Agenda packet — Tulare City Council, June 20, 2023 (part 2 of 3)

2003-02 Kaweah Estates – maintenance of landscaping, irrigation systems, block wall and sidewalk along the public trail adjacent to the T.I.D. canal, north of Levin Avenue. Assessment is $42.00.
2005-01 Academy Estates – maintenance of landscaping, irrigation systems, block wall, and sidewalks for landscaping lot areas, trail improvements adjacent to the T.I.D. canal, and supplemental preventative maintenance of local streets within the District boundaries. Proposed assessment is $150.00. 2005-02 Palm Ranch, Woodbridge, and Cambridge Subdivisions – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, neighborhood park maintenance, and supplemental preventative maintenance of local streets within the District boundaries.

Proposed assessment is $178.00.
2005-03 Admiral Estates, Gail Estates, and Heritage North Subdivisions – maintenance of landscaping, irrigation systems, block walls, and sidewalks of landscaping lot areas and the storm drainage basin serving the district, and supplemental preventative maintenance of local streets within the District boundaries. Proposed assessment is $215.00.
2005-04 Valley Estates, Montecito, and Sherwood North Subdivisions – maintenance of landscaping, irrigation systems, block walls and sidewalks for landscaping lot areas, and supplemental preventative maintenance of local streets within the District boundaries. Proposed assessment $125.00. 2005-05 Rancho Ventura - maintenance of landscaping, irrigation systems, block wall and sidewalk for landscaping lot areas, and supplemental preventative maintenance of local streets within the District boundaries. This subdivision is not built at this time. Assessment is $0.00; no assessment is proposed to be collected this coming fiscal year.
2005-06 The Greens and KCOK Ranch Subdivisions – maintenance of landscaping, irrigation systems, block walls and sidewalks for landscaping lot areas and the storm drainage basins serving the District, and supplemental preventative maintenance of local streets within the District boundaries.

Proposed assessment is $184.00 for 213 lots and 1 lot at $368.00. 2005-07 Westgate Estates – maintenance of landscaping, irrigation systems, block walls and sidewalks for landscaping lot areas and the storm drainage basin serving the District, and supplemental preventative maintenance of local streets within the District boundaries. Proposed assessment is $151.00. 2005-08 California Ranchos and Cottonwood Estates – maintenance of landscaping, irrigation systems, block walls and sidewalks for landscaping lot areas and the storm drainage basins serving the District, maintenance of trail

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improvements along the T.I.D. canal, and supplemental preventative maintenance of local streets within the District boundaries. Proposed assessment is $173.00 for 158 lots and 1 lot at $346.00. 2007-01 Goble Court Subdivision – maintenance of landscaping, irrigation systems, block wall, street trees and sidewalk for landscaping lot areas, and supplemental preventative maintenance of local streets within the District boundaries. Proposed assessment is $114.00.
2010-01 Sycamore – maintenance of sycamore trees and repair of curb, gutter and sidewalks along Sycamore Avenue and along the east side of Cherry Avenue from Tulare Avenue to San Joaquin Avenue. Assessments are subject to yearly increases of up to 2.5%. Proposed assessment is $190.00.
2016-01 Sierra Vista No. 2 – maintenance of trail improvements along the T.I.D. canal. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $181.00 for 50 lots, and 1 lot at $362.00.
2018-01 Willow Glen and Kensington Estates subdivisions – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, maintenance costs for the storm drain basins serving the district, neighborhood park maintenance, and supplemental preventative maintenance of local streets within the District boundaries. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $336.00.
2018-02 The Greens At Oak Creek subdivision and Phases 2 thru 4 of the Oak Creek development – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, maintenance costs for the storm drain basin serving the district, and supplemental preventative maintenance of local streets within the District boundaries. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $192.00 for 88 lots, $243.00 for 15 lots, $288.00 for 12 lots, and $2,880.00 for 1 lot.
2020-01 The Farrar Estates subdivision – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, maintenance costs for the storm drain basin serving the district, neighborhood park maintenance, and supplemental preventative maintenance of local streets within the District boundaries. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $351.00.

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2021-01 The Oakcrest subdivision – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, maintenance and regulatory costs associated with the storm drain basin serving the district, and supplemental preventative maintenance of local streets within the District boundaries. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $198.00. 2021-02 The Liberty Hill subdivision – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, maintenance and regulatory costs associated with the storm drain basin serving the district, neighborhood park maintenance, and supplemental preventative maintenance of local streets within the District boundaries. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $300.00.
2022-01 The Fernjo Estates subdivision – maintenance of landscaping, irrigation systems, block walls and sidewalks of landscaping lot areas, maintenance and regulatory costs associated with the storm drain basin serving the district, and supplemental preventative maintenance of local streets within the District boundaries. Assessments are subject to yearly increases in accordance with the Consumer Price Index (CPI). Proposed assessment is $243.00.

Section 3. Council hereby directs Michael W. Miller, City Engineer, to file the annual report with the City Clerk as required by the Landscape and Lighting Act of 1972.

Section 4. All interested persons are referred to that report for a full and detailed description of the improvements, the boundaries of the assessment district and the proposed assessments upon assessable lots and parcels of land within the assessment district.

Section 5. On July 18, 2023, at the hour of 7:00 p.m., or shortly thereafter the City Council will conduct a public hearing to receive testimony regarding assessments for 2023-24 fiscal year. The hearing will be held at the meeting place of the City Council located at the Council Chamber, 491 North M Street, Tulare, California.

Section 6. The City Clerk is authorized and directed to give the notice of hearing required by the Landscaping and Lighting Act of 1972. /////

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PASSED, APPROVED, AND ADOPTED on this 18th day of July 2023.

TERRY A. SAYRE, MAYOR
ATTEST:

MARC MONDELL, CITY CLERK
By Melissa Hermann, Chief Deputy City Clerk

10.7 Consent Page 6
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Engineering Services - Engineering
Submitted by: Michael Miller, City Engineer
Agenda Title: Grant of Easement and Certificate of Conveyance for KCOK Subdivision

RECOMMENDED ACTION
Authorize the City Manager to execute a Grant of Easement and Certificate of Conveyance to Southern California Edison Company (SCE) for installation and maintenance of SCE utilities located within Landscape Lot B, a future City Park located within the KCOK subdivision, subject only to minor conforming and clarifying changes acceptable to the City Attorney and City Manager.

SUMMARY
As part of the subdivision improvements for Phase 2B of the KCOK subdivision, the developer was required to underground SCE electrical lines along the subdivision’s Spyglass Street frontage. The undergrounding of electrical lines requires certain structures, such as enclosures, vaults, manholes, etc., to be placed at ground level. SCE is proposing to locate these structures and conduit within Landscape Lot B of the KCOK 2B subdivision, which is a future City Park site located along the east side of Spyglass Street. Landscape lots are deeded to the City as part of the Landscape Maintenance District established for the subdivision.

Landscape lots that are not also designated as street right-of-way are not included in the City’s existing franchise agreements with SCE, and a separate easement is required for SCE to construct, maintain, and repair utilities located within these lots. The conveyance of easements to SCE is normal practice when development is required to underground SCE infrastructure and portions of that infrastructure are located outside of the City street right-of-way.

A copy of the draft grant of easement to SCE and certificate of conveyance are attached to this transmittal. Also attached for reference are two exhibits showing the location of the requested easement on Landscape Lot B, and Landscape Lot B in its entirety.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact associated with this action.

LEGAL REVIEW
The submittal from SCE follows their standard format and has been accepted in prior SCE easement dedication requests made to the City.

ALTERNATIVE ACTION

1. Approve with changes – Changes made to the easement would require a new submittal from the applicant and review by staff. Changes would be brought to a later Council meeting for acceptance of Grant of Easement and Certificate of Conveyance.

2. Deny – Denial of the easement request would not allow SCE to construct, maintain and repair utilities located in these lots.

Item #: 10.8
Consent

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3. Table – Tabling the SCE easement request would delay SCE’s ability to proceed with the undergrounding of their utilities and would impact the Developer’s ability to complete Spyglass Street frontage improvements in a timely manner.

ATTACHMENTS

1. Draft Grant of Easement

2. Certificate of Conveyance

3. SCE Easement Exhibit

4. KCOK 2B Landscape Lot B Exhibit
Reviewed/Approved:

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OFFICE OF THE CITY CLERK

CERTIFICATE OF CONVEYANCE
THIS IS TO CERTIFY, that the interest in real property conveyed by the Grant of Easement dated June 20, 2023, from the City of Tulare, a Municipal Corporation of the State of California to Southern California Edison Company, was duly conveyed by the City Council of the City of Tulare on June 20, 2023, and by the same order of the City Council of the City of Tulare, the City Manager was authorized to execute this Certificate of Conveyance to be recorded with the Grant of Easement.

CITY OF TULARE
By:

Marc Mondell, City Manager
ATTEST:

Melissa Hermann, Chief Deputy City Clerk

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LOT 99
KCOK RANCH NO. 2
RM 43/82
LOT 67
LOT "B"
KCOK RANCH NO. 2B
RM 44/95
N

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ATTACHMENT 4
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Engineering Services - Engineering
Submitted by: Michael Miller, City Engineer
Agenda Title: Oakcrest Phase 1 Subdivision Agreement Renewal

RECOMMENDED ACTION
Approve subdivision improvement agreement renewal for Phase 1 of the Oakcrest Subdivision for recordation.

SUMMARY
Planning Commission Resolution No. 4643 adopted on June 19, 2006 approved the tentative map for the Oakcrest Subdivision (previously known as the Shenandoah Park Subdivision) located half a mile west of West Street on Tulare Avenue. The overall subdivision comprises approximately 46 acres consisting of 206 lots and is being developed in three phases. Phase 1 of the Oakcrest Subdivision consists of 115 single-family residential lots. A copy of Resolution 4643 and an exhibit showing Phase 1 are attached for reference.

In conjunction with the approval of the subdivision final map for Phase 1 of the Oakcrest subdivision, the City and the developer, D.R. Horton, entered into a subdivision improvement agreement. The agreement provided a one-year term for the developer to complete the subdivision improvements, with provisions for an automatic one-year extension upon request and subject to the City Engineer’s review and approval of the sufficiency of the performance and payment securities provided. The one-year extension was approved and the developer has completed 95% of the required subdivision improvements, however, it is now necessary for the Developer renew the subdivision improvement agreement to provide additional time to complete the improvements. A new subdivision agreement subject to City Council approval is required.

Staff has reviewed the performance and payment securities originally posted by the Developer, and has verified that they are still valid and are sufficient to cover the estimated cost of all uncompleted improvements. The Developer has continued to make satisfactory progress towards the completion of all required improvements, with completion anticipated within threemonths’ time. The attached subdivision improvement agreement is in accordance with the current standard format reviewed and approved by the City Attorney.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact associated with this item.

LEGAL REVIEW
The subdivision agreement has been approved as to form by the City Attorney.

ALTERNATIVE ACTION

1. Approve with changes: developer would continue to operate under the existing subdivision agreement until a new agreement is in place.

2. Deny: developer would continue to operate under the existing subdivision agreement.

Item #: 10.9
Consent

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3. Table: developer would continue to operate under the existing subdivision agreement until a new agreement is in place.

ATTACHMENTS

1. Planning Commission Resolution No. 4643

2. Oakcrest Phase 1 Exhibit

3. Subdivision Improvement Agreement
Reviewed/Approved:

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Subdivision Agreement 1
Final Map of OAKCREST PHASE 1
RECORDING REQUESTED BY:

City of Tulare
WHEN RECORDED MAIL TO:

City Clerk
City of Tulare
411 E. Kern Avenue
Tulare, CA 93274-4257
PURSUANT TO GOVERNMENT CODE SECTION 6103,

NO RECORDING FEE REQUIRED
In the matter of the Approval of )
The Subdivision Map of ) AGREEMENT AND UNDERTAKING FOR
Oakcrest Phase 1, in the ) INSTALLATION AND CONSTRUCTION City of Tulare, County of Tulare, ) OF SUBDIVISION IMPROVEMENTS State of California )

SUBDIVISION AGREEMENT
FINAL MAP OF OAKCREST PHASE 1
THIS AGREEMENT is made this ______ day of _____________________ 20___, by and between the City of Tulare, a Municipal Corporation and Charter City, hereinafter referred to as "City," and D.R.

Horton CA3, Inc., A Delaware Corporation located at 419 West Murry Avenue, Visalia, CA 93291, hereinafter referred to as "Subdivider" without regard for number or gender, and is effective the date first appearing on the Clerk’s Certification hereafter.

RECITALS
A. Subdivider has filed with City a Final Map proposing the subdivision of land owned by Subdivider and located within the City of Tulare (hereinafter “Subject Property”) as follows:

PARCEL1:

THE WEST HALF OF LOT 18 OF RUSSELL COLONY, IN THE COUNTY OF TULARE, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 4, PAGE 15 OF MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF TULARE COUNTY.

EXCEPTING THEREFROM THAT PORTION THEREOF, DESCRIBED AS FOLLOWS:

BEGINNING AT THE SOUTHEAST CORNER OF THE WEST HALF OF SAID LOT 18, AND RUNNING THENCE NORTH ALONG THE EAST LINE OF SAID WEST HALF, 228 FEET TO THE SOUTH BANK OF THE CANAL RUNNING THROUGH SAID LOT 18, THENCE SOUTHWESTERLY ALONG THE SOUTH BANK OF SAID CANAL, 276 FEET TO A POINT IN THE SOUTH LINE OF SAID LOT 18, AND THENCE EAST, ALONG SAID SOUTH LINE, 151 FEET TO THE POINT OF BEGINNING.

ALSO EXCEPTING THEREFROM THAT PORTION OF THE WEST HALF OF SAID LOT 18, DESCRIBED AS FOLLOWS:

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Subdivision Agreement 2
Final Map of OAKCREST PHASE 1

BEGINNING AT A POINT ON THE SOUTH LINE OF THE SOUTHWEST QUARTER OF SAID SECTION 4, 331.94 FEET WEST, (ASSUMED BEARING) OF THE SOUTHEAST CORNER OF SAID SOUTHWEST QUARTER; THENCE NORTH 0'30' EAST, 161.36 FEET; THENCE WEST, PARALLEL TO THE SOUTH LINE OF SAID SOUTHWEST QUARTER, 103 FEET, THENCE SOUTH 0'30' WEST 161.36 FEET TO THE SOUTH LINE OF SAID SOUTHWEST QUARTER; THENCE EAST. ALONG THE SOUTH LINE, 103 FEET TO THE POINT OF BEGINNING.

ALSO EXCEPTING THEREFROM THE SOUTH 10 FEET THEREOF.

PARCEL 2:

LOT 17 OF RUSSELL COLONY, AS PER MAP RECORDED IN BOOK 4 PAGE 15 OF MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.

EXCEPTING THEREFROM THE SOUTH 10 FEET THEREOF, AS GRANTED TO THE COUNTY OF TULARE.

B. City requires as a condition precedent to the acceptance and approval of the Final Map, the dedication of certain streets, highways, public ways, and easements, as identified on the Final Map. City deems said dedication(s) necessary for the public use. Additionally, City requires that Subdivider make improvements to said dedicated property, as more specifically described below.

C. Subdivider desires and agrees to complete the improvements required by Resolution 5355 A

RESOLUTION OF THE CITY OF TULARE PLANNING COMMISSION APPROVING TENTATIVE SUBDIVISION MAP OAKCREST PHASE I & OAKCREST PHASE 2 based on Resolution 4643 A

RESOLUTION OF THE CITY OF TULARE PLANNING COMMISSION APPROVING TENTATIVE SUBDIVISION SHENANDOAH PARK and Resolution 4724 A RESOLUTION OF THE CITY OF TULARE PLANNING COMMISSION APPROVING TENTATIVE SUBDIVISION OAKCREST NO. 2. and any amendments thereto, hereinafter referred to as “Conditions of Approval,” within the time hereinafter specified.

D. Subdivider hereby warrants that any and all parties having record title interest in the Final Map have subordinated their interest and all records of subordination, if any, are attached hereto and made a part of this Agreement.

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Subdivision Agreement 3
Final Map of OAKCREST PHASE 1

AGREEMENT
In consideration of the acceptance of the offers of dedication as shown and delineated on the Final Map, and in consideration of finding of substantial compliance with said [Vesting] Tentative Map, Subdivider and City hereby mutually agree as follows:
1) Time for Performance. The improvements required by the Conditions of Approval shall be completed within one year following the effective date of this Agreement. Subdivider shall automatically receive one extension of twelve (12) months if the Subdivider complies with the following:
a) At least thirty (30) calendar days before the original one-year deadline for completion of improvements, the City Engineer receives a written extension request from the Subdivider. b) If required by the City Engineer, provide additional performance and payment security to address construction cost increases due to inflation. Construction cost increase will be based upon Construction Price Index figures published by Engineering News-Record. The additional security shall be supplied to the City Engineer within twenty (20) calendar days from the date the City Engineer notifies Subdivider of the additional security amounts. 2) Failure to Perform. If all required improvements are not made to the satisfaction of the City Engineer within twelve (12) months of the date of this Agreement, or within twenty-four (24) months if an extension was granted, the City of Tulare may exercise its right to proceed against the bonds. 3) Incorporation of Improvements. The work depicted or required on the improvement plans for the Final Map, which may include plans relating to sewer, water, streets, storm drainage, street lighting, landscape and irrigation, grading, traffic signal plans, etc., as well as those required by Conditions of Approval (hereinafter “Improvements”), are incorporated by reference and made a part of this Agreement.
4) Compliance with Standards and Regulations. All Improvements shall be completed in accordance with the City of Tulare Design Guidelines and Public Improvement Standards (City Council Resolution No. 16-58) and any amendments thereto, and shall comply with all applicable federal, state, and local laws.
5) Costs. All Improvements shall be completed at the sole cost and expense of Subdivider. The construction cost estimates, and corresponding security requirements for these Improvements, are set forth in Exhibit "A".
6) Requirements for Building Permit Issuance.
a) No building permit shall be issued for any lot of the Subject Property until the following minimum required improvements have been fully constructed and have passed inspection to the satisfaction of the City Engineer, except as allowed by the City’s Model Home Policies:
i) Curb and gutter,
ii) Street base rock placed in accordance with the approved improvement plans to provide accessibility for inspectors and emergency responders,
iii) Fully functional water mains, fire hydrants, and service connections, iv) Fully functional sanitary sewer mains and laterals, v) Fully functional storm drainage lines and facilities, vi) All lots graded in accordance with the approved drainage plan, with a letter subject to City

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Subdivision Agreement 4
Final Map of OAKCREST PHASE 1
Engineer’s approval provided by the Subdivider’s licensed engineer or surveyor verifying same, and
vii) All lot corners marked.
b) Subject to completion of the minimum required subdivision improvements listed in subsection (a) above, building permits may be issued on up to 50% of the lots of the Subject Property, provided that issuance of said building permits is in accordance with the Planning and Building Department’s policies and procedures in effect at the time the permit is requested. c) The final 50% of the building permits for the lots of the Subject Property may be issued in accordance with the Planning and Building Department’s policies and procedures in effect at the time the permit is requested, provided that:
i) the minimum required subdivision improvements listed in subsection (a) above have been completed, and
ii) all public safety items have been completed, including, but not limited to: signage, street paving, pavement markings, street lighting, and pond fencing. d) If a Notice of Completion has not been filed for the required Improvements within the time limits outlined in this Agreement, no additional building permits shall be issued until said Notice has been filed, regardless of the number of building permits previously issued. e) Except as allowed by the City’s Model Home Policies, no occupancy shall be allowed for any building permit issued on any lot of the Subject Property until all requirements listed in subsection (c) above have been satisfied.
7) Estimate Reimbursements for Certain Improvements. In connection with the amounts set forth in Exhibit “A”, City has made its best faith efforts at predicting the amounts to be credited as reimbursements for Improvements that will benefit other properties. Subdivider agrees these figures represent City’s best estimates only and they are subject to fluctuation following calculation of actual construction costs after improvement completion and acceptance. Payment of fees and fee credits shall be made at the rates and amounts established by the Tulare Municipal Code and Master Fee Schedule. The estimated reimbursement amounts, fees, and charges are more particularly itemized and made a part of this Agreement in the attached Exhibit “B”. 8) Fee Credit Adjustments. Subdivider may receive designated fee credits from City as an offset toward any development impact fee(s). Subdivider acknowledges and agrees any such fee credits are provided contingent upon City accepting required infrastructure improvements completed by Subdivider. Until then, Subdivider shall have no right to any portion of any fee credit. Upon adjustment, Subdivider shall pay all outstanding development impact fees prior to approval of the final map or as otherwise mutually agreed in writing. If the final map has already been approved all such fees shall be promptly paid by Subdivider, unless otherwise mutually agreed upon in writing. City may enforce recovery of such fees in any manner available at law or in equity. 9) Security. Prior to the approval by the Tulare City Council of the Final Map, Subdivider shall furnish to City the following improvement securities in the amounts set forth in Exhibit “A”. Bonds shall be by one or more duly authorized corporate sureties licensed to do business in California subject to the approval of City and on forms furnished or approved by City. a) Performance Security. The total amount shall equal 100% of the total Cost Estimate, as specified in Government Code 66499.3 (a) and approved by the City Engineer, to be conditioned upon the faithful performance of this Agreement. Performance Security shall be in the form of a bond

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Subdivision Agreement 5
Final Map of OAKCREST PHASE 1
naming the City of Tulare as oblige, or a certificate of deposit made payable only to the City of Tulare, an irrevocable letter of credit in favor of the City of Tulare, or cash. Upon written request from the Subdivider, partial releases of the Performance Security may be authorized by the City Engineer to reflect satisfactory completion of required improvements. Partial releases shall be limited to a maximum of 90% of the value of the completed improvements, and shall in no event result in the overall release of more than 90% of the value of the total Cost Estimate. The Performance Security will be released in its entirety upon the City’s recordation of a Notice of Completion for the subdivision improvements, provided that a maintenance surety of not less than 10% of the value of the public improvements is provided to the City to guarantee replacement and repair of the public improvements for a period of one (1) year after the recording date.
b) Payment (Labor and Materials) Security. The total amount shall equal 50% of the total Cost Estimate, as specified in Government Code 66499.3 (b) and approved by the City Engineer, to secure payment to all contractors and subcontractors performing work on said Improvements and all persons furnishing labor, materials or equipment to them for said Improvements. Payment Security shall be in the form of a bond naming the City of Tulare as obligee, or a certificate of deposit made payable only to the City of Tulare, an irrevocable letter of credit in favor of the City of Tulare, or cash. No reduction in Payment Security shall be allowed prior to the City’s recordation of a Notice of Completion, and prior to the passage of the time within which claims of lien are required to be recorded as stipulated in Government Code Section 66499.7 (h). 10) Damage Prior to Final Acceptance. Any damage to the improvements occurring prior to final acceptance by the City shall be repaired or replaced by Subdivider before any securities are released.

Final acceptance by City shall not occur until damage has been repaired to prior and agreed upon condition.
11) Remedy of Defects. Subdivider shall remedy any defective work, labor or materials related to the Improvements, and shall pay City for any damage to the Improvements resulting therefrom, which occur within a period of one year from the date of final acceptance of the Improvements by City. Prior to final acceptance of the Improvements by City, a warranty/maintenance bond or certificate of deposit shall be provided by Subdivider, as shown in Exhibit “A”, and shall be released one year following final acceptance, less any amount required to remedy defective work. 12) Indemnification. Subdivider shall be obligated as follows:
a) To the furthest extent allowed by law, Subdivider shall indemnify, hold harmless and defend City and each of its officers, officials, employees, agents and volunteers from any and all loss, liability, fines, penalties, forfeitures, costs and damages (whether in contract, tort or strict liability, including but not limited to personal injury, death at any time, and property damage) incurred by City, Subdivider or any other person, and from any and all claims, demands and actions in law or equity (including attorney's fees, litigation and legal expenses incurred by City or held to be the liability of City, including plaintiff’s or petitioner’s attorney’s fees if awarded, in connection with City’s defense of its actions in any proceeding), arising or alleged to have arisen directly or indirectly out of performance or in any way connected with: (i) the making of this Agreement; (ii) the performance of this Agreement; (iii) the performance or installation of the Improvements by Subdivider and Subdivider’s employees, officers, agents, contractors or subcontractors; (iv) the design, installation, operation, removal or maintenance of the work or Improvements; or (v) City’s granting, issuing or approving use of this Agreement.
b) Subdivider’s obligations under the preceding sentence shall apply regardless whether City or any of its officers, officials, employees or agents are negligent, but shall not apply to any loss, liability, fines, penalties, forfeitures, costs or damages caused solely by the gross negligence or willful misconduct of City, its officers, officials, employees, agents or volunteers.

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Subdivision Agreement 6
Final Map of OAKCREST PHASE 1
c) If Subdivider should subcontract all or any portion of the work to be performed under this Agreement, Subdivider shall require each subcontractor to indemnify, hold harmless and defend City and each of its officers, officials, employees, agents and volunteers in accordance with the terms of paragraphs “a)” and “b)” of this Section.
13) Insurance. Throughout the life of this Agreement, Subdivider shall pay for and maintain in full force and effect all policies of insurance described in this Section with an insurance company(ies) either (i) admitted by the California Insurance Commissioner to do business in the State of California and rated not less than "A-VII" in Best's Insurance Rating Guide, or (ii) authorized by City’s Risk Manager.

Insurance requirements, including coverage types and amounts, are attached hereto in Exhibit “D”.

If at any time during the life of the Agreement or any extension, Subdivider fails to maintain the required insurance in full force and effect, the City Engineer, or his/her designee, may order that Subdivider, or its contractors or subcontractors, immediately discontinue any further work under this Agreement and take all necessary actions to secure the work site to insure that public health and safety is protected.

All payments due or that become due to Subdivider shall be withheld until notice is received by City that the required insurance has been restored to full force and effect and that the premiums therefore have been paid for a period satisfactory to City. Any failure to maintain the required insurance shall be sufficient cause for City to terminate this Agreement.

Evidence of Insurance provided by Subdivider and his/her/its insurer shall clearly state that termination or suspension of insurance coverage may not occur until at least thirty (30) days following written notice to the City of the intent to terminate or suspend coverage. 14) Compaction and Materials Testing. Compaction and other materials testing performed for determination of compliance with Public Works Standards shall conform to City of Tulare Design Guidelines, Public Improvement Standards, and Technical Specifications. Materials testing shall at all times remain under the review of the City Engineer who may determine additional test procedures, and additional locations to be tested. All materials testing for improvement work within the public easements and rights-of-way shall be ordered and paid for by Subdivider. 15) Inspections. City shall inspect all Improvements. All Improvements shall be performed and completed in strict accordance with the approved construction plans for said work on file with the City Engineer and City of Tulare Design Guidelines and Public Improvement Standards. In the event there are no applicable Design Guidelines and Public Improvement Standards it is agreed that the same shall be performed and completed in accordance with the standards and specifications of the California Department of Transportation.
16) Compliance with Law. In performing obligations set forth in this Agreement, Subdivider shall comply with all applicable laws, regulations, and rules of all local, state and federal governmental agencies having jurisdiction including, without limitation, applicable federal and state labor standards and environmental laws and regulations. Subdivider shall comply with the codes or ordinances of City including the Tulare Municipal Code, City Charter, and Building Codes. 17) Prevailing Wages. Subdivider shall:

a) be required to pay, and shall cause its contractor and subcontractors to pay, prevailing wages for the construction of:
i) those specific Improvements for which Subdivider receives credits or reimbursements as identified in Exhibit “B”, if any, and
ii) those Improvements, if any, that are “public works” under Chapter 1, Part 7, Division 2 of the California Labor Code, including Section 1720(a) (collectively, the “PW Improvements”).

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Subdivision Agreement 7
Final Map of OAKCREST PHASE 1
18) Enforcement of Obligations. City may enforce this Agreement in any manner available at law or in equity, including, but not limited to, reversion to acreage. 19) Limitations of Legal Acts. Except as provided by the Section entitled “Attorney’s Fees and Legal Expenses,” in no event shall the City, or its officers, agents or employees, be liable in damages for any breach or violation of this Agreement, it being expressly understood and agreed Subdivider’s sole legal remedy for breach or violation of this Agreement by City shall be a legal action in mandamus, specific performance or other injunctive or declaratory relief to enforce the provisions of this Agreement.
20) Attorney’s Fees and Legal Expenses. If either party is required to commence any proceeding or legal action to enforce any term or condition of this Agreement, the prevailing party in such proceeding or action shall be entitled to recover from the other party its reasonable attorney's fees and legal expenses.
21) Obligation Running With Land. This Agreement shall burden the Subject Property described and constitute a covenant running with the land for the benefit of City and shall be binding upon the successors, transferees, and heirs of Subdivider. Subdivider consents to the recordation of this Agreement with the Tulare County Recorder.
22) Waiver. The waiver by either party of a breach by the other of any provision of this Agreement shall not constitute a continuing waiver or a waiver of any subsequent breach of either the same or a different provision of this Agreement. No provisions of this Agreement may be waived unless in writing and signed by all parties to this Agreement. Waiver of any one provision herein shall not be deemed to be a waiver of any other provision herein.
23) Ambiguities or Uncertainties. Any ambiguities or uncertainties herein shall be equally and fairly interpreted and construed without reference to the identity of the Party or Parties preparing this Agreement, on the express understanding and agreement the Parties participated equally in the negotiation and preparation of the Agreement, or have had equal opportunity to do so. Accordingly, the Parties hereby waive the benefit of California Civil Code §1654 and any successor or amended statute, providing that in cases of uncertainty, language of a contract should be interpreted most strongly against the Party who caused the uncertainty to exist. 24) Severable Provisions. The provisions of this Agreement are severable. The invalidity or unenforceability of any one provision in this Agreement shall not affect the validity or enforceability of the other provisions, which shall remain in full force and effect. 25) Release of Conditions. The conditions and obligations of this Agreement shall remain in full force and effect until such time as City Engineer issues a Notice of Completion finding the conditions and obligations of this Agreement have been fully satisfied and are no longer required for public health and safety reasons and thereafter records such Notice of Completion with the Tulare County Recorder. 26) Venue. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the State of California. Venue shall be Tulare County, California. 27) Fees Due Prior to Recordation. The fees due to the City set forth in Exhibit “C”, attached hereto and incorporated herein by this reference, shall be paid in full prior to recordation of the final map. * * * *

10.9 Consent Page 14
Subdivision Agreement 8
Final Map of OAKCREST PHASE 1
IN WITNESS WHEREOF, the Parties hereto have duly executed this Agreement.

CITY OF TULARE D.R. Horton CA3, Inc
a Municipal Corporation
By: By:

Marc Mondell, City Manager
Name:

Title:

ATTEST:

Chief Deputy Clerk and Clerk of the Council
Of The City of Tulare
(Attach Notary Acknowledgments)

10.9 Consent Page 15
Subdivision Agreement 9
Final Map of OAKCREST PHASE 1
A Notary Public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

State of California )
)
County of Tulare )
On __________________ before me, ____________________________, Notary Public, personally appeared __________________________________ who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

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

WITNESS my hand and official seal.
___________________________________
Signature of Notary Public

10.9 Consent Page 16
Subdivision Agreement 10
Final Map of OAKCREST PHASE 1

SUBORDINATION

The undersigned as holder of the beneficial interest in and under that certain Deed of Trust recorded on { , 20 }, in the office of the Tulare County Recorder, as Document No. {Doc. No. } of which the Deed of Trust in, by and between {Full Name of Trustor}, as Trustor, {Full Name of Trustee}, as Trustee and {Full Name of Beneficiary}, as Beneficiary, hereby expressly subordinates said Deed of Trust and its beneficial interest thereto to the foregoing {Insert full name of Agreement, e.g. Subdivision Agreement for the Final Map of [including Addendum to Subdivision Agreement for Rights of Way Acquisition]}.

DATED: ____________________, 20___

BENEFICIARY

By: ________________________________________

Print Name: ________________________________________
Title: ________________________________________

(Beneficiary to print/type document information, Name, Title and attach Notary Acknowledgment)

10.9 Consent Page 17
Subdivision Agreement 11
Final Map of OAKCREST PHASE 1
A Notary Public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

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

WITNESS my hand and official seal.
___________________________________
Signature of Notary Public

10.9 Consent Page 18
* For a single combined performance and payment bond, bond amount shall equal the algebraic sum of the performance and payment bond amounts listed above. ** Maintenance bond is required at the time the improvements are accepted by the City.

Performance Bond Amount*
(10% of Completed Work + 100% of Uncompleted Work) $3,806,242.69 Payment Bond Amount*
(50% of Uncompleted Work) $1,903,121.35
Maintenance Bond Amount**
(10% of Required Improvements ) $380,624.27
EXHIBIT "A"
Estimated Improvement Costs & Security Requirements
Oakcrest Sub. Agre. Calcs
Bond Type Required Bonding
Amount
OAKCREST PHASE 1

10.9 Consent Page 19
Item
Total Estimated
Cost of Oversize
Improvements
Street Oversize Improvements, including but not limited to: $74,621.85 Street Name: Tulare Avenue
Material Cost for Supplemental Roadway Excavation (12" vs 19.2") $5,776.02 Material Cost for Supplemental Aggregate Base Material (8" vs 13.2") $38,620.83 Material Cost for Supplemental Asphalt Concrete Material (4" vs 6") $30,225.00 Supplemental Right-of-way Dedication (x s.f. vs y s.f.): N/A Traffic Signal Improvements: N/A $0.00
Other: N/A $0.00
Sanitary Sewer System Improvements, including but not limited to: $0.00 Street Name: None
Material Cost for Supplemental Sewer Main Size: N/A $0.00 Material Cost for Supplemental Sewer MH Size (Type II vs Type I):N/A $0.00 Lift Station Improvements: N/A $0.00
Force Mains: N/A $0.00
Storm Drain System Improvements, including but not limited to: $ 191,684.62 Street Name: Tulare Avenue/Cromley Street
Regional storm drain mains: N/A $0.00
Regional storm drain manholes : N/A $0.00
Ponding Basin (Land Cost, Excavation, Fencing, Frontage Improvements) $191,684.62 Lift Station Improvements: N/A $0.00
Force Mains: N/S $0.00
Water System Improvements, including but not limited to: $20,051.51 Street Name: Tulare Avenue
Material Cost for Supplemental Water Main Size (8" to 12") $13,600.80 Material Cost for Supplemental Water Appurtenances (8" to 12") $6,450.70 Well/Storage Tank Site (Land Cost, Frontage Improvements): N/A $0.00 Total Estimated Oversize Costs $286,357.98
EXHIBIT "B"
Estimated Oversize Improvement Costs
OAKCREST PHASE 1
Oakcrest Sub. Agre. Calcs

10.9 Consent Page 20
Account No.

Transaction No. R/C No. Description of Charge Quantity Unit Cost Total Amount 001-3247-001 1391 S-29 Public Inspection Fee 1 LS $82,174.85 010-3265 3060 Backflow Test 5 $65.00 $325.00
010-3270-3 3073 Water Pressure Test 1 $175.00 $175.00
010-3270-004 3074 Water Purity Sample 5 $56.00 $280.00
015-3247-004 3374 Video Inspection of SD Main (per/LF) $0.52 $0.00 015-3247-004 3374 Video Inspection of SS Main (per/LF) $0.52 $0.00 014-3267 3430 Sewer Tap $175.00 $0.00
010-3262 3040 Construction Water $0.00
015-3265 3420 Sewer Front Foot 1300 $26.00 $33,800.00
010-3265 3060 Water Front Foot $0.00
001-3265 9260 Street Front Foot $0.00
001-3252-002 1472 S-37 Benefit District Creation $0.00
015-260-047 9260 Del Lago - Hillman St $0.00
001-260- 9260 Storm Drain Benefit District $0.00
001-260 9260 T.I.D. Benefit District $0.00
001-260-053 9260 T.I.D. Ditch Piping $0.00
001-3249- 141 Storm Drain Acreage $0.00
001-260-055 9260 Off-site Street Improvements $0.00
$0.00
030-271-018 9520 Street Trees (per lot) $0.00
001-3266-000 1611 Street Signs (Street Names) 12 $178.68 $2,144.16 001-3120-2 1252 Street Easement/Abandonment $0.00
TOTAL $118,899.01
LESS PREVIOUSLY PAID $0.00
LESS CREDITS $0.00
AMOUNT DUE $118,899.01
Front Foot Fees
Benefit Districts
In-Lieu Fees
Non-Bonded Improvements
Other
EXHIBIT "C"
Oakcrest Sub. Agre. Calcs
Inspection, Testing and Construction:

PAID $0.00
FEES PAID ON 2/24/2021 OAKCREST PHASE 1

10.9 Consent Page 21
Coverage Afforded Limits of Liability
Worker’s Compensation: Statutory
Commercial General Liability Insurance Including:
a) Products & Completed Operations
b) Blanket Contractual
c) Explosion, Collapse & Underground Hazard
Automobile Liability Insurance including:
a) Non-owned
b) Leased
c) Hired Vehicles
$2,000,000 Bodily Injury and
Property Damage, Combined Single
Limit
$2,000,000 Bodily Injury and
Property Damage, Combined Single
Limit
EXHIBIT "D"
Minimum Insurance Requirement, Converge Types, and Amounts OAKCREST PHASE 1
Oak Crest

10.9 Consent Page 22
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Human Resources
Submitted by: Janice Avila, Human Resources Director
Agenda Title: Rejection of Claim for Damages

RECOMMENDED ACTION
Reject the liability claim for damages filed on May 30, 2023, by Attorney Derek P. Wiseheart on behalf of the Estate of Jesse Garcia; Amy Smith obo Jryden G., a minor; Jesse Garcia (Father); Monica Garcia (Mother), FR 100720.

SUMMARY
On May 30, 2023, the City received a liability claim for damages form filed by Attorney Derek P. Wiseheart on behalf of the Estate of Jesse Garcia; Amy Smith obo Jryden G., a minor; Jesse Garcia (Father); Monica Garcia (Mother). The claim is relating to an officer involved shooting on December 1, 2022 at or near Cartmill Avenue and N. West Street in Tulare. The claim names the City of Tulare and the County of Tulare and for the wrongful death of Jesse Garcia and violation of his civil rights. The amount of the claim is an unlimited civil case exceeding $10,000.

The claim has been filed with the Central San Joaquin Valley Risk Management Authority (RMA), and they have recommended that the claim be rejected and staff be directed to notify the claimant’s attorney through a Notice of Rejection of Claim.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact associated with this action.

LEGAL REVIEW
This item was reviewed by the RMA Attorney and City Attorney.

ALTERNATIVE ACTION

1. Approve

2. Deny

3. Table

ATTACHMENTS

1. Claim for Damages
Reviewed/Approved:

Item #: 10.10
Consent

10.10 Consent Page 1

10.10 Consent Page 2 ATTACHMENT 1

10.10 Consent Page 3

10.10 Consent Page 4

10.10 Consent Page 5

10.10 Consent Page 6

10.10 Consent Page 7

10.10 Consent Page 8

10.10 Consent Page 9

10.10 Consent Page 10

10.10 Consent Page 11

10.10 Consent Page 12
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: City Manager
Submitted by: Chief Deputy City Clerk Melissa Hermann
Agenda Title: Library Board Appointment

RECOMMENDED ACTION
Confirm the mayor’s appointment of Donna Schauland to the Library Board with a term ending June 30, 2026.

SUMMARY
The Library Board was established pursuant to California Education Code § 18910 which states that a public library shall be managed by a board of library trustees, consisting of five members, to be appointed by the mayor with the consent of the Council. The Board advises staff and Council on all matters relating to library services. Members serve three-year terms.

The Board meets at 4:00 p.m. on the third Wednesday of each month at the Tulare Public Library.

Donna Schauland’s term expires on June 30, 2023. This term expiration was included on the City of Tulare Local Appointments List for 2023 which was posted on the City’s website in December 2022. The mayor was provided five applications of those interested in serving on the Library Board. Following review, the mayor has selected Donna Schauland to continue to serve on the Board. This selection must be confirmed by the Council.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact associated with this action.

LEGAL REVIEW
This item does not require legal review.

ALTERNATIVE ACTION

1. Approve with changes

2. Deny - The mayor will need to select another appointment from the applicants or request staff to solicit additional applications with a specific deadline. This will cause the Library Board to have a vacancy for an unknown period.

3. Table - This will cause the Library Board to have a vacancy for an unknown period.

ATTACHMENTS

1. Application of Selected Applicant
Reviewed/Approved:

Item #: 10.11
Consent

10.11 Consent Page 1

10.11 Consent Page 2 ATTACHMENT 1
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Office of Safety, Compliance, & Facilities
Submitted by: Manuel Correa, Safety, Compliance, & Facilities Officer Agenda Title: Electric Vehicles Contract Amendment

RECOMMENDED ACTION
Authorize the City Manager or his designee to approve amendments to the electric vehicle grant from the San Joaquin Valley Air Pollution Control District (SJVAPCD) and replace eight electric vehicles to eight street legal electric golf carts.

SUMMARY
On June 15, 2022, the City Council approved staff to apply for a grant and purchase electric powered vehicles for the year 2020-2021. Staff intended to apply for grant funding to replace gasoline powered light vehicles that have reached the end of useful life with hybrid vehicles.

The grant was $60,000 ($20,000 per vehicle) for fiscal 2020-2021 and $100,000 ($20,000 per vehicle) for 2021-2022.

After placing the order for the eight vehicles, the City received an email from Ford stating that due to the vehicles demand and shortage of the electric motors, they will delay the delivery. No revised delivery date was provided. Staff contacted SJVAPCD to explain the situation due to getting close to the expiration of the contract. SJVAPCD informed staff that the City can process an amendment to the contract before it expires.

After reviewing the SJVAPCD light duty electric vehicle list, staff found 2023 golf cart Kandi that will be assigned to the following Departments and help reduce the usage of gasolinepowered vehicles:

Contract # Vehicle Replace with Assigned to
G-115509 Ford Escape PHEV 2023 Kandi Cart 6P LSV PW WWTP* G-115511 Ford Escape PHEV 2023 Kandi Cart 6P LSV PW WWTP* G-115512 Ford Escape PHEV 2023 Kandi Cart 6P LSV PW WWTP* G-127162 Ford Interceptor Utility Hybrid 2023 Kandi Cart 6P LSV PD G-127163 Ford Interceptor Utility Hybrid 2023 Kandi Cart 6P LSV FD/Parks G-127164 Ford Interceptor Utility Hybrid 2023 Kandi Cart 6P LSV OSCF CE G-127165 Ford Interceptor Utility Hybrid 2023 Kandi Cart 6P LSV OSCF CE G-127166 Ford Interceptor Utility Hybrid 2023 Kandi Cart 2P LSV OSCF CE *PW WWTP will replace 3 gas vehicles

FISCAL IMPACT & FUNDING SOURCE(S)
City will pay for the carts; SJVAPCD will refund the City of Tulare.

LEGAL REVIEW
No legal review needed.

Item #: 10.12
Consent

10.12 Consent Page 1

ALTERNATIVE ACTION

1. Approve with changes

2. Deny

3. Table

ATTACHMENTS

1. Invoice
Reviewed/Approved:

10.12 Consent Page 2

10.12 Consent Page 3 ATTACHMENT 1

10.12 Consent Page 4
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Engineering Services - Engineering
Submitted by: Michael Miller, City Engineer
Agenda Title: Farrar Estates Phase 1 Subdivision Agreement Renewal

RECOMMENDED ACTION
Approve subdivision improvement agreement renewal for Phase 1 of the Farrar Estates Subdivision for recordation.

SUMMARY
Planning Commission Resolution No. 5355, adopted on December 23, 2019, approved the tentative map for the Farrar Estates Subdivision located along the north side of Tulare Avenue (State Route 137) west of Morrison Street. The overall subdivision comprises approximately

76.5 acres consisting of 360 lots and is being developed in four phases. Phase 1 of the Farrar Estates Subdivision consists of 99 single-family residential lots. A copy of Resolution 5355 and an exhibit showing Phase 1 are attached for reference.

In conjunction with the approval of the subdivision final map for Phase 1 of the Farrar Estates subdivision, the City and the developer, Woodside 06N, LP, entered into a subdivision improvement agreement. The agreement provided a one-year term for the developer to complete the subdivision improvements, with provisions for an automatic one-year extension upon request and subject to the City Engineer’s review and approval of the sufficiency of the performance and payment securities provided. The one-year extension was approved, and the developer has since completed the majority of the on-site improvements. Offsite improvements consisting of intersection improvements at Tulare Avenue (State Route 137) and Morrison Street, frontage improvements along Tulare Avenue, and improvements to Morrison Street remain to be completed. These improvements are all dependent upon Caltrans review and approval of the plans and specifications for the Tulare Avenue and Morrison Street intersection improvements. These items are currently under expedited review by Caltrans, with an anticipated construction permit approval date in September.

It is necessary for the Developer to renew the subdivision improvement agreement to provide additional time to complete the improvements. A new subdivision agreement subject to City Council approval is required. Staff has reviewed the performance and payment securities originally posted by the Developer and has verified that they are still valid and are sufficient to cover the estimated cost of all uncompleted improvements. The attached subdivision improvement agreement is in accordance with the current standard format, which has been reviewed and approved by the City Attorney.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact associated with this action.

LEGAL REVIEW
The subdivision agreement has been approved as to form by the City Attorney.

Item #: 10.13
Consent

10.13 Consent Page 1

ALTERNATIVE ACTION

1. Approve with changes: developer would continue to operate under the existing subdivision agreement until a new agreement is in place.

2. Deny: developer would continue to operate under the existing subdivision agreement.

3. Table: developer would continue to operate under the existing subdivision agreement until a new agreement is in place.

ATTACHMENTS

1. Planning Commission Resolution No. 5355

2. Farrar Estates Phase 1 Exhibit

3. Subdivision Improvement Agreement
Reviewed/Approved:

10.13 Consent Page 2
RESOLUTION NO. 5355

A RESOLUTION OF THE CITY OF TULARE PLANNING COMMISSION
APPROVING TENTATIVE SUBDIVISION MAP 2019-15-FARRAR AND
CONDITIONAL USE PERMIT 2019-19
WHEREAS, the City of Tulare Planning Commission held a regular meeting on December 23, 2019 to consider a request by Woodside Homes to subdivide approximately 76.5 acres into a 360-lot single family residential subdivision on property located on the west side of Morrison Street between Tulare A venue and the Seminole Avenue alignment (APNs 172-130-020, 172-090-029, 172-110-002, and 172-070-005); and,
WHEREAS, the City of Tulare Planning Commission determined that the proposed subdivision map is consistent with applicable Tulare General Plan; and, WHEREAS, the City of Tulare Planning Commission determined that the design or improvements of the proposed subdivision are consistent with the Tulare General Plan; and,
WHEREAS, the City of Tulare Planning Commission determined that the site is physically suitable for the type of development proposed; and, WHEREAS, the City of Tulare Planning Commission determined that the site is physically suitable for the proposed density of the development; and WHEREAS, the City of Tulare Planning Commission determined that the design of the subdivision or the type of improvements are not likely to cause substantial environmental damage or substantial and avoidable injury to fish or wildlife or their habitat; and,
WHEREAS, the City of Tulare Planning Commission determined that the design of the proposed subdivision or the type of improvements will not conflict with easements, acquired by the public at large, for access through or use of the property within the proposed subdivision; and,
WHEREAS, an Initial Study was prepared and found that although the proposed project could have a significant effect on the environment, there will not be a significant environmental impact with the incorporation of mitigation measures; and, Resolution 5355

Page 1 ends

Tentative Subdivision Map-2019-15- Farrar
Conditional Use Permit No. 2019-19

10.13 Consent Page 3 ATTACHMENT 1
WHEREAS, the City of Tulare Planning Commission detennined that a Mitigated Negative Declaration has been prepared in accordance with the California Environmental Quality Act; and,
WHEREAS, the City of Tulare Planning Commission considered the proposed Mitigated Negative Declaration and finds that there is no substantial evidence that the project will have a significant effect on the environment with mitigation measures incorporated; and,
NOW, THEREFORE, BE IT RESOLVED, that the Planning Commission of the City of Tulare makes the following specific findings based on the evidence presented:

1. That the proposed location of the Tentative Subdivision Map is consistent with the policies and intent of the General Plan, Zoning Ordinance, and Subdivision Ordinance.

2. That the proposed location of the Tentative Subdivision Map and the conditions under which it would be built or maintained will not be detrimental to the public health, or welfare, or materially injurious to properties or improvements in the vicinity.

3. That the proposed Tentative Subdivision Map will be in keeping with existing and future land uses on the site.

NOW, THEREFORE, BE IT FURTHER RESOLVED that the Planning Commission of the City of Tulare makes the additional following specific findings based on the evidence presented:
1) That the proposed location of the project is in accordance with the objectives of the Zoning Title and the purposes of the District in which the site is located. 2) That the proposed location of the use and the conditions under which it would operate or be maintained will not be detrimental to the public health, safety, welfare or be materially injurious to properties or improvements in the vicinity. 3) That the proposed conditional use will comply with each of the provisions of the Zoning Title;
4) That the proposed use is consistent with the Tulare General Plan; 5) That the site for the proposed use is adequate in size, shape and location to accommodate the use the district for which it is proposed; BE IT FURTHER RESOLVED, that the Planning Commission hereby approves Tentative Subdivision Map 2019-15 (Farrar) and Conditional Use Permit No. 2019-19, subject to the following:

Resolution 5355 - ----- -- Page 2
Tentative Subdivision Map-2019-15- Farrar
Conditional Use Permit No. 2019-19

10.13 Consent Page 4
1) Final subdivision map proposed to be recorded shall be in substantial conformance with the approved tentative map.
2) Applicant to comply with all mitigation measures within the Initial Study/Mitigated Negative Declaration prepared for the project, which are hereby incorporated as Conditions of Approval.
3) Applicant shall comply with Engineering, Fire Department, Parks, and Solid Waste Division comments/conditions (Attachments V, VI, VII, VIII).
4) An existing oak tree is located on the northern boundary of the proposed development. The oak tree shall be located within a proposed out-lot and preserved in place and maintained in the future by the established Landscape Maintenance District.
5) Adequate permanent or temporary fire protection facilities as approved by the Fire Chief, shall be installed prior to the issuance of any building permits and prior to the storage of combustible materials on site. 6) Final acceptance of the tract shall be contingent upon the subdividers' providing within and/or outside the tract, drainage disposal facilities, as required to receive drainage and dispose for drainage and storm waters from this tract. Said facilities shall be subject to the approval of the Public W arks/Engineering Department.
7) Applicant shall establish a landscape maintenance district prior to the recordation of the final map. All landscape plans within the landscape maintenance district shall be consistent with city standards and approved by the Community and Economic Development Director and/or the City Engineer.
8) Applicant shall record a note on final map indicating that all residential lots are subject to a landscape maintenance district pursuant to the Landscape and Lighting Act.
9) Applicant shall record a document notifying homeowners that the subject property is within a landscape maintenance district.
10) Applicant shall submit four copies of a landscape and irrigation plan consistent with the City's landscape ordinance.
11) Six-foot public utility easements shall be granted along all front yards as required for public utilities.
12) Final subdivision map shall depict all easements.
--- - -- ------ Page3 ----------·- ----
Resolution 5355
Tentative Subdivision Map-2019-15- Fan-ar
Conditional Use Permit No. 2019-19

10.13 Consent Page 5
13) The applicant shall comply with the requirements of the Public Works Director and City Engineer regarding sewage disposal and water supply facilities.
14) All lots shall meet the provisions of the applicable zoning district. 15) Street names shall be consistent with street names approved by the Street Naming Committee, and approved by the Community & Economic Development Director.
16) Applicant to record a "Right to Farm" notice on final map. 17) A 7-foot block wall with backing lot treatment is required along Tulare A venue, Morrison Street and Seminole A venue. Final block wall design is subject to the Community & Economic Development Director's approval.
18) Applicant to comply with San Joaquin Valley Air Pollution Control District regulations regarding dust control during construction. 19) Applicant to comply with San Joaquin Valley Air Pollution Control District Rule 9510 for the final map.
20) Recording of the final map is subject to City Council approval of General Plan Amendment No. 2019-02 and Zone Amendment No. 735.
21) Applicant to provide and locate mailbox clusters as approved by the U.S.

Postmaster, Tulare.
22) The conditions of project approval set forth herein include certain fees, dedication requirements, reservation requirements, and other exactions.

Pnrswmt to Government Code Section 66020(d)(a), these conditions constitute a written notice of the amount of such fees, and a description of the dedications, reservations, and other exactions. The Owner/Developer is hereby notified that the 90-day protest period, commencing from the date of approval of the project, beings as of the date of Planning Commission's conditional approval of the project. If the Owner/Developer fails to file a protest regarding any of the fees, dedication requirements, reservation requirements, or other exactions contained in this notice, complying with all the requirements of Government Code Section 66020, the Owner/Developer will be legally barred from later changing such exactions.
23) Applicant to provide a retaining wall wherever adjacent lot grades exceed six inches.

Resolution 5355 Page4
Tentative Subdivision Map- 2019-15- Farrar
Conditional Use Permit No. 2019-19

10.13 Consent Page 6
Engineering:

STANDARD CONDITIONS OF APPROVAL:

SOILS:

The Subdivider shall submit a preliminary soils report for structural foundation, which shall be prepared by a Registered Civil Engineer based upon adequate soil test borings.

Said report shall be submitted to the City Engineer or Chief Building Official.

The Subdivider shall have the soils investigated and make recommendations as to the correct method of trench backfill for the soils encountered in the subdivision so as to assure 90% relative compaction between the select bedding around the pipe to within 2 feet of the subbase. The top 2 feet shall be compacted to 95% relative compaction.

Compaction tests are required on all trenches. All soils testing shall be performed at the sole cost of the Subdivider. The Subdivider shall establish an account with a licensed and certified soil-testing firm acceptable to the City Engineer prior to the start of construction for compaction testing of trench backfill and fills. The City shall order and direct all compaction tests.

In addition to the requirements stated above, the soils report investigation will also test for environmentally persistent pesticides, in coordination with DTSC, and in accordance with DTSC's 2008 Interim Guidance for Sampling Agricultural Properties (Third Revision).

STREETS:

Street design shall confonn to City of Tulare Design Guidelines and Public Improvement Standards. Street widths and design traffic indices shall be as noted in Attachment "A." The structural section of all streets shall be not less than the minimums requirements of the City of Tulare Design Guidelines and Public Improvement Standards. A greater thickness may be required by soils test results and engineered structural section calculations. The design of the pavement structural section for streets shall be asphalt concrete over aggregate base materials.

R-Value tests shall be taken for the design of all pavement areas to be constructed by this project. The spacing of said R-Value tests shall not be more than 400 feet apart, per linear foot of paving.

All streets shall have the City standard cross section with curb, gutter and sidewalk.

All utility services shall be placed in the streets prior to paving.

Compaction tests are required on all street subgrades. All soil testing shall be performed at the sole cost of the Subdivider.
---------------- Page 5
Resolution 5355
Tentative Subdivision Map-2019-15- Farrar
Conditional Use Permit No. 2019-19

10.13 Consent Page 7
Local street corner bulb connections, 90 degree non-bulb connections, and residential cul-de-sacs shall match curb face radii shown on City Standard Drawings No. 7120, 7121, and 7130 respectively. Radii at proposed right-of-way line shall be consistent with proposed sidewalk configuration.

The centerlines of all streets shall be the continuations of the centerlines of existing streets, or shall be offset at least two hundred (200) feet.

The centerline curve radius for roadway design shall be a minimum of 250 feet for local streets, 600 feet for collector streets, and 1,200 feet for arterial streets. Provision for a smaller radius shall be subject to the approval of the City Engineer.

Street monuments shall be installed at locations as required by the City Engineer.

Driveway widths and spacing shall conform to requirements of City Code and the City of Tulare Design Guidelines and Public Improvement Standards.

Side lines of all lots wherever practicable shall be at right angles or radials to the centerline of the street.

Prope1iy line chamfers or radii are required at all street intersections per the requirements of the City of Tulare Design Guidelines and Public Improvement Standards.

The maximum slope adjacent to the back of any public sidewalk shall not exceed 5: 1 for the first 5 feet. For Landscape and Lighting Act District parcels, the maximum slope between the back of the sidewalk and the wall or fence shall not exceed 10: I.

Turnarounds are required at all dead end streets, except where refuse pickup on lot frontages does not require the refuse collection vehicle to back up.

A ban·icadc and a 2" x 8" rough redwood header shall be provided at dead end streets. As an option, an additional I-foot of paving beyond the required limits of paving may be installed in lieu of a redwood header.

In conformance with Section 8 .24.450 (A) 10 of the City of Tulare Municipal Code, "each street intersection shall be as near to a right angle as practicable." If work by the Subdivider or his contractors render any existing City street to be in a condition unacceptable to the City Engineer, or his authorized representatives, said street must be restored to a condition as good as or better than before the development's construction activities began. Said repair work must be completed within 2 weeks of the damage having occurred, or in accordance with a schedule authorized by the City Engineer. Thenceforth, the Subdivider shall maintain the street in its repaired state for the duration of the development's construction activities.

Resolution 5355 --------• --- -- --- Page6 -------- - -------- Tentative Subdivision Map- 2019-15- Farrar
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The City shall reimburse the Subdivider for oversize costs for any facilities designated "masterplan facilities" by the City Engineer, subject to review and approval of costs prior to installation. All work identified as "oversize improvements" must be performed at prevailing wage rates to be digible for reimbursement. Within 90 days following the notice of completion of the project, the Subdivider shall file with the City Engineer a financial statement, in the form specified by the City Engineer, stating and supporting the cost of constructing the oversize improvements. If the financial statement is not filed within this time period, the Subdivider shall not be eligible for any reimbursements.

Oversize payments will be made in accordance with a separate oversize reimbursement agreement to be executed after completion of all subdivision improvements. Payment will be subject to the availability of funds. The City reserves the right to reduce the reimbursable cost if deemed excessive by the City Engineer.

UTILITY RELOCATIONS AND UNDERGROUNDING REQUIREMENTS:

The Subdivider shall be responsible for all costs associated with the removal, relocation and undergrounding of utilities as necessary to accommodate installation of the required public improvements. All utility lines, including but not limited to electric, communications, street lighting and cable television, shall be required to be placed underground in accordance with Section 8.24.500 (M) of the City of Tulare Municipal Code. The cost of such relocations and undergrounding shall be included in the subdivision bonds.

SANITARY SEWERS:

Sanitary sewers shall be designed and constructed in accordance with the City of Tulare Design Guidelines and Public Improvement Standards.

Sewer laterals shall be installed to the property lines of all lots before the streets are surfaced. Laterals shall be located in accordance with the City of Tulare Design Guidelines, unless otherwise approved to accommodate driveway approach locations.

All sewer lines shall pass both mandrel and air pressure tests, and shall be subject to video inspection by the City. The cost of one video inspection of the Development's entire sewer line improvements shall be paid prior to recordation of the final map at the rate established at the time of recordation of the final map. The cost of any additional video inspections required shall be paid at the rate established at the time of inspection.

The City shall reimburse the Subdivider for oversize costs for any facilities designated "masterplan facilities" by the City Engineer, subject to review and approval of costs prior to installation. All work identified as "oversize improvements' must be performed al prevailing wage rates to be eligible for reimbursern.enl. Within 90 days following the notice of completion of the project, the Subdivider shall file with the City Engineer a financial statement, in the form specified by the City Engineer, stating and supporting the cost of constructing the oversize improvements. If the financial statement is not filed within this time period, the Subdivider shall not be eligible for any reimbursements.

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Oversize payments will be made in accordance with a separate oversize reimbursement agreement to be executed after completion of all subdivision improvements. Payment will be subject to the availability of funds. The City reserves the right to reduce the reimbursable cost if deemed excessive by the City Engineer.

STORM DRAINAGE:

The storm drain system shall be designed and constructed in accordance with the City of Tulare Design Guidelines and Public Improvement Standards.

All pipe sizes where necessary shall be adjusted to carry the design flow at the final design slope.

All gutter runs shall be limited to 1000 feet by installing pipe and storm water inlets.

The minimum slope around curb returns shall be 0.64%.

All storm drain lines shall be subject to video inspection by the City. The cost of one video inspection of the Development's entire storm drain line improvements shall be paid prior to recordation of the final map at the rate established at the time of recordation of the final map. The cost of any additional video inspections required shall be paid at the rate established at the time of inspection.

The City shall reimburse the Subdivider for oversize costs for any facilities designated "masterplan facilities" by the City Engineer, subject to review and approval of costs prior to installation. All work identified as "oversize improvements" must be performed at prevajline- wage rat s l be eligible fo.r reimbursement. Within 90 days following the notice of completion of the project, the Subdivider shall file with the City Engineer a financial statement, in the form specified by the City Engineer, stating and supporting the cost of constructing the oversize improvements. If the financial statement is not filed within this time period, the Subdivider shall not be eligible for any reimbursements.

FIRE HYDRANTS:

Fire hydrants are to be located as required by the Fire Chief and City Engineer.

EASEMENTS:

Easements will be required for all utilities outside of dedicated rights-of-way. Six-foot Public Utility Easements will be required along all street frontages.

The Subdivider shall submit to the City of Tulare a title report for areas outside of the parcel to be developed where easements are to be dedicated for City utilities.

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WATER SUPPLY:

Water mains shall be designed and constructed in accordance with the City of Tulare Design Guidelines and Public Improvement Standards.

Water services shall be installed to the property line of all lots before the streets are surfaced. Services shall be located- in accordance with the City of Tulare Design Guidelines. The minimum horizontal distance between outside of pipe to outside or pipe for water services and sewer laterals shall be 10 feet.

The Engineer shall propose locations for water services that will accommodate ultimate driveway approach locations.

Individual 1" polyethylene water services with meter boxes and meter idlers per City standards shall be installed to all single-family residential lots.

The City shall reimburse the Subdivider for oversize costs for any facilities designated "masterplan facilities" by the City Engineer, subject to review and approval of costs prior to installation. All work identified as "oversize improvements" must be performed at prevailing wage rates lo be eligible for reimbursement. Within 90 days following the notice of completion of the project, the Subdivider shall file with the City Engineer a financial statement, in the form specified by the City Engineer, stating and supporting the cost of constructing the oversize improvements. If the financial statement is not filed within this time period, the Subdivider shall not be eligible for any reimbursements.

Pressure, leakage, and purity tests are required on all City water system installations at the sole cost of the Subdivider.

STREET NAMES:

Street names shall be approved by the Planning Director.

Street name sign posts shall be installed at each intersection as required by the City Traffic Engineer, and the Subdivider shall pay for the new street name signs and mounting hardware prior to recordation of the final map, at the rate established at the time of recordation of the final map. Actual installation of the street name signs shall be completed by City personnel at such time that the development reaches a sufficient state of completion.

TRAFFIC SIGNS:

Types, sizes and locations of traffic signs shall be as required by the City Traffic Engineer and City standards.
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PAVEMENT DELINEATION:

The Subdivider shall install and/or replace traffic stnpmg, pavement markers, and pavement markings as required by the City Traffic Engineer.

STREET LIGHTS AND ELECTRICAL SERVICE:

The Subdivider must make provisions for the underground installation of electrical services and street lighting. Pole type shall be marbelite. Fixture type shall be LED unless otherwise approved by City Engineer. Design of the street lighting system shall comply with the City of Tulare Design Guidelines and Public Improvement Standards, and shall be subject to the approval of the City Engineer. The cost of the systems shall be included in the subdivision bonds.

GAS SERVICE:

The Subdivider must make provisions for the installation of a gas distribution system in all streets and at the sizes determined by the Southern California Gas Company.

PRIVATE IRRIGATION PIPELINES:

Existing private inigation pipelines will need to be removed within street right of ways.

IRRIGATION CANALS:

Other than TID's Main Canal, if any portion of an existing irrigation canal (including ditch banks and maintenance access roads) falls within the development, said ditch shall be piped, relocated, or abandoned in accordance with Section 8.24.500 (H) of the City of Tulare Municipal Code and shall be so designated on the plan drawings. The proposed method of piping shall be shown on one of the master plans, if full piping does not occur within the first phase. The TIO Main Canal can be left open, with the installation of fencing and an adjacent 25' wide alley or multi-use trail, as approved by the City and TIO.

TELEPHONE/CABLE:

The Subdivider must make provisions for the installation of underground telephone and cable service.

EXISTING STRUCTURES:

Any existing structures within the subdivision boundary shall be removed.

WELLS:

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Any existing wells on the site shall be abandoned and sealed in accordance with City standards.

ELEVATIONS:

Any elevations shall be based on the official City of Tulare datum.

GENERAL CONDITIONS:

All design and construction shall be in accordance with all applicable City Standards, Specifications, Ordinances, and Standard Operating Procedures, unless specifically modified elsewhere in these conditions. These engineering considerations are intended to deal with major issues apparent to this office while reviewing this tentative map. Nothing in these conditions precludes our office from applying other conditions/modifications necessary for good design, operation, and maintenance of existing and future City facilities, as might become apparent during design review and/or construction.

A City encroachment permit is required for any work to be performed within existing City rights-of-way or easements. A traffic control plan subject to the approval of the City Engineer is required for any work that will impact existing roadways. Encroachment permits may also be required by the State, Tulare Irrigation District and/or Union Pacific Railroad for any work impacting their rights-of-way, easements or facilities.

ADDITIONAL REQUIREMENTS.

Submit closures and tabulation of areas (square feet) of all lots within the subdivision. A blue line area shall also be submitted.

Provide the City of Tulare with three (3) prints of the final map of the subdivision, and three (3) prints of the improvement drawings for final checking.

Following approval of the final map, provide the City of Tulare with an electronic copy.

Following approval of the improvement drawings, provide the City of Tulare with one reproducible copy, four ( 4) prints and an electronic copy. This shall be done prior to scheduling any pre-construction conferences or commencing any improvements.

Submit to the City of Tulare a title report for the parcel(s) to be developed.

The Subdivider's engineer will be required to certify in writing that all lot grading has been performed in accordance with the approved lot-grading plan prior to issuance of any building permits.

Prior to the start of construction, a meeting will be called by the City Engineer with the Subdivider, Contractor and all concerned including utility companies to coordinate and schedule work in order to avoid all possible delays due to conflicts of operation and to Resolution 5355 ------- Page11
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guarantee that all City requirements are met. The Contractor shall perform no construction in the field until after this meeting.

This project involves construction activity including clearing, grading and excavation which may require the filing a Notice of Intent with the State Water Resources Control Board under the General Permit to discharge storm water associated with construction activity, the preparation of a storm water pollution prevention plan, and monitoring program.

Prepared By: Jan Bowen, Senior Engineer
Approved By: Michael W. Miller, City Engineer
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ATTACHMENT "A"
The engineering considerations checked below shall be made a condition of approval of the subject subdivision.
1) A master plan for street layout for the entire development shall be submitted for approval prior to approval of any portion thereof.
2) Roadway design criteria shall be as indicated below. Structural section design shall be based upon the indicated traffic index, but shall not be less than the minimum requirements of the City of Tulare Design Guidelines and Public Improvement Standards:

Sidewa
Traffic lk Sidewalk
Roadway Classification Index Width Configuration
a) Seminole Ave. 72 ft Collector 6.5 5 ft Parkway
b) Morrison St. 72 ft Collector 6.5 10 ft Class 1 Bike Path Interior Local Parkway (typical),
c) Streets 56 ft Local 5.0 5 ft meandering for
linear park spaces
d) Cul-de-sacs 52 ft Cul-de- 4.5 5 ft Parkway sac
e) Tulare Ave. (SR- Per Caltrans Requirements 6 ft
137) Parkway
■ The Subdivider shall be responsible for the following minimum improvements to existing Arterial streets:
■ Full paveout from lip of gutter to the existing edge of pavement:

Tulare Avenue (State Route 137)
■ Provide a pavement transition from the existing roadway crosssection to the new roadway cross-section , of a width and length as approved by the City Traffic Engineer
■ Other: Additional as required by Caltrans (SR-137).
■ The Subdivider shall be responsible for the following minimum improvements alpng existing non-arterial streets adjacent to this development:
■ Full paveout, from lip of gutter to the existing edge of pavement:

Morrison Street.

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■ Reconstruction of the following portions of existing pavement:

Full depth reconstruction of the west half of Morrison Street. ■ Rehabilitation of the following portions of existing pavement, by methods approved by the City Engineer: 2-inch grind and overlay of the remaining east side of Morrison Street.
3) Backing lot treatment with common area landscaping, irrigation and block wall improvements shall apply to the following frontages: Seminole Avenue, Morrison Street and Tulare Avenue (State Route 137).
4) Waiver of direct access rights shall be provided as follows: Seminole Avenue, Morrison Street, Tulare Avenue (State Route 137). 6) The development shall incorporate the following bicycle/pedestrian facilities :

Class 1 Bike Path along Morrison Street. Class 1 Bike Path shall be consistent with City Standard Drawing No. 7080.
7) As the project develops, each phase of the development shall incorporate the Transportation Mitigation Measures identified in the Mitigated Negative Declaration
8) The proposed development is included in Landscape & Lighting Assessment District No. 2005-06. The district was established for the maintenance of common area landscaping, common area irrigation systems, common area block walls, street trees, street lights and local streets. Dedication to the City is required for all landscape and common area lots to be maintained by the Landscape & Lighting District. A new landscape and lighting assessment district shall be established for maintenance of the project drainage basin. park areas. and Class 1 trail along the project's Morrison Street frontage.
9) A landscape & irrigation master plan for all phases of the subdivision shall be submitted with the initial phase to assist City staff in the formation of the Landscape & Lighting District. The landscape & irrigation master plan shall be approved by the Director of Parks and Community Services a minimum 75 days before approval of the final map or approval of the improvement plans (whichever comes first).
10) A master plan for sanitary sewer for the entire development shall be submitted for approval prior to approval of any portion of the system. 11) The sanitary sewer alignments shall be 6 feet north and/or east of street centerline, unless other alignments are approved by the City Engineer. 12) A master plan for storm drainage for the entire development shall be submitted for approval prior to approval of any portion of the system. 13) A grading/drainage plan prepared by a Registered Civil Engineer or Licensed Architect and subject to approval by the City Engineer shall be submitted. The plan shall include existing and proposed contours, and detail the means of collection and disposal of storm water runoff from the site and adjacent road frontages in such a manner that runoff is not diverted --------
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to adjacent property. On-site retention of storm water runoff is ■ required D not required.

A letter verifying that lot grading wa.s completed in accordance with the approved grading/ drainage plan shall be prepared by a Registered Civil Engineer or Licensed Architect and submitted to the City Engineer prior to the issuance of a notice of completion. The Engineer or Architect shall affix their stamp and seal to the letter.
14) The storm drain alignments shall be 11 feet south and/or west of centerline unless other alignments
are approved by the City Engineer.
15) A master plan for water for the entire development shall be submitted for approval prior to approval of any portion of the system. 16) The water main alignments shall be 6 feet south and/or west of street centerline, unless other
alignments are approved by the City Engineer.
17) A water sampling station shall be installed as follows: One location to be determined by the City Water Superintendent.
18) Miscellaneous Comments:
a) The developer shall provide an irrevocable offer of dedication of right-ofway for a future roundabout at the intersection of Seminole Avenue and Morrison Street with the development of Phase 4. The exact design, approach radii , and dimensions will be subject to engineering review during the design review period . The developer shall provide 30% design plans for the future roundabout as justification for the proposed irrevocable offer of dedication of right-of-way.
b) Seminole Avenue to transition from existing 64' ROW to 72' ROW beginning at west end of project boundary. Jf>
c) Developer shall provide a minimum of ~eet of asphalt paving width along Seminole Avenue, plus room for a 5 foot drainage swale on the undeveloped side (47' minimum right-of-way).
d) Developer shall extend the existing 1 O" sewer line from the adjacent subdivision to the west along Sand Hills Avenue to Morrison Street. The oversizing from an 8" to 1 O" sewer line is eligible for reimbursement through the City's oversize construction reimbursement policies.

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ATTACHMENT "B"
The Subdivider shall pay to the City at the time of approval of the final map all applicable fees, including, but not limited to, those checked below:

Benefit Districts
■ 1) Sewer front foot charges: $ TBD per front foot for frontages on Tulare Avenue.

D 2) Sewer Lift Station Fee of $ __ per acre.
■ 3) Water front foot charges:$ 17.50 per front foot for frontages on Tulare Avenue.

D 4) Street front foot charges: $ __ per front foot for frontages on __ ■ 5) Benefit District Creation Fee (if applicable): $ 1,008.19 per district.

D 6) Other: __
Special In-Lieu Fees
D 6) Traffic Signals Fee: $ __
0 7) TIO Ditch Piping Fee:$ __
D 8) Sewer Main Fee: $ __
D 9) Water Main Fee: $ __
D 1 0)Street Fee: $ __
D 11)Other Fees: $ __
Plan Check. Inspection, and Impact Fees
■ 12)Engineering Inspection Fee to be based on a percentage of the estimated cost of construction.
■ 13)Development Impact Fees to be paid with Building Permit. ■ 14)Engineering Plan Review Fee to be paid at time of submittal.. ■ 15) Final Map Plan Check Fee to be paid at time of submittal.

All fees shall be based on the current fee schedule in effect at the time of recordation of the final map.
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Fire:

1. The project must comply with all of the latest applicable codes.

2. Additional fire hydrants shall be required. Fire hydrant spacing shall be as follows:
a. Residential development, one hydrant shall be installed at 500-foot intervals.
b. Divided Highway, one hydrant shall be installed at alternating 500-foot intervals.

3. An approved water supply for fire protection shall be made available prior to combustible materials arriving on the site.

4. An approved fire apparatus access roads shall be provided for every facility, building or portion of a building constructed or moved into or within the City of Tulare. It shall extend to within 150 feet of all portions of the facility and all portions on the exterior walls of the first story of the buildings as measured by an approved route around the exterior of the building or facility. The road shall be a minimum of 20'wide and have a minimum height clearance of 13'6"

5. All roads shall be designed and maintained to support the imposed loads of fire apparatus and shall be surfaced so as to provide all-weather driving capabilities.

6. The Fire Code Official is authorized to require more than one fire apparatus access road based on the potential for impairment of a single road by vehicle congestion, condition of terrain, climatic conditions or other factors that could limit access. Areas identified as "Fire Lanes" must be identified as such per requirements set forth in the California Vehicle Code.

7. All dead-end access roads in excess of 150 feet must be provided with an approved tum-around complying with City standards.

Solid Waste:

1. Customer responsible for setting cans out for service by 6:00 am and removing cans from curb, gutter, or alley on the same day after serviced. Customer is responsible for any violations.

2. Mandatory Commercial Recycling AB 341 . All Commercial Businesses, Multi Family and Residential customers must have a blue recycle Bin, Roll Off, or Can for clean paper, cardboard, cans, bottles etc.

3. Customer is required to flatten, breakdown all cardboard and other bulky recyclables in blue containers. Customer is responsible for any contamination in containers and all fines and charges resulting from contaminated recyclables.

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4. Mandatory Organics/Compost Recycling AB 1826. Green 96-gallon containers for yard waste/food scraps required. Additional storage area attached to enclosure to store up to 3 96-gallon cans as option shown on enclosure specs is required.

5. Paved areas should be engineered to withstand a 60,000 lb. refuse truck.

6. Standard residential can service. Trash, green waste/organics and blue recycling cans serviced once a week.

7. Section 7.16.040 of the Tulare Municipal Code prohibits private companies/haulers from providing refuse services without authorization. Roll Off services for construction and demolition, recycling, compost or green waste and metal are to be provided by the City of Tulare Solid Waste Division. Any Private Roll Off companies/haulers used must be listed on the Board of Public Utilities City Resolution Approved Authorized Haulers List, Resolution No. 07-04.

Commercial Front Load Bin service in the City of Tulare is provided exclusively by the City of Tulare Solid Waste Division only as per Municipal Code (No Exceptions).

Parks
The main objectives of the City of Tulare's Landscaping Ordinance include conserving water through the selection of plants consistent with Tulare's Mediterranean climate; design of water efficient landscapes; and to enhance the aesthetic appearance of the city by promoting development that is well landscaped, properly irrigated and effectively maintained.

All projects that require a landscaping and irrigation plan pursuant to Chapter 10.196 of MC shall comply with the following development standards:

GENERAL STANDARDS:

All landscape development over 500 square feet (new) or 2,500 square feet (rehabilitated) that requires a permit, plan check or design review shall meet the water efficiency and site design requirements detailed in other sections of the Landscape Ordinance Chapter

10.196 of the Municipal Code. The project applicant, and owner (if different) shall sign the Landscape Documentation Package as required in § 10.196.060(B)(l )(i).

Elements of the Landscape Documentation Package:
(A) Projects 2.500 square feet and less: Projects 2,500 square feet and less may comply with the requirements of this chapter by conforming to the prescriptive measures.

Compliance with all of the items is mandatory and must be documented on a landscape plan in order to use the prescriptive compliance option.

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(B) Any project including all projects over 2-500 square feet: The Landscape Documentation Package shall include the following six elements:
( 1) Project information;
(a) Date;
(b) Project applicant;
( c) Project address (if available, parcel and/or lot number( s )); (d) Total landscape area (square feet);
(e) Project type (e.g., new, rehabilitated, public, private, cemetery, homeownerinstalled); (f) Water supply type (e.g., potable, recycled, well) and identify the local retail water purveyor;
(g) Checklist of all documents in Landscape Documentation Package; (h) Project contacts to include contact information for the project applicant and property owner;
(i) Applicant signature and date with statement, "I agree to comply with the requirements of the water efficient landscape ordinance and submit a complete Landscape Documentation Package."
(2) Water Efficient Landscape Worksheet;
(a) Hydro zone information table.
(b) Water budget calculations.

1. Maximum applied water allowance (MAW A).

2. Estimated total water use (ETWU).
(3) Soil management report;
( 4) Landscape design plan;
(5) Irrigation design plan; and
(6) Grading design plan.

Landscape and irrigation plans for indi viduaJ residenti al lots are to be submitted to the Building Department along with building permit submittals for review and approval.

Attachment "A" are copies of the landscape prescriptive compliance and sample landscape plan and water calculation sheets. A complete copy of the City's landscape standards may be viewed on-line at www.tulare.ca.gov.

ADDITIONAL REQUIREMENTS:

Landscape and irrigation plans for all conunon area landscap out lots shall be master planned (including size and points of water service connection, booster pump location, mainline size and sleeve locations) and shall be submitted as part of the subdivision Master Utility and Street Plan submittal.
l. All landscaping on city-owned property shall conform to City landscaping and irrigation standards including the City of Tulare Community Services Department Resolution 5355 Page19
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(Parks, Recreation and Library Division) Improvements Standards; area specific plans and other applicable documents.

2. The maintenance and upkeep of all proposed Outlots and Pocket Park are to be part of the Landscape and Lighting District that shall be formed in conjunction with this subdivision.

3. It is recommended that the proposed park area be developed as at-grade open space with an ADA compliant walking path around the perimeter of Outlot V.

4. Proposed Pocket Park and proposed Outlots shall be separated from adjacent residential lots (1, 9, 10, 34, 44, 45, 59, 60, 74, 75, 92, 97, 98, 106, 125, 126, 144, 145, 163, 168,169,216,217,228,229,240,241,252,292,326,330,331,347, 348, and 360) by a block wall, subject to applicable zoning height restrictions.

5. Proposed Pocket Park is not eligible for Park Development Impact Fee credits and shall be constructed as part of the proposed subdivision.

6. Proposed Pocket Park amenities shall include but not limited to turf, trees and landscape plantings, 6 ft. wide ADA compliant walking path with low level lighting, and multiple benches and trash receptacles.

7. All Outlot landscape and irrigation improvement plans shall be reviewed and approved by the Community Services Director and City Engineer.

8. Prior to the start of construction of landscape and irrigation improvements on all Outlots, a meeting will be held by the Community Services Director with the Subdivider and Contractor to coordinate and schedule work in order to avoid all possible delays due to conflicts of operation and to guarantee that all City landscape and irrigation requirements are met. The Contractor shall perform no construction in the fielrl 11ntil flfter this meeting.

9. All common area landscaping and irrigation areas, Outlots and Pocket Park shall be subject to a 12 month maintenance period after the Notice of Completion has been issued.

10. Existing Valley Oak Tree (located adjacent to lot # 142, south of Seminole Alignment) shall be protected in place and subject to an inspection by a Ce1iified Arborist to ascertain the health and overall condition of the tree. Upon recommendation of the Certified Arborist, subject tree shall be pruned in conformance with City MC Section 8.32.130 Preservation of Heritage Trees. A pruning permit shall be obtained from the Parks Division before any work may begin.

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PASSED, APPROVED AND ADOPTED this twenty-third day of
December, 2019 by the following recorded vote:

A YES: __.ee---\,-= ,~--=-~~tnx=-----, · -,,_ ____..__,,{9f~_Lu"-----=-~~0 _ _ _ NOES: ---~~--'------=----=----h'-,vq1--·~~---Y-L-~ - "'.---=---'~-------- --- - ABSENT: ---------- ~ ----------- --- ---
ABSTAIN: --------tee==------,,<------------ - --- -----

MIGUEL,
~ CHAIRMAN
City Tulare Planning Commission
- - ----------
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PLS 9363

PROFESSIONAL LAND SURVEYOR

STATE OF CAL I FORN I A
SAMUEL W. ESP INOSA

10.13 Consent Page 24 ATTACHMENT 2

10.13 Consent Page 25

10.13 Consent Page 26

10.13 Consent Page 27
Subdivision Agreement 1
Final Map of FARRAR ESTATES PHASE 1
RECORDING REQUESTED BY:

City of Tulare
WHEN RECORDED MAIL TO:

City Clerk
City of Tulare
411 E. Kern Avenue
Tulare, CA 93274-4257
PURSUANT TO GOVERNMENT CODE SECTION 6103,

NO RECORDING FEE REQUIRED
In the matter of the Approval of )
The Subdivision Map of ) AGREEMENT AND UNDERTAKING FOR
FARRAR ESTATES PHASE 1, in the ) INSTALLATION AND CONSTRUCTION City of Tulare, County of Tulare, ) OF SUBDIVISION IMPROVEMENTS State of California )

SUBDIVISION AGREEMENT
FINAL MAP OF FARRAR ESTATES PHASE 1
THIS AGREEMENT is made this ______ day of _____________________ 20___, by and between the City of Tulare, a Municipal Corporation and Charter City, hereinafter referred to as "City," and Woodside 06N, LP, A California Limited Partnership located at 9 River Park Place, Suite 430, Fresno CA 93720, hereinafter referred to as "Subdivider" without regard for number or gender, and is effective the date first appearing on the Clerk’s Certification hereafter.

RECITALS
A. Subdivider has filed with City a Final Map proposing the subdivision of land owned by Subdivider and located within the City of Tulare (hereinafter “Subject Property”) as follows:

Parcel A of parcel map No. 5279 recorded March 18, 2020 in Book 53 of Parcel Maps at page 86, Tulare County Records.

C. Subdivider desires and agrees to complete the improvements required by RESOLUTION 5355 for A

RESOLUTION OF THE CITY OF TULARE PLANNING COMMISSION APPROVING TENTATIVE SUBDIVSION MAP 2019-15-FARRAR AND CONDITIONAL USE PERMIT 2019-19 dated DECEMBER 23, 2019 and any amendments thereto, hereinafter referred to as “Conditions of Approval,” within the time hereinafter specified.

10.13 Consent Page 28 ATTACHMENT 3
Subdivision Agreement 2
Final Map of FARRAR ESTATES PHASE 1

10.13 Consent Page 29
Subdivision Agreement 3
Final Map of FARRAR ESTATES PHASE 1
vi) All lots graded in accordance with the approved drainage plan, with a letter subject to City Engineer’s approval provided by the Subdivider’s licensed engineer or surveyor verifying same, and
vii) All lot corners marked.
b) Subject to completion of the minimum required subdivision improvements listed in subsection (a) above, building permits may be issued on up to 50% of the lots of the Subject Property, provided that issuance of said building permits is in accordance with the Planning and Building Department’s policies and procedures in effect at the time the permit is requested. c) The final 50% of the building permits for the lots of the Subject Property may be issued in accordance with the Planning and Building Department’s policies and procedures in effect at the time the permit is requested, provided that:
i) the minimum required subdivision improvements listed in subsection (a) above have been completed, and
ii) all public safety items have been completed, including, but not limited to: signage, street paving, pavement markings, street lighting, and pond fencing. d) If a Notice of Completion has not been filed for the required Improvements within the time limits outlined in this Agreement, no additional building permits shall be issued until said Notice has been filed, regardless of the number of building permits previously issued. e) Except as allowed by the City’s Model Home Policies, no occupancy shall be allowed for any building permit issued on any lot of the Subject Property until all requirements listed in subsection (c) above have been satisfied.
7) Estimate Reimbursements for Certain Improvements. In connection with the amounts set forth in Exhibit “A”, City has made its best faith efforts at predicting the amounts to be credited as reimbursements for Improvements that will benefit other properties. Subdivider agrees these figures represent City’s best estimates only and they are subject to fluctuation following calculation of actual construction costs after improvement completion and acceptance. Payment of fees and fee credits shall be made at the rates and amounts established by the Tulare Municipal Code and Master Fee Schedule. The estimated reimbursement amounts, fees, and charges are more particularly itemized and made a part of this Agreement in the attached Exhibit “B”. 8) Fee Credit Adjustments. Subdivider may receive designated fee credits from City as an offset toward any development impact fee(s). Subdivider acknowledges and agrees any such fee credits are provided contingent upon City accepting required infrastructure improvements completed by Subdivider. Until then, Subdivider shall have no right to any portion of any fee credit. Upon adjustment, Subdivider shall pay all outstanding development impact fees prior to approval of the final map or as otherwise mutually agreed in writing. If the final map has already been approved all such fees shall be promptly paid by Subdivider, unless otherwise mutually agreed upon in writing. City may enforce recovery of such fees in any manner available at law or in equity. 9) Security. Prior to the approval by the Tulare City Council of the Final Map, Subdivider shall furnish to City the following improvement securities in the amounts set forth in Exhibit “A”. Bonds shall be by one or more duly authorized corporate sureties licensed to do business in California subject to the approval of City and on forms furnished or approved by City. a) Performance Security. The total amount shall equal 100% of the total Cost Estimate, as specified in Government Code 66499.3 (a) and approved by the City Engineer, to be conditioned upon the

10.13 Consent Page 30
Subdivision Agreement 4
Final Map of FARRAR ESTATES PHASE 1
faithful performance of this Agreement. Performance Security shall be in the form of a bond naming the City of Tulare as oblige, or a certificate of deposit made payable only to the City of Tulare, an irrevocable letter of credit in favor of the City of Tulare, or cash. Upon written request from the Subdivider, partial releases of the Performance Security may be authorized by the City Engineer to reflect satisfactory completion of required improvements. Partial releases shall be limited to a maximum of 90% of the value of the completed improvements, and shall in no event result in the overall release of more than 90% of the value of the total Cost Estimate. The Performance Security will be released in its entirety upon the City’s recordation of a Notice of Completion for the subdivision improvements, provided that a maintenance surety of not less than 10% of the value of the public improvements is provided to the City to guarantee replacement and repair of the public improvements for a period of one (1) year after the recording date.
b) Payment (Labor and Materials) Security. The total amount shall equal 50% of the total Cost Estimate, as specified in Government Code 66499.3 (b) and approved by the City Engineer, to secure payment to all contractors and subcontractors performing work on said Improvements and all persons furnishing labor, materials or equipment to them for said Improvements. Payment Security shall be in the form of a bond naming the City of Tulare as obligee, or a certificate of deposit made payable only to the City of Tulare, an irrevocable letter of credit in favor of the City of Tulare, or cash. No reduction in Payment Security shall be allowed prior to the City’s recordation of a Notice of Completion, and prior to the passage of the time within which claims of lien are required to be recorded as stipulated in Government Code Section 66499.7 (h). 10) Damage Prior to Final Acceptance. Any damage to the improvements occurring prior to final acceptance by the City shall be repaired or replaced by Subdivider before any securities are released.

10.13 Consent Page 31
Subdivision Agreement 5
Final Map of FARRAR ESTATES PHASE 1
c) If Subdivider should subcontract all or any portion of the work to be performed under this Agreement, Subdivider shall require each subcontractor to indemnify, hold harmless and defend City and each of its officers, officials, employees, agents and volunteers in accordance with the terms of paragraphs “a)” and “b)” of this Section.
13) Insurance. Throughout the life of this Agreement, Subdivider shall pay for and maintain in full force and effect all policies of insurance described in this Section with an insurance company(ies) either (i) admitted by the California Insurance Commissioner to do business in the State of California and rated not less than "A-VII" in Best's Insurance Rating Guide, or (ii) authorized by City’s Risk Manager.

Insurance requirements, including coverage types and amounts, are attached hereto in Exhibit “D”.

10.13 Consent Page 32
Subdivision Agreement 6
Final Map of FARRAR ESTATES PHASE 1
18) Enforcement of Obligations. City may enforce this Agreement in any manner available at law or in equity, including, but not limited to, reversion to acreage. 19) Limitations of Legal Acts. Except as provided by the Section entitled “Attorney’s Fees and Legal Expenses,” in no event shall the City, or its officers, agents or employees, be liable in damages for any breach or violation of this Agreement, it being expressly understood and agreed Subdivider’s sole legal remedy for breach or violation of this Agreement by City shall be a legal action in mandamus, specific performance or other injunctive or declaratory relief to enforce the provisions of this Agreement.
20) Attorney’s Fees and Legal Expenses. If either party is required to commence any proceeding or legal action to enforce any term or condition of this Agreement, the prevailing party in such proceeding or action shall be entitled to recover from the other party its reasonable attorney's fees and legal expenses.
21) Obligation Running With Land. This Agreement shall burden the Subject Property described and constitute a covenant running with the land for the benefit of City and shall be binding upon the successors, transferees, and heirs of Subdivider. Subdivider consents to the recordation of this Agreement with the Tulare County Recorder.
22) Waiver. The waiver by either party of a breach by the other of any provision of this Agreement shall not constitute a continuing waiver or a waiver of any subsequent breach of either the same or a different provision of this Agreement. No provisions of this Agreement may be waived unless in writing and signed by all parties to this Agreement. Waiver of any one provision herein shall not be deemed to be a waiver of any other provision herein.
23) Ambiguities or Uncertainties. Any ambiguities or uncertainties herein shall be equally and fairly interpreted and construed without reference to the identity of the Party or Parties preparing this Agreement, on the express understanding and agreement the Parties participated equally in the negotiation and preparation of the Agreement, or have had equal opportunity to do so. Accordingly, the Parties hereby waive the benefit of California Civil Code §1654 and any successor or amended statute, providing that in cases of uncertainty, language of a contract should be interpreted most strongly against the Party who caused the uncertainty to exist. 24) Severable Provisions. The provisions of this Agreement are severable. The invalidity or unenforceability of any one provision in this Agreement shall not affect the validity or enforceability of the other provisions, which shall remain in full force and effect. 25) Release of Conditions. The conditions and obligations of this Agreement shall remain in full force and effect until such time as City Engineer issues a Notice of Completion finding the conditions and obligations of this Agreement have been fully satisfied and are no longer required for public health and safety reasons and thereafter records such Notice of Completion with the Tulare County Recorder. 26) Venue. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the State of California. Venue shall be Tulare County, California. 27) Fees Due Prior to Recordation. The fees due to the City set forth in Exhibit “C”, attached hereto and incorporated herein by this reference, shall be paid in full prior to recordation of the final map. * * * *

10.13 Consent Page 33
Subdivision Agreement 7
Final Map of FARRAR ESTATES PHASE 1
IN WITNESS WHEREOF, the Parties hereto have duly executed this Agreement.

CITY OF TULARE NAME OF SUBDIVIDER
a Municipal Corporation
By: By:

Marc Mondell, City Manager
Name: Matt Smith
Title:

ATTEST:

Chief Deputy Clerk and Clerk of the Council
Of The City of Tulare
(Attach Notary Acknowledgments)

10.13 Consent Page 34
Subdivision Agreement 8
Final Map of FARRAR ESTATES PHASE 1
A Notary Public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

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

WITNESS my hand and official seal.
___________________________________
Signature of Notary Public

10.13 Consent Page 35
Subdivision Agreement 9
Final Map of FARRAR ESTATES PHASE 1

SUBORDINATION

DATED: ____________________, 20___

BENEFICIARY

By: ________________________________________

Print Name: ________________________________________
Title: ________________________________________

(Beneficiary to print/type document information, Name, Title and attach Notary Acknowledgment)

10.13 Consent Page 36
Subdivision Agreement 10
Final Map of FARRAR ESTATES PHASE 1
A Notary Public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

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

WITNESS my hand and official seal.
___________________________________
Signature of Notary Public

10.13 Consent Page 37

10.13 Consent Page 38

10.13 Consent Page 39
PAID

10.13 Consent Page 40

10.13 Consent Page 41
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Finance
Submitted by: J. Diego Ibanez, Chief Financial Officer
Agenda Title: Parking and Business Improvement Area Report and Annual Assessments

RECOMMENDED ACTION
Adopt a resolution confirming the report and recommendation of the Tulare Downtown Association Board of Directors and levy assessments for the Tulare Downtown Parking and Business Improvement Area Annual Assessments for Fiscal Year 2024.

SUMMARY
Tulare Municipal Code Section 8.48.080 requires the Advisory Board of the Parking and Business Improvement Area to prepare a report for each fiscal year for which assessments are to be levied and collected to pay the cost of the improvements and activities described in the report. The report was presented to and approved as is by the City Council on June 6, 2023. A public hearing was set for June 20, 2023, to confirm the report and levy assessments for Fiscal Year 2024.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact to the City associated with this action other than staff time.

LEGAL REVIEW
This item does not require legal review.

ALTERNATIVE ACTION

1. Approve with changes

2. Deny

3. Table

ATTACHMENTS

1. Resolution

2. Annual Report
Reviewed/Approved:

Item #: 11.1
Public Hearing

11.1 Public Hearing Page 1
RESOLUTION 2023-XX

A RESOLUTION OF THE COUNCIL OF THE CITY OF TULARE

CONFIRMING THE REPORT AND RECOMMENDATION OF THE ADVISORY

BOARD OF THE PARKING AND BUSINESS IMPROVEMENT AREA AND
ADOPTION OF ASSESSMENTS FOR SAID AREA FOR FISCAL YEAR 2024 WHEREAS, the Council of the City of Tulare previously adopted Resolution 2023-16, setting June 20, 2023, at 7:00 p.m. as the date and hour for a public hearing concerning its intention to levy an annual assessment for Fiscal Year 2024 in connection with the Parking and Business Improvement Area (“Area”); and WHEREAS, said public hearing has been conducted, and the City Council has reviewed and considered the report and recommendations of the Advisory Board of the Area with regard to improvements and activities to be provided, estimated cost of providing such improvements and activities, and the method and basis of levying the assessment against businesses within the Area for said fiscal year; and WHEREAS, the City Council desires to confirm the report of said Advisory Board and to levy an assessment for Fiscal Year 2024 on all businesses located within the Area.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tulare, as follows, to wit:

Section 1. The City Council confirms the report of the Tulare Downtown Association Board of Directors, acting as Advisory Board for the Parking and Business Improvement Area, a copy of which is attached hereto as Exhibit A and incorporated herein by this reference.

Section 2. Consistent with the report and its recommendations, the City Council does hereby levy an assessment for Fiscal Year 2024 on all businesses located within said Area.

Section 3. Said assessments shall be levied in the time and manner consistent with the provisions of Chapter 8.48 of the Tulare Municipal Code.

PASSED, APPROVED, AND ADOPTED on this 20th day of June 2023.

TERRY A. SAYRE, MAYOR
ATTEST:

MARC MONDELL, CITY CLERK
By Melissa Hermann, Chief Deputy City Clerk

11.1 Public Hearing Page 2 ATTACHMENT 1

TULARE DOWNTOWN ASSOCIATION
Annual Report
2023-2024
Lino Pimentel, President

11.1 Public Hearing Page 3 ATTACHMENT 2

TULARE DOWNTOWN ASSOCIATION
Board of Directors
Member- At-Large Don LeBaron
830 Sycamore, Tulare, CA 93274, 936-3244
Member-At-Large Lino Pimentel
Lino Pimentel Real Estate, 260 N “J” St, Tulare, CA 93274 (559) 688-1900 Terms Expire June 30, 2024
Zone A Artemisa Valdez
Kings View South Tulare Mobile Services, 201 N K St, Tulare, CA 93274, Zone A Blake Shawn
The Downtown Dream, 241 E Kern Ave, Tulare, CA 93274, 334 7990 Zone B Karen Bravo
Land O Lakes, 400 S M St, Tulare, CA 93274, (559) 687-8287 Terms Expire June 30, 2025
Zone B Rigo Moya
Rigo Signs, 301 E Inyo Ave, Tulare, CA 93274, (559) 687-8750 Zone A Chris Beck
Motor Cars Inc, 213 E King Ave, Tulare, CA 93274, 688 0404 Zone A Mike Limas
Property Owner, 126 E Kern Ave Tulare, CA 93274, (707)592-7997 Zone B Monica Leal
Monica Leal Therapy, 440 E. King Ave Therapy, Phone: (559) 509-9932 Terms Expire June 30, 2026
Zone A Christian Herrera
204 South “K” Street, Tulare, CA 93274 (650)468-4028
City Appointments
City Council Steve Harrell, Councilmember
411 E. Kern Avenue Tulare, CA 93274 (559) 684-4200
Police Department Sgt. Tony Espinoza, Tulare Police Department

11.1 Public Hearing Page 4
Past Projects and Objectives
Worked with Tulare Police Department to develop and implement synthetic cannabinoid control ordinance, implemented 24-Hour downtown graffiti removal initiative, assisted in mitigating the impact of vagrants in downtown, implemented the Tower Square PBID and established Tulare Downtown Foundation.

During the COVID-19 pandemic, the Association continued management of the Tower Square PBID, focused the TDA "Clean and Safe" program for Downtown on weed removal and eradication along with clean-up of sidewalks, alleys, streets, and trash enclosures, etc. The Clean and Safe program grew thru grants from Land O Lakes and WestAmerca Bank, to support and provide community service hours for volunteers from the Tulare Volunteer Bureau. TDA created a part-time position for a cart operator for the Clean and Safe cart.

TDA focused on improving its real estate listing and activity in attracting new businesses to downtown core.

Recent Projects and Objectives
1 The Association resumed outdoor activities designed to bring people downtown again. a. Working with foundation, co-produced several events. 2 Focused on real estate to revitalize core.
a. Worked with groups to fill vacancies.
b. Made recommendations on business implementation and site usage. c. Monitored vacancies to reduce vagrant incursions and criminal damage. d. Continued to offer an online vacancy listing.
e. Updated and presented to the City Finance Department a comprehensive list of assessment district addresses and businesses.
3 Continued with Clean and Safe initiative.
a. Continued co-operative agreement with Tulare County Volunteer Bureau. b. Created paid position to address inconsistencies in program and volunteer participation. 4 Continued with PBID at Tower Square.
a. Gating project completed.
b. Board determined next capital improvement project to seek to enclosure trash receptacles.
5 Stepping up assessment collections.
a. Encouraging more member participation.
b. Increasing community outreach.

11.1 Public Hearing Page 5
20202-2023 Outlook
For this fiscal year, the Tulare Downtown Association:
• Continues its representation of the downtown Business and Parking District. • Continues implementation of the Clean and Safe program for Downtown Tulare. • Supports and manages the Tulare Tower Square PBID
• Continually updates improved real estate vacancy tracking system. • The TDA teams with its sister organization, the Tulare Downtown Foundation, to bring events and other promotional activities to the Downtown. These events include but are not limited to:
o Fiesta De Mayo
o Mad Scientist Night STEAM Educational Event
o Crowfest
o Jack-O-Lantern Jubilee/Historic Wild West Wagon Ride
o Tulare Christmas Parade
• The TDA is actively engaged in addressing homelessness and under-employment issues in downtown through job initiatives and assistance.
• The TDA continues to build alliances with businesses outside the downtown district to bring more activity to the core of downtown.

Conclusion: The Board will continue to support efforts that add to the success of the Tulare downtown area and make recommendations to the City of Tulare regarding same.

11.1 Public Hearing Page 6
Tulare City Council
411 East Kern Avenue
Tulare, California 93274
The Tulare Downtown Association Inc. Board of Directors, offers the following recommendations for the management and operation of activities associated with the Tulare Parking and Business Area during the fiscal year (July 1, 2023-June 30, 2024):
o No changes in boundaries or benefit zones.
o Continue working with City Staff on projects and business recruitment. o Continue to track real estate and work with realtors. o Work with the City, Code Enforcement and Police Department to control graffiti, vandalism, and crime in the downtown.
o Continue to seek additional means to address the demands of a changing economy and the downtown business community.
o Continue to work with the Tulare Chamber of Commerce as well as other organizations and individuals in their efforts to encourage growth in Downtown Tulare. o Support efforts to market and develop downtown, encourage other groups and individuals in producing events and attractions, implement new strategies aligned with existing strategies to improve the business climate in the downtown.
o Continue efforts to develop cooperative marketing plans with Association members. o Attached is the approved TDA budget for providing the improvements and the activities for fiscal year 2023-2024.

Lino Pimentel, President
Tulare Downtown Association

11.1 Public Hearing Page 7

11.1 Public Hearing Page 8
Staff Report
Meeting: City Council
Date: June 20, 2023
Department: Finance
Submitted by: J. Diego Ibanez, Chief Financial Officer
Agenda Title: Adoption of the City Budgets

RECOMMENDED ACTION
Adopt a resolution approving and adopting the Fiscal Year 2024 Operating Budget and all sections therein; adopt a resolution approving and adopting the Fiscal Year 2024 Position Control Budget and fixing the rate of compensation of regular full-time and part-time employees, councilmembers, seasonal/temporary employees; adopt a resolution approving and adopting the Fiscal Years 2024-2028 Projects Budget (including the Capital Improvement Plan); and adopt a resolution establishing appropriations limit for Fiscal Year 2024.

SUMMARY
On May 16, 2023, staff provided Council with a first draft of the proposed budget for the General Fund for Fiscal Year 2024 (including the Personnel Control Budget). On May 23, 2023, staff provided the second iteration of the proposed General Fund budget which included revisions requested by staff. At that meeting, Council provided recommendations to be considered and addressed in the next review. A third iteration was provided to Council on June

6. Council directed staff to allocate a total of $15,000 each to the Tulare Baseball Association and Tulare Softball Association for utility assistance and to appropriated $50,000 to a nondepartmental fund for use as to be decided by Council at a future date. The final proposed budget for the General Fund for Fiscal Year 2024 (including the Personnel Control Budget) is being presented for approval and adoption.

General Fund
Anticipated General Fund Revenue 55,841,187
Estimated Expenditures 54,624,922
Revenues in Excess of Expenditures 1,216,265
The Projects Budget is reviewed biennially. The Projects Budget was submitted to the Planning Commission on June 12, 2023, who confirmed that the Fiscal Years 2024-2028 projects were consistent with the City’s General Plan pursuant to California Government Code Section 65401. The Projects Budget for Fiscal Years 2024-2028 is being presented for approval and adoption. Included within the Projects Budget is the City’s Capital Improvement Plan (CIP) budget. The CIP only includes projects that involve “capital assets” as defined under generally accepted accounting principles (GAAP). “Projects” may include studies, large expenditure maintenance of capital assets (such as streets, utility assets, etc.), and other discrete efforts, but CIP projects are projects that will create assets that must be capitalized under GAAP.

The Board of Public Utilities Commissioners (BPU) held a public hearing on June 1, 2023, to adopt the Fiscal Year 2024 Municipal Utilities Operating Budget, Position Control Budget, and Item #: 11.2
Public Hearing

11.2 Public Hearing Page 1
Projects Budget (including the Capital Improvement Plan) for Fiscal Years 2024-2028. The adopted resolutions of the BPU have been included as part of this packet.

Annually, the Council must adopt the City’s appropriations limit. The amount is adjusted annually for population and inflation. The proposed limit is above the City’s proposed budget appropriations, so the City is in compliance.

FISCAL IMPACT & FUNDING SOURCE(S)
There is no fiscal impact associated with this action.

LEGAL REVIEW
This item does not require legal review.

ALTERNATIVE ACTION

1. Approve with changes

2. Deny

3. Table

ATTACHMENTS

1. Fund Summaries

2. Resolution for Operating Budget

3. Resolution for Personnel Control Budget

4. Resolution for Projects Budget

5. Resolution for Appropriations Limit
Reviewed/Approved:

11.2 Public Hearing Page 2
GENERAL FUND EXPENDITURES - FUND 001
PS = Base
Audited Actual Pre-Audit Actual Adopted Budget FORECAST Department Account Account Title FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 4010 - Mayor / Council PS 1021 Regular Salaries $ 3,686 $ 4,813 $ 6,000 $ 6,600 1023 Seasonal Wages 530 598 600 -
1101 CalPERS - Retirement 16 10 10 -
1102 CalPERS - Survivor Benefit 39 24 30 26
1103 FICA 425 554 560 560
1104 Health Insurance 43,800 11,960 11,960 11,960
1105 Worker's Compensation 7 8 20 -
1106 Employee Assistance Program 237 260 250 244
MO 2012 Public Relations 1,481 433 750 2,000
2013 Postage 18 17 100 200
2016 Travel / Conferences / Training 1,820 869 6,300 2,400 2017 Professional / Technical Service 14,276 - 15,000 5,000 2025 Office Supplies - 89 150 150
2032 General Supplies 412 612 500 500
2039 Printing / Copying / Advertising 619 - 250 100
2044 Dues & Subscriptions 21,733 21,999 22,180 23,400
2055 Administrative Fees 16,860 18,170 18,790 18,790
2116 Travel - District 1 550 (375) 2,500 2,500
2117 Community Development - District 1 - - 2,500 2,500 2216 Travel - District 2 600 1,019 2,500 2,500
2217 Community Development - District 2 - - 2,500 2,500 2316 Travel - District 3 - 134 2,500 2,500
2317 Community Development - District 3 - - 2,500 2,500 2416 Travel - District 4 550 1,113 2,500 2,500
2417 Community Development - District 4 - - 2,500 2,500 2510 Software Mainenance 135 642 920 1,750
2516 Travel - District 5 - 118 2,500 2,500
2517 Community Development - District 5 - - 2,500 2,500 2551 IT Equipment Replacement 14,770 16,840 16,900 25,099 4110 - Mayor / Council - Total: $ 122,564 $ 79,907 $ 126,270 $ 123,779 4020 - Admin - City Manager PS 1021 Regular Salaries $ 285,233 $ 285,444 $ 349,990 $ 392,713 1026 Workers Compensation Pay 214 - - -
1027 Vacation & Holiday Pay 28,988 97,158 - -
1028 Vacation / Holiday / Sick Buy-back 9,515 - 13,390 14,722 1030 Sick Pay 11,483 60,128 - -
1101 CalPERS - Retirement 32,670 71,783 26,400 33,874
1102 CalPERS - Survivor Benefit 59 58 60 64
1103 FICA 4,973 6,466 5,340 5,908
1104 Health Insurance 13,953 11,242 19,730 19,734
1105 Worker's Compensation 4,932 5,401 5,310 5,791
1106 Employee Assistance Program 130 126 140 140
1108 Deferred Compensation Benefits - 8,355 10,900 13,400 1109 PARS 9,718 9,440 10,460 11,483
1111 CalPERS - Unfunded Liability (FLAT) 30,469 34,636 77,230 - MO 2012 Public Relations 39 325 200 250
2013 Postage 46 62 100 150
2015 Communications 1,904 1,982 2,050 2,650
2016 Travel / Conferences / Training 3,918 5,276 6,500 11,250 2017 Professional / Technical Service 4,024 51,890 33,800 33,750 2021 Clothing & Uniforms 21 - - -
XXXX Tuition Reimbursement - - - 5,000
2025 Office Supplies 122 213 500 500
2032 General Supplies 692 1,294 1,500 1,500
XXXX Legal Services - - - 2,500
2039 Printing / Copying / Advertising 1,848 2,113 2,900 2,000 2041 Liability & Fire Insurance 3,030 2,941 4,190 4,190 2044 Dues & Subscriptions 2,803 3,277 2,500 3,270
2052 Personal Automobile Allowance 6,016 5,785 6,000 6,000 2055 Administrative Fees 75,150 71,790 42,890 42,890
2065 Election Cost 24,422 - 75,000 50,000
2510 Software Cost 3,690 3,079 4,760 22,510
2551 Equipment Replacement 2,560 2,971 3,040 4,978
4020 - Admin - City Manager - Total: $ 562,622 $ 743,235 $ 704,880 $ 691,217 4030 - Finance PS 1021 Regular Salaries $ 442,141 $ 452,108 $ 760,820 $ 686,883 1022 Regular - Part-time Salaries 20,009 18,491 - 6,780 1023 Seasonal Wages - 10,419 - -
1025 Overtime Pay - 2,332 - -
1027 Vacation & Holiday Pay 35,982 76,509 - -
1028 Vacation / Holiday / Sick Buy-back 5,228 - 16,350 10,867 1030 Sick Pay 16,667 31,194 - -
1031 SDI Pay 1,474 - - -
1099 Outside Labor - - - -
1101 CalPERS - Retirement 43,771 41,984 57,590 60,789
1102 CalPERS - Survivor Benefit 181 171 200 202
1103 FICA 7,217 8,617 11,060 10,216
1104 Health Insurance 97,284 79,041 103,060 100,464
1105 Worker's Compensation 7,165 7,673 11,020 9,462
1106 Employee Assistance Program 395 373 440 445
1109 PARS 5,503 5,423 12,770 8,476

11.2 Public Hearing Page 3 ATTACHMENT 1
1111 CalPERS - Unfunded Liability (FLAT) 96,506 110,271 118,530 - MO 2013 Postage 11,018 12,927 14,000 14,000
2015 Communications 6,556 7,372 7,000 8,000
2016 Travel / Conferences / Training 1,534 954 2,000 2,000 2017 Professional / Technical Service 96,165 89,960 125,000 190,000 2025 Office Supplies 2,763 4,494 4,500 4,613
2032 General Supplies 95 43 200 205
2039 Printing / Copying / Advertising 19,503 18,006 18,000 18,450 2041 Liability & Fire Insurance 9,226 8,717 14,050 14,050 2044 Dues & Subscriptions 415 - 1,000 1,025
2052 Personal Automobile Allowance 4,332 5,163 8,640 5,500 2055 Administrative Fees 102,870 110,670 75,840 75,840
2203 Tulare County Property Tax Admin Fees 136,894 152,253 162,000 162,000 2223 MBIA Consultant Fees 62,650 42,207 50,000 50,000
2225 SB90 Consultant Fees 4,800 4,000 5,000 5,000
2510 Software Cost 36,732 37,137 39,340 40,370
2551 Equipment Replacement 40,380 40,470 40,570 40,826
4030 - Finance - Total: $ 1,315,456 $ 1,378,979 $ 1,658,980 $ 1,526,462 4035 - Information Technology PS 1021 Regular Salaries $ 161,717 $ 176,665 $ 215,060 $ 225,857 1023 Seasonal Wages - - 8,000 -
1026 Workers Compensation Pay 1,270 - - -
1027 Vacation & Holiday Pay 13,880 16,504 - -
1028 Vacation / Holiday / Sick Buy-back - - 8,260 8,613 1030 Sick Pay 8,403 3,507 - -
1101 CalPERS - Retirement 15,728 15,759 16,280 19,818
1102 CalPERS - Survivor Benefit 43 43 40 43
1103 FICA 2,582 2,769 3,260 3,400
1104 Health Insurance 25,116 21,586 21,530 21,528
1105 Worker's Compensation 2,595 2,752 3,260 3,267
1106 Employee Assistance Program 96 96 90 95
1109 PARS 5,520 5,900 6,450 6,718
1111 CalPERS - Unfunded Liability (FLAT) 21,142 25,447 27,350 - MO 2013 Postage 96 33 200 200
2015 Communications 1,449 1,450 2,000 2,000
2016 Travel / Conferences / Training 2,000 5,674 12,000 10,000 2017 Professional / Technical Service 35,310 123,848 135,000 237,000 2023 Fuel & Lubricants 726 226 550 558
2025 Office Supplies 108 95 200 200
2032 General Supplies 5,585 4,164 4,500 5,000
2039 Printing / Copying / Advertising 123 40 150 150
2041 Liability & Fire Insurance 2,226 2,226 3,110 12,500 2044 Dues & Subscriptions 520 520 650 750
2050 Fleet Maintenance 1,578 891 1,500 1,500
2051 Vehicle Replacement 5,380 3,899 2,000 2,000
2052 Personal Automobile Allowance 482 481 480 480
2055 Administrative Fees 61,880 76,430 63,190 63,190
2510 Software Cost 158,780 168,103 196,420 268,370
2551 Equipment Replacement 22,620 26,391 26,100 27,759
4035 - Information Technology - Total: $ 556,955 $ 685,499 $ 757,630 $ 920,996 4040 - CED - Econ. Development PS 1021 Regular Salaries $ 63,393 $ 67,204 $ 81,260 $ 361,900 1027 Vacation & Holiday Pay 6,450 8,964 - -
1028 Vacation / Holiday / Sick Buy-back 1,320 - 3,120 13,677 1030 Sick Pay 6,579 2,928 - -
1101 CalPERS - Retirement 6,533 6,338 6,150 31,471
1102 CalPERS - Survivor Benefit 13 14 10 61
1103 FICA 1,123 1,199 1,220 5,446
1104 Health Insurance 7,674 6,596 6,580 30,498
1105 Worker's Compensation 1,120 1,137 1,210 5,420
1106 Employee Assistance Program 29 29 30 135
1109 PARS 2,293 2,373 2,440 10,668
1111 CalPERS - Unfunded Liability (FLAT) 7,462 7,776 8,360 - MO 2012 Public Relations - 40 500 500
2013 Postage - - - -
2015 Communications 662 662 1,000 1,000
2016 Travel / Conferences / Training - 875 2,500 5,000
2017 Professional / Technical Service - 778 25,000 50,000 2025 Office Supplies - - 500 1,000
2039 Printing / Copying / Advertising 1,931 4,046 3,000 10,000 2041 Liability & Fire Insurance 680 680 950 950
2044 Dues & Subscriptions 418 - 3,500 3,500
2052 Personal Automobile Allowance 2,647 2,647 2,640 2,640 2055 Administrative Fees 27,910 24,940 28,030 28,030
2064 Chamber of Commerce 12,500 25,000 25,000 25,000
2092 Tulare County Economic Development 25,000 25,000 25,000 25,000 -
4040 - CED - Economic Development - Total: $ 175,737 $ 189,226 $ 228,000 $ 611,895 4060 - Human Resources PS 1021 Regular Salaries $ 177,702 $ 195,842 $ 234,150 $ 250,582 1023 Seasonal Wages 1,235 2,165 3,000 3,000
1027 Vacation & Holiday Pay 30,392 21,621 - -
1028 Vacation / Holiday / Sick Buy-back 3,214 2,619 8,970 9,476 1030 Sick Pay 27,761 7,656 - -
1031 SDI Pay 9,187 - - -
1101 CalPERS - Retirement 17,788 18,025 17,720 21,858

11.2 Public Hearing Page 4
1102 CalPERS - Survivor Benefit 62 63 60 62
1103 FICA 3,371 3,204 3,450 3,771
1104 Health Insurance 36,278 31,180 31,100 31,096
1105 Worker's Compensation 3,262 3,194 3,420 3,634
1106 Employee Assistance Program 136 138 140 138
1109 PARS 6,243 6,748 7,020 6,903
1111 CalPERS - Unfunded Liability (FLAT) 31,091 36,757 39,510 - MO 2012 Public Relations 979 1,167 3,000 3,000
2013 Postage 675 2,975 2,500 2,500
2015 Communications 1,597 1,734 1,560 1,560
2016 Travel / Conferences / Training 123 772 2,400 2,400 2017 Professional / Technical Service 29,838 40,030 35,000 35,000 2020 Training 554 7,862 7,500 7,500
2023 Fuel & Lubricants 656 - - -
2025 Office Supplies 2,365 312 1,500 1,500
2032 General Supplies 572 1,691 1,000 1,000
2038 City Attorney 14,248 5,869 35,000 35,000
2039 Printing / Copying / Advertising 2,921 4,630 5,000 5,000 2041 Liability & Fire Insurance 3,998 3,216 4,490 4,490 2044 Dues & Subscriptions 813 374 500 500
2050 Fleet Maintenance 2,779 - - -
2051 Vehicle Replacement 42 - - -
2052 Personal Automobile Allowance 2,888 2,888 2,880 2,880 2054 Recruitment / Testing / Hiring Process 47,923 66,840 50,000 60,000 2055 Administrative Fees 59,529 58,164 42,000 42,000
2510 Software Cost 22,033 20,149 21,770 21,770
2551 Equipment Replacement 10,610 9,920 10,190 10,190
4060 - Human Resources - Total: $ 552,865 $ 557,805 $ 574,830 $ 566,810 4100 - Police - Code Enforcement PS 1021 Regular Salaries $ 163,762 $ 187,883 $ 293,180 $ 433,039 1025 Overtime Pay 6,787 11,784 8,000 5,000
1027 Vacation & Holiday Pay 12,154 14,142 - -
1028 Vacation / Holiday / Sick Buy-back - - 2,270 (532) 1030 Sick Pay 14,339 14,697 - (2,000)
1101 CalPERS - Retirement 16,343 17,425 22,260 38,794
1102 CalPERS - Survivor Benefit 65 71 90 137
1103 FICA 2,514 2,947 3,990 6,228
1104 Health Insurance 37,255 35,020 45,090 68,969
1105 Worker's Compensation 36,720 39,309 40,680 63,607
1106 Employee Assistance Program 141 155 200 309
1109 PARS - 378 1,770 1,925
1111 CalPERS - Unfunded Liability (FLAT) 33,205 37,747 40,570 (15,200) MO 2012 Public Relations - 2,000 2,000
2013 Postage 2,084 316 3,500 3,500
2014 Repairs & Maintenance - 1,856 200 200
2015 Communications 2,418 2,643 6,000 6,150
2016 Travel / Conferences / Training 2,895 4,667 5,500 5,500 2021 Clothing & Uniforms 1,669 3,056 5,500 8,000
2023 Fuel & Lubricants 1,299 852 3,190 4,200
2025 Office Supplies 469 832 1,200 1,230
2032 General Supplies 429 1,876 2,000 2,050
2034 Utilities - 438 - -
2039 Printing / Copying / Advertising 20 764 1,000 1,025 2041 Liability & Fire Insurance 3,302 3,612 6,510 6,510 2044 Dues & Subscriptions 360 655 600 615
2050 Fleet Maintenance 375 2,121 5,000 8,000
2051 Vehicle Replacement - 9,600 9,600 9,600
2055 Administrative Fees 36,440 38,330 38,780 38,780
2142 Weed Abatement / Lot Clearing Costs 56,322 49,463 50,000 50,000 2510 Software Cost 2,287 2,354 2,500 2,563
2551 Equipment Replacement 3,490 2,300 2,300 2,300
4100 - Police - Code Enforcement - Total: $ 437,144 $ 487,293 $ 603,480 $ 752,499 4224 - Police - Code Enf. - Meas I PS 1021 Regular Salaries $ 63,621 $ 49,989 $ 62,340 $ 63,000 1024 Acting Pay 176 3,636 - -
1025 Overtime Pay 2,615 1,276 - 3,000
1027 Vacation & Holiday Pay 5,222 2,405 - 3,000
1030 Sick Pay 2,412 3,127 - 2,000
1101 CalPERS - Retirement 6,135 4,764 4,720 5,000
1102 CalPERS - Survivor Benefit 24 19 20 25
1103 FICA 1,063 859 900 1,000
1104 Health Insurance 13,953 9,232 11,960 12,000
1105 Worker's Compensation 15,517 11,535 13,210 5,385
1106 Employee Assistance Program 53 41 50 50
1111 CalPERS - Unfunded Liability (FLAT) 12,436 14,137 15,200 15,200 MO 2012 Public Relations - - 600 600
2015 Communications - - 1,000 2,000
2016 Travel / Conferences / Training 275 350 700 800
2021 Clothing & Uniforms 350 350 850 950
2023 Fuel & Lubricants 745 1,424 3,080 3,000
2032 General Supplies - - 1,000 1,000
2041 Liability & Fire Insurance 1,238 951 1,650 1,650
2044 Dues & Subscriptions 95 - -
2050 Fleet Maintenance 1,466 2,158 1,300 5,000
2051 Vehicle Replacement - 4,800 4,800 4,800
2055 Administrative Fees 8,550 8,720 8,640 8,640

11.2 Public Hearing Page 5
4101 - Police - Code Enf - Meas I - Total: $ 135,946 $ 119,773 $ 132,020 $ 138,100 4105 - Police - Animal Control PS 1021 Regular Salaries $ 294,678 $ 284,378 $ 427,130 $ 429,151 1023 Seasonal Wages 19,344 22,788 - -
1025 Overtime Pay 28,468 31,728 30,000 30,000
1026 Workers Compensation Pay - - -
1027 Vacation & Holiday Pay 28,422 31,279 - -
1028 Vacation / Holiday / Sick Buy-back - - 3,270 3,556 1030 Sick Pay 16,847 12,864 - -
1101 CalPERS - Retirement 28,889 25,132 32,390 37,782
1102 CalPERS - Survivor Benefit 159 146 190 192
1103 FICA 5,376 5,287 6,960 6,274
1104 Health Insurance 90,557 69,653 95,680 71,762
1105 Worker's Compensation 68,622 63,523 91,080 79,468
1106 Employee Assistance Program 348 318 420 424
1109 PARS 2,428 331 - -
1111 CalPERS - Unfunded Liability (FLAT) 87,054 98,961 106,370 - MO 2012 Public Relations 1,260 1,100 5,000 5,000
2013 Postage 3,692 1,284 3,500 3,500
2014 Repairs & Maintenance 6,838 5,852 6,500 7,150
2015 Communications 1,998 1,421 2,100 2,153
2016 Travel / Conferences / Training 118 2,650 4,000 3,000 2017 Professional / Technical Services - 525 1,500 -
2018 Contractual Maintenance 5,103 5,510 6,420 6,420
2021 Clothing & Uniforms 3,065 1,844 4,000 4,000
2023 Fuel & Lubricants 12,667 19,214 22,000 22,000
2025 Office Supplies 2,419 2,024 2,500 2,750
2032 General Supplies 15,263 17,311 15,000 16,500
2034 Utilities 30,700 37,600 32,000 41,600
2039 Printing / Copying / Advertising 6,754 8,180 7,200 8,500 2041 Liability & Fire Insurance 8,134 7,425 12,010 12,010 2044 Dues & Subscriptions 250 - 300 300
2050 Fleet Maintenance 12,981 21,590 18,000 18,000
2051 Vehicle Replacement - 19,200 19,200 19,200
2055 Administrative Fees 74,410 78,410 47,030 47,030
2101 Pharmaceuticals 53,754 51,008 54,000 65,000
2102 Injections Supplies 1,000 1,051 1,000 1,100
2103 Disposal 25,365 12,594 22,000 22,000
2104 Veterinarian 14,772 13,470 25,000 27,500
2105 Food 13,221 12,881 14,500 18,850
2106 Veterinarian - Medical 39,543 48,017 50,000 65,000 2510 Software Cost 1,073 1,105 1,200 1,250
2551 Equipment Replacement 3,900 3,720 4,340 4,354
4105 - Police - Animal Control - Total: $ 1,009,472 $ 1,021,374 $ 1,173,790 $ 1,082,776 4110 - Admin - Non-Departmental MO 2014 Repairs & Maintenance $ 211 $ - $ - $ - 2015 Communications 16,600 16,549 17,000 17,000
2016 Travel / Conferences / Training - 2,998 - -
2017 Professional / Technical Services - - 250,000 500,000 2018 Contractual Maintenance - 546 - -
2025 Office Supplies 14 3 - -
2032 General Supplies 1,176 1,270 1,500 1,500
2036 City Attorney 216,626 268,072 220,000 260,000
2039 Printing / Copying / Advertising - - 1,000 1,000
2051 Vehicle Replacement - - 9,600 -
2055 Administrative Fees 38,330 46,950 37,690 37,690
2063 Tulare County Assn of Governments 26,767 27,064 28,000 27,750 2066 Public Relations - Townsend 62,880 52,400 62,880 62,880 2067 Tulare Historical Society 12,500 12,500 12,500 12,500 2081 LAFCO 25,265 25,338 25,400 26,000
2261 Bad Debt Expense 3,110 19 2,500 2,500
2551 Equipment Replacement 24,820 24,820 24,860 25,032
2560 Cleanup - 66,410 75,000 75,000
5001 COVID-19 Supplies 66 - - -
5101 Lawsuit and Settlement Charges 138,046 59,037 - -
PS 1111 CalPERS UAL Payments - - - 3,917,890
OFU 9005 Transfer to Aviation - - 50,000 50,000
9007 Transfer to Senior Services 190,682 - 338,560 357,751 9008 Transfer to Development Serivces 300,000 300,000 300,000 300,000 9017 Transfer to Financing Authority (Debt Service) 2,217,000 2,200,000 2,200,000 1,100,000 9018 Transfer to Downtown Parking Authority 100,000 112,020 117,530 113,500 9045 Transfer to COVID-19 Fund 125,530 - - -
9048 Transfer to Property Management 300,000 250,000 250,000 250,000 9063 Transfer to Unemployment Insurance 73,426 - 50,000 50,000 9081 Transfer to Successory Agency - Housing 12,347 123,528 38,500 38,500 9601 Transfer to Other General CIP 200,000 200,000 550,000 550,000 9603 Transfer to Technology CIP 50,000 300,000 300,000 100,000 9690 Transfer to Catastrophic Fund - 150,000 150,000 150,000 9695 Transfer to Personnel Fund 50,000 50,000 50,000 50,000 4110 - Admin - Non-Departmental - Total: $ 4,185,396 $ 4,289,524 $ 5,162,520 $ 8,076,493 4220 - Police - Administration PS 1021 Regular Salaries $ 1,561,136 $ 1,514,287 $ 1,945,300 $ 2,106,334 1023 Seasonal Wages 42,480 18,659 43,000 40,000
1025 Overtime Pay 152,925 190,481 160,000 160,000
1026 Workers Compensation Pay 37,426 33,262 - -

11.2 Public Hearing Page 6
1027 Vacation & Holiday Pay 181,678 193,928 - -
1028 Vacation / Holiday / Sick Buy-back 6,256 39,252 26,520 28,685 1029 Holiday Pay - Police & Fire 10,979 9,816 8,030 8,028 1030 Sick Pay 71,288 114,280 - -
1031 SDI Pay 2,237 18,019 - -
1101 CalPERS - Retirement 237,199 213,407 220,250 275,779 1102 CalPERS - Survivor Benefit 669 628 660 674
1103 FICA 27,815 28,531 30,410 31,074
1104 Health Insurance 339,917 277,757 300,200 324,116
1105 Worker's Compensation 170,901 164,236 193,510 164,467 1106 Employee Assistance Program 1,459 1,370 1,430 1,489 1107 Disability Insurance Benefits 882 735 410 414
1109 PARS 6,885 7,363 8,080 8,591
1111 CalPERS - Unfunded Liability (FLAT) 369,841 426,324 449,180 - MO 2012 Public Relations 2,082 3,968 5,000 5,000
2013 Postage 3,359 3,399 3,800 5,000
2014 Repairs & Maintenance 11 1,168 2,140 2,140
2015 Communications 35,421 56,041 40,000 50,000
2016 Travel / Conferences / Training 4,858 10,043 10,000 14,000 2017 Professional / Technical Services 14,147 27,484 21,400 32,000 2018 Contractual Maintenance 18,760 8,254 25,000 25,000 2021 Clothing & Uniforms 12,727 15,153 15,500 21,500
2023 Fuel & Lubricants 9,740 12,232 16,500 20,000
2025 Office Supplies 9,970 20,102 19,260 20,000
2028 Tuition Reimbursement 4,075 1,485 2,500 2,500
2032 General Supplies 15,296 18,392 19,260 25,000
2034 Utilities 79,408 82,871 70,000 82,871
2038 City Attorney - - 6,000 6,000
2039 Printing / Copying / Advertising 29,066 28,057 37,000 37,000 2040 Rents & Leases - 4,000 6,000 6,000
2041 Liability & Fire Insurance 34,099 32,033 46,630 46,000 2044 Dues & Subscriptions 5,581 1,115 6,500 6,500
2050 Fleet Maintenance 12,926 22,973 30,000 30,000
2051 Vehicle Replacement 50,000 70,108 91,200 91,200
2055 Administrative Fees 578,330 597,280 612,610 612,610 2056 POST Tranining Expense 9,492 15,724 17,500 17,500
2510 Software Cost 152,470 165,510 218,680 191,600
2520 Data Communication 31,767 31,462 45,000 45,000
2551 Equipment Replacement 203,930 211,100 216,620 220,155 2551 Equipment Replacement - 8,113 - -
4220 - Police - Administration - Total: $ 4,539,488 $ 4,700,402 $ 4,971,080 $ 4,764,227 4221 - Police - Patrol PS 1021 Regular Salaries $ 2,547,272 $ 2,403,777 $ 3,474,120 $ 3,814,776 1024 Acting Pay 1,506 3,419 - -
1025 Overtime Pay 493,135 659,431 550,000 550,000
1026 Workers Compensation Pay 204,192 335,190 - -
1027 Vacation & Holiday Pay 267,853 274,898 - -
1028 Vacation / Holiday / Sick Buy-back 12,001 16,679 46,570 48,064 1029 Holiday Pay - Police & Fire 63,866 67,413 68,240 66,231 1030 Sick Pay 76,211 125,810 - -
1101 CalPERS - Retirement 541,329 538,190 567,960 662,448 1102 CalPERS - Survivor Benefit 828 795 890 888
1103 FICA 48,496 50,530 58,540 56,972
1104 Health Insurance 394,563 343,206 406,640 382,720
1105 Worker's Compensation 720,216 770,951 827,170 774,156 1106 Employee Assistance Program 1,808 1,735 1,950 1,961 1107 Disability Insurance Benefits 6,640 7,669 4,980 4,968 1111 CalPERS - Unfunded Liability (FLAT) 463,522 553,040 658,190 - MO 2012 Public Relations - 2,460 5,000 5,000
2013 Postage - 105 100 1,000
2014 Repairs & Maintenance 195 6,764 4,000 5,000
2015 Communications 1,641 1,801 1,800 5,000
2016 Travel / Conferences / Training 6,088 27,456 32,100 40,000 2017 Professional / Technical Services 15,244 22,973 30,000 35,000 2018 Contractual Maintenance 696 - - -
2021 Clothing & Uniforms 56,081 50,086 72,000 80,000
2023 Fuel & Lubricants 148,961 215,051 214,500 240,000
2025 Office Supplies 249 2,970 2,700 5,000
2028 Tuition Reimbursement 5,320 5,970 2,500 2,500
2032 General Supplies 29,730 64,053 59,000 62,000
2039 Printing / Copying / Advertising 222 266 500 2,500 2041 Liability & Fire Insurance 241,955 240,273 341,290 341,290 2044 Dues & Subscriptions 537 1,611 1,500 2,500
2050 Fleet Maintenance 264,089 238,677 220,000 250,000
2051 Vehicle Replacement 50,000 70,000 473,200 490,000
2055 Administrative Fees 246,230 308,750 178,520 178,520 2056 POST Tranining Expense 42,957 52,540 30,000 40,000 2203 DUI Lab Fees 40,289 31,390 40,000 50,000
2551 Equipment Replacement 23,880 29,100 29,100 33,775
CAP 7010 Weapons 59,804 - - -
4221 - Police - Patrol - Total: $ 7,077,606 $ 7,525,029 $ 8,403,060 $ 8,232,268 4222 - Police - Investigations PS 1021 Regular Salaries $ 895,860 $ 904,001 $ 1,181,760 $ 1,208,333 1024 Acting Pay 3,397 1,137 - -
1025 Overtime Pay 215,908 229,654 220,000 220,000

11.2 Public Hearing Page 7
1026 Workers Compensation Pay 71,470 83,495 - -
1027 Vacation & Holiday Pay 96,723 88,069 - -
1028 Vacation / Holiday / Sick Buy-back 5,138 4,632 9,710 10,232 1029 Holiday Pay - Police & Fire 18,900 19,848 18,060 16,056 1030 Sick Pay 21,011 66,184 - -
1101 CalPERS - Retirement 193,896 191,822 198,740 225,755 1102 CalPERS - Survivor Benefit 315 316 310 288
1103 FICA 17,532 18,293 19,960 17,902
1104 Health Insurance 181,392 156,327 155,480 143,520
1105 Worker's Compensation 222,777 234,881 248,870 204,244 1106 Employee Assistance Program 688 690 690 636
1107 Disability Insurance Benefits 5,047 6,468 1,450 1,242 1111 CalPERS - Unfunded Liability (FLAT) 173,484 204,796 233,080 - MO 2012 Public Relations - 271 5,000 5,000
2013 Postage 144 433 1,000 1,000
2014 Repairs & Maintenance 1,746 123 2,000 1,200
2015 Communications 1,563 1,559 2,200 5,000
2016 Travel / Conferences / Training 9,339 8,125 15,000 15,000 2017 Professional / Technical Services 48,161 44,233 60,000 70,000 2018 Contractual Maintenance 178 - - 2,500
2021 Clothing & Uniforms 12,858 14,161 15,800 15,800
2023 Fuel & Lubricants 18,786 28,478 28,600 29,000
2025 Office Supplies 2,274 1,795 2,200 5,000
2028 Tuition Reimbursement - - 1,000 1,000
2032 General Supplies 11,905 14,445 20,000 25,000
2039 Printing / Copying / Advertising - - - 1,000
2040 Rents & Leases 4,000 - 8,000 8,000
2041 Liability & Fire Insurance 16,075 16,126 22,450 22,450 2044 Dues & Subscriptions 50 65 700 700
2050 Fleet Maintenance 46,264 35,708 40,000 40,000
2051 Vehicle Replacement 50,000 70,000 80,000 80,000
2055 Administrative Fees 119,760 133,770 137,870 137,870 2056 POST Tranining Expense 21,292 17,466 20,000 20,000 4222 - Police - Investigations - Total: $ 2,487,933 $ 2,597,371 $ 2,749,930 $ 2,533,729 4224 - Police - Measure I PS 1021 Regular Salaries $ 1,643,713 $ 1,719,553 $ 2,450,850 $ 2,899,428 1024 Acting Pay 2,828 932 - -
1025 Overtime Pay 394,628 524,706 500,000 500,000
1026 Workers Compensation Pay 280,748 261,949 - -
1027 Vacation & Holiday Pay 122,476 182,281 - -
1028 Vacation / Holiday / Sick Buy-back 6,079 4,143 8,520 8,963 1029 Holiday Pay - Police & Fire 40,752 46,418 52,180 56,196 1030 Sick Pay 67,028 86,018 - -
1031 SDI Pay 2,811 - -
1101 CalPERS - Retirement 305,558 309,535 330,700 402,415 1102 CalPERS - Survivor Benefit 633 650 700 744
1103 FICA 31,522 36,037 41,960 42,987
1104 Health Insurance 333,315 281,540 310,960 322,920
1105 Worker's Compensation 479,154 534,060 583,150 561,128 1106 Employee Assistance Program 1,384 1,419 1,530 1,643 1107 Disability Insurance Benefits 2,328 2,352 4,980 5,382 1111 CalPERS - Unfunded Liability (FLAT) 408,527 487,153 562,470 - MO 2017 Professional & Technical Services 200 - - -
2021 Clothing & Uniforms 23,050 25,353 37,000 37,000
2023 Fuel & Lubricants 23,063 29,731 28,600 34,000
2032 General Supplies 4,160 2,335 4,500 18,000
2041 Liability & Fire Insurance 32,333 33,162 51,410 51,410 2050 Fleet Maintenance 44,363 50,046 55,000 50,000
2051 Vehicle Replacement 50,000 70,000 97,200 97,200
2055 Administrative Fees 176,160 196,940 135,070 135,070 4224 - Police - Measure I - Total: $ 4,476,813 $ 4,886,313 $ 5,256,780 $ 5,224,486 4230 - Fire PS 1021 Regular Salaries $ 2,316,711 $ 2,320,627 $ 2,892,900 $ 2,973,968 1023 Seasonal Wages - 67,771 - 25,000
1024 Acting Pay 2,556 3,483 - -
1025 Overtime Pay 637,406 800,798 700,000 700,000
1026 Workers Compensation Pay 70,152 40,118 - -
1027 Vacation & Holiday Pay 271,513 283,804 - -
1028 Vacation / Holiday / Sick Buy-back 2,118 187,361 10,230 10,553 1029 Holiday Pay - Police & Fire 70,670 72,815 67,040 67,041 1030 Sick Pay 125,406 120,919 - -
1032 Overtime - Strike Team 319,635 183,484 250,000 250,000 1099 Outside Labor 4,610 12,406 - -
1101 CalPERS - Retirement 504,259 485,124 489,070 571,367 1102 CalPERS - Survivor Benefit 740 725 750 949
1103 FICA 52,168 53,775 54,980 44,248
1104 Health Insurance 410,921 351,978 380,950 337,272
1105 Worker's Compensation 510,318 516,306 524,700 393,812 1106 Employee Assistance Program 1,615 1,583 1,650 1,654 1109 PARS 2,544 2,763 3,430 3,496
1111 CalPERS - Unfunded Liability (FLAT) 581,711 687,882 811,960 - MO 2012 Public Relations 4,058 1,384 3,240 3,565
2013 Postage 1,184 1,505 1,620 1,780
2014 Repairs & Maintenance 17,071 19,732 21,600 23,760
2015 Communications 197,997 194,825 225,000 247,500
2016 Travel / Conferences / Training 13,580 33,593 40,000 40,000

11.2 Public Hearing Page 8
2017 Professional / Technical Services 47,380 52,593 84,240 92,565 2018 Contractual Maintenance 54,653 62,030 64,800 83,380 2021 Clothing & Uniforms 42,263 41,994 50,000 55,000
2022 Food & Meals 27 107 - -
2023 Fuel & Lubricants 43,258 92,233 96,800 135,000
2025 Office Supplies 4,131 3,151 5,940 6,535
2028 Tuition Reimbursement 16,393 5,958 5,400 5,400
2032 General Supplies 68,962 76,914 91,800 95,000
2034 Utilities 57,787 66,599 69,140 82,970
2039 Printing / Copying / Advertising 9,755 12,492 8,000 10,000 2041 Liability & Fire Insurance 37,747 36,988 56,830 56,830 2044 Dues & Subscriptions 1,542 979 3,200 3,200
2050 Fleet Maintenance 27,440 11,303 20,000 20,000
2051 Vehicle Replacement 20,000 74,400 74,400 74,400
2053 Fleet Maintenance - Outside 102,964 138,525 100,000 150,000 2055 Administrative Fees 354,060 380,400 407,180 407,180 2132 Outside Training - 7,329 25,000 40,513
2142 Weed Abatement - Clearing Lots 7,989 21,156 15,000 30,000 2510 Software Maintenance 476 1,957 34,420 44,450
2551 Equipment Replacement 206,140 206,970 209,210 209,210 CAP 5101 2019 SHSGP Expense 33,671 - - -
7201 Computer - 32 SHSGP - 34,258 - -
4230 - Fire - Total: $ 7,255,581 $ 7,773,097 $ 7,900,480 $ 7,297,597 4231 - Fire - Measure I PS 1021 Regular Salaries $ 706,485 $ 650,376 $ 1,016,070 $ 978,740 1024 Acting Pay 1,020 920 - -
1025 Overtime Pay 208,671 218,697 180,000 180,000
1026 Workers Compensation Pay 29,936 41,615 - -
1027 Vacation & Holiday Pay 66,580 84,011 - -
1029 Holiday Pay - Police & Fire 24,521 23,178 29,800 29,796 1030 Sick Pay 19,559 33,706 - -
1032 Overtime - Strike Team 76,762 56,729 75,000 75,000 1101 CalPERS - Retirement 135,039 127,229 144,710 150,960 1102 CalPERS - Survivor Benefit 242 230 290 288
1103 FICA 15,609 15,116 18,390 14,624
1104 Health Insurance 125,579 100,570 134,160 131,560
1105 Worker's Compensation 159,040 155,407 182,730 143,873 1106 Employee Assistance Program 529 503 630 636
1111 CalPERS - Unfunded Liability (FLAT) 207,441 244,834 255,460 - MO 2016 Travel / Conferences / Training - - 3,500 3,500 2017 Professional & Technical Services 5,876 1,392 10,800 11,070 2021 Clothing & Uniforms 10,481 12,482 14,040 14,040
2028 Tuition Reimbursement - - 500 500
2041 Liability & Fire Insurance 12,366 11,753 17,190 17,190 2051 Vehicle Replacement - 7,200 7,200 7,200
2055 Administrative Fees 74,440 73,480 70,340 70,340
4231 - Fire - Measure I - Total: $ 1,880,176 $ 1,859,428 $ 2,160,810 $ 1,829,316 4320 - Public Works - Streets PS 1021 Regular Salaries 477,370 506,100 567,360 644,069 1023 Seasonal Wages - - 47,000 -
1025 Overtime Pay 19,888 27,050 35,000 35,000
1027 Vacation & Holiday Pay 32,234 36,396 - -
1028 Vacation / Holiday / Sick Buy-back 3,973 4,096 4,820 5,044 1030 Sick Pay 30,987 30,620 - -
1031 SDI Pay 1,358 - - -
1099 Outside Labor 46,665 74,244 55,000 55,000
1101 CalPERS - Retirement 46,296 45,991 43,010 56,715
1102 CalPERS - Survivor Benefit 228 225 210 250
1103 FICA 7,760 8,302 9,000 9,412
1104 Health Insurance 130,907 111,430 105,650 124,782
1105 Worker's Compensation 83,754 89,443 97,420 95,352
1106 Employee Assistance Program 497 492 470 553
1109 PARS 3,194 3,536 3,770 3,934
1111 CalPERS - Unfunded Liability (FLAT) 116,031 131,901 143,300 - MO 2013 Postage 1,018 859 1,300 1,300
2014 Repairs & Maintenance 1,294 1,347 1,800 1,845
2015 Communications 3,132 3,317 3,600 3,690
2016 Travel / Conferences / Training 1,055 871 2,000 2,000 2017 Professional / Technical Services 1,952 480 3,000 3,075 2018 Contractual Maintenance 2,479 2,304 4,000 4,100
2021 Clothing & Uniforms 4,658 5,062 7,500 7,500
2023 Fuel & Lubricants 32,302 46,100 55,000 55,000
2025 Office Supplies 241 761 3,000 3,075
2029 Utilities - Traffic Signals 49,404 61,093 63,000 61,915 2030 Utilities - Street Lighting 54 34 - -
2032 General Supplies 7,772 6,911 9,000 9,225
2034 Utilities 12,487 14,879 16,000 14,971
2039 Printing / Copying / Advertising 931 699 1,000 1,025 2041 Liability & Fire Insurance 11,604 11,494 16,290 16,290 2044 Dues & Subscriptions 425 525 550 564
2049 Landfill Fees - Recycling 4,714 4,293 6,000 6,000
2050 Fleet Maintenance 98,071 134,538 110,000 140,000
2051 Vehicle Replacement 52,800 52,800 52,800 52,800
2052 Personal Auto Allowance 481 482 480 480
2055 Administrative Fees 162,260 186,290 154,140 154,140 2510 Software Maintenance 428 659 800 1,200

11.2 Public Hearing Page 9
2551 Equipment Replacement 9,930 9,620 10,260 10,424
DS 8206 Oversize Liability - Principal - 600,000 54,320 54,320 OFU 9643 Transfer to Streets CIP 304,100 305,000 305,000 305,000 4320 - Public Works - Streets - Total: $ 1,764,734 $ 2,520,244 $ 1,992,850 $ 1,940,051 4321 - PW - Streets - Measure I OFU 9643 Transfer to Streets CIP $ 200,000 $ 200,000 $ 200,000 $ 200,000 4321 - PW - Streets - Measure I - Total: $ 200,000 $ 200,000 $ 200,000 $ 200,000 4322 - Public Works - Graff. Abatemt PS 1021 Regular Salaries $ 44,238 $ 45,603 $ 55,340 $ 62,859 1025 Overtime Pay 2,228 2,415 4,000 4,000
1027 Vacation & Holiday Pay 4,440 4,214 - -
1030 Sick Pay 2,348 2,358 - -
1101 CalPERS - Retirement 4,369 4,216 4,210 5,545
1102 CalPERS - Survivor Benefit 24 24 20 24
1103 FICA 760 779 850 911
1104 Health Insurance 13,954 11,992 11,960 11,960
1105 Worker's Compensation 8,513 8,759 9,530 9,198
1106 Employee Assistance Program 53 53 50 53
1111 CalPERS - Unfunded Liability (FLAT) 12,436 14,137 15,200 - MO 2014 Repairs & Maintenance 5,500 2,285 6,500 6,500
2015 Communications 93 296 2,000 2,000
2017 Professional / Technical Services 96 416 400 800
2021 Clothing & Uniforms 521 624 500 1,000
2023 Fuel & Lubricants 7,190 9,106 11,000 11,000
2025 Office Supplies 42 - 100 200
2032 General Supplies 3,003 3,325 5,600 15,000
2039 Printing / Copying / Advertising - - 500 500
2041 Liability & Fire Insurance 1,237 1,237 1,730 1,730 2044 Dues & Subscriptions - 1,260 1,260 1,292
2050 Fleet Maintenance 9,521 12,579 15,000 15,000
2051 Vehicle Replacement - 11,400 11,400 11,400
2055 Administrative Fees 11,430 11,960 12,100 12,100
4322 - Public Works - Graffiti Abatement - Total: $ 131,996 $ 149,038 $ 169,250 $ 173,072 4323 - Public Works - Street Lighting PS 1021 Regular Salaries $ 5,283 $ 5,698 $ 6,690 $ 5,870 1025 Overtime Pay 228 302 1,000 1,000
1027 Vacation & Holiday Pay 380 396 - -
1030 Sick Pay 328 422 - -
1101 CalPERS - Retirement 512 522 510 518
1102 CalPERS - Survivor Benefit 2 2 - 2
1103 FICA 82 91 110 85
1104 Health Insurance 1,395 1,200 1,200 1,196
1105 Worker's Compensation 918 1,018 1,140 953
1106 Employee Assistance Program 6 5 10 5
1111 CalPERS - Unfunded Liability (FLAT) 1,244 1,414 1,520 - MO 2014 Repairs & Maintenance 10,314 5,962 10,000 10,250 2016 Travel / Conference / Training - - 350 350
2017 Professional / Technical Services - - 500 513
2021 Clothing & Uniforms 20 51 100 100
2030 Utilities - Street Lighting 732,482 780,552 880,000 893,200 2032 General Supplies 41 - 300 308
2034 Utilities 124 50 - -
2041 Liability & Fire Insurance 1,260 124 170 170
2044 Dues & Subscriptions - 1,500 1,538
2055 Administrative Fees 3,390 1,240 7,380 7,380
4323 - Public Works - Street Lighting - Total: $ 758,009 $ 799,049 $ 912,480 $ 923,437 4400 - CS - Parks & Rec Admin PS 1021 Regular Salaries $ 165,711 $ 194,872 $ 244,400 $ 261,721 1024 Acting Pay 1,482 1,276 - -
1025 Overtime Pay - 183 200 200
1027 Vacation & Holiday Pay 28,867 21,573 - -
1028 Vacation / Holiday / Sick Buy-back 12,790 - 5,280 5,478 1030 Sick Pay 5,196 5,145 - -
1031 SDI Pay - - - -
1101 CalPERS - Retirement 15,566 17,858 18,500 22,631
1102 CalPERS - Survivor Benefit 59 69 70 72
1103 FICA 2,783 3,104 3,490 3,874
1104 Health Insurance 31,120 34,137 35,880 35,880
1105 Worker's Compensation 5,996 3,099 3,490 3,653
1106 Employee Assistance Program 128 151 160 159
1109 PARS 2,794 3,727 4,130 4,273
1111 CalPERS - Unfunded Liability (FLAT) 37,309 42,412 45,590 - MO 2013 Postage 26 4 250 250
2015 Communications 2,660 2,957 3,700 3,700
2016 Travel / Conferences / Training - 136 500 750
2017 Professional / Technical Services - - 3,750 3,750
2025 Office Supplies 1,017 3,467 3,500 3,500
2032 General Supplies 38 35 - -
2034 Utilities 35,545 46,606 36,000 46,000
2039 Printing / Copying / Advertising - 348 1,600 1,600 2041 Liability & Fire Insurance 2,983 3,522 5,180 5,180 2044 Dues & Subscriptions - - 200 200

11.2 Public Hearing Page 10
2052 Personal Auto Allowance 3,521 4,813 6,000 6,000
2055 Administrative Fees 61,940 67,390 66,380 66,380
2510 Software Maintenance 68 215 570 470
2551 Equipment Replacement 900 3,400 200 236
4400 - Comm Svc - Parks & Rec Admin - Total: $ 418,499 $ 460,499 $ 489,020 $ 475,957 4410 - CS - Parks PS 1021 Regular Salaries $ 479,976 $ 625,804 $ 754,300 $ 774,884 1023 Seasonal Wages 21,440 28,627 35,000 60,000
1024 Acting Pay 1,999 4,715 5,350 -
1025 Overtime Pay 16,821 17,487 16,000 16,000
1026 Workers Comp Pay - - - -
1027 Vacation & Holiday Pay 10,394 53,784 - -
1028 Vacation / Holiday / Sick Buy-back 64,295 - 2,660 3,019 1030 Sick Pay 42,085 21,715 - -
1031 SDI Pay - 8,821 - -
1101 CalPERS - Retirement 45,729 57,749 57,580 68,126
1102 CalPERS - Survivor Benefit 242 319 310 307
1103 FICA 8,877 10,700 11,630 11,280
1104 Health Insurance 138,339 135,786 141,130 141,128
1105 Worker's Compensation 88,593 103,113 111,020 104,254 1106 Employee Assistance Program 529 669 680 678
1109 PARS 789 1,758 2,080 2,355
1111 CalPERS - Unfunded Liability (FLAT) 147,992 168,234 194,510 - MO 2012 Public Relations - 50 50
2013 Postage 4 12 80 300
2014 Repairs & Maintenance 120,198 138,960 150,000 195,000 2015 Communications 735 3,345 3,000 3,000
2016 Travel / Conferences / Training 2,596 3,931 3,500 6,500 2017 Professional / Technical Services 145 1,393 840 1,500 2018 Contractual Maintenance 350,563 374,165 376,920 414,612 2021 Clothing & Uniforms 7,499 11,875 8,000 10,000
2023 Fuel & Lubricants 24,356 40,990 44,000 45,500
2025 Office Supplies 1,061 881 1,000 1,000
2032 General Supplies 61,709 80,743 75,000 75,000
2034 Utilities 458,847 476,942 460,000 482,125
2039 Printing / Copying / Advertising 49 743 2,000 2,400 2040 Rents & Leases 21,737 20,568 20,000 20,000
2041 Liability & Fire Insurance 12,367 15,566 22,110 22,110 2044 Dues & Subscriptions - 145 500 500
2046 Taxes 619 160 1,200 1,200
2049 Landfill Fees 19,728 21,262 19,000 19,000
2050 Fleet Maintenance 20,478 47,162 40,000 40,600
2051 Vehicle Replacement 40,000 64,200 64,200 64,200
2055 Administrative Fees 120,920 129,310 131,640 131,640 2134 Baseball Utilities 12,500 12,500 12,500 15,000
2135 Softball Utilities 12,500 12,500 12,500 15,000
2510 Software Maintenance - - - 2,000
2551 Equipment Replacement 33,130 34,300 35,100 48,438
DS 8206 Oversize Liabilitiy - Principal - - 54,330 54,330 4410 - Comm Svc - Parks - Total: $ 2,389,841 $ 2,730,934 $ 2,869,720 $ 2,853,036 4420 - CS - Recreation / CS PS 1021 Regular Salaries $ 189,622 $ 208,876 $ 238,320 $ 335,868 1023 Seasonal Wages 43,378 458,554 595,000 700,000
1024 Acting Pay 689 460 - -
1025 Overtime Pay - 58 - -
1027 Vacation & Holiday Pay 16,364 19,507 - -
1028 Vacation / Holiday / Sick Buy-back 1,772 1,834 9,150 12,752 1030 Sick Pay 18,020 10,389 - -
1101 CalPERS - Retirement 18,277 22,111 18,040 29,342
1102 CalPERS - Survivor Benefit 75 173 70 96
1103 FICA 3,911 10,131 12,150 5,055
1104 Health Insurance 42,043 34,697 35,880 35,880
1105 Worker's Compensation 17,370 42,214 50,780 19,806
1106 Employee Assistance Program 159 159 160 212
1109 PARS 6,709 6,933 7,150 9,946
1111 CalPERS - Unfunded Liability (FLAT) 37,309 42,412 45,590 - MO 2012 Public Relations - - 500 -
2013 Postage 247 255 1,020 1,020
2014 Repairs & Maintenance - 207 1,050 1,050
2015 Communications 1,640 2,218 2,200 2,500
2016 Travel / Conferences / Training 815 2,417 1,500 1,500 2017 Professional / Technical Services 3,780 5,558 10,500 10,500 2021 Clothing & Uniforms 700 1,399 2,030 2,500
2023 Fuel & Lubricants 737 2,095 2,200 2,400
2025 Office Supplies 375 448 1,500 1,500
2032 General Supplies 7,568 34,450 33,850 46,000
2039 Printing / Copying / Advertising 7,789 5,088 20,000 20,000 2040 Rents & Leases 40 11,762 12,000 12,000
2041 Liability & Fire Insurance 3,726 3,721 5,180 5,180 2044 Dues & Subscriptions 1,315 1,179 1,550 1,550
2050 Fleet Maintenance 4,127 1,839 4,000 4,000
2051 Vehicle Replacement - 9,600 9,600 9,600
2055 Administrative Fees 268,930 278,640 285,930 285,930 2551 Equipment Replacement 3,190 1,590 5,080 5,120
4420 - Comm Svc - Recreation / CS - Total: $ 700,677 $ 1,220,974 $ 1,411,980 $ 1,561,307

11.2 Public Hearing Page 11
4451 - CS - Library PS 1021 Regular Salaries $ 481,382 $ 451,475 $ 562,370 $ 595,161 1023 Seasonal Wages 409 62,546 60,000 60,000
1027 Vacation & Holiday Pay 49,393 62,440 - -
1028 Vacation / Holiday / Sick Buy-back 2,235 1,542 11,700 11,906 1030 Sick Pay 16,525 23,953 - -
1031 SDI Pay - 4,063 - -
1101 CalPERS - Retirement 46,798 42,796 42,480 52,566
1102 CalPERS - Survivor Benefit 243 237 230 240
1103 FICA 7,693 8,470 8,970 8,802
1104 Health Insurance 139,532 104,346 101,660 107,640
1105 Worker's Compensation 7,700 9,299 8,940 8,598
1106 Employee Assistance Program 529 493 500 530
1109 PARS 8,607 8,529 9,180 9,287
1111 CalPERS - Unfunded Liability (FLAT) 124,363 141,373 151,960 - MO 2012 Public Relations 3,455 3,899 3,500 4,000
2013 Postage 2,482 3,242 2,000 2,500
2014 Repairs & Maintenance 236 674 1,000 1,000
2015 Communications 1,310 1,492 1,100 1,500
2016 Travel / Conferences / Training 374 504 1,500 1,500 2017 Professional / Technical Services 43,349 58,053 59,000 60,000 2018 Contactual Maintenance (1,870) 5,719 4,000 5,000
2025 Office Supplies 6,992 8,210 6,500 6,500
2027 Books & Magazines 84,560 78,414 92,000 95,000
2032 General Supplies 3,937 5,726 7,000 7,000
2034 Utilities 97,011 104,725 90,000 96,425
2039 Printing / Copying / Advertising 13,409 12,560 9,500 10,000 2041 Liability & Fire Insurance 12,365 11,523 16,370 16,370 2044 Dues & Subscriptions 63,732 63,444 70,000 75,000
2055 Administrative Fees 293,330 311,620 334,660 334,660 2551 Equipment Replacement 13,900 13,690 13,890 15,737
4451 - Comm Svc - Library - Total: $ 1,523,981 $ 1,605,057 $ 1,670,010 $ 1,586,923 4751 - Public Works - Storm Drain MO 2055 Administrative Fees $ - $ (150) $ - $ - DS 8206 Oversize Liability - Principal 106,154 103,498 56,490 56,490 8306 Oversize Liability - Interest 718 302 -
OFU 9067 Transfer to Surface Water Fund 272,000 272,000 272,000 272,000 9647 Transfer to Storm Drain CIP 200,000 200,000 200,000 200,000 4751 - Public Works - Storm Drain - Total: $ 578,872 $ 575,650 $ 528,490 $ 528,490 4800 - Printing MO 2175 Printing & Binding Clearing $ - $ 14,517 $ - $ 10,000 4800 - Printing - Total: $ - $ 14,517 $ - $ 10,000
GENERAL FUND TOTAL EXPENDITURES: $ 45,238,363 $ 49,170,217 $ 52,808,340 $ 54,624,922

11.2 Public Hearing Page 12
ESTIMATED ENDING Excess / (Deficit)
BEGINNING FUND BALANCE / of Revenues
FUND BALANCE REVENUES EXPENDITURES WORKING CAPITAL over Expenses General Fund $ 26,796,014 $ 55,841,187 $ 54,624,922 $ 28,012,279 $ 1,216,265 Speical Revenue Funds - General Purpose
018 - Downtown Parking $ 3,837 $ 113,500 $ 117,050 $ 287 $ (3,550) 019 - Parking & Business Improvement 6,314 80,300 86,100 514 (5,800) 048 - Property Management (814,548) 2,129,989 2,270,571 (955,130) (140,582) 049 - Dangerous Building Abatement 652,178 2,500 31,460 623,218 (28,960) 600 - General CIP Administration 197,644 675,000 815,989 56,655 (140,989) 601 - General Fund CIP 515,813 6,849,236 15,545,843 (8,180,794) (8,696,607) Special Revenue Funds - Transportation
021 - Measure R $ 3,443,875 $ 1,200,000 $ 1,544,412 $ 3,099,463 $ (344,412) 022 - Gas Tax / RMRA 3,397,531 3,552,197 4,931,375 2,018,353 (1,379,178) 023 - Traffic Safety 26,573 60,100 50,000 36,673 10,100 643 - Transportation CIP 3,090,633 20,414,269 20,725,714 2,779,188 (311,445) Special Revenue Funds - Other
007 - Senior Services $ (357,751) $ 668,751 $ 716,771 $ (405,771) $ (48,020) 028 - American Rescue Plan Act (ARPA) 11,787,206 - 11,498,581 288,625 (11,498,581) 031 - Office of Traffic Safety Grant 3,159 7,000 10,000 159 (3,000) 033 - COPS State Grant 161,499 108,000 148,815 120,684 (40,815) 034 - Local Law Enforcement Block Grant (30,123) - - (30,123) - 037 - DMV Auto Theft Deterrence (9,339) - - (9,339) -
038 - Police Asset Forfeiture 44,560 - - 44,560 -
039 - Vehicle Abatement 118,086 450 46,803 71,733 (46,353) 045 - COVID 19 Grants 113,903 - - 113,903 -
050 - Lighting & Landscape Districts 1,293,470 10,000 160,772 1,142,698 (150,772) 067 - Surface Water Management 4,649,477 1,465,800 2,405,784 3,709,493 (939,984) 647 - Surface Water CIP (917,507) 1,450,000 514,802 17,691 935,198 071 - Encampment Resolution Funding 1,425,668 4,822,586 4,499,630 1,748,624 322,956 602 - Economic Incentives 12,357 - - 12,357 -
603 - Technology CIP 858,955 127,810 185,000 801,765 (57,190) 623 - Equipment Replacement 2,821,450 1,424,279 933,345 3,312,384 490,934 690 - Catastrophic Reserve 600,000 150,000 - 750,000 150,000 695 - Personnel Reserve 200,000 50,000 - 250,000 50,000 Enterprise Funds
005 - Aviation $ 149,401 175,828 $ 278,828 $ 46,401 $ (103,000) 605 - Aviation CIP (202,930) 50,000 - (152,930) 50,000
008 - Development 717,454 3,142,266 3,845,665 14,055 (703,399) 009 - Transit 1,191,083 - 1,191,083 - (1,191,083)
010 - Water 8,481,327 10,469,750 12,380,745 6,570,332 (1,910,995) 610 - Water CIP 7,272,792 3,150,000 7,582,806 2,839,986 (4,432,806) 680 - Water Reserve 8,628,567 1,450,000 - 10,078,567 1,450,000 015 - Sewer / Wastewater 22,956,306 27,156,600 26,431,135 23,681,771 725,465 615 - Sewer / Wastewater CIP 28,778,936 8,300,000 7,415,540 29,663,396 884,460 685 - Sewer / Wastewater Reserve 11,340,000 1,680,000 - 13,020,000 1,680,000 012 - Solid Waste / Sweeping 9,315,092 12,125,890 12,669,193 8,771,789 (543,303) 612 - Solid Waste / Sweeping CIP 3,246,509 500,000 75,000 3,671,509 425,000 Impact Fees
200 - Law Enforecement Impact Fee $ - $ - $ - $ - $ -
210 - Fire Facility / Equipment Impact Fee 1,410,684 14,000 - 1,424,684 14,000 215 - Library Impact Fee 854,273 8,500 - 862,773 8,500
220 - General Facility / Equipment Impact Fee 1,334,677 13,000 - 1,347,677 13,000 225 - General Plan Maintenance Impact Fee - - - - -
230 - Streets / Traffic Signals Impact Fee 6,171,818 55,000 - 6,226,818 55,000 235 - Grade Separation Impact Fee 828,683 8,000 - 836,683 8,000 240 - Bridges & Culverts Impact Fee - - - - -
245 - State Highway Impact Fee 1,077,281 10,000 - 1,087,281 10,000 250 - Streets / Medians Impact Fee 116,607 1,000 - 117,607 1,000 260 - Water Supply Impact Fee 7,437,222 72,000 866,734 6,642,488 (794,734) 265 - Groundwater Recharge Impact Fee - - - - -
270 - Wastewater Treatment Fac Impact Fee 51,983 - 51,983 - (51,983) 301 - Storm Drainage Impact Fee 655,488 6,000 - 661,488 6,000 360 - Street Sweeping Impact Fee - - - - -
390 - Parks / Recreation Facilities Impact Fee 7,307,675 70,000 - 7,377,675 70,000 Internal Service Funds
004 - Fleet Maintenance $ (2,969) $ 1,816,500 $ 1,876,506 $ (62,975) $ (60,006) 604 - Fleet CIP 7,550,902 2,283,880 2,976,550 6,858,232 (692,670) 060 - Employee Welfare 6,118,591 5,663,090 5,011,311 6,770,370 651,779 061 - Workers Compensation 9,844,936 3,929,338 2,606,570 11,167,704 1,322,768 062 - General Insurance (2,156,332) 2,788,657 3,673,870 (3,041,545) (885,213) City of Tulare
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2023-24 Proposed Budget

11.2 Public Hearing Page 13
063 - Unemployment Insurance 1,478 50,000 - 51,478 50,000 066 - Purchasing (491,858) 2,250,000 2,195,000 (436,858) 55,000 CDBG / Housing
075 - Cal Home Program 17,826 - - 17,826 -
076 - HOME Re-Use Program 309,739 - - 309,739 -
077 - Redevelopment CDBG Entitlement (632,288) 759,421 729,409 (602,276) 30,012 General Debt Service
017 - Finance Authority Debt Service 1,594,388 $ 2,573,210 $ 4,120,557 $ 47,041 $ (1,547,347) Total Citywide $ 211,366,275 $ 191,774,884 $ 219,058,489 $ 184,082,670 $ (26,067,340)

11.2 Public Hearing Page 14

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
018-3201-000 Interest Income $ 7 206 - -
018-3201-090 Unrealized GASB 31 Adj - - - -
018-3990-001 Transfer In - General Fund 100,000 112,020 117,530 113,500 Total: $ 100,007 112,226 117,530 113,500
Expenditures:
018-4350-2014 Repairs & Maintenance $ 32,417 21,389 10,000 20,000 018-4350-2018 Contractual Maintenance 66,302 73,666 70,000 70,000 018-4350-2032 General Supplies 68 - -
018-4350-2034 Utilities 23,021 23,021 23,021 23,500
018-4350-2044 Dues & Subscriptions 3,524 3,524 3,524 3,550 Total: $ 125,332 121,600 106,545 117,050
Excess (deficit) of revenues over expenditures $ (25,325) (9,374) 10,985 (3,550) Beginning Fund Balance $ 27,551 2,226 (7,148) 3,837
Ending Fund Balance $ 2,226 (7,148) 3,837 287

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Downtown Parking Fund (Fund 018)
Capital Expenditure Detail

11.2 Public Hearing Page 15

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
019-3101-001 TIP Assessment - Zone A $ 68,778 65,101 64,500 65,000 019-3101-002 TIP Assessment - Zone B 11,136 10,997 11,500 11,500 019-3101-003 TIP Assessment - Non-Lic 4,815 3,625 3,800 3,800 Total: $ 84,729 79,723 79,800 80,300
Expenditures:
019-4360-2039 Printing, Copying & Adv. $ - - - -
019-4360-2055 Administrative Fees 930 1,030 1,010 1,100 019-4360-2058 Community Improvement 77,942 77,026 80,000 85,000 Total: $ 78,872 78,056 81,010 86,100
Excess (deficit) of revenues over expenditures $ 5,857 1,667 (1,210) (5,800) Beginning Fund Balance $ - 5,857 7,524 6,314
Ending Fund Balance $ 5,857 7,524 6,314 514

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Parking & Business Improvement Area Fund (Fund 019)
Capital Expenditure Detail

11.2 Public Hearing Page 16

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
048-3201-000 Interest Income $ 1,029 1,059 - -
048-3201-090 Unrealized GASB 31 Adj - - - -
048-3202-001 Rents - Civic Affaris Building 6,368 - - - 048-3202-001 Rents - Office of Education 8,603 8,652 9,200 9,200 048-3202-001 Rents - RDA Properties 1,355 1,396 1,500 1,500 048-3203-006 ORV Park Rental Charges 21,180 21,815 22,137 22,500 048-3290-000 Administrative Fee 1,216,970 1,321,170 1,403,390 1,403,390 048-3291-000 Administrative Finance Charges 7 - - -
048-3292-000 Grant Overhead 14,376 15,102 13,614 14,000 048-3992-001 OHV - Gate Fees - - 3,300 3,300
048-3317-006 ORV Grant 478,852 192,435 419,216 426,099
048-3501-000 Sale of Property 13,769 - - -
048-3502-000 Miscellaneous Revenues 76,042 47,092 36,100 - 048-3990-001 Transfers In - General Svc Fund 300,000 250,000 250,000 250,000 Total: $ 2,138,551 1,858,721 2,158,457 2,129,989
Expenditures:
4510 - Property Management Admin.
048-4510-1021 Regular Salaries $ 14,294 16,191 16,520 17,735 048-4510-1022 Part Time Salaries 1,606 1,497 - -
048-4510-1023 Seasonal Wages 876 44 - -
048-4510-1025 Overtime Pay - 4 - -
048-4510-1027 Vacation & Holiday Pay 1,114 1,819 410 -
048-4510-1028 Vacation / Holiday / Sick Buyback - - - 449 048-4510-1030 Sick Pay 576 741 - -
048-4510-1031 SDI Pay 147 - - -
048-4510-1101 CalPERS Retirement 1,505 1,622 1,250 1,563 048-4510-1102 Survivors Benefits 6 6 - 5
048-4510-1103 FICA 264 290 240 264
048-4510-1104 Health Insurance 2,727 2,636 2,390 2,392
048-4510-1105 Workers Comp Insur Benefit 266 288 240 252 048-4510-1106 Employee Assistance Program 13 13 10 11
048-4510-1109 PARS 468 516 320 350
048-4510-1111 PERS Flat 1,866 2,827 3,040 160,456
048-4510-2014 Repairs & Maintenance - 2,100 - -
048-4510-2015 Communications 135 138 200 200
048-4510-2017 Professional & Technical Svc 4,174 306 6,000 6,000 048-4510-2021 Clothing & Uniforms 6,420 - - -
048-4510-2041 Liability & Fire Insurance 303 309 430 345 048-4510-2052 Personal Auto Allowance 241 241 240 240
048-4510-2055 Administrative Fees 1,120 1,310 1,400 1,400 048-4510-2551 Equipment Replacement 390 940 1,300 1,300 4520 - Property Maintenance
048-4520-1021 Regular Salaries $ 10,416 11,455 8,260 8,867 048-4520-1022 Part Time Salaries 803 748 - -
048-4520-1023 Seasonal Wages 438 22 - -
048-4520-1025 Overtime Pay - 2 - -
048-4520-1027 Vacation & Holiday Pay 901 1,319 210 -
048-4520-1028 Vacation / Holiday / Sick Buyback - - - 224 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Propoerty Management Fund (Fund 048)

11.2 Public Hearing Page 17
048-4520-1030 Sick Pay 478 537
- -
048-4520-1031 SDI Pay 74 - - -
048-4520-1101 CalPERS Retirement 1,077 1,126 630 781
048-4520-1102 Survivors Benefits 4 4 - 2
048-4520-1103 FICA 187 202 120 132
048-4520-1104 Health Insurance 1,713 1,618 1,200 1,196
048-4520-1105 Workers Comp Insur Benefit 187 201 120 126 048-4520-1106 Employee Assistance Program 8 8 10 5
048-4520-1109 PARS 348 376 160 175
048-4520-1111 PERS Flat 871 353 1,900 -
048-4520-2014 Repairs & Maintenance 14,011 7,658 25,000 25,000 048-4520-2015 Communications 911 918 5,700 5,700
048-4520-2018 Contractual Maintenance 4,134 4,417 8,000 8,000 048-4520-2021 Clothing & Uniforms 75 123 - -
048-4520-2025 Office Supplies - 269 2,500 2,500
048-4520-2032 General Supplies 71 502 1,000 1,000
048-4520-2034 Utilities 40,667 52,658 - -
048-4520-2040 Rents & Leases - 484 - -
048-4520-2041 Liability & Fire Insurance 183 186 260 173 048-4520-2052 Personal Auto Allowance 241 241 240 240
048-4520-2055 Administrative Fees 163,260 171,930 186,930 186,930 048-4520-9045 Transfers Out - COVID 19 Fund 5,301 - - - 4530 - Facilities Maintenance
048-4530-1021 Regular Salaries $ 481,077 405,728 556,360 561,365 048-4530-1022 Part Time Salaries 2,410 2,245 - -
048-4530-1023 Seasonal Wages 1,314 66 8,000 -
048-4530-1024 Acting Pay - 2,149 4,660 -
048-4530-1025 Overtime Pay 1,131 5,345 4,000 -
048-4530-1026 Workers Comp Pay - 11,758 - -
048-4530-1027 Vacation & Holiday Pay 41,366 17,649 - -
048-4530-1028 Vacation / Holiday / Sick Buyback 3,388 12,741 3,760 3,583 048-4530-1030 Sick Pay 26,247 33,363 - -
048-4530-1031 SDI Pay 2,304 4,256 - -
048-4530-1099 Outside Labor - 15,212 - -
048-4530-1101 CalPERS Retirement 46,072 37,862 42,580 49,330 048-4530-1102 Survivors Benefits 251 221 250 247
048-4530-1103 FICA 7,700 7,025 8,130 8,192
048-4530-1104 Health Insurance 143,274 106,620 123,190 111,228 048-4530-1105 Workers Comp Insur Benefit 97,610 91,384 100,180 109,998 048-4530-1106 Employee Assistance Program 547 483 540 246 048-4530-1109 PARS 3,243 2,192 2,940 525
048-4530-1111 PERS Flat 127,224 145,261 156,140 -
048-4530-2014 Repairs & Maintenance 108,916 120,666 190,000 190,000 048-4530-2015 Communications 2,125 2,518 3,500 3,500
048-4530-2016 Travel/ Conf / Training 234 1,219 3,000 3,000 048-4530-2017 Professional & Tech Services 918 3,194 4,500 4,500 048-4530-2018 Contractual Maintenance 15,338 15,808 18,500 18,500 048-4530-2021 Clothing & Uniforms 6,892 5,224 5,000 5,000 048-4530-2023 Fuel & Lubricants 9,130 11,466 16,500 16,500 048-4530-2025 Office Supplies 261 924 2,500 2,500
048-4530-2032 General Supplies 24,634 30,007 60,000 60,000 048-4530-2034 Utilities 65,632 70,743 70,000 70,000
048-4530-2039 Printing / Copying / Advertising 140 85 400 400 048-4530-2040 Rents & Leases 13,868 15,294 - -
048-4530-2041 Liability & Fire Insurance 12,790 11,288 17,630 17,788 048-4530-2050 Fleet Maintenance 9,363 17,353 20,000 20,000 048-4530-2051 Vehicle Replacement 36,000 36,000 36,000 36,000 048-4530-2052 Personal Auto Allowance 241 241 240 240
048-4530-2055 Administrative Fees 68,240 73,840 75,840 75,840 048-4530-2551 Equipment Replacement 780 1,010 1,200 1,200 4540 - Cycle Park
048-4540-1021 Regular Salaries $ 14,294 16,191 16,520 17,735 048-4540-1022 Part Time Salaries 1,607 1,497 - -

11.2 Public Hearing Page 18
048-4540-1023 Seasonal Wages 876 44 - -
048-4540-1024 Overtime Pay - 4 - -
048-4540-1027 Vacation & Holiday Pay 1,114 1,819 - -
048-4540-1028 Vacation / Holiday / Sick Buyback - - 410 449 048-4540-1030 Sick Pay 578 741 - -
048-4540-1031 SDI Pay 147 - - -
048-4540-1101 CalPERS Retirement 1,504 1,622 1,250 1,563 048-4540-1102 Survivors Benefits 6 6 - 5
048-4540-1103 FICA 264 290 240 264
048-4540-1104 Health Insurance 2,727 2,635 2,390 2,392
048-4540-1105 Workers Comp Insur Benefit 265 288 240 252 048-4540-1106 Employee Assistance Program 13 13 10 11
048-4540-1109 PARS 468 516 320 350
048-4540-1111 PERS Flat 1,865 2,827 3,040 -
048-4540-2013 Postage 68 468 - -
048-4540-2015 Communications 135 138 200 200
048-4540-2017 Professional & Tech Services 396,264 377,564 375,000 375,000 048-4540-2018 Contractual Maintenance 27,393 113,914 60,000 60,000 048-4540-2021 Clothing & Uniforms 20 - - -
048-4540-2041 Liability & Fire Insurance 1,683 1,689 2,330 345 048-4540-2052 Personal Auto Allowance 241 241 240 240
048-4540-2055 Administrative Fees 4,780 8,000 8,070 8,070 048-XXXX-XXXX Capital Projects 29,282 42,401 - -
Total: $ 2,131,124 2,182,543 2,282,030 2,270,571
Excess (deficit) of revenues over expenditures $ 7,427 (323,822) (123,573) (140,582) Beginning Fund Balance $ (374,580) (367,153) (690,975) (814,548) Ending Fund Balance $ (367,153) (690,975) (814,548) (955,130)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
048-4540-6101 Lighting - Cycle Park $ 29,282 31,651 - - 048-4510-6201 Land APN 181-040-014/015 - 10,750 - -
Total: $ 29,282 42,401 - -
Capital Expenditure Detail

11.2 Public Hearing Page 19

PRE-AUDIT ESTIMATED PROPOSED

11.2 Public Hearing Page 20

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
049-3201-000 Interest Income $ 1,985 1,515 1,500 2,500
049-3201-090 Unrealized GASB 31 Adj (3,189) (21,801) - - 049-3990-001 Miscellaneous Revenue 93,422 83,461 1,000 - Total: $ 92,218 63,175 2,500 2,500
Expenditures:
049-4239-2055 Administrative Fees $ 1,290 1,180 1,460 1,460 049-4021-XXXX Capital Projects 18,642 10,155 20,781 30,000 Total: $ 19,932 11,335 22,241 31,460
Excess (deficit) of revenues over expenditures $ 72,286 51,840 (19,741) (28,960) Beginning Fund Balance $ 547,793 620,079 671,919 652,178 Ending Fund Balance $ 620,079 671,919 652,178 623,218

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
049-4021-6XXX Building Abatement Projects $ 18,642 10,155 20,781 30,000 Total: $ 18,642 10,155 20,781 30,000
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Dangerous Building Abatement Fund (Fund 049)
Capital Expenditure Detail

11.2 Public Hearing Page 21

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
600-3502-000 Miscellaneous Revenue $ 40,294 9,842 - -
600-3502-600 Misc Revenues - Project Salaries 676,212 499,632 630,000 675,000 Total: $ 716,506 509,474 630,000 675,000
Expenditures:
600-1000-1021 Regular Salaries $ 352,246 278,697 360,000 498,025 600-1000-1025 Overtime Pay 3 - 265 -
600-1000-1027 Vacation & Holiday Pay 24,811 22,038 42,000 - 600-1000-1028 Vacation / Holiday / Sick Buyback 2,314 2,395 2,750 12,866 600-1000-1030 Sick Pay 6,787 16,378 16,000 -
600-1000-1101 CalPERS Retirement 32,709 24,598 28,000 43,808 600-1000-1102 Survivors Benefits 97 76 120 120
600-1000-1103 FICA / Medicare 5,362 4,519 6,000 7,408
600-1000-1104 Health Insurance 41,860 14,421 24,000 47,840 600-1000-1105 Workers Comp Insur Benefit 19,969 16,703 25,000 32,175 600-1000-1106 Employee Assistance Program 212 165 225 265 600-1000-1109 PARS 6,855 4,684 4,900 6,696
600-1000-1111 PERS Flat 62,178 56,553 75,981 74,431
600-4600-2013 Postage 366 26 150 100
600-4600-2015 Communications 2,704 1,874 2,200 2,200
600-4600-2016 Travel, Conferences & Training - 120 200 500 600-4600-2021 Clothing & Uniforms 1,038 1,833 1,200 1,200 600-4600-2023 Fuel & Lubricants 1,631 2,740 2,200 3,500 600-4600-2025 Office Supplies 667 2,925 500 500
600-4600-2032 General Supplies 1,492 1,965 750 1,000
600-4600-2041 Liability & Fire Insurance 4,946 3,856 8,390 8,635 600-4600-2050 Fleet Maintenance 1,678 3,362 1,200 1,500 600-4600-2051 Vehicle Replacement 10,200 12,200 12,500 10,200 600-4600-2055 Administrative Fees 41,000 25,910 53,380 53,380 600-4600-2510 Software Maintenance 7,540 8,234 5,000 7,500 600-4600-2551 Equipment Replacement 1,870 1,820 2,140 2,140 Total: $ 630,535 508,092 675,051 815,989
Excess (deficit) of revenues over expenditures $ 85,971 1,382 (45,051) (140,989) Beginning Fund Balance $ 155,342 241,313 242,695 197,644 Ending Fund Balance $ 241,313 242,695 197,644 56,655

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
City of Tulare
Fiscal Year 2023-24 Proposed Budget
General / General Fund CIP Administration (Fund 600)
Capital Expenditure Detail

11.2 Public Hearing Page 22
Capital Expenditures
None $ - - - -
Total: $ - - - -

11.2 Public Hearing Page 23

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
601-3299-000 Development Impact Fees $ 1,796 - - -
601-3502-008 Misc - Counter Remodeling - 13,285 - -
601-XXXX-XXX Tulare Cty ARPA Contribution - - - 500,000 601-XXXX-XXX Federal Earmark - - - 2,500,000
- -
601-3990-001 Transfer in - General Fund 200,000 200,000 550,000 550,000 601-3900-017 Transfer in - Financing Auth. - 550,206 - - 601-3900-210 Transfer in - Fire DIF - - - 41,826
601-3900-390 Transfer in - Parks DIF - - - 3,257,410
Total: $ 201,796 763,491 550,000 6,849,236
Expenditures:
601-4601-5001 Aerial Imagery $ - - 14,937 -
601-4601-5002 MS4 Permit Compliance 703 25,595 10,000 - 601-4601-5201 Parks Master Plan - 50,415 40,000 -
601-4601-5202 CAD RMS Replacement - 23,509 - -
601-XXXX-XXXX Annual Contingency Fund - - - 73,368
601-XXXX-XXXX Annual Fire PPE - - - 25,000
601-4601-9605 Transfer out - Airport Fund 50,000 - - -
601-4601-XXXX Capital Projects 49,104 841,943 1,195,694 15,447,475 Total: $ 99,807 941,462 1,260,631 15,545,843
Excess (deficit) of revenues over expenditures $ 101,989 (177,971) (710,631) (8,696,607) Beginning Fund Balance $ 1,302,426 1,404,415 1,226,444 515,813 Ending Fund Balance $ 1,404,415 1,226,444 515,813 (8,180,794)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
601-4601-6007 Fire Station 61 Concrete Prj $ 12,368 3,086 - 861,500 601-4601-6608 Fire Station 64 Bldg Study 5,359 - 50,000 - 601-4601-6009 Police HVAC - Detec. Bldg 1,453 - - -
601-4601-6025 Corp Yard Building Project 2,495 - - 75,000 601-4601-6103 Del Lago Park Playground 992 130,150 - -
601-4601-6212 Courthouse / Security Fence - 579,357 325,000 2,534,262 601-4601-6213 Live Oak Park Playground - - 70,000 -
601-4601-6216 Fire Station New Locks / Sec. - 57,134 2,000 - City of Tulare
Fiscal Year 2023-24 Proposed Budget
General / General Fund CIP (Fund 601)
Capital Expenditure Detail

11.2 Public Hearing Page 24
601-4601-6217 City Hall Remodeling
- 36,367 80,167 -
601-4601-6313 Facilities Capital Maintenance 192 19,159 15,000 - 601-4601-6340 Station Flooring - - 20,000 -
601-4601-6408 Elk Bayou Parking Lot - - - 33,000
601-4601-6805 ADA Comp. Upgrade - City Hall 24,274 - - 40,000 601-4601-7102 SWAT Rifles 1,971 16,690 - -
601-4601-7301 Homeless Shelter - - 633,527 5,091,560
601-4601-XXXX Fuel Island - - - 20,000
601-4601-XXXX Airport Cameras - Phase II - - - 56,500
601-4601-XXXX Prosperity Sports Pk Playground - - - 38,000 601-4601-XXXX Zumwalt Park Renovation - - - 5,859,827
601-4601-XXXX Alpine Property Improvements - - - 420,000 601-4601-XXXX Fire Master Plan - Std of Covrg - - - 41,826 601-4601-XXXX K9 Bane Dog Park Project - - - 376,000
Total: $ 49,104 841,943 1,195,694 15,447,475

11.2 Public Hearing Page 25

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
007-3258-005 Senior Nutrition - Rec. $ 1,915 7,129 4,123 6,000 007-3317-000 Grants 20,000 20,000 - -
007-3317-053 CARES 80,500 - 17,352 -
007-3317-070 KTAAA Grant - 27,913 45,500 10,000
007-3317-071 EFSP - CARES 4,182 5,625 20,000 -
007-3353-000 Meals 22,496 19,177 26,235 22,000
007-3360-000 State Grant Funds 82,165 160,767 174,468 180,000 007-3361-000 State Grant - Home Delivery 62,595 64,626 90,000 90,000 007-3500-001 Donations - Meals on Wheels 11,625 3,363 2,765 3,000 007-3502-000 Miscellaneous Revenue 990 891 - -
007-3990-001 Transfer In - General Fund 190,682 - 197,033 357,751 Total: $ 477,150 309,491 577,476 668,751
Expenditures:
007-4450-1021 Regular Salaries $ 35,222 65,559 105,000 121,028 007-4450-1023 Seasonal Wages 23,005 30,393 30,000 35,000 007-4450-1025 Overtime Pay - 7 100 -
007-4450-1027 Vacation & Holiday Pay 16,313 2,374 5,500 - 007-4450-1028 Vacation / Hol / Sick Buyback - - 1,500 2,898 007-4450-1030 Sick Pay 4,575 1,389 3,500 -
007-4450-1101 CalPERS Retirement 3,330 5,507 8,550 10,536 007-4450-1102 Survivors Benefits 14 26 50 48
007-4450-1103 FICA / Medicare 1,091 1,449 2,100 1,797
007-4450-1104 Health Insurance 8,433 11,366 12,000 11,960 007-4450-1105 Workers Comp Insur Benefit 2,143 6,035 7,500 5,719 007-4450-1106 Employee Assistance Program 31 56 110 106 007-4450-1109 PARS 611 1,804 2,180 2,261
007-4450-1111 PERS Flat 24,873 28,275 30,392 29,458
007-4450-2013 Postage 70 97 250 350
007-4450-2014 Repairs & Maintenance 2,849 1,823 9,000 10,000 007-4450-2015 Communications 716 1,188 1,500 1,500
007-4450-2016 Travel, Conferences & Trn - 60 500 500
007-4450-2017 Professional & Tech Svcs 151,988 120,837 185,000 175,000 007-4450-2022 Food & Meals 1,003 1,804 12,000 12,000
007-4450-2023 Fuel & Lubricants 1,036 963 1,000 1,000
007-4450-2025 Office Supplies 993 3,234 6,000 5,000
007-4450-2026 Non-Consum. Kitchen Supp 7,444 8,695 15,000 12,000 007-4450-2032 General Supplies 1,214 3,098 6,000 6,000
007-4450-2033 Frozen Meal Program 10,175 17,138 50,000 50,000 007-4450-2034 Utilities 35,533 42,904 50,000 50,000
007-4450-2039 Printing, Copying & Adv 3,601 3,690 5,000 5,000 007-4450-2041 Liability & Lilfe Insurance 13,400 13,991 25,480 25,480 007-4450-2044 Dues & Subscriptions - 175 300 540
007-4450-2050 Fleet Maintenance 946 1,387 2,500 2,500
007-4450-2051 Vehicle Replacement 5,311 4,800 4,000 4,000 007-4450-2055 Admnistrative Fees 118,080 123,550 132,230 132,230 007-4450-2551 Equipment Replacement 3,150 2,850 2,860 2,860 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Senior Services Fund (Fund 007)

11.2 Public Hearing Page 26
007-4450-XXXX Capital Projects - - 21,092 -
Total: $ 477,150 506,524 738,194 716,771
Excess (deficit) of revenues over expenditures $ - (197,033) (160,718) (48,020) Beginning Fund Balance $ - - (197,033) (357,751)
Ending Fund Balance $ - (197,033) (357,751) (405,771)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
007-4450-7301 Vehicle - Infrast. Grant $ - - 21,092 -
Total: $ - - 21,092 -
Capital Expenditure Detail

11.2 Public Hearing Page 27

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
021-3201-000 Interest Income $ 16,825 15,591 - -
021-3201-090 Unrealized GASB 31 Adj (23,690) (209,104) - - 021-3320-000 County Measure R 1,547,964 1,874,420 1,200,000 1,200,000 Total: $ 1,541,099 1,680,907 1,200,000 1,200,000
Expenditures:
021-4371-9643 Transfers Out - Streets CIP $ 595,824 801,174 1,814,490 1,544,412 Total: $ 595,824 801,174 1,814,490 1,544,412
Excess (deficit) of revenues over expenditures $ 945,275 879,733 (614,490) (344,412) Beginning Fund Balance $ 2,233,357 3,178,632 4,058,365 3,443,875 Ending Fund Balance $ 3,178,632 4,058,365 3,443,875 3,099,463

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None - All Accounted for in Streets CIP $ - - - -
Fund 643
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Measure R Fund (Fund 021)
Capital Expenditure Detail

11.2 Public Hearing Page 28

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
022-3201-000 Interest Income $ 15,915 11,466 15,000 20,000 022-3201-090 Unrealized GASB 31 Adj (15,445) (119,607) - - 022-3316-001 Gas Tax - Section 2106 192,933 219,253 222,594 239,530 022-3316-002 Gas Tax - Section 2107 467,643 459,308 484,504 522,705 022-3316-003 Gas Tax - Section 2103 452,570 547,338 567,039 643,500 022-3316-004 Gas Tax - Section 2107.5 7,500 7,500 7,500 7,500 022-3316-005 Gas Tax - RSTP Exchange - - - -
022-3316-007 Gas Tax - Section 2105 345,591 384,163 404,922 435,788 022-3316-012 RMRA - SB1 Funding 1,257,542 1,394,691 1,480,577 1,683,174 Total: $ 2,724,249 2,904,112 3,182,136 3,552,197
Expenditures:
022-4370-9643 Transfers Out - Streets CIP $ 3,389,889 2,521,039 2,281,910 4,931,375 Total: $ 3,389,889 2,521,039 2,281,910 4,931,375
Excess (deficit) of revenues over expenditures $ (665,640) 383,073 900,226 (1,379,178) Beginning Fund Balance $ 2,779,872 2,114,232 2,497,305 3,397,531 Ending Fund Balance $ 2,114,232 2,497,305 3,397,531 2,018,353

PRE-AUDIT ESTIMATED PROPOSED

11.2 Public Hearing Page 29

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
023-3201-000 Interest Income $ 86 122 100 100
023-3201-090 Unrealized GASB 31 Adj (457) (2,930) - -
023-3150-003 PC 1463 Fines 62,397 63,034 60,000 60,000
Total: $ 62,026 60,226 60,100 60,100
Expenditures:
023-4380-9001 Transfers Out - General Fund $ 55,779 - 100,000 50,000 Total: $ 55,779 - 100,000 50,000
Excess (deficit) of revenues over expenditures $ 6,247 60,226 (39,900) 10,100 Beginning Fund Balance $ - 6,247 66,473 26,573
Ending Fund Balance $ 6,247 66,473 26,573 36,673

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Traffic Safety Fund (Fund 023)
Capital Expenditure Detail

11.2 Public Hearing Page 30

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
028-3317-057 ARPA Federal Funding $ - 9,012,034 9,012,034 - Total: $ - 9,012,034 9,012,034 -
Expenditures:
028-4145-1035 Bonus - Cat 6.1 $ - 670,000 - -
028-4145-1036 Vacine Inventive - Cat 1.1 - 137,000 - -
028-4145-1103 FICA - Cat 1.1 / 6.1 - 11,687 - -
028-4145-5201 ARPA Consultant - Cat 7.1 - 12,838 18,819 - 028-4145-5203 Pandemic Supp - Cat 1.5 - 853 5,139 -
028-4145-5204 Downtown Master Plan - Cat 2.37 - - 32,484 - 028-4145-5206 TJHS Mission Oak Pool - Cat 2.22 - - 500,000 - 028-4145-5207 Water Tower Rehab - Cat 6.1 - - 7,500 -
028-4145-5301 Eden House - Cat 6.1 - - 116,539 -
028-4145-5302 Elem School Support - Cat 6.1 - - 15,000 - 028-4145-5303 Police Expl Prorgram - Cat 6.1 - - 5,000 - 028-4145-5304 Grandma's House - Cat 6.1 - - 20,000 -
028-4145-5305 Family Svcs Tulare - Cat 6.1 - - 32,414 - 028-4145-5306 Mission Oaks HS Engin - Cat 6.1 - - 5,000 - 028-4145-5307 Tulare Boys & Girls Club - Cat 6.1 - - 15,000 - 028-4145-5308 Internment Camp Mem - Cat 6.1 - - 57,500 - 028-4145-5309 Historical Museum Supp - Cat 6.1 - - 20,953 - 028-4145-5311 Various Org Support - Cat 6.1 - - 422,148 - 028-4145-XXXX Marketing / Social Med - Cat 6.1 - - - 100,000 028-4145-6XXX Capital Projects - 1,510,289 2,620,699 11,398,581 Total: $ - 2,342,667 3,894,195 11,498,581
Excess (deficit) of revenues over expenditures $ - 6,669,367 5,117,839 (11,498,581) Beginning Fund Balance $ - - 6,669,367 11,787,206
Ending Fund Balance $ - 6,669,367 11,787,206 288,625

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
028-4145-6213 Homeless Shelter - Cat 2.16 $ - - 325,453 2,000,000 028-4145-6215 Zumalt Park - Cat 6.1 - 103,669 707,295 5,000,000 028-4145-6XXX Courthouse Renovation - Cat - - - 1,300,000 028-4145-6XXX Hwy 99 Water Crossing - Cat - - - 1,200,000 028-4145-7201 Fire Ladder Truck - Cat 6.1 - 1,406,620 93,195 City of Tulare
Fiscal Year 2023-24 Proposed Budget
American Rescue Plan Act (ARPA) Fund (Fund 028)
Capital Expenditure Detail

11.2 Public Hearing Page 31
028-4145-7202 Dispatch Radio - Cat 6.1 - - 345,452 8,886 028-4145-7203 Police / Fire CAD RMS - Cat 1.7 - - 949,304 239,695 028-4145-7204 Financial SW Replace - Cat 7.1 - - - 1,650,000 028-4145-7205 Live/Remote Council - Cat 1.7 $ - - 200,000 Total: $ - 1,510,289 2,620,699 11,398,581

11.2 Public Hearing Page 32

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
031-3201-000 Interest Income $ 30 14 50 -
031-3201-090 Unrealized GASB 31 Adj (85) (371) - -
031-3254-018 Police Vehicle Impound Fees 10,028 6,976 6,500 7,000 Total: $ 9,973 6,619 6,550 7,000
Expenditures:
031-4218-2055 Administrative Fees $ (410) 20 1,630 1,630 031-4218-9001 Transfers Out - General Fund 10,373 - 8,370 8,370 Total: $ 9,963 20 10,000 10,000
Excess (deficit) of revenues over expenditures $ 10 6,599 (3,450) (3,000) Beginning Fund Balance $ - 10 6,609 3,159
Ending Fund Balance $ 10 6,609 3,159 159

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Office of Traffic Safety Grant Fund (Fund 031)
Capital Expenditure Detail

11.2 Public Hearing Page 33

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
033-3201-000 Interest Income $ 476 472 1,000 1,000
033-3201-090 Unrealized GASB 31 Adj (851) (8,683) - -
033-3317-009 COPS - State Grant 144,636 269,017 178,545 107,000 Total: $ 144,261 260,806 179,545 108,000
Expenditures:
033-4225-1021 Regular Salaries $ 3,776 14,850 74,000 85,666 033-4225-1025 Overtime Pay 97 823 18,500 -
033-4225-1026 Workers Compensation Pay 67,796 21,544 - - 033-4225-1027 Vacation & Holiday Pay 1,241 17,752 1,000 - 033-4225-1029 Holiday Pay - Police & Fire 1,861 2,372 1,500 2,007 033-4225-1030 Sick Pay 8,039 7,692 7,500 -
033-4225-1101 CalPERS Retirement 13,403 6,475 8,500 8,913 033-4225-1102 Survivors Benefits 24 19 26 24
033-4225-1103 FICA 215 599 1,300 1,271
033-4225-1104 Health Insurance 13,953 9,232 12,500 11,960 033-4225-1105 Workers Comp Insur Benefit 17,424 13,222 18,500 16,923 033-4225-1106 Employee Assistance Program 53 40 52 53
033-4225-1107 Disability Insurance Benefit 294 245 310 207 033-4225-1111 PERS Flat 13,749 16,472 19,144 18,964
033-4225-2021 Clothing & Uniform 1,100 1,100 1,100 1,100 033-4225-2041 Liability & Fire Insurance 1,236 952 1,531 1,727 Total: $ 144,261 113,389 165,463 148,815
Excess (deficit) of revenues over expenditures $ - 147,417 14,082 (40,815) Beginning Fund Balance $ - - 147,417 161,499
Ending Fund Balance $ - 147,417 161,499 120,684

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
COPS State Grant Fund (Fund 033)
Capital Expenditure Detail

11.2 Public Hearing Page 34

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
034-3201-000 Interest Income $ - 12 - -
034-3201-090 Unrealized GASB 31 Adj - (993) - -
034-3317-018 2019 Edward Byrne Grant 3,152 - - -
034-3317-020 2020 Edward Byrne Jag Grant 4,296 11,279 - - 034-3317-021 2021 Edward Byrne Jag Grant - 18,607 - -
Total: $ 7,448 28,905 - -
Expenditures:
034-4228-XXXX Capital Projects $ 7,448 36,670 22,358 -
Total: $ 7,448 36,670 22,358 -
Excess (deficit) of revenues over expenditures $ - (7,765) (22,358) - Beginning Fund Balance $ - - (7,765) (30,123)
Ending Fund Balance $ - (7,765) (30,123) (30,123)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
034-4228-7002 Vests $ 3,152 - - -
034-4221-7101 Tactical Supplies 4,296 11,237 469 -
034-4221-7201 Rescue Phone Sniper Video - 25,433 - -
034-4221-7302 Forensic Investigations SW - - 11,671 -
034-4221-7303 Forensic Investigations Desktop - - 10,218 - Total: $ 7,448 36,670 22,358 -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Local Law Enforcement Block Grant Fund (Fund 034)
Capital Expenditure Detail

11.2 Public Hearing Page 35

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
037-3201-000 Interest Income $ 34 - - -
037-3201-090 Unrealized GASB 31 Adj - - - -
037-3430-000 DMV - Auto Theft Deterrence 63,125 60,133 - - Total: $ 63,159 60,133 - -
Expenditures:
037-4237-2032 General Supplies $ - 16,000 - -
034-4228-XXXX Capital Projects 56,880 53,149 - -
Total: $ 56,880 69,149 - -
Excess (deficit) of revenues over expenditures $ 6,279 (9,016) - - Beginning Fund Balance $ (6,602) (323) (9,339) (9,339)
Ending Fund Balance $ (323) (9,339) (9,339) (9,339)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
037-4237-7101 Mobile ALPR Camera $ 56,880 - - -
037-4237-7204 LPR - Outlet Mall - 53,149 - -
Total: $ 56,880 53,149 - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
DMV Auto Theft Deterrence Fund (Fund 037)
Capital Expenditure Detail

11.2 Public Hearing Page 36

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
038-3201-000 Interest Income $ 264 193 - -
038-3201-090 Unrealized GASB 31 Adj (363) (2,504) - -
038-3420-004 State - Police Forfeiture 5,757 2,544 - -
Total: $ 5,658 233 - -
Expenditures:
038-4229-2017 Professional / Tech Services $ 83 28 - -
038-4229-2032 General Supplies 2,572 - - -
Total: $ 2,655 28 - -
Excess (deficit) of revenues over expenditures $ 3,003 205 - - Beginning Fund Balance $ 41,352 44,355 44,560 44,560
Ending Fund Balance $ 44,355 44,560 44,560 44,560

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Police Forfeiture Fund (Fund 038)
Capital Expenditure Detail

11.2 Public Hearing Page 37

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
039-3201-000 Interest Income $ 1,003 584 500 450
039-3201-090 Unrealized GASB 31 Adj (1,393) (7,644) - - 039-3420-003 State - Vehicle Abatement 20,645 15,069 28,884 - Total: $ 20,255 8,009 29,384 450
Expenditures:
039-4229-1021 Regular Salaries $ 21,271 20,264 25,000 25,948 039-4229-1025 Overtime Pay 806 1,590 - -
039-4229-1027 Vacation & Holiday Pay 1,460 1,634 - -
039-4229-1030 Sick Pay 784 2,439 - -
039-4229-1101 CalPERS Retirement 2,020 1,962 1,900 2,290 039-4229-1102 Survivors Benefits 8 8 10 8
039-4229-1103 FICA 304 329 320 376
039-4229-1104 Health Insurance 4,605 3,958 3,950 3,947
039-4229-1105 Workers Comp Insur Benefit 4,446 4,806 4,610 4,783 039-4229-1106 Employee Assistance Program 18 18 20 17
039-4229-1111 PERS Flat 4,104 4,665 5,020 4,862
039-4229-2021 Clothing & Uniform 182 181 182 182
039-4229-2041 Liability & Fire Insurance 408 408 570 570 039-4229-2055 Administrative Fees (640) (30) 3,820 3,820 Total: $ 39,776 42,232 45,402 46,803
Excess (deficit) of revenues over expenditures $ (19,521) (34,223) (16,018) (46,353) Beginning Fund Balance $ 187,848 168,327 134,104 118,086 Ending Fund Balance $ 168,327 134,104 118,086 71,733

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Vehicle Abatement Fund (Fund 039)
Capital Expenditure Detail

11.2 Public Hearing Page 38

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
045-3317-051 Kings Tulare Homeless Alliance $ 5,147 (3,290) - - 045-3317-052 FEMA - COVID 19 (72,879) 63,651 53,542 -
045-3317-053 CARES 305,555 - - -
045-3990-001 Transfers In - General Fund 125,530 - - -
045-3990-010 Transfers In - Water Fund 3,041 - - -
045-3990-012 Transfers In - Solid Waste Fund 4,833 - - - 045-3990-015 Transfers In - Wastewater Fund 8,745 - - - 045-3990-048 Transfers In - General Svc Fund 5,301 - - - Total: $ 385,273 60,361 53,542 -
Expenditures:
045-4145-5001 COVID-19 Supplies $ 78,551 - - -
045-4145-5002 COVID-19 COC 6,167 - - -
045-4145-9001 Transfers Out - General Fund 300,555 - - - Total: $ 385,273 - - -
Excess (deficit) of revenues over expenditures $ - 60,361 53,542 - Beginning Fund Balance $ - - 60,361 113,903
Ending Fund Balance $ - 60,361 113,903 113,903

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
COVID-19 Fund (Fund 045)
Capital Expenditure Detail

11.2 Public Hearing Page 39

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
050-3140-001 #89-01 - No. Oak Est #4/5 $ 4,560 4,512 6,350 - 050-3140-002 #89-02 - The Grove 12,844 11,466 15,040 -
050-3140-003 #90-01 - So. Gate Villa #1 5,130 5,130 8,550 - 050-3140-004 #91-01 - Westwood Vill Estate 14,744 15,159 14,970 - 050-3140-005 #93-01 - Sunrise Estates 32,228 32,053 31,240 - 050-3140-006 #2000-01 - Del Lago 382,702 396,732 382,200 - 050-3140-007 #01-01 - Autumn Glen 2,088 2,393 2,110 -
050-3140-008 #03-01 - Shadow Wood 16,140 16,140 16,140 - 050-3140-009 #03-02 - Kaweah Estates 4,719 6,175 7,090 - 050-3140-010 #05-01 - Academy Estates 10,500 10,350 10,640 - 050-3140-011 #05-02 - Palm / Westwood / Cam 179,354 191,209 188,100 - 050-3140-012 #05-03 - Gail & E S 17,888 18,124 17,760 - 050-3140-013 #05-04 - West Tulare 46,040 46,294 46,170 - 050-3140-015 #05-06 - The Greens 38,094 36,073 35,590 - 050-3140-016 #05-07 - Westgate Estates 31,455 31,809 31,590 - 050-3140-017 #05-08 - Cottonwood & CA 30,029 18,337 24,950 - 050-3140-018 #07-01 - Goble Court 6,384 6,200 6,800 -
050-3140-019 #10-01 - Sycamore 8,370 10,094 8,640 -
050-3140-020 #16-01 - Sierra Vista #2 8,211 8,616 8,370 - 050-3140-021 #18-01 - Willow Glen / Kensing 37,080 56,850 38,110 - 050-3140-022 #18-02 - Greens at Oak Creek - 4,439 - -
050-3201-000 Interest Income 6,427 4,984 5,000 10,000
050-3201-090 Unrealized GASB 31 Adj (11,182) (75,772) - - 050-3502-000 Miscellaneous Revenue - 602 - -
Total: $ 883,805 857,969 905,410 10,000
Expenditures:
5000 - Administration
050-5000-1021 Regular Salaries $ 49,729 65,242 78,960 84,408 050-5000-1025 Overtime Pay 370 1,177 - -
050-5000-1027 Vacation & Holiday Pay 6,854 5,690 - -
050-5000-1028 Vacation / Holiday / Sick Buyback - - 660 759 050-5000-1030 Sick Pay 4,268 2,012 - -
050-5000-1101 CalPERS Retirement 4,538 5,854 5,980 7,421 050-5000-1102 Survivors Benefits 22 29 30 29
050-5000-1103 FICA 849 1,040 1,110 1,235
050-5000-1104 Health Insurance 12,582 13,544 14,350 14,352 050-5000-1105 Workers Comp Insur Benefit 4,103 5,076 5,140 9,837 050-5000-1106 Employee Assistance Program 47 61 60 64
050-5000-1109 PARS 197 440 520 592
050-5000-1111 PERS Flat 13,680 15,551 18,240 17,953
050-5000-2015 Communications 61 299 310 -
050-5000-2018 Contractual Maintenance - - 1,000 -
050-5000-2021 Clothing & Uniforms 180 360 360 -
050-5000-2032 General Supplies - 88 500 -
050-5000-2039 Printing, Copying & Adver. - 236 - -
050-5000-2041 Liability & Fire Insurance 1,105 1,454 2,070 2,072 050-5000-2055 Administrative Fees 20,380 20,790 22,050 22,050 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Landscape & Lighting Fund (Fund 050)

11.2 Public Hearing Page 40
5001 - #89-01 - No. Oak Estates #4 / 5
050-5001-2013 Postage - - 100 -
050-5001-2014 Repairs & Maintenance 1,028 105 2,000 -
050-5001-2018 Contractual Maintenance 1,881 1,927 2,000 - 050-5001-2032 General Supplies - - 500 -
050-5001-2034 Utilities 1,259 1,168 1,500 -
050-5001-2039 Printing, Copying & Adver. - 12 100 -
050-5001-2204 Tulare County Admin Fees 149 149 150 -
5002 - #89-02 - The Grove
050-5002-2013 Postage - - - -
050-5002-2014 Repairs & Maintenance - 125 1,000 -
050-5002-2018 Contractual Maintenance 5,671 20,662 6,020 - 050-5002-2032 General Supplies 25 - 1,000 -
050-5002-2034 Utilities 1,744 1,728 2,500 -
050-5002-2039 Printing, Copying & Adver. - 10 100 -
050-5002-2204 Tulare County Admin Fees 136 136 150 -
5003 - #90-01 - South Gate Villa #1
050-5003-2013 Postage - - - -
050-5003-2014 Repairs & Maintenance 150 - 350 -
050-5003-2018 Contractual Maintenance 1,958 1,852 2,000 - 050-5003-2032 General Supplies - - 100 -
050-5003-2034 Utilities 2,976 2,649 3,300 -
050-5003-2039 Printing, Copying & Adver. - 6 50 -
050-5003-2204 Tulare County Admin Fees 221 221 200 -
5004 - #91-01 - Westwood Village
050-5004-2013 Postage - - 50
-
050-5004-2014 Repairs & Maintenance - - 500 -
050-5004-2018 Contractual Maintenance 3,934 3,097 3,500 - 050-5004-2032 General Supplies - - 200 -
050-5004-2034 Utilities 2,843 2,689 3,500 -
050-5004-2039 Printing, Copying & Adver. - 47 100 -
050-5004-2204 Tulare County Admin Fees 397 397 400 -
5005 - #93-01 - Sunrise Estates
050-5005-2013 Postage - - 100 -
050-5005-2014 Repairs & Maintenance 1,426 - 2,500 -
050-5005-2018 Contractual Maintenance 17,313 20,603 18,360 - 050-5005-2032 General Supplies - - 250 -
050-5005-2034 Utilities 8,374 7,988 9,300 -
050-5005-2039 Printing, Copying & Adver. - 84 100 -
050-5005-2204 Tulare County Admin Fees 551 551 550 -
5006 - #00-01 - Del Lago
050-5006-2013 Postage - - 200 -
050-5006-2014 Repairs & Maintenance 18,088 130,968 98,000 - 050-5006-2018 Contractual Maintenance 223,988 233,378 235,950 - 050-5006-2032 General Supplies 97 - 1,000 -
050-5006-2034 Utilities 36,111 34,671 45,000 -
050-5006-2039 Printing, Copying & Adver. - 303 250 -
050-5006-2204 Tulare County Admin Fees 1,464 1,464 1,420 - 5007 - #01-01 - Autumn Glen
050-5007-2013 Postage - - 40 -
050-5007-2014 Repairs & Maintenance -
- 200 -
050-5007-2018 Contractual Maintenance 348 357 400 -
050-5007-2032 General Supplies - - 100 -
050-5007-2034 Utilities 386 361 600 -
050-5007-2039 Printing, Copying & Adver. - 21 150 -
050-5007-2204 Tulare County Admin Fees 288 288 300 -
5008 - #03-1 - Shadow Wood
050-5008-2013 Postage - - 100 -

11.2 Public Hearing Page 41
050-5008-2014 Repairs & Maintenance 609 252 200
-
050-5008-2018 Contractual Maintenance 4,229 6,943 4,500 - 050-5008-2032 General Supplies - - 1,000 -
050-5008-2034 Utilities 1,425 1,465 1,600 -
050-5008-2039 Printing, Copying & Adver. - 64 100 -
050-5008-2204 Tulare County Admin Fees 469 469 500 -
5009 - #03-02 - Kaweah Estates
050-5009-2013 Postage - - 100 -
050-5009-2014 Repairs & Maintenance 182 281 2,000 -
050-5009-2018 Contractual Maintenance 2,941 4,649 3,200 - 050-5009-2032 General Supplies - - 100 -
050-5009-2034 Utilities 995 1,212 1,200 -
050-5009-2039 Printing, Copying & Adver. - 35 100 -
050-5009-2204 Tulare County Admin Fees 345 345 380 -
5010 - #05-01 - Academy Estates
050-5010-2013 Postage - - 100 -
050-5010-2014 Repairs & Maintenance 430 5,890 1,500 -
050-5010-2018 Contractual Maintenance 4,882 6,327 5,200 - 050-5010-2032 General Supplies - - 1,000 -
050-5010-2034 Utilities 1,618 1,802 2,000 -
050-5010-2039 Printing, Copying & Adver. - 18 100 -
050-5010-2204 Tulare County Admin Fees 105 105 120 -
5011 - #05-02 - Palm, Woodside & Cambridge
050-5011-2013 Postage - - 500 -
050-5011-2014 Repairs & Maintenance 1,595 7,474 6,000
-
050-5011-2018 Contractual Maintenance 63,402 65,636 67,910 - 050-5011-2032 General Supplies - - 500 -
050-5011-2034 Utilities 11,292 16,639 12,000 -
050-5011-2039 Printing, Copying & Adver. - 283 250 -
050-5011-2204 Tulare County Admin Fees 1,212 1,211 1,220 - 5012 - #05-03 - Gail & E Street
050-5012-2013 Postage - - 100 -
050-5012-2014 Repairs & Maintenance 300 - 750 -
050-5012-2018 Contractual Maintenance 3,515 5,322 3,800 - 050-5012-2032 General Supplies - - 1,000 -
050-5012-2034 Utilities 9,769 11,000 11,000 -
050-5012-2039 Printing, Copying & Adver. - 22 200 -
050-5012-2204 Tulare County Admin Fees 121 121 130 -
5013 - #05-04 - West Tulare
050-5013-2013 Postage - - 250 -
050-5013-2014 Repairs & Maintenance - 33,350 3,000 -
050-5013-2018 Contractual Maintenance 14,653 26,394 15,540 - 050-5013-2032 General Supplies - - 2,000 -
050-5013-2034 Utilities 3,888 3,430 4,200 -
050-5013-2039 Printing, Copying & Adver. - 135 100 -
050-5013-2204 Tulare County Admin Fees 592 592 630 -
5015 - #05-06 - The Greens
050-5015-2013 Postage - - 100 -
050-5015-2014 Repairs & Maintenance - 1,025 1,200 -
050-5015-2018 Contractual Maintenance 12,777 14,677 13,550 -
050-5015-2032 General Supplies - - 1,000 -
050-5015-2034 Utilities 2,108 6,415 5,000 -
050-5015-2039 Printing, Copying & Adver. - 51 100 -
050-5015-2204 Tulare County Admin Fees 242 243 230 -
5016 - #05-07 - Westgate East
050-5016-2013 Postage - - 100 -
050-5016-2014 Repairs & Maintenance 130 866 2,000 -
050-5016-2018 Contractual Maintenance 10,163 11,859 10,780 - 050-5016-2032 General Supplies - - 1,500 -

11.2 Public Hearing Page 42
050-5016-2034 Utilities 4,736 4,472 5,200 -
050-5016-2039 Printing, Copying & Adver. - 56 100 -
050-5016-2204 Tulare County Admin Fees 262 262 280 -
5017 - #05-08 - Cottonwood CA Ranchos
050-5017-2013 Postage - - 100 -
050-5017-2014 Repairs & Maintenance - - 2,000 -
050-5017-2018 Contractual Maintenance 5,606 16,203 6,200 - 050-5017-2032 General Supplies - - 1,000 -
050-5017-2034 Utilities 2,695 2,857 3,200 -
050-5017-2039 Printing, Copying & Adver. - 38 100 -
050-5017-2204 Tulare County Admin Fees 187 187 160 -
5018 - #07-01 - Goble Court
050-5018-2013 Postage - - 50 -
050-5018-2014 Repairs & Maintenance - 92 600 -
050-5018-2018 Contractual Maintenance 678 1,810 750 -
050-5018-2032 General Supplies - - 600 -
050-5018-2034 Utilities 890 832 1,050 -
050-5018-2039 Printing, Copying & Adver. - 15 100 -
050-5018-2204 Tulare County Admin Fees 126 162 260 -
5019 - #10-01 - Sycamore
050-5019-2013 Postage - - 50 -
050-5019-2014 Repairs & Maintenance - - 5,000 -
050-5019-2018 Contractual Maintenance - 21,995 20,000 - 050-5019-2032 General Supplies - - -
050-5019-2034 Utilities - - - -
050-5019-2039 Printing, Copying & Adver. - 12 110 -
050-5019-2204 Tulare County Admin Fees 149 89 150 -
5020 - #16-01 - Sierra Vista #2
050-5020-2013 Postage - - 30 -
050-5020-2014 Repairs & Maintenance - 393 800 -
050-5020-2018 Contractual Maintenance - 1,415 3,440 -
050-5020-2032 General Supplies - - 100 -
050-5020-2034 Utilities - - 400 -
050-5020-2039 Printing, Copying & Adver. - 12 120 -
050-5020-2204 Tulare County Admin Fees 119 92 350 -
5021 - #18-01 - Willow Glen & Kensington
050-5021-2013 Postage - - 50 -
050-5021-2014 Repairs & Maintenance 23 534 1,000 -
050-5021-2018 Contractual Maintenance 10,968 25,961 31,470 - 050-5021-2032 General Supplies - - 750 -
050-5021-2034 Utilities 676 4,158 4,000 -
050-5021-2039 Printing, Copying & Adver. - 71 200 -
050-5021-2204 Tulare County Admin Fees 251 442 200 -
5022 - #18-02 - Greens at Oak Creek
050-5022-2013 Postage - - - -
050-5022-2014 Repairs & Maintenance - - - -
050-5022-2018 Contractual Maintenance - - - -
050-5022-2032 General Supplies - - - -
050-5022-2034 Utilities - - - -
050-5022-2039 Printing, Copying & Adver. - 11 380 -
050-5022-2204 Tulare County Admin Fees - 385 - -
Total: $ 633,126 926,118 879,570 160,772
Excess (deficit) of revenues over expenditures $ 250,679 (68,149) 25,840 (150,772) Beginning Fund Balance $ 1,085,100 1,335,779 1,267,630 1,293,470 Ending Fund Balance $ 1,335,779 1,267,630 1,293,470 1,142,698

11.2 Public Hearing Page 43

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
067-3990-001 Transfer In - General Fund $ 272,000 272,000 272,000 272,000 067-3990-010 Transfer In - Water Fund 703,800 703,800 703,800 703,800 067-3990-015 Transfer In - Wastewater Fund 450,000 450,000 450,000 450,000 067-3201-000 Interest Income 12,012 19,205 40,000 40,000 067-3201-090 Unrealized GASB 31 Adj (18,424) (257,294) - - Total: $ 1,419,388 1,187,711 1,465,800 1,465,800
Expenditures:
067-4967-1021 Regular Salaries $ 77,323 56,419 82,000 109,662 067-4967-1025 Overtime Pay 2,155 634 6,000 -
067-4967-1026 Workers Compensation Pay 1,367 - - -
067-4967-1027 Vacation & Holiday Pay 3,858 7,329 2,500 - 067-4967-1030 Sick Pay 5,358 5,095 3,000 -
067-4967-1101 CalPERS Retirement 7,193 5,237 6,500 9,668 067-4967-1102 Survivors Benefits 46 33 50 48
067-4967-1103 FICA 1,287 1,013 1,350 1,590
067-4967-1104 Health Insurance - 1,597 10,600 23,920
067-4967-1105 Workers Comp Inur Banefits 14,276 10,721 14,800 17,440 067-4967-1106 Employee Assistance Pgm 101 72 100 106
067-4967-1111 CalPERS Flat UAL Payment 24,873 28,275 30,392 29,548 067-4967-2014 Repairs & Maintenance 31,972 46,999 55,500 55,500 067-4967-2015 Communications 182 119 200 200
067-4967-2016 Travel, Conference & Training 1,265 - -
067-4967-2717 Professional & Technical Svcs 159 3,853 12,500 12,500 067-4967-2018 Contractual Maintenance 96 416 1,000 1,000 067-4967-2021 Clothing & Uniforms 586 469 800 800
067-4967-2023 Fuel & Lubricants 2,726 2,685 1,500 1,500 067-4967-2025 Office Supplies 32 - - -
067-4967-2032 General Supplies 3,491 4,178 7,500 7,500
067-4967-2034 Utilities 29,904 48,218 57,000 57,000
067-4967-2039 Printing, Copying & Adv 1,178 1,781 5,000 5,000 067-4967-2040 Rents & Leases 2,365 - 2,500 2,500
067-4967-2041 Liability & Fire Insurance - 1,670 3,290 3,454 067-4967-2049 Landfill Fees 31 658 1,000 1,000
067-4967-2050 Fleet Maintenance 14,150 4,978 2,500 2,500 067-4967-2051 Vehicle Replacement 7,200 7,200 6,000 6,000 067-4967-2055 Administrative Fees 14,220 21,070 7,050 7,050 067-4967-2117 Mandated Fees 22,475 26,498 26,498 26,498 067-4967-5901 Master Plan - - 34,101 -
067-4967-9647 Transfer Out - Storm Drn CIP - - 1,000,000 1,250,000 067-XXXX-XXXX Capital Projects - - - 773,800
Total: $ 269,869 287,217 1,381,231 2,405,784
Excess (deficit) of revenues over expenditures $ 1,149,519 900,494 84,569 (939,984) City of Tulare
Fiscal Year 2023-24 Proposed Budget
Surface Water Management Fund (Fund 067)

11.2 Public Hearing Page 44
Beginning Fund Balance / Working Capital $ 2,514,895 3,664,414 4,564,908 4,649,477 Ending Fund Balance / Working Capital $ 3,664,414 4,564,908 4,649,477 3,709,493

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
067-XXXX-XXXX Maple / D St Lift Station Upgd $ - - - 386,900 067-XXXX-XXXX THSD Farm SD Lift Station Upgd - - - 386,900 Total: $ - - - 773,800
Capital Expenditure Detail

11.2 Public Hearing Page 45

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
071-3304-002 ERF Grant $ - 1,566,604 1,565,581 4,822,586 602-3201-000 Interest Income - - - -
602-3201-090 Unrealized GASB 31 Adj - - - -
Total: $ - 1,566,604 1,565,581 4,822,586
Expenditures:
071-4802-2016 Travel, Conferences & Training $ - - 16,819 37,600 071-4802-2025 Office Supplies - - 8,581 -
071-4802-6055 Administrative Fees - - 13,184 54,332
071-4802-6202 Waste Service - Public Works - - 35,285 115,560 071-4802-6203 Case Managers / Proj Supv - 1,023 102,229 - 071-4802-6204 Salt + Light - Client Food Res - - 137,612 307,548 071-4802-6205 County HHSA - Homeless MDT - - 17,184 518,406 071-4802-6206 Clean the World - Shower Svc - - 301,150 272,664 071-4802-6207 Adventist Health - Mob Care - - - -
071-4802-6208 Rent & Deposit Assistance - - 121,351 -
071-4802-6209 Housnig Stability Assistance - - 952,099 1,779,315 071-4802-XXXX Job Traning - - - 125,005
071-4802-XXXX Interim Beds - - - 1,289,200
602-XXXX-XXXX Capital Projects - - - -
Total: $ - 1,023 1,705,494 4,499,630
Excess (deficit) of revenues over expenditures $ - 1,565,581 (139,913) 322,956 Beginning Fund Balance / Working Capital $ - - 1,565,581 1,425,668 Ending Fund Balance / Working Capital $ - 1,565,581 1,425,668 1,748,624

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Encampment Resolution Funding Fund (Fund 071)
Capital Expenditure Detail

11.2 Public Hearing Page 46

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
647-3990-001 Transfer In - General Fund $ 200,000 200,000 200,000 200,000 647-3990-067 Transfer In - Surface Water Fund - - 1,000,000 1,250,000 Total: $ 200,000 200,000 1,200,000 1,450,000
Expenditures:
612-4610-XXXX Capital Projects $ 869,182 1,375,121 315,170 - 647-4647-9643 Transfer Out - Trans. CIP $ - - - 514,802 Total: $ 869,182 1,375,121 315,170 514,802
Excess (deficit) of revenues over expenditures $ (669,182) (1,175,121) 884,830 935,198 Beginning Fund Balance / Working Capital $ 41,966 (627,216) (1,802,337) (917,507) Ending Fund Balance / Working Capital $ (627,216) (1,802,337) (917,507) 17,691

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
647-4647-6027 Tulare Improvements $ 560,309 241 - -
647-4647-6150 Sequioia-Spruce Tract Imp 112,710 301,614 - - 647-4647-6151 Elliot-Mefford Tract Imp 29,976 18,459 - - 647-4647-6152 Pratt St Improvements 59,807 223,961 - -
647-4647-6214 Academy - Apricot - 34,650 - -
647-4647-6215 Sycamore - San Joaquin - 239,528 - -
647-4647-6604 Bardsley / West Lift 3,202 109,251 293,323 - 647-4647-6704 Bardsley & E Panel 87 4,486 - -
647-4647-6705 College Panel Upgrade 88,714 286,312 21,847 - 647-4647-6944 Sacramento - Pleasant Imp 14,377 156,619 - - Total: $ 869,182 1,375,121 315,170 -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Surface Water CIP Fund (Fund 647)
Capital Expenditure Detail

11.2 Public Hearing Page 47

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
602-3502-000 Miscellaneous Revenue $ - - - -
602-3201-000 Interest Income - - - -
602-3201-090 Unrealized GASB 31 Adj - - - -
Total: $ - - - -
Expenditures:
602-4602-5301 Sequoia Tourism $ - - 9,000 -
602-XXXX-XXXX Capital Projects - - - -
Total: $ - - 9,000 -
Excess (deficit) of revenues over expenditures $ - - (9,000) - Beginning Fund Balance / Working Capital $ 21,357 21,357 21,357 12,357 Ending Fund Balance / Working Capital $ 21,357 21,357 12,357 12,357

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Economic Incentive Fund (Fund 602)
Capital Expenditure Detail

11.2 Public Hearing Page 48

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
603-3990-001 Transfer in - General Fund $ 50,000 300,000 300,000 100,000 603-3990-008 Transfer in - Dev Svcs Fund 2,020 2,020 2,020 2,020 603-3990-010 Transfer in - Water Fund 7,350 7,350 7,350 7,350 603-3990-012 Transfer in - Solid Waste Fund 6,150 6,150 6,150 6,150 603-3990-015 Transfer in - Sewer/WW Fund 12,290 12,290 12,290 12,290 Total: $ 77,810 327,810 327,810 127,810
Expenditures:
603-4603-5001 IT Maintenance $ 10,240 11,605 24,905 10,000 603-4603-5002 Website Refurbishment 13,200 - - -
603-4603-9623 Transfers Out - Equipmt Replc 35,000 - - - 643-4603-6XXX Capital Projects 108,295 13,967 - 175,000 Total: $ 166,735 25,572 24,905 185,000
Excess (deficit) of revenues over expenditures $ (88,925) 302,238 302,905 (57,190) Beginning Fund Balance $ 342,737 253,812 556,050 858,955 Ending Fund Balance $ 253,812 556,050 858,955 801,765

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
603-4603-6001 PD Server Room Suppression $ 29,500 - - - 603-4603-6202 Blue Beam Electronic Pln Rev - 13,967 - - 603-4603-XXXX Disaster Recovery - - - 175,000
603-4603-7001 City Hall Police Video Cameras 78,795 - - - Total: $ 108,295 13,967 - 175,000
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Technology CIP (Fund 603)
Capital Expenditure Detail

11.2 Public Hearing Page 49

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
643-3051-012 Franchise Fee - Solid Waste $ 283,700 319,200 354,700 355,000 643-3201-000 Interest Income 40,708 31,533 20,000 20,000 643-3201-090 Unrealized GASB 31 Adj (72,728) (620,648) - - 643-3266-001 Defective Concrete Reimb. 12,092 (7,115) 14,070 - 643-3299-000 Development Impact Fees 44,195 - - -
643-3316-000 LTF - Streets 49,123 607,668 3,308,419 -
643-3317-045 Federal Grant - CRISI - 46,770 11,954 2,141,717 643-3450-011 Cartmill Reimbursement - 148,303 -
643-XXXX-XXX CalTrans SHOPP Grant - - - 1,250,000
643-XXXX-XXX IAC Way Benefit District - - - 2,383,621
643-XXXX-XXX Federal Earmark - - - 300,000
643-XXXX-XXX Del Lago Place LLC Settlement - - - 900,000 643-3502-000 Miscellaneous Revenue 361 201,733 15,900 - 643-3990-001 Transfer in - General Fund 504,100 505,000 505,000 505,000 643-3990-010 Transfer in - Water Fund - - - 10,000
643-3990-017 Transfer in - Finance Auth. 2,400,000 - - - 643-3990-021 Transfer in - Measure R 595,824 801,174 1,814,490 1,544,412 643-3990-022 Transfer in - Gas Tax / RMRA 3,389,889 2,521,039 2,281,910 4,931,375 643-3990-077 Transfer in - CDBG Fund - - - 40,291
643-3990-230 Transfer in - Streets DIF - - - 1,160,787
643-3990-245 Transfer in - State Hwy DIF - - - 355,000
643-3990-260 Transfer in - Water DIF - - - 143,233
643-3990-290 Transfer in - Sewer DIF - - - 51,983
643-3990-610 Transfer in - Water CIP - - - 1,970,508
643-3990-615 Transfer in - Sewer/WW CIP - - - 1,836,540 643-3990-647 Transfer in - Storm Drainage CIP - - - 514,802 Total: $ 7,247,264 4,554,657 8,326,443 20,414,269
Expenditures:
643-4643-2014 Repairs & Maintenance $ 268,221 160,883 275,000 200,000 643-4643-2017 Professional / Tech Service 96,880 38,903 130,000 311,000 643-4643-2031 Maintenance Materials 427,982 115,753 150,000 125,000 643-4643-9001 Transfers Out - General Fund 8,500 - - -
643-4643-6XXX Capital Projects 4,580,272 5,975,162 10,180,000 20,089,714 Total: $ 5,381,855 6,290,701 10,735,000 20,725,714
Excess (deficit) of revenues over expenditures $ 1,865,409 (1,736,044) (2,408,557) (311,445) Beginning Fund Balance $ 5,369,825 7,235,234 5,499,190 3,090,633 Ending Fund Balance $ 7,235,234 5,499,190 3,090,633 2,779,188 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Streets / Transportation CIP (Fund 643)

11.2 Public Hearing Page 50

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
643-4643-6026 Kern-Silva-ETC $ 1,413,503 11,250 - -
643-4643-6027 Tulare Improvements 1,040,280 344 -
643-4643-6028 Prosperity & West TS 42,614 45,250 100,000 4,602,486 643-4643-6150 Sequoia-Spruce Tract Imp 309,896 1,267,528 - 643-4643-6151 Eliiott Tract Imp 27,261 1,000,882 1,050,000 418,491 643-4643-6152 Pratt Street Imp 51,489 502,605 4,250,000 203,023 643-4643-6153 Prosperity & J Intersection 4,909 77,791 10,000 2,723,314 643-4643-6214 Academy - Apricot - 35,797 15,000
643-4643-6215 Sycamore - San Joaquin - 198,010 3,250,000 667,302 643-4643-6339 Properity & Oaks TS 791,698 917
643-4643-6351 Commercial Ext (Agri-Ctr) - - 85,000
643-4643-6352 Various St - NE Dayton/Tulare - - 350,000 643-4643-6353 Various St - NE Canby/Tulare - - 230,000
643-4643-6509 SR137-63 - CalTrans 974 435 -
643-4643-6711 Prosperity Ave - Blackstone 5,250 - -
643-4643-6830 Cross - Tulare - West 34,259 17,666 40,000 643-4643-6831 Cartmill / Hillman 12,569 -
643-4643-6834 O St - Bardsley - Pleasant 338 - -
643-4643-6835 Proj 01 - Cherry-Bash Alley 562,432 - -
643-4643-6840 Expansion Project 40,476 32,570 -
643-4643-6942 Maple Ave Imp 765 - -
643-4643-6944 Sacramento - Pleasant Imp 241,559 2,784,117 800,000 643-4643-XXXX Cross Street Imp - - - 892,761
643-4643-XXXX Bardsley Sidewalk Imp - - - 165,500
643-4643-XXXX IAC Interchange Utility Reloc - - - 1,132,424 643-4643-XXXX IAC Way Extension - - - 3,444,716
643-4643-XXXX Dayton / Tulare Imp - - - 1,719,306
643-4643-XXXX Tesori - Bella Oak Imp - - - 900,000
643-4643-XXXX Various St - SW Pleasanton/West - - - 351,391 643-4643-XXXX Tulare / Morrison Roundabout - - - 1,605,000 643-4643-XXXX Ann. Trans. Pavement Mgmt - - - 556,000
643-4643-XXXX Ann. Trans. Maintenance - - - 708,000
Total: $ 4,580,272 5,975,162 10,180,000 20,089,714
Capital Expenditure Detail

11.2 Public Hearing Page 51

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
623-3201-000 Interest Income $ 14,044 12,345 25,000 25,000 623-3201-090 Unrealized GASB 31 Adj (18,127) (136,941) - - 623-3210-101 IT - Audio Visual 19,750 19,750 19,750 30,917 623-3210-102 IT - City Computers 76,830 78,210 86,170 103,998 623-3210-103 IT - ERP 60,330 80,330 65,330 75,330
623-3210-104 IT - Generators 68,000 68,000 68,000 68,000 623-3210-105 IT - Network Equipment 47,140 51,600 52,780 53,230 623-3210-106 IT - Other Software 45,000 45,000 45,000 45,000 623-3210-107 IT - Phones 15,590 16,140 17,750 21,892
623-3210-108 IT - Police Computers 50,290 41,320 42,930 44,138 623-3210-109 IT - Radios - Fire 20,190 20,180 21,730 27,460 623-3210-110 IT - Radios - Parks 31,350 32,520 32,520 46,200 623-3210-111 IT - Radios - Police 49,250 64,500 67,750 71,750 623-3210-112 IT - Radios - Security Camera 29,300 33,600 38,600 31,700 623-3210-113 IT - Servers 46,690 50,980 51,550 52,692
623-3210-114 IT - Water Meters 437,350 469,200 469,200 493,000 623-3210-115 IT - Other Equipment 1,610 1,600 1,610 1,607 623-3210-116 IT - Police Equipment 23,880 29,100 29,100 33,775 623-3210-117 IT - Fire Equipment 102,000 104,000 105,000 110,250 623-3210-118 IT - Sewer Equipment 11,400 11,400 11,400 14,400 623-3210-119 IT - Streets Equipment 7,000 7,000 7,000 7,000 623-3210-120 IT - Fire PPE 31,200 31,200 31,200 34,440
623-3210-121 IT - Water Equipment - 2,400 5,200 5,200
623-3210-122 IT - Solid Waste Equipment - 23,140 23,140 27,300 623-3990-603 Transfer In - Technology Fund 35,000 - - - Total: $ 1,205,067 1,156,574 1,317,710 1,424,279
Expenditures:
623-4623-XXXX Capital Projects $ 231,074 248,280 930,865 373,345 623-4623-9610 Transfer Out - Water CIP $ 182,799 533,925 - 560,000 Total: $ 413,873 782,205 930,865 933,345
Excess (deficit) of revenues over expenditures $ 791,194 374,369 386,845 490,934 Beginning Fund Balance / Working Capital $ 1,269,042 2,060,236 2,434,605 2,821,450 Ending Fund Balance / Working Capital $ 2,060,236 2,434,605 2,821,450 3,312,384

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Equipment Replacement Fund (Fund 623)
Capital Expenditure Detail

11.2 Public Hearing Page 52
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
623-4623-7001 Fire PPE Replacement $ 13,099 30,749 50,295 25,000 623-4623-7002 IT Equipment Replacement 70,148 63,198 140,110 110,000 623-4623-7101 City Server / Storage Reset 10,803 94,036 24,714 - 623-4623-7301 Firewall Replacement - - 45,781 -
623-4623-7302 Rugged Laptop Replacements - - 124,606 -
623-4623-7303 PD Serrvers - - 31,982 -
623-4623-7604 Fire Radio Replacement 19,944 - 142,135 - 623-4623-7608 Police Radio Replacement 21,792 - - 32,000 623-4623-7702 Fire Equipment 51,098 34,317 362,058 25,000 623-4623-7806 Taser Replacement 15,396 - - 16,000
623-4623-7808 DX3 Irrigation Mgmt System 28,794 23,802 9,184 20,345 623-4623-7811 Police - Generator - 2,178 -
623-4623-XXXX Permit System Replacement - - - 65,000
623-4623-XXXX SCADA Server Replacement - - - 80,000
Total: $ 231,074 248,280 930,865 373,345

11.2 Public Hearing Page 53

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
690-3990-001 Transfer in from General Fund $ - 150,000 150,000 150,000 Total: $ - 150,000 150,000 150,000
Expenditures:
690-XXXX-XXXX Special Projects $ - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ - 150,000 150,000 150,000 Beginning Fund Balance $ 300,000 300,000 450,000 600,000 Ending Fund Balance $ 300,000 450,000 600,000 750,000

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Catastrophic Reserve Fund (Fund 690)
Capital Expenditure Detail

11.2 Public Hearing Page 54

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
695-3990-001 Transfer in from General Fund $ 50,000 50,000 50,000 50,000 Total: $ 50,000 50,000 50,000 50,000
Expenditures:
695-XXXX-XXXX Special Projects $ - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 50,000 50,000 50,000 50,000 Beginning Fund Balance $ 50,000 100,000 150,000 200,000 Ending Fund Balance $ 100,000 150,000 200,000 250,000

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Personnel Reserve Fund (Fund 695)
Capital Expenditure Detail

11.2 Public Hearing Page 55

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
005-3006-000 Aviation Tax $ 11,862 11,505 12,000 12,000 005-3201-000 Interest Income 2,159 47 - -
005-3201-090 Unrealized GASB 31 Adj (2,892) (2,539) - - 005-3202-001 Hangar Space Rentals 52,140 51,236 53,000 53,000 005-3202-003 Aircraft Parking 128 - - -
005-3202-004 Building Rentals 2,028 2,028 2,028 2,028
005-3202-005 Lease - Ground Area 53,683 53,939 54,000 54,000 005-3202-006 Fuel Concession 3,804 4,630 4,800 4,800
005-3291-000 Administrative Finance Charge 410 120 (59) - 005-3304-005 FAA Grant - Design Apron 46,920 - - -
005-3502-000 Miscellaneous Revenue 5,143 - 3,800 -
005-3990-605 Transfer in - Airport CIP Fund 239,890 113,040 - - 005-3990-001 Transfer in - General Fund - - - 50,000
Total: $ 415,275 234,006 129,569 175,828
Expenditures:
005-4552-1021 Regular Salaries $ 10,416 11,455 7,500 8,867 005-4552-1022 Part-Time Salaries 803 748 - -
005-4552-1023 Seasonal Wages 438 22 - -
005-4522-1025 Overtime Pay - 2 - -
005-4552-1027 Vacation & Holiday Pay 1,421 1,468 300 -
005-4552-1028 Vacation / Holiday / Sick Buyback - - - 224 005-4552-1030 Sick Pay 478 537 200 -
005-4552-1031 SDI Pay 74 - - -
005-4552-1101 CalPERS Retirement 1,076 1,126 700 781
005-4552-1102 Survivors Benefits 3 4 3 2
005-4552-1103 FICA 186 201 130 132
005-4552-1104 Health Insurance 1,710 1,617 1,200 1,196
005-4552-1105 Workers Comp Insur Benefit 187 200 120 126 005-4552-1106 Employee Assistance Program 8 8 7 5
005-4552-1109 PARS 348 375 160 175
005-4552-1111 PERS Flat 933 1,060 1,900 1,870
005-4552-2013 Postage 2 35 - -
005-4552-2014 Repairs & Maintenance 36,104 7,375 71,425 10,000 005-4552-2015 Communications 396 434 800 800
005-4522-2016 Travel, Conference & Trn - - 100 100
005-4552-2017 Professional & Technical Svc 17,092 7,833 8,000 8,000 005-4552-2018 Contractual Maintenance 1,223 521 - -
005-4552-2021 Clothing & Uniforms 10 - 10 -
005-4552-2032 General Supplies - 278 1,000 500
005-4552-2034 Utilities 3,392 4,413 5,000 5,000
005-4552-2039 Printing, Copying & Adv - - 2 -
005-4552-2040 Rents & Leases 198 120 - -
005-4552-2041 Liability & Fire Insurance 2,832 25,277 28,000 50,400 005-4552-2050 Fleet Maintenance - 273 500 500
005-4552-2052 Personal Auto Allowance 241 241 - -
005-4552-2055 Administrative Fees 159,160 170,490 183,400 183,400 005-4552-2551 Equipment Replacement - - 6,750 6,750
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Aviation Enterprise Fund (Fund 005)

11.2 Public Hearing Page 56
005-4552-XXXX Capital Projects 239,890 113,040 - -
Total: $ 478,621 349,153 317,207 278,828
Excess (deficit) of revenues over expenditures $ (63,346) (115,147) (187,638) (103,000) Beginning Fund Balance / Working Capital $ 515,532 452,186 337,039 149,401 Ending Fund Balance / Working Capital $ 452,186 337,039 149,401 46,401

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
605-XXXX-XXXX Projects in Fund 605 $ 239,890 113,040 - - Total: $ 239,890 113,040 - -
Capital Expenditure Detail

11.2 Public Hearing Page 57

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
605-3990-601 Transfer in - General Fund CIP $ 50,000 - - - 605-3990-001 Transfer in - General Fund - - 100,000 50,000 Total: $ 50,000 - 100,000 50,000
Expenditures:
605-4605-9005 Transfer Out - Aviation Fund $ 239,890 113,040 - - Capital Projects Noted Below
Total: $ 239,890 113,040 - -
Excess (deficit) of revenues over expenditures $ (189,890) (113,040) 100,000 50,000 Beginning Fund Balance / Working Capital $ - (189,890) (302,930) (202,930) Ending Fund Balance / Working Capital $ (189,890) (302,930) (202,930) (152,930)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
605-4605-6002 Restroom Infrastructure $ 185,893 62,130 - - 605-4605-6702 Segmented Circle 7,077 - - -
605-4605-6807 Relocate Segmented Circle 46,920 - - -
605-4605-6204 Airport Security Cameras - 41,424 - -
605-4605-7201 Mower Radius 720KC - 9,486 - -
Total: $ 239,890 113,040 - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Aviation Enterprise CIP Fund (Fund 605)
Capital Expenditure Detail

11.2 Public Hearing Page 58

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
008-3103-001 Building Permits - New Constr. $ 693,897 598,793 1,000,000 950,000 008-3104-000 Miscellaneous Permits & Fees 441,454 560,589 650,000 550,000 008-3120-001 Engineering Row - Encroachment 68,127 54,554 42,500 42,500 008-3120-002 Engineering Row - Street Aban. - 1,666 - - 008-3120-003 Engineering Load Permit Fees 3,809 552 4,000 1,000 008-3120-007 Driveway Variance 202 404 250 250
008-3225-001 Environmental Assmt Fee - - - 750
008-3235-002 Cat Exemption Assmt Fees 3,723 6,132 1,550 5,000 008-3235-003 Env Impact Report Eval Fees 20,149 16,943 6,750 22,000 008-3236-001 Tentative Parcel Map Fees 17,178 12,270 10,500 10,000 008-3236-002 Tentative Subdivision Map Fees 6,954 19,217 4,000 20,000 008-3237-000 Plan Check Fees 444,222 485,905 735,000 550,000 008-3238-001 Special Bldg Inspection Fees - - - 60
008-3239-001 Administrative Adj Fees 5,243 6,232 5,090 7,000 008-3239-002 Time Extention Fees 4,280 1,175 - 5,000
008-3240-001 Subdivision / Lot Line Fees 9,128 6,846 7,500 4,000 008-3240-002 Certifcation of Compliance Fee - 963 - -
008-3246-001 Annexation Detach Fees 8,170 31,474 - 45,000 008-3247-001 Engineering Pub Impvt Fees 295,542 506,668 120,000 175,000 008-3248-000 Engineering Final Parcel Map Fee 48,568 102,815 25,000 25,000 008-3250-001 General Plan Amendmt Fees - 20,128 5,500 20,000 008-3250-002 Zone Amendment Fees - 8,988 - 7,000
008-3250-004 Zone Variance Fees 1,880 3,125 7,000 6,000 008-3250-005 Special Zone Review Fees 19 - - -
008-3250-006 Conditional Use Permit Fees 23,590 40,103 28,000 40,000 008-3250-010 Home Occupancy Fees 16,533 15,625 13,500 15,000 008-3250-011 Landscape Mtc Dist Fees 11,976 2,994 - -
008-3250-012 Outdoor Dine and Merch Fees 266 - - 530
008-3250-013 Sign Review 10,196 7,634 9,500 7,000
008-3250-014 Sign Program Application - 968 - 1,500
008-3250-015 Appeal Process 2,236 1,118 1,118 2,240
008-3250-016 Conditional Use Fees - Major 19,096 47,740 36,000 40,000 008-3250-017 Conditional Use Fees - Temp 1,572 1,572 1,269 2,000 008-3250-018 Cannabis Phase II 20,840 177 - -
008-3250-020 Cannabis Phase III 7,695 - - -
008-3250-024 DIF Deferral Agmt & Release 577 2,131 1,154 - 008-3251-002 Engineering Plan Check Fees 240,456 415,160 145,000 150,000 008-3257-005 Req Fire Flow Test Fees 13,156 8,521 5,600 5,000 008-3257-008 Underground Tank PC Fees 241 - 260 260
008-3257-013 Fireworks Stand Cleanup Charge 4,176 4,176 4,176 4,176 008-3317-020 PLHA Program Grant - - 318,433 -
008-3502-000 Miscellanous Revenue 69,041 22,000 - -
008-3502-600 Misc. Revenue - Project Salaries 117,442 138,494 125,000 125,000 008-3201-000 Interest Income 3,151 4,816 6,000 4,000
008-3201-090 Unrealized GASB 31 Adj (5,993) (79,732) - - 008-3990-001 Transfer in - General Fund 300,000 300,000 300,000 300,000 Total: $ 2,928,792 3,378,936 3,619,650 3,142,266
Expenditures:

City of Tulare
Fiscal Year 2023-24 Proposed Budget
Development Enterprise Fund (Fund 008)

11.2 Public Hearing Page 59
Planning
008-4610-1021 Regular Salaries $ 331,460 355,618 385,000 555,991 008-4610-1022 Part-Time Salaries - - - -
008-4610-1023 Seasonal Wages - - - -
008-4610-1024 Acting Pay - - 1,403 -
008-4610-1025 Overtime Pay 191 92 73 -
008-4610-1026 Workers Compensation Pay 351 - - -
008-4610-1027 Vacation & Holiday Pay 29,526 36,700 21,500 - 008-4610-1028 Vacation / Holiday / Sick Buyback 1,320 273 150 15,968 008-4610-1030 Sick Pay 14,053 26,952 15,500 -
008-4610-1031 SDI Pay - - 216 -
008-4610-1101 CalPERS Retirement 31,535 32,632 32,000 49,083 008-4610-1102 Survivors Benefits 102 104 125 151
008-4610-1103 FICA 5,348 5,897 6,200 8,293
008-4610-1104 Health Insurance 56,776 50,697 57,000 75,145 008-4610-1105 Workers Comp Insur Benefit 5,247 5,823 6,200 7,959 008-4610-1106 Employee Assistance Program 222 227 275 333 008-4610-1109 PARS 9,905 11,054 10,200 12,455
008-4610-1111 PERS Flat 54,098 61,497 66,103 291,739
008-4610-2012 Public Relations - 60 - -
008-4610-2013 Postage 1,494 1,357 1,550 1,500
008-4610-2014 Repairs & Maintenance - - - -
008-4610-2015 Communications 2,428 2,785 3,300 3,300
008-4610-2016 Travel, Conference & Trn 200 772 2,600 5,000 008-4610-2017 Professional & Technical Svc 18,121 9,081 15,000 30,000 008-4610-2018 Contractual Maintenance - - - -
008-4610-2021 Clothing & Uniforms - 65 - -
008-4610-2023 Fuel & Lubricants 51 20 350 350
008-4610-2025 Office Supplies 1,247 1,053 2,000 2,000
008-4610-2032 General Supplies - 282 1,000 1,500
008-4610-2038 City Attorney 1,549 - - -
008-4610-2039 Printing, Copying & Adv 21,632 19,879 27,500 25,000 008-4610-2040 Rents & Leases - - - -
008-4610-2041 Liability & Fire Insurance 5,190 5,303 8,500 10,851 008-4610-2044 Dues & Subscriptions 2,726 3,003 1,500 2,500 008-4610-2050 Fleet Maintenance 68 173 1,000 1,000
008-4610-2051 Vehicle Replacement 339 426 9,000 7,200
008-4610-2052 Personal Auto Allowance 2,647 2,647 1,500 2,640 008-4610-2055 Administrative Fees 75,090 85,710 78,360 78,360 008-4610-2510 Software Maintenance 204 258 390 390
008-4610-2551 Equipment Replacement 2,280 2,660 2,090 2,090 008-4610-5501 Calicheese - 58 116 -
Building Inspection
008-4620-1021 Regular Salaries 245,316 207,837 250,000 401,451 008-4620-1022 Part-Time Salaries - - - -
008-4620-1023 Seasonal Wages - - - -
008-4620-1024 Acting Pay
- - 1,450 -
008-4620-1025 Overtime Pay 191 92 300 -
008-4620-1026 Workers Compensation Pay 351 - - -
008-4620-1027 Vacation & Holiday Pay (25,377) 27,585 14,000 - 008-4620-1028 Vacation / Holiday / Sick Buyback 1,674 2,462 1,900 10,202 008-4620-1030 Sick Pay 20,768 10,096 5,800 -
008-4620-1031 SDI Pay 6,442 - 216 -
008-4620-1101 CalPERS Retirement 23,499 17,960 20,000 35,350 008-4620-1102 Survivors Benefits 103 77 90 128
008-4620-1103 FICA 4,108 3,336 4,000 5,969
008-4620-1104 Health Insurance 56,574 34,703 41,000 63,735 008-4620-1105 Workers Comp Insur Benefit 16,825 10,588 10,500 14,048 008-4620-1106 Employee Assistance Program 225 167 200 282 008-4620-1109 PARS 2,013 2,788 5,200 6,257
008-4620-1111 PERS Flat 71,509 76,978 85,858 -
008-4620-2013 Postage 190 76 100 80
008-4620-2014 Repairs & Maintenance - - - -
008-4620-2015 Communications 3,080 3,017 3,000 2,000

11.2 Public Hearing Page 60
008-4620-2016 Travel, Conference & Trn 1,462 1,098 8,500 8,200 008-4620-2017 Professional & Technical Svc 245,895 355,012 315,000 375,000 008-4620-2018 Contractual Maintenance - 473 - -
008-4620-2021 Clothing & Uniforms 900 1,082 1,500 2,000 008-4620-2023 Fuel & Lubricants 4,053 3,701 2,900 5,500 008-4620-2025 Office Supplies 1,433 4,411 4,750 5,500
008-4620-2032 General Supplies 577 648 1,050 500
008-4620-2038 City Attorney - - - -
008-4620-2039 Printing, Copying & Adv 5,483 6,933 16,000 11,000 008-4620-2040 Rents & Leases - - - -
008-4620-2041 Liability & Fire Insurance 5,266 3,915 6,500 9,203 008-4620-2044 Dues & Subscriptions 145 265 1,750 6,700
008-4620-2050 Fleet Maintenance 4,793 4,820 2,500 10,000 008-4620-2051 Vehicle Replacement 20,459 18,844 12,000 19,200 008-4620-2052 Personal Auto Allowance 1,444 1,444 1,444 1,444 008-4620-2055 Administrative Fees 55,200 56,350 57,720 57,720 008-4620-2510 Software Maintenance 10,893 11,219 11,556 11,556 008-4620-2551 Equipment Replacement 5,700 4,850 6,160 6,160 Engineering
008-4630-1021 Regular Salaries 545,252 616,932 575,000 839,557 008-4630-1022 Part-Time Salaries - - - -
008-4630-1023 Seasonal Wages - - - -
008-4630-1024 Acting Pay - - 1,050 -
008-4630-1025 Overtime Pay 783
- 1,063 -
008-4630-1026 Workers Compensation Pay 351 - 9,000 -
008-4630-1027 Vacation & Holiday Pay 53,605 56,445 57,000 - 008-4630-1028 Vacation / Holiday / Sick Buyback 1,848 3,826 2,500 9,559 008-4630-1030 Sick Pay 27,094 31,253 30,000 -
008-4630-1031 SDI Pay 33,845 - 30,000 -
008-4630-1101 CalPERS Retirement 52,564 55,712 51,000 73,903 008-4630-1102 Survivors Benefits 194 193 200 229
008-4630-1103 FICA 8,668 9,818 10,000 12,312
008-4630-1104 Health Insurance 111,626 95,510 95,000 113,907 008-4630-1105 Workers Comp Insur Benefit 19,777 21,609 22,000 19,717 008-4630-1106 Employee Assistance Program 424 421 420 505 008-4630-1109 PARS 6,501 6,728 7,200 7,456
008-4630-1111 PERS Flat 106,952 113,099 121,568 -
008-4630-2013 Postage 16 10 40 50
008-4630-2014 Repairs & Maintenance - - - -
008-4630-2015 Communications 6,339 7,363 8,000 8,000
008-4630-2016 Travel, Conference & Trn - 2,155 1,000 1,000 008-4630-2017 Professional & Technical Svc 64,796 148,588 300,000 150,000 008-4630-2018 Contractual Maintenance 170 - - -
008-4630-2021 Clothing & Uniforms 1,207 1,041 1,000 1,000 008-4630-2023 Fuel & Lubricants 4,251 7,687 8,000 8,000 008-4630-2025 Office Supplies 799 480 500 500
008-4630-2032 General Supplies 938 1,718 1,200 1,200
008-4630-2038 City Attorney 13,689 10,043 - -
008-4630-2039 Printing, Copying & Adv 14,437 8,141 6,000 6,000 008-4630-2040 Rents & Leases - - - -
008-4630-2041 Liability & Fire Insurance 9,893 9,852 13,960 16,448 008-4630-2044 Dues & Subscriptions 1,848 1,910 1,910 1,910 008-4630-2050 Fleet Maintenance 1,431 9,343 1,000 100
008-4630-2051 Vehicle Replacement 17,069 16,283 8,500 8,500 008-4630-2052 Personal Auto Allowance 3,610 3,610 3,610 3,610 008-4630-2055 Administrative Fees 131,930 132,940 83,290 83,290 008-4630-2510 Software Maintenance 3,655 8,978 10,384 10,384 008-4630-2551 Equipment Replacement 3,910 4,220 3,610 3,610 Fire
008-4640-1027 Vacation & Holiday Pay - 460 - -
Plan Check
008-4660-1021 Regular Salaries 37,499 50,761 72,000 145,653 008-4660-1022 Part-Time Salaries - - - -

11.2 Public Hearing Page 61
008-4660-1023 Seasonal Wages - - - -
008-4660-1024 Acting Pay - - 432 -
008-4660-1025 Overtime Pay - - 100 -
008-4660-1026 Workers Compensation Pay 351 - - -
008-4660-1027 Vacation & Holiday Pay 13,895 2,931 5,750 - 008-4660-1028 Vacation / Holiday / Sick Buyback 1,013 122 125 4,124 008-4660-1030 Sick Pay 13,185 853 1,851 -
008-4660-1031 SDI Pay - - 216 -
008-4660-1101 CalPERS Retirement 3,462 4,289 5,800 12,890 008-4660-1102 Survivors Benefits 15 17 23 41
008-4660-1103 FICA 921 768 1,200 2,172
008-4660-1104 Health Insurance 7,462 7,401 10,250 20,499 008-4660-1105 Workers Comp Insur Benefit 2,622 2,553 3,350 4,678 008-4660-1106 Employee Assistance Program 33 38 55 91
008-4660-1109 PARS 753 1,134 1,650 3,087
008-4660-1111 PERS Flat 21,142 12,017 25,073 -
008-4660-2013 Postage - - - -
008-4660-2014 Repairs & Maintenance - - - -
008-4660-2015 Communications 138 - - -
008-4660-2016 Travel, Conference & Trn - - - -
008-4660-2017 Professional & Technical Svc - - 260,000 - 008-4660-2018 Contractual Maintenance - - - -
008-4660-2021 Clothing & Uniforms 100 100 - -
008-4660-2023 Fuel & Lubricants - - - -
008-4660-2025 Office Supplies 406 - - -
008-4660-2032 General Supplies - - - -
008-4660-2038 City Attorney - - - -
008-4660-2039 Printing, Copying & Adv - - - -
008-4660-2040 Rents & Leases - - - -
008-4660-2041 Liability & Fire Insurance 766 886 1,600 2,960 008-4660-2044 Dues & Subscriptions - - -
008-4660-2050 Fleet Maintenance - - -
008-4660-2051 Vehicle Replacement - - -
008-4660-2052 Personal Auto Allowance - - -
008-4660-2055 Administrative Fees 5,120 5,220 6,720 6,720 008-4660-2510 Software Maintenance - - -
008-4660-2551 Equipment Replacement 700 700 - -
008-4660-9603 Transfer Out - Tech CIP Fund 2,020 2,020 2,020 2,020 008-4660-XXXX Capital Projects - 318,433 - -
Total: $ 2,827,669 3,392,596 3,513,865 3,845,665
Excess (deficit) of revenues over expenditures $ 101,123 (13,660) 105,785 (703,399) Beginning Fund Balance / Working Capital $ 524,206 625,329 611,669 717,454 Ending Fund Balance / Working Capital $ 625,329 611,669 717,454 14,055

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
008-4650-6200 PHLA - Santa Fe Projects $ - 318,433 - -
Total: $ - 318,433 - -
Capital Expenditure Detail

11.2 Public Hearing Page 62

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
009-3203-009 Intermodal Rent Income $ 60,268 60,661 60,000 - 009-3203-010 Office Rent 900 - - -
009-3203-012 Transit Center Rent Income - 20,160 20,160 - 009-3203-020 Rent Income - County 32,130 - - -
009-3207-000 Advertising Revenues 26,838 6,064 - -
009-3291-000 Administrative Finance Chg 12 20 - -
009-3304-000 FTA Sec 5311 - Operating 957,783 - - -
009-3304-002 State Transit Assistance 315,526 - - -
009-3304-003 FTA 5307 - Operating 1,979,717 520,616 - - 009-3304-004 FTA 5307 - Preventative Mtc 426,323 - - -
009-3304-005 FTA 5339 270,717 - 213,189 -
009-3304-006 FTA 5307 - Capital - - 242,033
009-3495-000 Fare Box Revenues - TTE 63,108 - - -
009-3495-001 Fare Box Revenues - DART 50,525 (420) - -
009-3502-000 Miscellaneous Revenue 45,150 240,731 106,305 - 009-3502-007 Misc Revenue - Vending 26 74 - -
009-3201-000 Interest Income 25,169 19,695 - -
009-3201-090 Unrealized GASB 31 Adj (41,093) (273,454) - - 008-3990-001 Transfer in - General Fund - - - -
Total: $ 4,213,099 594,147 641,687 -
Expenditures:

Transit Express
009-4130-1021 Regular Salaries $ 63,049 30,203 15,000 17,797 009-4130-1023 Seasonal Wages 854 43 - -
009-4130-1027 Vacation & Holiday Pay 20,208 (34,519) 1,091 - 009-4130-1028 Vacation / Holiday / Sick Buyback 378 - 639 661 009-4130-1030 Sick Pay 8,514 2,990 187 -
009-4130-1031 SDI Pay 270 - - -
009-4130-1101 CalPERS Retirement 6,126 2,776 1,260 1,522 009-4130-1102 Survivors Benefits 22 6 3 2
009-4130-1103 FICA 1,200 588 250 268
009-4130-1104 Health Insurance 12,722 2,963 1,200 1,196 009-4130-1105 Workers Comp Insur Benefit 3,156 586 120 1,157 009-4130-1106 Employee Assistance Program 48 14 10 5
009-4130-1109 PARS 985 1,033 500 516
009-4130-1111 PERS Flat 18,157 12,865 3,997 5,984
009-4130-2013 Postage 6 - - -
009-4130-2014 Repairs & Maintenance 13,973 228 - -
009-4130-2015 Communications 13,065 700 316 -
009-4130-2017 Professional & Technical Svc 68,553 1,524,212 1,550,000 1,130,122 009-4130-2018 Contractual Maintenance 2,504,470 489,633 500 - 009-4130-2021 Clothing & Uniforms 20 - - -
009-4130-2023 Fuel & Lubricants 241,833 - - -
009-4130-2025 Office Supplies 177 - - -
009-4130-2032 General Supplies 2,682 - - -
009-4130-2034 Utilities - 448 - -
009-4130-2038 City Attorney 2,686 - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Transit Enterprise Fund (Fund 009)

11.2 Public Hearing Page 63
009-4130-2039 Printing, Copying & Adv 4,220 2 - -
009-4130-2040 Rents & Leases 31,380 - - -
009-4130-2041 Liability & Fire Insurance 1,123 317 200 173 009-4130-2044 Dues & Subscriptions 527 - - -
009-4130-2050 Fleet Maintenance 499 - - -
009-4130-2052 Personal Auto Allowance 794 854 600 -
009-4130-2055 Administrative Fees (12,070) 16,410 31,680 31,680 009-4130-2510 Software Maintenance - - - -
009-4130-2551 Equipment Replacement 7,290 7,290 6,950 - Dial-a-Ride Tulare
009-4131-1021 Regular Salaries 33,446 15,747 - -
009-4131-1023 Seasonal Wages 460 23 - -
009-4131-1027 Vacation & Holiday Pay 7,111 3,774 - -
009-4131-1028 Vacation / Holiday / Sick Buyback 203 - - - 009-4131-1030 Sick Pay 4,556 1,584 - -
009-4131-1031 SDI Pay 146 - - -
009-4131-1101 CalPERS Retirement 3,249 1,446 - -
009-4131-1102 Survivors Benefits 11 3 - -
009-4131-1103 FICA 637 308 - -
009-4131-1104 Health Insurance 6,797 1,550 - -
009-4131-1105 Workers Comp Insur Benefit 1,691 307 - -
009-4131-1106 Employee Assistance Program 25 7 - -
009-4131-1109 PARS 513 537 - -
009-4131-1111 PERS Flat 9,825 6,927 2,097 -
009-4131-2014 Repairs & Maintenance 663 123 - -
009-4131-2015 Communications 4,303 427 118 -
009-4131-2017 Professional & Technical Svc 25,423 - - - 009-4131-2018 Contractual Maintenance 319,624 210 140 - 009-4131-2021 Clothing & Uniforms 10 - - -
009-4131-2023 Fuel & Lubricants 18,600 - - -
009-4131-2025 Office Supplies 32 - - -
009-4131-2032 General Supplies 72 - - -
009-4131-2040 Rents & Leases 16,897 - - -
009-4131-2041 Liability & Fire Insurance 600 166 - -
009-4131-2044 Dues & Subscriptions 93 - - -
009-4131-2050 Fleet Maintenance 269 - - -
009-4131-2052 Personal Auto Allowance 409 441 - -
009-4131-2055 Administrative Fees 15,120 14,750 - -
Transit - Rental
009-4132-2018 Contractual Maintenance 2,297 2,354 2,500 - 009-4132-2034 Utilities 9,776 10,512 12,000 -
009-4132-2041 Liability & Fire Insurance 7,010 7,010 9,800 - 009-4132-2055 Administrative Fees 4,900 8,890 3,930 -
009-XXXX-XXXX Capital Projects - - 2,480,290 -
Total: $ 3,511,685 2,136,738 4,125,378 1,191,083
Excess (deficit) of revenues over expenditures $ 701,414 (1,542,591) (3,483,691) (1,191,083) Beginning Fund Balance / Working Capital $ 5,515,951 6,217,365 4,674,774 1,191,083 Ending Fund Balance / Working Capital $ 6,217,365 4,674,774 1,191,083 -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditure Detail

11.2 Public Hearing Page 64
Capital Expenditures
009-4130-7210 Transit Bus $ - - 618,236 -
009-4130-7211 Transit Bus - - 618,236 -
009-4130-7212 Transit Bus - - 618,236 -
009-4130-7213 Transit Bus - - 618,236 -
009-4130-4910 Intelligent Transportation Sys - - 7,346 - Total: $ - - 2,480,290 -

11.2 Public Hearing Page 65

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
010-3202-010 Rents - Water Tower Antenna $ 37,531 38,657 38,000 38,000 010-3239-127 PW Improvement Admin Fees 345 - - -
010-3261-000 Bad Debt Collections 8,180 2,342 1,000 5,000 010-3262-000 Water Receipts 9,389,864 9,352,065 9,250,000 9,250,000 010-3262-001 Reconnection Charges 525 5,975 170,000 200,000 010-3262-002 Water Recharge Fee 236,132 222,641 200,000 240,000 010-3262-005 Utility Penalty 393,065 518,404 400,000 250,000 010-3262-007 Lock Out - - 570 -
010-3262-010 Section Out 200 150 350 2,000
010-3262-015 Water Waste 15,605 30,250 30,000 40,000
010-3262-016 Broken Curb Stop - - 500 -
010-3263-000 Connection Fees 7,163 272 550 5,000
010-3263-001 Connection Fees - Non-Metered - 300 - 550
010-3263-002 Connection Fees - Metered 68,766 114,887 60,000 110,000 010-3265-000 Main Footage Fees 46,484 81,828 72,500 70,000 010-3270-001 Water Meter Test Fees - - 100 -
010-3270-002 Back Flow Test Fees 841 2,211 437 1,200
010-3270-003 Water Pressure Test Fees 1,613 4,849 800 1,000 010-3270-004 Water Sampling Test Fees 4,496 10,951 7,037 7,000 010-3501-000 Sale of Property - 6,000 - -
010-3502-000 Miscellaneous Revenues 41,824 23,165 20,000 25,000 010-3201-000 Interest Income 108,723 79,869 65,000 75,000 010-3201-090 Unrealized GASB 31 Adj (166,293) (1,079,816) - - 010-3990-610 Transfer in - Water CIP 6,542,513 7,824,722 - - 010-3990-680 Transfer in - Water Reserve 236,666 202,000 - 010-3990-027 Transfer in - Groundwater - - - 150,000
Total: $ 16,974,243 17,441,722 10,316,844 10,469,750
Expenditures:
4610 - Admin / Sales / Collections
010-4610-1021 Regular Salaries $ 267,991 286,491 330,000 476,946 010-4610-1025 Overtime Pay 6,855 12,669 15,500 -
010-4610-1026 Workers Comp Pay 200 - - -
010-4610-1027 Vacation & Holiday Pay 38,814 (1,427) 22,000 - 010-4610-1028 Vacation / Holiday / Sick Buyback 1,165 620 34,000 7,154 010-4610-1030 Sick Pay 9,742 17,891 11,500 -
010-4610-1031 SDI Pay - - 1,300 -
010-4610-1099 Outside Labor 19,517 20,416 59,000 30,000 010-4610-1101 CalPERS Retirement 25,611 25,839 30,000 41,892 010-4610-1102 Survivors Benefits 122 130 150 175
010-4610-1103 FICA 4,298 4,680 5,500 7,019
010-4610-1104 Health Insurance 67,627 59,604 58,000 75,994 010-4610-1105 Workers Comp Insur Benefit 25,208 25,909 30,500 37,110 010-4610-1106 Employee Assistance Program 266 284 350 386 010-4610-1109 PARS 3,806 4,004 4,600 5,911
010-4610-1111 PERS Flat 72,131 81,997 86,769 308,196
010-4610-2012 Public Relations 11,143 31,958 12,000 15,000 010-4610-2013 Postage 34,984 37,392 52,000 50,000
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Water Enterprise Fund (Fund 010)

11.2 Public Hearing Page 66
010-4610-2014 Repairs & Maintenance 215,545 1,318 100 500 010-4610-2015 Communications 3,968 3,856 7,500 7,500
010-4610-2016 Travel, Conference & Training 574 407 1,321 500 010-4610-2017 Professional & Technical Svc 122,789 134,683 425,000 125,000 010-4610-2018 Contractual Maintenance 313 36,175 55,000 36,000 010-4610-2021 Clothing & Uniforms 6,916 5,207 5,200 11,000 010-4610-2023 Fuel & Lubricants 20,469 36,359 25,000 38,000 010-4610-2025 Office Supplies 2,578 2,002 1,000 2,500
010-4610-2028 Tuition Reimbursement 487 2,452 - -
010-4610-2032 General Supplies 1,063 542 200 1,000
010-4610-2034 Utilities 13,838 19,589 20,000 20,000
010-4610-2038 City Attorney 1,354 974 - 5,000
010-4610-2039 Printing, Copying & Adv 52,616 61,796 55,000 60,000 010-4610-2040 Rents & Leases - - - -
010-4610-2041 Liability & Fire Insurance 107,155 117,285 165,000 316,210 010-4610-2044 Dues & Subscriptions 215 91 350 250
010-4610-2049 Landfill Fees 898 543 500 500
010-4610-2050 Fleet Maintenance 13,477 17,374 11,900 22,000 010-4610-2051 Vehicle Replacement 26,700 32,175 29,000 30,300 010-4610-2052 Personal Auto Allowance 481 481 750 480
010-4610-2055 Administrative Fees 78,830 102,120 74,970 74,970 010-4610-2117 Mandated Fees 38,720 50,288 62,000 65,000 010-4610-2261 Bad Debts 63,221 183,664 300,000 200,000
010-4610-2510 Software Maintenance 16,389 39,115 50,307 65,830 010-4610-2551 Equipment Replacement 457,470 31,540 34,730 35,520 010-4610-5301 Master Plan - - 50,340
010-4610-5601 Urban Water Management 26,084 21,402 - -
010-4610-5602 Rate Study - - - 75,000
010-4610-8206 Oversize Liability - Principal 89,429 - - - 010-4610-8212 Solid Waste Loan - Principal 103,333 - - - 010-4610-8306 Oversize Liability - Interest 2,681 - - - 010-4610-8312 Solid Waste Loan - Interest 20,925 - - -
010-4610-9045 Transfer Out - COVID 19 Fund 3,041 - - -
010-4610-9603 Transfer Out - Tech CIP Fund 7,350 7,350 7,350 7,350 010-4610-9610 Transfer Out - Water CIP Fund 18,431,397 - - - 010-4610-643 Transfer Out - Trans CIP Fund - - - 10,000 4611 - Distribution
010-4611-1021 Regular Salaries 446,032 496,201 450,000 599,430 010-4611-1025 Overtime Pay 30,489 35,208 40,000 50,000
010-4611-1026 Workers Comp Pay 1,653 - - -
010-4611-1027 Vacation & Holiday Pay 39,236 34,682 30,000 - 010-4611-1028 Vacation / Holiday / Sick Buyback 388 310 350 1,164 010-4611-1030 Sick Pay 21,540 25,545 21,000 -
010-4611-1099 Outside Labor - - - -
010-4611-1101 CalPERS Retirement 42,965 44,513 39,000 52,709 010-4611-1102 Survivors Benefits 227 242 250 244
010-4611-1103 FICA 7,254 8,050 8,680 8,709
010-4611-1104 Health Insurance 127,954 94,808 85,000 107,640 010-4611-1105 Workers Comp Insur Benefit 80,009 88,745 83,000 86,192 010-4611-1106 Employee Assistance Program 497 528 540 538 010-4611-1109 PARS 550 802 825 450
010-4611-1111 PERS Flat 125,607 142,787 154,240 -
010-4611-2012 Public Relations - - - -
010-4611-2013 Postage 84 - - -
010-4611-2014 Repairs & Maintenance 80,998 114,468 15,000 60,000 010-4611-2015 Communications 96 178 200 1,000
010-4611-2016 Travel, Conference & Training 2,013 120 1,500 5,000 010-4611-2017 Professional & Technical Svc 7,823 7,354 6,600 11,000 010-4611-2018 Contractual Maintenance 4,141 3,365 1,100 5,000 010-4611-2021 Clothing & Uniforms 2,791 6,346 9,000 7,500 010-4611-2023 Fuel & Lubricants 13,076 21,222 19,000 30,000 010-4611-2025 Office Supplies 31 - 7 -
010-4611-2028 Tuition Reimbursement - - - -

11.2 Public Hearing Page 67
010-4611-2031 Maintenance Materials - Streets 19,470 31,925 23,500 25,000 010-4611-2032 General Supplies 21,612 20,524 33,000 32,000 010-4611-2034 Utilities - - - -
010-4611-2035 Traffic Safety 20 1,548 - 1,500
010-4611-2039 Printing, Copying & Adv - 1,361 - -
010-4611-2040 Rents & Leases 876 430 - 1,500
010-4611-2041 Liability & Fire Insurance 11,612 12,359 15,000 17,529 010-4611-2044 Dues & Subscriptions - - - -
010-4611-2049 Landfill Fees - - - -
010-4611-2050 Fleet Maintenance 30,993 29,625 23,000 48,000 010-4611-2051 Vehicle Replacement 51,480 55,480 50,900 51,480 010-4611-2052 Personal Auto Allowance 241 241 250 240
010-4611-2055 Administrative Fees 42,060 46,300 31,100 31,100 010-4611-2117 Mandated Fees - - - -
010-4611-2261 Bad Debts - - - -
010-4611-2510 Software Maintenance 2,000 - - 4,600
010-4611-2551 Equipment Replacement - 469,200 469,200 493,000 010-4611-8217 2017 Bonds - Principal 172,500 177,500 182,500 190,000 010-4611-8219 2020 Bonds - Principal 500,000 525,000 327,500 130,000 010-4611-8317 2017 Bonds - Interest 380,231 374,969 375,412 361,650 010-4611-8319 2020 Bonds - Interest 313,242 310,560 268,388 256,950 4612 - Extraction
010-4612-1021 Regular Salaries 141,451 152,210 155,000 183,840 010-4612-1025 Overtime Pay 7,383 9,749 10,500 15,000
010-4612-1026 Workers Comp Pay - - - -
010-4612-1027 Vacation & Holiday Pay 9,157 17,624 13,000 - 010-4612-1028 Vacation / Holiday / Sick Buyback 387 310 400 1,164 010-4612-1030 Sick Pay 6,034 6,061 5,500 -
010-4612-1099 Outside Labor - 1,728 - -
010-4612-1101 CalPERS Retirement 13,256 13,539 13,000 16,125 010-4612-1102 Survivors Benefits 55 55 75 56
010-4612-1103 FICA 2,244 2,589 2,800 2,683
010-4612-1104 Health Insurance 24,069 19,957 20,300 20,332 010-4612-1105 Workers Comp Insur Benefit 26,825 29,784 30,190 30,657 010-4612-1106 Employee Assistance Program 120 122 120 125 010-4612-1109 PARS 550 802 840 450
010-4612-1111 PERS Flat 28,355 32,516 36,711 -
010-4612-2012 Public Relations - - - 1,000
010-4612-2013 Postage 2,523 79 - -
010-4612-2014 Repairs & Maintenance 61,706 80,200 118,000 140,000 010-4612-2015 Communications 4,797 8,662 7,000 15,000
010-4612-2016 Travel, Conference & Training 584 695 300 700 010-4612-2017 Professional & Technical Svc 18,543 23,515 30,000 35,000 010-4612-2018 Contractual Maintenance 37,218 10,255 9,000 25,000 010-4612-2021 Clothing & Uniforms 631 505 400 750
010-4612-2023 Fuel & Lubricants 11,726 18,353 18,000 23,000 010-4612-2025 Office Supplies - - - -
010-4612-2028 Tuition Reimbursement - - - -
010-4612-2031 Maintenance Materials - Streets - - 750 - 010-4612-2032 General Supplies 13,978 4,890 13,000 14,000 010-4612-2034 Utilities 1,798,122 1,883,190 1,900,000 2,500,000 010-4612-2035 Traffic Safety - - - -
010-4612-2039 Printing, Copying & Adv - 800 - -
010-4612-2040 Rents & Leases - - - -
010-4612-2041 Liability & Fire Insurance 2,806 2,863 4,000 4,058 010-4612-2044 Dues & Subscriptions - - - -
010-4612-2049 Landfill Fees - - - -
010-4612-2050 Fleet Maintenance 9,910 12,389 7,000 18,000 010-4612-2051 Vehicle Replacement 16,200 16,200 13,500 16,200 010-4612-2052 Personal Auto Allowance 241 241 250 240
010-4612-2055 Administrative Fees 24,950 19,830 13,038 13,038 010-4612-2117 Mandated Fees - - - -
010-4612-2261 Bad Debts - - - -
010-4612-2510 Software Maintenance 676 545 955 1,100

11.2 Public Hearing Page 68
010-4612-2551 Equipment Replacement 1,130 1,130 1,820 1,920 010-4612-8217 2017 Bonds - Principal 172,500 177,500 182,500 190,000 010-4612-8219 2020 Bonds - Principal 500,000 525,000 327,500 130,000 010-4612-8317 2017 Bonds - Interest 380,231 374,969 375,412 361,650 010-4612-8319 2020 Bonds - Interest 313,242 264,464 268,387 256,950 4613 - Treatment
010-4613-1021 Regular Salaries 112,499 121,249 122,000 144,919 010-4613-1025 Overtime Pay 4,894 7,066 8,000 10,000
010-4613-1026 Workers Comp Pay - - - -
010-4613-1027 Vacation & Holiday Pay 6,496 14,625 11,000 - 010-4613-1028 Vacation / Holiday / Sick Buyback 388 310 500 968 010-4613-1030 Sick Pay 4,783 3,892 3,750 -
010-4613-1099 Outside Labor - - - -
010-4613-1101 CalPERS Retirement 10,433 10,637 10,660 12,698 010-4613-1102 Survivors Benefits 44 44 40 44
010-4613-1103 FICA 1,761 2,055 2,160 2,115
010-4613-1104 Health Insurance 17,616 14,547 14,950 14,950 010-4613-1105 Workers Comp Insur Benefit 21,416 23,827 26,110 24,690 010-4613-1106 Employee Assistance Program 94 97 100 98
010-4613-1109 PARS 481 670 700 450
010-4613-1111 PERS Flat 22,137 25,447 26,113 -
010-4613-2012 Public Relations - - - -
010-4613-2013 Postage - - - -
010-4613-2014 Repairs & Maintenance 133,040 102,282 90,000 140,000 010-4613-2015 Communications 84 138 140 140
010-4613-2016 Travel, Conference & Training - 698 - 5,000 010-4613-2017 Professional & Technical Svc 135,469 156,876 155,000 150,000 010-4613-2018 Contractual Maintenance 38,356 56,509 60,000 75,000 010-4613-2021 Clothing & Uniforms 370 440 200 700
010-4613-2023 Fuel & Lubricants 2,314 4,041 6,000 9,000 010-4613-2025 Office Supplies - - - -
010-4613-2028 Tuition Reimbursement - - - -
010-4613-2031 Maintenance Materials - Streets 13 - - -
010-4613-2032 General Supplies 9,957 9,495 10,500 12,000 010-4613-2034 Utilities - - - -
010-4613-2035 Traffic Safety - - - -
010-4613-2039 Printing, Copying & Adv - - - -
010-4613-2040 Rents & Leases - - - -
010-4613-2041 Liability & Fire Insurance 2,216 2,243 3,500 3,195 010-4613-2044 Dues & Subscriptions - - - -
010-4613-2049 Landfill Fees - - - -
010-4613-2050 Fleet Maintenance 1,226 3,537 5,200 6,000 010-4613-2051 Vehicle Replacement - - - 7,740
010-4613-2052 Personal Auto Allowance 241 241 241 240
010-4613-2055 Administrative Fees 330 2,830 7,930 7,930 010-4613-2085 Interest Expense -
- - -
010-4613-2117 Mandated Fees - - - -
010-4613-2261 Bad Debts - - - -
010-4613-2510 Software Maintenance - - - -
010-4613-2551 Equipment Replacement - - - -
010-4613-5101 TCP Carbon Replacement - 246,005 214,996 600,000 4614 - Groundwater
010-4614-1021 Regular Salaries 20,878 39,402 35,000 46,989 010-4614-1025 Overtime Pay - 964 900 -
010-4614-1026 Workers Comp Pay - - - -
010-4614-1027 Vacation & Holiday Pay 6,073 1,950 2,500 - 010-4614-1028 Vacation / Holiday / Sick Buyback 388 310 350 968 010-4614-1030 Sick Pay 810 917 1,353 -
010-4614-1099 Outside Labor - - 1,136 -
010-4614-1101 CalPERS Retirement 2,174 3,383 3,340 4,105 010-4614-1102 Survivors Benefits 8 17 20 17
010-4614-1103 FICA 403 631 650 695
010-4614-1104 Health Insurance 4,148 6,243 7,180 7,176

11.2 Public Hearing Page 69
010-4614-1105 Workers Comp Insur Benefit 4,175 4,166 4,390 4,706 010-4614-1106 Employee Assistance Program 17 37 40 37
010-4614-1109 PARS 481 670 690 450
010-4614-1111 PERS Flat 8,084 9,189 10,637 -
010-4614-2012 Public Relations - - - -
010-4614-2013 Postage - - - -
010-4614-2014 Repairs & Maintenance - - - -
010-4614-2015 Communications 83 138 150 140
010-4614-2016 Travel, Conference & Training - - - -
010-4614-2017 Professional & Technical Svc - - - -
010-4614-2018 Contractual Maintenance 73,725 1,748 - 50,000 010-4614-2021 Clothing & Uniforms 40 - 130 200
010-4614-2023 Fuel & Lubricants 2,537 6,181 5,000 8,000 010-4614-2025 Office Supplies - - - -
010-4614-2028 Tuition Reimbursement - - - -
010-4614-2031 Maintenance Materials - Streets - - - -
010-4614-2032 General Supplies - - - -
010-4614-2034 Utilities - - - -
010-4614-2035 Traffic Safety - - - -
010-4614-2039 Printing, Copying & Adv - - - -
010-4614-2040 Rents & Leases - - - -
010-4614-2041 Liability & Fire Insurance 394 863 1,210 1,209 010-4614-2044 Dues & Subscriptions - - - -
010-4614-2049 Landfill Fees - - - -
010-4614-2050 Fleet Maintenance 2,504 2,611 4,000 4,000 010-4614-2051 Vehicle Replacement 9,600 9,600 8,000 9,600 010-4614-2052 Personal Auto Allowance 241 241 241 240
010-4614-2055 Administrative Fees 8,740 53,660 3,100 3,100 010-4614-2061 Irrigation District 895,789 786,527 460,000 900,000 010-4614-2071 MD Kaweah - GSA - 202,000 150,583 150,000 010-4614-2117 Mandated Fees - - - -
010-4614-2119 Water Conservation Program - - - 200,000
010-4614-2261 Bad Debts - - - -
010-4614-2510 Software Maintenance - - - -
010-4614-2551 Equipment Replacement - - - -
010-4614-9067 Transfer Out - Surface Wtr Fund 703,800 703,800 703,800 703,880 010-XXXX-XXXX Capital Projects 6,630,427 6,037,506 43,000 102,000 Total: $ 35,635,354 17,095,617 10,707,167 12,380,745
Excess (deficit) of revenues over expenditures $ (18,661,111) 346,105 (390,323) (1,910,995) Beginning Fund Balance / Working Capital $ 33,658,851 14,997,740 15,343,845 14,953,522 Ending Fund Balance / Working Capital $ 14,997,740 15,343,845 14,953,522 13,042,527 Less: Restricted Portion Held by Fiscal Agent $ (9,972,678) (6,472,195) (6,472,195) (6,472,195) Ending Unrestricted Fund Balance / Working Capital $ 5,025,062 8,871,650 8,481,327 6,570,332

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
010-4610-6006 Service PPE & Fittings $ 379 - - -
010-4611-6002 Meter Boxes & Lids 3,667 6,875 2,000 12,000 Capital Expenditure Detail

11.2 Public Hearing Page 70
010-4611-6003 Meter Replacement - 11,803 7,500 5,000
010-4611-6005 Fire Hydrants 15,211 20,536 22,500 35,000 010-4611-6006 Service PPE & Fittings 29,205 36,910 4,500 30,000 010-4611-6007 Main Valves Repairs & Replcmt 19,732 6,043 6,500 20,000 610-XXXX-XXXX Capital Projects in Fund 610 6,562,233 5,955,339 - - Total: $ 6,630,427 6,037,506 43,000 102,000

11.2 Public Hearing Page 71

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
610-3262-000 Water Receipts $ 3,182,662 3,123,634 3,150,000 3,150,000 610-3299-000 Development Impact Fees 273,163 - - -
610-3990-010 Transfer in - Water Fund 18,431,395 - - -
610-3990-623 Transfer in - Eqpmt Repl Fund 182,799 533,925 - - Total: $ 22,070,019 3,657,559 3,150,000 3,150,000
Expenditures:
610-4610-9010 Transfer Out - Water Fund 6,542,512 7,824,722 - - Capital Projects Noted Below
610-4610-9643 Transfer Out - Transport. CIP 1,970,508
610-4610-XXXX Capital Projects - - 1,966,000 5,612,298
Total: $ 6,542,512 7,824,722 1,966,000 7,582,806
Excess (deficit) of revenues over expenditures $ 15,527,507 (4,167,163) 1,184,000 (4,432,806) Beginning Fund Balance / Working Capital $ (5,271,552) 10,255,955 6,088,792 7,272,792 Ending Fund Balance / Working Capital $ 10,255,955 6,088,792 7,272,792 2,839,986

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
610-4610-2017 Professional & Tech Services $ 11,446 7,784 - - 610-4610-6025 Corp Yard Building Project - - - 75,000
610-4610-6026 Kern-Silva-Etc 1,335,052 12,295 - -
610-4610-6027 Tulare Improvements 994,766 426 - -
610-4610-6028 GIS System - 57,254 441,000 9,000
610-4610-6029 TCP Treatment 1,612,683 138,553 - -
610-4610-6031 New Well - DIF Funded 152,806 - - -
610-4610-6032 Water Meter Infrastructure Upgd 112,336 5,947 - 46,500 610-4610-6129 Water Tower Rehab 263 428,001 30,000 -
610-4610-6130 Well Abandonment 144,229 42 - -
610-4610-6150 Sequoia-Spruce Tr Improvement 571,044 1,038,971 - - 610-4610-6151 Elliott-Mefford Tr Improvement 99,247 - - - 610-4610-6152 Pratt St Improvement 92,023 527,456 - -
610-4610-6214 Academy / Apricot - 101,549
610-4610-6215 Sycamore / San Joaquin - 319,436
610-4610-6315 Hwy 99 Water Crossing - 704 60,000
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Water Enterprise CIP Fund (Fund 610)
Capital Expenditure Detail

11.2 Public Hearing Page 72
610-4610-6616 Well 38 Generator 2,194
- - -
610-4610-6730 Well/Tank - Alpine Ave 67,410 - - -
610-4610-6802 Well North J Street 451,671 1,287,695 600,000 - 610-4610-6810 Annual Meter Replacement 182,799 533,925 650,000 - 610-4610-6811 TCP Treatment 407,592 83,733 - -
610-4610-6813 Electrical System Upgrades 140,220 107,948 - 150,000 610-4610-6814 Generators 90 21,028 75,000 77,000
610-4610-6816 Well Rehabilitation 15,889 540,553 35,000 300,000 610-4610-6819 Hansen Replacement 25,630 - - -
610-4610-6820 SRF Grant Project 41,543 9,569 75,000 -
610-4610-6916 Hydraulic Model 13,779 - - -
610-4610-6917 New Well 1,632 - - 3,066,798
610-4610-6944 Sacramento-Pleasant Impvmt 66,157 732,470 - - 610-4611-6007 Main Valves Repairs & Replcmt 19,732 - - - 610-XXXX-XXXX Well 41 Arsenic Treatment - - - 755,000
610-XXXX-XXXX No. 1 Well Replacement - - - 328,000
610-XXXX-XXXX South I Street Waterline - Kraft - - - 355,000 610-XXXX-XXXX Rankin Ave / Hwy 99 Water Cr - - - 250,000 610-XXXX-XXXX Water Storage & Booster Stn - - - 200,000 Total: $ 6,562,233 5,955,339 1,966,000 5,612,298

11.2 Public Hearing Page 73

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
680-3264-000 Water Receipts $ 1,568,559 1,476,470 1,450,000 1,450,000 Total: $ 1,568,559 1,476,470 1,450,000 1,450,000
Expenditures:
680-5280-9010 Transfer Out - Water Fund 236,666 202,000 - - Total: $ 236,666 202,000 - -
Excess (deficit) of revenues over expenditures $ 1,331,893 1,274,470 1,450,000 1,450,000 Beginning Fund Balance / Working Capital $ 4,572,204 5,904,097 7,178,567 8,628,567 Ending Fund Balance / Working Capital $ 5,904,097 7,178,567 8,628,567 10,078,567

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Water Enterprise Reserve Fund (Fund 680)
Capital Expenditure Detail

11.2 Public Hearing Page 74

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
015-3202-000 Rents & Concessions $ 294,789 321,504 300,000 400,000 015-3239-127 PW Improvement Admin Fees 560 - - -
015-3247-003 Sewer Conn Inspection Fees 1,674 1,117 2,000 2,000 015-3247-004 Video Insp of Pipeline Fees 1,875 - - -
015-3261-000 Bad Debt Collections 16,019 4,586 2,500 12,000 015-3263-000 Connection Fees 2,372 32 - 5,000
015-3264-000 Sewer Receipts 25,945,359 26,479,299 26,000,000 25,000,000 015-3264-001 Septic Tank Discharge Fees 29,028 37,141 42,500 40,000 015-3264-002 Grease/Trap Discharge Fees 4,517 9,892 5,000 8,000 015-3264-003 Wastewater Discharge Fees 3,050 3,300 4,000 4,000 015-3264-004 SMR Violations 105,350 93,198 75,000 75,000 015-3264-005 Utility Penalties 451,704 759,579 400,000 300,000 015-3264-006 Other Septic - 1,247 500 500
015-3265-000 Main Footage Fees 207,671 189,596 150,000 150,000 015-3291-000 Admin Finance Charges 45 84 121 100
015-3550-002 Sale of Biogas 916,950 848,046 700,000 800,000 015-3502-000 Miscellaneous Revenues 57,049 72,441 225,000 60,000 015-3502-001 Misc Revenues - SCE Rebate 1,048 - 191,030 - 015-3502-004 IRS - BAB Interest Reimb 12,146 - - -
015-3502-099 Misc Revenues - Oversize Red 9,192 - - -
010-3501-000 Sale of Property - - - -
010-3502-000 Miscellaneous Revenues - - - -
015-3201-000 Interest Income 293,567 284,243 250,000 300,000 015-3201-090 Unrealized GASB 31 Adj (380,366) (2,890,434) - - 015-3990-615 Transfer in - Sewer/WW CIP 8,401,935 7,052,380 - - Total: $ 36,375,534 33,267,251 28,347,651 27,156,600
Expenditures:
4651 - Sewer System
015-4651-1021 Regular Salaries $ 384,297 430,637 470,000 587,271 015-4651-1025 Overtime Pay 31,691 26,448 25,000 -
015-4651-1026 Workers Comp Pay 71 - - -
015-4651-1027 Vacation & Holiday Pay 42,066 39,303 36,000 - 015-4651-1028 Vacation / Holiday / Sick Buyback 1,000 620 1,000 5,107 015-4651-1030 Sick Pay 23,636 25,665 27,500 -
015-4651-1031 SDI Pay 7,096 57 3,000 -
015-4651-1099 Outside Labor - - - -
015-4651-1101 CalPERS Retirement 37,150 39,122 42,000 51,657 015-4651-1102 Survivors Benefits 191 197 200 204
015-4651-1103 FICA 6,438 7,220 7,800 8,589
015-4651-1104 Health Insurance 106,284 91,963 95,000 96,828 015-4651-1105 Workers Comp Insur Benefit 50,597 55,392 60,000 40,723 015-4651-1106 Employee Assistance Program 417 431 440 450 015-4651-1109 PARS 1,863 2,531 3,500 3,983
015-4651-1111 PERS Flat 99,615 113,805 124,608 543,831
015-4651-2012 Public Relations - 1,600 - 2,000
050-4651-2013 Postage 37,988 35,244 48,000 50,000
015-4651-2014 Repairs & Maintenance 100,422 47,093 20,000 120,000 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Sewer / Wastewater Enterprise Fund (Fund 015)

11.2 Public Hearing Page 75
015-4651-2015 Communications 2,511 3,252 3,000 3,500
015-4651-2016 Travel, Conference & Training 1,914 1,547 1,200 3,000 015-4651-2017 Professional & Technical Svc 30,516 64,092 1,500,000 50,000 015-4651-2018 Contractual Maintenance 16,281 2,498 7,000 100,000 015-4651-2021 Clothing & Uniforms 4,811 4,121 5,500 7,000 015-4651-2023 Fuel & Lubricants 18,950 33,692 27,000 40,000 015-4651-2025 Office Supplies 772 607 750 1,000
015-4651-2031 Maintenance Materials - Streets 5,562 569 - 4,800 015-4651-2032 General Supplies 20,003 25,344 25,000 27,000 015-4651-2034 Utilities 63,259 74,370 85,000 90,000
015-4651-2035 Traffic Safety 277 1,789 - 1,000
015-4651-2038 City Attorney - - - 1,500
015-4651-2039 Printing, Copying & Adv 30,152 38,316 30,000 40,000 015-4651-2040 Rents & Leases 2,473 - - 3,000
015-4651-2041 Liability & Fire Insurance 196,980 197,307 276,580 276,580 015-4651-2044 Dues & Subscriptions 1,546 859 800 1,000
015-4651-2049 Landfill Fees - - - -
015-4651-2050 Fleet Maintenance 33,004 32,567 35,000 45,000 015-4651-2051 Vehicle Replacement 99,600 105,600 95,000 99,600 015-4651-2052 Personal Auto Allowance 481 481 900 480
015-4651-2055 Administrative Fees 55,380 72,400 76,290 76,290 015-4651-2085 Interest Expense - - - -
015-4651-2117 Mandated Fees 15,269 17,834 19,000 20,000 015-4651-2261 Bad Debts 68,512 192,632 425,000 200,000
015-4651-2510 Software Maintenance 23,130 21,667 27,000 30,300 015-4651-2551 Equipment Replacement 17,350 20,190 23,490 31,500 015-4651-5301 Master Plan - - 78,000 -
015-4651-5701 Rate Study - - - 75,000
015-4651-8215 2015 Bonds Principal 2,462,680 138,040 249,400 263,900 015-4651-8216 2016 Bonds Principal 51,849 52,261 55,141 57,199 015-4651-8219 2020A Bonds Principal - 58,763 61,146 63,516 015-4651-8315 2015 Bonds Interest 375,577 339,394 330,571 317,739 015-4651-8316 2016 Bonds Interest 174,040 173,885 173,155 170,908 015-4651-8319 2020A Bonds Interest 48,996 77,160 74,570 72,076 015-4651-9045 Transfer Out - COVID 19 Fund 8,745 - - -
4652 - Wastewater - Domestic
015-4652-1021 Regular Salaries 514,947 654,694 650,000 919,246 015-4652-1025 Overtime Pay 32,089 29,035 45,000 -
015-4652-1026 Workers Comp Pay 88 - 12,170 -
015-4652-1027 Vacation & Holiday Pay 44,678 37,291 62,000 - 015-4652-1028 Vacation / Holiday / Sick Buyback 1,402 496 1,500 9,302 015-4652-1030 Sick Pay 37,366 41,708 30,000 -
015-4652-1031 SDI Pay 21,336 11,489 4,500 -
015-4652-1099 Outside Labor 38,759 29,016 15,000 -
015-4652-1101 CalPERS Retirement 50,352 59,201 58,000 81,077 015-4652-1102 Survivors Benefits 245 293 350 317
015-4652-1103 FICA 8,795 10,925 12,500 13,464
015-4652-1104 Health Insurance 131,339 126,759 120,000 157,812 015-4652-1105 Workers Comp Insur Benefit 81,691 94,658 100,000 61,487 015-4652-1106 Employee Assistance Program 535 646 750 699 015-4652-1109 PARS 3,907 5,063 4,500 4,527
015-4652-1111 PERS Flat 162,667 184,916 189,343 -
015-4652-2012 Public Relations - - - -
050-4652-2013 Postage 288 391 1,250 1,000
015-4652-2014 Repairs & Maintenance 122,101 142,189 120,000 200,000 015-4652-2015 Communications 2,156 2,583 2,500 3,000
015-4652-2016 Travel, Conference & Training 2,383 3,066 3,500 10,000 015-4652-2017 Professional & Technical Svc 241,116 197,804 115,000 280,000 015-4652-2018 Contractual Maintenance 101,514 85,816 100,000 110,000 015-4652-2021 Clothing & Uniforms 5,017 5,786 5,500 8,000 015-4652-2023 Fuel & Lubricants 30,386 26,700 27,000 39,000 015-4652-2025 Office Supplies 3,041 3,370 3,500 4,500
015-4652-2028 Tuition Reimbursement 9,416 - - 1,000

11.2 Public Hearing Page 76
015-4652-2031 Maintenance Materials - Streets
- 6,564 2,500 10,000
015-4652-2032 General Supplies 70,454 109,265 100,000 120,000 015-4652-2034 Utilities 1,593,114 2,191,398 1,000,000 1,800,000 015-4652-2038 City Attorney 334 356 - 3,000
015-4652-2039 Printing, Copying & Adv 4,433 3,473 3,000 4,000 015-4652-2040 Rents & Leases 518 6,555 1,500 20,000
015-4652-2041 Liability & Fire Insurance 81,812 89,420 120,000 591,240 015-4652-2044 Dues & Subscriptions 5,256 4,676 2,250 5,400 015-4652-2046 Taxes 3,195 3,166 3,750 3,500
015-4652-2049 Landfill Fees 2,839 1,955 2,500 10,000
015-4652-2050 Fleet Maintenance 49,405 47,193 32,500 60,000 015-4652-2051 Vehicle Replacement 44,700 44,200 36,250 44,700 015-4652-2052 Personal Auto Allowance 385 385 270 380
015-4652-2055 Administrative Fees (52,120) 15,480 91,600 91,600 015-4652-2085 Interest Expense - - - -
015-4652-2117 Mandated Fees 79,581 95,934 100,000 100,000 015-4652-2261 Bad Debts - - - -
015-4652-2510 Software Maintenance 18,033 24,325 19,667 22,560 015-4652-2551 Equipment Replacement 20,820 20,010 25,000 32,000 015-4652-5309 Sludge Disposal - 37,368 39,000 40,000
015-4652-5903 Irrigation Regional Report - - - 45,000
015-4652-8206 Oversize Liability Principal 233,405 100,000 425,155 - 015-4652-8215 2015 Bonds Principal 1,167,650 65,450 118,250 125,125 015-4652-8216 2016 Bonds Principal 177,597 179,006 188,873 195,921 015-4652-8219 2020A Bonds Principal - 84,574 87,978 91,388 015-4652-8221 2020B Bonds Principal - 862,500 402,500 407,500 015-4652-8306 Oversize Liability Interest 27,268 - - -
015-4652-8315 2015 Bonds Interest 178,075 160,920 156,736 150,652 015-4652-8316 2016 Bonds Interest 596,134 595,602 593,104 585,408 015-4652-8319 2020A Bonds Interest 71,579 109,953 107,292 103,705 015-4652-8321 2020B Bonds Interest 106,015 163,032 158,566 153,514 4653 - Wastewater - Industrial
015-4653-1021 Regular Salaries 672,437 716,009 630,000 972,166 015-4653-1025 Overtime Pay 79,586 62,924 56,000 -
015-4653-1026 Workers Comp Pay 88 - 3,000 -
015-4653-1027 Vacation & Holiday Pay 56,350 64,390 56,000 - 015-4653-1028 Vacation / Holiday / Sick Buyback 754 496 400 5,758 015-4653-1030 Sick Pay 53,419 40,142 32,000 -
015-4653-1031 SDI Pay 7,649 - 4,000 -
015-4653-1099 Outside Labor 38,759 29,016 15,000 -
015-4653-1101 CalPERS Retirement 66,302 64,365 55,000 85,649 015-4653-1102 Survivors Benefits 304 300 300 334
015-4653-1103 FICA 12,132 12,421 11,000 14,180
015-4653-1104 Health Insurance 142,516 133,168 116,000 154,655 015-4653-1105 Workers Comp Insur Benefit 122,164 125,872 130,000 71,356 015-4653-1106 Employee Assistance Program 661 654 750 738 015-4653-1109 PARS 1,498 2,591 2,000 1,611
015-4653-1111 PERS Flat 166,025 203,295 224,598 -
015-4653-2012 Public Relations - - - -
050-4653-2013 Postage 190 738 1,200 1,000
015-4653-2014 Repairs & Maintenance 189,783 284,110 300,000 400,000 015-4653-2015 Communications 2,195 2,003 1,500 2,500
015-4653-2016 Travel, Conference & Training 2,107 2,537 4,500 8,000 015-4653-2017 Professional & Technical Svc 265,852 270,308 265,000 325,000 015-4653-2018 Contractual Maintenance 137,547 103,892 95,000 125,000 015-4653-2021 Clothing & Uniforms 6,633 6,782 7,500 10,000 015-4653-2023 Fuel & Lubricants 21,238 10,282 14,000 30,000 015-4653-2025 Office Supplies 2,909 3,271 3,000 4,500
015-4653-2028 Tuition Reimbursement - - - -
015-4653-2031 Maintenance Materials - Streets - - - 10,000 015-4653-2032 General Supplies 360,409 157,464 150,000 250,000 015-4653-2034 Utilities 1,876,037 1,687,793 1,800,000 2,200,000 015-4653-2038 City Attorney 58,875 67,162 46,000 25,000 015-4653-2039 Printing, Copying & Adv 5,144 2,650 4,500 2,600

11.2 Public Hearing Page 77
015-4653-2040 Rents & Leases 12,960 35,609 11,500 40,000 015-4653-2041 Liability & Fire Insurance 117,964 122,797 165,411 173,600 015-4653-2044 Dues & Subscriptions 5,748 4,278 6,000 6,000 015-4653-2046 Taxes 3,195 3,166 3,500 3,500
015-4653-2049 Landfill Fees - - - 3,000
015-4653-2050 Fleet Maintenance 30,604 31,443 3,000 40,000 015-4653-2051 Vehicle Replacement 24,600 22,600 16,500 24,600 015-4653-2052 Personal Auto Allowance 385 385 275 380
015-4653-2055 Administrative Fees (22,620) 20,210 86,850 86,850 015-4653-2085 Interest Expense - - - -
015-4653-2117 Mandated Fees 95,548 103,829 110,000 120,000 015-4653-2261 Bad Debts - - - -
015-4653-2510 Software Maintenance 23,105 29,981 10,794 13,050 015-4653-2551 Equipment Replacement 8,050 8,050 8,050 8,060 015-4653-5204 Effluent Reclamation Svcs - 45,000 45,000 50,000 015-4653-5205 Ammonia Hydroxide 183,819 223,954 375,000 475,000 015-4653-5209 Polymer - 273,275 250,000 375,000
015-4653-5309 Sludge Disposal 7,425 246,930 275,000 250,000 015-4653-5903 Irrigation Regional Report 15,529 11,591 17,500 90,000 015-4653-5905 Annual SBR Maint 88,853 172,322 100,000 300,000 015-4653-8215 2015 Bonds Principal 15,795,120 885,360 1,599,600 1,692,600 015-4653-8216 2016 Bonds Principal 400,554 403,733 425,986 441,881 015-4653-8219 2020A Bonds Principal
- 433,604 451,113 468,598
015-4653-8221 2020B Bonds Principal - 862,500 402,500 407,500 015-4653-8315 2015 Bonds Interest 2,408,871 2,176,805 2,120,214 2,037,909 015-4653-8316 2016 Bonds Interest 1,344,526 1,343,326 1,337,691 1,320,334 015-4653-8319 2020A Bonds Interest 365,188 565,598 550,148 531,754 015-4653-8321 2020B Bonds Interest 106,015 163,032 158,567 154,638 4654 - Wastewater - Pre-Treatment
015-4654-1021 Regular Salaries 50,904 57,660 61,000 69,479 015-4654-1025 Overtime Pay 9,939 10,404 12,000 -
015-4654-1026 Workers Comp Pay - - - -
015-4654-1027 Vacation & Holiday Pay 1,714 3,290 3,000 - 015-4654-1028 Vacation / Holiday / Sick Buyback - - - - 015-4654-1030 Sick Pay 4,503 2,371 1,100 -
015-4654-1031 SDI Pay - - - -
015-4654-1099 Outside Labor - - - -
015-4654-1101 CalPERS Retirement 5,020 5,172 5,070 6,130 015-4654-1102 Survivors Benefits 26 26 30 25
015-4654-1103 FICA 909 1,036 1,080 1,007
015-4654-1104 Health Insurance 14,929 12,817 12,560 12,558 015-4654-1105 Workers Comp Insur Benefit 4,370 4,871 5,010 4,564 015-4654-1106 Employee Assistance Program 57 57 60 56
015-4654-1109 PARS 5 - - -
015-4654-1111 PERS Flat 13,307 14,844 15,956 -
015-4654-2012 Public Relations -
- - -
050-4654-2013 Postage 8 - - 100
015-4654-2014 Repairs & Maintenance 12 - 200 1,500
015-4654-2015 Communications 2 - 300 200
015-4654-2016 Travel, Conference & Training 165 836 - 1,000 015-4654-2017 Professional & Technical Svc 2,050 18,904 3,700 10,000 015-4654-2018 Contractual Maintenance - - - 2,500
015-4654-2021 Clothing & Uniforms 525 523 600 600
015-4654-2023 Fuel & Lubricants 753 1,109 1,100 1,500
015-4654-2025 Office Supplies 104 - 750 750
015-4654-2028 Tuition Reimbursement - - - -
015-4654-2032 General Supplies 1,827 937 1,500 4,000
015-4654-2034 Utilities - - - -
015-4654-2038 City Attorney 675 - - 4,000
015-4654-2039 Printing, Copying & Adv 564 - - 600
015-4654-2040 Rents & Leases - - - -
015-4654-2041 Liability & Fire Insurance 1,327 1,332 1,720 1,813 015-4654-2044 Dues & Subscriptions 283 374 500 500
015-4654-2049 Landfill Fees - - - -

11.2 Public Hearing Page 78
015-4654-2050 Fleet Maintenance 3,587 6,714 2,000 8,000 015-4654-2051 Vehicle Replacement 4,800 2,800 - 4,800
015-4654-2052 Personal Auto Allowance - - - -
015-4654-2055 Administrative Fees 620 2,390 10,500 10,500 015-4654-2085 Interest Expense - - - -
015-4654-2117 Mandated Fees - 10,000 10,000 61,810
015-4654-2261 Bad Debts - - - -
015-4654-2510 Software Maintenance - - - -
015-4654-2551 Equipment Replacement - - - -
015-4654-5301 Fog Study - - 14,219 -
4655 - Wastewater - Energy
015-4655-1021 Regular Salaries 11,613 11,606 11,000 19,712 015-4655-1025 Overtime Pay - - - -
015-4655-1026 Workers Comp Pay 1,224 - - -
015-4655-1027 Vacation & Holiday Pay 234 1,703 1,200 -
015-4655-1028 Vacation / Holiday / Sick Buyback 322 248 400 745 015-4655-1030 Sick Pay - 202 400 -
015-4655-1031 SDI Pay - - - -
015-4655-1099 Outside Labor - - - -
015-4655-1101 CalPERS Retirement 1,067 1,031 1,280 1,715 015-4655-1102 Survivors Benefits 3 3 3 4
015-4655-1103 FICA 196 201 260 297
015-4655-1104 Health Insurance 1,555 1,359 1,790 1,794
015-4655-1105 Workers Comp Insur Benefit 684 1,151 1,400 1,019 015-4655-1106 Employee Assistance Program 6 6 10 8
015-4655-1109 PARS 324 386 510 430
015-4655-1111 PERS Flat 3,109 3,252 2,127 -
015-4655-2012 Public Relations - - - -
050-4655-2013 Postage - - - -
015-4655-2014 Repairs & Maintenance 9,341 17,238 - 25,000 015-4655-2015 Communications 3,093 2,965 2,500 4,000
015-4655-2016 Travel, Conference & Training - - - -
015-4655-2017 Professional & Technical Svc 1,523 1,885 6,000 20,000 015-4655-2018 Contractual Maintenance 4,658 8,115 2,500 15,000 015-4655-2021 Clothing & Uniforms 10 - - -
015-4655-2023 Fuel & Lubricants - - - -
015-4655-2025 Office Supplies - - - -
015-4655-2028 Tuition Reimbursement - - - -
015-4655-2032 General Supplies - - - -
015-4655-2034 Utilities 510,091 627,051 800,000 920,000 015-4655-2038 City Attorney - 666 - 3,000
015-4655-2039 Printing, Copying & Adv - - 1,000 -
015-4655-2040 Rents & Leases - - - -
015-4655-2041 Liability & Fire Insurance 147 143 146 259 015-4655-2044 Dues & Subscriptions - - - -
015-4655-2049 Landfill Fees -
- - -
015-4655-2050 Fleet Maintenance - - - -
015-4655-2051 Vehicle Replacement - - - -
015-4655-2052 Personal Auto Allowance 193 193 225 190
015-4655-2055 Administrative Fees (1,400) 800 3,360 3,360 015-4655-2085 Interest Expense - - - -
015-4655-2117 Mandated Fees - - - -
015-4655-2261 Bad Debts - - - -
015-4655-2510 Software Maintenance - - - -
015-4655-2551 Equipment Replacement - - - -
015-4655-8215 2015 Bonds Principal 1,804,550 101,150 182,750 193,375 015-4655-8219 2020A Bonds Principal - 43,059 44,763 46,498 015-4655-8315 2015 Bonds Interest 275,207 248,694 242,229 232,826 015-4655-8319 2020A Bonds Interest 36,293 56,089 54,590 52,765 015-4652-9067 Transfer Out - Surface Water 450,000 450,000 450,000 450,000 015-4652-9603 Transfer Out - Technology CIP 12,290 12,290 12,290 12,290 015-4652-9615 Transfer Out - Sewer CIP Fund - - 2,889,300 -

11.2 Public Hearing Page 79
015-XXXX-XXXX Capital Projects 148,514 - - -
Total: $ 39,652,372 23,439,186 27,586,080 26,431,135
Excess (deficit) of revenues over expenditures $ (3,276,838) 9,828,065 761,571 725,465 Beginning Fund Balance / Working Capital $ 20,791,169 17,514,331 27,342,396 28,103,967 Ending Fund Balance / Working Capital $ 17,514,331 27,342,396 28,103,967 28,829,432 Less: Restricted Portion Held by Fiscal Agent $ (5,098,616) (5,147,661) (5,147,661) (5,147,661) Ending Unrestricted Fund Balance / Working Capital $ 12,415,715 22,194,735 22,956,306 23,681,771

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
015-4652-7119 Channel Blower #3 $ 22,624 - - -
015-4653-7009 Capital Outlay 46,158 - - -
015-4653-7901 Submersible Pumps 79,732 - - -
615-XXXX-XXXX Capital Projects in Fund 615 - - - -
Total: $ 148,514 - - -
Capital Expenditure Detail

11.2 Public Hearing Page 80

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
615-3264-000 Sewer Receipts $ 8,288,207 8,281,204 8,300,000 8,300,000 615-3299-000 Development Impact Fees 713,507 - - -
615-3990-015 Transfer In - Sewer WW Fund - - 2,889,300 - Total: $ 9,001,714 8,281,204 8,300,000 8,300,000
Expenditures:
615-4610-9015 Transfer Out - Sewer Fund 8,401,935 7,052,381 - - Capital Projects Noted Below
615-4610-9643 Transfer Out - Transport. CIP - - - 1,836,540 615-4610-XXXX Capital Projects - - 950,477 5,579,000
Total: $ 8,401,935 7,052,381 950,477 7,415,540
Excess (deficit) of revenues over expenditures $ 599,779 1,228,823 7,349,523 884,460 Beginning Fund Balance / Working Capital $ 19,600,811 20,200,590 21,429,413 28,778,936 Ending Fund Balance / Working Capital $ 20,200,590 21,429,413 28,778,936 29,663,396

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
615-4615-2017 Professional & Tech Services $ 11,446 7,784 - - 615-4615-6025 Corporation Yard Project $ - - - 75,000
615-4615-6026 Kern-Silva-Etc 1,092,708 10,057 - -
615-4615-6027 Tulare Improvements 1,249,308 536 - -
615-4615-6028 GIS System - 6,597 - 19,000
615-4615-6029 Pumps for Repl/Spare 84,505 - - -
615-4615-6030 Facility Digester Rehab 3,137 850,081 - - 615-4615-6033 Gravity Belt Rehab - 18,511 - -
615-4615-6034 Influent Pump Rehab 30,479 14,965 - -
615-4615-6126 Setpage Station Rehab 48,816 - - -
615-4615-6150 Sequoia-Spruce Tr Improvement 504,909 1,800,948 - - 615-4615-6151 Elliott-Mefford Tr Improvement 95,247 1,156,805 - - 615-4615-6152 Pratt St Improvement 92,217 528,642 - -
615-4615-6214 Academy - Apricot - 119,818 - -
615-4615-6215 Sycamore - San Joaquin - 335,255 - -
615-4615-6219 Domestic Grit Classifier - - 75,000 100,000 615-4615-6222 Lagoon Influent Pipe Rehab - 3,282 - 250,000 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Sewer / Wastewater Enterprise CIP Fund (Fund 615)
Capital Expenditure Detail

11.2 Public Hearing Page 81
615-4615-6223 Security Cameras
- 17,790 11,468 -
615-4615-6311 Acquisition of Land - 1089 West - - 660,882 - 615-4615-6329 Ind Dewatering Exp - - 135,000 -
615-4615-6331 Blower System Rehab - - 45,000 -
615-4615-6606 Splitter Box 48 - - -
615-4615-6721 M & Washington Life St 128 - - -
615-4615-6815 Alley Sewer Main Repl 1,590,608 289,259 8,127 - 615-4615-6816 Electrical Control System Upgd - 21,094 - - 615-4615-6817 Lift Stations Upgrades 194,252 92 - 200,000 615-4615-6823 New High Solids System 913,242 25,441 - - 615-4615-6919 WWTP Facility Upgrades - - 15,000 -
615-4615-6920 Facility Digester Rehab 1,724 - - -
615-4615-6932 Return Activated Sludge Pump 729,073 - - - 615-4615-6935 WWTP Electric Room #1 Reloc 1,606,545 276 - - 615-4615-6944 Sacramento-Pleasant Impvmt 153,542 1,845,148 - - 615-XXXX-XXXX Anoxic Tank Inspection - - - 390,000
615-XXXX-XXXX Boiler Controller Upgrade - - - 10,000
615-XXXX-XXXX Domestic Plant Expansion - - - 2,000,000
615-XXXX-XXXX New Industrial Digester - - - 1,375,000
615-XXXX-XXXX BVF Cover Replacement - - - 1,100,000
615-XXXX-XXXX Bio-Filer Pump #4 Rebuild - - - 60,000
Total: $ 8,401,934 7,052,381 950,477 5,579,000

11.2 Public Hearing Page 82

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
685-3264-000 Sewer Receipts $ 1,680,000 1,680,000 1,680,000 1,680,000 Total: $ 1,680,000 1,680,000 1,680,000 1,680,000
Expenditures:
685-5280-9015 Transfer Out - Sewer / WW Fund - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 1,680,000 1,680,000 1,680,000 1,680,000 Beginning Fund Balance / Working Capital $ 6,300,000 7,980,000 9,660,000 11,340,000 Ending Fund Balance / Working Capital $ 7,980,000 9,660,000 11,340,000 13,020,000

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Sewer / Wastewater Enterprise Reserve Fund (Fund 685)
Capital Expenditure Detail

11.2 Public Hearing Page 83

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
012-3261-000 Bad Debt Collections $ 9,543 2,732 1,500 2,500 012-3266-000 Residential Receipts 5,348,632 5,512,574 5,500,000 5,800,000 012-3266-001 Regular Roll Off 994,954 1,116,830 1,300,000 1,250,000 012-3266-002 Special Hauls Commercial 173,388 143,632 150,000 165,000 012-3266-005 Utility Penalties 293,767 481,560 425,000 250,000 012-3266-006 Commercial Receipts 2,879,648 3,098,398 3,300,000 3,400,000 012-3317-001 Recycling Grant - State - - 17,602 -
012-3317-006 SB1383 Grant - State - - 91,811 -
012-3325-001 Street Sweeping Receipts 1,159,110 1,168,085 1,100,000 1,175,000 012-3325-002 Street Sweeping - CalTrans 17,890 17,890 17,890 17,890 012-3502-000 Miscellaneous Revenues 32,612 7,250 2,500 5,000 012-3502-050 Bottle Bill Fund 16,940 35,644 20,000 18,000 012-3503-001 Sale of Recycled Materials - R 92 2,076 2,350 2,500 012-3503-002 Sale of Recycled Materials - C - 19,185 - - 012-3503-003 Recycled Materials - Roll Off 1,657 3,004 - - 012-3201-000 Interest Income 72,467 37,347 50,000 40,000 012-3201-090 Unrealized GASB 31 Adj (81,584) (573,988) - - 012-3990-612 Transfer in - Solid Waste CIP 6,865 - - -
Total: $ 10,925,981 11,072,219 11,978,653 12,125,890
Expenditures:
4710 - Residential
012-4710-1021 Regular Salaries $ 840,791 891,400 975,000 1,358,101 012-4710-1024 Acting Pay 2,742 1,027 3,049 -
012-4710-1025 Overtime Pay 66,914 92,710 90,000 -
012-4710-1026 Workers Comp Pay 72,771 48,501 18,000 -
012-4710-1027 Vacation & Holiday Pay 111,164 44,462 66,000 - 012-4710-1028 Vacation / Holiday / Sick Buyback 3,632 3,289 3,300 8,033 012-4710-1030 Sick Pay 38,378 53,507 37,500 -
012-4710-1031 SDI Pay - - 4,400 -
012-4710-1099 Outside Labor 18,842 25,087 80,000 -
012-4710-1101 CalPERS Retirement 81,573 82,820 82,000 119,097 012-4710-1102 Survivors Benefits 491 478 500 562
012-4710-1103 FICA 13,706 15,165 16,250 19,809
012-4710-1104 Health Insurance 244,150 198,209 185,000 234,320 012-4710-1105 Workers Comp Insur Benefit 273,869 289,511 295,000 264,968 012-4710-1106 Employee Assistance Program 1,071 1,052 1,050 1,242 012-4710-1109 PARS 3,768 5,262 6,000 6,266
012-4710-1111 PERS Flat 254,323 303,246 320,485 598,438 012-4710-2012 Public Relations 370 1,796 1,000 2,500
012-4710-2013 Postage 36,525 35,196 47,500 50,000
012-4710-2014 Repairs & Maintenance 7,813 924 2,000 15,000 012-4710-2015 Communications 3,062 3,596 4,000 4,000
012-4710-2016 Travel, Conference & Training 4,088 1,385 500 4,500 012-4710-2017 Professional & Technical Svc 119,744 119,334 10,000 125,000 012-4710-2018 Contractual Maintenance 2,578 862 10,000 12,000 012-4710-2021 Clothing & Uniforms 10,164 10,274 17,000 17,000 012-4710-2023 Fuel & Lubricants 233,397 372,491 315,000 500,000 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Solid Waste / Sweeping Enterprise Fund (Fund 012)

11.2 Public Hearing Page 84
012-4710-2025 Office Supplies 1,287 1,024 4,500 4,000
012-4710-2031 Maintenance Materials - Streets - - - -
012-4710-2032 General Supplies 3,691 4,282 3,500 7,000
012-4710-2034 Utilities 26,535 98,287 100,000 100,000
012-4710-2035 Traffic Safety 3,131 - - -
012-4710-2038 City Attorney - 205 - 2,500
012-4710-2039 Printing, Copying & Adv 41,303 67,404 60,000 80,000 012-4710-2040 Rents & Leases - - - -
012-4710-2041 Liability & Fire Insurance 108,234 117,529 160,000 382,960 012-4710-2044 Dues & Subscriptions 553 253 275 1,000
012-4710-2049 Landfill Fees 1,050,137 936,228 1,000,000 1,250,000 012-4710-2050 Fleet Maintenance 573,739 646,409 850,000 850,000 012-4710-2051 Vehicle Replacement 399,843 421,784 377,085 400,000 012-4710-2052 Personal Auto Allowance 1,203 1,203 1,200 1,200 012-4710-2055 Administrative Fees 189,580 209,160 217,610 217,610 012-4710-2056 Franchise Fee 141,850 159,600 177,350 191,750 012-4710-2085 Interest Expense - - - -
012-4710-2117 Mandated Fees - - - -
012-4710-2261 Bad Debts 94,329 170 435,000 85,000
012-4710-2510 Software Maintenance 11,637 59,844 50,054 69,530 012-4710-2551 Equipment Replacement 1,650 26,460 16,480 19,000 012-4710-5101 Fleet Management System 216,914 22,637 - 60,000 012-4710-5XXX Rate Study - - - 75,000
012-4710-9045 Transfer Out - COVID 19 Fund 4,833 -
012-4710-9603 Transfer Out - Tech CIP Fund 6,150 6,150 6,150 6,150 012-4710-9612 Transfer Out - Solid Waste CIP 300,000 300,000 300,000 300,000 4711 - Commercial
012-4711-1021 Regular Salaries 460,611 440,312 460,000 666,761 012-4711-1024 Acting Wages - 110 - -
012-4711-1025 Overtime Pay 28,049 62,794 75,000 -
012-4711-1026 Workers Comp Pay - 518 - -
012-4711-1027 Vacation & Holiday Pay 35,719 44,869 35,000 - 012-4711-1028 Vacation / Holiday / Sick Buyback 1,170 310 500 331 012-4711-1030 Sick Pay 20,865 22,162 19,500 -
012-4711-1031 SDI Pay 2,672 1,169 - -
012-4711-1099 Outside Labor - 200 - -
012-4711-1101 CalPERS Retirement 44,858 41,326 41,000 58,745 012-4711-1102 Survivors Benefits 237 225 270 272
012-4711-1103 FICA 7,551 7,888 9,640 9,673
012-4711-1104 Health Insurance 120,532 97,662 110,000 131,799 012-4711-1105 Workers Comp Insur Benefit 120,985 124,869 130,000 142,820 012-4711-1106 Employee Assistance Program 518 490 600 602 012-4711-1109 PARS 919 243 250 258
012-4711-1111 PERS Flat 133,317 151,552 187,215 -
012-4711-2012 Public Relations - - 100 500
012-4711-2013 Postage - - - 250
012-4711-2014 Repairs & Maintenance 5,625 2,133 7,500 10,000 012-4711-2015 Communications 1,411 1,337 1,500 1,200
012-4711-2016 Travel, Conference & Training 41 112 100 500 012-4711-2017 Professional & Technical Svc 870 550 2,500 2,000 012-4711-2018 Contractual Maintenance 1,668 781 2,500 3,500 012-4711-2021 Clothing & Uniforms 6,850 6,264 7,500 7,000 012-4711-2023 Fuel & Lubricants 121,861 171,098 145,000 200,000 012-4711-2025 Office Supplies - - 500 500
012-4711-2031 Maintenance Materials - Streets - - - -
012-4711-2032 General Supplies 4,245 2,366 4,500 7,000
012-4711-2034 Utilities 180 272 - 200
012-4711-2035 Traffic Safety - - - -
012-4711-2038 City Attorney - - - -
012-4711-2039 Printing, Copying & Adv 999 1,648 5,000 8,000 012-4711-2040 Rents & Leases - - - -
012-4711-2041 Liability & Fire Insurance 50,815 50,166 75,000 73,150 012-4711-2044 Dues & Subscriptions 300 - - 300
012-4711-2049 Landfill Fees 376,106 415,400 450,000 600,000

11.2 Public Hearing Page 85
012-4711-2050 Fleet Maintenance 339,467 369,821 350,000 410,000 012-4711-2051 Vehicle Replacement 238,960 251,942 250,000 238,960 012-4711-2052 Personal Auto Allowance 241 241 241 240
012-4711-2055 Administrative Fees 78,980 81,780 87,720 87,720 012-4711-2026 Franchise Fee 113,480 127,680 141,880 153,400 012-4711-2085 Interest Expense - - - -
012-4711-2117 Mandated Fees - - - -
012-4711-2261 Bad Debts - - - -
012-4711-2510 Software Maintenance - 21,799 20,000 24,000 012-4711-2551 Equipment Replacement 2,560 17,680 7,920 9,070 012-4711-5101 Fleet Management System 88,864 9,032 - 25,000 012-4711-5102 Recyclist Software - - 29,651 28,700
012-4711-5XXX Rate Study - - - 75,000
012-4711-9612 Transfer Out - Solid Waste CIP 100,000 100,000 100,000 100,000 4712 - Street Sweeping
012-4712-1021 Regular Salaries 165,516 131,807 100,000 10,478 012-4712-1024 Acting Pay - 18 - -
012-4712-1025 Overtime Pay 11,941 9,045 5,000 -
012-4712-1026 Workers Comp Pay 2,833 31,037 - -
012-4712-1027 Vacation & Holiday Pay 18,633 23,726 32,500 - 012-4712-1028 Vacation / Holiday / Sick Buyback 146 - - - 012-4712-1030 Sick Pay 11,152 8,786 35,000 -
012-4712-1031 SDI Pay - - - -
012-4712-1099 Outside Labor
- - - -
012-4712-1101 CalPERS Retirement 17,151 13,573 9,000 925 012-4712-1102 Survivors Benefits 91 88 50 4
012-4712-1103 FICA 2,775 2,287 2,500 152
012-4712-1104 Health Insurance 52,233 43,776 22,500 1,794 012-4712-1105 Workers Comp Insur Benefit 46,842 45,629 33,000 1,698 012-4712-1106 Employee Assistance Program 198 193 110 8 012-4712-1109 PARS 114 - - -
012-4712-1111 PERS Flat 48,502 55,136 56,225 -
012-4712-2012 Public Relations - - 500 250
012-4712-2014 Repairs & Maintenance 255 240 500 5,000
012-4712-2015 Communications 263 214 300 -
012-4712-2016 Travel, Conference & Training - - - -
012-4712-2017 Professional & Technical Svc 398 1,562 1,000 1,000 012-4712-2018 Contractual Maintenance 588 - 200,000 548,000 012-4712-2021 Clothing & Uniforms 2,008 1,706 1,500 -
012-4712-2023 Fuel & Lubricants 33,684 50,842 35,000 10,000 012-4712-2025 Office Supplies - - - -
012-4712-2031 Tuition Reimbursement - - - -
012-4712-2032 General Supplies 373 207 500 1,000
012-4712-2034 Utilities 2,327 6,516 10,000 -
012-4712-2039 Printing, Copying & Adv 29 739 - 250
012-4712-2041 Liability & Fire Insurance 11,081 10,966 14,000 15,300 012-4712-2049 Landfill Fees 32,162 1,321 30,000 50,000
012-4712-2050 Fleet Maintenance 137,158 125,502 85,000 10,000 012-4712-2051 Vehicle Replacement 220,200 220,200 183,500 - 012-4712-2055 Administrative Fees 24,420 26,080 28,500 28,500 012-4712-2510 Software Maintenance - 1,440 - 3,000
012-4712-9612 Transfer Out - Solid Waste CIP 50,000 50,000 50,000 50,000 4713 - Roll Off
012-4713-1021 Regular Salaries 178,047 204,505 250,000 288,531 012-4713-1024 Acting Pay - 18 - -
012-4713-1025 Overtime Pay 24,180 22,700 25,000 -
012-4713-1026 Workers Comp Pay - - - -
012-4713-1027 Vacation & Holiday Pay 11,824 31,095 22,000 - 012-4713-1028 Vacation / Holiday / Sick Buyback 146 - - - 012-4713-1030 Sick Pay 8,723 32,007 13,500 -
012-4713-1031 SDI Pay - - - -
012-4713-1099 Outside Labor - - - -

11.2 Public Hearing Page 86
012-4713-1101 CalPERS Retirement 17,355 19,962 22,500 25,335 012-4713-1102 Survivors Benefits 94 111 130 124
012-4713-1103 FICA 3,009 3,992 4,500 4,184
012-4713-1104 Health Insurance 54,140 54,564 57,000 49,634 012-4713-1105 Workers Comp Insur Benefit 47,967 62,729 70,000 67,486 012-4713-1106 Employee Assistance Program 206 242 300 273 012-4713-1109 PARS 113 - - -
012-4713-1111 PERS Flat 39,796 45,239 48,627 -
012-4713-2014 Repairs & Maintenance 1,513 1,016 2,000 5,000 012-4713-2015 Communications 188 143 200 300
012-4713-2016 Travel, Conference & Training - - - 500
012-4713-2017 Professional & Technical Svc 220 215 500 500 012-4713-2018 Contractual Maintenance 350 - 1,000 2,000 012-4713-2021 Clothing & Uniforms 2,168 2,714 3,500 5,000 012-4713-2023 Fuel & Lubricants 93,584 130,258 125,000 180,000 012-4713-2032 General Supplies 374 1,720 2,000 3,500
012-4713-2039 Printing, Copying & Adv 465 356 - 1,000
012-4713-2041 Liability & Fire Insurance 11,252 12,115 19,000 16,170 012-4713-2044 Dues & Subscriptions 150 - - 150
012-4713-2049 Landfill Fees 121,976 248,276 280,000 320,000 012-4713-2050 Fleet Maintenance 170,746 203,135 260,000 200,000 012-4713-2051 Vehicle Replacement 90,000 90,000 75,000 108,000 012-4713-2052 Personal Auto Allowance - - - -
012-4713-2055 Administrative Fees 30,490 28,750 31,160 31,160 012-4713-2056 Franchise Fees 28,370 31,920 35,470 38,350 012-4713-2510 Software Maintenance - 9,754 7,697 10,500 012-4713-2551 Equipment Replacement - 2,670 2,670 3,150 012-4713-5101 Fleet Mgmt System - Roll Off 6,197 4,284 - - 012-4713-9613 Transfer Out - Solid Waste CIP 50,000 50,000 50,000 50,000 012-XXXX-XXXX Capital Projects 178,256 340,162 418,978 - Total: $ 10,199,023 10,806,302 11,871,742 12,669,193
Excess (deficit) of revenues over expenditures $ 726,958 265,917 106,911 (543,303) Beginning Fund Balance / Working Capital $ 8,215,306 8,942,264 9,208,181 9,315,092 Ending Fund Balance / Working Capital $ 8,942,264 9,208,181 9,315,092 8,771,789 Less: Restricted Portion Held by Fiscal Agent $ - - - - Ending Unrestricted Fund Balance / Working Capital $ 8,942,264 9,208,181 9,315,092 8,771,789

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
012-4710-7001 Automated Cans $ 149,834 151,252 190,283 210,000 012-4711-7002 Disposal Bins 21,053 100,670 137,784 150,000 012-4713-7002 Roll Off Containers - 86,316 87,286 150,000 012-4711-7004 Concrete Repairs - - - 1,000
012-4713-7005 Tarps for System 504 1,924 3,625 10,000
612-XXXX-XXXX Capital Projects in Fund 612 6,865 - - -
Capital Expenditure Detail

11.2 Public Hearing Page 87
Total: $ 178,256 340,162 418,978 521,000

11.2 Public Hearing Page 88

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
612-3990-012 Transfer In - Solid Waste Fund $ 500,000 500,000 500,000 500,000 Total: $ 500,000 500,000 500,000 500,000
Expenditures:
612-4610-9015 Transfer Out - Solid Waste Fund 6,865 - - - Capital Projects Noted Below
612-4610-XXXX Capital Projects - - - 75,000
Total: $ 6,865 - - 75,000
Excess (deficit) of revenues over expenditures $ 493,135 500,000 500,000 425,000 Beginning Fund Balance / Working Capital $ 1,753,374 2,246,509 2,746,509 3,246,509 Ending Fund Balance / Working Capital $ 2,246,509 2,746,509 3,246,509 3,671,509

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
612-4612-6001 Street Sweeper Wash Out $ 6,865 - - -
612-XXXX-XXXX Corporation Yard Project - - - 75,000
Total: $ 6,865 - - 75,000
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Solid Waste Enterprise CIP Fund (Fund 612)
Capital Expenditure Detail

11.2 Public Hearing Page 89

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
200-3201-000 Interest Income $ 185 456 - -
200-3201-090 Unrealized GASB 31 Adj (474) (3,400) - -
200-3230-000 Development Impact Fees 58,183 63,872 95,408 - Total: $ 57,894 60,928 95,408 -
Expenditures:
200-5200-9231 DIF Trf Out - General Fund $ 57,894 - 156,336 - 200-5200-XXXX Capital Projects - - - -
Total: $ 57,894 - 156,336 -
Excess (deficit) of revenues over expenditures $ - 60,928 (60,928) - Beginning Fund Balance $ - - 60,928 -
Ending Fund Balance $ - 60,928 - -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Law Enforcement Development Impact Fee Fund (Fund 200)
Capital Expenditure Detail

11.2 Public Hearing Page 90

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
210-3201-000 Interest Income $ 5,437 4,229 11,000 14,000 210-3201-090 Unrealized GASB 31 Adj (8,042) (62,148) - - 210-3230-000 Development Impact Fees 146,239 184,294 292,767 - Total: $ 143,634 126,375 303,767 14,000
Expenditures:
210-5210-9223 DIF Trf Out - Gen Fund CIP $ 1,796 - - -
210-5210-XXXX Capital Projects - - - -
Total: $ 1,796 - - -
Excess (deficit) of revenues over expenditures $ 141,838 126,375 303,767 14,000 Beginning Fund Balance $ 838,704 980,542 1,106,917 1,410,684 Ending Fund Balance $ 980,542 1,106,917 1,410,684 1,424,684

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Fire Facilities & Equipment Development Impact Fee Fund (Fund 210) Capital Expenditure Detail

11.2 Public Hearing Page 91

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
215-3201-000 Interest Income $ 2,151 1,884 5,500 8,500
215-3201-090 Unrealized GASB 31 Adj (3,428) (31,190) - - 215-3230-000 Development Impact Fees 188,131 165,840 293,877 - Total: $ 186,854 136,534 299,377 8,500
Expenditures:
215-5215-9231 DIF Trf Out - Gen Fund CIP $ - - - -
215-5215-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 186,854 136,534 299,377 8,500 Beginning Fund Balance $ 231,508 418,362 554,896 854,273 Ending Fund Balance $ 418,362 554,896 854,273 862,773

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Library Development Impact Fee Fund (Fund 215)
Capital Expenditure Detail

11.2 Public Hearing Page 92

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
220-3201-000 Interest Income $ 4,184 3,643 9,300 13,000 220-3201-090 Unrealized GASB 31 Adj (6,368) (52,650) - - 220-3230-000 Development Impact Fees 208,088 208,844 387,909 - Total: $ 205,904 159,837 397,209 13,000
Expenditures:
220-5220-9231 DIF Trf Out - Gen Fund CIP $ - - - -
220-5220-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 205,904 159,837 397,209 13,000 Beginning Fund Balance $ 571,727 777,631 937,468 1,334,677 Ending Fund Balance $ 777,631 937,468 1,334,677 1,347,677

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
General Facilities & Equipment Development Impact Fee Fund (Fund 220) Capital Expenditure Detail

11.2 Public Hearing Page 93

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
225-3201-000 Interest Income $ (5) - - -
220-3201-090 Unrealized GASB 31 Adj (1) - - -
225-3230-000 Development Impact Fees 162 - 202 -
Total: $ 156 - 202 -
Expenditures:
225-5225-9231 DIF Trf Out - Gen Fund CIP $ 156 - 202 -
225-5225-XXXX Capital Projects - - - -
Total: $ 156 - 202 -
Excess (deficit) of revenues over expenditures $ - - - - Beginning Fund Balance $ - - - -
Ending Fund Balance $ - - - -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
General Plan Maintenance Development Impact Fee Fund (Fund 225) Capital Expenditure Detail

11.2 Public Hearing Page 94

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
230-3201-000 Interest Income $ 14,516 14,160 38,000 55,000 230-3201-090 Unrealized GASB 31 Adj (23,203) (216,207) - - 230-3230-000 Development Impact Fees 1,200,987 1,262,247 2,284,979 - Total: $ 1,192,300 1,060,200 2,322,979 55,000
Expenditures:
230-5230-9231 DIF Trf Out - Transportation CIP $ 44,195 - - 1,160,787 230-5230-XXXX Capital Projects - - - -
Total: $ 44,195 - - 1,160,787
Excess (deficit) of revenues over expenditures $ 1,148,105 1,060,200 2,322,979 (1,105,787) Beginning Fund Balance $ 1,640,534 2,788,639 3,848,839 6,171,818 Ending Fund Balance $ 2,788,639 3,848,839 6,171,818 5,066,031

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Streets & Traffic Signals Development Impact Fee Fund (Fund 230) Capital Expenditure Detail

11.2 Public Hearing Page 95

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
235-3201-000 Interest Income $ 4,927 3,571 - 8,000
235-3201-090 Unrealized GASB 31 Adj (7,080) (46,448) - - 235-3230-000 Development Impact Fees 81,890 5,473 1,282 - Total: $ 79,737 (37,404) 1,282 8,000
Expenditures:
235-5235-9231 DIF Trf Out - Transportation CIP $ - - - - 235-5230-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 79,737 (37,404) 1,282 8,000 Beginning Fund Balance $ 785,068 864,805 827,401 828,683 Ending Fund Balance $ 864,805 827,401 828,683 836,683

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Grade Separation Development Impact Fee Fund (Fund 235) Capital Expenditure Detail

11.2 Public Hearing Page 96

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
240-3201-000 Interest Income $ - - - -
240-3201-090 Unrealized GASB 31 Adj - - - -
240-3230-000 Development Impact Fees - - - -
Total: $ - - - -
Expenditures:
240-5240-9231 DIF Trf Out - Transportation CIP $ - - - - 240-5240-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ - - - - Beginning Fund Balance $ - - - -
Ending Fund Balance $ - - - -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Bridges & Culverts Development Impact Fee Fund (Fund 240) Capital Expenditure Detail

11.2 Public Hearing Page 97

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
245-3201-000 Interest Income $ 6,190 4,592 10,000 10,000 245-3201-090 Unrealized GASB 31 Adj (9,085) (59,784) - - 245-3230-000 Development Impact Fees 122,558 10,499 2,203 - Total: $ 119,663 (44,693) 12,203 10,000
Expenditures:
245-5245-9231 DIF Trf Out - Transportation CIP $ - - - 355,000 245-5245-XXXX Capital Projects - - - -
Total: $ - - - 355,000
Excess (deficit) of revenues over expenditures $ 119,663 (44,693) 12,203 (345,000) Beginning Fund Balance $ 990,108 1,109,771 1,065,078 1,077,281 Ending Fund Balance $ 1,109,771 1,065,078 1,077,281 732,281

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
State Highway Project Development Impact Fee Fund (Fund 245) Capital Expenditure Detail

11.2 Public Hearing Page 98

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
250-3201-000 Interest Income $ 704 500 1,000 1,000
250-3201-090 Unrealized GASB 31 Adj (996) (6,496) - -
250-3230-000 Development Impact Fees 144 - - -
Total: $ (148) (5,996) 1,000 1,000
Expenditures:
250-5250-9231 DIF Trf Out - Transportation CIP $ - - - - 250-5250-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ (148) (5,996) 1,000 1,000 Beginning Fund Balance $ 121,751 121,603 115,607 116,607 Ending Fund Balance $ 121,603 115,607 116,607 117,607

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Streets, Medians & Landscaping Development Impact Fee Fund (Fund 250) Capital Expenditure Detail

11.2 Public Hearing Page 99

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
260-3201-000 Interest Income $ 30,313 23,957 59,000 72,000 260-3201-090 Unrealized GASB 31 Adj (45,503) (333,096) - - 260-3230-000 Development Impact Fees 1,106,350 836,539 1,449,044 - Total: $ 1,091,160 527,400 1,508,044 72,000
Expenditures:
260-5260-9227 DIF Trf Out - Water CIP $ 152,806 - - -
260-5260-9XXX DIF Trf Out - Transportation CIP - - - 143,233 260-5260-XXXX Capital Projects - - - 723,501
Total: $ 152,806 - - 866,734
Excess (deficit) of revenues over expenditures $ 938,354 527,400 1,508,044 (794,734) Beginning Fund Balance $ 4,463,424 5,401,778 5,929,178 7,437,222 Ending Fund Balance $ 5,401,778 5,929,178 7,437,222 6,642,488

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
260-XXXX-XXXX New Well $ - - - 440,000
260-XXXX-XXXX Hwy 99 Water Crossing - - - 283,501
Total: $ - - - 723,501
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Water Supply, Distribution & Holding Facility Development Impact Fee Fund (Fund 260) Capital Expenditure Detail

11.2 Public Hearing Page 100

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
265-3201-000 Interest Income $ 282 121 - -
265-3201-090 Unrealized GASB 31 Adj (986) (3,525) - -
265-3230-000 Development Impact Fees 121,060 66,185 210,439 - Total: $ 120,356 62,781 210,439 -
Expenditures:
265-5265-9231 DIF Trf Out - Water CIP $ 120,356 - 273,220 - 265-5265-XXXX Capital Projects - - - -
Total: $ 120,356 - 273,220 -
Excess (deficit) of revenues over expenditures $ - 62,781 (62,781) - Beginning Fund Balance $ - - 62,781 -
Ending Fund Balance $ - 62,781 - -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Groundwater Recharge Development Impact Fee Fund (Fund 265) Capital Expenditure Detail

11.2 Public Hearing Page 101

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
290-3201-000 Interest Income $ 1,160 505 - -
290-3201-090 Unrealized GASB 31 Adj (3,927) (18,156) - - 290-3230-000 Development Impact Fees 716,274 341,828 684,835 - Total: $ 713,507 324,177 684,835 -
Expenditures:
290-5290-9231 DIF Trf Out - Sewer CIP $ 713,507 - 957,029 - 290-5290-9XXX DIF Trf Out - Transportation CIP - - - 51,983 290-5290-XXXX Capital Projects - - - -
Total: $ 713,507 - 957,029 51,983
Excess (deficit) of revenues over expenditures $ - 324,177 (272,194) (51,983) Beginning Fund Balance $ - - 324,177 51,983
Ending Fund Balance $ - 324,177 51,983 -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Wastewater Treatment Facility Development Impact Fee Fund (Fund 290) Capital Expenditure Detail

11.2 Public Hearing Page 102

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
301-3201-000 Interest Income $ 2,549 2,259 5,000 6,000
301-3201-090 Unrealized GASB 31 Adj (3,796) (30,173) - - 301-3230-000 Development Impact Fees 118,827 60,978 112,907 - Total: $ 117,580 33,064 117,907 6,000
Expenditures:
301-5301-9231 DIF Trf Out - Sewer CIP $ - - - -
301-5301-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 117,580 33,064 117,907 6,000 Beginning Fund Balance $ 386,937 504,517 537,581 655,488 Ending Fund Balance $ 504,517 537,581 655,488 661,488

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Storm Drainage Facilities Development Impact Fee Fund (Fund 301) Capital Expenditure Detail

11.2 Public Hearing Page 103

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
360-3201-000 Interest Income $ - - - -
360-3201-090 Unrealized GASB 31 Adj - - - -
360-3230-000 Development Impact Fees - - - -
Total: $ - - - -
Expenditures:
360-5360-9231 DIF Trf Out - General Fund $ - - - -
360-5360-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ - - - - Beginning Fund Balance $ - - - -
Ending Fund Balance $ - - - -

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Street Sweeping Development Impact Fee Fund (Fund 360)
Capital Expenditure Detail

11.2 Public Hearing Page 104

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
390-3201-000 Interest Income $ 33,913 26,072 60,000 70,000 390-3201-090 Unrealized GASB 31 Adj (49,273) (350,820) - - 390-3230-000 Development Impact Fees 746,658 487,052 1,004,191 - 390-3230-001 Dvlpmt Impact Fees - Del Lago 9,330 - -
Total: $ 740,628 162,304 1,064,191 70,000
Expenditures:
390-5390-9231 DIF Trf Out - General Fund $ - - - -
390-5390-XXXX Capital Projects - - - -
Total: $ - - - -
Excess (deficit) of revenues over expenditures $ 740,628 162,304 1,064,191 70,000 Beginning Fund Balance $ 5,340,552 6,081,180 6,243,484 7,307,675 Ending Fund Balance $ 6,081,180 6,243,484 7,307,675 7,377,675

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Parks & Recreation Facilities & Equipment Development Impact Fee Fund (Fund 390) Capital Expenditure Detail

11.2 Public Hearing Page 105

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
004-3201-000 Interest Income $ - - - -
004-3201-090 Unrealized GASB 31 Adj - - - -
004-3202-001 Fuel Royalty 19,808 18,672 18,000 18,000
004-3202-009 Rent - Transit 48,000 48,000 48,000 48,000 004-3202-011 Rent - Wash Bay/Rack - 5,500 5,500 5,500
004-3205-000 Departmental Service Charges 663,836 702,092 650,000 650,000 004-3205-001 Departmental Surcharges 749,588 815,343 720,000 720,000 004-3502-000 Miscellaneous Revenues 18,058 6,378 66,637 - 004-3990-604 Transfer In - Fleet CIP 935,195 931,408 650,000 375,000 Total: $ 2,434,485 2,527,393 2,158,137 1,816,500
Expenditures:
004-4510-1021 Regular Salaries $ 491,311 512,153 525,000 685,095 004-4510-1022 Part-Time Salaries 8,836 8,231 - -
004-4510-1023 Seasonal Wages 3,503 177 - -
004-4510-1024 Acting Wages - - 1,000 -
004-4510-1025 Overtime Pay 4,598 412 500 -
004-4510-1026 Workers Comp Pay - - - -
004-4510-1027 Vacation & Holiday Pay 43,518 49,151 49,000 - 004-4510-1028 Vacation / Holiday / Sick Buyback - 35,960 1,000 4,860 004-4510-1030 Sick Pay 37,989 - 32,000 -
004-4510-1031 SDI Pay 12,810 - 17,000 -
004-4510-1099 Outside Labor 4,672 - 5,000 -
004-4510-1101 CalPERS Retirement 49,392 48,077 46,000 60,185 004-4510-1102 Survivors Benefits 247 241 230 244
004-4510-1103 FICA 8,204 8,495 9,000 10,004
004-4510-1104 Health Insurance 138,218 107,508 104,050 109,578 004-4510-1105 Workers Comp Insur Benefit 59,354 58,301 67,920 71,895 004-4510-1106 Employee Assistance Program 538 526 510 539 004-4510-1109 PARS 1,872 4,226 3,570 3,791
004-4510-1111 PERS Flat 132,820 153,743 165,257 161,204 004-4510-2013 Postage 328 267 300 300
004-4510-2014 Repairs & Maintenance 5,481 6,778 10,000 10,000 004-4510-2015 Communications 1,405 2,167 2,500 2,500
004-4510-2016 Travel, Conference & Training 870 584 - 500 004-4510-2017 Professional & Technical Svc 17,606 16,567 17,500 17,500 004-4510-2018 Contractual Maintenance 7,731 10,959 12,000 12,000 004-4510-2019 Outside R&M Labor 187,527 267,768 392,000 300,000 004-4510-2021 Clothing & Uniforms 5,284 5,611 4,500 5,000 004-4510-2023 Fuel & Lubricants 2,530 5,185 5,940 6,000 004-4510-2024 Materials & Parts, Equipment 8,069 5,581 7,500 7,500 004-4510-2025 Office Supplies 1,901 1,156 1,000 1,000
004-4510-2026 General Supplies 7,987 14,986 16,000 16,000 004-4510-2034 Utilities 70,157 69,580 70,000 70,000
004-4510-2039 Printing, Copying & Adv 3,342 4,419 4,500 4,500 004-4510-2040 Rents & Leases - - - -
004-4510-2041 Liability & Fire Insurance 31,065 30,769 42,610 42,610 004-4510-2044 Dues & Subscriptions 14 1,500 - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Fleet Maintenance Fund (Fund 004)

11.2 Public Hearing Page 106
004-4510-2050 Fleet Maintenance 16,213 6,083 6,000 6,000 004-4510-2051 Vehicle Replacement 13,800 12,393 12,500 12,500 004-4510-2052 Personal Auto Allowance 963 963 960 1,000 004-4510-2055 Administrative Fees 148,600 148,130 155,120 155,120 004-4510-2117 Mandated Fees - - 1,616 -
004-4510-2261 Bad Debts - - - -
004-4510-2510 Software Maintenance 4,462 7,310 7,595 7,595 004-4510-2551 Equipment Replacement 20,900 20,700 21,930 21,930 623-4623-XXXX Capital Projects - Capitalized 935,195 931,408 - 69,556 Total: $ 2,489,312 2,558,065 1,819,108 1,876,506
Excess (deficit) of revenues over expenditures $ (54,827) (30,672) 339,029 (60,006) Beginning Fund Balance / Working Capital $ (256,499) (311,326) (341,998) (2,969) Ending Fund Balance / Working Capital $ (311,326) (341,998) (2,969) (62,975)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
Fuel Island $ - - - 69,556
Total: $ - - - 69,556
Capital Expenditure Detail

11.2 Public Hearing Page 107

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
604-3210-001 Lease Vehicle - Gen Fund $ 159,432 210,400 248,200 229,900 604-3210-002 Lease Vehicle - Police 180,336 313,600 775,200 817,600 604-3210-003 Lease Vehicle - Fire (3,731) 81,600 81,600 81,600 604-3210-008 Lease Vehicle - Dev Services 42,822 39,800 34,700 43,800 604-3210-010 Lease Vehicle - Water 100,134 113,455 107,580 115,320 604-3210-012 Lease Vehicle - Solid Waste 885,897 983,926 949,160 746,960 604-3210-015 Lease Vehicle - Sewer / WW 167,453 175,200 173,700 173,700 604-3501-000 Sale of Property 48,042 56,732 283,420 -
604-3502-000 Miscellaneous Revenue - - 272 -
604-3317-014 Grant - San Joaquin ARCB - 80,000
604-3201-000 Interest Income 39,154 28,204 75,000 75,000 604-3201-090 Unrealized GASB 31 Adj (56,218) (422,296) - - Total: $ 1,563,321 1,660,621 2,728,832 2,283,880
Expenditures:
604-4604-9004 Transfers Out - Fleet Maintenance $ 935,195 931,408 650,000 375,000 Capital Noted Below
Capital Outlay - - 2,121,147 2,601,550
Total: $ 935,195 931,408 2,771,147 2,976,550
Excess (deficit) of revenues over expenditures $ 628,126 729,213 (42,315) (692,670) Beginning Fund Balance $ 6,235,878 6,864,004 7,593,217 7,550,902 Ending Fund Balance $ 6,864,004 7,593,217 7,550,902 6,858,232

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
604-4604-7XXX Police Units $ 338,619 535,453 86,411 556,000 604-4604-7XXX Wastewater Service Truck 58,818 - - -
604-4604-7XXX Trailer - Parks 5,600 - - -
604-4604-7XXX Trailer - Police 1,980 - - -
604-4604-7XXX Jet - Vacuum Truck 438,992 - - -
604-4604-7XXX Engineering Vehicle 25,839 - 21,092 35,000 604-4604-7XXX Electric UTV - Streets 22,190 22,182 - -
604-4604-7XXX Police Motocycles 41,500 - - -
604-4604-7XXX Police K-9 Vehicle Build 738 45,181 16,131 - 604-4604-7XXX Fire Ford F-250 748 4,881 - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Fleet Maintenance CIP Fund (Fund 604)
Capital Expenditure Detail

11.2 Public Hearing Page 108
604-4604-7XXX Gator - Parks
- 9,523 - -
604-4604-7XXX Excavator - Parks - 48,986 - -
604-4604-7XXX Replace Fire Unit 146 - 103,908 - -
604-4604-7XXX 1/2 Ton Truck - Parks - 70,342 - -
604-4604-7XXX 1/2 Ton Truck - Water - 31,930 21,092 -
604-4604-7XXX Air Compressor - Water - 20,957 - -
604-4604-7XXX Truck - Project Management - 35,269 - -
604-4604-7XXX Scissor Lift - 7,578 - -
604-4604-7XXX Fuel Island Bunker - Corp Yard - - 30,660 - 604-4604-7XXX Side-loader - Solid Waste - - 1,452,575 - 604-4604-7XXX Roll Off - Solid Waste - - 436,148 -
604-4604-7XXX Centrifugal Trash Pump - WW - - 57,038 -
604-4604-7XXX Fire Dept Vehicles - - - 246,000
604-4604-7XXX WW Dept Vehicles - - - 125,000
604-4604-7XXX Public Works Vehicles - - - 667,500
604-4604-7XXX Streets Vehicles - - - 100,000
604-4604-7XXX Parks & Rec Vehicles - - - 120,000
604-4604-7XXX Facilities Maint. Vehicles - - - 102,550
604-4604-7XXX Water Dept Vehicles - - - 372,500
604-4604-7XXX Graffiti / Code / Fleet Vehicles - - - 277,000 Total: $ 935,024 936,190 2,121,147 2,601,550

11.2 Public Hearing Page 109

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
060-3201-000 Interest Income $ 31,083 21,708 57,000 60,000 060-3201-090 Unrealized GASB 31 Adj (48,001) (337,119) - - 060-3204-000 Health Insurance - EE Deduction 1,373,496 1,369,716 1,365,000 1,365,000 060-3204-001 Disability Insur. - EE Deduction 50,581 55,827 59,000 60,000 060-3204-002 Life Insurance - EE Deduction 24,446 25,310 29,000 30,000 060-3205-000 Health Insurance - City 4,403,427 3,664,969 3,750,000 4,127,580 060-3205-001 Employee Asst. Program Chgs 18,261 18,116 18,000 20,010 060-3291-000 Admin Finance Charges 8 93 451 500
060-3502-000 Miscellaneous Revenues - 14,654 2,849 -
Total: $ 5,853,301 4,833,274 5,281,300 5,663,090
Expenditures:
060-4954-1021 Regular Salaries $ 32,566 33,657 32,500 38,371 060-4954-1027 Vacation & Holiday Pay 3,178 3,473 3,500 - 060-5954-1028 Vacation / Hol / Sick Buyback - - 300 1,453 060-4954-1030 Sick Pay 582 844 1,400 -
060-4954-1101 CalPERS Retirement 2,997 3,032 3,000 3,343 060-4954-1102 Survivors Benefit 10 11 10 10
060-4954-1103 FICA 472 517 560 577
060-4954-1104 Health Insurance 6,046 5,196 5,180 5,179
060-4954-1105 Workers Comp Insur Benefit 469 511 560 564 060-4954-1106 Employee Assistance Pgm 23 23 20 23
060-4954-1109 PARS 1,052 1,135 1,180 1,133
060-4954-1111 CalPERS Flat UAL Payment 5,348 6,079 6,534 6,358 060-4954-2015 Communications 120 120 120 120
060-4954-2017 Professional & Tech Services 3,060 1,000 11,000 5,000 060-4954-2032 General Supplies 6,612 5,905 11,500 10,000 060-4954-2041 Liability & Life Insurance 65,587 67,996 69,000 70,000 060-4954-2042 Diability & Insurance Prem 54,444 61,107 62,000 62,000 060-4954-2047 Insurance Claims Paid 4,912,847 4,299,020 4,650,000 4,750,000 060-4954-2052 Personal Auto Insurance 482 481 480 500
060-4954-2055 Administrative Fees 69,790 80,630 51,680 51,680 060-4954-2118 Wellness Program Incentives - 5,105 5,000 5,000 Total: $ 5,165,685 4,575,842 4,915,524 5,011,311
Excess (deficit) of revenues over expenditures $ 687,616 257,432 365,776 651,779 Beginning Fund Balance $ 4,807,767 5,495,383 5,752,815 6,118,591 Ending Fund Balance $ 5,495,383 5,752,815 6,118,591 6,770,370 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Employee Welfare Internal Service Fund (Fund 060)

11.2 Public Hearing Page 110

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
061-3201-000 Interest Income $ 24,933 23,856 80,000 95,000 061-3201-090 Unrealized GASB 31 Adj (43,315) (389,767) - - 061-3205-000 Departmental Service Charges 3,793,458 3,995,231 4,150,000 3,834,338 061-3502-000 Miscellaneous Revenues - 373 - -
Total: $ 3,775,076 3,629,693 4,230,000 3,929,338
Expenditures:
061-4955-1021 Regular Salaries $ 45,722 51,021 53,000 63,518 061-4955-1025 Overtime Pay $ - - 131 -
061-4955-1027 Vacation & Holiday Pay 4,505 5,084 5,000 - 061-4955-1028 Vacation / Hol / Sick Buyback - - 569 2,041 061-4955-1030 Sick Pay 923 1,343 2,209 -
061-4955-1101 CalPERS Retirement 4,231 4,572 4,780 5,512 061-4955-1102 Survivors Benefit 13 15 20 16
061-4955-1103 FICA 682 794 920 951
061-4955-1104 Health Insurance 7,543 7,293 8,170 8,169
061-4955-1105 Workers Comp Insur Benefit 677 780 910 904 061-4955-1106 Employee Assistance Pgm 29 33 40 36
061-4955-1109 PARS 1,485 1,566 1,630 1,592
061-4955-1111 CalPERS Flat UAL Payment 8,457 9,613 10,333 10,099 061-4955-2013 Postage 8 18 10 10
061-4955-2015 Communications 246 241 240 240
061-4955-2021 Clothing & Uniforms 30 60 60 60
061-4955-2041 Liability & Fire Insurance 668 766 982 1,180 061-4955-2044 Dues & Subscriptions - 630 - -
061-4955-2047 Insurance Claims Paid 2,215,919 1,898,196 2,228,767 2,511,280 061-4955-2052 Personal Auto Insurance 962 962 962 962
061-4955-2510 Software Maintenance - - 3,780 -
Total: $ 2,292,100 1,982,987 2,322,513 2,606,570
Excess (deficit) of revenues over expenditures $ 1,482,976 1,646,706 1,907,487 1,322,768 Beginning Fund Balance $ 4,807,767 6,290,743 7,937,449 9,844,936 Ending Fund Balance $ 6,290,743 7,937,449 9,844,936 11,167,704 City of Tulare
Fiscal Year 2023-24 Proposed Budget
Workers Compensation Internal Service Fund (Fund 061)

11.2 Public Hearing Page 111

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
062-3201-000 Interest Income $ 34 - - -
062-3201-090 Unrealized GASB 31 Adj - - - -
062-3205-000 Departmental Service Charges 1,240,381 1,254,109 1,743,653 2,788,657 062-3502-000 Miscellaneous Revenues - - - -
Total: $ 1,240,415 1,254,109 1,743,653 2,788,657
Expenditures:
062-4956-1021 Regular Salaries $ 45,204 46,478 46,000 54,271 062-4956-1025 Overtime Pay - - - -
062-4956-1027 Vacation & Holiday Pay 4,496 4,887 4,800 - 062-4956-1028 Vacation / Hol / Sick Buyback - - 569 2,041 062-4956-1030 Sick Pay 923 1,107 2,200 -
062-4956-1101 CalPERS Retirement 4,185 4,185 4,110 4,697 062-4956-1102 Survivors Benefit 13 13 13 13
062-4956-1103 FICA 674 727 790 817
062-4956-1104 Health Insurance 7,442 6,396 6,380 6,375
062-4956-1105 Workers Comp Insur Benefit 669 718 780 791 062-4956-1106 Employee Assistance Pgm 28 28 30 28
062-4956-1109 PARS 1,469 1,567 1,630 1,592
062-4956-1111 CalPERS Flat UAL Payment 6,591 7,493 8,054 7,855 062-4956-2013 Postage - - - -
062-4956-2015 Communications 241 241 241 240
062+-4956-2016 Travel, Conferences & Training - 701 1,810 1,500 062-4956-2017 Professional & Technical Svc 280 - 1,048 1,000 062-4956-2041 Liability & Fire Insurance 1,616,819 2,143,818 2,622,445 3,567,017 062-4956-2052 Personal Auto Insurance 963 963 963 963
062-4956-2055 Administrative Fees 13,960 11,050 21,170 21,170 062-4956-2510 Software Maintenance 3,338 3,640 3,306 3,500 Total: $ 1,707,295 2,234,012 2,726,339 3,673,870
Excess (deficit) of revenues over expenditures $ (466,880) (979,903) (982,686) (885,213) Beginning Fund Balance $ 273,137 (193,743) (1,173,646) (2,156,332) Ending Fund Balance $ (193,743) (1,173,646) (2,156,332) (3,041,545) City of Tulare
Fiscal Year 2023-24 Proposed Budget
General Insurance Internal Service Fund (Fund 062)

11.2 Public Hearing Page 112

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
063-3201-000 Interest Income $ - - - -
063-3201-090 Unrealized GASB 31 Adj - - - -
063-3990-001 Operating Transfer from GF 73,426 - 15,000 50,000 Total: $ 73,426 - 15,000 50,000
Expenditures:
063-4657-2047 Insurance Claims Paid $ 73,396 8,046 4,016 - 063-4657-2055 Administrative Fees 30 170 1,290 -
Total: $ 73,426 8,216 5,306 -
Excess (deficit) of revenues over expenditures $ - (8,216) 9,694 50,000 Beginning Fund Balance $ - - (8,216) 1,478
Ending Fund Balance $ - (8,216) 1,478 51,478
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Unemployment Insurance Internal Service Fund (Fund 063)

11.2 Public Hearing Page 113

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
066-3201-000 Interest Income $ 696 71 - -
066-3201-090 Unrealized GASB 31 Adj (1,161) - - -
066-3205-000 Departmental Service Charges 1,737,150 2,325,788 2,000,000 2,250,000 066-3502-000 Miscellaneous Revenue 2,693
Total: $ 1,739,378 2,325,859 2,000,000 2,250,000
Expenditures:
066-4961-2200 Warehoure Purchases, Parts $ 706,612 809,789 950,000 900,000 066-4961-2300 Fuel 1,063,662 1,569,351 1,275,000 1,200,000 066-4961-2400 Inventory - Water 77,523 35,363 95,000 95,000 Total: $ 1,847,797 2,414,503 2,320,000 2,195,000
Excess (deficit) of revenues over expenditures $ (108,419) (88,644) (320,000) 55,000 Beginning Fund Balance $ 25,205 (83,214) (171,858) (491,858) Ending Fund Balance $ (83,214) (171,858) (491,858) (436,858) City of Tulare
Fiscal Year 2023-24 Proposed Budget
Purchasing Internal Service Fund (Fund 066)

11.2 Public Hearing Page 114

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
075-3201-000 Interest Income $ 142 65 - -
075-3201-090 Unrealized GASB 31 Adj (107) (1,063) - -
075-3220-000 CalHome Loan Repayments 6,632 7,197 104,873 - Total: $ 6,667 6,199 104,873 -
Expenditures:
075-4880-2017 Professional & Technical Svc $ - 46
075-4880-6XXX Cal Home Grant Allocations 59,197 - 100,340 - 075-4880-6603 Cal Home Administration - 350 350
075-4880-6901 Cal Home Activity Delivery 3,400 - 5,267 - Total: $ 62,597 350 105,957 -
Excess (deficit) of revenues over expenditures $ (55,930) 5,849 (1,084) - Beginning Fund Balance $ 68,991 13,061 18,910 17,826
Ending Fund Balance $ 13,061 18,910 17,826 17,826

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Cal Home Program Fund (Fund 075)
Capital Expenditure Detail

11.2 Public Hearing Page 115

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
076-3201-000 Interest Income $ - 14,443 - -
076-3201-090 Unrealized GASB 31 Adj - (6,279) - -
076-3305-XXX Block Grant Funds 191,911 31,819 105,876 - 076-3321-200 Home Loan - 10% Admin 12,741 19,311 15,810 - 076-3321-002 Home Loan Repayments 211,046 272,697 -
076-3231-100 Home Loan Recaptures 405,974 - -
Total: $ 204,652 676,314 394,383 -
Expenditures:
076-4870-2013 Postage $ 5 109 - -
076-4870-2017 Professional & Technical Svc 500 310 220 - 076-4870-2055 Administrative Fees 40 854 - -
076-4870-6001 Home Activity Delivery 10,594 45,027 19,191 - 076-4870-6401 Home Administration 19,093 8,830 20,573 - 076-4870-6XXX Grant Allocations 174,419 370,602 295,243 - Total: $ 204,651 425,732 335,227 -
Excess (deficit) of revenues over expenditures $ 1 250,582 59,156 - Beginning Fund Balance $ - 1 250,583 309,739
Ending Fund Balance $ 1 250,583 309,739 309,739

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Home Re-Use Program Fund (Fund 076)
Capital Expenditure Detail

11.2 Public Hearing Page 116

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
077-3201-000 Interest Income 221 - - -
077-3201-090 Unrealized GASB 31 Adj - - - -
077-3304-019 HCD - HUD 2019 Entitlements 437,036 - - -
077-3304-020 HCD - HUD 2020 Entitlements 654,341 51,826 - - 077-3304-021 HCD - HUD 2021 Entitlements - 335,608 51,850 077-3304-022 HCD - HUD 2022 Entitlements - - 725,430
077-3304-XXX HCD - HUD 2023 Entitlements - - - 725,421
077-3304-120 HCD - CDBG CARES Funding 369,985 304,122 7,793 - 077-3320-000 Rehab Loan Payments 7,701 18,346 34,000 34,000 Total: $ 1,469,284 709,902 819,073 759,421
Expenditures:
077-48XX-9643 Transfer Out - Streets CIP - - - 40,291
4818 - CDBG Planning Grant
077-4818-5101 GIS Planning Grant $ 61,545 99,050 5,000 - 077-4818-5201 Zoning Code Grant - - 180,737 -
4819 - CDBG CARES Act
077-4819-2039 Printing / Copying / Adv $ - 5,324 - -
4820 - CDBG 2020 Entitlement
077-4820-2013 Postage 22 - - -
077-4820-2016 Travel / Conferences / Training - 184 - - 077-4820-2017 Professional & Tech Services - 2,500 - -
077-4820-2025 Office Supplies 862 1,611 51 -
077-4820-2039 Printing / Copying / Adv 25,881 10,259 1,127 - 077-4820-2044 Dues & Subscriptions 285 603 - -
4821 - CDBG 2021 Entitlement
077-4821-2013 Postage - 127 101 -
077-4821-2016 Travel / Conferences / Training - - - -
077-4821-2017 Professional & Tech Services - 20 - -
077-4821-2025 Office Supplies - - - -
077-4821-2039 Printing / Copying / Adv - 3,669 - -
077-4821-2044 Dues & Subscriptions - - - -
4822 - CDBG 2022 Entitlement
077-4822-2016 Travel / Conferences / Training - - 363 - 077-4822-2017 Professional & Tech Services - - 500 -
077-4822-2039 Printing / Copying / Adv - - 1,080 -
028-4145-6XXX Captial Projects 1,552,620 938,795 685,653 729,409 Total: $ 1,641,215 1,062,142 874,612 729,409
Excess (deficit) of revenues over expenditures $ (171,931) (352,240) (55,539) 30,012 Beginning Fund Balance $ (52,578) (224,509) (576,749) (632,288) City of Tulare
Fiscal Year 2023-24 Proposed Budget
Redevelopment - CDBG Fund (Fund 077)

11.2 Public Hearing Page 117
Ending Fund Balance $ (224,509) (576,749) (632,288) (602,276)

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
4819 - CDBG Cares Act
077-4819-6101 Administration $ 15,374 7,538 - -
077-4819-6102 Microenterprise - LMA 175,000 - - -
077-4819-6103 Microenterprise - LMI - - - -
077-4819-6104 Altura PPE 50,000 - - -
077-4819-6105 Tulare Ed Aid - Food Asst 50,000 - - -
077-4819-6106 Homeless Assistance 79,611 - - -
077-4819-6107 Mortgage /Util Aid - United Way 60,414 176,125 8,036 - 077-4819-6108 Rent Aid - Housing Authority 11,526 31,224 - - 077-4819-6109 Homeless Services - Salt Light 68,071 21,830 - - 077-4819-6110 Food Assistance - Salv Army 4,192 - - -
4820 - CDBG 2020 Entitlement
077-4820-6101 Administration 62,349 - - -
077-4820-6102 Neighborhood / Gaff Cleanup 28,980 - - -
077-4820-6103 KTHA / COC 7,255 3,245 - -
077-4820-6104 Family Services 23,477 - - -
077-4820-6105 Kings View - Path 13,092 - - -
077-4820-6106 Habitat for Humanity 57,120 13,750 - -
077-4820-6107 United Way of TC 24,936 - - -
077-4820-6110 Bardsley Garden Rehab 192,844 - - -
077-4820-6111 WBTC - Job Training / Plcmt 52,210 - - -
077-4820-6116 Parkwood Meadows II 186,169 - - -
077-4820-6117 Tulare Avenue Project 390,000 - - -
4821 - CDBG 2021 Entitlement
077-4821-6201 Administration - 76,289 2,628 -
077-4821-6210 Family Services - Case Mgmt - 24,994 - -
077-4821-6211 Kings View - Housing First - 25,000 - -
077-4821-6212 Kings COC - LINC Events - 6,790 - -
077-4821-6213 Salt & Light - Food & Relief - 46,797 - - 077-4821-6214 Habitat for Humanity - Minor Hm - 49,374 - - 077-4821-6215 WB TC - Job Training / Plcmt - 5,839 - -
077-4821-6216 Pratt St - Medford Office - 450,000 - -
4822 - CDBG 2022 Entitlement
077-4822-6201 Administration - - 64,544 -
077-4822-6302 Kings View - Case Mgmt - - 23,174 -
077-4822-6303 KTHA - Case Mgmt - - 4,765 -
077-4822-6304 Salt & Light Case Mgmt - - 13,634 -
077-4822-6305 Habitat for Humanity - Minor Hm - - 23,913 - 077-4822-6306 Sycamore & San Joaquin Ave - - 414,929 -
4823 - CDBG 2023 Entitlement
077-4823-6201 Administration - - 64,544 -
077-4823-6302 Kings View - Case Mgmt - - 23,174 -
077-4823-6303 KTHA - Case Mgmt - - 4,765 -
077-4823-6304 Salt & Light Case Mgmt - - 13,634 -
077-4823-6305 Habitat for Humanity - Minor Hm - - 23,913 112,400 077-4823-XXXX Academy & Apricot Impvmt - - - 386,709
077-4823-XXXX Fair Housing - - - 120,000
077-4823-XXXX Homeless Services - - - 110,300
Capital Expenditure Detail

11.2 Public Hearing Page 118
Total: $ 1,552,620 938,795 685,653 729,409

11.2 Public Hearing Page 119

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
017-3201-000 Interest Income $ 4,385 12,793 10,000 5,000 017-3201-090 Unrealized GASB 31 Adj - (90,795) - -
017-XXXX-XXXX EECBG Grant (Energy) - - - 127,790
017-XXXX-XXXX Inflation Act Subsidy (Energy) - - - 1,340,420 017-3990-001 Transfer In - General Fund 2,217,000 2,200,000 2,200,000 1,100,000 Total: $ 2,221,385 2,121,998 2,210,000 2,573,210
Expenditures:
017-4115-2017 Professional & Tech Svcs $ 1,835 1,835 6,250 6,500 017-4115-2055 Administrative Fees 5,650 6,920 2,390 2,390 017-4115-8218 Lease Rev Bond - Principal 1,135,000 1,180,000 1,220,000 1,285,000 017-4115-8318 Lease Rev Bond - Interest 1,082,250 786,150 1,001,000 940,000 017-4115-XXXX Energy Debt - Principal - - - 1,386,855
017-4115-XXXX Energy Debt - Interest - - - 499,812
017-4115-9001 Transfers Out - Gen Fund CIP - 550,206 - - 017-4115-9643 Transfers Out - Streets CIP 2,400,000 - - - Total: $ 4,624,735 2,525,111 2,229,640 4,120,557
Excess (deficit) of revenues over expenditures $ (2,403,350) (403,113) (19,640) (1,547,347) Beginning Fund Balance $ 5,572,245 3,168,895 2,765,782 2,746,142 Ending Fund Balance $ 3,168,895 2,765,782 2,746,142 1,198,795 Less: Restricted Portion Held by Fiscal Agent $ (1,701,583) (1,151,754) (1,151,754) (1,151,754) Unrestricted Fund Balance $ 1,467,312 1,614,028 1,594,388 47,041

PRE-AUDIT ESTIMATED PROPOSED

ACTUAL ACTUAL AMOUNT BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
None $ - - - -
Total: $ - - - -
City of Tulare
Fiscal Year 2023-24 Proposed Budget
Financing Authority / Debt Service Fund (Fund 017)
Capital Expenditure Detail

11.2 Public Hearing Page 120
RESOLUTION 2023-XX

A RESOLUTION OF THE COUNCIL OF THE CITY OF TULARE
APPROVING THE FISCAL YEAR 2024 OPERATING BUDGET AND ALL SECTIONS

THEREIN
WHEREAS, the City Manager has prepared a municipal budget for the fiscal year ending June 30, 2024, entitled “City of Tulare Fiscal Year 2024 Proposed Operating Budget” (“Proposed Budget”), a copy of which is on file in the Office of the City Clerk; and
WHEREAS, the City Council has examined the Proposed Budget, has conferred with the City Manager and appropriate staff in public sessions, and has deliberated and considered the Proposed Budget during a public hearing.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tulare, as follows, to wit:

Section 1. The City Manager is hereby directed to prepare the final budget, in substantial conformance with the Proposed Budget, and as directed by the City Council, for Fiscal Year 2024 (July 1, 2023 through June 30, 2024). The final budget shall be the “City of Tulare Fiscal Year 2024 Adopted Operating Budget,” and includes all subcomponent (control) budgets and assumptions. The final budget may be referred to as “the Budget,” and a copy of the Budget shall be filed in the Office of the City Clerk. The Budget is hereby adopted and approved. The appropriations by fund (excluding the Municipal Utilities Funds whose budgets are set by the Tulare Board of Public Utilities Commissioners) are attached as Exhibit A and incorporated here by reference.

Section 2. The City Manager is hereby authorized to implement the Budget as set forth in this resolution. The City Manager may delegate the authority to implement this resolution to the Finance Director or other designated City employees.

Section 3. The City Manager is authorized to transfer appropriations as needed from savings available in any account in the Budget to any other accounts within the same fund to meet overall Budget requirements.

Section 4. The City Manager is authorized to complete and implement the appropriated inter-fund transfers among the various City funds, and to reduce such transfer sums if not needed for the operations of a particular receiving fund due to its own then-available resources, in increments and at intervals determined by the City Manager.

Section 5. The City Manager is authorized to increase appropriations for Fiscal Year 2024 expenditures in an amount not to exceed the amount of funds encumbered, but not yet expended, from Fiscal Year 2023. The actual amount of the increased appropriations due to encumbrances will be reported to the City Council as part of the Fiscal Year 2024 year-end financial report.

11.2 Public Hearing Page 121 ATTACHMENT 2
Section 6. When updated revenue estimates for the Development Services Fund exceed the amount identified in the Budget as estimated revenues due to increases in development and fee activity as verified by the Finance Director, the City Manager is authorized to increase Fiscal Year 2024 Development Services Fund appropriations in an amount not to exceed the amount of the updated estimated revenues. Approval of increased appropriations shall be made in writing by the City Manager, filed with the Finance Director, and reported to the City Council as part of the Fiscal Year 2024 year-end financial report.

Section 7. When revenue estimates for the Fleet Operations and Property Management identified in the Budget increases due to service activity and/or increased fees as verified by the Finance Director, the City Manager is authorized to increase appropriations for Fiscal Year 2024 expenditures in an amount not to exceed the amount of the updated estimated revenues. Approval of increased appropriations shall be made in writing by the City Manager, filed with the Finance Director, and reported to the City Council as part of the Fiscal Year 2024 year-end financial report.

Section 8. When revenue estimates exceed the amount identified in the Budget due to increases in grant revenues as verified by the Finance Director, the City Manager is authorized to increase appropriations for Fiscal Year 2024 expenditures in an amount not to exceed the amount of the updated estimated revenues. Approval of increased appropriations shall be made in writing by the City Manager, filed with the Finance Director, and reported to the City Council as part of the Fiscal Year 2024 yearend financial report.

Section 9. When higher than anticipated revenue activity in the General Fund results in increased costs to directly support a particular fee-supported activity (e.g., passport program, BEST program, special library programs), the City Manager is authorized to increase that program’s appropriations for Fiscal Year 2024 expenditures in an amount not to exceed the amount of the updated estimated revenues. Approval of increased appropriations shall be made in writing by the City Manager, filed with the Finance Director, and reported to the City Council as part of the Fiscal Year 2024 yearend financial report.

Section 10. The City Manager is instructed to use restricted funding sources in accordance with the requirements of the funding sources prior to using City funds or funds with unrestricted resources to allow the City the greatest flexibility in meeting its financial obligations.

Section 11. The City Manager is instructed to cause all transfers into reserves specified in the Budget Document transmittal report to occur and to hold and administer said reserves in accordance with Council policies. The City Manager, or any person to whom such responsibility is delegated by the City Manager, is instructed to administer the contributions into revolving funds for Project Budgets, Equipment Replacement, and Fleet Replacement in accordance with Council policies and best practices. Activities occurring in these reserves will be reported to the City Council as part of the Fiscal Year 2024 year-end financial report. Once appropriated, and with approval of the Fleet

11.2 Public Hearing Page 122
Control Budget purchase plan for replacements, said purchases may be made without further Council action except as required by the City’s adopted Purchasing Policy.

Section 12. The City’s Budget Policies & Practices Administrative Policy, adopted by the City Council on June 4, 2013, and all subsequent amendments of said Policy are incorporated herein by reference. The City Manager is instructed to update said Policy from time to time for Council review.

Section 13. The City Manager is instructed to implement all policies contained in the “Policies” section of the Budget, taking the best interests of the City into account regarding particular circumstances.

Section 14. The Assignments of fund balance included in the Adopted Budget, which were made by the Finance Director, are approved.

BE IT FURTHER RESOLVED by the City Council of the City of Tulare, as follows, to wit:

Section 15. The City Council of the City of Tulare approves and adopts the Fiscal Year 2024 Budget Document and all sections therein. The total City budget of $200,791,643 is summarized by the following funds and functions:

City of Tulare
Proposed Budget for Fiscal Year 2024
I. General Government Funds
General Fund
City Council $ 123,779
City Manager 691,217
Finance 1,526,462
Information Technology Services 920,996
Economic Development 611,895
Human Resources 566,810
Code Enforcement 890,599
Animal Shelter 1,082,776
Non-Departmental 8,076,493
Police 20,754,710
Fire 9,126,913
Streets 3,063,488
Graffiti Abatement 173,072
Parks & Recreation Administration 475,957
Parks 2,853,036
Recreation & Community Services 1,561,307
Library 1,586,923
Storm Drainage 528,490
Printing & Binding Clearing 10,000
Total General Fund $ 54,624,922

11.2 Public Hearing Page 123
Parking & Business Improvement Area $ 86,100
CIP Administration 815,989
Downtown Parking Maintenance 117,050
Dangerous Building Abatement 31,460
Property Management Fund 2,270,571
Surface Water Management 2,405,784
Total General Government Funds $ 60,350,877
II. Special Revenue Funds
Senior Services $ 716,771
COPS State Grant 148,815
OTS Grants 10,000
Vehicle Abatement 46,803
Landscape & Lighting 160,772
Total Special Revenue Funds $ 1,083,161
III. Debt Service Funds
Financing Authority Debt Service $ 4,120,557
IV. Project Funds (including Capital Improvements)
Other General Fund $ 16,831,832
Fleet Equipment Replacement 4,853,056
Water* 7,582,806
Solid Waste* 75,000
Sewer/Wasterwater* 7,415,540
Surface Water* 514,802
Technology 185,000
Equipment Replacement 933,345
Streets 20,725,714
Total Project Funds (including CIP) $ 59,117,095
V. Enterprise Funds
Airport $ 278,828
Development Services 3,845,665
Transit 1,191,083
Water* 14,941,370
Solid Waste/Street Sweeping* 13,219,660
Sewer/Wastewater Treatment* 32,421,640
Total Special Revenue Funds $ 65,898,246
Grand Total – All City Funds $ 190,569,936
*These Funds are under the purview of the Board of Public Utilities Commissioners who adopted their budget on June 1, 2023.

11.2 Public Hearing Page 124
Section 16. This resolution shall take effect immediately upon its adoption.

PASSED, APPROVED, AND ADOPTED on this 20th day of June 2023.

TERRY A. SAYRE, MAYOR
ATTEST:

MARC MONDELL, CITY CLERK
By Melissa Hermann, Chief Deputy City Clerk

11.2 Public Hearing Page 125
RESOLUTION 2023-04

A RESOLUTION OF THE BOARD OF PUBLIC UTILITIES COMMISSIONERS OF THE CITY OF TULARE ADOPTING THE FISCAL YEAR 2024 MUNICIPAL UTILITIES

BUDGET AND ALL SECTION THEREIN
WHEREAS, the City Manager has prepared a municipal utilities budget for the fiscal year ending June 30,2024, which includes budgets for the City's Water, SeweiAffastewater, and Solid Waste Enterprise Funds ("Proposed Budget"), a copy of which is on file in the Office of the City Clerk; and
WHEREAS, the Board of Public Utilities Commissioners has examined the Proposed Budget, has conferred with the City Manager and appropriate staff in public sessions, and has deliberated and considered the Proposed Budget during a public hearing held on June 1,2023.

NOW, THEREFORE, BE lT RESOLVED by the Board of Public Utilities Commissioners of the City of Tulare, as follows, to wit:

Section 1. The City Manager is directed to prepare the final budget, in substantial conformance with the Proposed Budget, and as directed by the Board of Public Utilities Commissioners, for the Fiscal Year 2024. The final budget shall be the "C1y of Tulare Fiscal Year 2024 Municipal Utilities Budget" and includes all subcomponent budgets and assumptions. The final budget may b9 referred to as "the Budget," and a copy of the Budget shall be filed in the Office of the City Clerk' Section 2. The Budget is hereby adopted. A summary of the funds and functions totaling $60,582,670 in expenditures is attached (Exhibit A).

Section 3. The City Manager is authorized to implement the Budget as set forth in this Resolution, The City Manager may delegate the authority to implement this Resolution to the Chief Financial Otficer (Finance Directorffreasurer) or other designated City emPloYee.

Section 4. The City Manager is authorized to transfer appropriations as needed from savings available in any account in the Budget to any other accounts within the same fund to meet overall Budget requirements.

Section 5. The City Manager is authorized to transfer among the various funds the sums appropriated in the Proposed Budget with the descriptive designations o.f either "Transfers" or "Operating Transfers" in such increments and at such intervals determined by the CitY Manager.

Section 6. The City Manager is authorized to increase appropriations for Fiscal Year 2024 expenditures in an amount not to exceed the amount of funds encumbered, but not yet expended, from Fiscal Year 2023. The actual amount of the increase appropriations due to encumbrances will be reported to the Board of Public Utilities Commissioners as part of the Fiscal Year 2023 year-end financial report.

11.2 Public Hearing Page 126
Resolution 2023-04

Page 2 ends

Tulare City CouncilJune 20, 2023

Tulare City Council
June 20, 2023