City of Lindsay Page 1
LINDSAY CITY COUNCIL
REGULAR MEETING AGENDA
August 26, 2025, 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, August 26, 2025 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. PLEDGE OF ALLEGIANCE
3. ROLL CALL
4. EXECUTIVE (CLOSED) SESSION
4.1 Conference with Labor Negotiators
Pursuant to Cal Gov. Code § 54957
Agency Designated Representative: City Manager (or other designated negotiator) Employee Organization: Lindsay City Employees Association: Services Employees Internation Union (SEIU).
4.2 Public Employee Appointment/ Employment:
Pursuant to Cal Gov. Code § 54957
Title: City Manager
5. 6:30 P.M RECONVENE FROM CLOSED SESSION
6. CLOSED SESSION REPORT – This is the time for Council to publicly report specified closed session action and the vote take on those actions, if any.
7. APPROVAL OF AGENDA
8. COUNCIL REPORT
Mayor
Misty Villarreal
Mayor Pro Tem
Yolanda Flores
Councilmembers
Adriana Nave
Rosaena Sanchez
Joe Soria
City of Lindsay Page 2
9. 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.
10. CITY MANAGER REPORT
11. 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.
11.1 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: Dalee Chang, Deputy City Clerk
11.2 Minutes of the Regular Meetings of August 12, 2025.
Action & Recommendation: Approved as submitted.
Submitted by: Dalee Chang, Deputy City Clerk
11.3 Warrant List for August 4, 2025 Through August 17, 2025.
Action & Recommendation: Accept the Warrant List for transaction dated August 4, 2025, through August 17, 2025.
Submitted by: Soledad Ruiz-Nunez, Director of Finance
11.4 City Council Approval for Resolution 25-35 for the Continuing Expenditures and Revenues in Accordance with the Adopted Fiscal Year 2024-2025 Operating Budget and Five-Year Capital Improvement Plan
Action & Recommendation: Approve Resolution No. 25-35 and authorize a 60-day extension to finalize and present the Fiscal Year 2025-2026 Operating Budget and FiveYear Capital Improvement Plan Budget. This continuation will ensure that the City meets all payroll and contractual obligations and continues to deliver essential services while staff complete the budget development process.
Submitted by: Soledad Ruiz-Nunez, Director of Finance
12. PRESENTATION ITEMS
12.1 Summer Recreation Recap
Action & Recommendation: None
Submitted by: Armando da Silva, Director of Recreation
13. ACTION ITEMS
13.1 Consider Award Price Paige & Company the Audit Services Contract Action & Recommendation: Award Price Paige & Company the Audit Service Contract following their submittal of the Request for Proposals. The contract will cover the Audit for 2024, 2025, and 2026 with the option to renew for the 2027 and 2028 audits.
Submitted by: Soledad Ruiz-Nunez, Director of Finance
City of Lindsay Page 3
13.2 Authorization to Issue Request for Qualifications (RFQ) to solicit proposals from qualified civil engineering firms to provide on-call engineering and related professional services
Action & Recommendation: Authorize the release of the attached Request for Qualifications (RFQ) to solicit proposals from qualified civil engineering firms to provide on-call engineering and related professional services.
Submitted by: Kuyler Crocker, Acting Director of Public Works
14. REQUEST FOR FUTURE ITEMS
15. ADJOURNMENT – Lindsay City Council meetings are held in the City Council Chambers at 251 E.
Honolulu Street in Lindsay, California beginning at 6:00 P.M. on the second and fourth Tuesday of every month unless otherwise noticed. Materials related to an Agenda item submitted to the legislative body after distribution of the Agenda Packet are available for public inspection in the office of the City Clerk during normal business hours. 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 8011. 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 & TIME POSTED: Thursday, August 21, 2025 at 3:00 p.m.
Dalee, Deputy City Clerk
August 11th – August 17th, 2025
Police Division Highlights: Total Calls for Service: 160 Suspicious Person / Under the Influence of a Controlled Substance / Arrest 8/12/2025 at 1654 Hours:
Corporal Romero and Officer Chaidez responded to a report of a suspicious person in the 200 block of N. Harvard Ave. Upon arrival units contacted Dora Pablo, 27, of Exeter, who was found to be under the influence of a controlled substance, and in violation of the terms of her probation. Pablo was arrested without incident and later booked at the South County Detention Facility.
Robbery / Violation of a Domestic Violence Restraining Order / Resisting Arrest 8/15/2025 at 0040 Hours:
Lindsay units responded to the 200 block of N. Westwood Ave. for a report of a disturbance in progress.
Upon arrival it was determined that Melvin Quinteros, 35, of Lindsay had taken a cell phone and keys from the victim by force, and he was also in violation of the terms of a served Domestic Violence Protective Order. Quinteros fled from officers on foot, but he was quickly apprehended and later booked at the South County Detention Facility.
DUI / Driving on a Suspended License / Possession of a Controlled Substance 8/15/2025 at 2139 Hours:
Officer Martinez conducted a traffic enforcement stop on a vehicle in the area of Frazier and Elmwood and contacted the driver, later identified as Aureliano Ramirez, 35, of Dinuba, who was found to be driving under the influence of alcohol, and also in possession of .43 grams of suspected Methamphetamine. Ramirez provided officers a false name, but he was later positively identified and determined to have a suspended driver’s license. Ramirez was arrested and later booked at the South County Detention Facility.
Fire Division Highlights: Total Calls for Service: 43
Tulare County Fire Assist / Motor Vehicle Collision with Rescue 8/16/2025 at 1334 Hours:
Engine 87 responded to the area of Road 252 and Avenue 220 for a report of a rollover traffic accident with a pin-in. Upon arrival E87 provided assistance in vehicle stabilization, rescue, and patient care until relieved by Tulare County Fire Department personnel.
Special Events:
The first day of school went smoothly, with no reported major issue with traffic incidents. There was extra congestion in and around school sites, which was typical of what has been seen in years past.
Upcoming Events / Projects:
The Baked Potato Fundraiser is scheduled for 8/18/2025 in the parking lot adjacent to 215 N Elmwood Ave.
The Community Yard Sale is scheduled for 8/23/2025 in the parking lot adjacent to 215 N Elmwood Ave.
The 9/11 Mural Fundraiser Dinner is 9/11/2025 at the Wellness Center- 860 N Sequoia Ave.
LINDSAY CITY COUNCIL
REGULAR MEETING MINUTES
Lindsay Council Chambers Tuesday, August 12, 2025
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: Interim City Manager Kuyler Crocker, City Attorney Megan Crouch, City Clerk/ Human Resources Manager Miranda Cordova, Interim Director of Public Safety Nicholas Nave, Director of Finance Soledad Ruiz-Nunez, Director of Recreation Services Armando da Silva, Acting City Services Director Joseph Avina, Administrative Supervisor Marshall Chairez, Deputy City Clerk Dalee Chang.
1. CALL TO ORDER
Mayor Villarreal called to order the regular meeting of the Lindsay City Council at 6:00 p.m. in the Council Chamber located at 251 E. Honolulu St.
2. PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Chief Nave
3. ROLL CALL
Council Present: Mayor Villarreal
Mayor Pro Tem Flores
Councilmember Nave
Councilmember Sanchez
Councilmember Soria
4. EXECUTIVE (CLOSED) SESSION
4.1 Conference with Labor Negotiators
Pursuant to Cal Gov. Code § 54957
Agency Designated Representative: City Manager (or other designated negotiator)
Employee Organization: Lindsay City Employees Association: Services Employees Internation Union (SEIU).
5. 6:30 P.M RECONVENE FROM CLOSED SESSION
6. CLOSED SESSION REPORT – Council returned from closed session at 6:30 pm with nothing to report.
7. APPROVAL OF AGENDA
It was motioned by Councilmember Nave, seconded by Councilmember Sanchez, and unanimously carried to approve the agenda.
8. COUNCIL REPORT
Councilmembers Joe Soria, Andriana Nave, and Mayor Misty Villarreal provided reports pertaining to the East Kaweah Groundwater Sustainability Agency and its groundwater overdraft and future prop 218 process on assessments and events Councilmembers attended and upcoming events.
9. PUBLIC COMMENT
Public comment received from Mercedes Herrera regarding the Bake Potatoes sale and Yard Sale.
10. CITY MANAGER REPORT
The City Manager reported the Olive Bowl and multiple grants and funding. Mr. Croker also meet with contractors for the Transit Center designed and upcoming events. Chief Nichloas Nave provided an update of the fire situation that staff is assisting in other parts of the State. Chief Nave also reported on the events that has taken place August 9, 2025, regarding Officers.
11. RECOGNITIONS
11.1 Introduction and Oath of Office of Fire Lieutenant Chief Nicholas Nave introduced Fire Lieutenant Brendan Diaz to the Council and those that had attended the Council meeting. Chief Nave acknowledge Fire Lieutenant Diaz achievements. Fire Lieutenant Diaz took the time to thank the city for the opportunity that he was given.
12. CONSENT CALENDAR
It was motioned by Councilmember Sanchez, seconded by Councilmember Soria and unanimously carried to approve the items on the Consent Calendar as presented.
12.1 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.
12.2 Minutes of the regular and/or special Meetings of July 22, 2025.
Action & Recommendation: Approve as submitted.
Submitted by: Dalee Chang, Deputy City Clerk
12.3 Warrant List for July 14, 2025 through August 3, 2025.
Action & Recommendation: Accept the Warrant List for transaction dates of July 14, 2025 through August 3, 2025.
Submitted by: Soledad Ruiz-Nunez, Director of Finance
12.4 July 2025 Treasurer’s Report.
Action & Recommendation: Accept the July 2025 Monthly Treasurer’s Report.
Submitted by: Soledad Ruiz-Nunez, Director of Finance
12.5 Approval of Revised Resolution 25-32 for Authorizing Engagement with FEMA and Cal OES Regarding Emergency Grant Programs.
Action & Recommendation: Approval of a revised Resolution No. 25-32, A Resolution of the City Council of the City of Lindsay Authorizing the Director of City Services & Planning, City Manager, and City Services Manager/Inspector to Engage with the Federal Emergency Management Agency and the California Governor’s Office of Emergency Services Regarding Grants for Which the City has Applied and Any Documents Thereto.
Submitted by: Kuyler Crocker, Interim City Manager
13. PUBLIC HEARINGS
13.1 CUP 25-04 Recycling Collection at 460 W. Hermosa
Action & Recommendation: Conduct public hearing & consider the approval of Resolution 25-33 approving Conditional Use Permit No. 25-04 for recycling center at 460 W. Hermosa (APN 205-314-001).
Submitted by: Christine Chavez, Contract City Planner
Public Hearing Open: The Public Hearing opened at7:03 p.m.
Public Comment: Public comment was provided by Mercedes Herrea, Danny Salinas, and Angelita Martinez and Ron Wilbourn provided a comment on surrounding shops and other recycling center already in place.
Public Hearing Closed: The Public Hearing closed at 7:06 p.m.
Council Action: It was motioned by Councilmember Soria, seconded by Councilmember Sanchez, and approved by the way of vote 3-2.
14. PRESENTATIONS
14.1 Lindsay Youth Sports
Presented by: Armando da Silva, Director of Recreation
Armando de Silva provided a presentation for Council review.
14.2 Sports Coordinator and Sports Official
Presented by: Armando da Silva, Director of Recreation
Armando d Silba provided a presentation for Council review.
15. ACTION ITEMS
15.1 Consider the approval of Job Description and Budget for Sport Official Action & Recommendation: Approve of Job Description for Sport Official.
Submitted by: Armando da Silva, Director of Recreation
Public Comment: There were no public comments.
Council Action: It was motioned by Mayor Pro Tem Flores , seconded by Councilmember Soria, and unanimously carried to approve 5-0.
15.2 Consider the approval of Job Description and Budget for Sport Coordinator Action & Recommendation: Approve of Job Description for Sport Coordinator.
Submitted by: Armando da Silva, Director of Recreation
Public Comment: There were no public comments.
Council Action: It was motioned by Mayor Pro Tem Flores , seconded by Councilmember Soria, and unanimously carried to approve 5-0.
15.3 Appointment of the City Clerk
Action & Recommendation: Consider approval of Resolution 25-34 appointing Miranda Cordova as City Clerk / Human Resource Manager
Submitted by: Kuyler Crocker, Interim City Manager
Public Comment: There were no public comments.
Council Action: It was motioned by Councilmember Nave seconded by Councilmember Flores and unanimously carried to approve 5-0.
15.4 Authorization to Issue Request for Qualifications (RFQ) for Legislative Lobbying Services
Action & Recommendation: Grant authorization the release of a Request for Qualifications (RFQ) to solicit statements of qualifications from experienced firms or individuals to provide legislative lobbying services on behalf of the City of Lindsay
Submitted by: Kuyler Crocker, Interim City Manager
Public Comment: Public comment was provided by Mercedes Herrera.
Council Action: It was motion by Councilmember Soria, seconded by Councilmember Sanchez, and unanimously carried to approve 5-0.
15.5 Waiver of Late Payment Fee for Utility Bills affected by Water Quantity Charge Misreads
Action & Recommendation: Approval of Waiving the $10.00 monthly Late Payment Fee for residents who were affected by the January 2025 to June 2025 accumulated Water Quantity Charge. The Late Payment Fee will be waived from July 2025 to December of 2025 for residents affected by the accumulated Water Quantity Charge.
Submitted by: Soledad Ruiz-Nunez, Director of Finance
Public Comment: There was no public comment.
Council Action: It was motion by Councilmember Nave, seconded by Councilmember Sanchez, and unanimously carried to approve 5-0.
16. REQUEST FOR FUTURE ITEMS
17. ADJOURNMENT
The regular meeting was adjourned at 8:06 p.m.
Approved by Council: August 26, 2025.
_________________________
Misty Villarreal, Mayor
ATTEST:
_________________________
Dalee Chang, Deputy City Clerk
The next Regular Meeting of the Lindsay City Council is scheduled to be held on September 9, 2025.
STAFF REPORT
TO: Lindsay City Council
MEETING DATE: August 26, 2025
DEPARTMENT: Finance
FROM: Soledad Ruiz-Nunez, Director of Finance
Agenda Title: Award Price Paige & Company
ACTION & RECOMMENDATION
Accept the Warrant List for transactions dated August 4, 2025, through August 17, 2025.
BACKGROUND | ANALYSIS
The warrant list for August 4, 2025, through August 17, 2025, is submitted for Council review and acceptance.
FISCAL IMPACT
There is no fiscal impact associated with this action.
ATTACHMENTS
1. Warrant list for August 4, 2025, through August 17, 2025.
Reviewed/Approved: ______
Item #: 11.3
Consent
CITY OF LINDSAY | WARRANT LIST
TRANSACTION DATES: 08/04/2025 THROUGH 08/17/2025
Check# Fund Date Vendor # Vendor Name Description Amount 28543 $187.95
400 - WELLNESS CENTER 08/08/25 3023 AAA SECURITY, INC. GUARD SERVICE 187.95 28544 $411.00
101 - GENERAL FUND 08/08/25 6504 ADVENTIST HEALTH TOXICOLOGY MAY & JUNE TOXICOLOGY 411.00 28545 $67.79
101 - GENERAL FUND 08/08/25 007 AG IRRIGATION SALES FUSE FRN-R-30 36.39 101 - GENERAL FUND 08/08/25 007 AG IRRIGATION SALES SPRINKLER, ST ELBOW 31.40 28546 $930.00
101 - GENERAL FUND 08/08/25 2323 ANDERSON FAMILY BUSINESS PS#50289081 SEP.-JUNE 2025 916.00 101 - GENERAL FUND 08/08/25 2323 ANDERSON FAMILY BUSINESS CS#50220269 SEP.-JUNE 2025 6.00 101 - GENERAL FUND 08/08/25 2323 ANDERSON FAMILY BUSINESS CS#50289088 SEP.-JUNE 2025 8.00 28547 $153.00
553 - SEWER 08/08/25 5901 WORLD OIL ENVIRONMENTAL SVCS USED OIL SVC CHARGE 153.00 28548 $39.02
101 - GENERAL FUND 08/08/25 5457 AUTO ZONE COMMERCIAL 2" BALL TRAILER COUPLER 39.02 28549 $4,398.67
553 - SEWER 08/08/25 7313 CARDINAL BLUE SOLAR 7/1/25-7/31/25 4,398.67 28550 $4,675.00
261 - GAS TAX FUND 08/08/25 1702 SCA OF CA, LLC JULY STREET SWEEPING 4,675.00 28553 $2,828.23
101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.69 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 143.76 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 BOOTS-JR,REY,MARSHALL 121.26 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT,DUALTP 12.69 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 143.76 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 BOOTS-JR,REY,MARSHALL 121.25 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.69 101 - GENERAL FUND 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 143.76 261 - GAS TAX FUND 08/08/25 5832 CINTAS CORPORATION #621 BOOTS-JR,REY,MARSHALL 127.06 400 - WELLNESS CENTER 08/08/25 5832 CINTAS CORPORATION #621 W.C-TOILET SEAT COVERS 6.00 400 - WELLNESS CENTER 08/08/25 5832 CINTAS CORPORATION #621 W.C.-CLEANING SUPPLES 407.61 552 - WATER 08/08/25 5832 CINTAS CORPORATION #621 BOOTS-JOSE V. 107.66 552 - WATER 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 552 - WATER 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.69 552 - WATER 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 427.64 553 - SEWER 08/08/25 5832 CINTAS CORPORATION #621 BOOTS-JR,REY,JUAN,JOSE,MARSHALL 385.48 553 - SEWER 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 553 - SEWER 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.72 553 - SEWER 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 143.76 554 - REFUSE 08/08/25 5832 CINTAS CORPORATION #621 BOOTS-JR,REY,MARSHALL 86.61 554 - REFUSE 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 554 - REFUSE 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.69 554 - REFUSE 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 143.76 556 - VITA-PAKT 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.32 556 - VITA-PAKT 08/08/25 5832 CINTAS CORPORATION #621 SCRAPER MAT, DUALTP 12.69 556 - VITA-PAKT 08/08/25 5832 CINTAS CORPORATION #621 UNIFORMS & OP. SUPPLIES 143.76 28554 $3,275.00
883 - SIERRA VIEW ASSESSMENT08/08/25 6090 CLEAN CUT LANDSCAPE SIERRA VIEW-JULY LANDSCAPE 1,298.00 884 - HERITAGE ASSESSMENT DIST08/08/25 6090 CLEAN CUT LANDSCAPE HERITAGE PARK-JULY LANDSCAPE 315.00 886 - SAMOA 08/08/25 6090 CLEAN CUT LANDSCAPE SAMOA TOWN HOMES-JULY LANDSCAPE 154.00 887 - SWEETBRIER TOWNHOUSES08/08/25 6090 CLEAN CUT LANDSCAPE HERMOSA TOWN HOMES-JULY LANDSCAPE 546.00 888 - PARKSIDE 08/08/25 6090 CLEAN CUT LANDSCAPE PARKSIDE-JULY LANDSCAPE 225.00 889 - SIERRA VISTA ASSESSMENT08/08/25 6090 CLEAN CUT LANDSCAPE SIERRA VISTA-JULY LANDSCAPE 97.00 890 - MAPLE VALLEY ASSESSMENT08/08/25 6090 CLEAN CUT LANDSCAPE MAPLE VALLEY-JULY LANDSCAPE 55.00 891 - PELOUS RANCH 08/08/25 6090 CLEAN CUT LANDSCAPE PELOUS-JULY LANDSCAPE 585.00 28555 $294.30
101 - GENERAL FUND 08/08/25 4717 COUNTY OF TULARE /GEN. SVCS JUNE 2025 PRINTS 294.30 28556 $179.10
101 - GENERAL FUND 08/08/25 102 CULLIGAN CITY HALL JULY 2025 19.75 101 - GENERAL FUND 08/08/25 102 CULLIGAN CITY HALL JULY 2025 75.25 101 - GENERAL FUND 08/08/25 102 CULLIGAN 150 N MIRAGE-JULY 2025 4.50 400 - WELLNESS CENTER 08/08/25 102 CULLIGAN W.C.#178442 JULY 2025 31.85 552 - WATER 08/08/25 102 CULLIGAN 476 N MT VERNON-JULY 2025 47.75 28557 $35.00
101 - GENERAL FUND 08/08/25 316 DEPT OF JUSTICE JUNE ALCOHOL ANALYSIS 35.00 28558 $107.43
101 - GENERAL FUND 08/08/25 5596 DIVISON OF THE STATE ARCHITECT CASP QTR 2025-1 567.39 101 - GENERAL FUND 08/08/25 5596 DIVISON OF THE STATE ARCHITECT CASP QTR 2025-1 (510.66) 101 - GENERAL FUND 08/08/25 5596 DIVISON OF THE STATE ARCHITECT CASP QTR 2025-2 507.01 101 - GENERAL FUND 08/08/25 5596 DIVISON OF THE STATE ARCHITECT CASP QTR 2025-2 (456.31) 28559 $2,400.00
101 - GENERAL FUND 08/08/25 6691 DOWLING INVESTIGATIVE GROUP B. RUVALCABA BACKGROUND 1,200.00 101 - GENERAL FUND 08/08/25 6691 DOWLING INVESTIGATIVE GROUP K. CROCKER BACKGROUND 1,200.00 28560 $405.66
101 - GENERAL FUND 08/08/25 633 ENTENMANN-ROVIN CO DOME BADGE CAP PIECE 125.52 101 - GENERAL FUND 08/08/25 633 ENTENMANN-ROVIN CO DOME BADGES 280.14 28561 $1,277.26
101 - GENERAL FUND 08/08/25 3218 FARMERS TRACTOR & EQUIPMENT CO KUBOTA-HST BELT 1,277.26 28562 $275.00
101 - GENERAL FUND 08/08/25 4068 FLORES YOLANDA AUGUST COUNCIL STIPEND 275.00 28563 $73.18
101 - GENERAL FUND 08/08/25 1450 FRESNO OXYGEN & WELDING D,E,SML,MED CYLINDERS 73.18 28564 $1,558.24
101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2650 8/27/25 21.60 101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2652 8/27/25 43.19 101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2656 8/27/25 43.19 101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2662 8/27/25 57.11 101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 562-2512 8/27/25 225.97 101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2650 8/27/25 21.58 101 - GENERAL FUND 08/08/25 6010 FRONTIER COMMUNICATIONS 209-042-9309 8/27/25 4.99 552 - WATER 08/08/25 6010 FRONTIER COMMUNICATIONS 209-150-2936 8/27/25 78.61 552 - WATER 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2650 8/27/25 21.60 552 - WATER 08/08/25 6010 FRONTIER COMMUNICATIONS 562-1552 8/27/25 135.82 552 - WATER 08/08/25 6010 FRONTIER COMMUNICATIONS 562-7131 8/27/25 183.80 553 - SEWER 08/08/25 6010 FRONTIER COMMUNICATIONS 209-150-3621 8/27/25 114.21 553 - SEWER 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2650 8/27/25 21.60 553 - SEWER 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2654 8/27/25 43.19 553 - SEWER 08/08/25 6010 FRONTIER COMMUNICATIONS 209-151-2655 8/27/25 43.19 553 - SEWER 08/08/25 6010 FRONTIER COMMUNICATIONS 562-7132 8/27/25 498.59 28565 $1,075.00
400 - WELLNESS CENTER 08/08/25 6973 GUND ELIZABETH JULY YOGA & GROUP CLASSES 1,075.00 28566 $5,500.00
101 - GENERAL FUND 08/08/25 5399 MARCOS LOYA WEED ABATEMENT 5,500.00 28567 $304.00
101 - GENERAL FUND 08/08/25 5737 MODERN PLUMBING AND SUPPLY CO. CLUB HOUSE-PLUMBING 304.00 28568 $663.82
101 - GENERAL FUND 08/08/25 6162 MUNISERVICES STARS CA-Q4, 2024 663.82 28569 $250.00
101 - GENERAL FUND 08/08/25 5236 NAVE ADRIANA MARIA AUGUST COUNCIL STIPEND 250.00 28570 $157.31
552 - WATER 08/08/25 6498 PACWEST DIRECT 7/22/25 SHUT OFF NOTICE 78.66 553 - SEWER 08/08/25 6498 PACWEST DIRECT 7/22/25 SHUT OFF NOTICE 78.65 28571 $125.00
400 - WELLNESS CENTER 08/08/25 3208 PATTERSON SHANNON JULY STRENGTH&BALANCE 125.00 28572 $481.23
101 - GENERAL FUND 08/08/25 272 PITNEY BOWES INC. 5/16/25-7/18/25 QTRLY FEE 147.63 101 - GENERAL FUND 08/08/25 272 PITNEY BOWES INC. 8/1/24-7/31/25 YRLY FEE 333.60 28573 $1,094.79
101 - GENERAL FUND 08/08/25 276 PORTERVILLE RECORDER 2025 DEL.-LEVY&COLLECTION 972.50 101 - GENERAL FUND 08/08/25 276 PORTERVILLE RECORDER AD#498113 CUP 25-04 122.29 28574 $6,500.00
552 - WATER 08/08/25 6095 RALPH GUTIERREZ WATER JULY 2025 CPO WATER 3,250.00 553 - SEWER 08/08/25 6095 RALPH GUTIERREZ WATER JULY 2025 CPO SEWER 3,250.00 28575 $250.00
101 - GENERAL FUND 08/08/25 5511 SANCHEZ ROSAENA AUGUST COUNCIL STIPEND 250.00 28576 $381.99
101 - GENERAL FUND 08/08/25 4488 SIRCHIE ACQUISITION METH TEST KITS 381.99 28577 $433.16
400 - WELLNESS CENTER 08/08/25 1776 SMART & FINAL DIVE IN THEATRE-HOT DOGS 198.33 400 - WELLNESS CENTER 08/08/25 1776 SMART & FINAL MOVIE NIGHT-HOT DOGS 234.83 28578 $250.00
101 - GENERAL FUND 08/08/25 4942 SORIA JOSE JR. AUGUST COUNCIL STIPEND 250.00 28579 $230.76
101 - GENERAL FUND 08/08/25 6703 STERICYCLE INC 7/11/25 F.D. SHRED 141.81 101 - GENERAL FUND 08/08/25 6703 STERICYCLE INC 7/11/25 P.S. SHRED 88.95 28580 $13,105.54
101 - GENERAL FUND 08/08/25 518 TCAG MEASURE R JULY 2025 13,105.54 28581 $956.85
101 - GENERAL FUND 08/08/25 144 THE GAS COMPANY 185 N GALE HILL 23.70 101 - GENERAL FUND 08/08/25 144 THE GAS COMPANY 140 N. MIRAGE 16.73 101 - GENERAL FUND 08/08/25 144 THE GAS COMPANY 251 E. HONOLULU 16.73 101 - GENERAL FUND 08/08/25 144 THE GAS COMPANY 139 N SWEETBRIAR BBQ 19.17 400 - WELLNESS CENTER 08/08/25 144 THE GAS COMPANY 740 SEQUOIA BLDG 63.60 400 - WELLNESS CENTER 08/08/25 144 THE GAS COMPANY 740 SEQUOIA-POOL 816.92 28582 $316.42
101 - GENERAL FUND 08/08/25 5792 THOMSON REUTERS - WEST JULY ONLINE/SOFTWARE 316.42 28583 $814.77
101 - GENERAL FUND 08/08/25 7273 T-MOBILE USA INC 202162798 6/21/25-7/20/25 31.35 101 - GENERAL FUND 08/08/25 7273 T-MOBILE USA INC 202162798 6/21/25-7/20/25 31.35 101 - GENERAL FUND 08/08/25 7273 T-MOBILE USA INC 202162798 6/21/25-7/20/25 689.37 101 - GENERAL FUND 08/08/25 7273 T-MOBILE USA INC 202162798 6/21/25-7/20/25 31.35 400 - WELLNESS CENTER 08/08/25 7273 T-MOBILE USA INC 202162798 6/21/25-7/20/25 31.35 28584 $178,198.00
101 - GENERAL FUND 08/08/25 3511 TULARE COUNTY SHERIFF'S DEPT. 7/1/25-6/30/26 DISPATCH 178,198.00 28585 $2,471.04
101 - GENERAL FUND 08/08/25 5747 USA STAFFING INC. 7/13/25 LUNA, J. 617.76 101 - GENERAL FUND 08/08/25 5747 USA STAFFING INC. 7/20/25 LUNA, J. 451.44 101 - GENERAL FUND 08/08/25 5747 USA STAFFING INC. 7/27/25 LUNA, J. 463.32 101 - GENERAL FUND 08/08/25 5747 USA STAFFING INC. 8/3/25 CS-MADRIGAL, J. 469.26 101 - GENERAL FUND 08/08/25 5747 USA STAFFING INC. 8/3/25 CS-MADRIGAL, J. 469.26 28586 $1,672.03
552 - WATER 08/08/25 5413 UNIVAR USA INC SOD HYPO LIQUICHLORINE 1,672.03 28587 $40.42
552 - WATER 08/08/25 1041 VERIZON WIRELESS 642065758-00003 7/28/25 20.21 553 - SEWER 08/08/25 1041 VERIZON WIRELESS 642065758-00003 7/28/25 20.21 28588 $300.00
101 - GENERAL FUND 08/08/25 4873 VILLARREAL MISTY AUGUST COUNCIL STIPEND 300.00 28589 $1,802.23
261 - GAS TAX FUND 08/08/25 368 VOLLMER EXCAVATION, DG & COLD MIX 7/31/25 901.12 552 - WATER 08/08/25 368 VOLLMER EXCAVATION, DG & COLD MIX 7/31/25 901.11 28590 $412.64
101 - GENERAL FUND 08/15/25 4660 CITY OF LINDSAY DED:052 WELLNESS 33.70 101 - GENERAL FUND 08/15/25 4660 CITY OF LINDSAY DED:L203 CDBG LOAN 378.94 28591 $321.55
101 - GENERAL FUND 08/15/25 3192 SEIU LOCAL 521 DED:COPE COPE SEIU 2.00 101 - GENERAL FUND 08/15/25 3192 SEIU LOCAL 521 DED:DUES UNION DUES 319.55 28592 $6,749.81
101 - GENERAL FUND 08/15/25 6452 GREAT-WEST TRUST DED:0500 DEFER COMP 1,950.66 101 - GENERAL FUND 08/15/25 6452 GREAT-WEST TRUST DED:0555 DC LOAN PAY 2,101.45 101 - GENERAL FUND 08/15/25 6452 GREAT-WEST TRUST DED:151 DEFER COMP 2,057.78 101 - GENERAL FUND 08/15/25 6452 GREAT-WEST TRUST DED:ROTH ROTH 639.92 28593 $183.78
101 - GENERAL FUND 08/15/25 7301 LINDSAY POLICE OFFICERS DED:LPOA LPOA DUES 183.78 28594 $73.82
101 - GENERAL FUND 08/15/25 6246 MCDERMONT VENTURE INC DED:051 MCDERMONT 73.82 28595 $62.76
101 - GENERAL FUND 08/15/25 3042 STATE DISBURSEMENT DED:0512 CHILD SUPT 62.76 28596 $56,230.14
101 - GENERAL FUND 08/15/25 7288 COUNTY OF TULARE FY24/25 EMERGENCY DISPATCH 56,230.14 28597 $258.00
101 - GENERAL FUND 08/15/25 316 DEPT OF JUSTICE JUNE 2025 FINGERPRINTS 96.00 101 - GENERAL FUND 08/15/25 316 DEPT OF JUSTICE JUNE 2025 FINGERPRINTS 162.00 28598 $1,650.00
101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 27.22 101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 25.58 101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 83.00 101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 599.12 101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 94.70 101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 55.10 101 - GENERAL FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 98.18 261 - GAS TAX FUND 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 39.44 263 - TRANSPORTATION 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 32.34 400 - WELLNESS CENTER 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 227.21 552 - WATER 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 151.31 553 - SEWER 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 151.80 554 - REFUSE 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 59.72 556 - VITA-PAKT 08/15/25 7110 PRISM DED. BILL APR-JUNE 25 5.28 28599 $430.00
101 - GENERAL FUND 08/15/25 7143 SEQUOIA HEALTH CARE 6/10/25 REC. COST 230.00 101 - GENERAL FUND 08/15/25 7143 SEQUOIA HEALTH CARE 6/24/25 REC. COST 200.00 28600 $122.40
101 - GENERAL FUND 08/15/25 6413 TRANS UNION LLC 5/26/25-6/25/25 SVC 122.40 28601 $1,268.76
101 - GENERAL FUND 08/15/25 7343 34ED LLC CATAPULT-WETIP LIVE 1,268.76 28602 $376.92
101 - GENERAL FUND 08/15/25 2873 ADVANTAGE ANSWERING 08/01/2025-08/31/2025 75.38 101 - GENERAL FUND 08/15/25 2873 ADVANTAGE ANSWERING 08/01/2025-08/31/2025 75.38 552 - WATER 08/15/25 2873 ADVANTAGE ANSWERING 08/01/2025-08/31/2025 75.38 553 - SEWER 08/15/25 2873 ADVANTAGE ANSWERING 08/01/2025-08/31/2025 75.38 554 - REFUSE 08/15/25 2873 ADVANTAGE ANSWERING 08/01/2025-08/31/2025 75.40 28603 $445.43
101 - GENERAL FUND 08/15/25 007 AG IRRIGATION SALES 9 VDC SOLENOID 80.82 101 - GENERAL FUND 08/15/25 007 AG IRRIGATION SALES RECEIVER PROGRAMABLE 110.45 101 - GENERAL FUND 08/15/25 007 AG IRRIGATION SALES SPRINKLERS,ADJ WRENCH 126.10 889 - SIERRA VISTA ASSESSMENT08/15/25 007 AG IRRIGATION SALES BALL VALVE SOC,PRIMER 108.83 889 - SIERRA VISTA ASSESSMENT08/15/25 007 AG IRRIGATION SALES PVC PIPES 19.23 28604 $87.74
101 - GENERAL FUND 08/15/25 5457 AUTO ZONE COMMERCIAL FIRE-STP PREMIUM AIR 27.88 101 - GENERAL FUND 08/15/25 5457 AUTO ZONE COMMERCIAL MOTOR OIL, WASHER FLUID 44.21 101 - GENERAL FUND 08/15/25 5457 AUTO ZONE COMMERCIAL MOWER-META FUEL TANK 15.65 28605 $150.00
400 - WELLNESS CENTER 08/15/25 6097 BERMUDEZ ANGELICA JULY ZUMBA&POUND CLASSES 150.00 28606 $1,766.65
101 - GENERAL FUND 08/15/25 6351 CANON FINANCIAL SERVICES, INC. HR-#2UL13500 AUG 2025 270.00 101 - GENERAL FUND 08/15/25 6351 CANON FINANCIAL SERVICES, INC. CM-#2UL13336 AUG 2025 270.00 101 - GENERAL FUND 08/15/25 6351 CANON FINANCIAL SERVICES, INC. FD-#2XK04886 AUG 2025 270.00 101 - GENERAL FUND 08/15/25 6351 CANON FINANCIAL SERVICES, INC. PS-#2XK04493 AUG 2025 270.00 101 - GENERAL FUND 08/15/25 6351 CANON FINANCIAL SERVICES, INC. PS-#4QV00754 AUG 2025 270.00 101 - GENERAL FUND 08/15/25 6351 CANON FINANCIAL SERVICES, INC. CS-#2YJ16699 AUG 2025 270.00 400 - WELLNESS CENTER 08/15/25 6351 CANON FINANCIAL SERVICES, INC. W.C#2UL13180 AUG 2025 146.65 28607 $478.95
101 - GENERAL FUND 08/15/25 5832 CINTAS CORPORATION SIG ZFOLD RFL PAPER 71.34 400 - WELLNESS CENTER 08/15/25 5832 CINTAS CORPORATION GLASS & SURFACE CLEANER, SOAP 407.61 28608 $826.15
101 - GENERAL FUND 08/15/25 2989 CNA SURETY BOND#69414753 FY25/26 826.15 28609 $167.25
101 - GENERAL FUND 08/15/25 102 CULLIGAN P.S-#55962 185 N GALE HILL 167.25 28610 $1,776.66
700 - CDBG REVOLVING LN FUND08/15/25 2540 DEPT.OF HOUSING & C CDBG 7/31/25 TO HCD 1,776.66 28611 $15,033.06
720 - HOME REVOLVING LN FUND08/15/25 2540 DEPT.OF HOUSING & C HOME 7/31/25 TO HCD 15,033.06 28612 $1,436.45
101 - GENERAL FUND 08/15/25 3218 FARMERS TRACTOR & E BLADES,OIL,SPARK PLUGS 1,436.45 28613 $75.46
552 - WATER 08/15/25 1925 FRUIT GROWERS SUPPLY CO. CONCRETE SAW-SPARK PLUGS 75.46 28614 $4,741.79
101 - GENERAL FUND 08/15/25 5647 GRISWOLD,LASALLE,CO 22752.002 7/25/25 1,237.75 101 - GENERAL FUND 08/15/25 5647 GRISWOLD,LASALLE,CO 22752.003 7/25/25 2,419.13 101 - GENERAL FUND 08/15/25 5647 GRISWOLD,LASALLE,CO 22752.005 7/25/25 330.23 101 - GENERAL FUND 08/15/25 5647 GRISWOLD,LASALLE,CO 22752.006 7/25/25 311.95 101 - GENERAL FUND 08/15/25 5647 GRISWOLD,LASALLE,CO 22752.007 7/25/25 375.00 101 - GENERAL FUND 08/15/25 5647 GRISWOLD,LASALLE,CO 22752.111 7/25/25 67.73 28615 $435.27
101 - GENERAL FUND 08/15/25 1391 HOME DEPOT PAINT, ROLLER, BRUSH 435.27 28616 $2,820.07
400 - WELLNESS CENTER 08/15/25 5788 LINCOLN AQUATICS BULK LIQUID CHLORINE 1,613.85 400 - WELLNESS CENTER 08/15/25 5788 LINCOLN AQUATICS MURIATIC ACID & SHELL DEPOSIT 1,206.22 28618 $673.52
101 - GENERAL FUND 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 BUILDING 130.42 101 - GENERAL FUND 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 STREETS 8.24 101 - GENERAL FUND 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 LANDSCAPING 31.10 101 - GENERAL FUND 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 PARKS 65.26 261 - GAS TAX FUND 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 STREET STRIPING 51.07 400 - WELLNESS CENTER 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 WELLNESS CENTER 91.27 552 - WATER 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 WATER 236.86 553 - SEWER 08/15/25 1422 LINDSAY TRUE VALUE JULY 2025 WWTP 59.30 28619 $67.21
889 - SIERRA VISTA ASSESSMENT08/15/25 2252 LUIS NURSERY POTTING SOIL, PURPLE LANTANA 67.21 28620 $500.00
101 - GENERAL FUND 08/15/25 5964 MARY VALENTI, PH.D. PSYCH EVAL-B. RUVALCABA 500.00 28621 $663.82
101 - GENERAL FUND 08/15/25 6162 MUNISERVICES STARS CA-Q1, 2025 663.82 28622 $390.24
553 - SEWER 08/15/25 6673 PACE SUPPLY CORP PVC PIPES & SOC TEE 390.24 28623 $2,052.52
552 - WATER 08/15/25 6498 PACWEST DIRECT 8/8/25 DEL. UB PRINT 224.67 552 - WATER 08/15/25 6498 PACWEST DIRECT 8/8/25 UB PRINT 801.59 553 - SEWER 08/15/25 6498 PACWEST DIRECT 8/8/25 DEL. UB PRINT 224.67 553 - SEWER 08/15/25 6498 PACWEST DIRECT 8/8/25 UB PRINT 801.59 28624 $2,000.00
101 - GENERAL FUND 08/15/25 272 PITNEY BOWES INC. POSTAGE REFILL 2,000.00 28625 $1,164.61
101 - GENERAL FUND 08/15/25 285 QUILL CORPORATION MONITOR FILTER, ORGANIZER 262.39 101 - GENERAL FUND 08/15/25 285 QUILL CORPORATION ZIP TIES 15.84 101 - GENERAL FUND 08/15/25 285 QUILL CORPORATION FILE CABINET,TAB DIVIDER 730.26 101 - GENERAL FUND 08/15/25 285 QUILL CORPORATION TAB DIVIDER 5.06 400 - WELLNESS CENTER 08/15/25 285 QUILL CORPORATION BATTERIES,TRASH BAGS 151.06 28626 $910.80
101 - GENERAL FUND 08/15/25 5717 RANDSTAD/PLACEMENT PROS CS-N. GARCIA 7/28/25-8/3/25 910.80 28627 $100.00
400 - WELLNESS CENTER 08/15/25 7372 REAL CHRISTINA REFUND RENTAL DEPOSIT 100.00 28628 $165.00
400 - WELLNESS CENTER 08/15/25 3622 RLH FIRE PROTECTION WC-FIRE SPRINKLER INSPECTION 165.00 28629 $100.00
400 - WELLNESS CENTER 08/15/25 7371 SAUCEDA MIRANDA REFUND RENTAL DEPOSIT 100.00 28630 $621.95
261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700271196179-108 W HERMOSA 26.96 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700291172119-268 N SWEETBRIAR 14.51 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700345129983-269 N SWEETBRIAR 53.22 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700439853113-108 HERMOSA 95.80 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700477296224-151 W SAMOA 79.87 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700477332697-135 W HONOLULU 116.60 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700482892316-150 E HONOLULU 119.91 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700482892316-151 W HONOLULU 65.54 261 - GAS TAX FUND 08/15/25 310 SOUTHERN CA. EDISON 700506806452-157 N MIRAGE 49.54 28631 $220.00
553 - SEWER 08/15/25 5691 STATE WATER RESOURCE CONTROL WWTP EXAM G. ANDRADE 220.00 28632 $149.00
553 - SEWER 08/15/25 5691 STATE WATER RESOURCE CONTROL WWTP GRADE 2 J. GOMEZ 149.00 28633 $527.68
101 - GENERAL FUND 08/15/25 6355 SYNERGY COMPANIES REFUND PMT#104338 244.30 101 - GENERAL FUND 08/15/25 6355 SYNERGY COMPANIES REFUND PMT#104338 19.54 101 - GENERAL FUND 08/15/25 6355 SYNERGY COMPANIES REFUND PMT#104341 244.30 101 - GENERAL FUND 08/15/25 6355 SYNERGY COMPANIES REFUND PMT#104341 19.54 28634 $2,070.00
101 - GENERAL FUND 08/15/25 6656 TOTAL COMPENSATION GASB 75 1ST INSTALLMENT 2,070.00 28635 $1,496.88
101 - GENERAL FUND 08/15/25 5747 USA STAFFING INC. PS-J.LUNA 7/29-8/1/25 617.76 101 - GENERAL FUND 08/15/25 5747 USA STAFFING INC. 8/10/25 CS-J MADRIGAL 439.56 101 - GENERAL FUND 08/15/25 5747 USA STAFFING INC. 8/10/25 CS-J MADRIGAL 439.56 28636 $2,574.68
552 - WATER 08/15/25 356 USA BLUEBOOK CHLORINE FREE REAGENT 850.99 552 - WATER 08/15/25 356 USA BLUEBOOK GPD GRUNDFOS DDE PVDF/PTFE 1,723.69 28637 $595.64
101 - GENERAL FUND 08/15/25 1041 VERIZON WIRELESS 642065758-00004 7/29/25-7/28/25 595.64 BOCJUL25 $7,340.17
552 - WATER 07/14/25 2960 UNITED STATES BUREA OF RECLAMATION 22/36 JUL DEPT PMT 7,340.17 BOR80825 $11,199.52
552 - WATER 08/08/25 2960 UNITED STATES BUREA OF RECLAMATION MAY 2025 WATER USED 11,199.52 BOWE715 $1,806.24
101 - GENERAL FUND 07/15/25 272 PITNEY BOWES INC. POSTAGE 1,806.24 EDD71625 $3,324.51
101 - GENERAL FUND 07/16/25 687 STATE OF CALIFORNIA-EDD PIT & LOCAL PRPD7/11/25 3,324.51 EDD72525 $4,807.93
101 - GENERAL FUND 07/30/25 687 STATE OF CALIFORNIA-EDD PIT & LOCAL 7.25.25 4,807.93 EDD80825 $3,909.10
101 - GENERAL FUND 08/13/25 687 STATE OF CALIFORNIA-EDD PIT & LOCAL PRPD 8/8/25 3,909.10 IRS71025 $1,768.22
101 - GENERAL FUND 07/10/25 2011 INTERNAL REVENUE SERVICE 941Q2/2022 1,768.22 IRS71625 $24,186.72
101 - GENERAL FUND 07/16/25 2011 INTERNAL REVENUE SERVICE 7,671.60 101 - GENERAL FUND 07/16/25 2011 INTERNAL REVENUE SERVICE PRPD 07/11/25 FICA/MED 16,515.12 IRS72525 $31,940.87
101 - GENERAL FUND 07/30/25 2011 INTERNAL REVENUE SERVICE PRPD 7/25/25 FEDERAL 11,894.19 101 - GENERAL FUND 07/30/25 2011 INTERNAL REVENUE SERVICE PRPD 7/25/25 FICA/MED 20,046.68 IRS80825 $28,433.18
101 - GENERAL FUND 08/13/25 2011 INTERNAL REVENUE SERVICE FEDERAL TAX 8/8/25 9,371.44 101 - GENERAL FUND 08/13/25 2011 INTERNAL REVENUE SERVICE FICA/MEDICARE 8/8/25 19,061.74 METJUN25 $158.32
101 - GENERAL FUND 07/02/25 6767 METLIFE LEGAL PLAN JUNE 2025 158.32 NAVI7125 $10.00
101 - GENERAL FUND 07/11/25 4924 NAVIA BENEFIT SOLUTIONS FSA DISBURSEMENT 7/11 10.00 NAVI7125 $24.99
101 - GENERAL FUND 07/18/25 4924 NAVIA BENEFIT SOLUTIONS FSA DISBURSMENT 7/18 24.99 NAVI725 $270.58
101 - GENERAL FUND 07/25/25 4924 NAVIA BENEFIT SOLUTIONS FSA DISBURSMENT 7/25 270.58 NAVI7925 $400.00
101 - GENERAL FUND 07/09/25 4924 NAVIA BENEFIT SOLUTIONS COBRA ADMIN JUNE 200.00 101 - GENERAL FUND 07/09/25 4924 NAVIA BENEFIT SOLUTIONS SEC125 ADMIN JUNE 200.00 SCE710 $7,396.89
400 - WELLNESS CENTER 07/10/25 310 SOUTHERN CA. EDISON 700470455603 W.C 6.19 7,396.89 SCE710.1 $4,095.39
553 - SEWER 07/10/25 310 SOUTHERN CA. EDISON 289638063025 WWTP6/30 4,095.39 SCE710.2 $58.65
101 - GENERAL FUND 07/10/25 310 SOUTHERN CA. EDISON 700150343172 LATE FEE 0.49 261 - GAS TAX FUND 07/10/25 310 SOUTHERN CA. EDISON 700150343172 HICKORY & PARKSIDE 58.16 SCE710.3 $24.81
553 - SEWER 07/10/25 310 SOUTHERN CA. EDISON 700152858405 598 MONTE VISTA 24.81 SCE73125 $5,182.55
553 - SEWER 08/13/25 310 SOUTHERN CA. EDISON 700141289638 WWTP 5,182.55 SCE81325 $57.69
261 - GAS TAX FUND 08/13/25 310 SOUTHERN CA. EDISON 700150343172 113 HICKORY 43.18 261 - GAS TAX FUND 08/13/25 310 SOUTHERN CA. EDISON 700150343172 1250 PARKSIDE 14.51 SRV62504 $22,734.92
101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25354 CTPD 6/25-6/21/25 1,354.83 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25354MBPD 6/8/25-6/21/25 1,353.82 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25355 CTPD 6/8/25-6/21/25 1,825.38 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25355MBPD 6/8/25-6/21/25 1,824.05 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 26330 CTPD 6/8/25-6/21/25 1,386.12 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 26330MBPD 6/8/25-6/21/25 1,364.97 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM LATE CHARGE 200.00 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 433 6/8/25-6/21/25 6,031.45 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 433 MBPD 6/8/25-6/21/25 2,952.89 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434 6/8/25-6/21/25 4,734.19 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434 MBPD 6/8/25-6/21/25 1,723.54 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434 MBPD HEINKS REFUND (544.47) 101 - GENERAL FUND 07/14/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434CTPD 6/8/25-6/21/25 (1,471.85) SRV72503 $24,495.58
101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25354CTPD 6/22/25-7/5/25 1,377.57 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25354MBPD 6/22/25-7/5/25 1,353.92 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25355 CTPD 6/22/25-7/5/25 2,027.85 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25355MBPD 6/22/25-7/5/25 1,993.06 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 26330 CTPD 6/22/25-7/5/25 1,417.42 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 26330MBPD 6/22/25-7/5/25 1,380.00 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 433CTPD 6/22/25-7/5/25 6,057.81 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 433MBPD 6/22/25-7/5/25 2,952.89 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434CTPD CTPD 6/22/25-7/5/25 4,352.00 101 - GENERAL FUND 07/29/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434MBPD 6/22/25-7/5/25 1,583.06 SRV72504 $24,142.98
101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25354 CTPD 7/6/25-7/19/25 1,275.79 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25354MBPD 7/6/25-7/19/25 1,253.89 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25355CTPD 7/6/25-7/19/25 1,861.84 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 25355MBPD 7/6/25-7/19/25 1,829.90 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 26330 CTPD 7/6/25-7/19/25 1,574.91 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 26330MBPD 7/6/25-7/19/25 1,533.33 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM LATE FEE 200.00 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 433 CTPD 7/6/25-7/19/25 6,071.51 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 433MBPD 7/6/25-7/19/25 2,959.68 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434 CTPD 7/6/25-7/19/25 4,094.15 101 - GENERAL FUND 08/13/25 457 PUBLIC EMPLOYEES RETIREMENT SYSTEM 434MBPD 7/6/25-7/19/25 1,487.98 UBANK623 $3,784.49
101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 ZOOM 34.96 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 DOLLAR TREE 35.64 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 DONCHEPE CA 560.06 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 TONY'S PIZZA 117.40 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 LINDSAY VET. 355.00 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 RAM ADIMCOM 58.71 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 TONER 60.88 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 TRASH BAGS 320.10 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 LANDSCAPE EXPO 255.00 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 WHEEL BEARING 69.58 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 GLUCOSE METER 85.10 101 - GENERAL FUND 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 STETHOSCOPE 320.25 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 CC PAPER 18.46 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 COTTON CANDY 456.00 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 DISC-CONCRETE 112.24 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 ICE SALUTE 10.85 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 PHOTO BOOTH 350.00 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 SALUTE/FOOD 85.00 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 SIGN 182.52 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 SPOTIFY 11.99 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 WRIST BANDS 84.75 400 - WELLNESS CENTER 07/09/25 6326 CORPORATE PAYMENT SYSTEMS STMT6/23 LINE DANCING 200.00 UBANK722 $16,804.21
101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-HOTEL CONFERENCE 3,839.16 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-CUPS, NAPKINS 20.53 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-HR/CC PANNEL 161.97 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-HR/CC SNACKS 14.25 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-HOTEL CONFERENCE 1,279.72 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-AA BATTERIES 26.52 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-BOOSTER LINE 100.85 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-CHALK MARKERS 152.82 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-CRPOA MEMBERSHIP 125.00 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-DRY ERASE 30.42 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-FTO HOTEL 820.83 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-PRA TRAINING 259.00 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-PROPANE 25.00 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-VFC EAR MUFFS 385.84 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-VFC PAGERS 5,313.91 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-ICC CODE BOOK 1,771.45 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-ICC MEMBERSHIP 170.00 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-OFFICE SUPPLIES 17.43 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-IRRIGATION ADAPTOR 41.18 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-T#27 GLOVES 34.79 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-TRASH BAGS 310.50 101 - GENERAL FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-FIRE TRAINING 440.00 261 - GAS TAX FUND 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-CAR WASH 12.00 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-BANNERS MURAL 189.52 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-FACEPAINTING 415.00 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-FOOD STEP UP 8.65 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-ICE STEP UP 10.85 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-LUNCH DISC 47.41 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-MURAL POST CARDS 140.64 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-PIZZA STEP UP 152.10 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-PRINTER INK 82.64 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-SPOTIFY 11.99 400 - WELLNESS CENTER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-WATER STEP UP 20.97 552 - WATER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-MIRROR & DEODORIZER 77.75 552 - WATER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-SLA BATTERIES 55.93 552 - WATER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-T#27 MIRROR 62.53 553 - SEWER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-MIRROR & DEODORIZER 77.74 553 - SEWER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-T#27 GLOVES 34.80 553 - SEWER 08/06/25 6326 CORPORATE PAYMENT SYSTEMS STMT7/22-T#27 MIRROR 62.52 UI080125 $8,301.00
101 - GENERAL FUND 08/01/25 687 STATE OF CALIFORNIA UI 06302025 8,301.00 USDA9713 $60,376.00
400 - WELLNESS CENTER 07/21/25 1123 USDA RURAL DEVELOPMENT 97-13 W.C PRIN PMT 60,376.00 WEX71025 ($9,334.16)
101 - GENERAL FUND 07/10/25 7302 WEX BANK P.S FUEL 5/24/25-6/23/25 (6,369.26) 101 - GENERAL FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (18.68) 101 - GENERAL FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (207.48) 101 - GENERAL FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (310.24) 261 - GAS TAX FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (202.01) 552 - WATER 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (826.29) 553 - SEWER 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (1,262.48) 554 - REFUSE 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 (137.72) WEX710 $9,334.14
101 - GENERAL FUND 07/10/25 7302 WEX BANK P.S FUEL 5/24/25-6/23/25 6,369.26 101 - GENERAL FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 18.68 101 - GENERAL FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 207.48 101 - GENERAL FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 310.24 261 - GAS TAX FUND 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 202.01 552 - WATER 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 826.29 553 - SEWER 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 1,262.48 554 - REFUSE 07/10/25 7302 WEX BANK C.S FUEL 5/24/25-6/23/25 137.70
SUMMARY BY FUNDING SOURCE
101 - GENERAL FUND 504,438.14
102 - PUBLIC SAFETY ASSET FORT -
200 - STREET IMPROVEMENT FUND -
261 - GAS TAX FUND 6,745.50
263 - TRANSPORTATION 32.34
266 - LTF-ART 8 STREETS & ROADS -
300 - MCDERMONT SALE PROCEEDS -
305 - EMERGENCY OPERATIONS -
306 - COVID-19 ARPA FUND -
400 - WELLNESS CENTER 77,901.78
460 - CA STATE PARKS -
471 - PARK IMPROVEMENTS -
552 - WATER 30,652.04
553 - SEWER 21,987.86
554 - REFUSE 528.20
555 - RECYCLE/BOTTLED BILL FUND -
556 - VITA-PAKT 174.05
600 - CAPITAL IMPROVEMENT -
660 - RDA OBLIGATION RETIREMENT -
700 - CDBG REVOLVING LN FUND 1,776.66
720 - HOME REVOLVING LN FUND 15,033.06
779 - 00-HOME-0487 -
781 - CAL HOME RLF -
883 - SIERRA VIEW ASSESSMENT 1,298.00
884 - HERITAGE ASSESSMENT DIST 315.00
886 - SAMOA 154.00
887 - SWEETBRIER TOWNHOUSES 546.00
888 - PARKSIDE 225.00
889 - SIERRA VISTA ASSESSMENT 292.27
890 - MAPLE VALLEY ASSESSMENT 55.00
891 - PELOUS RANCH 585.00
TOTAL 662,739.90 $
STAFF REPORT
TO: Lindsay City Council
MEETING DATE: June 24, 2025
DEPARTMENT: Finance
FROM: Kuyler Crocker, Interim City Manager
AGENDA TITLE: A Resolution 25-35, authorizing a 60-day extension to finalize and present the Fiscal Year 2025-2026 Operating Budget and Five-Year Capital Improvement Plan Budget.
ACTION & RECOMMENDATION
Staff recommends that the City Council approve Resolution No. 25-35 and authorize an additional 60-day extension to finalize and present the Fiscal Year 2025-2026 Operating Budget and Five-Year Capital Improvement Plan Budget. This continuation will ensure that the City meets all payroll and contractual obligations and continues to deliver essential services while staff complete the budget development process.
BACKGROUND | ANALYSIS
Section 8.05 of the Charter requires:
“The City Council shall adopt the budget on or before the last day of the last month of the fiscal year currently ending. If the Council fails to adopt the budget by the date prescribed in this Charter then the budget as recommended by the City Manager shall go into effect.” Additionally, Section 8.09 of the Charter requires the City Manager to annually submit a Five-Year Capital Program, considered concurrently with the annual budget.
On June 25, 2024, the City Council reviewed and adopted the Fiscal Year 2024-2025 Operating Budget and Fiscal Years 2025-2029 Five-Year Capital Improvement Plan Budget. Subsequently, on September 10, 2024, a General Fund budget amendment was adopted to refine fiscal priorities within that cycle.
City staff are actively developing the proposed Fiscal Year 2025-2026 Operating Budget and updated FiveYear Capital Improvement Plan. However, recent staffing changes within key administrative departments have impacted the timeline needed to finalize a comprehensive and accurate budget. Rather than accelerate the process and risk presenting an incomplete or imbalanced proposal, staff are requesting a short-term extension to ensure responsible and thoughtful financial planning.
In accordance with the City Charter and best fiscal practices, a "continuing resolution" is being proposed. This resolution would carry forward the appropriations and authorizations of the current Fiscal Year 2024-2025 budget to allow operations to continue without disruption until the new budget is adopted.
City staff continues to refine FY 2025-2026 budget due to new employment and is requesting an extension on finalizing the budget.
FISCAL IMPACT
Approval of Resolution No. 25-35 will enable the City to continue essential operations and services, meet financial obligations, and maintain payroll and vendor payments without interruption while the FY 2025-2026 budget is finalized.
ATTACHMENTS
1. Resolution No. 25-35
Reviewed/Approved: ______
Item #: 11.4
Consent
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF LINDSAY
RESOLUTION NO. 25-35
NUMBER 25-35
TITLE
MEETING
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LINDSAY AUTHORIZING A 60-DAY EXTENSION TO FINALIZE AND
PRESENT THE FISCAL YEAR 2025-2026 OPERATING BUDGET
AND FIVE-YEAR CAPITAL IMPROVEMENT PLAN BUDGET
_____________________________________________________.
At a regularly scheduled meeting of the City of Lindsay City Council held on August 26, 2025, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, Section 8.05 of the City Charter requires the City Council to adopt the annual budget on or before the last day of the last month of the fiscal year currently ending; and WHEREAS, if the Council fails to adopt the budget by such date, the budget as recommended by the City Manager shall go into effect, in accordance with the Charter; and WHEREAS, Section 8.09 of the Charter requires the City Manager to annually submit a FiveYear Capital Program, to be considered concurrently with the annual budget; and WHEREAS, on June 25, 2024, the City Council reviewed and adopted the Fiscal Year 2024- 2025 Operating Budget and the Fiscal Years 2025-2029 Five-Year Capital Improvement Plan Budget; and
WHEREAS, on September 10, 2024, the City Council adopted a General Fund budget amendment to refine fiscal priorities within that cycle; and WHEREAS, City staff are actively developing the proposed Fiscal Year 2025-2026 Operating Budget and updated Five-Year Capital Improvement Plan; and WHEREAS, staffing changes within key administrative departments have impacted the timeline for completion of a comprehensive and accurate budget proposal; and WHEREAS, the City Council finds that a short-term extension is necessary to ensure sound financial planning and to avoid disruption of essential City services, payroll, and contractual obligations; and
WHEREAS, a continuation of the current Fiscal Year 2024-2025 appropriations and authorizations is necessary to allow operations to continue without interruption until the new budget is adopted;
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF LINDSAY
RESOLUTION NO. 25-35
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LINDSAY DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. The City Council hereby authorizes a 60-day extension to finalize and present the Fiscal Year 2025-2026 Operating Budget and Five-Year Capital Improvement Plan Budget.
SECTION 2. During this extension period, the appropriations and authorizations of the Fiscal Year 2024-2025 budget shall remain in effect and continue to govern City operations.
SECTION 3. This Resolution shall take effect immediately upon its adoption.
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF LINDSAY
RESOLUTION NO. 25-35
PASSED AND ADOPTED by the City Council of the City of Lindsay as follows:
MEETING DATE August 26, 2025
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. _____________________________________
Misty Villarreal, Mayor
CERTIFICATE OF ATTESTING OFFICER
The undersigned, Dalee Chang, Deputy 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: _____________________________________
Dalee Chang, Deputy City Clerk
Lindsay
Presentation to the Lindsay City Council
August 26, 2025
Recreation
Review of Activities and Special Events
• Lindsay Camp Out
• Block Party
• Salute to Service 5K Run/3K Walk
• Family Dance Party
• Movies in the Park
• Kids Night at the Pool
• National Night Out
• Country Line Dance Night
• Pickleball for Beginners
• Youth Pickleball Classes
• Pickleball Summer League
• Baked Potato Fundraiser
GROUP LESSONS
• 122 PARTICIPANTS
PRIVATE LESSONS
• 36 PARTICIPANTS
Review of Activities and Special Events
Recreation
2,240 PARTICIPANTS
June 14 - August 3, 2025
Friday, Saturday, Sunday
Review of Activities and Special Events
Recreation
Recreation
Summer Rentals
Recreation
• End of the School Year Pool Parties
• LUSD STARS Summer Program
• Lindsay High School PE Course
• McDermont X Swim Lessons
• Great Room Rentals: 24 Rentals
• Pool Rentals: 20 Rentals
• Lindsay Skimmers: 50 Days
Recreation
Wellness Center Memberships
Mon – Thurs: 5 am – 8 pm
Friday: 5 am – 7 pm
Saturday: 7 am – 12 pm
• Strength & Balance
• Chair Exercise
• Beginner’s Yoga
• Yoga to Reset/Rewind
• Pound
• Zumba
Recreation
Contracts
• 1 Year Contract: $23.00 monthly
• 1 Year Medicare: $20.00 monthly
Non-Contracts
• Month-to-Month: $30.00
• Medicare Month-to-Month: $25.00
• 3 Month SWIM ONLY: $55.00
• Day Pass: $5.00
• 5 Day Pass: $20.00
Enrollment Fee: $39.00 / Cancellation Fee: $23.00 • Aqua Zumba
STAFF REPORT
TO: Lindsay City Council
MEETING DATE: August 26, 2025
DEPARTMENT: Finance
FROM: Soledad Ruiz-Nunez, Director of Finance
Agenda Title: Award Price Paige & Company the Audit Services Contract
ACTION & RECOMMENDATION
Award Price Paige & Company the Audit Service Contract following their submittal of the Request for Proposals. The contract will cover the Audit for 2024, 2025, and 2026 with the option to renew for the 2027 and 2028 audits.
BACKGROUND | ANALYSIS
The City issued a Request for Proposals on July 30, 2025, with a deadline for submittals of August 15, 2025.
Price Paige & Company submitted their proposal prior to the deadline to provide professional audit services to the City.
Price Paige & Company was established in 1976 and is located in Clovis. The firm is comprised of over 60 professional paraprofessional and administrative staff. More than 50% of Price Paige & Company’s practice is in auditing and attestation services, primarily in the governmental and not-for-profit sectors. In addition, they provide services to many businesses in accounting, tax and management consultation in all areas.
Price Paige & Company is recognized in the community and by peers as experts in the areas of governmental and not-for-profit auditing, attestation and accounting. They currently provide auditing, attestation and accounting services to more than 60 governmental agencies and 75 not-for-profit organizations annually, many of which are federal single audits. They have experience auditing organizations with an excess of $100 million dollars of federal funding.
Price Paige & Company uses sophisticated data analysis software (IDEA) that allows them to perform specific fraud-detection tests on large amounts of data, in some cases, testing 100% of the transactions population.
Some of the specific tests they perform include the following: duplicate payment test, matching of employee and vendor addresses to identify potential conflicts and review of purchase orders to identify potential bid splitting. They believe their creative use of the value-added software tool allows them to perform more effective audits and give their clients increased confidence in their financial reporting. They successfully implemented the data analysis software and testing at Fresno Unified School District which is the third largest school district in the state with a budget in excess of two billion dollars.
FISCAL IMPACT
The cost for the 2024 and 2025 Audits will be included in the 2026 Fiscal Year Budget. The proposed cost for the Fiscal Year 2024 Audit is $102,940 and the Fiscal Year 2025 Audit is $82,659.
ATTACHMENTS
1. Price Paige & Company Proposal for Professional Audit Services.
Reviewed/Approved: ______
Item #: 13.1
Action Items
PROPOSAL FOR PROFESSIONAL AUDIT SERVICES
FOR
CITY OF LINDSAY
FOR THE YEARS ENDING
JUNE 30, 2024, 2025 AND 2026 WITH OPTION FOR 2027 AND 2028 Submitted
August 12, 2025
By
Fausto Hinojosa, CPA, CFE
Managing Partner
Price Paige & Company
Certified Public Accountants
570 N. Magnolia Ave., Ste. 100
Clovis, California 93611
Phone: 559-299-9540
Fax: 559-299-2344
Email: [email protected]
Website: www.ppc.cpa
License No: 66479
Federal ID No: 87-3267876
CITY OF LINDSAY
PROPOSAL FOR PROFESSIONAL AUDIT SERVICES
FOR THE YEARS ENDING JUNE 30, 2024, 2025 AND 2026 WITH OPTION FOR 2027 AND 2028 ___________________________________________________________________________________________________________________________________________
TABLE OF CONTENTS
PAGE
LETTER OF TRANSMITTAL ..................................................................................................................... 1 FIRM HISTORY AND QUALIFICATIONS ................................................................................................. 2 VALUE-ADDED SERVICES AND SUPPORT .......................................................................................... 4 TEAM QUALIFICATIONS AND EXPERIENCE ........................................................................................ 5 TEAM RESUMES ..................................................................................................................................... 6 RELEVANT PRIOR EXPERIENCE ........................................................................................................ 10 SCOPE OF SERVICES .......................................................................................................................... 11 AUDIT APPROACH ................................................................................................................................ 12 COST PROPOSAL ................................................................................................................................. 15 PEER REVIEW REPORT ....................................................................................................................... 16 1 August 12, 2025
Soledad Ruiz-Nunez
Director of Finance
City of Lindsay
251 Honolulu Street
Lindsay, CA 93247
Dear Ms. Ruiz-Nunez and Auditor Selection Committee:
Thank you for considering Price Paige & Company for your audit services. It is our pleasure to present to you our proposal to provide professional audit services to the City of Lindsay (the City) for the years ending June 30, 2024, 2025 and 2026, with the option to renew for two subsequent fiscal years. When presented with viable alternatives, it is not always easy for entities such as the City to identify the accounting firm that can best meet their overall auditing needs. Over the past 40 years, we have developed significant expertise in governmental auditing and accounting. Our knowledge of the municipal environment has allowed us to develop more robust audit procedures that enhance the effectiveness of our audits.
Our audit professionals are highly qualified and have extensive experience and expertise in governmental auditing and accounting. The firm has been a member of the AICPA Government Audit Quality Center since its inception, and all our accountants take a minimum of 80 hours of continuing professional education every two years specifically related to the auditing and accounting services we provide. This commitment to learning yields a direct benefit to the clients we work with. Additionally, our firm has a well-earned reputation for ensuring audit engagements are performed in accordance with professional standards and, just as importantly, on time. We are committed to communicating effectively to ensure that we address your questions comprehensively. As demonstrated by our resumes and considerable involvement by the firm’s audit principal, we feel that our firm has the resources, knowledge and expertise to meet and service the needs of the City. We can assure you that we fully understand the scope of work to be performed, and we wish to emphasize our commitment to meeting and exceeding all your expectations. We are committed to providing these services in accordance with the City’s required timelines. Additional information about our firm’s audit department and the services we offer can be found on our website, www.ppc.cpa.
We trust that this proposal to provide professional audit services will adequately summarize our approach to client service and identify those attributes that set Price Paige & Company apart from others. We appreciate the opportunity to submit this proposal to serve you and would be pleased to furnish any additional information regarding our firm or answer any other specific questions or concerns you may have. I am an audit principal for our firm, and I am authorized to make representations regarding this proposal. I may be reached at (559) 299-9540 or via email at [email protected].
Sincerely,
Fausto Hinojosa, CPA, CFE
Managing Partner
Price Paige & Company
Certified Public Accountants
2 FIRM HISTORY AND QUALIFICATIONS
___________________________________________________________________________________________________________________________________________ Established in 1976 and located in Clovis, California, Price Paige & Company consists of five partners each of whom is a Certified Public Accountant. The principals of the firm have more than 90 years of combined experience in public accounting. Our firm is comprised of over 60 professional, paraprofessional and administrative staff. More than 50% of Price Paige & Company’s practice is in auditing and attestation services, primarily in the governmental and not-for-profit sectors. In addition, we provide services to many businesses in accounting, tax and management consultation in all areas.
Price Paige & Company is recognized in the community and by our peers as experts in the areas of governmental and not-for-profit auditing, attestation and accounting. Our proven commitment to excellence allows us to work with clients in the timeliest and most cost-effective manner possible. Our auditors are not seasonal; that is, they are not “tax accountants” who perform audits in the “off-season.” They focus exclusively on providing audit services, and they receive over 80 hours of continuing education every two years, specifically related to improving their audit skills. The experience of our team allows us to conduct very efficient and effective audits.
We currently provide auditing, attestation and accounting services to more than 60 governmental agencies and 75 not-for-profit organizations annually, many of which are federal single audits. The breadth and scope of single audits we have conducted is significant, and we have experience auditing organizations with an excess of $100 million dollars of federal funding.
We will assign a team of personnel from our firm to your account to provide the range of services you have requested. This team is kept abreast of any significant developments that arise through our normal association with you. The most important aspect of this approach is to provide continuity to the engagement. We understand that the audit process requires two-way communication, and we accept our responsibility to listen to our client’s concerns and deliver timely and effective solutions.
Proactive Rather than Reactive Approach to Client Service A primary objective of our client service is to make positive contributions to our client’s profitable operations, organizational efficiency and productivity. We work hard at anticipating problems and ensuring there are no surprises. We are creative and will always present alternatives for our client’s evaluation rather than relying on the “textbook solution.” We will schedule frequent meetings and utilize our management recommendation letters as tools for communication with you.
Smart Technologies
We use sophisticated data analysis software (IDEA) that allows us to perform specific fraud-detection tests on large amounts of data; in some cases, testing 100% of the transaction population. Some of the specific tests we perform include the following: duplicate payment tests, matching of employee and vendor addresses to identify potential conflicts and review of purchase orders to identify potential bid splitting. We believe our creative use of this value-added software tool allows us to perform more effective audits and gives our clients increased confidence in their financial reporting. For example, we have successfully implemented this data analysis software and testing at Fresno Unified School District, which is the third largest school district in the state, with a budget in excess of two billion dollars.
All our audit engagements are performed utilizing a paperless and digital approach. Our auditing software allows us to increase our efficiency and provide a streamlined workflow. Documents and files can easily be retrieved and forwarded to our clients without the need for photocopying. 3 External Peer Review
The successful peer reviews our firm has received and our Engagement Quality Control Review program serve as evidence of our commitment to meeting the standards of care and performance applicable to our auditing, attestation and accounting practice, which demonstrate the extra measures we take to ensure continued successful compliance with our client’s expectations about our quality and competence.
For your consideration, a copy of the firm’s Peer Review Report is included in this proposal as listed on the table of contents. The firm received a “pass” report, and the review included specific not-for-profit, governmental and Uniform Guidance engagements.
We Conduct Peer Reviews
In addition to receiving successful peer reviews, Price Paige & Company also conducts peer reviews of other accounting firms. Essentially, we “audit” other auditors to ensure auditing and accounting standards are met. Being a peer reviewer requires us to understand the technical accounting rules, especially in the governmental and not-for-profit environments. We leverage our experience as technical peer reviewers in our audit engagements so that we can perform effective and efficient audits for all our clients.
Mandatory Qualifications
Licensure and Certification — The associates of Price Paige & Company are licensed Certified Public Accountants, certified by the California State Board of Accountancy (License #PART 8241). All team members assigned to the engagement comply with the 80-hour continuing education requirements promulgated by Government Auditing Standards issued by the U.S. Government Accountability Office.
Independence — Our firm is independent with respect to the City as defined by applicable standards generally in the United States as well as Government Auditing Standards issued by the U.S.
Government Accountability Office.
No Conflict of Interest — Our firm’s established policy is that we do not submit proposals for auditing, attestation or accounting services if there is a known conflict of interest with the potential client. There are no current or potential conflicts of interest with anyone (employees, management, officers or directors) within the City.
No Disciplinary Actions — Price Paige & Company has never had any disciplinary actions taken nor are any pending with the Federal or State regulatory bodies or professional organizations. In addition, we are pleased to affirm that we have never had an unresolved dispute related to accounting or auditing matters that resulted in disengagements. We work closely with our clients to develop solutions that are consistent with the accounting rules and auditing standards issued by the U.S. Government Accountability Office.
Additional Confirmations of Understanding
File Retention — We will retain working papers for seven (7) years following the completion of the audit.
Equal Opportunity Employer — Price Paige & Company is an equal opportunity employer. All employees are treated on their merits, without regard to race, age, sex, marital status or other factors not applicable to their position. Employees are valued according to how well they perform their duties, their demonstrated abilities and their enthusiasm toward maintaining the firm’s standards of service.
Liability Coverage — Price Paige & Company maintains comprehensive General Liability Coverage and Errors and Omissions Insurance with a limit of at least $3,000,000. All required certificates of insurance will be provided to the City’s management, should our firm be the successful bidder. 4 VALUE-ADDED SERVICES AND SUPPORT
___________________________________________________________________________________________________________________________________________ The role of accountants has evolved over time in response to the client’s needs. Our firm has made it a practice to be proactive with clients by providing value-added services, all of which are included as part of our audit engagement. Below are some of the value-added benefits that we provide to our clients at no additional charge.
Consultation on Accounting Matters
We provide our clients with guidance on technical accounting matters. We encourage our clients to communicate with us regarding any technical accounting matter, as it allows us to be proactive in the audit process. If the technical accounting questions are outside the scope of the audit or require significant research, we will communicate with management the appropriate cost for their approval before proceeding with any additional services.
Client Training
We believe it is important to give our clients access to a full range of information to help them stay aware of current accounting developments and financial reporting issues. As part of our client service program, we will periodically hold client training seminars and summary courses aimed at providing our clients with an understanding of relevant accountancy issues. Training sessions we have offered included the following topics: understanding and mitigating the risk of fraud, reading and understanding governmental and non-profit financial statements and understanding the impact of unrelated business taxable income activities.
At the request of our clients, we expect to offer more client training sessions on some of the following topics in the future:
current and pending government accounting pronouncements, differences in grant accounting vs. GAAP accounting,
understanding the risk of fraud in an organization.
As part of the value-added service included in our client engagements, we invite our clients and their board members to attend the training sessions, which we anticipate offering remotely through webinar or digital conferences.
Approach to Communication and Expectations of Our Clients In order to meet and exceed your expectations, we are diligent about maintaining open communication throughout the entire engagement. In our experience, this results in a more effective engagement. Our approach depends on the timely response and assistance of the City. This cooperation will further ensure our work is completed in an efficient and cost-effective manner.
Additional Services Provided
In addition to financial statement audits, we also offer the following services: Internal Control Review, Forensic Accounting, Fraud Investigation, Agreed-Upon Procedures, Financial Statement Review and Financial Statement Compilations.
5 TEAM QUALIFICATIONS AND EXPERIENCE
___________________________________________________________________________________________________________________________________________ We have an outstanding team of professionals who have established themselves as qualified competent individuals. We can assure you that each of our professionals is experienced in governmental accounting, GASB accounting pronouncements and Single Audit requirements. Following is a brief overview of their experience. Detailed experience for each of these professionals can be found in Team Resumes as listed on the table of contents.
Years of Auditing / Accounting Experience
Audit Partner
Fausto Hinojosa, CPA, CFE 35
Quality Control Partner
Joshua Giosa, CPA 18
Senior Audit Manager
Osvaldo Gutierrez, CPA 17
Audit Manager
Anthony Gonzales, CPA 10
Availability of Personnel and Time Requirements
Our level of staffing is more than sufficient to ensure that you receive a timely, efficient service. Should any of the above members of our team become unavailable, we will provide another equally qualified individual from our firm.
Continuity of Professional Staff and Succession Planning Continuity of staff on engagements is as important to us as it is to our clients. Continuity promotes a thorough understanding of your needs and goals and helps us help you. A smooth transition from your existing firm to our firm will be accomplished as follows:
Communication — We stress communication early on with your staff to determine expectations, time frame for delivery of information and our extent and availability of assistance. We provide a written list of detailed information needed during our engagement, including critical due dates.
Experience — Members of our engagement team are very experienced in the operational, administrative and accounting and compliance issues related to governmental entities.
Quality — The firm maintains a rigorous quality control review process that includes not only a detailed review by a quality control manager and engagement partner but also an Engagement Quality Control Review (EQCR) as defined by AICPA standards.
Audit Approach — Our audit approach emphasizes effective up-front planning to identify issues for timely resolution.
6 TEAM RESUMES
___________________________________________________________________________________________________________________________________________
FAUSTO HINOJOSA
Certified Public Accountant
Certified Fraud Examiner
California License # 66479
Present Position
Managing Partner/Audit Partner
Education and Experience
Fausto is Audit Partner in charge of audit and forensic consulting engagements for Price Paige & Company. For over thirty years his practice has focused on audit and accounting, fraud investigation, forensic consulting, and litigation support services. Fausto serves as the Managing Partner for the Firm and is responsible for providing strategic leadership. He has worked professionally in the accounting field since graduating from California State University, Fresno, in 1990. He became a Certified Public Accountant in 1994 and a shareholder with Price Paige & Company in 1997. A Certified Fraud Examiner, Fausto has investigated numerous allegations of fraud and has been designated a fraud expert in various legal proceedings.
After more than 30 years in the profession, Fausto has developed significant expertise specifically in the areas of audit risk assessment, governmental and not-for-profit auditing, fraud detection and prevention, federal/state grant compliance and internal controls.
Fausto is the former Chair of the local Government Accounting and Auditing Committee for the California Society of CPAs and currently serves on the state committee. In addition, Fausto is a reviewer for the Government Finance Officers Association “Certificate of Achievement for Excellence in Financial Reporting” program. As the former Chair for the State Board of Accountancy Qualifications Committee, Fausto conducted audit workpaper reviews of CPA candidates in order to make licensure recommendations to the Committee.
Fausto is a former Adjunct Professor at Fresno Pacific University, where he taught an upper-division auditing course. He is a frequent lecturer to the California Society of CPAs and other professional organizations, business and civic groups on governmental and not-for-profit accounting and auditing, preventative fraud measures and the unique audit requirements for federal award programs under the Single Audit Act.
Professional Organizations and Community Involvement
California Board of Accountancy Peer Review Oversight Committee — Chair State Board of Accountancy Qualifications Committee — Past Chair Fresno Chapter of California Society of CPAs — Past President Association of Certified Fraud Examiners — Member
American Institute of Certified Public Accountants — Member Government Accounting and Auditing Committee of the Fresno Chapter — Past Chair State Government Accounting and Auditing Committee of the California Society of CPAs — Member Government Finance Officers Association — ACFR Reviewer 7 JOSHUA GIOSA
Certified Public Accountant
California License # 119801
Present Position
Audit and Consulting Partner
Education and Experience
Joshua began his accounting career at Price Paige & Company in January 2007 after graduating from California State University, Fresno. In June 2005, he received a Bachelor of Science in Business Administration with an option in Accountancy and became a Certified Public Accountant in 2013.
Joshua is a partner for many of the firm’s municipal audits and all its consultation clients. Although his governmental auditing background dates to 2007, since 2011 he has worked almost exclusively with governmental agencies, including the planning, performing, and reviewing of financial statement audits, which often also includes the compilation of their financial statements. He has performed and overseen substantial grant compliance work on both federal and state programs, has conducted several single audits, and has prepared numerous State Controller reports.
Beginning in 2017, Joshua shifted his focus from auditing to consulting governmental agencies, including counties, municipalities, and special districts. During this time, he has worked very closely with finance department personnel to support their primary objective of providing timely and accurate information to the decision-makers of a given entity. Responsibilities have included assisting clients with closing their financial records and preparing audit schedules in preparation for their annual audits, preparing monthly bank reconciliations and any other reconciliations requested by management for internal purposes, providing guidance for implementing new accounting pronouncements, and providing guidance for improving internal controls. Additionally, he has assisted municipalities in implementing new accounting software and developing a new chart of accounts and fund structures. Joshua has extensive knowledge of the Government Accounting Standards Board pronouncements and has assisted his clients in the most complex of transactions. His background also includes significant experience auditing not-for-profit entities and 401(k) pension plans.
Joshua has expertise in the use of IDEA data analysis software and has used this software to conduct fraud detection procedures as a part of the many municipal audits he manages.
Community and Affiliations
Joshua is a member of the American Institute of Certified Public Accountants, the California Society of CPAs and the Government Finance Officers Association. He is currently serving on the Board of Directors as the Treasurer for North Fresno Rotary Endowment and president of Bullard Youth Softball League. He was formerly on the Board of Directors as the Treasurer for Big Brothers Big Sisters of Central California and Fresno’s Rotary Storyland/Playland. Joshua is also an honorary member of the North Fresno Rotary Club.
Continuing Education
Joshua is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards. Josh recently developed a training program for PPC staff and conducted training in courses such as Accounting and Auditing of GASB 54, Auditing Enterprise Revenue and Receivables, and Risk Assessment for Government Agencies. Recently attended courses include: Governmental Auditing and Accounting Update, Advanced Financial Report, and Advanced Governmental Accounting. 8 OSVALDO GUTIERREZ
Certified Public Accountant
California License # 122553
Present Position
Senior Audit Manager
Education and Experience
Osvaldo began his accounting career after graduating with an accounting degree from California State University, Fresno, in 2008 and became a Certified Public Accountant in 2014.
Prior to joining Price Paige & Company as an audit manager, Osvaldo worked with a large local public accounting firm at varying levels of responsibility up to and including audit manager and also spent two years in the private industry.
Osvaldo’s extensive governmental accounting experience includes many years working directly with some of the largest municipalities in the Central Valley, including various counties, cities, special districts and transportation authorities. Osvaldo’s specific experience includes managing multiple team members in the conducting of financial statements and federal single audits. Osvaldo has extensive knowledge of new and existing GASB pronouncements and prides himself on teaching and training clients as a part of the normal audit process. Osvaldo has performed audits and reviews for clients in a variety of industries, ensuring that all aspects of the engagement are completed from the planning process through the drafting, review and issuance of the financial statements.
Osvaldo also serves as an internal auditor for a local school district where he performs both financial and compliance audits, fraud prevention and investigations, policy and process improvement, and other duties as needed. He also performs consulting work to other municipalities as well that focus on internal controls, fraud investigations, and operational efficiencies Community and Affiliations
Osvaldo is a member of the American Institute of Certified Public Accountants, the Government Finance Officers Association (GFOA) and the California Society of Certified Public Accountants, where he served as the Fresno chapter President (2020/2021).
Continuing Education
Osvaldo is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards and continues to take relevant courses to stay up to date on all relevant matters. He also serves as an instructor for in-house continuing education seminars. 9 ANTHONY GONZALES
Certified Public Accountant
California License # 1400083
Present Position
Audit Manager
Education and Experience
Anthony began his public accounting career as an intern with Price Paige & Company in January 2015 after graduating from California State University, Fresno, with a Bachelor of Science in Business Administration (Accountancy option). While working toward his degree, he interned for a statewide notfor-profit organization, where he gained valuable experience in the organization’s accounting and finance department.
Anthony earned his Certified Public Accountant (CPA) license in May 2019 and now serves as an Audit Manager, overseeing audits for a wide range of governmental entities in California, including counties, cities, and special districts. In this role, he manages audit engagements, provides technical expertise, and ensures compliance with Government Auditing Standards and relevant regulatory requirements.
Additionally, Anthony provides consulting services to similar entities, assisting in financial reporting, internal controls, and regulatory compliance.
Throughout his career, Anthony has developed specialized expertise through both formal training and hands-on experience. His areas of proficiency include performing audits in accordance with Generally Accepted Auditing Standards (GAAS) and Government Auditing Standards (GAGAS), single audit compliance in accordance with OMB Uniform Guidance 2 CFR Subpart 2, State Controller’s reports, financial statement preparation in compliance with Yellow Book and GASB standards, and data extraction and analysis techniques.
Community and Affiliations
Anthony is a member of the American Institute of Certified Public Accountants (AICPA), the Government Finance Officers Association (GFOA), and the California Society of CPAs (CalCPA). In addition, he actively supports the accounting profession through his volunteer service on the Qualifications Committee for the California Board of Accountancy (CBA), where he has served since March 2023.
Continuing Education
Anthony meets the continuing education requirements of the AICPA and Government Auditing Standards.
Recent courses attended include:
Professional Conduct & Ethics: Dealing with Ethical Crises Financial Statement Analysis Techniques
GAO Standards – Yellow Book Compliance
SEFAs: Schedule of Expenditures of Federal Awards and the Requirements Under the Uniform Guidance Yellow Book and Single Audit Deficiencies
Auditor Considerations: The Coronavirus State and Local Fiscal Recovery Funds Program Internal Control and Fraud in Governments and Nonprofits 10 RELEVANT PRIOR EXPERIENCE
___________________________________________________________________________________________________________________________________________ After evaluating our relevant experience, we are certain you will agree that Price Paige & Company is highly qualified to serve you. We have been successfully performing audit and attestation engagements since 1976. We have since continued to build on our reputation as a well-respected firm in and around the San Joaquin Valley and throughout California, with the qualifications and experience necessary to provide unequaled performance. Following is a list of several of our clients for whom we have provided similar services and our primary contact for each:
Reference Name: City of Tulare
Contact: Mark Roberts, Chief Executive Officer
Address: 411 E. Kern Avenue, Tulare, CA 93274
Phone: (559) 684-4255
Email: [email protected]
Service Provided: Financial Statement Audit (Single Audit/Uniform Guidance), Consulting Dates: June 30, 2022 through Present
Engagement Partner: Fausto Hinojosa
Amount of Contract: $85,000*
Reference Name: City of Los Banos
Contact: Brent Kuhn, CPA, Interim Finance Director
Address: 520 J Street, Los Banos, CA 93635
Phone: (209) 827-7000
Email: [email protected]
Service Provided: ACFR Audit (Single Audit/Uniform Guidance), Received Certificate of Achievement for Excellence in Financial Reporting for its ACFR for the Fiscal Year Ended June 30, 2020 from GFOA Dates: June 30, 2014 through Present
Engagement Partner: Fausto Hinojosa
Contract Amount: $63,000*
Reference Name: City of Kingsburg
Contact: Alma Colado, Finance Director
Address: 1401 Draper Street, Kingsburg, CA 93611
Phone: (559) 897-5821
Email: [email protected]
Service Provided: ACFR Audit (Single Audit/Uniform Guidance), Received Certificate of Achievement for Excellence in Financial Reporting for its ACFR for the Fiscal Year Ended June 30, 2020 from GFOA, State Controller’s Report Dates: June 30, 2012 through Present
Engagement Partner: Fausto Hinojosa
Contract Amount: $61,370*
Reference Name: City of Ripon
Contact: Lisa Roos, City Clerk/Finance Director
Address: 259 N. Wilma Avenue, Ripon, CA 95366
Phone: (209) 599-2108
Email: [email protected]
Services Provided: Financial Statement Audit (Single Audit/Uniform Guidance), Pension Audit (GAAS), State Controller’s Report
Dates: June 30, 2016 through Present
Engagement Partner: Fausto Hinojosa
Contract Amount: $43,800*
Reference Name: City of Chowchilla
Contact: Rod Pruett, CPA, City Administrator
Address: 130 S. Second Street, Civic Center Plaza, Chowchilla, California 93610 Phone: (559) 665-8615
Email: [email protected]
Service Provided: Financial Statement Audit (Single Audit/Uniform Guidance), State Controller’s Report Dates: June 30, 2016 through Present
Engagement Partner: Fausto Hinojosa
Contract Amount: $55,500*
*The Contract Amount listed does not include TDA audits, preparation of financial transaction reports, or other consulting work.
11 SCOPE OF SERVICES
___________________________________________________________________________________________________________________________________________ As our experience indicates, we clearly understand the scope of services to be provided. You can be assured that we will design a service-specific approach to ensure compliance with all applicable standards and ensure that the City receives high-quality, efficient and effective service.
Standards/Publications to be Followed
The financial and compliance audits will be performed in accordance with the following auditing standards:
Generally Accepted Auditing Standards (AICPA)
Government Auditing Standards (U.S. Comptroller General) All other applicable federal, state and local laws and regulations Services to be Performed
The following services will be provided to the City for the years ending June 30, 2024, 2025 and 2026.
1. We will audit the City’s basic financial statements in accordance with Generally Accepted Auditing Standards (GAAS) in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
2. We will express an opinion on the financial statements as to whether they present fairly, in all material respects, the financial position of the City and the changes in financial position in conformity with generally accepted accounting principles (GAAP), and issue an independent auditor’s report stating this opinion.
We will provide an “in-relation-to” opinion on the combining and individual fund and supporting schedules based on auditing procedures applied during the audit of the general-purpose financial statements and the combining and individual fund financial statements and schedules.
3. We will report on internal control over financial reporting and compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters, in accordance with Government Auditing Standards.
4. We will make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which we become aware to the appropriate level of management and/or governance.
5. We may provide management letters that would include findings, observations, opinions, comments and/or recommendations with regard to systems of internal control, accounting systems compliance with laws, rules and regulations, or any other matters that may come to our attention during the course of the examination.
6. We will prepare a written communication to the audit committee which will include the following information: (1) auditor’s responsibility under generally accepted auditing standards, (2) significant accounting policies, (3) management judgments and accounting estimates, (4) significant audit adjustments, (5) disagreements with management, (6) management consultation with other accountants, (7) difficulties encountered in performing the audit.
7. We will test compliance with Proposition 111, Article XIII.B Review of Appropriation Limit Calculations for the City and prepare a GANN Limit calculation.
8. We will prepare and submit the State Controller’s Office Financial Transactions Report. 12 AUDIT APPROACH
___________________________________________________________________________________________________________________________________________ We are confident that we will provide high-quality services based on our experience in working with governmental entities of similar size and scope to yours. Our high client satisfaction rate can be attributed to our effective communication and our efficient proprietary audit methodology.
Audit Procedures and Phases of the Engagement
Price Paige & Company provides value to our clients by creating a custom audit approach that is based on a client’s specific needs, risks and opportunities. Our audit approach under generally accepted audit standards is depicted in the graphic below.
Our professional responsibility is to obtain sufficient audit evidence before an opinion is rendered on any financial statement. To achieve this, we will conduct our work in the following phases:
Audit Planning and Risk Assessment
Year-End Fieldwork
Reporting
Closing Conferences and Formal Presentation
Details about each of these phases are listed on the following pages. 13 Audit Planning and Risk Assessment
No other phase of the process affects the success of an engagement more than the time spent on planning the general scope and direction of the audit, including assessing the risks of financial statement misstatements. We will schedule audit planning and interim fieldwork to be done prior to final fieldwork with your personnel.
We will hold a planning session with the key members of our engagement team and your personnel.
During our planning session with management, we will also address Statement on Auditing Standards (SAS) No. 99, “Consideration of Fraud in a Financial Statement Audit.” This auditing standard requires that we conduct certain meetings and interviews and perform and document certain procedures for identifying and responding to fraud risks.
As part of the audit planning and risk assessment phase of the audit, we will request a meeting with management to discuss our planned audit approach and any significant audit and accounting issues, as well as address any concerns.
As part of that process, we will conduct a pre-audit conference with appropriate management personnel to discuss the scope and timing of the audit.
The risk assessment audit standards require assessments based on an understanding of the internal controls over your financial reporting and our determination of the areas that present risks of material misstatement to your financial statements. We will then design our audit approach to include tests of the specific internal controls and substantive audit procedures that are tailored to the identified risks. Our risk assessment includes consideration of the factors depicted on the chart below. 14 Year-End Fieldwork
During the year-end phase of our audit, we will complete our audit work based on the audit programs designed specifically for the City. This will include the results of our risk assessment and interim testing results, and we will issue a report on the financial statements in a timely and efficient manner.
Reporting
This phase will include the following:
reviewing the financial statements and reconciling them to underlying audited records, evaluating the financial statements for compliance with GAAP requirements, formulating an opinion as to the fair presentation of the financial statements and preparing a management letter with recommendations and communication letter to management.
We will immediately submit to management a written report of all irregularities and illegal acts, or indications of illegal acts, of which we become aware.
Audit Focus
Based on our audit experience with similar governmental entities, the primary areas of the audit on which we will focus include:
Cash and investments
Receivables and revenue
Capital assets
Accounts payable and expenditures
Cost allocation
Long-term debt
Pension and OPEB liabilities
Grant compliance
Implementation of pronouncements of the Governmental Accounting Standards Board (GASB) Closing Conferences and Formal Presentation
We believe regular communication with management will be a critical part of the success of our audit engagement. Therefore, we will provide regular updates to management regarding the progress of the audit during meetings with key personnel.
Additionally, the engagement partner will meet with management to review any potential adjusting journal entries, drafts of the management comment letter, communication with those charged with governance (SAS 114) letters and a draft of the financial statements.
We will complete our work in sufficient time to meet the applicable deadlines. We will make a formal presentation of the audit results and reports to the City Council and management at one of the regularly scheduled meetings of the Council, and will remain available to respond to their questions. 15 COST PROPOSAL
___________________________________________________________________________________________________________________________________________
SEE THE SEPARATE PROPOSED FEE SCHEDULE IN THE SEALED ENVELOPE MARKED COST
PROPOSAL
Our proposed fees are based upon our current understanding of the work to be performed as outlined under the Scope of Services, and we give you a “Total All-Inclusive Maximum Price” for these services.
These fees are made with the following assumptions: 1) the City’s books will be properly closed and reconciled, 2) records will be complete and readily available at the start of the engagement and 3) representations made to us during this proposal process will remain effective throughout the engagement.
In the event disclosures in the audit engagement indicate extraordinary circumstances that warrant more intensive and detailed services, we will provide to management in writing and in advance the reasons for the additional services together with the firm’s estimate of costs, and a statement that no work will be performed without advance approval by the City. Any and all additional work as agreed in advance by the firm will be compensated for at the same rate quoted in this cost proposal. 16 PEER REVIEW REPORT
___________________________________________________________________________________________________________________________________________ 17 PEER REVIEW REPORT (Continued)
___________________________________________________________________________________________________________________________________________
COST PROPOSAL
___________________________________________________________________________________________________________________________________________
CITY OF LINDSAY
FEE SCHEDULE
JUNE 30, 2024, 2025 AND 2026 WITH OPTION FOR 2027 AND 2028 Optional Optional
Total $ Total $ Total $ Total $ Total $
Description of Services FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 City Financial Statement Audit $ 66,440 $ 66,159 $ 66,480 $ 66,520 $ 66,800 Audit of City's Opening Balances 20,000 -
ACFR Conversion - - - 10,000 -
Transportation Development Act Funds 8,500 8,500 8,500 8,750 8,750 State Controller's Reports 6,500 6,500 6,500 6,799 6,799 Appropriations Limitation Calculation 1,500 1,500 1,500 1,599 1,599 Out-of-Pocket Expenses - - - - -
Total All-Inclusive Maximum Price $ 102,940 $ 82,659 $ 82,980 $ 93,668 $ 83,948 Quoted
Hourly Rate
Staff Classification FY 2023-24 Hours Total
Partner 400 24 $ 9,600
Manager 275 80 22,000
Supervisor 230 100 23,000
Senior 190 140 26,600
Audit Staff 130 143 18,590
Support Staff 90 35 3,150
$ 102,940
STAFF REPORT
TO: Lindsay City Council
MEETING DATE: August 26, 2025
DEPARTMENT: City Services
FROM: Kuyler Crocker, Acting Public Works Director
Agenda Title: Authorization to Issue Request for Qualifications (RFQ) to solicit proposals from qualified civil engineering firms to provide on-call engineering and related professional services
ACTION & RECOMMENDATION
Staff recommends that the City Council authorize the release of the attached Request for Qualifications (RFQ) to solicit proposals from qualified civil engineering firms to provide on-call engineering and related professional services.
BACKGROUND | ANALYSIS
The City of Lindsay requires ongoing civil and environmental engineering services to support private development review, capital improvement projects, traffic engineering, and general technical assistance. These services are often needed on an on-call basis, and it is in the City’s best interest to establish a professional services agreement with a qualified firm to ensure timely and efficient delivery of projects.
The City’s existing resources do not provide sufficient capacity to perform all engineering tasks in-house, particularly as they relate to development review, design, and administration of public infrastructure projects. A competitive process will allow the City to evaluate qualifications, experience, and technical expertise of prospective firms and select the most qualified consultant.
DISCUSSION
The proposed RFQ seeks a multi-disciplinary engineering firm to serve as the City’s On-Call Engineer. Duties may include:
• General Technical Assistance – Capital Improvement Program planning, grant assistance, and technical advice.
• Development Review – Review of subdivision maps, site plans, and infrastructure improvements. • Capital Project Support – Design, bidding, construction administration, and inspection services. • Traffic Engineering – Traffic studies, speed surveys, warrant analyses, and design review.
Firms will be evaluated on their qualifications, experience with similar projects, technical expertise, ability to work with City staff and the public, and cost proposals. The selection process includes oral interviews with the top-ranked firms.
The request for On-Call Engineering services does not supplement the City Services Engineering Contractors already implemented.
FISCAL IMPACT
There is no direct fiscal impact associated with issuing the RFQ. Funding for services provided under the professional services agreement will be included within approved project budgets or appropriate operating funds.
ATTACHMENTS
1. There are no attachments.
Reviewed/Approved: ______
Item #: 13.2
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