Sanger City Council
June 23, 2022

AGENDA
T
HURSDAY, JUNE 23, 2022
6:00 PM

COUNCIL CHAMBER
1700 7TH Street, Sanger, California 93657
Prior to action by the Council on any item on this agenda, the public may comment on that item.

A. CALL TO ORDER
B. OPENING CEREMONIES
Invocation
Flag
Salute
Roll Call
C. AGENDA APPROVAL
D. PUBLIC HEARING

1. SUBJECT: C ity of Sanger Operating and Capital Improvement Budget for Fiscal Year 2022-2023.

RECOMMENDATION: Th
at the City Council conduct a public hearing and
adopt the following resolutions:

Notice and Call of Special Joint Meeting of the Sanger City Council, Sanger Housing Authority, Sanger Financing
Authority, City of Sanger as Successor Agency to the Sanger Redevelopment Agency
This meeting will also be available for public viewing and participation through Zoom.

Weblink: https://us02web.zoom.us/j/87965123064
Telepho ne number: 1-669-900-9128
Me eting ID: 879 6512 3064
Public comment will be accepted in person, via Zoom and by email at [email protected]. 1 City Council Special Joint Meeting Agenda
June 23, 2022

1. Resolution No. 2022-51 approving the City Operating Budget and City Capital Improvement Budget for Fiscal Year 2022-2023 and the Measure S Spending Plan.

2. Resolution No. 2022-52 establishing the Appropriations Limit for Fiscal year 2022-2023.

3. Resolution No. 2022-53 authorizing Regular Full- Time and Regular Part-Time positions in the City service effective July 1, 2022 in accordance with the operating budget for Fiscal Year 2022-2023.

4. Resolution No. 2022-54 making the determination for the Necessity of Continuing the Utility Users Tax.

5. Resolution No. 2022-55 adopting the City of Sanger’ s Investment Policy for Fiscal Year 2022-2023.

6. Resolution No. 2022-56 adopting Master Salary Tables for all employees for Fiscal Year 2022-2023.

Reces s and Convene as Sanger Housing Authority

2. S UBJECT: Sanger Housing Authority Operating Budget for Fisc al Year 2022-2023.

R ECOMMENDATION: That the Board of Directors adopt Resolution No. 22-01 approving the Sanger Housing Authority Budget for Fiscal Year 2022-2023.

Adjourn Sanger Housing Authority Meeting and Convene as Sanger Financing Authority

3. S UBJECT: Sanger Financing Authority Operating Budget for Fiscal Year 2022-2023.

R ECOMMENDATION: That the Board of Directors adopt Resolution No. 22-01 approving the Sanger Financing Authority Budget for Fiscal Year 2022-2023.

Adjourn Sanger Financing Authority Meeting and Convene as City of Sanger as Successor Agency to the Sanger Redevelopment Agency

4. S UBJECT: Sanger Successor Agency Operating Budget for Fiscal Year 2022-2023.

R ECOMMENDATION: That the City of Sanger as Successor Agency for the Sanger Redevelopment Agency adopt Resolution No. 22-01 approving the City of Sanger as Successor Agency Budget for Fiscal Year 2022-2023.

Adjourn City of Sanger as Successor Agency to the Sanger Redevelopment Agency and Resume City Council Meeting

2 City Council Special Joint Meeting Agenda
June 23, 2022

E. DEPARTMENT REPORT

1. SUBJECT: San ger District Chamber of Commerce Contract for Fiscal year 2022/23 and Fiscal Year 2023/24.

RECOMMENDATION: That th e City Council adopt Resolution No. 2022-57 renewing the Contract for Professional Services with the Sanger District Chamber of Commerce for Fiscal Year 2022/2023 in the amount of $74,023, and Fiscal Year 2023/2024 in the amount of $73,523, and authorizing the City Manager to finalize the agreement with the City Attorney and authorizing the City Manager to execute the agreement on behalf of the City.

F. ADJOURNME
NT

I certify under penalty of perjury, under the laws of the State of California that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 22nd day of June 2022.

Rebeca P. Ramirez, City Clerk

In compliance with the Americans with Disabilities Act, if you need special assistance to participate at this meeting, please contact the City Clerk’s Office at 559/876-6300 Ext 13 50. Notification of 48 hours prior to the meeting will enable the City Clerk to make reasonable arrangements to ensure accessibility to this meeting (28 CFR 35.102.35.104 ADA Title II).
3 Prepared by: P. Chaffee Approved by: P. Chaffee

REVIEW: City Manager: ______ Finance: _______ City Attorney: ______ TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION ____ Consent
____ Info Item
X Action Item
Department Report
____ Redevelopment Agency

__X_ Public Hearing
____ Matter Initiated by a Council Member
____ Other
____ Continued to: __________

For the Meeting of: June 23, 2022

Agenda Item No.: D-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and Councilmembers
From: Patrick Chaffee, Administrative Services Director Subject: City of Sanger Operating and Capital Improvement Budget for Fiscal Year 2022- 2023
Attachments:
• Resolution Approving City Operating/Capital Budget (which includes the Measure S 6- Year Spending Plan)
• Schedule of the Measure S 6-Year Spending Plan
• Resolution Establishing Appropriations Limits
• Resolution Authorizing Full-Time and Part-Time Positions • Resolution for Necessity of Utility Users Tax
• Resolution Adopting the Master Salary Tables
• Resolution Adopting the Annual Investment Policy

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the City Council conduct the public hearing and adopt the following resolutions:

1. Resolution No. 2051-51 Approving the City Operating Budget and City Capital Improve ment Budget for Fiscal Year 2022-2023 and the Measure S 6-Year Spending Plan.

2. Resolution No. 2022-52 Establishing the Appropriations Limit for Fiscal Year 2022-2023.

3. Resolution No. 2022-53 Authorizing Regular Full-Time and Regular Part-Time positions in the City service effective July 1, 2022, in accordance with the operating budget for Fiscal Year 2022- 2023.

4. Resolution No. 2022-54 Making the determination of the Necessity of Continuing the Utility Users Tax.

4 5. Resolution No. 2022-55 Adopting the City of Sanger’s Investment Policy for fiscal year 2022- 2023.

6. Resolution No. 2022-56 Adopting Master Salary Tables for all employees for Fiscal Year 2022- 2023.

EXECUTIVE SUMMARY:

The public hearing and adoption are the final steps in the development of the Financial Plan for the fiscal year 2022-2023. The Council will consider at the public meeting statements and testimony. The Council thereafter, shall take whatever final action it determines necessary and appropriate on this matter.

BACKGROUND:

The Administrative Proposed Budget reflects estimates of revenues and expenditures required to provide services to the residents of Sanger. A budget workshop has been presented and discussed at a City Council regular meeting on June 16, 2022. The final adopted budget document containing the City Operating Budget, the Capital Improvement Budget for Fiscal Year 2022-2023 shall contain all revisions made by the City Council. These revisions include adding a full-time Recreation Specialist and upgrading a vacant 6-hour Code Enforcement Officer to a full-time position.

The Citizens Oversight Committee (COC) reviewed the Measure S Budget and 6-year spending plan at a special meeting held on May 3, 2022. The Measure S Budget for Fiscal Year 2022-2023 and the 6-year Spending Plan were approved by majority vote. As all expense lines had been reviewed and established as appropriate by the COC, staff is returning directly to the City Council for consideration of the reviewed plan.

REASON FOR RECOMMENDATION:

The public hearing is required for adoption of the Proposed Budget for fiscal year 2022-2023.

FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management.

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

City staff will publish the adopted budget and input into the City’s financial software to ensure expenditures are within the appropriated amounts.
5 RESOLUTION NO. 2022-51

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER APPROVING THE

CITY OF SANGER OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR THE FISCAL YEAR 2022-2023

WHEREAS, in accordance with the City Code Section 2.8 g, the City Manager submitted for the consideration of the Council of the City of Sanger, a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2022-2023; and

WHEREAS, copies of the proposed budget have been available for inspection by the public in City of Sanger City Hall and on the City's website; and

WHEREAS, a public meeting on said budget was duly scheduled, and held, and all persons were given an opportunity to be heard and their suggestions or objections carefully considered, and

WHEREAS, after the conclusion of the public hearing, the City Council further considered the proposed Budget and directed revisions it deemed advisable; and

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER HEREBY RESOLVES AS FOLLOWS:

1. The Council has reviewed the proposed City Operating Budget and Capital Improvement Budget and the funds included therein (e.g., all governmental, proprietary, and fiduciary funds) for the period of July 1, 2022, through June 30, 2023, and hereby find that such budget, as revised, is a sound plan for the financing during the Fiscal Year 2021-2022 for required municipal operations, services, and capital improvements.

2. The document entitled “Administrative Proposed Budget 2022-2023" which document is incorporated herein by title reference only, is hereby adopted with revisions, modifications and policy limitations as the Adopted Budget 2022-2023 of the City of Sanger effective July 1, 2022.

3. Any unused appropriations at the end of the fiscal Year 2022-2023 in active Capital Improvement Projects are re-appropriated for continued use in Fiscal Year 2023-2024.

4. Remaining balances in approved grant programs at the end of Fiscal Year 2022-2023, except for balances reallocated as part of the budget process, are re-appropriated for continued use in Fiscal Year 2023-2024 and all legislated revenues from such approved grants for Fiscal Year 2022-2023 that are not realized by year end are authorized to be continued.
6 5. Appropriations in the budget for Fiscal Year 2022-2023 may be adjusted by recommendation of the Administrative Services Director and approved by the City Manager when the budget is not increased in total amount. Savings from appropriations in one section of a Department budget may be used to fund another section of a Department budget with the recommendation and approval as set forth herein. Any increase in appropriations that increases the total budget herein adopted shall be approved only by the City Council.

6. The final adopted budget document containing the City Operating Budget, the Capital Improvement Budget for Fiscal Year 2022-2023 shall contain all revisions made by the City Council.

**********************************
The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 23
rd day of June 2022 and adopted by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

____________________________
Rebeca P. Ramirez, City Clerk

7 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2021-2022
PAGE

CITY OF SANGER

OPERATING BUDGET
FISCAL YEAR 2022-2023
8 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
i

Contents
Transmittal Letter .......................................................................................................................................................1 Community Profile ......................................................................................................................................................3 Budget Fundamentals.................................................................................................................................................6 City Council .............................................................................................................................................................. 20 City Manager ........................................................................................................................................................... 23 City Clerk & Human Resources ................................................................................................................................ 26 Administrative Services ........................................................................................................................................... 28 Community Development ....................................................................................................................................... 30 Police ....................................................................................................................................................................... 32 Fire & Emergency Services ...................................................................................................................................... 33 Public Works – Recreation Division ......................................................................................................................... 36 Public Works – Parks Division .................................................................................................................................. 39 Public Works – Facilities and Pool Division ............................................................................................................. 41 Public Works – Streets Division ............................................................................................................................... 43 Public Works – Water Division ................................................................................................................................ 45 Public Works – Sewer (Wastewater) Division ......................................................................................................... 48 Public Works – Disposal Division ............................................................................................................................. 50 Budgeting and Finance Policy .................................................................................................................................. 52 Investment Policy .................................................................................................................................................... 55 Fund Balance Policy ................................................................................................................................................. 61 Utility Enterprise Fund Balance Reserve Policy ....................................................................................................... 63 Debt Management Policy ........................................................................................................................................ 64

Chart of Accounts ..................................................................................................................................................... 69 Operating Budget Detail ........................................................................................................................................... 71 Capital Improvement Plan ...................................................................................................................................... 112 Debt Service Schedules .......................................................................................................................................... 117 Position Control and Salary Schedules ................................................................................................................... 120 Measure S Spending Plan ....................................................................................................................................... 123 9 CITY OF SANGER
OPERATING BUDGET · FISCAL YEAR 2022-2023
Tra nsm itta I Letter
June 30, 2022
City of Sanger, California
'~ Community of Caring"
1700 7th Street
Sanger, California 93657
Phone: (559} 876-6300
Fax: (559} 875-8770
To Mayor Ontiveros, City Council Members, and Sanger Residents:

PAGE
1 On behalf of the city's Management Team, I present the City of Sanger's Adopted Budget for Fiscal Year 2022- 2023. The budget process got a late start this year, mostly due to filling the Administrative Services Director and a few other key financial positions. I am proud to say that our new staff worked diligently and thoroughly to provide this budget on time for your consideration.

In last year's transmittal letter, I addressed the uncertainty of the COVID-19 pandemic and its potential impact on City finances. The pandemic has lasted longer than we expected and even continues today with another surge, but has not affected the city's financial condition as much as many feared it would. You can be proud of the professional, exemplary service City Staff have provided to the community over the last two years despite the uncertainty and stress they all felt. Their actions in conjunction with the city strictly adhering to the Governor's executive orders preserved the health and lives of staff, visitors, and residents. We are looking forward to the time when everyone can safely return to "normal". In the interim, City Staff will persist in adapting how they deliver services and care for the community to ensure people are safe and healthy.

Council has identified nine priorities for City Staff to integrate into the FY 2022-2023 operating budget. These objectives provide direction and complement core services such as police, fire, emergency services, utilities, and others to ensure Sanger continues to be a great place to live, work, and play.

Top Priorities Other Priorities
• Downtown Revitalization • Road and Sidewalk Repair
• Economic Development • Annexation North to 180
• Park Development and Renovation • Code Enforcement
• Public Safety and Gang Prevention • Homelessness Solutions • Blight Elimination
In addition to the Council's objectives, the city will need to address two pressing threats to the city water and sewer infrastructure needs. These issues threaten to hamstring the city's progress toward achieving the Council's objectives. City Staff understand the need to overcome these primary issues while keeping the city operating within its means. Development of an Enhanced Infrastructure Financing District (EIFD} and pursuit of 10 CITY OF SANGER
OPERATING BUDGET · FISCAL YEAR 2022-2023
PAGE
2 an Economic Development Administration (EDA) grant in the coming year will assist greatly in addressing these threats.

Through careful management, City Staff have positioned the city well for Fiscal Year 2022-2023. City Staff continue to balance the need for caution with the need for action. The FY 2022-20223 includes important infrastructure projects, minor organizational changes, and conservative revenue estimates.

One of the highlights of this budget is that it was prepared with a focus on validating several of the practices in place. This budget provided a fresh look at how some items were accounted for and offers a few revised practices that may simplify budget preparation in the future.

In prior years the health costs were determined based on each employee's marital status and dependents. At the end of the year, the city's health costs are pooled together, so this budget evenly splits that health costs the same for all full-time employees. Not only will it simplify how we set aside health rates from each employee, it will provide a useful annual per-capita rate we can track to manage costs. The 2022-23 package cost for the suite of Health, Vision, Dental, and Life has been budgeted at $22,475 per full-time employee.

Additionally, when the City of Sanger paid for PERS Unfunded Accrued Liabilities (UAL), the city had to spread out the payment evenly across payroll. Where prior years had PERS expense and UAL in the same line, this year provides a break out into separate budget lines. By issuing bond debt for the PERS UAL, the city will pay $1.4M in bond payments instead of $2M to CALPERS next year. The timing of this savings is optimal, as it allows the city to absorb large increases in Workers Compensation ($285,000), Health ($133,000), Liability Insurance ($133,000) and a 3.5% raise for settled bargaining groups.

While this budget is presented with deficit spending that will reduce the city's reserves, it has been planned as part of the City Council initiative to draw down $800,000 of the general fund balance for focused priority initiatives of the City Council.

Of note, major items that are not included in this budget are ongoing negotiations for Fire and Mid­ Management, the effect of rate studies for the city's utilities, potential new sources of one-time funds as a result of the governor's $58 billion budget surplus projected in May and programming of the second tranche of the American Rescue Plan Act (ARPA) funds later this fall.

As the City Council, you can be proud of the city staff and the whole community. Community members have generally been courteous and respectful in doing what is necessary to slow the spread of the coronavirus. City Staff have performed admirably over the last year to serve with honor and integrity . We have resolved financial audit findings. We are positioned for future growth. By addressing the immediate threats and focusing on opportunities, the city will succeed.

In closing, I thank the City Council members for their leadership and support in planning and conducting the financial operations of the city in a responsible and progressive manner.

Respectfully submitted,
Tim Chapa
City Manager
11 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
3 Community Profile
Sanger was founded in 1888 as Sanger Station, a stop along the newly constructed Southern Pacific Railroad. At that time the area was already thriving with farms, ranches and orange groves. Twenty-three years later, in May 1911, the City of Sanger was officially incorporated.

Sanger is situated just west of the Kings River in Fresno County California. Located on the world-famous Blossom Trail, Sanger is surrounded by some of the world’s richest and most productive farm land. Sanger lies N.W. of Los Angeles and S.E. of San Francisco in the center of the State and is within easy driving distance of both the California coast and the Sierra Nevada Mountain range. Needless to say, recreation opportunities are abundant throughout the year.

Sanger is the gateway city into two of America’s greatest National Parks and is the last incorporated city before passing through the west gate of both Sequoia National Park and Kings Canyon National Park. Kings Canyon is home to world-renowned General Grant Giant Sequoia Tree, “The Nation’s Christmas Tree”. Sanger was instrumental in persuading President Calvin Coolidge to designate this great tree as The Nation’s Christmas Tree and, as a result, Sanger has long been recognized by the U.S. Government as “The Nation’s Christmas Tree City”.

Sanger sits at 365 feet above sea level and offers residents and visitors a mild, dry climate with average temperatures of 43 degrees in the winter and 91 degrees in the summer. The annual rainfall for the city is 10.4 inches (30 yr. Avg.).

Sanger ranks as Fresno County’s third largest city, with a 2019 population of 27,094. Sanger is a full-service city that provides its residents with Police, Fire, Ambulance and Paramedic services, in addition to a comprehensive network of parks and numerous year-round recreation activities. The city also provides full utility services including water, wastewater treatment, solid waste and recycling services. Sanger has ample wastewater treatment capacity to handle a large population increase, and to support additional commercial and industrial growth.

12 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
4 Statistics

Population

Ethnicity Education

16,839 18,204 18,931
21,297
24,270 25,462
27,094
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

18.0%

12.1%

24.6% 24.5%

7.9% 9.3%

2.9%

0.6% 0.1%
Less than 9th Grade
Some High School, No Diploma
High School Graduate & GED
Some College, No Degree
Associate's Degree
Bachelor's Degree
Master's Degree
Professional Degree
Doctorate Degree
16,211
341 381 869 63
8,230
1,000 Two or More Races
Some Other Race Alone
Native Hawaiian/Pacific
Islander Alone
Asian Alone
American Indian/Alaskan
Native Alone
Black/African American Alone
White Alone
13 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
5 Annual Household Income Economic Power
 Median Household Income
$55,138

 Average Household Income
$73,635

 Median Household Effective Buying Income
$48,446

 Average Household Effective Buying Income
$59,953

City of Sanger (Local Government) Sanger Unified School District  General Law City

 City Council – City Manager form

 6 Square Miles
 11,360 Students

 20 School Sites

 180 Square Miles

11.6%12.0%

8.9%

15.5%

11.9%

15.3%

10.5%

5.0%5.6%

3.3%

0.2%
< $15,000
$15,000 - $24,999
$25,000 - $34,999
$35,000 - $49,999
$50,000 - $74,999
$75,000 - $99,999
$100,000 - $124,999
$125,000 - $149,999
$150,000 - $199,999
$200,000 - $499,999
$500,000+
14 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
6 Budget Fundamentals
Preparation
Management has prepared the budget within these parameters and under these key assumptions.

Living Within Its Means
The city’s proposed and adopted budget should keep expenditures within projected revenues and other available funding sources.

Prudent Service Delivery
The city should maintain its established level of core service delivery while ensuring any new services, initiatives, or programs meet objectives and can be funded with new or existing resources.

Prioritizing the Future
The city should review special and major maintenance or capital projects to prioritize funding for only high- priority or essential projects.

Preparing for a Rainy Day
The city should reach and maintain fund reserve levels in accordance to approved City Council policy:
 Unassigned general fund balance should be at least 15% of general fund operating expenditures.  Restricted fund balance of $250,000 should be restricted in the general fund for emergencies.  Enterprise funds balances be sufficient to cover three months of operating expenses.

Budget Guide
This budget guide provides an overview of the elements of the budget document.

The budget is the city’s fundamental policy document. It describes the city’s goals and objectives and indicates how resources are allocated to achieve those goals. In addition to its role as a policy document, the budget also serves as a financial plan, an operations guide, and a communication tool.

The City of Sanger keeps tracks of its activities in self-balancing sets of accounts called funds which are the basic accounting and reporting components in governmental accounting. Funds are designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain functions or activities.

Some funds are established to track activities required by law (i.e., gas tax fund), some fulfill revenue requirements (CDBG, Measure C funds), still others demonstrate prudent administrative practices (internal service funds such as city manager, city clerk, and administrative services).

Budget years run in fiscal year cycles beginning July 1 and ending June 30.

The operating budget is approved and balanced by fund. Some fund balance dollars are reserved for future expenses for several reasons. For example, a portion of special taxes, such as the gas tax, may be reserved and restricted for specific services or purposes such as street improvements. Other reserved balances may be a legal requirement such as a required reserve balance to comply with long-term bond debt covenants. 15 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
7 The city receives many different types of revenue. Some revenues are restricted to certain uses by law; other revenues are payment for a specific service provided to its customers; other revenues come from state and federal agencies; and other revenues are from involuntary taxes like sales tax or property tax. These revenues are organized and classified by source within the appropriate funds.

Basis of Accounting
The city uses what are known as accounts to organize its resources and to classify the use of those resources within funds and account groups. The operations of each fund are recorded in a separate set of self-balancing ledgers and classified as assets, liabilities, fund equity, revenues, and expenditures (or expenses), as appropriate.

Each fund is classified as either a Governmental, Proprietary, or Fiduciary Fund. Each has its own rules and purposes. The following paragraphs explain these three classifications.

Governmental Fund Types
Governmental funds are used to account for all of the city’s general activities (general fund) plus the collection and disbursement of earmarked monies (special revenue funds), the acquisition of or construction of general fixed assets (capital project funds), and the servicing of general long-term debt (debt service funds). The General Fund is used to account for all the activities of the general government not accounted for in another fund.

Proprietary Funds
Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration and the primary intent is to recover the costs of providing the goods and services through user charges.

Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily with the government (internal service funds).

Fiduciary Funds
Fiduciary (or Agency) funds are used to account for assets held on behalf of outside parties in a trustee capacity.

Successor Agency to the Sanger Redevelopment Agency falls within this category.

Basis of Budgeting
The budget is adopted consistent with generally accepted account principles as expressed by the Governmental Accounting Standards Board. The budgets of the governmental fund types (general fund, special revenue, capital projects, and debt service) are prepared on a modified-accrual basis. This means expenditures are recorded when the liability is incurred and revenues are recognized if they are received during the fiscal year or shortly thereafter.

In addition, the city treats encumbrances as expenditures only for budgetary control purposes. Encumbrances open at year-end are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Available expendable resources include beginning fund balance and current year revenues and transfers from other funds.

The basis for establishing the spending plans for the proprietary fund types, internal service funds (administrative services, risk management, and vehicle & equipment), and enterprise funds (water, sewer, and disposal) are on a full-accrual basis. Expenses are recorded when the liability is incurred and revenues are 16 CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2022-2023
PAGE
8 recognized when the service is provided. Available expendable resources for proprietary funds included beginning working capital, current revenues, and transfers in. Beginning working capital is defined as current assets minus current liabilities, in other words, cash available to pay expenses.

Budget Process
The budget represents the financial plan for the City of Sanger. This document concludes an ongoing process involving input from departments and the public. Budget development is a process begins in November and continues until the budget is adopted by the City Council in June.

Review of Goals
There are several goals associated with preparation and development of the budget. First, the budget is a financial plan and management tool. The document should assist staff in monitoring revenues and expenditures and in evaluation the effectiveness of City activity and services. Second, the budget serves as an important reference document. It should provide staff, City Council and the general public with extensive information on the nature and scope of city operations and services.

Department Budget Requests
The Finance Department issues revenue and expenditure budget sheets listing the prior year actual expenditures, current year appropriation amounts and space to input budget requests for the upcoming year.

The departments fill out the forms providing sufficient justification for significant changes in revenues or expenditures. All budget requests are returned to the Finance Department.

Budget Review and Analysis
Department budget requests are reviewed by the City Manager, Administrative Services Director, and Department Head to ensure the intent of all budget requests is understood and complete. The budgets are analyzed in various ways, including evaluation of historical expenditure patterns as well as departmental operations. Spending priorities are based on the city’s financial policies and mandated requirements focusing on service levels, complying with bond requirements, and the balancing of staffing, supplies and equipment. After the reviews, the management staff make their final adjustments and recommendations for presentation to City Council.

City Council Adoption
In May, the proposed budget is printed and distributed prior to any public hearings. The city may hold additional workshops or conduct community surveys to help identify budget needs or preferences. After receiving input from the public, committees, and staff, the City Council requests any necessary final adjustments before holding a second public hearing to finalize and adopt the budget.

Budget Amendments
Following the adoption of the budget, it is sometimes necessary to amend the budget. Appropriations in the budget may be adjusted by recommendation of the Administrative Services Director and approval by the City Manager when the budget is not increased in total amount. Savings from appropriations in one section of a department budget may be used to fund another section of a department budget. Any increase in appropriations that would increases the total adopted budget must be approved by the City Council.

17 CITY OF SANGER
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PAGE
9 Budget Calendar
City management generally follow a budget calendar to ensure the budget is prepared and adopted prior to the end of June. The process involves several groups, including the public through public meetings and hearings.

ACTIVITIES
City Council
City Manager
Admin Services Director
Department Heads
Citizens Oversight Committee
Public
NOV
DEC
JAN
FEB
MAR
APR
MAY
JUN
1 Launch Community Survey ● ● ● ● 16
2 Launch Budget Requests and
Recommendations Survey
● ● ● 18
→
All All All
3 Public Meeting - City Council restate goals
and objectives
● ● ● ● ● 7
4 Online Community Forum - Presentation on
budget process and community input.
● ● ● 11
5 Online Community Forum - Presentation on
budget process and community input.
● ● ● 13
6 Online Community Forum - Presentation on
budget process and community input.
● ● ● 19
7 Present FY 2021 Revised Mid-Year Budget for
Council adoption (Public Hearing)
● ● ● ● 21
8 Budget instructions to department directors ● ● All
9 Prior year financial audit report to City
Council
● ● ● 4
10 Budget requests submitted to Administrative
Services Dir.
● ● 16
11 Summarize department requests and
estimated revenues
● 31
12 City Manager reviews budget requests with
Department Heads
● ● ● ● All
13 Citizens Oversight Committee
considers/approves department and grant
requests for Measure S Funds
● ● ● ● 4
14 City Council considers COC department and
grant budget recommendations
● ● 6
15 City Manager final review ● 12
16 Complete and distribute Draft Proposed
Budget
● ● 14
17 Special City Council Budget Meeting - Public
Hearing, Budget Discussion
● ● ● ● ● 20
18 City Council Meeting - Continue Public
Hearing, Budget Discussion and Adoption
● ● ● ● ● 3
19 City Council Meeting - Budget Adoption (If
necessary)
● ● ● ● 17
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10 Glossary
The city’s Budget contains specialized and technical terminology that in some cases is unique to public finance and budgeting. This glossary may assist the reader in understanding the terminology.

A
Accrual Basis of Accounting – Revenues are recognized when both measurable and available; expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred.

Ad Valorem Taxes (which means “according to its value”) – Commonly referred to as property taxes, are levied on both real and personal property according to the property’s valuation and the tax rate.

Adopted Budget – Revenues and appropriations approved by the City Council in June for the next fiscal year.

Agency Fund – Used to account for assets held by the city in a fiduciary capacity for individuals, government entities and others. Such funds are operated by carrying out the specifications of trust indentures, statues, ordinances, or other governing regulations.

Allocated Costs – An expense charged by one department/division to another for services performed for expenditures of a general nature that are charged to one main account and allocated to other departments/divisions by a specified formula.

Annualize – Taking changes that occurred mid-year and calculating their cost for a full year, for the purpose of preparing an annual budget.

Appropriation – An authorization made by the City Council that permits the city to incur obligations and to make expenditures of resources.

Arbitrage – The interest rate differential that exists when proceeds from a municipal bond – which is tax free and carries a lower yield – are invested in taxable securities with a yield that is higher. The 1986 Tax Reform Act made this practice by municipalities illegal solely as a borrowing tactic, except under certain safe-harbor conditions.

Assessed Valuation – A municipality’s property tax base stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community.

Asset - Resources owned or held by a government that has monetary value.

Authorized Positions – Employee positions, which are authorized in the adopted budget to be filled during the year.

Available (Undesignated) Fund Balance – This refers to the funds remaining from the prior year that are available for appropriation and expenditures in the current year.

B
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11 Bond – A long term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects.

Budget – A financial plan for a specific period of time (Fiscal Year) that matches all planned revenues and expenditures with various municipal services.

Budget Amendment – A legal procedure utilized by City staff to revise a budget appropriation. City staff has the prerogative to adjust expenditures within or between departmental budgets. Council approval is required for additional appropriation from fund balance or new revenue sources.

C
Capital Assets – Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.

Capital Improvements – Expenditures related to the acquisition, expansion or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure.

Capital Improvement Program – A plan for capital expenditures to provide for the acquisition, expansion or rehabilitation of an element of the city’s physical plant to be incurred over a fixed period of several future years.

Capital Outlay – Expenditures relating to the purchase of equipment, land and other fixed assets.

Capital Project – Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements.

Capital Reserve – An account used to segregate a portion of the government’s equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the government’s annual equipment depreciation and an amount identified as being needed for future capital acquisition.

Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contractual Services – Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements and professional consulting services.

Cost Recovery – The establishment of user fees that are equal to the full cost of providing services.

D
Debt Service – The cost of paying principal and interest on borrowed money according to a predetermined paying schedule.

Dedicated Tax – A tax levied to support a specific government program or purpose.

Deficit – The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period.

Department – A major administrative segment of the city that indicates overall management responsibility for an operation or a group of related operations within a functional area. 20 CITY OF SANGER
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12 Depreciation – Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.

Development-related Fees – Those fees and charges generated by building, development and growth in a community. Included are building and street permits, development review fees, and zoning, planning and subdivision fees
Division – A unit or organization that reports to a department.

E
Employee Benefits – Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government’s shares of costs for Social Security and the various pensions, medical and life insurance plans.

Encumbrance – Obligations in the form of purchase orders, contracts or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.

Enterprise Fund – A fund established to account for activities that are financed and operated in a manner similar to private business enterprises, where costs of providing services to the public are recovered through user fees.

The City of Sanger includes four enterprise funds which are the water utility, sewer utility, disposal service and ambulance service.

Expenditures – Utilization of fund resources. Expenditures include operating expenses, debt service and capital outlays.

Expenditure Category – A basis for distinguishing types of expenditures. The major expenditure categories used by the City of Sanger are: salaries and benefits, services, supplies, capital outlay, debt service/other (allocated costs).

Expense – Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

F
Financial Strategies – Method or means to guide the city in making financial decisions and to insure a secure financial future. Financial strategies are fundamental policy guidelines regarding specific financial issues that are accompanied by an implementation plan.

Fiscal Year – A twelve-month time period signifying the beginning and ending period for recording financial transactions. The City of Sanger has specified July 1 through June 30 as its fiscal year.

Fixed Assets – Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

Full-time Equivalent Positions (FTE) – A part-time position converted to the decimal equivalent of a full-time position based on 2080 hours per year. A half time position would be entered as .5 and would represent 1040 hours. If a position is required for only 900 hours during the year, then the equivalent FTE is derived by dividing 900 by 2080 and computed as an FTE value of .43.
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13 Fund – A fiscal and accounting entity for which the recording of financial transactions is made for the purpose of carrying on specific activities in accordance with the requirements placed upon the use of financial resources.

Fund Balance – The equity (assets minus liabilities) of a governmental fund and fiduciary fund types. However, for budgeting purposes, a working capital definition of current assets minus current liabilities is used for the computations
G
General Fund – A fund used to account for the major operating revenues and expenditures of the city, except for those financial resources that are required to be accounted for in another fund category. General Fund revenues are derived primarily from property and other taxes.

General Obligation (G.O.) Bond – A bond secured by a pledge of the issuer’s taxing powers (limited or unlimited). More commonly the general obligation bonds of local governments are paid from ad valorem property taxes and other general revenues. Considered the most secure of all municipal debt. Limited by Proposition 13 to debt authorized by two-thirds vote in the case of local governments or a simple majority for State issuance.

Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards of and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.

Goal – Broad mission statements which define the purpose of a department.

Governmental Funds – Typically used to account for tax-supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds.

I
Infrastructure – The physical assets of a government (e.g., streets, water, sewer, public buildings and parks).

Internal Service Fund – A fund used to account for the services provided by one department to other departments on a cost-reimbursement basis. In the City of Sanger this includes the City Manager, City Clerk/Personnel, Administrative Services, Fuel charges and Risk management.

Line-item Budget – A budget prepared along departmental lines that focuses on what is to be purchased by department.

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14 M
Materials and Supplies – Expendable materials and operating supplies necessary to conduct departmental operations.

Measure C – Countywide ½ cent sales tax imposed in Fresno County for transportation for twenty years.

Measure S – The ¾ cent sales tax imposed by the city to fund Police, Fire, Paramedic, 9-1-1 Emergency and Gang Prevention/Intervention. It was approved by the voters in February 2008 for ten years.

Mello-Roos Bond – The Mello-Roos (named after its legislative sponsors) Community Facilities District Act of 1982 established a method where by almost every municipal subdivision of the state may form a special, separate district to finance a long list of public facilities by the sale of bonds and finance certain public services on a pay-as-you-go basis. These Community Facilities Districts are formed and bond issues authorized by a two- thirds vote of the property owners in the district. Typically, the only voters in a district are one or more real estate developers who own or have an option on all of the land in the district.

These land-based financings were nicknamed “dirt bonds” by the Bond Advisor years go. Bonds are sold to finance facilities that can include schools, parks, libraries, public utilities and other forms of infrastructure. The Districts may provide public services that include police and fire protection, recreation programs, area maintenance, library services, flood and storm damage. Bonded debt service and/or the public services are paid for by special taxes levied on the real property within the district. As the developer subdivides and sells of the land the new property owner assumes the tax burden. (Tax delinquencies can led to fines and penalties and ultimately foreclosure and sale. The ultimate security for Mello-Roos bonds is the value of the real property being taxed, consequently a provision in the law requires the appraised value of the land to be three times the bonded debt. Recent foreclosure sales have cast doubts on the skills of the appraisers and underscore the risk of some of this debt when a severe real estate slump affects developers) Modified Accrual Basis – The accrual basis of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. All governmental funds and agency funds are accounted for using the modified accrual basis.

O
Objectives – A simply stated, readily measurable statement of aim or expected accomplishments with the fiscal year. A good statement of objective should imply a specific standard of performance for a given program or stated goal.

Operating Expenses – The cost of personnel, materials and equipment required for a department to function.

Operating Revenue – Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.

P
Performance Indicators – Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.
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15 Performance Measure – Data collected to determine how effective or efficient a program is in achieving its objectives.

Personnel Services – Expenditures for salaries, wages, and fringe benefits of a government’s employees.

Program – A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

Program Performance Budget – A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup.

Each program has an identifiable service or output and objectives to effectively provide the service.

Performance indicators measure the effectiveness and efficiency of providing the service by the program.

R
Redevelopment Agency – A legislatively established subdivision of government established to revitalize blighted and economically depressed areas of a community and to promote economic growth. Tax Allocation bonds are issued to pay the cost of land and building acquisition and their redevelopment and are paid by the incremental increase in property tax revenues produced by the increase assessed value of the area after redevelopment.

Redevelopment Agencies may also sell Housing Mortgage Revenue Bonds to finance housing units within the area, 20% of which must be for low-cost housing.

Reserve – An account used to designate a portion of the fund balance for a specific future use and is therefore, not available for general appropriation.

Resolution – A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or a statute.

Revenue – Increases in fund resources. Revenue includes income from user fees, taxes, permits and other sources.

S
Section – A unit or organization that reports to a division.

Self-Supporting Activities – An enterprise activity where all service costs (including principal and interest debt payments) are covered solely from the earnings of the enterprise.

Special Revenue Funds – Used to account for revenue derived from specific taxes or other earmarked revenue sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes.

Subsidy – Supplemental resources provided to ensure adequate funding when anticipated expenditures exceed revenues.

Supplemental Appropriation – An additional appropriation made by the governing body after the budget year has started.
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16 T
Tax Levy – The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.

Taxes – Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for the current or permanent benefit, such as special assessments.

Transfer In/Out – Amounts transferred from one fund to another to assist in financing the services for the recipient fund.

U
Unencumbered Balance – The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes.

User Fees –Payments made by users or customers of publicly provided services that benefit specific individuals.

These services exhibit “public good” characteristics. Examples of user fees are fees paid for recreational activities or building fees.

Fund Descriptions
Funds are classified as Governmental Funds, Proprietary Funds, or Fiduciary Funds. Funds are then sub- categorized as General Fund, Internal Services Funds, Special Revenue Funds, Enterprise Funds, and Agency Funds. The Funds are color-coded to correspond to color coding in the financial section of the budget.

Governmental Funds
101 – General Fund
The General fund is the city’s general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.
712 – Administrative Services
This internal service fund is used to account for the city manager, city clerk and finance departments which include acquisition, replacement and support services for both computer hardware and software. 721 – Equipment & Fuel
This fund is used to account for bulk gasoline purchases and consumption by City departments. 731 – Risk Management
This fund is used to account for the city’s self-insured worker’s compensation and liability programs. 202 – Measure C Extension – Pedestrian
This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
203 – Measure C Extension – Bicycle
This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years. 25 CITY OF SANGER
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17 206 – Measure C Extension – ADA
This fund is used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other transportation services. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years. 207 – Measure C Extension – Street
This fund is used for street maintenance and street improvements that address the aging street and road system. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
208 – Measure S
This fund is used to account for the ¾ cent Sales Tax imposed by the city to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/Intervention Services.
211 – Gas Tax
This fund is used to account for receipts and expenditures of monies apportioned to the city under the Streets and Highways Code Sections 2105, 2106, 2107 and 2107.5 of the State of California. 212 – Local TDA / Article 8 Streets
This fund is used for the construction and maintenance of the street system of the city. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA). 213 – Local TDA / Article 3 Pedestrian & Bicycle
This fund is used for the construction and maintenance of the pedestrian and bicycle ways system of the city.

Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).
215 – Measure C Street Maintenance
This is the original Measure C fund and was in effect from 1986 through 2006. This fund is used for street maintenance and street improvements that address the aging street and road system and has the same funding mechanism. It is only used now to complete the Academy Avenue project. 216 – Measure C Extension – Flexible
This fund is used for any transportation project needed (i.e., transit, pothole, repair and maintenance of existing alleys). Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
217 – Transportation Equity Act (TEA) 21
This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.
221 – Developers Fee
These funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.
225 – Air Quality Projects
This fund is used to account for clean air fees collected by the State and distributed by the California Air Quality Management District for clean air projects.
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18 226 – Urban Greening
This fund is used for the creation and beautification of Veteran’s Park. 228 – Asset Forfeiture
This fund is used for the collection and use of asset forfeiture managed by the police department. 241 – Landscape / Lighting District No. 1
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.
244 – Landscape / Lighting District No. 2
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.
248 – ABC Grant
Alcohol Beverage Control Grant provides funding for the prevention of under-age drinking and to enforce compliance with ABC laws and regulations of licensed businesses. 251 – Community Development Block Grant
This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding.
252 – Area Agency on Aging Grant
Federal funding for providing outreach and site management services to older residents in Sanger. Services include meals and information support.
255 – Local Public Safety Funds
This fund is used to account for the revenues from Proposition 172, a 1993 measure which collects a ½ cent sales tax for local public safety.
256 – Supplemental Law Enforcement
This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides for front line municipal police services including anti-gang and community crime prevention programs. 258 – PetSmart Grant
This fund accounts for the PetSmart grant for low cost spay and neuter of dogs. 261 – Community Facilities District 2005-1
This fund accounts for the Community Facilities District 2005-1 which levies a special tax in the District comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development. 271 – Bulletproof Vest Program
This fund accounts for Federal funds received to assist with the purchase of bulletproof vests. 274 – State Homeland Security Grant
This fund accounts for Federal funds to assist the Fire Department. The grant reimburses the city for training, equipment, and supply costs.

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19 283 – Cal Home / Begin Program
This fund accounts for the California Department of Housing and Community Development grant to provide first-time low-income homebuyers down payment assistance and low-income homeowners rehabilitation assistance.
290 – EDA Grant
This grant accounts for the water tank project funded by the Economic Development Agency. 296 –American Rescue Plan Act
This fund accounts for the funds the city receives from the American Rescue Plan Act. 298 – State Grants
This fund supports the School Resource Officer in efforts to prevent tobacco use among K-12 students, and the Great Plates Delivered Program (State share).
299 – Federal Grants
This fund is provided by the Department of Homeland Security. The fund is used by fire department to conduct physical exams and cancer screenings. It is also used for the Great Plates Delivered Program (Federal share).

Proprietary Funds
611 – Water
Accounts for the financial activity relative to construction, maintenance and repairs of the city’s water delivery system.
621 – Sewer (Wastewater)
Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system. 631 – Disposal
Accounts for activities related to refuse collections, street sweeping and recycling services.

Fiduciary (Agency) Funds
381 – Successor Agency to Sanger RDA
This fund accounts for activity in the Successor Agency to the Sanger Redevelopment Agency as the Successor Agency completes the dissolution of the Redevelopment Agency and closes down ones all RDA obligations are met and land holdings divested.
486 – Sanger Housing Authority
This fund accounts for debt held by the Sanger Housing Authority. 487 – Sanger Financing Authority
This fund accounts for debt held by the Sanger Financing Authority. 28 CITY OF SANGER
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20 City Council

❶ ❷ ❸

❹ ❺

Members
The City Council consists of five elected members. The position of Mayor is elected at large. The appointment of the Mayor Pro Tem changes every other year in December and is decided by a vote of the five council members.

Title Name Elected by Term Exp.
❶ Mayor Eli Ontiveros At Large Nov 2022
❷ Mayor Pro Tem Daniel Martinez District 3 Nov 2024
❸ Council Member Esmeralda Hurtado District 1 Nov 2024
❹ Council Member Humberto Garza District 2 Nov 2022
❺ Council Member Michael Montelongo District 4 Nov 2022

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21 Core Values
The City Council establishes the core values for the city. These values, complemented by the integrity and personal beliefs of staff members, guide the actions of city staff and leadership.

Organizational Chart

Accountability
Ethical
Professionalism
Responsiveness Respectful
Service-oriented
with a “Can-do
Attitude”
Transparency Visionary
Sanger
Residents
City
Council
City
Attorney
City
Manager
Admin
Services
Accounting
Business
License
Finance
Technology
Utility Billing
Community
Development
Building
Code
Enforcement
Economic
Development
Engineering
Planning
Fire
Ambulance
Emergency
Medical
Fire
City Clerk
Personnel
Risk
Management
Police Public Works
Community
Services
Facilities
Parks &
Recreation
Streets
Disposal
Water
Sewer
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22 Accomplishments in FY 2021-2022
City Council established priority objectives for the FY 2021-2022 year. These objectives are in addition to the continued, steady financial and resource management of the city. Each department focuses on achieving these objectives in addition to professionally managing day-to-day City activities. Specific accomplishments related to these and other day-to-day duties are found in department sections.  Economic development
 Eliminate blight in neighborhoods
 Improve code enforcement
 Annexation of North Academy to Highway 180
 Parks and outdoor recreation space (including athletic field)  Sidewalks and related improvements
 Reserve for unfunded liabilities

Objectives for FY 2022-2023
Council added downtown revitalization and addressing homelessness as two new objectives for FY 2022-2023.

 Economic development
 Downtown revitalization
 Eliminate blight in neighborhoods
 Improve code enforcement
 Address homelessness
 Infrastructure financing for North Academy to Highway 180  Parks and outdoor recreation space (including athletic field)  Sidewalks and related improvements
 Reserve for unfunded liabilities

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23 City Manager

Description
The City Manager is an appointed office established by the Sanger Municipal Code and under the laws of the State of California. The City Manager is appointed by the City Council to serve as the city’s chief administrative officer.

The City Manager is responsible for administering all operations, finances, activities, and projects consistent with City Council policy directives and applicable municipal, state, and federal laws.

The City Manager reports to the City Council, is responsible for the day-to-day operation of the city and provides the Council with recommendations for policies. The City Manager administers the policies developed by the Council and works with each department to ensure that the policies are carried out.

The City Manager appoints and removes all employees on the recommendation of the various department heads and/or demises department heads on his/her own evaluation.

The City Manager coordinates the development and provides administrative control over the annual city budget and monthly expenditures. Among the City Manager’s direct responsibilities is personnel, which is managed by the City Clerk. The City Manager is also the Director of the Successor Agency (formerly, Redevelopment Agency) whose role is to unwind the obligations of the former RDA.

The City Manager’s Office also provides administrative support to the City Council, Public Works, Community and Economic Development and the Graffiti Hotline.
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24 Accomplishments in FY 2021-2022
 Management of city’s COVID response
 LAFCo approval of the North Academy annexation
 Initiation of the process to form an Enhanced Infrastructure Financing District (EIFD) for the purpose of funding North Academy infrastructure improvements, expected to be formed by Fall of 2023  Submittal of an EDA grant for funding North Academy infrastructure improvements, expected to be announced by the end of 2023
 Refinanced utility and lease bond debt as well as Pension Obligation Bond (POB), resulting in a savings of over $3.1M and $8.4M, respectively
 Secured $3.8M grant for Well 22
 Maintain development requirements for lift station at North and Greenwood Avenues, and collection system along Greenwood and Muscat Avenues
 Maintain development requirements for 10-acre park with sports fields  Secured multi-year agreements with four of the six employee bargaining groups/associations

Objectives for FY 2022-2023
 Transition from COVID response to a normalized health and safety protocol  EIFD completion and implementation
 EDA grant completion and implementation
 Pursue master plan of North Academy and northern growth area  Begin construction of up to three new well sites
 Develop funding plan and design new 10-acre park with sports fields  Secure agreements with remaining two labor bargaining groups

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Pending Issues and Policy Considerations
At the beginning of FY 2021-2022, employee attrition became a significant issue. Through direct bargaining the city was able to address pay and benefits with four of the six labor groups to remain competitive. The city looks forward to completing negotiations with the remaining two labor groups.

During the year, low market interest rates allowed the city to refinance long-term debt obligations, realizing over $10M in savings over the life of the bonds. The timing was optimal and staff does not expect any further opportunities for refinancing moving forward.

With the completion of the North Academy annexation, the initiation of the Enhanced Infrastructure Financing District (EIFD), and the submittal of the Economic Development Agency (EDA) grant, design and construction could begin as soon as 2024.

At the end of FY22, the city is cautiously moving out of a COVID response with peaking economic activity and into a time of uncertainty with high inflation and signs of a potential recession. Therefore, the city has proposed 33 CITY OF SANGER
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25 a conservative budget for FY 2022-2023 with relatively few changes. Staff will review the fiscal conditions at mid-year and recommend revisions if appropriate at the time.

Contacts
Tim Chapa – City Manager ([email protected])
Corina Tamez – Assistant to the City Manager ([email protected])

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26 City Clerk & Human Resources

Mission Statement
City Clerk
To strengthen public trust in government and facilitate the democratic process by administering impartial and ethical elections; supporting the legislative process and furthering transparency, openness, and community participation; and maintaining essential city records.

Human Resources
To effectively administer the City of Sanger’s personnel policies and regulations and provide quality personnel support services to city departments.

Description
City Clerk
The City Clerk’s Office is a public-service department that maintains a complete and accurate record of City Council proceedings; preserves official city records; serves as Elections Officer, and provides prompt and courteous service to citizens, City Council and city staff. The City Clerk is responsible for the preparation, reproduction distribution and archiving of City Council agendas, agenda packet materials, documents and minutes. The City Clerk manages public inquiries and relationships and arranges for ceremonial and official functions. The City Clerk assists in the administration of risk exposure reduction and participates on the Central Valley Risk Management Authority (CSJVRMA) Board of Directors as an alternate board member.

Human Resources
The Human Resources Department is responsible for all aspects relating to the efficient operation of the city’s personnel system including employee and employer relations, classification and compensation, training and development, administrative services, recruitment and selection, labor relations and counseling.

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27 Accomplishments in FY 2021-2022
 Codified adopted ordinances into the City of Sanger’s Municipal Code  Maintained the official records of the city, including resolutions and ordinances  Provided support services to the City Council, City Manager, and department leadership  Coordinated all City Council meetings and Citizen’s Oversight Committee meetings and prepared minutes  Responded to 105 public records requests
 Received 16 claims for damages and provided support services to AIMS for processing  Served as Filing Officer for the 2020 FPPC Form 700 Statement of Economic Interest  Provided support services to employees in relations to benefits  Conducted 24 recruitments of vacant and newly authorized positions  Conducted labor negotiations with Sanger Police Officers Association, Sanger General Employees Organization, and Stationary Engineers Local 39
 Coordinated mandatory ethics training for supervisors and elected officials

Objectives for FY 2022-2023
 Provide for public records requests in a coordinated and timely manner on behalf of the entire city  Maintain an accurate record of City Council actions: Minutes, ordinances, resolutions and agreements  Coordinate harassment prevention training for all employees and city officials  Provide customer-oriented personnel services to all employees and city departments  Promote training programs/workshops available to employees through LCW and CSJVRMA  Maintain cooperative employee relations among management, employees, and employee bargaining groups  Update personnel policies and procedures as needed
 Update administrative policies as needed

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Pending Issues and Policy Considerations
 Review of the city’s records archival system

Contacts
Becky Ramirez – City Clerk ([email protected])

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28 Administrative Services

Mission Statement
The Administrative Services Department provides timely, accurate, and customer-centric financial information and services to elected officials, city departments, and the public at large in an honorable and friendly manner.

Description
The Administrative Services department is responsible for the financial administration and information systems of the City of Sanger and the City of Sanger as Successor Agency to the Sanger Redevelopment Agency. The department provides the following services:
 Operation and maintenance of the general accounting systems with the Eden accounting software system  Budget preparation and compliance
 Purchasing support for all departments
 Researching and preparing reports on special fiscal matters  Collection of revenues, including business licenses, dog license fees, utility service charges (water, wastewater, and disposal), ambulance services, and miscellaneous charges  Disbursements for accounts payable and payroll
 Treasury management and annual review of the city’s investment policy  Providing general services, including payroll administration, budget administration, and preparation of various finance-related reports including financial statements for bonding activities and preparation of the state controller reports for the city and the redevelopment agency  Providing administration of risk exposure reduction
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29 Accomplishments in FY 2021-2022
 Received an unmodified “clean” audit opinion for the 2021 annual financial statements  The city issued $19,450,000 of taxable pension obligation bonds, Series 2021 to provide funds to pay all of the city’s currently unamortized, unfunded accrued actuarial liability  Issued the 2022A Water Revenue & 2022B Wastewater Revenue Refunding Bonds successfully. The city will save over $1,000,000 approximately, in total interest costs over the remaining life of the bonds  Issued Series 2020A Lease Revenue Bonds to finance the costs of improvements to and expansion of the fire station
 Provided business and customer assistance to mitigate the effects of the COVID-19 emergency

Objectives for FY 2022-2023
 Continue to improve customer service to the public, other agencies, and city departments  Receive an unmodified “clean” opinion from an independent audit of the city’s financial records  Convert city to digital timekeeping and scheduling system to improve payroll efficiency  Develop an infrastructure finance plan to accelerate development potential on the annexation between the north boundary of the city to State Highway 180 on Academy Avenue

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Pending Issues and Policy Considerations
None.

Contacts
Patrick Chaffee – Administrative Services Director ([email protected]) Karla Camarena – Senior Accountant ([email protected])

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30 Community Development

Mission Statement
The mission of the Community Development Department is to guide the physical and economic development of the city in a manner that will result in a safe and attractive place that supports positive social and economic growth consistent with the goals of the City Council, the General Plan, and the Sanger Municipal Code.

Description
The Community Development Department employs the services of a Director, Building Official, Two Building Inspectors, City Planner, contracted City Engineer, and four part-time Code Enforcement Officers The Department:
 Promotes and facilitates economic development projects  Provides current and advanced planning functions, including updates to the General Plan and Specific Plans  Facilitates new subdivision mapping and annexations
 Processes land use and zoning applications consistent with adopted development standards  Administers and enforces all City Codes and land use laws  Administers and enforces building codes for all private and public construction projects  Reviews and approves proposed projects and construction plans, and issues building permits for all construction
 Provides engineering and construction inspection services for public infrastructure

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31 Accomplishments in FY 2021-2022
 Issued 1,064 new building permits in Fiscal Year 2021-22  Issued permits for 4 new single-family homes and 36 multiple-family homes in 2021-22  Processed and closed 885 code enforcement cases during fiscal year 2021-22  Completed Fresno Fab Tech remodel and parking addition  Completed EECU parking lot expansion

Objectives for FY 2022-2023
 Recruit additional retail and industrial businesses to locate in Sanger  Commence construction of Tract 5826 for new 146 lot subdivision  Complete the Annexation of the North Academy Area
 Complete city-wide rezone for 2035 General Plan compliance

Budget Requests
 Convert 6-hour vacant Code Enforcement Officer to full-time position to meet city goals

Pending Issues and Policy Considerations
With completion of the annexation pending, the City of Sanger will continue to look to various tools and funding sources to address the need for infrastructure in the North Academy Area. Those tools could include an EDA grant application and establishment of the Enhanced Infrastructure Finance District. The establishment of infrastructure in the North Academy Area will encourage commercial development through shovel ready projects, providing more options to developers interested in the area.

Contacts
David Brletic – Community Development Director ([email protected])

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32 Police

Mission Statement
The mission of the Sanger Police Department is to serve the community in a compassionate and professional manner, striving for excellence, while maintaining the utmost in human dignity to strengthen public trust.

Description
Department personnel perform patrols in the community with the following goals:
 Preventing and deterring crime
 Enforcing local, state, and federal laws
 Responding to crimes in progress, public safety concerns, and emergencies  Identifying and arresting violators
 Performing professional investigations of all crime
 Delivering high quality services to residents of the Sanger community

Accomplishments in FY 2021-2022
 Overall crime reduction of 6%
 Completed the process of replacing aging Taser X26P model with new Taser 7 model which increase safety to both officers and suspects
 Installed secure fencing around police and fire facilities  Purchased two new Police K9 Vehicles
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33  Replaced aging radar units with new LIDAR technology  Purchase and outfitting of two new patrol vehicles with grant funding from Central Valley Air District Grant.  Increased visibility in front of police station
 Attended the annual Woman Leaders in Law Enforcement Conference through the California Police Chief’s Association
 Expanded the Department’s Video Surveillance capability to major intersections, including Academy Ave and Highway 180
 Redesigned “Beat Structure” system to accommodate city annexation expansion

Objectives for FY 2022-2023
 Transition from COVID response to a normalized health and safety protocol  Expand stationary camera installations and add a drone program for efficient arial support  Begin “Command College” training program for executive staff  Reduce Part I crimes by 5%
 Fill vacancies and organize operations to best service the community  Add sworn positions to support the city’s growth
 Continue to mitigate illegal gang activity within the city  Work with the multi-agency Homeless Initiative Work Group to resolve homelessness in Sanger

Budget Requests
 Prepare a feasibility study to reinstate a dedicated communications and dispatch center for the city funded by Measure S
 Upgrade security access systems for the police station funded by Measure S  Reinstate two frozen Police Officer positions

Pending Issues and Policy Considerations
The City of Sanger is currently contracting the Fresno County Sheriff’s Office to provide dispatching services, utilizing a single radio channel which is shared with seven (7) allied law enforcement agencies. As our city grows, a local public safety communications system will provide better response and service to the community.

Contacts
Emergency – 9-1-1
Non-Emergency – Front Desk (559) 875-8522
Fire & Emergency Services

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34 Mission Statement
The Fire Department’s purpose is to provide rapid mitigation of fire, rescue and medical emergencies with compassion, integrity and respect towards our customers. We will maintain a safe community with quality public education, a comprehensive fire prevention program and through the professional development of our personnel.

Description
The Fire Department provides the following services to the citizens of Sanger:
 Fire suppression through the utilization of modern firefighting techniques  The highest level of emergency medical services by maintaining Advanced Life Support (ALS) operations through the use of ALS ambulances and fire engines
 State and local code enforcement and ordinances through comprehensive inspections of commercial, educational and public assembly facilities
 Administrative support, coordination, and information for all fire department programs  Investigation of cause and origin for all fires and follow-up utilizing innovative modern techniques  Maintenance of the Fire Department’s equipment for optimal readiness to respond at all times  Training in the areas of fire safety and prevention, injury prevention, disaster preparedness and cardiopulmonary resuscitation to city staff and the community  Pipelining fire academy graduates to attain Firefighter I Certification with experience in the fire service through emergency response, training, and assisting fire department personnel

Accomplishments in FY 2021-2022
 Maintained fleet readiness and normal response operational capabilities through pandemic 43 CITY OF SANGER
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35  Set up COVID testing sites, drive through vaccination sites, assisted with city policy development and increased emergency response demands
 Completed the necessary bridging documents, geotechnical report, site survey and structural survey needed to release the Request for Proposals (RFP) to the pre-selected Design-Build Entities for the Fire Station Remodel Project
 Awarded $333,333 through the State Budget Act for the purposes of wildland firefighting efforts.  Awarded $6,260 through the State Homeland Security Grant program for the purposes of obtaining equipment for an active shooter response
 Replaced the Fire Department’s cardiac monitor/defibrillators funded by Measure S  Amended the Sanger Municipal Code to include a social host ordinance in an effort to help curb illegal firework activity in Sanger

Objectives for FY 2022-2023
 Present to the City Council a Fire Station Remodel Project  Prepare a community-focused strategic plan to prioritize Fire Department initiatives  Continue to provide high-quality fire and life safety education, including classes in CPR, the Junior Fire Marshal program, the Fall and Fire Protection for Seniors program, Firefighters in Safety Education Program, Community Emergency Response Team training and school tours and demonstrations  Maintain response times within city limits under 6 minutes from the time the unit is alerted to arrival on scene at least 95% of the time
 Increase survivability rates for cardiac-related events

Budget Requests
 Replace the Fire Department’s self-contained breathing apparatus funded by Measure S  Remodel the First Station to provide enhanced fire and emergency medical services to the community

Pending Issues and Policy Considerations
The Fire Department acknowledges that annexation of the North Academy annexation to Highway 180 will increase call volume and fire prevention duties. The department is preparing for that growth with Measure S funding and ambulance reimbursement revenue funded by the IGT program. These sources of funding are fundamental in proactively investing in public safety now to compliment that growth rather than after.

Contacts
Emergency – 9-1-1
Non-Emergency – (559) 875-6568
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36 Public Works – Recreation Division

Mission Statement
The City of Sanger Recreation Division is committed to providing citizens with a wide variety of recreational opportunities supported by our parks, personnel and facilities. Our goal is to deliver superior programs and services that meet the needs of the community in a cost-effective manner.

Description
 Offer sports programs and special interest activities for children ages 12 months to 18 years old, which will include but is not limited to Tiny Tots Sports Development, Junior Giants Baseball, Girls Softball, Youth Basketball, Boxing Club, Swimming lessons, the Skate Park, Gymnastics, and other enrichment classes  Provide overall coordination and management for the city’s community special events and recreation service programs
 Provide building and park rentals for the use of recreation facilities by the general public, school district and local non-profit groups
 Provide a broad spectrum of programs and services to meet the needs and interests of Sanger senior citizens and to provide special programs for the moderate-and-lower income senior population  Meet the swimming and other aquatic needs of both youth and adults

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37 Accomplishments in FY 2021-2022
 Held the 25th annual Blossom Trail Run and introduced the Blossom Trail Run Celebration  Facilitate Jr. Giant’s, free baseball and softball programs from June - August  Expanded Sanger Youth Basketball program, hosting a skills session and draft for the 12-14 age group  Hosted nine ‘Movies in Park’ series at the Veteran’s Park lawn  Brought back the Tiny Tots Sports Program for boys and girls soccer ages 3-5  Coordinated with volunteers and PG&E to operate the Sanger Cooling Center at the City Annex  Started installation of disc golf cages at various parks  Held inaugural Sanger Pet Parade

Objectives for FY 2022-2023
 Coordinate a teen recreation and outreach program and reestablish the Sanger Youth Council  Provide recreation, fitness, educational programming, and special events at the Sanger Senior Center  Resume and expand adult sports with new activities like Futsal added to the rotation of basketball, softball, and volleyball
 Provide special interest classes for adults, which will include but are not limited to aerobics, yoga, zumba, karate, and boxing
 Expand the aquatics program to host lap swim and bring back private pool parties for the community  Grow the softball division to the city’s Jr. Giants league  Coordinate the use of the Sanger Community Pool by the school district and by the community (i.e. recreation swim & private pool parties)
 Work with the Boys and Girls Club to expand and create new, exciting and hip recreational opportunities hosted at the Sanger Community Center and local parks
 Continue to expand recreation activities though contracted classes and instructors  Capitalize on working relationships with volunteer groups, the Chamber of Commerce, Sanger Unified School District, and other community members to leverage resources to offer the community the best possible recreational experiences
 Open the Senior Center and re-establish the Senior programs and FMAAA lunch program

Budget Requests
 Add full-time Recreation Specialist to enhance and expand community recreation programs  Reinstate Senior Coordinator position at Senior Center with support from the Fresno-Madera Agency on Aging
 Replace Parks and Recreation service vehicle

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38 Pending Issues and Policy Considerations
There are no pending issues or policy considerations.

Contacts
John Mulligan – Public Works Director ([email protected]) Joaquin Zamora – Parks and Recreation Supervisor ([email protected]) Esperanza Rosales – Management Analyst ([email protected]) Vacant – S- Senior Coordinator @ci.sanger.ca.us)

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39 Public Works – Parks Division

Mission Statement
The mission of the Parks Division is to effectively provide the citizens and visitors of Sanger with safe, well- maintained parks, trails, and green spaces in a cost-effective manner.

Description
 Making the most effective use of limited resources and services, protecting the public interest and guarding against unrealistic expectations
 Supporting and enhancing recreation programs and the general use of our parks and trails  Continuing to partner with volunteers, community groups and others concerned about our parks and green spaces
 Maintaining our athletic fields, trees, gardens and landscapes to the highest standards our resources will allow
 Conserve, restore, enhance, and promote the benefits of our natural resources to current and future generations

Accomplishments in FY 2021-2022
 Submitted multiple grant applications for various park projects 48 CITY OF SANGER
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40  Completed a grant funded project at JFK Park to install lights for the basketball courts, shade structure, picnic tables, trash receptacles, and frontage landscaping  Continued the process of removing dead and/or diseased trees at various parks as funds were available

Objectives for FY 2022-2023
 Actively work to keep all public parks/landscape, medians/common areas and other related facilities in outstanding condition; aesthetically and functionally
 Collaborate with the City Council and community to identify new park locations and recreational opportunities
 Actively seek funding for phase II and phase III of Sanger Veterans Memorial Plaza  Develop fitness related infrastructure to better align the city as a Healthy Eating Active Living (HEAL) community
 Maintain parks for cleanliness and usefulness using public/private partnerships as much as possible  Develop and implement a maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment
 Work with the Sanger Police Department to install additional security video cameras at city parks  Strive to improve condition of public restrooms at all parks  Coordinate with the Consolidated Irrigation District in the conversion and improvement of its ditches located within the city to become “Urban Streams” (as defined by the State of California)

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Pending Issues and Policy Considerations
There are no pending issues or policy considerations.

Contacts
John Mulligan – Public Works Director ([email protected]) Esperanza Rosales – Management Analyst ([email protected]) Frank Sani – Public Works Supervisor ([email protected]) 49 CITY OF SANGER
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41 Public Works – Facilities and Pool Division

Mission Statement
The mission of the City of Sanger Facilities and Pool Division is to ensure all patrons and employees that utilize Sanger facilities and pools enjoy their visit, are safe, and receive the highest-quality experience possible in efficient and well-maintained facilities.

Description
 Provide a safe, comfortable environment for employees and visitors  Operation of building heating, ventilating, and air conditioning systems, environmental control systems, energy management systems, telephones, phone switches and voice mail systems  Maintenance and operation of the swimming pool facilities and equipment

Accomplishments in FY 2021-2022
 Removed some large trees at the Community Center and repaired trip hazards caused by the roots  Replaced the cover and resurfaced the city’s large swimming pool at the Community Center pool facility  Replaced the window coverings at City Hall
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42 Objectives for FY 2022-2023
 Actively work to keep all public buildings and related facilities aesthetically and functionally in outstanding condition
 Develop and implement a maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment
 Institute measurable objectives related to cleaning, maintenance, repairs and other improvements  Institute cost savings measures to offset facility utility overhead costs  Work with the school district to perform interior upgrades at the Sanger Youth Center

Budget Requests
The department does not have significant budget requests for FY 2022-2023.

Pending Issues and Policy Considerations
There are no pending issues or policy considerations.

Contacts
John Mulligan – Public Works Director ([email protected]) Esperanza Rosales – Management Analyst ([email protected]) Frank Sani – Public Works Supervisor ([email protected])

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43 Public Works – Streets Division

Mission Statement
The mission of the City of Sanger Street Division is to provide the city’s taxpayers the most cost-effective infrastructure and services possible, to enable them to live their lives and conduct their business in a safe, healthy, and environmentally sound manner, in a community they can be proud to call home.

Description
 Provide safe and efficient streets for residents and workers  Participate in a collective effort with engineering, staff, and the public on capital improvement projects  Effectively use available Article 8, Measure C, and other State and Federal funds  Overlay/reconstruct residential streets as identified within the adopted Capital Improvement Program  Maintain and operate the pavement management system program  Maintain and install traffic signs, lights, and signals  Repair or replace traffic road stripping and other markings  Actively flush storm water lines
 Repair inlets, outlets, and other storm water collection items  Maintain streets and adjacent publicly owned improvements using private partnerships as much as possible  Actively repair potholes and other minor street issues  Improve graffiti abatement effectiveness
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44  Solicit alternative resources to augment existing staff Accomplishments in FY 2021-2022
 Continued improvement of the pavement management and GIS systems  Repaired various pot holes and tripping hazards as time permitted  Cleaned up alleys of debris and illegal dumping working closely with Mid Valley Disposal and volunteers  Continue to work with Fresno COG to seek additional funding for street maintenance and repair  Worked with SUSD on Safe Routes to School (ATP) projects  Purchased a new artificial Christmas tree with lights and decorations to continue a long Downtown Sanger tradition

Objectives for FY 2022-2023
 Utilize available CMAQ federal funding to design, build, and repair sidewalks, alleys and crosswalks throughout the community
 Pursue and develop federally funded street projects
 Continue implementing a city-wide ADA transition plan  Update the GIS system to better track city owned infrastructure and provide up to date digital mapping  Perform a citywide MUTCD retro reflectivity study on all City owned signs  Paint street lines and crosswalks in various locations throughout the city  Institute measurable objectives related to repairs and other improvements  Work with the Sanger Unified School District to install new signage, crosswalks, and sidewalks  Research funding for an alley repair/paving program

Budget Requests
 Replace Public Works/Streets service vehicle

Pending Issues and Policy Considerations
There are no pending issues or policy considerations.

Contacts
John Mulligan – Public Works Director ([email protected]) Esperanza Rosales – Management Analyst ([email protected]) Frank Sani – Public Works Supervisor ([email protected]) 53 CITY OF SANGER
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45 Public Works – Water Division

Mission Statement
It is the mission of the City of Sanger Water Division to provide our customers with a safe drinking water supply, water for fire protection, and an adequate supply of water for our essential daily needs.

Description
 Provide consistent reliability in water distribution system including flow, pressure, and emergency readiness  Meet and exceed standards set forth by Federal, State, and County drinking water requirements  Provide excellent customer service and high levels of customer satisfaction  Maintain open lines of communication with State Water Quality Control Board  Promote and enforce water conservation to meet the mandated water conservation drought goals  Continue enforcement of Backflow Program

Accomplishments in FY 2021-2022
 Continued to monitor a new DBCP filtration replacement plan for water well sites extending carbon life and resulting in extensive cost savings
 Continued Stage 3 of the Water Conservation Program resulting in in reduced water consumption  Repaired and replaced water main valves to provide better control of the water distribution system  Continued to evaluated and rehabilitate well sites to increase productivity and water quality  Repaired and replaced water quality sampling stations throughout the city 54 CITY OF SANGER
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46  Completed the new 750,000-gallon water storage tank, booster pumps, and nitrate analyzing station  Upgraded the SCADA telemetry system to better monitor the daily operations and allow for more advanced data collection and reporting
 The city continues to work with a number of public and non-profit agencies to provide potable water to the community of Tombstone
 Received a drought grant in the amount $3.8M to build a new well  The City Council allocated $3M of ARPA funds to build a new well  The Backflow Program is now managed by third party HDL Services

Objectives for FY 2022-2023
 Evaluate and rehabilitate wells 2, 9, and 7 to improve water system reliability, quality, and quantity  Complete construction of Well 16 site to increase water supply in the eastern area of the city  Continue the design and land acquisition for at least three additional well sites  Increase water conservation efforts and education throughout the city  Continue to work with various grant sources to secure cost-efficient funding to improve water distribution infrastructure
 Continue the updating of city water maps and GIS integration  Install additional main line water valves as needed to better isolate existing system  Seek funding to paint the water towers to be more aesthetically appealing  Work collectively with engineering and staff to improve and plan for future system capacity and performance
 Complete Water Rate Study to establish new rates for its potable water that are sufficient to fund the city’s water operations and capital programs
 Update meter reading software from current software which is nearing the end of technical support

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Continued investment in capital outlay projects such as the rehabilitation of wells, the design of new wells, acquisition of land, and GAC change-out.

Pending Issues and Policy Considerations
The city continues to implement the Water Conservation Policy allowing for watering only two times per week.

The policy will remain in place until water infrastructure projects are completed.

The Sustainable Groundwater Management Act is now in place and the city will need to consider projects that will allow the city to become compliant.
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47 Contacts
John Mulligan – Public Works Director ([email protected]) Esperanza Rosales – Management Analyst ([email protected]) Frank Sani – Public Works Supervisor ([email protected])

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48 Public Works – Sewer (Wastewater) Division

Mission Statement
The mission of the Sewer Division is to provide the most effective, customer- oriented wastewater collection and treatment to the citizens and businesses of the City of Sanger and ensure the health, safety and economic vitality of our community.

Description
 Meet and exceed standards set forth by Federal, State, and County wastewater requirements  Maintain open lines of communication with the Regional Water Quality Control Board, Fresno County Health Department, and the Economic Development Administration  Plan, design, operate and maintain the sewer system in a consistent, reliable, and cost-effective manner  Optimize all wastewater activities to provide service at the lowest possible cost with high standards of quality and reliability
 Provide reliable, responsive, satisfying service to our customers in all aspect of our operations

Accomplishments in FY 2021-2022
 Continued to work with a third-party consultant to analyze the effluent characteristics of a local poultry producer to determine solutions to treating their effluent and expand the capacity of the Industrial WWTP 57 CITY OF SANGER
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49  Continued the Domestic Pretreatment Program as resources permitted per WDR requirements  Cleaned and videoed various sewer collection lines within the city  Repaired/replaced various plumbing and equipment in the industrial and domestic treatment plants  Continued to coordinate new sample methods with industrial users  Rehabilitated the centrifuge and the control panel
 Repaired multiple industrial pond aerators allowing for more effective treatment of the effluent

Objectives for FY 2022-2023
 Implement all of the WDR requirements as noted in adopted timelines  Control wastewater public nuisances by utilizing the best available practices and materials  Update the Sanitary Sewer Master Plan and plats in the GPS system  Complete the design and bid documents for a new lift station at North and Greenwood Avenues  Continue to work with Pitman Farms and Gibson Winery to identify viable industrial treatment options  Repair the clarifiers on the domestic treatment system  Institute measurable objectives related to repairs and other improvements  Identify funding sources to fund various capital improvements throughout the wastewater plant

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Continued investment in capital outlay projects such as the construction of a new sewer lift station on the south west corner of North and Greenwood Avenues, planning for a new 5 MGD wastewater treatment plant and additional capital costs at Lincoln Ponds as the new domestic Wastewater Discharge Permit is implemented.

Pending Issues and Policy Considerations
The Regional Water Quality Control Board will be reviewing the permit for the operation of the industrial waste water treatment plant. They will also be reviewing the current domestic WDR for compliance.

CV SALTS will be implemented and the city will need to create a compliance plan.

The Domestic Wastewater Plant is currently out of compliance and a new plant will need to be built. The process will take years before completion.

Contacts
John Mulligan – Public Works Director ([email protected]) Esperanza Rosales – Management Analyst ([email protected]) Sylvester Perez – Plant Manager ([email protected]) 58 CITY OF SANGER
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50 Public Works – Disposal Division

Mission Statement
The mission of the Disposal Division is to protect the environment and public health by providing safe, reliable, efficient and cost-effective solid waste and green waste disposal and recycling services for our customers.

Description
 Provide an expedient, courteous, and dependable service and ensure that all garbage is properly picked up and disposed
 Assure that the contracted provider safely and efficiently collects residential and commercial solid waste and disposes of it at the transfer station
 Meet and exceed standards set forth by CalRecycle in AB 939 and AB 341 for landfill diversion  Educate the citizens of Sanger on the importance of recycling and landfill diversion

Accomplishments in FY 2021-2022
 Maintained nearly 100% of all commercial establishments recycling to meet new stringent State standards  Operated two free city-wide clean-up events that generated many tons of household and yard waste exceeding past collection events
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51  Continued to increase the volume in the free bulky Item curbside pickup program with Mid Valley Disposal  Continued to grow the senior and veteran discount rate program  Worked with CalRecycle and Mid Valley Disposal to divert more tonnage from landfills to try and meet the goal of 75% waste diversion from landfills
 Continued to work with Mid Valley Disposal to collect illegally dumped items from alleys, streets, and vacant lots
 Held multiple alley and street cleanup events with Mid Valley Disposal and volunteers  Started the implementation of SB1383 and the collection of organics

Objectives for FY 2022-2023
 Promote disposal methods that reduce waste to landfills by 75% by using:
o Recycling by all users
o Green waste and organics into proper containers
o Education of all users
 Implement a Hazardous Household Waste collection site for Sanger residents to drop off items for free  Continue to market commercial recycling programs for business and multi-family dwellings with five or more units to meet the 75% diversion rate of AB 341
 Explore innovative methods to recycle electronic and hazardous waste  Continue to remediate and/or abandon existing city landfills in compliance to Federal, State, and County requirements
 Look for innovative methods of waste collection that minimize alley use, alley travel  Identify sources of customer complaints and actively set policy to reduce or eliminate all disposal related complaints

Budget Requests
The department does not have significant operating budget requests for FY 2022-2023.

Pending Issues and Policy Considerations
None at this time.

Contacts
John Mulligan – Public Works Director ([email protected]) Esperanza Rosales – Management Analyst ([email protected])

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52 Budgeting and Finance Policy

Purpose
To establish a comprehensive budget and finance policy for the city that will serve as a guideline for operational and strategic decision making related to financial matters.

Financial Plan Objectives
Through its financial plan, the city will link resources with result by:

1. Identifying community needs for essential services

2. Organizing the programs required to provide these essential services

3. Establishing program policies and goals which define the nature and level of program services required

4. Identifying activities performed in delivery of program services

5. Proposing objectives for improving the delivery of program services

6. Identifying and appropriating the resources required to perform program activities and accomplish program objectives

7. Setting standards to measure and evaluate the:
a. Output of Program activities
b. Accomplishment of program objectives
c. Expenditure of program appropriations

Operating Budget
A budget resolution will be adopted by the City Council annually by June 30 which describes the budget amendment process and also specifies budget amendment authority.

1. It is the city’s policy to adopt a balance budget which means:
a. Operating revenues must fully cover operating revenues, including debt service b. Ending fund balance must meet minimum policy levels or other target levels established by the Council for the fiscal year

2. In the event a balanced budget is not attainable, and the cause of the imbalance is expected to last for no more than one year, the planned use of reserves to balance the budget is permitted. In the event that a budget shortfall is expected to continue beyond one year, the planned use of reserves must be developed as part of a corresponding strategic financial plan to close the gap through revenue increases and/or expenditure decreases

3. The operating budget shall serve as the annual financial plan for the city. It shall serve as the city’s management plan for implementing goals and objectives of the City Council, City Manager and departments.

The budget shall provide staff the resources necessary to accomplish City Council determined service levels

Mid-Year Review
The City Council will formally review the city’s fiscal condition and amend appropriations if necessary six months after the beginning of each fiscal year.
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53 Annual Reporting
The city will prepare annual financial statements as follows:

1. The city will contract for an annual audit by a qualified independent certified public accountant and strive for an unqualified auditor’s opinion

2. The city will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements for the GFOA’s Award for Excellence in Financial Reporting program

3. The city will issue audited financial statements within 180 days after year end Interim Reporting
The city will prepare and issue monthly budget reports to the City Council comparing actual and budgeted revenue and expense.

Budget Administration
The City Council may amend or supplement the budget at any time after its adoption by a majority vote of the Council members. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budget year-end fund balance.

Revenue Management
The city will estimate annual revenues using an objective, analytical process. Budgeted revenues will be estimated conservatively using accepted standards and estimate provided by the state, other governmental agencies, consultants and/or reliable economic forecasters when available.

1. The city will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source

2. The city will fund current expenditures with current revenues avoiding procedures that balance current budgets by accruing future revenues or rolling over short-term debt

3. The city will avoid using one-time revenues to fund ongoing program costs

4. The City Council recognizes that generally accepted accounting principles for state and local governments discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the city’s management of its fiscal affairs Appropriations
The city shall, to the extent possible pay for current year expenditures with current year revenues. Department leadership is responsible for ensuring expenditures stay within the department’s budgeted appropriation.

Appropriations Limit
The Council will annually adopt a resolution establishing the city’s appropriation limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code and any other voter approved amendments or state legislation that affect the city’s appropriation limit.

Capital Improvement Management
The purpose of the Capital Improvement Plan (CIP) is to systematically plan, schedule and finance capital projects to ensure cost-effectiveness as well as conformance with established policies. The CIP is a plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance 62 CITY OF SANGER
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54 between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure; and capital facility projects that significantly expand or add to the city’s existing fixed assets.

1. CIP Projects: A Capital Improvement Project is the acquisition, expansion or rehabilitation of land facilities, buildings, major equipment or other major infrastructure with the following criteria:
a. A project for the expansion, rehabilitation or construction of building, parks, facilities and city infrastructure with the cost of $15,000 or more
b. The purchase of equipment with a purchase value exceeding $15,000 c. Transportation projects including but not limited to rehabilitation, new and expansion of the city’s transportation and pedestrian networks
d. Long range infrastructure maintenance programs which increase the life of the city’s capital facilities, streets, utilities and equipment
e. All costs incurred in the development, presentation and publication of master plans, modeling and studies leading to the development of a CIP project

2. The City Council will adopt and update annually a five-year Capital Improvement Plan including anticipated funding sources

3. CIP Budget Carryover: Appropriations for CIP projects lapse three years after budget adoption a. Projects which lapse from lack of project account appropriations may be resubmitted for inclusion in a subsequent CIP
Internal Service Funds
The city will allocate the operating costs of the administrative support departments among all operating departments.

1. Risk Management Fund pays for all insurance premiums, benefit and settlement payments and administrative operating expenses. These annual costs will be allocated to the other city funds for the services and shall be set to equal the annual expenses of the fund

2. Vehicle & Equipment Fuel Fund pays for bulk gasoline purchases and is allocated by the consumption of each department of the city
Grant Management
The city shall actively pursue federal, state and other grant opportunities when deemed appropriate. Before accepting any grant, the city shall thoroughly consider the implications in terms of ongoing obligations that will be required in connection with acceptance of said grant. The term of grant funding positions should be clearly identified and presented to City Council for approval. It is mandatory to disclose if General Fund revenues will be needed to fund a position after the grant expires. Grant funding should be considered to leverage city funds.

Programs financed with grant monies will be budgeted in separate cost centers and the service program will be adjusted to reflect the level of funding.
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55 Investment Policy
Purpose
This statement is intended to provide guidelines for the prudent investment of the City of Sanger’s temporary idle cash for all funds, and outline the policies for maximizing the efficiency of the city’s cash management system. The ultimate goal is to enhance the economic status of the city while protecting its pooled cash.

The normal operating funds of the city shall be governed by the constraints imposed by this policy. However, recognizing the need for special consideration in investing substantial proceeds from the debt issue activities of the city, the full range of investment opportunities authorized by California Government Code Section 53601 will apply to funds from debt issue activities.

Objective
The city’s cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the city to invest funds to the fullest extent possible. The city attempts to obtain the highest yield obtainable as long as investments meet the criteria established for safety and liquidity.

Prudent Investor Standard
Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived.

The standard of prudence to be used by investment officials shall be “Prudent Investor Rule” (Civil Code Section 2261, et seq.)1. This affords the city a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under current legislation of the State of California (Government Code Section 53601, et seq.).

Objectives
As specified in California Government Code Section 53600.5, when investing, reinvesting, purchasing, acquiring, exchanging, selling and managing public funds, primary objectives, in priority order, of the investment activities shall be:

1. Safety. The safety and risk associated with an investment refers to the potential loss of principal, interest or a combination of these amounts. Safety of principal is the foremost objective of the investment program.

Investments of the City of Sanger shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

2. Liquidity. This refers to the ability to “cash in” at any moment in time with a minimal chance of losing some portion of principal or interest. The investment portfolio will remain sufficiently liquid to enable the city to meet all operating requirement that might be reasonably anticipated.

1 The Prudent Investor Rule states, in essence, that “in investing . . . property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, which men of prudence, discretion and intelligence exercise in the management of their own affairs. . .” 64 CITY OF SANGER
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56 3. Yield. Yield is the potential dollar earnings an investment can provide, and sometimes is described as the rate of return. Yield is a consideration only after the basic requirements of safety and liquidity have been met.

Delegation of Authority
Authority to manage the investment program is derived from California Government Code Section 53600, et seq. Management responsibility for the investment program is hereby delegated to the Administrative Services Director who shall establish written procedures for the operation of the investment program consistent with this investment policy and the requirements of applicable laws. The Administrative Services Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of internal staff and any external investment advisors.

All participants in the investment process shall act as custodians of the public trust and all investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. All investment related activity shall be done in conformance with this policy and all applicable State and Federal laws and regulations.

Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers shall disclose any financial interest in financial institutions that conduct business with the city, and they shall further disclose any personal financial/investment positions that could be related to the performance of the city’s portfolio. Employees and officers shall subordinate their personal investment transactions to those of the city, particularly with regard to the timing of purchases and sales, and shall avoid transactions that might impair public confidence.

Investment Guidelines
All City funds not required for immediate expenditure shall be fully invested or deposited to maximize investment returns. To maximize returns, the economy and market conditions should be monitored in order to assess the probable course of interest rates.

The Administrative Services Director shall utilize those eligible investments instruments as set forth in Government Code Sections 53601 and 53635 while following these guidelines:

1. Safekeeping and Custody. All investments of the city shall have the City of Sanger as the registered owner or shall be kept in custody of the city or the trust department of its designated third party, safekeeping institution. If securities are kept by a safekeeping institution, the city shall have access to buy and sell such securities independently of any broker. While in safekeeping, the city shall have on file from its designated bank, a written statement that the city has a ‘perfected interest’ in all securities held in the trust department. The trust department shall be required to send the city a monthly statement of what is being kept. The Administrative Services Director shall state in the monthly treasurer’s report that the statement from the trustee has been reviewed and that the securities are being adequately protected or insured against risk of loss.
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57 2. Diversification. Investments shall be diversified among institutions, type of securities and maturities.

Investments shall be diversified to eliminate the risk of loss resulting from over concentration of investments in a specific maturity, issuer or class of securities. In establishing a diversification strategy, the following general policies and constraints shall apply:
a. Portfolio maturities shall be matched versus liabilities to avoid undue concentration in a specific maturity sector
b. Maturities selected shall be provide for stability of income and liquidity c. Disbursement and payroll dates shall be covered through liquid investments with a daily maturity date

3. Collateralization. All individual certificates of deposit in excess of $250,000 must be collateralized. Collateral must meet the requirements of California Government Code Section 53652.

4. Financial Institutions. In selecting financial institutions, the creditworthiness shall be considered and the Administrative Services Director shall review the financial history of the institution and utilize only those depositories that are qualified public depositories as established by state law. City funds in excess of the FDIC insured amount shall be invested only in financial institutions sufficiently capitalized to accommodate the city’s cash needs. Investments shall not knowingly be made in any financial institution that practices or supports directly or indirectly, through its actions, discrimination on the basis of race, religion, color, creed, natural or ethnic origin, age, sex or physical disability.

5. Brokers/Dealers. The city shall select only broker/dealers in accordance with the requirements of California Government Code Section 53601.5 who are licensed and in good standing with the California Department of Securities, the Securities and Exchange Commission, the National Association of Securities Dealers or other self-regulatory organizations. Before engaging in investment transactions with a broker/dealer the city shall have received from said firm a signed Certification Form. This form shall attest that the individual has reviewed the City of Sanger’s Investment Policy and understands the policy and intends to present investment recommendations and transactions to the city that are appropriate under the terms and conditions of the Investment Policy.

6. Reporting. The Administrative Services Director shall report monthly to the City Attorney and City Council the type of investment, financial institution, date of maturity, amount of investment, current market value, rate of interest for all securities with a maturity of more than 12 months and a statement that all city investments are in compliance with the city investment policy and all applicable provisions of the California Government Code. Failure by the Administrative Services Director to so report shall cause the City Attorney to notify the City Council of said failure.

7. Scope of Funds. Pursuant to Government Code, Section 53647, the Administrative Services Director shall allocate interest earned to the funds listed in Schedule “A” of this Investment Policy. The funds listed in Schedule “A” may change from time to time because of the addition or deletions to the activities of the city.

No fund with an average monthly cash balance of less than $10,000 will receive further interest unless required otherwise by law. All interest not otherwise allocated shall remain in the General Fund.

8. Liquidity. The City of Sanger strives to maintain the level of investment of all funds as near 100% as possible, through daily and projected cash flow determinations always maintaining sufficient funds available to meet six months of obligations. The basic premise underlying the city’s investment philosophy is, and will continue 66 CITY OF SANGER
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58 to be, to ensure that money is always safe and available when needed.

Investments Permitted and Limitations
Allowable investments for the portfolio of The City of Sanger are limited by California Government Code Sections 53601 et seq. 53635. Percentages of Investment Participation and percentages of Maximum, Participation apply at the time of purchase. In no event, shall investment maturities exceed five years.

U.S. Treasury Securities
United States Treasury notes, bonds, bills or certificates of indebtedness, or those for which the full faith and credit of the United State are pledged for the payment of principal and interest.

Maximum Maturity 5 years
Investment Participation 100%
Federal Agencies Securities
Obligations issued by Federal Government agencies and Government Sponsored Enterprises (U.S.

Instrumentalities) such as the Federal Farm Credit Bank (FFCB), the Federal Home Loan Bank (FHLB), the Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC) and other similar securities. Such securities are obligations of the agencies themselves, but there is also an implied guarantee by the United States Government.

Maximum Maturity 5 years
Investment Participation 100%
Certificates of Deposit
Issued by commercial banks and credit unions with federal deposit insurance available for amounts up to $250,000. Financial institutions must provide collateral for deposits over $250,000.

Maximum Maturity 5 Years
Investment Participation 30%
Negotiable Certificates of Deposit
Issued by commercial banks and credit unions with federal deposit insurance available for amounts up to $250,000.

Maximum Maturity 5 years
Investment Participation 30%
Local Agency Investment Fund (LAIF)
The Local Agency Investment Fund (LAIF) is a special fund in the California State Treasury created and governed pursuant to Government Code Sections 16429.1 et seq. It is a pooled investment fund managed by the State Treasurer’s office for the exclusive benefit of governmental entities within California. Principal amount withdrawal of $15 million or greater need 24-hour notice and less than $15 million may be withdrawn the same day.
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59 Maximum Maturity N/A
Investment Participation Maximum allowed by LAIF
Medium –Term Corporate Notes
Medium Term Notes of a maximum of five years maturity issued by corporations organized and operating with the United States or by depository institutions licensed by the United States or any states and operating within the United States. A rating agency must rate notes eligible for investment “AAA” or “AA”. If the credit rating of the security falls below the “A” grade, it must be sold and removed from the city portfolio.

Maximum Maturity 5 years
Investment Participation 30%

Program to Encourage Local Development
To encourage local economic development, local financial institutions will be utilized to provide investment products for a portion of the city’s portfolio. Such products will not necessarily result in maximum earnings for the portfolio. However, the loss of short-term investment yields may be offset by the potential expansion of the tax base. Local financial institutions eligible for participation in this program are defined as any financial institution whose deposits are insured by the Federal Deposit Insurance Corporation (for commercial and savings banks), Savings Association Insurance Fund (for savings and loans associations) and the National Credit Union Share Insurance Fund (for credit unions) and organized and chartered under the laws of the United States or the State of California. Local institutions shall mean any financial institution headquartered in Fresno County or any financial institution with a full-service branch in Fresno County. The institution shall be able to collateralize the city funds in accordance with California Government Code Section 53652.

Internal Controls
A system of internal controls will be maintained to assure compliance with Federal and State regulations, city council direction, and prudent cash management procedures. There will be an annual audit conducted by an independent outside auditing firm to ensure compliance with all regulations and the investment policy of the city.

Statement of Investment Policy
The City of Sanger’s investment policy shall be adopted by resolution of the City Council. The policy shall be reviewed annually by the City Council and they must approve any modifications.

Allocation of Interest

Schedule “A”

1. General Fund

2. Gas Tax Funds (2106, 2107, 2107.5 and 2105)

3. Transportation Development Act Funds (Articles III and VIII) 68 CITY OF SANGER
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60 4. Measure “C” Funds

5. Redevelopment Agency Funds

6. Sewer Operations Fund

7. Water Operations Fund

8. Disposal Operation Fund

9. Ambulance Operations Fund

10. Developers Fee Fund

11. Risk Management Fund

12. ISTEA Fund

13. Federal and State Grant Funds

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61 Fund Balance Policy
Purpose
This policy establishes the procedures for reporting, within the annual financial statements, unrestricted fund balance (comprised of Committed, Assigned, and Unassigned categories) within the city’s governmental funds:

General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds.

Definitions
Fund balance is the difference between the assets and liabilities reported in the city’s governmental funds.

There are generally limitations on the purpose for which all or a portion of the resources of a governmental fund may be used. The force behind these limitations can vary significantly, depending upon their source.

Consequently, the fund balance reported in the annual financial statements is categorized into five components whereby each component identifies the extent to which the city is bound to honor constraints on the specific purposes for which amounts in the fund can be spent. The five components of fund balance are as follows:
 Nonspendable. Resources that are 1) not in spendable form, such as inventories, prepaids, long-term receivables, or non-financial assets held for resale, or 2) required to be maintained intact such as an endowment.
 Restricted. Resources that are subject to externally enforceable legal restrictions; these restrictions would be either 1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or 2) imposed by law through constitutional provisions or enabling legislation.
 Committed. Resources that are constrained to specific purposes by a formal action of the City Council such as an ordinance or resolution. The constraint remains binding unless removed in the same formal manner by the City Council. Council action to commit fund balance must occur within the fiscal reporting period while the amount committed may be determined subsequently.
 Assigned. Resources that are constrained by the city’s intent to be used for specific purposes, but that are neither restricted nor committed.
 Unassigned. Within the General Fund, the residual resources, either positive or negative, in excess of what can be properly classified in one of the other four fund balance categories. Within all other governmental funds, the negative residual resources in excess of what can be properly classified as nonspendable, restricted, or committed.

Policy
When expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the city’s policy is to first apply restricted fund balance. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the city’s policy is to first apply committed fund balance, then assigned fund balance, and finally unassigned fund balance.
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62 This policy delegates to the Administrative Services Director the authority to assign unrestricted fund balance amounts where the city’s intent is for those amounts to be used for specific purposes. This delegation of authority is for the sole purpose of reporting these amounts in the annual financial statements.

The city has established a General Fund minimum fund balance policy. At the end of each fiscal year, the city will strive to have a General Fund minimum fund balance of 15% of the next year’s General Fund annual budgeted operating expenditures, as calculated by the Administrative Services Director. This target amount has been established in order to provide a reasonable level of assurance that the city’s day-to-day operations will be able to continue even if circumstances occur where revenues are insufficient to cover expenditures. The General Fund’s minimum fund balance policy is reported in the notes to the annual financial statements. The minimum fund balance is shown in the annual financial statements as unassigned fund balance.

This policy has been prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy.

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63 Utility Enterprise Fund Balance Reserve Policy
Purpose
The delivery of water, wastewater and solid waste services are accounted for in Enterprise Funds. These “business-type activities” are operated in a manner similar to businesses in the private sector and are primarily funded through user fees and charges. All costs related to providing these services, including direct and indirect operating costs, capital improvements and depreciation are supported by user charges and fees and shall not be subsidized by the General Fund.

It shall be the policy of the city to establish reserve fund guiding principles for water, wastewater and solid waste services and to maintain a rate stabilization account as part of these reserve policies.

Section 1. Operating Reserve Funds
Each utility operating reserve fund is to be used for unanticipated events that impair the ability of the city to provide specific utility services in its normal course of business. The methodology to establish these reserve funds shall be based upon the annual adopted operating budget for each fund which represents the amount necessary to provide for three months of operations in the event of a major disruption to revenues. The use of these reserve funds shall be restricted to emergency situations resulting from the loss of revenues and must be replenished before the end of each fiscal year.

Section 2. Capital Reserve Funds
A Capital Reserve fund is a fund used to accumulate a set amount of excess revenues for the purpose of financing certain capital improvements on a pay-as-you-go basis when the improvement has a fairly short life expectancy or the use of bond financing is not cost effect. Major long –term capital infrastructure projects may be financed through enterprise bonds. Small, unanticipated capital projects may also be financed through the capital reserve fund. The Public Works Director with the approval of the City Manager shall determine an appropriate “contribution” to the capital reserve fund each year and identify it as part of the Capital Improvement Budget.

Section 3. Rate Stabilization Fund – Disposal
The purpose of the Rate Stabilization Fund is to maintain a prescribed stable balance in reserve as a means to mitigate future rate increases. In fiscal year 2012/2013 the city contracted with Sunset Waste Systems for the collection and disposal of solid waste. As part of that contract Sunset Waste Systems purchased the city’s fixed assets. The amount of the Rate Stabilization Reserve for the disposal fund shall be the gain on sale of those assets in fiscal year 2012/2013. The use of this reserve fund is limited to only operations and maintenance related expenses and not capital improvements.

Section 4. Replenishment of Reserves
The Director of Public Works with the approval of the City Manager shall establish a replenishment schedule pursuant to the guidelines provided in this policy.
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64 Debt Management Policy
Introduction
The City of Sanger has established this Debt Management Policy to provide clear and comprehensive guidelines for the issuance and financial management of the City of Sanger’s debt portfolio. This policy confirms the commitment of the Council, management, staff and other decision makers to adhere to sound financial management practices, including full and timely repayment of borrowings, achieving the lowest possible cost of capital within prudent risk parameters. Priorities of this policy are:
 Achieve the lowest cost of capital
 Maintain a prudent level of financial risk
 Preserve future financial flexibility
 Maintain full and complete financial disclosure and reporting  Obtain highest practical credit ratings and good investor relations  Ensure compliance with state and federal laws and regulations

Scope
The guidelines established by this policy will govern the issuance and management of all debt funded for long term capital financing needs and not for general operating functions. The Finance department recognizes that changes in the capital markets and other unforeseen circumstances may require exceptions to this debt management policy. In cases which require exceptions to the Debt Management Policy, approval from the City Council will be necessary for implementation.

Responsibilities
The city’s debt program for all City funds shall be operated in conformance with applicable federal, state and other legal requirements, including the Sanger Municipal Code.

Pursuant to the provisions of Sections 37209 and 40805.5 of the Government Code of the State of California, the Administrative Services Director (Director of Administrative Services) shall be the head of the finance department and shall be responsible for all the financial affairs of the city. Responsibility for managing and coordinating all activities related to the structure, issuance and administration of long- and short-term debt obligations shall rest with the Administrative Services Director.

No debt obligations shall be presented to the City Council for their authorization without the joint assessment and recommendation of the City Manager, Administrative Services Director and City Attorney.

The Administrative Services Director shall be responsible for maintaining good communication with rating agencies, investors and other debt related service providers about the city’s financial condition and will follow a policy of full disclosure.

Types of Debt
There are a number of market factors that will affect the success of a bond offering and each should be carefully considered before selecting a method of sale. These factors include, but are not limited to, 1) market perception 73 CITY OF SANGER
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65 of the city’s credit quality, 2) interest rate volatility.3) size of the proposed issue, 4) complexity of the proposed issue, and 5) competition with other issuers for investor interest (bond supply).

The following are the types of debt the city could issue:

New Money Bonds
New Money bond are bonds issued to finance the cost of capital improvement projects or other large and extraordinary costs as approved by the City Council.

Refunding Bonds
Refunding bonds are bonds issued to refinance (refund) previously issued outstanding debt. The city may issue refunding bonds to refinance the principal of and interest on outstanding bonds or other debt to achieve debt service savings, restructure schedule debt service or convert from variable or fixed interest rate, change or modify the source(s) of payment and security for the refunded debt, or modify covenants otherwise binding upon the city. Refunding may be issue either on a current or advance basis.

Revenue Bonds
Revenue bonds are generally issued by enterprise funds that are financially self-sustaining without the use of taxes and therefore rely on the revenues collected by the enterprise fund to repay the debt.

Assessment Bonds
The Improvement Bond Act of 1915 (Streets and Highways Code Section 89500 et seq.) allows the city to issue bonds to finance the “specific benefit” improvements on the real property within its jurisdiction provided by the city. Installments are collected by posting to the secure property tax roll of the county.

General Obligation (GO) Bonds
In California, GO Bonds require a supermajority voter approval. Most GO bonds are backed by the issuer’s ability to level ad valorem tax in amounts sufficient to meet debt service requirements.

Certificate of Participation
Also known as “COP”, this security represents a share of an issuer’s lease payment. When a City finances a public facility through a lease-purchase transaction, the interest in that City’s lease payment often is assigned to a third party that issues certificates of participation. The certificates represent a share of the lease payment to be received by the investor.

Debt Term
The City Council recognizes that any new debt obligation will have an impact on the long-term affordability of all outstanding debt and any future planned debt, as well as budgetary impacts associated with the maintenance and operating costs of debt-financed facilities.

Term of Debt
Debt will be structured for the shortest period possible, consistent with a fair allocation of costs to current and future beneficiaries or users. Debt shall not be issued for a term that exceeds the useful life of the debt-financed asset.
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66 Debt Repayment
Typically, the city desires level debt service payments over the term of the debt. However, the cost of capital, financial risk, current economic conditions, future financial flexibility, credit rating and available cash flow will be evaluated to determine the most appropriate method of debt amortization for each debt issue. Notwithstanding the above, back loading of debt service will be evaluated as the circumstances dictate. Back loading occurs when debt service payments are lower in the initial years of a debt term and higher toward the later years of a debt term.

Debt Issuance
The city has the capacity to issue long- and short-term debt and to refund any outstanding debt. The following section details the purposes of debt issuance, the method of sale for such debt and the practices for obtaining professional assistance in the debt issuance process.

Long-term debt
Long-term debt may be used to finance the acquisition or improvement of land, infrastructure, facilities or equipment for which it is appropriate to spread the costs of such over more than one budget year. Long-term debt may be used to fund capitalized interest, cost of issuance, required reserves and any other financing related costs that may be legally capitalized. Long-term debt should not be used to fund City operating costs.

Short-term debt
Short-term debt will be considered as an interim source of funding in anticipation of long-term debt. Short-term debt may be issued for any purpose for which long- term debt may be issued, including capitalized interest and financing-related costs.

Short-term debt is also appropriate to address legitimate short-term cash flow requirements during a given fiscal year to fund the operating costs of the city to provide necessary public services. The city will not engage in short-term borrowing solely for the purpose of generating investment income.

Refunding
Refunding opportunities will be identified by periodic review of outstanding debt obligations. Refunding will be considered when there is a net economic benefit from the refunding. Non-economic refunding may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status, issuer or other non- economic factors related to the debt.

Method of sale
Debt is typically issued under either a competitive or a negotiated sale. The city shall have the flexibility to determine which method of sale is appropriate for each debt issuance. Determination of the appropriate method of sale will rest collectively with the City Manager, Administrative Services Director and City Attorney.

Private Placement
The city may determine that private placement of debt is most appropriate. Use of private placement will be considered collectively by the City Manager, Administrative Services Director and City Attorney. 75 CITY OF SANGER
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67 Pooled Financing
The city may also consider the use of pooled financing as a method of accessing the capital markets. Use of pooled financing will be evaluated collectively by the City Manager, Administrative Services Director and City Attorney on a case-by-case basis.

Selection of Financing Professionals
Selection of financing professionals (financial advisor, underwriter, bond counsel, disclosure counsel, trustee, etc.) shall generally be on a competitive basis; however, the City Manager is authorized to select financing professionals on a sole source basis. Selection shall balance service (experience, professional reputation and capabilities) with costs.

Debt Capacity
Article XVI, Section 18 of the California Constitution (the “debt limit”) prohibits cities from entering into indebtedness or liability that in any year exceeds the income and revenue provided for such year unless the city first obtains two-thirds voter approval for the obligation.

Determining what the city’s debt capacity is at any point in time is difficult. It depends on a number of factors including market conditions, amount of undesignated fund balance in the General Fund, fluctuating cash balances, financial policies, management and staff experience, new or existing revenues to support additional debt and availability of financial consultants to assist in financial analysis. In the development of this Debt Policy, the goal is to serve as a framework within which the city can evaluate each potential debt issuance. This Debt Policy is not to be so restrictive that it interferes with the city’s legitimate efforts to prudently provide public services and facilities.

Performance Standards
The city strives to maintain “investment grade” standing in the municipal market. Below is an Investment Grad Table of the three (3) major rating agencies:

Moody’s
Investors
Service Inc.

Standard &
Poor’s
Corporation
Fitch
Investors
Service Inc
Definition
Aaa AAA AAA Highest rating assigned. Very strong security.

Aa AA AA Very strong security, Only slightly below the best rating.

A A A Average security but more subject to adverse financial and economic developments.

Baa BBB BBB Adequate capacity to secure debt. Adverse developments may affect ability to meet debt service requirements.

Note: Moody’s use the designation “1” to indicate a greater strength with the “Baa” “A” and “Aa” categories. Standard and Poor’s and Fitch uses “+” and “-“ to indicate relative strength or weakness in the “BBB”, “A” and “AA” categories.

76 CITY OF SANGER
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68 Interfund Borrowings
The city may borrow internally from other funds with temporary cash surpluses to meet short- term cash needs in lieu of issuing debt. The fund(s) from which the money is borrowed shall be repaid with interest at the average earnings rate of the city investment pool. Interfund borrowing extending for more than one year will be brought to the City Council for approval.

On-Going Debt Administration
The Director of Administrative Services will regularly review the city’s outstanding obligations, particularly in declining interest rate environment. When rates begin to approach levels at which refunding is cost effective, the city shall select a financing team to begin preparations for a refunding issue.

Continuing Disclosure
The Finance staff will ensure that the city’s annual financial statements and associated reports are posted on the city’s web site. The city will also contract with consultant(s) to comply with the Securities and Exchange Commission Rule 15c2 by filing its annual financial statements and other financial and operating date for the benefit of its bondholders on the Electronic Municipal Market Access (EMMA) website of the Municipal Securities Rulemaking Board (MSRB).

Arbitrage Rebate Compliance and Reporting
The use and investment of bond proceeds must be monitored to ensure compliance with arbitrage restrictions.

Existing regulation require that issuers calculate rebate liabilities related to bond issues with rebates paid to the Federal Government every five years and as otherwise required by applicable provisions of the Internal Revenue Code and regulations. The Director of Administrative Services shall contract with a specialist to ensure that proceeds and investments are tracked in a manner that facilitates accurate, complete calculations and if necessary, timely rebate payments.

Debt Management Policy Review
The Director of Administrative Services shall review this debt management policy at a minimum of every five years and recommend any changes to the City Manager and City Council.

77 CITY OF SANGER
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CHART OF ACCOUNTS
78 CITY OF SANGER
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FUND DEPARTMENT DIVISION OBJECT
101 GENERAL FUND 001 CITY COUNCIL 101 DEFAULT 1### ASSET 202 MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL 005 CITY MANAGER 101 CFD 2### LIABILITY 203 MEASURE C EXT-BICYCLE FACILITIES 020 ADMINISTRATIVE SERVICES 101 CITY COUNCIL 3### FUND BALANCE (EQUITY) 206 MEASURE C EXT-ADA 030 PUBLIC WORKS 101 FIRE & EMS 4### REVENUE 207 MEASURE C EXT-STREET 040 POLICE 101 LOW AND MODERATE 5### EXPENSE: PERSONNEL 208 MEASURE S DISTRICT SALES TAX 050 FIRE & EMS 101 NON-DEPARTMENTAL 6### EXPENSE: OPERATIONS 211 GAS TAX FUND 060 COMMUNITY DEVELOPMENT 101 PARKS & RECREATION 7### EXPENSE: CAPITAL OUTLAY 212 LOCAL TDA ART 8 STREETS 070 PUBLIC WORKS 101 PLANNING 8### EXPENSE: OTHER 213 LOCAL TDA ART 3 PED/BIC 080 ECONOMIC DEVELOPMENT 101 POLICE 9### TRANSFERS 215 MEASURE C - STREET MAINTENANCE 090 NON-DEPARTMENTAL 101 PUBLIC WORKS 216 MEASURE C EXTENSION-FLEXIBLE 102 PROP 68
217 TEA 21/RSTP/CMAQ 102 SLESF
221 DEVELOPERS FEE FUND 103 CFD
225 AIR QUALITY PROJECTS 104 COPS HIRING RECOVERY
226 URBAN GREENING GRANT 201 BUILDING
228 ASSET FORFEITURE FUND 201 INFORMATION SYSTEMS
241 LANDSCAPE/LIGHTING DIST NO 1 201 STREETS
244 LANDSCAPE/LIGHTING DIST NO 2 202 PARKS
248 ABC GRANT 203 COMMUNITY SERVICES
251 COMMUN DEV BLOCK GRANT (CDBG) 203 LOW AND MOD
252 AREA AGENCY ON AGING GRANT 205 SJVAPCD GRANT
255 LOCAL PUBLIC SAFETY FUNDS 220 MEASURE S - POLICE (GANG) 256 SUPP LAW ENFRCMNT/AB3229 SLESF 301 CITY CLERK/PERSONNEL 258 PETSMART CHARITIES GRANT 301 ECONOMIC DEVELOPMENT
261 COMMUNITY FACILITIES DISTRICT 301 FACILITIES
271 BULLETPROOF VEST PROGRAM GRANT 302 AMBULANCE
274 STATE HOMELAND SECURITY GRANT PROGRAM 302 DEVELOPERS FEES 283 CAL HOME/BEGIN PROGRAM 303 DEVELOPERS FEES
290 U.S. DEPARTMENT OF COMMERCE (EDA) GRANT 304 DEVELOPERS FEES 296 AMERICAN RESCUE PLAN 2021 304 EQUIP MAINT
297 PRIVATE GRANTS FUND 305 DEVELOPERS FEES
298 STATE GRANTS FUND 306 DEVELOPERS FEES
299 FEDERAL GRANTS FUND 307 DEVELOPERS FEES
381 REDEVELOPMENT OBLIGATION RETIREMENT FUND 308 DEVELOPERS FEES 383 SOUTH KINGS GROUNDWATER SUSTAINABILITY A 309 DEVELOPERS FEES 486 SANGER HOUSING AUTHORITY 311 DEVELOPERS FEES
487 SANGER FINANCING AUTHORITY 313 DEVELOPERS FEES
611 WATER OPERATIONS FUND 314 DEVELOPERS FEES
621 SEWER OPERATIONS FUND 315 DEVELOPERS FEES
631 DISPOSAL OPERATIONS FUND 316 DEVELOPERS FEES
712 ADMINISTRATION 317 DEVELOPERS FEES
721 EQUIPMENT FUEL FUND 401 RISK MANAGEMENT/INSURANCE
731 RISK MANAGEMENT FUND 401 SJVAPCD GRANT
401 WATER
402 IGT
501 RDA - ECONOMIC
501 RISK MANAGEMENT/INSURANCE
501 SEWER
601 DISPOSAL
901 ONE-TIME ITEMS

FUND - DEPARTMENT - DIVISION - OBJECT
# # # - # # # - # # # - # # # #

CHART OF ACCOUNTS
79 CITY OF SANGER
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OPERATING BUDGET DETAIL
80 CITY OF SANGER
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [101] GENERAL FUND
[731]INFLOWS BEGINNING BALANCE 4,984,086 4,935,949 6,849,500 8,184,400 [101]INFLOWS INFLOWS 13,715,162 23,746,100 15,481,938 15,410,700 14,529,800 15,812,000 [101]OUTFLOWS OUTFLOWS 13,763,300 15,492,900 13,568,343 15,664,500 13,194,900 15,953,800 NET CHANGE (48,137) 8,253,100 1,913,595 (253,800) 1,334,900 (141,800) [101] GENERAL FUND : TAXES
101-090-101-4001 PROP TAX - SECURED CURRENT 1,669,756 1,703,200 1,764,664 1,801,400 1,801,400 1,855,400 101-090-101-4002 PROP TAX - UNSECURED CURRENT 88,704 79,500 97,638 100,600 103,700 103,600 101-090-101-4003 PROP TAX - PRIOR SECURED - - - 1,822,600 160,200 605,400 101-090-101-4004 PROP TAX - PRIOR UNSECURED 3,820 21,100 19,731 20,000 20,000 20,600 101-090-101-4005 PROP TAX - SUPPLEMENTAL SEC 50,298 75,100 54,939 70,400 70,400 72,500 101-090-101-4006 PROP TAX - SUPPLEMENTAL UNSEC 641 400 933 1,300 15,400 1,300 101-090-101-4015 PROPERTY TAX-IN LIEU 42 - - - - - 101-090-101-4105 SALES TAX 2,639,289 2,617,100 3,288,087 2,991,200 2,991,200 3,471,700 101-090-101-4108 IN LIEU SALES TAX - - - - - - 101-090-101-4165 PROPERTY TRANSFER TAX 51,451 52,400 94,986 60,600 60,600 60,600 101-090-101-4336 HOMEOWNER PROPERTY TAX RELIEF - - - - - - 101-090-101-4382 IN LIEU PROPERTY TAX 250,000 250,000 250,000 250,000 250,100 250,000 TOTAL : TAXES 4,754,001 4,798,700 5,570,978 7,118,100 5,473,000 6,441,100 [101] GENERAL FUND : OTHER TAXES
101-090-101-4120 TRANSIENT OCCUPANCY TAX 4,373 2,900 2,291 2,100 3,400 2,100 101-090-101-4130 UTILITY USERS TAX 1,396,600 1,472,200 1,575,405 1,721,200 1,721,200 1,772,800 101-090-101-4135 UTILITY USERS TAX - WATER 124,895 127,400 127,242 129,300 129,300 133,200 101-090-101-4150 FRANCHISE TAX/NATURAL GAS 73,636 75,100 76,377 76,700 126,800 79,000 101-090-101-4151 FRANCHISE TAX/ELECTRICITY 123,999 126,500 131,881 129,100 141,500 133,000 101-090-101-4152 FRANCHISE TAX/CABLE TV 135,802 138,200 141,982 141,900 141,900 146,200 101-090-101-4154 FRANCHISE TAX/FEE DISPOSAL 154,502 158,400 160,624 162,800 162,800 167,700 101-090-101-4160 BUSINESS LICENSE TAX 105,473 93,200 90,307 96,800 116,300 99,700 101-090-101-4161 BUSINESS LICENSE ADMIN FEE 18,724 19,300 18,354 - - - 101-090-101-4341 MOTOR VEHICLE IN LIEU OF TAX 2,353,367 2,355,900 2,356,896 2,427,700 2,567,100 2,500,500 TOTAL : OTHER TAXES 4,491,370 4,569,000 4,681,360 4,887,600 5,110,400 5,034,200 [101] GENERAL FUND : INTERGOVERNMENTAL
101-040-101-4338 POST REIMBURSEMENTS-POLICE 37,797 14,400 11,023 13,800 13,800 13,800 101-040-101-4351 SB-90 POLICE STATE REIMBURSE - 100 32,650 200 200 200 101-040-101-4858 SUSD SRO REIMBURSEMENTS 169,664 144,700 169,664 169,700 169,700 169,700 101-050-101-4329 FEMA GRANT - 500 495 65,000 65,000 - 101-050-101-4352 FIRE STATE REIMBURSE 61,995 247,900 223,686 164,700 164,700 86,700 101-050-101-4432 AMBULANCE-GEMT REIMBURSEMENT 17,212 - 45,931 - - - 101-050-101-4435 COUNTY EMS REIMBURSEMENTS 16,875 15,700 16,875 17,400 17,400 17,400 101-050-101-4968 IGT REIMBURSEMENT (FEDERAL) 1,416,683 1,767,400 1,188,318 605,500 1,005,200 1,633,700 101-090-101-4385 INDIRECT COST PLAN RECOVERY 476,000 476,000 476,000 - - - TOTAL : INTERGOVERNMENTAL 2,196,225 2,666,600 2,164,641 1,036,300 1,436,000 1,921,500 [101] GENERAL FUND : SERVICE & FEES
101-030-101-4501 YOUTH SPORTS FEES 12,407 4,400 2,935 24,500 24,500 24,500 101-030-101-4505 ADULT SPORTS FEES 25,629 7,500 1,409 7,300 22,800 7,300 101-030-101-4510 AQUATICS FEES 12,806 14,900 22,475 35,000 35,000 35,000 101-030-101-4535 RENTAL OF COMMUNITY CENTER 22,472 4,600 (3,348) 25,200 25,200 25,200 101-030-101-4540 RENTAL OF PARK FACILITIES 6,330 2,300 690 8,400 14,400 8,400 101-040-101-4421 POLICE-SPECIAL SERVICES 36,836 37,200 40,612 44,000 44,000 44,000 101-040-101-4422 POLICE-REPORTS 5,865 6,400 5,730 5,700 6,600 5,700 101-040-101-4875 ANIMAL CONTROL SERVICES 3,820 2,300 1,789 1,500 2,300 1,500 101-050-101-4406 SALE OF MAPS/PLANS/DOCUMENTS 307 300 435 600 600 500 101-050-101-4431 AMBULANCE-EMERGENCY SERVICES 1,144,917 1,464,200 1,164,682 1,349,700 1,349,700 1,400,000 101-050-101-4433 AMBULANCE-BAD DEBT RECOVERY 3,467 3,200 100 3,700 3,700 - 101-050-101-4450 PLAN CHECK FEE-BLDG & SAFETY 5,783 2,100 2,785 2,500 2,500 2,500 101-050-101-4451 FIRE PREVENTION FEES 21,928 22,300 16,205 15,600 22,300 15,600 101-050-101-4959 CPR FIRST AID CLASSES 1,690 400 40 100 100 100 101-060-101-4436 CODE ENFORCEMENT ABATEMENT FEES 965 500 2,100 1,200 1,200 1,200 101-060-101-4441 ZONING & SUBDIVISION FEES 12,784 9,300 8,695 9,600 9,600 9,600 101-060-101-4447 MITIGATION/MONITORING FEES 3,000 2,600 3,000 3,100 3,100 3,100 101-060-101-4450 PLAN CHECK FEE-BLDG & SAFETY 111,521 85,000 115,108 98,200 129,000 98,200 The General fund is the City's general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue. 81 CITY OF SANGER
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-060-101-4451 FIRE PREVENTION FEES - - 453 - - - 101-060-101-4452 FINAL SITE PLAN INSPECTION 1,560 700 990 900 900 900 101-060-101-4453 MINOR DEVIATION FEE 1,992 1,700 2,242 2,000 4,400 2,000 101-060-101-4455 SUBDIVISION INSPECTION FEE 5,135 4,400 7,689 5,900 14,400 5,900 101-070-101-4562 WATER SERVICE/PENALTIES 1,506 400 (0) (100) 200 (100) 101-090-101-4403 PHOTOCOPY FEES 21 - 67 100 100 100 101-090-101-4407 NSF CHARGE 492 500 492 500 500 500 TOTAL : SERVICE & FEES 1,443,233 1,677,200 1,397,376 1,645,200 1,717,200 1,691,700 [101] GENERAL FUND : LICENSES, PERMITS & FEES
101-040-101-4210 ANIMAL LICENSE FEES 1,158 1,000 769 800 800 800 101-040-101-4212 DANCE PERMITS 91 100 - 100 300 100 101-040-101-4831 STATE FINGERPRINT FEES 1,374 1,000 986 1,100 1,100 1,100 101-060-101-4215 BUILDING PERMITS 391,338 205,100 213,838 350,000 350,000 350,000 101-060-101-4831 SB1473-BUILDING PERMIT FEES 2,306 1,100 113 400 400 400 TOTAL : LICENSES, PERMITS & FEES 396,268 208,300 215,706 352,400 352,600 352,400 [101] GENERAL FUND : USES OF MONEY & PROPERTY
101-050-402-4801 INTEREST REVENUE - 100 1,405 800 800 800 101-050-402-4950 PROCEEDS FROM SALE OF BONDS (FIRE STATION) - 8,626,100 - - - - 101-090-101-4801 INTEREST INCOME 37,836 14,000 15,102 14,500 14,500 14,500 101-090-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 7,798 12,500 (18,420) 16,500 16,500 16,500 101-090-101-4901 SALE OF REAL PROPERTY - - - - - - TOTAL : USES OF MONEY & PROPERTY 45,633 8,652,700 (1,914) 31,800 31,800 31,800 [101] GENERAL FUND : OTHER REVENUES
101-030-101-4312 WONDERFUL GRANT-HEALTHY SANGER - - - - - - 101-030-101-4322 SENIOR DEPOSITS-C1 2,305 800 - 100 100 100 101-030-101-4323 SENIOR DEPOSITS-C2 150 - - - - - 101-030-101-4841 CONTRIBUTIONS & SPONSORSHIPS - - - - 5,600 - 101-030-101-4869 MISCELLANEOUS REVENUE 75 - - - 1,600 - 101-040-101-4702 COURT FINES-NON TRAFFIC 46,191 48,300 53,934 49,300 49,300 49,300 101-040-101-4703 DUI COST RECOVERY 40 - - 100 100 100 101-040-101-4704 PARKING TICKET FINES 6,913 4,300 4,519 4,000 4,000 4,000 101-040-101-4841 CONTRIBUTIONS & SPONSORSHIPS - - - - 2,500 - 101-040-101-4863 ANIMAL ADOPTION FEES 150 100 85 - - - 101-040-101-4869 MISCELLANEOUS REVENUE 3,618 2,400 550 2,100 7,300 2,100 101-040-101-4962 INSURANCE REIMBURSEMENTS - - 150,804 - - - 101-050-101-4841 CONTRIBUTIONS & SPONSORSHIPS 2,500 2,200 - - 2,500 - 101-050-101-4862 MSI FEES OTHER 4,548 3,000 3,900 3,600 3,600 3,600 101-050-101-4869 MISCELLANEOUS REVENUE 23,270 36,000 30,959 5,600 5,600 5,600 101-050-101-4969 FCC-TRAINING 1,842 4,900 11,747 5,100 5,100 5,100 101-060-101-4810 SMIP-STRONG MOTION FEES - 5,000 5,000 - - - 101-060-101-4830 SMIP-STRONG MOTION FEES 469 200 127 (400) - (400) 101-060-101-4869 MISCELLANEOUS REVENUE 8,000 1,900 1,000 2,100 2,100 2,100 101-070-101-4869 MISCELLANEOUS REVENUE 3,121 100 215 300 300 300 101-070-201-4869 MISCELLANEOUS REVENUE 6,133 - - - 1,000 - 101-070-301-4810 RENTAL SANGER YOUTH CENTER 54,669 39,400 56,478 56,500 56,500 56,500 101-070-301-4811 SYC UTILITY REIMB 14,991 8,700 15,404 14,900 14,900 14,900 101-090-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 1,000 - 5,800 - 13,100 - 101-090-101-4865 CASH SHORT/OVER 204 - 1 100 100 100 101-090-101-4869 MISCELLANEOUS REVENUE (COVID RELIEF) 13,815 583,500 587,623 24,000 24,000 24,000 101-090-101-4966 W/C REIMBURSEMENTS 159,589 151,400 243,596 171,900 209,400 171,900 TOTAL : OTHER REVENUES 353,592 892,200 1,171,744 339,300 408,800 339,300 [101] GENERAL FUND : TRANSFERS
101-040-101-4894 TRANSFER FROM LOCAL PUBLIC SAFETY - - 600 - - - 101-090-101-4880 TRANSFER FROM LDSCP & LTG. FUND - 281,400 281,448 - - - 101-090-101-4906 TRANSFER FROM DUI FUND 34,840 - - - - - TOTAL : TRANSFERS 34,840 281,400 282,048 - - - [101] GENERAL FUND : CITY COUNCIL : PERSONNEL
101-001-101-5110 DIRECT LABOR-REGULAR 44,038 44,300 44,026 44,400 41,500 49,100 101-001-101-5210 PERS EXPENSE 14,166 10,700 9,226 11,200 10,500 2,200 101-001-101-5219 PERS OBLIGATION BOND - - - - 700 5,900 101-001-101-5220 SOCIAL SECURITY 5,443 3,400 5,389 3,400 5,000 3,600 101-001-101-5310 HEALTH INSURANCE 59,112 68,300 61,904 63,100 70,300 79,100 82 CITY OF SANGER
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-001-101-5320 WORKERS COMPENSATION 639 200 593 300 500 5,500 101-001-101-5340 EMPLOYEE ASSISTANCE PROGRAM 20 - 19 100 - 100 101-001-101-5350 FITNESS PROGRAM 13 - 13 100 - 100 101-001-101-5410 AUTO ALLOWANCE 24,146 24,100 23,471 25,600 21,600 26,000 101-001-101-5411 CELL PHONE ALLOWANCE 1,457 1,500 1,449 1,600 1,300 2,200 TOTAL : PERSONNEL 149,034 152,500 146,091 149,800 151,600 173,800 [101] GENERAL FUND : CITY COUNCIL : OPERATIONS
101-001-101-6110 OFFICE SUPPLIES 128 100 1,487 1,300 500 1,300 101-001-101-6124 SUPPLIES-OTHER 768 600 628 800 100 800 101-001-101-6240 SVCS-LEGAL COUNSEL 27,415 27,400 37,436 39,400 39,400 39,400 101-001-101-6241 SERVICES-LEGAL LITIGATION 8,543 1,500 338 1,600 2,100 1,600 101-001-101-6290 SVCS-PROFESSIONAL SERVICES 5,014 2,300 72 1,000 300 1,000 101-001-101-6431 GENERAL LIABILITY PREMIUMS 1,810 2,800 2,727 3,300 3,300 3,300 101-001-101-6432 PROPERTY PREMIUMS 427 700 703 800 800 800 101-001-101-6437 HEALTH INSURANCE EXPENSE - - 60 100 100 100 101-001-101-6438 UNEMPLOYMENT INSURANCE 25 - 14 100 100 100 101-001-101-6445 DISABILITY INSURANCE 1,386 1,300 1,200 1,300 1,300 1,300 101-001-101-6448 RISK MGT ADMIN 300 300 263 300 300 300 101-001-101-6449 ERMA PERSONNEL INSURANCE 1,402 1,100 1,134 1,300 1,300 1,300 101-001-101-6521 TELECOMMUNICATIONS REGULAR 5,604 - 3,989 3,200 3,500 3,000 101-001-101-6730 TRAINING/WORKSHOPS/MEETINGS 15,466 1,900 5,591 23,000 23,000 23,000 101-001-101-6830 MEMBERSHIPS-OTHER 17,882 14,100 17,831 17,100 17,100 17,100 101-001-101-6940 MISCELLANEOUS-OTHER EXPENSE - 200,400 200,455 11,000 11,300 - TOTAL : OPERATIONS 86,168 254,300 273,928 105,600 104,400 94,400 [101] GENERAL FUND : CITY COUNCIL : OTHER CHARGES
101-001-101-8440 CHARGES FOR INTERNAL ADMIN 21,728 20,300 18,101 23,400 23,400 23,400 TOTAL : OTHER CHARGES 21,728 20,300 18,101 23,400 23,400 23,400 [101] GENERAL FUND : CITY COUNCIL : ONE-TIME PROGRAMS 101-001-901-5110 DIRECT LABOR-REGULAR - - - - - 22,800 101-001-901-5210 PERS EXPENSE - - - - - 1,700 101-001-901-5219 PERS OBLIGATION BOND - - - - - 6,400 101-001-901-5220 SOCIAL SECURITY - - - - - 1,700 101-001-901-5310 HEALTH INSURANCE - - - - - 10,900 101-001-901-5320 WORKERS COMPENSATION - - - - - 100 101-001-901-6290 SVCS-PROFESSIONAL SERVICES - - - - 4,500 27,000 101-001-901-8420 SERVICES TO OTHER PROGRAMS - - - - - 724,900 TOTAL : OTHER CHARGES - - - - 4,500 795,500 [101] GENERAL FUND : PUBLIC WORKS : PARKS & REC : PERSONNEL 101-030-101-5110 DIRECT LABOR-REGULAR 94,530 101,400 94,048 127,900 88,000 97,000 101-030-101-5120 DIRECT LABOR-TEMPORARY 119,840 107,300 50,699 130,900 111,800 130,900 101-030-101-5130 OVERTIME 3,952 100 1,948 7,100 5,200 5,000 101-030-101-5160 VACATION LEAVE BUY BACK - - 422 - - - 101-030-101-5210 PERS EXPENSE 32,655 37,900 34,140 42,600 38,900 8,000 101-030-101-5219 PERS OBLIGATION BOND - - - - 2,600 21,500 101-030-101-5220 SOCIAL SECURITY 16,649 16,000 11,026 9,800 15,300 17,200 101-030-101-5310 HEALTH INSURANCE 23,306 28,800 26,363 28,800 29,400 26,900 101-030-101-5320 WORKERS COMPENSATION 5,583 2,900 3,876 3,100 4,300 14,200 101-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM 47 - 46 100 - 100 101-030-101-5350 FITNESS PROGRAM 31 - 31 100 - - 101-030-101-5411 CELL PHONE ALLOWANCE 146 100 145 200 100 100 TOTAL : PERSONNEL 296,739 294,500 222,744 350,600 295,900 321,000 [101] GENERAL FUND : PUBLIC WORKS : PARKS & REC : OPERATIONS 101-030-101-6110 OFFICE SUPPLIES 539 300 - 100 - 100 101-030-101-6124 SUPPLIES-OTHER 38,534 34,700 14,996 26,100 25,000 66,100 101-030-101-6146 MINOR EQUIP-OTHER 1,423 1,000 830 1,100 - 1,100 101-030-101-6290 SVCS-PROFESSIONAL SERVICES 62,326 58,400 21,805 40,800 35,000 40,800 101-030-101-6332 FUEL-UNLEADED 3,607 3,600 3,773 4,100 4,100 4,100 101-030-101-6415 ADVERTISING 115 100 150 300 200 300 101-030-101-6431 GENERAL LIABILITY PREMIUMS 4,687 7,100 6,970 8,200 8,200 8,200 101-030-101-6432 PROPERTY PREMIUMS 1,105 1,600 1,719 1,900 1,900 1,900 101-030-101-6438 UNEMPLOYMENT INSURANCE 700 1,100 427 1,200 1,200 1,200 101-030-101-6445 DISABILITY INSURANCE 561 700 1,031 1,000 1,000 1,000 83 CITY OF SANGER
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-030-101-6448 RISK MGT ADMIN 355 400 407 400 400 400 101-030-101-6449 ERMA PERSONNEL INSURANCE 3,627 - 2,772 - - - 101-030-101-6451 RENTAL-VEHICLES & EQUIPMENT 825 800 975 1,000 1,000 1,000 101-030-101-6455 LOW/HIGH VEHICLE INSURANCE 500 800 835 900 900 900 101-030-101-6521 TELECOMMUNICATIONS REGULAR 8,840 8,500 8,664 9,000 9,000 9,000 101-030-101-6730 TRAINING/WORKSHOPS/MEETINGS 385 300 240 300 200 300 101-030-101-6740 MILEAGE REIMBURSEMENT 238 - 443 - 200 - 101-030-101-6830 MEMBERSHIPS-OTHER 165 - - - - - 101-030-101-6920 FEES AND FILINGS 380 400 372 400 400 400 TOTAL : OPERATIONS 128,913 119,800 66,408 96,800 88,700 136,800 [101] GENERAL FUND : PUBLIC WORKS : PARKS & REC : OTHER CHARGES 101-030-101-8310 PHOTOCOPY CHARGES 2,978 2,400 1,454 1,800 1,500 1,800 101-030-101-8321 COMPUTER SOFTWARE 5,130 5,100 5,000 5,400 5,000 5,400 101-030-101-8350 VEHICLE MAINTENANCE CHARGES 48 - 1,421 100 - 100 101-030-101-8440 CHARGES FOR INTERNAL ADMIN 53,065 52,700 46,866 57,000 57,000 57,000 TOTAL : OTHER CHARGES 61,220 60,200 54,741 64,300 63,500 64,300 [101] GENERAL FUND : PUBLIC WORKS : COMMUNITY SERVICES : PERSONNEL 101-030-203-5110 DIRECT LABOR-REGULAR 39,786 11,000 10,978 - - 37,300 101-030-203-5160 VACATION LEAVE BUY BACK 739 100 148 - - 500 101-030-203-5210 PERS EXPENSE 15,669 1,300 1,289 - - 4,400 101-030-203-5220 SOCIAL SECURITY 3,059 800 837 - - 2,900 101-030-203-5310 HEALTH INSURANCE 19,769 6,700 7,175 - - 22,800 101-030-203-5320 WORKERS COMPENSATION 1,142 300 342 100 - 900 101-030-203-5340 EMPLOYEE ASSISTANCE PROGRAM 39 - 11 - - - 101-030-203-5350 FITNESS PROGRAM 26 - 7 - - - 101-030-203-5430 RECLASS OF SALARY EXPENDITURES (9,083) - - - - - TOTAL : PERSONNEL 71,147 20,200 20,787 100 - 68,800 [101] GENERAL FUND : PUBLIC WORKS : COMMUNITY SERVICES : OPERATIONS 101-030-203-6445 DISABILITY INSURANCE 343 400 420 500 500 500 TOTAL : OPERATIONS 343 400 420 500 500 500 [101] GENERAL FUND : POLICE : PERSONNEL
101-040-101-5110 DIRECT LABOR-REGULAR 1,923,557 2,382,000 2,079,889 2,307,700 1,865,500 2,570,900 101-040-101-5120 DIRECT LABOR-TEMPORARY 60,276 83,700 33,502 35,200 - 35,200 101-040-101-5130 OVERTIME 242,615 224,700 235,705 247,200 245,200 247,200 101-040-101-5160 VACATION LEAVE BUY BACK 42,531 40,900 20,488 12,600 60,100 12,600 101-040-101-5170 OTHER LEAVE BUY BACK 144,251 147,900 167,362 150,500 182,500 150,500 101-040-101-5210 PERS EXPENSE 1,241,095 655,000 520,500 653,900 545,500 208,900 101-040-101-5219 PERS OBLIGATION BOND - - - - 25,200 206,500 101-040-101-5220 SOCIAL SECURITY 190,714 217,100 194,426 176,600 186,700 219,700 101-040-101-5310 HEALTH INSURANCE 536,132 606,400 557,545 576,000 594,700 737,700 101-040-101-5320 WORKERS COMPENSATION 143,807 178,700 163,797 185,200 100,300 293,600 101-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 1,143 700 1,192 900 1,100 3,200 101-040-101-5350 FITNESS PROGRAM 762 700 794 900 700 2,100 101-040-101-5411 CELL PHONE ALLOWANCE 7,227 7,300 8,003 8,400 7,300 8,400 101-040-101-5420 UNIFORM ALLOWANCE 33,308 27,400 30,317 30,100 43,400 31,600 101-040-101-5430 RECLASS OF SALARY EXPENDITURES 25,816 6,600 21,323 - - - TOTAL : PERSONNEL 4,593,233 4,579,200 4,034,841 4,385,200 3,858,000 4,728,200 [101] GENERAL FUND : POLICE : OPERATIONS
101-040-101-6110 OFFICE SUPPLIES 7,937 9,100 8,974 9,100 9,100 10,000 101-040-101-6111 POSTAGE 305 300 334 600 (100) 700 101-040-101-6115 PUBLICATIONS/SUBSCRIPTIONS 1,051 1,100 1,094 1,400 1,400 1,600 101-040-101-6121 SUPPLIES-YOUTH SERVICES 167 200 - 200 - 500 101-040-101-6122 SUPPLIES-SHOP AND FIELD 3,034 2,200 1,057 2,900 2,000 3,100 101-040-101-6123 SUPPLIES-SAFETY 8,671 10,200 8,861 9,000 9,000 18,000 101-040-101-6124 SUPPLIES-OTHER 7,685 10,400 9,332 10,500 9,500 12,000 101-040-101-6125 SUPPLIES-JAIL 75 - 26 100 - 500 101-040-101-6126 SUPPLIES-RESERVE PROGRAM - - - 10,000 - - 101-040-101-6128 SUPPLIES CRIME PREVENTION 7,039 6,000 6,261 3,600 3,600 3,600 101-040-101-6129 CRIME SCENE MANAGEMENT 5,434 4,400 2,898 3,600 2,000 7,000 101-040-101-6141 MINOR EQUIP-SMALL TOOLS - 200 205 200 - 200 101-040-101-6142 MINOR EQUIP-OFFICE 1,283 2,000 1,012 1,600 1,600 1,600 101-040-101-6146 MINOR EQUIP-OTHER - 300 333 300 - 300 84 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-040-101-6215 ANIMAL CONTROL SERVICES 10,168 10,100 8,680 9,600 9,600 9,600 101-040-101-6240 SVCS-LEGAL COUNSEL 8,956 900 2,841 1,500 10,000 6,500 101-040-101-6290 SVCS-PROFESSIONAL SERVICES 98,730 68,200 86,630 83,000 83,000 90,000 101-040-101-6291 CONTRACT DISPATCH SERVICES 364,700 438,900 441,202 451,100 451,100 451,100 101-040-101-6292 DRUG/ALCOHOL TESTING 15,096 14,000 16,164 17,000 17,000 17,000 101-040-101-6310 TIRES EXPENSE 8,526 11,800 10,111 10,900 11,900 13,000 101-040-101-6332 FUEL-UNLEADED 102,303 94,400 91,435 83,100 125,000 95,000 101-040-101-6420 PRINTING & BINDING 2,048 2,200 419 2,100 1,500 2,100 101-040-101-6431 GENERAL LIABILITY PREMIUMS 40,820 60,200 59,394 69,800 69,800 69,800 101-040-101-6432 PROPERTY PREMIUMS 9,626 14,600 15,630 17,000 17,000 17,000 101-040-101-6438 UNEMPLOYMENT INSURANCE 3,600 5,600 2,184 5,900 5,900 5,900 101-040-101-6445 DISABILITY INSURANCE 1,075 900 668 800 800 800 101-040-101-6448 RISK MGT ADMIN 12,441 7,200 7,300 7,100 7,100 7,100 101-040-101-6449 ERMA PERSONNEL INSURANCE 31,602 24,600 25,704 28,600 28,600 28,600 101-040-101-6455 LOW/HIGH VEHICLE INSURANCE 13,500 16,700 16,827 17,600 17,600 17,600 101-040-101-6510 UTILITY-ELECTRIC/GAS 25,040 22,900 25,674 24,400 24,400 24,400 101-040-101-6521 TELECOMMUNICATIONS REGULAR 65,585 62,600 67,418 67,600 67,600 67,600 101-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 8,866 6,300 4,783 10,400 5,000 11,000 101-040-101-6620 R&M-EQUIPMENT 6,465 6,200 1,054 5,700 1,000 5,700 101-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 3,802 2,200 2,266 4,400 4,400 4,400 101-040-101-6750 P.O.S.T. TRAINING 12,643 21,000 16,266 18,500 18,500 18,500 101-040-101-6830 MEMBERSHIPS-OTHER 565 600 1,420 900 1,400 900 101-040-101-6920 FEES AND FILINGS - - - - - - 101-040-101-7239 PATROL VEHICLES - - 162,406 15,900 33,300 - TOTAL : OPERATIONS 888,838 938,300 1,106,863 1,006,000 1,049,600 1,022,700 [101] GENERAL FUND : POLICE : OTHER CHARGES
101-040-101-8310 PHOTOCOPY CHARGES 9,316 6,900 5,452 6,000 5,500 6,000 101-040-101-8322 COMPUTER HARDWARE 2,930 1,600 - 100 - 100 101-040-101-8350 VEHICLE MAINTENANCE CHARGES 70,529 96,500 115,398 100,500 100,500 105,000 101-040-101-8440 CHARGES FOR INTERNAL ADMIN 457,846 443,400 394,711 491,100 491,100 491,100 TOTAL : OTHER CHARGES 540,622 548,300 515,560 597,700 597,100 602,200 [101] GENERAL FUND : FIRE & EMS : ADMINISTRATION : PERSONNEL 101-050-101-5110 DIRECT LABOR-REGULAR 1,177,257 1,207,700 1,080,049 1,079,200 876,300 1,093,700 101-050-101-5120 DIRECT LABOR-TEMPORARY 1,494 5,000 - - - - 101-050-101-5130 OVERTIME 183,096 237,700 297,876 242,400 225,000 242,400 101-050-101-5140 FLSA & ACTING PAY 10,910 9,400 6,928 6,300 5,700 6,300 101-050-101-5160 VACATION LEAVE BUY BACK 23,818 17,400 23,630 25,200 21,600 25,200 101-050-101-5170 OTHER LEAVE BUY BACK 14,241 14,500 15,365 24,300 30,000 24,300 101-050-101-5210 PERS EXPENSE 516,724 640,900 619,931 704,200 735,700 168,900 101-050-101-5219 PERS OBLIGATION BOND - - - - 100 373,000 101-050-101-5220 SOCIAL SECURITY 111,204 114,100 105,492 82,600 86,000 96,000 101-050-101-5310 HEALTH INSURANCE 408,283 369,700 402,062 323,100 395,500 312,800 101-050-101-5320 WORKERS COMPENSATION 145,156 142,100 163,475 147,200 100,300 155,800 101-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 648 600 590 700 500 1,900 101-050-101-5350 FITNESS PROGRAM 340 400 332 400 300 1,000 101-050-101-5411 CELL PHONE ALLOWANCE 364 400 276 400 300 400 101-050-101-5420 UNIFORM ALLOWANCE 9,300 9,300 6,600 6,800 6,600 6,800 101-050-101-5430 RECLASS OF SALARY EXPENDITURES - - - - - - TOTAL : PERSONNEL 2,602,832 2,769,200 2,722,607 2,642,800 2,483,900 2,508,500 [101] GENERAL FUND : FIRE & EMS : ADMINISTRATION : OPERATIONS 101-050-101-6110 OFFICE SUPPLIES 6,547 6,000 5,467 6,400 6,400 6,400 101-050-101-6115 PUBLICATIONS/SUBSCRIPTIONS 2,201 1,800 517 400 500 400 101-050-101-6124 SUPPLIES-OTHER 29,472 29,100 27,145 29,400 29,400 29,400 101-050-101-6130 UNIFORM EXPENSE 9,847 11,500 9,304 10,300 10,300 10,300 101-050-101-6141 MINOR EQUIP-SMALL TOOLS 704 2,400 2,186 2,400 2,400 2,400 101-050-101-6240 SVCS-LEGAL COUNSEL 1,260 1,200 1,342 1,400 1,400 1,400 101-050-101-6241 SERVICES-LEGAL LITIGATION 7,200 9,300 15,050 15,600 15,600 15,600 101-050-101-6290 SVCS-PROFESSIONAL SERVICES 41,599 40,300 31,758 44,700 30,000 44,700 101-050-101-6332 FUEL-UNLEADED (DIESEL) 13,645 14,700 10,496 14,400 22,000 24,400 101-050-101-6351 FCC-TRAINING EXPENSE 299 - 1,002 1,100 1,100 1,100 101-050-101-6420 PRINTING & BINDING 465 400 - 200 - 200 101-050-101-6431 GENERAL LIABILITY PREMIUMS 16,605 24,600 24,242 28,500 28,500 28,500 101-050-101-6432 PROPERTY PREMIUMS 3,916 5,900 6,330 6,900 6,900 6,900 101-050-101-6437 HEALTH INSURANCE EXPENSE - 200 515 400 400 400 85 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-050-101-6438 UNEMPLOYMENT INSURANCE 1,500 2,300 919 2,500 2,500 2,500 101-050-101-6445 DISABILITY INSURANCE 710 1,100 1,635 1,500 1,500 1,500 101-050-101-6448 RISK MGT ADMIN 2,743 2,300 2,370 2,300 2,300 2,300 101-050-101-6449 ERMA PERSONNEL INSURANCE 12,856 10,000 10,458 11,700 11,700 11,700 101-050-101-6455 LOW/HIGH VEHICLE INSURANCE 3,100 5,100 5,096 5,400 5,400 5,400 101-050-101-6521 TELECOMMUNICATIONS REGULAR 26,820 25,900 27,386 27,100 27,100 27,100 101-050-101-6620 R&M-EQUIPMENT 5,069 5,100 1,695 6,000 7,200 6,000 101-050-101-6640 R&M-OTHER 1,496 2,300 868 2,500 500 2,500 101-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 168 100 16 2,100 5,200 2,100 101-050-101-6830 MEMBERSHIPS-OTHER 2,305 2,200 660 2,200 2,000 2,200 TOTAL : OPERATIONS 190,524 203,900 186,457 225,400 220,300 235,400 [101] GENERAL FUND : FIRE & EMS : ADMINISTRATION : OTHER CHARGES 101-050-101-8310 PHOTOCOPY CHARGES 3,185 2,400 1,683 2,200 1,800 2,200 101-050-101-8320 INFORMATION SYSTEMS 5,266 5,300 6,026 5,300 6,400 5,300 101-050-101-8321 COMPUTER SOFTWARE - - - - - - 101-050-101-8322 COMPUTER HARDWARE 235 - - - - - 101-050-101-8350 VEHICLE MAINTENANCE CHARGES 31,750 36,500 20,901 29,200 25,000 29,200 101-050-101-8440 CHARGES FOR INTERNAL ADMIN 250,390 244,300 217,456 268,600 268,600 268,600 TOTAL : OTHER CHARGES 290,825 288,500 246,067 305,300 301,800 305,300 [101] GENERAL FUND : FIRE & EMS : ADMINISTRATION : CAPITAL OUTLAY 101-050-101-7210 BUILDINGS 11,464 1,200 3,638 4,100 3,600 4,100 101-050-101-7220 IMPROVEMENTS OTHER THAN BLDGS 7,069 700 4,662 5,600 5,100 5,600 101-050-101-7230 MACHINERY & EQUIPMENT - - - - - - TOTAL : CAPITAL OUTLAY 18,533 1,900 8,301 9,700 8,700 9,700 [101] GENERAL FUND : FIRE & EMS : AMBULANCE : PERSONNEL 101-050-302-5110 DIRECT LABOR-REGULAR 318,698 459,700 374,368 401,600 241,800 384,400 101-050-302-5120 DIRECT LABOR-TEMPORARY 5,959 16,900 14,061 55,200 27,000 55,200 101-050-302-5130 OVERTIME 69,881 74,300 102,231 119,500 97,500 119,500 101-050-302-5140 FLSA & ACTING PAY 3,097 2,600 2,482 3,500 2,100 3,500 101-050-302-5160 VACATION LEAVE BUY BACK 7,701 3,100 4,662 6,700 5,000 6,700 101-050-302-5170 OTHER LEAVE BUY BACK 15,421 8,700 12,267 14,100 3,600 14,100 101-050-302-5210 PERS EXPENSE 172,349 133,500 126,281 141,000 140,200 52,900 101-050-302-5219 PERS OBLIGATION BOND - - - - 5,600 59,300 101-050-302-5220 SOCIAL SECURITY 35,730 42,800 39,271 30,800 32,700 40,900 101-050-302-5310 HEALTH INSURANCE 122,305 140,600 137,502 124,200 126,600 127,200 101-050-302-5320 WORKERS COMPENSATION 39,442 50,100 54,151 52,000 30,800 72,400 101-050-302-5340 EMPLOYEE ASSISTANCE PROGRAM 219 200 243 300 200 700 101-050-302-5350 FITNESS PROGRAM 142 100 162 200 100 500 101-050-302-5411 CELL PHONE ALLOWANCE 364 400 276 400 300 400 101-050-302-5420 UNIFORM ALLOWANCE 1,150 1,200 2,500 2,600 2,500 2,600 TOTAL : PERSONNEL 792,458 934,300 870,457 952,100 716,100 940,200 [101] GENERAL FUND : FIRE & EMS : AMBULANCE : OPERATIONS 101-050-302-6110 OFFICE SUPPLIES 4,801 2,600 1,870 2,000 2,200 2,000 101-050-302-6111 POSTAGE 1 - - 100 - 100 101-050-302-6124 SUPPLIES-OTHER 78,043 66,300 71,789 94,400 94,400 94,400 101-050-302-6130 UNIFORM EXPENSE 5,146 4,500 3,512 5,200 5,200 5,200 101-050-302-6290 SVCS-PROFESSIONAL SERVICES 145,686 117,200 122,012 123,600 123,600 126,400 101-050-302-6332 FUEL-UNLEADED 36,037 30,100 30,282 30,000 30,000 40,000 101-050-302-6420 PRINTING & BINDING 766 1,000 - 1,100 1,100 1,100 101-050-302-6431 GENERAL LIABILITY PREMIUMS 11,913 17,500 17,273 20,300 20,300 20,300 101-050-302-6432 PROPERTY PREMIUMS 2,810 4,200 4,533 5,000 5,000 5,000 101-050-302-6437 HEALTH INSURANCE EXPENSE - 200 365 300 300 300 101-050-302-6438 UNEMPLOYMENT INSURANCE 1,000 1,600 608 1,700 1,700 1,700 101-050-302-6445 DISABILITY INSURANCE 382 700 1,090 1,000 1,000 1,000 101-050-302-6448 RISK MGT ADMIN 685 800 838 900 900 900 101-050-302-6449 ERMA PERSONNEL INSURANCE 9,223 7,200 7,560 8,400 8,400 8,400 101-050-302-6455 LOW/HIGH VEHICLE INSURANCE 800 1,300 1,318 1,400 1,400 1,400 101-050-302-6521 TELECOMMUNICATIONS REGULAR 123 100 263 200 300 200 101-050-302-6640 R&M-OTHER 6,649 6,900 6,514 7,000 7,000 7,000 101-050-302-6730 TRAINING/WORKSHOPS/MEETINGS 3,976 3,900 2,364 4,100 4,500 4,100 101-050-302-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - - TOTAL : OPERATIONS 308,041 266,000 272,191 306,700 307,300 319,500 86 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [101] GENERAL FUND : FIRE & EMS : AMBULANCE : OTHER CHARGES 101-050-302-8320 INFORMATION SYSTEMS 7,750 8,300 7,310 8,800 9,400 8,800 101-050-302-8322 COMPUTER HARDWARE 1,697 1,600 1,490 1,600 - 1,600 101-050-302-8350 VEHICLE MAINTENANCE CHARGES 40,970 35,200 37,701 35,600 35,600 35,600 101-050-302-8440 CHARGES FOR INTERNAL ADMIN 113,909 106,600 94,892 122,200 122,200 122,200 TOTAL : OTHER CHARGES 164,326 151,700 141,393 168,200 167,200 168,200 [101] GENERAL FUND : FIRE & EMS : IGT - EMERGENCY : PERSONNEL 101-050-402-5110 DIRECT LABOR-REGULAR - 362,100 74,221 250,400 12,400 123,400 101-050-402-5120 DIRECT LABOR-TEMPORARY 93,942 53,900 33,631 - 5,000 - 101-050-402-5130 OVERTIME - 28,000 47,124 52,100 8,900 52,100 101-050-402-5160 VACATION LEAVE BUY BACK - 1,600 1,802 1,900 - 1,900 101-050-402-5170 OTHER LEAVE BUY BACK - 500 9 100 - 100 101-050-402-5210 PERS EXPENSE - 52,700 6,936 34,300 2,300 15,800 101-050-402-5219 PERS OBLIGATION BOND - - - - 1,200 1,000 101-050-402-5220 SOCIAL SECURITY 7,187 6,300 11,889 19,200 1,900 13,600 101-050-402-5310 HEALTH INSURANCE - 74,200 5,146 64,400 - 87,600 101-050-402-5320 WORKERS COMPENSATION 9,722 37,200 23,445 38,500 1,800 4,200 101-050-402-5340 EMPLOYEE ASSISTANCE PROGRAM - 200 96 200 - - 101-050-402-5350 FITNESS PROGRAM - 100 64 100 - - 101-050-402-5411 CELL PHONE ALLOWANCE - 100 - - - - 101-050-402-5420 UNIFORM ALLOWANCE - - 3,600 3,800 - 3,800 TOTAL : PERSONNEL 110,850 616,800 207,964 465,000 33,600 303,500 [101] GENERAL FUND : FIRE & EMS : IGT - EMERGENCY : OPERATIONS 101-050-402-6130 UNIFORM EXPENSE 3,671 3,700 2,567 2,700 2,700 2,700 101-050-402-6290 SVCS-PROFESSIONAL SERVICES - - 7,439 - - 10,000 101-050-402-9999 TO ASSIGNED RESERVE - - - - - - TOTAL : OPERATIONS 3,671 3,700 10,006 2,700 2,700 12,700 [101] GENERAL FUND : FIRE & EMS : IGT - EMERGENCY : OTHER CHARGES 101-050-402-8210 BOND PRINCIPAL PAYMENT (FIRE STATION) - - - 135,000 - - 101-050-402-8211 BOND INTEREST EXPENSE (FIRE STATION) - 121,900 - 296,500 - - 101-050-402-8212 ORIGINAL BOND ISSUE DISCOUNT - 63,500 - - - - 101-050-402-8251 BOND ISSUANCE COSTS - 131,000 - - - - TOTAL : OTHER CHARGES - 316,300 - 431,500 - - [101] GENERAL FUND : FIRE & EMS : IGT - EMERGENCY : CAPITAL OUTLAY 101-050-402-7210 FIRE STATION REMODEL & EXPANSION - 500,000 400 200,000 73,900 - TOTAL : CAPITAL OUTLAY 0
[101] GENERAL FUND : COMMUNITY DEV. : PLANNING : PERSONNEL 101-060-101-5110 DIRECT LABOR-REGULAR 136,208 147,700 134,892 154,400 85,200 186,200 101-060-101-5120 DIRECT LABOR-TEMPORARY 825 - 1,350 - 3,900 - 101-060-101-5160 VACATION LEAVE BUY BACK 485 3,200 5,176 5,500 3,400 5,500 101-060-101-5170 OTHER VACATION BUY BACK - - 38 100 - 100 101-060-101-5210 PERS EXPENSE 55,065 59,800 53,911 65,200 57,600 13,900 101-060-101-5219 PERS OBLIGATION BOND - - - - 7,200 45,500 101-060-101-5220 SOCIAL SECURITY 10,807 11,300 11,078 11,900 7,300 14,700 101-060-101-5310 HEALTH INSURANCE 28,035 42,300 27,891 39,200 16,800 71,800 101-060-101-5320 WORKERS COMPENSATION 729 1,300 1,034 1,400 400 3,200 101-060-101-5340 EMPLOYEE ASSISTANCE PROGRAM 77 - 75 100 - - 101-060-101-5350 FITNESS PROGRAM 51 100 50 100 - - 101-060-101-5411 CELL PHONE ALLOWANCE 171 200 167 200 - - TOTAL : PERSONNEL 232,452 265,900 235,661 278,100 181,800 340,800 [101] GENERAL FUND : COMMUNITY DEV. : PLANNING : OPERATIONS 101-060-101-6110 OFFICE SUPPLIES 1,880 1,500 824 900 1,100 900 101-060-101-6111 POSTAGE 8 - 9 100 - 100 101-060-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - - - - - 101-060-101-6146 MINOR EQUIP-OTHER 165 200 58 300 - 300 101-060-101-6240 SVCS-LEGAL COUNSEL 37,095 15,700 32,498 18,700 18,700 18,700 101-060-101-6290 SVCS-PROFESSIONAL SERVICES 115,906 40,000 53,618 59,200 79,000 49,200 101-060-101-6410 LEGAL ADVERTISING 4,601 5,100 9,416 6,300 3,000 6,300 101-060-101-6420 PRINTING & BINDING 383 400 - - - - 101-060-101-6431 GENERAL LIABILITY PREMIUMS 4,291 6,400 6,364 7,500 7,500 7,500 101-060-101-6432 PROPERTY PREMIUMS 1,011 1,500 1,641 1,800 1,800 1,800 87 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-060-101-6437 HEALTH INSURANCE EXPENSE - 100 135 200 200 200 101-060-101-6438 UNEMPLOYMENT INSURANCE 120 200 72 200 200 200 101-060-101-6445 DISABILITY INSURANCE 1,327 1,400 1,522 1,600 1,600 1,600 101-060-101-6448 RISK MGT ADMIN - 100 144 200 200 200 101-060-101-6449 ERMA PERSONNEL INSURANCE 3,323 2,500 2,646 3,000 3,000 3,000 101-060-101-6521 TELECOMMUNICATIONS REGULAR 3,038 3,800 4,462 4,600 4,600 4,600 101-060-101-6730 TRAINING/WORKSHOPS/MEETINGS 5,416 - - 6,000 2,500 6,000 101-060-101-6740 MILEAGE REIMBURSEMENT - - - - - - 101-060-101-6920 FEES AND FILINGS 3,299 5,800 5,214 5,900 5,200 5,900 TOTAL : OPERATIONS 181,863 84,800 118,622 116,500 128,600 106,500 [101] GENERAL FUND : COMMUNITY DEV. : PLANNING : OTHER CHARGES 101-060-101-8310 PHOTOCOPY CHARGES 1,828 1,500 1,327 1,400 1,400 1,400 101-060-101-8440 CHARGES FOR INTERNAL ADMIN 32,035 30,000 26,687 34,400 87,400 34,400 TOTAL : OTHER CHARGES 33,863 31,500 28,014 35,800 88,800 35,800 [101] GENERAL FUND : COMMUNITY DEV. : BUILDING : PERSONNEL 101-060-201-5110 DIRECT LABOR-REGULAR 170,839 208,900 151,199 264,300 48,300 183,400 101-060-201-5120 DIRECT LABOR-TEMPORARY 90,646 92,400 90,366 101,200 48,200 101,200 101-060-201-5130 OVERTIME - - 30 100 - 100 101-060-201-5160 VACATION LEAVE BUY BACK 485 1,800 10,843 3,300 10,300 3,300 101-060-201-5170 OTHER LEAVE BUY BACK - - - - 300 - 101-060-201-5210 PERS EXPENSE 89,732 77,300 59,495 89,600 75,700 13,700 101-060-201-5219 PERS OBLIGATION BOND - - - - 4,600 47,900 101-060-201-5220 SOCIAL SECURITY 20,241 23,100 19,467 20,300 8,200 22,000 101-060-201-5310 HEALTH INSURANCE 27,123 22,000 24,146 28,600 8,800 71,900 101-060-201-5320 WORKERS COMPENSATION 18,455 14,100 20,685 14,700 7,600 5,100 101-060-201-5340 EMPLOYEE ASSISTANCE PROGRAM 99 100 79 100 - - 101-060-201-5350 FITNESS PROGRAM 66 100 53 100 - - 101-060-201-5411 CELL PHONE ALLOWANCE 3,086 3,100 2,781 3,200 700 700 TOTAL : PERSONNEL 420,771 442,800 379,142 525,500 212,800 449,400 [101] GENERAL FUND : COMMUNITY DEV. : BUILDING : OPERATIONS 101-060-201-6110 OFFICE SUPPLIES 3,229 1,600 2,094 2,000 2,200 2,000 101-060-201-6111 POSTAGE - 200 - 300 - 300 101-060-201-6115 PUBLICATIONS/SUBSCRIPTIONS - - - - - - 101-060-201-6130 UNIFORM EXPENSE 2,803 1,800 993 1,300 1,300 1,300 101-060-201-6142 MINOR EQUIP-OFFICE 202 300 104 200 - 200 101-060-201-6146 MINOR EQUIP-OTHER 2,223 1,200 980 1,400 500 1,400 101-060-201-6240 SVCS-LEGAL COUNSEL 3,976 7,700 11,054 10,700 10,700 10,700 101-060-201-6290 SVCS-PROFESSIONAL SERVICES 53,599 43,100 105,683 102,800 165,000 102,800 101-060-201-6332 FUEL-UNLEADED 578 800 984 900 900 900 101-060-201-6420 PRINTING & BINDING 856 - - - - - 101-060-201-6431 GENERAL LIABILITY PREMIUMS 3,186 4,600 4,545 5,400 5,400 5,400 101-060-201-6432 PROPERTY PREMIUMS 751 1,100 1,172 1,300 1,300 1,300 101-060-201-6437 HEALTH INSURANCE EXPENSE - 400 430 400 400 400 101-060-201-6438 UNEMPLOYMENT INSURANCE 600 900 354 1,000 1,000 1,000 101-060-201-6445 DISABILITY INSURANCE 1,012 1,200 1,622 1,600 1,600 1,600 101-060-201-6448 RISK MGT ADMIN 1,066 800 814 800 800 800 101-060-201-6449 ERMA PERSONNEL INSURANCE 2,466 1,900 2,016 2,300 2,300 2,300 101-060-201-6455 LOW/HIGH VEHICLE INSURANCE 1,300 2,100 2,109 2,300 2,300 2,300 101-060-201-6521 TELECOMMUNICATIONS REGULAR 5,030 5,100 5,719 5,600 5,600 5,600 101-060-201-6730 TRAINING/WORKSHOPS/MEETINGS 2,160 3,300 161 5,000 2,500 5,000 101-060-201-6740 MILEAGE REIMBURSEMENT 1,192 1,100 46 600 - 600 101-060-201-6830 MEMBERSHIPS-OTHER 515 300 - - - - TOTAL : OPERATIONS 86,743 79,400 140,880 145,900 203,800 145,900 [101] GENERAL FUND : COMMUNITY DEV. : BUILDING : OTHER CHARGES 101-060-201-8320 INFORMATION SYSTEMS - - - - - - 101-060-201-8321 COMPUTER SOFTWARE 14,000 19,800 13,724 18,000 13,800 18,000 101-060-201-8322 COMPUTER HARDWARE 362 800 2,764 900 - 900 101-060-201-8350 VEHICLE MAINTENANCE CHARGES 2,567 3,000 351 2,300 - 2,300 101-060-201-8440 CHARGES FOR INTERNAL ADMIN 49,379 46,200 41,135 53,000 - 53,000 TOTAL : OTHER CHARGES 66,309 69,900 57,974 74,200 13,800 74,200 [101] GENERAL FUND : COMMUNITY DEV. : ECONOMIC DEV. : PERSONNEL 101-060-301-5110 DIRECT LABOR-REGULAR 41,611 42,800 44,109 44,900 28,500 45,800 88 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 101-060-301-5160 VACATION LEAVE BUY BACK 822 800 822 1,100 4,200 1,100 101-060-301-5210 PERS EXPENSE 17,832 17,300 17,007 19,000 17,600 3,400 101-060-301-5219 PERS OBLIGATION BOND - - - - 5,800 10,100 101-060-301-5220 SOCIAL SECURITY 3,200 3,300 3,363 3,500 2,500 3,600 101-060-301-5310 HEALTH INSURANCE 11,254 10,500 12,113 10,500 7,500 10,400 101-060-301-5320 WORKERS COMPENSATION 220 400 304 400 100 5,000 101-060-301-5340 EMPLOYEE ASSISTANCE PROGRAM 15 - 15 100 - - 101-060-301-5350 FITNESS PROGRAM 10 - 10 100 - - 101-060-301-5411 CELL PHONE ALLOWANCE 282 300 282 300 100 300 TOTAL : PERSONNEL 75,247 75,300 78,026 79,900 66,500 79,900 [101] GENERAL FUND : COMMUNITY DEV. : ECONOMIC DEV. : OPERATIONS 101-060-301-6110 OFFICE SUPPLIES 1,419 600 548 600 700 600 101-060-301-6200 CONTRACTUAL SERVICES 60,000 55,000 60,000 60,000 60,000 74,000 101-060-301-6240 SVCS-LEGAL COUNSEL - - - - - - 101-060-301-6290 SVCS-PROFESSIONAL SERVICES 21,116 62,300 18,163 62,500 67,000 75,000 101-060-301-6420 PRINTING & BINDING 653 - - - - - 101-060-301-6445 DISABILITY INSURANCE 333 400 470 500 500 500 101-060-301-6448 RISK MGT ADMIN - 100 120 200 200 200 101-060-301-6730 TRAINING/WORKSHOPS/MEETINGS 1,402 2,000 (1,135) 1,300 2,500 1,300 101-060-301-6830 MEMBERSHIPS-OTHER - - - - - - 101-060-301-6940 MISCELLANEOUS-OTHER EXPENSE - 20,000 - 30,000 - 30,000 TOTAL : OPERATIONS 84,924 140,400 78,167 155,100 130,900 181,600 [101] GENERAL FUND : COMMUNITY DEV. : ECONOMIC DEV. : OTHER CHARGES 101-060-301-8440 CHARGES FOR INTERNAL ADMIN 19,797 18,500 16,492 21,300 21,300 21,300 TOTAL : OTHER CHARGES 19,797 18,500 16,492 21,300 21,300 21,300 [101] GENERAL FUND : PUBLIC WORKS : STREETS : PERSONNEL 101-070-201-5110 DIRECT LABOR-REGULAR 261,796 206,800 254,110 253,300 234,400 286,000 101-070-201-5130 OVERTIME 13,347 13,100 13,934 13,900 11,400 13,900 101-070-201-5160 VACATION LEAVE BUY BACK 3,411 4,600 3,427 3,100 800 3,100 101-070-201-5170 OTHER LEAVE BUY BACK 4 - - - - - 101-070-201-5210 PERS EXPENSE 106,334 72,500 85,366 89,100 91,000 27,600 101-070-201-5219 PERS OBLIGATION BOND - - - - 4,300 45,600 101-070-201-5220 SOCIAL SECURITY 21,072 16,800 20,631 19,400 19,400 22,500 101-070-201-5310 HEALTH INSURANCE 131,885 76,500 117,782 91,700 106,400 114,700 101-070-201-5320 WORKERS COMPENSATION 29,182 38,500 35,836 40,000 40,000 58,400 101-070-201-5340 EMPLOYEE ASSISTANCE PROGRAM 202 200 202 200 200 300 101-070-201-5350 FITNESS PROGRAM 134 100 134 200 100 200 101-070-201-5411 CELL PHONE ALLOWANCE 146 100 145 200 200 300 101-070-201-5430 RECLASS OF SALARY EXPENDITURES (567,513) (429,200) (514,501) (510,700) (489,300) (572,600) TOTAL : PERSONNEL - - 17,065 400 18,900 - [101] GENERAL FUND : PUBLIC WORKS : STREETS : OPERATIONS 101-070-201-6110 OFFICE SUPPLIES 66 - - - 800 - 101-070-201-6122 SUPPLIES-SHOP AND FIELD 45,329 41,300 48,563 57,500 57,500 97,500 101-070-201-6123 SUPPLIES-SAFETY - - - - - - 101-070-201-6130 UNIFORM EXPENSE 9,588 9,100 8,514 8,900 10,000 9,900 101-070-201-6240 SVCS-LEGAL COUNSEL 1,202 1,700 3,852 3,700 3,700 3,700 101-070-201-6290 SVCS-PROFESSIONAL SERVICES 181,772 147,400 163,194 171,300 210,000 171,300 101-070-201-6332 FUEL-UNLEADED 8,361 10,100 5,371 10,500 8,000 10,500 101-070-201-6431 GENERAL LIABILITY PREMIUMS 7,133 10,400 10,303 12,200 12,200 12,200 101-070-201-6432 PROPERTY PREMIUMS 1,271 1,900 2,032 2,300 2,300 2,300 101-070-201-6437 HEALTH INSURANCE EXPENSE - 100 165 200 200 200 101-070-201-6438 UNEMPLOYMENT INSURANCE 585 900 354 1,000 1,000 1,000 101-070-201-6445 DISABILITY INSURANCE 2,645 2,500 2,617 2,700 2,700 2,700 101-070-201-6448 RISK MGT ADMIN 1,421 1,100 1,125 1,100 1,100 1,100 101-070-201-6449 ERMA PERSONNEL INSURANCE 4,173 3,300 3,402 3,800 3,800 3,800 101-070-201-6455 LOW/HIGH VEHICLE INSURANCE 1,731 2,800 2,856 3,000 3,000 3,000 101-070-201-6510 UTILITY-ELECTRIC/GAS 4,964 11,000 21,996 16,100 18,000 16,100 101-070-201-6521 TELECOMMUNICATIONS REGULAR 13,077 12,400 12,881 13,200 13,200 13,200 101-070-201-6620 R&M-EQUIPMENT 1,695 900 844 1,900 900 1,900 101-070-201-6730 TRAINING/WORKSHOPS/MEETINGS 21 - - - 100 - 101-070-201-6955 RECLASS OF OPERATION EXPENDITURES (86,632) (191,700) (88,002) - - - TOTAL : OPERATIONS 198,401 65,300 200,067 309,400 348,500 350,400 89 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [101] GENERAL FUND : PUBLIC WORKS : STREETS : OTHER CHARGES 101-070-201-8350 VEHICLE MAINTENANCE CHARGES 10,374 8,800 6,577 7,400 13,600 7,400 101-070-201-8440 CHARGES FOR INTERNAL ADMIN 72,490 67,800 60,388 77,800 77,800 77,800 TOTAL : OTHER CHARGES 82,864 76,700 66,965 85,200 91,400 85,200 [101] GENERAL FUND : PUBLIC WORKS : STREETS : CAPITAL OUTLAY 101-070-201-7230 MACHINERY & EQUIPMENT 10,873 - - - - - TOTAL : CAPITAL OUTLAY 10,873 - - - - - [101] GENERAL FUND : PUBLIC WORKS : PARKS : PERSONNEL 101-070-202-5110 DIRECT LABOR-REGULAR 97,613 133,600 68,566 134,100 104,200 151,100 101-070-202-5130 OVERTIME 10,762 8,400 4,948 4,600 5,700 4,600 101-070-202-5160 VACATION LEAVE BUY BACK 1,410 2,500 1,106 1,200 800 1,200 101-070-202-5170 OTHER LEAVE BUY BACK 2 - - - - - 101-070-202-5210 PERS EXPENSE 37,872 42,900 35,867 38,800 37,900 13,400 101-070-202-5219 PERS OBLIGATION BOND - - - - 1,800 18,700 101-070-202-5220 SOCIAL SECURITY 8,286 10,900 5,604 10,300 8,300 11,700 101-070-202-5310 HEALTH INSURANCE 52,289 59,000 32,850 50,500 49,100 66,000 101-070-202-5320 WORKERS COMPENSATION 11,371 25,000 14,109 26,000 10,000 29,100 101-070-202-5340 EMPLOYEE ASSISTANCE PROGRAM 71 100 49 200 100 200 101-070-202-5350 FITNESS PROGRAM 48 - 33 100 100 100 101-070-202-5411 CELL PHONE ALLOWANCE - - - - 100 100 101-070-202-5430 RECLASS OF SALARY EXPENDITURES - - - - - - TOTAL : PERSONNEL 219,723 282,400 163,133 265,800 218,000 296,200 [101] GENERAL FUND : PUBLIC WORKS : PARKS : OPERATIONS 101-070-202-6122 SUPPLIES-SHOP AND FIELD 15,506 12,400 19,937 43,200 43,200 23,000 101-070-202-6130 UNIFORM EXPENSE 2,473 1,900 1,771 2,100 2,100 2,100 101-070-202-6141 MINOR EQUIP-SMALL TOOLS 982 900 - 1,100 - 1,100 101-070-202-6290 SVCS-PROFESSIONAL SERVICES 36,195 41,200 48,631 67,500 67,500 40,000 101-070-202-6332 FUEL-UNLEADED - - - - - - 101-070-202-6431 GENERAL LIABILITY PREMIUMS 5,014 7,700 7,576 9,000 9,000 9,000 101-070-202-6432 PROPERTY PREMIUMS 1,183 1,800 1,876 2,100 2,100 2,100 101-070-202-6437 HEALTH INSURANCE EXPENSE - 100 165 200 200 200 101-070-202-6438 UNEMPLOYMENT INSURANCE 323 500 195 600 600 600 101-070-202-6445 DISABILITY INSURANCE 890 900 1,043 1,100 1,100 1,100 101-070-202-6448 RISK MGT ADMIN 711 600 646 700 700 700 101-070-202-6449 ERMA PERSONNEL INSURANCE 3,883 2,800 2,898 3,300 3,300 3,300 101-070-202-6455 LOW/HIGH VEHICLE INSURANCE 814 1,400 1,362 1,500 1,500 1,500 101-070-202-6510 UTILITY ELECTRIC/GAS 221,854 213,500 343,302 215,700 265,000 250,000 101-070-202-6610 R&M-BUILDINGS & IMPROVEMENTS 306 300 - 400 1,200 2,900 101-070-202-6620 R&M-EQUIPMENT 11,496 11,700 7,225 7,500 3,000 7,500 101-070-202-6630 R&M-GROUNDS & LANDSCAPING 4,523 4,200 47 2,100 500 2,100 TOTAL : OPERATIONS 306,152 301,700 436,674 358,100 401,100 347,200 [101] GENERAL FUND : PUBLIC WORKS : PARKS : OTHER CHARGES 101-070-202-8350 VEHICLE MAINTENANCE CHARGES 416 300 - 200 200 200 101-070-202-8440 CHARGES FOR INTERNAL ADMIN 55,908 52,300 46,574 60,000 60,000 60,000 TOTAL : OTHER CHARGES 56,324 52,700 46,574 60,200 60,200 60,200 [101] GENERAL FUND : PUBLIC WORKS : PARKS : CAPITAL OUTLAY 101-070-202-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - - 101-070-202-7230 MACHINERY & EQUIPMENT 16,478 - - - - - TOTAL : CAPITAL OUTLAY 16,478 - - - - - [101] GENERAL FUND : PUBLIC WORKS : FACILITIES : PERSONNEL 101-070-301-5110 DIRECT LABOR-REGULAR 30,757 26,100 26,216 29,000 26,100 29,100 101-070-301-5130 OVERTIME 176 400 1,135 3,600 400 3,600 101-070-301-5160 VACATION LEAVE BUY BACK 1,343 1,900 516 600 300 600 101-070-301-5210 PERS EXPENSE 11,966 6,100 6,923 7,600 7,600 2,700 101-070-301-5219 PERS OBLIGATION BOND - - - - 2,300 3,500 101-070-301-5220 SOCIAL SECURITY 2,411 2,000 2,076 2,300 2,000 2,500 101-070-301-5310 HEALTH INSURANCE 11,170 10,800 11,231 10,200 13,900 8,900 101-070-301-5320 WORKERS COMPENSATION 1,919 2,700 2,517 2,800 1,500 5,600 101-070-301-5340 EMPLOYEE ASSISTANCE PROGRAM 15 - 14 100 - - 101-070-301-5350 FITNESS PROGRAM 10 - 10 100 - - 101-070-301-5411 CELL PHONE ALLOWANCE - - - - 100 100 90 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) TOTAL : PERSONNEL 59,767 50,000 50,637 56,300 54,200 56,600 [101] GENERAL FUND : PUBLIC WORKS : FACILITIES : OPERATIONS 101-070-301-6122 SUPPLIES-SHOP AND FIELD 39,447 35,000 26,832 32,300 32,300 32,300 101-070-301-6124 SUPPLIES-OTHER 9,716 11,500 12,809 12,900 12,900 12,900 101-070-301-6130 UNIFORM EXPENSE 3,220 3,400 3,292 3,800 3,800 3,800 101-070-301-6290 SVCS-PROFESSIONAL SERVICES 34,996 44,200 45,863 40,500 40,500 40,500 101-070-301-6431 GENERAL LIABILITY PREMIUMS 3,844 5,800 5,758 6,800 6,800 6,800 101-070-301-6432 PROPERTY PREMIUMS 907 1,400 1,485 1,700 1,700 1,700 101-070-301-6437 HEALTH INSURANCE EXPENSE - 100 120 100 100 100 101-070-301-6438 UNEMPLOYMENT INSURANCE 133 200 80 300 300 300 101-070-301-6445 DISABILITY INSURANCE 239 300 290 300 300 300 101-070-301-6448 RISK MGT ADMIN 711 600 598 600 600 600 101-070-301-6449 ERMA PERSONNEL INSURANCE 2,977 2,300 2,394 2,700 2,700 2,700 101-070-301-6455 LOW/HIGH VEHICLE INSURANCE 916 1,500 1,494 1,600 1,600 1,600 101-070-301-6510 UTILITY-ELECTRIC/GAS 31,284 31,200 29,612 30,200 36,000 30,200 101-070-301-6521 TELECOMMUNICATIONS REGULAR 1,581 1,500 1,551 1,700 1,700 1,700 101-070-301-6610 R&M-BUILDINGS & IMPROVEMENTS 7,906 6,800 2,166 128,500 60,000 138,500 101-070-301-6620 R&M-EQUIPMENT 3,834 3,600 249 4,100 300 44,100 101-070-301-6730 TRAINING/WORKSHOPS/MEETINGS 20 - 289 - - - TOTAL : OPERATIONS 141,730 149,300 134,882 268,100 201,600 318,100 [101] GENERAL FUND : PUBLIC WORKS : FACILITIES : OTHER CHARGES 101-070-301-8350 VEHICLE MAINTENANCE CHARGES 1,133 1,000 - 1,000 100 1,000 101-070-301-8440 CHARGES FOR INTERNAL ADMIN 20,093 18,800 16,738 21,600 21,600 21,600 TOTAL : OTHER CHARGES 21,226 19,800 16,738 22,600 21,700 22,600 [101] GENERAL FUND : PUBLIC WORKS : FACILITIES : CAPITAL OUTLAY 101-070-301-7317 JFK PARK IMPROVEMENTS 12,095 - - - - - 101-070-301-7413 COMMUNITY CENTER POOL REPAIR - - - 85,000 90,000 - TOTAL : CAPITAL OUTLAY 12,095 - - 85,000 90,000 - [101] GENERAL FUND : NON-DEPARTMENTAL : OPERATIONS
101-090-101-6290 SVCS-PROFESSIONAL SERVICES 7,959 2,200 3,000 1,200 - 1,200 101-090-101-6730 TRAINING/WORKSHOPS/MEETINGS (EDUCATION) 8,053 7,600 1,718 15,000 5,000 15,000 101-090-101-6920 FEES AND FILINGS 2,120 2,000 2,120 4,400 2,100 4,400 101-090-101-6940 MISCELLANEOUS-OTHER EXPENSE - 52,700 22,419 100 - 100 TOTAL : OPERATIONS 18,132 64,400 29,257 20,700 7,100 20,700 [101] GENERAL FUND : NON-DEPARTMENTAL : OTHER CHARGES 101-090-101-8210 BOND PRINCIPAL PAYMENT 20,000 25,000 25,000 25,000 - - 101-090-101-8211 BOND INTEREST EXPENSE 59,835 59,300 59,345 58,700 - (700) TOTAL : OTHER CHARGES 79,835 84,300 84,345 83,700 - (700) [101] GENERAL FUND : NON-DEPARTMENTAL : CAPITAL OUTLAY 101-090-101-7130 VETERANS PARK 10,389 9,500 - - - - 101-090-101-7230 MACHINERY & EQUIPMENT 7,295 35,300 56,841 45,900 - 45,900 TOTAL : CAPITAL OUTLAY 17,684 44,700 56,841 45,900 - 45,900 [101] GENERAL FUND : NON-DEPARTMENTAL : TRANSFERS
101-090-101-9100 TRANSFERS TO OTHER FUNDS - 52,700 7 - - - 101-090-101-9120 CHARGES FOR INTERNAL ADMIN - - - 81,400 81,400 81,400 101-090-101-9130 TRANSFER TO SEWER FUND - - 5,855 - - - TOTAL : TRANSFERS - 52,700 5,861 81,400 81,400 81,400 91 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL
[731]INFLOWS BEGINNING BALANCE 314,077 362,065 422,600 494,800 [202]INFLOWS INFLOWS 68,168 66,100 77,393 87,600 72,100 93,900 [202]OUTFLOWS OUTFLOWS 20,180 18,900 16,811 - - 406,000 NET CHANGE 47,988 47,200 60,582 87,600 72,100 (312,100) [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOWS : TAXES 202-070-101-4129 SALES TAX/PEDESTRIAN/TRAILS RURAL 62,163 63,200 75,909 84,800 72,100 91,100 TOTAL : TAXES 62,163 63,200 75,909 84,800 72,100 91,100 [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOWS : USES OF MONEY & PROPERTY 202-070-101-4801 INTEREST INCOME 4,751 2,300 1,770 2,300 - 2,300 202-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 1,255 600 (286) 500 - 500 TOTAL : USES OF MONEY & PROPERTY 6,006 2,900 1,484 2,800 - 2,800 [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : OUTFLOWS : OTHER CHARGES 202-070-101-8440 CHARGES FOR INTERNAL ADMIN 20,180 18,900 16,811 - - - TOTAL : OTHER CHARGES 20,180 18,900 16,811 - - - [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : OUTFLOWS : CAPITAL OUTLAY 202-070-101-7442 FOWLER CANAL TRAIL & BETHEL BIKE/PED - - - - - 406,000 TOTAL : CAPITAL OUTLAY - - - - - 406,000 [203] MEASURE C EXT-BICYCLE FACILITIES
[731]INFLOWS BEGINNING BALANCE 87,966 105,724 125,400 144,000 [203]INFLOWS INFLOWS 18,208 15,400 20,041 18,700 18,600 23,600 [203]OUTFLOWS OUTFLOWS 450 15,400 375 - - - NET CHANGE 17,758 - 19,666 18,700 18,600 23,600 [203] MEASURE C EXT-BICYCLE FACILITIES : INFLOWS : TAXES 203-070-101-4128 SALES TAX/BICYCLE FACILITIES 16,475 14,600 19,621 17,800 18,600 22,700 TOTAL : TAXES 16,475 14,600 19,621 17,800 18,600 22,700 [203] MEASURE C EXT-BICYCLE FACILITIES : INFLOWS : USES OF MONEY & PROPERTY 203-070-101-4801 INTEREST INCOME 1,364 700 512 700 - 700 203-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 369 200 (92) 200 - 200 TOTAL : USES OF MONEY & PROPERTY 1,733 800 420 900 - 900 [203] MEASURE C EXT-BICYCLE FACILITIES : OUTFLOWS : OTHER CHARGES 203-070-101-8440 CHARGES FOR INTERNAL ADMIN 450 400 375 - - - TOTAL : OTHER CHARGES 450 400 375 - - - [203] MEASURE C EXT-BICYCLE FACILITIES : OUTFLOWS : CAPITAL OUTLAY 203-070-101-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN - 15,000 - - - - TOTAL : CAPITAL OUTLAY - 15,000 - - - - [206] MEASURE C EXT-ADA
[731]INFLOWS BEGINNING BALANCE 5,002 11,718 21,600 33,700 [206]INFLOWS INFLOWS 10,420 9,100 12,974 11,300 12,100 14,900 [206]OUTFLOWS OUTFLOWS 3,704 3,500 3,085 - - - NET CHANGE 6,716 5,700 9,888 11,300 12,100 14,900 [206] MEASURE C EXT-ADA : INFLOWS : TAXES
206-070-101-4126 SALES TAX/ADA COMPLIANCE 10,352 9,100 12,121 11,000 12,100 14,600 TOTAL : TAXES 10,352 9,100 12,121 11,000 12,100 14,600 [206] MEASURE C EXT-ADA : INFLOWS : USES OF MONEY & PROPERTY 206-070-101-4801 INTEREST INCOME 28 - 65 200 - 200 206-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 41 - 1 100 - 100 206-070-101-4925 TRANSFER FROM OTHER FUNDS - - 787 - - - TOTAL : USES OF MONEY & PROPERTY 69 - 853 300 - 300 This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.

This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.

This fund is used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other transportation services. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
92 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [206] MEASURE C EXT-ADA : OUTFLOWS : OTHER CHARGES
206-070-101-8440 CHARGES FOR INTERNAL ADMIN 3,704 3,500 3,085 - - - TOTAL : OTHER CHARGES 3,704 3,500 3,085 - - - [207] MEASURE C EXT-STREET
[731]INFLOWS BEGINNING BALANCE 591,080 848,237 1,146,100 1,244,700 [207]INFLOWS INFLOWS 324,342 352,900 368,604 358,400 346,900 423,300 [207]OUTFLOWS OUTFLOWS 67,186 571,000 70,776 1,157,800 248,300 836,000 NET CHANGE 257,157 (218,100) 297,829 (799,400) 98,600 (412,700) [207] MEASURE C EXT-STREET : INFLOWS : TAXES
207-070-101-4125 SALES TAX/STREET MAINTENANCE 311,249 346,400 364,705 352,000 346,900 416,900 TOTAL : TAXES 311,249 346,400 364,705 352,000 346,900 416,900 [207] MEASURE C EXT-STREET : INFLOWS : USES OF MONEY & PROPERTY 207-070-101-4801 INTEREST INCOME 10,060 4,900 4,353 5,200 - 5,200 207-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 3,033 1,600 (454) 1,200 - 1,200 TOTAL : USES OF MONEY & PROPERTY 13,093 6,600 3,899 6,400 - 6,400 [207] MEASURE C EXT-STREET : OUTFLOWS : OTHER CHARGES 207-070-101-8440 CHARGES FOR INTERNAL ADMIN 9,721 9,100 8,098 - - - TOTAL : OTHER CHARGES 9,721 9,100 8,098 - - - [207] MEASURE C EXT-STREET : OUTFLOWS : CAPITAL OUTLAY 207-070-101-7436 FALLER AVE OVERLAY - CHURCH TO FLORENCE - 25,000 - - - - 207-070-101-7440 CENTRAL AVE - ACADEMY TO CITY LIMITS - - - - - - 207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS - 50,000 4,944 100,000 93,600 50,000 207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADALE 2,714 8,800 840 344,000 138,700 - 207-070-101-7523 SYSTEMIC SAFETY ANLYSIS PRGM-JENSEN AVE 1,714 1,600 - - - - 207-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - 22,100 - 44,800 1,000 - 207-070-101-7533 ATP-ACTIVE TRANSPORTATION ACCESS PROJECT 19,526 101,000 - - - - 207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER 33,511 353,400 10,694 669,000 15,000 670,000 207-070-101-7553 14TH: P-SANGER & EDGAR: P-ACADEMY - - - - - 70,000 207-070-101-7554 2023 STREET SEALING PROJECT - - - - - 40,000 207-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - - - - - 2,500 207-070-101-7630 ALMOND AVE - BETHEL TO GREENWOOD - - - - - 1,500 207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - - - - - 1,000 207-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - - - - - 1,000 TOTAL : CAPITAL OUTLAY 57,465 561,900 16,478 1,157,800 248,300 836,000 [207] MEASURE C EXT-STREET : OUTFLOWS : OTHER CHARGES 207-070-101-9100 TRANSFER TO OTHER FUNDS - - 46,200 - - - TOTAL : OTHER CHARGES - - 46,200 - - - [208] MEASURE S DISTRICT SALES TAX
[731]INFLOWS BEGINNING BALANCE 2,523,222 975,203 2,320,600 1,965,300 [208]INFLOWS INFLOWS 2,429,964 2,428,100 3,328,724 2,866,700 2,424,800 3,096,300 [208]OUTFLOWS OUTFLOWS 3,977,983 2,253,200 1,983,356 3,338,700 2,780,000 3,322,800 NET CHANGE (1,548,019) 174,900 1,345,367 (472,000) (355,200) (226,500) [208] MEASURE S DISTRICT SALES TAX : INFLOWS : TAXES 208-040-101-4105 SALES TAX 2,414,036 2,422,200 3,054,940 2,861,000 2,424,800 3,090,000 TOTAL : TAXES 2,414,036 2,422,200 3,054,940 2,861,000 2,424,800 3,090,000 [208] MEASURE S DISTRICT SALES TAX : INFLOWS : USES OF MONEY & PROPERTY 208-040-101-4801 INTEREST INCOME 15,575 5,200 4,706 5,200 - 3,800 208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 353 700 2,292 500 - 2,500 208-050-101-4801 INTEREST INCOME - - 8 - - - 208-050-101-4960 PROCEEDS ON NOTES AND LOANS - - 266,778 - - - TOTAL : USES OF MONEY & PROPERTY 15,928 5,900 273,784 5,700 - 6,300 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : PERSONNEL 208-040-101-5110 DIRECT LABOR-REGULAR 412,633 365,800 364,100 514,900 460,300 540,700 208-040-101-5111 MEAS S 206,400 206,400 206,400 206,400 206,400 206,400 This fund is used for street maintenance and street improvements that address the aging street and road system. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.

This fund is used to account for the ¾ cent Sales Tax imposed by the City to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/Intervention Services. 93 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 208-040-101-5120 DIRECT LABOR-TEMPORARY 257 200 388 800 300 600 208-040-101-5130 OVERTIME 66,121 49,400 71,227 80,700 92,600 78,100 208-040-101-5160 VACATION LEAVE BUY BACK 13,867 6,600 13,654 1,700 4,700 9,400 208-040-101-5170 OTHER LEAVE BUY BACK 51,284 16,500 58,800 36,200 59,400 57,300 208-040-101-5210 PERS EXPENSE 99,849 58,900 72,447 134,100 99,800 103,700 208-040-101-5219 PERS OBLIGATION BOND - - - - 400 37,600 208-040-101-5220 SOCIAL SECURITY 38,542 29,900 38,933 39,400 47,600 41,400 208-040-101-5310 HEALTH INSURANCE 134,843 110,500 130,571 168,100 130,500 176,500 208-040-101-5320 WORKERS COMPENSATION 30,876 26,000 29,867 27,000 26,500 28,400 208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 236 100 186 200 300 200 208-040-101-5350 FITNESS PROGRAM 157 100 124 200 200 200 208-040-101-5411 CELL PHONE ALLOWANCE 1,959 1,800 1,286 1,600 600 1,500 208-040-101-5420 UNIFORM ALLOWANCE 5,000 5,000 5,000 5,200 8,900 5,400 TOTAL : PERSONNEL 1,062,025 877,200 992,985 1,216,500 1,138,400 1,287,400 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : OPERATIONS 208-040-101-6123 SUPPLIES-SAFETY 28,265 27,500 16,414 24,400 18,000 40,000 208-040-101-6124 SUPPLIES-OTHER 12,249 15,200 6,982 14,300 5,000 14,300 208-040-101-6126 SUPPLIES-RESERVE PROGRAM 765 700 1,020 2,800 1,000 10,000 208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM 1,673 1,400 - - - 2,500 208-040-101-6147 PATROL CAR UNIT EQUIPMENT 2,314 2,200 926 3,400 1,000 2,000 208-040-101-6245 GANG INTERVENTION/PREVENTION - 100,000 49,499 150,000 150,000 100,000 208-040-101-6290 SVCS-PROFESSIONAL SERVICES 7,028 10,500 5,170 5,400 5,600 17,000 208-040-101-6420 PRINTING & BINDING 253 200 320 400 500 400 208-040-101-6431 GENERAL LIABILITY PREMIUMS 7,067 9,100 9,000 10,600 10,600 11,200 208-040-101-6432 PROPERTY PREMIUMS 1,666 1,100 1,200 1,400 1,400 1,400 208-040-101-6437 HEALTH INSURANCE EXPENSE - 100 315 300 300 400 208-040-101-6438 UNEMPLOYMENT INSURANCE 700 600 519 1,200 1,200 1,200 208-040-101-6445 DISABILITY INSURANCE 437 400 228 300 300 300 208-040-101-6448 RISK MGT ADMIN 1,054 1,000 933 900 900 900 208-040-101-6449 ERMA PERSONNEL INSURANCE 5,472 3,700 3,906 4,400 4,400 4,600 208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 1,200 1,200 1,713 1,800 1,800 1,900 208-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - 80,000 208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 3,654 2,800 353 11,400 1,000 12,100 208-040-101-6750 P.O.S.T. TRAINING 15,257 10,000 5,915 40,100 20,000 18,000 208-040-101-6755 K-9 TRAINING - 17,500 5,821 7,300 11,000 7,500 TOTAL : OPERATIONS 89,054 205,300 110,234 280,400 234,000 325,700 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : OTHER CHARGES 208-040-101-8321 COMPUTER SOFTWARE - 9,500 12,650 12,000 5,000 12,600 TOTAL : OTHER CHARGES - 9,500 12,650 12,000 5,000 12,600 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : CAPITAL OUTLAY 208-040-101-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - - 208-040-101-7230 MACHINERY & EQUIPMENT 42,247 44,600 7,583 47,400 33,000 18,600 208-040-101-7239 PATROL VEHICLES 66,274 110,000 96,396 133,300 103,500 145,000 208-040-101-7241 SURVEILLANCE CAMERAS 290 95,000 95,000 30,000 15,000 45,000 208-040-101-7242 RADIOS - - - - - - 208-040-101-7243 TASERS 37,198 39,500 38,937 40,100 22,300 19,000 208-040-101-7244 MDC - - - 11,000 16,600 11,000 208-040-101-7245 BODY WORN CAMERAS & STORAGE 26,977 23,200 24,824 58,000 58,500 58,000 TOTAL : CAPITAL OUTLAY 172,985 312,300 262,739 319,800 248,900 296,600 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE (GANG) : PERSONNEL 208-040-220-5110 DIRECT LABOR-REGULAR 77,726 - 632 - - - 208-040-220-5130 OVERTIME 6,619 - - - - - 208-040-220-5170 OTHER LEAVE BUY BACK 5,633 - - - - - 208-040-220-5210 PERS EXPENSE 8,893 - 60 - - - 208-040-220-5219 PERS OBLIGATION BOND - - - - - - 208-040-220-5220 SOCIAL SECURITY 6,876 - 48 - - - 208-040-220-5310 HEALTH INSURANCE 19,769 - - - - - 208-040-220-5320 WORKERS COMPENSATION 2,475 - 15 - - - 208-040-220-5340 EMPLOYEE ASSISTANCE PROGRAM 40 - 0 - - - 208-040-220-5350 FITNESS PROGRAM 27 - 0 - - - 208-040-220-5420 UNIFORM ALLOWANCE 1,000 - - - - - TOTAL : PERSONNEL 129,058 - 755 - - - 94 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE (GANG) : OPERATIONS 208-040-220-6245 GANG INTERVENTION/PREVENTION 100,000 - - - - - 208-040-220-6445 DISABILITY INSURANCE 21 - - - - - TOTAL : OPERATIONS 100,021 - - - - - [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : PERSONNEL 208-050-101-5110 DIRECT LABOR-REGULAR 219,547 209,500 162,925 346,300 280,500 363,600 208-050-101-5111 MEAS S 171,000 171,000 171,000 171,000 171,000 171,000 208-050-101-5120 DIRECT LABOR-TEMPORARY 300 - 388 800 300 600 208-050-101-5130 OVERTIME 32,036 35,900 42,353 40,700 62,400 45,300 208-050-101-5140 FLSA & ACTING PAY 1,715 1,800 1,606 5,100 1,600 4,900 208-050-101-5160 VACATION LEAVE BUY BACK 1,890 3,800 4,464 3,700 1,100 4,900 208-050-101-5170 OTHER LEAVE BUY BACK 325 9,600 2,520 2,800 1,100 2,800 208-050-101-5210 PERS EXPENSE 98,773 29,500 22,272 92,900 82,400 57,300 208-050-101-5219 PERS OBLIGATION BOND - - - - 3,800 31,500 208-050-101-5220 SOCIAL SECURITY 19,324 17,100 16,444 26,500 25,100 27,900 208-050-101-5310 HEALTH INSURANCE 47,361 46,800 3,547 74,900 35,500 78,700 208-050-101-5320 WORKERS COMPENSATION 25,048 19,100 23,014 19,800 27,100 20,800 208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 142 100 126 100 200 100 208-050-101-5350 FITNESS PROGRAM 94 100 84 100 100 100 208-050-101-5420 UNIFORM ALLOWANCE 2,250 2,300 1,800 1,900 3,200 2,000 TOTAL : PERSONNEL 619,804 546,500 452,543 786,600 695,400 811,500 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : OPERATIONS 208-050-101-6124 SUPPLIES-OTHER 19,228 13,800 15,050 20,400 20,400 20,800 208-050-101-6130 UNIFORM EXPENSE 3,905 3,600 1,205 1,900 7,500 1,900 208-050-101-6240 SVCS-LEGAL COUNSEL - - - - - - 208-050-101-6290 SVCS-PROFESSIONAL SERVICES 15,015 17,900 4,000 4,200 4,000 4,300 208-050-101-6410 LEGAL ADVERTISING - - - - - - 208-050-101-6420 PRINTING & BINDING 253 200 320 400 500 400 208-050-101-6431 GENERAL LIABILITY PREMIUMS 4,673 3,900 3,800 4,500 4,500 4,700 208-050-101-6432 PROPERTY PREMIUMS 1,102 1,700 1,797 2,000 2,000 2,100 208-050-101-6437 HEALTH INSURANCE EXPENSE - - 135 200 200 200 208-050-101-6438 UNEMPLOYMENT INSURANCE 222 200 137 400 400 400 208-050-101-6445 DISABILITY INSURANCE 87 100 77 100 100 100 208-050-101-6448 RISK MGT ADMIN 685 600 650 600 600 600 208-050-101-6449 ERMA PERSONNEL INSURANCE 3,619 2,400 2,520 2,800 2,800 3,000 208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 800 800 1,186 1,300 1,300 1,400 208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 23,348 18,700 18,363 25,000 25,000 25,200 TOTAL : OPERATIONS 72,937 63,900 49,241 63,800 69,300 65,100 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : OTHER CHARGES 208-050-101-8321 COMPUTER SOFTWARE - 9,500 12,650 12,000 10,000 12,600 208-050-101-8322 COMPUTER HARDWARE - - - 5,000 - 5,000 TOTAL : OTHER CHARGES - 9,500 12,650 17,000 10,000 17,600 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : CAPITAL OUTLAY 208-050-101-7230 MACHINERY & EQUIPMENT 74,557 136,100 80,961 222,400 109,500 211,200 208-050-101-7235 FIRE TRUCK 1,656,553 11,000 6,703 4,200 2,700 600 208-050-101-7236 AMBULANCE - 67,400 400 334,500 266,800 67,900 208-050-101-7237 BREATHING AP - 10,000 - - - 225,000 208-050-101-7238 COMMAND VEHICLES 989 - - - - - 208-050-101-7239 CARDIAC MONITORS - - - 79,900 - - 208-050-101-7245 NOTEBOOKS - 4,500 1,494 1,600 - 1,600 TOTAL : CAPITAL OUTLAY 1,732,099 229,000 89,558 642,600 378,900 506,300 [211] GAS TAX FUND
[731]INFLOWS BEGINNING BALANCE 72,974 315,051 720,500 (63,800) [211]INFLOWS INFLOWS 1,099,554 1,077,600 1,096,986 1,046,700 1,207,500 1,411,600 [211]OUTFLOWS OUTFLOWS 857,477 1,129,800 691,511 1,621,200 1,991,800 1,256,000 NET CHANGE 242,077 (52,200) 405,475 (574,500) (784,300) 155,600 [211] GAS TAX FUND : INFLOWS : TAXES
211-070-101-4330 STATE GAS TAX-2105 139,532 143,700 138,498 141,600 164,900 192,500 211-070-101-4331 STATE GAS TAX-2106 73,659 74,000 74,486 74,200 86,400 100,900 211-070-101-4332 STATE GAS TAX-2107 176,912 195,400 187,412 179,500 209,100 244,100 This fund is used to account for receipts and expenditures of monies apportioned to the City under the Streets and Highways Code Sections 2105, 2106, 2107 and 2107.5 of the State of California.
95 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 211-070-101-4333 STATE GAS TAX-2107.5 6,000 8,000 6,000 6,000 - 8,200 211-070-101-4334 STATE GAS TAX-2103 193,865 194,600 181,371 175,300 204,200 238,400 211-070-101-4339 STATE GAS TAX-RMRA 472,794 456,800 503,970 466,000 542,800 623,500 211-070-101-4346 STATE GAS TAX-LOAN REPAYMENT 30,460 - - - - - TOTAL : TAXES 1,093,221 1,072,500 1,091,737 1,042,600 1,207,500 1,407,500 [211] GAS TAX FUND : INFLOWS : USES OF MONEY & PROPERTY 211-070-101-4801 INTEREST INCOME 5,448 2,800 2,948 2,600 - 2,600 211-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 885 2,300 2,301 1,500 - 1,500 TOTAL : USES OF MONEY & PROPERTY 6,333 5,100 5,249 4,100 - 4,100 [211] GAS TAX FUND : OUTFLOWS : PERSONNEL
211-070-101-5430 RECLASS OF SALARY EXPENDITURES 567,513 429,200 514,501 510,700 489,300 572,600 TOTAL : PERSONNEL 567,513 429,200 514,501 510,700 489,300 572,600 [211] GAS TAX FUND : OUTFLOWS : OPERATIONS
211-070-101-6955 STREET EXPENDITURES 86,632 191,700 - - 510,700 - TOTAL : OPERATIONS 86,632 191,700 - - 510,700 - [211] GAS TAX FUND : OUTFLOWS : OTHER CHARGES
211-070-101-8440 CHARGES FOR INTERNAL ADMIN 9,964 9,300 8,301 - - - 211-070-101-9100 TRANSFERS TO OTHER FUNDS - - 94,869 - - - TOTAL : OTHER CHARGES - - 94,869 - - - [211] GAS TAX FUND : OUTFLOWS : CAPITAL OUTLAY
211-070-101-7249 NORTH RECON: ACADEMY-FALLER - 5,200 - 33,000 - 120,900 211-070-101-7441 O RECON: 10-NORTH - 5,800 - 56,000 5,000 412,500 211-070-101-7442 2020 CMAQ LIFELINE - - - - 5,500 - 211-070-101-7534 2018 STREET SEALING PROJECT 168,130 - - - - - 211-070-101-7538 LYON AVE RECON - 9TH ST TO WEBSTER AVE 25,238 350,400 10,943 135,000 130,000 - 211-070-101-7539 2021 STREET SEALING PROJECT - 40,000 5,280 545,000 427,400 - 211-070-101-7543 CHERRY AVE RECONST - BETHEL TO GREENWOOD - 98,200 57,617 341,500 424,000 - 211-070-101-7591 WEST: 7TH - 3RD - - - - - 100,000 211-070-101-7585 J: ANNADALE - EDGAR - - - - - 50,000 TOTAL : CAPITAL OUTLAY 193,368 499,600 73,839 1,110,500 991,800 683,400 [212] LOCAL TDA ART 8 STREETS
[731]INFLOWS BEGINNING BALANCE 1,953,560 1,751,055 1,810,700 2,292,000 [212]INFLOWS INFLOWS 1,070,215 1,090,600 707,119 908,200 1,300,000 949,600 [212]OUTFLOWS OUTFLOWS 1,272,719 2,484,500 647,494 1,961,700 818,700 2,095,000 NET CHANGE (202,505) (1,394,000) 59,625 (1,053,500) 481,300 (1,145,400) [212] LOCAL TDA ART 8 STREETS : INFLOWS : TAXES
212-070-101-4123 TDA/LTF ART 8 1,039,375 1,074,100 698,474 894,000 1,300,000 935,400 TOTAL : TAXES 1,039,375 1,074,100 698,474 894,000 1,300,000 935,400 [212] LOCAL TDA ART 8 STREETS : INFLOWS : USES OF MONEY & PROPERTY 212-070-101-4801 INTEREST INCOME 25,705 11,800 8,668 11,400 - 11,400 212-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 5,135 4,600 (23) 2,800 - 2,800 TOTAL : USES OF MONEY & PROPERTY 30,840 16,400 8,645 14,200 - 14,200 [212] LOCAL TDA ART 8 STREETS : OUTFLOWS : OTHER CHARGES 212-070-101-9100 TRANSFERS TO OTHER FUNDS - - 478,285 - - - TOTAL : OTHER CHARGES - - 478,285 - - - [212] LOCAL TDA ART 8 STREETS : OUTFLOWS : CAPITAL OUTLAY 212-070-101-7371 SIDEWALK REPAIR/REPLAC AT VAR LOCATIONS 60,000 54,100 71,724 60,000 60,000 60,000 212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS - 20,000 2,163 20,000 20,000 20,000 212-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL 7,476 84,000 - 29,400 42,000 - 212-070-101-7436 FALLER AVENUE OVERLAY-CHURCH TO FLORENCE 6,145 194,200 - - - - 212-070-101-7437 FALLER AVENUE & LINCOLN PARK SIDEWALKS 1,471 22,700 - 42,400 2,000 25,000 212-070-101-7439 REIMB AGREEMENT LUCIDO OFFICE PROJECT 38,229 3,200 - - - - 212-070-101-7440 CENTRAL AVENUE: ACADEMY-CITY LIMITS - 69,800 19,830 200,000 - - 212-070-101-7442 2020 CMAQ LIFELINE - 2,600 - - - - 212-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT 4,558 139,200 - - - - 212-070-101-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN 363,150 504,000 - - - - This fund is used for the construction and maintenance of the street system of the City.

Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).
96 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 212-070-101-7522 ATP-SAFE ROUTE TO SCHOOL 24,294 25,200 (1,052) - - - 212-070-101-7527 SIDEWALK GAP CLOSURE PROJECT - - - - - 15,000 212-070-101-7534 2018 STREET SEALING PROJECT 573,119 300 - - - - 212-070-101-7536 K ST RECON - 5TH ST TO 10TH ST 68,477 811,100 26,929 679,900 674,700 - 212-070-101-7539 2021 STREET SEALING PROJECT - 8,600 22,110 - - - 212-070-101-7540 N ST RECON - 5TH ST TO 9TH ST 27,188 452,900 26,119 930,000 20,000 1,015,000 212-070-101-7541 WATER STORAGE TANK OFFSITE IMPROVEMENTS 98,613 92,600 1,388 - - - 212-070-101-7551 7TH: LYON-HAWLEY & LYON: JENSEN-WEBSTER - - - - - 490,000 212-070-101-7552 4TH: GREENWOOD - WEST - - - - - 410,000 212-070-101-7586 5TH: L - J - - - - - 25,000 212-070-101-7587 ANNADALE: BETHEL - POST - - - - - 35,000 TOTAL : CAPITAL OUTLAY 1,272,719 2,484,500 169,209 1,961,700 818,700 2,095,000 [213] LOCAL TDA ART 3 PED/BIC
[731]INFLOWS BEGINNING BALANCE - 21,200 44,000 [213]INFLOWS INFLOWS 21,874 39,700 21,418 22,800 22,900 24,300 [213]OUTFLOWS OUTFLOWS 284 300 237 - - - NET CHANGE 21,590 39,400 21,181 22,800 22,900 24,300 [213] LOCAL TDA ART 3 PED/BIC : INFLOWS : TAXES
213-070-101-4121 TDA/LTF ART 3 20,406 38,900 20,990 22,000 22,900 23,500 TOTAL : TAXES 20,406 38,900 20,990 22,000 [213] LOCAL TDA ART 3 PED/BIC : INFLOWS : USES OF MONEY & PROPERTY 213-070-101-4801 INTEREST INCOME 1,147 600 471 600 - 600 213-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 321 200 (43) 200 - 200 TOTAL : USES OF MONEY & PROPERTY 1,468 700 428 800 - 800 [213] LOCAL TDA ART 3 PED/BIC : OUTFLOWS : OTHER CHARGES 213-070-101-8440 CHARGES FOR INTERNAL ADMIN 284 300 237 - - - TOTAL : OTHER CHARGES 284 300 237 - - - [215] MEASURE C - STREET MAINTENANCE
[731]INFLOWS BEGINNING BALANCE 95,011 - 23,200 23,200 [215]INFLOWS INFLOWS 705,031 - 58,160 60,000 - 60,000 [215]OUTFLOWS OUTFLOWS 800,042 28,400 34,952 - - - NET CHANGE (95,011) (28,400) 23,207 60,000 - 60,000 [215] MEASURE C - STREET MAINTENANCE : INFLOWS : TAXES 215-070-101-4125 SALES TAX/MEAS C-STREET MAINT 705,031 - 58,160 60,000 - 60,000 TOTAL : TAXES 705,031 - 58,160 60,000 - 60,000 [215] MEASURE C - STREET MAINTENANCE : OUTFLOWS : CAPITAL OUTLAY 215-070-101-7485 ACADEMY AVE-11TH ST TO NORTH AVE 800,042 28,400 34,952 - - - TOTAL : CAPITAL OUTLAY 800,042 28,400 34,952 - - - [216] MEASURE C EXTENSION-FLEXIBLE
[731]INFLOWS BEGINNING BALANCE 316,233 568,714 872,400 442,100 [216]INFLOWS INFLOWS 308,924 267,000 355,396 339,600 334,700 405,300 [216]OUTFLOWS OUTFLOWS 56,443 673,600 51,734 842,700 765,000 565,000 NET CHANGE 252,481 (406,600) 303,662 (503,100) (430,200) (159,700) [216] MEASURE C EXTENSION-FLEXIBLE : INFLOWS : TAXES 216-070-101-4127 SALES TAX/FLEXIBLE FUNDING 300,898 262,900 352,580 336,600 334,700 402,300 TOTAL : TAXES 300,898 262,900 352,580 336,600 334,700 402,300 [216] MEASURE C EXTENSION-FLEXIBLE : INFLOWS : USES OF MONEY & PROPERTY 216-070-101-4801 INTEREST INCOME 5,951 2,900 3,027 2,100 - 2,100 216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 2,075 1,100 (212) 900 - 900 TOTAL : USES OF MONEY & PROPERTY 8,026 4,100 2,816 3,000 - 3,000 This fund is used for the construction and maintenance of the pedestrian and bicycle ways system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).

This is the original Measure C fund and was in effect from 1986 through 2006. This fund is used for street maintenance and street improvements that address the aging street and road system and has the same funding mechanism. It is only used now to complete the Academy Avenue project.

This fund is used for any transportation project needed (i.e. transit, pothole, repair and maintenance of existing alleys). Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years. 97 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [216] MEASURE C EXTENSION-FLEXIBLE : OUTFLOWS : OTHER CHARGES 216-070-101-8440 CHARGES FOR INTERNAL ADMIN 7,146 6,700 5,953 - - - 216-070-101-9100 TRANSFER TO OTHER FUNDS - - 787 - - - TOTAL : OTHER CHARGES 7,146 6,700 6,740 - - - [216] MEASURE C EXTENSION-FLEXIBLE : OUTFLOWS : CAPITAL OUTLAY 216-070-101-7443 PAVEMENT CONDITION SURVEY - - 2,334 - - - 216-070-101-7505 MS4 PERMITTING 8,539 7,900 8,992 15,000 10,600 15,000 216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE 40,758 659,000 22,878 595,800 552,000 - 216-070-101-7550 RECON. OF HILL: CHURCH & WEST (VARIOUS) - - - 40,000 40,000 375,000 216-070-101-7551 7TH: LYON-HAWLEY & JENSEN-WEBSTER - - - 60,000 60,000 - 216-070-101-7552 4TH: GREENWOOD-WEST - - - 40,000 40,000 - 216-070-101-7624 PMP SURVEY UPDATES - - 845 47,400 47,400 - 216-070-101-7625 STORM DRAIN PLAT UPDATES - - 9,945 10,000 10,000 - 216-070-101-7626 STANDARD PLAN UPDATES - - - 5,000 5,000 10,000 216-070-101-7627 GIS UPDATES (NOT CIP) - - - - - 15,000 216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY - - - 29,500 - - 216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE - - - - - 150,000 TOTAL : CAPITAL OUTLAY 49,297 666,900 44,993 842,700 765,000 565,000 [217] TEA 21/RSTP/CMAQ
[217]INFLOWS BEGINNING BALANCE 68,195 (491,484) (1,240,300) (747,100) [217]INFLOWS INFLOWS 1,973,443 3,807,700 3,102,136 1,604,200 1,604,200 2,885,600 [217]OUTFLOWS OUTFLOWS 2,533,121 5,714,500 3,850,993 1,706,000 1,110,900 2,885,600 NET CHANGE (559,679) (1,906,900) (748,857) (101,800) 493,300 - [217] TEA 21/RSTP/CMAQ : INFLOWS : INTERGOVERNMENTAL 217-070-101-4309 OTHER FEDERAL GRANTS 1,973,443 3,807,700 2,522,500 1,604,200 1,604,200 2,885,600 217-070-101-4319 BETHEL AND CHURCH TRAFFIC SIGNAL-CMAQ - - - - - - TOTAL : INTERGOVERNMENTAL 1,973,443 3,807,700 2,522,500 1,604,200 1,604,200 2,885,600 [217] TEA 21/RSTP/CMAQ : INFLOWS : USES OF MONEY & PROPERTY 217-070-101-4925 TRANSFER FROM OTHER FUNDS - - 579,636 - - - TOTAL : USES OF MONEY & PROPERTY - - 579,636 - - - [217] TEA 21/RSTP/CMAQ : OUTFLOWS : CAPITAL OUTLAY
217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - 39,800 30,330 254,800 45,000 859,600 217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL 57,703 648,000 305,423 226,800 324,200 - 217-070-101-7436 FALLER AVENUE OVERLAY-CHURCH TO FLORENCE 25,376 410,000 620,126 - - - 217-070-101-7437 FALLER AVENUE & LINCOLN PARK SIDEWALKS 8,227 128,300 6,193 236,600 13,000 195,000 217-070-101-7441 O ST RECON - 10TH TO NORTH - 47,000 53,868 230,300 42,500 893,000 217-070-101-7442 FOWLER CANAL TRAIL & BETHEL BIKE/PED - 19,900 12,449 192,000 300,000 765,000 217-070-101-7485 ACADEMY AVE-11TH ST TO NORTH AVE 2,024,946 1,873,100 122,753 - - - 217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT 35,672 881,800 985,234 - 2,000 - 217-070-101-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN 336,143 780,800 970,436 - - - 217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADALE 20,995 12,100 107,083 380,200 380,200 - 217-070-101-7520 CHURCH AVE OVERLAY-BETHEL TO GREENWOOD - - - - - - 217-070-101-7522 ATP-SAFE ROUTE TO SCHOOL - (300) 1,052 - - - 217-070-101-7523 SYSTEMIC SAFETY ANALYSIS REPORT PROGRAM 8,564 7,600 - - - - 217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - 92,500 - 185,300 4,000 120,000 217-070-101-7533 ATP-ACTIVE TRANSPORTATION ACCESS PROJECT 15,495 774,000 636,047 - - - 217-070-101-7629 BETHEL AVE - CITY LIMITS TO JENNI AVE - - - - - 20,000 217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD - - - - - 13,000 217-070-101-7631 JENSEN AND DIANOLA TRAFFIC SCHOOL - - - - - 10,000 217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - - - - - 10,000 TOTAL : CAPITAL OUTLAY 2,533,121 5,714,500 3,850,993 1,706,000 1,110,900 2,885,600 [218] KINGS RIVER BOAT LAUNCH GRANT
[731]INFLOWS BEGINNING BALANCE (76) (76) 5,800 5,800 [218]INFLOWS INFLOWS - 52,700 5,855 - - - [218]OUTFLOWS OUTFLOWS - 52,700 - - - - NET CHANGE - - 5,855 - - - [218] KINGS RIVER BOAT LAUNCH GRANT : INFLOWS : INTERGOVERNMENTAL 218-070-101-4879 TRANSFER FROM GENERAL FUND - 52,700 5,855 - - - TOTAL : INTERGOVERNMENTAL - 52,700 5,855 - - - This fund is used to account for a state grant to build a new boat launch ramp on the Kings River.

This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.
98 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [218] KINGS RIVER BOAT LAUNCH GRANT : OUTFLOWS : OPERATIONS 218-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - 52,700 - - - - TOTAL : OPERATIONS - 52,700 - - - - [221] DEVELOPERS FEE FUND
[221]INFLOWS BEGINNING BALANCE 3,734,987 4,178,282 3,272,200 3,220,200 [221]INFLOWS INFLOWS 539,489 483,100 179,088 380,700 218,800 380,700 [221]OUTFLOWS OUTFLOWS 96,194 1,092,200 1,085,181 179,100 270,800 - NET CHANGE 443,295 (609,100) (906,093) 201,600 (52,000) 380,700 [221] DEVELOPERS FEE FUND : INFLOWS : LICENSES, PERMITS & FEES 221-070-101-4469 STORM WATER AREA 1 - - - - - - 221-070-101-4470 STORM WATER AREA 2 197,497 205,700 77,084 146,700 146,700 146,700 221-070-101-4471 PARKS & RECREATION A1 11,473 5,000 5,170 5,900 5,200 5,900 221-070-101-4473 PARKS & RECREATION A3 479 1,400 2,681 3,000 2,700 3,000 221-070-101-4474 PARKS & RECREATION A4 84,890 87,500 30,038 52,500 30,000 52,500 221-070-101-4476 TRAFFIC 103,286 88,800 32,864 88,200 2,000 88,200 221-070-101-4485 PUBLIC SAFETY-POLICE 41,797 37,700 17,719 29,000 10,500 29,000 221-070-101-4486 PUBLIC SAFETY-FIRE A1 29,573 23,300 9,704 23,300 1,800 23,300 TOTAL : LICENSES, PERMITS & FEES 468,996 449,400 175,259 348,600 198,800 348,600 [221] DEVELOPERS FEE FUND : INFLOWS : USES OF MONEY & PROPERTY 221-070-101-4801 INTEREST INCOME 56,514 27,000 18,572 26,800 20,000 26,800 221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 13,979 6,700 (14,743) 5,300 - 5,300 TOTAL : USES OF MONEY & PROPERTY 70,493 33,700 3,829 32,100 20,000 32,100 [221] DEVELOPERS FEE FUND : OUTFLOWS : CAPITAL OUTLAY 221-070-303-7400 REIMBURSEMENT TRACT 5383 - 135,600 135,552 - - - 221-070-304-7400 REIMBURSEMENT TRACT 5383 - 111,400 111,375 - - - 221-070-307-7400 REIMBURSEMENT TRACT 5383 - 34,700 34,693 - - - 221-070-304-7518 BETHEL WIDENING/OVERLAY: JENSEN-ANNADALE 15,000 260,000 - - - - 221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADALE - - 237,920 175,000 256,200 - 221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE 81,194 542,700 510,306 - 10,500 - TOTAL : CAPITAL OUTLAY 96,194 1,084,300 1,029,845 175,000 266,700 - [221] DEVELOPERS FEE FUND : OUTFLOWS : OTHER CHARGES 221-070-302-8440 CHARGES FOR INTERNAL ADMIN - - 22 - - - 221-070-303-8440 CHARGES FOR INTERNAL ADMIN - 6,600 5,905 - - - 221-070-304-8440 CHARGES FOR INTERNAL ADMIN - 1,300 1,119 - - - 221-070-305-8440 CHARGES FOR INTERNAL ADMIN - - 3 - - - 221-070-306-8440 CHARGES FOR INTERNAL ADMIN - - 3 - - - 221-070-317-8440 CHARGES FOR INTERNAL ADMIN - - 2 4,100 4,100 - 221-070-101-9100 TRANSFERS TO OTHER FUNDS - - 48,283 - - - TOTAL : OTHER CHARGES - 7,900 55,336 4,100 4,100 - [225] AIR QUALITY PROJECTS
[731]INFLOWS BEGINNING BALANCE 6,900 6,584 18,600 18,600 [225]INFLOWS INFLOWS 138 - 12,427 2,300 - - [225]OUTFLOWS OUTFLOWS 454 400 378 4,600 - - NET CHANGE (316) (400) 12,049 (2,300) - - [225] AIR QUALITY PROJECTS : INFLOWS : USES OF MONEY & PROPERTY 225-060-101-4801 INTEREST INCOME 126 - 27 200 - - 225-060-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 12 - 8,395 - - - TOTAL : USES OF MONEY & PROPERTY 138 - 8,422 200 - - [225] AIR QUALITY PROJECTS : INFLOWS : OTHER REVENUES 225-060-101-4235 SANGER ENVIRONMENTAL FUND - - 4,005 2,100 - - TOTAL : OTHER REVENUES - - 4,005 2,100 - - [225] AIR QUALITY PROJECTS : OUTFLOWS : OTHER CHARGES 225-060-101-8440 CHARGES FOR INTERNAL ADMIN 454 400 378 4,600 - - TOTAL : OTHER CHARGES 454 400 378 4,600 - - These funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.

This fund is used to account for clean air fees collected by the State and distributed by the California Air Quality Management District for clean air projects. 99 CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [226] URBAN GREENING GRANT
[731]INFLOWS BEGINNING BALANCE - - - - [226]INFLOWS INFLOWS 64,450 - - - - - [226]OUTFLOWS OUTFLOWS 64,450 - - - - -

NET CHANGE - - - - - - [226] URBAN GREENING GRANT : INFLOWS : INTERGOVERNMENTAL 226-070-101-4329 GRANT REVENUE 64,450 - - - - - TOTAL : INTERGOVERNMENTAL 64,450 - - - - - [226] URBAN GREENING GRANT : OUTFLOWS : CAPITAL OUTLAY 226-070-101-7130 VETERANS PARK 64,450 - - - - - 226-070-101-7247 URBAN GREENING GRANT - - - - - - TOTAL : CAPITAL OUTLAY 64,450 - - - - - [228] ASSET FORFEITURE FUND
[731]INFLOWS BEGINNING BALANCE 35,213 32,227 32,300 32,300 [228]INFLOWS INFLOWS 588 - 112 200 - - [228]OUTFLOWS OUTFLOWS 3,575 - - - - - NET CHANGE (2,986) - 112 200 - - [228] ASSET FORFEITURE FUND : INFLOWS : USES OF MONEY & PROPERTY 228-040-101-4801 INTEREST INCOME 480 - 149 200 - - 228-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 108 - (38) - - - TOTAL : USES OF MONEY & PROPERTY 588 - 112 200 - - [229] STATE WATER RESOURCE CONTROL BOARD
[731]INFLOWS BEGINNING BALANCE - - - - [229]INFLOWS INFLOWS - - - 136,100 136,100 - [229]OUTFLOWS OUTFLOWS - - - 136,100 136,100 -

NET CHANGE - - - - - - [229] STATE WATER RESOURCE CONTROL BOARD : INFLOWS : INTERGOVERNMENTAL 229-070-101-4329 TRANSFER FROM GENERAL FUND - - - 136,100 136,100 - TOTAL : INTERGOVERNMENTAL - - - 136,100 136,100 - [229] STATE WATER RESOURCE CONTROL BOARD : OUTFLOWS : OPERATIONS 229-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - 136,100 136,100 - TOTAL : OPERATIONS - - - 136,100 136,100 - [241] LANDSCAPE/LIGHTING DIST NO 1
[731]INFLOWS BEGINNING BALANCE 7,687 - 132,500 197,200 [241]INFLOWS INFLOWS 141,333 143,100 138,332 147,900 76,400 147,900 [241]OUTFLOWS OUTFLOWS 149,020 124,200 5,848 147,800 11,600 152,600 NET CHANGE (7,687) 18,900 132,484 100 64,800 (4,700) [241] LANDSCAPE/LIGHTING DIST NO 1 : INFLOWS : USES OF MONEY & PROPERTY 241-070-101-4801 INTEREST INCOME 458 200 154 100 - 100 241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - - TOTAL : USES OF MONEY & PROPERTY 458 200 154 100 - 100 [241] LANDSCAPE/LIGHTING DIST NO 1 : INFLOWS : OTHER REVENUES 241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 140,875 142,800 138,178 147,800 76,400 147,800 TOTAL : OTHER REVENUES 140,875 142,800 138,178 147,800 76,400 147,800 [241] LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOWS : OPERATIONS 241-070-101-6510 UTILITY-ELECTRIC/GAS 142,000 117,600 - 136,200 - 141,000 241-070-101-6955 PARK DIVISION EXPENDITURES - - - - - - TOTAL : OPERATIONS 142,000 117,600 - 136,200 - 141,000 [241] LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOWS : OTHER CHARGES 241-070-101-8440 CHARGES FOR INTERNAL ADMIN 7,020 6,600 5,848 11,600 11,600 11,600 TOTAL : OTHER CHARGES 7,020 6,600 5,848 11,600 11,600 11,600 This fund is used for the creation and beautification of Veteran's Park.

This fund is used for the collection and use of asset forfeiture managed by the police department.

This grant is from the San Joaquin Valley Air Pollution Control District for air quality purchases like electric vehicles.

This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.
100

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [244] LANDSCAPE/LIGHTING DIST NO 2
[731]INFLOWS BEGINNING BALANCE 653,315 724,983 407,500 210,600 [244]INFLOWS INFLOWS 198,348 195,200 189,300 193,300 101,700 193,300 [244]OUTFLOWS OUTFLOWS 126,680 463,700 506,750 290,500 298,700 281,000 NET CHANGE 71,668 (268,500) (317,450) (97,200) (196,900) (87,700) [244] LANDSCAPE/LIGHTING DIST NO 2 : INFLOWS : USES OF MONEY & PROPERTY 244-070-101-4801 INTEREST INCOME 9,600 4,500 3,091 4,200 - 4,200 244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 597 500 - - - - TOTAL : USES OF MONEY & PROPERTY 10,198 5,000 3,091 4,200 - 4,200 [244] LANDSCAPE/LIGHTING DIST NO 2 : INFLOWS : OTHER REVENUES 244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 188,151 190,200 186,209 189,100 101,700 189,100 TOTAL : OTHER REVENUES 188,151 190,200 186,209 189,100 101,700 189,100 [244] LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOWS : PERSONNEL 244-070-101-5110 DIRECT LABOR-REGULAR - 29,600 28,604 66,900 64,100 74,100 244-070-101-5130 OVERTIME - 400 434 - 1,500 - 244-070-101-5160 VACATION LEAVE BUY BACK - 1,200 1,234 1,300 800 1,300 244-070-101-5210 PERS EXPENSE - 12,000 12,137 28,300 28,800 6,700 244-070-101-5219 PERS OBLIGATION BOND - - - - 100 15,100 244-070-101-5220 SOCIAL SECURITY - 2,300 2,289 5,200 5,100 5,700 244-070-101-5310 HEALTH INSURANCE - 11,800 6,552 18,400 23,800 35,100 244-070-101-5320 WORKERS COMPENSATION - - 1,904 - 4,000 12,700 244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - 32 - 100 100 244-070-101-5350 FITNESS PROGRAM - - 21 100 - 100 TOTAL : PERSONNEL - 57,200 53,209 120,200 128,400 150,700 [244] LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOWS : OPERATIONS 244-070-101-6122 SUPPLIES-SHOP AND FIELD 13,548 20,100 20,591 16,600 16,600 16,600 244-070-101-6290 SVCS-PROFESSIONAL SERVICES 78,978 72,300 116,320 114,800 114,800 74,800 244-070-101-6510 UTILITY-ELECTRIC/GAS 23,501 22,700 26,307 23,400 23,400 23,400 244-070-101-8440 CHARGES FOR INTERNAL ADMIN 10,653 10,000 8,875 15,500 15,500 15,500 TOTAL : OPERATIONS 126,680 125,000 172,093 170,300 170,300 130,300 [244] LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOWS : TRANSFERS 244-070-101-9000 TRANSFER TO GEN FUND - 281,400 281,448 - - - TOTAL : TRANSFERS - 281,400 281,448 - - - [248] ABC GRANT
[731]INFLOWS BEGINNING BALANCE - - - - [248]INFLOWS INFLOWS 5,717 - - - - - [248]OUTFLOWS OUTFLOWS 5,717 - - - - -

NET CHANGE - - - - - - [248] ABC GRANT : INFLOWS : INTERGOVERNMENTAL
248-040-101-4329 GRANT REVENUE 5,717 - - - - - TOTAL : INTERGOVERNMENTAL 5,717 - - - - - [248] ABC GRANT : OUTFLOWS : PERSONNEL
248-040-101-5130 OVERTIME 5,301 - - - - - 248-040-101-5220 SOCIAL SECURITY 416 - - - - - TOTAL : PERSONNEL 5,717 - - - - - [251] COMMUN DEV BLOCK GRANT (CDBG)
[731]INFLOWS BEGINNING BALANCE (7) (7) - - [251]INFLOWS INFLOWS - - 7 601,600 471,900 716,600 [251]OUTFLOWS OUTFLOWS - - - 601,600 471,900 716,600 NET CHANGE - - 7 - - - [251] COMMUN DEV BLOCK GRANT (CDBG) : INFLOWS : INTERGOVERNMENTAL 251-060-101-4329 GRANT REVENUE - - - 129,700 - 129,700 251-060-102-4329 GRANT REVENUE - - - 279,100 279,100 279,100 251-060-103-4329 GRANT REVENUE - - - 192,900 192,900 192,900 This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

Alcohol Beverage Control Grant provides funding for the prevention of under-age drinking and to enforce compliance with ABC laws and regulations of licensed businesses.

This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding. 101

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 251-070-101-4329 GRANT REVENUE - - - - - 115,000 TOTAL : INTERGOVERNMENTAL - - - 601,600 471,900 716,600 [251] COMMUN DEV BLOCK GRANT (CDBG) : INFLOWS : TRANSFERS 251-090-101-4924 TRANSFER FROM RESERVE FUNDS - - 7 - - - TOTAL : TRANSFERS - - 7 - - - [251] COMMUN DEV BLOCK GRANT (CDBG) : OUTFLOWS : OPERATIONS 251-060-101-6290 SVCS-PROFESSIONAL SERVICES - - - 129,700 - 129,700 251-060-102-6290 SVCS-PROFESSIONAL SERVICES - - - 279,100 279,100 279,100 251-060-103-6290 SVCS-PROFESSIONAL SERVICES - - - 192,900 192,900 192,900 TOTAL : OPERATIONS - - - 601,600 471,900 601,600 [251] COMMUN DEV BLOCK GRANT (CDBG) : OUTFLOWS : CAPITAL OUTLAY 251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS - - - - - 115,000 TOTAL : CAPITAL OUTLAY - - - - - 115,000 [252] AREA AGENCY ON AGING GRANT
[731]INFLOWS BEGINNING BALANCE - - - - [252]INFLOWS INFLOWS 9,083 1,800 - - - 25,000 [252]OUTFLOWS OUTFLOWS 9,083 600 - - - 25,000 NET CHANGE - 1,300 - - - - [252] AREA AGENCY ON AGING GRANT : INFLOWS : INTERGOVERNMENTAL 252-030-101-4320 AREA AGENCY ON AGING GRANT 9,083 1,800 - - - 25,000 TOTAL : INTERGOVERNMENTAL 9,083 1,800 - - - 25,000 [252] AREA AGENCY ON AGING GRANT : OUTFLOWS : PERSONNEL 252-030-101-5430 RECLASS OF SALARY EXPENDITURES 9,083 - - - - - TOTAL : PERSONNEL 9,083 - - - - - [252] AREA AGENCY ON AGING GRANT : OUTFLOWS : OTHER CHARGES 252-030-101-8440 CHARGES FOR INTERNAL ADMIN - 600 - - - - TOTAL : OTHER CHARGES - 600 - - - - [252] AREA AGENCY ON AGING GRANT : OUTFLOWS : TRANSFERS 252-030-101-9000 TRANSFER TO GEN FUND - - - - - 25,000 252-030-101-9990 EQUITY TRANSFER - - - - - - TOTAL : TRANSFERS - - - - - 25,000 [255] LOCAL PUBLIC SAFETY FUNDS
[731]INFLOWS BEGINNING BALANCE 11,285 (10,398) 15,600 25,800 [255]INFLOWS INFLOWS 132,586 99,900 143,645 120,900 145,000 145,000 [255]OUTFLOWS OUTFLOWS 154,269 113,700 117,676 120,400 134,800 144,500 NET CHANGE (21,683) (13,900) 25,969 500 10,200 500 [255] LOCAL PUBLIC SAFETY FUNDS : INFLOWS : TAXES
255-040-101-4105 SALES TAX 132,648 99,900 143,651 120,900 145,000 145,000 TOTAL : TAXES 132,648 99,900 143,651 120,900 145,000 145,000 [255] LOCAL PUBLIC SAFETY FUNDS : INFLOWS : USES OF MONEY & PROPERTY 255-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (62) - (6) - - - TOTAL : USES OF MONEY & PROPERTY (62) - (6) - - - [255] LOCAL PUBLIC SAFETY FUNDS : OUTFLOWS : PERSONNEL 255-040-101-5110 DIRECT LABOR-REGULAR 79,189 58,600 64,130 61,500 57,700 69,100 255-040-101-5130 OVERTIME 17,859 16,500 15,763 15,800 11,600 15,800 255-040-101-5160 VACATION LEAVE BUY BACK 1,337 - - - 6,800 - 255-040-101-5170 OTHER LEAVE BUY BACK 4,722 4,500 3,544 3,700 13,000 3,700 255-040-101-5210 PERS EXPENSE 17,389 8,200 6,654 8,800 6,000 9,200 255-040-101-5219 PERS OBLIGATION BOND - - - - 4,300 500 255-040-101-5220 SOCIAL SECURITY 7,977 6,100 6,431 4,700 6,900 6,300 255-040-101-5310 HEALTH INSURANCE 18,799 7,200 8,601 7,200 9,000 17,100 255-040-101-5320 WORKERS COMPENSATION 5,243 4,700 5,002 5,000 3,800 10,000 255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 39 - 32 100 - - 255-040-101-5350 FITNESS PROGRAM 26 - 21 100 - - This fund is used to account for the revenues from Proposition 172, a 1993 measure which collects a ½ cent sales tax for local public safety.

Federal funding for providing outreach and site management services to older residents in Sanger and Del Rey. Services include meals and information support. 102

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
94]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 255-040-101-5411 CELL PHONE ALLOWANCE 669 600 607 700 500 - 255-040-101-5420 UNIFORM ALLOWANCE 1,000 1,000 1,000 1,100 1,200 1,100 TOTAL : PERSONNEL 154,248 107,600 111,785 108,700 120,900 132,800 [255] LOCAL PUBLIC SAFETY FUNDS : OUTFLOWS : OPERATIONS 255-040-101-6445 DISABILITY INSURANCE 21 - 26 100 100 100 255-040-101-6750 P.O.S.T. TRAINING - - 406 500 2,700 500 255-040-101-6955 POLICE ADMIN EXPENDITURES - - - - - - TOTAL : OPERATIONS 21 - 432 600 2,800 600 [255] LOCAL PUBLIC SAFETY FUNDS : OUTFLOWS : OTHER CHARGES 255-040-101-8440 CHARGES FOR INTERNAL ADMIN - 6,100 5,459 11,100 11,100 11,100 TOTAL : OTHER CHARGES - 6,100 5,459 11,100 11,100 11,100 [256] SUPP LAW ENFRCMNT/AB3229 SLESF
[731]INFLOWS BEGINNING BALANCE 46,691 85,385 99,700 97,600 [256]INFLOWS INFLOWS 156,277 128,900 156,687 165,200 165,000 165,200 [256]OUTFLOWS OUTFLOWS 117,583 139,300 142,380 154,900 167,100 170,100 NET CHANGE 38,694 (10,400) 14,307 10,300 (2,100) (4,900) [256] SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOWS : INTERGOVERNMENTAL 256-040-101-4323 SUPP LAW ENFRCMNT AB3229 SLESF 155,948 128,700 156,727 165,000 165,000 165,000 TOTAL : INTERGOVERNMENTAL 155,948 128,700 156,727 165,000 165,000 165,000 [256] SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOWS : USES OF MONEY & PROPERTY 256-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 329 100 (40) 200 - 200 TOTAL : USES OF MONEY & PROPERTY 329 100 (40) 200 - 200 [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOWS : PERSONNEL 256-040-101-5110 DIRECT LABOR-REGULAR 86,096 71,600 71,524 71,600 72,000 82,200 256-040-101-5130 OVERTIME 13,824 14,800 16,488 16,900 17,600 16,900 256-040-101-5170 OTHER LEAVE BUY BACK 2,061 1,600 4,326 4,500 3,900 4,500 256-040-101-5210 PERS EXPENSE 17,287 23,700 17,157 24,400 19,300 6,700 256-040-101-5219 PERS OBLIGATION BOND - - - - 10,400 8,400 256-040-101-5220 SOCIAL SECURITY 7,961 6,700 7,081 5,500 7,200 7,200 256-040-101-5310 HEALTH INSURANCE 17,464 13,800 15,724 13,800 22,300 21,900 256-040-101-5320 WORKERS COMPENSATION 3,234 5,700 3,801 6,000 2,100 10,100 256-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 50 - 38 100 - 200 256-040-101-5350 FITNESS PROGRAM 33 - 26 100 - 100 256-040-101-5420 UNIFORM ALLOWANCE 2,000 2,000 1,000 1,100 1,500 1,100 256-040-101-5430 RECLASS OF SALARY EXPENDITURES (32,449) (6,400) - - - - TOTAL : PERSONNEL 117,561 133,400 137,165 144,000 156,200 159,200 [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOWS : OPERATIONS 256-040-101-6445 DISABILITY INSURANCE 21 - 26 100 100 100 256-040-101-6750 P.O.S.T. TRAINING - - - - - - TOTAL : OPERATIONS 21 - 26 100 100 100 [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOWS : OTHER CHARGES 256-040-101-8440 CHARGES FOR INTERNAL ADMIN - 5,800 5,189 10,800 10,800 10,800 TOTAL : OTHER CHARGES - 5,800 5,189 10,800 10,800 10,800 [258] PETSMART CHARITIES GRANT
[731]INFLOWS BEGINNING BALANCE 117 165 - - [258]INFLOWS INFLOWS 9,383 - 695 200 - - [258]OUTFLOWS OUTFLOWS 9,335 300 860 4,100 - - NET CHANGE 48 (300) (165) (3,900) - - [258] PETSMART CHARITIES GRANT : INFLOWS : USES OF MONEY & PROPERTY 258-040-101-4801 INTEREST INCOME 48 - - 200 - - 258-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - - TOTAL : USES OF MONEY & PROPERTY 48 - - 200 - - [258] PETSMART CHARITIES GRANT : INFLOWS : OTHER REVENUES 258-040-101-4328 PETSMART GRANT 9,335 - 695 - - - This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides for front line municipal police services including anti-gang and community crime prevention programs.

This fund accounts for the PetSmart grant for low cost spay and neuter of dogs. 103

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
95]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 258-040-101-4869 MISCELLANEOUS REVENUE - - - - - - TOTAL : OTHER REVENUES 9,335 - 695 - - - [258] PETSMART CHARITIES GRANT : OUTFLOWS : OPERATIONS 258-040-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - - - - - 258-040-101-6454 GRANT EXPENDITURES 9,335 300 260 - - - TOTAL : OPERATIONS 9,335 300 260 - - - [258] PETSMART CHARITIES GRANT : OUTFLOWS : OTHER CHARGES 258-040-101-8440 CHARGES FOR INTERNAL ADMIN - - - 4,100 - - TOTAL : OTHER CHARGES - - - 4,100 - - [258] PETSMART CHARITIES GRANT : OUTFLOWS : TRANSFERS 258-040-101-9000 TRANSFER TO GEN FUND - - 600 - - - 258-040-101-9990 EQUITY TRANSFER - - - - - - TOTAL : TRANSFERS - - 600 - - - [261] COMMUNITY FACILITIES DISTRICT
[731]INFLOWS BEGINNING BALANCE 451,107 370,955 332,000 158,300 [261]INFLOWS INFLOWS 670,315 694,700 699,314 753,200 750,900 753,200 [261]OUTFLOWS OUTFLOWS 750,467 887,300 738,283 920,300 924,600 912,500 NET CHANGE (80,152) (192,600) (38,969) (167,100) (173,700) (159,300) [261] COMMUNITY FACILITIES DISTRICT : INFLOWS : USES OF MONEY & PROPERTY 261-020-101-4801 INTEREST INCOME 3,515 1,300 928 1,100 - 1,100 261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 1,226 1,300 (326) 1,200 - 1,200 TOTAL : USES OF MONEY & PROPERTY 4,741 2,600 602 2,300 - 2,300 [261] COMMUNITY FACILITIES DISTRICT : INFLOWS : OTHER REVENUES 261-020-101-4329 SPECIAL TAX 664,254 691,000 698,712 750,900 750,900 750,900 261-040-101-4869 MISCELLANEOUS REVENUE 1,320 1,200 - - - - TOTAL : OTHER REVENUES 665,574 692,100 698,712 750,900 750,900 750,900 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : PERSONNEL 261-040-101-5110 DIRECT LABOR-REGULAR 163,806 167,000 170,236 174,100 168,600 197,000 261-040-101-5130 OVERTIME 36,150 29,300 14,948 15,400 13,700 15,400 261-040-101-5160 VACATION LEAVE BUY BACK - - - - - - 261-040-101-5170 OTHER LEAVE BUY BACK 6,586 6,600 9,006 9,300 8,500 9,300 261-040-101-5210 PERS EXPENSE 37,734 40,600 38,840 44,100 43,000 25,600 261-040-101-5219 PERS OBLIGATION BOND - - - - 1,000 12,000 261-040-101-5220 SOCIAL SECURITY 15,997 15,500 15,060 13,400 14,900 15,300 261-040-101-5310 HEALTH INSURANCE 46,157 40,700 46,036 33,500 49,900 43,800 261-040-101-5320 WORKERS COMPENSATION 8,018 13,100 10,671 13,600 6,500 25,200 261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 78 100 77 100 100 400 261-040-101-5350 FITNESS PROGRAM 52 100 51 100 - 300 261-040-101-5411 CELL PHONE ALLOWANCE 1,457 1,500 1,449 1,600 1,200 1,400 261-040-101-5420 UNIFORM ALLOWANCE 2,000 2,000 2,000 2,100 3,000 2,100 TOTAL : PERSONNEL 318,036 316,400 308,374 307,300 310,400 347,800 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : OPERATIONS 261-040-101-6445 DISABILITY INSURANCE 44 - 51 100 100 100 261-040-101-6750 P.O.S.T. TRAINING - 500 982 600 1,000 600 TOTAL : OPERATIONS 44 600 1,033 700 1,100 700 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : OTHER CHARGES 261-040-101-8440 CHARGES FOR INTERNAL ADMIN 12,784 12,000 10,650 17,800 17,800 17,800 TOTAL : OTHER CHARGES 12,784 12,000 10,650 17,800 17,800 17,800 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : CAPITAL OUTLAY 261-040-101-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - - 261-040-101-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE 250 - - - - - TOTAL : CAPITAL OUTLAY 250 - - - - - [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : PERSONNEL 261-050-101-5110 DIRECT LABOR-REGULAR 130,098 181,800 84,455 178,100 138,500 168,800 This fund accounts for the Community Facilities District 2005-1 which levies a special tax in the District comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development. 104

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
96]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 261-050-101-5130 OVERTIME 12,060 19,700 38,174 26,000 46,900 27,300 261-050-101-5140 FLSA & ACTING PAY 271 300 708 700 500 700 261-050-101-5160 VACATION LEAVE BUY BACK 13,516 13,500 2,856 3,000 - 3,100 261-050-101-5170 OTHER LEAVE BUY BACK 1,300 700 2,449 5,800 14,600 6,100 261-050-101-5210 PERS EXPENSE 65,022 125,700 101,849 152,500 150,700 24,000 261-050-101-5219 PERS OBLIGATION BOND - - - - 1,200 85,400 261-050-101-5220 SOCIAL SECURITY 11,358 15,500 9,795 13,700 15,100 13,700 261-050-101-5310 HEALTH INSURANCE 42,404 53,800 32,150 53,900 58,300 44,300 261-050-101-5320 WORKERS COMPENSATION 14,692 22,900 16,892 23,700 15,700 29,200 261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 57 100 38 200 100 400 261-050-101-5350 FITNESS PROGRAM 25 - - - - 100 261-050-101-5411 CELL PHONE ALLOWANCE 682 400 - - 400 700 261-050-101-5420 UNIFORM ALLOWANCE 450 500 450 500 900 500 TOTAL : PERSONNEL 291,934 434,700 289,814 458,100 442,900 404,300 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : OPERATIONS 261-050-101-6130 UNIFORM EXPENSE 648 900 540 700 800 800 261-050-101-6445 DISABILITY INSURANCE 51 - 51 100 100 100 TOTAL : OPERATIONS 699 900 591 800 900 900 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : OTHER CHARGES 261-050-101-8440 CHARGES FOR INTERNAL ADMIN 14,686 14,300 12,707 19,800 19,800 20,000 TOTAL : OTHER CHARGES 14,686 14,300 12,707 19,800 19,800 20,000 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : PERSONNEL 261-070-101-5110 DIRECT LABOR-REGULAR 48,445 49,300 49,734 49,800 47,600 53,300 261-070-101-5130 OVERTIME - - - - - - 261-070-101-5160 VACATION LEAVE BUY BACK - 900 1,677 1,000 100 1,000 261-070-101-5210 PERS EXPENSE 18,733 20,000 19,476 21,100 22,500 5,900 261-070-101-5219 PERS OBLIGATION BOND - - - - 1,500 11,200 261-070-101-5220 SOCIAL SECURITY 3,637 3,800 3,901 3,900 3,700 4,000 261-070-101-5310 HEALTH INSURANCE 28,440 19,700 26,654 19,700 40,100 21,900 261-070-101-5320 WORKERS COMPENSATION 5,885 8,300 7,774 8,700 4,800 12,100 261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 39 - 38 100 - 100 261-070-101-5350 FITNESS PROGRAM 26 - 25 100 - 100 TOTAL : PERSONNEL 105,205 102,000 109,279 104,400 120,400 109,600 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : OPERATIONS 261-070-101-6445 DISABILITY INSURANCE 437 400 498 500 500 500 TOTAL : OPERATIONS 437 400 498 500 500 500 [261] COMMUNITY FACILITIES DISTRICT : OUTFLOWS : OTHER CHARGES 261-070-101-8440 CHARGES FOR INTERNAL ADMIN 6,393 6,000 5,336 10,900 10,900 10,900 TOTAL : OTHER CHARGES 6,393 6,000 5,336 10,900 10,900 10,900 [271] BULLETPROOF VEST PROGRAM GRANT
[731]INFLOWS BEGINNING BALANCE - - - - [271]INFLOWS INFLOWS 5,123 - 1,780 - - - [271]OUTFLOWS OUTFLOWS 5,123 - 1,780 4,900 - - NET CHANGE - - - (4,900) - - [271] BULLETPROOF VEST PROGRAM GRANT : INFLOWS : INTERGOVERNMENTAL 271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT 5,123 - 1,780 - - - TOTAL : INTERGOVERNMENTAL 5,123 - 1,780 - - - [271] BULLETPROOF VEST PROGRAM GRANT : OUTFLOWS : OPERATIONS 271-040-101-6123 SUPPLIES-SAFETY 5,123 - 1,780 - - - 271-040-101-6130 UNIFORM EXPENSE - - - - - - TOTAL : OPERATIONS 5,123 - 1,780 - - - [271] BULLETPROOF VEST PROGRAM GRANT : OUTFLOWS : OTHER CHARGES 271-040-101-8440 CHARGES FOR INTERNAL ADMIN - - - 4,900 - - TOTAL : OTHER CHARGES - - - 4,900 - - [274] STATE HOMELAND SECURITY GRANT PROGRAM
[731]INFLOWS BEGINNING BALANCE - - - - This fund accounts for Federal funds received to assist with the purchase of bulletproof vests.

This fund accounts for Federal funds to assist the Fire Department. The grant reimburses the City for training, equipment, and supply costs.
105

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
97]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [274]INFLOWS INFLOWS 17,882 4,600 4,597 9,500 9,500 - [274]OUTFLOWS OUTFLOWS 17,882 10,100 4,597 13,600 9,500 - NET CHANGE - (5,500) - (4,100) - - [274] STATE HOMELAND SECURITY GRANT PROGRAM : INFLOWS : INTERGOVERNMENTAL 274-040-101-4328 STATE HOMELAND SECURITY GRANT 4,200 4,600 4,597 9,500 9,500 - 274-050-101-4328 STATE HOMELAND SECURITY GRANT 13,682 - - - - - TOTAL : INTERGOVERNMENTAL 17,882 4,600 4,597 9,500 9,500 - [274] STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOWS : OPERATIONS 274-040-101-6124 SUPPLIES-SAFETY 4,200 4,600 4,597 9,500 9,500 - 274-050-101-6124 SUPPLIES-OTHER 13,682 5,500 - - - - TOTAL : OPERATIONS 17,882 10,100 4,597 9,500 9,500 - [274] STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOWS : OTHER CHARGES 274-050-101-8440 CHARGES FOR INTERNAL ADMIN - - - 4,100 - - TOTAL : OTHER CHARGES - - - 4,100 - - [283] CAL HOME/BEGIN PROGRAM
[731]INFLOWS BEGINNING BALANCE 128,253 130,556 131,000 231,900 [283]INFLOWS INFLOWS 2,316 1,100 453 - 105,000 - [283]OUTFLOWS OUTFLOWS 13 - 11 4,100 4,100 - NET CHANGE 2,303 1,100 442 (4,100) 100,900 - [283] CAL HOME/BEGIN PROGRAM : INFLOWS : USES OF MONEY & PROPERTY 283-080-101-4801 INTEREST INCOME 1,869 900 605 - - - 283-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 448 200 (152) - - - 283-080-101-4960 PROCEEDS ON BEGIN LOAN - - - - 66,600 - 283-080-101-4961 PROCEEDS ON DAP LOAN - - - - 38,400 - TOTAL : USES OF MONEY & PROPERTY 2,316 1,100 453 - 105,000 - [283] CAL HOME/BEGIN PROGRAM : OUTFLOWS : OTHER CHARGES 283-080-101-8440 CHARGES FOR INTERNAL ADMIN 13 - 11 4,100 4,100 - 283-080-101-8660 CAL HOME DAP LOANS - - - - - - TOTAL : OTHER CHARGES 13 - 11 4,100 4,100 - [290] U.S. DEPARTMENT OF COMMERCE (EDA) GRANT
[731]INFLOWS BEGINNING BALANCE - (1,237,500) (1,237,500) (123,800) [290]INFLOWS INFLOWS - 1,237,500 - 1,237,500 1,113,800 123,800 [290]OUTFLOWS OUTFLOWS 1,237,500 - - - - - NET CHANGE (1,237,500) 1,237,500 - 1,237,500 1,113,800 123,800 [290] U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOWS : INTERGOVERNMENTAL 290-070-101-4329 GRANT REVENUE - 1,237,500 - 1,237,500 1,113,800 123,800 TOTAL : INTERGOVERNMENTAL - 1,237,500 - 1,237,500 1,113,800 123,800 [290] U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : OUTFLOWS : CAPITAL OUTLAY 290-070-101-7524 WATER STORAGE TANK 1,237,500 - - - - - TOTAL : CAPITAL OUTLAY 1,237,500 - - - - - [296] AMERICAN RESCUE PLAN 2021
[731]INFLOWS BEGINNING BALANCE - - - - [296]INFLOWS INFLOWS - - 1,014,938 2,384,800 258,100 649,900 [296]OUTFLOWS OUTFLOWS - - 1,014,938 741,600 258,100 649,900 NET CHANGE - - - 1,643,100 - - [296] AMERICAN RESCUE PLAN 2021 : INFLOWS : INTERGOVERNMENTAL 296-020-101-4329 AMERICAN RESCUE PLAN TRANCHE - - 1,014,938 2,384,800 258,100 649,900 TOTAL : INTERGOVERNMENTAL - - 1,014,938 2,384,800 258,100 649,900 [296] AMERICAN RESCUE PLAN 2021 : OUTFLOWS : PERSONNEL 296-005-101-5110 DIRECT LABOR-REGULAR - - 12,000 - - - 296-005-101-5220 SOCIAL SECURITY - - 913 - - - 296-005-101-5320 WORKERS COMPENSATION - - 109 - - - 296-020-101-5110 DIRECT LABOR-REGULAR - - 21,000 - - - This fund accounts for the California Department of Housing and Community Development grant to provide first-time low-income homebuyers down payment assistance and low- income homeowners rehabilitation assistance.

This fund is used to build a water tank.

This fund is part of the US $1.9 trillion COVID-19 relief package passed as part of American Rescue Plan Act of 2021.
106

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
98]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 296-020-101-5220 SOCIAL SECURITY - - 1,595 - - - 296-020-101-5320 WORKERS COMPENSATION - - 205 - - - 296-040-101-5110 DIRECT LABOR-REGULAR - - 123,000 - - - 296-040-101-5220 SOCIAL SECURITY - - 9,282 - - - 296-040-101-5320 WORKERS COMPENSATION - - 4,777 - - - 296-050-101-5110 DIRECT LABOR-REGULAR - - 78,000 - - - 296-050-101-5220 SOCIAL SECURITY - - 5,895 - - - 296-050-101-5320 WORKERS COMPENSATION - - 6,217 - - - 296-060-101-5110 DIRECT LABOR-REGULAR - - 27,000 - - - 296-060-101-5220 SOCIAL SECURITY - - 2,062 - - - 296-060-101-5320 WORKERS COMPENSATION - - 1,667 - - - 296-070-101-5110 DIRECT LABOR-REGULAR - - 63,000 - - - 296-070-101-5220 SOCIAL SECURITY - - 4,780 - - - 296-070-101-5320 WORKERS COMPENSATION - - 5,323 - - - TOTAL : PERSONNEL - - 366,826 - - - [296] AMERICAN RESCUE PLAN 2021 : OUTFLOWS : OPERATIONS 296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - 230,000 - 296-070-401-6940 RESIDENT SUPPORT - Utility $100 Credit - - 642,261 - - - 296-070-501-8130 BAD DEBT EXPENSE (WATER) - - - 63,600 - - TOTAL : OPERATIONS - - 642,261 63,600 230,000 - [296] AMERICAN RESCUE PLAN 2021 : OUTFLOWS : CAPITAL OUTLAY 296-070-401-7627 WELL 19 DEVELOPMENT - - 5,851 678,000 28,100 649,900 TOTAL : CAPITAL OUTLAY - - 5,851 678,000 28,100 649,900 [297] PRIVATE GRANTS FUND
[731]INFLOWS BEGINNING BALANCE - - - - [297]INFLOWS INFLOWS 10,000 20,000 20,000 80,000 80,000 - [297]OUTFLOWS OUTFLOWS 10,000 20,000 20,000 80,000 80,000 -

NET CHANGE - - - - - - [297] PRIVATE GRANTS FUND : INFLOWS : OTHER REVENUES 297-040-101-4329 GRANT REVENUE - - - 80,000 80,000 - 297-070-101-4329 GRANT REVENUE 10,000 - - - - - 297-070-102-4329 GRANT REVENUE - 20,000 20,000 - - - TOTAL : OTHER REVENUES 10,000 20,000 20,000 80,000 80,000 - [297] PRIVATE GRANTS FUND : OUTFLOWS : PERSONNEL
297-070-101-5430 RECLASS OF SALARY EXPENDITURES 4,313 - - - - - TOTAL : PERSONNEL 4,313 - - - - - [297] PRIVATE GRANTS FUND : OUTFLOWS : CAPITAL OUTLAY 297-070-101-7220 IMPROVEMENTS OTHER THAN BLDGS 5,687 - - - - - 297-040-101-7239 PATROL VEHICLES - - - 80,000 80,000 - 297-070-102-7230 MACHINERY & EQUIPMENT - 20,000 20,000 - - - TOTAL : CAPITAL OUTLAY 5,687 20,000 20,000 80,000 80,000 - [298] STATE GRANTS FUND
[298]INFLOWS BEGINNING BALANCE - (1,615,962) (1,691,200) (1,828,500) [298]INFLOWS INFLOWS 96,652 2,142,900 164,145 2,771,600 159,200 2,548,800 [298]OUTFLOWS OUTFLOWS 1,712,613 730,000 239,405 930,200 296,500 2,547,900 This fund is used for private grants. Most recently the grant supporting the purchase of Clean Air Vehicles through the San Joaquin Valley Union Air Polution Control District (SJVUAPCD).

This fund supports the School Resource Officer in efforts to prevent tobacco use among K- 12 students.
107

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
99]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) NET CHANGE (1,615,961) 1,412,800 (75,260) 1,841,400 (137,300) 900 [298] STATE GRANTS FUND : INFLOWS : INTERGOVERNMENTAL 298-005-101-4329 GRANT REVENUE (GREAT PLATES) - 367,900 115,298 306,500 - - 298-040-101-4329 GRANT REVENUE 96,652 214,900 48,847 148,800 56,300 148,800 298-060-101-4329 GRANT REVENUE (SB 2 PLANNING GRANT) - 160,000 - - - - 298-070-101-4329 GRANT REVENUE (TOMBSTONE & PRIOR OTHER) - 1,400,000 - 2,316,300 103,000 2,400,000 TOTAL : INTERGOVERNMENTAL 96,652 2,142,900 164,145 2,771,600 159,200 2,548,800 [298] STATE GRANTS FUND : OUTFLOWS : OPERATIONS
298-060-101-6290 SVCS-PROFESSIONAL SERVICES - 160,000 26,353 - 67,600 - 298-005-101-6290 SVCS-PROFESSIONAL SERVICES (GREAT PLATES) 13,009 460,300 102,289 81,400 - - TOTAL : OPERATIONS 13,009 620,300 128,642 81,400 67,600 - [298] STATE GRANTS FUND : OUTFLOWS : PERSONNEL
298-040-101-5110 DIRECT LABOR-REGULAR 55,507 73,300 73,730 73,300 69,900 78,500 298-040-101-5130 OVERTIME 4,417 4,100 4,491 5,000 7,000 5,000 298-040-101-5170 OTHER LEAVE BUY BACK 4,201 4,200 4,326 4,500 5,100 4,500 298-040-101-5210 PERS EXPENSE 8,071 24,300 21,534 25,000 23,200 10,700 298-040-101-5219 PERS OBLIGATION BOND - - - - 1,400 8,600 298-040-101-5220 SOCIAL SECURITY 5,107 6,200 6,488 5,700 6,300 6,300 298-040-101-5310 HEALTH INSURANCE 9,387 9,200 11,895 27,000 11,000 21,900 298-040-101-5320 WORKERS COMPENSATION 3,282 6,700 5,604 7,000 3,500 11,100 298-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 28 - 38 100 - 100 298-040-101-5350 FITNESS PROGRAM 19 - 26 100 - 100 298-040-101-5420 UNIFORM ALLOWANCE - 1,000 1,000 1,100 1,500 1,100 298-040-101-5430 RECLASS OF SALARY EXPENDITURES 6,634 (19,400) (21,323) - - - TOTAL : PERSONNEL 96,652 109,700 107,808 148,800 128,900 147,900 [298] STATE GRANTS FUND : OUTFLOWS : CAPITAL OUTLAY 298-070-101-7130 VETERANS PARK 177,952 - - - - - 298-070-102-7524 WATER STORAGE TANK 1,425,000 - - - - - 298-070-102-7628 TOMBSTONE TERRITORY WATER CONNECTION PROJECT - - 2,955 700,000 100,000 2,400,000 TOTAL : CAPITAL OUTLAY 1,602,952 - 2,955 700,000 100,000 2,400,000 [299] FEDERAL GRANTS FUND
[731]INFLOWS BEGINNING BALANCE - (52,036) (515,500) (132,100) [299]INFLOWS INFLOWS - 1,887,800 1,749,421 1,275,000 452,900 - [299]OUTFLOWS OUTFLOWS 52,036 1,887,800 2,212,886 375,000 69,400 - NET CHANGE (52,036) - (463,465) 900,000 383,400 - [299] FEDERAL GRANTS FUND : INFLOWS : OTHER REVENUES 299-005-101-4329 GRANT REVENUE (GREAT PLATES) - 1,841,300 1,734,477 1,275,000 446,800 - 299-040-101-4329 GRANT REVENUE - 27,500 7,343 - 3,000 - 299-040-102-4329 GRANT REVENUE - 19,000 7,602 - 3,100 - TOTAL : OTHER REVENUES - 1,887,800 1,749,421 1,275,000 452,900 - [299] STATE GRANTS FUND : OUTFLOWS : PERSONNEL
299-040-101-5130 OVERTIME - 26,000 8,028 - 8,400 - 299-040-101-5220 SOCIAL SECURITY - - 562 - 600 - 299-040-101-5320 WORKERS COMPENSATION - - 82 - 300 - 299-040-102-5130 OVERTIME - 19,000 8,583 - - - 299-040-102-5220 SOCIAL SECURITY - - 654 - - - 299-040-102-5320 WORKERS COMPENSATION - - 235 - - - TOTAL : PERSONNEL - 45,000 18,144 - 9,400 - [299] FEDERAL GRANTS FUND : OUTFLOWS : OPERATIONS
299-040-101-6730 TRAINING - 1,500 550 - - - 299-005-101-6290 SVCS-PROFESSIONAL SERVICES (GREAT PLATES) 52,036 1,841,300 2,194,192 375,000 60,000 - TOTAL : OPERATIONS 52,036 1,842,800 2,194,742 375,000 60,000 - This fund is provided by the Department of Homeland Security. The fund is used by fire department to conduct physical exams and cancer screenings. 108

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
100]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND
[731]INFLOWS BEGINNING BALANCE 802,296 3,478,947 3,712,300 558,800 [381]INFLOWS INFLOWS 2,689,003 115,800 234,044 3,100 161,100 3,100 [381]OUTFLOWS OUTFLOWS 12,353 - 677 2,421,300 3,314,700 2,421,300 NET CHANGE 2,676,651 115,800 233,367 (2,418,200) (3,153,500) (2,418,200) [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOWS : TAXES 381-080-101-4008 TAX INCREMENT REVENUE 378,950 111,800 225,469 - 161,100 - TOTAL : TAXES 378,950 111,800 225,469 - 161,100 - [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOWS : USES OF MONEY & PROPERTY 381-080-101-4801 INTEREST INCOME 10,231 4,000 10,930 3,100 - 3,100 381-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 8,391 - (2,355) - - - 381-080-101-4905 GAIN ON SALE OF PROPERTY - - - - - - 381-080-101-4960 PROCEEDS ON NOTES AND LOANS - - - - - - TOTAL : USES OF MONEY & PROPERTY 18,622 4,000 8,575 3,100 - 3,100 [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOWS : TRANSFERS 381-080-101-4990 EQUITY TRANSFER 2,291,432 - - - - - TOTAL : TRANSFERS 2,291,432 - - - - - [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : OUTFLOWS : OPERATIONS 381-080-101-6290 SVCS-PROFESSIONAL SERVICES 1 - - - - - 381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - 892,800 - TOTAL : OPERATIONS 1 - - - 892,800 - [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : OUTFLOWS : OTHER CHARGES 381-080-101-8120 LAND PROCEEDS TO COUNTY - - - 2,421,300 2,421,300 2,421,300 381-080-101-8550 DEPRECIATION EXPENSE 676 - 677 - 600 - TOTAL : OTHER CHARGES 676 - 677 2,421,300 2,421,900 2,421,300 [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A
[731]INFLOWS BEGINNING BALANCE - 476,500 490,400 [383]INFLOWS INFLOWS 211,547 98,600 574,248 3,989,300 1,293,800 4,260,600 [383]OUTFLOWS OUTFLOWS 156,211 118,900 97,706 4,010,900 1,280,000 4,260,600 NET CHANGE 55,336 (20,300) 476,542 (21,600) 13,800 - [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOWS : OTHER TAXES 383-020-101-4010 SOUTH KINGS GROUNDWATER AGENCY REVENUE 211,547 98,600 574,248 84,200 1,293,800 1,620,500 383-070-101-4010 SKGSA AGENCY REVENUE - - - 1,265,000 - 2,640,100 383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE - - - 2,640,100 - - TOTAL : OTHER TAXES 211,547 98,600 574,248 3,989,300 1,293,800 4,260,600 [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOWS : OPERATIONS 383-020-101-6124 SUPPLIES-OTHER 22 - - - - - 383-020-101-6290 SVCS-PROFESSIONAL SERVICES 147,190 118,900 87,706 95,500 85,000 4,260,600 383-020-101-6920 FEES AND FILINGS - - 10,000 10,300 10,000 - 383-070-101-6290 SVCS-PROFESSIONAL SERVICES - - - 50,000 - - 383-070-101-6448 ADMINISTRATIVE EXPENSE - - - 30,000 - - 383-070-101-6921 SKGSA WATER PURCHASE - - - 1,185,000 1,185,000 - TOTAL : OPERATIONS 147,211 118,900 97,706 1,370,800 1,280,000 4,260,600 [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOWS : CAPITAL OUTLAY 383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC - - - 2,640,100 - - TOTAL : CAPITAL OUTLAY - - - 2,640,100 - - [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOWS : OTHER CHARGES 383-020-101-8440 CHARGES FOR INTERNAL ADMIN 9,000 - - - - - TOTAL : OTHER CHARGES 9,000 - - - - - [486] SANGER HOUSING AUTHORITY
[731]INFLOWS BEGINNING BALANCE 1,343,571 1,287,440 1,234,400 1,176,500 [486]INFLOWS INFLOWS 38,447 44,400 42,481 41,600 37,800 41,600 [486]OUTFLOWS OUTFLOWS 94,578 101,100 95,521 104,000 95,700 102,800 This fund accounts for activity in the Successor Agency.

This fund accounts for debt held by the Sanger Housing Authority.

This fund accounts for activity in the Successor Agency to the Sanger Redevelopment Agency as the Successor Agency completes the dissolution of the Redevelopment Agency and closes down ones all RDA obligations are met and land holdings divested. 109

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
101]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) NET CHANGE (56,131) (56,700) (53,039) (62,400) (57,900) (61,200) [486] SANGER HOUSING AUTHORITY : INFLOWS : USES OF MONEY & PROPERTY 486-080-101-4801 INTEREST INCOME 8,767 4,200 2,575 3,100 - 3,100 486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 1,945 800 (813) 800 - 800 486-080-101-4960 PROCEEDS ON REHAB LOAN 7,133 24,600 24,660 26,100 14,800 26,100 486-080-101-4961 PROCEEDS ON DAP LOAN 20,602 14,800 16,059 11,600 23,000 11,600 TOTAL : USES OF MONEY & PROPERTY 38,447 44,400 42,481 41,600 37,800 41,600 [486] SANGER HOUSING AUTHORITY : OUTFLOWS : PERSONNEL 486-060-203-5110 DIRECT LABOR-REGULAR 35,815 41,200 41,385 42,600 30,200 43,500 486-060-203-5120 DIRECT LABOR-TEMPORARY 4,087 3,300 - - - - 486-060-203-5160 VACATION LEAVE BUY BACK 2,078 300 349 500 2,900 500 486-060-203-5210 PERS EXPENSE 10,157 16,700 15,309 18,000 16,600 3,300 486-060-203-5219 PERS OBLIGATION BOND - - - - 6,700 9,600 486-060-203-5220 SOCIAL SECURITY 3,141 3,400 3,099 3,300 2,500 3,300 486-060-203-5310 HEALTH INSURANCE 8,246 9,700 10,882 9,700 7,400 8,800 486-060-203-5320 WORKERS COMPENSATION 258 300 319 400 200 4,700 486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM 12 - 14 100 - - 486-060-203-5350 FITNESS PROGRAM 8 - 9 100 - - 486-060-203-5410 AUTO ALLOWANCE 48 - 48 100 - - 486-060-203-5411 CELL PHONE ALLOWANCE 186 200 261 300 200 200 TOTAL : PERSONNEL 64,038 75,100 71,674 75,100 66,700 73,900 [486] SANGER HOUSING AUTHORITY : OUTFLOWS : OPERATIONS 486-060-203-6290 SVCS-PROFESSIONAL SERVICES 20,215 16,000 14,957 13,200 13,200 13,200 486-060-203-6431 GENERAL LIABILITY PREMIUMS 253 300 303 400 400 400 486-060-203-6432 PROPERTY PREMIUMS 59 100 78 100 100 100 486-060-203-6438 UNEMPLOYMENT INSURANCE 100 100 58 200 200 200 486-060-203-6445 DISABILITY INSURANCE 316 400 470 500 500 500 486-060-203-6448 RISK MGT ADMIN - - 24 100 100 100 486-060-203-6449 ERMA PERSONNEL INSURANCE 197 100 126 200 200 200 TOTAL : OPERATIONS 21,140 17,000 16,016 14,700 14,700 14,700 [486] SANGER HOUSING AUTHORITY : OUTFLOWS : OTHER CHARGES 486-060-203-8440 CHARGES FOR INTERNAL ADMIN 9,400 8,800 7,831 14,200 14,200 14,200 TOTAL : OTHER CHARGES 9,400 8,800 7,831 14,200 14,200 14,200 [487] SANGER FINANCING AUTHORITY
[731]INFLOWS BEGINNING BALANCE (1,561) (1,506) 8,309,700 27,395,000 [487]INFLOWS INFLOWS 55 - 8,627,479 100 19,618,700 1,382,200 [487]OUTFLOWS OUTFLOWS - (3,800) 316,304 - 533,400 4,388,200 NET CHANGE 55 3,800 8,311,175 100 19,085,300 (3,006,000) [487] SANGER FINANCING AUTHORITY : INFLOWS : USES OF MONEY & PROPERTY 487-050-402-4950 PROCEEDS ON SALE OF BONDS (FIRE STATION) - - 8,626,078 - - - 487-090-401-4950 PROCEEDS ON SALE OF BONDS (PENSION) - - - - 19,450,000 - 487-070-501-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (8) - (6) - - - 487-080-101-4801 INTEREST INCOME 64 - 2 100 - - 487-090-101-4801 INTEREST INCOME - - 1,405 - - - TOTAL : USES OF MONEY & PROPERTY 55 - 8,627,479 100 19,450,000 - [487] SANGER FINANCING AUTHORITY : INFLOWS : TRANSFERS 487-090-401-4647 PERS CHARGES - - - - 168,700 1,382,200 487-070-501-4879 TRANSFER FROM GENERAL FUND - - - - - - TOTAL : TRANSFERS - - - - 168,700 1,382,200 [487] SANGER FINANCING AUTHORITY : OUTFLOWS : FIRE STATION 487-050-402-7210 FIRE STATION REMODEL & EXPANSION - - - - - 2,500,000 487-050-402-8210 BOND PRINCIPAL PAYMENT - - - - 135,000 135,000 487-050-402-8211 BOND INTEREST EXPENSE - - 121,874 - 148,200 291,100 487-050-402-8212 BOND INTEREST EXPENSE - - 63,453 - - - 487-050-402-8251 BOND ISSUANCE COSTS - - 130,977 - - - TOTAL : FIRE STATION - - 316,304 - 283,200 2,926,100 [487] SANGER FINANCING AUTHORITY : OUTFLOWS : LEASE REVENUE BOND (2013) 487-090-301-8210 BOND PRINCIPAL PAYMENT - - - - 39,000 35,000 This fund accounts for debt held by the Sanger Financing Authority. 110

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
102]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 487-090-301-8211 BOND INTEREST EXPENSE - - - - 42,400 45,000 TOTAL : LEASE REVENUE BOND (2013) - - - - 81,400 80,000 [487] SANGER FINANCING AUTHORITY : OUTFLOWS : PENSION OBLIGATION BONDS 487-090-401-6XXX PAYMENT TO CALPERS - 19,101,500 487-090-401-8210 BOND PRINCIPAL PAYMENT - - - - - 950,000 487-090-401-8211 BOND INTEREST EXPENSE - - - - 168,700 432,200 TOTAL : PENSION OBLIGATION BONDS - - - - 19,270,200 1,382,200 [487] SANGER FINANCING AUTHORITY : OUTFLOWS : OPERATIONS 487-070-501-6290 SVCS-PROFESSIONAL SERVICES - (3,800) - - - - 487-070-501-6920 FEES AND FILINGS - - - - - - TOTAL : OPERATIONS - (3,800) - - - - 111

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
103]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [611] WATER OPERATIONS FUND
[731]INFLOWS BEGINNING BALANCE 14,657,527 15,141,534 15,984,000 15,071,300 [611]INFLOWS INFLOWS 3,428,742 3,220,900 4,283,688 3,215,600 2,137,100 3,215,600 [611]OUTFLOWS OUTFLOWS 2,944,735 4,333,700 3,441,231 4,119,900 3,049,800 3,673,300 NET CHANGE 484,007 (1,112,800) 842,457 (904,300) (912,700) (457,700) [611] WATER OPERATIONS FUND : INFLOWS : SERVICE & FEES 611-070-101-4550 SALES- RESIDENTIAL 2,145,321 2,096,500 2,202,304 2,179,500 1,414,700 2,179,500 611-070-101-4551 SALES- COMMERCIAL 441,262 433,700 451,881 442,800 320,600 442,800 611-070-101-4552 SALES- COMMERCIAL X 10,000 51,174 41,200 24,446 29,600 14,700 29,600 611-070-101-4554 SALES- INDUSTRIAL 245,479 250,000 249,507 238,400 201,900 238,400 611-070-101-4555 SALES- SPECIAL SCHOOLS 229,261 218,300 260,375 226,000 162,800 226,000 611-070-101-4556 SALES- GOVERNMENT 2,552 2,300 2,554 2,600 1,900 2,600 611-070-101-4557 SALES- HYDRANT METER - 5,400 8,599 2,300 5,000 2,300 611-070-101-4560 METER SERVICE/INSTALLATION 2,631 3,000 2,933 2,000 500 2,000 611-070-101-4562 WATER SERVICE/PENALTIES 75,008 29,500 76 200 4,100 200 TOTAL : SERVICE & FEES 3,192,687 3,080,100 3,202,674 3,123,400 2,126,100 3,123,400 [611] WATER OPERATIONS FUND : INFLOWS : LICENSES, PERMITS & FEES 611-070-101-4823 WATER MAJOR FACILITIES FEE 74,047 72,400 1,029,893 53,100 1,800 53,100 TOTAL : LICENSES, PERMITS & FEES 74,047 72,400 1,029,893 53,100 1,800 53,100 [611] WATER OPERATIONS FUND : INFLOWS : USES OF MONEY & PROPERTY 611-070-101-4801 INTEREST INCOME 95,965 43,900 32,165 31,200 - 31,200 611-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 24,800 4,000 (8,585) 4,900 - 4,900 611-070-101-4803 INTEREST ON DBCP FUND 38,330 17,700 10,771 - - - 611-070-101-4905 GAIN ON SALE OF PROPERTY - - 11,390 - - - TOTAL : USES OF MONEY & PROPERTY 159,094 65,500 45,741 36,100 - 36,100 [611] WATER OPERATIONS FUND : INFLOWS : OTHER REVENUES 611-070-101-4861 DAMAGE REIMBURSEMENTS - - - - - - 611-070-101-4869 MISCELLANEOUS REVENUE & ARPA 2,913 2,900 5,380 3,000 9,100 3,000 TOTAL : OTHER REVENUES 2,913 2,900 5,380 3,000 9,100 3,000 [611] WATER OPERATIONS FUND : OUTFLOWS : PERSONNEL
611-070-401-5110 DIRECT LABOR-REGULAR 295,608 286,000 278,781 337,800 270,400 331,700 611-070-401-5120 DIRECT LABOR-TEMPORARY - - - - - 6,000 611-070-401-5130 OVERTIME 28,049 28,300 23,863 24,100 20,900 24,100 611-070-401-5160 VACATION LEAVE BUY BACK 6,172 3,000 3,159 2,900 2,400 2,900 611-070-401-5210 PERS EXPENSE 129,210 86,400 82,100 110,200 108,600 28,700 611-070-401-5219 PERS OBLIGATION BOND - - - - 2,400 55,300 611-070-401-5211 PERS EXPENSE - GASB68 (109,282) - 32,801 - - - 611-070-401-5212 CONTRA PENSION EXPENSE - - - - - - 611-070-401-5220 SOCIAL SECURITY 22,831 24,000 20,492 25,900 22,300 26,500 611-070-401-5310 HEALTH INSURANCE 116,057 80,000 97,232 85,100 105,400 124,900 611-070-401-5320 WORKERS COMPENSATION 30,838 37,500 35,203 38,900 23,300 47,900 611-070-401-5340 EMPLOYEE ASSISTANCE PROGRAM 206 200 182 200 200 300 611-070-401-5350 FITNESS PROGRAM 138 100 122 200 100 200 611-070-401-5411 CELL PHONE ALLOWANCE 146 100 145 200 200 300 611-070-401-5430 RECLASS OF SALARY EXPENDITURES - - - - - - TOTAL : PERSONNEL 519,973 545,700 574,080 625,500 556,300 648,800 [611] WATER OPERATIONS FUND : OUTFLOWS : OPERATIONS 611-070-401-6110 OFFICE SUPPLIES 323 500 587 700 200 700 611-070-401-6111 POSTAGE - 16,900 10,418 13,700 10,000 13,700 611-070-401-6122 SUPPLIES-SHOP AND FIELD 48,019 40,800 40,114 44,800 57,000 44,800 611-070-401-6123 SUPPLIES-SAFETY 146 - - - - - 611-070-401-6129 PLANT CHEMICALS 40,238 42,900 47,062 44,400 44,400 44,400 611-070-401-6130 UNIFORM EXPENSE 2,728 2,500 1,166 1,400 1,800 1,400 611-070-401-6240 SVC - LEGAL COUNCIL 45 200 113 200 200 200 611-070-401-6290 SVCS-PROFESSIONAL SERVICES 165,719 160,700 179,944 193,700 210,000 193,700 611-070-401-6332 FUEL-UNLEADED 19,705 17,000 15,683 16,100 26,000 16,100 611-070-401-6420 PRINTING & BINDING - 31,000 5,708 15,500 5,700 15,500 611-070-401-6431 GENERAL LIABILITY PREMIUMS 22,629 33,500 33,030 38,900 38,900 38,900 611-070-401-6432 PROPERTY PREMIUMS 5,337 8,100 8,597 9,400 9,400 9,400 611-070-401-6437 HEALTH INSURANCE EXPENSE - 300 715 600 600 600 Accounts for the financial activity relative to construction, maintenance and repairs of the City's water delivery system.
112

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
104]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 611-070-401-6438 UNEMPLOYMENT INSURANCE 600 900 369 1,000 1,000 1,000 611-070-401-6445 DISABILITY INSURANCE 3,185 2,900 2,814 3,000 3,000 3,000 611-070-401-6448 RISK MGT ADMIN 2,399 2,300 2,346 2,300 2,300 2,300 611-070-401-6449 ERMA PERSONNEL INSURANCE 17,519 13,600 14,238 15,900 15,900 15,900 611-070-401-6455 LOW/HIGH VEHICLE INSURANCE 2,800 4,500 4,569 4,800 4,800 4,800 611-070-401-6510 UTILITY-ELECTRIC/GAS 460,977 498,300 479,838 505,500 385,000 505,500 611-070-401-6521 TELECOMMUNICATIONS REGULAR 6,301 6,100 6,314 6,500 6,500 6,500 611-070-401-6620 R&M-EQUIPMENT 12,034 10,600 - - 6,200 11,000 611-070-401-6730 TRAINING/WORKSHOPS/MEETINGS 2,404 1,000 1,176 2,000 2,900 2,000 611-070-401-6830 MEMBERSHIPS-OTHER - - - - - - 611-070-401-6920 FEES AND FILINGS 44,494 279,600 87,766 301,700 88,000 301,700 611-070-401-6921 WATER PURCHASE - CID - - 203,197 654,000 541,500 575,700 TOTAL : OPERATIONS 857,603 1,174,100 1,145,763 1,876,100 1,461,300 1,808,800 [611] WATER OPERATIONS FUND : OUTFLOWS : OTHER CHARGES 611-070-401-8110 TAXES IN LIEU 103,000 103,000 103,000 103,000 103,000 103,000 611-070-401-8130 BAD DEBT EXPENSE 1,209 25,000 8,442 2,000 2,000 2,000 611-070-401-8210 BOND PRINCIPAL PAYMENT - 50,000 - 50,000 50,000 48,000 611-070-401-8211 BOND INTEREST EXPENSE 175,653 168,500 174,533 173,200 17,300 166,800 611-070-401-8310 PHOTOCOPY CHARGES 364 300 205 300 200 300 611-070-401-8321 COMPUTER SOFTWARE 31,985 30,300 38,986 39,300 39,300 39,300 611-070-401-8322 COMPUTER HARDWARE 1,492 1,400 - - - - 611-070-401-8350 VEHICLE MAINTENANCE CHARGES 4,851 5,100 22,794 11,200 11,200 11,200 611-070-401-8430 INDIRECT COST PLAN CHARGES 136,500 136,500 136,500 - - - 611-070-401-8440 CHARGES FOR INTERNAL ADMIN 236,000 220,900 196,599 227,600 227,600 227,600 611-070-401-8550 DEPRECIATION EXPENSE 761,412 - 831,615 - - - TOTAL : OTHER CHARGES 1,452,465 740,900 1,512,673 606,600 450,600 598,200 [611] WATER OPERATIONS FUND : OUTFLOWS : CAPITAL OUTLAY 611-070-401-7220 IMPROVEMENTS OTHER THAN BLDGS - 1,573,000 - 183,800 129,500 183,800 611-070-401-7230 MACHINERY & EQUIPMENT - 4,600 0 52,900 57,800 52,900 611-070-401-7362 DBCP CARBON REPLC AT VAR LOC 114,694 200,000 208,715 - - - 611-070-401-7400 REIMBURSEMENT TRACT 5383 - 95,300 - - - - 611-070-401-7555 KELLY BASIN GROUNDWATER RECHARGE - - - 150,000 145,900 4,100 611-070-401-7556 GAC - - - 200,000 119,000 81,000 611-070-401-7557 WELL REHABILITATION - - - 225,000 - 225,000 611-070-401-7558 WEST SANGER GROUNDWATER RECHARGE - - - 200,000 129,300 70,700 611-070-401-7562 NORTH SANGER GROUNDWATER RECHARGE - - - - - - TOTAL : CAPITAL OUTLAY 114,694 1,873,000 208,715 1,011,700 581,500 617,500 [621] SEWER OPERATIONS FUND
[731]INFLOWS BEGINNING BALANCE 1,328,729 2,636,197 2,857,200 1,889,400 [621]INFLOWS INFLOWS 5,939,662 5,706,100 5,403,904 5,560,000 3,858,200 5,560,000 [621]OUTFLOWS OUTFLOWS 4,632,194 7,072,400 5,182,942 5,507,400 4,825,900 5,552,200 NET CHANGE 1,307,468 (1,366,300) 220,962 52,600 (967,700) 7,800 [621] SEWER OPERATIONS FUND : INFLOWS : SERVICE & FEES 621-070-101-4550 SALES- RESIDENTIAL 3,113,516 3,076,500 3,150,258 3,149,400 2,251,200 3,149,400 621-070-101-4551 SALES- COMMERCIAL 836,615 831,500 847,469 847,700 603,200 847,700 621-070-101-4552 SALES- COMMERCIAL X 10,000 157,369 121,800 59,802 78,300 47,300 78,300 621-070-101-4554 SALES- INDUSTRIAL 1,223,676 1,165,900 1,068,319 1,051,800 834,300 1,051,800 621-070-101-4555 SALES- SPECIAL SCHOOLS 145,867 139,800 142,813 141,400 105,500 141,400 621-070-101-4556 SALES- GOVERNMENT 509 400 522 500 500 500 621-070-101-4562 WATER SERVICE/PENALTIES 64,214 23,700 (4) (100) 7,200 (100) TOTAL : SERVICE & FEES 5,541,765 5,359,500 5,269,178 5,269,000 3,849,200 5,269,000 [621] SEWER OPERATIONS FUND : INFLOWS : LICENSES, PERMITS & FEES 621-070-101-4824 SEWER FACILITIES FEES-AREA 1 11,529 3,300 10,017 4,500 3,200 4,500 621-070-101-4825 SEWER FACILITIES FEES-AREA 2 239,941 258,200 74,776 165,300 200 165,300 TOTAL : LICENSES, PERMITS & FEES 251,470 261,500 84,793 169,800 3,400 169,800 [621] SEWER OPERATIONS FUND : INFLOWS : USES OF MONEY & PROPERTY 621-070-101-4801 INTEREST INCOME 112,661 64,700 40,081 41,300 - 41,300 621-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 28,166 15,500 (4,028) 12,300 - 12,300 TOTAL : USES OF MONEY & PROPERTY 140,827 80,200 36,053 53,600 - 53,600 [621] SEWER OPERATIONS FUND : INFLOWS : OTHER REVENUES Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system.
113

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
105]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 621-070-101-4601 SOLAR INCENTIVE - - - - - - 621-070-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 5,600 4,900 3,800 4,000 5,600 4,000 621-070-101-4869 MISCELLANEOUS REVENUE & ARPA - - 10,080 63,600 - 63,600 TOTAL : OTHER REVENUES 5,600 4,900 13,880 67,600 5,600 67,600 [621] SEWER OPERATIONS FUND : OUTFLOWS : PERSONNEL
621-070-501-5110 DIRECT LABOR-REGULAR 471,642 467,800 483,925 544,900 404,300 507,800 621-070-501-5120 DIRECT LABOR-TEMPORARY 7,094 9,900 8,019 10,200 5,700 16,200 621-070-501-5130 OVERTIME 31,135 28,700 31,189 40,200 22,400 40,200 621-070-501-5160 VACATION LEAVE BUY BACK 6,982 5,300 2,993 2,700 7,700 2,700 621-070-501-5170 OTHER LEAVE BUY BACK - - - - 2,200 - 621-070-501-5210 PERS EXPENSE 194,410 174,000 171,060 212,600 208,600 43,000 621-070-501-5219 PERS OBLIGATION BOND - - - - 13,600 111,800 621-070-501-5211 PERS EXPENSE - GASB68 25,385 - 409,420 - - - 621-070-501-5220 SOCIAL SECURITY 39,171 38,700 39,352 41,700 33,100 40,600 621-070-501-5310 HEALTH INSURANCE 151,369 112,900 147,350 112,100 138,100 192,800 621-070-501-5320 WORKERS COMPENSATION 53,300 76,500 69,996 79,300 39,000 85,300 621-070-501-5340 EMPLOYEE ASSISTANCE PROGRAM 292 300 297 400 300 600 621-070-501-5350 FITNESS PROGRAM 194 200 198 300 200 400 621-070-501-5411 CELL PHONE ALLOWANCE 874 900 869 1,000 500 300 621-070-501-5430 RECLASS OF SALARY EXPENDITURES - - - - - - TOTAL : PERSONNEL 0
[621] SEWER OPERATIONS FUND : OUTFLOWS : OPERATIONS 621-070-501-6110 OFFICE SUPPLIES 1,200 700 54 100 - 100 621-070-501-6111 POSTAGE - 20,100 18,109 19,600 5,000 19,600 621-070-501-6122 SUPPLIES-SHOP AND FIELD 61,107 65,200 65,245 61,800 67,200 61,800 621-070-501-6123 SUPPLIES-SAFETY 5,743 5,000 5,606 5,200 2,700 5,200 621-070-501-6128 PERMIT SAMPLLING 33,109 29,600 41,013 37,400 37,400 37,400 621-070-501-6129 PLANT CHEMICALS 107,169 99,200 81,325 84,200 84,200 84,200 621-070-501-6130 UNIFORM EXPENSE 4,589 4,300 4,186 4,600 5,900 6,600 621-070-501-6131 LAB SUPPLIES 4,274 3,900 4,244 4,300 4,300 4,300 621-070-501-6141 MINOR EQUIP-SMALL TOOLS 1,683 2,100 2,261 2,500 2,000 2,500 621-070-501-6290 SVCS-PROFESSIONAL SERVICES 231,828 200,600 201,020 202,700 202,700 202,700 621-070-501-6332 FUEL-UNLEADED 5,985 5,000 4,466 5,100 10,000 8,100 621-070-501-6420 PRINTING & BINDING - 33,300 9,271 17,900 9,500 17,900 621-070-501-6431 GENERAL LIABILITY PREMIUMS 34,273 50,700 50,000 58,800 58,800 58,800 621-070-501-6432 PROPERTY PREMIUMS 8,082 12,200 13,051 14,200 14,200 14,200 621-070-501-6437 HEALTH INSURANCE EXPENSE - 400 1,065 900 900 900 621-070-501-6438 UNEMPLOYMENT INSURANCE 900 1,400 535 1,500 1,500 1,500 621-070-501-6445 DISABILITY INSURANCE 4,652 4,400 4,419 4,600 4,600 4,600 621-070-501-6448 RISK MGT ADMIN 2,399 1,900 1,963 2,000 2,000 2,000 621-070-501-6449 ERMA PERSONNEL INSURANCE 26,534 21,000 21,924 24,400 24,400 24,400 621-070-501-6455 LOW/HIGH VEHICLE INSURANCE 2,800 4,500 4,569 4,800 4,800 4,800 621-070-501-6510 UTILITY-ELECTRIC/GAS 569,450 626,700 635,967 728,200 728,200 728,200 621-070-501-6521 TELECOMMUNICATIONS REGULAR 3,171 3,000 3,285 3,400 3,400 3,400 621-070-501-6610 R&M-BUILDINGS & IMPROVEMENTS 3,567 3,400 3,582 3,200 3,500 3,200 621-070-501-6620 R&M-EQUIPMENT 55,896 41,400 68,571 109,600 150,000 109,600 621-070-501-6630 R&M-GROUNDS & LANDSCAPING 288 1,100 1,243 1,200 1,200 1,200 621-070-501-6730 TRAINING/WORKSHOPS/MEETINGS 717 300 408 2,600 1,000 2,600 621-070-501-6740 MILEAGE REIMBURSEMENT 403 300 387 200 600 200 621-070-501-6830 MEMBERSHIPS-OTHER 994 600 497 600 500 600 621-070-501-6920 FEES AND FILINGS 71,606 67,200 160,571 156,200 160,600 156,200 TOTAL : OPERATIONS 1,242,420 1,309,300 1,408,838 1,561,800 1,591,100 1,566,800 [621] SEWER OPERATIONS FUND : OUTFLOWS : OTHER CHARGES 621-070-501-8110 TAXES IN LIEU 103,000 103,000 103,000 103,000 103,000 103,000 621-070-501-8130 BAD DEBT EXPENSE (471) 25,000 9,236 2,000 2,000 2,000 621-070-501-8210 BOND PRINCIPAL PAYMENT - 60,000 - 60,000 60,000 264,000 621-070-501-8211 BOND INTEREST EXPENSE 306,443 304,900 304,840 303,200 303,200 186,100 621-070-501-8220 LEASE PRINCIPAL PAYMENT - 590,000 - 605,000 605,000 775,000 621-070-501-8221 LEASE INTEREST EXPENSE 594,480 582,500 581,922 569,200 569,200 355,800 621-070-501-8251 BOND ISSUANCE COSTS 1,693 - 1,693 - - - 621-070-501-8261 BOND AMORTIZATION EXPENSE (29,367) - (29,367) - - - 621-070-501-8310 PHOTOCOPY CHARGES 591 900 1,326 1,300 1,300 1,300 621-070-501-8320 INFORMATION SYSTEMS - - - - - - 621-070-501-8321 COMPUTER SOFTWARE 6,486 5,900 1,194 1,100 2,900 1,100 114

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
106]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 621-070-501-8322 COMPUTER HARDWARE - - - - - - 621-070-501-8350 VEHICLE MAINTENANCE CHARGES 25,433 19,100 41,266 28,200 20,000 28,200 621-070-501-8430 INDIRECT COST PLAN CHARGES 149,500 149,500 149,500 - - - 621-070-501-8440 CHARGES FOR INTERNAL ADMIN 323,900 303,100 269,824 321,900 321,900 321,900 621-070-501-8550 DEPRECIATION EXPENSE 926,239 880,000 938,231 - - - TOTAL : OTHER CHARGES 2,407,926 3,023,900 2,372,664 1,994,900 1,988,500 2,038,400 [621] SEWER OPERATIONS FUND : OUTFLOWS : CAPITAL OUTLAY 621-070-501-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - - 621-070-501-7230 MACHINERY & EQUIPMENT - 1,824,100 36,772 205,300 370,800 205,300 621-070-501-7563 NORTH/GREENWOOD LIFT STATION RECONST - - - 700,000 - 700,000 TOTAL : CAPITAL OUTLAY - 1,824,100 36,772 905,300 370,800 905,300 [621] SEWER OPERATIONS FUND : OUTFLOWS : TRANSFERS
621-070-501-9990 EQUITY TRANSFER TO DF - - - - - - TOTAL : TRANSFERS - - - - - - [631] DISPOSAL OPERATIONS FUND
[731]INFLOWS BEGINNING BALANCE 2,653,565 2,841,142 2,784,700 2,070,500 [631]INFLOWS INFLOWS 3,206,796 3,102,700 3,111,310 3,139,200 2,240,800 3,139,200 [631]OUTFLOWS OUTFLOWS 3,019,219 3,076,200 3,167,779 2,944,000 2,955,000 2,988,700 NET CHANGE 187,577 26,500 (56,469) 195,200 (714,200) 150,500 [631] DISPOSAL OPERATIONS FUND : INFLOWS : SERVICE & FEES 631-070-101-4550 SALES- RESIDENTIAL 1,957,355 1,934,100 1,980,890 1,983,200 1,428,200 1,983,200 631-070-101-4551 SALES- COMMERCIAL 658,847 649,400 662,104 663,400 487,900 663,400 631-070-101-4552 SALES- COMMERCIAL X 10,000 1,481 1,300 2,166 1,500 5,000 1,500 631-070-101-4554 SALES- INDUSTRIAL 4,360 4,200 4,917 4,500 3,800 4,500 631-070-101-4555 SALES- SPECIAL SCHOOLS 9,020 8,500 9,639 9,700 6,900 9,700 631-070-101-4556 SALES- GOVERNMENT 2,217 2,100 2,369 2,400 1,700 2,400 631-070-101-4562 WATER SERVICE/PENALTIES 41,976 16,700 (3) (100) 5,000 (100) 631-070-101-4591 RECYCLE FEES 271,326 267,600 274,649 275,000 198,100 275,000 631-070-101-4592 DISPOSAL SPECIAL PICK-UP 2,388 4,000 4,435 4,500 2,300 4,500 631-070-101-4593 SALES- STREET SWEEPING 116,274 114,700 117,744 117,900 84,900 117,900 631-070-101-4594 COMPOSTING FEES 10,315 6,800 4,496 5,400 5,000 5,400 631-070-101-4595 DISPOSAL OTHER SERVICE FEES 1,150 500 550 400 200 400 631-070-101-4596 GARBAGE CANS 13,870 7,700 5,960 400 200 400 631-070-101-4597 RECYCLE FEE INCOME 13,156 12,500 12,974 13,400 9,500 13,400 TOTAL : SERVICE & FEES 3,103,734 3,030,100 3,082,890 3,081,600 2,238,700 3,081,600 [631] DISPOSAL OPERATIONS FUND : INFLOWS : LICENSES, PERMITS & FEES 631-070-101-4823 DISPOSAL-MAJOR FACILITIES FEES 40,062 37,600 13,810 27,700 600 27,700 TOTAL : LICENSES, PERMITS & FEES 40,062 37,600 13,810 27,700 600 27,700 [631] DISPOSAL OPERATIONS FUND : INFLOWS : USES OF MONEY & PROPERTY 631-070-101-4801 INTEREST INCOME 44,106 21,000 14,626 15,500 - 15,500 631-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 10,837 5,700 (2,068) 4,800 - 4,800 TOTAL : USES OF MONEY & PROPERTY 54,943 26,700 12,558 20,300 - 20,300 [631] DISPOSAL OPERATIONS FUND : INFLOWS : OTHER REVENUES 631-070-101-4869 MISCELLANEOUS REVENUE 8,057 8,300 2,052 9,600 1,400 9,600 TOTAL : OTHER REVENUES 8,057 8,300 2,052 9,600 1,400 9,600 [631] DISPOSAL OPERATIONS FUND : INFLOWS : TRANSFERS 631-070-101-4990 EQUITY TRANSFER - - - - - - TOTAL : TRANSFERS - - - - - - [631] DISPOSAL OPERATIONS FUND : OUTFLOWS : PERSONNEL 631-070-601-5110 DIRECT LABOR-REGULAR 119,852 120,800 116,485 125,000 117,800 137,200 631-070-601-5120 DIRECT LABOR-TEMPORARY - - - - - - 631-070-601-5130 OVERTIME 710 700 2,419 3,000 2,800 3,000 631-070-601-5160 VACATION LEAVE BUY BACK 1,236 1,700 1,667 1,300 1,500 1,300 631-070-601-5210 PERS EXPENSE 55,939 38,000 37,037 40,100 42,200 12,100 631-070-601-5219 PERS OBLIGATION BOND - - - - 1,000 20,000 631-070-601-5211 PERS EXPENSE - GASB68 52,898 - 86,965 - - - 631-070-601-5212 CONTRA PENSION EXPENSE - - - - - - 631-070-601-5220 SOCIAL SECURITY 9,798 9,300 9,966 9,600 9,700 9,400 Accounts for activities related to refuse collections, street sweeping and recycling services. 115

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
107]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 631-070-601-5310 HEALTH INSURANCE 32,953 21,600 28,317 14,900 29,600 47,000 631-070-601-5320 WORKERS COMPENSATION 7,945 12,100 10,884 12,500 7,100 20,900 631-070-601-5340 EMPLOYEE ASSISTANCE PROGRAM 83 - 80 100 100 300 631-070-601-5350 FITNESS PROGRAM 55 100 53 100 100 200 631-070-601-5411 CELL PHONE ALLOWANCE 146 100 145 200 100 100 TOTAL : PERSONNEL 281,614 204,400 294,018 206,800 212,000 251,500 [631] DISPOSAL OPERATIONS FUND : OUTFLOWS : OPERATIONS 631-070-601-6111 POSTAGE - 16,800 10,013 13,400 10,000 13,400 631-070-601-6122 SUPPLIES-SHOP AND FIELD 960 900 654 1,000 7,300 1,000 631-070-601-6130 UNIFORM EXPENSE 3,493 3,300 4,602 4,700 4,700 4,700 631-070-601-6290 SVCS-PROFESSIONAL SERVICES 95,289 79,800 88,527 81,100 95,400 81,100 631-070-601-6295 DISPOSAL CONTRACT SERVICES 1,991,769 2,059,900 2,078,368 2,133,500 2,133,500 2,133,500 631-070-601-6332 FUEL-UNLEADED 6,007 5,100 5,733 5,300 7,000 5,300 631-070-601-6420 PRINTING & BINDING - 30,900 4,768 15,400 5,000 15,400 631-070-601-6431 GENERAL LIABILITY PREMIUMS 20,606 31,300 30,909 36,400 36,400 36,400 631-070-601-6432 PROPERTY PREMIUMS 4,860 7,400 7,893 8,600 8,600 8,600 631-070-601-6437 HEALTH INSURANCE EXPENSE - 300 655 600 600 600 631-070-601-6445 DISABILITY INSURANCE 976 1,000 1,210 1,200 1,200 1,200 631-070-601-6448 RISK MGT ADMIN 3,000 2,000 2,011 2,000 2,000 2,000 631-070-601-6449 ERMA PERSONNEL INSURANCE 15,954 11,600 12,096 13,500 13,500 13,500 631-070-601-6510 UTILITY-ELECTRIC/GAS 280 300 301 400 - 400 631-070-601-6521 TELECOMMUNICATIONS REGULAR 1,896 1,800 1,878 2,000 2,000 2,000 631-070-601-6730 TRAINING/WORKSHOPS/MEETINGS 67 - - - - - 631-070-601-6920 FEES AND FILINGS 18,195 64,900 63,966 66,200 64,000 66,200 TOTAL : OPERATIONS 2,163,352 2,317,300 2,313,584 2,385,300 2,391,100 2,385,300 [631] DISPOSAL OPERATIONS FUND : OUTFLOWS : OTHER CHARGES 631-070-601-8110 TAXES IN LIEU 44,000 44,000 44,000 44,100 44,100 44,100 631-070-601-8111 COMMERCIAL FRANCHISE FEES 154,502 147,300 160,624 163,100 163,100 163,100 631-070-601-8112 RECYCLE REBATE FEES 13,156 13,000 12,974 13,400 13,400 13,400 631-070-601-8130 BAD DEBT EXPENSE 1,749 25,000 6,001 2,000 2,000 2,000 631-070-601-8310 PHOTOCOPY CHARGES 362 300 169 200 100 200 631-070-601-8321 COMPUTER SOFTWARE - - - - - - 631-070-601-8430 INDIRECT COST PLAN CHARGES 190,000 190,000 190,000 - - - 631-070-601-8440 CHARGES FOR INTERNAL ADMIN 144,200 135,000 120,126 129,100 129,100 129,100 631-070-601-8550 DEPRECIATION EXPENSE 26,283 - 26,283 - - - TOTAL : OTHER CHARGES 574,253 554,500 560,177 351,900 351,800 351,900 116

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
108]
FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) [712] ADMINISTRATION
[731]INFLOWS BEGINNING BALANCE 93,339 160,007 (17,100) 125,400 [712]INFLOWS INFLOWS 2,017,379 1,886,500 1,679,185 2,233,400 2,046,600 2,145,500 [712]OUTFLOWS OUTFLOWS 1,950,711 1,916,500 1,856,340 2,158,300 1,904,000 2,141,500 NET CHANGE 66,668 (30,000) (177,155) 75,100 142,600 4,000 [712] ADMINISTRATION : INFLOWS : ADMIN : USES OF MONEY & PROPERTY 712-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - - TOTAL : USES OF MONEY & PROPERTY - - - - - - [712] ADMINISTRATION : INFLOWS : ADMIN : OTHER REVENUES 712-020-101-4605 INTERNAL SERVICES ADMINISTRATION 1,972,592 1,886,500 1,678,785 2,131,200 2,046,600 2,145,500 712-020-101-4869 MISCELLANEOUS REVENUE & GREAT PLATES 44,787 - 400 102,200 - - TOTAL : OTHER REVENUES 2,017,379 1,886,500 1,679,185 2,233,400 2,046,600 2,145,500 [712] ADMINISTRATION : OUTFLOWS : CITY MANAGER : PERSONNEL 712-005-101-5110 DIRECT LABOR-REGULAR 203,327 201,700 202,436 279,000 189,400 227,800 712-005-101-5120 DIRECT LABOR-TEMPORARY 21,118 - 4,461 - 12,400 25,000 712-005-101-5130 OVERTIME 68 - - - - - 712-005-101-5160 VACATION LEAVE BUY BACK 3,213 3,200 3,213 3,400 - 3,400 712-005-101-5210 PERS EXPENSE 96,347 81,700 78,401 117,700 112,800 23,400 712-005-101-5219 PERS OBLIGATION BOND - - - - - 63,000 712-005-101-5220 SOCIAL SECURITY 14,784 15,400 13,654 21,400 12,800 14,200 712-005-101-5310 HEALTH INSURANCE 36,789 31,300 39,074 40,500 44,600 36,100 712-005-101-5320 WORKERS COMPENSATION 5,554 1,700 4,948 1,800 4,300 26,300 712-005-101-5340 EMPLOYEE ASSISTANCE PROGRAM 59 - 60 100 100 200 712-005-101-5350 FITNESS PROGRAM 39 - 40 100 - 200 712-005-101-5410 AUTO ALLOWANCE 4,794 5,000 4,766 5,200 4,100 - 712-005-101-5411 CELL PHONE ALLOWANCE 725 800 717 800 700 1,500 TOTAL : PERSONNEL 386,817 340,800 351,770 470,000 381,000 421,100 [712] ADMINISTRATION : OUTFLOWS : CITY MANAGER : OPERATIONS 712-005-101-6110 OFFICE SUPPLIES 844 300 2,092 600 400 600 712-005-101-6115 PUBLICATIONS/SUBSCRIPTIONS 1,799 1,700 172 2,000 200 2,000 712-005-101-6124 SUPPLIES-OTHER - - - - - - 712-005-101-6240 SVCS-LEGAL COUNSEL 143 400 1,371 1,200 2,100 1,200 712-005-101-6290 SVCS-PROF. SERVICES (GREAT PLATES) 8,090 161,400 22,398 35,200 500 17,300 712-005-101-6415 MISC ADVERTISING 75 100 713 300 500 300 712-005-101-6420 PRINTING & BINDING 20,153 21,800 18,792 19,800 19,800 19,800 712-005-101-6431 GENERAL LIABILITY PREMIUMS 6,130 8,900 8,788 10,400 10,400 10,400 712-005-101-6432 PROPERTY PREMIUMS 1,446 2,200 2,345 2,600 2,600 2,600 712-005-101-6438 UNEMPLOYMENT INSURANCE 400 600 231 700 700 700 712-005-101-6445 DISABILITY INSURANCE 1,938 1,900 2,002 2,100 2,100 2,100 712-005-101-6448 RISK MGT ADMIN - - - - - - 712-005-101-6449 ERMA PERSONNEL INSURANCE 4,745 2,900 3,024 3,400 3,400 3,400 712-005-101-6521 TELECOMMUNICATIONS REGULAR 2,502 2,400 2,509 2,600 2,600 2,600 712-005-101-6730 TRAINING/WORKSHOPS/MEETINGS 5,214 2,500 1,187 8,400 13,000 12,000 712-005-101-6830 MEMBERSHIPS-OTHER 2,314 2,000 1,350 2,600 2,600 2,600 TOTAL : OPERATIONS 55,793 209,100 66,975 91,900 60,800 77,600 [712] ADMINISTRATION : OUTFLOWS : CITY MANAGER : OTHER CHARGES 712-005-101-8310 PHOTOCOPY CHARGES 1,522 1,300 1,279 1,300 1,300 1,300 712-005-101-8321 COMPUTER SOFTWARE - - - - - - TOTAL : OTHER CHARGES 1,522 1,300 1,279 1,300 1,300 1,300 [712] ADMINISTRATION : OUTFLOWS : INFORMATION SYSTEMS : OPERATIONS 712-005-201-6290 SVCS-PROFESSIONAL SERVICES 73,436 89,900 78,843 99,300 85,000 99,300 712-005-201-6420 PRINTING & BINDING 22 - - - - - TOTAL : OPERATIONS 73,457 89,900 78,843 99,300 85,000 99,300 [712] ADMINISTRATION : OUTFLOWS : INFORMATION SYSTEMS : OTHER CHARGES 712-005-201-8321 COMPUTER SOFTWARE - 48,800 25,027 14,600 14,600 14,600 712-005-201-8322 HARDWARE ADDITINS 4,700 11,200 8,553 9,600 500 9,600 TOTAL : OTHER CHARGES 4,700 60,000 33,580 24,200 15,100 24,200 [712] ADMINISTRATION : OUTFLOWS : CITY CLERK & PERSONNEL : PERSONNEL This internal service fund is used to account for the city manager, city clerk and finance departments which include acquisition, replacement and support services for both computer hardware and software.
117

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OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 712-005-301-5110 DIRECT LABOR-REGULAR 153,988 152,100 155,871 157,300 129,100 169,100 712-005-301-5130 OVERTIME 1,018 1,100 1,853 3,000 600 3,000 712-005-301-5160 VACATION LEAVE BUY BACK 1,821 1,800 1,821 - 2,600 - 712-005-301-5170 OTHER LEAVE BUY BACK - 300 288 400 - 400 712-005-301-5210 PERS EXPENSE 55,719 61,600 58,380 66,400 65,800 16,400 712-005-301-5219 PERS OBLIGATION BOND - - - - 7,700 35,500 712-005-301-5220 SOCIAL SECURITY 12,013 11,700 12,138 12,100 10,000 12,300 712-005-301-5310 HEALTH INSURANCE 14,660 13,100 15,983 26,400 14,300 44,600 712-005-301-5320 WORKERS COMPENSATION 807 1,200 1,062 1,300 600 12,200 712-005-301-5340 EMPLOYEE ASSISTANCE PROGRAM 78 - 77 100 100 200 712-005-301-5350 FITNESS PROGRAM 52 100 51 100 - 100 712-005-301-5411 CELL PHONE ALLOWANCE 729 700 724 800 600 700 TOTAL : PERSONNEL 240,885 243,700 248,248 267,900 231,400 294,600 [712] ADMINISTRATION : OUTFLOWS : CITY CLERK & PERSONNEL : OPERATIONS 712-005-301-6110 OFFICE SUPPLIES 2,888 2,500 1,436 2,700 2,700 2,800 712-005-301-6115 PUBLICATIONS/SUBSCRIPTIONS 634 200 248 300 600 600 712-005-301-6124 SUPPLIES-OTHER 524 500 416 500 1,200 1,000 712-005-301-6142 MINOR EQUIP-OFFICE 403 200 95 100 600 500 712-005-301-6240 SVCS-LEGAL COUNSEL 48,606 49,300 102,501 75,900 85,000 86,200 712-005-301-6241 SERVICES-LEGAL LITIGATION 13,763 18,100 42,355 65,800 300 66,300 712-005-301-6290 SVCS-PROFESSIONAL SERVICES 36,063 32,200 40,115 107,000 114,300 38,100 712-005-301-6410 LEGAL ADVERTISING 1,603 1,300 2,362 1,600 2,100 1,700 712-005-301-6431 GENERAL LIABILITY PREMIUMS 3,831 5,500 5,455 6,500 6,500 6,800 712-005-301-6432 PROPERTY PREMIUMS 903 1,400 1,485 1,700 1,700 1,700 712-005-301-6438 UNEMPLOYMENT INSURANCE 200 100 36 100 100 100 712-005-301-6445 DISABILITY INSURANCE 1,198 1,300 1,519 1,500 1,500 1,600 712-005-301-6448 RISK MGT ADMIN 500 400 455 500 500 500 712-005-301-6449 ERMA PERSONNEL INSURANCE 2,965 2,300 2,394 2,700 2,700 2,800 712-005-301-6521 TELECOMMUNICATIONS REGULAR 2,297 2,500 2,667 2,800 2,800 2,900 712-005-301-6730 TRAINING/WORKSHOPS/MEETINGS 6,076 1,500 1,130 9,900 9,900 13,000 712-005-301-6830 MEMBERSHIPS-OTHER 4,372 4,500 4,028 4,700 4,700 4,800 TOTAL : OPERATIONS 126,827 124,000 208,696 284,300 237,200 231,400 [712] ADMINISTRATION : OUTFLOWS : ADMINISTRATIVE SERVICES : PERSONNEL 712-020-101-5110 DIRECT LABOR-REGULAR 256,624 278,200 270,706 293,000 201,900 282,600 712-020-101-5120 DIRECT LABOR-TEMPORARY 16,808 300 338 400 8,200 6,400 712-020-101-5130 OVERTIME 4,474 7,100 9,920 9,800 8,100 9,800 712-020-101-5160 VACATION LEAVE BUY BACK 9,840 3,500 3,318 3,700 14,500 3,700 712-020-101-5170 OTHER LEAVE BUY BACK 3,404 2,000 5,165 4,400 4,200 4,400 712-020-101-5210 PERS EXPENSE 106,489 91,100 84,359 97,100 89,000 22,300 712-020-101-5219 PERS OBLIGATION BOND - - - - 6,000 48,900 712-020-101-5220 SOCIAL SECURITY 21,952 22,000 21,715 22,500 18,100 22,200 712-020-101-5310 HEALTH INSURANCE 78,905 72,400 89,120 64,400 71,600 93,400 712-020-101-5320 WORKERS COMPENSATION 1,712 2,500 2,113 2,700 1,400 30,800 712-020-101-5340 EMPLOYEE ASSISTANCE PROGRAM 152 - 153 100 100 400 712-020-101-5350 FITNESS PROGRAM 102 100 102 200 100 300 712-020-101-5411 CELL PHONE ALLOWANCE 278 500 579 700 600 1,300 TOTAL : PERSONNEL 500,739 479,700 487,588 499,000 423,800 526,600 [712] ADMINISTRATION : OUTFLOWS : ADMINISTRATIVE SERVICES : OPERATIONS 712-020-101-6110 OFFICE SUPPLIES 6,208 5,200 5,108 4,100 4,500 4,100 712-020-101-6111 POSTAGE 52,613 5,600 8,668 7,500 8,300 7,500 712-020-101-6115 PUBLICATIONS/SUBSCRIPTIONS 100 200 545 600 200 600 712-020-101-6124 SUPPLIES-OTHER - - - - - - 712-020-101-6230 SVCS-AUDITS 51,250 48,300 51,250 52,800 52,800 52,800 712-020-101-6240 SVCS-LEGAL COUNSEL 6,225 7,700 7,159 8,700 8,700 8,700 712-020-101-6290 SVCS-PROFESSIONAL SERVICES 114,307 136,300 108,600 127,400 180,000 157,400 712-020-101-6420 PRINTING & BINDING 13,100 2,000 2,284 3,000 3,000 3,000 712-020-101-6431 GENERAL LIABILITY PREMIUMS 8,455 12,600 12,424 14,700 14,700 14,700 712-020-101-6432 PROPERTY PREMIUMS 1,994 2,900 3,126 3,400 3,400 3,400 712-020-101-6437 HEALTH INSURANCE EXPENSE - 100 260 300 300 300 712-020-101-6438 UNEMPLOYMENT INSURANCE 400 600 239 700 700 700 712-020-101-6445 DISABILITY INSURANCE 1,310 2,000 3,087 2,800 2,800 2,800 712-020-101-6448 RISK MGT ADMIN 1,200 1,000 1,053 1,100 1,100 1,100 712-020-101-6449 ERMA PERSONNEL INSURANCE 6,546 4,600 4,788 5,400 5,400 5,400 712-020-101-6453 RENTAL-OTHER 1,036 1,000 1,036 1,100 1,100 1,100 118

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 712-020-101-6510 UTILITY-ELECTRIC/GAS 109,237 105,900 124,972 116,200 116,200 131,200 712-020-101-6521 TELECOMMUNICATIONS REGULAR 5,313 5,200 5,393 5,600 5,600 5,600 712-020-101-6620 R&M-EQUIPMENT 1,016 900 799 900 900 900 712-020-101-6730 TRAINING/WORKSHOPS/MEETINGS 2,174 1,900 575 5,300 1,000 5,300 712-020-101-6740 MILEAGE REIMBURSEMENT 45 - - - - - 712-020-101-6830 MEMBERSHIPS-OTHER 435 400 409 500 100 500 712-020-101-6920 FEES AND FILINGS 163,202 13,000 30,841 24,100 24,100 24,100 712-020-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - - TOTAL : OPERATIONS 546,165 357,400 372,616 386,200 434,800 431,200 [712] ADMINISTRATION : OUTFLOWS : ADMINISTRATIVE SERVICES : OTHER CHARGES 712-020-101-8310 PHOTOCOPY CHARGES 12,762 9,700 6,608 8,100 8,100 8,100 712-020-101-8321 COMPUTER SOFTWARE - - - 25,000 25,000 25,000 712-020-101-8322 COMPUTER HARDWARE 1,044 1,000 137 1,100 500 1,100 TOTAL : OTHER CHARGES 13,806 10,600 6,745 34,200 33,600 34,200 [721] EQUIPMENT FUEL FUND
[731]INFLOWS BEGINNING BALANCE - - - - [721]INFLOWS INFLOWS 193,326 180,800 188,586 169,200 240,000 200,000 [721]OUTFLOWS OUTFLOWS 193,326 180,800 188,586 169,200 240,000 200,000

NET CHANGE - - - - - - [721] EQUIPMENT FUEL FUND : INFLOWS : USES OF MONEY & PROPERTY 721-020-101-4801 OTHER REVENUE 628 - 734 800 - 800 721-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - - TOTAL : USES OF MONEY & PROPERTY 628 - 734 800 - 800 [721] EQUIPMENT FUEL FUND : INFLOWS : OTHER REVENUES 721-020-101-4620 EQUIPMENT MAINTENANCE CHARGES 192,698 180,800 187,852 168,400 240,000 199,200 TOTAL : OTHER REVENUES 192,698 180,800 187,852 168,400 240,000 199,200 [721] EQUIPMENT FUEL FUND : OUTFLOWS : OPERATIONS
721-020-304-6332 FUEL-UNLEADED 193,326 180,800 188,586 169,200 240,000 200,000 TOTAL : OPERATIONS 193,326 180,800 188,586 169,200 240,000 200,000 [731] RISK MANAGEMENT FUND
[731]INFLOWS BEGINNING BALANCE (220,231) (363,410) (122,900) (210,100) [731]INFLOWS INFLOWS 3,410,342 3,639,700 3,489,213 3,783,200 3,706,500 4,394,000 [731]OUTFLOWS OUTFLOWS 3,553,521 3,639,600 3,248,734 3,783,300 3,793,600 4,394,000 NET CHANGE (143,179) 200 240,478 (100) (87,100) - [731] RISK MANAGEMENT FUND : INFLOWS : OTHER REVENUES 731-020-401-4641 LIABILITY INSURANCE CHARGES 207,220 302,800 298,861 351,300 352,200 483,900 731-020-401-4642 OTHER ALLOCATION - - - - - - 731-020-401-4643 DISABILITY INSURANCE 25,596 26,500 30,086 29,800 30,900 30,700 731-020-401-4644 EMPLOYEE ASSISTANCE PROG CHGS 4,166 3,000 4,091 3,500 500 3,000 731-020-401-4645 WORKERS COMPENSATION CHARGES 590,653 732,000 730,012 758,100 765,200 1,044,000 731-020-401-4646 VISION INSURANCE 18,433 17,200 16,235 20,700 1,300 20,700 731-020-401-4647 DENTAL INSURANCE 108,781 101,800 91,487 107,000 107,000 112,300 731-020-401-4648 HEALTH INS ADMIN - - - - - - 731-020-401-4649 UNEMPLOYMENT INSURANCE 12,108 18,500 7,331 19,400 20,300 20,400 731-020-401-4651 LIFE INSURANCE 21,310 8,200 20,101 8,500 2,100 8,800 731-020-401-4652 LOW/HIGH VEHICLE INSURANCE 30,261 43,700 43,934 62,500 46,400 57,200 731-020-401-4653 ERMA PERSONNEL INSURANCE 201,381 118,000 126,000 136,900 137,800 108,000 731-020-401-4654 PROPERTY INSURANCE 48,456 71,800 76,693 83,400 150,000 184,000 731-020-401-4656 RISK MGT ADMIN 31,670 23,700 24,060 23,400 24,100 8,800 731-020-401-4657 HEALTH INSURANCE CHARGES 2,110,308 2,172,500 2,020,322 2,178,700 2,068,700 2,312,200 TOTAL : OTHER REVENUES 3,410,342 3,639,700 3,489,213 3,783,200 3,706,500 4,394,000 [731] RISK MANAGEMENT FUND : OUTFLOWS : OPERATIONS
731-020-401-6290 SVCS-PROFESSIONAL SERVICES 14,201 14,600 12,488 15,100 13,500 15,600 731-020-401-6431 GENERAL LIABILITY PREMIUMS 207,220 302,800 302,771 351,300 399,700 484,000 731-020-401-6432 PROPERTY PREMIUMS 49,964 71,800 71,846 83,400 150,000 184,000 731-020-401-6434 FIDELITY AND SURETY PREMIUMS 1,260 1,300 1,323 1,400 1,400 1,700 731-020-401-6435 EMPLOYEE ASSISTANCE PROGRAM 3,036 3,000 2,898 3,500 3,500 3,000 731-020-401-6436 WORKERS COMPENSATION 590,653 732,000 731,849 758,100 765,200 1,045,000 This fund is used to account for the City's self-insured worker's compensation and liability programs.

This fund is used to account for bulk gasoline purchases and consumption by City departments.
119

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OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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FUND & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 731-020-401-6437 HEALTH INSURANCE EXPENSE 1,545 2,200 1,705 4,100 10,000 4,500 731-020-401-6438 UNEMPLOYMENT INSURANCE 17,932 18,500 23,405 19,400 19,400 20,400 731-020-401-6440 DIRECT CLAIMS EXPENSE (in PERIOD 13) 127,928 - (226,050) - - - 731-020-401-6441 HEALTH INSURANCE EXPENSE 2,151,486 2,170,300 2,018,617 2,174,700 2,058,700 2,290,000 731-020-401-6443 DENTAL INSURANCE 93,082 101,800 87,929 107,000 107,000 113,000 731-020-401-6444 VISION INSURANCE 18,988 17,200 18,841 20,700 20,700 20,700 731-020-401-6445 DISABILITY INSURANCE 26,643 26,500 24,545 29,800 29,800 30,700 731-020-401-6446 LIFE INSURANCE 8,794 8,200 8,258 8,500 8,500 8,800 731-020-401-6448 RISK MGT ADMIN - - - - - - 731-020-401-6449 ERMA PERSONNEL INSURANCE 201,381 118,000 117,977 136,900 136,900 108,000 731-020-401-6455 LOW/HIGH VEHICLE INSURANCE 29,871 43,700 43,712 62,500 62,500 57,500 731-020-401-6920 FEES AND FILINGS 9,537 7,500 6,622 6,900 6,800 7,100 TOTAL : OPERATIONS 3,553,521 3,639,600 3,248,734 3,783,300 3,793,600 4,394,000 120

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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CAPITAL IMPROVEMENT PLAN
121

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OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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TYPE & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B)

GENERAL PROJECTS
101-050-402-7210 FIRE STATION REMODEL & EXPANSION - 500,000 400 200,000 73,900 - 487-050-402-7210 FIRE STATION REMODEL & EXPANSION - - - - - 2,500,000 221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE 81,194 542,700 510,306 - 10,500 - 261-040-101-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE 250 - - - - -

WATER SEWER & PARKS
611-070-401-7555 KELLY BASIN GROUNDWATER RECHARGE - - - 150,000 145,900 4,100 611-070-401-7556 GAC - - - 200,000 119,000 81,000 611-070-401-7557 WELL REHABILITATION - - - 225,000 - 225,000 611-070-401-7558 WEST SANGER GROUNDWATER RECHARGE - - - 200,000 129,300 70,700 383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC - - - 2,640,100 - - 621-070-501-7563 NORTH/GREENWOOD LIFT STATION RECONST - - - 700,000 - 700,000 296-070-401-7627 WELL 19 DEVELOPMENT - - 5,851 678,000 28,100 649,900 298-070-102-7628 TOMBSTONE TERRITORY WATER CONNECTION PROJECT - - 2,955 700,000 100,000 2,400,000 101-090-101-7130 VETERANS PARK 10,389 9,500 - - - - 226-070-101-7130 VETERANS PARK 64,450 - - - - - 298-070-101-7130 VETERANS PARK 177,952 - - - - - 101-070-301-7413 COMMUNITY CENTER POOL REPAIR - - - 85,000 90,000 - 251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS - - - - - 115,000

TRANSPORTATION PROJECTS
211-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - 5,200 - 33,000 - 120,900 217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - 39,800 30,330 254,800 45,000 859,600 101-070-301-7317 JFK PARK IMPROVEMENTS 12,095 - - - - - 611-070-401-7362 DBCP CARBON REPLC AT VAR LOC 114,694 200,000 208,715 - - - 212-070-101-7371 SIDEWALK REPAIR/REPLAC AT VAR LOCATIONS 60,000 54,100 71,724 60,000 60,000 60,000 212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS - 20,000 2,163 20,000 20,000 20,000 212-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL 7,476 84,000 - 29,400 42,000 - 217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL 57,703 648,000 305,423 226,800 324,200 - 207-070-101-7436 FALLER AVENUE OVERLAY-CHURCH TO FLORENCE - 25,000 - - - - 212-070-101-7436 FALLER AVENUE OVERLAY-CHURCH TO FLORENCE 6,145 194,200 - - - - 217-070-101-7436 FALLER AVENUE OVERLAY-CHURCH TO FLORENCE 25,376 410,000 620,126 - - - 212-070-101-7437 FALLER AVENUE & LINCOLN PARK SIDEWALKS 1,471 22,700 - 42,400 2,000 25,000 217-070-101-7437 FALLER AVENUE & LINCOLN PARK SIDEWALKS 8,227 128,300 6,193 236,600 13,000 195,000 212-070-101-7439 REIMB AGREEMENT LUCIDO OFFICE PROJECT 38,229 3,200 - - - - 207-070-101-7440 CENTRAL AVE - ACADEMY TO CITY LIMITS - - - - - - 212-070-101-7440 CENTRAL AVE - ACADEMY TO CITY LIMITS - 69,800 19,830 200,000 - - 211-070-101-7441 O ST RECON - 10TH TO NORTH - 5,800 - 56,000 5,000 412,500 217-070-101-7441 O ST RECON - 10TH TO NORTH - 47,000 53,868 230,300 42,500 893,000 202-070-101-7442 FOWLER CANAL TRAIL & BETHEL BIKE/PED - - - - - 406,000 211-070-101-7442 2020 CMAQ LIFELINE - - - - 5,500 - 212-070-101-7442 2020 CMAQ LIFELINE - 2,600 - - - - 217-070-101-7442 FOWLER CANAL TRAIL & BETHEL BIKE/PED - 19,900 12,449 192,000 300,000 765,000 216-070-101-7443 PAVEMENT CONDITION SURVEY - - 2,334 - - - 215-070-101-7485 ACADEMY AVE-11TH ST TO NORTH AVE 800,042 28,400 34,952 - - - 217-070-101-7485 ACADEMY AVE-11TH ST TO NORTH AVE 2,024,946 1,873,100 122,753 - - - 216-070-101-7505 MS4 PERMITTING 8,539 7,900 8,992 15,000 10,600 15,000 212-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT 4,558 139,200 - - - - 217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT 35,672 881,800 985,234 - 2,000 - 207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS - 50,000 4,944 100,000 93,600 50,000 203-070-101-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN - 15,000 - - - - 212-070-101-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN 363,150 504,000 - - - - 217-070-101-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN 336,143 780,800 970,436 - - - 221-070-304-7518 BETHEL OVERLAY/WIDENING-ANNADALE/JENSEN 15,000 260,000 - - - - 207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADALE 2,714 8,800 840 344,000 138,700 - 217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADALE 20,995 12,100 107,083 380,200 380,200 - 221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADALE - - 237,920 175,000 256,200 - 212-070-101-7522 ATP-SAFE ROUTE TO SCHOOL 24,294 25,200 (1,052) - - - 217-070-101-7522 ATP-SAFE ROUTE TO SCHOOL - (300) 1,052 - - - 207-070-101-7523 SYSTEMIC SAFETY ANLYSIS PRGM-JENSEN AVE 1,714 1,600 - - - - 217-070-101-7523 SYSTEMIC SAFETY ANLYSIS PRGM-JENSEN AVE 8,564 7,600 - - - - 290-070-101-7524 WATER STORAGE TANK 1,237,500 - - - - - 298-070-102-7524 WATER STORAGE TANK 1,425,000 - - - - - 207-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - 22,100 - 44,800 1,000 - 212-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - - - - - 15,000 122

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TYPE & ACCOUNT ACCOUNT NAME TREND FY 2020 (A) FY 2021 (B) FY 2021 (A) FY 2022 (B) FY 2022 (E) FY 2023 (B) 217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - 92,500 - 185,300 4,000 120,000 207-070-101-7533 ATP-ACTIVE TRANSPORTATION ACCESS PROJECT 19,526 101,000 - - - - 217-070-101-7533 ATP-ACTIVE TRANSPORTATION ACCESS PROJECT 15,495 774,000 636,047 - - - 211-070-101-7534 2018 STREET SEALING PROJECT 168,130 - - - - - 212-070-101-7534 2018 STREET SEALING PROJECT 573,119 300 - - - - 207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER 33,511 353,400 10,694 669,000 15,000 670,000 212-070-101-7536 K ST RECON - 5TH ST TO 10TH ST 68,477 811,100 26,929 679,900 674,700 - 211-070-101-7538 LYON AVE RECON - 9TH ST TO WEBSTER AVE 25,238 350,400 10,943 135,000 130,000 - 211-070-101-7539 2021 STREET SEALING PROJECT - 40,000 5,280 545,000 427,400 - 212-070-101-7539 2021 STREET SEALING PROJECT - 8,600 22,110 - - - 212-070-101-7540 N ST RECON - 5TH ST TO 9TH ST 27,188 452,900 26,119 930,000 20,000 1,015,000 212-070-101-7541 WATER STORAGE TANK OFFSITE IMPROVEMENTS 98,613 92,600 1,388 - - - 216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE 40,758 659,000 22,878 595,800 552,000 - 211-070-101-7543 CHERRY AVE RECONST - BETHEL TO GREENWOOD - 98,200 57,617 341,500 424,000 - 216-070-101-7550 RECON. OF HILL: CHURCH & WEST (VARIOUS) - - - 40,000 40,000 375,000 212-070-101-7551 7TH: LYON-HAWLEY & LYON: JENSEN-WEBSTER - - - - - 490,000 216-070-101-7551 7TH: LYON-HAWLEY & LYON: JENSEN-WEBSTER - - - 60,000 60,000 - 212-070-101-7552 4TH: GREENWOOD - WEST - - - - - 410,000 216-070-101-7552 4TH: GREENWOOD - WEST - - - 40,000 40,000 - 207-070-101-7553 14TH: P-SANGER & EDGAR: P-ACADEMY - - - - - 70,000 207-070-101-7554 2023 STREET SEALING PROJECT - - - - - 40,000 211-070-101-7585 J: ANNADALE - EDGAR - - - - - 50,000 212-070-101-7586 5TH: L - J - - - - - 25,000 212-070-101-7587 ANNADALE: BETHEL - POST - - - - - 35,000 211-070-101-7591 WEST: 7TH - 3RD - - - - - 100,000 216-070-101-7624 PMP SURVEY UPDATES - - 845 47,400 47,400 - 216-070-101-7625 STORM DRAIN PLAT UPDATES - - 9,945 10,000 10,000 - 216-070-101-7626 STANDARD PLAN UPDATES - - - 5,000 5,000 10,000 207-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - - - - - 2,500 216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY - - - 29,500 - - 217-070-101-7629 BETHEL AVE - CITY LIMITS TO JENNI AVE - - - - - 20,000 207-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD - - - - - 1,500 217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD - - - - - 13,000 207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - - - - - 1,000 217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - - - - - 10,000 207-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - - - - - 1,000 217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - - - - - 10,000 216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE - - - - - 150,000 123

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DEBT SERVICE SCHEDULES
126

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ENTITY Sanger Financing Authority ENTITY Sanger Financing Authority ENTITY Sanger Financing Authority SERIES REPLACED NEW SERIES REPLACED 2020 Series A SERIES REPLACED 2013 Series PROJECT Pension Unfunded Accrued Liabilities PROJECT Remodel and Expansion of Fire Station PROJECT Roof, HVAC, Lighting, Pool Pump PRINCIPAL ACCOUNT 487-090-401-8210 PRINCIPAL ACCOUNT 487-050-402-8210 PRINCIPAL ACCOUNT 487-090-301-8210 INTEREST ACCOUNT 487-090-401-8211 INTEREST ACCOUNT 487-050-402-8211 INTEREST ACCOUNT 487-090-301-8211 2022 PRIOR PAYMENTS 2022 PRIOR PAYMENTS 2022 PRIOR PAYMENTS 12/15/2021 29,328.75 Interest Period
Ending Principal Interest Debt Service
Annual Debt
Service Period Ending Principal Interest Debt Service
Annual Debt
Service
Period
Ending Principal Interest Debt Service
Annual Debt
Service
1/15/2022 168,725.30 168,725.30 168,725.30 2/1/2022 135,000 148,225.00 283,225.00 283,225.00 6/15/2022 39,000 13,103.46 52,103.46 52,103.46 7/15/2022 950,000 216,932.53 1,166,932.53 8/1/2022 145,525.00 145,525.00 12/15/2022 22,490.00 22,490.00 1/15/2023 215,241.53 215,241.53 1,382,174.06 2/1/2023 140,000 145,525.00 285,525.00 431,050.00 6/15/2023 35,000 22,490.00 57,490.00 79,980.00 7/15/2023 955,000 215,241.53 1,170,241.53 8/1/2023 142,725.00 142,725.00 12/15/2023 17,874.25 17,874.25 1/15/2024 213,064.13 213,064.13 1,383,305.66 2/1/2024 145,000 142,725.00 287,725.00 430,450.00 6/15/2024 53,000 17,874.25 70,874.25 88,748.50 7/15/2024 960,000 213,064.13 1,173,064.13 8/1/2024 139,825.00 139,825.00 12/15/2024 17,172.00 17,172.00 1/15/2025 209,512.13 209,512.13 1,382,576.26 2/1/2025 150,000 139,825.00 289,825.00 429,650.00 6/15/2025 53,000 17,172.00 70,172.00 87,344.00 7/15/2025 960,000 209,512.13 1,169,512.13 8/1/2025 136,825.00 136,825.00 12/15/2025 16,469.75 16,469.75 1/15/2026 204,419.33 204,419.33 1,373,931.46 2/1/2026 155,000 136,825.00 291,825.00 428,650.00 6/15/2026 53,000 16,469.75 69,469.75 85,939.50 7/15/2026 980,000 204,419.33 1,184,419.33 8/1/2026 133,725.00 133,725.00 12/15/2026 15,767.50 15,767.50 1/15/2027 197,848.44 197,848.44 1,382,267.77 2/1/2027 165,000 133,725.00 298,725.00 432,450.00 6/15/2027 53,000 15,767.50 68,767.50 84,535.00 7/15/2027 995,000 197,848.44 1,192,848.44 8/1/2027 130,425.00 130,425.00 12/15/2027 15,065.25 15,065.25 1/15/2028 189,684.46 189,684.46 1,382,532.90 2/1/2028 170,000 130,425.00 300,425.00 430,850.00 6/15/2028 58,000 15,065.25 73,065.25 88,130.50 7/15/2028 1,010,000 189,684.46 1,199,684.46 8/1/2028 127,025.00 127,025.00 12/15/2028 14,296.75 14,296.75 1/15/2029 180,387.40 180,387.40 1,380,071.86 2/1/2029 175,000 127,025.00 302,025.00 429,050.00 6/15/2029 58,000 14,296.75 72,296.75 86,593.50 7/15/2029 1,030,000 180,387.40 1,210,387.40 8/1/2029 123,525.00 123,525.00 12/15/2029 13,528.25 13,528.25 1/15/2030 170,025.60 170,025.60 1,380,413.00 2/1/2030 185,000 123,525.00 308,525.00 432,050.00 6/15/2030 62,000 13,528.25 75,528.25 89,056.50 7/15/2030 1,050,000 170,025.60 1,220,025.60 8/1/2030 119,825.00 119,825.00 12/15/2030 12,706.75 12,706.75 1/15/2031 158,622.60 158,622.60 1,378,648.20 2/1/2031 190,000 119,825.00 309,825.00 429,650.00 6/15/2031 62,000 12,706.75 74,706.75 87,413.50 7/15/2031 1,075,000 158,622.60 1,233,622.60 8/1/2031 116,025.00 116,025.00 12/15/2031 11,885.25 11,885.25 1/15/2032 146,034.35 146,034.35 1,379,656.95 2/1/2032 200,000 116,025.00 316,025.00 432,050.00 6/15/2032 61,000 11,885.25 72,885.25 84,770.50 7/15/2032 1,105,000 146,034.35 1,251,034.35 8/1/2032 112,025.00 112,025.00 12/15/2032 11,077.00 11,077.00 1/15/2033 131,989.80 131,989.80 1,383,024.15 2/1/2033 205,000 112,025.00 317,025.00 429,050.00 6/15/2033 65,000 11,077.00 76,077.00 87,154.00 7/15/2033 1,135,000 131,989.80 1,266,989.80 8/1/2033 107,925.00 107,925.00 12/15/2033 10,215.75 10,215.75 1/15/2034 114,839.95 114,839.95 1,381,829.75 2/1/2034 215,000 107,925.00 322,925.00 430,850.00 6/15/2034 69,000 10,215.75 79,215.75 89,431.50 7/15/2034 1,165,000 114,839.95 1,279,839.95 8/1/2034 104,700.00 104,700.00 12/15/2034 9,301.50 9,301.50 1/15/2035 97,236.80 97,236.80 1,377,076.75 2/1/2035 220,000 104,700.00 324,700.00 429,400.00 6/15/2035 72,000 9,301.50 81,301.50 90,603.00 7/15/2035 1,200,000 97,236.80 1,297,236.80 8/1/2035 100,300.00 100,300.00 12/15/2035 8,347.50 8,347.50 1/15/2036 79,104.80 79,104.80 1,376,341.60 2/1/2036 230,000 100,300.00 330,300.00 430,600.00 6/15/2036 71,000 8,347.50 79,347.50 87,695.00 7/15/2036 910,000 79,104.80 989,104.80 8/1/2036 95,700.00 95,700.00 12/15/2036 7,406.75 7,406.75 1/15/2037 64,353.70 64,353.70 1,053,458.50 2/1/2037 240,000 95,700.00 335,700.00 431,400.00 6/15/2037 75,000 7,406.75 82,406.75 89,813.50 7/15/2037 945,000 64,353.70 1,009,353.70 8/1/2037 90,900.00 90,900.00 12/15/2037 6,413.00 6,413.00 1/15/2038 49,035.25 49,035.25 1,058,388.95 2/1/2038 250,000 90,900.00 340,900.00 431,800.00 6/15/2038 74,000 6,413.00 80,413.00 86,826.00 7/15/2038 975,000 49,035.25 1,024,035.25 8/1/2038 85,900.00 85,900.00 12/15/2038 5,432.50 5,432.50 1/15/2039 33,230.50 33,230.50 1,057,265.75 2/1/2039 260,000 85,900.00 345,900.00 431,800.00 6/15/2039 77,000 5,432.50 82,432.50 87,865.00 7/15/2039 1,010,000 33,230.50 1,043,230.50 8/1/2039 80,700.00 80,700.00 12/15/2039 4,412.25 4,412.25 1/15/2040 16,858.40 16,858.40 1,060,088.90 2/1/2040 270,000 80,700.00 350,700.00 431,400.00 6/15/2040 80,000 4,412.25 84,412.25 88,824.50 7/15/2040 1,040,000 16,858.40 1,056,858.40 8/1/2040 75,300.00 75,300.00 12/15/2040 3,352.25 3,352.25 1/15/2041 1,056,858.40 2/1/2041 280,000 75,300.00 355,300.00 430,600.00 6/15/2041 83,000 3,352.25 86,352.25 89,704.50 19,450,000 5,328,636.17 24,778,636.17 24,778,636.17 8/1/2041 69,700.00 69,700.00 12/15/2041 2,252.50 2,252.50 2/1/2042 290,000 69,700.00 359,700.00 429,400.00 6/15/2042 86,000 2,252.50 88,252.50 90,505.00 8/1/2042 63,900.00 63,900.00 12/15/2042 1,113.00 1,113.00 2/1/2043 300,000 63,900.00 363,900.00 427,800.00 6/15/2043 84,000 1,113.00 85,113.00 86,226.00 8/1/2043 57,900.00 57,900.00 1,423,000 466,262.96 1,889,262.96 1,889,262.96 2/1/2044 315,000 57,900.00 372,900.00 430,800.00
8/1/2044 51,600.00 51,600.00 Assumes tax-exempt conversion on June 15, 2023. 2/1/2045 325,000 51,600.00 376,600.00 428,200.00
8/1/2045 45,100.00 45,100.00
2/1/2046 340,000 45,100.00 385,100.00 430,200.00
8/1/2046 38,300.00 38,300.00
2/1/2047 355,000 38,300.00 393,300.00 431,600.00
8/1/2047 31,200.00 31,200.00
2/1/2048 370,000 31,200.00 401,200.00 432,400.00
8/1/2048 23,800.00 23,800.00
2/1/2049 380,000 23,800.00 403,800.00 427,600.00
8/1/2049 16,200.00 16,200.00
2/1/2050 395,000 16,200.00 411,200.00 427,400.00
8/1/2050 8,300.00 8,300.00
2/1/2051 415,000 8,300.00 423,300.00 431,600.00
7,465,000 5,298,025 12,763,025 12,763,025
Lease Revenue Bonds, Series 2022A

SANGER FINANCING AUTHORITY OBLIGATIONS
2021 Pension Obligation Bonds Lease Revenue Bonds, Series 2020A 127

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
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ENTITY Sanger Financing Authority ENTITY Sanger Financing Authority ENTITY Sanger Financing Authority SERIES REPLACED 2014 Series/Refund 2006 Bonds SERIES REPLACED 2013 Series SERIES REPLACED 2013 Series PROJECT Wastewater Treatment Plant PROJECT Solar, Pumps, Conrols, Lighting, and HVAC PROJECT Water meters and leak detectors PRINCIPAL ACCOUNT 621-070-501-8220 PRINCIPAL ACCOUNT 621-070-501-8210 PRINCIPAL ACCOUNT 611-070-401-8210 INTEREST ACCOUNT 621-070-501-8221 INTEREST ACCOUNT 621-070-501-8211 INTEREST ACCOUNT 611-070-401-8211 2022 PRIOR PAYMENTS 12/15/2021 284,000.00 Interest 2022 PRIOR PAYMENTS 12/15/2021 211,586.25 Interest buy-down 2022 PRIOR PAYMENTS 12/15/2021 136,576.25 Interest buy-down Period
Ending Principal Interest Debt Service
Annual Debt
Service
Period
Ending Principal Interest Debt Service
Annual Debt
Service Period Ending Principal Interest Debt Service
Annual Debt
Service
6/15/2022 775,000 90,635.06 865,635.06 865,635.06 12/15/2022 151,795.80 151,795.80 12/15/2022 90,199.95 90,199.95 12/15/2022 189,980.00 189,980.00 6/15/2023 135,000 131,361.75 266,361.75 418,157.55 6/15/2023 48,000 78,057.65 126,057.65 216,257.60 6/15/2023 755,000 189,980.00 944,980.00 1,134,960.00 12/15/2023 94,009.60 94,009.60 12/15/2023 60,831.66 60,831.66 12/15/2023 178,843.75 178,843.75 6/15/2024 189,000 94,009.60 283,009.60 377,019.20 6/15/2024 119,000 60,831.66 179,831.66 240,663.32 6/15/2024 780,000 178,843.75 958,843.75 1,137,687.50 12/15/2024 91,212.40 91,212.40 12/15/2024 58,911.00 58,911.00 12/15/2024 121,958.75 121,958.75 6/15/2025 195,000 91,212.40 286,212.40 377,424.80 6/15/2025 120,000 58,911.00 178,911.00 237,822.00 6/15/2025 840,000 121,958.75 961,958.75 1,083,917.50 12/15/2025 88,326.40 88,326.40 12/15/2025 56,974.20 56,974.20 12/15/2025 112,928.75 112,928.75 6/15/2026 244,000 88,326.40 332,326.40 420,652.80 6/15/2026 125,000 56,974.20 181,974.20 238,948.40 6/15/2026 855,000 112,928.75 967,928.75 1,080,857.50 12/15/2026 84,715.20 84,715.20 12/15/2026 54,956.70 54,956.70 12/15/2026 103,737.50 103,737.50 6/15/2027 254,000 84,715.20 338,715.20 423,430.40 6/15/2027 130,000 54,956.70 184,956.70 239,913.40 6/15/2027 875,000 103,737.50 978,737.50 1,082,475.00 12/15/2027 80,956.00 80,956.00 12/15/2027 52,858.50 52,858.50 12/15/2027 94,331.25 94,331.25 6/15/2028 261,000 80,956.00 341,956.00 422,912.00 6/15/2028 136,000 52,858.50 188,858.50 241,717.00 6/15/2028 895,000 94,331.25 989,331.25 1,083,662.50 12/15/2028 77,093.20 77,093.20 12/15/2028 50,663.46 50,663.46 12/15/2028 84,710.00 84,710.00 6/15/2029 277,000 77,093.20 354,093.20 431,186.40 6/15/2029 140,000 50,663.46 190,663.46 241,326.92 6/15/2029 915,000 84,710.00 999,710.00 1,084,420.00 12/15/2029 72,993.60 72,993.60 12/15/2029 48,403.86 48,403.86 12/15/2029 74,873.75 74,873.75 6/15/2030 288,000 72,993.60 360,993.60 433,987.20 6/15/2030 140,000 48,403.86 188,403.86 236,807.72 6/15/2030 935,000 74,873.75 1,009,873.75 1,084,747.50 12/15/2030 68,731.20 68,731.20 12/15/2030 46,144.26 46,144.26 12/15/2030 64,822.50 64,822.50 6/15/2031 294,000 68,731.20 362,731.20 431,462.40 6/15/2031 149,000 46,144.26 195,144.26 241,288.52 6/15/2031 950,000 64,822.50 1,014,822.50 1,079,645.00 12/15/2031 64,380.00 64,380.00 12/15/2031 43,739.40 43,739.40 12/15/2031 54,610.00 54,610.00 6/15/2032 309,000 64,380.00 373,380.00 437,760.00 6/15/2032 152,000 43,739.40 195,739.40 239,478.80 6/15/2032 970,000 54,610.00 1,024,610.00 1,079,220.00 12/15/2032 59,806.80 59,806.80 12/15/2032 41,286.12 41,286.12 12/15/2032 44,182.50 44,182.50 6/15/2033 315,000 59,806.80 374,806.80 434,613.60 6/15/2033 156,000 41,286.12 197,286.12 238,572.24 6/15/2033 990,000 44,182.50 1,034,182.50 1,078,365.00 12/15/2033 55,144.80 55,144.80 12/15/2033 38,768.28 38,768.28 12/15/2033 33,540.00 33,540.00 6/15/2034 325,000 55,144.80 380,144.80 435,289.60 6/15/2034 209,000 38,768.28 247,768.28 286,536.56 6/15/2034 1,015,000 33,540.00 1,048,540.00 1,082,080.00 12/15/2034 50,334.80 50,334.80 12/15/2034 35,395.02 35,395.02 12/15/2034 22,628.75 22,628.75 6/15/2035 334,000 50,334.80 384,334.80 434,669.60 6/15/2035 212,000 35,395.02 247,395.02 282,790.04 6/15/2035 1,040,000 22,628.75 1,062,628.75 1,085,257.50 12/15/2035 45,391.60 45,391.60 12/15/2035 31,973.34 31,973.34 12/15/2035 11,448.75 11,448.75 6/15/2036 347,000 45,391.60 392,391.60 437,783.20 6/15/2036 219,000 31,973.34 250,973.34 282,946.68 6/15/2036 1,065,000 11,448.75 1,076,448.75 1,087,897.50 12/15/2036 40,256.00 40,256.00 12/15/2036 28,438.68 28,438.68 13,655,000 2,475,827.56 16,130,827.56 16,130,827.56 6/15/2037 356,000 40,256.00 396,256.00 436,512.00 6/15/2037 230,000 28,438.68 258,438.68 286,877.36 12/15/2037 34,987.20 34,987.20 12/15/2037 24,726.48 24,726.48 Assumes tax-exempt conversion on June 15, 2024. 6/15/2038 364,000 34,987.20 398,987.20 433,974.40 6/15/2038 236,000 24,726.48 260,726.48 285,452.96 12/15/2038 29,600.00 29,600.00 12/15/2038 20,917.44 20,917.44 6/15/2039 376,000 29,600.00 405,600.00 435,200.00 6/15/2039 242,000 20,917.44 262,917.44 283,834.88 12/15/2039 24,035.20 24,035.20 12/15/2039 17,011.56 17,011.56 6/15/2040 388,000 24,035.20 412,035.20 436,070.40 6/15/2040 252,000 17,011.56 269,011.56 286,023.12 12/15/2040 18,292.80 18,292.80 12/15/2040 12,944.28 12,944.28 6/15/2041 399,000 18,292.80 417,292.80 435,585.60 6/15/2041 258,000 12,944.28 270,944.28 283,888.56 12/15/2041 12,387.60 12,387.60 12/15/2041 8,780.16 8,780.16 6/15/2042 414,000 12,387.60 426,387.60 438,775.20 6/15/2042 267,000 8,780.16 275,780.16 284,560.32 12/15/2042 6,260.40 6,260.40 12/15/2042 4,470.78 4,470.78 6/15/2043 423,000 6,260.40 429,260.40 435,520.80 6/15/2043 277,000 4,470.78 281,470.78 285,941.56 6,487,000 2,480,987.15 8,967,987.15 8,967,987.15 3,817,000 1,644,647.96 5,461,647.96 5,461,647.96 Assumes tax-exempt conversion on June 15, 2023. Assumes tax-exempt conversion on June 15, 2023.

Wastewater Revenue Refunding Bonds, Series 2022BWastewater Revenue Refunding Bonds, Series 2022A Water Revenue Refunding Bonds, Series 2022A

UTILITY FUND OBLIGATIONS
128

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
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POSITION CONTROL AND SALARY

SCHEDULES
129

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
121]

CHANGE IN FTE AVERAGE MONTHLY COMPENSATION
Position Title 2021-2022 2022-2023 Step 1 Step 2 Step 3 Step 4 Step 5 TOTAL FTE COUNT 126.75 4.25 131.00 CITY COUNCIL 5.00 - 5.00
Mayor 1.00 - 1.00 300$ 300$ 300$ 300$ 300$ Council Member 4.00 - 4.00 300 300 300 300 300 ADMINISTRATIVE SERVICES 7.00 - 7.00 Administrative Services Director 1.00 - 1.00 8,052$ 8,455$ 8,877$ 9,321$ 9,787$ Sr Accountant 1.00 - 1.00 4,617 4,847 5,090 5,344 5,611 Accountant 1.00 - 1.00 3,987 4,187 4,396 4,616 4,847 Account Clerk II 3.00 - 3.00 3,314 3,480 3,654 3,836 4,028 Account Clerk I 1.00 - 1.00 2,796 2,936 3,083 3,237 3,399 CITY MANAGER & CITY CLERK 5.00 - 5.00 City Manager 1.00 - 1.00 11,531$ -$ -$ -$ 14,415$ City Clerk / Deputy Personnel Director 1.00 - 1.00 7,669 8,052 8,455 8,878 9,322 HR Technician 1.00 - 1.00 3,482 3,656 3,839 4,031 4,232 Management Analyst 1.00 (1.00) - 4,846 5,089 5,343 5,610 5,891 Executive Assistant to the City Manager 1.00 - 1.00 4,617 4,847 5,090 5,344 5,611 Grant Writer/Coordinator/Manager - 1.00 1.00 Pending mid-year adoption of job description and salary schedule COMMUNITY DEVELOPMENT 8.25 0.25 8.50 Community Development Director 1.00 - 1.00 8,052$ 8,455$ 8,877$ 9,321$ 9,787$ Senior Planner 1.00 - 1.00 5,478 5,752 6,039 6,341 6,658 Building Official 1.00 - 1.00 4,617 4,847 5,090 5,344 5,611 Building Inspector 1.00 - 1.00 4,442 4,664 4,897 5,142 5,399 Program Technician 1.00 - 1.00 3,690 3,875 4,068 4,272 4,485 (PT) Building Inspector 0.50 - 0.50 1,408 1,484 1,560 1,636 1,712 Sr. Code Enforcement Officer 1.00 - 1.00 2,916 3,062 3,215 3,376 3,544 Code Enforcement Officer - 1.00 1.00 Pending adoption of full-time job description and salary schedule (PT) Code Enforcement Officer 1.75 (0.75) 1.00 2,600 3,153 FIRE DEPARTMENT 32.00 - 32.00 Fire Chief 1.00 - 1.00 9,250$ 9,713$ 10,199$ 10,709$ 11,244$ Fire Captain 3.00 - 3.00 5,108 5,363 5,632 5,913 6,209 Community Risk Reduction Officer 1.00 - 1.00 5,108 5,364 5,632 5,913 6,209 Fire Lieutenant 3.00 - 3.00 4,751 4,990 5,238 5,500 5,775 FFS/Engineer 3.00 - 3.00 4,413 4,634 4,866 5,108 5,364 Firefighter II 10.00 - 10.00 4,203 4,413 4,634 4,866 5,108 Firefighter I 5.00 - 5.00 3,722 3,908 4,104 4,309 4,524 Non-Safety Paramedic * 2.00 - 2.00 3,925 4,121 4,327 4,544 4,771 Non-Safety EMT * 2.00 - 2.00 3,536 3,713 3,899 4,094 4,298 Billing Clerk 1.00 - 1.00 3,202 3,362 3,530 3,707 3,892 Administrative Secretary 1.00 - 1.00 3,280 3,444 3,616 3,797 3,987 * Paramedic & EMT: Indicates average monthly income including overtime. Typical payperiod includes a 96-hour and a 112-hour week.

POLICE DEPARTMENT 43.00 2.00 45.00 Police Chief 1.00 - 1.00 9,250$ 9,713$ 10,199$ 10,709$ 11,244$ Lieutenant 2.00 - 2.00 6,999 7,349 7,716 8,102 8,507 Sergeant 5.00 - 5.00 6,086 6,390 6,710 7,045 7,398 Corporal 4.00 - 4.00 5,520 5,796 6,086 6,390 6,710 Police Officer 25.00 - 25.00 5,007 5,257 5,520 5,796 6,086 Police Officer (Unfrozen) - 2.00 2.00 5,007 5,257 5,520 5,796 6,086 Community Service Officer II 2.00 - 2.00 4,128 4,334 4,551 4,779 5,018 Records Supervisor 1.00 - 1.00 4,747 4,984 5,234 5,495 5,770 Records Clerk I 1.00 - 1.00 3,063 3,216 3,377 3,546 3,723 Animal Control 1.00 - 1.00 3,563 3,741 3,928 4,125 4,331 Administrative Assistant 1.00 - 1.00 3,482 3,656 3,839 4,031 4,232

POSITION CONTROL & SALARY MATRIX
130

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
122]

CHANGE IN FTE AVERAGE MONTHLY COMPENSATION
Position Title 2021-2022 2022-2023 Step 1 Step 2 Step 3 Step 4 Step 5

POSITION CONTROL & SALARY MATRIX
PUBLIC WORKS 25.00 - 25.00
Public Works Director 1.00 - 1.00 8,052$ 8,455$ 8,877$ 9,321$ 9,787$ Management Analyst 1.00 - 1.00 4,846 5,089 5,343 5,610 5,891 Public Works Supervisor 1.00 - 1.00 4,846 5,089 5,343 5,610 5,891 Sr SP&F Worker 4.00 - 4.00 3,747 3,934 4,131 4,338 4,555 SP&F Worker II 3.00 - 3.00 3,483 3,657 3,840 4,032 4,234 SP&F Worker I 4.00 - 4.00 3,082 3,236 3,398 3,568 3,746 Plant Manager 1.00 - 1.00 4,846 5,089 5,343 5,610 5,891 Chief Operator 1.00 - 1.00 5,022 5,273 5,537 5,814 6,104 Wastewater Operator III 2.00 - 2.00 4,556 4,784 5,023 5,274 5,538 Wastewater Operator II - - - 3,839 4,031 4,232 4,444 4,666 Water Operator II 1.00 - 1.00 3,839 4,031 4,232 4,444 4,666 Water Operator I 1.00 - 1.00 3,483 3,657 3,840 4,032 4,234 Wastewater Operator I 4.00 - 4.00 3,483 3,657 3,840 4,032 4,234 Graffiti Removal Operator 1.00 - 1.00 3,082 3,236 3,398 3,568 3,746 RECREATION 1.50 2.00 3.50
Recreation Supervisor 1.00 - 1.00 4,846$ 5,089$ 5,343$ 5,610$ 5,891$ Senior Coordinator - 1.00 1.00 2,933 3,080 3,234 3,395 3,565 Recreation Specialist I 0.50 1.00 1.50 2,864 3,007 3,158 3,315 3,481 131

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2022-2023
PAGE_
123]

MEASURE S SPENDING PLAN
132

CITY OF SANGER
FY 2022-2023 BUDGET
MEASURE S : SPENDING PLAN THROUGH SUNSET YEAR
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
FUNDS & ACCOUNTS TREND FY 2021 (A) FY 2022 (A) FY 2022 (P) FY 2023 (P) FY 2024 (P) FY 2025 (P) FY 2026 (P) FY 2027 (P) FY 2028 (P) [208] MEASURE S DISTRICT SALES TAX
[208]INFLOWS INFLOWS 3,328,724 2,186,673 2,866,700 3,096,300 3,173,800 3,253,200 3,334,600 3,418,100 3,503,700 [208]OUTFLOWS OUTFLOWS 1,983,356 2,406,956 3,072,114 3,322,800 3,175,200 3,145,700 3,785,400 4,107,100 4,358,658 NET CHANGE 1,345,367 (220,283) (205,414) (226,500) (1,400) 107,500 (450,800) (689,000) (854,958) Fund Balance 2,320,571 2,115,158 1,888,658 1,887,258 1,994,758 1,543,958 854,958 - [208] MEASURE S DISTRICT SALES TAX : INFLOWS : TAXES 208-040-101-4105 SALES TAX 3,054,940 2,186,673 2,861,000 3,090,000 3,167,300 3,246,500 3,327,700 3,410,900 3,496,200 TOTAL : TAXES 3,054,940 2,186,673 2,861,000 3,090,000 3,167,300 3,246,500 3,327,700 3,410,900 3,496,200 [208] MEASURE S DISTRICT SALES TAX : INFLOWS : USES OF MONEY & PROPERTY 208-040-101-4801 INTEREST INCOME 4,715 - 5,200 3,800 3,900 4,000 4,100 4,300 4,500 208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS 2,292 - 500 2,500 2,600 2,700 2,800 2,900 3,000 208-050-101-4960 PROCEEDS ON NOTES AND LOANS 266,778 - - - - - - - - TOTAL : USES OF MONEY & PROPERTY 273,784 - 5,700 6,300 6,500 6,700 6,900 7,200 7,500 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : PERSONNEL 208-040-101-5110 DIRECT LABOR-REGULAR 364,100 407,199 514,900 540,700 567,800 599,100 629,100 663,800 700,400 208-040-101-5111 MEAS S 206,400 206,400 206,400 206,400 206,400 206,400 206,400 206,400 206,400 208-040-101-5120 DIRECT LABOR-TEMPORARY 388 250 800 600 700 800 900 1,000 1,100 208-040-101-5130 OVERTIME 71,227 81,924 80,700 78,100 82,100 86,700 91,100 96,200 101,500 208-040-101-5160 VACATION LEAVE BUY BACK 13,654 4,189 1,700 9,400 9,900 10,500 11,100 11,800 12,500 208-040-101-5170 OTHER LEAVE BUY BACK 58,800 52,530 36,200 57,300 60,200 63,600 66,800 70,500 74,400 208-040-101-5210 PERS EXPENSE 72,447 88,304 134,100 141,300 148,400 156,600 164,500 173,600 183,200 208-040-101-5220 SOCIAL SECURITY 38,933 42,111 39,400 41,400 43,500 45,900 48,200 50,900 53,700 208-040-101-5310 HEALTH INSURANCE 130,571 93,742 168,100 176,500 185,400 195,600 205,400 216,700 228,700 208-040-101-5320 WORKERS COMPENSATION 29,867 23,410 27,000 28,400 29,900 31,600 33,200 35,100 37,100 208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 186 221 200 200 300 400 500 600 700 208-040-101-5350 FITNESS PROGRAM 124 147 200 200 300 400 500 600 700 208-040-101-5411 CELL PHONE ALLOWANCE 1,286 540 1,600 1,500 1,600 1,700 1,800 1,900 2,100 208-040-101-5420 UNIFORM ALLOWANCE 5,000 8,885 5,200 5,400 5,700 6,100 6,500 6,900 7,300 TOTAL : PERSONNEL 992,985 1,009,852 1,216,500 1,287,400 1,342,200 1,405,400 1,466,000 1,536,000 1,609,800 4/29/2022
133

CITY OF SANGER
FY 2022-2023 BUDGET
MEASURE S : SPENDING PLAN THROUGH SUNSET YEAR
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
FUNDS & ACCOUNTS TREND FY 2021 (A) FY 2022 (A) FY 2022 (P) FY 2023 (P) FY 2024 (P) FY 2025 (P) FY 2026 (P) FY 2027 (P) FY 2028 (P) [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : OPERATIONS 208-040-101-6123 SUPPLIES-SAFETY 16,414 13,303 24,400 40,000 42,000 44,100 46,400 48,800 51,300 208-040-101-6124 SUPPLIES-OTHER 6,982 3,690 14,300 14,300 15,100 15,900 16,700 17,600 18,500 208-040-101-6126 SUPPLIES-RESERVE PROGRAM 1,020 765 2,800 10,000 10,500 11,100 11,700 12,300 13,000 208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - - - 2,500 2,700 2,900 3,100 3,300 3,500 208-040-101-6147 PATROL CAR UNIT EQUIPMENT 926 - 3,400 2,000 2,100 2,300 2,500 2,700 2,900 208-040-101-6240 SVCS-LEGAL COUNSEL - - - - - - - - - 208-040-101-6245 GANG INTERVENTION/PREVENTION $50,254 150,000 150,000 100,000 100,000 100,000 100,000 100,000 100,000 208-040-101-6290 SVCS-PROFESSIONAL SERVICES 5,170 5,586 5,400 17,000 17,900 18,800 19,800 20,800 21,900 208-040-101-6410 LEGAL ADVERTISING - - - - - - - - - 208-040-101-6420 PRINTING & BINDING 320 333 400 400 500 600 700 800 900 208-040-101-6431 GENERAL LIABILITY PREMIUMS 9,000 10,600 10,600 11,200 11,800 12,400 13,000 13,000 13,000 208-040-101-6432 PROPERTY PREMIUMS 1,200 1,400 1,400 1,400 1,500 1,600 1,700 1,800 1,900 208-040-101-6437 HEALTH INSURANCE EXPENSE 315 300 300 400 500 600 700 800 900 208-040-101-6438 UNEMPLOYMENT INSURANCE 519 1,200 1,200 1,200 1,300 1,400 1,500 1,600 1,700 208-040-101-6445 DISABILITY INSURANCE 228 300 300 300 400 500 600 700 800 208-040-101-6448 RISK MGT ADMIN 933 900 900 900 1,000 1,100 1,200 1,300 1,400 208-040-101-6449 ERMA PERSONNEL INSURANCE 3,906 4,400 4,400 4,600 4,900 5,200 5,500 5,800 6,100 208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 1,713 1,800 1,800 1,900 2,000 2,100 2,300 2,500 2,700 208-040-101-6610 BUILDING IMPROVEMENTS - - - 80,000 - - - - - 208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 353 - 11,400 12,100 12,800 15,000 16,000 18,000 20,000 208-040-101-6750 P.O.S.T. TRAINING 5,915 12,637 40,100 18,000 20,000 20,000 22,500 25,000 27,500 208-040-101-6755 K-9 TRAINING 5,821 9,823 7,300 7,500 7,900 8,300 8,800 9,300 9,800 208-040-101-8321 COMPUTER SOFTWARE 12,650 2,912 12,000 12,600 13,300 14,000 14,700 15,500 16,300 TOTAL : OPERATIONS 123,640 219,948 292,400 338,300 268,200 277,900 289,400 301,600 314,100 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : CAPITAL OUTLAY 208-040-101-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - - - - 208-040-101-7230 MACHINERY & EQUIPMENT 7,583 32,950 47,400 18,600 20,000 21,000 23,000 25,000 30,000 208-040-101-7231 FIREARM REPLACEMENT - - - - - - 50,000 - - 208-040-101-7239 PATROL VEHICLES 96,396 53,560 133,344 145,000 145,000 145,000 145,000 145,000 79,458 208-040-101-7241 SURVEILLANCE CAMERAS 95,000 15,025 30,000 45,000 45,000 45,000 45,000 45,000 45,000 208-040-101-7242 RESERVED FOR COMM CENTER - - - - - - - - - 208-040-101-7243 TASERS 38,937 22,296 40,100 19,000 19,000 19,000 19,000 19,000 19,000 208-040-101-7244 MDC - - 11,000 11,000 13,000 14,000 15,000 16,000 17,000 208-040-101-7245 BODY WORN CAMERAS & STORAGE 24,824 - 58,000 58,000 60,000 60,000 60,000 60,000 60,000 TOTAL : CAPITAL OUTLAY 262,739 123,830 319,844 296,600 302,000 304,000 357,000 310,000 250,458 4/29/2022
134

CITY OF SANGER
FY 2022-2023 BUDGET
MEASURE S : SPENDING PLAN THROUGH SUNSET YEAR
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
FUNDS & ACCOUNTS TREND FY 2021 (A) FY 2022 (A) FY 2022 (P) FY 2023 (P) FY 2024 (P) FY 2025 (P) FY 2026 (P) FY 2027 (P) FY 2028 (P) [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : PERSONNEL 208-050-101-5110 DIRECT LABOR-REGULAR 162,925 248,170 346,300 363,600 381,800 402,800 423,000 446,300 470,900 208-050-101-5111 MEAS S 171,000 171,000 171,000 171,000 171,000 171,000 171,000 171,000 171,000 208-050-101-5120 DIRECT LABOR-TEMPORARY 388 250 800 600 700 800 900 1,000 1,100 208-050-101-5130 OVERTIME 42,353 55,207 40,700 45,300 47,600 50,300 52,900 55,900 59,000 208-050-101-5140 FLSA & ACTING PAY 1,606 1,378 5,100 4,900 5,200 5,500 5,800 6,200 6,600 208-050-101-5160 VACATION LEAVE BUY BACK 4,464 981 3,700 4,900 5,200 5,500 5,800 6,200 6,600 208-050-101-5170 OTHER LEAVE BUY BACK 2,520 992 2,800 2,800 3,000 3,200 3,400 3,600 3,800 208-050-101-5210 PERS EXPENSE 22,272 72,880 92,900 88,800 93,300 98,500 103,500 109,200 115,300 208-050-101-5220 SOCIAL SECURITY 16,444 22,193 26,500 27,900 29,300 31,000 32,600 34,400 36,300 208-050-101-5310 HEALTH INSURANCE 3,547 25,361 74,900 78,700 82,700 87,300 91,700 96,800 102,200 208-050-101-5320 WORKERS COMPENSATION 23,014 24,017 19,800 20,800 21,900 23,200 24,400 25,800 27,300 208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 126 171 100 100 200 300 400 500 600 208-050-101-5350 FITNESS PROGRAM 84 114 100 100 200 300 400 500 600 208-050-101-5420 UNIFORM ALLOWANCE 1,800 3,150 1,900 2,000 3,500 3,500 3,500 3,500 3,500 TOTAL : PERSONNEL 452,543 625,864 786,600 811,500 845,600 883,200 919,300 960,900 1,004,800 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : OPERATIONS 208-050-101-6124 SUPPLIES-OTHER 15,050 8,848 20,400 20,800 21,900 23,000 24,200 25,500 26,800 208-050-101-6130 UNIFORM EXPENSE 1,205 7,484 1,900 1,900 2,000 2,100 2,300 2,500 2,700 208-050-101-6240 SVCS-LEGAL COUNSEL - - - - - - - - - 208-050-101-6290 SVCS-PROFESSIONAL SERVICES 4,000 82 4,200 4,300 4,600 4,900 5,200 5,500 5,800 208-050-101-6410 LEGAL ADVERTISING - - - - - - - - - 208-050-101-6420 PRINTING & BINDING 320 333 400 400 500 600 700 800 900 208-050-101-6431 GENERAL LIABILITY PREMIUMS 3,800 4,500 4,500 4,700 5,000 5,300 5,600 5,900 6,200 208-050-101-6432 PROPERTY PREMIUMS 1,797 2,000 2,000 2,100 2,300 2,500 2,700 2,900 3,100 208-050-101-6437 HEALTH INSURANCE EXPENSE 135 200 200 200 300 400 500 600 700 208-050-101-6438 UNEMPLOYMENT INSURANCE 137 400 400 400 500 600 700 800 900 208-050-101-6445 DISABILITY INSURANCE 77 100 100 100 200 300 400 500 600 208-050-101-6448 RISK MGT ADMIN 650 600 600 600 700 800 900 1,000 1,100 208-050-101-6449 ERMA PERSONNEL INSURANCE 2,520 2,800 2,800 3,000 3,200 3,400 3,600 3,800 4,000 208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 1,186 1,300 1,300 1,400 1,500 1,600 1,700 1,800 1,900 208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 18,363 16,964 25,000 25,200 25,000 25,000 25,000 27,500 27,500 208-050-101-8321 COMPUTER SOFTWARE 12,650 2,911 12,000 12,600 13,300 14,000 14,700 15,500 16,300 208-050-101-8322 COMPUTER HARDWARE - - 5,000 5,000 5,000 5,000 5,000 5,000 5,000 TOTAL : OPERATIONS 61,891 48,523 80,800 82,700 86,000 89,500 93,200 99,600 103,500 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : CAPITAL OUTLAY 208-050-101-7230 MACHINERY & EQUIPMENT 80,961 109,473 222,400 211,200 80,000 81,300 126,300 150,000 170,000 208-050-101-7235 FIRE TRUCK 6,703 2,689 4,200 600 7,800 8,000 8,200 720,000 720,000 208-050-101-7236 AMBULANCE 400 266,778 67,900 67,900 67,400 67,400 500,000 - - 208-050-101-7237 BREATHING AP - - - 225,000 21,000 21,000 21,000 21,000 21,000 208-050-101-7238 COMMAND VEHICLES - - - - 150,000 - - - 150,000 208-050-101-7239 CARDIAC MONITORS - - 79,870 - - - - - - 208-050-101-7245 NOTEBOOKS 1,494 - 1,600 1,600 5,000 8,000 5,000 8,000 15,000 TOTAL : CAPITAL OUTLAY 89,558 378,939 375,970 506,300 331,200 185,700 660,500 899,000 1,076,000 4/29/2022
135
RESOLUTION NO. 2022-52

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2022-2023

WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIIIB of the California Constitution; and

WHEREAS, Section 7901 through 7913 of the Government code provide that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a regularly scheduled meeting; and

WHEREAS, all documentation used in the determination of the proceeds of taxes appropriations limit for the 2022-2023 Fiscal Year is calculated by adjusting the "base year", Fiscal Year 1978-79, proceeds of taxes appropriation limit for the population change and the change in the per capita personal income or local assessment roll due to non-residential construction.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER, does hereby resolve as follows:

The proceeds of taxes appropriation limit for the year 2022-2023 is established at $37,003,460 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $10,558,000 an amount below the established limit by $26,445,460. Documentation used in the determination of the proceeds of tax appropriation limit is available to the public at the City of Sanger, Administrative Services Department, 1700 7th Street, Sanger, California.

*****************
The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 23
rd day of June 2022 and approved by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

_____________________________
Rebeca P. Ramirez, City Clerk

136
RESOLUTION NO. 2022-53

A RESOLUTIION OF THE CITY COUNCIL OF THE CITY OF SANGER AUTHORIZING

REGULAR FULL-TIME POSITIONS AND REGULAR PART-TIME POSITIONS IN THE CITY SERVICE EFFECTIVE JULY 1, 2021, IN ACCORDANCE WITH THE OPERATING BUDGET FOR THE 2022-2023 FISCAL YEAR

WHEREAS, as the City Council of the City of Sanger did adopt a Resolution adopting the City Operating Budget and the Capital Improvement Budget for Fiscal Year 2022-2023;

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Sanger does hereby authorize the regular full-time and regular part-time positions in each City department as provided for in the Fiscal Year 2022-2023 operating budget and as detailed in the attached schedule.

**********************************************

The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 23
rd day of June 2022 and approved by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

________________________
Rebeca P. Ramirez, City Clerk

137
t

CITY OF SANGER
OPERATING BUDGET DETAIL FISCAL YEAR2022-2023
PAGE
L2L

POSITION CONTROL & SALARY MATRIX
202t-2M2
126.75

AVERAGE MONTHLY COM PENSATION
2022-202? Step I Step 2 Step 3 Step I

CHANGE IN FTE
Posltlor Tltle

TOTAT FTE COUNT
Step 5
!4qvor
_c.9u'!!Ll

1.00 1.00 300 300 300 300 . tqg
300Vc'!,bgr 4.00 .4,o9... - .. !,q _ 3qq . _.. ,lqp. . 3_0q_ ADMI NISTRATIVE SFRVICES 7.OO7.OO
Services Director
Sr Accountant
4q!sq.t'!a-!-!. .

Account Clerk

1.00 1.00 q,g? $,. -,8,1s,1 9, s,q7-7 $ 9,?]!, 5 . e-,7_BJ

1.00 4|617 . .!,.8!7_ , l,q_9,0_ -5,314 r,g_!-1
3,987- !.!97 4,J96 1,619- !3!7
9_44 ,9,_48*q . ...1,911 t!$ .. .4,9?q

1.00 "q.,cs

1.00 21935 -.. 1, $_ .. 3-,23J g,3ee
3_OO
Account Clerk I ,1.qq

1.09 1.00 _ 1,531.
1q9..... 7!.66-9 ... Q,-o.-r .... ._ .,.-8,!_!s 8,97_8 ?,31?1-00 HR Technician
t!?i.rse9ryr9t'-!4ta.ty9t - .. -_ . ,..
1,.qq

1.00 . 1.9! 3,a92

1.00 3,839 4031 4,232
!.&!.6_. . ,. ."spts !,.3-{3 _ . .5,q!q . 5,qgl
4,9\7- t,gy s,09.q +,34! ,1,,11
rq1!i4gln i,{-y,e_?1a-d-9pJlgn qf i9! det_cliptio-n and sa]_ery schedule

1.OO
. 1,90
qojntl!qtiry.,D-_e.yqlg pm,e !,t q! Le!!9!
Senior Planner
b,;ii{i'r;qrii.i.r

1.00 5 8,0s2 4,477 7A7

1.00 5,17q s,7s2 5,039 6,341 6,6581.00
. . .l,o-o

1.00 5,090 5,344 s,q!1
3,153
_1.00 !jy? !-,qq! ... !,8s7 1,!4? s,gge

1.00 l,q9s 4-8_7s {.q-6q - !,2f,.2 t,4gl
. : .._. ,qjl-q lt!8, " .ag! - _ 1,!90 7.,,699 1,7.+?0,50 1,0.9

1.OO

1.99- ?,9J5 3,p.9? .3,2]J 33lq ts44

1.00 ol lqll!!T,e.. j9b-{$Ftipl-i9n i !.d. slL-a]}, !9hp4.q!e. *..-7:7t (0j7s.) !,gq ?,590 FIRE DEPARTMENT 32.0032.00
Fire Chief 1.00 s s2l9 I 9.219 10,199 10,709 Ll,244
-q9.4!t!!nlu Risk officer .1,0-9 s,ryq -,s,9.64 _. s,g1? L913 g,ag9

3.00 3.00
,10.qq 1,293 ,.. 4,!E 4,914 4qq5 5.10q

5.00 !n? !€98- lN! 1,3,9e _ 4,9?4
-2,9Q 3!e2s- !,1?t 4,3]7 !,1a! .1,77!
. . ,2,9-9. .. 1,519 9,?-1? g,Cgg !,q1 !,299

1.00 Fire Lieutenant a.qg

3.00 4,Et {,99"0, 5,4q 5,5-09 5i7'ts
.L4!L.. *a._6,M,_89q_ L1-0-8 s,.3*64

10.00 liic!,c!!sr I
EMT

2.00 2.OO
q!!i!tc cleLk
Aq-ni!is-!f"tiye,!ec-relef y

1..q0

1.00 1.00

3.29-1 11_5,2, .. .-903.0 .. ?lo731289 3!444 3,676 3,797 ?'89?
. 1,987*Paramedic&EMT: lndicatesaveragemonthlyincomeincludingovertime.Typicalpayperiodincludesag6-hourandal12-hourweek. i-olise-c!!e!
Lieutenant

1.00 1.00 9,250 1-0.199 $_ !g!!*cP s -11!a44
7,O45 7,398

4.00 5,!2_o_ gJ-qS q,0-8q - !,,1,e9_ -6,21q

25.00 5r-0.0-7, 1,2J1
2_00 ?.99 .9.,s.-9.-9. . 7,142 7116 q,10? 8,s07

5.005.00 q,ggq 6..119 6JLo
9-erpp.rql
?g-tceP$-c-el.-..,,. .. .-
.P_-91"'!e gqre.r_ (1:l_'t!lo_.t, 1) ..
a.q9

25.00 - 6.9-Ql
5,086
Community Seruice Officer ll
lgcq!'d! 9up9lvi!of
Records clerk I
Animal Control
Agni'!it!riliVq 4tsi!!?n_t,

2.00 ?,99 1,097, .,... . ..l ?52
2:oo 2.00 1,123. 1,?1a - ..4,5-s-1 9,,7 ? !,o1q

1.00 1.00 _ !,1!7 l,?,81 !,1?L _s,4gl ,,779
.. -l.gS . , :. .. , 1'-09 - ,L9."61. 3.?!9 -?'917 1,|!q .!7?-3

1.00 3,741 3,928 4,725 4,331
. .!,!84 . ,. l_,qlq 3.,899 1,0,?! . .!,?32.
138
t

CITY OF SANGER
OPERATING BUDGET DETAIL FISCAL YEAR2022-2023
PAGE
122

POSITION CONTROL & SALARY MATRIX

CHANGE IN FTE AVERAGE MONTHLYCOMPENSATION
lrllEYstlrPgertq,r 1.OO
3 7A7
1-OO 1.00 4,A46 5,089 5.:143 5,891
Public Works Supervisor 1.OO

4.00 ,.s-qqe ,_ _5.4!" --. ..-_ _ J,5rg* * __ *__,5,qe*1 4,131 4,338 4,555Sr SP&F Worker 4.00

3.00 3,483 _ 9,6?_

3.236

3.840 4032 4,234

4.00 4.OO 3.082 3,398 3,568 3.745
SP&F Worker ll 3.00
SP&F Worker I
!qd,!4anaeet
Chief Operator

1.OO -_!,q-o,!,q#- 5,089 5,343

1.00 1p2?_ _:",27? ,. s,s3l-,-, "=:.910_ --, _.s,19"!
. -_l!14 .___,, 9.1!1..1.00
Wastewater 2.00 2.OO 4.556 4,784 5,023 5.274 -.,.., --5,5-38 Wastewater Operator ll 3,839 4,O3r 4,2r2 4,444 4,656

1.00 3.839 ,__,{pll _ _!a2,-__ !,# - __a,16!_
- -- -, : _- _.. . , 1!_0 _ _, . 3,49!. 1,6J2 !q{0_ !,o}.2 an!

3.657 3.840 4,O32 4,234
Water Ooerator ll 1.00
.,U&!er o_p-elalgf l
Wastewater Operator I

1.00 4.00
Graffiti Removal ooerator 1.00 1.00 3,082 3,236 3,398 3,s58 3,746

1.00 , r,9c1,9_ _ s,343 s 5,610 s -,_J891 _
.!,q-0 -,1q0 _ ag$ . ..--3,08.0,-...-____3,234 , 3,395 3,565

3.007 3,158 3,315 3,481Recreation 0.50 Lqq _, _.us_ ___-?,!!4. , 139
RESOLUTION NO. 2022-54

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER MAKING A

DETERMINATION OF THE NECESSITY OF CONTINUING THE UTILITY USER'S TAX

WHEREAS, as the City Council of the City of Sanger has adopted an Ordinance establishing a Utility User's Tax; and

WHEREAS, the Ordinance is codified in Chapter 66, Article IV of the Sanger City Code; and

WHEREAS, the Utility User’s Tax was established to eliminate budget deficits, establish a sound financial position, and provide the Sanger Community with programs and services that improve the overall quality of life, and

WHEREAS, a budget for the FY 2022-2023 is proposed and includes a revenue source derived from the Utility User's Tax; and

WHEREAS, the Sanger City Code Section 660-103 requires that the City Council conduct an annual review of the Utility User’s Tax to be conducted with the public hearing held each year for the City’s annual budget; and

WHEREAS, the City Council conducted the annual review of the Utility User’s Tax at the budget public hearing on June 23, 2022.

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

1. The foregoing recitals are true and correct and are incorporated by reference.

2. Based on the annual review of the annual City budget, there is a financial necessity for continuance of the Utility User's Tax per Chapter 66, Article IV of the Sanger City Code.

3. The Utility User’s Tax is necessary to provide programs and services to members of the Sanger Community.

**********************************************
The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 23
rd day of June 2022 and approved by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

________________________
Rebeca P. Ramirez, City Clerk
140
RESOLUTION NO. 2022-55

A RESOLUTIION OF THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING AN INVESTMENT POLICY FOR FISCAL YEAR 2022-2023

WHEREAS, Government Code Section 53646 requires the City to annually adopt an investment policy;
WHEREAS, the Investment Policy attached here as Attachment A and included in the FY 2022-2023 adopted budget remains the same as previous years and conforms to Government Code Section 53600 through 53646.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Sanger does hereby adopt the City of Sanger’s Investment Policy for Fiscal Year 2022-2023 as provided for in the Fiscal Year 2022-2023 operating budget and as detailed in the attached schedule.

**********************************************

The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 23rd day of June 2022 and approved by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSTAIN: Councilmembers:

ABSENT: Councilmembers:

________________________
Rebeca P. Ramirez, City Clerk

141
ffi

CITY OF SANGER
OPERATING BUDGET FISCAL YEAR2O22-2O23
PAGE
55 lnvestment Policy
Purpose
This statement is intended to provide guidelines for the prudent investment of the City of Sanger's temporary idle cash for all funds, and outline the policies for maximizing the efficiency of the city's cash management system. The ultimate goal is to enhance the economic status of the city while protecting its pooled cash.

The normal operating funds of the city shall be governed by the constraints imposed by this policy. However, recognizing the need for special consideration in investing substantial proceeds from the debt issue activities of the city, the full range of investment opportunities authorized by California Government Code Section 53601 will apply to funds from debt issue activities.

Oblective
The city's cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the city to invest funds to the fullest extent possible. The city attempts to obtain the highest yield obtainable as long as investments meet the criteria established for safety and liquidity.

Prudent lnvestor Sta ndard
lnvestments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived.

The standard of prudence to be used by investment officials shall be "Prudent lnvestor Rule" (Civil Code Section 226t, et seq.)l. This affords the city a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under current legislation of the State of California (Government Code Section 53601, et seq.).

Objectives
As specified in California Government Code Section 53500.5, when investing, reinvesting, purchasing, acquiring, exchanging, selling and managing public funds, primary objectives, in priority order, of the investment activities shallbe:

1. Safety. The safety and risk associated with an investment refers to the potential loss of principal, interest or a combination of these amounts. Safety of principal is the foremost objective of the investment program. lnvestments of the City of Sanger shall be undertaken in a manner that seeks to ensure the preservation of capitalin the overallportfolio. To attain this objective, diversification is required in orderthat potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

2. Liquidity. This refers to the ability to "cash in" at any moment in time with a minimal chance of losing some portion of principal or interest. The investment portfolio will remain sufficiently liquid to enable the city to meet all operating requirement that might be reasonably anticipated. 1 The Prudent lnvestor Rule states, in essence, that "in investing . . . property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, which men of prudence, discretion and intelligence exercise in the management of their own affairs. . ." 142
ffi

CITY OF SANGER
OPERATING BUDGET FISCAL YEAR2022-2023
PAGE
55 3. Yield. Yield is the potential dollar earnings an investment can provide, and sometimes is described as the rate of return. Yield is a consideration only after the basic requirements of safety and liquidity have been met.

Delegation of Authority
Authority to manage the investment program is derived from California Government Code Section 53500, et seq. Management responsibility for the investment program is hereby delegated to the Administrative Services Director who shall establish written procedures for the operation of the investment program consistent with this investment policy and the requirements of applicable laws. The Administrative Services Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of internal staff and any external investment advisors.

All participants in the investment process shall act as custodians of the public trust and all investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. All investment related activity shall be done in conformance with this policy and all applicable State and Federal laws and regulations.

Ethics and Conflicts of lnterest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers shall disclose any financial interest in financial institutions that conduct business with the city, and they shall further disclose any personal financial/investment positions that could be related to the performance of the city's portfolio. Employees and officers shall subordinate their personal investment transactions to those of the city, particularly with regard to the timing of purchases and sales, and shall avoid transactions that might impair public confidence. lnvestment Guidelines
All City funds not required for immediate expenditure shall be fully invested or deposited to maximize investment returns. To maximize returns, the economy and market conditions should be monitored in order to assess the probable course of interest rates.

The Administrative Services Director shall utilize those eligible investments instruments as set forth in Government Code Sections 53501 and 53635 while following these guidelines:

1. Safekeeping and Custody. All investments of the city shall have the City of Sanger as the registered owner or shall be kept in custody of the city orthe trust department of its designated third party, safekeeping institution. lf securities are kept by a safekeeping institution, the city shall have access to buy and sell such securities independently of any broker. While in safekeeping, the city shall have on file from its designated bank, a written statement that the city has a'perfected interest'in allsecurities held in thetrust department. The trust department shall be required to send the city a monthly statement of what is being kept. The Administrative Services Director shall state in the monthly treasurer's report that the statement from the trustee has been reviewed and that the securities are being adequately protected or insured against risk of loss.
143
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CITY OF SANGER
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PAGE
57 2. Diversification. lnvestments shall be diversified among institutions, type of securities and maturities. lnvestments shall be diversified to eliminate the risk of loss resulting from over concentration of investments in a specific maturity, issuer or class of securities. ln establishing a diversification strategy, the following general policies and constraints shall apply:
a. Portfolio maturities shallbe matched versus liabilitiesto avoid undue concentration in a specific maturity sector
b. Maturities selected shall be provide for stability of income and liquidity c. Disbursement and payroll dates shall be covered through liquid investments with a daily maturity date

3. Collateralization. All individual certificates of deposit in excess of $250,000 must be collateralized. Collateral must meet the requirements of California Government Code Section 53652.

4. Financial Institutions. ln selecting financial institutions, the creditworthiness shall be considered and the Administrative Services Director shall review the financial history of the institution and utilize only those depositories that are qualified public depositories as established by state law. City funds in excess of the FDIC insured amount shall be invested only in financial institutions sufficiently capitalized to accommodate the city's cash needs. lnvestments shall not knowingly be made in any financial institution that practices or supports directly or indirectly, through its actions, discrimination on the basis of race, religion, color, creed, natural or ethnic origin, age, sex or physical disability.

5. Brokers/Dealers. The city shall select only broker/dealers in accordance with the requirements of California Government Code Section 53601.5 who are licensed and in good standing with the California Department of Securities, the Securities and Exchange Commission, the National Association of Securities Dealers or other self-regulatory organizations. Before engaging in investment transactions with a broker/dealer the city shall have received from said firm a signed Certification Form. This form shall attest that the individual has reviewed the City of Sange/s lnvestment Policy and understands the policy and intends to present investment recommendations and transactions to the city that are appropriate under the terms and conditions of the lnvestment Policy.

5. Reporting. The Administrative Services Director shall report monthly to the City Attorney and City Council the type of investment, financial institution, date of maturity, amount of investment, current market value, rate of interest for all securities with a maturity of more than 12 months and a statement that all city investments are in compliance with the city investment policy and all applicable provisions of the California Government Code. Failure by the Administrative Services Director to so report shall cause the City Attorney to notify the City Council of said failure.

7. Scope of Funds. Pursuant to Government Code, Section 53647, the Administrative Services Director shall allocate interest earned to the funds listed in Schedule "A" of this lnvestment Policy. The funds listed in Schedule "A" may change from time to time because of the addition or deletions to the activities of the city No fund with an average monthly cash balance of less than 510,000 will receive further interest unless required otherwise by law. All interest not otherwise allocated shall remain in the General Fund.

8. Liquidity. The City of Sanger strives to maintain the level of investment of all funds as near LOO% as possible, through daily and projected cash flow determinations always maintaining sufficient funds available to meet six months of obligations. The basic premise underlying the city's investment philosophy is, and will continue 144
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CITY OF SANGER
OPERATING BUDGET FISCAL YEAR2022-2023
PAGE
58 to be, to ensure that money is always safe and available when needed. lnvestments Permitted and Limitations
Allowable investments for the portfolio of The City of Sanger are limited by California Government Code Sections 53501 et seq. 53635. Percentages of lnvestment Participation and percentages of Maximum, Participation apply at the time of purchase. ln no event, shall investment maturities exceed five years.

U.S. Treasu rV Securities
United States Treasury notes, bonds, bills or certificates of indebtedness, or those for which the full faith and credit of the United State are pledged for the payment of principal and interest.

Maximum Maturity 5 years
lnvestment Participation tOO%
Federa I Agencies Securities
Obligations issued by Federal Government agencies and Government Sponsored Enterprises (U.S. lnstrumentalities) such as the Federal Farm Credit Bank (FFCB), the Federal Home Loan Bank (FHLB), the Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC) and other similar securities. Such securities are obligations of the agencies themselves, but there is also an implied guarantee by the United States Government.

Maximum Maturity 5 years
lnvestment Participation LOO%
Certificates of Deposit
lssued by commercial banks and credit unions with federal deposit insurance available for amounts up to S250,000. Financial institutions must provide collateral for deposits over 5250,000.

Maximum Maturity 5 Years
lnvestment Participation 30%
Nesotiable CElificates of Deposit
lssued by commercial banks and credit unions with federal deposit insurance available for amounts up to S25o,ooo.

Maximum Maturity 5 years
lnvestment Participation 30%
Local Agencv lnvestment Fund (LAIF)
The Local Agency lnvestment Fund (LAIF) is a special fund in the California State Treasury created and governed pursuant to Government Code Sections 16429.! et seq. lt is a pooled investment fund managed by the State Treasurer's office for the exclusive benefit of governmental entities within California. Principal amount withdrawal of S15 million or greater need 24-hour notice and less than $15 million may be withdrawn the same day.
145
ffi

CITY OF SANGER
OPERATING BUDGET FISCALYEAR2022-2023
PAGE
59 Maximum Maturity N/A
lnvestment Participation Maximum allowed by LAIF
Medium -Term Corporate Notes
Medium Term Notes of a maximum of five years maturity issued by corporations organized and operating with the United States or by depository institutions licensed by the United States or any states and operating within the U nited States. A rating agency must rate notes eligible for investment "AAA" or " AA" .lf the credit rating of the security falls below the "A" grade, it must be sold and removed from the city portfolio.

Maximum Maturity 5 years
lnvestment Participation 30%
Program to Encourage Local Development
To encourage local economic development, localfinancial institutions will be utilized to provide investment products for a portion of the city's portfolio. Such products will not necessarily result in maximum earnings for the portfolio. However, the loss of short-term investment yields may be offset by the potential expansion of the tax base. Localfinancial institutions eligible for participation in this program are defined as anyfinancial institution whose deposits are insured by the Federal Deposit lnsurance Corporation (for commercial and savings banks), Savings Association lnsurance Fund (for savings and loans associations) and the National Credit Union Share lnsurance Fund (for credit unions) and organized and chartered under the laws of the United States or the State of California. Local institutions shall mean any financial institution headquartered in Fresno County or any financial institution with a full-service branch in Fresno County. The institution shall be able to collateralize the city funds in accordance with California Government Code Section 53652. lnternalControls
A system of internal controls will be maintained to assure compliance with Federal and State regulations, city council direction, and prudent cash management procedures. There will be an annual audit conducted by an independent outside auditing firm to ensure compliance with all regulations and the investment policy of the city.

Statement of lnvestment Policy
The City of Sanger's investment policy shall be adopted by resolution of the City Council. The policy shall be reviewed annually by the City Council and they must approve any modifications.

Allocation of lnterest
Schedule "A"

1. General Fund

2. Gas Tax Funds (2105 ,2IO7,2L07 .5 and 2105)

3. Transportation Development Act Funds (Articles lll and Vlll) 146
ffi

CITY OF SANGER
OPERATING BUDGET FISCAL YEAR2O22-2023
PAGE
60 4. Measure "C" Funds

5. Redevelopment Agency Funds

5. Sewer Operations Fund

7. Water Operations Fund

8. Disposal Operation Fund

9. Ambulance Operations Fund

10. Developers Fee Fund

11. Risk Management Fund

12. ISTEA Fund

13. Federal and State Grant Funds
147
RESOLUTION NO. 2022-56

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING

MASTER SALARY TABLES FOR ALL EMPLOYEES OF THE CITY OF SANGER

WHEREAS, Section 36506 of the Government Code of the State of California provides that the City Council shall, by Resolution or Ordinance, fix the compensation for all appointive officers and employees; and

WHEREAS, the Master Salary Tables are attached as Exhibit “A” to this Resolution and have been reviewed and considered by the City Council; and

NOW THEREFORE, IT IS HEREBY RESOLVED, by the City Council of the City of Sanger, State of California:

1. The Master Salary Tables attached hereto as Exhibit “A” are hereby adopted.

2. All prior resolutions concerning compensation for City employees that are in conflict with this Resolution or the attached Master Salary Tables are hereby repealed, and this Resolution shall be effective July 1, 2022.

* * * * * * * * * * * * * * * * *

The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 23
rd day of June 2022 and approved by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

__________________________________________
Rebeca P. Ramirez, City Clerk
148
CITY OF SANGER EXHIBIT "A"
FY 2022-2023 BUDGET

MASTER SALARY TABLE
Position Notes Step 1 Step 2 Step 3 Step 4 Step 5
Account Clerk I 2,796 2,936 3,083 3,237 3,399
Administrative Clerk 2,796 2,936 3,083 3,237 3,399
Recreation Specialist I 2,864 3,007 3,158 3,315 3,481
Senior Code Enforcement Officer 2,916 3,062 3,215 3,376 3,544 Senior Coordinator 2,933 3,080 3,234 3,395 3,565
Records Clerk I 3,063 3,216 3,377 3,546 3,723
Construction Worker I 3,082 3,236 3,398 3,568 3,746
Graffiti Removal Operator 3,082 3,236 3,398 3,568 3,746 Mechanic I 3,082 3,236 3,398 3,568 3,746
Sanitation Worker I 3,082 3,236 3,398 3,568 3,746
SP&F Worker I 3,082 3,236 3,398 3,568 3,746
Wastewater Operator Trainee 3,159 3,317 3,483 3,657 3,840 Water Operator Trainee 3,159 3,317 3,483 3,657 3,840
Billing Clerk 3,202 3,362 3,530 3,707 3,892
Administrative Secretary 3,280 3,444 3,616 3,797 3,987
Account Clerk II 3,314 3,480 3,654 3,836 4,028
Records Clerk II 3,376 3,545 3,722 3,908 4,104
Administrative Assistant 3,482 3,656 3,839 4,031 4,232
HR Technician 3,482 3,656 3,839 4,031 4,232
Construction Worker II 3,483 3,657 3,840 4,032 4,234
Mechanic II 3,483 3,657 3,840 4,032 4,234
Sanitation Worker II 3,483 3,657 3,840 4,032 4,234
SP&F Worker II 3,483 3,657 3,840 4,032 4,234
Wastewater Operator I 3,483 3,657 3,840 4,032 4,234
Water Operator I 3,483 3,657 3,840 4,032 4,234
Non-Safety EMT * Based on typical schedule of 96 & 112 hours per pay period. 3,536 3,713 3,899 4,094 4,298 Animal Control 3,563 3,741 3,928 4,125 4,331
Community Service Officer I 3,563 3,741 3,928 4,125 4,331 Program Technician 3,690 3,875 4,068 4,272 4,485
Firefighter I +11% with Paramedic license 3,722 3,908 4,104 4,309 4,524 Facility Maintenance Worker 3,747 3,934 4,131 4,338 4,555 Sr Construction Worker 3,747 3,934 4,131 4,338 4,555
Sr Mechanic 3,747 3,934 4,131 4,338 4,555
Sr Sanitation Worker 3,747 3,934 4,131 4,338 4,555
Sr SP&F Worker 3,747 3,934 4,131 4,338 4,555
Wastewater Operator II 3,839 4,031 4,232 4,444 4,666
Water Operator II 3,839 4,031 4,232 4,444 4,666
Non-Safety Paramedic * Based on typical schedule of 96 & 112 hours per pay period. 3,925 4,121 4,327 4,544 4,771 Accountant 3,987 4,187 4,396 4,616 4,847
Community Service Officer II 4,128 4,334 4,551 4,779 5,018 Sr Administrative Assistant 4,131 4,338 4,554 4,782 4,485 Firefighter II +11% with Paramedic license 4,203 4,413 4,634 4,866 5,108 Recreation Specialist II 4,230 4,442 4,664 4,897 5,142
Systems Analyst 4,230 4,442 4,664 4,897 5,142
Laboratory Supervisor 4,338 4,555 4,783 5,022 5,273
Lead Construction Worker 4,339 4,556 4,784 5,023 5,274
Lead Mechanic 4,339 4,556 4,784 5,023 5,274
Lead Sanitation Worker 4,339 4,556 4,784 5,023 5,274
Lead SP&F Worker 4,339 4,556 4,784 5,023 5,274
FFS/Engineer +10% with Paramedic license 4,413 4,634 4,866 5,108 5,364 Code Enforcement Specialist 4,442 4,664 4,897 5,142 5,399 Construction Inspector 4,442 4,664 4,897 5,142 5,399
Building Inspector 4,442 4,664 4,897 5,142 5,399
Waste Operator III 4,556 4,784 5,023 5,274 5,538
Wastewater Operator III 4,556 4,784 5,023 5,274 5,538
Exec Assistant to the City Manager 4,617 4,847 5,090 5,344 5,611 Building Official 4,617 4,847 5,090 5,344 5,611
Sr Accountant 4,617 4,847 5,090 5,344 5,611
Police Records Supervisor 4,747 4,984 5,234 5,495 5,770 Fire Lieutenant +10% with Paramedic license 4,751 4,990 5,238 5,500 5,775 Plant Manager 4,846 5,089 5,343 5,610 5,891
Public Works Supervisor Currently Y-Rated at 6,263 4,846 5,089 5,343 5,610 5,891 Recreation Supervisor 4,846 5,089 5,343 5,610 5,891
Management Analyst 4,846 5,089 5,343 5,610 5,891
Police Officer 5,007 5,257 5,520 5,796 6,086
Chief Operator 5,022 5,273 5,537 5,814 6,104