Sanger City Council
August 6, 2026

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Fund Financial Statements (Continued)
Major Funds (Continued)
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 Agency Private-Purpose 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 Kings Groundwater Sustainability Trust Custodial Fund - In 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.

C. Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.

Government-Wide, Proprietary, and Fiduciary Fund Financial Statements These financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flow takes place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus and Basis of Accounting (Continued) Governmental Fund Financial Statements
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified basis of accounting. Revenues, except for grants, are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal year. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirement, and the amount is received during the period or within the availability period for this revenue resource (within 60 days of year-end).

Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met. All other revenues items are considered to be measurable and available only when cash is received by the City.

The proprietary and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting. The agency fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation/amortization on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

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 XIIIA of the State Constitution, properties are assessed at 100% 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.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Property Taxes (Continued)
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 they existed 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 Investments
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 Investment Fund (LAIF).

Interest income earned from 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.

F. Restricted Assets
Cash with fiscal agents is used to report resources set aside for potential deficiencies in the repayment ability of the governmental funds, enterprise funds, and for payment of construction projects undertaken by the City.

G. Interfund Transactions
Interfund transactions are reflected as loans, services provided or used, reimbursements or transfers. Loans 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 balance between the governmental activities and the business-type activities are reported in the government-wide financial statement as “internal balances”. Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.

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

H. Accounts and Interest Receivables
In 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.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) H. Accounts and Interest Receivables (Continued)
In 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 that are collectible but not available are recorded as deferred inflows of resources in the fund financial statements in accordance with modified accrual, but are not deferred in the government-wide financial statements in accordance with the accrual basis. Interest and investment earnings are recorded when earned only if paid within 60 days, since they would be considered both measurable and available. Long-term 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 offset by deferred inflows of resources to indicate they do not represent current 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.

Enterprise fund statements report an allowance for uncollectible accounts against the account receivables. All customers are billed monthly. The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements.

I. Capital Assets
Government-Wide Statements
The accounting treatment over capital assets 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.

In the government-wide financial statements, capital outlay with a cost of $5,000 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:

Description Estimated Lives
Machinery and equipment 5—20 years
Buildings and improvements 15—40 years
Infrastructure 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
In 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.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) J. Right-to-use Lease Assets
Right-to-use assets are recorded at the amount of the initial measurement of the lease liabilities and modified by any lease payment made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service.

Right-to-use assets are amortized using the straight-line method over the shorter of the lease term or the useful life on the underlying asset, unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised.

K. Leases
Lessee: The City is a lessee for noncancellable leases of equipment. The lessee recognizes a lease liability and an intangible right-to-use lease asset (right-to-use asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.

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

Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.  The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease.  The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position.

Lessor: The City is a lessor for noncancellable leases of land and facilities. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental and enterprise fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) K. Leases (Continued)
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return cannot be determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease.  The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

L. Subscription Based Information Technology Arrangements (SBITAs) Upon commencement of a subscription, the City recognizes subscription liability as an intangible right-to-use subscription asset (subscription asset) in the government-wide financial statements. Subscription liabilities are recognized when their initial individual values are $25,000 or more. The subscription liability is initially measured at the present value of payments expected to be made during the subscription term and is subsequently reduced by the principal portion of subscription payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for subscription payments made at or before the subscription commencement date, and any directly attributable initial costs. The subscription asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to SBITAs include determining the discount rate used to discount expected subscription payments to present value, the subscription term, and the composition of subscription payments.  The City generally uses the interest rate charged by the subscription provider as the discount rate. When the interest rate charged by the provider is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for SBITAs, which is the prime rate at the inception of the subscription.  The subscription term includes the noncancellable period of the subscription and subscription payments that the City is reasonably certain to make.
 The measurement of subscription liability excludes any variable payments such as payments based on the number of user seats unless they depend on an index or a rate or are fixed in substance.

The City monitors changes in circumstances that would require a remeasurement of its SBITAs and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability. Subscription assets are reported with other intangible assets, and subscription liabilities are reported as liabilities on the statement of net position.

This disclosure provides information on the accounting policies related to Subscription-Based Information Technology Arrangements (SBITAs) in accordance with GASB Statement No. 96 and should be read in conjunction with the accompanying financial statements.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) M. 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, 2024. Accumulated unpaid vacation is accrued when earned and generally does not exceed the amount earned for one year; however, an employee may accumulate up to a maximum of 240 hours of earned vacation time after which no further vacation 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 on June 30, 2024.

N. Unearned Revenues
Unearned revenue is a cash receipt for which asset recognition criteria have been met, but asset revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred) as unearned revenue.

O. Unavailable Revenues
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.

P. Long-Term Liabilities
In 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, businesstype activities, or proprietary fund type statement of net position. Initial issue bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line 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.

In 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 other financing sources. Premiums received are reported as other financing sources, while discounts are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Q. Deferred Outflows/Inflows of Resources
The statement of net position or balance sheet includes a separate section for deferred outflows of resources. This element represents a consumption of net assets or fund balance applicable to a future period and, as such, will not be recognized as an outflow of resources (expense/expenditure) until that time. The City reports the following items in this category:
 Deferred loss on refunding — results from the difference between 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 — pension — represent employer contributions made after the measurement date of the net pension liability, as well as changes arising from the remeasurement of the net pension liability.

The statement of net position or balance sheet also includes a separate section for deferred inflows of resources. This element represents an acquisition of net assets or fund balance applicable to a future period and, as such, will not be recognized as an inflow of resources (revenue) until that time. The City reports the following items in this category:
 Unavailable revenue — reported only in the governmental funds, this includes unavailable revenues from notes receivable and grants. These amounts are deferred and recognized as inflows of resources in the period in which they become available.
 Deferred inflows — pension — represents changes arising from the remeasurement of the net pension liability.  Deferred inflows — leases — represents lease-related inflows attributable to future periods.

R. Pensions
In the government-wide financial statements, pensions are recognized and disclosed using the accrual basis of accounting (see Note 10 and the RSI section immediately following the notes to financial statements), regardless of the amount recognized as pension expenditures on the modified accrual basis of accounting. The City recognizes a net pension liability of the qualified pension plan in which it participates, which represents the excess of the total pension liability over the fiduciary net position of the qualified pension plan, measured as of the City’s fiscal year-end or the City’s proportionate share thereof in the case of a cost-sharing multiple-employer plan. Changes in the net pension liability during the period are recorded as pension expense, or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change, in the period incurred. Those changes in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience are amortized over the weighted average remaining service life of all participants including retirees, in the respective qualified pension plan and recorded as a component of pension expense beginning with the period in which they arose. Projected earnings on qualified pension plan investments are recognized as a component of pension expense. Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period beginning with the period in which the difference occurred.

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

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) S. Fund Balance/Net Position
Fund Balances – Governmental Funds
Fund balances of the governmental funds are classified as follows:

Nonspendable – represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid insurance) or legally required to remain intact (such as notes receivable or principal of a permanent fund).

Restricted – represents amounts that are constrained by external parties, constitutional provisions or enabling legislation.

Committed – represents amounts that can only be used for specific purposes because of a formal action by the City Council. Committed amounts cannot be used for any other purpose unless the City Council removes those constraints by taking the same type of formal action. Committed fund balance amounts may be used for other purposes with appropriate due process by the City Council. Commitments are typically made through adoption and amendment of the budget. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation.

Assigned – represents amounts which the City intends to use for a specific purpose, but that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the City Council or by an official or body to which the City Council delegates authority. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service or permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund’s primary purpose. Assignments within the general fund convey that the intended use of those amounts is for a specific purpose that is narrower than the general purposes of the City itself.

Unassigned – represents amounts which are unconstrained in that they may be spent for any purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification because of overspending for specific purposes for which amounts had been restricted, committed or assigned.

When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds.

Net Position
In the government-wide financial statements and proprietary fund financial statements, net position is classified as follows:

Net Investment in Capital Assets – This component of net position consists of capital assets, net of accumulated depreciation/amortization, reduced by the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of those assets.

Restricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets reduced by liabilities and deferred inflows of resources related to those assets.

Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) S. Fund Balance/Net Position (Continued)
Net Position (Continued)
When expenses are incurred for purposes for which both restricted and unrestricted components of net position are available, the City’s policy is to apply the restricted component of net position first, then the unrestricted component of net position as needed.

T. Use of Estimates
The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses/expenditures during the reporting period. Accordingly, actual results could differ from these estimates.

NOTE 2 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2024 were classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments 49,707,913 $
Restricted cash with fiscal agent 9,157,751
Fiduciary funds:

Cash and investments 947,173
Total cash and investments 59,812,837 $
Cash and investments were carried at fair value as of June 30, 2024 and consisted of the following:

Cash:

Cash on hand 3,990 $
Cash in banks 25,784,498
Total cash 25,788,488
Investments:

Negotiable certificates of deposit 1,121,222
CAM investment pool 1,498,638
State investment pool 22,274,767
Money market mutual funds 9,129,722
Total investments 34,024,349
Total cash and investments 59,812,837 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
33 NOTE 2 – CASH AND INVESTMENTS (Continued)
A. Authorized Investments of the City
The table below identifies the investment types that are authorized by the City's investment policy:

Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Type Maturity Portfolio* One Issuer U.S. Treasury obligations 5 years None None
U.S. Government Sponsored Agency securities 5 years None None Certificates of deposit or time deposits 5 years 30% None Negotiable certificates of deposit 5 years 30% None
Local Agency Investment Fund (LAIF) N/A None $75 million Medium-term corporate notes 5 years 30% None
Money Market Mutual Funds N/A 20% None
* Excluding amounts held by bonded trustee that are no 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 and investments.

B. Investments Authorized by Debt Agreements
Investment 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.

Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Type Maturity Portfolio One Issuer U.S. Treasury obligations None None None
U.S. Agency securities None None None
Money market funds rated "Aam" or "Aam-G" None None None Certificates of deposit 365 days None None
Guaranteed investment agreements None None None
Commercial Paper rated "A-1+" or better 365 days None None State municipal bonds None None None
Bankers acceptances rated "A-1+" or better 365 days None None Local Agency Investment Fund (LAIF) None None None

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
34 NOTE 2 – CASH AND INVESTMENTS (Continued)
C. Investment Valuation
Investments 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. Investments’ fair value measurements are as follows at June 30, 2024:

Fair Value Measurements Using
Investments Fair Value Level 1 Inputs Level 2 Inputs Level 3 Inputs Negotiable certificates of deposit 1,121,222 - 1,121,222 - Total investments measured at fair value 1,121,222 $ - $ 1,121,222 $ - $ Investments not subject to fair value hierarchy:

Investments Carrying Value
State investment pool 22,274,767 $
CSJVRMA investment pool 1,498,638
Held by fiscal agent:

Money Market Mutual Funds 9,129,722
Total investments not subject to fair value hierarchy 32,903,127 $ Investments Carrying value
Investments measured at fair value 1,121,222 $
Investments not subject to fair value hierarchy 32,903,127 Total investments 34,024,349 $
Certain investments are not subject to recurring fair value measurement. The City voluntarily participates in the Local Agency Investment Fund (LAIF), which is regulated by California Government Code Section 16429 under the oversight of the California State Treasurer. The City also participates in the Central San Joaquin Valley Risk Management Authority (CSJVRMA) Investment Pool, which is regulated by California Government Code Section 53601. Investments in these pools are reported at fair value based on the City's pro-rata share of the fair value of each respective investment pool. The balances available for withdrawal are based on the accounting records maintained by each pool, which are recorded on an amortized cost basis. In addition, cash held by a fiscal agent in money market mutual funds is reported at amortized cost. Accordingly, LAIF, the CSJVRMA Investment Pool, and money market mutual funds are not subject to recurring fair value measurement, and their carrying values are presented in the table above.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
35 NOTE 2 – CASH AND INVESTMENTS (Continued)
D. Disclosure Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater 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.

Information 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, 2024:

Remaining Maturity (in months)
12 Months 13-24 25-36
Fair Value or Less Months Months
Negotiable certificates of deposit 1,121,222 $ - $ 1,121,222 $ - $ State investment pool 22,274,767 22,274,767 - -
CSJVRMA investment pool 1,498,638 1,498,638 - -
Held by fiscal agent:

Money Market Mutual Funds 9,129,722 9,129,722 - -
Total Investments 34,024,349 $ 32,903,127 $ 1,121,222 $ - $ E. Investments with Fair Values Highly Sensitive to Interest 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, 2024.

F. Disclosures Relating 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.

Rating as of Fiscal Year End
Total AAA Aaa-mf Not Rated
Negotiable certificates of deposit 1,121,222 $ 233,663 $ - $ 887,559 $ State investment pool 22,274,767 - - 22,274,767
CSJVRMA investment pool 1,498,638 - - 1,498,638
Held by fiscal agent:

Money Market Mutual Funds 9,129,722 - 9,129,722 -
Total Investments $ 233,663 34,024,349 $ 9,129,722 $ 24,660,964 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
36 NOTE 2 – CASH AND INVESTMENTS (Continued)
G. 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 5% or more of total City investments.

H. 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.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City 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 deposit 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, 2024, the carrying amount of the City's deposits was $25,784,497 and bank balances were $27,251,894.

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

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
37 NOTE 3 – LOANS RECEIVABLE
Loans receivable of at June 30, 2024 were comprised of the following:

Balance Balance
July 1, 2023 Additions Deletions June 30, 2024
Low-income housing loans 150,976 $ - $ (13,389) $ 137,587 $ Down payment assistance loan program 712,819 256,497 (44,898) 924,418 BEGIN program loans 438,126 7,718 - 445,844
Affordable housing project 1,586,482 34,076 - 1,620,558 Total loans 2,888,403 $ 298,291 $ (58,287) $ 3,128,407 $ A. Housing Assistance Loan Receivables
At June 30, 2024, the City was owed amounts under several housing assistance loan programs, all of which are noninterest or low-interest bearing and secured by deeds of trust, as summarized below:

Low-Income Housing Loans — As of June 30, 2024, the City had $137,587 in outstanding low-income housing loans.

Maturity dates vary based on the terms of each loan and the disposition of the related property.

Down Payment Assistance Loan Program — As of June 30, 2024, the City had $924,418 in outstanding loans under this program. The program provides down payment assistance to low- and moderate-income first-time homebuyers purchasing new or existing homes within the City. Each loan is secured by the related property.

Building Equity and Growth in Neighborhoods (BEGIN) Program — As of June 30, 2024, the City had $445,844 in outstanding loans under this program. The program provides loans to low- and moderate-income first-time homebuyers purchasing newly constructed homes within BEGIN Program developments in the City. The loans are secured by liens on the related properties, generally in no lower than second position.

Affordable Housing Project — As of June 30, 2024, the City had $1,620,558 in outstanding loans under this program.

The program funded construction of an 81-unit affordable apartment complex within the City. The loan is also secured by an assignment of rents.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
38 NOTE 4 - INTERFUND TRANSACTIONS
A. Due To/From Other Funds
Balances due to and due from other funds at June 30, 2024, consisted of the following, each of which consist of short-term cash deficits expected to be recouped through grant reimbursements, additional program revenue exceeding expenditures, or through a subsidy from the General Fund.

Due from Due to
Other Funds Other Funds
Governmental Funds
Major Funds:

General Fund 1,103,505 $ - $
Nonmajor Funds:

Special Revenue Funds:

Area Agency on Aging Grant - 10,679
Bulletproof Vest Grant - 604
Federal Grants - 64,806
Landscape and Lighting - 50,453
Local Public Safety - 71,547
State Homeland Security Grant - 31,216
Transportation Equity Act (TEA) 21 - 477,140
Debt Service Funds:

Sanger Financing Authority - 108,103
Internal Service Funds
Self-Insurance Programs - 288,957
Total $ 1,103,505 1,103,505 $
All amounts due are scheduled to be repaid within one year and are a result of deficit cash balances.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
39 NOTE 4 - INTERFUND TRANSACTIONS (Continued)
B. Interfund Transfers to/from Other Funds
Transfers between funds during the fiscal year ended June 30, 2024 were as follows:

Transfers
In Out
Governmental Funds
Major Funds:

General Fund 181,434 $ 1,418,522 $
Measure S District Sales Tax 18,563 178,085
Nonmajor Funds:

Special Revenue Funds:

Air Quality Projects - 18,890
Asset Forfeiture - 32,677
Community Facilities District 94,176 -
Federal Grants 43,276 -
Local Public Safety - 26,455
Private Grants Fund 19,293 -
State Grants 1,425,000 100,913
State Homeland Security Grant - 18,563
SJVACPD Grant - 20,000
Supplemental Law Enforcement - 16,033
Debt Service Funds:

Sanger Financing Authority 1,145,239 28,954
Enterprise Funds
Major Funds:

Water Fund 319,484 1,425,000
Sewer Fund 37,627 -
Total $ 3,284,092 3,284,092 $
Total Transfers - Governmental Activities 2,926,981 $ 1,859,092 $ Total Transfers - Business-Type Activities 357,111 1,425,000 Total Transfers $ 3,284,092 3,284,092 $
C. Internal Balances
Internal balances are presented in the government-wide financial statements only. They represent the net interfund receivables and payables remaining after the elimination of all such balances within governmental and business-type activities.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
40 NOTE 5 – CAPITAL ASSETS
Capital asset activity of the governmental activities for the year ended June 30, 2024 was as follows:

Balance at Balance at
July 1, 2023 Additions Retirements Transfers June 30, 2024 Governmental Activities
Capital assets not being depreciated/amortized:

Land 434,923 $ - $ - $ - $ 434,923 $
Construction-in-progress 2,686,360 3,910,483 (3,326,677) - 3,270,166 Total capital assets not being depreciated/amortized 3,121,283 3,910,483 (3,326,677) - 3,705,089 Capital assets being depreciated/amortized:

Buildings and improvements 25,384,056 7,290 - - 25,391,346 Machinery and equipment 12,950,423 365,972 - - 13,316,395 Infrastructure 76,282,662 3,326,677 - - 79,609,339
Right-to-use assets 290,290 54,110 - - 344,400
Total capital assets being depreciated/amortized 114,907,431 3,754,049 - - 118,661,480 Less accumulated depreciation/amortization:

Buildings and improvements (13,634,665) (999,653) - - (14,634,318) Machinery and equipment (9,867,217) (869,177) - - (10,736,394) Infrastructure (48,594,137) (2,227,438) - - (50,821,575) Right-to-use assets (115,568) (76,580) - - (192,148)
Total accumulated depreciation/amortization (72,211,587) (4,172,848) - - (76,384,435) Total capital assets being depreciated/amortized, net 42,695,844 (418,799) - - 42,277,045 Total capital assets, net 45,817,127 $ 3,491,684 $ (3,326,677) $ - $ 45,982,134 $ Depreciation and amortization expense in governmental activities for capital assets for the year ended June 30, 2024 totaled $4,172,848. Depreciation and amortization were charged to functions based on their usage of the related assets as follows:

Governmental Activities:

City Council 6,521 $
Administrative services 109,809
Community services 215,731
Police department 483,433
Fire and emergency services 438,881
Development services 3,071
Public works 2,915,402
Total governmental activities depreciation/amortization expense 4,172,848 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
41 NOTE 5 – CAPITAL ASSETS (Continued)
Capital asset activity of the business-type activities for the year ended June 30, 2024 was as follows:

Balance at Balance at
July 1, 2023 Additions Retirements Transfers June 30, 2024 Business-Type Activities
Capital assets not being depreciated/amortized:

Land 1,759,539 $ - $ - $ - $ 1,759,539 $
Construction-in-progress 2,267,677 2,928,407 - - 5,196,084 Total capital assets not being depreciated/amortized 2,928,407 4,027,216 - - 6,955,623 Capital assets being depreciated/amortized:

Buildings and improvements 61,151,991 $ 586,574 $ - $ - $ 61,738,565 $ Machinery and equipment 9,100,446 502,791 - - 9,603,237 Total capital assets being depreciated/amortized 1,089,365 70,252,437 - - 71,341,802 Less accumulated depreciation/amortization
Buildings and improvements (38,757,200) (1,676,468) - - (40,433,668) Machinery and equipment (4,701,246) (496,161) - - (5,197,407) Total accumulated depreciation/amortization (43,458,446) (2,172,629) - - (45,631,075) Total capital assets being depreciated/amortized, net 26,793,991 (1,083,264) - - 25,710,727 Total capital assets, net 30,821,207 $ 1,845,143 $ - $ - $ 32,666,350 $ For the year ended June 30, 2024, business-type activity depreciation and amortization expense on capital assets were charged as follows:

Business-Type Activities:

Water $ 1,124,697
Sewer 1,018,686
Disposal 29,246
Total business-type activities depreciation/amortization expense $ 2,172,629

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
42 NOTE 6 – LONG-TERM LIABILITIES
A. Governmental Activities
The following is a summary of changes in the governmental activities long-term liabilities for the fiscal year ended June 30, 2024:

Balance at Balance at Due Within
July 1, 2023 Additions Reductions June 30, 2024 One Year Governmental Activities
Direct borrowings and direct placements:
2020A Lease Revenue Bonds 7,190,000 $ - $ (145,000) $ 7,045,000 $ 150,000 $ Add: Issuance Premium 1,051,421 - (38,703) 1,012,718 -
2021 Pension Obligation Bonds 15,316,223 - (790,645) 14,525,578 794,784 Less: Issuance Discount (114,513) - 6,362 (108,151) -
2022 Lease Revenue Bonds 1,349,000 - (53,000) 1,296,000 53,000 Financed Purchase 164,388 - (164,388) - -
Total direct borrowings and direct placements 24,956,519 - (1,185,374) 23,771,145 997,784 Other liabilities
Lease liability 134,560 54,110 (80,890) 107,780 85,987
Compensated absences 727,329 977,946 (824,765) 880,510 719,563 Total other liabilities 861,889 1,032,056 (905,655) 988,290 805,550 Total governmental activities 25,818,408 $ 1,032,056 $ (2,091,029) $ 24,759,435 $ 1,803,334 $ A description of the long-term liabilities related to governmental activities at June 30, 2024, follows:

Series 2020A Lease Revenue Bonds
On September 1, 2020, the Sanger Financing Authority issued $7,465,000 in Series 2020A Lease Revenue Bonds to finance improvements and expansion of the City’s fire station, fund a debt service reserve, and cover issuance costs. The bonds bear interest at rates ranging from 3.00% to 4.00% and are payable semiannually on February 1 and August 1, beginning February 1, 2021. The bonds mature on February 1, 2051, and are secured by all amounts in the reserve fund. Annual debt service requirements for the bonds are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 150,000 $ 279,650 $ 429,650 $
2026 155,000 273,650 428,650
2027 165,000 267,450 432,450
2028 170,000 260,850 430,850
2029 175,000 254,050 429,050
2030-2034 995,000 1,158,650 2,153,650
2035-2039 1,200,000 955,000 2,155,000
2040-2044 1,455,000 695,000 2,150,000
2045-2049 1,770,000 380,000 2,150,000
2049-2051 810,000 49,000 859,000
Total 7,045,000 $ 4,573,300 $ 11,618,300 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
43 NOTE 6 – LONG-TERM LIABILITIES (Continued)
A. Governmental Activities (Continued)
Series 2020A Lease Revenue Bonds (Continued)
Net capitalized premiums on bonds related to the above issuance have been recorded in the amount of $1,012,718 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, 2024, totaled $38,703.
2021 Pension Obligation Bonds
During fiscal year 2022, the Sanger Financing Authority issued $19,450,000 in Series 2021 Pension Obligation Bonds to help fund the unfunded portion of the City’s pension liability. The bonds bear interest at rates ranging from 0.356% to

3.24% and are payable semiannually on January 15 and July 15, beginning July 15, 2022. The bonds mature on July 15, 2040, and are secured by all amounts in the reserve fund. Proceeds were allocated between governmental and businesstype funds. Annual debt service requirements for the governmental portion of the bonds are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 $ 349,851 794,784 $ 1,144,635 $
2026 342,694 794,784 1,137,478
2027 333,037 811,342 1,144,379
2028 320,838 823,761 1,144,599
2029 306,383 836,179 1,142,562
2030-2034 1,248,947 4,466,521 5,715,468
2035-2039 602,323 4,300,941 4,903,264
2040-2041 41,469 1,697,266 1,738,735
Total $ 3,545,542 14,525,578 $ 18,071,120 $
Net capitalized discount on the bonds related to the above issuance has been recorded in the amount of $108,151 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, 2024, totaled $6,362.

Series 2022 Lease Revenue Bonds
During fiscal year 2022, the Sanger Financing Authority issued $1,423,000 in Series 2022 Lease Revenue Bonds to refinance the 2013 Lease Revenue Bonds and pay issuance costs. The bonds are expected to generate average annual fiscal savings of $8,200 through maturity, for total savings of $169,118 and net present value savings of $126,781, or

8.91%. The bonds bear interest at 3.25% and are payable semiannually on June 15 and December 15, beginning June 15, 2022. The bonds mature on June 15, 2043, and are secured by all amounts in the reserve fund.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
44 NOTE 6 – LONG-TERM LIABILITIES (Continued)
A. Governmental Activities (Continued)
Series 2022 Lease Revenue Bonds (Continued)
The annual debt service requirements to amortize the bonds are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 53,000 $ 34,344 $ 87,344 $
2026 53,000 32,940 85,940
2027 53,000 31,535 84,535
2028 58,000 30,131 88,131
2029 58,000 28,594 86,594
2030-2034 319,000 118,826 437,826
2035-2039 369,000 73,803 442,803
2040-2043 22,260 333,000 355,260
Total 1,296,000 $ 372,433 $ 1,668,433 $
Financed Purchase
In October 2020, the City entered into a financed purchase agreement for the purchase of a new ambulance, with five equal annual payments of $57,837 at an interest rate of 2.75%, originally due October 2025. During fiscal year 2024, the City paid off the remaining balance of the financed purchase agreement early.

Total Government Activities Future Debt Service
For the Year
Ending June 30, Principal Interest Total
2025 997,784 $ 663,845 $ 1,661,629 $
2026 1,002,784 649,284 1,652,068
2027 1,029,342 632,022 1,661,364
2028 1,051,761 611,819 1,663,580
2029 1,069,179 589,027 1,658,206
2030-2034 5,780,521 2,526,423 8,306,944
2035-2039 5,869,941 1,631,126 7,501,067
2040-2044 3,485,266 758,729 4,243,995
2045-2049 1,770,000 380,000 2,150,000
2049-2051 810,000 49,000 859,000
Total 22,866,578 $ 8,491,275 $ 31,357,853 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
45 NOTE 6 – LONG-TERM LIABILITIES (Continued)
A. Governmental Activities (Continued)
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.

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, 2024:

Balance at Balance at Due Within
July 1, 2023 Additions Reductions June 30, 2024 One Year Business-Type Activities
Direct borrowings and direct placements:
2021 Pension Obligation Bonds 3,181,777 $ - $ (164,356) $ 3,017,421 $ 165,216 $ Less: Issuance Discount (23,789) - 1,322 (22,467) -
2022A Wastewater Lease Revenue Refunding 12,125,000 - (780,000) 11,345,000 840,000 2022B Wastewater Lease Revenue Refunding 6,352,000 - (189,000) 6,163,000 195,000 2022A Water Refunding 3,769,000 - (119,000) 3,650,000 120,000 DWSRF Water Well Loan - 563,950 - 563,950 -
Total direct borrowings and direct placements 25,403,988 563,950 (1,251,034) 24,716,904 1,320,216 Other liabilities
Compensated absences 48,690 136,298 (97,619) 87,369 73,347 Total business-type activities 25,452,678 $ 700,248 $ (1,348,653) $ 24,804,273 $ 1,393,563 $ A description of the long-term liabilities related to business-type activities at June 30, 2024, follows:
2021 Pension Obligation Bonds
During fiscal year 2022, the Sanger Financing Authority issued $19,450,000 in Series 2021 Pension Obligation Bonds to help fund the unfunded portion of the City's pension liability. The bonds bear interest at rates ranging from 0.356% to

3.24% and are payable semiannually on January 15 and July 15, beginning July 15, 2022. The bonds mature on July 15, 2040, and are secured by all amounts in the reserve fund. Proceeds were allocated between governmental and businesstype funds, with the business-type portion distributed among the Water, Sewer, and Disposal funds based on the allocation determined at the time of issuance. Annual debt service requirements for the business-type portion of the bonds are as follows:

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
46 NOTE 6 – LONG-TERM LIABILITIES (Continued)
B. Business-Type Activities (Continued)
2021 Pension Obligation Bonds (Continued)
For the Year
Ending June 30, Principal Interest Total
2025 165,216 $ 72,725 $ 237,941 $
2026 165,216 71,238 236,454
2027 168,658 69,230 237,888
2028 171,240 69,230 240,470
2029 173,821 63,689 237,510
2030-2034 928,480 259,625 1,188,105
2035-2039 894,060 125,208 1,019,268
2040-2041 350,730 8,620 359,350
Total 3,017,421 $ 739,565 $ 3,756,986 $
Net capitalized discount on the bonds related to the above issuance has been recorded in the amount of $22,467 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, 2024, totaled $1,322.
2022A Wastewater Lease Revenue Refunding Bonds
During fiscal year 2022, the Sanger Financing Authority issued $13,655,000 in Series 2022A Wastewater Lease Revenue Refunding Bonds to refinance the 2014 Lease Revenue Refunding Bonds and to pay costs of issuance. The refunding is expected to generate average annual savings of approximately $89,500 through final maturity, with total savings of $1,165,422 and a net present value savings of $976,409, or 7.82%. The bonds bear interest at rates ranging from 2.15% to

2.95% and are payable semiannually on June 15 and December 15, beginning June 15, 2022. The bonds mature on June 15, 2036, and are secured by a revenue pledge of the City's wastewater system. Annual debt service requirements for the bonds are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 840,000 $ 334,678 $ 1,174,678 $
2026 855,000 309,898 1,164,898
2027 875,000 284,675 1,159,675
2028 895,000 258,863 1,153,863
2029 915,000 232,460 1,147,460
2030-2034 4,860,000 746,498 5,606,498
2035-2036 2,105,000 93,515 2,198,515
Total 11,345,000 $ 2,260,587 $ 13,605,587 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
47 NOTE 6 – LONG-TERM LIABILITIES (Continued)
B. Business-Type Activities (Continued)
2022B Wastewater Lease Revenue Refunding Bonds
During fiscal year 2022, the Sanger Financing Authority issued $6,487,000 in Series 2022B Wastewater Lease Revenue Refunding Bonds to refinance the 2013 Subordinate Wastewater Lease Revenue Bonds and to pay costs of issuance. The refunding is expected to generate average annual savings of approximately $61,500 through final maturity, with total savings of $1,250,445 and a net present value savings of $901,310, or 14.4%. The bonds bear interest at rates ranging from 2.96% to 4.05% and are payable semiannually on June 15 and December 15, beginning June 15, 2022. The bonds mature on June 15, 2043, and are secured by a revenue pledge of the City's wastewater system. Annual debt service requirements for the bonds are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 195,000 $ 182,425 $ 377,425 $
2026 244,000 176,653 420,653
2027 254,000 169,430 423,430
2028 261,000 161,912 422,912
2029 277,000 154,186 431,186
2030-2034 1,531,000 642,113 2,173,113
2035-2039 1,777,000 401,139 2,178,139
2040-2043 1,624,000 121,952 1,745,952
Total 6,163,000 $ 2,009,810 $ 8,172,810 $
2022A Water Refunding Bonds
During fiscal year 2022, the Sanger Financing Authority issued $3,817,000 in Series 2022 Water Refunding Bonds to refinance the 2013 Water Lease Revenue Bonds and to pay costs of issuance. The refunding is expected to generate average annual savings of approximately $27,000 through final maturity, with total savings of $543,695 and a net present value savings of $379,726, or 10.4%. The bonds bear interest at rates ranging from 3.22% to 4.09% and are payable semiannually on June 15 and December 15, beginning June 15, 2022. The bonds mature on June 15, 2043, and are secured by a revenue pledge of the City's water system. Annual debt service requirements for the bonds are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 120,000 $ 117,822 $ 237,822 $
2026 125,000 113,948 238,948
2027 130,000 109,913 239,913
2028 136,000 105,717 241,717
2029 140,000 101,327 241,327
2030-2034 806,000 436,684 1,242,684
2035-2039 1,139,000 282,902 1,421,902
2040-2043 1,054,000 86,414 1,140,414
Total 3,650,000 $ 1,354,727 $ 5,004,727 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
48 NOTE 6 – LONG-TERM LIABILITIES (Continued)
B. Business-Type Activities (Continued)
DWSRF Water Well Loan
During fiscal year 2024, the City entered into a Drinking Water State Revolving Fund (DWSRF) Consolidation Funding Agreement with the State Water Resources Control Board (SWRCB) for $5,250,000 to finance the construction of a new water well project within the Water Enterprise Fund. The loan bears interest at zero percent per annum, with repayment commencing July 1, 2028 over a 40-year term, and a final payment due July 1, 2067. As of June 30, 2024, no loan proceeds have been drawn; however, $563,950 has been recorded as long-term debt, representing project costs incurred and capitalized as construction in progress. The obligation is secured by a pledge of the Water Enterprise Fund net revenues.

Contingent upon the City's fulfillment of its obligations under the Consolidation Funding Agreement, the SWRCB will forgive principal not to exceed $10,000 per consolidated connection completed, with aggregate forgiveness not to exceed $580,000. The estimated net repayable principal, after application of forgiveness, is $4,670,000.

Total Business-Type Activities Future Debt Service
For the Year
Ending June 30, Principal Interest Total
2025 1,320,216 $ 707,650 $ 2,027,866 $
2026 1,389,216 671,737 2,060,953
2027 1,427,658 633,249 2,060,907
2028 1,463,240 595,722 2,058,962
2029 1,505,821 551,662 2,057,483
2030-2034 8,125,480 2,084,920 10,210,400
2035-2039 5,915,060 902,764 6,817,824
2040-2043 3,028,730 216,986 3,245,716
Total 24,175,421 $ 6,364,689 $ 30,540,110 $
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.

NOTE 7 – LEASES
A. Leases as Lessor
In January 2020, the City leased 1,370 square feet of property to a third party, recorded in the General Fund, with an initial lease term of five years and four five-year renewal options, all of which the City anticipates exercising. The City receives an average monthly payment of $1,450, subject to an annual increase of 3.00%. During fiscal year 2024, the City recognized $13,475 in lease revenue and $15,583 in interest revenue. As of June 30, 2024, the lease receivable balance was $326,325 and the associated deferred inflow of resources was $276,241.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
49 NOTE 7 – LEASES (Continued)
A. Leases as Lessor (Continued)
In August 2018, the City leased three easement areas to a third party, recorded in the General Fund, with a lease term of 20 years. The City received a one-time lump-sum payment of $300,000 at lease commencement. During fiscal year 2024, the City recognized $15,000 in lease revenue. No lease receivable balance remains as of June 30, 2024, and the associated deferred inflow of resources was $212,500.

In July 2021, the City leased real property to a third party, recorded in the General Fund, with an initial lease term of four years. The City receives an average annual payment of $56,478. During fiscal year 2024, the City recognized $53,190 in lease revenue and $3,324 in interest revenue. As of June 30, 2024, the lease receivable balance was $68,909 and the associated deferred inflow of resources was $53,189.

B. Leases as Lessee
In April 2021, the City entered into a five-year lease agreement for police body worn cameras, recorded in the Measure S Fund, with an initial lease liability of $240,904. The lease bears interest at 3.25%, with annual principal and interest payments of $58,547. The body worn cameras have an estimated useful life of five years. As of June 30, 2024, the lease liability balance was $56,676, the right-to-use asset was $84,316, and accumulated amortization was $156,588.

In December 2022, the City entered into a three-year lease agreement for police body worn cameras, recorded in the Measure S Fund, with an initial lease liability of $49,386. The lease bears interest at 14.23%, with annual principal and interest payments of $14,018. The body worn cameras have an estimated useful life of four years. As of June 30, 2024, the lease liability balance was $12,271, the right-to-use asset was $29,878, and accumulated amortization of $19,508.

In August 2023, the City entered into a three-year lease agreement for two vehicles, recorded in the Measure S Fund, with a combined monthly payment of $1,641. The lease bears interest at 8.50%. As of June 30, 2024, the combined lease liability balance was $38,833, the right-to-use asset was $27,055 per vehicle with accumulated amortization of $8,026 per vehicle.

The future principal and interest lease payments as of June 30, 2024, are as follows:

For the Year
Ending June 30, Principal Interest Total
2025 85,987 $ 6,267 $ 92,254 $
2026 18,546 1,141 19,687
2027 3,247 34 3,281
Total 107,780 $ 7,442 $ 115,222 $
NOTE 8 – 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 (54) cities in the San Joaquin Valley, California. It 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 group employed by CSJVRMA. It is not a component unit of the City.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
50 NOTE 8 – RISK MANAGEMENT (Continued)
A. General Liability Insurance
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% of all losses incurred under $50,000. The City does not share or pay for losses of other cities under $50,000. 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 100% of all losses incurred under $50,000. The City does not share or pay for losses of other cities under $50,000. 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.

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.

As of June 30, 2024, the City's workers' compensation pool reflected a net deposit balance of $32,486.

NOTE 9 – 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.

Restricted – 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 (legislation, 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.

Assigned – 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, other than the general fund, that are not classified as nonspendable, restricted, or committed.

Unassigned – Residual amounts in the general fund, not classified as nonspendable, restricted, committed, or assigned. For other governmental fund types, unassigned is only used when a deficit or negative fund balance occurs.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
51 NOTE 9 – FUND BALANCE (Continued)
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 for which 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 policy 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 less 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.

As of June 30, 2024, fund balances were comprised of the following:

Measure S Non-Major Total
District Capital Projects Governmental Governmental
General Fund Sales Tax Fund Funds Funds
Nonspendable
Prepaid items 15,336 $ 59,233 $ - $ - $ 74,569 $
Land held for resale - - - 712,000 712,000
Total nonspendable 15,336 59,233 - 712,000 786,569
Restricted
Deposits 147,627 - - - 147,627
Streets - - - 4,318,480 4,318,480
Capital projects - - 12,681,912 4,414,371 17,096,283
Police services - 1,739,918 - 111,968 1,851,886
Fire services - 1,799,152 - - 1,799,152
Affordable housing - - - 728,594 728,594
Debt service - - - 372,422 372,422
Total restricted 147,627 3,539,070 12,681,912 9,945,835 26,314,444 Committed
Emergency contingencies 3,531,859 - - - 3,531,859
Total committed 3,531,859 - - - 3,531,859
Unassigned 13,441,347 - - (480,491) 12,960,856
Total fund balances (deficits) 17,136,169 $ 3,598,303 $ 12,681,912 $ 10,177,344 $ 43,593,728 $

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
52 NOTE 9 – FUND BALANCE (Continued)
Fund Balance/Net Position Deficits
As of June 30, 2024, the following funds had a fund balance/net position deficit:

Deficit Amounts
Governmental Funds
Nonmajor Funds:

Special Revenue Funds:

Landscape and Lighting 51,067
Local Public Safety 55,977
Transportation Equity Act (TEA) 21 373,447
Internal Service Funds
Nonmajor Funds:

Self-Insurance Programs 275,375
These deficits were a result of expenditures incurred in advance of receipt of revenue and will be eliminated through future revenues.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
53 NOTE 10 – DEFINED BENEFIT PENSION PLAN
A. General Information
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 Employees’ Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police 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. Individual 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. CalPERS 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 CalPERS website.

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

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

The rate plan provisions and benefits in effect at June 30, 2024, are summarized as follows:

Tier I PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.0% @ 55 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 and up 52 and up
Monthly benefits, as a % of eligible
compensation 1.426% to 2.418% 1.0% to 2.5%
Required employee contribution rates 8.00% 7.75%
Required employer contribution rates* 13.340% 7.680%
Tier I PEPRA
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 2.0% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 and up 50 and up
Monthly benefits, as a % of eligible
compensation 2.0% to 2.7% 2.0% to 2.7%
Required employee contribution rates 9.00% 13.75%
Required employer contribution rates* 19.950% 13.540%
Miscellaneous
Safety – Police

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
54 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
A. General Information (Continued)
Benefits Provided (Continued)
Safety – Fire
Tier I Tier II PEPRA
On or after On or after On or after
Hire Date September 1, 2008 October 1, 1985 January 1, 2013 Benefit formula 3.0% @ 55 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 and up 50 and up 50 and up
Monthly benefits, as a % of eligible
compensation 2.0% to 2.7% 2.0% to 2.7% 2.0% to 2.7%
Required employee contribution rates N/A 9.00% 13.75%
Required employer contribution rates* N/A 22.830% 13.540% * 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 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 CalPERS. 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, recognized as pension expense for the year ended June 30, 2024 were $1,191,647.

B. Pension Liabilities, Pension Expense, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $8,189,738.

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, 2023, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 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, 2022 and June 30, 2023 was as follows:

Proportion - June 30, 2022 0.0676%
Proportion - June 30, 2023 0.0656%
Change - Increase (Decrease) -0.0020%

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
55 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expense, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) For the year ended June 30, 2024, the City recognized pension expense of $1,797,669. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to the measurement date 1,034,852 $ - $ Difference between actual contributions made by employer and the employer's proportionate share of the risk pool's total contribution 7,713,732 1,898,217 Differences between actual and expected experience 529,827 56,720 Changes in assumptions 484,405 -
Changes in employer's proportion 60,295 10,984,610
Net differences between projected and actual earnings on plan investments 1,200,935 -
Total 11,024,046 $ 12,939,547 $
$1,034,852 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 30, 2025. 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,
2025 (1,887,324) $
2026 (1,443,545)
2027 346,592
2028 33,924
2029 -
Thereafter -
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:

Miscellaneous & Safety Plans
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry- Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.50%
Payroll Growth 2.80%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 6.90%
Mortality(1)
Derived using CalPERS'
Membership Data for all Funds

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
56 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
C. Actuarial Assumptions (Continued)
All other actuarial assumptions used in the June 30, 2022 valuation were based on the results of an actuarial experience 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 CalPERS' website under Forms and Publications.

D. Discount Rate
The discount rate used to measure the total pension liability was 6.90 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-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Long-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.

In determining the long-term expected rate of return, CalPERS 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) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and longterm, 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.

CITY OF SANGER | JUNE 30, 2024
Notes to the Basic Financial Statements
57 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
D. Discount Rate (Continued)
Long-term Expected Rate of Return (Continued)
New Strategic
Asset Class (a) Allocation Real Return (a,b)
Global Equity - Cap-weighted 30.00% 4.54%
Global Equity - Non-Cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
(a) An expected inflation of 2.30% used for this period (b) Figures are based on the 2021-22 Asset Liability Management study.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The 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 lower or 1-percentage point higher than the current rate:

Discount Rate -1% Current Discount Rate Discount Rate +1%

5.90% 6.90% 7.90%
$ 8,189,738 21,043,784 $ (2,347,933) $
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

NOTE 11 – CONTINGENCIES AND COMMITMENTS
Grant Awards
The City participates in certain federal and state assisted 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.

Litigation
The City is subject to litigation arising from the normal course of business. In the opinion of the City attorney there is no pending litigation which is likely to have a material adverse effect on the financial position of the City.

58 REQUIRED SUPPLEMENTARY INFORMATION

59 BUDGETARY COMPARISON SCHEDULES

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Budgetary Comparison Schedules
General Fund
60 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Taxes 11,408,200 $ 11,408,200 $ 12,857,061 $ 1,448,861 $ License and permits 351,000 351,000 487,901 136,901
Intergovernmental 4,880,700 8,764,957 3,980,342 (4,784,615) Charges for services 3,893,200 3,893,200 6,291,508 2,398,308 Fines and forfeitures 230,000 230,000 452,969 222,969
Investment income 35,300 35,300 260,604 225,304
Other revenues 213,100 213,100 414,376 201,276
Total revenues 21,011,500 24,895,757 24,744,761 (150,996)

EXPENDITURES
Current:

City council 690,000 839,656 378,285 461,371
Community services 770,000 935,000 949,512 (14,512)
Police department 6,472,500 6,472,500 6,474,149 (1,649) Fire and emergency services 4,687,762 4,697,762 4,623,264 74,498 Development services 1,554,300 1,554,300 1,623,842 (69,542) Public works 1,526,700 1,526,700 1,547,740 (21,040)
Nondepartmental 102,100 254,350 75,704 178,646
Capital outlay 4,489,500 8,535,757 230,384 8,305,373
Debt service:

Principal 999,230 999,230 198,000 801,230
Interest and fiscal charges 321,300 321,300 321,199 101 Total expenditures 21,613,392 26,136,555 16,422,079 9,714,476 Excess (deficiency) of revenues over
(under) expenditures (601,892) (1,240,798) 8,322,682 9,563,480

OTHER FINANCING SOURCES (USES)
Transfers in - - 181,434 181,434
Transfers out - - (1,418,522) (1,418,522)
Total other financing sources (uses) - - (1,237,088) (1,237,088) Net change in fund balance (601,892) $ (1,240,798) $ 7,085,594 8,326,392 $ Fund balance - beginning 10,050,575
Fund balance - ending 17,136,169 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Budgetary Comparison Schedules
Measure S District Sales Tax – Major Special Revenue Fund 61 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Taxes 3,065,600 $ 3,065,600 $ 3,664,745 $ 599,145 $
Investment income 6,500 6,500 42,371 35,871
Total revenues 3,072,100 3,072,100 3,707,116 635,016

EXPENDITURES
Current:

Police department 1,653,400 1,653,400 1,078,113 575,287 Fire and emergency services 1,002,600 1,052,600 912,710 139,890 Capital outlay 540,000 698,188 264,872 433,316
Debt service:

Principal 137,100 137,100 245,278 (108,178)
Interest and fiscal charges 1,000 1,000 14,756 (13,756) Total expenditures 3,334,100 3,542,288 2,515,729 1,026,559 Excess (deficiency) of revenues over
(under) expenditures (262,000) (470,188) 1,191,387 1,661,575

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - 54,110 54,110
Transfers in - - 18,563 18,563
Transfers out - - (178,085) (178,085)
Total other financing sources (uses) - - (105,412) (105,412) Net change in fund balance (262,000) $ (470,188) $ 1,085,975 1,556,163 $ Fund balance - beginning 2,512,328
Fund balance - ending 3,598,303 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Notes to the Budgetary Comparison Schedules
62 NOTE 1 – BUDGETARY INFORMATION
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. 2) 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 people interested. 3) Prior to July 1, the budget is legally adopted through passage of a resolution. 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. Items 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. Items 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. Items 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.

NOTE 2 – EXCESS EXPENDITURES OVER APPROPRIATIONS
Excess
Expenditures
General Fund
Current:

Community services 14,512 $
Police department 1,649
Development services 69,542
Public works 21,040
Measure S
Debt service:

Principal 108,178
Interest and fiscal charges 13,756

63 PENSION PLAN

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Cost Sharing Defined Benefit Pension Plan – Miscellaneous and Safety Plan Schedule of the City’s Proportionate Share of the Net Pension Liability Last 10 Years 64 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

0.0890% 0.2369% 0.2271% 0.2164% 0.2175% 0.2071% 0.2022% 0.2364% 0.0676% 0.0656% $ 16,263,018 5,588,247 $ 19,652,795 $ 21,464,893 $ 20,959,271 $ 21,225,445 $ 22,001,601 $ 12,784,201 $ 7,813,037 $ 8,189,738 $ $ 5,552,266 5,645,111 $ 5,713,477 $ 6,525,459 $ 7,029,487 $ 7,194,486 $ 7,517,297 $ 7,452,075 $ 6,551,039 $ 7,273,361 $

98.99% 292.91% 343.97% 328.94% 298.16% 295.02% 292.68% 171.55% 119.26% 112.60%77.90% 74.63% 70.26% 70.29% 72.15% 73.41% 73.65% 85.07% 91.36% 91.31% NOTES TO THE SCHEDULEChanges in Benefit Terms - None
Changes of Assumptions - None
Proportion of the net pension liabilityProportionate share of the net pension liabilityCovered payrollProportionate share of the net pension liability as percentage of covered payrollPlan fiduciary net position as a percentage of the total pension liability

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Cost Sharing Defined Benefit Pension Plan – Miscellaneous and Safety Plan Schedule of Contributions Last 10 Years
65 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
$ 2,021,209 1,710,588 $ 2,037,970 $ 2,087,768 $ 3,421,080 $ 2,585,500 $ 2,714,196 $ 2,064,820 $ 1,191,647 $ 1,034,852 $ 2,021,209 1,710,588 2,037,970 2,087,768 3,421,080 3,335,500 2,714,196 21,159,820 1,191,647 1,034,852 $ - - $ - $ - $ - $ (750,000) $ - $ (19,095,000) $ - $ - $ $ 5,552,266 5,713,477 $ 6,525,459 $ 7,029,487 $ 7,194,486 $ 7,517,297 $ 7,452,075 $ 6,551,039 $ 7,273,361 $ 7,661,752 $

30.81% 35.38% 31.23% 29.70% 47.55% 34.39% 36.42% 31.52% 16.38% 13.51% Contribution deficiency (excess)Covered payrollContributions as a percentage of covered payrollActuarially required contribution (actuarially determined)Contributions in relation to the actuarially determined contributions

66 COMBINING FUND FINANCIAL STATEMENTS

67 NONMAJOR GOVERNMENTAL FUNDS
The following funds are reported in total on the Governmental Fund Financial Statements under the column Nonmajor 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.

Landscape and Lighting – Accounts for maintenance expenditures made with assessment money received from district property owners.

Measure C EXT - Pedestrian – These funds are used for pedestrian facilities including sidewalks, paths, walkways, or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years.

Measure C EXT - Bicycle – 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 1/2 cent transportation sales tax imposed in Fresno County for twenty years.

Measure C EXT - American Disability 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 1/2 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 1/2 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.

68 SPECIAL REVENUE FUNDS (Continued)
Transportation and Street Maintenance – Accounts for the 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 11366 through 11491.

Local Public Safety – These funds are used to account for the revenues from Proposition 172, a 1993 measure which collects a 1/2 cent sales tax for local public safety.

Air Quality Projects – This fund is used to account for clean air fees collected by the State and distributed by the California Air Quality Management District for clean air projects.

Community 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.

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 Equity Act (TEA) 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.

Supplemental 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.

Community 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 Housing Authority – 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 Security Grant – State Homeland Security Grant provides the first responders with the tools they need should a WMD incident occur in the Urban Area.

Cal Home 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.

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

69 SPECIAL REVENUE FUNDS (Continued)
CalOES Grants – 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.

Area Agency on Aging Grant – This fund accounts for revenues received from the Fresno-Madera Area Agency on Aging, on behalf of the U.S. Department of Health and Human Services, for the purposes of the Sanger Senior Center.

Bulletproof Vest Grant – Accounts for grants awarded by the U.S. Department of Justice for the purchase of body armor vests purchased for law enforcement officers.

SJVAPCD Grant – Accounts for grants awarded by the San Joaquin Valley Air Pollution Control District for the purchase of clean air vehicles.

DEBT SERVICE FUND
Sanger Financing Authority – This fund accounts for debt service activity related to the City's various bond issuances.

CITY OF SANGER | JUNE 30, 2024
Nonmajor Governmental Funds
Combining Balance Sheet
70 Special Revenue Debt Service Total Nonmajor
Funds Fund Funds
ASSETS
Cash and investments 10,091,831 $ - $ 10,091,831 $
Cash with fiscal agents - 480,525 480,525
Accounts receivable, net 13,130 - 13,130
Due from other governments 2,811,827 - 2,811,827
Notes receivable 3,128,407 - 3,128,407
Interest receivable 48,929 - 48,929
Land held for resale 712,000 - 712,000
Total assets 16,806,124 $ 480,525 $ 17,286,649 $

LIABILITIES
Accounts payable 638,626 $ - $ 638,626 $
Retention payable 31,004 - 31,004
Due to other funds 706,445 108,103 814,548
Unearned revenue 525,181 - 525,181
Total liabilities 1,901,256 108,103 2,009,359

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 5,099,946 - 5,099,946
Total deferred inflows of resources 5,099,946 - 5,099,946

FUND BALANCES (DEFICITS)
Nonspendable 712,000 - 712,000
Restricted 9,573,413 372,422 9,945,835
Unassigned (480,491) - (480,491)
Total fund balances (deficits) 9,804,922 372,422 10,177,344 Total liabilities, deferred inflows of resources,
and fund balances (deficits) 16,806,124 $ 480,525 $ 17,286,649 $

CITY OF SANGER | JUNE 30, 2024
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 71 Special Revenue Debt Service Total Nonmajor
Funds Fund Funds

REVENUES
Taxes 1,146,779 $ - $ 1,146,779 $
Intergovernmental 3,546,460 - 3,546,460
Charges for services 634,006 - 634,006
Investment income 209,390 24,413 233,803
Loan repayments 68,021 - 68,021
Total revenues 5,604,656 24,413 5,629,069

EXPENDITURES
Current:

Community services 21,974 - 21,974
Police department 970,549 - 970,549
Fire and emergency services 415,002 - 415,002
Development services 458,376 - 458,376
Public works 1,235,241 - 1,235,241
Capital outlay 3,022,981 - 3,022,981
Debt service:

Principal - 790,645 790,645
Interest and fiscal charges - 354,594 354,594
Total expenditures 6,124,123 1,145,239 7,269,362
Excess (deficiency) of revenues over
(under) expenditures (519,467) (1,120,826) (1,640,293)

OTHER FINANCING SOURCES (USES)
Transfers in 1,581,745 1,145,239 2,726,984
Transfers out (233,531) (28,954) (262,485)
Total other financing sources (uses) 1,348,214 1,116,285 2,464,499 Net change in fund balances 828,747 (4,541) 824,206
Fund balances - beginning 8,976,175 376,963 9,353,138
Fund balances - ending 9,804,922 $ 372,422 $ 10,177,344 $

CITY OF SANGER | JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet
72 Community Community
Air Quality Area Agency on Asset Bulletproof Cal Home Cal OES Development Facilities Projects Aging Grant Forfeiture Vest Grant Grant Grants Block Grant District ASSETS
Cash and investments - $ - $ - $ - $ 260,274 $ 342,756 $ 87,554 $ 41,692 $ Accounts receivable, net - - - - 13,130 - - -
Due from other governments - 10,679 - 4,833 - - 144,916 4,158 Notes receivable - - - - 980,679 - - -
Interest receivable - - - - 1,122 1,476 - -
Land held for resale - - - - - - - -
Total assets - $ 10,679 $ - $ 4,833 $ 1,255,205 $ 344,232 $ 232,470 $ 45,850 $

LIABILITIES
Accounts payable - $ - $ - $ 4,229 $ 162 $ 48,723 $ 1,524 $ - $ Retention payable - - - - - - - -
Due to other funds - 10,679 - 604 - - - -
Unearned revenue - - - - - 295,509 228,029 -
Total liabilities - 10,679 - 4,833 162 344,232 229,553 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - - 980,679 - - -
Total deferred inflows of resources - - - - 980,679 - - -

FUND BALANCES (DEFICITS)
Nonspendable - - - - - - - -
Restricted - - - - 274,364 - 2,917 45,850
Unassigned - - - - - - - -
Total fund balances (deficits) - - - - 274,364 - 2,917 45,850 Total liabilities, deferred inflows of resources, and fund balances (deficits) - $ 10,679 $ - $ 4,833 $ 1,255,205 $ 344,232 $ 232,470 $ 45,850 $

CITY OF SANGER | JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 73 Transportation
Developer Federal State and Street Landscape and Local Public Measure C Ext - Measure C Ext - Fees Grants Gas Tax Maintenance Lighting Safety ADA Bicycle ASSETS
Cash and investments 4,395,152 $ 43,277 $ 1,273,656 $ 193,635 $ - $ - $ 63,867 $ 197,110 $ Accounts receivable, net - - - - - - - -
Due from other governments - 21,529 181,226 1,885,596 4,439 15,570 974 1,754 Notes receivable - - - - - - - -
Interest receivable 19,219 - 7,404 1,019 545 - 276 857
Land held for resale - - - - - - - -
Total assets 4,414,371 $ 64,806 $ 1,462,286 $ 2,080,250 $ 4,984 $ 15,570 $ 65,117 $ 199,721 $

LIABILITIES
Accounts payable - $ - $ 555,505 $ 12,371 $ 5,598 $ - $ - $ - $ Retention payable - - 26,909 4,095 - - - -
Due to other funds - 64,806 - - 50,453 71,547 - -
Unearned revenue - - - - - - - -
Total liabilities - 64,806 582,414 16,466 56,051 71,547 - -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - 1,876,876 - - - -
Total deferred inflows of resources - - - 1,876,876 - - - -

FUND BALANCES (DEFICITS)
Nonspendable - - - - - - - -
Restricted 4,414,371 - 879,872 186,908 - - 65,117 199,721 Unassigned - - - - (51,067) (55,977) - -
Total fund balances (deficits) 4,414,371 - 879,872 186,908 (51,067) (55,977) 65,117 199,721 Total liabilities, deferred inflows of resources, and fund balances (deficits) 4,414,371 $ 64,806 $ 1,462,286 $ 2,080,250 $ 4,984 $ 15,570 $ 65,117 $ 199,721 $

CITY OF SANGER | JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 74 Measure C Ext - Measure C Ext - Measure C Ext - Private Grants Sanger Housing State Homeland SJVAPCD Flexible Pedestrian Street Fund Authority State Grants Security Grant ASSETS
Cash and investments 736,735 $ 705,635 $ 1,467,851 $ 1,643 $ 168,557 $ 873 $ - $ - $ Accounts receivable, net - - - - - - - -
Due from other governments 28,833 7,066 29,808 - 236,275 - 31,216 - Notes receivable - - - - 2,147,728 - - -
Interest receivable 3,131 3,065 8,640 - 1,771 - - -
Land held for resale - - - - 712,000 - - -
Total assets 768,699 $ 715,766 $ 1,506,299 $ 1,643 $ 3,266,331 $ 873 $ 31,216 $ - $

LIABILITIES
Accounts payable - $ - $ 3,902 $ - $ 1,140 $ 873 $ - $ - $ Retention payable - - - - - - - -
Due to other funds - - - - - - 31,216 -
Unearned revenue - - - 1,643 - - - -
Total liabilities - - 3,902 1,643 1,140 873 31,216 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - - 2,147,728 - - -
Total deferred inflows of resources - - - - 2,147,728 - - -

FUND BALANCES (DEFICITS)
Nonspendable - - - - 712,000 - - -
Restricted 768,699 715,766 1,502,397 - 405,463 - - -
Unassigned - - - - - - - -
Total fund balances (deficits) 768,699 715,766 1,502,397 - 1,117,463 - - - Total liabilities, deferred inflows of resources, and fund balances (deficits) 768,699 $ 715,766 $ 1,506,299 $ 1,643 $ 3,266,331 $ 873 $ 31,216 $ - $

CITY OF SANGER | JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 75 Transportation Total Nonmajor
Supplemental Law Equity Act Special Revenue
Enforcement (TEA) 21 Funds
ASSETS
Cash and investments 111,564 $ - $ 10,091,831 $
Accounts receivable, net - - 13,130Due from other governments 94,663 108,292 2,811,827Notes receivable - - 3,128,407Interest receivable 404 - 48,929Land held for resale - - 712,000 Total assets 206,631 $ 108,292 $ 16,806,124 $

LIABILITIES
Accounts payable - $ 4,599 $ 638,626 $ Retention payable - - 31,004Due to other funds - 477,140 706,445Unearned revenue - - 525,181 Total liabilities - 481,739 1,901,256

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 94,663 - 5,099,946
Total deferred inflows of resources 94,663 - 5,099,946

FUND BALANCES (DEFICITS)
Nonspendable - - 712,000Restricted 111,968 - 9,573,413Unassigned - (373,447) (480,491) Total fund balances (deficits) 111,968 (373,447) 9,804,922 Total liabilities, deferred inflows of resources, and fund balances (deficits) 206,631 $ 108,292 $ 16,806,124 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances 76 Community Community
Air Quality Area Agency on Asset Bulletproof Cal Home Cal OES Development Facilities Projects Aging Grant Forfeiture Vest Grant Grant Grants Block Grant District

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ 942,716 $
Intergovernmental - 22,010 - 9,568 - 37,824 232,359 -
Charges for services - - - - - - - -
Investment income - 24 - - 2,557 6,760 - -
Loan repayments - - - - 9,734 - - -
Total revenues - 22,034 - 9,568 12,291 44,584 232,359 942,716

EXPENDITURES
Current:

Community services - 21,974 - - - - - -Police department - - - 9,568 - 48,724 - 384,662Fire and emergency services - - - - - - - 411,190Development services - - - - 9,633 - 113,473 -Public works - - - - - - - 107,074 Capital outlay - - - - - - 50,896 -
Total expenditures - 21,974 - 9,568 9,633 48,724 164,369 902,926 Excess (deficiency) of revenues over (under) expenditures - 60 - - 2,658 (4,140) 67,990 39,790

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - - - 94,176
Transfers out (18,890) - (32,677) - - - - -
Total other financing sources (uses) (18,890) - (32,677) - - - - 94,176 Net change in fund balances (18,890) 60 (32,677) - 2,658 (4,140) 67,990 133,966Fund balances (deficits) - beginning 18,890 (60) 32,677 - 271,706 4,140 (65,073) (88,116) Fund balances (deficits) - ending - $ - $ - $ - $ 274,364 $ - $ 2,917 $ 45,850 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 77 Transportation
Developer Federal State and Street Landscape and Local Public Measure C Ext - Measure C Ext - Fees Grants Gas Tax Maintenance Lighting Safety ADA Bicycle

REVENUES
Taxes $ - - $ - $ - $ - $ 204,063 $ - $ - $
Intergovernmental - 35,972 1,387,173 - - - 13,781 22,528 Charges for services 292,252 - - - 341,754 - - -
Investment income 85,449 - 25,032 11,709 1,236 - 1,149 3,715 Loan repayments - - - - - - - -
Total revenues 377,701 35,972 1,412,205 11,709 342,990 204,063 14,930 26,243

EXPENDITURES
Current:

Community services - - - - - - - -
Police department - 35,156 - - - 214,968 - -
Fire and emergency services - - - - - - - -
Development services - - - - - - - -
Public works - - 532,371 - 534,928 - - -
Capital outlay - - 624,497 1,094,735 319 - - -
Total expenditures - 35,156 1,156,868 1,094,735 535,247 214,968 - - Excess (deficiency) of revenues over (under) expenditures 377,701 816 255,337 (1,083,026) (192,257) (10,905) 14,930 26,243

OTHER FINANCING SOURCES (USES)
Transfers in - 43,276 - - - - - -
Transfers out - - - - - (26,455) - -
Total other financing sources (uses) - 43,276 - - - (26,455) - - Net change in fund balances 377,701 44,092 255,337 (1,083,026) (192,257) (37,360) 14,930 26,243 Fund balances (deficits) - beginning 4,036,670 (44,092) 624,535 1,269,934 141,190 (18,617) 50,187 173,478 Fund balances (deficits) - ending 4,414,371 $ - $ 879,872 $ 186,908 $ (51,067) $ (55,977) $ 65,117 $ 199,721 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 78 Measure C Ext - Measure C Ext - Measure C Ext - Private Grants Sanger Housing State Homeland SJVAPCD Flexible Pedestrian Street Fund Authority State Grants Security Grant

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $
Intergovernmental 400,839 90,823 414,620 23,407 236,275 220,110 26,029 20,000 Charges for services - - - - - - - -
Investment income 14,127 13,202 36,942 - 5,561 - - -
Loan repayments - - - - 58,287 - - -
Total revenues 414,966 104,025 451,562 23,407 300,123 220,110 26,029 20,000

EXPENDITURES
Current:

Community services - - - - - - - -
Police department - - - 2,947 - 113,820 15,000 -
Fire and emergency services - - - - - - 3,812 -
Development services - - - - 335,270 - - -
Public works 40,536 - - 20,332 - - - -
Capital outlay 469,976 - 618,807 20,000 - 2,212 - -
Total expenditures 510,512 - 618,807 43,279 335,270 116,032 18,812 - Excess (deficiency) of revenues over (under) expenditures (95,546) 104,025 (167,245) (19,872) (35,147) 104,078 7,217 20,000OTHER FINANCING SOURCES (USES) Transfers in - - - 19,293 - 1,425,000 - -
Transfers out - - - - - (100,913) (18,563) (20,000)
Total other financing sources (uses) - - - 19,293 - 1,324,087 (18,563) (20,000) Net change in fund balances (95,546) 104,025 (167,245) (579) (35,147) 1,428,165 (11,346) - Fund balances (deficits) - beginning 864,245 611,741 1,669,642 579 1,152,610 (1,428,165) 11,346 - Fund balances (deficits) - ending 768,699 $ 715,766 $ 1,502,397 $ - $ 1,117,463 $ - $ - $ - $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) 79 Transportation Total Nonmajor
Supplemental Law Equity Act Special Revenue
Enforcement (TEA) 21 Funds

REVENUES
Taxes $ - - $ 1,146,779 $ Intergovernmental 206,159 146,983 3,546,460Charges for services - - 634,006Investment income 1,927 - 209,390Loan repayments - - 68,021 Total revenues 208,086 146,983 5,604,656

EXPENDITURES
Current:

Community services - - 21,974Police department 145,704 - 970,549Fire and emergency services - - 415,002Development services - - 458,376Public works - - 1,235,241 Capital outlay - 141,539 3,022,981
Total expenditures 145,704 141,539 6,124,123
Excess (deficiency) of revenues over (under) expenditures 62,382 5,444 (519,467)

OTHER FINANCING SOURCES (USES)
Transfers in - - 1,581,745Transfers out (16,033) - (233,531) Total other financing sources (uses) (16,033) - 1,348,214 Net change in fund balances 46,349 5,444 828,747Fund balances (deficits) - beginning 65,619 (378,891) 8,976,175Fund balances (deficits) - ending 111,968 $ (373,447) $ 9,804,922 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Debt Service Fund
Combining Balance Sheet
80 Sanger
Financing
Authority
ASSETS
Cash with fiscal agents 480,525 $
Total assets 480,525 $

LIABILITIES
Due to other funds 108,103 $
Total liabilities 108,103

FUND BALANCE
Restricted 372,422
Total fund balance 372,422
Total liabilities, deferred inflows of resources,
and fund balance 480,525 $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Debt Service Fund
Combining Statement of Revenues, Expenditures and Changes in Fund Balance 81 Sanger
Financing
Authority

REVENUES
Investment income 24,413 $
Total revenues 24,413

EXPENDITURES
Debt service:

Principal 790,645
Interest and fiscal charges 354,594
Total expenditures 1,145,239
Excess (deficiency) of revenues over
(under) expenditures (1,120,826)

OTHER FINANCING SOURCES (USES)
Transfers in 1,145,239
Transfers out (28,954)
Total other financing sources (uses) 1,116,285
Net change in fund balance (4,541)
Fund balance - beginning 376,963
Fund balance - ending 372,422 $

82 INTERNAL SERVICE FUNDS
Internal service funds are used to account for the financing of goods 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:

Administrative Services – Accounts for the city manager, city clerk, and finance departments systems which include acquisition, replacement and support services for both hardware and software.

Equipment Maintenance – Accounts for bulk gasoline and consumption by the departments of the City.

Self-Insurance Programs – Accounts for the City's self-insured risks for the workers' compensation and liability programs.

CITY OF SANGER | JUNE 30, 2024
Internal Service Funds
Combining Statement of Net Position
83 Administrative Equipment Self-Insurance Total Internal Services Maintenance Programs Service Funds
ASSETS
Current assets:

Cash and investments 79,861 $ 17,796 $ - $ 97,657 $
Accounts receivable, net - - 110 110
Inventory - 22,699 - 22,699
Deposits - - 32,486 32,486
Total current assets 79,861 40,495 32,596 152,952
Noncurrent assets:

Capital assets:

Machinery and equipment 280,450 - - 280,450
Less accumulated depreciation/amortization (280,450) - - (280,450) Total noncurrent assets - - - -
Total assets 79,861 40,495 32,596 152,952

LIABILITIES
Current liabilities:

Accounts payable 70,127 22,420 19,014 111,561
Due to other funds - - 288,957 288,957
Total current liabilities 70,127 22,420 307,971 400,518 Total liabilities 70,127 22,420 307,971 400,518

NET POSITION
Unrestricted 9,734 18,075 (275,375) (247,566)
Total net position 9,734 $ 18,075 $ (275,375) $ (247,566) $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Net Position 84 Administrative Equipment Self-Insurance Total Internal Services Maintenance Programs Service Funds
Operating revenues:

Charges for services 2,372,860 $ 275,600 $ 4,180,986 $ 6,829,446 $ Total operating revenues 2,372,860 275,600 4,180,986 6,829,446 Operating expenses:

Salaries and benefits 1,180,812 - 3,222,591 4,403,403
Supplies and services 762,619 277,693 586,134 1,626,446 General and administrative 426,831 - 372,261 799,092
Total operating expenses 2,370,262 277,693 4,180,986 6,828,941 Operating income (loss) 2,598 (2,093) - 505
Changes in net position 2,598 (2,093) - 505
Net position (deficit) - beginning 7,136 20,168 (275,375) (248,071) Net position (deficit) - ending 9,734 $ 18,075 $ (275,375) $ (247,566) $

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Internal Service Funds
Combining Statement of Cash Flows
85 Administrative Equipment Self-Insurance Total Internal Services Maintenance Programs Service Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 2,372,860 $ 275,600 $ 4,180,889 $ 6,829,349 $ Cash paid to suppliers (785,469) (277,832) (720,814) (1,784,115) Cash paid to employees (1,180,812) - (3,247,110) (4,427,922) Cash paid for general administrative services - (426,831) (372,261) (799,092) Net cash provided by (used for) operating activities (20,252) (2,232) (159,296) (181,780)

CASH FLOWS FROM NONCAPITAL AND RELATED FINANCING ACTIVITIES Loans from/(to) other funds - - 159,296 159,296
Net cash provided by (used for) noncapital and related financing activities - - 159,296 159,296 Increase (decrease) in cash and cash equivalents (20,252) (2,232) - (22,484) Cash and cash equivalents - beginning 20,028 100,113 - 120,141 Cash and cash equivalents - ending $ 17,796 79,861 $ - $ 97,657 $ Reconciliation of operating income (loss) to net cash provided by (used for) operating activities:

Operating income (loss) $ (2,093) 2,598 $ - $ 505 $
Changes in operating assets, liabilities and deferred outflows/inflows of resources:
(Increase) decrease in accounts receivable, net - - (97) (97) (Increase) decrease in inventory - 2,080 - 2,080
(Increase) decrease in prepaid expenses - - 1,941 1,941 (Increase) decrease in deposits - - (32,486) (32,486)
Increase (decrease) in accounts payable (22,850) (2,219) (128,654) (153,723) Net cash provided by (used for) operating activities $ (2,232) (20,252) $ (159,296) $ (181,780) $

ATTACHMENT 2

City of Sanger | CA
Single Audit Report
For the Year Ended June 30, 2024

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Single Audit Report

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................................. 1 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ........................................................................................................................................................ 3 Schedule of Expenditures of Federal Awards ....................................................................................................................... 6 Notes to the Schedule of Expenditures of Federal Awards .................................................................................................. 7 Schedule of Findings and Questioned Costs ........................................................................................................................ 8 Summary Schedule of Prior Audit Findings ........................................................................................................................ 12 Corrective Action Plan ........................................................................................................................................................ 15

1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 RYAN P. JOLLEY

A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.

Bryant L. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Brandon J. Lang C.P.A.

Lan T. Kimoto
Kali A. Kaakah
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the 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 businesstype activities, each major fund, and the aggregate remaining fund information of City of Sanger, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise City of Sanger’s basic financial statements, and have issued our report thereon dated July 31, 2026.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered City of Sanger’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Sanger’s internal control. Accordingly, we do not express an opinion on the effectiveness of 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 2024-001 and 2024-002 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 deficiencies described in the accompanying schedule of findings and questioned costs as item 2024-003 to be a significant deficiency.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether 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 at item 2024-004.

City of Sanger’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City of Sanger’s response to the findings identified in our audit and 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 the financial statements and, accordingly, we express no opinion on the response.

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

July 31, 2026
2

RYAN P. JOLLEY

A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.

Bryant L. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Brandon J. Lang C.P.A.

Lan T. Kimoto
Kali A. Kaakah
1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 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 that could have a direct and material effect on each of City of Sanger’s major federal programs for the year ended June 30, 2024. The 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.

In our opinion, 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, 2024.

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

We are required to be independent of 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 Sanger’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to 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 error, 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

4 assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Sanger’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding 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 Matters
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 item 2024-005. Our opinion on each major federal program is not modified with respect to these matters.

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

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

5 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 City of Sanger, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise City of Sanger’s basic financial statements. We issued our report thereon dated July 31, 2026, 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 to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the 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.

July 31, 2026

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Expenditures of Federal Awards
See the accompanying notes to the schedule of expenditures of federal awards and the independent auditor’s report on compliance for each major program and on internal control over compliance required by the Uniform Guidance. 6 Federal Pass-Through
Assistance Listing Grantor's Federal
Number Number Expenditures
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD)
Community Development Block Grant (CDBG) - Entitlement Grants Cluster:

Direct Programs:

Community Development Block Grant – Coronavirus (CDBG-CV) 14.218 20-CDBG-CV2-3 113,414 $ Passed through the County of Fresno:

Community Development Block Grants / Entitlement Grants 14.218 N22611 50,896 Subtotal Community Development Block Grant - Entitlement Grants Cluster 164,310 Passed through California Department of Housing & Community Development:

HOME Investment Partnership 14.239 19-HOME-14973 232,334 Subtotal HOME Investment Partnership 232,334
Total U.S. Department of Housing and Urban Development (HUD) 396,644 U.S. DEPARTMENT OF JUSTICE
Direct Programs:

Bulletproof Vest Partnership Program (BVP) 16.607 9,568 Total U.S. Department of Justice 9,568
U.S. DEPARTMENT OF TRANSPORTATION
Passed through California Office of Traffic Safety:

Highway Safety Cluster:

Selective Traffic Enforcement Program (STEP) 20.600 PT23065 8,334 Subtotal Highway Safety Cluster 8,334
Selective Traffic Enforcement Program (STEP) 20.608 PT23065 15,716 Subtotal Selective Traffic Enforcement Program (STEP) 24,050 Passed through California Department of Transportation:

Highway Planning and Construction Cluster:

Highway Planning and Construction 20.205 STPL-5197(040) 27,024 Highway Planning and Construction 20.205 CML-5197(042) 3,806 Highway Planning and Construction 20.205 CML-5197(043) 25,457 Highway Planning and Construction 20.205 CML-5197(044) 26,873 Highway Planning and Construction 20.205 HIPSTPL-5197(045) 48,174 Highway Planning and Construction 20.205 STPL-5197(046) 8,778 Highway Planning and Construction 20.205 HSIPSL-5197 (047) 6,016 Subtotal Highway Planning and Construction Cluster 146,128 Total U.S. Department of Transportation 170,178
U.S. DEPARTMENT OF TREASURY
Direct Programs:

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) 21.027 3,889,554 Total U.S. Department of Treasury 3,889,554
U.S. DEPARTMENT OF HOMELAND SECURITY
Passed through the County of Fresno:

Homeland Security Grant Program 97.067 DHS-20-GPD-067-00-01 31,216 Total U.S. Department of Homeland Security 31,216
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 4,497,160
Federal Grantor/Pass-Through Grantor/Program Title

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Notes to the Schedule of Expenditures of Federal Awards 7 NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Sanger, California (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the 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).

NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the City’s basic financial statements.

NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.

NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Findings and Questioned Costs
8 SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued:

Internal control over financial reporting:

Material weaknesses identified? X Yes No
Significant deficiencies identified -
not considered to be material weaknesses? X Yes None reported Noncompliance material to financial statements noted? Yes X No Federal Awards
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance for
major programs:

Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)? X Yes No
Identification of Major Programs
Assistance Listing Number(s)

21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Dollar threshold used to distinguish
between Type A and Type B programs:

Auditee qualified as low-risk auditee? Yes X No
$750,000
Unmodified
Unmodified
Name of Federal Program or Cluster

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Findings and Questioned Costs
(Continued)
9 SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2024-001: Financial Close (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, 2024 fiscal year began in April 2026. The City's final financial statements were provided in June 2026. Specific financial statement areas that required corrections and adjustments throughout the process included:
 Cash and investments - See material weakness 2024-002.

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.

Management’s Response: See Corrective Action Plan.

Finding 2024-002: Cash and 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, 2024 fiscal year.

Bank reconciliations for the fiscal year were not completed until June 2025.

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.

Management’s Response: See Corrective Action Plan.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Findings and Questioned Costs
(Continued)
10 SECTION II – FINANCIAL STATEMENT FINDINGS (Continued) Finding 2024-003: Grant Reconciliation (Significant Deficiency) 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: In 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. In some instances, receivables for reimbursement grants were not recorded.

Cause: The City did not have adequate controls and procedures in place for reconciling grants. It 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: 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.

Management’s Response: See Corrective Action Plan.

Finding 2024-004: SB 341 Successor Agency Compliance (Compliance) 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, 2024, by the deadline of December 31, 2024.

Cause: There were various accounting issues noted in findings 2024-001 through 2024-003 that caused delays in the completion of the fiscal year 2024 audit.

Effect: The posting of the annual financial report is past its due date.

Recommendation: As noted in finding 2024-001, 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.

Management’s Response: See Corrective Action Plan.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Findings and Questioned Costs
(Continued)
11 SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2024-005: Financial Reporting Timeliness (Compliance) Criteria: In 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 2024 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025.

Cause: There were various accounting issues noted in findings 2024-001 - 2024-003 that caused delays in the completion of the fiscal year 2024 audit.

Effect: The filing of the Single Audit Reporting package and data collection form is past the due date.

Recommendation: As noted in finding 2024-001, 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.

Management’s Response: See Corrective Action Plan.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Summary Schedule of Prior Audit Findings
12 FINANCIAL STATEMENT FINDINGS
Finding 2023-001: Financial Close (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, 2023 fiscal year began in July 2025. The City's final financial statements were provided in October 2025. Specific financial statement areas that required corrections and adjustments throughout the process included:
 Cash and investments - See material weakness 2023-002.

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.

Status: Not implemented.

Finding 2023-002: Cash and 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, 2023 fiscal year.

Bank reconciliations for the fiscal year were not completed until October 2025.

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 led 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.

Status: Not implemented.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Summary Schedule of Prior Audit Findings
(Continued)
13 Finding 2023-003: Grant Reconciliation (Significant Deficiency) 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: In 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. In some instances, receivables for reimbursement grants were not recorded.

Cause: The City did not have adequate controls and procedures in place for reconciling grants. It 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: 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.

Status: Not implemented.

Finding 2023-004: SB 341 Successor Agency Compliance (Compliance) 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, 2023, by the deadline of December 31, 2023.

Cause: There were various accounting issues noted in findings 2023-001 - 2023-003 that caused delays in the completion of the fiscal year 2023 audit.

Effect: The posting of the annual financial report is past its due date.

Recommendation: As noted in finding 2023-001, 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.

Status: Not implemented.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Summary Schedule of Prior Audit Findings
(Continued)
14 Finding 2023-005: Financial Reporting Timeliness (Compliance) Criteria: In 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 2023 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2024.

Cause: There were various accounting issues noted in findings 2023-001 - 2023-003 that caused delays in the completion of the fiscal year 2023 audit.

Effect: The filing of the Single Audit Reporting package and data collection form is past the due date.

Recommendation: As noted in finding 2023-001, 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.

Status: Not implemented.

CITY OF SANGER | FOR THE YEAR ENDED JUNE 30, 2024
Corrective Action Plan
15

ATTACHMENT 3

RYAN P. JOLLEY

A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.

Bryant L. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Brandon J. Lang C.P.A.

Lan T. Kimoto
Kali A. Kaakah
1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 July 31, 2026

To the City Council of the
City of Sanger
Sanger, California

In 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, 2024, 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 control.

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 July 31, 2026, contains our communication of significant deficiencies or material weaknesses in the City's internal control. This letter does not affect our report dated July 31, 2026, on the 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 other than those specified parties. or revenue-enhancement plan.

Sincerely,

July 31, 2026

2 Attachment A
City of Sanger
Summary of Control Deficiencies June 30, 2024
Indirect Costs (Repeat Finding)
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.

In addition, we observed charges labeled as "taxes in lieu" in the amounts of $103,000, $103,000, and $44,100 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 if they cannot be supported.

Capital Assets (Repeat Finding)
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 Reporting (Repeat Finding)
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 four of the four months requested. In addition, City Council was not presented with the financial update report for four of the four months selected for testing. In order to maintain fiscal transparency and accountability, we recommend these financial reports are completed accurately and presented to City Council on a timely basis.

Grant Accounting and Reimbursements (Repeat Finding)
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.

3 Attachment B
City of Sanger
Summary of Prior Year Control Deficiencies June 30, 2024 Indirect Costs (Repeat Finding)
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.

In 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 if they cannot be supported.

Status: Partially implemented.

Capital Assets (Repeat Finding)
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.

Status: Not implemented.

Financial Reporting (Report Finding)
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. In addition, City Council was not presented with the financial update report for three of the four months selected for testing. In order to maintain fiscal transparency and accountability, we recommend these financial reports are completed accurately and presented to City Council on a timely basis.

Status: Not implemented.

Grant Accounting and Reimbursements (Repeat Finding)
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

4 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 2024-003 in the Schedule of Findings and Questioned Costs.

ATTACHMENT 4

CITY OF SANGER

MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2024

TABLE OF

CONTENTS
Page
Required Communications .................................................................................................................. 1 - 3

RYAN P. JOLLEY

A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.

Bryant L. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Brandon J. Lang C.P.A.

Lan T. Kimoto
Kali A. Kaakah
1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 July 31, 2026
City Council
City of Sanger
1700 7th Street
Sanger, CA 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 for the year ended June 30, 2024.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards 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 January 13, 2025. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City of Sanger are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2024. We noted no transactions entered into by City of Sanger 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 estimate(s) affecting the City’s financial statements were:
 Management has determined the economic useful lives of fixed assets based on past history of similar types of assets, future plans as to their use, and other factors that impact their economic value to the City.

We evaluated the key factors and assumptions used by management in computing depreciation expense and believe that it is reasonable in relation to the financial statements taken as a whole.  Management’s estimate of the allowance for doubtful accounts is based on an evaluation of collectability primarily focused on past due accounts. We evaluated the key factors and assumptions used to develop the allowance for doubtful accounts in determining that it is reasonable in relation to the financial statements as a whole.
 Management’s estimate of the net pension liability and related deferrals is based on actuarial valuations which include significant assumptions regarding discount rate, inflation, payroll growth, projected salary increases and investment rate of return. We evaluated the key factors and assumptions used to develop the liability and related deferrals in determining that it is 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
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected 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.

Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management
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.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated July 31, 2026.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City of Sanger’s financial statements or a determination of the type of auditor’s 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 Issues
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 of Sanger’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, 2024, 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 not be prevented, or detected and corrected, on a timely basis.

Other Matters
We applied certain limited procedures to the budgetary schedules, schedule of the City’s proportionate share of net pension liability, and schedule of contributions, which are required supplementary information (RSI) 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 RSI.

We were engaged to report on the nonmajor combining statements, which accompany the financial statements but are not RSI. 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. 2

Restriction on Use
This information is intended solely for the information and use of the City Council and management of the City of Sanger and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,

Ryan P. Jolley, CPA
3

For the Meeting of: August 6, 2026
Agenda Item No.: H.1.

City of Sanger
Report to the City Council
To: City Council
From: Raymond Martin, Management Analyst
Subject: Resolution Levying Annual Assessments for Sanger Landscaping and Lighting Maintenance District No. 1
Recommendation: That the City Council:

1. Conduct a public hearing regarding the annual assessment of the Sanger Landscaping and Lighting Maintenance District No. 1;

2. Approve the attached Resolution, Confirming Diagram and Assessment for the Annual Levy of Assessments for Sanger Landscaping and Lighting Maintenance District No. 1 for FY 2026-27;

3. Direct the City Clerk to record this resolution with the Fresno County Office of the Auditor-Controller. (Resolution 2026-69)
Conflict of Interest:

None known.

Recommendation:

That the City Council:

1. Conduct a public hearing regarding the annual assessment of the Sanger Landscaping and Lighting Maintenance District No. 1;

2. Approve the attached Resolution, Confirming Diagram and Assessment for the Annual Levy of Assessments for Sanger Landscaping and Lighting Maintenance District No. 1 for FY 2026-27;

3. Direct the City Clerk to record this resolution with the Fresno County Office of the Auditor-Controller. (Resolution 2026-69)
Executive Summary/Background:

The City of Sanger has two Landscaping and Lighting Maintenance Districts that were established to maintain city parks, landscaped areas, block walls, and streetlight operations and maintenance. Sanger Landscaping and Lighting Maintenance District No. 1 (LLMD No.1) was established in 1990 and was amended with the passage of Proposition 218 in 1997. The funds associated with the assessment of $29 collected in LLMD No. 1 are used primarily to offset the

costs associated with street lighting.

On April 2, 2026, the Council initiated the proceeding to collect the assessment and directed the City Engineer to prepare the appropriate required Engineer’s report. On June 4, 2026, the City Engineer’s report was approved, and the public hearing was set for August 6, 2026. The attached resolution authorizes the levying of a $29.00 assessment as defined in the Engineer’s Report. The rate remains unchanged and the same as the previous year.

In 1990, the Council established the Sanger Landscaping and Lighting Maintenance District No. 1, for the purpose of maintaining all City parks, landscaped areas and streetlights. The Landscaping and Lighting Act of 1972, California Streets and Highways Code Section 22500 et. seq. was designed to allow local governments the ability to collect assessments to defray the cost of maintaining street lighting, city landscaping and parks. These costs were recognized as costs which directly benefit property owners by increasing the value of their property. Adequate street lighting increases safety and decreases crime. Well-kept parks and landscaped areas enhance the quality of life in neighborhoods and directly affect the marketability and value of property.

Until 1990, street lighting, park and landscaping maintenance costs were borne by general property taxes. However, this type of service is more appropriately considered a direct benefit to the property that is served, and a less appropriate use of general property tax funds.

After limitations were placed on the amount of taxes which could be collected in 1978, (Proposition 13), many cities began using the Landscaping and Lighting Act to properly divide costs which should be borne by the property owner from costs to be paid for by general taxes.

The Sanger City Council at the time recognized the need for the funding and implemented the Landscaping and Lighting Maintenance District (LLMD).

Due to the passage of proposition 218 in November of 1997, limitations were placed on eligible maintenance costs, specifically the differentiation between a special benefit and a general benefit. Due to this proposition, the LLMD assessment was reduced by 67% resulting in reduced revenues to the General Fund of approximately $170,000.

The attached resolution authorizes the levying of a $29.00 assessment as defined in the Engineer’s Report. The rate remains unchanged and the same as the previous year.

Reason for Recommendation:

The LLMD No. 1 assessment is utilized to offset the costs of streetlight and right-of-way maintenance and operations within the established LLMD No.1 area. Street lighting and wellmaintained landscaping increases safety and the quality of life and directly affects the actual property values of homes and businesses located in the City of Sanger.

Fiscal Impact:

Anticipated revenues generated from the special assessment will be approximately $136,000.

Alternatives:

The alternative is to eliminate the assessment and absorb the expenditures into the appropriate division budget.

Actions Following Approval:

Staff will prepare the necessary documents to forward to Fresno County to place the assessment data on the 2026-27 Tax Roll.

Attachments:

1. RESO 2026-69_Exhibits LLMD 1 Levying Assessments FY2026-27

1 RESOLUTION NO. 2026- 69

A RESOLUTION CONFIRMING DIAGRAM AND ASSESSMENT FOR THE ANNUAL

LEVY OF ASSESSMENTS FOR SANGER
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FY 2026-2027 WHEREAS, the Sanger City Council adopted its Resolution Initiating Proceedings to Levy Annual Assessments for fiscal Year 2026-2027 for Sanger Landscaping and Lighting Maintenance District No. 1 on April 2, 2026, and directed the City Engineer to prepare and file his Report with the City Council in accordance with the Landscaping and Lighting Act of 1972, California Streets and Highways Code 22500 et. seq.(the “Act”); and WHEREAS, the City Engineer filed his Report with the City Clerk on June 4, 2026, as directed, and the City Council reviewed and approved the Report which was duly filed with the City Clerk; and
WHEREAS, on June 4, 2026, the Sanger City Council adopted its Resolution of Intention to Levy and Collect Assessments for maintenance of improvements, as described in the Engineer’s Report, for fiscal year 2026-2027; and
WHEREAS, the improvements for which assessments are to be levied and collected are the maintenance of all streetlights within the City right of ways within the incorporated boundaries of the City of Sanger excluding Sanger Landscaping and Lighting Maintenance District No. 2; and WHEREAS, the Assessment District is designated “Sanger Landscaping and Lighting Maintenance District No. 1”; and
WHEREAS, a full and detailed description of the improvements, boundaries of the assessment district and proposed assessments of the lots and parcels of land within the district are set forth in the Report of the City Engineer on file with the City Clerk; and WHEREAS, the City Council set and conducted a Public Hearing at 6:00 P.M. on August 6, 2026, in the Council Chambers of the Sanger City Hall, 1700 7th Street, Sanger, Ca., on the levy of annual assessments for fiscal year 2026-2027; and WHEREAS, the City Clerk duly gave notice of the public hearing by publication as required by law; and
WHEREAS, on August 6, 2026, the Council held the public hearing on the annual assessments at which time all interested persons were given an opportunity to file written protests and be heard at the public hearing on all matters relevant to the imposition of annual assessments for fiscal year 2026-2027 under Sanger Landscaping and Lighting Maintenance District No. 1; and WHEREAS, for the reasons set forth in the Staff Report, the improvements for which the annual assessments are to be levied and collected constitute special benefits to the assessed lots and parcels of land within the District; and
WHEREAS, it is in the public interest that assessments be levied and collected to pay for

2 the maintenance of streetlights and City right of ways within the incorporated boundaries of the City of Sanger excluding Sanger Landscaping and Lighting District No. 2; and WHEREAS, all proceedings and actions described herein have been performed in compliance with the Act.

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

1. That the recitals hereinabove stated are true and correct.

2. A majority protest has not been filed against the levy of the annual assessment.

3. That the improvements called for in the City Engineer’s Report be acceptable and they hereby are ordered. The diagram and assessments as set forth in the Engineer’s Report are hereby confirmed.

4. The adoption of this resolution constitutes a levy of assessment for Fiscal Year 2026- 2027 in the amount of $29 per assessment-parcel as described in the Engineer’s Report. The set assessment is not based on property valuation.

5. Pursuant to California Streets and Highways Code Section 22641, the City Clerk is authorized and directed to record the Diagram and Assessment or a certified copy thereof as set forth in Exhibits A and B to this Resolution with the Fresno County Auditor-Controller as soon as possible and by no later than August 10, 2026.

6. The City Clerk is authorized to record this Resolution as required by the County of Fresno.

7. The City Clerk with concurrence of the City Attorney may make clerical corrections to this Resolution.
* * * * * * * * *
The foregoing Resolution was considered by the City Council for the City of Sanger, California, at a regular meeting of said Council held on the 6th day of August 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
__________________________________________
Lina Martinez, City Clerk

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Special
District
Name: City of Sanger
Tax Code #: 6107
APN
Dollar
Amount
Tax
Code
31558001 000002900 6107
31558002 000002900 6107
31558003 000002900 6107
31558004 000002900 6107
31558010 000002900 6107
31558014S 000002900 6107
31558006 000002900 6107
31504039 000002900 6107
31504040 000002900 6107
31504041 000002900 6107
31504042 000002900 6107
31506001 000002900 6107
31506002S 000002900 6107
31506015 000002900 6107
31506016 000002900 6107
31506020 000002900 6107
31506029 000002900 6107
31506032 000002900 6107
31506033 000002900 6107
31506037 000002900 6107
31506051 000002900 6107
31506052 000002900 6107
31506053S 000002900 6107
31506054 000002900 6107
31506055S 000002900 6107
31506056 000002900 6107
31506057S 000002900 6107
31506058 000002900 6107
31506059S 000002900 6107
31506060S 000002900 6107
31507101 000002900 6107
31507102 000002900 6107
31507103 000002900 6107
31507104 000002900 6107
31507105 000002900 6107
31507106 000002900 6107
31507107 000002900 6107
31507108 000002900 6107
31507109 000002900 6107
31507110 000002900 6107
31507113 000002900 6107
31507114 000002900 6107
31507115 000002900 6107
31507116 000002900 6107
31507117 000002900 6107
31507118 000002900 6107
31507119 000002900 6107
31507120 000002900 6107
31507121 000002900 6107
31507201 000002900 6107
31507202 000002900 6107
31507203 000002900 6107
31507204 000002900 6107
31507205 000002900 6107
31507206 000002900 6107
31507207 000002900 6107
31507208 000002900 6107
31507209 000002900 6107
31507210 000002900 6107
31507211 000002900 6107
31507212 000002900 6107
31507213 000002900 6107
31507214 000002900 6107
31507215 000002900 6107
31507216 000002900 6107
31507217 000002900 6107
31507218 000002900 6107
31507219 000002900 6107
31507220 000002900 6107
31508201 000002900 6107
31508202 000002900 6107
31508203 000002900 6107
31508301 000002900 6107
31508302 000002900 6107

31508303 000002900 6107
31508401 000002900 6107
31508402 000002900 6107
31508403 000002900 6107
31508404 000002900 6107
31508405 000002900 6107
31508406 000002900 6107
31508407 000002900 6107
31508408 000002900 6107
31508409 000002900 6107
31508410 000002900 6107
31508411 000002900 6107
31508412 000002900 6107
31508413 000002900 6107
31508414 000002900 6107
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