Parlier City Council
February 20, 2025

OF PARL

CITY COUNCIL OF PARLIER

REGULAR MEETING
This meeting of the City of Parlier City Council is live streamed and may be accessed at https://www.youtube.com/channel/UCJs3y/cM9NWQGLdwpBCmoAQ DATE: THURSDAY, FEBRUARY 20, 2025
TIME: 6:30 PM
PLACE: Parlier City Hall
1100 E. Parlier Avenue
Parlier, CA 93648
CALL TO ORDER/WELCOME:

Roll Call: Mayor Alma M. Beltran, Mayor Pro temp Sabrina Rodriguez, Council member Juanita "Janie" Molina, Council member Diego Garza, Council member Cathryn "Kathy" Solorio, City Clerk Lina Martinez and Treasurer Ismael Spindola.

FLAG SALUTE: Mayor Alma M. Beltran
INVOCATION:

ADDITIONS/DELETIONS:

PRESENTATIONS/INFORMATIONAL:

Demetria Cardenas, Preschool Director - 2024/2025 Cost Care Plus Staff Retention PUBLIC COMMENT:

At this time any citizen may address the City Council on matters not appearing on the agenda that are within the jurisdiction of the City of Parlier. Speakers shall limit their comments to three (3) minutes unless extended by the Mayor. Please begin your comments by stating your name and City of residence.

The City Council is prohibited by law from taking collective formal action on matters raised during public that are not on the agenda, but individual council members may respond to anyone providing any public comment. No adverse conclusion should be drawn if the City Council does not respond to any public senda but niel our enterse comment. Responses to public comment by individual city council members may or may not reflect the views of any other, or of a majority of council members. The Council may refer the matter to the City Manager or staff or request that it be placed on a future agenda.

CONSENT CALENDAR:

All Consent Calendar items are considered routine and will be enacted in one motion. There will be no separate discussion of items appearing on the Consent Calendar unless requested to be removed for separate discussion and acted on by separate vote.

Approve the Check Report dated February 4, 2025 through February 14, 2025.

REGULAR BUSINESS:

2. SUBJECT: Consideration and Necessary Action on Liebert, Cassidy & Whitmore retain consulting services of Jim Schartz and Associates/Scott Comerford. PRESENTED BY DAVID CERDA, CITY MANAGER.

RECOMMENDATION: Staff recommends that the City Council adopt Resolution No. 2025-13, Approval for Lieberty Cassidy Whitmore to Retain Expert Witness Retainer Agreements with Jim Schartz and Associate Scott Comerford, Consultants in Jose Garza Attorney Fees Civil Complaint.

3. SUBJECT: Consideration and Necessary Action on adoption of Resolution 2025-14, Supporting and Implementing Timely Use of Funding. PRESENTED BY JAVIER ANDRADE, CITY ENGINEER.

RECOMMENDATION: Staff recommends that the City Council adopt a Resolution 2025-14 supporting and implementing timely use of federal and state funding.

4. SUBJECT: Consideration and Necessary Action on Authorization of Expenditure for Mayor Beltran's Per Diem to Attend the Fresno COG One Voice Trip to Washington D.C. PRESENTED BY BERTHA ESCALERA, ASSISTANT CITY MANAGER.

RECOMMENDATION: Staff recommends that the City Council and adopt Resolution No. 2025-03 consider the expenditure for Mayor Beltran's per diem to attend the Fresno Council of Governments (COG) One Voice trip to Washington D.C. from April 27, 2025 to May 1, 2025.

5. SUBJECT: Consideration and Necessary Action on Acceptance of the 2023/2024 Financial Audit.

PRESENTED BY DAVID CERDA, ACTING CITY MANAGER.

RECOMMENDATION: City staff recommends that the City Council adopt Resolution No. 2025-15 Accepting the 2023/24 Financial Audit Report, as presented. Accepting the audit will finalize the financial review process and ensure continued transparency and accountability to the residents of Parlier.

SUBJECT: Approval of Operating and Capital Budget for FY 2024-2025. PRESENTED BY DAVID CERDA, ACTING CITY MANAGER.

RECOMMENDATION: It is recommended that the City Council adopt Resolution No. 2025-16 Approving the Operating and Capital Budget for Fiscal Year 2024-2025.

1. SUBJECT: Consideration and Necessary action on Council acceptance of City of Parlier Active Transportation Study - Tactical Urbanism. PRESENTED BY JAVIER ANDRADE, CITY ENGINEER.

RECOMMENDATION: Staff recommends the City Council adopt Resolution No. 2025-17 Accepting the City of Parlier Active Transportation Study - Tactical Urbanism.

BRIEF COMMENTS: COUNCIL COMMUNICATIONS/COMMENTS:

CITY MANAGER:

CITY COUNCIL:

CITY ATTORNEY:

PUBLIC COMMENT ON CLOSED SESSION

THIS PORTION OF THE MEETING IS RESERVED FOR PERSONS DESIRING TO ADDRESS THE COUNCIL ON AN ITEM WHICH IS TO BE CONSIDERED DURING CLOSED SESSION. SPEAKERS SHALL LIMIT THEIR COMMENTS TO THREE (3) MINUTES.

CLOSED SESSION:

8. Conference with Legal Counsel - Anticipated Litigation Three Cases
(Government Code Section 54956.9)
Conference with Legal Counsel - Existing Litigation
Hall v. City of Parlier
(Government Code Section 54956.9)

10. Conference with Legal Counsel - Existing Litigation Garza v. City of Parlier
(Government Code Section 54956.9)

11. Conference with Legal Counsel - Existing Litigation City of Parlier v. Sarbat Bhala
(Government Code Section 54956.9)
..... .-

12. Conference with Legal Counsel - Existing Litigation Torres v. City of Parlier
(Government Code Section 54956.9)

13. Conference with Legal Counsel - Existing Litigation Element 7 v. City of Parlier
(Government Code Section 54956.9)

14. Public Employee Employment
Title: Acting Finance Director and City Manager
(Government Code Section 54957)

ADJOURNMENT

ADA NOTICE
In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at (559) 646-3545 ext. 227. Notification 48 hours prior to the meeting will enable the city to ensure accessibility to this meeting.

DOCUMENTS
Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the front counter at City Hall located at 1100 East Parlier Avenue, Parlier, CA during normal business hours. In addition, most documents are posted on the city's website at www.parlier.ca.us.
#1
Check Report
CITY OF PARLIER By Check Number
Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Bank Code: APBNK-APBNK
SO 01 SOCALGAS 02/05/2025 Regular 0.00 2,038.34 64299
AME04 AMERICAN PAVING COMPANY 02/06/2025 Regular 0.00 178,605.69 64300 DAV10 DAVE BANG ASSOCIATES INC. 02/06/2025 Regular 0.00 21,785.75 64301 FRE16 FRESNO ROOFING CO INC 02/06/2025 Regular 0.00 199,834.00 64302 ADT01 ADT SECURITY SERVICES 02/11/2025 Regular 0.00 1,506.60 64303 **Void** 02/11/2025 Regular 0.00 0.00 64304
AME06 AMERICAN EXPRESS 02/11/2025 Regular 0.00 969.26 64305 BCT01 BCT CONSULTING, INC. 02/11/2025 Regular 0.00 1,248.73 64306 BMO01 BMO FINANCIAL GROUP 02/11/2025 Regular 0.00 15,192.15 64307 **Void** 02/11/2025 Regular 0.00 0.00 64308
**Void** 02/11/2025 Regular 0.00 0.00 64309
**Void** 02/11/2025 Regular 0.00 0.00 64310
**Void** 02/11/2025 Regular 0.00 0.00 64311
COM05 COMCAST 02/11/2025 Regular 0.00 291.17 64312
CVI01 CVIN LLC 02/11/2025 Regular 0.00 3,060.60 ) 64313 DIA11 DIAMOND COMMUNICATIONS 02/11/2025 Regular 0.00 300.00 64314 HEA01 HEALTHWISE SERVICES, LLC 02/11/2025 Regular 0.00 460.0064315 P.G01 PACIFIC GAS & ELECTRIC 02/11/2025 Regular 0.00 41,045.52 64316 SCA01 SCA OF CA, LLC 02/11/2025 Regular 0.00 9,850.00 64317 UN 01 unWIRED BROADBAND, INC. 02/11/2025 Regular 0.00 74.99 64318 BELO3 ALMA M. BELTRAN 02/13/2025 Regular 0.00 658.30 64319 SO 01 SOCALGAS 02/14/2025 Regular 0.00 2,227.74 64320
SOCOO SOCIAL VOCATIONAL SERVICES 02/14/2025 Regular 0.00 23,994.00 64321 **Void** 02/14/2025 Regular 0.00 0.00 64322
A&MOO A&M CONSULTING ENGINEERS 02/14/2025 Regular 0.00 365,913.80 64323 **Void** 02/14/2025 Regular 0.00 0.00 64324
**Void** 02/14/2025 Regular 0.00 0.00 64325
AAA02 AAA BUSINESS SUPPLIES 02/14/2025 Regular 0.00 353.62 64326 ADC01 ADCOMP SYSTEMS, INC. 02/14/2025 Regular 0.00 233.75 64327 ADV04 ADVENTIST HEALTH TULARE 02/14/2025 Regular 0.00 55.00 64328 AT&08 AT&T 02/14/2025 Regular 0.00 610.13 64329
AT&02 AT&T MOBILITY 02/14/2025 Regular 0.00 831.80 64330 AUT01 AUTO ZONE 02/14/2025 Regular 0.00 380.44 64331
BAD14 BADILLA & HINCH INVESTIGATIONS 02/14/2025 Regular 0.00 872.50 64332 BRE14 BRENNTAG PACIFIC, INC. 02/14/2025 Regular 0.00 1,650.63 64333 CAL30 CALIFORNIA CONSULTING, INC. 02/14/2025 Regular 0.00 3,000.00 64334 CEN10 CENTRAL INDUSTRIAL AUTOMATION LLC 02/14/2025 Regular 0.00 3,497.42 64335 CEN19 CENTRAL SANITARY SUPPLY, LLC 02/14/2025 Regular 0.00 2,005.77 64336 **Void** 02/14/2025 Regular 0.00 0.00 64337
CENO2 CENTRAL VALLEY LOCK & SAFE, INC. 02/14/2025 Regular 0.00 360.56 64338 CHA11 CHAPMAN LAW, P.C. 02/14/2025 Regular 0.00 2,647.40 64339 CINO1 CINTAS CORPORATION NO. 2 02/14/2025 Regular 0.00 1,019.65 64340 CINO2 CINTAS CORPORATION NO. 2 02/14/2025 Regular 0.00 47.49 64341 CIT22 CITY OF PARLIER 02/14/2025 Regular 0.00 666.35 64342 CIT1K CITY OF SELMA 02/14/2025 Regular 0.00 99,750.00 64343 CIVO2 CIVICPLUS, LIC 02/14/2025 Regular 0.00 640.00 64344 COM02 COMCAST BUSINESS 02/14/2025 Regular 0.00 1,501.14 64345 EDI01 E.D.I.S. 02/14/2025 Regular 0.00 4,839.56 64346
**Void** 02/14/2025 Regular 0.00 0.00 64347
EFR01 EFRAIN YANEZ 02/14/2025 Regular 0.00 10,228.50 64348 EDDOZ EMPLOYMENT DEVELOPMENT DE 02/14/2025 Regular 0.00 6,300.00 64349 FRE25 FRESNO COUNTY DEPT OF PUBLIC HEALTH 02/14/2025 Regular 0.00 655.00 64350 FRE13 FRESNO COUNTY TREASURER 02/14/2025 Regular 0.00 287.36 64351 GLO02 GLOBAL RUSH PRINTING 02/14/2025 Regular 0.00 528.21 64352 2/14/2025 1:35:36 PM Page 1 of 4
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number GO002 GOODSUITE 02/14/2025 Regular 0.00 3,328.70 64353
GORO1 GORDON INDUSTRIAL SUPPLY CO. 02/14/2025 Regular 0.00 148.55 64354 INT11 INTERNATIONAL ASSOCIATION OF CHIEF OF PC 02/14/2025 Regular 0.00 220.00 64355 INT14 INTERSTATE GAS SERVICES, INC. 02/14/2025 Regular 0.00 3,863.95 64356 T&J01 JOSE M SILVA 02/14/2025 Regular 0.00 649.49 64357 KIN06 KINGS INDUSTRIAL OCC. MED. CTR, INC. 02/14/2025 Regular 0.00 65.00 64358 KOE01 KOEFRAN INDUSTRIES, INC. 02/14/2025 Regular 0.00 195.00 64359 LEM04 LEMON TREE PROPERTY MANAGEMENT 02/14/2025 Regular 0.00 4,500.00 64360 LIE01 LIEBERT CASSIDY WHITMORE 02/14/2025 Regular 0.00 37,283.02 64361 OCHOO MARGARITA OCHOA 02/14/2025 Regular 0.00 400.00 64362 MATO2 MATSON ALARM CO. INC. 02/14/2025 Regular 0.00 67.58 64363 VALO3 MATTHEW STACY KNIFFIN 02/14/2025 Regular 0.00 598.00 64364 NELO3 NELSON'S HARDWARE, INC. 02/14/2025 Regular 0.00 150.60 64365 ODPO1 ODP BUSINESS SOLUTIONS, LLC 02/14/2025 Regular 0.00 867.02 64366 PPA02 PARLIER POLICE ASSO. 02/14/2025 Regular 0.00 3,750.00 64367 PAYO1 PAY PLUS BENEFITS, INC. 02/14/2025 Regular 0.00 593.80 64368 PRO01 PROVOST & PRITCHARD CONSULTING GROUP 02/14/2025 Regular 0.00 4,337.30 64369 QUIO2 QUILL CORPORATION 02/14/2025 Regular 0.00 1,680.69 64370 RENOZ RAT INCORPORATED 02/14/2025 Regular 0.00 165.00 64371 HER13 RAULR. HERRERA 02/14/2025 Regular 0.00 500.00 64372 RIPO1 REEDLEY IRRIGATION & SUPP 02/14/2025 Regular 0.00 396.72 64373 REEDLEY LUMBER & BUILDING 02/14/2025 Regular 0.00 405.99 64374 REEDLEY VETERINARY HOSPITAL 02/14/2025 Regular 0.00 730.00 64375 RMA GEOSCIENCE, INC. 02/14/2025 Regular 0.00 4,650.00 64376 SAM JORGENSEN PUMP CO., I 02/14/2025 Regular 0.00 13,746.58 64377 SEQUOIA VALLEY TESTING & INSP LLC 02/14/2025 Regular 0.00 19752.00 64378 SILICON RANCH CORPORATION 02/14/2025 Regular 0.00 6,492.88 64379 Silvercrest, Inc. 02/14/2025 Regular 0.00 7,666.67 64380 SIRCHIE ACQUISITION COMPANY, LLC 02/14/2025 Regular 0.00 288.92 64381 STAR 1 MINI MART 02/14/2025 Regular 0.00 1,840.54 64382 STATE FOODS SUPERMARKET 02/14/2025 Regular 0.00 239.45 64383 SWRCB ACCOUNTING OFFICE 02/14/2025 Regular 0.00 619.00 64384 SYLVIA HADDOCK 02/14/2025 Regular 0.00 16.25 64385
TCM INVESTMENTS LP 02/14/2025 Regular 0.00 615.52 64386 THOMSON REUTERS - WEST 02/14/2025 Regular 0.00 686.48 : 64387 TOWNSEND PUBLIC AFFAIRS, INC. 02/14/2025 Regular 0.00 2,000.00 64388 ULINE, INC. 02/14/2025 Regular 0.00 1,087.27 64389
UNDERGROUND SERVICE ALERT 02/14/2025 Regular 0.00 432.95 64390 UNITED RENTALS (NORTH AMERICA), INC. 02/14/2025 Regular 0.00 3,096.08 64391 UNITY IT 02/14/2025 Regular 0.00 3,216.05 64392
VANESSA A FAUKNER 02/14/2025 Regular 0.00 2,637.29 64393 WORLD OIL ENVIRONMENTAL SERVICES 02/14/2025 Regular 0.00 163.46 64394 ADP, INC. 02/06/2025 Bank Draft 0.00 2,438.45 DFT0000823 ALTA MONTCLAIR/EBSA 02/06/2025 Bank Draft 0.00 1,500.00 DFT0000824 CALPERS 02/06/2025 Bank Draft 0.00 28,905.66 DFT0000825 CALPERS 02/06/2025 Bank Draft 0.00 528.17 DET0000826
CALPERS 02/06/2025 Bank Draft 0.00 417.08 DFT0000827
2/14/20251:35:36 PM Page 2 of 4
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number PERO1 CALPERS 02/06/2025 Bank Draft 0.00 130.00 • DFT0000828 Bank Code APBNK Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 202 86 0.00 1,146,162.72
Manual Checks 0.00 0.00
Voided Checks 10 0.00 0.00
Bank Drafts 6 6 0.00 33,919.36
EFT's 0.00 0.00
208 102 0.00i 1,180,082.08
2/14/20251:35:36 PM Pace 3 of 4
Check Report Date Range: 02/04/2025 - 02/14/2025
All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 202 86 0.00 1,146,162.72
Manual Checks 0.00 0.00
Voided Checks 10 0.00 0.00
Bank Drafts 0.00 33,919.36
EFT'S 0.00 0.00
...208 102 0.00 1,180,082.08
Fund Summary
Fund Name Period Amount
999 POOL FUND 2/2025 1,180,082.08
1,180,082.08
2/14/2025 1:35:36 PM Page 4 of 4
Check Report
CITY OF PARLIER By Check Number
Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Bank Code: APBNK-APBNK
SO 01 SOCALGAS 02/05/2025 Regular 0.00 2,038.34 64299
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 40818-11-24 Invoice 02/05/2025 CC GAS SVCS 11/24 0.00 5,70 100-5618-6513 GAS CC GAS SVCS 11/24 5.70
60374-11-24 Invoice 02/05/2025 PA GAS SVCS 11/24 0.00 204.43 269-6303-6513 GAS PA GAS SVCS 11/24 204.43
64009-11-24 Invoice 02/05/2025 PD GAS SVCS 11/24 0.00 290.57 100-5400-6513 GAS PD GAS SVCS 11/24 290.57
69006-11-24 Invoice 02/05/2025 CH CC GAS SVCS 11/24 0.00 1,358.76 100-5617-6513 GAS CH CC GAS SVCS 11/24 1,358.76
70525-11-24 Invoice 02/05/2025 SC GAS SVCS 11/24 0.00 111.95 100-5615-6513 GAS SC GAS SVCS 11/24 111.95
73229-11-24 Invoice 02/05/2025 TC GAS SVCS 11/24 0.00 22.04 100-5620-6513 GAS TC GAS SVCS 11/24 22.04
73791-11-24 Invoice 02/05/2025 CC2 GAS SVCS 11/24 0.00 11.02 100-5620-6513 GAS CC2 GAS SVCS 11/24 11.02
73985-11-24 Invoice 02/05/2025 CC1 GAS SVCS 11/24 0.00 33.87 100-5620-6513 GAS CC1 GAS SVCS 11/24 33.87
AME04 AMERICAN PAVING COMPANY 02/06/2025 Regular 0.00 178,605.69 64300 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 21-2315 PE#11 Invoice 02/06/2025 FIG TREE PARK 10/24 0.00 92,023.26 243-5700-6520 PROFESSIONAL SERVICES FIG TREE PARK 10/24 92,023.26 21-2315 PE#12 Invoice 02/06/2025 FIG TREE PARK 11/24 0.00 86,582.43 243-5700-6520 PROFESSIONAL SERVICES FIG TREE PARK 11/24 86,582.43 DAV10 DAVE BANG ASSOCIATES INC. 02/06/2025 Regular 0.00 21,785.75 64301 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount CA57602 Invoice 02/05/2025 REC BASKETBALL EQUIPMENT 0.00 21,785.75 315-5621-6002 RECREATIONAL PARTS SU REC BASKETBALL EQUIPMENT 21,785.75 FRE16 FRESNO ROOFING CO INC 02/06/2025 Regular 0.00 199,834.00 64302 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount $3532/1 Invoice 02/06/2025 PD ROOF 0.00 199,834.00
314-5400-6520 PROFESSIONAL SERVICES/ PD ROOF 199,834.00 ADT01 ADT SECURITY SERVICES 02/11/2025 Regular 0.00 1,506.60 64303 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 401559711-2-25 Invoice 02/11/2025 PW SECURITY SVCS 2/25 0.00 528.65 400-5600-6520 PROFESSIONAL SERVICES/ PW SECURITY SVCS 2/25 528.65 401966975-2-25 Invoice 02/11/2025 WWTP SECURITY SVCS 2/25 0.00 247.54 100-5600-6520 PROFESSIONAL SERVICES/ WWTP SECURITY SVCS 2/25 10.36 401-5600-6520 PROFESSIONAL SERVICES WWTP SECURITY SVCS 2/25 237.18 402675472-2-25 Invoice 02/11/2025 CH SECURITY SVCS 2/25 0.00 62.97 100-5600-6520 PROFESSIONAL SERVICES/ CH SECURITY SVCS 2/25 2.55 2/14/2025 1:36:28 PM Page 1 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 100-5620-6520 PROFESSIONAL SERVICES/ CHSECURITY SVCS 2/25 60.42 402676105-2-25 Invoice 02/11/2025 GD SECURITY SVCS 2/25 0.00 67.25 100-5600-6520 PROFESSIONAL SERVICES/ GD SECURITY SVCS 2/25 2.00 100-5620-6520 PROFESSIONAL SERVICES/ GD SECURITY SVCS 2/25 65.25 402676106-2-25 Invoice 02/11/2025 TC SECURITY SVCS 2/25 0.00 57.88 100-5600-6520 PROFESSIONAL SERVICES/ TC SECURITY SVCS 2/25 3.25 100-5620-6520 PROFESSIONAL SERVICES/ TC SECURITY SVCS 2/25 54.63 402676110-2-25 Invoice 02/11/2025 SC SECURITY SVCS 2/25 0.00 96.53 100-5615-6520 PROFESSIONAL SERVICES/ SC SECURITY SVCS 2/25 96.53 402676111-2-25 Invoice 02/11/2025 CCA SECURITY SVCS 2/25 0.00 64.02 100-5600-6520 PROFESSIONAL SERVICES/ CCA SECURITY SVCS 2/25 3.60 100-5618-6520 PROFESSIONAL SERVICES CCA SECURITY SVCS 2/25 60.42 402676112-2-25 Invoice 02/11/2025 PA SECURITY SVCS 2/25 0.00 68.23 100-5600-6520 PROFESSIONAL SERVICES/ PA SECURITY SVCS 2/25 2.98 269-6303-6520 PROFESSIONAL SERVICES/ PA SECURITY SVCS 2/25 65.25 402676113-2-25 Invoice 02/11/2025 CC1 SECURITY SVCS 2/25 0.00 69.07 100-5600-6520 PROFESSIONAL SERVICES/ CC1 SECURITY SVCS 2/25 4.62 100-5620-6520 PROFESSIONAL SERVICES/ CC1 SECURITY SVCS 2/25 64.45 402676456-2-25 Invoice 02/11/2025 : PPR SECURITY SVCS 2/25 0.00 61.66 100-5600-6520 PROFESSIONAL SERVICES/ PPR SECURITY SVCS 2/25 2.66 100-5616-6520 PROFESSIONAL SERVICES PPR SECURITY SVCS 2/25 59.00 402676458-2-25 Invoice 02/11/2025 PSR SECURITY SCS 2/25 0.00 57.88 100-5600-6520 PROFESSIONAL SERVICES/ PSR SECURITY SVCS 2/25 3.25 100-5616-6520 PROFESSIONAL SERVICES PSR SECURITY SVCS 2/25 54.63 402676461-2-25 Invoice 02/11/2025 CC SECURITY SVCS 2/25 0.00 63.26 100-5600-6520 PROFESSIONAL SERVICES/ CC SECURITY SVCS 2/25 60.42 100-5600-6520 PROFESSIONAL SERVICES/ CC SECURITY SVCS 2/25 2.84 402829128-2-25 Invoice 02/11/2025 CCB SECURITY SVCS 2/25 0.00 61.66 100-5600-6520 PROFESSIONAL SERVICES/ CCB SECURITY SVCS 2/25 2.66 100-5618-6520 PROFESSIONAL SERVICES CB SECURITY SVCS 2/25 59.00 **Void** 02/11/2025 Regular 0.00 0.00 64304
AME06 AMERICAN EXPRESS 02/11/2025 Regular 0.00 969.26 : 64305 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 41008-JAN/25 Invoice 02/11/2025 COUN- CONF HOTEL A.BELTRAN - HYATT 0.00 969.26 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF HOTEL A.BELTRAN 969.26 BCТ01 BCT CONSULTING, INC. 02/11/2025 Regular 0.00 1,248.73 64306 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 230-02012025-72 Invoice ALL FAC PHONE SVCS 2/25 0.00 1,248.73 100-5200-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 101.98 100-5400-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 611.37 100-5615-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 25.49 100-5700-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 50.99 100-5700-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 76.48 269-6303-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 152.97 400-5300-6510 TELEPHONE/DATA & PAG ALL FAC PHONE SVCS 2/25 89.23 400-5600-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 25.50 401-5300-6510 TELEPHONE/ DATA/PAGE ALL FAC PHONE SVCS 2/25 89.23 401-5600-6510 TELEPHONE/DATA/PAGER ALL FAC PHONE SVCS 2/25 25.49 BM001 BMO FINANCIAL GROUP 02/11/2025 Regular 0.00 15,192.15 64307 2/14/2025 1:36:28 PM Page 2 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 3242-JAN/25 Invoice 02/10/2025 PD CREDIT CARD 1/25 0.00 6,946.19 100-5400-6000 OFFICE SUPPLIES PD- OFFICE SUPPLIES - BEST BUY 95.01 100-5400-6002 PARTS SUPPLIES PD- PARTS & SUPPLIES - WALMA 106.55 100-5400-6002 PARTS SUPPLIES PD- CREDIT SHADOWBOX FOR F -135.98 100-5400-6002 PARTS SUPPLIES PD- SHADOWBOX - AMAZON 131.84 100-5400-6012 POSTAGE, SHIPPING & FR PD-UPS STORE 122.49 100-5400-6503 TRAVEL, MEETINGS & TR PD- TRNG REL & RED RECORDS 179.00 100-5400-6503 TRAVEL, MEETINGS & TR PD- MCORP FLIGHT ESA FEE T.M 19.95 100-5400-6503 TRAVEL, MEETINGS & TR PD- MCORP FLIGHT T.MCCOY - A 49.75 100-5400-6503 TRAVEL, MEETINGS & TR PD- MCORP CLASS T.MCCOY - N 575.00 100-5400-6503 TRAVEL, MEETINGS & TR PD- MCORP CAR RENTAL T.MCC 216.61 100-5400-6503 TRAVEL, MEETINGS & TR PD- MCORP RENTAL BOOKING T. 113.04 100-5400-6503 TRAVEL, MEETINGS & TR PD- TRNG SEAL & EXPN RECORD 159.00 100-5400-6503 TRAVEL, MEETINGS & TR PD- TRNG SEAL & EXPN RECORD 119.25 100-5400-6503 TRAVEL, MEETINGS & TR PD- TRNG REL & RED RECORDS 116.35 100-5400-6503 TRAVEL, MEETINGS & TR PD- TRNG REL & RED RECORDS 134.25 100-5400-6520 PROFESSIONAL SERVICES/ PD- FED EX FREIGHT CHARGE - F 88.43 100-5400-6532 VEHICLE MAINTENANCE PD- UNIT 2201 MAINT - FAHRNE 720.00 100-5410-6002 PARTS & SUPPLIES PD- AC CLEANING SUPPLIES - A 220.10 100-5410-6002 PARTS & SUPPLIES PD- AC SUPPLIES - AMAZON 47.92 100-5410-6002 PARTS & SUPPLIES PD- AC SUPPLIES - AMAZON 94.50 100-5410-6002 PARTS & SUPPLIES PD- AC SUPPLIES - AMAZON 124.92 100-5410-6020 ANIMAL FOOD PD- AC SUPPLIES - ELM FEED SE 396.91 100-5410-6520 PROFESSIONAL SERVICES/ PD- AC C-TRAIN - MID STATE CO 2,775.53 102-5400-6001 OPERATIONAL SUPPLIES PD- WARRANT BUILDER-UPGRA 257.78 288-5420-6000 OFFICE SUPPLIES PD- CEO MBRSHP DUES N.CUEV 100.00 288-5420-6000 OFFICE SUPPLIES PD- COE SUPPLIES - AMAZON 117.99 7580-JAN/25 Invoice 02/10/2025 PW CREDIT CARD 1/25 0.00 461.83 100-5620-6002 PARTS SUPPLIES PW- CH MAINT SUPPLIES - AMA 17.92 100-5620-6002 PARTS SUPPLIES PW- CH SUPPLIES - AMAZON 61.95 400-5600-6000 OFFICE SUPPLIES - P.W. PW- OFFICE SUPPLIES - AMAZO 29.37 400-5600-6000 OFFICE SUPPLIES - P.W. PW- OFFICE SUPPLIES - AMAZO 92.03 400-5600-6002 PARTS & SUPPLIES PW- MAINT SUPPLIES - AMAZO 31.26 400-5600-6002 PARTS & SUPPLIES PW- OFFICE SUPPLIES - AMAZO 57.26 400-5600-6002 PARTS & SUPPLIES PW- BREAKROOM SUPPLIES - SA 96.61 400-5600-6002 PARTS & SUPPLIES PW- BREAKROOM SUPPLIES - SA 38.47 401-5600-6501 MEMBERSHIP DUES PW- GOOGLE SUBS-D.DELBOSQ 1.99 401-5600-6501 MEMBERSHIP DUES PW- ICLOUD MO SUBS-D.DELBO 2.99 401-5600-6501 MEMBERSHIP DUES PW- DROPBOX PHOTOS SUBS-D. 11.99 401-5600-6501 MEMBERSHIP DUES PW- ADOBE MO SUBS 1/25 - AD 19.99 7676-JAN25 Invoice 02/10/2025 ADMIN CREDIT CARD 1/25 0.00 7,784.13 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF WASHINGTON/GA 163.18 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CCAC MBSHP L.MARTIN 250.00 100-5100-6503 TRAVEL, MEETINGS & TR COUN- COUN MEETING DINNER 116.32 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF FLIGHT ESA FEE G 29.90 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF LATINO LEADERS/ 200.00 100-5100-6503 TRAVEL, MEETINGS & TR COUN- SEAT FEE/GARZA - AMER 19.76 100-5100-6503 TRAVEL, MEETINGS & TR COUN- SEAT FEE/RODRIGUEZ - 19.76 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF WASHINGTON/RO 163.18 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF WASHINGTON/RO 239.18 100-5100-6503 TRAVEL, MEETINGS & TR COUN- CONF WASHINGTON/GA 239.18 100-5200-6000 OFFICE SUPPLIES ADMIN- LEGAL NOTICES 2025 - 263.40 100-5200-6501 MEMBERSHIP DUES ADMIN- ADOBE MO SUBS 1/25 - 19.99 100-5200-6501 MEMBERSHIP DUES ADMIN- ZOOM SUBS B.AUGUST 159.90 100-5200-6501 MEMBERSHIP DUES ADM- ADOBE MO SUBS 12/24 A 19.99 100-5200-6501 MEMBERSHIP DUES ADMIN- LINKEDIN SUB B.AUGU 169.99 100-5200-6501 MEMBERSHIP DUES ADMIN- JOB POSTING - GOVER 199.00 100-5200-6501 MEMBERSHIP DUES ADMIN- AMAZON PRIME MO S 16.34 2/14/2025 1:36:28 PM Page 3 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 100-5200-6537 SPECIAL EVENT EXPENSE SC - MEAL SUPPLIES - STATE FOO 12.15 100-5420-5013 UNIFORM CE- UNIFORMS & ACCESSORIES 288.29 100-5420-5013 UNIFORM CE- UNIFORMS & ACCESSORIES 420.34 100-5615-6504 FOOD SERVICES PA- SC MEAL SUPPLIES - SAVE M 231.18 100-5615-6504 FOOD SERVICES PA- SC MEAL SUPPLIES - FOOD 37.54 100-5615-6504 FOOD SERVICES PA- SC MEAL SUPPLIES - FOOD 420.77 100-5615-6504 FOOD SERVICES PA- SC MEAL SUPPLIES - FOODM 268.45 100-5615-6504 FOOD SERVICES PA- SC MEAL SUPPLIES - SMART 565.79 100-5615-6504 FOOD SERVICES SC- SENIOR MEALS - STATE FOO 28.24 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - SAVE MAR 295.51 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - SMART & F 535.97 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - VALLARTA 524.06 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - FOODMAX 579.32 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - SAVE MAR 303.39 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - FOODMAX 352.94 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - VALLARTA 23.94 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - SMART & F 596.42 269-6303-6504 FOOD SERVICES PA- MEAL SUPPLIES - FOODMAX 10.76 **Void** 02/11/2025 Regular 0.00 0.00 64308
**Void** 02/11/2025 Regular 0.00 0.00 64309
*Void** 02/11/2025 Regular 0.00 0.00 64310
*Void** 02/11/2025 Regular 0.00 0.00 64311
COMOS COMCAST 02/11/2025 Regular 0.00 291.17 64312
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1665-2-25 Invoice 02/07/2025 PD DATA SCS 2/25 0.00 120.71 100-5400-6510 TELEPHONE/DATA/PAGER PD DATA SVCS 2/25 120.71 1792-2-25 Invoice 02/07/2025 CH DATA SVCS 2/25 0.00 170.46 100-5620-6510 TELEPHONE/DATA/PAGER CH DATA SVCS 2/25 170.46 CVI01 CVIN LLC 02/11/2025 Regular 0.00 3,060.60 64313
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 61431 Invoice 02/07/2025 FAC DATA SVCS 2/25 0.00 3,060.60 100-5400-6510 TELEPHONE/DATA/PAGER PD DATA SVCS 2/25 1,200.00 100-5615-6510 TELEPHONE/DATA/PAGER SC DATA SVCS 2/25 225.00 100-5618-6510 TELEPHONE/ DATA CC DATA SVCS 2/25 225.00
100-5620-6510 TELEPHONE/DATA/PAGER CH- ADMIN DATA SVCS 2/25 127.65 100-5620-6510 TELEPHONE/DATA/PAGER CC1 DATA SVCS 2/25 225.00 100-5700-6510 TELEPHONE/DATA/PAGER CH- COMM DEV DEPT DATA SVC 127.65 100-5700-6510 TELEPHONE/DATA/PAGER GRANTS DEPT DATA SVCS 2/25 127.65 100-5700-6510 TELEPHONE/DATA/PAGER TC DATA SVCS 2/25 225.00 269-6303-6510 TELEPHONE/DATA/PAGER PA DATA SCS 2/25 225.00 400-5300-6510 TELEPHONE/DATA & PAG CH- FIANCE DEPT DATA SCS 2/ 63.83 400-5600-6510 TELEPHONE/DATA/PAGER PW DATA SVCS 2/25 225.00 401-5300-6510 TELEPHONE/ DATA/PAGE CH- FINANCE DEPT DATA SVCS 2 63.82 DIA11 DIAMOND COMMUNICATIONS 02/11/2025 Regular 0.00 300.00 64314 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 260545 Invoice 02/07/2025 PA FIRE ALARM SVCS 2/25 0.00 100.00 269-6303-6520 PROFESSIONAL SERVICES/ PA FIRE ALARM SVCS 2/25 100.00 260546 Invoice 02/07/2025 CC FIRE ALARM SVCS 2/25 0.00 100.00 100-5618-6520 PROFESSIONAL SERVICES CC FIRE ALARM SVCS 2/25 100.00 260547 Invoice 02/07/2025 SC FIRE ALARM SVCS 2/25 0.00 100.00 100-5615-6520 PROFESSIONAL SERVICES/ SC FIRE ALARM SVCS 2/25 100.00 HEA01 HEALTHWISE SERVICES, LLC 02/11/2025 Regular 0.00 460.00 64315 2/14/2025 1:36:28 PM Page 4 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 196411 Invoice 02/07/2025 SHARPS SVCS 1/25 0.00 460.00
100-5200-6520 PROFESSIONAL SERVICES/ SHARPS SVCS 1/25 230.00 100-5615-6520 PROFESSIONAL SERVICES/ SHARPS SVCS 1/25 230.00 P.GO1 PACIFIC GAS & ELECTRIC 02/11/2025 Regular 0.00 41,045.52 64316 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 08470-2-1-25 Invoice 02/07/2025 5TH ST ELEC SVCS 1/25 0.00 11.77 200-5600-6512 ELECTRICITY 5TH ST ELEC SVCS 1/25 11.77
23756-0-12-24 Invoice 02/07/2025 ALL ELEC SVCS 12/24 0.00 41,033.75 100-5200-6512 ELECTRICITY ALL ELEC SVCS 12/24 596.94
100-5400-6512 ELECTRICITY ALL ELEC SVCS 12/24 30.36
100-5610-6512 ELECTRICITY ALL ELEC SVCS 12/24 3,796.52
100-5615-6512 ELECTRICITY ALL ELEC SVCS 12/24 26.29
100-5617-6512 ELECTRICITY ALL ELEC SVCS 12/24 1,193.80
100-5620-6512 ELECTRICITY ALL ELEC SVCS 12/24 234.42
100-5700-6512 ELECTRICITY ALL ELEC SVCS 12/24 596.93
213-5600-6512 ELECTRICITY ALL ELEC SVCS 12/24 134.31
269-6303-6512 ELECTRICITY ALL ELEC SVCS 12/24 26.29
400-5300-6512 ELECTRICITY ALL ELEC SVCS 12/24 298.47
400-5600-6512 ELECTRICITY ALL ELEC SVCS 12/24 20,378.71 401-5300-6512 ELECTRICITY ALL ELEC SVCS 12/24 298.47
401-5600-6512 ELECTRICITY ALL ELEC SVCS 12/24 13,422.24 SCA01 SCA OF CA, LLC 02/11/2025 Regular 0.00 9,850.00 64317 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 2025-000084 Invoice 02/07/2025 SWEEPING SVCS 1/25 0.00 9,850.00 200-5600-6520 PROFESSIONAL SERVICES/ SWEEPING SVCS 1/25 9,850.00 UN 01 UnWIRED BROADBAND, INC. 02/11/2025 Regular 0.00 74.99 64318 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount IN 022154794 Invoice 02/07/2025 WWTP DATA SVCS 2/25 0.00 74.99 401-5600-6510 TELEPHONE/DATA/PAGER WWTP DATA SVCS 2/25 74.99 BELO3 ALMA M. BELTRAN 02/13/2025 Regular 0.00 658.30 64319 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 3/6/25-3/8/25 Invoice 02/13/2025 WELL CONFERENCE 2025 0.00 658.30 100-5100-6503 TRAVEL, MEETINGS & TR WELL CONFERENCE 2025 658.30 SO 01 SOCALGAS 02/14/2025 Regular 0.00 2,227.74 64320
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 40818-1-25 Invoice 02/13/2025 CC GAS SVCS 1/25 0.00 161.89 100-5618-6513 GAS CC GAS SVCS 1/25 161.89
60374-1-25 Invoice 02/13/2025 PA GAS SVCS 1/25 0.00 390.10 269-6303-6513 GAS PA GAS SVCS 1/25 390.10
64009-1-25 Invoice 02/13/2025 PD GAS SVCS 1/25 0.00 326.81 100-5400-6513 GAS PD GAS SVCS 1/25 326.81
69006-1-25 Invoice 02/13/2025 CH CC GAS SVCS 1/25 0.00 1,007.46 100-5617-6513 GAS CH CC GAS SVCS 1/25 1,007.46
70525-1-25 Invoice 02/13/2025 SC GAS SVCS 1/25 0.00 277.68 100-5615-6513 GAS SC GAS SVCS 1/25 277.68
73229-1-25 Invoice 02/13/2025 TC GAS SVCS 1/25 0.00 21.77 2/14/2025 1:36:28 PM Page 5 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 100-5620-6513 GAS TC GAS SVCS 1/25 21.77
73791-1-25 Invoice 02/13/2025 CC2 GAS SVCS 1/25 0.00 11.06 100-5620-6513 GAS CC2 GAS SVCS 1/25 11.06
73985-1-25 Invoice 02/13/2025 CC1 GAS SVCS 1/25 0.00 30.97 100-5620-6513 GAS CC1 GAS SVCS 1/25 30.97
SOCOO SOCIAL VOCATIONAL SERVICES 02/14/2025 Regular 0.00 23,994.00 64321 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 36A2513-IN Invoice 02/13/2025 LANDSCAPE SVCS 1/25 0.00
100-5400-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 100-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 100-5610-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 100-5615-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 100-5620-6520 PROFESSIONAL SERVICES/ LANDSCAPE SCS 1/25 771.00 203-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 204-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 213-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 1,830.00 269-6303-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 1/25 771.00 36K2413-IN Invoice 02/13/2025 LANDSCAPE SVCS 11/24 0.00 7,998.00 100-5400-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 100-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 100-5610-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 100-5615-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 100-5620-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 203-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 204-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 213-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 1,830.00 269-6303-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 11/24 771.00 36L2413-IN Invoice 02/13/2025 LANDSCAPE SVCS 12/24 0.00 7,998.00 100-5400-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 100-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 100-5610-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 100-5615-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 100-5620-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 203-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 204-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 213-5600-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 1,830.00 269-6303-6520 PROFESSIONAL SERVICES/ LANDSCAPE SVCS 12/24 771.00 **Void** 02/14/2025 Regular 0.00 0.00 64322
A&M00 A&M CONSULTING ENGINEERS 02/14/2025 Regular 0.00 365,913.80 64323 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount INV20962021 Invoice 02/11/2025 GE- CALSMART RPG 12/24 0.00 8,690.00 100-5600-6520 PROFESSIONAL SERVICES/ GE- RAISE FRNT PREP-TRAILS 12 2,100.00 100-5700-6519 ENGINEERING FEES GE- ENCROCHMENT PERMIT RE 730.00 100-5700-6519 ENGINEERING FEES GE- PERMIT REVIEW TRACT 643 1,710.00 200-5600-6520 PROFESSIONAL SERVICES/ GE- CALSMART RPG 12/24 600.00 200-5600-6520 PROFESSIONAL SERVICES/ GE- 2026 RG TRANS PLN 12/24 1,600.00 201-5600-6520 Professional Services/Fee GE- DOCS UPCOMING PROJ 12/ 900.00 203-5600-6520 PROFESSIONAL SERVICES/ GE- ROAD MASTER PLAN 12/24 850.00 204-5600-6520 PROFESSIONAL SERVICES/ GE- MEASURE C EX-RPTS 200.00 INV20972021 Invoice 02/11/2025 FIG TREE 12/24 & 1/25 0.00 5,500.00 243-5700-6520 PROFESSIONAL SERVICES FIG TREE 12/24 & 1/25 5,500.00 INV20982021 Invoice 02/11/2025 FIG TREE CE 12/24 & 1/25 0.00 13,725.00 243-5700-6520 PROFESSIONAL SERVICES FIG TREE CE 12/24 & 1/25 13,725.00 INV20992021 Invoice 02/11/2025 MANNING AVE REHAB 12/24 & 1/25 0.00 3,655.00 2/14/2025 1:36:28 PM Page 6 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 200-5600-6520 PROFESSIONAL SERVICES/ MANNING AVE REHAB 12/24 & 3,655.00 INV21002021 Invoice 02/11/2025 HSIP CYCLE 10 CE 1/25 0.00 650.00 233-5600-6520 PROFESSIONAL SERVICES/ HSIP CYCLE 10 CE 1/25 650.00 INV21012021 Invoice 02/11/2025 UFPG 12/24 & 1/25 0.00 1,750.00 245-5700-6520 PROFESSIONAL SERVICES UPG 12/24&1/25 1,750.00 INV21022021 Invoice 02/11/2025 UFPG GRANT MANAGEMENT 12/24 & 1/2 0.00 1,512.00 245-5700-6520 PROFESSIONAL SERVICES UFPG GRANT MANAGEMENT 12 1,512.00 INV21032021 Invoice 02/11/2025 UFPG CE 12/24 & 1/25 0.00 70,335.00 245-5700-6520 PROFESSIONAL SERVICES UFPG CE 12/24 & 1/25 70,335.00 INV21042021 Invoice 02/11/2025 TCP TREATMENT PROJ 12/24 & 1/25 0.00 74,945.80 403-5600-7006 TCP CAPITAL PROJECT TCP TREATMENT PROJ 12/24& 74,945.80 INV21052021 Invoice 02/11/2025 PARLIER/NEWMARK ROUNDABOUT 12/24 0.00 17,458.00 234-5600-6520 PROFESSIONAL SERVICES/ PARLIER/NEWMARK ROUNDAB 17,458.00 INV21062021 Invoice 02/11/2025 TACTICAL URBANISM 1/25 0.00 54,592.00 559-5700-6520 PROFESSIONAL SERVICES TACTICAL URBANISM 1/25 54,592.00 INV21072021 Invoice 02/11/2025 FLOOD CONTRL & GRNDWTR BNKING 12/ 0.00 19,020.00 316-5700-6520 PROFESSIONAL SERVICES FLOOD CONTRL & GRNDWTR 19,020.00 INV21082021 Invoice 02/11/2025 SB1 ROAD REHAB 12/24 0.00 72.00 228-5600-6520 PROFESSIONAL SERVICES SB1 ROAD REHAB 12/24 72.00 INV21092021 Invoice 02/11/2025 DOWNTOWN FACADE 12/24 & 1/25 0.00 4,800.00 250-5700-7037 DOWNTOWN FACADE PR DOWNTOWN FACADE 12/24& 4,800.00 INV21102021 Invoice 02/11/2025 PD BUILDING CE 12/24 & 1/25 0.00 1,512.00 314-5400-6520 PROFESSIONAL SERVICES/ PD BUILDING CE 12/24 & 1/25 1,512.00 INV21112021 Invoice 02/11/2025 AVILA AVE SEWER 1/25 0.00 100.00 401-5600-6520 PROFESSIONAL SERVICES AVILA AVE SEWER 1/25 100.00 INV21122021 Invoice 02/11/2025 TRACT 6433 ADOBE HOMES INSP. 12/24 0.00 2,220.00 100-5700-6519 ENGINEERING FEES TRACT 6433 ADOBE HOMES INS 2,220.00 INV21132021 Invoice 02/11/2025 TRACT 6433 PH2 12/24 0.00 280.00 100-5700-6519 ENGINEERING FEES TRACT 6433 PH2 12/24 280.00 INV21142021 Invoice 02/11/2025 HSIPSL- 5252 (036) PEDESTRIAN SAFTEY: 0.00 14,400.00 236-5600-6519 ENGINEERING FEE: HIPSL- 5252(036) PEDESTRIAN 14,400.00 INV21152021 Invoice 02/11/2025 INDOOR I.N. SPORTS PARK 1/25 0.00 495.00 250-5700-7038 IN PARLIER SPORTS COM INDOOR I.N. SPORTS PARK 1/25 495.00 INV21172021 Invoice 02/11/2025 ATPL-5252 (39) CYCL6 LIMITLESS LANE 1/ 0.00 688.00 238-5600-6519 ENGINEERING FEES ATPL- 5252(39) CYCL6 LIMITLES 688.00 INV21182021 Invoice 02/11/2025 ATPL- 5252(39) NON-INFRASTRUCTURE 1 0.00 1,784.00 239-5600-6519 ENGINEERING FEES ATPL- 5252(39) NON-INFRASTR 1,784.00 INV21192021 Invoice 02/11/2025 ATPL- 5252(39) PS&E 1/25 0.00 200.00 239-5600-6519 ENGINEERING FEES ATPL - 5252(39) PS&E 1/25 200.00 INV21242021 Invoice 02/11/2025 ADMIN. ZEDIKER WTR TANK 12/24 & 1/25 0.00 67,530.00 427-5600-6520 PROFESSIONAL SERVICES ADMIN. ZEDIKER WRANK 12/ 8,860.00 427-5600-6520 PROFESSIONAL SERVICES D&C ZEDIKER WTR TANK 12/24 58,670.00 *Void* 02/14/2025 Regular 0.00 0.00 64324
*Void* 02/14/2025 Regular 0.00 0.00 64325
AAAO2 AAA BUSINESS SUPPLIES 02/14/2025 Regular 0.00 353.62 64326 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 2405275-0 Invoice 02/14/2025 PD OFFICE SUPPLIES 0.00 353.62 100-5400-6000 OFFICE SUPPLIES PD OFFICE SUPPLIES 353.62 ADCO1 ADCOMP SYSTEMS, INC. 02/14/2025 Regular 0.00 233.75 64327 2/14/2025 1:36:28 PM Page 7 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 26558 Invoice 02/11/2025 ADCOMP SVCS 12/24 0.00 100.00
400-5300-6581 ADCOMP/CC TRANSACTI ADCOMP SVCS 12/24 33.33 401-5300-6581 ADCOMP/CC TRANSACTI ADCOMP SVCS 12/24 33.33 402-5300-6581 ADCOMP/CC TRANSACTI ADCOMP SVCS 12/24 33.34 26603 Invoice 02/11/2025 ADCOMP TRANS FEES 11/24 0.00 70.00 400-5300-6581 ADCOMP/CC TRANSACTI ADCOMP TRANS FEES 11/24 23.33 401-5300-6581 ADCOMP/CC TRANSACTI ADCOMP TRANS FEES 11/24 23.33 402-5300-6581 ADCOMP/CC TRANSACTI ADCOMP TRANS FEES 11/24 23.34 26940 Invoice 02/11/2025 ADCOMP TRANS FEES 1/25 0.00 63.75 400-5300-6581 ADCOMP/CC TRANSACTI ADCOMP TRANS FEES 1/25 21.25 401-5300-6581 ADCOMP/CC TRANSACTI ADCOMP TRANS FEES 1/25 21.25 402-5300-6581 ADCOMP/CC TRANSACTI ADCOMP TRANS FEES 1/25 21.25 ADV04 ADVENTIST HEALTH TULARE 02/14/2025 Regular 0.00 55.00 64328 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 2404 Invoice 02/14/2025 PD TOXICOLOGY 12/29/24 0.00 55.00 100-5400-6544 LAB ANALYSIS & TESTING PD TOXICOLOGY 12/29/24 55.00 AT&08 AT&T 02/14/2025 Regular 610.13 64329
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 000022743678 Invoice 02/13/2025 610.13
102-5400-6510 TELEPHONE/DATA/PAGER PD CONNECT 11/24 610.13 AT&02 AT&T MOBILITY 02/14/2025 Regular 0.00 831.80 64330 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 287289569526X1 Invoice 02/13/2025 PD MDT'S 11/24 0.00 831.80 100-5400-6520 PROFESSIONAL SERVICES/ PD MDT'S 11/24 831.80 AUTO1 AUTO ZONE 02/14/2025 Regular 0.00 380.44 64331
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 03758671836 Invoice 02/13/2025 WWTP MAINT SUPPLIES 0.00 142.24 401-5600-6002 PARTS SUPPLIES WWTP MAINT SUPPLIES 142.24 03758673296 Invoice 02/13/2025 WWTP MAINT SUPPLIES 0.00 25.09 401-5600-6002 PARTS SUPPLIES WWTP MAINT SUPPLIES 25.09
03758677616 Invoice 02/13/2025 WWTP MAINT SUPPLIES 0.00 152.80 401-5600-6002 PARTS SUPPLIES WWTP MAINT SUPPLIES 152.80 03758678707 Invoice 02/13/2025 PW UNIT #527 MAINT SUPPLIES 0.00 110.96 400-5600-6002 PARTS & SUPPLIES PW UNIT #527 MAINT SUPPLIES 110.96 03758678707-C Credit Memo 02/13/2025 PW UNIT #527 MAINT SUPPLIES CREDIT 0.00 -110.96 400-5600-6002 PARTS & SUPPLIES PW UNIT #527 MAINT SUPPLIES -110.96 03758679117 Invoice 02/13/2025 POOL MAINT SUPPLIES 0.00 42.85 100-5616-6002 PARTS SUPPLIES POOL MAINT SUPPLIES 42.85
03758690014 Invoice 02/13/2025 PW UNIT #135 MAINT SUPPLIES 0.00 17.46 213-5600-6002 PARTS SUPPLIES PW UNIT #135 MAINT SUPPLIES 17.46 BAD14 BADILLA & HINCH INVESTIGATIONS 02/14/2025 Regular 0.00 872.50 64332 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount NB 661 2025 Invoice 02/14/2025 PD INTERNAL INV 0.00 872.50 100-5400-6520 PROFESSIONAL SERVICES/ PD INTERNAL INV 872.50 BRE14 BRENNAG PACIFIC, INC. 02/14/2025 Regular 0.00 1,650.63 64333 2/14/20251:36:28 PM Page 8 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Typ Discount Amount Payment Amount Number Payable# Payable Type Post Date ayable Descriptior Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount BP1492789 Invoice 02/07/2025 WELL 9A CHLORINE 0.00 1,119.95 400-5600-6002 PARTS & SUPPLIES WELL 9A CHLORINE 1,119.95 BP1492790 Invoice 02/07/2025 WELL 7 CHLORINE 0.00 530.68 400-5600-6002 PARTS & SUPPLIES WELL 7 CHLORINE 530.68
CAL3O CALIFORNIA CONSULTING, INC. 02/14/2025 Regular 0.00 3,000.00 64334 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 7046 Invoice 02/11/2025 GRANT WRITING SRVCS 2/25 0.00 3,000.00 100-5200-6520 PROFESSIONAL SERVICES/ GRANT WRITING SRVCS 2/25 3,000.00 CEN10 CENTRAL INDUSTRIAL AUTOMATION LIC 02/14/2025 Regular 0.00 3,497.42 64335 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 221211CoP Invoice 02/07/2025 MLS REPAIRS 0.00 2,897.42
400-5600-6520 PROFESSIONAL SERVICES/ MLS REPAIRS 2,897.42 2412118 Invoice 02/07/2025 WELL #9 REPAIRS 0.00 600.00
400-5600-6520 PROFESSIONAL SERVICES/ WELL #9 REPAIRS 600.00 CEN19 CENTRAL SANITARY SUPPLY, LLC 02/14/2025 Regular 0.00 2,005.77 64336 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 9706021 Invoice 02/07/2025 PARK MAINT SUPPLIES 0.00 267.13 100-5610-6002 PARTS & SUPPLIES PARK MAINT SUPPLIES 267.13 9706023 Invoice 02/07/2025 CIVIC MAINT SUPPLIES 0.00 53.61 100-5618-6002 PARTS SUPPLIES CIVIC MAINT SUPPLIES 53.61 9706056 Invoice 02/07/2025 FAC SUPPLIES 0.00 368.58
100-5200-6002 PARTS SUPPLIES FAC SUPPLIES 73.72
100-5615-6002 PARTS SUPPLIES FAC SUPPLIES 73.71
100-5617-6002 PARTS SUPPLIES FAC SUPPLIES 73.72
100-5700-6002 PARTS SUPPLIES FAC SUPPLIES 73.71
400-5300-6002 PARTS SUPPLIES FAC SUPPLIES 73.72
9706142 Invoice 02/07/2025 PD FAC SUPPLIES 0.00 95.89
100-5400-6002 PARTS SUPPLIES PD FAC SUPPLIES 95.89
9731346 Invoice 02/13/2025 FACILITY SUPPLIES 0.00 217.93 100-5200-6002 PARTS SUPPLIES FACILITY SUPPLIES 43.58
100-5615-6002 PARTS SUPPLIES FACILITY SUPPLIES 43.59
100-5617-6002 PARTS SUPPLIES FACILITY SUPPLIES 43.59
100-5700-6002 PARTS SUPPLIES FACILITY SUPPLIES 43.59
400-5300-6002 PARTS SUPPLIES FACILITY SUPPLIES 43.58
9731348 Invoice 02/13/2025 PD FAC SUPPLIES 0.00 171.93
100-5400-6002 PARTS SUPPLIES PD FAC SUPPLIES 171.93
9741304 Invoice 02/13/2025 LANDSCAPE MAINT SUPPLIES 0.00 194.92 213-5600-6002 PARTS SUPPLIES LANDSCAPE MAINT SUPPLIES 194.92 9741314 Invoice 02/13/2025 FAC SUPPLIES 0.00 243.65
100-5200-6002 PARTS SUPPLIES FAC SUPPLIES 48.73
100-5615-6002 PARTS SUPPLIES FAC SUPPLIES 48.73
100-5617-6002 PARTS SUPPLIES FAC SUPPLIES 48.73
100-5700-6002 PARTS SUPPLIES FAC SUPPLIES 48.73
400-5300-6002 PARTS SUPPLIES FAC SUPPLIES 48.73
9744247 Invoice 02/13/2025 LANDSCAPE MAINT SUPPLIES 0.00 392.13 213-5600-6002 PARTS SUPPLIES LANDSCAPE MAINT SUPPLIES 392.13 **Void** 02/14/2025 Regular 0.00 0.00 64337
CENO2 CENTRAL VALLEY LOCK & SAFE, INC. 02/14/2025 Regular 0.00 360.56 64338 2/14/20251:36:28 PM Page 9 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 64546 Invoice 02/14/2025 PD JAIL CELL LOCKS 0.00 251.33 100-5400-6002 PARTS SUPPLIES PD JAIL CELL LOCKS 251.33
64612 Invoice 02/14/2025 PD LOCKS SVCS 0.00 109.23
100-5400-6002 PARTS SUPPLIES PD LOCKS SVCS 109.23
CHA11 CHAPMAN LAW, P.C. 02/14/2025 Regular 0.00 2,647.40 64339 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 586 Invoice 02/12/2025 GENERAL LEGAL SVCS 1/25 0.00 1,912.40 100-5200-6521 ATTORNEY SERVICES SARBAT BHALA, INC 1,912.40 587 Invoice 02/12/2025 GENERAL LEGAL SVCS 1/25 0.00 700.00 100-5200-6521 ATTORNEY SERVICES ELEMENT 7 700.00
655 Invoice 02/12/2025 GENERAL LEGAL SVCS 1/25 0.00 35.00 100-5200-6521 ATTORNEY SERVICES ELEMENT 7 35.00
CINO1 CINTAS CORPORATION NO. 2 02/14/2025 Regular 0.00 1,019.65 64340 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 4218691706 Invoice 02/07/2025 WK SVCS 1/22/25 0.00 499.25 100-5200-6520 PROFESSIONAL SERVICES/ WK SVCS 1/22/25 63.31 100-5617-6520 PROFESSIONAL SERVICES/ WK SVCS 1/22/25 81.71 400-5600-6520 PROFESSIONAL SERVICES/ WK SVCS 1/22/25 177.12 401-5600-6520 PROFESSIONAL SERVICES WK SVCS 1/22/25 177.11 4219398866 Invoice 02/07/2025 WK SVCS 1/29/25 0.00 520.40 100-5200-6520 PROFESSIONAL SERVICES/ WK SVCS 1/29/25 63.31 100-5617-6520 PROFESSIONAL SERVICES/ WK SVCS 1/29/25 81.71 400-5600-6520 PROFESSIONAL SERVICES/ WK SVCS 1/29/25 187.69 401-5600-6520 PROFESSIONAL SERVICES WK SVCS 1/29/25 187.69 CINOZ CINTAS CORPORATION NO. 2 02/14/2025 Regular 0.00 47.49 64341 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 5245431002 Invoice 02/07/2025 PW- FIRST AID SUPPLIES 0.00 47.49 400-5600-6002 PARTS & SUPPLIES PW- FIRST AID SUPPLIES 47.49 CIT22 CITY OF PARLIER 02/14/2025 Regular 0.00 666.35 64342 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1/7/25 Invoice 02/14/2025 PA WATER 11/24 SERVICE 11/3-12/3/24 0.00 666.35 269-6303-6514 UTILITIES - WATER PA WATER 11/24 SERVICE 11/3- 666.35 CIT1K CITY OF SELMA 02/14/2025 Regular 0.00 99,750.00 64343 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 3425 Invoice 02/14/2025 PD DISPATCH CONTRACT 8/24-1/25 0.00 99,750.00 100-5400-6520 PROFESSIONAL SERVICES/ PD DISPATCH CONTRACT 8/24-1 99,750.00 CIVO2 CIVICPLUS, LLC 02/14/2025 640.00 64344
Payable# Payable Type Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 323697 Invoice 02/12/2025 RESCHEDULING FEE
100-5200-6520 PROFESSIONAL SERVICES/ RESCHEDULING FEE 640.00 COMO2 COMCAST BUSINESS 02/14/2025 Regular 0.00 1,501.14 64345 2/14/2025 1:36:28 PM Page 10 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 225428013 Invoice 02/13/2025 ESO CONNECT 11/24 0.00 748.40 102-5400-6520 PROFESSIONAL SERVICES/ ESO CONNECT 11/24 748.40 23185701 Invoice 02/14/2025 ESO CONNECT 01/25 0.00 752.74 102-5400-6520 PROFESSIONAL SERVICES/ ESO CONNECT 01/25 752.74 EDI01 E.D.I.S. 02/14/2025 Regular 0.00 4,839.56 64346
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 357799-0 Invoice 02/12/2025 ADMIN FEES 3/25 & MED CARD FUNDING 0.00 4,839.56 100-5200-5011 INSURANCE-MED,DEN,VIS MEDICAL CARD FUNDING 1/25 198.07 100-5200-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 5.00 100-5400-5011 INSURANCE-MED, DEN, VIS MEDICA CARD UNDING 1/25 240.19 100-5400-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 485.00 100-5420-6520 PROFESSIONAL SERVICES ADMIN FEES 3/25 32.00 100-5617-5011 INSURANCE-MED,DEN,VIS MEDICAL CARD FUNDING 1/25 307.42 100-5617-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 32.00 100-5620-5011 INSURANCE-MED-DEN,VI MEDICAL CARD FUNDING 1/25 307.42 100-5620-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 32.00 102-5400-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 32.00 160-5400-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 32.00 203-5610-5011 INSURANCE-MED,DEN, VIS MEDICAL CARD FUNDING 1/25 147.56 269-6303-5011 INSURANCE-MED,DEN, VIS MEDICAL CARD FUNDING 1/25 855.42 269-6303-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 293.00 400-5200-5011 INSURANCE MED, DEN, VI MEDICAL CARD FUNDING 1/25 396.13 400-5300-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 69.00 400-5600-5011 INSURANCE- MED, DEN, V MEDICAL CARD FUNDING 1/25 295.11 400-5600-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 165.00 401-5200-5011 INSURANCE-MED,DEN, VIS MEDICAL CARD FUNDING 1/25 396.13 401-5300-6520 PROFESSIONAL SERVICES/ ADMIN FEES 3/25 64.00 401-5600-5011 INSURANCE-MED,DEN,VIS MEDICAL CARD FUNDING 1/25 295.11 401-5600-6520 PROFESSIONAL SERVICES ADMIN FEES 3/25 160.00 **Void** 02/14/2025 Regular 0.00 0.00 64347
EFRO1 EFRAIN YANEZ 02/14/2025 Regular 0.00 10,228.50 64348 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 24027-0002 Invoice 02/11/2025 AVILA SEWER PROJ 0.00 10,228.50 401-5600-7001 CAPITAL EQUIPMENT AVILA SEWER PROJ FINAL 10,228.50 EDD02 EMPLOYMENT DEVELOPMENT DE 02/14/2025 Regular 0.00 6,300.00 64349 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount L0151819984 Invoice 02/12/2025 UI BENEFITS .FLORES 40 2024 0.00 6,300.00 100-5400-5016 UNEMPLOYMENT INSURA UI BENEFITS .FLORES 40 2024 6,300.00 FRE25 FRESNO COUNTY DEPT OF PUBLC HEALTH 02/14/2025 Regular 0.00 655.00 64350 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 321158 Invoice 02/11/2025 POOL PERMIT FEES 2025 0.00 545.00 100-5616-6520 PROFESSIONAL SERVICES POOL PERMIT FEES 2025 545.00 326589 Invoice 02/11/2025 EH PENALTY 1/25 0.00 54.50
400-5600-6520 PROFESSIONAL SERVICES/ LATE FEE 1/25 54.50 326725 Invoice 02/11/2025 SHOP PENALTY 0.00 1.00
400-5600-6520 PROFESSIONAL SERVICES/ SHOP PENALTY 1.00
329199 Invoice 02/11/2025 SHOP PENALTY 2/25 0.00 54.50
400-5600-6520 PROFESSIONAL SERVICES/ LATE FEE 2/25 54.50 2/14/2025 1:36:28 PM Page 11 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number FRE13 FRESNO COUNTY TREASURER 02/14/2025 Regular 0.00 287.36 64351 Payable # Payable Type Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount S022146 02/14/2025 RMS/JMS FEES 01/25 0.00 287.36
100-5400-6520 PROFESSIONAL SERVICES/ RMS/JMS FEES 01/25 287.36 GLOO2 GLOBAL RUSH PRINTING 02/14/2025 Regular 528.21 64352 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1303 Invoice 02/12/2025 T-SHIRTS FIG PARK OPENING
100-5100-6537 SPECIAL EVENT EXPENSE T-SHIRTS FIG PARK OPENING 528.21 GOO02 GOODSUITE 02/14/2025 Regular 0.00 3,328.70 64353
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount INV244897 Invoice 02/12/2025 COPY MCHN SVCS 4/24-10/24 0.00 3,328.70 100-5200-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 68.03 100-5400-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 582.93 100-5700-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 761.43 269-6303-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 236.19 400-5300-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 691.20 400-5600-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 148.86 401-5300-6520 PROFESSIONAL SERVICES/ COPY MCHN SVCS 4/24-10/24 691.20 401-5600-6520 PROFESSIONAL SERVICES COPY MCHN SVCS 4/24-10/24 148.86 GOR01 GORDON INDUSTRIAL SUPPLY CO. 02/14/2025 0.00 148.55 64354 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 5497053 Invoice 02/11/2025 WATER MAINT SUPPLIES 0.00 148.55 400-5600-6002 PARTS & SUPPLIES WATER MAINT SUPPLIES 148.55 INT11 INTERNATIONAL ASSOCIATION OF CHIEF OF PC 02/14/2025 Regular 220.00 64355 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 0389303 Invoice 02/14/2025 PD COP MBRSHP 2025
100-5400-6501 MEMBERSHIP DUES PD COP MBRSHP 2025 220.00 INT14 INTERSTATE GAS SERVICES, INC. 02/14/2025 Regular 0.00 3,863.95 64356 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 7021842 Invoice 02/11/2025 SEWER SUPPORT SVCS 1/25 0.00 3,863.95 401-5600-6520 PROFESSIONAL SERVICES SEWER SUPPORT SVCS 1/25 3,863.95 T&J01 JOSE M SILVA 02/14/2025 Regular 649.49 64357
Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount PD 01-25 Invoice 02/14/2025 PD VEHICLE FUEL 01/25 0.00 649.49 100-5400-6011 PD VEHICLE FUEL 01/25 649.49
KING KINGS INDUSTRIAL OCC. MED. CTR, INC. 02/14/2025 Regular 0.00 65.00 64358 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 259993 Invoice 02/12/2025 PW PHY - AYON 0.00 65.00
100-5617-6520 PROFESSIONAL SERVICES/ PW PHY - AYON 32.50 100-5620-6520 PROFESSIONAL SERVICES/ PW PHY - AYON 32.50 KOE01 KOEFRAN INDUSTRIES, INC. 02/14/2025 Regular 0.00 195.00 64359 2/14/2025 1:36:28 PM Page 12 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 0000640693 Invoice 02/14/2025 ANIMAL DISPOSAL 01/25 0.00 195.00 100-5410-6021 ANIMAL DISPOSAL ANIMAL DISPOSAL 01/25 195.00 LEM04 LEMON TREE PROPERTY MANAGEMENT 02/14/2025 Regular 0.00 4,500.00 64360 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1101 Invoice 02/11/2025 BUDGET UPDATE DEL BOSQUE/ANDRADE 0.00 4,500.00 100-5300-6520 PROFESSIONAL SERVICES/ BUDGET UPDATE DEL BOSQUE/ 300.00 100-5300-6520 PROFESSIONAL SERVICES/ BUDGET MID YR UPDATE FIN DI 450.00 100-5300-6520 PROFESSIONAL SERVICES/ MEASURE C REPTING FIN DIR RE 2,475.00 100-5300-6520 PROFESSIONAL SERVICES/ USDA REP. DEPT SCHLE FY24 FIS 1,275.00 LIE01 LIEBERT CASSIDY WHITMORE 02/14/2025 Regular 0.00 37,283.02 64361 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 286527 Invoice 02/14/2025 GENERAL LEGAL SVCS 1/25 0.00 6,246.00 100-5200-6521 ATTORNEY SERVICES GENERAL LEGAL SVCS 1/25 6,246.00 286599 Invoice 02/14/2025 1. GARZA TRIAL APPEAL 0.00 13,251.02 100-5400-6521 ATTORNEY SERVICES 1. GARZA TRIAL APPEAL 13,251.02 286617 Invoice 02/14/2025 S. HALL LITIGATION 0.00 6,808.00 100-5200-6521 ATTORNEY SERVICES S. HALL LITIGATION 6,808.00 286638 Invoice 02/14/2025 R. REYES PRE-LITIGATION 0.00 6,786.00 100-5200-6521 ATTORNEY SERVICES R. REYES PRE-LITIGATION 6,786.00 286655 Invoice 02/14/2025 A. SANDOVAL INVESTIG ADV 0.00 4,192.00 100-5400-6521 ATTORNEY SERVICES A. SANDOVAL INVESTIG ADV 4,192.00 OCHOO MARGARITA OCHOA 02/14/2025 Regular 0.00 400.0064362 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 01/25/25 Invoice 02/11/2025 CC DEP. 0.00 400.00
100-23101 SENIOR CENTER/COMM C CCDEP. 400.00
MATO2 MATSON ALARM CO. INC. 02/14/2025 Regular 0.00 67.58 64363 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 66756 Invoice 02/14/2025 PD ALARM SVCS 02/25 0.00 67.58 100-5400-6520 PROFESSIONAL SERVICES/ PD ALARM SVCS 02/25 67.58 VALO3 MATTHEW STACY KNIFFIN 02/14/2025 Regular 0.00 598.00 64364 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 26978 Invoice 02/13/2025 WWTP PEST CTRL SVCS 2/25 0.00 53.00 401-5600-6520 PROFESSIONAL SERVICES WWTP PEST CTRL SVCS 2/25 53.00 26979 Invoice 02/13/2025 PD PEST CTRL SVCS 2/25 0.00 53.00 100-5400-6520 PROFESSIONAL SERVICES/ PD PEST CTRL SVCS 2/25 53.00 26980 Invoice 02/13/2025 CH PEST CRL SVCS 2/25 0.00 59.00 100-5620-6520 PROFESSIONAL SERVICES/ CH PEST CTRL SVCS 2/25 59.00 26981 Invoice 02/13/2025 CC PEST CTRL SVCS 2/25 0.00 53.00 100-5617-6520 PROFESSIONAL SERVICES/ CC PEST CTRL SVCS 2/25 53.00 26988 Invoice 02/13/2025 SC PEST CTRL SVCS 2/25 0.00 53.00 100-5615-6520 PROFESSIONAL SERVICES/ SC PEST CTRL SVCS 2/25 53.00 26991 Invoice 02/13/2025 C PEST CRSVCS 2/25 0.00 53.00
100-5618-6520 PROFESSIONAL SERVICES CC PEST CTRL SVCS 2/25 53.00 26992 Invoice 02/13/2025 PW PEST CTRL SVCS 2/25 0.00 62.00 400-5600-6520 PROFESSIONAL SERVICES/ PW PEST CTRL SVCS 2/25 62.00 2/14/2025 1:36:28 PM Page 13 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 26993 Invoice 02/13/2025 CC1 PEST CRL SVCS 2/25 0.00 53.00 100-5620-6520 PROFESSIONAL SERVICES/ CC1 PEST CTRL SVCS 2/25 53.00 26994 Invoice 02/13/2025 CC2 PEST CRL SVCS 2/25 0.00 53.00 100-5620-6520 PROFESSIONAL SERVICES/ CC2 PEST CTRL SVCS 2/25 53.00 26997 Invoice 02/13/2025 TC PEST CRTL SVCS 2/25 0.00 53.00 100-5620-6520 PROFESSIONAL SERVICES/ TC PEST CRTL SVCS 2/25 53.00 27001 Invoice 02/13/2025 PA PEST CTRL SVCS 2/25 0.00 53.00 269-6303-6520 PROFESSIONAL SERVICES/ PA PEST CTRL SVCS 2/25 53.00 NELO3 NELSON'S HARDWARE, INC. 02/14/2025 0.00 150.60 64365 Payable # Payable Type Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 840761 02/07/2025 LANDSCAPE MAINT SUPPLIES 0.00 150.60
213-5600-6002 PARTS SUPPLIES LANDSCAPE MAINT SUPPLIES 150.60 ODP01 ODP BUSINESS SOLUTIONS, LLC 02/14/2025 0.00 867.02 64366 Payable# Payable Type Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 403589178001 Invoice 02/14/2025 PA OFFICE/CR SUPPLIES 0.00 570.80 269-6303-6000 OFFICE SUPPLIES PA OFFICE/CR SUPPLIES 570.80 403590453001 Invoice 02/14/2025 PA OFFICE/CR SUPPLIES 0.00 296.22 269-6303-6000 OFFICE SUPPLIES PA OFFICE/CTR SUPPLIES 296.22 PPAOZ PARLIER POLICE ASSO. 02/14/2025 Regular 0.00 3,750.00 64367 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1/11/25-1/24/25 Invoice 02/12/2025 PPOA DUES 0.00 1,275.00 100-22196 PPOA DUES WITHHELD PPOA DUES 1,275.00
12/14/24-12/271 Invoice 02/12/2025 PPOA DUES 0.00 1,200.00 100-22196 PPOA DUES WITHHELD PPOA DUES 1,200.00
12/28/24-1/10/2 Invoice 02/12/2025 PPOA DUES 0.00 1,275.00 100-22196 PPOA DUES WITHHELD PPOA DUES 1,275.00
PAYO1 PAY PLUS BENEFITS, INC. 02/14/2025 Regular 0.00 593.80 64368 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 34333 Invoice 02/12/2025 CALPERS REPORTING 1/25 0.00 593.80 100-5200-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 17.21 100-5400-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 240.96 100-5420-6520 PROFESSIONAL SERVICES CALPERS REPORTING 1/25 17.21 100-5620-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 25.82 100-5700-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 17.21 102-5400-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 17.21 160-5400-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 8.61 269-6303-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 103.27 400-5300-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 38.73 400-5600-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 34.42 401-5300-6520 PROFESSIONAL SERVICES/ CALPERS REPORTING 1/25 38.73 401-5600-6520 PROFESSIONAL SERVICES CALPERS REPORTING 1/25 34.42 PRO01 PROVOST & PRITCHARD CONSULTING GROUP 02/14/2025 Regular 0.00 4,337.30 64369 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 116740 Invoice 02/11/2025 LEAP ASST_GPA_PRE 12/24 0.00 4,036.50 100-5700-6520 PROFESSIONAL SERVICES/ LEAP ASST_GPA_PRE 12/24 4,036.50 116745 Invoice 02/11/2025 UNWIRED BROADBAND_PLAN 12/24 0.00 300.80 100-5700-6520 PROFESSIONAL SERVICES/ UNWIRED BROADBAND_ PLAN 1 300.80 2/14/2025 1:36:28 PM Page 14 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number QUIOZ QUILL CORPORATION 02/14/2025 Regular 1,680.69 64370 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 41850955 Invoice 02/11/2025 FIN OFFICE SUPPLIES 0.00 451.69 100-5300-6000 OFFICE SUPPLIES FIN OFFICE SUPPLIES 451.69 42038310 Invoice 02/11/2025 OFFICE SUPPLIES 0.00 76.27
100-5200-6000 OFFICE SUPPLIES OFFICE SUPPLIES 25.42
100-5300-6000 OFFICE SUPPLIES OFFICE SUPPLIES 25.42
100-5700-6000 OFFICE SUPPLIES OFFICE SUPPLIES 25.43
42052639 Invoice 02/11/2025 FIN OFFICE SUPPLIES 0.00 120.95 100-5300-6000 OFFICE SUPPLIES FIN OFFICE SUPPLIES 120.95 42297129 Invoice 02/11/2025 FIN OFFICE SUPPLIES 0.00 282.17 100-5300-6000 OFFICE SUPPLIES FIN OFFICE SUPPLIES 282.17 42297208 Invoice 02/11/2025 AD OFFICE SUPPLIES 0.00 467.55 100-5200-6000 OFFICE SUPPLIES AD OFFICE SUPPLIES 467.55 42524408 Invoice 02/11/2025 FIN OFFICE SUPPLIES 0.00 257.44 100-5300-6000 OFFICE SUPPLIES FIN OFFICE SUPPLIES 257.44 42529093 Invoice 02/11/2025 CD OFFICE SUPPLIES 0.00 24.62 100-5700-6000 OFFICE SUPPLIES CD OFFICE SUPPLIES 24.62
RENO2 RAT INCORPORATED 02/14/2025 Regular 0.00 165.00 64371 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount INV/2025/1387 Invoice 02/13/2025 PW RENTAL SVCS 2/25 0.00 165.00 100-5600-6520 PROFESSIONAL SERVICES/ PW RENTAL SVCS 2/25 165.00 HER13 RAUL R. HERRERA 02/14/2025 Regular 0.00 500.00 64372 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount PPD-JAN-2025 Invoice 02/14/2025 PD POLYGRAPH 01/25 0.00 500.00 100-5400-6520 PROFESSIONAL SERVICES/ PD POLYGRAPH 01/25 500.00 RIPO1 REEDLEY IRRIGATION & SUPP 02/14/2025 Regular 0.00 396.72 64373 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount RIS-POS02-62789 Invoice 02/13/2025 WWTP MAINT SUPPLIES 0.00 396.72 401-5600-6002 PARTS SUPPLIES WWTP MAINT SUPPLIES 396.72 RLB01 REEDLEY LUMBER & BUILDING 02/14/2025 Regular 0.00 405.99 64374 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 360241 Invoice 02/13/2025 PW LANDSCAPE MAINT 0.00 138.66 213-5600-6002 PARTS SUPPLIES PW LANDSCAPE MAINT 138.66
360885 Invoice 02/13/2025 PD DOG POUND REPAIRS 0.00 91.63 100-5410-6002 PARTS & SUPPLIES PD DOG POUND REPAIRS 91.63 361075 Invoice 02/13/2025 CC REPAIRS 0.00 96.82
100-5618-6002 PARTS SUPPLIES CC REPAIRS 96.82
361994 Invoice 02/13/2025 FINANCE CHARGE 0.00 78.88
400-5600-6520 PROFESSIONAL SERVICES/ FINANCE CHARGE 78.88 REE10 REEDLEY VETERINARY HOSPITAL 02/14/2025 Regular 0.00 730.00 64375 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 173 Invoice 02/14/2025 AC SCS 0.00 730.00
100-5410-6013 ANIMAL COSTS (K-9) AC SVCS 730.00
RMA01 RMA GEOSCIENCE, INC. 02/14/2025 Regular 0.00 4,650.00 64376 2/14/2025 1:36:28 PM Page 15 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Discount Amount Payment Amount Number Payable # Payable Type Post Date Payamene at payment Type Discount Amount Payable Amount
Account Number Account Name Item Description Distribution Amount 20452 Invoice 02/14/2025 PD BUILDING ADD 10-12/24 SOIL TESTING 0.00 4,650.00 314-5400-6520 PROFESSIONAL SERVICES/ PD BUILDING ADD 10-12/24 SOI 4,650.00 SAMO1 SAM JORGENSEN PUMP CO., I 13,746.58 64377
Payable # Payable Type Parable pestion,
Account Number iscount Amount Payable Amour
Account Name Item Description istribution Amount
2500016-IN Invoice WITP REPAIRS
401-5600-6520 PROFESSIONAL SERVICES WWTP REPAIRS 13,746.58 SEQ04 SEQUOIA VALLEY TESTING & INSP LLC 02/14/2025 19,752.00 64378 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount SVT24-0512-01 Invoice 02/14/2025 UFPG SOIL TESTING 19,752.00 245-5700-6520 PROFESSIONAL SERVICES UFPG SOIL TESTING 19,752.00 EFIOO SILICON RANCH CORPORATION 02/14/2025 6,492.88 64379 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount INVO0015801 Invoice 02/12/2025 WWTP SOLAR SVCS 1/25 6,492.88 401-5600-6512 ELECTRICITY WWTP SOLAR SVCS 1/25 6,492.88 SILO4 Silvercrest, Inc. 02/14/2025 Regular 7,666.67 64380 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 02032025-898 Invoice 02/06/2025 CH2 LEASE 3/2025 7,666.67 100-5200-9976 RENT CH2 LEASE 3/2025 7,666.67
SIROO SIRCHIE ACQUISITION COMPANY, LLC 02/14/2025 Regular 288.92 64381 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 0679314-IN Invoice 02/14/2025 PD EVID SUPPLIES 288.92
100-5400-6001 OPERATIONAL SUPPLIES PD EVID SUPPLIES 288.92 STA1U STAR 1 MINI MART 02/14/2025 Regular 1,840.54 64382 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount PW 1/25 Invoice 02/12/2025 PW VEHICLE FUEL 1/25
400-5600-6011 FUEL PW VEHICLE FUEL 1/25
401-5600-6011 FUEL PW VEHICLE FUEL 1/25 347.80
PW 12-24 Invoice 02/12/2025 PW VEHICLE FUEL 12/24 0.00 718.71 400-5600-6011 FUEL PW VEHICLE FUEL 12/24 180.78
401-5600-6011 FUEL PW VEHICLE FUEL 12/24 537.93
STA04 STATE FOODS SUPERMARKET 02/14/2025 Regular 239.45 64383 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 01/29/25-34 Invoice 02/14/2025 PA CTR MEAL SUPPLIES
269-6303-6504 FOOD SERVICES PA CTR MEAL SUPPLIES 137.43 01/30/25-242 Invoice 02/14/2025 PA CTR MEAL SUPPLES 0.00 102.02 269-6303-6504 FOOD SERVICES PA CTR MEAL SUPPLES 102.02
STA1K SWRB ACCOUNTING OFFICE 02/14/2025 Regular 0.00 619.00 64384 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount SW-0306205 Invoice 02/12/2025 ANNUAL PERMIT FEE 24/25 FIG TREE PAR 0.00 619.00 243-5700-6520 PROFESSIONAL SERVICES ANNUAL PERMIT FEE 24/25 FIG 619.00 SYLOZ SYLVIA HADDOCK 02/14/2025 Regular 0.00 16.25 64385 2/14/2025 1:36:28 PM Page 16 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Typ Discount Amount Payment Amount Number Payable # Payable Type Post Date ayable Descriptior Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount CITE#SE60107 Invoice 02/14/2025 REIM-TICKET SIGN OFF #SE60107 0.00 16.25 100-5400-6560 REIMBURSEMENT/REFUN REIM-TICKET SIGN OFF #SE6010 16.25 TCM01 TCM INVESTMENTS LP 02/14/2025 Regular 0.00 615.52 64386 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 172580 Invoice 02/11/2025 FLDING MCHN LEASE 2/25 0.00 615.52 400-5300-6541 LEASE CONTRACTS FLDING MCHN LEASE 2/25 205.17 401-5300-6541 LEASE CONTRACTORS FLDING MCHN LEASE 2/25 205.17 402-5300-6542 CONTRACT SERVICES FLDING MCHN LEASE 2/25 205.18 THO00 THOMSON REUTERS - WEST 686.48 64387
Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 851419735 02/14/2025 PD SUBSCRIPTION 02/25
100-5400-6520 PROFESSIONAL SERVICES/ PD SUBSCRIPTION 02/25 TOW02 TOWNSEND PUBLIC AFFAIRS, INC. 2,000.00 64388
Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 22920 02/11/2025 CONSULT SVCS 2/25
100-5200-6520 PROFESSIONAL SERVICES/ CONSULT SVCS 2/25
ULI01 ULINE, INC. 02/14/2025 1,087.27 64389
Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 187683275 Invoice 02/14/2025 PD OFFICE SUPPLIES
100-5400-6000 OFFICE SUPPLIES PD OFFICE SUPPLIES
UNDO1 UNDERGROUND SERVICE ALERT 02/14/2025 Regular 0.00 432.95 64390 Payable # Payable Type Post Date Payable Description iscount Amount Payable Amour Account Number Account Name Item Description istribution Amour 25USB123527 Invoice 02/07/2025 USB STATE FEES 24/25 7/1/24-6/30/25 0.00 432.95 400-5600-6501 MEMBERSHIP DUES USB STATE FEES 24/25 7/1/24-6 432.95 UNI19 UNITED RENTALS (NORTH AMERICA), INC. 02/14/2025 Regular 0.00 3,096.08 64391 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 243229670-001 Invoice 02/07/2025 PW BOOM TRUCK RENTAL 1/25 0.00 1,812.57 200-5600-6520 PROFESSIONAL SERVICES/ PW BOOM TRUCK RENTAL 1/25 1,812.57 243642794-001 Invoice 02/11/2025 PW BOOM TRUCK RENTAL 1/25 0.00 1,283.51 200-5600-6520 PROFESSIONAL SERVICES/ PW BOOM TRUCK RENTAL 1/25 1,283.51 UNI05 UNITY IT 02/14/2025 Regular 0.00 3,216.05 64392
2/14/20251:36:28 PM Page 17 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 367411 Invoice 02/12/2025 IT SVCS 12/24 0.00 3,216.05
100-5200-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.35 100-5400-41134 WORKER'S COM REIMB IT SVCS 12/24 292.37
100-5620-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 100-5700-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 100-5700-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 200-5600-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 203-5600-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 269-6303-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 400-5600-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 401-5300-6520 PROFESSIONAL SERVICES/ IT SVCS 12/24 292.37 401-5600-6520 PROFESSIONAL SERVICES IT SVCS 12/24 292.37 I DOO VANESSA A FAUKNER 02/14/2025 Regular 0.00 2,637.29 64393 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 16883 Invoice 02/11/2025 OFFICE SUPPLIES 0.00 372.04
100-5420-6000 OFFICE SUPPLIES OFFICE SUPPLIES 372.04
16885 Invoice 02/11/2025 UB ENVELOPES PERMIT 0.00 1,311.06 400-5300-6001 OPERATIONAL SUPPLIES UB ENVELOPES PERMIT 437.02 401-5300-6001 OPERATIONAL SUPPLIES UB ENVELOPES PERMIT 437.02 402-5300-6001 OPERATIONAL SUPPLIES UB ENVELOPES PERMIT 437.02 16887 Invoice 02/11/2025 OFFICE SUPPLIES 0.00 954.19
100-5700-6000 OFFICE SUPPLIES OFFICE SUPPLIES 954.19
WOR01 WORLD OIL ENVIRONMENTAL SERVICES 02/14/2025 Regular 0.00 163.46 64394 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1500-01175305 Invoice 02/11/2025 HAZARD WASTE BOX 0.00 163.46 400-5600-6002 PARTS & SUPPLIES HAZARD WASTE BOX 163.46
ADPOO ADP, INC. 02/06/2025 Bank Draft 0.00 2,438.45 DFT0000823 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 681976699 Invoice 02/06/2025 T&A PAYROLL SVCS 1/2025 0.00 2,438.45 100-5100-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 251.02 100-5200-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 107.58 100-5300-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 71.72 100-5400-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 537.89 100-5410-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 1/24 35.86 100-5420-6520 PROFESSIONAL SERVICES T&A PAYROLL SVCS 71.72 100-5610-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 143.44 100-5615-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 35.86 100-5617-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 35.86 100-5620-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 71.72 100-5700-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 71.72 102-5400-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 71.72 160-5400-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 35.86 203-5610-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 35.86 206-5600-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 35.86 213-5600-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 35.86 269-6303-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 394.46 400-5300-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 107.57 400-5600-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 143.44 401-5300-6520 PROFESSIONAL SERVICES/ T&A PAYROLL SVCS 107.57 401-5600-6520 PROFESSIONAL SERVICES T&A PAYROLL SVCS 35.86 ALTO1 ALTA MONTCLAIR/EBSA 02/06/2025 Bank Draft 0.00 1,500.00 DFT0000824 2/14/2025 1:36:28 PM Page 18 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1/30/2025 Invoice 02/06/2025 (457) 1/11/25-1/24/25 0.00 1,500.00 100-22210 457 DEFERRED COMPENS (457) 1/11/25-1/24/25 1,325.00 100-22214 457-2 ROTH (457) 1/11/25-1/24/25 175.00
PERO1 CAPERS 02/06/2025 Bank Draft 0.00 28,905.66 DFT0000825 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 1/11/25-1/24/25 Invoice 02/06/2025 CALPERS CONTRIBUTIONS 0.00 28,905.66 100-22104 PERS PAYABLE CALPERS CONTRIBUTIONS 13,267.69
100-5200-5010 PERS-PENSION CALPERS CONTRIBUTIONS 158.24 100-5300-5010 PERS-PENSION CALPERS CONTRIBUTIONS 26.53
100-5400-5010 PERS-PENSION CALPERS CONTRIBUTIONS 6,473.55 100-5410-5010 PERS- PENSION CALPERS CONTRIBUTIONS 142.98 100-5420-5010 PERS-PENSION CALPERS CONTRIBUTIONS 345.86 100-5610-5010 PERS-PENSION CALPERS CONTRIBUTIONS 170.50 100-5615-5010 PERS-PENSION CALPERS CONTRIBUTIONS 65.35
100-5617-5010 PERS-PENSION CALPERS CONTRIBUTIONS 212.49 100-5620-5010 PERS-PENSION CALPERS CONTRIBUTIONS 212.49 100-5700-5010 PERS-PENSION CALPERS CONTRIBUTIONS 249.20 102-5400-5010 PERS-PENSION CALPERS CONTRIBUTIONS 1,161.61 160-5400-5010 PERS-PENSION CALPERS CONTRIBUTIONS 290.94 172-5621-5010 PERS-PENSION CALPERS CONTRIBUTIONS 73.28
203-5610-5010 PERS-PENSION CALPERS CONTRIBUTIONS 88.98
206-5600-5010 PERS-PENSION CALPERS CONTRIBUTIONS 149.87 213-5600-5010 PERS-PENSION CALPERS CONTRIBUTIONS 151.99 269-6303-5010 PERS-PENSION CALPERS CONTRIBUTIONS 1,778.57 295-5400-5010 PERS PENSION CALPERS CONTRIBUTIONS 468.62 315-5621-5010 PERS-PENSION CALPERS CONTRIBUTIONS 97.42
400-5200-5010 PERS PENSION CALPERS CONTRIBUTIONS 112.98 400-5300-5010 PERS PENSION CALPERS CONTRIBUTIONS 407.47 400-5600-5010 PERS PENSION CALPERS CONTRIBUTIONS 1,080.56 401-5200-5010 PERS PENSION CALPERS CONTRIBUTIONS 180.84 401-5300-5010 PERS PENSION CALPERS CONTRIBUTIONS 603.13 401-5600-5010 PERS PENSION CALPERS CONTRIBUTIONS 489.90 402-5300-5010 PERS PENSION CALPERS CONTRIBUTIONS 361.23 602-8100-5010 PERS-PENSION CALPERS CONTRIBUTIONS 83.39
PER01 CALPERS 02/06/2025 Bank Draft 0.00 528.17 DFT0000826 Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 10000001781485 Invoice 02/06/2025 UA 25697 SAFETY LIABILITY 2/25 0.00 528.17 100-5400-5010 PERS-PENSION UA 25697 SAFETY LIABILITY 2/2 396.13 102-5400-5010 PERS-PENSION UA 25697 SAFETY LIABILITY 2/2 33.01 160-5400-5010 PERS-PENSION UA 25697 SAFETY LIABILITY 2/2 33.01 295-5400-5010 PERS PENSION UA 25697 SAFETY LIABILITY 2/2 66.02 PER01 CALPERS 02/06/2025 Bank Draft 0.00 417.08 DFT0000827 2/14/2025 1:36:28 PM Page 19 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 10000001781479 Invoice 02/06/2025 UA 27173 MISC LIABILITY 2/25 0.00 417.08 100-5200-5010 PERS-PENSION UA 27173 MISC LIABILITY 24.65 100-5400-5010 PERS-PENSION UA 27173 MISC LIABILITY 36.98 100-5610-5010 PERS-PENSION UA 27173 MISC LIABILITY 15.67 203-5610-5010 PERS-PENSION UA 27173 MISC LIABILITY 15.66 206-5600-5010 PERS-PENSION UA 27173 MISC LIABILITY 60.78 213-5600-5010 PERS-PENSION UA 27173 MISC LIABILITY 65.44 269-6303-5010 PERS-PENSION UA 27173 MISC LIABILITY 57.97 400-5200-5010 PERS PENSION UA 27173 MISC LIABILITY 17.61 400-5300-5010 PERS PENSION UA 27173 MISC LIABILITY 12.75 400-5600-5010 PERS PENSION UA 27173 MISC LIABILITY 26.64 401-5200-5010 PERS PENSION UA 27173 MISC LIABILITY 28.17 401-5300-5010 PERS PENSION UA 27173 MISC LIABILITY 14.03 401-5600-5010 PERS PENSION UA 27173 MISC LIABILITY 4.70 602-8100-5010 PERS-PENSION UA 27173 MISC LIABILITY 36.03 PERO1 CALPERS 02/06/2025 Bank Draft 0.00 130.00 DFT0000828 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 10000001780751 Invoice 02/06/2025 SOC SEC ADMIN 218 ANNUAL FEE 2025 0.00 130.00 400-5300-6520 PROFESSIONAL SERVICES/ SOC SEC ADMIN 218 ANNUAL F 50.00 400-5600-6520 PROFESSIONAL SERVICES/ SOC SEC ADMIN 218 ANNUAL F 40.00 401-5200-6520 PROFESSIONAL SERVICES SOC SEC ADMIN 218 ANNUAL F 40.00 Bank Code APBNK Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 202 0.00 1,146,162.72
Manual Checks 0.00 0.00
Voided Checks 10 0.00 0.00
Bank Drafts 6 6 0.00 33,919.36
EFT'S 0.00 0.00
208 102 0.00 1,180,082.08
2/14/2025 1:36:28 PM Page 20 of 21
Check Report Date Range: 02/04/2025 - 02/14/2025
All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 202 86 0.00 1,146,162.72
Manual Checks 0.00 0.00
Voided Checks 0 10 0.00 0.00
Bank Drafts 6 6 0.00 33,919.36
EFT's 0.00 0.00
208 102 0.00 1,180,082.08
Fund Summary
Fund Name Period Amount
999 POOL FUND 2/2025 1,180,082.08
1,180,082.08
...-.....
2/14/2025 1:36:28 PM Page 21 of 21
PAR
AGENDA ITEM: #2
MEETING DATE: February 20, 2025

STAFF REPORT
SUBJECT: Liebert, Cassiday & Whitmore retain consulting services of Jim Schartz and Associates / Scott Comerford.

RECOMMENDATION: recommendation for City Council to approve Liebert, Cassidy & Whitmore to retain consultants, Jim Schartz and Associates/ Scott Comerford, in addressing Jose Garza attorney fees
BACKGROUND:

The city desires to approve Libert, Cassidy & Whitmore to retain/ enter into a contractual agreement with Jim Schartz and Associates for consultation services solely related to Jose Garza attorney fees, plaintiff's Civil Complaint other deposition and trial transcripts from this litigation, any other records Jim Schartz and Associates deems helpful in rendering services under this agreement specifically related to Jose Garza attorney fees civil claim.

Jim Schartz and Associates agree to provide expert consultation and expertise services solely for services related to Jose Garza attorney fees civil claim at a rate of $450.00 per hour, billed in ten- minute increments with a cap of 30,000 dollars., except by further agreement.

City understands the importance of retaining consultants related to Jose Garza attorney fees claim and overall civil complaint, therefore, recommends council approve Liebert, Cassidy & Whitmore to retain/enter into agreement with Jim Schartz and Associates consultation services.

City agrees to pay fees for services to Jim Schartz and Associates consulting services.

FISCAL IMPACT: Service fee: 450.00 and hour, capped at 30,000.

Attachment: Resolution/agreement
PREPARED BY:

Acting City Manager
David Cerda
RESOLUTION NO. 2025-__

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF PARLIER APPROVAL FOR LIEBERT CASSIDY WHITMORE TO

RETAIN EXPERT WITNESS RETAINER AGREEMENT WITH JIM SCHARTZ &

ASSOCIATES/ SCOTT COMERFORD, CONSULTANTS IN JOSE GARZA ATTORNEY FEES CIVIL COMPLAINT.

WHEREAS, the City of Parlier recognizes the importance of consultants to provide expertise, and witness representation to support the city government, elected officials, departments, and agencies in addressing, solely, civil complaint related to Jose Garza attorney fees, and wishes to approve Liebert Cassidy and Whitmore (city attorney) to retain, consultant Jim Schartz & Associates/ Scott Comerford, for this matter, and,
WHEREAS, the role of expert consultant is essential in providing interpretation of laws. representation in legal proceedings, contract review, drafting of legal documents, negotiation and advice, opinion on the matter as it solely pertains to Jose Garza attorney fees civil complaint; and, WHEREAS, the city agrees to pay Jim Schartz & Associates/Scott Comerford service fees at a rate of 450.00 and hour, billed in ten minute increments, capped at 30,000.

NOW, THEREFORE, BE IT RESOLVED as follows:

1. The city of Parlier hereby approves Liebert Cassidy & Whitmore to retain consultants Jim Schartz & Associates/Scott Comerford for expertise & witness services, to address civil complaint, solely, related to Jose Garza attorney fees..

2. The city council agrees to pay Jim Schartz & Associates/Scott Comerford, at a rate of 450.00 and hours, billed in ten minute increments capped at 30,000.

3. Jim Schartz & Associates/ Scott Comerford Expert/Witness consultant services, shall encompass negotiation, legal expertise opinion, legal representation, legal research, contract review, interpretation of laws, advice on matters appertaining solely, to Jose Garza attorney fees.

This resolution shall take effect immediately upon approval by the city council and shall remain in force as part of the city employee personnel policy, subject to periodic review, and contract renewals as mutually agreed upon by the city government and the appointed legal representative.
***************************************
The foregoing Resolution was duly approved this 20th day of February 2025, by the following vote, to wit:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

Alma Beltran, Mayor, City of Parlier
ATTEST:

Bertha Augustine, Deputy City Clerk, City of Parlier
AGENDA ITEM: #3
OF PAR
MEETING DATE: 02/20/2025
DEPARTMENT: Administration/Engineering

REPORT TO CITY COUNCIL
SUBJECT: Adoption of Resolution No. 2025. supporting and implementing timely use of funding.

RECOMMENDATION: Staff recommends the City Council adopt Resolution No.2025- _supporting and implementing timely use of federal and state funding.

BACKGROUND: The Fresno Council of Governments (FCOG) is soliciting applications for funding through the Surface Transportation Black Grant (STBG) Program which funds projects that improve or preserve conditions of highways, public roads, pedestrian and bicycle infrastructure, and transit. This is another opportunity for the City to secure funding to implement active transportation and street improvements. One of the requirements to apply for this grant opportunity is for the City Council of the City of Parlier to adopt the resolution supporting and implementing timely use of federal and state funding. This requirement is set in place to reduce the risk of the cities losing funds for the region. If funds are not used in a timely manner they are lost, therefore funding is "use it or lose it".

FCOG is requesting applications for the regional competitive STBG program by March 3, 2025.

FISCAL IMPACT: This grant program requires a local match of 11.47%. Should the City be selected for funding, the local match requirement will be paid for with TDA Funds.

Prepared by: Javier Andrade Approved by: David Cerda, Acting City Manager Attachments:
• Resolution
TYPE OF ITEM: COUNCIL ACTION: # APPROVED • DENIED @ NO ACTION Consent Public Hearing
Info Item Matter Initiated by a Council Member
Action Item Other
Department Report Continued to:

Redevelopment Agency
RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARLIER SUPPORTING AND

IMPLEMENTING TIMELY USE OF FUNDING
In the matter of:

Project Delivery Schedules RESOLUTION SUPPORTING AND
For Federal Trasportation Project Selection IMPLEMENTING TIMELY USE OF FUNDING WHEREAS, AB 1012 has been enacted into State Law in part to provide for the "timely use" of State and Federal funding; and
WHEREAS, the City of Parlier is able to apply for and receive Federal and State funding under the Regional Surface Transportation Program;
WHEREAS, the City of Parlier desires to ensure that its projects are delivered in a timely manner to preclude the Fresno Region from losing those funds for non-delivery; and WHEREAS, the projects are listed as follows:

1. Newmark Avenue Reconstruction South Avenue to Parlier Avenue

2. Zediker Avenu Reconstruction South Avenue to Parlier Avenue WHEREAS, it is understood by the the City of Parlier that failure for not meeting project delivery dates for any phase of a project may jeopardize federal or state funding to the Region; and
WHEREAS, the the City of Parlier must demonstrate dedicated and available local matching funds; and
NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Parlier hereby agrees to ensure that all project delivery deadlines for all project phases will be met or exceeded.

BE IT FURTHER RESOLVED, that failure to meet project delivery deadlines may be deemed as sufficient cause for the Fresno Council of Governments Policy Board to terminate an agency's project and reprogram Federal/State funds as deemed necessary.

BE IT FURTHER RESOLVED that the the City of Parlier Council does direct its management and engineering staffs to ensure all projects are carried out in a timely manner as per the requirements of AB 1012 and the directive of the City of Parlier Council.

THE FOREGOING RESOLUTION was passed and adopted by the City Council of the City of Parlier on the 20t day of February 2025 by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Signed:

Alma M. Beltran, Mayor
I hereby certify that the foregoing is a true copy of a resolution of the City Council duly adopted at a regular meeting thereof held on the 20th day of February 2025.

ATTEST:

Dorothy Garza, City Clerk
AGENDA ITEM: #4
MEETING DATE: 2/20/25
DEPARTMENT: Council

REPORT TO CITY COUNCIL
SUBJECT:

Authorization of Expenditure for Mayor Beltran's Per Diem to Attend the Fresno COG One Voice Trip to Washington D.C.

RECOMMENDATION:

It is recommended that the City Council consider the expenditure for Mayor Beltran's per diem to attend the Fresno Council of Governments (COG) One Voice trip to Washington D.C. from April 27, 2025, to May 1, 2025.

BACKGROUND:

The Fresno Council of Governments (COG) has organized a One Voice trip to Washington D.C. from April 27, 2025, to May 1, 2025. This annual trip is designed to provide an opportunity for elected officials from the Fresno region to meet with federal officials and advocate for issues of local importance, including infrastructure, economic development, and regional planning.

Mayor Beltran has been invited to represent the City of Parlier on this trip and to participate in discussions with key federal representatives on matters impacting the city and the region as a whole.

FISCAL IMPACT:

The expenditure for the Mayor's per diem during the trip to Washington D.C. is estimated at $550.00. This amount includes daily allowances for meals, transportation, and incidentals in accordance with the City's per diem policy for official travel.

Funds for this expenditure are available in the City's travel budget for the 2025 fiscal year.

ANALYSIS:

The Fresno COG One Voice trip provides valuable opportunities for regional collaboration and advocacy on critical issues that impact the city. Participation by the Mayor will help ensure that the City's interests are represented at the federal level, and it will strengthen relationships with regional and federal partners.

The proposed per diem expenditure aligns with the City's travel and reimbursement policies and is consistent with past practice for travel expenses incurred for official representation at regional and national events.

CONCLUSION:

Approval of this expenditure will allow Mayor Beltran to attend the Fresno COG One Voice trip to Washington D.C. and represent the City of Parlier in discussions that could benefit the City's growth and development.

PREPARED BY:

Bertha Escalera
Assistant City Manager
......

RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARLIER APPROVING THE

EXPENDITURE OF THE PER DIEM FOR MAYOR BELTRAN TO ATTEND THE FRESNO COG ONE VOICE TRIP TO WASHINGTON, D.C., FROM APRIL 27, 2025, TO MAY 1, 2025.

WHEREAS, the Fresno Council of Governments (COG) organizes an annual One Voice trip to Washington, D.C., to allow olected officials from the Fresno region to meet with federal officials and advocate for issues of regional importance; and
WHEREAS, Mayor Beltran has been invited to participate in the 2025 Fresno COG One Voice trip to Washington, D.C., which will take place from April 27, 2025, to May 1, 2025; and WHEREAS, the City of Parlier recognize the value of the Mayor's participation in the One Voice trip, which provides an opportunity to advocate for the City's interests on a federal level and engage with regional partners on matters of infrastructure, economic development, and public policy; and WHEREAS, it is necessary to approve the exponditure of the per diem for Mayor Beltran to cover expenses related to meals, lodging, and incidental costs in accordance with the City's travel policies for official City travel; and
WHEREAS, the City Council finds that this expenditure is in the best interest of the City and will contribute to regional collaboration and advocacy that benefits the City of Parlier.

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

1. The City Council hereby approves the expenditure of the per diem for Mayor Beltran to attend the Fresno COG One Voice trip to Washington, D.C., from April 27, 2025, to May 1, 2025.

2. The City Manager or designee is hereby authorized to allocate funds from the City's 2025 travel budget to cover the expenses associated with the Mayor's participation in the trip, including per diem for meals, lodging, transportation, and incidental costs.

Tho City Clerk is directed to transmit a copy of this resolution to the Fresno Council of Governments and any other necessary parties.

PASSED AND ADOPTED by the City Council of the City of Parlier this 16'h day of January 2025, by the following vote:

Ayes:

Noes:

Abstain:

Absent:

APPROVED:

Mayor, Mayor Beltran
City of Parlier
ATTEST:

City Clerk
City of Parlier
P
#5
AGENDA ITEM:

MEETING DATE: 2/20/2025
DEPARTMENT: Council

REPORT TO CITY COUNCIL
SUBJECT: Consideration and Necessary action on Acceptance of the 2023/2024 Financial Audit RECOMMENDATION: City staff recommends that the City Council accept the 2023/24 audit report as presented. Accepting the audit will finalize the financial review process and ensure continued transparency and accountability to the residents of Parlier.

BACKGROUND: The City of Parlier has completed the independent audit for the fiscal year 2023/24. The audit was conducted by Bryant L. Jolley, CPA's, an independent auditing firm. The audit serves as an important tool for reviewing the City's financial performance and ensures compliance with applicable accounting standards and legal requirements.

The audit provides an overview of the City's financial standing and includes an assessment of the financial statements, internal controls, and compliance with applicable laws and regulations.

Audit Findings:

The independent auditors have issued an unmodified (clean) opinion on the City's financial statements for the 2023/24 fiscal year. This means the financial statements present a true and accurate representation of the City's financial condition, in compliance with generally accepted accounting principles (GAAP). The auditors have also provided a management letter with recommendations to further enhance the City's internal controls and financial processes, all of which have been reviewed by staff.

The full audit report, including the financial statements and auditor's findings, is attached for your review.

ATTACHMENTS:

1. Independent Auditor's Report and Financial Statements June 30, 2023.

PREPARED BY: DAVID CERDA, ACTING CITY MANAGER

RESOLUTION
RESOLUTION NO.2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARLIER ACCEPTING THE 2023/24 FINANCIAL AUDIT REPORT
WHEREAS, the City of Parlier has completed its independent audit for the fiscal year 2023/24, conducted by Bryant L. Jolley, CPA's; and
WHEREAS, the auditors have issued an unmodified opinion on the City's financial statements, WHEREAS, the audit provides a detailed review of the City's financial performance, internal controls, and compliance with applicable laws and regulations; and WHEREAS, the audit report has been presented to and reviewed by the City Council, and the staff recommends acceptance of the report;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Parlier hereby accepts the 2023/24 financial audit report, as presented by Bryant L. Jolley, CPA's, and authorizes its distribution to the relevant stakeholders and the general public.

BE IT FURTHER RESOLVED that a copy of the audit report will be made available for public inspection, in compliance with the City's legal requirements for public disclosure.

PASSED AND ADOPTED by the City Council of the City of Parlier this February 20, 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTENTIONS:

Attest:

Lina M. Martinez, City Clerk Alma M. Beltran, Mayor

CITY OF PARLIER

INDEPENDENT AUDITOR'S REPORT
AND

FINANCIAL STATEMENTS
JUNE 30, 2023

TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR'S REPORT... ...1 - 3

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:

Statement of Net Position .....4
Statement of Activities ........... 5
Fund Financial Statements:

Balance Sheet - Governmental Funds. .. 6
Reconciliation of Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position. 7
Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Funds. ..8
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Government-Wide Statement of Activities 9
Statement of Net Position - Proprietary Funds . 10
Statement of Revenues, Expenses and Changes in
Fund Net Position - Proprietary Funds .. 11
Statement of Cash Flows - Proprietary Funds • 12 - 13
Statement of Fiduciary Net Position - Private Purpose
Trust Fund - Successor Agency...... .. 14
Statement of Changes in Fiduciary Net Position - Private Purpose Trust Fund - Agency.... .. 15
Notes to the Basic Financial Statements... .16 - 41

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - General Fund. .. 42
Budgetary Comparison Schedule - Housing Grant Fund. .. 43 Budgetary Comparison Schedule - Local Transportation Fund ... 44 Budgetary Comparison Schedule - Day Care Fund .. 45
Notes to the Required Supplementary Information .. 46
Proportionate Share of Net Pension Liability ... 47
Schedule of Contributions... . 48
TABLE OF CONTENTS (Continued)
Page

SUPPLEMENTARY INFORMATION
Combining Balance Sheet - Nonmajor Governmental Funds.. . 49 - 51 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds . 52 - 54

OVERALL COMPLIANCE, INTERNAL CONTROLS AND FEDERAL AWARDS SECTION Schedule of Expenditures of Federal and State Awards. . 55 - 56 Notes to Schedule of Expenditures of Federal and State Awards . 57 Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 58-59 Independent Auditor's Report on Compliance for Each Major Program and On Internal Control Over Compliance Required by the Uniform Guidance 60 - 62 Schedule of Findings and Questioned Costs.... 63 - 65
Summary Schedule of Prior Audit Findings.. • 66
Corrective Action Plan... 67
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley, C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A
Luis A. Perez C.P.A.

Lan T. Kimoto

INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and City Council
City of Parlier, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Parlier (the "City"), California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Responsibilities of Management for the Financial Statements presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 901 "N" STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time.

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

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

Accounting principles generally accepted in the United States of America require that the budgetary comparison information on pages 42-45, the Schedule of the City's Proportionate Share of Net Pension Liability on page 47, and the Schedule of Contributions on page 48 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required 2 supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.

We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying combining and individual nonmajor fund financial statements and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 15, 2025, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City's internal control over financial reporting and compliance.

GOVERNMENT-WIDE FINANCIAL STATEMENTS

CITY OF PARLIER

STATEMENT OF NET POSITION
JUNE 30, 2023
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 11,755,436 $ 10,048,762$ 21,804,198 Accounts receivable 356 515,899 516,255
Due from other governments 3,904,158 3,904,158
Internal balances (1,478,852) 1.178,852
Interest receivable 2,830 4,938 7,768
Prepaids 25,000 - 25,000
Notes receivable 14,345,738 : 14,345,738
Notes receivables - related parties 24,308 24,308
Capital assets:

Non-depreciable 5,806,042 5,743,599 11,549,641
Depreciable (net) 15,733,139 3,002,198 18,735,337
Total assets 50,118,155 20,794,248 70,912,403

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 1,210,878 392,785 1,603,663 Total deferred outflow of resources 1,210,878 392,785 1,603,663

LIABILITIES
Accounts payable and accrued expenses 676,179 246,982 923,161 Accrued interest 19,795 19,795
Deposits 6,288 140.39 146,427
Unearned revenue 158,874 158,874
Noncurrent liabilities:

Due within one year:

Bonds payable 108,000 108,000
Loan payable 61,122 46,264 107,386
Compensated absences 58,220 23,793 82,013
Due in more than one year:

Bonds payable 207,000 907,000
Loan payable 1,539,178 48,659 1,587,837
Net pension liability 1,979,851 694,717 2,674,568
Compensated absences 135,846 55,517 191,363
Total liabilities 4,615,557 2,290,866 6,906,423

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 124,921 15,236 140,157
Total deferred inflows of resources 124,921 15,236 140,157

NET POSITION
Net investment in capital assets 19,938,881 7,635,874 27,574,755 Restricted for capital improvements - 9,312,161 9,312,161 Restricted for public works 9,792,699 9,792,699
Restricted for day care 71,019 : 71,019
Restricted for community development 466,697 466,697
Unrestricted 16.319,259 1,932,896 18,252,155
Total net position 46,588.555 $ 18.880,931 65.469,486
The notes to the basic financial statements are an integral part of this statement. 4

CITY OF PARLIER

STATEMENT OF ACTIVITTES
FOR THE YEAR ENDED JUNE 30, 2023
Program Revenue Net Revenue (Expimary and Changes in Not Postin Operating Capital
Charges for Grants and Grants and Government Business-Type Functions/Programs Expense Services Contributions Contributions Activities Activities Total Governmental activities:

General goverment 1,091,202 $ 117,684 $ 439,491 $ (534,027) $ (534,027) Public safety 4,438,652 286,972 2914,109 (1,237,571) (1,237,571) Public works 714,094 2,157,966 328,363 1,772.235 1,772,235 Community development 1,195,559 234,663 507,205 1,004 (452,687) (452,687) Parks and recreation 775,864 46,051 336 (729,477) (729,477) Day care 1,448,713 1,440,975 (7,738) (7,738)
Debt service:

Interest and other charges 66,620 (66,620) (66,620)
Total goverumental activities 9,730,704 685,370 7,460,082 329,367 (1,255,885) (1.255,885) Business-type activities:

Water 1,863,275 1,852,643 (10,632) (10,632)
Sewer 2,165,830 2,093,975 255,081 183,226 183,226
Disposal 1,366,559 1,423,721 23,336 80,498
Total business-type activities 5,395,664 5,370,339 278,417 253,092 253,092 Total primary government 15.126368 S 6,055,709 S 7,460,082 607,784 (1,255,885) 253,092 (1.002,793) General revenues:

Property taxes 1,221,985 1,221,985
Motor vehicle taxes 2,020,550 2,020,550
Sales taxes 1,900,550 1,900,550
Franchise taxes 60.342 60,342
Licenses and permits 582,042 617,665
Interest and rent 75,110 89,575
Miscellaneous 284,112 8,086 292,198
Transfers 2,542 (2,542) 6202865
Total general revenues 6,147,233 55,632
Changes in net position 4,891,348 308,724 5,200,072
Net position - beginning 41,697,207 18,572,207 60,269,414 Net position - ending 46,588,555 18,880,931 655469,486
The notes to the basic financial statements are an integral part of this statement.

FUND FINANCIAL STATEMENTS

CITY OF PARLIER

BALANCE SHEET - GOVERNMENTAL FUNDS
JUNE 30, 2023
Other Total
Housing Local Governmental Governmental
General Grants Day Care Transportation Funds Funds
ASSETS
Cash and investments 158,674 $ 199,406 $ 257,228 S 1,485,159 $ 9,654,969 $ 11,755,436 Accounts receivable 356 356
Due from other governments 698,808 75,284 108,568 972,780 2,048,718 3,904,158 Interest receivable 1,170 1,660 2,830
25,000 25,000
Prepaids 1120,788 74,950
Notes receivable, net 14,345,738
Related party receivables 24,308 24,308
Total assets 907,146 14,545,478 365,796 2,459,109 111.780,297 30,057,826

LIABILITIES
Accounts payable and accrued expenses 295,056 S 2,300 S 135,903 $ 1,744 $ 241,176 $ 676,179 Deposits 6,288 6,288
Unearned revenues 158,874 158,874
Due to other funds 1,478,852 1,178,852
Total liabilities 301,344 2,300 294,777 1,744 1,720,028 2,320,193

DEFERRED INFLOWS OF RESOURCES
Deferred loans 14,270,788 74,950 14,345,738
Total deferred inflows of resources 14,270,788 74,950 14,345,738

FUND BALANCES
Assigned:

Day Care 71,019 71,019
Restricted:

Public Safety 2,465,446 2,465,446
Public Works 2.459,365 7,335,334 9,792,699
Community Development 605,802 272,390 194,307 466,697
Unassigned (9,768) 596,034
Total fund balances 605,802 272,390 71,019 2,457,365 2.985,319 13,391,895 Total liabilities, deferred inflows of resources,
and fund balances 907,146$ 14,545,478 $ 365,796 S 2,459,109 S 11,780,297 $ 30,057,826 The notes to the basic financial statements are an integral part of this statement.

CITY OF PARLIER

RECONCILIATION OF GOVERNMENTAL FUNDS BALANCE SHEET

TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITION
JUNE 30, 2023
Armanis reparted for governmena activies to the statement of net position are Total fund balances - governmental funds $ 13,391,895
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds. 21,539,181 Other long-term assets are not available to pay for current period expenditures and, therefore, are deferred in the funds. 14,345,738 Compensated absences are not due and payable in the current period and, therefore, are not reported in the governmental funds. (194,065) Long-term debt are not due and payable in the current period and, (1,600,300) therefore, are not reported in the governmental funds.

Net pension liability and related deferred inflows of resources and outflows of resources are not financial resources and, therefore, are not reported in the governmental funds. (893,894)
Net position of governmental activities $ 46,588,555
The notes to the basic financial statements are an integral part of this statement. 7

CITY OF PARLIER

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2023
Other Total
Housing Transportion Govermental Govemmental
General Grants Day Care Funds Funds

REVENUES
Taxes 4,206,230 $ 659,470 $ 4,865,700
Intergovernrental 248,120 148,9885 1440,975 s 959,4095 5,257,516 8,055,008 Charges for services 375,731 8203 375,731
Licenses, permits and impact fees 820,916 829,209
Fines and forfeitures 69,532 7,693 69,532
Interest and rent 63,986 3,445 75,124

17.992 17,992
Loan repayments
Other 264,995 7,390 383 272,768
Total revenues 6,049,510 166,980 1,448,365 962,854 5,933,355 14,561,064

EXPENDITURES
Current:

General government 592,238 592,238
3,336,672 907,598 4,214,370
Public safety 35,345
Public works 143,241 729,895 958,685
Community development 612,532 149.214 419,467 1,181,213 Parks and recreation 359,709 6,423 366,132
Day care 1.118.713 1,448,713
Capital outlay 509,959 1,705,985 3,344,370
Debt service:

Principal 70,220 70,220
Interest and other charges 19,400 19,400
Total expenditures 5,643,971 149,214 1,448,713 1,213,975 3,769,468 12,225,341 Excess (deficiency) of revenues over (under) 105,539 17,766 (348) (251,121) 2,163,887 2,335,723 expenditures

OTHER FINANCING SOURCES (USES)
Loan proceeds 459,960 459,960
Transfers in 37,732 27,503 105353 104,533 142,265
Transfers out i (7,627) (139,723)
Total other financing sources (uses) 497,692 (27,563) (104,533) 96,906 462,502 Change in fund balances 903,231 (9,797) (348) (355,654) 2,260,793 2,798,225 Fund balances - beginning (297,429) 282,187 2,813,019 7,724,526 10,593,670 1109 2 2,457,365 2.985,319 13,391,895
Fund balances - ending 605,802 272390 S
The notes to the basic financial statements are an integral part of this statement.

CITY OF PARLIER

RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 2,798,225 Governmental funds report capital outlays as expenditures. However, in the statement of activities and changes in net position the cost of those assets is capitalized as an asset and depreciated over the period of service. 3,344,370
Depreciation expense on capital assets is reported in the statement of activities, but does not require the use of current financial resources.

Therefore, depreciation expense is not required as an expenditure in governmental funds. (688,595)
Some amounts included in the statement of activities do not provide (or require the use of current financial resources and, therefore, are not reported as revenue or expenditures in the governmental fund (net change):

Deferred loans 53,877
Loan payable (389,740)
Compensated absences (20,844)
Net pension liability (205,945)
Change in net position of governmental activities 4,891,348 The notes to the basic financial statements are an integral part of this statement. 9

CITY OF PARLIER

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2023
Business-Type Activities
Water Sewer Disposal Total
ASSETS
Current assets:

Cash and investments $ 8,168,222 $ 1,880,540 $ 10,048,762 Accounts receivable, net 150,865 275,694 89340 515,899
Due from other funds 1,566,071 1,566,071
Interest receivable 4,116 821 4,938
Total current assets 9,889,274 2,157,055 89,341 12,135,670 Noncurrent assets:

Property, plant and equipment (net of
allowance for depreciation) 4,320,775 4,425,022 8,745,797 Total noncurrent assets 4,320,775 4,425,022 8,745,797
Total assets 14,210,049 6,582,077 89,341 20,881,467

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 160,575 163,061 69,149 392,785 Total deferred outflows of resources 160,575 163,061 69,149 392,785

LIABILITIES
Current liabilities:

Accounts payable and accrued expenses 86,295 153,766 6,921 246,982 Accrued interest 19,795 - 19,795
Deposits 66,777 73,362 140,139
Due to other funds 87219 87,219
Bonds payable : 108,000 108,000
Loan payable 46,264 46,264
Compensated absences 8,762 8,672 3,130 20,564
Total current liabilities 161,834 409,859 97,270 668,963 Noncurrent liabilities:

Bonds payable : 907,000 907,000
Loan payable 48,659 : 48,659
Compensated absences 28,451 22,989 7,306 58,746
Net pension liability 284,010 288,405 122,302 694,717
Total noncurrent liabilities 312,461 1,267,053 129,608 1.709,122 Total liabilities 474,295 1,676,912 226,878 2,378,085

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 6,228 6,325 2,683 15,236 Total deferred inflows of resources 6,228 6,325 2,683 15,236

NET POSITION
Net investment in capital assets 4,320,775 3,315,099 : 7,635,874 Restricted for capital improvements 9,312,161 9,312,161 Unrestricted (deficit) 257,165 1,746,802 (71,071) 1,932,896 Total net position $ 13,890,101 5,061,901 (71,071) $ 18,880,931 The notes to the basic financial statements are an integral part of this statement. 10

CITY OF PARLIER

STATEMENT OF REVENUES, EXPENSES AND

CHANGES IN FUND NET POSITION - PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2023
Business-Type Activities - Enterprise Funds
Water Sewer Disposal Total
Operating revenues:

Charges for services
Connection fees S 1.88313 S 2093975 $ 1123,721 $ 55303910 Other revenue 3,086 8,086
Total operating revenues 1,852,643 2,097,061 1,428,721 5,378,425 Operating expenses:

Contractual services and utilities 891,173 1,152,797 1,145,263 3,189,233 Personnel 626,020 618,423 176,403 1,420,846
Supplies and materials 153,344 83,645 17,616 254,605
Bad debt expense 68,341 37,477 27,277 133,095
Depreciation 124,397 216,470 340,867
Total operating expenses 1.863,275 2,108,812 1,366,559 5,338,646 Operating income (loss) (10,632) (11,751) 62,162 39,779 -..

Nonoperating revenues (expenses):

Intergovernmental 255,081 23,336 278,417
Development impact fees 15,3412 20,281 35,623
Interest income 11,909 2,556 14,465
Interest expense (57,018) (57,018)
Total nonoperating revenues (expenses) 27,251 220,900 23,336 271,487 Income (loss) before transfers - 16,619 209,149 85,498 311,266 Other financing sources (uses):

Transfers out - (1,271) (1,271) (2,542)
Total other financing sources (uses) (1.271) (1,271) (2,542) Change in net position 15,348 207,878 85,498 308,724
Net position - beginning 13,874,753 4,854,023 (156,569) 18,572,207 Net position - ending $ 13,890,101 $ 5,061,901 $ (71,071) $ 18,880,931 The notes to the basic financial statements are an integral part of this statement.

CITY OF PARLIER

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2023
Business-Type Activities - Enterprise Funds
Water Sewer Disposal Total
Cash flows from operating activities:

Cash receipts from customers $ 1,909,428 $ 2,267,261 S 1,554,571 $ 5,731,260 Cash payments to suppliers of goods or services (1,063,283) (1,205,960) (1,408,691) (3,677,934) Cash payments to employees for services (633,208) (627,889) (175,751) (1,436,848) Other revenues 5,000 5,000
Net cash provided by (used in) operating activities 212,937 433,412 (24,871) 621,478 Cash flows from noncapital financing activities:

Intergovernmental revenues - noncapital 255,081 23,336 278,417 Cash receipts from developers 15,342 20,281 35,623
Loans from/(to) other funds 861,922 1,532 863,454
Transfer to other funds (1,271) (1,271) (2,542)
-
Net cash provided by (used in) noncapital
financing activities - 875,993 274,091 24,868 1,174,952 Cash flows from capital and related
financing activities:

Principal paid on bonds (105,000) (105,000)
Principal paid on loan - (43,986) (43,986)
Interest paid on long-term debt (60,569) (60,569)
Acquisition of capital assets (1,100,528) (8,190) (1,108,718) Net cash provided by (used in) capital and
related financing activities (1,100,528) (217,745) (1,318,273) Cash flows from investing activities:

Interest received 8,936 3 10,721
8,936 1.382
Net cash provided by (used in) investing activities 3 10,721 Net increase (decrease) in cash (2,662) 491,540 - 488,878 Cash, beginning of year 8,170,884 1,389,000 9,559,884
Cash, end of year 8,168,222 1,880,540 $ 10,048,762
The notes to the basic financial statements are an integral part of this statement. 12

CITY OF PARLIER
STATEMENT OF CASH FLOWS (continued)

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2023
Business-Type Activities - Enterprise Funds
Water Sewer Disposal Total
Reconciliation of cash and cash equivalents to
the Statement of Net Position:

Operating income (loss) $ (10,632) S (11,751) $ 62,162 $ 39,779 Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation expense 124,397 216,470 - 340,867
(Increase) decrease in:

Accounts receivable 139,497 207,677 158,127 505,301
Deferred outflows of resources for pension (86,813) (88,157) (37,384) (212,354) Increase (decrease) in:

Accounts payable (18,766) 30,482 (245,812) (234,096)
Deposits and other liabilities (14,371) (14,371)
Deferred inflows of resources for pension (94,338) (95,798) (40,624) (230,760) Net pension liability 172,006 174,668 74,071 420,745
Compensated absences 1,957 (179) 4,589 6,367
Net cash provided by (used in) operating activities .. 212,937 -$ 433,412 $ (24,871) $ 621,478 The notes to the basic financial statements are an integral part of this statement. 13

CITY OF PARLIER
TATEMENT OF FIDUCIARY NET POSITIO!
'RIVATE PURPOSE TRUST FUND - SUCCESSOR AGENCY
JUNE 30, 2023
ASSETS
Cash and investments $ 1,002,399
Notes receivable 12,911
Land held for resale 294,384
Total assets 1,309,694

LIABILITIES
Accounts payable 2,073
Long-term debt due within one year 516,630
Long-term debt due in more than one year 4,660,616
Total liabilities 5,179,319

NET POSITION
Held in trust for other governments $ (3,869,625)
The notes to the basic financial statements are an integral part of this statement. 14

CITY OF PARLIER

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

PRIVATE PURPOSE TRUST FUND - SUCCESSOR AGENCY
FOR THE YEAR ENDED JUNE 30, 2023

ADDITIONS
Property taxes $ 1,390,965
Total additions 1,390,965

DEDUCTIONS
Administrative expenses 112,243
Interest and fiduciary expenses of forme
redevelopment agency 219,608
Total deductions 331,851
Change in net position 1,059,114
Net position - beginning (4,928,739)
Net position - ending $ (3,869,625)
The notes to the basic financial statements are an integral part of this statement. 15

NOTES TO THE BASIC FINANCIAL STATEMENTS

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Parlier, California (the City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for governmental accounting The most significant of the government's accounting principles are described below.

These financial statements present the government and its component units, entities for which the City is conside, pato the lemont ope Bions and at from these this are coly spot win dies of the primary government. Each blended component unit has a June 30 year-end. There are no discretely presented component units included in these financial statements. The following sections further describe the significant policies of the City.

Reporting Entity
The City was incorporated as a general law city in 1921. The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water, sewer and refuse collection; parks and recreation; building inspection; public improvements; planning and zoning; and general administrative services.

Basis of Presentation - Fund Accounting
Government-Wide Financial Statements
The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities) report information for all of the non-fiduciary activities of the primary government and its component units.

Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely significantly on fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Net position is restricted when constraints placed on the assets are either externally imposed or are imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net position. When both restricted are unrestricted resources are available for use, generally, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed.

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation - Fund Accounting (Continued)
Governmental Fund Financial Statements
The Governmental Fund Financial Statements provide information about the City's funds, including fiduciary funds. Separate statements for each fund category - governmental, proprietary and fiduciary - are funds and changes in fund balances as presented in these statements of net position and changes in net position presented in the government-wide financial statements.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which cach party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

The City reports the following major governmental funds:

General Fund - The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund. Generally, the General Fund is used to account for those traditional governmental services of the City, such as police and fire protection, planning and general administrative services.

Housing Grant Fund - This fund is used to account for grant revenues and expenditures related to housing projects.

Day Care Fund - This fund is used to account for grant revenue, parent fees, and expenditures to operate the City's day care center.

Local Transportation Fund - This fund is used to account for revenues and expenditures related to local transportation funding through Fresno Council of Governments.

The City reports the following additional fund types:

Private-Purpose Trust Fund - The Private-Purpose Trust Fund accounts for assets held by the City as trustee for the Successor Agency.

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) interprise fund financial statements include a statement of net position, a statement of revenues, expense nd changes in net position, and a statement of cash flows for each major enterprise fund and non-maj services to the general public, on a continuing basis, be financed or recovered primarily through user The City reports the following major enterprise funds:
• The Water Fund is used to account for financial activity of the water utility system. • The Sewer is used to account for the financial activity of the sewer activities. • The Disposal Fund is used to account for the financial activity of the solid waste collection and disposal utility system.

Basis of Accounting
The Government-Wide and Proprietary Fund Financial Statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenues from sales taxes are recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental Funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available.

Property and sales taxes, interest, certain state and federal grants, and charges for services are accrued when their receipts occur within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.

Proprietary Funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. Revenues and expenses not meeting this definition are reported as nonoperating.
18 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position
Cash and Investments - Cash and investments represent the City's cash bank accounts including but not limited to certificates of deposit, money market funds, and cash management pools for reporting purposes in the Statement of Cash Flows.

The City maintains a cash and investment pool that is available for use by all funds. Interest earnings as a resul. of this pooling are distributed to the appropriate funds based on month end cash balances in each Investments of the pool include only those investments authorized by the California Government Code such as, United States Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in the State of California Local Agency Investment Fund. Investments are recorded at amortized cost or fair value. Fair value is based upon quoted market prices.

Accounts Receivable - Billed by unpaid services provided to individuals or non-governmental entities are recorded as accounts receivable. The proprietary funds include a year-end accrual for services through June 30, 2023, which have not yet been billed. Accounts receivable are reported net of an allowance for uncollectible.

Property Taxes - Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property taxes are levied in equal installments on November 1 and February 1. They become delinquents on December 10 and April 10, respectively. The lien date is March 1 of each year. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year-end. Property taxes on the unsecured roll are due on the March 1 lied date and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year-end accrual.

The City is permitted by Article XIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1.00 per $100 of full cash value.

Interfund Receivables/Payables - Items classified as interfund receivables/payables represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.

Advances to/from Other Funds - This classification represents noncurrent portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and, therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position (Continued)
Capital Assets - Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds, and as assets in the Government-Wide Financial Statements to the extent the City's capitalization threshold is met.

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, idewalks, and similar items) are reported in the applicable governmental or business-type activitie olumns of the Government-Wide Financial Statements. Capital assets are defined by the government a assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Betterments and major improvements, which significantly increase values, change capacities, or extend useful lives are capitalized. Upon sale or retirement of fixed assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

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

Property, plant and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:

Buildings 40 years
Improvements other than buildings 40 years
Utility plant 40 years
Furniture and equipment 7 years
Automobiles and trucks 5 years
Compensated Absences - It is the City's policy to permit all employees to accumulate earned but unused vacation, sick pay and compensatory time benefits. Those employees on shift work schedules may also accumulate hours for holiday time benefits.

Vested or accumulated vacation, holiday, sick leave and any compensation time on the Governmental Funds are not expected to be paid with expendable available financial resources and are reported in the Government-Wide Financial Statements.

Vested leave of Proprietary Funds is recorded as an expense and liability as the benefits accrue. 20 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position (Continued)
Long-Term Obligations - In the Government-Wide Financial Statements, and Proprietary Fund types in the und financial statements, long-term debt and other long-term obligations are reported as liabilities in th pplicable governmental activities, business-type activities, or Statement of Net Position - Proprietar Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt.

In the fund financial statements debt principal payments of Governmental Funds are recognized as expenditures when paid. Governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Noncurrent Governmental Assets/Liabilities - GASB Statement No. 34 eliminates the presentation of account groups but provides for these records to be maintained and incorporates the information into the Governmental Activities column in the Government-Wide Statement of Net Position.

Pensions Plan - For purposes of measuring net position liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CaPERS.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Leases - The City did not have any lease agreements as of June 30, 2023. The City recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide and enterprise fund financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. • The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases.
21 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) • The lease term includes the non-cancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the Government-Wide Financial Statements
The government-wide and enterprise fund financial statements utilize a net position presentation. Net position is capitalized as net investment in capital assets, restricted and unrestricted. • Net investment in capital assets - groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of these assets reduce the net position balance.
• Restricted net position - represents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions enabling legislation. • Unrestricted net position - represents net position of the City, not restricted for any project or other purpose.

Fund Financial Statements
In the fund financial statements, governmental fund balance is made up of the following components:
• Nonspendable fund balance typically includes inventories, prepaid items, and other items that must be maintained intact pursuant to legal or contractual requirements, such as endowments. • Restricted fund balance includes amounts that can be spent only for specific purposes imposed by creditors, grantors, contributors, or laws or regulations of other governments or through enabling legislation.
• Committed fund balance includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has the authority to establish, modify, or rescind a fund balance commitment. • Assigned fund balance includes amounts designated by the City Council for specific purposes and do not meet the criteria to be classified as restricted or committed. • Unassigned fund balance includes all spendable amounts in the General Fund not contained in other classifications.
22 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) When expenditures are incurred for purposes for which restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the City's policy is to apply restricted resources first. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the City's policy is to apply committed fund balances first, then assigned fund balances, and Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period.

Actual results could differ from those estimates.

NOTE 2 - CASH AND INVESTMENTS
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held with fiscal agents is credited directly to the related funds.

Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments $ 21,804,198
Fiduciary Funds:

Cash and investments 1,002,399
Total cash and investments $ 22,806,597
Cash and investments as of June 30, 2023 consist of the following:

Cash on hand $ 760
Deposits with financial institutions 21,807,803
Local Agency Investment Fund 998,034
Total cash and investments $ 22,806,597
23 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 2 - CASH AND INVESTMENTS (Continued)
Fair Value Measurements
The framework for measuring fair value provides a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highes riority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and lowes priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described as Level 1: Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date.

Level 2: Inputs to valuation methodology include inputs - other than quoted prices included within Level 1 - that are observable for an asset or liability, either directly or indirectly.

Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The asset's or liability's fair value measurement level within a fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

The following is a description of the valuation methodologies used for assets measured at fair value.

LAIF is valued based on the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (Level 2 input).

The City had the following recurring fair value measurements as of June 30, 2023:

June 30, 2023
Level 1 Level 2 Level 3 Balance
Investments by fair value level:

Equity Securities:

LAIF $ $ 998,034 $ $ 998.034
Total Equity Securities 998,034 998,034
Cash:

Deposits and cash on hand 21,808,563
Total Cash 21,808,563
Total Cash and Investments $ 22,806,597
24 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 2 - CASH AND INVESTMENTS (Continued)
Investments Authorized by the California Government Code and the City's Investment Policy California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or time deposits in banks and savings and loan associations which are insured by the Federal Deposit Insurance Corporation.

The table below identifies the investment types that are authorized for the City by the California Governs of Coe Car the to invent dor, ery investient policy, able alore rentices et that This table does not address
ides ints ostel proces held by bond ruste trat are governed by the provisions of debt agrees of the City, rather the general provisions of the California Government Code or the City's investment policy.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer Local Agency Bonds 1 year None 5%
U.S. Treasury Obligations 1 year None None
U.S. Agency Securities 1 year None None
Banker's Acceptances 180 days 40% 5%
Commercial Paper 270 days 25%
Negotiable Certificates of Deposit 1 year 30% 33%C
Medium-Term Notes 1 year 30% None
Mutual Funds N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 1 year 20% None
County Pooled Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None None
Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee is governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
25 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 2 - CASH AND INVESTMENTS (Continued)
Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 1 year None
Commercial Paper None None
Money Market Mutual Funds None None
Investment Contracts None None
Certificates of Deposit 1 year None
Repurchase Agreements 30 days None
Local Agency Investment Fund (LAIF) N/A None
Municipal Bonds None None
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater sensitivity of its fair value to changes in market interest rates. As of June 30, 2023, the City had the following investments:
nvestment lyr Maturity Date
ocal Agency Investment Fund LAI 998,034
Total $ 998,034
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that the issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City's investment policy, or debt agreements, and the actual rating as of year-end for cach investment type.
26 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 2 - CASH AND INVESTMENTS (Continued)
Minimum Rating as of
Legal Year-End
Investment Type Rating Not Rated
Local Agency Investment Fund (LAIF) $ 998,034 N/A 998,034 Total $ 998,034 $ 998,034
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code.

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

The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. 27 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 3 - RECEIVABLES
Accounts receivable, net of allowance for uncollectible, as of June 30, 2023 consist of the following:

Water Fund Sewer Fund Disposal Total
Accounts receivable $ 457,636 $ 394,085 $ 182,653 $ 1,034,374 Allowance for uncollectibles (306,771) (118,391) (93,313) (518,475) Accounts receivable, net $ 150,865 $ 275,694 $ 89,340 $ 515,899 a racial present anuts die from varing antian end individes are The purposes of the loans Notes receivable from various low income residents relating to housing assistance.

The loans are payable in thirty years or when property ownership is transferred. The proceeds for the loans are provided through the State Housing Grant and charge 0% interest. $ 2,577,651
Note receivable from Parlier Avila Associates relating to low-income apartments.

The loan is payable from residual receipts over 55 years or when property ownership is transferred. The proceeds for the loan are provided through the Home Investment Partnership Program. 8,579,669
Notes receivable from various individuals to assist in the purchase of homes for low to moderate income earners. These notes are all deferred and payment is not due for approximately 30 years. 3,188,418
Notes receivable from arlier City employees relating to employee benetit loans.

Principal and interest of 3.0% per annum are payable in monthly installments. 24,308 Total notes receivable $ 14,370,046
28 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 4 - INTERFUND ACTIVITIES
compant and ices for balances is fut ever sates is are 30,202, 15 soliniaced, The Current Interfund Receivables/Payables
Current interfund balances arise in the normal course of doing business and are expected to be repaid shortly after the end of the fiscal year.

Due From Due to
Major Funds:

Water Fund $ 1,566,071 $
Disposal Fund 87,219
Nonmajor Funds:

Federal Park & Recreation Grant 4,058
Community Development Fund 134,413
Sustainable Communities Grant 37,855
Flood Protection 410,885
Urban Greening 1.... 95,299
Policing Grants 699,486
Streets 96,856
Total $ 1,566,071 $ 1,566,071
Transfers Between Funds
In general, the City uses interfund transfers to (1) move revenues from the funds that collect them to the funds that statute or budget requires to expend them, (2) use unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds in accordance with budgetary authorization, and (3) move cash to debt service funds from the funds responsible for payment as debt service payments become due.

Transfers
In Out
Major Funds:

General Fund $ 37,732 $
Local Trasportation : (104,533)
Housing Grants (27,563)
Water (1,271)
:

Sewer (1,271)
Nonmajor funds
Community Development Fund 104,533
Measure Q ((7.627)
Total $ 142,265 $ (142,265)
29 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 5 - CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2023 is as follows:

Balance Balance
July 1, 2022 Additions Retirements June 30, 2023
Governmental Activities
Capital assets, not being depreciated:

Land $ 1,727,610 $ 509,960 $ - $ 2,237,570
Construction in progress 5,422,690 2,777,853 (4.632,071) 3,568,472 Total capital assets 7,150,30( 3,287,813 (4,632,071) 5,800,042 Capital assets, being depreciated:

Buildings and improvements 2,463,999 2,463,999
Infrastructure 11,485,062 3,421,511 14,906,573
Machinery and equipment 2,093,779 1,267,117 3,360,894
Total capital assets, being depreciated 16,042,840 4,688,628 20,731,466 Less accumulated depreciation for:

Buildings and improvements (1,480,433) (79,284) (1,559,717) .....

Infrastructure (1,285,753) (356,997) (1,642,750)
Machinery and equipment (1,543,546) (252,314) (1,795,860) Total accumulated depreciation (4,309,732 (688,595) (4,998,327) Total capital assets, being depreciated, net 11,733,108 4,000,033 15,733,139 Governmental activities capital assets, net 18,883,408 $ 7,287,846 $ (4,632,071) $21,539,181 Balance Balance
July 1, 2022 Additions Retirements June 30, 2023
Business-Type Activities
Capital assets, not being depreciated:

Land $ 2,698,136 $ - $ - $ 2,698,136
Construction in progress 2,507,204 538,259 3,045,463
Total capital assets, not being depreciated 5,205,340 538,259 5,743,599 Capital assets, being depreciated:

Plant and equipment 11,631,045 570,459 12,201,504
Total capital assets, being depreciated 570,459 1.l. 12,201,504 11,631,045
Less: accumulated depreciation (8,858,439) (340,867) = (9,199,306) Total capital assets, being depreciated, net 2,772,606 229,592 3,002,198 Business-type activities capital assets, net $ 7,977,946 767,851 = $ 8,745,797 30 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 5 - CAPITAL ASSETS (Continued)
Depreciation expense was charged to the following functions in the Statement of Activities:

Governmental Activities:

General government $ 37,110
Public safety 202,261
Public works and development 271,398
Parks and recreation 177,826
Total $ 688,595
Business-Type Activities:

Water $ 124,397
Sewer 216,470
Total $ 340,867
NOTE 6 - LONG-TERM DEBT
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The City's debt transactions are summarized below and discussed in detail thereafter.

Balance Balance Current
July 1,2022 Additions Retirements June 30, 2023 Portion Governmental Activities
Direct borrowing:

Loan Payable - Solar $1,210,560 $ - $ (47,220) $ 1,163,340 $ 61,122 Loan Payable - Silvercrest Building 459,960 (23,000) 436,960 91,992 Total governmental activities $1,210,560 459,960 (70,220) $ 1,600,300 $ 153,114 Business-Type Activities
Direct placements:

Bonds payable:
1987 Parlier Sewer Revenue Bond $ 340,000 $ = $ (50,000) $ 290,000 $ 53,000 1994 Sewer Revenue Bond 780,000 (55,000) 725,000 55,000 Direct borrowing:

Financed purchase:

Vactor Truck Loan Payable 138,909 (43,986) 94,923 46,264 Total business-type activities $1,258,909 $ = $ (148,986) $ 1,109,923 $ 154,264 31 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 6 - LONG-TERM DEBT (Continued)
Long-term debt payable at June 30, 2023 was comprised of the following individual issues:

Energy Resources Conservation Loan - In December 2020, the City entered into a loan agreement with the State of California Energy Resources Conservation Department for $1,210,560 at 1% interest.

Silvercrest Building Loan - In February 2022, the City entered into a loan agreement with the 557,67 5 to a paid mia ho proi public uary 2,2021 for $459,960 at 0% interest, principal payment 1987 Parlier Sewer Revenue Bonds - The 1987 Parlier Sewer Revenue Bonds in the amount of $1,140,000 were issued in 1987. Interest in the amount of 5.0 percent is due semi-annually, Principal is paid annually.
1994 Sewer Revenue Bonds - The 1994 Sewer Revenue Bonds in the amount of $1,560,000 were issued in 1994. Interest on the bonds is 5.0 percent.

Vactor Truck Financed Purchase Loan Payable - The Vactor Truck agreement was for $410,288.

Interest is 5.182 percent.

The annual requirements to amortize the principal and interest on all long-term debt at June 30, 2023 are as follows:

Governmental Activities Business-Type Activities
Principal Interest Total Principal Interest Total
Years Ending June 30,
2024 $ 153,114 $ 11,512 $ 164,626 $ 154,263 $ 52,966 $ 207,229 2025 153,757 10,869 164,626 115,000 42,475 157,475
2026 154,377 10,249 164,626 171,660 39,045 210,705
2027 155,002 9,624 164,626 126,000 30,300 156,300
2028 132,611 9,017 141,628 133,000 23,825 156,825
2029-2033 327,888 35,281 363,169 410,000 53,000 463,000 2034-2038 344,664 18,506 363,170
: : :
2039-2041 178,887 2,696 181,583
$1,600,300 107,754 $ 1,708,054 $ 1,109,923 $ 241,611 $ 1,351,534 32 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 6 - LONG-TERM DEBT (Continued)
Other long-term liabilities at June 30, 2023 was comprised of the following:

Balance Balance Current
July 1, 2022 Additions Retirements June 30, 2023 Portion Net Pension Liability
Governmental activities $ 713,670 $ 1,266,181 $ - $ 1,979,851 $ Business-type activities 273,972 420,745 694,717 :

Total net pension liability $ 987,642 1,686.926 $ 2,674,568 Compensated Absences
Governmental activities $ 173,221 $ 20,844 $ - $ 194,065 $ 58,220 Business-type activities 72,943 6,367 79,310 23,793
Total compensated absences $ 246,164 27,211 $ $ 273,375 $ 82,013 NOTE 7 - DEFICIT FUND BALANCES
Fund Balance and Net Position Deficits - The following is a summary of deficit fund balances net positions as of June 30, 2023:

Governmental Funds:

Non-major Governmental Funds:
(5,910)
Enterprise in Maintenance (3,858)
$ (71,071)
The deficit net position in all funds is expected to be negated by future revenues and transfers from other funds.

NOTE 8 - PENSION PLAN
A. General Information about the Pension Plans
Plan Descriptions - All qualified permanent and probationary employees are eligible to participate in the City's separate Safety and Miscellaneous Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS).

Benefit provisions under the Plans are established by State statute and City resolution. CaPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions assumptions and membership information that can be found on the CaPERS website. 33 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 - PENSION PLAN (Continued)
Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

The Plans' provisions and benefits in effect at June 30, 2023 are summarized as follows:

Miscellaneous
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @55 2% @62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-63 50 - 57
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.426 to 2% Required employee contribution rates 7% 7.75%
Required employer contribution rates 10.320% 7.470%
Safety
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @55 2% @57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-63 52 - 67
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1% to 2.5% Required employee contribution rates 7% 11.00%
Required employer contribution rates 14.740% 10.800%

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 - PENSION PLAN (Continued)
Contributions - Section 20814c of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CaPERS. The actuarially determine rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2023, $449,876 in contributions was recognized as part of pension expense.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net position liability of each Plan as follows:

Proportionate Share
of Net Pension Liability
Miscellaneous $ 1,569,980
Safety 1,104,588
Total Net Pension Liability $ 2,674,568
The City's net pension liability for cach Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2022, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled forward to June 30, 2022, using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers actuarially determined. The City's proportionate share of the net pension liability for each Plan as of Junc 30, 2022 and 2023 was as follows:

Miscellaneous Safety
Proportion - June 30, 2022 0.03261% 0.01050%
Proportion - June 30, 2023 0.03355% 0.01607%
Change - Increase (Decrease) 0.00094% 0.00557%
35 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 - PENSION PLAN (Continued)
Pension: (Connie, Pension Expenses and Deferred Outlows/inows of Resources Related to For the year ended June 30, 2023, the City recognized pension expense of $696,877. At June 30, 2023, the Coly ving sou refered outlous of resources and defered inflows of resources riated to pensions from the Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions made subsequent to measurement date $ 513,302 $ Differences between expected and actual experience 77,243 (33,11) Changes of assumptions 272,253
Differences between employer's contributions and
proportionate share of contributions 6,141 (107,046)
Change in employer's proportion 272,717
Differences between projected and actual investment earnings 462,007 Total $ 1,603,663 $ (140,157)
$513,302 reported as deferred outflows of resources related to contributions subsequent to the measurement late will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Othe mounts reported as deferred outflow of resources and deferred inflows of resources related to pensions wil be recognized as pension expense as follows:

Year Ended
June 30
2024 $ 303,474
2025 239,841
2026 124,592
2027 282,297
Thereafter
36 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 - PENSION PLAN (Continued)
C. Actuarial Methods and Assumptions
The collective total pension liability for the June 30, 2022 measurement period was determined by an actuarial valuation as of June 30, 2021, with updated procedures used to roll forward the total pensio liability to June 30. 2022. The collective total pension liability was based on the following assumptions Miscellaneous Safety
Valuation Date June 30, 2021 June 30, 2021
Measurement Date June 30, 2022 June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90% 6.90%
Inflation 2.50% 2.50%
Payroll Growth 2.5% 2.5%
Projected Salary Increase 3.3% - 14.2% (" 3.3% - 14.2% " Investment Rate of Return 7.15%(2) 7.15% 2)
Mortality Derived using CaPERS' Membership
Data for all Funds(3)
(Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation (3) The mortality table was developed based on CaPERS specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB ' The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CaPERS website.

Change of assumptions - None.
37 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 - PENSION PLAN (Continued)
D. Discount Rate
Discount rate - The discount rate used to measure the total pension liability for PERF C was 6.90%.

The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The long- term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CaPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The long-term expected real rates of return by asset class can be found in CaPERS' Comprehensive Annual Financial Report for the fiscal year ended June 30, 2022.

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 - PENSION PLAN (Continued)
D. Discount Rate (Continued)
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

These rates of return are net of administrative expenses.

Assumed
Asset Real Retur
Asset Class Allocation Years 1-10 1,2
Global equity - cap weighted 30.00% 4.54%
Global equity - noncap weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
(''An expected inflation of 2.30% used for this period
(3) Figures are based on the 2021-22 Asset Liability Management study Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The tallicoup sent oh caci an a vi as hat of things perspent indiy are eith hat palsuated using would be if it were calculated using a discount rate that is i-percentage point lower or 1-percentage point higher than the current rate:

Miscellaneous Safety
1% Decrease 5.90% 5.90%
Net Pension Liability $ 2,486,072 $ 1,860,654
Current Discount Rate 6.90% 6.90%
Net Pension Liability $ 1,569,980 $ 1,104,588
1% Increase 7.90% 7.90%
Net Pension Liability $ 816,264 $ 486,674

CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8- PENSION PLAN (Continued)
E. Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net position is available in the separately issued CaPERS financial reports.

F. Payable to the Pension Plan
At June 30, 2023, the City did not have a payable for an outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.

NOTE 9 - RISK MANAGEMENT
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker's compensation claim through CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $10,000 and workers' compensation losses under $10,000. The SJVRMA purchases excess reinsurance from $1,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides Workers' Compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $1,500,000 to the statutory limit.

The CSJVRMA is a consortium of 55 cities in the San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times each year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.

The financial statements of CSJVRMA can be obtained at 1831 K Street, Sacramento, CA 95814.

NOTE 10 - CONTINGENCIES
Federal and State Government Programs - The City participates in several federal and state grant programs.

These programs have been audited, as needed, in accordance with the provisions of the federal Single Audit Act of 1984 and applicable state requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may have been disallowed by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 40 CITY OF PARLIER

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 - UNCOLLECTIBLE LOAN RECEIVABLE
As of June 30, 2023, the City carried a note receivable in the amount of $1,310,000 from Global Premier Development Inc. related to the construction of 20 low-income apartment units. The note bears a fiv ercent interest rate per year and repayment was deferred for five vears. According to the note terms payments were to commence in fiscal year 2013; however, as of June 30, 2023 no payments have beer received by the City. Management has evaluated the collectability of the note and based on thei unsuccessful efforts to collect payment, it was determined the likelihood of collecting is very low and have therefore set an allowance for the full amount of the note.

NOTE 12 - SUBSEQUENT EVENTS
41 REQUIRED SUPPLEMENTARY INFORMATION

CITY OF PARLIER

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
_Original Final Actual (Negative)

REVENUES
Taxes $ 4,317,401 $ 4,317,401 $ 4,206,230 $ • (111,171) Intergovernmental 141,500 141,500 248,120 106,620
Charges for services 158,550 158,550 375,731 217,181
Licenses and permits 531,200 531,200 820,916 289,716
Fines and forfeitures 29,100 29,100 69,532 40,432
Interest and rent 66,000 66,000 63,986 (2,014)
Other 38,150 38,150
264,995 226,845
Total revenues - 5,281,901 5,281,901 6,049,510 767,609

EXPENDITURES
Current:

General government 669,065 669,065 592,238 76,827
Public safety 2,927,946 2,927,946 3,336,672 (408,726)
Public works 119,591 119,591 143,241 (23,650):

Community development 538,262 538,262 612,532 (74,270)
Parks and recreation 335,270 335,270 359,709 (24,439)
Capital outlay 250,000 250,000 509,959 (259,959)
Debt service:

Principal 46,963 46,963 70,220 (23,257)
Interest 14,607 14,607 19,400
- (4,793)
Total expenditures 4,901,704 4,901,704 5,643,971 (742,267) Excess (deficiency) of revenues over (under)
expenditures 380,197 380,197 405,539 25,342

OTHER FINANCING SOURCES (USES)
Transfers in 37,732
- 37,732
Total other financing sources (uses) 497,692 497,692
Net change in fund balance 380,197 $ 380,197 903,231 § 523,034 Fund balance - beginning (297,429)
Fund balance - ending $ 605,802
42 CITY OF PARLIER

BUDGETARY COMPARISON SCHEDULE

HOUSING GRANT FUND
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Original Final Actual (Negative)

REVENUES
Intergovernmental $ 282,536 $ 282,536 $ 148,988 $ (133,548) Loan repayments 4,518 4,518 17,992 13.474
Total revenues 287,054 287,054 166,980 (120,074)

EXPENDITURES
Current:

Community development 253,965 253,965 149,214 104,751
Total expenditures 253,965 253,965 149,214 104,751
Excess (deficiency) of revenues over (under)
expenditures 33,089 33,089 17,766 (15,323)

OTHER FINANCING SOURCES (USES)
Transfers out (27,563) (27,563)
Total other financing sources (uses) (27,563) (27,563)
Net change in fund balance 33,089 $ 33,089 (9,797) $ (42,886) Fund balance - beginning 282,187
Fund balance - ending $ 272,390
43 CITY OF PARLIER

BUDGETARY COMPARISON SCHEDULE

LOCAL TRANSPORTATION FUND
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Original Final Actual (Negative)
-

REVENUES
Intergovernmental $ 884,122 $ 884,122 $ 959,409 $ 75,287 Interest 2,600 2,600 3,445 845
Total revenues 886,722 886,722 962,854 76,132

EXPENDITURES
Current:

Public works 2,746,993 2,746,993 85,549 2,661,444
Capital outlay 1,128,426 _(1,128,426)
Total expenditures 2,746,993 2,746,993 1,213,975 1,533,018 Excess (deficiency) of revenues over (under)
expenditures (1,860,271) _(1,860,271) (251,121) 1,609,150

OTHER FINANCING SOURCES (USES)
Transfer out (104,533) (104,533)
Total other financing sources (uses) (104,533) (104,533) Net change in fund balances $ (1,860,271) $ (1,860,271) (355,654) $ 1,504,617 Fund balance - beginning 2,813,019
Fund balance - ending $ 2,457,365
44 CITY OF PARLIER

BUDGETARY COMPARISON SCHEDULE

DAY CARE FUND
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Original Final Actual (Negative)
-

REVENUES
Intergovernmental $ 1,487,779 $ 1,487,779 $ 1,440,975 $ (46,804) Other 5,000 5,000 7,390 2,390
-
Total revenues 1,492,779 1,492,779 1,448,365 (44,414)

EXPENDITURES
Current:

Day care 1,487,779 1,487,779 1,448,713 39,066
-
Total expenditures 1,487,779 1,487,779 1,448,713 39,066 Excess (deficiency) of revenues over (under)
5,000 5,000 (348) (5,348)
expenditures
Net change in fund balances $ 5,000 $ 5,000 (348) $ (5,348) Fund balances - beginning 71,367
Fund balance - ending $ 71,019
45 CITY OF PARLIER

NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2023
NOTE 1 - BUDGETARY INFORMATION
In accordance with applicable sections of the California Government Code and the Parlier Municipal Code, the City prepares and legally adopts an annual balanced budget on a basis consistent with accounting principles generally accepted in the United States of America. Annual appropriated budgets are adopted for the General Fund, specific Special Revenue Funds, and specific Capital Projects Funds. Budget plans are adopted for Proprietary Funds. A proposed budget is presented to the City Council during June of cach year for review. The Council holds public hearings and may add to, subtract from, or change appropriations within the revenues and reserves estimated as available. Expenditures may not legally exceed budgeted appropriations at the fund level. Supplementary appropriations which alter the total expenditures of any fund, or expenditures in excess of total budgeted fund appropriations, must be approved by the City Council.

All annual appropriations lapse at fiscal year-end to the extent they have not been expended or encumbered.

NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
As of June 30, 2023, expenditures exceeded appropriations in individual funds as follows:

Appropriations Category Budget Actual Variance
General Fund
Public safety $ 2,927,946 $ 3,336,672 $ (408,726)
Public works 119,591 143,241 (23,650)
Community development 538,262 612,532 (74,270)
Parks and recreation 335,270 359,709 (24,439)
Local Transportation Special Revenue Fund
Capital outlay - 1,128,426 (1,128,426)
46 CITY OF PARLIER

PROPORTIONATE SHARE OF NET PENSION LIABILITY
FOR THE YEAR ENDED JUNE 30, 2023
LAST 10 YEARS*
Proportionate share of the
net pension liability as Plan fiduciary net position
Proportion of the net Proportionate share of the Covered - employee percentage of covered- Plan's fiduciary net as a percentage of the total pension liability net pension liability employee payroll position pension liability 2015
Miscellaneous 0.0157% S 979,686 852,123 114.97% 3,018,889 75.50% Safety 0.0100% 622,219 : 823,170 75.59% 2,151,696 77.57% 2016
Miscellaneous 895,631 776,173 115.39% 3,136,206 77.79%
Safety 510,061 731,012 69.77% 2,315,222 81.95%
2017
Miscellancous 0.0286% $ 991,657 109.05% 3,005,048 75.19% Safety 0.0127% $ 660,083 89.34% 2,195,482 76.88%
2018
Miscellaneous 0.0265% S 1,044,279 1,076,394 97.02% 3,659,781 77.80% Safety 0.0126% 751,752 558,832 134.52% 2,445,339 76.49% 2019
Miscellaneous 0.0271% 1,020,790 1,332,269 76.62% 4,071,893 79.96% Safety 0.0126% 740,952 973,509 76.11% 2,542,844 77.44%
2020
Miscellaneous 0.0286% s 1,144,696 1,299,986 88.05% 4,360,264 79.21% Safety 0.0128% s 797,962 1,022,285 78.06% 3,102,831 79.54% 2021
Miscelianeous 0.0303% S 1,277,884 1,411,803 90.51% 4,473,929 77.78% Safety 0.0134% 891,203 977,513 91.17% 3,354,038 79.01%
2022
Miscellaneous 0.0326% S 619,145 1,879,240 32.95% 5,605,815 90.05% Safety 0.0161% $ 368,498 964,315 38.21% 4,265,492 92.05% 2023 ...

Miscellaneous 0.0336% $ 1,569,980 1,999.725 78.51% 5,150,273 76.64% Safety 1.04380 $ 900,156 122.71% 4,370,247 79.82%
*Fiscal year 2015 was the first year of implementation; therefore, only nine years are shown. 47 CITY OF PARLIER

SCHEDULE OF CONTRIBUTIONS
FOR THE YEAR ENDED JUNE 30, 2023
LAST 10 YEARS*
Actuarially required Contributions in relation to Contributions as contribution (actuarially the actuarially determined Contributions deficiency Covered - employee percentage of covered determined) contributions (excess) payroll employee payroll 2015
Miscellaneous 143,039 (143,039) 852,123 20.17%
Safety 117,789 (117,789) 823,170 14.38%
2016
Miscellaneous 156,575 (156,575) 776,173 20.17%
Safety 105,101 (105,101) 731,012 14.38%
2017
Miscellaneous 177,276 (177,276) 909,371 19.49%
Safety 130,135 (130,135) 738,869 17.61%
2018
Miscellaneous 82,325 (82,325) EA 1,076,394 9.05%
Safety 111,097 (111,097) 558,832 19.88%
2019
Miscellaneous 132,441 (132,441) 1,332,269 9.94%
Safety 130,760 (130,760) 973,509 13.43%
2020
Miscellaneous 153,496 (153,496) 1,299,986 11.81%
Safety 172,894 (172,894) EA 1,022,285 16.91%
2021
Miscellaneous 179,376 (179,376) GA GA 1971503 12.71%
Safety 187,906 (187,906) tA 19.22%
2022
Miscellaneous 227,299 (227,299) 1,879,240 12.10%
Safety 177,164 (177,164) 964,315 18.37%
2023
Miscellaneous 254,825 (254,825) $ 1.04588 16.23%
Safety 195,051 (195,051) $ 17.66%
*Fiscal year 2015 was the first year of implementation; therefore, only nine years are shown. 48 SUPPLEMENTARY INFORMATION

CITY OF PARLIER

COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2023
Special Revenue Funds
Landscape Community
Gas Tax Measure C Maintenance Measure Q Development
ASSETS
Cash and investments 830,684 $ 2,452,437 $ 2,775 $ 2,602 $ 345,969 Due from other governments 31,914 139,473
Interest receivable 352 927
Notes receivable, net 74,950
Total assets 862,950 2,592,837 2,776 420,919

LIABILITIES
Accounts payable and accrued expenses 21,198 S 17,946 $ 6,634 $ 8,512 $ 17,249 Due to other funds 134,413
Total liabilities 21,498 17,946 6,634 8,512 151,662

DEFERRED INFLOWS OF RESOURCES
Deferred loans 74,950
Total deferred inflows of resources 74,950

FUND BALANCES (DEFICITS)
Restricted:

Public safety 841,452 2,574,891
Public works
Community development 194,307
Unassigned (3,858) (5,910)
Total fund balances (deficits) 841,452 2,574,891 (3,858) (5,910) 194,307 Total liabilities and fund balances 862,950 $ 2,592,837 2,776 $ 2,602 $ 420,919 49 CITY OF PARLIER

COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2023
Special Revenue Funds
Policing Urban Street American
Grants SB1 Greening Grants Rescue Plan
ASSETS
Cash and investments -$ 571,244 $ - $ - $ 2,968,438
Due from other governments 740,138 56,975 95,299 152,107 Interest receivable 242
Notes receivable, net
Total assets 740,138 628,461 95,299 S 152,107 2,968,438

LIABILITIES
Accounts payable and accrued expenses 37,328 $ - $ 55,251 $ 4,835 Due to other funds 699,486 95,299 96,856
Total liabilities 736,814 95,299 152,107 4,835

DEFERRED INFLOWS OF RESOURCES
Deferred loans
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Restricted:

Public safety 3,324
Public works 628,461 2,953,603
Unassigned
Total fund balances (deficits) 3,324 628,461 2,963,603
Total liabilities and fund balances 740,138 628,461 95,292 $ 152,107 2,968,438 50 CITY OF PARLIER

COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2023
Total
Special Revenue Fund Capital Project Fund Nonmajor
Flood Federal Park & Sustainable Police Station Development Governmental Protection Recreation Grant Communities Grant AB179 Impact Fees Funds ASSETS
Cash and investments - g - $ 64,459 $ 2,500,000 $ 326,789 $ 9,654,969 Due from other governments 415,961 6.423 2,048,718
Interest receivable - 1,660
Notes receivable, net 74,950
-
Total assets 415,961 6,423 64,459 2,500,000 326,927 11,780,291

LIABILITIES
Accounts payable and accrued expenses 5,076 $ 2,365 $ 26,604 $ 37,878 $ - $ 241,176 Due to other funds 410,885 4,058 37,855 1,478,852
Total liabilities 415,961 6,423 64,459 37,878 1,720,028

DEFERRED INFLOWS OF RESOURCES
Deferred loans 74,950
Total deferred inflows of resources 74,950
-

FUND BALANCES (DEFICITS)
Restricted:

Public safety 2,462,122 2,465,446
Public works 326.927 7,335,334
Community development 194,307
Unassigned (2,768)
Total fund balances (deficits) 2.462,122 326,927 2,985,319 Total liabilities and fund balances 415,961 6,423 64,459 2,500,000 $ 326,927 S 11,780,297

CITY OF PARLIER

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCES - NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2023
Special Revenue Funds
Landscape Community
Gas Tax Measure C Maintenance Measure Q Development

REVENUES
Taxes 52,771 $ 606,699 $
Intergovernmental 365,877 548,699 $ 365,635
Licenses, permits and impact fees 1,002 2,772 2,79i
Interest and rent
Other 383
Total revenues 366,379 551,471 55,562 606,699 366,018

EXPENDITURES
Current
Public safety 500,267
Public works 546,592 127,741 55,562 TRANS
Community development
Parks and recreation 151,961
Capital outlay 36,297
Total expenditures 546592- 127,741 55,562 536,564 430,004 Excess (deficiency) of revenues over (under) (63,986)
expenditures (179,713) 423,730 70,135

OTHER FINANCING SOURCES (USES)
Transfers in 104,533
Transfers out (7,627) 104,533
Total other financing sources (uses) (7,627)
Net change in fund balances (179,713) 423,730 62,508 40,547 Fund balances - beginning 1,021,165 2,151,161 (3,858) (68,418) 153,760 Fund balances - ending 841,452 2,574,891 3,858) $ (5,910) S 194,307 52 CITY OF PARLIER

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCES - NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2023
Road Maintenance special Ratane Funds Street
Policing American
Grants SBI Greening Grants Rescue Plan

REVENUES
Taxes - $ - $ - $ - $
Intergovernmental 427,369 325,144 53,233 197,957
Licenses, permits and impact fees
Interest and rent
Other
Total revenues 427,369 325,856 53,233 197,951

EXPENDITURES
Current
Public safety 407,431
Public works
Community development 72,899
Parks and recreation
Capital outlay 20,260 669,167 53,233 193,891 140,578
Total expenditures 427,691 669,167 53,233 197,957 213,477 Excess (deficiency) of revenues over (under)
expenditures (322) (343,311) (213,477)

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances (322) (343,311) (213,477)
Fund balances- beginning 3,646 971,772 3,177,080
Fund balances- ending 3,324 628,461 6A 2,963,603
53 CITY OF PARLIER

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCES - NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2023
Special Revenue Fund Capital Project Fund Normajor
Federal Park & Sustainable Police Station Development Governmental Protection Recreation Grant Communities Crant Impact Fees

REVENUES
Taxes - $ 659,470
Intergovermental 402720 s 12475S: 61.459.00 2500,000s 5,263,568 Licenses, permits and impact fees 8,293 8,293
Interest and rent 7,693
Total revenues 12475 64,459 2,00,000 8,709 5,939,407

EXPENDITURES
Current
Public safety 907,698
Public works 729,895
Community development 64,900
419,467
Parks and recreation 12,475 12,475
Capital outlay 402720 37,878
1,705.985
Total expenditures 402,720 12,475 64,459 37,878 3,775,520 Excess (deficiency) of revenues over
(under) expenditures 2,462,122 8,709 2,163,887

OTHER FINANCING SOURCES (USES)
Transfers out (7,627)
Total other financing sources (uses) 96,906
Net change in fund balances 2,462,122 8,709 2,260,793
Fund balances - beginning 318,218 7,724,526
Fund balances - ending 2462122$ 326,927 $ 9,985,319
54 OVERALL COMPLIANCE, INTERNAL CONTROLS

AND FEDERAL AWARDS SECTION

CITY OF PARLIER

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED JUNE 30, 2023
Assistance Agency or
Federal Grantor/Pass-Through Listing Pass-Through Federal Grantor/Program Title Number Number Expenditures
FEDERAL:
.S. Department for Housing and Community Developmer
'assed through the California Department of Housin
and Community Development:

Community Development Block Grant 14.228 20-CDBG-CV2-3-00138 $ 53,476 Community Development Block Grant 14.228 20-CDBG-12050/PTAM 162,644 Community Development Block Grant 14.228 CDBG-CV1-00111 35,875 Community Development Block Grant 14.228 20-CDBG-12047/CFDA 148,776 Total U.S. Department of Housing and Urban Development 400,771 U.S. Department of Justice
Passed through the California Department of Justice:

Community Policing Grant 16.710 2020-UM-WX-00 132
Community Policing Grant 16.710 15JCOPS 43,407
Direct award:

Bullet Proof Vest Program 16.607 N/A 2,219
Total U.S. Department of Justice 45,758
Department noti
assed through the Calitornia Department (
Transportation:

Congestion Mitigation and Air Quality Agreement 20.205 CML-5252(026) 115,494 Highway Safety Improvement Program 20.205 HSIPL-5252 (033) 39,571 State Transportation Program 20.205 STPCML-5252 (035) 50,478 Total U.S. Department of Transportation 205,543
Passed through the Natural Resources Agency 15.916 U-29183-0 53,233 Total U.S. Department of Parks and Recreation 53,233
U.S. Department of Homeland Security (HSPG)
Passed through the City of Fresno: 97.067 BSCC818-20 205,763 Total U.S. Department of Homeland Security 205,763
U.S Department of Treasury
Passed through the California Department of
Coronavirus Fiscal Recovery:

Coronavirus State and Local Fiscal Recovery Fund - ARPA 21.027 20-1892-0-1-806 213,477 Total U.S. Department of Treasury 213,477
Total Federal Expenditures $ 1,124,545

CITY OF PARLIER

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED JUNE 30, 2023
Assistance Agency or
Federal Grantor/Pass-Through Listing Pass-Through State Grantor/Program Title Number Number Expenditures
STATE:

California Department of Education:

Child Development Programs 25451-2190 CSPP-1069
Total California Department of Educatior $ 1,448,714
1,448,714
Total State Expenditures
1,448,714
Total Federal and State Expenditures
$ 2,573,259
56 CITY OF PARLIER
VOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARD!
FOR THE YEAR ENDED JUNE 30. 202:

NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) utilizes the modified accrual method of accounting for reporting of federal expenditures. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, İniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award resented Cousco, The prepa, tom of, the base financid is atemeschedule may difer from amount.- Schedule of Expenditures of Federal Awards
The accompanying Schedule presents the activity of all federal financial assistance programs of the City of Parlier. The Schedule includes federal awards received directly from federal agencies, as well as federal financial assistance passed through other agencies. Because the Schedule presents only a selected portion of the operations of the City, it is not intended to, and does not, present the operations of the Cit as a whole.

Cost Rate
The City does not elect to use the 10% de minimus cost rate. 57 BRYANT L. JOLLEY

CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and City Council
City of Parlier. California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Parlier (the "City"), California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated January 15, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control.

Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as item 2023-001 that we consider to be a 901 "N" STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instance of noncompliance or other matters that are required to be reported under Government Auditing Standards.

City's Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

BRYANT L. JOLLEY
CERTIFIED PUBLIC AČCOUNTANTS Bryant L. Jolley, C.P.A.

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR

EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE

REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Parlier, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited City of Parlier (the "City"), California's compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of City's major federal programs for the year ended June 30, 2023. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2023.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program.

Our audit does not provide a legal determination of the City's compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City's federal programs.
901 "N" STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 Aulitor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City's compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over compliance.

Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. 61 The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

January 15, 2025
62 CITY OF PARLIER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2023

A - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting:

Material weakness(es) identified? _yes X no
Significant deficiencies identified? Xyes no
Noncompliance material to financial
statements noted? -yes X no
Federal Awards
near a weaknese deringams:
yes X no
Significant deficiencies identified? _yes no
Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with 2 CFR
200.516(a)? _yes no
Identification of Major Programs
Assistance Listing Number Name of Federal Program or Cluster

14.228 Community Development Block Grant
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as a low-risk auditee? X yes

CITY OF PARLIER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2023
B. Findings - Financial Statements Audit
Einding 2023-001 Accounting Oversight (Significant Deficiency) Condition:
recording of year end accruals and the development of internal controls A strong system of internal controls and management review require Criteria: A strong system of internal controls and management review requires that there is adequate oversight of the financial and accounting activity and maintenance of all financial records throughout the City.

Cause: The Finance Department does not have adequate controls in place over the general accounting procedures including timely reconciliation of accounts and recording of year-end accruals. The City's accountants were relatively new to the City and, in addition to the demands of closing a City's general ledger, there were numerous other financial statement, compliance, and control environment matters to resolve that were inherited from accounting errors and decisions made in previous Effect: Inadequate Finance Department oversight over all aspects of the City's accounting, including the collection of cash and the development of internal controls, could result in a misappropriation of assets, material accounting errors, reporting delays, and/or noncompliance with grant agreements.

Recommendation: We recommend that the Finance Department be provided the responsibility for the accounting, development of internal controls, and cash management over all aspects of the City's fiscal operations. We also recommend the City create a closing checklist to assist with the preparation of audit schedules that are complete, accurate, and reconcile to the City's general ledger account balances. Additionally, ensure that a system is in place to allow the City to perform this in a timely manner.

Repeat Finding: This is a repeat finding for the fiscal year ended June 30, 2022. 64 CITY OF PARLIER

SORE NEAR ENDED UN ESTONED COSTS
C. Findings and Questioned Costs - Major Federal Award Programs Audit None to report.
65 CITY OF PARLIER

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2023
Finding 2022-001 - Accounting Oversight (Significant Deficiency) - See current year Finding 2023-001.

Finding 2022-002 - Business Loans/Loan Compliance - Implemented. 66 OF PARL
A thriving Community
Una prospera Comunidad
January 15, 2025
Re: Response to Fiscal Year 22-23 Audit Findings
Finding Number: 001
Finding: Accounting Oversight
Corrective Action Plan:

We recently experienced a setback, the sudden resignation of our newly hired finance director forced unexpected changes in revamp of finance operations. Although, this unfortunate situation put us in a precarious situation leading to delinquent reporting, current staff have been reassigned to handle the workload. To streamline efficiency, staff will receive in house and on-line training and are scheduled to receive annual recurring training to eliminate convoluted and ambiguous reporting processes negatively impacting account close outs, reconciliation, and meeting deadlines. Adequately trained staff will improve overall communication that will greatly contribute to a new system of efficacy, all in accordance with state and federal regulations taking into account any recommendations by auditor.

Anticipated Completion Date: In progress
Responsible Contract Person:
le
David Cerda-Acting City Manager
1100 E. Parlier Avenue, Parlier, California 93648 • PHONE (559) 646-3545 • FAX (559) 646-0416 AGENDA ITEM: #4

MEETING
DATE: 2|20/25
DEPARTMENT: Finance

REPORT TO CITY COUNCIL
Subject: Approval of Operating and Capital Budget for FY 2024-2025 Purpose:

To present the proposed operating and capital budget for fiscal year 2024-2025, which outlines the city's projected revenues, expenditures, and key infrastructure investments to support public services and growth.

Background:

The city's budget for FY 2024-2025 has been developed to ensure the continuity of public services, address community needs, and maintain financial stability. It also reflects the council's priorities for infrastructure development, public safety, community services, and economic development initiatives.

Staff Recommendation:

It is recommended that the City Council adopts the resolution No. 2024 approving the operating and capital budget for fiscal year 2024-2025.

Prepared and presented by: Approved by:

Sandra Rodriguez-Senior Revenue Manager David Cerda-Acting City Manager Kathleen Vanderberg-Senior Budget Analyst
Stephanie Trujillo-Principal Management Analyst
Sherman Dix-City of Parlier, Consultant
ABSTAIN:

Lina Martinez., City Clerk Hon. Mayor Alma Beltran

OPERATING AND

CAPITAL BUDGET

FISCAL YEAR
2024-2025
City of Parlier
Mayor-Alma Beltran
Mayor Pro-Temp-Sabrina Rodriguez
Council Member-Diego Garza
Council Member-Juanita "Janie" Molina
Council Member Cathryn "Kathy" Solorio

TABLE OF CONTENTS
City of Parlier Map .pg.5
City of Parlier Leadership Group _pg. 6
Organizational Chart _pg. 7
Mission Statement - Pg. 8
Parlier Demographics _pg. 9
Letter from the Acting City Manager _pg. 10
City of Parlier Authorized Positions _pg. 11
City of Parlier Authorized Positions Cont. _pg. 12
Governmental Funds _pg. 13
General Fund _Pg. 14
General Fund Summary _pg. 15
General Fund Chart _pg. 16
Revenue by Source, Chart _pg. 17
General Fund Revenue Summary - pg. 18
General Fund Revenue Detail _Pg. 19
General Fund Revenue Detail Cont. _pg. 20
City Council pg. 21
City Council Expenditures pg. 22
Administration pg. 23
Administration Expenditures _pg. 24
Finance Department pg. 25
Finance Department Expenditures pg. 26
Police Department_ pg. 27
Police Department Expenditures _pg. 28
Police Department Expenditures Cont._ _pg. 29
Public Works _Pg. 30
Public Works Expenditures _pg. 31
Fire Department Expenditures _pg. 32
Community Development Department _pg. 33
Community Development Department Expenditures pg. 34
Parks Department _pg. 35
Parks Department Expenditures _pg. 36
_pg. 37
Senior Center Expenditures _pg. 38
Other Departments _Pg. 39
Other Departments Cont._ _pg. 40
Swimming Pool Expenditures. _pg. 41
Community Center Expenditures _pg. 42
Cooling Center Expenditures _pg. 43
Facility Maintenance Expenditures pg. 44
Animal Control Expenditures _pg. 45
Code Enforcement Expenditures_ _pg. 46
Special Revenue _pg. 47
Special Fund Revenue Breakdown Graph _pg. 48
Revenue and Expenses Summary. _pg. 49
Revenue and Expenses Summary Cont. _Pg. 50
Revenue Detail Special Funds _pg. 51
Revenue Detail Special Funds Cont. _pg. 52

TABLE OF CONTENTS
Revenue Detail Special Funds Cont. _pg. 53
Parlier Academy of Excellence _pg. 54
Parlier Academy of Excellence Expenditure Report _pg. 55 Parlier Academy of Excellence Expenditure Report Cont. _pg. 56 Public Safety _pg. 57
Public Safety Funds (Measure Q, COPS, 15 JCOPS, BSCC 907-22, STEP, DOJ-PROP 56, BULLET PROOF, BSCC AB179). _pg. 58
Measure Q Expenditures_ _pg. 59
COPS SLESF Expenditures _pg. 60
15 JCOPS Expenditures _pg. 61
BSCC 907-22 Cannabis Expenditures _pg. 62
OTS, PROP 56, and Bullet Proof Expenditures _Pg. 63
BSCC AB 179 Police Department Rehabilitation Expenditures. _pg. 64 Road and Transportation _pg. 65
Road and Transportation Funds _pg. 66
Gas Tax Expenditures _Pg. 67
Measure C Expenditures _pg. 68
Transportation Development Act Expenditures _pg. 69
Street Grants Expenditures _pg. 70
Public Works _pg. 71
Public Works Improvement Projects _pg. 72
Urban Greening Grant and Flood Protection Grant Expenditures_ _pg. 73 Landscape District Expense _pg. 74
American Rescue Plan Act (ARPA) _pg. 75
Public Works Utility Grants pg. 76
TCP Removal Treatment System, Wastewater Project, and TCP Settlement Expenditures. _pg. 77 Public Works/Community Development Park Grants Overview _pg. 78 Land and Water Conservation Sports Park, FEMA, Proposition 1 CDWR Kings Basin, and Sustainable Community Grant SB1 Expenditures _Pg. 79 Housing Grants. _pg. 80
Housing Grants 20-PLHA-16054, 20-CDBG-CV2-3-00138, 23-CalHOME-18026 _Pg. 81 Housing Grants 20-PLHA-16054, 20-CDBG-CV2-3-00138, 23-CALHome-18026 Expense Summary_pg. 82 Miscellaneous Grants _pg. 83
Miscellaneous Grants (Swim Lesson, Recycling, CalRecycle SB1383) Expense Summary _Pg. 84 Recreational Grant_ _pg. 85
Successor's Agency. _pg. 86
Enterprise Funds _pg. 87
Enterprise Funds Water, Wastewater, Disposal _pg. 88
Enterprise Funds Overview _pg. 89
Enterprise Funds Revenue Detail _pg. 90
Enterprise Funds Revenue Detail Cont. _pg. 91
Enterprise Funds Revenue Detail Cont. _pg. 92
Enterprise Funds 3 Year Summary. _pg. 93
Enterprise Funds 3 Year Summary Cont. _ _pg. 94
Water Detail Expenditures _pg. 95
Water Detail Expenditures Cont. _pg. 96
Water Detail Expenditures Cont. _Pg. 97
Sewer Detail Expenditures _pg. 98

TABLE OF CONTENTS
Sewer Detail Expenditures Cont. _Pg. 99
Sewer Detail Expenditures Cont. _pg. 100
Disposal Detail Expenditures _pg. 101
Disposal Detail Expenditures Cont. _pg. 102
Capital Project Expenditures _pg. 103
Revenue Breakdown _Pg. 104
Expenses Breakdown _pg. 105
Resolution Pg. 106
Glossary. Pg. 107
Glossary Cont. Pg. 108
Acknowledgements_ pg. 109
City of Parlier
2024-2025
Bree home he hurty
City of Parlier PETERSED
2024-2025

CITY OF PARLIER LEADERSHIP
GROUP

ELECTED OFFICIALS
Alma Beltran Mayor
Sabrina Rodriguez Mayor Pro-Temp
Diego Garza Council Member
Juanita "Janie" Molina Council Member
Cathryn "Kathy" Solorio Council Member
Dorothy Garza City Clerk
Michelle Lopez City Treasurer

MANAGEMENT TEAM
David Cerda Acting City Manager
Bertha Augustine Assistant City Manager / Human Resources David Cerda Police Chief
Vacant Finance Director
Vacant Community Development Director
David Del Bosque Deputy Public Works Director
Demetria "Debbie" Cardenas Child Development Director
PROFESSIONAL SERVICES: CONSULTANTS
Meggin Boranian Interim City Attorney Fike & Boranian
Javier Andrade City Engineer-A&M Consulting Engineers
Jeff O'Neal City Planner -Provost & Pritchard Consulting Group Sherman Dix Finance Consultant-Lemon Tree PM
6 ORGANIZATIONAL
CHART

CITIZENS OF PARLIER

ELECTED OFFICIALS
Alma Beltran-Mayor
Sabrina Rodriguez-Mayor Pro Tem
Diego Garza-Council Member
Juanita "Janie" Molina-Council Member
Cathryn "Kathy" Solorio-Council Member
Dorothy Garza-City Clerk
Michelle Lopez-City Treasurer
Meggin Boranian
Interim City Attorney, David Cerda
Acting City Manager
Fike & Boranian
Bertha Augustine
Assistant City Manager/Human Resources
David Cerda
Police Chief
Demetria "Debbie" Cardenas
Parlier Academy of Excellence Director
-Vacant-Finance Director
-Vacant-Community Development Director
David Del Bosque
Deputy Public Works Director

OF PART
7 MISSION STATEMENT
1E6,
The City of Parlier is committed to enhancing the quality of life for all residents by providing exceptional services, fostering a safe and inclusive community, promoting
economic growth, and preserving our rich cultural
heritage. Through responsible governance, collaborative partnerships, and a dedication to sustainability, we
strive to create a thriving and vibrant city where every individual has the opportunity to succeed and contribute to the betterment of our community.

PARLIER DEMOGRAPHICS

OF PARI

PARLIER

PARLIER, CA

CENSUS PLACE

ADD COMPARISON
2022 POPULATION US SENATOR US SENATOR 2022 MEDIAN AGE
Alex Laphonza
14,625 28.2
Padilla Butler
028% I-YEAR DECLINE DEMOCRATIC PARTY DEMOCRATIC PARTY 0.704% I-YEAR DECREASE 2022 POVERTY RATE 2022 MEDIAN HOUSEHOLD INCOME 2022 MEDIAN PROPERTY VALUE

27.4% $50,026 $216,200
928% 1-YEAR DECREASE 16.8% I-YEAR GROWTH 18.1% I-YEAR GROWTH In 2022, Parlier, CA had a population of 14.6k people with a median age of 28.2 and a median household income of $50,026. Between 2021 and 2022 the population of Parlier, CA declined from 14,666 to 14,625, a -0.28% decrease and its median household income grew from $42,818 to $50,026, a 16.8% increase.

The 5 largest ethnic groups in Parlier, CA are White (Hispanic) (46.8%), Other (Hispanic) (33.6%), Two+ (Hispanic) (15.6%), White (Non-Hispanic) (2.77%), and Asian (Non-Hispanic) (0.328%).

71.8% of the residents in Parlier, CA are U.S. citizens.

In 2022, the median property value in Parlier, CA was $216,200, and the homeownership rate was 47.3%.

United StatesCaliforniaFresno County, CAFresno, CAFresno County (West)--Selma, Kerman & Coalinga Cities PUMA, CAFresno County (East) --Sanger, Reedley & Parlier Cities PUMA, CA

OF PARL

LETTER FROM THE ACTING CITY MANAGER
1921
SUBJECT: 2024/2025 Fiscal Operating Budget
Dear Residents and Stakeholders,
I am pleased to announce the unveiling of the 2024/2025 Fiscal Operating Budget for the city of Parlier. As we embark on a new fiscal year, it is my honor to present the budget plan that outlines our financial priorities, investments, and initiatives to support the growth and well- being of our community. The 2024/2025 Fiscal Operating Budget reflects our commitment to fiscal responsibility, transparency, and strategic planning to address the evolving needs and challenges facing our city. Through a collaborative and thorough budgeting process, city officials, departments, and stakeholders have worked diligently to develop a comprehensive financial plan that aligns with our community's goals and values.

Key highlights of the 2024/2025 Fiscal Operating Budget include:
• Prioritizing Essential Services: The budget allocates resources to maintain and enhance essential services such as public safety, infrastructure maintenance, public health, and community programs that directly impact the quality of life for our residents. • Investing in economic development initiatives, job creation, small business support and workforce training programs to promote growth and prosperity in our city. • Enhancing sustainability and resilience: the budget includes provisions for sustainability projects, environmental initiatives, and resilience planning to ensure a sustainable and resilient future for our community.
• Strengthening Community Partnerships: We are committed to collaborating with community organizations, non-profits, and stakeholders to address social issues, promote equity and inclusion, and enhance the overall well-being of our residents.

Fiscal Accountability and Transparency: The budget reflects our ongoing commitment to sound fiscal management, accountability, and transparency in allocating and reporting on public funds.

I invite all residents and stakeholders to review the 2024/2025 Fiscal Operating Budget, which will be available for public access on the city's website. Your feedback, input and engagement are vital as we work together to ensure that our budget reflects the needs and priorities of our diverse community. I want to express my gratitude to our dedicated staff, elected officials, community partners, and residents for their continued support and collaboration in shaping our city's financial future. Together, we can build a stronger, more vibrant, and inclusive city for all.

Thank you for your attention and participation in this important process. I look forward to working together to achieve our shared vision for the City of Parlier Sincerely,
10 Acting City Manager, David Cerda

CITY OF PARLIER

AUTHORIZED POSITIONS
2023-2024 2024-2025
Current Year Recommended Change
Positions Positions Increase/Decrease
Elected Council Members
Mayor 1 0
Mayor Pro-Temp 0
Council Member 3 0
City Clerk 1 0
City Treasurer 1 0
Total Elected Council Members 7 7 0
Administration
Full Time
City Manager
Assistant City Manager FrrK
Administrative Assistant I|
Total Administration Personnel
Finance
Full Time
Finance Director 1
Senior Revenue Manager
Senior Budget Analyst
Principal Management Analyst
Administrative Assistant I
Accounting Technician III 1
Accounting Technician I 3
Total Finance Personnel 0
Public Works
Full Time
Deputy Public Works Director
Administrative Assistant I|
Park/Special Program Lead
Water/Wastewater System Supervisor
Wastewater Operator
Utility Maint III 4
Utility Maint II 2
Utility Maint I 1 1
Total Public Works Personnel 13 13
Community Development
Full Time
Grant Administrative Coordinator 1
Community Development Specialist 1
Part Time
Building Inspector 0
- m
Total Comm. Dev. Personnel
11 CITY OF PARLIER

AUTHORIZED POSITIONS
Cont.

CITY OF PARLIER AUTHORIZED POSITIONS
2023-2024 2024-2025
Current Year Recommended Change
Positions Positions Increase/Decrease
Safety Personnel
Full Time
Police Chief 1
Police Lieutenant
Police Sergeant
Police Officer 14
Executive Assistant PD
Records Specialist
Records Technician I
Senior Code Enforcement/Community
Part Time-Safety
Code Enforcement 0
Animal Control Officer 0
Reserves 0
Jailer 0
Total Safety Personnel 0
Preschool
Director of Child Development
Administrative Asst l
Cook
Teacher
Teachers Aide
Total Preschool Personnel 12
Recreation
Full Time
Event Custodian/Janitor 1 1
Facility Maint. I 1
Utility Maintenance III 1
Part Time
Activities Coordinator 1 0
Recreation Specialist 0
Lifeguard 0
Total Recreation Personnel 10 10 0
Total Personnel 88 88 0
12 GOVERNMENTAL FUNDS
Governments use fund accounting to account for and manage resources meant for specific activities and functions, ensuring transparency and accountability in public spending. These funds typically focus on how financial resources are spent, rather than on profitability, and are divided into categories such as the General Fund, Special Revenue Funds, Enterprise funds, Capital Projects Funds, and Debt Service Funds. Each fund serves a distinct purpose, such as supporting daily operations, financing long-term infrastructure projects, or repaying debt, and they are subject to strict regulations to ensure they are used appropriately and in the public interest.

Funds

1. General Fund: The General Fund is the primary operating fund for a municipality, used to finance the day-to-day operations and essential services provided to the community. This includes funding for public safety (police and fire), parks and recreation, public works, administrative services, and other basic government functions. Revenues for the General Fund typically come from taxes, such as property, sales, and income taxes, along with fees, licenses, and permits. The General Fund is crucial for maintaining the municipality's core services and ensuring fiscal health, often requiring careful budget planning to meet both current needs and long-term goals.

2. Special Revenue Fund: Special Revenue Funds are used by municipalities to account for revenue sources that are restricted or committed for specific purposes beyond the general operations funded by the General Fund. These funds ensure that money collected for a designated purpose, such as transportation projects, public safety initiatives, or specific grants, is used solely for that intended purpose. Examples include funds for gas tax revenue dedicated to road maintenance, or grants for community development programs. Special Revenue Funds enhance transparency by tracking these restricted resources separately from the general budget, ensuring accountability and compliance with legal and regulatory requirements.

3. Enterprise Funds: Enterprise Funds are used by municipalities to account for services that operate similarly to private businesses, where the costs of providing goods or services are primarily financed through user fees or charges. Enterprise funds include utilities such as water, sewer, and disposal services. These funds are designed to be self-sustaining, with revenues generated from customers covering the operational costs, maintenance, and potential capital improvements. By using enterprise funds, municipalities can manage these services efficiently while ensuring that they are financially independent from the General Fund. 13