Agenda packet — Lindsay City Council, June 23, 2026 (part 3 of 4)

NUMBER 26-31
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LINDSAY PROVIDING FOR THE FISCAL YEAR 2026-2027

OPERATING BUDGET AND THE FIVE-YEAR CAPITAL
IMPROVEMENT PLAN BUDGET.

At a regularly scheduled meeting of the City of Lindsay City Council held on June 23, 2026, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, the City Manager and the Director of Finance of the City of Lindsay have presented to the City of Lindsay City Council an Operating Budget of anticipated receipts and expenditures beginning July 1, 2026 and ending June 30, 2027; and
WHEREAS, the City Manager and the Director of Finance of the City of Lindsay has also presented to the City of Lindsay City Council a Five-Year Capital Improvement Plan of anticipated funding sources and project costs for the Fiscal Year beginning July 1, 2026 and ending June 30, 2031; and
WHEREAS, the City Manager has full authority to carry out the budget within the scope and procedures of the City Charter, Municipal Code and Council approved policy and procedures; and WHEREAS, the requested appropriations is the total amount of $52,036,080 which includes $32,968,634 for Capital Improvements, $1,707,915 for Long Term Debt payments, and $17,359,531 for operating expenditures

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

SECTION 1. Approve and adopt the Fiscal Year 2026-2027 Operating Budget and Five-Year Capital Improvement Plan for the City of Lindsay, as presented on this date, and attached hereto to this Resolution.

SECTION 2. This Resolution shall be effective immediately upon its approval or adoption.

SECTION 3. The Mayor, or presiding officer, is hereby authorized to affix their signature to the Resolution, signifying its adoption by the City Council of the City of Lindsay, and the City Clerk or their duly appointed Deputy, is directed to attest thereto.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-31

Page 2 of 2 ends

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

MEETING DATE June 23, 2026
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, Miranda Cordova, 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: _____________________________________
Miranda Cordova, City Clerk
City of Lindsay
Fiscal Year 2026-2027
BUDGET
AGENDA
❖ BUDGET & DEPARTMENT HIGHLIGHTS
❖ FISCAL YEAR 26-27 BUDGET
❖ CIP/MAINTENANCE PROJECTS
❖ FUTURE
Budget & Department Highlights
✓ Projected Balanced FY 27 Budget
✓ New Software for Finance, Utility Billing, and Permits from Tyler Technology ✓ Chart of Accounts reduced from over 6,000 accounts to just over 2,000 ✓ Expense Accounts for Services & Supplies were combined and reduced from over 100 to 32 ✓ New City Auditors to complete FY25 and FY26 Audits
✓ Overhead Cost Allocation based on Overhead Study
✓ Training for Employees
City Manager
Budget includes:
• Lobbyist
• Employee Appreciation
Public Safety
Budget Includes:
• Maintaining Staffing levels
• 1 Chief,
• 2 Lieutenants,
• 4 Sergeant
• 10 Police Officers
• 3 Fire Lieutenants
• 1 Community Service Officer
• 3 Support Staff
• 1- New vehicle
City Services
Budget Includes:
• Transit Center Design & Construction
• Well 11 construction
• Street Rehabilitation Project
Parks & Recreation
Budget Includes:
• Youth Sports
• Pool Deck
Finance Department
Budget Includes:
• Cost for 2 Audits (FY25 & FY26)
• Cost of New Financial Software
• Cost of the Old financial Software for Audit FY25 &FY26 • In-house Utility Bill printing and mailing
Fiscal Year 26-27 Budget (Major Funds)

FUND REVENUE EXPENSES BUDGET BALANCE
General Fund $12,153,522 $12,152,979 $543
Parks & Recreation $1,720,309 $1,713,011 $7,298
Water $18,662,166
(INCLUDES GRANTS $15,543,000)
$18,579,273 $82,893
Sewer $2,457,506 $2,361,177 $96,329
Refuse $1,072,028 $1,072,028 ----
Roads & Transit
(Measure R, HUTA, LTF, STP)
$13,746,254 $13,636,326 $109,928

CIP/MAINTENANCE PROJECTS
• Recreation: $600,000
• Pool Deck
• Public Safety: $145,000
• 1 Vehicle, Animal Control Temperature Holding, Body Cameras • Water: $16,270,827
• Water Main Replacement, EPA Pagemoore, DBP Mitigation, Generator, Pneumatic Valve, Well #11, Well #16, Clarifier renovation • Transit: $8,334,807
• Design and construction
• Sewer: $550,000
• Generator
• Road Rehabilitation and Bikes/Pedestrian:
$6,542,000
General Fund Top Revenue Sources
(Outside of Grants)
Revenue
Source
FY 2022 FY2023 FY2024 FY2025 FY2026 FY2027
Property Tax $1,233,970 $1,258,619 $1,355,171 $1,471,969 $1,525,308 $1,600,000 Sales & Use
Tax
$1,568,150 $1,555,154 $1,551,141 $1,529,601 $1,350,000 $1,442,000 Measure O $1,689,595 $1,761,046 $1,704,543 $1,696,484 $1,630,000 $1,650,000 Utility User
Tax
$988,459 $1,038,295 $964,108 $1,049,894 $1,021,700 $1,200,000 General Fund Revenue to Monitor
Revenue
Source
FY22 FY23 FY24 FY25 FY26 FY27
Retail
Cannabis
Tax
$430,226 $291,763 $184,103 $128,009 $110,000 $130,000
Sales & Use
Tax
$1,568,150 $1,555,154 $1,551,141 $1,529,601 $1,350,000 $1,442,000 In addition to Providing Essential Services and maintaining a Balanced Budget:
➢ Revenues need to increase.
➢ Invest in Repairs & Maintenance.
➢ Look for new Revenue sources.

Looking Forward…..

Thank you
CIP FY2027-FY2031

CITY OF LINDSAY

DEPARTMENT FUNDING SOURCEFUND FY 2027 FY 2028 FY 2029 FY 2030 FY2031 General Plan Update (all elements except Housing City Services General Fund 101 300,000 300,000 Community Facilities Master Plan City Services General Fund 101 75,000 50,000 ADA Self-Evaluation-Transition Plan-Caltrans City Services General Fund 101 120,000 General Plan EIR City Services General Fund 101 300,000 Citywide GIS with online Access City Services General Fund 101 10,000 10,000 Street Pavement Management Plan Streets General Fund 101 130,000 Citywide GIS with online Access Non-Department General Fund 101 10,000 10,000 Zoning Ordinance (muni code title) City Services/Planning General Fund 101 60,000 Development Design Guidelines (citywide or downt City Services/Planning General Fund 101 30,000 Climate Action Plan/Climiate Resiliency Plan City Services/Planning General Fund 101 90,000 Street Name and Address Ordinance (muni code) City Services/Planning General Fund 101 15,000 Parks & Recreational Facilities Master Plan City Services/Planning General Fund 101 160,000 Impact Fee Study (AB 1600) City Services/Planning General Fund 101 150,000 Active Transportation Plan City Services/Planning General Fund 101 200,000 Municipal Services Review (LAFCo) City Services/Planning General Fund 101 45,000 Housing Element City Services/Planning General Fund 101 Parks Master Plan Parks General Fund 101
Landscape /Public Space Enhancement Plan Parks General Fund 101 Citywide GIS with online Access Water Water 552 10,000 10,000 Master Plan Update Sewer Sewer 553 75,000 75,000
Storm Water Management Plan Sewer Sewer 553 75,000
Sanitary Sewer Overflow Plan Sewer Sewer 553 40,000
Citywide GIS with online Access Sewer Sewer 553 10,000 10,000 TOTAL PLANNING DOCUMENTS 120,000 1,540,000 465,000 245,000 -

PLANNING CIP
DEPARTMENT FUNDING SOURCE FUND FY2027 FY 2028 FY 2029 FY 2030 FY2031

GENERATORS
Generators Water CALOES/FEMA 552 550,000
Generators Sewer CALOES/FEMA 553 550,000
TOTAL 1,100,000 - - -

LINDSAY TRANSIT CENTER
Transit Center Design City Services Measure R -Transit 263 300,000 Lindsay Transit Center Construction City Services Measure R -Table 5 263 1,645,807 Lindsay Transit Center Construction City Services Measure R -CalSTA-TIRCP Allocation SB 125 263 2,000,000
Lindsay Transit Center Construction City Services CalSTA Grant-TIRCP Cycle 5 Competitive 263 4,389,000
Total 8,334,807 - - -
Public Safety
Axon Body Cameras/ Tasers Public Safety COPS Grant (SLEFS) 101 55,412 144,919 144,919 144,919 144,919 Fire Equipment Public Safety Hurtado Fund 101 60,000 50,000 50,000 50,000 50,000 Total 115,412 194,919 194,919 194,919 194,919

STREETS/PEDESTRAIN
Rebailitation Project: Various Roads Package; Westwood, Kern, Van Ness, Central, Fresno & Ashland.

Streets SB1 260 617,500
Rebailitation Project: Various Roads Package; Westwood, Kern, Van Ness, Central, Fresno & Ashland.

Streets Local Streets Gas Tax 261 98,846
Rebailitation Project: Various Roads Package; Westwood, Kern, Van Ness, Central, Fresno & Ashland.

Streets Measure R-Bike & Ped 263 1,000,000
Bike & Pedestrian Projects
Streets Measure R-Bike & Ped 263 450,000 450,000
Rebailitation Project: Various Roads Package; Westwood, Kern, Van Ness, Central, Fresno & Ashland.

Streets STP 265 916,000
Rebailitation Project: Various Roads Package; Westwood, Kern, Van Ness, Central, Fresno & Ashland.

Streets TDA Article 8 266 3,463,000
Total 6,545,346 450,000 - -

WATER WELLS
Well 11 - Infrastructure Water State Water Resource Control Board 552 5,943,000 Water Main Replacement Water CDBG 552 3,100,000
Pagemoore Water Main Replacement Water EPA 552 1,750,000 Well 16- Valadeo Water State Direct Allocation -Valadeo 552 4,000,000 Total 14,793,000 - - -
TOTAL GRANT FUNDED CIP PROJECTS 30,888,565 644,919 194,919 194,919 194,919

GRANT & DIRECT ALLOCATION FUNDED PROJECTS
DEPARTMENT FUNDING SOURCE FUND FY2027 FY 2028 FY 2029 FY 2030 FY2031 BUILDINGS 062000
Council Chambers Upgrades City Council General Fund 101 50,000 Community Center Re-Roof City Services General Fund 101 45,000 Library Re-Roof City Services General Fund 101 55,000
City Hall: Windows Upgrade City Wide General Fund 101 350,000 City Hall: Electrical/ Mechanical City Wide General Fund 101 200,000 City Hall: Plumbing Upgrades City Wide General Fund 101 200,000 Department Office Upgrade Finance Department General Fund 101 75,000 Department Upgrades Public Safety General Fund 101 35,000 Public Safety Bldg Infrastructure & Security Upgrades Public Safety General Fund 101 65,000 25,000 25,000 25,000 Building Improvements - Wellness Center Wellness Center General Fund 400 45,000 Wellness Center-Pool Heating Wellness Center General Fund 400 Wellness Cente-Pool Filters Wellness Center General Fund 400 150,000 Wellness Center-Mechanical Building Upgrades Wellness Center General Fund 400 100,000 75,000 75,000 50,000 Wellneess Center-Therapy Pool Resurfacing Wellness Center General Fund 400 110,000 Wellness Center-Great Room Flooring Repolish Wellness Center General Fund 400 9,000 10,000 WWTP Building Renovation-Carport/Re-roof SEWER/STORM DRAIN SEWER 553 - 292,465 TOTAL BUILDINGS - 979,000 392,465 500,000 195,000
IMPROVEMENT OTHER THAN BUILDINGS 063000
Corporate Yard Security Gate City Services General Fund 101 15,000 Corporate Yard Asphalt City Services General Fund 101 200,000 500,000 Parking Lot improvement City Wide General Fund 101 150,000 150,000 Rebailitation Project: Various Roads Package
(Westwood, Kern, Van Ness, Central, Fresno & Ashland)
Streets Streets 200 546,000
Wellness Center-Parking Lot Lighting Upgrade Wellness Center General Fund 400 20,000 Wellness Center-Pool Deck Wellness Center General Fund 400 600,000 Pipelines -1,300 L.F., Main Line Replacement/Dead End
Elimination WATER WATER 552 351,000 600,000
Storm Drain Main Line Replacement SEWER/STORM DRAIN SEWER 553 281,216 - 250,000 Metal building shed fenced SEWER/STORM DRAIN SEWER 553 - - 150,000 Sewer Main Line Replacement SEWER/STORM DRAIN SEWER 553 270,000 292,465 Storm Drain Ripping SEWER/STORM DRAIN SEWER 553 56,243 - 50,000 Drying Beds Renovation SEWER/STORM DRAIN SEWER 553 - 175,479 Carrousel Aerator Motor & Gear Box SEWER/STORM DRAIN SEWER 553 - - (3) Gate Valve Replacement at Clarifiers SEWER/STORM DRAIN SEWER 553 - 116,986 TOTAL IMPROVEMENT OTHER THAN BUILDINGS 1,146,000 842,459 1,585,929 1,200,000 - DEPARTMENT FUNDING SOURCE FUND FY2027 FY 2028 FY 2029 FY 2030 FY2031 MACHINERY AND EQUIPMENT 064000
24000 Truck Replacement Parks General Fund 101 25,000 30,000 35,000 Tractor Parks General Fund 101 50,000
MOWER (96" OR 60") Parks General Fund 101 50,000
Aerator Parks General Fund 101 20,000
Rde Lawnmower Parks General Fund 101 20,000 25,000
Tractor Attachment Trencher Parks General Fund 101 15,000 LAWN MOWERS Parks General Fund 101 15,000
PD- Vehicle and Equipment Public Safety General Fund 101 70,000 140,000 150,000 75,000 75,000 Animal Control Temp Holding Station Public Safety General Fund 101 25,000 Machinery & Equipment Public Safety General Fund 101 10,000 60,000 SCBA Public Safety General Fund 101 20,000 25,000 10,000 Tack Wagon Streets General Fund 101 7,500
24000 Truck Replacement Streets General Fund 101 50,000 Fiber/Cape Seals Projects (25% of Budget) Streets General Fund 101 425,000 425,000 425,000 Seals Projects (15% of Budget) Streets General Fund 101 255,000 255,000 255,000 4FT Iron Wheel Roller W/ Tilt Trailer Streets General Fund 101 20,000

CIP PROJECTS FUNDED BY GENERAL FUND OR ENTERPRISE FUND
DEPARTMENT FUNDING SOURCE FUND FY2027 FY 2028 FY 2029 FY 2030 FY2031

MACHINERY AND EQUIPMENT CONTINUED
Mechanical Building Upgrade Recreation Recreation 400 100,000 Pool Filter Recreation Recreation 400 200,000
Tack Wagon Water Water 552 7,500
2021 Bomag roller 3-5 ton double drum Water Water 552 14,000 Skip Loader Tractor Water Water 552 39,370
Valve Maintenance Trailer & Extended Reach Valve operato Water Water 552 115,000 Fire Flow Infrastructure Water Water 552 292,465
Scada Expansion Water Water 552 15,000
Pneumatic Valves for Bank A Water Water 552 107,328
Pneumatic Valves for Bank B Water Water 552 86,528
Pneumatic Valves for Bank C Water Water 552 89,989
Pneumatic Valves for Bank D Water Water 552 111,621
(3) Magnetic Flow Meters Water Water 552
(4) Water Treatment Booster Pumps Water Water 552
Well #1 (Drinkin Water Test, Winter Demand, Infrastructure) Water Water 552 3,800,000 Well #2 (Drinking Water Test, Winter Demand, Infrastructure) Water Water 552 3,800,000 Well #3 (Drinking Water Test, Winter Demand, Infrastructure) Water Water 552 3,800,000 Well 14 - VFD Upgrades Water Water 552
Well 15-Upgrades Water Water 552
DBP Mitigation Water Water 552 601,310 -
Disinfection Biproduct Mitigation Water Water 552 600,000 Water Plant Upgrades Water Water 552 500,000 500,000 1,000,000 1,000,000 Clarifier Renovations Water Water 552 150,000 150,000
Turnout Upgrades Water Water 552 116,986 100,000
WTP Scraper Upgrade Water Water 552 125,000 100,000 300,000 Water Meters Digital Upgrade Water Water 552
Storage Tank Improvements Water Water 552 450,000
25000 4X4 Truck Sewer Sewer 553 70,000
25000 Truck Replacement Sewer Sewer 553 30,000
Standby Influent Vaughan Chopper Pump Sewer SEWER 553 26,000 - Return Activated Sludge (RAS) Pump & Motor Sewer SEWER 553 38,400 - Sleuth gate valves ((3) Splitter Box, (4) Oxidation Ditches Sewer SEWER 553 294,054 52,644 Tractor Box Scrapper (Model 570 MXT Turbo) Sewer SEWER 553 52,000 - Mission control for Hickory Lift Station Sewer SEWER 553 15,000 - Re-do guide rails at Lift Stations (2) Sewer SEWER 553 32,473 - Stand-by Replacement Pump for Lift Stations (3) Sewer SEWER 553 78,000 - Orange Ave/Tulare Road Valving Project Sewer SEWER 553 150,000 Oxidation Ditch Repairs (2) Sewer SEWER 553 250,000
Disc Harrows (10-footer) Sewer SEWER 553 20,000
Splitter Box-3 Slough Gates Sewer SEWER 553 10,000
Ride-On Weed Sprayer Sewer SEWER 553 25,000
Crane for Wastewater Truck Sewer SEWER 553 50,000
Enclosed Tractor Sewer SEWER 553 200,000
Upgrade SCADA System to Include Monitoring of all Components Sewer SEWER 553 250,000 Vacumm Truck with Jet Rotter Sewer SEWER 553 500,000
Camara System to Conduct Main Line Inspections Sewer SEWER 553 50,000 50,000 TOTAL MACHINERY & EQUIPMENT 1,052,827 4,237,696 1,922,644 14,965,000 1,100,000 TOTAL CIP GENERAL OR ENTERPRISE FUND 2,198,827 6,059,155 3,901,038 16,665,000

CIP PROJECTS FUNDED BY GENERAL FUND OR ENTERPRISE FUND

CITY OF LINDSAY
BUDGET
FISCAL YEAR 2026-2027
250 Years of Celebrating America
Page intentionally left blank.

Honorable Mayor and Council,
Lindsay continues to look for innovative ways to generate meaningful, consistent revenue streams to meet the needs of our City.

The 26-27 Fiscal Budget demonstrates a bare bones fiscal plan to ensure expenses meet declining revenues and that the budget is balanced.

The City’s population declined for the second year in a row. The loss of Rite Aid has reduced our share of sales taxes, as well as, property tax. Sales taxes are increasing throughout Tulare County, but not in Lindsay.

Although inflation has been reduced, costs continue to increase including in medical benefits, pension obligations, salaries, cost of materials, and fuel.

Proper accounting and appropriate charging of overhead to specific funds have meant reduced revenue for the General Fund.

Initiatives last year to pay off debt saved the City from eliminating positions in this year’s budget that has increased costs to operate.

Our 49 full-time positions for the ’25-’26 Fiscal Year is modestly above staffing levels of 45 employees in 1994, when the City was a third less of the population. It is also less than the 55 employees Lindsay had in 1986 when the population was 5,000 fewer than today.

Without meaningful growth in revenue, this broken record will continue to play on the City’s turnstile.

Capital Projects
We continue to be aggressive with securing and utilizing grants including:
- Completion of the Olive Bowl and Kaku Park
- Designing Well 11 & Construction in Upcoming Year
- Designing Fire Flow Water Pressure Improvements & Construction in Upcoming Year - Designing Transit Center & Construction in Upcoming Year - Designing Roundabout on 65
- Designing Street Rehabilitation & Construction in Upcoming Year - Applying for Water System Improvement Grant
- Applying for New Well Grant
- Applying for Active Transportation Grant for Hermosa Avenue - Designing Sidewalk Upgrades throughout City & Construction in Upcoming Year Finance
- Audit Completion (2024) & Upcoming (2025, 2026)
- New Financial Software
- Enhanced Water/Sewer Billing
- Upgraded Payroll System
- Timekeeping
- Grant Monitoring/Reporting
Parks & Recreation
- Department Reorganization
- Additional Focus on Parks Maintenance
- Youth Sports
- Public Art
City Services
- New Developments
• Travel Center
• O’Hara Residential Housing
• Westmore Senior Apartments
• Palm Terrace III Single Family Residential
• More Residential and Commercial on the Horizon
Public Safety
- Fire
• Promotions of two lieutenants
• Living space upgrades
- Police
• Full staffing
• New vehicles
• Increased regional cooperation with sister agencies
• Updating policies and procedures for a modern department Clerk & Human Resources
- Website upgrades
- Additional Community Outreach
- Increased transparency for public meetings and procedures - Upgrading IT Hardware for employees and for the system We have accomplished much in the last year and have more on our plates for the new year.

We have many more areas that need focus to be in compliance with state and federal regulations and to meet reasonable standard of living criteria.

Infrastructure continues to age and the City’s deferred maintenance list grows. Band-aids and patches are unfortunately the norm when finances don’t allow for replacements.

At the City’s current financial trajectory, staffing levels will need to be seriously evaluated to realize cost savings. These will be serious conversations and evaluations over the next year as we look to prioritize what is achievable based on the resources available.

Kuyler Crocker
City Manager

TABLE OF CONTENT
Introductory Section

1. Leadership

3. Community Overview

5. City Organization Chart

6. Fund Structure

7. Public Safety Accomplishments & Goals

11. City Services Accomplishments & Goals

15. Parks & Recreation Accomplishments & Goals

19. Finance Accomplishments & Goals

21. Resolution No. 26-31

22. Transfers

23. OPEB & PARS Investment Account

24. Department & Employee Allocation
General Fund Budget

25. General Fund Summary

26. General Fund Revenue

29. City Attorney

30. City Council

31. City Clerk/Human Resources

32. City Manager

33. Finance

34. Non-Departmental

35. Emergency Operations (Floods/Covid)

36. Public Safety

38. Public Safety Out of County Fire

39. Military Banner

40. Public Safety Hurtado Funds

41. City Services

42. Community Development

43. Parks

44. Streets

45. IT, Opioid, PS Grant, BVP Vest, PS Asset Forfeiture

TABLE OF CONTENT CONTINUED

46. General Fund Long Term Debt

47. General Fund Capital Improvements

49. American Rescue Plan Act

50. McDermont

51. Recreation
Committed Funds

54. Street Improvement Program Fund

55. State Parks

56. Parkland Improvements
Restricted Funds

57. SB 1 Road Maintenance and Rehabilitation

58. Local Streets & Roads (HUTA)

59. Measure R Transportation

60. Measure R Long Term Debt & Capital Improvement

61. Gas Tax Transit

62. Surface Transportation Program

63. TDA Local Transportation Fund
Enterprise Funds

64. Water

67. Water Settlement

68. Sewer

57. Recycle

58. Sewer

70. Sewer Long Term Debt & Capital Improvement

71. Curb, Gutter, Sidewalk

72. Storm Drain System

TABLE OF CONTENT CONTINUED
Special Revenue

76. Vita-Pakt

77. Community Facilities District

78. Sierra View Assessment District

79. Heritage Park Landscape Assessment
District

80. Samoa Assessment District

81. Sweetbrier Townhouses

82. Parkside Assessment

83. Sierra Vista Assessment

84. Maple Valley Assessment

85. Pelous Ranch

86. O’Hara
Successor Agency & Housing

87. 2008 EDEF

88. RDA

89. Successor Agency

90. SRRP Revolving Loan Fund

91. CDBG Revolving Loan Fund

92. HFA-HELP-LHBP

93. HOME Revolving Loan

94. Cal HOME

95. 2000 HOME

96. CalHOME RLF

97. 2008 CalHOME 4912

LEADERSHIP
MAYOR
Misty Villareal

MAYOR PRO TEM
Joe Soria

CITY COUNCIL MEMBERS
Yolanda Flores
Adriana Nave
Rosaena Sanchez

ADMINISTRATION
Kuyler Crocker - City Manager
Miranda Cordova - City Clerk/Human Resources
Dario Dominguez- City Services
Nicholas Nave- Chief of Police
Soledad Ruiz-Nunez- Director of Finance
Armando da Silva - Parks & Recreation Director

Community Overview
The City of Lindsay incorporated as a General Law City of the State of California In 1910 and later reclassified and filed as a Charter City in 1996.

Lindsay is situated in an agricultural area, nestled in the East of the Central Valley in a region known as a national and world leader in the agricultural output. The City of Lindsay currently occupies an incorporated area of 2.41 square miles with an urban development boundary of 3.9 square miles and serves a population of nearly 12,725 residents.

Lindsay’s workforce is employed in agriculture or agricultural related enterprises. In addition to agriculture, as Lindsay’s historically predominate economic activity, the City is actively engaged in revitalizing its Downtown Business District, supporting local business, and attracting exciting new ventures.

The City is also home to a world-renowned school district. Lindsay Unified School District is revolutionary in it’s innovative learner-center model. They have an outstanding athletic and FFA programs. The family focused community enjoys state of the art athletic facilities, festivals throughout the year, and active community service clubs. The median household income is $50,563 and the median value of homes is $268,400.

With proximity to larger cities, Universities and National Parks the residents are exposed to and enjoy a wide variety of sports and entertainment. Urban conveniences along with modern living in a rural environment make Lindsay a desirable community.

City Organization
The City of Lindsay operates in accordance with the City Council ‐ City Manager form of government as specified by the Lindsay City Charter. The five‐member Council is elected‐at‐large by City residents; the Mayor and Mayor Pro Tem are then selected by their fellow Council members.

The Council is charged with setting the policy and priorities for the City and the City Manager is then tasked with ensuring that these polices, and priorities are implemented by City staff. Both City Council and City Management are held to the highest levels of ethical behavior and integrity in fiscal management.

The chart below provides a graphic representation of the City of Lindsay’s organizational structure.

City of Lindsay Organization Chart
Residents
Council
City Manager
Public Safety
Police
Fire
Detectives
Patrol
Community
Service Officer
Finance
Utility Billing
Accounts
Payable
Accounts
Receivable
Budget & Audits
City Services
Community
Development
Planning/Permits
Water
Streets
Refuse
Sewer
Parks & Recreation
Parks
Aquatics
Sports
Recreation
Wellness
City Clerks City Attorney
Fund Structure
General Fund
The primary operating fund of the City of Lindsay is the General Fund. The General Fund is used to account for all financial resources except those required to be accounted for in another fund.

Individual funds for general government activities are rolled into the General Fund including public safety, city services, and administration funds. All the City’s financial activities are accounted for in the General Fund unless there is a compelling reason to report them in some other fund type. City Council establishes an appropriation limit for the General Fund pursuant Article XIIIB of the State Constitution, otherwise referred to as the GANN Limitation. The GANN Limit is a spending limit for proceeds of taxes. This limit is based on historical limits, adjusted by the change in California Per Capita Income and by the change of the Lindsay’s population.

Committed Funds
Committed Funds account for revenue resources collected for specific uses and are established by formal action of the City Council of the City of Lindsay. To be reported as committed, amounts cannot be used for any other purpose unless the City takes the same highest level action to remove or change the constraint.

Restricted Funds
Restricted Funds are funds that can be spent only for the specific purposes stipulated by external resource providers. For example, gas tax funds are State allocated funds restricted for street improvement activity and pedestrian and transportation projects.

Enterprise Funds
Business‐type revenue funds are restricted specifically for the use for which they are collected.

In contrast to the General Fund, each enterprise fund operates similar to a business and funds are accounted for separately. These funds are primarily through feesforserviceswith user charges established and maintained at proper levels to assure adequate revenues to pay for operations, maintain adequate reserves and fund maintenance repair and replacement of critical equipment, facilities, and infrastructure.

Special Revenue Funds
Special revenue funds are used to account forspecific revenue sources the City intends to use for a specific purpose.

Department Mission Statement
Filled Vacant Director Position
Filled Two Vacant Lieutenant Positions
Filled Two Sergeant Vacancies
Filled Five Officer Vacancies
Filled CSO Vacancy and then Promoted to Officer
Re-Filled the CSO Vacancy
Implemented Master Training Calendar
Re-Implemented Sector-Based Quality of Life Enforcement Reclassified two Fire Engineer positions to Fire Lieutenant Completed Company Officer Certification for one Fire Lieutenant Purchased three new police units, improving average fleet age.

Implemented technology upgrades to improve efficiency
To be the most professional department we can be, providing the highest level of service and commitment to our community and our organization.

FY2026 Accomplishments
The Lindsay Department of Public Safety was met with a staffing crisis as we moved into the 2026 fiscal year. The department had seen the departure of the Chief, one of two midmanagers, and four officers within the prior six months without hiring anyone to replace them. This represented a loss of nearly 35% of the department, including key leadership positions. Injuries brought the staffing levels even lower during the summer months.

During the next ten months, the department was able to aggressively recruit, hire, and train new staff, including filling all Officer vacancies, a Community Service Officer vacancy, promoting two Sergeants to Lieutenant, backfilling those Sergeant positions, and appointing a permanent Director of Public Safety. Having shored up the staffing problem, the department then implemented a Master Training Calendar to ensure that all officers received appropriate and relevant foundational training, as well as meeting all mandated training as directed by POST, and other legislative requirements.

In the Services Division, two Fire Apparatus Engineer positions were reclassified to Fire Lieutenant, and one position was State Certified as a Company Officer.

FY2026 Accomplishments
Filled Vacant Director Position
Filled Two Vacant Lieutenant Positions
Filled Two Sergeant Vacancies
Filled Five Officer Vacancies
Filled CSO Vacancy and then Promoted to Officer
Re-Filled the CSO Vacancy
Implemented Master Training Calendar
Re-Implemented Sector-Based Quality of Life Enforcement Reclassified two Fire Engineer positions to Fire Lieutenant Completed Company Officer Certification for one Fire Lieutenant Purchased three new police units, improving average fleet age.

Implemented technology upgrades to improve efficiency
received appropriate and relevant foundational training, as well as meeting all mandated training as directed by POST, and other legislative requirements.

In the Services Division, two Fire Apparatus Engineer positions were reclassified to Fire Lieutenant, and one position was State Certified as a Company Officer.

FY2026 Accomplishments

PUBLIC SAFETY DEPARTMENT
Goal #1 Improve Recruitment and Retention of Quality Employees Description
Increase visibility at job fairs, training centers, police/fire academies, school pathway classes, etc. to promote the positive environment of the Lindsay Department of Public Safety
Completion Time On-Going
Funding Source General Fund (Budgeted Personnel Time)
Goal #2 Re-Institute Investigative Unit
Description Fill the Detective Vacancy (FY27) and expand to two personnel (FY28) Completion Time Within Two Years
Funding Source General Fund
Fiscal Year 2027 Goals
Looking to build on the momentum created in Fiscal Year 2025, the Public Safety Department has identified the following goals for Fiscal Year 2026, which are designed to improve efficiency, enhance operations and public service delivery, and aid in retention and recruitment.

Goals Beyond Fiscal Year 2027
Focus on recruitment, retention, and training
Ensure compliance with POST requirements
Develop Department’s Strategic Plan
Re-Establish Detective Position
Enhance Animal Control Services
Short Term Goals
These Short Term goals are estimated to take less than two years to fully implement:

Goal #1 Improve Recruitment and Retention of Quality Employees Description
Increase visibility at job fairs, training centers, police/fire academies, school pathway classes, etc. to promote the positive environment of the Lindsay Department of Public Safety
Completion Time On-Going
Funding Source General Fund (Budgeted Personnel Time)
Funding Source General Fund
Completion Time Within Two Years
Description Fill the Detective Vacancy (FY27) and expand to two personnel (FY28) Goal #2 Re-Institute Investigative Unit
g y yp
Goal #3 Re-Open SRO Position
Description Re-Institute School Resource Officer Position Completion Time Fiscal Year 2027
Funding Source General Fund, COPPS, SLESF, LUSD
Goal #4 Develop Department Strategic Plan
Description Develop a Three-Year Strategic Plan
Completion Time Six Months
Funding Source General Fund (Budgeted Personnel Time)
Goal #3 Re-Open SRO Position
Description Re-Institute School Resource Officer Position Completion Time Fiscal Year 2027
Funding Source General Fund, COPPS, SLESF, LUSD
Goal #4 Develop Department Strategic Plan
Description Develop a Three-Year Strategic Plan
Completion Time Six Months
Funding Source General Fund (Budgeted Personnel Time)
Goal #3 Re-Open SRO Position
Description Re-Institute School Resource Officer Position Completion Time Fiscal Year 2028
Funding Source General Fund, COPPS, SLESF, LUSD
Goal #4 Develop Department Strategic Plan
Description Develop a Three-Year Strategic Plan for the Public Safety Department Completion Time Six Months
Funding Source General Fund (Budgeted Personnel Time)
Goal #1 Address Capacity Issue at Current Facility
Description Identify a funding source for separate Police & Fire Facilities to ensure adequate space, lifespan, suitability of purpose.

Completion Time Two to Five Years
Funding Source General Fund, Grants, Legislative Directed Funding Goal #2 Address Animal Control Service Needs
Description Identify a funding source, secure property to build or remodel Completion Time One to Three Years
Funding Source General Fund, Grants, Legislative Directed Funding Long Term Goals
These Long Term goals are estimated to take more than two years to fully implement:

Goal #1 Address Capacity Issue at Current Facility
Description Identify a funding source for separate Police & Fire Facilities to ensure adequate space, lifespan, suitability of purpose.

Completion Time Two to Five Years
Funding Source General Fund, Grants, Legislative Directed Funding Funding Source General Fund, Grants, Legislative Directed Funding Completion Time One to Three Years
Description Identify a funding source, secure property to build or remodel Goal #2 Address Animal Control Service Needs
Long Term Goals
These Long Term goals are estimated to take more than two years to fully implement:

Goal #3 Re-Open SRO Position
Description Re-Institute School Resource Officer Position Completion Time Fiscal Year 2027
Funding Source General Fund, COPPS, SLESF, LUSD
Goal #3 Re-Open SRO Position
Description Re-Institute School Resource Officer Position Completion Time Fiscal Year 2027
Funding Source General Fund, COPPS, SLESF, LUSD
Goal #3 Institute or Reinstitute Specialty Units
Description Specialty Units/Teams (Motors, Traffic, DUI, Regional SWAT/Entry Team) Completion Time Two to Three Years
Funding Source General Fund, COPPS, SLESF, OTS Funding
The Lindsay Department of Public Safety has made great strides during Fiscal year 2026 and we are looking forward to keeping that momentum going as we improve department efficiency, enhance services, tailor training needs, and hire/retain valuable and dedicated staff members.

CITY SERVICES DEPARTMENT
Mission Statement
The mission of the City Services Department is to provide essential infrastructure and services to our community while maximizing the value of available resources. The department prioritizes critical infrastructure, effective maintenance programs, and innovative solutions that improve the quality of life for Lindsay residents. The department strives to ensure the long-term sustainability and resilience of our community.

Department Overview
The City Services department manages the physical condition of the community and its environment. While some of the work that the department may do is out of public sight, as it heavily deals with underground infrastructure or is conducted at the treatment plants, much of the work is conducted in public sight. This work includes street repair projects and water and sewer projects. The City Services Department is comprised of the following departments: maintenance, streets, building, code enforcement, planning, engineering, water, wastewater, storm drain utilities, refuse services, and special districts.

FY2026 Accomplishments
Project Description Completion Time Funding Source
Various Streets
Paving Project
Complete Rehabilitation
Project on Fresno St,
Westwood Ave., Kern St,
Central Ave., Van Ness
Avenue
June 2026 SB1, Local Streets
HUTA, Measure R,

STP, TDA LTF
Transit Center Engineering/Architecture
Design (ongoing)
Engineering Fall2026Measure R, CalSTA,
TIRCIP, SB 125
CDBG Grant
Submittal
Successfully submitted a
$3,300,000 funding
request to replace
undersized and failing
water mains.

April 2026 CDBG
EPA Community
Grant
Successfully submitted a
grant in the amount of
$1,750,000 to replace
approximately 2,550 LF
of water pipe.

March 2026 EPA
Housing Element Upgrade to the existing
Housing Element
December 2025 HCD
Disinfectant by
Product (DBP)
Engineering Design
(ongoing)
Engineering – Fall
2026.

General Fund

CITY SERVICES DEPARTMENT
Project Description Completion Time Funding Source
Community
Facilities District
(CFD)
Develop a Citywide
Facilities District
Summer 2026 Development
Impact Fees
Citywide Generators
Project
Install new Generators at
various City facilities
including Wastewater,
Lift Stations, Public
Safety, City Hall
Complete
Engineering -
Summer 2026
Cal OES / FEMA
Westmore Senior
Apartments
Successfully submitted a
HOME application for a
40 Unit New
Construction Project in
the amount of $8.3
million.

TBD HCD
FY2027 Goals and Objectives
Description Objective Goals Completion Time
Short Term (0-1yr)
Long Term (1-2yrs)
Pavement
Management System
Develop a Citywide
Pavement
Management System
Study
Achieve multiple
Transportation
Grants through ATP,
SB1, CMAQ, RSTP,
LTF
Short Term
E. Honolulu Street
(between N Gale Hill
Avenue and the
Lafayette Avenue
Alignment
Complete
Rehabilitation project
To improve existing
roadway that will
include pavement
grinding, full depth
pavement repairs,
and striping.

Short Term

CITY SERVICES DEPARTMENT
Description Objective Goals Completion Time
Short Term (0-1 yr)
Long Term (1-2 yrs)
Well 11
Rehabilitation Project
Upsize and replace
approximately 8000
LF of pipe.

Obtain the necessary
fire flow capacity,
enhance new
development, and
avoid water leaks.

Short Term
Water Main
Replacement Project
Upsize and replace
approximately 8000
LF of pipe
Obtain the necessary
fire flow capacity,
enhance new
development, and
avoid water leaks.

Short Term
Tonyville Continue to work
with state holders on
the consolidation
effort
Achieve an
agreement along
with a funding
source.

Long Term
Pedestrian Pathway
Program
Construct and
upgrade pedestrian
pathways
Construct new
sidewalks. Upgrade
and install ADA
ramps. Construct
new bicycle lanes to
enhance healthy
leaving.

Short Term
ADA Transition Plan Develop an ADA
Transition Plan
Improve existing
non-compliance
areas. Seek for
potential funding
sources.

Short Term
General Plan Update Update the existing
General Plan
To enhance
economic
development
opportunities.

Support housing
affordability. To
meet new state or
local laws and
regulations.

Long Term
HWY 65 Roundabout Construct within the
next 18 months
Reduce traffic delays
and travel times.

Improve traffic flow.

Create visually
appealing with
landscaping, lighting
and welcome signs.

Long Term

CITY SERVICES DEPARTMENT

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FINANCE DEPARTMENT
The Finance Department ensures the City’s financial integrity. The Department is responsible for the fiscal management and oversight of City revenue and expenditures.

The department is in charge of financial administration and reporting, audits, investments, payroll, billing, accounts receivable, accounts payable, grants management, business licenses, cashiering, and annual budget.

The staff in the department has been busy completing the FY24 Audit, updating the Finance Polices and Procedures, comparing liability and property insurance, completing an overhead study, and working with Tyler Tech on the implementation of the new Financial Software for the City.

The conversion and configuration for the new financial software started in August of 2025 and most of the modules will be going LIVE on June 29, 2026.

The modules in the new software include:
• Cashiering
• Accounts Payable
• Utility Billing
• Mobil Service Orders
• Business License
• Grant Management
• Project Accounting
• Budget Management
• Time and Attendance
The Finance Department is excited to use the new financial software, provide better customer service, become proactive instead of reactive, and get caught up with the City audits.

PAGE INTENTIONALLY LEFT BLANK.

At a meeting of the City Council of the City of Lindsay, duly called and held on motion of Council Member ______, seconded by Council Member _________, and duly carried, the following resolution was adopted.

IT IS HEREBY RESOLVED that the following budgets for the General Fund and Special Funds of the City of Lindsay for the 2026-2027 fiscal year shall be and are hereby approved by the City Council of the City of Lindsay:

General Fund (includes overhead) $ 10,922,515
Recreation $ 981,043
Street Improvement Fund $ 546,000
Park Improvement Permits $ 1,000
SB1 Road Maintenance and Rehabilitation Account $ 357,000 Local Streets & Roads (HUTA) $ 366,922
Measure R Transportation $ 67,665
Surface Transportation Program $ 50,000
Local Transportation Fund $ 50,000
Water $ 1,818,397
Sewer $ 1,109,424
Refuse $ 789,565
Vita-Pakt $ 48,000
Community Facilities District $ -
Assessment Districts $ 61,900
Housing $ 190,100
General Fund Capital Improvement $ 155,000
Recreation Center Capital Improvement $ 600,000
SB1 Road Maintenance and Rehabilitation Account $ 617,500 Measure R Capital Improvement $ 10,346,307
Surface Transportation Program Capital Improvements $ 966,000 Local Transportation Fund Capital Improvements $ 3,463,000 Water Capital Improvements $ 16,270,827
Sewer Capital Improvements $ 550,000
General Fund Long Term Debt $ 225,464
Recreation/Wellness Center Long Term Debt $ 131,968
Water Long Term Debt $ 109,874
Sewer Long Term Debt $ 349,093
RDA/Successor Agency Long Term Debt $ 891,516
PARS Investment $ -
Interfund Transfer, including overhead and one time transfer shall be and are hereby approved by the City Council:

Local Streets & Roads (HUTA) $ 186,199
Measure R $ 182,733
Water $ 380,175
Sewer $ 352,660
Refuse $ 282,463
Wellness Center Breakeven $ 850,000
RESOLUTION NO. 26-31

A RESOLUTION FOR THE CITY COUNCIL OF THE CITY OF LINDSAY

APPROVING GENERAL FUND AND SPECIAL FUND BUDGETS FOR THE 2026-2027 FISCAL YEAR
LOCAL STREETS ROADS HUTA GAS TAX $ 186,199 GENERAL FUND $ 186,199 OVERHEAD MEASURE R TRANSPORTATION $ 182,733 GENERAL FUND $ 182,733 OVERHEAD WATER $ 380,175 GENERAL FUND $ 380,175 OVERHEAD
SEWER $ 352,660 GENERAL FUND $ 352,660 OVERHEAD
REFUSE $ 282,463 GENERAL FUND $ 282,463 OVERHEAD
GENERAL FUND $ 250,000 RECREATION/WELLNESS CENTER $ 250,000 DUE TO SHORTFALL. IN ORDER TO BREAKEVEN.

GENERAL FUND $ 600,000 RECREATION/WELLNESS CENTER $ 600,000 TO COVER COST OF POOL DECK.

TRANSFERS FOR OVERHEAD

TRANSFER TO COVER SHORTFALL

TRANSFERS
2025-2026 INVESTMENT
2026-2027

INVESTMENT

OPEB (OTHER POST EMPLOYMENT BENEFITS)
GENERAL FUND 250,000 -

PARKS - -

WELLNESS (RECREATION) - -

WATER - -

SEWER - -

REFUSE - -

GAS TAX - -

MEASURE R - -

UNFUNDED LIABILITY
GENERAL FUND 750,000 -

PARKS - -

WELLNESS (RECREATION) - -

WATER - -

SEWER - -

REFUSE - -

GAS TAX - -

MEASURE R - -

OPEB & PARS INVESTMENT ACCOUNT

OVERHEAD STUDY ALLOCATION

DEPARTMENT/FUND TOTAL OVERHEAD
Local Streets Roads HUTA Gas Tax $ 186,199
Transportation/ Measure R $ 182,733
Water $ 380,175
Sewer $ 352,660
Refuse $ 282,463
Department % Allocated of Department Budget
Council 22.7%
Administration 42.5%
Public Safety 0.0%
Finance 48.0%
Parks 0.0%
City Services Adm 30.7%
Streets 27.9%
Community Development 0.0%

DEPARTMENT & EMPLOYEE ANNUAL ALLOCATION

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 101-GENERAL FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 FUNDS FROM RESERVES - - - 2,000,000 580,000
101-0000-390100 TRANSFERS IN - - 6,550,534 1,233,527 1,384,230 REVENUE 10,058,291 10,064,396 16,329,480 9,928,827 10,189,292 EXPENSES FOR OPERATION 7,619,478 7,500,836 7,170,857 9,043,993 10,922,515 LONG TERM DEBT 461,259 530,031 615,045 1,585,190 225,464 CAPITAL IMPROVEMENT 652,902 2,234,809 61,811 547,515 155,000 TOTAL GENERAL FUND EXPENSES 1,324,653 (201,280) 15,032,301 1,985,656 850,543 101-GENERAL FUND | TRANSFERS OUT
101-0000-090200 TRANSFER OUT 1,296,104 - - 1,000,000 -
101-0000-090200 TRANSFERS OUT- WATER - - - -
101-0000-090200 TRANSFERS OUT- RECREATION/WELLNESS CENTER - - 497,921 850,000 101-0000-090200 TRANSFERS OUT- REFUSE - - - - -
101-0000-090200 TRANSFERS OUT-MEASURE R - - - 485,565 - TOTAL GENERAL FUND TRANSFER OUT 1,296,104 - - 1,983,486 850,000 101-GENERAL FUND | SUMMARY OF NET CHANGE
TOTAL SUMMARY OF NET CHANGE 28,549 (201,280) 15,032,301 2,170 543

GENERAL FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
TAXES & FEES FY 2023 FY 2024 FY 2025 FY 2026 FY2027
101-0000-301010 PROPERTY TAX REVENUE 425,999 383,870 434,636 383,202 450,000 101-0000-302020 CURRENT UNSECURED 22,644 24,736 26,870 26,823 26,500 101-0000-308080 OTHER PRTX/ABX126 PASTHRU 246,863 298,741 345,146 265,000 350,000 101-0000-309090 UTILITY USER TAX 1,038,295 964,108 1,071,119 1,021,700 1,200,000 101-0000-311010 SALES & USE 1,555,154 1,551,141 1,480,948 1,350,000 1,442,000 101-0000-311020 RETAIL CANNABIS TAX 291,763 184,103 128,009 110,000 130,000 101-0000-311999 MEASURE O 1,761,046 1,704,543 1,625,935 1,630,000 1,650,000 101-0000-312020 UTILITY COMPANY FRANCHISE 183,580 180,868 136,725 165,000 419,521 101-0000-313030 REAL PROPERTY TRANSFER - 10,788 14,540 8,620 7,000 101-0000-315050 TRANSIENT OCCUPANCY TAX 111,392 110,481 120,434 115,000 115,000 101-0000-335060 MOTOR VEHICLE IN-LIEU TAX 13,015 15,684 39,416 - 15,000 101-0000-335061 COUNTY PRP TAX VLF 1,258,619 1,355,171 1,471,969 1,525,308 1,600,000 101-0000-351020 SALES TAX - PROP 172 94,966 89,866 88,888 82,528 90,000 SUB-TOTAL TAXES & FEES 7,003,335 6,874,100 6,984,635 6,683,181 7,495,021

LICENSES & PERMITS
101-0000-316059 BUS LICENSE APPLICATION REVIEW - 11,318 7,738 9,500 10,000 101-0000-316060 BUSINESS LICENSE FEES 95,122 94,218 86,749 90,000 90,000 101-0000-320000 LICENSE & PERMITS - - 1,850 3,330 2,500 101-0000-323030 DOG LICENSE - LINDSAY 225 95 45 - -
101-0000-324040 BUILDING PERMITS 216,860 219,075 335,701 300,000 477,822 101-0000-340002 PARCEL MAP TENTATIVE 5,239 5,239 - 15,000 15,000 101-0000-340003 LOT LINE ADJ REVIEW 1,800 8,074 8,441 13,500 15,000 101-0000-340006 GEN PLAN REVIEW/REVISION 4,997 18,118 29,150 24,500 28,225 101-0000-340007 ZONE CHG/AMDMNT REVIEW - 5,331 5,331 - - 101-0000-340008 SUB/DEV AGREEMT AMENDMENT - 8,338 - 20,000 15,000 101-0000-340010 ENVIRONMENTAL IMPACT REVIEW - 2,597 - - - 101-0000-340011 HOME OCCUPATION PERMIT - 1,306 107 235 200 101-0000-340013 PARCEL MAP FINAL - - 9,309 - -
101-0000-340014 SUBDIVISION MAP TENTATIVE 5,700 8,148 - 3,320 7,500 101-0000-340015 SUBDIV MAP FINAL 2,658 - 8,148 12,750 30,000 101-0000-341010 PLANNING & ZONING FEES - - - - 10,000
101-0000-341020 PLAN CHECK FEES 30,444 30,085 46,834 55,000 50,000 101-0000-341025 PLANNED UNIT DEVELOPMENT 2,400 3,001 - 3,000 2,500 101-0000-341040 CONDITIONAL USE PERMITS 200 2,425 7,644 2,425 2,000 101-0000-341041 CANNABIS PERMIT 10,000 10,000 10,000 10,000 10,000 101-0000-341050 SITE PLAN REVIEWS 3,600 23,816 14,530 9,800 20,000 101-0000-341060 VARIANCE FEES - 2,425 - - -
101-0000-341061 CITY SHARE- SB 1186 CASP 7,575 3,898 (11) 3,600 3,500 101-0000-341070 MISC.C.S/FIRE INSPECTION 26,877 5,247 4,568 2,665 5,000 101-0000-342042 CANNABIS APPLICATION - 1,000 - - -
101-0000-345010 ENG DEV INSP IMP PLAN 10,000 - - 89,996 60,000 SUB-TOTAL LICENSES & PERMITS 423,697 463,754 576,134 668,621 854,247 101-GENERAL FUND | REVENUE

GENERAL FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
MONEY AND PROPERTY USE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-0000-300104 SPECIAL EVENT REVENUE 1,900 1,140 562 - - 101-0000-305050 INTEREST & PENALTIES 4,068 5,102 4,906 5,500 5,000 101-0000-310002 RECREATION FIELD RENTALS 22,867 14,213 17,685 6,500 3,500 101-0000-316062 ARBOR RENTAL/MISC SRV 4,836 3,734 3,153 3,260 2,500 101-0000-345050 LEASE/RENT RECEIPTS - - - 3,600 14,400
101-0000-345060 SALE OF REAL PROPERTY 896,547 - - 374,425 150,000 101-0000-347050 FRIDAY NIGHT MARKET 91,813 89,500 102,000 108,000 96,000 101-0000-360010 INTEREST EARNINGS 50,296 81,747 46,910 40,000 - 101-0000-360110 EARNED BANK INTEREST 34,622 110,978 36,957 36,000 100,000 101-0000-363030 RENT,CITY FACILITY - - - - -
101-0000-363035 SMALL BUSINESS INCUBATOR - - - - -
101-0000-365050 SALE, SURPLUS PROPERTY - - - - 531,000
SUB-TOTAL MONEY AND PROPERTY USE 1,106,948 306,414 212,173 577,285 902,400

CHARGES FOR SERVICE
101-0000-335070 DUI LAB FEES 626 617 789 1,100 1,000
101-0000-342010 SPECIAL POLICE SERVICES 275 - - - -
101-0000-342020 SPECIAL FIRE SEVICES 200 - - - -
101-0000-342030 ANIMAL CONTROL 874 1,004 231 60 50
101-0000-342040 WEED CLEANING & REMOVAL - - 50 1,500 1,000 101-0000-342060 VEHICLE RELEASE 15,400 24,973 27,404 30,000 32,000 101-0000-342069 FINGERPRINTS 10,924 9,576 8,968 6,100 6,000 101-0000-342071 GANG REGISTRATION FEE - 64 195 65 50
101-0000-342072 POLICE FALSE ALARM RESPO. 550 150 100 650 600 101-0000-342074 POLICE REPORT COPY 549 951 779 500 350
101-0000-342076 VEHICLE EQUIP. CORR. INSP 847 2,166 2,593 2,350 2,000 101-0000-342079 FIRE REPORT COPY 17 104 241 115 100
101-0000-354050 D.U.I. - COST RECOVERY 20 - 50 200 200
101-0000-354060 VEHICLE ABATEMENT 6,768 7,035 5,363 3,000 6,000 101-0000-354075 TRAFFIC ACCIDENT REPORT 6,387 6,015 7,465 4,600 5,000 SUB-TOTAL CHARGES FOR SERVICE 43,437 52,655 54,228 50,240 54,350 FINES
101-0000-351010 PUBLIC SAFETY FINES/REVENUE - 12,889 12,404 8,450 10,000 101-0000-354040 OTHER FINES & FORFEITS 12,690 4,000 3,370 1,350 750 SUB-TOTAL FINES 12,690 16,889 15,774 9,800 10,750

INTERGOVERNMENTAL
101-0000-300005 BVB VEST PROGRAM GRANT - - 9,952 - 5,000 101-0000-300102 CARES UI CREDIT - - - - -
101-0000-300106 OPIOID REVENUES 16,366 5,021 51,442 11,271 6,000 101-0000-307070 TAX RELIEF SUBVENTION 2,059 2,021 2,017 1,000 1,000 101-0000-335090 P.O.S.T. - - - - -
101-0000-337120 YOUTH SRVCES OFFICER-LUSD 167,044 150,279 - - - 101-0000-351030 TULARE COUNTY(SLESF)COPS 165,271 186,159 194,663 201,536 225,580 101-0000-369093 HOMELAND SECURITY GRANT - - - - -
101-0000-369300 GRANT FUNDS RECEIVED 609,881 143,891 39,003 17,450 120,000 SUB-TOTAL INTERGOVERNMENTAL 960,622 487,371 297,077 231,257 357,580 101-GENERAL FUND | REVENUE CONTINUED

GENERAL FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
OTHER SOURCES & USES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-0000-300009 DONATIONS - - - 365 500
101-0000-300009 DONATIONS (ANNUAL CHRISTMAS LUNCH) - - 2,000 4,111 - 101-0000-300009 DONATIONS (CHRISTMAS LIGHTS AND DECORATIONS) - - 6,634 - - 101-0000-300101 RECREATION FUNDRAISER 735 - - - -
101-0000-305011 OTHER REVENUE - 1,269 6,617,207 - 50,000 101-0000-320002 HEALTH PREM CONTRIBUTION 8,527 16,409 34,478 3,520 3,000 101-0000-342050 SALE OF SHOULDER PATCHES 1,070 - - - -
101-0000-369060 CONVENIENCE FEES 2,325 6,040 6,386 6,300 4,000 101-0000-369080 NOTARY FEES - 45 - - -
101-0000-369090 OTHER MISC REVENUES 17,594 6,551 7,154 49,950 5,000 101-0000-369400 REBATES/REFUND/REIMBURSMT 375,361 185,650 618,681 1,352,712 - 101-0000-380185 OVER/SHORT 3,709 173 3,563 110 150
SUB-TOTAL OTHER SOURCES & USE 409,321 216,137 7,296,103 1,417,068 62,650 101 - GENERAL FUND | REVENUE | MILITARY BANNERS
101-0000-369200 MILITARY BANNERS 7,250 2,375 1,875 1,375 500 SUB-TOTAL MILITARY BANNERS 7,250 2,375 1,875 1,375 500
101 - GENERAL FUND | REVENUE | OUT OF COUNTY FIRE
101-0000-351040 OUT OF COUNTY FIRE FIRE REIMBURSEMENT - - 268,973 290,000 391,794 SUB-TOTAL OUT OF COUNTY FIRE - - 268,973 290,000 391,794 101 - GENERAL FUND | REVENUE | HURTADO FIRE EQUIPMENT
101-0000-369300 Grant Funds Fire Equipment - 1,615,460 384,540 - 60,000 SUB-TOTAL HURTADO FIRE EQUIPMENT - 1,615,460 384,540 - 60,000 102 - GENERAL FUND | REVENUE | PUBLIC SAFETY ASSET FORFITURE 102-0000-360010 INTEREST EARNINGS 5 12 - - -
102-0000-360030 ASSET SEIZURE REVENUES - - - - -
102-0000-360031 DRUG ED FUND-ASSET SEIZURE - - - - -
102-0000-360110 EARNED BANK INTEREST 8 23 15 - -
SUB-TOTAL PUBLIC SAFETY ASSET FORFITURE 13 35 15 - -
305 - GENERAL FUND | REVENUE | EMERGENCY OPERATIONS (FLOODS/COVID) 305-0000-348041 FEMA REIMBURSEMENT - - - - -
305-0000-369400 REBATES/REFUND/REIMBURSMENT 90,978 29,206 237,954 - - SUB-TOTAL EMERGENCY OPERATIONS 90,978 29,206 237,954 - - TOTAL REVENUE | GENERAL FUND 10,058,291 10,064,396 16,329,480 9,928,827 10,189,292 101-GENERAL FUND | REVENUE CONTINUED

GENERAL FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SERVICES & SUPPLIES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4060-031000 PROFESSIONAL SERVICES 101,856 229,427 178,861 167,000 100,000 TOTAL EXPENSES | CITY ATTORNEY 101,856 229,427 178,861 167,000 100,000 101-GENERAL FUND | EXPENSES

CITY ATTORNEY

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SERVICES & SUPPLIES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4010-021000 OFFICE SUPPLIES - - - - 2,100
101-4010-024000 SPECIAL DEPT SUPPLIES 7,155 2,979 1,615 100 101-4010-034000 LIABILITY & PROPERTY INSURANCE - - - - 25,920 101-4010-037000 OTHER SERVICES & CHARGES - - 7,015 - 13,000 101-4010-037002 COUNCIL PUBLIC OUTREACH 1,398 8,071 105 3,500 101-4010-037004 DUES & SUBSCRIPTIONS - - - - 27,500
101-4010-037005 JPA DUES 6,710 - - - -
101-4010-037012 STIPEND 10,650 15,900 15,900 15,900 15,900 101-4010-037030 COMMUNITY EVENTS - 50,016 27,987 43,500 52,500 101-4010-037050 CONTINGENCY COSTS - 4,190 2,502 - -
101-4010-038002 MEETINGS & TRAVEL 15,174 11,807 6,881 8,000 30,000 TOTAL EXPENSES | CITY COUNCIL 41,087 92,963 62,005 71,000 166,920 101-GENERAL FUND | EXPENSES

CITY COUNCIL

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4030-010001 SALARIES - FULL TIME 9,053 13,893 - - - 101-4030-010002 SALARIES - PART TIME - - - - -
101-4030-010002 TEMPS 423 7,456 - - -
101-4030-010007 AD'L SALARY:SPECIAL PAY 266 472 - - -
101-4030-015000 BENEFITS - - - - -
101-4030-015002 FICA/MEDICARE CITY PAID 547 739 - - -
101-4030-015004 PERS - EPMC - - - - -
101-4030-015005 PERS - EMPLOYER CONTRIBT 1,243 2,042 - - - 101-4030-015006 WORKER'S COMPENSATION 816 1,257 - - -
101-4030-015008 HEALTH/LIFE/DISAB INSURNC 1,052 5,467 - - - 101-4030-015015 PERS UNFUNDED LIABILITY 6,708 6,425 - - - 101-4030-016000 DEFERRED COMP BENEFIT 449 966 - - -
TOTAL SALARIES & BENEFITS 20,557 38,717 - - -

SERVICES & SUPPLIES
101-4030-022000 DEPARTMENT OPERATINING SUPPLIES 14,977 7,986 2,495 - - 101-4030-023015 SOFTWARE 1,675 536 701 - -
101-4030-031000 PROFESSIONAL SERVICES 68,862 79,775 54,951 - - 101-4030-031020 RECRUITING COSTS 13,196 11,986 12,033 - - 101-4030-033001 PHONE & VOICE 5,132 6,439 2,211 - -
101-4030-035000 ADV/PRINT/COPY/SHIPPING 1,331 334 747 - - 101-4030-036008 OFFICE EQUIPMENT MAINT - - 3,086 - -
101-4030-037000 OTHER SERVICES & CHARGES - - 90 - -
101-4030-037004 DUES, SUBSCRIPTIONS 6,071 5,559 5,925 - - 101-4030-038002 MEETINGS & TRAVEL 2044 722 889 - -
101-4030-069088 STAFF TRAINING & MEETINGS 174 12,014 - - - TOTAL SERVICES & SUPPLIES 113,462 125,351 83,128 - -
TOTAL EXPENSES | CITY CLERK/HUMAN RESOURCES 134,019 164,068 83,128 - -

CITY CLERK/HUMAN RESOURCES

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4040-010001 SALARIES - FULL TIME 126,285 105,018 80,657 221,514 319,284 101-4040-010002 SALARIES - PART TIME 864 - - - -
101-4040-010003 SALARIES-OVERTIME 1,119 - - 1,666 2,500 101-4040-010007 AD'L SALARY:SPECIAL PAY 1,597 951 1,300 5,000 8,640 101-4040-015000 BENEFITS - - - - -
101-4040-015002 FICA/MEDICARE CITY PAID 9,346 7,705 5,663 16,364 25,086 101-4040-015005 PERS - EMPLOYER CONTRIBT 7,436 8,071 7,242 17,156 25,415 101-4040-015006 WORKER'S COMPENSATION 10,746 7,627 1,930 3,518 14,737 101-4040-015008 HEALTH/LIFE/DISAB INSURNC 17,605 12,252 14,502 57,381 55,983 101-4040-015015 PERS UNFUNDED LIABILITY 20,185 19,334 7,173 906 1,500 101-4040-015011 DEFERRED COMP BENEFIT 4,355 4,411 2,503 9,645 22,280 101-4040-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 199,538 165,369 120,970 333,150 475,425

SERVICES & SUPPLIES
101-4040-021000 OFFICE SUPPLIES/MATERIALS 11,796 3,263 4,615 2,200 8,580 101-4040-022006 MAINTENANCE & REPAIR - - - - 3,600
101-4040-022012 VEHICLE FUEL AND OIL 1,919 953 171 160 750 101-4040-022015 VEHICLE REPAIR & MAINT 242 223 - - -
101-4040-023015 SOFTWARE 120 14 10,293 8,900 7,450
101-4040-024002 COUNTY CLERK EXPENSE - - - -
101-4040-031000 PROFESSIONAL SERVICES 3,040 152 8,366 85,000 144,000 101-4040-031009 AUDIT SERVICES 751 - -
101-4040-031020 RECRUITING COSTS - - - 25,000 -
101-4040-033001 PHONE & VOICE 7,031 6,439 6,730 9,000 14,000 101-4040-034000 LIABILITY INSURANCE - 2 10,558 15,860 16,190 101-4040-035000 ADV/PRINT/COPY/SHIPPING - - - 1,200 19,750 101-4040-036008 OFFICE EQUIPMENT MAINT 2,711 8,414 15,764 13,500 - 101-4040-036014 EQUIPMENT LEASE - - - 1,000 -
101-4040-037000 OTHER SERVICES & CHARGES - - 3,977 2,400 13,600 101-4040-037004 DUES, SUBSCRIPTIONS 3,735 5,197 9,857 32,000 6,885 101-4040-037019 EMPLOYEE APPRECIATION - - - 20,000 25,000 101-4040-037030 COMMUNITY EVENTS - - - 1,400 5,000
101-4040-037050 CONTINGENCY COSTS - 14,595 502,603 100 - 101-4040-038002 MEETINGS & TRAVEL 4,863 12,628 6,626 26,500 35,000 TOTAL SERVICES & SUPPLIES 35,457 51,880 580,311 244,220 299,805 TOTAL EXPENSES | CITY MANAGER 234,995 217,249 701,281 577,370 775,230

CITY MANAGER

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4050-010001 SALARIES - FULL TIME 89,391 100,467 68,997 285,992 431,041 101-4050-010002 SALARIES - PART TIME 23,098 39,107 4,346 - 63,024 101-4050-010003 SALARIES - OVERTIME 10 - 35 1,000 1,500 101-4050-010007 AD'L SALARY:SPECIAL PAY 2,455 4,216 2,421 9,320 9,720 101-4050-010008 TEMPS 2,935 6,028 - - -
101-4050-015000 BENEFITS - - (479) - -
101-4050-015002 FICA/MEDICARE CITY PAID 7,863 9,750 5,050 21,893 38,540 101-4050-015005 PERS - EMPLOYER CONTRIBT 8,740 11,507 8,783 35,128 53,945 101-4050-015006 WORKER'S COMPENSATION 7,533 8,602 6,119 20,268 22,640 101-4050-015007 STATE UNEMPLOYMENT BENEFT - - - - -
101-4050-015008 HEALTH/LIFE/DISAB INSURNC 16,263 20,563 14,899 98,277 104,955 101-4050-015011 DEFERRED COMP BENEFIT 2,416 2,906 2,225 10,024 25,382 101-4050-015015 PERS UNFUNDED LIABILITY 54,590 52,291 17,764 136,956 157,670 101-4050-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 215,295 255,437 130,160 618,858 908,417

SERVICES & SUPPLIES
101-4050-021000 OFFICE SUPPLIES/MATERIALS 4,442 4,633 2,968 6,000 5,850 101-4050-022000 DEPARTMENT OPERATING SUPPLIES - 10,627 4,627 - - 101-4050-022006 MAINTENANCE & REPAIR - - - 17,250 1,000 101-4050-022012 VEHICLE FUEL AND OIL - 223 - - -
101-4050-023015 SOFTWARE 12,615 14,428 5,161 150,000 108,999 101-4050-024000 SPECIAL DEPT SUPPLIES 6,440 292 - - -
1014050-024004 UNIFORM & PERSONAL EQUIPMENT - - - - 1,250 101-4050-025000 SMALL TOOLS & EQUIPMENT & FURNITURE - - - - 500 101-4050-031000 PROFESSIONAL SERVICES 34,452 39,112 1,135 230,000 201,480 101-4050-031009 AUDIT SERVICES 37,460 51,747 4,583 - -
101-4050-033001 PHONE & VOICE 7,554 6,648 8,810 10,500 11,400 101-4050-034000 LIABILITY INSURANCE - 2 9,918 9,536 16,418 101-4050-035000 ADV/PRINT/COPY/SHIPPING 4,556 2,200 120 2,000 24,000 101-4050-036000 REPAIR & MAINTENANCE - - 6,200 - -
101-4050-036008 OFFICE EQUIPMENT MAINT 2,568 5,448 3,918 5,000 - 101-4050-036014 EQUIPMENT LEASE - - - 1,200 6,480
101-4050-037000 OTHER SERVICES & CHARGES 5,901 6,228 6,259 13,500 3,720 101-4050-037004 DUES, SUBSCRIPTIONS 693 489 239 300 600 101-4050-037007 PERMIT RENEWAL - - - - -
101-4050-037008 TRAINING & SEMINARS 1,620 923 595 - -
101-4050-037018 FINANCE CHARGE - - 2,398 - 1,500
101-4050-037030 COMMUNITY EVENTS 83 - - - 300
101-4050-038002 MEETINGS & TRAVEL 4,920 2,741 197 1,000 24,500 101-4050-059000 POSTAGE TO ALLOCATE 6,604 17,000 -
101-4050-063013 FURNITURE & EQUIPMENT - 2,295 1,321 - - TOTAL SERVICES & SUPPLIES 123,303 148,036 65,053 463,286 407,997 TOTAL EXPENSES | FINANCE 338,599 403,473 195,213 1,082,144 1,316,414

FINANCE

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4090-015000 BENEFITS - - - - -
101-4090-015007 STATE UNEMPLOYMENT BENEFT 37,318 2,546 12,767 32,120 35,000 101-4090-015009 OPEB EXPENSE 34,569 40,305 53,639 22,510 18,000 101-4090-015017 SEC125 ADMIN FEE 1,200 1,604 2,400 2,400 4,500 TOTAL SALARIES & BENEFITS 73,087 44,455 68,806 57,030 57,500

SERVICES & SUPPLIES
101-40990-022010 RAW CANAL WATER - - - - 300,000
101-4090-023015 SOFTWARE 19,465 18,584 81 - -
101-4090-031000 PROFESSIONAL SERVICES 6,998 625 2,487 - 10,500 101-4090-031000 CLEANING/SANITATION SERV - - - - -
101-4090-031011 EMPLOYEE RELATIONS 4,476 - - - -
101-4090-034000 LIABILITY INSURANCE 119,943 113,553 - 826 4,900 101-4090-036014 EQUIPMENT LEASE - - - 300 -
101-4090-037000 OTHER SERVICES & CHARGES 40,181 21,759 6,138 3,200 10,000 101-4090-037001 LEGAL SETTLEMENT PAYMENT 7,942 - - 495,194 - 101-4090-037004 DUES, SUBSCRIPTIONS 5,069 5,100 5,000 - - 101-4090-037018 FINANCE CHARGE 10,745 8,378 21,194 4,180 - 101-4090-037030 COMMUNITY EVENTS 26,080 - - - -
101-4090-050000 COUNTY PROPTX ADMIN FEE 9,982 8,947 8,134 8,810 - 101-9900-038002 ANNUAL CHRISTMAS MEETINGS & TRAVEL - - 1,305 - - 101-9901-037030 CHRISTMAS LIGHTS COMMUNITY EVENT - - - - - TOTAL SERVICES & SUPPLIES 250,881 176,946 44,339 512,510 325,400 TOTAL EXPENSES | NON-DEPARTMENTAL 323,968 221,401 113,145 569,540 382,900

NON-DEPARTMENTAL

CITY OF LINDSAY BUDGET
305 - GENERAL FUND | EXPENSES EMERGENCY OPERATIONS NON-ADMINISTRATIVE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 305-4305-010001 SALARIES - FULL TIME 16,825 35 - - -
305-4305-010002 SALARIES - PART TIME 3,334 - - - -
305-4305-010003 SALARIES - OVERTIME 12,208 - - - -
305-4305-010008 TEMP 52,281 - - - -
305-4305-015002 FICA/MEDICARE CITY PAID 1,872 2 - - -
305-4305-015004 PERS - EPMC - - - - -
305-4305-015005 PERS - EMPLOYER CONTRIBT 2,073 2 - - -
305-4305-015006 WORKER'S COMPENSATION 2,939 3 - - -
305-4305-015008 HEALTH/LIFE/DISAB INSURNC 5,780 6 - - - 305-4305-015011 DEFERRED COMP BENEFIT 273 - - - -
TOTAL SALARIES & BENEFITS 97,583 48 - - -

SERVICES & SUPPLIES
305-4305-021000 OFFICE SUPPLIES/MATERIALS - - - - -
305-4305-022000 DEPARTMENT OPERATING SUPPLIES 2,569 - - - - 305-4305-024000 SPECIAL DEPT SUPPLIES 236,157 17,998 - - - 305-4305-025000 SMALL TOOLS & EQUIPMENT - - - - -
305-4305-031000 PROFESSIONAL SERVICES 1,065 96 - - -
305-4305-035000 ADV/PRINT/COPY/SHIPPING - - - - -
305-4305-095001 PERSONNEL SERVICES 391 - - - -
TOTAL SERVICES & SUPPLIES 240,182 18,094 - - -
TOTAL EXPENSES | EMERGENCY FUND NON-ADMINISTRATIVE 337,766 18,142 - - - 305-4305 GENERAL FUND | EXPENSES | EMERGENCY OPERATIONS ADMIN SALARY

SALARIES & BENEFITS
305-4305-010001 SALARIES - FULL TIME 60,216 6,491 727 - - 305-4305-015002 FICA/MEDICARE CITY PAID 3,546 359 40 - - 305-4305-015004 PERS - EPMC - - - - -
305-4305-015005 PERS - EMPLOYER CONTRIBT 7,512 1,026 114 - - 305-4305-015006 WORKER'S COMPENSATION 5,456 568 64 - -
305-4305-015008 HEALTH/LIFE/DISAB INSURNC 9,002 1,059 105 - - 305-4305-016000 DEFERRED COMP BENEFIT 2,560 343 39 - -
TOTAL SALARIES & BENEFITS 88,292 9,846 1,089 - -

SERVICES & SUPPLIES
305-4305-024000 SPECIAL DEPARTMENT SUPPLIES 4,959 - - - - 305-4305-095001 PERSONNEL SERVICES 1,409 - - - -
TOTAL SERVICES & SUPPLIES 6,368 - - - -
TOTAL EXPENSES | EMERGENCY OPERATIONS ADMINISTRATIVE SALARY 94,660 9,846 1,089 - -

EMERGENCY OPERATIONS (FLOODS/COVID)

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4110-010001 SALARIES - FULL TIME 1,622,650 1,738,979 1,663,932 1,473,250 1,919,390 101-4110-010002 SALARIES - PART TIME 41,781 70,354 53,644 11,599 142,014 101-4110-010003 SALARIES - OVERTIME 156,144 196,319 238,334 296,435 180,000 101-4110-010007 AD'L SALARY:SPECIAL PAY 40,720 43,827 48,781 58,823 49,985 101-4110-010008 TEMPS 35,733 26,671 24 - -
101-4110-015000 BENEFITS 114,071 88,231 1,026 - -
101-4110-015002 FICA/MEDICARE CITY PAID 134,137 147,513 139,592 123,895 158,160 101-4110-015005 PERS - EMPLOYER CONTRIBT 277,038 311,647 242,552 213,651 323,217 101-4110-015006 WORKER'S COMPENSATION 179,923 192,475 162,127 140,727 165,641 101-4110-015007 STATE UNEMPLOYMENT BENEFT - - - - -
101-4110-015008 HEALTH/LIFE/DISAB INSURNC 329,340 344,738 321,911 470,710 485,956 101-4110-015011 DEFERRED COMP BENEFIT 37,991 35,497 34,509 22,760 77,836 101-4110-015014 UNIFORM ALLOWANCE - PSO 29,327 19,145 16,467 17,000 16,649 101-4110-015015 PERS UNFUNDED LIABILITY 369,627 360,632 481,527 550,270 633,871 101-4110-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 3,368,482 3,576,028 3,404,426 3,379,120 4,152,719

SERVICES & SUPPLIES
101-4110-021000 OFFICE SUPPLIES/MATERIALS 5,790 3,101 2,052 18,700 35,000 101-4110-022000 DEPARTMENT OPERATING SUPPLIES 17,080 13,749 15,973 - - 101-4110-022006 MAINTENANCE & REPAIR - - - 15,500 35,000 101-4110-022011 LAB FEES - - - 7,500 20,000
101-4110-022012 VEHICLE FUEL AND OIL 83,138 92,914 95,613 72,000 80,000 101-4110-022013 VEHICLE ALLOWANCE - - 138 - -
101-4110-022015 VEHICLE REPAIR & MAINT 103,626 59,855 26,906 70,000 20,000 101-4110-023000 REPAIR & MAINTENANCE SUPPLIES 4,279 2,494 305 - - 101-4110-023015 SOFTWARE 11,920 25,915 62,231 45,121 60,000 101-4110-024000 SPECIAL DEPT SUPPLIES 12,167 5,019 347 - - 101-4110-024004 UNIFORMS & PERSONAL EQUIP - 14,987 6,743 19,000 20,000 101-4110-025000 SMALL TOOLS & EQUIPMENT 1,396 259 - - - 101-4110-030010 ANIMAL CONTROL SERVICES 13,294 - - - -
101-4110-031000 PROFESSIONAL SERVICES 13,094 4,047 5,039 10,000 37,000 101-4110-031001 CENTRAL DISPATCH 95,809 95,809 107,306 178,198 222,278 101-4110-031005 RADIO REPAIR/MAINTENANCE 12,603 2,912 158 - - 101-4110-031009 AUDIT SERVICES - - 16,533 - -
101-4110-031010 ANIMAL CONTROL CHARGES 13,294 11,664 4,409 - - 101-4110-031025 DMV AUTO THEFT 3,200 - - - -
101-4110-032001 UTILITIES-SCE 17,202 24,802 15,959 22,000 24,000 101-4110-032002 UTILITIES-GAS 5,032 3,122 3,206 3,500 - 101-4110-033001 PHONE & VOICE 23,872 30,520 36,835 37,500 36,000 101-4110-034000 LIABILITY INSURANCE 42,884 30,103 232,341 223,383 48,065 101-4110-035000 ADV/PRINT/COPY/SHIPPING 4,494 7,923 1,446 4,200 3,000 101-4110-036008 OFFICE EQUIPMENT MAINT 12,461 16,217 12,728 - - 101-4110-037000 OTHER SERVICES & CHARGES 9,418 9,376 10,437 11,000 - 101-4110-037004 DUES, SUBSCRIPTIONS 3,396 18,197 6,479 1,500 10,000 101-4110-037008 TRAINING & SEMINARS 8,521 14,940 14,116 - - 101-4110-037018 FINANCE CHARGE - - 113 10 -
101-4110-037030 COMMUNITY EVENTS 13,650 302 250 - -
101-4110-038002 MEETINGS & TRAVEL 3,917 1,806 15,616 24,000 25,000

PUBLIC SAFETY

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SERVICES & SUPPLIES CONTINUED FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4110-039001 LIVE SCAN 8,962 5,126 4,749 3,500 -
101-4110-039002 CDF DISPATCH - 34,203 56,230 - -
101-4110-039006 OFFICER WELLNESS 7,011 6,656 - - -
101-4110-039007 BVP (DOJ) VEST GRANT - - 8,014 - 5,000
101-4110-051007 TU COUNTY SLESF - - - - -
101-4110-058001 ASSET FORFEITURE PROJECTS 11,087 - - 1,200 - 101-4110-064018 VOLUNTEER FIRE PROGRAM - - - - -
101-4110-066001 NEW VEHICLE EQUIPMENT 377,656 - - - -
101-4110-066007 DUI TRUST FUND & LAB FEES 13,505 22,859 17,786 - - 101-4110-066012 FIREFIGHTER GEAR/EQUIP 80,860 22,048 9,714 15,000 - 101-4110-066017 K-9 SUPPLIES & EQUIP. - - - - -
101-4110-095006 SCHOOL RESOURCE OFFICER 85,598 96,078 5,926 - - TOTAL SERVICES & SUPPLIES 1,120,215 677,003 795,698 782,812 680,343 TOTAL EXPENSES | PUBLIC SAFETY 4,488,697 4,253,031 4,200,124 4,161,932 4,833,062

PUBLIC SAFETY CONTINUED

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4111-010001 SALARIES - FULL TIME - - 4,277 40,000 - 101-4111-010002 SALARIES - PART TIME - - - - 322,634
101-4111-010003 SALARIES - OVERTIME - - 12,238 15,000 - 101-4111-010007 AD'L SALARY:SPECIAL PAY - - - - 11,700
101-4111-015002 FICA/MEDICARE CITY PAID - - 265 - 25,577 101-4111-015006 WORKERS COMP - - - - 20,883
TOTAL SALARIES & BENEFITS - - 16,780 55,000 380,794

SERVICES & SUPPLIES
101-4111-021000 SUPPLIES - - - - 1,000
101-4111-022000 DEPARTMENT OPERATING SUPPLIES - - 434 - - 101-4111-022015 VEHICLE REPAIR & MAINT - - 8,246 5,000 10,000 TOTAL SERVICES & SUPPLIES - - 8,680 5,000 11,000
TOTAL EXPENSES | PUBLIC SAFETY OUT OF COUNTY FIRE - - 25,460 60,000 391,794

PUBLIC SAFETY OUT OF COUNTY FIRE

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SERVICES & SUPPLIES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4116-021000 SUPPLIES - - - - 750
101-4116-022000 DEPARTMENT OPERATING SUPPLIES - - 1,927 500 - TOTAL SERVICES & SUPPLIES - - 1,927 500 750
TOTAL EXPENSES | MILITARY BANNER - - 1,927 500 750

MILITARY BANNER

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED SERVICES & SUPPLIES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4900-021000 SUPPLIES - - - 11,750 -
101-4900-022006 MAINTENANCE & REPAIR - - - 3,500 10,000 101-4900-024004 UNIFORM AND PERSONAL EQUIPMENT - - - 8,000 40,000 101-4900-031000 PROFESSIONAL SERVICES - - - 3,500 -
101-4900-038002 MEETINGS & TRAVEL - - 2,938 5,850 10,000 TOTAL SERVICES & SUPPLIES - - 2,938 32,600 60,000
TOTAL EXPENSES | PUBLIC SAFETY HURTADO FUNDS - - 2,938 32,600 60,000

PUBLIC SAFETY HURTADO FUNDS

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4120-010001 SALARIES - FULL TIME 186,538 315,259 161,315 274,745 456,538 101-4120-010002 SALARIES - PART TIME 20,577 34,998 - - - 101-4120-010003 SALARIES - OVERTIME 960 6,774 1,806 500 2,000 101-4120-010007 AD'L SALARY:SPECIAL PAY 3,163 6,686 3,503 4,160 9,085 101-4120-010008 TEMPS 51,709 32,676 25,550 6,622 -
101-4120-015000 BENEFITS 947 - (3,258) - -
101-4120-015002 FICA/MEDICARE CITY PAID 14,329 25,596 11,750 19,022 35,620 101-4120-015005 PERS - EMPLOYER CONTRIBT 20,355 32,951 23,575 39,858 70,083 101-4120-015006 WORKER'S COMPENSATION 16,649 27,961 14,025 21,040 15,907 101-4120-015008 HEALTH/LIFE/DISAB INSURNC 36,454 68,774 36,125 90,864 109,326 101-4120-015011 DEFERRED COMP BENEFIT 3,837 5,634 3,566 9,955 28,277 101-4120-015015 PERS UNFUNDED LIABILITY 113,748 108,956 61,392 177,258 209,602 101-4120-015018 BOOT ALLOWANCE 473 190 78 - -
101-4120-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 469,740 666,455 339,427 644,024 936,438

SERVICES & SUPPLIES
101-4120-021000 OFFICE SUPPLIES MATERIALS 6,477 2,201 1,071 7,500 20,000 101-4120-022000 DEPARTMENT OPERATING SUPPLIES - 22,160 11,320 - - 101-4120-022006 MAINTENANCE & REPAIR - - - 22,000 28,157 101-4120-022009 WEED ABATEMENT - - - 8,200 -
101-4120-022012 VEHICLE FUEL AND OIL 2,520 2,706 1,602 900 4,500 101-4120-022013 VEHICLE ALLOWANCE - - 277 - -
101-4120-022015 VEHICLE REPAIR & MAINT 5,268 8,572 308 - - 101-4120-023000 REPAIR & MAINTENANCE SUPPLIES - 1,188 1,723 - - 101-4120-023015 SOFTWARE 318 253 8,582 1,860 -
101-4120-024001 SHOP SUPPLIES 82 - - - -
101-4120-024004 UNIFORM & PERSONAL EQUIPMENT - - - 180 4,500 101-4120-025000 SMALL TOOLS, EQUIPMENT & FURNITURE - - - 12,000 6,250 101-4120-031000 PROFESSIONAL SERVICES 44,962 25,116 38,422 220,000 429,100 101-4120-031009 AUDIT SERVICES - - 2,614 - -
101-4120-032001 UTILITIES-SCE 26,380 32,700 21,320 26,000 42,330 101-4120-032002 UTILITIES-GAS 10,972 6,413 7,011 7,150
101-4120-033001 PHONE & VOICE 11,742 10,425 11,856 12,800 14,800 101-4120-034000 LIABILITY INSURANCE 8,496 9,862 36,729 35,313 17,571 101-4120-035000 ADV/PRINT/COPY/SHIPPING 3,315 173 - 1,800 2,309 101-4120-036000 REPAIR & MAINTENANCE SERVICES - - 8,579 8,500 - 101-4120-036008 OFFICE EQUIPMENT MAINT 5,254 8,819 8,930 - - 101-4120-037000 OTHER SERVICES & CHARGES 17,634 9,070 11,509 7,500 11,695 101-4120-037004 DUES, SUBSCRIPTIONS 3,175 1,574 887 1,950 4,101 101-4120-037008 TRAINING & SEMINARS - 4,961 150 - -
101-4120-037018 FINANCE CHARGE - - 39 - -
101-4120-037030 COMMUNITY EVENTS 203 235 - 250 -
101-4120-038000 ENGINEERING 24,772 104,630 148,370 - -
101-4120-038002 MEETINGS & TRAVEL 1,354 682 891 4,500 10,000 TOTAL SERVICES & SUPPLIES 172,922 251,740 322,190 378,403 595,313 TOTAL EXPENSES | CITY SERVICES (PUBLIC WORKS) 642,662 918,195 661,617 1,022,427 1,531,751

CITY SERVICES

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4070-010001 SALARIES - FULL TIME 108,781 151,183 76,046 36,855 34,938 101-4070-010002 SALARIES - PART TIME - - - - -
101-4070-010003 SALARIES - OVERTIME - 899 162 25 2,500
101-4070-010007 AD'L SALARY:SPECIAL PAY 1,307 825 649 260 840 101-4070-015000 BENEFITS - - (780) - -
101-4070-015002 FICA/MEDICARE CITY PAID 7,574 10,564 5,132 2,550 2,673 101-4070-015005 PERS - EMPLOYER CONTRIBT 13,205 18,845 11,062 4,077 2,781 101-4070-015006 WORKER'S COMPENSATION 9,657 13,475 6,682 2,980 2,500 101-4070-015008 HEALTH/LIFE/DISAB INSURNC 21,872 30,218 17,180 12,650 8,029 101-4070-015011 DEFERRED COMP BENEFIT 3,677 4,041 956 750 1,398 101-4070-015015 PERS UNFUNDED LIABILITY 16,971 16,257 55,565 500 559 101-4070-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 183,045 246,307 172,654 60,647 56,218

SERVICES & SUPPLIES
101-4070-021000 OFFICE SUPPLIES - 15 175 150 6,000
101-4070-022000 DEPARTMENT OPERATING SUPPLIES - 5,508 2,131 - - 101-4070-022006 MAINTENANCE & REPAIR - - - - 250
101-4070-022015 VEHICLE REPAIR & MAINTENANCE SERVICES 274 - - - - 101-4070-023015 SOFTWARE - - 7,120 1,600 -
101-4070-024002 COUNTY CLERK EXPENSE 58 - - - -
101-4070-031000 PROFESSIONAL SERVICES 78,526 58,849 117,506 135,000 40,000 101-4070-031009 AUDIT SERVICES - - 2,290 - -
101-4070-033001 PHONE & VOICE - - - - -
101-4070-034000 LIABILITY INSURANCE - 7 32,186 30,945 2,031 101-4070-035000 ADV/PRINT/COPY/SHIPPING 646 3,820 2,084 3,550 7,000 101-4070-036008 OFFICE EQUIPMENT MAINT 1,253 22 - -
101-4070-037000 OTHER SERVICES & CHARGES 8,228 3,367 609 40 1,000 101-4070-037004 DUES, SUBSCRIPTIONS - 565 777 5,000 1,000 101-4070-037005 JPA DUES 4,878 4,772 4,801 - -
101-4070-037013 TCEDC & TCAG DUES 2,500 - - - -
101-4070-037030 COMMUNITY EVENTS - - - - -
101-4070-038002 MEETINGS & TRAVEL 346 1,302 - - 1,000
TOTAL SERVICES & SUPPLIES 96,709 78,205 169,701 176,285 58,281 TOTAL EXPENSES | COM DEV 279,754 324,512 342,355 236,932 114,499

COMMUNITY DEVELOPMENT

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4210-010001 SALARIES - FULL TIME 57,618 75,110 90,062 143,381 188,196 101-4210-010002 SALARIES - PART TIME - - - - -
101-4210-010003 SALARIES - OVERTIME 1,106 1,128 2,546 1,000 1,500 101-4210-010007 AD'L SALARY:SPECIAL PAY 296 252 918 2,848 4,846 101-4210-010008 TEMPS 60,227 48,848 576 2,515 -
101-4210-015000 BENEFITS 182 - (533) - -
101-4210-015002 FICA/MEDICARE CITY PAID 4,252 5,324 6,608 10,568 14,768 101-4210-015005 PERS - EMPLOYER CONTRIBT 5,069 7,807 9,019 12,317 18,194 101-4210-015006 WORKER'S COMPENSATION 5,053 6,419 7,115 11,647 30,978 101-4210-015008 HEALTH/LIFE/DISAB INSURNC 12,250 15,656 26,777 69,982 59,487 101-4210-015011 DEFERRED COMP BENEFIT 1,007 1,130 805 2,785 9,102 101-4210-015015 PERS UNFUNDED LIABILITY 24,152 23,134 16,126 14,541 16,817 101-4210-015018 BOOT ALLOWANCE 580 209 194 278 -
101-4210-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 171,792 185,017 160,213 271,862 343,888

SERVICES & SUPPLIES
101-4210-021000 SUPPLIES - - - 7,400 19,750
101-4210-022000 DEPARTMENT OPERATING SUPPLIES - 19,089 17,118 - - 101-4210-022003 GRAFFITI/LITTER REMOVAL - - 168 1,250 - 101-4210-022006 MAINTENANCE & REPAIR - - - 13,500 46,156 101-4210-022012 VEHICLE FUEL AND OIL 14,195 13,956 5,886 7,500 10,200 101-4210-022015 VEHICLE REPAIR & MAINT 4,528 4,131 1,777 - - 101-4210-023005 LANDSCAPE MAINTENANCE 7,877 15,245 15,428 18,500 - 101-4210-023015 SOFTWARE - - 8,373 3,000 -
101-4210-024004 UNIFORM & PERSONAL EQUIPMENTE - - - - 6,000 101-4210-025000 SMALL TOOLS & EQUIPMENT 1,422 2,083 1,467 31,500 - 101-4210-030001 GOLF COURSE CONTRACT SRVS - - - - -
101-4210-031000 PROFESSIONAL SERVICES 32,906 10,649 8,799 55,000 109,755 101-4210-031009 AUDIT SERVICES - - 2,709 - -
101-4210-032001 UTILITIES-SCE 13,503 20,546 11,889 15,000 15,500 101-4210-032002 UTILITIES-GAS 180 155 211 250 -
101-4210-033001 PHONE & VOICE 463 892 433 300 1,445
101-4210-034000 LIABILITY INSURANCE 16,940 8 38,073 36,605 42,895 101-4210-035000 ADV/PRINT/COPY/SHIPPING - - - - 1,500
101-4210-036000 REPAIR & MAINTENANCE SERVICES - - 3,203 15,000 - 101-4210-036007 OTHER EQUIP MAINTENANCE 16,260 14,405 14,815 12,380 - 101-4210-036008 OFFICE EQUIP MAINT - - 26 - -
101-4210-037000 OTHER SERVICES & CHARGES - - 335 5,500 1,335 101-4210-037004 DUES & SUBSCRIPTIONS - - 919 - 920
101-4210-037014 EQUIPMENT RENTALS 8,019 375 599 2,500 1,000 101-4210-037018 FINANCE CHARGE - - 19 - -
101-4210-038002 MEETINGS & TRAVEL 199 393 721 1,350 3,260 101-4210-064006 MACH & EQIP 9,260 - 244 - -
101-4210-064046 LANDSCAPE MAINTENANCE 1,819 - - - -
TOTAL SERVICES & SUPPLIES 127,569 101,927 133,212 226,535 259,716 TOTAL EXPENSES | PARKS 299,362 286,944 293,425 498,397 603,604 PARKS

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4130-010001 SALARIES - FULL TIME 126,680 140,760 114,295 135,902 207,649 101-4130-010002 SALARIES - PART TIME - - - - -
101-4130-010003 SALARIES - OVERTIME 1,031 1,444 1,310 1,000 1,000 101-4130-010007 AD'L SALARY:SPECIAL PAY 923 806 1,450 1,936 2,880 101-4130-010008 TEMPS 59,054 17,292 - 6,376 -
101-4130-015000 BENEFITS 1,057 - (485) - -
101-4130-015002 FICA/MEDICARE CITY PAID 9,146 10,202 8,212 9,611 16,105 101-4130-015004 PERS - EPMC - - - - -
101-4130-015005 PERS - EMPLOYER CONTRIBT 12,248 15,529 14,472 20,013 30,352 101-4130-015006 WORKER'S COMPENSATION 10,963 11,933 9,599 9,912 9,328 101-4130-015008 HEALTH/LIFE/DISAB INSURNC 21,967 23,320 23,931 38,532 48,628 101-4130-015011 DEFERRED COMP BENEFIT 2,588 3,901 2,053 1,380 9,007 101-4130-015015 PERS UNFUNDED LIABILITY 6,589 6,311 35,865 91,203 104,988 101-4130-015018 BOOT ALLOWANCE 223 321 62 121 -
101-4130-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 252,467 231,819 210,764 315,986 429,937

SERVICES & SUPPLIES
101-4130-021000 SUPPLIES - - - 10,000 25,000
101-4130-022000 DEPARTMENT OPERATING SUPPLIES - 19,656 4,972 - - 101-4130-022003 GRAFFITI/LITTER REMOVAL - - 49 80 -
101-4130-022006 MAINTENANCE & REPAIR - - - 15,000 7,000 101-4130-022012 VEHICLE FUEL AND OIL 3,165 6,574 3,381 3,200 5,000 101-4130-022015 VEHICLE REPAIR & MAINT 6,605 2,789 1,025 - - 101-4130-023000 REPAIR & MAINTENANCE SUPPLIES - 5,709 6,193 - - 101-4130-023006 STREET MAINTENANCE AND REPAIR - - - 3,500 3,000 101-4130-023015 SOFTWARE 7,200 - 4,722 1,025 -
101-4130-024004 UNIFORMS & PERSONAL EQUIPMENT - - - - 750 101-4130-025000 SMALL TOOLS & EQUIPMENT - - - - 1,000
101-4130-031000 PROFESSIONAL SERVICES 1,237 3,729 12,251 15,000 - 101-4130-031009 AUDIT SERVICES - - 1,521 - -
101-4130-032001 UTILITIES-SCE 405 319 197 500 500
101-4130-033001 PHONE & VOICE 441 1,887 1,173 2,200 2,000 101-4130-034000 LIABILITY INSURANCE - 5 21,317 20,548 729 101-4130-035000 ADV/PRINT/COPY/SHIPPING 1,877 - - - 100 101-4130-036008 OFFICE EQUIPMENT MAINTENANCE - - 15 300 101-4130-037000 OTHER SERVICES/CHARGES - - 188 - 250
101-4130-037004 DUES, SUBSCRIPTIONS - - 516 - 600
101-4130-037014 EQUIPMENT RENTALS 4,242 - - - -
101-4130-038002 MEETINGS & TRAVEL 199 23 - - 500
101-4130-065013 GENERAL STREET MAINTENANCE - 4,854 - - - 101-4130-069040 EQUIPMENT - 34 - - -
TOTAL SERVICES & SUPPLIES 25,371 45,579 57,520 61,353 46,429 TOTAL EXPENSES | STREETS 277,838 277,398 268,284 377,339 476,366

STREETS

CITY OF LINDSAY BUDGET
101-GENERAL FUND | EXPENSES
101-GENERAL FUND | EXPENSES | IT ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED SERVICES & SUPPLIES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4020-022000 DEPARTMENT OPERATING SUPPLIES 2,537 334 - 100,000 - 101-4020-023015 SOFTWARE 19,612 159 1,473 32,000 28,225 101-4020-031000 PROFESSIONAL SERVICES - 83,694 28,571 40,000 113,000 101-4020-034000 LIABILITY INSURANCE - - - 12,933 13,000 TOTAL EXPENSES |IT 22,149 84,187 30,044 184,933 154,225 101-GENERAL FUND | EXPENSES | OPIOID EXPENSES

SERVICES & SUPPLIES
101-4901-024007 OPIOID EXPENSES - - - 820 5,000
TOTAL EXPENSES | PUBLIC SAFETY OPIOID - - - 820 5,000
101-GENERAL FUND | EXPENSES | PUBLIC SAFETY WELLNESS GRANT

SERVICES & SUPPLIES
101-4902-039006 OFFICER WELLNESS GRANT EXPENSE - - 2,600 736 5,000 TOTAL EXPENSES | PUBLIC SAFETY WELLNESS GRANT - - 2,600 736 5,000 101-GENERAL FUND | EXPENSES | BVP VEST PROGRAM MATCH

SERVICES & SUPPLIES
101-5000-039007 BVP VEST GRANT EXPENSE - - 7,014 - 5,000 TOTAL EXPENSES |BVP VEST - - 7,014 - 5,000
101-GENERAL FUND | EXPENSES | VOLUNTEER FIRE CAPACITY

SERVICES & SUPPLIES
101-5001-022000 DEPARTMENT OPERATING SUPPLIES - - 347 - - TOTAL EXPENSES |VOLUNTER FIRE CAPACITY - - 347 - -
102 - GENERAL FUND | EXPENSES | PUBLIC SAFETY ASSET FORFEITURE

SERVICES & SUPPLIES
102-4110-037030 COMMUNITY EVENTS 2,066 - - 323 -
102-4110-037000 OTHER SERVICES & CHARGES - - - - -
TOTAL EXPENSES |PUBLIC SAFETY ASSET FORFEITURE 2,066 - - 323 -

GENERAL FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
101-GENERAL FUND | EXPENSES LONG TERM DEBT | HCD 2020 AGREEMENT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4600-090500 INELIGIBLE COSTS TO REPAY 89,360 89,360 89,360 89,360 89,360 TOTAL EXPENSES | HCD 2020 AGREEMENT 89,360 89,360 89,360 89,360 89,360 101-GENERAL FUND | EXPENSES LONG TERM DEBT | LINDSAY FINANCIAL AUTHORITY 2012 REV BOND-MCD 101-4300-047001 DEBT INTEREST EXPENSE 46,463 37,463 27,656 11,475 - 101-4300-047002 PRINCIPAL PAYMENT ON LTD 145,000 155,000 183,499 360,000 - TOTAL EXPENSES | LFA 2012 REVNU BOND-MCD 191,463 192,463 211,155 371,475 - 101-GENERAL FUND | EXPENSES LONG TERM DEBT | FIRE TRUCK 101-4110-047000 DEBT SERVICE - LEASE PAY FIRE TRUCK 70,513 73,594 76,810 251,164 - 101-4110-047001 DEBT SERVICE - LEASE PAY - FIRE TRUCK INTEREST 20,630 17,549 12,504 16,106 - TOTAL EXPENSES | FIRE TRUCK DEBT 91,143 91,143 89,314 267,270 - 101-GENERAL FUND | EXPENSES LONG TERM DEBT | LIBRARY LANDSCAPE DEBT 101-4500-047001 DEBT INTEREST EXPENSE 14,466 13,542 12,456 7,726 - 101-4500-047002 PRINCIPAL PAYMENT ON LTD 22,405 23,001 24,233 280,760 - TOTAL EXPENSES | LIBRARY LANDSCAPE DEBT 36,871 36,543 36,689 288,486 - 101-GENERAL FUND | EXPENSES LONG TERM DEBT | INTERFUND DEBT 101-4090-047003 INTERFUND DEBT PMT - 68,100 136,105 136,116 136,104 TOTAL EXPENSES | INTERFUND DEBT - 68,100 136,105 136,116 136,104 101-GENERAL FUND | EXPENSES LONG TERM DEBT | TCAG MEASURE R 101-4090-047004 TCAG MEASURE R PRINCIPAL PAYMENT 52,422 52,422 52,422 432,483 - TOTAL EXPENSES |TCAG MEASURE R DEBT 52,422 52,422 52,422 432,483 - TOTAL GENERAL FUND LONG TERM DEBT 461,259 530,031 615,045 1,585,190 225,464

GENERAL FUND LONG TERM DEBT

CITY OF LINDSAY BUDGET
101-GENERAL FUND | CAPITAL IMPROVEMENT

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
101-GENERAL FUND | CAPITAL IMPROVEMENT | CITY CLERK/HR FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4030-064003 CAP O/L REPAIRS GOVT BLDG 8,704 25,511 - - - TOTAL CAPITAL IMPROVEMENT HUMAN RESOURCES 8,704 25,511 - - - 101-GENERAL FUND | CAPITAL IMPROVEMENT | CITY MANAGER
101-4040-066000 NEW VEHICLE EQUIPMENT 49,719 - - - -
TOTAL CAPITAL IMPROVEMENT CITY MANAGER 49,719 - - - -
101-GENERAL FUND | CAPITAL IMPROVEMENT | PUBLIC SAFETY
101-4110-062000 BUILDINGS - - - - 20,000
101-4110-064000 CAPITAL OUTLAY-EQUIPMENT - 33,447 33,447 238,671 125,000 101-4110-064002 CAPITAL OUTLAY-IMPROVEMENT 5,079 - - - - 101-4110-066000 NEW VEHICLE PURCHASE 138,922 - - - -
101-4110-066019 USDA PUBLIC SAFETY VEHICLES 241,575 208,822 - - - 101-4110-069145 FLOORING 19,747 - - - -
TOTAL CAPITAL IMPROVEMENT PUBLIC SAFETY 405,323 242,269 33,447 238,671 145,000 101-GENERAL FUND | CAPITAL IMPROVEMENT | CITY SERVICES
101-4120-062000 BUILDINGS - - - - 10,000
101-4120-063000 IMPROVEMENT OTHER THAN BUILDINGS - - - - - 101-4120-064000 EQUIPMENT - - - 89,960 -
101-4120-064002 CAP OUTLAY/IMPROVEMENTS - - 21,641 - -
101-4120-064003 CAP O/L REPAIRS GOVT BLDG 46,516 31,725 - - - 101-4120-066000 NEW VEHICLE PURCHASE 11,590 66,926 - - - TOTAL CAPITAL OUTLAY IMPROVEMENT CITY WIDE 58,106 98,651 21,641 89,960 10,000 101-GENERAL FUND | CAPITAL IMPROVEMENT | STREETS
101-4130-064002 CAP OULTLAY/IMPROVEMENT 7,200 - - - -
101-4130-066010 NEW VEHICLE EQUIPMENT 42,413 26,480 - - - TOTAL CAPITAL IMPROVEMENT STREETS 49,613 26,480 - - -
101-GENERAL FUND | CAPITAL IMPROVEMENT | PARKS
101-4210-063000 CAPITAL O/L-IMP, OTHER 6,085 - - - -
101-4210-064000 CAP OULTLAY/EQUIPMENT 3,500 117,476 (500) 13,000 - 101-4210-064002 CAP OULTLAY/IMPROVEMENT 5,917 31,945 - - - 101-4210-065000 CONSTRUCTION IN PROGRESS - - - 162,709 - 101-4210-066000 NEW VEHICLE PURCHASE 27,300 33,069 - - - TOTAL CAPITAL IMPROVEMENT PARKS 42,802 182,490 (500) 175,709 -

GENERAL FUND CAPITAL IMPROVEMENTS

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
101-GENERAL FUND | CAPITAL IMPROVEMENT | FINANCE DEPARTMENT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 101-4050-064002 CAPITAL OUTLAY/IMPROVEMENT - - 7,223 - - 101-4050-064003 CAPITAL O/L REPAIRS GOVERNMENT BUILDING - 43,948 - - - 101-4050-066000 NEW VEHICLE PURCHASE 38,634 - - - -
TOTAL CAPITAL IMPROVEMENT FINANCE 38,634 43,948 7,223 - - 101-GENERAL FUND | CAPITAL IMPROVEMENT | HURTADO FIRE EQUIPMENT 101-4900-066020 AB179 HURTADO - 1,615,460 - 43,175 -
TOTAL CAPITAL IMPROVEMENT HURTADO FIRE EQUIPMENT - 1,615,460 - 43,175 - TOTAL GENERAL FUND CAPITAL IMPROVEMENT 652,902 2,234,809 61,811 547,515 155,000 Note: Includes 102 - asset forfeiture

GENERAL FUND CAPITAL IMPROVEMENT CONTINUED
306 − AMERICAN RESCUE PLAN ACT FUND ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027
FUNDS FROM RESERVE - - - 1,761,815
REVENUE 605,716 289,772 463,267 - -
EXPENSES FOR OPERATING 106,602 - 36,013 1,510 -
CAPITAL IMPROVEMENT 499,114 289,772 427,254 1,496,425 - TOTAL SUMMARY OF NET CHANGE 0 - - 263,880.00 -

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
306 − ARPA FUND | REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 306-4306-300107 AMERICAN RESCUE PLAN ACT 605,716 289,772 1,941,815 - 306-4306-360110 EARNED BANK INTERES - - - -
306-4306-369400 REBATES/REFUND/REIMBURSMENT - - - -
306-4306-369090 OTHER MISCE REVENUES - - 12,500 -
TOTAL REVENUE | ARPA FUND 605,716 289,772 1,954,315 - - 306 − ARPA FUND | EXPENSES

SALARIES & BENEFITS
306-4306-010001 SALARIES - FULL TIME 19,500 - - -
306-4306-010002 SALARIES - PART TIME - - - -
306-4306-010003 SALARIES - OVERTIME - - - -
306-4306-015002 FICA/MEDICARE CITY PAID 1,492 - - -
306-4306-015004 PERS - EPMC - - - -
306-4306-015005 PERS - EMPLOYER CONTRIBT - - - -
306-4306-015006 WORKER'S COMPENSATION - - - -
306-4306-015008 HEALTH/LIFE/DISAB INSURNC - - - -
306-4306-016000 DEFERRED COMP BENEFIT - - - -
TOTAL SALARIES & BENEFITS 20,992 - - - -

SERVICES & SUPPLIES
306-4306-021000 OFFICE SUPPLIES/MATERIALS - - - -
306-4306-025000 SMALL TOOLS & EQUIPMENT - - - -
306-4306-031000 PROFESSIONAL SERVICES 73,850 - 36,013 1,510 306-4306-031009 AUDIT SERVICES - - - -
306-4306-031020 RECRUITING COSTS - - - -
306-4306-038000 ENGINEERING - - - -
306-4306-035000 ADV/PRINT/COPY/SHIPPING - - - -
306-4306-037004 DUES, SUBSCRIPTIONS - - - -
306-4306-033023 ESCROW EXP/CLOSING COSTS 11,760 - - -
TOTAL SERVICES & SUPPLIES 85,610 - 36,013 1,510 -
TOTAL EXPENSES COVID-19 ARPA FUND 106,602 - 36,013 1,510 - 306-GENERAL FUND | CAPITAL IMPROVEMENTS |ARPA FUNDS
306-4306-064000 CAPITAL IMPROVEMENTS - EQUIPMENT - 26,046 - 306-4306-064002 CAP OULTLAY/IMPROVEMENT 499,114 263,726 427,254 1,050,224 306-4306-065000 CONSTRUCTION IN PROGRESS - - - 446,201
TOTAL CAPITAL IMPROVEMENTS 499,114 289,772 427,254 1,496,425 -

AMERICAN RESCUE PLAN ACT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
300-MCDERMONT FY 2023 FY 2024 FY 2025 FY 2026 FY2027
300-390100 TRANSFERS IN - 609,388 - - -
REVENUE - 2,483 9,683 - -
EXPENSES FOR OPERATING - 23,810 1,548 - -

LONG TERM DEBT - - - - -
CAPITAL IMPROVEMENT - 22,500 576,906 - -

TRANSFERS OUT - - - - -
TOTAL SUMMARY OF NET CHANGE - 565,561 (568,771) - -

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
300-MCDERMONT | REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 300-4300-360010 INTEREST EARNINGS - 2,483 9,683 - -
TOTAL REVENUE | MCDERMONT - 2,483 9,683 - -
300-MCDERMONT | EXPENSES
300-4300-031000 PROFESSIONAL SERVICES - - 1,548 - -
300-4300-036001 EMERGENCY REPAIR - 23,810 - - -
TOTAL EXPENSES | MCDERMONT - 23,810 1,548 - -
300-MCDERMONT | LONG TERM DEBT
300-4300-047001 DEBT INTEREST EXPENSE - - - - -
TOTAL LONG TERM DEBT | MCDERMONT - - - - -
300-MCDERMONT | CAPITAL IMPROVEMENT
300-4300-064000 MACHINERY & EQUIPMENT - - 73,667 - -
300-4300-064002 CAPITAL IMPROVEMENTS/IMPRO - 22,500 503,239 - - 300-4300-064007 CAPITAL O/L - - - - -
TOTAL EXPENSES | MCDERMONT - 22,500 576,906 - -
Note: Annual reporting for the McDermont Enterprise Fund has been absorbed by the General Fund since the City's management of McDermontField House was outsourced. The City remains responsible for building maintenance and repairs and remaining debt obligations only.

MCDERMONT

CITY OF LINDSAY

SUMMARY OF NET CHANGE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
400-RECREATION CENTER FY 2023 FY 2024 FY 2025 FY 2026 FY2027 400-390100 TRANSFER IN 306,421 - - 497,921 850,000
REVENUE 677,591 863,754 683,757 775,525 870,309
EXPENSES FOR OPERATING 935,665 937,795 932,622 917,480 981,043 LONG TERM DEBT 76,604 40,935 73,032 132,023 131,968
CAPITAL IMPROVEMENT 19,857 221,826 35,025 100,000 600,000 TOTAL WELLNESS CENTER (48,114) (336,802) (356,922) 123,943 7,298 400- RECREATION FUND | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED COMMUNITY PARTNERSHIPS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 400-4400-300104 SPECIAL EVENT REVENUE 7,270 5,762 5,973 11,000 7,500 400-4400-300105 LINDSAY UNIFIED SCHOOL DISTRICT K-8 SCHOOL USE 12,222 402 - - - 400-4400-300115 LINDSAY UNIFIED SCHOOL DISTRICT SPORTS - - - - - 400-4400-340000 LINDSAY UNIFIED SCHOOL DISTRICT POOL CONTRIBUTION - 50,000 - 50,000 50,000 400-4400-340400 LINDSAY HOSPITAL DISTRICT 285,000 285,000 285,000 285,000 285,000 400-4400-340401 ADDITIONAL LINDSAY HOSPITAL DISTRICT CONTRIBUTION - 221,038 40,176 - - SUB-TOTAL COMMUNITY PARTNERSHIPS 304,492 562,202 331,149 346,000 342,500

FACILITY USE/RENTAL
400-4400-300006 WELLNESS CENTER FACILITY USE-BUILDING 16,811 24,600 16,202 21,000 20,000 400-4400-305027 MEMBERSHIP FEES 105,149 119,687 132,888 130,000 150,000 400-4400-310001 SWIMMING POOL FEES 10,124 10,327 10,550 10,000 10,000 400-4400-310002 RECREATION FIELD RENTALS - - - - -
400-4400-310005 POOL RENTAL 20,070 11,911 15,111 17,500 19,000 400-4400-345050 LEASE/RENT RECEIPTS 170,177 137,991 141,887 141,700 216,309 SUB-TOTAL FACILITY USE/RENTAL 322,330 304,516 316,638 320,200 415,309

LESSONS/PROGRAMS/CLASSES
400-4400-300009 DONATIONS 3,750 - 20 250 250
400-4400-305005 SPORTS REGISTRATION FEES - - - 87,500 92,500 400-4400-305009 SWIMMING POOL CONCESSIONS 2,828 270 - - - 400-4400-305011 OTHER REVENUES (RETAIL) 1,202 389 19,034 500 400 400-4400-310003 SWIMMING LESSONS 5,713 15,115 11,105 11,000 10,000 400-4400-310004 PROGRAM FEES & CLASSES - - 2,580 3,250 3,500 400-4400-360110 EARNED BANK INTEREST 3 9 6 - -
400-4400-369060 CONVENIENCE FEES 717 2,226 3,052 4,000 3,250 400-4400-369090 OTHER MISC REVENUES 954 850 160 - -
400-4400-369400 REBATES/REFUND/REIMBURSMT 35,247 (21,841) - 2,900 2,500 400-4400-380185 OVER/SHORT 354 18 13 (75) 100
SUB-TOTAL LESSONS/PROGRAMS/CLASSES 50,769 (2,964) 35,970 109,325 112,500 TOTAL REVENUE | RECREATION CENTER 677,591 863,754 683,757 775,525 870,309

RECREATION

CITY OF LINDSAY
400- RECREATION FUND | EXPENSES ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 400-4400-010001 SALARIES - FULL TIME 124,982 120,463 228,543 174,193 181,516 400-4400-010002 SALARIES - PART TIME 133,497 147,267 93,368 111,863 130,000 400-4400-010003 SALARIES - OVERTIME 410 992 662 1,000 1,000 400-4400-010007 AD'L SALARY:SPECIALTY PAY 1,529 1,826 (5,565) 4,000 4,200 400-4400-010008 TEMPS 40,501 3,554 - - -
400-4400-015000 BENEFITS 182 - (120) - -
400-4400-015002 FICA/MEDICARE CITY PAID 19,066 19,770 24,039 21,591 33,478 400-4400-015005 PERS - EMPLOYER CONTRIBT 11,751 17,350 26,567 21,500 21,963 400-4400-015006 WORKER'S COMPENSATION 20,725 23,438 28,128 19,231 9,856 400-4400-015008 HEALTH/LIFE/DISAB INSURNC 20,011 32,229 49,256 51,702 39,961 400-4400-015009 OPEB CURRENT LIABILITY EXPENSE 8,063 - - - - 400-4400-015011 DEFERRED COMP BENEFIT 2,964 4,724 8,000 6,700 10,811 400-4400-015015 PERS UNFUNDED LIABILITY 42,460 40,671 45,286 32,117 37,252 400-4400-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 426,141 412,284 498,164 443,897 470,037

SERVICES & SUPPLIES
400-4400-021000 SUPPLIES - - - 45,000 41,200
400-4400-022000 DEPARTMENT OPERATING SUPPLIES - 9,425 3,988 - 400-4400-022006 MAINTENANCE & REPAIR - - - 14,000 11,280 400-4400-022012 VEHICLE FUEL AND OIL - 149 91 - 120
400-4400-022013 VEHICLE ALLOWANCE - - 3,518 250 -
400-4400-022015 VEHICLE REPAIR & MAINT - 2,465 10 - -
400-4400-023000 REPAIR & MAINTENANCE SUPPLIES - 13,991 634 2,600 - 400-4400-023015 SOFTWARE - - 19,974 5,000 300
400-4400-024004 UNIFORMS AND PERSONAL EQUIPMENT - - - 6,778 28,500 400-4400-025000 SMALL TOOLS, EQUIPMENT, & FURNITURE - - - 43,000 34,750 400-4400-031000 PROFESSIONAL SERVICES 5,147 3,644 62,178 52,000 40,450 400-4400-031009 AUDIT SERVICES - 4,534 6,270 - -
400-4400-032006 UTILITIES 134,956 145,285 104,831 125,000 135,000 400-4400-032007 PERMITS / FEES / LICENSES 3,465 3,051 1,040 4,900 4,750 400-4400-033001 PHONE & VOICE 10,027 11,478 13,724 14,000 14,000 400-4400-034000 LIABILITY INSURANCE 146,920 150,584 88,112 85,000 113,271 400-4400-035000 ADV/PRINT/COPY/SHIPPING 1,449 5,996 3,094 4,000 7,500 400-4400-036000 REPAIR & MAINT SERVICES - - 14,660 7,100 - 400-4400-036008 OFFICE EQUIPMENT MAINT - - 1,417 2,650 - 400-4400-036014 EQUIPMENT LEASE - - - 105 3,500
400-4400-037000 OTHER SERVICES & CHARGES 8,425 31,081 29,342 18,000 7,400 400-4400-037003 RENTAL DEPOSIT REFUND - - 101 - -
400-4400-037004 DUES, SUBSCRIPTIONS 605 1,693 3,519 1,200 19,885 400-4400-037008 TRAINING & SEMINARS 1,460 658 985 - -
400-4400-037018 FINANCE CHARGES - - 8 - -
400-4400-037030 COMMUNITY EVENT - - - 18,000 41,200
400-4400-038002 MEETINGS & TRAVEL 380 2,285 180 5,000 7,900 400-4400-055006 SPECIAL INTEREST CLASSES 16,575 16,725 22,400 20,000 - 400-4400-055008 ALARM SERVICE 285 - - - -
400-4400-063013 FURNITURE & EQUIPMENT 8,449 2,682 877 - - 400-4400-069076 POOL CHEMICALS 25,109 34,948 36,584 - - 400-4400-069091 CLEANING/SANITATION SERV 6,846 6,626 5,151 - - 400-4400-069102 STAFF UNIFORMS 2,115 2,749 799 - -
400-4400-069114 LINDSAY HOSPITAL DISTRICT 123,791 66,022 - - - 400-4400-069115 SPECIAL EVENTS EXPENSE 12,578 7,516 10,971 - - 400-4400-069116 CONCESSIONS SUPPLIES 941 1,924 - - -
TOTAL SERVICES & SUPPLIES 509,524 525,511 434,458 473,583 511,006 TOTAL EXPENSES | OPERATIONS 935,665 937,795 932,622 917,480 981,043

RECREATION CENTER CONTINUED

CITY OF LINDSAY
400- RECREATION FUND | EXPENSES DEBT SERVICING ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027
400-4400-047001 DEBT INTEREST EXPENSE 76,604 40,935 73,032 71,647 69,026 400-4400-047002 PRINCIPAL PAYMENT ON LTD - - - 60,376 62,942 TOTAL EXPENSES | DEBT SERVICING 76,604 40,935 73,032 132,023 131,968 400- RECREATION FUND | EXPENSES DEBT SERVICING ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027
400-4400-063000 IMPROVEMENTS OTHER THAN BUILDINGS - - - - 600,000 400-4400-064000 CAPITAL IMPROVEMENTS - EQUIPMENT 19,857 17,925 - 100,000 - 400-4400-064002 CAPITAL IMPROVEMENTS IMPROVEMENTS - 203,113 35,025 - - 400-4400-066000 NEW VEHICLE PURCHASE - 788 - - -
TOTAL EXPENSES | CAPITAL IMPROVEMENTS 19,857 221,826 35,025 100,000 600,000

RECREATION CENTER LONG TERM DEBT

RECREATION CENTER CAPITAL IMPROVEMENTS

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNADITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 RESERVES - - - 600,000 546,000
REVENUE 1,019,102 1,058,305 89,683 32,491 -
EXPENSES FOR OPERATING 17,595 - 173,469 40,000 -
LONG-TERM DEBT 49,861 61,137 52,694 53,682 -
CAPITAL IMPROVEMENT 58,999 35,000 - - 546,000
200-090200 TRANSFERS OUT 2,283,414 493,937 - - -
TOTAL SUMMARY OF NET CHANGE | STREET IMPROVEMENT FUND (1,390,767) 468,231 (136,480) 538,809 - 200-STREET IMPROVEMENT FUND | REVENUE ACTUAL ACTUAL UNADITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
200-4200-312030 STREET IMPROVEMNT PROGRAM 963,607 962,370 54,490 5,491 - 200-4200-360010 INTEREST EARNINGS 11,594 20,135 722 - - 200-4200-360110 EARNED BANK INTEREST 11,481 46,747 34,471 27,000 - 200-4200-369300 GRANT FUNDS RECEIVED 32,420 29,053 - - - TOTAL REVENUE | STREET IMPROVEMENT FUND 1,019,102 1,058,305 89,683 32,491 - 200-STREET IMPROVEMENT FUND | EXPENSES

SERVICES & SUPPLIES
200-4200-031000 PROFESSIONAL SERVICE 17,595 - 84,134 40,000 - 200-4200-065013 GENERAL STREET MAINTENANCE - - 89,335 - - TOTAL EXPENSES | STREET IMPROVEMENT FUND 17,595 - 173,469 40,000 - 200- STREET IMPROVEMENT FUND | LONG TERM DEBT
200-4200-047001 DEBT INTEREST EXPENSE - 11,276 2,833 3,820 - 200-4200-047002 PRINCIPAL PAYMENT ON LTD 49,861 49,861 49,861 49,862 - TOTAL EXPENSES | STREET IMPROVEMENT FUND LONG TERM DEBT 49,861 61,137 52,694 53,682 - 200- STREET IMPROVEMENT FUND | CAPITAL IMPROVEMENTS
200-4200-064007 IMPROVEMENT OTHER THAN BUILDINGS - - - - 546,000 200-4200-064007 CAPITAL O/L - - - - -
200-4200-066000 NEW VEHICLE PURCHASE 58,999 35,000 - - - TOTAL EXPENSES | STREET IMPROVEMENT CAPITAL IMPROVEMENTS 58,999 35,000 - - 546,000 TOTAL EXPENSES | STREET IMPROVEMENT FUND LONG TERM DEBT 1,145,557 1,154,442 315,846 126,173 546,000

STREET IMPROVEMENT PROGRAM FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNADITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 479,947 23,182 5,154,206 2,668,808 -
EXPENSES 263,839 - 153,192 43,650 -
CAPITAL IMPROVEMENTS - - 4,953,462 2,620,388 -
460-4460-090200 TRANSFERS OUT - 64,113 - - -
TOTAL SUMMARY OF NET CHANGE | STATE PARKS 216,108 23,182 47,552 4,770 - 460 -STATE PARKS | REVENUE | STATE PARKS ACTUAL ACTUAL UNADITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
460-4460-369090 OTHER MISC REVENUES - - - - -
460-4460-369300 GRANT FUNDS RECEIVED (PROP 68) Kacu Park 479,947 23,182 503,286 - - 460-4440-369300 GRANT FUNDS RECEIVED - CAL TRANS ( CLEAN CA LOCAL GRANT) - - 4,650,920 2,668,808 - TOTAL REVENUE | STATE PARKS 479,947 23,182 5,154,206 2,668,808 - 460 -STATE PARKS | EXPENSES | STATE PARKS

SALARIES & BENEFITS
460-4460-010001 SALARIES - FULL TIME 107 - - - -
460-4460-015002 FICA/MEDICARE CITY PAID 6 - - - -
460-4460-015005 PERS-EMPLOYER CONTRIBUTION 4 - - - -
460-4460-015006 WORKER'S COMPENSATION 10 - - - -
460-4460-015008 HEALTH/LIFE/DISAB INSURNC 22 - - - -
460-4460-015011 DEFERRED COMP BENEFIT - - - - -
TOTAL SALARIES & BENEFITS 149 - - - -

SERVICES & SUPPLIES
460-4460-031000 PROFESSIONAL SERVICES 263,690 153,192 43,650 - 460-4460-055012 FUNDRAISER - - - - -
TOTAL SERVICES & SUPPLIES 263,690 - 153,192 43,650 -
TOTAL EXPENSES | STATE PARKS 263,839 - 153,192 43,650 - 460 -STATE PARKS | CAPITAL IMPROVEMENTS | STATE PARKS

SERVICES & SUPPLIES
460-4460-064002 CAPITAL IMPROVEMENTS IMPROVEMENT STATE PARKS - - 302,542 - - 460-4460-064002 CAPITAL IMPROVEMENTS IMPROVEMENT STATE PARKS - - 4,650,920 2,421,665 - 460-4460-064000 CAPITAL OUTLAY EQUIPMENT - - - - -
460-4460-065000 CONSTRUCTION IN ROGRESS - - - 198,723 - TOTAL CAPITAL IMPROVEMENTS STATE PARKS - - 4,953,462 2,620,388 -

STATE PARKS

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNADITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 FUNDS FROM RESERVES - - - 9,000 -
REVENUE 32,803 5,857 3,255 1,300 1,000
EXPENSES - - 42,979 43,354 1,000
TOTAL SUMMARY OF NET CHANGE | PARK IMPROVEMENTS 32,803 5,857 (39,724) (33,054) - 471-PARKLAND IMPROVEMENTS | REVENUE ACTUAL ACTUAL UNADITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
471-4471-324040 BUILDING PERMITS 32,800 5,850 3,250 1,300 1,000 471-4471-360110 EARNED BANK INTEREST 3 7 5 - -
TOTAL REVENUE | PARK IMPROVEMENTS 32,803 5,857 3,255 1,300 1,000 471-PARK IMPROVEMENTS | EXPENSES

SALARIES & BENEFITS
471-4471-010001 SALARIES - FULL TIME - - - - -
471-4471-015002 FICA/MEDICARE CITY PAID - - - - -
471-4471-015004 PERS-EPMC - - - - -
471-4471-015005 PERS-EMPLOYER CONTRIBUTION - - - - -
471-4471-015006 WORKER'S COMPENSATION - - - - -
471-4471-015008 HEALTH/LIFE/DISAB INSURNC - - - - -
471-4471-016000 DEFERRED COMP BENEFIT - - - - -

TOTAL SALARIES & BENEFITS - - - - -

SERVICES & SUPPLIES
471-4471-031000 PROFESSIONAL SERVICES - - 42,979 43,354 1,000 TOTAL SERVICES & SUPPLIES - - 42,979 43,354 1,000
TOTAL EXPENSES | PARK IMPROVEMENTS - - 42,979 43,354 1,000

PARKLAND IMPROVEMENTS -PERMITS

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 260-390100 TRANSFERS IN - - - 350,000 -
RESERVES - - - - 617,455
REVENUE 285,512 333,354 350,102 345,000 357,045
EXPENSES - - - - 357,000
CAPITAL IMPROVEMENT - - - - 617,500
260-090200 TRANSFERS OUT 734,855 326,500 - - -
TOTAL SUMMARY OF NET CHANGE | SB1 RMRA (449,343) 6,854 350,102 695,000 - 260-SB1 ROAD MAINTENANCE & REHAB | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
260-4260-335169 GAS TAX ROAD MAINTENANCE REHAB 283,365 327,659 346,353 343,000 357,045 260-4260-360110 EARNED BANK INTEREST 2,147 5,695 3,749 2,000 - TOTAL REVENUE | SB 1 RMRA 285,512 333,354 350,102 345,000 357,045 260-SB1 ROAD MAINTENANCE & REHAB | EXPENSES

EXPENSES
260-4260-022006 REPAIR & MAINTENANCE - - - - 357,000
TOTAL REVENUE | SB 1 RMRA - - - - 357,000
260-SB1 ROAD MAINTENANCE & REHAB | CAPITAL IMPROVEMENT
260-4260-063000 IMPROVEMENTS OTHER THAN BUILDINGS - - - - 617,500 TOTAL EXPENSES | SB1 RMRA - - - - 617,500
SB 1 ROAD MAINTENANCE AND REHABILITATION ACCOUNT (RMRA)

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 RESERVES - - - - 181,386
REVENUE 322,758 348,334 358,143 365,130 371,735
EXPENSES 336,229 394,897 344,079 249,281 366,922
TRANSFERS OUT 79,665 - - 55,461 186,199
TOTAL | HUTA TAX FUND (93,136) (46,563) 14,064 60,388 - 261-GAS TAX FUND | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
261-4261-335155 GAS TAX 2105 72,277 77,026 78,932 82,000 83,188 261-4261-335156 GAS TAX 2106 CONSTRUCTION 45,387 48,250 49,630 49,268 49,901 261-4261-335157 GAS TAX 2107 98,501 104,261 104,708 111,850 111,241 261-4261-335158 GAS TAX 2107.5 3,000 3,000 3,000 3,000 3,000 261-4261-335162 TRAFFIC CONGESTN HUT 2103 103,482 115,500 121,068 118,862 124,405 261-4261-335168 PTP - PROP 42 PAYMENT - - - - -
261-4261-360110 EARNED BANK INTEREST 112 297 195 150 -
261-4261-369090 OTHER MISC REVENUES - - 609 - -
TOTAL REVENUE | GAS TAX FUND 322,758 348,334 358,143 365,130 371,735

LOCAL STREETS & ROADS (HUTA) TAX

CITY OF LINDSAY BUDGET
261-GAS TAX FUND | EXPENSES

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 261-4261-010001 SALARIES - FULL TIME 89,993 100,493 71,349 4,795 261-4261-010002 SALARIES - PART TIME - - - -
261-4261-010003 SALARIES - OVERTIME 416 661 1,026 500
261-4261-010007 AD'L SALARY:SPECIAL PAY 689 500 1,064 - 261-4261-015000 BENEFITS 437 - (509) -
261-4261-015002 FICA/MEDICARE CITY PAID 6,500 7,359 5,223 367 261-4261-015005 PERS - EMPLOYER CONTRIBT 8,411 11,206 8,799 382 261-4261-015006 WORKER'S COMPENSATION 7,538 8,576 6,302 216 261-4261-015008 HEALTH/LIFE/DISAB INSURNC 14,181 16,901 15,652 1,102 261-4261-015011 DEFERRED COMP BENEFIT 2,217 4,061 1,609 192 261-4261-015015 PERS UNFUNDED LIABILITY 17,361 16,630 24,563 26 261-4261-015018 BOOT ALLOWANCE 39 148 - 127 -
261-4261-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 147,784 166,535 135,078 127 7,580

SERVICES & SUPPLIES
261-4261-022000 DEPARTMENT OPERATING SUPPLIES 894 - - - 261-4261-022006 MAINTENANCE & REPAIR - - - 1,000 14,000 261-4261-022012 VEHICLE FUEL AND OIL 4,119 3,619 3,401 2,500 3,400 261-4261-022015 VEHICLE REPAIR & MAINT 521 - 272 100 175 261-4261-023001 STREET SWEEPING 60,200 64,610 64,975 62,500 - 261-4261-023003 STREET SIGNS & STRIPING - - - 25,000 77,500 261-4261-023006 STREET MAINTENANCE & REPAIR - - - 30,000 98,000 261-4261-023015 SOFTWARE - - 3,395 750
261-4261-024004 UNIFORMS & PERSONAL EQUIPMENT - - - - 250 261-4261-031000 PROFESSIONAL SERVICES - - 5,912 13,000 86,800 261-4261-031009 AUDIT SERVICES - - 1,088 - -
261-4261-031012 ENGINEERING - - - - -
261-4261-032001 UTILITIES - - - 98,000 79,200
261-4261-032004 STREET LIGHTING 84,630 108,193 87,576 - - 261-4261-032007 PERMITS/FEES/LICENSES - - - 1,800 -
261-4261-034000 LIABILITY INSURANCE 22,511 6,457 15,293 14,704 17 261-4261-036008 OFFICE EQUIPMENT MAINTENANCE - - 11 - - 261-4261-037000 OTER SERVICE & CHARGES - - 5,650 - -
261-4261-037004 DUES & SUBSCRIPTIONS - - 369 - -
261-4261-037018 FINANCE CHARGE - - 250 - -
261-4261-065001 STREET SIGNS 6,589 24,174 5,515 - -
261-4261-065008 STREET STRIPING 3,573 15,337 3,088 - -
261-4261-065013 GENERAL STREET MAINT 5,409 5,972 12,206 (200) - TOTAL SERVICES & SUPPLIES 188,446 228,362 209,001 249,154 359,342 TOTAL EXPENSES | GAS TAX-MAINTENANCE 336,229 394,897 344,079 249,281 366,922

LOCAL STREETS & ROADS (HUTA) TAX

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 FUNDS FROM RESERVES - - - 830,000 561,777
TRANSFER IN - - - 485,565 -
REVENUE 490,022 916,346 318,632 563,857 10,114,807
EXPENSES 122,113 153,817 147,170 86,581 67,665
LONG TERM DEBT 120,368 120,444 128,684 447,761 -
CAPITAL IMPROVEMENT 60,427 36,804 - 140,000 10,346,307
263-4263-090200 TRANSFER OUT - - - 188,398 182,733
TOTAL | MEASURE R TRANSPORTATION 187,113 605,281 42,778 1,016,682 79,879 263-MEASURE R TRANSPORTATION | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 2027
263-4263-305011 MEASURE R OTHER REVENUE - - - - 9,784,807 263-4263-305020 LOCAL MEASURE R 295,668 349,219 307,356 337,553 330,000 263-4263-305023 COUNTY MSR-R SPECIAL PROJ - 550,000 - 222,804 - 263-4263-360110 EARNED BANK INTEREST 6,456 17,127 11,276 3,500 - 263-4263-369300 GRANT FUNDS RECEIVED 187,898 - - - -
TOTAL REVENUE | MEASURE R TRANSPORTATION 490,022 916,346 318,632 563,857 10,114,807 263-MEASURE R TRANSPORTATION | EXPENSES

SALARIES & BENEFITS
263-4263-010001 SALARIES - FULL TIME 77,073 95,809 63,285 19,580 8,221 263-4263-010003 SALARIES - OVERTIME 140 700 447 100 500 263-4263-010007 AD'L SALARY:SPECIAL PAY 508 530 966 800 - 263-4263-015000 BENEFITS 109 (461) - -
263-4263-015002 FICA/MEDICARE CITY PAID 5,479 6,957 4,506 1,450 629 263-4263-015005 PERS - EMPLOYER CONTRIBT 7,243 10,951 8,021 3,100 654 263-4263-015006 WORKER'S COMPENSATION 6,383 8,254 5,537 1,675 369 263-4263-015008 HEALTH/LIFE/DISAB INSURNC 12,258 16,050 13,855 5,300 1,889 263-4263-015011 DEFERRED COMP BENEFIT 2,201 4,002 1,476 380 329 263-4263-015015 PERS UNFUNDED LIABILITY 5,516 5,284 21,966 36 45 263-4263-015018 BOOT ALLOWANCE - 76 - - -
263-4263-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 116,910 148,613 119,598 32,421 12,636

SERVICES & SUPPLIES
263-4263-023006 STREET MAINTENANCE & REPAIR - - - - -
263-4263-023015 SOFTWARE - - 2,703 600 -
263-4263-031000 PROFESSIONAL SERVICES - - 5,985 36,000 50,000 263-4263-031009 AUDIT SERVICES - - 892 - -
263-4263-034000 LIABILITY INSURANCE - - 12,542 12,060 29 263-4263-035000 ADV/PRINT/COPY/SHIPPING - - - - -
263-4263-036000 REPAIRS & MAINTENANCE - - - - -
263-4263-036008 OFFICE EQUIPMENT MAINT - - 9 - -
263-4263-037000 OTHER SERVICES & CHARGES - - 110 - -
263-4263-037004 DUES, SUBSCRIPTIONS - - 303 5,500 5,000 263-4263-037006 TCAG DUES 5,204 5,204 5,028 - -
TOTAL SERVICES & SUPPLIES 5,204 5,204 27,572 54,160 55,029 TOTAL EXPENSES MEASURE R 122,113 153,817 147,170 86,581 67,665

MEASURE R TRANSPORTATION

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
263-TRANSPORTATION | LONG TERM DEBT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 263-4263-047001 DEBT INTEREST EXPENSE 34,186 30,600 31,041 12,307 - 263-4263-047002 PRINCIPAL PAYMENT ON LTD 86,182 89,844 97,643 435,454 - TOTAL MEASURE R TRANSPORTATION LONG TERM DEBT 120,368 120,444 128,684 447,761 - 263-TRANSPORTATION | CAPITAL IMPROVEMENT
263-4263-062000 BUILDINGS - - - 27,000 8,334,807
263-4263-063000 IMPROVEMENT OTHER THAN BUILDINGS - - - - 2,011,500 263-4263-064002 CAPITAL IMPROVEMENTS - IMPROVEMENT & EQUIPM 60,427 36,804 - 140,000 - 263-4263-065000 CONSTRUCTION IN PROGRESS - - - 22,400 - TOTAL MEASURE R CAPITAL IMPROVEMENT 60,427 36,804 - 140,000 10,346,307

MEASURE R TRANSPORTATION

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 1 2 1 - -

EXPENSES - - - - -
TOTAL | GAS TAX-TRANSIT FUND 1 2 1 - -
264-GAS TAX-TRANSIT FUND | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
264-4264-335100 PUNCH PASSES - BUS - - - - -
264-4264-341080 PENALTY & MISC SRV FEES - - - - -
264-4264-360110 EARNED BANK INTEREST 1 2 1 - -
264-4264-369400 REBATES/REFUND/REIMBURSMT - - - - -
TOTAL REVENUE | GAS TAX-TRANSIT FUND 1 2 1 - -
264-GAS TAX-TRANSIT FUND | EXPENSES

EXPENSES
264-4264-065043 LINDSAY TRANSIT CENTER - - - - -
264-4264-038001 PUNCH PASSES - COST - - - - -
TOTAL CAPITAL OUTLAY | GAS TAX-TRANS FUND - - - - -

GAS TAX TRANSIT FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 RESERVES - - 300,000 1,187,200 916,000
REVENUE 324,639 28,238 100,532 96,071 80,000
EXPENSES - - 375,087 375,090 50,000
CAPITAL IMPROVEMENT - - - - 916,000

TRANSFERS OUT - - - - -
TOTAL | STP HWY FUNDS 324,639 28,238 25,445 908,181 30,000 265-STP HWY FUNDS | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
265-4265-335160 TPA STP/ST HWY ACCT EXCHG 313,995 - 77,534 81,071 80,000 265-4265-360110 EARNED BANK INTEREST 10,644 28,238 22,998 15,000 - TOTAL REVENUE | STP HWY FUNDS 324,639 28,238 100,532 96,071 80,000 265-STP HWY FUNDS | EXPENSES

EXPENSES
265-4265-023006 STREET MAINTENANCE & REPAIR - - - 375,090 - 265-4265-031000 PROFESSIONAL SERVICES - - - - 50,000
265-4265-036000 REPAIR & MAINTENANCE - - 375,087 - -
TOTAL EXPENSES | STP HWY FUNDS - - 375,087 375,090 50,000 265-STP HWY FUNDS | CAPITAL IMPROVEMENT

EXPENSES
265-4265-063000 IMPROVEMENT OTHER THAN BUILDINGS - - - - 916,000 265-4265-064002 CAP OULTLAY/IMPROVEMENT - - -
TOTAL EXPENSES | STP HWY FUNDS - - - - 916,000
TOTAL EXPENSES | STP HWY FUNDS - - 375,087 375,090 966,000

SURFACE TRANSPORTATION PROGRAM

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 RESERVES - - - 1,668,943 2,777,500
REVENUE 788,038 77,957 492,105 1,057,561 869,514
EXPENSES - - - - 50,000
CAPITAL IMPROVEMENT - - 2,146,189 - 3,463,000
266-090200 TRANSFERS OUT - 539,265 - - -
TOTAL | LTF-ART 8 STREETS & ROADS 788,038 (461,308) (1,654,084) 2,726,504 134,014 266-TDA LTF-ART 8 STREETS & ROADS | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
266-4266-335159 LTF - ART8 STREETS & ROAD 758,652 0.00 423,724 1,006,478 731,183 STATE TRANSIT ASSISTANCE (STA) - - - - 115,664
STATE OF GOOD REPAIR (SGR) - - - - 22,666
266-4266-360110 EARNED BANK INTEREST 29,385 77,957 68,381 51,083 - TOTAL REVENUE | LTF-ART 8 STREETS & ROADS 788,038 77,957 492,105 1,057,561 869,514 266-TDA LTF-ART 8 STREETS & ROADS | EXPENSES

EXPENSES
266-4266-031000 PROFESSIONAL SERVICES - - - - 50,000
266-4266-036000 REPAIR & MAINTENANCE - - - - -
TOTAL EXPENSES | LTF-ART 8 STREETS & ROADS - - - - 50,000 266-TDA LTF-ART 8 STREETS & ROADS | EXPENSES | CAPITAL IMPROVEMENT 266-4266-063000 IMPROVEMENT OTHER THAN BUILDINGS - - - - 3,463,000 266-4266-064000 CAPITAL IMPROVEMENTS - EQUIPMENT - - 2,146,189 - - TOTAL EXPENSES | LTF-STREETS & ROADS CAPITAL IMPROVEMENT - - 2,146,189 - 3,463,000 TOTAL EXPENSES | LTF-ART 8 STREETS & ROADS - - 2,146,189 - 3,513,000 TDA LOCAL TRANSPORTATION FUND (LTF) ARTICLE 8

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 552-WATER | SUMMARY OF NET CHANGE FY2023 FY2024 FY2025 FY 2026 FY2027 TRANSFERS IN 896,547 - - - -
REVENUE 1,656,577 1,905,391 2,609,199 2,792,904 18,662,166 EXPENSES 1,923,756 1,657,983 1,810,325 1,989,462 1,818,397 LONG TERM DEBT 41,264 22,422 108,722 109,874 109,874
CAPITAL IMPROVEMENTS 53,464 305,006 - 3,435 16,270,827
552-090200 TRANSFERS OUT - 792,854 6,550,534 372,720 380,175 TOTAL WATER | SUMMARY OF NET CHANGE 534,640 (872,874) (5,860,382) 317,413 82,893 552-WATER | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY2023 FY2024 FY2025 FY 2026 FY2027
552-4552-305011 OTHER EWVENUE - - - - 4,200,000
552-4552-328045 WATER ACRE ASSESSMENT - - 3,200 - -
552-4552-341080 PENALTY & MISC SRV FEES 150 29,120 109,170 90,000 90,000 552-4552-348010 WATER SERVICE CHARGES 1,310,705 1,482,627 2,165,664 2,458,984 2,750,000 552-4552-348011 PAGE/MOOR TRACT 73,429 79,424 102,402 110,000 115,000 552-4552-348020 WATER CONNECTION CHARGES 3,866 3,552 1,315 1,750 9,800 552-4552-348021 NEW UTILITY ACC. SET-UP 1,736 2,408 2,030 2,250 2,000 552-4552-348030 SALE OF SURPLUS WATER - 218,550 140,000 - - 552-4552-348040 OTHER WATER REVENUES 11,879 8,178 10,435 23,715 79,360 552-4552-360090 WTR EMRGNCY DROUGHT PR84 3,800 - - - -
552-4552-360110 EARNED BANK INTEREST 26 69 45 - -
552-4552-369090 OTHER MISC REVENUES 529 (529) 4,157 - - 552-4552-369115 AB303 CLEANDRINKING WATER - - - - -
552-4552-369300 GRANT FUNDS RECEIVED - 2,797 - 31,605 11,343,000 552-4552-369400 REBATES/REFUND/REIMBURSMT 182,350 11,094 2,681 6,500 5,000 552-4552-369404 SHE WELL CONTRIBUTION - - - - -
552-4552-369405 INTERFUND DEBT 68,100 68,100 68,100 68,100 68,006 552-4552-380185 OVER/SHORT 7 1 - - -
TOTAL REVENUE | WATER 1,656,577 1,905,391 2,609,199 2,792,904 18,662,166 WATER

CITY OF LINDSAY BUDGET
552-WATER | EXPENSES ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED SALARY & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 552-4552-010001 SALARIES - FULL TIME 342,288 276,439 283,983 169,252 168,871 552-4552-010002 SALARIES - PART TIME 9,485 - - - -
552-4552-010003 SALARIES - OVERTIME 23,380 8,021 17,400 16,000 20,000 552-4552-010007 AD'L SALARY:SPECIALTY PAY 12,183 130 - 9,000 1,500 552-4552-010008 TEMPS 14,219 6,028 5,785 2,800 -
552-4552-015000 BENEFITS 184 - (1,162) - -
552-4552-015002 FICA/MEDICARE CITY PAID 26,839 20,212 21,425 13,768 13,034 552-4552-015005 PERS - EMPLOYER CONTRIBT (53,923) 30,467 33,316 18,768 23,168 552-4552-015006 WORKER'S COMPENSATION 31,513 23,123 25,855 14,339 9,589 552-4552-015008 HEALTH/LIFE/DISAB INSURNC 81,700 50,972 65,902 46,895 44,104 552-4552-015009 OPEB CURRENT LIABILITY EXPENSE 11,617 - - - - 552-4552-015011 DEFERRED COMP BENEFIT 7,315 9,915 4,124 4,000 5,971 552-4552-015015 PERS UNFUNDED LIABILITY 98,915 94,748 78,643 45,903 52,870 552-4552-015018 BOOT ALLOWANCE 238 1,167 277 175 -
552-4552-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARY & BENEFITS 605,952 521,222 535,548 340,900 339,107

SERVICES & SUPPLIES
552-4552-021000 OFFICE SUPPLIES/MATERIALS 1,131 72 - 21,000 304,987 552-4552-022000 DEPART OPERATING SUPPLIES 104,693 73,207 75,384 40,000 552-4552-022001 WATER SUPPLY TESTING 26,387 40,544 55,058 40,000 552-4552-022004 WELLS MATERIALS 12,246 27,762 15,587 20,000 552-4552-022006 MTNCE MATERIALS & SERVICE 7,796 5,143 3,823 125,000 101,597 552-4552-022007 TREATMENT PLANT MATERIALS 62,979 91,522 67,840 - 552-4552-022010 RAW CANAL WATER 382,486 32,629 282,800 285,000 552-4552-022011 LAB FEES - - - - 50,000
552-4552-022012 VEHICLE FUEL AND OIL 10,766 6,351 9,038 10,000 9,500 552-4552-022013 VEHICLE ALLOWANCE - - 949 - -
552-4552-022015 VEHICLE REPAIR & MAINT 5,089 2,809 3,413 5,000 - 552-4552-022020 MAINTENANCE & REPAIR - - - 29,000 -
552-4552-022021 MAINTENANCE & REPAIR - - - 24,000 -
552-4552-022022 MAINTENANCE & REPAIR - - - 6,842 -
552-4552-023000 REPAIR AND MAIN SUPPLIES 15,379 26,231 15,989 - - 552-4552-023015 SOFTWARE 16,178 15,849 15,625 14,300 -
552-4552-024005 UNIFORM ALLOWANCE PSO 27 12 - - 1,000
552-4552-025000 SMALL TOOLS & EQUIPMENT 3,491 847 3,555 10,000 5,400 552-4552-031000 PROFESSIONAL SERVICES 88,121 96,897 205,189 500,000 438,479 552-4552-031009 AUDIT SERVICES - 15,807 4,175 -
552-4552-031015 SGMA - - - -
552-4552-032001 UTILITIES - - - 300,000 360,000
552-4552-032002 UTILITIES GAS 16 - - -
552-4552-032005 WELLS UTILITIES - - - -
552-4552-032006 UTILITIES 248,607 381,740 230,547 -
552-4552-032007 PERMITS / FEES / LICENSES 32,365 61,933 79,496 62,000 75,002 552-4552-033001 PHONE & VOICE 11,786 11,159 7,742 10,000 11,002 552-4552-034000 LIABILITY INSURANCE 91,327 86,183 58,677 56,420 83,823

WATER CONTINUED

CITY OF LINDSAY BUDGET
552-WATER | EXPENSES ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED SERVICES & SUPPLIES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 552-4552-036000 REPAIR & MTNCE SERVICES 20,230 28,348 13,688 - - 552-4552-036001 EMERGENCY REPAIR LINE 30,453 37,907 34,199 - - 552-4552-036008 OFFICE EQUIPMENT MAINTENANCE - - 41 - - 552-4552-037000 OTHER SERVICES & CHARGES 101,272 61,230 82,881 85,000 34,000 552-4552-037004 DUES, SUBSCRIPTIONS 23,618 1,776 2,968 2,500 2,000 552-4552-037014 EQUIPMENT RENTALS 3,939 - - - -
552-4552-037018 FINANCE CHARGE - - 405 - -
552-4552-038000 ENGINEERING 16,688 26,388 5,708 - -
552-4552-038002 MEETINGS & TRAVEL 733 4,415 - 2,500 2,500 552-4552-038005 WATER RIGHTS FEE - BOE - - - - -
552-4552-099002 WRITE-OFF - UNCOLLECTIBLE - - - -
TOTAL SERVICES & SUPPLIES 1,317,803 1,136,761 1,274,777 1,648,562 1,479,290 TOTAL EXPENSES | OPERATIONS 1,923,756 1,657,983 1,810,325 1,989,462 1,818,397 552-WATER | LONG TERM DEBT
552-4552-047001 DEBT INTEREST EXPENSE 41,264 22,422 43,272 42,298 40,101 552-4552-047002 PRINCIPAL PAYMENT ON LTD - - 65,450 67,576 69,773 TOTAL EXPENSES | LONG TERM DEBT 41,264 22,422 108,722 109,874 109,874 552-WATER | CAPITAL IMPROVEMENTS
552-4552-063000 IMPROVEMENT OTHER THAN BUILDINGS - - - - 4,850,000 552-4552-064000 CAPITAL IMPROVEMENTS - EQUIPMENT 9,740 305,006 - 1,310 11,420,827 552-4552-064002 CAP OULTLAY/IMPROVEMENT - - - -
552-4552-064007 CAPITAL O/L - - - 2,125 -
552-4552-064009 CIP PROFESSIONAL SRVS 43,724 - - - -
TOTAL EXPENSES | CAPITAL IMPROVEMENTS 53,464 305,006 - 3,435 16,270,827 TOTAL EXPENSES WATER 2,018,484 1,985,411 1,919,047 2,102,771 18,199,098

WATER CONTINUED

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 552-5552WATER SETTLEMENT| SUMMARY OF NET CHANGE FY2023 FY2024 FY2025 FY 2026 FY2027 REVENUE - - 658 - -

EXPENSES - - - - -
TOTAL WATER | SUMMARY OF NET CHANGE - - 658 - -
552-WATER SETTLEMENT ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027
552-5552-035000 ADV/PRINT/COPY/SHIPPING - - 658 - -
TOTAL EXPENSES | OPERATIONS - - 658 - -
552-WATER | CAPITAL IMPROVEMENTS
552-5552-064007 CAPITAL O/L - - - - -
TOTAL EXPENSES | CAPITAL IMPROVEMENTS SETTLEMENT - - - - -

WATER SETTLEMENT

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 553-SEWER | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 1,498,891 1,486,512 1,889,623 1,693,340 2,457,506 EXPENSES 814,137 1,031,118 1,127,113 1,046,337 1,109,424 LONG TERM DEBT 153,222 71,201 345,531 323,470 349,093
CAPITAL IMPROVEMENT 4,999 29,158 - - 550,000
553-090200 TRANSFER OUT - - - 350,199 352,660
TOTAL SEWER | SUMMARY OF NET CHANGE 526,533 355,035 416,979 (26,666) 96,329 553-SEWER | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
553-4553-305011 OTHER REVENUE - - - - 150,000
553-4553-324040 BUILDING PERMITS 2,345 1,050 1,400 3,500 28,000 553-4553-348050 SEWER SERVICE CHARGES 1,476,094 1,432,924 1,805,234 1,617,585 1,650,000 553-4553-348060 CONNECTION CHARGES 500 950 500 1,250 10,000 553-4553-348085 SEWER ACREAGE ASSESSMENT - - 2,400 - -
553-4553-360010 INTEREST EARNINGS 10,168 17,658 633 - - 553-4553-360110 EARNED BANK INTEREST 5,052 27,715 13,558 3,000 1,500 553-4553-369300 GRANT FUNDS RECEIVED 32,420 6,215 (2,107) - 550,000 553-4553-369400 REBATES/REFUND/REIMBURSMT (27,687) - - - - 553-4553-369405 INTERFUND DEBT - - 68,005 68,005 68,006 TOTAL REVENUE | SEWER 1,498,891 1,486,512 1,889,623 1,693,340 2,457,506 SEWER

CITY OF LINDSAY BUDGET
553-SEWER | EXPENSES | OPERATIONS ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 553-4553-010001 SALARIES - FULL TIME 199,244 256,110 265,036 154,657 110,228 553-4553-010002 SALARIES - PART TIME - - - - -
553-4553-010003 SALARIES - OVERTIME 11,122 11,080 21,800 10,000 10,000 553-4553-010007 AD'L SALARY:SPECIALTY PAY 3,340 6,478 (1,085) 7,150 644 553-4553-010008 TEMPS 2,801 6,028 2,401 - -
553-4553-015000 BENEFITS 182 - (1,162) - -
553-4553-015002 FICA/MEDICARE CITY PAID 14,768 18,591 19,859 11,600 7,717 553-4553-015005 PERS - EMPLOYER CONTRIBT (69,463) 30,255 31,100 14,288 20,610 553-4553-015006 WORKER'S COMPENSATION 16,866 22,459 24,766 11,666 7,000 553-4553-015008 HEALTH/LIFE/DISAB INSURNC 38,408 57,028 70,889 42,537 30,728 553-4553-015009 OPEB CURRENT LIAB EXPENSE 8,818 - - - - 553-4553-015011 DEFERRED COMP BENEFIT 4,439 5,642 3,653 3,590 3,212 553-4553-015015 PERS UNFUNDED LIABILITY 19,161 18,355 69,648 45,904 5,280 553-4553-015018 BOOT ALLOWANCE 479 640 324 510 -
553-4553-015200 PENSION EXPENSE (45,477) - - - -
553-4553-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 204,687 432,666 507,229 301,902 195,419

SERVICES & SUPPLIES
553-4553-019000 (SEWER) OPERATIONAL SERVICES & SUPP 1,648 446 5,927 - - 553-4553-021000 OFFICE SUPPLIES/MATERIALS 775 84 - 35,000 79,714 553-4553-022000 DEPART OPERATING SUPPLIES 29,699 44,462 28,469 - - 553-4553-022006 MAINTENANCE & REPAIR - - - 100,000 52,938 553-4553-022007 TREATMENT PLANT MATERIALS 2,378 - - - - 553-4553-022008 TREATMENT PLANT REPAIRS 327 6,796 12,207 - - 553-4553-022011 LAB FEES - - - - 20,000
553-4553-022012 VEHICLE FUEL AND OIL 17,863 21,600 18,213 15,000 20,000 553-4553-022013 VEHICLE ALLOWANCE - - 838 - -
553-4553-022015 VEHICLE REPAIR & MAINT 4,725 1,428 4,803 - - 553-4553-023015 SOFTWARE 15,895 15,849 15,630 3,000 -
553-4553-024004 UNIFORMS & PERSONAL EQUIPMENT - - - - 1,300 553-4553-025000 SMALL TOOLS & EQUIPMENT 1,276 - - 2,000 1,500 553-4553-031000 PROFESSIONAL SERVICES 110,495 70,162 107,883 160,000 265,814 553-4553-031006 WASTE DISCHARGE PERMITS - 88,736 91,581 183,335 - 553-4553-031007 MONITORING 27,180 10,581 13,707 2,500 - 553-4553-031009 AUDIT SERVICES - 12,050 4,189 - -
553-4553-032001 UTILITIES-SCE 114,569 136,077 139,467 140,000 164,368 553-4553-032002 UTILITIES-GAS 27,684 - - - -
553-4553-032007 PERMITS / FEES / LICENSES - 3,101 3,042 3,500 138,500 553-4553-033001 PHONE & VOICE 15,994 15,218 14,750 19,000 20,002 553-4553-034000 LIABILITY INSURANCE 91,431 86,282 58,869 56,600 141,630 553-4553-036000 REPAIR & MTNCE SERVICES 26,078 25,925 55,711 - - 553-4553-036001 EMERGENCY REPAIR LINE 1,911 30,987 2,250 - - 553-4553-036002 TONYVILLE LIFT STATION - 6,809 3,911 15,000 - 553-4553-036003 EL RANCHO LIFT STATION - 1,757 625 2,500 - 553-4553-037000 OTHER SERVICES & CHARGES 8,373 2,597 4,122 6,000 4,739 553-4553-037004 DUES, SUBSCRIPTIONS 90,668 166 1,608 - 1,000 553-4553-037018 FINANCE CHARGE - - 484 - -
553-4553-038002 MEETINGS & TRAVEL 529 23 169 1,000 2,500 553-4553-064001 LOG POND MONITORING 17,578 17,316 31,429 - - 553-4553-064006 MACH & EQUIP 2,375 - - - -
TOTAL SERVICES & SUPPLIES 609,450 598,452 619,884 744,435 914,005 TOTAL EXPENSES | OPERATIONS 814,137 1,031,118 1,127,113 1,046,337 1,109,424 SEWER

CITY OF LINDSAY BUDGET
553-SEWER | EXPENSES | LONG TERM DEBT ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED EXPENSE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
553-4553-047001 DEBT INTEREST EXPENSE 153,222 71,201 140,155 123,190 117,299 553-4553-047002 PRINCIPAL PAYMENT ON LTD - - 205,376 200,280 231,794 TOTAL EXPENSES | DEBT SERVICING 153,222 71,201 345,531 323,470 349,093 553-SEWER | EXPENSES | CAPITAL IMPROVEMENTS

EXPENSE
553-4553-064000 CAPITAL IMPROVEMENTS - EQUIPMNT - 17,802 - - 550,000 553-4553-064002 CAP OULTLAY/IMPROVEMENT 5,000 11,356 - - - 553-4553-066010 NEW VEHICLE EQUIPMENT (1) - - -
TOTAL EXPENSES | CAPITAL IMPROVEMENTS 4,999 29,158 - - 550,000 TOTAL EXPENSES 972,358 1,131,477 1,472,644 1,369,807 2,008,517 SEWER

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
841-CURB & GUTTER | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 430 19 1,142 100 -
EXPENSES - - - 100 -
TOTAL CURB | GUTTER | SIDEWALK | SUMMARY OF NET CHANGE 430 19 1,142 - - 841-CURB & GUTTER | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027

REVENUE - - - - -
841-4841-300666 CONTRA ACT LOAN PAYMENTS - - - - -
841-4841-343010 STREET,SIDEWALK,CURB REPR 356 (229) 1,146 100 - 841-4841-360010 INTEREST EARNINGS 108 188 7 - -
841-4841-360110 EARNED BANK INTEREST (35) 60 (11) - -
TOTAL REVENUE | CURB | GUTTER | SIDEWALK 430 19 1,142 100 - 841-CURB & GUTTER | EXPENSES

EXPENSE
841-4841-065028 MISC SIDEWALK PROJECT - - - 100 -
TOTAL EXPENSES | CURB | GUTTER | SIDEWALK - - - 100 -

CURB, GUTTER, SIDEWALK

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
856-STORM DRAIN SYSTEM SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 1,387 1,015 9,813 1,501 -

EXPENSES - - - - -
TOTAL STORM DRAIN SYSTEM | SUMMARY OF NET CHANGE 1,387 1,015 9,813 1,501 - 856-STORM DRAIN SYSTEM | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027

REVENUE - - - - -
856-4856-324040 BUILDING PERMITS 1,300 650 9,810 1,500 - 856-4856-360010 INTEREST EARNINGS 131 267 10 1 -
856-4856-360110 EARNED BANK INTEREST (45) 98 (7) - -
856-4856-369090 OTHER MISC REVENUES - - - - -
TOTAL REVENUE | STORM DRAIN SYSTEM 1,387 1,015 9,813 1,501 - 856-STORM DRAIN SYSTEM | EXPENSES

EXPENSE
856-4856-064000 CAPITAL IMPROVEMENTS - - - - -
TOTAL EXPENSES | STORM DRAIN SYSTEM - - - - -

STORM DRAIN SYSTEM

CITY OF LINDSAY BUDGET

ACTUAL UNAUDITED UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027

TRANSFERS IN - - -
REVENUE 888,064 984,241 1,252,986 1,212,000 1,072,028
EXPENSES 839,352 960,797 919,605 865,656 789,565
554-090200 TRANSFERS OUT - - - 424,038 282,463
TOTAL REFUSE | SUMMARY OF NET CHANGE 48,713 23,444 333,381 (77,694) - 554-REFUSE | REVENUE | REFUSE ACTUAL UNAUDITED UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
554-4554-341080 PENALTY & MISC SRV FEES - - - - -
554-4554-348100 REFUSE DISPOSAL CHARGES 879,286 958,657 1,270,367 1,212,000 1,070,528 554-4554-348110 SPECIAL REFUSE PICKUP (2,163) 17,517 (17,507) - - 554-4554-348120 OTHER REFUSE REVENUES 3,255 - - - -
554-4554-360010 INTEREST EARNINGS 3,127 5,430 195 - -
554-4554-360110 EARNED BANK INTEREST (1,008) 1,717 (290) - 1,000 554-4554-369400 REBATES/REFUND/REIMBURSMT 5,567 920 221 - 500 TOTAL REVENUE | REFUSE 888,064 984,241 1,252,986 1,212,000 1,072,028 REFUSE

CITY OF LINDSAY BUDGET
554-REFUSE | EXPENSES | REFUSE ACTUAL UNAUDITED UNAUDITED PROJECTED PROPOSED SALARIES & BENEFITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 554-4554-010001 SALARIES - FULL TIME 94,216 127,652 107,803 37,104 20,592 554-4554-010002 SALARIES - PART TIME - - - - -
554-4554-010003 SALARIES - OVERTIME 1,564 818 1,147 1,000 1,000 554-4554-010007 AD'L SALARY:SPACIALTY PAY 799 822 (1,859) 1,690 84 554-4554-010008 TEMPS 2,801 5,797 2,189 - -
554-4554-015000 BENEFITS 364 - (1,066) - -
554-4554-015002 FICA/MEDICARE CITY PAID 6,691 9,060 7,680 3,100 1,582 554-4554-015004 PERS - EPMC - - - - -
554-4554-015005 PERS - EMPLOYER CONTRIBT 9,117 13,955 13,341 3,972 1,646 554-4554-015006 WORKER'S COMPENSATION 7,949 10,692 8,906 2,963 2,622 554-4554-015008 HEALTH/LIFE/DISAB INSURNC 18,763 25,966 25,227 9,143 4,974 554-4554-015009 OPEB CURRENT LIAB EXPENSE 3,001 - - - - 554-4554-015011 DEFERRED COMP BENEFIT 2,572 4,627 2,580 - 796 554-4554-015015 PERS UNFUNDED LIABILITY 27,032 25,893 37,168 61 75 554-4554-015018 BOOT ALLOWANCE 238 75 33 87 -
554-4554-015201 PARS CONTRIBUTION - - - - -
TOTAL SALARIES & BENEFITS 175,107 225,357 203,149 59,120 33,371

SERVICES & SUPPLIES
554-4554-021000 SUPPLIES - - - - 5,000
554-4554-022000 DEPART OPERATING SUPPLIES 9,821 8,783 4,452 5,000 - 554-4554-022006 MAINTENANCE & REPAIR - - - - 150
554-4554-022012 VEHICLE FUEL AND OIL 1,859 2,460 2,376 2,500 2,400 554-4554-022013 VEHICLE ALLOWANCE - - 419 -
554-4554-022015 VEHICLE REPAIR & MAINT - - 132 -
554-4554-023015 SOFTWARE 15,612 15,849 7,766 1,120
554-4554-024004 UNIFROMS & PERSONAL EQUIPMENT - - - - 250 554-4554-031000 PROFESSIONAL SERVICES - 4,816 666,694 754,245 722,000 554-4554-031009 AUDIT SERVICES - - 1,648 - -
554-4554-033001 PHONE & VOICE 732 5,606 981 1,400 1,320 554-4554-034000 LIABILITY INSURANCE 26,092 10,598 23,164 22,271 73 554-4554-036008 OFFICE EQUIPMENT MAINTENANCE - - 16 - - 554-4554-037000 OTHER SERVICES & CHARGES 11,857 16,852 8,247 20,000 25,001 554-4554-037004 DUES & SUBSCRIPTIONS - - 559 - -
554-4554-037018 FINANCE CHARGES - - 2 - -
554-4554-065004 CONTRACT SERVICE-REFUSE 598,272 670,476 - - TOTAL SERVICES & SUPPLIES 664,245 735,440 716,456 806,536 756,194 TOTAL EXPENSES 839,352 960,797 919,605 865,656 789,565
554-REFUSE | USES | CAPITAL IMPROVEMENTS

EXPENSES
554-4554-064000 CAPITAL IMPROVEMENTS - EQUIPMNT - - - - 554-4554-066010 NEW VEHICLE EQUIPMENT - - - -
TOTAL EXPENSES | CAPITAL IMPROVEMENTS - - - - -
TOTAL EXPENSES | REFUSE 839,352 960,797 919,605 865,656 789,565

REFUSE CONTINUED

CITY OF LINDSAY BUDGET

ACTUAL UNAUDITED UNAUDITED PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 2 6 4 - 100
EXPENSES 460 - - - -
TOTAL REFUSE | OPERATIONS (458) 6 4 - 100

ACTUAL UNAUDITED UNAUDITED PROJECTED PROPOSED
555-RECYCLE/BOTTLED BILL FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027

REVENUE
555-4555-347010 RECYCLE REVENUE - - - - 100
555-4555-360110 EARNED BANK INTEREST 2 6 4 - -
TOTAL REVENUE RECYCLE 2 6 4 - 100
555-RECYCLE/BOTTLED BILL FUND | EXPENSES

EXPENSES
555-4555-022000 DEPARTARTMENT OPERATING SUPPPLIES 460 - - - - TOTAL OUTLOW RECYCLE 460 - - - -
Note: includes bottle bill/recycling fund 555

RECYCLE

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 REVENUE 163,989 84,688 60,295 70,361 48,000
EXPENSES 156,334 128,919 39,102 70,361 48,000
TOTAL SUMMARY OF NET CHANGE | VITA-PAKT 7,655 (44,231) 21,193 - - 556-VITA-PAKT | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
556-4556-339150 VITA PAKT USER CHARGES 163,989 84,688 60,295 70,361 48,000 TOTAL REVENUE | VITA-PAKT 163,989 84,688 60,295 70,361 48,000 556-VITA-PAKT | EXPENSES

SALARY & BENEFITS
556-4556-010001 SALARIES - FULL TIME 16,155 16,225 5,995 14,653 - 556-4556-010003 SALARIES - OVERTIME 1,375 497 4 400 -
556-4556-010007 AD'L SALARY:SPECIALTY PAY 302 242 78 425 - 556-4556-015000 BENEFITS - - (36) - -
556-4556-015002 FICA/MEDICARE CITY PAID 1,231 1,238 405 1,000 - 556-4556-015005 PERS - EMPLOYER CONTRIBT 1,675 2,027 741 1,750 - 556-4556-015006 WORKER'S COMPENSATION 1,465 1,326 528 1,102 - 556-4556-015008 HEALTH/LIFE/DISAB INSURNC 2,995 2,704 1,408 1,950 - 556-4556-015011 DEFERRED COMP BENEFIT 128 892 112 470 - 556-4556-015015 PERS UNFUNDED LIABILITY - - 3,232 4,582 - TOTAL SALARY & BENEFITS 25,325 25,151 12,467 26,332 -

SERVICES & SUPPLIES
556-4556-021000 SUPPLIES - - - 3,000 3,000
556-4556-023015 SOFTWARE - - 441 100 -
556-4556-022000 DEPART OPERATING SUPPLIES 3,570 3,485 2,821 - - 556-4556-022006 MAINTENANCE & REPAIR - - - - 1,000
556-4556-022013 VEHICLE ALLOWANCE - - 28 - -
556-4556-031000 PROFESSIONAL SERVICES 52,587 40,595 38,192 38,000 40,000 556-4556-031006 WASTE DISCHARGE PERMIT - - - - -
556-4556-031009 AUDIT SERVICES - - 146 - -
556-4556-032001 UTILITIES-SCE 8,144 7,455 886 20 4,000
556-4556-032006 UTILITIES - - - 809 -
556-4556-034000 LIABILITY INSURANCE - - 2,048 2,000 -
556-4556-036000 REPAIR & MTNCE SERVICES 21,103 - - 100 - 556-4556-036008 OFFICE EQUIPMENT MAINT - - 1 - -
556-4556-037000 OTHER SERVICE & CHARGES - - 18 - -
556-4556-037004 DUES, SUBSCRIPTIONS - - 49 - -
556-4556-037018 FINANCE CHARGE - - 5 - -
556-4556-047001 DEBT INTERST EXPENSE 25,292 - - - -
556-4556-061003 VITAPAKT LEASE PAYMENT 2,313 - - - -
556-4556-061003 CCPI LEASE PAYMENT 18,000 52,233 (18,000) - - TOTAL SERVICES & SUPPLIES 131,010 103,768 26,635 44,029 48,000 TOTAL EXPENSES | VITA-PAKT 156,334 128,919 39,102 70,361 48,000

VITA-PAKT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE - - - - 47,250

EXPENSES - - - - -
TOTAL SUMMARY OF NET CHANGE | COMMUNITY FACILITIES DISTRICT - - - - 47,250 800-COMMUNIT FACILITIES DISTRICT ASSESSMENT | REVENUE

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
800-4800-368090 ASSESSMENT COMMUNITY FACILITIES DISTRICT - - - - 47,250 TOTAL REVENUE | COMMUNITY FACILITES DISTRICT - - - - 47,250 800-COMMUNITY FACILIETS DISTRICT ASSESSMENT | EXPENSES

SALARY & BENEFITS
800-4800-010001 SALARIES - FULL TIME - - - - -
800-4800-015002 FICA/MEDICARE CITY PAID - - - - -
800-4800-015005 PERS - EMPLOYER CONTRIBT - - - - -
800-4800-015006 WORKER'S COMPENSATION - - - - -
800-4800-015008 HEALTH/LIFE/DISAB INSURNC - - - - -
800-4800-015011 DEFERRED COMP BENEFIT - - - - -

TOTAL SALARY & BENEFITS - - - - -

SERVICES & SUPPLIES
800-4800-022000 DEPART OPERATING SUPPLIES - - - - -
800-4800-022002 ADMINISTRATIVE COSTS - - - - -
800-4800-022012 VEHICLE FUEL AND OIL - - - - -
800-4800-031000 PROFESSIONAL SERVICES - - - - -
800-4800-032001 UTILITIES-SCE - - - - -
800-4800-032009 LLAD WATER USAGE - - - - -
800-4800-037018 FINANCE CHARGE - - - - -

TOTAL SERVICES & SUPPLIES - - - - -
TOTAL EXPENSES | SIERRA VIEW - - - - -

COMMUNITY FACILITIES DISTRICT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 21,672 20,108 26,554 25,851 22,000
EXPENSES 34,217 28,944 24,820 21,500 20,576
TOTAL SUMMARY OF NET CHANGE | SIERRA VIEW (12,545) (8,836) 1,734 4,351 1,424 883-SIERRA VIEW ASSESSMENT | REVENUE

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
883-4883-368090 SIERRA VW LANDSCAPE ASSESSMENT 21,672 20,108 26,554 25,851 22,000 TOTAL REVENUE | SIERRA VIEW ASSESSMENT 21,672 20,108 26,554 25,851 22,000 883-SIERRA VIEW ASSESSMENT | EXPENSES

SALARY & BENEFITS
883-4883-010001 SALARIES - FULL TIME 4,893 - - - -
883-4883-015002 FICA/MEDICARE CITY PAID 277 - - - -
883-4883-015005 PERS - EMPLOYER CONTRIBT 652 - - - -
883-4883-015006 WORKER'S COMPENSATION 428 - - - -
883-4883-015008 HEALTH/LIFE/DISAB INSURNC 717 - - - -
883-4883-015011 DEFERRED COMP BENEFIT 35 - - - -
TOTAL SALARY & BENEFITS 7,003 - - - -

SERVICES & SUPPLIES
883-4883-022000 DEPART OPERATING SUPPLIES 46 - - -
883-4883-022002 ADMINISTRATIVE COSTS - - - -
883-4883-022012 VEHICLE FUEL AND OIL - - - -
883-4883-031000 PROFESSIONAL SERVICES 18,147 24,257 20,035 16,000 15,576 883-4883-032001 UTILITIES-SCE 2,017 4,687 2,326 5,500 5,000 883-4883-032009 LLAD WATER USAGE 3,517 - 2,452 - -
883-4883-037018 FINANCE CHARGE - - 7 - -
TOTAL SERVICES & SUPPLIES 23,727 28,944 24,820 21,500 20,576 TOTAL EXPENSES | SIERRA VIEW 34,217 28,944 24,820 21,500 20,576

SIERRA VIEW ASSESSMENT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAU IT

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 7,407 7,710 6,621 9,610
EXPENSES 13,464 8,081 8,144 7,500
TOTAL SUMMARY OF NET CHANGE | HERITAGE AS (6,057) (371) (1,523) 2,110 - 884-HERITAGE ASSESSMENT DIST | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
884-4884-368080 HRTGE PK LNDSCP ASSMT DIS 7,407 7,710 6,621 9,610 6,000 TOTAL REVENUE | HERITAGE PARK 7,407 7,710 6,621 9,610 6,000 884-HERITAGE ASSESSMENT DIST | EXPENSES

SALARY & BENEFITS
884-4884-010001 SALARIES - FULL TIME 866 - - -
884-4884-015002 FICA/MEDICARE CITY PAID 49 - - -
884-4884-015005 PERS - EMPLOYER CONTRIBT 96 - - -
884-4884-015006 WORKER'S COMPENSATION 76 - - -
884-4884-015008 HEALTH/LIFE/DISAB INSURNC 133 - - -
884-4884-015011 DEFERRED COMP BENEFIT 27 - - -
TOTAL SALARIES & BENEFITS 1,246 - - - -

SERVICES & SUPPLIES
884-4884-022000 DEPART OPERATING SUPPLIES - - - -
884-4884-022002 ADMINISTRATIVE COSTS - - - -
884-4884-022012 VEHICLE FUEL AND OIL - - - -
884-4884-031000 PROFESSIONAL SERVICES 9,653 6,457 5,789 4,500 3,780 884-4884-032001 UTILITIES-SCE 218 1,624 735 3,000 2,000 884-4884-032009 LLAD WATER USAGE 2,347 - 1,618 - -
884-4884-037018 FINANCE CHARGE - - 2 - -
TOTAL SERVICES & SUPPLIES 12,218 8,081 8,144 7,500 5,780 TOTAL EXPENSES | HERITAGE PARK 13,464 8,081 8,144 7,500 5,780

HERITAGE PARK LANDSCAPE ASSESSMENT DISTRICT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 4,393 4,524 4,397 5,022 3,000
EXPENSES 4,201 3,580 4,460 3,500 2,598
TOTAL SUMMARY OF NET CHANGE | SAMOA 192 944 (63) 1,522 402 886-SAMOA | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
886-4886-368070 SAMOA ASSESSMENT DISTRICT 4,393 4,524 4,397 5,022 3,000 TOTAL REVENUE 4,393 4,524 4,397 5,022 3,000
886-SAMOA | EXPENSES

SALARY & BENEFITS
886-4886-010001 SALARIES - FULL TIME 500 - - - -
886-4886-015002 FICA/MEDICARE CITY PAID 27 - - - -
886-4886-015005 PERS - EMPLOYER CONTRIBT 60 - - - -
886-4886-015006 WORKER'S COMPENSATION 44 - - - -
886-4886-015008 HEALTH/LIFE/DISAB INSURNC 81 - - - -
886-4886-015011 DEFERRED COMP BENEFIT 12 - - - -
TOTAL SALARIES & BENEFITS 724 - - - -

SERVICES & SUPPLIES
886-4886-022000 DEPART OPERATING SUPPLIES 516 172 - - - 886-4886-022002 ADMINISTRATIVE COSTS - - - - -
886-4886-022012 VEHICLE FUEL AND OIL - - - - -
886-4886-031000 PROFESSIONAL SERVICES 1,701 2,834 3,594 2,500 1,848 886-4886-032001 UTILITIES-SCE 60 574 98 1,000 750
886-4886-032009 LLAD WATER USAGE 1,200 - 768 - -
886-4886-037018 FINANCE CHARGE - - - - -
TOTAL SERVICES & SUPPLIES 3,477 3,580 4,460 3,500 2,598 TOTAL EXPENSES | SAMOA 4,201 3,580 4,460 3,500 2,598

SAMOA ASSESSMENT DISTRICT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 11,385 11,385 14,188 19,505
EXPENSES 11,239 11,467 13,430 10,750
TOTAL SUMMARY OF NET CHANGE | SWEETBRIER 146 (82) 758 8,755 3,248 887-SWEETBRIER TOWNHOUSES | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
887-4887-368075 SWEETBRIER ASSESS DIST 11,385 11,385 14,188 19,505 11,000 TOTAL REVENUE | SWEETBRIER TOWNHOUSES 11,385 11,385 14,188 19,505 11,000 887-SWEETBRIER TOWNHOUSES | EXPENSES

SALARY & BENEFITS
887-4887-010001 SALARIES - FULL TIME 514 - - - -
887-4887-015002 FICA/MEDICARE CITY PAID 29 - - - -
887-4887-015005 PERS - EMPLOYER CONTRIBT 59 - - - -
887-4887-015006 WORKER'S COMPENSATION 45 - - - -
887-4887-015008 HEALTH/LIFE/DISAB INSURNC 79 - - - -
TOTAL SALARIES & BENEFITS 726 - - - -

SERVICES & SUPPLIES
887-4887-016000 DEFERRED COMP BENEFIT 14 - - - -
887-4887-022000 DEPART OPERATING SUPPLIES 1,032 212 - - - 887-4887-022002 ADMINISTRATIVE COSTS - - - - -
887-4887-022012 VEHICLE FUEL AND OIL - - - - -
887-4887-031000 PROFESSIONAL SERVICES 7,169 10,340 11,257 8,000 6,552 887-4887-032001 UTILITIES - 915 337 2,750 1,200
887-4887-032009 LLAD WATER USAGE 2,298 - 1,835 - -
887-4887-037018 FINANCE CHARGE - - 1 - -
TOTAL SERVICES & SUPPLIES 10,513 11,467 13,430 10,750 7,752 TOTAL EXPENSES | SWEETBRIER UNITS 11,239 11,467 13,430 10,750 7,752

SWEETBRIER TOWNHOUSES

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 5,742 5,742 8,771 9,238 7,000
EXPENSES 8,199 14,399 8,065 8,755 4,950
TOTAL SUMMARY OF NET CHANGE | PARKSIDE (2,457) (8,657) 706 483 2,050 888-PARKSIDE | REVENUE

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
888-4888-368085 PARKSIDE ASSESS DIST 5,742 5,742 8,771 9,238 7,000 TOTAL REVENUE | PARKSIDE 5,742 5,742 8,771 9,238 7,000
888-PARKSIDE | EXPENSES

SALARY & BENEFITS
888-4888-010001 SALARIES - FULL TIME 847 - - - -
888-4888-015002 FICA/MEDICARE CITY PAID 47 - - - -
888-4888-015005 PERS - EMPLOYER CONTRIBT 104 - - - -
888-4888-015006 WORKER'S COMPENSATION 74 - - - -
888-4888-015008 HEALTH/LIFE/DISAB INSURNC 114 - - - -
888-4888-015011 DEFERRED COMP BENEFIT 18 - - - -
TOTAL SALARIES & BENEFITS 1,204 - - - -

SERVICES & SUPPLIES
888-4888-022000 DEPART OPERATING SUPPLIES - - - - -
888-4888-022002 ADMINISTRATIVE COSTS - - - - -
888-4888-022012 VEHICLE FUEL AND OIL - - - - -
888-4888-031000 PROFESSIONAL SERVICES 3,280 12,499 4,765 4,500 2,700 888-4888-032001 UTILITIES-SCE 218 1,900 732 1,055 2,250 888-4888-032009 LLAD WATER USAGE 3,497 - 2,566 3,200 -
888-4888-037000 OTHER SERVICES & CHARGES - - - - -
888-4888-037018 FINANCE CHARGE - - 2 - -
TOTAL SERVICES & SUPPLIES 6,995 14,399 8,065 8,755 4,950 TOTAL EXPENSES | PARKSIDE ESTATES 8,199 14,399 8,065 8,755 4,950

PARKSIDE ASSESSMENT

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 9,335 5,886 6,328 6,532 6,000
EXPENSES 46,336 6,375 5,606 6,000 4,164
TOTAL SUMMARY OF NET CHANGE | SIERRA VISTA (37,001) (489) 722 532 1,836 889-SIERRA VISTA ASSESSMENT | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
889-4889-368076 SIERRA VISTA ASSESSMENT 9,335 5,886 6,328 6,532 6,000 TOTAL REVENUE | SIERRA VISTA ASSESSMENT 9,335 5,886 6,328 6,532 6,000 889-SIERRA VISTA ASSESSMENT | EXPENSES

SALARIES & BENEFITS
889-4889-010001 SALARIES - FULL TIME 6,327 24 - - -
889-4889-010002 SALARIES - PART TIME 65 -
889-4889-015002 FICA/MEDICARE CITY PAID 360 1 - - -
889-4889-015005 PERS - EMPLOYER CONTRIBT 722 4 - - -
889-4889-015006 WORKER'S COMPENSATION 525 2 - - -
889-4889-015008 HEALTH/LIFE/DISAB INSURNC 710 - - - -
889-4889-015011 DEFERRED COMP BENEFIT 92 1 - - -
TOTAL SALARIES & BENEFITS 8,801 32 - - -

SERVICES & SUPPLIES
889-4889-022000 DEPART OPERATING SUPPLIES 26,456 (1,045) - - - 889-4889-022002 ADMINISTRATIVE COSTS - - - - -
889-4889-031000 PROFESSIONAL SERVICES 11,079 4,186 2,802 2,000 1,164 889-4889-032001 UTILITIES - 3,202 2,133 4,000 3,000
889-4889-032009 LLAD WATER USAGE - - 666 - -
889-4889-037018 FINANCE CHARGE - - 5 - -
TOTAL SERVICES & SUPPLIES 37,535 6,343 5,606 6,000 4,164 TOTAL EXPENSES | SIERRA VISTA ASSESSMENT 46,336 6,375 5,606 6,000 4,164

SIERRA VISTA ASSESSMENT

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
FY 2023 FY 2024 FY 2025 FY 2026 FY2027
REVENUE 3,297 4,221 3,732 4,558 4,000
EXPENSES 3,556 2,774 4,817 3,000 3,660
TOTAL SUMMARY OF NET CHANGE | MAPLE VALLEY ASSESSMENT (259) 1,447 (1,085) 1,558 340 890-MAPLE VALLEY ASSESSMENT | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
890-4890-368077 MAPLE VALLEY ASSESSMENT 3,297 4,221 3,732 4,558 4,000 TOTAL REVENUE | MAPLE VALLEY ASSESSMENT 3,297 4,221 3,732 4,558 4,000 890-MAPLE VALLEY ASSESSMENT | EXPENSES

SALARIES & BENEFITS
890-4890-010001 SALARIES - FULL TIME 526 - - - -
890-4890-015002 FICA/MEDICARE CITY PAID 29 - - - -
890-4890-015005 PERS - EMPLOYER CONTRIBT 61 - - - -
890-4890-015006 WORKER'S COMPENSATION 46 - - - -
890-4890-015008 HEALTH/LIFE/DISABILITY INSURANCE 83 - - - - 890-4890-015011 DEFERRED COMP BENEFIT 14 - - - -
TOTAL SALARIES & BENEFITS 759 - - - -

SERVICES & SUPPLIES
890-4890-022000 DEPART OPERATING SUPPLIES - - - - -
890-4890-022002 ADMINISTRATIVE COSTS - - - - -
890-4890-031000 PROFESSIONAL SERVICES 1,161 1,448 3,157 1,000 660 890-4890-032001 UTILITIES - 1,326 635 2,000 3,000
890-4890-032009 LLAD WATER USAGE 1,637 - 1,023 -
890-4890-037018 FINANCE CHARGE - - 2 - -
TOTAL SERVICES & SUPPLIES 2,798 2,774 4,817 3,000 3,660 TOTAL EXPENSES | MAPLE VALLEY ASSESSMENT 3,556 2,774 4,817 3,000 3,660

MAPLE VALLEY ASSESSMENT

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
FY 2023 FY 2024 FY 2025 FY 2026 FY2027
REVENUE 15,445 16,495 20,760 20,760 20,800
EXPENSES 26,430 20,522 22,235 23,000 17,700
TOTAL SUMMARY OF NET CHANGE | PELOUS RANCH (10,985) (4,027) (1,475) (2,240) 3,100 891-PELOUS RANCH | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
891-4891-368091 PELOUS RANCH LLAD 15,445 16,495 20,760 20,760 20,800 TOTAL REVENUE | PELOUS RANCH 15,445 16,495 20,760 20,760 20,800 891-PELOUS RANCH | EXPENSES

SALARIES & BENEFITS
891-4891-010001 SALARIES - FULL TIME 1,618 - - - -
891-4891-015002 FICA/MEDICARE CITY PAID 89 - - - -
891-4891-015005 PERS - EMPLOYER CONTRIBT 182 - - - -
891-4891-015006 WORKER'S COMPENSATION 142 - - - -
891-4891-015008 HEALTH/LIFE/DISAB INSURNC 280 - - - -
891-4891-015011 DEFERRED COMP BENEFIT 51 - - - -
TOTAL SALARIES & BENEFITS 2,362 - - - -

SERVICES & SUPPLIES
891-4891-022000 DEPART OPERATING SUPPLIES - - - - -
891-4891-022002 ADMINISTRATIVE COSTS - - - - -
891-4891-022012 VEHICLE FUEL AND OIL - - - - -
891-4891-031000 PROFESSIONAL SERVICES 12,593 10,713 9,180 8,000 7,200 891-4891-032001 UTILITIES - 9,809 5,244 15,000 10,500
891-4891-032009 LLAD WATER USAGE 11,475 - 7,799 - -
891-4891-037018 FINANCE CHARGE - - 12 - -
TOTAL SERVICES & SUPPLIES 24,069 20,522 22,235 23,000 17,700 TOTAL EXPENSES | PELOUS RANCH 26,430 20,522 22,235 23,000 17,700

PELOUS RANCH

CITY OF LINDSAY BUDGET

SUMMARY OF NET CHANGE AUCTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
FY 2023 FY 2024 FY 2025 FY 2026 FY2027
REVENUE 25,000 15,000

EXPENSES - -
TOTAL SUMMARY OF NET CHANGE | O'HARA - - - 25,000 15,000 893-O'HARA | REVENUE ACTUAL ACTUAL

UNAUDITE

D PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
893-4893-368091 O'HARA - - - 25,000 15,000
TOTAL REVENUE | O'HARA - - - 25,000 15,000
893-O'HARA | EXPENSES

SALARIES & BENEFITS
893-4893-010001 SALARIES - FULL TIME - - - - -
893-4893-015002 FICA/MEDICARE CITY PAID - - - - -
893-4893-015005 PERS - EMPLOYER CONTRIBT - - - - -
893-4893-015006 WORKER'S COMPENSATION - - - - -
893-4893-015008 HEALTH/LIFE/DISAB INSURNC - - - - -
893-4893-015011 DEFERRED COMP BENEFIT - - - - -

TOTAL SALARIES & BENEFITS - - - - -

SERVICES & SUPPLIES
893-4893-022000 DEPART OPERATING SUPPLIES - - - - -
893-4893-022002 ADMINISTRATIVE COSTS - - - - -
893-4893-022012 VEHICLE FUEL AND OIL - - - - -
893-4893-031000 PROFESSIONAL SERVICES - - - - -
893-4893-032001 UTILITIES - - - - -
893-4893-032009 LLAD WATER USAGE - - - - -
893-4893-037018 FINANCE CHARGE - - - - -

TOTAL SERVICES & SUPPLIES - - - - -
TOTAL EXPENSES | O'HARA - - - - -
O'HARA

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
612-2008 EDEF 5786 | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE - - 503 - 500
EXPENSES - - - - 500
TOTAL 2008 EDEF | SUMMARY OF NET CHANGE - - 503 - -
612-2008 EDEF 5786 | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
612-4612-300888 PROGRAM INCOME-BIZ LOANS - - 503 - 500
612-4612-360010 INTEREST EARNINGS - - - - -
TOTAL REVENUE | 2008 EDEF - - 503 - 500
612-2008 EDEF 5786 | EXPENSES

EXPENSES
612-4612-090300 FORWARD TO HCD - - - - 500.00
TOTAL EXPENSES | 2008 EDEF - - - - 500.00
2008 EDEF

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
660-RDA OBLIGATION | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 911,914 904,399 923,000 911,157 891,631
EXPENSES 290,432 217,789 873,852 889,781 891,516
TOTAL RDA OBLIGATION| SUMMARY OF NET CHANGE 621,482 686,610 49,148 21,376 115 660-RDA OBLIGATION | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
660-4660-300999 REVENUE- CDBG LOAN PAYMENTS - - 503 297 - 660-4660-345030 RORF REVENUE- RPTTF FUND 911,385 903,956 907,356 910,856 891,631 660-4660-360010 INTERTEST EARNINGS 365 8 1,913 4 -
660-4660-360110 EARNED BANK INTEREST 164 435 286 - -
660-4660-369400 REBATES/REFUND/REIMBURSMENT - - 12,942 - - TOTAL REVENUE | RDA OBLIGATION 911,914 904,399 923,000 911,157 891,631 660-RDA OBLIGATION | EXPENSES

SALARIES & BENEFITS
660-4660-010001 SALARIES - FULL TIME 1,923 - - - -
660-4660-015002 FICA/MEDICARE CITY PAID 241 12 - - -
660-4660-015004 PERS - EPMC - - - - -
660-4660-015005 PERS - EMPLOYER CONTRIBT 332 25 - - -
660-4660-015006 WORKER'S COMPENSATION 277 19 - - -
660-4660-010007 AD'L SALARY-SPECIALTY PAY 26 - - - -
660-4660-015008 HEALTH/LIFE/DISAB INSURNC 494 36 - - -
660-4660-016000 DEFERRED COMP 154 8 - - -
TOTAL SALARIES & BENEFITS 3,447 100 - - -

SERVICES & SUPPLIES
660-4660-031000 PROFESSIONAL SERVICES - 8,344 7,120 5,150 4,500 660-4660-095001 PERSONNEL SERVICES 1,514 220 - - -
TOTAL SERVICES & SUPPLIES 1,514 8,564 7,120 5,150 4,500 TOTAL EXPENSES | RDA OBLIGATION 4,961 8,664 7,120 5,150 4,500 660 RDA OBLIGATION | EXPENSES | DEBT SERVICING

EXPENSES
660-4660-047001 DEBT INTEREST EXPENSE 285,471 209,125 331,732 319,631 302,016 660-4660-047002 PRINCIPAL PAYMENT ON LTD - - 535,000 565,000 585,000 TOTAL EXPENSES | DEBT SERVICING 285,471 209,125 866,732 884,631 887,016 TOTAL EXPENSES | RDA OBLIGATION 290,432 217,789 873,852 889,781 891,516 RDA

CITY OF LINDSAY BUDGET
662-SUCCESSOR AGENCY | SUMMARY OF NET CHANGE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027
REVENUE 5,091 3,963 7,635 7,133 6,500

EXPENSES - - - - -
TOTAL SUCCESSOR AGENCY | SUMMARY OF NET CHANGE 5,091 3,963 7,635 7,133 6,500 662- SUCCESSOR AGENCY | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
662-4662-300999 REVENUE- CDBG LOAN - - 4,932 5,218 5,000 662-4662-360010 INTEREST EARNINGS 5,091 3,962 2,702 1,915 1,500 662-4662-360110 EARNED BANK INTEREST - 1 1 - -
TOTAL REVENUE | SUCCESSOR AGENCY 5,091 3,963 7,635 7,133 6,500 662 SUCCESSOR AGENCY | EXPENSES

EXPENSES
662-4662-095004 TCHA ADMINISTRATION FEES - - - - -
TOTAL EXPENSES | SUCCESSOR AGENCY - - - - -
662-SUCCESSOR AGENCY | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - - -

DEBT INTEREST EXPENSE - - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -

SUCCESSOR AGENCY

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
699-SRRP REVOLVING LOAN FUND | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE - 1,154 - - -

EXPENSES - - - - -
TOTAL SRRP REVOLVING LOAN FUND| SUMMARY OF NET CHANGE - 1,154 - - - 699- SRRP REVOLVING LOAN FUND | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027

REVENUE - - - - -
699-4699-354040 OTHER FINES & FORFEITS - 1,154 - - -

INTEREST EARNINGS - - - - -

EARNED BANK INTEREST - - - - -
TOTAL REVENUE - 1,154 - - -
699- SRRP REVOLVING LOAN FUND | EXPENSES

EXPENSES

TCHA ADMINISTRATION FEES - - - - -

TOTAL EXPENSES - - - - -
699-SRRP REVOLVING LOAN FUND | EXPENSES

EXPENSES - - - - -

PRINCIPAL PAYMENT ON LTD - - - - -

DEBT INTEREST EXPENSE - - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | SRRP REVOLVING LOAN FUND - - - - -

SRRP REVOLVING LOAN FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
700-CDBG REVOLVING LOAN FUND| SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 6,261 5,265 63,405 60,376 37,500
EXPENSES 89,586 71,601 71,792 65,521 37,000
TOTAL CDBG REVOLVING LN | SUMMARY OF NET CHANGE (83,325) (66,336) (8,387) (5,145) 500 700- CDBG REVOLVING LOAN FUND | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED FY 2023 FY 2024 FY 2025 FY 2026 FY2027

REVENUE
700-4700-300777 SHE LOAN PORTFOLIO PAYMENTS - - 34,552 36,566 20,000 700-4700-300999 REVENUE -CDBG LOAN PAYMENTS - - 23,537 20,292 15,000 700-4700-360010 INTEREST EARNINGS 6,258 5,433 5,316 3,518 2,500 700-4700-360110 EARNED BANK INTEREST 3 (168) - - -
TOTAL REVENUE | CDBG REVOLVING LN 6,261 5,265 63,405 60,376 37,500 700- CDBG REVOLVING LOAN FUND | EXPENSES

SALARIES & BENEFITS
700-4700-010001 SALARIES - FULL TIME 1,980 - - - -
700-4700-015000 BENEFITS - - 3,466 - -
700-4700-015002 FICA/MEDICARE CITY PAID 682 535 364 705 - 700-4700-015004 PERS - EPMC - - - - -
700-4700-015005 PERS - EMPLOYER CONTRIBT 1,586 1,503 1,035 2,000 - 700-4700-015006 WORKER'S COMPENSATION 1,037 872 582 1,100 - 700-4700-010007 AD'L SALARY-SPECIALTY PAY 9 - - - -
700-4700-015008 HEALTH/LIFE/DISAB INSURNC 2,331 1,947 1,250 4,400 - 700-4700-016000 DEFERRED COMP BENEFIT 574 461 312 550 - TOTAL SALARIES & BENEFITS 8,199 5,318 7,009 8,755 -

SERVICES & SUPPLIES
700-4700-090300 FORWARD PI TO HCD 71,411 54,546 52,350 44,704 27,000 700-4700-095001 PERSONNEL SERVICES 9,976 9,967 12,639 12,062 10,000 700-4700-096013 LOANS/PROJECT - 1,720 (206) -
700-4700-098002 BAD DEBT LOAN - 50 - -
TOTAL SERVICES & SUPPLIES 81,387 66,283 64,783 56,766 37,000 TOTAL SERVICES & SUPPLIES 89,586 71,601 71,792 65,521 37,000 700-CDBG REVOLVING LOAN FUND | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - -

DEBT INTEREST EXPENSE - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | CDBG REVOLVING LN 89,586 71,601 71,792 65,521 37,000

CDBG REVOLVING LOAN FUND

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
702-HFA-HELP-LHBP | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 2,401 1,535 35,076 7,973 6,700
EXPENSES - 1,531 3,647 - 100
TOTAL HFA-HELP -LHBP| SUMMARY OF NET CHANGE 2,401 4 31,429 7,973 6,600 702- CHFA-HELP LHBP | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
702-4702-300666 LOAN PAYMENTS - - -
702-4702-300999 REVENUE -CDBG LOAN PAYMENTS - - 25,583 7,155 6,000 702-4702-360010 INTEREST EARNINGS 2,402 1,531 4,315 818 700 702-4702-360110 EARNED BANK INTEREST (1) 4 - - -
702-4702-369090 OTHER MISC REVENUES - 5,178 - -
TOTAL REVENUE | CHFA-HELP LHBP 2,401 1,535 35,076 7,973 6,700 702- CHFA-HELP LHBP | EXPENSES

EXPENSES
702-4702-096013 LOAN/PROJECT - - 40 - 100
702-4702-096013 LOAN/PROJECT 1,531 3,607 - -
TOTAL EXPENSES | CHFA-HELP LHBP - 1,531 3,647 - 100
702-CHFA-HELP LHBP | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - - -

DEBT INTEREST EXPENSE - - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES CHFA-HELP LHBP - 1,531 3,647 - 100

HFA-HELP-LHBP

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
720-HOME REVOLVING LN | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 16,721 24,824 255,580 132,461 104,000
EXPENSES 304,456 261,370 239,225 179,350 100,000
TOTAL HOME REVOLVING LN | SUMMARY OF NET CHANGE (287,735) (236,546) 16,355 (46,889) 4,000 720- HOME REVOLVING | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
720-4720-300777 SHE LOAN PORFOLIO PAYMENTS - - 88,417 84,908 60,000 720-4720-300888 PROGRAM INCOME-BIZ LOANS - - - - -
720-4720-300999 REVENUE -CDBG LOAN PAYMENTS - - 115,866 43,575 40,000 720-4720-360010 INTEREST EARNINGS 16,715 25,096 51,297 3,978 4,000 720-4720-360110 EARNED BANK INTEREST 6 (272) - - -
720-4720-369090 OTHER MISC REVENUES - - - - -
TOTAL REVENUE | HOME REVOLVING 16,721 24,824 255,580 132,461 104,000 720- HOME REVOLVING | EXPENSES |

SALARIES & BENEFITS
720-4720-010001 SALARIES - FULL TIME 1,980 - - - -
720-4720-015000 BENEFITS - 963 5,089 - -
720-4720-015002 FICA/MEDICARE CITY PAID 1,015 - 604 1,450 - 720-4720-015004 PERS - EPMC - - - - -
720-4720-015005 PERS - EMPLOYER CONTRIBT 2,404 2,716 1,700 3,200 - 720-4720-015006 WORKER'S COMPENSATION 1,563 1,548 955 2,000 - 720-4720-010007 AD'L SALARY-SPECIALTY PAY 9 - - - -
720-4720-015008 HEALTH/LIFE/DISAB INSURNC 3,338 3,175 1,937 8,200 - 720-4720-016000 DEFERRED COMP BENEFIT 899 881 532 1,000 - TOTAL SALARIES & BENEFITS 11,208 9,283 10,817 15,850 -

SERVICES & SUPPLIES
720-4720-033002 BAD DEBT EXPENSE - - - - -
720-4720-090300 FORWARD PI TO HCD 277,264 234,391 208,576 140,000 90,000 720-4720-095001 PERSONNEL SERVICES 15,984 17,696 19,832 23,500 10,000 720-4720-096013 LOANS/PROJECT - - - - -
TOTAL SERVICES & SUPPLIES 293,248 252,087 228,408 163,500 100,000 720-HOME REVOLVING | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - -

DEBT INTEREST EXPENSE - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | HOME REVOLVING 304,456 261,370 239,225 179,350 100,000

HOME REVOLVING LOAN

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
750-2010 CAL HOME | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE - - 32,422 - -

EXPENSES - - - - -
TOTAL STORM DRAIN SYSTEM | SUMMARY OF NET CHANGE - - 32,422 - - 750- 2010 CAL HOME | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
750-4750-300777 SHE LOAN PORFOLIO PAYMENTS - - 32,422 - - 750-4750-300999 REVENUE -CDBG LOAN PAYMENTS - - - - -
TOTAL REVENUE | 2010 CAL HOME - - 32,422 - -
750- 2010 CAL HOME | EXPENSES

EXPENSES
750-4750-031000 PROFESSIONAL SERVICES-CENTRAL VALLEY - - - - - 750-4750-090300 FORWARD PI TO HCD - - - - -
750-4750-096013 LOAN/PROJECT - - - - -
750-4750-096013 LOAN/PROJECT-CENTRAL VALLELY - - - - -

TOTAL EXPENSES - - - - -
750-2010 CAL HOME | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - - -

DEBT INTEREST EXPENSE - - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | 2010 CAL HOME - - - - -

CAL HOME

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
779-2000 HOME | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE 29 14 15,602 48 10,000
EXPENSES - - 40,072 140 10,000
TOTAL 2000 HOME | SUMMARY OF NET CHANGE 29 14 (24,470) (92) - 779- 2000 HOME | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
779-4779-305011 OTHER REVENUES - - 15,574 - 10,000
779-4779-360110 EARNED BANK INTEREST 29 14 28 48 -
TOTAL REVENUE | 2000 HOME 29 14 15,602 48 10,000
779- 2000 HOME | EXPENSES

EXPENSES
779-4779-037000 OTHER SERVICES & CHARGES - - - 140 10,000 779-4779-096013 LOAN/PROJECT - - 40,072 - -
779-4779-099002 WRITE-OFF-UNCOLLECTIBLE - - - - -
TOTAL EXPENSES | 2000 HOME - - 40,072 140 10,000
779-2000 HOME | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - - -

DEBT INTEREST EXPENSE - - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | 2000 HOME - - 40,072 140 10,000
2000 HOME

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
781-CAL HOME RLF | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE - (3) 54,841 43,070 43,000
EXPENSES 19,542 16,058 147,427 93,585 43,000
TOTAL CAL HOME RLF | SUMMARY OF NET CHANGE (19,542) (16,061) (92,586) (50,515) - 781- CAL HOME RLF | REVENUE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
781-4781-300666 CONTRA ACT LOAN PAYMENTS - - - - -
781-4781-300777 SHE LOAN PORFOLIO PAYMENTS - - 54,821 43,070 43,000 781-4781-300999 REVENUE -CDBG LOAN PAYMENTS - - - - -
781-4781-360010 INTEREST EARNINGS - - -
781-4781-360110 EARNED BANK INTEREST - (3) - - -
781-4781-369090 OTHER MISC REVENUES - 20 - -
TOTAL REVENUE |CAL HOME RLF - (3) 54,841 43,070 43,000
781- CAL HOME RLF | EXPENSES

EXPENSES
781-4781-010001 SALARIES - FULL TIME - - - - -
781-4781-015000 BENEFITS - - 2,101 - -
781-4781-015002 FICA/MEDICARE CITY PAID 116 173 171 300 - 781-4781-015004 PERS - EPMC - - - - -
781-4781-015005 PERS - EMPLOYER CONTRIBT 279 502 502 800 - 781-4781-015006 WORKER'S COMPENSATION 184 280 280 435 - 781-4781-015008 HEALTH/LIFE/DISAB INSURNC 348 573 581 1,800 - 781-4781-016000 DEFERRED COMP BENEFIT 113 153 154 250 - 781-4781-033002 BAD DEBT EXPENSE - - - - -
781-4781-090300 FORWARD PI TO HCD 16,403 11,175 136,875 85,000 38,000 781-4781-095001 PERSONNEL SERVICES 2,099 3,202 6,763 5,000 5,000 781-4781-096013 LOANS/PROJECT 20 - 20 -
TOTAL EXPENSES 19,542 16,058 147,427 93,585 43,000
781 -CAL HOME RLF | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - -

DEBT INTEREST EXPENSE - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | CAL HOME RLF 19,542 16,058 147,427 93,585 43,000

CAL HOME RLF

CITY OF LINDSAY BUDGET

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
870-2008 CAL HOME 4912 | SUMMARY OF NET CHANGE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 REVENUE - - 60,000 48,900 15,000

EXPENSES - - - - -
TOTAL 2008 CAL HOME | SUMMARY OF NET CHANGE - - 60,000 48,900 15,000 870- 2008 CAL HOME 4912 | REVENUE

ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
REVENUE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
870-4870-300777 SHE LOAN PORFOLIO PAYMENTS - - 60,000 48,900 15,000 870-4870-300999 REVENUE -CDBG LOAN PAYMENTS - - - - -
870-4870-360010 INTEREST EARNINGS - - - - -
TOTAL REVENUE | 2008 CAL HOME - - 60,000 48,900 15,000
870- 2008 CAL HOME | EXPENSES

EXPENSES
870-4870-033002 BAD DEBT EXPENSE - - - - -
870-4870-095003 SUPPLIES & MATERIALS - - - - -
870-4870-096013 LOANS/PROJECT - - - - -
TOTAL EXPENSES | 2008 CAL HOME - - - - -
870 -CAL HOME RLF | EXPENSES | DEBT SERVICING

EXPENSES

PRINCIPAL PAYMENT ON LTD - - - - -

DEBT INTEREST EXPENSE - - - - -
TOTAL EXPENSES | DEBT SERVICING - - - - -
TOTAL EXPENSES | 2008 CAL HOME - - - - -
2008 CAL HOME 4912
Serving the City of Lindsay
1 2 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
3 GENERAL FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027
4 FUNDS FROM RESERVES - - - 2,000,000 580,000
5 TRANSFER IN - - 6,550,534 1,233,527 1,384,230
6 REVENUE 10,058,291 10,064,396 9,939,780 9,928,827 10,189,292 7 EXPENSES FOR OPERATING 7,634,091 7,500,836 6,994,830 8,799,993 10,922,515 8 LONG TERM DEBT 461,259 530,031 530,494 1,585,190 225,464 9 CAPITAL IMPROVEMENT 652,902 2,234,809 75,850 547,515 155,000 10 TRANSFER OUT 1,296,104 - - 1,983,486 850,000
11 TOTAL SUMMARY OF NET CHANGE 13,936 (201,280) 8,889,140 246,170 543 12 13 GENERAL FUND REVENUE BY SOURCE ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 14 REVENUE SOURCE FY 2023 FY 2024 FY 2025 FY 2026 FY2027 15 TAXES & FEES 7,003,335 6,874,100 7,057,348 6,683,181 7,495,021 16 LICENSES & PERMITS 423,697 463,754 576,134 668,621 854,247 17 MONEY AND PROPERTY USE 1,106,948 306,414 324,173 577,285 902,400 18 CHARGES FOR SERVICE 43,437 52,655 54,228 50,240 54,350 19 FINES 12,690 16,889 14,064 9,800 10,750
20 INTERGOVERNMENTAL 960,622 487,371 278,419 231,257 357,580 21 OTHER SOURCES & USES 409,321 216,137 742,072 1,417,068 62,650 22 MILITARY BANNERS 7,250 2,375 1,875 1,375 500
23 OUT OF COUNTY FIRE - - 268,973 290,000 391,794
24 HURTADO FIRE EQUIPMENT - 1,615,460 384,540 - 60,000
25 PUBLIC SAFETY ASSET FORFITURE 13 35 - - -
26 EMERGENCY OPERATIONS 90,978 29,206 237,954 - -
27 TOTAL GENERAL FUND REVENUE 10,058,291 10,064,396 9,939,780 9,928,827 10,189,292 28 29 GENERAL FUND EXPENSES
30 DEPARTMENTS ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 31 CITY ATTORNEY FY 2023 FY 2024 FY 2025 FY 2026 FY2027 32 SALARY & BENEFITS - - - - 0
33 SERVICES & SUPPLIES 101,856 229,427 178,861 167,000 100,000 34 CITY ATTORNEY EXPENSES 101,856 229,427 178,861 167,000 100,000 35 36 CITY COUNCIL
37 SALARY & BENEFITS - - - - -
38 SERVICES & SUPPLIES 41,087 92,963 27,275 71,000 166,920 39 CITY COUNCIL EXPENSES 41,087 92,963 27,275 71,000 166,920

BUDGET SUMMARY
40 42 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
43 CITY CLERK/HUMAN RESOURCES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 44 SALARY & BENEFITS 20,557 38,717 - - -
45 SERVICES & SUPPLIES 113,462 125,351 76,808 - -
46 CITY MANAGER EXPENSES 134,019 164,068 76,808 - -
47 48 CITY MANAGER
49 SALARY & BENEFITS 199,538 165,369 120,416 333,150 475,425 50 SERVICES & SUPPLIES 35,457 51,880 580,838 244,220 299,805 51 CITY MANAGER EXPENSES 234,995 217,249 701,254 577,370 775,230 52 53 FINANCE
54 SALARY & BENEFITS 215,295 255,437 126,714 618,858 908,417 55 SERVICES & SUPPLIES 123,303 148,036 59,752 463,286 407,997 56 FINANCE EXPENSES 338,599 403,473 186,466 1,082,144 1,316,414 57 58 NON-DEPARTMENTAL
59 SALARY & BENEFITS 73,087 44,455 68,806 57,030 57,500 60 SERVICES & SUPPLIES 250,881 176,946 71,274 512,510 325,400 61 NON DEPARTMENTAL EXPENSES 323,968 221,401 140,080 569,540 382,900 62 63 EMERGENCY OPERATIONS NON-ADMINISTRTIVE (FLOODS/COVID) 64 SALARY & BENEFITS 97,583 48 - - -
65 SERVICES & SUPPLIES 240,182 18,094 - - -
66 EMERGENCY NON-ADMIN EXPENSES 337,766 18,142 - - -
67 68 EMERGENCY OPERATIONS ADMIN SALARY
69 SALARY & BENEFITS 88,292 9,846 1,089 - -
70 SERVICES & SUPPLIES 6,368 - - - -
71 EMERGENCY OPERATIONS ADM EXPENSES 94,660 9,846 1,089 - - 72 73 PUBLIC SAFETY
74 SALARY & BENEFITS 3,383,095 3,591,015 3,356,889 3,379,120 4,152,719 75 SERVICES & SUPPLIES 1,120,215 662,016 707,876 782,812 680,343 76 PUBLIC SAFETY EXPENSES 4,503,310 4,253,031 4,064,765 4,161,932 4,833,062 77 78 PUBLIC SAFETY OUT OF COUNTY FIRE
79 SALARY & BENEFITS - - 16,780 55,000 380,794
80 SERVICES & SUPPLIES - - 8,680 5,000 11,000
81 CITY SERVICES EXPENSES - - 25,460 60,000 391,794
82 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
83 MILITARY BANNER FY 2023 FY 2024 FY 2025 FY 2026 FY2027 84 SALARY & BENEFITS - - - - -
85 SERVICES & SUPPLIES - - 1,927 500 750
86 CITY SERVICES EXPENSES - - 1,927 500 750
87 88 PUBLIC SAFETY HURTADO FUNDS
89 SALARY & BENEFITS - - - - -
90 SERVICES & SUPPLIES - - 2,938 32,600 60,000
91 CITY SERVICES EXPENSES - - 2,938 32,600 60,000
92 CITY SERVICES
93 SALARY & BENEFITS 469,740 666,455 334,113 644,024 936,438 94 SERVICES & SUPPLIES 172,922 251,740 321,701 378,403 595,313 95 CITY SERVICES EXPENSES 642,662 918,195 655,814 1,022,427 1,531,751 96 97 COMMUNITY DEVELOPMENT
98 SALARY & BENEFITS 183,045 246,307 170,162 60,647 56,218 99 SERVICES & SUPPLIES 96,709 78,205 169,030 176,285 58,281 100 COMMUNITY DEVELOPMENT EXPENSES 279,754 324,512 339,192 236,932 114,499 101
102 PARKS
103 SALARY & BENEFITS 171,792 185,017 157,473 27,862 343,888 104 SERVICES & SUPPLIES 127,569 101,927 131,212 226,535 259,716 105 PARKS EXPENSES 299,362 286,944 288,685 254,397 603,604 106
107 STREETS
108 SALARY & BENEFITS 252,467 231,819 206,943 315,986 429,937 109 SERVICES & SUPPLIES 25,371 45,579 57,268 61,353 46,429 110 PARKS EXPENSES 277,838 277,398 264,211 377,339 476,366 111
112 INFORMATION TECHNOLOGY (IT)
113 SALARY & BENEFITS - - - - -
114 SERVICES & SUPPLIES 22,149 84,187 30,044 184,933 154,225 115 IT EXPENSES 22,149 84,187 30,044 184,933 154,225
116
117 OPIOID EXPENSES
118 SALARY & BENEFITS - - - - -
119 SERVICES & SUPPLIES - - - 820 5,000
120 OPIOID EXPENSES - - - 820 5,000
121
122
123 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
124 PUBLIC SAFETY WELLNESS GRANT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 125 SALARY & BENEFITS - - - -
126 SERVICES & SUPPLIES - - 2,600 736 5,000
127 PUBLIC SAFETY WELLNESS EXPENSES - - 2,600 736 5,000 128
129 BVP VEST PROGRAM MATCH
130 SALARY & BENEFITS - - - - -
131 SERVICES & SUPPLIES - - 7,014 - 5,000
132 BVP VEST PROGRAM EXPENSES - - 7,014 - 5,000
133
134 VOLUNTEER FIRE CAPACITY
135 SALARY & BENEFITS - - - - -
136 SERVICES & SUPPLIES - - 347 - -
137 VOLUNTEER FIRE CAPACITY EXPENSES - - - - -
138
139 PUBLIC SAFETY ASSET FORFITURE
140 SALARY & BENEFITS - - - - -
141 SERVICES & SUPPLIES 2,066 - - 323 -
142 PUBLIC SAFETY ASSET FORFITURE EXPENSES 2,066 - - 323 - 143
144
145 TOTAL GENERAL FUND OPERATING EXPENSES 7,634,091 7,500,836 6,994,483 8,799,993 10,922,515 146
147 LONG TERM DEBT 461,259 530,031 530,494 1,585,190 225,464 148
149 CAPITAL IMPROVEMENTS 652,902 2,234,809 75,850 547,515 155,000 150 TOTAL GENERAL FUND EXPENSES 8,748,252 10,265,676 7,600,827 10,932,698 11,302,979 151
152
153 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
154 AMERICAN RESCUE PLAN ACT (ARPA) FY 2023 FY 2024 FY 2025 FY 2026 FY2027 155 FUNDS FROM RESERVES - - - 1,761,815 -
156 TRANSFER IN - - - - -
157 REVENUE 605,716 289,772 463,267 - -
158 EXPENSES FOR OPERATING 106,602 - 36,013 - -
159 LONG TERM DEBT - - - - -
160 CAPITAL IMPROVEMENT 499,114 289,772 427,254 1,761,815 - 161 TRANSFER OUT - - - - -
162 TOTAL SUMMARY OF NET CHANGE 0 - - - -
163
164 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
165 MCDERMONT FY 2023 FY 2024 FY 2025 FY 2026 FY2027
166 FUNDS FROM RESERVES - - - - -
167 TRANSFER IN - 609,388 - - -
168 REVENUE - 2,483 9,683 - -
169 EXPENSES FOR OPERATING - 23,810 - - -
170 LONG TERM DEBT - - - - -
171 CAPITAL IMPROVEMENT - 22,500 578,454 - -
172 TRANSFER OUT - - - - -
173 TOTAL SUMMARY OF NET CHANGE - 565,561 (568,771) - - 174
175 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
176 RECREATION FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 177 FUNDS FROM RESERVES - - - - 1
178 TRANSFER IN 306,421 - - 497,921 497,921
179 REVENUE 677,591 863,754 674,910 775,525 870,309
180 EXPENSES FOR OPERATING 935,665 937,795 912,845 917,480 981,043 181 LONG TERM DEBT 76,604 40,935 132,075 132,023 131,968 182 CAPITAL IMPROVEMENT 19,857 221,826 45,348 80,000 80,000 183 TOTAL SUMMARY OF NET CHANGE (48,114) (336,802) (415,358) 143,943 175,220 184
185 RECREATION REVENUE BY SOURCE
186 REVENUE SOURCES
187 COMMUNITY PARTNERSHIPS 304,492 562,202 331,149 346,000 342,500 188 FACILITY USE/RENTAL 322,330 304,516 307,797 320,200 415,309 189 LESSONS/PROGRAMS/CLASSES 50,769 (2,964) 35,964 109,325 112,500 190 TOTAL REVENUE | WELLNESS CENTER 677,591 863,754 674,910 775,525 870,309 191
192
193 RECREATION EXPENSES ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 194 EXPENSES FY 2023 FY 2024 FY 2025 FY 2026 FY2027
195 SALARY & BENEFITS 426,141 412,284 492,486 443,897 470,037 196 SERVICES & SUPPLIES 509,524 525,511 420,359 473,583 511,006 197 TOTAL WELLNESS CENTER OPERATING EXPENSES 935,665 937,795 912,845 917,480 981,043 198
199 LONG-TERM DEBT 76,604 40,935 132,075 132,023 131,968 200
201 CAPITAL IMPROVEMENTS 19,857 221,826 45,348 100,000 600,000 202
203 TOTAL WELLNESS CENTER EXPENSES 1,032,126 1,200,556 1,090,268 1,149,503 1,713,011 204
205
206 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
207 STREET IMPROVEMENT FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 208 FUNDS FROM RESERVES - - - 600,000 546,000
209 REVENUE 1,019,102 1,058,305 - 32,491 -
210 EXPENSES FOR OPERATING 17,595 - 173,469 40,000 -
211 LONG TERM DEBT 49,861 61,137 53,681 53,682 -
212 CAPITAL IMPROVEMENT 58,999 35,000 - - 546,000
213 TRANSFER OUT 2,283,414 493,937 - - -
214 TOTAL SUMMARY OF NET CHANGE (1,390,767) 468,231 (227,150) 538,809 - 215
216
217 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
218 STATE PARKS FY 2023 FY 2024 FY 2025 FY 2026 FY2027
219 FUNDS FROM RESERVES - - - - -
220 REVENUE 479,947 23,182 5,154,206 2,668,808 -
221 EXPENSES FOR OPERATING 263,839 - 153,192 43,650 -
222 CAPITAL IMPROVEMENT - - 4,953,462 2,620,388 -
223 TRANSFER OUT - 64,113 - - -
224 TOTAL SUMMARY OF NET CHANGE 216,108 (40,931) 47,552 - - 225
226
227 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
228 PARK IMPROVEMENT PERMITS FY 2023 FY 2024 FY 2025 FY 2026 FY2027 229 FUNDS FROM RESERVES - - - 9,000 -
230 REVENUE 32,803 5,857 3,250 1,300 1,000
231 EXPENSES FOR OPERATING - - 42,979 43,354 1,000
232 TOTAL SUMMARY OF NET CHANGE 32,803 5,857 (39,729) (33,054) - 233
234
235 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
236 SB1 ROAD MAINTENANCE AND REHABILITATION ACCOUNT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 237 FUNDS FROM RESERVES - - - 350,000 617,455
238 REVENUE 285,512 333,354 346,353 345,000 357,045
239 EXPENSES FOR OPERATING - - - - 357,000
240 CAPITAL IMPROVEMENT - - - - 617,500
241 TRANSFER OUT 734,855 326,500 - - -
242 TOTAL SUMMARY OF NET CHANGE (449,343) 6,854 346,353 695,000 - 243
244
245 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
246 LOCAL STREETS & ROADS TAX (HUTA) FY 2023 FY 2024 FY 2025 FY 2026 FY2027 247 FUNDS FROM RESERVES - - - - 181,386
248 REVENUE 322,758 348,334 357,948 365,016 371,735
249 EXPENSES FOR OPERATING 415,894 394,897 336,280 283,622 366,922 250 TRANSFER OUT - - - 78,298 186,199
251 TOTAL SUMMARY OF NET CHANGE (93,136) (46,563) 21,668 3,096 - 252
253 LOCAL STREETS & ROADS (HUTA) REVENUE
254 GAS TAX 2103-2107.5 322,646 348,037 357,339 365,016 371,735 255 INTEREST 112 297 - - -
256 OTHER MISC REVENUES - - 609 - -
257 TOTAL REVENUE GAS TAX FUND 322,758 348,334 357,948 365,016 371,735 258
259 LOCAL STREETS & ROADS (HUTA) EXPENSES
260 EXPENSES
261 SALARY & BENEFITS 147,783 166,535 132,553 127 7,580 262 SERVICES & SUPPLIES 268,111 228,362 203,727 249,154 359,342 263 TOTAL EXPENSES GAS TAX FUND 415,894 394,897 336,280 249,281 366,922 264
265
266 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
267 MEASURE R TRANSPORTATION FY 2023 FY 2024 FY 2025 FY 2026 FY2027 268 FUNDS FROM RESERVES - - - 830,000 561,777
269 TRANSFER IN - - - 485,565 -
270 REVENUE 490,022 916,346 278,797 563,857 10,114,807
271 EXPENSES FOR OPERATING 122,113 153,817 144,721 86,581 67,665 272 LONG TERM DEBT 120,368 120,444 119,760 447,761 -
273 CAPITAL IMPROVEMENT 60,427 36,804 600 140,000 10,346,307 274 TRANSFER OUT OVERHEAD - - - 265,975 182,733
275 TOTAL SUMMARY OF NET CHANGE 187,113 605,281 13,716 939,105 79,879 276
277
278 MEASURE R TRANSPORTATION REVENUE
279 SPECIAL PROJECTS - 550,000 - 222,804 9,784,807
280 LOCAL 295,668 349,219 278,797 337,553 330,000
281 GRANTS 187,898 - - - -
282 INTERESTT 6,456 17,127 - 3,500 -
283 TOTAL MEASURE R REVENUE 490,022 916,346 278,797 563,857 10,114,807 284
285
286 MEASURE R TRANSPORTATION ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED 287 EXPENSES FY 2023 FY 2024 FY 2025 FY 2026 FY2027
288 SALARY & BENEFITS 116,910 148,613 117,365 32,421 12,636 289 SERVICES & SUPPLIES 5,204 5,204 27,356 54,160 55,029 290 TOTAL MEASURE R EXPENSES 122,113 153,817 144,721 86,581 67,665 291
292 MEASURE R LONG TERM DEBT 120,368 120,444 119,760 447,761 - 293
294 MEASURE R CAPITAL IMPROVEMENTS 60,427 36,804 600 140,000 10,346,307 295
296 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
297 GAS TAX TRANSIT FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 298 REVENUE 1 2 - - -
299 EXPENSES FOR OPERATING - - - - -
300 TOTAL SUMMARY OF NET CHANGE 1 2 - - -
301
302 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
303 SURFACE TRANSPORTATION PROGRAM FY 2023 FY 2024 FY 2025 FY 2026 FY2027 304 FUNDS FROM RESERVES - - 300,000 1,187,200 91,600
305 REVENUE 324,639 28,238 77,534 96,071 80,000
306 EXPENSES FOR OPERATING - - 375,087 375,090 50,000
307 CAPITAL IMPROVEMENT - - - - 916,000
308 TOTAL SUMMARY OF NET CHANGE 324,639 28,238 2,447 908,181 121,600 309
310
311 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
312 LOCAL TRANSPORTATION FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 313 FUNDS FROM RESERVES - - - 1,668,943 2,777,500
314 REVENUE 788,038 77,957 423,724 1,057,561 869,514
315 EXPENSES FOR OPERATING - - - - 50,000
316 CAPITAL IMPROVEMENT - - 2,146,189 - 3,463,000
317 TRANSFER OUT - 539,265 - - -
318 TOTAL SUMMARY OF NET CHANGE 788,038 (461,308) (1,722,465) 2,726,504 134,014 319
320
321 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
322 WATER FY 2023 FY 2024 FY 2025 FY 2026 FY2027
323 TRANSFER IN 896,547 - - - 0
324 REVENUE 1,656,577 1,905,391 9,146,544 6,166,590 18,662,166 325 EXPENSES FOR OPERATING 1,923,756 1,657,983 1,698,734 1,989,462 1,818,397 326 LONG TERM DEBT 41,264 22,422 109,874 109,874 109,874 327 CAPITAL IMPROVEMENT 53,464 305,006 5,708 3,435 16,270,827 328 TRANSFER OUT OVERHEAD - 792,854 6,550,534 526,194 380175 329 TOTAL SUMMARY OF NET CHANGE 534,640 (872,874) 781,694 3,537,625 82,893 330
331
332 WATER REVENUE
333 WATER SERVICE CHARGES 1,310,705 1,482,627 2,165,834 2,458,984 2,750,000 334 PAGE/MOOR TRACT 73,429 79,424 89,270 110,000 115,000 335 GRANT FUNDS - 2,797 - 31,605 11,343,000
336 SALE OF SURPLUS WATER - 218,550 140,000 - -
337 PENALTY & MISC REVENUE 150 29,120 109,170 90,000 90,000 338 INTERFUND DEBT 68,100 68,100 68,100 68,100 68,006
339 OTHER REVENUE 204,193 24,773 6,574,170 3,407,901 4,296,160 340 TOTAL WATER REVENUE 1,656,577 1,905,391 9,146,544 6,166,590 18,662,166 341
342 WATER EXPENSES
343 EXPENSES
344 SALARY & BENEFITS 605,979 521,234 530,730 340,900 339,107 345 SERVICES & SUPPLIES 1,317,776 1,136,749 1,168,004 1,648,562 1,479,290 346 TOTAL EXPENSES 1,923,756 1,657,983 1,698,734 1,989,462 1,818,397 347
348 LONG TERM DEBT 41,264 22,422 109,874 109,874 109,874 349
350 CAPITAL IMPROVEMENTS 53,464 305,006 5,708 3,435 16,270,827 351
352
353 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
354 REFUSE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
355 REVENUE 888,064 984,241 1,161,367 1,212,000 1,072,028 356 EXPENSES FOR OPERATING 839,352 960,797 918,273 865,656 789,565 357 TRANSFER OUT OVERHEAD - - - 424,038 282,463
358 TOTAL SUMMARY OF NET CHANGE 48,713 23,444 243,094 (77,694) - 359
360
361 REFUSE REVENUE
362 REFUSE DISPOSAL CHARGES 879,286 958,657 1,160,951 1,212,000 1,070,528 363 OTHER REVENUE 8,778 25,584 416 - 1,500
364 TOTAL REVENUE 888,064 984,241 1,161,367 1,212,000 1,072,028 365
366 REFUSE EXPENSES
367 EXPENSES
368 SALARY & BENEFITS 175,107 225,357 202,614 59,120 33,371 369 SERVICES & SUPPLIES 664,245 735,440 715,659 806,536 756,194 370 TOTAL EXPENSES 839,352 960,797 918,273 865,656 789,565 371
372
373 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
374 SEWER FY 2023 FY 2024 FY 2025 FY 2026 FY2027
375 REVENUE 1,498,891 1,486,512 1,729,842 1,693,340 2,457,506 376 EXPENSES FOR OPERATING 814,137 1,031,118 1,092,151 1,046,337 1,109,424 377 LONG TERM DEBT 153,222 71,201 349,093 323,470 349,093 378 CAPITAL IMPROVEMENT 4,999 29,158 - - 550,000
379 TRANSFER OUT OVERHEAD - - - 350,199 352660
380 TOTAL SUMMARY OF NET CHANGE 526,533 355,035 288,598 (26,666) 96,329 381
382 SEWER REVENUE
383 SEWER SERVICE CHARGES 1,476,094 1,432,924 1,659,011 1,617,585 1,650,000 384 OTHER REVENUE 22,797 53,588 70,831 75,755 807,506
385 TOTAL REVENUE 1,498,891 1,486,512 1,729,842 1,693,340 2,457,506 386
387 SEWER EXPENSES
388 SALARY & BENEFITS 204,687 432,666 505,329 301,902 195,419 389 SERVICES & SUPPLIES 609,450 598,452 586,822 744,435 914,005 390 TOTAL EXPENSES 814,137 1,031,118 1,092,151 1,046,337 1,109,424 391
392 LONG TERM DEBT 153,222 71,201 349,093 323,470 349,093 393
394 CAPITAL IMPROVEMENT 4,999 29,158 - - 550,000
395
396
397 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
398 CURB, GUTTER, SIDEWALK FY 2023 FY 2024 FY 2025 FY 2026 FY2027 399 REVENUE 430 19 1,153 1,000 -
400 EXPENSES FOR OPERATING - - - 1,000 -
401 TOTAL SUMMARY OF NET CHANGE 430 19 1,153 - -
402
403
404 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
405 STORM DRAIN SYSTEM FY 2023 FY 2024 FY 2025 FY 2026 FY2027 406 REVENUE 1,387 1,015 9,820 1,501 -
407 EXPENSES FOR OPERATING - - - - -
408 TOTAL SUMMARY OF NET CHANGE 1,387 1,015 9,820 1,501 - 409
410
411 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
412 VITA-PAKT FY 2023 FY 2024 FY 2025 FY 2026 FY2027
413 REVENUE 163,989 84,688 42,404 70,361 48,000
414 EXPENSES FOR OPERATING 156,334 128,919 56,868 70,361 48,000 415 TOTAL SUMMARY OF NET CHANGE 7,655 (44,231) (14,464) - - 416
417 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
418 COMMUNITY FACILITIES DISTRICT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 419 REVENUE - - - - 47250
420 EXPENSES FOR OPERATING - - - - -
421 TOTAL SUMMARY OF NET CHANGE - - - - 47,250
422
423 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
424 SIERRA VIEW ASSESSMENT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 425 REVENUE 21,672 20,108 26,554 25,851 22,000
426 EXPENSES FOR OPERATING 37,734 28,944 23,522 21,500 20,576 427 TOTAL SUMMARY OF NET CHANGE (16,062) (8,836) 3,032 4,351 1,424 428
429 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
430 HERITAGE PARK LANDSCAPE ASSESSMENT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 431 REVENUE 7,407 7,710 6,489 9,610 6,000
432 EXPENSES FOR OPERATING 13,464 8,081 7,829 7,500 5,780 433 TOTAL SUMMARY OF NET CHANGE (6,057) (371) (1,340) 2,110 220 434
435 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
436 SAMOA ASSESSMENT DISTRICT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 437 REVENUE 4,393 4,524 4,397 5,022 3,000
438 EXPENSES FOR OPERATING 4,201 3,580 4,306 3,500 2,598 439 TOTAL SUMMARY OF NET CHANGE 192 944 91 1,522 402
440
441 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
442 SWEETBRIER TOWNHOUSES FY 2023 FY 2024 FY 2025 FY 2026 FY2027 443 REVENUE 11,385 11,385 14,188 19,505 11,000
444 EXPENSES FOR OPERATING 11,561 11,467 12,884 10,750 7,752 445 TOTAL SUMMARY OF NET CHANGE (176) (82) 1,304 8,755 3,248 446
447 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
448 PARKSIDE FY 2023 FY 2024 FY 2025 FY 2026 FY2027
449 REVENUE 5,742 5,742 8,771 9,238 7,000
450 EXPENSES FOR OPERATING 8,199 14,399 7,840 8,755 4,950 451 TOTAL SUMMARY OF NET CHANGE (2,457) (8,657) 931 483 2,050 452
453 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
454 SIERRA VISTA ASSESSMENT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 455 REVENUE 9,335 5,886 6,328 6,532 6,000
456 EXPENSES FOR OPERATING 47,232 6,375 5,509 6,000 4,164 457 TOTAL SUMMARY OF NET CHANGE (37,897) (489) 819 532 1,836 458
459 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
460 MAPLE VALLEY ASSESSMENT FY 2023 FY 2024 FY 2025 FY 2026 FY2027 461 REVENUE 3,297 4,221 3,685 4,558 4,000
462 EXPENSES FOR OPERATING 4,470 2,774 4,762 3,000 3,660 463 TOTAL SUMMARY OF NET CHANGE (1,173) 1,447 (1,077) 1,558 340 464
465 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
466 PELOUS RANCH FY 2023 FY 2024 FY 2025 FY 2026 FY2027 467 REVENUE 15,445 16,495 20,760 20,760 20,800
468 EXPENSES FOR OPERATING 32,504 20,522 21,650 23,000 17,700 469 TOTAL SUMMARY OF NET CHANGE (17,059) (4,027) (890) (2,240) 3,100 470
471
472 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
473 O'HARA FY 2023 FY 2024 FY 2025 FY 2026 FY2027
474 REVENUE - - - 25,000 15,000
475 EXPENSES FOR OPERATING - - - - -
476 TOTAL SUMMARY OF NET CHANGE - - - 25,000 15,000
477
478 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
479 2008 EDF FY 2023 FY 2024 FY 2025 FY 2026 FY2027
480 REVENUE - - 503 - 500
481 EXPENSES FOR OPERATING - - - - 500
482 TOTAL SUMMARY OF NET CHANGE - - 503 - -
483
484
485 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
486 RDA FY 2023 FY 2024 FY 2025 FY 2026 FY2027
487 REVENUE 911,914 904,399 920,808 911,157 891,631
488 EXPENSES FOR OPERATING 290,432 217,789 883,601 884,631 887,016 489 TOTAL SUMMARY OF NET CHANGE 621,482 686,610 37,207 26,526 4,615 490
491
492 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
493 SUCCESSOR AGENCY FY 2023 FY 2024 FY 2025 FY 2026 FY2027 494 REVENUE 5,091 3,963 7,634 7,133 6,500
495 EXPENSES FOR OPERATING - - - - -
496 TOTAL SUMMARY OF NET CHANGE 5,091 3,963 7,634 7,133 6,500 497
498 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
499 SRRP REVOLVING LOAN FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 500 REVENUE - 1,154 - - -
501 EXPENSES FOR OPERATING - - - - -
502 TOTAL SUMMARY OF NET CHANGE - 1,154 - - -
503
504
505 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
506 CDBG REVOLVING LOAN FUND FY 2023 FY 2024 FY 2025 FY 2026 FY2027 507 REVENUE 6,261 5,265 63,405 60,376 37,500
508 EXPENSES FOR OPERATING 89,586 71,601 71,513 56,766 37,000 509 TOTAL SUMMARY OF NET CHANGE (83,325) (66,336) (8,108) 3,610 500 510
511
512 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
513 HFA-HELP-LHBP FY 2023 FY 2024 FY 2025 FY 2026 FY2027 514 REVENUE 2,401 1,535 35,076 7,973 6,700
515 EXPENSES FOR OPERATING - 1,531 3,647 - 100
516 TOTAL SUMMARY OF NET CHANGE 2,401 4 31,429 7,973 6,600 517
518
519 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
520 HOME REVOLVING LOAN FY 2023 FY 2024 FY 2025 FY 2026 FY2027 521 REVENUE 16,721 24,824 255,580 132,461 104,000
522 EXPENSES FOR OPERATING 304,456 261,370 238,528 179,350 100,000 523 TOTAL SUMMARY OF NET CHANGE (287,735) (236,546) 17,052 (46,889) 4,000 524
525
526 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
527 CAL HOME FY 2023 FY 2024 FY 2025 FY 2026 FY2027
528 REVENUE - - 32,422 - -
529 EXPENSES FOR OPERATING - - - - -
530 TOTAL SUMMARY OF NET CHANGE - - 32,422 - -
531
532
533 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
534 2000 HOME FY 2023 FY 2024 FY 2025 FY 2026 FY2027
535 REVENUE 29 14 15,583 48 10,000
536 EXPENSES FOR OPERATING - - 40,072 140 10,000
537 TOTAL SUMMARY OF NET CHANGE 29 14 (24,489) (92) -
538
539
540 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
541 CAL HOME RLF FY 2023 FY 2024 FY 2025 FY 2026 FY2027 542 REVENUE - (3) 54,841 43,070 43,000
543 EXPENSES FOR OPERATING 19,562 16,058 147,263 93,585 43,000 544 TOTAL SUMMARY OF NET CHANGE (19,562) (16,061) (92,422) (50,515) - 545
546
547 ACTUAL ACTUAL UNAUDITED PROJECTED PROPOSED
548 2008 CAL HOME 4912 FY 2023 FY 2024 FY 2025 FY 2026 FY2027 549 REVENUE - - 60,000 48,900 15,000
550 EXPENSES FOR OPERATING - - - - -
551 TOTAL SUMMARY OF NET CHANGE - - 60,000 48,900 15,000

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: June 23, 2026
DEPARTMENT: Human Resources
FROM: Miranda Cordova, City Clerk & Human Resource Manager Agenda Title: Approval of Updated Job Descriptions, Position Reclassifications, and Establishment of New Position

ACTION & RECOMMENDATION
Adopt a Resolution approving updated job descriptions, reclassifying the Engineering Technician position to Associate Engineer, replacing the Recreation I classification with Recreation Leader I and Recreation Leader II classifications, and establishing the Permit Technician position.

BACKGROUND
As part of the Fiscal Year 2026-27 budget development process, staff conducted a review of the City's classification plan, departmental operational needs, and organizational structure. This review identified several classifications requiring updates to accurately reflect current duties and responsibilities, opportunities to improve career progression within existing classifications, and staffing needs necessary to support service delivery and operational efficiency.

The proposed changes are intended to ensure the City's classification plan remains current, responsive to operational demands, and aligned with industry standards and comparable public agencies.

DISCUSSION
Staff recommends the following classification and staffing changes:

Engineering Technician Reclassification
Staff recommends reclassifying the Engineering Technician position to Associate Engineer. Over time, the position's responsibilities have expanded to include a higher level of professional engineering work, project coordination, plan review, technical analysis, and independent judgment. The proposed reclassification more accurately reflects the scope and complexity of duties currently performed and supports the City's engineering and infrastructure needs.

Recreation Classification Restructure
Staff recommends eliminating the Recreation I classification and establishing Recreation Leader I and Recreation Leader II classifications.

The proposed classification series provides a clearer progression of duties and responsibilities within the Recreation Department while creating opportunities for employee growth and advancement. The Recreation Leader I classification will serve as an entry-level position responsible for assisting with recreation programs and activities, while the Recreation Leader II classification will perform more advanced assignments, including lead responsibilities, program coordination, and increased participant supervision.

Permit Technician Position
Staff recommends establishing a Permit Technician position within the Community Development Department.

This position will serve as a primary point of contact for permit applicants and the public, assist with permit processing, maintain permit records, coordinate application review processes, and provide administrative support for planning, building, and code enforcement functions.

Item #: 15.1
Action Items
The addition of this position will improve customer service, increase operational efficiency, and support the timely processing of permits and development applications.

FISCAL IMPACT
The fiscal impact associated with the proposed reclassifications and new positions has been incorporated into the proposed Fiscal Year 2026-27 budget. Funding for the positions is included within the applicable departmental budgets and staffing plan.

ATTACHMENTS

1. Resolution

2. Associate Engineer Job Description

3. Recreation Leader I Job Description

4. Recreation Leader II Job Description

5. Permit Technician Job Description

6. Classification and Compensation Summary

Reviewed/Approved: ______

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-30

Page 1 of 3 ends

NUMBER 26-30
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LINDSAY APPROVING UPDATED JOB DESCRIPTIONS,

RECLASSIFICATION OF CERTAIN POSITIONS, AND

ESTABLISHMENT OF A NEW CLASSIFICATION
_____________________________________________________.

At a regularly scheduled meeting of the City of Lindsay City Council held on June 23, 2026, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, the City of Lindsay (“City”) maintains a classification plan to ensure all positions accurately reflect the duties, responsibilities, and requirements of City employment; and WHEREAS, the City periodically reviews its classification plan to ensure consistency with operational needs, organizational structure, and industry standards; and WHEREAS, as part of the Fiscal Year 2026-27 budget process, City staff conducted a comprehensive review of existing classifications and identified the need to update certain job descriptions, reclassify existing positions, and establish new classifications to support efficient and effective delivery of City services; and
WHEREAS, the City Council finds that the proposed changes will improve organizational efficiency, clarify job duties, and support recruitment and retention efforts.

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

SECTION 1. The City Council hereby approves the updated job descriptions presented by staff and on file in the Office of the City Clerk.

SECTION 2. The City Council hereby approves the following reclassifications:

A. Engineering Technician is hereby reclassified to Associate Engineer.

B. Recreation I classification is hereby eliminated and replaced with the following classifications:

1. Recreation Leader I

2. Recreation Leader II
SECTION 3. The City Council hereby approves the establishment of the following classifications:

A. Permit Technician, Community Development Department.

SECTION 4. The City Manager, or designee, is hereby authorized to implement the provisions of this Resolution, update the City’s classification plan, and

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-30

Page 2 of 3 ends

SECTION 5.
take any necessary administrative actions to carry out the intent of this action.

This Resolution shall become effective July 1, 2026, or upon adoption, whichever occurs later.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-30

Page 3 of 3 ends

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

MEETING DATE June 23, 2026
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

ATTEST: _____________________________________
Miranda Cordova, City Clerk
City of Lindsay

JOB DESCRIPTION

ASSOCIATE ENGINEER

Page 1 of 3 ends

Position: ASSOCIATE ENGINEER Compensation: $31.70 HR - $42.48 HR Class Title: ASSOCIATE ENGINEER Step Range: 1-7
Department: CITY SERVICES Status: NON-EXEMPT/FULL-TIME
Location: 150 N. MIRAGE AVE, LINDSAY, CA 93247 Union: SEIU GENERAL PURPOSE:

Performs complex and professional work in the areas of water, sewer, streets, refuse, general building, parks and other City Services projects and programs ensuring technical competence and compliance with all current codes and criteria; may serve as a Project Manager.

SUPERVISION RECEIVED:

Works under the general guidance and direction of the City Services Manager and the Public Works Director.

SUPERVISION EXERCISED:

Will exercise general supervision over City Services staff as needed and assigned.

ESSENTIAL DUTIES AND RESPONSIBILITIES:
• Complete and submit yearly and as needed reporting in areas such as water, sewer, air quality, refuse, streets.
• Develop bid documents and seek bids for various services and projects. • Perform special project studies in areas such as water, sewer, air quality, refuse, streets, general facilities.
• Orchestrate weed abatement services each year including bidding for cleanup of properties and placing lien for repayment of costs.
• Submit clean up reimbursement documentation for underground storage tank spills with the State Water Resources Control Board, tracking clean up and continued invoicing to the State for reimbursement of costs.
• Coding of invoices for department and tracking of costs during the budget year. • Manage Landscape Assessment Districts including monthly inspection and yearly submission of costs to the Public Works Director.
• Track water use from a variety of sources, forecast future needs and calculate costs requesting check payment to the Bureau of Reclamation bi-monthly for water use. • Maintain a working relationship with Cal Trans personnel, submit state forms for grant projects and submit invoice payment requests for grant projects.
• Develop water conservation plan, presentation of plan to City Council and subsequent implementation of the plan.
• Direct contact with residents including but not limited to City project feedback, service request completion, complaint resolution, and special event organization and support. • Attend meetings on behalf of the City in such areas as Waste Management, recycling, energy conservation.
• Attend out of town educational meetings on topics such as water conservation, yearly report preparation and grant invoicing.

City of Lindsay

JOB DESCRIPTION

ASSOCIATE ENGINEER

Page 2 of 3 ends

• Management of projects in areas of water, sewer, air quality, refuse, streets, general facilities.

Contact point for consultants and other professionals disseminating information regarding projects. • Receive the public and answer questions; respond to inquiries from employees, citizens and others and refers, when necessary, to appropriate persons.
• Compose, type, and edit a variety of correspondence, reports, memoranda, and other material requiring judgment as to content, accuracy, and completeness. • Act as custodian of department documents and records. Establish and maintain filing systems, control records and indexes moderate independent judgment.

DESIRED MINIMUM QUALIFICATIONS:

Education and Experience:
(A) Graduation from a four-year college or university with a degree in Public Works or a closely related field or equivalent experience; or
(B) Minimum of three years previous professional experience; (C) Any equivalent combination of education and experience.

Necessary Knowledge, Skills, and Abilities:

Ability to communicate effectively, orally and in writing, with employees, consultants, other governmental agency representatives, City officials and the general public; Ability to conduct necessary engineering research and compile comprehensive reports.

SPECIAL REQUIREMENTS:
(A) Must possess a valid State driver's license or have the ability to obtain one prior to employment and maintains at all times.
(B) Must be physically capable of moving about City sites and under adverse field conditions. (C) Highly desirable to possess or have the ability to obtain certifications or licensing in the fields of water treatment and water distribution within 2 years of employment; and certifications or licensing in the field of sewer distribution and/or treatment within 5 years of employment.

TOOLS AND EQUIPMENT USED:

Personal computer, including word processing, spreadsheet, and data base and computer-aided-design software; motor vehicle; phone; mobile radio; general hand and power tools as well as heavy equipment operation in the fields of water, sewer, refuse, streets, general facilities.

PHYSICAL DEMANDS:

Work is performed mostly in office settings. Some outdoor work is required in the inspection of various construction sites, or City Services facilities. Hand-eye coordination is necessary to operate computers and various pieces of office equipment.

City of Lindsay

JOB DESCRIPTION

ASSOCIATE ENGINEER

Page 3 of 3 ends

While performing the duties of this job, the employee is occasionally required to stand; walk; use hands to finger, handle, feel, or operate objects, tools, or controls; and reach with hands and arms. The employee is occasionally required to sit; climb or balance; stoop, kneel, crouch, or crawl; talk or hear; and smell.

WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounter while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform essential functions. While performing the duties of this job, the employee occasionally works in outside weather conditions. The employee occasionally works in high, precarious places and is occasionally exposed to wet and/or humid conditions, fumes or airborne particles, toxic or caustic chemicals, risk of electrical shock, and vibration. The noise level in the work environment is usually moderate.

SELECTION GUIDELINES & APPLICATION PROCESS:

A completed employment application must be submitted, resumes may be included but do not substitute for a completed application, rating of education and experience; oral interview and reference check; job related tests may be required.

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position. The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.

Appointment is subject to successfully passing a pre-employment physical, live-scan, background, credit check. Before starting work, applicants must present documentation of their identity, authorization to work in the United States. Following appointment, a 12-month probationary period may be required as the final phase of the appointment process.

Employee Benefits:
10 Vacation Days, 14 Holidays, 10 Sick Leave days, 100% Employee Covered Medical, Dental, and Vision Plans, Life Insurance, Members of the California Public Employees' Retirement System (PERS) (Classic and PEPRA Tiers depending on hire date), Deferred Compensation Plan City Match (Up to 4%), Aflac and Cafeteria Plan. and Wellness Incentive Program. Please see the City of Lindsay's website Human Resource page for further benefits and salary details.

City of Lindsay

JOB DESCRIPTION

RECREATION LEADER I

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Position: RECREATION LEADER I Compensation: $16.90 HR – $22.65 HR Class Title: RECREATION LEADER I Step Range: 1-7
Department: PARKS & RECREATION DEPARTMENT Category: NON-EXEMPT/PART-TIME Location: 860 NORTH SEQUOIA AVE, LINDSAY, CA 93247 Union: Unrepresented GENERAL DESCRIPTION:

Under supervision, provides stellar customer service on behalf of the Parks & Recreation Department to the City’s recreational patrons of all ages. Depending on the assignment, the incumbent may assist with a variety of routine duties; patron registration, activities and programs; monitoring City facilities and equipment; assisting with City events; and setting up scheduled activities. Applicants must enjoy working with people, be enthusiastic, reliable, proactive, and punctual.

SUPERVISION RECEIVED:

Works under the close supervision of the Recreation Coordinator and/or Parks & Recreation Director.

SUPERVISION EXERCISED:

Exercises no direct supervision over staff.

ESSENTIAL DUTIES AND RESPONSIBILITIES:
• Provides consistent stellar customer service to recreational patrons; • Assist participants in the City’s recreation programs, activities, or facilities, including class registration, gym memberships, and rental facility applications; • Attend and participate in executing City’s special events; • Provide and maintain a safe program environment for participants by enforcing required safety precautions and City guidelines;
• Maintain all equipment issued by the City and inform the supervisor when there are hazards or equipment replacement needs; and
• Perform related duties as assigned.
• Assists front desk by answering the telephone, providing information and stellar customer service to the public, gym membership sales, and program registration; • Complete cash and credit card transactions, operate a cash register and credit card machines, give correct change, maintain appropriate activity and cash reports, and follow proper money handling procedures;
• Facilitate rentals and usage of City facilities, open and close facilities for rentals, including setting and cleaning up, prepare facilities for group and rental activities; • Issue, monitor, and track equipment during rentals and collect and store equipment after use;
• Assist in operating Aquatic Center pool gate during public swim sessions, complete cash transactions, operate a cash register, give correct change, maintain appropriate activity and cash reports, and follow proper money handling procedures; • Assist in operating Aquatic Center Concessions Stand, prepare food, collect payments, and helping set up and close the concession stand;
• Keep concessions and kitchen floor, counters, and equipment clean and free of clutter.

City of Lindsay

JOB DESCRIPTION

RECREATION LEADER I

Page 2 of 3 ends

• Assist with executing indoor/outdoor programs, arts and crafts; • Instruct and participate in recreational activities; Admit patrons to recreation facilities, programs, and events; Maintain attendance and activity records; • Provide supervision for children, including homework assistance; and • Work with youth to develop and build essential skills emphasizing learning and sportsmanship.

DESIRED MINIMUM QUALIFICATIONS:

Education and Experience:

A combination of experience and education that would likely provide the required knowledge and abilities. A typical way to obtain the knowledge and skills would be:

• Experience: Experience in related fields such as childcare, sports (coaching or playing), customer service, and/or volunteer work preferred.
• Education: Completion of formal or informal education at a level that provides the ability to read and write, follow written and verbal instructions at a level required by the job.

Necessary Knowledge, Skills, and Abilities:
• Act as liaison to patrons. Exercises tact and judgment when resolving problems. • Ability to follow routine verbal and written instructions. • Ability to maintain neat, accurate, and organized records. • Ability to operate a cash register and credit card machine, count money, and provide change. • Ability to perform daily cleaning tasks and job duties. • Ability to operate food preparation equipment and dispensers. • Knowledge and ability to provide stellar customer service standards and procedures. • Knowledge and ability to provide stellar recreational program standards and procedures SPECIAL REQUIREMENTS:

Valid and current CPR/AED Certification and California Food Handlers Safety Card Certification or ability to acquire within six (6) months of employment are required. Minimum age of sixteen (16), with ability to obtain work permit if under the age of eighteen (18).

PHYSICAL DEMANDS:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee is frequently required to use feet, legs, hands, and arms to demonstrate specified skills. The employee is occasionally required to swim, climb, or balance, stoop, kneel, crouch, or crawl. The employee is occasionally required to walk, sit, talk, and hear. The employee must frequently lift and/or move up to 25 pounds, and occasionally lift weights up to 50 pounds.

WORK ENVIRONMENT:

City of Lindsay

JOB DESCRIPTION

RECREATION LEADER I

Page 3 of 3 ends

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee will work in both indoor and outdoor recreation facilities. Employees may be exposed to seasonal and variable weather conditions.

SELECTION GUIDELINES:

Formal application, rating of education and experience; oral interview and reference check; medical, TB test, drug test, and background check (live scan), and other job-related tests may be required. The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position. The job description does not constitute an employment agreement between the employer and employee and is subject to change as the needs of the employer and requirements of the job change.

BENEFITS:

This is a part-time and hourly position with no benefits, except for those required by law including sick leave. Work hours are flexible; however no minimum weekly hours are guaranteed.

City of Lindsay

JOB DESCRIPTION

RECREATION LEADER II

Page 1 of 3 ends

Position: RECREATION LEADER II Compensation: $17.75 HR – $23.78 HR Class Title: RECREATION LEADER II Step Range: 1-7
Department: PARKS & RECREATION DEPARTMENT Category: NON-EXEMPT/PART-TIME Location: 860 NORTH SEQUOIA AVE, LINDSAY, CA 93247 Union: Unrepresented GENERAL DESCRIPTION:

Under general supervision, and with increased responsibility, provides customer service on behalf of the Parks & Recreation Department. Depending on the assignment, the incumbent may assist with a variety of routine duties; organizing and leading activities and programs; patron registration; monitoring and overseeing City facilities and equipment; assisting with City events; and setting up scheduled activities.

The Recreation Leader II acts as a role model for staff and patrons, promoting positive participation, teamwork, and safety.

SUPERVISION RECEIVED:

Works under the close supervision of the Recreation Coordinator and/or Parks & Recreation Director

SUPERVISION EXERCISED:

May provide functional direction and guidance to Recreation Leader I, seasonal staff, and volunteers.

ESSENTIAL DUTIES AND RESPONSIBILITIES:
• Provides consistent stellar customer service to recreational patrons; • Assist with planning, promoting, and implementing recreation programs, sports leagues, wellness activities, events, and registering patrons for memberships and programs. • Attend and participate in executing City’s special events; • Provide and maintain a safe program environment for participants by enforcing required safety precautions and City guidelines;
• Maintain all equipment issued by the City and inform the supervisor when there are hazards or equipment replacement needs; and
• Perform related duties as assigned.
• Lead and support front desk operations by answering the telephone, providing information and stellar customer service to the public, gym membership sales, and swim lessons sales; • Complete cash and credit card transactions, operate a cash register and credit card machines, give correct change, maintain appropriate activity and cash reports, and follow proper money handling procedures;
• Facilitate rentals and usage of City facilities, open and close facilities for rentals, including setting and cleaning up, prepare facilities for group and rental activities; • Issue, monitor, and track equipment during rentals and collect and store equipment after use;
• Assist with coordinating facility arrangements with instructors, rental groups, and maintenance.
• Lead in operating Aquatic Center pool gate during public swim sessions, complete cash transactions, operate a cash register, give correct change, maintain appropriate activity and cash reports, and follow proper money handling procedures; City of Lindsay

JOB DESCRIPTION

RECREATION LEADER II

Page 2 of 3 ends

• Assist in operating Aquatic Center Concessions Stand, prepare food, collect payments, and helping set up and close the concession stand;
• Keep concessions and kitchen floor, counters, and equipment clean and free of clutter. • Lead in executing indoor/outdoor games, arts and crafts; • Instruct, participate in, and lead recreational activities; Admit patrons to recreation facilities, programs, and events; Maintain attendance and activity records; • Provide supervision for children, including homework assistance; and • Work with youth to develop and build essential skills emphasizing learning and sportsmanship.

DESIRED MINIMUM QUALIFICATIONS:

Education and Experience:

A combination of experience and education that would likely provide the required knowledge and abilities. A typical way to obtain the knowledge and skills would be:

• Experience: One year of experience equivalent to a Recreation Leader I or in a related field involving recreation, sports, childcare, or customer service. • Education: Completion of formal or informal education at a level that provides the ability to read and write, follow written and verbal instructions at a level required by the job.

Necessary Knowledge, Skills, and Abilities:
• Knowledge of recreation principles, practices, and activities. • Act as liaison to patrons. Exercises tact and judgment when resolving problems. • Ability to follow routine verbal and written instructions. • Ability to maintain neat, accurate, and organized records. • Ability to operate food preparation equipment and dispensers. • Ability to operate a cash register and credit card machine, count money, and provide change. • Ability to lead by example, demonstrate reliability, and create effective working relationships • Knowledge and ability to provide stellar customer service standards and procedures.

SPECIAL REQUIREMENTS:

Valid and current CPR/AED Certification and California Food Handlers Safety Card Certification are required. Must be able to swim, and able to pass a background check. Minimum age of sixteen (16), with ability to obtain work permit if under the age of eighteen (18).

PHYSICAL DEMANDS:

City of Lindsay

JOB DESCRIPTION

RECREATION LEADER II

Page 3 of 3 ends

WORK ENVIRONMENT:

SELECTION GUIDELINES:

BENEFITS:

This is a part-time and hourly position with no benefits, except for those required by law including sick leave. Work hours are flexible; however no minimum weekly hours are guaranteed.

City of Lindsay

JOB DESCRIPTION

PERMIT TECHNICIAN

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Position: PERMIT TECHNICIAN Compensation: $24.00 HR - $32.16 HR Class Title: PERMIT TECHNICIAN Step Range: 1-7
Department: CITY SERVICES Status: NON-EXEMPT/FULL-TIME
Location: 150 N. MIRAGE AVE, LINDSAY, CA 93247 Union: SEIU GENERAL PURPOSE:

Under general supervision, performs a variety of technical, clerical, and administrative support functions. This role supports the City Services (including building/permit processing) and provides administrative secretary support to senior staff. The incumbent explains ordinances, processes permit applications, manages public records, interacts frequently with the public, contractors, developers, and internal departments. The role involves helping the public apply for permits, processing plans for residential/commercial projects, issuing “over the counter” permits for simpler work (e.g. fences, patios), computing fees, data entry, and interpreting building codes.

SUPERVISION RECEIVED:

Reports to the City Services Manager.

ESSENTIAL DUTIES AND RESPONSIBILITIES:
• Reviews permit applications for buildings and related construction involving installation, repair, replacement, and alteration for compliance with applicable codes and regulations; prepares building, mechanical, plumbing, and electrical permits. • Reviews applications for completeness and research application and permit status; explains required inspections and construction requirements to owners, architects, engineers, contractors and the general public; prepares and maintains records and files for monitoring deficiencies and status of compliance.
• Provides information to the public about the methods of construction and permit application procedures in person, over the telephone, or by way of email. • Performs “over the counter” plan reviews for simple projects such as patios, fences, pools, and small residential rooftop solar systems.
• Issues building permits at the front counter once approved by the necessary staff members. • Provides explanations of the corrections needed on plans when requested by the public. • Provides general planning information to the public regarding zoning classifications and setback requirements for the building permit process.
• Maintains familiarity with ordinance and procedural changes and implements those changes into existing procedures and processes.
• Performs typing and clerical duties of a routine nature to complete the duties of the position. • Maintains office files and records as necessary.
• Performs related duties as required and/or assigned.
• Maintains field inspection records and reports as required for compliance with contract provisions and/or payment procedures; prepares plans; fields change orders and accounting records as authorized.
• Coordinates work with contractors, developers, other City departments, private and public accordance with standards, traffic section directives, and police or fire department requests.

City of Lindsay

JOB DESCRIPTION

PERMIT TECHNICIAN

Page 2 of 3 ends

DESIRED MINIMUM QUALIFICATIONS:

Education and Experience:
• High school diploma or GED; additional coursework in public administration, business, or related field is desirable.
• At least 1–3 years of progressively responsible administrative/clerical experience, preferably including public sector, municipal, or permit/technical support work. • Experience or familiarity with building permit processing, planning or code compliance is strongly preferred.

Special Requirements:

Incumbents must possess a current certificate as a Building Permit Technician by a recognized code publishing organization such as the International Code Council (ICC), within one year of appointment.

Licenses / Certifications:
• Valid California Class C driver license.
• ICC Permit Technician certification or equivalent (preferred).

Necessary Knowledge, Skills and Abilities:
• Familiarity with building and zoning codes, development permit processes, and related municipal regulations.
• Strong organizational ability to manage multiple tasks and deadlines. • Excellent written and verbal communication skills; customer service orientation. • Proficient in Microsoft Office (Word, Excel, Outlook) and ability to learn permit/records software systems.
• Ability to read and interpret architectural/site plans, maps, and related documents. • Working knowledge of municipal meeting procedures, public records management, and legislative requirements (Brown Act, Public Records Act).
• Discretion in handling confidential, sensitive, or politically sensitive information. • Strong attention to detail and accuracy in data entry, financial reconciliation, and recordkeeping.

TOOLS AND EQUIPMENT USED:

Phone switchboard; mainframe computer terminal; personal computer including word processing software; copy machine; postage machine; fax machine; base radio; calculator.

PHYSICAL DEMANDS:

While performing the duties of this job, the employee is frequently required to sit and talk or hear. The employee is occasionally required to walk; use hands to finger, handle, or feel objects, tools, or controls; and reach with hands and arms. The employee will work in a standard office setting with typical office City of Lindsay

JOB DESCRIPTION

PERMIT TECHNICIAN

Page 3 of 3 ends

equipment (computers, filing systems, etc.), in which will require occasionally bending, stooping, kneeling, and reaching to retrieve files or inspect plans.

The employee must occasionally lift and/or move up to 25 pounds. Specific vision abilities required by this job include close vision and the ability to adjust focus. Interaction with public, contractors, or staff in person and via phone.

WORK ENVIRONMENT:

The noise level in the work environment is usually quiet.

SELECTION GUIDELINES & APPLICATION PROCESS:

Category Bargaining Unit Type Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Non-Exempt SEIU Full-Time Account Clerk I 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Account Clerk III 20.99 $ 22.04 $ 23.14 $ 24.30 $ 25.52 $ 26.79 $ 28.13 $ Non-Exempt SEIU Full-Time Administrative Secretary 17.81 $ 18.70 $ 19.63 $ 20.62 $ 21.65 $ 22.73 $ 23.87 $ Exempt Mid-Management Full-Time Administrative Supervisor 35.15 $ 36.91 $ 38.76 $ 40.69 $ 42.73 $ 44.86 $ 47.11 $ Non-Exempt SEIU Full-Time Animal Control Officer 20.89 $ 21.93 $ 23.03 $ 24.18 $ 25.39 $ 26.66 $ 27.99 $ Non-Exempt SEIU Full-Time Associate Engineer 31.70 $ 33.29 $ 34.95 $ 36.70 $ 38.53 $ 40.46 $ 42.48 $ Exempt Mid-Management Full-Time City Clerk / Human Resource Manager 41.29 $ 43.35 $ 45.52 $ 47.80 $ 50.19 $ 52.70 $ 55.33 $ Exempt Mid-Management Full-Time City Services Deputy Director 36.19 $ 38.00 $ 39.90 $ 41.90 $ 43.99 $ 46.19 $ 48.50 $ Exempt Mid-Management Full-Time City Services Manager/Inspector 35.15 $ 36.91 $ 38.76 $ 40.69 $ 42.73 $ 44.86 $ 47.11 $ Non-Exempt SEIU Full-Time Code Enforcement Officer 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Code Enforcement Officer/Inspector 31.25 $ 32.81 $ 34.45 $ 36.18 $ 37.98 $ 39.88 $ 41.88 $ Non-Exempt SEIU Full-Time Community Development Specialist 17.81 $ 18.70 $ 19.63 $ 20.62 $ 21.65 $ 22.73 $ 23.87 $ Non-Exempt SEIU Full-Time Community Services Officer 20.89 $ 21.93 $ 23.03 $ 24.18 $ 25.39 $ 26.66 $ 27.99 $ Non-Exempt Confidential Full-Time Executive Assistant/Deputy City Clerk 26.81 $ 28.15 $ 29.56 $ 31.04 $ 32.59 $ 34.22 $ 35.93 $ Non-Exempt SEIU Full-Time Engineering Technician 26.08 $ 27.39 $ 28.75 $ 30.19 $ 31.70 $ 33.29 $ 34.95 $ Non-Exempt Unrepresented PT/ Seasonal Interns/Seasonal 16.90 $ 16.90 $ 16.90 $ 16.90 $ 16.90 $ 16.90 $ 16.90 $ Non-Exempt Unrepresented Part-Time Lead Lifeguard 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Maintenance 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Maintenance Senior I 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Maintenance Senior II 20.89 $ 21.93 $ 23.03 $ 24.18 $ 25.39 $ 26.66 $ 27.99 $ Exempt Mid-Management Full-Time Maintenance Senior III 35.15 $ 36.91 $ 38.76 $ 40.69 $ 42.73 $ 44.86 $ 47.11 $ Non-Exempt SEIU Full-Time Permit Technician 24.00 $ 25.20 $ 26.46 $ 27.78 $ 29.17 $ 30.63 $ 32.16 $ Non-Exempt SEIU Full-Time Pool Manager 18.36 $ 19.28 $ 20.24 $ 21.25 $ 22.32 $ 23.43 $ 24.60 $ Non-Exempt SEIU Full-Time Records Clerk 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt Unrepresented Part-Time Recreation Leader II 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt Unrepresented Part-Time Recreation Leader II 17.75 $ 18.64 $ 19.57 $ 20.55 $ 21.58 $ 22.65 $ 23.79 $ Non-Exempt Unrepresented Part-Time Recreation - Lifeguard 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Recreation Coordinator 22.63 $ 23.76 $ 24.95 $ 26.20 $ 27.51 $ 28.88 $ 30.33 $ Non-Exempt Unrepresented Part-Time Sports Coordinator 22.63 $ 23.76 $ 24.95 $ 26.20 $ 27.51 $ 28.88 $ 30.33 $ Non-Exempt Unrepresented PT/ Seasonal Sports Official 25.00 $ 26.25 $ 27.56 $ 28.94 $ 30.39 $ 31.91 $ 33.50 $ Non-Exempt SEIU Full-Time Utility Operator I 25.26 $ 26.52 $ 27.84 $ 29.24 $ 30.70 $ 32.23 $ 33.84 $ Non-Exempt SEIU Full-Time Utility Operator II 35.15 $ 36.91 $ 38.75 $ 40.69 $ 42.73 $ 44.86 $ 47.10 $ Non-Exempt SEIU Full-Time Utility Operator III 39.70 $ 41.69 $ 43.77 $ 45.96 $ 48.26 $ 50.67 $ 53.20 $ Non-Exempt SEIU Full-Time Utility Operator Trainee 17.95 $ 18.85 $ 19.79 $ 20.78 $ 21.82 $ 22.91 $ 24.06 $ *All hourly rates are based on a 40-hour work week.

Category Bargaining Unit Type Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Non-Exempt Fire Full-Time Fire Apparatus Engineer 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt Fire Full-Time Fire Lieutenant 21.85 $ 22.94 $ 24.09 $ 25.29 $ 26.56 $ 27.89 $ 29.28 $ Category Bargaining Unit Type Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Non-Exempt Fire Full-Time Fire Apparatus Engineer 23.66 $ 24.84 $ 26.09 $ 27.39 $ 28.76 $ 30.20 $ 31.71 $ Non-Exempt Fire Full-Time Fire Lieutenant 30.60 $ 32.13 $ 33.74 $ 35.42 $ 37.19 $ 39.05 $ 41.01 $ City of Lindsay
Hourly Salary Schedule
FY 2026/2027 Effective 07/1/26
Fire Personnel
Fire Rate
Administrative Rate
*Reserve Firefighter will fall under Part-Time Seasonal category Category Bargaining Unit Type Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Non-Exempt LPOA Full-Time Police Officer Recruit 24.10 $ 24.10 $ 24.10 $ 24.10 $ 24.10 $ 24.10 $ 24.10 $ Non-Exempt LPOA Full-Time Police Officer 29.10 $ 30.56 $ 32.08 $ 33.69 $ 35.37 $ 37.14 $ 39.00 $ Non-Exempt LPOA Full-Time Police Sergeant 35.42 $ 37.19 $ 39.05 $ 41.00 $ 43.05 $ 45.21 $ 47.47 $ Exempt Mid-Management Full-Time Public Safety Lieutenant 45.15 $ 47.40 $ 49.77 $ 52.26 $ 54.88 $ 57.62 $ 60.50 $ *Reserve Police Officer will fall under Part-Time Seasonal category Category Bargaining Unit Type Title Minimum Maximum
Exempt Contract Full-Time City Manager 55.05 $ 80.00 $
Exempt Contract Full-Time Director of Public Works 46.00 $ 70.00 $ Exempt Contract Full-Time Director of Finance 41.72 $ 70.00 $ Exempt Contract Full-Time Director of Public Safety 41.46 $ 70.00 $ Exempt Contract Full-Time Director of Parks & Recreation 41.46 $ 61.37 $ *Holiday pay will still be paid out based on the 40-hour per week rate, regardless of whether an employee is on a 56-hour per week average schedule or a 40-hour per week schedule.

Public Safety Personnel
Contract Personnel
*Fire personnel will convert to a 56-hour work week upon completion of their training. *Fire personnel are paid based on whether they are on the 56-hour per week average schedule or the 40-hour per week schedule.

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: June 23, 2026
DEPARTMENT: Finance
FROM: Soledad Ruiz-Nunez, Director of Finance
Agenda Title: Update Salary Schedule July 1, 2026

ACTION & RECOMMENDATION
Consider the Approval of Resolution 26-17 updating the City of Lindsay Salary Schedule effective July 1, 2026.

BACKGROUND | ANALYSIS
The Salary Schedule is being updated in order to reflect the current needs of the City:

1. Reclassification of the Engineering Technician to Associate Engineer

2. Reclassification of the Recreation I to Recreation Leader I

3. Reclassification of the Recreation II to Recreation Leader II

4. Added the Permit Tech position.

5. Removed the Code Enforcement Officer.

FISCAL IMPACT
The updated wages are included in the Fiscal Year 2026-2027 Budget.

ATTACHMENTS

1. Resolution 26-17

2. City of Lindsay, Hourly Salary Schedule, FY 2026/2027 Effective 7/1/2026 Reviewed/Approved: ______
Item #: 15.2
Action Items

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-17

Page 1 of 2 ends

NUMBER 26-17
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LINDSAY UPDATING THE SALARY SCHEDULE FOR FISCAL YEAR
2026-2027
_____________________________________________________.

At a regularly scheduled meeting of the City of Lindsay City Council held on June 23, 2026, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, the City of Lindsay previously approved its Salary Schedule on February 17, 2026; and
WHEREAS, the Salary Schedule must be updated annually to align with the proposed budget and reflect current organizational needs; and
WHEREAS, the Fiscal Year 2026–2027 Budget includes changes to personnel classifications and wage structures; and
WHEREAS, the City has reviewed its operational requirements and recommends updates to various classifications in order to maintain efficiency, consistency, and appropriate staffing levels; and

NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL OF THE CITY OF

LINDSAY HEREBY APPROVES AN UPDATED SALARY SCHEDULE, TO SUPERSEDE ALL

PREVIOUSLY ADOPTED SCHEDULES, INCORPORATING THE FOLLOWING CLASSIFICATION CHANGES:

SECTION 1. Reclassification
a) Engineering Technician to Associate Engineer
b) Recreation I to Recreation Leader I
c) Recreation II to Recreation Leader II
SECTION 2. Addition
a) Permit Technician position
SECTION 3. Removal
a) Code Enforcement Officer classification
SECTION 4. These changes reflect the current and evolving needs of the City of Lindsay.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-17

Page 2 of 2 ends

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

MEETING DATE June 23, 2026
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

ATTEST: _____________________________________
Miranda Cordova, City Clerk
Category Bargaining Unit Type Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Non-Exempt SEIU Full-Time Account Clerk I 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Account Clerk III 20.99 $ 22.04 $ 23.14 $ 24.30 $ 25.52 $ 26.79 $ 28.13 $ Non-Exempt SEIU Full-Time Administrative Secretary 17.81 $ 18.70 $ 19.63 $ 20.62 $ 21.65 $ 22.73 $ 23.87 $ Exempt Mid-Management Full-Time Administrative Supervisor 35.15 $ 36.91 $ 38.76 $ 40.69 $ 42.73 $ 44.86 $ 47.11 $ Non-Exempt SEIU Full-Time Animal Control Officer 20.89 $ 21.93 $ 23.03 $ 24.18 $ 25.39 $ 26.66 $ 27.99 $ Non-Exempt SEIU Full-Time Associate Engineer 31.70 $ 33.29 $ 34.95 $ 36.70 $ 38.53 $ 40.46 $ 42.48 $ Exempt Mid-Management Full-Time City Clerk / Human Resource Manager 41.29 $ 43.35 $ 45.52 $ 47.80 $ 50.19 $ 52.70 $ 55.33 $ Exempt Mid-Management Full-Time City Services Deputy Director 36.19 $ 38.00 $ 39.90 $ 41.90 $ 43.99 $ 46.19 $ 48.50 $ Exempt Mid-Management Full-Time City Services Manager/Inspector 35.15 $ 36.91 $ 38.76 $ 40.69 $ 42.73 $ 44.86 $ 47.11 $ Non-Exempt SEIU Full-Time Code Enforcement Officer 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Code Enforcement Officer/Inspector 31.25 $ 32.81 $ 34.45 $ 36.18 $ 37.98 $ 39.88 $ 41.88 $ Non-Exempt SEIU Full-Time Community Development Specialist 17.81 $ 18.70 $ 19.63 $ 20.62 $ 21.65 $ 22.73 $ 23.87 $ Non-Exempt SEIU Full-Time Community Services Officer 20.89 $ 21.93 $ 23.03 $ 24.18 $ 25.39 $ 26.66 $ 27.99 $ Non-Exempt Confidential Full-Time Executive Assistant/Deputy City Clerk 26.81 $ 28.15 $ 29.56 $ 31.04 $ 32.59 $ 34.22 $ 35.93 $ Non-Exempt SEIU Full-Time Engineering Technician 26.08 $ 27.39 $ 28.75 $ 30.19 $ 31.70 $ 33.29 $ 34.95 $ Non-Exempt Unrepresented PT/ Seasonal Interns/Seasonal 16.90 $ 16.90 $ 16.90 $ 16.90 $ 16.90 $ 16.90 $ 16.90 $ Non-Exempt Unrepresented Part-Time Lead Lifeguard 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Maintenance 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Maintenance Senior I 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Maintenance Senior II 20.89 $ 21.93 $ 23.03 $ 24.18 $ 25.39 $ 26.66 $ 27.99 $ Exempt Mid-Management Full-Time Maintenance Senior III 35.15 $ 36.91 $ 38.76 $ 40.69 $ 42.73 $ 44.86 $ 47.11 $ Non-Exempt SEIU Full-Time Permit Technician 24.00 $ 25.20 $ 26.46 $ 27.78 $ 29.17 $ 30.63 $ 32.16 $ Non-Exempt SEIU Full-Time Pool Manager 18.36 $ 19.28 $ 20.24 $ 21.25 $ 22.32 $ 23.43 $ 24.60 $ Non-Exempt SEIU Full-Time Records Clerk 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt Unrepresented Part-Time Recreation Leader II 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt Unrepresented Part-Time Recreation Leader II 17.75 $ 18.64 $ 19.57 $ 20.55 $ 21.58 $ 22.65 $ 23.79 $ Non-Exempt Unrepresented Part-Time Recreation - Lifeguard 16.90 $ 17.75 $ 18.63 $ 19.56 $ 20.54 $ 21.57 $ 22.65 $ Non-Exempt SEIU Full-Time Recreation Coordinator 22.63 $ 23.76 $ 24.95 $ 26.20 $ 27.51 $ 28.88 $ 30.33 $ Non-Exempt Unrepresented Part-Time Sports Coordinator 22.63 $ 23.76 $ 24.95 $ 26.20 $ 27.51 $ 28.88 $ 30.33 $ Non-Exempt Unrepresented PT/ Seasonal Sports Official 25.00 $ 26.25 $ 27.56 $ 28.94 $ 30.39 $ 31.91 $ 33.50 $ Non-Exempt SEIU Full-Time Utility Operator I 25.26 $ 26.52 $ 27.84 $ 29.24 $ 30.70 $ 32.23 $ 33.84 $ Non-Exempt SEIU Full-Time Utility Operator II 35.15 $ 36.91 $ 38.75 $ 40.69 $ 42.73 $ 44.86 $ 47.10 $ Non-Exempt SEIU Full-Time Utility Operator III 39.70 $ 41.69 $ 43.77 $ 45.96 $ 48.26 $ 50.67 $ 53.20 $ Non-Exempt SEIU Full-Time Utility Operator Trainee 17.95 $ 18.85 $ 19.79 $ 20.78 $ 21.82 $ 22.91 $ 24.06 $ *All hourly rates are based on a 40-hour work week.

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: June 23, 2026
DEPARTMENT: City Services
FROM: Dario Dominguez, Public Works Director
Agenda Title: Consider the Adoption of Resolutions 26-25, 26-26 & 26-27 Initiating Fiscal Year 2026– 2027 Landscape and Lighting Assessment District Proceedings, Providing Preliminary Approval of the Engineer’s Reports, Declaring the Intention to Levy and Collect Assessments, and Setting a Public Hearing for July 28, 2026.

ACTION & RECOMMENDATION
Consider the Approval of

1. Consider the Approval of Resolution No. 26-25 Ordering the preparation of an Engineers Report for Landscape and Lighting Maintenance District for Fiscal Year 2026-2027

2. Resolution No. 26-26 Giving preliminary approval of Engineer’s Report for Fiscal Year 2026-2027 for Landscape and Lighting Maintenance Districts &

3. Resolution No. 26-27 Declaring its intention to levy and collect assessments for Fiscal 2026-2027 Landscape & Lighting Maintenance Assessment Districts; Declaring the work to be of more than local or ordinary public benefit; specifying the exterior boundaries of the areas within the Landscape Maintenance Districts to be assessed and the cost and expense thereof; Designating said districts as Landscape & Lighting Maintenance Districts; Determining that these proceedings shall be taken pursuant to the Landscaping and Lighting Act of 1972; and offering a time and place for hearing objections thereto.

BACKGROUND | ANALYSIS
The City of Lindsay annually evaluates the maintenance needs and associated assessments for each of its Landscape and Lighting Assessment Districts (LLADs) in accordance with Article 4, Division 15 of the California Streets and Highways Code, known as the Landscaping and Lighting Act of 1972. The assessment process consists of four steps, with this agenda item encompassing the first three steps of the annual proceedings.

Step 1 – Engineer's Report Preparation
Each year, the City Council orders the Engineer of Work (State-approved title) to prepare an Engineer’s Report for each Landscape and Lighting Assessment District for the upcoming fiscal year. The report evaluates the maintenance requirements of each district and establishes the proposed assessments necessary to fund those services.

Step 2 – Preliminary Engineer's Report Review
The Engineer’s Report provides:
• A summary of the adopted budget for the current fiscal year; • Actual expenditures through the end of May;
• Projected expenditures for the remainder of the current fiscal year; • Estimated maintenance and administration costs for the upcoming fiscal year; and • Recommended assessments necessary to fund district operations.

Item #: 15.3
Action Items
The Preliminary Engineer’s Reports, which include detailed fund conditions, proposed budgets, and recommended assessments for Fiscal Year 2026–2027, will be available for public review at the City Clerk’s Office no less than ten (10) days prior to the scheduled public hearing. In accordance with the Landscaping and Lighting Act of 1972, property owners within each assessment district will receive notice of the proposed assessments, including the amount to be levied on their property, and information regarding the date, time, and location of the public hearing at which the City Council will consider the proposed assessments.

Step 3 – Declaration of Intention and Public Hearing
Upon acceptance of the Preliminary Engineer’s Reports, the City Council must declare its intention to levy and collect assessments for Fiscal Year 2026–2027 and set a public hearing date. Following Council action, all property owners within the respective districts will be notified of the proposed assessments and the scheduled public hearing.

Step 4 – Public Hearing and Confirmation of Assessments At the public hearing, the City Council will receive public comments and protests regarding the proposed assessments. Following consideration of all testimony, the Council may adopt a Resolution ordering the continued maintenance of the Landscape and Lighting Assessment Districts and confirming the Engineer’s Reports and assessments for Fiscal Year 2026–2027.

The City of Lindsay currently maintains the following eight Landscape and Lighting Assessment Districts:

1. Sierra View Estates Assessment District 92-01

2. Heritage Park Assessment District 96-01

3. Parkside Estates Assessment District 01-01

4. Sweet Brier Plaza (Samoa) Assessment District 02-01

5. Sweet Brier Plaza (Hermosa) Assessment District 02-02

6. Sierra Vista Assessment District 07-01

7. Maple Valley Assessment District 07-02

8. Pelous Ranch Assessment District 09-01
A location map for each district is attached for reference.

Once approved by the City Council, the assessments are placed on the property tax bills of benefited properties as special assessments and are collected by the County of Tulare.

Therefore, staff respectfully recommends that the City Council accept the Engineer’s Reports for each Landscape and Lighting Assessment District, adopt the proposed resolutions initiating the annual proceedings, and set a public hearing for July 28, 2026.

A summary of fund conditions and recommendations for each district is as follows:

District-Specific Financial Summary

1. Sierra View Estates Assessment District
The district currently has a deficit fund balance of $5,797.75. Maintaining the assessment at the maximum allowable rate will fund annual maintenance costs and recover approximately $1,000 of the existing deficit. The district is projected to end Fiscal Year 2026–2027 with a deficit fund balance of $4,797.65.

2. Heritage Park Assessment District
The district currently has a surplus fund balance of $14,401.00. Surplus funds will be utilized to fund a $5,000 capital improvement budget for tree trimming. A rate adjustment is proposed to support ongoing maintenance and capital improvement needs. The district is projected to end Fiscal Year 2026–2027 with a surplus fund balance of $9,060.11.

3. Parkside Estates Assessment District
The district currently has a surplus fund balance of $3,933.13. The proposed budget includes a $2,500 capital improvement allocation for tree trimming while maintaining adequate reserves for future maintenance needs. The district is projected to end Fiscal Year 2026–2027 with a surplus fund balance of $3,933.76.

4. Sweet Brier Plaza (Samoa) Assessment District
The district currently has a surplus fund balance of $9,145.35. The proposed budget includes a $2,500 capital improvement allocation for tree trimming and an assessment increase to fully fund annual maintenance costs. The proposed assessment will also maintain reserve funds for future parking lot asphalt refurbishment. The district is projected to end Fiscal Year 2026–2027 with a surplus fund balance of $9,145.38.

5. Sweet Brier Plaza (Hermosa) Assessment District
The district currently has a deficit fund balance of $2,896.14. Maintaining the assessment at the current rate will fund annual maintenance costs, eliminate the existing deficit, and provide a $2,500 capital improvement allocation for tree trimming. The district is projected to end Fiscal Year 2026–2027 with a surplus fund balance of $2,156.30. Additional reserve funding will be needed in future years to prepare for parking lot asphalt refurbishment.

6. Sierra Vista Assessment District
The district currently has a deficit fund balance of $1,814.67. A rate adjustment is proposed to recover the existing deficit and restore the district to a positive fund balance. The proposed budget includes a $1,250 capital improvement allocation to begin accumulating the district's share of future weed abatement and Orange Storm Drain Pond ripping costs. The district is projected to end Fiscal Year 2026–2027 with a surplus fund balance of $1,350.05.

7. Maple Valley Assessment District
The district currently has a surplus fund balance of $4,083.36. Existing reserve funds are being utilized to support ongoing operating expenses. Staff recommends continued monitoring of the district's financial condition to ensure long-term sustainability. The district is projected to end Fiscal Year 2026– 2027 with a surplus fund balance of $3,083.26.

8. Pelous Ranch Assessment District
The district currently has a deficit fund balance of $4,777.09. Existing assessment revenues are insufficient to cover ongoing maintenance and operational costs. A future assessment increase will be necessary to address continuing deficits and restore the district's financial stability. The district is projected to end Fiscal Year 2026–2027 with a deficit fund balance of $8,167.40.

Recommendation
Staff further recommends conducting a comprehensive assessment review of all Landscape and Lighting Assessment Districts during Fiscal Year 2026–2027 to evaluate the adequacy of current assessment rates, address existing deficits and surplus fund balances, explore opportunities for district consolidation, identify future capital improvement needs, and develop long-term funding strategies for consideration by the City Council.

ENVIRONMENTAL REVIEW
Not applicable.

FISCAL IMPACT
Fund No. Description Budget____
883 Sierra View Estates Assessment District 92-01 $27,176.80 884 Heritage Park Assessment District 96-01 $ 9,631.10
888 Parkside Estates Assessment District 01-01 $12,097.68 886 Sweet Brier Plaza (Samoa) Assessment District 02-01 $ 7,247.16 887 Sweet Brier Plaza (Hermosa) Assessment District 02-02 $19,716.24 889 Sierra Vista Assessment District 07-01 $ 8,740.00
890 Maple Valley Assessment District 07-02 $ 5,040.00
891 Pelous Ranch Assessment District 09-01 $21,065.10

ATTACHMENTS

1. Resolution No. 26-25

2. Resolution No. 26-26

3. Resolution No. 26-27

4. Attachment A: Engineer’s Report for Sierra View Estates

5. Attachment B: Engineer’s Report for Heritage Park Estates

6. Attachment C: Engineer’s Report for Parkside Estates

7. Attachment D: Engineer’s Report for Sweet Brier Plaza (Samoa)

8. Attachment E: Engineer’s Report for Sweet Brier Plaza (Hermosa)

9. Attachment F: Engineer’s Report for Sierra Vista Estates

10. Attachment G: Engineer’s Report for Maple Valley Estates

11. Attachment H: Engineer’s Report for Pelous Ranch

12. Attachment I: LLAD’s Location Map
Reviewed/Approved: ______

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-25

Page 1 of 2 ends

NUMBER 26-25
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LINDSAY ORDERING THE PREPARATION OF AN ENGINEER’S

REPORT FOR LANDSCAPE AND LIGHTING MAINTENANCE
DISTRICTS FOR FISCAL YEAR 2026-2027
_____________________________________________________.

At a regularly scheduled meeting of the City of Lindsay City Council held on June 23, 2026, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, the City Council of the City of Lindsay has determined that the public interest, convenience and necessity required the maintenance of lighting systems, landscape planting materials, irrigation systems and appurtenances in designated areas of the City; and WHEREAS, the City has established assessment districts to recover the cost of maintenance work; and
WHEREAS, Section 22622 of the California Streets and Highways Code requires that an Engineer’s Report be prepared and filed annually, outlining the assessments to be levied against the properties within the assessment district.

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

SECTION 1. John Doyel is appointed “Engineer of Work” for preparation of the Engineer’s Report.

SECTION 2. The Engineer of Work is ordered to prepare the report for Fiscal Year 2026-2027 in accordance with Article 4, Division 15, of the Streets and Highways Code, “Landscaping and Lighting Act of 1972” of the State of California.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-25

Page 2 of 2 ends

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

MEETING DATE June 23, 2026
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

ATTEST: _____________________________________
Miranda Cordova, City Clerk

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-26

Page 1 of 3 ends

NUMBER 26-26
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LINDSAY GIVING PRELIMINARY APPROVAL OF ENGINEER’S
REPORT FOR FISCAL YEAR 2026-2027 FOR LANDSCAPE AND

LIGHTING MAINTENANCE DISTRICTS
_____________________________________________________.

At a regularly scheduled meeting of the City of Lindsay City Council held on June 23, 2026, at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247
WHEREAS, on the 23rd day of June, 2026 said City Council did adopt a Resolution directing the Engineer of Work to make and file with the City Clerk of said City a report in writing for Fiscal Year 2026-2027 as required by the Landscaping and Lighting Act of 1972; and WHEREAS, said Engineer of Work has made and filed with the City Clerk of said City a report in writing as called for in said Resolution and under and pursuant to said Act, which report has been presented to this Council for consideration; and
WHEREAS, said Council has duly considered said report and each and every part thereof, and finds that each and every part of said report is sufficient, and that said report, nor any part thereof, requires or should be modified.

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

SECTION 1. The Engineer’s Estimate of the itemized costs and expenses of said work and of the incidental expenses in connection therewith, contained in said report be, and each of them are hereby preliminarily approved and confirmed.

SECTION 2. The diagram showing the Assessment Districts referred to and described in said report (the boundaries of the subdivision of land within each said Assessment District), are approved and confirmed as the same as existed at the time of passage of Resolution originally establishing each District.

SECTION 3. The proposed assessments upon the subdivisions of land in said Assessment Districts are in proportion to the estimated benefit to be received by said subdivisions, respectively, from said normal and customary maintenance and of the incidental expenses thereof, as

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-26

Page 2 of 3 ends

contained in said report, and are hereby preliminarily approved and confirmed.

SECTION 4. Said report shall stand as the Engineer’s Report for the purposes of all subsequent proceedings, and pursuant to the proposed district.

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
RESOLUTION NO. 26-26

Page 3 of 3 ends

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

MEETING DATE June 23, 2026
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

ATTEST: _____________________________________
Miranda Cordova, City Clerk

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 26-27

Page 1 of 5 ends

NUMBER 26-27
TITLE

MEETING

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINDSAY

DECLARING ITS INTENTION TO LEVY AND COLLECT
ASSESSMENTS FOR FISCAL YEAR 2026-2027 LANDSCAPE &
LIGHTING MAINTENANCE ASSESSMENT DISTRICTS; DECLARING

THE WORK TO BE OF MORE THAN LOCAL OR ORDINARY PUBLIC
BENEFIT; SPECIFYING THE EXTERIOR BOUNDARIES OF THE

AREAS WITHIN THE LANDSCAPE MAINTENANCE DISTRICTS TO
BE ASSESSED AND THE COST AND EXPENSE THEREOF;

DESIGNATING SAID DISTRICTS AS LANDSCAPE & LIGHTING
MAINTENANCE DISTRICTS; DETERMINING THAT THESE

PROCEEDINGS SHALL BE TAKEN PURSUANT TO THE
LANDSCAPING AND LIGHTING ACT OF 1972; AND OFFERING A
TIME AND PLACE FOR HEARING OBJECTIONS THERETO.

At a regularly scheduled meeting of the City of Lindsay City Council held on June 23, 2026 at 6:00 PM at 251 E. Honolulu Street, Lindsay, CA 93247

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

SECTION 1. DESCRIPTION OF WORK
That the public interest and convenience requires it is the intention of the City Council of the City of Lindsay, California, to order the following work be done, to wit:

1. Maintenance and servicing of facilities and landscaping as authorized by Section 22525 of the Streets and Highways Code.

2. Any and all work and materials appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof.

SECTION 2. LOCATION OF WORK
The foregoing described work is to be located within the following areas:

1. Right of way and easement along Sierra View St frontage from Harvard to Lafayette and Harvard Avenue frontage from Sierra View St to the North subdivision boundary, more particularly described on maps which are on file in the City Clerk’s office as “Sierra View Estates”.

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 26-27

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2. Right of way and easement along Tulare Rd frontage from Oak to the Eastern subdivision boundary, more particularly described on maps which are on file in the City Clerk’s office as “Heritage Park”.

3. Right of way and easement along Parkside Ave frontage from Hickory to the North subdivision boundary, more particularly described on maps which are on file in the City Clerk’s office as “Parkside Estates”.

4. Right of way and easement along Samoa St frontage from Sweet Brier east to the alley, on Sweet Brier Ave from Samoa St to the North subdivision boundary, and areas identified as reciprocal easement for ingress and egress & easement for public utilities and landscaping, more particularly described on maps which are on file in the City Clerk’s office as “Sweet Brier PlazaSamoa”.

5. Right of way and easement along Hermosa St frontage from Sweet Brier Ave to the western subdivision boundary, on Sweet Brier Ave frontage from Hermosa St to the Southern subdivision boundaries, and areas identified as reciprocal easement for ingress and egress & easement for public utilities and landscaping, more particularly described on maps which are on file in the City Clerk’s office as “Sweet Brier Plaza-Hermosa ”

6. Right of way and easement along Orange Ave Lot A and traffic circle located at Sierra View St and Orange Ave, more particularly described on maps which are on file in the City Clerk’s office as “Sierra Vista”.

7. Right of way and easement at intersections of Maple Valley Way & Maple Valley and Maple Valley Way & Ash Ave, more particularly described on maps which are on file in the City Clerk’s office as “Maple Valley”.

8. Right of way and easement along Hickory frontage from Hamlin Way to West subdivision boundary, at lots B & C on Bellah Ave, Right of way along Plum Drive, lot A, Right of Way along “Pond Area” and Parkside Ave from Southern subdivision boundary (“Pond Area”) to the Northern boundary, more particularly described on maps which are on file in the City Clerk’s office as “Pelous Ranch”.

Reference is hereby made to said maps for further work, in the opinion of said City Council, is to be of more than local or ordinary public benefit, and the said City Council hereby makes the expense of the said work chargeable upon a district, which said district is described as follows:

SECTION 3.

DESCRIPTION OF ASSESSMENT DISTRICTS
That the contemplated work, in the opinion of said City Council, is to be of more than local or ordinary public benefit, and the said City Council hereby makes the expense of the said work chargeable upon a districts, which said district s are described as follows:

1. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 26-27

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Maintenance District Sierra View Estates” heretofore approved by the City Council of said City by Resolution No. 92-37, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

2. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Heritage Park” heretofore approved by the City Council of said City by Resolution No. 96-11, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

3. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Parkside Estates” heretofore approved by the City Council of said City by Resolution No. 01-74, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

4. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Sweet Brier Plaza-Samoa” heretofore approved by the City Council of said City by Resolution No. 02-12, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

5. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Sweet Brier Plaza-Hermosa” heretofore approved by the City Council of said City by Resolution No. 02-15, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

6. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Sierra Vista” heretofore approved by the City Council of said City by Resolution No. 07-17, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

7. All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Maple Valley” heretofore approved by the City Council of said City by Resolution No. 07-30, indicating that by said boundary line the extent of the territory included within the assessment district and which map is on file in the Office of the City Clerk of said City.

All that certain territory of the City of Lindsay, included within the exterior boundary line shown upon that certain “Map of Landscape and Lighting Maintenance District Pelous Ranch” heretofore approved by the City Council of said City by Resolution No. 09- 59 and Resolution No. 11-56, indicating that by said boundary line the extent of the territory included within the

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COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 26-27

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assessment district and which map is on file in the Office of the City Clerk of said City.

SECTION 4. REPORT OF ENGINEER
The City Council of said City has ordered preparation of the annual report of the Engineer of Work, which report indicates the amount of the proposed assessment, the district boundary, detailed description of improvements, and the method of assessment. The report titled “Engineer’s Report, Landscape and Lighting Maintenance Districts 2026-2027 Fiscal Year” will be filed in the Office of the City Clerk of said City and prepared for the 2026-2027 Fiscal Year in accordance with the Landscaping and Lighting Act of 1972.

Reference to said report is hereby made for all particulars for the amount and extent of the assessments and for the extent of the work.

SECTION 5. COLLECTION OF ASSESSMENTS
The assessment shall be collected at the time and in the same manner as County taxes are collected.

SECTION 6. TIME AND PLACE OF HEARING
Notice is hereby given that on the 28th day of July, 2026, at the hour of 6:30 p.m. or as soon thereafter as the matter may be heard in the City Council Chambers at 251 E. Honolulu, in the City of Lindsay, any and all persons having any objections to the work or extent of the assessment district, may appear and show cause why said work should not be done or carried out in accordance with this Resolution of Intention. The City Council will consider all oral and written protests.

SECTION 7. LANDSCAPING AND LIGHTING ACT OF 1972
All the work herein proposed shall be done and carried through in pursuance of an act of the legislature of the State of California designated The Landscaping and Lighting Act of 1972, being Division 15 of the Streets and Highways Code of the State of California.

SECTION 8. PUBLICATION OF RESOLUTION OF INTENT
Published notice shall be made pursuant to Section 6061 of the Government Code. The publication of the Notice of Hearing shall be completed at least 10 days prior to the date of the hearing.

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF LINDSAY
RESOLUTION NO. 26-27

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

MEETING DATE June 23, 2026
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.

MIRANDA CORDOVA MISTY VILLARREAL

CITY CLERK MAYOR
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 92-01
Maintenance cost breakdown based on 92 lots with an estimated maint. Area of 46,096 square feet.

Spent 2025-2026
COUNTY FEESAssessment Fee 92 1.00 $ 92.00 $ 92.00 $ 92 1.00 $ 92.00 $ Roll Corrections 0 25.00 $ - $ 0 25.00 $ - $ Reporting Fee 1 200.00 $ 200.00 $ 200.00 $ 1 200.00 $ 200.00 $ TOTAL $ 292.00 292.00 $ 292.00 $
Engineering $ per hr $ per hrOffice Support Staff $ - 70.72 $ 70.72 $ - $ City Services Director $ - 99.58 $ 99.58 $ - $
Associate Engineer $ - - $
AdministrationCity Manager $ - 113.44 $ 113.44 $ - $
City Attorney $ - 225.00 $ 225.00 $ - $
Finance Manager $ - 97.81 $ 97.81 $ - $
$ - 67.78 $ 67.78 $ - $
Contract QK $ 1,439.00 1,550.00 $ 1,750.00 $
TOTAL $ 1,439.00 1,550.00 $ 1,750.00 $
WALL MAINTENANCE Graffiti IncidentsTOTAL $ - - $
UTILITIES $ per month # months $ per month # monthsWater used for irrigation # Street Lights 211.74 $ 12 2,540.88 $ 2,471.48 $ 205.96 $ 12 2,471.48 $ SCE (Irrigation + Lighting) 19 9.88 $ 12 2,252.64 $ 4,587.22 $ 20.12 $ 12 4,587.22 $ TOTAL $ 7,058.70 4,793.52 $ 7,058.70 $
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrsSenior Employee $ - - $ Regular Employee $ - - $
Regular Employee $ - - $
Specialty Contract Maintenance $ 12 15,576.00 1,298.00 $ 15,576.00 $ 1,298.00 $ 12 15,576.00 $ Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) 1,500.00 $ 1 500.00 $ 1,056.00 $ 1,500.00 $ 1 1,500.00 $ TOTAL $ 16,632.00 16,076.00 $ 17,076.00 $
SUBTOTAL COSTS $ 25,421.70 22,408.71 $ 26,176.70 $ Total Capital Improvement Total assets(-) /Deficit (+) $ 5,797.75 5,879.00 $ TOTAL COSTS $ 26,176.70 28,287.71 $
Costs per square foot of area 46096 0.61 $ 0.57 $
$ 284.53 307.48 $
Total Budget FY 25-26 Projected Balance Deficit (-), Surplus (+) FY 26-27 Projected Balance Deficit (-), Surplus (+) Assessment per Lot; 92 $ 25,421.70 295.40 $ 295.40 $ $ 1,000.10 27,176.80 $ (4,797.65) $ $ Proposed decrease/increase per lot/year -$ Proposed decrease/increase per lot/month - $ 26,294.00 27,176.80 $ $ 26,586.00$ 590.80
Per County Report as of April 30, 2026, Unpaid Balance from previous years 590.80 $ Total Owed to the City $ 1,181.60 Note: 25% Reserves Allowable for
Operations. Capital Improvement is not
counted towards 25% reserves
Budgeted 25-26Received as of April 30, 2026Balance deducting the County Fees Sierra View Estates Financial Status Report
Budgeted 2025-2026 Projected 2026-2027
CITY COSTS*City Clerk
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 96-01
Maintenance cost breakdown based on 37 lots with an estimated maint. Area of 11,600 square feet.

Spent 2025-2026
COUNTY FEESAssessment Fee 37 1.00 $ 37.00 $ 37 1.00 $ 37.00 $ Roll Corrections 0 25.00 $ - $ 0 25.00 $ - $
Reporting Fee 1 200.00 $ 200.00 $ 1 200.00 $ 200.00 $
TOTAL $ 237.00 237.00 $ 237.00 $ Engineering $ per hr # hr $ per hr # hrOffice Support Staff - 3.00 $ 3.00 - $ City Services Director - 6.00 $ 6.00 - $
Associate Engineer $ - - $
AdministrationCity Manager - 2.00 $ 2.00 - $
City Attorney - 2.00 $ 2.00 - $
Finance Director - 4.00 $ 4.00 - $
- 6.00 $ 6.00 - $
Contract QK $ 1,439.00 1,550.00 $ 1,550.00 $ TOTAL $ 1,439.00 1,550.00 $ 1,550.00 $ WALL MAINTENANCE Graffiti IncidentsTOTAL $ - - $ UTILITIES $ per month # months $ per month # monthsWater used for irrigation # Street Lights 179.68 $ 12 2,156.17 $ 2,145.00 $ 218.75 $ 12 2,625.00 $ SCE (Irrigation + Lighting) 6 65.00 $ 12 780.00 $ 962.29 $ 65.00 $ 12 780.00 $ TOTAL $ 3,107.29 2,936.17 $ 3,405.00 $
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrsSenior Employee 0- $ 0 - $ Regular Employee 0- $ 0 - $
Regular Employee 0- $ 0 - $
Specialty Contract Maintenance $ 12 3,780.00 315.00 $ 3,780.00 $ 315.00 $ 12 3,780.00 $ Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) 2,000.00 $ 582.00 $ 1,000.00 $ TOTAL $ 4,362.00 5,780.00 $ 4,780.00 $ SUBTOTAL COSTS $ 9,972.00 10,503.17 $ Total Capital Improvement $ 5,000.00 5,000.00 $
Total assets(-) /Deficit (+) $ (14,401.01) (13,302.59) $ TOTAL COSTS $ 14,972.00 15,503.17 $ Costs per square foot of area 13635 1.34 $ 1.29 $
$ 404.65 419.00 $ Total Budget FY 25-26 Projected Balance Deficit (-), Surplus (+) FY 26-27 Projected Balance Deficit (-), Surplus (+) Assessment per Lot; 37 $ 9,145.29 260.30 $ 260.30 $ $ (5,340.90) 9,631.10 $ 9,060.11 $ $ Proposed decrease/increase per lot/year -$ Proposed decrease/increase per lot/month - $ 9,631.10$ 9,394.10 9,631.10 $ $ -
Per County Report as of April 30, 2025, Unpaid Balance from previous yearsTotal Owed to the City $ - Note: 25% Reserves Allowable for Operations.

Capital Improvement is not counted towards 25%
reserves
Budgeted 25-26Received as of April 30, 2026Balance deducting the County Fees Heritage Park Financial Status Report
Budgeted 2025-2026 Projected 2026-2027
CITY COSTS*City Clerk
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 01-01
Maintenance cost breakdown based on 44 lots with an estimated maint. Area of 7,536 square feet.

Spent 2025-2026
COUNTY FEESAssessment Fee 44 1.00 $ 44.00 $ 44.00 $ 44 1.00 $ 44.00 $ Roll Corrections 0 25.00 $ - $ - $ 0 25.00 $ - $ Reporting Fee 1 200.00 $ 200.00 $ 200.00 $ 1 200.00 $ 200.00 $ TOTAL $ 244.00 244.00 $ 244.00 $
Engineering $ per hr # hr $ per hr # hrOffice Support Staff $ - 70.72 $ 70.72 $ - $ City Services Director $ - 99.58 $ 99.58 $ - $ Associate Engineer $ - - $ AdministrationCity Manager $ - 113.44 $ 113.44 $ - $ City Attorney $ - 225.00 $ 225.00 $ - $ Finance Director $ - 97.81 $ 97.81 $ - $ $ - 67.78 $ 67.78 $ - $
QK Contract $ 1,500.00 1,439.00 $
TOTAL $ 1,439.00 1,512.00 $ 1,500.00 $
WALL MAINTENANCE Graffiti Incidents $ - - $ - $
TOTAL $ - - $
UTILITIES $ per month # months $ per month # monthsWater used for irrigation # Street Lights 221.66 $ 12 2,659.88 $ 2,904.54 $ 242.05 $ 12 2,904.54 $ SCE (Irrigation + Lighting) 6 99.48 $ 12 1,193.76 $ 1,148.51 $ 95.71 $ 12 1,148.51 $ TOTAL $ 4,053.05 3,853.64 $ 4,053.05 $
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrsSenior EmployeeRegular EmployeeRegular EmployeeSpecialty Contract Maintenance $ 12 2,700.00 225.00 $ 2,700.00 $ 225.00 $ 12 2,700.00 $ Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) 98.83 $ 13 1,284.83 $ 1,048.00 $ 1,100.00 $ TOTAL $ 3,748.00 3,984.83 $ 3,800.00 $
SUBTOTAL COSTS $ 9,484.05 9,594.47 $ 9,597.05 $ Total Capital Improvement $ 2,500.00 - $ Total assets(-) /Deficit (+) $ (3,933.13) (1,103.00) $ TOTAL COSTS $ 9,484.05 9,594.47 $ 12,097.05 $ Costs per square foot of area 7368 1.30 $ 1.64 $
$ 288.03 228.44 $ Total Budget FY 25-26 Projected Balance Deficit (-), Surplus (+) FY 26-27 Projected Balance Deficit (-), Surplus (+) Assessment per Lot; 42 $ 288.04 228.44 $ $ 0.63 12,097.68 $ 3,933.76 $ $ Proposed decrease/increase per lot/year 59.60$ Proposed decrease/increase per lot/month 4.97 $ 9,594.48$ 9,594.48
$ -
Per County Report as of April 30, 2026, Unpaid Balance from previous yearsTotal Owed to the City Parkside Estates Financial Status Report
Budgeted 2025-2026 Projected 2026-2027
CITY COSTS*City Clerk
Note: 25% Reserves Allowable for Operations.

Capital Improvement is not counted towards 25%
reserves
Budgeted 25-26Received as of April 30, 2026Balance deducting the County Fees ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 02-01
Maintenance cost breakdown based on 6 lots with an estimated maint. Area of 4,924 square feet.

Spent 2025-2026

COUNTY FEES
Assessment Fee 6 $ 1.00 $ 6.00 $ 6.00 6 1.00$ $ 6.00
Roll Corrections 0 $ 25.00 $ - $ - 0 25.00$ $ -
Reporting Fee 1 $ 200.00 $ 200.00 $ 200.00 1 200.00$ $ 200.00 TOTAL $ 206.00 $ 206.00 $ 206.00
Engineering $ per hr # hr $ per hr # hr
Office Support Staff $ 70.72 3 $ 212.16 $ 70.72 $ -
City Services Director $ 99.58 4 $ 398.32 $ 99.58 $ -
Associate Engineer $ - $ -
Administration
City Manager $ 113.44 1 $ 113.44 $ 113.44 $ -
City Attorney $ 225.00 1 $ 225.00 $ 225.00 $ -
Finance Director $ 97.81 2 $ 195.62 $ 97.81 $ -
$ 67.78 2 $ 135.56 $ 67.78 $ -
Contract QK $ 1,500.00 $ 1,439.00 $ 1,500.00
TOTAL $ 2,169.62 $ 1,439.00 $ 1,500.00

WALL MAINTENANCE
Graffiti Incidents $ - $ -
TOTAL $ - $ -
UTILITIES $ per month # months $ per month # months
Water used for irrigation $ 57.99 12 $ 695.93 $ 698.42 58.20$ 12 $ 698.42 SCE (Irrigation + Lighting) $ 11.16 12 $ 133.94 $ 285.71 23.81$ 12 $ 285.71 TOTAL $ 829.87 $ 984.13 $ 984.13
ASPHALT FEES SF $/SF SF $/SF
Resurfacing $ - $ - $ -
Striping $ - $ - $ - $ - $ -
TOTAL $ - $ - $ -
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrs Senior Employee 0 $ - 0 $ -
Regular Employee 0 $ - 0 $ -
Regular Employee 0 $ - 0 $ -
Specialty Contract Maintenance $ 174.35 12 $ 2,092.20 $ 1,540.00 128.33$ 12 $ 1,540.00 Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) $ 50.00 $ 600.00 $ 517.00 43.08$ 12 $ 517.00 TOTAL $ 2,692.20 $ 2,057.00 $ 2,057.00
SUBTOTAL COSTS $ 5,897.69 $ 4,686.13 $ 4,747.13
Total Capital Improvement For Operational Reserve $ 2,500.00 For Resurfacing $ 7,471.46
Total assets(-) /Deficit (+) $ (7,471.46) $ (9,145.35)
TOTAL COSTS $ 5,897.69 $ 4,686.13 $ 7,247.13
Costs per square foot of area 4924 $ 1.20 $ 1.47
$ 982.95 $ 1,207.86 Total Budget FY 25-26 Projected Balance Deficit (-), Surplus (+)
FY 26-27 Projected Balance
Deficit (-), Surplus (+)
Assessment per Lot; 6 $ 871.34 $ 1,207.86 $ 7,247.16 $ 0.03 $ 9,145.38 $ 336.52 Proposed decrease/increase per lot/year
$ 28.04 Proposed decrease/increase per lot/month
$ 5,228.04
$ 5,228.04
$ - $ 5,022.04
Per County Report as of April 30, 2026, Unpaid Balance from previous years $ - Total Owed to the City $ -
Note: 25% Reserves Allowable for Operations.

Capital Improvement is not counted towards
25% reserves
Budgeted 25-26
Received as of April 30, 2026
Balance deducting the County Fees
Sweet Brier-Samoa Financial Status Report
Budgeted 2025-2026 Projected 2026-2027
CITY COSTS*
City Clerk
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 02-02
Maintenance cost breakdown based on 12 lots with an estimated maint. Area of 20,776 square feet.

Spent 2025-2026
COUNTY FEESAssessment Fee 12 1.00 $ 12.00 $ 12.00 $ 12 1.00 $ 12.00 $ Roll Corrections 0 25.00 $ - $ - $ 0 25.00 $ - $ Reporting Fee 1 200.00 $ 200.00 $ 200.00 $ 1 200.00 $ 200.00 $ TOTAL $ 212.00 212.00 $ 212.00 $ Engineering $ per hr # hr $ per hr # hrOffice Support Staff $ - 70.72 $ 70.72 $ - $ City Services Director $ - 99.58 $ 99.58 $ - $ Associate Engineer $ - - $ AdministrationCity Manager $ - 113.44 $ 113.44 $ - $ City Attorney $ - 225.00 $ 225.00 $ - $ Finance Director $ - 97.81 $ 97.81 $ - $ $ - 67.78 $ 67.78 $ - $
Contract QK $ 1,439.00 1,512.00 $ 1,550.00 $ TOTAL $ 1,439.00 1,512.00 $ 1,550.00 $ WALL MAINTENANCE Graffiti Incidents $ - - $ - $ TOTAL $ - - $ UTILITIES $ per month # months $ per month # monthsSCE (Irrigation + Lighting) $ 12 468.74 39.06 $ 476.58 $ 39.72 $ 12 476.58 $ Water used for irrigation $ 12 1,784.34 148.70 $ 2,373.22 $ 197.77 $ 12 2,373.22 $ TOTAL $ 2,849.80 2,253.08 $ 2,849.80 $ ASPHALT FEES SF $/SF SF $/SFResurgacing - 11,542.00 $ - $ - $ 11,542.00 - $ - $ Striping - 1.00 $ - $ - $ 1.00 - $ - $ TOTAL $ - - $ - $ CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrsSenior Employee $ 14 - - $ - $ 14 - $ Regular Employee $ 80 - - $ - $ 80 - $ Regular Employee $ 80 - - $ - $ 80 - $ Specialty Contract Maintenance $ 12 6,552.00 546.00 $ 6,552.00 $ 546.00 $ 12 6,552.00 $ Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) 200.00 $ 12 2,400.00 $ 935.00 $ 200.00 $ 12 1,000.00 $ TOTAL $ 7,487.00 8,952.00 $ 7,552.00 $ SUBTOTAL COSTS $ 11,987.80 12,929.08 $ 12,163.80 $ Total Capital Improvement $ 2,500.00 Total assets(-) /Deficit (+) $ 2,896.14 13,574.34 $ TOTAL COSTS $ 11,987.80 19,716.25 $ 14,663.80 $ Costs per square foot of area 6317.5 3.12 $ 2.32 $ $ 1,643.02 $ Total Budget 1,221.98 FY 25-26 Projected Balance Deficit (-), Surplus (+) FY 26-27 Projected Balance Deficit (-), Surplus (+) Assessment per Lot; 12 $ 1,643.02 $ 1,643.02 $ 5,052.44 19,716.24 $ 2,156.30 $ $ -$ -
$ 19,716.24$ 19,504.24 19,716.24 $
$ -
Per County Report as of April 30, 2026, Unpaid Balance from previous yearsTotal Owed to the City $ -Balance deducting the County Fees Sweet Brier-Hermosa Financial Status Report
Budgeted 2025-2026 Projected 2026-2027
CITY COSTS*City Clerk
Note: 25% Reserves Allowable for Operations.

Capital Improvement is not counted towards 25%
reserves
Proposed decrease/increase per lot/month
Proposed decrease/increase per lot/year
Budgeted 25-26Received as of April 30, 2026
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 07-01
Maintenance cost breakdown based on 19 lots with an estimated maint. Area of 22,200 square feet.

COUNTY FEES Spent 2025-2026
Assessment Fee 19 $ 1.00 $ 19.00 $ 19.00 19 $ 1.00 $ 19.00 Roll Corrections 0 $ 25.00 $ - $ - 0 $ 25.00 $ -
Reporting Fee 1 $ 200.00 $ 200.00 $ 200.00 1 $ 200.00 $ 200.00 $ 219.00 $ 219.00 $ 219.00
Engineering $ per hr # hr $ per hr # hr
Office Support Staff $ 70.72 $ - $ 70.72 $ -
City Services Director $ 225.00 $ - $ 225.00 $ -
Associate Engineer $ - $ -
Administration
City Manager $ 113.44 $ - $ 113.44 $ -
City Attorney $ 225.00 $ - $ 225.00 $ -
Finance Director $ 97.81 $ - $ 97.81 $ -
$ 67.78 $ - $ 67.78 $ -
Contract QK $ 1,550.00 $ 1,439.00 $ 1,550.00
$ 1,550.00 $ 1,439.00 $ 1,550.00
WALL MAINTENANCE 0
Graffiti Incidents $ - $ - $ -
$ - $ - $ -
No. of Street Lights $ per month # months $ per month # months Water used for irrigation $ 75.00 12 $ 900.00 $ 1,192.91 $ 99.41 12 $ 1,192.91 SCE (Irrigation + Lighting) 5 $ 200.00 12 $ 2,400.00 $ 1,254.10 $ 104.51 12 $ 1,254.10 $ 3,300.00 $ 2,447.01 $ 2,447.01
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrs Senior Employee $ - 40 $ - $ - $ - 40 $ -
Regular Employee $ - 70 $ - $ - $ - 70 $ -
Regular Employee $ - 70 $ - $ - $ - 70 $ -
Specialty Contract Maintenance $ 97.00 12 $ 1,164.00 $ 1,164.00 $ 97.00 12 $ 1,164.00 $ 700.00 1 $ 700.00 $ 195.27 $ 195.27 1 $ 195.27
$ 1,864.00 $ 1,359.27 $ 1,359.27
$ 6,933.00 $ 5,464.28 $ 5,575.28
$ - $ 1,250.00
$ - $ 1,814.67
City Portion to Contribute* $ - $ 5,464.28 $ 6,825.28
Costs per square foot of area 22200 $ 0.31 $ 0.25
$ 364.89 $ 359.23
Total Budget
FY 25-26 Projected
Balance Deficit (-),
Surplus (+)
FY 26-27 Projected
Balance Deficit (-),
Surplus (+)
Assessment per Lot; 19 $ 364.88 $ 460.00 $ 8,740.00 $ 1,914.72 $ 1,350.05 $ 95.12 Proposed decrease/increase per lot/year
$7.93 Proposed decrease/increase per lot/month
$ 6,932.72
$ 6,750.28
$ 182.44
Per County Report as of April 30, 2026, Unpaid Balance from previous years $ 182.44 Total Owed to the City
Note: 25% Reserves Allowable for
Operations. Capital Improvement is not
counted towards 25% reserves
TOTAL
Sierra Vista Estates Financial Status Report
Budgeted 2025-2026
Total assets (-) Deficits (+)
TOTAL
CITY COSTS*
City Clerk
TOTAL
Projected 2026-2027
Budgeted 25-26
Received as of April 30, 2026
Balance deducting the County Fees

UTILITIES
TOTAL
Operational Supplies (Weed abatment, Landscaping Equipment, Fuel & Oil, Seeding, F TOTAL

SUBTOTAL COSTS
Total Capital Improvement
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 07-02
Maintenance cost breakdown based on 42 lots with an estimated maint. Area of 1,720 square feet.

COUNTY FEES Spent 2025-2026
Assessment Fee 42 $ 1.00 $ 42.00 $ 42.00 42 $ 1.00 $ 42.00 Roll Corrections 0 $ 25.00 $ - 0 $ 25.00 $ -
Reporting Fee 1 $ 200.00 $ 200.00 $ 200.00 1 $ 200.00 $ 200.00 TOTAL $ 242.00 $ 242.00 $ 242.00
Engineering $ per hr # hr $ per hr # hr
Office Support Staff $ 70.72 $ - $ 70.72 $ -
City Services Director $ 99.58 $ - $ 99.58 $ -
Associate Engineer $ - $ -
Administration
City Manager $ 113.44 $ - $ 113.44 $ -
City Attorney $ 225.00 $ - $ 225.00 $ -
Finance Director $ 97.81 $ - $ 97.81 $ -
$ 67.78 $ - $ 67.78 $ -
Contract QK $ 1,512.00 $ 1,439.00 $ 1,550.00
TOTAL $ 1,512.00 $ 1,439.00 $ 1,550.00

WALL MAINTENANCE
Graffiti Incidents $ - $ - $ -
TOTAL $ - $ - $ -
UTILITIES No. of Street Lights $ per month # months $ per month # months Water used for irrigation $ 80.00 12 $ 960.00 $ 660.14 $ 55.01 12 $ 660.14 SCE (Irrigation + Lighting) 4 $ 92.00 12 $ 1,104.00 $ 1,082.96 $ 90.25 12 $ 1,082.96 TOTAL $ 2,064.00 $ 1,743.10 $ 1,743.10
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrs Senior Employee $ 18.92 $ - $ 18.92 $ -
Regular Employee $ 14.50 $ - $ 14.50 $ -
Regular Employee $ 14.50 $ - $ 14.50 $ -
Specialty Contract Maintenance $ 55.00 12 $ 660.00 $ 660.00 $ 55.00 12 $ 660.00 Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) $ 1,000.00 $ 845.00 TOTAL $ 1,660.00 $ 660.00 $ 1,505.00
SUBTOTAL COSTS $ 5,478.00 $ 4,084.10 $ 5,040.10
Total Capital Improvement $ 1,000.00
Total assets(-) /Deficit (+) $ (3,007.97) $ (4,083.36)
TOTAL COSTS $ 5,478.00 $ 6,040.10
Costs per square foot of area 1720
$ 130.43 $ 143.81 Total Budget FY 25-26 Projected Balance Deficit (-), Surplus (+)
FY 26-27 Projected Balance
Deficit (-), Surplus (+)
Assessment per Lot; 42 $ 120.00 $ 120.00 $ 5,040.00 $ (1,000.10) $ 3,083.26 $ - Proposed decrease/increase per lot/year
$ - Proposed decrease/increase per lot/month
$ 5,040.00
$ 4,860.00 $ 4,618.00
$ (180.00)
Per County Report as of April 30, 2026, Unpaid Balance from previous years Total Owed to the City $ (180.00)
Note: 25% Reserves Allowable for Operations. Capital
Improvement is not counted towards 25% reserves
Received as of April 30, 2026
Balance deducting the County Fees
Projected 2026-2027
Maple Valley Estates Financial Status Report
Budgeted 2025-2026
Budgeted 25-26
CITY COSTS*
City Clerk
ENGINEER'S REPORT FOR ASSESSMENT DISTRICT 09-01
Maintenance cost breakdown based on 105 lots with an estimated maint. Area of 27,593.1 square feet.

Spent 2025-2026

COUNTY FEES
Assessment Fee 105 $ 1.00 $ 105.00 $ 105.00 105 $ 1.00 $ 105.00 Roll Corrections 0 $ 25.00 $ - 0 $ 25.00 $ -
Reporting Fee 1 $ 200.00 $ 200.00 $ 200.00 1 $ 200.00 $ 200.00 TOTAL $ 305.00 $ 305.00 $ 305.00
Engineering $ per hr # hr $ per hr # hr
Office Support Staff $ 70.72 $ - $ 70.72 $ -
City Services Director $ 99.58 $ - $ 99.58 $ -
Associate Engineer $ - $ -
Administration
City Manager $ 113.44 $ - $ 113.44 $ -
City Attorney $ 225.00 $ - $ 225.00 $ -
Finance Director $ 97.81 $ - $ 97.81 $ -
$ 67.78 $ - $ 67.78 $ -
Contract QK $ 1,520.00 $ 1,439.00 $ 1,500.00
TOTAL $ 1,520.00 $ 1,439.00 $ 1,500.00

WALL MAINTENANCE
Graffiti Incidents $ - $ - $ -
TOTAL $ - $ - $ -
UTILITIES $ per month # months $ per month # months
Water used for irrigation # Street Lights $ 577.00 12 $ 6,924.00 $ 7,736.21 $ 644.68 12 $ 7,736.21 SCE (Irrigation + Lighting) 36 $ 528.01 12 $ 6,336.08 $ 7,083.20 $ 590.27 12 $ 7,083.20 TOTAL $ 13,260.08 $ 14,819.41 $ 14,819.41
CITY MAINTENANCE (Landscaping & Irrigation Maintenance/plants) $/hr hrs $/hr hrs Senior Employee $ 18.92 $ - $ 18.92 $ -
Regular Employee $ 14.50 $ - $ 14.50 $ -
Regular Employee $ 14.50 $ - $ 14.50 $ -
Specialty Contract Maintenance $ 585.00 12 $ 7,020.00 $ 7,020.00 $ 585.00 12 $ 7,020.00 Operational Supplies (Landscaping Equipment, Fuel & Oil, Seeding, Fertilizer, Plants, Trees, etc) $ 1,000.00 $ 811.00 $ 811.00 1 $ 811.00 TOTAL $ 8,020.00 $ 7,831.00 $ 7,831.00
SUBTOTAL COSTS $ 23,105.08 $ 24,394.41 $ 24,455.41
Total Capital Improvement
Total assets(-) /Deficit (+) $ 2,945.90 $ 4,777.09
TOTAL COSTS $ 26,050.98 $ 24,455.41
Costs per square foot of area 25877 $ 1.01 $ 0.95
$ 248.10 $ 232.91 Total Budget FY 25-26 Projected Balance Deficit (-), Surplus (+)
FY 26-27 Projected Balance
Deficit (-), Surplus (+)
Assessment per Lot; 105 $ 200.62 $ 200.62 $ 21,065.10 $ (3,390.31) $ (8,167.40) $ - Proposed decrease/increase per lot/year
$ - Proposed decrease/increase per lot/month
$ 21,065.10
$ 21,065.10
$ -
Per County Report as of April 30, 2026, Unpaid Balance from previous years $ - Total Owed to the City $ -
Note: 25% Reserves Allowable for
Operations. Capital Improvement is not
counted towards 25% reserves
Budgeted 25-26
Received as of April 30, 2026
Balance deducting the County Fees
City Clerk
CITY COSTS*
Pelous Ranch Financial Status Report
Budgeted 2025-2026 Projected 2026-2027
Attachment I

STAFF REPORT
TO: Lindsay City Council
MEETING DATE: June 23, 2026
DEPARTMENT: City Services
FROM: Dario Dominguez, Director of Public Works
AGENDA TITLE: Awarding the Contract for the Road Improvements Project

ACTION & RECOMMENDATION
Staff recommends council adopt Resolution 26-28; awarding the contract for the Road Improvements Project to American Paving Co. (American Paving), in the amount of $5,321,719.60, and provide a $798,260 (approximately 15%) contingency to deal with any unforeseen issues that might arise during construction for a total encumbrance of $6,119,979.60.

Staff further recommends that the City Manager and / or his designee be authorized to execute the Agreement.

BACKGROUND
On June 12, 2026, a public bid opening was held, and seven (7) bid proposals were received and publicly opened. The top three (3) responsive bidders and the corresponding bid results are listed as follows:

1. American Paving Co. $5,321,719.60

2. Avison Construction, Inc. $5,655,117.00

3. Walsh Montgomery Construction, Inc. $6,073,078.39
The Engineer’s Estimate for project construction costs was approximately $6.5 million. Funding for the Project is available through a combination of funding sources budgeted for this purpose, such as Measure R, SB1, STP, LTF, Gas Tax.

Staff reviewed the bid proposals that were submitted and determined that American Paving proposed the lowest responsive and responsible bid. There was a minor irregularity noted during the proposal verification process involving the use of an incorrect form by American Paving. This irregularity was deemed inconsequential by both staff and the City Attorney. It is the opinion of staff that the bid should be accepted, and a Notice of Award is issued.

The Project consists of improvements at various street locations throughout the city including, but not limited to, curb, gutter, sidewalk, storm drain infrastructure, fencing, paving, signage and striping improvements. The improvements will help preserve and enhance the City's transportation infrastructure and provide long-term benefits to the community. The area of work is primarily on the west side of the city along the following streets:
• Fresno Street (between HWY-65 and Westwood Avenue)
• Westwood Avenue (between Hermosa Street and Tulare Road) • Van Ness Avenue (between Hermosa Street and Mariposa Street) • Central Street (between Hermosa Street and Mariposa Street) • Eastwood Avenue (between Kern Street and Mariposa Street) • Burem Lane (east of Westwood Avenue)
• Kern Street (between Westwood Avenue and Eastwood Avenue) Item #: 15.4
Action Items
• Samoa Street (between Olive Avenue and Mt. Vernon Avenue) • Ashland Avenue (between Apia Street and Hermosa Street)

FISCAL IMPACT
Funding for the Project is available through a combination of Measure R, SB1, STP, LTF, Gas Tax revenues budgeted for this purpose. Sufficient funds have been appropriated within the approved Capital Improvement Program and project budget to cover the construction contract and associated project costs.

ENVIRONMENTAL REVIEW
The Project consists of the maintenance, repair, and minor alteration of existing public facilities at various locations within the existing City’s public right-of-way. The Project is categorically exempt from the California Environmental Quality Act (CEQA) pursuant to Sections 15301 (Existing Facilities), 15302 (Replacement or Reconstruction), 15303 (New Construction of Small Structures), and 15304 (Minor Alterations to Land) of the CEQA Guidelines because the work involves the operation, repair, maintenance, and minor alteration of existing public facilities with negligible or no expansion of existing use.

ATTACHMENTS

1. Resolution No.26-28 awarding the contract for the Road Improvements Project.

Reviewed/Approved: ________

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LINDSAY
Resolution NO. 26-28

Page 1 of 3 ends

Lindsay City CouncilJune 23, 2026

Lindsay City Council
June 23, 2026