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 August 23, 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. 8034 or via email at [email protected].
1. CALL TO ORDER
2. ROLL CALL
3. PLEDGE
Led by Council Member SANCHEZ.
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 Proclamation in Honor of Lindsay Starbucks (p. 4)
8.2 Proclamation in Honor of Constitution Week (p. 5)
9. CONSENT CALENDAR
Routine items approved in one motion unless an item is pulled for discussion.
9.1 Minutes from August 09, 2022, Regular Meeting (pp. 6 – 10)
9.2 Warrant List for August 03, 2022, through August 14, 2022 (pp. 11 – 16) August 23, 2022 Regular Meeting of the Lindsay City Council
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9.3 Consider Approval of Resolution 22-49, A Resolution of the City Council of the City of Lindsay Proclaiming a Local Emergency, Ratifying the Proclamation of a State Emergency by Governor Newsom on March 4, 2020, and Authorizing a Hybrid Meeting Format of the Legislative Bodies of the City of Lindsay to Allow Attendance In Person or Teleconference Pursuant to Government Code Section 54953(e)(3) (pp. 17 – 21)
9.4 Second Reading of Ordinance 596, An Ordinance of the City of Lindsay Amending Title 2 Administration and Personnel of the Lindsay Municipal Code, Amending Civil Defense and Disaster, and Authorization to Waive Full Reading of Said Ordinance and Authorize Reading by Title Only (pp. 22 – 27)
9.5 Consider Approval of Amendments to Article II of the City of Lindsay Finance and Accounting Policies and Procedures (pp. 28 – 31)
9.6 Consider Approval of Resolution 22-51, A Resolution of the City Council of the City of Lindsay for Retired Annuitant Appointment Under Government Code Sections 7522.56 & 21221(h) (pp. 32 – 36)
9.7 City of Lindsay State Auditor Report 2020-804 1-Year Response (pp. 37 – 115)
10. DISCUSSION ITEMS
10.1 McDermont Study Session
Presented by Joseph M. Tanner, City Manager
11. ACTION ITEMS
11.1 Consider Approval of Fiscal Year 2022-2023 Streets Program (pp. 116 – 117) Presented by Neyba Amezcua, Director of City Services & Planning
11.2 Consider Approval of Resolution 22-50, A Resolution of the City Council of the City of Lindsay Authorizing the Submittal of an Application to the San Joaquin Valley Air Pollution Control District (SJVAPCD) for the Public Benefit Grants New Alternative Fuel Vehicle Purchase Program and Granting City Manager Authorization to Execute Any Documents Thereto (pp. 118 – 133)
Presented by Curtis Cannon, Planning Manager
12. EXECUTIVE (CLOSED) SESSION
12.1 Conference with Real Property Negotiators
Pursuant to Cal Gov. Code § 54956.8
Property: 365 North Sweetbriar Avenue, 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 August 23, 2022 Regular Meeting of the Lindsay City Council
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Under Negotiation: Terms and Conditions of Potential Sale
12.2 Conference with Labor Negotiators Pursuant to Cal Gov. Code § 54957.6 Agency Designated Representative: Joseph M. Tanner, City of Lindsay Employee Organization: Lindsay Public Safety Officers’ Association
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 City Clerk at (559) 562-7102 x 8034. 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.
August 23, 2022 Regular Meeting of the Lindsay City Council
Proclamation
WHEREAS, the City of Lindsay embraces the relationship shared with the residents of our charming community; and
WHEREAS, the City of Lindsay takes advantage of every opportunity to work closely with the population it serves, capitalizing on community oriented policing; and
WHEREAS, Starbucks Manager Robin Jones and her staff have not hesitated to partner with the City of Lindsay at multiple community events; and WHEREAS, Starbucks provided refreshments at our recent Family Camp Out, certainly aiding to its huge success; and
WHEREAS, Starbucks took part in the 2022 National Night Out as well as the Annual Pancake Breakfast by providing drinks for hundreds of attendants; and WHEREAS, Starbucks’ continued volunteerism, donation of gifts and refreshments along with the everyday service they provide has certainly enhanced partnerships with the City of Lindsay, community stakeholders, residents and visitors of the City.
NOW, THEREFORE, BE IT RESOLVED, that I, Ramona Caudillo, Mayor of the City of Lindsay, do hereby proclaim, Tuesday, August 23rd, 2022, as Lindsay Starbucks Appreciation Day.
IN WITNESS WHEREOF, I hereby set my hand and caused the Seal of the City of Lindsay to be affixed this 23rd Day of August of 2022.
LINDSAY CITY COUNCIL
_____________________________
Ramona Caudillo, Mayor
August 23, 2022 Regular Meeting of the Lindsay City Council
Proclamation
WHEREAS, The Constitution of the United States of America, the guardian of our liberties, embodies the principles of limited government in a Republic dedicated to rule by law; and
WHEREAS, September 17, 2022, marks the two hundred and thirty-fifth anniversary of the framing of the Constitution of the United States of America by the Constitutional Convention; and
WHEREAS, it is fitting and proper to accord official recognition to this magnificent document and its memorable anniversary, and to the patriotic celebrations which will commemorate it; and
WHEREAS, Public Law 915 guarantees the issuing of a proclamation each year by the President of the United States of America designating September 17 through 23 as Constitution Week.
NOW, THEREFORE, BE IT RESOLVED, that I, Ramona Caudillo, Mayor of the City of Lindsay, along with members of the Lindsay City Council, do hereby proclaim September 17th through 23rd as Constitution Week in the City of Lindsay.
IN WITNESS WHEREOF, I hereby set my hand and caused the Seal of the City of Lindsay to be affixed this 23rd day of August 2022.
LINDSAY CITY COUNCIL
______________________________
Ramona Caudillo, Mayor
August 23, 2022 Regular Meeting of the Lindsay City Council
LINDSAY CITY COUNCIL
REGULAR MEETING AGENDA
MINUTES
City Hall, 251 E. Honolulu St., Lindsay, CA 93247
Notice is hereby given that the Lindsay City Council will hold a Regular Meeting on August 09, 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. 8034 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
3. PLEDGE
Led by Council Member FLORES.
4. APPROVAL OF AGENDA
• Council approved to push item 11.1 to the next regular meeting of the Lindsay City Council at staffs request.
Motion to Approve Agenda
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO SERNA (5-0) 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 August 23, 2022 Regular Meeting of the Lindsay City Council
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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. • Public comment from Alfredo Velasco from McDermont commented that he was made aware of rumors that members of the public, City, and City Council do not like him or his partner. He also stated that he has provided all financial records to the City and does not understand why the Council did not like or agree with their records. To the best of his knowledge, all records that have been submitted are true and correct. He offered to meet with members of the Council or the City to discuss any concerns that they have. He stated that they have been struggling to book events as community groups or organizations have heard rumors that they are shutting down.
6. COUNCIL REPORT
• Council Member SERNA participated in many activities over the weekend, he participated in the 2nd annual police and fire pancake breakfast, and it was a huge success. He gave a special thank you to all volunteers, police department staff, and all others who helped make the event possible.
He also participated in activities that helped the united farm workers march. • Council Member CERROS participated in the activities to help the united farm workers march. He met with the US Surgeon General’s Office was to discuss how the City is addressing the mental health crisis.
• Council Member FLORES was very happy to see everyone at the United Farm Workers activities, she appreciates their efforts.
• Council Member SANCHEZ attended the United Farms Workers activities this past weekend and did not attend pancake breakfast but asked the mayor where the money will go to and how much money they raised. Mayor CAUDILLO responded saying that they made approximately $400 more than the previous year, Sponsor checks are still due to come in, and that once she has everything, she will have total to present to Council. She said all proceeds will be given to the Lindsay Police Officer’s Association (LPOA). Council Member SANCHEZ asked what proceeds went towards last year, and Officer Nave stated that it was used to purchase police weapon holsters. • Mayor CAUDILLO reported that she attended meetings regarding ransit Safety through TCRTA.
She stated that the pancake breakfast was a success, even though they rant into some issues, she thanked everyone who participated.
7. CITY MANAGER REPORT
• First day of school was today. An Ag Well Permit for the school district was approved, the well does not interfere with the City water supply and should alleviate our water situation in some capacity. Senior Center is currently closed, meals on wheels is still in operation but for information on its availability at the center is pending. Grand opening of Val’s Beauty Shop at 140 West Tulare Rd is on August 13, 2022, from 10 am – 2 pm.
8. RECOGNITION ITEMS
8.1 Presentation of Letters of Appreciation to Recreation Lifeguards Presented by Francesca Quintana, City Clerk & Assistant to the City Manager
9. PRESENTATIONS
9.1 Introduction of New Fire Apparatus Engineers
Presented by Chief Rick Carrillo, Director of Public Safety August 23, 2022 Regular Meeting of the Lindsay City Council
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9.2 Welcome of School Resource Officers and Lindsay Unified School District Update Presented by Chief Rick Carrillo, Director of Public Safety and Tom Rooney, LUSD Superintendent
10. CONSENT CALENDAR
Routine items approved in one motion unless an item is pulled for discussion.
10.1 Minutes from July 26, 2022, Regular Meeting (pp. 4 – 8)
10.2 Warrant List for July 01, 2022 through August 02, 2022(pp. 9 – 27)
10.3 Treasurer’s Report for July 2022 (p. 28 )
10.4 Consider Minute Order Acceptance of the 2021 Street Seal & Rubberized Cape Seal Projects Revision No.1 as Complete and Grant Authorization to File a Notice of Completion (pp. 29 – 31)
10.5 Consider Minute Order Acceptance of the Wastewater Influent and Effluent Flow Control & Monitoring Project as Complete and Grant Authorization to File a Notice of Completion (pp. 32 – 34)
10.6 Consider Minute Order Acceptance of the Packing House Demolition Project as Complete and Grant Authorization to File a Notice of Completion (pp. 35 – 36)
10.7 Consider Minute Order Approval of Special Event Permit (SEP) No. 22-01 and Request to Waive Special Event Permit and Facility Use Fees for the Shakespeare in the Plaza Event at Sweetbriar Plaza on August 25, August 27, September 1, and September 3 of 2022 (pp. 37 – 40)
10.8 Consider Approval of Resolution 22-47, A Resolution of the City Council of the City of Lindsay Amending Membership Fees for the Lindsay Wellness Center (pp. 41 – 45)
10.9 Consider the Approval of Resolution 22-48, A Resolution of the City Council of the City of Lindsay Approving the City of Lindsay Social Media Policy (pp. 46 – 53) Motion to Approve Consent Calendar
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO CERROS (5-0) AYE AYE AYE AYE AYE
11. ACTION ITEMS
11.1 Consider Approval of Fiscal Year 2022-2023 Streets Program (pp. 54 – 55) Presented by Neyba Amezcua, Director of City Services & Planning August 23, 2022 Regular Meeting of the Lindsay City Council
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• This item was pushed to the next regular meeting of the Lindsay City Council
11.2 Consider Designation of Voting Delegates and Alternates for the League of California Cities Annual Conference and Expo (pp. 56 – 60)
Presented by Francesca Quintana, City Clerk & Assistant to the City Manager Motion to Appoint Mayor Pro Tem Cerros as the Delegate and Council Member Sanchez as the Alternate
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CAUDILLO CERROS (5-0) AYE AYE AYE AYE AYE
12. PUBLIC HEARINGS
12.1 First Reading of Ordinance 596, An Ordinance of the City of Lindsay Amending Title 2 Administration and Personnel of the Lindsay Municipal Code, Amending Civil Defense and Disaster, and Authorization to Waive Full Reading of Said Ordinance and Authorize Reading by Title Only (pp. 61 – 66)
Presented by Francesca Quintana, City Clerk & Assistant to the City Manager • Mayor opened the public hearing at 7:09 PM, receiving no public comments online or in-person, the Mayor closed the public hearing at 7:10 PM
Motion to Approve Item 12.1
1st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
SANCHEZ FLORES (5-0) AYE AYE AYE AYE AYE
13. EXECUTIVE (CLOSED) SESSION
13.1 Conference with Labor Negotiators Pursuant to Cal Gov. Code § 54957.6 Agency Designated Representative: Joseph M. Tanner, City of Lindsay Employee Organization: Lindsay Public Safety Officers’ Association • No report out of closed session
14. REQUEST FOR FUTURE ITEMS
• City Manager will have an update on the transit center design/progress • Mayor Pro Tem CERROS requested an update from EDC regarding the Olive Plant.
15. 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 August 23, 2022 Regular Meeting of the Lindsay City Council
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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 City Clerk at (559) 562-7102 x 8034. 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.
August 23, 2022 Regular Meeting of the Lindsay City Council
CITY OF LINDSAY | WARRANT LIST 8/14/2022
TRANSACTION DATES: 08/02/2022 THROUGH 08/14/2022
Check# Fund Date Vendor # Vendor Name Description Amount 21769 $125.00
400 ‐ WELLNESS CENTER 08/05/22 5819 ANITA GUTIERREZ JULY 2022 ZUMBA 125.00 21770 $180.00
101 ‐ GENERAL FUND 08/05/22 4135 BILL WALL'S DIRECT 7/18/22 SERVER UPDA 60.00 101 ‐ GENERAL FUND 08/05/22 4135 BILL WALL'S DIRECT 7/25/22 SERVER UPDA 60.00 101 ‐ GENERAL FUND 08/05/22 4135 BILL WALL'S DIRECT 7/25/22 SERVER UPDA 60.00 21771 $3,051.00
552 ‐ WATER 08/05/22 051 BSK BACTI,MONTHLY ALK/T 2,083.00 553 ‐ SEWER 08/05/22 051 BSK WASTE WATER TESTING 541.00 556 ‐ VITA‐PAKT 08/05/22 051 BSK WASTE WATER TESTING 427.00 21772 $262.00
101 ‐ GENERAL FUND 08/05/22 5013 BUZZ KILL PEST CONT 150 N MIRAGE #150 133.00 101 ‐ GENERAL FUND 08/05/22 5013 BUZZ KILL PEST CONT 157 N. MIRAGE #157 33.00 886 ‐ SAMOA 08/05/22 5013 BUZZ KILL PEST CONT SAMOA TOWN HOMES 43.00 887 ‐ SWEETBRIER TOWNHOUSES 08/05/22 5013 BUZZ KILL PEST CONT HERMOSA TOWN HOMES 53.00 21773 $140.40
101 ‐ GENERAL FUND 08/05/22 1979 CALIFORNIA BUILDING APR‐JUNE 2022 SB147 140.40 21774 $3,438.00
261 ‐ GAS TAX FUND 08/05/22 6365 CENTRAL VALLEY STRI HONOLULU&MIRAGE MAR 3,438.00 21775 $4,350.00
261 ‐ GAS TAX FUND 08/05/22 1702 CENTRAL VALLEY SWEE JULY STREET SWEEPIN 4,350.00 21776 $1,401.00
400 ‐ WELLNESS CENTER 08/05/22 5930 CHRIS ALLARD PM VISIT,BATTERY RE 1,401.00 21777 $810.00
101 ‐ GENERAL FUND 08/05/22 279 CITY OF PORTERVILLE JULY ANIMAL SERVICE 810.00 21778 $3,705.33
400 ‐ WELLNESS CENTER 08/05/22 6090 CLEAN CUT LANDSCAPE W.C. JULY LANDSCAPI 860.00 883 ‐ SIERRA VIEW ASSESSMENT 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐SIERRA VIEW ES 1,129.00 884 ‐ HERITAGE ASSESSMENT DIST 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐HERITAGE PARK 274.00 887 ‐ SWEETBRIER TOWNHOUSES 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐SAMOA TOWNHOME 133.00 887 ‐ SWEETBRIER TOWNHOUSES 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐SWEET BRIER/HE 475.00 888 ‐ PARKSIDE 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐PARKSIDE ESTAT 197.00 889 ‐ SIERRA VISTA ASSESSMENT 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐SIERRA VISTA E 83.33 890 ‐ MAPLE VALLEY ASSESSMENT 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐MAPLE VALLEY 45.00 891 ‐ PELOUS RANCH 08/05/22 6090 CLEAN CUT LANDSCAPE JULY‐PELOUS RANCH 509.00 21779 $4,439.18
101 ‐ GENERAL FUND 08/05/22 6672 COLBY'S TIRE,TOWING LIC#1226737 PAD&ROT 1,254.87 101 ‐ GENERAL FUND 08/05/22 6672 COLBY'S TIRE,TOWING LIC1400762 OIL CHAN 151.16 101 ‐ GENERAL FUND 08/05/22 6672 COLBY'S TIRE,TOWING LIC#1366733 REPAIRS 1,569.26 101 ‐ GENERAL FUND 08/05/22 6672 COLBY'S TIRE,TOWING LIC1322839 FENDER S 346.56 101 ‐ GENERAL FUND 08/05/22 6672 COLBY'S TIRE,TOWING LIC#1226627 TIRES 383.13 101 ‐ GENERAL FUND 08/05/22 6672 COLBY'S TIRE,TOWING LIC#1366733 PAD&ROT 734.20 21780 $547.07
101 ‐ GENERAL FUND 08/05/22 102 CULLIGAN #53249 LATE FEE 1.42 101 ‐ GENERAL FUND 08/05/22 102 CULLIGAN #53249 C.M. JULY 20 10.50 101 ‐ GENERAL FUND 08/05/22 102 CULLIGAN #53249 H.R. JULY 20 17.75 101 ‐ GENERAL FUND 08/05/22 102 CULLIGAN #53249 F.D. JULY 20 50.75 400 ‐ WELLNESS CENTER 08/05/22 102 CULLIGAN 860 N SEQUOIA JULY 48.17 552 ‐ WATER 08/05/22 102 CULLIGAN 18869 AVE 240 104.97 552 ‐ WATER 08/05/22 102 CULLIGAN 18899 AVE 240 180.76 552 ‐ WATER 08/05/22 102 CULLIGAN C.S.‐150 N MIRAGE 29.75 552 ‐ WATER 08/05/22 102 CULLIGAN 23965 RD 188 39.38 552 ‐ WATER 08/05/22 102 CULLIGAN 18829 AVE 240 55.12 553 ‐ SEWER 08/05/22 102 CULLIGAN WWTP‐23611 RD 196 8.50 August 23, 2022 Regular Meeting of the Lindsay City Council
21781 $850.00
552 ‐ WATER 08/05/22 6118 CVIN LLC D.B.A. VAS 8/1/22‐8/31/22 283.34 553 ‐ SEWER 08/05/22 6118 CVIN LLC D.B.A. VAS 8/1/22‐8/31/22 283.33 554 ‐ REFUSE 08/05/22 6118 CVIN LLC D.B.A. VAS 8/1/22‐8/31/22 283.33 21782 $65.00
400 ‐ WELLNESS CENTER 08/05/22 6835 CYNTHIA HAMERSLAGH REFUND SWIM LESSONS 65.00 21783 $500.00
400 ‐ WELLNESS CENTER 08/05/22 6914 DAISY ANTUNA POOL RENTAL DEPOSIT 500.00 21784 $40.00
400 ‐ WELLNESS CENTER 08/05/22 6281 DENISE MARTINEZ REFUND SWIM LESSONS 40.00 21785 $367.30
101 ‐ GENERAL FUND 08/05/22 111 DEPT OF CONSERVATIO SEISMIC COMMERCIAL 130.62 101 ‐ GENERAL FUND 08/05/22 111 DEPT OF CONSERVATIO SEISMIC RESIDENTIAL 236.68 21786 $7.50
101 ‐ GENERAL FUND 08/05/22 4000 DEPT. OF TOXIC SUBS EPA ID# VERIF. FEE 7.50 21787 $112.88
700 ‐ CDBG REVOLVING LN FUND 08/05/22 2540 DEPT.OF HOUSING & C 7/31/22 CDBG TO HCD 112.88 21788 $3,177.67
720 ‐ HOME REVOLVING LN FUND 08/05/22 2540 DEPT.OF HOUSING & C 7/31/22 HOME TO HCD 3,177.67 21789 $350.00
102 ‐ PUBLIC SAFETY ASSET FORT 08/05/22 6366 DJ RENE SALAZAR DJ‐COMMUNITY EVENTS 350.00 21790 $4,678.35
553 ‐ SEWER 08/05/22 5978 DOMINO SOLAR LTD JB‐9325693‐00 JUNE 4,678.35 21791 $411.76
101 ‐ GENERAL FUND 08/05/22 633 ENTENMANN‐ROVIN CO DOME BADGE 411.76 21792 $211.81
101 ‐ GENERAL FUND 08/05/22 1450 FRESNO OXYGEN & WEL D,E,SML,MED CYLINDE 49.33 101 ‐ GENERAL FUND 08/05/22 1450 FRESNO OXYGEN & WEL D,E,SML,MED CYLINDE 54.16 101 ‐ GENERAL FUND 08/05/22 1450 FRESNO OXYGEN & WEL D,E,SML,MED CYLINDE 54.16 101 ‐ GENERAL FUND 08/05/22 1450 FRESNO OXYGEN & WEL D,E,SML,MED CYLINDE 54.16 21793 $8,493.27
552 ‐ WATER 08/05/22 137 FRIANT WATER AUTHOR FKC FINAL JJP PYMT 1,527.83 552 ‐ WATER 08/05/22 137 FRIANT WATER AUTHOR AUG. SLDMWA COSTS 6,965.44 21794 $753.64
101 ‐ GENERAL FUND 08/05/22 148 GOMEZ AUTO & SMOG LIC#1405530 FAN MOT 337.42 101 ‐ GENERAL FUND 08/05/22 148 GOMEZ AUTO & SMOG LIC#1366864 PAD&ROT 416.22 21795 $1,912.50
101 ‐ GENERAL FUND 08/05/22 5279 GREG MCQUEEN BACKGROUND INVESTIG 1,912.50 21796 $5,063.34
101 ‐ GENERAL FUND 08/05/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY MANAGER 1,656.25 101 ‐ GENERAL FUND 08/05/22 5647 GRISWOLD,LASSALLE,C MATTER:POLICE DEPT. 2,226.67 101 ‐ GENERAL FUND 08/05/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY SERVICE 256.25 101 ‐ GENERAL FUND 08/05/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY MANAGER 360.42 101 ‐ GENERAL FUND 08/05/22 5647 GRISWOLD,LASSALLE,C MATTER:CITY CLERK 563.75 21797 $100.00
101 ‐ GENERAL FUND 08/05/22 6798 HECTOR VARGAS ARBOR DEPOSIT REFUN 100.00 21798 $100.00
101 ‐ GENERAL FUND 08/05/22 6604 HIPOLITO CERROS JULY COUNCIL STIPEN 50.00 101 ‐ GENERAL FUND 08/05/22 6604 HIPOLITO CERROS AUG. COUNCIL STIPEN 50.00 21799 $225.00
101 ‐ GENERAL FUND 08/05/22 6346 JEFF PFEIFFER OLIVE BOWL SQUIRREL 225.00 21800 $100.00
101 ‐ GENERAL FUND 08/05/22 2601 JOHN HIBLER WEATHER WEATHER SVCS JUN/JU 100.00 21801 $300.00
400 ‐ WELLNESS CENTER 08/05/22 5804 KELSIE AVINA JULY 2022 ZUMBA 300.00 21802 $5,334.00
101 ‐ GENERAL FUND 08/05/22 4076 LIEBERT CASSIDY WHI MATTER:LI012‐00001 1,482.00 101 ‐ GENERAL FUND 08/05/22 4076 LIEBERT CASSIDY WHI MATTER:LI012‐00005 1,713.00 101 ‐ GENERAL FUND 08/05/22 4076 LIEBERT CASSIDY WHI MATTER:LI 012‐00006 2,139.00 August 23, 2022 Regular Meeting of the Lindsay City Council
21803 $10,524.00
101 ‐ GENERAL FUND 08/05/22 6225 LIFTOFF LLC YEARLY OFFICE 365 L 10,524.00 21804 $1,178.53
400 ‐ WELLNESS CENTER 08/05/22 5788 LINCOLN AQUATICS LIQUID CHLORINE 1,178.53 21805 $462.50
101 ‐ GENERAL FUND 08/05/22 5424 LINDSAY VETERINARY 7/27 ANIMAL SERVICE 10.00 101 ‐ GENERAL FUND 08/05/22 5424 LINDSAY VETERINARY 7/18 ANIMAL SERVICE 120.00 101 ‐ GENERAL FUND 08/05/22 5424 LINDSAY VETERINARY 7/18,7/20 ANIMAL SV 252.50 101 ‐ GENERAL FUND 08/05/22 5424 LINDSAY VETERINARY 7/26 ANIMAL SERVICE 80.00 21806 $5,800.00
400 ‐ WELLNESS CENTER 08/05/22 6260 LLEON SERVICES W.C‐AUG CHEM BALANC 1,800.00 400 ‐ WELLNESS CENTER 08/05/22 6260 LLEON SERVICES W.C INSTL POOL HEAT 4,000.00 21807 $75.00
400 ‐ WELLNESS CENTER 08/05/22 6499 MARGARITA BENITEZ B JULY 2022 ZUMBA 75.00 21808 $150.00
400 ‐ WELLNESS CENTER 08/05/22 6599 MARIA EDWARDS JULY 2022 ZUMBA 150.00 21809 $280.00
400 ‐ WELLNESS CENTER 08/05/22 6869 MARIA FLORES REFUND SWIM LESSONS 280.00 21810 $175.92
101 ‐ GENERAL FUND 08/05/22 6550 MARIO SAGREDO ELECT P.S. INSTALL OUTLET 175.92 21811 $20.00
400 ‐ WELLNESS CENTER 08/05/22 5806 MELANIE SHOLANDER REFUND SWIM LESSONS 20.00 21812 $100.00
400 ‐ WELLNESS CENTER 08/05/22 6877 MICHELLE CERVANTES REFUND SWIM LESSONS 100.00 21813 $630.00
101 ‐ GENERAL FUND 08/05/22 6437 MORINDA MEDICAL GRO JUNE 2022 CLAIMS 630.00 21814 $13.95
101 ‐ GENERAL FUND 08/05/22 1565 OACYS.COM INC DOMAIN PARKING & DN 13.95 21815 $476.42
552 ‐ WATER 08/05/22 6673 PACE SUPPLY CORP BOLT SET,FLG ADAPTE 476.42 21816 $40.00
400 ‐ WELLNESS CENTER 08/05/22 6882 PATRICIA MARTINEZ REFUND SWIM LESSONS 40.00 21817 $45.00
400 ‐ WELLNESS CENTER 08/05/22 276 PORTERVILLE RECORDE REF#261558 W.C. ADV 45.00 21818 $15,946.30
600 ‐ CAPITAL IMPROVEMENT 08/05/22 4618 PROVOST & PRITCHARD HERMOSA ST REHAB 15,946.30 21819 $82.04
101 ‐ GENERAL FUND 08/05/22 285 QUILL CORPORATION PAPER CLIPS/STICKY 25.63 101 ‐ GENERAL FUND 08/05/22 285 QUILL CORPORATION STAPLES,BNDR,PAPER 56.41 21820 $109,805.25
552 ‐ WATER 08/05/22 3016 QUINN COMPANY CATERPILLAR‐1171062 54,902.62 553 ‐ SEWER 08/05/22 3016 QUINN COMPANY CATERPILLAR‐1171062 54,902.63 21821 $5,000.00
552 ‐ WATER 08/05/22 6095 RALPH GUTIERREZ WAT JULY CPO WATER TRMT 2,500.00 553 ‐ SEWER 08/05/22 6095 RALPH GUTIERREZ WAT JULY CPO SEWER TRMT 2,500.00 21822 $50.00
101 ‐ GENERAL FUND 08/05/22 6602 RAMIRO SERNA AUG. COUNCIL STIPEN 50.00 21823 $75.00
101 ‐ GENERAL FUND 08/05/22 6603 RAMONA CAUDILLO AUG. COUNCIL STIPEN 75.00 21824 $50.00
101 ‐ GENERAL FUND 08/05/22 5511 ROSAENA SANCHEZ AUG. COUNCIL STIPEN 50.00 21825 $310.00
101 ‐ GENERAL FUND 08/05/22 302 SEQUOIA TOWING TOW FEE CASE#22‐112 310.00 21826 $7,743.74
552 ‐ WATER 08/05/22 4555 THATCHER COMPANY IN 2022250901459CYL DE (1,631.25) 552 ‐ WATER 08/05/22 4555 THATCHER COMPANY IN 2022250105281CHLORI 9,374.99 21827 $231.00
101 ‐ GENERAL FUND 08/05/22 4488 SIRCHIE ACQUISITION HDPE,SWABS,PRINT KI 231.00 August 23, 2022 Regular Meeting of the Lindsay City Council
21828 $32,707.06
101 ‐ GENERAL FUND 08/05/22 310 SOUTHERN CA. EDISON 600001505934 1,099.80 101 ‐ GENERAL FUND 08/05/22 310 SOUTHERN CA. EDISON 600001505934 1,973.07 101 ‐ GENERAL FUND 08/05/22 310 SOUTHERN CA. EDISON 600001505934 3,032.90 101 ‐ GENERAL FUND 08/05/22 310 SOUTHERN CA. EDISON 600001505934 48.18 261 ‐ GAS TAX FUND 08/05/22 310 SOUTHERN CA. EDISON 600001505934 5,743.79 552 ‐ WATER 08/05/22 310 SOUTHERN CA. EDISON 600001505934 18,889.77 553 ‐ SEWER 08/05/22 310 SOUTHERN CA. EDISON 600001505934 417.19 556 ‐ VITA‐PAKT 08/05/22 310 SOUTHERN CA. EDISON 600001505934 659.47 883 ‐ SIERRA VIEW ASSESSMENT 08/05/22 310 SOUTHERN CA. EDISON 600001505934 34.98 884 ‐ HERITAGE ASSESSMENT DIST 08/05/22 310 SOUTHERN CA. EDISON 600001505934 17.26 886 ‐ SAMOA 08/05/22 310 SOUTHERN CA. EDISON 600001505934 17.49 887 ‐ SWEETBRIER TOWNHOUSES 08/05/22 310 SOUTHERN CA. EDISON 600001505934 13.14 888 ‐ PARKSIDE 08/05/22 310 SOUTHERN CA. EDISON 600001505934 17.26 889 ‐ SIERRA VISTA ASSESSMENT 08/05/22 310 SOUTHERN CA. EDISON 600001505934 183.83 890 ‐ MAPLE VALLEY ASSESSMENT 08/05/22 310 SOUTHERN CA. EDISON 600001505934 96.61 891 ‐ PELOUS RANCH 08/05/22 310 SOUTHERN CA. EDISON 1209 BELLAH LDSCP 18.92 891 ‐ PELOUS RANCH 08/05/22 310 SOUTHERN CA. EDISON 600001505934 443.40 21829 $85.83
101 ‐ GENERAL FUND 08/05/22 6551 TIME WARNER CABLE 106076601071422 JUL 85.83 21830 $60.00
552 ‐ WATER 08/05/22 5691 STATE WATER RESOURC JOSE VEGA T2 TEST 60.00 21831 $250.00
101 ‐ GENERAL FUND 08/05/22 5792 THOMSON REUTERS ‐ W JULY ONLINE/SOFTWAR 250.00 21832 $343.66
400 ‐ WELLNESS CENTER 08/05/22 3396 TK ELEVATOR CORPORA W.C. FULL MAINTENAN 343.66 21833 $6,210.00
101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/24/22 JARROD SICK 172.80 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/31/22 JULISSA LUN 561.60 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/24 JOSHUA,JARROD, 669.60 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/24 JOSHUA,JARROD, 691.20 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/24 JOSHUA,JARROD, 691.20 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/24/22 JULISSA LUN 810.00 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/31 JARROD,JOSHUA, 831.60 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/31 JARROD,JOSHUA, 864.00 101 ‐ GENERAL FUND 08/05/22 5747 UNITED STAFFING 7/31 JARROD,JOSHUA, 864.00 552 ‐ WATER 08/05/22 5747 UNITED STAFFING SYDNEY‐WATER WASTER 21.60 552 ‐ WATER 08/05/22 5747 UNITED STAFFING SYDNEY‐WATER WASTER 32.40 21834 $7,559.66
552 ‐ WATER 08/05/22 2960 UNITED STATES BUREA 5‐07‐20 W428‐LTR1‐P 2,427.92 552 ‐ WATER 08/05/22 2960 UNITED STATES BUREA 5‐07‐20 W428‐LTR1‐P 5,131.74 21835 $664.98
552 ‐ WATER 08/05/22 356 USA BLUEBOOK TELESCOPE GATE VALV 231.47 552 ‐ WATER 08/05/22 356 USA BLUEBOOK WHEELER REX RATCHET 433.51 21836 $1,252.15
101 ‐ GENERAL FUND 08/05/22 612 WEISENBERGERS ACE H OLIVE BOWL OP SUPPL 447.66 101 ‐ GENERAL FUND 08/05/22 612 WEISENBERGERS ACE H BLDG REPAIRS 594.21 101 ‐ GENERAL FUND 08/05/22 612 WEISENBERGERS ACE H LANDSCAPE MAINTENAN 95.01 400 ‐ WELLNESS CENTER 08/05/22 612 WEISENBERGERS ACE H W.C. BLDG MAINTENAN 115.27 21837 $50.00
101 ‐ GENERAL FUND 08/05/22 4068 YOLANDA FLORES AUG. COUNCIL STIPEN 50.00 21838 $250.00
400 ‐ WELLNESS CENTER 08/05/22 5912 YVETTE DURAN JULY 2022 POUND & T 250.00 21839 $664.39
261 ‐ GAS TAX FUND 08/05/22 382 ZUMAR INDUSTRIES IN STREET SIGNS 664.39 21840 $44,697.22
306 ‐ COVID‐19 ARPA FUND 08/05/22 6299 ERS INDUSTRIAL SERV 2ND PB‐729 E HONOLU 44,697.22 21841 $52,690.00
306 ‐ COVID‐19 ARPA FUND 08/05/22 6299 ERS INDUSTRIAL SERV CHANGE ORDERS #1 52,690.00 August 23, 2022 Regular Meeting of the Lindsay City Council
21842 $77,268.66
101 ‐ GENERAL FUND 08/08/22 6915 SELMA HONDA NEW VEHICLE‐CS DIR. 11,590.30 101 ‐ GENERAL FUND 08/08/22 6915 SELMA HONDA NEW VEHICLE FOR F.D 38,634.33 552 ‐ WATER 08/08/22 6915 SELMA HONDA NEW VEHICLE‐CS DIR. 11,590.30 553 ‐ SEWER 08/08/22 6915 SELMA HONDA NEW VEHICLE‐CS DIR. 7,726.87 554 ‐ REFUSE 08/08/22 6915 SELMA HONDA NEW VEHICLE‐CS DIR. 7,726.86 UBANK7 $14,251.62
101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S NW WINDOW DECALS 104.16 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S DOLLAR GEN‐WATER 12.90 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S FLIGHT‐NALEO CONFER 1,200.46 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S CONWAY SHIELD‐HELME 129.31 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ZOOM 13.50 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S NEO GOV RECRUIT/ADD 130.00 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S HOME DEPOT‐STROBE L 137.81 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ADOBE 14.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ZOOM 15.89 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S CONWAY‐HELMET SHIEL 157.08 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S GROCERIES‐WATER TRE 17.84 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S USPS‐PARKS OP SUPPL 17.80 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S USPS‐CITY CLERK 18.40 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S VIVEROS‐VEHICLE DET 180.00 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S QUALITY MART‐WATER 19.19 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S PANERA‐HR MEETING&T 215.39 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S FIRE DEPT CLOTH‐FAE 223.62 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S COUNCIL'S MEETING&T 2,400.00 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S USPS‐CITY CLERK 26.95 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S BART BRIDGE‐HATS 2,720.00 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ADOBE 293.68 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ADOBE 33.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S CHINAS ALLEY‐LUNCH 34.68 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S BOND BUYER CA PUBLI 355.00 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐TV FOR LOBBY 400.56 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S TOWN&COUN‐STAFF MEE 46.59 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S MARSHALLS‐RETURN IT (46.96) 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S WPSG‐HELMET DECALS 49.97 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S STACKSOCIAL‐MICROSO 49.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S STACKSOCIAL‐MICROSO 49.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S STACKSOCIAL‐MICROSO 49.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S STACKSOCIAL‐MICROSO 49.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S NATIONAL SHERRIF DU 49.00 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S SMART&FINL‐CITY LUN 50.46 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ADOBE 50.97 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S WONDERSHARE‐SOFTWAR 69.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S PUBLIC SAFETY STORE 802.01 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S MICHAEL'S‐FRAMES 82.92 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S HOTEL‐NALEO CONFERE 862.92 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S ADOBE 9.99 101 ‐ GENERAL FUND 07/22/22 6326 CORPORATE PAYMENT S MARSHALLS‐TRAINING 95.86 102 ‐ PUBLIC SAFETY ASSET FORT 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐COMM EVENT 17.35 102 ‐ PUBLIC SAFETY ASSET FORT 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐COMM EVENT 17.35 102 ‐ PUBLIC SAFETY ASSET FORT 07/22/22 6326 CORPORATE PAYMENT S VISTAPRINT‐COMM EVE 221.68 102 ‐ PUBLIC SAFETY ASSET FORT 07/22/22 6326 CORPORATE PAYMENT S FRISBEES‐COMM EVENT 311.03 102 ‐ PUBLIC SAFETY ASSET FORT 07/22/22 6326 CORPORATE PAYMENT S EZ UP‐COMM EVENT 455.88 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐ID CARD MACH 108.60 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S WALMART‐CANOPY SHAD 137.66 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S DOLLAR TREE‐PAINT&S 17.77 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S COSTCO‐CONCESSION S 377.88 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S TONY'S PIZZA‐CONCES 45.50 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S TONY'S PIZZA‐CONCES 45.50 August 23, 2022 Regular Meeting of the Lindsay City Council
400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S TONY'S PIZZA‐CONCES 48.50 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S SAVE MART‐CONCESSIO 52.36 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐EXERCISE EQU 535.48 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S TONY'S PIZZA‐CONCES 57.38 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐CLOCK 63.12 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S AMAZON‐WRISTBANDS 70.68 400 ‐ WELLNESS CENTER 07/22/22 6326 CORPORATE PAYMENT S COSTCO‐PAINT&SIP EV 91.02 552 ‐ WATER 07/22/22 6326 CORPORATE PAYMENT S CA RURAL WATER CLAS 160.00 552 ‐ WATER 07/22/22 6326 CORPORATE PAYMENT S CA RURAL WATER CLAS 220.00
SUMMARY BY FUNDING SOURCE
101 ‐ GENERAL FUND 108,261.43
102 ‐ PUBLIC SAFETY ASSET FORT 1,373.29 261 ‐ GAS TAX FUND 14,196.18
306 ‐ COVID‐19 ARPA FUND 97,387.22 400 ‐ WELLNESS CENTER 13,388.08 552 ‐ WATER 116,091.08
553 ‐ SEWER 71,057.87
554 ‐ REFUSE 8,010.19
556 ‐ VITA‐PAKT 1,086.47
600 ‐ CAPITAL IMPROVEMENT 15,946.30 700 ‐ CDBG REVOLVING LN FUND 112.88 720 ‐ HOME REVOLVING LN FUND 3,177.67 883 ‐ SIERRA VIEW ASSESSMENT 1,163.98 884 ‐ HERITAGE ASSESSMENT DIST 291.26 886 ‐ SAMOA 60.49
887 ‐ SWEETBRIER TOWNHOUSES 674.14 888 ‐ PARKSIDE 214.26
889 ‐ SIERRA VISTA ASSESSMENT 267.16 890 ‐ MAPLE VALLEY ASSESSMENT 141.61 891 ‐ PELOUS RANCH 971.32
TOTAL $ 453,872.88
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
TO: Lindsay City Council
FROM: Francesca Quintana, City Clerk & Assistant to the City Manager DEPARTMENT: City Manager
ITEM NO.: 9.3
MEETING DATE: August 23, 2022
ACTION & RECOMMENDATION
Consider Approval of Resolution 22-49, A Resolution of the City Council of the City of Lindsay Proclaiming a Local Emergency, Ratifying the Proclamation of a State Emergency by Governor Newsom on March 4, 2020, and Authorizing a Hybrid Meeting Format of the Legislative Bodies of the City of Lindsay to Allow Attendance In Person or Teleconference 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.
On June 14, 2022, the Lindsay City Council was asked to consider the future meeting format of the legislative bodies of the City of Lindsay. The City Council found that there is still a state of emergency that impacts the ability of members to safely meet in person and approved a hybrid meeting format moving forward. The City 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, the City Council 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 August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
find that it reconsidered the circumstances of the state of emergency and that one of 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 hold a hybrid meeting and utilize teleconference at the regular City Council meeting held on August 23, 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 No. 22-49
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-49
NUMBER 22-49
TITLE
MEETING
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINDSAY
PROCLAIMING A LOCAL EMERGENCY, RATIFYING THE
PROCLAMATION OF A STATE EMERGENCY BY GOVERNOR
NEWSOM ON MARCH 4, 2020, AND AUTHORIZING A HYBRID
MEETING FORMAT OF THE LEGISLATIVE BODIES OF THE CITY OF
LINDSAY TO ALLOW ATTENDANCE IN PERSON OR
TELECONFERENCE PURSUANT TO GOVERNMENT CODE SECTION
54953(E)(3)
At a regularly scheduled meeting of the City of Lindsay City Council held on August 23, 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 August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-49
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.
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-49
PASSED AND ADOPTED by the City Council of the City of Lindsay as follows:
MEETING DATE August 23, 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.
FRANCESCA QUINTANA RAMONA CAUDILLO
CITY CLERK MAYOR
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
TO: Lindsay City Council
FROM: Francesca Quintana, City Clerk & Assistant to the City Manager DEPARTMENT: City Manager
ITEM NO.: 9.4
MEETING DATE: August 23, 2022
ACTION & RECOMMENDATION
Second Reading of Ordinance 596, An Ordinance of the City of Lindsay Amending Title 2 Administration and Personnel of the Lindsay Municipal Code, Amending Civil Defense and Disaster, and Authorization to Waive Full Reading of Said Ordinance and Authorize Reading by Title Only.
BACKGROUND | ANALYSIS
Ordinance No. 596 is intended to grant alternate disaster proclamation powers to the City Manager and the County of Tulare in the event of a local emergency. Ordinance 596 amends chapter 2.44 of the Lindsay Municipal code to add the City Manager as an alternate decision maker in the event of a disaster.
Staff recommends that the City Council pass and adopt Ordinance 596 given recent health or water emergencies in the City of Lindsay.
FISCAL IMPACT
No fiscal impact.
ATTACHMENTS
• Ordinance 596 – Redline Copy
August 23, 2022 Regular Meeting of the Lindsay City Council
ORDINANCE NO. 596
AN ORDINANCE AMENDING TITLE 2 OF THE LINDSAY MUNICIPAL CODE, AMENDING CHAPTER 2.44 CIVIL DEFENSE AND DISASTER
THE CITY COUNCIL OF THE CITY OF LINDSAY DOES ORDAIN AS FOLLOWS:
Section 1. PURPOSE. The provisions of this ordinance are intended to grant alternate disaster proclamation powers to the City Manager and the County of Tulare in the event of a local disaster.
Section 2. CODE ENACTMENT. Lindsay Municipal Code, Title 2 is hereby amended as follows:
Chapter 2.44
Civil Defense and Disaster
2.44.050 Council; Created
A. The civil defense and disaster council of the Tulare operational area, which may be referred to as the disaster council, is created and shall consist of the following:
1. One member of the board of supervisors of the county to be appointed by the board;
2. The mayors of the cities of Dinuba, Exeter, Farmersville, Lindsay, Porterville, Tulare, Visalia and Woodlake, or alternates appointed by the respective city councils;
3. The director of civil defense and disaster of the Tulare operational area, who shall be an ex officio member and who shall not be entitled to a vote at the meetings of the disaster council;
4. Two persons residing in the unincorporated area of Tulare County who shall be appointed by the other members of the disaster council.
B. The member of the board of supervisors selected to serve on the disaster council shall serve as chairman of the disaster council, and the members of the disaster council shall elect a vice chairman and such other officers as they deem necessary, and they shall prescribe their own rules of procedure. The disaster council shall meet upon call of the chairman; or, in his absence from the county or inability to call such a meeting, upon the call of the vice chairman.
2.44.070 Council; Chairman
The chairman of the disaster council is empowered to perform the following acts:
August 23, 2022 Regular Meeting of the Lindsay City Council
A. To request the council of the city to proclaim the existence or threatened existence of a local disaster and the termination thereof, if the city council is in session, or to issue such a proclamation if the city council is not in session, subject to confirmation by the city council at the earliest practicable time.
B. To request that the mayor request the Governor to proclaim a state of extreme emergency or disaster when in the opinion of the chairman the resources of the area or region are inadequate to cope with the local disaster.
2.44.080 Director, Office Created
There is created the position of director of civil defense and disaster of the Tulare operational area, who may be referred to as the director. The director of civil defense and disaster of the county shall serve as the director, and his staff shall serve as the staff of the civil defense and disaster office of the Tulare operational area. The board of supervisors of the county shall consider the recommendations of the disaster council in the appointment or discharge of the director.
2.44.090 Director; Powers And Duties
The director is empowered:
A. To control and direct the efforts of the civil defense and disaster organization of the Tulare operational area for the accomplishment of the purposes of this chapter; B. To direct the coordination and cooperation between divisions, services and staff of the civil defense and disaster organization of the Tulare operational area, and to resolve questions of authority and responsibility that may arise between them; C. To represent the civil defense and disaster organization of the Tulare operational area in all dealings with public or private agencies pertaining to civil defense and disaster;
D. To prepare a civil defense plan and program for the Tulare operational area.
2.44.100 Director, Disaster Proclamation Powers
In the event of the proclamation of a local disaster as provided in Section 2.44.080, or the proclamation of a state of extreme emergency or disaster by the Governor, or the director of the disaster office of the state, or the County, or the City Managerdirector is empowered to perform the following acts:
A. To make and issue rules and regulations on matters reasonably related to the protection of life and property as affected by the disaster; provided, however, that August 23, 2022 Regular Meeting of the Lindsay City Council
the rules and regulations must be confirmed at the earliest practicable time by the disaster council;
B. TSubject to the approval of the city council, to obtain vital supplies, equipment and such other properties found lacking and needed for the protection of the life and property of the people, and to bind the city for the fair value thereof and, if required, to commandeer the same immediately for public use.
C. To require emergency services of any city officer or employee, and in the event of the proclamation of a state of extreme emergency or disaster by the Governor or County in the region in which the city is located, to commandeer the aid of as many citizens as theyhe thinks necessary in the execution of theirhis duties. Such persons shall be entitled to all privileges, benefits and immunities which are provided by state law for registered civil defense and disaster worker volunteers; D. To requisition necessary personnel or material of any city department or agency; E. To execute all of the special powers conferred upon themhim by this chapter or by resolution adopted pursuant to this chapter, all powers conferred upon themhim by any statute, by agreement approved by the city council, or by any other lawful authority;
F. To exercise complete authority over the city and to exercise all police power vested in the city by the constitution and general law, iflaw if all members of the city council are unavailable.
All other code sections in Title 2 of the Lindsay Municipal Code remain unchanged.
Section 3. CEQA REVIEW. The City Council hereby finds that this ordinance is not subject to review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15060(c)(2) [the activity will not result in direct or reasonably foreseeable indirect physical changes in the environment].
Section 4. NO LIABILITY. The provisions of this ordinance shall not in any way be construed as imposing any duty of care, liability or responsibility for damage to person or property upon the City of Lindsay, or any official, employee or agent thereof.
Section 5. PENDING ACTIONS. Nothing in this ordinance or in the codes hereby adopted shall be construed to affect any suit or proceeding pending or impending in any court, or any rights acquired, or liability incurred, or any cause or causes of action acquired or existing, under any act or ordinance or code repealed by this ordinance, nor shall any just or legal right or remedy of any character be lost, impaired or affected by this ordinance.
August 23, 2022 Regular Meeting of the Lindsay City Council
Section 6. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this ordinance, or its application to any other person or circumstance. The City Council of the City of Lindsay hereby declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.
Section 7. CONSTRUCTION. The City Council intends this ordinance to supplement, not to duplicate or contradict, applicable state and federal law and this ordinance shall be construed in light of that intent. To the extent the provisions of the Lindsay Municipal Code as amended by this ordinance are substantially the same as provisions in the Lindsay Municipal Code existing prior to the effectiveness of this ordinance, then those amended provisions shall be construed as continuations of the earlier provisions and not as new enactments.
Section 8. EFFECTIVE DATE. The foregoing ordinance shall take effect thirty (30) days from the date of the passage hereof. Prior to the expiration of fifteen (15) days from the enactment hereof a certified copy of this ordinance shall be posted in the office of the City Clerk pursuant to Government Code section 36933(c)(l) and a summary shall be published once in the Porterville Recorder, a newspaper printed and published in the City of Porterville, State of California, together with the names of the Council members voting for and against the same.
THE FOREGOING ORDINANCE, read by title only with waiving of the reading in full, was introduced at a regularly scheduled meeting on the ____th day of __________________ 2022.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council held on the ____th day of __________________ 2022.
CITY COUNCIL OF THE CITY OF LINDSAY
________________________________________
Ramona Caudillo, Mayor
ATTEST:
August 23, 2022 Regular Meeting of the Lindsay City Council
____________________________________
Francesca QuintanaMayra Espinoza-Martinez, City Clerk
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
TO: Lindsay City Council
FROM: Juana Espinoza, Director of Finance
DEPARTMENT:
ITEM NO.:
Finance
9.5 MEETING DATE: August 23, 2022
ACTION & RECOMMENDATION
Consider Approval of Amendments to Article II of the City of Lindsay Finance and Accounting Policies and Procedures.
BACKGROUND | ANALYSIS
The primary objectives for the City of Lindsay’s internal control structure for cash handling are to ensure that the assets of the City are protected from loss, theft, or misuse.
Staff has updated Article II of the Finance Policies and Procedures to clarify and reinforce safe cash handling procedures to secure City resources by strengthening internal controls. Staff recommends that Council approve of the amendments to Article II.
All other sections of the City of Lindsay’s Finance and Accounting Policies and Procedures remain unchanged.
FISCAL IMPACT
None.
ATTACHMENTS
• City of Lindsay Finance and Accounting Policies and Procedures Article II Excerpt – Redline Copy
August 23, 2022 Regular Meeting of the Lindsay City Council
ARTICLE II. REVENUES
The Finance Department shall be responsible for recording all revenues, from all sources, to the general ledger. Assigned finance staff shall be responsible for the monthly utility billing, quarterly business license billing, other miscellaneous billings and loan draws as dictated by budgeted project activities. All departments that generate revenue must report to the Finance department.
Section 1. GRANTS
It shall be the responsibility of the City Manager, the Director of Finance, and staff, or contracted consultants under the direction of the City Manager, to prepare applications for intergovernmental financial assistance and to make new additional applications from time to time, as appropriate. All grant applications must be pre‐approved by the governing body. All draw requests for awarded grants must be approved by the City Manager and Director of Finance prior to submission (see Article III: Grant Funding and Compliance Policy for full details)..
Section 2. FEES AND CHARGES
The finance staff shall bill and/or charge fees for services according to the method and or amount established by the governing board and in accordance with the city ordinance pertaining to same.
Section 3. LOANS
COL may acquire the funds necessary to meet financial obligations by means of loans from either public or private entities. All loans shall be approved by resolution of the City Council and may not exceed the standard limit as set forth by the Controller of the State of California.
Section 4. INVOICING AND ACCOUNTS RECEIVABLE
Unless otherwise stipulated by contract of necessity, COL shall maintain its accounts receivable and invoice the accounts maintained therein on a monthly or quarterly basis. The Director of Finance shall determine any amounts that are deemed uncollectible and get approval from the City Manager before writing them off; all amounts "written‐off' shall be duly documented and reviewed by the independent auditor during the annual audit.
Section 5. RECEIPTS
All cash receipts shall be processed in accordance with the following procedures:
Mail Receipts
Beginning cash balances for all departments are designated restricted funds and may not be altered without written authorization from the Director of Finance. The Finance register shall maintain a beginning cash balance of $500 which is to be verified at the beginning of the work day and again at the end of the work day. The Wellness Center shall maintain a beginning cash balance of $200 which is to be verified at the beginning of the work day and again at the end of the work day.
August 23, 2022 Regular Meeting of the Lindsay City Council
Receipts received over‐the‐counter must have supporting documentation to ensure proper posting to the customer's account and/or the general ledger revenue line. All receipts must be date‐stamped.Checks or warrants received by mail shall 1) be channeled by the mail clerk to the front desk clerk for input into the accounting system via the receipts manager software., 2.) Ssupporting documentation accompanying a check or warrant shall be stamped with the date of receipt or .3.) Aany payment not including supporting documentation shall be verified with the sender and the supporting documentation shall be created by staff and 4.). Sstaff shall identify the remittance and shall affix the proper fund number and revenue code to the supporting documentation, if needed; . all utility and business license payments shall be recorded via the accounting software system using their identifying account numbers.On days when there is a very large volume of mail, other finance staff may be assigned to assist with data input of the check batch which must be balanced ‐ receipts to checks ‐with proper documentation (register output & calculator tape) that the batch was balanced and recorded correctly. all utility and business license payments shall be recorded via the accounting software system using their identifying account numbers.The cAll checks or and warrants shall be placed in the locked cash drawer until the end of the business day when it will be locked in a bank bag in the vault until the following workday when a second clerk shall balance the daily transaction register and compile the receipts for deposit to the bank the next business day.Over the Counter and Cash receiptsThe front register shall maintain a beginning cash balance of $500 which is to be verified at the beginning of the work day and again at the end of the work day.Receipts received over‐ the‐counter must have supporting documentation to ensure proper posting to the customer's account and/or the general ledger revenue line. All receipts must be date‐stamped. Finance staff is responsible for billing and collecting receivables. Finance staff shall maintain accurate records of all billing and receivables and reconcile them on a timely basis.
Delivery of Non‐Finance Department Receipts Procedure
The Wellness Center shall reconcile and remit all receipts to the Finance Department before the close of the business day every Friday of the week, unless that Friday is a holiday, and then it is the Monday thereafter. During the week, all receipts shall be locked in a secure cabinet vault to which only the Wellness Director and their designee shall have the key security code. Weekly delivery of receipts does not relieve any of the daily cash reconciliation requirements of the department.
The Public Safety Department and City Services Departmentshall be on the same weeklya daily remittance schedule for all receipts received in that Department. Receipts not delivered same day and shall be maintained the receipts in a locked cabinet prior to remittance to the Finance Department no later than the following business day.
No Department shall hold receipts for more than one week prior to remittance to the Finance Department. All deposits or remittance detail must have the appropriate supporting detail attached. The Finance Department shall verify all incoming deposits and record the detail to the General Ledger the same day it is received in the Finance Department. Finance staff shall reconcile all receipt transactions, denoted by receipt type, i.e. cash, check, voucher, other (EFT) and deposit all receipts into the appropriate account on a daily basis according to the established cash receipts policy.
Finance staff is authorized to record the appropriate accounting entry into the general for all transactions imbalances as a result of miscounted money, rounding, incorrect customer refunds, and whether positive or negative, ledger and shall notify the responsible department.
August 23, 2022 Regular Meeting of the Lindsay City Council
Balancing the Transaction Ledger & Bank Deposits
A clerk other than the front desk clerk shall balance each day's work the first business day immediately following the receipt. Any discrepancies are to be reported to the Director of Finance. Any necessary adjustments must be pre‐approved by the Director of Finance and an adjustment ledger maintained with the date, original coding/ adjustment, correct coding/ amount, and staff initials.
Once the daily transactions have been balanced, the detail ledger shall be maintained, by month, in a ledger binder for ease of reference and the amount(s} recorded to a Deposit Log that denotes the amount, type, and specific bank account to which the deposit was made.
The deposit shall be compiled with receipts separated according to depository account (i.e. general receipts, impound account, restricted grant funds, etc.) with each deposit account denoted on the summary page and shall be reviewed and initialed by the Finance Director, or departmental supervisor for accuracy.
A clerk shall take the deposit to the bank in a sealed deposit drop envelope. The bank‐stamped deposit slip shall be reviewed and initialed by the Director of Finance or departmental supervisor prior to being attached and filed with the supporting documentation. The Director of Finance or designee shall maintain a binder of the daily deposits and interface and post the cash receipts to the general ledger.
All cash and checks shall be maintained in either a locked drawer or locked cabinet within the vault (which is locked and alarmed during non‐work hours) at all times and at no time shall be left unattended in an unsecured location.
The Finance Director is authorized to perform routine register audits in any department receiving revenue to ensure compliance with this policy. These audits may be announced or unannounced at the Discretion of the Finance Director.
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-51
NUMBER 22-51
TITLE
MEETING
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINDSAY
FOR RETIRED ANNUITANT APPOINTMENT UNDER GOVERNMENT
CODE SECTIONS 7522.56 & 21221(h)
At a regularly scheduled meeting of the City of Lindsay City Council held on August 23, 2022, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247 WHEREAS, Government Code section 21221(h) of the Public Employees’ Retirement Law permits the governing body to appoint a CalPERS retiree to a vacant position requiring specialized skills during recruitment for a permanent appointment, and provides that such appointment will not subject the retired person to reinstatement from retirement or loss of benefits so long as it is a single appointment that does not exceed 960 hours in a fiscal year; and WHEREAS, the City of Lindsay (“City”) desires to appoint as an interim appointment retired annuitant to the vacant position of Recreation Director for the City under Government Code section 21221(h), effective September 01, 2022; and
WHEREAS, the City hereby appoints Milt Stowe as an interim appointment retired annuitant to the vacant position of Recreation Director for the City under Government Code section 21221(h), effective September 01, 2022; and
WHEREAS, the City Council, the City, and Milt Stowe certify that Milt Stowe has not and will not receive a Golden Handshake or any other retirement-related incentive; and WHEREAS, an appointment under Government Code section 21221(h) requires that the retiree is appointed to the interim appointment during recruitment for a permanent appointment; and WHEREAS, the City Council has authorized the search for a permanent appointment to begin on August 24, 2022; and
WHEREAS, this Government Code section 21221(h) appointment shall only be made once and therefore will end on June 30, 2023, or when the permanent Recreation Director begins, whichever occurs first; and
WHEREAS, the entire employment agreement between Milt Stowe and the City has been reviewed by the City Council and is attached; and
WHEREAS, the employment shall be limited to 960 hours per fiscal year for all CalPERS employers; and
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-51
WHEREAS, the compensation paid to retirees cannot be less than the minimum nor exceed the maximum monthly base salary paid to other employees performing comparable duties, divided by 173.333 to equal the hourly rate; and
WHEREAS, the maximum base salary for this position is $8,229 and the hourly equivalent is $47.48, and the minimum base salary for this position is $5,957 and the hourly equivalent is $34.37; and
WHEREAS, the hourly rate paid to Milt Stowe will be $47.48; and WHEREAS, Milt Stowe has not and will not receive any other benefit, incentive, compensation in lieu of benefit or other form of compensation in addition to this hourly pay rate; and THEREFORE, BE IT RESOLVED THAT the City Council hereby certifies the nature of the employment of Milt Stowe as described in this Resolution and detailed in the attached appointment document, and that this appointment is necessary to fill the critically needed position of Recreation Director for the City because the City is need of someone to act as the Recreation Director and oversee the day-to-day operations of the Recreation Department until the City can appoint a qualified Recreation Director.
PASSED AND ADOPTED by the City Council of the City of Lindsay as follows:
MEETING DATE August 23, 2022
MOTION
SECOND MOTION
AYES
ABSENT
ABSTAIN
NAYS
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-51
CERTIFICATION OF THE FOREGOING RESOLUTION AS FULL, TRUE, PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF LINDSAY AS DETAILED.
FRANCESCA QUINTANA RAMONA CAUDILLO
CITY CLERK MAYOR
August 23, 2022 Regular Meeting of the Lindsay City Council
City of Lindsay
251 E. Honolulu St.
P.O. Box 369
Lindsay, CA 93247
www.lindsay.ca.us
Contract Agreement Date
September 01, 2022
Retired Annuitant Employee
THIS AGREEMENT is entered into on the 1st day of September 2022 by and between the City of Lindsay, California, a municipal corporation, as determined by the City Manager thereof and as signified by this agreement signed by the City Manager of the City of Lindsay and Milt Stowe Retired Annuitant Employee, hereinafter called "RAE", as party of the second part, both of whom understand as follows:
NOW, THERFORE, in consideration of the mutual covenant herein contained, the parties hereto agree as follows:
DECLARATIONS: RAE understands that RAE is a retired annuitant subject to the Public Employees’ Retirement Law (PERL) and the Public Employees’ Pension Reform Act (PEPRA). Specifically, RAE is subject to CalPERS post-retirement work restrictions (Government Code Sections 21221(h) and 7522.56). RAE is not a regular, permanent employee of the City of Lindsay, or any of its sub-units, and may be released atwill at any time with or without notice and without any right to appeal. RAE affirms that RAE possess the specialized skills and is eligible to serve as prescribed under the PERL and PEPRA. RAE understands that it is RAE’s sole responsibility to adhere to all CalPERS post-retirement restrictions pertaining to limited service, including the 960 hour per fiscal year limit. RAE is guaranteed neither a certain number, nor a certain quality of assignments. RAE understands that if conditions change and the criteria as set forth in the PERL and PEPRA are no longer relevant or met, this contract will automatically terminate.
Section 1. Scope of Work
ESSENTIAL DUTIES AND RESPONSIBLITIES
RAE will perform the duties of the Recreation Director as described in the attached job description while the City conducts a recruitment for a permanent Recreation Director.
Section 2. Payment
The rate of pay shall be $47.48 an hour, not to exceed 960 hours per fiscal year. RAE will not receive any benefits in addition to the hourly rate. RAE shall maintain a time sheet, with hours worked and services performed, submitted for approval biweekly to the Director of Finance, or his/her designee.
Payment shall be made with the regular City biweekly payroll, with applicable payroll taxes withheld/matched per the Federal and State tax codes; no other benefits, holidays, or leaves shall be paid to, or on behalf of RAE. The City shall report all earnings and hours to CalPERS.
August 23, 2022 Regular Meeting of the Lindsay City Council
Page | 2
Section 3. Relationship of Parties
The parties intend that this is a temporary, limited duration employment of a retired annuitant in accordance with PERL and PEPRA.
Section 4. Duration
Either party may cancel this contract at any time without notice. The term of the contract, unless cancelled earlier, shall be June 30, 2023, or when the permanent Recreation Director begins, whichever occurs first.
APPROVED AND AUTHORIZED: ACCEPTED AND AGREED TO:
_________________________________ _________________________________ Joseph Tanner, City Manager Milt Stowe, Retired Annuitant Employee
ATTEST:
____________________________________
Francesca Quintana, City Clerk
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
TO: Lindsay City Council
FROM: Juana Espinoza, Director of Finance
Neyba Amezcua, Director of City Services & Planning
Francesca Quintana, City Clerk & Assistant to the City Manager DEPARTMENT: Finance, City Manager, City Services
ITEM NO.: 9.7
MEETING DATE: August 23, 2022
ACTION & RECOMMENDATION
City of Lindsay State Auditor Report 2020-804 1-Year Response.
This is an informational item only, intended to update the Lindsay City Council on the City’s upcoming submittal to the California State Auditor in response to report 2020-804.
BACKGROUND | ANALYSIS
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. In Report 2020-804, the State Auditor issued a number of findings and required the City of Lindsay to submit a Corrective Action Plan by November 2021 outlining the specific actions it would take to address the conditions causing the State Auditor to designate it as high risk and the proposed timing for undertaking those actions. On November 09, 2021, the Lindsay City Council adopted Resolution 21-48, adopting the City of Lindsay Corrective Action Plan. The City is required to provide written updates to the State Auditor every six months after the audit report was issued regarding its progress in implementing the corrective action plan. The State Auditor will remove the high-risk designation when the office concludes that the City has taken satisfactory corrective action. The City has fully implemented Recommendations numbers one (1), two (2), four (4), seven (7), eight (8), ten (10), and twelve (12).
The purpose of this report is to highlight the current fees, proposed fees, and future timelines as they relate to State Auditor Recommendations numbers three (3), five (5), and six (6).
The report recommends that by August 2022:
Recommendation No. 3
The City should ensure that its transfers of utility funds to the streets program comply with state law, Lindsay should perform a study to determine the appropriate level of funding from its utility fund for that program by August 2022 and update that study every three to five years.
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
Recommendation No. 5
To ensure that the rates and fees it charges are appropriate to cover the cost of the related services, by August 2022 Lindsay should determine its cost to provide each of the services for which it charges a fee or rate and, as necessary, improve its accounting records to identify these costs. For any fees or rates that do not cover the costs of their related services, consider increasing those fees or rates, including a phased approach for large increases. For any fees or rates that are above the cost to provide the related service, consider reducing those fees or rates.
Recommendation No. 6
To ensure that the rates and fees it charges are appropriate to cover the cost of the related services, by August 2022 Lindsay should improve its accounting records so as to identify how much revenue it receives from each fee or rate.
In response to the State Auditor Report and in accordance with the City of Lindsay Corrective Action Plan, the City has responded as follows:
Response to Recommendation No. 3
The Lindsay City Council authorized staff to award a contract for the City of Lindsay Street Fund Impact Study to Provost and Pritchard Consulting Group. Provost & Pritchard’s proposal dated October 15, 2021, was incorporated into the existing task order “Financial Analysis of Water and Sewer Rates and Reports” approved by the Lindsay City Council on October 13, 2020. Provost & Pritchard’s proposal provided an updated cost analysis for providing utility services and determined the cost these services bear on city streets. A summary of their comprehensive financial analysis is attached to this report.
Response to Recommendation No. 5
The City requested a partial extension relative to Recommendation No. 5 and did not receive confirmation from the State Auditor on whether the extension was granted or not. The City has procured a financial analysis of water and sewer rates through Provost & Pritchard whose findings are attached to this report. City staff has worked diligently to evaluate and review miscellaneous departmental fees and issued a Request for Proposals (RFP) that would provide a study of all citywide fees. On February 22, 2022, the contract for a Full Cost Allocation Plan, Comprehensive Citywide User Fee Study, and Impact Fee Analysis was awarded to Willdan Financial Services. The fee tables are attached to this report.
Response to Recommendation No. 6
The City plans to establish new accounting lines so as to better identify how much revenue is received from each fee or rate pending the adoption of a new Citywide fee schedule. These accounting lines would be based on the results of the full Cost Allocation Plan, Comprehensive August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
Citywide User Fee Study, and Analysis by Willdan Financial. The fee tables are attached to this report.
FISCAL IMPACT
No fiscal impact at this time. This item is for informational purposes only.
ATTACHMENTS
• State Auditor Report 2020-804
• City of Lindsay Corrective Action Plan
• Street Impact Study Analysis
• Financial Analysis for Water and Sewer Rates
• Citywide Fee Tables
August 23, 2022 Regular Meeting of the Lindsay City Council
City of Lindsay
It Must Take Substantial Action to Address
Its Financial Problems and Its Inadequate
Management Practices
August 2021
REPORT 2020‑804
August 23, 2022 Regular Meeting of the Lindsay City Council
For questions regarding the contents of this report, please contact Margarita Fernández, Chief of Public Affairs, at 916.445.0255 This report is also available online at www.auditor.ca.gov | Alternative format reports available upon request | Permission is granted to reproduce reports 621 Capitol Mall, Suite 1200 | Sacramento | CA | 95814
CALIFORNIA STATE AUDITOR
916.445.0255 | TTY 916.445.0033
1.800.952.5665
For complaints of state employee misconduct,
contact us through the Whistleblower Hotline:
Don’t want to miss any of our reports? Subscribe to our email list at auditor.ca.gov August 23, 2022 Regular Meeting of the Lindsay City Council
Elaine M. Howle State Auditor
621 Capitol Mall, Suite 1200 | Sacramento, CA 95814 | 916.445.0255 | 916.327.0019 fax | www.auditor.ca.gov August 26, 2021
2020‑804
The Governor of California
President pro Tempore of the Senate
Speaker of the Assembly
State Capitol
Sacramento, California 95814
Dear Governor and Legislative Leaders:
As directed by the Joint Legislative Audit Committee, my office presents this audit report regarding the city of Lindsay (Lindsay), which we conducted as part of our high‑risk local government agency audit program. Our assessment focused on Lindsay’s financial and operational risks, and we found that the city is at high risk because of its financial problems and management practices.
Lindsay has improved the condition of its general fund over the past several fiscal years, and it appears to have recently met recommended reserve levels. However, this apparent turnaround was largely because the city forgave more than $6 million in loans from restricted funds to its general fund, a violation of Proposition 218, which restricts the use of certain local government funds. This unlawful action has exposed the city to possible litigation from taxpayers and utility ratepayers, and it obscures what we estimate to be a general fund deficit of more than $3 million as of June 30, 2020, instead of its apparent surplus.
Because of both Lindsay’s loan forgiveness and the fact that it has not regularly updated the fees and rates it charges for city services and utilities, it lacks resources in some of its utility funds. The city’s water fund recently incurred a nearly $1 million deficit and is unable to pay for necessary infrastructure projects, forcing Lindsay to seek to increase ratepayers’ water rates.
Not only has Lindsay forgone revenue by not adjusting the majority of its fees and rates for years, its general fund must now cover some of the city’s costs to provide utilities and other services. Finally, the city lacks a long-term financial plan to adequately address its financial problems, which include the need to pay for its aging public safety vehicles and retirement obligations, such as its retiree health care costs.
Among the actions we believe the city should take to address our concerns, we recommend that Lindsay develop a plan to fully repay its utility funds for the loans it unlawfully forgave, implement a plan to update its fees and rates, and formally adopt a long‑term financial plan that addresses its liabilities and financial stability.
Respectfully submitted,
ELAINE M. HOWLE, CPA
California State Auditor
August 23, 2022 Regular Meeting of the Lindsay City Council
Selected Abbreviations Used in This Report
CalPERS California Public Employees’ Retirement System
GFOA Government Finance Officers Association
HCD California Department of Housing and Community Development OPEB other post-employment benefit
iv CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
HIGH RISK ISSUES
City of Lindsay, Tulare County Risk Designation: High Risk
ISSUE PAGE
Lindsay’s Actions Raise Doubt About the Financial Stability of Its General Fund • In Improving Its Financial Condition, the City Violated State Law, Exposing It to Litigation • Lindsay Has Not Ensured That Its Street Improvement Program Complies With State Law • Lindsay Has Found New Sources of Revenue in Recent Years, but These Have Not Adequately Improved Its Financial Condition
• The City Reduced Some Liabilities and Expenditures, Which Partially Improved Its Finances, but Other Financial Problems Remain
9 Lindsay Must Increase Its Efforts to Address Deficits in Its Enterprise Funds • Deficits and Inappropriate Loan Forgiveness Led to Negative Balances in the City’s Enterprise Funds, Limiting Its Ability to Effectively Operate Its Utilities
• Lindsay Has Not Ensured That Its Service Fees and Utility Rates Sufficiently Cover Its Costs 17 Lindsay Must Improve Its Management Practices to Effectively Plan for Its Financial and Operational Needs • The City’s Lack of a Long‑Term Financial Plan Is Hindering Its Efforts to Achieve Financial Sustainability • Lindsay Needs to Address Its Rising Employee Retirement Costs • Lindsay Has Not Adequately Planned for Public Safety Training and Equipment Needs 23 Appendices
Appendix A—Scope and Methodology 29
Appendix B—The State Auditor’s Local High-Risk Program 33 Agency Response
City of Lindsay 35
California State Auditor’s Comments on the Response From the City of Lindsay 43 v
CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Blank page inserted for reproduction purposes only.
vi CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Risks the City of Lindsay Faces
The City of Lindsay (Lindsay) faces several
significant risks related to its financial and
operational management, and it would
benefit from better long‑term planning. In
November 2019, the California State Auditor’s
Office (State Auditor) informed the city that
Lindsay had been selected for review under
the high‑risk local government agency audit
program. This program authorizes the State
Auditor to identify local government agencies
that are at high risk for potential waste, fraud,
abuse, or mismanagement or that face major
challenges associated with their economy,
efficiency, or effectiveness.
We first identified that Lindsay might be
at high risk based on publicly available
audited financial statements and unaudited
pension‑related information from the
California Public Employees’ Retirement
System. Table 1 summarizes our risk
assessment of the last three fiscal years of
Lindsay’s financial indicators. We conducted
a review in December 2019 and identified
concerns regarding its financial stability,
including its continued operating deficits,
its use of funds restricted for other purposes
to support the general fund, and other
operational risks, such as its approach to
providing public safety with combined police
and fire services. For example, Lindsay used
funds from its water utility to pay general city
expenses, a violation of state law, and it has
not planned for the expensive replacement
of very old vehicles that its Public Safety
Department is using. After approval from the
Joint Legislative Audit Committee, we began
our audit of the city in January 2021.
Table 1
Some of Lindsay’s Risk Indicator Levels Have
Recently Improved
FISCAL YEAR
2017–18 2018–19 2019–20
General Fund Reserves High High Low*
Debt Burden High High High
Liquidity High High Low*
Revenue Trends Low Low Moderate
Pension Obligations Moderate Moderate Moderate
Pension Funding Moderate Moderate Moderate
Pension Costs Moderate Moderate Moderate
Future Pension Costs High High High
Other Post‑Employment
Benefit (OPEB) Obligations Low Low Low
OPEB Funding High High High
Source: Analysis of risk indicator levels.
* The improvement in Lindsay’s general fund reserves and liquidity levels that resulted in its “low risk” ratings for fiscal year 2019–20 are misleading because they are primarily the result of unlawful forgiveness of loans from its utility funds to its general fund in violation of Proposition 218, which we describe further in the report.
Lindsay has taken several steps to improve
its financial condition; for example, it
has reduced expenditures and increased
revenues through an increased sales tax and
by permitting certain cannabis businesses.
However, our audit found that the city has
made some questionable decisions that
violated state law, and until it addresses
these decisions, it will struggle to create a
sustainable financial future. For example,
as of June 30, 2020, the city had nearly a
$3.2 million surplus in its general fund, the
result of turning its $9.5 million general fund
deficit into a surplus over the course of the
three previous fiscal years. However, this
1 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
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turnaround was largely accomplished
by forgiving major loans from its utility
funds to its general fund in 2019. The city’s
decision to forgive these loans violated
Proposition 218, which was passed in 1996
and restricts how cities can use funds derived
from property‑related fees and charges,
such as for water and sewer utility services.
Because the city used fees paid by utility
ratepayers for general government purposes
rather than for utility projects and expenses,
the city may be liable for a repayment of more
than $6 million. If utility ratepayers decide
to sue, are successful, and obtain monetary
relief, court orders, or attorneys’ fees, the
city will face significant financial hardship,
and it would have a negative general fund
balance of more than $3 million instead
of its current surplus. We also found that
Lindsay violated a different provision of
Proposition 218 through fund transfers to
its Street Improvement Program (streets
program). Although Proposition 218 restricts
the use of utility funds, a nonutility fund may
be reimbursed for costs it incurs on behalf of
the utility, so long as the city demonstrates
that those amounts reasonably represent
the cost of street repairs and maintenance
that result from damage, such as leaking,
caused by those utilities. However, we found
that Lindsay has failed to demonstrate that
the nearly $900,000 it has been annually
transferring from its utility funds to the
streets program comply with that provision of
the law.
As a result of Lindsay’s unlawful loan
forgiveness, as well as the fact that it has not
regularly updated the fees and rates it charges
for city services and utilities, it lacks resources
in some of its utility funds, which creates
risk to its ability to meet its infrastructure
needs. For example, when Lindsay forgave
nearly $2 million in loans from its Water
Fund to its general fund, it no longer had
the capital necessary to pay for certain water
infrastructure projects in the city. Recently,
because the city’s Water Fund has incurred a
nearly $1 million deficit, Lindsay has sought
to increase ratepayers’ water rates to fund its
utility operations and future infrastructure
needs. In general though, Lindsay has not
adjusted the majority of its fees and rates for
years, likely resulting in missed revenues.
These outdated rates may no longer cover the
city’s costs to provide utilities, such as the
cost to maintain its water system, and other
services. As a result, the city’s general fund
must cover these costs, but it has a limited
capacity to do so.
Lindsay would benefit from better long‑term
planning. Although the city has worked to
increase revenues, reduce expenses, and
decrease its liabilities, it must make additional
substantial efforts to address its financial
management problems and ensure that it
can afford to maintain its services for its
residents into the future. Lindsay does not
currently have a long‑term financial plan,
which would provide useful insight into its
future financial situation and help the city
develop and deploy strategies for long‑term
sustainability. Instead, Lindsay has relied only
on its annual budget process to address its
short‑term financial problems. The city also
lacks plans to address its growing costs for its
employees’ post‑employment health benefits
and to replace its aging police and firefighting
vehicles. Without a long‑term financial
plan to ensure that the city is proactive and
transparent about addressing and resolving
its fiscal challenges, including its Water
Fund deficit, Lindsay continues to be at high
financial risk.
To help Lindsay address the risk factors
we identified, we developed numerous
recommendations the city should implement,
including the following:
• Address past violations of state law by
developing and implementing a plan
to fully repay its utility funds and by
documenting how the amount of utility
funds it transfers to its streets program
accurately reflects the allowable costs.
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•
Develop and implement a plan that
includes an update to its fees and rates to
ensure that it has the necessary resources
in its enterprise funds to pay for needed
infrastructure.
•Formally adopt a long‑term financial plan
that addresses its liabilities, including its
post‑employment benefit liabilities and all
of its infrastructure and capital needs.
Agency’s Proposed Corrective Action
Lindsay disagreed with several of our
conclusions, including that its unlawful
loan forgiveness violated Proposition 218.
Nonetheless, it did agree with some of
our recommendations and highlighted
various efforts that it has taken or plans
to take to address its financial condition.
However, because Lindsay did not submit a
corrective action plan as part of its response,
we look forward to receiving the plan by
November 2021 to understand the specific
actions it has undertaken or plans to take
to address the conditions that caused us to
designate it as high risk.
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Introduction
The city of Lindsay (Lindsay), located in
Tulare County, has approximately 13,000
residents. Lindsay is a charter city and
therefore has authority over its municipal
affairs and may establish certain local
ordinances beyond those state law allows for
general law cities.1 For fiscal year 2020–21,
Lindsay had 45 full‑time budgeted positions.
City staff provide many services to residents,
including public safety, utilities, and
recreational activities. Lindsay has combined
its police and fire services into a single public
safety department, and its practice is to
cross‑train its police officers in firefighting.
The city operates under a council‑manager
form of government. Thus, the city’s voters
elect officials to a five‑member city council
serving staggered four‑year terms, and the
council in turn appoints a city manager to
execute the council’s actions and to act as the
chief executive and administrative officer of
the city. The city manager is also responsible
for keeping the city council fully informed
about Lindsay’s financial condition, including
any financial challenges.
Background
Lindsay has undergone changes in important
leadership positions, including a complete
turnover in its city council members during
the last three years. In March 2020, Lindsay
hired a new city manager following the
January 2020 resignation of the former
interim city manager, who had simultaneously
1 Unlike a general law city, charter cities have the authority to adopt ordinances and regulations regarding municipal affairs that may be inconsistent with state law that is otherwise applicable to cities.
served as the finance director. The city hired
a permanent finance director in May 2021,
after filling the role on an interim basis
with its subsequent city manager and later
with a contracted finance director. The city
manager and finance department prepare and
administer the city’s annual budget, and the
city council is responsible for safeguarding
the city’s financial health and adopting its
budget. In 2018 the city’s voters elected two
of the current city council members. In 2020
the three other more experienced members
stepped down from their positions. Just
before stepping down, the five members
of the city council appointed—in lieu of an
election—three new members to replace the
council members who were stepping down.
Lindsay’s general fund makes up nearly
half of the city’s overall operating budget.
For fiscal year 2020–21, Lindsay adopted
a $15 million operating budget, of which
the general fund accounted for about
$6 million. Lindsay’s general fund revenues
have fluctuated in the last five fiscal years, as
shown in Figure 1. The city’s main source of
income for its general fund is tax revenue,
accounting for more than $5 million in fiscal
year 2019–20. The city also annually transfers
nearly $900,000 from its utility funds to
the general fund’s Street Improvement
Program (streets program) to pay for street
repair and maintenance. The remainder of
the city’s general fund revenue comes from
other smaller sources, including revenue
from licenses, permits, and fees. Under state
law, Lindsay can use general funds for any
legitimate governmental purpose, including
funding basic city operations.
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Additionally, the city has revenue in its
enterprise funds, which come from fees
charged to users for city services, such as
water distribution and waste collection.
Proposition 218 requires the city to spend
revenues derived from property‑related fees
and charges to benefit the users of those
city services. Some enterprise funds that
Proposition 218 affects include the Water
Fund and the Sewer Fund, which property
owners pay into for those services. Lindsay
also maintains a Wellness Center Fund that
users of its facilities pay to support; because
property‑related fees and charges are not
used to support the fund, Proposition 218
does not apply to the Wellness Center Fund.
As highlighted in Figure 2, the majority of
Lindsay’s general fund expenditures pay for
services such as public safety, public works,
streets, and parks. The city also pays nearly
$200,000 annually for bond repayments
for the construction of the McDermont
Field House sports complex. In 2008 the
city completed construction of the sports
complex, which is in a former citrus packing
warehouse, intending for it to become a
regional draw for sports competitions and to
generate revenue for the city. However, the
sports complex sustained annual operating
losses of nearly $1 million until the city leased
the complex to a third‑party operator in
December 2017, which we describe further in
the report.
Figure 1
Lindsay’s General Fund Revenues and Expenditures Have Fluctuated Over the Last Five Fiscal Years 2015–16
In Millions
2016–17 2017–18 2018–19 2019–20 2020–21
Revenues Expenditures
PROJECTED
0 1
2 3
4 5
6 7
$8
Fiscal Years
Source: Lindsay’s audited financial statements for fiscal years 2015–16 through 2019–20 and its fiscal year 2021–22 budget. 6 CALIFORNIA STATE AUDITOR
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Figure 2
Lindsay’s Budgeted General Fund Expenditures for Fiscal Year 2021–22, by Category $6.6
MILLION
3% | Parks
3% | Community Development
4% | Overhead
4% | Finance
5% | City Council, Manager, and Attorney
5% | Streets
5% | Debt Service
8% | Public Works
14% | Capital Outlay*
49% | Public Safety
Source: Lindsay’s adopted budget for fiscal year 2021–22. * The Capital Outlay category covers capital projects such as building improvements at city hall and purchasing police vehicles. 7 CALIFORNIA STATE AUDITOR
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Lindsay’s Actions Raise Doubt About the
Financial Stability of Its General Fund
In Improving Its Financial Condition, the City
Violated State Law, Exposing It to Litigation
Lindsay artificially improved its financial
condition by unlawfully forgiving loans,
which created liabilities that undermine
its future financial condition. After years
of deficits, the city achieved a general fund
surplus of nearly $3.2 million in fiscal year
2019–20, a $12.6 million improvement
from fiscal year 2016–17, when it had a
deficit of nearly $9.5 million. The general
fund balance is the accumulated amount of
revenues over expenditures. However, much
of the improvement in Lindsay’s general
fund balance was due to a substantial loan
forgiveness decision that was unlawful.
The city violated state law when it forgave
$6.3 million in loans that it had previously
made to its general fund, including about
$2 million each from its Water Fund and
Sewer Fund with the remainder coming from
other funds, including its Street Improvement
Fund. Specifically, state law as amended by
Proposition 218, restricts cities from using
revenues derived from property‑related fees
and charges to pay for general government
operations. Although state law allows a
city to temporarily loan restricted funds to
its general fund, here the city’s forgiveness
effectively converted those restricted funds
into general funds, a violation of state law.
Half of the city’s financial improvement since
fiscal year 2016–17 thus was a result of this
unlawful action. Without the loan forgiveness,
we estimate that Lindsay’s general fund would
have had a $3.2 million deficit in fiscal year
2019–20 rather than the surplus it presented
in its financial statements.
Although the city’s recent general fund
balance appears to have met recommended
levels, Lindsay’s loan forgiveness makes that
surplus misleading. The Government Finance
Officers Association (GFOA) recommends
that cities maintain a general fund balance
sufficient to cover at least two months of
operating expenses.2 The GFOA makes this
recommendation so that cities can mitigate
current and future financial risks, including
unplanned expenditures or revenue shortfalls.
However, as Figure 3 shows, from fiscal
years 2015–16 through 2018–19, Lindsay’s
general fund balance was below the GFOA
recommendation. The city finally met
the minimum level in fiscal year 2019–20
but only by inappropriately forgiving the
$6.3 million in loans.
To sustain its basic operations in the face
of budget deficits over many years, Lindsay
made transfers totaling $6.3 million from
its restricted funds to its general fund and
subsequently formalized those transfers
as loans, which was allowable; but then
in February 2019, it forgave the loans in
violation of state law. Table 2 shows the
amount of each restricted fund that the city
transferred to its general fund. The city’s
financial statements show that it made
the transfers over several years, at least as
far back as fiscal year 2009–10, so that its
general fund could maintain the city’s basic
operations. Before October 2017, the city
inappropriately presented these transfers in
its annual financial statements as short‑term
loans that it expected to pay back within one
year. However, the city’s external auditor
2 The GFOA represents public finance officials, and its mission is to advance excellence in public finance, which it does by publishing best practices for governments to follow.
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had recommended since at least fiscal year
2009–10 that the city stop presenting them
as short‑term loans because its general fund
did not have enough funds to repay them
on that schedule. State law allows a city
to loan money from a restricted fund to
the general fund if the action meets three
conditions: the restricted fund has a surplus,
the loan does not interfere with the purpose
of the restricted fund, and the borrowing
fund repays the loan as soon as possible. In
October 2017, the city council formalized
the loans to its general fund, changing them
from short‑term to long‑term with interest
and with dates on which it expected to repay
the funds. The city did not violate state law by
formalizing the loans, and its actions would
have been appropriate if it had eventually
repaid the loans and the interest, but it chose
not to do so.
Instead, Lindsay forgave the loans because it
believed that it did not have better options
for resolving its financial difficulties. In its
fiscal year 2016–17 financial audit, the city’s
external auditor concluded that the loans
raised significant doubt about the city’s ability
to meet its financial obligations because it
could not repay them in a timely manner. In
response, in February 2019 staff asked the city
council to formally forgive the $6.3 million
in loans to the general fund, which would
resolve the external auditor’s finding.
Specifically, staff noted in that request that
if the city did not forgive the loans, it would
Figure 3
Lindsay Recently Met the Minimum Recommended General Fund Balance Threshold Because of Its Unlawful Loan Forgiveness
2015–16 2016–17 2017–18 2018–19
Fiscal Years
(In Millions)
2019–20 2020–21
-12
-10
-8
-6
-4
-2
0 2
4 $6
Source: Lindsay’s audited financial statements, adopted budget for fiscal year 2021–22, and GFOA best practices.
Note: The general fund balance noted for fiscal year 2020–21 is a projection, as the city does not expect to complete the financial audit of these numbers until 2022.
* Although Lindsay forgave the loans in February 2019, the city did so as part of finalizing its fiscal year 2017–18 financial statements.
For accounting purposes, the forgiveness took place in that fiscal year and therefore first appears in the city’s fiscal year 2017–18 financial statements.
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receive a finding from its external auditor on
its upcoming financial statements that the
city was insolvent. However, the staff report
did not identify other options for the city
to consider when it forgave the loans, such
as adjusting the repayment schedule for the
loans or issuing municipal bonds to cover its
deficits. The former finance director indicated
that the city was aware that forgiving the
loans potentially violated state law and that
it did consider other options before forgiving
the loans, including adjusting repayment
schedules and bankruptcy. He indicated that
the city ruled out those options and that
forgiving the loans was the only option it
had at the time to address the city’s financial
difficulties. However, as we discuss above,
forgiving the loans violated state law, and we
therefore do not believe it was an appropriate
action for the city to take.
By forgiving the loans, the city violated
Proposition 218, and doing so has exposed
it to possible litigation from taxpayers and
utility ratepayers. Specifically, Proposition 218
amended the California Constitution to
prohibit local governments from spending
revenues from property‑related fees and
charges on general government operations.
Lindsay’s restricted funds include its
utility funds, which receive revenue from
property‑related fees charged to utility
ratepayers, which we refer to as utility rates.
By forgiving the loans, the city transferred
$6.3 million from its utility funds to its
general fund, including about $2 million each
from the Water Fund and the Sewer Fund, as
Table 2 shows. The city uses its general fund
to pay for services including police, fire, and
city administration. By transferring revenues
from property‑related fees to pay for these
services, the city violated Proposition 218. In
fact, the city has known about this violation
for several years because its external auditor
identified in each of the city’s past three
financial audits that its actions had violated
Proposition 218. The city manager indicated
that the city would like to repay the Water
Fund and Sewer Fund, but explained that it
has only informally discussed this potential
repayment and does not have a formal plan
for doing so. However, because the city
currently does not have a sufficient general
fund balance to repay these loans, it would
need to do so over multiple years. Although
the city confirmed that no one has made a
claim for refund or sued it yet, its ratepayers
may choose to do so, which could result in
the city being liable for monetary relief, court
orders, and attorneys’ fees if the ratepayers
are successful.
Table 2
Lindsay Transferred $6.3 Million From Restricted
Funds to Its General Fund Over Many Years
(In Thousands)
FUND AMOUNT TRANSFERRED
Street Improvement* $1,557
Water 1,907
Sewer 2,108
Refuse 402
Other† 358
Total $6,332
Source: Staff report, city council resolution, and audited financial statements.
* Lindsay’s Street Improvement Fund contains dollars from the Water, Sewer, and Refuse utility funds. However, the city did not provide a breakdown of the amounts within the Street Improvement Fund that came from each of the utility funds. † Other funds include a Park Improvement Fund and a Storm Drain Fund.
Lindsay Has Not Ensured That Its Streets
Program Complies With State Law
In addition to its unlawful loan forgiveness,
Lindsay has also violated Proposition 218
by transferring money from its utility
funds to pay for its streets program. As
described previously, Proposition 218
restricts cities from using revenues derived
from property‑related fees and charges,
such as utility rates, to pay for general
government operations. However, state law
does allow local governments to charge
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their utilities for the cost of street repairs
and maintenance that result from damage
by those utilities. For example, the water
utility’s water lines run underneath city
streets and may cause damage to the streets
through leaks and projects to replace or
repair the lines. Under Proposition 218,
the city must demonstrate that a charge for
repairs or replacement reasonably represents
these costs.
In 2004 the city published a study of its water,
sewer, and refuse rates and increased them, in
part, to fund its streets program, which pays
for the damage to the streets caused by the
city’s utility operations. However, Lindsay did
not demonstrate that the amount generated
by the rate increases represented the actual
costs of the damage those utilities caused. For
instance, Lindsay could have had the engineer
in charge of the study analyze and report
the damage that each type of utility had
caused to its streets so as to identify what the
appropriate amount would be to charge each
fund going forward. Instead, the city began
transferring a flat 23.6 percent of all its utility
rates to its streets program and continues to
do so today. These transfers averaged nearly
$900,000 annually during fiscal years 2017–18
through 2019–20.
The finance director indicated that she
does not know whether the 23.6 percent
is currently appropriate. For example, the
current rate does not account for the greater
wear that the finance director indicated
heavier refuse vehicles are causing to its
roads. However, the city acknowledged
that it has never performed an analysis to
demonstrate how much damage its utilities
cause and how much it should be paying to
the streets program to cover these damages.
Until it performs this analysis, the city will
not know whether it is using funds to pay
for street projects that it should be spending
instead on utility infrastructure. In addition,
the city may be using utility ratepayer funds
for nonutility purposes, such as paying to
improve streets that the city’s utilities did not
actually damage, which again state law does
not allow. If so, this unsupported transfer
would violate Proposition 218 and could
expose Lindsay to litigation from its taxpayers
and utility ratepayers.
Lindsay Has Found New Sources of Revenue in
Recent Years, but These Have Not Adequately
Improved Its Financial Condition
To improve its financial stability, Lindsay has
employed several approaches to generate
additional revenue. For example, the city
council placed a proposed local 1 percent
increase to its sales tax on the ballot, which
it estimated would generate approximately
$900,000 annually and which Lindsay’s voters
approved in June 2017. The tax is a general
sales tax, and the city may use its revenue
for any legitimate government purpose,
such as public safety, infrastructure, and
general services. The tax became effective in
October 2017 and has generated $1.1 million
in revenue annually—more than the city
initially projected. In fiscal year 2019–20, the
sales tax accounted for more than 15 percent
of Lindsay’s general revenues. Lindsay’s
external auditor acknowledged in the city’s
fiscal year 2018–19 financial statements that
the sales tax is bringing needed revenue
to the city.
The city has also worked to increase revenue
by adopting an ordinance in May 2019
permitting certain cannabis businesses,
including retailers and cultivators, to
operate in the city. State law authorizes
local governments to regulate or ban these
activities, and the city’s ordinance allows it
to issue permits and collect fees. The city
subsequently collected nearly $100,000
in revenue from cannabis businesses for
fiscal year 2019–20, although that was less
than the $125,000 it had budgeted for the
year. However, the city budgeted $175,000
in revenue earned from cannabis retailers
and cultivators for fiscal year 2020–21,
and cannabis‑related revenues exceeded
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those expectations. The city now projects
in its budget for fiscal year 2021–22 that it
will receive $300,000 in cannabis‑related
revenues. The city manager believes that
the expansion of the cannabis industry in
Lindsay is a key component to increasing the
city’s revenue.
In addition, Lindsay will receive significant
revenue from the federal government for
COVID‑19 relief that it can use for a variety
of purposes. In March 2021, Congress passed
the $2 trillion American Rescue Plan Act of
2021 (American Rescue Plan), which includes
funding for state and local governments based
on their populations. Federal law allows cities
to use these funds to respond to the negative
effects of the COVID‑19 pandemic, to make
up for lost revenues, or to make investments
in utility infrastructure. In June 2021, the
federal government provided the first batch
of funds to California, which is responsible
for distributing the funds using a federal
allocation formula for cities with populations
under 50,000, which includes Lindsay. The
American Rescue Plan requires states to
distribute the funds using a population‑based
formula. The Department of Finance has
initially identified an allocation of $3.2 million
to Lindsay over two years from that act, and
the city should receive $1.6 million each year
in 2021 and 2022.
Lindsay has not yet specifically planned how
it will spend all of these funds. According
to the city manager, the city intends to
use at least part of the funding to perform
needed capital work on its water and sewer
infrastructure. In its fiscal year 2021–22
capital improvement plan, the city indicated
it would use American Rescue Plan funding
for some projects, but it did not identify
which ones. Until it develops a plan that
describes how it will spend these funds on
its highest needs, the city risks not using
them appropriately. For example, the city
has various needs that the American Rescue
Plan money could help address, such as to
pay for services to help those of its residents
most negatively affected by COVID‑19 and
updating its water and sewer infrastructure.
The city must determine which of its needs
it will fund with the American Rescue Plan
money.
Similarly, in 2020 the city received other
federal funding to help it respond to the
COVID‑19 pandemic. Specifically, the city
received $160,000 in federal COVID‑19
relief from the Coronavirus Aid, Relief, and
Economic Security Act, known as the CARES
Act, for COVID‑19‑related expenses. These
funds had more restrictive provisions than
the American Rescue Plan funds, and the
city used them to pay its employees a hazard
supplement for providing services that
increased their risk of exposure to COVID‑19,
as provided in the federal guidelines.
The City Reduced Some Liabilities and
Expenditures, Which Partially Improved Its
Finances, but Other Financial Problems Remain
Lindsay also improved its financial position
by reducing expenditures and addressing
several significant liabilities that were
driving its general fund deficit. Between
fiscal years 2016–17 and 2019–20, the city
moved its unrestricted general fund balance
from a nearly $9.5 million deficit to a nearly
$3.2 million surplus. As Figure 4 shows, this
approximately $12.6 million improvement
primarily was the result of Lindsay’s unlawful
forgiving of loans and increasing its sales
tax. In addition, Lindsay reached settlement
agreements that reduced the impact of a large
long‑term liability on the general fund.
Lindsay reduced its expenditures in several
ways. Between fiscal years 2015–16 and
2019–20, it lowered its annual expenditures
for operating the city government by
$600,000, or 45 percent. A total of
$400,000 of this reduction was before fiscal
year 2016–17 and, as Figure 4 shows, about
$200,000 was after fiscal year 2016–17.
It achieved the $600,000 in reductions
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by reducing staff, among other things.
Specifically, the city eliminated 36 positions,
nearly half of its previous staffing level.
Although the city manager believes the
city has sufficient staff to provide essential
services, he noted that further reductions to
city staffing levels would negatively affect its
ability to do so. Additionally, it limited staff
training costs by approving only its most
critical training needs, such as those related to
its police officers.
Lindsay also previously operated a sports
complex, which it built in 2008 to be a
regional attraction and a revenue source for
the city. Lindsay paid for its construction
from its general fund. However, the sports
complex’s costs outpaced the revenues that
it generated by more than $1 million each
year in fiscal years 2015–16 and 2016–17, and
by nearly $1 million in fiscal year 2017–18. In
response to the city’s financial challenges, in
December 2017 the city council leased the
sports complex to a third party, which became
contractually responsible for all expenses
associated with operating the complex. In
entering into this lease, the city no longer had
to incur the sport complex’s operating costs,
which were nearly $3 million in fiscal years
2015–16 and 2016–17, including the significant
costs for its employees. However, the city
continues to pay debt service costs of nearly
$200,000 annually related to a loan it entered
into in 2009 to cover the sports complex’s
operational cash shortfalls.
Figure 4
Several Factors Contributed to Lindsay’s General Fund Balance Turnaround From Fiscal Years 2016–17 Through 2019–20
$6.3M
$6,300,000
$62,000
$670,000
$2.5M
$2,500,000
$1,143,000
$126,000
$34,000
$1,148,000
$0.2M
$12 Million
$3.0M
Source: Lindsay’s audited financial statements and city council minutes.
Note: From fiscal years 2016–17 through 2019–20, the city improved its general fund balance by $12.6 million in total. Figure 4 shows the impact of specific actions the city took to improve the general fund balance and does not account for all of the general fund improvement. 14 CALIFORNIA STATE AUDITOR
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Lindsay could earn money from this
agreement if the sports complex is profitable
after the deduction of maintenance costs.
Under the terms of the lease, the operator
of the complex must pay half of its annual
net profit to the city each year. In 2018, its
first full year of operations, the third‑party
operator did earn a small profit, of which it
shared $15,000 with the city. However, the
third‑party operator has not earned a profit
since 2018.
Lindsay also saved money through legal
settlements. In September 2020, Lindsay
settled with the California Department of
Housing and Community Development
(HCD) over the city’s inappropriate use
of state and federal housing grant funds,
which reduced its general fund deficit by
$2.5 million. The city had inappropriately used
HCD program funds to pay for city‑sponsored
activities and to cover operating deficits in its
general fund. Between 2008 and 2017, Lindsay
borrowed HCD program funds to pay for
operating deficits in its general fund, sports
complex, and Wellness Center (Wellness
Center). A result of the settlement agreement
is that Lindsay no longer has to reflect a
$2.5 million liability in its general fund, which
significantly improved that fund’s balance.
According to the terms of the settlement
agreement, instead of requiring Lindsay to
repay the $2.5 million immediately, HCD
required the city to make an initial payment of
$10,000, and 30 annual payments of roughly
$90,000 thereafter.
Lindsay also reached a settlement
agreement with the California Department
of Transportation (Caltrans) that reduced
some of the city’s financial obligations but
did not change its general fund balance.
Specifically, Caltrans found that Lindsay had
billed it for services, materials, and labor costs
that the city could not support with source
documentation and that Lindsay mismanaged
construction change orders for multiple
projects it completed using state funding in
the early 2000s. Caltrans initially demanded
that the city repay approximately $1 million in
fiscal year 2016–17. Following negotiations, in
2019 the city accepted a settlement offer from
Caltrans that required repayment of nearly
$350,000, which the city must pay in equal
installments over a seven‑year term. Although
this settlement did not increase the city’s
general fund balance, it significantly reduced
the city’s financial obligation to Caltrans and
mitigated the potential financial burden of the
repayment on the city’s general fund.
Recommendations to Address This Risk
• To address the $6.3 million it
improperly transferred to its general
fund, Lindsay should, by February 2022,
re‑establish the loans to its restricted
funds, and develop and implement a
plan to fully repay those funds.
• To make prudent investments from
federal funding to address its highest
needs, Lindsay should develop a plan by
November 2021 for how it will effectively
use all American Rescue Plan funds.
• To ensure that its transfers of utility
funds to the streets program comply
with state law, Lindsay should perform
a study to determine the appropriate
level of funding from its utility funds
for that program by August 2022
and update that study every three to
five years.
15 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Blank page inserted for reproduction purposes only.
16 CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Lindsay Must Increase Its Efforts to Address
Deficits in Its Enterprise Funds
Deficits and Inappropriate Loan Forgiveness
Led to Negative Balances in the City’s Enterprise
Funds, Limiting Its Ability to Effectively Operate
Its Utilities
Lindsay’s annual deficits and loan forgiveness
have led to negative balances in its enterprise
funds. Table 3 provides information on the
balances of three of the city’s main enterprise
funds from fiscal years 2015–16 through
2019–20. Each of these funds is responsible
for receiving and spending revenue for specific
utilities, such as water and sewer, or the city’s
recreational services, which the city provides
through the Wellness Center Fund. Two of
these funds, the Water Fund and Wellness
Center Fund, are currently in hundreds of
thousands of dollars of deficit.
The Water Fund’s nearly $1 million deficit was
caused by the city’s loan forgiveness and by the
city spending more than the fund receives in
revenue from users. As we describe previously,
in 2019 the city violated state law by forgiving
a nearly $2 million loan from the Water
Fund to its general fund. Lindsay forgave
the loan because it believed that the general
fund could not realistically repay the Water
Fund; however, by doing so, the city created
a deficit in the Water Fund of $585,000.3 In
addition, the Water Fund has operated at a
loss in recent years, with operating deficits of
$143,000 in fiscal year 2018–19 and $149,000
in fiscal year 2019–20. The cumulative effect
of these two problems has led to a nearly
$1 million negative balance in the Water
Fund at the end of fiscal year 2019–20, which
Table 3 shows.
This deficit in Lindsay’s Water Fund is limiting
the city’s ability to effectively operate its water
system. Specifically, the Water Fund has no
money for capital improvements or unexpected
repairs to keep the system running safely and
efficiently. In a 2019 budget presentation, the
city indicated that its Water Fund could not
adequately fund needed projects, such as
replacing a main water line or renovating a
water storage tank. Similarly, in Lindsay’s fiscal
year 2019–20 financial audit, city management
stated that the Water Fund has no money
available for unplanned maintenance or other
necessary capital improvements. The city
3 This deficit appears in the fiscal year 2017–18 financial statements because of the timing and method of the loan forgiveness.
Table 3
Lindsay’s Enterprise Funds Experienced Frequent Deficit Balances From Fiscal Years 2015–16 Through 2019–20 (In Thousands)
Fund 2015–16 2016–17 2017–18 2018–19 2019–20
Water $1,039 $1,100 $(585) $(771) $(966)
Sewer (1,094) 1,253 (535) 36 341
Wellness Center (940) (879) (283) (360) (319)
Source: Lindsay’s audited financial statements.
Note: These amounts include the effect of both operating and nonoperating revenues and expenditures, and therefore the operating deficits discussed in the report do not correspond directly to these amounts. 17 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
manager indicated that the city’s general fund
would need to pay for any emergency expenses
that arise in the water system. The deficit in the
Water Fund also leaves the city ill‑prepared to
manage crises, including the current drought.
Governor Newsom declared a drought
emergency in May 2021 in portions of the
State, including Tulare County, where Lindsay
is located. During a drought, households must
conserve water, reducing their water usage;
however, this conservation would likely reduce
the utility revenues that the city receives
through water rates. A reduction in revenue
from the drought would drive the Water Fund
into a deeper deficit.
“
The deficit in the Water
Fund also leaves the city
ill‑prepared to manage
crises, including the
current drought.
”
The city’s Sewer Fund is also unable to
adequately fund projects. Lindsay’s Sewer
Fund had a positive balance at the end of fiscal
year 2019–20, in contrast to its other enterprise
funds; however, that positive balance is a result
of the city not investing in its infrastructure.
Specifically, the city has not had the resources
to update its sewer infrastructure as needed,
despite the positive balance. For example,
although the city plans to replace its main
sewer line, renovate its wastewater treatment
plant, and replace equipment, it cannot do so
with the limited resources in its Sewer Fund.
As a result, the city is reviewing its sewer rates
and may need to increase them to fund such
infrastructure needs.
Although Lindsay has discussed some methods
for addressing such deficits and limited
resources, it lacks a formal plan to do so. As
we describe previously, the city will receive
$3.2 million in federal American Rescue Plan
funds that it may use for utility infrastructure.
Lindsay’s city manager indicated that the city
intends to use those funds for some necessary
capital projects, including $500,000 in water
and sewer projects. However, the city has not
determined whether this is the highest and best
use of those funds. The city manager indicated
that the city will develop a plan for spending
those funds once the federal government
issues final spending guidelines. The city also
plans to contract for a utility rate study in the
fall of 2021 that will include the Water Fund,
Sewer Fund, and Refuse Fund, and potential
adjustments to utility rates. However, until it
receives the results of that study, the city does
not know to what extent rate increases will
address the current fund balances, including the
Water Fund deficit. As we discuss above, the
city improperly transferred nearly $2 million
from the Water Fund to the general fund. The
city explained that it intends to repay the Water
Fund from the general fund, but it does not have
a formal plan to do so and has only informally
discussed repayment.
The wellness center manages many of the
city’s parks and recreation functions, such
as rentals at city parks, a recreation center,
and a swimming pool. The Wellness Center
Fund has had a deficit since at least fiscal year
2015–16, and it ended fiscal year 2019–20 with
a $319,000 deficit. The city uses general funds
to cover the annual deficit in this fund. In fiscal
year 2019–20, the city transferred $200,000
from the general fund to the Wellness Center
Fund. Similarly, the city projects that it will need
to transfer $500,000 from the general fund in
fiscal year 2020–21, in part due to the pandemic.
Although the wellness center uses important
general fund resources, the center provides
health and social benefits to city residents, and
the city manager is not concerned with the city’s
use of general funds for this purpose. The city
manager stated that because the fund provides
for general parks and recreation expenses,
including the swimming pool, the Wellness
Center Fund is an extension of the city’s general
government activities.
18 CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
In addition, the local hospital district
contributes $230,000 annually to the wellness
center, which significantly reduces the center’s
operating loss. In 2021 the local hospital district
increased its contribution by a total of $375,000
over three years to pay for capital improvements
at the wellness center. State law grants hospital
districts in California the power to carry out
activities that are necessary for the maintenance
of good physical and mental health in the
communities they serve. The local hospital
district’s activities in the area include supporting
services at the wellness center. In part, because
the city has partnered with the local hospital
district to obtain resources to cover the
operating loss of the Wellness Center Fund, we
agree that the activities of the wellness center
provide an important service to the residents of
Lindsay and we do not have significant concerns
about the deficit in this fund.
Lindsay Has Not Ensured That Its Service Fees
and Utility Rates Sufficiently Cover Its Costs
Lindsay has not ensured that it collects
sufficient revenue to cover the costs of services
it provides because it does not periodically
review and update its fees and rates. Further,
the city may have foregone revenue that could
help relieve some of its financial burdens.
Under state law, a city can establish fees and
rates at levels that allow it to recoup the full
cost of services it provides as long as these do
not exceed the reasonable costs of providing
those services—a concept referred to as full
cost recovery. The city’s fees cover services
such as issuing building permits and business
licenses, facilitating background checks, and
use of the wellness center. Lindsay’s rates help
pay for services such as water, sewer, and
refuse collection.
We reviewed seven of more than 240 fees and
rates in order to identify when the city last
updated them, the city’s cost of providing the
related services, and whether the fees or rates
cover the city’s costs. Our selection included
a residential water rate, two sewer rates, two
swimming pool fees, a planning fee, and a
public safety fee. Although the city’s municipal
code requires it to annually evaluate whether
the fees and rates it charges recover the full
cost to provide the associated services, Lindsay
has failed to do so. Specifically, we found that
the city last updated four of the seven fees
and rates we selected in 2004, more than
15 years ago. Lindsay could not identify when
it last updated two of the fees and rates that
we reviewed, and it updated one in 2019. As
shown in Table 4, Lindsay has not regularly
reviewed and updated its fees and rates
as required.
“
The city last updated
four of the seven fees
and rates we selected
in 2004, more than
15 years ago.
”
The city attributes its failure to update its
fees regularly to the turnover in its finance
department and to limited staffing. As we
describe previously, the city reduced its
workforce by several dozen positions over the
last several years. Further, the finance director
position, which is responsible for many of
the steps involved in updating fees and rates,
has been filled by several directors since
January 2017. Although the city reported having
adequate staff to provide essential services, it
did not consider these administrative activities
as essential. We note, however, that since we
began our audit, the city has updated its fees for
building permits and related activities as well as
some of its public safety fees without increasing
its related staffing levels. In response to our
questions about its lack of updating fees and
rates, the city manager stated that he intends for
the city to review all of its fees and rates over the
next year or two but does not have a schedule
for doing so.
19 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
The city’s municipal code requires Lindsay’s
city council to set fees and rates at amounts
that cover the full cost of operations, including
indirect and capital costs whenever possible.
For example, its municipal code requires the
city to include the overhead costs associated
with staff provision of services, such as
building and equipment maintenance and
operations; communications expenses; and
computer, printing, vehicle, and insurance
expenses, when it sets fees and rates.
However, we found that the city did not
always follow this requirement. For example,
Lindsay set its newly revised fingerprinting
fee at a level that only recovers the salary costs
for the public safety officer conducting the
fingerprinting and does not include indirect
costs, such as office space or supplies. Thus,
the city is undercharging for this service and
not recovering its full costs, as its municipal
code requires.
In total, the city’s fees and rates generate
almost $5 million annually in revenue, or
approximately one‑third of Lindsay’s overall
revenues. As Table 5 shows, the city does not
know whether annual revenue from six of
the seven fees and rates that we reviewed,
including one of its monthly water rates and
two of its sewer rates, covers its costs to
provide those services. Because Lindsay has
not regularly evaluated its service costs, it
risks both undercharging and overcharging
for those services. For example, we estimate
that the city has been losing approximately
$5,800 a year in fingerprinting revenue, a
potential loss of up to $93,000 since the
city last updated the fee in 2004. Lindsay
also could be overcharging for a service, for
example if it streamlined a process so that it
requires less staff time to conduct, but we did
not identify any examples of overcharging.
Table 4
Lindsay Does Not Follow Its Own Requirements for Regularly Reviewing Fees and Rates LINDSAY MUNICIPAL CODE REQUIREMENT LINDSAY’S PROCESS
COMPLIES?
Set fees and rates to support the full cost of operations, including indirect costs. X City manager must annually:
Review all fees and rates. X
Provide city council with the costs of all city services.* X Recommend fee and rate adjustments to city council. X
City council must:
Annually meet to review proposed changes to fees and rates. X Set fees and rates as part of the annual budget process. X Source: Lindsay Municipal Code, and analysis of seven of the city’s fees and rates. * Although the city manager does not provide this information for each city service, the annual budget that the city manager creates does include the overall costs for all city services.
20 CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Because of its limited accounting records,
Lindsay was also unable to identify the precise
amount of revenue it collects from some
of its fees and rates. For example, the city
could not identify its revenue from individual
wellness center fees, such as the swimming
pool membership it charges for spring and
summer. According to the recreation director,
the city records that revenue in a larger
category of swimming pool fees that includes
public swim fees and lap swim day passes,
all of which the city deposits into a single
fund. As a result, the city cannot determine
whether its swimming pool membership fees
appropriately cover the costs to operate its
swimming pool during those times when it
is open only to members. Because the city
has not done so itself, we estimated the cost
Lindsay incurred to operate its swimming
pool for members during fiscal year 2019–20
and found that it was more than $186,000.
However, the city collected only about $8,500
in total swimming pool fees during that time.
This difference obviously contributes to the
deficit in the Wellness Center Fund that
the general fund must cover.
Lindsay is at risk of subsidizing its services
because it is undercharging, or it risks a
lawsuit from taxpayers if it is overcharging
for its services. By not regularly assessing
its costs and adjusting the fees and rates
to cover them, Lindsay is continuing
to miss an opportunity to minimize
burdens on its finances. Specifically, if it
undercharges for services, the city must
subsidize those services with its limited
general funds. However, if it overcharges,
the city exposes itself to taxpayer lawsuits
for imposing a tax in violation of state law.
Specifically, state law defines a charge for
a service that exceeds the reasonable price
of providing the service as a tax, which is
then subject to the State’s requirements for
imposing taxes, including a requirement that
the city submit and obtain voter approval in
order to implement the tax.
Table 5
Lindsay Has Not Evaluated Whether Its Fees and Rates Cover Related Costs
TYPE OF FEE OR RATE FEE OR RATE WE REVIEWED DATE LAST REVISED COST OF SERVICE KNOWN?
Planning fee* Home occupation permit 2019
Public safety fee* Fingerprinting 2004
Sewer rate Hotels, motels, and hospitals 2004
Sewer rate Residential and commercial 2004
Water rate 1” water meter 2004
Wellness center fee* Swimming pool rental for 0–25 guests Unknown† Wellness center fee* Spring/summer swimming pool membership Unknown† Source: Fee and rate documentation, and interviews with city staff. * The city reviewed these fees in 2021 after we brought the outdated fees to its attention. † The city was unable to identify when this fee was last revised. 21 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Recommendations to Address This Risk
• To ensure that it maintains adequate
balances in its enterprise funds for
significant purchases or capital
expenditures, Lindsay should develop
and implement a plan by June 2022 to
build and maintain these balances.
• To ensure that the rates and fees
it charges are appropriate to cover
the cost of the related services, by
August 2022 Lindsay should do
the following:
» Determine its cost to provide each of
the services for which it charges a fee
or rate and, as necessary, improve its
accounting records to identify these
costs. For any fees or rates that do
not cover the costs of their related
services, consider increasing those
fees or rates, including a phased
approach for large increases. For
any fees or rates that are above the
cost to provide the related service,
consider reducing those fees or rates.
» Improve its accounting records so
as to identify how much revenue it
receives from each fee or rate.
22 CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
Lindsay Must Improve Its Management
Practices to Effectively Plan for Its Financial
and Operational Needs
The City’s Lack of a Long‑Term Financial Plan
Is Hindering Its Efforts to Achieve Financial
Sustainability
Although Lindsay has taken some steps to
improve its financial position in the short term,
it has no clear plan for its long‑term financial
decision making. The GFOA recommends
that all governments regularly engage in
long‑term financial planning as part of their
overall strategic planning efforts. According to
the GFOA, a long‑term financial plan should
include several key elements, such as revenue
and expenditure forecasts, strategies for
achieving and maintaining financial stability,
and a process for periodically reviewing and
updating the plan. Figure 5 shows how Lindsay
could use the GFOA’s best practices to respond
to the audit findings in our report. We include
a discussion of the city’s financial obligations
related to retiree costs in the following section
of the report.
Figure 5
Implementing GFOA Best Practices for a Successful Financial Plan Would Help Lindsay Address Our Recommendations
STABILIZE GENERAL FUND
1 Develop a long-term financial plan to align financial resources with strategic goals.
2 Address improper transfers to general fund.
ADDRESS ENTERPRISE FUND DEFICITS
1 Identify any fees or rates that do not cover the costs of providing the related services and consider
increasing those fees or rates.
2 Determine the appropriate level of funding for the
streets program by the utility funds.
ADDRESS RETIREE COSTS
1 Identify a goal for prefunding retirement liabilities. 2 Identify the resources necessary to meet that goal
and develop a plan for doing so.
GOAL
1 GOAL
2 GOAL
3
Source: GFOA best practices and this report’s recommendations. 23 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
However, Lindsay does not have a written
long‑term financial plan, and the long‑term
planning it has conducted omitted its general
fund. When we asked the city manager about
Lindsay’s current financial plan, he stated that
the only financial planning documents the
city has created are its annual budgets and
the capital improvement plan it presented
alongside its fiscal year 2021–22 budget
document. However, the city’s budget does
not include long‑term projections for its
most important fund, the general fund, which
directly affects the city’s ability to provide
essential services to its residents. Therefore,
the budget document does not provide the
long‑range perspective of a plan that looks
five to 10 years into the future, the time
horizon that GFOA recommends for such
plans. Further, in the capital improvement
plan that it presented with its fiscal year
2021–22 budget, Lindsay included five years
of anticipated capital improvement projects
for its various funds, including the Water
Fund, Sewer Fund, and Wellness Center
Fund. However, the capital improvement plan
includes several projects that cite the city’s
general fund as a funding source, but without
a long‑term plan for its general fund, the city
cannot ensure that these projects are feasible.
Finally, the city’s budget does not develop
and then use substantive strategies to achieve
long‑term financial sustainability, such as
the goals and actions included in Figure 5.
For example, to ensure that it can meet its
long‑term obligations, Lindsay could develop
and implement a detailed plan for prefunding
its pension and other post‑employment
benefit (OPEB) liabilities. Because of its
limited long‑term financial planning, Lindsay
lacks a clear picture of how best to address its
financial and operational needs.
The city manager and director of finance
stated that developing a long‑term financial
plan is a goal for the city, but they explained
that the city had not done so previously due
to financial instability and significant turnover
of top finance department staff. However,
given that the city has improved its financial
position and has hired a permanent director
of finance, it is imperative that Lindsay
begin to develop a long‑term financial plan.
Without a strategic framework to guide the
city’s budgetary decision making, Lindsay
will likely continue to struggle to address
its long‑term needs and to achieve financial
stability. For example, if Lindsay were to
implement the GFOA best practices that we
present in Figure 5 through a full financial
plan, the city could prioritize the many
financial challenges and risks that we have
identified, such as its general fund balance
and deficits in its enterprise funds.
Lindsay Needs to Address Its Rising Employee
Retirement Costs
Lindsay has not prefunded its OPEB liabilities
as best practices recommend, and the city’s
future pension costs are contributing to its
high‑risk status. The GFOA recommends
that cities fully contribute to their pension
plan each year and prefund OPEB liabilities,
which are the expected future costs for
employees who no longer work for the city,
such as health benefits for retired workers,
to ensure the sustainability of these benefits.
However, at present Lindsay covers only the
annual cost of the benefits for its current
retirees and does not prefund OPEB costs for
health benefits, including for future retirees
and for future years for current retirees. This
lack of prefunding has caused the city’s OPEB
liabilities to increase by 36 percent from fiscal
years 2017–18 through 2019–20.
Lindsay’s OPEB benefits are limited to
a health plan that covers future benefits
for 33 current city employees and
current benefits for five retirees as of fiscal
year 2019–20. The city contributes all of
the funding to the plan. The retired city
employees did not contribute to the plan,
nor do current city employees contribute. As
Table 6 shows, between fiscal years 2017–18
and 2019–20, Lindsay’s required annual
contribution—the minimum amount it
24 CALIFORNIA STATE AUDITOR
August 2021 | Report 2020-804
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
must pay—grew by more than $10,000 and
its liabilities grew by more than $500,000.
In fiscal year 2019–20, the city’s total OPEB
liabilities were nearly $2 million and it paid
only about $41,000, just enough to cover
the actual health care benefits for the city’s
retirees. The city did not prefund future
benefits at all.
Table 6
Lindsay’s OPEB Annual Contributions and Unfunded
Liability Have Increased Over the Last Three
Fiscal Years
FISCAL YEAR OPEB CONTRIBUTION OPEB LIABILITY
2017–18 $31,000 $1,441,000
2018–19 38,000 1,608,000
2019–20 41,000 1,958,000
Source: Lindsay’s audited financial statements.
Lindsay has not prefunded its OPEB liabilities
because of its poor fiscal condition, and it
has no formal plans to do so. Specifically, as
we discuss previously, the city had a deficit
in its general fund until fiscal year 2019–20.
The city manager stated that prefunding
OPEB is a secondary priority to addressing
other financial issues, such as the deficits in
its enterprise funds. However, the manager
did state that the city might begin prefunding
OPEB liabilities in future fiscal years if it has
extra revenue in its general fund. If the city
does not begin prefunding its OPEB liabilities
or have employees begin to contribute to
its funding, it will quite likely have to make
higher contributions from its general fund
in future years, displacing other spending
priorities such as public safety.
Although the city does require its employees
to contribute to their pension benefits,
Lindsay also has some future pension
costs that are high risk. We identify four
different indicators of pension risk in our
local government high‑risk dashboard, as
described in the text box. Three of Lindsay’s
pension risk indicators—pension obligations,
pension funding, and pension costs—are
at moderate risk, as Table 1 shows, but the
city’s future pension costs are high risk. We
classify cities as having high‑risk pension
costs when their projected future costs exceed
a threshold of 10 percent of their current
revenues. We calculated the future pension
costs for Lindsay using unaudited information
provided by the California Public Employees'
Retirement System (CalPERS) and compared
those numbers to the city’s audited financial
statements. By using fiscal year 2026–27
pension contribution estimates from CalPERS
to analyze future pension costs, we project
that Lindsay’s required contributions to
its pension plan will reach the 10 percent
threshold that year.4 This means that five years
from now, Lindsay’s pension costs could begin
to place a financial burden on the city if the
city does not take substantial action.
State Auditor’s Local Government High‑Risk
Dashboard Pension Indicators
Obligations: The amount a city owes to employees for
their retirement benefits. A large unfunded obligation
means higher pension contributions over time, straining the ability to provide other services.
Funding: The assets a city has set aside to pay for
employee pension benefits. Insufficient pension assets
also require higher contributions in the future.
Current Costs: The current financial burden of pension
costs. High pension costs can cause cities to curtail
critical services.
Future Costs: The future financial burden of pension costs, which pose the same risk of curtailing critical services.
Source: California State Auditor’s Local Government
High‑Risk Dashboard.
4 Our methodology for this calculation is explained in greater detail at the following link: https://www.auditor.ca.gov/local_ high_risk/process_methodology
25 CALIFORNIA STATE AUDITOR
Report 2020-804 | August 2021
LOCAL HIGH RISK
August 23, 2022 Regular Meeting of the Lindsay City Council
The city must ensure that it is able to pay
for its pension plan in future years. CalPERS
annually determines Lindsay’s required
contribution, which covers the cost of
pension benefits earned by its current
employees that year and an additional amount
for beginning to address unfunded liabilities.
Lindsay makes the required payment each
year, but it had unfunded liabilities of
$9.3 million as of June 2020. If the city paid
more than the required contribution, it would
reduce its unfunded liabilities and therefore
its future annual contributions. This action
could help the city to avoid the financial stress
of reaching the 10 percent threshold in its
pension contributions and could reduce the
burden on the city to pay for those pension
costs instead of other priorities.
Lindsay Has Not Adequately Planned for Its
Public Safety Training and Equipment Needs
Lindsay does not appear to be committed
to its current integrated public safety
approach and must evaluate whether its
combined police and fire department is
still an appropriate model for providing
services to its community. According to a
local newspaper, since the late 1970s and
in response to its financial difficulties at
the time, Lindsay has employed a public
safety model that integrates police and
firefighting services into a single public safety
department. A 2016 report by Michigan
State University noted that Lindsay is one
of approximately 130 cities nationwide
and only a handful in California that have
such combined departments. Lindsay’s
public safety director explained that the
city generally hires police officers who have
completed training that has been approved by
the Commission on Peace Officer Standards
and Training and then provides them with
training in firefighting.5 However, Lindsay
5 State law established the Commission on Peace Officer Standards and Training to set minimum selection and training standards for California law enforcement officers.
has not ensured that either of the two public
safety officers it hired in the past three years,
out of 13 total public safety officers, have
received training from a fire academy. As
a result, when these officers respond to a
fire emergency, a public safety lieutenant
explained, the city typically limits their role
to support functions rather than firefighting.
To the extent that the city needs additional
resources to adequately respond to fires or
emergencies, such as in case of a structural
fire or if an additional paramedic is required,
it relies on the county to assist through a
mutual aid agreement, one that does not
require reimbursement by the city.
“
Lindsay has not
ensured that two
recently hired public
safety officers have
received training from
a fire academy.
Lindsay’s director of public safety has
”
not prioritized training the newly hired
police officers in firefighting because that
would require them to stop their police
work and attend a fire academy. According
to the director, he wants to move away
from the integrated public safety model
toward a separate police department and
a semi‑volunteer fire department. He
believes the current integrated model is
not sustainable because the two disciplines
of police and fire have different mindsets
and it is difficult for public safety officers to
maintain their continuing training in both
professions. According to the director, the
current city council is in favor of this change.
However, the city manager has yet to formally
propose to the city council that it separate the
police and fire services into two departments.
Until the city council approves such an
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organizational change, the Public Safety
Department must continue to ensure that all
of its public safety officers are duly trained to
respond to both police and fire emergencies.
By not ensuring such training, Lindsay risks
the safety of its residents and must rely more
heavily on its mutual aid agreement with the
county for fire response services.
Although we did not identify any problems
with the Public Safety Department’s response
times, the age of both its police and fire
vehicles could affect the safety of Lindsay’s
residents should those vehicles break
down while responding to an emergency.
The National Fire Protection Association
recommends that fire departments only use
properly maintained fire trucks older than
15 years as backup equipment for newer fire
trucks and retire fire trucks that are older than
25 years. However, Lindsay uses a 21‑year‑old
fire truck as a primary fire response vehicle.
Lindsay’s police vehicles are also old, averaging
13 years—significantly older than those of
other cities that we reviewed, whose average
vehicle ages ranged from 4.5 to 8 years old.6
We found that the city has recently taken
steps to address the age of its public safety
vehicles. In 2021 the city published a capital
improvement plan that included replacement
of five of its 16 police vehicles over the next
three fiscal years at a cost of about $1 million.
However, we expected Lindsay to identify a
schedule that details when it must retire or
replace all of its public safety vehicles as well as
the expected costs to replace those vehicles.
Lindsay also faces increasing maintenance
costs for its public safety vehicles. As Figure 6
shows, the city’s cost to maintain its public
safety vehicles nearly doubled in two years,
from $23,000 in fiscal year 2017–18 to $44,000
in fiscal year 2019–20. According to a public
safety lieutenant, it intends to absorb these
maintenance costs in its existing budget.
6 We compared Lindsay with two of its geographic and economically similar neighboring cities, Exeter and Farmersville, and one city with a combined public safety department, Sunnyvale.
As a result, the department will continue to
face escalating maintenance costs, which will
hinder the city’s overall efforts to improve its
financial position.
Figure 6
Lindsay’s Police Vehicle Maintenance Costs Are Rising
201718 201819
Fiscal Years
201920
0 10,000
20,000
30,000
40,000
$50,000
Source: Lindsay Public Safety Department police vehicle maintenance records.
Recommendations to Address This Risk
• Lindsay should adopt a policy for
long‑range financial planning by
February 2022 that, at a minimum,
identifies the forecast period for the
plan, the funds it will include, efforts
the city will make to increase revenues
and decrease expenditures, and the
frequency with which the finance
director and the city manager will
review the plan and propose any updates
to the city council.
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• City management should develop,
and the city council should formally
adopt, a long‑term financial plan
by August 2022 that aligns with best
practices published by the GFOA.
• Lindsay should include in that financial
plan a discussion of how it will reduce
its pension and OPEB liabilities. As part
of that plan, the city should consider
requiring current employees to begin
contributing to the future cost of their
retirement health care benefits.
• To ensure that Lindsay’s public safety
model still meets the city’s needs,
Lindsay should do the following:
» Evaluate the effectiveness of using a
combined police and fire department
by August 2022 and make any
necessary changes.
» Ensure that all public safety officers
receive any necessary training within
six months of employment beginning
August 2022, including any public
safety officers who are expected to
respond to fires or emergencies.
• To ensure that its fire vehicles meet
industry standards and its police
vehicles are replaced in a timely
manner, by November 2021 Lindsay
should develop a sufficiently detailed
public safety capital improvement plan
that provides for the replacement of
those vehicles.
We conducted this audit under the authority vested in the California State Auditor by Government Code section 8543 et seq. and according to generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives specified in the Scope and Methodology section of the report. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
Respectfully submitted,
ELAINE M. HOWLE, CPA
California State Auditor
August 26, 2021
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Appendix A
Scope and Methodology
In February 2020, the Joint Legislative
Audit Committee (Audit Committee)
approved a proposal by the State Auditor to
perform an audit of Lindsay under the local
high‑risk program. We conducted an initial
assessment of Lindsay in December 2019 in
which we reviewed the city’s financial and
operating conditions to determine whether
it demonstrated characteristics of high risk
pertaining to the following six risk factors
specified in state regulations:
• The local government agency’s financial
condition has the potential to impair its
ability to efficiently deliver services or to
meet its financial or legal obligations.
• The local government agency’s ability to
maintain or restore its financial stability
is impaired.
• The local government agency’s
financial reporting does not follow
generally accepted government
accounting principles.
• Prior audits reported findings related to
financial or performance issues, and the
local government agency has not taken
adequate corrective action.
• The local government agency uses an
ineffective system to monitor and track
state and local funds it receives and spends.
• An aspect of the local government agency’s
operation or management is ineffective
or inefficient; presents the risk for waste,
fraud, or abuse; or does not provide the
intended level of public service.
Based on our initial assessment, we identified
concerns about Lindsay’s financial condition
and financial stability as well as aspects of its
operations that were potentially ineffective
or inefficient. The following table lists
the objectives that the Audit Committee
approved and the methods we used to
address them.
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Audit Objectives and the Methods Used to Address Them
AUDIT OBJECTIVE METHOD
1 Review and evaluate the laws,
ordinances, rules, and regulations
significant to the audit objectives.
Reviewed relevant state laws and regulations, municipal codes, and other background materials applicable to the city.
2 Evaluate Lindsay’s current financial
condition and ability to meet its
short‑term and long‑term financial
obligations while continuing to provide
services to its residents.
• Evaluated the city’s financial statements to determine its financial condition, including its general fund balances, revenues and expenditures, and other major fund balances. • Assessed the city’s financial condition and its ability to meet its obligations by reviewing audited financial statements.
• Reviewed outstanding pension and OPEB liabilities and annual contributions. 3 Identify the causes of Lindsay’s
financial challenges, and determine
whether the city has developed an
adequate plan for addressing those
challenges, including the following:
a. Assess the appropriateness of any
interfund loans, transfers, and
advances over the last three fiscal
years; determine whether Lindsay
complied with applicable laws and
followed best practices in making
such transactions; and evaluate the
city’s ability to repay its interfund
loans, transfers, and advances in a
timely manner.
b. Assess the city’s efforts to improve
its financial condition by increasing
revenues and reducing expenses.
• Identified and documented the major events and actions that caused Lindsay’s financial challenges, including loans, transfers, and advances over the last three fiscal years, and the city’s efforts to address those challenges.
• Reviewed the city’s forgiveness of loans from its utility funds to its general fund to assess whether it violated Proposition 218 and the city’s response to address the violation. • Interviewed city council members and the former finance director to assess the city’s forgiveness of loans from its utility funds to its general fund.
• Reviewed the city’s streets program to determine whether the city’s approach to funding the program violated Proposition 218.
• Evaluated the sales tax proposal approved by city voters and compared the city’s revenue projections to actual amounts collected.
• Consulted with the city manager to identify the city’s attempts to pursue and promote economic development opportunities. In particular, we evaluated the city’s efforts to increase revenue by allowing and licensing cannabis businesses, to resolve outstanding financial liabilities to state agencies, and to reduce expenditures.
4 Determine whether Lindsay’s
budgeting processes comply with
best practices. In addition, evaluate
the city’s procedures and underlying
assumptions for projecting future
revenues and expenditures, and
determine whether they result in
balanced budgets and accurate
financial forecasts.
• Reviewed GFOA budgeting best practices and identified key practices that the city should follow. • Reviewed whether the city’s budget practices are timely and in line with the key GFOA budgeting best practices we identified.
• Examined Lindsay’s budgets for the past three fiscal years and assessed the reasonableness and accuracy of the projections it used by comparing budgeted and actual revenues and expenditures.
5 Assess Lindsay’s process for setting,
increasing, or decreasing fees or
rates to ensure that it complies with
applicable laws, rules, ordinances,
regulations, and best practices. For
a selection of these fees and rates,
determine if they cover the city’s costs
of providing services.
• Interviewed staff to obtain an understanding of the city’s policies, processes, and practices for setting fees and rates.
• Identified all the fees and rates Lindsay charges. Selected seven fees and rates and reviewed the city’s cost of providing each service. Determined when the city last updated each fee or rate and assessed whether the fee or rate covers the city’s costs of providing the relevant services. • For three of the fees and rates, we tested whether their last increases complied with applicable city laws and policies.
6 Determine whether the city council
provides adequate oversight of city
operations and the governance
necessary to ensure that Lindsay meets
its fiduciary duties to its residents.
• Identified and documented best practices related to training new city council members. • Interviewed staff and reviewed documentation related to training that the city has provided to council members since 2018 and compared this training to the best practices we identified. We did not identify any problems with the city’s process for training council members. • Documented city council oversight and decision making related to the city’s financial affairs from 2018 through 2020 and determined that it has increased that oversight. 30 CALIFORNIA STATE AUDITOR
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Assessment of Data Reliability
The U.S. Government Accountability Office,
whose standards we are statutorily required
to follow, requires us to assess the sufficiency
and appropriateness of computer‑processed
information that we use to materially
support our findings, conclusions, or
recommendations. In performing this audit,
we relied on electronic data obtained from
the Tulare County ADSi CADForce database
(9‑1‑1 database). We performed dataset
verification procedures and testing of key
data elements and found that about 15 percent
of the data were not logical, indicating data
entry errors and calls in which dispatchers
canceled officers’ responses. We otherwise
did not identify any issues with the data. We
did not perform accuracy and completeness
testing of these data because the system is
entirely electronic and there are no paper
source documents against which to check
the data. Consequently, we found the
9‑1‑1 database data to be of undetermined
reliability for the purposes of calculating
the exact response times for Lindsay’s
Public Safety Department. Although this
determination may affect the precision of
the numbers we present, there is sufficient
evidence in total to support our findings,
conclusions, and recommendations.
AUDIT OBJECTIVE METHOD
7 Evaluate Lindsay’s efforts to address
the deficiencies noted by its external
auditor during the most recent audit of
the city’s financial statements.
• Identified major findings from the external auditor’s last four annual audit reports. • Assessed whether Lindsay’s efforts for tracking and responding to the findings have been sufficient. We found that Lindsay has sufficiently tracked and responded to audit findings, other than those related to its violation of Proposition 218. 8 To the extent possible, determine the
impact of Lindsay’s integrated public
safety model and resources on its
ability to protect its citizens.
• Reviewed information about integrated public safety models and their use in California. • Identified recruitment and training standards and best practices for police officers and firefighters. • Identified how Lindsay recruits and trains its public safety officers and assessed the adequacy of these efforts. We found that its recruitment process was adequate. • Compared Lindsay’s public safety response times, staffing levels, and capital assets to those of three comparable cities and industry averages to determine whether they are sufficient to protect the public’s safety. Lindsay has slightly more firefighters and slightly fewer police personnel than the average for other small California cities.
• We attempted to compare Lindsay’s combined public safety model with those of other cities in California; however, their models or demographics were not similar enough to Lindsay’s to make a valid comparison.
9 Review and assess any other issues that
are significant to the audit.
• Reviewed best practices for recruitment of key city leaders and compared them to Lindsay’s practices and, in general, found that Lindsay employed those best practices. • Assessed strategic and succession planning efforts. Although the city does not have a formalized strategic plan, we found that the city does undertake some strategic planning as part of its budget development process. However, we identified concerns with the city’s financial planning efforts, which we discuss in the report. We found that although the city lacks a succession plan, it has adequately filled its key leadership positions, including its city manager and finance director positions.
Source: Audit workpapers.
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Appendix B
The State Auditor’s Local High‑Risk Program
Government Code section 8546.10 authorizes
the State Auditor to establish a local high‑risk
program to identify local government
agencies that are at high risk for potential
waste, fraud, abuse, or mismanagement or
that have major challenges associated with
their economy, efficiency, or effectiveness.
Regulations that define high risk and describe
the workings of the local high‑risk program
became effective on July 1, 2015. Both the
statute and regulations require that the
State Auditor seek approval from the Audit
Committee to conduct audits of high‑risk
local entities.
To identify cities that may be at high risk for
fiscal distress, we analyzed audited financial
statements and unaudited pension‑related
information for more than 470 California
cities. This review included using various
financial indicators to assess the fiscal health
of cities and rate them based on their risk of
experiencing fiscal distress. These indicators
enabled us to assess each city’s ability to
pay its bills in both the short and long term.
Specifically, the indicators measure each city’s
financial reserves, debt burden, cash position
or liquidity, revenue trends, and ability to pay
for employee retirement benefits. In most
instances, the financial indicators rely on
information for fiscal years 2016–17 through
2018–19.7
Based on our analysis from 2019, we
identified several cities, including Lindsay,
that met the criteria for being at high risk.
After establishing our list of cities facing fiscal
7 As we describe in Appendix A, we conducted our initial assessment of Lindsay in December 2019. In November 2020, we updated our financial indicators to include information through fiscal year 2018–19.
challenges, we conducted initial assessments
to further evaluate the risks those cities faced.
We performed independent, data‑driven
analyses to determine which cities to
send audit teams into to get local officials’
perspective regarding our areas of concern.
Our initial assessment concluded that
Lindsay’s circumstances warranted an audit.
In February 2020, we sought and obtained
approval from the Audit Committee to
conduct an audit of Lindsay.
If a local agency is designated as high risk
as a result of an audit, it must submit a
corrective action plan. If it is unable to
provide its corrective action plan in time
for inclusion in the audit report, it must
provide the plan no later than 60 days after
the report’s publication. It must then provide
written updates every six months after the
audit report is issued regarding its progress
in implementing the corrective action plan.
This corrective action plan must outline
the specific actions the local agency will
perform to address the conditions causing us
to designate it as high risk and the proposed
timing for undertaking those actions. We
will remove the high‑risk designation when
we conclude that the agency has taken
satisfactory corrective action.
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Comments
CALIFORNIA STATE AUDITOR’S COMMENTS ON THE
RESPONSE FROM THE CITY OF LINDSAY
To provide clarity and perspective, we are commenting on Lindsay’s response to our audit. The numbers below correspond to the numbers we have placed in the margin of Lindsay’s response.
The city mischaracterizes our finding. As we explain on page 9, Proposition 218 prohibits a city from using revenues derived from property-related fees, such as fees for water service, for general government operations. We did not consider, as the city’s response suggests, whether the city’s residents were overcharged for services. Therefore, we stand by our finding that Lindsay’s transfers and subsequent loan forgiveness violated this provision of Proposition 218. Further, Lindsay’s response incorrectly cites state law relating to the statute of limitations that governs legal actions regarding the validity of property assessments when, in fact, the city derived these revenues from fees—paid by ratepayers such as for water and sewer utility services. We found no specific statute of limitations; therefore, the default three-year statute of limitations would apply to an action seeking judgment on the improper use of revenue derived from property-related fees.
Lindsay misrepresents the city’s obligations and the reasonableness of its engineer’s report related to the streets program. As we explain on pages 11 and 12, although Proposition 218 prohibits a city from using property-related services for general government services, a city may charge its utility funds for the costs it incurs against the general fund, such as for the costs of street repair and maintenance.
However, a city must be able to demonstrate that those transfers reasonably represented those costs. As we describe on page 12, the 2004 engineer’s report that supports those transfers—which averaged nearly $900,000 annually—did not demonstrate that the amount generated by the rate increases represented the actual costs of the damage the city’s utilities caused. Instead, we noted on the same page, that the city should analyze and report the damage that each type of utility has caused to its streets to identify what the appropriate amount would be to charge each fund going forward. Finally, Proposition 218 provides that in any challenge to the validity of a property-related fee or charge, the burden is on the local agency—in this case, the city of Lindsay—to demonstrate compliance. Thus, we stand by our finding.
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Again, Lindsay mischaracterizes our finding and refers to provisions of Proposition 218 relating to property assessments, which do not apply here. Our report focused on property-related fees, not assessments, which are distinct and governed by different provisions of Proposition 218. As we state on pages 11 and 12, those provisions of Proposition 218 allow the city to charge its utilities for the cost of street repairs and maintenance that result from damage by those utilities so long as the city demonstrates that a charge for repairs or replacement reasonably represents those costs. Thus, we stand by our recommendation on page 15 that Lindsay should perform a study to determine the appropriate level of funding from its utility funds for the streets program and update that study every three to five years.
We agree with Lindsay that this report “is not a court of law” and that, as of yet, a court of law has not imposed legal liability on the city for violating state law. However, audit standards require us to review the legal criteria governing the city’s actions, to gather and consider sufficient and appropriate evidence, to identify any bad effects, and to report our findings with recommendations where appropriate. Here we have done so, including reporting on the risk that its noncompliance poses to the city if challenged in court. We offer our conclusions solely for helping the city avoid an adverse judicial ruling and related financial award. Similarly, we note on page 11 that the city’s external auditor also reached the conclusion that the city’s actions violated Proposition 218. Thus, we stand by our findings and recommendations.
During the course of our audit, the city did not share with us information regarding its approval of the levy and collection of charges related to its utilities. We look forward to reviewing this information when it provides an update on its progress toward implementing our recommendation on page 22 that it develop and implement a plan to build and maintain adequate balances in its enterprise funds.
The city misrepresents its efforts to improve its financial policies as steps towards long-term financial planning. Although a long-term financial plan could include a component for updating financial policies, the city’s efforts to update its financial policies are not part of a larger, long-term financial plan. Instead, the city has proceeded through its financial challenges in a piecemeal approach, such as by updating these policies, without having a larger framework in place to comprehensively address these challenges. Thus, we stand by our recommendation.
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The city’s response incorrectly implies that we recommended it create a separate, stand-alone fire department. We explain on page 26 the director of public safety’s perspective that the current integrated model is not sustainable, and that the city manager has yet to formally propose to the city council that it separate the police and fire services into two departments. On the same page, we note that until the city council approves such an organizational change, the Public Safety Department must continue to ensure that all of its public safety officers are duly trained to respond to both police and fire emergencies. Thus, we stand by our recommendation on page 28 that the city evaluate the effectiveness of using a combined police and fire department and ensure all of its public safety officers have training to respond to fires or emergencies.
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City of Lindsay
Corrective Action Plan
Approved on November 9, 2021 by Resolution 21-48
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 1.1: To address the $6.3 million it improperly transferred to its general fund, Lindsay should, by February 2022, re‑establish the loans to its restricted funds, and develop and implement a plan to fully repay those funds.
Response: The City partially agrees with this recommendation.
Corrective Action: The City will address the $6.3 million in funds referenced and present formal repayment schedules to the Lindsay City Council by February 2022.
The City wishes to note that there exists no legal finding that 1) the applicable transfers resulted in taxpayers being charged more than the reasonable cost of service, or 2) the transfers came from rate revenue.
Estimated Completion: February 2022.
Responsible Staff: City Management, Finance Department.
Status: Ongoing.
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 1.2: To make prudent investments from federal funding to address its highest needs, Lindsay should develop a plan by November 2021 for how it will effectively use all American Rescue Plan funds.
Response: The City partially agrees with this recommendation. The U.S.
Department of the Treasury, which oversees and monitors the American Rescue Plan Act (ARPA) has set April 30, 2022 as the federal deadline for non-entitlement units of local government to submit their Project Expenditure Report. The City requests that the State Auditor adhere to the federal deadline.
Corrective Action: On or before April 30, 2022, the City will present an ARPA Project Expenditure Report for approval to the Lindsay City Council.
Estimated Completion: April 2022.
Responsible Staff: City Management, Finance Department.
Status: Ongoing.
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State Auditor Recommendation 1.3: To ensure that its transfers of utility funds to the streets program comply with state law, Lindsay should perform a study to determine the appropriate level of funding from its utility funds for that program by August 2022 and update that study every three to five years.
Response: The City agrees with this recommendation.
Corrective Action: On November 9, 2021, the Lindsay City Council authorized staff to award a contract for the City of Lindsay Street Fund Impact Study to Provost and Pritchard Consulting Group.
Provost & Pritchard’s proposal dated October 15, 2021 (Exhibit A) will be incorporated into the existing task order “Financial Analysis of Water and Sewer Rates and Reports” (Exhibit B) approved by the Lindsay City Council on October 13, 2020. Provost & Pritchard’s proposal will provide an updated cost analysis for providing utility services and determine the cost these services bear on city streets.
Action for rate changes remains with the Lindsay City Council.
Estimated Completion: August 2022.
Responsible Staff: City Management, Finance Department, City Services.
Status: Ongoing.
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State Auditor Recommendation 2.1: To ensure that it maintains adequate balances in its enterprise funds for significant purchases or capital expenditures, Lindsay should develop and implement a plan by June 2022 to build and maintain these balances.
Response: The City agrees with this recommendation.
Corrective Action: On October 13, 2020, the Lindsay City Council approved the task order “Financial Analysis of Water and Sewer Rates and Reports” (Exhibit B) to perform a financial analysis of the water and sewer utility rates. The study underway is being conducted in a manner adhering to generally accepted rate design criteria including all requirements of Proposition 218 in the case where there is subsequent action taken to pursue public utility rate changes as a result of the study.
On July 27, 2021, in accordance with Proposition 218, the Lindsay City Council approved a rate increase for solid waste refuse services (Resolution 21-38), and the levy and collection of annual sewer charges (Resolution 21-35), annual solid waste refuse charges (Resolution 21-36), and delinquent sewer, refuse, and water fees and charges for the period ending June 30, 2021 (Resolution 21-37) on property tax rolls for the fiscal year 2021-2022. These changes were in large part motivated by the City’s need to address the financial instability of its enterprise funds.
On October 12, 2021, the Lindsay City Council approved the City of Lindsay Reserve Policy (Exhibit C). The reserve policy formalizes on-going practices of staff to build reserves and directly addresses the reserve levels of the General Fund and Water and Sewer Enterprise Funds by establishing reserve categories and hierarchical reserve levels for each. This policy will be reviewed every three years at a minimum by the City Manager and Finance Director, or sooner, if warranted by internal or external changes.
Estimated Completion: June 2022.
Responsible Staff: City Management, Finance Department, City Services.
Status: Ongoing.
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State Auditor Recommendation 2.2: To ensure that the rates and fees it charges are appropriate to cover the cost of the related services, by August 2022 Lindsay should do the following:
• Determine its cost to provide each of the services for which it charges a fee or rate and, as necessary, improve its accounting records to identify these costs. For any fees or rates that do not cover the costs of their related services, consider increasing those fees or rates, including a phased approach for large increases. For any fees or rates that are above the cost to provide the related service, consider reducing those fees or rates. • Improve its accounting records so as to identify how much revenue it receives from each fee or rate.
Response: The City partially agrees with this recommendation.
Corrective Action: The City requests a partial extension and proposes the following timeline.
By August 2022:
• Complete a water rate study and make a recommendation to the Lindsay City Council
• Complete a sewer rate study and make a recommendation to the Lindsay City Council.
• Complete an internal review of miscellaneous departmental fees as staff resources allow.
• Issue a Request for Proposals (RFP) that would provide for a study of all outstanding fees yet to be reviewed.
• Establish new accounting lines so as to better identify how much revenue is received from each fee or rate.
By February 2023:
• Present individual recommendations to the Lindsay City Council to either increase, decrease, or maintain fees based on the RFP results.
Estimated Completion: August 2022, and ongoing.
Responsible Staff: City Management, Finance Department, City Services, Recreation Department, Public Safety Department.
Status: Ongoing.
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 3.1: Lindsay should adopt a policy for long range financial planning by February 2022 that, at a minimum, identifies the forecast period for the plan, the funds it will include, efforts the city will make to increase revenues and decrease expenditures, and the frequency with which the finance director and the city manager will review the plan and propose any updates to the Lindsay City Council.
Response: The City agrees with this recommendation.
Corrective Action: A policy providing for long-term financial planning will be presented to the Lindsay City Council on or before February 2022.
Estimated Completion: February 2022.
Responsible Staff: City Management, Finance Department.
Status: Ongoing.
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 3.2: City management should develop, and the city council should formally adopt, a long‑term financial plan by August 2022 that aligns with best practices published by the GFOA.
Response: The City agrees with this recommendation.
Corrective Action: In July 2021, the City procured memberships in the Government Finance Officers Association (GFOA) to aid in the creation of a longterm financial plan. A long-term financial plan that aligns with GFOA best practices will be presented to the Lindsay City Council on or before August 2022.
Estimated Completion: August 2022.
Responsible Staff: City Management, Finance Department.
Status: Ongoing.
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 3.3: Lindsay should include in that financial plan a discussion of how it will reduce its pension and OPEB liabilities. As part of that plan, the city should consider requiring current employees to begin contributing to the future cost of their retirement health care benefits.
Response: The City agrees with this recommendation.
Corrective Action: On October 12, 2021, the Lindsay City Council approved the City of Lindsay Reserve Policy (Exhibit C). The reserve policy provides guidelines for Unfunded Liability Reserves that include pension and OPEB liabilities.
Additionally, the City is exploring the establishment of a Section 115 Trust and plans to review and execute new memorandums of understanding with all bargaining units in the 2022 calendar year that will include discussion and negotiation of increased contributions.
Estimated Completion: August 2022.
Responsible Staff: City Management, Finance Department.
Status: Ongoing.
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 3.4: To ensure that Lindsay’s public safety model still meets the city’s needs, Lindsay should do the following:
• Evaluate the effectiveness of using a combined police and fire department by August 2022 and make any necessary changes. • Ensure that all public safety officers receive any necessary training within six months of employment beginning August 2022, including any public safety officers who are expected to respond to fires or emergencies.
Response: The City partially agrees with this recommendation.
Corrective Action: In October 2021, the City hired a full-time Fire Lieutenant responsible for providing in-house training to Public Safety personnel. The Fire Lieutenant is also tasked with conducting an analysis of a volunteer firefighter program. The City is committed to a return to separate police and fire personnel as soon as financial resources allow.
Estimated Completion: August 2022.
Responsible Staff: City Management, Finance Department, Public Safety Department.
Status: Ongoing.
August 23, 2022 Regular Meeting of the Lindsay City Council
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State Auditor Recommendation 3.5: To ensure that its fire vehicles meet industry standards and its police vehicles are replaced in a timely manner, by November 2021 Lindsay should develop a sufficiently detailed public safety capital improvement plan that provides for the replacement of those vehicles.
Response: The City agrees with this recommendation.
Corrective Action: On November 9, 2021, the Lindsay City Council approved the City of Lindsay Fleet Management and Replacement Policy (Exhibit D). The primary objective of this policy is to control the overall cost of operating and maintaining the City of Lindsay’s fleet of vehicles and equipment, to maintain vehicles and equipment in a manner that extends their useful life, to control the growth in size of the fleet, to standardize the composition of the fleet and to accurately budget for maintenance and replacement costs.
A complete listing of the vehicles assigned to the City Services and Public Safety Departments is maintained and updated by department heads or their designees and provided to the Finance Department and City Manager on an annual basis or as needed. The most current version of this listing is attached as Exhibit E.
Estimated Completion: November 2021.
Responsible Staff: City Management, Finance Department, Public Safety Department. City Services Department.
Status: Complete.
August 23, 2022 Regular Meeting of the Lindsay City Council
City of Lindsay June 8th, 2022
Annual Enterprise Pavement Impact Cost Reimbursement Study Page 13 of 14 G:\Lindsay_City of-3257\325720001-Water and Sewer Rates Study\200 Technical\202 General\SIP Report\Lindsay Enterprise Impact Study_Final_2022-0608.docx Table 10 – UUI Portions of Water and Sewer Impacts to Roadway Conditions UUI Type Road Classification UUI Damage Type Percent of Impact (%) Arterial / Collector Trench Patch Damage
Water Arterial / Collector Trench Patch 70
Sanitary Sewer Arterial / Collector Trench Patch 30
Total Arterial / Collector Trench Patch 100
Arterial / Collector Other Severe Damage
Water Arterial / Collector Other Severe 19
Sanitary Sewer Arterial / Collector Other Severe 65
Storm Drain1 Arterial / Collector Other Severe 16
Total Arterial / Collector Other Severe 100
Residential Trench Patch Damage
Water Residential Trench Patch 100
Sanitary Sewer Residential Trench Patch 0
Total Residential Trench Patch 100
Residential Other Severe Damage
Water Residential Other Severe 28
Sanitary Sewer Residential Other Severe 72
Total Residential Other Severe 100
1 – Storm drain improvements are funded through the Sanitary Sewer Enterprise Table 11, below, provides a breakdown of costs attributable to UUI by enterprise fund (water and sewer) and damage type.
Table 11 – UUI Costs by Damage Type and Enterprise Fund Enterprise Fund Damage Type Amount
Water Trench Patch $73,664
Water Other Severe $14,767
Sanitary Sewer Trench Patch $17,893
Sanitary Sewer Other Severe $51,822
August 23, 2022 Regular Meeting of the Lindsay City Council
The following section presents a financial plan for the water enterprise where the Well 11 project must move forward and be cash and debt financed:
Projected Expenses and Potential Revenue Adjustments: Water Operating Fund FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Beginning Reserve Balance $0 $0 $494,087 $1,147,616 $1,236,262 $2,375,537 $1,811,639 emand Increase 0% 0% 0% 0% 0% 0% 0% Revenues
Rate Revenue $1,600,000 $1,600,000 $2,560,000 $3,072,000 $3,532,800 $4,062,720 $4,468,992 Rate Increase Revenue 0 960,000 512,000 460,800 529,920 406,272 0 Other Revenue 123,000 70,100 71,335 72,969 73,191 76,039 74,629 Interest on Reserves ________ ________ ________ ________ ________ ________ ________ $0 $0 $1,235 $2,869 $3,091 $5,939 $4,529 Total Revenue $1,723,000 $2,630,100 $3,144,570 $3,608,638 $4,139,001 $4,550,970 $4,548,150 Expenses
Operating Expenses $1,667,153 $1,733,839 $1,803,193 $1,875,320 $1,950,333 $2,028,347 $2,707,437 Existing Debt Service 222,574 222,574 222,574 222,574 222,574 222,574 222,574 New Debt Service 0 0 160,000 160,000 160,000 160,000 1,019,000 Rate Funded Capital $252,700 $179,600 $305,275 $1,262,097 $666,819 $2,703,947 $506,128 ________ ________ ________ ________ ________ ________ ________ Total Expenses $2,142,427 $2,136,013 $2,491,042 $3,519,991 $2,999,726 $5,114,868 $4,455,139 Net Revenues -$419,427 $494,087 $653,529 $88,647 $1,139,275 -$563,899 $93,012 Ending Unrestricted Balance $0 $494,087 $1,147,616 $1,236,262 $2,375,537 $1,811,639 $1,904,650 Debt Coverage (Target 1.25) 0.25 4.03 3.51 4.53 5.72 6.59 1.48 Capital Funding FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Capital Revenues
Use of Debt Proceeds $1,500,000 $1,000,000 $13,000,000
Grant Revenue
Rate Funded Capital $252,700 $179,600 $305,275 $1,262,097 $666,819 $2,703,947 $506,128 ________ ________ ________ ________ ________ ________ ________ Total Capital Revenue $252,700 $1,679,600 $1,305,275 $1,262,097 $666,819 $15,703,947 $506,128 Total Capital Expenditures $252,700 $1,679,600 $1,305,275 $1,262,097 $666,819 $15,703,947 $506,128 August 23, 2022 Regular Meeting of the Lindsay City Council
The following section presents a financial plan for the sewer enterprise where all capital projects are cash financed:
Projected Expenses and Potential Revenue Adjustments: Sewer Wastewater Fund FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Beginning Reserve Balance $992,649 $1,098,194 $929,108 $959,601 $969,562 $842,791 emand Increase 0% Revenues
Rate Revenue $1,446,600 $1,453,833 $1,592,601 $1,744,615 $1,911,139 $2,093,557 Rate Increase Revenue 0 130,845 143,334 157,015 172,002 188,420 Other Revenue 155,000
Interest on Reserves ________ ________ ________ ________ ________ ________ $2,482 $2,745 $2,323 $2,399 $2,424 $2,107 Total Revenue $1,604,082 $1,587,423 $1,738,258 $1,904,030 $2,085,565 $2,284,084 Expenses
Operating Expenses $939,444 $986,416 $1,025,873 $1,066,908 $1,109,584 $1,153,967 Existing Debt Service 349,093 349,093 349,093 349,093 349,093 349,093 New Debt Service 0 0 0 0 0 0
Rate Funded Capital $210,000 $421,000 $332,800 $478,067 $753,659 $725,312 ________ ________ ________ ________ ________ ________ Total Expenses $1,498,537 $1,756,509 $1,707,766 $1,894,068 $2,212,336 $2,228,372 Net Revenues $105,545 -$169,086 $30,492 $9,961 -$126,771 $55,712 Ending Reserve $1,098,194 $929,108 $959,601 $969,562 $842,791 $898,503 Debt Coverage (Target 1.3) 1.90 1.72 2.04 2.40 2.80 3.24 Capital Funding FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Capital Revenues
Use of Debt Proceeds
Rate Funded Capital $210,000 $421,000 $332,800 $478,067 $753,659 $725,312 ________ ________ ________ ________ ________ ________ Total Capital Revenue $210,000 $421,000 $332,800 $478,067 $753,659 $725,312 Total Capital Expenditures $210,000 $421,000 $332,800 $478,067 $753,659 $725,312 August 23, 2022 Regular Meeting of the Lindsay City Council
FINANCE & ADMINISTRATION FEES
# Description
Current
Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Fee Δ 1 Application Fee $30.00 One Time Fee $73.12 10% $66.00 $36 2 CASP FEE $4.00 Renewal NA NA $4.00 NA
3 Classification A $25.00 Gross Receipts/Quarterly NA NA $25.00 NA 4 Classification B $20.00 Gross Receipts/Quarterly NA NA $20.00 NA 5 Classification C $30.00 Gross Receipts/Quarterly NA NA $30.00 NA 6 Classification D $30.00 Gross Receipts/Quarterly NA NA $30.00 NA 7 Farmers Market $30.00 Annual NA NA $30.00 NA
8 Vehicles with no fixed Location $15.00 Semi-Annual NA NA $15.00 NA 9 Contractors $50.00 Semi-Annual NA NA $50.00 NA
10 Sub-Contractors $30.00 Semi-Annual NA NA $30.00 NA
11 ONE Day $7.00 Special Events NA NA $7.00 NA
12 Department Inspection Fee New Business, Applicant & Location requires Fire & Building inspection fee
13 Fire $100.00 $151.71 1% $150.00 $50
14 Building $100.00 $148.43 0% $148.00 $48
15 Credit card Convienience Fee New NA NA $2.95 NA
16 General Copy Fee $0.10 $0.25 60% $0.10 $0
17 Yard Sale $5.00 $16.43 3% $16.00 $11
Fees removed, replaced, or consolidated
Verification Services New $18.58 -223% $60.00 #VALUE!
Research Fee $100.00 $95.29 -5% $100.00 $0
August 23, 2022 Regular Meeting of the Lindsay City Council
PARKS & REC FEES
# Description
Current
Fee/Charge Unit Notes
Direct Staff
Cost Suggested Fee Fee Δ
1 PARK RESERVATIONS
2 Arbor Size
3 8x10 $50.00 plus $75 Deposit $57.97 $57.00 $7
4 10x10 $50.00 plus $75 Deposit $76.26 $76.00 $26
5 20x40 $70.00 plus $100 Deposit $94.55 $94.00 $24
6 Stage $50.00 plus $75 Deposit $112.84 $112.00 $62
7 Bounce House(s) $25.00 per Bounce House $76.26 $76.00 $51 8 SWEET BRIER PLAZA RENTAL FEE
9 Stage
10 2 hrs minimum rental $65.00 HR $76.26 $76.00 $11
11 Market from 4 pm to 10 pm (6 hours) $50.00 HR $76.26 $76.00 $26 12 Arbor
13 2 hrs minimum rental $150.00 HR $112.84 $112.00 -$38 14 Market from 4 pm to 10 pm (6 hours) $100.00 HR $112.84 $112.00 $12 15 SENIOR CENTER RENTAL FEE
16 Individual/Private Pary $250.00 plus $250 Deposit
Individual or a private party conducting a private
activity is $250.00 with a $250.00 deposit paid at
the time of reservation. Deposit will be returned
within three working days of the event following a
favorable facility inspection. The capacity of the
space is 111 persons.
$332.30 $330.00 $80
17 WELLNESS & AQUATIC CENTER
18 Facility Hour Rental *Allow extra hour for set-up/clean up (Add extra hourly rate)
19 Great Room $100.00 per hour $159.74 $159.00 $59
24 Facility All Day Rental (12 Hours Only) Anything after midnight is an extra $45 per hour 26 Security $30.00 per hour/3 hr minimum
per security guard NA
Actual Cost plus 10%
Admin #VALUE!
27 Projectors $50.00 extra $71.70 $70.00 $20
30 Pool Rental
Rental includes: Tables and Chairs up to 75 people
with minimum of 3 hours
Saturday parties will have to be after 4:30 PM
(Between June 13 & August 15)
Sunday parties will be either (11:00 AM to 3:00 PM)
or (4:00 PM till rental time)
31 Swim Teams & Meets $20.00 per hour $28.68 $28.00 $8
32 0-25 Guest $100.00 per hour $143.39 $143.00 $43
33 51-75 Guest $150.00 per hour $215.09 $2.00 -$148
34 101-125 Guest $200.00 per hour $286.79 $286.00 $86
35 151-175 Guest $250.00 per hour $358.48 $358.00 $108
36 26-50 Guest $125.00 per hour $179.24 $179.00 $54
37 76-100 Guest $175.00 per hour $250.94 $250.00 $75
38 126-150 Guest $225.00 per hour $322.63 $322.00 $97
39 175-200 Guest $275.00 per hour $394.33 $394.00 $119
40 200-300 Guest $300.00 per hour $430.18 $430.00 $130
41 Deposit Anything after midnight is an extra $45 per hour 42 Deposit NEW NA $100.00 NA
43 Swim Lessons
44 Group 8 days lesson $45.00 Per Session $64.53 $64.00 $19 August 23, 2022 Regular Meeting of the Lindsay City Council
45 Advertising & Sponsership Agreement
46 Package 1 New per month NA $75.00 NA
47 Package 2 New per month NA $150.00 NA
48 Customized Banner Option: Package 1 New NA $75.00 NA 49 Customized Banner Option: Package 2 New NA $125.00 NA 50 SPORTS COMPLEX
51 1 Year Contract $20.00 Per Month NA $23.00 $3
52 Month 2 Month $30.00 Per Month NA $30.00 $0
53 1 Year Medicare $15.00 Per Month NA $20.00 $5
54 M 2 M Medicare $25.00 Per Month NA $25.00 $0
55 3 Month Swim $55.00 Fee NA $55.00 $0
56 Day Pass $5.00 Fee NA $5.00 $0
57 Enrollment Fee $25.00 Fee
*City Manager will at times reduce member fees or
enrollment fee based on marketing promotions $39.27 $39.00 $14 58 COL Employee $10.00 Per Month *Deducted from payroll $13.40 $13.00 $3 59 SPORTS COMPLEX
60 Soccer: Youth Field $15.00 per field $29.93 $29.00 $14 61 Light towers $48.00 per tower NA $48.00 $0
62 BASEBALL/SOFTBALL FIELDS
63 Fields $30.00 per day $29.93 $29.00 -$1
Fees removed, replaced, or consolidated
20 Non-profit Flat Fee $180.00 $0.00 -$180
21 Kitchen $125.00 Additional with rental
fee ONLY $0.00 -$125
22 Small Classroom (upstairs) $50.00 per hour $0.00 -$50 23 Security $30.00 per hour/3 hr minimum
per 50 guest
NA
Actual Cost plus 10%
Admin #VALUE!
46 Group 1 day lesson $15.00 Per Lesson $0.00 -$15
25 Great Room $1,050.00 all day (12 hour rental) Greatroom/Kitchen $1,505.62 -$1,050 28 Marquees LED $50.00 extra $71.70 -$50
29 Linens $5.00 each $7.17 -$5
41 Operating Concession stand $25.00 per date $35.85 -$25 43 Hourly events inside only $350.00 Cash or Check NA -$350 44 Facility parties (All day) and Pool Parties $500.00 Cash or Check NA -$500 48 Private lesson $20.00 Per Hour Per Person $28.68 -$20 50 Salute to Service $16.99 Per Month $0.00 -$17
52 6 Month Contract $25.00 Per Month $0.00 -$25
57 Public Swim Only $40.00 Fee $0.00 -$40
59 5 Day Pass $20.00 Fee $0.00 -$20
61 LUSD Employee $16.99 Per Month SilverSneakers Memberships - Medicare Health Plans
$0.00 -$17
62 OMNI Employee $16.99 Per Month Renew Active Memberships - Medicare Health Plans (To begin November 2021) $0.00 -$17
63 Pro-PT Employee $16.99 Per Month Silver & Fit Memberships - Medicare Health Plans (To begin December 2021) $0.00 -$17
64 TC Employee $16.99 Per Month GO Lindsay Membership - 60% to McDermont X and 40% to Wellness Center
$0.00 -$17
65 Forest Service $101.94 6 Mo. PIF $0.00 -$102
67 COL Employee Dependent $16.99 Per Month *Deducted from payroll $0.00 -$17 75 Lights $20.00 per night $20.00 -$20
57 Soccer: Adult Field $30.00 per game $29.93 -$30
58 Operating Concession stand $25.00 per date $0.00 -$25 62 Operating Concession stand $25.00 per date $0.00 -$25 August 23, 2022 Regular Meeting of the Lindsay City Council
PUBLIC SAFETY FEES
# Description Current Fee/Charge Unit Authority Full Cost Subsidy % Suggested Fee Fee Δ 1 Manual Fingerprints $25.00 Council $32.30 1% $32.00 $7 2 Live Scan Fingerprints $25.00 Council $32.30 1% $32.00 $7 3 Records Check/Clearance Letter $20.00 Council $19.06 0% $19.00 -$1 4 Vehicle Equipment Correction- Our Cite $20.00 Council $40.79 2% $40.00 $20 5 Vehicle Equipment Correction- Other Agency's Cite $20.00 Council $40.79 2% $40.00 $20 6 VIN Verification $20.00 Council $48.94 2% $48.00 $28
7 Crime Report $1.00 per page 6253(b)GC $12.70 92% $1.00 per page $0 8 Crime Report- DV Victim Copy N/C 6228 FC NA NA N/C NA 9 Fire Report $1.00 per page Council $6.35 84% $1 per page $0 10 Photos/CD $20.00 (All Digital Media) 6253(b)GC $18.38 2% $18.00 -$2 11 Traffic Accident Report $25.00 20012 VC $37.18 0% $37.00 $12 12 General Duplication (8.5"x11" STD) N/C 6253(b)GC $0.25 60% .10 per page $0.10 13 Vehicle Release $125.00 Council $221.19 0% $221.00 $96 14 Animal Surrender (Self-Transport) $50 per animal/$100 per litter Council $64.47 1% $64.00 $14/-$36 15 Animal Surrender (Officer Transport) $75 per animal/$125 per litter Council $113.42 0% $113.00 $38/-$12 16 LMC Violations (1st Offense) N/C 1.16.010 LMC NA NA N/C NA 17 LMC Violations (2nd Offense) N/C 1.16.010 LMC NA NA N/C NA 18 LMC Violations (3rd & Subsequent Offense) N/C 1.16.010 LMC NA NA N/C NA 19 LMC Violations- Parking (Street, Etc.) As per 10.04.190 LMC 10.04.120(M) LMC NA NA As per 10.04.190 LMC NA 20 LMC Violations- Parking (City Property) 1st offense N/C 10.04.190 LMC NA NA N/C NA 21 LMC Violations- Parking (City Property) 2nd offense N/C 10.04.190 LMC NA NA N/C NA 22 LMC Violations- Parking (City Property) 3rd & subsequent offense N/C 10.04.190 LMC NA NA N/C NA 23 LMC Violation- Handicapped Parking $250.00 10.04.120(M) LMC NA NA $250.00 NA 24 Administrative Citation (Misdemeanor) N/C 1.18.040(A) LMC NA NA N/C NA 25 Administrative Citation (Infraction, 1st Offense) N/C 1.18.040(B)(1) LMC NA NA N/C NA 26 Administrative Citation (2nd Offense) N/C 1.18.040(B)(2) LMC NA NA N/C NA 27 Administrative Citation (3rd and subsequent) N/C 1.18.040(B)(3) LMC NA NA N/C NA 28 Fireworks Citation (First Offense) N/C 53069.4GC, 12557 HS NA NA N/C NA 29 Fireworks Citation (Second Offense) N/C 53069.4GC, 12557 HS NA NA N/C NA 30 Fireworks Citation (Third & Subsequent Offense) N/C 53069.4GC, 12557 HS NA NA N/C NA 31 Statutory Registrants $25.00 Council $32.30 1% $32.00 $7 32 False Alarm Response (1st & 2nd Response Calendar Year) FREE Council NA NA FREE $0 33 False Alarm Response (3rd Response Calendar Year) FREE Council NA NA FREE $0 34 False Alarm Response (4th Response Calendar Year) $50.00 Council NA NA $50.00 $0 35 False Alarm Response (5th Response Calendar Year) $100.00 Council NA NA $100.00 $0 36 False Alarm Response (6th & Subsequent Response Calendar Year) $250.00 Council NA NA $250.00 $0 37 Booking Fees N/C 29550.1GC NA NA N/C NA
38 Emergency Response Fee Actual Costs 53150 et Seq. NA NA Actual Costs $0 39 DUI Response Fees Actual Costs 10.09.010 et. Seq., 53150 GC et Seq. NA NA Actual Costs $0 40 Fire Engine Hours $81.10 FEMA Rates NA NA per FEMA rates NA 41 Fire Truck Hours $140.00 FEMA Rates NA NA per FEMA rates NA 42 Brush Truck Hours $126.50 FEMA Rates NA NA per FEMA rates NA 43 Water Utility Cost Utility Cost NA NA Utility Cost $0 44 Police Vehicle $16.05 FEMA Rates NA NA per FEMA rates NA 45 Staff Time Actual Cost Council NA NA Actual Cost $0
Fees removed, replaced, or consolidated
1 Bicycle License Registration Remove Council $0.00 #DIV/0! #VALUE! 32 Patches (Staff Only) Remove Council $0.00 #DIV/0! #VALUE! August 23, 2022 Regular Meeting of the Lindsay City Council
Building Permit Cost Recovery Calculation
$668,605 Total Annual Cost
$154,741 Average Annual Revenue
23% Current Average Cost Recovery
-$513,864 Revenue Surplus/(Deficiency)
332% % fee change needed to obtain full cost recovery
100% Desired Cost Recovery
332% % change applied to tables
$668,605 Projected Revenue
$513,864 Projected Revenue change
$0 Projected subsidy
August 23, 2022 Regular Meeting of the Lindsay City Council
Building Permit Fee Plan Check Fee
1 500 80.00
501 600 83.99
601 700 87.99
701 800 91.98
801 900 95.97
901 1,000 99.96
1,001 1,100 103.96 67.57
1,101 1,200 107.95 70.16
1,201 1,300 111.94 72.76
1,301 1,400 115.93 75.35
1,401 1,500 119.93 77.94
1,501 1,600 123.92 80.54
1,601 1,700 127.91 83.13
1,701 1,800 131.90 85.72
1,801 1,900 135.90 88.32
1,901 2,000 139.89 90.91
2,001 3,000 143.88 93.50
3,001 4,000 147.87 96.09
4,001 5,000 151.87 98.69
5,001 6,000 155.86 101.28
6,001 7,000 159.85 103.87
7,001 8,000 163.84 106.47
8,001 9,000 167.84 109.06
9,001 10,000 171.83 111.65
10,001 11,000 175.82 114.25
11,001 12,000 179.81 116.84
12,001 13,000 183.81 119.43
13,001 14,000 187.80 122.03
14,001 15,000 191.79 124.62
15,001 16,000 195.78 127.21
16,001 17,000 199.78 129.80
17,001 18,000 203.77 132.40
18,001 19,000 207.76 134.99
19,001 20,000 211.75 137.58
20,001 21,000 215.75 140.18
21,001 22,000 219.74 142.77
22,001 23,000 223.73 145.36
23,001 24,000 227.72 147.96
24,001 25,000 231.72 150.55
25,001 26,000 235.71 153.14
26,001 27,000 239.70 155.74
Total Valuation
Building Permit Fees - Current
August 23, 2022 Regular Meeting of the Lindsay City Council
Building Permit Fee Plan Check Fee
1 500 345.66 0.00
501 600 362.91 0.00
601 700 380.17 0.00
701 800 397.42 0.00
801 900 414.67 0.00
901 1,000 431.92 0.00
1,001 1,100 449.17 291.96
1,101 1,200 466.42 303.16
1,201 1,300 483.67 314.37
1,301 1,400 500.92 325.57
1,401 1,500 518.17 336.78
1,501 1,600 535.42 347.98
1,601 1,700 552.67 359.18
1,701 1,800 569.92 370.39
1,801 1,900 587.18 381.59
1,901 2,000 604.43 392.80
2,001 3,000 621.68 404.00
3,001 4,000 638.93 415.21
4,001 5,000 656.18 426.41
5,001 6,000 673.43 437.61
6,001 7,000 690.68 448.82
7,001 8,000 707.93 460.02
8,001 9,000 725.18 471.23
9,001 10,000 742.43 482.43
10,001 11,000 759.68 493.63
11,001 12,000 776.93 504.84
12,001 13,000 794.19 516.04
13,001 14,000 811.44 527.25
14,001 15,000 828.69 538.45
15,001 16,000 845.94 549.66
16,001 17,000 863.19 560.86
17,001 18,000 880.44 572.06
18,001 19,000 897.69 583.27
19,001 20,000 914.94 594.47
20,001 21,000 932.19 605.68
21,001 22,000 949.44 616.88
22,001 23,000 966.69 628.08
23,001 24,000 983.94 639.29
24,001 25,000 1,001.20 650.49
25,001 26,000 1,018.45 661.70
26,001 27,000 1,035.70 672.90
Total Valuation
Building Permit Fees - Suggested
August 23, 2022 Regular Meeting of the Lindsay City Council
BUILDING FEES
# Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Fee Δ 1 FLAT RATES MISCELLANEOUS
2 HVAC unit $435.00 $479.90 0% $479.00 $44
3 Building sewer $320.00 $349.33 0% $349.00 $29
4 Demolition $295.00 $305.80 0% $305.00 $10
5 Electrical Service (<200 amp) $295.00 $305.80 0% $305.00 $10 6 Evaporative cooler $230.00 $262.28 0% $262.00 $32
7 Excavation/Encroachment of Right of Way (Includes 2 inspections) $380.00 $392.85 0% $392.00 $12 8 Utility Company Annual Encroachment of Right of Way $1,060.00 $1,089.23 0% $1,089.00 $29 9 Septic tank abandonment $260.00 $305.80 0% $305.00 $45 10 Signs (No Electrical) $410.00 $460.06 0% $460.00 $50 11 Signs (Electrical) $535.00 $590.63 0% $590.00 $55
12 Above-ground swimming pool $535.00 $697.52 0% $697.00 $162 13 Temporary power service $310.00 $305.80 0% $305.00 -$5 14 Tub/Shower $360.00 $349.33 0% $349.00 -$11
15 Wall furnace $360.00 $349.33 0% $349.00 -$11
16 Water heater $360.00 $349.33 0% $349.00 -$11
17 Patio and carport $485.00 $590.63 0% $590.00 $105
18 Reroof single family residential $385.00 $392.85 0% $392.00 $7 19 Reroof multifamily/commercial (per building) $585.00 $610.47 0% $610.00 $25 20 Water Softner New $349.33 0% $349.00 NA
21 Residential window replacement New $329.49 0% $329.00 NA 22 Residential wood fence install/replacement New $175.23 0% $175.00 NA 23 Temporary Storage POD Encroachment Permit (30 Days max) New $333.33 0% $333.00 NA 24 OTHER INSPECTION FEES
25 Special inspections (Compliance) $105 per hour minimum 2 hour $210.00 $354.83 0% $354.00 $144 26 Re-inspection fees $105.00 $130.57 0% $130.00 $25
27 ELECTRICAL PERMIT FEES Work without Permit 2x Permit Fees each applicable category
28 Permit fee See Attachment A NA NA See Attachment A NA 29 Residential Rooms w/ receptacles/outlets New per room $43.52 1% $43.00 NA 30 Commercial Rooms w/receptables/outlets New per room $87.05 0% $87.00 NA 31 Electric meter up to 200 amp $250.00 $305.80 0% $305.00 $55 August 23, 2022 Regular Meeting of the Lindsay City Council
32 Photovoltaic System Set by Assembly Bill AB1414 & Shall remain in effect until 1-1-25)
33 Residential 1-15 Kilowatts $500.00 each NA NA $500.00 NA 34 Residential for each killowatt above 15 kw $15.00 per kw NA NA $15.00 NA 35 Commercial 1-50 Kilowatts $1,000.00 each NA NA $1,000.00 NA 36 Commercial for each kilowatt between 51 kw and 250 kw $7.00 per kw NA NA $7.00 NA 37 Commercial for eachkilowatt above 250 kw $5.00 per kw NA NA $5.00 NA 38 PLUMBING PERMIT FEES
39 Permit fee See Attachment A NA NA See Attachment A NA 40 Water heater and/or vent $125.00 $131.71 1% $131.00 $6 41 Gas piping one to five outlets $125.00 $131.71 1% $131.00 $6 42 Each additional gas piping, per outlet $40.00 $43.52 1% $43.00 $3 43 Water piping $30.00 $87.05 0% $87.00 $57
44 Building sewer and each trailer park sewer $60.00 $43.52 1% $43.00 -$17 45 Room w/fixtures $30.00 $43.52 1% $43.00 $13
46 Grease trap $125.00 $130.57 0% $130.00 $5
47 Landscape sprinkler system. New MWELO (<2,500 sq. ft Landscape Area) $250.00 $305.80 0% $305.00 $55 48 Landscape sprinkler system. New MWELO (>2,500 sq. ft Landscape Area) $500.00 $392.85 0% $392.00 -$108 49 Fire & Hood Suppression/Alarm Sytem/Detection System 50 Residential Fire Sprinkler System $300.00 $218.75 0% $218.00 -$82 51 Commercial Fire Sprinkler System New $479.90 0% $479.00 NA 52 Protection Devices
53 Residential Backflow Preventer or Vacum Breakers $175.00 $175.23 0% $175.00 $0 54 Commercial Backflow Preventer or Vacum Breakers $285.00 $175.23 0% $175.00 -$110 55 MECHANICAL PERMIT FEES
56 Permit fee See Attachment A NA NA See Attachment A NA 57 Wall furnace/HVAC $125.00 $130.57 0% $130.00 $5
58 Fan ventilation $30.00 $43.52 1% $43.00 $13
59 Duct system $30.00 $43.52 1% $43.00 $13
60 Hood (including duct) $30.00 $43.52 1% $43.00 $13
Fees removed, replaced, or consolidated
25 Residential wiring system (includes one & two family residential $0.112 per sq ft $0.00 #DIV/0! $0 26 Multifamily wiring system $0.100 per sq ft $0.00 #DIV/0! $0 27 Light fixtures, plugs, switches $78.40 First 20 $0.00 #DIV/0! -$78 28 Additional each… $1.60 each $0.00 #DIV/0! -$2
47 In-ground spa/pool $375.00 $0.00 #DIV/0! -$375
50 Sprinkler System Expansion $235.00 $0.00 #DIV/0! -$235 53 Residential Backflow Preventer or Vacum Breakers: over five devices; each
$85.00 $0.00 #DIV/0! -$85
58 Cooler $30.00 $30.00 100% -$30
August 23, 2022 Regular Meeting of the Lindsay City Council
PLANNING FEES
# Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Fee Δ 1 Preliminary Plan Review $250.00 $1,004.71 0% $1,004.00 $754 2 Site Plan Review $1,800.00 $2,906.94 0% $2,906.00 $1,106 3 Variance Review $2,000.00 $2,425.88 0% $2,425.00 $425 4 Conditional Use Review $2,000.00 $2,425.88 0% $2,425.00 $425 5 Home Occupation Permit $150.00 $117.27 0% $117.00 -$33 6 Sign Review $150.00 $155.59 0% $155.00 $5
7 Zoning Text Amendment Request $3,500.00 $4,549.90 0% $4,549.00 $1,049 8 Zone Change $3,900.00 $5,331.93 0% $5,331.00 $1,431
9 General Plan Amendment $3,900.00 $5,331.93 0% $5,331.00 $1,431 10 Planned Unit Development $2,400.00 $3,001.70 0% $3,001.00 $601 11 Lot Line Adjustment $1,800.00 Deposit $2,835.15 0% $2,835.00 $1,035 12 Tentative Parcel Map $3,800.00 Deposit $5,239.84 0% $5,239.00 $1,439 13 Tentative Subdivision Map $5,700.00 Deposit $8,148.65 0% $8,148.00 $2,448 14 Final Parcel Map Check $1,600.00 Deposit $2,658.91 0% $2,658.00 $1,058 15 Subdivision Map Check $3,300.00 Deposit $4,247.91 0% $4,247.00 $947 16 Annexation Processing $1,360.00 Deposit $6,192.44 0% $6,192.00 $4,832 17 Development Extension Review $110.00 $217.19 0% $217.00 $107 18 Planning Appeal Processing $170.00 $769.50 0% $769.00 $599 19 Environmental Impact Review - Deposit $530.00 Deposit $2,597.03 0% $2,597.00 $2,067 20 Grading Plan Check $400.00 Deposit $726.59 0% $726.00 $326 21 Grading Inspection $100.00 Minimum Fee - 1-4
residential units $193.73 0% $193.00 $93
28 Compliance Review $80.00 $117.27 0% $117.00 $37
29 R.O.W. Encroachment Plan Check/Review $100.00 $105.54 1% $105.00 $5 30 Zoning Code Enforcement
31 Infraction $100.00 $203.25 0% $203.00 $103
32 Misdemeanor $340.00 $414.24 0% $414.00 $74
33 New Fees Added
34 General Plan Update Fee New % of Building
Permit Fee
16% 50% 8% NA
35 Conditional Use Permit (CUP) Amendment New $1,794.88 0% $1,794.00 NA 36 Development Agreement New $8,338.36 0% $8,338.00 NA
37 Environmental-Categorical Exeption New $408.80 0% $408.00 NA 38 Environmental-Negative Declaration or Mitigated ND New $6,226.53 0% $6,226.00 NA 39 Extention Request New $941.94 0% $941.00 NA
40 Special Event Permit
August 23, 2022 Regular Meeting of the Lindsay City Council
41 Category I; Temporary Signs, Grand Opening Banners/
Balloons
$30.00 $67.31 0% $67.00 $37
42 Category II; Temporary Uses of 3 days or Less (Valentine's Day flower sales, firework sales)
$50.00 $191.06 0% $191.00 $141
43 Category III; Events with less than 100 attendees $85.00 $382.12 0% $382.00 $297 44 Category IV; Events with 100-499 attendees $125.00 $615.89 0% $615.00 $490 45 Category V; Events with greater than 500 attendees; Events involving the sale of alcohol.
$175.00 $880.74 0% $880.00 $705
46 Low Impact Road Closure $100.00 $351.76 0% $351.00 $251 47 High Impact Road Closure $250.00 $686.18 0% $686.00 $436 48 Mobile Vending Permit $150.00 $370.45 0% $370.00 $220 49 Sidewalk Vending Permit New $370.45 0% $370.00 NA
50 Engineering Development/Public Improvement Plan Check and Inspection, percent by value New
Charge 4% of project
valuation NA NA 4.00% NA
Fees removed, replaced, or consolidated
22 Engineering Development/Public Improvement Plan Check and Inspection, percent by value
23 $1-$10,000 5.0% 11.35% 0% 11.35% $0
24 $10,001-$100,000 3.5% 4.12% 0% 4.12% $0
25 $100,001-$200,000 3.0% 4.25% 0% 4.25% $0
26 $200,001-$500,000 2.5% 3.45% 0% 3.45% $0
27 $500,001 and above 2.5% 2.78% 0% 2.78% $0
21 Environmental Impact Review $80.00 Fee $80.00 #VALUE! Actual Cost #VALUE! 18 Temporary Use Permit $400.00
for up to 3 events in a
calendar year for an
established applicant
& good standing
history on past
events.
$17.35 100% -$400
19 Temporary Use Permit $600.00
for up to 3 events in a
calendar year for a
New applicant.
$17.35 100% -$600
33 Special Traffic/Curb Marking Requests
34 Initial Set Up $105.00 $17.35 100% -$105
35 Annual $105.00 $17.35 100% -$105
36 Special Business Permit $100.00 $17.35 100% -$100
27 Grading Permit Fee $0.20 per Cubic Yard $17.35 100% $0 August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
TO: Lindsay City Council
FROM: Neyba Amezcua, Director of City Services & Planning DEPARTMENT:
ITEM NO.:
City Services & Planning
11.1 MEETING DATE: August 23, 2022
ACTION & RECOMMENDATION
Consider Approval of Fiscal Year 2022-2023 Streets Program.
BACKGROUND | ANALYSIS
The City does not have sufficient resources to execute all desired Capital Improvement Projects each year Fiscal Year. Therefore, the City identifies potential projects and selects which projects to execute depending on the available resources. The recommended listing identifies the program which the City would like to execute throughout the Fiscal Year based on available resources, timing, weather and construction timeframes.
Typical projects consist of street rehabilitation, cape seals, and slurry seals. The estimates include any necessary repairs prior to the final product application which can include replacement or installation of any combination of the following items: sidewalks, curb & gutters, trees, vee gutters, commercial/residential drive approaches, water line services, storm drains, and sewer lines.
Recommended 2022-2023 Streets Program
Remove the following from the previously approved Streets List:
1. Center Street from Sweet Briar to Elmwood Ave. $122,000 Proposed Rehabilitation Project Street List:
1. Ashland St. from Hermosa St. to Apia St. $260,000
2. Fresno St. from HWY 65 to Westwood Ave. $263,000
(Street Only)
3. Westwood from Hermosa to Tulare Rd. $517,000
4. Kern St. from Westwood Ave. to Eastwood Ave. $461,000
5. Van Ness Ave. from Hermosa St. to Mariposa St. $438,000
6. Central Ave. from Hermosa St. to Mariposa St. $438,000
7. Foothill Ave. from Tulare Rd. to Sierra View St. $424,000
8. Tulare Rd. from Foothill to Strathmore Ave. $231,500 (Street Only)
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
Total $3,032,500
Options for the 2022-2023 Fiscal Year Street Study Session include the following:
• Approve recommended FY 2022-2023 Streets Program.
• Modify FY 2022-2023 Streets Program.
• Do not approve FY 2022-2023 Streets Program and provide direction to staff.
FISCAL IMPACT
The Program Budget is $3,032,500, to be sourced from Fund 200, 265, and 266.
ATTACHMENTS
• None
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
TO: Lindsay City Council
FROM: Curtis Cannon, Planning Manager
DEPARTMENT:
ITEM NO.:
City Services and Planning
11.2 MEETING DATE: August 23, 2022
ACTION & RECOMMENDATION
Consider Approval of Resolution 22-50, A Resolution of the Lindsay City Council of the City of Lindsay Authorizing the Submittal of an Application to the San Joaquin Valley Air Pollution Control District (SJVAPCD) for the Public Benefit Grants New Alternative Fuel Vehicle Purchase Program and Granting City Manager Authorization to Execute Any Documents Thereto.
BACKGROUND | ANALYSIS
City Staff has prepared an application package to the SJVAPCD for the “New Alternative Fuel Vehicle Purchase” Program. The Program is a grant, offering up to $20,000 per vehicle, with a maximum of $100,000 toward each local jurisdiction per year. The funds are on a first come-first serve basis. The vehicles must be approved by the SJVAPCD as a new alternative fuel vehicle (electric or hybrid-electric).
City Services Maintenance and Inspection staff are in need of five (5) vehicles to replace current (older) ones and add to the existing fleet. The recommended vehicle will be a Cushman Hauler Pro Elite (Lithium Battery) whose specifications can be seen in the quote attached to this report. The vehicles will be predominantly used for parks, water, wastewater, general maintenance, and inspection services. The vehicle is all electric, with a lithium battery, that will provide longer service for each charge than what is currently being utilized within the existing fleet. They are outfitted with a small utility bed that is mechanized for hauling and dumping.
August 23, 2022 Regular Meeting of the Lindsay City Council
STAFF REPORT
FISCAL IMPACT
The grant, if fully awarded would cover the cost for all five (5) vehicles for a total as follows:
Purchase price of unit as described above: $ 13,962.00
Canopy: $ 450.00
Windshield (fold down): $ 195.00
Electric Dump Bed: $ 500.00
5 Panel Mirror: $ 50.00
USB outlet: $ 172.00
Brake & Taillights: $ 194.00
D Ring Tie Down: $ 40.00
Subtotal: $ 15,563.00
Freight: $ 800.00
Sales tax: $ 1,361.76
Total: $ 17,724.76
The City could potentially see a savings of $88,623.80 if awarded the grant. $17,724.76 per vehicle * 5 vehicles = $88,623.80
ATTACHMENTS
• Qualified Dealer Quote
• Grant Application Package
• Resolution 22-50
August 23, 2022 Regular Meeting of the Lindsay City Council
Visalia, CA 93291
559-733-2982 Phone
559-733-3002 Fax
__________________________________________________
__________________________________________________________ Phone: (559) 733-2982 / Fax: (559) 733-3002
City of Lindsay August 12, 2022
HAULER PRO ELITE (Lithium)
5-year battery warranty
August 23, 2022 Regular Meeting of the Lindsay City Council
Visalia, CA 93291
559-733-2982 Phone
559-733-3002 Fax
__________________________________________________
__________________________________________________________ Phone: (559) 733-2982 / Fax: (559) 733-3002
Body & Chassis
Frame: Welded Steel with Dura-Shield Powder Coat
Body & Finish: Injection Molded TPO
Standard Color: Patriot Blue
Dimensions
Overall Length: 119” Wheelbase: 77”
Overall Width: 49.4” Front Wheel Track: 35.0”
Overall Height: 70.5” Rear Wheel Track: 38.5”
w/Canopy Ground Clearance: 4.5”
Cargo Box Capacity: 12 cu ft
Power
Power Source: 56.7 V Li-Ion Battery Motor Type: AC Induction Horsepower: 14.9 Hp Electrical System: 48V Primary
Battery (Qty/Type): 4.2 ELiTE – Twin Pack
Drive Train: Motor Shaft Direct Drive
Transaxle: Differential w/ Helical Gears
Performance
Seating Capacity: 2-Person Towing Capacity: 1500 lbs.
Speed: 16.5 mph + .5 mph Outside Clearance Circle: 21.5 ft Curb Weight: 926 lbs. Front/Rear Tires: 18 x 8.5 - 8
Bed Load Capacity 800 lbs.
Vehicle Load Capacity: 1200 lbs.
August 23, 2022 Regular Meeting of the Lindsay City Council
Visalia, CA 93291
559-733-2982 Phone
559-733-3002 Fax
__________________________________________________
__________________________________________________________ Phone: (559) 733-2982 / Fax: (559) 733-3002
Purchase price of unit as described above: $ 13,962.00
Canopy: $ 450.00
Windshield (fold down): $ 195.00
Electric Dump Bed: $ 500.00
5 Panel Mirror: $ 50.00
USB outlet: $ 172.00
Brake & Taillights: $ 194.00
D Ring Tie Down: $ 40.00
Subtotal: $ 15,563.00
Freight: $ 800.00
Sales tax: $ 1,361.76
Total: $ 17,724.76
Validity: This quote is valid for 30 days.
No. of Units Ordered:
Purchase Order #: Date:
Name in Print: Title:
Signature:
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-50
NUMBER
TITLE
MEETING
22-50
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINDSAY
AUTHORIZING THE SUBMITTAL OF AN APPLICATION TO THE SAN
JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT
(SJVAPCD) FOR THE PUBLIC BENEFIT GRANTS NEW
ALTERNATIVE FUEL VEHICLE PURCHASE PROGRAM AND
GRANTING CITY MANAGER AUTHORIZATION TO EXECUTE ANY
DOCUMENTS THERETO
At a regularly scheduled meeting of the City of Lindsay City Council held on August 23, 2022, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247 WHEREAS, the City Council of the City of Lindsay is eligible to receive funding for the purchase of new alternative-fuel vehicles; and
WHEREAS, a formal application package to the San Joaquin Valley Air Pollution Control District (SJVAPCD) for their Public Benefit Grant Program is required before funds can be claimed; and WHEREAS, the New Alternative Fuel Vehicle Purchase Program will make available, on a first come-first serve basis, up to, $20,000 per qualified vehicle, with a maximum of $100,000 per year, per agency, and
WHEREAS, the City of Lindsay wishes to delegate authorization to execute these agreements and any amendments thereto.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LINDSAY DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. The City Council of the City of Lindsay authorizes the City Manager, or their designee, to sign all necessary documentation, to be the duly authorized official with authority to make financial decisions, to implement the new vehicle project, and execute any documents thereto.
SECTION 2. The City Council of the City of Lindsay authorizes the submittal of the application package to the San Joaquin Valley Air Pollution Control District (SJVAPCD).
August 23, 2022 Regular Meeting of the Lindsay City Council
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 22-50
PASSED AND ADOPTED by the City Council of the City of Lindsay as follows:
MEETING DATE August 23, 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.
FRANCESCA QUINTANA RAMONA CAUDILLO
CITY CLERK MAYOR
August 23, 2022 Regular Meeting of the Lindsay City Council