Agenda packet, regular meeting — Lindsay City Council, September 12, 2023 (part 3 of 3)

FINANCIALS
September 12, 2023 Regular Meeting of the Lindsay City Council Page 42 of 135

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SUMMARY OF NET CHANGE - CITYWIDE

ACTUAL AUDITED UNAUDITED ADOPTED PROJECTED PROPOSED
FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

GENERAL FUND
101-GENERAL FUND 1,156,822 1,558,686 126,250 178,890 2,795,110 (1,596,436)

COMMITTED FUNDS
200-STREET IMPROVEMENT FUND 65,525 764,150 - (2,305,827) (1,757,493) 492,500 460-STATE PARKS - (32,297) - - (1,990) -
471-PARK IMPROVEMENTS 4,606 2,633 3,300 3,300 32,800 -

RESTRICTED FUNDS
260‐SB1 ROAD MAINTENANCE & REHAB (148,661) 244,169 - 200,432 172,636 239,668 261‐GAS TAX FUND 9,050 6,548 2,700 (422,988) (478,234) (94,569) 263‐TRANSPORTATION 95,265 85,993 - (1,642,330) (1,100,217) (89,058) 264‐GAS TAX‐TRANSIT FUND (352) 205 100 - - -
265‐STP HWY FUNDS (83,386) 150,565 - 143,000 152,783 143,000 266‐LTF‐ART 8 STREETS & ROADS 415,947 652,491 4,500 330,000 583,566 (292,200)

ENTERPRISE FUNDS
300-MCDERMONT 119,957 - - - - -
400-WELLNESS CENTER 135,741 46,884 (22,400) (56) (595) 0 552‐WATER 163,212 8,445 (42,600) (279,297) 481,580 (0)
553‐SEWER 440,998 421,511 153,000 13,505 126,698 (149,287) 841‐CURB & GUTTER 91 2,374 - 2,000 2,750 2,500
856‐STORM DRAIN SYSTEM 3,970 738 3,000 - 1,300 -
554‐REFUSE 45,511 68,841 (24,700) (7,823) 51,586 (32,199)

SPECIAL REVENUE FUNDS
556‐VITA‐PAKT 254 (1,164) - - 8,225 -
883‐SIERRA VIEW ASSESSMENT (1,215) 2,348 - - (4,554) -
884‐HERITAGE ASSESSMENT DIST 881 2,104 - - (5,729) -
886‐SAMOA 740 1,602 - - 341 -
887‐SWEETBRIER TOWNHOUSES 517 2,789 - - 1,271 -
888‐PARKSIDE 647 508 - (0) (1,768) -
889‐SIERRA VISTA ASSESSMENT 7,352 7,676 7,400 (0) (35,800) - 890‐MAPLE VALLEY ASSESSMENT (4,107) (379) - - (1,050) - 891‐PELOUS RANCH (3,806) 584 (9,300) - (4,632) -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 43 of 135

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SUMMARY OF INFLOWS - CITYWIDE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

GENERAL FUND
101-GENERAL FUND 6,383,118 7,273,835 8,246,700 9,299,419 11,628,155 8,413,454

COMMITTED FUNDS
200-STREET IMPROVEMENT FUND 905,905 917,228 925,883 417,973 1,016,168 950,000 460-STATE PARKS - - 250,000 6,601,000 239,060 1,500,000 471-PARK IMPROVEMENTS 4,606 2,633 3,300 3,300 32,800 -

RESTRICTED FUNDS
260‐SB1 ROAD MAINTENANCE & REHAB 233,224 244,169 140,000 298,432 270,636 307,668 261‐GAS TAX FUND 307,866 290,386 281,100 381,315 322,647 343,537 263‐TRANSPORTATION 285,344 242,916 1,063,100 220,000 485,299 323,640 264‐GAS TAX‐TRANSIT FUND 250,170 205 100 - - -
265‐STP HWY FUNDS 158,614 150,565 130,700 143,000 152,783 143,000 266‐LTF‐ART 8 STREETS & ROADS 1,061,557 652,491 534,500 530,000 783,566 750,000

ENTERPRISE FUNDS
300-MCDERMONT 119,957 - - - - -
400-WELLNESS CENTER 767,355 829,582 1,217,300 1,078,300 1,138,701 1,348,863 552‐WATER 1,712,499 1,670,087 2,250,000 2,452,000 2,367,407 3,003,652 553‐SEWER 1,448,565 1,485,640 1,579,100 1,644,100 1,503,703 1,485,000 841‐CURB & GUTTER 91 2,374 1,200 2,000 2,750 2,500
856‐STORM DRAIN SYSTEM 3,970 738 3,000 - 1,300 -
554‐REFUSE 1,030,732 1,095,939 1,114,500 880,700 890,480 934,950

SPECIAL REVENUE FUNDS
556‐VITA‐PAKT 86,517 61,693 67,200 83,879 124,986 113,690 883‐SIERRA VIEW ASSESSMENT 17,619 17,606 18,700 21,965 21,195 22,165 884‐HERITAGE ASSESSMENT DIST 6,925 6,703 7,200 7,700 7,200 7,285 886‐SAMOA 4,032 4,032 4,400 11,597 4,393 2,355
887‐SWEETBRIER TOWNHOUSES 9,473 9,476 9,700 11,597 11,385 10,365 888‐PARKSIDE 5,098 5,522 5,700 6,271 5,670 6,800
889‐SIERRA VISTA ASSESSMENT 9,335 9,335 9,600 9,554 9,335 6,105 890‐MAPLE VALLEY ASSESSMENT 1,398 1,438 2,700 3,617 3,211 4,201 891‐PELOUS RANCH 10,195 10,145 10,500 15,750 15,445 20,230 September 12, 2023 Regular Meeting of the Lindsay City Council Page 44 of 135

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SUMMARY OF OUTFLOWS - CITYWIDE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

GENERAL FUND
101-GENERAL FUND 5,226,296 5,715,149 8,120,450 9,120,530 8,833,046 10,009,890

COMMITTED FUNDS
200-STREET IMPROVEMENT FUND 840,379 153,078 925,883 2,723,800 2,773,661 457,500 460-STATE PARKS - 32,297 250,000 6,601,000 241,050 1,500,000 471-PARK IMPROVEMENTS - - - - - -

RESTRICTED FUNDS
260‐SB1 ROAD MAINTENANCE & REHAB 381,885 - 140,000 98,000 98,000 68,000 261‐GAS TAX FUND 298,816 283,838 278,400 804,303 800,881 438,106 263‐TRANSPORTATION 190,079 156,922 1,063,100 1,862,330 1,585,516 412,698 264‐GAS TAX‐TRANSIT FUND 250,522 - - - - -
265‐STP HWY FUNDS 242,000 - 130,700 - - -
266‐LTF‐ART 8 STREETS & ROADS 645,610 - 530,000 200,000 200,000 1,042,200

ENTERPRISE FUNDS
300-MCDERMONT - - - - - -
400-WELLNESS CENTER 631,613 782,698 1,239,700 1,078,356 1,139,296 1,348,863 552‐WATER 1,549,287 1,661,642 2,292,600 2,731,297 1,885,827 3,003,652 553‐SEWER 1,007,567 1,064,129 1,426,100 1,630,595 1,377,004 1,634,287 841‐CURB & GUTTER - - 1,200 - - -
856‐STORM DRAIN SYSTEM - - - - - -
554‐REFUSE 985,222 1,027,098 1,139,200 888,523 838,893 967,149

SPECIAL REVENUE FUNDS
556‐VITA‐PAKT 86,262 62,857 67,200 83,879 116,761 113,690 883‐SIERRA VIEW ASSESSMENT 18,834 15,259 18,700 21,965 25,749 22,165 884‐HERITAGE ASSESSMENT DIST 6,045 4,599 7,200 7,700 12,929 7,285 886‐SAMOA 3,291 2,430 4,400 11,597 4,052 2,355
887‐SWEETBRIER TOWNHOUSES 8,957 6,687 9,700 11,597 10,114 10,365 888‐PARKSIDE 4,451 5,013 5,700 6,271 7,438 6,800
889‐SIERRA VISTA ASSESSMENT 1,983 1,659 2,200 9,554 45,135 6,105 890‐MAPLE VALLEY ASSESSMENT 5,505 1,817 2,700 3,617 4,261 4,201 891‐PELOUS RANCH 14,001 9,561 19,800 15,750 20,077 20,230 September 12, 2023 Regular Meeting of the Lindsay City Council Page 45 of 135

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SUMMARY OF TRANSFERS - CITYWIDE

TRANSFER OUT TRANSFER IN

PROPOSED PROPOSED
TRANSFERS OUT 2024 TRANSFERS IN 2024 PURPOSE
GENERAL FUND 70,000 WATER 70,000 Enterprise Fund Advance Repayment GENERAL FUND 398,280 WATER 398,280 Bank D Filtration Renovation GENERAL FUND 498,280 WATER 498,280 DBP Disenfecting Byproduct GENERAL FUND 333,592 WATER 333,592 Water Operations
GENERAL FUND 48,000 WELLNESS CENTER 48,000 Wellness Center Upgrades GENERAL FUND 501,863 WELLNESS CENTER 501,863 Wellness Center Operations STREET IMPROVEMENT FUND 207,500 CAPITAL IMPROVEMENT 207,500 Various Street Rehab Projects STREET IMPROVEMENT FUND 250,000 GENERAL FUND 250,000 Street Operations SB1 ROAD MAINTENANCE & REHAB 23,000 CAPITAL IMPROVEMENT 23,000 Street rehab/Burem Lane renovation SB1 ROAD MAINTENANCE & REHAB 45,000 CAPITAL IMPROVEMENT 45,000 Intersection: Foothill/Tulare TRANSPORTATION 100,000 CAPITAL IMPROVEMENT 100,000 Rehabilitation: Linda Vista Loop LTF-ART 8 STREETS & ROADS 581,200 CAPITAL IMPROVEMENT 581,200 Lindmore St from Lindsay Blvd to Harvard Ave LTF-ART 8 STREETS & ROADS 461,000 CAPITAL IMPROVEMENT 461,000 Kern St from Westwood to Eastwood TOTAL TRANSFER OUT 3,517,715 TOTAL TRANSFER IN 3,517,715 Note: Full project details available on the Adopted Five-Year Capital Improvement Plan.

September 12, 2023 Regular Meeting of the Lindsay City Council Page 46 of 135

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101-GENERAL FUND - PERFORMANCE TREND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
101-GENERAL FUND FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 RESERVE BALANCE 1,847,161
INFLOW 6,071,889 7,170,618 7,927,200 8,959,119 11,287,855 8,163,454 OUTFLOW 4,958,120 5,470,693 6,640,450 8,018,030 7,730,546 8,159,875 TOTAL GENERAL FUND OPERATIONS 1,113,769 1,699,925 1,286,750 941,090 3,557,310 1,850,739 101-GENERAL FUND | TRANSFERS
TRANSFERS IN 311,229 103,217 319,500 340,300 340,300 250,000 TRANSFERS OUT 268,176 244,457 1,480,000 1,102,500 1,102,500 1,850,015 101-GENERAL FUND | SUMMARY OF NET CHANGE
TOTAL SUMMARY OF NET CHANGE 1,156,822 1,558,686 126,250 178,890 2,795,110 250,724 ACTUAL
FY 2020
ACTUAL
FY 2021

UNAUDITED
FY 2022

ADOPTED
FY 2023

PROJECTED
FY 2023

PROPOSED
FY 2024
INFLOW 6,383,118 7,273,835 8,246,700 9,299,419 11,628,155 10,260,615 OUTFLOW (5,226,296) (5,715,149) (8,120,450) (9,120,530) (8,833,046) (10,009,890) NET 1,156,822 1,558,686 126,250 178,890 2,795,110 250,724 (5,226,296) (5,715,149)
(8,120,450)
(9,120,530) (8,833,046)
(10,009,890)
6,383,118
7,273,835
8,246,700
9,299,419
11,628,155
10,260,615
1,156,822 1,558,686
126,250 178,890
2,795,110
250,724
(15,000,000)
(10,000,000)
(5,000,000)
-
5,000,000
10,000,000
15,000,000

OUTFLOW INFLOW NET
September 12, 2023 Regular Meeting of the Lindsay City Council Page 47 of 135

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SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TAXES & FEES 5,103,234 6,219,034 5,893,300 6,934,288 7,047,003 7,177,225 LICENSES & PERMITS 234,728 241,244 208,900 238,200 390,095 359,500 MONEY AND PROPERTY USE 282,175 19,620 24,400 91,270 957,135 109,500 CHARGES FOR SERVICE 18,686 13,553 15,300 25,109 38,529 25,250 FINES 30,520 15,528 8,500 24,781 19,790 16,000
INTERGOVERNMENTAL 259,734 451,241 514,200 1,531,829 446,289 359,979 OTHER SOURCES & USES 142,812 210,398 1,262,600 113,642 2,389,015 116,000 TOTAL INFLOW | GENERAL FUND 6,071,889 7,170,618 7,927,200 8,959,119 11,287,855 8,163,454 101-GENERAL FUND | OUTFLOW BY USE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CITY ATTORNEY 50,883 89,366 75,000 90,000 90,021 94,500 CITY COUNCIL 14,583 12,835 41,500 69,000 41,265 139,500 CITY MANAGER / HUMAN RESOURCES 119,538 158,649 187,750 214,210 338,178 361,901 FINANCE 287,980 326,800 292,600 254,393 320,845 367,464 NON-DEPARTMENTAL 144,889 255,506 261,100 347,180 322,953 315,176 COVID-19 EMERGENCY FUND 75,834 127,444 - - 138,377 -
COVID−19 ARPA FUND - - - 86,629 141,371 -
PUBLIC SAFETY 2,994,060 3,081,427 3,264,700 3,826,932 4,385,602 4,394,906 CITY SERVICES 528,640 596,500 553,100 690,403 621,576 806,569 COMMUNITY DEVELOPMENT 124,367 88,026 172,500 417,460 283,765 358,380 PARKS 166,039 159,219 208,300 239,669 255,080 378,237
STREETS 188,764 252,281 319,500 340,254 282,497 354,879 IT/CITY CLERK - - - - - 117,000
DEBT SERVICE 231,724 239,523 328,900 333,900 317,693 318,365 CAPITAL OUTLAY 30,819 83,117 935,500 1,108,000 191,322 153,000 TOTAL OUTFLOW | GENERAL FUND 4,958,120 5,470,693 6,640,450 8,018,030 7,730,546 8,159,875 September 12, 2023 Regular Meeting of the Lindsay City Council Page 48 of 135

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SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
101-GENERAL FUND FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 RESERVE BALANCE 1,847,161
INFLOW 6,071,889 7,170,618 7,927,200 8,959,119 11,287,855 8,163,454 OUTFLOW 4,958,120 5,470,693 6,640,450 8,018,030 7,730,546 8,159,875 TOTAL GENERAL FUND OPERATIONS 1,113,769 1,699,925 1,286,750 941,090 3,557,310 1,850,739 101-GENERAL FUND | TRANSFERS
TRANSFERS IN 311,229 103,217 319,500 340,300 340,300 250,000 TRANSFERS OUT- WATER 268,176 244,457 1,480,000 1,102,500 1,102,500 1,300,152 TRANSFERS OUT- WELLNESS CENTER - - - - - 549,863
101-GENERAL FUND | SUMMARY OF NET CHANGE
TOTAL SUMMARY OF NET CHANGE 1,156,822 1,558,686 126,250 178,890 2,795,110 250,724 101-GENERAL FUND | INFLOW | GENERAL FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

TAXES & FEES
PROPERTY TAX REVENUE 343,853 369,515 324,400 334,091 420,000 430,000 CURRENT UNSECURED 18,424 18,811 23,800 24,244 22,500 25,000 OTHER PRTX/ABX126 PASTHRU 42,067 80,746 50,000 197,503 247,000 250,000 ABX126 RESIDUAL - 98,116 100,000 - - -
REAL PROPERTY TRANSFER 1,026 - 4,400 4,521 - 5,000
MOTOR VEHICLE IN-LIEU TAX 10,572 9,648 6,500 6,630 13,000 13,500 COUNTY PRP TAX VLF 1,133,415 1,151,790 1,200,000 1,236,000 1,258,600 1,285,000 SALES & USE 1,061,649 1,288,539 1,279,400 1,559,000 1,559,000 1,630,000 MEASURE O 1,148,106 1,540,556 1,316,700 1,710,000 1,710,000 1,735,000 UTILITY USER TAX 996,886 957,350 1,050,000 1,112,500 1,114,245 1,123,625 RETAIL CANNABIS TAX 94,475 413,996 300,000 430,000 292,338 315,000 UTILITY COMPANY FRANCHISE 134,919 126,056 120,000 121,200 167,000 140,000 SALES TAX - PROP 172 58,600 65,294 68,100 98,600 98,600 100,100 TRANSIENT OCCUPANCY TAX 59,243 98,618 50,000 100,000 144,720 125,000 SUB-TOTAL 5,103,234 6,219,034 5,893,300 6,934,288 7,047,003 7,177,225

LICENSES & PERMITS
BUILDING PERMITS 111,496 140,179 110,000 110,000 217,000 200,000 BUS LICENSE AP REVIEW 3,780 2,820 1,800 3,000 6,500 6,000 BUSINESS LICENSE FEES 73,690 56,260 57,600 70,000 95,120 90,000 PLANNING & ZONING FEES 5,205 16,350 10,000 10,000 - 10,000 DOG LICENSE - LINDSAY 370 720 300 500 225 500
PLAN CHECK FEES 22,977 11,410 15,000 20,000 30,450 30,000 CONDITIONAL USE PERMITS 945 - 1,200 1,200 200 1,000
CANNABIS PERMIT 10,833 10,000 10,000 20,000 10,000 10,000 SITE PLAN REVIEWS 750 150 500 500 3,600 2,000
MISC.C.S/FIRE INSPECTION 4,681 3,355 2,500 3,000 27,000 10,000 SUB-TOTAL 234,728 241,244 208,900 238,200 390,095 359,500 September 12, 2023 Regular Meeting of the Lindsay City Council Page 49 of 135

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MONEY AND PROPERTY USE
ARBOR RENTAL/MISC SRV 470 1,955 1,000 2,670 4,900 3,000

SALE, SURPLUS PROPERTY - - - - - -
BASEBALL FIELD RENTALS 5,240 4,868 5,500 5,500 22,866 -

LEASE/RENT RECEIPTS - - - - - -
SALE OF REAL PROPERTY 217,482 - - - 796,546 -
INTEREST & PENALTIES 3,847 2,378 1,500 1,500 3,510 1,500 EARNED BANK INTEREST 16,106 5,419 600 6,600 40,000 30,000 RENT,CITY FACILITY 1,585 - - - - -
SMALL BUSINESS INCUBATOR 950 - - - - -
FRIDAY NIGHT MARKET 36,495 5,000 15,800 75,000 89,313 75,000 SUB-TOTAL 282,175 19,620 24,400 91,270 957,135 109,500

CHARGES FOR SERVICE
DUI LAB FEES 996 929 500 2,259 626 1,000
D.U.I. - COST RECOVERY 176 119 400 1,000 20 1,000
VEHICLE ABATEMENT 6,751 4,041 5,400 5,400 2,683 3,000
TRAFFIC ACCIDENT REPORT 272 72 300 2,100 6,387 4,000
SPECIAL FIRE SEVICES 1,150 1,100 700 750 200 750
ANIMAL CONTROL 410 180 300 250 873 500
WEED CLEANING & REMOVAL 1,377 - - - - -
VEHICLE RELEASE 3,100 4,800 3,500 9,150 15,400 10,000
FINGERPRINTS 3,977 1,971 4,200 4,200 10,923 5,000
GANG REGISTRATION FEE 10 20 - - - -
POLICE REPORT COPY 84 69 - - 550 -
VEHICLE EQUIP. CORR. INSP 381 250 - - 850 -
FIRE REPORT COPY 2 2 - - 17 -
SUB-TOTAL 18,686 13,553 15,300 25,109 38,529 25,250
FINES
PUBLIC SAFETY FINES/REVNU 26,183 14,836 5,000 21,781 7,100 10,000 OTHER FINES & FORFEITS 4,337 692 3,500 3,000 12,690 6,000 SUB-TOTAL 30,520 15,528 8,500 24,781 19,790 16,000

INTERGOVERNMENTAL
P.O.S.T. 266 - 200 - - -
AMERICAN RESCUE PLAN ACT - - - 1,219,129 - -
CARES - 162,414 - - - -
TULARE COUNTY(SLESF)COPS 155,948 156,727 100,000 150,000 165,280 160,000 YOUTH SRVCES OFFICER-LUSD 95,965 93,097 107,000 160,200 167,044 197,479 HOMELAND SECURITY GRANT 5,000 3,593 135,500 - - -
GRANT FUNDS RECEIVED - 33,037 170,000 - 112,926 -
TAX RELIEF SUBVENTION 2,555 2,375 1,500 2,500 1,039 2,500 SUB-TOTAL 259,734 451,241 514,200 1,531,829 446,289 359,979

OTHER SOURCES & USES
REBATES/REFUND/REIMBURSMT 128,540 186,999 1,250,000 100,000 2,376,055 100,000 SALE OF SHOULDER PATCHES 20 - - - 1,070 -
HEALTH PREM CONTRIBUTION 5,845 7,057 7,600 7,642 9,000 9,000 OTHER MISC REVENUES 8,407 14,676 5,000 6,000 2,890 7,000 DONATIONS - 1,666 - - - -
SUB-TOTAL 142,812 210,398 1,262,600 113,642 2,389,015 116,000 TOTAL INFLOW | GENERAL FUND 6,071,889 7,170,618 7,927,200 8,959,119 11,287,855 8,163,454 September 12, 2023 Regular Meeting of the Lindsay City Council Page 50 of 135

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101-GENERAL FUND | OUTFLOW | CITY ATTORNEY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES 50,883 89,366 75,000 90,000 90,021 94,500 TOTAL OUTFLOW | CITY ATTORNEY 50,883 89,366 75,000 90,000 90,021 94,500 101-GENERAL FUND | OUTFLOW | CITY COUNCIL

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 STIPEND 3,300 3,025 3,300 18,000 10,800 16,000
MEETINGS & TRAVEL 3,040 349 5,000 12,500 15,200 15,000
SPECIAL DEPT SUPPLIES 1,386 2,372 1,500 2,500 7,155 2,500 CONTINGENCY COSTS - - 25,000 25,000 - 25,000
COUNCIL PUBLIC OUTREACH - 782 600 2,000 1,400 22,000
COMMUNITY EVENTS - - - - - 50,000
JPA DUES 6,858 6,308 6,100 9,000 6,710 9,000
TOTAL OUTFLOW | CITY COUNCIL 14,583 12,835 41,500 69,000 41,265 139,500 101-GENERAL FUND | OUTFLOW | CITY MANAGER / HUMAN RESOURCES

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 588 1,099 - - 1,513 -
SALARIES - FULL TIME 56,714 80,594 109,500 84,710 127,042 138,736 SALARIES - PART TIME 3,031 602 - - 890 -
BENEFITS 134 - - - - -
FICA/MEDICARE CITY PAID 4,327 5,975 - - 9,056 -
PERS - EPMC 386 - - - - -
PERS - EMPLOYER CONTRIBT 4,820 12,718 - - 7,992 -
WORKER'S COMPENSATION 4,580 6,731 - - 10,815 -
HEALTH/LIFE/DISAB INSURNC 5,934 7,556 - - 17,247 -
DEFERRED COMP BENEFIT 2,743 3,543 - - 4,136 -
PERS UNFUNDED LIABILITY 14,101 10,554 18,400 23,700 26,892 25,765 PROFESSIONAL SERVICES - - - - 58,000 81,300
CONTINGENCY COSTS - - 25,000 25,000 - 25,000
DUES, SUBSCRIPTIONS 3,250 5,475 8,000 16,000 9,820 7,500 ADV/PRINT/COPY/SHIPPING - 597 500 500 1,400 2,500
RECRUITING COSTS - 310 5,000 10,000 11,800 12,500
STAFF TRAINING & MEETINGS - - 1,000 20,000 174 15,000
MEETINGS & TRAVEL 3,402 1,127 3,000 16,000 6,700 14,500 PHONE & VOICE 3,525 5,650 2,250 2,300 12,170 15,600
SOFTWARE - - - - 1,778 7,000
OFFICE EQUIPMENT MAINT 10,210 9,211 6,000 6,000 2,528 2,500 LIABILITY INSURANCE 1,116 - - - - -

SUPPLIES/EQUIPMENT - - - - - -
OFFICE SUPPLIES 676 3,338 700 - 11,810 12,000
DEPART OPERATING SUPPLIES - 2,874 8,400 10,000 14,440 - CITY CLERK EXPENSE - 695 - - - -
VEHICLE REPAIR & MAINT - - - - 231 500
VEHICLE FUEL AND OIL - - - - 1,744 1,500
TOTAL OUTFLOW | CITY MANAGER 119,538 158,649 187,750 214,210 338,178 361,901 September 12, 2023 Regular Meeting of the Lindsay City Council Page 51 of 135

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101-GENERAL FUND | OUTFLOW | FINANCE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 2,382 2,425 - - 2,426 -
SALARIES - FULL TIME 105,001 86,952 116,400 93,893 84,262 131,954 SALARIES - PART TIME 16,722 11,195 - - 22,830 -
SALARIES - OVERTIME - 68 - - 11 -
TEMPS - - - - 2,711 11,250
BENEFITS 59 7 - - - -
FICA/MEDICARE CITY PAID 8,319 6,801 - - 7,298 -

PERS - EPMC - - - - - -
PERS - EMPLOYER CONTRIBT 8,821 16,038 - - 8,387 -
WORKER'S COMPENSATION 8,997 7,279 - - 7,214 -

STATE UNEMPLOYMENT BENEFT - - - - - -
HEALTH/LIFE/DISAB INSURNC 19,321 14,662 - - 15,720 -
DEFERRED COMP BENEFIT 4,553 4,034 - - 2,067 -
PERS UNFUNDED LIABILITY 38,136 9,345 49,700 48,100 54,590 52,300

PROFESSIONAL/CONTRACT SRV - - - - - -
PROFESSIONAL SERVICES 2,336 92,078 42,800 3,000 23,400 50,000 AUDIT SERVICES 24,661 37,880 27,100 30,000 25,194 36,660 PERMIT RENEWAL - 207 - - - -
OTHER SERVICES & CHARGES 22,741 17,371 18,000 18,000 4,525 10,000 OFFICE EQUIPMENT MAINT 10,562 7,431 16,500 16,500 2,385 3,000

SUPPLIES/EQUIPMENT - - - - - -
OFFICE SUPPLIES 1,257 2,199 3,200 - 4,414 5,000
DEPART OPERATING SUPPLIES 2,265 3,253 - 15,000 17,000 10,000 SPECIAL DEPT SUPPLIES 231 129 5,000 - 6,440 -
FURNITURES & EQUIPTMENT - - - - - 3,800
VEHICLE FUEL AND OIL - - - - - 5,000
PHONE & VOICE 8,539 6,840 7,500 7,500 7,512 7,500
SOFTWARE - - - - 12,614 14,000

TRAINING/TRAVEL/MEETINGS - - - - - -
TRAINING & SEMINARS 196 300 1,800 5,000 1,620 10,000
MEETINGS & TRAVEL 1,205 95 2,600 15,000 4,837 10,000
DUES, SUBSCRIPTIONS 1,485 210 2,000 2,000 675 2,000
ADV/PRINT/COPY/SHIPPING 192 - - 400 2,713 5,000
TOTAL OUTFLOW | FINANCE 287,980 326,800 292,600 254,393 320,845 367,464 101-GENERAL FUND | OUTFLOW | NON-DEPARTMENTAL

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
BENEFITS 571 - - - - -
STATE UNEMPLOYMENT BENEFT 7,661 16,319 15,000 15,000 37,896 40,000 OPEB EXPENSE 27,733 30,040 46,000 46,000 37,460 40,000
LIABILITY INSURANCE 55,404 145,629 122,200 128,300 119,943 112,695

OTHER SERVICES/CHARGES - - - - - -
OTHER SERVICES & CHARGES 29,264 29,819 22,300 22,255 38,900 25,000 FINANCE CHARGE 1,826 1,481 1,800 1,800 11,000 5,000
COUNTY PROPTX ADMIN FEE 8,726 8,288 8,800 8,825 9,982 10,481 PROFESSIONAL SERVICES 6,966 9,750 33,000 83,000 6,777 50,000 COMMUNITY EVENTS - - - 30,000 36,425 -
DUES, SUBSCRIPTIONS 6,737 14,180 12,000 12,000 5,070 12,000 SOFTWARE - - - - 19,500 20,000

CLEANING/SANITATION SERV - - - - - -
TOTAL OUTFLOW | NON-DEPARTMENTAL 144,889 255,506 261,100 347,180 322,953 315,176 September 12, 2023 Regular Meeting of the Lindsay City Council Page 52 of 135

Page 301 ends

305 - COVID-19 EMERGENCY FUND | OUTFLOW | COVID-19 EMERGENCY FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME 13,322 2,784 - - 17,330 -
SALARIES - PART TIME 8,403 572 - - 3,434 -
SALARIES - OVERTIME 187 - - - 12,574 -
FICA/MEDICARE CITY PAID 1,313 199 - - 1,891 -
PERS - EPMC 39 - - - - -
PERS - EMPLOYER CONTRIBT (2,730) 561 - - 2,114 -
WORKER'S COMPENSATION 1,864 301 - - 3,027 -
HEALTH/LIFE/DISAB INSURNC 2,800 351 - - 5,953 -
DEFERRED COMP BENEFIT 179 114 - - 272 -

SUPPLIES/EQUIPMENT - - - - - -
OFFICE SUPPLIES/MATERIALS 16,065 13,213 - - - -
SMALL TOOLS & EQUIPMENT 4,083 3,410 - - - -

ADV/PRINT/COPY/SHIPPING - - - - - -
PROFESSIONAL SERVICES 15,692 49,576 - - 1,065 -
TOTAL OUTFLOW | COVID-19 EMERGENCY FUND 61,215 71,082 - - 47,660 - 305-4305 COVID-19 ADMIN SALARY | OUTFLOW | COVID-19 ADMIN SALARY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME 20,565.84 35,977.71 - - 62,022.06 - FICA/MEDICARE CITY PAID 1,231.46 2,231.00 - - 3,581.79 - PERS - EPMC 78.09 534.67 - - - -
PERS - EMPLOYER CONTRIBT (12,352.92) 9,264.55 - - 7,662.12 - WORKER'S COMPENSATION 1,774.76 3,252.16 - - 5,619.33 -
HEALTH/LIFE/DISAB INSURNC 2,437.10 3,197.33 - - 9,272.52 - DEFERRED COMP BENEFIT 884.67 1,905.22 - - 2,560.00 -
TOTAL OUTFLOW | COVID-19 ADMIN SALARY 14,619 56,363 - - 90,718 - 306 − COVID−19 ARPA FUND | OUTFLOW | COVID−19 ARPA FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME - - - 86,629.00 52,354.18 -
PROFESSIONAL SERVICES - - - - 71,337.00 -

ADV/PRINT/COPY/SHIPPING - - - - - -
TOTAL OUTFLOW | COVID−19 ARPA FUND - - - 86,629.00 141,370.85 - September 12, 2023 Regular Meeting of the Lindsay City Council Page 53 of 135

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101-GENERAL FUND | OUTFLOW | PUBLIC SAFETY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 39,633 42,411 - - 41,266 -
SALARIES - FULL TIME 1,349,971 1,417,809 2,230,100 2,616,152 1,644,530 2,862,906 SALARIES - PART TIME 1,024 1,299 - - 42,092 -
SALARIES - OVERTIME 32,377 12,275 - - 158,947 -
TEMPS - 5,001 - - 33,600 -
BENEFITS (15,001) 75,305 - - 113,046 -
FICA/MEDICARE CITY PAID 101,637 106,389 - - 133,316 -
PERS - EPMC 7,464 4,688 - - - -
PERS - EMPLOYER CONTRIBT 234,877 248,824 - - 277,087 -
WORKER'S COMPENSATION 124,945 135,529 - - 182,131 -
STATE UNEMPLOYMENT BENEFT 3,635 1,034 - - - -
HEALTH/LIFE/DISAB INSURNC 235,423 230,290 - - 333,428 - DEFERRED COMP BENEFIT 33,960 33,584 - - 37,355 -
UNIFORMS&PERSONAL EQUIP 3,080 11,085 - - 14,615 10,000
UNIFORM ALLOWANCE - PSO 16,619 16,169 - - 28,208 -
PERS UNFUNDED LIABILITY 235,226 273,000 330,400 382,300 369,627 360,632 LIABILITY INSURANCE 34,412 19,375 183,900 34,200 42,883 30,005 SCHOOL RESOURCE OFFICER 98,180 57,956 96,800 160,200 83,676 235,310 FIREFIGHTER GEAR/EQUIP 10,745 - - 104,400 79,340 40,000

DEBT SERVICE (FIRE TRUCK) - - - - - -
DEBT SERVICE - LEASE PAY 62,021 64,732 67,500 70,513 70,513 413,615 DEBT SERVICE - LEASE PAY - INTEREST 29,121 26,411 23,600 20,630 20,630 17,549

PROFESSIONAL/CONTRACT SRV - - - - - -
ANIMAL CONTROL SERVICES 780 165 50,000 - - -
PROFESSIONAL SERVICES 5,059 18,575 3,100 12,314 11,745 12,500 CENTRAL DISPATCH 88,570 75,738 68,900 78,850 95,809 95,809 CDF DISPATCH - - - 100,000 - 44,080
ANIMAL CONTROL CHARGES 8,683 4,082 8,700 8,660 12,656 12,000 VOLUNTEER FIRE PROGRAM - - - 10,000 - -

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 49,026 35,696 27,600 47,649 76,629 48,000 VEHICLE REPAIR & MAINT 44,243 46,732 42,100 10,000 65,536 20,000

MISCELLANEOUS - - - - - -

THUNDERBOLT OFFICER - - - - - -
DMV AUTO THEFT 2,667 - 3,500 3,500 3,200 3,500
LIVE SCAN 18,037 3,876 4,000 4,000 7,673 4,000
HOMELAND SECURITY EQUIP 10,165 - 4,000 3,990 - -
DUES, SUBSCRIPTIONS 22,667 19,254 19,000 19,000 3,360 10,000 SOFTWARE - - - - 8,170 20,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 54 of 135

Page 303 ends

SUPPLIES/EQUIPMENT
- - - - - -
OFFICE SUPPLIES 3,471 3,966 3,500 - 5,790 5,000
DEPART OPERATING SUPPLIES 5,123 7,488 6,000 35,000 14,930 30,000 REPAIR & MAINT SUPPLIES 2,057 589 2,000 3,000 4,150 3,000 RADIO REPAIR/MAINTENANCE 15,965 10,441 1,900 1,930 12,320 4,000 SPECIAL DEPT SUPPLIES 9,775 10,704 8,200
- 12,000 -
SMALL TOOLS & EQUIPMENT 276 96 - 330 1,360 -
K-9 SUPPLIES & EQUIP. 2,502 592 2,200 - - -

DOJ VEST GRANT - - - - - -

TRAINING/TRAVEL/MEETINGS - - - - - -
TRAINING & SEMINARS 4,167 2,898 12,000 12,000 9,646 20,000 MEETINGS & TRAVEL 2,343 961 3,000 6,000 3,916 6,000

UTILITIES - - - - - -
UTILITIES-SCE 12,036 10,505 11,400 11,420 15,754 15,000 UTILITIES-GAS 1,894 2,170 1,900 1,900 5,082 5,000
PHONE & VOICE 13,447 18,784 18,500 18,500 22,490 22,000 OFFICE EQUIPMENT MAINT 15,897 10,124 16,700 16,660 12,278 10,000

OTHER SERVICES/CHARGES - - - - - -
OTHER SERVICES & CHARGES 5,960 10,262 6,200 25,834 8,964 20,000 DUI TRUST FUND & LAB FEES 5,409 3,064 4,800 4,800 12,792 12,000

TU COUNTY SLESF - - - - - -
ASSET FORFEITURE PROJECTS 1,434
- - - 11,087 -
NEW VEHICLE EQUIPMENT 3,059 1,500 3,200 3,200 241,973 -

ASSET FORFEITURE - OP EXP - - - - - -
ADV/PRINT/COPY/SHIPPING - - - - - 3,000
TOTAL OUTFLOW | PUBLIC SAFETY 2,994,060 3,081,427 3,264,700 3,826,932 4,385,602 4,394,906 September 12, 2023 Regular Meeting of the Lindsay City Council Page 55 of 135

Page 304 ends

101-GENERAL FUND | OUTFLOW | CITY SERVICES

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 3,133 3,912 - - 3,041 -
SALARIES - FULL TIME 175,506 241,380 224,900 245,150 171,420 333,804 SALARIES - PART TIME 8,588 16,199 - - 19,918 -
SALARIES - OVERTIME 1,311 2,268 - - 974 -
TEMPS 12,730 17,015 - - 50,000 30,000
BENEFITS 104 - - - 948 -
FICA/MEDICARE CITY PAID 12,625 17,632 - - 13,296 -
PERS - EPMC 1,123 1,204 - - - -
PERS - EMPLOYER CONTRIBT 10,683 29,314 - - 18,071 -
WORKER'S COMPENSATION 15,411 21,021 - - 15,285 -
HEALTH/LIFE/DISAB INSURNC 41,690 47,504 - - 33,228 -
BOOT ALLOWANCE 108 136 - - 473 -
DEFERRED COMP BENEFIT 4,239 4,911 - - 3,600 -
PERS UNFUNDED LIABILITY 79,462 24,967 103,600 100,200 113,748 108,960 PROFESSIONAL SERVICES 42,971 80,432 110,000 110,000 16,622 110,000 ENGINEERING - - - 110,000 24,043 110,000

MATLS/SUP/REPAIRS/MAINT - - - - - -
SHOP SUPPLIES - - 300 - 113 -
OFFICE EQUIPMENT MAINT 12,206 6,316 14,900 14,875 5,071 5,000 MACH -EQUIP SRV MCD 20,886 10,447 13,000 13,010 9,260 -

SUPPLIES/EQUIPMENT - - - - - -
OFFICE SUPPLIES 3,500 6,510 2,600 - 6,477 6,000
WEED ABATEMENT 4,850 (2,574) 4,000 4,000 - -
DEPART OPERATING SUPPLIES 17,242 17,154 15,800 21,500 27,870 20,000 REPAIR & MAINT SUPPLIES 451 228 1,500 1,550 980 1,550

UTILITIES - - - - - -
UTILITIES-SCE 15,802 16,532 14,500 14,514 24,809 25,000 UTILITIES-GAS 3,874 4,943 4,300 4,300 11,081 11,000
PHONE & VOICE 9,532 9,474 8,400 8,400 11,700 11,000
LIABILITY INSURANCE 4,955 7,800 10,700 11,200 8,496 9,855

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 4,139 3,551 3,100 5,254 2,261 3,500 VEHICLE REPAIR & MAINT 5,148 596 7,100 7,050 5,268 4,500 OTHER SERVICES & CHARGES 11,900 6,487 10,000 10,000 17,810 13,000 DUES, SUBSCRIPTIONS 3,479 955 3,000 3,000 3,175 3,000
MEETINGS & TRAVEL 757 186 1,000 6,000 1,100 -
ADV/PRINT/COPY/SHIPPING 233 - 400 400 1,438 400
TOTAL OUTFLOW | CITY SERVICES 528,640 596,500 553,100 690,403 621,576 806,569 September 12, 2023 Regular Meeting of the Lindsay City Council Page 56 of 135

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101-GENERAL FUND | OUTFLOW | COM DEV

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 - - - - 1,346 -
SALARIES - FULL TIME 81 2,749 113,200 352,715 109,649 314,975 SALARIES - PART TIME 16,284 7,080 - - - -
SALARIES - OVERTIME - 60 - - - -

BENEFITS - - - - - -
FICA/MEDICARE CITY PAID 1,252 755 - - 7,490 -

PERS - EPMC - - - - - -
PERS - EMPLOYER CONTRIBT 3 59 - - 13,108 -
WORKER'S COMPENSATION 88 330 - - 9,732 -
HEALTH/LIFE/DISAB INSURNC 4 355 - - 22,027 -
DEFERRED COMP BENEFIT 1 175 - - 3,591 -
PERS UNFUNDED LIABILITY 11,856 7,335 15,500 14,900 16,971 16,260 PROFESSIONAL SERVICES 78,348 54,003 26,200 26,200 79,150 -

DUES/SUBSCRIPTIONS - - - - - -
DUES, SUBSCRIPTIONS - - 100 125 - 125
JPA DUES 5,108 5,002 5,100 5,120 4,880 5,120
TCEDC & TCAG DUES 4,211 - 4,500 4,500 2,500 4,500

SUPPLIES/EQUIPMENT - - - - - -
DEPART OPERATING SUPPLIES - - - - 4,365 2,000
OFFICE SUPPLIES - - - - - 1,000
LIABILITY INSURANCE 497 - - - - -
ADV/PRINT/COPY/SHIPPING 2,056 8,208 2,900 2,900 650 2,900

MATLS/SUP/REPAIRS/MAINT - - - - - -
MEETINGS & TRAVEL - - - 6,000 346 6,000

PHONE & VOICE - - - - - -
OTHER SERVICES & CHARGES 4,577 1,914 5,000 5,000 7,901 5,000 COUNTY CLERK EXPENSE - - - - 58 500
TOTAL OUTFLOW | COM DEV 124,367 88,026 172,500 417,460 283,765 358,380 September 12, 2023 Regular Meeting of the Lindsay City Council Page 57 of 135

Page 306 ends

101-GENERAL FUND | OUTFLOW | PARKS ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME 36,584 37,075 90,100 140,591 58,052 216,207 SALARIES - PART TIME 494 867 - - - -
SALARIES - OVERTIME 1,289 575 - - 1,131 -
TEMPS 12,941 16,187 - - 52,900 -
BENEFITS - - - - 182 -
FICA/MEDICARE CITY PAID 2,768 2,832 - - 4,205 -

PERS - EPMC - - - - - -
PERS - EMPLOYER CONTRIBT 5,385 4,781 - - 5,048 -
WORKER'S COMPENSATION 2,818 3,121 - - 5,109 -
HEALTH/LIFE/DISAB INSURNC 11,198 9,854 - - 12,393 -
BOOT ALLOWANCE 141 136 - - 580 -
DEFERRED COMP BENEFIT 314 360 - - 990 -
PERS UNFUNDED LIABILITY 16,872 22,614 22,000 21,300 24,152 23,135

PROFESSIONAL/CONTRACT SRV - - - - - -
LANDSCAPE MAINTENANCE 9,603 7,825 34,300 12,054 9,823 12,054

GOLF COURSE CONTRACT SRVS - - - - - -
PROFESSIONAL SERVICES 668 435 1,000 2,766 4,645 59,136
GRAFFITI/LITTER REMOVAL 377 153 500 500 - 500

SUPPLIES/EQUIPMENT - - - - - -
DEPART OPERATING SUPPLIES 24,327 21,631 25,000 25,000 20,840 25,000 SMALL TOOLS & EQUIPMENT 1,002 1,782 1,500 1,500 1,271 1,500

UTILITIES - - - - - -
UTILITIES-SCE 14,042 10,673 11,900 11,875 12,142 11,875 UTILITIES-GAS 127 177 100 130 165 130
PHONE & VOICE 213 679 500 500 438 500

MATLS/SUP/REPAIRS/MAINT - - - - - -
OTHER EQUIP MAINTENANCE 9,544 7,949 8,000 8,000 15,530 8,000 EQUIPMENT RENTALS 3,603 1,070 3,200 3,200 8,020 3,200

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 4,056 4,136 3,200 5,254 12,935 10,000 VEHICLE REPAIR & MAINT 7,675 4,307 7,000 7,000 4,528 7,000 TOTAL OUTFLOW | PARKS 166,039 159,219 208,300 239,669 255,080 378,237 September 12, 2023 Regular Meeting of the Lindsay City Council Page 58 of 135

Page 307 ends

101-GENERAL FUND | OUTFLOW | STREETS ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME 96,631 114,378 221,500 243,417 128,013 257,564 SALARIES - PART TIME 781 1,624 - - - -
SALARIES - OVERTIME 1,073 577 - - 1,036 -
TEMPS 11,601 6,496 - - 55,600 -
BENEFITS 91 49 - - 1,057 -
FICA/MEDICARE CITY PAID 6,703 8,294 - - 9,067 -
PERS - EPMC 449 366 - - - -
PERS - EMPLOYER CONTRIBT 7,543 14,167 - - 12,227 -
WORKER'S COMPENSATION 7,851 9,542 - - 11,099 -
HEALTH/LIFE/DISAB INSURNC 22,959 22,084 - - 22,244 -
BOOT ALLOWANCE - 136 - - 223 -
DEFERRED COMP BENEFIT 1,964 2,648 - - 2,551 -
PERS UNFUNDED LIABILITY 4,603 32,971 6,000 5,800 6,589 6,315 INELIGIBLE COSTS TO REPAY - - 52,400 52,400 - 52,400
DEBT INTEREST EXPENSE - - 4,800 - - -

SUPPLIES/EQUIPMENT - - - - - -
DEPART OPERATING SUPPLIES 9,542 16,138 15,100 15,083 12,570 15,000 REPAIR & MAINT SUPPLIES 1,489 4,732 500 3,000 4,600 3,000 EQUIPMENT RENTALS 400 1,432 400 400 4,242 400

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 4,389 5,917 3,900 5,254 2,807 5,300 VEHICLE REPAIR & MAINT 6,076 5,081 6,000 6,000 6,479 6,000

PROFESSIONAL/CONTRACT SRV - - - - - -
PROFESSIONAL SERVICES 2,096 4,554 5,000 5,000 1,240 5,000 GRAFFITI/LITTER REMOVAL - - 500 500 - 500
DUES, SUBSCRIPTIONS 1,817 - 2,000 2,000 - 2,000
UTILITIES-SCE 516 554 900 900 365 900
PHONE & VOICE 191 538 500 500 418 500
MEETINGS & TRAVEL - - - - 71 -

OTHER SERVICES/CHARGES - - - - - -
TOTAL OUTFLOW | STREETS 188,764 252,281 319,500 340,254 282,497 354,879 September 12, 2023 Regular Meeting of the Lindsay City Council Page 59 of 135

Page 308 ends

101-GENERAL FUND | OUTFLOW | IT/ CITY CLERK

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES - - - - - 117,000
TOTAL OUTFLOW |IT/CITY CLERK - - - - - 117,000
101-GENERAL FUND | OUTFLOW | HCD 2020 AGREEMENT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 INELIGIBLE COSTS TO REPAY - 10,000 89,400 89,400 89,360 89,360

DEBT INTEREST EXPENSE - - - - - -
TOTAL OUTFLOW | HCD 2020 AGREEMENT - 10,000 89,400 89,400 89,360 89,360 September 12, 2023 Regular Meeting of the Lindsay City Council Page 60 of 135

Page 309 ends

101-GENERAL FUND | OUTFLOW | LFA 2012 REV BOND-MCD

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PRINCIPAL PAYMENT ON LTD 125,000 130,000 140,000 145,000 145,000 155,000 DEBT INTEREST EXPENSE 69,775 62,600 62,600 62,600 46,462 37,462 TOTAL OUTFLOW | LFA 2012 REVNU BOND-MCD 194,775 192,600 202,600 207,600 191,462 192,462 101-GENERAL FUND | OUTFLOW | LIBRARY LANDSCAPE DEBT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PRINCIPAL PAYMENT ON LTD 19,918 20,714 21,500 21,500 22,405 23,001 DEBT INTEREST EXPENSE 17,031 16,209 15,400 15,400 14,466 13,542 TOTAL OUTFLOW | LIBRARY LANDSCAPE DEBT 36,949 36,923 36,900 36,900 36,871 36,543 101-GENERAL FUND | CAPITAL OUTLAY | PARKS ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAP OULTLAY/IMPROVEMENT 16,917 3,481 170,000 300,000 5,977 15,000 101-GENERAL FUND | CAPITAL OUTLAY | PUBLIC SAFETY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL IMPROVEMENT - 37,687 455,500 248,000 138,524 68,000 101-GENERAL FUND | CAPITAL OUTLAY | CITYWIDE ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL OUTLAY - EQUIPMNT 13,902 41,948 310,000 560,000 39,550 - 101-GENERAL FUND | CAPITAL OUTLAY | STREETS ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAP OULTLAY/IMPROVEMENT - - - - 7,272 -
101-GENERAL FUND | CAPITAL OUTLAY | FINANCE DEPARTMENT/HUMAN RESOURCES

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL IMPROVEMENT - - - - - 70,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 61 of 135

Page 310 ends

306-ARPA | CAPITAL OUTLAY | CITYWIDE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAP OULTLAY/IMPROVEMENT - - - 150,000 124,413 1,767,000 Note: Full project details available on the Adopted Five-Year Capital Improvement Plan.

September 12, 2023 Regular Meeting of the Lindsay City Council Page 62 of 135

Page 311 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | STREET IMPROVEMENT FUND 65,525 764,150 - (2,305,827) (1,757,493) 492,500 200-STREET IMPROVEMENT FUND | INFLOW | STREET IMPROVEMENT FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 STREET IMPROVEMNT PROGRAM 897,075 914,785 925,883 417,973 1,016,168 950,000 EARNED BANK INTEREST 8,830 2,443 - - - -
TOTAL INFLOW | STREET IMPROVEMENT FUND 905,905 917,228 925,883 417,973 1,016,168 950,000 200-STREET IMPROVEMENT FUND | OUTFLOW | STREET IMPROVEMENT FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PRINCIPAL PAYMENT ON LTD 49,861 49,861 - - 49,861 -
TRANSFERS OUT 790,518 103,217 925,883 2,723,800 2,723,800 457,500 TOTAL OUTFLOW | STREET IMPROVEMENT FUND 840,379 153,078 925,883 2,723,800 2,773,661 457,500

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | STATE PARKS - (32,297) - - (1,990) - 460 -STATE PARKS | INFLOW | STATE PARKS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 GRANT FUNDS RECEIVED - - 250,000 6,601,000 239,060 1,500,000 TOTAL INFLOW | STATE PARKS - - 250,000 6,601,000 239,060 1,500,000 460 -STATE PARKS | OUTFLOW | STATE PARKS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME - 17 - - 111 -
FICA/MEDICARE CITY PAID - 1 - - 6 -
WORKER'S COMPENSATION - 2 - - 10 -
HEALTH/LIFE/DISAB INSURNC - 3 - - 23 -
DEFERRED COMP BENEFIT - 1 - - - -
PROFESSIONAL SERVICES - 32,272 250,000 6,601,000 240,900 1,500,000 TOTAL OUTFLOW | STATE PARKS - 32,297 250,000 6,601,000 241,050 1,500,000 460 -STATE PARKS | CAPITAL OUTLAY | STATE PARKS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

CAPITAL IMP STATE PARKS - - - - - -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 63 of 135

Page 312 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | PARK IMPROVEMENTS 4,606 2,633 3,300 3,300 32,800 - 471-PARK IMPROVEMENTS | INFLOW | PARK IMPROVEMENTS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 BUILDING PERMITS 4,550 2,600 3,300 3,300 32,800 -
EARNED BANK INTEREST 56 33 - - - -
TOTAL INFLOW | PARK IMPROVEMENTS 4,606 2,633 3,300 3,300 32,800 - 471-PARK IMPROVEMENTS | OUTFLOW | PARK IMPROVEMENTS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

TRANSFERS OUT - - - - - -
TOTAL OUTFLOW | PARK IMPROVEMENTS - - - - - -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 64 of 135

Page 313 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | SB1 (148,661) 244,169 - 200,432 172,636 239,668 260-SB1 ROAD MAINTENANCE & REHAB | INFLOW | SB1

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 GAS TAX ROAD MAINT. REHAB 231,359 243,856 140,000 298,382 270,636 307,668 EARNED BANK INTEREST 1,865 313 - 50 - -

TRANSFERS IN - - - - - -
TOTAL INFLOW | SB1 233,224 244,169 140,000 298,432 270,636 307,668 260-SB1 ROAD MAINTENANCE & REHAB | OUTFLOW | SB1

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

CAP OULTLAY/IMPROVEMENT - - - - - -
TRANSFERS OUT 381,885 - 140,000 98,000 98,000 68,000
TOTAL OUTFLOW | SB1 381,885 - 140,000 98,000 98,000 68,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 65 of 135

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SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL | GAS TAX FUND 9,050 6,548 2,700 (422,988) (478,234) (94,569) 261-GAS TAX FUND | INFLOW | GAS TAX FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

GAS TAX
GAS TAX 2105 68,140 67,015 68,000 84,455 72,277 79,658
GAS TAX 2106 CONSTRUCTION 41,016 41,282 40,000 49,558 45,387 47,707 GAS TAX 2107 86,040 90,683 86,000 115,379 98,501 95,546 GAS TAX 2107.5 3,000 3,000 3,000 3,000 3,000 3,000
TRAFFIC CONGESTN HUT 2103 92,108 87,760 70,400 128,923 103,482 117,626 PTP - PROP 42 PAYMENT 15,017 - 13,400 - - -
EARNED BANK INTEREST 2,544 647 300 - - -
TOTAL INFLOW | GAS TAX FUND 307,866 290,386 281,100 381,315 322,647 343,537 261-GAS TAX FUND | OUTFLOW | GAS TAX-MAINTENANCE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME 79,868 83,737 139,500 158,000 90,921 198,631 SALARIES - PART TIME 494 933 - - - -
SALARIES - OVERTIME 892 453 - - 422 -
BENEFITS 105 - - - 437 -
FICA/MEDICARE CITY PAID 5,675 6,177 - - 6,444 -
PERS - EPMC 838 696 - - - -
PERS - EMPLOYER CONTRIBT 6,098 9,673 - - 8,380 -
WORKER'S COMPENSATION 6,519 6,950 - - 7,626 -
HEALTH/LIFE/DISAB INSURNC 14,588 13,173 - - 14,346 -
BOOT ALLOWANCE - 136 - - 38 -
DEFERRED COMP BENEFIT 3,220 3,171 - - 2,182 -
GENERAL STREET MAINT 7,373 1,789 5,000 5,000 5,410 15,000 STREET LIGHTING 79,854 76,282 70,000 80,000 76,855 74,000 STREET SWEEPING 36,000 39,000 36,000 45,000 55,400 45,000

PROFESSIONAL/CONTRACT SRV - - - - - -

ENGINEERING - - - - - -
STREET STRIPING 2,822 3,795 - 3,000 3,572 73,000
PERS UNFUNDED LIABILITY 12,128 24,286 15,800 17,959 17,361 16,630 STREET SIGNS 5,176 2,623 2,000 4,000 4,712 4,000
LIABILITY INSURANCE 2,750 6,465 5,900 7,344 22,511 7,345

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 4,020 4,498 4,000 4,000 3,744 4,000 VEHICLE REPAIR & MAINT 395 - 200 - 521 500
TRANSFERS OUT 30,000 - - 480,000 480,000 -
TOTAL OUTFLOW | GAS TAX-MAINTENANCE 298,816 283,838 278,400 804,303 800,881 438,106 September 12, 2023 Regular Meeting of the Lindsay City Council Page 66 of 135

Page 315 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL | TRANSPORTATION 95,265 85,993 - (1,642,330) (1,100,217) (89,058) 263-TRANSPORTATION | INFLOW | TRANSPORTATION

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

MEASURE R
COUNTY MSR-R SPECIAL PROJ 58,209 - 589,000 - - -
LOCAL MEASURE R 221,624 241,377 243,200 220,000 297,402 323,640 GRANT FUNDS RECEIVED - - 230,000 - 187,897 -
EARNED BANK INTEREST 5,511 1,538 900 - - -
TOTAL INFLOW | TRANSPORTATION 285,344 242,916 1,063,100 220,000 485,299 323,640 263-TRANSPORTATION | OUTFLOW | TRANSPORTATION

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME - 17,717 107,900 149,032 - 180,046 FICA/MEDICARE CITY PAID - 1,297 - - - -

PERS - EPMC - - - - - -
PERS - EMPLOYER CONTRIBT - 476 - - - -
WORKER'S COMPENSATION - 1,389 - - - -
HEALTH/LIFE/DISAB INSURNC - 2,256 - - - -
DEFERRED COMP BENEFIT - 1,061 - - - -

BOOT ALLOWANCE - - - - - -
AUDIT SERVICES - - 3,500 - - -
MEASURE R - - 230,000 - - -
TCAG DUES 5,339 5,339 5,400 5,500 - 5,500
PERS UNFUNDED LIABILITY 3,853 6,733 5,000 5,706 5,516 5,285 PRINCIPAL PAYMENT ON LTD 79,298 82,668 86,200 89,844 - 93,663 DEBT INTEREST EXPENSE 41,630 37,985 36,100 32,248 - 28,204 TRANSFERS OUT 58,209 - 589,000 1,580,000 1,580,000 100,000 CAPITAL OUTLAY - EQUIPMNT 1,750 - - - - -
TOTAL OUTFLOW | TRANSPORTATION 190,079 156,922 1,063,100 1,862,330 1,585,516 412,698 September 12, 2023 Regular Meeting of the Lindsay City Council Page 67 of 135

Page 316 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL | GAS TAX-TRANSIT FUND (352) 205 100 - - -
264-GAS TAX-TRANSIT FUND | INFLOW | GAS TAX-TRANSIT FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 REBATES/REFUND/REIMBURSMT 250,000 - - - - -
PUNCH PASSES - BUS 170 205 100 - - -

PENALTY & MISC SRV FEES - - - - - -
TOTAL INFLOW | GAS TAX-TRANSIT FUND 250,170 205 100 - - - 264-GAS TAX-TRANSIT FUND | OUTFLOW | GAS TAX-TRANS FUND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 LINDSAY TRANSIT CENTER 250,250 - - - - -
PUNCH PASSES - COST 272 - - - - -

TRANSFERS OUT - - - - - -
TOTAL OUTFLOW | GAS TAX-TRANS FUND 250,522 - - - - -

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL | STP HWY FUNDS (83,386) 150,565 - 143,000 152,783 143,000 265-STP HWY FUNDS | INFLOW | STP HWY FUNDS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TPA STP/ST HWY ACCT EXCHG 152,872 149,062 130,500 140,000 151,283 140,000 EARNED BANK INTEREST 5,742 1,503 200 3,000 1,500 3,000
TOTAL INFLOW | STP HWY FUNDS 158,614 150,565 130,700 143,000 152,783 143,000 265-STP HWY FUNDS | OUTFLOW | STP HWY FUNDS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TRANSFERS OUT 242,000 - 130,700 - - -
TOTAL OUTFLOW | STP HWY FUNDS 242,000 - 130,700 - - -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 68 of 135

Page 317 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL | LTF-ART 8 STREETS & ROADS 415,947 652,491 4,500 330,000 583,566 (292,200) 266-LTF-ART 8 STREETS & ROADS | INFLOW | LTF-ART 8 STREETS & ROADS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 LTF - ART8 STREETS & ROAD 1,046,153 648,466 534,500 530,000 783,566 750,000 EARNED BANK INTEREST 15,404 4,025 - - - -
TOTAL INFLOW | LTF-ART 8 STREETS & ROADS 1,061,557 652,491 534,500 530,000 783,566 750,000 266-LTF-ART 8 STREETS & ROADS | OUTFLOW | LTF-ART 8 STREETS & ROADS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL OUTLAY - EQUIPMNT 8,612 - - - - -
TRANSFERS OUT 636,999 - 530,000 200,000 200,000 1,042,200 TOTAL OUTFLOW | LTF-ART 8 STREETS & ROADS 645,610 - 530,000 200,000 200,000 1,042,200 September 12, 2023 Regular Meeting of the Lindsay City Council Page 69 of 135

Page 318 ends

300-MCDERMONT ENTERPRISE FUND - PERFORMANCE TREND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
300-MCDERMONT FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

INFLOW - - - - - -

OUTFLOW - - - - - -

TOTAL MCDERMONT - - - - - -
300-MCDERMONT | TRANSFERS
TRANSFERS IN 119,957 - - - - -

TRANSFERS OUT - - - - - -
300-MCDERMONT | SUMMARY OF NET CHANGE
TOTAL SUMMARY OF NET CHANGE 119,957 - - - - -
300-MCDERMONT | INFLOW | MCDERMONT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL INFLOW | MCDERMONT - - - - - -
300-MCDERMONT | OUTFLOW | MCDERMONT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

DEBT INTEREST EXPENSE - - - - - -
TOTAL OUTFLOW | MCDERMONT - - - - - -
Note: Annual reporting for the McDermont Enterprise Fund has been absorbed by the General Fund since the City's management of McDermontField House was outsourced. The City remains responsible for building maintenance and repairs and remaining debt obligations only.

ACTUAL
FY 2020
ACTUAL
FY 2021

UNAUDITED
FY 2022

ADOPTED
FY 2023

PROJECTED
FY 2023

PROPOSED
FY 2024

OUTFLOW - - - - - -
INFLOW 119,957.00 - - - - -
NET 119,957.00 - - - - -
119,957.00
- - - - -
-
- - - - -
119,957.00
- - - - - -
20,000.00
40,000.00
60,000.00
80,000.00
100,000.00
120,000.00
140,000.00

INFLOW OUTFLOW NET
September 12, 2023 Regular Meeting of the Lindsay City Council Page 70 of 135

Page 319 ends

400-WELLNESS CENTER - PERFORMANCE TREND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
400-WELLNESS CENTER FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 INFLOW 567,355 585,125 717,300 728,300 788,701 799,000
OUTFLOW 631,613 782,698 1,239,700 1,078,356 1,139,296 1,348,863 TOTAL WELLNESS CENTER (64,259) (197,573) (522,400) (350,056) (350,595) (549,863) 400-WELLNESS CENTER | TRANSFERS
TRANSFERS IN 200,000 244,457 500,000 350,000 350,000 549,863

TRANSFERS OUT - - - - - -
400-WELLNESS CENTER | SUMMARY OF NET CHANGE
TOTAL WELLNESS CENTER | SUMMARY OF NET CHANGE 135,741 46,884 (22,400) (56) (595) 0 ACTUAL
FY 2020
ACTUAL
FY 2021

UNAUDITED
FY 2022

ADOPTED
FY 2023

PROJECTED
FY 2023

PROPOSED
FY 2024
INFLOW 767,355 829,582 1,217,300 1,078,300 1,138,701 1,348,863 OUTFLOW (631,613) (782,698) (1,239,700) (1,078,356) (1,139,296) (1,348,863) NET 135,741 46,884 (22,400) (56) (595) 0
767,355 829,582
1,217,300
1,078,300 1,138,701
1,348,863
(631,613)
(782,698)
(1,239,700)
(1,078,356) (1,139,296)
(1,348,863)
135,741
46,884 (22,400) (56) (595) 0
$(1,500,000)
$(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 71 of 135

Page 320 ends

SUMMARY OF NET CHANGE

TRANSFERS OUT - - - - - -
400-WELLNESS CENTER | SUMMARY OF NET CHANGE
TOTAL WELLNESS CENTER | SUMMARY OF NET CHANGE 135,741 46,884 (22,400) (56) (595) 0 400-WELLNESS CENTER | INFLOW | WELLNESS CENTER

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

COMMUNITY PARTNERSHIPS
LINDSAY HOSPITAL DISTRICT 233,721 285,000 285,000 285,000 285,000 285,000 AD'L LDH CONTRIBUTION 53,444 - 178,600 100,000 127,170 148,700 LUSD K-8 AFTERSCHOOL USE 17,660 42,676 17,000 42,000 12,222 25,000 LUSD FIT-WITHIN PRG 13,450 2,000 - - - -
LUSD POOL CONTRIBUTION 19,161 22,757 22,500 20,000 42,440 45,000 SPECIAL EVENT REVENUE 200 1,950 - 3,000 7,270 4,000

FACILITY USE/RENTAL - - - - - -
LEASE/RENT RECEIPTS 125,553 148,418 138,300 138,000 142,060 139,000 FACILITY RENTAL-GREATROOM 23,374 (1,535) 10,000 30,000 16,810 25,000 BASEBALL FIELD RENTALS 11,438 35,398 25,000 30,000 - 2,000 SWIMMING POOL FEES 8,706 4,603 3,000 13,000 9,435 13,000 POOL RENTAL - - - - 20,150 20,000
MEMBERSHIP FEES 53,245 37,894 34,600 60,000 103,185 85,000

LESSONS/PROGRAMS/CLASSES - - - - - -
SWIMMING LESSONS 3,170 4,935 - 5,000 5,161 5,000
PROGRAM FEES & CLASSES 1,989 665 3,000 1,000 - 1,000
EARNED BANK INTEREST 12 133 - - - -

MISCELLANEOUS REVENUES - - - - - -
SWIMMING POOL CONCESSIONS 1,913 201 300 1,000 3,213 1,000 OTHER MISC REVENUES 196 30 - - - -
OTHER REVENUES-RETAIL 120 - - 300 1,179 300
REBATES/REFUND/REIMBURSMT - - - - 13,406 -
TOTAL INFLOW | WELLNESS CENTER 567,355 585,125 717,300 728,300 788,701 799,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 72 of 135

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400-WELLNESS CENTER | OUTFLOW | OPERATIONS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 984 2,395 - - 1,567 -
SALARIES - FULL TIME 72,894 101,115 368,800 326,240 124,500 497,037 SALARIES - PART TIME 92,456 109,353 - - 132,623 -
SALARIES - OVERTIME 156 - - - 422 -
BENEFITS 189 1,714 - - 182 -

TAXABLE FRINGE BENEFITS - - - - - -
FICA/MEDICARE CITY PAID 12,284 15,849 - - 18,762 -
PERS - EPMC 50 - - - - -
PERS - EMPLOYER CONTRIBT 34,917 23,221 - - 9,728 -
WORKER'S COMPENSATION 13,159 17,774 - - 20,782 -

STATE UNEMPLOYMENT BENEFT - - - - - -
HEALTH/LIFE/DISAB INSURNC 18,303 18,800 - - 20,069 -
DEFERRED COMP BENEFIT 668 510 - - 2,823 -
PERS UNFUNDED LIABILITY 29,662 23,361 38,700 43,921 42,460 40,675 LHD 27,117 146,481 153,700 100,000 117,278 100,000
LIABILITY INSURANCE 23,367 13,349 138,400 171,348 146,920 150,520 UTILITIES 84,517 115,251 118,000 131,874 136,273 135,000

FACILITY USE/RENTAL - - - - - -
SPECIAL INTEREST CLASSES 44,420 40,505 38,200 42,000 15,402 25,000 SPECIAL EVENTS EXPENSE 5,160 2,257 5,000 5,000 7,030 9,000

PROFESSIONAL/CONTRACT SRV - - - - - -
PROFESSIONAL SERVICES 705 1,020 - - 5,150 3,000
AUDIT SERVICES 1,257 510 2,300 800 - 3,055
PHONE & VOICE 9,484 7,020 9,000 9,000 10,027 10,500

SUPPLIES/EQUIPMENT - - - - - -
DEPART OPERATING SUPPLIES 10,590 4,390 5,000 7,000 19,770 9,000 REPAIR & MAINT SUPPLIES 3,265 2,333 2,500 3,000 4,965 13,300 STAFF UNIFORMS / MCD 878 - 800 1,000 2,115 2,000
CONCESSIONS SUPPLIES 869 852 1,000 3,500 941 2,500
POOL CHEMICALS 27,642 39,035 33,600 35,000 25,110 30,000 CLEANING/MAINTENANCE-BLDG 4,106 - 4,000 - 6,718 6,000
OTHER SERVICES & CHARGES 9,791 8,039 4,000 8,000 8,570 53,000 PERMITS / FEES / LICENSES 2,238 2,210 3,000 3,000 3,465 5,500 FURNITURE & EQUIPMENT 2,822 - 1,500 2,000 4,170 9,000

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 128 16 200 200 - 500
VEHICLE REPAIR & MAINT 260 90 300 - - 3,000
DUES, SUBSCRIPTIONS 150 798 300 300 550 1,200

TRAINING/TRAVEL/MEETINGS - - - - - -
TRAINING & SEMINARS 363 130 - - 1,460 2,200
MEETINGS & TRAVEL 27 - - - 316 3,750
ADV/PRINT/COPY/SHIPPING 11,460 1,135 1,500 3,000 1,425 4,000 TOTAL OUTFLOW | OPERATIONS 546,340 699,511 929,800 896,182 891,573 1,118,737 September 12, 2023 Regular Meeting of the Lindsay City Council Page 73 of 135

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400-WELLNESS CENTER | OUTFLOW | DEBT SERVICING

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2023
DEBT INTEREST EXPENSE 85,273 83,187 81,100 78,885 78,884 76,572 PRINCIPAL PAYMENT ON LTD - - 51,100 53,289 53,289 55,554 TOTAL OUTFLOW | DEBT SERVICING 85,273 83,187 132,200 132,174 132,173 132,126 400-WELLNESS CENTER | OUTFLOW | CAPITAL OUTLAY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2023 CAPITAL OUTLAY - EQUIPMNT - - 177,700 50,000 115,550 98,000 TOTAL OUTFLOW | CAPITAL OUTLAY - - 177,700 50,000 115,550 98,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 74 of 135

Page 323 ends

552-WATER - PERFORMANCE TREND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
552-WATER FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 BEGINNING FUND BALANCE (606,175.93)
INFLOW 1,712,499 1,670,087 1,370,000 1,742,000 1,657,407 1,703,500 OUTFLOW 1,513,756 1,661,642 2,292,600 2,731,297 1,885,827 3,003,652 TOTAL WATER 198,743 8,445 (922,600) (989,297) (228,420) (1,300,152) 552-WATER | TRANSFERS
TRANSFERS IN - - 880,000 710,000 710,000 1,300,152
TRANSFERS OUT 35,531 - - - - -
552-WATER | SUMMARY OF NET CHANGE
TOTAL WATER | SUMMARY OF NET CHANGE 163,212 8,445 (42,600) (279,297) 481,580 0 ACTUAL
FY 2020
ACTUAL
FY 2021

UNAUDITED
FY 2022

ADOPTED
FY 2023

PROJECTED
FY 2023

PROPOSED
FY 2024
OUTFLOW (1,549,287) (1,661,642) (2,292,600) (2,731,297) (1,885,827) (3,003,652) INFLOW 1,712,499 1,670,087 2,250,000 2,452,000 2,367,407 3,003,652 NET 163,212 8,445 (42,600) (279,297) 481,580 0
1,712,499 1,670,087
2,250,000
2,452,000 2,367,407
3,003,652
(1,549,287) (1,661,642)
(2,292,600)
(2,731,297)
(1,885,827)
(3,003,652)
163,212 8,445 (42,600)
(279,297)
481,580
0 (4,000,000)
(3,000,000)
(2,000,000)
(1,000,000)
-
1,000,000
2,000,000
3,000,000
4,000,000

INFLOW OUTFLOW NET
September 12, 2023 Regular Meeting of the Lindsay City Council Page 75 of 135

Page 324 ends

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
552-WATER FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 RESERVE BALANCE (606,176)
INFLOW 1,712,499 1,670,087 1,370,000 1,742,000 1,657,407 1,703,500 OUTFLOW 1,513,756 1,661,642 2,292,600 2,731,297 1,885,827 3,003,652 TOTAL WATER 198,743 8,445 (922,600) (989,297) (228,420) (1,906,328) 552-WATER | TRANSFERS
TRANSFERS IN - - 880,000 710,000 710,000 1,300,152
TRANSFERS OUT 35,531 - - - - -
552-WATER | SUMMARY OF NET CHANGE
TOTAL WATER | SUMMARY OF NET CHANGE 163,212 8,445 (42,600) (279,297) 481,580 (606,176) 552-WATER | INFLOW | WATER

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

USER CHARGES
WATER SERVICE CHARGES 1,424,825 1,428,514 1,199,600 1,533,000 1,346,822 1,400,000 PAGE/MOOR TRACT 83,866 89,705 77,900 86,000 80,007 82,000

GRANTS - - - - - -
WTR EMRGNCY DROUGHT PR84 - 10,581 - - 1,630 -
GRANT FUNDS RECEIVED - - 70,000 110,000 - -
SALE OF SURPLUS WATER 172,200 63,300 - - - -

FEES/PENALTIES - - - - - -
WATER ACRE ASSESSMENT 276 - - - - -
PENALTY & MISC SRV FEES 250 150 1,800 1,000 500 500
WATER CONNECTION CHARGES 8,425 4,941 8,500 5,000 3,866 4,500 NEW UTILITY ACC. SET-UP 2,492 2,888 2,000 2,000 1,736 2,500

MISCELLANEOUS - - - - - -
OTHER WATER REVENUES 8,578 60,082 5,000 5,000 13,093 14,000 OTHER MISC REVENUES 11,202 42 5,000 - - -

REBATES/REFUNDS/REIMBURSEMENTS - - - - - -
REBATES/REFUND/REIMBURSMT 234 9,924 - - 209,753 200,000

SHE WELL CONTRIBUTION - - - - - -
EARNED BANK INTEREST 150 (39) 200 - - -
TOTAL INFLOW | WATER 1,712,499 1,670,087 1,370,000 1,742,000 1,657,407 1,703,500 September 12, 2023 Regular Meeting of the Lindsay City Council Page 76 of 135

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552-WATER | OUTFLOW | OPERATIONS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 7,424 14,089 - - 8,486 -
SALARIES - FULL TIME 287,575 281,418 531,400 462,012 348,830 596,394 SALARIES - PART TIME 6,165 4,890 - - 9,770 -
SALARIES - OVERTIME 10,232 4,684 - - 23,326 -
TEMPS 7,793 193 - - 14,000 11,250
BENEFITS 156 168 - - 184 -
FICA/MEDICARE CITY PAID 20,743 21,163 - - 26,752 -
PERS - EPMC 1,173 1,088 - - - -
PERS - EMPLOYER CONTRIBT 40,848 37,298 - - 31,423 -
WORKER'S COMPENSATION 23,332 24,459 - - 32,035 -

STATE UNEMPLOYMENT BENEFT - - - - - -
HEALTH/LIFE/DISAB INSURNC 64,313 57,838 - - 83,284 -
BOOT ALLOWANCE 75 136 - - 238 -
DEFERRED COMP BENEFIT 9,998 7,772 - - 7,237 -
PERS UNFUNDED LIABILITY 69,101 72,471 90,100 102,318 98,915 94,750 RAW CANAL WATER 227,178 225,816 160,000 200,000 108,675 200,000

UTILITY CHARGES - - - - - -

WELLS UTILITIES - - - - - -
UTILITIES 159,663 184,915 175,000 225,130 224,570 225,130

PROFESSIONAL/CONTRACT SRV - - - - - -
PROFESSIONAL SERVICES 111,208 116,610 85,000 95,000 87,627 95,000 SGMA - - 55,500 55,500 - 55,500
AUDIT SERVICES 8,707 510 11,800 5,000 - 12,220
PERSONNEL SERVICES 30 - - - - -

MATLS/SUP/REPAIRS/MAINT - - - - - -
WELLS MATERIALS 6,192 13,594 7,200 10,500 9,470 10,500
MTNCE MATERIALS & SERVICE 7,636 6,858 8,500 8,500 7,874 8,500 TREATMENT PLANT MATERIALS 70,160 51,699 52,600 60,000 48,300 60,000 REPAIR & MTNCE SERVICES 7,102 32,412 15,000 30,000 20,707 30,000 EQUIPMENT RENTALS - - - - 3,940 -

SUPPLIES/EQUIPMENT - - - - - -
OFFICE SUPPLIES 133 297 3,000 - 1,131 -
DEPART OPERATING SUPPLIES 70,580 66,669 85,000 75,000 92,939 75,000 SMALL TOOLS & EQUIPMENT 6 1,747 400 - 3,490 -
LIABILITY INSURANCE 36,752 21,353 79,200 98,062 91,327 98,065 WATER SUPPLY TESTING 38,573 33,043 45,000 45,000 24,350 45,000 OTHER SERVICES & CHARGES 37,561 41,447 32,400 34,000 96,523 64,000 EMERGENCY REPAIR LINE 290 - 25,000 25,000 30,455 -
PHONE & VOICE 17,611 14,463 15,700 15,700 11,488 15,700 SOFTWARE - - - 15,000 16,178 16,500
DUES, SUBSCRIPTIONS 10,627 11,718 9,500 10,000 23,854 10,000

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 4,225 4,845 3,000 5,000 10,051 5,000 VEHICLE REPAIR & MAINT 34,135 37,537 37,000 40,000 17,389 40,000 PERMITS / FEES / LICENSES 484 2,848 500 1,000 32,365 35,000 MEETINGS & TRAVEL 825 145 900 1,000 605 1,000
TOTAL OUTFLOW | OPERATIONS 1,398,606 1,396,192 1,528,700 1,618,723 1,647,787 1,804,509 September 12, 2023 Regular Meeting of the Lindsay City Council Page 77 of 135

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552-WATER | OUTFLOW | DEBT SERVICING

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PRINCIPAL PAYMENT ON LTD 54,021 57,590 61,400 174,094 83,746 176,098 DEBT INTEREST EXPENSE 57,608 53,064 48,500 48,480 48,479 46,485 TOTAL OUTFLOW | DEBT SERVICING 111,630 110,654 109,900 222,574 132,225 222,583 552-WATER | OUTFLOW | CAPITAL OUTLAY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL OUTLAY - EQUIPMNT 0 31,663 - 205,000 61,654 30,000 CAP OULTLAY/IMPROVEMENT 3,521 45,174 500,000 520,000 - 896,560 CAPITAL O/L - - 154,000 - - -
CIP PROFESSIONAL SRVS (0) 77,959 - 165,000 44,162 50,000 TOTAL OUTFLOW | CAPITAL OUTLAY 3,521 154,796 654,000 890,000 105,815 976,560 September 12, 2023 Regular Meeting of the Lindsay City Council Page 78 of 135

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553-SEWER - PERFORMANCE TREND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
553-SEWER FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 INFLOW 1,448,565 1,485,640 1,479,100 1,601,600 1,461,203 1,485,000 OUTFLOW 942,016 1,064,129 1,426,100 1,630,595 1,377,004 1,634,287 TOTAL SEWER 506,549 421,511 53,000 (28,995) 84,198 (149,287) 553-SEWER | TRANSFERS
TRANSFERS IN - - 100,000 42,500 42,500 -
TRANSFERS OUT 65,551 - - - - -
553-SEWER | SUMMARY OF NET CHANGE
TOTAL SEWER | SUMMARY OF NET CHANGE 440,998 421,511 153,000 13,505 126,698 (149,287) ACTUAL
FY 2020
ACTUAL
FY 2021

UNAUDITED
FY 2022

ADOPTED
FY 2023

PROJECTED
FY 2023

PROPOSED
FY 2024
INFLOW 1,448,565 1,485,640 1,579,100 1,644,100 1,503,703 1,485,000 OUTFLOW (1,007,567) (1,064,129) (1,426,100) (1,630,595) (1,377,004) (1,634,287) NET 440,998 421,511 153,000 13,505 126,698 (149,287)
1,448,565 1,485,640
1,579,100 1,644,100
1,503,703 1,485,000
(1,007,567) (1,064,129)
(1,426,100)
(1,630,595)
(1,377,004)
(1,634,287)
440,998 421,511
153,000
13,505
126,698
(149,287)
$(2,000,000)
$(1,500,000)
$(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 79 of 135

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SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 SEWER SERVICE CHARGES 1,436,457 1,451,932 1,431,800 1,446,600 1,478,330 1,480,000 BUILDING PERMITS 4,200 2,850 2,000 2,000 2,345 2,000
CONNECTION CHARGES 1,875 3,750 4,600 3,000 500 1,000
SEWER ACREAGE ASSESSMENT 207 - 200 - - -
REBATES/REFUND/REIMBURSMT - 25,029 40,000 150,000 (27,687) - EARNED BANK INTEREST 5,825 2,079 500 - 7,715 2,000
TOTAL INFLOW | SEWER 1,448,565 1,485,640 1,479,100 1,601,600 1,461,203 1,485,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 80 of 135

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553-SEWER | OUTFLOW | OPERATIONS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES - - - - - -
AD'L SALARY:PAGER/FICA/K9 4,908 6,685 - - 3,440 -
SALARIES - FULL TIME 131,753 161,699 403,400 361,906 199,476 546,214 SALARIES - PART TIME 198 544 - - - -
SALARIES - OVERTIME 3,979 3,074 - - 11,086 -
TEMPS - - - - 2,580 11,250
BENEFITS 73 29 - - 182 -
FICA/MEDICARE CITY PAID 9,467 12,180 - - 14,639 -
PERS - EPMC 570 562 - - - -
PERS - EMPLOYER CONTRIBT 14,882 19,516 - - 19,044 -
WORKER'S COMPENSATION 10,884 13,546 - - 17,028 -

STATE UNEMPLOYMENT BENEFT - - - - - -
HEALTH/LIFE/DISAB INSURNC 31,651 30,292 - - 38,721 -
BOOT ALLOWANCE 75 136 - - 479 -
DEFERRED COMP BENEFIT 2,919 3,883 - - 4,381 -
MONITORING 3,147 7,385 75,000 15,000 26,633 -
LOG POND MONITORING 0 15,353 25,000 20,000 16,106 20,000

MATLS/SUP/REPAIRS/MAINT - - - - - -
TREATMENT PLANT MATERIALS 89 58 100 100 853 -
TREATMENT PLANT REPAIRS 4,200 41,912 10,000 10,000 342 10,000 REPAIR & MTNCE SERVICES 29,886 17,442 75,000 15,000 25,215 30,000 MACH -EQUIP SRV MCD - 2,573 7,200 7,000 17,235 -
WASTE DISCHARGE PERMITS 79,137 77,530 80,000 80,000 - 80,000 LIABILITY INSURANCE 36,806 20,070 79,300 98,198 91,430 98,200

UTILITIES - - - - - -
UTILITIES-SCE 97,424 92,510 75,400 74,285 106,647 100,000 UTILITIES-GAS - 91 - 11,420 27,961 29,000

PROFESSIONAL/CONTRACT SRV - - - - - -
PROFESSIONAL SERVICES 34,839 39,232 46,000 46,000 68,693 50,000 AUDIT SERVICES 824 510 1,000 500 - 9,165

SUPPLIES/EQUIPMENT - - - - - -
SEWER OPERATIONAL SERVICES&SUPP 1,761 1,761 10,700 - 1,650 - OFFICE SUPPLIES 76 527 3,000 - 775 -
DEPART OPERATING SUPPLIES 15,145 29,357 21,800 35,500 29,960 35,500 SMALL TOOLS & EQUIPMENT 116 - 500 - 1,276 -
OTHER SERVICES & CHARGES 22,269 17,799 21,200 21,000 8,375 - PERS UNFUNDED LIABILITY 13,385 42,596 17,500 19,820 19,161 18,355 PHONE & VOICE 20,814 21,086 19,000 19,000 15,388 19,000 SOFTWARE - - - 15,000 15,894 16,000
EMERGENCY REPAIR LINE 8,465 13,750 15,400 20,000 1,911 70,000

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL 5,612 9,016 5,200 7,000 16,623 15,000 VEHICLE REPAIR & MAINT 8,331 5,683 8,000 6,000 4,604 6,000 NEW VEHICLE EQUIPMENT 0 - - - 59,000 -
DUES, SUBSCRIPTIONS 1,900 577 2,000 1,000 90,668 500
PERMITS / FEES / LICENSES - - - - - 95,000
MEETINGS & TRAVEL 858 - 900 1,000 401 1,000
TOTAL OUTFLOW | OPERATIONS 596,444 708,963 1,002,600 884,729 957,856 1,260,184 September 12, 2023 Regular Meeting of the Lindsay City Council Page 81 of 135

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553-SEWER | OUTFLOW | DEBT SERVICING

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PRINCIPAL PAYMENT ON LTD 174,126 179,898 165,300 186,269 192,421 198,808 DEBT INTEREST EXPENSE 171,446 171,537 158,200 157,097 156,672 150,295 TOTAL OUTFLOW | DEBT SERVICING 345,572 351,435 323,500 343,366 349,093 349,103 553-SEWER | OUTFLOW | CAPITAL OUTLAY

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL OUTLAY - EQUIPMNT - 2,918 100,000 90,000 55,452 25,000 CAP OULTLAY/IMPROVEMENT - 813 - 312,500 14,604 -
TOTAL OUTFLOW | CAPITAL OUTLAY - 3,730 100,000 402,500 70,055 25,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 82 of 135

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SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

REVENUE - - - - - -
CONTRA ACT LOAN PAYMENTS (1,395) - - - - -
STREET,SIDEWALK,CURB REPR 1,395 2,342 1,200 2,000 2,750 2,500 EARNED BANK INTEREST 91 32 - - - -
TOTAL INFLOW | CURB | GUTTER | SIDEWALK 91 2,374 1,200 2,000 2,750 2,500 841-CURB & GUTTER | OUTFLOW | CURB | GUTTER | SIDEWALK ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 MISC SIDEWALK PROJECT - - 1,200 - - -
TOTAL OUTFLOW | CURB | GUTTER | SIDEWALK - - 1,200 - - -

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
856-STORM DRAIN SYSTEM | SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL STORM DRAIN SYSTEM | SUMMARY OF NET CHANGE 3,970 738 3,000 - 1,300 - 856-STORM DRAIN SYSTEM | INFLOW | STORM DRAIN SYSTEM ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

REVENUE - - - - - -
BUILDING PERMITS 3,880 705 - - 1,300 -
OTHER MISC REVENUES - - 3,000 - - -

INTEREST - - - - - -
EARNED BANK INTEREST 91 33 - - - -
TOTAL INFLOW | STORM DRAIN SYSTEM 3,970 738 3,000 - 1,300 - 856-STORM DRAIN SYSTEM | OUTFLOW | STORM DRAIN SYSTEM ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

CAPITAL OUTLAY - - - - - -
TOTAL OUTFLOW | STORM DRAIN SYSTEM - - - - - -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 83 of 135

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554-REFUSE - PERFORMANCE TREND

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
554-REFUSE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 INFLOW 1,030,732 1,095,939 1,114,500 880,700 890,480 934,950 OUTFLOW 985,222 1,027,098 1,139,200 888,523 838,893 967,149 TOTAL REFUSE | OPERATIONS 45,511 68,841 (24,700) (7,823) 51,586 (32,199) 554-REFUSE | TRANSFERS

TRANSFERS IN - - - - - -

TRANSFERS OUT - - - - - -
554-REFUSE | SUMMARY OF NET CHANGE
TOTAL REFUSE | SUMMARY OF NET CHANGE 45,511 68,841 (24,700) (7,823) 51,586 (32,199) ACTUAL
FY 2020
ACTUAL
FY 2021

UNAUDITED
FY 2022

ADOPTED
FY 2023

PROJECTED
FY 2023

PROPOSED
FY 2024
OUTFLOW (985,222) (1,027,098) (1,139,200) (888,523) (838,893) (967,149) INFLOW 1,030,732 1,095,939 1,114,500 880,700 890,480 934,950 NET 45,511 68,841 (24,700) (7,823) 51,586 (32,199)
1,030,732
1,095,939 1,114,500
880,700 890,480 934,950
(985,222) (1,027,098)
(1,139,200)
(888,523) (838,893)
(967,149)
45,511 68,841
(24,700) (7,823)
51,586
(32,199)
$(1,500,000)
$(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 84 of 135

Page 333 ends

SUMMARY OF NET CHANGE

TRANSFERS IN - - - - - -

TRANSFERS OUT - - - - - -
554-REFUSE | SUMMARY OF NET CHANGE
TOTAL REFUSE | SUMMARY OF NET CHANGE 45,511 68,841 (24,700) (7,823) 51,586 (32,199) 554-REFUSE | INFLOW | REFUSE ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 REFUSE DISPOSAL CHARGES 1,019,320 1,090,354 1,106,300 850,000 879,286 923,250

MISCELLANEOUS - - - - - -
SPECIAL REFUSE PICKUP 150 - - - - -
OTHER REFUSE REVENUES 1,995 4,240 2,000 4,200 3,255 4,200 PENALTY & MISC SRV FEES 670 - 700 - - -
EARNED BANK INTEREST 2,224 568 500 500 2,372 1,000
RECYCLING REVENUE 5,000 - 5,000 5,000 - -
REBATES/REFUND/REIMBURSMT 1,373 778 - 21,000 5,567 6,500 TOTAL INFLOW | REFUSE 1,030,732 1,095,939 1,114,500 880,700 890,480 934,950 September 12, 2023 Regular Meeting of the Lindsay City Council Page 85 of 135

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554-REFUSE | OUTFLOW | REFUSE ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
AD'L SALARY:PAGER/FICA/K9 195 328 - - 823 -
SALARIES - FULL TIME 30,750 39,090 137,300 206,697 94,105 248,754 SALARIES - PART TIME 494 873 - - - -
SALARIES - OVERTIME 205 136 - - 1,544 -
TEMPS 341 - - - 2,580 11,250
BENEFITS 23 36 - - 364 -
FICA/MEDICARE CITY PAID 2,014 2,782 - - 6,624 -
PERS - EPMC 139 110 - - - -
PERS - EMPLOYER CONTRIBT 1,180 4,082 - - 9,259 -
WORKER'S COMPENSATION 2,531 3,313 - - 8,028 -
HEALTH/LIFE/DISAB INSURNC 7,339 7,407 - - 18,965 -
BOOT ALLOWANCE - 136 - - 238 -
DEFERRED COMP BENEFIT 959 1,447 - - 2,532 -
PERS UNFUNDED LIABILITY 18,884 8,318 24,600 27,962 27,032 25,895

PROFESSIONAL/CONTRACT SRV - - - - - -
AUDIT SERVICES - 510 - - - -
CONTRACT SERVICE-REFUSE 873,079 905,525 933,700 595,800 598,271 628,185 OTHER SERVICES & CHARGES 12,359 14,771 14,000 12,000 11,857 12,000

SUPPLIES/EQUIPMENT - - - - - -
DEPART OPERATING SUPPLIES 17,927 17,937 10,000 15,500 10,280 10,000 LIABILITY INSURANCE 4,520 10,620 9,700 12,064 26,092 12,065 PHONE & VOICE 12,003 8,226 8,700 2,000 710 1,500
SOFTWARE - - - 15,000 15,611 16,500

VEHICLE FUEL/MAINTENANCE - - - - - -
VEHICLE FUEL AND OIL - 1,316 700 1,000 1,604 1,000
VEHICLE REPAIR & MAINT 280 136 500 500 - -

NEW VEHICLE EQUIPMENT - - - - - -
TOTAL OUTFLOW | REFUSE 985,222 1,027,098 1,139,200 888,523 836,518 967,149 554-REFUSE | USES | CAPITAL OUTLAY ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CAPITAL OUTLAY - EQUIPMNT - - - - 2,375 -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 86 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | VITA-PAKT 254 (1,164) - - 8,225 - 556-VITA-PAKT | INFLOW | VITA-PAKT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 VITA PAKT USER CHARGES 86,517 61,693 67,200 83,879 124,986 113,690 TOTAL INFLOW | VITA-PAKT 86,517 61,693 67,200 83,879 124,986 113,690 556-VITA-PAKT | OUTFLOW | VITA-PAKT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 CCPI LEASE PAYMENT 59,400 36,000 36,000 36,000 9,000 36,000

WAGES/BENEFITS/INSURANCES - - - - - -
AD'L SALARY:PAGER/FICA/K9 80 531 - - 311 -
SALARIES - FULL TIME 7,750 9,863 21,600 34,779 16,355 34,190 SALARIES - OVERTIME 6 14 - - 1,356 -
BENEFITS 12 - - - - -
FICA/MEDICARE CITY PAID 518 720 - - 1,220 -
PERS - EMPLOYER CONTRIBT 753 1,096 - - 1,669 -
WORKER'S COMPENSATION 631 818 - - 1,481 -
HEALTH/LIFE/DISAB INSURNC 1,256 1,538 - - 3,040 -
DEFERRED COMP BENEFIT 201 234 - - 127 -
DEPART OPERATING SUPPLIES 2,549 2,850 3,500 3,000 3,570 3,000 REPAIR & MTNCE SERVICES 10,361 6,787 4,100 7,000 21,103 7,000 PROFESSIONAL SERVICES - - - - 50,390 30,000
UTILITIES-SCE 2,747 2,406 2,000 3,100 7,139 3,500

WASTE DISCHARGE PERMIT - - - - - -
TOTAL OUTFLOW | VITA-PAKT 86,262 62,857 67,200 83,879 116,761 113,690 September 12, 2023 Regular Meeting of the Lindsay City Council Page 87 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | SIERRA VIEW ASS (1,215) 2,348 - - (4,554) - 883-SIERRA VIEW ASSESSMENT | INFLOW | SIERRA VIEW ASSESSMENT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 SIERRA VW LNDSCPE ASSMNT 17,619 17,606 18,700 21,965 21,195 22,165 TOTAL INFLOW | SIERRA VIEW ASSESSMENT 17,619 17,606 18,700 21,965 21,195 22,165 883-SIERRA VIEW ASSESSMENT | OUTFLOW | SIERRA VIEW

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES 14,302 12,794 13,600 20,165 13,396 19,550

UTILITIES - - - - - -
UTILITIES-SCE 1,618 1,578 3,400 1,800 1,610 1,780
LLAD WATER USAGE 1,438 - - - 3,517 835
DEPART OPERATING SUPPLIES 1,274 - 500 - 26 -

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME 185 572 - - 5,040 -
FICA/MEDICARE CITY PAID 10 32 - - 280 -
PERS - EPMC - 5 - - - -
PERS - EMPLOYER CONTRIBT (339) 107 - - 665 -
WORKER'S COMPENSATION 16 49 - - 441 -
HEALTH/LIFE/DISAB INSURNC 31 96 - - 739 -
DEFERRED COMP BENEFIT 5 26 - - 35 -
ADMINISTRATIVE COSTS 294 - 1,200 - - -
TOTAL OUTFLOW | SIERRA VIEW 18,834 15,259 18,700 21,965 25,749 22,165 September 12, 2023 Regular Meeting of the Lindsay City Council Page 88 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | HERITAGE ASSES 881 2,104 - - (5,729) - 884-HERITAGE ASSESSMENT DIST | INFLOW | HERITAGE ASSESSMENT DIST

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 HRTGE PK LNDSCP ASSMT DIS 6,925 6,703 7,200 7,700 7,200 7,285 TOTAL INFLOW | HERITAGE PARK 6,925 6,703 7,200 7,700 7,200 7,285 884-HERITAGE ASSESSMENT DIST | OUTFLOW | HERITAGE PARK

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES 3,724 3,821 3,300 7,500 9,178 5,385

UTILITIES - - - - - -
UTILITIES-SCE 124 108 2,400 200 123 1,155
LLAD WATER USAGE 1,272 - - - 2,347 745
DEPART OPERATING SUPPLIES 631 - - - - -

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME - 425 - - 891 -
FICA/MEDICARE CITY PAID - 24 - - 49 -
PERS - EPMC - 2 - - - -
PERS - EMPLOYER CONTRIBT - 100 - - 98 -
WORKER'S COMPENSATION - 36 - - 78 -
HEALTH/LIFE/DISAB INSURNC - 66 - - 137 -
DEFERRED COMP BENEFIT - 18 - - 27 -
ADMINISTRATIVE COSTS 294 - 1,500 - - -
TOTAL OUTFLOW | HERITAGE PARK 6,045 4,599 7,200 7,700 12,929 7,285 September 12, 2023 Regular Meeting of the Lindsay City Council Page 89 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | SAMOA 740 1,602 - - 341 - 886-SAMOA | INFLOW | SAMOA

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 SAMOA ASSESSMENT DISTRICT 4,032 4,032 4,400 11,597 4,393 2,355 TOTAL INFLOW | SAMOA 4,032 4,032 4,400 11,597 4,393 2,355 886-SAMOA | OUTFLOW | SAMOA

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES 1,654 1,463 1,600 9,097 1,547 1,905 DEPART OPERATING SUPPLIES 708 520 1,300 2,000 516 -

UTILITIES - - - - - -
UTILITIES-SCE 259 261 800 500 45 35
LLAD WATER USAGE 386 - - - 1,200 415

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME 18 111 - - 515 -
FICA/MEDICARE CITY PAID 1 6 - - 28 -
PERS - EPMC - 1 - - - -
PERS - EMPLOYER CONTRIBT (34) 37 - - 61 -
WORKER'S COMPENSATION 2 9 - - 45 -
HEALTH/LIFE/DISAB INSURNC 3 16 - - 84 -
DEFERRED COMP BENEFIT 1 6 - - 12 -
ADMINISTRATIVE COSTS 294 - 700 - - -
TOTAL OUTFLOW | SAMOA 3,291 2,430 4,400 11,597 4,052 2,355 September 12, 2023 Regular Meeting of the Lindsay City Council Page 90 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | SWEETBRIER TOW 517 2,789 - - 1,271 - 887-SWEETBRIER TOWNHOUSES | INFLOW | SWEETBRIER TOWNHOUSES

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 SWEETBRIER ASSESS DIST 9,473 9,476 9,700 11,597 11,385 10,365 TOTAL INFLOW | SWEETBRIER TOWNHOUSES 9,473 9,476 9,700 11,597 11,385 10,365 887-SWEETBRIER TOWNHOUSES | OUTFLOW | SWEETBRIER UNITS

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES 5,225 5,225 5,700 7,997 5,726 9,295

UTILITIES - - - - - -
UTILITIES-SCE 743 707 1,600 600 299 290
LLAD WATER USAGE 770 - - - 2,298 780
DEPART OPERATING SUPPLIES 1,933 631 1,700 3,000 1,031 -

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME 18 76 - - 530 -
FICA/MEDICARE CITY PAID 1 4 - - 29 -
PERS - EPMC - 1 - - - -
PERS - EMPLOYER CONTRIBT (34) 20 - - 61 -
WORKER'S COMPENSATION 2 7 - - 46 -
HEALTH/LIFE/DISAB INSURNC 3 12 - - 81 -
DEFERRED COMP BENEFIT 1 4 - - 13 -
ADMINISTRATIVE COSTS 294 - 700 - - -
TOTAL OUTFLOW | SWEETBRIER UNITS 8,957 6,687 9,700 11,597 10,114 10,365 September 12, 2023 Regular Meeting of the Lindsay City Council Page 91 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | PARKSIDE 647 508 - (0) (1,768) - 888-PARKSIDE | INFLOW | PARKSIDE

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PARKSIDE ASSESS DIST 5,098 5,522 5,700 6,271 5,670 6,800 TOTAL INFLOW | PARKSIDE 5,098 5,522 5,700 6,271 5,670 6,800 888-PARKSIDE | OUTFLOW | PARKSIDE ESTATES

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PROFESSIONAL SERVICES 2,167 4,378 2,400 6,094 2,580 5,120 DEPART OPERATING SUPPLIES 342 - - - - -

UTILITIES - - - - - -
UTILITIES-SCE 144 220 2,200 177 123 605
LLAD WATER USAGE 1,567 - - - 3,497 1,075

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME 129 267 - - 873 -
FICA/MEDICARE CITY PAID 7 15 - - 48 -
PERS - EPMC - 2 - - - -
PERS - EMPLOYER CONTRIBT (237) 54 - - 106 -
WORKER'S COMPENSATION 11 23 - - 76 -
HEALTH/LIFE/DISAB INSURNC 22 43 - - 117 -
DEFERRED COMP BENEFIT 4 11 - - 18 -

OTHER SERVICES & CHARGES - - - - - -
ADMINISTRATIVE COSTS 294 - 1,100 - - -
TOTAL OUTFLOW | PARKSIDE ESTATES 4,451 5,013 5,700 6,271 7,438 6,800 September 12, 2023 Regular Meeting of the Lindsay City Council Page 92 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | SIERRA VISTA AS 7,352 7,676 7,400 (0) (35,800) - 889-SIERRA VISTA ASSESSMENT | INFLOW | SIERRA VISTA ASSESSMENT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 SIERRA VISTA ASSESSMENT 9,335 9,335 9,600 9,554 9,335 6,105 TOTAL INFLOW | SIERRA VISTA ASSESSMENT 9,335 9,335 9,600 9,554 9,335 6,105 889-SIERRA VISTA ASSESSMENT | OUTFLOW | SIERRA VISTA ASSESSMENT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

WAGES/BENEFITS/INSURANCES
SALARIES - FULL TIME 74 - - - 6,498 -
FICA/MEDICARE CITY PAID 4 - - - 363 -
PERS - EMPLOYER CONTRIBT (135) - - - 733 -
WORKER'S COMPENSATION 6 - - - 539 -
HEALTH/LIFE/DISAB INSURNC 12 - - - 731 -
DEFERRED COMP BENEFIT 2 - - - 92 -
PROFESSIONAL SERVICES 917 1,011 1,000 8,159 10,982 5,385 UTILITIES-SCE 681 648 1,000 1,395 837 720
DEPART OPERATING SUPPLIES 129 - - - 24,360 -
ADMINISTRATIVE COSTS 294 - 200 - - -
TOTAL OUTFLOW | SIERRA VISTA ASSESSMENT 1,983 1,659 2,200 9,554 45,135 6,105 September 12, 2023 Regular Meeting of the Lindsay City Council Page 93 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | MAPLE VALLEY A (4,107) (379) - - (1,050) - 890-MAPLE VALLEY ASSESSMENT | INFLOW | MAPLE VALLEY ASSESSMENT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 MAPLE VALLEY ASSESSMENT 1,398 1,438 2,700 3,617 3,211 4,201 TOTAL INFLOW | MAPLE VALLEY ASSESSMENT 1,398 1,438 2,700 3,617 3,211 4,201 890-MAPLE VALLEY ASSESSMENT | OUTFLOW | MAPLE VALLEY ASSESSMENT

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

UTILITIES
UTILITIES-SCE 917 979 1,700 1,100 824 721
LLAD WATER USAGE 533 - - - 1,637 665
PROFESSIONAL SERVICES 3,726 838 500 2,517 1,106 2,815
DEPART OPERATING SUPPLIES 90 - - - - -

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME 129 - - - 541 -
FICA/MEDICARE CITY PAID 6 - - - 29 -
PERS - EMPLOYER CONTRIBT (203) - - - 62 -
WORKER'S COMPENSATION 10 - - - 47 -
DEFERRED COMP BENEFIT 3 - - - 14 -
ADMINISTRATIVE COSTS 294 - 500 - - -
TOTAL OUTFLOW | MAPLE VALLEY ASSESSMENT 5,505 1,817 2,700 3,617 4,261 4,201 September 12, 2023 Regular Meeting of the Lindsay City Council Page 94 of 135

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ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
NET SUMMARY OF NET CHANGE FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 TOTAL SUMMARY OF NET CHANGE | PELOUS RANCH (3,806) 584 (9,300) - (4,632) - 891-PELOUS RANCH | INFLOW | PELOUS RANCH

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 PELOUS RANCH LLAD 10,195 10,145 10,500 15,750 15,445 20,230 TOTAL INFLOW | PELOUS RANCH 10,195 10,145 10,500 15,750 15,445 20,230 891-PELOUS RANCH | OUTFLOW | PELOUS RANCH

ACTUAL ACTUAL UNAUDITED ADOPTED PROJECTED PROPOSED
CLASSIFICATION FY 2020 FY 2021 FY 2022 FY 2023 FY 2023 FY 2024

UTILITIES - - - - - -
UTILITIES-SCE 3,212 2,998 6,700 6,000 5,641 5,085
LLAD WATER USAGE 3,865 - - - - 3,835
PROFESSIONAL SERVICES 6,024 6,023 6,100 9,750 12,008 11,310 DEPART OPERATING SUPPLIES 807 - 6,000 - - -

WAGES/BENEFITS/INSURANCES - - - - - -
SALARIES - FULL TIME 407 353 - - 1,667 -
FICA/MEDICARE CITY PAID 22 20 - - 90 -
PERS - EPMC - 2 - - - -
PERS - EMPLOYER CONTRIBT (745) 65 - - 186 -
WORKER'S COMPENSATION 35 30 - - 146 -
HEALTH/LIFE/DISAB INSURNC 68 56 - - 288 -
DEFERRED COMP BENEFIT 12 14 - - 51 -
ADMINISTRATIVE COSTS 294 - 1,000 - - -
TOTAL OUTFLOW | PELOUS RANCH 14,001 9,561 19,800 15,750 20,077 20,230 September 12, 2023 Regular Meeting of the Lindsay City Council Page 95 of 135

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CalPERS Unfunded Accrued Liability
Fiscal Year
Miscellaneous
Classic
Miscellaneous
PEPRA
Safety
Classic Safety PEPRA
Total CalPERS UL
Payment by Year
2018-2019 $ 492,817 $ 2,857 $ 288,775 $ 494 $ 784,943
2019-2020 $ 310,879 $ 4,144 $ 235,226 $ 1,706 $ 551,955 2020-2021 $ 339,942 $ 4,352 $ 265,123 $ 1,823 $ 611,240 2021-2022 $ 394,388 $ 4,868 $ 317,328 $ 2,091 $ 718,675 2022-2023 $ 463,245 $ 5,742 $ 379,813 $ 2,532 $ 851,332 2023-2024 $ 434,289 $ - $ 360,632 $ - $ 794,921
2024-2025 $ 532,000 $ 2,300 $ 443,000 $ 1,300 $ 978,600 2025-2026 $ 554,000 $ 2,500 $ 463,000 $ 1,400 $ 1,020,900 2026-2027 $ 576,000 $ 2,700 $ 482,000 $ 1,500 $ 1,062,200 2027-2028 $ 590,000 $ 2,800 $ 494,000 $ 1,500 $ 1,088,300 The California Public Employees Retirement System (CalPERS) manages the City of Lindsay's defined benefit retirement plan for its employees. CalPERS uses contributions from the employer and the employee as well as income from investments to pay for retirement benefits. The unfunded accrued liability is the gap between the amout of future benefits CalPERS is expected to pay out and the amout of assets in the fund.

Mandatory annual payment amounts to reduce the City's accrued unfunded liability for retirement benefits for its employees are projected to increase over the next five years based CalPERS assumptions.

Anticipated increases are summarized on the table below.

The City of Lindsay has made all contributions required by CalPERS to date. The chart on the following page is a visual representation of payment increases by employee category.

September 12, 2023 Regular Meeting of the Lindsay City Council Page 96 of 135

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CalPERS Unfunded Liability Payments by Fiscal Year
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 Safety PEPRA $494 $1,706 $1,823 $2,091 $2,532 $- $1,300 $1,400 $1,500 $1,500 Miscellaneous PEPRA $2,857 $4,144 $4,352 $4,868 $5,742 $- $2,300 $2,500 $2,700 $2,800 Miscellaneous Classic $492,817 $310,879 $339,942 $394,388 $463,245 $434,289 $532,000 $554,000 $576,000 $590,000 Safety Classic $288,775 $235,226 $265,123 $317,328 $379,813 $360,632 $443,000 $463,000 $482,000 $494,000 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 97 of 135

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LONG-TERM DEBT SUMMARY

FUND OBLIGATION

OBLIGATION

START DATE

BEGINNING

BALANCE
FY 2023-2024 PRINCIPAL

PAYMENTS
FY 2023-2024

INTEREST PAYMENTS
FY 2023-2024

TOTAL PAYMENTS

BALANCE REMAINING
AT JUNE 30, 2024

OBLIGATION

END DATE
101-GENERAL FUND 2012 REVENUE BOND (McDERMONT) 2013 1,835,000 155,000 37,463 192,463 525,000 2027 101-GENERAL FUND 61' SKY BOOM FIRE ENGINE (PIERCE) 2019 725,821.00 73,594 17,549 91,143 327,975 2028 101-GENERAL FUND 2019 AMENDED MEASURE R SETTLEMENT AGREEMENT - TCAG 2019 760,121.12 52,422 - 52,422 484,905 2033 101-GENERAL FUND LIBRARY LANDSCAPING 2010 750,000.00 23,301 13,542 36,843 304,993 2035 101-GENERAL FUND HCD 2020 AGREEMENT 2020 3,790,786.00 89,360 - 89,360 3,423,346 2050 101-GENERAL FUND INTRAFUND LOAN ADVANCES 2022 6,332,305.00 70,000 - 70,000 6,192,305 2112 200-STREET IMPROVEMENT FUND CALTRANS SETTLEMENT AGREEMENT 2020 349,032.00 49,862 4,068 53,930 99,723 2026 263-TRASNPORTATION FUND TULARE ROAD 2008 1,600,000.00 93,663 28,204 121,867 533,097 2029 400-WELLNESS CENTER FUND WELLNESS CENTER 2007 3,000,000.00 55,554 76,572 132,126 1,773,910 2044 552-WATER FUND FRIANT-KERN CANAL MIDDLE REACH PROJECT 2022 194,569.00 112,709 - 112,709 - 2023 552-WATER FUND WATER PLANT EXPANSION 2000 2,440,000.00 63,389 46,485 109,874 1,366,908 2041 553-SEWER FUND SEWER PLANT EXPANSION 1999 7,000,000.00 187,870 135,600 323,470 3,984,436 2039 553-SEWER FUND SEWER INFRASTRUCTURE 2004 480,000.00 10,938 14,685 25,623 324,730 2043 TOTAL PAID FOR DEBT SERVICING: 1,037,663 374,167 1,411,829 19,341,328 2012 REVENUE
BOND
(McDERMONT)
61' SKY BOOM FIRE

ENGINE (PIERCE)
2019 AMENDED

MEASURE R

SETTLEMENT

AGREEMENT -
TCAG

LIBRARY

LANDSCAPING
HCD 2020

AGREEMENT

INTRAFUND LOAN

ADVANCES

CALTRANS

SETTLEMENT

AGREEMENT

TULARE ROAD WELLNESS CENTER

FRIANT-KERN

CANAL MIDDLE

REACH PROJECT

WATER PLANT

EXPANSION

SEWER PLANT

EXPANSION
SEWER

INFRASTRUCTURE
FY 2023-2024 INTEREST PAYMENTS 37,463 17,549 - 13,542 - - 4,068 28,204 76,572 - 46,485 135,600 14,685 FY 2023-2024 PRINCIPAL PAYMENTS 155,000 73,594 52,422 23,301 89,360 70,000 49,862 93,663 55,554 112,709 63,389 187,870 10,938 -
50,000
100,000
150,000
200,000
250,000
300,000
350,000
FY 2023-2024 TOTAL DEBT SERVICING PAYMENTS
September 12, 2023 Regular Meeting of the Lindsay City Council Page 98 of 135

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2012 REVENUE BOND (McDERMONT)
Original Value $ 1,835,000 Lender: USBANK Lease Bond | 2012 REFUNDING BONDS Start Date 11/1/2012 Principal Acct # 101-4900-047-002
Interest Rate 4.2500% Interest Acct # 101-4900-047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 12/15/2016 $ 44,600 $ 105,000 $ 149,600 $ 1,445,000
6/15/2017 $ 42,238 $ 42,238
12/15/2017 $ 42,238 $ 110,000 $ 152,238 $ 1,335,000
6/15/2018 $ 39,625 $ 39,625
12/15/2018 $ 39,625 $ 115,000 $ 154,625 $ 1,220,000
6/15/2019 $ 36,606 $ 36,606
12/15/2019 $ 36,606 $ 125,000 $ 161,606 $ 1,095,000
6/15/2020 $ 33,169 $ 33,169
12/15/2020 $ 33,169 $ 130,000 $ 163,169 $ 965,000
6/15/2021 $ 29,431 $ 29,431
12/15/2021 $ 29,431 $ 140,000 $ 169,431 $ 825,000
6/15/2022 $ 25,406 $ 25,406
12/15/2022 $ 25,406 $ 145,000 $ 170,406 $ 680,000
6/15/2023 $ 21,056 $ 21,056
12/15/2023 $ 21,056 $ 155,000 $ 176,056 $ 525,000
6/15/2024 $ 16,406 $ 16,406
12/15/2024 $ 16,406 $ 165,000 $ 181,406 $ 360,000
6/15/2025 $ 11,250 $ 11,250
12/15/2025 $ 11,250 $ 175,000 $ 186,250 $ 185,000
6/15/2026 $ 5,781 $ 5,781
12/15/2026 $ 5,781 $ 185,000 $ 190,781 $ -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 99 of 135

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61' SKY BOOM FIRE ENGINE (PIERCE)
Original Value $ 725,821 Lender: PNC
Start Date 1/25/2019 Principal Acct # 101-4110-047-000
Interest Rate 4.3700% Interest Acct # 101-4110-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 1/25/2019 $ 31,718 $ 59,425 $ 91,143 $ 666,396 #
1/25/2020 $ 29,121 $ 62,021 $ 91,143 $ 604,375 #
1/25/2021 $ 26,411 $ 64,732 $ 91,143 $ 539,643 #
1/25/2022 $ 23,582 $ 67,560 $ 91,143 $ 472,082
1/25/2023 $ 20,630 $ 70,513 $ 91,143 $ 401,570
1/25/2024 $ 17,549 $ 73,594 $ 91,143 $ 327,975
1/25/2025 $ 14,332 $ 76,810 $ 91,143 $ 251,165 #
1/25/2026 $ 10,976 $ 80,167 $ 91,143 $ 170,998 #
1/25/2027 $ 7,473 $ 83,670 $ 91,143 $ 87,328 #
1/25/2028 $ 3,816 $ 87,327 $ 91,143 $ 1 #
September 12, 2023 Regular Meeting of the Lindsay City Council Page 100 of 135

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2019 AMENDED MEASURE R SETTLEMENT AGREEMENT - TCAG
Original Value $ 760,121 Lender: TCAG
Start Date 4/1/2019 Principal Acct # 101-4130-090-500
Interest Rate 0.0000% Interest Acct # 101-4130-047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 4/1/2019 $ - $ 13,106 $ 13,106 $ 747,016
7/1/2019 $ - $ 13,106 $ 13,106 $ 733,910
10/1/2019 $ - $ 13,106 $ 13,106 $ 720,805
1/1/2020 $ - $ 13,106 $ 13,106 $ 707,699
4/1/2020 $ - $ 13,106 $ 13,106 $ 694,593
7/1/2020 $ - $ 13,106 $ 13,106 $ 681,488
10/1/2020 $ - $ 13,106 $ 13,106 $ 668,382
1/1/2021 $ - $ 13,106 $ 13,106 $ 655,277
4/1/2021 $ - $ 13,106 $ 13,106 $ 642,171
7/1/2021 $ - $ 13,106 $ 13,106 $ 629,066
10/1/2021 $ - $ 13,106 $ 13,106 $ 615,960
1/1/2022 $ - $ 13,106 $ 13,106 $ 602,855
4/1/2022 $ - $ 13,106 $ 13,106 $ 589,749
7/1/2022 $ - $ 13,106 $ 13,106 $ 576,644
10/1/2022 $ - $ 13,106 $ 13,106 $ 563,538
1/1/2023 $ - $ 13,106 $ 13,106 $ 550,432
4/1/2023 $ - $ 13,106 $ 13,106 $ 537,327
7/1/2023 $ - $ 13,106 $ 13,106 $ 524,221
10/1/2023 $ - $ 13,106 $ 13,106 $ 511,116
1/1/2024 $ - $ 13,106 $ 13,106 $ 498,010
4/1/2024 $ - $ 13,106 $ 13,106 $ 484,905
7/1/2024 $ - $ 13,106 $ 13,106 $ 471,799
10/1/2024 $ - $ 13,106 $ 13,106 $ 458,694
1/1/2025 $ - $ 13,106 $ 13,106 $ 445,588
4/1/2025 $ - $ 13,106 $ 13,106 $ 432,483
7/1/2025 $ - $ 13,106 $ 13,106 $ 419,377
10/1/2025 $ - $ 13,106 $ 13,106 $ 406,272
1/1/2026 $ - $ 13,106 $ 13,106 $ 393,166
4/1/2026 $ - $ 13,106 $ 13,106 $ 380,060
7/1/2026 $ - $ 13,106 $ 13,106 $ 366,955
10/1/2026 $ - $ 13,106 $ 13,106 $ 353,849
1/1/2027 $ - $ 13,106 $ 13,106 $ 340,744
4/1/2027 $ - $ 13,106 $ 13,106 $ 327,638
7/1/2027 $ - $ 13,106 $ 13,106 $ 314,533
10/1/2027 $ - $ 13,106 $ 13,106 $ 301,427
1/1/2028 $ - $ 13,106 $ 13,106 $ 288,322
4/1/2028 $ - $ 13,106 $ 13,106 $ 275,216
September 12, 2023 Regular Meeting of the Lindsay City Council Page 101 of 135

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2019 AMENDED MEASURE R SETTLEMENT AGREEMENT - TCAG
7/1/2028 $ - $ 13,106 $ 13,106 $ 262,111
10/1/2028 $ - $ 13,106 $ 13,106 $ 249,005
1/1/2029 $ - $ 13,106 $ 13,106 $ 235,900
4/1/2029 $ - $ 13,106 $ 13,106 $ 222,794
7/1/2029 $ - $ 13,106 $ 13,106 $ 209,688
10/1/2029 $ - $ 13,106 $ 13,106 $ 196,583
1/1/2030 $ - $ 13,106 $ 13,106 $ 183,477
4/1/2030 $ - $ 13,106 $ 13,106 $ 170,372
7/1/2030 $ - $ 13,106 $ 13,106 $ 157,266
10/1/2030 $ - $ 13,106 $ 13,106 $ 144,161
1/1/2031 $ - $ 13,106 $ 13,106 $ 131,055
4/1/2031 $ - $ 13,106 $ 13,106 $ 117,950
7/1/2031 $ - $ 13,106 $ 13,106 $ 104,844
10/1/2031 $ - $ 13,106 $ 13,106 $ 91,739
1/1/2032 $ - $ 13,106 $ 13,106 $ 78,633
4/1/2032 $ - $ 13,106 $ 13,106 $ 65,527
7/1/2032 $ - $ 13,106 $ 13,106 $ 52,422
10/1/2032 $ - $ 13,106 $ 13,106 $ 39,316
1/1/2033 $ - $ 13,106 $ 13,106 $ 26,211
4/1/2033 $ - $ 13,106 $ 13,106 $ 13,105
7/1/2033 $ - $ 13,106 $ 13,106 $ (0)
September 12, 2023 Regular Meeting of the Lindsay City Council Page 102 of 135

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LIBRARY LANDSCAPING
Original Value $ 750,000 Lender: USDA #97-12 | 2010 USDA RD COP Start Date 5/12/2010 Principal Acct # 450-4500-047-002
Interest Rate 4.1250% Interest Acct # 450-4500-047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 11/12/2016 $ 9,656 $ 9,656
5/12/2017 $ 9,656 $ 17,707 $ 27,363 $ 450,441
11/12/2017 $ 9,290 $ 9,291
5/12/2018 $ 9,290 $ 18,415 $ 27,706 $ 432,026
11/12/2018 $ 8,911 $ 8,911
5/12/2019 $ 8,911 $ 19,152 $ 28,063 $ 412,874
11/12/2019 $ 8,516 $ 8,516
5/12/2020 $ 8,516 $ 19,918 $ 28,434 $ 392,956
11/12/2020 $ 8,105 $ 8,105
5/12/2021 $ 8,105 $ 20,714 $ 28,819 $ 372,242
11/12/2021 $ 7,677 $ 7,678
5/12/2022 $ 7,677 $ 21,543 $ 29,221 $ 350,699
11/12/2022 $ 7,233 $ 7,233
5/12/2023 $ 7,233 $ 22,405 $ 29,638 $ 328,294
11/12/2023 $ 6,771 $ 6,771
5/12/2024 $ 6,771 $ 23,301 $ 30,072 $ 304,993
11/12/2024 $ 6,290 $ 6,291
5/12/2025 $ 6,290 $ 24,233 $ 30,524 $ 280,760
11/12/2025 $ 5,791 $ 5,791
5/12/2026 $ 5,791 $ 25,202 $ 30,993 $ 255,558
11/12/2026 $ 5,271 $ 5,271
5/12/2027 $ 5,271 $ 26,210 $ 31,481 $ 229,348
11/12/2027 $ 4,730 $ 4,731
5/12/2028 $ 4,730 $ 27,259 $ 31,990 $ 202,089
11/12/2028 $ 4,168 $ 4,168
5/12/2029 $ 4,168 $ 28,349 $ 32,517 $ 173,740
11/12/2029 $ 3,583 $ 3,584
5/12/2030 $ 3,583 $ 29,483 $ 33,067 $ 144,257
11/12/2030 $ 2,975 $ 2,976
5/12/2031 $ 2,975 $ 30,662 $ 33,638 $ 113,595
11/12/2031 $ 2,343 $ 2,343
5/12/2032 $ 2,343 $ 31,889 $ 34,232 $ 81,706
11/12/2032 $ 1,685 $ 1,685
5/12/2033 $ 1,685 $ 33,165 $ 34,850 $ 48,541
11/12/2033 $ 1,001 $ 1,001
5/12/2034 $ 1,001 $ 34,491 $ 35,492 $ 14,050
11/12/2034 $ 290 $ 290
5/12/2035 $ 290 $ 14,050 $ 14,340 $ -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 103 of 135

Page 352 ends

HCD 2020 AGREEMENT
Original Value $ 3,790,786 Lender: HCD
Start Date 9/30/2020 Principal Acct # 101-4600-090-500
Interest Rate 0.0000% Interest Acct # 101-4600-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 9/30/2020 $ - $ 10,000 $ 10,000 $ 3,780,786
4/30/2021 $ - $ 89,360 $ 89,360 $ 3,691,426
4/30/2022 $ - $ 89,360 $ 89,360 $ 3,602,066
4/30/2023 $ - $ 89,360 $ 89,360 $ 3,512,706
4/30/2024 $ - $ 89,360 $ 89,360 $ 3,423,346
4/30/2025 $ - $ 89,360 $ 89,360 $ 3,333,986 #
4/30/2026 $ - $ 89,360 $ 89,360 $ 3,244,626 #
4/30/2027 $ - $ 89,360 $ 89,360 $ 3,155,266 #
4/30/2028 $ - $ 89,360 $ 89,360 $ 3,065,906 #
4/30/2029 $ - $ 89,360 $ 89,360 $ 2,976,546 #
4/30/2030 $ - $ 89,360 $ 89,360 $ 2,887,186
4/30/2031 $ - $ 89,360 $ 89,360 $ 2,797,826
4/30/2032 $ - $ 89,360 $ 89,360 $ 2,708,466
4/30/2033 $ - $ 89,360 $ 89,360 $ 2,619,106
4/30/2034 $ - $ 89,360 $ 89,360 $ 2,529,746
4/30/2035 $ - $ 89,360 $ 89,360 $ 2,440,386
4/30/2036 $ - $ 89,360 $ 89,360 $ 2,351,026
4/30/2037 $ - $ 89,360 $ 89,360 $ 2,261,666
4/30/2038 $ - $ 89,360 $ 89,360 $ 2,172,306
4/30/2039 $ - $ 89,360 $ 89,360 $ 2,082,946
4/30/2040 $ - $ 89,360 $ 89,360 $ 1,993,586
4/30/2041 $ - $ 89,360 $ 89,360 $ 1,904,226
4/30/2042 $ - $ 89,360 $ 89,360 $ 1,814,866
4/30/2043 $ - $ 89,360 $ 89,360 $ 1,725,506
4/30/2044 $ - $ 89,360 $ 89,360 $ 1,636,146
4/30/2045 $ - $ 89,360 $ 89,360 $ 1,546,786
4/30/2046 $ - $ 89,360 $ 89,360 $ 1,457,426
4/30/2047 $ - $ 89,360 $ 89,360 $ 1,368,066
4/30/2048 $ - $ 89,360 $ 89,360 $ 1,278,706
4/30/2049 $ - $ 89,360 $ 89,360 $ 1,189,346
4/30/2050 $ - $ 89,346 $ 89,346 $ 1,100,000
September 12, 2023 Regular Meeting of the Lindsay City Council Page 104 of 135

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INTRAFUND LOAN ADVANCES
Original Value $ 6,332,305 Lender: ENTERPRISE AND RESTRICTED FUNDS Start Date 7/1/2022 Principal Acct # 101-4090-047-002
Interest Rate 0.0000% Interest Acct # 101-4090-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 7/1/2022 $ - $ 70,000 $ 70,000 $ 6,262,305 Repayment No. 1: Water 7/1/2023 $ - $ 70,000 $ 70,000 $ 6,192,305
7/1/2024 $ - $ 70,000 $ 70,000 $ 6,122,305
7/1/2025 $ - $ 70,000 $ 70,000 $ 6,052,305
7/1/2026 $ - $ 70,000 $ 70,000 $ 5,982,305
7/1/2027 $ - $ 70,000 $ 70,000 $ 5,912,305 #
7/1/2028 $ - $ 70,000 $ 70,000 $ 5,842,305 #
7/1/2029 $ - $ 70,000 $ 70,000 $ 5,772,305 #
7/1/2030 $ - $ 70,000 $ 70,000 $ 5,702,305 #
7/1/2031 $ - $ 70,000 $ 70,000 $ 5,632,305 #
7/1/2032 $ - $ 70,000 $ 70,000 $ 5,562,305
7/1/2033 $ - $ 70,000 $ 70,000 $ 5,492,305
7/1/2034 $ - $ 70,000 $ 70,000 $ 5,422,305
7/1/2035 $ - $ 70,000 $ 70,000 $ 5,352,305
7/1/2036 $ - $ 70,000 $ 70,000 $ 5,282,305
7/1/2037 $ - $ 70,000 $ 70,000 $ 5,212,305
7/1/2038 $ - $ 70,000 $ 70,000 $ 5,142,305
7/1/2039 $ - $ 70,000 $ 70,000 $ 5,072,305
7/1/2040 $ - $ 70,000 $ 70,000 $ 5,002,305
7/1/2041 $ - $ 70,000 $ 70,000 $ 4,932,305
7/1/2042 $ - $ 70,000 $ 70,000 $ 4,862,305
7/1/2043 $ - $ 70,000 $ 70,000 $ 4,792,305
7/1/2044 $ - $ 70,000 $ 70,000 $ 4,722,305
7/1/2045 $ - $ 70,000 $ 70,000 $ 4,652,305
7/1/2046 $ - $ 70,000 $ 70,000 $ 4,582,305
7/1/2047 $ - $ 70,000 $ 70,000 $ 4,512,305
7/1/2048 $ - $ 70,000 $ 70,000 $ 4,442,305 Repayment No. 2: Sewer 7/1/2049 $ - $ 70,000 $ 70,000 $ 4,372,305
7/1/2050 $ - $ 70,000 $ 70,000 $ 4,302,305
7/1/2051 $ - $ 70,000 $ 70,000 $ 4,232,305
7/1/2052 $ - $ 70,000 $ 70,000 $ 4,162,305
7/1/2053 $ - $ 70,000 $ 70,000 $ 4,092,305
7/1/2054 $ - $ 70,000 $ 70,000 $ 4,022,305
7/1/2055 $ - $ 70,000 $ 70,000 $ 3,952,305
7/1/2056 $ - $ 70,000 $ 70,000 $ 3,882,305
7/1/2057 $ - $ 70,000 $ 70,000 $ 3,812,305
7/1/2058 $ - $ 70,000 $ 70,000 $ 3,742,305
September 12, 2023 Regular Meeting of the Lindsay City Council Page 105 of 135

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INTRAFUND LOAN ADVANCES
7/1/2059 $ - $ 70,000 $ 70,000 $ 3,672,305
7/1/2060 $ - $ 70,000 $ 70,000 $ 3,602,305
7/1/2061 $ - $ 70,000 $ 70,000 $ 3,532,305
7/1/2062 $ - $ 70,000 $ 70,000 $ 3,462,305
7/1/2063 $ - $ 70,000 $ 70,000 $ 3,392,305
7/1/2064 $ - $ 70,000 $ 70,000 $ 3,322,305
7/1/2065 $ - $ 70,000 $ 70,000 $ 3,252,305
7/1/2066 $ - $ 70,000 $ 70,000 $ 3,182,305
7/1/2067 $ - $ 70,000 $ 70,000 $ 3,112,305
7/1/2068 $ - $ 70,000 $ 70,000 $ 3,042,305
7/1/2069 $ - $ 70,000 $ 70,000 $ 2,972,305
7/1/2070 $ - $ 70,000 $ 70,000 $ 2,902,305
7/1/2071 $ - $ 70,000 $ 70,000 $ 2,832,305
7/1/2072 $ - $ 70,000 $ 70,000 $ 2,762,305
7/1/2073 $ - $ 70,000 $ 70,000 $ 2,692,305
7/1/2074 $ - $ 70,000 $ 70,000 $ 2,622,305
7/1/2075 $ - $ 70,000 $ 70,000 $ 2,552,305
7/1/2076 $ - $ 70,000 $ 70,000 $ 2,482,305
7/1/2077 $ - $ 70,000 $ 70,000 $ 2,412,305
7/1/2078 $ - $ 70,000 $ 70,000 $ 2,342,305 Repayment No. 3: Street Improvement 7/1/2079 $ - $ 70,000 $ 70,000 $ 2,272,305
7/1/2080 $ - $ 70,000 $ 70,000 $ 2,202,305
7/1/2081 $ - $ 70,000 $ 70,000 $ 2,132,305
7/1/2082 $ - $ 70,000 $ 70,000 $ 2,062,305
7/1/2083 $ - $ 70,000 $ 70,000 $ 1,992,305
7/1/2084 $ - $ 70,000 $ 70,000 $ 1,922,305
7/1/2085 $ - $ 70,000 $ 70,000 $ 1,852,305
7/1/2086 $ - $ 70,000 $ 70,000 $ 1,782,305
7/1/2087 $ - $ 70,000 $ 70,000 $ 1,712,305
7/1/2088 $ - $ 70,000 $ 70,000 $ 1,642,305
7/1/2089 $ - $ 70,000 $ 70,000 $ 1,572,305
7/1/2090 $ - $ 70,000 $ 70,000 $ 1,502,305
7/1/2091 $ - $ 70,000 $ 70,000 $ 1,432,305
7/1/2092 $ - $ 70,000 $ 70,000 $ 1,362,305
7/1/2093 $ - $ 70,000 $ 70,000 $ 1,292,305
7/1/2094 $ - $ 70,000 $ 70,000 $ 1,222,305
7/1/2095 $ - $ 70,000 $ 70,000 $ 1,152,305
7/1/2096 $ - $ 70,000 $ 70,000 $ 1,082,305
7/1/2097 $ - $ 70,000 $ 70,000 $ 1,012,305
7/1/2098 $ - $ 70,000 $ 70,000 $ 942,305
7/1/2099 $ - $ 70,000 $ 70,000 $ 872,305
7/1/2100 $ - $ 70,000 $ 70,000 $ 802,305
7/1/2101 $ - $ 70,000 $ 70,000 $ 732,305
September 12, 2023 Regular Meeting of the Lindsay City Council Page 106 of 135

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INTRAFUND LOAN ADVANCES
7/1/2102 $ - $ 70,000 $ 70,000 $ 662,305 Repayment No. 4: Refuse 7/1/2103 $ - $ 70,000 $ 70,000 $ 592,305
7/1/2104 $ - $ 70,000 $ 70,000 $ 522,305
7/1/2105 $ - $ 70,000 $ 70,000 $ 452,305
7/1/2106 $ - $ 70,000 $ 70,000 $ 382,305
7/1/2107 $ - $ 70,000 $ 70,000 $ 312,305
7/1/2108 $ - $ 70,000 $ 70,000 $ 242,305 Repayment No. 5: Wastewater Capital Outlay Reserve Fund 7/1/2109 $ - $ 70,000 $ 70,000 $ 172,305 Repayment No. 6: Storm Drain 7/1/2110 $ - $ 70,000 $ 70,000 $ 102,305
7/1/2111 $ - $ 70,000 $ 70,000 $ 32,305 Repayment No. 7: Parks 7/1/2112 $ - $ 32,305 $ 32,305 $ - Repayment No. 8: Curb and Gutter September 12, 2023 Regular Meeting of the Lindsay City Council Page 107 of 135

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CALTRANS SETTLEMENT AGREEMENT
Original Value $ 349,032 Lender: CA Dept of Trans | P1575-0021 Start Date 1/15/2020 Principal Acct # 200 - 047-002
Interest Rate 2.0000% Interest Acct # 200 - 047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 1/15/2020 $ 4,068 $ 49,862 $ 53,930 $ 299,170 #
1/15/2021 $ 4,068 $ 49,862 $ 53,930 $ 249,309 #
1/15/2022 $ 4,068 $ 49,862 $ 53,930 $ 199,447 #
1/15/2023 $ 4,068 $ 49,862 $ 53,930 $ 149,585
1/15/2024 $ 4,068 $ 49,862 $ 53,930 $ 99,723 #
1/15/2025 $ 4,068 $ 49,862 $ 53,930 $ 49,862 #
1/15/2026 $ 4,068 $ 49,862 $ 53,930 $ - #
September 12, 2023 Regular Meeting of the Lindsay City Council Page 108 of 135

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TULARE ROAD
Original Value $ 1,600,000 Lender: USDA #97-15 | 2008 USDA RD COP Start Date 8/12/2008 Principal Acct # 263-4180-047-002
Interest Rate 4.5000% Interest Acct # 263-4180-047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 11/12/2017 $ 24,250 $ 72,964 $ 97,214
5/12/2018 $ 24,250 $ 24,250 $ 1,040,817
11/12/2018 $ 22,550 $ 76,065 $ 98,615
5/12/2019 $ 22,550 $ 22,550 $ 964,752
11/12/2019 $ 20,800 $ 79,298 $ 100,098
5/12/2020 $ 20,800 $ 20,800 $ 885,454
11/12/2020 $ 19,923 $ 82,668 $ 102,591
5/12/2021 $ 19,923 $ 19,923 $ 802,786
11/12/2021 $ 18,063 $ 86,182 $ 104,245
5/12/2022 $ 18,063 $ 18,063 $ 716,604
11/12/2022 $ 16,124 $ 89,844 $ 105,968
5/12/2023 $ 16,124 $ 16,124 $ 626,760
11/12/2023 $ 14,102 $ 93,663 $ 107,765
5/12/2024 $ 14,102 $ 14,102 $ 533,097
11/12/2024 $ 11,995 $ 97,643 $ 109,638
5/12/2025 $ 11,995 $ 11,995 $ 435,454
11/12/2025 $ 9,798 $ 101,793 $ 111,591
5/12/2026 $ 9,798 $ 9,798 $ 333,661
11/12/2026 $ 7,507 $ 106,119 $ 113,626
5/12/2027 $ 7,507 $ 7,507 $ 227,542
11/12/2027 $ 5,120 $ 110,630 $ 115,750
5/12/2028 $ 5,120 $ 5,120 $ 116,912
11/12/2028 $ 2,631 $ 116,912 $ 119,543
5/12/2029 $ 2,631 $ 2,631 $ -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 109 of 135

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WELLNESS CENTER
Original Value $ 3,000,000 Lender: USDA #97-13 | 2007 USDA RD Start Date 7/20/2007 Principal Acct # 400-4400-047-002
Interest Rate 4.2500% Interest Acct # 400-4400-047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 7/20/2017 $ 43,875 $ 43,277 $ 87,152 $ 2,075,053
1/20/2018 $ 44,095 $ 44,095
7/20/2018 $ 44,095 $ 45,116 $ 89,211 $ 2,029,937
1/20/2019 $ 43,136 $ 43,136
7/20/2019 $ 43,136 $ 47,034 $ 90,170 $ 1,982,903
1/20/2020 $ 42,137 $ 42,137
7/20/2020 $ 42,137 $ 49,033 $ 91,170 $ 1,933,870
1/20/2021 $ 41,095 $ 41,095
7/20/2021 $ 41,095 $ 51,117 $ 92,212 $ 1,882,753
1/20/2022 $ 40,009 $ 40,009
7/20/2022 $ 40,009 $ 53,289 $ 93,298 $ 1,829,464
1/20/2023 $ 38,876 $ 38,876
7/20/2023 $ 38,876 $ 55,554 $ 94,430 $ 1,773,910
1/20/2024 $ 37,696 $ 37,696
7/20/2024 $ 37,696 $ 57,915 $ 95,611 $ 1,715,995
1/20/2025 $ 36,465 $ 36,465
7/20/2025 $ 36,465 $ 60,376 $ 96,841 $ 1,655,619
1/20/2026 $ 35,182 $ 35,182
7/20/2026 $ 35,182 $ 62,942 $ 98,124 $ 1,592,677
1/20/2027 $ 33,844 $ 33,844
7/20/2027 $ 33,844 $ 65,618 $ 99,462 $ 1,527,059
1/20/2028 $ 32,450 $ 32,450
7/20/2028 $ 32,450 $ 68,406 $ 100,856 $ 1,458,653
1/20/2029 $ 30,996 $ 30,996
7/20/2029 $ 30,996 $ 71,314 $ 102,310 $ 1,387,339
1/20/2030 $ 29,481 $ 29,481
7/20/2030 $ 29,481 $ 74,344 $ 103,825 $ 1,312,995
1/20/2031 $ 27,901 $ 27,901
7/20/2031 $ 27,901 $ 77,504 $ 105,405 $ 1,235,491
1/20/2032 $ 26,254 $ 26,254
7/20/2032 $ 26,254 $ 80,798 $ 107,052 $ 1,154,693
1/20/2033 $ 24,537 $ 24,537
7/20/2033 $ 24,537 $ 84,232 $ 108,769 $ 1,070,461
1/20/2034 $ 22,747 $ 22,747
7/20/2034 $ 22,747 $ 87,812 $ 110,559 $ 982,649
1/20/2035 $ 20,881 $ 20,881
7/20/2035 $ 20,881 $ 91,544 $ 112,425 $ 891,105
1/20/2036 $ 18,936 $ 18,936
September 12, 2023 Regular Meeting of the Lindsay City Council Page 110 of 135

Page 359 ends

WELLNESS CENTER
Original Value $ 3,000,000 Lender: USDA #97-13 | 2007 USDA RD Start Date 7/20/2007 Principal Acct # 400-4400-047-002
Interest Rate 4.2500% Interest Acct # 400-4400-047-001

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 7/20/2036 $ 18,936 $ 95,434 $ 114,370 $ 795,671
1/20/2037 $ 16,908 $ 16,908
7/20/2037 $ 16,908 $ 99,490 $ 116,398 $ 696,181
1/20/2038 $ 14,794 $ 14,794
7/20/2038 $ 14,794 $ 103,719 $ 118,513 $ 592,462
1/20/2039 $ 12,590 $ 12,590
7/20/2039 $ 12,590 $ 108,127 $ 120,717 $ 484,335
1/20/2040 $ 10,292 $ 10,292
7/20/2040 $ 10,292 $ 112,722 $ 123,014 $ 371,613
1/20/2041 $ 7,897 $ 7,897
7/20/2041 $ 7,897 $ 117,513 $ 125,410 $ 254,100
1/20/2042 $ 5,400 $ 5,400
7/20/2042 $ 5,400 $ 122,507 $ 127,907 $ 131,593
1/20/2043 $ 2,796 $ 2,796
7/20/2043 $ 2,796 $ 127,713 $ 130,509 $ 3,880
1/20/2044 $ 82 $ 82
7/20/2044 $ 82 $ 3,880 $ 3,962 $ -
September 12, 2023 Regular Meeting of the Lindsay City Council Page 111 of 135

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FRIANT-KERN CANAL MIDDLE REACH PROJECT
Original Value $ 194,569 Lender: Friant Water Authority Start Date 10/1/2021 Principal Acct # 552-4552-047-002
Interest Rate 2.9300% Interest Acct # 552-4552-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 10/1/2021 $ - $ 26,345 $ - $ 168,224 Payment Deferral Grated until 04/01/2022 1/3/2022 $ 199 $ 28,408 $ - $ 139,816 Payment Deferral Grated until 04/01/2022 4/1/2022 $ 388 $ 27,107 $ 82,447 $ 112,709 Payment Deferral Grated until 04/01/2022 7/1/2022 $ - $ 26,731 $ 26,731 $ 85,978
10/3/2022 $ - $ 28,818 $ 28,818 $ 57,160
1/3/2023 $ - $ 29,250 $ 29,250 $ 27,910 #
4/1/2023 $ - $ 27,910 $ 27,910 $ - #
September 12, 2023 Regular Meeting of the Lindsay City Council Page 112 of 135

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WATER PLANT EXPANSION
Original Value $ 2,440,000 Lender: USDA #91-06 | 2000 USDA RD Start Date 12/11/2000 Principal Acct # 552-4552-047-002 Interest Rate 3.2500% Interest Acct # 552-4552-047-001
nper $ 40.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 12/11/2016 $ 59,200 $ 50,674 $ 109,874 $ 1,770,862 #
12/11/2017 $ 57,553 $ 52,321 $ 109,874 $ 1,718,541 #
12/11/2018 $ 55,853 $ 54,021 $ 109,874 $ 1,664,520 #
12/11/2019 $ 54,097 $ 55,777 $ 109,874 $ 1,608,742 #
12/11/2020 $ 52,284 $ 57,590 $ 109,874 $ 1,551,153 #
12/11/2021 $ 50,412 $ 59,462 $ 109,874 $ 1,491,691 #
12/11/2022 $ 48,480 $ 61,394 $ 109,874 $ 1,430,297
12/11/2023 $ 46,485 $ 63,389 $ 109,874 $ 1,366,908 #
12/11/2024 $ 44,424 $ 65,450 $ 109,874 $ 1,301,458 #
12/11/2025 $ 42,297 $ 67,577 $ 109,874 $ 1,233,882 #
12/11/2026 $ 40,101 $ 69,773 $ 109,874 $ 1,164,109 #
12/11/2027 $ 37,834 $ 72,040 $ 109,874 $ 1,092,068 #
12/11/2028 $ 35,492 $ 74,382 $ 109,874 $ 1,017,686 #
12/11/2029 $ 33,075 $ 76,799 $ 109,874 $ 940,887 #
12/11/2030 $ 30,579 $ 79,295 $ 109,874 $ 861,592 #
12/11/2031 $ 28,002 $ 81,872 $ 109,874 $ 779,720 #
12/11/2032 $ 25,341 $ 84,533 $ 109,874 $ 695,187 #
12/11/2033 $ 22,594 $ 87,280 $ 109,874 $ 607,906 #
12/11/2034 $ 19,757 $ 90,117 $ 109,874 $ 517,789 #
12/11/2035 $ 16,828 $ 93,046 $ 109,874 $ 424,743 #
12/11/2036 $ 13,804 $ 96,070 $ 109,874 $ 328,674 #
12/11/2037 $ 10,682 $ 99,192 $ 109,874 $ 229,482 #
12/11/2038 $ 7,458 $ 102,416 $ 109,874 $ 127,066 #
12/11/2039 $ 4,130 $ 105,744 $ 109,874 $ 21,321 #
12/11/2040 $ 693 $ 21,321 $ 109,874 $ - #
September 12, 2023 Regular Meeting of the Lindsay City Council Page 113 of 135

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SEWER PLANT EXPANSION
Original Value $ 7,000,000 Lender: USDA #92-04 | 1999 USDA RD Start Date 11/29/1999 Principal Acct # 553-4553-047-002 Interest Rate 3.2500% Interest Acct # 553-4553-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 11/28/2016 $ 173,285 $ 150,185 $ 323,470 $ 5,181,655 15 11/28/2017 $ 168,404 $ 155,066 $ 323,470 $ 5,026,589 16 11/28/2018 $ 163,364 $ 160,106 $ 323,470 $ 4,866,483 17 11/28/2019 $ 158,161 $ 165,309 $ 323,470 $ 4,701,174 18 11/28/2020 $ 152,788 $ 170,682 $ 323,470 $ 4,530,492 19 11/28/2021 $ 147,241 $ 176,229 $ 323,470 $ 4,354,263
11/28/2022 $ 141,514 $ 181,956 $ 323,470 $ 4,172,306 21 11/28/2023 $ 135,600 $ 187,870 $ 323,470 $ 3,984,436
11/28/2024 $ 129,494 $ 193,976 $ 323,470 $ 3,790,461 23 11/28/2025 $ 123,190 $ 200,280 $ 323,470 $ 3,590,180 24 11/28/2026 $ 116,681 $ 206,789 $ 323,470 $ 3,383,391 25 11/28/2027 $ 109,960 $ 213,510 $ 323,470 $ 3,169,882 26 11/28/2028 $ 103,021 $ 220,449 $ 323,470 $ 2,949,433 27 11/28/2029 $ 95,857 $ 227,613 $ 323,470 $ 2,721,819 28
11/28/2030 $ 88,459 $ 235,011 $ 323,470 $ 2,486,808 29
11/28/2031 $ 80,821 $ 242,649 $ 323,470 $ 2,244,160 30
11/28/2032 $ 72,935 $ 250,535 $ 323,470 $ 1,993,625 31
11/28/2033 $ 64,793 $ 258,677 $ 323,470 $ 1,734,948 32
11/28/2034 $ 56,386 $ 267,084 $ 323,470 $ 1,467,863 33
11/28/2035 $ 47,706 $ 275,764 $ 323,470 $ 1,192,099 34
11/28/2036 $ 38,743 $ 284,727 $ 323,470 $ 907,372 35
11/28/2037 $ 29,490 $ 293,980 $ 323,470 $ 613,392 36
11/28/2038 $ 19,935 $ 303,535 $ 323,470 $ 309,857 37
11/28/2039 $ 10,070 $ 309,857 $ 323,470 $ - 38
September 12, 2023 Regular Meeting of the Lindsay City Council Page 114 of 135

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SEWER INFRASTRUCTURE
Original Value $ 480,000 Lender: USDA #92-09 | 2004 USDA RD Start Date 6/28/2004 Principal Acct # 553-4553-047-002
Interest Rate 4.3750% Interest Acct # 553-4553-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE NOTES 6/28/2017 $ 17,259 $ 8,364 $ 25,623 $ 392,310 16
6/28/2018 $ 17,164 $ 8,459 $ 25,623 $ 383,851 17
6/28/2019 $ 16,793 $ 8,830 $ 25,623 $ 375,021 18
6/28/2020 $ 16,407 $ 9,216 $ 25,623 $ 365,805 19
6/28/2021 $ 16,004 $ 9,619 $ 25,623 $ 356,186 20
6/28/2022 $ 15,583 $ 10,040 $ 25,623 $ 346,147
6/28/2023 $ 15,144 $ 10,479 $ 25,623 $ 335,667 22
6/28/2024 $ 14,685 $ 10,938 $ 25,623 $ 324,730
6/28/2025 $ 14,207 $ 11,416 $ 25,623 $ 313,314 24
6/28/2026 $ 13,707 $ 11,916 $ 25,623 $ 301,398 25
6/28/2027 $ 13,186 $ 12,437 $ 25,623 $ 288,961 26
6/28/2028 $ 12,642 $ 12,981 $ 25,623 $ 275,981 27
6/28/2029 $ 12,074 $ 13,549 $ 25,623 $ 262,432 28
6/28/2030 $ 11,481 $ 14,142 $ 25,623 $ 248,290 29
6/28/2031 $ 10,863 $ 14,760 $ 25,623 $ 233,530 30
6/28/2032 $ 10,217 $ 15,406 $ 25,623 $ 218,124 31
6/28/2033 $ 9,543 $ 16,080 $ 25,623 $ 202,044 32
6/28/2034 $ 8,839 $ 16,784 $ 25,623 $ 185,260 33
6/28/2035 $ 8,105 $ 17,518 $ 25,623 $ 167,742 34
6/28/2036 $ 7,339 $ 18,284 $ 25,623 $ 149,458 35
6/28/2037 $ 6,539 $ 19,084 $ 25,623 $ 130,374 36
6/28/2038 $ 5,704 $ 19,919 $ 25,623 $ 110,454 37
6/28/2039 $ 4,832 $ 20,791 $ 25,623 $ 89,664 38
6/28/2040 $ 3,923 $ 21,700 $ 25,623 $ 67,964 37
6/28/2041 $ 2,973 $ 22,650 $ 25,623 $ 45,314 38
6/29/2042 $ 1,982 $ 23,641 $ 25,623 $ 21,674 37
6/29/2043 $ 948 $ 21,674 $ 25,623 $ - 38
September 12, 2023 Regular Meeting of the Lindsay City Council Page 115 of 135

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RDA OBLIGATION DEBT SERVICE: 2015 BOND ISSUE
RDA OBLIGATION DEBT (NOT CITY DEBT); REPAID USING ROPS FUNDS Original Value $ 19,596,085 Lender: US BANK Bond
Start Date 8/1/2015 Principal Acct # 660-0000-047-002
Interest Rate 3.0000% Interest Acct # 660-0000-047-001
nper $ 30.0000

PAYMENT DATE INTEREST PRINCIPAL TOTAL PAYMENT BALANCE RATE NOTES 8/1/2017 $ 247,528 $ 395,000 $ 642,528 $ 17,821,094 3.000% # 2/1/2018 $ 241,603 $ 241,603 $ 17,579,491 #
8/1/2018 $ 241,603 $ 410,000 $ 651,603 $ 16,927,888 4.000% # 2/1/2019 $ 233,403 $ 233,403 $ 16,694,484 #
8/1/2019 $ 233,403 $ 430,000 $ 663,403 $ 16,031,081 4.000% # 2/1/2020 $ 224,803 $ 224,803 $ 15,806,278 #
8/1/2020 $ 224,803 $ 435,000 $ 659,803 $ 15,146,475 5.000% # 2/1/2021 $ 213,928 $ 213,928 $ 14,932,547 #
8/1/2021 $ 213,928 $ 465,000 $ 678,928 $ 14,253,619 5.000% # 2/1/2022 $ 202,303 $ 202,303 $ 14,051,316 #
8/1/2022 $ 202,303 $ 485,000 $ 687,303 $ 13,364,013 5.000% # 2/1/2023 $ 190,178 $ 190,178 $ 13,173,834 #
8/1/2023 $ 190,178 $ 510,000 $ 700,178 $ 12,473,656 5.000% # 2/1/2024 $ 177,428 $ 177,428 $ 12,296,228 #
8/1/2024 $ 177,428 $ 535,000 $ 712,428 $ 11,583,800 5.000% # 2/1/2025 $ 164,053 $ 164,053 $ 11,419,747 #
8/1/2025 $ 164,053 $ 565,000 $ 729,053 $ 10,690,694 3.000% # 2/1/2026 $ 155,578 $ 155,578 $ 10,535,116 #
8/1/2026 $ 155,578 $ 585,000 $ 740,578 $ 9,794,537 3.125% # 2/1/2027 $ 146,438 $ 146,438 $ 9,648,100 #
8/1/2027 $ 146,438 $ 595,000 $ 741,438 $ 8,906,662 3.250% # 2/1/2028 $ 136,769 $ 136,769 $ 8,769,894 #
8/1/2028 $ 136,769 $ 615,000 $ 751,769 $ 8,018,125 3.250% # 2/1/2029 $ 126,775 $ 126,775 $ 7,891,350 #
8/1/2029 $ 126,775 $ 640,000 $ 766,775 $ 7,124,575 3.500% # 2/1/2030 $ 115,575 $ 115,575 $ 7,009,000 #
8/1/2030 $ 115,575 $ 660,000 $ 775,575 $ 6,233,425 3.500% # 2/1/2031 $ 104,025 $ 104,025 $ 6,129,400 #
8/1/2031 $ 104,025 $ 680,000 $ 784,025 $ 5,345,375 3.625% # 2/1/2032 $ 91,700 $ 91,700 $ 5,253,675 #
8/1/2032 $ 91,700 $ 710,000 $ 801,700 $ 4,451,975 3.750% # 2/1/2033 $ 78,388 $ 78,388 $ 4,373,587 #
8/1/2033 $ 78,388 $ 730,000 $ 808,388 $ 3,565,200 3.750% # 2/1/2034 $ 64,700 $ 64,700 $ 3,500,500 #
8/1/2034 $ 64,700 $ 760,000 $ 824,700 $ 2,675,800 4.000% # 2/1/2035 $ 49,500 $ 49,500 $ 2,626,300 #
8/1/2035 $ 49,500 $ 790,000 $ 839,500 $ 1,786,800 4.000% # 2/1/2036 $ 33,700 $ 33,700 $ 1,753,100 #
8/1/2036 $ 33,700 $ 825,000 $ 858,700 $ 894,400 4.000% # 2/1/2037 $ 17,200 $ 17,200 $ 877,200 #
8/1/2037 $ 17,200 $ 860,000 $ 877,200 $ (0) 4.000% #
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APPROPRIATIONS LIMIT: GANN APPROPRIATIONS LIMIT

FISCAL YEAR PER CAPITA

ADJUSTMENT

POPULATION

ADJUSTMENT
TOTAL

ADJUSTMENT

APPROPRIATIONS
LIMIT
NOTES
2006 1.0526 1.0201 1.0738 $ 8,098,584
2007 1.0396 1.0094 1.0494 $ 8,498,430
2008 1.0442 1.0001 1.0443 $ 8,874,948
2009 1.0429 1.0434 1.0882 $ 9,657,379
2010 1.0062 1.0156 1.0219 $ 9,868,844
2011 0.9746 1.0116 0.9859 $ 9,729,747 Per Capita Adj. X Population Adj. = Approp. Limit 2012 1.0251 1.0219 1.0475 $ 10,192,393
2013 1.0377 1.0238 1.0624 $ 10,828,370
2014 1.0512 1.0077 1.0593 $ 11,470,430
2015 0.9977 1.0093 1.0070 $ 11,550,478
2016 1.0382 1.0050 1.0434 $ 12,051,665
2017 1.0537 1.0134 1.0678 $ 12,869,004
2018 1.0369 1.0041 1.0412 $ 13,398,580
2019 1.0367 1.0091 1.0461 $ 14,016,710
2020 1.0385 1.0227 1.0620 $ 14,886,217
2021 1.0373 1.0001 1.0374 $ 15,442,646
2022 1.0755 0.9954 1.0706 $ 16,532,259
2023 1.0755 0.9954 1.0706 $ 17,698,754
2024 1.0444 0.9934 1.0375 $ 18,362,398

COMPONENT FACTOR NOTES
Per Capita Personal Income Change from FY 2022-2022 to FY 2022-2023 4.44% Source: Department of Finance Population Change (same period) -0.66%
Per Capita Cost of Living Ratio 1.0444
Population Ratio 0.9934
Rate Factor 1.0375 Per Capita Ratio X Population Ratio
REVENUE FY 2022 Projected NOTES
Property Tax Secured $ 420,000 Source: FY 2022 Budget
Property Tax Unsecured $ 22,500
Sales & Use Tax $ 1,559,000
Transactions & Use Tax (Measure O) $ 1,710,000
Gas Tax $ 322,647
Business Licenses $ 101,620
Pass-Thru & Other Property Tax $ 247,000
Street Improvement Program $ 1,016,168
Franchise Fees $ 167,000
Local Measure R Tax $ 297,402
Property Transfer $ -
Transient Occupancy Tax $ 144,720
Utility Users Tax $ 1,114,245
Pub Safety1/2 Cent Fund $ 98,600
COPS SLESF $ 165,280
TOTAL UNADJUSTED APPROPRIATIONS SUBJECT TO LIMIT $ 7,386,182

FACTOR NOTES
GANN Limit for FY 2024 $ 18,362,398
Unadjusted Appropriations Subject to Limit $ 7,386,182
Projected Appropriations are below Limit by $ 10,976,216 Lindsay is well within the appropriations limit

PRICE AND POPULATION FACTORS
DETERMINING THE FY 2023 RATE FACTOR
FY 2023 TAX APPROPRIATIONS SUBJECT TO THE GANN LIMIT
LIMIT
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CITY OF LINDSAY
Proposed
Capital Improvement Plan
Fiscal Years 2024-2029
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Purpose, Goals, and Objectives
The goal of the Capital Improvement Plan (CIP) is to establish a reasonable and executable plan for the development and implementation of multiple capital projects over the next five fiscal years.

The CIP outlines all the capital projects that the City of Lindsay (City) plans to develop and/or implement during fiscal years 2023/2024 through 2028/2029. Capital projects included in the CIP are chosen to reflect the priorities and strategies established by City Council. Projects included in the CIP typically include projects over $15,000 or that have a useful life of more than five years.

This CIP aims to further citywide goals including installing new active transportation features, improving City parks, rehabilitating aging city facilities, and investing in sewer, storm drain, water, and street infrastructure. In developing the Capital Improvement Plan, the City strives to balance responsible stewardship of core capital programs for the foreseeable future and executing desirable enhancements to the City landscape.

Core programs involve rehabilitating aging City infrastructure and are generally in line with direct regulatory requirements. The City’s Annual Street Rehabilitation Program addresses the issue of the City’s pavement condition (PCI). Funding these programs as recommended indicates the City’s continued investment in improving its core infrastructure and keeping them functioning safely and smoothly. By necessity and design, discretionary projects including transportation and parks capital projects share funding sources with the core capital programs, as well as operations and maintenance. Striking the right balance by investing in maintenance of City assets and improving or redeveloping those assets is a process that requires thought and intention. At its essence, the CIP is both an outline of the City’s values and priorities, and a plan for how to fund and execute those priorities in a meaningful way. The plan presented here offers a way to both support our essential infrastructure and to deliver enhancements to our City’s landscape and facilities.

A key part of this CIP is to lay out the project descriptions and sources of funding for each project.

The funding sources for the projects include a mixture of local revenue, regional funding, and State and Federal funding sources. Substantial portions of the American Rescue Plan Act allocations to the City will be dedicated to funding adopted Fiscal Year 2023 – 2024 CIP projects.

While the City continues to work towards full fiscal recovery, the General Fund is constrained as a resource for funding CIP projects.

The City of Lindsay adopts annual appropriations for Operating and CIP budgets. Although the CIP outlines capital projects over five years, there are no specific City Council appropriations established via the adoption of the Five‐Year CIP beyond the first year of the plan. Subsequent year projects costs and funding sources are identified as part of the CIP for planning and scheduling purposes only. For the Fiscal Year 2023 – 2024, the total cost of CIP projects proposed for City Council approval and appropriation is $6,090,639.00. Please reference schedule for planned projects by category for a complete breakdown of the projects by fund and functional categories.

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Projects Overview
Lindsay’s capital projects may be divided into four categories. They are current‐year funded projects, Five‐Year Capital Improvements Plan (CIP) projects, planned, but unfunded projects, and unfunded future needs projects.

Category 1 Projects: Current – Year Funded Projects
This category includes projects that funding has been appropriated in the current fiscal year’s capital budgets. The City Council has determined through the annual budgeting process that these projects are in the best interest of the public’s health, safety, and welfare. These projects have been carefully planned to maximize the benefits derived using the City’s available resources. Projects that generate future revenues that will fund future services and projects and benefit the entire community will generally receive first priority for funding.

Category 2 Projects: Five‐Year Capital Improvement Plan (CIP) Projects This category includes projects where funding will come from projected revenues in the second through fifth year of the Five‐Year Capital Improvements Plan (CIP). The fiscal year in which anticipated funding has been reserved may change. All projects in this category are tied to a projected funding source.

Category 3 Projects: Planned but Unfunded Projects
This category includes projects that are planned and required to maintain established levels of services throughout the City for the existing population. Typically, these projects are needed as a result of deteriorating infrastructure, updates to various General Plan Elements, or are in areas where minimum levels of service are not currently being met. These projects are not intended to promote residential growth, but to sustain municipal services for the existing residents. If a funding source becomes available, a project in this category may be moved to a Category 2 Project.

Category 4 Projects: Unfunded Future Needs Projects
Projects under this category are a condition of future growth and will generally be included in undeveloped areas. It is the intent of the City that development should pay for public improvements to meet established minimum levels of service. In this category, projects may be funded via community facilities districts, as appropriate.

Common CIP Terms
The CIP uses an appropriation/encumbrance system to track individual project and fund balances.

Appropriation
Funding is authorized for a project by resolution of the City Council. Council actions may be for an individual project or through the adoption of the CIP through the annual budget process.

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Appropriations are valid for the life of the project or until Council takes further action.

Encumbrance
The process used to reserve funds when a purchase requisition or contract is finalized, but funds are not yet paid out as an expense.

Project Sponsor
The Project Sponsor is a key internal stakeholder responsible for developing project criteria, providing conceptual design review, and providing project information to Council during the planning phase.

Project Manager
The Project Manager is responsible for project implementation during the planning, design, and construction phases. This will include establishing and running project meetings, communications, and outreach, acquiring necessary permits, CEQA compliance, hiring and managing consultants and contractors.

Proposed Projects
Project Categories and Total Five – Year Projected Costs

CATEGORY FUNDED
FY 2023‐2024

UNFUNDED
FY 2025‐2028
TOTAL
Building /Facilities 445,000 1,342,500 1,787,500
Public Safety 48,000 220,000 268,000
Parks Facilities 2,565,200 75,000 2,640,200
Fleet – Vehicles/Apparatus 219,379 250,000 469,379
Streets/Alleyways and Pedestrian Pathways
and Bikeways
1,417,700 2,581,500 3,999,200
Transportation ‐ 6,489,000 6,489,000
Wellness Center 98,000 127,000 225,000
Water 1,278,360 35,250,800 36,529,160
Sewer and Storm Drainage 480,000 2,550,000 3,030,000
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Fiscal Year 2023 – 2024
Funded Projects by Category
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CATEGORY DEPARTMENT FUNDING SOURCE (1) FUND PROPOSED 2024 BUILDINGS/FACILITIESPublic Safety Office Upgrade PUBLIC SAFETY GENERAL FUND 101 20,000Downtown Fire Clean Up CITYWIDE GENERAL FUND/ARPA 101/306 315,000Economic Development CITYWIDE GENERAL FUND/ARPA 101/306 40,000Finance Department Office Upgrade FINANCE DEPARTMENT GENERAL FUND 101 45,000Human Resource/City Clerk Office Upgrade HUMAN RESOURCES/CITY CLERK GENERAL FUND 101 25,000 BUILDINGS / FACILITIES TOTAL: 445,000
CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
PUBLIC SAFETYWildland Firefighting Gear (16) PUBLIC SAFETY VFC GRANT: $7,571/GENERAL FUND: $10,430
101 18,000
Axon Body Cameras/Tasers PUBLIC SAFETY COPS GRANTS (SLEFS) 101 30,000 PUBLIC SAFETY TOTAL: 48,000
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CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
PARKS (4)Olive Bowl/Kaku Park Upgrades PARKS CLEAN CA GRANT (CALTRANS) 460 1,500,000City Wide Park Improvements PARKS GENERAL FUND/ARPA 101/306 1,050,200EQUIPMENTLawn Mowers PARKS GENERAL FUND 101 15,000
PARKS TOTAL: 2,565,200
CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
FLEET ‐ VEHICLES/APPARATUSForklift SEWER/WATER SEWER/WATER 553/552 50,000Flatbed 2500 Truck STREETS/WATER/PARKS USDA GRANT $27,475/ GENERAL FUND $22,525
101/552 50,000
Flatbed For 2500 Truck STREETS/WATER/PARKS USDA GRANT $10,990/ GENERAL FUND $9,010
101/553 20,000
1500 Truck‐Building Inspector CITY SERVICES USDA GRANT $17,772/ GENERAL FUND $14,570
101/554 32,341
1500 Truck ‐Replacement ‐ 2000 Dodge Dakota SEWER/WATER/STREETS USDA GRANT $18,419/ GENERAL FUND $15,100
101/555 33,519
1500 Truck ‐Replacement‐ 1195 Ford Ranger PARKS USDA GRANT $18,419/ GENERAL FUND $15,100
101/556 33,519
VEHICLES TOTAL: 219,379
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CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
STREETS/PEDESTRIAN PATHWAYS/BIKEWAYSRehabilitation: Burem Lane Renovation (5) STREETS SB1 260 23,000Rehabilitation: Samoa ‐ Olive to Mt. Vernon (5) STREETS STREET IMPROVEMENT FUND 200 23,500Rehabilitation: Eastwood ‐ Kern to Mariposa (5) STREETS STREET IMPROVEMENT FUND 200 39,000Intersection Rehab: Foothill/Tulare (5) STREETS SB1 ‐ $45K STREET IMPROVEMENT FUND ‐ $45K
260/200 90,000
Rehabilitation: Linda Vista Loop STREETS STREET IMPROVEMENT FUND ‐ $100K MEASURE R ‐$100K
200/263 200,000
Kern St from Westwood to Eastwood STREETS LTF‐ART 8 STREETS & ROADS 266 461,000Lindmore St from Lindsay Blvd to Harvard Ave‐ Agreement with Tulare County
STREETS LTF‐ART 8 STREETS & ROADS 266 581,200

STREETS/PEDESTRIAN PATHWAYS/BIKEWAYS
TOTAL: 1,417,700
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CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
WATER (4)Water Main Line Replacement
Lafayette/Sycamore Ave
WATER GENERAL FUND/ARPA 101/306 131,800
Generators Well 14 & Well 15 WATER GRANT BY CALOES/FEMA 552 250,000Bank D Filtration Renovation WATER MCDERMONT SALES 101 398,280DBP Disinfecting Byproduct WATER MCDERMONT SALES 101 498,280 WATER TOTAL: 1,278,360
CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
SEWER/STORM DRAINAGE (4)Generators‐Grant by Cal OES SEWER/STORM DRAIN CALOES/FEMA 553 250,000Orange Ave/Tulare Road Valving Project SEWER/STORM DRAIN GENERAL FUND/ARPA 101/306 130,000Oxidation Ditch Repairs (2) SEWER/STORM DRAIN GENERAL FUND/ ARPA 101/306 100,000 SEWER/STORM DRAIN TOTAL: 480,000
CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED 2024
WELLNESS CENTER*
Bird Netting WELLNESS CENTER LINDSAY HOSPITAL DISTRICT 400 23,000 ADA Front & Back Doors WELLNESS CENTER LINDSAY HOSPITAL DISTRICT 400 27,000Camera Surveillance System WELLNESS CENTER GENERAL FUND 101 25,000Facility Water Softener System WELLNESS CENTER GENERAL FUND 101 15,000Upgrade Drinking Foutain with Bottle Filler (2Fountains) WELLNESS CENTER GENERAL FUND 101 8,000
WELLNESS CENTER TOTAL: 98,000
TOTAL FUNDED PROJECTS FY 2023‐2024: 6,551,639
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(1) Unless otherwise specified, funding source refers to funding that is identified and available for the current adopted fiscal year only. (2) City Hall Complex refers to all City buildings including City Services and Public Safety Buildings.
(3) Citywide designation is to identify projects that will benefit both governmental and enterprise type activities.
(4) Fully funded projects, all years.(5) Reappropriated from prior fiscal year.

Carry Over Projects
PROJECT NAME DEPARTMENT FUNDING SOURCE ADOPTED FY 22‐23 BUDGET SCBA PUBLIC SAFETY GENERAL FUND 50,000Olive Bowl/Kaku Park Construction PARKS STATE PARKS GRANT 3,450,000Olive Bowl/Kaku Park Upgrades PARKS CLEAN CA GRANT (CALTRANS) 3,151,000Rehabilitation: Burem Lane Renovation (5) STREETS SB1 98,000Rehabilitation: Samoa ‐ Olive to Mt. Vernon (5) STREETS STREET IMPROVEMENT FUND 94,500Rehabilitation: Eastwood ‐ Kern to Mariposa (5) STREETS STREET IMPROVEMENT FUND 120,000Rehabilitation: Center ‐ Sweet Brier to Elmwood (5) STREETS STREET IMPROVEMENT FUND 134,000Intersection Rehab: Foothill/Tulare (5) STREETS SB1 ‐ $190K STREET IMPROVEMENT FUND ‐ $70K
210,000
Rehabilitation: Linda Vista Loop STREETS STREET IMPROVEMENT FUND ‐ $1.2M MEASURE R ‐$600K
1,800,000
Hermosa/Westwood Roundabout Landscaping STREETS LOCAL TRANSPORTATION FUND 200,000Transit Center Design TRANSPORTATION MEASURE R 500,000Water Demand Study WATER WATER 75,000Urban Water Management Plan WATER GENERAL FUND/ARPA 40,000Water Main Line Replacement Lafayette/Sycamore Ave
WATER GENERAL FUND/ARPA 350,000
Fire Flow Study WATER GENERAL FUND/ARPA 50,000Scada Expansion WATER GENERAL FUND/ARPA 60,000WWTP ‐ Clarifier Gate Valves (3) SEWER/STORM DRAIN
GENERAL FUND/ARPA 42,500
Fleet Vehicles CITYWIDE GENERAL FUND 45,000Flatbed 2500 Truck STREETS STREET IMPROVEMENT FUND 35,000TOTAL 10,755,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 127 of 135

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Fiscal Years 2024/2025 –
2028/2029 Unfunded Projects
by Category
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CATEGORY DEPARTMENT FUNDING SOURCE (1) FUND PROPOSED PROPOSED PROPOSED PROPOSED BUILDINGS/FACILITIES 2025 2026 2027 2028Painting Project (City Hall, City Services, PD)
CITYWIDE (3) GENERAL FUND 101 100,000
Artificial Turf PUBLIC SAFETY GENERAL FUND 101 7,500Council Chambers Mural CITY COUNCIL GENERAL FUND 101 30,000Upgrades‐ Corporate Yard CITY SERVICES GENERAL FUND, STREET

IMPROVEMENT, WATER,

SEWER, REFUSE
101/200/552/553/554 350,000
Building Improvements WELLNESS
CENTER
GENERAL FUND 101 65,000
City Hall WindowsUpgrade
CITYWIDE (3) GENERAL FUND 101 250,000
Parking Lot Improvement CITYWIDE (3) GENERAL FUND 101 150,000City Hall:

Electrical/Mechanical
Upgrades
CITYWIDE (3) GENERAL FUND 101 50,000
City Hall: Plumbing
Upgrades
CITYWIDE (3) GENERAL FUND 101 50,000
Council Chambers Office
Upgrades
CITY COUNCIL GENERAL FUND 101 40,000
Breakroom & ConferenceRoom
CITYWIDE (3) GENERAL FUND 101 250,000

BUILDINGS / FACILITIES
TOTAL: 487,500 315,000 290,000 250,000
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CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSED PUBLIC SAFETY 2025 2026 2027 2028Axon Body Cameras/Tasers PUBLIC SAFETY COPS GRANTS (SLEFS) 101 30,000 30,000 30,000 30,000SCBA PUBLIC SAFETY GENERAL FUND 101 50,000Structural Firefighting Gear (16)
PUBLIC SAFETY GENERAL FUND 101 50,000
PUBLIC SAFETY TOTAL: 130,000 30,000 30,000 30,000
CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSEDPARKS (4) 2025 2026 2027 2028EQUIPMENTLawn Mowers PARKS GENERAL FUND 101 15,000Seeding‐Aerator Pulled Behind
PARKS GENERAL FUND 101 5,000
Fertilizer/Seed Sprayer Pulled
Behind
PARKS GENERAL FUND 101 5,000
Mower (96 inch or 60 inch) PARKS GENERAL FUND 101 50,000 PARKS TOTAL: 25,000 ‐ 50,000 ‐
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CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSED FLEET ‐ VEHICLES/APPARATUS 2025 2026 2027 20284 ft Iron Wheel Roller w/Tilt Trailer WATER/STREETS UNFUNDED 552/200 45,000Tack Wagon WATER/STREETS UNFUNDED 552/200 10,000Enclosed Trailer for Landscaping PARKS UNFUNDED 101 25,0002500 4x4 Truck WATER/SEWER UNFUNDED 552/553 60,0002500 Truck ‐Replacement ‐2000 GMC 2500 Fuel tank
WATER/PARKS UNFUNDED 552/101 50,000
6500HD Dump Truck WATER/STREETS UNFUNDED 552/200 60,000 VEHICLES TOTAL: 55,000 85,000 50,000 60,000
CATEGORY (4) DEPARTMENT FUNDING SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSEDTRANSPORTATION (LINDSAYTRANSIT CENTER) 2025 2026 2027 2028Lindsay Transit Center Construction
TRANSPORTATION MEASURE R 263 2,200,000
Lindsay Transit Center
Construction
TRANSPORTATION CalSTA GRANT 263 4,289,000
TRANSPORTATION TOTAL: 2,200,000 4,289,000 ‐ ‐
CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSEDSTREETS/PEDESTRIANPATHWAYS/BIKEWAYS 2025 2026 2027 2028Van Ness Ave from Hermosa St to Mariposa St
STREETS LTF‐ART 8 STREETS & ROADS 266 438,000
Central Ave from Hermosa St toMariposa St
STREETS LTF‐ART 8 STREETS & ROADS 266 438,000
Tulare Rd‐Street w/ No sidewalkfrom Foothill to Strathmore Ave STREETS LTF‐ART 8 STREETS & ROADS 266 231,500
Foothill Ave from Tulare Rd to
Sierra View St
STREETS LTF‐ART 8 STREETS & ROADS 266 424,000
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Westwood Ave from Hermosa St
to Tulare Rd
STREETS SB1 ROAD/ LTF‐ART 8

STREETS & ROADS
260/266 517,000
Fresno St from Hwy 65 toWestwood Ave
STREETS LTF‐ART 8 STREETS & ROADS 266 263,000
Ashland Ave from Hermosa toApia
STREETS LTF‐ART 8 STREETS & ROADS 266 260,000
EQUIPMENTPlastic Dividers‐Water Filled STREETS STREET IMPROVEMENT FUND
200 10,000

STREETS/PEDESTRIAN
PATHWAYS/BIKEWAYS TOTAL: 438,000 679,500 941,000 523,000 CATEGORY DEPARTMENT FUNDING SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSEDWATER (4) 2025 2026 2027 2028Fire Flow Infrastructure WATER UNFUNDED 552 250,000Filter Bank D Electric Actuators WATER UNFUNDED 552 100,000Turbidimeter for Bank A & D WATER UNFUNDED 552 50,000Pneumatic Valves for Bank A WATER UNFUNDED 552 103,200Pneumatic Valves for Bank B WATER UNFUNDED 552 83,200Pneumatic Valves for Bank C WATER UNFUNDED 552 83,200Pneumatic Valves for Bank D WATER UNFUNDED 552 103,200Effluent Pneumatic Valve WATER UNFUNDED 552 8,000Surge Tank Pneumatic Valves WATER UNFUNDED 552 8,000Magnetic Flow Meters ((1) Canal, (2)WTP, (3) Well Sites) WATER UNFUNDED 552 27,000
Surge Tank Tarp WATER UNFUNDED 552 5,000Clarifier Tarp WATER UNFUNDED 552 10,000Water Treatment Booster Pumps (4) WATER UNFUNDED 552 60,000Main Line Replacement Program WATER UNFUNDED 552 665,000Well 11 PS&E WATER UNFUNDED 552 150,000Upgrade electrical system & VFD for Well #14
WATER UNFUNDED 552 150,000
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Update Master Plans WATER UNFUNDED 552 350,000
Water Plant Upgrades WATER UNFUNDED 552 100,000Clarifier Renovations WATER UNFUNDED 552 10,000Turnout Upgrades WATER UNFUNDED 552 200,000Well 11 Renovation WATER UNFUNDED 552 10,000,000Water Meters Digital Upgrade WATER UNFUNDED 552 2,000,000Storage Tank Improvements WATER UNFUNDED 552 455,000Groundwater wells per Feasibility Study
WATER UNFUNDED 552 20,280,000
WATER TOTAL:
503,200 317,600 1,695,000 32,735,000
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CATEGORY DEPARTMENT

FUNDING

SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSED
SEWER/STORM DRAINAGE (4) 2025 2026 2027 2028Replace Bar Screen SEWER/STORM DRAIN UNFUNDED 553 70,000Mission Control for Hickory Lift Station
SEWER/STORM DRAIN UNFUNDED 553 25,000
Disc Harrows (10‐footer) SEWER/STORM DRAIN UNFUNDED 553 20,000Metal Building Shed Fenced SEWER/STORM DRAIN UNFUNDED 553 150,000Splitter Box‐3 Slough Gates SEWER/STORM DRAIN UNFUNDED 553 10,000Another R.A.S Pump Standby SEWER/STORM DRAIN UNFUNDED 553 20,000Weed Sprayer SEWER/STORM DRAIN UNFUNDED 553 25,000Crane on Wastewater Truck SEWER/STORM DRAIN UNFUNDED 553 50,000Re‐do Guide Rails at Hickory Lift Station
SEWER/STORM DRAIN UNFUNDED 553 20,000
Extra Flight Pump for Hickory Lift
Station
SEWER/STORM DRAIN UNFUNDED 553 10,000
Re‐do Drying Beds (4) SEWER/STORM DRAIN UNFUNDED 553 500,000Relined The 2 East Dryings Beds SEWER/STORM DRAIN UNFUNDED 553 300,000Enclosed Tractor SEWER/STORM DRAIN UNFUNDED 553 200,000Upgrade SCADA System SEWER/STORM DRAIN UNFUNDED 553 250,000Vacuum Truck with Jet Rotter SEWER/STORM DRAIN UNFUNDED 553 500,000Camara System for Main Line Inspections
SEWER/STORM DRAIN UNFUNDED 553 50,000
Update Master Plans SEWER/STORM DRAIN UNFUNDED 553 350,000 SEWER/STORM DRAIN TOTAL: 275,000 115,000 1,010,000 1,150,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 134 of 135

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CATEGORY DEPARTMENT

FUNDING

SOURCE FUND PROPOSED PROPOSED PROPOSED PROPOSED
WELLNESS CENTER* 2025 2026 2027 2028Gym Equipment WELLNESS CENTER UNFUNDED 400 27,000Sand Volleyball Court WELLNESS CENTER UNFUNDED 400 50,000Pickleball Courts (2nd Floor Deck) w/ Netting
WELLNESS CENTER UNFUNDED 400 50,000
WELLNESS CENTER TOTAL: 127,000 ‐ ‐ ‐
TOTAL UNFUNDED PROJECTS FY 24‐29 4,240,700 5,831,100 4,066,000 34,748,000 September 12, 2023 Regular Meeting of the Lindsay City Council Page 135 of 135

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A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 23-38

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NUMBER 23-38
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINDSAY, ADOPTING THE FISCAL YEAR 2023 – 2024 OPERATING BUDGET AND THE FISCAL YEARS 2024 – 2029 FIVE-YEAR CAPITAL

IMPROVEMENT PLAN
At a regularly scheduled meeting of the City of Lindsay City Council held on September 12, 2023, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247 WHEREAS, the City Manager and Director of Finance/Treasurer of the City of Lindsay have presented to the Lindsay City Council, an Operating Budget of anticipated receipts and expenditures beginning and retroactively effective July 01, 2023, and ending June 30, 2024 attached hereto to this Resolution; and
WHEREAS, the City Manager of the City of Lindsay has also presented to the Lindsay City Council, a Five-Year Capital Improvement Plan of anticipated funding sources and project costs for the Fiscal Year beginning July 01, 2023, and ending June 30, 2028; and WHEREAS, said presentation includes requested appropriations in the total amount of $19,699,460 including $359,979 of appropriations funded by various grant awards, and of which $8,413,454 is specific to the General Fund and $11,286,006 to non-General Fund divided in aggregate as $1,751,850 reserved for Debt Service and $794,921 unfunded liability for CalPERS, $6,551,639 designated for Capital Improvement Projects and $12,352,900 designated as Operations; and WHEREAS, after a duly held public hearing and careful consideration thereon, the Lindsay City Council reviewed and hereby finds that said operating budget and five-year capital improvement plan are determined to be lawful in its transactions; and WHEREAS, Staff is directed to continue to monitor for continuing compliance with State and Federal laws, including all rules and regulations surrounding Proposition No. 218; and WHEREAS, the City Manager has full authority to carry out the budget within the scope and procedures of the City Charter, Municipal Code and Council approved policy and procedures; and WHEREAS, this budget includes a 2% salary increase for Contract employees and employees in the Mid-Management Group; and
WHEREAS, it is mandated that the City Council authorization of the adopted budget shall be for the City as a whole and that a change to appropriation in total shall be subject to approval of the City Council; and
September 12, 2023 Regular Meeting of the Lindsay City Council

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A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 23-38

Page 2 of 3 ends

WHEREAS, it is hereby declared that, in addition to the City Council’s level of authority, there is a need for a level of administrative authority over the adopted budget. Therefore, the City Manager shall have the administrative authority to approve appropriation transfers between expenditure lineitem accounts as long as the funding source for the line-item from with the appropriation is being transferred is a legal funding source for the new anticipated use.

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

SECTION 1. Approve and adopts the Fiscal Year 2023 – 2024 Operating Budget and FiveYear Capital Improvement Plan for the City of Lindsay, as presented on this date, and attached hereto to this Resolution.

SECTION 2. The City Clerk will provide copies of this Resolution along with the appropriate attachments to interested residents of the City of Lindsay upon their request.

SECTION 3. This Resolution shall be effective immediately upon its approval or adoption.

SECTION 4. The Mayor, or presiding officer, is hereby authorized to affix their signature to the Resolution, signifying its adoption by the City Council of the City of Lindsay, and the City Clerk or their duly appointed deputy, is directed to attest thereto.

September 12, 2023 Regular Meeting of the Lindsay City Council

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A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 23-38

Page 3 of 3 ends

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

MEETING DATE September 12, 2023
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 HIPOLITO A. CERROS

CITY CLERK MAYOR
September 12, 2023 Regular Meeting of the Lindsay City Council

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STAFF REPORT

Page 1 ends

TO: Lindsay City Council
FROM: Salvador Guzman, Director of Finance
DEPARTMENT: Finance
ITEM NO.: 12.3
MEETING DATE: September 12, 2023

ACTION & RECOMMENDATION
Public Hearing to Consider the Approval of Resolution No. 23-39, A Resolution of the City Council of the City of Lindsay Approving and Adopting the Fiscal Year 2023 – 2024 GANN Appropriations Limit.

BACKGROUND | ANALYSIS
Voter approved California Proposition 4 (1978) and Proposition 111 (1990) established restrictions on the amount of revenues a local government agency can appropriate in any fiscal year. Specifically, Proposition 111 added new categories for exempt appropriations, including appropriations resulting from certain emergencies. The appropriations limit is based on actual appropriations established during the 1978-1979 fiscal year and is adjusted each year thereafter by the rate change of population and inflation.

The City actively pursues grant funding and other cost-sharing agreements which enable the City to spend at levels below the appropriations limit. For the Fiscal Year 2023 – 2024, the appropriations subject to the appropriations limit is calculated at $18,362,398 as referenced in the Fiscal Year 2023 – 2024 proposed operating budget. Since the GANN Limit is greater than the budgeted revenues subject to the appropriations limit, the City is allowed to spend all of its proceeds from taxes in the coming fiscal year.

Updates to the budget will be presented on a quarterly basis to City Council and the public to ensure transparency in fiscal operations.

FISCAL IMPACT
Approves Fiscal Year 2023 – 2024 operational expenditures within the constraints of the appropriations limit in the amount of $18,362,398 million dollars.

ATTACHMENTS
• Resolution No. 23-39
September 12, 2023 Regular Meeting of the Lindsay City Council

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A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 23-39

Page 1 of 3 ends

NUMBER 23-39
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINDSAY APPROVING AND ADOPTING THE FISCAL YEAR 2023 – 2024 GANN

APPROPRIATIONS LIMIT
At a regularly scheduled meeting of the City of Lindsay City Council held on September 12, 2023, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247 WHEREAS, in November of 1979, California voters did adopt Proposition 4, commonly called the GANN Amendment, which added Article XIII-B of the California Constitution; and WHEREAS, the provisions of the Article establish maximum appropriation limitations commonly called “GANN Limits,” for public agencies; and
WHEREAS, in November 1990, the California electorate did adopt Proposition 111, amending the restriction on the amount of government revenue which may be appropriated in any fiscal year; and WHEREAS, appropriations limit applies only to those revenues defined as proceeds of taxes levied by or for that entity; and
WHEREAS, the City of Lindsay must establish a GANN Limit for the 2023 – 2024 fiscal year in accordance with the provisions of Article XIII-B and applicable statutory law; and WHEREAS, the City Manager and Finance Director/Treasurer of the City of Lindsay did present to the Lindsay City Council, a Budget of anticipated receipts and expenditures for the Fiscal Year beginning July 1, 2023, and ending June 30, 2024; and
WHEREAS, the City Manager of the City of Lindsay has also presented to the Lindsay City Council, a Five-Year Capital Improvement Plan of anticipated funding sources and project costs for the Fiscal Year beginning July 1, 2023, and ending June 30, 2028; and WHEREAS, said presentation included requested appropriations in the total amount of $18,362,398 of appropriations subject to the appropriations limit; and WHEREAS, after a duly held public hearing and careful consideration thereon, the Lindsay City Council reviewed and hereby finds that said budget and five-year capital improvement plan are determined to be lawful in its transactions; and
WHEREAS, the City Manager, or Designee, has full authority to carry out this budget within the legal framework of the law including but not limited applying for grants, executing contracts, directing human resources and other duties of the City Manager; and September 12, 2023 Regular Meeting of the Lindsay City Council

Page 389 ends

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 23-39

Page 2 of 3 ends

WHEREAS, it is mandated that the City Council authorization of the adopted budget shall be for the City as a whole and that a change to appropriation in total shall be subject to approval of the Council; and
WHEREAS, it is hereby declared that, in addition to the City Council’s level of authority, there is a need for a level of administrative authority over the adopted budget. Therefore, the City Manager shall have the administrative authority to approve appropriation transfers between expenditure lineitem accounts as long as the funding source for the line-item from with the appropriation is being transferred is a legal funding source for the new anticipated use.

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 does hereby declare that the appropriations limit for the 2023 – 2024 fiscal year has been hereby approved by the City Council.

SECTION 2. The City Clerk will provide copies of this Resolution along with the appropriate attachments to interested residents of the City of Lindsay.

SECTION 3. This Resolution shall be effective immediately upon its approval or adoption.

September 12, 2023 Regular Meeting of the Lindsay City Council

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A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 23-39

Page 3 of 3 ends

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

MEETING DATE September 12, 2023
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 HIPOLITO A. CERROS

CITY CLERK MAYOR
September 12, 2023 Regular Meeting of the Lindsay City Council

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Lindsay City CouncilSeptember 12, 2023

Lindsay City Council
September 12, 2023