Agenda packet — Lindsay City Council, October 22, 2024

City of Lindsay Page 1

LINDSAY CITY COUNCIL

REGULAR MEETING AGENDA
October 22, 2024, 6:00 P.M.

City Hall, 251 E. Honolulu St., Lindsay, CA 93247
Notice is hereby given that the Lindsay City Council will hold a Regular Meeting on Tuesday, October 22, 2024 at 6:00 p.m. in person and live via YouTube.

City of Lindsay YouTube Channel: https://www.youtube.com/@CityofLindsay Se anima a los hispanohablantes a asistir a las próximas reuniones del Concejo Municipal de Lindsay. Para traducción al español, comuníquese con la oficina de la Secretaria Municipal por teléfono, (559) 562-7102 ext. 8034, o regístrese unos minutos antes en el momento de la reunión del Consejo.

Rules for Addressing the City Council:
• Members of the public may address the City Council on matters within the jurisdiction of the City of Lindsay.
• Persons wishing to address Council concerning an item on the agenda will be invited to address the Council during the time that Council is considering that agenda item. Persons wishing to address Council concerning issues not on the agenda will be invited to address Council during the Public Comment portion of the meeting.
• When invited by the Mayor to speak, please step up to the lectern, state your name and city of residence, and make your comments. Comments are limited to three minutes per speaker.

Americans with Disabilities Act
Pursuant to the Americans with Disabilities Act, 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. INVOCATION

3. PLEDGE OF ALLEGIANCE

4. ROLL CALL

5. APPROVAL OF AGENDA

6. 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.

7. COUNCIL REPORT

8. CITY MANAGER REPORT

9. STAFF UPDATES – City Services, Finance, Human Resources, Public Safety, Recreation Services
Mayor
Ramiro Serna
Mayor Pro Tem
Yolanda Flores
Councilmembers
Hipolito Angel Cerros
Rosaena Sanchez
Misty Villarreal
City of Lindsay Page 2

10. CONSENT CALENDAR – Routine items approved in one motion unless an item is pulled for discussion. There will be no separate discussion of these matters unless a request is made, in which event the item will be removed from the Consent Calendar to be discussed and voted upon by a separate motion.

10.1 Waive the Reading of Ordinance and Approve by Title Only.

Action & Recommendation: Approve the reading by title only of all ordinances and that further reading of such ordinances be waived.

Submitted by: Maegan Peton, City Clerk

10.2 Minutes of the Regular and/or Special Meeting of October 8, 2024.

Action & Recommendation: Approve as submitted.

Submitted by: Maegan Peton, City Clerk

10.3 Warrant List for September 30, 2024, Through October 13, 2024.

Action & Recommendation: Accept the Warrant List for transactions dated September 30, 2024, through October 13, 2024.

Submitted by: Lacy Meneses, Director of Finance

10.4 Letter of Support for Caltrans District 6 Director Position.

Action & Recommendation: Authorize the City Manager to prepare and submit a letter of support for Nabeelah Abi-Rached to be the next District 6 Director.

Submitted by: Daymon Qualls, City Manager

11. ACTION ITEMS

11.1 Approve 2023/2024 Unaudited Actuals Report.

Action & Recommendation: Approve the City of Lindsay Unaudited Actuals Report.

Submitted by: Lacy Meneses, Director of Finance

11.2 2024/2025 Water & Sewer Funds Budget Amendment.

Action & Recommendation: Approve the City of Lindsay revised budget.

Submitted by: Lacy Meneses, Director of Finance

12. PUBLIC HEARINGS

12.1 Proposition 218 Process and Approval of 2024 Water and Sewer Rates.

Action & Recommendation: Staff recommends Council take the following actions:

1. Receive the Water and Sewer Rate Study Report by Bartle Wells and Associates as final.

2. Conduct Proposition 218 public hearing increasing Water and Sewer rates for the City of Lindsay.

3. Adopt Resolution 24-37 approving a rate increase for Water Services.

4. Adopt Resolution 24-38 approving a rate increase for Sewer Services.

Submitted by: Lacy Meneses, Director of Finance
Neyba Amezcua, Principal Project Manager-QK, Inc.

Erik Helgeson, Bartle Wells Associates

13. DISCUSSION ITEMS

13.1 Historical Review of Abandonment of Public Roadway (300 Block of North Oxford) Action & Recommendation: Review the history of abandonment of public roadways concerning the 300 block of North Oxford and provide direction thereto.

Submitted by: Ryan Heinks, Acting Director of City Services.

City of Lindsay Page 3

14. EXECUTIVE (CLOSED) SESSION

14.1 Conference with Legal Counsel - Anticipated Litigation Significant exposure to litigation pursuant to § 54956.9(b): 1 Case

15. REQUEST FOR FUTURE ITEMS

16. 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. A 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 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.

AFFIDAVIT OF POSTING AGENDA
I hereby certify, in conformance with Government Code Sections 54954.2 and 54956, this agenda was posted in the bulletin board at the front of City Hall, 251 E Honolulu St., as well as on the City of Linday’s website (www.lindsay.ca.us).

DATE POSTED: Thursday, October 17, 2024
Maegan Peton, City Clerk

LINDSAY CITY COUNCIL

REGULAR MEETING MINUTES
Lindsay Council Chambers Tuesday, October 8, 2024
251 E Honolulu St., Lindsay CA 93247 6:00 p.m. – Regular Meeting Proper notice of this meeting was given pursuant to Government Code Section 54954.2 and 54956.

STAFF PRESENT: City Manager Daymon Qualls, City Attorney Megan Crouch, City Clerk Maegan Peton, Director of Public Safety Rob Moore, Acting Human Resources Manager Lance Rowell, Director of Finance Lacy Meneses, Director of Recreation Services Armando da Silva, Acting City Services Director Ryan Heinks, Engineer Technician Mauricio Mendoza 6:00 p.m. – REGULAR MEETING

1. CALL TO ORDER
Mayor Serna called to order the regular meeting of the Lindsay City Council at 5:59 p.m. in the Council Chamber located at 251 E. Honolulu St.

2. INVOCATION
The invocation was led by Pastor Josh Treadway from The Harvest Center.

3. PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Mayor Pro Tem Flores.

4. ROLL CALL
Council Present: Mayor Ramiro Serna
Mayor Pro Tem Yolanda Flores
Councilmember Hipolito Cerros
Councilmember Rosaena Sanchez
Councilmember Misty Villarreal

5. APPROVAL OF AGENDA
It was motioned by Councilmember Cerros, seconded by Councilmember Villarreal, and unanimously carried to approve the agenda.

6. PUBLIC COMMENT
Lauri Cardoza provided public comment introducing herself as a candidate for the College of the Sequoias School Board.

Sarah Borbon from Prairie 4H provided an overview of Foraging Week and invited those in the chambers to a fundraiser breakfast.

7. COUNCIL REPORT
Mayor Serna recognized LUSD students in attendance.

Councilmember Villarreal invited those in attendance to the Alt Ed Volleyball scheduled for October 11, 2024.

Mayor Pro Tem Flores advised she had nothing to report.

Councilmember Cerros reminded those in attendance of the Town Hall meeting scheduled for October 9, 2024.

Councilmember Sanchez advised she attended a Lindsay Varela’s Boxing Tournament.

8. STAFF UPDATES
City staff provided updates for Council review.

9. CITY MANAGER REPORT
The City Manager reported on recent events and items of interest.

10. CONSENT CALENDAR
It was motioned by Mayor Pro Tem Flores, seconded by Mayor Serna and unanimously carried to approve the items on the Consent Calendar as presented.

10.1 Waive the Reading of Ordinance and Approve by Title Only.

Action & Recommendation: Approve the reading by title only of all ordinances and that further reading of such ordinances be waived.

Submitted by: Maegan Peton, City Clerk

10.2 Minutes of the Regular and/or Special Meeting of September 24, 2024.

Action & Recommendation: Approve as submitted.

Submitted by: Maegan Peton, City Clerk

10.3 Warrant List for September 16, 2024 Through October 29, 2024.

Action & Recommendation: Accept the Warrant List for transactions dated September 16, through September 29, 2024.

Submitted by: Lacy Meneses, Director of Finance

10.4 September 2024 Monthly Treasurer’s Report.

Action & Recommendation: Accept the September 2024 Monthly Treasurer's Report.

Submitted by: Lacy Meneses, Director of Finance

10.5 Second Reading of Ordinance No. 614 Approving zone Change No. 24-01.

Action & Recommendation: Approve the second reading of Ordinance No. 614, an Ordinance of the City Council of the City of Lindsay approving Zone Change No. 24-01 amending the Zoning Designation from R-1-7 to R-1-5 for a 9.10-acre project site located north of Tulare Road on the west side of Oak Avenue (APN 199-050-055), 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.

Submitted by: Kira Stowell, Contract City Planner

11. ACTION ITEMS

11.1 Lindsay Rib Cook-off Special Event Permit and Fee Waiver.

Action & Recommendation: Approve Special Event Permit No. 24-08 for the 14th Annual Lindsay Rib Cook-Off Event in downtown Lindsay scheduled for November 2, 2024; and approve Fee Waiver for the event, contingent upon the City receiving all necessary documentation for the permit.

Submitted by: Ryan Heinks, Acting Director of City Services Public Comment: Denise, board member for the Lindsay Rib Cook-off provided comment in support of the event and was available for questions.

Council Action: It was motioned by Mayor Pro Tem Flores, seconded by Councilmember Villarreal, and unanimously carried to approve the item as presented.

11.2 League of Cities Annual Conference Proposed Resolution(s).

Action & Recommendation: Review the Resolution(s) being proposed for the 2024 League of Cities Annual Conference General Assembly and determine a City position for the Voting Delegate as they represent the City.

Submitted by: Maegan Peton, City Clerk and Assistant to the City Manager Public Comment: There were no public comments.

Council Action: It was motioned by Mayor Serna, seconded by Councilmember Cerros, and unanimously carried to support the resolution for the League of Cities Annual Conference.

11.3 Agreement with VL Friday Night Market for Services Related to the Friday Night Market.

Action & Recommendation: Authorize an agreement with VL Friday Night Market and grant the City Manager authorization to execute documents relating thereto.

Submitted by: Daymon Qualls, City Manager
Public Comment: There were no public comments.

Council Action: It was motioned by Mayor Pro Tem Flores, seconded by Councilmember Cerros, and carried 4 to 1 (Mayor Serna abstained) to approve the item as presented.

11.4 Lindsay Economic Development Committee Member Selection.

Action & Recommendation: Select up to five (5) members from the applications provided to serve as the Committee Members for the Lindsay Economic Development Committee; and select two (2) Council members and three (3) City staff to serve as the remaining members.

Submitted by: Maegan Peton, City Clerk and Assistant to the City Manager Public Comment: There were no public comments.

Council Action: It was motioned by Mayor Serna, seconded by Councilmember Cerros, and unanimously carried to extend the application period for one more month. Council then provided consensus to direct staff to bring the bylaws for the Lindsay Economic Development Committee back to Council for an amendment.

11.5 Operations and Maintenance Agreement with Porterville Citrus, Inc.

Action & Recommendation: Approve Resolution 24-36, authorizing the City Manager to execute an Operations and Maintenance Agreement for a conveyor bridge owned and operated by Porterville Citrus, Inc once all requirements are met.

Submitted by: Kira Stowell, Contract City Planner
Public Comment: There were no public comments.

Council Action: It was motioned by Councilmember Sanchez, seconded by Councilmember Cerros, and unanimously carried to Resolution 24-36 as presented.

11.6 Work Authorization for QK, Inc for Construction Staking Services.

Action & Recommendation: Authorize the Mayor or Mayor Pro Tem to execute an extra Work Authorization with the City’s contract City Engineer firm QK, Inc., in an amount not to exceed $66,700 for Construction Staking Services for the Olive Bowl and Kaku Park Renovation Project.

Submitted by: Mauricio Mendoza, Engineer Technician
Public Comment: There were no public comments.

Council Action: It was motioned by Mayor Pro Tem Flores, seconded by Mayor Serna, and unanimously carried to approve the item as presented.

12. DISCUSSION ITEMS

12.1 Opportunities for Developing City-Owned Vacant Properties.

Action & Recommendation: Review a presentation on select City-owned vacant properties, discuss and evaluate potential development opportunities for each site, and provide guidance to staff.

Submitted by: Daymon Qualls, City Manager
Public Comment: There were no public comments.

Council Action: Council provided a consensus to direct City staff to request a second presentation from Kristar Development for the development of the vacant lot at the Corner of Honolulu and Elmwood. Further, Council provided a consensus to move forward with C-Set or another service type of organization for the location of 284 Hermosa and to look into getting the location appraised.

13. REQUEST FOR FUTURE ITEMS
Mayor Pro Tem Flores requested that 396 Oxford be on the next agenda for a zoning discussion.

Mayor Serna requested that staff look into seeing if there is a way for legacy events such as the Orange Blossom Festival to not have to seek Council approval each year.

14. ADJOURNMENT
The regular meeting was adjourned at 7:32 p.m.

Approved by Council: October 22, 2024.
_________________________
Ramiro Serna, Mayor Pro Tem
ATTEST:
_________________________
Maegan Peton, City Clerk
The next Regular Meeting of the Lindsay City Council is scheduled to be held on Click or tap to enter a date..

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: October 22, 2024
DEPARTMENT: Finance
FROM: Lacy Meneses, Director of Finance
AGENDA TITLE: Warrant List for September 30, 2024, Through October 13, 2024

ACTION & RECOMMENDATION
Accept the Warrant List for transactions dated September 30, 2024, through October 13, 2024.

BACKGROUND | ANALYSIS
The warrant list for September 30, 2024, through October 13, 2024, is submitted for Council review and acceptance.

FISCAL IMPACT
There is no fiscal impact associated with this action.

ATTACHMENTS

1. Warrant List
Reviewed/Approved: ______
Item #: 10.3
Consent
CITY OF LINDSAY | WARRANT LIST
TRANSACTION DATES: THROUGH 10/13/24
Check# Fund Date Vendor # Vendor Name Description Amount 26826 $1,859.62
101 - GENERAL FUND 09/30/24 3353 ANDREW ROBINSON 9/13-9/30 ADV DISAB 1859.62 26827 $162.00
101 - GENERAL FUND 10/01/24 3600 KEVIN RILEY MEAL STIPEND-SLI TR 162 26828 $250.00
101 - GENERAL FUND 10/04/24 6604 HIPOLITO CERROS OCT. COUNCIL STIPEN 250 26829 $250.00
101 - GENERAL FUND 10/04/24 4873 MISTY VILLARREAL OCT. COUNCIL STIPEN 250 26830 $300.00
101 - GENERAL FUND 10/04/24 6602 RAMIRO SERNA OCT. COUNCIL STIPEN 300 26831 $250.00
101 - GENERAL FUND 10/04/24 5511 ROSAENA SANCHEZ OCT. COUNCIL STIPEN 250 26832 $275.00
101 - GENERAL FUND 10/04/24 4068 YOLANDA FLORES OCT. COUNCIL STIPEN 275 26833 $595.70
101 - GENERAL FUND 10/09/24 4660 CITY OF LINDSAY DED:052 WELLNESS 45.7 101 - GENERAL FUND 10/09/24 4660 CITY OF LINDSAY DED:CDBG CDBG PMT 350 101 - GENERAL FUND 10/09/24 4660 CITY OF LINDSAY DED:L203 CDBG LOAN 200 26834 $385.01
101 - GENERAL FUND 10/09/24 3192 SEIU LOCAL 521 DED:COPE COPE SEIU 2 101 - GENERAL FUND 10/09/24 3192 SEIU LOCAL 521 DED:DUES UNION DUES 383.01 26835 $6,907.31
101 - GENERAL FUND 10/09/24 6452 GREAT-WEST TRUST DED:0500 DEF COMP 2159.49 101 - GENERAL FUND 10/09/24 6452 GREAT-WEST TRUST DED:0555 DC LOANPAY 1276.93 101 - GENERAL FUND 10/09/24 6452 GREAT-WEST TRUST DED:151 DEFERCOMP 3025.85 101 - GENERAL FUND 10/09/24 6452 GREAT-WEST TRUST DED:ROTH ROTH 445.04 26836 $23.10
101 - GENERAL FUND 10/09/24 2325 LINDSAY PUBLIC SAFE DED:LPOA LPOA DUES 23.1 26837 $73.82
101 - GENERAL FUND 10/09/24 6246 MCDERMONT VENTURE I DED:051 MCDERMONT 73.82 26838 $62.76
101 - GENERAL FUND 10/09/24 3042 STATE DISBURSEMENT DED:0512 CHILD SUPT 62.76 26839 $489.65
101 - GENERAL FUND 10/09/24 1498 STATE OF CALIF FRAN DED:0511 FTB - DEBT 489.65 26840 $284.31
101 - GENERAL FUND 10/09/24 1955 TEAMSTERS LOCAL 856 DED:0508 TEAMSTERS 284.31 26841 $6.00
101 - GENERAL FUND 10/09/24 4660 CITY OF LINDSAY DED:052 WELLNESS 6 26842 $39.34
101 - GENERAL FUND 10/09/24 3192 SEIU LOCAL 521 DED:DUES UNION DUES 39.34 76-09/24 $1,173.28
101 - GENERAL FUND 10/08/24 6408 WEX BANK 76 FUEL 8/24-9/23/2 1173.28 BOR10224 $12,409.64
552 - WATER 10/02/24 2960 UNITED STATES BUREA JULY 2024 WATER USE 12409.64 BOR10324 $13,469.76
552 - WATER 10/03/24 2960 UNITED STATES BUREA AUG 2024 WATER USED 13469.76 EDD10424 $5,560.38
101 - GENERAL FUND 10/08/24 687 STATE OF CALIFORNIA DE88 PRPD 10/4/2024 5560.38 IRS10424 $42,678.34
101 - GENERAL FUND 10/08/24 2011 INTERNAL REVENUE SE 941 PRPD 10/4/2024 17827.34 101 - GENERAL FUND 10/08/24 2011 INTERNAL REVENUE SE 941 PRPD 10/4/2024 24851 SUMMARY BY FUNDING SOURCE $87,505.02
101 - GENERAL FUND 61,625.62
261 - GAS TAX FUND -
263 - TRANSPORTATION -
300 - MCDERMONT SALE PROCEEDS -
400 - WELLNESS CENTER -
552 - WATER 25,879.40
553 - SEWER -
554 - REFUSE -
556 - VITA-PAKT -
600 - CAPITAL IMPROVEMENT -
660 - RDA OBLIGATION RETIREMENT -
700 - CDBG REVOLVING LN FUND -
702 - CHFA-HELP LHBP -
720 - HOME REVOLVING LN FUND -
779 - 00-HOME-0487 -
781 - CAL HOME RLF -
883 - SIERRA VIEW ASSESSMENT -
884 - HERITAGE ASSESSMENT DIST -
886 - SAMOA -
887 - SWEETBRIER TOWNHOUSES -
888 - PARKSIDE -
889 - SIERRA VISTA ASSESSMENT -
890 - MAPLE VALLEY ASSESSMENT -
891 - PELOUS RANCH -
TOTAL $87,505.02
9/30/24

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: October 22, 2024
DEPARTMENT: City Manager
FROM: Daymon Qualls, City Manager
AGENDA TITLE: Letter of Support for Caltrans District 6 Director Position

ACTION & RECOMMENDATION
Authorize the City Manager to prepare and submit a letter of support for Nabeelah Abi-Rached to be the next District 6 Director.

BACKGROUND | ANALYSIS
Diana Gomez is retiring as the District 6 Director for Caltrans. It is essential that her successor is highly qualified and has established relationships with agencies in Tulare County. The Tulare County Association of Governments (TCAG) is endorsing Nabeelah Abi-Rached for this role. She has successfully managed complex SR-99 projects, navigated significant staff turnover, and addressed the challenges posed by new SB 743 mitigation measures, among other achievements.

TCAG’s Executive Director, Ted Smalley, has requested that all member agencies submit letters of support for Nabeelah Abi-Rached as the next District 6 Director. Strong leadership in this position has significantly influenced our success over the past 15 years, especially when compared to other Caltrans districts.

Therefore, it’s essential that we choose the most qualified candidate for this vital role. A draft letter of support is attached hereto.

FISCAL IMPACT
Other than minimal staff time, there is no fiscal impact associated with this item.

ATTACHMENTS

1. Draft Letter of Support for Nabeelah Abi-Rached to be the next District 6 Director Reviewed/Approved: ______
Item #: 10.4
Consent

CITY OF LINDSAY
Office of the City Manager
Daymon Qualls
251 Honolulu Street | P.O. Box 369 | Lindsay, CA 93247
[email protected] | 559.562.7102
October 23, 2024
The Honorable Tony Tavares
Director, California Department of Transportation
1020 N Street
Sacramento, CA 95814
Re: Support for Ms. Abi-Rached’s Candidacy for District 6 Director Dear Director Tavares,
On behalf of the City of Lindsay, I am pleased to express our support for Nabeelah Abi-Rached in her candidacy for the position of District 6 Director within the Department of Transportation. As a dedicated public servant and a native of our region, Ms. Abi-Rached possesses a deep understanding of the San Joaquin Valley and demonstrates a strong commitment to building partnerships with regional and local governments.

In her role as Deputy District Director of Asset, Program, and Project Management, Ms. Abi-Rached has excelled at fostering collaboration among stakeholders, ensuring transparency, and advancing complex projects. Her innovative, solution-oriented approach has been crucial in meeting the transportation needs of our district.

Ms. Abi-Rached has demonstrated success in managing intricate projects, optimizing resources, and enhancing accountability which has led to significant improvements in project delivery. With over 20 years of experience in both public service and the private sector, she exemplifies visionary leadership, sound decision-making, and a commitment to the professional growth of her team.

Her strategic insight, integrity, and collaborative nature make her the ideal candidate to address the transportation challenges facing our community and the State of California. I am confident she will excel as District 6 Director.

For these reasons, the City of Lindsay recommends Ms. Abi-Rached for this important role.

Sincerely,
Cc: Mike Keever, Chief Deputy Director, California Department of Transportation

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: October 22, 2024
DEPARTMENT: Finance
FROM: Lacy Meneses, Director of Finance
AGENDA TITLE: Approve the 2023/2024 Unaudited Actuals Report

ACTION & RECOMMENDATION
Approve the City of Lindsay Unaudited Actuals Report.

BACKGROUND | ANALYSIS
The City of Lindsay’s Finance Department closes out the preceding fiscal year by September 15th annually.

This process is referred to as the “unaudited financials”. Once completed, the Council receives a comprehensive overview of the City’s financial status. While budget and interim reports provide projected balances, the unaudited actuals reflect actual expenditures, revenues and fund balances being presented for audit. Additionally, the City must complete an audit by April 1st each year.

FISCAL IMPACT
The ending fund balance for 2023/2024 has decreased by $180,649.36 for general funds, $872,554.00 for enterprise funds, $317,775.81 for custodial funds, and $97,282.61 for special revenue funds from the prior year. It is crucial that the 2024/2025 budget continuously be evaluated and adjusted as necessary to improve the ending fund balances as the deficit spending is not sustainable for the City.

ATTACHMENTS

1. Unaudited Audited Actuals Report
Reviewed/Approved: ______
Item #: 11.1
Action Items
2023/2024 FINANCIALS

ORIGINAL ADOPTED BUDGET ACTUALS

CURRENT YEAR FUND CASH CURRENT YEAR

FUND REVENUES EXPENDITURES SURPLUS/DEFICIT BEGINNING BALANCE BEGINNING BALANCE REVENUE SURPLUS/DEFICIT SURPLUS/DEFICIT SURPLUS/DEFICIT 101 $ 8,413,454,00 $ 10,208,681.00 s (1,796,227.00) 101 $ (816,134.45) $ 6,289,847.04 $ (998,035.74) $ 6,107,945.75 $ (181,901 .29) 102 $ s 102 $ 20,262.37 $ 20,257.43 $ 20,297.21 $ 20,292.27 $ 34,84 200 s 950,000.00 $ 484,291.00 $ 465.709.00 200 $ 2,078,363.72 $ 395,029.32 $ 2,546,595.38 $ 863,260.98 $ 468,231.66 260 $ 307,668.00 $ 326,500.00 $ (18,832.00) 260 $ 30,632.87 $ (19,839.16) s 6,813.09 $ (43,6:,B.84) $ (23,819.78) 261 $ 343,537.00 $ 436,264.00 $ (92,727.00) 261 $ 162,557.08 $ 149.428,07 $ 115,995.58 $ 102,866.57 $ (46,561.SOl 263 $ 323,640 00 ~ 427,647.00 s 1104,007.00) 263 $ 368,505 86 $ 109,708.57 $ 857,680.97 s 598,883.68 $ 489,175.11 264 $ s 264 $ 7.457.11 $ 7.456.90 $ 7.458.62 $ 7,458.41 $ 1.51 265 '$ 143,000,00 -$ $ 143,000.00 265 $ 1,081,428.09 $ 914,659.90 $ 1,109,666.58 $ 942,898.39 $ 28,238.49 266 $ 750,000,00 ,$ 3,355,200.00 $ (2,605,200.00) 266 $ 3,847,231.85 $ 3,077,381.59 $ 3,385,923,71 $ 2,616,073.45 $ (461,JOS.14) 300 $ $ 300 $ 563,078.95 s 563,078.95 $ 563,078.95
305 $ $ 305 $ (559,503 29) $ (559,503.29) $ (558,286.20) s r 558.~86.201 $ 1,217.09 306 $ 1,767,000.00 s tl.7ti7,00U.OO) 306 $ $ 2,231.587.11 $ $ 2,231,587.11 s 400 $ 1,348,863.00 $ 1,345,180.00 s 3,683.00 400 $ 5,159,394.77 $ (121.411.13) s 4,822,707.66 $ (458,098.24) s (336,687.11' 460 ~. 1,500,000.00 f 1,500,000.00 $ 460 $ (12,811.36) $ (253,699 38) s (53,742.79) s (294,630.81 l $ (40,931.43) 471 $ $, $ 471 $ 132,337.41 $ 42,336.40 $ 138,194.48 $ 48, 193.47 $ 5,857.07 552 $ 3,003,652.00 $' 2,999,970.00 $ 3, 682.00 552 $ 7,972,045.84 $ 701,694.83 s 7,099,828.56 s (170,522.45) '$' 1,872,<l'i,28) 553 $' 1,485,000.00 $ 1,630,605.00 $ (145,005.0UJ 553 $ 4,766,587.26 $ 1.406, 766.33 $ 5, 122,223.42 $ 1,762.402.49 $ 355,636.16 554 $ 967,149.00 $- 965,307.00 $ 1,842.00 554 $ 395,060.00 $ 244,706.54 s 418,833.03 $ 268,479.57 s 23,773.03 555 $ $ 555 $ 17,295.69 $ 17,294,82 $ 17,301.72 $ 17,300.85 $ 6.03 556 $ 113,690.00 $ 113,690 00 $ 556 $ 1,767.32 $ (28,012 52) s (42,462.40) $ (72,242.30) $ (44,229.78) 576 $' .$ s 576 $ 76,377.51 $ 6,357.30 $ 76,527.72 s 6,507.51 $ 150,21 600 $ 4,032,782!00 1,500,000.00 s 2,532,782.00 600 $ 0.04 $ 0.04 s 0.04 s 0,04 $ 612 $ $ s 612 $ 5,055.32 $ 2,200.09 $ 5,055.32 $ 2, 200.09 s 660 $ $ 877,606.00 s (877,606.00) 660 $ (9,538.464 27) $ 727,553.18 s (B,8bl,853.80) $ 1.414, 163.55 $ 686,610.37 662 $ -$: $ 662 $ 870,615.80 $ 60.454.83 $ 874,579.30 $ 64,418.33 $ 3,963.50 699 $' $ 699 $ 3,591.00 $ 3,591.00 s 4,744.96 s 4,744,96 $ 1,153.96 700 $ s 700 $ 1,539,698.80 $ 21.717.73 s 1.473,361.67 s (44,619.40) $ (66,337.13) 702 t $ 702 $ 83,233 23 $ 30,111.24 s 83,237.28 $ 30,115.29 $ 4.05 720 $ $ $ 720 $ 5,947,039.23 $ (106,114.54) $ 5,710.493.51 s (342,660.26) s (236,545.72) 750 $ $. $ 750 $ 885,599.56 $ 98,825.75 s 885,599.56 $ 98,825,75 $ 779 $ $ s 779 $ 20,283.97 $ 10,116.59 $ 20,298.05 $ 10,130.67 s 14.08 781 s t $ 781 $ 1,216,850 36 $ (324,069.49) $ 1,200,789.36 (340,130.49) $ 116,0oJ .uo, 841 $ 2,500.00 $ $ 2,500.00 841 $ 49,109.98 $ 12,253.90 $ 49,128.50 s 12,272.42 s 18.52 856 $ $ 856 $ 180,691.81 $ 17,339.96 $ 181,706.55 $ 18,354.70 $ 1,014.74 870 $ $ s 870 $ 787,237.17 $ 156,284.44 s 787,237.17 $ 156,284.44 s 875 $ f s 875 $ 123.439.00 $ s 123.439.00 $ $
883 $ 22,165.00 $ 22,165.00 s 883 $ (3,850.05) $ 866.16 s (12,686.18) (7,969.97) $ (8,836.13) 884 $ 7,285.00 7,285.00 $ 884 $ 13,673.45 $ 14,036.57 $ 13,302.59 s 13,665.71 $ (370.861 886 $ 2,355.00 2,355.00 $ 886 $ 6,527.63 $ 6,697.18 $ 7.471.46 $ 7,641.01 $ 943.83 887 $ 10,365.00 10,365 00 s 887 $ (13.492.46) $ (12,023.34) $ (1:'i,574,34) s (12,105.~2) $ (81.881 888 $ 6,800.00 $ 6,800.00 $ 888 $ 9,759.44 $ 10.484.40 $ 1,103.02 s 1,827.98 $ (8,656.42) 889 $ 6,105.00 $ 6,105.00 $ 889 $ (3,750,38) $ (1.462.05) $ (4,240.95) $ (1,952.62) $ (490.57) 890 $ 4,201.00 $ 4,201.00 $ 890 $ 1,560.61 $ 1,628.04 $ 3,007.97 s 3,075.40 s 1.447.36 891 20,230.00 20 230.00 s 891 $ 1,080.45 $ 2,154.01 $ (2,945.90) s (1,872.34) , 14,026.351 s 23,764,441.00 s 28,0').7,447 ,00 s (4,253,no6.001 $ 21,773,429.12 $ 21,491,920.93 s 27,195,853.53 s 15,646,200.55 s 281,508.19

GENERAL FUND

REVENUES FUND/DEPT FUND/DEPT
101300009 101
101300017 101
101300101 101
101300102 101
101300104 101
l01301010 101
l01301011 101
101302020 101
101305011 101
101305050 101
101307070 101
101308008 101
101308080 101
101308180 101
101309090 101
101310002 101
101311010 101
101311020 101
101311030 101
101311999 101
101312020 101
101313030 101
101315050 101
101316059 101
101316060 101
101316062 101
101320002 101
!01322020 101
101323030 101
101324040 101
!01330104 101
101330105 101
101335060 101
101335061 101
101335070 101
101335089 101
101335090 101
101337120 101
101340002 101
101340003 101
101340006 101
101340007 101
101340008 101
101340010 101
101340011 101
101340013 101
101340014 101
101340015 101
101341010 101
101341020 101
l01341_025 101
101341030 101
101341040 101
101341041 101
101341050 101
101341051 101
101341060 101
101341061 101
101341070 101
101342010 101
101342020 101
101342030 101
101342040 101
101342042 101
101342050 101
101342060 101
101342069 101
101342071 101
101342072 101
101342073 101
101342074 101
101342076 101
101342079 101
101345010 101
101345045 101
101345050 101
101345060 101
101347050 101
101351010 101
101351020 101
101351030 101
1013540d0 101
101354050 101
101354060 101
101354075 101
101360010 101

GENERAL FUND

GENERAL FUND
Title Account
300009
3000 17
Account Title

DONATIONS

HRPP GRANT -STATE HCD
300101 RECREATION FUND RAISER
300102 CARES UI CREDIT
300 104 SPECIAL EVENT REVE NUE
301010 PROPERTY TAX REVENUE
301011 COUNTY PRPTAX ERAF S&U
302020 CURRENT UNSECURED
305011 OTHER REVENUES
305050 INTEREST & PENALTIES
307070 TAX RELIEF SUBVENTION
308008 OTHER PROPERTY TAXES
308080 OTHER PRTX/ABX126 PASTHRU
308180 ABX126 RESIDUAL
309090 UTILITY USER TAX
310002 RECREATION FIELD RENTALS
311010 SALES & USE
311020 RETAIL CANNABIS TAX
311030 NON-RETAIL CANNABIS TAX
311999 MEASURE 0
312020 UTILITY COMPANY FRANCHISE
313030 REAL PROPERTY TRANSFER
315050 TRANSIENT OCCUPANCYTAX
316059 BUS LICENSE AP REVIEW
316060 BUSINESS LICENSE FEES
316062 ARBOR RENTAUMISC SRV
320002 HEALTH PREM CONTRIBUTION
322020 BICYCLE LICENSES
323030 DOG LICENSE - LINDSAY
324040 BUILDING PERMITS
330104 DOJ COPS-IN-SCHOOL
330105 DOJ VET-TO-COP GRANT
335060 MOTOR VEHICLE IN-LIEU TAX
335061 COUNTY PRP TAX VLF
335070 DUI LAB FEES
335089 K-9 PROGRAM DONATIONS
335090 P,O S.T.
337120 YOUTH SRVCES OFFICER-LUSD
340002 PARCEL MAP TENTATIVE
340003 LOTLINE ADJ REVIEW
340006 GEN PLAN REVIEW/REVISION
340007 ZONE CHGIAMDMNT REVIEW
340008 SUB/DEV AGREE MT AMENDMENT
340010 ENVIRNMNTL IMPACT REVIEW
340011 HOME OCCUPATION PERMIT
340013 PARCEL MAP FINAL
340014 SUBDIV MAP TENTATIVE
340015 SUBDIV MAP FINAL
341010 PLANNING &ZONING FEES
341020 PLAN CHECK FEES
341025 PLANNED UNIT DEVELOPMENT
341030 ANNEXATION
341040 CONDITIONAL USE PERMITS
341041 CANNABIS PERMIT
341050 SITE PLAN REVIEWS
341051 SIGN REVIEW
341060 VARIANCE FEES
341061 CITY SHARE-SB 1186 CASP
341070 MISC.C.S/FIRE INSPECTION
342010 SPECIAL POLICE SERVICES
342020 SPECIAL FIRE SEVICES
342030 ANIMAL CONTROL
342040 WEED CLEANING & REMOVAL
342042 CANNABIS APPLICATION
342050 SALE OF SHOULDER PATCHES
342060 VEHICLE RELEASE
342069 FINGERPRINTS
342071 GANG REGISTRATION FEE
342072 POLICE FALSE ALARM RESPO.
342073 RECORDS CHECK/CLEARANCE
342074 POLICEREPORT COPY
342076 VEHICLE EQUIP. CORR. INSP
342079 FIRE REPORT COPY
345010 ENG DEV. INSP, IMP PLAN
345045 SPECIAL MEETING APPLICATI
345050 LEASE/RENT RECEIPTS
345060 SALE OF REAL PROPERTY
347050 FRIDAY NIGHT MARKET
351010 PUBLIC SAFETY FINESIREVNU
351020 SALES TAX - PROP 172
351030 TULARE COUNTY(SLESF)COPS
354040 OTHER FINES & FORFEITS
354050 D.U,1. -COSTRECOVERY
354060 VEHICLE ABATEMENT
354075 TRAFFIC ACCIDENT REPORT
360010 INTERESTEARNINGS
$
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Budget YTD Receipts Receivables

0.58 $ Q_58 $
s $
5 $
1,140.00 S
369,994.78 5
5 24,562,96 $
1,269.00 $
4,274.48
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5 298,741.00 $
5 908,646 58 $
14,213.00
s
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1,140,00 $
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s 24.736.46 $
1,269,00 $
5,102.04 $
2,020,72 S
s 298.741.00 $
s 964,107.78 $
14,213,00 s S 1,189,740.77 $ 1,551,140.68 $
$
$
142,845,46 $
$
184,103,07 $
$ 1.379.460 25
s
$ 1,704,543,33 S
$ 166,286,97 $ 180,868.39 $
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9,288.11 $
75,371.37 $
11,318,00 $
94,218.39 S
3,734.00 S
14,216.77 S
$
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219.074.97 $
s
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15,683.70 S
10,787-96 $
110,481,37 $
11,318,00 $
94,218.39 $
3,734.00 $
16,408.69 5
s

95.00 S
219,074.97 $
5 s 15,683.70 S
$ 1.355,171 00 $ 1,355,171,00 S
$ 616.77 $ 616,77 $
$ s s
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125,295.67 $
5,239.00 $
8,074.00 $
18,llB.41 $
5,331.00 $
8,338.00 S
2,597.00 $
1,306.00 $
$
8,148,00 $
$
$
30,085 21 $
3,001,00 $
$

2.425,00 S
10,000.00 S
23,816.00 $
s 2,425 00 $
3,898,29 $
5,247.05 $
$
$
1,004.00 $
s 1,000.00 $
s 24,973.00 S
9,576.00 $
64,00 $
150,00
s 951,00 $
2,166,00 $
104 00 $
s
$
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$
86,250 .00 $
10,836,82 S
74,589,27 $
186, 15B,95 -S
4,000,00 $
s 5,635.92 5

6.Dl5,00 $
80,241.86 $
150,278.83 S
5,239,00 $
8,074.00 $
18,118.41 $
5,331,00 $
8,338.00 $
2,597.00 $
1,306.00 $
s 8,148.00 $
s
$
30,085,21 S
3,001.00 $
s 2,425.00 $
10,000.00 $
23,816.00 $
$
2,425.00 $
3,898.29 $
5,247.05 $
$
s 1,004,00 $
$
1,000,00 $
$
24,973,00 $
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s 951.00 $
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$
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12,889.47 $
89,865.84 $
186,158.95 S
4,000.00 $
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101405001: 1014050
101405001: 1014050
101405001: 1014050
1014050015 1014050
1014050015 1014050
1014050015 1014050
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101405001: 1014050
101405001E 1014050
10140500211014050
101405002, 1014050
101405002, 1014050
101405002, 1014050
1014050024 1014050
10140500311014050
10140500311014050
1014050032 1014050
1014050034 1014050
101405003: 1014050
101405003€ 1014050
1014050037 1014050
1014050037 1014050
1014050037 1014050
1014050037 1014050
1014050037 1014050
l01405003E 1014050
101405006, 1014050
1014050064 1014050
1014050064 1014050
101405006E 1014050
10140600311014060
1014070010 1014070
101407001C 1014070
101407001C 1014070
101407001C 1014070
101407001: 1014070
101407001, 1014070
l0140700E 1014070
1014070015 1014070
1014070015 1014070
101407001, 1014070
1014070015 1014070
1014070015 1014070
101407001E 1014070
10140700211014070
101407002, 1014070
101407002, 1014070
1014070024 1014070
1014070031 1014070
1014070034 1014070
101407003: 1014070
101407003€ 1014070
1014070037 1014070
1014070037 1014070
1014070037 1014070
1014070037 1014070
101407003€ 1014070
1014070074 1014070
101409001: 1014090
!014090015 1014090
1014090015 1014090
1014090015 1014090
101409001: 1014090
1014090022 1014090
1014090031 1014090
1014090031 1014090
1014090034 1014090
101409003E 1014090
1014090037 1014090
1014090037 1014090
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1014090037 1014090
1014090037 1014090
1014090047 1014090
1014090047 1014090
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10140900501014090
!01409006~ 1014090
101411001C 1014110
101411001C 1014110
101411001C 1014110
101411001C 1014110
101411001C 1014110
101411001: 1014110
101411001, 1014110
101411001: 1014110
1014110015 1014110
l_01411001E: 1014110
101411001: 1014110
FINANCE/CITY CLERK/Tl 015000 BENEFITS
FINANCE/CITY CLERK/Tl 015002 FICA/MEDICARE CITY PAID
FINANCE/CITY CLERK/Tl 015004 PERS· EPMC
FINANCE/CITY CLERK/Tl 015005 PERS· EMPLOYER CONTRIBT
FINANCE/CITY CLERK/Tl 015006 WORKER'S COMPENSATION
FINANCE/CITY CLERK/Tl 015007 STATE UNEMPLOYMENT BEN EFT FINANCE/CITY CLERK/Tl 015008 HEALTH/LIFE/DISAB INSURNC
FINANCE/CITY CLERK/Tl 015015 PERS UNFUNDED LIABILITY
FINANCE/CITY CLERK/Tl 016000 DEFERRED COMP BENEFIT
FINANCE/CITY CLERK/Tl 021000 OFFICE SUPPLIES/MATERIALS
FINANCE/CITY CLERK/Tl 022000 DEPART OPERATING SUPPLIES
FINANCE/CITY CLERK/Tl 022012 VEHICLE FUEL AND OIL
FINANCE/CITY CLERK/Tl 023015 SOFTWARE
FINANCE/CITY CLERK/Tl 024000 SPECIAL DEPT SUPPLIES
FINANCE/CITY CLERK/Tl 031000 PROFESSIONAL SERVICES
FINANCE/CITY CLERK/Tl 031009 AUDIT SERVICES
FINANCE/CITY CLERK/Tl 033001 PHONE & VOICE
FINANCE/CITY CLERK/Tl 034000 LIABILITY INSURANCE
FINANCE/CITY CLERK/Tl 035000 ADV/PRINT/COPY/SHIPPING
FINANCE/CITY CLERK/Tl 036008 OFFICE EQUIPMENT MAINT
FINANCE/CITY CLERK/Tl 037000 OTHER SERVICES & CHARG ES
FINANCE/CITY CLERK/Tl 037004 DUES, SUBSCRIPTIONS
FINANCE/CITY CLERK/Tl 037007 PERMIT RENEWAL
FINANCE/CITY CLERK/Tl 037008 TRAINING & SEMINARS
FINANCE/CITY CLERK/Tl 037030 COMMUNITY EVENTS
FINANCE/CITY CLERK/Tl 038002 MEETINGS & TRAVEL
FINANCE/CITY CLERK/Tl 063013 FURNITURE & EQUIPMENT
FINANCE/CITY CLERK/Tl 064002 CAP OULTLAY/IMPROVEMENT
FINANCE/CITY CLERK/Tl 064003 CAP 0/L REPAIRS GOVT BLDG
FINANCE/CITY CLERK/Tl 066000 NEW VEHICLE PURCHASE

CITY ATTORNEY

COM DEV

COM DEV
031000 PROFESSIONAL SERVICES
010000 AD'L SALARY:SPECIAL PAYS
010001 SALARIES · FULL TIME
010002 SALARIES · PARTTIME
010003 SALARIES · OVERTIME
015000 BENEFITS
015001 TAXABLE FRINGE BENEFITS
015002 FICA/MEDICARE CITY PAID
015004 PERS - EPMC
015005 PERS · EMPLOYER CONTRIBT
015006 WORKER'S COMPENSATION
015008 HEALTH/LIFE/DISAB INSURNC
015015 PERS UNFUNDED LIABILITY
016000 DEFERRED COMP BENEFIT
021000 OFFICE SUPPLIES/MATERIALS
022000 DEPART OPERATING SUPPLIES
022015 VEHICLE REPAIR & MAINT
024002 COUNTY CLERK EXPENSE
031000 PROFESSIONAL SERVICES
034000 LIABILITY INSURANCE
035000 ADV/PRINT/COPY/SHIPPING
COM DEV 036008 OFFICE EQUIPMENT MAINT

OTHER SERVICES & CHARGES

DUES, SUBSCRIPTIONS
COM DEV 037000
COM DEV 037004
COM DEV 037005
COM DEV 037013
COM DEV 038002
COM DEV 074000
NON-DEPARTMENTAL 015000
NON-DEPARTMENTAL 015006
NON-DEPARTMENTAL 015007
NON-DEPARTMENTAL 015010
NON-DEPARTMENTAL 015017
NON-DEPARTMENTAL 023015
NON-DEPARTMENTAL 031000
NON-DEPARTMENTAL 031011
NON-DEPARTMENTAL 034000
NON-DEPARTMENTAL 036014
NON-DEPARTMENTAL 037000
NON-DEPARTMENTAL 037001

JPA DUES

EDC & TCAG DUES

MEETINGS & TRAVEL

BUSINESS & ECONOMIC DEVLP

BENEFITS

WORKER'S COMPENSATION

STATE UNEMPLOYMENT BENEFT

OPES EXPENSE
SEC125 ADMIN FEE

SOFTWARE

PROFESSIONAL SERVICES

EMPLOYEE RELATIONS

LIABILITY INSURANCE

EQUIPMENT LEASE (COPIER)

OTHER SERVICES & CHARGES

LEGAL SETTLEMENT PAYMENT
NON-DEPARTMENTAL 037004 DUES. SUBSCRIPTIONS
NON-DEPARTMENTAL 037018 FINANCE CHARGE
NON-DEPARTMENTAL 037030 COMMUNITY EVENTS
NON-DEPARTMENTAL 047002 PRINCIPAL PAYMENT ON LTD
NON-DEPARTMENTAL 047003 INTERFUND DEBT PMT
NON-DEPARTMENTAL 047004 TCAG MEASURER PMT
NON-DEPARTMENTAL 050000 COUNTY PROPTXADMIN FEE
NON-DEPARTMENTAL 069068 LAND PURCHASE
PUBLIC SAFETY 010000 AD'L SALARY.SPECIAL PAYS

PUBLIC SAFETY

PUBLIC SAFETY
010001
010002
010003
010008
SALARIES· FULL TIME
SALARIES· PARTTIME
SALARIES· OVERTIME
TEMPS
015000 BENEFITS
015002 FICA/MEDICARE CITY PAID
015004 PERS - EPMC
015005 PERS· EMPLOYER CONTRIBT
015006 WORKER'S COMPENSATION
015007 STATE UNEMPLOYMENTBENEFT
$
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9,627,59 $
s 11,271.25 $

8.434.77 $
$
20, 149.40 $
52,290,07 $
2,843.32 S
4,632.51 S
10,627.13 $
223.46 $

14.427.75 $
292,21 $
39,112 44 $

51.746,75 $
6,648 42 $
$
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43,947,54 $
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149,820.81 $
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$
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$
21,641,52 $
$
5,100.00 $
8,375.97 $
$
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68,099 89 $
$
9,749 91 $
$
11,506.69 $
8,602.29 $
s 20,563,16 $
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14.427.75 $
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51.746.75 $
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188,283.64 $ 192,474.84 $
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(122,32)
(235.44)
(167.52)
(413.76)
(62,56)
(302.76)
(1.361.84)
1214.72)
1122.56)
(296.32)
114.96)
(321.42)
(2,669.10)
(117.06)
(2.49)
(804.80)
(37,108.16)
(2,021.92)
(6,285.60)
(1.434,72)
(3,291 ,68)
16,192.48)
(4,191.20) 192,474 84
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REVENUES - EXPENDITURES
PUBLIC WORKS DEPT, 037004
PUBLIC WORKS DEPT, 037008
PUBLIC WORKS DEPT. 037030
PUBLIC WORKS DEPT, 038000
PUBLIC WORKS DEPT. 038002
PUBLIC WORKS DEPT, 064003
PUBLIC WORKS DEPT. 064006
PUBLIC WORKS DEPT. 066000
010000
010001
010002
010003
010008
015000
015002
015004
015005
015006
015008
015015
015018
016000
022000
022003
022012
022015
023000
023015
031000
032001
033001
034000
035000
037004
037014
038002
047001
050002
064002
065013
066010
069040
090500
010000
010001
010002
010003
010008
015000
015002
015004
015005
015006
015008

DUES, SUBSCRIPTIONS

TRAINING & SEMINARS

COMMUNITY EVENTS

ENGINEERING

MEETINGS & TRAVEL
CAP 0/L REPAIRS GOVT BLDG

MACH &EQUIP

NEW VEHICLE PURCHASE
AD'L SALARY:SPECIAL PAYS

SALARIES - FULL TIME

SALARIES - PARTTIME

SALARIES OVERTIME
TEMPS

BENEFITS

FICA/MEDICARE CITY PAID

PERS - EPMC

PERS - EMPLOYER CONTRIBT

WORKER'S COMPENSATION

HEALTH/LIFE/DISAB INSURNC

PERS UNFUNDED LIABILITY

BOOT ALLOWANCE

DEFERRED COMP BENEFIT

DEPART OPERATING SUPPLIES

GRAFFITI/LITTER REMOVAL

VEHICLE FU ELAND OIL

VEHICLE REPAIR & MAINT

REPAIR & MAINT SUPPLIES

SOFTWARE

PROFESSIONAL SERVICES

UTILITIES-SCE

PHONE & VOICE

LIABILITY INSURANCE

ADV/PRINT/COPY /SHIPPING

DUES, SUBSCRIPTIONS

EQUIPMENT RENTALS

MEETINGS & TRAVEL

DEBT INTEREST EXPENSE

ALLEY REPAIR FEES

CAP OULTLAY/IMPROVEMENT

GENERAL STREET MAINT

NEW VEHICLE EQUIPMENT

EQUIPMENT

INELIGIBLE COSTS TO REPAY
AD'L SALARY:SPECIAL PAYS

SALARIES FULL TIME

SALARIES PARTTIME

SALARIES OVERTIME
TEMPS

BENEFITS

FICA/MEDICARE CITY PAID

PERS - EPMC

PERS - EMPLOYER CONTRIBT

WORKER'S COMPENSATION

HEALTH/LIFE/DISAB INSURNC

STREETS

STREETS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
PARKS
015015 PERS UNFUNDED LIABILITY
015018 BOOT ALLOWANCE
016000 DEFERRED COMP BENEFIT
022000 DEPART OPERATING SUPPLIES
022003 GRAFFITI/LITTER REMOVAL
022012 VEHICLE FUEL AND OIL
022015
023005
025000
030001
031000
032001
032002
033001
034000
035000
036007
037014
038002
063000
064000
064002
064046
PARKS 066000
LFA 2012 REVNU BOND- 031000
LFA2012 REVNU BOND- 047001
LFA 2012 REVNU BOND- 047002
LIBRARY LANDSCAPE DI 047001
LIBRARY LANDSCAPE DI 047002
HCD SETTLEMENT AGRE 090500
HURTADO FIRE EQUIP & 066020

VEHICLE REPAIR & MAINT

LANDSCAPE MAINTENANCE

SMALL TOOLS & EQUIPMENT

GOLF COURSE CONTRACT SRVS

PROFESSIONAL SERVICES

UTILITIES-SCE

UTILITIES-GAS

PHONE & VOICE

LIABILITY INSURANCE

ADV /PAI NT /COPY/SHIPPING

OTHER EQUIP MAINTENANCE

EQUIPMENT RENTALS

MEETINGS & TRAVEL
CAP 0/L-IMP, OTHER

CAPITAL OUTLAY - EQUIPMNT

CAP OULTLAY/IMPROVEMENT

LANDSCAPE MAINTENANCE

NEW VEHICLE PURCHASE

PROFESSIONAL SERVICES

DEBT INTEREST EXPENSE

PRINCIPAL PAYMENT ON LTD

DEBT INTEREST EXPENSE

PRINC IPAL PAYMENT ON LTD

INELIGIBLE COSTS TO REPAY
AB179 HURTADO

TOTAL EXPENDITURES
s
$
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1,573 98 $
4,960 50 $
235,00 $
104,630.35 $
681.68 $
31,724,92 $
$
66,925 64 $
806.40 $
138,37B.32 $
$
1,440.00 $
17,291.52 $
$
10,032,90 $
s 15,225 47 S
11,738 70 $
22,794.50 S
6,311,35 $
320.72 $
3,857 54 $
19,013 00 $
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6,574.04 $
2,789.47 $
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3,256.06 $
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1,887.07 $
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$
252.00 $
72,385. 15 $
$
1,093.68 $
48,848.26 $
s 5,I2B,99 $
s 7,567.25 $
6,235,B7 $
14,754 35 $
23,134 39 $
208.84 $
1,115.69 $
18,692.72 $
s 13,956.10 $
4,130,85 $
15,161.32 $
2,083.45 $
s 10,386,44 $
18,740.98 $
155.37 $
892,34 $
-$
s 14,404.52 $
375.46
392.59
s
117,476.38 S
29,821,08 $
$
33,068.75 $
$
37,462,50 $
155,000,00 $
13,542.12 $
23,301.00 $
89,360.00 S
1,573 98 $
4,960.50 $
235.00 $
104,630.35 $
681.68 $
31,724.92 $
s 66,925 64 $
806.40 $
140,759 60 $
$
1,444.32 $
17,291,52 $
s
10,201.62 $
$
15,528.91 $
11,932.62 $
23,319.54 $
6,311.35 S
320.72 $
3,900.74 $
19,334.43 $
$
6,574.04 $
2,789.47 S
5,709.17 $
$
3,728 56 $
319.03 $
1,8B7.07 $
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$
$
$

22.59 S
$
$
$
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26,479.S7 $

34.44 $
$
252,00 $
75,110.43 $
s 1,128.24 S
48,848,26 $
$
5,323.55 $
$
7,807.17 S
6,419.23 S
15,655,71 $
23,1:¼.39 $
20B,84 $
1,129,69
19,088 85 $
$
13,956,10 $
4,130.85 $
15,244,70 $
2,0B3.45 $
s 10,648,94 $
20,546.12 $
155.37 $
892.34 S
s
$
14,404.52 $
375.46 $
392,59 $
$
117,476 38 $
29,B45,20 $
$-
33,068 75 S
s 37,462.50 $
155,000,00 $
13,542. 12 $
23,301 00 $
89,360,00 $
S 126,589.91 $ 1,615,459.87 $
$ 10,208,681.00 $ 10,198,982,72 $
$ (1,795,227.00) (181,901.29) $
$
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$
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$
(2,381,28J
( 168 72)
(303,44)
(43.20)
(321.43)
(472.50)
{43.91)
(2,725.28)
(34.56)
(194.56)
(239.92)
(183.36)
(901.36)
[14,00)
(396.13)
(83.38)
(262,50)
(1,805 14)
(24.12) S
s
• $
(8338)
(262 SO)
(1,80514)
12412)
$ (1,488,869,96) $ (1,488,869 96)
$ 9,698.28 $ 9,698.28
$ (1,613,325.71) $ 1,613 32 ,

1.573.118
4,960.50
1,129 69
19,088 85
13,956.10
4,130 85
15,244.70
2,083.45
10,648 94
20,54612
155.37
892.34
14,404.52
375.46
39259
117,476 38
29,845 20
33,068 75
37,462.50
155,000 00
18,54212
23,30100
89,36000
1,815,459.87
10,198,982.72
181901.29
PUBLIC SAFE"TY ASSET YEAR
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Recelvables Balance 102360010 102 PUBLIC SAFE"TY ASSET FORT 360010 INTEREST EARNINGS $ $ 11.74 $ $ 102360030 102 PUBLIC SAFE"TY ASSET FORT 360030 ASSET SEIZURE REVENUES $ $ $ $ 102360031 102 PUBLIC SAFE"TY ASSET FORT 360031 DRUG ED FUND-ASSET SEIZRE $ $ $ $ 102360110 102 PUBLIC SAFETY ASSET FORT 360110 EARNED BANK INTEREST $ $ 2310 $ $ (23.10) TOTAL REVENUES $ $ 34.84 $ $ (34.84)

EXPENDITURES
FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 102037030 102 PUBLIC SAFE"TY ASSET FORT 037030 COMMUNITY EVENTS $ $ $ 102090200 102 PUBLIC SAFE"TY ASSET FORT 090200 TRANSFERS OUT $ $ $ $ 102411003: 1024110 ASSET FORFEITURE - OP EXP 037000 OTHER SERVICES & CHARGES $ $ $ 10241100511024110 ASSET FORFEITURE - OP EXP 058001 ASSET FORFEITURE PROJECTS $ s $ $ 10241100611024110 ASSET FORFEITURE - OP EXP 068001 ASSET FORFEITURE - OP EXP $ $ $ $ s TOTAL EXPENDITURES $ $ s $ s REVENUES- EXPENDITURES s 34.84 $ $ (34.84) t

STREET IMPROVEMENT
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables 200312030 200 STREET IMPROVEMENT f 312030 STREET IMPROVEMNT PROG s 950,000_00 $ 962,370.30 $ s 200360010 200 STREET IMPROVEMENT f 360010 INTEREST EARNINGS s $ 20,135.06 $ s 200360110 200 STREET IMPROVEMENT f 360110 EARNED BANK INTEREST s $ 46,746.98 $ s 200369300 200 STREET IMPROVEMENT f 369300 GRANT FUNDS RECEIVED s $ 29,053 22 $ s TOTAL REVENUES s 950,000.00 $ 1,058,305.56 $ s EXPENDITURES KEY FUND/DEPT FUND/DEPT Title Account Account Tille Budget YTD Expenses Encumbrances 200031000 200 STREET IMPROVEMENT f 031000 PROFESSIONAL SERVICES $ $ $ 200047001 200 STREETIMPROVEMENTf 047001 DEBT INTEREST EXPENSE $ $ 11,275,BO $ $ 200047002 200 STREET IMPROVEMENT f 047002 PRINCIPAL PAYMENT ON LTD $ $ 49,861,00 $ 200066000 200 STREET IMPROVEMENT f 066000 NEW VEHICLE PURCHASE $ $ 35,000,00 $ 200066010 200 STREET IMPROVEMENT f 066010 NEW VEHICLE EQUIPMENT $ $ $ $ 200090200 200 STREET IMPROVEMENT f 090200 TRANSFERS OUT $ 484,291.00 s 493,937.10 $ $ TOTAL EXPENDITURES $ 484,291.00 $ 590,073.90 $ $
REVENUES- EXPENDITURES $ 465,709.00 $ 468,231.66 $ $
SB1 ROAD MAINTENANCE & REHAB
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 260335169 260 SBl ROAD MAINT & REHAB 335169 GASTAXROADMAINT REHAB $ 307,668.00 $ 296,985 70 $ $ 10,682,30 260360110 260 SBl ROAD MAINT & REHAB 360110 EARNED BANK INTEREST $ $ 5,694.52 $ $ (5,694.52) 260390100 260 SBl ROAD MAINT & REHAB 390100 TRANSFERS IN $ $ $ $ TOTAL REVENUES $ 307,668.00 $ 302,680.22 $ $ 4,9B7,7B

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTDExpensas Encumbrances Balance 260064002 260 SBl ROAD MAINT & REHAB 064002 CAP OULTLAY/IMPROVEMENT $ $ $ $ 260064007 260 SBl ROAD MAINT & REHAB 064007 CAPITALO/L $ $ $ $ 260064009 260 SBl ROAD MAINT & REHAB 064009 CIP PROFESSIONAL SRVS $ $ $ $ 260090200 260 SBl ROAD MAINT & REHAB 090200 TRANSFERS OUT $ 326,500.00 $ 326,500.00 $ $ TOTAL EXPENDITURES $ 326,500.00 $ 326,500.00 $ $
REVENUES· EXPENDITURES $ (18,832.00) $ (23,819.78) $ $ 4,987.78

GAS TAX
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 261335155 261 GAS TAX FUND 335155 GASTAX2105 $ 79,658.00 s 77,025,80 s $ 2,632 20 261335156 261 GAS TAX FUND 335156 GAS TAX 2106 CONSTRUCTION $ 47,707.00 s 48,250.41 s $ (543.41) 261335157 261 GAS TAX FUND 335157 GASTAX2107 $ 95,546.00 $ 104,261.11 s $ (8,715.11) 261335158 261 GAS TAX FUND 335158 GASTAX2107,5 $ 3,000.00 $ 3,000.00 s $ 261335162 261 GAS TAX FUND 335162 TRAFFIC CONGESTN HUT 2103 $ 117,626.00 $ 115,499,91 $ $ 2,126.09 261335168 261 GAS TAX FUND 335168 PTP • PROP 42 PAYMENT $ s $ $ 261335169 261 GAS TAX FUND 335169 GAS TAX ROAD MAINT. REHAB $ s $ $ 261360110 261 GAS TAX FUND 360110 EARNED BANK INTEREST $ s 296.56 s $ (296 56) 261369400 261 GAS TAX FUND 369400 REBATES/REFUND/REIMBURSMT $ s s $ TOTAL REVENUES $ 343,537.00 $ 348,333.79 $ $ (4,796.791

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 261416001( 2614160 GAS TAX-MAINTENANCE 010000 AD'L SALARY:SPECIAL PAYS $ 499 60 $ $ (499.60) 261416001( 2614160 GAS TAX-MAINTENANCE 010001 SALARIES -FULL TIME $ 100,492 58 $ $ (100,492.58) 261416001( 2614160 GAS TAX-MAINTENANCE 010002 SALARIES - PARTTIME $ $ $ 261416001( 2614160 GAS TAX-MAINTENANCE 010003 SALARIES - OVERTIME $ 661.36 $ (661.38) 261416001! 2614160 GAS TAX-MAINTENANCE 015000 BENEFITS $ 191,264.00 $ $ 191,264.00 261416001! 2614160 GAS TAX-MAINTENANCE 015002 FICA/MEDICARE CITY PAID $ $ 7,358.69 $ $ (7,358.69) 261416001! 2614160 GAS TAX-MAINTENANCE 015004 PERS-EPMC $ 11,250,00 $ $ $ 11,250.00 261416001! 2614160 GAS TAX-MAINTENANCE 015005 PERS· EMPLOYER CONTRIBT $ $ 11,206.24 $ $ (11,206.24) 261416001! 2614160 GAS TAX-MAINTENANCE 015006 WORKER'S COMPENSATION $ $ 8,576.46 $ $ (B,576.46) 261416001( 2614160 GAS TAX-MAINTENANCE 015008 HEALTH/LIFE/DISAB INSURNC $ $ 16,901.38 $ $ (16,901.38) 261416001! 2614160 GAS TAX-MAINTENANCE 015015 PERS UNFUNDED LIABILITY $ 16,629.90 $ $ (16,629.90) 261416001! 2614160 GAS TAX-MAINTENANCE 015018 BOOT ALLOWANCE $ 147.61 $ $ (147.61) 261416001E 2614160 GAS TAX-MAINTENANCE 016000 DEFERRED COMP BENEFIT $ $ 4,061.26 $ $ (4,06126) 261416002: 2614160 GAS TAX-MAINTENANCE 022000 DEPART OPERATING SUPPLIES $ $ $ $ 261416002: 2614160 GAS TAX-MAINTENANCE 022012 VEHICLE FUEL AND OIL $ $ 3,618.50 $ $ (3,618.50) 261416002: 2614160 GAS TAX-MAINTENANCE 022015 VEHICLE REPAIR & MAINT $ $ $ $ 26141600212614160 GAS TAX-MAINTENANCE 023001 STREET SWEEPING $ 94,750.00 $ 64,610.00 $ $ 30,140,00 261416003] 2614160 GAS TAX-MAINTENANCE 031012 ENGINEERING $ $ $ $ 261416003: 2614160 GAS TAX-MAINTENANCE 032004 STREET LIGHTING $ $ 108,193.32 $ $ (108,193 32) 261416003' 2614160 GAS TAX-MAINTENANCE 034000 LIABILITY INSURANCE $ $ 6,454.20 $ $ (6,454.20) 261416006' 2614160 GAS TAX-MAINTENANCE 064042 PERIMETER CURB & GUTTER $ $ $ $ 261416006! 2614160 GAS TAX-MAINTENANCE 065001 STREET SIGNS $ 75,000.00 $ 24,174.26 $ $ 50,825.74 261416006! 2614160 GAS TAX-MAINTENANCE 065008 STREET STRIPING $ 45,000,00 $ 15,337.45 $ $ 29,662.55 261416006! 2614160 GAS TAX-MAINTENANCE 065013 GENERAL STREET MAINT $ 10,500,00 $ 5,972.48 $ $ 4,527.52 261416009[ 2614160 GAS TAX-MAINTENANCE 090200 TRANSFERS OUT $ 8,500.00 $ $ $ 8,500.00 TOTAL EXPENDITURES $ 436,264.00 $ Jll4,895.29 $ $ 41,368.71 REVENUES - EXPENDITURES $ (92,727.00) $ (46,561.50) $ $ (46,165.501

TRANSPORTATION
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 263305020 263 TRANSPORTATION 305020 LOCAL MEASURER $ 323,640.00 $ 349,218 55 $ $ (25,578.55) 263305023 263 TRANSPORTATION 305023 COUNTY MSR-R SPECIAL PROJ s $ 550,000.00 $ $ (550,000.00) 263360110 263 TRANSPORTATION 360110 EARNED BANK INTEREST $ $ 17,126.55 $ $ (17,126.55) 263369300 263 TRANSPORTATION 369300 GRANT FUNDS RECEIVED $ $ $ $ 263369400 263 TRANSPORTATION 369400 REBATES/ REFUNDIREIMBURSMT $ $ $ $ $ 323,640.00 $ 916,345.10 $ $ (592,705.10)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 263064000 263 TRANSPORTATION 064000 CAPITAL OUTLAY· EQUIPMNT $ $ $ $ 263090200 263 TRANSPORTATION 090200 TRANSFERS OUT $ 116,791.00 $ 116,791,00 $ $ 263418001( 2634180 TRANSPORTATION PROJECTS 010000 AD'LSALARY:SPECIAL PAYS $ $ 529.80 $ $ (529.80) 263418001( 2634180 TRANSPORTATION PROJECTS 010001 SALARIES- FULL TIME $ 178,204 00 $ 95,808.72 $ $ 82,395 28 263418001( 2634180 TRANSPORTATION PROJECTS 010003 SALARIES - OVERTIME $ $ 699,82 $ $ (699.82) 263418001! 2634180 TRANSPORTATION PROJECTS 015000 BENEFITS $ $ $ $ 263418001! 2634180 TRANSPORTATION PROJECTS 015001 TAXABLE FRINGE BENEFITS $ $ $ $ 263418001! 2634180 TRANSPORTATION PROJECTS 015002 FICA/MEDICARE CITY PAID $ $ 6,956.72 $ $ (6,956.72) 263418001! 2634180 TRANSPORTATION PROJECTS 015004 PERS-EPMC $ $ $ $ 263418001! 2634180 TRANSPORTATION PROJECTS 015005 PERS - EMPLOYER CONTRIBT $ $ 10,951.28 $ $ (10,95128) 263418001! 2634180 TRANSPORTATION PROJECTS 015006 WORKER'S COMPENSATION $ $ 8,253.98 $ $ (8,253.98) 263418001! 2634180 TRANSPORTATION PROJECTS 015008 HEALTH/LIFE/DISAB INSURNC $ $ 16,049 84 $ $ (16,049.84) 263418001! 2634180 TRANSPORTATION PROJECTS 015015 PERS UNFUNDED LIABILITY $ 5,285.00 $ 5,283.58 $ $ 1.42 263418001! 2634180 TRANSPORTATION PROJECTS 015018 BOOT ALLOWANCE $ 76.01 $ $ (76.01) 263418001! 2634180 TRANSPORTATION PROJECTS 016000 DEFERRED COMP BENEFIT $ $ 4,001.95 $ $ (4,001.95) 263418003] 2634180 TRANSPORTATION PROJECTS 031009 AUDIT SERVICES $ $ $ $ 263418003! 2634180 TRANSPORTATION PROJECTS 035000 ADV/PRINT/COPY/SHIPPING $ $ $ $ 263418003, 2634180 TRANSPORTATION PROJECTS 037000 OTHER SERVICES & CHARGES $ $ $ $ 263418003, 2634180 TRANSPORTATION PROJECTS 037006 TCAGDUES $ 5,500.00 $ 5,203.58 $ $ 296.42 263418004, 2634180 TRANSPORTATION PROJECTS 047001 DEBT INTEREST EXPENSE $ 28,204.00 $ 26,096.78 $ $ 2.107.22 263418004, 2634180 TRANSPORTATION PROJECTS 047002 PRINCIPAL PAYMENT ON LTD $ 93,663.00 $ 93.663,00 $ $ 2634180()6,< 2634180 TRANSPORTATION PROJECTS 064002 CAP OULTLAY/IMPROVEMENT $ $ 36,803,93 $ $ TOTAL EXPENDITURES $ 427,647.00 $ 427,169.99 $ $
REVENUES· EXPENDITURES $ (104,007.00) $ 489,175.11 $ $ (593,182.11)

GAS TAX -TRANSIT FUND
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Receipts Receivables 264335100 264 GAS TAX-TRANSIT FUND 335100 PUNCH PASSES - BUS s $ $ $ 264341080 264 GAS TAX-TRANSITFU ND 341080 PENALTY & MISC SRV FEES s $ $ $ 264360110 264 GAS TAX-TRANSIT FUND 360110 EARNED BANK INTEREST s $ 1.51 $ $ 264369400 264 GAS TAX-TRANSITFU ND 369400 REBATES/REFUND/REIMBURSMT s $ $ TOTAL REVENUES $ $ 1.51 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tttle Account Account Title Budget vm Expenses Encumbrances 264419003! 2644190 GAS TAX-TRANS FUND 038001 PUNCH PASSES - BUS $ $ $ $ 2644190061 2644190 GAS TAX-TRANS FUND 065043 LINDSAYTRANSIT CENTER $ $ $ $ TOTAL EXPENDITURES $ $ $ $ $-
REVENUES - EXPENDITURES $ $ 1.51 $ $ (1.51) $ LSt

STP HWY FUNDS
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD RAlceipts Receivables 265335160 265 STP HWY FUNDS 335160 TPA STP/ST HWY ACCT EXCHG $ 140,000.00 $ $ s 265360110 265 STP HWY FUNDS 360110 EARNED BANK INTEREST $ 3,000.00 $ 28,238 49 $ $ TOTAL REVENUES $ 143,000,00 $ 28,238.49 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tltle Account Account Title Budget YTD Expenses Encumbrances 265090200 265 STP HWY FUNDS 090200 TRANSFERS OUT $ $ $ $ TOTAL EXPENDITURES $ $ $ $ f
REVENUES - EXPENDITURES $ 143,000.00 $ 28,238.49 $ $ 114,761.51 s 11· 781.-St• LTF ·ART 8 STREETS & ROADS
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 266335159 266 L TF·ART 8 STREETS & ROADS 335159 LTF • ARTB STREETS & ROAD $ 750,000.00 $ $ $ 750,000.00 266360110 266 LTF·ART 8 STREETS & ROADS 360110 EARNED BANK INTEREST $ $ 77,956.78 $ $ (77,956.78) 266390100 266 L TF-ART 8 STREETS & ROADS 390100 TRANSFERS IN $ $ $ $ TOTAL REVENUES $ 750,000.00 $ 77,956.78 $ $ 672,043.22

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expanses Encumbrances Balance 266064000 266 LTF·ART a STREETS & ROADS 064000 CAPITAL OUTLAY - EQUIPMNT $ $ $ $ 266090200 266 LTF-ART 8 STREETS & ROADS 090200 TRANSFERS OUT $ 3,355,200.00 $ 539,264.92 $ $ 2,815,935.08 TOTAL EXPENDITURES $ 3,355,200.00 $ 539,264.92 $ $ 2,815,935.08 REVENUES - EXPENDITURES $ (2,605,200.00) $ (461,308.14) $ $ (2,143,891.86)

MCDERMONT SALE PROCEEDS
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 300390100 300 MCDERMONT SALE PROCEEC 390100 TRANSFERS IN $ $ 609,388.45 $ $ (609,388.45) TOTAL REVENUES $ $ 609,388.45 $ $ (609,388,451

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances Balance 300034001 300 MCDERMDNT SALE PROCEEC 034001 DEPR/AMORTEXPENSE s s $ $ 300047001 300 MCDERMONT SALE PROCEEC 047001 DEBT INTEREST EXPENSE $ s 23,809-50 s $ (23,809.50) 300047002 300 MCDERMONT SALE PROCEEC 047002 PRINCIPAL PAYMENT ON LTD $ $ $ $ 300090200 300 MCDERMONT SALE PROCEEC 090200 TRANSFERS OUT $ $ $ $ 300430001( 3004300 MCDERMONT SALE PROCEEC 010001 SALARIES- FULL TIME s 22,500.00 s $ (22,500.00) 300430001( 3004300 MCDERMONT SALE PROCEEC 010002 SALARIES- PARTTIME $ s $ $ 300430003; 3004300 MCDERMONT SALE PROCEEC 037000 OTHER SERVICES & CHARGES $ $ s $ 300430005! 3004300 MCDERMONT SALE PROCEEC 055002 YOUTH BASKETBALL s $ $ $ 3004300051 3004300 MCOERMONTSALE PROCEEC 055006 SPECIAL INTEREST CLASSES $ s s $ 300430005! 3004300 MCDERMONT SALE PROCEEC 055010 LUSD GARVEY ATHLETICS $ $ s $ 300430005! 3004300 MCDERMONT SALE PROCEEC 055019 ADULT SPORTS LEAGUES s s $ $ 300430005! 3004300 MCDERMONTSALE PROCEEC 055026 LHS ASSESTS ACTIVITIES $ $ $ $ 300430006E 3004300 MCDERMONT SALE PROCEEC 069116 CONCESSIONS SUPPLIES $ s $ $ TOTAL EXPENDITURES s s 46,309.50 $ $ (46,309.50)
REVENUES - EXPENDITURES $ s 563,078.95 $ $ (563,078.95)

EMERGENCY OPERATIONS
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 305300106 305 EMERGENCY OPERATIONS 300106 CARES $ $ $ $ 305348041 305 EMERGENCY OPERATIONS 348041 FEMA REIMBURSEMENT $ $ $ $ 305369400 305 EMERGENCY OPERATIONS 369400 REBATES/REFUNDIREIMBURSMT $ $ 29,205,66 $ $ (29,205.66) TOTAL REVENUES $ $ 29,205.66 $ $ (29,205,66)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tille Account Account TIiie Budget YTO Expenses Encumbrances Balance 305010001 305 EMERGENCY OPERATIONS 010001 SALARIES· F\Jll TIME $ $ 34.95 $ $ (34.95) 305010002 305 EMERGENCY OPERATIONS 010002 SALARIES· PARTTIME $ $ $ $ 305010003 305 EMERGENCY OPERATIONS 010003 SALARIES· OVERTIME $ $ $ $ 305010008 305 EMERGENCY OPERATIONS 010008 TEMPS $ $ $ $ 305015002 305 EMERGENCY OPERATIONS 015002 FICA/MEDICARE CITY PAID $ $ 2.03 $ $ 305015004 305 EMERGENCY OPERATIONS 015004 PERS- EPMC $ $ $ $ 305015005 305 EMERGENCY OPERATIONS 015005 PEAS - EMPLOYER CONTRIBT $ $ 2.10 $ $ 305015006 305 EMERGENCY OPERATIONS 015006 WORKER'S COMPENSATION $ $ 3,20 $ $ 305015008 305 EMERGENCY OPERATIONS 015008 HEALTH/LIFEIDISAB INSURNC $ $ 5,64 $ $ 305016000 305 EMERGENCY OPERATIONS 016000 DEFERRED COMP BENEFIT $ $ 0 31 $ $ 305021000 305 EMERGENCY OPERATIONS 021000 OFFICE SUPPLIES/MATERIALS $ $ $ $ 305022000 305 EMERGENCY OPERATIONS 022000 DEPART OPERATING SUPPLIES $ $ $ $ 305024000 305 EMERGENCY OPERATIONS 024000 SPECIAL DEPT SUPPLIES $ $ 17,998.18 $ $ (17,998.18) 305025000 305 EMERGENCY OPERATIONS 025000 SMALL TOOLS & EQUIPMENT $ $ $ $ 305031000 305 EMERGENCY OPERATIONS 031000 PROFESSIONAL SERVICES $ $ 96.00 $ $ (96.00) 305035000 305 EMERGENCY OPERATIONS 035000 ADV/PRINT/COPY/SHIPPING $ $ $ $ 305064000 305 EMERGENCY OPERATIONS 064000 CAPITAL OUTLAY· EQUIPMNT $ $ $ $ 305095001 305 EMERGENCY OPERATIONS 095001 PERSONNEL SERVICES $ $ $ $ 305430501( 3054305 EMERGENCY ADMIN COSTS 010001 SALARIES - FULL TIME $ $ 6,491.14 $ $ (6,491,14) 305430501! 3054305 EMERGENCY ADMIN COSTS 015002 FICA/MEDICARE CITY PAID $ $ 358.52 $ $ (358.52) 305430501! 3054305 EMERGENCY ADMIN COSTS 015004 PERS - EPMC $ $ $ $ 305430501! 3054305 EMERGENCY ADM IN COSTS 015005 PERS - EMPLOYER CONTRIBT $ $ 1,025.96 $ $ 305430501! 3054305 EMERGENCY ADMIN COSTS 015006 WORKER'S COMPENSATION $ $ 567,94 $ $ 305430501! 3054305 EMERGENCY ADMIN COSTS 015008 HEALTHILIFE/DISAB INSURNC $ $ 1,059.41 $ $ (1,059.41) 3054305011 3054305 EMERGENCY ADMIN COSTS 016000 DEFERRED COMP BENEFIT $ $ 343,19 $ $ 1343,19) 305430502• 3054305 EMERGENCY ADMIN COSTS 024000 SPECIAL DEPT SUPPLIES $ $ $ $ 305430509! 3054305 EMERGENCY ADMIN COSTS 095001 PERSONNEL SERVICES $ $ $ $ TOTAL EXPENDITURES $ $ 27,988.57 $ $ (27,998.57)
REVENUES· EXPENDITURES $ $ 1,217.09 $ $ (1,217.09)
COVID-19ARPA FUNDS
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance MAltlc.tl&ElK· 306300107 306 COVID-19 ARPA FUND 300107 AMERICAN RESCUE PLAN ACT $ $ 289,772.03 $ $ (289,772 03) $ ~89.712(03) 306360110 306 COVID-19 ARPA FUND 360110 EARNED BANK INTEREST $ $ $ $ ' 306369400 306 COVID-19 ARPA FUND 369400 REBATES/REFUND/REIMBURSMT $ $ $ $ f TOTAL REVENUES $ $ 289,772.03 $ $ (289,772.03) • ~,772.'0ll

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Tille Budget YTO Eicpenses Encumbrances 306010000 306 COVID-19 ARPA FUND 010000 AD'L SALARY:SPECIAL PAYS $ $ $ $ 306010001 306 COVID-19 ARPA FUND 010001 SALARIES - FULL TIME s $ $ $ 306010002 306 COVID-19 ARPA FUND 010002 SALARIES- PARTTIME s $ $ $ 306010003 306 COVID-19 ARPA FUND 010003 SALARIES- OVERTIME $ $ $ $ 306015002 306 COVID-19 ARPA FUND 015002 FICA/MEDICARE CITY PAID $ $ $ $ 306015004 306 COVID-19ARPA FUND 015004 PERS-EPMC $ $ $ $ 306015005 306 COVID-19 ARPA FUND 015005 PERS - EMPLOYER CONTRIBT $ $ $ $ 306015006 306 COVID-19 ARPA FUND 015006 WORKER'S COMPENSATION $ $ $ $ 306015008 306 COVID-19 ARPA FUND 015008 HEALTH/LIFE/DISAB INSURNC $ $ $ $ 306016000 306 COVID-19 ARPA FUND 016000 DEFERRED COMP BENEFIT $ $ $ $ 306021000 306 COVID-19 ARPA FUND 021000 OFFICE SUPPLIES/MATERIALS $ $ $ $ 306025000 306 COVID-19ARPA FUND 025000 SMALL TOOLS & EQUIPMENT s $ $ $ 306031000 306 COVID-19 ARPA FUND 031000 PROFESSIONAL SERVICES s $ $ $ 306031009 306 COVID-19 ARPA FUND 031009 AUDIT SERVICES $ $ $ $ 306031020 306 COVID-19 ARPA FUND 031020 RECRUITMENT COSTS s $ $ $ 306033023 306 COVID-19 ARPA FUND 033023 ESCROW EXP/CLOSING COSTS $ $ $ $ 306035000 306 COVID-19ARPA FUND 035000 ADV/PRINT/COPY/SHIPPING s $ $ $ 306037004 306 COVID-19 ARPA FUND 037004 DUES, SUBSCRIPTIONS $ $ $ $ 306037014 306 COVID-19 ARPA FUND 037014 EQUIPMENT RENTALS s $ $ $ 306038000 306 COVID-19 ARPA FUND 038000 ENGINEERING $ $ $ $ 306064000 306 COVID-19 ARPA FUND 064000 CAPITAL OUTLAY - EQUIPMNT $ $ 26,045.79 $ $ 306064002 306 COVID-19 ARPA FUND 064002 CAP OULTLAY/IMPROVEMENT $ 1,767,000.00 $ 263,726.24 $ $ 306064003 306 COVID-19 ARPA FUND 064003 CAP O/L REPAIRS GOVT BLDG $ $ $ $ TOTAL EXPENDITURES $ 1,767,000.00 $ 289,772.03 $ $
REVENUES - EXPENDITURES $ (1,767,000.00) $ $

WELLNESS CENTER
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title

WC FACILITY USE-BLDG

DONATIONS
400300006 400 WELLNESS CENTER 300006
400300009 400
400300104 400
400300105 400
400300115 400
400305009 400
400305011 400
400305027 400
400310001 400
400310002 400
400310003 400
400310004 400
400310005 400
400340000 400
400340400 400
400340401 400
400345050 400
400347010 400
400360110 400
400369060 400
400369090 400
400369400 400
400380185 400
400390100 400
EXPENDll\JRES

WELLNESS CENTER

WELLNESS CENTER
300009
300104
300105
300115
305009
305011
305027
310001
310002
310003
310004
310005

SPECIAL EVENT REVENUE
LUSD K-8 SCHOOL USE

LUSD FIT-WITHIN PRG

SWIMMING POOL CONCESSIONS

OTHER REVENUES

MEMBERSHIP FEES

SWIMMING POOL FEES

RECREATION FIELD RENTALS

SWIMMING LESSONS

PROGRAM FEES & CLASSES

POOL RENTAL
340000 LUSD POOL CONTRIBUTION
340400 LINDSAY HOSPITAL DISTRICT ·
340401 AD'L LDH CONIBIBUTION
345050 LEASE/RENT RECEIPTS
347010 RECYCLING REVENUE
360110 EARNED BANK INTEREST
369060 CONVENIENCE FEES
369090 OTHER MISC REVENUES
369400 REBATESIREFUNDIREIMBURSMT
380185 OVER/SHORT
390100 TRANSFERS IN

TOTAL REVENUES
KEY FUND/DEPT FUND/DEPT Title Account Account Title
400010000 400 WELLNESS CENTER 010000 AD'L SALARY:SPECIAL PAYS 400010001 400
400010002 400
400010003 400
400010008 400
400015000 400
400015001 400
400015002 400
400015004 400
400015005 400
400015006 400
400015007 400
400015008 400
400015009 400
400015015 400
400015200 400
400016000 400
400022000 400
400022012 400
400022015 400
400023000 400
400031000 400
400031006 400
400031007 400
400031009 400
400032006 400
400032007 400
400033001 400
400034000 400
400034001 400
400035000 400
400037000 400
400037004 400
400037008 400
400038002 400
400047001 400
400047002 400
400055006 400
400055008 400
400063013 400
400064000 400
400064002 400
400066000 400
400069076 400
400069091 400
400069102 400
400069114 400
400069115 400
400069116 400
400090200 400
4004400010 4004400
4004400010 4004400
4004400010 4004400
4004400010 4004400
4004400010 4004400
400440001: 4004400
400440001: 4004400
400440001: 4004400
400440001: 4004400

WELLNESS CENTER

WELLNESS CENTER
010001 SALARIES - FULL TIME
010002 SALARIES- PARTTIME
010003 SALARIES - OVERTIME
010008 TEMPS
015000 BENEFITS
015001 TAXABLE FRINGE BENEFITS
015002 FICA/MEDICARE CITY PAID
015004 PERS - EPMC
015005 PERS - EMPLOYER CONTRIBT
015006 WORKER'S COMPENSATION
015007 STATE UNEMPLOYMENT BENEFT
015008 HEALTHILIFEIDISAB INSURNC
015009 OPEB CURRENT LIAB EXPENSE
015015 PERS UNFUNDED LIABILITY
015200 PENSION EXPENSE
016000 DEFERRED COMP BENEFIT
022000 DEPART OPERATING SUPPLIES
022012 VEHICLE FUEL AND OIL
022015 VEHICLE REPAIR & MAINT
023000 REPAIR & MAINT SUPPLIES
031000 PROFESSIONAL SERVICES
031006 WASTE DISCHARGE PERMIT
031007 MONITORING
031009 AUDIT SERVICES
032006 UTILITIES
032007 PERMITS I FEES I LICENSES
033001 PHONE & VOICE
034000 LIABILITY INSURANCE
034001 DEPRIAMORTEXPENSE
035000 ADV/PRINT/COPY/SHIPPING
037000 OTHER SERVICES & CHARGES
037004 DUES, SUBSCRIPTIONS
037008 TRAINING & SEMINARS
038002 MEETINGS & TRAVEL
047001 DEBT INTEREST EXPENSE
047002 PRINCIPAL PAYMENT ON LTD
055006 SPECIAL INTEREST CLASSES
055008 ALARM SERVICE
063013 FURNITURE & EQUIPMENT
064000 CAPITAL OUTLAY - EQUIPMNT
064002 CAP OULTLAY/IMPROVEMENT
066000 NEW VEHICLE PURCHASE
069076 POOL CHEMICALS
069091 CLEANING/SANITATION SERV
069102 STAFF UNIFORMS
069114 LINDSAY HOSPITAL DISTRCT
069115 SPECIAL EVENTS EXPENSE
069116 CONCESSIONS SUPPLIES
090200 TRANSFERS OUT
010000 AD'L SALARY:SPECIAL PAYS
010001 SALARIES- FULL TIME
010002 SALARIES- PARTTIME
010003 SALARIES - OVERTIME
010008 TEMPS
015000 BENEFITS
015001 TAXABLE FRINGE BENEFITS
015002 FICA/MEDICARE CITY PAID
015004 PERS - EPMC
YTD Receipts Receivables
s
$
$
s
s
s
$
$
$
$
s
s
$
Budget
25,000.00 $ 24,599-72 s
s
5,762.00 $
$
4,000.00 $
25,000.00 $
$
1,000.00
300.00
85,000.00 $
13,000.00 $
2,000.00 $
5,000.00 $
1,000.00 $
20,000.00 $
$ 45,000,00 $
$ 285,000,00 $
$ 148, 700,00 $
s 139,ooo_oo $
$ $
s $
$ $
$ $
$ $
$ $
S 549,863.00 $
$ 1,348,863.00 $
402.00 $
$
270.00 S
389_00 $
119,687.45 S
10,327.00 $
s 15,115.00 $
$
11,91129 $
50,000 00 $
285,000 00 S
221,037.92 $
137 ,990-90 S
$
9 02 $
2,226.20 $
827.00 $
(21,840.50) S

18.30 $
$
863,732.30 $
$
s
$
$
$
s
$
s
$
s
$
$
$
$
s
$
s
$
s
$
s
$
s
$
Budget YTD Expenses Encumbrances Balance
$ S 1,826.15 $ S
$ 493,354.00 $ 120,462.73 $ $
s
$
$
$
~
$
$
s
s
s
$
s
s
$
$
$
$
$
$
$
$
$
$
s
$
$
$
s
s
$
$
$
$
40,675,00 $
s
$
9,000.00 $
500,00 S
3,000 00 $
13,300.00 $
3,000.00 $
s
3,055 00 $
135,000.00 S5,500.00 S
10,500.00 $
150,520,00 $
$
4,000.00 $
53,000.00 S
1,200.00 S
2,200.00 S
3,750,00 $
76,572,00 $
55,554.00 $
25,000.00 $
s
9,000.00 S
$
98,000.00 S
$
30,000.00 $
6,000,00 $
2,000.00 $
100,000.00 $
9,000.00 S
2,500_00 $
s
s
$
s
s
s
s
$
147,267.27 $
992.41 $
3,554.46 $
$
$
19,769.80 $
$
17,349.58 $
23,438.13 $
s
32,229,33 $
$
40,671,12 $
s
4,724.39 S
9,425.11 $
149,17 $
2,464.72 S
13,991.38 $
3,643-55 S
4,534.00
s
s
145,285.39
3,051.00
11,478.33 S
150,565.14 S
s 5,996,00 S
31,080,92 $
1,692.72 S
658,00 S
2,285.23 $
40,935 36 $
s 16,725-00 $
$
2,682,08 $
17,925.00 $
203,112.92 $
788.13 $
34,948.35 S
6,625.50 $
2,748.84 $
65,902.48 $
7,516.19 $
1,923-53 $
$
s
$
$
$
$
$
s
s
$
$
s
$
$
$
s
$
s
s
s
$
s
535.28 t
(691.38) t
(643,55) .$
(1,479.00)
$
~
$ (10,285.39) t
S 2,449.00 $
S (978.33) $
$ (45,14) $
$ $
$ (1,996.00) i
S 21,919.08 I
$ (492.72) t
$ 1,542.00 $
$ 1,464.77 :
$ 35,636,64 $
$ 55,554.00 f
$ 8,275,00 $
$ $
$ 6,317.92
$ (17,925.00)
$ (105,112.92)
$ (78B.13)
S (4,948.35)
$ (625.50)
S (748 84)
$ 34,097.52 $
$ 1,483,81 $
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'

CA STATE PARKS
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables 460369090 460 CA STATE PARKS 369090 OTHER MISC REVENUES $ $ $ $ 460369300 460 CA STATE PARKS 369300 GRANT FUNDS RECEIVED $ 1,500,000.00 $ 23,181.98 $ $ TOTAL REVENUES $ 1,500,000.00 $ 23,181.98 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Tille Budget YTD Expenses Encumbrances 460010001 460 CA STATE PARKS 010001 SALARIES- FULL TIME $ $ $ 460015002 460 CA STATE PARKS 015002 FICA/MEDICARE CITY PAID $ $ $ 460015004 460 CA STATE PARKS 015004 PERS - EPMC s $ $ $ 460015005 460 CA STATE PARKS 015005 PERS- EMPLOYER CONTRIBT $ $ $ $ 460015006 460 CA STATE PARKS 015006 WORKER'S COMPENSATION $ $ $ $ 460015008 460 CA STATE PARKS 015006 HEALTH/LIFE/DISAB INSURNC $ $ $ $ 460016000 460 CA STATE PARKS 016000 DEFERRED COMP BENEFIT $ $ $ $ 460031000 460 CA STATE PARKS 031000 PROFESSIONAL SERVICES $ $ $ $ 460055012 460 CA STATE PARKS 055012 FUNDRAISER $ $ $ $
460090200 460 CA STATE PARKS 090200 TRANSFERS OUT $ 1,500,000.00 $ 64,113.41 $ $ TOTAL EXPENDITURES $ 1,500,000.00 $ 64,113.41 $ $
REVENUES - EXPENDITURES $ $ (40,931.43) $ $

PARK IMPROVEMENTS V
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipt& Receivables Balance 471324040 471 PARK IMPROVEMENTS 324040 BUILDING PERMITS 0 $ 5,850,00 $ (5,850.00) 471360110 471 PARK IMPROVEMENTS 360110 EARNED BANK INTEREST 0 $ 7.07 $ (7.07) 471368010 471 PARK IMPROVEMENTS 368010 ASSESSMENTS 0 $ $ 471369090 471 PARK IMPROVEMENTS 369090 OTHER MISC REVENUES 0 $ $ TOTAL REVENUES $ $ 5,857.07 $ $ (5,857.07)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account ntle Budget YTD Expenses Encumbrances Balance 471010001 471 PARK IMPROVEMENTS 010001 SALARIES· FULL TIME $ $ $ $ 471015002 471 PARK IMPROVEMENTS 015002 FICA/MEDICARE CITY PAID $ $ $ $ 471015004 471 PARK IMPROVEMENTS 015004 PERS-EPMC $ $ $ $ 471015006 471 PARK IMPROVEMENTS 015006 WORKER'S COMPENSATION $ $ $ $ 471015008 471 PARK IMPROVEMENTS 015008 HEALTH/LIFE/DISAB INSURNC s $ $ $ 471016000 471 PARK IMPROVEMENTS 016000 DEFERRED COMP BENEFIT s $ $ $ 471031000 471 PARK IMPROVEMENTS 031000 PROFESSIONAL SERVICES $ $ $ $ 471090200 471 PARK IMPROVEMENTS 090200 TRANSFERS OUT $ $ $ $ TOTAL EXPENDITURES s $ $ $
REVENUES- EXPENDITURES s $ 5,857.07 $ $ (5,857.07)
WATER

REVENUES FUND/DEPT FUND/DEPT
552328045 552
552341080 552
552348010 552
552348011 552
552348020 552
552348021 552
552348030 552
552348040 552
552360090 552
552360110 552
552369090 552
552369115 552
552369300 552
552369400 552
552369404 552
552369405 552
552380185 552
552390100 552
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER

EXPENDITURES

KEY FUND/DEPT FUND/DEPT
552090200 552
552099002 552
552455201G 5524552
5524552010 5524552
5524552010 5524552
5524552010 5524552
5524552010 5524552
5524552015 5524552
5524552015 5524552
5524552015 5524552
5524552015 5524552
552455201E 5524552
5524552015 5524552
552455201!: 5524552
5524552015 5524552
5524552015 5524552
5524552015 5524552
5524552015 5524552
5524552015 5524552
552455201E 5524552
5524552021 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552022 5524552
5524552024 5524552
5524552025 5524552
5524552031 5524552
5524552031 5524552
5524552031 5524552
5524552032 5524552
5524552032 5524552
5524552032 5524552
5524552032 5524552
552455203< 5524552
5524552032 5524552
5524552034 5524552
5524552034 5524552
552455203E 5524552
552455203E 5524552
5524552037 5524552
552455203/ 5524552
5524552037 5524552
5524552031 5524552
552455203e 5524552
552455203E 5524552
5524552047 5524552
5524552047 5524552
5524552050 5524552
5524552064 5524552
5524552064 5524552
5524552064 5524552
5524552064 5524552
552455206€ 5524552
552455206E 5524552
552455209E 5524552

REVENUES - EXPENDITURES
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
WATER
Title Account
32B045
341080
348010
348011
348020
348021
348030
348040
360090
360110
369090
369115
369300
369400
369404
369405
380185
390100
Account Trtle

WATER ACRE ASSESSMENT

PENALTY & MISC SRV FEES

WATER SERVICE CHARGES

PAGE/MOOR TRACT

WATER CONNECTION CHARGES
NEW UTILITY ACC. SET-UP

SALE OF SURPLUS WATER

OTHER WATER REVENUES

WTREMRGNCYDROUGHT

EARNED BANK INTEREST

OTHER MISC REVENUES
AB303 CLEAN DRINKING WATR

GRANT FUNDS RECEIVED

REBATES/REFUND/ REIMBURSMT

SHE WELL CONTRIBUTION

INTERFUND DEBT

OVER/SHORT

TRANSFERS IN

TOTAL REVENUES
Title Account Account Title
090200 TRANSFER_S OUT
099002 WRITE-OFF - UNCOLLECTIBLE
10000 AD'L SALARY:SPECIAL PAYS
010001 SALARIES-FULL TIME
010002 SALARIES - PARTTIME
010003 SALARIES - OVERTIME
010008 TEMPS
015000 BENEFITS
015001 TAXABLE FRINGE BENEFITS
015002 FICA/MEDICARE CITY PAID
015004 PERS · EPMC
015005 PERS - EMPLOYER CONTRIBT
015006 WORKER'S COMPENSATION
015007 STATE UNEMPLOYMENT BEN EFT
015008 HEALTH/LIFE/DISAB INSURNC
015009 OPEB CURRENT LIAB EXPENSE
015015 PERS UNFUNDED LIABILITY
015018 BOOT ALLOWANCE
015200 PENSION EXPENSE
016000 DEFERRED COMP BENEFIT
021000 OFFICE SUPPLIES/MATERIALS
022000 DEPART OPERATING SUPPLIES
022001 WATER SUPPLYTESTING
022004 WELLS MATERIALS
022006 MTNCE MATERIALS & SERVICE
022007 TREATMENT PLANT MATERIALS
022010 RAW CANAL WATER
022012 VEHICLE FUEL AND OIL
022015 VEHICLE REPAIR & MAINT
023000 REPAIR & MAINT SUPPLIES
023015 SOFTWARE
024005 UNIFORM ALLOWANCE - PSO
025000 SMALL TOOLS & EQUIPMENT
031000 PROFESSIONAL SERVICES
031009 AUDIT SERVICES
031015 SGMA
032002 UTILITIES-GAS
032005 WELLS UTILITIES
032006 UTILITIES
032007 PERMITS/ FEES/ LICENSES
033001 PHONE & VOICE
033002 BAD DEBT EXPENSE
034000 LIABILITY INSURANCE
034001 DEPR/AMORT EXPENSE
036000 REPAIR & MTNCE SERVICES
036001 EMERGENCY REPAIR LINE
037000 OTHER SERVICES & CHARGES
037004 DUES, SUBSCRIPTIONS
037014 EQUIPMENT RENTALS
038000 ENGINEERING
038002 MEETINGS & TRAVEL
038005 WATER RIGHTS FEE - BOE
047001 DEBT INTERESTEXPENSE
047002 PRINCIPAL PAYMENT ON LTD
050006 CAP TANK REPLACEMENTFUND
064000 CAPITALOUTLAY-EQUIPMNT
064002 CAP OULTLAY/IMPROVEMENT
064007 CAPITAL 0/L
064009 CIP PROFESSIONAL SRVS
066000 NEW VEHICLE PURCHASE
066010 NEW VEHICLE EQUIPMENT
095001 PERSONNEL SERVICES

TOTAL EXPENDITURES
$
$
Budget
500,00
YTD Receipts Receivables
$ $
$ 29,120.00 $
Balance
s
S (28,620.00)
$ 1,400,000.00 $ 1,482,627.16
$ 82,000.00 $ 79,424.13
$
$
$
$
$
(82,627 ,16)
$ 2,575,87
$
$
$
$
$
$
$
$
4,500.00 $ 3,551.85
2,500.00 $ 2,408.00
$ 218,550.00
14,000.00 $
$
$
$
$
$
$
68 69
(528.98)
2,796.97
11,094 39
$
$
s
$
$
5,822.01
S (68.69)
$ 528.9B
s
S (2. 796.971
$ (ll.094~)
$ $
8,177 99 $
$
$
$
$
$
$
$ $
$ $ 68,099.89 $
$
$
$
$ (68,099.BS)
$ $ 1.00 s $ 1,500,152,00 $ S 1,500,152.00
$ 3,003,652.00 $ 1,905,391.09 S 1,098,260.91 t ,.., ~ .,,"'l'.~;,::; Budget YTD Expenses Encumbrances
0 $ 792,854.14 Q $
0 $ Q $
0 $ 129.90 0 $
592712 $ 276.439,33 Q $
0 $ 0 $
0 $ 8,021.27 0 $
11250 $ 6,027.72 0 $
0 $ 0 S
0 $ 0 $
0 $ 20,211.95 0 $
-0 $ 0 S
0 $ 30,467.11 0
0 $ 23,122.63 0 $
0 $ 0 S
0 $ 50,972.12 0 $
0 $ 0
94750 $ 94,748.49 0 $
0 $ 1,166B5 Q S
0 $ 0 S
0 $ 9,915.44 0 $
0 $ 71.58 0 $
75000 $ 72,885.46 0 $
45000 $ 40 ,543.69 0 S
10500 $ 27,761.57 0 S
8500 $ 5,142,81 0 S
60000 $ 91,521.62 0 $
200000 $ 32,629 12 0 S
5000 $ 6,350.83 0 S
10000 $ 2,809.26 0 S
30000 $ 26,230.85 0 $
16500 $ 15,848,88 0 $
0$ 11.89 0 $
0 $ 846.86 0 $
95000 $ 96,896.67 0 S
12220 $ 15,807.25 0 S
55500 $ 0 S
0 $ 0 $
0 $ 0 $
225130 $ 381,739.89 0 $
35000 $ 61,932.53 0 $
15700 $ 11,159.05 0 $
0 $ 0 S
98065 $ 86,170.95 0 $
0 S O S
Balance
(792,854 14)
(129,901
316,272.67
(B,021,271
5,222.28
(20,211,951
(30,467,111
(23,122.631

1.51 (1,166.851
2,114.54
4,456.31
(17,261571
3,357,19
(31,521621
167,370.88
(1,350.831
7,190.74
3,769.15
651.12
(11.891
(846 861
(1,896.67)
(3,587.25)
55,500.00
(156,609.89)
(26,932.53)
4,540.95
11,894.05
30000 $ 28,025.09 0 S 1,974.91
0 $ 37,907.49
64000 S 61,230.28
10000 $ 1,776.25
0 $
0 $ 26,388.48
1000 $ 4,415.08
0 $
46485 $ 22,421.66
176098 $
0 $
30000 $ 305,006.33
896560 $
0 $
50000 $
0 $
0 0
0 $ (37,907.491
0 $ 2,769.72
0 $ 8,223.75
0 $
0 S (26,388 48)
0 $ (3,415.08) $
0 S S
0 $ 24,063,34 S 24.~34
o s 116,098.oo s 116.ci~Jt.oo
0 $ S
0 S (275,006.331 $ [275;006,,33/
o s 896,560.00 S 896.-sstl,OO
0 $
0 $ 50,000.00 S 50,00J).00
D $ S
0 $
s $
$ 2,999,970.00
$ 3,682.00
$ 222,361.63 S 2:22,1161,$3
s s1s,s99.2s s ~a§e.a
SEWER y
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 553324040 553 SEWER 324040 BUILDING PERMITS $ 2,000 00 s 1,050,00 $ $ 950.00 553341080 553 SEWER 341080 PENALlY & MISC SRV FEES $ s $ $ 553348050 553 SEWER 348050 SEWER SERVICE CHARGES $ 1,480,000 00 S 1,432,924 47 $ $ 47,075,53 553348060 553 SEWER 348060 CONNECTION CHARGES $ 1,000.00 s 950,00 $ $ 50 00 553348085 553 SEWER 348085 SEWER ACREAGE ASSESSMENT $ s $ $ 553360010 553 SEWER 360010 INTEREST EARNINGS $ $ 17,657.93 $ $ (17,657.93) 553360110 553 SEWER 360110 EARNED BANK INTEREST $ 2,000.00 $ 27,714.56 $ $ 553369090 553 SEWER 369090 OTHER MISC REVENUES $ $ $
553369300 553 SEWER 369300 GRANT FUNDS RECEIVED $ $ 6,214.85 $ $ (6,214.85) 553369400 553 SEWER 369400 REBATES/REFUND/REIMBURSMT $ s $ $ 553390100 553 SEWER 390100 TRANSFERS IN $ s $ $
TOTAL REVENUES $ 1,485,000.00 $ 1,486,511.81 $ $ (1,511.81)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances Balance 553090200 553 SEWER 090200 TRANSFERS OUT s $ $
5534553010 5534553 SEWER 010000 AD'L SALARY:SPECIAL PAYS s $ 6,477.68 $ 5534553010 5534553 SEWER 010001 SALARIES - FULL TIME $ 542,532 00 $ 256,110.36 $ $ 5534553010 5534553 SEWER 010002 SALARIES - PARTTIME s $ $ $ 5534553010 5534553 SEWER 010003 SALARIES - OVERTIME s $ 11,079.69 $ $ (11,079.69) 5534553010 5534553 SEWER 010008 TEMPS s 11,250.00 $ 6,027,70 $ 5,222.30 5534553015 5534553 SEWER 015000 BENEFITS $ $ $ $
5534553015 5534553 SEWER 015002 FICA/MEDICARE CllY PAID s $ 18,590.86 $ $ (18,590.86) 5534553015 5534553 SEWER 015004 PERS - EPMC $ $ $ $
5534553015 5534553 SEWER 015005 PERS· EMPLOYER CONTRIBT $ $ 30,254.77 $ $ (30,254.77) 5534553015 5534553 SEWER 015006 WORKER'S COMPENSATION $ 22,458.96 $ $ (22,458.96) :f! 5534553015 5534553 SEWER 015008 HEALTH/LIFE/DISAB INSURNC s $ 57,028,47 $ $ (57,028 47) 5534553015 5534553 SEWER 015009 OPEB CURRENT LIAB EXPENSE $ $ $ $ 5534553015 5534553 SEWER 015015 PERS UNFUNDED LIABILITY $ 18,355.00 $ 18,353.45 $ $ 1.55 5534553015 5534553 SEWER 015018 BOOT ALLOWANCE s $ 640.14 $ $ (640.14) 5534553015 5534553 SEWER 015200 PENSION EXPENSE $ $ $ $ 553455301€ 5534553 SEWER 016000 DEFERRED COMP BENEFIT $ $ 5,642.42 $ $ (5,642.42) 553455301£ 5534553 SEWER 019000 OPERATIONAL SERVICES&SUPP $ $ 445.50 $ $ 5534553021 5534553 SEWER 021000 OFFICE SUPPLIES/MATERIALS s $ 83.60 $ $ 5534553022 5534553 SEWER 022000 DEPART OPERATING SUPPLIES s 35,500.00 $ 44,140.69 $ $ 5534553022 5534553 SEWER 022007 TREATMENT PLANT MATERIALS $ $ $ $ 5534553022 5534553 SEWER 022008 TREATMENT PLANT REPAIRS $ 10,000.00 $ 6,795,56 $ $ 3,204.44 5534553022 5534553 SEWER 022012 VEHICLE FUEL ANO OIL s 15,000.00 $ 21,600.32 $ $ (6,600.32) 5534553022 5534553 SEWER 022015 VEHICLE REPAIR & MAINT s 6,000.00 $ 1,427.57 $ $ 4,572.43 553455302c 5534553 SEWER 023015 SOFTWARE $ 16,000.00 $ 15,848 77 $ $ 151.23 5534553025 5534553 SEWER 025000 SMALL TOOLS & EQUIPMENT s $ $ $ 5534553031 5534553 SEWER 031000 PROFESSIONAL SERVICES s 50,000.00 $ 70,162.20 $ $ (20,162.20) 5534553031 5534553 SEWER 031006 WASTE DISCHARGE PERMIT $ 80,000.00 $ 88,736.00 $ $ 5534553031 5534553 SEWER 031007 MONITORING s $ 10,581.25 $ $ 5534553031 5534553 SEWER 031009 AUDIT SERVICES $ 9,165.00 $ 12,049.50 $ $ 5534553032 5534553 SEWER 032001 UTILITIES-SCE $ 100,000,00 $ 136,076 91 $ $ (36,076 91) 5534553032 5534553 SEWER 032002 UTILITIES-GAS s 29,000.00 $ $ $ 29,000.00 5534553032 5534553 SEWER 032007 PERMITS / FEES / LICENSES s 95,000.00 $ 3,10110 $ $ 91,898.90 5534553032 5534553 SEWER 033001 PHONE & VOICE s 19,000.00 $ 15,217.85 $ $ 3,782.15 5534553034 5534553 SEWER 034000 LIABILllY INSURANCE 98,200,00 $ 86,269.48 $ $ 11,930.52 5534553034 5534553 SEWER 034001 DEPR/AMORT EXPENSE $ $ $ $ 553455303E 5534553 SEWER 036000 REPAIR & MTNCE SERVICES s 30,000.00 $ 25,662.30 $ $ 4,337,70 553455303€ 5534553 SEWER 036001 EMERGENCY REPAIR LINE s 70,000.00 $ 30,986.66 $ $ 39,013.34 553455303€ 5534553 SEWER 036002 TONYVILLE LIFT STATION $ $ 6,808,55 $ $ (6,808,55) 553455303€ 5534553 SEWER 036003 EL RANCHO LIFT STATION $ $ 1,756,54 $ $ (1,756.54) 5534553037 5534553 SEWER 037000 OTHER SERVICES & CHARGES $ $ 2,596,71 $ $ (2,596.71) 5534553037 5534553 SEWER 037004 DUES, SUBSCRIPTIONS $ 500.00 $ 166,25 $ $ 333.75 553455303e 5534553 SEWER 038002 MEETINGS & TRAVEL $ 1,000.00 $ 22.58 $ $ 977.42 5534553047 5534553 SEWER 047001 DEBT INTEREST EXPENSE $ 150,295.00 $ 71,200.70 $ $ 79,094.30 5534553047 5534553 SEWER 047002 PRINCIPAL PAYMENT ON LTD $ 198,808.00 $ $ $ 198,808.00 $ 5534553064 5534553 SEWER 064000 CAPITAL OUTLAY· EQUIPMNT s 25,000.00 $ 17,802.37 $ $ 7,197.63 -t 17,802.37 5534553064 5534553 SEWER 064001 LOG POND MONITORING s 20,000.00 $ 17,316.44 $ $ 2,683.56 $ 1!l GJ6:i14 5534553064 5534553 SEWER 064002 CAP OULTLAY/IMPROVEMENT $ $ 11,355.75 $ $ (11,355,75) I ~.7f 5534553064 5534553 SEWER 064006 MACH&EQUIP $ $ $ $ $
553455306E 5534553 SEWER 066000 NEW VEHICLE PURCHASE $ $ $ $ 't 553455306E 5534553 SEWER 066010 NEW VEHICLE EQUIPMENT $ $ $ .$ TOTAL EXPENDITURES $ 1,630,605.00 $ 1,130,875.65 $ $ 499,729.35 $ l;t:IO,ll76iES REVENUES· EXPENDITURES $ (145,605,00) $ 355,636.16 $ $ (501,241.16) ' REFUSE
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 554341080 554 REFUSE 341080 PENAL1Y & MISC SRV FEES $ $ s 554348100 554 REFUSE 348100 REFUSE DISPOSAL CHARGES s 923,250 00 $ 958,657.18 s s (35,407.18) 554348110 554 REFUSE 348110 SPECIAL REFUSE PICKUP s $ 17,516.78 $ s (17,516.78) 554348120 554 REFUSE 348120 OTHER REFUSE REVENUES s 4,200.00 $ $ s 4,200.00 554360010 554 REFUSE 360010 INTERESTEARNINGS s $ 5,429.79 s $ (5,429.79) 554360110 554 REFUSE 360110 EARNED BANK INTEREST $ 1,000.00 $ 1,717.46 $ $ (717.46) 554369400 554 REFUSE 369400 REBATES/REFUND/REIMBURSMT $ 6,500.00 $ 919.80 $ $ 5,580.20 554390100 554 REFUSE 390100 TRANSFERS IN s 32,199.00 $ s s 32,199.00 TOTAL REVENUES $ 967,149.00 $ 984,241.01 $ $ (17,092.01) :$

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 554090200 554 REFUSE 090200 TRANSFERS OUT $ $ $ $
5544554010 5544554 REFUSE 010000 AD'L SALARY:SPECIAL PAYS $ $ 821.90 $ $ (821.90) 5544554010 5544554 REFUSE 010001 SALARIES- FULL TIME 246,913.00 $ 127,652 42 $ $ 119,260,58 5544554010 5544554 REFUSE 010002 SALARIES· PARTTIME $ $ $ $ 5544554010 5544554 REFUSE 010003 SALARIES· OVERTIME $ $ 817.87 $ $ (817,87) 5544554010 5544554 REFUSE 010008 TEMPS $ 11,250.00 $ 5,797,05 $ $ 5,452.95 5544554015 5544554 REFUSE 015000 BENEFITS $ $ $ $
5544554015 5544554 REFUSE 015001 TAXABLE FRINGE BENEFITS $ $ $ 5544554015 5544554 REFUSE 015002 FICA/MEDICARE Cl1Y PAID $ $ 9,060.22 $ (9,050.22} 5544554015 5544554 REFUSE 015004 PERS-EPMC $ $ $
5544554015 5544554 REFUSE 015005 PERS - EMPLOYER CONTRIBT $ $ 13,954.87 $ $ (13,954.87) 5544554015 5544554 REFUSE 015006 WORKER'S COMPENSATION $ $ 10,692.16 $ (10,692,16) 5544554015 5544554 REFUSE 015008 HEALTH/LIFEIDISAB INSURNC $ $ 25,965.82 $ $ (25,965,82) 't 5544554015 5544554 REFUSE 015009 OPEB CURRENT UAB EXPENSE $ $ $ $ 5544554015 5544554 REFUSE 015015 PERS UNFUNDED LIABILl1Y $ 25,895.00 $ 25,893.42 $ $ 1.58 5544554015 5544554 REFUSE 015018 BOOT ALLOWANCE $ $ 74.50 $ $ (74.50} 5544554015 5544554 REFUSE 015200 PENSION EXPENSE $ $ $ $ 554455401€ 5544554 REFUSE 016000 DEFERRED COMP BENEFIT $ 4,626,69 $ $ (4,626.69) 5544554022 5544554 REFUSE 022000 DEPART OPERATING SUPPLIES $ 10,000.00 $ 8,461.12 $ $ 1,538.88 ' 55445S4022 5544554 REFUSE 022012 VEHICLE FUEL AND OIL $ 1,000.00 $ 2,459.69 $ $ (l,4S9.69) S544554022 5544554 REFUSE 022015 VEHICLE REPAIR & MAINT $ $ $ $ 5544554022 5544554 REFUSE 023015 SOFTWARE $ 16,500.00 $ 15,848.69 $ $ 651.31 5544554031 5544654 REFUSE 031000 PROFESSIONAL SERVICES $ $ 4,815.82 $ $ (4,815,82) 5544554031 5544554 REFUSE 031009 AUDIT SERVICES $ $ $ $ 5544554032 5544554 REFUSE 033001 PHONE & VOICE $ 1,500.00 $ 5,605.61 $ $ (4,105,61) 5544554034 5544554 REFUSE 034000 LIABILl1Y INSURANCE $ 12,065.00 $ 10,592.78 $ $ 1,472.22 5544$54034 5544654 REFUSE 034001 DEPRIAMORTEXPENSE $ $ $ $ 554455403/ 5544554 REFUSE 037000 OTHER SERVICES & CHARGES $ 12,000.00 $ 16,851.82 $ $ (4,851.82) 5544554037 5544554 REFUSE 037005 JPA DUES $ $ $ $
5544554064 5544554 REFUSE 064000 CAPITAL OUTLAY - EQUIPMNT $ $ $ $ 5544554065 5544554 REFUSE 065004 CONTRACT SERVICE-REFUSE $ 628,184.00 $ 670,475 53 $ $ (42,291.53) 554455406€ 5544554 REFUSE 066000 NEW VEHICLE PURCHASE $ $ $ $ 554455406E 5544554 REFUSE 066010 NEW VEHICLE EQUIPMENT $ $ $ $ TOTAL EXPENDITURES $ 965,307.00 $ 960,467.98 $ $ 4,839.02 REVENUES· EXPENDITURES $ 1,842.00 $ 2J,nJ.03 $ $ (21,931.03)

RECYCLE/BOTTLED BILL FUND
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Receipts Receivables 555347010 555 RECYCLE/BOTTLED BILL 347010 RECYCLING REVENUE $ $ $ 555360110 555 RECYCLE/BOffiED BILL 360110 EARNED BANK INTEREST $ $ 6.03 $ TOTAL REVENUES $ $ 6.03 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTO Expenses Encumbrances 555010001 555 RECYCLE/BOTTLED BILL 010001 SALARIES · FULL TIME s $ $ $ 555015002 555 RECYCLE/BOTTLED BILL 015002 FICA/MEDICARE CITY PAID $ $ $ $ 555015004 555 RECYCLE/BOTTLED BILL 015004 PERS - EPMC s $ $ $ 555015005 555 RECYCLE/BOTTLED BILL 015005 PERS· EMPLOYER CONTRIBT $ $ $ $ 555015006 555 RECYCLE/BOTTLED BILL 015006 WORKER'S COMPENSATION s $ $ $ 555015008 555 RECYCLE/BOTTLED BILL 015008 HEALTH/LIFE/DISAB INSURNC $ $ $ $ 555016000 555 RECYCLE/BOTTLED BILL 016000 DEFERRED COMP BENEFIT $ $ $ $ 555022000 555 RECYCLE/BOTTLED BILL 022000 DEPART OPERATING SUPPLIES $ $ $ $ 5554555022 5554555 RECYCLE/BOTTLED BILL 022000 DEPART OPERATING SUPPLIES $ $ $ $ 5554555031 5554555 RECYCLE/BOTTLED BILL 031008 RECYCLE EDUCATION/ACTIVTY s $ $ $ TOTAL EXPENDITURES $ $ $ $
REVENUES· EXPENDITURES $ $ 6.03 $ $ 6.08

VITA-PAKT
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Receipts Receivables Balance 556339150 556 VITA-PAKT 339150 VITA PAKT USER CHARGES $ 113,690.00 $ 84,687.95 $ $ 29,002.05 TOTAL REVENUES $ 113,690.00 $ 84,687.95 $ $ 29,002.05

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 5564556010 5564556 VITA-PAKT 010000 AD'L SALARY:SPECIAL PAYS $ $ 242.30 $ $ (242 30) 5564556010 5564556 VITA-PAKT 010001 SALARIES - FULL TIME $ 34,190.00 $ 16,225.21 $ $ 17,964.79 556455601C 5564556 VITA-PAKT 010003 SALARIES - OVERTIME $ $ 496.81 $ $ (496.81) 556455601E 5564556 VITA-PAKT 015000 BENEFITS $ $ $ $
5564556015 5564556 VITA-PAKT 015001 TAXABLE FRINGE BENEFITS $ $ $ $ 556455601E 5564556 VITA-PAKT 015002 FICA/MEDICARE CITY PAID $ $ 1,237.88 $ $ (1,237 88) 5564556015 5564556 VITA-PAKT 015004 PERS-EPMC $ $ $ $
5564556015 5564556 VITA-PAKT 015005 PERS· EMPLOYER CONTRIBT $ $ 2,026.62 $ $ (2,026 .62) 5564556015 5564556 VITA-PAKT 015006 WORKER'S COMPENSATION $ $ 1,326.01 $ $ (1,326.01) 5564556015 5564556 VITA-PAKT 015008 HEALTH/LIFE/DISAB INSURNC $ $ 2,703.83 $ $ (2,703 83) 556455601€ 5564556 VITA-PAKT 016000 DEFERRED COMP BENEFIT $ $ 89155 $ $ (891,55) 5564556022 5564556 VITA-PAKT 022000 DEPART OPERATING SUPPLIES $ 3,000.00 $ 3,485.39 $ $ (485.39) 5564556031 5564556 VITA-PAKT 031000 PROFESSIONAL SERVICES $ 30,000.00 $ 40,594.56 $ (10,594.56) 5564556031 5564556 VITA-PAKT 031006 WASTE DISCHARGE PERMIT $ $ $ $ 5564556032 5564556 VITA-PAKT 032001 UTILITIES-SCE $ 3,500.00 $ 7,455,07 $ $ (3,955.07) 5564556034 5564556 VITA-PAKT 034000 LIABILITY INSURANCE $ $ $ $ 5564556034 5564556 VITA-PAKT 034001 DEPR/AMORT EXPENSE $ $ $ $ 556455603€ 5564556 VITA-PAKT 036000 REPAIR & MTNCE SERVICES $ 7,000.00 $ $ $ 7,000.00 5564556047 5564556 VITA-PAKT 047001 DEBT INTEREST EXPENSE $ $ $ $ 5564556061 5564556 VITA-PAKT 061003 VITAPAKT LEASE PAYMENT $ 36,000.00 $ 52,232.50 $ $ (16,232.50) TOTAL EXPENDITURES $ 113,690.00 $ 128,917.73 $ $ (15,227.731 REVENUES-EXPENDITURES $ $ (44,229.78} $ $ 44,229.78

VITA-PAKT
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 576360010 576 WW CAP RESERVE 360010 INTEREST EARNINGS $ $ 114.09 $ $ (114.09) 576360110 576 WW CAP RESERVE 360110 EARNED BANK INTEREST $ $ 36.12 $ $ (36.12) 576390100 576 WW CAP RESERVE 390100 TRANSFERS IN $ $ $ $ TOTAL REVENUES $ $ 150.21 $ $ (150.21)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL EXPENDITURES $ $ $ $
REVENUES - EXPENDITURES $ $ 150.21 $ $ {150.21)

CAPITAL IMPROVEMENTS
'" REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 600300002 600 CAPITAL IMPROVEMENl 300002 ROUND-ABOUT SHE CONTRIBTN $ $ $ $ 600300017 600 CAPITAL IMPROVEMENl 300017 HRPP GRANT-STATE HCD $ $ s $ 600369300 600 CAPITAL IMPROVEMENl 369300 GRANT FUNDS RECEIVED $ $ s $ 600369400 600 CAPITAL IMPROVEMENl 369400 REBATESIREFUNDIREIMBURSMT $ $ s $ 600390100 600 CAPITAL IMPROVEMENl 390100 TRANSFERS IN $ 4,032,782.00 $ 1,724,072.12 $ $ 2,308,709.88 TOTAL REVENUES $ 4,032,782.00 $ 1,724,072.12 $ $ 2,308,709.88

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 600010001 600 CAPITAL IMPROVEMENl 010001 SALARIES - FULL TIME $ $ $ 600015002 600 CAPITAL IMPROVEMENl 015002 FICA/MEDICARE CllY PAID $ $ s 600015004 600 CAPITAL IMPROVEMENl 015004 PERS-EPMC $ s $ 600015006 600 CAPITAL IMPROVEMENl 015006 WORKER'S COMPENSATION s $ $ s 600015008 600 CAPITAL IMPROVEMENl 015008 HEALTHILIFEIDISAB INSURNC s $ s s 600016000 600 CAPITAL IMPROVEMENl 016000 DEFERRED COMP BENEFIT $ $ s s 600031000 600 CAPITAL IMPROVEMENl 031000 PROFESSIONAL SERVICES s $ s s 600066000 600 CAPITAL IMPROVEMENl 066000 NEW VEHICLE PURCHASE $ $ s s 6004120011 6004120 M!SC CITY SRVS PROJEC 010001 SALARIES - FULL TIME $ s $ 600412001! 6004120 MISC CITY SRVS PROJEC 015002 FICA/MEDICARE CITY PAID s $ s ~ 600412001! 6004120 MISC CITY SRVS PROJEC 015004 PERS-EPMC s $ $ s 600412001! 6004120 MISC CITY SRVS PROJEC 015005 PERS- EMPLOYER CONTRIBT $ $ $ $ 600412001! 6004120 MISC CITY SRVS PROJEC 015006 WORKER'S COMPENSATION s $ s $ 600412001! 6004120 MISC CITY SRVS PROJEC 015008 HEALTHILIFEIDISAB INSURNC s $ $ s 6004120011 6004120 MISC CITY SRVS PROJEC 016000 DEFERRED COMP BENEFIT $ $ s s 600412006, 6004120 MISC CITY SRVS PROJEC 064000 CAPITAL OUTLAY· EQUIPMNT s $ s $ 600412006, 6004120 MISC CITY SRVS PROJEC 064002 CAP OULTLAYIIMPROVEMENT $ $ $ $ 6004130011 6004130 CAPITAL IMPROVE STRE 010001 SALARIES- FULL TIME $ $ s $ 600413001! 6004130 CAPITAL IMPROVE STRE 015002 FICA/MEDICARE CITY PAID s $ $ $ 600413001! 6004130 CAPITAL IMPROVE STRE 015004 PERS-EPMC $ $ s $ 600413001! 6004130 CAPITAL IMPROVE STRE 015005 PERS - EMPLOYER CONTRIBT s $ s $ 600413001! 6004130 CAPITAL IMPROVE STRE 015006 WORKER'S COMPENSATION $ $ s $ 600413001! 6004130 CAPITAL IMPROVE STRE 015008 HEALTHILIFEIDISAB INSURNC s $ s s 6004130011 6004130 CAPITAL IMPROVE STRE 016000 DEFERRED COMP BENEFIT s $ $ 600413003: 6004130 CAPITAL IMPROVE STRE 031000 PROFESSIONAL SERVICES s $ (229,773.41) 600413003! 6004130 CAPITAL IMPROVE STRE 035000 ADV/PRINT/COPY/SHIPPING $ s s s 6004130031 6004130 CAPITALIMPROVE STRE 038000 ENGINEERING s s s (15,646.80) 600413006< 6004130 CAPITAL IMPROVE STRE 064000 CAPITAL OUTLAY - EQUIPMNT $ $ $ s 600413006, 6004130 CAPITAL IMPROVE STRE 064002 CAP OULTLAY/IMPROVEMENT $ s $ $ 600413006< 6004130 CAPITAL IMPROVE STRE 064020 CAPITAL O/L- STREETS $ $ $ (1,231,072 Bl) 600418006! 6004180 SEQUOIA PROJECT 065000 CONSTRUCTION W-1-P s s s $ 6004210011 6004210 SKATE PARK 010001 SALARIES· FULL TIME s s s s 600421006, 6004210 SKATE PARK 064002 CAP OULTLAYIIMPROVEMENT $ s $ s 6004552011 6004552 CAPITAL IMPROVEMENl 010001 SALARIES - FULL TIME s s $ s 600455201! 6004552 CAPITAL IMPROVEMENl 015002 FICA/MEDICARE CITY PAID s s s $ 600455201! 6004552 CAPITAL IMPROVEMENl 015004 PERS-EPMC s s $ 600455201! 6004552 CAPITAL IMPROVEMENl 015005 PERS - EMPLOYER CONTRIBT $ .$ s 600455201! 6004552 CAPITAL IMPROVEMENl 015006 WORKER'S COMPENSATION s $ $ 600455201! 6004552 CAPITAL IMPROVEMENl 015008 HEALTHILIFEIDISAB INSURNC s $ $ s 6004552011 6004552 CAPITAL IMPROVEMENl 016000 DEFERRED COMP BENEFIT 5 $ $ s 600455203: 6004552 CAPITAL IMPROVEMENl 031000 PROFESSIONAL SERVICES s $ $ s 600455206< 6004552 CAPITAL IMPROVEMENl 064000 CAPITAL OUTLAY· EQUIPMNT s $ 183,465.69 $ $ (183,465.69) 600455206, 6004552 CAPITAL IMPROVEMENl 064002 CAP OULTLAY/IMPROVEMENT $ $ s $ 600455303: 6004553 CAPITAL IMPROVE SEWI 031000 PROFESSIONAL SERVICES $ s s $ 600455306, 6004553 CAPITAL IMPROVE SEWI 064002 CAP OULTLAYIIMPROVEMENT $ s $ s 600466003: 6004660 CAPITALIMP STATE PAR 031000 PROFESSIONAL SERVICES $ 1,500,000,00 $ s 1,435,886.59 6004775011 6004775 HRP CITY PARK 010001 SALARIES- FULL TIME s $ $ $ • 6004775011 6004775 HRP CITY PARK 010003 SALARIES-OVERTIME $ $ s $ $ 600477501! 6004775 HRP CITY PARK 015005 PERS - EMPLOYER CONTRIBT $ $ $ s s 600477506, 6004775 HRP CITY PARK 064002 CAP OULTLAYIIMPROVEMENT $ $ $ $ • 600477506, 6004775 HRP CITY PARK 064007 CAPITALO/L $ $ $ $ $ TOTAL EXPENDITIJRES $ 1,500,000.00 $ 1,724,072.12 $ $ (224,072.12) $ C:l:!41C7L il,'12-t;on:tt REVENUES· EXPENDITURES $ 2,532, 7B2.00 $ $ $ 2,532,782.00 s !l!»:?7~ ~ 08-EDEF-5786 y
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Receipts Receivables Balance M~Dl~Eek! 612300666 612 0B-EDEF-5786 300666 CONTRA ACT LOAN PAYMENTS $ $ $ $ 612300888 612 08-EDEF-5786 300888 PROGRAM INCOME-BIZ LOANS $ $ $ $ ' 612360010 612 08-EDEF-5786 360010 INTEREST EARNINGS $ $ s $ 612360110 612 08-EDEF-5786 360110 EARNED BANK INTEREST $ $ $ $ TOTAL REVENUES $ $ $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tille Account Account Tjtle Budget YTD Expenses Encumbrances Balance m)~li~t 612090300 612 08-EDEF-5786 090300 FORWARD Pl TO HCD $ $ $ $ l TOTAL EXPENDITURES $ $ $ $ $
REVENUES- EXPENDITURES $ $ $ $ $ I

RDA OBLIGATION RETIREMENT
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance M4T8CHEC~ 660300666 660 RDA OBLIGATION RETIR 300666 CONTRAACTLOAN PAYMENTS $ $ $ $ .$ 660300777 660 RDA OBLIGATION RETIR 300777 SHE LOAN PORFOLIO PAYMNTS $ $ $ $ 660300999 660 RDA OBLIGATION RETIR 300999 REVENUE-CDBG LOAN PAYMNTS $ $ $ $ 660345030 660 RDA OBLIGATION RETIR 345030 RORF REVENUE - RPTTF FUND $ $ 903,956.00 $ $ (903,956.00) 660345060 660 RDA OBLIGATION RETIR 345060 SALE OF REAL PROPERTY $ s $ $ 660360010 660 RDA OBLIGATION RETIR 360010 INTEREST EARNINGS $ $ 8 06 $ $ (8.06) 660360110 660 RDA OBLIGATION RETIR 360110 EARNED BANK INTEREST $ $ 434.97 s $ (434.97) 660390100 660 RDA OBLIGATION RETIR 390100 TRANSFERS IN s $ $ $ TOTAL REVENUES $ $ 904,399.03 $ $ (904,399.03)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTDExpenses Encumbrances Balance 660010000 660 RDA OBLIGATION RETIR 010000 AD'L SALARY:SPECIAL PAYS $ $ $ $ 660010001 660 RDA OBLIGATION RETIR 010001 SALARIES· FULL TIME $ $ $ $ 660015002 660 RDA OBLIGATION RETIA 015002 FICA/MEDICARE CITY PAID $ $ 12.41 $ $ (12.41) 660015004 660 RDA OBLIGATION RETIA 015004 PERS- EPMC $ $ $ $ 660015005 660 RDA OBLIGATION RETIR 015005 PERS - EMPLOYER CONTRIBT $ $ 24.62 $ $ (24,62) 660015006 660 RDA OBLIGATION RETIR 015006 WORKER'S COMPENSATION $ $ 19,23 $ $ (19 23) 660015006 660 RDA OBLIGATION RETIR 015008 HEALTH/LIFEIDISAB INSURNC $ $ 35,75 $ $ (35,75) 660015015 660 RDA OBLIGATION RETIR 015015 PERS UNFUNDED LIABILITY $ $ $ $ 660016000 660 RDA OBLIGATION RETIR 016000 DEFERRED COMP BENEFIT $ $ 8.36 $ $ (8.36) 660031000 660 RDA OBLIGATION RETIA 031000 PROFESSIONAL SERVICES $ $ 8,344.00 $ $ (8,344.00) 660031009 660 RDA OBLIGATION RETIR 031009 AUDIT SERVICES $ $ $ $ 660033003 660 RDA OBLIGATION RETIR 033003 ABX126 PROPERTY SALE $ $ $ $ 660034002 660 RDA OBLIGATION RETIR 034002 AMORTIZATION EXPENSE $ $ $ $ 660037000 660 RDA OBLIGATION RETIR 037000 OTHER SERVICES & CHARGES $ $ $ $ 660047001 660 RDA OBLIGATION RETIR 047001 DEBT INTEREST EXPENSE $ 367,606.00 209,124,59 $ $ 158.481.41 660047002 660 RDA OBLIGATION RETIR 047002 PRINCIPAL PAYMENT ON LTD $ 510,000.00 $ $ $ 510,000.00 660090200 660 RDA OBLIGATION RETIR 090200 TRANSFERS OUT $ $ $ $ 660095001 660 RDA OBLIGATION AETIR 095001 PERSONNEL SERVICES $ $ 219.70 $ $ (219.70) TOTAL EXPENDITURES $ 877,606.00 $ 217,788.66 $ $ 659,817.34 REVENUES - EXPENDITURES $ (877,606.00) $ 686,610.37 $ $ (1,564,216.37)

SUCCESSORAGENT-LMIHF
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Receipts Receivables Balance 662300666 662 SUCCESSOR AGENT - LI 300666 CONTRA ACT LOAN PAYMENTS s $ $ 662300777 662 SUCCESSOR AGENT - LI 300777 SHE LOAN PORFOLIO PAVMNTS s $ $ 662300999 662 SUCCESSOR AGENT - LI 300999 REVENUE-CDBG LOAN PAVMNTS $ $ s 662345030 662 SUCCESSOR AGENT - LI 345030 RORF REVENUE-RPTTF FUND $ $ s s 662345060 662 SUCCESSOR AGENT - LI 345060 SALE OF REAL PROPERTY $ $ $ s 662360010 662 SUCCESSOR AGENT - LI 360010 INTEREST EARNINGS $ $ 3,962.25 $ $ 662360110 662 SUCCESSOR AGENT - LI 360110 EARNED BANK INTEREST $ $ 1.25 $ $ 662390100 662 SUCCESSOR AGENT· LI 390100 TRANSFERS IN $ s $ $ TOTAL REVENUES $ $ 3,963.50 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encum.bran~es Balance 662033002 662 SUCCESSOR AGENT - LI 033002 BAD DEBT EXPENSE $ $ $ $ 662033003 662 SUCCESSOR AGENT - LI 033003 ABX126 PROPERTY SALE $ $ $ s 662090200 662 SUCCESSOR AGENT· LI 090200 TRANSFERS OUT $ $ $ $ 662095004 662 SUCCESSOR AGENT - LI 095004 TCHA ADMINISTRATION FEES $ $ $ $ 662098002 662 SUCCESSOR AGENT - LI 098002 BAD DEBTLOAN DEFAULT $ $ $ s TOTAL EXPENDITURES $ $ $ s REVENUES- EXPENDITURES $ $ 3,963.50 $ s

SARP REVOLVING LN FUND
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 699354040 699 SARP REVOLVING LN FL 354040 OTHER FINES & FORFEITS $ $ 1,153.96 $ $ (1,153 96) TOTAL REVENUES $ $ 1,153.96 $ $ (1,153.96)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expanses Encumbrances Balance s
s
$
s
s TOTAL EXPENDITURES $ $ $ $
REVENUES· EXPENDITURES $ $ 1,153 96 $ $ (1,153.96)

CDBG REVOLVING LN FUND
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables 700300666 700 CDBG REVOLVING LN F 300666 CONTRA ACT LOAN PAYMENTS $ $ s $ 700300777 700 CDBG REVOLVING LN F 300777 SHE LOAN PORFOLIO PAYMNTS $ $ s $ 700300999 700 CDBG REVOLVING LN F 300999 REVENUE-CDBG LOAN PAYMNTS $ s $ s 700360010 700 CDBG REVOLVING LN F 360010 INTEREST EARNINGS $ s 5,432.78 $ $ 700360110 700 CDBG REVOLVING LN F 360110 EARNED BAN K INTEREST s $ (168.32J $ s 700369090 700 CDBG REVOLVING LN F 369090 OTHER MISC REVENUES $ $ $ $ 700390100 700 CDBG REVOLVING LN F 390100 TRANSFERS IN $ s $ $ TOTAL REVENUES $ $ 5,264.46 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances 700090200 700 CDBG REVOLVING LN F 090200 TRA~SFERS OUT $ $ 700090300 700 CDBG REVOLVING LN F 090300 FORWARD Pl TO HCD s $ 54,546.28 s s 700098002 700 CDBG REVOLVING LN F 098002 BAD DEBT LOAN DEFAULT $ $ 50.00 s s 700470001( 7004700 COBG REVOLVING LN F 010000 AD'L SALARY:SPECIAL PAYS $ $ $ $ 700470001( 7004700 CDBG REVOLVING LN F 010001 SALARIES - FULL TIME s $ s s 700470001! 7004700 CDBG REVOLVING LN F 015000 BENEFITS $ $ $ $ 700470001! 7004700 CDBG REVOLVING LN F 015002 FICA/MEDICARE CITY PAID $ $ 535.25 $ s 700470001! 7004700 CDBG REVOLVING LN F 015004 PERS-EPMC s $ s $ 700470001! 7004700 CDBG REVOLVING LN F 015005 PERS - EMPLOYER CONTRIBT $ $ 1,503.49 $ $ 700470001! 7004700 CDBG REVOLVING LN F 015006 WORKER'S COMPENSATION $ $ 871,93 s $ 700470001! 7004700 CDBG REVOLVING LN F 015006 HEALTH/LIFE/DISAB INSURNC s $ 1,947.24 $ s 700470001! 7004700 CDBG REVOLVING LN F 016000 DEFERRED COMP BENEFIT s $ 460.60 $ $ 700470003, 7004700 CDBG REVOLVING LN F 037000 OTHER SERVICES & CHARGES s $ $ s 700470009! 7004700 CDBG REVOLVING LN F 095001 PERSONNEL SERVICES s $ 9,966,85 $ s 700470009£ 7004700 CDBG REVOLVING LN F 096013 LOANS/PROJECT s $ 1,719.95 -$ s TOTAL EXPENDITURES $ $ 71,601.59 $ $
REVENUES· EXPENDITURES $ $ (66,337.13) $ s
CH FA-HELP LHBP y
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Receipts Receivables Balance fi!AT1H3l!£CK 702300066 702 CHFA-HELP LHBP 300666 CONTRA ACT LOAN PAYMENTS $ $ $ $ $ 702300999 702 CHFA-HELP LHBP 300999 REVENUE-CDBG LOAN PAYMNTS $ $ $ $ 702360010 702 CHFA-HELP LHBP 360010 INTEREST EARNINGS $ $ 1,530.95 $ $ (1,530.95) $' 702360 uo 702 CHFA-HELP LHBP 360110 EARNED BANK INTEREST $ $ 4.10 $ (4. 10) $ 7023!19300 702 CHFA-HELP LHBP 369300 GRANT FUNDS RECEIVED $ $ $ $ t 702390)00 702 CH FA-HELP LHBP 390100 TRANSFERS IN $ $ $ TOTAL REVENUES $ $ 1,535.05 $ s (1,535.05) " le

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances Balance 702470209E 7024702 CH FA-HELP LHBP 096013 LOANS/PROJECT $ $ 1,531.00 $ $ (1,531.00) s: TOTAL EXPENDITURES $ $ 1,531.00 $ $ (1,531.00) s REVENUES - EXPENDITURES $ $ 4.05 $ $ (4.05)

HOME REVOLVING LN FUND
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables 720300666 720 HOME REVOLVING LN Fl 300666 CONTRAACTLOAN PAYMENTS $ $ $ $ 720300777 720 HOME REVOLVING LN Fl 300777 SHE LOAN PORFOLIO PAYMNTS $ $ $ $ 720300888 720 HOME REVOLVING LN Fl 300888 PROGRAM INCOME-BIZ LOANS $ $ $ $ 720300999 720 HOME REVOLVING LN Fl 300999 REVENUE-CDBG LOAN PAYMNTS $ $ $ $ 720354040 720 HOME REVOLVING LN Fl 354040 OTHER FINES & FORFEITS $ $ $ $ 720360010 720 HOME REVOLVING LN Fl 360010 INTEREST EARNINGS $ $ 25,095_66 $ $ 720360110 720 HOME REVOLVING LN Fl 360110 EARNED BANK INTEREST $ $ (272.29) $ $ 720369090 720 HOME REVOLVING LN Fl 369090 OTHER MISC REVENUES $ $ $ $ 720390100 720 HOME REVOLVING LN Fl 390100 TRANSFERS IN $ $ $ $ TOTAL REVENUES $ $ 24,823.37 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 720090300 720 HOME REVOLVING LN Fl 090300 FORWARD Pl TO HCD $ $ 234,390 73 $ $ 7204720010 7204720 HOME REVOLVING LN Fl 010000 AD'L SALARY:SPECIAL PAYS $ $ $ $ 7204720010 7204720 HOME REVOLVING LN Fl 010001 SALARIES · FULL TIME $ $ $ $ 7204720010 7204720 HOME REVOLVING LN Fl 015000 BENEFITS $ $ $ $ 7204720010 7204720 HOME REVOLVING LN Fl 015002 FICA/MEDICARE CITY PAID $ $ 962.55 $ $ 7204720010 7204720 HOME REVOLVING LN Fl 015004 PERS· EPMC $ $ $ $ 7204120010 1204120 HOME REVOLVING LN Fl 015005 PERS· EMPLOYER CONTRIBT $ $ 2,716.02 $ $ 7204720010 7204720 HOME REVOLVING LN Fl 015006 WORKER'S COMPENSATION $ $ 1,548 31 $ $ 720472001f 7204720 HOME REVOLVING LN Fl 015008 HEALTH/LIFE/DISA8 INSURNC $ $ 3,174.54 $ $ 720472001E 7204720 HOME REVOLVING LN Fl 016000 DEFERRED COMP BENEFIT $ $ 880-64 $ $ 720472003" 7204720 HOME REVOLVING LN Fl 033002 BAD DEBT EXPENSE $ $ $ $ 7204720037 7204720 HOME REVOLVING LN Fl 037000 OTHER SERVICES & CHARGES $ $ $ $ 7204720090 7204720 HOME REVOLVING LN Fl 090200 TRANSFERS OUT $ $ $ $ 7204720090 7204720 HOME REVOLVING LN Fl 095001 PERSONNEL SERVICES $ $ 17,696.30 $ $ 720472009E 7204720 HOME REVOLVING LN Fl 096013 LOANS/PROJECT $ $ $ $ 720472009E 7204720 HOME REVOLVING LN Fl 096113 CONTRA ACT LOANS FUNDED $ $ $ $ TOTAL EXPENDITURES $ $ 261,369.09 $ $
REVENUES - EXPENDITURES $ $ (236,545.72) $ $ 236,545.72 10-CALHOME-6663
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Tille Budget YTD Receipts Receivables Balance l'IATI:l OHEG~ 75o3001n 750 10-CALHOME-6663 300777 SHE LOAN PORFOLIO PAYMNTS $ s s $ s 750300999 750 10-CALHOME-6663 300999 REVENUE-CDBG LOAN PAYMNTS $ s $ $ s 750369300 750 10-CALHOME-6663 369300 GRANT FUNDS RECEIVED $ s s $ s 750399999 750 10-CALHOME-6663 399999 SPECIAL ITEM - HCD $ s $ $ $ TOTAL REVENUES $ $ $ l EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account TIiie Budget YID Expenses Encumbrances Balance 750090300 750 10-CALHOME-6663 090300 FORWARD Pl TO HCD s s $ $ $- 750096013 750 10-CALHOME-6663 096013 LOANS/PROJECT s $ s $ 7504750031 7504750 01 CENTRAL VALLEY INF 031000 PROFESSIONAL SERVICES s $ s $ 750475009E 7504750 01 CENTRAL VALLEY INF 096013 LOANS/PROJECT s s s $ TOTAL EXPENDITURES s s $ $
REVENUES - EXPENDITURES s $ $ $
00·HOME-0487
REVENUES FUND/DEPT FUND/DEPT Title Account Ac:ecu·nt TIUc. Budget YlO R.ocol pto Recel vobles B.1l.1nce n9360ll0 779 OO-HOME-0487 360110 EARNED BANK INTEREST $ $ 14.08 s $ 779390100 779 OO-HOME-0487 :J:90100 TRANSFERS IN $ $ $ $ TOTAL REVENUES $ $ 14.08 s $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account TiUe Budget YTO Expens~s Encumbrance·s Batance 779037000 779 OO-HOME-0487 037000 OTHER SERVICES & CHARGES $ $ $ $ 19099002 779 OO-HOME-0487 099002 WRITE-OFF - UNCOJ.J.ECTIBLE $ s $ $ TOTAL EXPENDITURES $ $ $ $
REVENUES - EXPENDI.TURES $ $ 14.0B $ $

CAL HOME RLF
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 781300666 781 CAL HOME ALF 300666 CONTRA ACT LOAN PAYMENTS $ $ $ $ 781300777 781 CAL HOME ALF 300777 SHE LOAN PORFOLIO PAYMNTS $ s $ $ 781300999 781 CAL HOME ALF 300999 REVENUE-CDBG LOAN PAYMNTS $ $ $ $ 781360010 781 CALHOMERLF 360010 INTEREST EARNINGS $ $ $ $ 781360110 781 CAL HOME ALF 360110 EARNED BANK INTEREST $ $ (3.08) $ $ 3 08 781369090 781 CAL HOME ALF 369090 OTHER MISC REVENUES s $ $ $ 781390100 781 CAL HOME RLF 390100 TRANSFERS IN $ s $ $
TOTAL REVENUES $ $ (3.08) $ $ 3.08

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 781090200 781 CALHOMERLF 090200 TRANSFERS OUT $ $ $
781090300 781 CAL HOME ALF 090300 FORWARD Pl TO HCD $ $ 11,175.25 $ s (11,175.25) 781478101: 7814781 CAL HOME GRANT 015002 FICA/MEDICARE CITY PAID $ $ 172.71 $ $ (172.71) 781478101S 7814781 CAL HOME GRANT 015004 PERS-EPMC $ $ $ $ 781478101: 7814781 CAL HOME GRANT 015005 PERS· EMPLOYER CONTRl8T $ $ 501.79 $ $ (501.79) 781478101: 7814781 CAL HOME GRANT 015006 WORKER'S COMPENSATION $ $ 280.03 $ $ (280.03) 781478101: 7814781 CAL HOME GRANT 015008 HEALTH/LIFE/DISAB INSURNC $ 573,39 $ s (573 39) 781478101E 7814781 CAL HOME GRANT 016000 DEFERRED COMP BENEFIT $ $ 152.97 $ $ (152.97) 7814781033 7814781 CAL HOME GRANT 033002 BAD DEBT EXPENSE $ $ $ -S 781478109: 7814781 CAL HOME GRANT 095001 PERSONNEL SERVICES $ $ 3,201.78 $ $ (3,201.78) 781478109: 7814781 CAL HOME GRANT 095003 SUPPLIES & MATERIALS $ $ $ $ 781478109E 7814781 CAL HOME GRANT 096013 LOANS/PROJECT $ $ s $ TOTAL EXPENDITURES $ $ 16,057.92 s $ (16,057.92)
REVENUES - EXPENDITURES $ $ (16,061.00) $ s 16,061.00

CURB & GUTTER
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Receipts Receivables Balance 841300666 841 CURB & GUTTER 300666 CONTRA ACT LOAN PAYMENTS $ $ $ $ 84132A040 841 CURB & GUTTER 324040 BUILDING PERMITS $ $ $ $ 841343010 841 CURB & GUTTER 343010 STREET,SIDEWALK,CURB REPR $ 2,500.00 $ (229,16) $ $ 2,729.16 841360010 841 CURB & GUffiR 360010 INTEREST EARNINGS $ $ 187,55 $ $ (187 55) 841360110 841 CURB & GUTTER 360110 EARNED BANK INTEREST $ $ 60,13 $ $ (60 13) TOTAL REVENUES $ 2,500.00 $ 18.52 $ $ 2,481.48

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tille Account Account Titfe Budget YTD Expenses Encumbrances Balance 841414002~ 8414140 CURB & GUTTER 023000 REPAIR & MAINTSUPPLIES $ $ $ $ 8414140065 B414140 CURB & GUTTER 065028 MISC SIDEWALK PROJECT $ $ $ $ TOTAL EXPENDITURES $ $ $ $
REVENUES - EXPENDITURES $ 2,500.00 $ 18.52 $ $ 2,481.48

STORM DRAIN SYSTEM
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Receipts Receivables Balance 8563240II0 856 STORM DRAIN SYSTEM 324040 BUILDING PERMITS 0 $ 650 00 0 $ (650.00) 858360010 856 STORM DRAIN SYSTEM 360010 INTEREST EARNINGS 0 $ 267.21 0 $ (267 21) 856360ll0 856 STORM DRAIN SYSTEM 360110 EARNED BANK INTEREST 0 $ 97 53 0 $ (97,53) 856368010 856 STORM DRAIN SYSTEM 368010 ASSESSMENTS 0 $ 0 $ 858369090 856 STORM DRAIN SYSTEM 369090 OTHER MISC REVENUES 0 $ 0 8563990Q2 856 STORM DRAIN SYSTEM 399002 TRANSFER IN 0 $ 0 TOTAL REVENUES $ $ 1,014.74 $ $ (1,014.74)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 856064000 856 STORM DRAIN SYSTEM 064000 CAPITAL OUTLAY - EQUIPMNT $ $ $ $ TOTAL EXPENDITURES $ $ $ $
REVENUES - EXPENDITURES $ $ 1,014.74 $ $ (1,014.74)
08-CALHOME-4912
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Receipts Receivables Balance 8703oon7 870 08-CALHOME-4912 300777 SHE LOAN PORFOLIO PAYMNTS 0 $ 0 s 870300999 870 08-CALHOME-4912 300999 REVENUE-CDBG LOAN PAYMNTS 0 $ 0 s 870360010 870 08-CALHOME-4912 360010 INTERESTEARNINGS 0 $ 0 s 870369300 870 08-CALHOME-4912 369300 GRANT FUNDS RECEIVED 0 $ 0 s 870390100 870 08-CALHOME-4912 390100 TRANSFERS IN 0 $ 0 s TOTAL REVENUES $ $ $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 870487003< 8704870 08-CALHOME-4912 033002 BAD DEBT EXPENSE $ s 0 $ 870487009E 8704870 08-CALHOME-4912 095003 SUPPLIES & MATERIALS s $ 0 s 870487009E 8704870 08-CALHOME-4912 096013 LOANS/PROJECT s s 0 s 8704870097 8704870 08-CALHOME-4912 097009 ACT DEL-TRAVEL s s 0 s TOTAL EXPENDITURES $ $ $ $ REVENUES- EXPENDITURES $ $ $ $
10-STBG-6723
A
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 117;,3001n 875 !O·STBG•6723 300777 SHE LOAN PORFOLIO PAYMNTS $ s $ $ 875369300 875 !O-STBG-6723 369300 GRANT FUNDS RECEIVED $ s $ $ TOTAL REVENUES $ $ $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances Balance 875090300 ·a1s 10-Sll!G-6723 090300 FORWARD Pl TO HCD $ $ $ $ TOTAL EXPENDITURES $ $ $ $
REVENUES- EXPENDITURES $ $ $ $

SIERRA VIEW
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 883368090 883 SIERRA VIEW ASSESSME 368090 SIERRA VW LNDSCPE ASSMNT 22,165.00 $ 20,107-50 $ $ 2,057.50 TOTAL REVENUES 22,165.00 $ 20,107.50 $ $ 2,057.50

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 883488301G 8834883 SIERRA VIEW 010001 SALARIES - FULL TIME $ $ $ $ 8834883015 8834883 SIERRA VIEW 015002 FICA/MEDICARE CllY PAID $ $ $ $ 8834883015 8834883 SIERRA VIEW 015004 PERS - EPMC $ $ $ $ 8834883015 8834883 SIERRA VIEW 015005 PERS · EMPLOYER CONTRIBT $ $ $ $ 8834883015 8834883 SIERRA VIEW 015006 WORKER'S COMPENSATION $ $ $ $ 8B34B83015 8834B83 SIERRA VIEW 01500B HEALTHILIFEIDISAB INSURNC $ $ $ $ 8B3488301E 8834B83 SIERRA VIEW 016000 DEFERRED COMP BENEFIT s $ $ $ 8B348B3022 8834B83 SIERRA VIEW 022000 DEPART OPERATING SUPPLIES s $ $ $ 8834883022 8834B83 SIERRA VIEW 022002 ADMINISTRATIVE COSTS s $ $ $ 8834883022 8B34883 SIERRA VIEW 022012 VEHICLE FUEL AND OIL $ $ $ $ 8834883031 8834883 SIERRA VIEW 031000 PROFESSIONAL SERVICES $ 19,550.00 $ 24,256 84 $ $ (4,706.84) 88348B3032 8834B83 SIERRA VIEW 032001 UTILITIES-SCE $ 1.780,00 4,686.79 $ $ (2,906.79) 8834883032 8834883 SIERRA VIEW 032009 LLAD WATER USAGE $ 835.00 $ $ $ 835.00 8834883065 8834B83 SIERRA VIEW 065002 CONT-LANDSCAPE-SIERRAVIEW s $ $ $ TOTAL EXPENDITURES $ 22,165.00 $ 28,943.63 $ $
REVENUES - EXPENDITURES $ $ (8,836.13) $ $ 8,836.13

HERITAGE ASSESSMENT DIST
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 88436B0B0 884 HERITAGE ASSESSMENT 3680B0 HRTGE PK LNDSCPASSMT DIS $ 7,2B5 00 $ 7,710.33 $ $ TOTAL REVENUES $ 7,285.00 $ 7,710.33 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 8844884010 8844884 HERITAGE PARK 010001 SALARIES· FULL TIME s $ $ $ 884488401E 88448B4 HERITAGE PARK 015002 FICA/MEDICARE CITY PAID s $ $ $ 8844BB401E 88448B4 HERITAGE PARK 015004 PERS - EPMC $ $ $ $ 8844BB401E 8844884 HERITAGE PARK 015005 PERS· EMPLOYER CONTRIBT s $ $ $ 884488401E 8844884 HERITAGE PARK 015006 WORKER'S COMPENSATION $ $ $ $ 884488401E 8844884 HERITAGE PARK 015008 HEALTH/LIFEIDISAB INSURNC $ $ $ $ 884488401€ 8844884 HERITAGE PARK 016000 DEFERRED COMP BENEFIT $ $ $ $ 8844884022 8844884 HERITAGE PARK 022000 DEPART OPERATING SUPPLIES $ $ $ $ 8844884022 8844884 HERITAGE PARK 022002 ADMINISTRATIVE COSTS $ $ $ $ 8844884022 8844884 HERITAGE PARK 022012 VEHICLE FU ELAND OIL $ $ $ $ 8844884031 8844884 HERITAGE PARK 031000 PROFESSIONAL SERVICES $ 5,385.00 $ 6,457.45 $ $ 8844884032 8844884 HERITAGE PARK 032001 UTILITIES-SCE 1,155.00 $ 1,623.74 $ 8844884032 8844884 HERITAGE PARK 032009 LLAD WATER USAGE $ 745.00 $ $ $ 745.00 884488406E 8844884 HERITAGE PARK 065003 CONT-LANDSCAPE-HERUTAGEPK s $ $ $ TOTAL EXPENDITURES $ 7,285.00 $ 8,081.19 $ $
REVENUES-EXPENDITURES s $ (370.86) $ $ 370.86
SAMOA
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 88636B070 B66 SAMOA 366070 SAMOA ASSESSMENT DISTRICT $ 2,355.00 $ 4,523.56 $ $ TOTAL REVENUES $ 2,355.00 $ 4,523.56 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances Balance 88648B6010 8B64886 SAMOA STREET 010001 SALARIES· FULL TIME s $ $ $ 88648B601E 8864886 SAMOA STREET 015002 FICA/MEDICARE Cl1Y PAID s $ $ $ 88648B601E 8864886 SAMOA STREET 015004 PERS-EPMC $ $ $ $ 886488601E 8864886 SAMOA STREET 015005 PERS - EMPLOYER CONTRIBT $ $ $ $ 886488601E 8864886 SAMOA STREET 015006 WORKER'S COMPENSATION $ $ $ $ 886488601E 8864886 SAMOA STREET 015008 HEALTH/LIFE/DISAB INSURNC $ $ 886488601€ 88648B6 SAMOA STREET 016000 DEFERRED COMP BENEFIT s $ $ 88648B6022 88648B6 SAMOA STREET 022000 DEPART OPERATING SUPPLIES s $ 172.00 $ $ (172.00) 8864886022 B864886 SAMOA STREET 022002 ADMINISTRATIVE COSTS $ $ $ $ 8864886022 8B64886 SAMOA STREET 022012 VEHICLEFUEL AND OIL $ $ $ $ 886488602E 8864B86 SAMOA STREET 025000 SMALL TOOLS & EQUIPMENT $ $ $ $ 8864886031 8864886 SAMOA STREET 031000 PROFESSIONAL SERVICES s 1,905.00 $ 2,633,67 $ $ (928 67) 6864886032 8864686 SAMOA STREET 032001 UTILITIES-SCE $ 35.00 $ 574,06 $ $ (539.06) 8864886032 8864686 SAMOA STREET 032009 LLAD WATER USAGE s 415.00 $ $ $ 415.00 TOTAL EXPENDITURES $ 2,355.00 $ 3,579.73 $ $ (1,224.73) REVENUES - EXPENDITURES s $ 943.B3 $ $ (943.B3)

SWEETBRIER TOWNHOUSES
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Receipts Receivables Balance 887368075 887 SWEETBRIER TOWNHOL 368075 SWEETBRIER ASSESS DIST s 10,365,00 $ 11,385.04 $ $ 887390100 887 SWEETBRIER TOWNHOL 390100 TRANSFERS IN s $ $ $ TOTAL REVENUES s 10,365.00 $ 11,385.04 $ $ (1,020.04)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expense$ Encumbrances Balance 8874887 SWEETBRIER UNITS 010001 SALARIES - FULL TIME 0 $ 0 $ 8874887 SWEETBRIER UNITS 015002 FICA/MEDICARE CITY PAID 0 $ 0 $ 8874887 SWEETBRIER UNITS 015004 PERS - EPMC 0 $ a $
8874887 SWEETBRIER UNITS 015005 PERS- EMPLOYER CONTRIBT 0 $ 0 $ 8874887 SWEETBRIER UNITS 015006 WORKER'S COMPENSATION 0 $ 0 s 8874887 SWEETBRIER UNITS 015008 HEALTHILIFE/DISAB INSURNC 0 $ 0 s 8874887 SWEETBRIER UNITS 016000 DEFERRED COMP BENEFIT 0 $ 0 $ 8874887 SWEETBRIER UNITS 022000 DEPART OPERATING SUPPLIES 0 $ 212 00 0 $ (212.00) 8874887 SWEETBRIER UNITS 022002 ADMINISTRATIVE COSTS 0 $ 0 $ 8874887 SWEETBRIER UNITS 022012 VEHICLE FU ELAND OIL 0 s 0 $ 8874887 SWEETBRIER UNITS 031000 PROFESSIONAL SERVICES 9295 $ 10,340.17 0 s (1,045.17) 8874887 SWEETBRIER UNITS 032001 UTILITIES-SCE 290 $ 914.75 0 s (624.75) 8874887 SWEETBRIER UNITS 032009 LL.AD WATER USAGE 780 $ a 780 00 TOTAL EXPENDITURES $ 10,365,00 $ 11,466.92 $ $ (1,101.92) REVENUES - EXPENDITURES $ s (81.88) $ $ 81.88

PARKSIDE
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTO Receipts Receivables 888368085 888 PARKSIDE 368085 PARKSIDE ASSESS DIST $ 6,800.00 $ 5,741.84 $ $ TOTAL REVENUES $ 6,800.00 $ 5,741.84 $ $

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTO Expenses Encumbrances 8884888010 8884888 PARKSIDE ESTATES 010001 SALARIES - FULL TIME $ $ 8884888015 8884888 PARKSIDE ESTATES 015002 FICA/MEDICARE CITY PAID $ $ $ 8884888015 8884888 PARKSIDE ESTATES 015004 PERS-EPMC $ $ $ $ 8884888015 8884888 PARKSIDE ESTATES 015005 PERS- EMPLOYER CONTRIBT s $ $ $ 8884888015 8884888 PARKSIDE ESTATES 015006 WORKER'S COMPENSATION $ $ $ $ 8884888015 8884888 PARKSIDE ESTATES 015008 HEALTH/LIFE/DISAB INSURNC s $ $ $ 888488801E 8884888 PARKSIDE ESTATES 016000 DEFERRED COMP BENEFIT s $ $ $ 8884888022 8884888 PARKSIDE ESTATES 022000 DEPART OPERATING SUPPLIES $ $ $ $ 8884888022 8884888 PARKSIDE ESTATES 022002 ADMINISTRATIVE COSTS s $ $ $ 8884888022 8884888 PARKSIDE ESTATES 022012 VEHICLE FUEL AND OIL $ $ $ $ 8884888031 8884888 PARKSIDE ESTATES 031000 PROFESSIONAL SERVICES 5,120.00 $ 12,498.55 $ 8884888032 8884888 PARKSIDE ESTATES 032001 UTILITIES-SCE s 605.00 $ 1,899 71 $ $ 8884888032 8884888 PARKSIDE ESTATES 032009 LLAD WATER USAGE $ 1,075.00 $ $ $ 8884888037 8884888 PARKSIDE ESTATES 037000 OTHER SERVICES & CHARGES $ $ $ $ TOTAL EXPENDITURES $ 6,800.00 $ 14,398.26 $ $
REVENUES - EXPENDITURES $ $ (8,656.42) $ $

SIERRA VISTA ASSESSMENT
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Receipts Receivables Balance B09348001 889 SIERRA VISTA ASSESSMI 348001 SIERRA VISTA LOT SALES $ $ $ $ 889368076 889 SIERRA VISTAASSESSMI 36B076 SIERRA VISTA ASSESSMENT $ 6,105 00 $ 5,885.70 $ $ 21930 889390100 889 SIERRA VISTA ASSESSMI 390100 TRANSFERS IN $ $ $ $ TOTAL REVENUES $ 6,105.00 $ 5,885.70 $ $ 219.30

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 8894889010 8894889 SIERRAVISTAASSESSMI 010001 SALARIES- FULL TIME s s 24,38 $ $ (24.38) 8894889010 8894889 SIERRA VISTA ASSESS Ml 010002 SALARIES- PARTTIME $ $ $ $ 889488901E 8894889 SIERRAVISTAASSESSMI 015002 FICA/MEDICARE CITY PAID s s 1.41 $ $ (1.41) 889488901!: 8894889 SIERRAVISTAASSESSMI 015005 PERS- EMPLOYER CONTRIBT $ $ 3.63 $ $ (3,63) 889488901E 8894889 SIERRAVISTAASSESSMI 015006 WORKER'S COMPENSATION $ .$ 2.21 s $ (2,21) 889488901E 8894889 SIERRAVISTAASSESSMI 015008 HEALTH/LIFE/DISAB INSURNC s $ 0.12 s $ (0.12) 889488901E 8894889 SIERRAVISTAASSESSMI 016000 DEFERRED COMP BENEFIT $ $ 0.69 $ $ (0 69) 8894889022 8894889 SIERRA VISTAASSESSMI 022000 DEPARTOPERATING SUPPLIES s $ 11,044.99) $ $ 1,044,99 8894889022 8894889 SIERRA VISTAASSESSMI 022002 ADMINISTRATIVE COSTS s s $ $ 8894889022 8894889 SIERRA VISTA ASSESSMI 022012 VEHICLE FUEL AND OIL s $ s $ 8894889031 8894889 SIERRA VISTA ASSESSMI 031000 PROFESSIONAL SERVICES $ 5,385.00 s 4,186.40 s $ 1,198.60 8894889032 8894889 SIERRA VISTAASSESSMI 032001 UTILITIES-see $ 720,00 $ 3,202.42 s $ (2,482.42) 8894889032 8894889 SIERRA VISTA ASSESSMI 032009 LLAD WATER USAGE $ $ $ $ TOTAL EXPENDITURES $ 6,105.00 $ 6,376.27 $ $ (271.27)
REVENUES - EXPENDITURES $ $ (490.57) $ $ 490.57

MAPLE VALLEY ASSESSMENT
REVENUES FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Receipts Receivables Balance 890368077 890 MAPLE VALLEY ASSESSf 368077 MAPLE VALLEY ASSESSMENT 4,201.00 $ 4,221.09 $ $ (20.09) TOTAL REVENUES $ 4,201.00 $ 4,221.09 $ $ (20.09)

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title Budget YTD Expenses Encumbrances Balance 8904890010 8904890 MAPLE VALLEY ASSESSf 010001 SALARIES- FULL TIME $ $ $ $ 890489001E 8904890 MAPLE VALLEY ASSESSf 015002 FICA/MEDICARE CITY PAID $ $ $ $ 890489001E 8904890 MAPLE VALLEY ASSESSf 015005 PERS - EMPLOYER CONTRIBT s $ $ $ 890489001E 8904890 MAPLE VALLEY ASSESSf 015006 WORKER'S COMPENSATION $ $ $ $ 890489001E 8904890 MAPLE VALLEY ASSESSf 015008 HEALTH/LIFE/DISAB INSURNC $ $ $ $ 890489001E 8904890 MAPLE VALLEY ASSESSf 016000 DEFERRED COMP BENEFIT $ $ $ $ 8904890022 8904890 MAPLE VALLEY ASSESSf 022000 DEPART OPERATING SUPPLIES s $ $ $ 8904890022 8904890 MAPLE VALLEY ASSESSf 022002 ADMINISTRATIVE COSTS $ $ $ 8904890022 8904890 MAPLE VALLEY ASSESSf 022012 VEHICLE FU ELAND OIL s $ $ $ 890489003] 8904890 MAPLE VALLEY ASSESSf 031000 PROFESSIONAL SERVICES $ 2,815.00 $ 1,448 20 $ $ 1,366 80 8904890032 8904890 MAPLE VALLEY ASSESSf 032001 UTILITIES-SCE s 721,00 $ 1,325 53 $ $ (604,53) 8904890032 8904890 MAPLE VALLEY ASSESSf 032009 LLAD WATER USAGE s 665.00 $ $ $ 665,00 TOTAL EXPENDITURES $ 4,201.00 $ 2,773.73 $ $ 1,427.27
REVENUES - EXPENDITURES $ $ 1,447.36 $ $ (1,447.36)

MAPLE VALLEY ASSESSMENT
REVENUES FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Receipts Receivables Balance 891368091 891 PELOUS RANCH 368091 PELOUS RANCH LLAD $ 20,230.00 $ 16,495.00 $ $ 3,735 00 TOTAL REVENUES $ 20,230.00 $ 16,495.00 $ $ 3,735.00

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Tille Account Account Title Budget YTD Expenses Encumbrances Balance 891489101C 8914891 PELOUS RANCH 010001 SALARIES· FULL TIME $ s $ $ 891489101S 8914891 PELOUS RANCH 015002 FICA/MEDICARE CITY PAID $ $ s 891489101S 8914891 PELOUS RANCH 015004 PERS-EPMC $ s s 891489101S 8914891 PELOUS RANCH 015005 PERS · EMPLOYER CONTRIBT $ $ s s 891489101S 6914891 PELOUS RANCH 015006 WORKER'S COMPENSATION $ $ $ s 891489101S 8914891 PELOUS RANCH 015006 HEALTH/LIFE/DISAB INSURNC $ s s s 891489101E 8914891 PELOUS RANCH 016000 DEFERRED COMP BENEFIT s s $ s 8914891022 8914891 PELOUS RANCH 022000 DEPART OPERATING SUPPLIES s $ s $ 8914691022 8914891 PELOUS RANCH 022002 ADMINISTRATIVE COSTS $ s s s 8914891022 8914891 PELOUS RANCH 022012 VEHICLE FU ELAND OIL $ $ s s 891469103] 6914691 PELOUS RANCH 031000 PROFESSIONAL SERVICES $ 11.310 00 s 10,712 57 s $ 597.43 6914891032 8914691 PELOUS RANCH 032001 UTILITIES-SCE $ 5,065.00 $ 9,806.76 s (4,723.78) 8914691032 8914891 PELOUS RANCH 032009 LLAD WATER USAGE $ 3,635.00 $ $ $ 3,635.00 TOTAL EXPENDITURES s 20,230.00 $ 20,521.35 $ $ (291.35) REVENUES· EXPENDITURES s $ s 4,026.35

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: October 22, 2024
DEPARTMENT: Finance
FROM: Lacy Meneses, Director of Finance
AGENDA TITLE: 2024/2025 Water & Sewer Funds Budget Amendment

ACTION & RECOMMENDATION
Approve the City of Lindsay revised budget.

BACKGROUND | ANALYSIS
The City of Lindsay City Council had approved the 2024/2025 City budget on June 25, 2024, with the understanding that the budget would be further evaluated, and significant revisions would be brought back to Council for approval.

The City is having to address deficiencies that have been identified in both the annual audit as well as the previous state audit. Therefore, significant budget revisions are being made to address audit findings and maintain solvency.

The Water Enterprise Fund budget for 2024/2025 has now been revised from a deficit of $385,554.25 to now building a reserve of $314,847.75. (This budget is contingent on the rate increases from the prop 218 process).

The Sewer Enterprise Fund budget for 2024/2025 has now been revised from a deficit of $311,645.50 to now building a reserve of $26,602.82.

Staff will continue working on the remaining areas of the budget to make further adjustments. As this work progresses, additional budget amendments will be brought back to Council for consideration.

FISCAL IMPACT
All budget and CIP project values are based upon the best available data. Updates to the budget will be presented on a quarterly basis to Council and the public.

ATTACHMENTS

1. Water Fund Budget Amendment

2. Sewer Fund Budget Amendment
Reviewed/Approved: _____
Item #: 11.2
Action Items
WATER

REVENUES
KEY FUND/DEPT FUND/DEPT Title Account Account Title 2024 ACTUALS ORIGINAL BUDGET REVISED BUDGET 552328045 552 WATER 328045 WATER ACRE ASSESSMENT $ -
552341080 552 WATER 341080 PENALTY & MISC SRV FEES $ 29,120.00 $ 65,000.00 $ 65,000.00 552348010 552 WATER 348010 WATER SERVICE CHARGES $ 1,372,929.68 $ 1,405,000.00 $ 2,107,500.00 552348011 552 WATER 348011 PAGE/MOOR TRACT $ 82,815.95 $ 83,650.00 $ 83,650.00 552348020 552 WATER 348020 WATER CONNECTION CHARGES $ 3,551.85 $ 4,500.00 $ 4,500.00 552348021 552 WATER 348021 NEW UTILITY ACC. SET-UP $ 2,408.00 $ 2,000.00 $ 2,000.00 552348030 552 WATER 348030 SALE OF SURPLUS WATER $ 218,550.00 552348040 552 WATER 348040 OTHER WATER REVENUES $ 8,177.99 $ 10,000.00 $ 10,000.00 552360090 552 WATER 360090 WTR EMRGNCY DROUGHT $ -
552360110 552 WATER 360110 EARNED BANK INTEREST $ 39.56 552369090 552 WATER 369090 OTHER MISC REVENUES $ (528.98) 552369115 552 WATER 369115 AB303 CLEAN DRINKING WATR $ - 552369300 552 WATER 369300 GRANT FUNDS RECEIVED $ 2,796.97 552369400 552 WATER 369400 REBATES/REFUND/REIMBURSMT $ 11,094.39 552369404 552 WATER 369404 SHE WELL CONTRIBUTION $ -
552369405 552 WATER 369405 INTERFUND DEBT $ 68,099.89 $ 68,100.00 $ 68,100.00 552380185 552 WATER 380185 OVER/SHORT $ 1.00
552390100 552 WATER 390100 TRANSFERS IN $ -
TOTAL REVENUES $ 1,799,056.30 $ 1,638,250.00 $ 2,340,750.00

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title YTD Expenses ORIGINAL BUDGET REVISED BUDGET 552090200 552 WATER 090200 TRANSFERS OUT $ -
552099002 552 WATER 099002 WRITE-OFF - UNCOLLECTIBLE $ - 5524552010000 5524552 WATER 010000 AD'L SALARY:SPECIAL PAYS $ (401.54) 5524552010001 5524552 WATER 010001 SALARIES - FULL TIME $ 269,760.13 $ 362,509.00 $ 305,852.00 5524552010002 5524552 WATER 010002 SALARIES - PART TIME $ - 5524552010003 5524552 WATER 010003 SALARIES - OVERTIME $ 7,414.07 $ 7,500.00 $ 7,500.00 5524552010008 5524552 WATER 010008 TEMPS $ 6,027.72
5524552015000 5524552 WATER 015000 BENEFITS $ -
5524552015001 5524552 WATER 015001 TAXABLE FRINGE BENEFITS $ - 5524552015002 5524552 WATER 015002 FICA/MEDICARE CITY PAID $ 19,683.07 $ 24,449.00 5524552015004 5524552 WATER 015004 PERS - EPMC $ -
5524552015005 5524552 WATER 015005 PERS - EMPLOYER CONTRIBT $ 29,745.35 $ 45,491.00 $ 39,925.00 5524552015006 5524552 WATER 015006 WORKER'S COMPENSATION $ 22,490.79 $ 32,920.00 $ 27,964.00 5524552015007 5524552 WATER 015007 STATE UNEMPLOYMENT BENEFT $ - $ 123,165.00 $ 123,165.00 5524552015008 5524552 WATER 015008 HEALTH/LIFE/DISAB INSURNC $ 49,246.36 $ 28,781.00 $ 74,543.00 5524552015009 5524552 WATER 015009 OPEB CURRENT LIAB EXPENSE $ - 15014 $ 40.00 $ 40.00
5524552015015 5524552 WATER 015015 PERS UNFUNDED LIABILITY $ 94,748.49 $ 89,700.00 $ 89,700.00 5524552015018 5524552 WATER 015018 BOOT ALLOWANCE $ 1,166.85 5524552015200 5524552 WATER 015200 PENSION EXPENSE $ -
5524552016000 5524552 WATER 016000 DEFERRED COMP BENEFIT $ 9,824.64 $ 12,421.00 $ 11,462.00 5524552021000 5524552 WATER 021000 OFFICE SUPPLIES/MATERIALS $ 71.58 5524552022000 5524552 WATER 022000 DEPART OPERATING SUPPLIES $ 72,511.81 $ 68,000.00 $ 68,000.00 5524552022001 5524552 WATER 022001 WATER SUPPLY TESTING $ 40,543.69 $ 50,000.00 $ 50,000.00 5524552022004 5524552 WATER 022004 WELLS MATERIALS $ 27,761.57 $ 25,000.00 $ 25,000.00 5524552022006 5524552 WATER 022006 MTNCE MATERIALS & SERVICE $ 5,142.81 $ 5,000.00 $ 5,000.00 5524552022007 5524552 WATER 022007 TREATMENT PLANT MATERIALS $ 91,495.84 $ 63,000.00 $ 63,000.00 5524552022010 5524552 WATER 022010 RAW CANAL WATER $ 32,629.12 $ 225,000.00 $ 225,000.00 5524552022012 5524552 WATER 022012 VEHICLE FUEL AND OIL $ 6,350.83 $ 6,500.00 $ 6,500.00 22013 $ 3,048.00 $ 3,048.00
5524552022015 5524552 WATER 022015 VEHICLE REPAIR & MAINT $ 2,809.26 $ 5,000.00 $ 5,000.00 5524552023000 5524552 WATER 023000 REPAIR & MAINT SUPPLIES $ 26,230.85 $ 30,000.00 $ 30,000.00 5524552023015 5524552 WATER 023015 SOFTWARE $ 15,848.88 $ 14,300.00 $ 14,300.00 5524552024005 5524552 WATER 024005 UNIFORM ALLOWANCE - PSO $ 11.89 5524552025000 5524552 WATER 025000 SMALL TOOLS & EQUIPMENT $ 846.86 5524552031000 5524552 WATER 031000 PROFESSIONAL SERVICES $ 83,898.15 $ 80,000.00 $ 80,000.00 5524552031009 5524552 WATER 031009 AUDIT SERVICES $ 15,807.25 $ 15,807.25 $ 15,807.25 5524552031015 5524552 WATER 031015 SGMA $ -
5524552032002 5524552 WATER 032002 UTILITIES-GAS $ -
5524552032005 5524552 WATER 032005 WELLS UTILITIES $ -
5524552032006 5524552 WATER 032006 UTILITIES $ 317,686.51 $ 300,000.00 $ 300,000.00 5524552032007 5524552 WATER 032007 PERMITS / FEES / LICENSES $ 61,932.53 $ 70,000.00 $ 70,000.00 5524552033001 5524552 WATER 033001 PHONE & VOICE $ 11,159.05 $ 12,000.00 $ 12,000.00 5524552033002 5524552 WATER 033002 BAD DEBT EXPENSE $ - 5524552034000 5524552 WATER 034000 LIABILITY INSURANCE $ 86,170.95 $ 49,119.00 $ 49,119.00 5524552034001 5524552 WATER 034001 DEPR/AMORT EXPENSE $ - 5524552036000 5524552 WATER 036000 REPAIR & MTNCE SERVICES $ 28,004.04 $ 30,000.00 $ 30,000.00 5524552036001 5524552 WATER 036001 EMERGENCY REPAIR LINE $ 37,907.49 $ 50,000.00 $ 50,000.00 5524552037000 5524552 WATER 037000 OTHER SERVICES & CHARGES $ 61,230.28 $ 64,000.00 $ 64,000.00 5524552037004 5524552 WATER 037004 DUES, SUBSCRIPTIONS $ 1,776.25 $ 2,500.00 $ 2,500.00 37012 $ 3,129.00 $ 3,154.00
5524552037014 5524552 WATER 037014 EQUIPMENT RENTALS $ - 5524552038000 5524552 WATER 038000 ENGINEERING $ 26,388.48 $ 35,000.00 $ 35,000.00 5524552038002 5524552 WATER 038002 MEETINGS & TRAVEL $ 4,415.08 $ 5,000.00 $ 5,000.00 5524552038005 5524552 WATER 038005 WATER RIGHTS FEE - BOE $ - 5524552047001 5524552 WATER 047001 DEBT INTEREST EXPENSE $ 22,421.66 $ 44,424.00 $ 44,424.00 5524552047002 5524552 WATER 047002 PRINCIPAL PAYMENT ON LTD $ 63,389.34 $ 65,450.00 $ 65,450.00 5524552050006 5524552 WATER 050006 CAP TANK REPLACEMENT FUND $ - 5524552064000 5524552 WATER 064000 CAPITAL OUTLAY - EQUIPMNT $ 305,006.33 5524552064002 5524552 WATER 064002 CAP OULTLAY/IMPROVEMENT $ - 5524552064007 5524552 WATER 064007 CAPITAL O/L $ -
5524552064009 5524552 WATER 064009 CIP PROFESSIONAL SRVS $ - 5524552066000 5524552 WATER 066000 NEW VEHICLE PURCHASE $ - 5524552066010 5524552 WATER 066010 NEW VEHICLE EQUIPMENT $ - 5524552095001 5524552 WATER 095001 PERSONNEL SERVICES $ - TOTAL EXPENDITURES $ 1,959,154.31 $ 2,023,804.25 $ 2,025,902.25 REVENUES - EXPENDITURES $ (160,098.01) $ (385,554.25) $ 314,847.75 SEWER

REVENUES
KEY FUND/DEPT FUND/DEPT Title Account Account Title 2024 ACTUALS ORIGINAL BUDGET REVISED BUDGET 553324040 553 SEWER 324040 BUILDING PERMITS $ 1,050.00 $ 1,500.00 $ 1,500.00 553341080 553 SEWER 341080 PENALTY & MISC SRV FEES $ -
553348050 553 SEWER 348050 SEWER SERVICE CHARGES $ 1,465,048.10 $ 1,475,000.00 $ 1,475,000.00 553348060 553 SEWER 348060 CONNECTION CHARGES $ 950.00 $ 1,000.00 $ 1,000.00 553348085 553 SEWER 348085 SEWER ACREAGE ASSESSMENT $ - 553360010 553 SEWER 360010 INTEREST EARNINGS $ 17,335.92 553360110 553 SEWER 360110 EARNED BANK INTEREST $ 13,107.94 $ 3,000.00 $ 3,000.00 553369090 553 SEWER 369090 OTHER MISC REVENUES $ -
553369300 553 SEWER 369300 GRANT FUNDS RECEIVED $ 6,214.85 553369400 553 SEWER 369400 REBATES/REFUND/REIMBURSMT $ - 553369405 553 WATER 369405 INTERFUND DEBT $ 68,005.00 $ 68,005.00 553390100 553 SEWER 390100 TRANSFERS IN $ -
TOTAL REVENUES $ 1,503,706.81 $ 1,548,505.00 $ 1,548,505.00

EXPENDITURES
KEY FUND/DEPT FUND/DEPT Title Account Account Title YTD Expenses ORIGINAL BUDGET REVISED BUDGET 553090200 553 SEWER 090200 TRANSFERS OUT $ -
5534553010000 5534553 SEWER 010000 AD'L SALARY:SPECIAL PAYS $ 5,894.80 5534553010001 5534553 SEWER 010001 SALARIES - FULL TIME $ 249,920.60 $ 306,723.00 $ 279,279.00 5534553010002 5534553 SEWER 010002 SALARIES - PART TIME $ - 5534553010003 5534553 SEWER 010003 SALARIES - OVERTIME $ 10,740.81 $ 11,000.00 $ 11,000.00 5534553010008 5534553 SEWER 010008 TEMPS $ 6,027.70
5534553015000 5534553 SEWER 015000 BENEFITS $ -
5534553015002 5534553 SEWER 015002 FICA/MEDICARE CITY PAID $ 18,127.26 $ 24,706.00 $ 22,607.00 5534553015004 5534553 SEWER 015004 PERS - EPMC $ -
5534553015005 5534553 SEWER 015005 PERS - EMPLOYER CONTRIBT $ 29,587.33 $ 34,629.00 $ 31,977.00 5534553015006 5534553 SEWER 015006 WORKER'S COMPENSATION $ 21,894.64 $ 28,258.00 $ 25,858.00 5534553015008 5534553 SEWER 015008 HEALTH/LIFE/DISAB INSURNC $ 55,257.67 $ 136,057.00 $ 60,000.00 5534553015009 5534553 SEWER 015009 OPEB CURRENT LIAB EXPENSE $ - 5534553015015 5534553 SEWER 015015 PERS UNFUNDED LIABILITY $ 18,353.45 $ 79,910.00 $ 69,648.00 5534553015018 5534553 SEWER 015018 BOOT ALLOWANCE $ 640.14 5534553015200 5534553 SEWER 015200 PENSION EXPENSE $ -
5534553016000 5534553 SEWER 016000 DEFERRED COMP BENEFIT $ 5,566.82 $ 8,135.00 $ 7,497.00 5534553019000 5534553 SEWER 019000 OPERATIONAL SERVICES&SUPP $ 445.50 5534553021000 5534553 SEWER 021000 OFFICE SUPPLIES/MATERIALS $ 83.60 5534553022000 5534553 SEWER 022000 DEPART OPERATING SUPPLIES $ 43,819.26 $ 48,000.00 $ 40,000.00 5534553022007 5534553 SEWER 022007 TREATMENT PLANT MATERIALS $ - 5534553022008 5534553 SEWER 022008 TREATMENT PLANT REPAIRS $ 6,795.56 $ 10,000.00 $ 6,500.00 5534553022012 5534553 SEWER 022012 VEHICLE FUEL AND OIL $ 21,600.32 $ 20,000.00 $ 20,000.00 22013 $ 2,040.00 $ 2,040.00
5534553022015 5534553 SEWER 022015 VEHICLE REPAIR & MAINT $ 1,427.57 $ 3,500.00 $ 1,350.00 5534553023015 5534553 SEWER 023015 SOFTWARE $ 15,848.77 $ 14,300.00 $ 14,300.00 5534553025000 5534553 SEWER 025000 SMALL TOOLS & EQUIPMENT $ - 5534553031000 5534553 SEWER 031000 PROFESSIONAL SERVICES $ 69,389.70 $ 50,000.00 $ 50,000.00 5534553031006 5534553 SEWER 031006 WASTE DISCHARGE PERMIT $ 88,736.00 $ 135,000.00 $ 135,000.00 5534553031007 5534553 SEWER 031007 MONITORING $ 10,581.25 $ 50,000.00 $ 13,000.00 5534553031009 5534553 SEWER 031009 AUDIT SERVICES $ 12,049.50 $ 12,049.50 $ 12,049.50 5534553032001 5534553 SEWER 032001 UTILITIES-SCE $ 129,412.63 $ 113,300.00 $ 113,300.00 5534553032002 5534553 SEWER 032002 UTILITIES-GAS $ -
5534553032007 5534553 SEWER 032007 PERMITS / FEES / LICENSES $ 3,101.10 5534553033001 5534553 SEWER 033001 PHONE & VOICE $ 15,217.85 $ 16,000.00 $ 16,000.00 5534553034000 5534553 SEWER 034000 LIABILITY INSURANCE $ 86,269.48 $ 43,760.00 $ 43,760.00 5534553034001 5534553 SEWER 034001 DEPR/AMORT EXPENSE $ - 5534553036000 5534553 SEWER 036000 REPAIR & MTNCE SERVICES $ 25,662.30 $ 30,000.00 $ 30,000.00 5534553036001 5534553 SEWER 036001 EMERGENCY REPAIR LINE $ 54,796.16 $ 45,000.00 $ 45,000.00 5534553036002 5534553 SEWER 036002 TONYVILLE LIFT STATION $ 6,808.55 $ 5,000.00 $ 5,000.00 5534553036003 5534553 SEWER 036003 EL RANCHO LIFT STATION $ 1,756.54 $ 5,000.00 $ 5,000.00 5534553037000 5534553 SEWER 037000 OTHER SERVICES & CHARGES $ 2,596.71 $ 3,000.00 $ 3,000.00 5534553037004 5534553 SEWER 037004 DUES, SUBSCRIPTIONS $ 166.25 37012 $ 3,190.00 $ 3,204.00
5534553038002 5534553 SEWER 038002 MEETINGS & TRAVEL $ 22.58 $ 2,500.00 $ 2,500.00 5534553047001 5534553 SEWER 047001 DEBT INTEREST EXPENSE $ 71,200.70 $ 143,701.00 $ 143,701.00 5534553047002 5534553 SEWER 047002 PRINCIPAL PAYMENT ON LTD $ 198,792.30 $ 205,392.00 $ 205,392.00 5534553064000 5534553 SEWER 064000 CAPITAL OUTLAY - EQUIPMNT $ 17,802.37 $ - $ - 5534553064001 5534553 SEWER 064001 LOG POND MONITORING $ 16,198.04 $ 20,000.00 $ 20,000.00 5534553064002 5534553 SEWER 064002 CAP OULTLAY/IMPROVEMENT $ 33,855.75 $ 250,000.00 $ 83,939.68 5534553064006 5534553 SEWER 064006 MACH & EQUIP $ -
5534553066000 5534553 SEWER 066000 NEW VEHICLE PURCHASE $ - 5534553066010 5534553 SEWER 066010 NEW VEHICLE EQUIPMENT $ - 6004553031000 6004553 CAPITAL IMPROVE SEWER031000 PROFESSIONAL SERVICES $ - 6004553064002 6004553 CAPITAL IMPROVE SEWER064002 CAP OULTLAY/IMPROVEMENT $ - TOTAL EXPENDITURES $ 1,356,447.56 $ 1,860,150.50 $ 1,521,902.18 REVENUES - EXPENDITURES $ 147,259.25 $ (311,645.50) $ 26,602.82

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: October 22, 2024
DEPARTMENT: Finance
FROM: Lacy Meneses, Director of Finance
Neyba Amezcua, Principal Project Manager-QK, Inc.

Erik Helgeson, Bartle Wells Associates
AGENDA TITLE: Proposition 218 Process and Approval of 2024 Water and Sewer Rates

ACTION & RECOMMENDATION
Staff recommend Council take the following actions:

1. Receive the Water and Sewer Rate Study Report by Bartle Wells and Associates as final.

2. Conduct Proposition 218 public hearing increasing Water and Sewer rates for the City of Lindsay.

3. Adopt Resolution 24-37 approving a rate increase for Water Services.

4. Adopt Resolution 24-38 approving a rate increase for Sewer Services.

BACKGROUND | ANALYSIS
In early 2024, the City engaged Bartle Wells and Associates (BWA) to perform a rate study to determine appropriate rates needed to recover the City’s costs for providing water and sewer utility services. The primary purpose of this study was to analyze the City’s water and sewer enterprise funds, incorporate the findings of the Pavement Impact Cost Study, and make recommendations that would enhance financial sustainability and review rates to ensure that they adhere to the State’s legal requirements. BWA’s report summarized key findings and recommendations for the overall revenue increases over the next five years.

At the City Council meeting of August 27, 2024, the Council received a draft Water and Wastewater Rate Study, along with a presentation which summarized BWA’s findings and proposed three (3) different options for potential rate increases needed to recover the City’s costs of providing water and sewer utility services. After the presentation and discussion, it was motioned and unanimously carried to move forward with Option 2 for both the Water and Wastewater Enterprise Funds. It was further agreed upon to authorize Resolution No. 24- 30 setting a Proposition 218 Public Hearing date where the proposed rate adjustments would be considered for adoption. The Council also authorized staff to send a Notice of Public Hearing to all City of Lindsay water and wastewater customers.

Proposition 218 outlines specific procedures and requirements for the adoption and increase of property related fees and charges, including water and sewer rates. Local governments must provide a forty-five (45) notice of proposed rate increases to all affected property owners. A public hearing must be held to discuss the proposed increases, providing an opportunity for property owners to voice their concerns. Written protests shall be received until the closing of the public hearing and will be tallied and reported prior to the Council’s consideration of the increases. If the City has received eligible protests from a majority of all property’s being serviced, the City Council will not approve the rate increase(s).

Accordingly, staff recommends that the Lindsay City Council receive the Water and Wastewater Rate Study as final, hold a public hearing, accept public comment, and introduce and approve rate increases as outlined in Option 2 for water services and Option 2 for sewer services.

Item #: 12.1
Public Hearing

FISCAL IMPACT
The rate increase for water and sewer services would address the existing deficits in the water and sewer funds. Additionally, the proposed new rates would enable the City to establish a reserve in these funds for maintaining and repairing the infrastructure as needed.

ATTACHMENTS

1. Water & Sewer Rate Study Report

2. Resolution 24-37 Water Rate Increase

3. Resolution 24-38 Sewer Rate Increase
Reviewed/Approved: _____
City of Lindsay
Water and Wastewater
Enterprise Financial Plans and
Rate Recommendations
Final Report
October 15, 2024
October 15, 2024
City of Lindsay
251 E. Honolulu St.,
Lindsay, CA 93247
Attention: Daymon Qualls, City Manager
Re: Water and Wastewater Rate Study
Bartle Wells Associates is pleased to submit to the City of Lindsay (City) the attached Final Water and Wastewater Rate Study. The study presents Bartle Wells Associate’s analysis of the operating and non-operating expenses of the City’s water and wastewater enterprise funds and provides fiveyear cash flow projections and rates. The primary purpose of this study was to make recommendations that would achieve their financial sustainability while improving legal compliance and proportionality.

BWA finds that the rates and charges proposed in our report reflect the cost-of-service for each customer, follow generally accepted rate setting principles, and adhere to the substantive requirements of Proposition 218. BWA believes the proposed rates are fair and reasonable to the City’s customers.

We have enjoyed working with the City on this rate study and appreciate the assistance of City staff members throughout the project. Please contact us with any future questions about this study and the rate recommendations.

Sincerely,
Erik Helgeson, MBA
Principal/ Vice President
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TABLE OF CONTENTS
1 Background & Objectives........................................................................................3 2 Legal Requirements & Rate Methodology...............................................................4

2.1 Constitutional Rate Requirements...................................................................................4

2.2 Water and Wastewater Rate-Setting Methodology ........................................................5 3 Water Demand and Customer Characteristics.........................................................7

3.1 Projected Water Demand.................................................................................................7

3.2 Water Services and Equivalent Capacity ..........................................................................7 4 Water Finances & Cash Flow Projections.................................................................9

4.1 Water Financial Overview ................................................................................................9

4.2 Water Enterprise Financial Projections............................................................................9

4.3 Water Cash Flow Projection Scenarios...........................................................................10

4.4 Water Financial Plan Scenario 1: Immediate Revenue Increase....................................12

4.5 Water Financial Plan Scenario 2: Partial Phase-In Revenue Increase ............................14

4.6 Water Financial Plan Scenario 3: Phased-In Revenue Increase .....................................16 5 Water Cost of Service Rate Derivation ..................................................................18

5.1 Functional Allocation and Rate Derivation.....................................................................18

5.2 Water Rate Structure Recommendations......................................................................20

5.3 Rate Derivation...............................................................................................................21

5.4 Recommended Water Rates...........................................................................................23

5.5 Bill Impacts ...................................................................................................................26 6 Regional Water Rate Survey .................................................................................29 7 Water Summary and Recommendations...............................................................30 8 Wastewater FINANCES AND CASH FLOW Projections............................................31

8.1 Wastewater Financial Overview.....................................................................................31

8.2 Wastewater Enterprise Financial Projections................................................................31

8.3 Wastewater Cash flow Projection Scenarios..................................................................32

8.4 Wastewater Financial Plan Scenario 1: Immediate Revenue Increase ..........................32

8.5 Wastewater Financial Plan Scenario 2: Partial Phase-In Revenue Increase ..................34 9 Wastewater Cost of Service Analysis and Rate Derivation.....................................37

9.1 Wastewater Cost of Service Rate Derivation Process....................................................37

9.2 Flows and Loadings.........................................................................................................38

9.3 Functional Allocation......................................................................................................38

9.4 Revenue Requirements by Class ....................................................................................41

9.5 Wastewater Rate Structure Recommendations ............................................................42

9.6 Rate Derivation...............................................................................................................42

9.7 Recommended Wastewater Rates.................................................................................44 10 Regional Wastewater Rate Survey ........................................................................46 11 Wastewater Summary and Recommendations .....................................................47 TABLES
Table 1. Historic and Projected Metered Water Demand...................................................................7 Table 2. Water Services and Meter Equivalent Units...........................................................................8 Table 3. Water Cashflow Scenario Comparison..................................................................................11 Table 4. Water Scenario 1 Cash Flow Projection Summary ...............................................................12 Table 5. Projected Revenues & Expenses: Water Scenario 1.............................................................13 Table 6. Water Scenario 2 Cash Flow Projection Summary ...............................................................14 Table 7. Projected Revenues & Expenses: Water Scenario 2.............................................................15 Table 8. Water Scenario 3 Cash Flow Projection Summary ...............................................................16 Table 9. Projected Revenues & Expenses: Water Scenario 3.............................................................17 Table 10. Scenario 1 Functional Allocation.........................................................................................19 Table 11. Scenario 2 Functional Allocation.........................................................................................20 Table 12. Scenario 3 Functional Allocation.........................................................................................20 Table 13. Scenario 1 Rate Derivation..................................................................................................21 Table 14. Scenario 2 Rate Derivation..................................................................................................22 Table 15. Scenario 3 Rate Derivation..................................................................................................22 Table 16. Scenario 1 Recommended Water Rates .............................................................................23 Table 17. Scenario 2 Recommended Water Rates .............................................................................24 Table 18. Scenario 3 Recommended Water Rates .............................................................................25 Table 19. Scenario 1 Bill Impacts.........................................................................................................26 Table 20. Scenario 2 Bill Impacts.........................................................................................................27 Table 21. Scenario 3 Bill Impacts.........................................................................................................28 Table 22. Wastewater Scenario 1 Cash Flow Projection Summary ...................................................32 Table 23. Projected Wastewater Revenues & Expenses: Scenario 1.................................................33 Table 24. Wastewater Scenario 2 Cash Flow Projection Summary ...................................................34 Table 25. Projected Wastewater Revenues & Expenses: Scenario 2.................................................35 Table 26. Wastewater Flows and Loading ..........................................................................................38 Table 27. Scenario 1 Functional Cost Allocation.................................................................................39 Table 28. Scenario 2 Functional Cost Allocation.................................................................................40 Table 29. Scenario 1 Functional Rate Revenue Requirement............................................................40 Table 30. Scenario 2 Functional Rate Revenue Requirement............................................................40 Table 31. Scenario 1 Allocation Units .................................................................................................40 Table 32. Scenario 2 Allocation Units .................................................................................................40 Table 33. Scenario 1 Flow and Strength Revenue Requirement by Class..........................................41 Table 34. Scenario 2 Flow and Strength Revenue Requirement by Class..........................................41 Table 35. Scenario 1 Rate Derivation..................................................................................................42 Table 36. Scenario 2 Rate Derivation..................................................................................................43 Table 37. Scenario 1 Projected Wastewater Rates.............................................................................44 Table 38. Scenario 2 Projected Wastewater Rates.............................................................................45

FIGURES
Figure 1: Cost of Service Rate-Setting Methodology............................................................................6 Figure 2: Water Scenario 1 Projected Cashflow Graph ......................................................................12 Figure 3: Water Scenario 2 Projected Cashflow Graph ......................................................................14 Figure 4: Water Scenario 3 Projected Cashflow Graph ......................................................................16 Figure 5: Scenario 1 Bill Impacts..........................................................................................................26 Figure 6: Scenario 2 Bill Impacts..........................................................................................................27 Figure 7: Scenario 3 Bill Impacts..........................................................................................................28 Figure 8: Regional Water Rate Survey ................................................................................................29 Figure 9: Wastewater Scenario 1 Projected Cashflow Graph ............................................................34 Figure 10: Wastewater Scenario 2 Projected Cashflow Graph ..........................................................36 Figure 11: Wastewater Cost of Service Analysis and Rate Derivation Process.................................37 Figure 12: Regional Wastewater Rate Survey ....................................................................................46 Appendix A - Water and Wastewater Financial Plans
Glossary of Terms
Terms Descriptions
AWWA American Water Works Association
BWA Bartle Wells Associates
CCF One hundred Cubic Feet
CIP Capital Improvement Projects
City The City of Lindsay
COS Cost of Service
Cost Allocation Apportioning expenses to utility user fees and rates in order to charge customers proportionally to the level of benefit they receive
CPI Consumer Price Index/Indices
Enterprise Fund Funds are established to account for governmental activities that provide goods or services primarily to the public at large on a consumer fee basis
Fixed Charges A charge that is held constant over a period of time and applied at even intervals
FYE Fiscal Year End (June 30)
General Fund The main operating fund for the City
M1 Manual “Principles of Water Rates, Fees, and Charges: Manual of Water Supply Practices M1", 6th edition published by AWWA Meter
Equivalent
Ratios
The ratio of a water meter's maximum safe flow in comparison to a smaller water meter
Multi-family Utility customers meeting the criteria of the multi-family class O&M Operations and maintenance
Prop. 218 Proposition 218, Added Articles 13C & 13D to the California Constitution
R&R Repair and Replacement
Rate Setting
Period
Limited to five (5) years under Prop. 218.

Revenue
Requirements
The amount of future funding which needs to be recovered from an enterprise's user fees/rates
Solvent Able to pay long-term debts and other financial obligations Volumetric
Rates
Utility rate based on a metered volume of water
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City of Lindsay – Water and Wastewater Rate Study 3 |P a g e 1 BACKGROUND & OBJECTIVES
Background
In 2024, the City engaged BWA to perform a rate study analyzing the capital and operating costs associated with the City’s water and wastewater utilities and to determine recovery of costs for providing water and wastewater utility services. This report along with all included exhibits and appendixes presents BWA’s analysis of the operating and non-operating expenses of the City’s water and wastewater enterprises. The primary purpose of this study was to analyze the City’s enterprise funds and make recommendations that enhance the financial sustainability of each enterprise and to review utility rates to ensure that they adhere to the State’s legal requirements.

Rate Study Objectives
Key goals and objectives of the financial plans and rate studies for the water and wastewater enterprises include developing rates that:
• Capture enough revenues to move forward with and complete capital projects that will provide City of Lindsay water rate payers with clean and safe drinking water. • Capture enough revenues to move forward with and complete capital projects and that will ensure reliable wastewater collection and treatment for City of Lindsay wastewater rate payers.
• Recover the costs of providing utility servicesincluding operating costs, capital costs, and build prudent reserves to ensure the water and wastewater funds continue to operate as financially self-sustaining Enterprise Funds.
• Are fair and equitable to all customers.
• Are easy to understand and implement.
• Comply with the substantive cost-of-service requirements of the California Constitution, Article 13D, Section 6 (established by Proposition 218) and the general mandate of Article 10, Section 2 that prohibits the wasteful use of water.
• Support the City’s long-term operational and financial stability.

This report summarizes key findings and recommendations for overall rate revenue increases over the next five years. The full set of tables are included in the appendix to this report.

City of Lindsay – Water and Wastewater Rate Study 4 |P a g e 2 LEGAL REQUIREMENTS & RATE METHODOLOGY

2.1 Constitutional Rate Requirements
The California Constitution includes two key articles that directly govern or impact the City’s water and wastewater rates: Article 10 and Article 13D. The water rate recommendations developed in this study were designed to comply with constitutional mandates, provisions of the California Water Code and Government Code. In accordance with California constitutional provisions, the proposed rates are designed to a) recover the City’s cost of providing service, b) recover revenues in proportion to the cost for serving each customer, and c) promote conservation and discourage waste.

Article 10, Section 2
Article 10, Section 2 of the California Constitution was established by voter-approval in 1976 and requires public agencies to maximize the beneficial use of water, prevent waste, and encourage conservation. Section 2 states that:

It is hereby declared that because of the conditions prevailing in this State the general welfare requires that the water resources of the State be put to beneficial use to the fullest extent of which they are capable, and that the waste or unreasonable use or unreasonable method of use of water be prevented, and that the conservation of such waters is to be exercised with a view to the reasonable and beneficial use thereof in the interest of the people and for the public welfare.

Article 13D, Section 6
Proposition 218 was adopted by California voters in 1996 and added Articles 13C and 13D to the California Constitution. Article 13D, Section 6 governs property-related charges, which the California Supreme Court subsequently ruled includes ongoing utility System Charges such as water, wastewater, and garbage rates. Article 13D, Section 6 establishes a) procedural requirements for imposing or increasing property-related charges, and b) substantive requirements for those charges.

Article 13D also requires voter approval for new or increased property-related charges but exempts rates for water, wastewater, and garbage service from this voting requirement if the appropriate procedure is followed.

The substantive requirements of Article 13D, Section 6 require the City’s water rates to meet the following conditions:
1) Revenues derived from the fee or charge shall not exceed the funds required to provide the property related service.

City of Lindsay – Water and Wastewater Rate Study 5 |P a g e 2) Revenues derived from the fee or charge shall not be used for any purpose other than that for which the fee or charge was imposed.
3) The amount of a fee or charge imposed upon any parcel or person as an incident of property ownership shall not exceed the proportional cost of the service attributable to the parcel. 4) No fee or charge may be imposed for a service unless that service is used by, or immediately available to, the owner of the property in question.

2.2 Water and Wastewater Rate-Setting Methodology
The California Constitution does not give agencies leeway to arbitrarily set rates purely based on policy preferences. Instead, it provides agencies with flexibility to implement rates within a framework established by Articles 10 and 13D. Together, these Articles establish that rates should both a) discourage waste and encourage conservation of water, and b) not exceed the costs of service attributable to each parcel or customer.

Water utilities have used a wide range of approaches or perspectives for allocating and recovering their costs for providing service, and these costs are most commonly recovered from a combination of fixed and variable charges. The percentage of revenues derived from the fixed and variable charges varies for each agency. They should be proportional to each system’s expenditures and must not exceed the cost of providing service. A higher level of fixed charges provides better revenue stability and less dependence on variable sales. On the other hand, higher dependence on volumetric revenues provides a greater conservation incentive.

Depending on perspective, the same costs can reasonably be allocated 100 percent to fixed revenue recovery, 100 percent to variable rate recovery, or to some combination of the two. For example, debt service used to fund water treatment facilities can legitimately be treated as a) a fixed annual cost that should be recovered from fixed charges, b) a cost related to providing water supply to meet customer demand and therefore a cost that should be recovered from variable rates, or c) a cost that can be recovered from both fixed and variable rates in recognition of the two alternative perspectives.

Many of the utility’s costs are variable costs that vary by water consumption including personnel, supplies, and utilities. However, a portion of these variable costs can reasonably be apportioned to fixed rate recovery, and vice-versa with fixed costs. For example, a share of the fixed cost of salaries related to water production can reasonably be recovered from usage-based charges as these costs are incurred to provide water supply to meet customer demand. Likewise, debt service payments may be fixed annual costs, but it is reasonable to recover some of these costs from usage-based rates as the costs are incurred to fund infrastructure that will improve the water delivery system.

City of Lindsay – Water and Wastewater Rate Study 6 |P a g e Ultimately, there is no single correct way to allocate or attribute costs. Hence, five similar agencies may have five different rate structures provided each agency can establish a reasonable cost basis for their own particular rate structure within the parameters of meeting the various requirements of the California Constitution.

While there is no single correct approach, BWA believes that costs should be allocated within a reasonable range of fixed and variable allocation that reflects both a) underlying cost causation, to the extent such causation can reasonably be determined or estimated, and b) the policy preferences of the agency in cases where a range of reasonable approaches can be justified.

BWA uses a straightforward methodology to establish equitable charges that recover the cost of providing service and fairly apportion costs. The general methodology is summarized in the following figure.

Figure 1: Cost of Service Rate-Setting Methodology
Revenue Requirements
Determine future
funding requirements
from rates
Cost Allocation
Equitably apportion
costs to rate
components
Rate Design
Develop rates that
recover revenues in
proportion to the cost
of providing service
City of Lindsay – Water and Wastewater Rate Study 7 |P a g e 3 WATER DEMAND AND CUSTOMER CHARACTERISTICS

3.1 Projected Water Demand
Projected FY 24/25 water demand is based on the metered demand for FY 23/24. The City’s main source of water is groundwater sourced from three wells. The City has an additional highly contaminated well source that may be utilized only to avoid running dry which would compromise the system’s infrastructure and leave the City’s water customers without clean drinking water for several months. In 2022, the City faced this exact scenario and submitted an emergency water allocation request to the U.S Bureau of Reclamation for health and safety, which was subsequently granted. Since then, the City remains in Stage 4 of its water conservation plan which limits outdoor watering. This City is unlikely to allow higher water use before the construction and operation of new well water sources.

Table 1. Historic and Projected Metered Water Demand
Metered Water Use FY 21-22 FY 22-23 FY 23-24
Projected
FY 24/25
Water Use (CCF) 864,757 779,017 779,094 779,094

3.2 Water Services and Equivalent Capacity
Each connection to the City’s water system is considered one service. Some of the City's fixed costs are reasonably recovered on a per-customer basis, while others should be recovered based on the capacity required to serve each customer. The size of a customer’s meter reflects the portion they require of the water system’s capacity. A significant percentage of the costs of any water system is related to its requirement to deliver water to any customer instantaneously at any time, up to the maximum safe flow capacity of a customer’s meter. Simply put, as the size of a customer’s water meter increases, the instantaneous demand it can place on the City’s water system increases.

Fixed charges for each meter size are based on the capacity of a meter relative to the capacity of smallest meter size (e.g., a 5/8 inch meter) in the City’s system. In this study, the relative capacity of a meter size, referred to as an Equivalent Demand Unit (EDU), is calculated by dividing the capacity of a given meter size by the capacity of a 5/8” meter. The meter equivalent ratios used are proportional to the maximum safe flow of a 5/8" meter. The sum of all EDU’s reflects the total capacity of the water enterprise.

The following table contains the counts of water services and calculations of meter equivalent units. Total meter equivalent units for each meter size are derived by multiplying the meter equivalent ratio by the number of services at each meter size.

City of Lindsay – Water and Wastewater Rate Study 8 |P a g e Table 2. Water Services and Meter Equivalent Units
City of Lindsay – Water and Wastewater Rate Study 9 |P a g e 4 WATER FINANCES & CASH FLOW PROJECTIONS

4.1 Water Financial Overview
▪ Bartle Wells Associates conducted an independent evaluation of the water enterprise’s finances. Key observations include:
▪ The Water Fund is not solvent. The Water Fund has no reserves and is relying on General Fund revenue to subsidize the enterprise. Even with no capital spending, the enterprise’s expenses will exceed revenues by $97,000 in FY 2024-2025. The City has indicated that the General Fund does not have the capacity to provide more transfers to the Water Enterprise. ▪ The Water Feasibility Study performed in 2023 identified numerous deficiencies in the water system. The City’s capital spending projections used in this study reflect close to a minimum level capital spending and do not include all the projects identified in the feasibility study. Over the next ten years it is projected that the capital projects will cost $26.3 million. ▪ The water enterprise has not raised rates since 2009. From 2009 to 2024, the Consumer Price Index has increased by 46%. This means that an item that cost $10.00 in 2009 will cost $14.60 today.
▪ The enterprise needs to begin to accumulate reserves to be prepared for water use fluctuations, remain able to operate during a disaster and qualify for grants or low-cost financing.
▪ The City will need to raise water rate revenue to exceed expenses in order to qualify for any grants or low-cost financing.
▪ This report explores the financial plan and rates for three different capital scenarios which are described throughout the remainder of this report.

4.2 Water Enterprise Financial Projections
BWA developed long-term cash flow projections to determine the water enterprise’s annual revenue requirements and project required water rate revenue increases. The financial projections incorporate the latest information available as well as reasonable and slightly conservative assumptions. Key information and assumptions include:

Reserves
• The water enterprise began FY 24/25 with a negative reserve balance. BWA recommends the water enterprise build one year of operating expenses in reserves. At a minimum, the water enterprise should hold at least three months of operating expenses in reserve.

City of Lindsay – Water and Wastewater Rate Study 10 |P a g e Revenue Assumptions
• Interest income is estimated based on projected reserve levels. Future projections are estimated based on a conservative interest earning estimate of 1%. Actual interest amounts will vary based on reserves and future interest earning rates. • As new construction can be unpredictable, BWA did not escalate revenues for growth in its projections. Recommended rates are the maximum rates the City can adopt, which is why BWA uses conservative estimates when making revenue projections.

Expense Assumptions
• Operating and maintenance costs are based on the FY 2024-2025 budget and escalate at 4% in FY 2025-2026 and at an annual rate of 4% thereafter to account for future cost inflation. • The Water Enterprise will need to fund at least $2.2 million in capital spending from rates in the next five years.
• Street Improvement Program costs are expected to be reduced by over $240,000 per year based on the results of the Street Impact Fee Study performed by the City.

4.3 Water Cash Flow Projection Scenarios
The water enterprise is operating at a large annual deficit, has no reserve, and General Fund support is no longer available. The are also system deficiencies that urgently need to be addressed with capital projects. The Water Enterprise needs to significantly increase rate revenue over the next five years to address these issues. This report explores the financial plans and rates for three different rate revenue scenarios which are as follows:
• Scenario 1 – Immediate Revenue Increase. In this scenario there is an immediate rate revenue increase bringing revenue up to the necessary level in the first year followed by even inflationary revenue increases over the next four years. In FY 28/29, the final year of noticed rate increases, this scenario will have the lowest rates and highest reserve level of the three scenarios.
• Scenario 2 – Partial Phase-in Revenue Increase. In this scenario there are large increases in rate revenue over the next two years bringing revenue up to the necessary level in the second year followed by even inflationary revenue increases over the next three years. In FY 28/29, the final year of noticed rate increases, this scenario will have the rates in between the other two scenarios and the lowest reserve level of the three scenarios. • Scenario 3 – In this scenario rate revenues are increased near the minimum prudent amount to reach necessary revenue level in the fifth year (FY 28/29). In the final year of noticed rate increases, this scenario will have the highest rates and a reserve level in the middle of the other scenarios.

City of Lindsay – Water and Wastewater Rate Study 11 |P a g e The following table shows a comparison of the three scenarios.

Table 3. Water Cashflow Scenario Comparison
In future years, the City can re-evaluate its finances and revenue requirements and adjust rates as needed based on updated projections. However, while the City always has the flexibility to implement rate adjustments that are lower than adopted pursuant to Proposition 218, future rates cannot exceed adopted increases without going through the Proposition 218 process again. Rates adopted pursuant to Proposition 218 are essentially future rate caps.

City of Lindsay – Water and Wastewater Rate Study 12 |P a g e

4.4 Water Financial Plan Scenario 1: Immediate Revenue Increase The following section presents a financial plan for the water enterprise for a scenario which immediately recovers the annual operating revenue requirements. A summary of the key elements of the five-year cash-flow projections for this scenario is displayed in the following table.

Table 4. Water Scenario 1 Cash Flow Projection Summary
Scenario 1: Immediate
Revenue Increase FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Ending Reserves $457,780 $1,201,198 $2,149,757 $2,624,090 $3,019,307 Rate Revenue Increase $622,164 $151,097 $158,652 $166,584 $174,914 The following figure shows cash flow projections incorporating the assumptions described above.

The rate projections shown on the following table are designed to fund the City’s cost of providing service while maintaining balanced budgets and building prudent minimal levels of fund reserves each year.

Figure 2: Water Scenario 1 Projected Cashflow Graph
City of Lindsay – Water and Wastewater Rate Study 13 |P a g e Detailed, long-term, cash-flow projections for this scenario are shown in the following table.

Table 5. Projected Revenues & Expenses: Water Scenario 1 City of Lindsay – Water and Wastewater Rate Study 14 |P a g e

4.5 Water Financial Plan Scenario 2: Partial Phase-In Revenue Increase The following section presents a financial plan for the water enterprise for a scenario which includes a more gradual recovery of financial sustainability for the water enterprise than Scenario 1, but quicker than Scenario 3. This represents the moderate revenue recovery scenario. A summary of the key elements of the long-term cash-flow projections for this scenario is displayed in the following table.

Table 6. Water Scenario 2 Cash Flow Projection Summary
Scenario 2: Reduced Revenue Recovery FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Ending Reserves $280,018 $857,230 $1,829,681 $2,329,510 $2,751,913 Rate Revenue Increase $444,403 $533,283 $159,985 $167,984 $176,383 The following figure shows cash flow projections incorporating the assumptions described above.

Figure 3: Water Scenario 2 Projected Cashflow Graph
City of Lindsay – Water and Wastewater Rate Study 15 |P a g e Detailed, long-term, cash-flow projections for this scenario are shown in the following table.

Table 7. Projected Revenues & Expenses: Water Scenario 2 City of Lindsay – Water and Wastewater Rate Study 16 |P a g e

4.6 Water Financial Plan Scenario 3: Phased-In Revenue Increase The following section presents a financial plan for the water enterprise for a scenario which includes a prolonged schedule for recovery of financial sustainability for the water enterprise than Scenario 1 and Scenario 3. This represents the most gradual revenue recovery scenario. A summary of the key elements of the long-term cash-flow projections for this scenario is displayed in the following table.

Table 8. Water Scenario 3 Cash Flow Projection Summary
Scenario 3: Prolonged Revenue Recovery FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Ending Reserves $146,698 $489,264 $1,403,041 $2,077,087 $2,2,770,615 Rate Revenue Increase $311,082 $599,944 $449,958 $344,968 $189,732 The following figure shows cash flow projections incorporating the assumptions described above.

The rate projections shown on the following table are designed to fund the City’s cost of providing service.

Figure 4: Water Scenario 3 Projected Cashflow Graph
City of Lindsay – Water and Wastewater Rate Study 17 |P a g e Detailed, long-term, cash-flow projections for this scenario are shown in the following table.

Table 9. Projected Revenues & Expenses: Water Scenario 3 City of Lindsay – Water and Wastewater Rate Study 18 |P a g e 5 WATER COST OF SERVICE RATE DERIVATION

5.1 Functional Allocation and Rate Derivation
There must be a cost based nexus between the revenue requirement from the cash flow and the proposed rates. The nexus is created by allocating the expenses and offsetting non-rate revenues to functional components and then dividing each functional component’s revenue requirements by the allocations units most reasonably related to each function. A functional component reflects a grouping of the utility’s expenses whose magnitude is driven by the quantity of a specific unitof-measure. For example, costs allocated to the customer functional component are driven by the number of customers served by the water enterprise.

The functional components used in this study are as follows:
• Capacity- Fixed costs are recovered per meter. Fixed costs or costs related to system capacity were allocated to this category.
• All Volume- Costs reasonably recovered volumetrically were allocated to this category.

Volumetric costs are recovered per unit of volume (CCF) based on all projected demand.

Related expenses and non-rate revenues were grouped into the following allocation categories before being allocated to each functional category:
• Administration- expenses were allocated 95% to Capacity and 5% to All Volume to reflect that these costs are driven by the overall capacity of the system which is driven by the projected volume of water sold.
• Maintenance- expenses are related to maintaining and operating the water system. These costs are allocated 50% to Capacity and 50% to All Volume because these costs are related to the overall capacity of the system which is driven by the projected volume of water sold. • Source of Supply- expenses were allocated 100% to All Volume to reflect that these costs are incurred to meet the volumetric needs of the City. These costs include the costs associated with wells and groundwater supply.
• Transmission & Distribution- expenses are related to the delivery of water throughout the system. These costs are allocated 20% to Capacity and 80% to All Volume because these costs are related to the overall capacity of the system which is driven by the projected volume of water sold.
• Utilities- The allocation represents that most of these costs are variable and caused by pumping and treatment, but some of these costs are fixed. Utility expenses are allocated 10% to Capacity and 90% to All Volume because these costs are related to the overall capacity of the system which is driven by the projected volume of water sold. • Water Purchases- expenses consist of imported water purchases. They are allocated 100% to All Volume to reflect that these costs are incurred to meet the volumetric needs of the City.

City of Lindsay – Water and Wastewater Rate Study 19 |P a g e • Water Treatment- expenses consist of the cost to treat water to potable standards. They are allocated are allocated 20% to Capacity and 80% to All Volume because these costs related to the overall capacity of the system which is driven by the projected volume of water sold. • Debt Service- expenses are allocated 50% to Capacity and 50% to All Volume because these costs related to the overall capacity of the system which is driven by the projected volume of water sold.
• Capital- expenses are allocated 50% to Capacity and 50% to All Volume because these costs related to the overall capacity of the system which is driven by the projected volume of water sold.

The following tablesshow a breakdown of the water utility’s expenses and offsetting revenues and how they are allocated by function. The proportional allocation is then applied to the rate revenue requirement so that the rates are proportional to the cost of service provided. To recover the allocated revenue requirements proportionally to the service provided, a unit cost must be derived. Critical to this step is using the unit which relates to the function.

The allocation amounts are based on the average of the of the prosed rate period, because it reflects a completed capital improvement plan in operation.

Table 10. Scenario 1 Functional Allocation
Functional Allocation Amount
Offsetting
Revenue
Allocation
Amount Capacity All Volume Total
Administration $1,139,775 -$143,100 $996,675 95% 5% 100% Maintenance $111,369 $0 $111,369 50% 50% 100%
Source of Supply $271,791 $0 $271,791 0% 100% 100%
Transmission & Distribution $95,794 $0 $95,794 20% 80% 100% Utilities $337,979 $0 $337,979 10% 90% 100%
Water Purchases $253,484 $0 $253,484 0% 100% 100%
Water Treatment $70,975 $0 $70,975 20% 80% 100%
Debt Service $54,937 $0 $54,937 50% 50% 100%
Capital $440,470 -$6,500 $433,970 50% 50% 100%
Functional Allocation $ $1,314,130 $1,312,842 $2,626,973 Functional Allocation % 50.02% 49.98% 100%
Revenue Requirement $1,511,574 $1,510,365 $3,021,939
City of Lindsay – Water and Wastewater Rate Study 20 |P a g e Table 11. Scenario 2 Functional Allocation
Table 12. Scenario 3 Functional Allocation

5.2 Water Rate Structure Recommendations
Bartle Wells Associates reviewed the City’s water rates and has the following recommendations to improve compliance with the requirements of Proposition 218:

1. Update fixed charges to reflect the American Water Works Association (AWWA) maximum safe flow meter equivalent ratios.

2. Bill multi-family customers fixed charges based on meter size instead of on a per EDU basis.

3. Apply volumetric rates to every metered volumetric unit and remove any volumetric units included within a fixed charge.

4. Charge outside city customers the same rates charged to inside city customers.

Functional Allocation Amount
Offsetting
Revenue
Allocation
Amount Capacity All Volume Total
Administration $1,139,775 -$143,100 $996,675 95% 5% 100% Maintenance $111,369 $0 $111,369 50% 50% 100%
Source of Supply $271,791 $0 $271,791 0% 100% 100%
Transmission & Distribution $95,794 $0 $95,794 20% 80% 100% Utilities $337,979 $0 $337,979 10% 90% 100%
Water Purchases $253,484 $0 $253,484 0% 100% 100%
Water Treatment $70,975 $0 $70,975 20% 80% 100%
Debt Service $54,937 $0 $54,937 50% 50% 100%
Capital $440,470 -$6,500 $433,970 50% 50% 100%
Functional Allocation $ $1,314,130 $1,312,842 $2,626,973 Functional Allocation % 50.02% 49.98% 100%
Revenue Requirement $1,333,742 $1,332,675 $2,666,417
City of Lindsay – Water and Wastewater Rate Study 21 |P a g e

5.3 Rate Derivation
The recommended rates incorporate some modifications to the City’s water rate structure designed to align rates with the current cost of providing service and reflect policy input provided by the City. Due to these modifications, impacts to water bills will vary based on customer class and water use when the first-year proposed rates are implemented.

Monthly Fixed Service Charge
This charge applies to all active services. It recovers the Capacity functional component revenue requirement on a per EDU basis. The unit costs per EDU varies by meter size. EDU ratios are based on the AWWA meter equivalent ratio for each meter size as described in Section 3.2.

Volumetric Charge
This charge applies to every unit of water sold. It recovers the All Volume functional component revenue requirement on a unit (CCF) basis.

The following tables show the rate derivation of the fixed and volumetric charges for each scenario.

Table 13. Scenario 1 Rate Derivation
City of Lindsay – Water and Wastewater Rate Study 22 |P a g e Table 14. Scenario 2 Rate Derivation
Table 15. Scenario 3 Rate Derivation
City of Lindsay – Water and Wastewater Rate Study 23 |P a g e

5.4 Recommended Water Rates
The following tables show a 5-year schedule of recommended water rates for each scenario.

Table 16. Scenario 1 Recommended Water Rates
Monthly
Volumetric Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Tier 1 (0-5 CCF) $0.00 $1.94 $2.04 $2.15 $2.26 $2.38
Tier 2 (5+ CCF) $1.02 $1.94 $2.04 $2.15 $2.26 $2.38
Monthly Fixed
Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Multi-Unit (Per Unit) $19.97 Based on Meter Size
Meter Size
5/8" $19.97 $27.70 $29.09 $30.54 $32.07 $33.67
3/4" $19.97 $27.70 $29.09 $30.54 $32.07 $33.67
1" $27.53 $46.16 $48.47 $50.89 $53.43 $56.10
1 1/2" $35.71 $92.33 $96.95 $101.80 $106.89 $112.23
2" $50.00 $147.73 $155.12 $162.88 $171.02 $179.57
3" $69.19 $295.45 $310.22 $325.73 $342.02 $359.12
4" $85.88 $461.65 $484.73 $508.97 $534.42 $561.14
6" $102.55 $1,200.28 $1,260.29 $1,323.30 $1,389.47 $1,458.94 8" $121.68 $1,477.26 $1,551.12 $1,628.68 $1,710.11 $1,795.62 Fire Stand-By $13.27 $0.00 $0.00 $0.00 $0.00 $0.00
City of Lindsay – Water and Wastewater Rate Study 24 |P a g e Table 17. Scenario 2 Recommended Water Rates
Monthly
Volumetric Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Tier 1 (0-5 CCF) $0.00 $1.71 $2.06 $2.17 $2.28 $2.40
Tier 2 (5+ CCF) $1.02 $1.71 $2.06 $2.17 $2.28 $2.40
Monthly Fixed
Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Multi-Unit (Per Unit) $19.97 Based on Meter Size
Meter Size
5/8" $19.97 $24.44 $29.33 $30.80 $32.34 $33.96
3/4" $19.97 $24.44 $29.33 $30.80 $32.34 $33.96
1" $27.53 $40.73 $48.88 $51.32 $53.89 $56.58
1 1/2" $35.71 $81.47 $97.76 $102.65 $107.78 $113.17
2" $50.00 $130.35 $156.42 $164.24 $172.45 $181.07
3" $69.19 $260.69 $312.83 $328.47 $344.89 $362.13
4" $85.88 $407.33 $488.80 $513.24 $538.90 $565.85
6" $102.55 $1,059.07 $1,270.88 $1,334.42 $1,401.14 $1,471.20 8" $121.68 $1,303.47 $1,564.16 $1,642.37 $1,724.49 $1,810.71 Fire Stand-By $13.27 $0.00 $0.00 $0.00 $0.00 $0.00
City of Lindsay – Water and Wastewater Rate Study 25 |P a g e Table 18. Scenario 3 Recommended Water Rates
Monthly
Volumetric Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Tier 1 (0-5 CCF) $0.00 $1.54 $1.93 $2.22 $2.45 $2.58
Tier 2 (5+ CCF) $1.02 $1.54 $1.93 $2.22 $2.45 $2.58
Monthly Fixed
Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Multi-Unit (Per Unit) $19.97 Based on Meter Size
Meter Size
5/8" $19.97 $22.00 $27.50 $31.63 $34.79 $36.53
3/4" $19.97 $22.00 $27.50 $31.63 $34.79 $36.53
1" $27.53 $36.66 $45.83 $52.70 $57.97 $60.87
1 1/2" $35.71 $73.32 $91.65 $105.40 $115.94 $121.74
2" $50.00 $117.31 $146.64 $168.64 $185.50 $194.78
3" $69.19 $234.62 $293.28 $337.27 $371.00 $389.55
4" $85.88 $366.60 $458.25 $526.99 $579.69 $608.67
6" $102.55 $953.16 $1,191.45 $1,370.17 $1,507.19 $1,582.55 8" $121.68 $1,173.12 $1,466.40 $1,686.36 $1,855.00 $1,947.75 Fire Stand-By $13.27 $0.00 $0.00 $0.00 $0.00 $0.00
City of Lindsay – Water and Wastewater Rate Study 26 |P a g e

5.5 Bill Impacts
The following tables show the impacts of the proposed water rates on a range of single-family customers with different levels of consumption for each scenario.

Table 19. Scenario 1 Bill Impacts
Figure 5: Scenario 1 Bill Impacts
Rate Category Existing Rates Proposed Rates
Tier 1 (0-5 CCF) $0.00 $1.94
Tier 2 (5+ CCF) $1.02 $1.94
5/8" Monthly Fixed $19.97 $27.70
Water Use Existing Bill Proposed Bill Change ($) Change (%) 5 $19.97 $37.40 $17.43 87.3%

12.5 $27.62 $51.95 $24.33 88.1%
20 $35.27 $66.50 $31.23 88.5%
30 $45.47 $85.90 $40.43 88.9%
$19.97
$37.40
$27.62
$51.95
$35.27
$66.50
$45.47
$85.90
$0.00
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
$90.00
$100.00
Existing
5 CCF
Proposed
5 CCF
Existing

12.5 CCF
Proposed

12.5 CCF
Existing
20 CCF
Proposed
20 CCF
Existing
30 CCF
Proposed
30 CCF
Monthly Residential Bill Impacts
Fixed Variable
City of Lindsay – Water and Wastewater Rate Study 27 |P a g e Table 20. Scenario 2 Bill Impacts
Figure 6: Scenario 2 Bill Impacts
Rate Category Existing Rates Proposed Rates
Tier 1 (0-5 CCF) $0.00 $1.71
Tier 2 (5+ CCF) $1.02 $1.71
5/8" Monthly Fixed $19.97 $24.44
Water Use Existing Bill Proposed Bill Change ($) Change (%) 5 $19.97 $32.99 $13.02 65.2%

12.5 $27.62 $45.82 $18.20 65.9%
20 $35.27 $58.64 $23.37 66.3%
30 $45.47 $75.74 $30.27 66.6%
$19.97
$32.99
$27.62
$45.82
$35.27
$58.64
$45.47
$75.74
$0.00
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
Existing
5 CCF
Proposed
5 CCF
Existing

12.5 CCF
Proposed

12.5 CCF
Existing
20 CCF
Proposed
20 CCF
Existing
30 CCF
Proposed
30 CCF
Monthly Residential Bill Impacts
Fixed Variable
City of Lindsay – Water and Wastewater Rate Study 28 |P a g e Table 21. Scenario 3 Bill Impacts
Figure 7: Scenario 3 Bill Impacts
Rate Category Existing Rates Proposed Rates
Tier 1 (0-5 CCF) $0.00 $1.54
Tier 2 (5+ CCF) $1.02 $1.54
5/8" Monthly Fixed $19.97 $22.00
Water Use Existing Bill Proposed Bill Change ($) Change (%) 5 $19.97 $29.70 $9.73 48.7%

12.5 $27.62 $41.25 $13.63 49.3%
20 $35.27 $52.80 $17.53 49.7%
30 $45.47 $68.20 $22.73 50.0%
$19.97
$29.70 $27.62
$41.25
$35.27
$52.80
$45.47
$68.20
$0.00
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
Existing
5 CCF
Proposed
5 CCF
Existing

12.5 CCF
Proposed

12.5 CCF
Existing
20 CCF
Proposed
20 CCF
Existing
30 CCF
Proposed
30 CCF
Monthly Residential Bill Impacts
Fixed Variable
City of Lindsay – Water and Wastewater Rate Study 29 |P a g e 6 REGIONAL WATER RATE SURVEY
The following chart compares the water bills for a typical single-family home to those of other regional agencies.

Figure 8: Regional Water Rate Survey
City of Lindsay – Water and Wastewater Rate Study 30 |P a g e 7 WATER SUMMARY AND RECOMMENDATIONS
The City has not raised water rates since 2009. The water enterprise is facing the need to significantly increase rate revenues in order to 1) have revenues exceed expenses and not need financial support from the General Fund and 2) have revenues to cash fund capital and 3) qualify for financing and grants to reduce the burden on the City’s rate payers BWA has the following recommendations for the water enterprise:
• The City should raise water rates in an amount large enough to pay for operating expenses, capital projects and to begin to build reserves.
• After the water enterprise’s finances are stabilized, BWA recommends the City continue to adopt consistent, incremental increases to prevent the need for larger, one-time rate increases.
• When adopting new rates, BWA recommends the City adopt the recommended rate structure changes to bring the water enterprise’s rates into greater compliance with Prop. 218.

City of Lindsay – Water and Wastewater Rate Study 31 |P a g e 8 WASTEWATER FINANCES AND CASH FLOW

PROJECTIONS

8.1 Wastewater Financial Overview
Bartle Wells Associates conducted an independent evaluation of the wastewater enterprise finances. Key observations include:
• The enterprise is in overall good financial health but will need rate increases to keep revenues in line with rising costs and to cash fund needed capital improvements. • The City projects capital expenses of $2.4 million from FY 24/25 through FY 28/29. • Average wastewater operating expenses from FY 24/25 through FY 28/29 are projected to be $1.5 million per year.

8.2 Wastewater Enterprise Financial Projections
BWA developed long-term cash flow projections to determine the wastewater enterprise’s annual revenue requirements and project required wastewater rate revenue increases. The financial projections incorporate the latest information available as well as reasonable and slightly conservative assumptions. Key information and assumptions include:

Reserves
• The wastewater enterprise is projected to begin FY 24/25 with about $1.8 million in reserves.

With recommended rate structure changes and proposed rate increases, the wastewater enterprise will need to use reserves to cash fund the projected capital expenses. BWA recommends the City maintain approximately one year of operating expenses in reserve.

Reserves will fluctuate based on the timing of capital expenses, but the proposed rates are projected to provide the wastewater enterprise sufficient reserves.

Revenue Assumptions
• As new construction can be unpredictable, BWA did not escalate revenues for growth, connection charges, or building permit revenue in its projections. Recommended rates are the maximum rates the City can adopt, which is why BWA uses conservative estimates when making revenue projections.
• Interest income is estimated based on projected reserve levels. Future projections are estimated based on conservative interest earning estimate of 1.0 %. Actual interest amounts will vary based on reserves and future interest earning rates.

City of Lindsay – Water and Wastewater Rate Study 32 |P a g e Expense Assumptions
• Operating and maintenance costs are based on the FY 24-25 budget and escalate at 4% in FY 25-26 and at an annual rate of 4% thereafter to account for future cost inflation. • Street Improvement Program costs are expected to be reduced by over $240,000 per year based on the results of the Street Impact Fee Study performed by the City.

8.3 Wastewater Cash flow Projection Scenarios
This report explores the financial plan and rates for two different revenue recovery scenarios which are as follows:
• Scenario 1 – Immediate Revenue Increases. This scenario implements recommended rate structure changes and 5% annual rate revenue increases in FY 24/25. • Scenario 2 – Delayed Revenue Increases. This scenario implements recommended rate structure changes in FY 24/25 without increasing revenue. In FY 25/26 7% annual rate revenue increases are implemented. This allows the rate structure changes to take effect without the additional impact of a rate revenue increase.

In future years, the City can re-evaluate its finances and revenue requirements and adjust rates as needed based on updated projections. However, while the City always has the flexibility to implement rate adjustments that are lower than adopted but should maintain the proportionality of the rates. Pursuant to Proposition 218, future rates cannot exceed adopted increases without going through the Proposition 218 process again.

8.4 Wastewater Financial Plan Scenario 1: Immediate Revenue Increase The following section presents a financial plan for the wastewater enterprise that updates the rate structure for users and immediately recovers the annual operating revenue requirements and maintains operating reserves for the wastewater enterprise. A summary of the key elements of the five-year cash-flow projections for this scenario is displayed in the following table.

Table 22. Wastewater Scenario 1 Cash Flow Projection Summary Scenario 1: Immediate
Revenue Recovery FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Ending Reserves $1,356,268 $1,265,422 $1,153,939 $1,437,131 $1,664,653 Rate Revenue Increase $44,766 $94,009 $98,710 $103,645 $108,828 The rate projections shown on the following table are designed to fund the City’s operating and capital costs while maintaining prudent reserves.

City of Lindsay – Water and Wastewater Rate Study 33 |P a g e Table 23. Projected Revenues & Expenses: Wastewater Scenario 1 Wastewater Operating Cashflow FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
Beginning Reserve Balance $1,457,589 $1,356,268 $1,265,422 $1,153,939 $1,437,131 Revenues
Rate Revenue
Current Rate Revenue $1,790,657 $1,880,190 $1,974,199 $2,072,909 $2,176,555 Rate Revenue Increase 5.0% 5.0% 5.0% 5.0% 5.0%
Rate Increase Revenue $89,533 $94,009 $98,710 $103,645 $108,828 Mid-Year Rate Increase Adjustment1-44,766 -47,005 -49,355 -51,823 -54,414 ________ ________ ________ ________ ________ Total Rate Revenue 1,835,423 1,927,195 2,023,554 2,124,732 2,230,969 Non-Rate Revenue 70,505 70,505 70,505 70,505 70,505
Interest on Reserve (1.0%) 14,576 13,563 12,654 11,539 14,371 ________ ________ ________ ________ ________ Total Revenues $1,920,504 $2,011,262 $2,106,714 $2,206,777 $2,315,845 Expenses
Operating Expenses $1,437,733 $1,381,215 $1,436,463 $1,518,922 $1,579,679 Existing Debt Service 349,093 349,093 349,093 349,093 349,093 New Debt Service 0 0 0 0 129,513
Rate Funded Capital 235,000 371,800 432,640 55,570 30,038 ________ ________ ________ ________ ________ Total Expenses $2,021,826 $2,102,108 $2,218,196 $1,923,585 $2,088,323 Net Revenues -$101,322 -$90,846 -$111,482 $283,192 $227,522 Ending Reserve Balance $1,356,268 $1,265,422 $1,153,939 $1,437,131 $1,664,653 Debt Coverage Ratio (Target 1.3) 1.38 1.80 1.92 1.97 2.11 Capital Funding FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
Capital Revenues
Use of New Debt Proceeds $0 $0 $0 $400,000 $900,000
Cash Funded Capital 235,000 371,800 432,640 55,570 30,038 ________ ________ ________ ________ ________ Total Capital Revenue $235,000 $371,800 $432,640 $455,570 $930,038 Total Capital Expenditures $235,000 $371,800 $432,640 $455,570 $930,038 1 Assumes proposed rates are adopted January 1, 2025 and each January 1 thereafter.

City of Lindsay – Water and Wastewater Rate Study 34 |P a g e The following figure shows cash flow projections incorporating the assumptions described above.

Figure 9: Wastewater Scenario 1 Projected Cashflow Graph

8.5 Wastewater Financial Plan Scenario 2: Partial Phase-In Revenue Increase
The following section presents a financial plan for the wastewater enterprise that has no increase in the first year to mitigate the impact of a rate structure impact on customers. A summary of the key elements of the five-year cash-flow projections for this scenario is displayed in the following table.

Table 24. Wastewater Scenario 2 Cash Flow Projection Summary Scenario 2: Reduced
Revenue Recovery FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Ending Reserves $1,311,501 $1,146,343 $993,179 $1,271,908 $1,537,218 Rate Revenue Increase $0
$125,346 $134,120 $143,509 $153,554
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Rate Funded Capital
Debt Service
O&M
Revenue
Reserves
City of Lindsay
Scenario 1: Projected Sewer Revenues & Expenses ($ millions) City of Lindsay – Water and Wastewater Rate Study 35 |P a g e The rate projections shown on the following table are designed to fund the City’s operating and capital costs while maintaining prudent reserves.

Table 25. Projected Revenues & Expenses: Wastewater Scenario 2 Wastewater Operating Cashflow FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
Beginning Reserve Balance $1,457,589 $1,311,501 $1,146,343 $993,179 $1,271,908 Revenues
Rate Revenue
Current Rate Revenue $1,790,657 $1,790,657 $1,916,003 $2,050,123 $2,193,632 Rate Revenue Increase 7.0% 7.0% 7.0% 7.0%
Rate Increase Revenue $0 $125,346 $134,120 $143,509 $153,554 Mid-Year Rate Increase Adjustment10 -62,673 -67,060 -71,754 -76,777 ________ ________ ________ ________ ________ Total Rate Revenue 1,790,657 1,853,330 1,983,063 2,121,878 2,270,409 Non-Rate Revenue 70,505 70,505 70,505 70,505 70,505
Interest on Reserve (1.0%) 14,576 13,115 11,463 9,932 12,719 ________ ________ ________ ________ ________ Total Revenues $1,875,738 $1,936,950 $2,065,032 $2,202,314 $2,353,633 Expenses
Operating Expenses $1,437,733 $1,381,215 $1,436,463 $1,518,922 $1,579,679 Existing Debt Service 349,093 349,093 349,093 349,093 349,093 New Debt Service 0 0 0 0 129,513
Rate Funded Capital 235,000 371,800 432,640 55,570 30,038 ________ ________ ________ ________ ________ Total Expenses $2,021,826 $2,102,108 $2,218,196 $1,923,585 $2,088,323 Net Revenues -$146,088 -$165,158 -$153,164 $278,729 $265,310 Ending Reserve Balance $1,311,501 $1,146,343 $993,179 $1,271,908 $1,537,218 Debt Coverage Ratio (Target 1.3) 1.25 1.59 1.80 1.96 2.22 Capital Funding FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
Capital Revenues
Use of New Debt Proceeds $0 $0 $0 $400,000 $900,000
Cash Funded Capital 235,000 371,800 432,640 55,570 30,038 ________ ________ ________ ________ ________ Total Capital Revenue $235,000 $371,800 $432,640 $455,570 $930,038 Total Capital Expenditures $235,000 $371,800 $432,640 $455,570 $930,038 1 Assumes proposed rates are adopted January 1, 2025 and each January 1 thereafter.

City of Lindsay – Water and Wastewater Rate Study 36 |P a g e The following figure shows cash flow projections incorporating the assumptions described above.

Figure 10: Wastewater Scenario 2 Projected Cashflow Graph $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Rate Funded Capital
Debt Service
O&M
Revenue
Reserves
City of Lindsay
Scenario 2: Projected Sewer Revenues & Expenses ($ millions) City of Lindsay – Water and Wastewater Rate Study 37 |P a g e 9 WASTEWATER COST OF SERVICE ANALYSIS AND RATE

DERIVATION

9.1 Wastewater Cost of Service Rate Derivation Process
BWA derived updated wastewater rates that account for both a) the overall rate increases identified in the financial projections, and b) proposed rate structure modifications. The proposed rates are designed to equitably apportion and recover costs from the City’s customer base. The basic methodology used to develop new rates includes the steps summarized in the figure below.

Figure 11: Wastewater Cost of Service Analysis and Rate Derivation Process Estimate Wastewater Flow & Strength Loadings
Wastewater flow volume, BOD concentrations, and TSS concentrations were determined for each customer class.

Allocate Cost to Functional Component
Each cost was allocated to function: fixed, flow, BOD, and TSS.

Derive Unit Rates for Wastewater Capacity, Flow & Strength Divide costs allocated for recovery from functional components by allocation units to derive unit costs for functional componnents.

Allocate Flow & Strength Costs to Customer Classes
Multiply unit rates by the billing units associated with each functional componnent for each customer class to determine the revenue requirement of each class.

Residential Rate Derivation
Divide the total revenue requirement allocated
to each category by the total number of
residential units.

Non-Residential Rate Derivation
Divide the total fixed revenue
requirement by the number of
customers. Divide the flow, BOD, and TSS
revenue requirements by the projected
water use.

City of Lindsay – Water and Wastewater Rate Study 38 |P a g e

9.2 Flows and Loadings
Estimated flows and loadings of each customer class are based on analysis of recent annual water consumption data and wastewater strength assignments for each customer class. • Residential flows per unit are based on estimated per capita water use. Residential wastewater strength concentrations are based on estimates previously published by the State Water Resources Control Board (SWRCB).
• Commercial wastewater flows are estimated based on metered water use adjusted to account for outdoor irrigation with an 80% RTS factor. Wastewater strength assignments for commercial customer classes are based on strength estimates previously published by the SWRCB.

The resulting flow and strength projections for each class are shown on the following table and provide the basis for allocating costs and deriving equitable wastewater rates for each customer class.

Table 26. Wastewater Flows and Loading

9.3 Functional Allocation
The next step in the cost of service analysis is to assign wastewater system costs in each allocation category for revenue recovery via the functional cost components of fixed costs, flow, BOD (biochemical oxygen demand), and TSS (total suspended solids). While there is no single correct approach for cost allocation, BWA believes that costs should be allocated within a reasonable range that reflects both a) underlying cost causation, to the extent such causation can reasonably be determined or estimated, and b) the policy preferences of the agency in cases where a range Projected Wastewater Flow Strength (mg/l)9
Loadings (lbs)
Customer
Classification
Sewer
Units Units X
Flow
Factor4 CCF MG5 GPD6 BOD7 TSS8 BOD TSS
Residential 3,700 10.0 Dwelling 444,000 332.14 909,959 250 250 693,069 693,069 Non-Residential
Low Strength 44 Varies Customer 31,837 80% 25,470 19.05 52,199 130 130 20,674 20,674 Medium Strength 167 Varies Customer 98,578 80% 78,862 58.99 161,624 250 250 123,101 123,101 High Strength 14 Varies Customer 5,518 80% 4,414 3.30 9,046 800 600 22,048 16,536 Schools 3,726 0.20 Student 100% 9,089 6.80 18,628 130 130 7,378 7,378 Subtotal Non-residential 135,932 117,835 88 241,498 173,201 167,689 Total 561,835 420 1,151,457 866,270 860,757
1 "CCF" stands for hundred cubic feet.
2 Flow factor based on estimated flow returning to sewer. 3 "MG" stands for million gallons.
4 "GPD" stands for gallons per day.
5 "BOD" stands for biochemical oxygen demand.
6 "TSS" stands for total suspended solids.

Est. Mo.

Flow CCF
Per Unit
Projected
Water Use
CCF1
City of Lindsay – Water and Wastewater Rate Study 39 |P a g e of reasonable approaches can be justified. This process is intended to proportionately allocate costs to each functional component to determine the revenue requirement for each component.

The allocations to each functional component were based on input from City staff.

The functional cost components used in this study are as follows:
• Fixed – Costs related to fixed system costs were allocated to this category. These costs are allocated based on the projected number of customers.
• Flow – Costs related to system flows were allocated to this category. These costs are allocated based on projected wastewater flows.
• BOD – Costs related to BOD in the system were allocated to this category. These costs are allocated based on projected BOD loadings.
• TSS – Costs related to TSS in the system were allocated to this category. These costs are allocated based on projected TSS loadings.

Related expenses and non-rate revenue were grouped into the following allocation categories before being allocated to each functional category:
• Collections – Expenses in this category are related to wastewater collection. • Treatment – Expenses in this category are related to wastewater treatment. • Systemwide – Expenses in this category are related to administration, wages, and maintenance.

The following tables show a breakdown of the wastewater utility’s expenses and offsetting revenues and how they are allocated by function. The result of this allocation is the percent of the revenue requirement associated with each functional allocation category.

Table 27. Scenario 1 Functional Cost Allocation
5-Year Average
Allocation
Category Expenses
Less Non-Rate
Revenue
Revenue
Requirement Fixed Flow BOD TSS Total
Collections $150,076 $0 $150,076 20% 75.0% 0% 5% 100%
Treatment $310,118 $0 $310,118 20% 26.7% 26.7% 26.7% 100% Systemwide $1,892,608 $70,505 $1,822,103 85% 5.0% 5.0% 5.0% 100% Cost Allocation $ $1,640,826 $286,360 $173,802 $181,306 $2,282,294 Cost Allocation % 71% 13% 8% 8% 100%
City of Lindsay – Water and Wastewater Rate Study 40 |P a g e Table 28. Scenario 2 Functional Cost Allocation
The projected rate revenue in FY 24/25 is then multiplied by the allocation percentages.

Table 29. Scenario 1 Functional Rate Revenue Requirement FY 24/25 Functional Rate
Revenue Requirement Fixed Flow BOD TSS Total
Cost Allocation % 71% 13% 8% 8% 100%
Cost Allocation $ $1,334,935 $244,425 $150,415 $150,415 $1,880,190 Table 30. Scenario 2 Functional Rate Revenue Requirement FY 24/25 Functional Rate
Revenue Requirement Fixed Flow BOD TSS Total
Cost Allocation % 71% 13% 8% 8% 100%
Cost Allocation $ $1,271,366 $232,785 $143,253 $143,253 $1,790,657 The wastewater rate revenue requirements for each functional component are then divided by the units related to each function to calculate a unit cost for each function.

Table 31. Scenario 1 Allocation Units
Allocation Units Fixed Flow BOD TSS
(Customers) (CCF) (LBS) (LBS)
Revenue Requirement $1,334,935 $244,425 $150,415 $150,415 Demand Units 3,933 561,835 866,270 860,757
Unit Rate $339.42 $0.44 $0.17 $0.17
Table 32. Scenario 2 Allocation Units
Allocation Units Fixed Flow BOD TSS
(Customers) (CCF) (LBS) (LBS)
Revenue Requirement $1,271,366 $232,785 $143,253 $143,253 Demand Units 3,933 561,835 866,270 860,757
Unit Rate $323.26 $0.41 $0.17 $0.17
5-Year Average
Allocation
Category Expenses
Less Non-Rate
Revenue
Revenue
Requirement Fixed Flow BOD TSS Total
Collections $150,076 $0 $150,076 20% 75.0% 0% 5% 100%
Treatment $310,118 $0 $310,118 20% 26.7% 26.7% 26.7% 100% Systemwide $1,892,608 $70,505 $1,822,103 85% 5.0% 5.0% 5.0% 100% Cost Allocation $ $1,640,826 $286,360 $173,802 $181,306 $2,282,294 Cost Allocation % 71% 13% 8% 8% 100%
City of Lindsay – Water and Wastewater Rate Study 41 |P a g e

9.4 Revenue Requirements by Class
Revenue requirements for each customer class are calculated by multiplying the unit rates by the corresponding customer class units. The total revenue requirement for each class consists of a variable and fixed revenue requirement. Flow, BOD, and TSS comprise the variable revenue requirement.

Table 33. Scenario 1 Flow and Strength Revenue Requirement by Class Table 34. Scenario 2 Flow and Strength Revenue Requirement by Class Allocation Units Flow BOD TSS Fixed
(CCF) (LBS) (LBS) (Customers)
Revenue Requirement $244,425 $150,415 $150,415 $1,334,935 Demand Units 561,835 866,270 860,757 3,933
Unit Rate $0.44 $0.17 $0.17 $339.42
User Class Flow BOD TSS
Variable
Revenue
Requirement Fixed
Fixed
Revenue
Requirement
Total
Revenue
Requirement
(CCF) (LBS) (LBS) ($) (#) ($) ($)
Residential 444,000 693,069 693,069 $434,614 3,700 $1,255,850 $1,690,464 Commercial Low 25,470 20,674 20,674 $18,283 44 $14,934 $33,217 Commercial Medium 78,862 123,101 123,101 $77,195 167 $56,683 $133,878 Commercial High 4,414 22,048 16,536 $8,638 14 $4,752 $13,390 School 9,089 7,378 7,378 $6,524 8 $2,715 $9,240
Total 561,835 866,270 860,757 $545,255 3,933 $1,334,935 $1,880,190 Allocation Units Flow BOD TSS Fixed
(CCF) (LBS) (LBS) (Customers)
Revenue Requirement $232,785 $143,253 $143,253 $1,271,366 Demand Units 561,835 866,270 860,757 3,933
Unit Rate $0.41 $0.17 $0.17 $323.26
User Class Flow BOD TSS
Variable
Revenue
Requirement Fixed
Fixed
Revenue
Requirement
Total
Revenue
Requirement
(CCF) (LBS) (LBS) ($) (#) ($) ($)
Residential 444,000 693,069 693,069 $413,918 3,700 $1,196,048 $1,609,966 Commercial Low 25,470 20,674 20,674 $17,412 44 $14,223 $31,636 Commercial Medium 78,862 123,101 123,101 $73,519 167 $53,984 $127,503 Commercial High 4,414 22,048 16,536 $8,227 14 $4,526 $12,753 School 9,089 7,378 7,378 $6,214 8 $2,586 $8,800
Total 561,835 866,270 860,757 $519,291 3,933 $1,271,366 $1,790,657 City of Lindsay – Water and Wastewater Rate Study 42 |P a g e

9.5 Wastewater Rate Structure Recommendations
Bartle Wells Associates reviewed the City’s wastewater rates and has the following recommendations to improve compliance with the requirements of Proposition 218:

1. Move all non-residential customers, except schools, to the same non-residential rate structure.

2. BWA recommends the non-residential rate structure consist of a monthly fixed charge and a volumetric charge based on the customer's strength.

9.6 Rate Derivation
Residential rates are derived by dividing the total amount of costs designated residential rate recovery by the total number of residential fixed billing units.

Table 35. Scenario 1 Rate Derivation
Fixed Rate
Derivation
Revenue
Requirement Units
Unit
Measurements
Annual
Rate
Monthly
Rate
Class ($) ($ per unit) ($ per unit)
Total
Residential $1,690,464 3,700 Dwelling $456.88 $38.07
School $9,240 3,726 Student $2.48 $0.21
Fixed
Non-Residential $76,369 225 Customer $339.42 $28.28
Variable Rate
Derivation
Revenue
Requirement Units Unit Measurements
Rate
($ per CCF)
Non-Residential Variable
Low $18,283 31,837 CCF of Water Use $0.57
Medium $77,195 98,578 CCF of Water Use $0.78
High $8,638 5,518 CCF of Water Use $1.57
City of Lindsay – Water and Wastewater Rate Study 43 |P a g e Table 36. Scenario 2 Rate Derivation
Fixed Rate
Derivation
Revenue
Requirement Units
Unit
Measurements
Annual
Rate
Monthly
Rate
Class ($) ($ per unit) ($ per unit)
Total
Residential $1,609,966 3,700 Dwelling $435.13 $36.26
School $8,800 3,726 Student $2.36 $0.20
Fixed
Non-Residential $72,733 225 Customer $323.26 $26.94
Variable Rate
Derivation
Revenue
Requirement Units Unit Measurements
Rate
($ per CCF)
Non-Residential Variable
Low $17,412 31,837 CCF of Water Use $0.55
Medium $73,519 98,578 CCF of Water Use $0.75
High $8,227 5,518 CCF of Water Use $1.49
City of Lindsay – Water and Wastewater Rate Study 44 |P a g e

9.7 Recommended Wastewater Rates
The following tables show a 5-year schedule of recommended wastewater rates for each scenario.

Table 37. Scenario 1 Recommended Wastewater Rates
Monthly Wastewater Rates
FY
24-25
Jan. 1,
2025
Jan. 1,
2026
Jan. 1,
2027
Jan. 1,
2028
Jan. 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Residential (Monthly Fixed, per dwelling)
Single Family $36.88 $38.07 $39.97 $41.97 $44.07 $46.27 Multi-Family $36.88 $38.07 $39.97 $41.97 $44.07 $46.27
Mobile Homes $36.88 $38.07 $39.97 $41.97 $44.07 $46.27
School (Monthly Fixed per Student) $0.22 $0.21 $0.22 $0.23 $0.24 $0.26 Non-Residential (Fixed + Volumetric)
Monthly Fixed Charge Per Customer $28.28 $29.69 $31.18 $32.74 $34.37 Volumetric Rates (per CCF)
Low Flow (Per CCF) $0.72 $0.75 $0.79 $0.83 $0.87
Medium Flow (Per CCF) $0.98 $1.03 $1.08 $1.13 $1.19
High Flow (Per CCF) $1.96 $2.05 $2.16 $2.27 $2.38
Commercial (Monthly Fixed Per
Customer) $36.88 Non-Residential Volumetric Strength + Fixed Charge Laundromats & Car Washes (per CCF) $1.85 Non-Residential Medium Strength + Fixed Charge Hotels, Motels, & Hospitals (Monthly
Fixed per Room) $7.28 Non-Residential Medium Strength + Fixed Charge Restaurants (per CCF) $2.90 Non-Residential High Strength + Fixed Charge City of Lindsay – Water and Wastewater Rate Study 45 |P a g e Table 38. Scenario 2 Recommended Wastewater Rates
Monthly Wastewater Rates
FY
24-25
Jan. 1,
2025
Jan. 1,
2026
Jan. 1,
2027
Jan. 1,
2028
Jan. 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Residential (Monthly Fixed, per dwelling)
Single Family $36.88 $36.26 $38.80 $41.51 $44.42 $47.53 Multi-Family $36.88 $36.26 $38.80 $41.51 $44.42 $47.53
Mobile Homes $36.88 $36.26 $38.80 $41.51 $44.42 $47.53
School (Monthly Fixed per Student) $0.22 $0.20 $0.21 $0.23 $0.25 $0.26 Non-Residential (Fixed + Volumetric)
Monthly Fixed Charge Per Customer $26.94 $28.83 $30.84 $33.00 $35.31 Volumetric Rates (per CCF)
Low Flow (Per CCF) $0.68 $0.73 $0.78 $0.84 $0.90
Medium Flow (Per CCF) $0.93 $1.00 $1.07 $1.14 $1.22
High Flow (Per CCF) $1.86 $1.99 $2.13 $2.28 $2.44
Commercial (Monthly Fixed Per
Customer) $36.88 Non-Residential Volumetric Strength + Fixed Charge Laundromats & Car Washes (per CCF) $1.85 Non-Residential Medium Strength + Fixed Charge Hotels, Motels, & Hospitals (Monthly
Fixed per Room) $7.28 Non-Residential Medium Strength + Fixed Charge Restaurants (per CCF) $2.90 Non-Residential High Strength + Fixed Charge City of Lindsay – Water and Wastewater Rate Study 46 |P a g e 10 REGIONAL WASTEWATER RATE SURVEY
The following chart compares the wastewater bills for a typical single-family home to those of other regional agencies.

Figure 12: Regional Wastewater Rate Survey
City of Lindsay – Water and Wastewater Rate Study 47 |P a g e 11 WASTEWATER SUMMARY AND RECOMMENDATIONS
The enterprise is in overall good financial health but will need rate increases to keep revenues in line with rising costs.

BWA has the following recommendations for the wastewater enterprise:
• The City should raise wastewater rates no later than January 1 in FY 2025-2026 to avoid needing larger increases in the future.
• The City should continue to adopt consistent, incremental rate increases on an annual basis to prevent the need for larger, one-time rate increases.

APPENDIX A
Water and Wastewater
Financial Plan Tables
City of Lindsay
Water Rate Study Tables
August 27, 2024
Water Scenario 1
Table A SCENARIO 1
City of Lindsay
Projected Operating Expenses
Water Rate Study
Monthly Volumetric
Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Tier 1 (0-5 CCF) $0.00 $1.94 $2.04 $2.15 $2.26 $2.38
Tier 2 (5+ CCF) $1.02 $1.94 $2.04 $2.15 $2.26 $2.38
Monthly Fixed Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Multi-Unit (Per Unit) $19.97 Based on Meter Size
Meter Size
5/8" $19.97 $27.70 $29.09 $30.54 $32.07 $33.67
3/4" $19.97 $27.70 $29.09 $30.54 $32.07 $33.67
1" $27.53 $46.16 $48.47 $50.89 $53.43 $56.10
1 1/2" $35.71 $92.33 $96.95 $101.80 $106.89 $112.23
2" $50.00 $147.73 $155.12 $162.88 $171.02 $179.57
3" $69.19 $295.45 $310.22 $325.73 $342.02 $359.12
4" $85.88 $461.65 $484.73 $508.97 $534.42 $561.14
6" $102.55 $1,200.28 $1,260.29 $1,323.30 $1,389.47 $1,458.94 8" $121.68 $1,477.26 $1,551.12 $1,628.68 $1,710.11 $1,795.62 Fire Stand-By $13.27 $0.00 $0.00 $0.00 $0.00 $0.00
Table 1 SCENARIO 1
City of Lindsay
Projected Operating Expenses
Water Rate Study
Allocation
Expenses Category Inflation FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
General Inflation Factor General 4.0% 4.0% 4.0% 4.0%
WAGES/BENEFITS/INSURANCES Administration General $477,201 $496,289 $516,141 $536,786 $558,258 PERS UNFUNDED LIABILITY Administration General 89,700 93,288 97,020 100,900 104,936 RAW CANAL WATER Water Purchases General 225,000 234,000 243,360 253,094 263,218 UTILITIES Utilities General 300,000 312,000 324,480 337,459 350,958 PROFESSIONAL SERVICES Administration General 80,000 83,200 86,528 89,989 93,589 AUDIT SERVICES Administration General 15,807 16,440 17,097 17,781 18,492 ENGINEERING Administration General 35,000 36,400 37,856 39,370 40,945 WELLS MATERIALS Source of Supply General 25,000 26,000 27,040 28,122 29,246 MTNCE MATERIALS & SERVICE Maintenance General 5,000 5,200 5,408 5,624 5,849 TREATMENT PLANT MATERIALS Water Treatment General 63,000 65,520 68,141 70,866 73,701 REPAIR & MTNCE SERVICES Maintenance General 30,000 31,200 32,448 33,746 35,096 DEPART OPERATING SUPPLIES Administration General 85,571 88,994 92,554 96,256 100,106 LIABILITY INSURANCE Administration General 49,119 51,084 53,127 55,252 57,462 WATER SUPPLY TESTING Source of Supply General 50,000 52,000 54,080 56,243 58,493 OTHER SERVICES & CHARGES Administration General 64,000 66,560 69,222 71,991 74,871 EMERGENCY REPAIR LINE Maintenance General 50,000 52,000 54,080 56,243 58,493 PHONE & VOICE Administration General 12,000 12,480 12,979 13,498 14,038 SOFTWARE Administration General 14,300 14,872 15,467 16,086 16,729 DUES, SUBSCRIPTIONS Administration General 2,500 2,600 2,704 2,812 2,925 VEHICLE FUEL AND OIL Administration General 6,500 6,760 7,030 7,312 7,604 VEHICLE REPAIR & MAINT Administration General 5,000 5,200 5,408 5,624 5,849 PERMITS / FEES / LICENSES Administration General 70,000 72,800 75,712 78,740 81,890 MEETINGS & TRAVEL Administration General 5,000 5,200 5,408 5,624 5,849 INFRASTRUCTURE USER FEE Transmission & Distribution General 154,232 88,431 91,968 95,647 99,473 VEHICLE REPLACEMENT PROGRAM Maintenance General 0 0 0 25,000 26,000 Well 11 O&M Source of Supply General 0 0 0 300,000 312,000 __________ __________ __________ __________ __________
Total Operating Expenses $1,913,930 $1,918,517 $1,995,258 $2,400,068 $2,496,071 Table 2 SCENARIO 1
City of Lindsay
Projected Non-Rate Revenue
Water Rate Study
Allocation
Non-Rate Revenue Category Inflation FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Projected Projected Projected Projected Projected
PENALTY & MISC SRV FEES Administration None $65,000 $65,000 $65,000 $65,000 $65,000 WATER CONNECTION CHARGES Capital None 4,500 4,500 4,500 4,500 4,500 NEW UTILITY ACC. SET‐UP Capital None 2,000 2,000 2,000 2,000 2,000 MISCELLANEOUS OTHER WATER REVENUES Administration None 10,000 10,000 10,000 10,000 10,000 Gen Fund Repayment Agreement Administration None 68,100 68,100 68,100 68,100 68,100 __________ __________ __________ __________ __________
Total Non-Rate Revenue $149,600 $149,600 $149,600 $149,600 $149,600 Table 3 SCENARIO 1
City of Lindsay
Capital Improvement Costs
Water Rate Study
Project Description FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Projected Projected Projected Projected Projected
CIP (Current Dollars)
CIP Approved Projects
Fire Flow Study (Water Capacity Study) 50,000
Fire Flow Infrastructure 250,000
Update Master Plans 175,000
Scada Expansion
Pneumatic Valves for Bank A 103,200
Pneumatic Valves for Bank B 83,200
Pneumatic Valves for Bank C 83,200
Pneumatic Valves for Bank D 103,200
(3) Magnetic Flow Meters 27,000
(4) Water Treatment Booster Pumps 75,000
Skip Loader Tractor 35,000
Pipelines
1,300 L.F., Main Line Replacement/Dead End Elimination 300,000 Groundwater Wells
Drinking Water Test Well #1
New Well #1 (Winter Demand)
New Well #1 Infrastructure
Drinking Water Test Well #2
New Well #2 (Winter Demand)
New Well #2 Infrastructure
Drinking Water Test Well #3
New Well #3 (Winter Demand)
New Well #3 Infrastructure
Ground Water Well Treatment
Well 11 - Infrastructure 5,943,000
Well 14 - VFD Upgrades 150,000
Well 15-Upgrades 50,000
Surface Water Projects
DBP Mitigation 500,000
Water Plant Upgrades
Clarifier Renovations 100,000
Turnout Upgrades 100,000
WTP Scraper Upgrade
Water Meters Digital Upgrade
Tank Improvements
Storage Tank Improvements
Total CIP (Current Dollars) $0 $461,400 $6,481,400 $535,000 $650,000 CIP (Inflated Dollars)
CIP Approved Projects
Fire Flow Study (Water Capacity Study) $0 $52,000 $0 $0 $0 Fire Flow Infrastructure $0 $0 $0 $0 $292,465
Update Master Plans $0 $182,000 $0 $0 $0
Scada Expansion $0 $0 $0 $0 $0
Pneumatic Valves for Bank A $0 $107,328 $0 $0 $0
Pneumatic Valves for Bank B $0 $86,528 $0 $0 $0
Pneumatic Valves for Bank C $0 $0 $89,989 $0 $0
Pneumatic Valves for Bank D $0 $0 $111,621 $0 $0
(3) Magnetic Flow Meters $0 $0 $29,203 $0 $0
(4) Water Treatment Booster Pumps $0 $0 $81,120 $0 $0
Skip Loader Tractor $0 $0 $0 $39,370 $0
Pipelines
1,300 L.F., Main Line Replacement/Dead End Elimination$0 $0 $0 $0 $350,958 Groundwater Wells
Drinking Water Test Well #1 $0 $0 $0 $0 $0
New Well #1 (Winter Demand) $0 $0 $0 $0 $0
New Well #1 Infrastructure $0 $0 $0 $0 $0
Drinking Water Test Well #2 $0 $0 $0 $0 $0
New Well #2 (Winter Demand) $0 $0 $0 $0 $0
New Well #2 Infrastructure $0 $0 $0 $0 $0
Drinking Water Test Well #3 $0 $0 $0 $0 $0
New Well #3 (Winter Demand) $0 $0 $0 $0 $0
New Well #3 Infrastructure $0 $0 $0 $0 $0
Ground Water Well Treatment
Well 11 - Infrastructure $0 $0 $6,427,949 $0 $0
Well 14 - VFD Upgrades $0 $0 $162,240 $0 $0
Well 15-Upgrades $0 $52,000 $0 $0 $0
Surface Water Projects
DBP Mitigation $0 $0 $0 $562,432 $0
Water Plant Upgrades $0 $0 $0 $0 $0
Clarifier Renovations $0 $0 $108,160 $0 $0
Turnout Upgrades $0 $0 $0 $0 $116,986
WTP Scraper Upgrade $0 $0 $0 $0 $0
Water Meters Digital Upgrade $0 $0 $0 $0 $0
Tank Improvements
Storage Tank Improvements $0 $0 $0 $0 $0
Total CIP (Inflated Dollars) $0 $479,856 $7,010,282 $601,802 $760,408 Annual Inflation Rate 0.0% 4.0% 4.0% 4.0% 4.0%
$0.0
$0.5
$7.0
$0.6 $0.8
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Wells & Treatment
Distribution
Other
City of Lindsay
Water Capital Improvements ($ millions)
Source: City of Lindsay 2025 Budget plus 4% annual construction cost inflation.

Future $; includes 4% annual
construction cost inflation.

Table 4 SCENARIO 1
City of Lindsay
Existing and Proposed Debt
Water Rate Study
Description FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Actual Budget Projected Projected Projected Projected
Existing Debt
USDA Loan Payment (2040) $109,874 $109,874 $109,874 $109,874 $109,874 $109,874 Total Current Debt Service $109,874 $109,874 $109,874 $109,874 $109,874 $109,874 Table 5 SCENARIO 1
City of Lindsay
Cash Flow Projections
Water Rate Study
Water Operating Cashflow FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Estimated Budgeted Projected Projected Projected Projected Beginning Reserve Balance $92,307 -$67,791 $457,780 $1,201,198 $2,149,757 $2,624,090 Revenues
Rate Revenue
Current Rate Revenue $1,777,611 $1,777,611 $3,021,939 $3,173,036 $3,331,688 $3,498,272 Rate Revenue Increase 0.0% 70.0% 5.0% 5.0% 5.0% 5.0%
Rate Increase Revenue $1,244,328 $151,097 $158,652 $166,584 $174,914 Mid-Year Rate Increase Adjustment1
-622,164 -75,548 -79,326 -83,292 -87,457 ________ ________ ________ ________ ________ ________ Total Rate Revenue 1,777,611 2,399,775 3,097,487 3,252,362 3,414,980 3,585,729 Non-Rate Revenue 329,908 149,600 149,600 149,600 149,600 149,600 Interest on Reserves (1.0%) $0 0 4,578 12,012 21,498 26,241 ________ ________ ________ ________ ________ ________ Total Revenue $2,107,519 $2,549,375 $3,251,665 $3,413,974 $3,586,077 $3,761,570 Expenses
Operating Expenses $2,157,743 $1,913,930 $1,918,517 $1,995,258 $2,400,068 $2,496,071 Existing Debt Service 109,874 109,874 109,874 109,874 109,874 109,874 New Debt Service 0 0 0 0 0 0
Rate Funded Capital $0 0 479,856 360,282 601,802 760,408 ________ ________ ________ ________ ________ ________ Total Expenses $2,267,617 $2,023,804 $2,508,247 $2,465,414 $3,111,744 $3,366,353 Net Revenues -$160,098 $525,571 $743,418 $948,560 $474,333 $395,217 Ending Reserve Balance -$67,791 $457,780 $1,201,198 $2,149,757 $2,624,090 $3,019,307 Debt Coverage (Target 1.3) (0.46) 5.78 12.13 12.91 10.79 11.52 Capital Funding FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Estimated Budgeted Projected Projected Projected Projected Capital Revenues
Use of Debt Proceeds $0 $0 $0 $0 $0 $0
Other / Grant Funding $0 0 0 6,650,000 0 0
Rate Funded Capital $0 0 479,856 360,282 601,802 760,408 ________ ________ ________ ________ ________ ________
Total Capital Revenue $0 $0 $479,856 $7,010,282 $601,802 $760,408 Total Capital Expenditures $0 $0 $479,856 $7,010,282 $601,802 $760,408 1 Assumes proposed rates are adopted January 1, 2025 and each January 1 thereafter. $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Rate Funded Capital
Debt Service
O&M
Revenue
Reserves
City of Lindsay
Scenario 1: Projected Water Revenues & Expenses ($ Millions) Table 6 SCENARIO 1
City of Lindsay
Customer Data
Water Rate Study
Meter Size [1]
Customer
Count [2]
AWWA Capacity
Factor [3]
Equivalent
Demand Units
Annual Equivalent
Demand Units
5/8" 2,454 1.0 2,454.0 29,448.0
1" 485 1.7 808.3 9,700.0

1.5" 28 3.3 93.3 1,120.0
2" 88 5.3 469.3 5,632.0
3" 14 10.7 149.3 1,792.0
4" 20 16.7 333.3 4,000.0
6" 4 33.3 133.3 1,600.0
8" 2 53.3 106.7 1,280.0
Total 3,095 4,547.7 54,572.0
[1] Meters 1" or below reflect the varying meter sizes in single family homes. [2] Customer data as of July 2024 provided by staff.
[3] Capacity factors based on AWWA operating capacity standards by meter size.

Metered Water Use FY 21-22 FY 22-23 FY 23-24
Projected
FY 24/25
Water Use (CCF) 864,757 779,017 779,094 779,094
Table 7 SCENARIO 1
City of Lindsay
Functional Allocation
Water Rate Study
Functional Allocation Amount
Offsetting
Revenue
Allocation
Amount Capacity All Volume Total
Administration $1,139,775 -$143,100 $996,675 95% 5% 100% Maintenance $111,369 $0 $111,369 50% 50% 100%
Source of Supply $271,791 $0 $271,791 0% 100% 100%
Transmission & Distribution $95,794 $0 $95,794 20% 80% 100% Utilities $337,979 $0 $337,979 10% 90% 100%
Water Purchases $253,484 $0 $253,484 0% 100% 100%
Water Treatment $70,975 $0 $70,975 20% 80% 100%
Debt Service $54,937 $0 $54,937 50% 50% 100%
Capital $440,470 -$6,500 $433,970 50% 50% 100%
Functional Allocation $ $1,314,130 $1,312,842 $2,626,973 Functional Allocation % 50.02% 49.98% 100%
Revenue Requirement $1,511,574 $1,510,365 $3,021,939
Table 8 SCENARIO 1
City of Lindsay
Water Rate Study
Cash Flow Projections: Rate Derivation
Allocation Units Capacity All Volume
Unit of Measure EDU CCF
Allocation Units 54,572 779,094
Revenue Requirement $1,511,574 $1,510,365
Unit Cost ($/Unit) $27.70 $1.94
Monthly Fixed
Charge
Calculation Capacity Factor
Monthly Capacity
Component
Monthly Fixed
Charge
5/8" 1.00 $27.70 $27.70
3/4" 1.00 $27.70 $27.70
1" 1.67 $46.16 $46.16

1.5" 3.33 $92.33 $92.33
2" 5.33 $147.73 $147.73
3" 10.67 $295.45 $295.45
4" 16.67 $461.65 $461.65
6" 43.33 $1,200.28 $1,200.28
8" 53.33 $1,477.26 $1,477.26
Table 9 SCENARIO 1
City of Lindsay
Water Rate Study
Cash Flow Projections: Rate Derivation
Rate Category Existing Rates Proposed Rates
Tier 1 (0-5 CCF) $0.00 $1.94
Tier 2 (5+ CCF) $1.02 $1.94
5/8" Monthly Fixed $19.97 $27.70
Water Use Existing Bill Proposed Bill Change ($) Change (%) 5 $19.97 $37.40 $17.43 87.3%

12.5 CCF
Proposed

12.5 CCF
Existing
20 CCF
Proposed
20 CCF
Existing
30 CCF
Proposed
30 CCF
Monthly Residential Bill Impacts
Fixed Variable
City of Lindsay
Water Rate Study Tables
August 27, 2024
Water Scenario 2
Table A SCENARIO 2
City of Lindsay
Projected Operating Expenses
Water Rate Study
Monthly Volumetric
Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Tier 1 (0-5 CCF) $0.00 $1.71 $2.06 $2.17 $2.28 $2.40
Tier 2 (5+ CCF) $1.02 $1.71 $2.06 $2.17 $2.28 $2.40
Monthly Fixed Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Multi-Unit (Per Unit) $19.97 Based on Meter Size
Meter Size
5/8" $19.97 $24.44 $29.33 $30.80 $32.34 $33.96
3/4" $19.97 $24.44 $29.33 $30.80 $32.34 $33.96
1" $27.53 $40.73 $48.88 $51.32 $53.89 $56.58
1 1/2" $35.71 $81.47 $97.76 $102.65 $107.78 $113.17
2" $50.00 $130.35 $156.42 $164.24 $172.45 $181.07
3" $69.19 $260.69 $312.83 $328.47 $344.89 $362.13
4" $85.88 $407.33 $488.80 $513.24 $538.90 $565.85
6" $102.55 $1,059.07 $1,270.88 $1,334.42 $1,401.14 $1,471.20 8" $121.68 $1,303.47 $1,564.16 $1,642.37 $1,724.49 $1,810.71 Fire Stand-By $13.27 $0.00 $0.00 $0.00 $0.00 $0.00
Table 1 SCENARIO 2
City of Lindsay
Projected Operating Expenses
Water Rate Study
Allocation
Expenses Category Inflation FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
General Inflation Factor General 4.0% 4.0% 4.0% 4.0%
WAGES/BENEFITS/INSURANCES Administration General $477,201 $496,289 $516,141 $536,786 $558,258 PERS UNFUNDED LIABILITY Administration General 89,700 93,288 97,020 100,900 104,936 RAW CANAL WATER Water Purchases General 225,000 234,000 243,360 253,094 263,218 UTILITIES Utilities General 300,000 312,000 324,480 337,459 350,958 PROFESSIONAL SERVICES Administration General 80,000 83,200 86,528 89,989 93,589 AUDIT SERVICES Administration General 15,807 16,440 17,097 17,781 18,492 ENGINEERING Administration General 35,000 36,400 37,856 39,370 40,945 WELLS MATERIALS Source of Supply General 25,000 26,000 27,040 28,122 29,246 MTNCE MATERIALS & SERVICE Maintenance General 5,000 5,200 5,408 5,624 5,849 TREATMENT PLANT MATERIALS Water Treatment General 63,000 65,520 68,141 70,866 73,701 REPAIR & MTNCE SERVICES Maintenance General 30,000 31,200 32,448 33,746 35,096 DEPART OPERATING SUPPLIES Administration General 85,571 88,994 92,554 96,256 100,106 LIABILITY INSURANCE Administration General 49,119 51,084 53,127 55,252 57,462 WATER SUPPLY TESTING Source of Supply General 50,000 52,000 54,080 56,243 58,493 OTHER SERVICES & CHARGES Administration General 64,000 66,560 69,222 71,991 74,871 EMERGENCY REPAIR LINE Maintenance General 50,000 52,000 54,080 56,243 58,493 PHONE & VOICE Administration General 12,000 12,480 12,979 13,498 14,038 SOFTWARE Administration General 14,300 14,872 15,467 16,086 16,729 DUES, SUBSCRIPTIONS Administration General 2,500 2,600 2,704 2,812 2,925 VEHICLE FUEL AND OIL Administration General 6,500 6,760 7,030 7,312 7,604 VEHICLE REPAIR & MAINT Administration General 5,000 5,200 5,408 5,624 5,849 PERMITS / FEES / LICENSES Administration General 70,000 72,800 75,712 78,740 81,890 MEETINGS & TRAVEL Administration General 5,000 5,200 5,408 5,624 5,849 INFRASTRUCTURE USER FEE Transmission & Distribution General 154,232 88,431 91,968 95,647 99,473 VEHICLE REPLACEMENT PROGRAM Maintenance General 0 0 0 25,000 26,000 Well 11 O&M Source of Supply General 0 0 0 300,000 312,000 __________ __________ __________ __________ __________
Total Operating Expenses $1,913,930 $1,918,517 $1,995,258 $2,400,068 $2,496,071 Table 2 SCENARIO 2
City of Lindsay
Projected Non-Rate Revenue
Water Rate Study
Allocation
Non-Rate Revenue Category Inflation FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Projected Projected Projected Projected Projected
PENALTY & MISC SRV FEES Administration None $65,000 $65,000 $65,000 $65,000 $65,000 WATER CONNECTION CHARGES Capital None 4,500 4,500 4,500 4,500 4,500 NEW UTILITY ACC. SET‐UP Capital None 2,000 2,000 2,000 2,000 2,000 MISCELLANEOUS OTHER WATER REVENUES Administration None 10,000 10,000 10,000 10,000 10,000 Gen Fund Repayment Agreement Administration None 68,100 68,100 68,100 68,100 68,100 __________ __________ __________ __________ __________
Total Non-Rate Revenue $149,600 $149,600 $149,600 $149,600 $149,600 Table 3 SCENARIO 2
City of Lindsay
Capital Improvement Costs
Water Rate Study
Project Description FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Projected Projected Projected Projected Projected
CIP (Current Dollars)
CIP Approved Projects
Fire Flow Study (Water Capacity Study) 50,000
Fire Flow Infrastructure 250,000
Update Master Plans 175,000
Scada Expansion
Pneumatic Valves for Bank A 103,200
Pneumatic Valves for Bank B 83,200
Pneumatic Valves for Bank C 83,200
Pneumatic Valves for Bank D 103,200
(3) Magnetic Flow Meters 27,000
(4) Water Treatment Booster Pumps 75,000
Skip Loader Tractor 35,000
Pipelines
1,300 L.F., Main Line Replacement/Dead End Elimination 300,000 Groundwater Wells
Drinking Water Test Well #1
New Well #1 (Winter Demand)
New Well #1 Infrastructure
Drinking Water Test Well #2
New Well #2 (Winter Demand)
New Well #2 Infrastructure
Drinking Water Test Well #3
New Well #3 (Winter Demand)
New Well #3 Infrastructure
Ground Water Well Treatment
Well 11 - Infrastructure 5,943,000
Well 14 - VFD Upgrades 150,000
Well 15-Upgrades 50,000
Surface Water Projects
DBP Mitigation 500,000
Water Plant Upgrades
Clarifier Renovations 100,000
Turnout Upgrades 100,000
WTP Scraper Upgrade
Water Meters Digital Upgrade
Tank Improvements
Storage Tank Improvements
Total CIP (Current Dollars) $0 $461,400 $6,481,400 $535,000 $650,000 CIP (Inflated Dollars)
CIP Approved Projects
Fire Flow Study (Water Capacity Study) $0 $52,000 $0 $0 $0 Fire Flow Infrastructure $0 $0 $0 $0 $292,465
Update Master Plans $0 $182,000 $0 $0 $0
Scada Expansion $0 $0 $0 $0 $0
Pneumatic Valves for Bank A $0 $107,328 $0 $0 $0
Pneumatic Valves for Bank B $0 $86,528 $0 $0 $0
Pneumatic Valves for Bank C $0 $0 $89,989 $0 $0
Pneumatic Valves for Bank D $0 $0 $111,621 $0 $0
(3) Magnetic Flow Meters $0 $0 $29,203 $0 $0
(4) Water Treatment Booster Pumps $0 $0 $81,120 $0 $0
Skip Loader Tractor $0 $0 $0 $39,370 $0
Pipelines
1,300 L.F., Main Line Replacement/Dead End Elimination$0 $0 $0 $0 $350,958 Groundwater Wells
Drinking Water Test Well #1 $0 $0 $0 $0 $0
New Well #1 (Winter Demand) $0 $0 $0 $0 $0
New Well #1 Infrastructure $0 $0 $0 $0 $0
Drinking Water Test Well #2 $0 $0 $0 $0 $0
New Well #2 (Winter Demand) $0 $0 $0 $0 $0
New Well #2 Infrastructure $0 $0 $0 $0 $0
Drinking Water Test Well #3 $0 $0 $0 $0 $0
New Well #3 (Winter Demand) $0 $0 $0 $0 $0
New Well #3 Infrastructure $0 $0 $0 $0 $0
Ground Water Well Treatment
Well 11 - Infrastructure $0 $0 $6,427,949 $0 $0
Well 14 - VFD Upgrades $0 $0 $162,240 $0 $0
Well 15-Upgrades $0 $52,000 $0 $0 $0
Surface Water Projects
DBP Mitigation $0 $0 $0 $562,432 $0
Water Plant Upgrades $0 $0 $0 $0 $0
Clarifier Renovations $0 $0 $108,160 $0 $0
Turnout Upgrades $0 $0 $0 $0 $116,986
WTP Scraper Upgrade $0 $0 $0 $0 $0
Water Meters Digital Upgrade $0 $0 $0 $0 $0
Tank Improvements
Storage Tank Improvements $0 $0 $0 $0 $0
Total CIP (Inflated Dollars) $0 $479,856 $7,010,282 $601,802 $760,408 Annual Inflation Rate 0.0% 4.0% 4.0% 4.0% 4.0%
$0.0
$0.5
$7.0
$0.6 $0.8
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Wells & Treatment
Distribution
Other
City of Lindsay
Water Capital Improvements ($ millions)
Source: City of Lindsay 2025 Budget plus 4% annual construction cost inflation.

Future $; includes 4% annual
construction cost inflation.

Table 4 SCENARIO 2
City of Lindsay
Existing and Proposed Debt
Water Rate Study
Description FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Actual Budget Projected Projected Projected Projected
Existing Debt
USDA Loan Payment (2040) $109,874 $109,874 $109,874 $109,874 $109,874 $109,874 Total Current Debt Service $109,874 $109,874 $109,874 $109,874 $109,874 $109,874 Table 5 SCENARIO 2
City of Lindsay
Cash Flow Projections
Water Rate Study
Water Operating Cashflow FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Estimated Budgeted Projected Projected Projected Projected Beginning Reserve Balance $92,307 -$67,791 $280,018 $857,230 $1,829,681 $2,329,510 Revenues
Rate Revenue
Current Rate Revenue $1,777,611 $1,777,611 $2,666,417 $3,199,700 $3,359,685 $3,527,669 Rate Revenue Increase 0.0% 50.0% 20.0% 5.0% 5.0% 5.0%
Rate Increase Revenue $888,806 $533,283 $159,985 $167,984 $176,383 Mid-Year Rate Increase Adjustment1
-444,403 -266,642 -79,993 -83,992 -88,192 ________ ________ ________ ________ ________ ________ Total Rate Revenue 1,777,611 2,222,014 2,933,058 3,279,693 3,443,677 3,615,861 Non-Rate Revenue 329,908 149,600 149,600 149,600 149,600 149,600 Interest on Reserves (1.0%) $0 0 2,800 8,572 18,297 23,295 ________ ________ ________ ________ ________ ________ Total Revenue $2,107,519 $2,371,614 $3,085,459 $3,437,865 $3,611,574 $3,788,756 Expenses
Operating Expenses $2,157,743 $1,913,930 $1,918,517 $1,995,258 $2,400,068 $2,496,071 Existing Debt Service 109,874 109,874 109,874 109,874 109,874 109,874 New Debt Service 0 0 0 0 0 0
Rate Funded Capital $0 0 479,856 360,282 601,802 760,408 ________ ________ ________ ________ ________ ________ Total Expenses $2,267,617 $2,023,804 $2,508,247 $2,465,414 $3,111,744 $3,366,353 Net Revenues -$160,098 $347,810 $577,212 $972,451 $499,830 $422,403 Ending Reserve Balance -$67,791 $280,018 $857,230 $1,829,681 $2,329,510 $2,751,913 Debt Coverage (Target 1.3) (0.46) 4.17 10.62 13.13 11.03 11.77 Capital Funding FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Estimated Budgeted Projected Projected Projected Projected Capital Revenues
Use of Debt Proceeds $0 $0 $0 $0 $0 $0
Other / Grant Funding $0 0 0 6,650,000 0 0
Rate Funded Capital $0 0 479,856 360,282 601,802 760,408 ________ ________ ________ ________ ________ ________
Total Capital Revenue $0 $0 $479,856 $7,010,282 $601,802 $760,408 Total Capital Expenditures $0 $0 $479,856 $7,010,282 $601,802 $760,408 1 Assumes proposed rates are adopted January 1, 2025 and each January 1 thereafter. $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Rate Funded Capital
Debt Service
O&M
Revenue
Reserves
City of Lindsay
Scenario 1: Projected Water Revenues & Expenses ($ Millions) Table 6 SCENARIO 2
City of Lindsay
Customer Data
Water Rate Study
Meter Size [1]
Customer
Count [2]
AWWA Capacity
Factor [3]
Equivalent
Demand Units
Annual Equivalent
Demand Units
5/8" 2,454 1.0 2,454.0 29,448.0
1" 485 1.7 808.3 9,700.0

Metered Water Use FY 21-22 FY 22-23 FY 23-24
Projected
FY 24/25
Water Use (CCF) 864,757 779,017 779,094 779,094
Table 7 SCENARIO 2
City of Lindsay
Functional Allocation
Water Rate Study
Functional Allocation Amount
Offsetting
Revenue
Allocation
Amount Capacity All Volume Total
Administration $1,139,775 -$143,100 $996,675 95% 5% 100% Maintenance $111,369 $0 $111,369 50% 50% 100%
Source of Supply $271,791 $0 $271,791 0% 100% 100%
Transmission & Distribution $95,794 $0 $95,794 20% 80% 100% Utilities $337,979 $0 $337,979 10% 90% 100%
Water Purchases $253,484 $0 $253,484 0% 100% 100%
Water Treatment $70,975 $0 $70,975 20% 80% 100%
Debt Service $54,937 $0 $54,937 50% 50% 100%
Capital $440,470 -$6,500 $433,970 50% 50% 100%
Functional Allocation $ $1,314,130 $1,312,842 $2,626,973 Functional Allocation % 50.02% 49.98% 100%
Revenue Requirement $1,333,742 $1,332,675 $2,666,417
Table 8 SCENARIO 2
City of Lindsay
Water Rate Study
Cash Flow Projections: Rate Derivation
Allocation Units Capacity All Volume
Unit of Measure EDU CCF
Allocation Units 54,572 779,094
Revenue Requirement $1,333,742 $1,332,675
Unit Cost ($/Unit) $24.44 $1.71
Monthly Fixed
Charge
Calculation Capacity Factor
Monthly Capacity
Component
Monthly Fixed
Charge
5/8" 1.00 $24.44 $24.44
3/4" 1.00 $24.44 $24.44
1" 1.67 $40.73 $40.73

1.5" 3.33 $81.47 $81.47
2" 5.33 $130.35 $130.35
3" 10.67 $260.69 $260.69
4" 16.67 $407.33 $407.33
6" 43.33 $1,059.07 $1,059.07
8" 53.33 $1,303.47 $1,303.47
Table 9 SCENARIO 2
City of Lindsay
Water Rate Study
Cash Flow Projections: Rate Derivation
Rate Category Existing Rates Proposed Rates
Tier 1 (0-5 CCF) $0.00 $1.71
Tier 2 (5+ CCF) $1.02 $1.71
5/8" Monthly Fixed $19.97 $24.44
Water Use Existing Bill Proposed Bill Change ($) Change (%) 5 $19.97 $32.99 $13.02 65.2%

12.5 CCF
Proposed

12.5 CCF
Existing
20 CCF
Proposed
20 CCF
Existing
30 CCF
Proposed
30 CCF
Monthly Residential Bill Impacts
Fixed Variable
City of Lindsay
Water Rate Study Tables
August 27, 2024
Water Scenario 3
Table A SCENARIO 3
City of Lindsay
Projected Operating Expenses
Water Rate Study
Monthly Volumetric
Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Tier 1 (0-5 CCF) $0.00 $1.54 $1.93 $2.22 $2.45 $2.58
Tier 2 (5+ CCF) $1.02 $1.54 $1.93 $2.22 $2.45 $2.58
Monthly Fixed Rates FY 24-25
January 1,
2025
January 1,
2026
January 1,
2027
January 1,
2028
January 1,
2029
Existing Proposed Proposed Proposed Proposed Proposed
Multi-Unit (Per Unit) $19.97 Based on Meter Size
Meter Size
5/8" $19.97 $22.00 $27.50 $31.63 $34.79 $36.53
3/4" $19.97 $22.00 $27.50 $31.63 $34.79 $36.53
1" $27.53 $36.66 $45.83 $52.70 $57.97 $60.87
1 1/2" $35.71 $73.32 $91.65 $105.40 $115.94 $121.74
2" $50.00 $117.31 $146.64 $168.64 $185.50 $194.78
3" $69.19 $234.62 $293.28 $337.27 $371.00 $389.55
4" $85.88 $366.60 $458.25 $526.99 $579.69 $608.67
6" $102.55 $953.16 $1,191.45 $1,370.17 $1,507.19 $1,582.55 8" $121.68 $1,173.12 $1,466.40 $1,686.36 $1,855.00 $1,947.75 Fire Stand-By $13.27 $0.00 $0.00 $0.00 $0.00 $0.00
Table 1 SCENARIO 3
City of Lindsay
Projected Operating Expenses
Water Rate Study
Allocation
Expenses Category Inflation FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Budgeted Projected Projected Projected Projected
General Inflation Factor General 4.0% 4.0% 4.0% 4.0%
WAGES/BENEFITS/INSURANCES Administration General $477,201 $496,289 $516,141 $536,786 $558,258 PERS UNFUNDED LIABILITY Administration General 89,700 93,288 97,020 100,900 104,936 RAW CANAL WATER Water Purchases General 225,000 234,000 243,360 253,094 263,218 UTILITIES Utilities General 300,000 312,000 324,480 337,459 350,958 PROFESSIONAL SERVICES Administration General 80,000 83,200 86,528 89,989 93,589 AUDIT SERVICES Administration General 15,807 16,440 17,097 17,781 18,492 ENGINEERING Administration General 35,000 36,400 37,856 39,370 40,945 WELLS MATERIALS Source of Supply General 25,000 26,000 27,040 28,122 29,246 MTNCE MATERIALS & SERVICE Maintenance General 5,000 5,200 5,408 5,624 5,849 TREATMENT PLANT MATERIALS Water Treatment General 63,000 65,520 68,141 70,866 73,701 REPAIR & MTNCE SERVICES Maintenance General 30,000 31,200 32,448 33,746 35,096 DEPART OPERATING SUPPLIES Administration General 85,571 88,994 92,554 96,256 100,106 LIABILITY INSURANCE Administration General 49,119 51,084 53,127 55,252 57,462 WATER SUPPLY TESTING Source of Supply General 50,000 52,000 54,080 56,243 58,493 OTHER SERVICES & CHARGES Administration General 64,000 66,560 69,222 71,991 74,871 EMERGENCY REPAIR LINE Maintenance General 50,000 52,000 54,080 56,243 58,493 PHONE & VOICE Administration General 12,000 12,480 12,979 13,498 14,038 SOFTWARE Administration General 14,300 14,872 15,467 16,086 16,729 DUES, SUBSCRIPTIONS Administration General 2,500 2,600 2,704 2,812 2,925 VEHICLE FUEL AND OIL Administration General 6,500 6,760 7,030 7,312 7,604 VEHICLE REPAIR & MAINT Administration General 5,000 5,200 5,408 5,624 5,849 PERMITS / FEES / LICENSES Administration General 70,000 72,800 75,712 78,740 81,890 MEETINGS & TRAVEL Administration General 5,000 5,200 5,408 5,624 5,849 INFRASTRUCTURE USER FEE Transmission & Distribution General 154,232 88,431 91,968 95,647 99,473 VEHICLE REPLACEMENT PROGRAM Maintenance General 0 0 0 25,000 26,000 Well 11 O&M Source of Supply General 0 0 0 300,000 312,000 __________ __________ __________ __________ __________
Total Operating Expenses $1,913,930 $1,918,517 $1,995,258 $2,400,068 $2,496,071 Table 2 SCENARIO 3
City of Lindsay
Projected Non-Rate Revenue
Water Rate Study
Allocation
Non-Rate Revenue Category Inflation FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Projected Projected Projected Projected Projected
PENALTY & MISC SRV FEES Administration None $65,000 $65,000 $65,000 $65,000 $65,000 WATER CONNECTION CHARGES Capital None 4,500 4,500 4,500 4,500 4,500 NEW UTILITY ACC. SET‐UP Capital None 2,000 2,000 2,000 2,000 2,000 MISCELLANEOUS OTHER WATER REVENUES Administration None 10,000 10,000 10,000 10,000 10,000 Gen Fund Repayment Agreement Administration None 68,100 68,100 68,100 68,100 68,100 __________ __________ __________ __________ __________
Total Non-Rate Revenue $149,600 $149,600 $149,600 $149,600 $149,600 Table 3 SCENARIO 3
City of Lindsay
Capital Improvement Costs
Water Rate Study
Project Description FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Projected Projected Projected Projected Projected
CIP (Current Dollars)
CIP Approved Projects
Fire Flow Study (Water Capacity Study) 50,000
Fire Flow Infrastructure 250,000
Update Master Plans 175,000
Scada Expansion
Pneumatic Valves for Bank A 103,200
Pneumatic Valves for Bank B 83,200
Pneumatic Valves for Bank C 83,200
Pneumatic Valves for Bank D 103,200
(3) Magnetic Flow Meters 27,000
(4) Water Treatment Booster Pumps 75,000
Skip Loader Tractor 35,000
Pipelines
1,300 L.F., Main Line Replacement/Dead End Elimination 300,000 Groundwater Wells
Drinking Water Test Well #1
New Well #1 (Winter Demand)
New Well #1 Infrastructure
Drinking Water Test Well #2
New Well #2 (Winter Demand)
New Well #2 Infrastructure
Drinking Water Test Well #3
New Well #3 (Winter Demand)
New Well #3 Infrastructure
Ground Water Well Treatment
Well 11 - Infrastructure 5,943,000
Well 14 - VFD Upgrades 150,000
Well 15-Upgrades 50,000
Surface Water Projects
DBP Mitigation 500,000
Water Plant Upgrades
Clarifier Renovations 100,000
Turnout Upgrades 100,000
WTP Scraper Upgrade
Water Meters Digital Upgrade
Tank Improvements
Storage Tank Improvements
Total CIP (Current Dollars) $0 $461,400 $6,481,400 $535,000 $650,000 CIP (Inflated Dollars)
CIP Approved Projects
Fire Flow Study (Water Capacity Study) $0 $52,000 $0 $0 $0 Fire Flow Infrastructure $0 $0 $0 $0 $292,465
Update Master Plans $0 $182,000 $0 $0 $0
Scada Expansion $0 $0 $0 $0 $0
Pneumatic Valves for Bank A $0 $107,328 $0 $0 $0
Pneumatic Valves for Bank B $0 $86,528 $0 $0 $0
Pneumatic Valves for Bank C $0 $0 $89,989 $0 $0
Pneumatic Valves for Bank D $0 $0 $111,621 $0 $0
(3) Magnetic Flow Meters $0 $0 $29,203 $0 $0
(4) Water Treatment Booster Pumps $0 $0 $81,120 $0 $0
Skip Loader Tractor $0 $0 $0 $39,370 $0
Pipelines
1,300 L.F., Main Line Replacement/Dead End Elimination$0 $0 $0 $0 $350,958 Groundwater Wells
Drinking Water Test Well #1 $0 $0 $0 $0 $0
New Well #1 (Winter Demand) $0 $0 $0 $0 $0
New Well #1 Infrastructure $0 $0 $0 $0 $0
Drinking Water Test Well #2 $0 $0 $0 $0 $0
New Well #2 (Winter Demand) $0 $0 $0 $0 $0
New Well #2 Infrastructure $0 $0 $0 $0 $0
Drinking Water Test Well #3 $0 $0 $0 $0 $0
New Well #3 (Winter Demand) $0 $0 $0 $0 $0
New Well #3 Infrastructure $0 $0 $0 $0 $0
Ground Water Well Treatment
Well 11 - Infrastructure $0 $0 $6,427,949 $0 $0
Well 14 - VFD Upgrades $0 $0 $162,240 $0 $0
Well 15-Upgrades $0 $52,000 $0 $0 $0
Surface Water Projects
DBP Mitigation $0 $0 $0 $562,432 $0
Water Plant Upgrades $0 $0 $0 $0 $0
Clarifier Renovations $0 $0 $108,160 $0 $0
Turnout Upgrades $0 $0 $0 $0 $116,986
WTP Scraper Upgrade $0 $0 $0 $0 $0
Water Meters Digital Upgrade $0 $0 $0 $0 $0
Tank Improvements
Storage Tank Improvements $0 $0 $0 $0 $0
Total CIP (Inflated Dollars) $0 $479,856 $7,010,282 $601,802 $760,408 Annual Inflation Rate 0.0% 4.0% 4.0% 4.0% 4.0%
$0.0
$0.5
$7.0
$0.6 $0.8
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Wells & Treatment
Distribution
Other
City of Lindsay
Water Capital Improvements ($ millions)
Source: City of Lindsay 2025 Budget plus 4% annual construction cost inflation.

Future $; includes 4% annual
construction cost inflation.

Table 4 SCENARIO 3
City of Lindsay
Existing and Proposed Debt
Water Rate Study
Description FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Actual Budget Projected Projected Projected Projected
Existing Debt
USDA Loan Payment (2040) $109,874 $109,874 $109,874 $109,874 $109,874 $109,874 Total Current Debt Service $109,874 $109,874 $109,874 $109,874 $109,874 $109,874 Table 5 SCENARIO 3
City of Lindsay
Cash Flow Projections
Water Rate Study
Water Operating Cashflow FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Estimated Budgeted Projected Projected Projected Projected Beginning Reserve Balance $92,307 -$67,791 $146,698 $489,264 $1,403,041 $2,077,087 Revenues
Rate Revenue
Current Rate Revenue $1,777,611 $1,777,611 $2,399,775 $2,999,719 $3,449,677 $3,794,644 Rate Revenue Increase 0.0% 35.0% 25.0% 15.0% 10.0% 5.0% Rate Increase Revenue $622,164 $599,944 $449,958 $344,968 $189,732 Mid-Year Rate Increase Adjustment1
-311,082 -299,972 -224,979 -172,484 -94,866 ________ ________ ________ ________ ________ ________ Total Rate Revenue 1,777,611 2,088,693 2,699,747 3,224,698 3,622,160 3,889,510 Non-Rate Revenue 329,908 149,600 149,600 149,600 149,600 149,600 Interest on Reserves (1.0%) $0 0 1,467 4,893 14,030 20,771 ________ ________ ________ ________ ________ ________ Total Revenue $2,107,519 $2,238,293 $2,850,814 $3,379,190 $3,785,791 $4,059,881 Expenses
Operating Expenses $2,157,743 $1,913,930 $1,918,517 $1,995,258 $2,400,068 $2,496,071 Existing Debt Service 109,874 109,874 109,874 109,874 109,874 109,874 New Debt Service 0 0 0 0 0 0
Rate Funded Capital $0 0 479,856 360,282 601,802 760,408 ________ ________ ________ ________ ________ ________ Total Expenses $2,267,617 $2,023,804 $2,508,247 $2,465,414 $3,111,744 $3,366,353 Net Revenues -$160,098 $214,489 $342,567 $913,776 $674,047 $693,528 Ending Reserve Balance -$67,791 $146,698 $489,264 $1,403,041 $2,077,087 $2,770,615 Debt Coverage (Target 1.3) (0.46) 2.95 8.49 12.60 12.61 14.23 Capital Funding FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 Estimated Budgeted Projected Projected Projected Projected Capital Revenues
Use of Debt Proceeds $0 $0 $0 $0 $0 $0
Other / Grant Funding $0 0 0 6,650,000 0 0
Rate Funded Capital $0 0 479,856 360,282 601,802 760,408 ________ ________ ________ ________ ________ ________
Total Capital Revenue $0 $0 $479,856 $7,010,282 $601,802 $760,408 Total Capital Expenditures $0 $0 $479,856 $7,010,282 $601,802 $760,408 1 Assumes proposed rates are adopted January 1, 2025 and each January 1 thereafter. $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Rate Funded Capital
Debt Service
O&M
Revenue
Reserves
City of Lindsay
Scenario 1: Projected Water Revenues & Expenses ($ Millions) Table 6 SCENARIO 3
City of Lindsay
Customer Data
Water Rate Study
Meter Size [1]
Customer
Count [2]
AWWA Capacity
Factor [3]
Equivalent
Demand Units
Annual Equivalent
Demand Units
5/8" 2,454 1.0 2,454.0 29,448.0
1" 485 1.7 808.3 9,700.0

Metered Water Use FY 21-22 FY 22-23 FY 23-24
Projected
FY 24/25
Water Use (CCF) 864,757 779,017 779,094 779,094
Table 7 SCENARIO 3
City of Lindsay
Functional Allocation
Water Rate Study
Functional Allocation Amount
Offsetting
Revenue
Allocation
Amount Capacity All Volume Total
Administration $1,139,775 -$143,100 $996,675 95% 5% 100% Maintenance $111,369 $0 $111,369 50% 50% 100%
Source of Supply $271,791 $0 $271,791 0% 100% 100%
Transmission & Distribution $95,794 $0 $95,794 20% 80% 100% Utilities $337,979 $0 $337,979 10% 90% 100%
Water Purchases $253,484 $0 $253,484 0% 100% 100%
Water Treatment $70,975 $0 $70,975 20% 80% 100%
Debt Service $54,937 $0 $54,937 50% 50% 100%
Capital $440,470 -$6,500 $433,970 50% 50% 100%
Functional Allocation $ $1,314,130 $1,312,842 $2,626,973 Functional Allocation % 50.02% 49.98% 100%
Revenue Requirement $1,200,367 $1,199,408 $2,399,775
Table 8 SCENARIO 3
City of Lindsay
Water Rate Study
Cash Flow Projections: Rate Derivation
Allocation Units Capacity All Volume
Unit of Measure EDU CCF
Allocation Units 54,572 779,094
Revenue Requirement $1,200,367 $1,199,408
Unit Cost ($/Unit) $22.00 $1.54
Monthly Fixed
Charge
Calculation Capacity Factor
Monthly Capacity
Component
Monthly Fixed
Charge
5/8" 1.00 $22.00 $22.00
3/4" 1.00 $22.00 $22.00
1" 1.67 $36.66 $36.66

1.5" 3.33 $73.32 $73.32
2" 5.33 $117.31 $117.31
3" 10.67 $234.62 $234.62
4" 16.67 $366.60 $366.60
6" 43.33 $953.16 $953.16
8" 53.33 $1,173.12 $1,173.12
Table 9 SCENARIO 3
City of Lindsay
Water Rate Study
Cash Flow Projections: Rate Derivation
Rate Category Existing Rates Proposed Rates
Tier 1 (0-5 CCF) $0.00 $1.54
Tier 2 (5+ CCF) $1.02 $1.54
5/8" Monthly Fixed $19.97 $22.00
Water Use Existing Bill Proposed Bill Change ($) Change (%) 5 $19.97 $29.70 $9.73 48.7%

12.5 CCF
Proposed

12.5 CCF
Existing
20 CCF
Proposed
20 CCF
Existing
30 CCF
Proposed
30 CCF
Monthly Residential Bill Impacts
Fixed Variable

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 24-37

Page 1 of 3 ends

NUMBER 24-37
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LINDSAY APPROVING A RATE INCREASE FOR WATER

SERVICES FOLLOWING A PUBLIC HEARING IN ACCORDANCE
WITH PROPOSITION 218.

At a regularly scheduled meeting of the City of Lindsay City Council held on October 22, 2024, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, the City of Lindsay provides essential WATER services to the residents and businesses of the City in a manner that is financially sound and sustainable; and WHEREAS, the City of Lindsay has conducted a comprehensive rate study to evaluate the costs of providing WATER services and has determined that a rate increase is necessary to meet the operational costs, maintenance, and capital improvement needs of the WATER system; and
WHEREAS, Proposition 218, approved by California voters in 1996, requires that property owners and ratepayers be notified and given the opportunity to protest any proposed rate increase for property-related fees, including WATER rates; and WHEREAS, in compliance with Proposition 218, the City of Lindsay mailed written notices to all property owners and ratepayers within the service area at least 45 days before the public hearing scheduled for October 22, 2024; and
WHEREAS, the written notices provided the required information, including the proposed rate increase, the reasons for the increase, and instructions for submitting protests; and WHEREAS, on October 22, 2024, the City Council conducted a duly noticed public hearing in accordance with Proposition 218 to consider the proposed rate increase and to receive and hear any written protests submitted by property owners or ratepayers; and WHEREAS, the City Council considered all written protests received, as well as any comments made during the public hearing; and
WHEREAS, the number of valid written protests received did not constitute a majority protest under Proposition 218, and therefore the City Council is authorized to adopt the proposed rate increase.

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

1. Approval of Rate Increase: The City Council hereby approves the rate increase for WATER services as proposed in the rate study, effective January 1, 2025, in accordance with the rate schedule attached hereto as Exhibit A.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 24-37

Page 2 of 3 ends

2. Compliance with Proposition 218: The City Council finds and determines that the procedures for notice, protest, and public hearing comply with all requirements of Proposition 218.

3. Findings of Fact: The City Council hereby adopts the findings in the rate study, determining that the approved rates are:
o Based on the actual costs of providing WATER services; o Fairly allocated among all customers served by the system; o Necessary to provide for operational costs, maintenance, and capital improvements for the continued operation of the WATER system.

4. Effective Date: The rate increase approved by this resolution shall take effect on January 1, 2025, and the new rates shall be implemented for all billing cycles commencing on or after that date.

5. Severability: If any section, subsection, sentence, clause, or phrase of this resolution is, for any reason, held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this resolution.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 24-37

Page 3 of 3 ends

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

MEETING DATE October 22, 2024
MOTION

SECOND MOTION
AYES
ABSENT

ABSTAIN
NAYS

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

CERTIFICATE OF ATTESTING OFFICER
The undersigned, Maegan Peton, City Clerk of the City of Lindsay does hereby attest and certify that the foregoing Resolution is a true, full and correct copy of a resolution duly adopted at a meeting of the City of Lindsay which was duly convened and held on the date stated thereon, and that said document has not been amended, modified, repealed or rescinded since its date of adoption and is in full force and effect as of the date thereof.

ATTEST: _____________________________________
Maegan Peton, City Clerk

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 24-38

Page 1 of 3 ends

NUMBER 24-38
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LINDSAY APPROVING A RATE INCREASE FOR SEWER

SERVICES FOLLOWING A PUBLIC HEARING IN ACCORDANCE
WITH PROPOSITION 218.

At a regularly scheduled meeting of the City of Lindsay City Council held on October 22, 2024, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, the City of Lindsay provides essential SEWER services to the residents and businesses of the City in a manner that is financially sound and sustainable; and WHEREAS, the City of Lindsay has conducted a comprehensive rate study to evaluate the costs of providing SEWER services and has determined that a rate increase is necessary to meet the operational costs, maintenance, and capital improvement needs of the SEWER system; and
WHEREAS, Proposition 218, approved by California voters in 1996, requires that property owners and ratepayers be notified and given the opportunity to protest any proposed rate increase for property-related fees, including SEWER rates; and WHEREAS, in compliance with Proposition 218, the City of Lindsay mailed written notices to all property owners and ratepayers within the service area at least 45 days before the public hearing scheduled for October 22, 2024; and
WHEREAS, the written notices provided the required information, including the proposed rate increase, the reasons for the increase, and instructions for submitting protests; and WHEREAS, on October 22, 2024, the City Council conducted a duly noticed public hearing in accordance with Proposition 218 to consider the proposed rate increase and to receive and hear any written protests submitted by property owners or ratepayers; and WHEREAS, the City Council considered all written protests received, as well as any comments made during the public hearing; and
WHEREAS, the number of valid written protests received did not constitute a majority protest under Proposition 218, and therefore the City Council is authorized to adopt the proposed rate increase.

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

1. Approval of Rate Increase: The City Council hereby approves the rate increase for SEWER services as proposed in the rate study, effective January 1, 2025, in accordance with the rate schedule attached hereto as Exhibit A.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 24-38

Page 2 of 3 ends

2. Compliance with Proposition 218: The City Council finds and determines that the procedures for notice, protest, and public hearing comply with all requirements of Proposition 218.

3. Findings of Fact: The City Council hereby adopts the findings in the rate study, determining that the approved rates are:
o Based on the actual costs of providing SEWER services; o Fairly allocated among all customers served by the system; o Necessary to provide for operational costs, maintenance, and capital improvements for the continued operation of the SEWER system.

4. Effective Date: The rate increase approved by this resolution shall take effect on January 1, 2025, and the new rates shall be implemented for all billing cycles commencing on or after that date.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 24-38

Page 3 of 3 ends

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

MEETING DATE October 22, 2024
MOTION

SECOND MOTION
AYES
ABSENT

ABSTAIN
NAYS

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

ATTEST: _____________________________________
Maegan Peton, City Clerk

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: October 22, 2024
DEPARTMENT: City Services
FROM: Ryan Heinks, Acting Director of City Services
AGENDA TITLE: Historical Review of Abandonment of Public Roadway (300 Block of North Oxford)

ACTION & RECOMMENDATION
Review the history of abandonment of public roadways concerning the 300 block of North Oxford and provide direction thereto.

BACKGROUND | ANALYSIS
The Lindsay City Council, on September 24th, 2024, requested information concerning the abandonment for public use of Oxford Street between Hermosa and Tulare Road. A review was conducted to assess the process followed by the city during the roadway's closure.

Research into assessor maps and recorded documents revealed that the City of Lindsay issued a notice for a public hearing, held on February 6th, 1989, regarding the proposed abandonment of the roadway on Oxford Street north of Hermosa. Following this notice, the City Council unanimously voted, under Resolution 89-08, to proceed with the process and schedule a formal public hearing on March 6th, 1989. The proposal included provisions for a permanent easement and right of way, allowing the city to construct or repair water, wastewater, or public utility lines if needed.

On March 6th, 1989, the formal public hearing took place during a council meeting at Lindsay City Hall. The Lindsay City Council, once again voting unanimously, approved the abandonment of Oxford Street for public use under Resolution 89-11. The closure was officially documented and filed with the Tulare County Recorder’s Office under document number 1989-0022411. The Tulare County Assessor’s Map 205-14 also accurately records the abandonment.

The process for the abandonment of Oxford Street appears to have followed the established city procedures and legal requirements. The City of Lindsay provided proper notice for a public hearing in February 1989, ensuring transparency and public participation. The City Council’s unanimous votes under Resolutions 89-08 and 89-11, along with the inclusion of a permanent easement for utilities, demonstrate adherence to legal guidelines for public roadway abandonment. The formal documentation of the decision with the Tulare County Recorder’s Office further confirms compliance with procedural and legal standards.

FISCAL IMPACT
There is no fiscal impact associated with this item.

ATTACHMENTS

1. Resolution 89-08

2. Resolution 89-11

3. Tulare County Recorder’s Office Closure Document 1989-0022411 re: City of Lindsay Resolution 89-11 printout

4. Tulare County Assessor’s Map 205-14
Reviewed/Approved: ______
Item #: 13.1
Discussion Items
1 2
3 4
5 6
7 8
g
10 11
12 13
14 15
16 17
18 19
20 21
22 23
24 25
26 27
28 RESOLUTION NO. 89-08

RESOLUTION OF INTENTION TO VACATE AND CLOSE TO
THE PUBLIC USE A PUBLIC STREET; FIXING TIME AND

PLACE OF HEARING PROTEST ON PROPOSED VACATION

AND ABANDONMENT OF PUBLIC STREET
At a regular meeting of the City Council of the City of Lindsay held February 6, 1989, at the hour of 7:00 p.m. of said day, in the Council Chambers at City Hali, 251 East Honolulu, Lindsay, California, the following Resolution was adopted:

SECTION 1: The Council of the City of Lindsay, California pursuant to Chapter 3 of Part 3 of Division 9 of the Streets and Highways Code of the State of California, does hereby resolve as follows:

That it is the intention of the Council of the City of Lindsay to order the vacation, abandonment and closing to public use of a portion of a certain public street in the City of Lindsay, County of Tulare, State of California commonly known as Oxford Street described as follows, to wit:

That portion of the East 329.4 feet of Lot 1 of Block 123 of the Official Maps of Lindsay as per map recorded in Volume 17 at Page 58 of Maps in the Office of the County Recorder of Tulare County, State of California; said portion of Lot 1 being shown on the Record of Survey recorded in Volume 18 at Page 34 of Maps in the Office of the County Recorder of said County, described as follows:

Beginning at the Northwest corner of Lot 28 as shown on the record of survey, a map of which is recorded in Volume 18 at Page 34 of Maps in the Office of the Tulare County Recorder, said point also being the intersection of the Easterly line of Oxford Street and the Southerly line of a County Road as shown on said Record of Surveys; Thence Southerly 575.27 feet, more or less along the Westerly line of Lots 28 through 40, inclusive, to the Southwest corner of Lot 40 as shown on said Record of Survey; Thence Westerly along the Westerly prolongation of the Southerly line of said Lot 40 to a point in the centerline of Oxford Street as shown on said Record of Survey; Thence Southerly along the centerline of Oxford Street to a point thereon which is the point of intersection of the Westerly prolongation of the Southerly line of Lot 44 as shown on said Record Survey;
Thence Easterly along the Westerly prolongation of the Southerly line of Lot 44 to the Southwest corner of Lot 44 as shown on said Record of Survey; Thence Southerly 428.88 feet more or less, along the Westerly line of Lots 45 through 54, inclusive, to the Southwest corner of Lot 54; said point being also the intersection of the Easterly line of Oxford Street and the Northerly line of Hermosa Street, as shown on said Record Survey;
Thence Westerly 60 feet, more or less, along the Westerly prolongation of the Southerly line of Lot 54, being also the Northerly line of Hermosa Street, to the intersection point of the Westerly line of Oxford Street and the Northerly line of Hermosa Street as shown on said Record of Survey;
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
Thence Northerly along the Westerly line of Oxford Street 1235.66 feet, more or less, to the intersection of the Westerly line of Oxford Street and the Westerly prolongation of the Northerly line of Lot 28, said point being also on the Southerly line of the County Road as shown on said Record of Survey;
Thence Easterly 60 feet, more or less, along the Westerly prolongation of the Northerly line of said Lot 28, being also the Southerly line of the County Road, as shown in the said Record of Survey, to the Northwest comer of said Lot 28, the point of beginning.

SECTION 2: A map or plan of said public street intended to be vacated, abandoned and closed to public use is on file in the office of the City Clerk of the City of Lindsay, reference to which is hereby made.

SECTION 3: The City of Lindsay, in the abandonment of said public street to public use, reserves and accepts from the vacation thereof, a permanent easement and right at any time or from time to time to construct, maintain, operate, replace, remove and renew water distribution lines, appurtenances, storm drainage facilities, and any other public utilities in, upon, over and across the street to be vacated, together with all rights of ingress and egress in, over, on and across the street proposed to be vacated, and no structure or building shall be separate, allowed or permitted to be on, in, over or across the portion of the vacated street where the City or any public utility now maintains any lines, conduits, wires, or other facilities and appurtenances thereto.

SECTION 4: Notice is further given that the 6th day of March, 1989, at the hour of 7:00 p.m., in the Council Chambers in the City of Lindsay, is hereby fixed for the time and place for hearing any objections and protests of any and all persons having any objections to the vacation, abandonment and closing to public use of said public street.

Ayes:

Noes:

Absent:

Abstain:

ATTEST:

ADOPTED February 6, 1989 by the following vote of the Council:

BLUE, BUGNI, HENDRICKS, LINVILLE, LENCIONI.

None.

CITY COUNCIL OF THE CITY OF LINDSAY
-- ~ b_fM' £JBobbi Paul, City Clerk
? ~ -~ll_llli_~ Paul A. Lencioni, Mayor

CERTIFICATE OF CITY CLERK
I, BOBBI PAUL, City Clerk of the City of Lindsay, do hereby certify that the above is a true and correct copy of aResolution made, passed and adopted by the City Council of the City of Lindsay, at a regular meeting of said Council called and held on the 6th day of February, 1989.

Bobbi Paul, City Clerk
Dated
1 2
3 4
5 6
RESOLUTION NO. 89-11

RESOLUTION OF OF THE CITY COUNCIL OF THE CITY OF

LINDSAY VACA TING AND CLOSING PUBLIC USE OF A
PUBLIC STREET.

At a regular meeting of the City Council of the City of Lindsay held March 6, 1989, at the hour of 7:00 p.m. of said day, in the Council Chambers at City Hall, 251 East Honolulu, Lindsay, California, the following Resolution was adopted:

SECTION 1. The Council of the City of Lindsay, California pursuant to Chapter 3 of Part 3 of Division 9 of the Streets and Highways Code of the State of California, has adopted a Notice of Intention to Vacate and Close to Public Use a portion of Oxford Street in the City of 7 Lindsay.
8 WHEREAS, the City Council has conducted a public hearing for the purpose of receiving testimony relative to the proposed vacation and closing of a portion of Oxford Street; g and
10 11
12 WHEREAS,after receiving said testimony, the City Council of the City of Lindsay is desirous of continuing with said vacation and closing process; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lindsay does hereby order the vacation, abandonment and closing to public use a certain public 13 street in the City of Lindsay, County of Tulare, State of California commonly known as Oxford 14 Street described as follows, to wit:
15 16
17 18
19 20
21 22
23 24
25 26
27 28
That portion of the East 329.4 feet of Lot 1 of Block 123 of the Official Maps of Lindsay as per map recorded in Volume 17 at Page 58 of Maps in the Office of the County Recorder of Tulare County, State of California; said portion of Lot 1 being shown on the Record of Survey recorded in Volume 18 at Page 34 of Maps in the Office of the County Recorder of said County, described as follows:

Beginning at the Northwest corner of Lot 28 as shown on the record of survey, a map of which is recorded in Volume 18 at Page 34 of Maps in the Office of the Tulare County Recorder, said point also being the intersection of the Easterly line of Oxford Street and the Southerly line of a County Road as shown on said Record of Surveys; Thence Southerly 575.27 feet, more or less along the Westerly line of Lots 28 through 40, inclusive, to the Southwest corner of Lot 40 as shown on said Record of Survey; Thence Westerly along the Westerly prolongation of the Southerly line of said Lot 40 to a point in the centerline of Oxford Street as shown on said Record of Survey; Thence Southerly along the centerline of Oxford Street to a point thereon which is the point of intersection of the Westerly prolongation of the Southerly line of Lot 44 as shown on said Record Survey;
Thence Easterly along the Westerly prolongation of the Southerly line of Lot 44 to the Southwest corner of Lot 44 as shown on said Record of Survey; Thence Southerly 428.88 feet more or less, along the Westerly line of Lots 45 through 54, inclusive, to the Southwest corner of Lot 54; said point being also the intersection of the Easterly line of Oxford Street and the Northerly line of Hermosa Street, as shown on said Record Survey;
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
Thence Westerly 60 feet, more or less, along the Westerly prolongation of the Southerly line of Lot 54, being also the Northerly line of Hermosa Street, to the intersection point of the Westerly line of Oxford Street and the Northerly line of Hermosa Street as shown on said Record of Survey;
Thence Northerly along the Westerly line of Oxford Street 1235.66 feet, more or less, to the intersection of the Westerly line of Oxford Street and the Westerly prolongation of the Northerly line of Lot 28, said point being also on the Southerly line of the County Road as shown on said Record of Survey;
Thence Easterly 60 feet, more or less, along the Westerly prolongation of the Northerly line of said Lot 28, being also the Southerly line of the County Road, as shown in the said Record of Survey, to the Northwest corner of said Lot 28J the point of beginning.

Ayes:

Noes:

Absent:

Abstain:

ADOPTED March 6, 1989 by the following vote of the Council:

BLUE, HENDRICKS, BUGNI, LINVILLE, LENCIONI.

None.

ATTEST: CITY COUNCIL OF THE CITY OF LINDSAY
C23~· £<-L - Y ~ ul_Q_U_~~ - - ---------
Bobbi Paul, City Clerk Paul A. Lencioni, Mayor

CERTIFICATE OF CITY CLERK
I, BOBJ3I PAUL, City Clerk of the City of Lind say, do hereby certify tha t the above is a true and correct copy of aResolution made, passed and adopted by the City Council of the Ci ty of Lindsay, at a regular meeting of said Council calJed and held on the 6th day of March, 1989.

Bobbi Paul, City Clerk
Dated
Tulare County Clerk-Recorder
Document Type

RESOLUTION
Recording Information
Document Number:
1989-0022411
Number Pages:
0 1 .. , .....

Book Type
mH
Grantor:

CITY OF LINDSAY
Grantee:
l t
Recording Date:
04/27/1989 12:00:00 AM
Book Page

VACATE & CLOSING PUB USE OF PUB ST
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HERMOSA ST.
i

CITY OF LINDSAY
8 I
ASSESSOR'S MAPS BK. 205, PG. 14 .

COUNTY

NOTE - ASSESSOR'S BLOCK NUMBERS SHOWN IN ELLIPSES

ASSESSOR'S PARCEL NUMBERS SHOWN IN CIRCLES
OF TULARE, CALIF.
0

Lindsay City CouncilOctober 22, 2024

Lindsay City Council
October 22, 2024