Lindsay City Council
September 26, 2023

LINDSAY CITY COUNCIL

REGULAR MEETING AGENDA
City Hall, 251 E. Honolulu St., Lindsay, CA 93247
Notice is hereby given that the Lindsay City Council will hold a Regular Meeting on September 26, 2023, at 6:00 PM in person and via webinar. The webinar address for members of the public is https://zoom.us/j/99279557087. Those who would like to make a public comment during the public comment portion of the agenda may do so by utilizing the raise hand feature or indicating they would like to make a comment in the chat.

Persons with disabilities who may need assistance should contact the City Clerk prior to the meeting at (559) 562-7102 ext. 8034 or via email at [email protected].

1. CALL TO ORDER

2. PLEDGE
Led by Mayor CERROS.

3. ROLL CALL

4. APPROVAL OF AGENDA

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

6. COUNCIL REPORT

7. CITY MANAGER REPORT

8. INTRODUCTION ITEMS

8.1 Introduction of Lindsay High School Associated Student Body (ASB) Representative Daisy Andrade-Lemus
Presented by Francesca Quintana, City Clerk & Assistant to the City Manager

8.2 Introduction of Maintenance Gaspar Andrade, Jonathan Gutierrez, and Rogelio Cortez (p. 4) Presented by Marshall Chairez, Maintenance Senior III
September 26, 2023 Regular Meeting of the Lindsay City Council

9. DISCUSSION ITEMS

9.1 Discussion and Direction Regarding Approval or Denial of Councilmember Absences (p. 5) Item Requested by Council Member Serna
Presented by Megan Dodd, City Attorney

9.2 City Council Contingency Fund (p. 6)
Item Requested by Mayor Cerros
Presented by Salvador Guzman, Director of Finance

9.3 Downtown Area Maintenance and Vacant Property Abatement (pp. 7 – 13) Item Requested by Council Member Serna
Presented by Heidi Schoeppe, President/Managing Director of Webb Municipal Finance, LLC

10. PRESENTATION ITEMS

10.1 Streets Update
Item Requested by Mayor Pro Tem Flores
Presented by Neyba Amezcua, Director of City Services & Planning

10.2 Fiscal Year 2021 – 2022 Annual Comprehensive Financial Report (ACFR) (pp. 14 – 101) Presented by Joseph M. Tanner, City Manager

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

11.1 Minutes from September 12, 2023, Regular Meeting (pp. 102 – 107)

11.2 Warrant List for September 01, 2023, through September 17, 2023 (pp. 108 – 117)

11.3 Consider Minute Order Approval Funding Reallocation of Fiscal Year 2022 – 2023 Scada Expansion Project to the Water Treatment Plant Filter Bank A & D Turbidity Meters Upgrade Project (pp. 118 – 123)

11.4 Consider Minute Order Approval of Letter of Support for Frontier’s Fiber Federal Funding Account (FFA) Tulare County Application (p. 124)

12. PUBLIC HEARING ITEMS

12.1 City of Lindsay Budget, Capital Improvement Plan, and GANN Appropriations (pp. 125 – 268)
A. Second Public Hearing to Consider the Approval of Resolution No. 23-38, A Resolution of the City Council of the City of Lindsay, Adopting the Fiscal Year September 26, 2023 Regular Meeting of the Lindsay City Council

2023 – 2024 Operating Budget and the Fiscal Years 2024 – 2029 Five-Year Capital Improvement Plan (pp. 125 – 264)
B. Second 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 (pp. 265 – 268) Presented by Salvador Guzman, Director of Finance

12.2 Sign Ordinance (pp. 269 – 301)
A. First Reading of Ordinance No. 611, An Ordinance of the City Council of the City of Lindsay Amending Chapter 18.14 Home Occupations; Temporary Subdivision Signs And Sales Offices; Mobile Parks; Signs And Outdoor Advertising Structures; Manufactured And Second House Units of Title Eighteen (18) Zoning of the Lindsay Municipal Code, and Authorization to Waive Full Reading of Said Ordinance and Authorize Reading by Title Only (pp. 269 – 297) B. Public Hearing to Consider Approval of Resolution No. 23-40, A Resolution of the City Council of the City of Lindsay Amending Sign Permit Fees and Charges and Repealing all Other Resolutions Relative to Sign Permit Fees and Charges Thereto (pp. 298 – 301)
Presented by Araceli Mejia, Assistant City Planner

13. EXECUTIVE (CLOSED) SESSION

13.1 Conference With Legal Counsel – Anticipated Litigation Significant Exposure to Litigation Pursuant to Cal. Gov. Code §54956.9(d)(2): One (1) Case

14. REQUEST FOR FUTURE ITEMS
Council requests for future agenda items, can be called for by any Councilmember during the ‘Request for Future Items’ section of a regular meeting. Immediately following the request of an item, a vote will be taken on the item. If a majority of the City Council supports further study of the item, then a full staff analysis will be prepared within a reasonable time as determined by the City Manager unless otherwise directed by a majority of the City Council.

Discussion shall be limited to whether an item should be added to an agenda, not the merit of the item.

15. ADJOURNMENT
Lindsay City Council meetings are held in the City Council Chambers at 251 E. Honolulu Street in Lindsay, California beginning at 6:00 P.M. on the second and fourth Tuesday of every month unless otherwise noticed. Materials related to an Agenda item submitted to the legislative body after distribution of the Agenda Packet are available for public inspection in the office of the City Clerk during normal business hours. Complete agenda is available at www.lindsay.ca.us. In compliance with the Americans with Disabilities Act & Ralph M. Brown Act, if you need special assistance to participate in this meeting, or to be able to access this agenda and documents in the agenda packet, please contact the office of the City Clerk at (559) 562-7102 x 8034. Notification 48 hours prior to the meeting will enable the City to ensure accessibility to this meeting and/or provision of an alternative format of the agenda and documents in the agenda packet.

The next Regular Meeting of the Lindsay City Council is scheduled to be held on September 26, 2023.

September 26, 2023 Regular Meeting of the Lindsay City Council

September 26, 2023 Regular Meeting of the Lindsay City Council

STAFF REPORT

TO: Lindsay City Council
FROM: Megan Dodd, City Attorney
DEPARTMENT: City Attorney
ITEM NO.: 9.1
MEETING DATE: September 26, 2023

ACTION & RECOMMENDATION
Discussion and Direction Regarding Approval or Denial of Councilmember Absences.

BACKGROUND | ANALYSIS
At the August 08, 2023, Regular City Council Meeting, City Council directed staff to bring back an item for discussion regarding approval and denial of councilmember absences. Councilmember Serna requested to discuss whether the Council could establish a rule that all five councilmembers be present when approving or denying absences.

First, we cannot prevent a majority from voting on an item if a quorum exists.

Second, it would be impractical to require all councilmembers present when voting on an absence, because the councilmember requesting the absence most likely will not be present. This would mean the Council could never vote to approve or deny that councilmember’s absences. If that councilmember’s absences are never approved, then he or she will lose their seat. For example, if a councilmember has to have emergency heart surgery and is going to be in the hospital for two months, that councilmember will need to be present to vote on his or her absences, which would be impossible to do. Additionally, the Council could have a vacant seat, which would also make it impossible to vote on absences and would result in the councilmember losing his or her seat.

For those reasons stated above, we do not recommend requiring that all councilmember’s be present in order to vote on councilmember absences.

FISCAL IMPACT
No fiscal impact associated with this action.

ATTACHMENTS
• None
September 26, 2023 Regular Meeting of the Lindsay City Council

STAFF REPORT

TO: Lindsay City Council
FROM: Salvador Guzman, Director of Finance
DEPARTMENT: Finance
ITEM NO.: 9.2
MEETING DATE: September 26, 2023

ACTION & RECOMMENDATION
Discussion on City Council Contingency Fund.

This is an informational item only at this time – the purpose of this report is to provide information to facilitate a discussion among the City Council regarding the current balance, proposed budget amount for Fiscal Year 2023 – 2024, and to provide examples of eligible ways to spend said funds.

BACKGROUND | ANALYSIS
At the September 12, 2023, Regular Meeting of the Lindsay City Council, the Council requested an agenda item regarding the City Council Contingency Fund No. 101-4010-037050 as a part of the request for future items portion of the meeting.

The City Council Contingency Fund is a designated reserve fund specifically established to offer the City Council discretionary financial resources to support projects that enhance the quality of life of Lindsay residents. The Contingency Funds primary purpose is to facilitate the Council's engagement in community-driven initiatives to overall provide a benefit to the community (i.e., Little Leagues, Civic Festivals. etc.).

For the 2023 – 2024 Fiscal Year, the fund balance is $25,000 and the allocation is $25,000. While the fund provides flexibility in its utilization, it is paramount to remember that these are public funds and that ensuring transparency, accountability, and remaining aligned with the broader goals of community development and enhancement is key.

FISCAL IMPACT
CITY COUNCIL CONTINGENCY FUND No. 101-4010-037050 is sourced from the General Fund. The proposed Fiscal Year 2023 – 2024 Operating Budget allocates $25,000 to the fund for the financial year.

ATTACHMENTS
• None.

September 26, 2023 Regular Meeting of the Lindsay City Council

Downtown Area
Maintenance and
Vacant Property
Abatement
September 26, 2023 Regular Meeting of the Lindsay City Council

1. Review Proposed Boundary Area for CFD

2. Discuss Services Eligible to be provided by CFD

3. Review formation process

4. Discuss Schedule

5. Vacant Property Abatement
City Downtown Area Services CFD
AGENDA
September 26, 2023 Regular Meeting of the Lindsay City Council

Project Area
Vacant Downtown Properties
Zoning:

Commercial, retail, mixed-use, light
industrial and heavy industrial
Action Requested:

Confirmation of Boundary Area
September 26, 2023 Regular Meeting of the Lindsay City Council

Eligible Services:
• Police protection services
• Fire protection and suppression services
• Ambulance and paramedic services
• Recreation program services
• Maintenance and lighting of parks,
parkways, streets, roads, and open space
• Services for hazardous waste cleanup
• Flood and storm protection services
Action Requested:

Confirmation of Boundary Area
Overview:
• Finance new public improvements and/or
services
• 2/3 majority vote required to form (either by
acreage or registered voter election)
• Governed by Rates and Method of
Apportionment
• Can be bonded for infrastructure (limited
term)
• Services can currently be assessed in
perpetuity

CITY DOWNTOWN

SERVICES

COMMUNITY

FACILITIES DISTRICT
September 26, 2023 Regular Meeting of the Lindsay City Council

CFD Formation Process
Consent of legislative body required
Establish a Financing Team
Get Land Secured Debt and Disclosure Policies in place
• Step 1:
• Petition/Local Agency Initiation
• Step 2:
• Resolution of Intention
• Rate and Apportionment & Boundary Map
• Set Public Hearing and Establish Voting Procedures
• Step 3:
• Public Hearing & Written Protest
• Resolution of Formation
• Set Election
• Step 4:
• CFD Election- General or Special Election
• Step 5:
• Certify Election Results
• Enact Ordinance
Steps to Formation
September 26, 2023 Regular Meeting of the Lindsay City Council

• Annual Public Hearing (No Vote)
• Resolution Placing delinquent Nuisance Abatement
Charges on the Property Tax Bill
• Abatement of unlawful acts and public nuisance
• Annual assessment based on delinquent
violations/citations and administration fees.
• Lien placed on property to recover the costs
• Lien released upon payment in full of property taxes
the respective Fiscal Year
VACANT

PROPERTY

ABATEMENT
Abatement of Public Nuisances and Unlawful Acts
Will require Code Enforcement Citations, an update to
the Municipal Code to allow for the recovery of Public
Nuisance Abatement Costs and administrative
expenses, and determination/definition of public
nuisance.

September 26, 2023 Regular Meeting of the Lindsay City Council

Need more info? Let’s talk.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Annual Financial Report
Fiscal Year 2021 – 2022
September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY

ANNUAL FINANCIAL REPORT
JUNE 30, 2022
September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY

ANNUAL FINANCIAL REPORT
June 30, 2022

TABLE OF CONTENTS

Page

FINANCIAL SECTION
Independent Auditor’s Report ...................................................................................................................................... 1 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ................................................................................................................................ 5 Statement of Activities ...................................................................................................................................... 6 Fund Financial Statements:

Governmental Funds:

Balance Sheet ............................................................................................................................................. 8 Reconciliation of the Governmental Funds – Balance Sheet to the Statement of Net Position ................. 9 Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................. 10 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .................................................... 11 Proprietary Funds:

Statement of Net Position .......................................................................................................................... 12 Statement of Revenues, Expenses, and Changes in Net Position ........................................................... 14 Statement of Cash Flows ......................................................................................................................... 16 Fiduciary Funds:

Statement of Fiduciary Net Position .......................................................................................................... 18 Statement of Changes in Fiduciary Net Position....................................................................................... 19 Notes to Basic Financial Statements .................................................................................................................. 21 Required Supplementary Information:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund…………………. .................................................................................................................. 67 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Street Improvement Special Revenue Fund ............................................................................................. 68 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Local Transportation Special Revenue Fund ............................................................................................ 69 Schedule of the Local Government’s Proportionate Share of the Net Pension Liability ..................................... 70 Schedule of Pension Contributions ..................................................................................................................... 71 September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY

ANNUAL FINANCIAL REPORT
June 30, 2022

TABLE OF CONTENTS (CONTINUED)

FINANCIAL SECTION (CONTINUED) Page
Required Supplementary Information: (Continued)
Schedule of Change in Net OPEB Liability and Related Ratios ......................................................................... 72 Schedule of OPEB Contributions ........................................................................................................................ 73 Combining and Individual Fund Statements and Schedules:

Nonmajor Governmental Funds:

Combining Balance Sheet .............................................................................................................................. 76 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .................................... 78 Statement of Changes in Assets and Liabilities ........................................................................................... 110

STATISTICAL SECTION
Statistical section table of contents ................................................................................................................... 113 Net Position by Component .............................................................................................................................. 114 Changes in Net Position .................................................................................................................................... 115 Fund Balances, Governmental Funds .............................................................................................................. 117 Changes in Fund Balances, Governmental Funds ........................................................................................... 118 Tax Revenues by Source, Governmental Funds .............................................................................................. 119 Taxable Sales by Category ............................................................................................................................... 120 Transaction and Use Tax by Category ............................................................................................................. 121 Direct and Overlapping Sales Tax Rates .......................................................................................................... 122 Net Taxable Assessed Value History ................................................................................................................ 123 Property Tax Rates ........................................................................................................................................... 124 Principal Property Taxpayers ............................................................................................................................ 125 Property Tax Levies and Collections ................................................................................................................ 126 Ratios of Outstanding Debt by Type ................................................................................................................. 127 Ratios of General Bonded Debt Outstanding.................................................................................................... 129 Computation of Direct and Overlapping Debt ................................................................................................... 130 CITY
June 30, 2016
136
Full-time Equivalent City Government Employees by Function/Program ......................................................... 137 Operating Indicators by Function/Program ....................................................................................................... 138 Capital Asset Statistics by Function/Program ................................................................................................... 139 September 26, 2023 Regular Meeting of the Lindsay City Council

Wastewater Disclosure I ................................................................................................................................... 140 Wastewater Disclosure II .................................................................................................................................. 142 Water Disclosure I ............................................................................................................................................. 144 Water Disclosure II ............................................................................................................................................ 146 September 26, 2023 Regular Meeting of the Lindsay City Council

FINANCIAL SECTION
September 26, 2023 Regular Meeting of the Lindsay City Council

1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 9465 WILSHIRE BLVD., 3RD FLOOR 5800 HANNUM AVENUE, SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com

WILSON LAM, CPA
Independent Auditor’s Report
Honorable Mayor and City Council
City of Lindsay
Lindsay, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Lindsay, California (City) as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Substantial Doubt about the City’s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the City will continue as a going concern. As discussed in Note 17 to the basic financial statements, the City has a significant deficit fund balance in its General Fund due to significant amounts owed to other funds including the City’s enterprise funds. The significant portion of the City’s enterprise funds’ unrestricted net position consists of these receivables, and hence if not repaid would either create deficits or significantly reduce unrestricted net position of each fund. Management’s evaluation of the events and conditions and management’s plans regarding those matters also are described in Note 17. The basic financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

Change in Accounting Principle
As discussed in Note 1 of the notes to the basic financial statements, effective July 1, 2021, the City adopted the Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. Our opinion is not modified with respect to this matter.

September 26, 2023 Regular Meeting of the Lindsay City Council

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that, the budgetary comparison schedules on pages 67 through 69, Schedule of the City’s Proportionate Share of the Net Pension Liability, Schedule of Pension Contributions, the Schedule of Changes in the Net OPEB Liability and Related Ratios, Schedule of OPEB Contributions on pages 70 through 73, be presented to supplement the financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

September 26, 2023 Regular Meeting of the Lindsay City Council

3 Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s financial statements as a whole. The combining nonmajor fund’s financial statements are presented for the purpose of additional analysis and are not required parts of the financial statements.

The combining nonmajor fund’s financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 22, 2023 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
September 22, 2023
September 26, 2023 Regular Meeting of the Lindsay City Council

4 THIS PAGE INTENTIONALLY LEFT BLANK
September 26, 2023 Regular Meeting of the Lindsay City Council

Governmental Business-type
Activities Activities Total
ASSETS
Current Assets:

Cash and investments $ 11,033,042 $ 1,625,635 $ 12,658,677 Accounts receivable 326,359 508,224 834,583
Loans and notes receivable 61,729 - 61,729
Interest receivable 16,655 2,233 18,888
Intergovernmental receivable 1,903,918 81,556 1,985,474 Lease receivable - 1,080,686 1,080,686
Internal balances (4,578,072) 4,578,072 -
Total Current Assets 8,763,631 7,876,406 16,640,037
Non-current Assets:

Right to use leased assets, net - 685,767 685,767
Capital assets:

Not being depreciated 4,339,098 464,868 4,803,966
Being depreciated, net of accumulated depreciation 40,591,948 24,427,634 65,019,582 Total Non-current Assets 44,931,046 25,578,269 70,509,315 Total Assets 53,694,677 33,454,675 87,149,352

DEFERRED OUTFLOWS OF RESOURCES
Pension related 1,704,977 480,892 2,185,869
OPEB related 206,666 88,243 294,909
Total Deferred Outflows of Resources 1,911,643 569,135 2,480,778

LIABILITIES
Current Liabilities:

Accounts payable 428,400 121,062 549,462
Accrued wages 225,224 86,190 311,414
Accrued interest 45,429 151,746 197,175
Deposits payable 275 8,920 9,195
Lease liabilities - current - 8,395 8,395
Compensated absences - current 220,348 60,501 280,849
Bonds and other long-term debt - current 515,924 307,103 823,027 Total Current Liabilities 1,435,600 743,917 2,179,517
Non-current Liabilities
Lease liabilities - 685,541 685,541
Compensated absences 88,913 24,414 113,327
Bonds payable 671,301 10,295,170 10,966,471
COPS payable 955,054 - 955,054
Settlement payable 4,288,981 - 4,288,981
Capital lease payable 401,570 - 401,570
OPEB 1,400,476 597,972 1,998,448
Net pension liability 4,634,893 1,307,278 5,942,171
Total Non-current Liabilities 12,441,188 12,910,375 25,351,563 Total Liabilities 13,876,788 13,654,292 27,531,080

DEFERRED INFLOWS OF RESOURCES
Leases - 1,053,042 1,053,042
OPEB related 238,838 101,977 340,815
Pension related 3,998,605 1,127,813 5,126,418
Total Deferred Inflows of Resources 4,237,443 2,282,832 6,520,275

NET POSITION
Net investment in capital assets 42,224,150 14,309,704 56,533,854 Restricted for:

Parks and recreation 99,535 - 99,535
Community services 80,832 - 80,832
Streets and roads 8,835,926 - 8,835,926
Unrestricted (13,748,354) 3,776,982 (9,971,372)
Total Net Position $ 37,492,089 $ 18,086,686 $ 55,578,775

CITY OF LINDSAY

STATEMENT OF NET POSITION
June 30, 2022
Primary Government
See Accompanying Notes to Basic Financial Statements
5 September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY

STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2022
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Governmental Activities:

General government $ 2,044,284 $ 118,722 $ 2,473,728 $ - Public safety 3,506,984 81,586 2,193 -
Parks and recreation 248,630 51,550 479 -
Public works 777,757 393,926 - 3,543
Streets and roads 1,454,987 - 1,616,179 878,312
Community development 98,782 - 8,431 -
Interest and fiscal charges 106,670 - - -
Unallocated depreciation 1,534,256 - - -
Total Governmental Activities 9,772,350 645,784 4,101,010 881,855 Business-type Activities:

Water 2,176,447 1,864,642 - -
Sewer 1,428,947 1,632,083 - -
Refuse 997,471 892,538 - -
Wellness Center 1,225,614 462,790 - 285,000
Total Business-type Activities 5,828,479 4,852,053 - 285,000 Total Primary Government $ 15,600,829 $ 5,497,837 $ 4,101,010 $ 1,166,855 General Revenues:

Taxes:

Property taxes
Sales taxes
Measure O taxes
Utilities users' taxes
Other taxes
Use of money and property
Miscellaneous
Transfers
Total General Revenues and Transfers
Change in Net Position
Net Position - Beginning of Fiscal Year
Prior Period Adjustments
Net Position - Beginning of Fiscal Year, Restated
Net Position - End of Fiscal Year
See Accompanying Notes to Basic Financial Statements
6 September 26, 2023 Regular Meeting of the Lindsay City Council

Governmental Business-type
Activities Activities Total
$ 548,166 $ - $ 548,166
(3,423,205) - (3,423,205)
(196,601) - (196,601)
(380,288) - (380,288)
1,039,504 - 1,039,504
(90,351) - (90,351)
(106,670) - (106,670)
(1,534,256) - (1,534,256)
(4,143,701) - (4,143,701)
- (311,805) (311,805)
- 203,136 203,136
- (104,933) (104,933)
- (477,824) (477,824)
- (691,426) (691,426)
(4,143,701) (691,426) (4,835,127)
391,653 - 391,653
1,568,150 - 1,568,150
1,689,595 - 1,689,595
996,296 - 996,296
2,181,224 - 2,181,224
(63,020) (15,626) (78,646)
453,098 - 453,098
(210,534) 210,534 -
7,006,462 194,908 7,201,370
2,862,761 (496,518) 2,366,243
34,721,997 18,560,316 53,282,313
(92,669) 22,888 (69,781)
34,629,328 18,583,204 53,212,532
$ 37,492,089 $ 18,086,686 $ 55,578,775

Net (Expenses) Revenues
and Changes in Net Position
7 September 26, 2023 Regular Meeting of the Lindsay City Council

Local Nonmajor Total
Transportation Governmental Governmental
General Fund Funds Funds
ASSETS:

Cash and investments $ 4,657,332 $ 1,886,203 $ 2,867,703 $ 1,621,804 $ 11,033,042 Receivables:

Accounts and taxes 295,348 30,782 - 229 326,359
Interest 9,640 2,628 3,216 1,171 16,655
Intergovernmental 760,368 12,481 866,739 264,330 1,903,918 Due from other funds 301,032 - - - 301,032
Advance to other funds - 1,557,120 - 125,000 1,682,120
Loans and notes receivable - - - 61,729 61,729
Total Assets $ 6,023,720 $ 3,489,214 $ 3,737,658 $ 2,074,263 $ 15,324,855

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable $ 351,160 $ 20,084 $ - $ 57,156 $ 428,400 Accrued wages 213,084 - 4,652 7,488 225,224
Deposits payable 275 - - - 275
Due to other funds - - - 228,919 228,919
Advance from other funds 6,332,305 - - - 6,332,305
Total Liabilities 6,896,824 20,084 4,652 293,563 7,215,123 Deferred inflows of resources:

Unavailable revenue 433,334 - - 195,462 628,796
Total deferred inflows of resources 433,334 - - 195,462 628,796 Fund balances
Restricted - 3,469,130 3,733,006 1,814,157 9,016,293
Unassigned (1,306,438) - - (228,919) (1,535,357)
Total Fund Balances (1,306,438) 3,469,130 3,733,006 1,585,238 7,480,936 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 6,023,720 $ 3,489,214 $ 3,737,658 $ 2,074,263 $ 15,324,855

CITY OF LINDSAY

BALANCE SHEET

GOVERNMENTAL FUNDS
June 30, 2022
Street
Improvement
Fund
Special Revenue Fund
See Accompanying Notes to Basic Financial Statements
8 September 26, 2023 Regular Meeting of the Lindsay City Council

Fund balances for governmental funds $ 7,480,936
Amounts reported for governmental activities in the Statement of Net Position are different from those reported in the Governmental Funds because of the following:

Capital assets used in Governmental Activities are not current resources and, therefore, are not reported in the Governmental Funds Balance Sheet.

Capital assets $81,135,590
Less: accumulated depreciation (36,204,544) 44,931,046
Long-term debt liabilities, including bonds payable and interest payable, are not due and payable in the current period and therefore are not reported in the funds.

Compensated absences (309,261)
Revenue bonds payable (825,000)
COPS (1,067,303)
Settlement payable (4,480,624)
Capital leases payable (472,083)
Net pension liability (4,634,893)
Interest payable (45,429)
OPEB liability (1,400,476) (13,235,069)
In governmental funds, bond discounts are recognized as other financing sources in the period they are incurred. In the government-wide statements, bond discounts are amortized over the life of the debt. 12,180
Intergovernmental receivables which are not financial resources but are revenues under the full accrual method. 628,796
Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions are not reported because they are applicable to future periods.

In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported.

Deferred outflows of resources relating to pensions 1,704,977 Deferred inflows of resources relating to pensions (3,998,605) (2,293,628) Deferred outflows and inflows of resources relating to OPEB: In governmental funds, deferred outflows and inflows of resources relating to OPEB are not reported because they are applicable to future periods.

In the statement of net OPEB, deferred outflows and inflows of resources relating to OPEB are reported.

Deferred inflows of resources relating to OPEB (238,838) Deferred outflows of resources relating to OPEB 206,666 (32,172) Net position of governmental activities $ 37,492,089

CITY OF LINDSAY

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
June 30, 2022
See Accompanying Notes to Basic Financial Statements
9 September 26, 2023 Regular Meeting of the Lindsay City Council

Total
Governmental
General Funds

REVENUES
Property taxes $ 391,653 $ - $ - $ - $ 391,653
Sales taxes 1,568,150 - - - 1,568,150
Measure O taxes 1,689,595 - - - 1,689,595
Utilities users' taxes 996,296 - - - 996,296
Other taxes 2,181,224 - - 72,628 2,253,852
Street improvement program - 833,070 - - 833,070
Intergovernmental 1,806,794 - 1,126,840 572,145 3,505,779 Fines and forfeitures 184,384 - - - 184,384
License and permits 585,683 - - 36,250 621,933
Use of money and property (63,020) (17,143) (15,283) (1,906) (97,352) Charges for services 23,937 - - - 23,937
Other, donations, and reimbursements 268,714 - - 9,135 277,849 Total Revenues 9,633,410 815,927 1,111,557 688,252 12,249,146

EXPENDITURES
Current:

General government 1,304,688 - - 78,522 1,383,210
Public safety 3,506,984 - - - 3,506,984
Park and recreation 207,565 - - 41,065 248,630
Public works 777,757 - - - 777,757
Streets and roads 763,683 20,084 78,746 280,107 1,142,620 Community development 97,173 - - 1,609 98,782
Capital outlay 1,788,103 - 177,442 35,473 2,001,018
Debt service:

Principal retirement 357,780 49,861 86,182 - 493,823
Interest and fiscal charges 68,369 - 34,186 - 102,555
Total Expenditures 8,872,102 69,945 376,556 436,776 9,755,379 Excess of Revenues over
(under) Expenditures 761,308 745,982 735,001 251,476 2,493,767

OTHER FINANCING SOURCES (USES)
Transfers in 728,602 - - - 728,602
Transfers out (329,407) (328,266) - (281,463) (939,136) Total Other Financing
Sources (Uses) 399,195 (328,266) - (281,463) (210,534)
Net Change in Fund Balances 1,160,503 417,716 735,001 (29,987) 2,283,233 Fund Balances (deficit), Beginning of
Fiscal Year (2,466,941) 3,051,414 2,998,005 1,707,894 5,290,372 Prior Period Adjustments - - - (92,669) (92,669)
Fund Balances (deficit), Beginning of
Fiscal Year (restated) (2,466,941) 3,051,414 2,998,005 1,615,225 5,197,703 Fund Balances, End of Fiscal Year $ (1,306,438) $ 3,469,130 $ 3,733,006 $ 1,585,238 $ 7,480,936

CITY OF LINDSAY

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2022
Improvement
Special Revenue Fund
Funds
Governmental
Nonmajor
Fund
Street Local
Transportation
Fund
See Accompanying Notes to Basic Financial Statements
10 September 26, 2023 Regular Meeting of the Lindsay City Council

Net change in fund balances - total governmental funds $ 2,283,233 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. The amount by which capital outlay exceeded depreciation in the current period as follows:

Capital outlay $ 1,688,651
Depreciation (1,534,256) 154,395
In governmental funds, repayments of long-term debt are reported as expenditures.

In the government-wide statements, repayments of long-term debt are reported as reductions of liabilities. 493,823
Interest is not accrued in the governmental funds. However, it is to be accrued in the statement of activities. This is the net change. (634)
Other postemployment benefits reported in the governmental funds includes cash payments made into the trust fund and payments on behalf of retirees. In the Statement of Activities, OPEB expense includes the change in the net OPEB liability, and related change in OPEB amounts for deferred outflows of resources and deferred inflows of resources. (21,122)
In the statement of activities, compensated absences are measured by the amounts earned during the fiscal year. In governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially the amounts paid). This fiscal year, the difference between compensated absences paid and compensated absences earned was: (43,486)
Amortization of bond discounts is not an expense of the governmental funds, but under the full accrual method is a component of interest expense. (3,481)
In governmental funds, pension costs are recognized when employer contributions are made.

In the statement of activities, pension costs are recognized on the accrual basis. This fiscal year, the difference between accrual-basis pension costs and actual employer contributions was: (596,466) Some revenues reported in the Statement of Activities are not considered available to finance current expenditures and therefore are not reported as revenues in the governmental funds. 596,499 Change in net position of governmental activities $ 2,862,761 For the Fiscal Year Ended June 30, 2022

CITY OF LINDSAY

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES
See Accompanying Notes to Basic Financial Statements
11 September 26, 2023 Regular Meeting of the Lindsay City Council

Water Sewer Refuse
Fund Fund Fund
ASSETS
Current Assets:

Cash and investments $ 34,720 $ 1,399,725 $ 191,190
Receivables:

Accounts and taxes 258,030 100,987 49,626
Interest 2 1,900 331
Intergovernmental 27,671 35,475 18,410
Leases - - -
Total Current Assets 320,423 1,538,087 259,557
Noncurrent Assets:

Advance to other funds 1,906,797 2,341,466 401,922
Right to use leased assets, net - 685,767 -
Capital assets
Land 68,377 202,967 -
Construction in progress 12,198 - -
Buildings and improvements 5,104,547 6,800,531 -
Infrastructure 10,321,559 12,912,313 -
Equipment 122,908 302,437 -
Less accumulated depreciation (7,308,247) (11,205,141) - Total Noncurrent Assets 10,228,139 12,040,340 401,922
Total Assets 10,548,562 13,578,427 661,479
Deferred Outflows of Resources:

OPEB related 32,544 24,705 8,408
Pension related 240,446 87,435 65,576
Total deferred outflows of resources 272,990 112,140 73,984

LIABILITIES
Current Liabilities:

Accounts payable 59,768 35,972 70
Accrued wages 33,485 19,746 6,080
Accrued interest 31,279 82,550 -
Deposits payable 8,920 - -
Due to other funds - - -
Lease liabilities - current - 8,395 -
Compensated absences - current 24,095 15,462 5,531
Bonds and other long-term debt - current 61,394 192,420 - Total Current Liabilities 218,941 354,545 11,681
Noncurrent Liabilities
Lease liabilities - 685,541 -
Compensated absences 9,723 6,239 2,232
Bonds and other long-term debt 1,431,517 7,079,305 -
OPEB 220,531 167,410 56,980
Net pension liability 653,639 237,687 178,265
Total Noncurrent Liabilities 2,315,410 8,176,182 237,477 Total Liabilities 2,534,351 8,530,727 249,158
Deferred Inflows of Resources:

Leases - - -
OPEB related 37,609 28,550 9,717
Pension related 563,906 205,057 153,793
Total deferred inflows of resources 601,515 233,607 163,510

NET POSITION
Net investment in capital assets 6,828,431 1,733,213 -
Unrestricted 857,255 3,193,020 322,795
Total Net Position $ 7,685,686 $ 4,926,233 $ 322,795

CITY OF LINDSAY

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
June 30, 2022
Enterprise Funds
See Accompanying Notes to Basic Financial Statements
12 September 26, 2023 Regular Meeting of the Lindsay City Council

Wellness
Center Fund Totals
-$ $ 1,625,635
99,581 508,224
- 2,233
- 81,556
1,080,686 1,080,686
1,180,267 3,298,334
- 4,650,185
- 685,767
181,326 452,670
- 12,198
9,456,043 21,361,121
- 23,233,872
48,571 473,916
(2,127,887) (20,641,275)
7,558,053 30,228,454
8,738,320 33,526,788
22,586 88,243
87,435 480,892
110,021 569,135
25,252 121,062
26,879 86,190
37,917 151,746
- 8,920
72,113 72,113
- 8,395
15,413 60,501
53,289 307,103
230,863 816,030
- 685,541
6,220 24,414
1,784,348 10,295,170
153,051 597,972
237,687 1,307,278
2,181,306 12,910,375
2,412,169 13,726,405
1,053,042 1,053,042
26,101 101,977
205,057 1,127,813
1,284,200 2,282,832
5,748,060 14,309,704
(596,088) 3,776,982
$ 5,151,972 $ 18,086,686
13 September 26, 2023 Regular Meeting of the Lindsay City Council

Water Sewer Refuse
Fund Fund Fund

OPERATING REVENUES
Charges for services $ 1,862,197 $ 1,631,448 $ 867,721
Intergovernmental - - -
8200.02 - Other Income Other operating revenues 2,445 635 24,817 Total Operating Revenues 1,864,642 1,632,083 892,538

OPERATING EXPENSES
Salaries and benefits 721,613 227,128 301,468
Maintenance and operations 1,094,659 578,737 696,003
Amortization - 18,576 -
Depreciation 300,604 425,383 -
Total Operating Expenses 2,116,876 1,249,824 997,471
Operating Income (loss) (252,234) 382,259 (104,933)

NON-OPERATING REVENUES (EXPENSES)
Investment income (loss) 84 (12,969) (2,759)
Interest expense (59,571) (179,123) -
Total Non-operating Revenue (Expenses) (59,487) (192,092) (2,759) NET INCOME (LOSS) BEFORE TRANSFERS (311,721) 190,167 (107,692)

TRANSFERS
Transfers in 99,647 - -
Transfers out (516) (116,366) -
Total Transfers 99,131 (116,366) -
Change in Net Position (212,590) 73,801 (107,692)
Net Position, Beginning of Fiscal Year 7,785,756 4,916,165 456,386 Prior Period Adjustments 112,520 (63,733) (25,899)
Net Position, Beginning of Fiscal Year, restated 7,898,276 4,852,432 430,487 Net Position, End of Fiscal Year $ 7,685,686 $ 4,926,233 $ 322,795

Enterprise Funds

CITY OF LINDSAY

STATEMENT OF REVENUES,

EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2022
See Accompanying Notes to Basic Financial Statements
14 September 26, 2023 Regular Meeting of the Lindsay City Council

Wellness
Center Fund Totals
$ 410,021 $ 4,771,387
285,000 285,000
52,769 80,666
747,790 5,137,053
399,990 1,650,199
547,857 2,917,256
- 18,576
197,797 923,784
1,145,644 5,509,815
(397,854) (372,762)
18 (15,626)
(79,970) (318,664)
(79,952) (334,290)
(477,806) (707,052)
227,769 327,416
- (116,882)
227,769 210,534
(250,037) (496,518)
5,402,009 18,560,316
- 22,888
5,402,009 18,583,204
$ 5,151,972 $ 18,086,686

15 September 26, 2023 Regular Meeting of the Lindsay City Council

Water Sewer Refuse
Fund Fund Fund

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 1,758,871 1,724,140 954,746
Receipts from other operating activities 2,445 635 24,817 Payments to suppliers (1,037,155) (542,765) (915,091)
Payments to employees (650,338) (328,546) (116,882)
Net Cash Provided (Used) by Operating Activities 73,823 853,464 (52,410)

CASH FLOWS FROM NON-CAPITAL AND RELATED

FINANCING ACTIVITIES
Interfund borrowing (40,773) - -
Transfers in 99,647 - -
Transfers out (516) (116,366) -
Net Cash Provided for (Used by) Non-Capital and
Related Financing Activities 58,358 (116,366) -

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Principal payments on lease liabilities - (10,407) -
Interest payments on lease liabilities - (25,593) -
Principal payments on debt (59,462) (186,255) -
Interest paid (57,699) (156,871) -
Acquisition and construction of capital assets (12,942) (36,255) - Net Cash Used by Capital and Related Financing Activities (130,103) (415,381) -

CASH FLOWS FROM INVESTING ACTIVITIES
Investment income (loss) 82 (14,869) (3,090)
Net Cash Provided (Used) by Investing Activities 82 (14,869) (3,090) Increase (Decrease) in cash and cash equivalents 2,160 306,848 (55,500) Cash and Cash Equivalents, Beginning of Fiscal Year 32,560 1,092,877 246,690 Cash and Cash Equivalents, End of Fiscal Year $ 34,720 $ 1,399,725 $ 191,190

RECONCILIATION OF CASH AND CASH EQUIVALENTS TO

THE STATEMENT OF NET POSITION
Cash and investments $ 34,720 $ 1,399,725 $ 191,190
Total Cash and Cash Equivalents $ 34,720 $ 1,399,725 $ 191,190

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

Operating income (loss) $ (252,234) $ 382,259 $ (104,933) Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation and amortization 300,604 443,959
Changes in assets and liabilities:
(Increase) decrease in accounts receivables (75,655) 128,167 105,435 (Increase) decrease in accounts receivables - Intergovernmental (27,671) (35,475) (18,410) (Increase) decrease in lease receivables - - -
(Increase) decrease in deferred outflows of resources - OPEB related (23,847) 1,204 793 (Increase) decrease in deferred outflows of resources - pension related (27,816) 32,921 (39,421) Increase (decrease) in accounts payable 59,768 35,972 (219,088) Increase (decrease) in accrued wages 7,149 5,292 2,162
Increase (decrease) in deposits payable (2,264) - -
Increase (decrease) in OPEB (16,939) 24,530 17,536
Increase (decrease) in net pension liabilitity (422,002) (371,160) 45,953 Increase (decrease) in compensated absences 6,508 3,464 1,352 Increase (decrease) in deferred inflows of resources - leases - - - Increase (decrease) in deferred inflows of resources - OPEB related 33,131 24,905 8,423 Increase (decrease) in deferred inflows of resources - pension related 515,091 177,426 147,788 Net Cash Provided (Used) by Operating Activities $ 73,823 $ 853,464 $ (52,410) Enterprise Funds

CITY OF LINDSAY

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2022
See Accompanying Notes to Basic Financial Statements
16 September 26, 2023 Regular Meeting of the Lindsay City Council

Wellness
Center Fund Totals
591,003 $ 5,028,760
52,769 80,666
(522,605) (3,017,616)
(342,237) (1,438,003)
(221,070) 653,807
72,113 31,340
227,769 327,416
- (116,882)
299,882 241,874
- (10,407)
- (25,593)
(51,117) (296,834)
(81,103) (295,673)
- (49,197)
(132,220) (677,704)
18 (17,859)
18 (17,859)
(53,390) 200,118
53,390 1,425,517
$ - $ 1,625,635

-$ $ 1,625,635
$ - $ 1,625,635
$ (397,854) $ (372,762)
197,797 942,360
(76,374) 81,573
- (81,556)
(1,080,686) (1,080,686)
(10,539) (32,389)
2,837 (31,479)
25,252 (98,096)
3,286 17,889
- (2,264)
68,102 93,229
(218,973) (966,182)
4,298 15,622
1,053,042 1,053,042
24,409 90,868
184,333 1,024,638
$ (221,070) $ 653,807
17 September 26, 2023 Regular Meeting of the Lindsay City Council

Private-Purpose Custodial
Trust Fund Fund
ASSETS
Cash and investments $ 744,528 $ 25,095
Receivables:

Interest 15 1
Loans and notes receivable 846,729 11,064,506
Total Assets 1,591,272 11,089,602

LIABILITIES
Accounts payable $ - $ 165,735
Accrued wages 754 4,481
Accrued interest 168,586 -
Noncurrent liabilities
Due within one year 485,000 -
Due in more than one year 10,060,000 -
Total Liabilities 10,714,340 170,216
Deferred inflows of resources:

Deferred gain on debt refunding 171,352 -
Total deferred inflows of resources 171,352 -

NET POSITION
Net position held in trust $ (9,294,420) $ 10,919,386

CITY OF LINDSAY

FIDUCIARY FUNDS
June 30, 2022

STATEMENT OF NET POSITION
See Accompanying Notes to Basic Financial Statements
18 September 26, 2023 Regular Meeting of the Lindsay City Council

Private-Purpose Custodial
Trust Fund Fund
Additions
Property taxes $ 907,711 $ -
Use of money and property - 54,627
Other 6,609 3,665
Total Revenues 914,320 58,292
Deductions
Administrative expenses 21,717 -
Interest expense 309,638 -
Program income disbursement to HCD - 1,626,593
Total Deductions 331,355 1,626,593
Change in Net Position 582,965 (1,568,301)
Net Position, beginning (9,911,795) 12,328,954
Prior period adjustments 34,410 158,733
Net Position, beginning, restated (9,877,385) 12,487,687 Net Position, ending $ (9,294,420) $ 10,919,386

CITY OF LINDSAY

STATEMENT OF CHANGES IN NET POSITION

FIDUCIARY FUNDS
For the Fiscal Year Ended June 30, 2022
See Accompanying Notes to Basic Financial Statements
19 September 26, 2023 Regular Meeting of the Lindsay City Council

Page Intentionally Left Blank
20 September 26, 2023 Regular Meeting of the Lindsay City Council

NOTES TO THE BASIC FINANCIAL STATEMENTS
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
21 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Lindsay, California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

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

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

Government-Wide Financial Statements
The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities.

These statements present summaries of Governmental and Business-Type Activities for the City accompanied by a total column. The government-wide financial statements exclude fiduciary funds, as they are not available for City use.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets, deferred inflows/outflows of resources, and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liabilities are incurred.

Certain types of transactions reported as program revenues for the City are reported in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
22 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Government-Wide Financial Statements, Continued
Certain eliminations have been made in regards to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, internal fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:
 Due to/from other funds
 Advanced to/from other funds
 Transfers in/out
Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that meet specific qualifications.

All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheets. The Statement of Revenues, Expenditures, and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

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

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

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

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

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

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

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
23 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Proprietary Fund Financial Statements
Proprietary fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses, and Change in Net Position, and a Statement of Cash Flows for all proprietary funds.

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

Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which a liability is incurred.

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

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

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

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

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

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

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

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

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

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
24 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity Cash, Cash Equivalents, and Investments
The City pools cash and investments of all funds, except amounts held by fiscal agents. The Council invests on behalf of most funds of the City in accordance with the California State Government Code and the City’s investment policy.

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

Participant’s equity in an investment pool is determined by the dollar amount of participant deposits, adjusted for withdrawals and distributed investment income. Investment income is determined on an amortized cost basis.

Amortized premiums and accreted discounts, accrued interest, and realized gains and losses, net of expenses, are apportioned to pool participants annually. During the fiscal year ended June 30, 2022, the City had not entered into any legally binding guarantees to support the participant equity in the investment pool.

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

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

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
25 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Cash, Cash Equivalents, and Investments (Continued)
In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value:

Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City does not have any investments that are measured using Level 3 inputs.

The City participates in an investment pool managed by the State of California entitled Local Agency Investment Fund (LAIF) which has invested a portion of the pooled funds in Structured Notes and Asset- Backed Securities.

LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to the change in interest rates.

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

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

Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year is referred to as interfund receivables/interfund payables (i.e., the current portion of interfund loans) or advances to/from other funds (the noncurrent portion of interfund loans). All other outstanding balances between funds are reported as interfund receivables or interfund payables.

Lease Receivable
The City’s lease receivable is measured at the present value of lease payments expected to be received during the lease term. Under the lease agreement, the City may receive variable lease payments that are dependent upon the lessee’s revenue. The variable payments are recorded as an inflow of resources in the period the payment is received.

A deferred inflow of resources is recorded for the lease. The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable. The deferred inflow of resources is amortized on a straight-line basis over the term of the lease.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
26 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Prepaids
Any payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. The City defines capital assets as assets with an initial, individual cost of more than $15,000 (amount not rounded) and an estimated useful life in excess of three years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.

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

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

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

Right to Use Assets
The City has recorded right to use lease assets as a result of implementing GASB Statement No. 87. The right to use assets are initially measured at an amount equal to the initial measurement of the related lease liability plus any lease payments made prior to the lease term, less lease incentives, and plus ancillary charges necessary to place the lease into service. The right to use assets are amortized on a straight-line basis over the life of the related lease.

Assets Year
Buildings and improvements 50
Public domain infrastructure 50
System infrastructure 30
Vehicle 5
Office equipment 5
Computer equipment 5
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
27 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Encumbrances
Encumbrance accounting is used in all budgeted funds to reserve portions of applicable appropriations for which commitments have been made. Encumbrances are recorded for purchase orders, contracts, and other commitments when they are written. Encumbrances are liquidated when the commitments are paid. All encumbrances are liquidated at June 30.

Pensions
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the CalPERS’ Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Other Postemployment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used: June 30, 2022 Valuation Date, June 30, 2022 Measurement Date, July 1, 2021 through June 30, 2022 Measurement Period. Investments are reported at fair value.

Property Taxes
Tulare County is responsible for the assessment, collection, and apportionment of property taxes for all taxing jurisdictions. Secured property taxes attach as an enforceable lien on property as of January 1. Taxes are payable in two installments on November 1 and March 1. Unsecured property taxes are payable in one installment on or before August 31. Property taxes are accounted for in the General Fund and the Private-Purpose Trust Fund (formally the City’s Redevelopment Agency). Property tax revenues are recognized when they become measurable and available to finance current liabilities.

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

Unearned revenue
Unearned revenue arises when assets are received before revenue recognition criteria have been satisfied. Grants and entitlements from federal and state projects and programs received before eligibility requirements are met are recorded as unearned revenue.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
28 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position and balance sheet of governmental funds will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has three types of items that qualify for reporting in this category. The first item is the deferred gain on debt refunding which is reported in the fiduciary funds statement of net position. A deferred gain on debt refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The second item is the deferred assets of the City’s pension plans investments as determined by California Public Employees’ Retirement System (CalPERS) in accordance with GASB Statement No. 68, which is reported in the government-wide statement of net position and the proprietary fund statement of net position. The third item is the deferred inflows/outflows associated with the City’s OPEB plan in accordance with GASB Statement No. 75, which is reported in the government-wide statement of net position. Please see the accompanying Notes 10 and 12 to the financial statements for more details on these amounts.

In addition to liabilities, the statement of net position and balance sheet of governmental funds will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The City has several items that meet the criterion for this category - property taxes receivable, leases, and pension and OPEB deferrals.

Under the modified accrual basis of accounting, it is not enough that revenue has been earned if it is to be recognized as revenue of the current period. Revenue must also be susceptible to accrual; it must be both measurable and available to finance expenditures of the current fiscal period. If assets are recognized in connection with a transaction, but those assets are not yet available to finance expenditures of the current fiscal period, then the assets must be offset by a corresponding deferred inflow of resources. This type of deferred inflow is unique to governmental funds, since it is tied to the modified accrual basis of accounting, which is used only in connection with governmental funds.

Compensated Absences
Accumulated vested unpaid employee vacation and compensatory time-off benefits are recognized as liabilities of the City. Governmental funds recognize the current portion of the liabilities at fiscal year-end, while the noncurrent portion of these liabilities is recognized in the general long-term debt account group. Proprietary funds record the full liability as the vested benefits to the employees accrue.

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

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
29 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Long-Term Debt
Government-Wide Financial Statements – Long-term debt and other long-term obligations are reported as liabilities in the appropriate activities.

Bond premiums and discounts are amortized over the life of the bonds using the effective interest method. Bonds payable is reported net of the applicable bond premium or discount. Bond issuance costs, except any portion related to prepaid insurance costs, are recognized as an expense in the period incurred.

Fund Financial Statements – The governmental fund financial statements do not present long-term debt. As such, long-term debt is shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

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

Proprietary Fund and Fiduciary Fund Financial Statements use the same principles as those used in the GovernmentWide Financial Statements.

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

CSJVRMA provides statutory coverage for the City's workers' compensation risks. The City retains liability risks up to $25,000 and shares risk with the pool to $10,000.

Net Position
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted.

In the government-wide financial statements, proprietary fund financial statements, and fiduciary fund financial statements, net position is reported in three categories: net investment in capital assets, restricted, and unrestricted.

Net position that is net investment in capital assets consists of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related debt. Restricted net position represents the portion of net position that has external constraints placed on it by parties outside of the City, such as creditors, grantors, contributors, or laws and regulations of other governments, or through constitutional provisions or enabling legislation. Unrestricted net position consists of net position that does not meet the definition of net investment in capital assets or restricted net position.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
30 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent.

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

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

Committed - Amounts constrained to specific purposes by the City itself, using the City’s highest level of decisionmaking authority (the City Council). To be reported as committed, amounts cannot be used for any other purpose unless the City takes the same highest level action to remove or change the constraint. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period.

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

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

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

When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, followed by the unrestricted committed, assigned, and unassigned resources as they are needed.

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

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

However, as of June 30, 2022, the City had a deficit fund balance in its General Fund.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
31 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Use of Estimates
The preparation of the Basic Financial Statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amounts of revenues and expenses. Actual results could differ from these estimates and assumptions.

New Accounting Pronouncements
Governmental Accounting Standard Board Statement No. 87 “Leases” GASB issued Statement No. 87, “Leases” to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease asset and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. The City implemented GASB No. 87 “Leases” as of July 1, 2021, resulting in the recognition of a lease receivable of $1,162,460, a deferred inflow lease receivable of $1,162,460, right to use leased assets of $704,343, and a lease liability of $704,343. There was no impact upon net position. The City has elected not to restate the prior period financial statements.

Future Accounting Pronouncements
The City will implement the following GASB pronouncements in future fiscal years:

The provisions of Statement Number 94 “Public-Private and Public-Public Partnerships and Availability Payment Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions of Statement Number 96 “Subscription-Based Information Technology Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions of Statement Number 99 “Omnibus 2022” are effective for fiscal years beginning after June 15, 2023.

The provisions of Statement Number 100 “Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023.

The provisions of Statement No. 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
32 2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Budgetary Control and Accounting
The City Council is required to adopt an annual budget resolution by July 1st of each fiscal year for the General Fund, special revenue, capital projects, debt service, and enterprise funds. These budgets are adopted and presented for reporting purposes on a basis consistent with generally accepted accounting principles.

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

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

Excess Expenditures over Appropriations
Excess of expenditures over appropriations in individual funds are as follows:

Deficit Fund Balances
The General Fund has a deficit fund balance of $1,306,438, the City’s plan to address the deficit is described in Note

17. The State parks special revenue fund has a deficit fund balance of $228,919 that should be alleviated as reimbursement received from the State.

Final
Budget Expenditures Excess
Major Fund:

General fund:

Current:

General government $ 971,111 $ 1,304,688 $ 333,577
Public safety 3,168,100 3,506,984 338,884
Public works 540,058 777,757 237,699
Streets and roads 643,900 763,683 119,783
Community development 59,300 97,173 37,873
Capital outlay 1,757,383 1,788,103 30,720
Principal retirement 281,400 357,780 76,380
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
33 3. CASH AND INVESTMENTS
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:

Cash and investments as of June 30, 2022 consist of the following:

The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California government Code or the City’s investment policy.

A. Investments Authorized by the California Government Code and the City’s Investment Policy The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.

Statement of net position:

Cash and investments $ 12,658,677
Fiduciary funds:

Cash and investments 769,623
Total cash and investments $ 13,428,300
Cash on hand $ 700
Deposits with financial institutions 5,171,280
Investments 8,256,320
Total cash and investments $ 13,428,300
Maximum Maximum
Maximum Percentage of Investment In
Authorized Investment Type Maturity Portfolio One Issuer U.S. Treasury Obligations 5 years Unlimited None
U.S. Government Agency Issues 5 years Unlimited None
Certificates of Deposits 5 years 25% 25%
State of California Local Agency
Investment Fund (State Pool) N/A Unlimited 75,000,000 $ Rated Debt Security of State of
California or California Local Agency 5 years 25% 25%
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
34 3. CASH AND INVESTMENTS (Continued)
B. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the Investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

C. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Maximum Maximum
Maximum Percentage of Investment In
Authorized Investment Type Maturity Portfolio One Issuer U.S. Treasury Obligations None None None
U.S. Government Sponsored
Enterprise Securities None None None
Bankers Acceptances 180 days 40% 10%
Commercial Paper 270 days 25% 10%
Money Market Funds N/A None None
Investment Contracts 30 years None None
Tulare County Pooled Fund N/A 10% None
State of California Local Agency
Investment Fund (State Pool) N/A Unlimited None
12 Months 13 to 24 25-60 More Than
Totals or Less Months Months 60 Months
Certificates of Deposit $ 2,444,561 $ 2,444,561 - $ $ - $ - State Investment Pool 5,811,759 5,811,759 - - - Total $ 8,256,320 $ 5,811,759 $ 2,444,561 $ - $ -
Investment Type
Remaining maturity (in Months)
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
35 3. CASH AND INVESTMENTS (Continued)
D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above).

E. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.

F. Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There are no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments. Since the City pooled all of its investments, there were no investments in any one issuer that represented 5% or more of total investments by reporting unit.

G. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits; the California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City’s deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2022, all of the City’s deposits with financial institutions were covered by federal depository insurance limits or were held in collateralized accounts.

Minimum
Legal Not
Amount Rating AAA AA A Rated
Certificates of Deposit $ N/A 2,444,561 $ - $ - $ 2,444,561 - $ State Investment Pool N/A 5,811,759 - - 5,811,759 -
Total $ 8,256,320 $ - $ - $ 8,256,320 - $
Rating as of Fiscal Year End
Investment Type
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
36 3. CASH AND INVESTMENTS (Continued)
H. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

I. Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. These principles recognize a three-tiered fair value hierarchy, as follows:
 Level 1: Investments reflect prices quoted in active markets;  Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and,  Level 3: Investments reflect prices based upon unobservable sources.

The City has the following recurring fair value measurements as of June 30, 2022:

The City also had investments in LAIF, however, these investments are not required to be measured under Level 1, 2, or 3.

Totals
Quoted Prices in
Active Markets
for Identical
Assets (Level 1)
Significant
Other
Observable
Inputs (Level 2)
Significant
Unobservable
Inputs (Level 3)
Certificates of deposit $ 2,444,561 $ - $ 2,444,561 $ - Investments by fair value
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
37 4. INTERFUND TRANSACTIONS
The following represents the interfund activity of the City for the fiscal year ended June 30, 2022:

A. Due To/ From Other Funds
Current interfund balances arise in the normal course of business and to assist funds with negative cash balance at the fiscal year end. They are expected to be repaid shortly after the end of the fiscal year.

The City allocates negative interest to funds that have a negative cash balance.

B. Transfers
With council approval, resources may be transferred from one City fund to another. The purpose of the majority of transfers is to reimburse a fund that has made expenditures on behalf of another fund.

Interfund Interfund
Receivables Payables
General fund $ 301,032 $ - Wellness center fund - 72,113 Nonmajor governmental funds
State park special revenue fund - 228,919
Totals $ 301,032 $ 301,032
Fund
Major governmental fund
Major enterprise fund
Transfers-in Transfers-out
General fund $ 728,602 $ 329,407
Street improvement fund - 328,266
Water fund 99,647 516
Sewer fund - 116,366
Wellness center fund 227,769 - Nonmajor governmental funds Gas Tax special revenue fund - 86,001
State park special revenue fund - 195,462
Totals $ 1,056,018 $ 1,056,018
Major governmental funds
Major enterprise funds
Fund
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
38 4. INTERFUND TRANSACTIONS (Continued)
C. Advances To/ From Other Funds
As of June 30, 2022, the City had the following advances to/from other funds.

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

In response to the State Audit Report and in accordance with the City of Lindsay Corrective Action Plan, City staff have prepared a Formal Repayment Plan for consideration of the Lindsay City Council. This plan will record the advances to and from previously vacated at their originally vacated amounts. While the total amount remains unchanged, the amortization terms and schedules have been modified to allow the City to begin making annual payments based on priority beginning in Fiscal Year 2022-2023.

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

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

Advance to Advance from
other funds other funds
General fund $ - $ 6,332,305
Street improvement fund 1,557,120 - Water fund 1,906,797 - Sewer fund 2,341,466 - Electric fund 401,922 - Nonmajor governmental funds Park improvement special revenue fund 90,000 - Curb and Gutter capital projects fund 35,000 - Totals $ 6,332,305 $ 6,332,305
Fund
Major governmental funds
Major enterprise funds
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
39 5. LOANS AND NOTES RECEIVABLE
A. Notes Receivable
At June 30, 2022, the City’s loans and notes receivable consisted of the following:

B. Loans Assigned to State of California Department of Housing and Community Development The City previously used Housing and Community Development Block Grant funds to provide housing rehabilitation loans and HOME Investment Partnerships Program (HOME) grant funds to provide first- time homebuyer assistance loans and housing rehabilitation loans to eligible applicants. Rehabilitation loans are used to improve, rehabilitate, or replace residences. All loans were made to low and moderate income persons or landlords benefiting these same persons. As part of a settlement agreement with the State of California Department of Housing and Community Development (HCD), the outstanding balances of these loans were assigned to HCD, and the City is responsible for collecting and distributing loan repayments to HCD.

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

C. Related Party Transactions
The City has entered into various loan agreements with City employees and relatives of City employees, under its First-Time Homebuyer and Micro–Loan Programs. The various loan types provided included Deferred Payment Loans (DPL), Deferred No Interest Loans (DNIL), No Interest Loans (NIL), and Below Market Interest Rate Loans (BMIR). All of the loan types mentioned are allowed under the programs. However, as discussed in Note 8(A), some of the loans were not compliant with the programs requirements, the loans are now assigned to HCD.

Community Curb and PrivateDevelopment Gutter Purpose Custodial Fund Fund Trust Fund Fund Total
$ - $ 3,769 $ - $ - $ 3,769
57,960 846,729 - 11,064,506 11,969,195
$ 57,960 $ 3,769 $ 846,729 $ 11,064,506 $ 11,972,964
Non-Major Governmental Funds
Non-interest and below market rate
secured notes with deferred
payments of monthly principal and
interest. Collateralized by trust deeds
on improved property.

Individuals 7% unsecured notes with
annual principal and interest
payments
Fiduciary Funds
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
40 6. CAPITAL ASSETS
The City has reported all capital assets including infrastructure in the government-wide Statement of Net Position.

The City elected to use the basic approach as defined by GASB Statement No. 34 for all infrastructure reporting, whereby depreciation expense and accumulated depreciation have been recorded.

A summary of changes in capital assets for the City’s governmental activities for the fiscal year ended June 30, 2022 is as follows:

Depreciation was charged to functions/programs of the primary government as follows:

Balance at
July 1, 2021 Additions Deletions
Balance at
June 30, 2022
Governmental Activities:

Capital assets, not being depreciated:

Land $ 2,934,112 $ - $ 2,934,112 - $
Construction in progress 1,404,986 - 1,404,986 -
Total capital assets,
not being depreciated 2,934,112 1,404,986 4,339,098 - Capital assets, being depreciated:

Buildings 26,972,939 - 26,972,939 -
Infrastructure 43,566,752 63,210 43,629,962 -
Machinery and equipment 5,973,136 220,455 6,193,591 -
Total capital assets, being depreciated 76,512,827 283,665 76,796,492 - Less accumulated depreciation for:

Buildings (7,080,849) (539,890) (7,620,739) -
Infrastructure (22,294,595) (855,281) (23,149,876) -
Machinery and equipment (5,294,844) (139,085) (5,433,929) - Total accumulated depreciation (34,670,288) (1,534,256) (36,204,544) - Total capital assets,
being depreciated, net 41,842,539 (1,250,591) 40,591,948 - Governmental activities
capital assets, net $ 44,776,651 $ 154,395 $ 44,931,046 - $ Governmental Activities Amount
Unallocated $ 1,534,256
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
41 6. CAPITAL ASSETS (Continued)
A summary of changes in capital assets for the City’s business-type activities for the fiscal year ended June 30, 2022 is as follows:

Depreciation was charged to functions/programs of the primary government as follows:

Balance at
July 1, 2021
Prior period
adjustment Additions Deletions
Balance at
June 30, 2022
Business-types activities:

Capital assets, not being depreciated:

Land $ 479,846 $ (27,176) $ - $ - $ 452,670
Construction in progress 12,198 - - - 12,198
Total capital assets, not being depreciated 492,044 (27,176) - - 464,868 Capital assets, being depreciated:

Buildings 20,536,861 - - 20,536,861 -
Infrastructure 24,042,722 - 15,410 24,058,132 -
Machinery and equipment 440,129 - 33,787 - 473,916
Total capital assets, being depreciated 45,019,712 - 49,197 45,068,909 - Less accumulated depreciation for:

Buildings (7,824,206) (411,468) - (8,235,674) -
Infrastructure (11,611,309) (459,250) - (12,070,559) -
Machinery and equipment (281,976) - (53,066) (335,042) - Total accumulated depreciation (19,717,491) (923,784) - (20,641,275) - Total capital assets, being depreciated, net 25,302,221 (874,587) - 24,427,634 - Business-type activities capital assets, net 25,794,265 $ $ (27,176) $ (874,587) $ 24,892,502 - $ Business-type Activities Amount
Water $ 300,604
Sewer 425,383
Wellness Center 197,797
Total $ 923,784
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
42 7. RIGHT TO USE LEASED ASSETS
The City has recorded one right to use leased asset. The asset is right to use asset for leased equipment. The related lease is discussed in the Leases subsection of the Liabilities section of this note. The right to use lease asset is amortized on a straight-line basis over the term of the related lease.

Right to use asset activity for the Primary Government for the fiscal year ended June 30, 2022, was as follows:

8. LONG-TERM DEBT
A schedule of changes in long-term debt for the fiscal year ended June 30, 2022, is shown below.

Balance at
July 1, 2021 Additions Deletions
Balance at
June 30, 2022
Right to use assets
Leased properties $ 704,343 - $ $ 704,343 - $
Total right to use assets 704,343 - 704,343 - Less accumulated amortization for:

Leased properties (18,576) - (18,576) -
Total accumulated amortization (18,576) - (18,576) - Right to use assets, net $ 685,767 - $ $ 685,767 - $ Balance at Balance at Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Governmental activities:

Direct borrowings and direct placements
Certificates of Participation (COP)
2008 USDA RD Roads COP $ 802,786 $ (86,182) - $ $ 716,604 $ 89,844 2010 USDA RD Library COP 372,242 (21,543) - 350,699 22,405 Capital leases payable 539,643 (67,560) - 472,083 70,513 Total direct borrowings and direct placements 1,714,671 (175,285) - 1,539,386 182,762 Other debt
965,000 (140,000) - 825,000 145,000
(15,661) - 3,481 (12,180) (3,481)
949,339 (136,519) - 812,820 141,519
629,066 (39,317) - 589,749 52,422
249,310 (49,861) - 199,449 49,861
3,780,786 (89,360) - 3,691,426 89,360
Total other debt 5,608,501 4,978,387 - 5,293,444 333,162 Total governmental long-term debt $ 7,323,172 $ 4,803,102 - $ $ 6,832,830 $ 515,924 Caltrans settlement
HCD settlement
Bonds
2012 Taxable Lease Revenue Refunding Bonds
Bond Issuance Discounts
Total bonds
TCTA settlement
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
43 8. LONG-TERM DEBT (Continued)
A. Governmental Activities
Revenue Bonds Payable
On November 1, 2012, the City entered into a refunding bond with US Bank National Association for refunding of the City’s $1,500,000 Mid Valley Services, Inc., promissory note dated November 19, 2009. The annual principal payments are due annually beginning on January 1, 2014. Interest ranging from 4.0% to 6.4% on the bonds is payable on January 1st and July 1st of each fisal year, commencing on July 1, 2013. As of June 30, 2022, the balance due was $825,000. These bonds were reclassified from business-type activities to governmental activities due to the transfer of assets and liabilities held in the McDermont Sports Complex Fund.

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

Balance at Balance at Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Business-type activities:

Direct borrowings and direct placements
Certificates of Participation (COP)
2007 USDA RD Wellness Center COP $ 1,888,754 $ (51,117) - $ $ 1,837,637 $ 53,289 Bonds
1999 USDA RD Wastewater Expansion 4,530,492 (176,229) - 4,354,263 181,956 2000 USDA RD Water Line Project 1,552,373 (59,462) - 1,492,911 61,394 2004 USDA RD Wastewater Project 356,507 (10,026) - 346,481 10,464 Total direct borrowings and direct placements 8,328,126 (296,834) - 8,031,292 307,103 Other debt
Lindsay Olive Growers Pond Closure 2,570,981 - 2,570,981 - - Lease liabilities 704,343 - (10,407) 693,936 8,395 Total other debt 2,570,981 704,343 (10,407) 3,264,917 8,395 Total business-type long-term debt $ 10,899,107 $ 704,343 $ (307,241) $ 11,296,209 $ 315,498 Fiscal Year Principal Interest Total
2023 $ 145,000 $ 50,813 $ 195,813
2024 155,000 42,113 197,113
2025 165,000 32,813 197,813
2026 175,000 22,500 197,500
2027 185,000 11,563 196,563
Totals $ 825,000 $ 159,802 $ 984,802
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
44 8. LONG-TERM DEBT (Continued)
A. Governmental Activities (Continued)
Certificates of Participation (COP)
On October 1, 2008, the City entered into a COP with the United States Department of Agriculture Rural Development Agency (USDA RD) for Tulare Road in the amount of $1,600,000. The COP has annual principal and interest approximately $120,000 a year at 4.5% through 2029. As of June 30, 2022, the balance of the COP was $716,604.

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

On May 12, 2010, the City entered into a COP with the USDA RD for the construction of the Library Project in the amount of $750,000. The COP has annual principal and interest payments of approximately $37,000 a year at 4.125% through 2036. As of June 30, 2022, the balance of the COP was $350,699.

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

Fiscal Year Principal Interest Total
2023 $ 89,844 $ 32,248 $ 122,092
2024 93,663 28,204 121,867
2025 97,643 23,990 121,633
2026 101,793 19,596 121,389
2027 106,119 15,014 121,133
2028-2029 227,542 15,502 243,044
Totals $ 716,604 $ 134,554 $ 851,158
Fiscal Year Principal Interest Total
2023 $ 22,405 $ 14,466 $ 36,871
2024 23,301 13,542 36,843
2025 24,233 12,581 36,814
2026 25,202 11,581 36,783
2027 26,210 10,542 36,752
2028-2032 147,642 35,600 183,242
2033-2035 81,706 2,613 84,319
Totals $ 350,699 $ 100,925 $ 451,624
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
45 8. LONG-TERM DEBT (Continued)
A. Governmental Activities (Continued)
Finance Purchase Agreement – Fire Truck
On January 25, 2018, the City entered into a master purchase agreement with PNC Equipment Finance for purchase of a fire truck. The total amount financed by the bank was approximately $725,819 with interest rate of 4.37%. The payments will be made over a 10-year period. As of June 30, 2022, the balance of the lease was $472,083.

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

TCTA Settlement Liability
On April 24, 2012, the City reached a settlement with the Tulare County Transportation Authority (TCTA) in the total amount of $1,048,443 for repayment of improperly accounted for Measure R funds. Pursuant to the settlement, the City agreed to a 21-year repayment plan. The agreement was later revised in 2019 to remove required interest payments, and require 80 installment payments of $13,105 to be made on a quarterly basis. As of June 30, 2022, the balance of the TCTA settlement liability was $589,749.

The annual payment requirements for the agreement are as follows:

Fiscal Year Principal Interest Total
2023 $ 70,513 $ 20,630 $ 91,143
2024 73,594 17,549 91,143
2025 76,810 14,333 91,143
2026 80,167 10,976 91,143
2027 83,670 7,473 91,143
2028 87,329 3,814 91,143
Totals $ 472,083 $ 74,775 $ 546,858
Fiscal Year Principal Interest Total
2023 $ 52,422 $ - $ 52,422
2024 52,422 - 52,422
2025 52,422 - 52,422
2026 52,422 - 52,422
2027 52,422 - 52,422
2028-2032 262,110 262,110 - 2033-2034 65,529 - 65,529
Totals $ 589,749 $ 589,749 - $
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
46 8. LONG-TERM DEBT (Continued)
A. Governmental Activities (Continued)
Caltrans Settlement Liability
Caltrans provides state funding for construction projects. The City did multiple projects in the 2000’s. Caltrans alleged the City did not properly account for Downtown project and the Safe Routes to School project, and it demanded repayment of approximately $1,000,000. On October 7, 2019, the City reached a settlement with the California Department of Transportation (Caltrans) in the total amount of $349,032 for repayment of improperly accounted for funds. Pursuant to the settlement, the City agreed to a 7-year repayment plan based on the apportionment of fuel tax revenues from the State to the City, with annual payments calculated to approximately 10 percent of those fuel tax apportionments. As of June 30, 2022, the balance of the Caltrans settlement liability was $199,449.

The annual payment requirements for the agreement are as follows:

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

These matters are discussed below.

Issue #1 Borrowing of grant funds for the City’s general operations: Between 2008 and 2018, the City experienced annual deficits in its General Fund, McDermont Sports Complex Fund, and the Wellness Center Fund.

In order to fund the overspending, the City borrowed grant funds from HCD programs through due to/from transactions at the end of each fiscal year. This was common practice between fiscal year 2003 and fiscal year 2009, but the transactions were not reversed, compounding and confusing the actual balances. In fiscal year 2015, the City reversed the transactions and established temporary transactions. These transactions were reversed each fiscal year, but the funds were not repaid. As a result, the cash balances in the General Fund, McDermont Sports Complex Fund, and the Wellness Center Fund continued to increase in the negative direction.

Fiscal Year Principal Interest Total
2023 $ 49,861 $ 326 $ 50,187
2024 49,861 1,451 51,312
2025 49,861 1,451 51,312
2026 49,866 1,452 51,318
Totals $ 199,449 $ 4,681 $ 204,130
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
47 8. LONG-TERM DEBT (Continued)
A. Governmental Activities (Continued)
HCD Settlement Liability (Continued)
Issue #2 Home Loans to City employees and relatives of employees: Prior to May 2011, the City did not have a formal loan committee to review home and business loans thru the HCD program funding. During the administration that ended November 9, 2010, the City authorized home loans to some City employees and relatives of employees who did not qualify for the program. The following administration requested the District Attorney investigate to determine if there was criminal wrongdoing. The District Attorney found no criminal wrongdoing. The City then (1) created a loan committee to review each loan prior to funding and (2) contracted with Self Help Enterprises to manage the loan application process to ensure full transparency and program compliance. As a result, there have been no new issues. The City complies with all new related-party transactions. The City considers this matter to no longer be an issue. The reference to this past issue is contained in this disclosure note to give context to the reader.

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

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

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

As of June 30, 2022, the balance of the HCD settlement liability was $3,691,426. $1,100,000 is forgivable contingent on timely payments. Annual interest accrued on outstanding principal is forgivable.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
48 8. LONG-TERM DEBT (Continued)
A. Governmental Activities (Continued)
HCD Settlement Liability (Continued)
The annual payment requirements for the agreement are as follows:

Fiscal Year Principal Interest Total
2023 $ 89,360 $ - $ 89,360
2024 89,360 - 89,360
2025 89,360 - 89,360
2026 89,360 - 89,360
2027 89,360 - 89,360
2028-2032 446,800 446,800 - 2033-2037 446,800 446,800 - 2038-2042 446,800 446,800 - 2043-2047 446,800 446,800 - 2048-2052 446,800 446,800 - 2053-2057 446,800 446,800 - 2058-2062 446,800 446,800 - 2063-2066 117,026 117,026 - -
Totals $ 3,691,426 $ 3,691,426 - $
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
49 8. LONG-TERM DEBT (Continued)
B. Business-Type Activities
Certification of Participation (COP)
On June 20, 2007, the City entered into a COP with USDA RD for the Wellness Center in the amount of $1,130,689.

The total amount of the COP will be $3,000,000 if totally drawn. The Wellness Center Fund has annual principal and interest payments of approximately $129,000 a year at 4.25% through 2047. As of June 30, 2022, the balance of the COP was $1,837,637.

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

Revenue Bonds Payable
On November 5, 1999, the City entered into a revenue bond with the USDA RD for the Waste Water Treatment Plant Project for $7,000,000. The annual principal and interest payments of $323,470 at 3.25% are through November 27, 2039. As of June 30, 2022, the balance due was $4,354,263.

The annual debt service requirements for the 1999 USDA RD Waste Water expansion bond are as follows:

Fiscal Year Principal Interest Total
2023 $ 53,289 $ 75,835 $ 129,124
2024 55,554 73,474 129,028
2025 57,915 71,012 128,927
2026 60,376 68,446 128,822
2027 62,942 65,771 128,713
2028-2032 357,186 284,578 641,764
2033-2037 439,820 198,432 638,252
2038-2042 541,571 92,357 633,928
2043-2047 208,984 38,258 247,242
Totals $ 1,837,637 $ 968,163 $ 2,805,800
Fiscal Year Principal Interest Total
2023 $ 181,956 $ 141,514 $ 323,470
2024 187,870 135,600 323,470
2025 193,976 129,494 323,470
2026 200,280 123,190 323,470
2027 206,789 116,681 323,470
2028-2032 1,139,232 478,118 1,617,350
2033-2037 1,336,787 280,563 1,617,350
2038-2040 907,373 59,495 966,868
Totals $ 4,354,263 $ 1,464,655 $ 5,818,918
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
50 8. LONG-TERM DEBT (Continued)
B. Business-Type Activities (Continued)
Revenue Bonds Payable (Continued)
On December 11, 2000, the City entered into a revenue bond with the USDA RD for the Water Line Project for $2,440,000. The annual principal and interest payments of $109,874 at 3.25% are through December 11, 2040. As of June 30, 2022, the balance due was $1,492,911.

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

On June 22, 2004, the City entered into a revenue bond with the USDA RD for the Waste Water Project for $480,000.

The annual principal and interest payments of $25,623 at 4.375% are through June 28, 2044. As of June 30, 2022, the balance due was $346,481.

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

Fiscal Year Principal Interest Total
2023 $ 61,394 $ 48,480 $ 109,874
2024 63,389 46,485 109,874
2025 65,449 44,425 109,874
2026 67,577 42,297 109,874
2027 69,773 40,101 109,874
2028-2032 384,389 164,981 549,370
2033-2037 451,046 98,324 549,370
2038-2040 329,894 18,140 348,034
Totals $ 1,492,911 $ 503,233 $ 1,996,144
Fiscal Year Principal Interest Total
2023 $ 10,464 $ 15,159 $ 25,623
2024 10,922 14,701 25,623
2025 11,400 14,223 25,623
2026 11,899 13,724 25,623
2027 12,419 13,204 25,623
2028-2032 70,739 57,376 128,115
2033-2037 87,627 40,488 128,115
2038-2042 108,548 19,567 128,115
2043-2044 22,463 983 23,446
Totals $ 346,481 $ 189,425 $ 535,906
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
51 8. LONG-TERM DEBT (Continued)
B. Business-Type Activities (Continued)
Leases
The City has entered into agreements to lease certain equipment. The lease agreements qualify as other than shortterm leases under GASB Statement No. 87 and, therefore, have been recorded at the present value of the future minimum lease payments as of the date of their inception.

The first agreement was executed on October 8, 2008 to lease 144 acres of land and requires 455 monthly payments of $3,000. There are no variable payment components of the lease. The lease liability is measured at a discount rate of 4%. As a result of the lease, the City has recorded a right to use asset with a net book value of $693,936 at June 30, 2022. The right to use asset is discussed in more detail in Note 1.C.

The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2022, were as follows:

Remediation Liability
The City’s Sewer Fund is responsible for the contamination of two water basins at the City’s sewer plant. The preliminary cost of the clean-up referred to as the Lindsay Olive Growers (LOG) Pond Closure liability is estimated at $2,570,981. This amount has been accrued as of June 30, 2022. However, additional amounts might be needed in the future in order to clean up the site, and the issue will be reviewed in fiscal year 2022-23 to ascertain if any additional amounts should be accrued.

Fiscal Year Principal Interest Total
2023 $ 8,395 $ 27,605 $ 36,000
2024 8,737 27,263 36,000
2025 9,093 26,907 36,000
2026 9,464 26,536 36,000
2027 9,849 26,151 36,000
2028-2032 55,603 124,397 180,000
2033-2037 67,891 112,109 180,000
2038-2042 82,895 97,105 180,000
2043-2047 101,215 78,785 180,000
2048-2052 123,583 56,417 180,000
2053-2057 150,894 29,106 180,000
2058-2062 66,317 2,683 69,000
Totals $ 693,936 $ 635,064 $ 1,329,000
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
52 9. COMPENSATED LEAVES PAYABLE
Employees accrue vacation, annual leave, earned time off, and holiday leave up to certain maximums, based on the employee’s bargaining unit.

The City accrues the liability for compensated leave as it is earned by employees. The amount of compensated leave payable outstanding was $394,176 as of June 30, 2022.

The amount due within one year of $220,348 for Governmental Activities and $60,501 for Business-Type Activities represents the estimated amount for anticipated retirees. The City typically uses the General Fund to liquidate the liability for compensated absences for governmental funds.

10. CITY EMPLOYEES’ RETIREMENT PLAN
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost- Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS’ website.

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

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
53 10. CITY EMPLOYEES’ RETIREMENT PLAN (Continued)
Benefit Provided (Continued)
The rate plan provisions and benefits in effect at June 30, 2022 are summarized as follows:

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are to be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

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

Miscellaneous Miscellaneous
Classic Member PEPRA
Hire date Prior to December
16, 2012
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 55 62
Monthly benefits, as a % of eligible compensation 2.7% 2% Required employee contribution rates 8% 6.25%
Required employer contribution rates 14.02% 7.59%
Required unfunded liability payment $407,958 $5,035
Safety
Safety PEPRA
Hire date Prior to January 1,
2013
On and after
January 1, 2013
Benefit formula 3% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 57
Monthly benefits, as a % of eligible compensation 3% 2.7% Required employee contribution rates 9% 11.5%
Required employer contribution rates 21.79% 13.13%
Required unfunded liability payment $328,247 $2,163
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
54 10. CITY EMPLOYEES’ RETIREMENT PLAN (Continued)
For the fiscal year ended June 30, 2022, the contributions recognized as part of pension expense for the Plan were as follows:

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportionate share of the net pension liability was based on the City’s plan liability and asset-related information where available, and proportional allocations of individual plan amounts as of the valuation date where not available. The City’s proportionate share of the net pension liability for each Plan as of June 30, 2020 and 2021 were as follows:

For the fiscal year ended June 30, 2022, the City recognized pension expense of $1,782,134. At June 30, 2022, the City reported deferred outflow of resources and deferred inflows of resources related to pension from the following sources:

Miscellaneous Safety Total
Contributions - employer $ 501,029 $ 528,530 $ 1,029,559 Proportionate Share of
Net Pension Liability
Miscellaneous $ 3,421,071
Safety 2,521,100
Total $ 5,942,171
Proportion - June 30, 2020 0.08955%
Proportion - June 30, 2021 0.10987%
Change - Increase (Decrease) 0.02032%
Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of Assumptions $ - $ - Differences between Expected and Actual Experience 814,364 - Net differences between projected and actual earnings on plan investments - 4,486,953
Differences between employer's contributions and the
employer's proportionate share of contributions 23,636 479,253 Change in Employer's Proportion 189,168 160,212
Pension Contributions Made Subsequent to Measurement Date 1,158,701 - Total $ 2,185,869 $ 5,126,418 September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
55 10. CITY EMPLOYEES’ RETIREMENT PLAN (Continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) Deferred outflows of resources were reported as $1,158,701 related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows:

Actuarial Assumptions - The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:
(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation All other actuarial assumptions used in the June 30, 2020 valuation were based on the results of an actuarial experience study for the fiscal years 1997 to 2015, including updates to salary increase, mortality, and retirement rates. The experience study report can be obtained at CalPERS’ website under Forms and Publications.

Long-Term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

Fiscal Year Ended
June 30 Amount
2023 $ (891,157)
2024 (950,307)
2025 (1,019,567)
2026 (1,238,219)
Total $ (4,099,250)
Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase Varies By Age & Length of Service (1) Investment Rate of Return 7.50% (2)
Mortality Derived using CalPERS' Membership
Data for all Funds
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
56 10. CITY EMPLOYEES’ RETIREMENT PLAN (Continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the shortterm (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

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

Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Assumed Asset
Allocation
Real Return
Years 1-10(b)
Real Return
Years 11+(c)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(a) In the CalPERS's system, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. (b) An expected inflation of 2.0% was used for this period (c) An expected inflation of 2.92% was used for this period Asset Class (a)
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
57 10. CITY EMPLOYEES’ RETIREMENT PLAN (Continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

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

Payable to the Pension Plan
At June 30, 2022 the City reported no amount payable for outstanding amount of contributions to the pension plan required for the fiscal year ended June 30, 2022.

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

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

In the event of termination and after all claims have been settled, any excess or deficit will be divided among the agencies in accordance with an approved formula.

General Liability Insurance: Annual deposits are paid by member cities and are adjusted retrospectively to cover costs.

The City is covered for the first $1,000,000 of each general liability claim. The City has the right to receive dividends or the obligation to pay assessments based on a formula, which among other expenses, charges the City’s account for liability under $25,000. CSJVRMA participates in an excess pool that provides general liability coverage from $1,000,000 to $10,000,000.

Discount Rate -1% Current Discount Rate Discount Rate +1%

6.15% 7.15% 8.15%
Net Pension Liability - Misc $ 5,980,835 $ 3,421,071 $ 1,304,950 Net Pension Liability - Safety 4,959,750 2,521,100 518,051 Net Pension Liability - Total $ 10,940,585 $ 5,942,171 $ 1,823,001 September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
58 11. JOINT VENTURE – SELF-INSURANCE PROGRAM (Continued) Workers’ Compensation: The workers’ compensation program includes pooling of retained losses plus excess insurance. Annual deposits are paid by member cities and are adjusted retrospectively on an annual basis to cover costs and reflect claims experience of both the individual member and the pool. The City is covered for the first $250,000 of each workers’ compensation claim through CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula, which among other expenses, charges the City’s account for workers’ compensation losses under $250,000. CSJVRMA participates in an excess pool that provides workers’ compensation coverage from $250,000 to $500,000 and purchases excess insurance above the statutory limit.

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

12. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN
The City reports the following total OPEB liability as of the June 30, 2022 measurement date:

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

Governmental Business-type
Activities Activities
Total OPEB liability: $ 1,400,476 $ 597,972
Total total OPEB liability $ 1,400,476 $ 597,972
Deferred outflows of resources:

Differences between expected and
actual experiences $ 93,915 $ 40,096
Changes in assumptions $ 112,751 $ 48,147
Total deferred outflows of resources $ 206,666 $ 88,243 Deferred inflows of resources:

Differences between expected and
actual experiences $ 1,204 $ 521
Changes in assumptions $ 237,634 $ 101,456
Total deferred inflows of resources $ 238,838 $ 101,977 September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
59 12. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN (Continued) B. Employees Covered
As of the June 30, 2022 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

C. Contribution
The contribution requirements of plan members and the City are established and may be amended by the City. The required contribution is based on a projected pay-as-you-go financing requirements, with additional amounts to prefund benefits determined annually by the City Council. For the fiscal year ended June 30, 2022, the City contributed $49,617 (including implicit subsidy) and zero to prefund benefits. Plan members receiving benefits contributed no amounts to the total premiums. The General Fund has typically been used to liquidate OPEB liabilities for governmental funds.

D. Total OPEB Liability
The City’s total OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the total OPEB liability was determined by actuarial valuation dated June 30, 2022. The total OPEB liability in the June 30, 2022 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Discount Rate
The discount rate estimates investment earnings for assets earmarked to cover retiree health benefit liabilities. The discount rate depends on the nature of underlying assets for funded plans. The rate used for a funded plan is the real rate of return expected for plan assets plus long term inflation assumption. For an unfunded plan, the discount rate is based on an index of 20-year General Obligation municipal bonds. For partially funded plans, the discount rate is a blend of the funded and unfunded rates. The discount rate used to measure the total OPEB liability was 3.54 percent.

Active employees 39
Inactive employees or beneficiaries currently receiving benefits 3 Total 42
Actuarial Assumptions: June 30, 2022 Measurement Date
Discount Rate 3.54% (Bond Buyer 20-Bond Index)
Inflation 2.50% annually
Salary Increases 2.75% per annum, in aggregate
Mortality Rate CalPERS 2017 Experience Study
Mortality Improvement Mortality projected fully generational with Scale MP-2021 Medical Participation at Retirement Currently covered - 50%, Currently waived - 0% Healthcare Trend Rate 4% per annum
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
60 12. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN (Continued) D. Total OPEB Liability
Sensitivity to the total OPEB Liability to Changes in the Discount Rate and Healthcare Trend Rate The following presents the total OPEB liability of the City if it were calculated using discount rate and health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for the measurement period ending June 30, 2022:

Recognition of Deferred Outflows and Deferred Inflows of Resources and OPEB expense For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $222,446. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Total
OPEB
Liability
Balance at June 30, 2021 $ 2,161,090
Service Cost 161,511
Interest 47,888
Assumption Changes (322,425)
Benefit Payments (49,617)
Net Change during 2021-22 (162,643)
Balance at June 30, 2022 $ 1,998,447
Changes in Total OPEB Liability as of June 30, 2022
Current
1% Lower
Discount Rate
(3.54%) 1% Higher
Total OPEB Liability 2,234,229 $ $ 1,998,447 $ 1,820,167 1% Lower
Current Trend
(4%) 1% Higher
Total OPEB Liability 1,686,902 $ $ 1,998,447 $ 2,362,077 Discount Rate
Healthcare Trend Rate
Deferred Outflows Deferred Inflows
of Resources of Resources
Changes in assumption $ 160,898 $ 339,090
Differences between expected
and actual experience 134,011 1,725
Total $ 294,909 $ 340,815
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
61 12. POST-RETIREMENT HEALTH CARE DEFINED BENEFIT PLAN (Continued) Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB and will be recognized as pension expense as follows:

13. NET POSITION AND FUND BALANCES
GASB Statement No. 34, modified by GASB Statement No. 63, adds the concept of Net Position, which is measured on the full accrual basis, to the concept of Fund Balance, which is measured on the modified accrual basis.

Net Position
Net position is divided into three captions under GASB Statement No. 34. These captions apply only to net position as determined at the government-wide level, and are described below:

Net Investment in Capital Assets describes the portion of net assets which is represented by the current net book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. These principally include debt service requirements, and redevelopment funds restricted to low and moderate income housing purposes.

Unrestricted describes the portion of net position which is not restricted as to use.

The government-wide statement of net position reports $9,016,293 of restricted net position.

For the Recognized Net
Fiscal Year Deferred Outflows
Ending June 30, (Inflows) of Resources
2023 $ 13,047
2024 13,047
2025 13,047
2026 13,047
2027 13,047
Thereafter (111,141)
Total $ (45,906)
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
62 13. NET POSITION AND FUND BALANCES (Continued)
Fund balance is classified as nonspendable, restricted, committed, assigned, and/or unassigned based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the government funds. The constraints placed on fund balance for the major governmental funds and all other governmental funds are presented as follows:

14. COMMITMENTS AND CONTINGENCIES
There are pending claims and litigation against the City other than what has been accrued, which are considered normal to the City’s operation. City management is of the opinion that potential claims against the City not covered by insurance resulting from such litigation would not materially affect the basic financial statements of the City beyond funded reserves.

Under certain circumstances, such as default or bankruptcy of other participants, the City may also be liable to pay a portion of the debt of these joint ventures on behalf of the other participants.

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

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

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

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

Road construction and maintenance $ 3,469,130 - $ $ 3,733,006 $ 7,202,136 - $ Community development - - 80,832 - 80,832
Curb and gutter - - 48,681 - 48,681
Transit - - - 7,457 7,457
Park projects - - 99,535 - 99,535
Street and roads - - 1,577,652 - 1,577,652
Total Restricted 3,469,130 - 3,733,006 1,814,157 9,016,293 Unassigned: (1,306,438) - (228,919) - (1,535,357)
Total Fund Balances $ (1,306,438) $ 3,469,130 $ 3,733,006 $ 1,585,238 $ 7,480,936 September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
63 15. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued) In future fiscal years, successor agencies are only to be allocated tax increment revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

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

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

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

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

Successor Agency long-term debt activity for the fiscal year ended June 30, 2022 was as follows:

Balance at Balance at Due Within
July 1, 2021 Additions Reductions June 30, 2022 One Year Tax Allocation Bonds:
2015 Refunding $ 11,010,000 $ (465,000) - $ $ 10,545,000 $ 485,000 Total other long-term debt 11,010,000 $ $ (465,000) - $ $ 10,545,000 $ 485,000 September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
64 15. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued) A. Tax Allocation Bonds Payable
On June 1, 2015, the Successor Agency refunded the 2005, 2007, and 2008 tax allocation bonds in the amounts of $3,925,000, $6,895,000, and $3,270,000, respectively, with the refunding issue of 2015 in the amount of $13,000,000.

The bonds have principal payments each August 1 through 2037 and accrue interest at 3.0% – 5.0%, which is payable semiannually. The bonds are payable solely from pledged tax revenues allocated and paid to the Successor Agency from properties in the project area. As of June 30,2022, the balance on the bonds was $10,545,000.

The annual debt service requirements for 2015 Tax Allocation Refunding Bond are as follows:

16. PRIOR PERIOD ADJUSTMENTS
The City restated its Net Position and Fund Balances at July 1, 2021 as follows:

Fiscal Year Principal Interest Total
2023 $ 485,000 $ 392,381 $ 877,381
2024 510,000 367,606 877,606
2025 535,000 341,481 876,481
2026 565,000 319,631 884,631
2027 585,000 302,016 887,016
2028-2032 3,190,000 1,204,426 4,394,426
2033-2037 3,815,000 561,476 4,376,476
2038 860,000 17,200 877,200
Totals $ 10,545,000 $ 3,506,217 $ 14,051,217
Reason for adjustments
Governmental
Activities
Business-type
Activities
Overstatement of land $ - $ (27,176)
Understatement (Overstatement) of accounts receivable (92,669) 50,064 $ (92,669) $ 22,888 Governmental
Nonmajor Fund
Water Sewer Refuse Curb and
Enterprise Enterprise Enterprise Gutter Capital Private-Purpose Custodial Reason for adjustments Fund Fund Fund Project Fund Trust Fund Fund Overstatement of land $ (27,176) - $ $ - $ - $ - $ - Understatement (Overstatement) of accounts receivable 112,520 (36,557) (25,899) (92,669) - - Understatement of loans and notes receivable - - - -- 34,410 - 158,733 - $ 112,520 $ (63,733) $ (25,899) $ (92,669) $ 34,410 $ 158,733 Proprietary Funds Fiduciary Funds
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Notes to Basic Financial Statements
June 30, 2022
65 17. GOING CONCERN
The accompanying financial statements have been prepared assuming the City will continue as a going concern. The City’s General Fund after reinstatement of interfund loans has a deficit fund balance of $1,306,438. In addition, the City’s enterprise unrestricted net position mostly derives from the significant receivables owed by the General Fund, which are to be collected over a lengthy period. The ability of the City to continue as a going concern and meet its obligations as they become due is dependent on the City’s ability to develop and implement a plan that will successfully eliminate the current deficit in the General Fund and repay amounts owed to the enterprise funds. The financial statements do not include any adjustments that might be necessary if the City is unable to continue as a going concern.

Staff is dedicated to continuing the work needed to correct the financial position of the City, which continues to be negatively impacted by the damaging effects of operational mismanagement from decades prior. Successful tax revenue generating measures in recent years have helped to bring needed resources to the City. Additional tax revenue is expected in future years with the addition of a second retail cannabis location and the completion of a 54-unit low-income housing development. Cost studies are underway for all City fees and rates, including fees and rates for the water and sewer enterprise funds.

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

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

18. SUBSEQUENT EVENTS
The City sold McDermont Fieldhouse on December 27, 2022 in the amount of $900,000.

September 26, 2023 Regular Meeting of the Lindsay City Council

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66 September 26, 2023 Regular Meeting of the Lindsay City Council

REQUIRED SUPPLEMENTAL INFORMATION

September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY

SCHEDULE OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GENERAL FUND
For the Fiscal Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes $ 452,600 $ 452,600 $ 391,653 $ (60,947) Sales taxes 1,279,400 1,279,400 1,568,150 288,750
Measure O taxes 1,316,700 1,316,700 1,689,595 372,895
Utilities users' taxes 1,050,000 1,050,000 996,296 (53,704) Other taxes 1,728,000 1,728,000 2,181,224 453,224
Intergovernmental 486,600 486,600 1,806,794 1,320,194
Fines and forfeitures 110,000 110,000 184,384 74,384
License and permits 224,700 224,700 585,683 360,983
Use of money and property 600 600 (63,020) (63,620)
Charges for services 6,800 6,800 23,937 17,137
Other, donations, and reimbursements 1,271,800 1,271,800 268,714 (1,003,086) Total Revenues 7,927,200 7,927,200 9,633,410 1,706,210

EXPENDITURES
Current:

General government 971,111 971,111 1,304,688 (333,577)
Public safety 3,168,100 3,168,100 3,506,984 (338,884)
Parks and recreation 209,800 209,800 207,565 2,235
Public works 540,058 540,058 777,757 (237,699)
Streets and roads 643,900 643,900 763,683 (119,783)
Community development 59,300 59,300 97,173 (37,873)
Capital outlay 1,757,383 1,757,383 1,788,103 (30,720)
Debt service:

Principal retirement 281,400 281,400 357,780 (76,380)
Interest and fiscal charges 101,600 101,600 68,369 33,231 Total Expenditures 7,732,652 7,732,652 8,872,102 (1,139,450) Excess of Revenues over
(under) Expenditures 194,548 194,548 761,308 566,760

OTHER FINANCING SOURCES
(USES)
Transfers in 925,883 925,883 728,602 (197,281)
Transfers out (1,480,000) (1,480,000) (329,407) 1,150,593 Total Other Financing
Sources (Uses) (554,117) (554,117) 399,195 953,312
Net Change in Fund Balance (359,569) (359,569) 1,160,503 1,520,072 Fund Balance (deficit), Beginning of Fiscal Year (2,466,941) (2,466,941) (2,466,941) Fund Balance (deficit), End of Fiscal Year $ (2,826,510) $ (2,826,510) $ (1,306,438) $ 1,520,072 Budgeted Amounts
67 September 26, 2023 Regular Meeting of the Lindsay City Council

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL

STREET IMPROVEMENT SPECIAL REVENUE FUND
For the Fiscal Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Street improvement program $ 925,883 $ 925,883 $ 833,070 $ (92,813) Use of money and property 1,500 1,500 (17,143) (18,643) Total Revenues 927,383 927,383 815,927 (111,456)

EXPENDITURES
Current:

Streets and roads 20,084 20,084 20,084 -
Debt service:

Principal retirement 49,861 49,861 49,861 -
Total Expenditures 69,945 69,945 69,945 -
Excess of Revenues over
(under) Expenditures 857,438 857,438 745,982 (111,456)

OTHER FINANCING

SOURCES (USES)
Transfers out (855,938) (855,938) (328,266) 527,672
Total Other Financing
Sources (Uses) (855,938) (855,938) (328,266) 527,672
Net Change in Fund Balance 1,500 1,500 417,716 416,216
Fund Balance, Beginning of Fiscal Year 3,051,414 3,051,414 3,051,414 Fund Balance, End of Fiscal Year $ 3,052,914 $ 3,052,914 $ 3,469,130 $ 416,216

CITY OF LINDSAY
Budgeted Amounts
68 September 26, 2023 Regular Meeting of the Lindsay City Council

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL

LOCAL TRANSPORTATION FUND
For the Fiscal Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,596,657 $ 1,596,657 $ 1,126,840 $ (469,817) Use of money and property 850 850 (15,283) (16,133)
Total Revenues 1,597,507 1,597,507 1,111,557 (485,950)

EXPENDITURES
Current:

Streets and roads 121,811 121,811 78,746 43,065
Capital outlay 200,000 200,000 177,442 22,558
Debt service:

Principal retirement 86,182 86,182 86,182 -
ervices: Interest and Fiscal Charges Interest and fiscal charges 36,126 36,126 34,186 1,940 Total Expenditures 444,119 444,119 376,556 67,563
Excess of Revenues over
(under) Expenditures 1,153,388 1,153,388 735,001 (418,387)

OTHER FINANCING

SOURCES (USES)
Transfers out (919,000) (919,000) - 919,000
Total Other Financing
Sources (Uses) (919,000) (919,000) - 919,000
Net Change in Fund Balance 234,388 234,388 735,001 500,613 Fund Balance, Beginning of Fiscal Year 2,998,005 2,998,005 2,998,005 - Fund Balance, End of Fiscal Year $ 3,232,393 $ 3,232,393 $ 3,733,006 $ 500,613

CITY OF LINDSAY
Budgeted Amounts
69 September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Required Supplementary Information
For the fiscal year ended June 30, 2022
70 Schedule of the Local Government’s Proportionate Share of the Net Pension Liability – Last 10 Years* Notes to the Schedule:

Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2016 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in Assumptions: In 2017, the discount rate changed from 7.65% to 7.15%. *Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

Proportionate Plan Fiduciary
Proportionate Share of the Net Net Position as a
Proportion of the Net Share of Net Covered Pension Liability % of the Total Measurement Date Pension Liability Pension Liability Payroll as a % of Payroll Pension Liability 2021 0.10987% $ 5,942,171 $ 2,717,288 218.68% 69.89%
2020 0.08955% 9,743,120 2,489,675 391.34% 75.10%
2019 0.09039% 9,262,536 2,385,716 388.25% 75.26%
2018 0.09174% 8,840,660 2,572,760 343.63% 75.26%
2017 0.09245% 9,168,480 2,907,772 315.31% 73.31%
2016 0.09544% 8,258,639 2,689,271 307.10% 74.06%
2015 0.09928% 6,814,687 2,799,950 243.39% 78.40%
2014 0.09999% 6,216,207 2,769,950 224.42% 79.82%
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Required Supplementary Information
For the fiscal year ended June 30, 2022
71 Schedule of Pension Contributions – Last 10 Years*
*Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

Contributions in
Contractually Relation to the Contribution Contribution as a Required Actuarially Determined Deficiency/ Covered % of Covered Fiscal Year Contributions Contributions (Excess) Payroll Payroll 2022 $ 4,808,270 $ (4,808,270) $ 3,094,614 - $ 155.38%
2021 1,029,559 (1,029,559) 2,717,288 - 37.89%
2020 922,615 (922,615) 2,489,675 - 37.06%
2019 1,128,405 (1,128,405) 2,385,716 - 47.30%
2018 1,021,760 (1,021,760) 2,572,760 - 39.71%
2017 1,207,603 (1,207,603) 2,907,772 - 41.53%
2016 726,038 (726,038) 2,689,271 - 27.00%
2015 700,907 (700,907) 2,799,950 - 25.03%
September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Required Supplementary Information
For the fiscal year ended June 30, 2022
72 Schedule of the Change in Net OPEB Liability and Related Ratios - Last 10 Fiscal Years* MEASUREMENT PERIOD 2022 2021 2020 2019 2018

TOTAL OPEB LIABILITY
Service Cost $ 161,511 $ 102,491 $ 99,506 $ 76,602 $ 79,370 Interest on the Total OPEB Liability 47,888 43,900 42,590 58,378 52,405 Difference between Expected and Actual Experience - 98,985 73,023 (2,879) 1,127 Changes of Assumptions (322,425) (14,499) 175,866 72,921 (52,488) Benefit Payments (49,617) (28,027) (40,536) (37,872) (31,041) Net Change in Total OPEB Liability (162,643) 202,850 350,449 167,150 49,373 Total OPEB Liability - Beginning 2,161,090 1,958,240 1,607,791 1,440,641 1,391,268 Total OPEB Liability - Ending $ 1,998,447 $ 2,161,090 $ 1,958,240 $ 1,607,791 $ 1,440,641 Plan Net OPEB Liability - Ending $ 1,998,447 $ 2,161,090 $ 1,958,240 $ 1,607,791 $ 1,440,641 Plan Fiduciary Net Position as
a Percentage of the Total OPEB Liability n/a n/a n/a n/a n/a Covered Payroll $ 16,715,521 $ 2,897,502 $ 2,912,375 $ 2,637,580 $ 2,560,757 Net OPEB liability as a percentage of covered payroll 11.96% 74.58% 67.24% 60.96% 56.26% *Fiscal year 2018 was the first year of implementation, therefore only five years are shown.

September 26, 2023 Regular Meeting of the Lindsay City Council

City of Lindsay
Required Supplementary Information
For the fiscal year ended June 30, 2022
73 Schedule of OPEB Contribution - Last 10 Fiscal Years Per GASB 75 paragraph 57c., these disclosures are only required if the employer calculates an Actuarially Determined Contribution (ADC). The City does not currently calculate an ADC.

September 26, 2023 Regular Meeting of the Lindsay City Council

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74 September 26, 2023 Regular Meeting of the Lindsay City Council

OTHER SUPPLEMENTARY INFORMATION
September 26, 2023 Regular Meeting of the Lindsay City Council

75 NONMAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.

Special Assessment Districts Fund accounts for the activities of the special assessment housing districts in the City. Property owners in these districts pay additional property tax to fund special landscaping and other services in the district.

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

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

Park Improvement Fund accounts for monies received from developers restricted for park improvements.

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

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

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

September 26, 2023 Regular Meeting of the Lindsay City Council

Special
Assessment Community Park State
Districts Development Gas Tax Improvement Transit Parks ASSETS
Cash and investments $ 92,161 $ 22,872 $ 1,439,170 $ 50,474 $ 7,457 $ - Receivables:

Accounts and taxes - - - - - -
Interest - - 1,158 - - -
Intergovernmental 925 - 67,943 - - 195,462
Advance to other funds - - - 90,000 - -
Loans and notes receivable - 57,960 - - - -
Total Assets $ 93,086 $ 80,832 $ 1,508,271 $ 140,474 $ 7,457 $ 195,462

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable $ 7,892 $ - $ 8,325 $ 40,939 $ - $ -
Accrued wages - - 7,488 - - -
Due to other funds - - - - - 228,919
Total Liabilities 7,892 - 15,813 40,939 - 228,919
Deferred inflow of resources:

Unavailable revenue - - - - - 195,462
Total deferred inflows of resources - - - - - 195,462
Fund Balances:

Restricted 85,194 80,832 1,492,458 99,535 7,457 -
Unassigned - - - - - (228,919)
Total Fund Balances (Deficits) 85,194 80,832 1,492,458 99,535 7,457 (228,919) Total Liabilities, Deferred inflows of
Resources and Fund Balances $ 93,086 $ 80,832 $ 1,508,271 $ 140,474 $ 7,457 $ 195,462

CITY OF LINDSAY

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2022
Special Revenue Funds
76 September 26, 2023 Regular Meeting of the Lindsay City Council

Total
Nonmajor
Curb and Governmental
Gutter Funds
$ 9,670 $ 1,621,804
229 229
13 1,171
- 264,330
35,000 125,000
3,769 61,729
$ 48,681 $ 2,074,263
$ - $ 57,156
- 7,488
- 228,919
- 293,563
- 195,462
- 195,462
48,681 1,814,157
- (228,919)
48,681 1,585,238
$ 48,681 $ 2,074,263
Capital Projects
Fund
77 September 26, 2023 Regular Meeting of the Lindsay City Council

Special
Assessment Community Park State
Districts Development Gas Tax Improvement Transit Parks

REVENUES
Other taxes $ 72,628 $ - $ - $ - $ - $ -
Intergovernmental - - 572,145 - - -
License and permits - - - 36,250 - -
Use of money and property - 3,288 (5,147) 30 9 -
Other, donations, and reimbursements - 5,143 - - - 449
Total Revenues 72,628 8,431 566,998 36,280 9 449

EXPENDITURES
Current:

General government 78,522 - - - - -
Parks and recreation - 41,065 - -
Streets and roads - - 280,107 - - -
Community development - - - - - 1,609
Capital outlay - - 25,097 - - -
Total Expenditures 78,522 305,204 41,065 1,609
Excess of Revenues Over
(Under) Expenditures (5,894) 8,431 261,794 (4,785) 9 (1,160)

OTHER FINANCING SOURCES (USES)
Transfers out - - (86,001) - - (195,462)
Total Other Financing
Sources (Uses) - - (86,001) - - (195,462)
Net Change in Fund Balances (5,894) 8,431 175,793 (4,785) 9 (196,622) Fund Balances (deficits), Beginning of Fiscal Year 91,088 72,401 1,316,665 104,320 7,448 (32,297) Prior Period Adjustments - - - - - -
Fund Balances (deficits), Beginning of Fiscal
Year(restated) 91,088 72,401 1,316,665 104,320 7,448 (32,297) Fund Balances (deficits), End of Fiscal Year $ 85,194 $ 80,832 $ 1,492,458 $ 99,535 $ 7,457 $ (228,919)

CITY OF LINDSAY

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2022
Special Revenue Funds
78 September 26, 2023 Regular Meeting of the Lindsay City Council

Fund Total
Nonmajor
Curb and Governmental
Gutter Funds
$ - $ 72,628
- 572,145
- 36,250
(86) (1,906)
3,543 9,135
3,457 688,252
- 78,522
- 41,065
- 280,107
- 1,609
10,376 35,473
10,376 436,776
(6,919) 251,476
- (281,463)
- (281,463)
(6,919) (29,987)
148,269 1,707,894
(92,669) (92,669)
55,600 1,615,225
$ 48,681 $ 1,585,238
Captial Projects
79 September 26, 2023 Regular Meeting of the Lindsay City Council

LINDSAY CITY COUNCIL

REGULAR MEETING AGENDA

MINUTES
City Hall, 251 E. Honolulu St., Lindsay, CA 93247
Notice is hereby given that the Lindsay City Council will hold a Regular Meeting on September 12, 2023, at 6:00 PM in person and via webinar. The webinar address for members of the public is https://zoom.us/j/99279557087. Those who would like to make a public comment during the public comment portion of the agenda may do so by utilizing the raise hand feature or indicating they would like to make a comment in the chat.

Persons with disabilities who may need assistance should contact the City Clerk prior to the meeting at (559) 562-7102 ext. 8034 or via email at [email protected].

1. CALL TO ORDER

2. PLEDGE
Led by Council Member SERNA.

3. ROLL CALL
Present Mayor Cerros
Mayor Pro Tem Flores
1Council Member Sanchez
Council Member Serna
Council Member Caudillo

4. APPROVAL OF AGENDA
Motion to Approve Agenda with Item 8.2 Pushed to a Future Meeting 1 st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CERROS CAUDILLO (5-0) AYE AYE AYE AYE ABSENT

5. PUBLIC COMMENT
The public is invited to comment on any subject under the jurisdiction of the Lindsay City Council. Please note that speakers that wish to comment on a Regular Item or Public Hearing on tonight’s agenda will have an opportunity to speak when public comment for that item is requested by the Mayor. Comments shall be

1 Noted for the record that Council Member SANCHEZ arrived at 6:43 PM.

September 26, 2023 Regular Meeting of the Lindsay City Council

limited to three (3) minutes per person, with thirty (30) minutes for the total comment period, unless otherwise indicated by the Mayor. The public may also choose to submit a comment before the meeting via email. Public comments received via email will be distributed to the Council prior to the start of the meeting and incorporated into the official minutes; however, they will not be read aloud. Under state law, matters presented under public comment cannot be acted upon by the Council at this time. • No public comment was received in-person or via teleconference.

6. COUNCIL REPORT
• Council Member SERNA stated that it was good to see everyone, a packed house this evening, looking forward to thanking honorees.
• Council Member CAUDILLO congratulated Mayor CERROS on his successful CBS 47 interview. • Mayor Pro Tem FLORES had to report.
• Mayor CERROS attended the EKGSA Mariposa Basin Ribbon Cutting Event, is happy that the basin will increase water capacity and recognizes the project as a big win for the City. Met with Healthy Start and hopes to work with them more in the future.

7. CITY MANAGER REPORT
• CITY MANAGER reported that as a part of the joint venture with the City’s new insurance PRISM, department heads were provided training in risk management and the City also plans to apply for funding through a PRISM grant for a camera surveillance system. • CITY MANAGER shared that Staff met with Webb Municipal Finance to discuss the downtown Community Facilities District (CFD) and hopes to move forward and discuss the CFD more with the Council.
• CITY MANAGER shared that the City met with its water consultant regarding the outstanding Bureau of Reclamation bill and plans to contest it.
• CITY MANAGER shared that the Lindmore Street Project is pending County approval and the permit with CalTrans and the Railroad still need to happen. Construction can hopefully happen soon.

8. RECOGNITION ITEMS

8.1 Proclamation in Honor of Loyalty Car Club (p. 5)
Requested by Council Member Caudillo
Presented by Mayor Cerros
Presented to Loyalty Car Club

8.2 Proclamation in Honor of 50th Anniversary of the Lindsay Sister City Relationship (p. 6) Presented by Mayor Cerros

8.3 Proclamation in Honor of the Lindsay Recharge Basin (p. 7) Presented by Mayor Cerros
Presented to Mike Hagman, Lindmore Irrigation District General Manager

8.4 Proclamation in Honor of Constitution Week (p. 8)
Presented by Mayor Cerros
Presented to National Society of the Daughters of the American Revolution September 26, 2023 Regular Meeting of the Lindsay City Council

8.5 Quarterly Employee Spotlight Award
Presented by Joseph M. Tanner, City Manager
Presented to Administrative Supervisor Sandy Perez

9. PRESENTATION ITEMS

9.1 Introduction of Executive Assistant/Deputy City Clerk Nancy Pineda Presented by Joseph M. Tanner, City Manager

9.2 Introduction of Public Safety Officer Joseph Chaidez, Public Safety Officer Zachary Martinez, Volunteer Firefighter Alejandro Cisneros, Volunteer Firefighter Guadalupe Cabrera, and Volunteer Firefighter Dino Rodriguez
Presented by Ryan Heinks, Public Safety Lieutenant

10. DISCUSSION ITEMS

10.1 Recreation Update (pp. 9 – 22)
Presented by Armando da Silva, Recreation Services Director

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

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

11.1 Minutes from August 08, 2023, Regular Meeting (pp. 23 – 29)

11.2 Warrant List for July 31, 2023, through August 31, 2023 (pp. 30 – 46)

11.3 Treasurer’s Report for August 2023 (p. 47)

11.4 Second Reading of Ordinance No. 606, An Ordinance of the City Council of the City of Lindsay Amending Titles Five (5), Eight (8), and Eighteen (18) In Regards to the Special Event Permit and Authorization to Waive Full Reading of Said Ordinance and Authorize Reading by Title Only (pp. 48 – 63)

11.5 Consider Minute Order Approval of Amendments and Revisions to the City Lindsay Personnel Rules and Regulations (pp. 64 – 186)

11.6 Consider the Approval of Resolution No. 23-36, A Resolution of the City Council of the City of Lindsay Providing Observed Holidays (pp. 187 – 190)

11.7 Consider the Approval of Request for City Council Authorization to Rebid the Olive Bowl/Kaku Park Expansion Project Following its Redesign and Reevaluation (pp. 191 – 198)
September 26, 2023 Regular Meeting of the Lindsay City Council

11.8 Notification of Participation in the Federal Excess Property Acquisition Program (1033 Program) through the Defense Logistic Agency’s Law Enforcement Support Office (LESO) (pp. 199 – 201)

11.9 Second Reading of Ordinance No. 612, An Ordinance of the City Council of the City of Lindsay Amending the Zoning Designation From R-1-7 To RM-3 for a 2.5-Acre Portion of a Site Bound to the North By West Hickory Street, to the East by Parkside Avenue, to the South by Ono City Parkway, and the West by Sequoia Avenue/Road 214 (APNs 201-230- 003 To -009), and the Lindsay Zoning Map as Adopted by Ordinance 437 of the City of Lindsay and Authorization to Waive Full Reading of Said Ordinance and Authorize Reading by Title Only (pp. 202 – 208)
• Item 11.3 pulled for discussion. CITY MANAGER and CITY CLERK clarified questions regarding PRISM insurance expenditures.
• Item 11.5 pulled for discussion. CITY ATTORNEY clarified concerns regarding a provision in the Personnel Rules & Regulations. CITY COUNCIL requested that item be removed from the consent calendar.

Motion to Approve Consent Calendar with Item 11.5 Removed 1 st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CERROS SANCHEZ (5-0) AYE AYE AYE AYE AYE
• Mayor CERROS made a motion to approve Item 11.5, receiving no second, the motion failed. • No action taken on Item 11.5. CITY COUNCIL provided direction to revise the item and bring back to the Council to consideration at a later date.

12. PUBLIC HEARING ITEMS

12.1 Public Hearing to Consider the Approval of Resolution No. 23-37, A Resolution of the City Council of the City of Lindsay Approving Tentative Parcel Map No. 23-02, A Request by LAV/Pinnacle Engineering On Behalf of Property Owner Nagi Moshen for the Property Located at 1467 West Tulare Road Off of Highway 65 (APN 199-050-067-000) in the Highway Commercial (CH) and Residential Multifamily (RM-3) Zones, and Finding that the that the Project is Exempt from Review Under the California Environmental Quality Act (CEQA) Pursuant to Section 15315 (pp. 209 – 247)
Presented by Araceli Mejia, Assistant City Planner
• Mayor opened public hearing at 7:32 PM.
• Receiving no public comment, Mayor closed public hearing at 7:33 PM.

September 26, 2023 Regular Meeting of the Lindsay City Council

Motion to Approve Item 12.1
1 st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CERROS CAUDILLO (5-0) AYE AYE AYE AYE AYE

12.2 Public Hearing to Consider the Approval of Resolution No. 23-38, 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 (pp. 248 – 387) Presented by Salvador Guzman, Director of Finance
• Mayor opened public hearing at 8:22 PM.
• Receiving no public comment, Mayor closed public hearing at 8:23 PM. • Mayor CERROS made motion to approve Item 12.2, receiving no second, the motion failed.

Motion to Continue Item 12.2 & 12.3 to Next Regular Meeting on September 26, 2023 1 st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CERROS FLORES (5-0) AYE AYE AYE AYE AYE

12.3 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 (pp. 388 – 391)
Presented by Salvador Guzman, Director of Finance

13. EXECUTIVE (CLOSED) SESSION

13.1 Conference with Labor Negotiators Pursuant to Cal Gov. Code § 54957.6 Agency Designated Representative: Joseph M. Tanner, City of Lindsay Employee Organization: Lindsay Public Safety Officers’ Association (LPOA)

13.2 Conference with Labor Negotiators Pursuant to Cal Gov. Code § 54957.6 Agency Designated Representative: Joseph M. Tanner, City of Lindsay Employee Organization: Lindsay Professional Firefighters’ Association (LPFFA)

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

13.4 Threat to Public Services or Facilities Pursuant to Cal Gov. Code §54957(a) Consultation with: Joseph M. Tanner, City of Lindsay, City Manager • No reportable action taken out of closed session.

September 26, 2023 Regular Meeting of the Lindsay City Council

14. REQUEST FOR FUTURE ITEMS
Council requests for future agenda items, can be called for by any Councilmember during the ‘Request for Future Items’ section of a regular meeting. Immediately following the request of an item, a vote will be taken on the item. If a majority of the City Council supports further study of the item, then a full staff analysis will be prepared within a reasonable time as determined by the City Manager unless otherwise directed by a majority of the City Council. Discussion shall be limited to whether an item should be added to an agenda, not the merit of the item.

Discussion and Review of City Council Contingency Fund
1 st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
CERROS SANCHEZ (4-1) AYE AYE NAY AYE AYE
City Street Projects Update
1 st 2nd Result SERNA FLORES CAUDILLO CERROS SANCHEZ
FLORES CERROS (5-0) AYE AYE AYE AYE AYE

15. ADJOURNMENT
Lindsay City Council meetings are held in the City Council Chambers at 251 E. Honolulu Street in Lindsay, California beginning at 6:00 P.M. on the second and fourth Tuesday of every month unless otherwise noticed. Materials related to an Agenda item submitted to the legislative body after distribution of the Agenda Packet are available for public inspection in the office of the City Clerk during normal business hours. Complete agenda is available at www.lindsay.ca.us. In compliance with the Americans with Disabilities Act & Ralph M. Brown Act, if you need special assistance to participate in this meeting, or to be able to access this agenda and documents in the agenda packet, please contact the office of the City Clerk at (559) 562-7102 x 8034. Notification 48 hours prior to the meeting will enable the City to ensure accessibility to this meeting and/or provision of an alternative format of the agenda and documents in the agenda packet.
• Mayor adjourned the meeting at 8:53 PM.

The next Regular Meeting of the Lindsay City Council is scheduled to be held on September 26, 2023.

September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY | WARRANT LIST 9/17/2023
TRANSACTION DATES: 09/01/2023 THROUGH 09/17/2023
Check# Fund Date Vendor # Vendor Name Description Amount 23925 ($4,044.00)
660 - RDA OBLIGATION RETIREMENT 06/23/23 2468 URBAN FUTURES INC. 2012 TAX REFUND BON (1,906.00) 660 - RDA OBLIGATION RETIREMENT 06/23/23 2468 URBAN FUTURES INC. 2015 TAX REFUND BON (2,138.00) 24343 $34.00
101 - GENERAL FUND 09/01/23 4877 ADAM ROMERO COMPUTER CRIME COURSE 34.00 24344 $137.65
101 - GENERAL FUND 09/01/23 5236 ADRIANA NAVE PEER SUPPORT NIGHT- REIMBURSMENT 137.65 24345 $231.90
101 - GENERAL FUND 09/01/23 007 AG IRRIGATION SALES GARDEN VALVE 7.67 101 - GENERAL FUND 09/01/23 007 AG IRRIGATION SALES JAR TOP VALVE,TIMER 82.79 101 - GENERAL FUND 09/01/23 007 AG IRRIGATION SALES 24 VAC SOLENOID 52.85 101 - GENERAL FUND 09/01/23 007 AG IRRIGATION SALES FUSE FRN-R-30 (250V 54.57 552 - WATER 09/01/23 007 AG IRRIGATION SALES SHOVEL 34.02 24346 $51.00
400 - WELLNESS CENTER 09/01/23 7145 ANDREA TORRES MAY-JULY MEMBERSHIP REFUND 51.00 24347 $2,149.94
553 - SEWER 09/01/23 5493 AQUA NATURAL SOLUTI QTY 54 MICROBE LIFT INDUSTTRIAL BLEND 2,149.94 24348 $143.10
101 - GENERAL FUND 09/01/23 5457 AUTO ZONE COMMERCIA BLUE THREADLOCKER 37.80 101 - GENERAL FUND 09/01/23 5457 AUTO ZONE COMMERCIA DURALAST WATER PUMP RETURN (119.61) 101 - GENERAL FUND 09/01/23 5457 AUTO ZONE COMMERCIA DURALAST WATER PUMP 119.61 101 - GENERAL FUND 09/01/23 5457 AUTO ZONE COMMERCIA LIGHT TOWER-BATTERY 52.65 552 - WATER 09/01/23 5457 AUTO ZONE COMMERCIA LIGHT TOWER-BATTERY 52.65 24349 $585.30
101 - GENERAL FUND 09/01/23 7111 BELMAN BROS TIRES 4 NEW TIRES 2019 RAM 585.30 24351 $8,100.00
101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER HR-#2UL13500 2/1-2/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER HR-#2UL13500 3/1-3/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER HR-#2UL13500 4/1-4/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER HR-#2UL13500 5/1-5/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER HR-#2UL13500 7/1-7/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CM-#2UL13336 2/1-2/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CM-#2UL13336 3/1-3/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CM-#2UL13336 4/1-4/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CM-#2UL13336 5/1-5/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CM-#2UL13336 7/1-7/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER FD-#2XK04886 2/1-2/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER FD-#2XK04886 3/1-3/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER FD-#2XK04886 4/1-4/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER FD-#2XK04886 5/1-5/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER FD-#2XK04886 7/1-7/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#2XK04493 2/1-2/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#2XK04493 3/1-3/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#2XK04493 4/1-4/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#2XK04493 5/1-5/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#2XK04493 7/1-7/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#4QV00754 2/1-2/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#4QV00754 3/1-3/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#4QV00754 4/1-4/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#4QV00754 5/1-5/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER PS-#4QV00754 7/1-7/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CS-#2YJ16699 2/1-2/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CS-#2YJ16699 3/1-3/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CS-#2YJ16699 4/1-4/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CS-#2YJ16699 5/1-5/ 270.00 101 - GENERAL FUND 09/01/23 6351 CANON FINANCIAL SER CS-#2YJ16699 7/1-7/ 270.00 24352 $1,447.86
101 - GENERAL FUND 09/01/23 7144 CATAPULTK12 MEMBER SETUP 1,447.86 24353 $625.00
101 - GENERAL FUND 09/01/23 7146 CHESNEY ENTERPRISES TU.CO.CHIEF'S SEMINAR 625.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24356 $1,371.45
101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BOOTS 35.04 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.50 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.20 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BOOTS 35.04 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.20 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BO 35.04 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.49 101 - GENERAL FUND 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.20 261 - GAS TAX FUND 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BOOTS 35.04 305 - EMERGENCY OPERATIONS 09/01/23 5832 CINTAS CORPORATION 3X5 WELLNESS AF ONY 96.00 552 - WATER 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BOOTS 35.05 552 - WATER 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.49 552 - WATER 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.49 552 - WATER 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.49 552 - WATER 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.49 552 - WATER 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.20 553 - SEWER 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BOOTS 35.05 553 - SEWER 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.49 553 - SEWER 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.49 553 - SEWER 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.49 553 - SEWER 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.49 553 - SEWER 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.20 554 - REFUSE 09/01/23 5832 CINTAS CORPORATION 7/19/23 ASHLEY'S BOOTS 35.05 554 - REFUSE 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.49 554 - REFUSE 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.49 554 - REFUSE 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.49 554 - REFUSE 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.49 554 - REFUSE 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.20 556 - VITA-PAKT 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVC 14.50 556 - VITA-PAKT 09/01/23 5832 CINTAS CORPORATION MAT,PAPER,SANT SVCS 14.50 556 - VITA-PAKT 09/01/23 5832 CINTAS CORPORATION SANT SVC,PAPER,MAT 14.50 556 - VITA-PAKT 09/01/23 5832 CINTAS CORPORATION SANT SVCS,MATPAPER 14.49 556 - VITA-PAKT 09/01/23 5832 CINTAS CORPORATION UNIFORMS/CLEAN SUPP 89.18 24357 $484.49
101 - GENERAL FUND 09/01/23 6672 COLBY'S TIRE,TOWING #1226627 WINDOW ROLL 55.50 101 - GENERAL FUND 09/01/23 6672 COLBY'S TIRE,TOWING #1400762 ROTATE TIRES 20.00 101 - GENERAL FUND 09/01/23 6672 COLBY'S TIRE,TOWING #1405531 ABS SENSOR 248.49 101 - GENERAL FUND 09/01/23 6672 COLBY'S TIRE,TOWING #1405532 -POWER WIRE 160.50 24358 $2,040.00
600 - CAPITAL IMPROVEMENT 09/01/23 091 CONSOLIDATED TESTIN COMPACTION TESTING LINDA VISTA & VALENCIA 2,040.00 24359 $744.67
101 - GENERAL FUND 09/01/23 102 CULLIGAN #154799-LATE FEE 1.71 101 - GENERAL FUND 09/01/23 102 CULLIGAN #178442-LATE FEE 0.50 101 - GENERAL FUND 09/01/23 102 CULLIGAN #3301-LATE FEE 0.63 101 - GENERAL FUND 09/01/23 102 CULLIGAN #53249-LATE FEE 1.00 101 - GENERAL FUND 09/01/23 102 CULLIGAN 55962-LATE FEE 2.03 101 - GENERAL FUND 09/01/23 102 CULLIGAN 185 GALE HILL #5596 280.00 400 - WELLNESS CENTER 09/01/23 102 CULLIGAN 860 N SEQUOIA-#1784 78.00 552 - WATER 09/01/23 102 CULLIGAN 18829 AVE 240-#1548 32.58 552 - WATER 09/01/23 102 CULLIGAN 18899 AVE 240-#1547 125.72 552 - WATER 09/01/23 102 CULLIGAN 251 HONOLULU-#53249 129.00 553 - SEWER 09/01/23 102 CULLIGAN 23611 RD 196-#3301 93.50 24360 $689.00
101 - GENERAL FUND 09/01/23 316 DEPT OF JUSTICE JULY 2023 LIVE SCAN H.R 299.00 101 - GENERAL FUND 09/01/23 316 DEPT OF JUSTICE JULY 2023 LIVE SCAN P.S 390.00 24361 $262.90
781 - CAL HOME RLF 09/01/23 2540 DEPT.OF HOUSING & C 8/15/23CALHOME TO HCD 262.90 24362 $254.08
700 - CDBG REVOLVING LN FUND 09/01/23 2540 DEPT.OF HOUSING & C 8/15/23 CDBG TO HCD 254.08 24363 $2,679.94
720 - HOME REVOLVING LN FUND 09/01/23 2540 DEPT.OF HOUSING & C 8/15/23 HOME TO HCD 2,679.94 24364 $5,615.96
553 - SEWER 09/01/23 5978 DOMINO SOLAR LTD JB-9325693-00 JULY 5,615.96 24365 $220.48
552 - WATER 09/01/23 119 DOUG DELEO WELDING WP-TUBING & ADAPTER 175.35 553 - SEWER 09/01/23 119 DOUG DELEO WELDING WW-CAP SCREW&WASHER 4.00 553 - SEWER 09/01/23 119 DOUG DELEO WELDING WW-CUT OFF WHEELS 41.13 September 26, 2023 Regular Meeting of the Lindsay City Council

24366 $1,250.00
101 - GENERAL FUND 09/01/23 7115 FLOCK SAFETY FLOCK SAFETY FALCON 1,250.00 24367 $61.29
101 - GENERAL FUND 09/01/23 1450 FRESNO OXYGEN & WEL D,E,SML, MED CYLIND 61.29 24368 $1,347.14
101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2650 21.51 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2652 43.03 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2656 43.04 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2662 56.91 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-188-3200 5.10 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 562-2512 176.22 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2650 21.51 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-188-3200 5.10 101 - GENERAL FUND 09/01/23 6010 FRONTIER COMMUNICAT 209-042-9309 1.99 552 - WATER 09/01/23 6010 FRONTIER COMMUNICAT 209-150-2936 78.33 552 - WATER 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2650 21.51 552 - WATER 09/01/23 6010 FRONTIER COMMUNICAT 209-188-3200 5.10 552 - WATER 09/01/23 6010 FRONTIER COMMUNICAT 562-1552 126.67 552 - WATER 09/01/23 6010 FRONTIER COMMUNICAT 562-7131 158.27 553 - SEWER 09/01/23 6010 FRONTIER COMMUNICAT 209-150-3621 111.41 553 - SEWER 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2650 21.51 553 - SEWER 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2654 43.03 553 - SEWER 09/01/23 6010 FRONTIER COMMUNICAT 209-151-2655 43.04 553 - SEWER 09/01/23 6010 FRONTIER COMMUNICAT 209-188-3200 5.10 553 - SEWER 09/01/23 6010 FRONTIER COMMUNICAT 562-7132 358.76 24369 $326.32
101 - GENERAL FUND 09/01/23 1925 FRUIT GROWERS SUPPL CHAIN 20" STIHL 68.72 101 - GENERAL FUND 09/01/23 1925 FRUIT GROWERS SUPPL SPARK PLUG BOSCH 19.93 101 - GENERAL FUND 09/01/23 1925 FRUIT GROWERS SUPPL STIHL CHAIN,FILTER, 311.03 101 - GENERAL FUND 09/01/23 1925 FRUIT GROWERS SUPPL STIHL CHAIN,SPARK P (73.36) 24370 $190.00
101 - GENERAL FUND 09/01/23 149 GOVERNMENT FINANCE MEMBER#125322005 190.00 24371 $345.99
101 - GENERAL FUND 09/01/23 151 GRAINGER INC ECHO TRIMMER LID 75.37 101 - GENERAL FUND 09/01/23 151 GRAINGER INC TRIMMER STRING 270.62 24372 $1,536.02
101 - GENERAL FUND 09/01/23 1391 HOME DEPOT GAS ENGINE ARTICULATI 652.49 101 - GENERAL FUND 09/01/23 1391 HOME DEPOT GAS POWERED TRIMMER 119.93 101 - GENERAL FUND 09/01/23 1391 HOME DEPOT HIGH WHEEL BRIGGS 577.93 101 - GENERAL FUND 09/01/23 1391 HOME DEPOT TRIMMER LINE SPOOL 28.26 101 - GENERAL FUND 09/01/23 1391 HOME DEPOT WOOD SCREWS ZINC 157.41 24373 $26,237.73
305 - EMERGENCY OPERATIONS 09/01/23 180 INGRAM EQUIPMENT CO DRAIN PUMP REPAIRS 22,240.00 305 - EMERGENCY OPERATIONS 09/01/23 180 INGRAM EQUIPMENT CO LIFT STATION-FLANGE 3,997.73 24374 $89.00
101 - GENERAL FUND 09/01/23 6687 JOSEPH TANNER MEAL STPEND 8/22,8/23 89.00 24375 $2,450.00
101 - GENERAL FUND 09/01/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00900 2,450.00 24376 $1,413.77
400 - WELLNESS CENTER 09/01/23 5788 LINCOLN AQUATICS LIQUID CHLORINE 1,413.77 24377 $897.32
101 - GENERAL FUND 09/01/23 4067 LINCOLN NAT'L INSUR SEPT. 2023 LIFE PLAN 897.32 24378 $896.71
101 - GENERAL FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY-PUBLIC SAFETY 51.94 101 - GENERAL FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY 2023-BUILDING 72.87 101 - GENERAL FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY 2023-PARKS 123.77 101 - GENERAL FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY-CITY SERVICE 22.05 101 - GENERAL FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY 2023-STREETS 34.30 101 - GENERAL FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY 2023-LANDSCAPI 134.45 261 - GAS TAX FUND 09/01/23 1422 LINDSAY TRUE VALUE JULY-STREET SIGNS 160.73 400 - WELLNESS CENTER 09/01/23 1422 LINDSAY TRUE VALUE JULY-WELLNESS CENTE 45.96 552 - WATER 09/01/23 1422 LINDSAY TRUE VALUE JULY 2023-WATER 125.62 553 - SEWER 09/01/23 1422 LINDSAY TRUE VALUE JULY 2023-WWTP 125.02 24379 $483.00
101 - GENERAL FUND 09/01/23 5424 LINDSAY VETERINARY 7/27/23 ANIMAL SVC 45.00 101 - GENERAL FUND 09/01/23 5424 LINDSAY VETERINARY AUG. ANIMAL SVC 113.00 101 - GENERAL FUND 09/01/23 5424 LINDSAY VETERINARY JULY&AUG ANIMAL SVC 325.00 24380 $100.00
400 - WELLNESS CENTER 09/01/23 7142 MARIBEL LOPEZ CLEANING DEPOSIT REFUND 100.00 24381 $5,349.62
101 - GENERAL FUND 09/01/23 6550 MARIO SAGREDO ELECT CITY HALL CLOCK 588.22 101 - GENERAL FUND 09/01/23 6550 MARIO SAGREDO ELECT LIBRARY LIGHTS 765.68 101 - GENERAL FUND 09/01/23 6550 MARIO SAGREDO ELECT CROSS WALK BUTTON 212.11 553 - SEWER 09/01/23 6550 MARIO SAGREDO ELECT HICKORY LIFT STATIO 833.06 553 - SEWER 09/01/23 6550 MARIO SAGREDO ELECT WASTE WATER/RAZ PUM 2,077.35 553 - SEWER 09/01/23 6550 MARIO SAGREDO ELECT WWTP-SCUM PUMP 873.20 24382 $1,000.00
101 - GENERAL FUND 09/01/23 5964 MARY VALENTI, PH.D. JOSEH C-PREEMPLOYMENT 500.00 101 - GENERAL FUND 09/01/23 5964 MARY VALENTI, PH.D. ZACHARY M-PREEMPLOYMENT 500.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24383 $436.95
101 - GENERAL FUND 09/01/23 5852 MID VALLEY DISPOSAL LATE FEE 6.46 554 - REFUSE 09/01/23 5852 MID VALLEY DISPOSAL 40Y SERVICE LOCATION: 915 OLIVEWOOD 430.49 24384 $524.27
101 - GENERAL FUND 09/01/23 5625 NGLIC-SUPERIOR VISI SEPT 2023 VISION PLAN 524.27 24385 $105.00
101 - GENERAL FUND 09/01/23 4323 OASIS SECURITY SYSTEM @ 476 MT VERNON 105.00 24386 $2,139.02
552 - WATER 09/01/23 6498 PACWEST DIRECT 8/7/23 UB BILLS-LASER PRINTING 830.81 552 - WATER 09/01/23 6498 PACWEST DIRECT 8/9/23 DELINQUENT BILL LASER PRINTING 238.69 553 - SEWER 09/01/23 6498 PACWEST DIRECT 8/7/23 UB BILLS -LASER PRINTING 830.82 553 - SEWER 09/01/23 6498 PACWEST DIRECT 8/9/23 DELINQUENT BILL LASER PRINTING 238.70 24387 $887.65
101 - GENERAL FUND 09/01/23 276 PORTERVILLE RECORDE AMEND#2023-01 227.60 101 - GENERAL FUND 09/01/23 276 PORTERVILLE RECORDE CUP#22-01 150.66 101 - GENERAL FUND 09/01/23 276 PORTERVILLE RECORDE CUP#23-03 132.03 101 - GENERAL FUND 09/01/23 276 PORTERVILLE RECORDE ORDINANCE 606 126.41 101 - GENERAL FUND 09/01/23 276 PORTERVILLE RECORDE PARCEL MAP#23-02 127.09 101 - GENERAL FUND 09/01/23 276 PORTERVILLE RECORDE PUBLIC NOTICE AD#222898 123.86 24388 $3,330.54
101 - GENERAL FUND 09/01/23 6991 PREMIER ACCESS INSU SEPT 2023 DENTAL PL 3,330.54 24389 $1,094.80
552 - WATER 09/01/23 4618 PROVOST & PRITCHARD WATER ANALYSIS RATE 547.40 553 - SEWER 09/01/23 4618 PROVOST & PRITCHARD SEWER ANALYSIS RATE 547.40 24390 $5,801.40
101 - GENERAL FUND 09/01/23 399 QUAD KNOPF,INC. GEN PLANNING SERVICE 284.00 101 - GENERAL FUND 09/01/23 399 QUAD KNOPF,INC. GP & ZC MISSION EST 5,517.40 24391 $1,308.83
101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION HEAVY DUTY LARGE BINDER C.M 20.43 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION WIRELESS COMBO,WIRELES MOUSE,PUSH PINS 81.30 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION CABLE TIES 44.57 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION DIVIDERS,LABELS,TAB 80.56 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION ENVELOPES,FILE FOLD 165.80 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION HANGING FILE FOLDER 59.79 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION CIRCLE TEMPLATE 4.51 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION COMPASS MASTERBOW 5.91 101 - GENERAL FUND 09/01/23 285 QUILL CORPORATION TRASH BAGS 413.20 400 - WELLNESS CENTER 09/01/23 285 QUILL CORPORATION BATTERIES,COFFE CREAMER W.C 80.66 400 - WELLNESS CENTER 09/01/23 285 QUILL CORPORATION CABLE TIES 15.00 400 - WELLNESS CENTER 09/01/23 285 QUILL CORPORATION FRONT DESK CHAIR W.C 173.99 400 - WELLNESS CENTER 09/01/23 285 QUILL CORPORATION DISINFECTING WIPES 163.11 24392 $5,000.00
552 - WATER 09/01/23 6095 RALPH GUTIERREZ WAT AUG. CPO WATER TREA 2,500.00 553 - SEWER 09/01/23 6095 RALPH GUTIERREZ WAT AUG. CPO SEWER TREA 2,500.00 24393 $168,001.84
600 - CAPITAL IMPROVEMENT 09/01/23 7119 SEAL RITE PAVING AN VALENCIA&LINDA VISTA 168,001.84 24394 $476.00
101 - GENERAL FUND 09/01/23 7143 SEQUOIA HEALTH CARE JULY 2023 CLAIMS 476.00 24395 $100.00
400 - WELLNESS CENTER 09/01/23 7141 SERINA DIAZ CLEANING DEPOSIT REFUND 100.00 24397 $63,888.26
101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 600001505934 251.33 101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 700152858405-LATE F 0.32 101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 700470455603-LATE F 58.73 101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 600001505934 3,141.55 101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 600001505934 4,675.03 101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 600001505934 45.63 101 - GENERAL FUND 09/01/23 310 SOUTHERN CA. EDISON 600001505934 1,718.59 261 - GAS TAX FUND 09/01/23 310 SOUTHERN CA. EDISON 600001505934 6,293.74 400 - WELLNESS CENTER 09/01/23 310 SOUTHERN CA. EDISON 740 SEQUOIA 10,768.48 552 - WATER 09/01/23 310 SOUTHERN CA. EDISON 600001505934 34,426.46 553 - SEWER 09/01/23 310 SOUTHERN CA. EDISON 598 MONTE VISTA LP 118.49 553 - SEWER 09/01/23 310 SOUTHERN CA. EDISON 600001505934 664.96 556 - VITA-PAKT 09/01/23 310 SOUTHERN CA. EDISON 600001505934 437.06 883 - SIERRA VIEW ASSESSMENT 09/01/23 310 SOUTHERN CA. EDISON 600001505934 288.98 884 - HERITAGE ASSESSMENT DIST 09/01/23 310 SOUTHERN CA. EDISON 600001505934 94.82 886 - SAMOA 09/01/23 310 SOUTHERN CA. EDISON 600001505934 15.86 887 - SWEETBRIER TOWNHOUSES 09/01/23 310 SOUTHERN CA. EDISON 600001505934 25.74 888 - PARKSIDE 09/01/23 310 SOUTHERN CA. EDISON 600001505934 96.68 889 - SIERRA VISTA ASSESSMENT 09/01/23 310 SOUTHERN CA. EDISON 600001505934 204.11 890 - MAPLE VALLEY ASSESSMENT 09/01/23 310 SOUTHERN CA. EDISON 600001505934 40.15 891 - PELOUS RANCH 09/01/23 310 SOUTHERN CA. EDISON 1209 N BELLAH LDSCP 14.38 891 - PELOUS RANCH 09/01/23 310 SOUTHERN CA. EDISON 351 HICKORY LDSCP 14.67 891 - PELOUS RANCH 09/01/23 310 SOUTHERN CA. EDISON 600001505934 492.50 24398 $209.91
101 - GENERAL FUND 09/01/23 6703 STERICYCLE INC FD-JULY SHRED IT SV 132.34 101 - GENERAL FUND 09/01/23 6703 STERICYCLE INC PS-JULY SHRED IT SV 77.57 24399 $550.00
101 - GENERAL FUND 09/01/23 7053 STEWART TITLE OF CA REPLACED CK#23600 550.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24400 $537.00
101 - GENERAL FUND 09/01/23 5792 THOMSON REUTERS - W ONLINE/SOFTWARE CHA 537.00 24401 $354.93
400 - WELLNESS CENTER 09/01/23 3396 TK ELEVATOR CORPORA W.C.-FULL MAINTENAN 354.93 24402 $89.88
101 - GENERAL FUND 09/01/23 6413 TRANS UNION LLC 6/26/23-7/25/23 SVC 89.88 24403 $1,185.00
779 - 00-HOME-0487 09/01/23 4922 TRAVELERS INDEMNITY MAGANA 609675633633 1,185.00 24404 $2,170.00
101 - GENERAL FUND 09/01/23 3152 TUL.CO.JAIL IND.ENG VINYL SIGNS-FORD VE 2,170.00 24405 $95,809.00
101 - GENERAL FUND 09/01/23 3511 TULARE COUNTY SHERI FY 23-24 DISPATCH 95,809.00 24406 $23,258.00
101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 7/30/23 ARTESIA SER 501.84 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/13/23 ARTESIA SER 677.36 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/20/23 ARTESIA SER 428.40 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/6/23 ARTERSIA SER 367.20 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/20/23 MARIA MORAL 217.62 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/13/23 DANA GONZAL 892.80 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/20/23 DANA GONZAL 892.80 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/6/23 DANA GONZALE 937.44 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/13/23 CITY SERVIC 403.20 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/20/23 CITY SERVIC 1,083.60 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/6/23 CITY SERVICE 1,008.00 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/13/23 STREETS 1,808.64 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/20/23 STREETS 1,843.20 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/6/23 STREETS 1,843.20 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/13/23 PARKS 3,317.76 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/20/23 PARKS 2,764.80 101 - GENERAL FUND 09/01/23 5747 USA STAFFING INC. 8/6/23 PARKS 3,617.28 552 - WATER 09/01/23 5747 USA STAFFING INC. 8/20/23 MARIA MORAL 217.62 553 - SEWER 09/01/23 5747 USA STAFFING INC. 8/20/23 MARIA MORAL 217.62 554 - REFUSE 09/01/23 5747 USA STAFFING INC. 8/20/23 MARIA MORAL 217.62 24407 $4,044.00
660 - RDA OBLIGATION RETIREMENT 09/01/23 2468 URBAN FUTURES INC. 2012 TAX REFUND BON 1,906.00 660 - RDA OBLIGATION RETIREMENT 09/01/23 2468 URBAN FUTURES INC. 2015 TAX REFUND BON 2,138.00 24408 $1,256.20
101 - GENERAL FUND 09/01/23 368 VOLLMER EXCAVATION, LOAD OF COLD MIX 1,256.20 24409 $1,072.89
101 - GENERAL FUND 09/01/23 612 WEISENBERGERS ACE H REPLACED CK#23413 1,072.89 24410 $300.00
101 - GENERAL FUND 09/08/23 6604 HIPOLITO CERROS SEP. COUNCIL STIPEND 300.00 24411 $250.00
101 - GENERAL FUND 09/08/23 6602 RAMIRO SERNA SEP. COUNCIL STIPEND 250.00 24412 $250.00
101 - GENERAL FUND 09/08/23 6603 RAMONA CAUDILLO SEP. COUNCIL STIPEND 250.00 24413 $250.00
101 - GENERAL FUND 09/08/23 5511 ROSAENA SANCHEZ SEP. COUNCIL STIPEND 250.00 24414 $275.00
101 - GENERAL FUND 09/08/23 4068 YOLANDA FLORES SEP. COUNCIL STIPEND 275.00 24415 $316.62
101 - GENERAL FUND 09/08/23 4660 CITY OF LINDSAY DED:052 WELLNESS 16.62 101 - GENERAL FUND 09/08/23 4660 CITY OF LINDSAY DED:CDBG CDBG PMT 300.00 24416 $485.72
101 - GENERAL FUND 09/08/23 4660 CITY OF LINDSAY DED:L203 CDBG LOAN 485.72 24417 $293.48
101 - GENERAL FUND 09/08/23 3192 SEIU LOCAL 521 DED:COPE COPE SEIU 1.00 101 - GENERAL FUND 09/08/23 3192 SEIU LOCAL 521 DED:DUES UNION DUES 292.48 24418 $8,270.34
101 - GENERAL FUND 09/08/23 6452 GREAT-WEST TRUST DED:0500 DEF COMP 3,006.80 101 - GENERAL FUND 09/08/23 6452 GREAT-WEST TRUST DED:0555 DC LOANPAY 1,248.06 101 - GENERAL FUND 09/08/23 6452 GREAT-WEST TRUST DED:151 DEFERCOMP 3,479.94 101 - GENERAL FUND 09/08/23 6452 GREAT-WEST TRUST DED:ROTH ROTH 535.54 24419 $41.58
101 - GENERAL FUND 09/08/23 2325 LINDSAY PUBLIC SAFE DED:LPOA LPOA DUES 41.58 24420 $89.97
101 - GENERAL FUND 09/08/23 6246 MCDERMONT VENTURE I DED:051 MCDERMONT 89.97 24421 $468.47
101 - GENERAL FUND 09/08/23 1955 TEAMSTERS LOCAL 856 DED:0508 TEAMSTERS 468.47 24422 $149.92
553 - SEWER 09/15/23 4259 AAA TRUCK SERVICE I UNI-CRIMP HOSE 149.92 24423 $15,058.07
101 - GENERAL FUND 09/15/23 7096 AEP CALIFORNIA LLC RADIO CONTROL,SPEAK 15,058.07 24424 $15.00
101 - GENERAL FUND 09/15/23 6362 AMERICAN BUSINESS M P.S.-#17685 TONER 15.00 24425 $982.24
101 - GENERAL FUND 09/15/23 6600 AMERICAN HERITAGE L AUG. ACCIDENT PLAN 982.24 24426 $175.00
400 - WELLNESS CENTER 09/15/23 6950 ANA CARRETERO AUG. ZUMBA CLASSES 175.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24427 $125.00
400 - WELLNESS CENTER 09/15/23 5819 ANITA GUTIERREZ AUG. ZUMBA CLASSES 125.00 24428 $495.66
101 - GENERAL FUND 09/15/23 3428 AT&T MOBILITY H.R. 287297286867 S 40.24 101 - GENERAL FUND 09/15/23 3428 AT&T MOBILITY C.M. 287297286867 S 40.24 101 - GENERAL FUND 09/15/23 3428 AT&T MOBILITY F.D. 287297286867 S 40.24 101 - GENERAL FUND 09/15/23 3428 AT&T MOBILITY P.S. 287297286867 S 80.48 101 - GENERAL FUND 09/15/23 3428 AT&T MOBILITY C.S. 287297286867 S 40.24 101 - GENERAL FUND 09/15/23 3428 AT&T MOBILITY C.S. 287297286867MI 213.98 400 - WELLNESS CENTER 09/15/23 3428 AT&T MOBILITY W.C. 287297286867 S 40.24 24429 $16.18
101 - GENERAL FUND 09/15/23 5457 AUTO ZONE COMMERCIA GLASS CLEANER,CAR W 16.18 24430 $464.30
101 - GENERAL FUND 09/15/23 5381 AWAKE SKATE SHOP POLO SHIRTS & JACKE 292.21 400 - WELLNESS CENTER 09/15/23 5381 AWAKE SKATE SHOP ASSORTED TEES W/LOG 172.09 24431 $1,115.00
101 - GENERAL FUND 09/15/23 7111 BELMAN BROS TIRES NEW TIRES 315.00 101 - GENERAL FUND 09/15/23 7111 BELMAN BROS TIRES TRUCK#28-NEW TIRES 800.00 24432 $7,493.75
552 - WATER 09/15/23 051 BSK DRINKING WATER-DBP 5,397.50 553 - SEWER 09/15/23 051 BSK WASTE WATER WELL14/ 1,062.50 556 - VITA-PAKT 09/15/23 051 BSK VITA-PAKT WASTE WAT 1,033.75 24433 $565.50
101 - GENERAL FUND 09/15/23 7131 BUCHALTER 8/31/23 ATTORNEY FEE 565.50 24434 $2,250.00
101 - GENERAL FUND 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.42 101 - GENERAL FUND 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.43 101 - GENERAL FUND 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.43 101 - GENERAL FUND 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.43 552 - WATER 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.43 553 - SEWER 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.43 554 - REFUSE 09/15/23 6689 BUILDING MAINTENANC AUG. CLEANING SERVI 321.43 24435 $413.00
101 - GENERAL FUND 09/15/23 5013 BUZZ KILL PEST CONT 157 N. MIRAGE 33.00 101 - GENERAL FUND 09/15/23 5013 BUZZ KILL PEST CONT 476 MT VERNON 50.00 101 - GENERAL FUND 09/15/23 5013 BUZZ KILL PEST CONT 911 N. PARKSIDE 27.00 101 - GENERAL FUND 09/15/23 5013 BUZZ KILL PEST CONT PARKS-174 SWEET BRI 34.00 101 - GENERAL FUND 09/15/23 5013 BUZZ KILL PEST CONT PARKS-801 ELMWOOD 25.00 400 - WELLNESS CENTER 09/15/23 5013 BUZZ KILL PEST CONT W.C.-AUG PEST CONTR 87.00 552 - WATER 09/15/23 5013 BUZZ KILL PEST CONT WTP-729 W HONOLULU 28.00 553 - SEWER 09/15/23 5013 BUZZ KILL PEST CONT WWTP-23611 RD 196 33.00 886 - SAMOA 09/15/23 5013 BUZZ KILL PEST CONT SAMOA TOWN HOMES 43.00 887 - SWEETBRIER TOWNHOUSES 09/15/23 5013 BUZZ KILL PEST CONT HERMOSA TOWN HOMES 53.00 24436 $4,422.27
101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER HR-#2UL13500 8/1-8/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER HR-#2UL13500 9/1-9/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER HR#3FW01164 6/1-9/3 527.53 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER CM-#2UL13336 8/1-8/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER CM-#2UL13336 9/1-9/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER CC-#3FW01164 6/1-9/ 527.54 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER FD-#2XK04886 8/1-8/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER FD-#2XK04886 9/1-9/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER WC-#732446-2 LATE F 45.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER PS-#2XK04493 8/1-8/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER PS-#2XK04493 9/1-9/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER PS-#4QV00754 8/1-8/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER PS-#4QV00754 9/1-9/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER CS-#2YJ16699 8/1-8/ 270.00 101 - GENERAL FUND 09/15/23 6351 CANON FINANCIAL SER CS-#2YJ16699 9/1-9/ 270.00 400 - WELLNESS CENTER 09/15/23 6351 CANON FINANCIAL SER W.C. 8/1/23-8/31/23 82.20 24437 $4,800.00
261 - GAS TAX FUND 09/15/23 1702 SCA OF CA, LLC AUG. STREET SWEEPING 4,800.00 24438 $100.00
101 - GENERAL FUND 09/15/23 5619 CENTRO CRISTIANO LA REFUND FIREWORKS DEPOSIT 100.00 24439 $426.40
400 - WELLNESS CENTER 09/15/23 5832 CINTAS CORPORATION W.C.-DISNFECT/CLEAN 426.40 24440 $747.50
887 - SWEETBRIER TOWNHOUSES 09/15/23 6090 CLEAN CUT LANDSCAPE SWEETBRIER EXTRA WO 747.50 24441 $826.15
101 - GENERAL FUND 09/15/23 2989 CNA SURETY BOND#69414753 FY23/ 826.15 24442 $499.78
101 - GENERAL FUND 09/15/23 6672 COLBY'S TIRE,TOWING LIC1342693-OIL CHAN 148.21 101 - GENERAL FUND 09/15/23 6672 COLBY'S TIRE,TOWING LIC1361780-OIL CHAN 129.62 101 - GENERAL FUND 09/15/23 6672 COLBY'S TIRE,TOWING LIC1405530 OIL CHAN 221.95 24443 $1,704.00
101 - GENERAL FUND 09/15/23 2319 COMPUTER SYSTEMS PL 3/31/23 ANTIVIRUS 284.00 101 - GENERAL FUND 09/15/23 2319 COMPUTER SYSTEMS PL 4/28/23 ANTIVIRUS 284.00 101 - GENERAL FUND 09/15/23 2319 COMPUTER SYSTEMS PL 5/31/23 ANTIVIRUS 284.00 101 - GENERAL FUND 09/15/23 2319 COMPUTER SYSTEMS PL 6/30/23 ANTIVIRUS 284.00 101 - GENERAL FUND 09/15/23 2319 COMPUTER SYSTEMS PL 7/31/23 ANTIVIRUS 284.00 101 - GENERAL FUND 09/15/23 2319 COMPUTER SYSTEMS PL 8/31/23 ANTIVIRUS 284.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24444 $1,760.00
600 - CAPITAL IMPROVEMENT 09/15/23 091 CONSOLIDATED TESTIN LINDA VISTA&VALENCI 935.00 600 - CAPITAL IMPROVEMENT 09/15/23 091 CONSOLIDATED TESTIN VALENCIA&LINDA VIST 825.00 24445 $186.25
101 - GENERAL FUND 09/15/23 102 CULLIGAN HR-#53249 AUGUST 10.50 101 - GENERAL FUND 09/15/23 102 CULLIGAN CM-#53249 AUGUST 10.50 101 - GENERAL FUND 09/15/23 102 CULLIGAN FD-#53249 AUGUST 36.25 101 - GENERAL FUND 09/15/23 102 CULLIGAN #156018-150 N MIRAG 35.50 101 - GENERAL FUND 09/15/23 102 CULLIGAN #3301-23611 RD 196 46.75 400 - WELLNESS CENTER 09/15/23 102 CULLIGAN 860 N SEQUOIA 46.75 24446 $850.00
552 - WATER 09/15/23 6118 CVIN LLC D.B.A. VAS 9/1/23-9/30/23 283.34 553 - SEWER 09/15/23 6118 CVIN LLC D.B.A. VAS 9/1/23-9/30/23 283.33 554 - REFUSE 09/15/23 6118 CVIN LLC D.B.A. VAS 9/1/23-9/30/23 283.33 24447 $4,255.17
552 - WATER 09/15/23 6761 DENNIS R. KELLER CI 2022 CCR TEMPLATE 37.50 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI CCR PREPARATION 50.00 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI CONSUMER CONFIDENCE 27.70 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI REVIEW BSK & TESTIN 210.00 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI REVIEW WELL&WTP OPS 563.00 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI UPDATE TOC DATA 767.13 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI USBR CAPITAL ACCOUN 1,762.84 552 - WATER 09/15/23 6761 DENNIS R. KELLER CI USBR CONTRACT&CCR W 837.00 24448 $309.02
552 - WATER 09/15/23 119 DOUG DELEO WELDING MOUNT SUPPLY TOOL B 309.02 24449 $350.00
400 - WELLNESS CENTER 09/15/23 6973 ELIZABETH GUND AUG-YOGA,RESET&REWI 350.00 24450 $33,068.75
101 - GENERAL FUND 09/15/23 6446 ELK GROVE AUTO GROU C.S.-2023 RAM 1500 33,068.75 24451 $33,068.75
101 - GENERAL FUND 09/15/23 6446 ELK GROVE AUTO GROU C.S.-2023 RAM 1500 33,068.75 24452 $6,693.55
101 - GENERAL FUND 09/15/23 5803 EMD NETWORKING SERV SEPT. MONTHLY BILLI 6,501.50 101 - GENERAL FUND 09/15/23 5803 EMD NETWORKING SERV SONICWALL VPN LICEN 192.05 24453 $1,707.00
779 - 00-HOME-0487 09/15/23 5284 FARMERS L302 AVINA-77361112 1,707.00 24454 $1,435.00
779 - 00-HOME-0487 09/15/23 6084 FARMERS INSURANCE E M. SAID 92224-14-65 1,435.00 24455 $1,357.17
552 - WATER 09/15/23 137 FRIANT WATER AUTHOR WY23/ADJ WY22 SLDMW 1,357.17 24456 $123.12
553 - SEWER 09/15/23 6010 FRONTIER COMMUNICAT 559-562-6317 123.12 24457 $3,687.02
101 - GENERAL FUND 09/15/23 148 GOMEZ AUTO & SMOG #1405532 HAZARD MAT 2.00 101 - GENERAL FUND 09/15/23 148 GOMEZ AUTO & SMOG LIC1366705 OIL CHAN 81.99 101 - GENERAL FUND 09/15/23 148 GOMEZ AUTO & SMOG LIC1389807 OIL CHAN 319.49 101 - GENERAL FUND 09/15/23 148 GOMEZ AUTO & SMOG LIC1051245 FRONT PA 154.75 101 - GENERAL FUND 09/15/23 148 GOMEZ AUTO & SMOG WOOD CHIPER-DISASSE 1,871.41 552 - WATER 09/15/23 148 GOMEZ AUTO & SMOG LIC1456093 FRONT PA 189.33 552 - WATER 09/15/23 148 GOMEZ AUTO & SMOG WATER TRAILER-CARBU 164.41 553 - SEWER 09/15/23 148 GOMEZ AUTO & SMOG 2011 TRACTOR-STARTE 903.64 24458 $11,875.32
101 - GENERAL FUND 09/15/23 5647 GRISWOLD,LASALLE,CO #22752.002-CITY SER 5,030.25 101 - GENERAL FUND 09/15/23 5647 GRISWOLD,LASALLE,CO #22752.003-COUNCIL 1,553.75 101 - GENERAL FUND 09/15/23 5647 GRISWOLD,LASALLE,CO #22752.006-CITY CLE 2,183.75 101 - GENERAL FUND 09/15/23 5647 GRISWOLD,LASALLE,CO #22752.007-CITY MAN 1,806.25 101 - GENERAL FUND 09/15/23 5647 GRISWOLD,LASALLE,CO #22752.012-PLANNING 1,301.32 24459 $293.34
101 - GENERAL FUND 09/15/23 6604 HIPOLITO CERROS TRAVEL EXPENSE REFUND 293.34 24460 $425.00
101 - GENERAL FUND 09/15/23 6346 JEFF PFEIFFER SEP. SQUIRREL TREAT 425.00 24461 $150.00
101 - GENERAL FUND 09/15/23 6687 JOSEPH TANNER LEAGUE OF CA CITIES 150.00 24462 $72,440.92
101 - GENERAL FUND 09/15/23 6100 KEENAN & ASSOCIATES SEP. PPO 250 RETIRE 2,892.93 101 - GENERAL FUND 09/15/23 6100 KEENAN & ASSOCIATES SEP. PPO 250 ACTIVE 61,812.28 101 - GENERAL FUND 09/15/23 6100 KEENAN & ASSOCIATES SEP. PPO 500 ACTIVE 7,735.71 24463 $135.00
400 - WELLNESS CENTER 09/15/23 730 LINDSAY KIWANIS CLU KIWANIS MEMBERSHIP 135.00 24464 $20,506.00
101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI 9/1/23 HARASSMENT 1,925.00 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00001 2,031.00 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00001J 435.00 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00007 1,087.50 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00007J 436.50 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00008 5,307.00 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00008J 7,134.00 101 - GENERAL FUND 09/15/23 4076 LIEBERT CASSIDY WHI MATTER:LI012-00900 2,150.00 24465 $480.00
101 - GENERAL FUND 09/15/23 078 LINDSAY CHAMBER OF BAKED POTATO SALE TICKETS 480.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24466 $700.00
101 - GENERAL FUND 09/15/23 1008 LINDSAY COMMUNITY T STATE OF THE CITY 700.00 24467 $100.00
101 - GENERAL FUND 09/15/23 6663 LINDSAY CULTURAL AR REFUND FIREWORKS DEPOSIT 100.00 24468 $431.25
101 - GENERAL FUND 09/15/23 7090 LINDSAY SISTER CITY ONO CITY OFFERINGS 431.25 24469 $130.00
101 - GENERAL FUND 09/15/23 5424 LINDSAY VETERINARY 8/17/23 ANIMAL SERVICE 105.00 101 - GENERAL FUND 09/15/23 5424 LINDSAY VETERINARY 8/23/23 ANIMAL SERVICE 25.00 24470 $1,800.00
400 - WELLNESS CENTER 09/15/23 6260 LLEON SERVICES WC-CHEMICAL BALANCING 1,800.00 24471 $250.00
400 - WELLNESS CENTER 09/15/23 6599 MARIA EDWARDS AUG. ZUMBA CLASSES 250.00 24472 $1,716.21
552 - WATER 09/15/23 6550 MARIO SAGREDO ELECT WATER PLANT AIR COM 830.00 553 - SEWER 09/15/23 6550 MARIO SAGREDO ELECT LIFT STATION-BREAK 886.21 24473 $300.00
400 - WELLNESS CENTER 09/15/23 6807 MARISOL DIAZ VELASQ AUG. SPIN,POUND,ZUM 300.00 24474 $20.00
400 - WELLNESS CENTER 09/15/23 7149 MIREYA CEBALLOS MEMBERSHIP REFUND 20.00 24475 $674.56
400 - WELLNESS CENTER 09/15/23 7148 MONIC REYES FACILITY DEPOSIT REFUND 100.00 400 - WELLNESS CENTER 09/15/23 7148 MONIC REYES FACILITY RENTAL 574.56 24476 $10,000.00
101 - GENERAL FUND 09/15/23 6947 MOSS, LEVY & HARTZH FIELDWORK 6/30/22 10,000.00 24477 $16,960.00
101 - GENERAL FUND 09/15/23 6579 MV CHENG & ASSOCIAT AUG 2023 FINANCE CONSULTING 16,960.00 24478 $6,214.39
101 - GENERAL FUND 09/15/23 6956 NOTED TECHNOLOGY SO CITY WIDE ADOBE LIC 6,214.39 24479 $13,413.50
552 - WATER 09/15/23 1991 NTU TECHNOLOGIES, I WTP-1,000 GALLONS 13,413.50 24480 $13.95
101 - GENERAL FUND 09/15/23 1565 OACYS.COM INC DOMAIN PARKING & DN 13.95 24481 $3,045.00
552 - WATER 09/15/23 6513 WILLIAM A. OROSCO BACKFLOW DEVICE TES 3,000.00 890 - MAPLE VALLEY ASSESSMENT 09/15/23 6513 WILLIAM A. OROSCO FEBCO RUBBER KIT 45.00 24482 $1,491.40
552 - WATER 09/15/23 6673 PACE SUPPLY CORP BOX CONCRETE W/KNOC 250.86 552 - WATER 09/15/23 6673 PACE SUPPLY CORP COMPRESSOR PEP BRAS 1,185.29 552 - WATER 09/15/23 6673 PACE SUPPLY CORP FULL FACE GASKET,HY 55.25 24483 $297.00
101 - GENERAL FUND 09/15/23 3260 PACIFIC EMPLOYERS QTRLY MEMBERSHIP 297.00 24484 $2,000.00
101 - GENERAL FUND 09/15/23 272 PITNEY BOWES INC. POSTAGE METER REFILL 2,000.00 24485 $523.51
552 - WATER 09/15/23 276 PORTERVILLE RECORDE WTP BANK D-AD#23769 523.51 24486 $24,131.19
552 - WATER 09/15/23 4618 PROVOST & PRITCHARD DBP DESIGN 45.40 552 - WATER 09/15/23 4618 PROVOST & PRITCHARD JULY-ENGINEER REPOR 3,402.90 553 - SEWER 09/15/23 4618 PROVOST & PRITCHARD GWM&R EAST PONDS 1,929.50 556 - VITA-PAKT 09/15/23 4618 PROVOST & PRITCHARD VITA-PAKT CONSULTIN 3,106.59 600 - CAPITAL IMPROVEMENT 09/15/23 4618 PROVOST & PRITCHARD VARIOUS RD IMPROVEMENT 15,646.80 24487 $19,527.93
101 - GENERAL FUND 09/15/23 399 QUAD KNOPF,INC. JOSE MENCHACA-SURVE 2,163.10 101 - GENERAL FUND 09/15/23 399 QUAD KNOPF,INC. O'HARA TRACT MAP 138.60 101 - GENERAL FUND 09/15/23 399 QUAD KNOPF,INC. 2021 GEN. ENGINEERI 972.40 101 - GENERAL FUND 09/15/23 399 QUAD KNOPF,INC. GEN ENGINEERING SVC 1,182.50 101 - GENERAL FUND 09/15/23 399 QUAD KNOPF,INC. GEN ENGINEER-SITE P 2,811.20 263 - TRANSPORTATION 09/15/23 399 QUAD KNOPF,INC. TRANSIT CENTER HERM 59.20 553 - SEWER 09/15/23 399 QUAD KNOPF,INC. SEQUOIA BASIN&DRAIN 3,366.25 600 - CAPITAL IMPROVEMENT 09/15/23 399 QUAD KNOPF,INC. LINDA VISTA LOOP-DE 1,004.68 600 - CAPITAL IMPROVEMENT 09/15/23 399 QUAD KNOPF,INC. LINDA VISTA LOOP-ST 7,830.00 24488 $1,685.50
101 - GENERAL FUND 09/15/23 5684 QUIK-ROOTER CLOGGED DRAIN-801 E 1,685.50 24489 $442.56
101 - GENERAL FUND 09/15/23 285 QUILL CORPORATION COPY PAPER,PAPER CL 93.71 101 - GENERAL FUND 09/15/23 285 QUILL CORPORATION COPY PAPER 23.91 101 - GENERAL FUND 09/15/23 285 QUILL CORPORATION PENS,PAPER CUTTER 112.62 101 - GENERAL FUND 09/15/23 285 QUILL CORPORATION DESKTOP COPY HOLDER 25.87 101 - GENERAL FUND 09/15/23 285 QUILL CORPORATION PADS,DSNFCT WIPES,P 59.24 400 - WELLNESS CENTER 09/15/23 285 QUILL CORPORATION COPY PAPER,AIR FRES 36.96 400 - WELLNESS CENTER 09/15/23 285 QUILL CORPORATION W.C.-DSFCT WIPES 180.50 400 - WELLNESS CENTER 09/15/23 285 QUILL CORPORATION WC-DSFCT WIPES (90.25) 24490 $1,896.43
552 - WATER 09/15/23 6788 RESOURCE ENVIRONMEN METER FEE (102.55) 552 - WATER 09/15/23 6788 RESOURCE ENVIRONMEN WATER CHARGES (1.02) 552 - WATER 09/15/23 6788 RESOURCE ENVIRONMEN WATER METER DEPOSIT 2,000.00 24491 $165.00
400 - WELLNESS CENTER 09/15/23 3622 RLH FIRE PROTECTION ANNUAL/QTR FIRE INS 165.00 24492 $100.00
101 - GENERAL FUND 09/15/23 6664 ROTARY CLUB OF LIND REFUND FIREWORKS DEPOSIT 100.00 September 26, 2023 Regular Meeting of the Lindsay City Council

24493 $300.00
400 - WELLNESS CENTER 09/15/23 3208 SHANNON PATTERSON AUG. CHAIR,STRENGTH 300.00 24494 $9,493.83
552 - WATER 09/15/23 4555 THATCHER COMPANY IN 2023250111553CHLORI 11,143.83 552 - WATER 09/15/23 4555 THATCHER COMPANY IN 2023250903487-CYL D (1,650.00) 24495 $380.32
101 - GENERAL FUND 09/15/23 1776 SMART & FINAL NNO-PATTIES,BUNS,MA 380.32 24496 $2,169.22
261 - GAS TAX FUND 09/15/23 310 SOUTHERN CA. EDISON 113 W HICKORY 40.90 553 - SEWER 09/15/23 310 SOUTHERN CA. EDISON WWTP-23611 ROAD 196 2,113.94 891 - PELOUS RANCH 09/15/23 310 SOUTHERN CA. EDISON 1250 PARKSIDE AVE I 14.38 24497 $2,601.79
263 - TRANSPORTATION 09/15/23 518 TCAG 1ST HALF FY23/24 DU 2,601.79 24498 $2,601.79
263 - TRANSPORTATION 09/15/23 518 TCAG 2ND HALF FY23/24 DU 2,601.79 24499 $3,594.00
552 - WATER 09/15/23 1921 TELSTAR INSTRUMENTS T/S CHLORINE ANALYZ 911.00 552 - WATER 09/15/23 1921 TELSTAR INSTRUMENTS T/S CHLORINE METER 580.00 552 - WATER 09/15/23 1921 TELSTAR INSTRUMENTS T/S&CALIBRATE PH ME 1,346.00 552 - WATER 09/15/23 1921 TELSTAR INSTRUMENTS WELL#15 HACH COLORI 757.00 24500 $725.60
101 - GENERAL FUND 09/15/23 144 THE GAS COMPANY 185 N GALE HILL 15.16 101 - GENERAL FUND 09/15/23 144 THE GAS COMPANY 140 N MIRAGE 15.16 101 - GENERAL FUND 09/15/23 144 THE GAS COMPANY 251 E HONOLULU 15.16 101 - GENERAL FUND 09/15/23 144 THE GAS COMPANY 139 N SWEETBRIER BB 15.16 400 - WELLNESS CENTER 09/15/23 144 THE GAS COMPANY 740 SEQUOIA BLDG 54.76 400 - WELLNESS CENTER 09/15/23 144 THE GAS COMPANY 740 SEQUOIA POOL 610.20 24501 $336.10
101 - GENERAL FUND 09/15/23 5792 THOMSON REUTERS - W ONLINE/SOFTWARE CHA 336.10 24502 $354.93
400 - WELLNESS CENTER 09/15/23 3396 TK ELEVATOR CORPORA WC-AUG ELEVATOR MAI 354.93 24503 $79.92
101 - GENERAL FUND 09/15/23 6413 TRANS UNION LLC 7/26/23-8/25/23 SVC 79.92 24504 $58.00
101 - GENERAL FUND 09/15/23 6015 TULARE COUNTY CLERK NOTICE OF EXEMPTION 58.00 24505 $273.68
400 - WELLNESS CENTER 09/15/23 5401 ULINE WALL MOUNT&WIPE DIS 273.68 24506 $15,231.05
101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 8/27/23 HR-ARTESIA 410.04 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 9/3/23 ARTESIA SERN 558.88 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 8/27/23 FD-MARIA M. 214.38 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 9/3/23 FD-MARIA M. 223.20 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 8/27/23 CITY SERVIC 1,794.24 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 9/3/23 CITY SERVICE 1,726.20 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 8/27/23 STREETS 1,658.88 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 9/3/23 STREETS 1,843.20 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 8/27/23 PARKS 2,724.48 101 - GENERAL FUND 09/15/23 5747 USA STAFFING INC. 9/3/23 PARKS 2,764.80 552 - WATER 09/15/23 5747 USA STAFFING INC. 8/27/23 FD-MARIA M. 214.39 552 - WATER 09/15/23 5747 USA STAFFING INC. 9/3/23 FD-MARIA M. 223.20 553 - SEWER 09/15/23 5747 USA STAFFING INC. 8/27/23 FD-MARIA M. 214.38 553 - SEWER 09/15/23 5747 USA STAFFING INC. 9/3/23 FD-MARIA M. 223.20 554 - REFUSE 09/15/23 5747 USA STAFFING INC. 8/27/23 FD-MARIA M. 214.38 554 - REFUSE 09/15/23 5747 USA STAFFING INC. 9/3/23 FD-MARIA M. 223.20 24507 $10,727.20
552 - WATER 09/15/23 2960 UNITED STATES BUREA 5-07-20 W428-LTR1-P 10,727.20 24508 $85.60
552 - WATER 09/15/23 356 USA BLUEBOOK PH BUFFERS YELLOW,R 85.60 24509 $682.09
101 - GENERAL FUND 09/15/23 6988 UTILITY COST MANAGE #8000585610 SWEETBR 5.53 101 - GENERAL FUND 09/15/23 6988 UTILITY COST MANAGE #8001165691 BALLPAR 314.30 101 - GENERAL FUND 09/15/23 6988 UTILITY COST MANAGE #8002267441 139 SWE 326.58 101 - GENERAL FUND 09/15/23 6988 UTILITY COST MANAGE #8002734502 BALLPAR 29.65 887 - SWEETBRIER TOWNHOUSES 09/15/23 6988 UTILITY COST MANAGE #8000022220 275 SWE 6.03 24510 $175.13
101 - GENERAL FUND 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 41.98 101 - GENERAL FUND 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 22.19 101 - GENERAL FUND 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 22.19 101 - GENERAL FUND 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 22.19 552 - WATER 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 22.19 553 - SEWER 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 22.19 554 - REFUSE 09/15/23 1041 VERIZON WIRELESS 642065758-00003 AUG 22.20 24511 $393.29
261 - GAS TAX FUND 09/15/23 368 VOLLMER EXCAVATION, TRUCK LOAD OF DG 393.29 24512 $100.00
400 - WELLNESS CENTER 09/15/23 5912 YVETTE DURAN AUGUST POUND CLASSE 100.00 EDD908 $4,340.43
101 - GENERAL FUND 09/08/23 687 STATE OF CALIFORNIA EDD PR PD 9/08/2023 4,340.43 IRS908 $33,746.22
101 - GENERAL FUND 09/08/23 2011 INTERNAL REVENUE SE 941 PR PD 9/08/2023 11,909.12 101 - GENERAL FUND 09/08/23 2011 INTERNAL REVENUE SE 941 PR PD 9/08/2023 21,837.10 September 26, 2023 Regular Meeting of the Lindsay City Council

NAV772 $217.23
101 - GENERAL FUND 07/07/23 4924 NAVIA BENEFIT SOLUT NAVIA FSA 7/7/23 217.23 SRV823 $33,715.77
101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 25354 CTPD 8/6-8/19 539.07 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 25354 MBPD 8/6-8/19 547.43 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 25355 CTPD 8/6-8/19 2,321.60 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 25355 MBPD 8/6-8/19 2,357.61 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 26330 CTPD 8/6-8/19 2,322.11 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 26330 MBPD 8/6-8/19 2,343.27 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 433 CTPD 8/6-8/19 7,160.16 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 433 MBPD 8/6-8/19 3,517.47 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 434 CTPD 8/6-8/19 9,224.69 101 - GENERAL FUND 09/13/23 457 PUBLIC EMPLOYEES RE 434 MBPD 8/6-8/19 3,382.36

SUMMARY BY FUNDING SOURCE
101 - GENERAL FUND 524,570.50
261 - GAS TAX FUND 11,723.70
263 - TRANSPORTATION 5,262.78
305 - EMERGENCY OPERATIONS 26,333.73
400 - WELLNESS CENTER 20,014.92
552 - WATER 101,276.93
553 - SEWER 29,328.82
554 - REFUSE 1,894.86
556 - VITA-PAKT 4,724.57
600 - CAPITAL IMPROVEMENT 196,283.32
700 - CDBG REVOLVING LN FUND 254.08
720 - HOME REVOLVING LN FUND 2,679.94
779 - 00-HOME-0487 4,327.00
781 - CAL HOME RLF 262.90
883 - SIERRA VIEW ASSESSMENT 288.98
884 - HERITAGE ASSESSMENT DIST 94.82
886 - SAMOA 58.86
887 - SWEETBRIER TOWNHOUSES 832.27
888 - PARKSIDE 96.68
889 - SIERRA VISTA ASSESSMENT 204.11
890 - MAPLE VALLEY ASSESSMENT 85.15
891 - PELOUS RANCH 535.93
TOTAL $ 931,134.85
September 26, 2023 Regular Meeting of the Lindsay City Council

STAFF REPORT
TO: Lindsay City Council
FROM: Neyba Amezcua, Director of City Services & Planning DEPARTMENT:

ITEM NO.:

City Services & Planning

11.3 MEETING DATE: September 26, 2023

ACTION & RECOMMENDATION
Consider Minute Order Approval Funding Reallocation of Fiscal Year 2022 – 2023 Scada Expansion Project to the Water Treatment Plant Filter Bank A & D Turbidity Meters Upgrade Project.

City Staff recommends that the City Council transfer the Fiscal Year 2022 – 2023 funding approved and allocated to the Scada Expansion Project to the Water Treatment Plant Filter Bank A & D Turbidity Meters Upgrade Project based on the urgency project identified by the California State Water Resources Control Board, Division of Drinking Water.

BACKGROUND | ANALYSIS
On June 12, 2023, the California State Water Resources Control Board, Division of Drinking Water (Division) staff conducted an inspection of the City of Lindsay water system. The Domestic Water Supply Permit No. 03-24-23P-023 was issued and includes specific conditions which the City must fulfill within the specified timeline. The individual turbidity readings condition has been out of compliance since 2016 and was identified in the 2019 Past Due Deadlines.

The Water System has several directives that were included in the 2019 Sanitary Survey Report that are overdue. The Division does not establish new deadlines for the directives and the Water System is required to address the below identified directives immediately to avoid enforceable actions:
• Due immediately, the Water System must begin including individual filter effluent turbidity readings in the monthly surface water treatment report submitted to the Division.

The individual turbidity meters in filter bank A & D have not worked for several years and therefore must all be replaced.

City Staff requests that the City Council reallocate the $60,000 funding approved and allocated to the Scada Expansion Project (ARPA Funded Project) instead to the Water Treatment Plant Filter Bank A & D Turbidity Meters Upgrade Project.

September 26, 2023 Regular Meeting of the Lindsay City Council

FISCAL IMPACT
Fiscal Year 2022 – 2023 American Rescue Plan Act Funding in amount of $60,000 for the Scada Expansion Project to be reallocated to the Water Treatment Plant Filter A & D Turbidity Meters Upgrade Project.

ATTACHMENTS
• Water Supply Permit No. 03-24-23P-03 Letter of Conditions • Water Treatment Plant Layout
September 26, 2023 Regular Meeting of the Lindsay City Council

State Water Resources Control Board
Division of Drinking Water
August 28, 2023
Ms. Neyba Amezcua, City Services Director
City of Lindsay – CA5410006
P.O. Box 369
Lindsay, CA 93247
2023 REVISED DOMESTIC WATER SUPPLY PERMIT NO. 03-24-23P-023 TO

UPDATE PERMIT CONDITIONS
Dear Ms. Amezcua:

On June 12, 2023, the State Water Resources Control Board, Division of Drinking Water (Division) staff conducted an inspection of the City of Lindsay water system (Water System). Attached to this letter is a revised Domestic Water Supply Permit No. 03-24-23P-023, which includes specific conditions. Please review the revised permit and let us know if there are any comments.

After evaluation of the Water System and completion of the enclosed sanitary survey report, the Division finds that the items below are required to be addressed by the Water System.

The Water System has several directives that were included in the 2019 Sanitary Survey Report that are past due. The Division does not establish new deadlines for the directives and the Water System is required to address these directives immediately to avoid enforceable actions:

1. Due immediately, the Water System must begin including individual filter effluent turbidity readings in the monthly surface water treatment report submitted to the Division.

2. Due immediately, the Water System must provide the Division with a plan for addressing the secondary maximum contaminant level (MCL) exceedances at Well 15.

The Water System must also address the following issues that were noted during the inspection and subsequent file review:

September 26, 2023 Regular Meeting of the Lindsay City Council

Ms. Amezcua - 2 - August 28, 2023
City of Lindsay

3. By September 10, 2023 and every month thereafter, the Water System must include a copy of the chart recorders of the finished water free chlorine residual readings in the monthly SWT reports submitted to the Division.

5. By December 31, 2023, the Water System must install a functional online pH analyzer and corresponding chart recorder for the SWTP finished water.

6. By October 16, 2024, the Water System must identify the material of the 910 fittings and update the Lead Service Line Inventory Form and complete and submit their lead service line inventory compliant with the 2021 Lead & Copper Rule Revisions.

7. By December 31, 2023, the Water System must provide a status update for completing the cross-connection control survey recommendations.

8. By September 30, 2023, the Water System must submit to the Division the LT2ESWTR Monitoring Plan to include the monitoring schedule and timeline, sampling location, and laboratory name and analytical method for Cryptosporidium. The LT2ESWRT Monitoring Plan must be approved by the Division prior to initiating sampling.

The Water System is required to collect Cryptosporidium, E. coli and turbidity grab samples from the untreated FKC water twice per month for 12 months while the SWTP is operating. At least 24 samples sets must be available to calculate the bin classification as the initial round of sampling was incomplete (only 12 sample sets were collected).

If you have any questions regarding the information contained in the permit amendment or sanitary survey report, please contact the Tulare District office at (559) 447-3300 or by email at [email protected].

Sincerely,
Kristin Willet, P.E.

Senior Water Resource Control Engineer, Tulare District Division of Drinking Water
Southern California Field Operations Branch
September 26, 2023 Regular Meeting of the Lindsay City Council

Ms. Amezcua - 3 - August 28, 2023
City of Lindsay

KW/ORM/ER
cc: [all email only]
Nilsa Gonzalez
[email protected]
Ralph Gutierrez, Designated Operator
[email protected]
September 26, 2023 Regular Meeting of the Lindsay City Council

Water Treatment Plant Layout
729 E Honolulu St

CLARIFIER
BANK A
C B
BANK D

SURGE TANK

CHEMICAL ROOM

CONTROL
ROOM
September 26, 2023 Regular Meeting of the Lindsay City Council

September 26, 2023
California Public Utilities Commission
Federal Funding Account
505 Van Ness Avenue
San Francisco, CA 94102
RE: Support for Frontier’s Fiber Federal Funding Account (FFA) Tulare County Application To Whom it May Concern:

The City of Lindsay is pleased to support Frontier’s Federal Funding Account (FFA) applications for its key projects in Tulare County and its request for grant funding to reach unserved and underserved locations that are in critical need of fiber connectivity. Many communities in the County, including Lindsay, will stand to benefit from the funding investment Frontier is requesting. It will allow more telehealth, remote learning as well as economic development that will bring jobs to our community.

Over the years Frontier has shown the commitment and expertise to make its expansion projects a success. Critical funding allocated to Frontier’s proposed fiber projects is a wise investment for our City that will deliver a positive return for our communities as well other Californians for decades to come.

Our support is founded on an ongoing working relationship with Frontier through the months leading up to FFA and the upcoming BEAD allocations. Since 2021, Frontier has undertaken a major, privately financed initiative to bring fiber to the premises facilities to hundreds of thousands of Californians. Frontier has shared its project plans for applications to the Federal Funding Account (FFA) which we are excited about and look forward to having come to fruition. We are confident that these projects will make meaningful contributions to closing the digital divide in our communities across the County of Tulare and benefit the City of Lindsay.

We firmly support Frontier’s fiber expansion plans and encourage selection of their proposed projects for funding to ensure fiber reaches more unserved and underserved communities in the most needy and remote areas of the City of Lindsay and County-wide.

Thank you for allowing us to provide this support letter on behalf of Frontier and its proposed projects and urge for the funding of those projects.

Sincerely,
Hipolito A. Cerros, Lindsay Mayor
September 26, 2023 Regular Meeting of the Lindsay City Council

STAFF REPORT
TO:

FROM:

DEPARTMENT:

ITEM NO.:

MEETING DATE:

Lindsay City Council
Salvador Guzman, Director of Finance
Finance

12.1A
September 26, 2023

ACTION & RECOMMENDATION
Second Public Hearing to Consider the Approval of Resolution No. 23-38, 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.

Staff recommends that the City Council pass and adopt Resolution No. 23-38, adopting the Fiscal Year 2023 – 2024 Operating Budget and the Fiscal Years 2024 – 2029 Five-Year Capital Improvement Plan to establish funded operations for the fiscal year, met payroll and contractual obligations, and to continue to provide necessary services to the community.

BACKGROUND | ANALYSIS
On June 13, 2023, City Staff provided the City Council with a financial update and requested that the Council pass and adopt Resolution No. 23-19, to continue expenditures and revenues for sixty-days (60) in accordance with the adopted Fiscal Year 2022 – 2023 Operating Budget and Fiscal Year 2023 – 2027 FiveYear Capital Improvement Plan Budget in lieu of a Fiscal Year 2023-2024 Budget and Five-Year Capital Improvement Plan Budget. The extension request was made due to the disaster declaration that was in effect at that time as well as flood recovery demands, staff turnover, prolonged vacant positions, and other unforeseen extenuating and emergency circumstances which made the June 30, 2023, budget adoption date not feasible. At the June 13, 2023, meeting, the City Council passed and adopted Resolution No. 23-19 to ensure that the City met its payroll and contractual obligations as well as continued to provide necessary services to the community.

At this time, staff is presenting a proposed Fiscal Year 2023 – 2024 Operating Budget and Fiscal Years 2024-2029 Capital Improvement Plan (CIP), both of which are attached to this report, to the Lindsay City Council for consideration and making said reports available for public inspection and comment.

The total proposed operating budget for the 2023 – 2024 Fiscal Year is $23.9 million dollars. The proposed general fund budget is $10.2 million dollars. The proposed budget for the Wellness Center, Water, Sewer, and Refuse Enterprise Funds is $1.3 million dollars, $3 million dollars, $1.6 million dollars, and $967,149 dollars, respectively.

September 26, 2023 Regular Meeting of the Lindsay City Council

The total proposed budget for the Fiscal Year 2023 – 2024 Funded Capital Improvement Plan Projects is $9.1 million dollars for projects identified and funded through available fund balances, local, regional, State, Federal, and grant funds. The total proposed budget for Fiscal Years 2024 – 2029 Unfunded Capital Improvement Plan Projects is $46,304,300 million dollars.

It is important to note that proposed Operating Budget and CIP project values are based upon the best available data. Updates to the budget will be presented on a quarterly basis to the City Council and the public to ensure transparency in fiscal operations.

At the September 12, 2023, Regular Meeting of the Lindsay City Council, the City Council requested to continue the public hearing for this item to the next regular meeting.

FISCAL IMPACT
Approval of the Budget and CIP establishes funded operations for the fiscal year. Should the City Council pass and adopt the proposed Fiscal Year 2023 – 2024 Operating Budget and the Fiscal Years 2024 – 2029 Five-Year Capital Improvement Plan, the below will be committed to for the coming fiscal year. • Operating budget of $23.9 million dollars.
• Capital Improvement Plan budget of $9.1 million dollars.

ATTACHMENTS
• Proof of Published Public Hearing Notice
• Fiscal Year 2023 – 2024 Operating Budget and Fiscal Years 2024 – 2029 Five-Year Capital Improvement Plan
• Resolution No. 23-38
September 26, 2023 Regular Meeting of the Lindsay City Council

September 26, 2023 Regular Meeting of the Lindsay City Council

CITY OF LINDSAY
Proposed
Operating Budget
September 26, 2023 Regular Meeting of the Lindsay City Council Page 1 of 134 Fiscal Year 2023-2024

Table of Contents
How to Use this Budget (pp. 3 – 4)
Message from the City Manager (pp. 5 – 8)
Community Overview (p. 9)
City Organization (pp. 10 – 26)
City Council (pp. 11– 14)
City Officials (pp. 15 – 16)
City Manager (pp. 17 – 18)
Public Safety (pp. 19 - 20)
Finance (pp. 21 – 22)
City Services (pp. 23 – 24)
Recreation | Wellness and Aquatic Center (pp. 25 – 26)
Personnel Information (pp. 27 – 36)
Fund Structure (pp. 37 – 38)
Levels of Budgetary Control (pp. 39 – 40)
Fund Summaries (p. 41)
Financials (pp. 42 – 117)
Appendix (pp. 118 – 134)
Capital Improvement Plan Fiscal Years 2024 – 2029 (118 – 134) September 26, 2023 Regular Meeting of the Lindsay City Council Page 2 of 134

How to Use this Budget
The details provided in this budget document are a snapshot of the financial health and community priorities of the City of Lindsay. This budget has been designed to deliver information clearly and concisely regarding the management of public funds. This document explains the services, objectives and spending plan for the 2023 – 2024 fiscal year and including all debt obligations and other vital information about the operations of the City. This document provides the design by which resources have been allocated to meet the needs of Lindsay residents in a manner that balances City revenues with community priorities and municipal requirements.

To help in your search for information, this budget document has been separated into the individual sections listed below. The following is a brief description of each prominent section:

Message from the City Manager
This section includes an Executive Summary presented by the City Manager to the Lindsay City Council and Lindsay Residents which provides an overview of the recommended budget and provides a narrative description of the fiscal health of the City as well as the general economic outlook for the upcoming fiscal year.

Community Overview
This section provides general information about the City of Lindsay.

City Organization
This section outlines department staffing levels and organizational impacts by department.

PersonnelInformation
The Personnel Section includes various charts and graphs that provide a detailed list of all employee positions and allocations for the upcoming fiscal year.

Annual Report
The Annual Report summarizes the forecasted revenues, expenses, debt, and personnel for the coming fiscal year.

Financials
The Financials section provides a detailed account of each fund’s estimated resources and appropriations for the 2023 – 2024 fiscal year. The City’s estimates for revenues are conservative and make assumptions based on current knowledge of impending circumstances.

Appropriations for expenditures are similarly conservative and are based on current service September 26, 2023 Regular Meeting of the Lindsay City Council Page 3 of 134

levels and known obligations.

Appendix
Included in the budget document as an appendix is the City of Lindsay’s Five‐Year Capital Improvement Plan.

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Message from the City Manager
July 1, 2023
Esteemed Mayor, Members of the Council and the General Public, It is my honor to present the Fiscal Year 2023 – 2024 Operating Budget. Before we begin, I want to thank all the staff, reserves, and volunteers for the City of Lindsay. It is because of them that the City can provide essential services and support to the community. Their commitment and dedication to the job is unmatched. Only when they are successful at their duties and assignments, we can be successful.

Over the past decade, the City of Lindsay has navigated several financial issues and challenges.

These challenges have been driven by a variety of factor, including rising costs, declining revenues, and unexpected expenses. Some of these still plague the City and will continue to impact the City’s financials for years to come. In addition, we are operating in a post COVID-19 world which has presented its own set of unique challenges. Record inflation, more difficulties in hiring quality staff, changes to residents’ behavior when it comes to shopping and lifestyle choices. Despite these hurdles, we have remained dedicated to maintaining essential services and infrastructure for our community. Over the past three years the City has improved our financial situations considerable, thanks in large part to our own residents, Council, and staff.

The passage of Measure O, cannabis, increases property values, and permit revenue have resulted in expanded services and allowed staff to accomplish many goals. Below I will outline our accomplishments, project priorities and issues going forward for this budget cycle.

Notable Accomplishments
• Improved Financial stability for the General Fund
• Opening of the City’s first Dog Park
• Expanded Public Safety Reserve and Volunteer programs • Approval of the O’Hara Ranch Mini Storage Facility
• Approval of the Sierra Vista Landscaping project
• Sale of the McDermont Property
• Hired Director of Recreation
• Entered PRISM Risk Management Joint Powers Authority
• Updated User Fees
• Completed and Adopted a Cost Allocation Plan
• Fully implemented recommendations from the State Audit Report 2020-804 • Purchased 122 E. Honolulu St. & 190 Elmwood Ave.
• $298,000 dollars given to Lindsay families for Mortgage, Rent & Utilities • Santa Night, Tree Lighting, and several community events September 26, 2023 Regular Meeting of the Lindsay City Council Page 5 of 134

Sales Tax
Positive revenue trends for sales and use tax, including the voter-approved additional one percent (1%) tax imposed on retail transactions to fund general fund services are expected to continue for Fiscal Year 2023 – 2024.

The following two charts display the City’s historical revenue for all sales and use tax received by the City and anticipated future trends. The trends are strong indicator or our local economy.

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Staffing
One of the hurdles we've encountered is the increasing difficulty in hiring and retaining highly qualified staff in today's competitive job market. To continue providing top-notch services, we must invest in our workforce and offer competitive compensation packages that attract the best talent to serve our city.

Inflation
The record-high inflation rates in recent months have put additional strain on our budget and ability to fund projects accordingly. The rising costs of labor, goods and services have impacted our ability to effectively allocate resources. We are carefully monitoring this situation and are committed to making fiscally responsible decisions to mitigate the effects of inflation on our operations.

Key Project Priorities
In this budget, we are prioritizing projects that will enhance the quality of life for our residents and improve the overall infrastructure of our city. These projects include:

Olive Bowl/Kaku Park Renovation: We recognize the importance of our community spaces, and we are allocating funds for the renovation of Olive Bowl/Kaku Park to create a vibrant and welcoming recreational area for all to enjoy.

Street Projects: Maintaining our roadways is essential for the safety and mobility of our residents. We are investing in street projects to ensure our transportation infrastructure remains in excellent condition.

Building a Transit Center: Addressing transportation needs is a top priority. We are working towards building a transit center that will improve public transportation options and connectivity within our city and the rest of the County.

Sustainability of the Water Fund: We understand the critical issue of our water fund's financial imbalance. Relying on the general fund to support the water fund is unsustainable and places us in a precarious position. We are committed to developing a long-term plan to stabilize the water fund and ensure it operates independently without burdening the general fund.

Downtown Mixed-Use Project: This project aims to revitalize our downtown area, creating a vibrant hub for business, culture, and community. It will involve the development of mixed-use buildings that include commercial spaces, residential units, and public amenities to make our downtown area more attractive and economically vibrant.

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In closing
The City still faces significant challenges including escalating CalPERS and insurance costs, lack of operating and capital reserves. To that end, management will focus on key objectives for the Fiscal Year 2023 – 2024, including investing in staff training, continuing to support economic development by creating more opportunities, and pursuing new and innovative policies, procedures, and strategies for expanding our public services all while staying on budget. And as always, staff will continue to monitor the City’s financial position and provide regular updates to leadership and the Lindsay community.

I am proud of the achievements Staff and City Council has made by working together to overcome the unique obstacles faced by the City of Lindsay and I look forward to continuing to serve this community.

Sincerely,
Joseph M. Tanner
City Manager
September 26, 2023 Regular Meeting of the Lindsay City Council Page 8 of 134

Community Overview
The City of Lindsay incorporated as a General Law City
of the State of California in 1910 and laterreclassified and filed as a Charter City of the State of California in 1996. Lindsay is situated in an agricultural area,
nestled in the East of the Central Valley in a region
known as a national and world leader in the
agricultural output. The City of Lindsay currently
occupies an incorporated area of 2.41 square miles with an urban development boundary of 3.9 square miles
and serves a population of nearly 14,000 residents
(2022).

Location

2.5 Square Miles (Incorporated)

3.9 Square Miles (Urban
Development Boundary)
Lindsay is a small city with a lot to offer. A significant portion of Lindsay’s workforce is employed in
agricultural or agricultural‐adjacent enterprises. This heavy focus on agriculture has cultivated a quality,
resilient workforce that is simultaneously more
resilient to the economic swings than other workforces
and industries.

In addition to Agriculture, as Lindsay’s historically
predominate economic activity, the City is actively
engaged in revitalizing its Downtown Business
District, supporting local business, and attracting
exciting new ventures, particularly in the cannabis
industry.

The City of Lindsay is also home to a world‐renowned
school district. Lindsay Unified School District boasts a school climate index score in the 99th percentile, and it is revolutionary in its innovate learner‐center model. The City of Lindsay also has a lot to offer to residents who value an affordable housing market in a family‐focused
community, with proximity to larger cities,
entertainment, and recreation. The City of Lindsay has
Sequoia National Park and various reserves, hiking
trails, and cycling routes in its backyard.

Urban conveniences along with modern living in a
rural environment make Lindsay a truly desirable
community in which to live, work and play.
% of Population by Race and Ethnicity
Hispanic / Latino Non‐Hispanic / Latino
Asian .07% .90%
Black 0% .42%
Native American .41% .07%
Other 13.90% 0%
Two or More
Races .79% .47%
White Alone 71.81% 11.16%
Participation in civilian labor force – 16 years
and above

58.5%
Median Household Income
$37,073
Median value of housing units
$189,700
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City Organization
The City of Lindsay operates in accordance with the City Council‐City Manager form of government as specified by the Lindsay City Charter. The five‐member Council is elected‐at‐large by City residents; the Mayor and Mayor Pro Tem are then selected by their fellow Council members. The Council is charged with setting the policy and priorities for the City and the City Manager is then tasked with ensuring that these polices, and priorities are implemented by City staff. Both City Council and City Management are held to the highest levels of ethical behavior and integrity in fiscal management. The chart below provides a graphic representation of the City of Lindsay’s organizational structure and the positions within it.

City of Lindsay Organization Chart
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City Council
Mission
The mission of the City of Lindsay is to deliver quality services in a financially sustainable, transparent manner while prioritizing safety, infrastructure, community, and quality of life.

Department Overview
The City Council represents the will of Lindsay residents and is collectively responsible for crafting policy as well as authorizing the expenditure of funds to achieve said will as a governing body. Under the Council‐Manager form of government, the Council consists of five council members elected at large in staggered four‐year terms. The Council's duties include but are not limited to: providing the residents of Lindsay with essential services such as public safety, clean drinking water and drivable roads; overseeing and authorizing spending for essential municipal services; participating in regional organizations, boards, and committees; making provisions for, budgeting for, and providing adequate financial resources and physical facilities for a full range of quality City services and activities that equitably provide for the quality of life for all economic, social, ethnic and age groups within the City; and ensuring the overall well‐being of the City.

The City Council convenes on the second and fourth Tuesday of the month at 6:00 p.m. at 251 E.

Honolulu in Lindsay, California.

Fiscal Year 2022 – 2023 Accomplishments
Focusing on the City’s successes is important for maintaining and expanding upon the City’s momentum for positive change. As the City moves forward it is important to look back and recognize past accomplishments, as well as identify future potential for growth. While a comprehensive list of City Council accomplishments in fiscal year 2022 – 2023 is not feasible in this document, the following list provides some highlights from the year:
• Passed and adopted a user fee study and cost allocation plan to ensure 100% cost recovery. • Passed and adopted a new and improved cash-handling policy. • Improved the City’s financial stability.
• Approved the establishment of a Volunteer Fire and Police Program. • Approved the purchase of a new fleet for the Public Safety Department. • Approved the acquisition and sale of properties to further promote economic development. • Approved an agreement with the County of Tulare to repair Lindmore Street. • Hosted numerous events including Santa Night, Tree Lighting Festival, National Night Out, Family Camp Out, Kids Day, Movies in the Park, and Dive In Theatre, among many others.

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Fiscal Year 2023‐2024 Objectives
For Fiscal Year 2023‐2024, the City Council of Lindsay has identified five top priorities for the City.

Priority No. 1. Ensure the City is Fiscally Sustainable and Resilient.

Strategies:
• Operate City government in a fiscally responsible and prudent manner to ensure that the City of Lindsay makes sound fiscal decisions.
• Develop, update, and maintain fiscal policies to ensure appropriate oversight and best practices. • Review the City’s fees and rates schedule.
• Ensure that enterprise funds generate appropriate revenue and not a drag on the General Fund.

Priority No. 2. Provide a Safe, and Clean Community Environment for All.

Strategies:
• Increase Fire Department personnel.
• Explore additional training opportunities.
• Identify funding sources other than the General Fund for public safety equipment. • Work with community partners and other governmental agencies on crime prevention. • Ensure that the City of Lindsay is prepared for emergencies. • Engage and effectively respond to the Community’s safety concerns.

Goal 3. Expand the Economic Base in Lindsay.

Strategies:
• Grow the number of employment opportunities in Lindsay. • Assist business growth for existing businesses.
• Recruit retail and other sales or excess tax generating businesses. • Focus on the redevelopment of Downtown Lindsay
Goal 4. Invest in Critical Streets, Water, and Sewer Infrastructure.

Strategies:
• Continue to monitor drought conditions throughout the state and in the region. • Develop and maintain infrastructure resources to support sustainable growth. • Ensure funding is in place for long-term fiscal stability. • Make Community Faculties Districts part of all new projects. • Ensure City’s Street fee is accurate and updated on a regular basis. • Work with and partner with Tulare County on funding street projects that our residents use.

Goal 5. Improve the Quality of Life for People that Live and Work in Lindsay.

Strategies:
• Improve City’s water quality.
• Provide high quality recreation options for residents of all ages. • Fund Recreation activities without using General Fund. • Invest and redevelop parks.
• Continue to development important partnerships with Lindsay Unified School District and Lindsay.

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• Bring much needed housing, employment, youth, and family services to the residents of Lindsay.
• Determine potential recreation sites.
• Create a work environment for City employees that promotes and supports employee development, growth, and community
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Hipolito A. Cerros
Yolanda Flores
Rosaena Sanchez
Ramona Caudillo
Ramiro Serna
Mayor
Term: 2020-2024
[email protected]
Mayor Pro Tem
Term: 2022-2026
[email protected]
Council Member
Term: 2022-2026
[email protected]
Council Member
Term: 2020-2024
[email protected]
Council Member
Term: 2020-2024
[email protected]
Lindsay City Council
September 26, 2023 Regular Meeting of the Lindsay City Council Page 14 of 134

City Officials
The City of Lindsay’s public officials oversee departmental operations and ensure strategic planning. Effective strategic planning involves an understanding of our community, who our residents are, and how well we are meeting their expectations and needs.

Joseph M. Tanner
City Manager
(559) 562‐7102 ext. 8010
[email protected]
Neyba Amezcua
Director of City Services and Planning
(559) 562‐7102 ext. 8040
[email protected]
Salvador Guzman
Director of Finance
(559) 562‐7102 ext. 8020
[email protected]
Richard Carrillo
Director of Public Safety
(559) 562‐2511 ext. 7121
[email protected]
Armando da Silva
Director of Recreation Services
(559) 562‐5196 ext. 8604
[email protected]
Curtis Cannon
Planning Manager
(559) 562-7102 ext. 8041
[email protected]
Joseph Avina
City Services Manager/Inspector
(559) 562-7102 ext. 8042
[email protected]
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Mari Carrillo
Human Resources and Risk Manager
(559) 562‐7102 ext. 8033
[email protected]
Francesca Quintana
City Clerk and Assistant to the City Manager
(559) 562‐7102 ext. 8034
[email protected]
September 26, 2023 Regular Meeting of the Lindsay City Council Page 16 of 134

City Manager
Organization Chart
Mission
The goal of the Office of the City Manager is to ensure that all departments of the City are operating at optimal capacity to best serve the residents of the community. Through careful, proper, and professional administration, the City Manager seeks to exercise the will of the public represented by the City Council.

Department Overview
The City Manager is responsible for a variety of complex administrative duties. These duties include supporting City Council in the achievement of community goals; the administration of the City; overseeing all department heads; directing community relations efforts; and coordinating activities between other agencies such as the Federal, County, and State and neighboring municipalities.

The City Clerk and Assistant to the City Manager plays an auxiliary and integral role in ensuring that the Office of the City Manager is operating smoothly on a day-to-day basis. The City Clerk’s role and duties include disseminating public information; overseeing various projects; preparing materials for and facilitating City Council meetings; directing and implementing special projects, programs, and initiatives at the City Manager’s direction; supporting the County Elections Office; preparing various reports and recording and maintaining City Resolutions, Ordinances, and Municipal Code.

The Human Resources & Risk Manager is responsible for the administration of employee benefits, recruitment, training, personnel files, worker’s compensation, risk management, contract agreements including memorandums of understanding. The Human Resources & Risk Manager is responsible for promoting a positive and stable work environment for City employees and supporting the goals of the City to ensure the fair and equitable treatment of staff.

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Fiscal Year 2022 – 2023 Accomplishments
The City of Lindsay has made great strides over the last year under the joint guidance of the Lindsay City Council and the Office of the City Manager.

Notable accomplishments include but are not limited to:
• Improved Financial stability for the General Fund.
• Opening of the City’s first Dog Park.
• Hired a total of 47 individuals across various departments. • Approval of the O’Hara Ranch Mini Storage Facility.
• Approval of the Sierra Vista Landscaping project.
• Sale of the McDermont Property.
• Hired Director of Recreation Services.
• Entered PRISM Risk Management Joint Powers Authority. • Updated User Fees.
• Completed Cost Allocation Plan.
• Fully implemented recommendation in the State Audit Report 2020-804. • Adoption of a Long-term Financial Plan.
• Purchased 100 E. Honolulu St.
• $298,000 dollars given to Lindsay families for Mortgage, Rent & Utilities. • Santa Night & Tree Lighting events.

Objectives For Fiscal Year 2023 – 2024
The Office of the City Manager is responsible for implementing the objectives identified by the City Council. This requires effective collaboration with the City Council, Department Heads, staff, and the community.

Objectives include but are not limited to:
• Create a rolling Five Year Financial Forecast.
• Provide training opportunities for all employees.
• Update Personnel Rules and Regulations.
• Increase Personnel in Public Safety and City Services. • Continue Public Outreach.
• Start a quarterly newsletter.
• Complete Olive Bowl/Kaku Park.
• Continue to explore additional funding opportunities for the Lindsay Transit Center. • Stabilize the City’s Enterprise Funds.

September 26, 2023 Regular Meeting of the Lindsay City Council Page 18 of 134

Public Safety
Organization Chart
Mission
The mission of the Lindsay Department of Public Safety is to ensure residents have an efficient and responsive police, fire, and animal control service, to maintain public safety and promote a healthy and positive quality of life, always with the best customer service.

Department Overview
The Lindsay Department of Public Safety is made up of three separate but equal and wellaligned components, managed by the Director of Public Safety. The Department encompasses full-time, reserve and volunteer police and fire personnel, along with animal control services.

Police, Fire and Animal Control, are closely supported by the department’s records unit and professional support staff. The records team is staffed with one full-time and one part-time employee, managed by an Administrative Supervisor. The law enforcement team is made up of two Lieutenants, four Sergeants, one Corporal and eleven Officers. Within these ranks are two School Resource Officers, one Detective, a Homeless Outreach Officer, multiple Field Training Officers and a Drone Operator in the near future. The department maintains a full-time fire service, with 24-hour coverage, consisting of a Fire Lieutenant, two Fire Apparatus Engineers, and five Volunteer Firefighters. Also among the departments staff is a Public Safety Chaplain who serves in a volunteer capacity.

The department aims to identify and solve problems throughout the community, maintain a proactive approach to crime, conduct proper follow up and improve the safety and quality of life of those that live, work or play in Lindsay.

The department’s staff prides itself on maintaining great working relationships with Lindsay residents and local community groups by providing excellent and efficient fire protection services, public safety protection services, and animal control services.

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Fiscal Year 2022 – 2023 Accomplishments
The Department of Public Safety achieved several of its goals this past fiscal year.

Notable accomplishments include but are not limited to:
• Full level staffing of 35 employees during the fiscal year. • Added multiple full-time, reserve, and volunteer positions. • Hosted a Community Police Academy, Memorial Day Service, Family Campout and Military Banner Program.
• Numerous building upgrades and built an employee wellness patio. • Established a trap, neuter and release program.

Objectives for Fiscal Year 2023 - 2024
The Department of Public Safety is responsible for ensuring that the Lindsay community is safe and implementing the objectives identified by the City Council.

Objectives include but are not limited to:
• Continue to host clinical debriefings after critical incidents. • Focus on advanced training and succession planning.
• Fund and hire additional personnel for increased fire services.

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Finance
Organization Chart
Mission
The Department of Finance is committed to the transparent communication of accurate financial information to City Council, other City departments, Lindsay residents, and the community at large. The department holds integrity, accountability, consistency, and transparency in the highest regard, and it promotes strategic financial planning and performance reporting that realizes the effective and efficient use of public funds.

Department Overview
The department it is responsible for general ledger accounting, banking and investment, debt management, governmental accounting and reporting, accounts payable and accounts receivable, as well as utility billing.

Fiscal Year 2022 – 2023 Accomplishments
The City of Lindsay has greatly improved its financial standing over the recent years under the joint guidance of the City Manager, City Council, and financial consultants.

Notable accomplishments include but are not limited to:
• Completely implemented recommendations within State Auditor Report 2020-804 • Updated its user fees to ensure 100% cost recovery
September 26, 2023 Regular Meeting of the Lindsay City Council Page 21 of 134

• Adopted a new Cost Allocation Plan
• Updated its Cash Handling Policy
Objectives for Fiscal Year 2023 – 2024
The Finance Department aims to continue to provide support for the effective stewardship of City resources and yield a fiscally self-reliant city government while providing effective, basic municipal services in line with the objectives of the City Council.

Objectives include but are not limited to:
• Monitor, track, and comply with the funding requirements of the American Rescue Plan Act and other grant funding received.
• Maintain a strong internal control and low risk environment by managing the City’s financial resources in accordance with established budget and reserve policies. • Continue to provide regular budget updates to ensure the continued financial health of the City of Lindsay.
• Implement new policies and procedures to track and manage expenses across all departments. This includes reviewing current spending patterns, identifying areas for cost reduction, and enforcing a more efficient approval process for expenditures. By doing so, we aim to maximize available funds for critical operations and maintain a steady cash flow.

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City Services
Organization Chart
Mission
The mission of the City Services Department is to provide essential infrastructure and services to our community while maximizing the value of available resources. The department prioritizes in critical infrastructure, effective maintenance programs, and innovative solutions that improve the quality of life for Lindsay residents. The department strives to ensure the longterm sustainability and resilience of our community.

Department Overview
The City Services department manages the physical condition of the community and its environment. While some of the work that the department may do is out of public sight, as it heavily deals with underground infrastructure or is conducted at the treatment plants, much of the work is conducted in public sight. This work includes street repair projects and water and sewer projects.

The City Services Department is comprised of the following sub departments: maintenance, streets, parks, building, code enforcement, planning, engineering, water, wastewater, storm drain utilities, refuse services, land application site, and special districts.

Fiscal Year 2022 – 2023 Accomplishments
The City Services department has improved the state of the city and the quality of life of its residents in the recent years, all in line with the objectives of the City Council.

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Notable accomplishments include but are not limited to:

General Projects Street projects Water Projects
Re-roof project for Public Safety
and City Services Departments
Hermosa St Rehabilitation
Project (from Homassel to
Foothill)
Lafayette & Sycamore Water
Pipeline Project
Installed Outdoor Patio for
Public Safety Department
Procurement of Linda Vista
Loop Rehabilitation Project
Contract
Water Feasibility Study
West Hermosa Street Corridor
and Neighborhood
Enhancement Plan
Procurement of Valencia Street
Rehabilitation Project Contract
Well 11 Feasibility Study
Pedestrian Pathways Program Sierra Vista Landscaping Project Disinfection Byproducts PS&E Package
Lewis Creek Flooding Event
Cleanup and Response
Sewer Projects
Applied for $3M Grant for Cycle
II Clean California for Harvard
Park
Pump Upgrades
Objectives for Fiscal Year 2023 - 2024
The department aims to continue to provide high quality service to Lindsay residents while maintaining the functionality, safety, and sustainability of the City’s infrastructure in line with the goals and objectives of the City Council.

Objectives include but are not limited to:
• Addressing deferred maintenance in critical infrastructure, such as water and wastewater treatment facilities as well as roadways, to improve their condition and avoid further deterioration.
• Maintaining and improving existing infrastructure by assessing the condition of roads, water and wastewater treatment facilities, and other infrastructure assets to identify necessary repairs, upgrades, and maintenance.
• Optimize use of resources by managing budgets, staffing levels, and equipment efficiently to provide the highest quality services at the lowest possible cost. • Enhancing customer service by improving communication with residents, streamlining permit processes, and responding to inquiries and concerns in a timely and effective manner.

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