Agenda, regular meeting — Sanger City Council, February 20, 2025

AVAILABLE FOR REVIEW 72 HOURS

PRIOR TO THE CITY COUNCIL MEETING
AT THE SANGER LIBRARY, CITY CLERK’S

OFFICE AND THE SANGER CITY HALL
LOBBY.

AGENDA

SANGER CITY COUNCIL REGULAR MEETING
THURSDAY, FEBRUARY 20, 2025
6:00 PM

COUNCIL CHAMBER
1700 7TH Street, Sanger, California 93657
Levine Act Disclosure. Pursuant to the Levine Act (Govt Code Section 84308), any party to a permit, license, contract, or other entitlement before the City Council is required to disclose on the record any contribution, including aggregated contributions, of more than $250 made by the party or the party’s agents within the preceding 12 months to any City official. Participants and agents are requested to make this disclosure as well.

The disclosure should be made when the agenda item is called and must include the name of the party, participant, or agent, and any other person making the contribution, the name of the recipient, the amount of the contribution, and the date the contribution was made. Council Members are also required to make such disclosures and recuse themselves.

Conflicts of Interest. Council Members are required to disclose conflicts of interests and recuse themselves.

Prior to action by the Council on any item on this agenda, the public may comment on that item.

A. CALL TO ORDER
B. OPENING CEREMONIES
Invocation
Flag Salute
Roll Call
C. AGENDA APPROV AL, ADDITIONS AND/OR DELETIONS
D. CEREMONIAL MATTERS

1. I
ntroduction of new Police Officers and Record Clerk
E. P

UBLIC FORUM
(This portion of the meeting is reserved for members of the public who wish to address the Council on any matter not listed on the agenda and within the subject matter jurisdiction of the City Council. Each speaker is limited to three minutes. Speakers shall address all comments to the Mayor and the Council as a body and not to any particular Council Member or member of the staff. Speakers are asked, but not required, to state their name and address. The Council is prohibited by law from taking action on items not on the agenda.)
1 City Council Agenda
February 20, 2025

Page 2 ends

F. CONSENT CALENDAR
(Matters listed under the consent calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.)

1. SUBJECT: Minutes of a regular meeting held on January 16, 2025.

RECOMMENDATION: That the City Council approve.

2. S
UBJECT: Police Department Monthly Report for the month of January.

RECOMMENDATION: Informational item.

3. SUBJECT: Warrants including check Nos. 93707 through 93933 for the month of January.

RECOMMENDATION: Informational item.

4. S
UBJECT: Payroll for the month of January including Direct Deposit Nos. 65561 through 65808; Payroll check Nos. 60159 through 60196 and Benefit Check Nos. 60172 through 60201.

RECOMMENDATION: That the City Council approve.

5. S
UBJECT: Temporary Construction Easement Acquisition Almond Avenue Reconstruction Project – Bethel Ave to Greenwood Avenue.

RECOMMENDATION: That the City Council :

1. Adopt Resolution No. 2025-13, which:
a) Approves the Temporary Construction Easement Agreement for the property located at 2104 Almond Avenue; and
b) Authorizes the City Manager to sign the Agreement on behalf of the City; and
c) Accepts the easement for temporary construction purposes at the same property;
and;

2. A pprove the Amendment to the previously executed Temporary Construction Easement Agreement with Benjamin Cliff, Trustee, for the property located at 2540 Almond Avenue and authorize the City Manager to sign the Agreement Amendment on behalf of the City.

G. PUBLIC HEARING

1. SUBJECT: Sanger Crossing Zoning Ordinance Map Amendment 2024-04 (ZOA 2024-04), to change the zoning of real properties located near the intersection of Cherry Avenue and J Street, APNs: 325-090-58 and 325-090-61, from the R-1-6 (Single Family Residential) district to the RM-2.5 (Low Density Multi-Family Residential) district consistent with the General Plan designations for the properties.
2 City Council Agenda
February 20, 2025

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R
ECOMMENDATION: That the City Council conduct the public hearing, waive the full reading, and introduce Ordinance No. 2025-02, amending the City of Sanger Zoning Map, to change the zoning of real property located near the intersection of Cherry Avenue and J Street, APNs: 325-090-58 and 325-090-61, from the R-1-6 district to the RM-2.5, district consistent with the General Plan designations for the properties.

2. S
UBJECT: General Plan Amendment 2024-02 (GPA 2024-02) and Zoning Ordinance Map Amendment 2024-06 (ZOA 2024-06), to redesignate the General Plan Land Use and rezone real properties located at 1719 7th St, 706 De Witt Ave, 701 West Ave, and 707 West Ave.

RECOMMENDATION: That the City Council conduct the public hearing and by separate motion:

1. Adopt City Council Resolution No. 2025- 14, to redesignate the General Plan land use designation of real property located at 1719 7th St, 706 De Witt Ave, 701 West Ave, and 707 West Ave from Commercial-Office to Commercial-Central and adopt an exemption per CEQA Guidelines 15061(b)(3); and

2. Waive the full reading and introduce, by title only, Ordinance No. 2025-03, an ordinance of the City Council of the City of Sanger adopting Zoning Ordinance Map Amendment No. 2024-06, amending the official Zone Map, rezoning from the “C-P” (Administrative and Professional Office) District to “C-3” (Central Commercial) District, for real property located at 1719 7th St, 706 De Witt Ave, 701 West Ave, and 707 West Ave.

H. DEPARTMENT REPORTS

1. SUBJECT: Fiscal Year 2022 Annual Audit Financial Report and Single Audit.

RECOMMENDATION: That the City Council receive and file the Annual Audit Financial Reports and Single Audit for Fiscal Year 2022 as prepared by Mann, Urrutia, Nelson, CPAs & Associates, LLP.

I. CITY MANAGER/STAFF COMMUNICATION
J. REPORTS AND MATTERS INITIATED BY CITY COUNCIL MEMBERS (This portion of the meeting is reserved for the Mayor and Council M embers (i) to make brief reports on boards, committees, and other public agencies, and at public events, (ii) to initiate new matters and to request updates, and to initiate new agenda items. Under this section, the Council may take action only on any items specifically agendized and which meet other requirements for action.) K. ADJOURNMENT
I certify under the penalty of perjury, under the laws of the State of California that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated thi s 14th day of February 2025.

Corina Tamez, City Clerk/Executive Assistant
3 City Council Agenda
February 20, 2025

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ADA COMPLIANCE AND REASONABLE ACCOMMODATIONS POLICY. The Council has adopted a Reasonable Accommodation Policy which is available on the City website at www.ci.sanger.ca.us or upon request by emailing the City Clerk at [email protected] .

The Policy provides a procedure for receiving and resolving requests for accommodation to participate in this meeting. If you need assistance in order to attend this Council meeting or require auxiliary aids or services, e.g., hearing aids or signing services to make a presentation to the Council, please email the City Clerk or call by phone at (559) 876-6300 extension 1350 so such aids or services can be arranged. Accommodations should be requested as early as possible as additional time may be required in order to provide the requested accommodation.

TRANSLATION SERVICES. Translation services in Spanish will be provided upon request.

NOTICE OF A V AILABILITY OF AGENDA DOCUMENTS . Writings related to the agenda are available at Sanger City Hall, 1700 7 th Street, Sanger, CA 93657 and are posted online at www.ci.sanger.ca.us. Writings provided to a majority of the City Council within 72 hours of the meeting regarding any item on this agenda will be made available for public inspection at the City Clerk’s Office located at Sanger City Hall, 1700 7 th Street, Sanger, CA 93567 and will be posted online at www.ci.sanger.ca.us.
4 Minutes of a Regular Meeting of the Sanger City Council THURSDAY , JANUARY 16, 2025
6:00 PM

COUNCIL CHAMBER
1700 7TH Street, Sanger, California 93657
A. CALL TO ORDER
The City Council called their meeting to order at 6:02 PM.

B. OPE

NING CEREMONIES
Th
e invocation was offered by Pastor Paul Canaday.

Th
e flag salute was led by Mayor Pro Tem Daniel Martinez.

Ro
ll Call

Present: Mayor Pro Tem Daniel Martinez, Council Member Esmeralda Hurtado, Council Member Michael Montelongo, Council Member Dolores Melendez

Absent: Mayor Frank Gonzalez
C. AGENDA

APPROV AL, ADDITIONS AND/OR DELETIONS
Ci
ty Manager Nathan Olson removed item G.2.

The Council by motion of Council Member Hurtado approved the agenda as posted and removed item G.2. The motion was seconded by Council Member Montelongo and approved by the following vote:

AYE
S: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ
D. PR

ESENTATIONS

1. Sanger Chamber of Commerce Quarterly Report
Karen Pearson, President of the Sanger Chamber of Commerce, introduced new employee Isaiah Lopez and presented a quarterly report to Council.

E. PUBLIC FORUM
Public Comment:

F-1
5 City Council Minutes
January 16, 2025

Page 2 ends

Kevin Carter requested that a future agenda item be added to discuss changing how the Mayor is selected and consider having five districts and the Council selects a mayor.

Unidentified audience member provided history about how the old council was elected. He said that if the item is put back on the agenda, then the council is selecting a mayor and not the public.

Joseph Rocha said if the City was in a deficit then why did the Fire Chief get a 5% raise.

F. CONSENT CALENDAR

Council Member Hurtado pulled item F-10.

Joseph Rocha pulled items F-4, F-6, F-7, F-8.

The Council by motion of Council Member Montelongo approved Items F-1, F-2, F-3, F-5, and F-9 from the consent calendar. The motion was seconded by Council Member Melendez and approved by the following vote:

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

1. SUBJECT: APPROVED - Minutes of a Joint Meeting held on December 5, 2024; a Special Meeting held on December 17, 2024; and a Regular and Special meetings held on December 19, 2024

2. SUBJECT: INFORMATIONAL ITEM - Police Department Monthly Report for the month of December.

3. SUBJECT: INFORMATIONAL ITEM - Fire Department Monthly Repor t for the month of November.

4. SUBJECT: INFORMATIONAL ITEM - Warrants including check Nos. 93573 through 93706 for the month of December.

Public Comment:

Joseph Rocha said he had questions on check numbers 93706 and 93665 to Deed Construction and why payments are still being made.

City Manager Olson said that the payments are regular monthly payments as per the contract.

Liquidated damages will be issued to the City after final payments are made.

City Engineer Josh Rogers said there have been delays on the Bethel/Almond project and coordinating with PG&E which has been a long process.
6 City Council Minutes
January 16, 2025

Page 3 ends

5. SUBJECT: APPROVED - Payroll for the month of December including Direct Deposit Nos. 65316 through 65560; Payroll check Nos. 60115 through 60151 and Benefit Check Nos. 60128 through 60158.

6. SUBJECT: APPROVED - Extension of the Agreement between the City of Sanger and the Sanger District Chamber of Commerce.

The City Council approved Amendment No. 6 to the Agreement between the City of Sanger and the Sanger District Chamber of Commerce for their contractual services in the amount of $6,666.67 per month through June 30, 2025, and authorized the City Manager to execute.

City Manager Olson reported on the item, noting that instead of renegotiating the contract at this time, the contract was extended to June 2025, with no changes.

Public comment:

Unidentified audience member asked why the contract had increased to $80,000 and that the city should conduct an audit on the Chamber to see how money is spent.

Unidentified audience member said if you want to nickel and dime, then get up and do the work.

Jospeh Rocha said that an audit should be done if there is a deficit.

City Manager Olson said that the cost to put on events has increased . He also said that the Chamber’s programs are audited and it is required to provide a list of expenses.

Karen Pearson said that the Chamber’s contract was at $60,000 and increased to $80,000 two years ago, which has improved the quality of events as well as increased attendance.

The Council by motion of Council Member Montelongo approved item F-6. The motion was seconded by Council Member Hurtado and approved by the following vote:

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

7. SUBJECT: APPROVED - Approval of Resolution 2025- 01, Amending the City’s Fiscal Year 2024-2025 Position Allocation.

The City Council adopt ed Resolution No. 2025- 01 amending the City’s FY2025 position allocation. The amended personnel allocation includes the addition of one (1), new, full-time Parks & Recreation Director and two (2), new, full-time Streets, Parks, Facility workers assigned to the streets division.

Assistant City Manager Michelle Speer presented on item F-7.

City Attorney Montoy said the Council had approved the item at their December 2025 meeting, noting it was a housekeeping item to memorialize into one position. 7 City Council Minutes
January 16, 2025

Page 4 ends

Unidentified audience member, said the City did not have a summer fun program this past summer, which impacted the farm working families. If the city has funding, the program should be brought back to the community and not leave the kids out to have a Recreation Director.

City Manager Olson said that the City will have different summer programs in place this year, which will be managed by a Recreation Director. He noted the recreation department has deficits of $800,000 a year.

The Council by motion of Council Member Montelongo approved item F-7. The motion was seconded by Council Member Melendez and approved by the following vote:

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

8. SUBJECT: APPROVED - Authorization for Out of State Travel The City Council authorize d Out of State travel for City Manager, Community Development Director, Mayor, and Mayor Pro Tem, to attend the ICSC LAS VEGAS convention in Las Vegas, NV , on May 18, 2025, through May 20, 2025.

City Manager Olson presented on item F-8, noting that Assistant City Manager Speer would not be attending the event..

Public comment:

Joseph Rocha said that to save money, only the city manager and the director should attend the event.

The Council by motion of Mayor Pro Tem Martinez approved item F-8. The motion was seconded by Council Member Melendez and approved by the following vote:

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

9. SUBJECT: APPROVED - Professional Services Agreement with Quad Knopf, Inc. dba QK, for CEQA (California Environmental Quality t) Environmental Analysis for anticipated project submitted by DR Horton (Serenade II Single Family Residential Subdivision).

The City Council adopt ed Resolution No. 2025-02 approving a professional services agreement between the City of Sanger and QK, for CEQA (California Environmental Quality Act) Environmental Analysis for an anticipated project, DR Horton Serenade II Single Family Residential Subdivision, and authorized the City Manager to execute on behalf of the City.

8 City Council Minutes
January 16, 2025

Page 5 ends

10. SUBJECT: APPROVED - Sanger Wastewater Plant Determination of Emergency
The City Council adopted Resolution No. 2025- 03, Approving and Ratifying the Director of Emergency Services’ Determination of Emergency at the Sanger Domestic Wastewater Treatment Facility and the Industrial Wastewater Treatment Facility and Authorizing the City Manager to Make R equired Emergency Repairs on Those Facilities Without Competitive Bidding in accordance with Sanger Code Section 2-214(d) and the Public Contract Code.

City Manager Olson presented on item F-10.

Public Comment:

Kevin Carter asked if sewage is still being pushed into the fields?

City Manager Olson said that sewage is still bypassing the digester.

Joseph Rocha asked if everything was now an emergency?

The Council by motion of Council Member Melendez approved item F -10. The motion was seconded by Council Member Hurtado and approved by the following vote:

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

G. DEPARTMENT REPORTS

1. SUBJECT: APPROVED - Claims Authority Ordinance.

The City Council Waived Full Reading and Introduce d Ordinance No. 2025-01 Amending Chapter 1, Article 1 of the Sanger City Code relating to city manager authority on claims against the city.

Assistant City Manager Michelle Speer presented on the item.

Public comment:

Joseph Rocha asked if a third party will always be involved.

The Council by motion of Mayor Pro Tem Martinez waived the Full Reading and Introduced Ordinance No. 2025-01 Amending Chapter 1, Article 1 of the Sanger City Code relating to city manager authority on claims against the city. The motion was seconded by Council Member Montelongo and approved by the following vote:

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

9 City Council Minutes
January 16, 2025

Page 6 ends

2. SUBJECT: TABLED TO NEXT MEETING - Assignment of Sanger’s Elected Officials to Serve as Representatives/Designees on Member Boards, Committees and Commissions
RECOMMENDATION: That the City Council determine assignments to serve as representatives on the following boards, commissions, and committees:

1. Fresno County Council of Governments / Fresno County Rural Transit Agency

2. Five Cities Economic Development Authority – CenterPoint District

3. San Joaquin Valley Air Pollution Control District Special City Selection Committee

4. Southeast Regional Solid Waste Commission

5. Sanger Environmental Fund

6. Upper Kings Basin Integrated Regional Water Management Authority

7. South Kings Groundwater Sustainability Agency

8. Sanger Planning Commission

9. Citizen’s Oversight Committee – Measure S

10. Sanger Youth Council

H. CITY MANAGER/STAFF COMMUNICATION

City Manager Olson encouraged the community to report their concerns via the City’s website “Ask Sanger” for a quick response. He invited the community to attend the next City Manager Roundtable scheduled for January 22, 2025, 6 PM in the Council Chamber for a discussion on the 2025-26 budget. He also reported that crimes in Sanger are down 23% over the year and calls for service are up.

I. REPORTS AND MATTERS INITIATED BY CITY COUNCIL MEMBERS

Mayor Pro Tem Martinez

1. Asked if the contractor would be painting the stripes near the completed project area near Bethel Ave., Lily and Third streets.

2. Appreciates the City’s Fire Department being a good steward by helping with the Los Angeles County fires.

3. In light of the recent New Orleans tragic event, asked for the City to consider having block barriers for future city events and parades.

4. Asked if the Code Enforcement and the Building Departments are fully staffed?

5. Asked if the City could prepare a report listing how other cities elect their mayors and present the information at a future meeting.

Council Member Hurtado

1. Asked to receive regular updates on youth sports programs and senior center needs.

Council Member Montelongo

1. Sanger Unified School District, through the LEAP program, has a free summer program with expanded hours.

2. Thanked the Chamber and staff for their support in the recent Townhall on Human Trafficking and also thanked the school district for partnering with the City.

3. Will be helping the Grean Team in their upcoming community clean up event.

4. Asked for an updated on lighting at Rotary park.

Council Member Melendez

1. Will be at the Green Team event.
10 City Council Minutes
January 16, 2025

Page 7 ends

I. ADJOURNMENT

Being no further business, the Council adjourned their meeting at 7:42 PM.

Attest:

Corina Tamez, City Clerk /Executive Assistant

11 SANGER POLICE DEPARTMENT
Monthly Report
February 20, 2025
Januar
y 2025 Report
JOSHU

A JOHNSON, ACTING POLICE CHIEF
CRIME
TRENDS
• Repo
rted crime fell 15% in January, which marked a fourth consecutive month of lower numbers of reported crime, continuing the trend experienced in 2024, where reported crime fell 22%. Reported violent crime was down 23%, general theft reports fell 25%, and there were 20% fewer auto thefts in the first month of the year than in December 2024. There was another slight increase in reported burglaries in January (6 vs 4) and a 20% increase (5 vs 4) in Arson.

SIG

NIFICANT CALLS FOR SERVICE
• On J
anuary 17th, at approximately 2:20am, officers were dispatched to the 2500 block of Annadale Ave. on a report that a subject was inside the residence armed with a knife and threatening to stab his daughter. When the first officer arrived on scene, he observed the suspect standing out in front of the residence. As the officer exited his patrol car, the subject ran inside the residence and locked the front door. The family had left the residence prior to officers’ arrival and were waiting at the high school for the police to arrive. Officers spoke with the family and confirmed several felonies had been committed including assault with a deadly weapon. They also confirmed no one else other than the suspect was in the residence, and that the suspect possibly had a shotgun in the residence. Officers obtained keys to the residence from the family members. Officers made their way to the front door and attempted knocking and announcing ourselves multiple times with no response. The door was then unlocked utilizing the keys given to the officers by the victims and opened. Again, the officers made several announcements with negative results. Additiona resources were requested: Sanger PD K9, Drone and the Crisis Negotiation Team (CNT). After approximately 3 hours on scene, the FSO Drone located the suspect in the neighbor’s backyard. He jumped back over the fence and attempted to flee back into his residence. Officers were able to cut the suspect off and keep him from barricading himself in his bedroom. He was taken into custody without incident and later transported to FCJ.

Family members all confirmed the suspect had held all of them at knife point and threatened to kill all of them with the knife.

F-2
12 TRAFFIC ENFORCEMENT
One
hundred and forty-seven (147) citations were issued in January, 116 moving violations and 31 non-moving. There were 12 reported traffic collisions, 3 of which involved injuries, 9 non-injury, and none were DUI related.

ARRES
TS
Th
ere were thirty-seven (37) total arrests in January, 17 felony and 20 misdemeanors.

There were 4 DUI arrests 9 Domestic Violence related.

ANIM

AL CONTROL
Ani
mal Control Officers responded to 141 calls for service during the month of January. 29 dogs were picked up during this time period. Additionally, 6 injured animals and 12 deceased animals were picked up. One (1) citation was issued, 3 warnings were given, 3 dogs were reclaimed by their owners, and 10 were “rescued” in January. There were no reported dog bite cases, 6 injured animals were euthanized, and 6 for space issues.

COM

MUNITY EVENTS
Pr
eparations are underway “Class II” of the Department’s “Residents Academy,” commencing in March of this year.
13 Prepared by: Corina Tamez Approved by: _Nathan Olson_____________________

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

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

For the Meeting of: February 20, 2025

Agenda Item No.: F-3

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council
From: Michelle Speer, Assistant City Manager
Subject: Warrants

RECOMMENDATION:

This is not an action item. Warrants including check Nos. 93707 through 93933 for the month of January 2025.

14 apChklst
0111012025 4:35:39PM
Bank: waap WESTAMERICA BANK
Check# Date Vendor
93707 1t10t2025 04418
Voucher:
93708 1t10t2025 11604
Voucher:
1t10t2025 10494
Voucher:
93709
9371 0 1t10t2025 00025
Voucher:
93711 1t10t2025 09144
Voucher:
1t10t2025 07024
Voucher:
93712
93713 1t10t2025 12730
Voucher:
1t10t2025 02278
Voucher:

Page:1
Amount Paid Check Totallnvoice
2417 PET VETS 87706
87786
87451
87455
88118
88257
ADVENTIST HEALTH TOX 2356
AIRGAS USA LLC 9156572108
91 5581 5034
5512835760
9156225587
ALERT-O-LITE, INC, 169102
169142
1 691 04
169489
1 6841 9

AMERICAN RIVER COLLE REGIST
AMERITAS 301379
301 379
301 379
301 379
301 379
AQUA SAFE BACKFLOW I 290056
290148
290053
290149
290055
2901 50
290054
AQUATIC COMMERCIAL II 0617-24A
0529-24p.
lnv Date Descriotion
cREMAT|ON #163145
cREMAT|ON #163999
VET CARE #163999
VET CARE #163879
VET CARE #164409
VET CARE #164536

DRUG/ALCOHOL TESTING
FinalGheck List
Gity of Sanger
11t8t2024
11t10t2025
11t2t2024
11t2t2024
11t22t2024
11t29t2024
12t3t2024
164.00
164.00
236.70
212.40
200.70
189.00
1,064.00
195.87
170.44
297.29
170.44

45.49 144.61

51.57 113.10
145.07
155.00
1,166.80
1,064.00
834.04
499.84
155.00
6,606.65
6,347.29
542.90
12t16t2024
11t19t2024
11t30t2024
12t3t2024
12t19t2024
12t19t2024
12t19t2024
12t30t2024
12t9t2024
12t5t2024
OXYGEN

OXYGEN (MEDICAL)

OXYGEN CYL RENTAL

OXYGEN (MEDICAL)

LANDSCAPE TOOLS

STREET/ELECTRICAL SU PPL

LANDSCAPE EQUIP

LANDSCAPE EQUIP
REGIST/D.RUBY
12t16t2024
12t30t2024
1t6t2025
1t1t2025
12t23t2024
12t23t2024
12t23t2024
12t23t2024
12t23t2024
12t23t2024
12t23t2024
12t23t2024
6t17t2024
5t29t2024
1,940.20
1,074.61
915.00
704.32
1,972.52
163.63
4,080.00
429.11
375.47
437.15
375.47
486.46
205.57
337.33
DENTAL COVERAGE 12113124
DENTAL COVERAGE 12127 124
DENTAL COVERAGE 1 IO3I25

EMP DENTAL INS (JAN)
DENTAL COVERAGE 12120124

CITY BACKFLOW TEST

SPLASH PAD UV (JFK)

KIDDIE POOL FILTER
93714
Page: 1
15 apChkLst
0111012025 4:35:39PM
Bank: waap WESTAMERICA BANK
Gheck# Date Vendor
FinalCheck List
Gity of Sanger
(Continued)
lnvoice lnv Date Descriotion
AT&T MOBILITY 287286160185 11t30t2024 CELL PHN CHRGS-PD #28728 BARRAGAN,CASIMIRO REIMB 12t 13t2024 M I LEAGE 12-12-24
BLUE CROSS OF CALIFO 17513693 11 t27 t2025 oVERPYMT #20240432507 81 Page: 2
Amount Paid Check Total
93715
93716
93717
9371 8
9371 9
93720
93721
93722
93723
93724
93725
93726
93727
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
07501
12739
11413
12023
11599
09934
12745
00922
09872
08477
3,691.55

42.34 1,134.44
265.43
300.00
1,652.89
1,152.27
-117.42
987.52
285.00
285.00
285.00
285.00
285.00
142.35
756.54
737.35
239.61
242.98

46.08 283.38
2,677.83
519.73
1,697.73
250.00
3,691.55

42.34 1,134.44
565.43
1,652.89
2,022.37
1,425.00
142.35
1,493.89
812.05
4,895.29
250.00
1,829.20
1t10t2025 02464
Voucher:

BOOT BARN INC 435459
435458
CANON FINANCIAL SERV 36872073

CENCALAUTO&TRUCKI NOV
871 985
DEEC
CENTRAL VALLEY TOXIC( 3380524
338052B
338049
338051A
338051 B
CHACON,PATRICIAA Ref000105229
CHEVROLET BUICK GMC 173045
coMcAST 227382803
225428334
COMCASTCABLE 230483
234428
5646
215187
cooKs coMMU NlcATror 1 59436
159294
1 59453

CORONADO, JESUS REIMB

COTIVITIHEALTHCARE REFUND
12t23t2024 SAFETY BOOTS (BARBA)
12t23t2024 SAFETY BOOTS (D.LOPEZ)
12t 13t2024 COP| ER LEASE (12t 1 t24-12t31
11 I3OI2O24 AUTOMOTIVE PARTS
12t 19 t2024 CREDTT #87 07 58
12131 12024 AUTOMOTIVE PARTS
1013112024 DRUG SCREEN
1013112024 DRUG SCREEN
1013112024 DRUG SCREEN
1013112024 DRUG SCREEN
1013112024 DRUG SCREEN
1212612024 UB Refund Cst #00026629
12t26t2024 VEHC MATNT'17 CHEV 4,475.60 4,475.60
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
12t15t2024
12t1t2024
12t3t2024
12t7t2024
12t8t2024
12t1912024
12t5t2024
12t31t2024
12t26t2024
1t4t2025
1t10t2025 02714
Voucher:
1t10t2025 12290
Voucher:
1t10t2025 10765
Voucher:

ETHERNET SRVS (501 ACAD)
ETHERNET SRV (DSPCH) #97
TNTERNET CAM (501 ACAD) #
INTERNET SRV-PD #81 55500
CABLE SRV-PD #81 555001 60(
I NTERNET SRV #81 555001 60:

VEHC SPEAKER INTALL

BEAR MTN REPEATER

SPEAKER INSTALL

PARAMEDIC RENEWAL
93728 12t5t2024 oVERPMT #20231637 47 1,829.20
Page:2
16 apChklst
0111012025 4:35:39PM
Bank : waap WESTAMERICA BANK
Check # Date Vendor
(Continued)
lnvoice
COUNTY OF FRESNO, TR 353393
lnv Date Descriotion
1212312024 DEVICE REGIST FEE
Page: 3
Amount Paid Gheck Total
728.80 728.80
FinalCheck List
Gity of Sanger
93729
93730
93731
93732
93733
93734
93735
93736
93737
93738
93739
93740
93741
93742
1t10t2025
Voucher:
1t10t2025
Voucher:
1t1012025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
01611
11727
12618
00245
11435
12752
12733
12559
08950
11329
12473
12746
05055
03787
241473
242252
25-201001
24-0137
785885
781 358
5254
5254
5423
5056
677730
6777307
4773657
12t2t2024
12t2t2024
1t1t2025
12t1t2024
12t23t2024
12t4t2024
12t10t2024
12t10t2024
12t10t2024
12t10t2024
1t8t2025
1t8t2025
11t26t2024
650.00
959.00
39,215.00
39,215.00
245.O0
1,341.00
4,314.24
3,771.44
1,975.55
2,579.46
463.17
-37.17
10,061.42
504.00
559,084.76
3,281.00
240.00
151 .00

85.00 547.18
547.18
547.18
580.00
1,609.00
78,430.00
1,586.00
12,640.69
426.00
10,061.42
504.00
559,084.76
3,281.00
240.00
151.00

85.00 2,221.54
CSG CONSULTANTS INC.

CUSTOMIZED WATER SY

DEPARTMENT OF JUSTIC

DEROTIC EMERGENCY E

DINN BROS INC

DREAMSEATS LLC
EAGLESHIELD PEST CON 10442
EMMETTVALLEYCONSTI 1
ENERPOWER 73304
FLORES, HECTOR 384839
FLORES, ROSENDO Ref000105230
FRESNO ALARM COMPAI\ 26938

FIRE PLAN REVIEW SRVCS
BUILDING PLAN REVIEW SR\

O&M NANO BUBBLE - JAN

O&M NANO GENERATOR - DI

ALCOHOL TESTING

LIVE SCANS SRV
SERVICE & PARTS #120
SERVICE & PARTS #120
SERVICE & PARTS #120
SERVICE & PARTS #120

BTR RIBBONS

SALES TAX

RECLINERS

PEST CONTROL SVS (DEC)
BETHELAVE REHAB/PMT1
OCT-RATE SAVINGS -WELL 6

TABLE LINEN RNTL
UB Refund Cst#00026745

ALARM MONITOR
12t31t2024
12t17t2024
12t16t2024
12t23t2024
12t26t2024
1t1t2025
FRESNO COUNTY FIREP 2782
2783
2781
2810
1211612024 VEHC GRAPHICS & INSTALL
1211612024 VEHC GRAPHICS & INSTALL
1211612024 VEHC GRAPHICS & INSTALL.
1212412024 T120 PUMP TEST
Page: 3
17 apchklst
0111012025 4:35:39PM
Bank : waap WESTAMERICA BANK
Check # Date Vendor
93743 1t10t2025 04867
Voucher:
(Continued)
lnvoice
FRESNO COUNTY SHERII 21947
22000
22075
22169
21835
22265
22318
FRESNO OXYGEN, INC. 63498800
91685405
GLEIM CROWN PUMP, IN 41614

GONZALEZ, EDGAR REIMB

GONZALEZ, FRANK PERDIEM
GUERRERO, GUADALU Pt Ref0001 05225
HALTCO LLC 20241130
HARTFORD-PRIORITY AC 8691 69
HEALTH MANAGEMENT A 207681 -9
HERRERA, RAULR. DEC2O24
HERWALDT MOTORSPOF 35325
rrRoN, tNc. 679282
695553
679285
J'S COMMUNICATIONS. lt' 70361
lnv Date Descriotion

DISPATCH SVCS - AUG

DISPATCH SVCS - SEP

DISPATCH SVCS - OCT

DISPATCH SVCS - NOV

DISPATCH SVCS - JULY

DISPATCH SVCS - DEC

DISPATCH SVCS - JAN

CYL RENTAL POOL

PRIMARY EFFLUENT PUMP
Page: 4
Amount Paid Check Total
36,059.51
36,059.51
36,059.51
36,059.51
36,059.51
36,059.51
39,271.93
334.70
114.00
14,459.56
255,628.99
448.70
14,459.56

53.27 405.24

29.18 280.65
3,494"74
337.50
500.00

80.61 53.27
405.24

29.18 280.65
3,494.74
337.50
500.00

80.61 FinalCheck List
City of Sanger
8t1t2024
9t3t2024
10t1t2024
11t1t2024
7t1t2024
12t2t2024
1t2t2025
12t23t2024
12t31t2024
12t16t2024
93744
93745
93746
93747
93748
93749
93750
93751
93752
93753
93754
93755
00331
00354
12675
10524
12741
12253
08753
11282
06047
06572
10263
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
12t23t2024
1t3t2025
12t26t2024
11t30t2024
1t1t2025
12t512024
12t19t2024
12t1712024
MILEAGE PE12113124
PER DtEM 1t21-1t24t25
UB Refund Cst#00018989
SUPPLIES (K9)

EMP LTD & LIFE INS-JAN

CONSULTING (MEDICARE)
PRE.EMP POLYGRAPHS
MOTOR MAINT'20 BMW
511212024 ITRON LEAK DETECT 6601
12t12t2024 trRON SWHW-7099
5t12t2024 TTRON HOST SVC #6602
1211012024 SAFETY LIGHTS VEHC 105
2,712.98
3,730.30
31,323.52
250.07
37,766.80
250.071t10t2025 03072
Voucher:
1t10t2025 11757
Voucher:
2,552.4593756 KINGS INDUSTRIAL OCC 263775 121 11 12024 PRE-EMP PHYSICALS 2,552.45 Page:4
18 apGhkLst
0111012025 4:35:39PM
Bank: waap WESTAMERICA BANK
Check# Date Vendor
(Continued)
lnvoice
KINGS WATERALLIANCE 339
340
KOEFRAN 635422
LIFE ASSIST, INC. 1531507
1523382
1523344
1539922
1 536230
LOPEZ PALOMAR, MARTI- RCfOOOI 05232
Page: 5
Amount Paid Check Totallnv Date Descriotion
111112024 MEMBERSHIP DUES
111112024 MEMBERSHIP DUES
12131 12024 ACO FREEZERS
11 12512024 AMB SUPPLIES
1012812024 MED SUPPLI ES
1012812024 MED SUPPLI ES
1212312024 MED SU PPLI ES
121 11 12024 MED SU PPLIES
1212612024 UB Refund Cst #00027881
FinalCheck List
Gity of Sanger
93757
93758
93759
93760
93761
93762
93763
93764
93765
93766
93767
93768
93769
93770
93771
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
11997
11627
12749
02223
06438
00534
12748
12556
12431
12226
06571
11146
06706
06909
12743
9,439.00
19,166.00
350.00
1,154.27

22.77 800.00
2,714.40
2,577.87
1,277.34
756.73
2,876.33
110.02

68.34 22.78
424.05
28,605.00
350.00
1,154.27

22.77 800.00
10,202.67
110.02

91.12 424.05
KRC SAFETY CO INC 66748 121 1612024 REPAIR BOARD
LANGUAGE LINE SERVIC 11467467 11 I3O 12024 TRANSLATION SRV LAW & ASSOCIATES INVE 24-208 11 127 12024 BACKGRD I NV.PD 1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:

LOPEZ, ALEX REIMB
REIMB
LR FENCE COMPANY INC 180
MAACO 64181
METRO UNIFORM & ACCI 289757
289497
289096
MGT OF AMERICA CONST 60806
MICHAEL'S TOWING 3
MIGHTY MART INC. 123124
12t23t2024 MTLEAGE PE 11129124
12t23t2024 MTLEAGE PE 12t27 t24
11412025 FENCE REPAIR - ACADEMY/I!
1OI2I2O25 VEHC MAINT'19 CHEV
12t23t2024 UNrF SUPPLTES (PD)
12fi612024 UNIF SUPPLIES (PD)
12t6t2024 UN|F SUPPLY (PD EXPLRS)
1012812024 CONSULTING COST CLAIMS
1211012024 VEHC TOWSTORAGE'13 CH
12t31 t2024 FUEL (MOTORS)
1212612024 UB Refund Cst #00024814
2,576.94 2,576.94
902.19
218.32

30.23 1,300.00
1,150.74
1,300.00
875.00
215.86
161.81
875.00
215.86
MIGUEL MEJIA, FLORENT RCfOOO105227 161.81
Page: 5
19 apchklst
011'1012025 4:35:39PM
Bank : waap WESTAMERICA BANK
Gheck# Date Vendor
(Continued)
lnvoice
MINERAL KING PUBLISHII 715941
716022

MISSION LINEN SUPPLY DEC

MODIVCARE REFUND
REFUND
MOORE TWINING ASSOC 4149042
4148693
4149051
4149481
4149294
4149104
51 31 368

MUNOZ, BERTHA REIMB
Page: 6
Amount Paid Check Totallnv Date Descriotion
1213112024 ADS - PLANNING COMM
12t31t2024 PUBLTC NOTICE - ORD 2024-(
1213112024 PW UNIFORM/LINEN SRV
FinalCheck List
Gity of Sanger
93772
93773
93774
93775
93776
93777
93778
93779
93780
93781
93782
93783
93784
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
00811
00596
12718
08962
1t10t2025 12164
Voucher:
1t10t2025 11735
Voucher:
1t1012025 12747
Voucher:
1t10t2025 08739
Voucher:

O'REILLYAUTO PARTS

PACE SUPPLY CORP
PMSI
270.00
360.00
3,192.17
1,155.60
990.03

43.00 160.00
405.00
200.00
180.00
202.00
582.00

90.00 200.00

47.72 476.17
-44.00
246.70

20.21 41.73
620.17
642.00
1,189.14
1,934.52
5,703.02
630.00
3,192.17
2,145.63
12t31t2024
12t31t2024
12t1812024
12t12t2024
12t19t2024
12t31t2024
12t26t2024
12t20t2024
1t7t2025
1t3t2025
oVERPYMT #2024119536
OVERPYMT #4072006

WATER SAMPLING

WATER TESTING

WATER SAMPLING

WATER TESTING

WATER SAMPLING

GYM (OCT/NOV/DEC)
BATTERY'12 CHEV
cREDtT #2774-168009

BATTERY

HEADLIGHT BULB
WIPER BLADES #S98

WATER METER BOXES
1,772.00

90.00 NAVTA BENEFTT SOLUTIO 10922649 12t3112024 COBRACOVERAGE (DEC) OLEAVILLA, LIDIA MAGD/ Ref000105231 1212612024 UB Refund Cst #00027628 200.00

47.72 740.81
620.17
642.00
3,123.66
5,703.02
455.50
168009
168030
165217
166272
169960
1 99947658
12t12t2024
12t12t2024
11t27t2024
12t3t2024
12t24t2024
10t25t20241t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
11930
10475
03989
12348
0071 9
277246
PROFESSIONAL PRINT & 123804
123806
PROFESSIONAL SALES & 32108
8t21t2024 HVAC MAINT
1213112024 UTILITY BILLING SRVS
12t30t2024 INSERTS (SWEEPING MAP)
11 127 12024 A357 REPAI R/PARTS
R & S ERECTTON CO, INC 137826 12t31t2024 DOOR SRV 455.50 Page: 6
20 apGhklst
O'l,{OI2O25 4:35:39PM
Bank: waap WESTAMERICA BANK
Check # Date Vendor
(Continued)
lnvoice
RAMIREZ, MAYRA RefOOO1O5226
RANDSTAD 35527439
35558865
35558862
35583841
35583838
RANGEL"**, JACQUELINE Ref000105224
Page: 7
Amount Paid Gheck Total
157.48 157.48
1,232.84
1,066.24
799.68
533.12
1,066.24
100.00
4,698.12
100.00
508.63
226.80

16.59 20,491.73
508.63
226.80

16.59 20,491.73
lnv Date Descriotion
1212612024 UB Refund Cst #00021487
1211512024 TEMP LABOR SRV
1212212024 TEMP LABOR SRV
1212212024 TEMP LABOR SRV
1212912024 TEMP LABOR SRV
1212912024 TEMP LABOR SRV
1212612024 UB Refund Csl#00017022
FinalGheck List
City of Sanger
93785
93786
93787
93788
93789
93790
93791
93792
93793
93794
93795
93796
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
12740
12513
1 0823
12744
03709
07309
1t10t2025 12742
Voucher:
1t10t2025 02489
Voucher:

REXEL USA INC 141346090001 12t19t2024 STREET LIGHTING
REYES, ROSA DEC 121 1 12024 ZUMBA INSTRUCTOR
RODRIGUEZ, MARISSAAI Ref000105228 1212612024 UB Refund Cst #00024917 SILVA'S OIL COMPANY IN( DEC 12t31t2024 GASOLTNE

SOUTH CO VETERINARY
1t10t2025 02536
Voucher:
1t10t2025 00967
Voucher:
1t10t2025 11796
Voucher:
1t10t2025 09363
Voucher:
287270
287311
287438
24288125
9410545
1 0553809
24288134
1 0553809
282206
282466
542434
542307
1 58965245-0004
12t17t2024
12t18t2024
12t27t2024
1t1t2025
1t1t2025
12t28t2024
1t1t2025
11t30t2024
12t4t2024
12t4t2024
12t23t2024
12t16t2024
12t13t2024

47.00 94.00

94.00 75.93

26.48 64.94

60.47 84.87
46,915.00
46,915.00
369.67
1,124.98
581.52
235.00
312.69
93,830.00
1,494.65
581.52

SPARKLETTS

STATE WATER RESOURC

SUBURBAN PROPANE

SUNBELT RENTALS INC

ACO SRVS

BOTTLED WATER (SENIOR C

BOTTLED WATER (FI NANCE)

BOTTLED WATER - PD

BOTTLED WATER (BOXING)

BOTTLED WATER - PD
5D100115002 PERMIT
5D100115001 PERMTT

PROPANE

BREHLER SQUARE TREE LIG
Page: 7
21 apChkLst
011'1012025 4:35:39PM
Bank : waap WESTAMERICA BANK
Gheck # Date Vendor
93797 1t10t2025 10973
Voucher:
(Continued)
lnvoice
SUPERIOR POOL PRODU 2029617
2029624
2029769
2029721
2029794
2029668
2029771
2029772
2029773
SWANSON FAHRNEY FOI 10135
SWANSON-FAHRNEY FOI 248486
lnv Date Descriotion
FinalCheck List
City of Sanger
(WELL2A)
(wELL6)
(wELL25)
VEHC MAINT'21 FORD
WATER SYSTEM FEE ID#101(

WWTP ELECTRICAL REP

MILEAGE - DEC

ELETRICAL MAINT WWTP

MEDIAAD (PLNG COMM)
PER DtEM 11t5-11t8t24
Page: 8
Amount Paid Gheck Total
601.41
675.17
1,558.08
721.50
779.04
934.27
784.45
675.17
679.86
53,229.64
7,408.95
53,229.64
1 ,188.85
26,407.08
2,000.00

34.30 444.O0

80.00 59.45
1 ,188.85
26,407.08
2,000.00

34.30 444.00

80.00 59.45
12t4t2024
12t5t2024
12t20t2024
12t18t2024
12t24t2024
12t12t2024
12t20t2024
12t20t2024
12t20t2024
10t14t2024
12t13t2024
12t20t2024
12t28t2024
12t31t2024
12t23t2024
12122t2024
1t8t2025
(wELL8)
(WELLTA)
(WELL16)
(wELL9)
(WELL14)

BULK CHLORINE

WWTP CHEM

BULK CHLORINE

BULK CHLORINE
2025 FORD EX93798
93799
93800
93801
93802
93803
93804
93805
93806
93807
93808
93809
9381 0
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher:
1t10t2025
Voucher.
08757
04691
01732
09275
1 0860
12252
09467
10180
08821
10448
09303
03878
04768
1047852
SWTl

SWRCBACCOUNTING

SYTECH AUTOMATION

TAMEZ, CORINA

TELSTAR INSTRUMENTS

THE SANGER SCENE

TREVINO, CYNTHIA

UNITY IT

UNWIRED BROADBAND II

US BANK

US POSTAL SERVICE-QU,

USA BLUE BOOK
REIMB
124696
777

PERDIEM
367462
367359
2207877
6244
62447
8132076
557222
573291
11212025 IT SRVS - PD
12t2t2024 lT SRVS - PD
12t30t2024 BROADBAND (YRD)
1211612024 CALCARD PMT
1211612024 SALES TAX
1t2t2025 POSTAGE-08132076
121312024 LAB SUPPLIES
1211912024 SAMPLE BOTTLES
2,716.64
4,041.28
259.99
20,995.21
-4.27
1,000.00
266.81
444.87
6,757.92
259.99
20,990.94
1,000.00
711.68
Page: 8
22 apChklst
0111012025 4:35:39PM
Bank: waap WESTAMERICA BANK
Check# Date Vendor
(Continued)
lnvoice

VALENCIA, CHARLENE REFUND
VERIZON WIRELESS 6101097857
vsP 30020687
30020687
30020687

WADDLE, CHRISTOPHER REIMB
WILLY CHERRY PT INC 1

WOODS, STEVE REIMB
YAMABE & HORN ENGINE 52269
52273
51251
52253

ZIM INDUSTRIES INC RETENTION
ZWEIGLE SEPTIC SERVI( 41107
FinalCheck List
City of Sanger
lnv Date Descriotion
12t9t2024 CC MPR DEPOSTT 5-10-25
121 1312024 TOUGH BOOK COM PUTERS
121 1912024 COBRA VTSTON r NS-JAN
1211912024 RETIREES VISION INS-JAN
1211912024 EMP VISION INS-JAN
12t27t2024 FUEL #T120
Page: 9
Amount Paid Gheck Total
245.00 245.OO
266.07 266.07
101.02

8.22 2,140.56
281.47
2,249.80
281.47
1,350.00

64.45 5,640.05
1,655.50
460.00
258.75
29,528.95
8,014.30
29,528.95
93811
93812
9381 3
93814
9381 5
93816
9381 7
9381 8
9381 I
1t10t2025 12750
Voucher:
1t10t2025 08709
Voucher:
1t10t2025 04798
Voucher:
1t10t2025 07760
Voucher:
1t10t2025 12751
Voucher:
1t10t2025 12216
Voucher:
1t10t2025 00931
Voucher:
1t10t2025 02394
Voucher:
1t1012025 04596
Voucher:
11 12612024 FASCIAL COUNTERSTRAI N S 1,350.00
12t30t2024 MTLEAGE PE 12t27t24 64.45
11t15t2024
11t15t2024
6t10t2024
11t15t2024
1t9t2025

FIRE STAT REMODEL
CUP 2022-01 PITMAN
CUP 2022-01 PITMAN
SPR2O22-02 SURF THRU CAF
WELL 19 RETENTION
1t3t2025 TOTLET/HANDWASH (RANGE' 225.00 225.00
SubtotalforWESTAMERICABANK: 1,381,839.87
Page. 9
23 apchklst
01l1Ol2O25 4:35:39PM
FinalCheck List
City of Sanger
Page: 10
Grand Total All Checks: 1,381,839.87113 checks in this report.

Page: 10
24 apChkLst
0112412025 3:20:41PM
Bank: waap WESTAMERIGA BANK
Check# Date Vendor
FinalCheck List
Gity of Sanger
Page:1
Amount Paid Check Totallnv Date Descriotion
112112025 GAS & ELECTRIC SRV
1t7t2025 PER D|EM 1t22-1t25t25
12130t2024 PER DtEM 1t19-1t22t25
11812025 PER D|EM 1t21-1t23t25
12131 12024 HARDWARE/JAN ITORIAL SU F
11612025 DRUG/ALCOHOLTESTING
1213112024 OXYGEN CYL RENTAL
12t31 t2024 OXYGEN (MEDTCAL)
12t20t2024 ALARM MONTTOR (PD)
12425
93820
93821
93822
93823
93824
93825
93826
93827
93828
93829
93830
93831
93832
93833
1t24t2025
Voucher:
1t17t2025
Voucher:
1t17t2025
Voucher:
1t17t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
02737
081 51
10972
12757
00175
11604
10494
1 0738
00025
04173
07024
04701
03697
07501
07501
Invoice
JAN

PERDIEM

NOV/DEC
2380
551 3544096
91 56955032
704591
227,044.95
193.50
191.50
185.00
11 ,599.67
286.00
305.70
204.40

35.00 10.82
194.60

47.50 266.85
141.27
450.00
1,488.00
1,402.62
362.47
3,631.82
3,691.55
762.11
227,044.95
193.50
191.50
185.00
11,599.67
286.00

PACIFIC GAS & ELECTRIC

GARZA, RAMIRO

JOHNSON, JOSHUA

HERNANDEZ, ANDREINA

ACADEMY HARDWARE

ADVENTIST HEALTH TOX

AIRGAS USA LLC

ALARMWATCH
51 0.1 0

35.00 ALERT-O-LITE, rNC. 170232
170228
170226
170229
170230
ALL VALLEY SPRAY SERV 973137
AMERITAS 301 379
301 379
54661APACHE SMOG INC

ARROW ELECTRIC
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t12t2025

CHAINSAW MAINT

POLE TRIMMER REPAIR
BLOWER

REPAIR BLOWER

REPAIR BLOWER
WEED CONTROL1t24t2025
Voucher:
1t24t2025
Voucher:
1t2412025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t13t2025
1t21t2025
1t7t2025
DENTAL COVERAGE 1 I1OI25
DENTAL COVERAGE 1 I 17 125
CAPS #421
661.04
450.00
2,890.62
362.47
3,631.82
3,691.55
762.11

AT&T MOBILITY
AT&T MOBILIry
6639
287286160185
287305911613
1212712024 WELL 25 MOTOR REPAIR
12t31t2024 CELL PHN CHRGS-PD #28728,
1t2t2025 CELL PHN CHRGS (PWENF)
Page: 1
25 apChkLst
0112412025 3:20:41PM
Bank : waap WESTAMERICA BANK
Check# Date Vendor
(Continued)
lnvoice

AT&T MOBILITY

AT&T MOBILITY
BEHAVIOR ANALYSIS TRI 11
10 BLUE CROSS OF CALIFOI REFUND
Page: 2
Amount Paid Gheck TotalInv Date Description
831514171 12t19t2024 CELL pHN CHRGS #83151417
287288454255 1t2t2025 CELL pHN CHRGS-FD #28728
FinalCheck List
City of Sanger
1t3t2025
1t3t2025
1t7t2025
150.00
150.00
1,118.37
93834
93835
93836
93837
93838
93839
93840
93841
93842
93843
93844
93845
93846
93847
93848
93849
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher.
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
07501
07501
12555
11413
08801
1 0880
12008
10820
08352
11599
001 33
12760
09872
08477
BMI

BROWNING CONTRACTC

BRYANT JOLLEY CPA

BSN SPORTS, LLC

CA BLDG STANDARDS C(

CANON FINANCIAL SERV

CENTRAL SAN JOAQUIN'
2134903
REFUND
01 0625
928403164
928382954
sB1473
37555669
195
1t2t2025
1t16t2025
1t6t2025
COURSE REGIST (A.NELSON
COURSE REGIST (J. INOSTRC
OVERPYMT #4080778

MUSIC LIC

HYDRT METER DEPOSIT

AUDIT SRV SUPPORT
446.00

46.98 2,450.00
1 ,010.97
3,252.44
539.40

50.00 35.00
741.68
2,988.37
161 .18
252.98
269.93
523.80
540.85
482.47
540.85
482.47
300.00
1,118"37
446.00

46.98 2,450.00
4,263.41
539.40
1,737.53
395,747.00

85.00 3,730.05
684.09
523.80
185.00
7,000.00

CERDA, HEATHER REFUND
REFUND
coMcAST 229273451
229357006
COMCAST CABLE 459330
234428
230483
CoRELOGTC SOLUTTONS 30754230

CPRS REGIST
11212025 YBB T.SHIRTS
12t28t2024 YBB T-SH|RTS
1 t12t2025 581473 QTR4 2024
111712025 TINY TOT - CERDA
1t17t2025 YBB - CERDA
1t1t2025 ETHERNET SRV (DSPCH) #9€
1t1t2025 TELECOMM SRVS #90535785
1212612024 I NTERNET SRV-FD #81 55500'
11712025 INTERNET SRV-PD #8155500
1t3t2025 TNTERNET CAM (501 ACAD) #
1213112024 METRO SCAN SRV
111212025 COPIER LEASES & USAGE 1,737.53
12t16t2024 WORKERS COMP/L|AB PROC 395,747.00
1t24t2025 05241
Voucher:
1t24t2025 03589
Voucher:
1t24t2025 11262
Voucher:
1I1OI2O25 MEMBERSHIP FEE #128289 185.00
93850 CRISCOM COMPANY, THI 27 1436 1t15t2025 GRANT WR|T|NG SRV (FEB 2 7,000.00 Page:2
26 apGhklst
0112412025 3:20:41PM
waap WESTAMERICA BANK
Date Vendor
(Continued)
lnvoice
DEPARTMENT OF CONSE SMIPQTR4
DEPARTMENT OF JUSTIC 791466
787650

DIEDE CONSTRUCTION, I REFUND
EMBER INK GARMENT PF 7432
ENTERPRISE FM TRUST 5206262
EVERYTHING2GO-COM EX354A15

FREEDOM FOREVER LLC REFUND
FRESNO ALARM COMPAI\ 26829
FRESNO COUNTY DEPT ( 5995

FRESNO COUNTY RURAT OCT-DEC
FRESNO COU NTY TAX C( 32202024
31406341
31406350S
33207134
33221003
33207133
33209034
33207132

FRONTIER JAN

GALLARDO, RICHARD

GAR BENNETT, LLC
Page: 3
Amount Paid Check Totallnv Date Description
SMIP QTR4 2024

ALCOHOL TESTING

LIVE SCANS SRV

HYDRANT METER DEPOSIT

SHIRTS - OTS
CAR RENTL (J. JOHNSON) #6
BOOK SHELF/DESI</CABI NET
PLAN CHECK#240852

ALARM MONITOR (CITY YRD)

DISPATCH SRV - JAN

PUBLIC TRANSIT PASSES OC
FinalGheck List
City of Sanger
Bank
Gheck #
93851
93852
93853
93854
93855
93856
93857
93858
93859
93860
93861
93862
93863
93864
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
00243
00245
12485
12756
11324
11756
11373
05055
0031 I
00322
01577
1t12t2025
1t10t2025
1t6t2025
1t16t2025
12t20t2024
12t5t2024
12t24t2024
12t26t2024
12t1t2024
1t2t2025
1t11t2025
1,353.90

35.00 909.00
468.99
233.23
1,665.20
2,734.43
125.00

85.00 1,489.00

17.50 160.1 6
103.95

13.12 12.91

10.75 196.09

79.80 63.25
5,498.31

35.00 1,353.90
944.00
468.99
233.23
1,665.20
2,734.43
125.00

85.00 1,489.00
17 "50
640.03
5,498.31

35.00 572.83
1t23t2025
1t23t2025
1t23t2025
1t23t2025
1t23t2025
1t23t2025
1t23t2025
112312025
1t7t2025
PROP T Pd, #32202024 (S. I N Dt,
PROP TAX #31406341 (WOO[
PROP TAX #314063505 (SR18
PROP rAX #33207 1 34 (Kr NGS
PROP T AX #33221003 (KI NGS
PROP TAx #33207 1 33 (Kr NGS
PROP TAX #33209034 (ACAD/
PROP TAX #33207132 (KTNGS
TELEPHONE SRV1t24t2025 10345
Voucher:
1t24t2025 12754
Voucher:
1t24t2025 11714
Voucher:

REFUND 1213112024 YBB - GALLARDO
165773 121 11 12024 WEED ABATEMENT 572.83
Page: 3
27 apChklst
0112412025 3:20:41PM
Bank : waap WESTAMERICA BANK
Check# Date Vendor
FinalGheck List
City of Sanger
lnv Date Description
MILEAGE PE 113125

SUPPLIES

CORD REEL
KEYS

CONSULTING (MEDICARE)

MED WASTE (SHARPS)

FINANCE CHARGE

BATTERY

MEMBERSHIP RENEWAL

DISPOSAL RATE STUDY
Page: 4
Amount Paid Check Total

34.84 34.84
262.57
728.67

47.99 1,207.50
262.57
728.67

47.99 1,207.50
(Continued)
lnvoice
93865
93866
93867
93868
93869
93870
93871
93872
93873
93874
93875
93876
93877
93878
1t24t2025
Voucher:
1t2412025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1124t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
12675
06920
0041 9
00382
11282
11226
06572
1 0651
09581
061 50
11602
REIMB
5495984
9341 61 8669
1 029230689
202072-36
192434
194462
35365
c426675
1t10t2025
1t15t2025
12t10t2024
1t3t2025
1t14t2025
11t30t2024
12t31t2024
1t9t2025
1t12t2025
1t14t2025
1 50.1 3

3.06 299.22
700.00
350.00
710.00
690.00
720.00
720.00
725.00

30.00 54.00
420.00

14.53 1,108.55
154.99
1 53.1 I
299.22
1,050.00
3,565.00
504.00

14.53 1,263.54

GONZALEZ, EDGAR

GORDON INDUSTRIAL
GRAINGER, INC.

HAVEN'S SECURITY INC

HEALTH MANAGEMENTA

HEALTHWISE SERVICES

HERWALDT MOTORSPOF
IAPE
INTERSTATE GAS SERVI( 7021838

65.00 65.00
4,248.95 4,248.95
1t24t2025 11757
Voucher:
1t24t2025 02223
Voucher:
1t24t2025 10019
Voucher:

KAWAGOE, PHD, KENT M

KEVIN'S CONCRETE PUM

KINGS INDUSTRIAL OCC

LANGUAGE LINE SERVIC
DEC2O24-FD
ocT2024-PD
1741
1752
1743
1746
1644
268783
268806
268893
1 1 505683
12t31t2024
10t31t2024
10t18t2024
10t29t2024
10t23t2024
10t25t2024
10t15t2024
1t10t2025
1t10t2025
1t10t2025
12t31t2024

PRE-EMP PSYCH EXAMS

CONCRETE PUMPING (JFK)

DRUG SCREEN - REC

TB TEST

DRUG SCREEN

TRANSLATION SRV
LES SCHWAB TIRES 56400391813
56400388211
11912025 TIRE REP- PD
121212024 TIRE REPAIR (PW)
Page: 4
28 apGhklst
0112412025 3:20t41PM
Bank : waap WESTAMERICA BANK
Gheck# Date Vendor
93879 1t24t2025 00533
Voucher:
93880 1t24t2025 00534
Voucher:
1t24t2025 12556
Voucher:
1t24t2025 02614
Voucher:
93881
93882
93883 1t24t2025 11419
Voucher:
1t24t2025 06571
Voucher:
93884
(Continued)
LIEBERT CASSIDY WHITI\
LIFEASSIST, INC.

LOPEZ, ALEX

LOZANO SMITH

LUCIDO FAMILY PARTNEF
lnv Date Descriotion
FinalGheck List
City of Sanger
Page: 5
Amount Paid Check Totallnvoice
279863
282954
283831
282955
1542668
1544708
REIMB
2232748
2234946
2234945
2235208
94599
10t31t2024
11t30t2024
11t30t2024
11t3012024
1t6t2025
1t10t2025
1t5t2025

PROF LEGAL SRVS

MED SUPPLIES

BLANKETS
MILEAGE PE 1I1OI25
360.00
855.00
600.00
10,047.00
1,465.87
970.70

22.78 3,105.06
118.50
829.50
877.50
2,520.00

9.73 132.54
141.23
196,372.18
929.57
270.00
11,862.00
2,436.57

22.78 4,930.56
2,520.00
283.50
197 ,301"75
270.00
43,164.15
93885
93886
93887
1t24t2025 09920
Voucher:
1t24t2025 00811
Voucher:
1t24t2025 08717
Voucher:

METRO UNIFORM & ACCI 286185
290583
290400
MID VALLEY DISPOSAL 113024
3016381
MINERAL KING PUBLISHII 715940
MONTOY LAW CORPORA 9035
1111312024 PROF LEGAL SRVS
121612024 PROF LEGAL SRVS
121612024 PROF LEGAL SRVS
112212025 PROF LEGAL SRVS
11612025 LEASE 106-107-114(JAN/FEB'
9t27t2024 UN|F SUPPLY (PD EXPLRS)
111312025 UNIF SUPPLIES (PD)
11812025 UNIF SUPPLIES (PD)
1113012024 DISPOSAL SRVS - NOV 24
7 13112024 COMPOST MATERIAL
12t31t2024 ADS
12112t2024 PROF LEGAL SERVTCES (NO\ 43,164.15
Page: 5
29 apChkLst
0112412025 3:20:41PM
FinalGheck List
Gity of Sanger
Page: 6
Amount Paid Gheck Total
Bank
Check #
93888
93889
93890
93891
93892
93893
93894
93895
waap WESTAMERICA BANK
Date Vendor
1t24t2025 08962
Voucher:
(Continued)
lnvoice lnv Date Descriotion

MOORE TWININGASSOC

MORENO, JACOB
10131 12024 WATER SAMPLING
11912025 WATER SAMPLING
1 I1OI2O25 WATER SAMPLING
11912025 WATER TESTING
1 117 12025 WATER TESTING
1 117 12025 WATER TESTING
1117 12025 WATER TESTING
1117 12025 WATER TESTING
111612025 WATER TESTING
1 11312025 WATER SAMPLING
1 11412025 WATER SAMPLING
1I1OI2O25 WATER TESTING
1 11512025 WATER SAMPLING
1 121 12025 WATER SAMPLING
1 121 12025 WATER SAMPLING
11612025 WATER SAMPLING
111512025 WATER TESTING
111612025 WATER TESTING
1 11612025 WATER TESTING
111612025 WATER TESTING
1t6t2025 YBB - MORENO
66655
51 31489
5131572
51 31 503
51 31 897
51 31 879
5131878
5131877
51 31 807
51 31 651
51 31689
51 31 590
5131773
5132114
5132023
5131322
5131784
51 31 804
51 31 805
51 31 806
REFUND
3,170.00
202.00
202.00
1,260.00

90.00 580.00
660.00
140.00

80.00 108.00
136.00
1,260.00
872.00
298.00
202.00
190.00
990.00
200.00
100.00
600.00

30.00 350.00

35.00 1,446.10
3,293.90

43.22 777.50
11 ,340.00

30.00 350.00

35.00 1,446.10
3,293.90

43.22 777.50
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
12758
11735
12763
03356
12657
08739
12759
NAVIA BENEFIT SOLUTIO 1037217

OCHOA, CHRISTOPHER REFUND
oFFtcE DEPOT 89444562
OPTIMIZED INVESTMENT 1 308
O'REILLYAUTOPARTS 173163

PACIFIC GAS & ELECTRI( REFUND
1t17t2025 ADMIN FEE (JAN 25)
1t14t2025 YBB - OCHOA
12131 12024 OFFICE SU PPLIES
1t13t2125 TNVESTMENT SRV (DEC)
111312025 VEHC SUPPLIES
111612025 HYDRANT METER DEPOSIT
Page: 6
30 apChklst
0112412025 3:20:41PM
waap WESTAMERICA BANK
Date Vendor
(Continued)
lnvoice

PINEDO, ERNEST
PROFESSIONAL PRINT & 123807
QUADIENT INC 61413807
61633744
R & S ERECTTON CO, tNC 137557
Page: 7
Amount Paid Check Total

35.00 1,939.14
lnv Date Description
1213112024 POSTAGE METER RENTAL
11112025 POSTAGE METER RENTAL
12t19t2024 DOOR #4 REPATR
111212025 TEMP LABOR SRV
111212025 TEMP LABOR SRV
11512025 TEMP LABOR SRV
11512025 TEMP LABOR SRV
1213112024 PUMP SRV - WELL 25
11612025 LAMP LIGHT
12131 12024 SCREWDRIVER SET/AMP
12t31t2024 YBB - RTVAS
FinalGheck List
City of Sanger
Bank
Check #
93896
93897
93898
93899
93900
93901
93902
93903
93904
93905
93906
93907
93908
93909
9391 0
93911
1t24t2025
Voucher:
1t24t2025
Voucher:
1124t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
12762
03989
09429
0071 9
02489
06821
12513
12753
12761
09368
09507
07309
02536
09858
00967
11796
259.03
173.38
437.00
1,282.82
1,332.80
783.02
1,332.80
1,000.00
156.82
323.67

35.00 35.00
2,095.00

58.00 188.00

85.94 159.84
238.65
1,969.00
432.41
437.00
4,731.44
1,000.00
480.49

35.00 35.00
2,095.00

58.00 188.00
245.78
238.65
1,969.00
1,997.11
REFUND 11612025 YBB - PTNEDO 35.00
1213012024 INSD SNGR INSERTS VOL#1 T 1,939.14

RANDSTAD

RASMUSSEN PUMP CO
35629776
35629774
356031 50
35603148
1 30881t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t2412025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t2412025
Voucher:

REXEL USA INC

RIVAS, ERIKA

RIVERA, VALERIE

SEQUOIA COUNCIL

SESAC INC
141419420001
141 3931 36001
REFUND
REFUND
1430
747443
SOUTH CO VETERINARY 287639
SPARKLETTS 9410548
9407216
STANCRAFT TROPHIES 8 3016
STATE WATER RESOURC 312338
111712025 YBB - RIVERA
11t25t2024 REGTST FEES (PD)
12t31t2024 MUSTC LtC FEE
1t10t2025 ACO SRVS
11112025 BOTTLED WATER
11112025 BOTTLED WATER
121212024 PLAQUES (EMP BANQUET)
1t2t2025 PERMTT FEE #5F10C402835
11612025 PROPANESUBURBAN PROPANE 542625 1,997.11
Page: 7
31 apChklst
0112412025 3:20:41PM
Bank: waap WESTAMERICA BANK
Gheck# Date Vendor
FinalGheck List
City of Sanger
Page: 8
Amount Paid Check Totallnv Date Descriotion
1212612024 DECORATIVE TREE
12t18t2024 VEHC MATNT'17 FORD
1 t21 t2025 GYM (DEC/JAN)
211212025 MEMBERSHIP
111412025 TROUBLESHOOT MDF
1t9t2025 FTELD WORK (WWTP)
11912025 STORAGE TANK WELL 25
121 1212024 PORTABLE RESTROOM/SHO'
81112024 SUBSCRIPTION
12t30t2024 T|NY TOT - VAC|O
11112025 INVESTIGATIVEACCESS INF(
(Continued)
lnvoice
93912
9391 3
93914
9391 5
93916
93917
9391 8
9391 9
93920
93921
93922
1t24t2025
Voucher:
1t2412025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
163475195
249235
REIMB
110828
12850
124867
124865
101642-1
850560600
REFUND
62151
782.56
726.93

60.00 2,400.00
3,023.93
2,974.00
3,538.00
6,395.00
251.48

50.00 209.80
384.49
6,360.10
1,207.41
259.99
1,000.00
511.17

45.00 90.00
135.00
121.00

61.62 782.56
726.93

60.00 2,400.00
3,023.93
6,512.00
6,395.00
251.48

50.00 209.80
7,952.00
259.99
1,000.00
511.17
93923
93924
93925
93926
09363
08757
10860
12167
09797
12252
12672
10128
12755
09880
08821
1t24t2025 10448
Voucher:
1t24t2025 03878
Voucher:
1t24t2025 04768
Voucher:
1t24t2025 11840
Voucher:
1t24t2025 08709
Voucher:

SUNBELT RENTALS INC

SWANSON FAHRNEY FOI

TAMEZ, CORINA

TARGET SOLUTIONS LEA

TELDATA, INC

TELSTAR INSTRUMENTS

THE LAVATORY
THOMSON REUTERS.WE

TORRES VACIO, CHRISTI

TRANS UNION RISK & AL
uNtw tT 367415
367414
367416
UNWI RED BROADBAN D II 2217 427
US POSTAL SERVICE-QU, 813207 6
USABLUE BOOK 583263

VALLEY SHREDDING
1t22t2025 POSTAGE-08132076
11312025 LAB SUPPLIES
194220
194233
063001
1 96097
6102493292
1t2t2025
1t2t2025
1t2t2025
1t9t2025
11t30t2024
11t30t2024
12t31t2024
12t31t2024
1t1t2025

FIREWALL SUB
IT SRV
oFFtcE 365

BROADBAND (YRD)

DOC SHREDDING

DOC SHREDDING
M2M ACCOUNT SHARE
391.00

61.6293927 VERIZON WIRELESS
Page: 8
32 apChkLst
0112412025 3:20:41PM
Bank : waap WESTAMERICA BANK
Check # Date Vendor
93928
FinalGheck List
City of Sanger
lnv Date Descriotion
11712025 TANK CLEANING
Page: 9
Amount Paid Gheck Total
2,727.50 2,727.50
(Continued)
lnvoice
93929
93930
93931
1124t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
1t24t2025
Voucher:
01 086
04798
12514
12751
30020687
30020687

PERDIEM
1t19t2025
1t19t2025
2t18t2025
2,065.09

8.22 426.34
900.00
2,073.31
426.34
900.00
VIDEO INSPECTION SER\ 9401
VSP

WAHL, LEICA

WILLY CHERRY PT INC
EMP VISION INS.FEB

RETIREES VISION INS-FEB
PER D|EM 2t18-2t21t25
2 111312025 FASCIAL COUNTERSTRAIN S
Page: 9
33 apChklst
0112412025 3:20:41PM
Bank : waap WESTAMERIGA BANK
Check# Date Vendor
93933 1t24t2025 00931
Voucher:
(Continued)

YAMABE & HORN ENGINE
lnv Date Description

NORTH SANGER GRDWTR R

TOMBSTONE WATER CONNE
INDUSTRIAL PRK GRANT DEt
WELL22
SPR2O22-02 SURF THRU CAF
LOCAL STREETS IMP CIP 23-I

CESAR CHAVEZ LIGHTING
SANGER HSIP CYCLE 11

FIRE STAT REMODEL
SPR2O22-07 CHERRY CROSS
LOCAL STREET IMPR PROJ 2
LOCAL STREETS IMPR CIP 2:

BETHEL AVE REHAB-CITY LI t\

AUTRY PLUMBING

ALMONDAVE RECONSTA(BE

JENSEN & INDIANOLA TRAFF

ALMOND AVE RECONSTA (BE

JENSEN & INDIANOLA TRAFF

SOMERSET SUBDIV

CESAR CHAVEZ LIGHTING
SANGER HSIP CYCLE 11
LOCAL STREETS IMPR CIP 2z
LOCAL STREETS IMPR CIP 2z

FIRE STAT REMODEL
2024 ENCROACHMENT PERI!

SAFE ST FUND APP

SGMA IMPLEMENTATION

SANGER GENERAL ENG SRV
TRACT 5826 GRNWD ESTATE

SOMERSET SUBDIV
29OO JENSEN AVE

NWC BETHEL & CALIFORNIA
VETS MEM PLAZA P2
WELL 28
QUALITY.CA SEWER TRUNK
Page:10
Amount Paid Gheck Total
3,268.83
2,633.75
843.75
3,433.75
172.50
4,832.77
3,680.00
152.50
6,023.85
1,762.51
1,655.21
5,471.25
32,113.56
546.25
781.25
3,733.63
10,761.36
2,418.00
4,913.79
6,012.50
412.50
1,425.00
5,812.50
1,564.90
176.66
1,062.50
612.50
6,357.50
1,794.11
4,963.99
273.75
175.00
238.75

77.50 6,247.50
FinalCheck List
City of Sanger
lnvoice
52592
52593
52594
52595
52596
52379
52386
52387
52389
52597
52598
52599
52600
52616
52382
52383
52601
52602
52603
52604
52605
52606
52607
52608
5261 0
52611
52368
52369
52370
52384
52620
52621
52619
52612
52613
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t15t2025
12t12t2024
12t12t2024
12t12t2024
12t12t2024
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t15t2025
12t12t2024
12t12t2024
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t15t2025
111512025
1t15t2025
1t15t2025
1t15t2025
12t12t2024
12t12t2024
12t12t2024
12t12t2024
1t15t2025
1t15t2025
1t15t2025
1t15t2025
1t15t2025
Page:10
34 apChklst
0112412025 3:20:41PM
Bank : waap WESTAMERICA BANK
Gheck # Date Vendor
FinalCheck List
City of Sanger
lnv Date Descriotion

GEARYAVE IMPROVEMENT
LLA2024-01
2026 RTP
TRACT 6493

NEWMARKAVE SWR TRUNK
2024 ENCROACHMENT PERI!

SANGER GENERAL ENG SRV
CUP 2022-01 PITMAN
WELL 28
QUALIry.CASEWER TRUNK

AUTRY PLUMBING

RTP UPDATE
WELL 12 & 14 REHAB
TRACT 6493

LOCAL STREETS IMPR PROJ

BETHELAVE REHAB

SGMA IMPLEMENTATION

NORTH & GRNWD SWR LIFT
WELL 19

NORTH SANGER GRDWTR R

TOMBSTONE WATER CONNE

INDUSTRIAL PARK GRANT DI
WELL22
SPR2O22-02 SURF THRU CAF
SPR2O22-07 CHERRY CROSS
TRACT 5826 GRNWD ESTATE

NORTH & GRNWD SWR LIFT
sPR2020-01 1715 & 1717 7TH
WELL 19
Page:11
Amount Paid Gheck Total
2,768.75
1,236.25
3,993.75
175.00

65.00 476.28
7,586.00
593.00
1 , 1 85.00
9,375.00
1,523.75
3,255.00
218.75
1,498.75
488.75
36,424.35
1,225.00
7,077.81
3,940.00
12,087.81
10,047.50
2,705.00
902.50
402.50
2,427.02
278.22
1,602.86

43.75 7,157.53 247,166.55
1,281,587.93
(Continued)
lnvoice
52614
52615
52617
52618
52385
52391
52587
52392
52393
52394
52395
52396
52397
52398
52380
52381
52586
52371
52372
52373
52374
52375
52376
52377
52378
52588
52589
52590
52591
1t15t2025
1t15t2025
1t15t2025
111512025
12t12t2024
12t12t2024
1t15t2025
12t12t2024
12t12t2024
12t12t2024
12t12t2024
12t12t2024
12112t2024
12t12t2024
12112t2024
12t12t2024
1t15t2025
12t12t2024
12t12t2024
12t12t2024
12t12t2024
12t12t2024
12t12t2024
12t12t2024
12t12t2024
1t15t2025
1t15t2025
1t15t2025
1t15t2025
Sub total for WESTAMERICA BANK:

Page: 11
35 apChklst
0112412025 3:20:41PM
FinalGheck List
Gity of Sanger
Page= 12
Grand Total All Checks: 1,281,587.93114 checks in this report.

Page:12
36 Prepared by: Corina Tamez _ Approved by: Nathan Olson_________________ REVIEW: City Manager: __NCO______ Finance: ________ City Attorney: ________ TYPE OF ITEM: COUNCIL ACTION: APPROVED DENIED NO ACTION X Consent
____ Info Item
X Action Item
____ Department Report
____ Redevelopment Agency
____ Public Hearing
____ Matter Initiated by a Council Member
____ Other
____ Continued to: __________
For the Meeting of: February 20, 2025
Age
nda Item No.: F-4

CITY OF SANGER

REPORT TO THE CITY COUNCIL
To: Mayor and City Council
From: Michelle Speer, Assistant City Manager
Subject: Approval of Payroll Checks
RECO
MMENDATION:

The C
ity Council approve payroll for the month of January including Direct Deposit Nos. 65561 through 65808; Payroll check Nos. 60159 through 60196; and Benefit Check Nos. 60172 through 60201. 37 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65561 1/17/2025 0.00 2,594.05CHAMPION,
AMANDA
65562 1/17/2025 0.00 1,813.41DELGADO, SIERRA
65563 1/17/2025 0.00 4,662.40OLSON, NATHAN
65564 1/17/2025 0.00 4,055.28SPEER, MICHELLE
65565 1/17/2025 0.00 2,334.96TAMEZ, CORINA
65566 1/17/2025 0.00 303.33GONZALEZ, FRANK G
65567 1/17/2025 0.00 312.56MARTINEZ, DANIEL
65568 1/17/2025 0.00 312.56MELENDEZ, DOLORES
65569 1/17/2025 0.00 312.56MONTELONGO, MICHAEL A
65570 1/17/2025 0.00 1,418.02BARRAGAN, CASIMIRO
65571 1/17/2025 0.00 3,599.00BRLETIC, DAVID E
65572 1/17/2025 0.00 1,821.17CUEVAS, ERIC
65573 1/17/2025 0.00 1,613.90IRAZOQUI, MARIO
65574 1/17/2025 0.00 1,708.25MURPHY, ROSE
65575 1/17/2025 0.00 1,897.80SANDOVAL, PAUL
65576 1/17/2025 0.00 2,474.10SYLVESTER, DEREK
65577 1/17/2025 0.00 1,497.77TOVAR, CARLOS
65578 1/17/2025 0.00 838.96VIDRIO, JAVIER
65579 1/17/2025 0.00 3,156.90CAMARENA, KARLA D.
65580 1/17/2025 0.00 18.80CASILLAS-TORRES, SMALYNNE
65581 1/17/2025 0.00 504.40DE ORTA, MICHELLE
65582 1/17/2025 0.00 1,700.41FLORIAN, STEPHANIE
65583 1/17/2025 0.00 379.39NORIEGA, LESLIE
65584 1/17/2025 0.00 1,627.84PEREZ ZUNIGA, MAYRA E
65585 1/17/2025 0.00 1,325.33RAMIREZ, MICHELE
65586 1/17/2025 0.00 1,965.46WAHL, LEICA KATHRINA LACAY 65587 1/17/2025 0.00 1,780.87XIONG, WENDY
65588 1/17/2025 0.00 2,952.46ALONSO, JULIA
65589 1/17/2025 0.00 988.80BARRERA, ELIZABETH
65590 1/17/2025 0.00 1,929.18BIGGS, JACKSON
65591 1/17/2025 0.00 3,949.71CAROLAN, KEVIN
65592 1/17/2025 0.00 3,299.95CORONADO JR, JESUS
65593 1/17/2025 0.00 1,780.13CUELLAR, ADRIANA
65594 1/17/2025 0.00 5,499.67DANIEL, JOSHUA D.
65595 1/17/2025 0.00 2,589.44DOLAN, HAYDEN
65596 1/17/2025 0.00 2,150.63ELLIS, SKYLER
65597 1/17/2025 0.00 2,319.78FIELDS, KELLY
65598 1/17/2025 0.00 1,997.42HOULE, BAILEY
Page: 1
38 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65599 1/17/2025 0.00 2,010.55JAECKEL, AVA
65600 1/17/2025 0.00 4,931.49JONES, ANDY
65601 1/17/2025 0.00 2,884.79LANG, JUSTIN
65602 1/17/2025 0.00 3,439.19LORENTE, RYAN
65603 1/17/2025 0.00 1,843.18MCWILLIAMS, SOFIA
65604 1/17/2025 0.00 4,646.13MIRELES FLORES, MARIA
65605 1/17/2025 0.00 3,487.05PALLAS, MICHAEL L
65606 1/17/2025 0.00 1,794.63PISCHING, MARK G
65607 1/17/2025 0.00 6,729.67PITTS, CRAIG
65608 1/17/2025 0.00 2,890.07SANDERS, GERALD
65609 1/17/2025 0.00 3,377.67TARASCOU, GREGORY
65610 1/17/2025 0.00 2,777.16TIQUI, MATTHEW
65611 1/17/2025 0.00 2,086.77TREVINO, SANDRA
65612 1/17/2025 0.00 1,996.78VELASQUEZ, SHERRY
65613 1/17/2025 0.00 11,022.22WADDLE, CHRISTOPHER A.
65614
1/17/2025 0.00 5,688.42WILLIAMS, KENNETH D.
65615 1/17/2025 0.00 3,300.45WILSON, TODD
65616 1/17/2025 0.00 6,936.99ACEVES CRUZ, JULIAN
65617 1/17/2025 0.00 1,705.64ALVARENGA, JAZMIN
65618 1/17/2025 0.00 5,928.84ARGUELLO, SERGIO
65619 1/17/2025 0.00 7,358.20BANDA-TOVAR, JOEL
65620
1/17/2025 0.00 6,196.56BARRAGAN, MELISSA
65621 1/17/2025 0.00 7,420.74BATTENFIELD, DANIEL
65622
1/17/2025 0.00 6,087.34BISE, JEFFREY L.
65623 1/17/2025 0.00 10,123.43BOUST, JASON
65624 1/17/2025 0.00 976.08CAMPBELL, SARAH L
65625 1/17/2025 0.00 7,177.72CASTREJON, EDDIE
65626 1/17/2025 0.00 9,311.93DIAZ, HENRY
65627
1/17/2025 0.00 3,920.04EDWARDS, SHAELA
65628
1/17/2025 0.00 5,970.18FRANCO, RICHARD
65629 1/17/2025 0.00 7,414.88GARCIA, FERNANDO
65630 1/17/2025 0.00 3,192.99GARNER, GREGORY
65631
1/17/2025 0.00 10,001.98GARZA, RAMIRO
65632 1/17/2025 0.00 7,407.03GUILLEN, ROSARIO
65633 1/17/2025 0.00 5,442.69HAZELTON, CULLEN
65634
1/17/2025 0.00 3,715.70HERNANDEZ, ANDREINA
65635
1/17/2025 0.00 7,392.77HUGHES, TOBIAS
65636 1/17/2025 0.00 15,920.64INOSTROS, JESSICA
Page: 2
39 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65637 1/17/2025 0.00 9,687.14JOHNSON, JOSHUA
D
65638 1/17/2025 0.00 2,773.47JONES, KIMBERLY M.
65639 1/17/2025 0.00 9,382.22MEDINA, JOSE
65640 1/17/2025 0.00 6,869.80MORALES, JESSE
65641 1/17/2025 0.00 5,872.09MORENO, LOUIS A
65642 1/17/2025 0.00 4,247.71MUNOZ, BERTHA J
65643 1/17/2025 0.00 4,078.85NELSON, AMANDA M
65644 1/17/2025 0.00 32,870.44ORNELAS, BAUDELIO
65645 1/17/2025 0.00 6,611.71PACHECO, JOSE
65646 1/17/2025 0.00 5,359.74RODRIGUEZ, JULIAN R
65647 1/17/2025 0.00 4,620.69RUBY JR., DANIEL
65648 1/17/2025 0.00 2,067.23RYAN, NICOLE
65649 1/17/2025 0.00 2,019.93SANCHEZ, KELSEY
65650 1/17/2025 0.00 5,553.88SOTO, JOSE O.
65651 1/17/2025 0.00 3,967.96THAO, MENOU A
65652 1/17/2025 0.00 2,340.55TORRES, ROBERT C
65653 1/17/2025 0.00 6,090.94TREVINO, CYNTHIA
65654 1/17/2025 0.00 8,374.26VILLATORO, AGUSTIN
65655 1/17/2025 0.00 2,888.16WELCH, PAUL M.
65656 1/17/2025 0.00 9,284.15YAMBUPAH, ANGELA C
65657 1/17/2025 0.00 2,366.62ACOSTA, JAVIER
65658 1/17/2025 0.00 1,369.83AVALOS, JORGE
65659 1/17/2025 0.00 2,070.26BARBA CORTES, ERIKA
65660 1/17/2025 0.00 1,728.63CHOLICO, EDGAR
65661 1/17/2025 0.00 1,732.39EGGLESTON, STEVEN
65662 1/17/2025 0.00 2,114.55FLUETSCH, JOHN
65663 1/17/2025 0.00 2,615.71GONZALEZ, EDDIE
65664 1/17/2025 0.00 2,093.40GONZALEZ, EDGAR W
65665 1/17/2025 0.00 1,626.81HUERTA, PAUL
65666 1/17/2025 0.00 1,788.13IRAZOQUI, DANIEL T
65667 1/17/2025 0.00 2,631.19JASSO, GEORGE
65668 1/17/2025 0.00 2,269.57LOPEZ, ALEX
65669 1/17/2025 0.00 1,335.49LOPEZ, DIEGO
65670 1/17/2025 0.00 1,740.50MARTIN, RAYMOND
65671 1/17/2025 0.00 1,655.62MAZARIEGO, MANUEL
65672 1/17/2025 0.00 2,241.00MCDANIELS, ANTHONY
65673 1/17/2025 0.00 1,577.46ORONA, CATARINO
65674 1/17/2025 0.00 2,537.42REYES, ANTONIO P
Page: 3
40 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 4
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65675 1/17/2025 0.00 2,907.73ROSALES, ESPERANZA
65676 1/17/2025 0.00 1,510.69SANT

OS, WILLIAM
65677 1/17/2025 0.00 1,502.48SERNA, JOSE J
65678 1/17/2025 0.00 2,108.59WOODS, STEVE
65679 1/17/2025 0.00 554.53HERNANDEZ, KEITH
65680 1/17/2025 0.00 1,884.71ALBARRAN-PEREZ, VIANEY
65681 1/17/2025 0.00 1,469.26JUAREZ, CLARISSA
65682 1/17/2025 0.00 628.01PETRILLE, BRIANA
65683 1/17/2025 0.00 62.79TEJEDA, MARIE
65684 1/17/2025 0.00 2,212.73ZAMORA, JOAQUIN

0.00 465,292.26Employee Check T otals

0.00 465,292.26Bank dirdep T otals (124 Forms)
Page: 4
41 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 5
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60159 1/17/2025 266.00 0.00HUR

TADO, ESMERALDA
60160 1/17/2025 196.24 0.00GARCIA, PRISCILLA
60161 1/17/2025 2,964.37 0.00NELSON, CALEB M
60162 1/17/2025 6,706.76 0.00AYALA, RAMIRO
60163 1/17/2025 2,374.37 0.00ROARK, TYLER
60164 1/17/2025 1,185.16 0.00VARELA, TERRI
60165 1/17/2025 1,314.29 0.00ESCOTO LOMELI, MIGUEL
60166 1/17/2025 1,682.18 0.00LADY, BERNIE
60167 1/17/2025 1,414.80 0.00MONDRAGON, JUVENAL
60168 1/17/2025 2,721.89 0.00PEREZ, SILVESTRE
60169 1/17/2025 210.09 0.00CASTRO, ANNALI
60170 1/17/2025 365.19 0.00DENISTON, CATALINA
60171 1/17/2025 540.06 0.00PRADO, BRANDON
21,941.40 0.00Employee Check T otals
Bank: pybank - WEST AMERICA BANK
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
60172 1/17/2025 026 98.86 0.00AFLAC
60173 1/17/2025 057 3,155.91 0.00AMERICAN FIDELITY

ASSURANCE
60174 1/17/2025 012 240.00 0.00EXECUTIVE MGMT ORGANIZATION, E 60175 1/17/2025 021 1,142.41 0.00FRANCHISE TAX BOARD
60176 1/17/2025 041 20.00 0.00GENERAL EMPLOYEES ASSN, DUES G 60177 1/17/2025 030 320.00 0.00MID-MANAGEMENT ASSN, DUES-MM 60178 1/17/2025 008 2,124.24 0.00SANGER FIRE ASSOCIATION, DUES- 60179 1/17/2025 052 924.50 0.00SANGER FIRE ASSOCIATION, FOOD 60180 1/17/2025 010 5,720.88 0.00SANGER POLICE ASSOCIATION, DUE 60181 1/17/2025 045 1,301.98 0.00STATE DISBURSEMENT UNIT 60182 1/17/2025 043 315.00 0.00STATE DISBURSEMENT UNIT 60183 1/17/2025 007 382.26 0.00STATIONARY ENGINEERS, LOCAL 39 60184 1/17/2025 059 1,567.98 0.00TEXAS LIFE INSURANCE COMPANY 17,314.02Total 0.00
17,314.02 0.00 Payee T otals
Page: 5
42 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025-
Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 6
39,255.42 0.00Bank pybank Totals (26 Forms)
Page: 6
43 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025-
Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 7
Bank: wire - FEDERA L TAX PAYMENT
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
2078 1/17/2025 003 140,156.09 0.00WES

TAMERICA BANK
2079 1/17/2025 004 23,137.10 0.00EMPLOYMENT DEVELOPMENT DEPT 2080 1/17/2025 006 1,761.67 0.00I.C.M.A RETIREMENT TRUST 457 2081 1/17/2025 054 5,501.53 0.00CALPERS 457 PLAN
170,556.39T otal 0.00
170,556.39 0.00 Payee Totals
170,556.39 0.00Bank wire Totals (4 Forms)
Grand Total 209,811.81 465,292.26
675,104.07Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (154 Forms)
Page: 7
44 01/16/2025 City of Sanger 2:24PM
12/28/2024 to 01/10/2025-
Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 8
Source pay period: Doc source: Bended code: Fund:

No Pending Benefit Checks
Check
Total:

Page: 8
45 01/29/2025 City of Sanger 4:00PM
01/1
1/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65685 1/31/2025 0.00 2,625.60CHAMPION,
AMANDA
65686 1/31/2025 0.00 1,844.49DELGADO, SIERRA
65687 1/31/2025 0.00 4,572.31OLSON, NATHAN
65688 1/31/2025 0.00 4,082.34SPEER, MICHELLE
65689 1/31/2025 0.00 2,334.96TAMEZ, CORINA
65690 1/31/2025 0.00 127.86GONZALEZ, FRANK G
65691 1/31/2025 0.00 127.86MARTINEZ, DANIEL
65692 1/31/2025 0.00 127.86MELENDEZ, DOLORES
65693 1/31/2025 0.00 127.86MONTELONGO, MICHAEL A
65694 1/31/2025 0.00 1,418.02BARRAGAN, CASIMIRO
65695 1/31/2025 0.00 3,480.41BRLETIC, DAVID E
65696 1/31/2025 0.00 1,627.01CUEVAS, ERIC
65697 1/31/2025 0.00 1,613.90IRAZOQUI, MARIO
65698 1/31/2025 0.00 1,458.89MURPHY, ROSE
65699 1/31/2025 0.00 1,897.80SANDOVAL, PAUL
65700 1/31/2025 0.00 2,355.52SYLVESTER, DEREK
65701 1/31/2025 0.00 2,047.78TOVAR, CARLOS
65702 1/31/2025 0.00 838.96VIDRIO, JAVIER
65703 1/31/2025 0.00 3,498.82CAMARENA, KARLA D.
65704 1/31/2025 0.00 1,585.06CASILLAS-TORRES, SMALYNNE 65705 1/31/2025 0.00 609.97DE ORTA, MICHELLE
65706 1/31/2025 0.00 1,590.38FLORIAN, STEPHANIE
65707 1/31/2025 0.00 621.54NORIEGA, LESLIE
65708 1/31/2025 0.00 1,318.66PEREZ ZUNIGA, MAYRA E
65709 1/31/2025 0.00 1,325.33RAMIREZ, MICHELE
65710 1/31/2025 0.00 1,993.16WAHL, LEICA KATHRINA LACAY 65711 1/31/2025 0.00 1,635.40XIONG, WENDY
65712 1/31/2025 0.00 2,586.70ALONSO, JULIA
65713 1/31/2025 0.00 908.40BARRERA, ELIZABETH
65714 1/31/2025 0.00 1,634.96BIGGS, JACKSON
65715 1/31/2025 0.00 2,895.23CAROLAN, KEVIN
65716 1/31/2025 0.00 3,897.17CORONADO JR, JESUS
65717 1/31/2025 0.00 1,502.57CUELLAR, ADRIANA
65718 1/31/2025 0.00 1,649.64DOLAN, HAYDEN
65719 1/31/2025 0.00 2,603.02ELLIS, SKYLER
65720 1/31/2025 0.00 1,904.20FIELDS, KELLY
65721 1/31/2025 0.00 1,652.71HOULE, BAILEY
65722 1/31/2025 0.00 2,215.94JAECKEL, AVA
Page: 1
46 01/29/2025 City of Sanger 4:00PM
01/1
1/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65723 1/31/2025 0.00 5,435.27JONES,
ANDY
65724 1/31/2025 0.00 1,599.17LANG, JUSTIN
65725 1/31/2025 0.00 4,325.43LORENTE, RYAN
65726 1/31/2025 0.00 2,074.30MCWILLIAMS, SOFIA
65727 1/31/2025 0.00 6,432.09MIRELES FLORES, MARIA
65728 1/31/2025 0.00 5,859.14PALLAS, MICHAEL L
65729 1/31/2025 0.00 2,303.87PISCHING, MARK G
65730 1/31/2025 0.00 6,787.15PITTS, CRAIG
65731 1/31/2025 0.00 4,081.13SANDERS, GERALD
65732 1/31/2025 0.00 3,415.95TARASCOU, GREGORY
65733 1/31/2025 0.00 2,243.69TIQUI, MATTHEW
65734 1/31/2025 0.00 2,086.77TREVINO, SANDRA
65735 1/31/2025 0.00 1,715.78VELASQUEZ, SHERRY
65736 1/31/2025 0.00 5,222.15WADDLE, CHRISTOPHER A.
65737 1/31/2025 0.00 3,844.64WILLIAMS, KENNETH D.
65738 1/31/2025 0.00 3,852.05WILSON, TODD
65739 1/31/2025 0.00 3,959.47ACEVES CRUZ, JULIAN
65740 1/31/2025 0.00 3,082.25ARGUELLO, SERGIO
65741 1/31/2025 0.00 2,978.45BANDA-TOVAR, JOEL
65742 1/31/2025 0.00 1,727.09BARRAGAN, MELISSA
65743 1/31/2025 0.00 2,556.24BATTENFIELD, DANIEL
65744 1/31/2025 0.00 2,860.39BISE, JEFFREY L.
65745 1/31/2025 0.00 4,144.27BOUST, JASON
65746 1/31/2025 0.00 1,006.29CAMPBELL, SARAH L
65747 1/31/2025 0.00 2,495.37CASTREJON, EDDIE
65748 1/31/2025 0.00 3,263.17DIAZ, HENRY
65749 1/31/2025 0.00 2,842.86EDWARDS, SHAELA
65750 1/31/2025 0.00 2,266.39FRANCO, RICHARD
65751 1/31/2025 0.00 2,504.33GARCIA, FERNANDO
65752 1/31/2025 0.00 3,192.99GARNER, GREGORY
65753 1/31/2025 0.00 4,571.53GARZA, RAMIRO
65754 1/31/2025 0.00 16,829.86GUILLEN, ROSARIO
65755 1/31/2025 0.00 2,164.12HAZELTON, CULLEN
65756 1/31/2025 0.00 1,520.76HERNANDEZ, ANDREINA
65757 1/31/2025 0.00 1,978.20HUGHES, TOBIAS
65758 1/31/2025 0.00 2,155.00INOSTROS, JESSICA
65759 1/31/2025 0.00 3,779.66JOHNSON, JOSHUA D
65760 1/31/2025 0.00 1,776.69JONES, KIMBERLY M.

Page: 2
47 01/29/2025 City of Sanger 4:00PM
01/1
1/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65761 1/31/2025 0.00 1,812.91MEDINA, JOSE
65762 1/31/2025 0.00 2,056.95MORALES, JESSE
65763 1/31/2025 0.00 1,476.87MORENO, LOUIS
A
65764 1/31/2025 0.00 2,220.97MUNOZ, BERTHA J
65765 1/31/2025 0.00 2,580.02NELSON, AMANDA M
65766 1/31/2025 0.00 3,335.29ORNELAS, BAUDELIO
65767 1/31/2025 0.00 2,051.97PACHECO, JOSE
65768 1/31/2025 0.00 1,874.47RODRIGUEZ, JULIAN R
65769 1/31/2025 0.00 1,401.13RUBY JR., DANIEL
65770 1/31/2025 0.00 1,832.18RYAN, NICOLE
65771 1/31/2025 0.00 1,834.43SANCHEZ, KELSEY
65772 1/31/2025 0.00 2,064.47SOTO, JOSE O.
65773 1/31/2025 0.00 2,693.15THAO, MENOU A
65774 1/31/2025 0.00 2,091.13TORRES, ROBERT C
65775 1/31/2025 0.00 2,201.38TREVINO, CYNTHIA
65776 1/31/2025 0.00 2,129.40VARELA, TERRI
65777 1/31/2025 0.00 2,751.13VILLATORO, AGUSTIN
65778 1/31/2025 0.00 1,434.93WELCH, PAUL M.
65779 1/31/2025 0.00 4,349.09YAMBUPAH, ANGELA C
65780 1/31/2025 0.00 2,148.01ACOSTA, JAVIER
65781 1/31/2025 0.00 1,424.05AVALOS, JORGE
65782 1/31/2025 0.00 2,070.26BARBA CORTES, ERIKA
65783 1/31/2025 0.00 1,786.97CHOLICO, EDGAR
65784 1/31/2025 0.00 1,700.67EGGLESTON, STEVEN
65785 1/31/2025 0.00 2,114.55FLUETSCH, JOHN
65786 1/31/2025 0.00 3,057.40GONZALEZ, EDDIE
65787 1/31/2025 0.00 1,783.71GONZALEZ, EDGAR W
65788 1/31/2025 0.00 1,724.51HUERTA, PAUL
65789 1/31/2025 0.00 1,496.79IRAZOQUI, DANIEL T
65790 1/31/2025 0.00 2,631.19JASSO, GEORGE
65791 1/31/2025 0.00 1,874.91LOPEZ, ALEX
65792 1/31/2025 0.00 1,335.49LOPEZ, DIEGO
65793 1/31/2025 0.00 1,740.50MARTIN, RAYMOND
65794 1/31/2025 0.00 1,617.37MAZARIEGO, MANUEL
65795 1/31/2025 0.00 2,269.73MCDANIELS, ANTHONY
65796 1/31/2025 0.00 1,742.84ORONA, CATARINO
65797 1/31/2025 0.00 2,616.14REYES, ANTONIO P
65798 1/31/2025 0.00 2,934.78ROSALES, ESPERANZA
Page: 3
48 01/29/2025 City of Sanger 4:00PM
01/1
1/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 4
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
65799 1/31/2025 0.00 1,850.20SANT

OS, WILLIAM
65800 1/31/2025 0.00 1,246.06SERNA, JOSE J
65801 1/31/2025 0.00 2,433.90WOODS, STEVE
65802 1/31/2025 0.00 631.59HERNANDEZ, KEITH
65803 1/31/2025 0.00 1,884.71ALBARRAN-PEREZ, VIANEY
65804 1/31/2025 0.00 614.81DENISTON, CATALINA
65805 1/31/2025 0.00 1,469.26JUAREZ, CLARISSA
65806 1/31/2025 0.00 469.81PETRILLE, BRIANA
65807 1/31/2025 0.00 211.94TEJEDA, MARIE
65808 1/31/2025 0.00 2,212.73ZAMORA, JOAQUIN

0.00 298,559.00Employee Check T otals

0.00 298,559.00Bank dirdep T otals (124 Forms)
Page: 4
49 01/29/2025 City of Sanger 4:00PM
01/1
1/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 5
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60185 1/31/2025 122.86 0.00HUR

TADO, ESMERALDA
60186 1/31/2025 149.15 0.00GARCIA, PRISCILLA
60187 1/31/2025 2,228.47 0.00NELSON, CALEB M
60188 1/31/2025 3,204.36 0.00AYALA, RAMIRO
60189 1/31/2025 2,322.99 0.00ROARK, TYLER
60190 1/31/2025 1,196.85 0.00ESCOTO LOMELI, MIGUEL
60191 1/31/2025 1,703.76 0.00LADY, BERNIE
60192 1/31/2025 1,278.81 0.00MONDRAGON, JUVENAL
60193 1/31/2025 2,721.89 0.00PEREZ, SILVESTRE
60194 1/31/2025 599.79 0.00REYES, ALEJANDRO
60195 1/31/2025 129.29 0.00CASTRO, ANNALI
60196 1/31/2025 354.28 0.00PRADO, BRANDON
16,012.50 0.00Employee Check T otals
Bank: pybank - WEST AMERICA BANK
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
60197 1/31/2025 026 98.86 0.00AFLAC
60198 1/31/2025 057 3,155.91 0.00AMERICAN FIDELITY

ASSURANCE
60199 1/31/2025 021 592.40 0.00FRANCHISE TAX BOARD
60200 1/31/2025 052 924.50 0.00SANGER FIRE ASSOCIATION, FOOD 60201 1/31/2025 045 1,616.98 0.00STATE DISBURSEMENT UNIT 6,388.65Total 0.00
6,388.65 0.00 Payee T otals
22,401.15 0.00Bank pybank T otals (17 Forms)
Page: 5
50 01/29/2025 City of Sanger 4:00PM
01/
11/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 6
Bank: wire - FEDERA L TAX PAYMENT
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
2082 1/31/2025 003 101,590.54 0.00WES

TAMERICA BANK
2083 1/31/2025 004 16,216.51 0.00EMPLOYMENT DEVELOPMENT DEPT 2084 1/31/2025 006 1,982.15 0.00I.C.M.A RETIREMENT TRUST 457 2085 1/31/2025 054 3,345.79 0.00CALPERS 457 PLAN
123,134.99T otal 0.00
123,134.99 0.00 Payee Totals
123,134.99 0.00Bank wire Totals (4 Forms)
Grand Total 145,536.14 298,559.00
444,095.14Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (145 Forms)
Page: 6
51 01/29/2025 City of Sanger 4:00PM
01/
11/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 7
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 02/08/25 to 02/21/25 ID: 1,139 2/28/2025 030 MID-MANAGEMEN

T ASSN, DUES-MM
Source pay period: 01/11/2025 to 01/24/2025 Cycle 26 Doc source: Bended code: Fund:midmgmtpay mmdues 101 87.02 ID: 1,137 01/
11/2025 to 01/24/2025 Cycle 26 midmgmtpay mmdues 6 11 28.50 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 midmgmtpay mmdues 621 24.00 ID: 1,137 01/
11/2025 to 01/24/2025 Cycle 26 midmgmtpay mmdues 631 2.98 ID: 1,137 01/
11/2025 to 01/24/2025 Cycle 26 midmgmtpay mmdues 712 22.50 ID: 1,137 Check
Total: 165.00
2/28/2025 059 TEXAS LIFE INSURANCE COM
PANY
Source pay period: 01/11/2025 to 01/24/2025 Cycle 26 Doc source: Bended code: Fund:hlthpay txslfe 101 632.72 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 hlthpay txslfe 208 142.03 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 hlthpay txslfe 712 9.24 ID: 1,137 Check Total: 783.99
2/28/2025 041 GENERA

L EMPLOYEES ASSN, DUES GEN EMPS
Source pay period: 01/11/2025 to 01/24/2025 Cycle 26 Doc source: Bended code: Fund:genemppay gendue 101 5.00 ID: 1,137 01/
11/2025 to 01/24/2025 Cycle 26 genemppay gendue 6 11 1.50 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 genemppay gendue 621 1.50 ID: 1,137 01/
11/2025 to 01/24/2025 Cycle 26 genemppay gendue 631 1.50 ID: 1,137 01/
11/2025 to 01/24/2025 Cycle 26 genemppay gendue 712 0.50 ID: 1,137 Check
Total: 10.00
2/28/2025 012 EXECUTIVE MGM

T ORGANIZATION, EXE MGMT-DU
Source pay period: 01/11/2025 to 01/24/2025 Cycle 26 Doc source: Bended code: Fund:sanexepay exdues 101 70.00 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 sanexepay exdues 486 4.01 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 sanexepay exdues 611 4.00 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 sanexepay exdues 621 4.00 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 sanexepay exdues 631 4.00 ID: 1,137 01/11/2025 to 01/24/2025 Cycle 26 sanexepay exdues 712 33.99 ID: 1,137 Check Total: 120.00
1,078.99Organization Total:
1,078.99Pay Period Total (02/08/25 to 02/21/25 ID: 1,139):

Page: 7
52 01/29/2025 City of Sanger 4:00PM
01/
11/2025 to 01/24/2025- Type 3 Cycle 26
Payroll Final Check ListpyChkLst Page: 8
1,078.99 Benefit Checks Grand Total:

Page: 8
53 For the Meeting of: February 20,2025
Agenda Item No.: F-5
CrrYoF SnNGER

RE,PORT TO THE, CITY COUNCIL
To:

From:

Subject:

Mayor and City Council
Joshua Rogers, City Engineer
Temporary Construction Easement Acquisition
Almond Avenue Reconstruction Project - Bethel Ave to Greenwood Avenue
Attachments: 1. Resolution No. 2025-13 with the following attachments:

A. Temporary Construction Easement Agreement - Gonzalez B. Grant of Temporary Construction Easement -Gonzalez

2. Amendment to the Cliff Trust Agreement
CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

Staff recommends that the City Council:
l. Adopt Resolution No. 2025-13, which:
a) Approves the Temporary Construction Easement Agreement for the property located at 2104 Almond Avenue; and
b) Authorizes the City Manager to sign the Agreement on behalf of the City; and c) Accepts the easement for temporary construction purposes at the same property; and;

2. Approve the Amendment to the previously executed Temporary Construction Easement Agreement with Benjamin Cliff, Trustee, for the property located at2540 Almond Avenue and authorize the City Manager to sign the Agreement Amendment on behalf of the City.

Prepated by: Toshua Rosets Approved by: _Nathan nl
REVIEW: City Manager: _NCO_ Finance: _MS_ City Attorney: HCM TYPE OF ITEM:

Consent
Info Item
Action Item
Department Report
Redevelopment Agency
COUNCIL ACTION: APPROVED DENIED NO ACTION
X Public Hearing
Mattet Initiated by a Council Membet
Other
Continued to:

X
54 EXECUTIVE SUMMARY:

Temporary Construction Easement acquisitions are needed as part of this federally funded transportation project. The attached resolution will provide for the temporary use of a portion of one (1) property along the project limits. Additionally, an agreement which was previously approved by the Council has been amended and is attached. All work to this point has been executed per the requirements associated with the federal funding.

BACKGROUND:

The subject project involves the acquisition of Temporary Construction Easements from eight (8) different properties along Almond Avenue in order to construct new sidewalk improvements along the north side of the road between Bethel Avenue and Greenwood Avenue. Because the project is partially funded by federal Surface Transportation Block Grant Program (STBG) funding in addition to Measure C Streets funds, the City is required to comply with all requirements of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (Uniform Act). The Uniform Act provides important protections and assistance for people affected by federally funded projects. This law was enacted by Congress to ensure that people whose real property is acquired, or who move as a result of projects receiving federal funds, will be treated fairly and equitably and will receive assistance in moving from the property they occupy.

The property acquisition value offers were determined by the City's R"/W consultant, Hamner, Jewell and Associates and these were presented to the City Council in Closed Session on October 3,2024 before the formal offers were made. Six (6) properties have previously signed agreements, which were presented and accepted by the Council on February 6,2025. The information on the property that has recently signed the agreement included with this staff report is listed below:

There is one (1) remaining property which needs an executed agreement to complete the acquisition phase, and negotiations are in progress.

The agreement related to property located at 2540 Almond Avenue has been amended to address minor project details and is included as Attachment 2 to this report. No change was made to the dedication document which was previously accepted.

REASON FOR RECOMMENDATION:

The Temporary Construction Easement is required and necessary for the construction of public road improvements. The process followed and value offered are in line with the requirements of federally funded projects.

Property Owner Address APN Area
(Sq. Ft) Values
Ovidio R. and Mary Jo W
Gonzalez 2104 Almond Avenue 322-042-09 87 $500.00
\\nas l\shared\Forms & Templates
55 FISCAL IMPACT:

The costs for Temporary Construction Easement acquisitions as described above are budgeted in the FY 25126 budget and are reimbursable from STBG and Measure C funds.

ALTERNATIVES:

None, if STBG reimbrusement is desired.

ACTIONS FOLLOWING APPROVAL:

The City Manager will sign the Temporary Construction Easement Agreement, and payment will be made directly to the Owner. Following payment, the Title Company will record the grant deed conveying right of use from seller to the City. Once recorded, the City will receive a copy of the deed for the properties. Once all R/W has been acquired for the project, StaJf will prepare a R/W certification, as per federal requirements, which will allowthe City to proceed into the construction phase. \Vras l\shared\Forms & Templates
56 ATTACHME,NT 1
\\nas l\shared\Forms & Templates
57 RESOLUTION NO. 2025-13

A RESOLUTION OF THE CITY OF SANGER APPROVING A TEMPORARY

CONSTRUCTION AGREEMENT FROM
OVIDIO R. AND MARY JO W. GONZALEZ

AS PART OF THE ALMOND AVENUE RECONSTRUCTION PROJECT BETWEEN

BETHEL AVENUE AND GREENWOOD AVENUE
WHEREAS, the City of Sanger is proposing to reconstruct Almond Avenue between Bethel Avenue and Greenwood Avenue; and
WHEREAS, temporary construction easements are required from several property owners along the proposed alignment in order to construct new sidewalk where it does not exist along the northern side of the road; and
WHEREAS, on said properties, the owners have consented to grant access to a portion of the property to the City through a Grant of Temporary Construction Easement; and WHEREAS, it is in the best interest of the City of Sanger and its residents to accept the Grants of Easement, as applicable per property; and
WHEREAS, the City of Sanger has conformed with all Federal guidelines and requirements for the acquisition of Temporary Construction Easements; and WHEREAS, formal offers have been made to the property owners for the acquisition of Temporary Construction Easements and the following owner has agreed to the value amount shown:

WHEREAS, the City Engineer recommends the approval of the approval of the Temporary Construction Easement Agreements and purchase of Temporary Construction Easement from the property owner listed, for the value listed.

NOW THEREFORE, IT IS HEREBY RESOLVED, that the City Council of the City of Sanger, State of California:
l. Approves the Temporary Construction Easement Agreement with Ovidio R. and Mary Jo W. Gonzalez(attached hereto as Attachment 1), in the amount of $500.00; and

2. Authorizes the City Manager to sign the Agreement on behalf of the City; and and
Property Owner Address APN Area
(Sq Ft) Values
Ovidio R. and Mary Jo W
Gonzalez 2104 Almond Avenue 322-042-09 87 $s00.00
58 3. Accepts the Temporary Construction Easement (attached hereto as Attachment2) for temporary construction purposes.

I hereby certify that the foregoing is a full, true and correct copy of a Resolution duly and regularly adopted and passed by the City Council for the City of Sanger, California, at a regular meeting held on the 20th day of February,2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

COUNCIL MEMBERS:

COUNCILMEMBERS:

COUNCIL MEMBERS:

Corina Tamez, City Clerk
59 ATTACHMENT 1
Temporary Construction Agreement - Gonzalez
60 PARCf,L NO.: 322-042-09
PROJECT: City of Sanger-
Almond Avenue Reconstruction
OWNER: Ovidio & Mary Jo Gonzalez

TEMPORARYCONSTRUCTIONEASEMENTAGREEMENT
THIS AGREEMENT is made and entered into by and between Ovidio R. Gonzalez and Mary Jo W. Gonzalez, husband and wife, as joint tenants (hereinafter collectively called .,Grantor'), and the City of Sanger, a California municipal corporation (hereinafter called .,City,,). Graltor and City are collectively referenced as "Parties" in this Agreement.

RECITALS
A. Grantor is the fee owner of that certain realproperty in the County of Fresno, State of california (APN 322-0 42-09) legally described in Exhibit "A" attached hereto ("Property'o)
B. City desires to acquire a Temporary Construction Easement ("TCE") as specified in the Grant of Temporary Consiruction Easement, attached hereto as Exhibit "B" ("Grant of TCE 'j covering the property particularly described therein f'Easement Area"). The Grant of TCE has been executed concurrently with this Agreement and delivered to City representatives.
c. Grantor is willing to sell the TCE to the city under the tenns and conditions set forth in this Agreement.

TERMS AND CONDITIONS
In consideration of the recitals above which are an integral part of this Agreement and incorporated by reference and other considerations hereinafter set forth, it is mutually agreed as follows:
l. EFFECTIVE DATE - This Agreemenr shall be effective upon execution of this Agreement by Crantor and by City after its review, consideration, and approval by the City Council.

2. CITY AGREEMENT AND OBLICATIONS
A. PAyMENT - Pay to the order of the Grantor the sum of FIVE HUNDREI) DOLLARS tSiOOl asJon-sideration in full for the real property inlerests being conveyed in the referenced Crant of 'I'CE, for the loss, replacement and moving of any improvements' and for entering into this Agreement. said sum itrutt u. paid within thirty days of the date of city acaeptance and execution of this Agreement'
B. MISCELLANEOUS COSTS - Pay any and all transactional closing costs and rscording fees incurred in this transaction'
City of Sangcr/Almond AveAPN: 322-042'09
Page I of4
Agreement
61 c
Have the authority to deduct and pay from the amount shown in Clause 2.A. above any amountnecessary to satisfu any bond demands and delinquent taxes due in any year except the year inwhich the deed records, together with penalties and interest thereon, and/or delinquent andunpaid nondelinq uent assessments which have become a lien as of the date of this Agreement.

D' PRoPERTY RESTORATION - Shall, upon completion of construction, generallyrestore the Easement Area to a comparable or better condition "J
irrr, *r,,rci .;;;';;i", *city's project construction, to the extent reasonably practical, inaccordance with the provisionsof the Grant of rcE. All existing trees on Grantoris;r"p;tty;;jacent to the project area shall beprotected in place. Grantor acknowledges that *o*" ir*", una .t ruu, .uy n"*d io be trimmed inareas encroaching onto- the City's right of way to facilitate construction of the sidewalk anddriveway conforms. sidewalk will be constructed around existing utility boxes and vaults. Thetelephone manhole located within the new sidewalk will Le ffitcd to grade by the uriliryowner.

E' INDEMNIFICATION - Indemnify and hold harmless the Crantor from any andallclaims, damages, costs' judgments or liabilityproximately "uur"a by City or its officers,employees, contractors or agents spccifically uriring rro* city;s construction and restorationwor* within the Easement Area during the temporary easement period specified in the crant ofTCE.

F. RECORDATION oF INSTRUMENT - Accept the Grant of TCE and may, arcity's sole discretion' cause the same to be recorded in the oflice of the pr"rno counif nr"o,a"r.

3. GRANTOR AGREEMENT AND OBLIGATIONS
A' LEASE INDEMNIFICATION - Warrants there are no oral or written leases on allor any potlion of the Easement Area or if there are such leases, Grantor agrees to hold the Cityharmless and reimburse city for any and allof its rorr.* uno ""p"nr., occasioned by reason ofany lease encumbering the Easement Area. Grantor shall proviie city use of the Easement Areafree of any leases that may conflict with City's rights under the Grant of rcE provisions.

B. _ ln consideration of the City waivingrequirements to clear any defects uno i*p.rr"rtionffiir *utte.s of .ecord title, crantorindemnifies and holds the city harmless from any and all claims that other parties may make orassert on the title to the Easement Area. crantor's obligation to indemnify irr" Cii/rrr""ri-*,exceed the amount paid to the Grantor under this AgreJment. crunro, heieby ..prl*"nt andwarants that he/sheithey are the sole vested owners of the Easement Area, holding all ownershipand possessory rights, and are the authorized signatories t";;;;" easement rights referencedin this Agreement and the Grant of TCE without conflict or".luiru from other parties.

C' PERMISSIO-N To ENTER - Following the Effective Date of this Agreemenr,Grantor gmnts to the City, its ugents and contractors, permission to enter the Easement Areaprior to Grant of rcE recordation for the purposes of preparaiion for the construction of thecity's facilities, subjecr to all applicable terms ano condiiions contained i" tttir ng,.rirn.nt unOthe associated Grant of TCE.

The temporary construction easement granted in the Temporary construction Crantof TCE shall commence on october 1,2024,and ihall automatically terminate upon completion Ciry of Sanger/Almond A

Page 2 ends

APN 322-042-09
ve Reconshuctio n/ Conzalezfl CE Agreement
62 of City's construction or after September 30,2A27,whichever occurs first. Grantor will havelimited access to driveway Sting driveway ccnstruction including demolition, ,uugrua. fr.p,concrete pour, and curing. This process will limit vehicular ur.rri across the drive'way apronand will last a total of 7 days. Grantor will be notified by city unaio. its contractom i orfr. prio.to driveway construction commencemenl.

D' SUPPLEMENTAL FORMS - Agrees to provide all required supplemental formsnecessaly to complete this transaction, including a W-9 Form requir"d fo, puy;n.nt processing.

E- EN
THE PROPERTY - Hereby represents and warants that to the best of Grantor's know ledge andbelief throughout the period of ownership of the Property by Grantor, there has been no spill,discharge, release, cleanup or contamination of or by any hazardous or toxic waste or substanceused, generated, treated, stored, disposed ofor handled by the Crantor, its employees, and/oragents on or around the property. Further, Grantor agrees to disclose to C ity prior to the close ofescrow, all studies, reports, and investigations, known to Grantor, concerning any pollution, toxicbuilding materials or toxic hazardous substances or wastss located at, on, or under the property.

4. ACREEMENT BY PARTIES
A' ARTICLE HEADINGS - Ar"ticle headings in this Agreement are for convenienceonly and are not intended to be used in interpreting or.Inrirrittg tlie terms, couenants andconditions of this Agreement.

B' SUCCFSSORS AND ASSIG-NS - This Agreement shall apply to and bind theheirs, executors, adrninistr&tors, asrignr uno s*cessors oitrr" puatl"s hereto.

C' COUNTERPARTS - This Agreement may be executed in counterpafts, each ofwhich so executed shall irrespective of the Jate of its execution and de livery be a'eemed anoriginal, and all such counterparts together shall constitute one and the same document. rra*-*^ ,,,,,,1.^ _ In the event that the partiesnereto uttlize electronic or facsimile documents rvhich include signatures, such documents shallbe ac.cepted as if they bore original signatures and shall be deemJd in the same full binding effbctof original signatures. Documents foi recordation by the cre* necoroer must contain originalsignatures.

E' COMPLETE LTNDERSTANDING - This Agreement constitutes rhe enrireunderstanding between the parties with reslect t-the subjeit matter hereof *p.r*ai"g "rrnegotiations, prior discussions, and preliminary agreements or understandings, written or oral.This Agreement may not be amended except in wiiting by the palies hereto or their successorsor asslgns.

F' CONSIDERATION - The parties have herein set forth the whole of theiragreement. The performance of this Agreement constitutes the entire consideration for saidGrant of rcE and shall relieve the city of all further obligation o, "tui*,
on this u*rrt, o,. onaccount of the location, grade or construction of the propJsed public improvement.

G
according to
T,A - This Agreement shall be construedits fair meaning and as if prepared by borh parties. This Agreement shall be APN: 322-042-09

Page 3 ends

AgreementCity of Sanger/Almond Ave
63 construed in accordance with the laws ofthe state of california in efrect at the time of theexecution of this Agreement. Titles and captions are for .onneiri"nc, only and shall notconstitute a portion of this Agreement. As used in this Agreement, masculine, feminine orneutral gender and the singular or plural number shall eaJh be deemed to include the otherswherever and wheneverthe context so dictates.

No person in the united ltuttt shall, on the grounds of race, color, or national origin, beexcluded from participation in, be clenied thibenefits or, or'u" oiirlrwise subjected todiscrimination under any program or activity that is the subject of this contract.

I' CITY COLINCIL APPR0VAL - This Agreement is subject to and conditionedupon approval by the city council of the city. This Alreement is not binding upon the Cityuntil executed by the appropriate city officiai(s) acting"in trrei. auitrorized capacity.

No obligation other Than Those set Forth Herein wilr Be Recognized.

GRAN'fOR;
ovidio R- Gonzalez and Mary Jo w. Gonzarez, husband and wife, as joint tenants &
H. N - The parties to this contractshall, pursuant to Section ZL7(a) of Title 49, Code of FederaI Regulations, comply with allelements of Title VI of the Civil Rights Act of 1964. This requirement under Title VI and theCode of FederalRegulations is to complete the USDOT-Non-Discrim ination Assurancerequiring compliance with Title VI of the Civil Rights Act of 1964, 49 C.F.R. part Zl and 2gC.F.R. Section 50.3 Ovidio R. Gonzalez
Date; C) -7Zl
,b
Mary Gonzalez
Date: a/ / zs/zdz.t
GRANTOR'S MAILING ADDRESS:

Ovidio & Mary Jo Gonzalez
2104 Almond Avenue
Sanger, CA93657
CITY
City of Sanger, a California municipal corporation
Date:

Name:

Title:

MAILING ADDRESS
City of Sanger
Attn: City Manager
I 700 Seventh Streer
Sanger, CA 93657
By
City oflSanger/Almond

Page 4 ends

APN: 322-042-09
A ve Recon struc tio n/ Gonzalez/ "l' C E Agreement
64 Exhibit'?"
legal Description
The land described herein is situated in the state of california, county of Fresno, city of sanger, described asfollows:

The Easterly 15 feet of Lot 1 and all of Lot 2 of GREENWooD, in the city of sanger, county of Fresno, state of ;::::il:"
according to the map thereof recorded May L0 1946 in soo'k 12, page 93 of ptats, Fresno county Excepting therefrom that portion deeded to the city of sanger by deed recorded March 9, 1.953 in Book 3275,Page 247 as Document No. 13341 of officiar Records, rresno county Records.

APN:322-042-09
Exhibit A to Agreement, page 1 of L
65 ATTACHMENT 2
Temporary Construction Easement Deed - Gonzalez
66 Recording requested by:

Hamner, Jewell & Associates
Government Real Estate Services
When recorded, mail to:

The City of Sanger
Attn: City Clerk
1700 Seventh Street
Sanger, CA93657
Exempt from the $75 Building and Jobs Act Fee per Cov't Code g 27388.1(2XD) public Agency No fee pursuant to Govemment Code $ 6 103
No Documentary 'fransfer Tax per R&T Code $ I 1922
No Rccording Fee pcr Govcmmcnt Codc $ 27383
APN: 322-042-09

GRANT OF TEMPORARY CONSTRUCTION EASEMENT
(To the City of Sanger)
For a valuable consideration, receipt of which is hereby acknowledged, Ovidio R. Conzalez and Mary Jo W. Gonzalez, husband and wife, as joint tenants (hereinafter collectively called "Grantor"),
hereby grants to the
City of Sanger, a Califbrnia municipal corporation (hereinafter called "City") A temporary easement for the purposes of facilitating construction of adjacent public street improvements and related purposes as required to complete the construction of the Almond Avenue Sidewalk Project ("Project"), in, on, over, under, through, along, and across that certain parcel of land located in the City of Sanger, County of Fresno, State of California, described in Exhibit "A" and depicted in Exhibit ooB," attached hereto and incorporated herein.

This Temporary Construction Easement shall commence on October l, 2024 and shall automatically terminate upon completion of Project construction or three (3) years after the date of commencement, whichever occurs first. In any event, this Temporary Construction Easement shall terminate on or before September 3A,2027. Upon termination, the Temporary Construction Easement area will be generally restored by Grantee to a comparable or better condition as that which existed prior to Grantee's access and use, to the extent reasonably practical.

The provisions hereof shall inure to the benefit of the City, its successors and assigns, and shall bind the heirs, executors, administrators, assigns and successors in interest of the respective parties hereto, and all covenants shall apply to and run with the land.

City of Sanger/AImond Avenue Reconstructionr,/Conzalez/Gran1 of TCE I
APN: 322-04249
67 This Grant of Temporary Construction Easement may be executed in counterparts, each of which so_ executed shall inespective of the datE of its execution and delivery be deemed an original, and all such counterparts together shall constitute one and the same instrument.

Executed this frA day of r.lon,r,ir-, rt,t ,20a5o-
GRANTOR:
ovidio R. Gonzalez and Mary Jo w. Gonzalez, husband and wife, as joint tenants idio R. Gonzalez
Mary Jo lez
APN: 322-042-09 City olSanger/Almond Avenue Reconstructiorr/Conzalez/Grant of TCE 2 68

ACKNOWLEDGMENT
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate ls and not the or ofthat documenl
State of California
County of ffp.\no
o, l12;8[6
he/she/thevt' i-slgnatures(s)
before me, \ra Notary
Public, personally appeared Ovidio R. Gonzalcz, who to me on the basis of satisf-actory evidence to be the person(s) wlrose name(s) rEbre subscribed to the within instrument and acknowledged to me that executed the sanre in his/her/their authoriz.ed capacity(ies), and that by his/her/their on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my

NANCY F, ALVARAOO
t{otaty hiblk' Catifornia
lladera County
(ommlrsion fi 2,466812
Comm. ExPirer oct ,l6, 20?7
a
c
onl
ffi_
z,
(Seal)

AEKNOWLEDGMENT
-
State of Cal
County of rtd
befbre me, Notary
Public, appeared Mary Jo W. Gonzalez, who to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed
in his/her/their
to the within instrument and acknowledged to me that
helgfo/they executed the same authorized capacity(ies), and that by his/heritheir signatures(s) on the instrument the person(s), or the entity upon behalf of which the person(sfacted, executed the instrument.

I certifu under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my lrand and
(Seal) ar
A notary public or other oflicer completing this certificate verifies only the identity ofth e individual who signed the document to wh ich this certificate IS and not the truthfu or valid of that document.

City of'Sanger/AlmondAPN: 322-042-09
3 Avenue Reconstruction/Gonzalez/Grant oITCE
69 CERTIF'ICATE OF ACCEPTANCE
This is to certify that the interest in real property conveyed by the deed or grant dated 20-, from Ovidio R. Gonzalez and Mary Jo W. Gonzalez, husband and wife, as joint tenants, to the Cify of Sanger, California, a governmental agency" is hereby accepted by the undersigned officer or agent on behalf of the City Council of the City of Sanger pursuant to authority conferred by City Council Resolution No. 201844 adopted on August 2, 2018. The Crantee consents to the recordation thereof by its duly authorized officer, the City Clerk.

Dated:

CITY OF SANGER
By
Rebeca Padron, City Clerk
APN: 322-042-09 City
4 of SangerlAlmond Avenue Reconshuction/Gonzalez/Crant of TCE 70 Exhibit.W,
Legal Description
That portion of Lot 2 of Map of Greenwood, in the City of Sanger, County of Fresno, State of Catifornia, according to the map thereof recorded in Votume 12 of PLats, page 93, Fresno county Records. Atso being a portion of the northeast quarter of the northeast quarter of the southwest quarter of Section 22, Township 14 South, Range 22 East, Mount Diabto Base and Meridian. Being more particutarty described as fo[ows:

Area'l
Commencing at the southeast corner of the northeast quarter of the northeast quarter of the southwest quarter of said section 22 as shown on said ward's Home sites map, Thence, atong the south line of northeast quarter of the northeast quarter of the southwest quarter of said Section 22, North 89"54'40" West, a distance 144.94teet, Thence, teaving said south tine, North 0"05'34" West, a distance of 33.40 feet (L1) to the True point of Beginning;
Thence, North 0"05'34" West, a distance of 9.20 feet (L2); Thence, North 89"54'26" East, a distance of 17.00 feet (L3); Thence, South 0"05'34" East, a distance of 3.26 feet (L4); Thence, North 89'54'40" West a distance of 17.00 feet (15) to the True Point of Beginning.

Containing 55 square feet, more or [ess.

Area2
Commencing at the southeast corner of the northeast quarter of the northeast quarter of the southwest quarter of said section 22 as shown on said ward's Home sites map, Thence, atong the south line of northeast quarter of the northeast quarter of the southwest quarter of said Section 22, North 89o54'40" East, a distance 144.g4feet, Thence, teaving said south tine, North 0"05'34'west, I distance of 33.40 feet (11); Thence, south 89"54'40" East, a distance of 94.3g feet to the True point of Beginning; Thence, North 0'05'34" West, a distance of 1.96 feet {16); Thence, North 89.53'10" East, a distance of 17.
'feet
{17);
Thence, South 21047'25" West, a distance of 2.07 feet (Lg); Thence, North 89054'40" West a distance of 16.68 feet (Lg) to the True point of Beginning.

Containing 32 square feet, more or [ess.
71 T,T'itrli}.$
ll|5
=E
ao
o
==UJ
UI
aa('
APN 322-042-090
L3 4 L7
L5

77.39'
T,P.O.B. AREA 2 L9\- s89b4'40"8 94.J9'
T.P.O.B. AREA 1
J
sourHEASr coRNER oF rHE N.RTHEAST y, oF'?;r',
NOR1HEAST )/e AF THE SOUIHIVEST yn Or StbttoN zzALMOND AVENUE N8954'40"W 144.94',
LEGEND:

EASEMENI IO BE GRANTEO FOR
F.C.R.

T,P.A.B.

P.O.C.

TEMPORARY CONSTRUCT1ON EASEMENT
AREAl:55rS.F.

EASEMENT IO BE GRANTED FOR

TEMPORARY CONSTRUCT'ON EASEMENT
AREA2:32*S.F.

EXSTING SECTION LINE
EXTSTING RTGHT-OF-WAy/pRopERTy UNE
EXIS1ING CENTER LINE

FRESNO COUNIY RECORDS

TRUE POINT OF EEGINNING

PO'NT OF COMMENCEMENI
BAS'S OF BEARTilGS;

THE GEODETIC OBSERVAT'ON OF THE SOUTH LINE OF THE NORTH HALF OF THF NORIH HALF OF lHE SOUIHWEST QUAR]ER OF
SECTION 22, TOWNSHIP 14 SOUTH, RANGE 22 EAST, MOUNT OIABLO BASE AND MERIDIAN.

IAKEN AS SOUIH 6954'40'' EAST.

SCAIE; l" : 3O
FEF!=!01530
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m

LINF TAALE

LINE BEARING OISTANCE
L1 N0'05'J4"W JJ.40'
L2 N0?5'J4"r# 3.20',
LJ N8954?6"E 17.OO'
L4 s0'05'J4"E 3,26'
L5 N8954',40"W 17.00',
L6 N0'05'34"W 1.86'
L7 N895J'10"E 17.45'
t8 s21'47'25"W 2.07'
L9 N8954'40"W 16.68'
No. 82O4
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'RS2SN. EURLAWNE SUITE IOI FFESNO. CA
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EXHIBIT "8"
APN 322-042-Oe

TEMPORARY CONSTRUCTION

EASEMENT
Dr. By: RJ
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Scale. As Noted
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73 APN: 322-030-43 City of Sanger/Almond Ave Reconstruction/Cliff Trust/TCE Agreement Amendment

Page 1 of 3 ends

PARCEL NO.: 322-030-43
PROJECT: City of Sanger –
Almond Avenue Reconstruction
OWNER: Cliff Trust

AMENDMENT TO TEMPORARY CONSTRUCTION EASEMENT AGREEMENT
Property Restoration Clause Amendment
THIS AMENDMENT to the Temporary Construction Easement Agreement (“Agreement”) is made and entered into by Benjamin Cliff as Trustee of the Benjamin Cliff Trust of 2020 (“Grantor”) and the City of Sanger (“City”), collectively referred to as the “Parties.” The Agreement was originally signed by Grantor on October 23, 2024.

RECITALS
WHEREAS, Grantor executed the Agreement in connection with the City’s Almond Avenue Reconstruction Project, including provisions for property restoration under Terms and Conditions, Section 2, Subsection D (Property Restoration Clause); and WHEREAS, the Parties desire to amend the terms of the Property Restoration Clause to reflect additional modifications to the restoration scope and construction work.

AMENDMENT TERMS
Now, therefore, the Parties agree to amend the Agreement as follows:

1. Revised Property Restoration Clause
The original Section 2, Subsection D (Property Restoration Clause) is hereby deleted in its entirety and replaced with the following:

D. PROPERTY RESTORATION
Upon completion of construction, the City shall generally restore the Easement Area to a comparable or better condition as that which existed prior to the City’s project construction, to the extent reasonably practical, in accordance with the provisions of the Grant of Temporary Construction Easement (TCE). As part of its construction work, the City shall remove the two trees and shrubs currently located at the front of the Grantor’s property under the powerlines directly adjacent to Almond Avenue. The City Shall construct the new sidewalk to continue straight along Almond Avenue, eliminating the prior plan to set the sidewalk back toward the Grantor’s property. Additionally, the City shall relocate the Grantor’s mailbox in compliance with USPS standards, as outlined in Exhibit A, which is incorporated herein by reference. The Grantor acknowledges that some shrubs and trees may need to be trimmed to facilitate the construction of the sidewalk, and the driveway conforms.

2. Effect of Amendment: Except as expressly modified herein, all terms and conditions of the original Agreement remain in full force and effect. 74 APN: 322-030-43 City of Sanger/Almond Ave Reconstruction/Cliff Trust/TCE Agreement Amendment

Page 2 of 3 ends

IN WITNESS WHEREOF, the Parties have executed this Amendment as of the dates set forth below.

GRANTOR:

Benjamin Cliff as Trustee of the Benjamin Cliff Trust of 2020 By: ___________________________ Date: ___________________________ Benjamin Cliff
Trustee
GRANTOR’S MAILING ADDRESS:

Benjamin Cliff, Trustee
2540 Almond Avenue
Sanger, CA 93657

CITY:

City of Sanger, a California municipal corporation
By: ___________________________ Date: ___________________________ Name:

Title:

MAILING ADDRESS:

City of Sanger
Attn: City Manager
1700 Seventh Street
Sanger, CA 93657

75 APN: 322-030-43 City of Sanger/Almond Ave Reconstruction/Cliff Trust/TCE Agreement Amendment

Page 3 of 3 ends

“EXHIBIT A”

76 For the Meeting of; Febmary 20,2025
Agenda Item No.: G-1
CrrYoF SINGER

RE,PORT TO THE, CITY COUNCIL
To:

From:

Subject:

Mayor and Councilmembers
Derek Sylvester, Senior Planner
Zoning Ordinance Map Amendment 2024-04 (ZOA 2024-04), to change the zoning of real properties located near the intersection of Cherry Avenue and J Street, APNs: 325-090-58 and 325-090-61, from the R-1-6 (Single Family Residential) district to the RM-2.5 (Low Density Multi-Family Residential) district consistent with the General Plan designations for the properties.

Attachments: (1) Ordinance No. 2025-02
(2) Planning Commission Resolution No. 2024-16
CONFLICT OF'INTEREST:

None known.

RECOMMENDATION:

That the City Council conduct the public hearing, waive the fulI reading, and introduce Ordinance No. 2025-02, amending the City of Sanger ZoningMap, to change the zoning of real property located near the intersection of Cherry Avenue and J Street, APNs: 325-090-58 and325-090-61, from the R-1-6 district to the RM-2.5, district consistent with the General Plan designations for the properties.

EXECUTIVE SUMMARY:

The applicant, AMG & Associates, LLC, proposes to amend the Zoning Map of the City of Sanger Zoning Ordinancc to change the zone district of the subject properties fiom the R-1-6 Single Family Residential Zone District to the RM-2.5 Low Density Multiple Family Residential Zone District. This rezone is to achieve a consistent zone district with the existing apartment complex immediately south located at 1620 J Street, Sanger Crossing Apartments, which allows for future development of a park on APN 325-090-61 to serve the complex.

Prepared by: Derek Sylvester Approved by: Nathan Olson
REVIEW: City Manager: NCO Finance: MS City Attorney: HCM TYPE OF ITEM:

X
Consent
Informational Item
Action Item
Department Report
COUNCIL ACTION: APPROVED DENIED NO ACTION
X Public Hearing
Matter Initiated by a Council Member
Other:

Continued to:
77 Subject Properties
BACKGROUND:

Thesubjectproperties(APNs325-090-58 and325-090-61)arelocatedontheeastsideofJStreet,justnorth of Cherry Avenue. See aerial photo below, with the properties outlined in red:

In May of 2013, Site Plan Review No. 2012-05 was granted conditional approval authorizing construction ofthe Sanger Crossing Apartments. Following approval of the site plan, Parcel Map20l4-02 was approved on April 24,2014 by the Planning Commission which conditioned an amendment to the site plan requiring a park to serve the apartment complex. The applicant has since applied for the site plan amendment which proposes APN 325-090-61 to be developed as a park for the complex. However, upon review of the project it was noted that there existed zoning inconsistency throughout the entire complex. Remediation of this inconsistency must occur prior to processing the site plan review amendment application.

The City of Sanger Planning Commission recommends adoption of Ordinance No. 2025-_. Planning Commission recommendation is contained in attached Planning Commission Resolution No. 2024-16, adopted October 24, 2024.

REASON FOR RECOMMENDATION:

Adoption of the ordinance will provide for consistent zoning throughout the Sanger Crossing Apartments, allowing the site plan to be modified for inclusion of a park serving the residents of the complex, as required by Parcel Map 2014-02.

F'ISCAL IMPACT:

No fiscal impact.

ALTERNATIVES:

The City Council may choose not to introduce the ordinance. If so, staff requests the Council's direction or reasoning for doing so.
78 ACTIONS FOLLOWING APPROVAL:

If introduced, the Ordinance will be placed on the next regular meeting's agenda for adoption. 79 ORDINANCE NO. 2025-02

AN ORDINANCE OF' THE CITY COUNCIL OF THE CITY OF' SANGER ADOPTING ZONING ORDINANCE MAP AMENDMENT 2024.04, AMENDING THE OFF'ICIAL

ZONE MAP AND REZONING REAL PROPERTY LOCATED NEAR THE
INTERSECTION CHERRY AVENUE AND J STREET, FROM THE "R.1-6" (SINGLE FAMILY RESIDENTIAL) DISTRICT TO THE "RM-2.5' (LOW DENSITY MULTIPLE FAMILY RESTDENTIAL) DISTRICT, ASSESSOR'S PARCEL NUMBERS 325-090-58 AND 325-090-61.

WHEREAS, AMG & Associates, LLC ("Applicant"), submitted an application for Zoning Ordinance Map AmendmentNo. 2024-04,to rezone real property (APNs: 325-090-58 &325-090- 61) from the R-1-6 (Single Family Residential) district to the RM-2.5 (Low Density Multi-Family Residential) district to make the zoning consistent throughout the Sanger Crossing Apartment Complex for future expansion; and
WHEREAS, the project site was designated as "Residential - Medium Density" in the 2035 General Plan, which is consistent with both the R-1-6 (Single Family Residential) district and the RM-2.5 (Low Density Multi-Family Residential) district; and WHEREAS, the Planning Commission ofthe City of Sanger did conduct apublic meeting in the Council Chambers of the Sanger City Hall in Sanger, Califomia, on October 24,2024, to consider Zoning Ordinance Map Amendment No. 2024-04; and WHEREAS, the Planning Commission adopted Resolution No. 2024-16, which recommends the City Council approve Zoning Ordinance Map Amendment No. 2024-04; and WHEREAS, Zoning Ordinance Map Amendment No. 2024-16 is considered a "project" by California Environmental Quality Act (CEQA); however, under CEQA Guidelines 15061(bX3), this project is subject to the'ogeneral rule" or "common sense" exemption, as it can be seen with certainty that there is no possibility that the rezone may have significant environmental effect; and
WHEREAS, the City Council of the City of Sanger conducted a public hearing on February 20,2025, in the Council Chambers of the Sanger City Hall in Sanger, California, to consider Zoning Ordinance Map Amendment No. 2024-04 as required by law.

The City Council of the City of Sanger does ordain as follows:

Section L Recitals. The City Council hereby finds that all of the facts set forth in the recitals above are true and correct and incorporated herein.

Section 2. CEQA. This Ordinance is exempt from the California Environmental Quality Act (CEQA) under $ 15061(b)(3) of the CEQA Guidelines, which provides that CEQA only applies to projects that have the potential for causing a significant effect on the environment.

Where, as here, it can be seen with certainty that there is no possibility that the activity in question would have a significant effect on the environment, the activity is not subject to CEQA. 80 Section 3. General Plan Consistency. The City Council finds that the proposed zoning map amendment is consistent with the goals, objectives, and policies of the Sanger General Plan.

In this regard, the City Council finds that public necessity, convenience, general welfare, or good zoning practices justify adoption of Zoning Ordinance Map Amendment No. 2024-04.

Specifically, the change of zoning amendment is consistent with the land uses contemplated for the property. Additionally, the rezone is consistent with the General Plan goals and policies, any operative plan, or adopted policy, and specifically implements the planned land uses in the General Plan. The changes are also consistent with the purpose of the zoning ordinance to promote the growth of the City in an orderly and sustainable manner, and to promote and protect the public health, safety, peace, comfort, and general welfare. The change is also necessary for good zoning practices and brings the existing use of the property into conformance with the zoning ordinance, and allows for expansion of the site in the future.

Section 4. Approval. The City Council adopts Zoning Ordinance Map Amendment No. 2024-04, with the APN numbers and a map depicting the parcels set forth in Exhibit'oA" to this Ordinance. Exhibit A is incorporated by reference.

Section 5. Severabilit)r. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions, or applications of this Ordinance that can be given effect without the invalid provision or application, and to this end, the provisions of this Ordinance are severable. The City Council hereby declares that it would have adopted this Ordinance irrespective of the invalidity of any particular portion thereof.

Section 6. Effective Date. This Ordinance shall take effect on the thirty-first (31st) day after its adoption.

Section 7. Publication. The City Clerk shall certify to the adoption of this Ordinance and cause it, or a sunmary of it, to be published in a newspaper of general circulation printed and publ i she d within the c ity
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The foregoing ordinance was introduced at a regular meeting of the City Council of the City of Sanger held on February 20, 2025 , and was passed and adopte d at a regular meeting of the City Council held on 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

COUNCILMEMBERS:

APPROVED:

Corina Tamez
City Clerk
Frank Gonzalez, Mayor
City of Sanger
81 Exhibit A
Change of Zoning Districts
Zoning Ordinance Map Amendment No.2024-04 - Sanger Crossing Apts, Assessor Parcel Numbers: 325-090-58 and 325-090-61
Change of Zoning Districts for APNs 325-090-58 and 325-090-61 from the R-1-6 Single Famity Residential District to the RM-2.5 Low Density Multiple Family Residential District Proposed Zone District: RM-2.5
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82 CITY OF SANGER

PLANNING COMMISSION
RESOLUTION NO. 2024.16
ZONING ORDINANCE MAPAMENDMENT NO.
2024-05

A RESOLUTION OF THE PLANNING COMMISSION OF THE CITY OF

SANGER RECOMMENDING THE CITY COUNCIL OF THE CITY OF SANGER

ADOPT AN ORDINANCE APPROVING ZONING ORDINANCE MAP
AMENDMENT NO. 2024-04 - ZONING DESIGNATION CHANGE FROM THE SINGLE FAMTLY RESIDENTIAL (R-1-6) ZONE DISTRICT TO THE LOW DENSITY MULTIPLE FAMILY RESIDENTIAL (RM-2.5) ZONE DISTRICT, FOR ASSESSOR'S PARCEL NUMBERS 325-090-58 AND 325-090-61, SANGER, CA 93657, AND ADOPT AN EXEMPTTON UNDER CEQA GUIDELINES 15061(b)(3).

WHEREAS, AMG & Associates, LLC, submitted an application for Zoning Ordinance Map Amendment No.2024-04, to rezone real property (APNs: 325-090-58 and325-090-61) from the R-1-6 (Single Family Residential) zone district to the RM-2.5 (Low Density Multiple Family Residential) zone district to make the existing uses consistent with the zone designation for the properties; and WHEREAS, the project site was designated as "Residential - Medium Density" in the 2035 General Plan, which is consistent with both the R-l-6 (Single Family Residential) and RM-2.5 (Low Density Multiple Family Residential) zone districts; and WHEREA$ California Land Use Regulations require zoning to be consistent with the General Plan; and
WHEREA$ the Zoning Ordinonce Amendment intended to faoilitato oonsistency betrveon the existing use and the zoning district is considered a "project" by California Environmental Quality Act (CEQA); however, under CEQA Guidelines 15061(b)(3), this project is subject to the "general rule" or "common sense" exemption, as it can be seen with cerlainty that there is no possibility that the rezone 83 may have significant environmental effect; and
WHEREA$ the Commission reviewed the staff report prepared for Zoning Ordinance Map Amendment No. 2024-04, and heard public testimony offered at the public meeting on the request to rezone real property (APNs: 325-090-58 and 325-090-61) from the R-1-6 (Single Family Residential) zone district to the RM-2.5 (Low Density Multiple Family Residential) zone district; and WHEREAS, the Planning Commission now desires to recommend the City Council approve Zoning Ordinance Map Amendment No. 2024-04 and find the project is exempt according to CEQA Guidelines Section 1 506 I (b)(3).

NOW' THEREFORE BE IT RESOLVED by the Planning Commission of the City of Sanger as follows:

L Recitals. The Planning Commission hereby finds that all ofthe facts set forth in the recitals above are true and correct and incorporated herein.

3. General Plan Consistency. The Planning Commission finds that the proposed zoning map amendment is consistent with the goals, objectives, and policies of the Sanger General Plan. In this regard, the Planning Commission recommends the City Council find that public necessity, convenience, general welfare, or good zoningpractices justiff adoption of Zoning Ordinance Map Amendment No. 2024-

04. Specifically, the change of zoning amendment is consistent with the land uses contemplated for the property. Additionally, the rezone is consistent with the General Plan goals and policies, any operative plan, or adopted policy, and specifically implements the planned land uses in the General Plan. The changes 84 are also consistent with the purpose of the zoning ordinance to promote the growth of the City in an orderly and sustainable manner, and to promote and protect the public health, safety, peace, comfort, and general welfare. The change is also necessary for good zoning practices and brings the existing use ofthe property into conformance with the zoning ordinance.

4. Recommendation for Approval. The Planning Commission recommends the City Council adopt an ordinance approving ZoningOrdinance Text Amendment2024-04torczone real property (APNs: 325-090-58 and 325-090-61) from the R-l-6 (Single Family Residential) zone district to the RM-

2.5 (Low Density Multiple Family Residential) zone district as set forth in Exhibit "A" attached hereto.

5. Effective Date. This Resolution shall take effect immediately. {. * * * * * + * * * {< {< * {. * * *
I HEREBY CERTIFY that the foregoing is a full, true, and correct copy of a Resolution duly and regularly adopted and passed by the Planning Commission of the City of Sanger, California, at a meeting held on the 24th day of Octob er 2024, by the following vote:

AYES CARTER, HARPER, BOUASAVANH, ECHEVERRIA, LOPEZ
NOES
ABSENT:

ABSTAIN
Dated: October 24,2024
Derek Sylvester
Secretary of the Planning Commission
of the City of Sanger
85 Exhibit A
Existing and Proposed Zoning Districts
Zoning Ordinance Map Amendment2024-04 - Sanger Crossing Apartments, Assessor Parcel Numbers: 325-090-58 and 325-090-61 Existing Zone District: R-1-6
Proposed Zone District: RM-2.5
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86 For the Meeting of: February 20,2025
Agenda Item No.: G-2
CrrY oF SINGER

RE,PORTTO THE CITY COUNCIL
To:

From:

Subject:

Mayor and Councilmembers
Derek Sylvester, Senior Planner
General Plan Amendment 2024-02 (GPA 2024-02) and Zoning Ordinance Map Amendment 2024-06 (20A2024-06), to redesignate the General Plan Land Use and rezonerealpropertieslocated at17197thSt,706 DeWittAve,70l WestAve, and707 West Ave.

Attachments:

1. City Council Resolution No. 2025-14

2. Ordinance No. 2025-03

3. Planning Commission Resolution No. 2025-0I
CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the City Council conduct the public hearing and by separate motion:

1. Adopt City Council Resolution No. 2025-14, to redesignate the General Plan land use designation of real property located at I7I9 7th St, 706 De Witt Ave, 701 West Ave, and 707 West Ave from Commercial-Office to Commercial-Central and adopt an exemption per CEQA Guidelines 1s061(bX3); and

2. Waive the full reading and introduce, by title only, Ordinance No. 2025-03, an ordinance of the City Council of the City of Sanger adoptingZoningOrdinance Map AmendmentNo. 2024-06, amending the official ZoneMap, rezoning from the '(C-P" (Administrative and Professional Office) District touC-3" (Central Commercial) District, for real property located at I7I9 7th St, 706 De Witt Ave, 701 West Ave, and707 West Ave.

EXECUTIVE SUMMARY:

The applicant proposes to amend the General Plan Land Use and rezone from the Commercial-Office Prepared by: Derek Sylvester Approved by: Nathan Olson
REVIEW: City Manager: NCO Finance: MS CityAttomey: HCM
TYPE OF ITEM:

X
Consent
Informational Item
Action Item
Department Report
COUNCIL ACTION: APPROVED DENIED NO ACTION
X Public Hearing
Matter Initiated by a Council Membet
Other:

Continued to:
87 land use and C-P zone district to the Commercial-Central land use and C-3 zone district. The City is proposing to include 707 West Avenue in the land use redesignation and rezone to allow for greater consistency throughout the downtown corridor.

BACKGROUND:

The subject properties are generally located on the south side of 7th Street, between De Witt and West Avenues, in the city of Sanger as further depicted in the diagram below. The APNs for the subject properties are:317-096-0I, -02, -13, and -14, containing approximately 0.75 acres. ,t I
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The reasoning provided by the applicant for requesting the land use amendment was to oo... provide more mixed-use opportunities in the downtown business district." Subsequently, a change in land use to Commercial-Central would require a rezone to a consistent district, which is the reason for the rezone recommendation from C-P to C-3. The change in zone district was requested by the applicant and stated in their submittal because oothe current zoning is limited for future business opportunities". The C-3 zone district provides for nearly all uses within the C-P zone district with the addition of more retail and service opportunity. The existing uses of all properties included in the land use amendment and rezone will be consistent with the C-3 district if approved, avoiding creation of any non-conforming uses or structures.

In reviewing the request, staff considered the accessibility to the existing downtown corridor, location across from City Hall and public facilities, architecture, and goals of Sanger Downtown outlined in the 2035 General Plan.

Accessibility to Downtown: Properties are located immediately west and are adjacent to the existing downtown area, with the border of West Avenue being shared.

Location to Citv Hall and Public Facilities: Chapter 2,LandUse, Issue Five: Downtown Sanger, of the 2035 General Plan identifies the character of the downtown as being the government, civic, and retail/office center for the City. With these properties being located across City Hall, it further supports the use of them to be consistent with those envisioned in the General Plan. During largely attended City events throughout the year taking place at City Hall and throughout downtown, these properties have opportunity to thrive from the pedestrian traffic.

Architecture/Design: The existing design of the building on the corner of 7th Street and De Witt Avenue, as well as the tenant spaces under construction and nearing completion, is consistent with the store front and streetscape throughout the 7th Street downtown corridor. ..Q.ffi d*'nq'
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88 Goals. Objectives. and Action Plans of the 2035 General Plan: There are several instances in the 2035 General Plan that demonstrate the land use change and rezone proposed are consistent with the goals for Downtown Sanger. The opportunities created by rezoning the properties will strengthen the downtown with more variety of walkable businesses and attract foot-traffic to the area. In regards to the goals of the downtown, it should:
a. "Enhance Sanger's quality of life by establishing a Downtown that is inviting, prosperous, friendly, clean, safe and aesthetically pleasing."
b. o'Maintain the Downtown as the govemment, civic and retail/office center for the City." c. "Identify and promote Downtown as the entertainment, cultural and community activity center of Sanger."
REASON FOR RECOMMENDATION:

Adopting City Council Resolution No. 2025-14 and Ordinance No. 2025-03 allows for more uses of these properties to have opportunities for serving the residents and the Sanger Downtown corridor.

F'ISCAL IMPACT:

No fiscal impact.

ALTERNATIVES:

The City Council may choose not to adopt City Council Resolution No. 2025-14 which would then not allow introduction of Ordinance No. 2025-03.If so, staff requests the Council provide direction on next steps.

ACTIONS F'OLLOWING APPROVAL:

The General Plan Land Use Map will be revised to reflect City Council Resolution No. 2025-14.lf introduced, Ordinance No. 2025-03 will be placed on the next regular meeting's agenda for adoption. 89 RESOLUTION NO. 2025-14

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER APPROVING GENERAL PLAN AMENDMENT 2024-02, REDESIGNATING THE LAND USE OF 1719 7th ST, 706 DE WITT AVE, 701 WEST AVE, AND 707 WEST AVE (APNS: 317-096-01, 317 -09 6 -02, 317 -09 6 -13, AND 317 -09 6-1 4) F ROM THE 6(
C OMMERCIAL-OFFICE " LAND
USE DESIGNATION TO THE (COMMERCIAL.CENTRAL" LAND USE

DESIGNATION
WHEREAS, the applicant, Leonard Bedoian and Lynette McDowel, submitted an application to the City for a General Plan amendment and zoning ordinance map amendment for certain property located generally south of 7th Street between De Witt and West Avenues, APNs:
3 17 -096-01, 317 -096-13, and 317 -096-14; and
WHEREAS, the City in efforts to increase consistency throughout the downtown corridor is proposing to include 707 West Avenue, APN: 317-096-02, to the project for General Plan amendment and zoning ordinance map amendment, collectively referred to as "Properties"; and WHEREAS, General Plan Amendment 2024-02 proposes to redesignate the Properties from the Commercial - Office designation to the Commercial - Central designation; and WHEREAS, General Plan Amendment 2024-02 is considered a "project" by California Environmental Quality Ave (CEQA); however, under CEQA Guidelines 15061(bX3), this project is subject to the oogeneral rule" or "common sense" exemption, as it can be seen with certainty that there is no possibility that the general plan amendment and rezone may have significant environmental effect; and
WHEREAS, the Planning Commission of the City of Sanger did conduct apublic meeting in the Council Chambers of the Sanger City Hall in Sanger, California, on January 23,2025, and adopted Planning Commission Resolution2025-0I, recommending approval by the City Council of General Plan Amendment 2024-02, to redesignate a portion of the property from the "Commercial-Office" land use designation to the 'oCommercial-Central" land use designation; and WHEREAS, the City Council reviewed the staff report prepared for General Plan Amendment 2024-02 presented on February 20, 2025, which is herein incorporated by this reference; and heard public testimony offered at the public meeting on the request; and WHEREAS, the City Council now desires to approve General Plan AmendmentNo. 2024- 02 and adopt an exemption per CEQA Guidelines 15061(bX3).

NOW THEREFORE, the City Council of the City of Sanger resolves as follows:

Section 1. Recitals. The City Council hereby finds that all of the facts set forth in the recitals above are true and correct and incorporated herein.

CEQA. The City Council finds the project is exempt under CEQA Guidelines 15061(b)(3), as this project is subject to theoogeneral rule" or "common sense" exemption as it can be seen with certainty that there is no Section 2.
90 Section 3.

Section 5.
possibility that the general plan amendment and rezone may have significant environmental effect because the proposed project changes the land use and rezones to align with the existing conditions surrounding the Properties. Being located across from City Hall, the Properties' proximity to the downtown district provides for the same impact characteristics of traffic, noise, and circulation that adjacent uses in the downtown are experiencing. Changing the land use to Commercial-Central will provide for greater consistency with the surrounding uses. Rezoning to a consistent zone district (C-3) within the land use will not create additional environmental characteristics other than those already existing. It will provide for greater opportunity and projects, which will be analyzed on a project level.

General Plan Findings. The City Council finds that the proposed amendment and rezone are consistent with the goals, objectives, and policies of the Sanger General Plan. Specifically, the Land Use Element of the General Plan identifies these is Issue Five: Downtown Sanger (p. 2-58), where we find objectives to "... establishing a Downtown that is inviting, prosperous, friendly, clean, safe and aesthetically pleasing." Further, the General Plan seeks to "Identify and promote Downtown as the entertainment, cultural, and community activity center of Sanger." In this regard, the Planning Commission recommends the City Council find that public necessity, convenience, general welfare, and good practices justifli adoption of General Plan Amendment 2024-02 and Zoning Ordinance Amendment 2024-06, and approval is in the public interest.

Approval of General Plan Amendment No. 2024-02. The City Council approves General Plan Amendment No. 2024-02 for specified land use designations identified in Exhibit ".L" attached hereto and incorporated herein.

Section 6. This Resolution shall become immediately effective upon adoption. *:l<*{<
The foregoing Resolution was considered by the City Council of the City of Sanger at a regular meeting of said Council held on the 20th day of February 2025 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

COLTNCILMEMBERS:

COUNCILMEMBERS:

COI.INCILMEMBERS:

ATTEST:

Corina Tamez, City Clerk
91 Exhibit A
General Plan Amendment No.2024-02
l7l9 7th Sto 706 De Witt Ave, 701 West Ave,707 West Ave Assessor's Parcel Numbers: 317-096-01 , -02, -l3o and -14 Proposed General Plan Designation
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92 ORDINANCE NO. 2025-03

AN ORDINANCE OF' THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING ZONING ORDINANCE MAP AMENDMENT NO. 2024-O6,AMENDING THE OFF'ICIAL zoNE MAP AND REZONING REAL pROpERTy LOCATED AT t7t9 7rH ST, 706 DE WITT AVE, 701 WEST AVE, AND 707 WEST AVE, FROM THE (C-P" (ADMINISTRATIVE AND PROFESSIONAL OFFICE) DISTRICT TO THE 4C-3" (CENTRAL COMMERCTAL) DTSTRTCT, ASSESSOR'S PARCEL NUMBERS 317-096- 01, 317-09 6-02, 317 -096-13, AND 317 -096-14.

WHEREA$ the applicants, Leonard Bedoian and Lynette McDowel, submitted an application for Zoning Ordinance Map Amendment No. 2024-06, to rezone real property located at 17 19 7th St, 7 06 De Witt Ave, 70 1 West Ave, and 707 West Ave, from the C-P (Administrative and Professional Office) zone district to the C-3 (Central Commercial); and WHEREA$ the City Council adopted ResolutionNo. 2025-_, which approved General Plan Amendment 2024-02, effectively redesignating the General Plan Land Use of the subject properties from "Commercial-Office" to "Commercial-Central", prior to introduction of this ordinance, which is consistent with the C-3 (Central Commercial) zone district; and WHEREA$ the Planning Commission of the City of Sanger did conduct apublic meeting in the Council Chambers of the Sanger City Hall in Sanger, Califomia, on January 23,2025, to consider Zoning Ordinance Map Amendment No. 2024-06, to consider Zoning Ordinance Map Amendment No. 2024-06; and
WHEREAS, the Planning Commission recommended the City Council approve Zoning Ordinance Map Amendment No. 2024-06, by adopting Planning Commission Resolution No. 2025-01at the aforementioned public meeting; and
WHEREAS, Zoning Ordinance Map Amendment No. 2024-06 is considered a o'project" by California Environmental Quality Act (CEQA); however, under CEQA Guidelines 15061(b)(3), this project is subject to the "general rule" or oocommon sense" exemption, as it can be seen with certainty that there is no possibility that the rezone may have significant environmental effect; and
WHEREAS, the City Council of the City of Sanger has also conducted a duly noticed public hearing to consider approval of ZoningOrdinance Map AmendmentNo. 2024-06, and after all interested parties were given an opportunity to be heard and present evidence, the City Council now desires to adopt Zoning Ordinance Map Amendment No. 2024-06.

THE CITY COUNCIL OF' THE CITY OF SANGER DOES ORDAIN AS F'OLLOWS:

Recitals. The City Council hereby finds that all of the facts set forth in the recitals above are true and correct and incorporated herein.

Section l.
93 Section 2
Section 3
Section 4
Section 5
CEQA. The City Council finds the project is exempt under CEQA Guidelines 15061(bX3), as this project is subject to the "general rule" or oocommon sense" exemption as it can be seen with certainty that there is no possibility that the general plan amendment and rezone may have significant environmental effect because the proposed project changes the land use and rezones to align with the existing conditions surrounding the Properties. Being located across from City Hall, the Properties' proximity to the downtown district provides for the same impact characteristics of trafftc, noise, and circulation that adiacent uses in the downtown are experiencing. Changing the land use to Commercial-Central will provide for greater consistency with the surrounding uses. Rezoning to a consistent zone district (C-3) within the land use will not create additional environmental characteristics other than those already existing. It will provide for greater opportunity and projects, which will be analyzed on a project level.

General Plan Consistency. The City Council finds that public necessity, convenience, general welfare, or good zoning practices justiff adoption of Zoning Ordinance Amendment 2024-06. Specifi cally, the zoning change is consistent with the General Plan goals and policies, as well as any operative plan, or adopted policy. The change is also consistent with the purpose of the Development Code to promote the growth of the city in an orderly and sustainable manner, and to promote and protect the public health, safety, peace, comfort, and general welfare. The change is also necessary for good zoningpractices to achieve the balance of land uses desired by the City and to provide sites for needed downtown retail and commercial facilities, consistent with the goals, policies, and objectives of the General Plan.

Approval. The City Council adopts Zoning Ordinance Map Amendment 2024-06, with the APN number and a map depicting the parcels set forth in Exhibit'oAo'to this Ordinance. Exhibit A is incorporated by reference.

Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions, or applications of this Ordinance that can be given effect without the invalid provision or application, and to this end, the provisions of this Ordinance are severable. The City Council hereby declares that it would have adopted this Ordinance irrespective of the invalidity of any particular portion thereof.

Effective Date. This Ordinance shall take effect on the thirty-first (3lst) day after its adoption.

Section 6.
94 Section 7. Publication. The City Clerk is authorized to cause this ordinance or a summary of this ordinance to be published in a newspaper of general circulation in the City of Sanger, within fifteen days after its adoption. If a sunmary of the ordinance is published, the City Clerk shall cause a certified copy of the fulItext of the proposed ordinance to be posted at City Hall at least five days prior to the meeting at which the ordinance is adopted and again after the meeting at which it is adopted.

The foregoing ordinance was introduced at a regular meeting of the City Council of the City of Sanger held on February 20, 2025 , and was passed and adopte d at a regular meeting of the City Council held on by the following vote:

AYES:

NOES:

ABSTAIN
ABSENT:

ATTEST:

COUNCILMEMBERS:

COI-]NCILMEMBERS:

COUNCILMEMBERS:

APPROVED:

Corina Tanez
City Clerk
Frank Gonzalez, Mayor
City of Sanger
95 Exhibit A
Zoning Ordinance Map Amendment No. 2024-06
t7t97th St,706 De Witt Ave, 701West Ave, and707 West Ave Parcel Num bers : 3 I 7-096-0 1, 317 -09 6-02 o 3L7 -09 6-13, and 317 -09 6-14 Proposed Zoning Designation
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96 CITY OF SANGER

PLANNING COMMISSION
RESOLUTION NO. 2O25.OI

A RESOLUTION OF THE PLANNING COMMISSION OF THE CITY OF SANGER

RECOMMENDING THE CITY COUNCIL OF THE CITY OF SANGER APPROVE GENERAL PLAN AMENDMENT 2024-02 AND ZONING ORDINANCE AMENDMENT 2024.06, REDESIGNATING THE LAND USE FROM COMMERCIAL-OFFICE TO COMMERCIAL.CENTRAL AND THE ZONE DISTRICT FROM C.P,
ADMINISTRATIVE AND PROFESSIONAL OFF'ICE, TO C.3, CENTRAL COMMERCIAL, F',OR pROpERTy LOCATED AT t7l9 7rH STREET, 706 DE WrTT AVE,701 WEST AVE, AND 707 WEST AVE, SANGER, CA 93657, AND TO ADOPT AN EXEMPTTON UNDER CEQA GUTDELTNES 1s061(bx3)
WHEREAS, Leonard Bedoian and Lynette McDowel ("Owner") submitted an application to the City for a General Plan amendment and zoning ordinance map amendment for certain property located generally south of 7th Street between De Witt and West Avenues, APNs:317- 096-01, 317-096-13, and 317-096-14; and
WHEREAS, the City in efforts to increase consistency throughout the downtown conidor is proposing to include 707 West Avenue, APN: 317-096-02. to the project for General Plan amendment and zoning ordinance map amendment, collectively referred to as "Properties"; and WHEREAS, General Plan Amendment 2024-02 proposes to redesignate the Properties from the Commercial - Office designation to the Commercial - Central designation; and WHEREAS, Zoning Ordinance Amendment 2024-06 proposes to rezone the Properties from the C-P, Administrative and Professional Office, zone district to the C-3, Central Commercial,zone district, consistent with the proposed General Plan designation of General Plan Amendment No. 2024-02; and
WHEREAS, General Plan Amendment 2024-02 and Zoning Ordinance Amendment 2024-06 are considered a "project" by Califomia Environmental Quality Ave (CEQA); however, under CEQA Guidelines 15061(bX3), this project is subject to the "general rule" or "common sense" exemption, as it can be seen with certainty that there is no possibility that the general plan amendment and rezone may have significant environmental effect; and WHEREAS' the Planning Commission held a duly-noticed public hearing onJanuary 23, 2025, at which time all interested parties were given an opportunity to be heard and present evidence; and
WHEREAS, after considering all items related to this matter, the Planning Commission 97 now desires to recommend that the City Council approve General Plan Amendment 2024-02, Zoning Ordinance Amendment No. 2024-06, and find the project is exempt according to CEQA Guidelines Section I 5061(bX3).

NOW, THEREFORE' BE IT RESOLVED the Planning Commission of the City of Sanger as follows:
l. Recitals. The Planning Commission hereby finds that all of the facts set forth in the recitals above are true and correct and incorporated herein.

2. CEOA. The Planning Commission recommends the City Council find the project is exempt under CEQA Guidelines 15061(bX3), as this project is subject to the "general rule" or "common sense" exemption as it can be seen with certainty that there is no possibility that the general plan amendment and rezone may have significant environmental effect because the proposed project changes the land use and rezones to align with the existing conditions surrounding the Properties. Being located across from City Hall, the Properties' proximity to the downtown district provides for the same impact characteristics of traffic, noise, and circulation that adjacent uses in the downtown are experiencing. Changing the land use to Commercial-Central will provide for greater consistency with the surrounding uses. Rezoning to a consistent zone district (C-3) within the land use will not create additional environmental characteristics other than those already existing. It will provide for greater opportunity and projects, which will be analyzed on a project level.

3. General Plan Findinss. The Planning Commission finds, and recommends the City Council find, that the proposed amendment and rezone are consistent with the goals, objectives, and policies of the Sanger General Plan. Specifically, the Land Use Element of the General Plan identifies these is Issue Five: Downtown Sanger (p.2-58), where we find objectives to "... establishing a Downtown that is inviting, prosperous, friendly, clean, safe and aesthetically pleasing." Further, the General Plan seeks to "Identif' and promote Downtown as the entertainment, cultural, and community activity center of Sanger." In this regard, the Planning Commission recommends the City Council find that public necessity, convenience, general welfare, and good practices justify adoption of General Plan Amendment2024-02 andZoning Ordinance Amendment2024-06, and approval is in the public interest.

4. Recommendation of Approval of General Plan Amendment 2024-02. The Planning Commission recommends the City Council approve General Plan Amendment 2024-02 to redesignate the Properties from the "Commercial - Office" designation to the "Commercial - Central" designation as more specificalty identified on Exhibit "A" attached hereto and incorporated herein.

5. General Plan Consistency - Zoning Amendment. The Planning Commission finds that the zoning is consistent with the goals, objectives, and policies of the Sanger General Plan. In this regard, the Planning Commission recommends the City Council find that public necessity, convenience, general welfare, or good zoning practices justify adoption of Zoning Ordinance Amendment2024-06. Specifically, the zoning change is consistent with the General Plan goals and policies, as well as any operative plan, or adopted policy. The change is also consistent with the purpose of the Development Code to promote the growth of the city in an orderly and 98 sustainable manner, and to promote and protect the public health, safety, peace, comfort, and general welfare. The change is also necessary for good zoning practices to achieve the balance of land uses desired by the City and to provide sites for needed downtown retail and commercial facilities, consistent with the goals, policies, and objectives of the General Plan. 6 Rec.nnrrnendefinn nf Annrnrrq'l nf Tnninn Arnendm ent No. )o)2-n) The Planning Commission recommends the City Council approve Zoning Ordinance Amendment 2024-06 to amend the zone district map of the Properties from the C-P (Administrative and Professional Office) district to the C-3 (Central Commercial) district, as more specifically identified on Exhibit "B" attached hereto and incorporated herein.

7. Effective Date. This Resolution shall take effect immediately.

I HEREBY CERTIF'Y that the foregoing is a full, true, and correct copy of a Resolution duly and regularly adopted and passed by the Planning Commission of the City of Sanger, California, at a meeting held on the 23'd day of Janu ary 2025 , by the following vote:

AYES: CARTER, HARPER, BOUASAVANH, ECHEVERRIA
NOES
ABSENT:

ABSTAIN
Dated: January 23,2025
Derek Sylvester
Secretary of the Planning Commission
of the City of Sanger
99 7th Sr
/\lebeter St
7th Sr
tffil
Exhibit A
Existing and Proposed General Plan Designations
General Plan Amendment 2024-02
Assessor Parcel Numbers: 317-096-01, -02, -13, and -14
General Plan
R-MD R:MD
Webrtor St
Proposed General Plan Designation
i
,0
!
ilil
R.MD
€bttei-Str^l
,o
I
Subj ect
Properties
{: :;,1--t.,:1 t I
',;ir'1-:.;i
',:.i'-r*'
ri.,@
r' .i
t rt:.,1
| '.1
Subj ect
Properties
R-MD
WebEter 5t
100
Exhibit B
Existing and Proposed Zone Districts
Zoning Ordinance Amendmen t 2024-06
Assessor Parcel Numbers: 317-096-01r -02r -13, and -14
Existin g Zoning Designation
n
7th st
Wcbster 5t
R-t.6 Rn4
R.t€
7th 5t
Webrter 9t
R.1€
R-r,6
R.1.6
Ri4
R-1-6
Wobir6r 5t
Rl-8
R-r3
R-14
R-1-6
Wob8tor St
R-1-6
R. t-3
R-1€
R"r4
('o
€
o
R-'1.6
R-1-6
Rn4
c
,t
Proposed Zoning Designation
R-r-6
R"t6
R.1.8
R:t$ eR{{ R.14
:

C'o
t
o
i
R-t.6
l?:qltilHiidi!rFi I
Subj ect
Properties
Subj ect
Properties
Rn.6
R"1-€
Rn-0
R-1"€
{o
101
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
__X _ Department Report
____ Public Hearing
____ Matter Initiated by a Council Member
____ Other
____ Continued to: __________
For the Meeting of: February 20, 2025

Agenda Item No.: H-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL
To: Mayor and Councilmembers
From: Michelle Speer, Assistant City Manager / Administrative Services Director Subject: Fiscal Year 2022 Annual Audit Financial Report and Single Audit Atta
chments: (1) 2022 Financial Statements
(2) 2022 Single Audit & Related Reports
(3) 2022 Management Letter
(4) 2022 Gann Report
(5) 2022 Conclusion Letter
(6) Corrective Action Plan
CONFLICT OF INTEREST:

None
known.

RECOMMENDATION:

Tha
t the City Council receive and file the Annual Audit Financial Reports and Single Audit for Fiscal Year 2022 as prepared by Mann, Urrutia, Nelson, CPAs & Associates, LLP.

EXECUTIVE SUMMARY:

Th
ese financial statements have been prepared in accordance with generally accepted auditing standards using the accounting principles, present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City as of June 30, 2022.

BACKGROUND:
102
The
city is required to conduct an outside audit of its financial statements and processes. Additionally, as the City received more than $750,000 in federal grants, a Single Audit is also required of federal grant funding. A member of MUN CPAs will attend the council meeting and present the financial statements and findings to the City Council and the public.

REASON FOR RECOMMENDATION:

It is
required by City of Sanger Municipal Code that the financial records be audited and accepted by the City Council each year, as well as being a prudent financial management tool. It is also required that if a city receives federal grant funds over $750,000, a single audit be conducted and filed with the California State Controller‘s office
FISCAL IMPACT:

None
noted
COUNCIL OPTIONS:

None
noted
ACTIONS FOLLOWING APPROVAL:

Upon r
eceipt of the annual audit, materials will be posted to the City’s website for public use. 103
Attachment 1
104

CITY OF SANGER

CALIFORNIA

ANNUAL FINANCIAL REPORT

WITH INDEPENDENT AUDITORS' REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
MUN CPAs, LLP
1760 Creekside Oaks Drive, Suite 160
Sacramento, California 95833
105

CITY OF SANGER

ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS

INTRODUCTORY SECTIONT
Elected Officials and Executive Staff
FINANCIAL SECTION:
lndependent Auditor's Report on Basic Financial Statements Basic Financial Statements:

Government-wide Financial Statements
Statement of Net Position
Statement of Activities
Fund Financial Statements
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities - Governmental Funds Statement of Net Position - Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds Statement of Cash Flows - Proprietary Funds
Statement of Fiduciary Net Position - Fiduciary Funds
Statement of Changes in Fiduciary Net Position - Fiduciary Funds Notes to Basic Financial Statements
Required Supplemental lnformation
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Measure S Sales Tax
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - State Grants Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Sanger Financing Authority
Notes to Required Supplemental lnformation
Schedule of the City's Proportionate Share of the Net Pension Liability Paqe
1-3
4 6-7
9-10
5 8
11 12
13 14-15
16 17
18-52
53 54
55 56
57 58
106

CITY OF SANGER

ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
Required Supplemental Information {Continued)
Schedule of Pension Contributions
Combining Financial Schedules and Other Supplemental Information Non-Major Governmental Funds:

Description of Non-major Funds
Combining Balance Sheets
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
State Gas Tax
Landscape and Lighting
Measure C EXT - Pedestrian
MeasureCEXT-Bicycle
MeasureCEXT-ADA
MeasureCEXT-Street
MeasureCEXT-Flexible
Transportation & Street Maintenance
Developer Fees
Asset Forfeiture
JFK Park LWFC Grant
Local Public Safety
Air Quality Project Funds
Community Development Block Grant
EDA Grant
ARPA Fund
Federal Grants
Transportation Equity Act 21
Private Grants
Supplemental Law Enforcement Grant
Community Facilities District
Sanger Housing Authority
State Homeland Security Grant
Page
59 60-61
62-66
67 -71
72 73
74 75
76 77
78 79
80 81
82 83
84 85
86 87
88 89
90 91
92 93
94 107

CITY OF SANGER

ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
Combining Financial Schedules and Other Supplemental lnformation (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (Continued)
Cal OES
CaIHOME Grant
SWRCB
lnternal Service Funds
Description of lnternal Service Funds
Combining Schedule of Net Position
Combining Schedule of Revenues, Expenses, and Changes in Net Position Combining Schedule of Cash Flows
Page
95 96
97 98
99 100
101
108

INTRODUCTORY SECTION
109

CITY OF SANGER

ELECTED OFFICIALS
AND

EXECUTIVE STAFF
JUNE 30, 2022

ELECTED OFFICIALS
Mayor At-Large
Council Member
Council Member
Council Member
Council Member
City Manager
City Glerk
Assistant City Manager
Public Works Director
City Engineer
Police Chief
Fire Chief
City Attorney

EXECUTIVE MANAGEMENT TEAM
Frank Gonzalez
Esmeralda Hurtado
Dolores Melendez
Daniel Martinez
Michael Montelongo
Nathan Olson
Corina Tamez
Michelle Speer
Esperanza Rosales
Josh Rogers
Greg Garner
Greg Tarascou
Hilda Montoy
This listing has been created for the purpose of this annual financial report and as a reference of the structure at the time of production.
110

FINANCIAL SECTION
111
M.U.N

INDEPENDENT AUDITOR'S REPORT
To the City Council of
the City of Sanger
Sanger, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sanger (the "City") as of and for the year ended June 30, 2022, and the related notes to the financial statements, which- coilectively comprise the City's basic financial statements as listed in the table of contents. ln our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sanger, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof forthe yearthen ended in accordancewith accounting principles generally accepted in the United States of America.

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

Responsibilities of Management for the Financial Statemenb Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. ln preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor's Responsibflifies for the Audit of the Financial Statemenfs Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions.

Reasonable assurance is a high level of assurance, but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Governmeni Auditing Slandards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considereO materill if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

MUN CPAs, LLP | 1260 Creekside Ooks Drive, Suite 160, Socromenro, CA 95833 | ***.rrn.pos.com GLENDALE . ROSEVILLE . SACRAMENTO . ZEPHYR COVE . KAUAI 112
a
a
ln performing an audit in accordance with generally accepted auditing standards and Government Auditing Sfandards, we:

Exercise professional judgment and maintain professional skepticism throughout the audit. ldentify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed.

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

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

Required Supplementary lnformation
Accounting principles generally accepted in the United States of America require that the budgetary comparison information and the pension related schedules as listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

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

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Sanger's basic financial statements. The combining and individual nonmajor fund financial statements, budgetary comparison schedules, and combining internal service funds financial statements are presented for purposes of additional analysis and are not a required part of the basicfinancial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. ln our opinion, the combining and individual nonmajor fund financial statements and budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

O
a
113
Other Reporting Required by Govemment Auditing Standards ln accordance wilh Government Auditing Standards, we have also issued our report dated February 4,2025, on our consideration of the City of Sange/s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance.

That report is an integral part of an audit performed in accordance wilh Govemment Auditing Standarids in considering City of Sanger's internal control over financial reporting and compliance.

AuN &,uy?
Sacramento, California
February 4,2025
114

CITY OF SANGER

STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental
Activities
Business.Type
Activities
$ 15,',t29,277
3,460,480
10,004
Total
ASSETS
Cash and investments (Note 2)
Accounts receivables, net of allowance
lnterest receivable
Land held for development
lnventory
Loans receivable (Note 3)
Restricted assets:

Restricted Cash and investments (Note 2)
Cash and investments with liscal agents (Note 2)
Capital assets (Note 5)
Land and construction in progress
Other capital assets, net ofdepreciation
Total capital assets
Total Assets

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding
Changes in the net pension liability (Note 9)
Total Deferred Outflows of Resources

LIABILITIES
Accounts payable
Accrued payroll and benefits
Retention payable
Accrued interest payable
Unearned revenue
Deposits payable
Net pension liability (Note 9):

Due in more than one year
Accrued compensated absences (Note 6):

Due within one year
Due in more than one year
Claims Payable (Note 7):

Due within one year
Due in more than one year
Long-term liabilities (Note 6):

Due within one year
Due in more than one year
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Changes in the net pension liability (Note 9)

NET POSITION
Net investment in capital assets
Restricted for:

Debt service
Capital projects
Public safety
Community services
Affordable housing
Unrestricted
Total Net Position

84.522.484 49.521.384
176,928
$ 19,638,065
5,136,812
16,134
712,000
4,61 1
2,043,077
248,402
8,462,886
't,473,278

46.787.2't9
38,767,342
8,557,292
16,134
712,000
4,6't1
2,043,077
$

19.235.184
1 9,235,1 84

5.1 99,056

5.375.984

44.260 497
1,927 ,777

24.993.846

26.921.623
248,402
8,472,890
3,401,055

71.781.065

75.182.120
134.043.868
176,928

24.434.240

24.6't1.168
306,140
505,055
$
8,345,526
261,931
503,863
92,355
379,327
1,060,233
24,918.910
1,340,794 $
37,468
44,209
1,192
'1,284,959 $
397,923
11,765
322,000
1 ,791,676
235,330
2,625,753
435,391
1',t,765
363,1'14
1,809,462
490,176
4't,',t14
17,786
254,846
4,438,675 '12,784,201
92,355
379,327
1,101 394
878 50.346.788
2,161,627

25.427

39.605.7S8 at 705.356 72.311.154

7.332.471 3.899.870 11.232.341
38,386,082
8,338,992
8,608,114
1,689,988
32'1,008
2,O79,132
(2.603.917)
3,836,529
10,004

14.445.609
$ 18.292.'t42
42,222,611
8,348,996
8,608,114
1,689,988
321,008
2,O79,132
'11.841.692
$ 56.819.399
See accompanying notes to the basic financial statements 4 $_zg.1ll-g4
115

CITY OF SANGER

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2022
Proqram Revenues Net (Expense) Revenue and Change in Net Position Primary Govetnment
Functions/ProErams

PRIMARY GOVERNMENT
Governmental activities:

City Council
Community services
Administrative services
Police department
Fire and emergency services
Development services
Public works
Nondepartmental
lnterest and fiscal charges
Total governmental activities
Business-type activities:

Water
Sewer
Disposal
Total business-type activities
Total primary government
$
Expenses
263,360 $
718,536
849,678
8,331,578
6,274,983
1,765,493
5,773.984
98,326
I OO5 q8n
Charges for
Services
127,966
284,708
1,929,628
418,379
397,20',1
3157.442
3,172,332
5,263,429

3.111 616
11 5,47 477
Operating
Grants and
Contributions
Capital
Grants and
Gontributions
Governmental
Activities
Business-Type
Activities
(693,711)
(546,520)
133.346
(1.106.885)
$-JlJ.ggg9
(35,153)
1qn 330
1 I 243 850
Total Primary
Government
$ (263,360)
(51 1,597)
(84e,678)
(7,293,821\
(4,206,72',t)
(1,054,353)
(3,249,340)
51 1,786
(1.00s.980)
(17.923.064)
(6e3,711)
(546,520)
133 346
rl 1nA RA6\
s /lq n2q q4q\
$ 7 ,71't,164
9,318,195
580,219
5,934
1,731,176
144,293
(6,873)
at6 ta1
642 60,|J
74 141 1/!.5.
$
78,973
713,647
121,228
292,761
1,259.261
610,',t12
3 075 982
39 578

39.578
39,402
17,406
868,1 82
q24 qqo
(263,360) $
(s11,597)
(849,678)
(7,293,821)
(4,206,721)
(1,054,353)
(3,249,340)
511,786
/1 no5 q8ol
7 ,71't,164 $
9,318,195
580,219
5,934
1,731 ,176
144,293
28,280
335 907
$ $
25 oRl qlR
3,866,043
5,809,949

3.017.848

12.693.840
l'17 q2? nAA\
s n7 923 0641
$
$ 37.775.758 $ 14.705.259 s'.......s$g s'-::l
General revenues:

Property taxes
Sales and use taxes
Franchise taxes
Transient occupancy taxes
Utility users taxes
Business license tax
lnveslmenl income (loss)
Fees and other revenue
Total general revenues
Change in net position
Net position - July 1 ,2021
Prior period restatement (Note 12)
Net position - July 1, 202'1, restated
Net position - June 30,2022
See accompanying notes to the basic financial statements. 5 1q 455 16R 155.177 20 010 345
1 932 1rl4 1q51 7nR\ qnn llqA
54,244,695 19,243,850 73,488,545
642.600

54.887.295
$ 56.819.399 $ 18.252.142 s 75.111.54'l'-
116

CITY OF SANGER

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30,2022
General
Fund
Measure S
District
Sales Tax
State Grants
Fund
ASSETS
Cash and investments
Cash with fiscal agent
Restricted cash and investments
Accounts receivable, net
lnterest receivable
Loans receivable
Due from other funds
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES (DEFICITSI

LIABILITIES
Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Deposits and other payables
Unearned revenues
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
FUND BALANCES (DEFtCtTS)
Nonspendable
Restricted
Committed
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred lnflows of Resources, and
Fund Balances (Deficits)
$ 5,315,146 $ 2,210,361 $
1,893,315
2,920,985
$jElE4 $_2-88L3.1_3 $_Jt!e3 3.15
$ 564,146 $
263,014
248,402
1,022,909
8,034
671,680
2,272
73,725 $
60,633
13,065
3,642
1,876,608
235,330

1.062.490 134.358 .315
1 .893.315
235,330
3,409,965

4.807.691
2,749,955
(1.893.315)

8.452.986 2.749.955 ('l .893.315)
$-99!9329 $--3@!E $-Lgq!g
See accompanying notes to the basic financial statements. 6 117

CITY OF SANGER
BALANCE SH EET (continued)

GOVERNMENTAL FUNDS
JUNE 30, 2022
Sanger
Financing
Authority
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments
Cash with fiscal agent
Restricted cash and investments
Accounts receivable, net
lnterest receivable
Loans receivable
Due from other funds
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES (DEFICITSI

LIABILITIES
Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Deposits and other payables
Unearned revenues
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
FUND BALANCES (DEFtCtTS)
Nonspendable
Restricted
Committed
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred lnflows of Resources, and
Fund Balances (Defi cits)
$ 8.462.886 $ 16,025,384 $ 38.781.374:--
$
8,462,886
$ 11,716,281
1 ,548,199
5,828
2,043,077
7',l2.OOO
$ 19,241,788
8,462,886
248,402
5,1 36,1 02
1 6,1 34
2,043,077
2,920,985
712,000
$ $
123,894
458,427 $
40,938
11,765
920,483
'l ,1 09,363
368,227
11,765
2,920,985
235,330

1.791 6761.791.676
123.894 3.223.289 6.437.346
3,1 't 1.553 5.004.868
8,338,992

8.338.992 27 .160
$_ t1623E6 $ 16,025,384 $ 38.781.374
--
712,000
9,948,287
(969.745)

9.690.s42
712,000
21,272,564
3,409,965
1,944.631
See accompanying notes to the basic financial statements. 7 118

CITY OF SANGER

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
JUNE 30, 2022
Total fund balances of governmental funds
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in governmental funds, net of accumulated depreciation of $70,571,725.

Deferred outflows of resources related to changes in the net pension liability are not applicable to the current period.

Long-term liabilities are not due in the current period and, therefore are not reported in the governmental funds.

Long-term liabilities, net of premiums and discounts
Compensated absences
Net pension liability
Deferred inflows of resources related to changes in the net pension liability are not applicable to the current period.

Certain notes, loans, and interest receivables are not available to pay for current period expenditures and therefore are offset by deferred inflows of resources in the governmental funds
Accrued interest payable from the current portion of interest due on long-term liabilities has not been reported in the governmental funds.

Long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenue in the fund financial statements. lnternal service funds are used by management to charge costs of certain activities such as equipment replacement, to individual funds. The assets and liabilities of the internal service funds are included in the governmental activities of the Statement of Net Position.

Net position of governmental activities
See accompanying notes to the basic financial statements. 8 $ 27,339,1 60
48,260,497
19,235,184
(25,e79,143)
(765,794)
(8,345,526)
(7,332,471)
2,043,077
(322,000)
2,961,791
e75.376\
$ 56.819.399'-
119

CITY OF SANGER

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
JUNE 30,2022
General Fund
Measure S
District
Sales Tar
State Grants
Fund

REVENUES
Taxes
License and permits
lntergovernmental
Fines and forfeitures
lnvestment income (loss)
Charges for services
Other revenues
Total Revenues

EXPENDITURES
Current:

Gity Council
Administrative services
Community services
Police department
Fire and emergency services
Development services
Public works
Nondepartmental
Capital outlay
Debt service:

Principal
lnterest and fiscal charges
Proceeds from bond issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances (Deficits) - July 1,2021
15,881.360 3.449.034
$ 12,570,756 $
229,756
156,024
284,722
(4,855)
2,323,500
321.457
3,449,794 $
(760)
56,262

56.262
263,360
533,399
5,718,562
4,460,402
1,142,773
1,343,341
81,491
140,559
173,999
545.524
1,442,685
849,794
647,053
50,501

29.617
110,523
80,982
66,850
Total Expenditures 14.403.410
Excess (Deficiency) of Revenues over Expenditures 1,477.950

OTHER FINANCING SOURCES TUSESI
I 9.650 258,355
429.384 .093)
100,295
80,621
(55.336)

25.580
1,603,530
6 429,384

2.320,571
(202,093)
n.691.2221
Fund Balances (Deficits) - June 30,2022 $_8.452,e86 $4S0 $_lLgg$!g) See accompanying notes to the basic financial statements. 9 120

CITY OF SANGER
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES lN FUND BALANCES (continued)

GOVERNMENTAL FUNDS
JUNE 30, 2022
Sanger
Financing
Authoritv
Other
Governmental
Funds
Total
Governmental
Funds

REVENUES
Taxes
License and permits
lntergovernmental
Fines and forfeitures
lnvestment income (loss)
Charges for services
Other revenues
Total Revenues

EXPENDITURES
Current:

City Council
Administrative services
Community services
Police department
Fire and emergency services
Development services
Public works
Nondepartmental
Capital outlay
Debt service:

Principal
lnterest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Proceeds from bond issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances

8.953 9.501.802 28.897.411
$ $ 3,470,431 $
5,551,465
12,087
319,904
147.915
19,490,98't
229,756
5,763,75',1
284,722
15,425
2,643,404
469.372
8,953
15,749,728
1,255,000
402.335
4,458,047

17.157
1,479,500
994.633
106,764
56,694
637,237
474,770
525,503
1,337,947
263,360
15,856,492
590,093
7,909,007
5,784,966
1,749,258
2,681,288
81,491
5,312,509
17,407.063
(17.398.1 10)
7,614.119 42.702.597
.683 ('13 805 185)
17,427,433
131,330
(156.615)
17,527,728
211,951
(2 1 't 9s1'l

17.427,433 Q5.285\ 17.527.728
29,323
8,309,669
1,862,398

7.828.144
3,722,542

23.616.618Fund Balances (Deficits) - July 1,2021
Fund Balances (Deficits) - June 30,2022 $ 8,338,992 $ 9.690,542 $ 27.339.160 -::

See accompanying notes to the basic financial statements. 10 121

CITY OF SANGER

RECONCILIATION OF THE

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

TO THE STATEMENT OF ACTIVITIES - GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Reconciliation of the change in fund balances - total governmental funds to the change in net position of governmental activities:

Net change in fund balances - total governmental funds
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets are capitalized and allocated over their estimated useful lives and reported as depreciation expense.

Capital asset purchases
Depreciation expense
Some revenues reported in the Statement of Activities will not be collected for several months after the City's year-end and do not provide current financial resources and therefore are not reported as revenues in the governmental funds. Some revenues reported in the prior year Statement of Activities were recognized in the governmental funds in the current year. This is the net change in revenues.

Debt proceeds provide current financial resources to governmental funds: however, issuing debt increases long-term liabilities in the Statement of Net Position.

Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position.

Debt principal payments
Proceeds from bond issuance
Net accretion on bond premiums/discounts
Compensated absences expenditures reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in a governmental fund. This is the net change in compensated absences for the current period.

Receipts of payments and disbursements of funds related to notes and loans receivable are reported as revenue and expenditures, respectively, in governmental funds, but an increase and decrease, respectively, in notes receivable in the Statement of Net Position.

Loan program receipts
Loans made during the year
Accrued interest payable is interest due on long-term liabilities. This is the net change in accrued interest in the current period.

Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds.

Pension expense related to deferred outflows and inflows of resources lnternal service funds are used by management to charge the costs of certain activities, such as equipment replacement, to individual funds. The net revenue (expense) of the internal service funds is reported with the governmental funds.

Change in net position of governmental activities
See accompanying notes to the basic financial statements. 11 $ 3,722,542
5,377,797
(4,286,657)
('t,762,779)
1,479,501
(17,527,728)
184,687
(73,713)
12,854
(133,464)
(196,035)
15,270,407
(135.308)
$-1934!91
122

CITY OF SANGER

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2022
B
Water Sewer Disposal
Total
Enterprise
Funds
Governmental
Activities
lnternal
Service Funds
ASSETS
Current Assets
Cash and investments
Restricted cash and investments
Accounts receivable, net
lnventory
$ 6,816,651 $
3,648
1,703,846
8,843,672 $
6,356
'l,115,671
3,468,954 $
640,963
19,129,277 $
10,004
3,460,480
396,277
7',10
4_6',t1
Total Current Assets
Non Current Assels
Capital assets, net
Total Non.Current Assets
Total Assets

DEFERRED OUTFLOWS OF RESOURCES
Changes in the net pension liability
Deferred loss on refunding
Total Deferred Outflows of
Resources

LIABILITIES
Current Liabilities
Accounts payable
Accrued payroll and benefits
lnterest payable
Deposits
Unearned revenue
Compensated absences - current
Bonds payable - current
Claims payable - current
Total Current Liabilities
Non-Current Liabilities
Compensated absences - noncurrent
Bonds payable - noncurrent
Net pension liability
Claims payable - noncurrent
Total Non-Current Liabilities
Total Liabilities

NET POSITION
Net investment in capital assets
Restricted
Unrestricted

8.524.145 9.965.699 4.109.917 22.599.761 401.598

13.824.743

22.348.888

12.770.916

22.736.615
325.964
325.964
4,435.881

26.921.623

49.521.384 401 .598
1,690.748 2.969.467 715.769 5,375.984
1,612,726

78.O22
434,775
8,758
12,650
254,846
5,916
11,247
98,684
1,192
4,756,005
1,376,859
6,134.056
6,960.932
10,007,743
3,648

5.857,584
2,870,561

98.906
313,306
22,768
28,464
8,524
24,889
980,215
715,769 5,199,056
176.928
1,340,794
37,468
41,114
254,846
17,786
44,209
1 ,101 ,394
592,713
5,942
3,346
8,073
22,495
175,596
29,696

92.355
826.876 1,378.166 632.569 2.837.611 297.647
20,233,815
2,450,731
438,058
61 1,085
1,192
25,427,878
4,438,675
379.327

DEFERRED INFLOWS OF RESOURCES
Changes in the net pension liability 1.209.729 2.153.244 536.897 3.899.870

22.684.546

24.062.712

1.049,143

1.681.7'12

29.867.745

32.705.356
379.327
(6,497,178)
6,356
5,980.948
325,964

2.607.077
$ 2.933.041'-
3,836,529
10,004

14.445.609
s 18.292.142$ 15.868.975 $ (509.874):-
See accompanying notes to the basic financial statements. 12 Total Net Position $_l?25.376)
123

CITY OF SANGER

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Activities
Funds
Governmental
Activities

OPERATING REVENUES
Charges for services
Other revenue
Total Operating Revenue

OPERATING EXPENSES
Salaries and benefits
Vehicle operations
Supplies and services
General and administrative
Depreciation and amortization
Total Operating Expenses
Operating lncome (Loss)
NON.OPERATING REVENUES
(EXPENSESI
lnterest income (loss)
lnterest expense
Total Non.Operating Revenues
(Expenses)
Change in net position
Net Position (Deficit) - July 1, 2O21
Net Position (Deficit) - June 30,2022

3.235.249 5.373.688 3.168.348 11 .777 .285
Total
Enterp.ise lnternal Service
Funds
s 11 ,547,377 $ 5,883,624
229.908
-_
4 .624
Water Sewer Disposal Funds
$ 3,172,332

62.917
649,475
13,209
1,559,207
484,472
838.647
$ 5,263,429
110.259
1,060,707
20,878
1,440,136
687,628
941.655
$ 3,111,616

56.732
266,613
2,294,397
426,964

26.283

3.O14.257
154.091
1,976,795
34,087
5,293,740
1,599,064

1.806.585

10.710.271

1.067,014
3,946,246
1,443,869
628,817

3.545.010 4.151,004
(309.761) 1.222.684

6.018,932
fi 35.308'l
(50,4ee)
(321.033)
17,476
(1.658.945)
(371.532) (1.64'r.469) (5.721\ (2.O1a.722\
(2,130)
(3.591)
(35,1 53)
(1.983.569)
(681.293) (418.785) 148.370

2.784.671
$ 2.933.041'-
(951.708) 35.308)
16,550.268
$ 15.868.975
(91.089) 19.243,850
s 18.292.'t42'-
('140.068)
$_l?Z5'376)$:€g9gg
See accompanying notes to the basic financial statements 13 124

CITY OF SANGER

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Business-Type Activities
E Funds
Governmental
Activities
Water Sewer Disposal
Total
Enterprise
Funds
lnternal
Seruice Funds

CASH FLOWS FROM OPERATING

ACTIVITIES
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Net Cash Provided by (Used for) Operating
Activities

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Bond issuance costs
Proceeds of bond issuance
Acquisition of capital assets
Principal paid on long-term debt
lnterest paid on long-term debt
Cash and investments
Restricted cash and investments
Cash and Cash Equivalents -
June 30, 2022
(398.648) 624.973 fi57.4611 68.864
$ 3,170,152 $
(1,943,505)
t1
5,100,339 $
(2,052,534)
Q,422.832\
3,045,562 $
(2,515,703)
(687.320)
11,316,053 $
(6,511,742)
G.735.447\
5,884,'t74
(1,742,187)

8.947.270\
194.7't7
('t24,326)
4,854,689
(332,640)
(3,650,000)
(26S.405)
(258,220)
21,989,030
(323,993)
(1 9,505,000)
Q.274.O44\
460,553
(3.590)
(382,546)
27,304,272
(656,633)
(23,155,000)
(2.547.039)
Net Cash Provided by (Used for) Capital
and Related Financing Activities

CASH FLOWS FROM INVESTING

ACTIVITIES
lnterest and dividends
Net Cash Provided by (Used for) lnvesting
Activities
Net lncrease in Cash and Cash
Equivalents
Cash and Cash Equivalents -
July 1,2021
Cash and Cash Equivalents -
June 30,2022
Reconciliation of Cash and Cash Eouivalents to the Statement of Net Position 478.318 (372.227\ 456,963 563.054
(50.499) 17 .476 (2.1 30) (35.153)
(50.499) 17.476 (2.130) (35. 1 53)
29,171 270,222 297,372 596,765 194,717

6.791.128 8.579.806 3.171 .582 18.542.516 201,560
$ 6,820,299 $ 8,850,028 $ 3,468.954 $ 19.139.281 $ 396.277 - -$ 6,816,651 $ 8,843,672 $ 3,468,954

3.648 6.356
-_
See accompanying notes to the basic financial statements 14 $ 396,277
$ 6.820,299 $ 8.850.028 $ 3.468.954 $ 19.139.281 $ 396.277:--:
$ 19,129,277

10.004
125

CITY OF SANGER
STATEMENT OF CASH FLOWS (continued)

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Business-Type Activities
Funds
Governmental
Activities
Water Sewer Disposal
Total
Enterprise
Funds
lnternal
Service Funds

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH
PROVIDED BY {USED FORI
OPERATING ACTIMTIES:

Operating lncome (Loss)
Adjustments:

Depreciation expense
Pension expense (credit)
Changes in assets and liabilities:
(lncrease) decrease in accounts
receivable
Decrease in inventory
lncrease in accounts payable
Decrease in deposits
lncrease in claims payable
lncrease (decrease) in accrued payroll
and benefits
lncrease (decrease) in compensated
absences
$ (309,761) $ 1,222,684 $ 154,091 $ 'r,067,014 $ (135,308) Net Cash Provided by (Used for) Operating
Activities $_JEryE) s-..tO?EZE
838,647
(s58,605)
(63,1s6)
113,383
(1,901)
(4,553)
(2.662\
941,655
(1,353,151)
(273,34s)
96,108
931
(9.905)
26,283
(42s,464)
866

3.891
$=-ll!7,l90
1,806,585
(2,737,22O)
(122,786) (459,331)
205,658 415,149
(1,e01)
550
3,794
51,328
275,377
(2,756) (1,024)
(18.676)
s 68.864 S 154.7',t7
-
See accompanying notes to the basic financial statements..t5 126

CITY OF SANGER

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2022
$
Private-
Purpose
Trust Fund
Custodial
Fund
ASSETS
Cash and investments (Note 2)
Accounts receivable
Land held for resale
Capital assets, net of accumulated depreciation (Note 13) Total Assets

LIABILITIES
Accounts payable
Total Liabilities

NET POSITION
Held in trust for private purposes
Restricted for:
lndividuals, organizations, and other governments
Total Fiduciary Net Position
445,203 $
1 1,172,598

43.270

1.617 .802 614,165

30.054
30,054
1,617 ,802
584.'t11
$ 1.617.802 $ 584.111:

Successor
Aqencv
South Kings
Groundwater
Sustainability
539,569
31,326
See accompanying notes to the basic financial statements. 16 127

CITY OF SANGER

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Private-
Purpose
Trust Fund
Gustodial
Fund

ADDITIONS
Property taxes
lnterest income
Fees and olher revenues
Total Additions

DEDUCTIONS
Program expenses
Depreciation
Pass through to City
Total Deductions
Change in Fiduciary Net Position
Fiduciary Net Position - July 1,2Q21
Fiduciary Net Position - June 30,2022
Successor
Agency
South Kings
Groundwater
Sustainability
$ 324,826 $
2,454

1.325.161
327.280 1 .161
892,762
490

1.528,538
1,248,500
? .790 1.248.500
(2.094.510) 76.661
3,712,312 507.450
s-1=01-Z.,g93 $_9914!
17 128

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE .I: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. The Reporting Entity
The City of Sanger (the City) was incorporated in 1911 under the General Laws of the State of California. The City operates under a Council-Manager form of government governed by a five-member council and provides the following services: public safety (police, fire, and paramedic), community services, street construction and maintenance, planning and zoning, street cleaning, transit, sanitation, and general administration.

The accompanying basic financial statements present the financial activities of the City along with the financial activities of its blended component units, which are entities for which the City is financially accountable. Together these entities comprise the primary government for reporting purposes. Although they are separate legal entities, blended component units are in substance part of the City's operations and are reported as an integral part of the City's financial statements.

The City's component units, which are described below, are all blended.

Sanqer Public Financinq Authoritv
The Sanger Public Financing Authority (the Financing Authority) was established in 1995 pursuant to California Government Code, Section 6500. The Financing Authority was established to provide a financing mechanism for the City and former Redevelopment Agency's various public projects. As all debt issued by the Sanger Public Financing Authority has been paid off or refunded, there was no activity in the fund in the current year. There are no separate financial statements prepared for the Sanger Public Financing Authority.

Sanqer Housinq Authoritv
The Sanger Housing Authority (the Housing Authority) was reactivated on February 3, 2011 in accordance with Galifornia Housing Authority Law (Health and Safety Code Section 34200). Certain assets of the former Redevelopment Agency's Low and Moderate lncome Housing Funds were transferred to the Housing Authority on February 1,2012.The activity of the Housing Authority is reported in the Special Revenue Funds. There are no separate financial statements prepared for the Housing Authority.

Sanqer Financinq Authoritv
The Sanger Financing Authority (the Sanger Financing Authority) is a public agency duly organized and existing pursuant to a Joint Exercise of Powers Agreement (the JPA Agreement) between the City and California Municipal Finance Authority (CMFA), dated September 20,2013. The Sanger Financing Authority is governed by a board of directors comprised of the five members of City Council. The Sanger Financing Authority is statutorily authorized by Article 4 of Chapter 5 of Division 7 of Title 1 of the California Government Code and is empowered under the JPA Agreement to issue its bonds for, among other things, the purposes of the plan of financing described herein. The transactions are reported in the debt service fund. There are no separate financial statements prepared for the Sanger Financing Authority.

The accounting policies of the City of Sanger conform to accounting principles generally accepted in the United States of America as applicable to governments. The following is a summary of the more significant policies:

B. Basis of Presentation
The City's basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Government Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America. These standards require that the financial statements described below be presented. 18 129

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE l: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Government-wide Financial Statements:

The Statement of Net Position and Statement of Activities display information about the reporting government as a whole. They include the activities of the overall City government except for fiduciary activities. Eliminations have been made to minimize the double counting of internal service activities. lnterfund services provided and used are not eliminated in the process of consolidation. The City's net position is reported in three parts - net investment in capital assets; restricted net position; and unrestricted net position. The City first utilizes restricted resources to finance qualifying activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange revenues. Business-type activities are financed in part by fees charged to external parties for goods or services.

The Statement of Activities presents a comparison between direct expenses and program revenues foreach function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are cleady identifiable to a particular function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements:

The fund financial statements provide information about the City's funds, including fiduciary funds and blended component units. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, net position, revenues and expenditure/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. An emphasis is placed on major funds within the governmental and proprietary categories with each major fund displayed in a separate column. A fund is considered major if it is the primary operating fund of the City or meets the following criteria:
a. Total assets and deferred outflows of resources, liabilities and deferred inflow of resources, revenues or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and b. Total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined.

All remaining governmental funds are aggregated and reported as nonmajorfunds in a single column, regardless of their fund type.

The funds of the financial reporting entity are described below:

Governmental Funds
General Fund - The General Fund is the general operating fund of the City and is always classified as a major fund. lt is used to account for all activities except those legally or administratively required to be accounted for in other funds.

Soecial Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted orcommitted to expenditures forspecified purposes otherthan debtservice orcapital projects.

Debt Service Funds - Debt Service Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for principal and interest. 19 130

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Proprietary Funds
Enterprise Funds - Enterprise funds are used to account for business-like activities provided to the general public.

These activities are financed primarily by user charges and the measurement of financial activity focuses on net income measurement similar to the private sector.
lnternal Service Funds - lnternal service funds are used to account for, and finance, services and commodities furnished by a designated department of a governmental unit to other departments of the same governmental unit. The City's internal service funds account for the financing of special activities that provide services within the City. These activities include administration, equipment maintenance, and self-insurance programs.

Fiduciary Funds (not included in government-wide statements) Private-Purpose Trust Funds - Private-Purpose Trust Funds are used to report all othertrust arrangements underwhich principal and income benefit individuals, private organizations, or other governments. These include activities of the Successor Agency to the Redevelopment Agency of the City of Sanger.

Custodial Funds - Custodial funds are used to report fiduciary activities that are not required to be reported in pension (and other employee benefit) trust funds, investment trust funds, or private-purpose trust funds.

Major Funds
The City reported the following major governmental funds in the accompanying financial statements:

General Fund - This is the general operating fund of the City. lt is used to account for all financial resources except those required to be accounted for in a separate fund.

Measure S District Sales Tax - A3l4 cent District sales tax imposed in the City to fund police, fire, paramedic, 9-1-1 emergency, and gan g/d rug prevention services.

State Grants Fund - This fund accounts for financial activity related to grants received from state agencies.

Sanqer Financinq Authoritv - This fund accounts for debt service activity related to the City's various bond issuances.

The City reports the following major proprietary funds in the accompanying financial statements:

Water Fund - This fund accounts for the operations related to the City's water delivery system.

Sewer Fund - This fund accounts for the financial activity related to the construction, maintenance and repair of the sanitary sewer system.

Disposal Fund - This fund accounts for activities related to refuse collection, street sweeping and City recycling services.

The City also reports the following fund types
Successor Aqencv Private-Puroose Trust Fund - This fund is a private-purpose trust fund and was created as a result of the State order to dissolve California Redevelopment Agencies. As the Successor Agency, this fund is used to track the activity of the Oversight Board and the Department of Finance to dissolve the Agency.

South Kinqs Groundwater Sustainabilitv Trust Custodial Fund - ln September of 2014, Senate Bills 1168 and 1319 and Assembly Bill 1739 were signed into law as the Sustainable Groundwater Management Act (SGMA), which requires the establishment of Groundwater Sustainability Agencies (GSAs) by June 30, 2017. The City of Sanger was appointed Treasurer for this agency and the fund was created to account for all monies. 20 131

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE l: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus and Basis of Accounting
Measurement focus is a term used to describe "which" transactions are recorded within the various financial statements.

Basis of accounting refers to "when" revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements regardless of the measurement focus applied.

Measurement Focus
On the government-wide Statement of Net Position and the Statement of Activities, both governmental and proprietary activities are presented using the economic resources measurement focus as defined in item "b" below. ln the fund financial statements, the "current financial resources" measurement focus or the "economic resources" measurement focus is used as appropriate:
a. All governmental funds are accounted for using a "current financial resources" measurement focus. With this measurement focus, only current assets and current liabilities generally are included on their balance sheets.

Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period.
b. All proprietary funds utilize an "economic resources" measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets and deferred outflow of resources and all liabilities and deferred inflow of resources (whether current or noncurrent) associated with the operation of these funds are reported.

Proprietary fund equity is classified as net position.
c. Fiduciary funds use the "economic resources" measurement focus and the accrual basis of accounting.

Basis of Accountino
ln the government-wide Statement of Net Position and Statement of Activities, both governmental and proprietary activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset is used.

Revenues, expenses, gains, losses, assets and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.
ln the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when "measurable and available." Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or soon enough thereafter to pay current liabilities. The City defines available to be within 60 days of year-end.

Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for principal and interest on long-term liabilities, claims and judgments, and compensated absences, which are reported when due.

Governmental capital asset acquisitions are reported as expenditures in governmental funds. Proceeds for governmental long-term liabilities and acquisitions under capital leases are reported as other financing sources.

Those revenues susceptible to accrual include taxes and intergovernmental revenues. All other revenue items are considered to be measurable and available only when cash is received by the government. lmpact fees are received and recognized as revenue upon project completion and inspection. Certain indirect costs are included in program expenses reported for individual functions and activities.

Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position are available to finance program expenditures. The City's policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.
21 132

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) All proprietary funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset is used.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary funds's principal operations. The principal operating revenues of the enterprise and internal service funds are charges for services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed.

The City's fiduciary funds consist of a private-purpose trust fund and custodial, which are reported using the economic resources measurement focus.

D. Property Taxes
The County of Fresno levies, bills, and collects property taxes for the City. Property taxes levied are recorded as revenue when received, except at year-end when available taxes, or those collected within 60 days of fiscal year end, are accrued pursuant to the modified accrual basis of accounting.

Tax collections are the responsibility of the County Tax Collector. Taxes and assessments on secured and utility rolls which constitute a lien against the property, may be paid in two installments; the first is due November 1 of the fiscal year and is delinquent if not paid by December 10; and the second is due on February 1 of the fiscal year and is delinquent if not paid by April '10. Unsecured personal property taxes do not constitute a lien against real property unless the tax becomes delinquent. Significant penalties are imposed by the County for late payment.

Property valuations are established by the Assessor of the County of Fresno for the secured and unsecured property tax rolls. Under the provisions of Article XlllA of the State Constitution, properties are assessed al 1OO% of purchase price or value in 1978 whichever is later. From this base assessment, subsequent annual increases in valuation are limited to a maximum of 2 percent. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal.

Tax levy dates are attached annually on January 1 preceding the fiscal year for which the taxes are levied. The fiscal year begins July 1 and ends June 30 of the following year. Taxes are levied on both real and unsecured personal property, as it exists at that time. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership.

E. Cash and lnvestments
Under the City's cash management program, cash in excess of operating requirements from all funds is pooled with the purpose of maximizing interest through investment activities, and is deposited in savings accounts or invested in bank certificates of deposit, bank money market accounts and the State of California Local Agency lnvestment Fund (LAIF). lnterest income earned on pooled cash and investments is allocated monthly to the various funds based on month-end balances and is adjusted at fiscal year-end.

For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds and highly liquid investments with a maturity of three months or less when purchased. All cash and investments of the enterprise funds are pooled with the City's pooled cash and investments. 22 133

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE l: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) F. Accounts and Interest Receivables
ln the government-wide statements, receivables consist of all revenues earned at year-end and not yet received.

Receivables are recorded in the financial statements net of any allowance for doubtful accounts if applicable, and estimated refunds due. Major receivable balances for the governmental activities include sales and use taxes, franchise taxes, grants, fines, interest, and other fees. Federal and state grants are considered receivable and accrue as revenue when reimbursable costs are incurred.
ln the fund financial statements, material receivables in governmental funds include revenue accruals such as sales tax, franchise tax, and grants and other similar intergovernmental revenues since they are usually both measurable and available. Nonexchange transactions collectible but not available are recorded as outflows oi resources in the fund financial statements in accordance with modified accrual, but not deferred in the government-wide financial statements in accordance with the accrual basis. lnterest and investment earnings are recorded when earned only if paid within 60 days since they would be considered both measurable and available. Long{erm loans in governmental funds are treated as expenditures in the year advanced and as revenues in the year repayment is measurable and available.

Loans receivable are recorded in the fund statements, but are recorded as deferred inflows of resources to indicate they do not represent currenl financial resources. Proprietary fund material receivables consist of all revenues earned at year-end and not yet received. Utility accounts receivable and interest earnings compose the majority of proprietary fund receivables.

G. Capital Assets
The accounting treatment over property, plant and equipment depends on whether the assets are used in governmental fund operations or proprietary fund operations and whether they are reported in the government-wide or fund financial statements.

Govern ment-wide Statements
ln the government-wide financial statements, capital outlay with a cost of $5,OOO or more and a useful life of one year or longer are capitalized. All capital assets are valued at historical cost, or estimated historical cost if actual is unavailable, except for donated capital assets which are recorded at their estimated fair value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset lives are not capitalized.

Depreciation is provided over the assets' estimated useful lives using the straight-line method of depreciation. The range of estimated useful lives by type of asset is as follows:

Machinery and equipment
Buildings and improvements
lnfrastructure
5 - 20 years
15 - 40 years
35 - 50 years
The City defines infrastructure as capital assets that are stationary and have expected useful lives significantly in excess of most capital assets. The assets include the street system, sewer collection and treatment system, park and recreation improvements, storm water conveyance system, and permanent monuments and signage.

Fund Financial Statements
ln the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for the same as in the government-wide statements. 23 134

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) H. Compensated Absences
A liability is calculated for all the costs of compensated absences based upon benefits earned by employees in the current period for which there is a probability of payment at termination. The salary and related payroll costs are those in effect at June 30, 2022. Accumulated unpaid vacation is accrued when earned and generally does not exceed the amountearned forone year; however, an employee may accumulate up to a maximum of 240 hours of earned vacation time afterwhich no furthervacation accrues to the employee, with the exception of fire employees, which can accrue up to 298 hours.

Upon termination, the City is not liable to pay for accrued sick leave; therefore, sick leave is recorded as an expenditure in the year used. The amounts accrued for financial statement purposes represent 100% of the administrative leave, professional leave, compensatory time off and vacation pay liabilities at June 30,2022. l. Long-Term Liabilities
ln the government-wide financial statements and the proprietary fund types in the fund financial statements, long-term liabilities, and other long term obligations are reported as liabilities in the applicable governmental activities, business- type activities, or proprietary fund type statement of net position. lnitial issue bond premiums and discounts, are deferred and amortized over the life of the bonds using the straighuine method. The difference between the reacquisition price of refunding bonds and the net carrying amount of refunded debt (deferred amount on refunding) is amortized over the shorter of the lives of the refunding debt or remaining life of the refunded debt. Bond issuance costs, except for insurance, are expensed in the period incurred. Amortization of bond premiums or discounts, insurance costs, and deferred amounts on refunding is included in interest expense. ln the fund financial statements, governmental fund types recognize bond premiums, discounts, and issuance costs during the period issued. The face amount of debt issued is reported as otherfinancing sources. Premiums received are reported as other financing sources, while discounts are reported as other financing uses. lssuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

J. Deferred Outflows/lnflow of Resources
ln addition to assets, the statement of net position or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting in this category:

Deferred loss on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the life of the refunding debt.

Deferred outflows related to employer contributions made after the measurement date of the net pension liability.

Deferred outflows related to the changes in the net pension liability. ln addition to liabilities, the statement of net position or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has the following items that qualify for reporting in this category:

Unavailable revenue is reported only in the governmental funds. The governmental funds report unavailable revenues from notes receivable and grants. This amount is deferred and recognized as an inflow of resources in the period that the amounts become available.

Deferred inflows related to the changes in the net pension liability. a
a
a
a
a
24 135

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) K. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (CaIPERS) plan (the Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by CaIPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. lnvestments are reported at fair value.

L. lnterfund Transactions
lnterfund transactions are reflected as either loans, services provided, reimbursements, ortransfers. Loans are reported as receivables and payables as appropriate, are subject to elimination upon consolidation and are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business{ype activities are reported in the government-wide financial statements as "internal balances". Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserye account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.

Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses.

Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund, and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.

M. Equity Classifications
Govern ment-wide Statements
Net position is the excess of all the City's assets and deferred outflows of resources over all its liabilities and deferred inflows of resources, regardless of fund. Net position is divided into three categories. These categories apply only to net position, which is determined at the Government-wide level, and are described below:
a. Net investment in capital assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, constructions, or improvements of those assets.

Restricted net position - Consists of net position with constraints placed on the use either by (1)external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. c. Unrestricted net position - All other net position that do not meet the definition of "net investment in capital assets," or "restricted."
Fund Financial Statements
The governmental fund financial statements present fund balances based on classifications that compiise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
a. Nonspendable - Amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. b. Restricted - Amounts that are restricted for specific purposes when constraints placed on the use of resources are either (a) externally imposed by creditors, grantors, contributors, laws, or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. b
25 136

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE l: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Committed - Amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority. d. Assigned - Amounts that are constrained by the government's intent to be used for specific purposes, but are neither restricted or committed.
e. Unassigned - Amounts representing the residual classification forthe general fund.

Further detail about the City's fund balance classification is described in Note 8 N. Use of Estimates
The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from these estimates.

O. lmplementation of Government Accounting Standards Board Statements Effective July 1 , 2021 , the City implemented the following accounting and financial reporting standards:

Governmental Accountino Standards Board Statement No. 87 ln June 2017, GASB issued Statement No. 87, Leases. This Statement (1) increases the usefulness of governments' financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract; and (2) establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Additionally, under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments' leasing activities. There was no impact to the financial statements as a result of this statement.

Governmental Accountino Standards Board Statement No. 89 ln June 2018, GASB issued Statement No. 89, Accounting for lnterest Cost lncurred before the End of a Construction Period. This Statement establishes accounting requirements for interest cost incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. The City adopted this accounting guidance for its June 30,2022 year-end. There was no impact to the financial statements as a result of this statement.

Government Accountinq Standards Board Statement No. 92
ln January 2020, GASB issued Statement No. 92, Omnibus 2020. The primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements.

The City adopted this accounting guidance for its June 30, 2022 year-end. There was no impact to the financial statements as a result of this statement.

Government Accountino Standards Board Statement No. 93
ln March 2020, GASB issued Statement No. 93, Replacement of lnterbank Offered Rates. The primary objective of this Statement is to address accounting and financial reporting implications that result from the replacement of an interbank offered rate (IBOR). The City adopted this accounting guidance for its June 30,2022 year-end. There was no impact to the financial statements as a result of this statement. 26 137

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Government Accountinq Standards Board Statement No. g7
ln June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for lnternal Revenue Code Section 457 Deferred Compensation Plans an Amendment of GASB Statements No. 14 and No.84, and a Supersession of GASB Statement No.32. The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a partial component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for lnternal Revenue Code (lRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definitionbf a pension plan and for benefits provided through those plans. The City adopted this accounting guidance for its June 30, 2022 year-end There was no impact to the financial statements as a result of this statement.

P. Future Government Accounting Standards Board Statements These statements are not effective until July 1,2022 or later. The City has not determined the effects on the financial statements.

Government Accountino Standards Board Statement No. g1
ln May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangementi associated with conduit debt obligations; and improving required note disclosures. Application of this statement is effective for the City's fiscal year ending June 30,2023.

Government Accountinq Standards Board Statement No. g4
ln March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). A PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial assets, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. This Statement also provides guidance for accounting and financial reporting for availability payment arrangements (APAs). An APA is an arrangement in which a government compensates an operator for services that my include designing, constructing, financing, maintaining, or operating an underlying nonfinancial asset for a period of time in an exchange or exchange- like transaction. The requirements of this statement are effective for the City's fiscal year ending June 30,2023.

Government Accountino Standards Board Statement No. g6
ln May 2020, GASB issued Statement No. 96, Subscnption-Based lnformation Technology Arrangements. fhis Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBlTAs) for governments, defines a SBITA, establishes that a SBITA results in a right-to-use subscription asset-an intangible asset-and a corresponding liability, provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA, and requires note disclosures regarding a SBITA. The requirements of this statement are effective for the City's fiscal year ending June 30,2023. 27 138

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1: REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Government Accountinq Standards Board Statement No. 99
ln April 2022, GASB issued Statement No. 99, Omnibus 2022.This primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for guarantees. The requirements of this statement related to leases, PPPs and SBITAS are effective for the City's fiscal year ending June 30,2023 and the requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for the City's fiscal year ending June 30,2024.

Government Accountino Standards Board Statement No. 100 ln June 2022, GASB issued Statement No. 100, Accounting Changes and Error Corrections - An Amendment of GASB Statement No. 62. This primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this statement are effective for the City's fiscal year ending June 30,2024.

Government Accountinq Standards Board Statement No. 101 ln June 2022, GASB issued Statement No. 101, Compensated Absences. This primary objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences by aligning the recognition and measurement guidance under a unified model and amending certain previously required disclosures. The requirements of this statement are effective for the City's fiscal year ending June 30, 2025.

Government Accountino Standards Board Statement No. 102 ln December 2023, GASB issued Statement No, 102, Certain Rlsk Dr.sc/osures. The primary objective of this Statement is to provide users of government financial statements with essential information about risks related to a government's vulnerabilities due to certain concentrations or constraints. A concentrafion is defined as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government's highest level of decision-making authority. The requirements of this statement are effective for the City's fiscal year ending June 30,2025.

Government Accountinq Standards Board Statement No. 103 ln April 2024, GASB issued Statement No. 103, Financial Repoding Model lmprovemenfs. The objective of this Statement is to improve key components of the financial reporting model to enhance it effectiveness in providing information that is essential for decision making and assessing a.government's accountability. This Statement also addresses certain application issues. The requirements of this statement are effective for the City's fiscal year ending June 30, 2026.

Government Accounting Standards Board Statement No. 104 ln September 2024, GASB issued Statement No. 104, Disclosure of Certain Capital Assefs. The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34 and also requires additional disclosures for capital assets held for sale. The requirements of this statement are effective for the City's fiscal year ending June 30,2026. 28 139

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2: CASH AND INVESTMENTS
Cash and investments as of June 30,2022 were classified in the accompanying financial statements as follows:

Cash and
Investments
$ 19,638,065
19j29,277

38.767,342
984.772
Restricted
Cash with
Fiscal Aqent Total
Governmental activities
Business-type activities
Total government-wide cash and
investments
Fiduciary activities
Total cash and investments
$ 8,711,288 $

10.004
28,349,353

19.139.281

8.721.292 47.488.634
984.772
Cash and investments were carried at fair value as of June 30, 2022 and consisted of the following Cash on hand $ 3,990
Cash in banks ,t5 1 256
Total cash 15.995.246
Negotiable certificates of deposit
Local Agency lnvestment Fund (LAIF)
CAM investment pool
Money market mutual funds
$ 39.752.1 14 $ 8,721,292 $ 48.473.406:-
1,480,788
21,090,814
1,434,981

8.471.577
Total investments 32.478.160
Total cash and investments $ 48.473.406
Authorized lnvestments of the Citv
The table below identifies the investment types that are authorized by the City's investment policy Authorized Investment Tvoe
Maximum Maximum
Maximum Percentage of Investment in
Maturity Portfolio * one lssuer
U.S. Treasury obligations
U.S. Government Sponsored Agency securities
Certificates of deposit or time deposits
Negotiable certificates of deposit
Local Agency lnvestment Fund (LAIF)
Medium-term corporate notes
Money Market Mutual Funds
5 years
5 years
5 years
5 years
N/A
5 years
N/A
None
None
3oo/o
30%
None
30%
20%
None
None
None
None
$75 million
None
None
* Excluding amounts held by bonded trustee that are not subject to California Government Code restrictions.

The City complies with the provisions of California Government Code (or the City's investment policy, where more restrictive) pertaining to the types of investments held, institutions in which deposits were made and security requirements. The City will continue to monitor compliance with applicable statues pertaining to public deposits ani investments.
29 140

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2: CASH AND INVESTMENTS (continued)
lnvestments Authorized bv Debt Aqreements
lnvestment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Agency's investment policy. The table below identifies the investment types that are authorized by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Authorized lnvestment Tvoe
Maximum
Maximum
Percentage of
Portfolio
Maximum
lnvestment in
one lssuer
U.S. Treasury obligations
U.S. Agency securities
Money market funds rated "AAm" or "AAm-G"
Certificates of deposit
Guaranteed investment agreements
Commercial Paper rated 'A-1+" or better
State municipal bonds
Bankers acceptances rated "A-1+" or better
Local agency investment fund (LAIF)
lnvestment Valuation
CAM investment pool
Negotiable certificates of deposit
Held by fiscal agent:

Money market mutual funds
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
365 days
None
270 days
None
365 days
None
lnvestments are measured at fair value on a recurring basis. Recurring fair value measurements are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset's fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. lnvestments' fair value measurements are as follows at June 30,2022:

Fair Value rements Usinq
lnvestments Level 1 lnputs
$ 1,434,981

8.471.577
Level 2 inputs Level 3 inputs Fair Value
$ $ $ 1,434,981
1,480,7881,480,788
8,471.577
Total lnvestments $ 9.906.558 $ 1.480.788: $ 11,387,346 lnvestment in State lnvestment Pool
The City is a voluntary participant in the Local Agency lnvestment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire portfolio (in relation to the amortized cost of that portfolio). The balance available forwithdrawal is based on the accounting records maintained by LAIF, which is recorded on an amortized cost basis. The investment balance of $21,090,814 is not subject to valuation on a recurring basis. 30 141

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2: CASH AND INVESTMENTS (continued)
Disclosure Relatinq to lnterest Rate Risk
lnterest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City's interest rate risk is mitigated is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. lnformation about the sensitivity of the fair values of the City's investments (including investments held by bond trustee) to market rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity as of June 30,2022:

Remai nt nd (in vearcl
12 months or less
$ 1,434,981
250,000
21,090,814

8.471.577
l-5 years Fair Value
$
1,230,788
CAM investment pool
Negotiable certificates of deposit
Local Agency lnvestment Fund (LAIF)
Held by fiscal agent:

Money market mutual funds
$ 1,434,981
1,480,788
21,090,814

8.471.577
$ 31.247 .372 $ 1.230.788 $ 32.478.160
lnvestments with Fair Values Hiqhlv Sensitive to lnterest Rate Fluctuations The City had no investments (including investments held by bond trustees) that were highly sensitive to interest rate fluctuations as of June 30,2022.

Disclosures Relatinq to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.

This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the investment policy, or debt agreements, and the actual rating as of the fiscal year for each investment type.

Rati nd as of Fiscal Year End
T s&P Moody's N/A
CAM investment pool
Negotiable certificates of deposit
Local Agency lnvestment Fund (LAIF)
Held by fiscal agent:

Money market mutual funds
$ 1,434,981
1,480,788
21,090,814
Not
Not
Not
rated
rated
rated

8.471.577 AAAm Aaa-mf
$ 32.478.160
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There were no investments in any one issuer (other than mutual funds and external investment pools) that represented 57o or more of total City investments. 31 142

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2: CASH AND INVESTMENTS (continued)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.9. broker-dealer) to a transaction, a government will not be able to recoverthe value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits:

The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City's deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30,2022, the carrying amount of the City's deposits was $15,991,256 and bank balances were 915,910,828.

The City's deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts.

NOTE 3: LOANS RECEIVABLE
Loans receivable of at June 30, 2022 were comprised of the following Balance Additions /
Julv 1, 2021 Interest
Adjustments /
Deletions
Balance
June 30,2022
Low-income housing loans
Down payment assistance loan program
BEGIN program loans
Affordable housing project - (Note 12)
3,074 $
5,477
4,303
(15,082) $
(51,469)
(66,913)
642 600
$ 240,734 $
779,617
500,736
228,726
733,625
438,126
600
TotalLoans S_1_521 087. $_12 854 S_SOg.i3O S@
Low lncome Housinq Loans
At June 30,2022, the City was owed $228,726 from various non-interest and low-interest bearing low income housing loans, secured by deeds of trust. Maturities vary according to terms and disposition of property.

Down Pavment Assistance Loan Prooram
At June 30, 2022, the City was owed $733,625 under the provisions of the Down Payment Assistance Loan Program, which provides non-interest and low-interest loans to low and moderate income first-time home buyers for down payments required to purchase a new or existing home in the City. The loans are secured by deeds of trust and are recorded against the subjected property.

BEGIN Proqram Loans
At June 30, 2022, the City was owed $438,126 under the provisions of the Building Equity and Growth in Neighborhoods loan program, which provides non-interest and low-interest bearing loans to low and moderate income first-time home buyers to purchase a new homeowner unit in a BEGIN Program project within the City. The loans are secured by deeds of trust and liens are recorded against the subjected property at no lower than second position.

Affordable Housinq Proiect
At June 30, 2022, the City was owed $642,600 under the provisions of the Affordable Housing Project, with the purpose to construct affordable housing consisting of an 81 unit apartment complex within the City. The loan is secured by the property and a deed of trust and assignment of rents.
32 143

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 4: INTERFUND TRANSACTIONS
Due To/From Other Funds
Current interfund balances arise in the normal course of business are are expected to be repaid shortly after the end of the fiscal year.

Receivable Fund Payable Fund Description Amount
Maior Governmental Funds
General Fund $Transportation and Street Maintenance
Landscape and Lighting
JFK Park LWFC Grant
State Grants
EDA Grant
Private Grants
State Homeland Security Grant
Community Development Block Grant
Sanger Financing Authority
Federal Grants
Transportation Equity Act
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
Deficit cash
balance
balance
balance
balance
balance
balance
balance
balance
balance
balance
balance
33,460
3,368
17,761
'1,876,608
123,750
60,000
23,839
33,489
123,894
126,704
498.112
Total General Fund $ 2.920.985
Interfund Transfers to/from Other Funds
Transfers between funds during the fiscal year ended June 30, 2O22were as follows:

Transfer From Transfer To Descriotion of nsfer Amount
Maior Governmental Funds
General Fund
Non-Maior Governmental Funds
State Gas Tax
State Gas Tax
Transportation Equity Act
General Fund
Re-allocate project costs
Re-allocate project costs
Developer Fees Fund Adjust restricted impact fees $ 55,336 75,994
80,621
Total lnterfund Transfers $ 211,951
33 144
NOTE 5: CAPITAL ASSETS
Governmental Activities:

Capital assets not being depreciated
Land
Construction-in-progress
Total capital assets not being
depreciated
Capital assets being depreciated
Buildings and improvements
Machinery and equipment
lnfrastructure
Less accumulated depreciation
Buildings and improvements
Machinery and equipment
lnfrastructure

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
Balance at
Julv 1,2O21 Additions Retirements Transfers
Balance at
June 30, 2022
$ 434,923

1.073.232
$-
951.765
1 .508.155 951 .765
$ $ 434,923
(986.642) 1.038.355
(986.642) 1.473.278
30,427 26,249,152
11,840,882

78.988.460956.215
986.642 117.078.494
(12,646,669)
(8,928,471)
(48.716.135)
{170.291 .275\
$
Total capital assets being depreciated 111.665,820 4.426.032 24,677,721
11,115,359

75.872.740
('t't,614,263)
(7,978,374)
(46.411.981)
1,54'1,004
725,523

2.159.505
(1,032,406)
(e50,0e7)
(2.304.154)
Total accumulated depreciation (66.004.618) (4.286.657) Total Gapital Assets, net 47.169.357 1.091 ,140 48.260.497 lnternal Service Funds:

Capital assets being depreciated
Machinery and equipment 280.450 280.450
Less accumulated depreciation
Machinery and equipment (280.450) (280.450)
Total Capital Assets, net
TotalGovernmentalcapitalAssets $4!.99J5Z $J.@Ul9 $: $- $-lgry Depreciation expense in governmental activities for capital assets for the year ended June 30,2022 totaled $4,286,657. Depreciation was charged to functions based on their usage ofthe related assets as follows:

Governmental Activities:

Community services
Administrative services
Police department
Fire and emergency services
Development services
Public works
Total Governmental Activities Depreciation Expense
$ 217,289
109,809
456,635
475,595
21,919

3.005.410
s 4.286.657
34 145
NOTE 5: CAPITAL ASSETS (continued)
Business-type Activities:

Capital assets not being depreciated
Land
Construction-in-progress
Total capital assets not being
depreciated

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
Balancs at
Julv 1,2021 Additions Retirements
$-
Transferc
Balance at
June 30, 2022
$ - $ 1,404,809
(322,968) 522.968
$ 1,404,809
805.892
$-

40.044

2.210.701 40.044 (322.968) 1.927.777
Total capital assets being depreciated 63.'150.718 616.589 Capital assets being depreciated
Buildings and improvements
Machinery and equipment
Less accumulated depreciation
Buildings and improvements
Machinery and equipment
Total accumulated depreciation
Total Capital Assets, net

87.289.844\ (1.806.58$
-_
sj!ry5 $./1ffi $:
322.968 64.090,275
(34,138,729)
(4.957.700)
-
(39.096.429)
$ - $ 26.921.623
-:
54,663,174

8.487.544
(32,712,657)
G.577.187\
276,816
339.773
(1,426,072)
(380.513)
302,454

20.514
55,242,444

8.847.831
For the year ended June 30,2022, business-type activity depreciation expense on capital assets was charged as follows:

Water $ 838,647
Sewer g41,65s
Disposal 26.283
Total Business-Type Depreciation Expense $____l,O00,SBs 35 146

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6: LONG-TERM LIABILITIES
A. Governmental Activities
The following is a summary of changes in the governmental activity's long-term liabilities for the fiscal year ended June 30,2022:

Balance at
July 1,2021
Balance Current
Portion2022
Governmental Activities:

Direct Borrowings and Direct
Placements:
2013 Lease Revenue Bonds
20204 Lease Revenue Bonds
Add lssuance Premium
2021 Pension Obligation Bonds
Less lssuance Discount
2022 Lease Revenue Bonds
Financed Purchase
Total Direct Borrowings and Direct
Placements
Other liabilities:

Compensated Absences
Claims and Judgments (Note 7)
$ 1,255,000 $
7,465,000
1,'t28,826
266,778
692,081
196,305
6,697
(39,000)
(50.501)
7,330,000
1,090j24
16,104,728
(145,986)
1,384,000
2't6.277
140,000
38,702
786,606
8,036
35,000
51,889
Additions Reductions June
$ (1,255,000) $
(135,000)
(38,702)
16,104,728
(152,683)
1,423,000
$
10,1 15.604 17 .375.045 (1.51 1.s06) 25.979.143 1,060.233 577,577

9.214.260
(503,864)
(8,938.883)
765,794 261,931

92.355A71 682
TotatGovernmentat Activities $l!.q!3.990 $J4.ggJg $ll-0p94,253) $:=ZAZl,gff $:!t1lElg A description of the long-term liabilities related to governmental activities at June 30,2022 follows:

Series 2013 Lease Revenue Bonds
On November 9, 2013, the Sanger Financing Authority issued Series 2013 Lease Revenue Bonds with a face value of $1,320,000. The bonds were issued to finance the acquisition, construction, and installation of capital improvements throughout the City, purchase reserve fund surety bond in lieu of cash funding a reserve fund for the bonds, and pay costs of issuance of the bonds. The bonds had an interest ranging from 2.10o/o - 5.00% were payable semi-annually commencing June 15, 2019. The maturity date of the bonds was June 15,2043. During fiscal year 2022, the Series 2013 Lease Revenue Bonds were refunded as part of lhe 2022 Lease Revenue Bond issuance. Consequently, the bonds have been removed from the City's liabilities as of June 30,2022. 36 147

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6: LONG-TERM LIABILITIES (continued)
Series 2020A Lease Revenue Bonds
On September I , 2020, the Sanger Financing Authority issued Series 20204 Lease Revenue Bonds with a face value of $1,128,826. The bonds were issued to finance the costs of improvements to and expansion of the City's fire station; establish a debt service reserve fund; and to pay the costs incurred in connection with the issuance. The bonds bear interest ranging from 3.00% - 4.OO% and are payable semi-annually on February 1 and August 1 of each year, commencing February 1,2021 . The maturity date of the bonds is February 1,2051. The Series 20204 bonds are secured by all the moneys in the reserve fund. The annual debt service requirements to amortize the bonds are as follows:

For the Year
Endinq June 30 Principal lnterest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2037
2038 -2042
2043 - 2047
2048 - 2051
For the Year
Ending June 30
140,000
145,000
150,000
155,000
165,000
920,000
1,1 10,000
1,350,000
1,635,000

1.560.000
$ 291,050
285,450
279,650
273,650
267,450
1,233,650
1,041,300
805,000
513,600
159,000
$ 431,050
430,450
429,650
428,650
432,450
2,'153,650
2,151,300
2,155,000
2,148,600

1.719,000
$
Total $ 7.330.000 $ 5.149.800 S12.479.800
Net capitalized premiums on bonds related to the above issuance have been recorded in the amountof $'l ,090,124, and netted with the balance of the bonds as presented on the government-wide financial statements. The balance is accreted using the straight line method over the bond term. Net accretion for the year ended June 30, 2022 totaled $38,702.
2021 Pension Obliqation Bonds
During fiscal year 2022, the Sanger Financing Authority issued Series 2021 Pension Obligation Bonds for $19,450,000 as part of an overall strategy to fund the unfunded portion of the City's pension liability. The bonds bearinterest ranging from .356% -3.24% and are payable semi-annually on January 15 and July 15 of each year, commencing July 15,2022.

The maturity date of the bonds is July 15, 2040. The Series 202'1 Pension Obligation Bonds are secured by all the moneys in the reserve fund. The bonds were split amongst the governmental and business-type funds. Annual debt service requirements to amortize the governmental portion of the bonds are as follows:

Principal lnterest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2037
2038 -2041
786,606
790,746
794,886
794,886
811,447
4,272,514
4,566,457

3.287.186
342,738
333,080
1,44',t,826
874,981
217.436
$ 1,144,450
1,145,386
1,144,782
1,137,624
1,144,527
5,714,340
5,441,438

3.504.622
$ $ 357,844
354,640
349,896
Total $16,104,728 $ 4.272.441 $20.377.'169
-
37 148

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30,2022
NOTE 6: LONG-TERM LIABILITIES (continued)
Net capitalized discount on the bonds related to the above issuance has been recorded in the amount of 9145,986 and netted with the balance of the bonds as presented on the government-wide financial statements. The balance is amortized using the straight-line method over the bond term. Net amortization for the year ended June 30, 2O22 totaled $6,697.

Series 2022 Lease Revenue Bonds
During fiscal year 2022, the Sanger Financing Authority issued Series 2022 Lease Revenue Bonds in the amount of $1,423,000. The bonds were issued to refinance the 2013 Lease Revenue bonds; and to pay the costs incurred in connection with the issuance. The 2022 Lease Revenue Bonds will provide an average fiscal year savings of $8,200 until final maturity. Total savings are $169,118 and the net present value savings are $126,781 or 8.91%. The bonds bear an interest rale of 3.25o/o and are payable semi-annually on June 15 and December 15 of each year, commencing June 15, 2022.The maturity date ofthe bonds is June 15, 2043. The Series 2022 Lease Revenue bonds are secured by all the moneys in the reserve fund. The annual debt service requirements to amortize the bonds are as follows:

For the Year
Endinq June 30 Principal
$ 35,000
Totallnterest
2023
2024
2025
2026
2027
2028 - 2032
2033 -2037
2038 -2042
2043
53,000
53,000
53,000
53,000
301,000
352,000
400,000
84,000
44,980 $
35,748
34,344
32,940
31,536
134,964
92,700
43,726
79,980
88,748
87,344
85,940
84,536
435,964
444,700
443,726

86.226
$

2.226
$ 453.164Total $ 1.384.000 $ 1.837.164
Financed Purchase
ln October 2020, the City entered into a financed purchase agreement for the purchase of a new ambulance. The agreement calls for five equal payments of $57,837 annually which includes an interest rale of 2.75o/o. The financed purchase is due October 2025. The ambulance was delivered to the City during the current year and is included in capital assets at a net book value oI $222,315, with accumulated depreciation of $44,463 as of June 30,2022.

For the Year
Endinq June 30 Principal lnterest Total
2023
2024
2025
2026
Total
51,889 $
53,316
54,783
5,948 $
4,521
3,054
$ 57,837
57,837
57,837
't,548 57.837
Rg1 q4311

56.289
$ 216.277
-
38 149

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6: LONG-TERM LIABILITIES (continued)
Total Government Activities Future Debt Service
For the Year
Endino June 30 Principal Interest Total
2023
2024
2025
2026
2027
2028 - 2032
2033 -2037
2038 - 2042
2043 - 2047
2048 - 2051
$ 1,013,495 $
1,042,062
1,052,669
1 ,059, 175
1,029,447
5,493,514
6,028,457
5,037,186
1,719,000
699,822 $
680,359
666,944
650,876
632,066
2,810,440
2,008,981
1 ,066, 162
515,826
1,713,317
1,722,421
1,719,613
1,710,051
1,661,513
8,303,954
8,037,438
6,103,348
2,234,826

1.719.0001,560.000 159.000
Total $25.035.005 $ 9.890.476 S34.925.481
-
Compensated Absences
The City's policy relating to compensated absences is described in Note 1. This obligation is expected to be paid in future years from then available resources derived from their respective funds to which the employee services are rendered.
39 150

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6: LONG-TERM LIABILITIES (continued)
B. Business-type Activities
The following is a summary of changes in the business-type activity's long-term liabilities for the fiscal year ended June 30,2022'.

Balance at Balance Current
July 1,2021 Additions Reductions June 30,2022 Portion
Business-type Activities:

Direct Borrowings and Direct
Placements:
20 1 3 Subordinate Wastewater
Lease Revenue Bonds
Less lssuance Discount
2013 Water Lease Revenue Bonds
2014 Lease Revenue Refunding
Add lssuance Premium
2021 Pension Obligation Bonds
20224 Wastewater Lease Revenue
Refunding
20228 Wastewater Lease Revenue
Refunding
2022AWaler Refunding
(775,000)
Total Direct Borrowings and Direct
Placements 23.146.528 27.304.272 Q3.921.528) 26.529.272 1,101,394 Other liabilities:

Compensated Absences
$ 6,250,000 $
(27,081)
3,650,000
12,480,000
793,609
$ (6,250,000) $
27,081
(3,650,000)
(12,480,000)
(7e3,60s)
$
3,345,272
13,655,000
6,487,000

3.817.000

33.434
s 27.337.706
3,345,272
12,880,000
6,487,000
163,394
755,000
135,000
48,0003 7 000
Total Business-type Activities

64.O77
$ 23.210.605.:
$2,110)
s {23.973.538)

45.401
$ 26.574.673

44.209
$ 1.145.603
A description of the long-term liabilities related to business-type activities at June 30,2022 follows:
2013 Subordinate Wastewater Lease Revenue Bonds
On November 19, 2013 the Sanger Financing Authority issued Series 2013 Subordinate Wastewater Lease Revenue Bonds with a face value of $6,370,000. The bonds were issued to finance the acquisition, construction and installation of capital improvements and facilities which constitute part of the Wastewater System, purchase a reserve fund surety bond in lieu of cash funding a reserve fund for the bonds and pay costs of issuance of the bonds. The bonds had an interest ranging lrom 2.55Yo to 5.00% and were payable semi-annually commencing June 15, 2014.The bonds were secured by a pledge of and lien on the net revenues of the City's municipal wastewaterenterprise. The maturity date of the bonds was June 15, 2043. During fiscal year 2022, the Series 2013 Subordinate Wastewater Lease Revenue Bonds were refunded as part of lhe 20228 Wastewater Lease Revenue Refunding issuance. Consequently, the bonds have been removed from the City's liabilities as of June 30,2022. 2013 Water Lease Revenue Bonds
On November 19, 2013 the Sanger Financing Authority issued Series 2013 Water Lease Revenue Bonds with a face value of $4,090,000. The bonds were issued to finance the acquisition, construction and installation of capital improvements and facilities which constitute part of the Water System, purchase a reserve fund surety bond in lieu of cash funding a reserve fund for the bonds and pay costs of issuance of the bonds. The bonds had an interest ranging from 0.40% to 5.00% and were payable semi-annually commencing June 15,2014.The bonds were secured by a pledge of an lien on the net revenues of the City's municipal water revenues. The maturity date of the bonds was June 15, 2043. During fiscal year 2022, the Series 2013 Water Lease Revenue Bonds were refunded as part ol lhe 2022A Water Refunding issuance. Consequently, the bonds have been removed from the City's liabilities as of June 30,2022. 40 151

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30,2022
NOTE 6: LONG-TERM LIABILITIES (continued)
20'14 Lease Revenue Refundinq Bonds
On September 1,2014, the Sanger Financing Authority issued Series 2014 Lease Revenue Refunding Bonds with a face value of $16,605,000. The issuance was to refund the outstanding principal balance of the 2006 Series A and B Lease Revenue Refunding Bonds. The City refunded the 2006 bonds to reduce its total debt service payments over 22 years by $1,352,124 and to obtain an economic gain (difference between the present values of the debt service payments on the old and new debt) of $999,340. The bonds had an interest ranging from 2.0o/o to 5.0% and were payable semi-annually commencing June 2015 through June 2036. The payments were secured by a pledge of and lien of net revenues of the City's municipal wastewater enterprise. The maturity date of the bonds was June 15, 2036. During fiscal year 2022, lhe Series 2014 Lease Revenue Refunding Bonds were refunded as part oI lhe 2022A Wastewater Lease Revenue Refunding issuance. Consequently, the bonds have been removed from the City's liabilities as of June 30,2022.
2021 Pension Obliqation Bonds
During fiscal year 2022, the Sanger Financing Authority issued Series 2021 Pension Obligation Bonds for $19,450,000 as part of an overall strategy to fund the unfunded portion of the City's pension liability. The bonds bear interest ranging from .356% -3.24% and are payable semi-annually on January 15 and July 15 of each year, commencing July 15,2022.

The maturity date of the bonds is July 15,2040. The Series 2021 Pension Obligation Bonds are secured by all the moneys in the reserve fund. The bonds were split amongst the governmental and business-type funds. Annual debt service requirements to amortize the business-type portion of the bonds are as follows:

For the Year
Ending June 30 Principal Interest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2037
2038 - 204'l
Total
163,394 $
164,254
165,114
165,114
168,553
887,486
948,543
237,725
237,920
237,794
236,307
237,740
'1 , 186,982
1,130,294
$ 74,331 $
73,666
72,680
71,193
69,1 87
299,496
18',t,751
45,163 727,977
$ 887.467 S 4.232.739:
682.814
s 3.345.272'-
41 152

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6: LONG-TERM LIABILITIES (continued)
20224 Wastewater Lease Revenue Refundinq Bonds
During fiscal year 2022, the Sanger Financing Authority issued Series 2022A Wastewater Lease Revenue Refunding Bonds in the amount of $13,655,000. The bonds were issued to refinance the 2014 Lease Revenue Refunding Bonds; and to pay the costs incurred in connection with the issuance. The bonds will provide an average fiscal year savings of approximately $89,500 until final maturity. Total savings are $1,165,422, and net presentvalue savings are $976,409, or

7.82%. fhe bonds bear interest ranging lrom 2.15o/o lo 2.95% are payable semi-annually on June 15 and December 15 of each year, commencing June 15, 2022. The maturity date of the bonds is June 15, 2026. The Series 2022A Lease Revenue Refunding Bonds are secured by a revenue pledge of the City's wastewater system. The annual debt service requirements to amortize the bonds are as follows:

For the Year
Endinq June 30 Principal lnterest Total
2023
2024
2025
2026
2027
2028 -2032
2033 - 2036 4,1 10,000
379,960
357,688
243,918
225,858
207,476
746,696
223.602
$ 2,385.198

4.333,602
$ 15.265.198'-
$ 755,000 $
780,000
840,000
855,000
875,000
4,665,000
1 ,1 34,960
1,137,688
1 ,083,918
1,080,858
1,082,476
5,41 1,696
$
Total $ 12.880.000
2022B Wastewater Lease Revenue Refundinq Bonds
During fiscal year 2022, the Sanger Financing Authority issued Series 20228 Wastewater Lease Revenue Refunding Bonds in the amount of $6,487,000. The bonds were issued to refinance the 2013 Subordinate Wastewater Lease Revenue Bonds; and to pay the costs incurred in connection with the issuance. The bonds will provide an average fiscal year savings of approximately $61,500 until the final maturity. Total savings are $1 ,250,445, and net present value savings are $901,310, or 14.4o/o. The bonds bear interest ranging from2.960/oto 4.05% are payable semi-annually on June 15 and December'15 of each year, commencing June 15,2022. The maturity date of the bonds is June 15,2043.

The Series 20228 Wastewater Lease Revenue Refunding Bonds are secured by a revenue pledge of the City's wastewater system. The annual debt service requirements to amortize the bonds are as follows:

For the Year
Endinq June 30 Principal Interest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2037
2038 - 2042
2043
$ $135,000
189,000
195,000
244,000
254,000
'1,429,000
1,677,000
1,941,000
423.000
283,158 $
188,020
182,424
176,652
169,430
728,308
501,870
238,606
41 8,1 58
377,020
377,424
420,652
423,430
2,157,308
2,178,870
2,179,606
Total $6.487.000$2.480.988
12,520 435.520
$ 8.967.988'-
42 153

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6: LONG-TERM LIABILITIES (continued)
2022A Water Refundino Bonds
During fiscal year 2022, the Sanger Financing Authority issued 2022 Water Refunding Bonds in the amount of $3,817,000. The bonds were issued to refinance the 2013 Water Lease Revenue Bonds and to pay the costs incurred in connection with the issuance. The bonds will provide an average fiscal year savings of approximately $27,000 until final maturity. Total savings are $543,695, and net present value savings of $379,726, or 10.4o/o. The bonds bear interest ranging lrom 3.22%o to 4.09% are payable semi-annually on June 15 and December 15 of each year, commencing June 15, 2022. The maturity date of the bonds is June 15, 2043. The Series 2O22 Water Refunding Bonds are secured by a revenue pledge of the City's water system. The annual debt service requirements to amortize the bonds are as follows:

For the Year
Endino June 30 Principal lnterest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2037
2038 -2042
2043
Total Business-Tvoe Activities Future Debt Service
For the Year
Ending June 30
rotal $_9.912999 $-.].1!1€!g $_g;!Ql$q
$ 48,000
119,000
120,000
125,000
130,000
717,000
1,026,000
1,255,000
277,O00
$ 168,2s8
121,664
117,822
113,948
109,914
483,618
351,722
168,758

8.942
$ 216,258
240,664
237,822
238,948
239,914
1,200,618
1,377,722
1,423,758
285.942
Principal Interest Total
2023
2024
2025
2026
2027
2028-2032
2033-2037
2038 -2042
2043
$ 1 ,1 01 ,394
1,252,254
't,320,114
1 ,389, 1 14
1,427,553
7,698,486
7,761,543
3,878,814
700.000
$ 905,707
741,038
616,844
587,651
556,007
2,258,118
1,258,945
452,527

21.462
$ 2,007,101
1,993,292
1,936,958
1,976,765
1,983,560
9,956,604
9,020,488
4,331,341
721.462
Total $26.529.272 $ 7.398.299 $33.927.571
-
Comoensated Absences
The City's policy relating to compensated absences is described in Note 1. This obligation is expected to be paid in future years from then available resources derived from their respective funds to which the employee services are rendered.
43 154

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 7: RISK MANAGEMENT
The City is exposed to various risks and losses related to torts; theft or, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disaster. Risk of loss is primarily handled through the Central San Joaquin Valley Risk Management Authority (CSJVRMA). CSJVRMA is a consortium of fifty-four (54J cities in the San Joaquin Valley, California. lt was established under the provisions of California Government Code Section 6500 et seq. Central San Joaquin Valley Risk Management Authority is governed by a Board of Directors, which meets 3-4 times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management gloup employed by CSJVRMA. lt is not a component unit of the City.

A. General Liabilitv lnsurance
Annual deposits are paid by member cities and are adjusted retroactively to cover costs. Each member city has a specific retention level. The City has a retention level of $50,000 and pays 100% ol all losses incurred under $50,000.

The City does not share or pay for losses of other cities under 950,000. Losses of $50,000 to $500,000 are prorated among all participating cities on a payroll basis. Losses in excess of $500,000 are covered by excess insurance purchased by the participating cities, as a part of the pool, to a limit of $5 million. This cost is also prorated on a payroll basis.

B. Workers Compensation
Annual deposits are paid by member cities and are adjusted retroactively to cover costs. Each member city has a specific retention level. The City has a retention level of $50,000 and pays looo/o oI all losses incurred under$50,000.

The city does not share or pay for losses of other cities under $50,000. Losses of $s0,000 to $500,000 are prorated among all participating cities on a payroll basis. Losses in excess of 9500,000 are covered by excess insurance purchased by the participating cities, as a part of the pool, to a limit of $5 million. This cost is also prorated on a payroll basis.

Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating. The following provides a reconciliation of claims andjudgments.

June 30,2022 June 2021
Claims Payable - Workers' Compensation
Beginning Balance
lncurred
Paid
Ending Balance
Claims liability - current
Claims liability - non-current
TotalClaims Liability
$ 196,305 $
9,2',14,260
(8,938.883)
422,355
4,292,213
(4.518.263)
$ 471.682 $ 196.305::
$ 92,355 $
379.327
114,939

81.366
$ 471 .682 $ 1 96.305
--
44 155

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8: FUND BALANCE
The following classifications describe the relative strength of the spending constraints of fund balance:

Nonspendable: Amounts that cannot be spent because they are either (a) not in spendable form (not expected to be converted to cash) or (b) legally or contractually required to be maintained intact.

Reslricted: Amounts subject to externally enforceable legal restrictions or constrained for a specific purpose by external parties, constitutional provision, or enabling legislation. This fund balance type is essentially the same definition as restricted net position under GASB Statement No. 34.

Committed: Amounts that can only be used for specific purposes pursuant to constraints imposed by the formal action of the government's highest level of decision-making authority. Committed amounts cannot be used for any other purpose unless the government removes or changes the specified use by taking the same type of action (legislaiion, resolution, ordinance) it employed to previously commit those amounts. Action to constrain resources must occur prior to year-end; however, the amount can be determined in the subsequent period. The City Council establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance.

Assiqned: Amounts that are not restricted by the funding agency but are for specific purposes and assigned by City Council for that purpose. City Council's action in creating the fund is to ensure that the funds are used for their intended purpose. That purpose is not always planned for the current fiscal year as it may take several years to build up a sufficient fund balance to be able to implement the stated purpose. This classification also represents all remaining amounts (except negative balances) reported in governmental funds, otherthan the general fund, that are not classified as non spendable, restricted, or committed.

Unassioned: Residual amounts in the general fund, not classified as non spendable, restricted, committed, orassigned.

For other governmental fund types, unassigned is only used when a deficit or negative fund balance occurs.

The accounting policies of the City consider restricted fund balance to have been spent first when an expenditure is incurred for the purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes forwhich amounts in any of the unrestricted classifications of fund balance could be used, the City considers committed amounts to be reduced first, followed by assigned amounts, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.

It is the polica of the City Council to maintain a General Fund restricted reserve for catastrophic events and emergency situations. The restricted reserve shall be 25% of the average prior three years' total general fund expenditures les! any expenditures related to a debt-funded capital improvement project. The General Fund restricted reserve may only be used for emergencies designated by a vote of four-fifths of the City Council and the reserve account cannot be used to fund or supplement operating expenses.
45 156

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8: FUND BALANGE (continued)
As of June 30, 2022, fund balances were comprised of the following:

General Fund
Measure S
District Sales
Tax
State Grants
Fund
Sanger
Financing
Authorlty
Non-Major
Governm€ntal
Funds
Total
Governmental
Funds
Nonspendable
Land held for resale
Total Nonspendable
Restricted
Deposits
Streets
Capital projects
Police services
Fire services
Affordable housing
Community service
Debt service
Total Restricted
Committed
Emergency
contingencies
Total Committed
235,330
25sr-5d 2
q c
1,374,978
1,374,977
$_712.9@ $ 712.ooo
712.000 712.000
: . 'lli::*704,'t55
321,008
....- 8.338.992 ...-....- 8.338.992 9.948.287
235,330
5,161,063
3,447,051
263,356
1,426,632
2,079,132
321,008

8.338,992

21.272.564

3.409.965

3.409,965
$

3.409.965

3.409.965
Unassigned 4.807.691 (1 .893.3'l5) (969,745) 1.944,631
rotalFund Balance s_9lg2.s86 $__2.749'gEE $jg9ls) $.8.338.992 $_g€gggg s=4@l,gg Fund Balance/Net Position Deficits
As of June 30,2022, the following funds had a fund deficit/net position:

Fund Deficit
Major Funds:

State Grants
Sewer
Non-Major Funds:

Transportation Equity Act (TEA) 21 Grant
Economic Development Administration (EDA) Grant
Federal Grants
Private Grants
State Homeland Security Grants
1,893,315
509,874
660,735
123,750
127,854
40,000
17,406
These deficits were a result of expenditures incurred in advance of receipt of revenue and will be eliminated through future revenues.
46 157

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9: DEFINED BENEFIT PENSION PLAN
A. General lnformation about the Pensions Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public emptoyees' Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (potice and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. lndividual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors seven plans (two miscellaneous and five safety). Benefit provisions under the Plan are established by State statute and City resolution. CaIPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CaIPERS website.

Benefits Provided
CaIPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service.The death benefit ii one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit.

The cost of living adjustments for each plan are applied as specified by the Public Employee's Retirement Law.

The rate plan provisions and benefits in effect at June 30,2022, are summarized as follows:

Miscellaneous
Hire Date Prior to January 1,2013 On orAfterJanuary 1,2013 Benefit Formula
Benefi t Vesting Schedule
Benefit Payments
Retirement Age
Monthly Benefits, as a Vo of Eligible
Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates*
Hire Date
Benefit Formula
Benefit Vesting Schedule
Benefit Payments
Retirement Age
Monthly Benefits, as a o/o of Eligible
Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates'
Prior to 1. 2013 On orAfterJanuarv'l .2013
Tier I

2.0% @55
5 years service
monthly for life
50 and up

1.426% to 2.418%

7.96%

51.57%
PEPRA

2.0% @62
5 years service
monthly for life
52 and up

1.0% -2.5%

6.75o/o

8.0't%
Safetu - Police
Tier I

2.0% @50
5 years service
monthly for life
50 and up
PEPRA

2.7% @57
5 years service
monthly for life
50 and up

2.0%to2.7%

13.00%

13.96%

2.0 o/o lo 2.7o/o

9.00%
38/3%
47 158

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9: DEFINED BENEFIT PENSION PLAN (continued)
- Fire
Hire Date
Benefit Formula
Benefit Vesting Schedule
Benefit Payments
Retirement Age
Monthly Benefits, as a Vo of Eligible
Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates*
On or After September
2008
Tier I

3.0% @55
5 years service
monthly for life
50 and up

2.0 o/o lo 2.7V"
N/A
N/A
On or After October 1,
1 985
On orAfterJanuary 1,
20't31
Tier ll

3.0% @ 5s
5 years service
monthly for life
50 and up

2.0 Yo to 2.7o/o

9.00%

39.68%
PEPRA

2.7% @57
5 years service
monthly for life
50 and up

2.0%1o2.7%

12.O0%

14.08%
*The employer contribution rate is the sum of the Plan's employer normal cost rate plus the employer unfunded accrued liability.

Contributions
Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CaIPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. The City's contributions to the Plan for the year ended June 30,2022 were $21,802,442.

B. Pension Liabilities, Pension Expense, and Deferred Outflows/lnflows of Resources Related to Pensions As of June 30,2022, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $12,784,201 . $8,345,526 of the liability is reported in governmental activities, while $4,438,675 of the liability is reported in business-type activities.

The City's net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30,2021 , and the total pension liability forthe Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled fonryard to June 30,2021 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability for the Plan as of the measurement periods June 30, 2020 and June 30, 2021 was as follows:

Proportion - June 30, 2020
Proportion - June 30, 2021
Change - lncrease (Decrease) O.O3417 o/o
%

0.20221

0.23638
48 159

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9: DEFINED BENEFIT PENSION PLAN (continued)
For the year ended June 30, 2022, lhe City recognized pension expense of $3,44g,625. At June 30,2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows of
Deferred
lnflows of
ResourcesReso urces
Pension contributions subsequent to the measurement date Difference between actual contributions made by employer and the employer's proportionate share of the risk pool's total contribution Differences between actual and expected experience
Changes in assumptions
Net differences between projected and actual earnings on plan investments Total
790,669
s 24.434.240 $ 11.232.341:
$21 ,802,442 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June gO, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended June 30,
$ 21,802,442 $
344,710
1,761,583
525,505 833,366
9,608.306
$ (1,756,757)
(1,959,907)
(2,232,503)
(2,651,376)
Actuarial Assumotions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Miscellaneous & Safetv Plans
2023
2024
2025
2026
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
lnflation
Salary lncreases
lnvestment Rate of Return
June 30, 2020
June 30, 2021
Entry-Age Normal Cost Method

7.15Yo

2.50%
Varies by Entry Age and Service

7.15o/o nel of pension plan investment expenses; includes inflation
Derived using CaIPERS membership data for all funds
Contract COLA up to 2.50% until purchasing power
protection allowance floor on purchasing power applies,

2.50% thereafter
Mortality ('l)
Post Retirement Benefit lncrease
(1)The mortality table used was developed based on CaIPERS'specific data. The table includes 15 years of mortality improvements using Society of Actuaries 90 percent Scale MP 20'16. For more details on this table, piease refer to the Deccmber 2017 experience study report (based on CaIPERS demographic data from 1997 to 2015) available on CaIPERS website.

All otheractuarial assumptions used in the June 30,2020 valuation were based on the results of an actuarial experience 49 160

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9: DEFINED BENEFIT PENSION PLAN (continued)
study for the fiscal years 1997 to 2015, including updates to salary increases, mortality and retirement rates. The Experience Study report can be obtained at CaIPERS'website under Forms and Publications.

Chanqes in Assumptions
For the measurement period June 30,2021 , there were no changes in assumptions.

Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long{erm expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Lono-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
ln determining the long-term expected rate of return, CaIPERS took into account both short-term and long-term market return expectations as well as the expected pension fund (PERF) cash flows. Using historical returns of all of the funds' asset classes, expected compound (geometric) returnswere calculated overthe short-term (first 10 years) and the long- term (1 1+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The table below reflects long-term expected real rates of return by asset class. The rates of return were calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class
Assumed Asset
Allocation
Real Return
Years 't-10 (a)

4.80%

1.OO%

0.77%

6.30%

3.75o/o

0.00%
Real Return
Years 11+ (b)
Public Equity
Fixed lncome
lnflation Assets
Private Equity
Real Estate
Liquidity

50.0%

28.0%
o.o%

8.0%

13.0%

1.0%

5.98%

2.620/o

1.81%

7.23%

4.93%
(0.e2%)
(a) An expected inflation ol 2.O% used for this period
(b) An expected inflation ol 2.92% used for this period 50 161

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9: DEFINED BENEFIT PENSION PLAN (continued)
Sensitivitv of the Proportionate Share of the Net Pension Liabilitv to Chanoes in the Discount Rate The following presents the City's proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point loweror 1-percentage point higherthan the current rate:

Discount Rate -1% Current Discount Discount Rate +1%
(6.15%) Rate (7.15%) 1
Net Pension Liability $ 24,220,839 $ 12,784,201 $ 3,365,753 Pension Plan Fiduciarv Net Position
Detailed information about the pension plan's fiduciary net position is available in the separately issued CaIPERS financial reports.

NOTE l0: EXCESS EXPENDITURES AND TRANSFERS OVER APPROPRIATIONS The following funds incurred expenditures and transfers in excess of appropriations in the following amounts forthe year ended June 3O,2022:

Fund
Excess
Expenditures
Major Funds:

Sanger Financing Authority $ 17,407,063
Non-Major Funds:

State Gas Tax
Landscape and Lighting
Developer Fee
Supplemental Law Enforcement Grant
Community Facilities District
SWRCB
4,478
142,767
33,462
14,885
80,1 1 1
36,1 08
The excess expenditures were covered by available fund balance in the funds and/or future revenues NOTE 11: CONTINGENCIES AND COMMITMENTS
Grant Awards
The City participates in certain federal and state asslsted grant programs. These programs are subject to program compliance audits by the grantors or their representatives. Any liability for reimbursement which may arise as the result of these audits is not believed to be material.

Litiqation
The City is involved in several pending lawsuits of a nature common to many similar jurisdictions, with the exception of litigation described below. City management estimates that potential claims against the City, not covered by insurance, will not have a material adverse effect on the financial statements of the City. 51 162

CITY OF SANGER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE l2: PRIOR PERIOD ADJUSTMENTS
The City discovered a deferred loan that was not recorded in the Sanger Financing Authority Fund for $642,600. As the loan was deferred, the balance was recorded to notes receivable and unavailable revenues. There was no impact to fund balance.

Consequently, the Statement of Net Position's beginning net position was restated by the following:

Descrintion of ment
Net Position
as
Previously
Stated
Net Position,
Restatement Restated
Governmental Activities Correction of notes receivable $W $_642 600 $-..!!..']9Z?gE NOTE 13: FIDUCIARY FUND DISCLOSURES
The City is acting in a fiduciary capacity for the assets and liabilities of the Successor Agency of the former Redevelopment Agency of the City of Sanger and the South Kinds Groundwater Sustainability Custodial Fund.

Disclosures related to these transactions are as follows:

A. Capital Assets
Capital asset activity for the year ended June 30,2022 was as follows:

Balance at Balance at
June 30, 2022Julv I,2021 Additions Retirements
Capital assets not being depreciated
Construction in progress $ $ 43,270 $ $ 43,270
Capital assets being depreciated
lmprovements
Less accumulated depreciation
lmprovements
'13.519 13,519
(13.029) (490) (13,519)
Total Capital Assets, net $ 490 $ 42.780 $ - $ 43.270:
-
NOTE 14: SUBSEQUENT EVENTS
Events occurring after June 30, 2022 have been evaluated for possible adjustments the financial statements or disclosure as of February 4,2025, which is the date these financial statements were available to be issued. 52 163

REQUIRED SUPPLEMENTARY INFORMATION
164

CITY OF SANGER

GENERAL FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neoativel
-

REVENUES
Taxes
Licenses and permits
lntergovernmental
Fines and forfeitures
lnvestment income (loss)
Charges for services
Other revenues
Total Revenues

EXPENDITURES
Current:

City Council
Community services
Police department
Fire and emergency services
Development services
Public works
Nondepartmental
Capital outlay
Debt service:

Principal
lnterest and fiscal charges

OTHER FINANCING SOURCES (USES)
Proceeds from bond issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June30,2O22
$ 10,789,000
351,000
1 18,200
202,900
31,800
4,241,700
206.1 00
$ 12,006,200
351,000
261,200
202,900
31,800
2,351,500
206,100
$ 12,570,756 $ 564,5s6
229,756 (121,244)
156,024 (105,176)
284,722 81,822
(4,855) (36,655)
2,323,500 (28,000)
321.457 1 15.357
15,940,700 15,410,700 15,881.360 470.660
Total Expenditures 20, 168.900 1 6.1 88.500 14.403.410 1 .785.090 Excess (deficiency) of revenues over expenditures U.228.200) fl77,800) 1.477.950 2.255J50 264,600
505,300
5,963,000
10,068,200
1,374,800
1,401,500
20,700
55,600
160,000
355.200
279,800
512,300
5,973,000
5,268,200
1,442,300
't,426,100
102,100
669,500
160,000
355.200
263,360
533,399
5,718,562
4,460,402
1,142,773
1,343,341
81,491
140,559
173,999
545.524
100,295
80,621
(55.336)
125.580

1.603.530

6.849.456
$ 8.452.986
16,440
(21,0e9)
254,438
807,798
299,527
82,759
20,609
528,941
(13,999)
(90.324)
100,295
80,621
231.664
412.580
$ 2.668.330
: (287.000)
-
(287.000)
$ A.228.200) $ (1.064.800)
-
53 165

CITY OF SANGER

MEASURE S DISTRICT SALES TAX - MAJOR SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Oriqinal Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Negative)

REVENUES
Taxes
lnvestment income (loss)
Total Revenues

EXPENDITURES
Current:

Police department
Fire and emergency services
Capital outlay
Debt service:

Principal
lnterest and fiscal charges
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30, 2022
$ 2,861,000 $ 2,861,000

5.700 5.700
$ 3,449,794 $ 588,794
(760) (6.460)

2.866.700 2.866.700 3,449,034 582.334
1,508,900
862,400
564,600
1,508,900
867,400
962,414
1,442,685
849,794
647,053
66,215
17,606
315,361
(50,501)
Q9.617\
319.064
$ 901.398'-
50,501

29.617

3.338.714 3.019.650
$J312&) tzg.saq

2.320.571
$ 2.749.955

2.935.900
$ (69.200)'-,
54 166

CITY OF SANGER

STATE GRANTS - MAJOR SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Cunent:

Administrative services
Police department
Development services
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance (Deficit) - July 1,2021
Fund Balance (Deficit) - June 30,2022
$ 2.771.600 $_?JZlj@

2.771.600 2.771.600
$___19,262

56.262
$J2Jl-t!38)
(2.715.338)
81,400
148,800
700.000
930.200
$ 1.841.400'-
81,400
148,800
700.000
930.200
$ 1.841.400'-
110,523
80,982

66.850
258.355 671.845
(202.0e3) $J2p43393)
n.691.222)
$ {1.893.315)'-,
81 38
(80
400
277
e82)
633,1 50
55 167

CITY OF SANGER
SANGER FINANCING AUTHORIry - MAJOR DEBT SERVICE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Orisinal Final
Actual
Amounts
$ 100
100
$_ll)q
100
$ 8.953

8.953
Variance
with Final
Budget
Positive
(Negative)
$ 8,853

8.853

REVENUES
lnvestment income
Total Revenues

EXPENDITURES
Current:

Administrative services
Debt service:

Principal
lnterest
Total Expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES}
Proceeds from bond issuance
Total Other Financing Sources (Uses)
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June30,2022
-

17.427.433
-_

17.427.433
$-llp 2s.32s

8.309.669
s 8.338.992
100
15,749,728
1,255,000
402.335

17.407.063
(17.398.110)
(15,749,728\
(1,255,000)
(402.335)
(7.407.063)
(17.398.210)100
$_1_00

17.427.433

17.427.433
$ 29.223
56 168

CITY OF SANGER

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY ACCOUNTING AND CONTROL
FOR THE YEAR ENDED JUNE 30, 2022
The City uses the following procedures annually to establish the budget data reflected in the budgetary comparison schedules:
1) The City Manager submits to the City Council a proposed budget for the fiscal year commencing the following July 1. The budget includes proposed expenditures and the means of financing them.

The City Council reviews the proposed budget at specially scheduled sessions, which are open to the public.

The Council also conducts a public hearing on the proposed budget to obtain comments from interest persons.

Prior to July 1, the budget is legally adopted through passage of an ordinance. This budget is reported as Original Budget in the budgetary comparison schedules.
4) During the fiscal year, changes to the adopted budget may be authorized as follows:
a. ltems requiring City Council action - appropriation of fund balance reserves; transfers of appropriations between funds; appropriation of any nondepartmental revenue; new interfund loans or advances; and creation of new capital projects or increases to existing capital projects. b. ltems delegated to the City Manager - transfers between departments within funds; appropriation of unbudgeted departmental revenues; and approval of transfers which increase salary and benefit appropriations.
c. ltems delegated to department heads - allocation of departmental appropriations to line item levels. 5) Formal budgetary integration is employed as a management tool for all funds. Annual budgets are legally adopted and amended as required for the General Fund, certain Special Revenue Funds, and Enterprise Funds. Project length budgets are adopted for the capital project funds. All budgets are prepared on a basis consistent with generally accepted accounting principles (GAAP), and budgetary comparison information. A debt service payment schedule for the debt service funds is also approved as part of the budget process. 6) Budget amounts are reflected after all authorized amendments and revisions. This budget is reported as the Final Budget in the budgetary comparison schedules.
7) For each legally adopted operating budget, expenditures may not exceed budgeted appropriations at the activity level. The legal appropriation basis is at the level called "department." A "department" for legal appropriation purposes may be a single organization, or an entire department having multiple organizations within the same fund, or an entire fund.
2)
3)
57 169

GITY OF SANGER

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF THE CITYS PROPORTTONATE SHARE OF THE NET PENSION LIABILITY Prepared for the City's Miscellaneous and Safety Plan, a Gost Sharing Defined Benefit pension plan As ofJune 30,2022
Last 10 Years *
Measurement Period
2021 2020 2019 2018 2017 2016 2015 2014

0.236380 % 0.202210 o/o 0.207140 o/o 0.217500 Yo 0.216440 % 0.224160 o/o 0.236935 o/o 0.225898 %Proportion of the net pension liability
Proportionate share of the net
pension liability
Covered payroll
Proportionate share of the net
pension liability as a
percentage of covered payroll
Plan fiduciary net position as a
percentage ofthe total pension
liability
$ 12,784,201
$ 7,452,07s
$ 22,001,602
$ 7,517,297
$ 21,225,446
$ 7,194,486
$ 20,959,271
$ 7,029,487
$ 21,464,892
$ 6,525,459
$ 19,396,522
$ s,713,477
$ 16,263,015
$ 5,552,266
$ 14,056,482
$ 5,645,111
171.55 o/o 292.68 % 295.02 % 298.16 o/o 328.94 o/o 339.49 o/o 292.91 o/o 249.OO o/o

88.30 % 75.10 % 75.30 % 75.30 o/o 73.30 % 74.06 Yo 78.40 o/o 79.82 % Notes to Schedule:

Chanqes in assumotions
ln 2021, 2O2O and 2019, there were no changes. ln 2018, the demographic assumptions and inflation rate were changed in accordance with the CalpERSExperience Study and Review of Actuarial Assumptions December 2O17.ln2O17,lhe accounting discount rate was reduced from 7.65 percent to 7.1S percent. ln 2016, there were no changes. ln 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent(without a reduction for pension plan administrative expense). ln2014, amounts reported were based on the 7.5 percent discount rate. * Schedule is intended to show information for ten years. Fiscal year 2015 was the first year of implementation, therefore only eight years are shown. Additionalyears' information will be displayed as it becomes available. 58 170

CITY OF SANGER

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF THE PENSION CONTRIBUTIONS
Preparcd for the City's Miscellaneous and Safety Plan, a Gost Sharing Defined Benefit Pension Plan As ofJune 30,2022
Last 10 Years "
Fiscal Year-End
2022 2o21 2020 2019 2018 2017 2016 2015
$2,707,44252,414,196$2,585,500$3,421,080$2,087,768$2,037,970$2,021,209$1,710,588 21 AO2 M2 2 4'14196 3 335 snn 3.421.080 '
NA7 7AA 2 fj37 97fJ 2 f)21 2rl9 'l 710 sRR
Contractually required contribution
(actuarially determined)
Contributions in relation to the
actuarially determined conhibutions
Contribution defi ciency (excess)
Covered payroll
Conhibutions as a percentage of
covered payroll
$ (19.095.000)
$ 7,308,106
s
$ 7,452,075
$ f50.000)
$ 7,517,297 $ 7,194,486
$:
$ 7,029.487
q ![ s s
$ 6,525,459 $ 5,7't3,477 $ 5,552,266
298.33 o/o 32.4O olo 44.37 o/o 47.55 o/o 29.7O o/" 31.23 o/o 35.38 % 30.8't % * Schedule is intended to show information for ten years. Fiscal year 2015 was the first year of implementation, therefore only eight years are shown. Additional years'information will be displayed as it becomes available. 59 171
COMB]NING FINANCIAL SCHEDULES AND OTHER SUPPLEMENTARY INFORMATION 172

NON-MAJOR GOVERNMENTAL FUNDS
The following funds are reported in total on the Governmental Fund Financial Statements under the column Other Governmental Funds.

SPECIAL REVENUE FUNDS
State Gas Tax - The funds are used to account for receipts and expenditures of monies apportioned to the City under the Streets and Highways Case Section 2105, 2106,2107 ,2107 .5 of the State of California.

Landscaoe and Liohtino - Accounts for maintenance expenditures made with assessment money received from district property owners.

Measure C EXT - Pedestrian - These funds are uses for pedestrian facilities including sidewalks, paths, walkways, or equivalent facilities. Funding is provided by the countywide 112 cent transportation sales tax imposed in Fresno County for twenty years.

Measure C EXT - Bicvcle - These funds are used for bicycle facilities including accommodations for bicycle travel either by a shared roadway of by bike lane. Funding is provided by the countywide 112 cent transportation sales tax imposed in Fresno County for twenty years.

Measure C EXT - American Disabilitv Act (ADA) - These funds are used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other special transportation services. Funding is provided by the countywide 112 cent transportation sales tax imposed in Fresno County for twenty years.

Measure C EXT - Street - These funds are used for the street maintenance for street improvements that address the aging street and road systems. Funding is provided by the countywide 112 cent transportation sales tax imposed in Fresno County for twenty years.

Measure C EXT - Flexible - These funds are used for any transportation project they feel is warranted (example: 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.

Transportation and Street Maintenance - Accounts forthe construction and maintenance of the street network system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act.

Developer Fees - Accounts for fees placed on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.

Asset Forfeiture - Accounts for receipt and expenditure seized assets (property and/or cash) of persons suspected of engaging in criminal enterprise pursuant to California Health & Safety Codes sections 1 1 366 through 1 1491 .

JFK Park LWFC Grant - Funding for capital projects providing additional amenities to the park, including seating, lighting, and irrigation.

Local Public Safetv - These funds are used to account for the revenues from Proposition 172, a 1993 measure which collects a 112 cent sales tax for local public safety.

Air Qualitv Proiects - This fund is used to account for clean air fees collected by the State and distributed by the California Air Quality Management District for clean air projects.

Communitv Development Block Grant (CDBG) - Accounts for expenditures for approved projects that have been funded by federal Community Development Block Grant funds received through county funding.

Economic Development Administration (EDA) Grant - Funding from the U.S, Department of Commerce for installing a water storage tank for the City.
60 173
NON.MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS (continued)
ARPA Fund - Federal funding from the American Rescue Plan Act for coronavirus related expenditures, revenue loss, and public assistance.

Federal Grants - Federal funding for various local projects and programs including an emergency food distribution program to support certain groups of individuals affected by COVID-19.

Transportation Eouitv Act ffEA) 21 - Accounts for improving safety due to increasing traffic levels and protects and enhances the community and the natural environment.

Private Grants - Funding from independent 3rd party organization for various local projects and programs including a mattress recycling program.

Supolemental Law Enforcement Grant - State Supplements Law Enforcement Services Fund (SLESF) provided for front line municipal police services including anti-gang and community crime prevention programs.

Communitv Facilities District - Community Facilities District 2005-1 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 development.

Sanger Housinq Authoritv - Authorized by Housing Authority Law commencing with Section 34200 of the health and Safety Code for the development and construction of low and moderate income housing.

State Homeland Securitv Grant - State Homeland Security Grant provides the first responders with the tools they need should a WMD incident occur in the Urban Area.

State Water Resources Control Board (SWRCB) - Accounts for grants provided by San Joaquin Valley Air Pollution Control District for air quality purchases like electric vehicles.

CalHome Grant - Accounts for California Department of Housing and Community Development grant to provide first time low income homebuyers down payment assistance and low income homeowners rehabilitation assistance.

CaIOES - Accounts 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 pass-through entity for FEMA disaster relief funds as they get distributed to the City. 61 174

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEETS
JUNE 30, 2022
ASSETS
Cash and investments
Accounts receivable, net of allowance
lnterest receivable
Loans receivable
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES
(DEFICITS)
LIABILITIES:

Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Unearned revenue
Total Liabilities
DEFERRED INFLOWS OF RESOURCES:

Unavailable revenues
FUND BALANCES (DEFICITS):

Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
$
State
Gas Tax
Landscape
and Liohtino
Measure C
EXT -
Pedestrian
Measure C
EXT - Bicvcle
Measure C
EXT. ADA
?A 7?n
Measure C
EXT - Street
s 1.378.727
$ 2,340
2 34|J
120,577 $
141,384
266
262227 S
$
323,379 $
4,851
364
506,028 $
7,136
(1)
146,88'r $
1,833
'l
14R715, S
34,712 $
1,018
1,345,947
31,139
1,641
s 328.594 $ 513.163 $
26,907 $
3,138
$
3,368
aa a1?,
$
262,227
262.227
$
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
(Deficits)
295,1 8 1 51 3,1 63
295 1A1 5'13163
$ 328,594 $ 513,163
148,715
14e 7 15
35,730 1,376,387

35.730 1 376 3A7
Revenue Funds
$ 262 ??7
62 s 148715 $ 35730 S 1?7R7t7
175

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUN DS
COMBINING BALANCE SHEETS (continued)
JUNE 30, 2022
Measure C
EXT - Flexible
Transportation
and Street
Maintenance Developer Fees Asset Forfeiture
JFK Park LWFC
Grant
Local Public
Safety
ASSETS
Cash and investments
Accounts receivable, net of allowance
lnterest receivable
Loans receivable
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES
(DEFICITS)
LIABILITIES:

Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Unearned revenue
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
FUND BALANCES (DEFICITS):

Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
$ 68,210 $ 113,790 $
5,677
33,460
aA 21n 152 927
$ 613,456 $
30,121
685
2,390,263 $
42,180
2,733
3,428.394 $
47,825
(1)
32,275 $
$J24,9,
$
17,761
51,106
37,022
106
$
F,/,.4 262 $ 2.435.176 $ 3.476.218 s 17 761 $
$ $
17,761
17 76-1
32,276
3t 276
AR 2?A
88,234

88.234

47.825
47 A?5

3.428.393
Total Liabilities, Deferred lnflows of
Resources, and Fund Balances
(Deficits)
3? 46n
576,052 2,248,789 3,428,393
576 r]5? 2 24R 7RA
$ 2.439!-76 $_3,47Q213.

Revenue Fun
$ 644 26?
63 $ 32276 $ 17.761 $ 88.234
176

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEETS (continued)
JUNE 30,2022
ue Funds
Air Quality
Proiects
$ 18,659 $
(1)
$ 18.658 $
$
18,658
't 8 658
Community
Development
Block Grant
72,510
7t 5'lo
EDA Grant ARPA Fund
$ $ 1,417,614 $
123,750
$ 123.750 $ 1,417.614
Federal Grants
ASSETS
Cash and investments
Accounts receivable, net of allowance
lnterest receivable
Loans receivable
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES
(DEFICITSI
LIABILITIES:

Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Unearned revenue
Total Liabilities
DEFERRED INFLOWS OF RESOURCES:

Unavailable revenues
FUND BALANCES (DEFICITS):

Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
127,854
$-13t99
$ 39,021 $
33,489
7? 5.1n
$ 11,850 $
't.405.764
1 417 614
1,150
126,704
1?7 A54
127 A5,r'
fi27.854\
(27.854)
123,750
123.750
123 750
n23.750j
(12? 75rr\
7? s10 $
Total Liabilities, Deferred lnflows of
Resources, and Fund Balances
(Deficits) $ 18 6s8 S
64 123750 $ 141761r' $ 127,854
177

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEETS (continued)
JUNE 30, 2022
Supplemental
Law
Enforcement
Grant
Community
Facilities District
Sanger Housing
Authoritv
ASSETS
Cash and investments
Accounts receivable, net of allowance
lnterest receivable
Loans receivable
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES
(DEFICITSI
LIABILITIES:

Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Unearned revenue
Total Liabilities
DEFERRED INFLOWS OF RESOURCES:

Unavailable revenues
FUND BALANCES (DEFICITS):

Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Transportation
Equity Act (TEA)
21 660,735
$ 660 73s S
Private Grants
60,000
.....-.....-
60 nnn !* 1An q71
$65,700
95,271
$$$
$ 159.588
488,440
1,031,701
712.OOO
s 2.232.142'-
'151,870 $
7,684
34 $ 156,535 $
6,088
498,112
660 7?5
660 735
(660.735)
/660 7351
60,000
60 000
40 nnn
(40.000)
/4n nnn\
4,508
4 508

65.271
91,192
30,453
30 453
1 29,1 35
1,689

1.689
't o31 7o-1
712,OOO
486,752

1.198.752
$ $$
Total Liabilities, Deferred lnflows of
Resources, and Fund Balances
(Deficits)
a1 1at 129 135
60 000 $
Is
$ 660 73s S
65 16n q71 $ 15q qRR s 2.232j42
178

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUN DS
COMBINING BALANCE SHEETS (continued)
JUNE 30,2022
ASSETS
Cash and investments
Accounts receivable, net of allowance
lnterest receivable
Loans receivable
Land held for development
Total Assets
LIABILITIES. DEFERRED INFLOWS OF
RESOURCES. AND FUND BALANCES
(DEFICITS)
LIABILITIES:

Accounts payable
Accrued payroll and benefits
Retention payable
Due to other funds
Unearned revenue
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
FUND BALANCES (DEFICITS):

Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
State Homeland
Securitv Grant
23,839
$
Cal OES
CalHome
Grant
$ 333,333 $ 217,404 $
14,285
(1)
1,011,376
333 333 S 1 243r:,64 $
$
333 333
333.333
30,243 $ 11,716,281
- 1,548, 198
- 5,828
- 2,043,077
- 712 00,0'
?n)4? $ 1A n25 ?R4
SWRCB
Total
Non-major
Governmental
Funds
458,427
40,938
11,765
920,483
I 791 676
a 22? )RA

3.111 553
712,000
9,948,287
(s69 7451
$
$
23 839 $
23,839
2? e?q
17 406
(17 406\
$ 14,285 $ 25,489 $
A 74A
14 28,5 ?o 2a?
1 ln11 ?76
217,403
Total Liabilities, Deferred lnflows of
Resources, and Fund Balances
(Deficits)
(17.406\ 217 403 9.690.542

23.839 $ 333.333 $ 1.243.064 $
Fial
$
66 30.243 S 16 025 3A4
179

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUNDS

COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2022

REVENUES
Taxes
lntergovernmental
lnvestment income (loss)
Charges for services
Other revenue
Total Revenues

EXPENDITURES
Current:

Administrative services
Community services
Police department
Fire and emergency services
Development services
Public works
Capital outlay
Debt service:
lnterest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over
Expenditures

OTHER FINANCING SOURCES (USESI
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net change in fund balances
Fund Balances (Deficits) - July 1,2021
Fund Balances (Deficits) - June 3Q,2022
1,251

1.185.399 336.232
25,902
486,004
983,059
553,274
't .891

1.469.063 581 067
(283.664) (244 435\
State
Gas Tax
$ 1,184,148 $
(156.615)
(156,615)
Q4O.279)
702.506
s )6? 227 $
Landscape and
Liohtino
Measure C
EXT -
Pedestrian
Measure C
EXT - Bicvcle
245
t? ??5
Measure C

EXT -ADA
Measure C
EXT - Street
336,852 $
(620)
(2AA A?4\
89,696 $
820
90 s16
90 516
23,080 $ 14,065 $ 423,376
3,71460

14.125 427 090
196,770
196 770
)? 3t5 14.125 230 320
90 516 23325 14 125 2?n?2n
540 0't6
)95 1A1
422 647 1?5 3gn 2'l 6.n.5 1.146 067
s
67 $ 513.163 $ 148 715 $ 3s.730 $ 1 376 387
180
CIry OF SANGER

NON-MAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES lN FUND BALANCES (continued) FOR THE YEAR ENDED JUNE 30, 2022

REVENUES
Taxes
lntergovernmental
lnvestment income (loss)
Charges for services
Other revenue
Total Revenues

EXPENDITURES
Current:

OTHER FINANCING SOURCES (USESI
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net change in fund balances
Fund Balances (Deficits) - July 1,2021
(6,474)
319,904
41rr eAF, 1.231.408 313 430
707 ,171 837,686 212,562
707 171 R?7 646 212 562
Q96.325) 393722 100 868
55,336
15 2nA
872.377 1 855 067 3)7? 1Ag
576.052 $ 2.248.789 $ 3 428 393 $
Measure C
EXT - Flexible
Transportation
and Street
Maintenance
1,226,085
5,323
Developer Fees Asset Forfeiture
$
/Art
(62\
3) ?34
JFK Park
LWFC Grant
Local Public
Safetv
$ 192,181
76 192.257
10,610
107,612
1 373
119.5S5
72 662
14 472
$ 409,309 $
1,537
$ $
(62)
(62\ - 72 662
5t _1:1h
(296325\ ?9?7tt
ial Revenue F
Fund Balances (Deficits) - June 30,2022 $
68 32.276 $ s AA ??d
181

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUN DS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES lN FUND BALANCES (continued) FOR THE YEAR ENDED JUNE 30, 2022

REVENUES
Taxes
lntergovernmental
lnvestment income (loss)
Charges for services
Other revenue
Total Revenues

EXPENDITURES
Currenl:

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net change in fund balances
Fund Balances (Deficits) - July 1,2021
Air Quality
Proiects
25 25
't 8 633
Community
Development
Block Grant
$ $
EDA Grant ARPA Fund
$
Federal Grants
$-
456,032
$
211,779 1,113,750
211 779 1113750,
211,779
615.409
230,000
385,409
6'15 409
456 032
56,694
11,691
68 3R5
387 F,47
/515 5n1\
610,112
5,297
25 25
)11 779
1 11?75n
11 237 5001
- 1. 1 13.750 - 387 .647
nue Funds
Fund Balances (Deficits) - June 30,2Q22 !n 18.658 S
69 $ (123.750) (t s /127 854)
182

CITY OF SANGER
NON.MAJOR GOVERNMENTAL FUN DS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES lN FUND BALANCES (continued) FOR THE YEAR ENDED JUNE 30, 2022
Transportation
Equity Act
fiEA) 21 Private Grants
Supplemental
Law
Enforcement
Grant
$
161,285
1F.1 245
10,323
157,346
40,000
) 11F,
4n noo 16q 7R5
(40,000) (8.500)
/40 000)
/4n nnnl !n
(202 Asl\ {35 6511
(8 5001 (202 F.5-1\ /35 651\
qq 6q, 331.986 1 234 403
Community
Facilities
District
Sanger
Housing
Authoritv

REVENUES
Taxes
lntergovernmental
lnvestment income (loss)
Charges for services
Other revenue
Total Revenues

EXPENDITURES
Current:

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
$ $ $ 797,724 $
(164)
7q7 4AO
46,356
348,967
467,738
126,497
1n 453
1 ono all
776

47.509
44245
13,573
69,439
924
83 936
1,593,816
1 s93 816
1,090,203
1 090 203
5n3 61?
75,994
75 994
Net change in fund balances 579 607
Fund Balances (Deficits) - July 1,2021 (1 240 342\
ial Revenue F
Fund Balances (Deficits) - June 30,2022 $_1Q90.735) $
70 91 .192 S 129 135 S 't 198 7s2
183

CITY OF SANGER

NON-MAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES lN FUND BALANCES (continued) FOR THE YEAR ENDED JUNE 30, 2022
State
Homeland
Securitv Grant
$
6,434
6 A'a,A
11,621
7,032
5,187
23 440
(17 40A\
(7.406)
CalHome
Grant
100.406
1 0n 6Rq
SWRCB
172,172
Total
Non-major
Governmental
Funds
3,470,431
5,551,465
12,087
319,904
'la7 a1q
g 501 802
106,764
56,694
637,237
474,770
525,503
1,337,947
4,458,047

17.157
7 6'14 1',tq
1 887 683
13'1,330
1't56 6't5)
(26 2R5\
1 R62 ?qR
7 A2A 144
Cal OES

REVENUES
Taxes
lntergovernmental
lnvestment income (loss)
Charges for services
Other revenue
Total Revenues

EXPENDITURES
Current:

OTHER FINANCING SOURCES (USESI
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net change in fund balances
Fund Balances (Deficits) - July 1,2021
$$
172.172
$ $
283
14,285

14.285

86.404
130.999
172,172
172 172
86 4o,4
Revens
Fund Balances (Deficits) - June 30, 2022 s (17 406r $
71 s 217.403 $ $ s 6c0 542
184

CITY OF SANGER
STATE GAS TAX. SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budoeted Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqativel

REVENUES
Taxes
lnvestment income
Total Revenues

EXPENDITURES
Current:

Public works
Capital outlay
Total Expenditures
Excess (deficiency) of revenues over expenditures

OTHER FINANCING SOURCES (USESI
Transfers out
Total Other Financing Sources (Uses)
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June30,2O22
$ 1,042,600 $ 1,042,600

4.100 4.100

1.046.700 1.046.700 1.185,399 138.699
510,700

1.110.500

1.621.200
15 510,700
1 .1 1 0.500

1.621.200
{574.500)
$ 1,184,148

1.251
486,004
983.059

1.469.063
{283.664)
$ 141,548
(2.849\
24,696
127.441
152.137
290.836
(156.61s) (156.615)
(1 56,615) (156 615)
$J57459q) $-(5z!gg) uqoztg) $-1-3.4.n1
702.506
$ 262.227'-
72 185

CITY OF SANGER

LANDSCAPE AND LIGHTING - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGETAND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Ori nal
Actual
Amounts
Variance
with Final
Budget
Positive
(Nesative)Final

REVENUES
Taxes
lnvestment income (loss)
Total Revenues

EXPENDITURES
Current:

Administrative services
Public works
Debt service:
lnterest and fiscal charges
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2O21
Fund Balance - June3Q,2022
$ 336,900

4.300
$ 336,900 $

4.300
336,852
(620)
$ (48)
u.920)
(4.968)341.200 341.200 336.232
27,100
371,200
27,100
411,200
25,902
553,274

1.891
581.067
1,198
(142,074)
(1,891)
(42.767)398,300 438.300
$_Jgl!gl) $_Jgz!El) e44.835\ $JISZEE)
540.016
$ 295.181
73 186

CITY OF SANGER

MEASURE C EXT - PEDESTRIAN - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Oriqinal Final
Actual
Amounts
Variance
with Final
Budget
Positive

REVENUES
Taxes
lnvestment income
Total Revenues
Net change in fund balance
Fund Balance - July 1,2O21
Fund Balance - June 30,2022
$ 84,800

2.800
$ 84,800 $ 89,696

2.800 820
$ 4,896
(1.980)

87.600 87.600 90.516 2.916
$__87.600 $_regg e0.516 $_Z.gl.q
422,647
s 51s.163'-
74 187

CITY OF SANGER
MEASURE C EXT. BICYCLE . SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Nesative)

REVENUES
Taxes
lnvestment income
Total Revenues
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 3O,2022
$ 17,800
900

18.700
$-L94
$ 17,800
900

18.700
$ 't8.700'-
$ 23,080
245

23.325

23.325
125.390
$ 148.715

4.625
$_4€zE
$ 5,280
(655)
75 188

GITY OF SANGER

MEASURE C EXT - ADA - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGETAND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021,2022
Budgeted Amounts
nal Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Nesative)

REVENUES
Taxes
lnvestment income
Total Revenues
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June30,2022
$ 11,000
300

11.300
$-l]jpg
$ 1 1,000
300

11.300
$ 11.300'-
$ 14,065
60 14.125

14.125

21.605
$ 35.730'-

2.825
$ 2,825
$ 3,065
(240\
76 189

CITY OF SANGER

MEASURE C EXT - STREET - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Oriqinal Final
Actual
Amounts

REVENUES
Taxes
lnvestment income
Total Revenues

EXPENDITURES
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30,2Q22
$ 352,000 $ 352,000

6.400 6.400
1 .1 57,800

1.157.800
1,157,800
1 .157,800
$ 423,376

3.714
196,770
196.770
Variance
with Final
Budget
Positive
$ 71,376
(2,686)
961.030
961.030
358.400 358.400 427.090 68.690
$-J9&@) $--J299@) zgo,ezo $J*929.720

1.146.067
$ 1.376.387
77 190

CITY OF SANGER

MEASURE C EXT - FLEXIBLE - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
Taxes
lnvestment income
Total Revenues

EXPENDITURES
Current:

Public works
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30, 2022
$ 307,100

3.000
31 0.1 00
$ 336,600

3.000
339.600
$ 409,309

1.537
72,709
(1.463)
$
410.846 71.246
15,000
798.200
15,000
827.700
1s,000
120.529
813.200 842.700
707.171
707 .171 135.529
$ (503.100) s (503.100): {295.325) s 206.775'-
872.377
$ 576,052
78 191

CITY OF SANGER

TRANSPORTATION & STREET MAINTENANCE - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Oriqinal Final
Actual
Amounts

REVENUES
Taxes
lntergovernmental
lnvestment income
Total Revenues

EXPENDITURES
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June30,2O22
$ 60,000 $ 60,000 $
916,000 916,000

15.000 15.000

1.961.700

1.961,700

1.961.700

1.961.700
1,226,085

5.323
837.686
837.686
Variance
with Final
Budget
Positive
(60,000)
310,085
(9.677)

1.124.014

1.124.014
$
991.000 991.000 1.231.408 240J08

1.855.067
s 2.248.789
79 192

CITY OF SANGER

DEVELOPER FEES - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Orisinal Final
Actual
AmounG
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lnvestment income (loss)
Charges for services
Total Revenues

EXPENDITURES
Current:

Administrative services
Capital outlay
Total Expenditures
Excess (deficiency) of revenues over expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Total Other Financing Sources (Uses)
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June3O,2022
$ 32,100 $ (6,474) $
348.600 319.904
380,700 380.700 313.430 rc7.270\
$ 32,100
348.600
4,1 00
175.000
1 79.1 00
201.600
4,100
175.000
1 79.1 00
201.600
212.562
212.562
100,868
(38,574)
(28.695)
4,1 00
(37 562\
(33.462\
(00.732\
55,336

55.336
$_145,3e6)$ 201.600'+ $ 201,600

55.336

55.336
156.204

3.272.189
$ 3.428.393.G
80 193

CITY OF SANGER

ASSET FORFEITURE - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Oriqinal Final
Actual
Amounts

REVENUES
lnvestment income (loss)
Total Revenues
Net change in fund balance
Fund Balance - July 1,2Q21
Fund Balance - June 30,2022
$ 200
200
s 200.E
$_200
200
$ 200
$ (62)
rc21
rcz\

32.338
$ 32.276'-
Variance
with Final
Budget
Positive
$ (262)
e62)
$_ (262)
81 194

CITY OF SANGER

JFK PARK LWFC GRANT - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Original* Final*
Actual
Amounts
Variance
with Final
Budget
Positive
(Nesative)
$:$:$:

REVENUES
Total Revenues

EXPENDITURES
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30, 2022
(
d
$_:
$--
* There was no budget adopted for the JFK Park LWFC Grant fund for the year ended June 30,2022. 82 195

CITY OF SANGER
LOCAL PUBLIC SAFEry - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budoeted Amounts
Original Final
Actual
Amounts

REVENUES
Taxes
lnvestment income (loss)
Total Revenues

EXPENDITURES
Current:

Administrative services
Police department
Debt service:
lnterest and fiscal charges
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30, 2022
Variance
with Final
Budget
Positive
(Nesative)
$ 120,900 $ '120,900 $ 192,181 $ 71,281
76 76
120.900 120.900 192.257 71.357
11,100
109,300
120.400
$-gqq
1 1 ,100
109,300
120.400
$ 500
-
10,610
107,612

1.373
1 19.595

72.662

15.572
$_gqz34
(1.373)
805
s 72.162'-
490
1,688
83 196

CITY OF SANGER

AIR QUALITY PROJECTS - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
lnvestment income
Total Revenues

EXPENDITURES
Current:

Administrative services
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30, 2022
$ 2,100 $ 2,100
200

2.100 2.300
$-
25 25
$ (2,100)
(175)
e,275\

4.600

4.600
$ 2.325

4.600 4,600

4.600 4,600
s (2.500) s (2.300)
-
25 18.633
$ 18.658
84 197

CITY OF SANGER

COMMUNITY DEVELOPMENT BLOCK GRANT - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Nesative)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Current:

Development services
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund balance - June 30,2022
rl $_60Lflg
601.618
$_21J_t7s.
211.779
$ (38e.839)
(389,83e)
$::-
601.618
601.618
$-
211.779
211.779
$....-
389.839
389.839
$....-
85 198

CITY OF SANGER
ECONOMTC DEVELOPMENTADMINTSTRATTON (EDA) cRANT - SPEC|AL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGETAND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Original Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
Total Revenues
Net change in fund balance
Fund Balance (Deficit) - July 1,2021
Fund Balance (Deficit) - June 3Q,2022
$ 1.237.500

1.237.500
$ 1.237.500.G
$lz92.500

1.237.500
$ 1.237.500'G
$ 1.113.750

1.113.750
1 .1 1 3.750
(1,237.500)
$ (123.750)'-.
$ (123.750)
(123 750\
$ (123.750)'-'
86 199

CITY OF SANGER

ARPA - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Oriqinal
Actual
AmountsFinal
Variance
with Final
Budget
Positive
(Nesative)

REVENUES
lntergovernmental
lnvestment income
Total Revenues

EXPENDITURES
Current:

Development services
Public works
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June3O,2022
$ 2,384,756 $ 2,384,756
63,612
678.000
741.612
$ 1.643.144.G
63,612
678.000
741.612
s 1.643.144.E
$ 610,1 12

5.297
385.409
615.409
$::-
$ (1,774,644)

5.297
(230,000)
63,612
292.591
126.203
$ (1 .643. 144)'-,

2.384.756 2.384.756 615.409 (.769.347)
230,000
87 200

CITY OF SANGER

FEDERAL GMNTS - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budoeted Amounts
nal Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Current:

Community services
Police department
Total Expenditures
Net change in fund balance
Fund Balance (Deficit) - July 1,2Q21
Fund Balance (Deficit) - June 3Q,2022
375,000 375,000
$ 1.275.000

1.275.000
$l27jr@

1.275.000
$ 456.032
456.032
$ (818.968)
(818.968)
375.000
$ 900.000'-
375.000
$ 900.000
56,694

11.691

68.385
387.647
t5,l 5.501)
s (127.854)'-,
318,306
(1 1.691)
306.615
$ (5't2.353)'@'
88 201

CITY OF SANGER
TRANSPORTATION EQUITY AQT 21- MAJOR SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
nal Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Capital outlay
Total Expenditures
Excess (deficiency) of revenues over expenditures

OTHER FINANCING SOURCES (USESI
Transfers in
Total Other Financing Sources (Uses)
Net change in fund balance
Fund Balance (Deficit) - July 1,2021
Fund Balance (Deficit) - June30,2O22
$ 1.604,200

1.604.200
$-1-€94.?00
1,604.200
$_1_.593&!_q
1,593.816
$ (10.384)
(10.384)
6 1.604.200

1.604.200
1,705,952

1.705.952
(01.752)
1,090.203

1.090.203
503.613
615.749
615,749
605.365
$ (101.752)'-.

75.994

75.994
579.607
(.240.342)
s (660.735)'-'

75.994

75.994
$ 681.359.:
89 202

CITY OF SANGER

PRIVATE GRANTS - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance (Deficit) - June 3Q,2022
$_q9@

80.000
$ 80.000 $

80.000
$ (80.000)
(80.000)

40.000

40.000
s (40.000)'-,
80,000

80.000
$-
80,000

80.000
s-
40,000

40.000
(40.000)
$ (40.000)
90 203

CITY OF SANGER

SUPPLEMENTAL LAW ENFORCEMENT GRANT - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGETAND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Oriqinal Final
Actual
Amounts
Variance
with Final
Budget
Positive
{Negative}

REVENUES
lntergovernmental
lnvestment income (loss)
Total Revenues

EXPENDITURES
Current:

2.1'16
169.785
(8.500)
99,692
$__gl;!_e2
477
(13,246)
e.116)
(14.885)
$-!9.qqq)
$ 165,000 $ 161,285 $ (3,715)
2O0 Q00)
165.200 165.200 161.285 (3.915)
154.900
$ 10.300'-
154.900
$ 10.300
91 204

CITY OF SANGER
COMMUNITY FACILITIES DISTRICT. SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budqeted Amounts
Oriqinal Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
Taxes
lnvestment income
Total Revenues

EXPENDITURES
Current:

Administrative services
Police department
Fire and emergency services
Public works
Debt service:
lnterest and flscal charges
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June3O,2O22
753.200 753.200 797,560 44.360
$ 750,900

2.300
48,500
308,000
458,900
104,900
$ 750,900 $

2.300
48,500
308,000
458,900
104,900
797,724
(164)
$ 46,824
Q.464)
2,144
(40,967)
(8,838)
(21,597)
46,356
348,967
467,738
126,497
920.300 920.300
$__lLgl!!g) $_llgllgg)

10.853 (10.853)

1.000,411 (80,111)
(202.851) $
-J€ZEI)331.986
$ 129.135'-
92 205

CITY OF SANGER
SANGER HOUSING AUTHORIry. SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Amounts
Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lnvestment income
Other revenues
Total Revenues

EXPENDITURES
Current:

Administrative services
Development services
Debt service:
lnterest and fiscal charges
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June3O,2022
$ e,soo $ 3,900 $

37.700 37.700

41.600 41.600
776

47.509

48.285
$ (3,124)
9,809
6,685
14,200
89,800
14,200
89,800
13,573
69,439
924

83.936
(35.651)

1.234.403
$ 1 .1 98.752'-
627
20,361
Q24)

20.064
s 26.749'-
104,000 104,000
$_Jga3gg) $_Jg3Jg,g)
93 206

CITY OF SANGER
STATE HOMELAND SECURIry GRANT - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Oriqinal Final
Actual
Amounts
$ 4.400

4.400
$_1A132

14.732
$___94!4

6.434
Variance
with Final
Budget
Positive
(Neqative)
$ (8,298)
(8.298)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Current:

Administrative services
Police department
Fire and emergency services
Capital outlay
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance (Deficit) - June 30,2022
4,400

4.400
4,'t00
14,732
12,728
11,621
7,032

5.1 87

23.840
(7.406)

31.560
$ (16.828).G'
4,1 00
3,111
5,696
.187)

7.720
$_--IgZ.9')
$_Jl-Ll06)
94 207

GITYOF SANGER
Cal OES - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGETAND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Original* Final*
Actual
Amounts
Variance
with Final
Budget
Positive
{Neoativel
-

REVENUES
Total Revenues

EXPENDITURES
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30,2022
e
$-- $-: $--
$--
* There was no budget adopted for the Cal OES fund for the year ended June 30,2O2Z 95 208

CITY OF SANGER

CAL HOME GRANT - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGETAND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budgeted Amounts
Oriqinal Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lnvestment income
Other revenues
Total Revenues

EXPENDITURES
Current:

Administrative services
Development services
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June3O,2022
$ $-
500.000
4,100 4,100
-
500,000

4.100 504.100
$:_g@) $__141!p)
500.000 100.689 (399.31 1)
$ zag
100.406

14.285

14.285
86,404
130.999
$_47.403
$ 283
(399.594)
4,1 00
485,715
489,815
$ 90.504'-
96 209

CITY OF SANGER

SWRCB - SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
2021 -2022
Budoeted Amounts
Orioinal
-
Final
Actual
Amounts
Variance
with Final
Budget
Positive
(Neqative)

REVENUES
lntergovernmental
Total Revenues

EXPENDITURES
Current:

Public works
Total Expenditures
Net change in fund balance
Fund Balance - July 1,2021
Fund Balance - June 30, 2022
q $_J_3€.Ilgl
136.064
$ 172.172
172.172
$ 36.108
36,1 08
$-'t
136.064
136.064
$:
172.172
172.172
$::-
(36,108)
(36.1 08)
$-'t
97 210

INTERNAL SERVICE FUNDS
lnternal service funds are used to account for the financing of good or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis. The internal service funds used by the City are shown below:

Administration - Accounts for the city manager, city clerk, and finance departments systems which include acquisition, replacement and support services for both hardware and software.

Eouipment Maintenance Fund - Accounts for bulk gasoline and consumption by the departments of the City.

Self-lnsurance Proorams - Accounts for the City's self-insured risks for the workers' compensation and liability programs. 98 211

CITY OF SANGER

COMBINING SCHEDULE OF NET POSITION

INTERNAL SERVICE FUNDS
JUNE 30, 2022
Equipment
Self
lnsurance
Programs
Total Internal
Service FundsAdministration Maintenance
ASSETS
Current Assets
Cash and investments
Accounts receivable, net
lnventory
Total Current Assets
Total Assets

LIABILITIES
Current Liabilities
Accounts payable
Accrued payroll and benefits
Claims payable - current
Total Current Liabilities
Non-Current Liabilities
Claims payable
Total Non-Current Liabilities
Total Liabilities

NET POSITION
Unrestricted
Total Net Position
$ 160,672 $ 37,059

4.611
198,546 $
710
396,277
710

4.611
$
160.672
160,672

41.670 199.256 ,598
41,670 99.256 401,598
130,976
29,696
41,670 2,950
92 355
175,596
29,696

92.355
60 672 41,670 95.305 .647
379.327 327
379 327 379.327
160.672 41.670 632 676.974
Q75.376)
G $-- $-J?ZEEZ9) $-JSZE9Z9)
99 212

CITY OF SANGER

COMBINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Administration
Equipment
Maintenance
Self
lnsurance
Programs
Total lnternal
Service Funds

OPERATING REVENUES
Charges for services
Total Operating Revenue

OPERATING EXPENSES
Salaries and benefits
Supplies and services
General and administrative
Total Operating Expenses
Change in net position
Net Position (Deficit) - July 1,2021
Net Position (Deficit) - June 3O,2022
$__Lgggsq

1.959.555
$_213212
279.212
$ 3.644.757
3,644.757
$_5.993.624

5.883.624
1,064,243
815,460

62.804
279,223
2,882,003
349,1 86
566.013
3,946,246
1,443,869
628.817

1.942 507 279.223 3.797.202 6 8 932
17,148
n7148\
(11) (152,445)
(1 22 931\
(135,308)
(140.068)11
6 $-- $-J3ZEEZ9) $-Ja7i.!Zq)
100
213

CITY OF SANGER

COMBINING SCHEDULE OF CASH FLOWS

INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Governmental Activities - lnternal Funds
Administration
Equipment
Maintenance
Self
lnsurance
Reserve
Total lnternal
Service
Funds

CASH FLOWS FROM OPERATING

ACTIVITIES
Charges for services
Cash paid to suppliers
Cash paid to employees
Net Cash Provided by Operating
Activities
Net lncrease in Cash and Cash Equivalents
Operating lncome (Loss)
Changes in assets and liabilities:

Decrease in accounts receivable
Decrease in inventory
(Decrease) increase in accounts payable
lncrease in claims payable
Decrease in accrued payroll and benefits
$ 1,959,655 $
(827,483)
279,212 $
(269,647)
3,645,307 $
(645,0s7)
5,884,174
(1,742,187)

8.947.270\t1 t? .003)

66.905 9.565 118.247 717
66,905

93.767
9,565

27.494
118,247

80.299
194,717
201 560Cash and Cash Equivalents - July 1,2021
cash and cash Equivalents - June 30,2022 $-L09.672 $_37,059 $_1glUE $_!gg.AZZ

RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED BY
OPERATING ACTIVITIES:
17,148
50,781
(1 0241
3,794
5,782
550
3,794
51,328
275,377
(1 024\
(1 1) (152,44s) (135,308)
550
(5,235)
275,377
Net Cash Provided by Operating Activities $__qqggg $___9.565 $_11A247- $_1gl4L 101
214
Attachment 2
215

CITY OF SANGER

SINGLE AUDIT AND RELATED REPORTS

FOR THE YEAR ENDED
JUNE 30, 2022
MUN GPAs, LLP
1760 Greekside Oaks Drive, Suite 160
Sacramento, Galifornia 95833
216

CITY OF SANGER

SINGLE AUDIT AND RELATED REPORTS
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
lndependent Audito/s Report on lnternal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Acco rd a n ce wilh G ove rn m e nt A u d it i n g Sfandards lndependent,Audito/s Report on Report on Compliance for Each Major Program and on lnternal Control over Compliance Required by the Uniform Guidance Schedule of Expenditures of Federal Awards
Notes to the Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs
Schedule of Prior Year Findings
Page
1-2
3-5
6 7
8-14
15 217
M.U.N

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING SIAA'DARDS
To the City Council of
the City of Sanger
Sanger, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sanger, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City of Sanger's basic financial statements, and have issued our report thereon dated February 4,2025.

Report on lnternal Control Over Financial Reporting
ln planning and performing our audit of the financial statements, we considered the City of Sange/s internal control over financial reporting (internal control) as a basis for designing the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the flnancial statements, but not for the purpose of expressing an opinion on the effectiveness of the City of Sanger's internal control. Accordingly, we do not express an opinion on the effectiveness of the City of Sanger's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as items 2022-OO1 through 2022-003 to be material weaknesses.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2022-004 to be a signifi cant deficiency.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Sanger's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance or other matters that is required to be reported under Government Auditing Standards and which is described in the accompanying schedule of findings and questioned costs as item 2022-005.

Gity of Sanger's Responses to Findings
Govemment Auditing Standards requires the auditor to perform limited procedures on the City of Sanger's responses to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs.

City of Sanger's responses were not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the responses.

MUN CPAs, LLP I lZ60 Creekside Ooks Drive, Suite ,l60, Socromento, CA 95B33 | ***.*un.pas.com GTENDALE . ROSEVILLE . SACRAMENTO . ZEPHYR COVE . KAUAI 218
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

AIJN G,4,w?
Sacramento, Californ ia
February 4,2025
219
M.U.N

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM

AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the City Council of
the City of Sanger
Sanger, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited City of Sanger's compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement lhat could have a direct and material effect on each of the City of Sanger's major federal programs for the year ended June 30,2022. City of Sanger's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. ln our opinion, the City of Sanger complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30,2022.

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

We are required to be independent of City of Sanger and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of City of Sangeis compliance with the compliance requirements referred to above.

Responsrbilifies of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to City of Sanger's federal programs.

Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or errorr and express an opinion on City of Sanger's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Slandards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Sanger's compliance with the requirements of each major federal program as a whole.

MUN CPAs, LLP I lZ60 Creekside Ooks Drive, Suite 160, Socromento, CA 95833 I ***.rrn.pos.com GLENDALE . ROSEVILLE . SACRAMENTO . ZEPHYR COVE . KAUAI 220
a
o
ln performing an audit in accordance with generally accepted auditing standards, Government Auditing Slandards, and the Uniform Guidance, we:

Exercise professional judgment and maintain professional skepticism throughout the audit, ldentify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Sanger's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.

Obtain an understanding of City of Sanger's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of City of Sanger's internal control over compliance. Accordingly, no such opinion is expressed.

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

Other Mafters
The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as ilem 2022-006. Our opinion on each major federal program is not modified with respect to these matters.

Government Auditing Sfandards requires the auditor to perform limited procedures on City of Sanger's response to the noncompliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. City of Sanger's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

Report on lnternal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.

A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

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

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sanger, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City of Sanger's basic financial statements. We issued our report thereon dated February 4,2025, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used lo prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the financial statements and 221
certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic linancial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. ln our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance.

Accordingly, this report is not suitable for any other purpose.

Mtlt &s,w?
Sacramento, California
February 4,2025
222

CITY OF SANGER

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
Federal Grantor/Pass-Through Grantor Program
Assistance Pass-ThroughEntity
Listing (AL) ldentifying/Grant
Number Number
Federal
Expenditures
U.S. Department of Housing and Community Development
Pass-Through California Department of General Services
CDBG - CVI Subsistence Program
CDBG - CV2 Subsistence Program
CDBG - CV2 Subsistence Program
Total U.S. Department of Housing and Community Development U.S Department of Treasury
Pass-Through Federal Emergency Management Agency:

COVID-19 - Great Plates Delivered Program
Pass-Through California Deparlment of Finance
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Total U.S Department of Treasury
U.S Department of Transportation
Direct Programs:

Transportation Equity Act - Greenwood Ave ReconsUJensen to Canal
Transportation Equity Act - North Ave. Reconstruction - Academy to Faller
Transportation Equity Act - CMAQ Regional Bid Sidewalk
Project
Transportalion Equity Act - O Street Reconstruction - 1oth to North
Transportation Equity Act - 2020 CMAQ Lifeline
Transportation Equity Act - Bridge Preventive Maintenance Project
Transportation Equity Act - Bethel OverlayM/idening-
Annadale/Jensen
Transportation Equity Act - CMAQ Sidewalk GAP Closure
Project
Total Transportation Equity Act
Passed through California Office of Traffic Safety:

Selective Traffic Enforcement Program (STEP)
Total U.S Department of Transportation
U,S Department of Homeland Security:

Pass-Through Fresno County Office of Emergency Services (OES) State Homeland Security Grant (Fire)
State Homeland Security Grant (Police)
Total U.S Department of Homeland Security
Total Expenditures of Federal Awards

14.218

14.218
20-cDBG-CV1-00027 $
20-cDBG-CV2-00038
20-cDBG-CV2-3-0003S
01 9-67056-00
STBG-5197(036)
STPL-51 97(040)
cML-5197(038)
STPL-5197(041)
cML-5197(042)
STPL-51 97(024)
STPL-51 97(032)
cML-5197(03'1)
PT22129
19-146 - 19-149
19-309 & 20-403
126,206
51,892

33.682
21',\.780
56,694
615,409
672.',!03
366,251
58,842
8',1,284
48,947
25,035
2,026
424,662
83,1 56

1.0s0.203

11.691
1 . 't 01 ,894
7,O32
't1.620
18,652
s 2.OO4.429

21.019

21.027

20.205

20.608

97.067

97.067
b
223

CITY OF SANGER

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2022
NOTE 1: REPORTING ENTITY
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the City of Sanger. The City of Sanger reporting entity is defined in Note 1 of the City's Annual Financial Report. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. When federal awards were received from a pass- through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identiffing number assigned by the pass-through entity.

NOTE 2: BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on accounting principles generally accepted in the United States of America. The information in this schedule is presented on the accrual basis of accounting and in accordance with requirements of Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Fede ral Awa rd s (U n iform G uid a nce).

NOTE 3: RELATIONSHIP TO FINANCIAL STATEMENTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree, in all material respects, to amounts reported within the City's basic financial statements. Federal award revenues are reported principally in the City's financial statements as intergovernmental revenues in the governmental funds.

NOTE 4: CLAIMS
The City of Sanger has received federal grants for specific purposes that are subject to review and audit by the Federal Government pass-through entity. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.

NOTE 5: INDIRECT COSTS
The City elected not to use the 10% de minimis indirect cost rate, and did not charge indirect costs to federal grants during the year ended June 30,2022.
7 224

CITY OF SANGER

SGHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2022
SECTION I . SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:
lnternal control over fi nancial reporting :

Material weakness(es) identifi ed?
Signifi cant deficiency(ies) identifi ed
Noncompliance material to financial statements noted?
Federal Awards
lnternal control over major programs:

Material weakness(es) identifi ed?
Significant deficiency(ies) identified?
Type of auditor's report issued on compliance for major programs:

Any audit findings disclosed that are required to be reported in accordance with section 200.516 of the Uniform Guidance
ldentification of Major Programs:

AL# 2O.2O5 Transportation Equity Act
Dollar threshold used to distinguish between type A and type B programs:

Auditee qualified as low-risk auditee?
Unmodified
No
None reported
Unmodified
Yes
$750,000
Yes
Yes
Yes
No
I
225

CITY OF SANGER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (continued)
JUNE 30,2022

SECTION II- FINANCIAL STATEMENT FINDINGS
Findings related to the financial statements which are required to be reported in accordance with Generally Accepted G ove rn m e nt A u d iti ng Sta nd a rd s.

Findinq 2022-001: Financial Glose (Material Weakness)
Criteria
An effective internal control system and timely financial reporting provides reasonable assurance for the safeguarding of assets, the reliability of financial information, and compliance with laws and regulations.

Condition
During the performance of the audit, processes utilized for year-end reconciliations and financial reporting of financial activity for the fiscal year were not effective, which contributed to the delayed accounting close of the City's trial balance and unpreparedness for the audit. The year-end audit for the June 30,2022 fiscal year began in June 2023. Qver the course of a year, the auditors received 3 versions of the trial balance to be audited. For each version received, it was audited as if it was the City's final representation of year-end figures. However, audit schedules and reconciliations received each time were either lacking or not prepared accurately resulting in numerous journal entries and corrections to be proposed to each version of the trial balance. The City's final trial balance was provided in August 2024. Specific financial statement areas that required corrections and adjustments throughout the process included:
. Cash & investments - See material weakness 2022-002.
. Accounts receivable - The City does not maintain a proper reconciliation or schedule that lists amounts due to the City at year-end.
. lnterest receivable - lnterest receivable and related revenue was overstated. . Nofes receivable - The City identified a deferred loan that was not recorded in the general ledger or included in their loan schedules. This resulted in a $642,000 government-wide prior period adjustment. ln addition, a loan payment received was double booked.
. Due tolfrom - Several funds have recurring and/or increasing overdrawn cash balances. See significant deficiency 2022-004 related to grants.
. Deposifs - Numerous deposit account balances have not changed from previous years. The City has not performed a full assessment on these accounts.
. Nef pension liability - Pension contributions subsequent to the measurement date were incorrectly recorded and allocated between governmental and business-type funds. . Long-term liabilities - See material weakness 2022-003. . Fund balance - Activity was posted to a fund that should have been closed in a prior year.

Cause
The City did not have adequate controls and procedures in place for the year-end close process.

Effect
The financial statements as initially presented to the auditors contained material misstatements that required adjustments.

Recommendation
We recommend the City develop checklists or other guidance documents over the year-end closing process to ensure all closing entries are captured in the City's general ledger in a timely manner, and supporting schedules agree and reconcile to respective account balances prior to the trial balance being provided for the audit.

I
226

CITY OF SANGER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (continued)
JUNE 30,2022
Views of Responsible Officials
Beginning in July 2024, the City hired an outside consultant to perform the necessary prep work for the upcoming FY 23 and FY 24 audits, as well as to develop a year-end closing process.

Findinq 2022-002: Cash & Investments (Material Weakness) Criteria
Certain deficiencies in the internal control system over financial reporting could adversely affect an entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.

Condition
There was a failure to perform bank reconciliations accurately and timely for the June 30, 2022 fiscal year. Bank reconciliations for the fiscal year were not completed until April 2024. We noted one bank account that was not reconciled until December 2Q24, upon audit inquiry.

Cause
The overall process for cash and investment reconciliations was not being completed properly. Bank reconciliations were not being prepared or reviewed timely. Unfamiliarity with the bank reconciliation process lead to inconsistencies in how transactions were being recorded.

Effect
Untimely preparation and review of bank reconciliations increases the risk that errors go undetected. Cash and investment balances as presented are not reflective of their true balances.

Recommendation
We recommend the City review their cash and investment reconciliation procedures to ensure timely and accurate completion. Cash and investment reconciliations should include tests of mechanical accuracy and tracing of items on the reconciliation to relevant source documents. Bank reconciliations for the current month should be completed in the subsequent month.

Views of Responsible Officials
The City is in the process of completing monthly bank reconciliations with the assistance of a third-party consulting firm. The City has begun a daily cash reconciliation process and is caught up on all bank reconciliations through 2024 liscal year-end as of the date of this report.
10 227

CITY OF SANGER
SCHEDULE OF FINDINcS AND QUESTIONED COSTS (continued)
JUNE 30,2022
Findinq 2022-003: Lonq-Term Liabilities (Material Weaknessl Criteria
GASB Statement No. 34, Bastb Financial Slalemenls - and Managernenf's Dlscussion and Analysis - for State and Local Governments
Certain deficiencies in the internal control system over financial reporting could adversely affect an entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.

Condition
During fiscal year 2O22, the City issued new pension obligation bonds and refunded 4 prior issuances. The activity related to these transactionswas not recorded. Further, upon reviewof the initial pension bond correction, we noted the bond was not properly allocated between governmental and business-type funds.

Other transactions related to current long-term liabilities were also not recorded such as true-up of capital lease balances, true-up of bond premium accretion, and recording of issuance discount amortization.

Cause
The City did not have adequate technical resources to record such transactions. ln addition, as noted in 2022-002, reconciliations for all cash accounts, including those that were related to the bonds, were not being performed.

Effect
The financial statements as initially presented to the auditors contained material misstatements that required adjustments.

Recommendation
We recommend that the City institute a program to methodically identify and document its significant operational and accounting processes, which should include the potential of non-recurring transactions such as debt issuances and refundings. Documenting a process involves identifying and gaining an understanding of the events or transactions that trigger performance of the process, the automated or manual procedures used in performing the process, the person(s) or position(s) responsible for performing the procedures, the source documents used or generated, the procedures for approval and review and correction of any errors detected, and the financial or operational entries or reports summarizing the result of the process.

Views of Responsible Officials
The balances have been adjusted, and moving forward, the City will carry the workpaper and ensure the accuracy of the numbers. Additionally, the City will work to develop policies and standard operating procedures for such tasks. 11 228

CITY OF SANGER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (continued)
JUNE 30, 2022
Findino 2022-004: Grant Reconciliation (Siqnificant Deficiencv) Cause
Certain deficiencies in the internal control system over financial reporting could adversely affect an entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.

Condition
The City's grant revenues, expenditures, receivables, and unearned revenue are not being properly reconciled for financial reporting purposes at year-end.
ln addition, the City is not timely submitting claims for reimbursement of eligible expenditures to the relevant granting agency resulting in unavailable revenues in the period of expenditure causing the City's general fund to up-front the cash payments. ln some instances, receivables for reimbursement grants were not recorded.

Cause
The City did not have adequate controls and procedures in place for reconciling grants. lt also appears there is not enough formalized communication between department heads who manage grants and the Finance Department who is responsible for reconciling all activity. Cash flow for these grant funds was not being monitored.

Effect
There were numerous errors identified to properly match grant revenues, expenditures, unearned revenue, and receivables within the fiscal year.

Grant funds have overdrawn cash balances causing payments to be made from the City's general fund.

Recommendation
We recommend the City ensure proper procedures are in place to reconcile grants. With assistance from department heads/grant managers, summarized grant information and program information should be provided to the Finance Department such as:

Copies of grant agreements and budgets
Copies of material expenditures with proper approvals of coding and application Copies of reimbursement requests submitted
Monitoring of grant cash flow
The Finance Department should then be able to prepare a reconciliation of grant revenues, expenditures, unearned revenue, cash received, and receivables at year-end. Claims for reimbursement should be processed timely, in the same year the expenditures were incurred.

Views of Responsible Officials
The Finance Department will share the audit timeline with the Department Heads and the Engineer to ensure timely reimbursement, allowing revenues to be recognized in the proper year. Additionally, the City will adopt internal procedures requiring all departments to provide Finance with the necessary grant reporting documentation. a
a
a
't2
229
CIry OF SANGER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (continued)
JUNE 30, 2022
Findinq 2022-005: SB 341 Successor Aqencv Compliance (Gompliance) Criteria
Senate Bill (SB) 341 requires that all successor entities, starting with fiscal year ended June 30, 2014, comply with annual report requirements within six months after the end of each fiscal year. The annual report must be posted to the City's website and contain all of the required items as described in the Health and Safety Code Section 34176.1 beginning with subsection (f).

Condition
The City did not post the required annual report for the fiscal year ended June 30, 2022, by the deadline of December 31,2022.

Cause
There were various accounting issues noted in findings 2022-001 - 2022-OO4 that caused delays in the completion of the fiscal year 2Q22 audil.

Effect
The posting of the annual financial report is past its due date.

Recommendation
As noted in finding 2022-001 , we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely.

Views of Responsible Officials
The City is working with a consultant to get caught up and get back on schedule to complete the audit in a timely manner. Consequently, the required annual report will be uploaded to the City's Finance Department website on time.
13 230
scHEDULE oF FtNuNJs|t^tLBlt#[?ff .o cosrs (continued)
JUNE 30, 2022
SECTION lllr FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Findings and questioned costs for Federal Awards, which includes audit findings as defined in section 200.516 of the Uniform Guidance.

Findinq 2022-006: Financial Reoortinq Timeliness (Comoliance) Criteria
ln accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period.

Condition
The 2Q22 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31 ,2023.

Cause
There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year2022 audit.

Effect
The filing of the Single Audit Reporting package and data collection form is past the due date.

Recommendation
As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely.

Views of Responsible Officials
The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner.

Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline. 14 231

CITY OF SANGER

SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
JUNE 30, 2022
Findinq 2021 -001 Prior Period Adiustments {Siqnificant Deficiencies) Condition
As part of the year-end close process, the City's financial consultant identified various prior period adjustments related to capital assets. ln addition, during the performance of the audit, an additional prior period adjustment was identified related to a liability account.

Recommendation
We recommend the City enhance their recording and review procedures over capital assets to ensure that transactions and year-end balances are properly recorded. The City may also want to consider the use of a capital asset module to minimize the number of errors within a manual spreadsheet.

We recommend the City specifically review accounts that show no activity from the prior year to ensure balances are appropriate and still represent valid obligations.

Status
lmplemented
15 232
Attachment 3
233
M.U.N
Aun c'?&,u2
February 4,2025
City of Sanger
1700 7th Street
Sanger, California 93657
ln planning and performing our audit of the financial statements of the City of Sanger (the City) as of and for the year ended June 30, 2022, in accordance with auditing standards generally accepted in the United States of America, we considered the City's internal control over financial reporting (internal control) as a basis for designing auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control.

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

However, during our audit we became aware of deficiencies in internal control other than significant deficiencies and material weaknesses and matters that are opportunities for strengthening internal controls and operating efficiency.

The memorandum that accompanies this letter summarizes our comments and suggestions regarding those matters.

A separate letter dated February 4, 2025, contains our communication of significant deficiencies or material weaknesses in the City's internal control. This letter does not affect our report dated February 4, 2025, on lhe financial statements of the City.

We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various City personnel, and we will be pleased to discuss them in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendations.

This communication is intended solely for the information and use of management, City Council, and others within the City, and is not intended to be, and should not be, used by anyone otherthan those specified parties.

Sincerely,
MUN CPAs, LLP
MUN CPAs, LtP I lZ60 Creekside Ooks Drive, Suite 160, Socromento, CA 95833 | w**.*un.pos.com GLENDALE . ROSEVILLE . SACRAMENTO . ZEPHYR COVE . KAUAI 234
Attachment A
City of Sanger
Summary of Control Deficiencies
June 30,2022
Stale Dated Checks (Reoeat Findinq)
Upon review of the City's cash reconciliations, we noted approximately $19,733 in stale dated checks on the outstanding check list, some dating back to 2011. We recommend the City develop procedures for monitoring and reissuing stale dated checks and that the City review the State of California Unclaimed Property Holder handbook to determine if property should be remitted back to the State. lndirect Costs (Repeat Findinq)
As a result of a prior year audit recommendation, the City implemented a cost allocation plan. The City adequately recorded internal admin charges amongst funds in accordance with the plan; however, these were based on budgeted figures, not actual. We recommend the City perform an evaluation at year-end to determine if the charges for internal admin recorded require a true-up to actual. ln addition, we observed charges labeled as "taxes in lieu" in the amounts of $103,000, $103,000, and $44,000 to the water, sewer, and disposal funds respectively, being charged from the general fund with no basis or supporting documentation. We recommend the City develop and document a basis for the charges or to end allocation of the charges ifthey cannot be supported.

Capital Assets
During our review of the capital asset schedule, we noted multiple old, fully depreciated assets. Per management, an updated inventory of capital assets has not been performed in recent years. We recommend the City inspect all fully depreciated assets to determine if assets are still in use. The City may want to consider performing a physical inventory count of property and equipment to help improve tracking of assets for disposal or impairment purposes.

Financial Reportinq
During our testing of operating effectiveness of internal controls over financial reporting, we noted the monthly treasurer's report was not presented to City Council for three of the four months requested. ln addition, Gity Council was not presented with the financial update report for three of the four months selected for testing. ln order to maintain fiscal transparency and accountability, we recommend these financial reports are completed accurately and presented to City Council on a timely basis.

Credit Cards
As a result of testing a sample of credit card transactions, we noted there were missing receipts for four out of fifteen items selected for testing. We recommend management adhere to current policy to ensure that credit card transactions are all supported by receipts prior to processing for approval and payment.

Subsequent Receipts
During our search for unrecorded receivables, we found one item out of twenty-eight tested that should have been accrued into accounts receivable. We recommend management perform a thorough review of subsequent receipts received to ensure any amounts relating to the fiscal year are properly accrued. 235
Aftachment B
City of Sanger
Summary of Prior Year Control Deficiencies
June 30,2022
Stale Dated Checks (Repeat Findinq)
Upon our review of the City's cash reconciliation, we noted approximately $19,375 in stale dated checks on the outstanding check list. We recommend the City develop procedures for monitoring and reissuing stale dated checks and that the City review the State of California Unclaimed Property Holder handbook to determine if property should be remitted to the State.

Status: Not implemented
lndirect Costs (Repeat Findino)
As a result of a prior year audit recommendation, the City implemented a cost allocation plan. The City adequately recorded internal admin charges amongst funds in accordance with the plan; however, these were based on budgeted figures, not actual. We recommend the City perform an evaluation at year-end to determine if the charges for internal admin recorded require a true-up to actual. ln addition, we observed other indirect cost plan charges allocated to the water, sewer, and disposal funds that had no basis or supporting documentation for the amounts recorded. The general fund charged the water, sewer, and disposal enterprise funds $136,500, $149,500, and $190,000, respectively in indirect costs. Further, anothercharge to "taxes in lieu" in the amounts of $103,000, $103,000, and $44,000 to the water, sewer, and disposal funds respectively, was being charged from the general fund. We recommend the City develop and document a basis for the charges or to end allocation of the charges if they cannot be supported.

Status: Partially implemented.

Grant Accountinq and Reimbursements (Repeat Findino)
Per review of the City's grant schedule, it was observed that various claims submitted for reimbursement in the prior year had not yet been collected, along with new claims in the current year. Per further investigation and conversations with management, it appears that reimbursement requests are not being filed timely which could result in cash flow challenges for the City. Further, during our procedures related to the grant schedule we noted two adjusting entries needed to true-up accounts receivable and deferred revenue.

We recommend that procedures be put in place for timely filing of grant reimbursement requests. Further, we recommend the City review all criteria to determine proper recording of grants based on the period of collection of the receipt.

Status: Not implemented. See finding 2022-004 in the Schedule of Findings and Questioned Costs. 236

Attachment 4

237

GITY OF SANGER

APPROPRIATIONS LIMIT CALCULATION
AS OF JUNE 30, 2022
MUN CPAs, LLP
1760 Creekside Oaks Drive, Suite 160
Sacramento, California 95833
238
M.U.N
INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED.UPON PROCEDURES To the City Council of
the City of Sanger
Sanger, California
We have performed the procedures enumerated below on the Appropriations Limit Calculation of the City of Sanger for the year ended June 30, 2022. The City of Sangels management is responsible for the Appropriations Limit Calculation.

The City of Sanger has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XlllB of the California Constitution.

Additionally, the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to Appropriations Limitation Prescribed by Article Xlll-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for its purposes. The report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and associated findings are as follows:

1. We obtained the completed internal calculations and compared the limit and annual adjustment factors included in those calculations to the limit and annual adjustment factors that were adopted by a resolution of the City Council. We compared the population and inflation options included in the aforementioned calculations to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the Appropriations Limit Calculation, we added June 30, 2021's appropriations limit to the annual permitted adjustments and agreed the resulting amount to the June 30,2022 appropriations limit.

Finding: No exceptions were noted as a result of our procedures.

3. We compared current year information presented in the appropriations limit calculation to supporting worksheets.

Finding: No exceptions were noted as a result of our procedures.

4. We compared the June 30, 2021 appropriations limit presented in the appropriations limit calculation to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American lnstitute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Appropriations Limit Calculation. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

MUN CPAs, LLP I lZ60 Creekside Oqks Drive, Suite 160, Socromento, CA 95B33 | ***.rrn.pos.com GLENDALE . ROSEVILLE . SACRAMENTO . ZEPHYR COVE . KAUAI 239
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by Article XlllB of the Galifornia Constitution.

This report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than those specified parties. However, this report is a matter of public record and its distribution is not limited.

Aul Qht,U?
Sacramento, California
February 4,2025
240

CITY OF SANGER

APPROPRIATIONS LIMIT CALCULATION
JUNE 30, 2022
Amount
$____3a@!205

1.0072
1-0573

1.0649
2,1 1 3,631

2.1 1 3.63'l
$-gL€zt.as6
* State Finance* State Finance
. [(BlxB2)-1.0]
AxB
C+D
A+E
Source
A. Prior year's appropriations limit (at June 30, 2021) B. Adjustment factors for the current fiscal year:

1. Population change

2. lnflation (per capita personal income change)
Total adjustment
C. Annual adjustment
D. Other Adjustments
Lost responsibility (-)
Transfer to fees (-)
Assumed responsibility (+)
E. Total adjustments
F. Current year's appropriations limit (at June 30,2022) * Rounded to the nearest ten thousandth
241

Attachment 5

242
M.U.N
February 4,2025
To the City Council and Management
City of Sanger
1700 7th Street
Sanger, California 93657
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sanger (the City) for the year ended June 30, 2022.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Sfandards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated August 10, 2022. Professional standards also require that we communicate to you the following information related to our audit.

Sionifi cant Audit Matters
Qualitative Aspecfs of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. As described in Note 1 to the financial statements, the City changed accounting policies related to leases by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 87, Leases, in 2O22. However, there was no significant impact to the financial statements as a result implementation. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were:

Depreciation - based on the City's capitalization policy Allowance for uncollectible receivables - based on management's specific identification of non-current payments and customer history
Glaims liability - based on known claim information and loss history Net pension liability - based on an actuarial valuation We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
The completion of our audit was delayed due to the absence of proper reconciliations and closing procedures for financial activity and reporting for the year ended June 30,2022. The year-end portion of the audit was initially scheduled for January 2023; however, as audit schedules were not ready by their due date, fieldwork was postponed and ultimately rescheduled for June 2023. Upon starting the audit in June 2023,il was evident that additional work was needed to resolve various issues. Over the course of the past year, we received three different versions of the trial balance to be audited. For each version received, it was audited as if it was the City's final representation of year-end figures. However, audit schedules and reconciliations received each time were either lacking or not prepared accurately resulting in numerous journal entries and corrections to be proposed. The City's final trial balance to be audited was provided in August 2024.

Conected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

MUN CPAs, LLP I lZ60 Creekside Ooks Drive, Suite 160, Socromenlo, CA 95833 | ***.rrn.pos.com GLENDALE . ROSEVILLE . SACRAMENTO . ZEPHYR COVE . KAUAI 243
Attachment A summarizes uncorrected misstatements of the financial statements per the final trial balance received, as noted above. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The uncorrected misstatements or the matters underlying them could potentially cause future period financial statements to be materially misstated, even though, in our judgment, such uncorrected misstatements are immaterial to the financial statements under audit. The material misstatements in Attachment B were detected as a result of audit procedures on the final trial balance received and were corrected by management.

D isag ree me nts with M a n age me nt
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.

M a n age m e nt Re prese ntation s
We have requested certain representations from management that are included in the management representation letter dated February 4,2025.

Management Consultations with Other lndependent Accountants ln some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. lf a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditois opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or /ssues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other significant matters discussed with management include the material weaknesses and significant deficiencies issued for the year-ended June 30, 2022, which were reported in the Schedule of Findings and Questioned Costs included in the Single Audit and Related Reports package. The material weaknesses and significant deficiencies indicate there is a high risk that potential errors may be not prevented, or detected and corrected, on a timely basis.

Other Matters
We applied certain limited procedures to management's discussion & analysis; the general fund and major special revenue funds budgetary comparison schedules; and the net pension liability required schedules, which are required supplementary information (RSl) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSl.

We were engaged to report on the non-major combining financial statements and budgetary comparison schedules, which accompany the financial statements but are not RSl. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the information and use of City Council and management of the City of Sanger and is not intended to be, and should not be, used by anyone otherthan these specified parties.

Very truly yours,
Adil Ohs,u]
MUN CPAs, LLP
244
Attachment A

CITY OF SANGER

SUMMARY OF PASSED AUDIT ADJUSTMENTS
June 30, 2022
Effect - lncrease (Decrease)
Descriotion
Assets &
Deferred
Outflows
Liabilities &
Deferred
lnflows
Fund
Balance/Net
Position Revenues Eroenses
Cu rrent Year Differences
To accrue unrecorded
receivable
Total lncome Statement
Effect
$ 9,901 $ 9,901
$ 9.901 $
$ e,s01 $ $
245
Attachment B

GITY OF SANGER

SUMMARY OF AUDIT ADJUSTMENTS
June 30,2022
Effect - I (Decreasel
Description
Assets &
Deferred
Outflows
Liabilities &
Deferred
lnflows
Fund
Balance/Net
Position Revenues Expenses
Cu rrent Year Differences
To correct allocation of
pension bonds
Governmental Activities
Business-Type Activities
To correct interest receivable
and revenue
Total Income Statement
Effect
Balance Sheet Effect
$ 3,284,s12 $
(3,284,512)
(3,345,272)
3,345,272
$ (6,629,786)
6,629,786
(50,006) (50,006)
$ (50.006) $
$ (50.006) $ $
246

Attachment 6

247
City of Sangero California
Administrative Services
I 700 7th Street
Sanger, California 93657
(55e) 876-6300
FAX (ss9) 87s-8770
FINDING# CORRECTIVEACTION PLAN RESPONSIBLE OFFICIAL ANTICIPATED

COMPLETION DATE
2022-Q01: Financial
close
Beginning in July 2024 the
City hired an outside
consultant to perform the
necessary prep work for the
upcoming FY23, andFY24
audits, as well as to develop
a vear-end closinq process.

Administrative Services
Director - Michelle Speer
Finance Manager - Karla
Camarena
Fiscal year 2024-2025
2022-002: Cash and
lnvestments
The City is in the process of
completing monthly bank
reconciliations with the
assistance of a third-party
consultant firm. The city has
begun a daily cash
reconciliation process and is
caught up on all bank
reconciliations through 2024
fiscal year end as of the date
of this report.

Administrative Services
Director - Michelle Speer
Finance Manager - Karla
Camarena
Fiscal year 2024-2025
2422-003: Long-Term
Liabilities
The balances have been
adjusted, and moving
fonrvard, the City will carry the
work paper and ensure the
accuracy of the numbers.

Additionally, the City willwork
to develop policies and
standard operating
procedures for such tasks.

Administrative Services
Director - Michelle Speer
Finance Manager - Karla
Camarena
Fiscal year 2024-2025
2022-OA4: Grant
Reconciliation
The Finance Department will
share the audit timeline with
the Department Heads and
the Engineer to ensure timely
reimbursement, allowing
revenues to be recognized in
the proper year. Additionally,
the city will adopt internal
procedures requiring all
departments to provide
Finance with the necessary
grant reporting
documentation.

Finance Department
Department Heads
City Engineer
Fiscal year 2024-2025
2022-0A5: SB 341
SuccessorAgencv
The City is working with a
consultant to qet cauoht up
Administrative Services
Director - Michelle Speer
Fiscal year 2024-2025
248
City of Sangero California
Administrative Services
I 700 7th Street
Sanger, California 93657
(ss9) 876-6300
FAX (ssg) 87s-8770
Compliance and get back on schedule to
complete the audit in a timely
manner. Consequently, the
required annual report will be
uploaded to the City's
Finance Department website
on time.

Finance Manager - Karla
Camarena
2022-OO6: Federal
Award Findings and
Questioned Costs
The City is working with a
consultant to catch up and
get back on schedule to
complete the audit in a timely
manner. Consequently, the
single audit report will be
submitted to the Federal
Audit Clearinghouse by the
deadline.

Administrative Services
Director - Michelle Speer
Finance Manager - Karla
Camarena
Fiscal year 2024-2025
Adminishative D
249

Sanger City CouncilFebruary 20, 2025

Sanger City Council
February 20, 2025