Agenda — Sanger City Council, June 26, 2024 (part 2 of 2)

35 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6830 MEMBERSHIPS-OTHER 110 235 500 279 500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6920 FEES AND FILINGS 26,236 1,556 24,100 - 24,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8310 PHOTOCOPY CHARGES 7,752 7,901 8,100 7,042 8,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8321 COMPUTER SOFTWARE 26,114 1,495 44,500 - 44,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8322 COMPUTER HARDWARE 283 2,995 1,100 - 1,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6290 SVCS-PROFESSIONAL SERVICES - - 99,300 50,089 99,300 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8321 COMPUTER SOFTWARE - - 14,600 1,040 14,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8322 COMPUTER HARDWARE - - 9,600 2,510 9,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8210 PERS OBLIGATION BOND - 950,000 955,000 955,000 955,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8211 PERS OBLIGATION BOND 168,725 432,174 428,400 428,400 428,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES 632,579 1,756,751 2,041,800 1,847,176 2,282,380 [721] : EQUIPMENT FUEL FUND
TOTAL REVENUE 279,212 263,383 250,000 230,098 260,800 TOTAL EXPENSE 279,212 243,220 250,000 230,109 250,000 Net Change - 20,163 - (11) 10,800

REVENUE
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES721-020-101-4620 EQUIPMENT MAINTENANCE CHARGES 279,212 263,383 249,200 230,098 260,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES721-020-101-4801 OTHER REVENUE - - 800 - 800 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES279,212 263,383 250,000 230,098 260,800

EXPENSE
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES721-020-304-6332 FUEL-UNLEADED 279,212 243,220 250,000 230,109 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [721] EQUIPMENT FUEL FUND : SERVICES AND SUPPLIES 279,212 243,220 250,000 230,109 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES [731] : RISK MANAGEMENT FUND
TOTAL REVENUE 3,644,758 702,800 4,550,600 4,550,600 4,550,600 TOTAL EXPENSE 3,797,202 3,545,242 4,550,600 1,950,217 4,550,600 Net Change (152,444) (2,842,442) - 2,600,383 -

REVENUE
[731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4641 LIABILITY INSURANCE CHARGES 335,347 353,300 560,700 560,700 560,700 This fund is used to account for bulk gasoline purchases and consumption by City departments.

This fund is used to account for the City's self-insured worker's compensation and liability programs.

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36 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4643 DISABILITY INSURANCE 30,900 31,000 30,700 30,700 30,700 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4644 EMPLOYEE ASSISTANCE PROG CHGS 2,953 - 3,000 3,000 3,000 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4645 WORKERS COMPENSATION CHARGES 889,677 - 1,046,300 1,046,300 1,046,300 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4646 VISION INSURANCE 14,451 - 20,700 20,700 20,700 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4647 DENTAL INSURANCE 104,616 - 112,300 112,300 112,300 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4649 UNEMPLOYMENT INSURANCE 9,619 20,300 20,400 20,400 20,400 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4651 LIFE INSURANCE 2,147 - 8,800 8,800 8,800 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4652 LOW/HIGH VEHICLE INSURANCE 50,229 46,600 77,900 77,900 77,900 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4653 ERMA PERSONNEL INSURANCE 97,052 138,300 85,200 85,200 85,200 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4654 PROPERTY INSURANCE 139,329 84,300 253,000 253,000 253,000 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4656 RISK MGT ADMIN 17,865 24,100 8,800 8,800 8,800 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4657 HEALTH INSURANCE CHARGES 1,950,572 4,900 2,322,800 2,322,800 2,322,800 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUESTOTAL [731] RISK MANAGEMENT FUND : REVENUES 3,644,758 702,800 4,550,600 4,550,600 4,550,600

EXPENSE
[731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6290 SVCS-PROFESSIONAL SERVICES 13,839 3,582 15,600 13,252 15,600 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6431 GENERAL LIABILITY PREMIUMS 335,347 489,651 560,700 571,664 560,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6432 PROPERTY PREMIUMS 139,329 170,349 253,000 213,911 253,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6434 FIDELITY AND SURETY PREMIUMS 1,389 1,458 1,700 1,532 1,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6435 EMPLOYEE ASSISTANCE PROGRAM 2,953 2,732 3,000 2,632 3,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6436 WORKERS COMPENSATION PREMIUMS 766,745 972,935 1,046,300 871,460 1,046,300 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6437 HEALTH INSURANCE EXPENSE 8,411 22,287 16,500 1,691 16,500 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6438 UNEMPLOYMENT INSURANCE 9,619 6,047 20,400 4,920 20,400 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6440 DIRECT CLAIMS EXPENSE 275,377 (447,163) - - - [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6441 HEALTH INS PREMIUM 1,957,983 2,040,675 2,290,000 (20,839) 2,290,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6443 DENTAL INSURANCE 84,376 87,808 113,000 77,112 113,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6444 VISION INSURANCE 19,268 22,505 20,700 21,405 20,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6445 DISABILITY INSURANCE 24,912 25,663 30,700 24,489 30,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6446 LIFE INSURANCE 7,736 8,649 8,800 10,169 8,800 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6449 ERMA PERSONNEL INSURANCE 97,052 77,405 85,200 82,971 85,200 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6455 LOW/HIGH VEHICLE INSURANCE 50,229 60,169 77,900 73,847 77,900 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6920 FEES AND FILINGS 2,637 489 7,100 - 7,100 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [731] RISK MANAGEMENT FUND : SERVICES AND SUPPLIES 3,797,202 3,545,242 4,550,600 1,950,217 4,550,600

SPECIAL REVENUE FUNDS
[202] : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL
TOTAL REVENUE 90,889 68,975 93,900 97,095 92,813 TOTAL EXPENSE - - 406,000 - - Net Change 90,889 68,975 (312,100) 97,095 92,813 This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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37 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025

REVENUE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4129 SALES TAX/PEDESTRIAN/TRAILS RURAL 89,696 63,988 91,100 97,095 90,513 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4801 INTEREST INCOME 1,193 5,705 2,300 - 2,300 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (719) 500 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUESTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : REVENUES 90,889 68,975 93,900 97,095 92,813 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES

EXPENSE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY202-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED - - 406,000 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY- - 406,000 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [203] : MEASURE C EXT-BICYCLE FACILITIES
TOTAL REVENUE 23,431 17,338 23,600 24,083 23,157 TOTAL EXPENSE - - - - 5,000 Net Change 23,431 17,338 23,600 24,083 18,157

REVENUE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4128 SALES TAX/BICYCLE FACILITIES 23,080 15,905 22,700 24,083 22,457 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4801 INTEREST INCOME 351 1,640 700 - 700 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (207) 200 - - [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUESTOTAL [203] MEASURE C EXT-BICYCLE FACILITIES : REVENUES 23,431 17,338 23,600 24,083 23,157 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES

EXPENSE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - - - 5,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY- - - - 5,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [204] : URBAN & MULTIBNFT DROUGHT RELIEF GRANT
TOTAL REVENUE - 74,513 3,775,000 963,242 2,300,000 TOTAL EXPENSE - 85,103 3,775,000 995,929 2,300,000 Net Change - (10,590) - (32,687) - This fund is used for the Urban and Multibenefit drought Relief Grant Program for well #22.

This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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38 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025

REVENUE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES204-070-101-4329 GRANT REVENUE - 74,513 3,775,000 963,242 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUESTOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : REVENUES - 74,513 3,775,000 963,242 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES

EXPENSE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY204-070-101-7246 WELL #22 - 85,103 3,775,000 995,929 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : CAPITAL OUTLAY- 85,103 3,775,000 995,929 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [206] : MEASURE C EXT-ADA
TOTAL REVENUE 14,140 10,497 14,900 14,636 14,675

TOTAL EXPENSE - - - - - Net Change 14,140 10,497 14,900 14,636 14,675

REVENUE
[206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4126 SALES TAX/ADA COMPLIANCE 14,065 10,116 14,600 14,636 14,475 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4801 INTEREST INCOME 76 432 200 - 200 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (52) 100 - - [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUESTOTAL [206] MEASURE C EXT-ADA : REVENUES 14,140 10,497 14,900 14,636 14,675 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [207] : MEASURE C EXT-STREET
TOTAL REVENUE 426,428 317,062 423,400 440,969 418,778 TOTAL EXPENSE 196,770 109,550 1,719,150 614,226 1,685,518 Net Change 229,658 207,513 (1,295,750) (173,257) (1,266,740)

REVENUE
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4125 SALES TAX/STREET MAINTENANCE 423,376 302,197 417,000 440,969 413,578 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4801 INTEREST INCOME 3,052 17,624 5,200 - 5,200 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (2,759) 1,200 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUESTOTAL [207] MEASURE C EXT-STREET : REVENUES 426,428 317,062 423,400 440,969 418,778 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES

EXPENSE
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 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

This fund is used for street maintenance and street improvements that address the aging street and road system. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years.

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39 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS 93,572 24,974 50,000 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER 8,919 8,130 665,000 598,982 66,018 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE 94,279 - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7553 14TH-P TO SANGER & EDGAR-P TO ACADEMY - 54,920 - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7554 2023 STREET SEALING PROJECT - 8,970 - 1,480 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7585 J STREET - ANNADALE TO EDGAR AVE - - 300,000 2,316 235,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - - 100,000 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET - - 500,000 11,448 850,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - 3,915 40,000 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7630 ALMOND AVE - BETHEL TO GREENWOOD - 5,241 25,000 - 100,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - 1,655 19,000 - 115,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - 1,745 17,000 - 89,500 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED - - 3,150 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - - - 80,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [207] MEASURE C EXT-STREET:CIP : CAPITAL OUTLAY 196,770 109,550 1,719,150 614,226 1,685,518 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [208] : MEASURE S DISTRICT SALES TAX
TOTAL REVENUE 3,448,083 3,324,595 3,072,100 2,724,173 3,434,400 TOTAL EXPENSE 3,024,836 3,667,492 3,542,288 2,857,100 4,458,088 Net Change 423,247 (342,898) (470,188) (132,927) (1,023,688)

REVENUE
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4105 SALES TAX 3,449,794 3,303,954 3,065,600 2,724,173 3,427,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4801 INTEREST INCOME 10,298 24,391 3,900 - 3,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (12,008) (3,750) 2,600 - 2,600 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUESTOTAL [208] MEASURE S DISTRICT SALES TAX : REVENUES 3,448,083 3,324,595 3,072,100 2,724,173 3,434,400 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES

EXPENSE
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5110 DIRECT LABOR-REGULAR 508,623 478,067 572,200 433,902 682,131 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5111 MEAS S 206,400 206,400 206,400 - 206,400 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5120 DIRECT LABOR-TEMPORARY 250 325 700 363 700 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5130 OVERTIME 98,436 104,923 82,100 107,358 82,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5160 VACATION LEAVE BUY BACK 4,189 9,560 9,900 14,105 9,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5170 OTHER LEAVE BUY BACK 61,384 64,030 60,200 37,350 60,200 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5210 PERS EXPENSE 97,953 56,000 64,100 47,412 74,783 This fund is used to account for the 3/4 cent sales tax imposed by the City to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/ Intervention services and and youth development.

Page 33 of 63 ends

40 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5219 PERS OBLIGATION BOND 13,675 97,398 80,600 - 94,033 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5220 SOCIAL SECURITY 51,745 51,152 55,500 45,800 64,245 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5310 HEALTH INSURANCE 123,784 133,219 165,100 117,564 165,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5320 WORKERS COMPENSATION 43,545 91,675 76,400 82,147 87,757 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 235 227 300 203 300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5350 FITNESS PROGRAM 182 152 300 135 2,160 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5411 CELL PHONE ALLOWANCE 716 1,384 1,500 900 1,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5420 UNIFORM ALLOWANCE 8,885 10,500 10,500 9,000 10,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS1,220,003 1,305,013 1,385,800 896,239 1,541,810 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6123 SUPPLIES-SAFETY 15,588 22,909 42,000 19,336 62,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6124 SUPPLIES-OTHER 5,722 3,782 15,100 1,885 15,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6126 SUPPLIES-RESERVE PROGRAM 935 340 10,500 - 10,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - - 2,700 - 2,700 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6147 PATROL CAR UNIT EQUIPMENT 98 5,260 2,100 - 2,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6245 GANG INTERVENTION/PREVENTION 150,000 100,000 100,000 100,000 100,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6290 SVCS-PROFESSIONAL SERVICES 6,174 24,673 17,900 760 17,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6420 PRINTING & BINDING 468 225 500 3,569 500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6431 GENERAL LIABILITY PREMIUMS 10,093 11,200 11,800 - 11,800 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6432 PROPERTY PREMIUMS 2,317 1,400 1,500 - 1,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6437 HEALTH INSURANCE EXPENSE 300 400 500 - 500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6438 UNEMPLOYMENT INSURANCE 569 1,200 1,300 - 1,300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6445 DISABILITY INSURANCE 300 300 400 - 400 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6448 RISK MGT ADMIN 796 900 1,000 - 1,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6449 ERMA PERSONNEL INSURANCE 3,099 4,600 4,900 - 4,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 1,949 1,900 2,000 - 2,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS - 64,152 50,000 61,252 50,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 6,318 582 12,800 49 32,800 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6750 P.O.S.T. TRAINING 21,507 24,780 20,000 39,890 22,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6755 K-9 TRAINING 12,403 14,478 7,900 5,971 7,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : SERVICES AND SUPPLIES238,634 283,081 304,900 232,712 346,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7230 MACHINERY & EQUIPMENT 32,441 4,852 20,000 20,000 20,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7231 REPACE FIREARMS AND HOLSTERS - 45,905 29,095 12,028 29,095 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7239 PATROL VEHICLES 71,510 88,064 238,093 204,618 328,093 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7241 SURVEILLANCE CAMERAS 30,167 67,500 81,000 81,088 184,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7242 RADIOS - 11,155 - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7243 TASERS 37,768 19,553 19,000 - 19,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7244 MDC 40,315 70,484 - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7245 BWC AND STORAGE 58,547 82,770 60,000 72,519 60,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8280 GASB 87 LEASE PRINCIPAL - - 17,000 11,657 17,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8281 GASB 87 LEASE INTEREST - - 1,000 - 1,000

Page 34 of 63 ends

41 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8321 COMPUTER SOFTWARE 2,912 2,752 13,300 - 13,300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8322 COMPUTER HARDWARE - - 13,000 3,600 13,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES 273,660 393,034 491,488 405,510 684,488 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5110 DIRECT LABOR-REGULAR 320,077 457,858 401,000 391,868 496,050 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5111 MEAS S 171,000 171,000 171,000 171,000 171,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5120 DIRECT LABOR-TEMPORARY 250 325 700 363 700 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5130 OVERTIME 73,436 97,260 47,600 88,248 47,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5140 FLSA & ACTING PAY 1,865 4,150 5,200 3,745 5,200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5160 VACATION LEAVE BUY BACK 981 4,521 5,200 9,082 5,200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5170 OTHER LEAVE BUY BACK 992 2,915 3,000 14,983 3,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5210 PERS EXPENSE 82,213 73,410 91,600 88,724 114,500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5219 PERS OBLIGATION BOND 8,606 93,281 56,500 56,500 70,625 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5220 SOCIAL SECURITY 28,985 42,816 35,400 37,638 41,175 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5310 HEALTH INSURANCE 34,880 157,252 92,100 88,800 105,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5320 WORKERS COMPENSATION 41,971 98,905 48,800 86,832 56,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 206 268 200 156 200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5350 FITNESS PROGRAM 150 171 200 78 1,440 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5420 UNIFORM ALLOWANCE 4,500 3,866 1,800 1,800 1,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS 770,111 1,207,998 960,300 1,039,817 1,120,090 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6124 SUPPLIES-OTHER 29,233 26,279 21,900 14,235 21,900 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6130 UNIFORM EXPENSE 14,562 2,249 2,000 1,068 2,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6290 SVCS-PROFESSIONAL SERVICES 3,573 4,725 54,600 32,816 54,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6420 PRINTING & BINDING 468 225 500 3,569 500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6431 GENERAL LIABILITY PREMIUMS 4,285 4,700 5,000 5,000 5,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6432 PROPERTY PREMIUMS 3,310 2,100 2,300 2,300 2,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6437 HEALTH INSURANCE EXPENSE 200 200 300 300 300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6438 UNEMPLOYMENT INSURANCE 190 400 500 500 500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6445 DISABILITY INSURANCE 100 100 200 200 200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6448 RISK MGT ADMIN 531 600 700 700 700 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6449 ERMA PERSONNEL INSURANCE 1,972 3,000 3,200 3,200 3,200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 1,407 1,400 1,500 1,500 1,500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 25,375 38,146 25,000 33,189 40,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8230 FLEET VEHICLE LOAN PRINCIPAL 50,501 - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8231 FLEETY VEHICLE LOAN INTEREST 7,336 - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8321 COMPUTER SOFTWARE 2,911 3,472 13,300 720 13,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8322 COMPUTER HARDWARE - 1,735 10,000 4,318 10,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8350 VEHICLE MAINTENANCE CHARGES - - 7,800 40,425 7,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES 145,952 89,330 148,800 144,041 163,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY

Page 35 of 63 ends

42 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7230 MACHINERY & EQUIPMENT 109,528 149,059 80,000 92,829 80,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7235 FIRE TRUCK 171 - - - 150,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7236 AMBULANCE 266,778 - - - 200,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7237 BREATHING AP - 239,978 21,000 - 21,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7238 COMMAND VEHICLES - - 150,000 30,000 150,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7239 CARDIAC MONITORS - - - 15,951 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7245 NOTEBOOKS - - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : CAPITAL OUTLAY 376,477 389,037 251,000 138,780 601,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [211] : GAS TAX FUND
TOTAL REVENUE 1,185,825 1,259,945 1,411,700 1,149,020 1,439,092 TOTAL EXPENSE 486,004 918,479 1,877,100 33,115 2,409,000 Net Change 699,822 341,466 (465,400) 1,115,905 (969,908)

REVENUE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4330 STATE GAS TAX-2105 151,396 151,287 174,400 131,729 167,761 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4331 STATE GAS TAX-2106 83,089 83,936 92,000 72,684 89,590 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4332 STATE GAS TAX-2107 180,946 206,180 209,500 178,118 228,782 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4333 STATE GAS TAX-2107.5 6,000 6,000 6,000 6,000 6,000 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4334 STATE GAS TAX-2103 215,822 216,606 263,400 205,561 250,727 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4339 STATE GAS TAX-RMRA 546,896 586,857 657,000 554,929 688,332 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4801 INTEREST INCOME 1,677 9,760 7,900 - 7,900 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (681) 1,500 - - [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUESTOTAL [211] GAS TAX FUND : REVENUES 1,185,825 1,259,945 1,411,700 1,149,020 1,439,092 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES

EXPENSE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-5430 RECALSS OF SALARY EXPENDITURES 486,004 511,501 577,100 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-6955 STREET EXPENDITURES 80,621 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7538 LYON AVE RECON - 9TH ST TO WEBSTER AVE 129,966 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7539 2021 STREET SEALING PROJECT 427,396 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7543 CHERRY AVE RECONST - BETHEL TO GREENWOOD 425,697 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-9100 TRANSFERS TO OTHER FUNDS 75,994 - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-9000 STREET MAINTENANCE - TRANSFER OUT TO STREETS PROGRAM (NOT CIP) - - - - 600,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - 85,284 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7441 O ST RECON - 10TH TO NORTH - 268,138 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7553 14TH STREET - P ST TO SANGER AVE & EDGAR - - 550,000 5,794 615,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7554 STREET SEALING PROJECT - - 750,000 15,015 850,000 This fund is used to account forreceipts and expenditures of monies approportioned to the City under the Streets and Highways Code Sections 2105, 2106, 2107, and 2107.5 of the State of California

Page 36 of 63 ends

43 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7585 J ST - ANNADALE TO EDGAR AVE - 20,270 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7638 N STREET- 9TH TO ANNADALE - - - - 344,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET - 33,287 - 12,306 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITSTOTAL [211] GAS TAX FUND: CIP : CAPITAL OUTLAY 1,625,678 918,479 1,877,100 33,115 2,409,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [212] : LOCAL TDA ART 8 STREETS
- - - - - TOTAL REVENUE 1,207,541 12,177 949,600 - 946,846 TOTAL EXPENSE 1,977,359 1,029,384 1,790,000 965,829 2,128,019 Net Change (769,818) (1,017,207) (840,400) (965,829) (1,181,173) - - - - -

REVENUE - - - - - - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4123 TDA/LTF ART 8 1,203,226 - 935,400 - 935,446 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4801 INTEREST INCOME 4,315 16,443 11,400 - 11,400 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (4,267) 2,800 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUESTOTAL [212] LOCAL TDA ART 8 STREETS : REVENUES 1,207,541 12,177 949,600 - 946,846 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES

EXPENSE
[212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7371 SIDEWALK REPAIR/REPLAC AT VAR LOCATIONS 33,653 91,849 60,000 35,280 60,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7536 K ST RECON - 5TH ST TO 10TH ST 674,679 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS - - 20,000 - 20,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT - 15,502 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7527 SIDEWALK GAP CLOSURE PROJECT - 4,948 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7540 N ST RECON - 5TH ST TO 9TH ST 129,353 867,119 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7551 7TH - LYON TO HAWLEY; LYON AVE - JENSEN - - 400,000 364,205 35,795 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7552 4TH STREET - GREENWOOD TO WEST - - 450,000 409,032 40,968 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7586 5TH STREET - L STREET TO J STREET - 29,813 425,000 1,224 490,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - 20,154 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - - - - 750,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY - - 55,000 36,174 180,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT - - 40,000 29,446 210,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV - - 35,000 17,553 120,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7638 N STREET- 9TH TO ANNADALE - - 80,000 37,008 30,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE - - 75,000 27,165 50,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7641 BETHEL AND ANNADALE TRAFFIC SIGNAL MODIF - - 150,000 8,744 141,256 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY 837,685 1,029,384 1,790,000 965,829 2,128,019 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 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).

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44 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[213] : LOCAL TDA ART 3 PED/BIC
TOTAL REVENUE 23,174 - 24,300 - 24,084

TOTAL EXPENSE - - - - - Net Change 23,174 - 24,300 - 24,084

REVENUE
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4121 TDA/LTF ART 3 22,859 - 23,500 - 23,484 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4801 INTEREST INCOME 315 - 600 - 600 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - 200 - - [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUESTOTAL [213] LOCAL TDA ART 3 PED/BIC : REVENUES 23,174 - 24,300 - 24,084 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [215] : MEASURE C - STREET MAINTENANCE

TOTAL REVENUE - - - - -

TOTAL EXPENSE - - - - - Net Change - - - - -

REVENUE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES215-070-101-4125 SALES TAX/MEAS C-STREET MAINT - - - - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [215] MEASURE C - STREET MAINTENANCE : REVENUES 46,349 - 48,600 - 48,168 [216] : MEASURE C EXTENSION-FLEXIBLE
TOTAL REVENUE 410,863 299,094 405,400 426,333 401,203 TOTAL EXPENSE 707,171 125,201 660,000 504,084 460,121 Net Change (296,308) 173,893 (254,600) (77,751) (58,918)

REVENUE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4127 SALES TAX/FLEXIBLE FUNDING 409,309 292,081 402,400 426,333 399,103 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4801 INTEREST INCOME 1,554 8,197 2,100 - 2,100 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (1,185) 900 - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE : REVENUES 1,278,939 897,281 1,264,800 1,278,998 1,251,777 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 fund is used for any maintenance for street. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

Page 38 of 63 ends

45 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES

EXPENSE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-6290 SVCS-PROFESSIONAL SERVICES - 51,267 145,000 39,879 105,121 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7505 MS4 PERMITTING 15,610 16,550 25,000 13,240 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE 551,963 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7550 HILL RECON - CHRUCH TO WEST 34,822 16,719 425,000 429,819 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7551 7TH - LYON TO HAWLEY & JENSEN TO WEBSTER 28,862 12,683 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7552 4TH - GREENWOOD TO WEST 30,164 7,386 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7624 20/21 PAVEMENT CONDITION SURVEYS 22,221 475 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7625 SANGER UTILITY PLAT UPDATES - 7,850 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7626 STANDARD PLAN UPDATES - 150 25,000 8,769 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7627 GIS UPDATES (NOT CIP) - 2,788 25,000 12,378 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY 23,530 5,767 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7633 2025 STREET SEALING PROJECT - - - - 40,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE - 3,566 15,000 - 135,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE - - - - 60,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - 15,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - - - 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE: CIP : CAPITAL OUTLAY 707,171 125,201 660,000 504,084 460,121 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [217] : TEA 21/RSTP/CMAQ
TOTAL REVENUE 1,669,809 1,868,492 1,129,400 399,613 1,914,500 TOTAL EXPENSE 1,090,203 2,028,964 1,129,400 115,007 1,914,500 Net Change 579,606 (160,472) - 284,606 -

REVENUE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4925 TRANSFER FROM OTHER FUNDS 75,994 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4309 OTHER FEDERAL GRANTS 1,593,815 1,868,492 1,129,400 399,613 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUESTOTAL [217] TEA 21/RSTP/CMAQ : REVENUES 1,593,815 1,868,492 1,129,400 399,613 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER 58,842 657,612 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL 366,251 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT 2,026 - - - - This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.

Page 39 of 63 ends

46 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE 424,662 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT 81,283 126,082 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7441 O ST RECON - 10TH TO NORTH 48,947 1,095,431 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE 25,035 13,135 700,000 1,846 240,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT 83,156 39,671 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7629 BETHEL AVE - CITY LIMITS TO JENNI AVE - 30,222 300,000 42,989 1,125,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD - 40,453 40,000 8,878 35,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7631 JENSEN AND DIANOLA TRAFFIC SCHOOL - 12,771 36,000 27,961 62,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - 13,500 25,000 28,293 27,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED - 88 28,400 5,040 225,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - - - 20,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - 60,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - - - 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAYTOTAL [217] TEA 21/RSTP/CMAQ : CAPITAL OUTLAY 1,090,203 2,028,964 1,129,400 115,007 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [221] : DEVELOPERS FEE FUND
TOTAL REVENUE 316,623 595,258 380,700 268,066 268,300 TOTAL EXPENSE 212,562 - 275,000 - 275,000 Net Change 104,061 595,258 105,700 268,066 (6,700)

REVENUE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4470 STORM WATER AREA 2 93,390 68,058 146,700 93,399 80,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4471 PARKS & RECREATION A1 2,490 2,153 5,900 7,193 6,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4472 PARKS & RECREATION A2 - 3,130 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4473 PARKS & RECREATION A3 2,675 90,548 3,000 43,790 40,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4474 PARKS & RECREATION A4 60,576 2,490 52,500 2,490 3,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4476 TRAFFIC 61,298 244,383 88,200 52,985 55,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4485 PUBLIC SAFETY-POLICE 50,398 54,142 29,000 24,980 25,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4486 PUBLIC SAFETY-FIRE A1 49,077 90,850 23,300 37,608 27,500 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4487 GROUND WATER RECHARGE DIF/ PUBLIC SAFETY-FIRE A2 - 5,759 - 5,621 5,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4801 INTEREST INCOME 14,153 38,367 26,800 - 26,800 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (17,434) (4,621) 5,300 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [221] DEVELOPERS FEE FUND : REVENUES 316,623 595,258 380,700 268,066 268,300 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastruction.

Page 40 of 63 ends

47 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE 202,070 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE 10,492 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-311-7293 SOMERSET PARK - IMPACT FEES - - 275,000 - 275,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAYTOTAL [221] DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : CAPITAL OUTLAY212,562 - 275,000 - 275,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [229] : STATE WATER RESOURCE CONTROL BOARD: CWWAPP
TOTAL REVENUE 172,172 4,754 416,792 416,792 - TOTAL EXPENSE 172,172 4,754 416,792 416,792 - Net Change - - - - -

REVENUE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-4329 GRANT REVENUE 172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES229-070-101-6940 MISCELLANEOUS-OTHER EXPENSE 172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [231] : STATE WATER RESOURCE CONTROL BOARD
TOTAL REVENUE - - - - 1,750,000 TOTAL EXPENSE - - - - 1,750,000 Net Change - - - - -

REVENUE
[231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES231-070-102-4329 GRANT REVENUE - - - - 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES- - - - 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES231-070-102-7627 WELL 19 - - - - 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES- - - - 1,750,000 California Water and Wastewater Arrearage Payment Program (CWWAPP) is a state initiative designed to provide financial relief to eligible customers who fell behind on their water and wastewater utility bill payments due to the COVID-19 pandemic.

Funding from the Department of Water Resources for the City’s Well # 19

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48 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [241] : LANDSCAPE/LIGHTING DIST NO 1
TOTAL REVENUE 138,538 138,367 147,900 150,439 147,900 TOTAL EXPENSE 267,579 151,776 147,900 140,176 147,900 Net Change (129,041) (13,409) - 10,263 -

REVENUE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4801 INTEREST INCOME 761 588 100 - 100 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (820) (19) - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 138,597 137,798 147,800 150,439 147,800 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : REVENUES 138,538 138,367 147,900 150,439 147,900 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES

EXPENSE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6510 UTILITY-ELECTRIC/GAS 256,491 140,176 136,300 140,176 136,300 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-8440 CHARGES FOR INTERNAL ADMIN 11,087 11,600 11,600 - 11,600 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : OTHER CHARGES 267,579 151,776 147,900 140,176 147,900 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [244] : LANDSCAPE/LIGHTING DIST NO 2
TOTAL REVENUE 197,910 198,783 216,300 217,212 216,300 TOTAL EXPENSE 313,489 383,650 321,600 460,535 321,600 Net Change (115,579) (184,867) (105,300) (243,323) (105,300)

REVENUE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4801 INTEREST INCOME 1,345 2,341 4,200 - 4,200 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (1,691) (471) - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 198,256 196,912 212,100 217,212 212,100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUESTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : REVENUES 197,910 198,783 216,300 217,212 216,300 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES

EXPENSE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5110 DIRECT LABOR-REGULAR 70,326 75,140 79,000 85,579 79,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5130 OVERTIME 1,556 2,883 - 11,633 - This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.

This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

Page 42 of 63 ends

49 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5160 VACATION LEAVE BUY BACK 701 733 1,300 910 1,300 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5210 PERS EXPENSE 26,779 9,741 8,000 8,760 8,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5219 PERS OBLIGATION BOND 1,891 15,309 11,200 11,200 11,200 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5220 SOCIAL SECURITY 5,552 6,025 6,200 7,494 6,200 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5310 HEALTH INSURANCE 23,502 35,426 36,900 38,392 36,900 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5320 WORKERS COMPENSATION 4,318 13,757 8,500 16,223 8,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 62 62 100 67 100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5350 FITNESS PROGRAM 41 42 100 45 100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6122 SUPPLIES-SHOP AND FIELD 13,432 19,972 16,600 29,013 16,600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6290 SVCS-PROFESSIONAL SERVICES 117,705 117,806 114,800 187,081 114,800 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6510 UTILITY-ELECTRIC/GAS 32,808 71,253 23,400 48,637 23,400 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-8440 CHARGES FOR INTERNAL ADMIN 14,815 15,500 15,500 15,500 15,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITSTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : OTHER CHARGES 313,489 383,650 321,600 460,535 321,600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [251] : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV TOTAL REVENUE 211,780 94,190 - 134,059 - TOTAL EXPENSE 211,780 259,382 - 126,112 - Net Change - (165,192) - 7,947 -

REVENUE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-101-4329 GRANT REVENUE - CV1 126,206 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-102-4329 GRANT REVENUE - CV2 51,892 90,919 - 134,059 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-103-4329 GRANT REVENUE - CV3 33,681 3,271 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : REVENUES211,780 94,190 - 134,059 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES

EXPENSE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-101-6290 SVCS-PROFESSIONAL SERVICES - CV1 126,206 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-102-6290 SVCS-PROFESSIONAL SERVICES - CV2 51,892 220,558 - 6,348 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-103-6290 SVCS-PROFESSIONAL SERVICES - CV3 33,681 38,824 - 119,764 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : SERVICES AND SUPPLIES211,780 259,382 - 126,112 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT
TOTAL REVENUE - - 850,000 281,336 568,664 This fund accounts for the approved Cesar Chavez Park Lghting Project that have been funded by Federal Community Development Block Grant fund received through county funding.

This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding.
- Business Assistance (CV3) : Provide substinence payments (rent, mortgage, and/or utilities) to low-income households/ individuals impacted by COVID-19 living within the City of Sanger.

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50 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
TOTAL EXPENSE - 2,581 850,000 287,849 568,664 Net Change - (2,581) - (6,513) (0)

REVENUE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4329 GRANT REVENUE - - 850,000 281,336 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES- - 850,000 281,336 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES

EXPENSE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS - 2,581 850,000 287,849 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY - 2,581 850,000 287,849 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [252] : AREA AGENCY ON AGEING GRANT
TOTAL REVENUE - 2,662 40,150 23,250 30,000 TOTAL EXPENSE - 7,500 40,150 23,250 30,000 Net Change - (4,838) - - -

REVENUE
[252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES252-030-101-4320 AREA AGENCY ON AGEING GRANT - 2,662 40,150 23,250 30,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUESTOTAL [252] AREA AGENCY ON AGEING GRANT : REVENUES - 2,662 40,150 23,250 30,000

EXPENSE
[252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-5430 RECLASS OF SALARY EXPENDITURES - - 40,150 23,250 30,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-6955 ONE-TIME START-UP COSTS - 7,500 - - - [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [252] AREA AGENCY ON AGEING GRANT : SERVICES AND SUPPLIES - 7,500 40,150 23,250 30,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [255] : LOCAL PUBLIC SAFETY FUNDS
TOTAL REVENUE 192,151 179,941 210,000 203,836 165,000 TOTAL EXPENSE 119,595 344,046 193,200 222,528 193,200 Net Change 72,556 (164,106) 16,800 (18,692) (28,200)

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

This fund is used to account for the revenues from Proposition 172, a 1993 measure which collects a 1/2 cent sales tax for local public safety.

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51 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4105 SALES TAX 192,181 179,853 210,000 203,836 165,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4801 INTEREST INCOME 110 227 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (140) (139) - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUESTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : REVENUES 192,181 179,853 210,000 203,836 165,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES

EXPENSE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5110 DIRECT LABOR-REGULAR 51,076 138,863 93,800 102,992 93,800 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5130 OVERTIME 10,278 62,642 15,800 32,928 15,800 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5160 VACATION LEAVE BUY BACK 6,017 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5411 CELL PHONE ALLOWANCE 428 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5170 OTHER LEAVE BUY BACK 11,459 11,852 3,700 7,168 3,700 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5210 PERS EXPENSE 5,316 12,894 9,400 10,003 9,400 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5219 PERS OBLIGATION BOND 1,373 28,291 13,300 13,300 13,300 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5220 SOCIAL SECURITY 6,093 16,218 8,700 10,373 8,700 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5310 HEALTH INSURANCE 6,853 33,337 23,100 23,643 23,100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5320 WORKERS COMPENSATION 6,108 28,652 12,000 19,384 12,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 5 59 100 40 100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5350 FITNESS PROGRAM 16 40 100 27 100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5420 UNIFORM ALLOWANCE 1,170 - 1,500 2,670 1,500 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6445 DISABILITY INSURANCE 100 100 100 - 100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6750 P.O.S.T. TRAINING 2,695 - 500 - 500 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-8440 CHARGES FOR INTERNAL ADMIN 10,610 11,100 11,100 - 11,100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITSTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : OTHER CHARGES 119,595 344,046 193,200 222,528 193,200 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [256] : SUPP LAW ENFRCMNT/AB3229 SLESF
TOTAL REVENUE 161,285 145,271 165,200 206,159 165,000 TOTAL EXPENSE 169,784 182,015 155,600 141,715 155,600 Net Change (8,500) (36,743) 9,600 64,444 9,400

REVENUE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4323 SUPP LAW ENFRCMNT AB3229 SLESF 161,285 145,271 165,000 206,159 165,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - 200 - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUESTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : REVENUES 161,285 145,271 165,200 206,159 165,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES

EXPENSE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 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.

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52 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5110 DIRECT LABOR-REGULAR 78,720 84,274 66,300 68,883 66,300 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5130 OVERTIME 20,658 12,418 16,900 9,774 16,900 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5170 OTHER LEAVE BUY BACK 3,423 4,284 4,500 12,447 4,500 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5210 PERS EXPENSE 18,521 9,291 6,700 6,867 6,700 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5219 PERS OBLIGATION BOND 2,116 17,169 9,400 - 9,400 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5220 SOCIAL SECURITY 7,920 7,780 6,800 7,080 6,800 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5310 HEALTH INSURANCE 20,935 22,200 23,100 22,200 23,100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5320 WORKERS COMPENSATION 5,523 12,133 9,300 12,900 9,300 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 20 39 100 39 100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5350 FITNESS PROGRAM 26 26 100 26 100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5420 UNIFORM ALLOWANCE 1,500 1,500 1,500 1,500 1,500 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6445 DISABILITY INSURANCE 100 100 100 - 100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-8440 CHARGES FOR INTERNAL ADMIN 10,323 10,800 10,800 - 10,800 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITSTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OTHER CHARGES 169,784 182,015 155,600 141,715 155,600 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [261] : COMMUNITY FACILITIES DISTRICT
TOTAL REVENUE 797,776 803,775 879,300 943,015 879,300 TOTAL EXPENSE 1,000,411 1,104,215 958,000 1,028,664 958,000 Net Change (202,635) (300,441) (78,700) (85,649) (78,700)

REVENUE
[261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4329 SPECIAL TAX 797,724 803,732 877,000 943,015 877,000 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4801 INTEREST INCOME 331 44 1,100 - 1,100 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (279) (1) 1,200 - 1,200 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUESTOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES 797,776 803,775 879,300 943,015 879,300

EXPENSE
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5110 DIRECT LABOR-REGULAR 196,772 245,176 224,600 224,542 224,600 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5130 OVERTIME 13,455 15,782 15,400 2,898 15,400 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5160 VACATION LEAVE BUY BACK - 2,152 - 5,300 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5170 OTHER LEAVE BUY BACK 7,478 17,619 9,300 12,535 9,300 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5210 PERS EXPENSE 44,936 38,396 36,800 36,948 36,800 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5219 PERS OBLIGATION BOND 5,290 49,950 31,700 31,700 31,700 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5220 SOCIAL SECURITY 17,047 21,869 19,100 17,113 19,100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5310 HEALTH INSURANCE 47,146 53,650 46,100 44,400 46,100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5320 WORKERS COMPENSATION 14,984 40,022 26,300 35,592 26,300 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 65 93 100 78 100 This fund accounts for the Community Facilites 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.

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53 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5350 FITNESS PROGRAM 56 62 100 52 100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5411 CELL PHONE ALLOWANCE 1,564 1,633 1,500 1,440 1,500 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5420 UNIFORM ALLOWANCE 4,393 4,607 3,000 3,000 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6445 DISABILITY INSURANCE 100 100 100 100 100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6750 P.O.S.T. TRAINING 970 - 600 - 600 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-8440 CHARGES FOR INTERNAL ADMIN 17,013 17,800 17,800 - 17,800 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES 371,270 508,910 432,500 415,697 432,500 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5110 DIRECT LABOR-REGULAR 154,941 196,164 196,500 225,310 196,500 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5130 OVERTIME 55,504 51,307 27,300 56,626 27,300 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5140 FLSA & ACTING PAY 607 1,002 700 1,210 700 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5160 VACATION LEAVE BUY BACK - 472 3,100 4,696 3,100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5170 OTHER LEAVE BUY BACK 12,926 4,208 6,100 2,488 6,100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5210 PERS EXPENSE 138,775 47,846 36,000 34,579 36,000 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5219 PERS OBLIGATION BOND 4,166 39,965 27,700 27,700 27,700 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5220 SOCIAL SECURITY 16,876 19,390 17,900 18,946 17,900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5310 HEALTH INSURANCE 55,516 44,401 46,100 44,400 46,100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5320 WORKERS COMPENSATION 30,349 43,374 24,700 43,663 24,700 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 34 78 100 78 100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5350 FITNESS PROGRAM 22 26 100 26 100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5411 CELL PHONE ALLOWANCE 416 724 800 720 800 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : WAGES AND BENEFITS471,031 449,857 388,000 461,342 388,000 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-6130 UNIFORM EXPENSE 772 468 800 1,718 800 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-6445 DISABILITY INSURANCE 100 100 100 100 100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-8440 CHARGES FOR INTERNAL ADMIN 18,925 20,000 20,000 20,000 20,000 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES 19,797 20,568 20,900 21,818 20,900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5110 DIRECT LABOR-REGULAR 51,972 53,830 55,300 60,013 55,300 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5160 VACATION LEAVE BUY BACK 129 977 1,000 - 1,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5210 PERS EXPENSE 21,055 8,306 7,400 8,069 7,400 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5219 PERS OBLIGATION BOND 1,397 10,967 7,800 7,800 7,800 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5220 SOCIAL SECURITY 3,986 4,193 4,400 4,581 4,400 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5310 HEALTH INSURANCE 38,802 22,200 23,100 24,050 23,100 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5320 WORKERS COMPENSATION 10,007 12,943 6,000 14,282 6,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 20 39 100 42 100 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5350 FITNESS PROGRAM 26 26 100 28 100 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6445 DISABILITY INSURANCE 500 500 500 42 500 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-8440 CHARGES FOR INTERNAL ADMIN 10,418 10,900 10,900 10,900 10,900 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES138,313 124,881 116,600 129,807 116,600

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54 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [271] : BULLETPROOF VEST PROGRAM GRANT
TOTAL REVENUE - 5,888 4,218 1,775 10,000 TOTAL EXPENSE - 5,888 4,218 5,339 10,000 Net Change - - - (3,563) -

REVENUE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT - 5,888 4,218 1,775 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : REVENUES - 5,888 4,218 1,775 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES

EXPENSE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES271-040-101-6123 SUPPLIES-SAFETY - 5,888 4,218 5,339 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : SERVICES AND SUPPLIES- 5,888 4,218 5,339 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [274] : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT TOTAL REVENUE 18,652 - - 6,383 - TOTAL EXPENSE 18,652 4,742 - 3,813 - Net Change - (4,742) - 2,570 -

REVENUE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES 274-040-101-4328 STATE HOMELAND SECURITY GRANT 11,620 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-4328 STATE HOMELAND SECURITY GRANT 7,032 - - 6,383 - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES18,652 - - 6,383 - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES

EXPENSE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-040-101-6124 SUPPLIES-OTHER 11,620 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-050-101-6124 SUPPLIES-OTHER 7,032 4,742 - 3,813 - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES18,652 4,742 - 3,813 - Patrick Leahy Bulletproof Vest Partnership (BVP) Program was established by the Bulletproof Vest Partnership Grant provides reimbursement to law enforcement agencies for up to 50 percent of the cost of body armor vests purchased for officers.

The Homeland Security Grant Program (HSGP) provides funding to enhance the ability of state, local, tribal, and territorial governments to enhance their security capabilities.

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55 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[275] : SJVAPCD GRANT
TOTAL REVENUE - - 20,000 - - TOTAL EXPENSE - - 20,000 - - Net Change - - - - -

REVENUE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-501-4329 GRANT REVENUE - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUESTOTAL [275] SJVAPCD GRANT : REVENUES - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES

EXPENSE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7230 MACHINERY & EQUIPMENT - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [275] SJVAPCD GRANT : CAPITAL OUTLAY - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [280] : CAL OES: DISPATCH CENTER
TOTAL REVENUE - 5,000,000 1,000,000 - 1,000,000 TOTAL EXPENSE - - 1,000,000 - 1,000,000 Net Change - 5,000,000 - - -

REVENUE
[280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES280-040-102-4329 GRANT REVENUE - 5,000,000 1,000,000 - 1,000,000 [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUESTOTAL [280] CAL OES: DISPATCH CENTER : REVENUES - 5,000,000 1,000,000 - 1,000,000 [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES

EXPENSE
[280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY
[280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY280-040-102-7642 DISPATCH CENTER - - 1,000,000 - 1,000,000 [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAYTOTAL [280] CAL OES : CAPITAL OUTLAY - - 1,000,000 - 1,000,000 [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY
[283] : CAL HOME/BEGIN PROGRAM
TOTAL REVENUE 100,807 61,450 - - - TOTAL EXPENSE 14,285 12,882 - 490,806 - San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

This fund is for grants awarded by the California Governor's Office of Emergency Services (Cal OES) that cover numerous risks and threats related to natural disasters, public health and public safety. Cal OES also works as a regional passthorugh entity for FEMA disaster relief funds as they get distributed to the city.

CalHome Program provides grants to local public agencies and nonprofit corporations, assisting first-time homebuyers and enabling low- and very low-income households to become or remain homeowners.

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56 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
Net Change 86,523 48,568 - (490,806) -

REVENUE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4801 INTEREST INCOME 402 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4960 PROCEEDS ON BEGIN LOAN 66,914 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4962 PROCEEDS ON SAN-19-HOME LOAN 14,285 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4961 PROCEEDS ON CAL-HOME LOAN 19,207 61,450 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUESTOTAL [283] CAL HOME/BEGIN PROGRAM : REVENUES 100,807 61,450 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES

EXPENSE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8662 SAN-19-HOME LOAN 14,285 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8660 SAN-19-HOME LOANS - 12,882 - 490,806 - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGESTOTAL [283] CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OTHER CHARGES14,285 12,882 - 490,806 - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [284] : CLEAN CA LOCAL GRANT PGM (STATE)
TOTAL REVENUE - - 1,000,000 - 100,000 TOTAL EXPENSE - - 1,000,000 - 100,000 Net Change - - - - -

REVENUE
[284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES284-030-101-4329 GRANT REVENUE - - 1,000,000 - 100,000 [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUESTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : REVENUES - - 1,000,000 - 100,000

EXPENSE
[284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY284-030-101-7130 VETERANS PARK - - 1,000,000 - 100,000 [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAYTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : CAPITAL OUTLAY - - 1,000,000 - 100,000 [285] : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 TOTAL REVENUE - - 6,896 - - TOTAL EXPENSE - - 6,896 6,896 - Net Change - - - (6,896) - Clean California Local Grant Program is a statewide initiative aimed at beautifying and cleaning up various public spaces. This grant will be used for Veterans Park Phase II Project.

CalRecycle City/County Payment Program - FY 2022-23 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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57 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-123-4329 GRANT REVENUE - - 6,896 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : REVENUES- - 6,896 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-6122 SUPPLIES-SHOP AND FIELD - - - 6,896 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-7230 MACHINERY & EQUIPMENT - - 6,896 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : CAPITAL OUTLAY- - 6,896 6,896 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 TOTAL REVENUE - - 6,921 6,921 6,921 TOTAL EXPENSE - - 6,921 - 6,921 Net Change - - - 6,921 -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-124-4329 GRANT REVENUE - - 6,921 6,921 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : REVENUES- - 6,921 6,921 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-124-7230 MACHINERY & EQUIPMENT - - 6,921 - 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : CAPITAL OUTLAY- - 6,921 - 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22

TOTAL REVENUE - - - - - TOTAL EXPENSE - - - 39,578 - Net Change - - - (39,578) -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES285-070-222-4329 GRANT REVENUE - - - - - CalRecycle City/County Payment Program - FY 2023-24 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal.

Page 51 of 63 ends

58 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : REVENUES- - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-6122 SUPPLIES-SHOP AND FIELD - - - 7,030 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-7230 MACHINERY & EQUIPMENT - - - 32,548 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : CAPITAL OUTLAY- - - 39,578 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 TOTAL REVENUE - - 76,049 76,049 68,902 TOTAL EXPENSE - - 76,049 7,147 68,902 Net Change - - - 68,902 0

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES285-070-223-4329 GRANT REVENUE - - 76,049 76,049 68,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : REVENUES- - 76,049 76,049 68,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-6122 SUPPLIES-SHOP AND FIELD - - 26,049 7,147 18,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-7230 MACHINERY & EQUIPMENT - - 50,000 - 50,000 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : CAPITAL OUTLAY- - 76,049 7,147 68,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [290] : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT
TOTAL REVENUE 1,113,750 - - - -

TOTAL EXPENSE - - - - - Net Change 1,113,750 - - - -

REVENUE
[290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES290-070-101-4329 GRANT REVENUE 1,113,750 - - - - [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUESTOTAL [290] U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : REVENUES1,113,750 - - - - [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES Economic Development Administration (EDA) offers various grant programs to support economic development and community revitalization.

CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal.

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59 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[296] : ARPA FUND
TOTAL REVENUE 615,409 3,030,814 4,443,600 287,866 - TOTAL EXPENSE 615,409 547,023 4,443,600 287,866 2,312,317 Net Change - 2,483,791 - - (2,312,317)

REVENUE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4329 GRANT REVENUE 610,112 3,030,814 4,440,100 287,866 - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4801 INTEREST INCOME 5,297 - 3,500 - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUESTOTAL [296] ARPA FUND : REVENUES 615,409 3,030,814 4,443,600 287,866 - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES

EXPENSE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE 230,000 130,000 - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7625 WELL 16 331,082 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7627 WATER WELL #19 ,#22 54,327 394,263 2,012,300 274,983 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7700 SOMERSET PARK LAND ACQUISITION - - 575,000 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7701 PARKS & REC MASTER PLAN UPDATE - - 115,000 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - 22,760 1,200,000 12,884 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7703 CA QLTY SEWER TRUNK MAIN - - 506,300 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7704 DOWNTOWN IMPROVEMENTS - - 35,000 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [296] ARPA FUND: CAPITAL PROJECTS : CAPITAL OUTLAY 615,409 547,023 4,443,600 287,866 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [297] : PRIVATE GRANTS FUND: COMM. TO ADVANCE THE STAT. OF WOMEN AND GIRLS TOTAL REVENUE - 25,000 5,000 - - TOTAL EXPENSE - 4,539 5,000 20,462 - Net Change - 20,461 - (20,462) -

REVENUE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES297-001-101-4329 GRANT REVENUE - 25,000 5,000 - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: CCSWG : REVENUES - 25,000 5,000 - -

EXPENSE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS American Rescue Plan Act of 2021: This fund is part of the US $1.9 Trillion COVID-19 relief package passed as part of the American Rescue Plan Act of 2021.

California Commission on the Status of Women and Girls (CCSWG) has been actively supporting women and girls through grant programs to fund organizations serving women and girls.

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60 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5110 DIRECT LABOR-REGULAR - 1,979 - 2,422 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5210 PERS EXPENSE - 152 - 186 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5219 PERS OBLIGATION BOND - 279 - 341 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5220 SOCIAL SECURITY - 151 - 185 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5320 WORKERS COMPENSATION - 208 - 255 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-6290 SVCS-PROFESSIONAL SERVICES - 1,769 5,000 17,072 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITSTOTAL [297] PRIVATE GRANTS FUND: CCSWG : SERVICES AND SUPPLIES - 4,539 5,000 20,462 - [297] : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT TOTAL REVENUE 40,000 40,000 - - - TOTAL EXPENSE 40,000 40,000 - - - Net Change - - - - -

REVENUE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES297-040-101-4329 GRANT REVENUE 40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY297-040-101-7239 PATROL VEHICLES 40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [297] PRIVATE GRANTS FUND : CAPITAL OUTLAY 40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT TOTAL REVENUE - 5,000 - - 3,663 TOTAL EXPENSE - 412 - 926 3,663 Net Change - 4,588 - (926) -

REVENUE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES297-040-102-4329 GRANT REVENUE - 5,000 - - 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : REVENUES- 5,000 - - 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

The California for All Animals Program, administered by the UC Davis Koret Shelter Medicine Program (KSMP), has been making a significant impact on animal shelters in California. Launched in February 2022, this five-year, state-funded initiative reflects California’s commitment to ending euthanasia of healthy and treatable animals in shelters.

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61 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES297-040-102-6215 ANIMAL CONTROL SERVICES - 412 - 926 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : SERVICES AND SUPPLIES- 412 - 926 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM TOTAL REVENUE 110,523 131,166 - - - TOTAL EXPENSE 110,523 131,166 - - - Net Change - - - - -

REVENUE
[298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES298-040-101-4329 GRANT REVENUE 110,523 131,166 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : REVENUES110,523 131,166 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5110 DIRECT LABOR-REGULAR 76,332 61,797 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5130 OVERTIME 7,305 6,875 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5170 OTHER LEAVE BUY BACK 4,478 3,574 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5210 PERS EXPENSE 22,645 10,390 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5219 PERS OBLIGATION BOND - 14,518 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5220 SOCIAL SECURITY 6,777 5,553 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5310 HEALTH INSURANCE 9,528 17,120 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5320 WORKERS COMPENSATION 3,743 10,132 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 39 30 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5350 FITNESS PROGRAM 26 20 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5420 UNIFORM ALLOWANCE 1,500 1,157 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5430 RECLASS OF SALARY EXPENDITURES (21,851) - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITSTOTAL [298] STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : WAGES AND BENEFITS110,523 131,166 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS [298] : STATE GRANTS FUND: AB109 - ACT GRANT
TOTAL REVENUE - 114,994 - 116,962 228,228 TOTAL EXPENSE - 115,478 - 116,962 228,228 Net Change - (484) - 0 -

REVENUE
This fund supports the School Resource Officer in efforts to prevent tobacco use among K-12 Students Joint cooperative effort and formalize relationships between participating agencies for policy and planning in order to create a cooperative unit capable of addressing the public safety concerns and issues facing local law eforcement in Fresno County regarding probation supervision, post release community supervision (PRCS) and mandatory supervision (MS) that may occur due to the passage of the Criminal Justice realignment act (AB109) effective October 1, 2011.

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62 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES298-040-201-4329 GRANT REVENUE - 114,994 - 116,962 228,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : REVENUES - 114,994 - 116,962 228,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5110 DIRECT LABOR-REGULAR - 44,794 - 53,119 138,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5130 OVERTIME - 4,923 - 4,387 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5170 OTHER LEAVE BUY BACK - 3,271 - 16,298 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5210 PERS EXPENSE - 4,130 - 7,057 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5220 SOCIAL SECURITY - 4,778 - 5,715 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5310 HEALTH INSURANCE - 12,281 - 12,114 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5320 WORKERS COMPENSATION - 8,618 - 10,900 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM - 22 - 1,738 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5350 FITNESS PROGRAM - 15 - 18 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5420 UNIFORM ALLOWANCE - 830 - 900 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6124 SUPPLIES-OTHER - 3,459 - 2,037 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6332 FUEL-UNLEADED - 2,197 - 2,679 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-7239 VEHICLE PLUS MDT - 26,160 - - 90,000 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : CAPITAL OUTLAY - 115,478 - 116,962 228,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT TOTAL REVENUE - 6,382 - - 18,078 TOTAL EXPENSE - 6,382 - 3,540 18,078 Net Change - - - (3,540) -

REVENUE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES298-040-202-4329 GRANT REVENUE - 6,382 - - 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : REVENUES- 6,382 - - 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES298-040-202-6290 SVCS-PROFESSIONAL SERVICES - 6,382 - 3,540 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : SERVICES AND SUPPLIES- 6,382 - 3,540 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES The Officer Wellness and Mental Health (Officer Wellness) Grant Program aims to enhance officer wellness and expand mental health resources.

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63 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[298] : STATE GRANTS FUND: SB 2 PLANNING GRANT
TOTAL REVENUE 80,982 79,019 - - - TOTAL EXPENSE 80,982 52,666 - - - Net Change - 26,353 - - -

REVENUE
[298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES298-060-101-4329 GRANT REVENUE 80,982 79,019 - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: SB 2 PLANNING GRANT : REVENUES 80,982 79,019 - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES

EXPENSE
[298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIES298-060-101-6290 SVCS-PROFESSIONAL SERVICES 80,982 52,666 - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: SB 2 PLANNING GRANT : SERVICES AND SUPPLIES80,982 52,666 - - - [298] : STATE GRANTS FUND: PROP 68
TOTAL REVENUE (135,244) 25,599 - - -

TOTAL EXPENSE - - - - - Net Change (135,244) 25,599 - - -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-4329 GRANT REVENUE (135,244) 25,599 - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES (135,244) 25,599 - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] : STATE GRANTS FUND: TOMBSTONE
TOTAL REVENUE - 1,425,000 3,700,000 - 3,000,000 TOTAL EXPENSE 66,850 56,826 3,700,000 19,706 3,000,000 Net Change (66,850) 1,368,174 - (19,706) -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES298-070-102-4329 GRANT REVENUE - 1,425,000 3,700,000 - 3,000,000 The Project will provide an extension of water services from the City of Sanger to the homes in the Tombstone Territory, replacing individual wells that are contaminated or producing poorly due to drought.

The SB 2 Planning Grants program in California provides financial and technical assistance to local governments to foster an adequate supply of homes affordable to Californians at all income levels.

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64 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: TOMBSTONE : REVENUES - 1,425,000 3,700,000 - 3,000,000 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT 66,850 56,826 3,700,000 19,706 3,000,000 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: STATE WATER BOARD GRANT : CAPITAL OUTLAY66,850 56,826 3,700,000 19,706 3,000,000 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AHSC PROJECT
TOTAL REVENUE - - 100,000 - 100,000 TOTAL EXPENSE - - 100,000 - 100,000 Net Change - - - - -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES298-070-103-4329 GRANT REVENUE - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : REVENUES - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY298-070-103-7640 AHSC PROJECT - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : CAPITAL OUTLAY - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [299] : FEDERAL GRANTS FUND: OTS STEP GRANT
TOTAL REVENUE 11,691 37,465 40,000 12,309 40,000 TOTAL EXPENSE 11,691 46,606 40,000 18,777 40,000 Net Change - (9,141) - (6,467) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES299-040-101-4329 GRANT REVENUE 11,691 37,465 40,000 12,309 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : REVENUES 11,691 37,465 40,000 12,309 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5130 OVERTIME 10,495 38,488 40,000 16,336 40,000 The Affordable Housing and Sustainable Communities (AHSC) Program in California provides grants and/or loans to projects that achieve greenhouse gas (GHG) emission reductions while benefiting Disadvantaged Communities, Low-Income Communities, and Low-Income Households.

The OTS STEP grant combines several traffic enforcement programs under a single grant umbrella. It reimburses law enforcement agencies for overtime worked on proven traffic enforcement strategies, such as driving under the influence (DUI) checkpoints and DUI saturation patrols.

These efforts contribute to safer roads and help prevent accidents related to impaired driving.

Page 58 of 63 ends

65 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5220 SOCIAL SECURITY 778 2,932 - 876 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5320 WORKERS COMPENSATION 418 5,186 - 1,565 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : WAGES AND BENEFITS11,691 46,606 40,000 18,777 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] : FEDERAL GRANTS FUND: OTS ABC GRANT
TOTAL REVENUE 387,646 - 25,000 5,149 25,000 TOTAL EXPENSE - - 25,000 10,514 25,000 Net Change 387,646 - - (5,365) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES299-040-102-4329 GRANT REVENUE 387,646 - 25,000 5,149 25,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : REVENUES 387,646 - 25,000 5,149 25,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5130 OVERTIME - - 25,000 8,720 25,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5220 SOCIAL SECURITY - - - 611 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5320 WORKERS COMPENSATION - - - 1,183 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : WAGES AND BENEFITS- - 25,000 10,514 25,000 [299] : FEDERAL GRANTS FUND: FEMA GRANT
TOTAL REVENUE 56,694 5,292 - (5,292) - TOTAL EXPENSE 56,694 5,292 - - - Net Change - - - (5,292) -

REVENUE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-005-101-4329 GREAT PLATES 56,694 - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-070-201-4329 GRANT REVENUE - 5,292 - (5,292) - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : REVENUES 56,694 5,292 - (5,292) - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES

EXPENSE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-005-101-6290 SVCS-PROFESSIONAL SERVICES 56,694 - - - - The California Department of Alcoholic Beverage Control (ABC) grant to help curb underage drinking and educate licensees about alcoholic beverage laws. The grant aims to reduce alcohol-related harm and promote safety in California communities.

FEMA offers various grants to support disaster preparedness, mitigation, response, and recovery.

Page 59 of 63 ends

66 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-070-201-6122 SUPPLIES-SHOP AND FIELD - 5,292 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : SERVICES AND SUPPLIES56,694 5,292 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES AGENCY
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUND
TOTAL REVENUE 329,512 184,422 3,100 - - TOTAL EXPENSE 2,421,977 - 2,421,300 - - Net Change (2,092,465) 184,422 (2,418,200) - -

REVENUE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4008 TAX INCREMENT REVENUE 324,826 184,422 - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4801 INTEREST INCOME 4,686 - 3,100 - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : REVENUES329,512 184,422 3,100 - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES

EXPENSE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE 892,762 - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-8550 DEPRECIATION EXPENSE 677 - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-9000 TRANSFERS 1,528,538 - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-8120 KEISER OPTION AGREEMENT - - 2,421,300 - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OTHER CHARGES2,421,977 - 2,421,300 - - [383] : SOUTH KINGS GROUNDWATER SUSTAINABILITY A
TOTAL REVENUE 1,325,162 1,663,895 5,811,600 3,247,450 6,862,610 TOTAL EXPENSE 1,248,500 1,302,545 5,811,600 1,982,718 6,862,610 Net Change 76,662 361,350 - 1,264,732 -

REVENUE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4010 SKGSA AGENCY REVENUE 1,293,836 1,620,501 3,171,500 3,171,501 3,197,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE - 41,551 2,640,100 75,949 2,640,110 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4869 MISCELLANEOUS REVENUE 31,326 1,843 - - 1,025,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES1,325,162 1,663,895 5,811,600 3,247,450 6,862,610 [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES 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.

Water Tank and Well 16 Repair Project: The South Kings Groundwater Sustainability Agency (SKGSA) is comprised of five cities and two community services districts. These public entities formed a joint-powers authority (JPA) agreement in May 2017 to take on the responsibility of sustainable ground water management.

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67 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES383-020-101-4010 SOUTH KINGS GROUNDWATER AGENCY REVENUE - - - - - [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES - - - - -

EXPENSE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-020-101-6290 SVCS-PROFESSIONAL SERVICES (0) - - - - [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : SERVICES AND SUPPLIES(0) - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6123 PERMIT PROCESSING - - 10,000 - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6290 SVCS-PROFESSIONAL SERVICES 63,465 57,359 85,000 234,718 125,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6430 INSURANCE PREMIUMS - - 6,500 - 12,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6448 ADMINISTRATIVE EXPENSE 35 - 40,000 - 60,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6921 SKGSA WATER PURCHASE 1,185,000 1,185,000 1,680,000 1,580,000 2,600,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - 325,000 - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-8455 MEMBER AGENCY REIMBURSEMENTS - - 1,025,000 - 1,425,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC 0 60,186 2,640,100 168,000 2,640,110 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : CAPITAL OUTLAY1,248,500 1,302,545 5,811,600 1,982,718 6,862,610 [486] : SANGER HOUSING AUTHORITY
TOTAL REVENUE 48,761 42,450 41,600 58,172 37,700 TOTAL EXPENSE 83,937 108,670 115,400 109,102 115,400 Net Change (35,176) (66,220) (73,800) (50,930) (77,700)

REVENUE
[486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4801 INTEREST INCOME 1,252 - 3,100 - - [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - 800 - - [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4960 PROCEEDS ON REHAB LOAN 15,082 33,051 26,100 44,858 26,100 [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4961 PROCEEDS ON DAP LOAN 32,427 9,399 11,600 13,314 11,600 [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUESTOTAL [486] SANGER HOUSING AUTHORITY : REVENUES 48,761 42,450 41,600 58,172 37,700 [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES

EXPENSE
[486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5110 DIRECT LABOR-REGULAR 34,382 42,211 52,800 52,800 52,800 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5160 VACATION LEAVE BUY BACK 3,045 - 500 2,840 500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5210 PERS EXPENSE 15,239 4,947 4,600 3,527 4,600 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5219 PERS OBLIGATION BOND 924 8,600 7,500 - 7,500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5220 SOCIAL SECURITY 2,855 3,313 4,000 4,120 4,000 This fund accounts for debt held by the Sanger Housing Authority.

Page 61 of 63 ends

68 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5310 HEALTH INSURANCE 6,426 9,278 10,700 8,212 10,700 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5320 WORKERS COMPENSATION 414 4,610 5,700 5,834 5,700 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM (7) 14 100 14 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5350 FITNESS PROGRAM 8 9 100 9 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5410 AUTO ALLOWANCE 46 48 300 132 300 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5411 CELL PHONE ALLOWANCE 180 152 200 129 200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITSTOTAL [486] SANGER HOUSING AUTHORITY : WAGES AND BENEFITS 63,511 73,183 86,500 77,616 86,500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6290 SVCS-PROFESSIONAL SERVICES 5,483 19,787 13,200 15,786 13,200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6431 GENERAL LIABILITY PREMIUMS 381 400 400 400 400 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6432 PROPERTY PREMIUMS 165 100 100 100 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6438 UNEMPLOYMENT INSURANCE 95 200 200 200 200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6445 DISABILITY INSURANCE 500 500 500 500 500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6448 RISK MGT ADMIN 88 100 100 100 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6449 ERMA PERSONNEL INSURANCE 141 200 200 200 200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-8440 CHARGES FOR INTERNAL ADMIN 13,573 14,200 14,200 14,200 14,200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIESTOTAL [486] SANGER HOUSING AUTHORITY : OTHER CHARGES 20,425 35,487 28,900 31,486 28,900 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [487] : SANGER FINANCING AUTHORITY
TOTAL REVENUE 20,781,655 - - - - TOTAL EXPENSE 20,781,663 33,473 2,600,000 746,020 2,600,000 Net Change (8) (33,473) (2,600,000) (746,020) (2,600,000)

REVENUE
[712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES 483-080-101-4801 INTEREST INCOME 2 - - - - 483-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (6) - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-020-401-4801 INTEREST INCOME 7 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-020-401-4950 PROCEEDS ON SALE OF BONDS 19,450,000 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-080-101-4801 INTEREST INCOME 0 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-050-402-4801 INTEREST INCOME 4,712 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-090-101-4701 INTEREST INCOME 4,234 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-090-101-4950 PROCEEDS ON SALE OF BONDS 1,322,705 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUESTOTAL [487] SANGER FINANCING AUTHORITY : REVENUES 20,781,655 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES

EXPENSE
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY487-050-402-7210 FIRE STATION REMODEL & EXPANSION - 30,164 2,500,000 742,520 2,500,000 This fund accounts for debt held by the Sanger Financing Authority

Page 62 of 63 ends

69 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAYTOTAL [487] SANGER FINANCING AUTHORITY : CAPITAL OUTLAY - 30,164 2,500,000 742,520 2,500,000 [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES EXPENSE487-020-401-8123 CAL PERS UAL PAYMENT 19,095,000 - - - - 487-020-401-8212 ORIGINAL ISSUE DISCOUNT 152,683 - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY487-020-401-8251 NOTE INTEREST EXPENSE 177,131 - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-050-402-8210 BOND PRINCIPAL PAYMENT - - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-050-402-8211 BOND INTEREST EXPENSE 73 - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGESTOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES 19,424,887 - - - - [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-060-403-6290 SVCS-PROFESSIONAL SERVICES - 3,310 100,000 3,500 100,000 [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES- 3,310 100,000 3,500 100,000 [487] PUBLIC WORKS : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] PUBLIC WORKS : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-070-403-6290 SVCS-PROFESSIONAL SERVICES - - - - - [487] PUBLIC WORKS : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES- - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES 487-090-101-8210 BOND PRINCIPAL PAYMENT 1,255,000 - - - - 487-090-101-8211 BOND INTEREST EXPENSE 58,658 - - - - 487-090-101-8251 NOTE INTEREST EXPENSE 43,119 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8210 BOND PRINCIPAL EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8210 BOND PRINCIPAL PAYMENT - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGESTOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES 1,356,777 - - - -

Page 63 of 63 ends

70 6/24/2024

CITY OF SANGER
FY 2024-2025 BUDGET
MEASURE S : SPENDING PLAN THROUGH SUNSET YEAR
Year 0 Year 1 Year 2 Year 3 Year 4
FUNDS & ACCOUNTS FY 2023 (A) FY 2024 (B) FY 2024 (E) FY 2025 (P) FY 2026 (P) FY 2027 (P) FY 2028 (P) [208] MEASURE S DISTRICT SALES TAX
[208]INFLOWS INFLOWS 3,324,595 3,072,100 3,518,700 3,434,400 3,516,900 3,604,900 3,687,900 [208]OUTFLOWS OUTFLOWS 3,667,292 3,542,288 2,580,519 4,458,088 4,241,100 4,611,100 4,049,400 NET CHANGE (342,697) (470,188) 938,181 (1,023,688) (724,200) (1,006,200) (361,500) End Fund Balance 2,233,735 1,282,070 3,171,916 2,148,228 1,424,028 417,828 56,328 [208] MEASURE S DISTRICT SALES TAX : INFLOWS : TAXES 208-040-101-4105 SALES TAX 3,303,954 3,065,600 3,512,200 3,427,900 3,510,200 3,598,000 3,680,800 TOTAL : TAXES 3,303,954 3,065,600 3,512,200 3,427,900 3,510,200 3,598,000 3,680,800 [208] MEASURE S DISTRICT SALES TAX : INFLOWS : USES OF MONEY & PROPERTY 208-040-101-4801 INTEREST INCOME 24,391 3,900 3,900 3,900 4,000 4,100 4,200 208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (3,750) 2,600 2,600 2,600 2,700 2,800 2,900 208-050-101-4960 PROCEEDS ON NOTES AND LOANS - - - - - - - TOTAL : USES OF MONEY & PROPERTY 20,641 6,500 6,500 6,500 6,700 6,900 7,100 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : PERSONNEL 208-040-101-5110 DIRECT LABOR-REGULAR 478,067 572,200 442,485 682,131 716,300 755,700 797,300 208-040-101-5111 MEAS S 206,400 206,400 - 206,400 206,400 206,400 206,400 208-040-101-5120 DIRECT LABOR-TEMPORARY 325 700 363 700 800 900 1,000 208-040-101-5130 OVERTIME 104,923 82,100 88,367 82,100 86,300 91,100 96,200 208-040-101-5160 VACATION LEAVE BUY BACK 9,560 9,900 14,105 9,900 10,400 11,000 11,700 208-040-101-5170 OTHER LEAVE BUY BACK 64,030 60,200 35,306 60,200 63,300 66,800 70,500 208-040-101-5210 PERS EXPENSE 56,000 64,100 47,813 74,783 78,600 83,000 87,600 208-040-101-5219 PERS OBLIGATION BOND 97,398 80,600 - 94,033 98,800 104,300 110,100 208-040-101-5220 SOCIAL SECURITY 51,152 55,500 44,563 64,245 67,500 71,300 75,300 208-040-101-5310 HEALTH INSURANCE 133,219 165,100 119,414 165,100 173,400 183,000 193,100 208-040-101-5320 WORKERS COMPENSATION 91,675 76,400 80,555 87,757 92,200 97,300 102,700 208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 227 300 207 300 400 500 600 208-040-101-5350 FITNESS PROGRAM 152 300 300 2,160 2,300 2,500 2,700 208-040-101-5411 CELL PHONE ALLOWANCE 1,384 1,500 1,500 1,500 1,600 1,700 1,800 208-040-101-5420 UNIFORM ALLOWANCE 10,500 10,500 10,500 10,500 11,100 11,800 12,500 TOTAL : PERSONNEL 1,305,013 1,385,800 885,478 1,541,810 1,609,400 1,687,300 1,769,500 71 6/24/2024

CITY OF SANGER
FY 2024-2025 BUDGET
MEASURE S : SPENDING PLAN THROUGH SUNSET YEAR
Year 0 Year 1 Year 2 Year 3 Year 4
FUNDS & ACCOUNTS FY 2023 (A) FY 2024 (B) FY 2024 (E) 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 22,909 42,000 7,250 62,000 65,100 68,400 71,900 208-040-101-6124 SUPPLIES-OTHER 3,782 15,100 15,100 15,100 15,900 16,700 17,600 208-040-101-6126 SUPPLIES-RESERVE PROGRAM 340 10,500 10,500 10,500 11,100 11,700 12,300 208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - 2,700 - 2,700 2,900 3,100 3,300 208-040-101-6147 PATROL CAR UNIT EQUIPMENT 5,260 2,100 - 2,100 2,300 2,500 2,700 208-040-101-6240 SVCS-LEGAL COUNSEL - - - - - - - 208-040-101-6245 GANG INTERVENTION/PREVENTION 100,000 100,000 100,000 100,000 100,000 100,000 100,000 208-040-101-6290 SVCS-PROFESSIONAL SERVICES 24,673 17,900 760 17,900 18,800 19,800 20,800 208-040-101-6410 LEGAL ADVERTISING - - - - - - - 208-040-101-6420 PRINTING & BINDING 225 500 240 500 600 700 800 208-040-101-6431 GENERAL LIABILITY PREMIUMS 11,200 11,800 11,800 11,800 13,000 13,000 13,000 208-040-101-6432 PROPERTY PREMIUMS 1,400 1,500 1,500 1,500 1,600 1,700 1,800 208-040-101-6437 HEALTH INSURANCE EXPENSE 400 500 500 500 600 700 800 208-040-101-6438 UNEMPLOYMENT INSURANCE 1,200 1,300 1,300 1,300 1,400 1,500 1,600 208-040-101-6445 DISABILITY INSURANCE 300 400 400 400 500 600 700 208-040-101-6448 RISK MGT ADMIN 900 1,000 1,000 1,000 1,100 1,200 1,300 208-040-101-6449 ERMA PERSONNEL INSURANCE 4,600 4,900 4,900 4,900 5,200 5,500 5,800 208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 1,900 2,000 2,000 2,000 2,100 2,300 2,500 208-040-101-6610 BUILDING IMPROVEMENTS 64,152 50,000 61,252 50,000 52,500 55,200 58,000 208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 582 12,800 49 32,800 30,000 30,000 30,000 208-040-101-6750 P.O.S.T. TRAINING 24,780 20,000 39,340 22,000 22,000 22,000 22,000 208-040-101-6755 K-9 TRAINING 14,277 7,900 5,820 7,900 8,300 8,800 9,300 208-040-101-8321 COMPUTER SOFTWARE 2,752 13,300 13,300 13,300 25,000 25,000 25,000 208-040-101-8322 COMPUTER HARDWARE - 13,000 13,000 13,000 15,500 15,500 15,500 TOTAL : OPERATIONS 285,632 331,200 290,010 373,200 395,500 405,900 416,700 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : POLICE : CAPITAL OUTLAY 208-040-101-7230 MACHINERY & EQUIPMENT 4,852 20,000 - 20,000 20,000 20,000 20,000 208-040-101-7231 FIREARM REPLACEMENT 45,905 29,095 12,028 29,095 - - - 208-040-101-7239 PATROL VEHICLES 88,064 238,093 204,618 328,093 145,000 145,000 145,000 208-040-101-7241 SURVEILLANCE CAMERAS 67,500 81,000 81,088 184,000 85,000 85,000 85,000 208-040-101-7242 RADIOS 11,155 - - - - - - 208-040-101-7243 TASERS 19,553 19,000 19,000 19,000 19,000 19,000 19,000 208-040-101-7244 MDC 70,484 - - - - - - 208-040-101-7245 BODY WORN CAMERAS & STORAGE 82,770 60,000 60,000 60,000 60,000 60,000 60,000 TOTAL : CAPITAL OUTLAY 390,282 447,188 376,735 640,188 329,000 329,000 329,000 72 6/24/2024

CITY OF SANGER
FY 2024-2025 BUDGET
MEASURE S : SPENDING PLAN THROUGH SUNSET YEAR
Year 0 Year 1 Year 2 Year 3 Year 4
FUNDS & ACCOUNTS FY 2023 (A) FY 2024 (B) FY 2024 (E) 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 457,858 401,000 380,138 496,050 520,900 549,600 579,900 208-050-101-5111 MEAS S 171,000 171,000 - 171,000 171,000 171,000 171,000 208-050-101-5120 DIRECT LABOR-TEMPORARY 325 700 363 700 800 900 1,000 208-050-101-5130 OVERTIME 97,260 47,600 82,375 47,600 50,000 52,800 55,800 208-050-101-5140 FLSA & ACTING PAY 4,150 5,200 2,924 5,200 5,500 5,900 6,300 208-050-101-5160 VACATION LEAVE BUY BACK 4,521 5,200 9,082 5,200 5,500 5,900 6,300 208-050-101-5170 OTHER LEAVE BUY BACK 2,915 3,000 13,281 3,000 3,200 3,400 3,600 208-050-101-5210 PERS EXPENSE 73,410 91,600 84,263 114,500 120,300 127,000 134,000 208-050-101-5219 PERS OBLIGATION BOND 93,281 56,500 - 70,625 74,200 78,300 82,700 208-050-101-5220 SOCIAL SECURITY 42,816 35,400 35,806 41,175 43,300 45,700 48,300 208-050-101-5310 HEALTH INSURANCE 157,252 92,100 88,800 105,300 110,600 116,700 123,200 208-050-101-5320 WORKERS COMPENSATION 98,905 48,800 82,132 56,300 59,200 62,500 66,000 208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 268 200 156 200 300 400 500 208-050-101-5350 FITNESS PROGRAM 171 200 200 1,440 1,600 1,700 1,800 208-050-101-5420 UNIFORM ALLOWANCE 3,866 1,800 1,800 1,800 1,800 1,800 1,800 TOTAL : PERSONNEL 1,207,998 960,300 781,320 1,120,090 1,168,200 1,223,600 1,282,200 [208] MEASURE S DISTRICT SALES TAX : OUTFLOWS : FIRE & EMS : OPERATIONS 208-050-101-6124 SUPPLIES-OTHER 26,279 21,900 21,900 21,900 23,000 24,200 25,500 208-050-101-6130 UNIFORM EXPENSE 2,249 2,000 2,000 2,000 2,100 2,300 2,500 208-050-101-6240 SVCS-LEGAL COUNSEL - - - - - - - 208-050-101-6290 SVCS-PROFESSIONAL SERVICES 4,725 54,600 54,600 54,600 57,400 60,300 63,400 208-050-101-6410 LEGAL ADVERTISING - - - - - - - 208-050-101-6420 PRINTING & BINDING 225 500 500 500 600 700 800 208-050-101-6431 GENERAL LIABILITY PREMIUMS 4,700 5,000 5,000 5,000 5,300 5,600 5,900 208-050-101-6432 PROPERTY PREMIUMS 2,100 2,300 2,300 2,300 2,500 2,700 2,900 208-050-101-6437 HEALTH INSURANCE EXPENSE 200 300 300 300 400 500 600 208-050-101-6438 UNEMPLOYMENT INSURANCE 400 500 500 500 600 700 800 208-050-101-6445 DISABILITY INSURANCE 100 200 200 200 300 400 500 208-050-101-6448 RISK MGT ADMIN 600 700 700 700 800 900 1,000 208-050-101-6449 ERMA PERSONNEL INSURANCE 3,000 3,200 3,200 3,200 3,400 3,600 3,800 208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 1,400 1,500 1,500 1,500 1,600 1,700 1,800 208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 38,146 25,000 25,336 40,000 30,000 30,000 30,000 208-040-101-8280 GASB 87 LEASE PRINCIPAL - 17,000 17,000 17,000 17,000 17,000 17,000 208-040-101-8281 GASB 87 LEASE INTEREST - 1,000 1,000 1,000 1,000 1,000 1,000 208-050-101-8321 COMPUTER SOFTWARE 3,472 13,300 13,300 13,300 14,000 14,700 15,500 208-050-101-8322 COMPUTER HARDWARE 1,735 10,000 10,000 10,000 10,000 10,000 10,000 208-050-101-8350 VEHICLE MAINTENANCE CHARGES - 7,800 40,425 7,800 8,000 8,000 8,000 TOTAL : OPERATIONS 89,330 166,800 199,761 181,800 178,000 184,300 191,000 73 6/24/2024

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2024-2025

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 2024-2025 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 2024-2025 is established at $40,061,182 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $11,569,680 an amount below the established limit by $28,491,502. 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 26
th day of June 2024 and approved by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSTAIN: Councilmembers:

ABSENT: Councilmembers:

ATTEST:

_____________________________
Rebeca Padron, City Clerk

75 Fiscal Year Per Capita
Adjustment
Population
Adjustment
Total
Adjustment
Appropriation
Limit
2018 1.0369 1.0144 1.0518 $ 27,892,927
2019 1.0367 1.0152 1.0525 $ 29,356,130
2020 1.0385 1.0228 1.0622 $ 31,181,430
2021 1.0373 1.0067 1.0442 $ 32,561,205
2022 1.0573 1.0072 1.0649 $ 34,674,836
2023 1.0775 0.9904 1.0672 $ 37,003,460
2024 1.0444 0.9977 1.0420 $ 38,557,526
2025 1.0362 1.0027 1.0390 $ 40,061,182
Notes

3.62%

0.27%

1.0444

0.9977

1.0420
Notes
3,000,000.00
$ 11,569,680
$ 40,061,182
$ 11,569,680
$ 28,491,502

CITY OF SANGER
APPROPRIATIONS LIMIT: GANN APPROPRIATIONS LIMIT - FY 2024-2025

PRICE AND POPULATION FACTORS
Notes
Per Capita Cost of Living Ratio
Population Ratio
Rate Factor
DETERMINING THE FY 2025 RATE FACTOR Factor
Per Capita Personal Income Change from FY 2024 to FY 2025 Population Change (same period)
FY 2025 TAX APPROPRIATIONS SUBJECT TO THE GANN LIMIT FY 2025 Est.

Property Tax $ 2,201,300
Sales & Use Tax $ 3,766,100
Utility Users Tax $ 1,943,280
Franchise Fees $ 635,000
Business License Tax $ 14,000
Transient Occupancy Tax $ 10,000
LIMIT
Motor Vehicle In Lieu
Factor Notes
Total Unadjusted Appropriations Subject to Limit
GANN Limit for FY 2024 $ Unadjusted Appropriations Subject to Limit
Projected Appropriations are below Limit by $ 76 RESOLUTION NO. 2024-38

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, 2024, IN ACCORDANCE WITH THE OPERATING BUDGET FOR THE 2024-2025 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 2024-2025;

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 2024-2025 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 26th day of June 2024 and approved by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSTAIN: Councilmembers:

ABSENT: Councilmembers:

ATTEST:

________________________
Rebeca Padron, City Clerk

77 POSITION TITLE
TOTAL FTE COUNT 139.00 139.00
CITY COUNCIL 5.00 5.00
MAYOR 1.00 1.00
COUNCIL MEMBER 4.00 4.00
ADMINISTRATIVE SERVICES 8.00 - 8.00 ADMINISTRATIVE SERVICES DIRECTOR - 0.00 FINANCE MANAGER - 1.00 1.00 SR ACCOUNTANT 1.00 (1.00) 0.00
MANAGEMENT ANALYST 1.00 1.00
ACCOUNTANT 1.00 1.00
ACCOUNT CLERK I/II 5.00 5.00
CITY MANAGER & CITY CLERK 5.00 5.00
CITY MANAGER 1.00 1.00
ASSISTANT CITY MANAGER 1.00 1.00
CITY CLERK / DEPUTY PERSONNEL DIRECTOR 1.00 1.00 HR TECHNICIAN 1.00 1.00
EXECUTIVE ASSISTANT TO THE CITY MANAGER 1.00 1.00 COMMUNITY DEVELOPMENT 9.50 9.50
COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00
SENIOR PLANNER 1.00 1.00
BUILDING OFFICIAL 1.00 1.00
BUILDING INSPECTOR 1.00 1.00
PROGRAM TECHNICIAN 2.00 2.00
(PT) BUILDING INSPECTOR (HOURLY) 0.50 0.50 SR. CODE ENFORCEMENT OFFICER 1.00 1.00
CODE ENFORCEMENT OFFICER 1.00 1.00
(PT) CODE ENFORCEMENT OFFICER (HOURLY) 1.00 1.00 FIRE DEPARTMENT 34.00 34.00
FIRE CHIEF 1.00 1.00
FIRE CAPTAIN 3.00 3.00
COMMUNITY RISK REDUCTION OFFICER 1.00 1.00 FIRE LIEUTENANT 3.00 3.00
FFS/ENGINEER 3.00 3.00
FIREFIGHTER II 5.00 5.00
FIREFIGHTER I 10.00 10.00
NON-SAFETY PARAMEDIC (HOURLY) 2.00 2.00
NON-SAFETY EMT (HOURLY) 4.00 4.00
BILLING CLERK 1.00 1.00
ADMINISTRATIVE SECRETARY 1.00 1.00
POLICE DEPARTMENT 45.00 45.00
POLICE CHIEF 1.00 1.00
COMMANDER 2.00 2.00
SERGEANT 5.00 5.00
CORPORAL 4.00 4.00
POLICE OFFICER 27.00 27.00
COMMUNITY SERVICE OFFICER II 2.00 2.00
RECORDS SUPERVISOR 1.00 1.00
RECORDS CLERK I/II 1.00 1.00
ANIMAL CONTROL OFFICER 1.00 1.00
Requested
Changes
2023-2024
Amended
2024-2025
Proposed
78 ADMINISTRATIVE ASSISTANT 1.00 1.00
PUBLIC WORKS 29.00 29.00
PUBLIC WORKS DIRECTOR 1.00 1.00
MANAGEMENT ANALYST 1.00 1.00
PUBLIC WORKS SUPERVISOR 1.00 1.00
SR SP&F WORKER 4.00 4.00
SP&F WORKER I/II 6.00 6.00
DEPUTY PUBLIC WORKS DIRECTOR 1.00 1.00
PLANT MANAGER 1.00 1.00
CHIEF OPERATOR 1.00 1.00
WASTEWATER OPERATOR I/II/III 5.00 5.00
MECHANIC 1.00 1.00
WATER OPERATOR I/II 4.00 4.00
GRAFFITI REMOVAL OPERATOR 1.00 1.00
ENVIRONMENTAL COMPLIANCE OFFICER 1.00 1.00 WATER OPERATIONS MANAGER 1.00 1.00
RECREATION 3.50 3.50
RECREATION SUPERVISOR 1.00 1.00
SENIOR COORDINATOR 1.00 1.00
RECREATION SPECIALIST I 1.00 1.00
PT RECREATION SPECIALIST I (HOURLY) 0.50 0.50 79 RESOLUTION NO. 2024-39

A RESOLUTIION OF THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING AN INVESTMENT POLICY FOR FISCAL YEAR 2024-2025

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 2024-2025 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 2024-2025 as provided for in the Fiscal Year 2024-2025 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 26th day of June 2024 and approved by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSTAIN: Councilmembers:

ABSENT: Councilmembers:

ATTEST:

________________________
Rebeca Padron, City Clerk

80 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. . .” 81 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 the risk of loss.
82 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 83 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.

Maximum Maturity N/A
84 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)

4. Measure “C” Funds

5. Redevelopment Agency Funds

6. Sewer Operations Fund
85 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
86 RESOLUTION NO. 2024-40

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, 2024.

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

The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 26
th day of June 2024 and approved by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ATTEST:

__________________________________________
Rebeca Padron, City Clerk
87 POSITION Step 1 Step 2 Step 3 Step 4 Step 5 Frequency NON-SAFETY EMT 16.96 17.81 18.70 19.63 20.61 Hourly NON-SAFETY PARAMEDIC 18.83 19.77 20.76 21.80 22.89 Hourly ACCOUNT CLERK I 2,894 3,039 3,191 3,350 3,518 Monthly ADMINISTRATIVE CLERK 2,894 3,039 3,191 3,350 3,518 Monthly RECREATION SPECIALIST I 2,964 3,112 3,268 3,431 3,603 Monthly SENIOR CITIZEN COORDINATOR 3,036 3,188 3,347 3,515 3,690 Monthly RECORDS CLERK I 3,170 3,329 3,495 3,670 3,853 Monthly CONSTRUCTION WORKER I 3,190 3,350 3,517 3,693 3,877 Monthly GRAFFITI REMOVAL OPERATOR 3,190 3,350 3,517 3,693 3,877 Monthly MECHANIC I 3,190 3,350 3,517 3,693 3,877 Monthly SANITATION WORKER I 3,190 3,350 3,517 3,693 3,877 Monthly STREETS, PKS & FAC WORKER I 3,190 3,350 3,517 3,693 3,877 Monthly WASTEWATER OPERATOR TRAINEE 3,270 3,434 3,605 3,785 3,975 Monthly WATER OPERATOR TRAINEE 3,270 3,434 3,605 3,785 3,975 Monthly BILLING CLERK 3,314 3,480 3,654 3,836 4,028 Monthly ACCOUNT CLERK II 3,430 3,602 3,782 3,971 4,169 Monthly RECORDS CLERK II 3,494 3,669 3,852 4,045 4,247 Monthly ADMINISTRATIVE ASSISTANT 3,604 3,784 3,973 4,172 4,381 Monthly HR TECHNICIAN 3,604 3,784 3,973 4,172 4,381 Monthly CONSTRUCTION WORKER II 3,605 3,785 3,975 4,173 4,382 Monthly MECHANIC II 3,605 3,785 3,975 4,173 4,382 Monthly SANITATION WORKER II 3,605 3,785 3,975 4,173 4,382 Monthly STREETS, PKS & FAC WORKER II 3,605 3,785 3,975 4,173 4,382 Monthly WASTEWATER OPERATOR I 3,605 3,785 3,975 4,173 4,382 Monthly WATER OPERATOR I 3,605 3,785 3,975 4,173 4,382 Monthly ADMINISTRATIVE SECRETARY 3,637 3,819 4,010 4,210 4,421 Monthly ANIMAL CONTROL OFFICER 3,688 3,872 4,066 4,269 4,483 Monthly CODE ENFORCEMENT OFFICER 3,688 3,872 4,066 4,269 4,483 Monthly COMMUNITY SERVICE OFFICER I 3,688 3,872 4,066 4,269 4,483 Monthly PROGRAM TECHNICIAN 3,819 4,010 4,210 4,421 4,642 Monthly FACILITY MAINTENANCE WORKER 3,878 4,072 4,275 4,489 4,714 Monthly SENIOR CONSTRUCTION WORKER 3,878 4,072 4,275 4,489 4,714 Monthly SR MECHANIC 3,878 4,072 4,275 4,489 4,714 Monthly SR SANITATION WORKER 3,878 4,072 4,275 4,489 4,714 Monthly SR STREETS, PARKS, FACILITIES WORKER 3,878 4,072 4,275 4,489 4,714 Monthly POLICE CADET 3,965 4,163 4,371 4,590 4,819 Monthly

WASTEWATER OPERATOR I/ENVIRONMENTAL
COMPLIANCE INSPECTOR 3,973 4,172 4,380 4,599 4,829 Monthly

CITY OF SANGER
FY 2024-2025

MASTER SALARY TABLE
(COMPENSATION ORDER)
88 WASTEWATER OPERATOR II 3,973 4,172 4,380 4,599 4,829 Monthly WATER OPERATOR II 3,973 4,172 4,380 4,599 4,829 Monthly FIREFIGHTER I 4,127 4,333 4,550 4,778 5,016 Monthly COMMUNITY SERVICE OFFICER II 4,272 4,486 4,710 4,945 5,193 Monthly SENIOR ADMINISTRATIVE ASSISTANT 4,276 4,490 4,714 4,950 5,198 Monthly RECREATION SPECIALIST II 4,378 4,597 4,827 5,068 5,321 Monthly SYSTEMS ANALYST 4,378 4,597 4,827 5,068 5,321 Monthly LABORATORY SUPERVISOR 4,490 4,715 4,950 5,198 5,458 Monthly LEAD CONSTRUCTION WORKER 4,491 4,716 4,951 5,199 5,459 Monthly LEAD MECHANIC 4,491 4,716 4,951 5,199 5,459 Monthly LEAD SANITATION WORKER 4,491 4,716 4,951 5,199 5,459 Monthly LEAD STREETS, PARKS, FACILITIES WORKER 4,491 4,716 4,951 5,199 5,459 Monthly SENIOR CODE ENFORCEMENT OFFICER 4,597 4,827 5,068 5,322 5,588 Monthly CONSTRUCTION INSPECTOR 4,597 4,827 5,068 5,322 5,588 Monthly BUILDING INSPECTOR 4,597 4,827 5,068 5,322 5,588 Monthly FIREFIGHTER II 4,660 4,893 5,138 5,395 5,664 Monthly WASTEWATER OPERATOR III 4,715 4,951 5,198 5,458 5,731 Monthly WATER OPERATOR III 4,715 4,951 5,198 5,458 5,731 Monthly ACCOUNTANT 4,844 5,086 5,341 5,608 5,888 Monthly FIRE ENGINEER 4,892 5,137 5,393 5,663 5,946 Monthly POLICE RECORDS SUPERVISOR (SPOA) 4,913 5,159 5,417 5,687 5,972 Monthly EXECUTIVE ASSISTANT 5,118 5,374 5,643 5,925 6,221 Monthly EXECUTIVE ASSISTANT TO CITY MANAGER 5,118 5,374 5,643 5,925 6,221 Monthly BUILDING OFFICIAL 5,118 5,374 5,643 5,925 6,221 Monthly RECORDS/COMM SUPV (MM) 5,118 5,374 5,643 5,925 6,221 Monthly POLICE OFFICER 5,182 5,441 5,713 5,999 6,299 Monthly CHIEF OPERATOR 5,198 5,458 5,731 6,017 6,318 Monthly FIRE LIEUTENANT 5,267 5,530 5,807 6,097 6,402 Monthly RECREATION SUPERVISOR 5,373 5,642 5,924 6,220 6,531 Monthly MANAGEMENT ANALYST 5,373 5,642 5,924 6,220 6,531 Monthly GRANTS MANAGER 5,373 5,642 5,924 6,220 6,531 Monthly ASSISTANT ENGINEER 5,455 5,728 6,014 6,315 6,631 Monthly ECONOMIC DEVELOPMENT COORDINATOR 5,455 5,728 6,014 6,315 6,631 Monthly PLANNER 5,455 5,728 6,014 6,315 6,631 Monthly SENIOR ACCOUNTANT 5,608 5,888 6,183 6,492 6,817 Monthly CHIEF BUILDING OFFICIAL 5,642 5,924 6,220 6,531 6,858 Monthly INFORMATION TECHNOLOGY MANAGER 5,642 5,924 6,220 6,531 6,858 Monthly PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES 5,642 5,924 6,220 6,531 6,858 Monthly FIRE CAPTAIN 5,664 5,947 6,245 6,557 6,885 Monthly COMMUNITY RISK REDUCTION OFFICER 5,664 5,947 6,245 6,557 6,885 Monthly POLICE CORPORAL 5,713 5,999 6,299 6,614 6,944 Monthly BATTALION CHIEF 5,924 6,220 6,531 6,858 7,201 Monthly SENIOR PLANNER 6,073 6,377 6,695 7,030 7,382 Monthly FIRE DIVISION CHIEF 6,220 6,531 6,858 7,200 7,560 Monthly POLICE CAPTAIN 6,220 6,531 6,858 7,200 7,560 Monthly POLICE SERGEANT 6,299 6,614 6,945 7,292 7,656 Monthly 89 WATER OPERATIONS MANAGER 6,299 6,614 6,945 7,292 7,656 Monthly PLANT MANAGER-WASTEWATER 6,299 6,614 6,945 7,292 7,656 Monthly DEPUTY PUBLIC WORKS DIRECTOR 6,376 6,695 7,030 7,381 7,750 Monthly FINANCE MANAGER 6,376 6,695 7,030 7,381 7,750 Monthly ECONOMIC & REDEVELOPMENT MANAGER 6,376 6,695 7,030 7,381 7,750 Monthly DEPUTY FIRE CHIEF 6,376 6,695 7,030 7,381 7,750 Monthly FINANCE MANAGER 6,696 7,031 7,382 7,751 8,139 Monthly PLANNING MANAGER 6,696 7,031 7,382 7,751 8,139 Monthly POLICE COMMANDER 7,244 7,606 7,987 8,386 8,805 Monthly CITY CLERK/DEPUTY PERSONNEL OFFICER 7,937 8,334 8,751 9,188 9,647 Monthly FINANCE DIRECTOR 7,937 8,334 8,751 9,188 9,647 Monthly ADMINISTRATIVE SERVICES DIRECTOR 8,334 8,751 9,188 9,648 10,130 Monthly COMMUNITY DEVELOPMENT DIRECTOR 8,334 8,751 9,188 9,648 10,130 Monthly PUBLIC WORKS DIRECTOR 8,334 8,751 9,188 9,648 10,130 Monthly FIRE CHIEF 9,250 9,713 10,198 10,708 11,243 Monthly POLICE CHIEF 9,250 9,713 10,198 10,708 11,243 Monthly ASSISTANT CITY MANAGER 12,410 13,031 13,682 14,366 15,084 Monthly CITY MANAGER 14,183 17,730 Monthly
90 Prepared by: Michelle Speer Approved by: Nathan Olson

REVIEW: City Manager: __NCO____ Finance: __MS___ City Attorney: HCM 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 26, 2024

Agenda Item No.: G-2

SANGER HOUSING AUTHORITY

REPORT TO THE BOARD OF DIRECTORS

To: Mayor and Council Members
From: Michelle Speer, Assistant City Manager
Subject: Sanger Housing Authority Operating Budget for Fiscal Year 2024-2025

CONFLICT OF INTEREST:

None known

RECOMMENDATION:

That the Board of Directors adopts Resolution No. 2024-01 approving the Sanger Housing Authority Budget for Fiscal Year 2024-2025.

EXECUTIVE SUMMARY:

The Sanger Housing Authority’s budget was developed as an integral component of the City of Sanger’s Operating and Capital Improvement Budget.

BACKGROUND:

The Sanger Housing Authority Proposed Budget reflects estimates of revenues and expenditures required to provide services to the residents of Sanger. The Authority’s budget is developed as a part of the City of Sanger’s operating and Capital improvement budget for each fiscal year. The Authority’s budget does not reflect any debt to be incurred during the coming fiscal year.

REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for fiscal year 2024-2025 will authorize the City to administer the budget starting July 1, 2024.

91 RESOLUTION NO. 2024-01

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SANGER HOUSING AUTHORITY

APPROVING THE SANGER HOUSING AUTHORITY
BUDGET FOR THE FISCAL YEAR 2024-2025

WHEREAS, in accordance with City Code Section 2.8g; the City Manager submitted for consideration of the Council of the City of Sanger a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2024-2025 including therein the Operating and Capital Improvement Budget of the Sanger Housing Authority; and

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

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE SANGER HOUSING AUTHORITY HEREBY RESOLVES AS FOLLOWS:

The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 2024 through June 30, 2025 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2024-2025 for required operations, services and capital improvements. This budget is hereby adopted.

Sanger Housing Authority
LOW & MODERATE HOUSING $ 115,400

Total Budget $ 115,400

Total Revenues $ 37,700

*************************************************
The foregoing Resolution was considered by the Board of Directors of the Sanger Housing Authority at a special meeting of said Board held on the 26th day of June 2024 and approved by the following vote:

AYES: Board Members:

NOES: Board Members:

ABSTAIN: Board Members:

ABSENT: Board Members:

ATTEST:

_________________________
Rebeca Padron, City Clerk
92 FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management. The Sanger Housing Authority’s accounting and budgetary records are reflected in Fund 486.

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software in order to ensure expenditures are within the appropriated amounts.

93 Prepared by: Michelle Speer Approved by: Nathan Olson

REVIEW: City Manager: _NCO___ Finance: _MS___ City Attorney: HCM 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 26, 2024

Agenda Item No.: G-3

SANGER FINANCING AUTHORITY

REPORT TO THE BOARD OF DIRECTORS

To: Mayor and Council Members
From: Michelle Speer, Assistant City Manager
Subject: Sanger Financing Authority Operating Budget for Fiscal Year 2024-2025

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the Board of Directors adopt Resolution No. 24-01 approving the Sanger Financing Authority Budget for Fiscal Year 2024-2025.

EXECUTIVE SUMMARY:

The Sanger Financing Authority (the Authority) budget was developed as an integral component of the City of Sanger’s Operating and Capital Improvement Budget.

BACKGROUND:

The Sanger Financing Authority Proposed Budget reflects estimates of revenues and expenditures required to make its debt service payments. The Authority’s budget is developed as a part of the City of Sanger’s operating and Capital improvement budget for each fiscal year. The budget includes debt service and related activities for CalPERS Unfunded Accrued Liabilities Bonds, the 2023 Lease Revenue Refunding Bonds, and the Fire Station Remodel Bonds. Although the Authority has oversight over and reports financial balances and activities for the 2023 Water Revenue Refunding Bonds, the 2023 Subordinate Wastewater Revenue Refunding Bonds, and the 2023 Wastewater Revenue Refunding Bonds, those budgets are included in the appropriate enterprise funds.

94 REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for fiscal year 2024-2025 will authorize the City to administer the budget starting July 1, 2024.

FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management. The Sanger Financing Authority’s accounting and budgetary records are reflected in Fund 487.

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software to ensure expenditures are within the appropriated amounts.

95 RESOLUTION NO. 24-01

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SANGER FINANCING AUTHORITY

APPROVING THE SANGER FINANCING AUTHORITY
BUDGET FOR THE FISCAL YEAR 2024-2025

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

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE SANGER PUBLIC FINANCING AUTHORITY HEREBY RESOLVES AS FOLLOWS:

The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 20 24 through June 30, 2025 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2024-2025 for required operations, services and capital improvements. This budget is hereby adopted.

Sanger Financing Authority
Debt Service
Bond Interest $ 0

Total Budget $2,600,000

Total Revenues $ 0

***************************************************
The foregoing Resolution was considered by the Board of Directors of the Sanger Public Financing Authority at a special meeting of said Board held on the 26 th day of June 2024 and approved by the
following vote:

AYES: Members:

NOES: Members:

ABSTAIN: Members:

ABSENT: Members:

ATTEST:

__________________________________
Rebeca Padron, City Clerk
96 Prepared by: Michelle Speer Approved by: Nathan Olson

REVIEW: City Manager: _NCO_____ Finance: ___MS__ City Attorney: HCM 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 26, 2024

Agenda Item No.: G-4

CITY OF SANGER AS SUCCESSOR

AGENCY TO THE SANGER

REDEVELOPMENT AGENCY

REPORT TO THE BOARD OF DIRECTORS

To: Chairman and Board Members
From: Michelle Speer, Assistant City Manager
Subject: Sanger Successor Agency Operating Budget for Fiscal Year 2024-2025

CONFLICT OF INTEREST:

None known

RECOMMENDATION:

That the City of Sanger as Successor Agency to the Sanger Redevelopment Agency adopts Resolution No. 24-01 approving the City of Sanger Successor Agency Budget for Fiscal Year 2024-2025.

EXECUTIVE SUMMARY:

The City of Sanger as Successor Agency to the Sanger Redevelopment Agency’s budget was developed as an integral component of the City of Sanger’s Operating and Capital Improvement Budget.

BACKGROUND:

The Successor Agency Proposed Budget reflects the estimates of revenues and expenditures required for the enforceable obligations of the former Sanger Redevelopment Agency. The budget was developed as part of the City of Sanger’s operating and Capital improvement budget for the fiscal year.

The city is in the process of unwinding the Successor Agency. The final steps will be to (1) finalize the disposition of remaining redevelopment properties and (2) work with the Department of Finance to ensure the Agency has completed all necessary steps to shut down the Successor Agency.

97 \\nas1\shared\Forms & Templates

REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for F iscal Year 2024-2025 will authorize the City to administer the budget starting July 1, 2024.

FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management. The City of Sanger as Successor Agency to the Sanger Redevelopment Agency’s accounting and budgetary records are reflected in Fund 381.

ALTERNATIVES:

None

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software to ensure expenditures are within the appropriated amounts.

98 RESOLUTION NO. 24-01

A RESOLUTION OF THE CITY OF SANGER AS SUCCESSOR AGENCY TO THE SANGER

REDEVELOPMENT AGENCY, ADOPTING THE OPERATING
BUDGET FOR FISCAL YEAR 2024-25
WHEREAS, in accordance with City Code Section 2.8g the City Manager submitted for consideration of the Cit y Council of the City of Sanger a proposed City Operating Budget and City Capital Improve ment Budget for fiscal year 2024-2025 including therein the Operating Budget of the Successor Agency; and
WHEREAS, a public hearing on said budget was duly scheduled, and held and all persons were given the opportunity to be heard and their suggestions and objections carefully considered; and
WHEREAS, the said Proposed Operating Budget contains estimates of the services, activities and projects comprising the budget, and contains expenditure requirements and the resources available to the Successor Agency; and
WHEREAS, the Successor Agency has taken the necessary public actions per State Law known as AB 1X26 to ensure that the Successor Agency receives sufficient revenues to finance said Proposed Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY OF SANGER AS SUCCESSOR AGENCY AS FOLLOWS:

The Proposed Operating Budget is hereby approved and adopted as part of the Annual Operating Budget of the Successor Agency to the Sanger Redevelopment Agency for the Fiscal Year 2024- 2025.
******************************
The foregoing Resolution was considered by the City of Sanger as Successor Agency to the Sanger Redevelopment Agency at a special meeting of said Agency held on the 26th day of June 2024 and approved by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ATTEST:

__________________________________________
Rebeca Padron, City Clerk

99 Prepared by: Michelle Speer Approved by: Michelle Speer

REVIEW: City Manager: NCO Finance: MS City Attorney: HCM

TYPE OF ITEM: COUNCIL ACTION: APPROVED DENIED NO ACTION Consent
Informational Item
X Action Item
X Department Report

Public Hearing
Matter Initiated by a Council Member
Other:

Continued to:

For the Meeting of: June 26, 2024

Agenda Item No.: H-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and Council Members
From: Michelle Speer, Assistant City Manager
Subject: Financial Consulting Services – Audit Completion and FY24 Year-End Close Attachments: (1) Consultant Agreement w/exhibit

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the City Council 1) Approve the sole source agreement between Price Paige and Company and the City of Sanger for financial consulting services in the amount of $231,200; and 2) authorize the City Manager, or designee, to execute the required contract for services.

EXECUTIVE SUMMARY:

Staff is seeking the approval of a sole source agreement with Price Paige and Company for their services related to year-end close of financial records as required for audit completion, preparation of financial statements for fiscal years 2023 and 2024, preparation of bank reconciliations for a period of three fiscal years (2023-2025) and additional advisory services identified through the work performed.

The City of Sanger is currently facing difficulties, as it relates to the completion of annual audits. The City was last audited for the fiscal year 2021. Annual audits for FY22 and FY23 are past due, and the annual audit for FY24 is due no later than March 31, 2025 (for bond compliance). The City’s bond holders, and state and federal grant entities rely on audited financials to ensure compliance for use of funds, and viability of City finances. Without audited financials, the City faces the risk of reduced bond capacity that is instrumental in capital improvement processes, as well as reduced grant funding that is utilized for public projects, primarily those involving the improvement of streets and roadways.

City policy requires that the City either approve a sole source procurement or seek three proposals and select the lowest bidder for professional services. Due to the urgency of the issue, and the need for a 100

highly qualified firm, with expertise in government fina nce, staff is seeking a sole source approval of the agreement with Price Paige and Company. California Public Contracting Code does not require bidding of professional services, thus the sole source request does not violate any state requirements.

Approval of a sole source is within the scope of City Council and is compliant with city policy.

BACKGROUND:

The City of Sanger has been experiencing difficulties in completion of the annual audits for fiscal years 2022 and 2023. The difficulties arose due to li mited staff and available resources to complete the required documents for the contracted auditors, MUN, in a timely fashion. The City fell behind in providing required documentation to the auditors, and as a result, the City was removed from the auditor’s schedule for review.

In March 2024, documentation for the FY2022 audit was provided to the auditors, and in May 2024, the City was informed that additional information is required in order to complete the audit. The additional documentation is currently being produced and the goal is to have the information completed and submitted to the auditors for review by July 2024.

It is a priority for the City Manager, and staff, to achieve timely audits, as the impact to the City is significant. The lack of audited financials effects the City’s ability to bond for future capital projects, effects current bond ratings, may result in challenges to obtain additional state and federal grant funding, and effects the City’s ability to budget accurately for future fiscal years.

The contract with Price Paige and Company is presented to the City Council for review and approval, as a primary strategy in completing past due audits and in obtaining a timely audit for FY2024. To achieve a timely audit for FY2024, the audits for FY22 and FY23 must be completed. If approved, Price Paige and Company will immediately begin bank reconciliations, and work on audit preparation for FY23, with the hope of submitting all required documentation to MUN by October 2024. Price Paige and Company will be working with city staff to assist in the year-end close procedures for FY24 simultaneously, with the hope of having the FY24 audit completed timely.

REASON FOR RECOMMENDATION:

The City requires assistance in regaining compliance with issuance of audited financials, review of fiscal policies and procedures and assessment of internal controls. The lack of audited financials is placing a burden upon the agency to secure future bonds and obtain state and federal grant funds for future projects.

FISCAL IMPACT:

The total cost for FY25 is $231,200. The FY25 budget includes the cost of the contract.

COUNCIL OPTIONS:

Option 1: Approve the contract and authorize the City Manager, or designee , to execute the required contract documentation.

Result 1: This will achieve audit compliance most quickly, helping to restore the City’s bond ratings and qualify for state and federal grant opportunities.

Option 2: Deny the contract and request that staff research other available options.

Result 2: Delay in bond rating restoration and may lead to a late audit for FY2024, thus perpetuating the late audit issue.

ACTIONS FOLLOWING APPROVAL:
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City Manager, or designee, will obtain executed agreements and w ill begin scheduling work to be performed.

102

Attachments
103
1 CITY OF SANGER

CONSULTANT SERVICES AGREEMENT

This Consultant Services Agreement ("Agreement”) is en tered into between the C ITY OF SANGER, a California general law city (“City”) and Price Paige & Company ("Consultant”). This Agreement shall be effective on the date signed by City which shall occur after execution by Consultant (“Effective Date”).

RECITALS

A. City has sought to select a consultant to provide financial advisory services to achieve completion of the FY23, advise and direct the FY24 year -end close procedures, draft financial statements for FY24 and achieve a timely FY24 audit.

B. Consultant submitted a proposal for performing the requested S ervices and is engaged in the business of furnishing such services as a consultant and hereby war rants and represents that it is qualified, licensed, and professionally capable of performing the S ervices called for in the Request for Proposals and this Agreement.

C. City has selected Consultant to perform the requested S ervices on the basis of Consultant's demonstrated competence and professional qualifications.

D. City desires to retain Consultant, and Consultant desires to provide City with the Services, on the terms and conditions as set forth in this Agreement.

NOW, THEREFORE, in consideration of the promises and mutual agreements herein, City and Consultant agree as follows:

AGREEMENT

1. S
cope of Services . Consultant shall perform , to the satisfaction of City in accordance with this Agreement, the Services described in the “S cope of Services ” set forth in Exhibit A attached hereto and incorporated by reference herein, and as may be revised by mutual agreement of the parties. Consultant warrants that it is qualified to perform the Services under this Agreement.

Consultant shall be familiar with and shall comply with all State and Federal laws and regulations applicable to the work to be performed under this Agreement.

2. C
ommencement of Services; Term of Agreement . Time is of the essence on this Agreement. The term of this Agreement shall be from July 1, 2024 to June 30, 2025 or until such time as the Agreement is terminated by either party in accordance with this Agreement, w hichever is earlier.

(a) Continuity of Personnel. Consultant shall make every reasonable effort to maint ain the stability and continuity of Consultant's staff and subcontractors assigned to perform the Services under this Agreement. Consultant shall notify City of any changes in Consultant's staff and subcontractors assigned to perform the Services under this Agreement. 104
2 (b) A dditional Services. Consultant shall not be compensated for any services rendered in connection with its performance of this Agreement which are in addition to or outside of those set forth in this Agreement or listed in Exhibit "A," unless such additional services are authorized by written amendment to the Agreement.

3. Compensation fo r Services. City shall compensate C onsultant for rendering the Services as follows:

(a) Subject to any limitations set forth in this Agreement, City agre es to pay Consultant per monthly invoice. Both parties agree that Consultant’s proposal to complete the Services is $231,200.00 and that the Services are anticipated to be completed by June 30, 2025.

(b) Each month Consultant shall invoice City for all work performed and expenses incurred during the preceding month. The invoice shall detail charges by the following categories: labor (by subcategory), travel, materials, equipment, supplies, and sub-consultant contracts.

(c) City shall independently rev iew each invoice submitted by the Consultant to determine whether the work performed and expenses incurred are in compliance with the provisions of this Agreement. The invoiced amount shall be paid within 30 calendar days unless City disputes any charges or expenses. If any charges or expenses are disputed, City shall pay the undisputed amount, and notify Consultant of the nature and amount of the disputed charge or expense. The parties shall seek to resolve the disputed items(s) by mutual agreement.

4. I ndependent Contractor Status. Consultant and its subcontractors shall perform the Services as independent contractors and not as officers, employees, agents or volunteers of City. Nothing contained in this Agreement shall be deemed to create any contractual relationship between City and Consultant’s employees or subcontractors, nor shall anything contained in this Agreement be deemed to give any third party, including but not limited to Consultant’s employees or subcontractors, any claim or right of action against City.

5. S
tandard of Care . Consultant represents and warrants that it has the qualifications, experience and facilities necessary to properly perform the services required under this Agreement in a thorough, competent and professional manner. Consultant shall at all times faithfully, competently and to the best of its ability, experience and talent, perform all services described herein. In meeting its obligations under this Agreement, Consultant shall employ, at a minimum, generally accepted standards and practices utilized by persons engaged in providing services similar to those required of Consultant under this Agreement. Consultant represents that to the extent Consultant utilizes subcontractors, such subcontractors are, and will be, qua lified in their fields.

Consultant also expressly represents that both Consultant and its subcontractors, if any, are now, and will be throughout their performance of the Services under this Agreement, properly licensed or otherwise qualified and authoriz ed to perform the Services required and contemplated by this Agreement. Consultant and its subcontractors, if any, shall utilize the standard of care and skill customarily exercised by members of their profession, shall use reasonable diligence and best judgment while performing the Services, and shall comply with and keep themselves informed of all applicable laws and regulations.

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3 6. Identity of Subcontractors and Sub-Consultants . Consultant shall, before commencing any work under this Agreement, provide to City in writing : (a) the identity of all subcontractors and sub-consultants (collectively referred to as "subcontractors"), if any, Consultant intends to utilize in Consultant's performance of this Agreement; and (b) a detailed description of the full scope of work to be provided by such subcontractors. Consultant shall only employ subcontractors pre -approved by City and in no event shall Consultant replace an approved subcontractor without the advance written permission of City, with the understanding that City’s permission will not be unreasonably withheld. Notwithstanding any other provisions in this Agreement, Consultant shall be liable to City for the performance of Consultant's subcontractors.

7. S
ubcontractor Provisions . Consultant shall in clude in its written agreements with its subcontractors, if any, provisions which: (a) impose upon the subcontractors the obligation to provide to City the same insurance and indemnity obligations that Consultant owes to City ; (b) make clear that City inte nds to rely upon the reports, opinions, conclusions and other work product prepared and performed by subcontractors for Consultant ; and (c) entitle City to impose upon subcontractors the assignment rights found elsewhere in this Agreement.

8. P
ower to Act on Behalf of City. Consultant shall not have any right, power, or authority to create any obligation, express or implied, or make representations on behalf of City except as may be expressly authorized in advance in writing from time to time by City and then only to the extent of such authorization.

9. R
ecord Keeping; Reports. Consultant shall keep complete records showing the type of Services performed. Consultant shall be responsible and shall require its subcontractors to keep similar records. City shall be given reasonable access to the records of Consultant and its subcontractors for inspection and audit purposes. Consultant shall provide City with a working draft of all reports and five (5) copies of all final reports prepared by Consultant unde r this Agreement.

10. Own
ership and Inspection of Documents. A ll data, tests, reports, documents, conclusions, opinions, recommendations and other work product generated by or produced for Consultant or its subcontractors in connection with the Services, regardless of the medium, including physical drawings and materials recorded on computer discs (“Work Product”), shall be and remain the property of City. City shall have the right to use, copy, modify, and reuse the Work P roduct as it sees fit. Upon City’s request, Consultant shall make available for inspection and copying all such Work Product and all Work P roduct shall be turned over to City promptly at City’s request or upon termination of this Agreement, whichever occurs first. Consultant shall not release any Work Product to third parties without prior written approval of the City Manager. This obligation shall survive termination of this Agreement and shall survive for four (4) years from the date of expiration or termination of this Agreement.

11. C
onfidentiality . All data, reports, conclusions, opinions, recommendations and other work product prepared and performed by and on behalf of Consultant in connection with the Services performed pursuant to this Agreement shall be kept confidential a nd shall be disclosed only to City, unless otherwise provided by law or expressly authorized by City. Consultant shall not disclose or permit the disclosure of any confidential information acquired during performance of the Services , except to its agents, employees, affiliates , and subcontractors who need such confidential 106
4 information in order to properly perform their duties relative to this Agreement. Consultant shall also require its subcontractors to be bound to these confidentiality provisions.

12. C
ity Name and Logo . Consultant shall not use City’s name or insignia, photographs relating to the City projects for which Consultant’s services are rendered, or any publicity pertaining to the Consultant’s services under this Agreement in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of City.

13. C
onflicts of Interest. Consultant warrants that neither Consultant nor any of its employees have an interest, present or contemplated, in the Services. Consultant further warrants that neither Consultant nor any of its employees have real property, business interests or income that will be affected by the Services. Consultant covenants that no person having any such interest, whether an employee or subcontractor shall perform the Services under this Agreement. During the performance of the Services, Consultant shall not employ or retain the services of any person who is employed by the City or a member of any City Board or Commission. City understands and acknowledges that Consultant is, as of the date of execution of this Agreement, independently involved in the performance of non- related services for other governmental agencies and private parties. Consultant is unaware of any stated position of City relative to such projects. Any future position of City on such projects shall not be considered a conflict of interest for purposes of this section. City understands and acknowledges that Consultant will, perform non- related services for other governmental agencies and private parties following the completion of the Services under this Agreement, and any such future service shall not be considered a conflict of interest for purposes of this section.

14. No
n -liability of Officers an d Employees . No officer or employee of City shall be personally liable to Consultant, or any successors in interest, in the event of a default or breach by City for any amount which may become due Consultant or its successor, or for any breach of any obligation under the terms of this Agreement.

15. C
ity Right to Employ Other Consultants . This Agreement is non-exclusive with Consultant.

City reserves the right to employ other consultants in connection with the Services.

16. T e
rmination of Agreement . This Agreement shall terminate upon completion of the Services, or earlier pursuant to the following.

a.. Termination by City: Without Cause. This Agreement may be terminated by City at its discretion upon thirty (30) days prior written notice to Consultant.

b. T
ermination by City or Consultant: For Cause . Either party may terminate this Agreement upon twenty (20) days prior written notice to the other party of a material breach, and a failure to cure within that time period.

Compensat ion to Consultant Upon Termination. In the event termination is not due to fault attributable to Consultant and provided all other conditions for payment have been met, Consultant shall be paid compensation for services performed prior to notice of termination. As to any phase partially performed but for which the applicable portion of Consultant's compensation has not become due, Consultant shall be paid the reasonable value of its services provided. However, in 107
5 no event shall such payment when added to any other payment due under the applicable part of the work exceed the total compensation of such part as specified in Section 3 herein . In the event of termination due to Consultant’s failure to perform in accordance with the terms of this Agreement through no fault of City, City may withhold an amount that would otherwise be payable as an offset to City's damages caused by such failure.

d. E ffect of Termination . Upon receipt of a termination notice (or completion of this Agreement), Consultant shall : (i) promptly discontinue all Services affected (unless the notice directs otherwise) ; and (ii) deliver or otherwise make available to the City, without additional compensation, all data, documents, procedures, reports, estimates, summaries, and such othe r information and materials as may have been accumulated by the Consultant in performing this Agreement, whether completed or in process. Following the termination of this Agreement for any reason whatsoever, City shall have the right to utilize such information and other documents, or any other works of authorship fixed in any tangible medium of expression, including but not limited to physical drawings, data magnetically or otherwise recorded on computer disks, or other writings prepared or caused to be prepared under this Agreement by Consultant. Consultant may not refuse to provide such writings or materials for any reason whatsoever.

17. Insurance . C
onsultant shall obtain and maintain in full force and effect during the term of this Agreement the insurance policies set forth in Exhibit " B" attached hereto and incorporated herein by this reference. All insurance policies shall be subject to City approval as to form and content. Consultant shall provide City with copies of required certificates of insurance upon request.

18. Indemnity and Defense. Consultant hereby agrees to indemnify, defend and hold the City, its officials, officers, employees, agents, and volunteers harmless from and against all claims, demands, causes of action, actions, damages, losses, expenses, and other liabilities, (including without limitation reasonable attorney fees and costs of litigation) of every nature arising out of the acts, errors, or omissions constituting negligence, gross negligence, willful misconduct or fr aud of Consultant or its subcontractors relating to the performance of Services described herein.

Consultant's duty to defend and indemnify City shall not extend to injuries or damages that are the result of City's sole negligence or willful misconduct.

C
onsultant’s duty to defend shall immediately arise when a claim is asserted and/or a lawsuit is initiated against the City arising out of or occurring in connection with the acts, errors, or omissions constituting negligence, gross negligence, fraud or willful misconduct of Consultant or its subcontractors relating to the performance of Services described herein and regardless of whether others may owe the City a duty of defense and/or indemnity. Consultant and City agree that said indemnity and defense obligations shall survive the expiration or termination of this Agreement for any items specified herein that arose or occurred during the term of this Agreement for a period of two (2) years.

19. Assignment . N
either this Agreement nor any duties or obligations hereunder shall be assignable by Consultant without the prior written consent of City. In the event of an assignment to which City has consented, the assignee shall agree in writing to personally assume and perform the covenants, obligations, and agreements herein contained. In addition, Consultant shall not assign the payment of any monies due Consultant from City under the terms of this Agreement to any 108
6 other individual, corporation or entity. City retains the right to pay any and all monies due Consultant directly to Consultant.

20. F
orm and Service of Notices . All notices required or permitted to be given under this Agreement shall be in writing and shall be personally delivered, or sent by certified mail, postage prepaid and return receipt requested, addressed as follows:

T
o City: Michelle Speer To Consultant: Josh Giosa, CPA City of Sanger Price Paige & Company
1700 7 th Street 570 N. Magnolia Ave. #100
Sanger, CA 93637 Clovis, CA 93611

Notice shall be deemed effective on the date personally delivered or transmitted by facsimile, or if mailed, three
(3) days after deposit of the same in the custody of the United States Postal Service.

21. E ntire Agreement. This Agreement , including the attachments , represents the entire Agreement between City and Consultant and supersedes all prior negotiations, representations or agreements, either written or oral with respect to the subject matter herein. This Agreement may be amended only by written instrument signed by both City and Consultant.

22. S
uccessors and Assigns. This Agreement shall be binding upon and shall inure to the benefit of the parties hereto and their respective successors and assigns.

23. Authority .

The signatories to this Agreement warrant and represent that they have the legal right, power, and authority to execute this Agreement and bind their respective entities.

24. S
everability . In the event any term or provision of this Agreement is declared to be invalid or illegal for any reason, this Agreement will remain in full force and effect and will be interpreted as though such invalid or illegal provision were not a part of this Agreement. The remaining provisions will be construed to preserve the intent and purpose of this Agreement and the partie s will negotiate in good faith to modify any invalidated provisions to preserve each party’s anticipated benefits.

25. A
pplicable Law and Interpretation and Venue . This Agreement shall be interpreted in accordance with the laws of the State of California . The language of all parts of this Agreement shall, in all cases, be construed as a whole, according to its fair meaning, and not strictly for or against either party. This Agreement is entered into by City and Consultant in the County of Fresno, Califo rnia. Consultant shall perform the Services required under this Agreement in the County of Fresno, California. Thus, in the event of litigation, venue shall only lie with the appropriate state or federal court in Fresno County.

26. A
ttorneys Fees . If either party is required to commence any proceeding or legal action to enforce or interpret any term, covenant, or condition of this Agreement, the prevailing party in such proceeding or action shall be entitled to recover from the other party its reasonable attorneys’ fees and legal expenses.

109
7 27. Arbitration.
a. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties.

b. All work will be suspended if City’s account becomes 90 days past due. No work will be resumed until the account is fully paid. City acknowledges and agrees that in the event Consultant stops work or withdraws from this engagement as a result of City’s failure to pay on a timely basis for services rendered as required by this Agreement, Consultant shall not be liable for any damages that occur as a result of Consultant’s ceasing to render services. City and Consultant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, BOTH PARTIES ACKNOWLEDGE THAT, IN THE

EVENT OF A DISPUTE OVER FEES CHARGED BY THE CONSULTANT, EACH PARTY IS

GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW

BEFORE A JUDGE OR JURY AND INSTEAD WACCEPTING THE USE OF ARBITRATION FOR RESOLUTION.

28. Amendment s
and Waiver . This Agreement shall not be modified or amended in any way, and no provision shall be waived, except in writing signed by the parties hereto. No waiver of any provision of this Agreement shall be deemed, or shall constitute, a waiver of any other provision, whether or not similar, nor shall any such waiver constitute a continuing or subsequent waiver of the same provision. Failure of either party to enforce any provision of this Agreement shall not constitute a waiver of the right to compel enforcement of the remaining provisions of this Agreement.

29. T
hird Party Beneficiaries . Nothing in this Agreement shall be construed to confer any rights upon any party not a signatory to this Agreement.

30. E
xecution in Counterparts. This Agreement may be executed in counterparts such that the signatures may appear on separate signature pages. A copy or an original, with all signatures appended together, shall be deemed a fully executed Agreement.

31. No
n -Discrimination. Consultant shall not di scriminate on the basis of any protect ed class under federal or State law in the provision of the Services or with respect to any Consultant employees or applicants for employment. Consultant shall ensure that any subcontractors are bound to this provision. A protected class, includes, but is not necessarily limited to race, color, national origin, ancestry, religion, age, sex, sexual orientation, marital status, and disability.

32. C
ompliance with All Laws . In providing the services required under this A greement, Consultant shall at all times comply with all applicable laws of the United States, the State of California, and with all applicable regulations promulgated by federal, state, regional, or local administrative and regulatory agencies, now in force and as they may be enacted, issued, or amended during the term of this Agreement.
110
8 Now, therefore, the City and Consultant have executed this Agreement on the date(s) set forth below.

PRICE PAIGE & COMPANY CITY OF SANGER

By:___________________________ By: ______________________________ Josh Giosa, Partner Nathan Olson, City Manager

Date: __________________ Date: ______________________

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9 EXHIBIT A

SCOPE OF SERVICES

1. Year-end close of the City’s financial records by performing reconciliations of balance sheet and income statement balances, as deemed necessary, in preparation for the City’s financial statement audit for the fiscal years ended June 30, 2023, and June 30, 2024.

2. Will serve as the City’s liaison with the C ity’s external auditor until the conclusion of the audits.

3. Preparation of the City’s financial statements for the years ended June 30, 2023, and June 30, 2024.

4. Preparation of the City’s bank reconciliations for the months of July 2022 through June 2025 (36 months).

5. Provide the City with additional advisory services as agreed- upon with City management.

The scope, timing, and extent of the additional consultation will be discussed prior to the commencement of any work.

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10 EXHIBIT B

INSURANCE

A. Insurance Requirements

i. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit. Consultant’s general liability policies shall be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction projects, an endorsement providing completed operations coverage for the additional insured, ISO form CG 20 37 (or equivalent), is also required.
ii. Any failure to comply with reporting provisions of the policies by Consultant shall not affect coverage provided by the City.
iii. Coverage shall state that Consultant insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respects to the limits of the insurer’s liability.
iv. Coverage shall contain a waiver of subrogation in favor of the City.

B. Business Automobile Liability

i. Consultant shall provide auto liability coverage for owned, non-owned, and hired autos using ISP Business Auto Coverage form CA 00 01 (or equivalent) with a limit of no less than half of one million dollars ($500,000) per accident.

C. Workers’ Compensation and Employers’ Liability

i. Consultant shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employers’ Liability Insurance with limits of at least one million dollars ($1,000,000).

Consultant shall submit to City, along with the certificate of insurance, a waiver of subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.

D. All Coverages

i. Each insurance policy required by the agreement shall be endorsed to state that coverage shall not be suspended, voided, cancelled, or reduced in limits except after thirty (30) days’ prior written notice has been given to the City, except that ten (10) days’ prior written notice shall apply in the event of cancellation for nonpayment of premium. ii. All self-insurance, self-insured retentions, and deductibles must be declared and approved by the City.
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11 iii. Evidence of Insurance – Prior to commencement of work, the Consultant shall furnish the City with certificates, additional insured endorsements, and waivers of subrogation evidencing compliance with the insurance requirements above. The Consultant must agree to provide complete, certified copies of all required insurance policies of requested by the City.
iv. Acceptability of Insurers – Insurance shall be placed with insurers admitted in the State of California with an AM Best rating of A- VII or higher.

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Sanger City CouncilJune 26, 2024

Sanger City Council
June 26, 2024