ -
Remaining Maturity (in Months)
Investment Type Fair Value Level 1 Level 2 Level 3
Investments subject to leveling:

Certificates of Deposit $ 185,824 $ - $ 185,824 $ -
Total 185,824 $ - $ 185,824 $ -
Investments not subject to leveling:

Local Agency Investment Fund 4,314,700
Total Investments $ 4,500,524
Final
Fair Value Measurement Using
Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
58 3. INTERFUND TRANSACTIONS
A. Due To/From Other Funds
At June 30, 2021, the City’s General Fund reported a receivable due from the other funds of $73,045. The amount represents a short-term borrowing to cover a cash deficits in the Non-Major Governmental Funds of $32,272 and in the Water Fund of $40,773.

B. Transfers
The City had the following transfers between funds during the year ended June 30, 2021:

Transfers to the General Fund included transfers for street improvement. Transfers from the General Fund to the Wellness Center Fund were to cover operating deficits.

C. Advances To/From Other Funds
As of June 30, 2021, the City had the following advances to/from other funds.

On August 26, 2021, the State Auditor issued Report 2020-804 regarding the City of Lindsay which was conducted as part of the high-risk local government agency audit program. The report recommends that by February 2022, the City should address the $6.3 million transferred to its general fund, re-establish the loans to its restricted funds, and develop and implement a plan to fully repay those funds.

Wellness
General Center
Transfers Out Fund Fund Total
General Fund $ 244,457 - $ $ 244,457
Street Improvement Fund - 103,217 103,217
Total 103,217 $ 244,457 $ 347,674 $
Transfers In
Advances from
other Funds
General
Advances to Other Funds Fund
Street Improvement Fund 1,557,120 $
Non-Major Gov't Funds 125,000
Water Enterprise Fund 1,906,797
Sewer Enterprise Fund 2,341,466
Refuse Enterprise Fund 401,922 Final
Total 6,332,305 $
Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
59 3. INTERFUND TRANSACTIONS, Continued
C. Advances To/From Other Funds, Continued
In response to the State Audit Report and in accordance with the City of Lindsay Corrective Action Plan, City staff have prepared a Formal Repayment Plan for consideration of the Lindsay City Council. This plan will record the advances to and from previously vacated at their originally vacated amounts. While the total amount remains unchanged, the amortization terms and schedules have been modified to allow the City to begin making annual payments based on priority beginning in Fiscal Year 2022-2023.

The City Council adopted Resolution 22-09 to formalize the advances and repayment schedules for funds borrowed prior to 2017.

The advances bear no interest and are expected to be repaid in the following priority: 1) Water Fund 2) Sewer Fund 3) Street Improvement Fund 4) Refuse Fund 5) Wastewater Capital Reserve Fund (included with Sewer Fund in the financial statements) 6) Storm Drain Fund (included with Sewer Fund in the financial statements) 7) Parks Fund and 8) Curb and Gutter Fund.

4. LOANS AND NOTES RECEIVABLE
A. Notes Receivable
At June 30, 2021, the City’s loans and notes receivable consisted of the following:

Community Curb and PrivateDevelopment Gutter Purpose Custodial Fund Fund Trust Fund Fund Total
Individuals
7% unsecured notes with annual principal
and interest payments - $ 3,769 $ - $ - $ 3,769 $
Non-interest and below market rate secured
notes with deferred payments of monthly
principal and interest. Collateralized by
trust deeds on improved property. 68,955 - 834,516 12,236,636 13,140,107 Total $ 68,955 $ 3,769 $ 834,516 $ 12,236,636 $ 13,143,876 Non-Major Governmental Funds
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
60 4. LOANS AND NOTES RECEIVABLE, Continued
B. Loans Assigned to State of California Department of Housing and Community Development The City previously used Housing and Community Development Block Grant funds to provide housing rehabilitation loans and HOME Investment Partnerships Program (HOME) grant funds to provide firsttime homebuyer assistance loans and housing rehabilitation loans to eligible applicants. Rehabilitation loans are used to improve, rehabilitate, or replace residences. All loans were made to low and moderate income persons or landlords benefiting these same persons. As part of a settlement agreement with the State of California Department of Housing and Community Development (HCD), the outstanding balances of these loans were assigned to HCD, and the City is responsible for collecting and distributing loan repayments to HCD.

The City accounts for these loans in the custodial fund. This fund’s primary assets consist of notes receivable from participants, which originated from U.S. Department of Housing and Urban Development (HUD) funds.

C. Related Party Transactions
The City has entered into various loan agreements with City employees and relatives of City employees, under its First-Time Homebuyer and Micro–Loan Programs. The various loan types provided included Deferred Payment Loans (DPL), Deferred No Interest Loans (DNIL), No Interest Loans (NIL), and Below Market Interest Rate Loans (BMIR). All of the loan types mentioned are allowed under the programs.

However, as discussed in Note 6(A), some of the loans were not compliant with the programs requirements, the loans are now assigned to HCD.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
61 5. CAPITAL ASSETS
A. Government-Wide Financial Statements
Capital assets activity for the year ended June 30, 2021, was as follows.

July 1, 2020 June 30, 2021
Balance Additions Reductions Balance
Governmental activities
Capital assets, not being depreciated
Land $ 2,934,112 $ - $ 2,934,112 - $
Construction in progress - - - -
Total capital assets, not being depreciated 2,934,112 - 2,934,112 - Capital assets, being depreciated
Buildings 26,972,939 - 26,972,939 -
Infrastructure 43,566,752 - 43,566,752 -
Machinery and equipment 5,970,949 39,187 (37,000) 5,973,136 Total capital assets, being depreciated 76,510,640 39,187 (37,000) 76,512,827 Less accumulated depreciation for:

Buildings (6,549,639) (531,210) (7,080,849) -
Infrastructure (21,482,825) (811,770) (22,294,595) -
Machinery and equipment (5,196,030) (135,814) 37,000 (5,294,844) Total accumulated depreciation (33,228,494) (1,478,794) 37,000 (34,670,288) Total capital assets, being depreciated, net 43,282,146 (1,439,607) 41,842,539 - Governmental activities capital assets, net $ 46,216,258 $ (1,439,607) $ 44,776,651 - $ Business-type activities
Capital assets, not being depreciated
Land $ 479,846 $ - $ - $ 479,846
Construction in progress 6,982 5,216 - 12,198
Total capital assets, not being depreciated 486,828 5,216 - 492,044 Capital assets, being depreciated
Buildings 20,536,861 . - 20,536,861
Infrastructure 23,924,805 117,917 24,042,722 -
Machinery and equipment 440,129 - - 440,129
Total capital assets, being depreciated 44,901,795 117,917 45,019,712 - Less accumulated depreciation for:

Buildings (7,413,196) (411,010) (7,824,206) -
Infrastructure (11,152,367) (458,942) (11,611,309) -
Machinery and equipment (253,063) (28,913) (281,976) -
Total accumulated depreciation (18,818,626) (898,865) (19,717,491) - Total capital assets, being depreciated, net 26,083,169 (780,948) 25,302,221 - Business-type activities capital assets, net $ 26,569,997 $ (775,732) $ 25,794,265 - $ Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
62 5. CAPITAL ASSETS, Continued
A. Government-Wide Financial Statements, Continued
Depreciation expense by program for capital assets for the year ended June 30, 2021, was as follows:

6. LONG-TERM DEBT
A schedule of changes in long-term debt for the year ended June 30, 2021, is shown below.

Governmental
General government $ 645,104
Community development 672,935
Public safety 97,495
Public works 27,652
Parks and recreation 35,608
Total depreciation expense $ 1,478,794
Business-Type
Water Fund $ 299,141
Sewer Fund 406,202
Wellness Center Fund 193,522
Total depreciation expense $ 898,865
Ba la nc e Ba la nc e Due Within
July 1, 2020 Additions De le tions June 30, 2021 One Ye a r Go ve rn me n ta l Ac tivitie s
Bonds:
2012 Ta xa ble Le a se Re ve nue Re funding Bonds $ 1,095,000 $ (130,000) - $ $ 965,000 $ 140,000 Bond Issua nc e Disc ount (19,142) - 3,481 (15,661) 3,481 Tota l Bonds 1,075,858 (126,519) - 949,339 143,481
Dire c t Borrowings a nd Dire c t P la c e me nts:

Ce rtific a te s of P a rtic ipa tion (COP )
2008 US DA RD Roa ds COP 885,454 - (82,668) 802,786 86,182 2010 US DA RD Libra ry COP 392,956 - (20,714) 372,242 21,543 Fina nc e P urc ha se Agre e me nt - fire truc k 604,375 - (64,732) 539,643 67,560 Tota l Dire c t Borrowings a nd Dire c t P la c e me nts: 1, 882,785 - (168,114) 1,714,671 175,285 TCTA se ttle me nt lia bility 681,488 - (52,422) 629,066 52,422 Ca ltra ns se ttle me nt lia bility 299,171 - (49,861) 249,310 - HCD se ttle me nt lia bility 3,790,786 - (10,000) 3,780,786 89,360 - Compe nsa te d Abse nc e s 216,053 222,918 (173,196) 265,775 88,592 Tota l Gove rnme nta l Ac tivitie s $ 7,946,141 $ 222,918 $ (580,112) $ 7,588,947 $ 549,140 Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
63 6. LONG-TERM DEBT, Continued
A. Governmental Activities
Revenue Bonds Payable
On November 1, 2012, the City entered into a refunding bond with US Bank National Association for refunding of the City’s $1,500,000 Mid Valley Services, Inc., promissory note dated November 19, 2009.

The annual principal payments are due annually beginning on January 1, 2014. Interest ranging from 4.0% to 6.4% on the bonds is payable on January 1st and July 1st of each year, commencing on July 1, 2013. As of June 30, 2021, the balance due was $965,000. These bonds were reclassified from business-type activities to governmental activities due to the transfer of assets and liabilities held in the McDermont Sports Complex Fund.

The annual service debt service requirements for the 2012 Taxable Lease Revenue Refunding Bonds are as follow:

Ba la nc e Ba la nc e Due Within
July 1, 2020 Additions De le tions June 30, 2021 One Ye a r Bus ine s s - Type Ac tivitie s
Dire c t Borrowings a nd Dire c t P la c e me nts:

Ce rtific a te s of P a rtic ipa tion (COP )
2007 US DA RD We llne ss Ce nte r COP $ 1,937,787 $ - $ (49,033) $ 1,888,754 $ 51,117 Re ve nue Bonds
1999 US DA RD Wa ste Wa te r Expa nsion 4,701,174 (170,682) - 4,530,492 176,229 2000 US DA RD Wa te r Line P roje c t 1,609,963 - (57,590) 1,552,373 59,462 2004 US DA RD Wa ste Wa te r P roje c t 366,113 - (9,606) 356,507 10,026 Tota l Dire c t Borrowings a nd Dire c t P la c e me nts: 8,615,037 (286,911) - 8,328,126 296,834 Lindsa y Olive Growe rs P ond Closure 2,570,981 - 2,570,981 - - Compe nsa te d Abse nc e s 52,719 74,305 (57,731) 69,293 23,097 Tota l Busine ss- Type Ac tivitie s $ 11,238,737 $ 74,305 $ (344,642) $ 10,968,400 $ 319,931 Year Ended
June 30 Principal Interest Total
2022 140,000 $ 58,863 $ 198,863 $
2023 145,000 50,813 195,813
2024 155,000 42,113 197,113
2025 165,000 32,813 197,813
2026 175,000 22,500 197,500
2027 185,000 11,563 196,563
Total $ 218,665 965,000 $ 1,183,665 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
64 6. LONG-TERM DEBT, Continued
A. Governmental Activities, Continued
Certificates of Participation (COP)
On October 1, 2008, the City entered into a COP with the United States Department of Agriculture Rural Development Agency (USDA RD) for Tulare Road in the amount of $1,600,000. The COP has annual principal and interest approximately $120,000 a year at 4.5% through 2029. As of June 30, 2021, the balance of the COP was $802,786.

The annual debt service requirements for the 2008 USDA RD Roads COP are as follows:

On May 12, 2010, the City entered into a COP with the USDA RD for the construction of the Library Project in the amount of $750,000. The COP has annual principal and interest payments of approximately $37,000 a year at 4.125% through 2040. As of June 30, 2021, the balance of the COP was $372,242.

The annual debt service requirements for the 2010 USDA RD Library COP are as follows:

Year Ended
June 30 Principal Interest Total
2022 86,182 $ 32,247 $ 118,429 $
2023 89,844 28,204 118,048
2024 93,663 23,989 117,652
2025 97,643 19,595 117,238
2026 101,793 15,015 116,808
2027-2031 333,661 15,500 349,161
Total $ 134,550 802,786 $ 937,336 $
Year Ended
June 30 Principal Interest Total
2022 21,543 $ 15,355 $ 36,898 $
2023 22,405 14,466 36,871
2024 23,301 13,542 36,843
2025 24,233 12,581 36,814
2026 25,202 11,581 36,783
2027-2031 141,963 41,456 183,419
2032-2035 113,595 9,738 123,333
Total $ 118,719 372,242 $ 490,961 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
65 6. LONG-TERM DEBT, Continued
A. Governmental Activities, Continued
Finance Purchase Agreement – Fire Truck
On January 25, 2018, the City entered into a master purchase agreement with PNC Equipment Finance for purchase of a fire truck. The total amount financed by the bank was approximately $725,819 with interest rate of 4.37%. The payments will be made over a 10-year period. As of June 30, 2021, the balance of the lease was $539,643.

The annual debt service requirements for the lease are as follows:

TCTA Settlement Liability
On April 24, 2012, the City reached a settlement with the Tulare County Transportation Authority (TCTA) in the total amount of $1,048,443 for repayment of improperly accounted for Measure R funds. Pursuant to the settlement, the City agreed to a 21-year repayment plan. The agreement was later revised in 2019 to remove required interest payments, and require 80 installment payments of $13,105 to be made on a quarterly basis. As of June 30, 2021, the balance of the TCTA settlement liability was $629,066.

The annual payment requirements for the agreement are as follows:

Year Ended
June 30 Principal Interest Total
2022 67,560 $ 23,582 $ 91,142 $
2023 70,513 20,630 91,143
2024 73,594 17,549 91,143
2025 76,810 14,332 91,142
2026 80,167 10,976 91,143
2027-2031 170,999 11,289 182,288
Total $ 98,358 539,643 $ 638,001 $
Year Ended
June 30 Principal Interest Total
2022 52,422 $ - $ 52,422 $
2023 52,422 - 52,422
2024 52,422 - 52,422
2025 52,422 - 52,422
2026 52,422 - 52,422
2027-2031 262,111 - 262,111
2032-2033 104,845 - 104,845
Total $ - 629,066 $ 629,066 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
66 6. LONG-TERM DEBT, Continued
A. Governmental Activities, Continued
Caltrans Settlement Liability
Caltrans provides state funding for construction projects. The City did multiple projects in the 2000’s.

Caltrans alleged the City did not properly account for Downtown project and the Safe Routes to School project, and it demanded repayment of approximately $1,000,000. On October 7, 2019, the City reached a settlement with the California Department of Transportation (Caltrans) in the total amount of $349,032 for repayment of improperly accounted for funds. Pursuant to the settlement, the City agreed to a 7-year repayment plan based on the apportionment of fuel tax revenues from the State to the City, with annual payments calculated to approximately 10 percent of those fuel tax apportionments. As of June 30, 2021, the balance of the Caltrans settlement liability was $249,310.

The annual payment requirements for the agreement are as follows:

HCD Settlement Liability
The City provides home and business loans using grant funds from the Housing and Urban Development (HUD) department, specifically Community Development Block Grants (CDBG) and HOME Program grant funds through the California Housing and Community Development Department, a sub-division of HUD. Based on monitoring visits conducted and previous audits, the City had three distinct issues related to grant funds from HUD via HCD. These matters are discussed below.

Issue #1 Borrowing of grant funds for the City’s general operations: Between 2008 and 2018, the City experienced annual deficits in its General Fund, McDermont Sports Complex Fund and the Wellness Center Fund. In order to fund the overspending, the City borrowed grant funds from HCD programs through due to/from transactions at the end of each year. This was common practice between fiscal year 2003 and fiscal year 2009, but the transactions were not reversed, compounding and confusing the actual balances. In fiscal year 2015, the City reversed the transactions and established temporary transactions.

These transactions were reversed each year, but the funds were not repaid. As a result, the cash balances in the General Fund, McDermont Sports Complex Fund and the Wellness Center Fund continued to increase in the negative direction.

Year Ended
June 30 Principal Interest Total
2022 49,861 $ 616 $ 50,477 $
2023 49,861 616 50,477
2024 49,861 616 50,477
2025 49,861 616 50,477
2026 49,866 618 50,484
Total $ 249,310 $ 3,082 $ 252,392
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
67 6. LONG-TERM DEBT, Continued
A. Governmental Activities, Continued
HCD Settlement Liability, Continued
In 2017, the City formally recognized the borrowing by establishing advances to/from to account for the funds due to HCD programs. City Council approved the creation of the advances with a repayment schedule via Resolution 17-44 in 2017.

In 2018, the City Council amended the repayment schedule via Resolution 18-23. The City will repay $2,060,000 (the entire amount borrowed from HCD programs) to HCD funds from the General Fund over a 10-year period beginning December 30, 2023. The City will pay an interest rate of 0.754%, which corresponds to the rate the City received from LAIF in 2017. The City did not have permission from HCD to borrow the funds for general purposes. Current administration, once it discovered the extent of the borrowing, shared the information with HCD.

Issue #2 Home Loans to City employees and relatives of employees: Prior to May 2011, the City did not have a formal loan committee to review home and business loans thru the HCD program funding. During the administration that ended November 9, 2010, the City authorized home loans to some City employees and relatives of employees who did not qualify for the program. The following administration requested the District Attorney investigate to determine if there was criminal wrongdoing. The District Attorney found no criminal wrongdoing. The City then (1) created a loan committee to review each loan prior to funding and (2) contracted with Self Help Enterprises to manage the loan application process to ensure full transparency and program compliance. As a result, there have been no new issues. The City complies with all new related-party transactions. The City considers this matter to no longer be an issue. The reference to this past issue is contained in this disclosure note to give context to the reader.

Issue #3 Freeze Relief Funds: In 2005, the City experienced a devastating freeze, which damaged the orange crops that are vital to the economy. HCD sent the City freeze relief funds, which the City used to put people to work with permission from HCD. After the City spent the money as approved by HCD, HCD reversed its permission and demanded the City repay $900,000 in the freeze relief funds. Due to a fire that destroyed important records associated with the use of the freeze relief funds and turnover at HCD, the City does not have a complete record to demonstrate its compliance with HCD authorized uses.

As discussed on pages 64 to 65, the City reached a settlement agreement with HCD addressing this issue.

On September 8, 2020, the City reached a settlement with the California Housing and Community Development Department (HCD) in the total amount of $3,790,786 for repayment of improperly accounted for funds.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
68 6. LONG-TERM DEBT, Continued
A. Governmental Activities, Continued
HCD Settlement Liability, Continued
Significant terms and conditions of the agreement are as follows:
- The City is required to make an initial payment of $10,000 on the date of the agreement, and will make annual payments of $89,360 until the balance outstanding on the agreement equals $1,100,000. - Interest on the outstanding balance will accrue at an annual rate of 9%. - If all payments are made timely, the outstanding balance of $1,100,000 and any accrued interest will be forgiven by HCD.
- In breach of contract (either due to failure to make payments or other), the City and HCD will meet and confer to resolve the breach, otherwise HCD will seek judicial enforcement of the agreement. - All unspent program funds held as cash as of the date of the agreement will be remitted to HCD. - Any program income received subsequent to the date of the agreement will be remitted to HCD. - Any equipment acquired with program funds will be returned to HCD. - Loans receivable related to the programs will be assigned to HCD. - The City is temporarily barred from participating in any HCD programs for a period of five years.

As of June 30, 2021, the balance of the HCD settlement liability was $3,780,786. $1,100,000 is forgivable contingent on timely payments. Annual interest accrued on outstanding principal is forgivable.

The annual payment requirements for the agreement are as follows:

Year Ended
June 30 Principal Interest Total
2022 89,360 $ 283,559 $ 372,919 $
2023 89,360 332,228 421,588
2024 89,360 324,186 413,546
2025 89,360 316,144 405,504
2026 89,360 308,101 397,461
2027-2031 446,800 1,419,870 1,866,670
2032-2036 446,800 1,218,810 1,665,610
2037-2041 446,800 1,017,750 1,464,550
2042-2046 446,800 816,690 1,263,490
2047-2051 446,800 615,630 1,062,430
2052-2056 446,800 414,570 861,370
2057-2061 446,800 213,510 660,310
2062-2066 206,386 31,597 237,983
$ 7,312,645 3,780,786 $ 11,093,431 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
69 6. LONG-TERM DEBT, Continued
B. Business-Type Activities
Certification of Participation (COP)
On June 20, 2007, the City entered into a COP with USDA RD for the Wellness Center in the amount of $1,130,689. The total amount of the COP will be $3,000,000 if totally drawn. The Wellness Center Fund has annual principal and interest payments of approximately $129,000 a year at 4.25% through 2048. As of June 30, 2021, the balance of the COP was $1,888,754.

The annual debt service requirements for the 2007 USDA RD Wellness Center COP are as follows:

Revenue Bonds Payable
On November 5, 1999, the City entered into a revenue bond with the USDA RD for the Waste Water Treatment Plant Project for $7,000,000. The annual principal and interest payments of $323,470 at 3.25% are through November 27, 2039. As of June 30, 2021, the balance due was $4,530,492.

Year Ended
June 30 Principal Interest Total
2022 51,117 $ 78,100 $ 129,217 $
2023 53,289 75,835 129,124
2024 55,554 73,474 129,028
2025 57,915 71,012 128,927
2026 60,376 68,446 128,822
2027-2031 342,624 299,759 642,383
2032-2036 421,890 217,125 639,015
2037-2041 519,492 115,374 634,866
2042-2044 326,497 12,557 339,054
Total $ 1,011,682 1,888,754 $ 2,900,436 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
70 6. LONG-TERM DEBT, Continued
B. Business-Type Activities, Continued
Revenue Bonds Payable, Continued
The annual debt service requirements for 1999 USDA RD Waste Water expansion bond are as follows:

On December 11, 2000, the City entered into a revenue bond with the USDA RD for the Water Line Project for $2,440,000. The annual principal and interest payments of $109,874 at 3.25% are through December 11, 2040. As of June 30, 2021, the balance due was $1,552,373.

The annual debt service requirements for 2000 USDA RD Water Line Project bond are as follows:

Year Ended
June 30 Principal Interest Total
2022 176,229 $ 147,241 $ 323,470 $
2023 181,956 141,514 323,470
2024 187,870 135,600 323,470
2025 193,976 129,494 323,470
2026 200,280 123,190 323,470
2027-2031 1,103,372 513,978 1,617,350
2032-2036 1,294,709 322,641 1,617,350
2037-2040 1,192,100 98,238 1,290,338
Total $ 1,611,896 4,530,492 $ 6,142,388 $
Year Ended
June 30 Principal Interest Total
2022 59,462 $ 50,412 $ 109,874 $
2023 61,394 48,480 109,874
2024 63,389 46,485 109,874
2025 65,449 44,425 109,874
2026 67,577 42,297 109,874
2027-2031 372,289 177,081 549,370
2032-2036 436,849 112,521 549,370
2037-2040 425,964 31,944 457,908
Final
Total $ 553,645 1,552,373 $ 2,106,018 $
Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
71 6. LONG-TERM DEBT, Continued
B. Business-Type Activities, Continued
Revenue Bonds Payable, Continued
On June 22, 2004, the City entered into a revenue bond with the USDA RD for the Waste Water Project for $480,000. The annual principal and interest payments of $25,623 at 4.375% are through June 28, 2044.

As of June 30, 2021, the balance due was $356,507.

The annual debt service requirements for 2004 USDA RD Waste Water Project are as follows:

Remediation Liability
The City’s Sewer Fund is responsible for the contamination of two water basins at the City’s sewer plant.

The preliminary cost of the clean-up referred to as the Lindsay Olive Growers (LOG) Pond Closure liability is estimated at $2,570,981. This amount has been accrued as of June 30, 2021. However, additional amounts might be needed in the future in order to clean up the site, and the issue will be reviewed in fiscal year 2021-22 to ascertain if any additional amounts should be accrued.

D. Compensated Leaves Payable
Employees accrue vacation, annual leave, earned time off, and holiday leave up to certain maximums, based on the employee’s bargaining unit.

The City accrues the liability for compensated leave as it is earned by employees. The amount of compensated leaves payable outstanding was $622,282 as of June 30, 2021.

The amount due within one year of $88,592 for Governmental Activities and $23,097 for Business-Type Activities represents the estimated amount for anticipated retirees. The City typically uses the General Fund to liquidate the liability for compensated absences for governmental funds.

Year Ended
June 30 Principal Interest Total
2022 10,026 $ 15,597 $ 25,623 $
2023 10,464 15,159 25,623
2024 10,922 14,701 25,623
2025 11,400 14,223 25,623
2026 11,899 13,724 25,623
2027-2031 67,773 60,342 128,115
2032-2036 83,954 44,161 128,115
2037-2041 103,998 24,117 128,115
2042-2044 46,071 2,998 49,069
Total $ 205,022 356,507 $ 561,529 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
72 7. CITY EMPLOYEES’ RETIREMENT PLAN
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency CostSharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

Benefit Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employee’s Retirement Law.

The rate plan provisions and benefits in effect at June 30, 2021 are summarized as follows:

Miscellaneous Miscellaneous PEPRA
Hire date 1/1/1960 1/1/2013
Benefit formula 2.7% @ 55 2.0% @ 62
Benefit vesting schedule 55 w/5 year service credit 62 w/5 year service credit Benefit payment 2.7% Avg. highest 12 months 2.0% Avg. highest 12 months Retirement age 55 62
Monthly benefits as a % of annual salary 2.7% 2.0%
Required employee contribution rates 8.00% 6.250%
Required employer contribution rates 14.194% 7.732%
Required unfunded liability payment
Final
$407,958 $5,035
Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
73 7. CITY EMPLOYEES’ RETIREMENT PLAN, Continued
Benefit Provided, Continued
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are to be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Miscellaneous and safety Plan employees agreed to pay an additional three and five percentage points, respectively, towards the City’s contributions to the Plan. The City has not updated its contract with CalPERS to reflect these changes, hence these payments are considered to be employer contributions.

The City’s contributions to the Plan for the measurement period ended June 30, 2020 were $922,615.

Contributions to the Plan for the current fiscal year ended June 30, 2021 were $1,029,559, and are reflected as a deferred outflow of resources in the basic financial statements.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $9,743,120.

The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportionate of the net pension liability was based on the City’s plan liability and asset-related information where available, and proportional allocations of individual plan amounts as of the valuation date where not available.

Safety Safety PEPRA
Hire date 1/1/1960 1/1/2013
Benefit formula 3.0% @ 50 2.7% @ 57
Benefit vesting schedule 55 w/5 year service credit 57 w/5 year service credit Benefit payment 3.0% Avg. highest 12 months 2.7% Avg. highest 12 months Retirement age 55 57
Monthly benefits as a % of annual salary 3.0% 2.7%
Required employee contribution rates 9.00% 11.500%
Required employer contribution rates 21.746% 13.044%
Required unfunded liability payment $328,247 $2,163
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
74 7. CITY EMPLOYEES’ RETIREMENT PLAN, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The City’s proportionate share of the net pension liability for each Plan as of June 30, 2019 and 2020 were as follows:

For the year ended June 30, 2021, the City recognized pension expense of $1,586,805. At June 30, 2021, the City reported deferred outflow of resources and deferred inflows of resources related to pension from the following sources:
$1,029,559 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2022.

Proportion - June 30, 2019 0.09039%
Proportion - June 30, 2020 0.08955%
Change - Increase (decrease) -0.00084%
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to
the measurement date 1,029,559 $ - $
Changes in assumptions - 52,665
Differences between expected and actual
experience 617,230 -
Changes in employer's proportion - 157,825
Differences between the employer's
contributions and the employer's
proportionate share of
contributions 25,068 231,670
Net differences between projected and actual
earnings on plan investments 254,146 -
Total $ 1,926,003 $ 442,160
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
75 7. CITY EMPLOYEES’ RETIREMENT PLAN, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate – The discount rate used to measure the total pension liability was 7.15% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

Fiscal Year
Ending June 30,
2022 (5,513) $
2023 189,233
2024 146,607
Thereafter 123,957
Investment Rate of Return 7.15%
Inflation 2.50%
Salary Increases Varies by Entry Age and Service
Mortality (1) Derived using CalPERS Membership Data for all Funds Post Retirement Benefit Increase Contract COLA up to 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
(1) The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
76 7. CITY EMPLOYEES’ RETIREMENT PLAN, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

These rates of return are net of administrative expenses.

Assumed Asset Real Return Real Return
Asset Class (a) Allocation Years 1 - 10(b) Years 11+(c) Global equity 50.00 % 4.80 % 5.98 %
Fixed income 28.00 1.00 2.62
Inflation assets 0.00 0.77 1.81
Private equity 8.00 6.30 7.23
Real assets 13.00 3.75 4.93
Liquidity 1.00 0.00 -0.92
Total 100.00 %
(a) In the System's CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(b) An expected inflation of 2.00% used for this period. (c) An expected inflation of 2.92% used for this period.

Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
77 7. CITY EMPLOYEES’ RETIREMENT PLAN, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan
At June 30, 2021 the City reported no amount payable for outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

8. JOINT VENTURE – SELF-INSURANCE PROGRAM
The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA). CSJVRMA is a consortium of fifty-four (54) cities in the San Joaquin Valley, California, established under the provisions of California Government Code Section 6500, et seq. CSJVRMA provides risk coverage for its members through the pooling of risks and purchased insurance. This coverage extends to workers’ compensation and general liability. CSJVRMA is governed by a board consisting of one board member appointed by each member agency and meets three to four times a year. The board has contracted with a management group to supervise and conduct CSJVRMA affairs.

The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

In the event of termination and after all claims have been settled, any excess or deficit will be divided among the agencies in accordance with an approved formula.
1% Decrease 6.15%
Net Pension Liability $ 14,505,447
Current Discount Rate 7.15%
Net Pension Liability $ 9,743,120
1% Increase 8.15%
Net Pension Liability $ 5,821,252
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
78 8. JOINT VENTURE – SELF-INSURANCE PROGRAM, Continued General Liability Insurance: Annual deposits are paid by member cities and are adjusted retrospectively to cover costs. The City is covered for the first $1,000,000 of each general liability claim. The City has the right to receive dividends or the obligation to pay assessments based on a formula, which among other expenses, charges the City’s account for liability under $25,000. CSJVRMA participates in an excess pool that provides general liability coverage from $1,000,000 to $10,000,000.

Workers’ Compensation: The workers’ compensation program includes pooling of retained losses plus excess insurance. Annual deposits are paid by member cities and are adjusted retrospectively on an annual basis to cover costs and reflect claims experience of both the individual member and the pool. The City is covered for the first $250,000 of each workers’ compensation claim through CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula, which among other expenses, charges the City’s account for workers’ compensation losses under $250,000. CSJVRMA participates in an excess pool that provides workers’ compensation coverage from $250,000 to $500,000 and purchases excess insurance above the statutory limit.

There have been no significant changes in insurance coverage as compared to last year, and settlements have not exceeded coverage in each of the past three fiscal years.

9. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN
A. Plan Description
The City administers the City’s retired employees’ healthcare plan, a single employer defined benefit health care plan. The plan provides continuation of medical, dental, and vision coverage to qualifying retiring employees. City resolutions and agreements assign the authority to establish and amend benefit provisions to the City. A separate OPEB trust account has not been established by the City for the plan.

B. Employees Covered
As of the June 30, 2021 actuarial valuation, the following current and former employees were covered by the benefit terms under the Retiree Health Plan:

Active employees 39
Inactive employees or beneficiaries currently receiving benefits 3 Total
Final
42 Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
79 9. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN, Continued C. Contribution
The contribution requirements of plan members and the City are established and may be amended by the City. The required contribution is based on a projected pay-as-you-go financing requirements, with additional amounts to prefund benefits determined annually by the City Council. For the fiscal year ended June 30, 2021, the City contributed $28,027 (including implicit subsidy) and zero to prefund benefits. Plan members receiving benefits contributed no amounts to the total premiums. The General Fund has typically been used to liquidate OPEB liabilities for governmental funds.

D. Total OPEB Liability
The City’s total OPEB liability was measured as of June 30, 2021 and was determined by an actuarial valuation dated June 30, 2021 using the following actuarial methods and assumptions:
(1) Mortality rates were based on the RP-2014 Employee and Healthy Annuitant Mortality Tables for males or females, as appropriate, projected using a generational projection based on 100% of scale MP-2016 for years 2014-2029, 50% of MP-2016 for years 2030-2049, and 20% of MP-2016 for 2050 and thereafter.

E. Discount Rate
The discount rate used to measure the total OPEB liability was 2.16%. The City’s OPEB plan is an unfunded plan, therefore the discount rate was set to the rate of tax-exempt, high quality 20-year municipal bonds, as of the valuation date.

Actuarial Assumptions:

Discount Rate 2.16%, net of investment expense,
including inflation
Inflation 2.50%
Salaries Increases 2.75%, average, including inflation
Mortality (1) 2017 CalPERS Mortality Tables
Healthcare Cost Trend Rates 4.00%
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
80 9. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN, Continued F. Changes in the Total OPEB Liability
The changes in the total OPEB liability for the OPEB plan are as follows:

G. Sensitivity of the OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate for the measurement period ended June 30, 2021:

Total OPEB
Liability
Balance at June 30, 2020 $ 1,958,240
Service cost 102,491
Interest on the total OPEB liability 43,900
Differences between actual
and expected experience 98,985
Changes in assumptions (14,499)
Benefits paid to retirees (28,027)
Net changes 202,850
Balance at June 30, 2021 $ 2,161,090
1% Decrease 1.16%
Total OPEB Liability $ 2,386,871
Current Discount Rate 2.16%
Total OPEB Liability $ 2,161,090
1% Increase 3.16%
Final
Total OPEB Liability $ 1,951,549
Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
81 9. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN, Continued H. Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate for the measurement period ended June 30, 2021:

I. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2021, the City recognized OPEB expense of $182,635. At June 30, 2021, the City reported deferred outflow of resources and deferred inflows of resources related to OPEB from the following sources:

There were no amounts reported as deferred outflows of resources related to contributions subsequent to the June 30, 2021 measurement date. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:
1% Decrease 3.00%
Total OPEB Liability $ 1,832,510
Current Discount Rate 4.00%
Total OPEB Liability $ 2,161,090
1% Increase 5.00%
Total OPEB Liability $ 2,560,239
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected 149,345 $ 2,012 $
and actual experience
Changes in assumptions 187,715 45,482
Total $ 47,494 337,060 $
Year Ending
June 30,
2022 36,244 $
2023 36,244
2024 36,244
2025 36,244
2026 36,244
Thereafter 108,346
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
82 10. FUND BALANCE
Detailed classifications of the City’s fund balances as of June 30, 2021 are stated below.

11. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill X1 26 (the Bill) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the City that previously had reported a redevelopment agency blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the county or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 10, 2012, the Lindsay City Council adopted a resolution affirming that the City would serve as the successor agency to the former Lindsay Redevelopment Agency (the Agency).

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations, or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies are only to be allocated tax increment revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full.

Street Local Nonmajor
General Improvement Transportation Governmental
Fund Fund Fund Funds Total
Fund Balances:

Restricted for:

Road construction and maintenance - $ 3,051,414 $ 2,972,023 $ - $ 6,023,437 $ Community development - - 72,401 72,401
Curb and gutter - - 148,269 - 148,269
Transit - - - 7,448 7,448
Park improvement - - 104,320 - 104,320
Special assessments - - - 91,088 91,088
Gas tax - - 1,316,665 - 1,316,665
Unassigned (2,466,941) - - (32,297) (2,499,238)
Total $ (2,466,941) $ 3,051,414 $ 2,972,023 $ 1,707,894 $ 5,264,390 Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
83 11. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, Continued
The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as legal entities as of February 1, 2012.

After the date of dissolution, as allowed under Section 341716(a) of the Bill, the City elected to transfer the housing assets and functions previously performed by the Agency. The remaining assets, liabilities, and activities of the dissolved Agency are reported in the Successor Agency fiduciary fund (private- purpose trust fund) in the financial statements of the City.

Successor Agency Long-Term Debt
In accordance with the provisions of the Bill and the court case, the obligations of the former redevelopment agency became vested with the funds established for the successor agency upon the date of dissolution, February 1, 2012. Tax increment revenue is pledged to fund the debts of the Successor Agency Trust subject to the reapportionment of such revenues as provided by the Bill.

Successor Agency long-term debt activity for the year ended June 30, 2021 was as follows:

Balance at Balance at Due Within Due More than
Successor Agency Trust Activities July 1, 2020 Additions Deletions June 30, 2021 One Year One Year Bonds payable
2015 Tax Allocation Refunding Bond 11,445,000 $ - $ (435,000) $ 11,010,000 $ 465,000 $ 10,545,000 $ Total bonds payable 11,445,000 - (435,000) 11,010,000 465,000 10,545,000 Notes payable
CalHFA - RDLP Loan 582,698 - (582,698) - - -
Total notes payable 582,698 - (582,698) - - -
Total Successor Agency Trust Activities 12,027,698 $ - $ (1,017,698) $ 11,010,000 $ 465,000 $ 10,545,000 $ Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
84 11. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, Continued
A. Tax Allocation Bonds Payable
On June 1, 2015, the Successor Agency refunded the 2005, 2007, and 2008 tax allocation bonds in the amounts of $3,925,000, $6,895,000, and $3,270,000, respectively, with the refunding issue of 2015 in the amount of $13,000,000. The bonds have principal payments each August 1 through 2037 and accrue interest at 3.0% – 5.0%, which is payable semiannually. The bonds are payable solely from pledged tax revenues allocated and paid to the Successor Agency from properties in the project area. As of June 30, 2021, the balance on the bonds was $11,010,000.

A. Tax Allocation Bonds Payable, Continued
The annual debt service requirements for 2015 Tax Allocation Refunding Bond are as follows:

12. PRIOR PERIOD ADJUSTMENTS
The City recorded the following prior period adjustments during the year.

Government-Wide Financial Statements
Governmental Activities – The restatements recorded included the following:
- Correct utility billing related receivables to remove amounts previously written off in the utility billing subledger, and correctly account for June billings that are posted in July. - Reinstate as requested by the State of California Auditor’s Office interfund advances previously written-off.
- Reclassify certain loan programs assigned to HCD as custodial funds in accordance with GASB Statement No. 84.
- To reallocate pension balances based on updated allocation percentages between reporting units.

Year Ended
June 30 Principal Interest Total
2022 465,000 $ 416,231 $ 881,231 $
2023 485,000 392,481 877,481
2024 510,000 367,606 877,606
2025 535,000 341,481 876,481
2026 565,000 319,631 884,631
2027-2031 3,095,000 1,310,717 4,405,717
2032-2036 3,670,000 706,301 4,376,301
2037-2038 1,685,000 68,100 1,753,100
Total $ 3,922,548 11,010,000 $ 14,932,548 $
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
85 12. PRIOR PERIOD ADJUSTMENTS, Continued
Business-Type Activities – The restatements recorded included the following:
- Correct utility billing related receivables to remove amounts previously written off in the utility billing subledger, and correctly account for June billings that are posted in July. - Reinstate as requested by the State of California Auditor’s Office interfund advances previously written-off.

Fund Financial Statements
The restatements recorded in the governmental funds were to correct receivables relating to utility billing, reinstate as requested by the State of California Auditor’s Office interfund advances previously written-off, segregate funds identified as restricted from the General Fund, and reclassify certain loan programs assigned to HCD as custodial funds.
*Community Development Special Revenue Fund was reported as major fund in fiscal year 2020, however did not meet the requirements of a major fund in fiscal year 2021.

Net Position, as Net Position, as
Previously Reported Accounts Internal Pension Restated at at June 30, 2020 Receivable Balances GASB 84 Allocation June 30, 2020 Governmental Activities 50,035,706 $ 42,974 $ (4,650,185) $ (12,918,275) $ 394,819 $ 32,510,220 $ Business-Type Activities 14,435,264 $ 56,553 $ 4,650,185 $ - $ (394,819) $ 18,747,183 $ Prior Period Adjustments
Fund Balance Net Position, as
Previously Reported Accounts Advances to/ (from) Fund Restated at at June 30, 2020 Receivable Other Funds Reclassification June 30, 2020 Governmental Funds
General Fund $ 3,168,406 $ 36,541 $ (6,332,305) $ (734,024) $ (3,861,382) Street Improvement $ - $ 3,577 $ 1,557,120 $ 722,285 $ 2,282,982 Non-Major Funds:

Park Improvement $ - $ - $ 90,000 $ 11,739 $ 101,739
Curb and Gutter $ 15,370 $ 2,856 $ 35,000 $ - $ 53,226
Community Development* $ 12,986,538 $ - $ (12,918,275) - $ $ 68,263 Prior Period Adjustments
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
86 12. PRIOR PERIOD ADJUSTMENTS, Continued
The restatements recorded in the enterprise funds were to correct receivables relating to utility billing, reinstate as requested by the State of California Auditor’s Office interfund advances previously written-off, and to reallocate pension balances based on updated allocation percentages between reporting units. .

The City recorded prior period adjustments to Fiduciary Funds to classify loan programs assigned to HCD as custodial funds in accordance with GASB Statement No. 84.

13. DEFICIT FUND BALANCE
The General Fund reported a deficit fund balance of $2,466,941. The City’s plan to address the deficit is described in Note 15.

The State Parks non-major governmental fund reported a deficit fund balance of $32,297. The City expects the deficit to be resolved by reimbursement from the State.

14. EXCESS EXPENDITURES OVER APPROPRIATIONS
The General Fund had excess expenditures over appropriations of $265,222. The excess was covered by higher than anticipated revenues and savings in transfers to other funds.

The Street Improvement Fund had excess expenditures over appropriations of $49,861. The excess was covered by current year street improvement program revenues.

Net Position, as Net Position, as
Previously Reported Accounts Advances to Pension Restated at at June 30, 2020 Receivable Other Funds Allocation June 30, 2020 Enterprise Funds
Water Fund $ 6,209,214 $ 164,920 $ 1,906,797 $ (210,764) $ 8,070,167 Sewer Fund $ 2,538,181 $ (66,017) $ 2,341,466 $ (87,204) $ 4,726,426 Refuse Fund $ (5,098) $ (42,350) $ 401,922 $ 13,700 $ 368,174 Wellness Center Fund $ 5,692,967 $ - $ (110,551) - $ $ 5,582,416 Prior Period Adjustments
Net Position, as Net Position, as
Previously Reported Loans Other Restated at
at June 30, 2020 Receivable Balances June 30, 2020
Fiduciary Funds
Custodial Fund $ 12,875,740 - $ $ 42,535 $ 12,918,275
Prior Period Adjustments
Final Draft
City of Lindsay
Notes to Basic Financial Statements
For the year ended June 30, 2021
87 15. GOING CONCERN
The accompanying financial statements have been prepared assuming the City will continue as a going concern. The City’s General Fund after reinstatement of interfund loans has a deficit fund balance of $2,466,941. In addition, the City’s enterprise unrestricted net position mostly derives from the significant receivables owed by the General Fund, which are to be collected over a lengthy period. The ability of the City to continue as a going concern and meet its obligations as they become due is dependent on the City’s ability to develop and implement a plan that will successfully eliminate the current deficit in the General Fund and repay amounts owed to the enterprise funds. The financial statements do not include any adjustments that might be necessary if the City is unable to continue as a going concern.

Staff is dedicated to continuing the work needed to correct the financial position of the City, which continues to be negatively impacted by the damaging effects of operational mismanagement from decades prior.

Successful tax revenue generating measures in recent years have helped to bring needed resources to the City.

Additional tax revenue is expected in future years with the addition of a second retail cannabis location and the completion of a 54-unit low-income housing development. Cost studies are underway for all City fees and rates, including fees and rates for the water and sewer enterprise funds.

Staff is also working with the State Auditor’s Office to follow a formal Corrective Action Plan for the City that will meet both short-term operating needs and build long term fiscal sustainability. To this end, Management has agreed to follow all recommendations made by the State Auditor and has already implemented several financial policies including policies for grant management and fund reserve levels.

The City has adopted a long-range financial plan in conformity with GFOA best practices to provide a guide for dealing with future financial matters systematically.

16. SUBSEQUENT EVENTS
The City was awarded $3,220,636 in America Rescue Plan Act of 2021 (ARPA) funds, and received $1,610,318 subsequent to the end of the year on July 13, 2021. Potential uses of ARPA funds include:
- Supporting public health expenditures
- Address negative economic impacts caused by the public health emergency - Replace lost public sector revenue
- Provide premium pay for essential workers
- Invest in water, sewer, and broadband infrastructure
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89 REQUIRED

SUPPLEMENTARY INFORMATION

Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021
90 1. BUDGETS AND BUDGETARY ACCOUNTING
A. Budgetary Control and Budgetary Accounting
The City Council is required to adopt an annual budget resolution by July 1st of each fiscal year for the General Fund, special revenue, capital projects, debt service, and enterprise funds. These budgets are adopted and presented for reporting purposes on a basis consistent with generally accepted accounting principles. The City did not adopt a budget for the Community Development Fund.

The appropriated budget is prepared by fund, function, and department. The legal level of budgetary control (i.e. the level at which expenditures may not legally exceed appropriations) is the department level. The City Council made several supplemental budgetary appropriations throughout the fiscal year.

Budgeted appropriations for various governmental funds become effective each July 1. The City Council may amend the budget during the fiscal year. Appropriations generally lapse at the end of the fiscal year to the extent they have not been expended or encumbered.

Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021

1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
B. Budgetary Comparision Schedule - General Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes 346,201 $ 346,201 $ 486,443 $ 140,242 $
Sales taxes 979,000 979,000 1,288,539 309,539
Measure O taxes 944,000 944,000 1,540,556 596,556
Utilities users' taxes 931,526 931,526 958,392 26,866
Other taxes 1,509,553 1,509,553 1,883,228 373,675
Licenses and permits 210,614 210,614 263,093 52,479
Intergovernmental 159,785 159,785 368,984 209,199
Charges for services 9,650 9,650 6,470 (3,180)
Fees and fines 140,500 140,500 174,632 34,132
Interest revenue 560 560 5,332 4,772
Other revenues 6,800 6,800 197,189 190,389
Total revenues 5,238,189 5,238,189 7,172,858 1,934,669
EXPENDITURES:

Current:

General government 706,795 706,795 1,046,541 (339,746)
Public safety 2,989,613 2,989,613 2,851,291 138,322
Parks and recreation 229,342 229,342 161,411 67,931
Public works 468,848 468,848 586,053 (117,205)
Streets and transportation 311,638 311,638 260,537 51,101 Community development 126,248 126,248 78,197 48,051
Debt service:

Principal 215,446 215,446 277,868 (62,422)
Interest and administrative charges 110,021 110,021 105,221 4,800 Capital outlay 37,510 37,510 93,564 (56,054)
Total expenditures 5,195,461 5,195,461 5,460,683 (265,222) REVENUES OVER (UNDER) EXPENDITURES 42,728 42,728 1,712,175 1,669,447 OTHER FINANCING SOURCES (USES):

Transfers in 349,430 349,430 103,217 (246,213)
Transfers out (540,000) (540,000) (244,457) 295,543
Total other financing sources (uses) (190,570) (190,570) (141,240) 49,330 Net change in fund balances $ (147,842) $ (147,842) $ 1,570,935 $ 1,718,777 FUND BALANCES (DEFICITS):

Beginning of year, as restated (3,815,873)
End of year $ (2,244,938)
Budgeted Amounts
91 Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021

1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
B. Budgetary Comparision Schedule - General Fund, Continued Public Total
General Safety Asset Capital General
Fund Forfeiture COVID-19 Projects Fund
Total revenues $ 7,172,858 $ 86 $ - $ 7,172,944 - $
Total expenditures 5,460,683 - 127,444 49,136 5,637,263 Excess (deficiency) of revenues
over (under) expenditures 1,712,175 86 (127,444) (49,136) 1,535,681 Total other financing sources (uses) (141,240) - - - (141,240) Net change in fund balance 1,570,935 86 (127,444) (49,136) 1,394,441 Beginning of year, restated (3,815,873) 30,325 (75,834) (3,861,382) - End of year $ (2,244,938) $ 30,411 $ (203,278) $ (49,136) $ (2,466,941) Reconciliation of General Fund Budgetary Schedule to generally accepted accounting principles information presented in the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance - General Fund.
92 Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021

1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
C. Budgetary Comparision Schedule - Street Improvement Program Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Street improvement program $ - $ - $ 919,068 $ 919,068
Licenses and permits 3,250 3,250 - (3,250)
Interest revenue - - 2,442 2,442
Total revenues 3,250 3,250 921,510 918,260
EXPENDITURES:

Debt service:

Principal - - 49,861 (49,861)
Total expenditures - - 49,861 (49,861)
REVENUES OVER (UNDER) EXPENDITURES 3,250 3,250 871,649 868,399 OTHER FINANCING SOURCES (USES):

Transfers out - - (103,217) (103,217)
Total other financing sources (uses) - - (103,217) (103,217) Net change in fund balances $ 3,250 $ 3,250 768,432 $ 765,182 FUND BALANCES (DEFICITS):

Beginning of year, as restated 2,282,982
End of year $ 3,051,414
Budgeted Amounts
93 Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021

1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
C. Budgetary Comparision Schedule - Local Transportation Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,040,424 $ 1,040,424 915,826 $ (124,598) Interest revenue 850 850 5,562 4,712
Total revenues 1,041,274 1,041,274 921,388 (119,886)
EXPENDITURES:

Current:

Streets and transportation 70,957 70,957 36,850 34,107
Debt service:

Principal 82,668 82,668 82,668 -
Interest and administrative charges 39,846 39,846 37,985 1,861 Total expenditures 193,471 193,471 157,503 35,968
REVENUES OVER (UNDER) EXPENDITURES 847,803 847,803 763,885 (83,918) OTHER FINANCING SOURCES (USES):

Transfers out (610,000) (610,000) - 610,000
Total other financing sources (uses) (610,000) (610,000) - 610,000 Net change in fund balances $ 237,803 $ 237,803 763,885 $ 526,082 FUND BALANCES (DEFICITS):

Beginning of year 2,234,120
End of year $ 2,998,005
Budgeted Amounts
94 Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021

2. DEFINED BENEFIT PENSION PLANS
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years Fiscal year: 2021 2020 2019 2018 2017 2016 2015
Measurement date 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion of the net pension liability 0.08955% 0.09039% 0.09174% 0.09245% 0.09544% 0.09928% 0.09999% Proportionate share of the net pension liability 9,743,120 $ 9,262,536$ 8,840,660$ 9,168,480$ 8,258,639$ 6,814,687$ 6,216,207 $ Covered payroll 2,489,675 $ 2,385,716$ 2,572,760$ 2,907,772$ 2,689,271$ 2,799,950$ 2,769,950 $ Proportionate share of the net pension
liability as a percentage of covered payroll 391.34% 388.25% 343.63% 315.31% 307.10% 243.39% 224.42% Plan's share of fiduciary net position
as a percentage of total net pension liability 75.10% 75.26% 75.26% 73.31% 74.06% 78.40% 79.82% Note to Schedule
* Fiscal year 2015 was the 1st year of implementation, therefore there are fewer than 10 years shown.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, and then decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS mortality assumptions were adjusted in fiscal year 2019.

B. Schedule of Contributions - Last 10 Years
Fiscal year: 2020 2020 2019 2018 2017 2016 2015
Contractually required contribution
(actuarially determined) $ 922,615 1,029,559 $ 1,128,405 $ 1,021,760$ 1,207,603 $ 726,038 $ 700,907$ Contractually in relation to the actuarially
determined contributions (1,029,559) (922,615) (1,128,405) (1,021,760) (1,207,603) (726,038) (700,907) Contributions deficiency (excess) -$ -$ -$ -$ -$ -$ -$
Covered payroll $ 2,489,675$ 2,385,716$ 2,572,760$ 2,907,772$ 2,689,271$ 2,799,950 2,717,288 $ Contributions as a percentage of covered payroll 37.89% 37.06% 47.30% 39.71% 41.53% 27.00% 25.03% Note to Schedule
* Fiscal year 2015 was the 1st year of implementation, therefore there are fewer than 10 years shown.

Methods and assumptions used to determine contribution rates:

Valuation date (for contractually
required contribution): 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1) (1) (1)
Assets valuation method: Market ValueMarket ValueMarket ValueMarket ValueMarket ValueMarket Value 15 Year Inflation: 2.50% 2.63% 2.75% 2.75% 2.75% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age: (3) (3) (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4) (4) (4)
(1) Level percentLevel percentage of payroll, closed
(2) Depending onDepending on age, service, and type of employment (3) 50 for all plan50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
95 Final Draft
City of Lindsay
Required Supplementary Information
For the year ended June 30, 2021

3. OTHER POST EMPLOYMENT BENEFITS (OPEB)
A. Schedule of Changes in the City’s Total OPEB Liability and Related Ratios Fiscal Year: 2021 2020 2019 2018
Changes in the year:

Service cost $ 102,491 $ 99,506 $ 76,602 $ 79,370
Interest on the total pension liability 43,900 42,590 58,378 52,405 Differences between actual and expected experience 98,985 73,023 (2,879) 1,127 Changes in assumptions (14,499) 175,866 72,921 (52,488) Benefits paid to retirees (28,027) (40,536) (37,872) (31,041) Net changes 202,850 350,449 167,150 49,373
Total OPEB Liability - beginning of the year $ 1,958,240 $ 1,607,791 $ 1,440,641 $ 1,391,268 Total OPEB Liability - end of the year $ 2,161,090 $ 1,958,240 $ 1,607,791 $ 1,440,641 Covered employee payroll $ 2,897,502 $ 2,912,375 $ 2,637,580 $ 2,560,757 City's total OPEB Liability as a percentage of covered employee payroll 74.58% 67.24% 60.96% 56.26% Notes
1) The City does not accumulate assets in a trust as defined per GASB 74 or GASB 75. 96 Final Draft

SUPPLEMENTARY INFORMATION
97 Final Draft
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98 Final Draft

GENERAL FUND
99 Final Draft
City of Lindsay
Combining Balance Sheet
General Fund
June 30, 2021
Public Total
General Safety Asset Capital General
Fund Forfeiture COVID-19 Projects Fund
ASSETS
Cash and cash equivalents $ 3,325,456 $ 35,688 $ (203,123) $ (49,136) $ 3,108,885 Accounts receivable, net 252,026 - - - 252,026
Due from other funds 73,045 - - - 73,045
Due from other governments 665,939 - - - 665,939
Total assets $ 4,316,466 $ 35,688 $ (203,123) $ (49,136) $ 4,099,895

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts and other payables 14,777 $ 5,277 $ - $ - $ 20,054 $ Accrued wages 212,972 - 155 - 213,127
Advances from other funds 6,332,305 - - - 6,332,305
Refundable deposits 1,350 - - - 1,350
Total liabilities 5,277 6,561,404 155 - 6,566,836
Fund Balances:

Unassigned (2,244,938) 30,411 (203,278) (49,136) (2,466,941) Total fund balances 30,411 (2,244,938) (203,278) (49,136) (2,466,941) Total liabilities
and fund balances $ 35,688 4,316,466 $ (203,123) $ (49,136) $ 4,099,895 $ 100
Final Draft
City of Lindsay
Combining Statement of Revenues, Expenditures and Changes in Fund Balances General Fund
For the year ended June 30, 2021
Public Total
General Safety Asset Capital General
Fund Forfeiture COVID-19 Projects Fund
REVENUES:

Property taxes 486,443 $ - $ - $ - $ 486,443 $
Sales taxes 1,288,539 - - - 1,288,539
Measure O taxes 1,540,556 - - - 1,540,556
Utilities users' taxes 958,392 - - - 958,392
Other taxes 1,883,228 - - - 1,883,228
Licenses and permits 263,093 - - - 263,093
Intergovernmental 368,984 - - - 368,984
Charges for services 6,470 - - - 6,470
Fees and fines 174,632 - - - 174,632
Interest revenue 5,332 86 - - 5,418
Other revenues 197,189 - - - 197,189
Total revenues 86 7,172,858 - - 7,172,944
EXPENDITURES:

Current:

General government 1,046,541 - - - 1,046,541
Public safety 2,851,291 - 127,444 - 2,978,735
Parks and recreation 161,411 - - - 161,411
Public works 586,053 - - - 586,053
Streets and transportation 260,537 - - 46,143 306,680
Community development 78,197 - - - 78,197
Debt service:

Principal 277,868 - - - 277,868
Interest and administrative charges 105,221 - - - 105,221 Capital outlay 93,564 - - 2,993 96,557
Total expenditures - 5,460,683 127,444 49,136 5,637,263 REVENUES OVER (UNDER) EXPENDITURES 86 1,712,175 (127,444) (49,136) 1,535,681 OTHER FINANCING SOURCES (USES):

Transfers in 103,217 - - - 103,217
Transfers out (244,457) - - - (244,457)
Total other financing sources (uses) - (141,240) - - (141,240) Net change in fund balances 86 1,570,935 (127,444) (49,136) 1,394,441 FUND BALANCES (DEFICITS):

Beginning of year, as restated (3,815,873) 30,325 (75,834) - (3,861,382) End of year (2,244,938) $ 30,411 $ (203,278) $ (49,136) $ (2,466,941) $ 101
Final Draft
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102
Final Draft
Special Assessment Districts Fund account for the activities of the special assessment housing districts in the City. Property owners in these districts pay additional property tax to fund special landscaping and other services in the district.

Community Development Fund accounts for all financial transactions having to do with CHFA-HELP LHBP mortgage assistance loans.

Gas Tax Fund accounts for transportation funding from the State’s gas tax. It includes funds for construction, maintenance, engineering, congestion relief and road rehabilitation. The City uses Gas Tax funds on streets and transportation projects.

Park ImprovementFund accounts for monies received from developers restricted for park improvements.

Transit Fund accounts for revenues from bus fare token. The City does not operate the bus system in Lindsay, but does sell bus fare tokens. Transit Funds are used in conjunction with transit projects.

State Parks Fund accounts for state grant revenues restricted for parks.

Curb and Gutter Fund is part of Sewer Fund. It accounts for funds for some street and sidewalk repairs.

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS

CAPITAL PROJECT FUND
103
Final Draft
City of Lindsay
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Special
Assessment Community Park
Districts Development Gas Tax Improvement Transit
ASSETS
Cash and cash equivalents 90,825 $ 3,446 $ 1,159,812 $ 14,371 $ 7,448 $ Accounts receivable, net - - - - -
Due from other governments 263 - 169,729 - -
Notes receivable - 68,955 - - -
Advances to other funds - - - 90,000 -
Total assets $ 72,401 91,088 $ 1,329,541 $ 104,371 $ 7,448 $

LIABILITIES, DEFERRED

INFLOWS OF RESOURCES,

AND FUND BALANCES
Liabilities:

Accrued wages - $ - $ 12,876 $ 51 $ - $
Due to other funds - - - - -
Total liabilities - - 12,876 51 -
Deferred inflows of resources:

Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
Fund Balances:

Restricted 91,088 72,401 1,316,665 104,320 7,448
Unassigned - - - - -
Total fund balances 72,401 91,088 1,316,665 104,320 7,448 Total liabilities, deferred
inflows of resources,
and fund balances $ 72,401 91,088 $ 1,329,541 $ 104,371 $ 7,448 $ Special Revenue
104
Final Draft
Special Capital
Revenue Project
Total
Non-Major
State Curb and Governmental
Parks Gutter Funds
$ 13,323 - $ 1,289,225 $
96,177 - 96,177
- 32,297 202,289
3,769 - 72,724
35,000 - 125,000
$ 148,269 32,297 $ 1,785,415 $
$ - 25 $ 12,952 $
- 32,272 32,272
- 32,297 45,224
- 32,297 32,297
- 32,297 32,297
148,269 - 1,740,191
- (32,297) (32,297)
148,269 (32,297) 1,707,894
$ 148,269 32,297 $ 1,785,415 $
105
Final Draft
City of Lindsay
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021
Special
Assessment Community Park
Districts Development Gas Tax Improvement Transit
REVENUES:

Other taxes 64,256 $ - $ - $ - $ - $
Licenses and permits - - - 2,600 -
Intergovernmental - - 682,657 - -
Fees and fines - - - - 205
Interest revenue - 4,138 2,462 32 18
Total revenues 4,138 64,256 685,119 2,632 223
EXPENDITURES:

Current:

General government 47,025 - - - -
Parks and recreation - - - 51 -
Streets and transportation - - 276,142 - -
Community development - - - - -
Capital outlay - - 8,207 - -
Total expenditures - 47,025 284,349 51 -
Net change in fund balances 4,138 17,231 400,770 2,581 223 FUND BALANCES (DEFICITS):

Beginning of year, as restated 73,857 68,263 915,895 101,739 7,225 End of year 91,088 $ 72,401 $ 1,316,665 $ 104,320 $ 7,448 $ Special Revenue
106
Final Draft
Special Capital
Revenue Projects
Total
Non-Major
State Curb and Governmental
Parks Gutter Funds
$ - - $ 64,256 $
- - 2,600
- - 682,657
- - 205
32 - 6,682
95,043 - 851,411
- - 47,025
- - 51
- - 276,142
- 32,297 32,297
- - 8,207
- 32,297 363,722
95,043 (32,297) 487,689
53,226 - 1,220,205
$ 148,269 (32,297) $ 1,707,894 $
107
Final Draft

LINDSAY CITY COUNCIL

SPECIAL MEETING AGENDA

MINUTES
City Hall, 251 E. Honolulu St., Lindsay, CA 93247
Notice is hereby given that the Lindsay City Council will hold a Special Meeting on April 19, 2022, at 6:30 PM in person and via webinar. The webinar address for members of the public is https://zoom.us/j/99279557087.

Persons with disabilities who may need assistance should contact the City Clerk at least 24 hours prior to the meeting at (559) 562-7102 ext. 8011 or via email at [email protected].

1. CALL TO ORDER

2. ROLL CALL
Present Council Member Serna
Mayor Pro Tem Cerros*
Mayor Caudillo
Council Member Flores
Council Member Sanchez
Absent N/A
* Webinar Participation

3. PLEDGE
Led by Council Member SANCHEZ.

4. APPROVAL OF AGENDA
Motion to Approve Agenda
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO SERNA (5-0)
Approved Aye Aye Aye Aye Aye

5. PUBLIC COMMENT
The public is invited to comment on any subject under the jurisdiction of the Lindsay City Council. Please note that speakers that wish to comment on a Regular Item or Public Hearing on tonight’s agenda will have an opportunity to speak when public comment for that item is requested by the Mayor. Comments shall be limited to three (3) minutes per person, with thirty (30) minutes for the total comment period, unless otherwise indicated by the Mayor. The public may also choose to submit a comment before the meeting via email. Public comments received via email will be distributed to the Council prior to the start of the meeting 2 of 5
and incorporated into the official minutes; however, they will not be read aloud. Under state law, matters presented under public comment cannot be acted upon by the Council at this time. • Lindsay resident by the name of Anita, lives on Tulare Avenue and inquired about tree maintenance for the trees located on Tulare Road and Homassel Avenue. She informed Council that the trees are outgrown and require maintenance.

6. COUNCIL REPORT
• Council Member SERNA stated that he participated in many of the 90th Annual Orange Blossom Festival events, such as the parade, Bank of Sierra Reception, and Queen’s Coronation. He shared that he saw a great turn out at this year’s events and looks forward to next year. Council Member SERNA also attended the Tulare County Association of Governments (TCAG) Town Hall event and learned about the new and efficient ways transportation is evolving. • Council Member SANCHEZ shared her excitement about seeing many city roads undergoing repairs and enjoyed seeing the community at Orange Blossom Festival events. • Council Member FLORES stated that this year’s Orange Blossom Festival Festivities were great, she saw a large turnout of community members as well as friends and family. She shared that this year’s Orange Blossom event’s served as a great opportunity to catch up with friends and she wished that Mayor Pro Tem CERROS would have been able to witness the events. • Mayor CAUDILLO shared that she attended three meetings on April 18th, 2022, related to transportation within the County. The Tulare County Association of Government’s (TCAG) and Tulare County Regional Transit Agency (TCRTA) meetings discussed upcoming transportation projects and audits. The audits serve to inform about funds acquired from public transportation within the transit system. She noted that the mini transit system in the City of Porterville is very successful.
• Mayor Pro Tem CERROS saw the success of the Orange Blossom through social media channels.

He thanked staff for their efforts in fixing the roadways within the city and enjoyed seeing the new shade structures in the park.

7. CITY MANAGER REPORT
• The Orange Blossom Festival had many great events for the community this year. He attended many events and noted that community members looked very happy, positive and the events proved to be very family friendly. He thanked the Orange Blossom Festival committee for their efforts. • The Wellness/Recreation department has been very busy with numerous community events. • He shared about his involvement in the Lindsay Chamber of Commerce Board meetings and looks forward to working with the Chamber.
• There have been many recent improvements to the park shade structures and the packing house demolition project is underway.
• The Public Safety Department is working on the establishment of a Volunteer Police and Fire Chaplaincy program, as well as assigning officers to new task forces. • He shared that he will be continuing as the City Manager Representative of the Tulare County Independent Ambulance Compliance Committee and looks forward to the upcoming quarterly meetings.

8. CONSENT CALENDAR
Routine items approved in one motion unless an item is pulled for discussion. 3 of 5

8.1 Minutes from March 22, 2022, City Council Regular Meeting (pp. 4-8)

8.2 Minutes from April 04, 2022, City Council Special Meeting (pp. 9-10)

8.3 Consider Approval of Resolution 22-15, Proclaiming a Local Emergency, Ratifying the Proclamation of a State Emergency by Governor Newsom on March 4, 2020, and Authorizing Remote Teleconference Meetings of the Legislative Bodies of the City of Lindsay Pursuant to Government Code Section 54953(e)(3) (pp. 11-15) Motion to Approve Consent Calendar
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CERROS SANCHEZ (5-0)
Approved Aye Aye No vote Aye Aye

9. DISCUSSION ITEMS

9.1 City of Lindsay Water Study Session (pp. 16-17)
Presented by Neyba Amezcua, Director of City Services & Planning

10. ACTION ITEMS

10.1 Consider Minute Order Approval to Award Contract to Mariposa Tree Management Inc. for the City of Lindsay Palm Tree & Tree Trimming Services Contract (pp. 18-27) Presented by Neyba Amezcua, Director of City Services & Planning Motion to Approve Item 10.1
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO SERNA (5-0)
Approved Aye Aye No vote Aye Aye

10.2 Consider the Minute Order Appointment of Council Member Representative and Alternate Representative to the to the San Joaquin Valley (SJV) Air Pollution Control District Special City Selection Committee (p. 28)
Presented by Francesca Quintana, Executive Assistant/Deputy City Clerk Motion to Appoint Council Member Serna as Representative and Mayor Pro Tem Cerros as Alternate Representative
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO FLORES (5-0)
Approved Aye Aye No vote Aye Aye
4 of 5

10.3 Consider Minute Order Approval of Formation of Friday Night Market Operations Ad-Hoc Oversight Committee and Appointment of Two Council Member Representatives (pp. 29- 38)
Presented by Francesca Quintana, Executive Assistant/Deputy City Clerk Motion to Approve Formation of Friday Night Market Ad-Hoc Committee and Appoint Mayor Caudillo and Mayor Pro Tem Cerros as Representatives
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO FLORES (5-0)
Approved Aye Aye No vote Aye Aye

10.4 Consider the Minute Order Approval of Memorandum of Understanding (MOU) by and between the City of Lindsay and Community Services Employment Training (CSET) to Apply for and Receive Funding for the Rehabilitation and Upgrading of the Property Located at 284 East Hermosa Street, Lindsay, CA 93247 (APN: 205-261-014) and Authorize City Manager to Execute Final Agreement (pp. 39-42)
Presented by Joseph M. Tanner, City Manager
Motion to Approve Item 10.4
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
FLORES SANCHEZ (5-0)
Approved Aye Aye No vote Aye Aye

11. EXECUTIVE (CLOSED) SESSION

11.1Conference with Real Property Negotiators Pursuant to Cal Gov. Code § 54956.8 Property: 0.517 Acres of Vacant Land 190 S. Elmwood, CA 93247 APN 205-236-020-000 Agency Negotiator: Joseph M. Tanner, City of Lindsay
Negotiating Parties: KW Commercial
Under Negotiation: Terms and Conditions of Potential Purchase • Nothing to repot out of closed session.

12. REQUEST FOR FUTURE ITEMS
• Mayor Pro Tem CERROS requested that staff look into solid shade structures that are more weather resistant, as well as security measures for the next park project. • Council Member FLORES requested that a discussion with Elevate Dispensary at an upcoming Council meeting regarding their progress in Lindsay.
• Council Member FLORES asked staff to look into whether or not Bank of America would consider donating their vacant building to the City.
5 of 5

13. ADJOURNMENT
Lindsay City Council meetings are held in the City Council Chambers at 251 E. Honolulu Street in Lindsay, California beginning at 6:00 P.M. on the second and fourth Tuesday of every month unless otherwise noticed. Materials related to an Agenda item submitted to the legislative body after distribution of the Agenda Packet are available for public inspection in the office of the City Clerk during normal business hours. Complete agenda is available at www.lindsay.ca.us. In compliance with the Americans with Disabilities Act & Ralph M. Brown Act, if you need special assistance to participate in this meeting, or to be able to access this agenda and documents in the agenda packet, please contact the office of the Deputy City Clerk at (559) 562-7102 x 8025. Notification 48 hours prior to the meeting will enable the City to ensure accessibility to this meeting and/or provision of an alternative format of the agenda and documents in the agenda packet.

STAFF REPORT

TO: Lindsay City Council
FROM: Francesca Quintana, Executive Assistant/Deputy City Clerk DEPARTMENT: City Manager
ITEM NO.: 10.2
MEETING DATE: April 26, 2022

ACTION & RECOMMENDATION
Consider Approval of Resolution 22-16, Proclaiming a Local Emergency, Ratifying the Proclamation of a State Emergency by Governor Newsom on March 4, 2020, and Authorizing Remote Teleconference Meetings of the Legislative Bodies of the City of Lindsay Pursuant to Government Code Section 54953(e)(3).

BACKGROUND | ANALYSIS
Prior to the COVID-19 pandemic, the Brown Act placed strict requirements on teleconferencing at public meetings. When California entered into a state of emergency due to the COVID-19 pandemic, Governor Newsom loosened the Brown Act restrictions for teleconferencing meetings. However, Governor Newsom’s executive order expired on September 30, 2021, which led to the passage of AB 361.

AB 361 similarly loosens the restrictions on teleconferencing under the Brown Act in times when there is a state of emergency. AB 361 states that when California is in a state of an emergency, the typical teleconferencing rules under the Brown Act do not apply.

If the City Council wishes to have a fully virtual meeting, or Councilmembers still wish to have the option to attend the meeting virtually, it will have to abide by the rules set forth in AB 361. AB 361 requires that the agenda for virtual or teleconferenced meetings must: (1) give notice of the means by which members of the public may access the meeting and offer public comment; and (2) identify and include an opportunity for all person to attend via a call-in option or an internet-based service option.

Additionally, if there is a disruption which prevents members of the public from offering public comments using the call-in option or internet-based service option, the City Council shall take no further action on items appearing on the meeting agenda until public is restored. The City Council cannot require that public comments be submitted in advance of the meeting and must provide an opportunity for the public to offer comment in real time.

Lastly, if the City Council wishes to allow teleconferencing, it must make findings via a resolution that there is either a state of emergency or there are local social distancing measures in place. These findings must be made no later than 30 days after the first teleconferenced meeting. Further, every 30 days after the City Council must find that it reconsidered the circumstances of the state of emergency and that one of

STAFF REPORT

the following circumstances exist: (1) the emergency continues to directly impact the ability of members to safely meet in person, or (2) state or local officials continue to impose or recommend measures to propose social distancing.

Because the City Council will teleconference at the regular City Council meeting held on April 26, 2022, it must pass this resolution in order to comply with AB 361. The City Council must then decide if it wishes to continue teleconferencing, and whether it will pass another resolution in 30 days.

FISCAL IMPACT
No fiscal impact.

ATTACHMENTS
• Resolution 22-16

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-16

NUMBER 22-16
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF CITY OF LINDSAY,

CALIFORNIA PROCLAIMING A LOCAL EMERGENCY, RATIFYING

THE PROCLAMATION OF A STATE OF EMERGENCY BY
GOVERNOR NEWSOM ON MARCH 4, 2020, AND AUTHORIZING

REMOTE TELECONFERENCE MEETINGS OF THE LEGISLATIVE

BODIES OF THE CITY OF LINDSAY PURSUANT TO GOVERNMENT
CODE SECTION 54953(e)(3).

At a regularly scheduled meeting of the City of Lindsay City Council held on April 26, 2022 at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247 WHEREAS, the City of Lindsay is committed to preserving and nurturing public access and participation in meetings of the City Council; and
WHEREAS, all meetings of the City of Lindsay’s legislative bodies are open and public, as required by the Ralph M. Brown Act, so that any member of the public may attend, participate, and watch the City’s legislative bodies conduct their business; and WHEREAS, the Brown Act, Government Code section 54953(e), makes provisions for remote teleconferencing participation in meetings by members of a legislative body, without compliance with the requirements of Government Code section 54953(b)(3), subject to the existence of certain conditions; and
WHEREAS, a required condition is that a state of emergency is declared by the Governor pursuant to Government Code section 8625, proclaiming the existence of conditions of disaster or extreme peril to the safety of persons and property within the state caused by conditions as described in Government Code section 8558; and
WHEREAS, it is further required that state or local officials have imposed or recommended measures to promote social distancing, or, the legislative body meeting in person would present imminent risks to the health and safety of attendees; and WHEREAS, state and local officials have imposed and recommended social distancing measures in the City of Lindsay, and with the COVID-19 pandemic still surging meeting in person would present imminent risk to health and safety of attendees; and

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-16

WHEREAS, as a consequence of the local emergency, the City Council does hereby find that the legislative bodies of the City of Lindsay shall conduct their meetings without compliance with paragraph (3) of subdivision (b) of Government Code section 54953, as authorized by subdivision (e) of section 54953, and that such legislative bodies shall comply with the requirements to provide the public with access to the meetings as prescribed in paragraph (2) of subdivision (e) of section 54953.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LINDSAY DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the above recitals are all true and correct.

SECTION 2. That the City Council hereby proclaims that a local emergency now exists throughout the City, and local and state orders impose and recommend social distancing in the City of Lindsay, and with the COVID-19 pandemic still surging meeting in person would present imminent risk to health and safety of attendees.

SECTION 3.

SECTION 4.

SECTION 5.

The City Council hereby ratifies the Governor of the State of California’s Proclamation of State of Emergency, effective as of its issuance date of March 4, 2020.

The staff and legislative bodies of the City of Lindsay are hereby authorized and directed to take all actions necessary to carry out the intent and purpose of this Resolution including, conducting open and public meetings in accordance with Government Code section 54953(e) and other applicable provisions of the Brown Act.

This Resolution shall take effect immediately upon its adoption and shall be effective until the earlier of (i) 30 days from the adoption of this Resolution; or (ii) such time the City Council adopts a subsequent resolution in accordance with Government Code section 54953(e)(3) to extend the time during which the legislative bodies of the City of Lindsay may continue to teleconference without compliance with paragraph (3) of subdivision (b) of section 54953.

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-16

PASSED AND ADOPTED by the City Council of the City of Lindsay as follows:

MEETING DATE April 26, 2022
MOTION

SECOND MOTION
AYES
ABSENT

ABSTAIN
NAYS

CERTIFICATION OF THE FOREGOING RESOLUTION AS FULL, TRUE, PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF LINDSAY AS DETAILED.

MAYRA ESPINOZA-MARTINEZ RAMONA CAUDILLO

CITY CLERK MAYOR
CITY OF LINDSAY | WARRANT LIST 4/18/2022
TRANSACTION DATES: 03/14/2022 THROUGH 04/18/2022
Check# Fund Date Vendor # Vendor Name Description Amount TOTAL   1,031,930.62
20382         ($110,000.00)
306 ‐ COVID‐19 ARPA FUND 01/19/22 6732 RETAIL STRATEGIES, DOWNTOWN STRATEGIES (70,000.00) 306 ‐ COVID‐19 ARPA FUND 01/19/22 6732 RETAIL STRATEGIES, SALES‐CONSULTING (40,000.00) 20734         $50.00
400 ‐ WELLNESS CENTER 03/15/22 6097 ANGELICA BERMUDEZ FEB. ZUMBA 50.00 20735         $125.00
400 ‐ WELLNESS CENTER 03/15/22 5819 ANITA GUTIERREZ FEB. 2022 ZUMBA 125.00 20736         $400.00
101 ‐ GENERAL FUND 03/15/22 5930 CHRIS ALLARD IWO (400.00) 400 ‐ WELLNESS CENTER 03/15/22 5930 CHRIS ALLARD FEBRUARY PM VISITS 800.00 20737         $350.00
400 ‐ WELLNESS CENTER 03/15/22 6366 DJ RENE SALAZAR 3/11 JOB CAREER EXP 350.00 20738         $50.00
101 ‐ GENERAL FUND 03/15/22 6604 HIPOLITO CERROS FEB. COUNCIL STIPEN 50.00 20739         $50.00
400 ‐ WELLNESS CENTER 03/15/22 5804 KELSIE AVINA JAN & FEB ZUMBA CLA 50.00 20740         $1,800.00
400 ‐ WELLNESS CENTER 03/15/22 6260 LLEON SERVICES MARCH CHEMICAL BALA 1,800.00 20741         $125.00
400 ‐ WELLNESS CENTER 03/15/22 6599 MARIA EDWARDS FEB. 2022 ZUMBA 125.00 20742         $475.00
101 ‐ GENERAL FUND 03/15/22 6710 PRECISION TRAINING TYLER F FIRE TRAINI 475.00 20743         $50.00
101 ‐ GENERAL FUND 03/15/22 6602 RAMIRO SERNA FEB. COUNCIL STIPEN 50.00 20744         $75.00
101 ‐ GENERAL FUND 03/15/22 6603 RAMONA CAUDILLO FEB. COUNCIL STIPEN 75.00 20745         $50.00
101 ‐ GENERAL FUND 03/15/22 5511 ROSAENA SANCHEZ FEB. COUNCIL STIPEN 50.00 20746         $200.00
400 ‐ WELLNESS CENTER 03/15/22 3208 SHANNON PATTERSON FEB. STRENGTH&BALAN 200.00 20747         $2,810.00
400 ‐ WELLNESS CENTER 03/15/22 6588 TORI DAVIS FEB. STARS/FITWITHI 2,810.00 20748         $200.00
101 ‐ GENERAL FUND 03/15/22 6709 TYLER FLEISCHMANN FIRE TRAINING STIPE 200.00 20750         $12,182.01
101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S CITY RESOLUTIONS 26.03 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S VISTA PRINT‐TABLECL 143.54 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ZOOM 13.50 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ZOOM 15.89 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S GOVERNMENTJOBS.COM 125.00 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S GOVERNMENTJOBS.COM 125.00 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S GOVERNMENTJOBS.COM 125.00 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S TRAINING ‐ HYATT REGENCY 70.00 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S TRAINING ‐ HYATT REGENCY 824.32 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S BEST BUR‐CM OFFICE 104.39 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S BEST BUR‐CM OFFICE 76.11 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S STAPLES‐PRINTER W/I 309.90 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S CITY CLERK DESK 23.82 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S FPPC FORM 700S 7.77 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 14.99 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 50.97 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S CSMFO CONFERENCE ‐ HOTEL               834.97 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S DELL‐INSPIRON 758.87 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S APA‐MEMBERSHIP 99.00 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S RESCAPE‐MWELO COURS 125.00 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S EMPLOYEE APPRECIATI 15.94 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐2032 BATTERI 9.23 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S BEST BUY‐WEB CAM 173.59 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐PEST REPELLA 32.61 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S BDU‐NIGHTSTICK 779.85 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S CASCADE FIRE PACKS 341.25 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐ICE CHESTS 435.24 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S UPRINT‐BUSINESS CAR 83.52 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 20.99 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 14.99 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 33.99 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 9.99 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐MOBILE TV ST 460.33 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S DELL‐DESKTOPS 1,348.72 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S CHINAS ALLEY‐MEETIN 79.76 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ADOBE 78.50 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S LEAGUE OF CITIES TRAINING 416.66 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S ZEROWASTE‐DOG PARK 99.28 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S HARBOR FREIGHT‐OBF 98.10 101 ‐ GENERAL FUND 03/15/22 6326 CORPORATE PAYMENT S WALMART‐BASEBALL FI 282.91 305 ‐ COVID‐19 EMERGENCY FUND 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐COVID SUPPLI 97.82 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐CLOCK 311.03 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐DESK&CABINET 1,214.72 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S AMAZON‐INK 124.96 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S LOWE'S‐STORAGE SUPP 231.57 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S LOWE'S‐STORAGE SUPP 345.45 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S DRIP‐ADVERTISING 19.00 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S ADOBE 14.99 400 ‐ WELLNESS CENTER 03/15/22 6326 CORPORATE PAYMENT S COSTCO‐W.C. CONCESS 299.61 552 ‐ WATER 03/15/22 6326 CORPORATE PAYMENT S LEAGUE OF CITIES TR 416.67 553 ‐ SEWER 03/15/22 6326 CORPORATE PAYMENT S LEAGUE OF CITIES TR 416.67 20751         $50.00
101 ‐ GENERAL FUND 03/15/22 4068 YOLANDA FLORES FEB. COUNCIL STIPEN 50.00 20752         $250.00
400 ‐ WELLNESS CENTER 03/15/22 5912 YVETTE DURAN FEB. 2022 TRX & POU 250.00 20753         $56.70
101 ‐ GENERAL FUND 03/16/22 4924 NAVIA BENEFIT SOLUT BASE MONTHLY FEE 56.70 20754         $31.65
553 ‐ SEWER 03/16/22 5457 AUTO ZONE COMMERCIA DEGREASER, WD40 31.65 20755         $990.47
101 ‐ GENERAL FUND 03/16/22 3966 BEATWEAR INC. MOORE‐SHIRTS & PANT 423.11 101 ‐ GENERAL FUND 03/16/22 3966 BEATWEAR INC. VALDOVINO‐SHIRTS/PA 567.36 20756         $174.24
101 ‐ GENERAL FUND 03/16/22 4135 BILL WALL'S DIRECT GIGABIT INTEL NETWO 54.24 101 ‐ GENERAL FUND 03/16/22 4135 BILL WALL'S DIRECT RPLC INTERNET FIREW 120.00 20757         $939.28
101 ‐ GENERAL FUND 03/16/22 076 CENTRAL VALLEY BUSI 2 DECALS 50.11 101 ‐ GENERAL FUND 03/16/22 076 CENTRAL VALLEY BUSI CANOPY 444.59 554 ‐ REFUSE 03/16/22 076 CENTRAL VALLEY BUSI CANOPY 444.58 20758         $4,350.00
261 ‐ GAS TAX FUND 03/16/22 1702 CENTRAL VALLEY SWEE FEB. AIR SWEEPING 4,350.00 20759         $461.60
305 ‐ COVID‐19 EMERGENCY FUND 03/16/22 5832 CINTAS CORPORATION 1/17/22 ULTRACLEAN 230.80 305 ‐ COVID‐19 EMERGENCY FUND 03/16/22 5832 CINTAS CORPORATION 2/14/22 ULTRACLEAN 230.80 20760         $672.00
101 ‐ GENERAL FUND 03/16/22 279 CITY OF PORTERVILLE FEB. ANIMAL SERVICE 135.00 553 ‐ SEWER 03/16/22 279 CITY OF PORTERVILLE JAN. LAB SERVICES 537.00 20761         $2,845.33
883 ‐ SIERRA VIEW ASSESSMENT 03/16/22 6090 CLEAN CUT LANDSCAPE SIERRA VIEW ESTATES 1,129.00 884 ‐ HERITAGE ASSESSMENT DIST 03/16/22 6090 CLEAN CUT LANDSCAPE HERITAGE PARK 159.50 887 ‐ SWEETBRIER TOWNHOUSES 03/16/22 6090 CLEAN CUT LANDSCAPE HERMOSA TOWN HOMES 475.00 887 ‐ SWEETBRIER TOWNHOUSES 03/16/22 6090 CLEAN CUT LANDSCAPE SAMOA TOWNHOMES 133.00 888 ‐ PARKSIDE 03/16/22 6090 CLEAN CUT LANDSCAPE PARKSIDE ESTATES 197.00 889 ‐ SIERRA VISTA ASSESSMENT 03/16/22 6090 CLEAN CUT LANDSCAPE SIERRA VISTA ESTATE 83.33 890 ‐ MAPLE VALLEY ASSESSMENT 03/16/22 6090 CLEAN CUT LANDSCAPE MAPLE VALLEY 159.50 891 ‐ PELOUS RANCH 03/16/22 6090 CLEAN CUT LANDSCAPE PELOUS RANCH 509.00 20762         $950.00
552 ‐ WATER 03/16/22 6634 CORRPRO COMPANIES, INSPECT SERVICE TAN 950.00 20763         $245.70
101 ‐ GENERAL FUND 03/16/22 102 CULLIGAN 185 N. GALE HILL 14.00 101 ‐ GENERAL FUND 03/16/22 102 CULLIGAN 150 N. MIRAGE 6.70 552 ‐ WATER 03/16/22 102 CULLIGAN 18869 AVE 240 139.50
552 ‐ WATER 03/16/22 102 CULLIGAN 18899 AVE 240 54.25
552 ‐ WATER 03/16/22 102 CULLIGAN 23965 RD 188 23.25
553 ‐ SEWER 03/16/22 102 CULLIGAN 23611 RD 196 8.00
20764         $894.41
552 ‐ WATER 03/16/22 388 DENNIS KELLER/JAMES WELL#14,TOC,NITRATE 894.41 20765         $326.00
101 ‐ GENERAL FUND 03/16/22 316 DEPT OF JUSTICE FEB. 2022 FINGERPRI 164.00 101 ‐ GENERAL FUND 03/16/22 316 DEPT OF JUSTICE FEB. 2022 SERVICES 162.00 20766         $817.56
101 ‐ GENERAL FUND 03/16/22 119 DOUG DELEO WELDING CUTOFF WHEEL 23.27 101 ‐ GENERAL FUND 03/16/22 119 DOUG DELEO WELDING CUTOFF WHEELS 9.54 101 ‐ GENERAL FUND 03/16/22 119 DOUG DELEO WELDING PARK REPAIRS BBQ & TABLE 736.27 552 ‐ WATER 03/16/22 119 DOUG DELEO WELDING WTP SS UNIONS&NIPPL 48.48 20767         $132.10
101 ‐ GENERAL FUND 03/16/22 6681 FRANCESCA QUINTANA HR RECRUITMENT COST 132.10 20768         $3,715.00
552 ‐ WATER 03/16/22 137 FRIANT WATER AUTHOR KFC OM&R COSTS 3,715.00 20769         $1,287.33
101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2650 23.26 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2652 46.51 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2656 46.51 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2662 61.50 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐188‐3200 4.46 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 562‐2512 138.66 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2650 23.26 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐188‐3200 4.46 101 ‐ GENERAL FUND 03/16/22 6010 FRONTIER COMMUNICAT 209‐042‐9309 1.99 552 ‐ WATER 03/16/22 6010 FRONTIER COMMUNICAT 209‐150‐2936 84.64 552 ‐ WATER 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2650 23.26 552 ‐ WATER 03/16/22 6010 FRONTIER COMMUNICAT 209‐188‐3200 4.46 552 ‐ WATER 03/16/22 6010 FRONTIER COMMUNICAT 562‐1552 96.54 552 ‐ WATER 03/16/22 6010 FRONTIER COMMUNICAT 562‐7131 134.43 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 209‐150‐3621 118.09 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2650 23.26 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2654 46.51 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 209‐151‐2655 46.51 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 209‐188‐3200 4.45 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 559‐562‐6317 82.07 553 ‐ SEWER 03/16/22 6010 FRONTIER COMMUNICAT 562‐7132 272.50 20770         $663.29
553 ‐ SEWER 03/16/22 1970 GIOTTO'S WWTP PARTS & LABOR 663.29 20771         $1,205.83
101 ‐ GENERAL FUND 03/16/22 148 GOMEZ AUTO & SMOG LIC#1226995 BATTERY 269.00 101 ‐ GENERAL FUND 03/16/22 148 GOMEZ AUTO & SMOG LIC#029950 BRAKE SH 392.43 552 ‐ WATER 03/16/22 148 GOMEZ AUTO & SMOG BACKHOE‐HYDRO CYLIN 544.40 20772         $614.90
101 ‐ GENERAL FUND 03/16/22 151 GRAINGER INC ACTUATOR ASSEMBLY 196.47 101 ‐ GENERAL FUND 03/16/22 151 GRAINGER INC ROUNDUP 418.43 20773         $325.00
101 ‐ GENERAL FUND 03/16/22 6346 JEFF PFEIFFER OLIVE BOWL SQUIRREL 325.00 20774         $219.81
552 ‐ WATER 03/16/22 201 KENS STAKES & SUPPL WHITE & BLUE PAINT 219.81 20775         $835.45
101 ‐ GENERAL FUND 03/16/22 5542 KRC SAFETY CO., INC BARRICADE PLASTIC P 417.72 552 ‐ WATER 03/16/22 5542 KRC SAFETY CO., INC BARRICADE PLASTIC P 417.73 20776         $158.88
101 ‐ GENERAL FUND 03/16/22 214 LEAGUE OF CALIF CIT MEMBERSHIP SSJVD 20 158.88 20777         $270.00
101 ‐ GENERAL FUND 03/16/22 1003 LINDSAY HIGH SCHOOL LHS GRADUATION BANN 270.00 20778         $1,291.15
101 ‐ GENERAL FUND 03/16/22 6550 MARIO SAGREDO ELECT REPLACED SOLENOIDS 856.15 553 ‐ SEWER 03/16/22 6550 MARIO SAGREDO ELECT FIXED WEST PUMP MOT 435.00 20779         $21,190.57
552 ‐ WATER 03/16/22 4618 PROVOST & PRITCHARD WATER RATES STUDY 933.50 553 ‐ SEWER 03/16/22 4618 PROVOST & PRITCHARD SEWER RATES STUDY 933.50 553 ‐ SEWER 03/16/22 4618 PROVOST & PRITCHARD WWTP CV‐SALTS NITRA 96.00 553 ‐ SEWER 03/16/22 4618 PROVOST & PRITCHARD WWTP PFAS/PFOS SAMP 1,556.07 600 ‐ CAPITAL IMPROVEMENT 03/16/22 4618 PROVOST & PRITCHARD HERMOSA ST REHAB 17,671.50 20780         $2,435.60
101 ‐ GENERAL FUND 03/16/22 399 QUAD KNOPF,INC. 100 FRESNO PARCEL M 214.50 101 ‐ GENERAL FUND 03/16/22 399 QUAD KNOPF,INC. GENERAL PLANNING 182.50 101 ‐ GENERAL FUND 03/16/22 399 QUAD KNOPF,INC. LINDSAY INN SITE RE 165.00 101 ‐ GENERAL FUND 03/16/22 399 QUAD KNOPF,INC. PALM TERRACE PARCEL 148.50 101 ‐ GENERAL FUND 03/16/22 399 QUAD KNOPF,INC. WASTE WATER TREATME 594.50 101 ‐ GENERAL FUND 03/16/22 399 QUAD KNOPF,INC. GENERAL ENGINEERING 44.00 553 ‐ SEWER 03/16/22 399 QUAD KNOPF,INC. GENERAL ENGINEERING 366.60 600 ‐ CAPITAL IMPROVEMENT 03/16/22 399 QUAD KNOPF,INC. LINDA VISTA LOOP 720.00 20781         $1,246.86
101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION OPERATING SUPPLIES 191.31 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION BRECKNELL DGTL SCAL 43.49 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION COPY PAPER 184.82 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION OFFICE SUPPLIES 126.66 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION OFFICE SUPPLIES 16.33 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION COFFE CUPS 23.70 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION PAPER LETTER 250 PK 37.61 101 ‐ GENERAL FUND 03/16/22 285 QUILL CORPORATION TRASH BAG,CLOROX WI 571.85 554 ‐ REFUSE 03/16/22 285 QUILL CORPORATION PAPER EXACTVB 250PK 51.09 20782         $763.89
552 ‐ WATER 03/16/22 3004 SEQUOIA EQUIPMENT C 183736A1‐198 SUPPOR 154.98 552 ‐ WATER 03/16/22 3004 SEQUOIA EQUIPMENT C 246151A1‐198 SUPPOR 168.96 552 ‐ WATER 03/16/22 3004 SEQUOIA EQUIPMENT C RESEAL DIPPER CYLIN 439.95 20783         $337.91
400 ‐ WELLNESS CENTER 03/16/22 6500 CHARTER COMMUNICATI MARCH WELLNESS INTE 337.91 20784         $50.00
305 ‐ COVID‐19 EMERGENCY FUND 03/16/22 6608 STAFF‐WORTHY FEB COVID19 ADMIN F 50.00 20785         $12,905.44
101 ‐ GENERAL FUND 03/16/22 144 THE GAS COMPANY 1637158900 185 GALE 627.34 101 ‐ GENERAL FUND 03/16/22 144 THE GAS COMPANY 0314159000 140 MIRA 367.07 101 ‐ GENERAL FUND 03/16/22 144 THE GAS COMPANY 033‐515‐9120‐5 15.68 101 ‐ GENERAL FUND 03/16/22 144 THE GAS COMPANY 1637156900 251 HONO 846.96 101 ‐ GENERAL FUND 03/16/22 144 THE GAS COMPANY 139 N. SWEETBRIAR B 15.68 400 ‐ WELLNESS CENTER 03/16/22 144 THE GAS COMPANY 092‐375‐2718‐0 1,956.21 400 ‐ WELLNESS CENTER 03/16/22 144 THE GAS COMPANY 092‐375‐2718‐0 707.59 400 ‐ WELLNESS CENTER 03/16/22 144 THE GAS COMPANY 0986282905 740 SEQU 8,368.91 20786         $995.00
779 ‐ 00‐HOME‐0487 03/16/22 4922 TRAVELERS INDEMNITY RITO E. 60827385763 995.00 20787         $1,116.00
779 ‐ 00‐HOME‐0487 03/16/22 4922 TRAVELERS INDEMNITY ANDREA L 6083101776 1,116.00 20788         $285.00
400 ‐ WELLNESS CENTER 03/16/22 1664 TU CO ENVIRONMENTAL 3/1 HAZ MAT CHEM CU 285.00 20789         $3,609.96
553 ‐ SEWER 03/16/22 6371 TULARE COUNTY SOLID FEB. SLUDGE FOR ADC 3,609.96 20790         $2,635.20
101 ‐ GENERAL FUND 03/16/22 5747 UNITED STAFFING 3/2 MAYRA & JULISSA 1,080.00 101 ‐ GENERAL FUND 03/16/22 5747 UNITED STAFFING 3/2 JONATHAN & MARC 518.40 101 ‐ GENERAL FUND 03/16/22 5747 UNITED STAFFING 3/2 JONATHAN & MARC 518.40 101 ‐ GENERAL FUND 03/16/22 5747 UNITED STAFFING 3/2 JONATHAN & MARC 518.40 20791         $4,423.07
552 ‐ WATER 03/16/22 2960 UNITED STATES BUREA FEB. 2022 WATER STM 4,423.07 20792         $3,756.58
552 ‐ WATER 03/16/22 2960 UNITED STATES BUREA JAN. 2022 WATER STM 3,756.58 20793         $714.22
553 ‐ SEWER 03/16/22 356 USA BLUEBOOK ZXT INSULATOR WADER 714.22 20794         $839.78
101 ‐ GENERAL FUND 03/16/22 1041 VERIZON WIRELESS 642065758‐00004 FEB 615.31 101 ‐ GENERAL FUND 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 29.52 101 ‐ GENERAL FUND 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 47.38 101 ‐ GENERAL FUND 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 29.52 101 ‐ GENERAL FUND 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 29.52 552 ‐ WATER 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 29.51 553 ‐ SEWER 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 29.51 554 ‐ REFUSE 03/16/22 1041 VERIZON WIRELESS 642065758‐00003 FEB 29.51 20795         $2,242.55
261 ‐ GAS TAX FUND 03/16/22 368 VOLLMER EXCAVATION, COLD MIX 1,087.74 261 ‐ GAS TAX FUND 03/16/22 368 VOLLMER EXCAVATION, TEN WHEELER COLD MI 1,154.81 20796         $110,000.00
306 ‐ COVID‐19 ARPA FUND 03/16/22 6732 RETAIL STRATEGIES, DOWNTOWN STRATEGIES 70,000.00 306 ‐ COVID‐19 ARPA FUND 03/16/22 6732 RETAIL STRATEGIES, SALES‐CONSULTING 40,000.00 20797         $65.00
101 ‐ GENERAL FUND 03/18/22 6441 ALMA MORALES ARBOR DEPOSIT REFUN 65.00 20798         $281.68
101 ‐ GENERAL FUND 03/18/22 3428 AT&T MOBILITY CM 287297286867 MAR 40.24 101 ‐ GENERAL FUND 03/18/22 3428 AT&T MOBILITY HR&F.D. 28729728686 80.48 101 ‐ GENERAL FUND 03/18/22 3428 AT&T MOBILITY PS 287297286867 MAR 80.48 101 ‐ GENERAL FUND 03/18/22 3428 AT&T MOBILITY CS 287297286867 MAR 40.24 400 ‐ WELLNESS CENTER 03/18/22 3428 AT&T MOBILITY WC 287297286867 MAR 40.24 20799         $174.24
101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT CONFIGURED FIREWALL 30.00 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT GIGABIT INTEL NETWO 13.56 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT CONFIGURED FIREWALL 30.00 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT GIGABIT INTEL NETWO 13.56 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT CONFIGURED FIREWALL 30.00 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT GIGABIT INTEL NETWO 13.56 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT CONFIGURED FIREWALL 30.00 101 ‐ GENERAL FUND 03/18/22 4135 BILL WALL'S DIRECT GIGABIT INTEL NETWO 13.56 20800         $1,690.31
101 ‐ GENERAL FUND 03/18/22 6351 CANON FINANCIAL SER 3/1/22‐3/31/22 422.57 101 ‐ GENERAL FUND 03/18/22 6351 CANON FINANCIAL SER 3/1/22‐3/31/22 422.58 101 ‐ GENERAL FUND 03/18/22 6351 CANON FINANCIAL SER 3/1/22‐3/31/22 422.58 101 ‐ GENERAL FUND 03/18/22 6351 CANON FINANCIAL SER 3/1/22‐3/31/22 422.58 20801         $100.00
101 ‐ GENERAL FUND 03/18/22 6745 CHRISTINA CHAPA ARBOR DEPOSIT REFUN 100.00 20802         $63.00
101 ‐ GENERAL FUND 03/18/22 2319 COMPUTER SYSTEMS PL 2/28/22 ANTIVIRUS 63.00 20803         $69.00
101 ‐ GENERAL FUND 03/18/22 102 CULLIGAN #53249 HR FEBRUARY 20.50 101 ‐ GENERAL FUND 03/18/22 102 CULLIGAN #53249 C.M. FEBRUAR 20.50 101 ‐ GENERAL FUND 03/18/22 102 CULLIGAN #53249 F.D. FEBRUAR 28.00 20804         $4,423.36
101 ‐ GENERAL FUND 03/18/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY CLERK 72.91 101 ‐ GENERAL FUND 03/18/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY COUNCIL           2,647.92 101 ‐ GENERAL FUND 03/18/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY MANAGER 165.03 101 ‐ GENERAL FUND 03/18/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY SERVICE 1,537.50 20805         $100.00
101 ‐ GENERAL FUND 03/18/22 6750 JOE ROBLES ARBOR DEPOSIT REFUN 100.00 20806         $69,782.79
101 ‐ GENERAL FUND 03/18/22 6100 KEENAN & ASSOCIATES MARCH COMPLETE CARE 428.00 101 ‐ GENERAL FUND 03/18/22 6100 KEENAN & ASSOCIATES MARCH PPO 250 ACTIV 57,609.72 101 ‐ GENERAL FUND 03/18/22 6100 KEENAN & ASSOCIATES MARCH PPO 500 ACTIV 8,989.90 101 ‐ GENERAL FUND 03/18/22 6100 KEENAN & ASSOCIATES MARCH PPO 250 RETIR 2,755.17 20807         $1,729.42
400 ‐ WELLNESS CENTER 03/18/22 6746 LENUSA INC WC‐TENT,CANOPY,BANN 1,729.42 20808         $2,801.75
101 ‐ GENERAL FUND 03/18/22 4067 LINCOLN NAT'L INSUR APRIL 2022 DENTAL P 2,801.75 20809         $152.67
552 ‐ WATER 03/18/22 6747 M. GREEN & COMPANY REFUND CLOSED UB AC 152.67 20810         $557.00
101 ‐ GENERAL FUND 03/18/22 6258 NATIONAL TRAINING C ANDREW M FIREARM/TA 557.00 20811         $195.75
101 ‐ GENERAL FUND 03/18/22 272 PITNEY BOWES INC. 1/1/22‐3/31/22 RENT 195.75 20812         $59.97
400 ‐ WELLNESS CENTER 03/18/22 6748 RACQUEL RODRIGUEZ REFUND CLOSED MBRSH 59.97 20813         $100.00
101 ‐ GENERAL FUND 03/18/22 6615 SHAUNDRE HERRERA ARBOR DEPOSIT REFUN 100.00 20814         $2,304.69
101 ‐ GENERAL FUND 03/18/22 4288 STATE CONTROLLERS O ANNU. ST REPORT 20/ 2,304.69 20815         $3,901.59
101 ‐ GENERAL FUND 03/18/22 6146 SUPERION, LLC 3/1/22‐3/31/22 975.40 552 ‐ WATER 03/18/22 6146 SUPERION, LLC 3/1/22‐3/31/22 975.39 553 ‐ SEWER 03/18/22 6146 SUPERION, LLC 3/1/22‐3/31/22 975.40 554 ‐ REFUSE 03/18/22 6146 SUPERION, LLC 3/1/22‐3/31/22 975.40 20816         $3,982.23
101 ‐ GENERAL FUND 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 101 ‐ GENERAL FUND 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 101 ‐ GENERAL FUND 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 101 ‐ GENERAL FUND 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 400 ‐ WELLNESS CENTER 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 552 ‐ WATER 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 553 ‐ SEWER 03/18/22 5755 TELEPACIFIC COMMUNI 3/9/22‐4/8/22 568.89 20817         $69.96
101 ‐ GENERAL FUND 03/18/22 6413 TRANS UNION LLC 2/25/22 BASIC SERVI 69.96 20818         $3,500.00
306 ‐ COVID‐19 ARPA FUND 03/18/22 6749 HOPPER COMPANY HONOLULU FIRE DAMAG 3,500.00 20819         $460.43
101 ‐ GENERAL FUND 03/25/22 1286 FRANCHISE TAX BOARD DED:SUI FTB ‐ PIT 460.43 20820         $367.52
101 ‐ GENERAL FUND 03/25/22 3977 AFLAC DED:015 AFLAC 367.52 20821         $288.86
101 ‐ GENERAL FUND 03/25/22 4660 CITY OF LINDSAY DED:052 WELLNESS 21.69 101 ‐ GENERAL FUND 03/25/22 4660 CITY OF LINDSAY DED:CDBG CDBG PMT 267.17 20822         $681.00
101 ‐ GENERAL FUND 03/25/22 4660 CITY OF LINDSAY DED:L203 CDBG LOAN 681.00 20823         $62.00
101 ‐ GENERAL FUND 03/25/22 6675 EDD DED:EDD EDD ORDER 62.00 20824         $106.60
101 ‐ GENERAL FUND 03/25/22 3192 SEIU LOCAL 521 DED:DUES UNION DUES 106.60 20825         $8,398.33
101 ‐ GENERAL FUND 03/25/22 6452 GREAT‐WEST TRUST DED:0500 DEF COMP 3,698.04 101 ‐ GENERAL FUND 03/25/22 6452 GREAT‐WEST TRUST DED:ROTH ROTH 299.18 101 ‐ GENERAL FUND 03/25/22 6452 GREAT‐WEST TRUST DED:151 DEFERCOMP 3,187.29 101 ‐ GENERAL FUND 03/25/22 6452 GREAT‐WEST TRUST DED:0555 DC LOANPAY 1,213.82 20826         $41.58
101 ‐ GENERAL FUND 03/25/22 2325 LINDSAY PUBLIC SAFE DED:LPOA LPOA DUES 41.58 20827         $94.59
101 ‐ GENERAL FUND 03/25/22 6246 MCDERMONT VENTURE I DED:051 MCDERMONT 94.59 20828         $354.37
101 ‐ GENERAL FUND 03/25/22 1955 TEAMSTERS LOCAL 856 DED:0508 TEAMSTERS 354.37 20829         $247.00
101 ‐ GENERAL FUND 03/30/22 6504 ADVENTIST HEALTH TO FEB. TOXICOLOGY 247.00 20830         $22.16
101 ‐ GENERAL FUND 03/30/22 6362 AMERICAN BUSINESS M C.M. TONER #13987 7.16 101 ‐ GENERAL FUND 03/30/22 6362 AMERICAN BUSINESS M FINANCE‐TONER #1398 15.00 20831         $15.04
552 ‐ WATER 03/30/22 4836 ANNA DE LA TORRE REFUND CLOSED UB AC 15.04 20832         $24.76
101 ‐ GENERAL FUND 03/30/22 5457 AUTO ZONE COMMERCIA TURTLE WAX CAR WASH 16.51 101 ‐ GENERAL FUND 03/30/22 5457 AUTO ZONE COMMERCIA TURTLE WAX CAR WASH 8.25 20833         $334.70
305 ‐ COVID‐19 EMERGENCY FUND 03/30/22 5832 CINTAS CORPORATION 1/12 P.S DISNFCT/CL 53.23 305 ‐ COVID‐19 EMERGENCY FUND 03/30/22 5832 CINTAS CORPORATION 1/26 P.S DISNFCT/CL 114.12 305 ‐ COVID‐19 EMERGENCY FUND 03/30/22 5832 CINTAS CORPORATION 2/23 P.S DISNFCT/CL 114.12 305 ‐ COVID‐19 EMERGENCY FUND 03/30/22 5832 CINTAS CORPORATION 2/9 P.S. DISNFCT/CL 53.23 20834         $3,797.41
101 ‐ GENERAL FUND 03/30/22 6672 COLBY'S TIRE,TOWING LIC#1226638 TIRES 2,711.22 101 ‐ GENERAL FUND 03/30/22 6672 COLBY'S TIRE,TOWING LIC#1366706 SHOCKS 319.46 101 ‐ GENERAL FUND 03/30/22 6672 COLBY'S TIRE,TOWING LIC1366706 PADS&ROT 766.73 20835         $86,295.00
101 ‐ GENERAL FUND 03/30/22 2970 COOK'S COMMUNICATIO KENWOOD MOBILE RADI 39,319.50 101 ‐ GENERAL FUND 03/30/22 2970 COOK'S COMMUNICATIO KENWOOD MOBILE RADI 46,975.50 20836         $35.00
101 ‐ GENERAL FUND 03/30/22 316 DEPT OF JUSTICE FEB. BLOOD ALCOHOL 35.00 20837         $1,461.73
781 ‐ CAL HOME RLF 03/30/22 2540 DEPT.OF HOUSING & C 3/15 CALHOME TO HCD 1,461.73 20838         $2,243.76
700 ‐ CDBG REVOLVING LN FUND 03/30/22 2540 DEPT.OF HOUSING & C 3/15/22 CDBG TO HCD 2,243.76 20839         $7,003.01
720 ‐ HOME REVOLVING LN FUND 03/30/22 2540 DEPT.OF HOUSING & C 3/15/22 HOME TO HCD 7,003.01 20840         $691.43
101 ‐ GENERAL FUND 03/30/22 5596 DIVISON OF THE STAT CASP QTR 2021‐2 159.94 101 ‐ GENERAL FUND 03/30/22 5596 DIVISON OF THE STAT CASP QTR 2021‐3 277.33 101 ‐ GENERAL FUND 03/30/22 5596 DIVISON OF THE STAT CASP QTR 2021‐4 254.16 20841         $650.96
101 ‐ GENERAL FUND 03/30/22 119 DOUG DELEO WELDING FIRE TRUCK PARTITIO 650.96 20842         $750.00
101 ‐ GENERAL FUND 03/30/22 6691 DOWLING INVESTIGATI J. GARCIA BACKGROUN 750.00 20843         $72.96
101 ‐ GENERAL FUND 03/30/22 6666 EDNA HUBBARD PUBLIC WORKS CONFER 72.96 20844         $54.16
101 ‐ GENERAL FUND 03/30/22 1450 FRESNO OXYGEN & WEL D,E,SML,MED CYLINDE 54.16 20845         $472.51
101 ‐ GENERAL FUND 03/30/22 148 GOMEZ AUTO & SMOG LIC#1366704 LIGHTBU 184.17 101 ‐ GENERAL FUND 03/30/22 148 GOMEZ AUTO & SMOG LIC1366864 DOOR HAN 288.34 20846         $785.42
101 ‐ GENERAL FUND 03/30/22 5647 GRISWOLD,LASSALLE,C MATTER:CBD V USBR 422.50 101 ‐ GENERAL FUND 03/30/22 5647 GRISWOLD,LASSALLE,C MATTER:NCRA V USDI 362.92 20847         $806.00
101 ‐ GENERAL FUND 03/30/22 4076 LIEBERT CASSIDY WHI MATTER:LI012‐00001 806.00 20848         $500.00
101 ‐ GENERAL FUND 03/30/22 6225 LIFTOFF LLC OFFICE 365 PLAN G3 500.00 20849         $900.00
101 ‐ GENERAL FUND 03/30/22 5964 MARY VALENTI, PH.D. PRE‐EMPLOYMENT EVAL 450.00 101 ‐ GENERAL FUND 03/30/22 5964 MARY VALENTI, PH.D. PRE‐EMPLOYMENT EVAL 450.00 20850         $3,972.57
101 ‐ GENERAL FUND 03/30/22 895 MERLE STONE CHEVROL LIC1366705 POWER ST 3,972.57 20851         $31,663.25
101 ‐ GENERAL FUND 03/30/22 249 MONARCH FORD INC. POLICE VEHICLE         31,663.25 20852         $480.00
101 ‐ GENERAL FUND 03/30/22 6437 MORINDA MEDICAL GRO FEB. 2022 CLAIMS 480.00 20853         $4,256.61
101 ‐ GENERAL FUND 03/30/22 6498 PACWEST DIRECT FINANCIAL ASST. APP 1,106.80 101 ‐ GENERAL FUND 03/30/22 6498 PACWEST DIRECT FINANCIAL ASST. FLY 1,494.08 552 ‐ WATER 03/30/22 6498 PACWEST DIRECT 3/7/22 UB LASER PRI 827.86 553 ‐ SEWER 03/30/22 6498 PACWEST DIRECT 3/7/22 UB LASER PRI 827.87 20854         $1,608.68
101 ‐ GENERAL FUND 03/30/22 2654 PORTERVILLE CHRYSLE LIC1226638 NOX SENS 1,608.68 20855         $752.82
101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION BINDER 10.65 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION 2" BINDER 9.06 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION BATTERIES,FILE FOLD 143.81 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION BINDERS,TAB,WRL MOU 330.44 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION ENVELOPES & DISC CD 75.00 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION LOGITECH SPEAKER 31.64 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION PLUGABLE HDMI TO VG 31.49 101 ‐ GENERAL FUND 03/30/22 285 QUILL CORPORATION PRIVACY FILTER LCD 120.73 20856         $742.00
779 ‐ 00‐HOME‐0487 03/30/22 3634 STATE FARM A. ANDRADE HOME INS 742.00 20857         $11,364.61
552 ‐ WATER 03/30/22 2338 STATE WATER RESOURC DRINKING WATER ARRE         11,364.61 20858         $335.20
101 ‐ GENERAL FUND 03/30/22 6703 STERICYCLE INC 1/31 RECYCLING SERV               168.17 101 ‐ GENERAL FUND 03/30/22 6703 STERICYCLE INC 2/28 RECYCLING SERV 167.03 20859         $3,901.59
101 ‐ GENERAL FUND 03/30/22 6146 SUPERION, LLC 2/1/22‐2/28/22               975.39 552 ‐ WATER 03/30/22 6146 SUPERION, LLC 2/1/22‐2/28/22 975.40 553 ‐ SEWER 03/30/22 6146 SUPERION, LLC 2/1/22‐2/28/22 975.40 554 ‐ REFUSE 03/30/22 6146 SUPERION, LLC 2/1/22‐2/28/22 975.40 20860         $13,105.54
101 ‐ GENERAL FUND 03/30/22 518 TCAG MEASURE R JAN. 2022 13,105.54 20861         $258.70
101 ‐ GENERAL FUND 03/30/22 5792 THOMSON REUTERS ‐ W FEB. ONLINE/SOFTWAR               258.70 20862         $162.60
101 ‐ GENERAL FUND 03/30/22 6551 TIME WARNER CABLE 106076601021422 FEB 76.77 101 ‐ GENERAL FUND 03/30/22 6551 TIME WARNER CABLE 106076601031422 MAR 85.83 20863         $41,656.00
101 ‐ GENERAL FUND 03/30/22 3511 TULARE COUNTY SHERI JAN‐MARCH 22 DISPAT 20,828.00 101 ‐ GENERAL FUND 03/30/22 3511 TULARE COUNTY SHERI OCT‐DEC 21 DISPATCH 20,828.00 20864         $2,268.00
101 ‐ GENERAL FUND 03/30/22 5747 UNITED STAFFING 3/6/22 MAYRA & JULI 1,404.00 101 ‐ GENERAL FUND 03/30/22 5747 UNITED STAFFING 3/6/22 JONATHAN FLO 288.00 101 ‐ GENERAL FUND 03/30/22 5747 UNITED STAFFING 3/6/22 JONATHAN FLO 288.00 101 ‐ GENERAL FUND 03/30/22 5747 UNITED STAFFING 3/6/22 JONATHAN FLO               288.00 20865         $104.38
101 ‐ GENERAL FUND 03/30/22 4240 VALLEY UNIFORM CENT M. CARRASCO UNIFORM 104.38 20866         $40.81
101 ‐ GENERAL FUND 03/30/22 1041 VERIZON WIRELESS 642065758‐00001 FEB 40.81 20867         $102.70
101 ‐ GENERAL FUND 04/06/22 2873 ADVANTAGE ANSWERING 3/1/2022‐3/31/2022 102.70 20868         $1,350.29
101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES 2'UNION (FIP) SCH40 45.38 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES FALCON ROTOR SPK 478.86 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES POPUP SPRAYHEAD‐PRD 26.92 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES PVC PIPES, COUPLING 464.25 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES PVC PIPES,VALVES,TA                 77.46 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES RICHDEL REP DIAPH,V 52.53 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES 1' COUPLING VALVE 72.56 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES 10' BOX COVER & LID 20.15 101 ‐ GENERAL FUND 04/06/22 007 AG IRRIGATION SALES 4' ROTOR SPK RAINBI 57.31 552 ‐ WATER 04/06/22 007 AG IRRIGATION SALES 2'COUPLING, 2'NIP T 17.36 552 ‐ WATER 04/06/22 007 AG IRRIGATION SALES 2'TEE,2'COUPLING,GL 37.51 20869         $953.80
101 ‐ GENERAL FUND 04/06/22 6600 AMERICAN HERITAGE L MARCH ACCIDENT PLAN 953.80 20870         $3,525.88
101 ‐ GENERAL FUND 04/06/22 3898 AMERICAN INCORPORAT REPLACED GAS VALVE 2,186.88 400 ‐ WELLNESS CENTER 04/06/22 3898 AMERICAN INCORPORAT W.C. QTRLY MAINTENA 1,339.00 20871         $60.00
101 ‐ GENERAL FUND 04/06/22 4135 BILL WALL'S DIRECT 4/1/22 UPGRADE SERV 20.00 101 ‐ GENERAL FUND 04/06/22 4135 BILL WALL'S DIRECT 4/1/22 UPGRADE SERV 20.00 101 ‐ GENERAL FUND 04/06/22 4135 BILL WALL'S DIRECT 4/1/22 UPGRADE SERV 20.00 20872         $2,250.00
101 ‐ GENERAL FUND 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.43 101 ‐ GENERAL FUND 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.43 101 ‐ GENERAL FUND 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.43 101 ‐ GENERAL FUND 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.43 552 ‐ WATER 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.43 553 ‐ SEWER 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.43 554 ‐ REFUSE 04/06/22 6689 BUILDING MAINTENANC MARCH 22 MTHLY CLEA 321.42 20873         $87.00
400 ‐ WELLNESS CENTER 04/06/22 5013 BUZZ KILL PEST CONT W.C. MTHLY SERVICES 87.00 20874         $94,042.00
101 ‐ GENERAL FUND 04/06/22 075 CSJVRMA WORKER'S COMP PROGR         57,101.00 101 ‐ GENERAL FUND 04/06/22 075 CSJVRMA WORKER'S COMP PROGR (983.00) 101 ‐ GENERAL FUND 04/06/22 075 CSJVRMA LIABILITY PROGRAM (238.00) 101 ‐ GENERAL FUND 04/06/22 075 CSJVRMA LIABILITY PROGRAM 8,540.50 101 ‐ GENERAL FUND 04/06/22 075 CSJVRMA LIABILITY PROGRAM 3,000.00 101 ‐ GENERAL FUND 04/06/22 075 CSJVRMA LIABILITY PROGRAM 1,000.00 400 ‐ WELLNESS CENTER 04/06/22 075 CSJVRMA LIABILITY PROGRAM 8,540.50 552 ‐ WATER 04/06/22 075 CSJVRMA LIABILITY PROGRAM 8,540.50 553 ‐ SEWER 04/06/22 075 CSJVRMA LIABILITY PROGRAM 8,540.50 20876         $1,059.10
101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.33 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.13 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.57 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.33 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.13 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.57 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.33 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.13 101 ‐ GENERAL FUND 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.57 552 ‐ WATER 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 552 ‐ WATER 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.33 552 ‐ WATER 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.13 552 ‐ WATER 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.57 553 ‐ SEWER 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 553 ‐ SEWER 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.33 553 ‐ SEWER 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.13 553 ‐ SEWER 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.57 554 ‐ REFUSE 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 554 ‐ REFUSE 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.32 554 ‐ REFUSE 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.12 554 ‐ REFUSE 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.56 556 ‐ VITA‐PAKT 04/06/22 5832 CINTAS CORPORATION 3/16/22 UNIFORMS 30.28 556 ‐ VITA‐PAKT 04/06/22 5832 CINTAS CORPORATION 3/2/22 UNIFORMS 53.32 556 ‐ VITA‐PAKT 04/06/22 5832 CINTAS CORPORATION 3/23/22 UNIFORMS 31.11 556 ‐ VITA‐PAKT 04/06/22 5832 CINTAS CORPORATION 3/9/22 UNIFORMS 36.56 20877         $860.00
400 ‐ WELLNESS CENTER 04/06/22 6090 CLEAN CUT LANDSCAPE FEB. W.C. LANDSCAPI 860.00 20878         $63.00
101 ‐ GENERAL FUND 04/06/22 2319 COMPUTER SYSTEMS PL 3/31/22 ANTIVIRUS 63.00 20879         $24.25
400 ‐ WELLNESS CENTER 04/06/22 102 CULLIGAN FEB. 860 N. SEQUOIA 24.25 20880         $850.00
552 ‐ WATER 04/06/22 6118 CVIN LLC D.B.A. VAS 4/1/22‐4/30/22 283.34 553 ‐ SEWER 04/06/22 6118 CVIN LLC D.B.A. VAS 4/1/22‐4/30/22 283.33 554 ‐ REFUSE 04/06/22 6118 CVIN LLC D.B.A. VAS 4/1/22‐4/30/22 283.33 20881         $30.00
552 ‐ WATER 04/06/22 6754 DE LA TORRE, IRIS M REFUND CLOSED UB AC 30.00 20882         $262.68
552 ‐ WATER 04/06/22 6761 DENNIS KELLER CIVIL CCR,TOC,WATER TESTI               262.68 20883         $838.14
781 ‐ CAL HOME RLF 04/06/22 2540 DEPT.OF HOUSING & C 3/31 CALHOME TO HCD 838.14 20884         $1,399.51
700 ‐ CDBG REVOLVING LN FUND 04/06/22 2540 DEPT.OF HOUSING & C 3/31/22 CDBG TO HCD 1,399.51 20885         $3,543.20
720 ‐ HOME REVOLVING LN FUND 04/06/22 2540 DEPT.OF HOUSING & C 3/31/22 HOME TO HCD 3,543.20 20886         $46.25
400 ‐ WELLNESS CENTER 04/06/22 3733 DIRECTV 059208625X220309‐MA 46.25 20887         $3,490.01
553 ‐ SEWER 04/06/22 5978 DOMINO SOLAR LTD JB‐9325693‐00 FEB. 3,490.01 20888         $3,721.68
101 ‐ GENERAL FUND 04/06/22 119 DOUG DELEO WELDING FENCE PANELS & POST 3,528.19 552 ‐ WATER 04/06/22 119 DOUG DELEO WELDING WTP‐OPERATING SUPPL 17.97 552 ‐ WATER 04/06/22 119 DOUG DELEO WELDING WTP‐VALVE & SS NIPP 43.39 553 ‐ SEWER 04/06/22 119 DOUG DELEO WELDING WW BEARINGS & NUTS 132.13 20889         $55.05
101 ‐ GENERAL FUND 04/06/22 129 FEDEX 3/4/22 OVERNIGHT MA 55.05 20890         $4,486.06
552 ‐ WATER 04/06/22 137 FRIANT WATER AUTHOR SLDMWA WY21ADJ&WY22 4,486.06 20891         $90.49
553 ‐ SEWER 04/06/22 6010 FRONTIER COMMUNICAT 559‐562‐6317 90.49 20892         $836.86
101 ‐ GENERAL FUND 04/06/22 151 GRAINGER INC ROUNDUP 836.86 20893         $6,425.41
101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER: CBD V USBR 142.50 101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER: CITY CLERK 426.67 101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER: CITY COUNCI           2,682.08 101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER: CITY SERVIC 717.50 101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER: NCRA V USDI                 41.66 101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER: POLICE DEPA 740.83 101 ‐ GENERAL FUND 04/06/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY MANAGER 1,674.17 20894         $75.00
101 ‐ GENERAL FUND 04/06/22 6762 JOSE LUNA ARBOR DEPOSIT REFUN 75.00 20895         $61,398.71
101 ‐ GENERAL FUND 04/06/22 6100 KEENAN & ASSOCIATES APRIL COMPETE CARE 428.00 101 ‐ GENERAL FUND 04/06/22 6100 KEENAN & ASSOCIATES APRIL PPO 250 ACTIV 49,225.64 101 ‐ GENERAL FUND 04/06/22 6100 KEENAN & ASSOCIATES APRIL PPO 500 ACTIV 8,989.90 101 ‐ GENERAL FUND 04/06/22 6100 KEENAN & ASSOCIATES APRIL PPO 250 RETIR 2,755.17 20896         $934.43
400 ‐ WELLNESS CENTER 04/06/22 5788 LINCOLN AQUATICS LIQUID CHLORINE 934.43 20897         $1,115.03
101 ‐ GENERAL FUND 04/06/22 4067 LINCOLN NAT'L INSUR APRIL 2022 LIFE PLA 1,115.03 20898         $1,678.15
101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. POLICE DEPARTM 49.19 101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. CITY SERVICES 34.78 101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. BUILDING 216.16 101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. STREETS 117.40 101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. GRAFFITI 24.45 101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. LANDSCAPING 156.25 101 ‐ GENERAL FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. PARKS 774.63 261 ‐ GAS TAX FUND 04/06/22 1422 LINDSAY TRUE VALUE FEB. SIGNS 52.11 552 ‐ WATER 04/06/22 1422 LINDSAY TRUE VALUE FEB. WATER 205.48 553 ‐ SEWER 04/06/22 1422 LINDSAY TRUE VALUE FEB. WWTP 47.70 20899         $950.00
101 ‐ GENERAL FUND 04/06/22 6756 LISA J WILLIAMS PRE‐EMPLOY‐BACKGROU 950.00 20900         $395.58
261 ‐ GAS TAX FUND 04/06/22 6550 MARIO SAGREDO ELECT REMOVED BASE RING P 395.58 20901         $433.32
553 ‐ SEWER 04/06/22 6760 MARY SEGURA SEWER REFUND FY 21/ 234.54 554 ‐ REFUSE 04/06/22 6760 MARY SEGURA TRASH REFUND FY 21/ 198.78 20902         $442.13
101 ‐ GENERAL FUND 04/06/22 5625 NGLIC‐SUPERIOR VISI APRIL VISION PLAN 442.13 20903         $13.95
101 ‐ GENERAL FUND 04/06/22 1565 OACYS.COM INC DOMAIN PARKING & DN 13.95 20904         $866.64
553 ‐ SEWER 04/06/22 6759 PEREZCHICA STEVEN SEWER REFUND FY21/2 469.08 554 ‐ REFUSE 04/06/22 6759 PEREZCHICA STEVEN TRASH REFUND FY21/2               397.56 20905         $273.45
101 ‐ GENERAL FUND 04/06/22 2788 PTM DOCUMENT SYSTEM W2 & 1099 FORMS               273.45 20906         $1,204.00
101 ‐ GENERAL FUND 04/06/22 285 QUILL CORPORATION PENS 19.89 101 ‐ GENERAL FUND 04/06/22 285 QUILL CORPORATION 13GAL TRASH BAGS 19.75 101 ‐ GENERAL FUND 04/06/22 285 QUILL CORPORATION 32GB USB DRIVE 15.77 101 ‐ GENERAL FUND 04/06/22 285 QUILL CORPORATION CANON HY MAG TONER 99.82 101 ‐ GENERAL FUND 04/06/22 285 QUILL CORPORATION 1.3MIL LINERS 569.25 400 ‐ WELLNESS CENTER 04/06/22 285 QUILL CORPORATION PAPER TOWELS,CLOROX 422.98 400 ‐ WELLNESS CENTER 04/06/22 285 QUILL CORPORATION RICE COOKER 56.54 20907         $100.00
101 ‐ GENERAL FUND 04/06/22 6755 RASHEL VELASQUEZ ARBOR DEPOSIT REFUN 100.00 20908         $234.54
553 ‐ SEWER 04/06/22 6763 RIOS RICHARD C & CY SEWER REFUND FY21/2 234.54 20909         $3,615.00
101 ‐ GENERAL FUND 04/06/22 3622 RLH FIRE PROTECTION REP. FAULT FIRE ALA 3,450.00 400 ‐ WELLNESS CENTER 04/06/22 3622 RLH FIRE PROTECTION 1ST QTR FIRE INSPEC 165.00 20910         $866.64
553 ‐ SEWER 04/06/22 6753 ROARK DONALD H SEWER REFUND FY 21/ 469.08 554 ‐ REFUSE 04/06/22 6753 ROARK DONALD H TRASH REFUND FY 21/ 397.56 20911         $866.64
553 ‐ SEWER 04/06/22 6752 ROARK ORCHARDS INC SEWER REFUND FY 21/               469.08 554 ‐ REFUSE 04/06/22 6752 ROARK ORCHARDS INC TRASH REFUND FY 21/ 397.56 20912         $6,285.20
552 ‐ WATER 04/06/22 4555 THATCHER COMPANY IN 2022250102765 CHLOR 7,916.45 552 ‐ WATER 04/06/22 4555 THATCHER COMPANY IN WTP CYLINDER DEPOSI (1,631.25) 20913         $183.88
101 ‐ GENERAL FUND 04/06/22 5624 SIERRA SANITATION, 3/22/22‐4/19/22 OLI 183.88 20914         $10,333.86
101 ‐ GENERAL FUND 04/06/22 310 SOUTHERN CA. EDISON 268 SWEETBRIER/FARM 18.31 101 ‐ GENERAL FUND 04/06/22 310 SOUTHERN CA. EDISON 269 N. SWEETBRIER A 55.37 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 108 HERMOSA ST PED. 74.91 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 113 W. HICKORY 36.96 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 135 W. HONOLULU LS3 62.36 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 150 E. HONOLULU LS3 72.26 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 151 W SAMOA ST LS3D 49.50 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 151 W. HONOLULU LS3 58.77 261 ‐ GAS TAX FUND 04/06/22 310 SOUTHERN CA. EDISON 157 N. MIRAGE AVE L 35.27 400 ‐ WELLNESS CENTER 04/06/22 310 SOUTHERN CA. EDISON 740 SEQUOIA 5,122.87 553 ‐ SEWER 04/06/22 310 SOUTHERN CA. EDISON WWTP 23611 RD 196 4,730.48 891 ‐ PELOUS RANCH 04/06/22 310 SOUTHERN CA. EDISON 1250 N. PARKSIDE IR 16.80 20915         $8,882.50
552 ‐ WATER 04/06/22 1921 TELSTAR INSTRUMENTS WTP‐INSTAL CELL RAD           1,290.00 600 ‐ CAPITAL IMPROVEMENT 04/06/22 1921 TELSTAR INSTRUMENTS WASTEWATER INFLUENT 7,592.50 20916         $520.07
101 ‐ GENERAL FUND 04/06/22 6758 THE DIESEL DOCTOR LIC1464683‐OIL CHAN 520.07 20917         $1,374.64
400 ‐ WELLNESS CENTER 04/06/22 3396 TK ELEVATOR CORPORA W.C. APRIL MAINTENA               343.66 400 ‐ WELLNESS CENTER 04/06/22 3396 TK ELEVATOR CORPORA W.C. FEB. MAINTENAN 343.66 400 ‐ WELLNESS CENTER 04/06/22 3396 TK ELEVATOR CORPORA W.C. JAN. MAINTENAN 343.66 400 ‐ WELLNESS CENTER 04/06/22 3396 TK ELEVATOR CORPORA W.C. MARCH MAINTENA 343.66 20918         $596.34
554 ‐ REFUSE 04/06/22 336 TULARE COUNTY TAX C TRASH PYMT FY21/22 596.34 20919         $1,321.44
553 ‐ SEWER 04/06/22 3814 TURNUPSEED ELECTRIC WWTP‐EURODRIVE 1,321.44 20921         $8,492.53
101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S COUNCIL MEETING MEALS 42.06 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S COUNCIL MEETING MEALS 69.22 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.28 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S WALMART‐TABLECLOTH 15.73 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ZOOM 13.50 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ZOOM 15.89 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S MARSHALLS‐PANEL ACC 30.57 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S COFFEE ‐JOB FAIR 58.07 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S TARGET‐PANEL SUPPLI 164.72 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S WALMART‐TABLACLOTHS 64.61 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S STAFF MEETING ‐ MEALS 77.69 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 14.99 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 50.97 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S APA‐PLANNING CONFER 785.00 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S APA‐PLANNING CONFER 884.00 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S FIREHOSEDIRECT‐BOOS 418.97 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S SAVE MART‐DETERGENT 18.48 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S USA VACUUM‐POWER BR 47.70 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S CASCADE FIRE‐WILDLA 379.32 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S 1800NAMETAPE‐NAME T 38.00 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐FIRE PUMP 190.30 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐PULASKIS AXE 157.49 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ROGUE HOE‐WILDLAND 207.40 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S REVIVAL ANIMAL‐SCAN 453.98 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S SAVE MART‐K9 SUPPLIES 27.26 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐COFFEE POT 16.93 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S FLOWER MILL‐ APPRECIATION 138.64 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 14.99 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 20.99 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 33.99 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 9.99 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S RED HELMET TRAINING 300.00 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐HDMI CABLE 10.61 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S ADOBE 78.50 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S EMPLOYEE TRAINING ‐MEALS 17.20 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S EMPLOYEE TRAINING ‐MEALS 17.19 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 101 ‐ GENERAL FUND 04/06/22 6326 CORPORATE PAYMENT S SWINGSETMALL‐SWINGS 298.80 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐POE SWITCH 43.49 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐SUPPLIES 50.73 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S AMAZON‐SUPPLIES 69.84 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S DOLLAR TREE‐MARCH S 20.49 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.28 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S CA DIR DOSH‐REPAIRS 225.00 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S CA DIR DOSH‐REPAIRS 5.18 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S DRIP‐ADVERTISING 19.00 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S ADOBE 14.99 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S 4IMPRINT‐JOB FAIR 524.77 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S 4IMPRINT‐JOB FAIR 556.75 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S 4IMPRINT‐JOB FAIR 842.42 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S COSTCO‐W.C. CONCESS 462.75 400 ‐ WELLNESS CENTER 04/06/22 6326 CORPORATE PAYMENT S SAVE MART‐W.C. CONC 62.86 552 ‐ WATER 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 552 ‐ WATER 04/06/22 6326 CORPORATE PAYMENT S EMPLOYEE TRAINING ‐MEALS 17.20 553 ‐ SEWER 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.27 553 ‐ SEWER 04/06/22 6326 CORPORATE PAYMENT S EMPLOYEE TRAINING ‐MEALS 17.20 554 ‐ REFUSE 04/06/22 6326 CORPORATE PAYMENT S PAYPAL‐COL DESIGN F 27.28 554 ‐ REFUSE 04/06/22 6326 CORPORATE PAYMENT S EMPLOYEE TRAINING ‐MEALS 76.11 20922         $4,201.20
101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/13 MAYRA & JULISS 1,296.00 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/20 MAYRA & JULISS 1,177.20 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/13/22 JONATHAN F. 288.00 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/20/22 JONATHAN F. 288.00 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/13/22 JONATHAN F. 288.00 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/20/22 JONATHAN F. 288.00 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/13/22 JONATHAN F. 288.00 101 ‐ GENERAL FUND 04/06/22 5747 UNITED STAFFING 3/20/22 JONATHAN F. 288.00 20923         $2,299.00
101 ‐ GENERAL FUND 04/06/22 624 US BANK TRUST ADMIN FEES 2,299.00 20924         $1,248.18
261 ‐ GAS TAX FUND 04/06/22 368 VOLLMER EXCAVATION, LOAD OF COLD MIX 1,248.18 20925         $32.48
101 ‐ GENERAL FUND 04/06/22 6757 VYNYL ETCH CREATION CERAMIC MUG W/LOGO 32.48 20926         $17,617.50
400 ‐ WELLNESS CENTER 04/06/22 6765 WEST COAST WELLNESS BIKES,POWERMILL,STE 17,617.50 20927         $8,600.00
101 ‐ GENERAL FUND 04/06/22 2790 WILLDAN INC. FEB. BLDG INSPECTOR 2,720.00 101 ‐ GENERAL FUND 04/06/22 2790 WILLDAN INC. FEB. CODE ENFORMENT 5,880.00 20928         $851.61
261 ‐ GAS TAX FUND 04/06/22 382 ZUMAR INDUSTRIES IN 12 STOP SIGNS 851.61 20929         $116.95
552 ‐ WATER 04/08/22 5457 AUTO ZONE COMMERCIA MOTOR OIL 34.14 553 ‐ SEWER 04/08/22 5457 AUTO ZONE COMMERCIA FLEX TAPE & GLUE 32.49 553 ‐ SEWER 04/08/22 5457 AUTO ZONE COMMERCIA HOSE CLAMP 4.45 553 ‐ SEWER 04/08/22 5457 AUTO ZONE COMMERCIA RATCHET SMARTSTRAPS 24.02 553 ‐ SEWER 04/08/22 5457 AUTO ZONE COMMERCIA INT/EXT SNAP RING 21.85 20930         $2,845.50
552 ‐ WATER 04/08/22 051 BSK MONTHLY ALK/TOC‐EDT 2,845.50 20931         $262.00
101 ‐ GENERAL FUND 04/08/22 5013 BUZZ KILL PEST CONT 150 N. MIRAGE #CL15 133.00 101 ‐ GENERAL FUND 04/08/22 5013 BUZZ KILL PEST CONT 157 N MIRAGE #CL157 33.00 886 ‐ SAMOA 04/08/22 5013 BUZZ KILL PEST CONT SAMOA #CLSAMOA 43.00 887 ‐ SWEETBRIER TOWNHOUSES 04/08/22 5013 BUZZ KILL PEST CONT HERMOSA TOWN HOMES 53.00 20932         $217.88
101 ‐ GENERAL FUND 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.13 101 ‐ GENERAL FUND 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.13 101 ‐ GENERAL FUND 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.13 552 ‐ WATER 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.13 553 ‐ SEWER 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.12 554 ‐ REFUSE 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.12 556 ‐ VITA‐PAKT 04/08/22 5832 CINTAS CORPORATION 3/30/22 UNIFORMS 31.12 20933         $97.00
101 ‐ GENERAL FUND 04/08/22 102 CULLIGAN #53249 HR MARCH 34.50 101 ‐ GENERAL FUND 04/08/22 102 CULLIGAN #53249 C.M. MARCH 34.50 101 ‐ GENERAL FUND 04/08/22 102 CULLIGAN #53249 F.D. MARCH 28.00 20934         $89,360.00
101 ‐ GENERAL FUND 04/08/22 2540 DEPT.OF HOUSING & C PAYMENT #3 89,360.00 20935         $9,000.00
556 ‐ VITA‐PAKT 04/08/22 5760 ED & EDNA BROWER IR VITAPAKT LEASE PMT 9,000.00 20936         $250.00
101 ‐ GENERAL FUND 04/08/22 3051 EUGENE GARCIA FIELD TRNG OFFICER 250.00 20937         $50.00
101 ‐ GENERAL FUND 04/08/22 6604 HIPOLITO CERROS MARCH COUNCIL STIPE 50.00 20938         $18,445.50
553 ‐ SEWER 04/08/22 5852 MID VALLEY DISPOSAL 900 N RD 214 CORP Y 18,445.50 20939         $15,149.63
600 ‐ CAPITAL IMPROVEMENT 04/08/22 4618 PROVOST & PRITCHARD HERMOSA ST REHAB 12,665.10 600 ‐ CAPITAL IMPROVEMENT 04/08/22 4618 PROVOST & PRITCHARD TULARE/FOOTHILL REH 2,484.53 20940         $4,000.00
552 ‐ WATER 04/08/22 6095 RALPH GUTIERREZ WAT MARCH CPO WATER TRE 2,000.00 553 ‐ SEWER 04/08/22 6095 RALPH GUTIERREZ WAT MARCH WASTE WATER T 2,000.00 20941         $50.00
101 ‐ GENERAL FUND 04/08/22 6602 RAMIRO SERNA MARCH COUNCIL STIPE 50.00 20942         $75.00
101 ‐ GENERAL FUND 04/08/22 6603 RAMONA CAUDILLO MARCH COUNCIL STIPE 75.00 20943         $276.00
101 ‐ GENERAL FUND 04/08/22 6766 RIVERSIDE COUNTY SH FIELD TRNG OFFICER 276.00 20944         $50.00
101 ‐ GENERAL FUND 04/08/22 5511 ROSAENA SANCHEZ MARCH COUNCIL STIPE 50.00 20945         $22,373.75
101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON REVERSED LATE FEE (157.76) 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003991979 PD 175 G 60.14 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003994404 PD 86.03 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003994868 PD 623.38 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8000360307 FARMERS 55.14 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003959760 CORP YAR 545.62 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003992152 CITY SER 222.76 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003993819 CITY HAL 272.80 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003994258 CITY HAL 404.29 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8000585610 SWEETBRI 32.52 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8004010028 164 HONO 17.01 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8000107343 LLAD FRA 17.01 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8000284582 LLAD HER 17.01 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8001003095 OLIVE 40.43 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8001165691 BALL PAR 43.30 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8002267441 MERCADO 318.62 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8002734502 BALL PAR 17.01 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003002502 HREMOSA 17.52 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003002768 ENTRANCE 17.52 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003905121 HERMOSA 24.28 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8003959276 OLIVE BO 18.96 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8004012096 CITY PAR 21.58 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8004012990 801 ELMW 123.02 101 ‐ GENERAL FUND 04/08/22 310 SOUTHERN CA. EDISON 8004981583 CENTENNI 221.08 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000063823 HERMOSA 11.97 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000468504 LAMPS 0.97 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000468504 LAMPS (206.96) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000468504 LAMPS 217.76 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000468504 LAMPS (4.46) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000649811 SEQUOIA 73.76 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000665970 LEARNING 24.53 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000665970 LEARNING (8.92) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000669799 HONOLULU 43.21 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000689798 OLIVE/AP (31.22) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000689798 OLIVE/AP 98.46 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000699799 HONOLULU (13.38) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000708538 SEQUOIA/ 49.22 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000717612 HICKORY/ 89.09 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000765183 SILVERCR 0.87 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000765183 SILVERCR 197.21 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000765183 SILVERCR (59.11) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000776159 FOSTER/V 24.53 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000776159 FOSTER/V (8.92) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000779320 LAMPS 1.08 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000779320 LAMPS (1,061.48) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000779320 LAMPS 5,813.66 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000779320 LAMPS (80.13) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8000805994 TULARE/S 232.02 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8001499584 SEQUOIA/ 16.04 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8001499584 SEQUOIA/ (4.46) 261 ‐ GAS TAX FUND 04/08/22 310 SOUTHERN CA. EDISON 8001511465 SEQUOIA/ 14.01 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8000186351 WELL#15 5,946.43 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8000957107 WELL#14 1,483.93 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8003958836 WELL#11 69.78 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8003976532 CANAL NW 169.65 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8003991276 CANAL358 39.20 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8003991438 CANAL328 17.94 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8004011373 STORAGE 34.07 552 ‐ WATER 04/08/22 310 SOUTHERN CA. EDISON 8004129175 23467 PL 4,222.77 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 598 MONTE VISTA DR 29.14 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8000071282 EL RANCH 47.10 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8000957380 TONYVILL 36.77 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8001278228 LIFT STA 72.24 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8002151754 SEQUOIA 17.94 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8002965397 WWTP WEL 19.06 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8003991606HARVARD P 25.89 553 ‐ SEWER 04/08/22 310 SOUTHERN CA. EDISON 8004456212 OAK POND 17.01 556 ‐ VITA‐PAKT 04/08/22 310 SOUTHERN CA. EDISON 8004032660 36689 PL 802.40 556 ‐ VITA‐PAKT 04/08/22 310 SOUTHERN CA. EDISON 8004033030 36690 PL 17.94 883 ‐ SIERRA VIEW ASSESSMENT 04/08/22 310 SOUTHERN CA. EDISON 8003776721 LLAD‐976 17.39 883 ‐ SIERRA VIEW ASSESSMENT 04/08/22 310 SOUTHERN CA. EDISON 8005064096 LLAD‐941 17.39 884 ‐ HERITAGE ASSESSMENT DIST 04/08/22 310 SOUTHERN CA. EDISON 8002151008 111 HONO 17.01 886 ‐ SAMOA 04/08/22 310 SOUTHERN CA. EDISON 8000314948 161 SAMO 17.39 887 ‐ SWEETBRIER TOWNHOUSES 04/08/22 310 SOUTHERN CA. EDISON 8000022220 275 SWEE 31.21 888 ‐ PARKSIDE 04/08/22 310 SOUTHERN CA. EDISON 8001661885 PARKSIDE 17.01 889 ‐ SIERRA VISTA ASSESSMENT 04/08/22 310 SOUTHERN CA. EDISON 8000746784 SV ESTAT 122.97 889 ‐ SIERRA VISTA ASSESSMENT 04/08/22 310 SOUTHERN CA. EDISON 8007787734 SIERRA V 61.50 890 ‐ MAPLE VALLEY ASSESSMENT 04/08/22 310 SOUTHERN CA. EDISON 8000732032 MAPLE VA 49.22 891 ‐ PELOUS RANCH 04/08/22 310 SOUTHERN CA. EDISON 1209 BELLAH LDSCP 19.81 891 ‐ PELOUS RANCH 04/08/22 310 SOUTHERN CA. EDISON 8000769251 PELOUS R 209.00 891 ‐ PELOUS RANCH 04/08/22 310 SOUTHERN CA. EDISON 8000796333 PELOUS R 235.97 20946         $150.00
101 ‐ GENERAL FUND 04/08/22 6709 TYLER FLEISCHMANN FIRE TRAINING STIPE 150.00 20947         $3,383.71
554 ‐ REFUSE 04/08/22 1513 UNITED RENTALS, INC DUMPSTER FOR CLEAN 3,383.71 20948         $50.00
101 ‐ GENERAL FUND 04/08/22 4068 YOLANDA FLORES MARCH COUNCIL STIPE 50.00 20949         $930.00
101 ‐ GENERAL FUND 04/14/22 6504 ADVENTIST HEALTH TO MARCH TOXICOLOGY LA 930.00 20950         $50.00
400 ‐ WELLNESS CENTER 04/14/22 6097 ANGELICA BERMUDEZ MARCH 2022 ZUMBA 50.00 20951         $100.00
400 ‐ WELLNESS CENTER 04/14/22 5819 ANITA GUTIERREZ MARCH 2022 ZUMBA 100.00 20952         $281.68
101 ‐ GENERAL FUND 04/14/22 3428 AT&T MOBILITY C.M.287297286867APR 40.24 101 ‐ GENERAL FUND 04/14/22 3428 AT&T MOBILITY HR&F.D.287297286867 80.48 101 ‐ GENERAL FUND 04/14/22 3428 AT&T MOBILITY P.S.287297286867APR 80.48 101 ‐ GENERAL FUND 04/14/22 3428 AT&T MOBILITY C.S.287297286867APR 40.24 400 ‐ WELLNESS CENTER 04/14/22 3428 AT&T MOBILITY W.C.287297286867APR 40.24 20953         $86.58
101 ‐ GENERAL FUND 04/14/22 5381 AWAKE SKATE SHOP JACKET FOR HR MANAG 43.29 101 ‐ GENERAL FUND 04/14/22 5381 AWAKE SKATE SHOP NIKE POLO W/EMBROID 43.29 20954         $60.00
101 ‐ GENERAL FUND 04/14/22 4135 BILL WALL'S DIRECT SERVER UPDATES 60.00 20955         $558.00
101 ‐ GENERAL FUND 04/14/22 5930 CHRIS ALLARD IWO (558.00) 400 ‐ WELLNESS CENTER 04/14/22 5930 CHRIS ALLARD MARCH PM VISITS 1,116.00 20956         $167.35
305 ‐ COVID‐19 EMERGENCY FUND 04/14/22 5832 CINTAS CORPORATION 3/23P.S. DISNFCT/CL 114.12 305 ‐ COVID‐19 EMERGENCY FUND 04/14/22 5832 CINTAS CORPORATION 3/9 P.S. DISNFCT/CL 53.23 20957         $14,436.80
101 ‐ GENERAL FUND 04/14/22 6726 CITY OF WOODLAKE CHIEF SVCS 2/20‐3/3 14,436.80 20958         $35.00
101 ‐ GENERAL FUND 04/14/22 102 CULLIGAN 185 N. GALEHILL MAR 35.00 20959         $350.00
400 ‐ WELLNESS CENTER 04/14/22 6366 DJ RENE SALAZAR 4/15/22 DJ SERVICE 350.00 20960         $50.00
400 ‐ WELLNESS CENTER 04/14/22 5804 KELSIE AVINA MARCH 2022 ZUMBA 50.00 20961         $150.00
101 ‐ GENERAL FUND 04/14/22 5424 LINDSAY VETERINARY ANIMAL CONTROL CHAR 150.00 20962         $1,800.00
400 ‐ WELLNESS CENTER 04/14/22 6260 LLEON SERVICES APRIL CHEM. BALANCE 1,800.00 20963         $662.25
101 ‐ GENERAL FUND 04/14/22 2933 MALLORY CO. HI RISK LATEX GLOVE 662.25 20964         $225.00
400 ‐ WELLNESS CENTER 04/14/22 6499 MARGARITA BENITEZ B FEB. 2022 ZUMBA 100.00 400 ‐ WELLNESS CENTER 04/14/22 6499 MARGARITA BENITEZ B MARCH 2022 ZUMBA 125.00 20965         $150.00
400 ‐ WELLNESS CENTER 04/14/22 6599 MARIA EDWARDS MARCH 2022 ZUMBA 150.00 20966         $450.00
101 ‐ GENERAL FUND 04/14/22 5964 MARY VALENTI, PH.D. PRE‐EMPLOYMENT EVAL 450.00 20967         $512.00
101 ‐ GENERAL FUND 04/14/22 6258 NATIONAL TRAINING C ADRIANA N ACTIVE SH 512.00 20968         $560.00
101 ‐ GENERAL FUND 04/14/22 276 PORTERVILLE RECORDE ORANGE BLOSSOM AD 560.00 20969         $1,278.91
101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION COPY PAPER 79.38 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION DRY ERASE 33.70 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION DUSTER,BINDER,SHT P 43.79 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION GLADE PLUGIN, SHARP 63.68 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION OPERATING SUPPLIES 742.23 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION OPERATING SUPPLIES 77.99 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION RADIO 83.73 101 ‐ GENERAL FUND 04/14/22 285 QUILL CORPORATION WIDESCRN FILTER 154.41 20970         $125.00
400 ‐ WELLNESS CENTER 04/14/22 3208 SHANNON PATTERSON MARCH STRENGTH&BALA 125.00 20971         $1,478.87
101 ‐ GENERAL FUND 04/14/22 1776 SMART & FINAL EMPLOYEE X‐MAS DINN 119.23 101 ‐ GENERAL FUND 04/14/22 1776 SMART & FINAL EMPLOYEE X‐MAS DINN 191.50 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL COFFEE & TRASH BAGS 83.77 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL LIGHT'S UP LINDSAY 46.62 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL YOUTH WINTER PROGRA 219.30 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL YOUTH WINTER PROGRA 238.16 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL AUTUMN FEST 268.17 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL JOB FAIR CONCESSION 278.90 400 ‐ WELLNESS CENTER 04/14/22 1776 SMART & FINAL JOB FAIR CONCESSION 33.22 20972         $3,901.62
101 ‐ GENERAL FUND 04/14/22 6146 SUPERION, LLC 4/1/22‐4/30/22 975.40 552 ‐ WATER 04/14/22 6146 SUPERION, LLC 4/1/22‐4/30/22 975.41 553 ‐ SEWER 04/14/22 6146 SUPERION, LLC 4/1/22‐4/30/22 975.41 554 ‐ REFUSE 04/14/22 6146 SUPERION, LLC 4/1/22‐4/30/22 975.40 20973         $13,105.54
101 ‐ GENERAL FUND 04/14/22 518 TCAG MEASURE R MARCH 202 13,105.54 20974         $6,241.65
101 ‐ GENERAL FUND 04/14/22 144 THE GAS COMPANY 1637158900‐185 GALE 166.23 101 ‐ GENERAL FUND 04/14/22 144 THE GAS COMPANY 0314159000‐140 MIRA 201.23 101 ‐ GENERAL FUND 04/14/22 144 THE GAS COMPANY 1637156900‐251 HONO 507.06 400 ‐ WELLNESS CENTER 04/14/22 144 THE GAS COMPANY 0986282905‐740 SEQU 5,367.13 20975         $258.70
101 ‐ GENERAL FUND 04/14/22 5792 THOMSON REUTERS ‐ W MARCH ONLINE/SOFTWA 258.70 20976         $4,680.00
400 ‐ WELLNESS CENTER 04/14/22 6588 TORI DAVIS APRIL STARS SPRING 1,810.00 400 ‐ WELLNESS CENTER 04/14/22 6588 TORI DAVIS MARCH STARS PROGRAM 2,870.00 20977         $850.94
101 ‐ GENERAL FUND 04/14/22 1041 VERIZON WIRELESS 642065758‐00001 MAR 230.35 101 ‐ GENERAL FUND 04/14/22 1041 VERIZON WIRELESS 642065758‐00004 MAR 620.59 20978         $225.00
400 ‐ WELLNESS CENTER 04/14/22 5912 YVETTE DURAN MARCH 2022 POUND 225.00 20979         $288.86
101 ‐ GENERAL FUND 04/15/22 4660 CITY OF LINDSAY DED:052 WELLNESS 21.69 101 ‐ GENERAL FUND 04/15/22 4660 CITY OF LINDSAY DED:CDBG CDBG PMT 267.17 20980         $267.00
101 ‐ GENERAL FUND 04/15/22 4660 CITY OF LINDSAY DED:L203 CDBG LOAN 267.00 20981         $62.00
101 ‐ GENERAL FUND 04/15/22 6675 EDD DED:EDD EDD ORDER 62.00 20982         $106.60
101 ‐ GENERAL FUND 04/15/22 3192 SEIU LOCAL 521 DED:DUES UNION DUES 106.60 20983         $8,744.48
101 ‐ GENERAL FUND 04/15/22 6452 GREAT‐WEST TRUST DED:0500 DEF COMP 3,698.04 101 ‐ GENERAL FUND 04/15/22 6452 GREAT‐WEST TRUST DED:ROTH ROTH 299.18 101 ‐ GENERAL FUND 04/15/22 6452 GREAT‐WEST TRUST DED:151 DEFERCOMP 3,533.44 101 ‐ GENERAL FUND 04/15/22 6452 GREAT‐WEST TRUST DED:0555 DC LOANPAY 1,213.82 20984         $41.58
101 ‐ GENERAL FUND 04/15/22 2325 LINDSAY PUBLIC SAFE DED:LPOA LPOA DUES 41.58 20985         $94.59
101 ‐ GENERAL FUND 04/15/22 6246 MCDERMONT VENTURE I DED:051 MCDERMONT 94.59 20986         $355.31
101 ‐ GENERAL FUND 04/15/22 1955 TEAMSTERS LOCAL 856 DED:0508 TEAMSTERS 355.31 EDD325         $3,332.22
101 ‐ GENERAL FUND 03/25/22 687 STATE OF CALIFORNIA PI &SDI PRPD 3/25/2 3,332.22 EDD482         $4,113.31
101 ‐ GENERAL FUND 04/08/22 687 STATE OF CALIFORNIA PIT &SDI PRPD 4/8/2 4,113.31 IRS325         $24,785.70
101 ‐ GENERAL FUND 03/11/22 2011 INTERNAL REVENUE SE FED TAX PRPD3/25/22 8,369.84 101 ‐ GENERAL FUND 03/11/22 2011 INTERNAL REVENUE SE 941 PRPD 3/25/2022 16,415.86 IRS482         $29,406.73
101 ‐ GENERAL FUND 04/08/22 2011 INTERNAL REVENUE SE 941 PRPD 4/8/202 9,456.99 101 ‐ GENERAL FUND 04/08/22 2011 INTERNAL REVENUE SE 941 PRPD 4/8/2022 19,949.74 IW0318         $400.00
101 ‐ GENERAL FUND 03/18/22 6727 EXPERTPAY MARCH ALLARD IWO 400.00 IWO414         $558.00
101 ‐ GENERAL FUND 04/14/22 6727 EXPERTPAY APRIL‐ ALLRD IWO 558.00 LATEFE         $400.00
101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE 010000016731528 FEE 200.00 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE 1000000167526321 FE 200.00 MLAW M         $262.57
101 ‐ GENERAL FUND 04/11/22 6767 METLIFE MAR MET LAW LEGAL 262.57 SRV322         $25,881.48
101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE MBPD 3/6‐3/19 26330 1,933.02 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE MBPD 3/6‐3/19 25354 305.97 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE MBPD 3/6‐3/19 25355 1,739.75 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE MBPD 3/6‐3/19 434 2,706.72 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE CITYPAID 3/6‐3/19 4 6,673.92 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE CITYPD 3/6‐3/19 253 1,757.14 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE CITYPD3/6‐3/19 2535 309.03 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE CITYPAID 3/6‐3/19 4 5,317.21 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE CITYPD 3/6‐3/19 263 2,173.56 101 ‐ GENERAL FUND 04/01/22 457 PUBLIC EMPLOYEES RE MBPD 3/6‐3/19 433 2,965.16

CASH RESOURCES
LOCATION GL ACCOUNT # TYPE BALANCE
Cash Register Funds (City Hall & Wellness) 100‐102 RES 800 $ Bank of the Sierra‐ Depository Account 100‐114 GEN 4,046,621 $ Bank of the Sierra ‐ AP/Operating 100‐100 GEN 290,592 $ Bank of the Sierra ‐ Payroll 100‐106 GEN 335,824 $
Bank of the Sierra ‐ Wellness Center 100‐500 GEN 788,980 $ Bank of the Sierra ‐ Impound Account 100‐120 RES 136,279 $ LAIF Savings:  City & Successor Agency 100‐103 INV‐RES 5,935,549 $ MBS Investments 100‐700 INV‐RES 1,067,781
$12,602,426

CASH EXPENDED

ACCOUNTS PAYABLE & PAYROLL AMOUNT DEBT SERVICE AMOUNT
Accounts Payable 855,358 $ None
Payroll (March 11th Payday) 229,542 $
Payroll (March 25th Payday) 220,367 $
TOTAL $     1,305,268 TOTAL $          ‐

INVESTMENTS
INVESTED FUNDS $7,003,330
Respectfully submitted, ABBREVIATIONS
GEN: GENERAL UNRESTRICTED
RES: RESTRICTED ACTIVITY
Director of Finance INV: INVESTMENT
City of Lindsay
Juana Espinoza
Monthly Treasurer's Report
March 31, 2022
Cash Balances Classified by Depository
TOTAL

INVESTMENT POLICY COMPLIANCE
As of the end of the month, the investments were in compliance with the requirements of the City's investment policy. This report reflects all cash and investments of the City of Lindsay (O/S checks not reflected in End Cash Balance).

STAFF REPORT

TO: Lindsay City Council
FROM: Lisa Davis, Recreation Services Director
DEPARTMENT: Wellness/Aquatic/Recreation
ITEM NO.: 10.5
MEETING DATE: April 26, 2022

ACTION & RECOMMENDATION
Consider Minute Order Approval of Submittal of Streamlined Savings Pathway Program (SSP) Application and Proposal to Southern California Regional Energy Network (SoCalREN) for Energy Efficient Equipment for the Property Located at 860 North Sequoia Avenue, Lindsay, CA (APN: 201- 150-008-000) and Authorize City Manager to Execute Any Documents Thereto.

BACKGROUND | ANALYSIS
The City of Lindsay first enrolled with SoCalREN in 2020 to take advantage of the no-cost technical, financial, and project management services available to help the City of Lindsay move energy efficiency projects from conception to completion. After a site visit of the Lindsay Wellness Center was conducted, six (6) energy efficiency measures were identified; Pool Pump VFD, Interior Lighting Retrofits, Exterior Lighting Retrofits, Package Unit Replacement, Advanced Wifi Thermostat, and Vending Miser.

At the November 09, 2021, City Council regular meeting, Council authorized the City Manager to execute an agreement with SoCalREN and execute any documents thereto. SoCalREN is assisting the City of Lindsay with completing identified energy efficiency projects in an expedited manner, with an anticipated construction start date of September 2022.

SoCalREN’s new Streamlined Savings Pathway program (SSP) was introduced to the agency in March 2022. After receiving the predictability analysis results, SoCalREN consultants recommended that the city pursue the Streamlined Savings Pathway program, as it was seen as the best incentive option for the city.

Following approval by Council, the application will be reviewed, procurement would begin, and construction would be tentative to begin in September of 2022.

FISCAL IMPACT
Funding from Lindsay Hospital District for gross project cost is $323,882 dollars was approved on October 19, 2021, by their Board. The measures will save the City of Lindsay about 87,183 kWh/year, with an estimated savings per year of $22,422 dollars to the Lindsay Wellness Center Fund 400.

ATTACHMENTS
• SoCalREN SSP Project Proposal
• SoCalREN SSP Incentive Application

STAFF REPORT

• Lindsay Wellness Center Project Feasibility Study
• Lindsay Wellness Center Accelerated Replacement Customer Affidavit • SoCalREN Project Commitment Form
• October 19, 2021, Lindsay Local Hospital District Minutes Project Summary
The City of Lindsay first enrolled with SoCalREN in 2020 to take advantage of the no-cost services available to help the agency move energy efficiency projects from conception to completion. After a site visit of the Lindsay Wellness Center was conducted, SoCalREN discovered the facility is currently running 19.7% less efficient than the national GHG Emissions level median (Appendix A). On the site visit, six energy efficiency measures were identified: Pool Pump VFD, Interior Lighting Retrofits, Exterior Lighting Retrofits, Package Unit Replacement, Advanced Wifi Thermostat, and Vending Miser. The following proposal outlines the estimated cost associated with the six measures.

Benefits of this project include improving safety and reliability, increasing occupant comfort, reducing maintenance costs, hedging against increasing utility costs, and reducing greenhouse gas emissions by 70 metric tons annually, which equates to taking 15 cars off the road.

Estimated Savings
$2,040 per month
$24,479 per year
Estimated Net Savings (NPV)
$68,932
over project lifetime
Simple Payback Period

8.75 Years
Monthly and annual savings include energy and maintenance cost savings Project Financials
Project Costs
Gross Project Cost $215,151
Estimated SSP Incentives $7,099
Remaining Project Cost $208,052
Additional costs, such as construction management or staff time, are not included in this table. Incentive reimbursements are not received until after the project has been completed and approved by SoCalREN *Additional COVID markup budget was approved for contingency and is based on current high cost variance. This initial project cost estimate remains unchanged.

Project Financial Metrics
Net Present Value (NPV) - Cash Only $68,932
Simple Payback Period (SPP) 8.75
Return on Investment (ROI) 0.33
Financial metrics definitions can be found in Appendix B.

Up-front capital requirements are often the greatest obstacle in pursuing energy efficiency retrofit projects. There will be an out-of-pocket cost of $208,052.
1 Cash Flow Analysis
The SoCalREN provides expert guidance identifying financing opportunities available for public agencies and applying and securing them for eligible agencies. In the case that RSF is not available to the City of Lindsay, please use this cash flow chart outlined below.

Year
Incentives &
Financing
Est. Utility
Savings
Est.

Maintenance
Savings
Total Cash
Inflows
Est. RSF Loan
Payment
Total Cash
Outflows
Net Cash Flows
0 $7,099 $7,099 $0 ($215,151) ($208,052)
1 $0 $17,508 $6,270 $23,777 $0 $0 $23,777
2 $0 $17,686 $6,334 $24,020 $0 $0 $24,020
3 $17,867 $6,398 $24,265 $0 $0 $24,265
4 $18,049 $6,463 $24,512 $0 $0 $24,512
5 $18,233 $6,529 $24,762 $0 $0 $24,762
6 $10,368 $6,154 $16,523 $0 $0 $16,523
7 $10,474 $6,217 $16,691 $0 $0 $16,691
8 $10,581 $6,281 $16,862 $0 $0 $16,862
9 $10,689 $6,345 $17,034 $0 $0 $17,034
10 $10,798 $6,409 $17,207 $0 $0 $17,207
11 $10,908 $6,475 $17,383 $0 $0 $17,383
12 $11,019 $6,541 $17,560 $0 $0 $17,560
13 $5,713 $6,293 $12,006 $0 $0 $12,006
14 $5,771 $6,357 $12,129 $0 $0 $12,129
15 $5,830 $6,422 $12,252 $0 $0 $12,252
Total $7,099 $181,495 $95,488 $284,083 $0 ($215,151) $68,931 **all values are in Present Value
2 Energy Savings Measures
The energy efficiency measures found at the Lindsay Wellness Center include a pool pump VFD, interior lighting retrofits, exterior lighting retrofits, a package unit replacement, an advanced Wifi thermostat, and a vending miser. The measures will save the City of Lindsay about 87,183 kWh/year, equating to the city seeing an annual utility bill reduction of $22,422.

Measure #
Energy Efficiency
Measure
kWh Savings kW Savings
Electricity
Cost
Savings ($)
Gross
Project
Cost ($)
EEM 1 Pool Pump VFD 37,614 0 $6,399 $14,100
EEM 2
Interior Lighting
Retrofits 25,714 1.7 $4,876 $8,859
EEM 3
Exterior Lighting
Retrofits 739 0.9 $160 $692
EEM 4
Package Unit
Replacements 12,580 1.9 $7,775 $182,800
EEM 5
Advanced Wifi
Thermostats
(Optimum Start/Stop) 10,158 0 $3,148 $8,400
EEM 6 Vending Miser 378 0 $64 $300
TOTALS 87,183 4.5 $22,422 $215,151
Project Milestones and Activities
The Southern California Regional Energy Network (SoCalREN) will assist your agency with completing your energy efficiency projects in an expedited manner, with an anticipated construction start date of February 2022. Your Project Manager will work with you to refine these proposed dates and the project activities.

Milestone Date
Project Proposal Approval November, 2021
Project Commitment Form Signed April, 2022
Council/Board Approval Date April, 2022
Construction Start Date September, 2022
Appendix A: Energy Star Portfolio Manager (ESPM) Facility Snapshot 3 Metric Existing (Estimated) Post-EE (Projected) Target Weather Normalized Site Energy Use
Intensity (EUI) kBtu/sq. ft.
137 98
< National Median
(112)
Total GHG Emissions (Metric Tons
CO2e)
89 64
< National Median
(73)
Lindsay Wellness Center is currently 20.1% less efficient than the national median energy intensity for similar facilities.

Lindsay Wellness Center is currently 19.7% less efficient than the national median GHG Emissions level for similar facilities.

Appendix B: Financial Metrics Definitions
4 Gross Project Cost: the total of all construction costs for each measure including direct labor, materials, equipment, the contractor’s adjustment factor and all task order processing fees.

Net Present Value (NPV): NPV takes into account the time value of money and indicates what a project’s lifetime cash flow is worth today. NPV is determined by taking the sum of the present value of all current and future cash flows, including purchase and installation costs, and future utility and maintenance savings.

Reimbursable Costs: Money returned by the utilities after the project has been installed with the Installation Report submitted and approved.

Simple Payback Period (SPP): the amount of time required to recover the initial costs of a project from its savings. A simple payback period ignores the time value of money and assumes that future savings occur in even amounts each year. For example, a $1,000 investment that saves $500 each year has a two-year simple payback period. A project is economically acceptable if the payback period is less than the length of the project life.

SPP = Net Project Cost ($) / Annual Savings ($/yr)
Financing Assumptions
Discount Rate 2.95%
Utility Escalation Rate for 2021 4%
Utility Escalation Rate for 2022+ 4%
Inflation Rate 4%
Maintenance Savings
(% of Gross Project Cost)
3%
Project Lease Interest Rate 2.45%
Project Lease Interest Rate: The interest rate used is an indicative rate and does not represent an offer from SoCalREN or its partners. Actual borrowing rate will be determined when a project and financing is approved and will take in to account each agencies credit profile, needs, and financing terms and structure.

Estimates of potential Investor-Owned Utility (IOU) incentives and On-Bill Financing funding values are based on the most up-to-date information available from the corresponding utility. Utilities reserve the right to change and/or terminate funding for Energy Efficiency projects based on evolving priorities as determined by California Public Utilities Commission directives. These changes can happen without notice. Furthermore, errors in submitted documentation, delays in project implementation, and lack of adherence to utility program requirements can all impact the final IOU Incentive and On-Bill Financing values and approvals.
5 Agency Name Contact Name Title
Payee Name Payment Address City State Zip Code
Federal Tax ID/Employer ID Number (EIN) Payee Tax Status Tax Exempt Reason Project Manager Application Submittal Date
Project Coordinator(s)
Streamlined Savings Pathway Program Manager
CA 93247
City Manager
Angela Vaszily
Natalie Louis
Lindsay
Public Agency
Agency and Payment Information
SoCalREN Information
Michelle Bunn 4/27/2022
Presley Aviles
City of Lindsay 251 E. Honolulu Street
94-6000357 Tax-exempt/Non-profit
City of Lindsay Joseph Tanner
Facility Information
1 2
Facility Name Lindsay Wellness Center
Service Account Number 8002975386 (SCE)
Meter Number 259000-068943 (SCE)
Address 860 North Sequoia
City Lindsay
State CA
Zip Code 93247
Building Type Assembly
Year Built 2010
Square Footage 25,000
Facility kWh/year 328,946
Facility kW/year 94
Facility Therms/year 2,859
1 2 3 4 5 6
Measure Code TBD TBD TBD TBD TBD TBD
Delivery Type Custom Custom Custom Custom Custom Custom Measure Description Pool Pump VFD Interior Lighting Retrofits Exterior Lighting Retrofits Package Unit Replacements Advanced Wifi Thermostats (Optimum Start/Stop) Vending Miser
Facility Number 1 1 1 1 1 1
Pre-existing equipment Constant speed pool pump Metal Halide interior lighting Halogen and Flourescent exterior lighting
Package AC units, degraded
efficiency Non-programmable thermostats Package AC units, degraded efficiency Proposed equipment Variable speed pool pump LED interior lighting LED exterior lighting New package AC units, high efficiency
Advanced programmable wifi
thermostats
New package AC units, high
efficiency
Measure Application Type Add-on Equipment (AOE) Accelerated Replacement (AR) Accelerated Replacement (AR) Accelerated Replacement (AR) Accelerated Replacement (AR) Add-on Equipment (AOE) kWh Savings 37,614 25,714 739 12,580 10,158 378
kW Savings 0 2 1 2 0 0
Therms Savings 0 0 0 0 0 0
EUL 5 12 12 15 15 5
Lifetime GHG Emissions Savings
Annual Energy Cost Savings $6,399 $4,876 $160 $7,775 $3,148 $64 Gross Project Cost $14,100 $8,859 $692 $182,800 $8,400 $300 Incremental Project Cost $14,100 $8,859 $692 $182,800 $8,400 $300 Estimated Incentives $1,956 $2,653 $76 $1,369 $1,030 $15 Simple Payback 1.9 1.3 3.9 23.5 2.3 4.5
Measures Information
Document Uploader
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pdf
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HID-LOW-HIGH-BAYLAMP-FamilyDatasheet-R-1.pdf
PAR38HO-30W-DIM277V-Datasheet20210121.pdf
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Center REN Audit
Workbook.xlsx
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Pool VFD 4-18-

22.xlsx
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Center Incentive
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kWh
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EUL
Simple
Payback
ELIGIBLE 87,183 9.7 4.9
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Number Measure Code Measure Name
Energy
Savings
(kWh)
Expected
Useful Life
(EUL)
Simple
Payback
1 TBD Pool Pump VFD 37,614 5 1.9
2 TBD Interior Lighting Retrofits 25,714 12 1.3
3 TBD Exterior Lighting Retrofits 739 12 3.9
4 TBD Package Unit Replacements 12,580 15 23.5
5 TBD Advanced Wifi Thermostats (Optimum Start/Stop) 10,158 15 2.3 6 TBD Vending Miser 378 5 4.5
7 8
9 10
11 12
13 14
15 16
17 18
19 20
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Application Checklist
Application Information
Facility Information
Measure Information
Project Feasibility Study
Calculations
M&V Plan
Spec Sheets
Audit Commitment Form
W-9
CA-590
4/27/2022 Date Submitted
5/11/2022 Internal Review Complete
5/12/2022 Submitted for Techncial Review
6/27/2022 Technical Review Complete
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Expected Application Timeline
SW Project Feasibility Study V1.0 Page 1 | 26
Project Feasibility Study
City of Lindsay - Lindsay Wellness Center
Whole Building Energy Efficiency Project
860 North Sequoia, Lindsay, CA 93247
Prepared by:
525 Technology Dr Ste 350
Irvine, CA 92618
Michelle Bunn, EcoDistricts AP
Email : [email protected] | Phone: 949-732-1099 Ext. 646 Customer Name Joseph Tanner
Position / Title City Manager
Signature
Date
By signing this document, you acknowledge that you have read and reviewed the attached energy efficiency Project Feasibility Study that SoCalREN has prepared.

Your signature does not bind you to completing or installing any of the measures described in this report.

The City of Lindsay understands that this project may be selected for an in-depth technical review by the Commission Staff (CS) of the State of California Public Utilities Commission (CPUC). If selected, the CS reserves the right to review the project and all associated documentation to ensure the proposed energy savings are reasonable and correct. Any proposed changes to the project’s energy savings or Energy Conservation Measures by CS must be implemented per the direction of the CS.

By signing above, you acknowledge that you understand that the energy savings described in this document are estimates only and are subject to change.

SoCalREN is not liable if the projected estimated savings or project economics differ from actual energy savings and/or project economics because of variations in operating conditions, changes in project scope, changes to implementation based upon CS recommendations or Industry Standard Practice study findings, changes based upon technical review findings, or for any other reason.

SW Project Feasibility Study V1.0 Page 2 | 26
Revision History
Rev Date Author & Organization Summary of Changes
01 3/31/22 Michelle Bunn, Project Manager, The
Energy Coalition - SoCalREN
Updated PFS to include Streamlined Savings Pathway
Program
SW Project Feasibility Study V1.0 Page 3 | 26
Table of Contents

1. Contact Information 4

2. Executive Summary 5

2.1 Project Eligibility 5

2.2 Project Drivers 5

2.3 E-5115 Requirements 11

3. Project Details 12

3.1 Facility Description 12

3.2 Energy Use Summary 12

3.3 Facility Equipment Inventory 133

4. Proposed Energy Efficient Measures (EEMs) 13

4.1: EEM 1 – Pool Pump VFD 13

4.2: EEM 2 – Interior Lighting Retrofits 14

4.3: EEM 3 – Exterior Lighting Retrofits 15

4.4: EEM 4 – Package Unit Replacements 16

4.5: EEM 5 – Advanced Wifi Thermostats (Optimum Start/Stop) 17

4.6: EEM 6 – Vending Miser 20

5. Project Cost & Financial Analysis 21

6. Measurement and Verification Plan 21

7. Project Parameters for Utility Energy Efficiency Programs 22

8. Appendix 25
SW Project Feasibility Study V1.0 Page 4 | 26

1. Contact Information

CUSTOMER INFORMATION
Customer Name
City of Lindsay
Utility Service Account No.
8002975386
Customer Contact
Joseph Tanner
Title
City Manager
Customer Address
251 E. Honolulu St.

City
Lindsay
State Zip
CA 93247
CA Climate Zone
13 Telephone
559-562-7102 ext.
8010
E-Mail
[email protected]

PROJECT INFORMATION
Project Name
Lindsay Wellness Center Whole Building
Project Site Address
860 North Sequoia
City
Lindsay
State Zip
CA 93247

PROGRAM CONTACTS
Project Manager
Michelle Bunn
SSP Program Manager
Angela Vaszily
SCE Account Representative
Frank Yanes
Telephone
949-732-1099 Ext. 646
Telephone
213-797-7815
Telephone
559-685-3276
E-Mail: [email protected] E-Mail:
[email protected] E-Mail: [email protected] SW Project Feasibility Study V1.0 Page 5 | 26

2. Executive Summary
This project was developed as a result of collaborative efforts between the City of Lindsay and the Southern California Regional Energy Network Public Agency Program (SoCalREN). The City of Lindsay enrolled with SoCalREN (SCR) in 2020 to take advantage of the no-cost services available to help the agency move energy efficiency projects from conception to completion. Based on the no-cost technical, financial, and project management services offered by SoCalREN, the City of Lindsay has chosen to move forward with this energy efficiency project.

Since the Lindsay Wellness Center is the City’s largest energy consumer, the facility was targeted in hopes of finding opportunities for energy efficiency. Six Energy Efficiency Measures (EEMs) were identified: 1) Pool Pump VFD, 2) Interior Lighting Retrofits, 3) Exterior Lighting Retrofits, 4) Package Unit Replacement, 5) Advanced Wifi Thermostats (Optimum Start/Stop), and 6) Vending Miser. These measures are estimated to see a reduction of 87,183 kWh annually, equating to the City seeing an annual utility bill reduction of $22,422. Additional benefits of this project include improving safety and reliability, increasing occupant comfort, reducing maintenance costs, hedging against increasing utility costs, and reducing greenhouse gas emissions by 70 metric tons annually, which equates to taking 15 cars off the road. The Lindsay Wellness Center continues to serve its local community and plans to expand its current programs and offerings to include more partnerships and courses with the local school district and youth camps and programming.

2.1 Project Eligibility
● Does the customer pay PPP charges? ☒Yes ☐ No
● Does the customer have cogeneration? ☒ Yes ☐ No
o Renewable energy ☒ Yes ☐ No
o Other non-utility generation ☒ Yes ☐ No
o Does the customer have another form of generation? ☐ Yes ☒ No o If yes, describe the cogeneration system, and complete & supply a grid impact calculation and explain how it delivers power to the equipment/system.
● Discuss any load shifting strategies are being employed No load shifting strategies are being employed.
● Discuss if the customer is participating in any Demand Response Programs The customer is not participating in any Demand Response Programs.

2.2 Project Drivers

1. When and how was the original communication with the customer initiated by the IOU/implementer/developer? o Describe when and how the Customer was made aware of the program’s features and measures for this project.
i. In February 2020, The City of Lindsay was made aware of SoCalREN’s program capabilities when they enrolled in the SoCalREN Public Agency Program (Attachment A: City of Lindsay Signed Enrollment Form, 2.11.20). SoCalREN presented a Comparative Energy Analysis report (CEA) to the agency on June 1, 2020 and the Lindsay Wellness Center (LWC) was identified as the highest consuming facility and was therefore prioritized for moving forward with energy efficiency (EE) projects. Later that week, SoCalREN sent a follow-up email to the city outlining the presentation’s key takeaways and next steps (Attachment B: CEA Follow-up email, 6.5.20). The Comparative Energy Analysis document was revised on June 18, 2020 based on feedback from the agency. (Attachment C: City of Lindsay CEA, 6.18.20).

SW Project Feasibility Study V1.0 Page 6 | 26
ii. With the City of Lindsay showing interest in exploring energy efficiency opportunities at the Wellness Center, a SoCalREN contracted engineer from TRC and SoCalREN conducted a site visit in August 2020. TRC identified initial measures at the facility and SoCalREN presented an Initial Measures List (IML) (Attachment D: LWC IML, 12.2.20) as well as an Agency Services Plan (ASP) on December 2, 2020 (Attachment E: LWC ASP, 12.2.20). An updated version of the Initial Measures List was presented to the agency on April 15, 2021 with relevant project costs in preparation for a project budget request (Attachment F: LWC Updated IML, 4.15.20). o Has customer thought about potential upgrades, do they know the approximate cost to do so? Are they aware of potential utility incentives? Are they aware of the benefits (EE and non-energy)? i. A follow up of the Initial Measures List presentation included the discussed preliminary savings, costs, and project pathway eligibility including standard IOU incentives, the SoCal Edison Performance-Based Retrofit Program, and SoCalREN’s Metered Savings Program (MSP) in addition to highlighting various Distributed Energy Resource (DER) measures (Attachment G: IML Followup email, pages 1-2, 12.9.20). Additionally, a Distributed Energy Resources audit report (also known as a Pathway to Zero report) was later prepared by SoCalREN and was provided to the city on December 16, 2021 (Attachment H: City of Lindsay DER Audit Report, 12.16.21). The Distributed Energy Resources audit report outlined potential projects the city could consider the following year as well as a copy of the Distributed Energy Resources calculations. ii. SoCalREN’s new Streamlined Savings Pathway program (SSP) was introduced to the agency in March 2022. After receiving the predictability analysis results, SoCalREN consultants recommended that the city pursue the Streamlined Savings Pathway program instead of the Metered Savings Program (Attachment I: LWC Bi-weekly Meeting Minutes, page 2, 3.24.22). Due to the new recreational programs and events that the Lindsay Wellness Center has implemented, there were concerns that it would be difficult to track Metered Savings Program energy savings as highlighted in the Predictability Analysis (Attachment J: LWC Predictability Analysis, 3.25.22).

SoCalREN informed the agency the Streamlined Savings Pathway Program program had comparable incentives (See Appendix A: Streamlined Savings Pathway Incentive Calculations) and offered the same SoCalREN support services as the Metered Savings Program, and that the best incentive option for the city moving forward was SoCalREN's Streamlined Savings Pathway Program. SoCalREN invited the city to their Streamlined Savings Pathway Program informational webinar that was held on March 30, 2022. Lisa Davis, the city’s recreation director, attended the webinar. On April 1, 2022, following the webinar, Lisa confirmed the city wanted to move forward with pursuing SoCalREN’s Streamlined Savings Pathway Program (Attachment K: SSP Program Confirmation Email, page 1, 4.1.22). Please reference (Appendix B) for Streamlined Savings Pathway program project proposal shared with the agency April 20, 2022. o Include cases of potentially negative influence including when the customer first initiated contact and why.
i. Negative influence is not applicable

Attachment A_ City
of Lindsay Signed Audit Commitment Form 2.11.20.pdf
Attachment B_
Lindsay Wellness Center CEA Follow-up Email 6.5.20.pdf

Attachment C_ City
of Lindsay CEA 6.18.20.pdf

Attachment D_
Lindsay Wellness Center Initial Measures List 12.2.20.pdf

Attachment E_
Lindsay Wellness Center Agency Services Plan 12.2.2

Attachment F_
Lindsay Wellness Center Updated Initial Measures List 4.15.20.pdf

Attachment G_
Lindsay Wellness Center IML Follow-Up Email 12.9.20.pdf

Attachment H_
Lindsay Wellness Center DER (P2Z) Audit Report 12.16.21.pdf

Attachment I_
Lindsay Wellness Center Bi-weekly Meeting Minutes 3.24.22.pdf

Attachment J_
Lindsay Wellness Center Predictability Analysis 3.25.22.pdf

Attachment K_ SSP
Program Confirmation Email 4.1.22.pdf
☒ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

2. What are the pre-existing conditions of the energy consuming systems or equipment on the customer’s facility? SW Project Feasibility Study V1.0 Page 7 | 26
o What is the age of this equipment?
i. The Lindsay Wellness Center was built in 2010. The existing equipment has not been updated or replaced since the initial installation. These original existing systems include: constant speed pool pump, metal Halide interior lighting, Halogen and Fluorescent exterior lighting, package AC units with degraded efficiency, non-programmable thermostats, and refrigerated vending machine that runs 24/7 (Attachment F: LWC Updated IML, page 2 Table, 4.15.20). o If the age is difficult to establish, what makes you believe you can estimate the equipment age? i. See comment above.
o What upgrades or component replacements have been done? i. See comment above.

Attachment F_
Lindsay Wellness Center Updated Initial Measures List 4.15.20.pdf ☒ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

3. Does the facility suffer from any pain points, things they don’t like, or anything they are unhappy about with their current systems or equipment?
o Is the equipment very old or does it no longer meeting load/production? How were these issues identified?
i. Lindsay Wellness Center has not expressed any pain points. From SoCalREN’s analysis identifying potential energy efficient equipment upgrades at the Wellness Center, the agency was interested in replacing their existing equipment with energy efficient equipment that has programmable capability to adjust with facility demand time or facility closings, ultimately reducing their high energy consumption at the Wellness Center (Attachment F: LWC Updated IML, page 2 Table,

4.15.21).
o Any anecdotal evidence of increased failures, low reliability, increased maintenance? i. There is no anecdotal evidence of increased failures, low reliability, or increased maintenance on this equipment.
o Does the facility need re-programming the EMS/BMS, need re-recommissioning of any systems, not bright enough, buzzing noises or flicker, need to upgrade the “image” of the space? i. The re-programming and retrocomissioning proposed in this project application scope is driven by energy efficiency and the city’s goal of reducing their environmental impact, not by any facility requirements or image upgrades. (Attachment L: City of Lindsay Energy Action Plan (EAP), page 4 Introduction, 2.12.19).

Attachment F_
Lindsay Wellness Center Updated Initial Measures List 4.15.20.pdf

Attachment L_ City
of Lindsay Energy Action Plan 2.12.19.pdf
☒ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

4. What was the Customer planning to do prior to implementer/developer/PA intervention? o Business as usual (do nothing) is not assumed, in fact, the case that they were going to do something needs to be disproven, if possible.
i. Upon initial conversation with the City of Lindsay they had no immediate plans in action to implement energy efficiency measures at their facilities. However, the city introduced an Energy Action Plan (EAP) in February 2019 (Attachment L: EAP, 2.12.19). SoCalREN reviewed the Energy SW Project Feasibility Study V1.0 Page 8 | 26
Action Plan and noted that the city’s prospective EE projects aligned well with SoCalREN’s EE project delivery program.
o Are there any facility activities triggering code enforcement requirements that could affect the project? i. Not at this time.
o Plans to install a less efficient or less technically advanced version? i. This is not applicable.
o Has the facility upgraded similar equipment in the recent past at this site or similar facilities and what are the conditions surrounding the initiation of that project, e.g., did they pursue incentives or on-bill financing, and did they follow a deemed or custom approach? i. The existing equipment has not been updated or replaced since the initial installation when the facility was built in 2010.
o For projects that were previously identified but not implemented prior to program intervention. Need to obtain the reasons why customer did not implement previously, who identified (developer/customer/vendor, name and firm name) and when. i. This is not applicable.

Attachment L_ City
of Lindsay Energy Action Plan 2.12.19.pdf
☒ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

5. What specific recommendations were made for this project? How were they made? i. SoCalREN identified six energy efficiency measures recommended for Lindsay Wellness Center: 1) Pool Pump VFD, 2) Interior Lighting Retrofits, 3) Exterior Lighting Retrofits, 4) Package Unit Replacements, 5) Advanced Wifi Thermostats, and 6) Vending Miser during the energy audit to provide the city with energy savings, cost savings, project cost (includes COVID markup contingencies), and incentive estimates (Attachment F: LWC Updated IML, 4.15.20), (Attachment M: LWC Costing, 10.2021). The additional COVID markup budget contingency was approved by the city council and is based on current high cost variance. The initial projected project cost estimate remains unchanged.
o Did the customer once partake of any “lost leader” activities offered by the PA such as measure identification, or an energy audit?
i. SoCalREN identified all of the measures within the scope of this application and conducted an energy audit to provide the city with energy savings, cost savings, project cost, and incentive estimates (Attachment F: LWC Updated IML, 4.15.20).
o Describe past energy savings estimates, reports, analyses, problems identified, etc. that were provided to the customer.
i. During the audit site visit in August 2020 at the Lindsay Wellness Center with TRC and SoCalREN, six energy efficiency measures were identified: 1) Pool Pump VFD, 2) Interior Lighting Retrofits, 3) Exterior Lighting Retrofits, 4) Package Unit Replacements, 5) Advanced Wifi Thermostats, and 6) Vending Miser as well as Distributed Energy Resources measures outlined in the Initial Measures List presented in December 2020 (Attachment D: LWC IML, 12.2.20). SoCalREN later presented an updated Initial Measures List in April 2021 with the preliminary savings and project costs that were calculated which further intrigued the city into wanting to pursue the energy efficiency measures (Attachment F: LWC Updated IML, 4.15.21). After the agency decided to pursue the suggested measures, TRC supplied SoCalREN with an audit workbook showing estimated savings of 87,183 kWh, which is 26.5% of the Wellness Center’s annual usage (Attachment N: LWC Audit Workbook, 4.19.22). Please reference (Appendix B) for Streamlined Savings Pathway program project proposal shared with the agency April 20, 2022.

SW Project Feasibility Study V1.0 Page 9 | 26
ii. Due to COVID impacts, SoCalREN recommended to the city that they review and revise the project proposal to include a COVID mark-up related to the current cost catalog. SoCalREN provided expert guidance in assisting the city regarding the cash flow associated with their energy efficiency improvement projects. SoCalREN provided estimated project cost options that included a 15% overall markup and a 25% HVAC markup that reflected the current market conditions related to COVID-19 impacts and supply chain delays (Attachment M: LWC Costing, 10.2021). The Wellness Center director, Lisa Davis, presented the updated project proposal to the city council on November 9, 2021 and SoCalREN was present at the meeting to provide support and to answer any questions (Attachment O: Lindsay City Council Meeting Screenshot, 11.9.21). The additional COVID markup budget contingency was approved by the city council and is based on current high cost variance. The initial projected project cost estimate remains unchanged.

Attachment D_
Lindsay Wellness Center Initial Measures List 12.2.20.pdf

Attachment F_
Lindsay Wellness Center Updated Initial Measures List 4.15.20.pdf

Attachment M_
Lindsay Wellness Center Costing 10.2021 .pdf

Attachment O_
Lindsay City Council Meeting Screenshot 11.9.21.png
Attachment N_
Lindsay Wellness Center REN Audit Workbook 4.19.22

☐ Attachment(s) ☐ Screen shot(s) ☒Both ☐ Other

6. What did the customer do after interacting with the program administrator/implementer/developer? o Ex. They were going to do nothing and are now going to move forward with the project. i. Although the city introduced an Energy Action Plan in February 2019 (Attachment L: EAP,

2.12.19), prior to SoCalREN involvement, the city had no immediate plans to implement the energy efficiency measures that were identified by SoCalREN. After interacting with SoCalREN and understanding the project support and available incentives, the city stated interest in continuing to work with SoCalREN to explore the identified EE measures further (Attachment P: LWC Meeting Minutes, page 2 Project Details, 8.18.21).
o Ex. They were going to do the minimum efficiency (non-incentivized measure) and were moved to install the higher efficiency (eligible) measure.
i. See the response in the bullet point above.
o Describe specific discussions and dialogue on key decision points that influenced customer’s decision and enabled the customer to adopt an alternative action that improves final efficiency. i. After the updated Initial Measures List was presented to the agency on April 15, 2021, (Attachment F: LWC Updated IML, 4.15.21), the city expressed a key driver to be SoCalREN’s project management support that is only offered through the SoCalREN program pathways (Attachment P, page 2 section 2b: LWC Meeting Minutes). Lindsay’s city services are limited in staffing, so SoCalREN’s project management services are very valuable to them. SoCalREN’s incentives were also a key driver for the city to complement their budget funding. ii. SoCalREN’s Streamlined Savings Pathway program (SSP) was introduced to the city in March 2022 as a more compatible incentive pathway for the identified Lindsay Wellness Center (LWC) measures. After receiving the revised predictability analysis results, SoCalREN consultants recommended the city pursue the Streamlined Savings Pathway program instead of the Metered Savings Program (MSP) (Attachment I: LWC Bi-weekly Meeting Minutes, page 2, 3.24.22). Due to the new recreational programs and events that the Lindsay Wellness Center has implemented, there were concerns that it would be difficult to track Metered Savings Program energy savings as highlighted in the Predictability Analysis results (Attachment J: LWC Predictability Analysis,

3.25.22). SoCalREN informed the city that the Streamlined Savings Pathway Program program had comparable incentives, (See Appendix A: SSP Incentive Calculations) offered the same SoCalREN valued support services as the Metered Savings Program, and would be the best option for the city moving forward. SoCalREN invited the city’s recreation director, Lisa Davis, to the Streamlined SW Project Feasibility Study V1.0 Page 10 | 26
Savings Pathway Program informational webinar that was held on March 30, 2022. Following the webinar, on April 1, 2022, Lisa Davis confirmed the city wanted to pursue SoCalREN’s Streamlined Savings Pathway Program in order to explore this energy efficiency project with ongoing SoCalREN project management support and incentives (Attachment K: SSP Program Confirmation Email, page 1, 4.1.22). Please reference (Appendix B) for Streamlined Savings Pathway program project proposal shared with the agency April 20, 2022.

Attachment F_
Lindsay Wellness Center Updated Initial Measures List 4.15.20.pdf

Attachment I_
Lindsay Wellness Center Bi-weekly Meeting Minutes 3.24.22.pdf

Attachment J_
Lindsay Wellness Center Predictability Analysis 3.25.22.pdf

Attachment K_ SSP
Program Confirmation Email 4.1.22.pdf

Attachment L_ City
of Lindsay Energy Action Plan 2.12.19.pdf
Attachment P_
Lindsay Wellness Center Project Propo
☒ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

7. Who are the Customer decision makers (company role and title) and what were the business requirements that had to be fulfilled in order for the Customer to move forward with the measure/project? i. Neyba Amezcua (current City Services Manager) and Lisa Davis (Wellness/Aquatics/Recreation Director) are key decision-makers for the project at the City of Lindsay. Former City Servicers Manager, Michael Camarena,retired in 2021, and Neyba Amezcua has since taken over his role. o Financial criteria including access to financing, simple payback or ROI, bill savings, demand reduction, etc. i. Although The City of Lindsay introduced an Energy Action Plan in 2019 (Attachment L: EAP,

2.12.19), short-staffing and past financial hardships have not allowed the city to implement many of their energy goals and they expressed project support and additional financing would help them in achieving these goals (Attachment Q: LWC Bi-weekly Meeting Minutes, page 3, 2.24.22).

The Wellness Center director, Lisa Davis, confirmed during a bi-weekly meeting on October 28, 2021 that the Lindsay Local Hospital District Board of Directors approved the proposed capital funding budget inclusive of additional Covid-19 markup costs at their Monthly Board Meeting on October 19, 2021 at the Lindsay Wellness Center (Attachment R: LWC Bi-weekly Meeting Minutes, page 3, 10.28.21). Lisa presented the updated project proposal to the City Council on November 9, 2021 and covered an overall breakdown of project costs and savings (Attachment S:

City of Lindsay Council Meeting Agenda Packet, p185, 11.9.21). The additional COVID markup budget contingency was approved by the city council and is based on current high cost variance.

The initial projected project cost estimate remains unchanged. o If we can identify an EE project that meets their general criteria, when would they be able to move forward? Would they find a budget to do so this year? If not, would OBF allow them to implement it sooner?
i. Yes, if the EE project meets the city’s criteria and if incentives are secured, the city is ready to move forward as soon as possible.

Customers with energy or carbon reduction, green or sustainability goals/plans, show how they were influenced to switch to electricity instead of gas, gas instead of electricity, or to use more water to save electricity or gas, and the net Btu reduction (3-prong test). i. This is not applicable to this project.

Attachment L_ City
of Lindsay Energy Action Plan 2.12.19.pdf

Attachment Q_
Lindsay Wellness Center Bi-weekly Meeting Minutes 2.24.22 .pdf

Attachment R_
Lindsay Wellness Center Bi-Weekly Meeting Minutes 10.28.21.pdf

Attachment S_ City
of Lindsay Council Meeting Agenda Packet 11.9.21.pdf
☒ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

8. Accelerated Replacement (AR) projects must demonstrate with a Preponderance of Evidence both that program staff convinced the customer that the project was feasible and that energy efficiency was the critical factor for SW Project Feasibility Study V1.0 Page 11 | 26
pursuing the project. In other words, if not for the program the customer would not be moving forward with the project.
i. EEMs 2-4 are Accelerated Replacement (AR) measures.
o If a measure’s simple payback exceeds its Effective Useful Life (EUL), the Customer should explain the reason(s) behind the business decision to implement the measure(s) even though on paper it appears that the project is not profitable.
o EEMs 2-4 are Accelerated Replacement (AR) measures. The simple payback for EEMs 2, 3 and 5 do not exceed the Effective Useful Life (EUL). For EEM4 the simple payback is 23.3 years and the EUL is 15. o EEM4 was proposed to allow greater synergy between the package units and the proposed thermostats in EEM5. The existing package units are 12 years old and have Remaining Useful Lifespans of only 3 years.

The incremental savings and functionality associated with the HVAC measures were deemed to be greater than the loss of value associated with 3 years of existing HVAC life. o Cost effectiveness should be evaluated on a project-level basis. The project payback period is less than the project EUL.
o (See Appendix J) for Customer Affidavit.
o If a measure’s simple payback is ≤ 2 years without incentives, financial savings should not be used as the primary influence driver.
i. This is not applicable.
☐ Attachment(s) ☐ Screen shot(s) ☐ Both ☐ Other

2.3 E 5115 Requirements
According to Resolution E-5115, this project is classified as Very Low Rigor, since the incentive amount is below $7,500.

No photos or videos are required as preponderance of evidence.

Describe this project’s development, including factors and decision points that led to the customer’s decision to replace the existing equipment.

TRC performed a site audit of the facility in 2019. Equipment identified for AR measures (lighting, AC units, and thermostats) have remaining useful life of 2-3 years, but the energy and maintenance savings associated with upgrading the equipment immediately were deemed most attractive by the customer following SoCal REN/TRC’s presentation.

Describe the project developer’s services provided to the customer and timing of developer’s engagement compared to customer’s decision-making process.

TRC performed a site audit of the facility and presented potential measures to the customer in 2019. The customer expressed interest in all measures, and TRC developed full energy savings and costing calculations in 2020. The customer used the deliverables to decide to move forward with the project. See the Project Drivers section for greater discussion of influence, including correspondence logs.

Describe any major repairs performed to the existing equipment, not related to a full system overhaul, in the last 12 months.

No major repairs.

Describe any maintenance issues for the existing equipment, including maintenance costs, in the last 12 months.

SW Project Feasibility Study V1.0 Page 12 | 26
Equipment doesn’t have any major malfunctions; however, maintenance savings associated with updating the lighting and AC units were estimated at 3% of the measure costs, in line with previous non-energy benefit programs such as Prop 39 guidelines.

Demonstrate that the project is not part of the customer’s scheduled maintenance or equipment upgrade.

See Project Drivers section for proof that the project was a result of SoCal REN/TRC influence.

Provide information to demonstrate that the customer was not going to do this energy efficiency project anyway.

See Project Drivers section for proof that the project was a result of SoCal REN/TRC influence.

3. Project Details

3.1 Facility Description
The Lindsay Wellness Center is located in the City of Lindsay in Climate Zone 13. It was built in 2010 and is one of the City’s largest energy users. This 25,000 square foot facility provides various indoor and outdoor programming throughout the year for its local community in the aquatic center and fitness center. The Wellness Center offers group fitness classes, indoor basketball, weight training, and weightlifting areas, as well as an outdoor pool. The upper rooftop of the wellness center currently supports a 23-kW solar PV system. No battery storage systems or electric vehicle charging stations are located on the site. They offer a variety of educational and social activities and allow the community to rent out some event space for birthday parties, corporate events, and other celebrations. They also rent out space to vendors to provide physical therapy services. The Lindsay Wellness Center serves its local high school swim team, and youth community swimmers during the summer, as well as partnering with the local school district to provide water aerobics and other elective courses. Since 2021, they have been a COVID-testing and vaccination site.

Additionally, the PT programs stayed in operation during the COVID-19 pandemic and several indoor programs were transitioned outdoors.

Currently, the Lindsay Wellness Center’s operation hours are Monday through Friday 5am-7:30pm, which will continue until mid-May. Then they extend their hours and stay open until 8pm and add Saturdays 7am-12pm. They provide extended hours for swim team practices on the weekends to host swim meets. Swim meets vary year to year with an average of around 10 per year from March to July. Public pool and swim lessons begin the first Saturday in June and will continue until the end of August. During the summer, the pool runs 7 days a week with private rentals and swim team rentals. A typical Saturday will be around 15 hours of pool time and a Sunday will be around 4 or 5 hours. Annual pool maintenance occurs 6-8 weeks each December/January for therapy and big pools. The pool is shut down and not available for use during this time.

The Lindsay Wellness Center is located in the City of Lindsay in Climate Zone 13. It was built in 2010 and is one of the City’s largest energy users.

3.2 Energy Use Summary
Table 3.2: Facility Annual Electric Use
Service Account
Number Tariff (rate) Electric Meter Number(s)
Annual
Electrical
Usage
Peak (max) demand (kW)
8002975386 TOU-8-R 259000-068943 328,946 94
SW Project Feasibility Study V1.0 Page 13 | 26

3.3 Facility Equipment Inventory
The Lindsay Wellness Center is conditioned by four Package Gas-Fired AC Units. Each AC unit is controlled by a thermostat with simple scheduling capabilities. Pre-COVID, the units were scheduled 4AM-9PM Monday-Sunday, with heating/cooling setpoints of 68°F/70°F.

Table 3.3: AC Equipment Details
Facility Equipment
Inventory
Make & Model Qty.

Existing System
Installation Date
(Year)
Cooling
Capacity
(tons)
Heating
Capacity
(Btu)
Efficiency
(EER)
Annual
Equipment
Operating Hours
(Hrs)
Package GasFired AC UnitTrane
YFD181C3LA
4 2010 15 203,000 12 6,120
The majority of the Wellness Center’s lighting is provided by LED fixtures; however, a minority of fluorescent, halogen, and metal halide fixtures remain throughout the interior and exterior.

Table 3.4: Lighting Equipment Details
Existing Fixture Description Location
Lamp
Watts
Qty.

Occ
Sensor?
On-Bill
Operating
Hours
(Hrs)
Metal Halide High Bay Fixture Interior 400 18 No 3,911
2-Lamp Fluorescent T5 Surface Mount Fixture Interior 28 7 No 3,911 Halogen PAR38 Flood Lamp Exterior 100 12 No 782
3-Lamp Fluorescent T5 Surface Mount Fixture Exterior 28 2 No 782 The Wellness Center contains a 320,400-gallon pool that is circulated using a 20-HP pump. The pump runs at 890 gallons per minute at a constant speed, using a motor with a rated efficiency of 91%. To maintain minimum filtration requirements, the pump runs 24/7. The pool is shut down for annual maintenance one month out of the year.

4. Proposed Energy Efficient Measures (EEMs)

4.1 EEM 1 – Pool Pump VFD (Measure/Solution Code TBD)
Effective Useful Life (EUL)/Remaining Useful Life (RUL):

The effective useful life (EUL) for the vending miser is 5 years. The calculated weighted EUL for this measure can be viewed in the CPUC EUL Calculator (See Appendix F).

SW Project Feasibility Study V1.0 Page 14 | 26
Source: Based on EUL ID: Motors-fan, AOE would be capped at 5 years which is RUL for Motors-fan Standard Practice Discussion:

This measure does not trigger Title 24. The existing pump and motor are being kept. The variable speed drive (VFD) will maintain a minimum filtration turnover rate of 6 hours to maintain compliance with Title 24, Chapter 31B, Section 3124B.

Existing Equipment/System Operation:

The Lindsay Wellness Center was constructed in 2010 - all equipment being replaced or modified is original to the building’s construction.

The Wellness Center contains a 320,400-gallon pool that is circulated using a 20-HP pump. The pump runs at 890 gallons per minute at a constant speed, using a motor with a rated efficiency of 91%. To maintain minimum filtration requirements, the pump runs 24/7. The pool is shut down for annual maintenance that occurs during DecemberJanuary.

The baseline system is detailed in the “Wellness Center Pool VFD” spreadsheet (See Appendix G) Proposed Equipment/System Operation:

This measure will install a VFD on the 20-HP pump serving the pool. The VFD will allow the pump to reduce its speed to 60% during unoccupied periods, while maintaining a minimum turnover rate of 6 hours per filtration cycle while the pool is in use.

The proposed system is detailed in the “Wellness Center Pool VFD” spreadsheet (See Appendix G).

Calculation Methodology:

This measure was modeled using a custom spreadsheet, “Wellness Center Pool VFD” (See Appendix G). The spreadsheet accounts for the pool’s size and turnover rate, and the motor’s size, efficiency, load factor. The calculations use a VFD exponent of 2.2, which is in line with the DSM Engineering Policy (DSM E-PPICs 005)’s recommendation for fixed geometry, semi closed water systems.

Estimated Savings:

EEM 1 –Pool Pump VFD (Solution/Measure Code - TBD) Estimated Energy Savings Electricity Savings 37,614 kWh
Electric Peak Demand Savings 0 kW
Natural Gas Savings 0 Therms/yr

4.2 EEM 2 - Interior Lighting Upgrades (Measure/Solution Code TBD) Effective Useful Life (EUL)/Remaining Useful Life (RUL):

The effective useful life (EUL) for the vending miser is 12 years. The calculated weighted EUL for this measure can be viewed in the CPUC EUL Calculator (See Appendix F).

Source: DEER ID Iltg-Com-LEDfix-50000hr
Standard Practice Discussion:

SW Project Feasibility Study V1.0 Page 15 | 26
This measure is compliant with Title 24 Section 130.0 and 130.1. The proposed retrofit kits are Design Lights Consortium (DLC) listed as premium efficiency and perform beyond minimum code requirements and industrystandard practice for efficacy. The lights serve a gymnasium space already controlled by Title 24 compliant lighting timers. The proposed Type-A LED tubes do not Trigger Title 24.

Existing Equipment/System Operation:

The interior of the Wellness Center contains (18) 400W metal halide high bay fixtures serving its gymnasium space, and (7) 28W 2-lamp fluorescent T5 surface mounted fixtures serving its kitchen. The gymnasium lighting is controlled on a timer, and the kitchen is controlled via manual switch. The lighting operates from 5AM to 8PM Monday through Friday.

The baseline system is detailed in the “Lighting Calculations” spreadsheet (See Appendix H) Proposed Equipment/System Operation:

This measure will retrofit the existing gymnasium metal halide high bay fixtures with HID to LED retrofit kits, and will replace the kitchen fluorescent T5 tubes with LED T5 Type-A tubes. The retrofit kits and lamps will provide equivalent lighting to the spaces. No controls changes are proposed.

The proposed equipment is detailed in the “Lighting Calculations” spreadsheet (See Appendix H), and specifications are available in the “Specifications” folder (See Appendix D).

Calculation Methodology:

Savings were calculated using a custom spreadsheet. The custom spreadsheet accounts for HVAC interactive effects and lighting coincident diversity factors using DEER2020 multipliers. Baseline fixture wattages were determined using (See Appendix C).

The small quantity of base case linear fluorescent lamps within the measure are specialty fixtures with blue/red color output. Therefore, standard practice was assumed to be equal to their existing consumption.

Estimated Savings:

EEM 2 –Interior Lighting Retrofits (Solution/Measure Code - TBD) Estimated Energy Savings Electricity Savings 25,714 kWh
Electric Peak Demand Savings 1.7 kW
Natural Gas Savings 0 Therms/yr

4.3 EEM 3 -Exterior Lighting Retrofits (Measure/Solution Code TBD) Effective Useful Life (EUL)/Remaining Useful Life (RUL):

The effective useful life (EUL) for the vending miser is 12 years. The calculated weighted EUL for this measure can be viewed in the CPUC EUL Calculator (See Appendix F).

Source: DEER ID OLtg-Com-LED-50000hr
Standard Practice Discussion:

SW Project Feasibility Study V1.0 Page 16 | 26
The exterior lighting upgrade proposes lamp-only replacements and therefore does not trigger Title 24 code. The proposed lamps are Design Lights Consortium (DLC) listed as premium efficiency and perform beyond industry standard practice for efficacy.

Existing Equipment/System Operation:

The exterior of the Wellness Center contains (12) 100W halogen flood lamps and (2) 28W 3-lamp fluorescent T5 surface mounted fixtures. The fixtures operate on a clock, from 6PM to 9PM Monday through Friday.

The baseline system is detailed in the “Lighting Calculations” spreadsheet (See Appendix H).

Proposed Equipment/System Operation:

This measure will replace the existing exterior halogen flood lamps and fluorescent T5 tubes with equivalent LED TypeA lamps. The lamps will provide equivalent lighting to the spaces. No controls changes are proposed.

The proposed equipment is detailed in the “Lighting Calculations” spreadsheet (See Appendix H), and specifications are available in the “Specifications” folder (See Appendix D).

Calculation Methodology:

Savings were calculated using a custom spreadsheet. The custom spreadsheet accounts for HVAC interactive effects and lighting coincident diversity factors using DEER2020 multipliers. Baseline fixture wattages were determined using Lighting Standard Fixture Wattages (See Appendix C)
The small quantity of base case linear fluorescent lamps within the measure are specialty fixtures with blue/red color output. Therefore, standard practice was assumed to be equal to their existing consumption.

Estimated Savings:

EEM 3 –Exterior Lighting Retrofits (Solution/Measure Code - TBD) Estimated Energy Savings Electricity Savings 739 kWh
Electric Peak Demand Savings 0.9 kW
Natural Gas Savings 0 Therms/yr

4.4 EEM 4 Package Unit Replacements (Measure/Solution Code TBD) Effective Useful Life (EUL)/Remaining Useful Life (RUL):

The effective useful life (EUL) for the vending miser is 15 years. The calculated weighted EUL for this measure can be viewed in the CPUC EUL Calculator (See Appendix F).

Source: DEER ID HVAC-airAC
Standard Practice Discussion:

This measure is compliant with Title 24 requirements for AC unit efficiency - Table 110.2-A. The 15-ton units will exceed the Title 24 efficiency requirement of 11.0 EER. In addition, the proposed AC units will be equipped with dualtemperature economizers and variable speed supply fans.

Existing Equipment/System Operation:

The Wellness Center is conditioned by four 15-ton gas-fired package units with efficiency values of 12 EER. The package units are 11 years old, and are equipped with constant speed supply fans and economizers controlled by outside air temperature.

The baseline system is modeled in the “eQuest Files” folder (See Appendix E).

SW Project Feasibility Study V1.0 Page 17 | 26
Proposed Equipment/System Operation:

This measure will replace the four 15-ton gas-fired package units with high-efficiency units of equivalent size. The proposed units will be equipped with variable speed supply fans and dual-temperature controlled economizers, with efficiency values of 12 EER. Additional savings will likely be achieved by increase in system efficiency, but these savings are not being claimed as the baseline equipment efficiency is not being degraded in the calculations.

The proposed system is modeled in the “eQuest Files” folder (See Appendix E).

Calculation Methodology:

Savings were calculated using eQuest 3.65.7175. The eQuest model uses the Climate Zone 13 (CZ13) weather file and was calibrated to 2019 utility data, and is within 10% of annual utility consumption and 20% monthly consumption.

The calibration is located in the “eQ Calibration” tab of the “Mechanical Calculations” spreadsheet. (Attachment T:

Mechanical Calculations - COVID Projections 4.19.22 COVID). The calibration table accounts for both the site’s PV generation and the energy consumption at the pool.

Savings were exported as hourly reports and summarized in the “eQ Savings” tab of the “Mechanical Calculations” spreadsheet. (Attachment T: Mechanical Calculations - COVID Projections 4.19.22 COVID). The calibration table accounts for both the site’s PV generation and the energy consumption at the pool. The hours used for peak demand savings are July 8-10, 5PM-9PM.

Measures were modeled using parametric runs: Package Unit Replacements were modeled by increasing the supply fan efficiencies, changing supply fan controls to variable speed, and changing economizer controls to dual temperature. Advanced Wifi Thermostats were modeled by setting back the cooling and heating temperatures during the site’s opening and closing hours. The parametric runs use a rolling baseline to account for the interactive effects between the measures.

Although the efficiency of the package units have likely degraded in their 12 years of use, no degradation rate was assumed. The existing case 12-EER units exceed standard practice - calculations should be considered conservative.

Attachment T_
Mechanical Calculations - COVID Projections 4.19.22.xlsx Estimated Savings:

EEM 4 –Package Unit Replacements (Solution/Measure Code - TBD) Estimated Energy Savings Electricity Savings 12,580 kWh
Electric Peak Demand Savings 1.9 kW
Natural Gas Savings 0 Therms/yr

4.5 EEM 5 - Advanced Wifi Thermostats (Measure/Solution Code TBD) Effective Useful Life (EUL)/Remaining Useful Life (RUL):

The effective useful life (EUL) for the vending miser is 15 years. The calculated weighted EUL for this measure can be viewed in the CPUC EUL Calculator (See Appendix F).

Source: EULHOST / 3, Where EULHOST is 15 from DEER14: Air Conditioners (air-cooled, split and unitary) Standard Practice Discussion:

SW Project Feasibility Study V1.0 Page 18 | 26
This measure is compliant with Title 24 Section 110.2. The proposed wifi thermostats will be equipped with full setback capabilities. In addition, the thermostats will be equipped with advanced optimum start/stop controls.

Existing Equipment/System Operation:

The Wellness Center HVAC system is controlled by a thermostat system with simple scheduling capabilities. The thermostats run the package units from 4AM to 9PM, Monday through Friday, with a heating setpoint of 68°F and a cooling setpoint of 70°F.

The baseline system is modeled in the “eQuest Files” folder (See Appendix E).

Proposed Equipment/System Operation:

This measure will replace the existing thermostats with smart wifi thermostats. The thermostats will allow maintenance facilities to view and adjust zone temperatures remotely, and will be equipped with day-level setback controls. Additionally, the thermostats will replace the simple HVAC scheduling with smart optimum start/stop controls - the following is a general summary of the programming logic – mathematical formulas may vary between installers.

1. The optimum start/stop logic will use an intelligent algorithm to track the following variables:
· Space Temperature
· Outside Air Temperature
· Time
· HVAC Equipment Cooling/Heating Status

2. Using the above variables, the algorithm will use regression analysis to establish how quickly the HVAC system can cool/heat its dependent space at various outside air temperature conditions. Mathematically, this is expressed as (dT/dt)capacity.
· dTcapacity = (Space Temperature @ Time Period 1) - (Space Temperature @ Time Period 2)
· dtcapacity = Time Period 1 – Time Period 2. Increments will most likely be 15 minutes.

3. Prior to startup, the algorithm will measure the outside air temperature to determine the amount of cooling required, dTrequired. It will also track the amount of time left until occupancy, dtrequired. · Prior to startup, dTrequired will be equal to Current Space Temperature – Occupied Space Temperature Setpoint
· Prior to startup, dtrequired will be equal to Scheduled Occupancy Start Time – Current Time.

4. Once (dT/dt)required ≤ (dT/dt)capacity, the HVAC equipment will turn on.

SW Project Feasibility Study V1.0 Page 19 | 26
· For example, if it is currently 6AM and scheduled occupancy begins at 7AM, and there is a 4-degree temperature gap from existing space temperature to the occupied temperature setpoint, and the HVAC equipment can create temperature change of 4 degrees within 15 minutes, the system will remain off because (dT/dt)capacity > (dT/dt)required. At approximately 6:45AM, when (dT/dt)capacity ≤ (dT/dt)required, the system will turn on.

5. The logic will operate in reverse to establish how quickly the building naturally gains/loses heat at different Outside Air Temperature conditions when equipment is off to determine the optimal time to shut off equipment.

Classic occupancy scheduling faces a persistence challenge because it requires human intervention with each season, as cooling equipment needs to be started up earlier in warm months, and heating equipment in cold months. The start/stop algorithm ensures persistence because it automatically updates relative to the weather, eliminating the need for human intervention
The proposed system is modeled in the “eQuest Files” folder (See Appendix E).

Calculation Methodology:

Savings were calculated using eQuest 3.65.7175. The eQuest model uses the Climate Zone 13 (CZ13) weather file and was calibrated to 2019 utility data, and is within 10% of annual utility consumption and 20% monthly consumption.

The calibration is located in the “eQ Calibration” tab of the “Mechanical Calculations” spreadsheet. (Attachment T:

Mechanical Calculations - COVID Projections 4.19.22 COVID). The calibration table accounts for both the site’s PV generation and the energy consumption at the pool.

Savings were exported as hourly reports and summarized in the “eQ Savings” tab of the “Mechanical Calculations” spreadsheet. (Attachment T: Mechanical Calculations - COVID Projections 4.19.22 COVID). The hours used for peak demand savings are July 8-10, 5PM-9PM.

Measures were modeled using parametric runs: Package Unit Replacements were modeled by increasing the supply fan efficiencies, changing supply fan controls to variable speed, and changing economizer controls to dual temperature. Advanced Wifi Thermostats were modeled by setting back the cooling and heating temperatures during the site’s opening and closing hours. The parametric runs use a rolling baseline to account for the interactive effects between the measures.

Although the efficiency of the package units have likely degraded in their 12 years of use, no degradation rate was assumed - calculations should be considered conservative.

Optimum start/stop is not standard practice, so savings from standard practice were set equal to savings from the existing case.

Attachment T_
Mechanical Calculations - COVID Projections 4.19.22.xlsx

Estimated Savings:

EEM 5 –Advanced Wifi Thermostats (Optimum Start/Stop) (Solution/Measure Code - TBD) Estimated Energy Savings Electricity Savings 10,158 kWh
Electric Peak Demand Savings -0.1 kW
Natural Gas Savings 0 Therms/yr
SW Project Feasibility Study V1.0 Page 20 | 26

4.6 EEM 6 - Vending Miser (Measure/Solution Code TBD)
Effective Useful Life (EUL)/Remaining Useful Life (RUL):

The effective useful life (EUL) for the vending miser is 5 years. The calculated weighted EUL for this measure can be viewed in the CPUC EUL Calculator (See Appendix F).

Source: AG 8/17/2015 - EUL taken from SCE13CS002.2, which is from DEER (Plug-OccSens); DSM E-PPICs No. 050.0 Standard Practice Discussion:

This measure does not trigger Title 24 or any existing energy codes.

Existing Equipment/System Operation:

The entry lobby of the Wellness Center contains a single-door beverage refrigerator. The refrigerator currently runs 24/7, and is filled only with non-perishables.

The baseline system is included in the “Non-eQ Mech EEMs” tab of the “Mechanical Calculations” file, and is based on statewide workpaper SWAP-001. (Attachment T: Mechanical Calculations - COVID Projections 4.19.22 COVID).

Attachment T_
Mechanical Calculations - COVID Projections 4.19.22.xlsx Proposed Equipment/System Operation:

This measure proposes to install a vending miser controller in the beverage refrigerator. The controller will cycle the refrigerator’s compressor off at night to save energy.

The proposed system is included in the “Non-eQ Mech EEMs” tab of the “Mechanical Calculations” file, and is based on statewide workpaper SWAP-001.

Calculation Methodology:

Savings for this measure were taken from statewide workpaper SWAP-011: Vending and Beverage Merchandise Controller. Savings used are for a vending miser on a single-door refrigerated vending machine in CZ13.

Estimated Savings:

EEM 6 –Vending Miser (Solution/Measure Code - TBD) Estimated Energy Savings Electricity Savings 378 kWh
Electric Peak Demand Savings 0 kW
Natural Gas Savings 0 Therms/yr
SW Project Feasibility Study V1.0 Page 21 | 26

5. Project Cost & Financial Analysis
EEM
No.

Measure
Description
(Solution Code
TBD)
Measure
Type
Electricity
Savings
(kWh)
Electricity
Savings
(kW)
Cost Savings
Estimated
Installation
Cost (GMC)
Estimated
Incremental
Cost (IMC)
Incentive
Effective
Useful
Life
(EUL)
Estimated
Payback
(Years)
no
incentive
Estimated
Payback
(Years)
with
incentive
EEM-1
Pool Pump
VFD AOE 37,614 0.0 $6,399 $14,100 $14,100 $1,956 5 2.2 1.9 EEM-2
Interior
Lighting
Upgrades
AR 25,714 1.7 $4,876 $8,859 $8,859 $2,653 12 1.8 1.3
EEM-3
Exterior
Lighting
Upgrades
AR 739 0.9 $160 $692 $692 $76 12 4.3 3.9
EEM-4
Package Unit
Replacements AR 12,580 1.9 $7,775 $182,800 $182,800 $1,369 15 23.5 23.3 EEM-5
Advanced Wifi
Thermostats
(Optimum
Start/Stop)
AR 10,158 0.0 $3,148 $8,400 $8,400 $1,030 15 2.7 2.3
EEM-6 Vending Miser AOE 378 0.0 $64 $300 $300 $15 5 4.7 4.5 Sources Provided in the calculation sheet
TOTAL (ALL MEASURES) 87,183 4.5 $22,422 $215,151 $215,151 $7,099 9.7 9.6 9.3

6. Measurement and Verification Plan
The proposed project is classified by Resolution E-5115 as Very Low Rigor (Incentive <$7,500).

Measurement & Verification plans for each measure are detailed below:

EEM-1 (Pool Pump VFD): Equipment is not weather-dependent. No data logging required. At the post-installation stage, the variable speed drive should be observed, along with its speed setpoints.

EEM-2 (Interior Lighting): Equipment is not weather-dependent. At the post-installation stage, installation of the proposed equipment will be confirmed and quantities will be verified.

EEM-3 (Exterior Lighting): Equipment is not weather-dependent. At the post-installation stage, installation of the proposed equipment will be confirmed and quantities will be verified.

SW Project Feasibility Study V1.0 Page 22 | 26
EEM-4 (Package Unit Replacements): This measure pursues IPMVP Option D - Calibrated Energy Model. See the measure’s Calculation Methodology section for discussion of calibration. At the post-installation stage, installation of the proposed equipment will be confirmed and quantities will be verified.

EEM-5 (Smart Thermostats): This measure pursues IPMVP Option D - Calibrated Energy Model. See the measure’s Calculation Methodology section for discussion of calibration. At the post-installation stage, installation of the proposed equipment will be confirmed and quantities will be verified. Additionally, thermostat setpoints and schedules will be verified.

EEM-6 (Vending Miser): Equipment is not weather-dependent and savings are deemed. No data logging required. At the post-installation stage, the occupancy sensor should be observed and its ability to function should be confirmed.

7. Project Parameters for Utility Energy Efficiency Programs EEM 1 2 3 4 5 6
Site # / SA Number
Lindsay Wellness Center
Service Account #8002975386
Solution/Measure Code TBD TBD TBD TBD TBD TBD
Measure Description
Pool
Pump
VFD
Interior
Lighting
Upgrade
s
Exterior
Lighting
Retrofits
Package
Unit
Replaceme
nts
Advanced Wifi
Thermostats
(Optimum
Start/Stop)
Vending
Miser

MAT AOE AR AR AR AR AOE
Standard Practice
Applicable

N/A N/A N/A N/A N/A N/A
EUL (years) 5 12 12 15 15 5
RUL (years) N/A N/A N/A N/A N/A N/A
EUL Source
Based on
EUL ID:

Motorsfan, AOE
would be
capped
at 5
years
which is
RUL for
Motorsfan
IltgComLEDfix50000hr
OLtg-ComLED50000hr
HVAC-airAC
EULHOST / 3,
Where
EULHOST is 15
from DEER14:

Air
Conditioners
(air-cooled,
split and
unitary)
AG
8/17/2015 -
EUL taken
from
SCE13CS00

2.2, which
is from
DEER (PlugOccSens);
DSM EPPICs No.
050.0
EUL Justification
SW Project Feasibility Study V1.0 Page 23 | 26
Facility
Usage
kWh 328,946
kW 94
Therms/yr 2,859
1st Period
Baseline
Usage
kWh 114,107 35,354 1,091 270,093 257,513 378
kW 14 2 1 92 90 0
Therms
/yr
0 0 0 0 0 0
2nd Period
Baseline
Usage
kWh N/A 35,354 1,091 270,093 257,513 N/A
kW N/A 2 1 92 9290 N/A
Therms
/yr
N/A 0 0 0 0 N/A
Measure
Usage
kWh 76,493 9,640 352 257,513 247,355 0
kW 14.0 0.6 0.5 89.7 89.7 0.0
Therms
/yr
1st Period
Savings
kWh
kW
Therms
/yr
2nd Period
Savings
kWh N/A N/A N/A N/A N/A N/A
kW N/A N/A N/A N/A N/A N/A
Therms
/yr

N/A N/A N/A N/A N/A N/A
Gross Measure Cost
[GMC]

N/A N/A N/A N/A N/A N/A
Standard Measure Cost
[SMC]

N/A N/A N/A N/A N/A N/A
Incremental Measure
Cost [IMC]

N/A N/A N/A N/A N/A N/A
Accelerate Replacement
Cost [ARC]
Cost Documentation
[GMC]

N/A N/A N/A N/A N/A N/A
Cost Documentation
[SMC]

N/A N/A N/A N/A N/A N/A
SW Project Feasibility Study V1.0 Page 24 | 26
Cost Documentation
[IMC]

N/A N/A N/A N/A N/A N/A
Total
Estimated
Savings
kWh 37,614 25,714 739 12,580 10,158 378
kW 0 1.7 0.94 1.88 -0.05 0
Therms/yr N/A N/A N/A N/A N/A N/A
Total GMC $14,100 $8,849 $692 $182,800 $8,400 $300
SW Project Feasibility Study V1.0 Page 25 | 26

8. Appendix
Implementer shall include as an attachment any of the following applicable files (check appropriate box(es)):
☑ Comprehensive Existing System/Equipment Performance Data and operating conditions ☐ Photos of system/existing equipment
☑ Schematic/Diagram for existing system
☑ Proposed Equipment Spec Sheet (if applicable)
☑ Schematic/Diagram for proposed system
☑Equipment schedule of proposed system/equipment and/or load balance ☑ Cost proposal for proposed equipment and installation ☑ Energy models
☐ Production Data (if applicable)
Additional attachments:
1) Appendix A: Streamlined Savings Pathway Incentive Calculations Appendix A_
Lindsay Wellness Center SSP Incentive Calculations 4.20.22.xlsm 2) Appendix B: Streamlined Savings Pathway (SSP) Program Project Proposal Appendix B_
Lindsay Wellness Center Streamlined Savings Pathway Program Project Proposal 4.19.22.pdf 3) Appendix C: Table of Standard Fixture Wattages
Appendix C_Table
of Standard Fixture Wattages.pdf
4) Appendix D: Specifications Folder
5) Appendix E: EQuest File Folder
6) Appendix F: Effective Useful Life (EUL) Calculator
Appendix F_
Lindsay Weighted EUL Calculator.xlsm
7) Appendix G: Lindsay Wellness Center Pool VFD Spreadsheet SW Project Feasibility Study V1.0 Page 26 | 26
Appendix G_
Lindsay Wellness Center Pool VFD Spreadsheet 4.19.22xlsx.xlsx 8) Appendix H: Lighting Calculations Spreadsheet
Appendix H_
Lighting Calculations Spreadsheet.xlsx
9) Appendix I: Lindsay Wellness Center Whole Building Energy Efficiency Project - Influence Attachments (Project Drivers)
a) Attachment A: City of Lindsay Signed Enrollment Form, 2.11.20 b) Attachment B: Comparative Energy Analysis Follow-up Email, 6.5.20 c) Attachment C: City of Lindsay Comparative Energy Analysis, 6.18.20 d) Attachment D: Lindsay Wellness Center Initial Measures List, 12.2.20 e) Attachment E: Lindsay Wellness Center Agency Services Plan, 12.2.20 f) Attachment F: Lindsay Wellness Center Updated Initial Measures List, 4.15.20 g) Attachment G: Initial Measures List Follow-up Email, 12.9.20 h) Attachment H: City of Lindsay Distributed Energy Resources Audit Report, 12.16.21 i) Attachment I: LWC Bi-weekly Meeting Minutes, 3.24.22 j) Attachment J: Lindsay Wellness Center Predictability Analysis, 3.25.22 k) Attachment K: Streamlined Savings Pathway Program Confirmation Email, 4.1.22 l) Attachment L: City of Lindsay Energy Action Plan, 2.12.19 m) Attachment M: Lindsay Wellness Center Costing, 10.2021 n) Attachment N: Lindsay Wellness Center Audit Workbook, 4.19.22 o) Attachment O: Lindsay City Council Meeting Screenshot, 11.9.21 p) Attachment P: Lindsay Wellness Center Project Proposal Meeting Minutes, 8.18.21 q) Attachment Q: Lindsay Wellness Center Bi-weekly Meeting Minutes, 2.24.22 r) Attachment R: Lindsay Wellness Center Bi-weekly Meeting Minutes, 10.28.21 s) Attachment S: City of Lindsay Council Meeting Agenda Packet, 11.9.21 t) Attachment T: Mechanical Calculations - COVID Projections, 4.19.22 10) Appendix J: Customer Affidavit
SoCalREN Streamlined Savings Program Customer Affidavit for Accelerated Replacement (AR) Projects
I, __Joseph Tanner__, hereby certify that I am authorized to make this declaration as the Customer or as an authorized representative of the Customer, City of Lindsay.

By signing below, I certify that the existing equipment being replaced is in operating condition to the best of my knowledge. I acknowledge that misrepresentation will result in a rejection of all or part of the project and that the Customer may be required to return the incentives associated with this project.

I further acknowledge that misrepresentation will result in future projects submitted by the Customer being subjected to additional scrutiny and may result in Customer probation or suspension from current and future incentive programs.

Customer Information
Customer Name: City of Lindsay
Project Name: Lindsay Wellness Center - Whole Building Energy Efficiency Project Facility Address: 860 North Sequoia, Lindsay, CA 93247
Customer Contact Name: Joseph Tanner Customer Contact Title: City Manager Signature: ________________________ Printed: ___Joseph Tanner ___ Date: _____________________________ Title: _____City Manager_____ 2022 Version
SoCalREN Project Commitment Form
City of Lindsay | April 2022
Lindsay Wellness Center Whole Building
Energy efficiency measures have been identified at the Lindsay Wellness Center in the pool, gym and kitchen areas. The six measures proposed are estimated to save 87,183 kWh annually, which equates to saving the City of Lindsay $22,422 annually in utility costs. Additional benefits of this project include improving safety and reliability, increasing occupant comfort, reducing maintenance costs, hedging against increasing utility costs, and reducing greenhouse gas emissions by 70 metric tons annually, which equates to taking 15 cars off the road.

SoCalREN Customizable Services
Services Utilized to Date
✓ Project management support
✓ Comprehensive energy analysis
✓ Facility energy audit
✓ Project financing analysis
Additional Proposed Services
✓ Incentive application support
✓ Technical review
✓ Project financing analysis
✓ Procurement support
Project Timeline
Milestone Lead Estimated Deadline*
1 Prepare incentive application SoCalREN April 20, 2022 2 Sign incentive application documents Agency April 27, 2022 3 Develop work contract with Agency SoCalREN May 2022
4 Incentive and OBF application approval Utility June 2022 5 NTP issued to Contractor Agency July 2022
6 Contractor orders materials Contractor July 2022
7 Construction start Agency & Contractor September 2022 8 Construction end Agency & Contractor December 2022
9 Invoices submitted Agency & Contractor January 2023
10 Prepare & submit installation report SoCalREN February 2023 _____________________________________________________________________________________________________________________________________________________________________________ SoCalREN Project Commitment Form Version 6/2/2021
1 *Dates provided are estimated based on expected project milestones as determined by your SoCalREN Project Manager. Any changes to these dates should be communicated to the Project Manager immediately in order to ensure successful project completion.

Agency Roles & Responsibilities
Milestone & Task Agency Responsibilities
1 Prepare incentive
application
❏ Funding secured, Not secured or intent to fund project via (Circle all that apply)
OBF Loan Bond Grant CIP Gen. Fund
Other:_________________________________
2 Sign incentive
application documents
❏ Review Incentive Application and sign applicable Application documents
3 Procurement planning ❏ Conduct Procurement Kick-Off Meeting ❏ Select Procurement method (Circle one)
Formal Bid Sourcewell Sole Source Self Install JOC
Contract Amendment
❏ Review project scope with relevant City departments e.g.

Planning/Building Safety as needed
4 NTP issued ❏ Agency assigns Construction Project Manager role ❏ Construction Project Manager prepares and issues Notice to Proceed 5 Construction start ❏ Conduct Construction Kick-Off Meeting ❏ Oversee implementation of the project Scope of Work, budget, and schedule by Contractor, including review of any required equipment submittals
❏ Coordinate with Contractor to collect documentation required for Southern California Edison (SCE) Installation Report
6 Construction end ❏ Coordinate with Contractor to develop punch-list items for project close-out
❏ Verify construction and punch-list completion
7 Invoices submitted ❏ Submit all approved and paid project invoices to the SoCalREN Project Manager for Installation Report preparation. (Paid stamp not required for OBF projects)
SoCalREN Program Influence
Please explain in your own words why energy efficiency is a significant driver for this project:

The measures identified for this project should save 87,183 kWh annually, which equates to savings the City of Lindsay $22,422 annually in utility costs. The City of Lindsay will be able to reallocate some utility cost budget to other areas to better serve their community. _____________________________________________________________________________________________________________________________________________________________________________ SoCalREN Project Commitment Form Version 6/2/2021
2 Commitment Form Acknowledgement
I, Joseph Tanner acknowledge that the above responsibilities of the City of Lindsay for the Lindsay Wellness Center Whole Building project are required to be fulfilled in accordance with the project timeline in order for SoCalREN to render the services requested. Any unauthorized changes or alterations to the project scope and/or timeline may affect project financial performance, including loss of utility incentives and reduced energy savings.

Signature: _______________________________________________ Date: ____________ Title/Role: City Manager
_____________________________________________________________________________________________________________________________________________________________________________ SoCalREN Project Commitment Form Version 6/2/2021
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