On the agenda: Kingsburg meeting — ALPR (May 12)

AGENDA
KINGSBURG PUBLIC SAFETY TAX (MEASURE E) CITIZENS
OVERSIGHT COMMITTEE MEETING
TUESDAY, May 12, 2026 at 4:00pm
Meeting held in the Council Chamber, 1401 Draper Street,
Kingsburg, CA 93631 (559)897-5821
www.cityofkingsburg-ca.gov
The Council Chamber is accessible to the physically disabled. Requests for additional accommodations for
the disabled should be made 48 hours prior to the meeting by contacting the City Clerk at 559-897-6520.
Any document that is a public record and provided to a majority of the Committee regarding an open session
item on the agenda will be made available for public inspection at City Hall, in the City Clerk's office,
during normal business hours. In addition, such documents may be posted on the City's website.
Unless otherwise required by law to be accepted by the City at or prior to a meeting or hearing, no
documents shall be accepted for Committee review unless they are first submitted to the City Clerk by the
close of business one day prior to said Committee meeting/hearing at which the Committee will consider
the item to which the documents relate.
The meeting will be held in person. Public comment may be made in person or submitted in writing.
Members of the public who wish to provide written comments are encouraged to submit their comments to
the City Clerk at [email protected] by the close of business one day prior to the start of
the meeting to ensure that the comments will be available to the Committee. Please indicate the agenda
item number to which the comment pertains. Written comments that do not specify a particular agenda item
will be marked for the general public comment portion of the meeting. A copy of any written comment will
be provided to the Committee at the meeting. Please note that written comments received will not be read
aloud during the meeting but will be included with the meeting minutes.

Member Blake Nino
Member John Matic

Michele Buckner, Chairman

Member Porfirio Chavez
Member Jerry Avedikian

Kingsburg Measure E Agenda
May 12, 2026

CALL TO ORDER
APPROVE AGENDA - To better accommodate members of the public or inconvenience in the
order of presentation, items on the agenda may not be presented or acted upon in the order listed.
Additions to Agenda may be added only pursuant to California Government Code Section
54954.2 (b).
PRESENTATIONS AND INFORMATIONAL REPORTS
None.
PUBLIC COMMENT - Provides an opportunity for members of the public to address the
Committee on items of interest to the public within the Committee's jurisdiction and which are
not already on the agenda this evening. It is the policy of the Committee not to answer questions
impromptu. Speakers should limit their comments to not more than THREE (3) minutes. For
items which are on the agenda this evening, members of the public will be provided an
opportunity to address the Committee as each item is brought up for discussion.
REGULAR CALENDAR
1. Approve minutes from the May 19, 2025 regular meeting as presented by City Clerk
Abigail Palsgaard
Sponsor: City Clerk’s Office
Action as deemed necessary.
2. Measure E 2025-26 Update and 2026-2027 Budget Planning- Staff Report by City
Manager Alexander Henderson & Presentation by Police Chief Shaun Stephens and Fire
Chief Rodnie Roberts.
Sponsor: City Manager’s Office
Action as deemed necessary.
OTHER BUSINESS
ADJOURN REGULAR KINGSBURG CITY COUNCIL MEETING
Title VI of the Civil Rights Act of 1964 provides that no person in the United States shall, on the
grounds of race, color, or national origin, be excluded from participation in, be denied the
benefits of, or be subjected to discrimination under any program or activity receiving federal
financial assistance.
I hereby certify, under penalty of perjury under the laws of the State of California that the
foregoing Agenda was posted at the front entrance of City Hall not less than 72 hours prior to the
meeting. Dated this 8th day of May 2026.
____________________________________
Abigail Palsgaard, City Clerk

PUBLIC SAFETY TAX (MEASURE E) CITIZENS OVERSIGHT COMMITTEE
Regular MEETING Minutes
May 19, 2025
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821
www.cityofkingsburg-ca.gov
Call to order: At 4:03 pm Chairman Buckner called the Public Safety Tax (Measure E) Citizens
Oversight Committee.
Members present: Blake Nino, Porfirio Chavez, John Matic, Jerry Avedikian (arrived at
4:04pm) and Michele Buckner.
Members absent: None.
APPROVE AGENDA: Member Chavez motioned, seconded by Member Matic, to approve the
agenda as published. The motion passed by a unanimous voice vote.
PRESENTATIONS AND INFORMATIONAL REPORTS: None.
PUBLIC COMMENT: None.
REGULAR CALENDAR
Approve minutes from the May 14, 2024 regular meeting as presented by City Clerk
Abigail Palsgaard
Sponsor: City Clerk’s Office
Member Chavez motioned, seconded by Member Matic, to approve the May 14, 2024 regular
meeting as presented by City Clerk Abigail Palsgaard. The motion passed by a unanimous voice
vote.
Measure E 2024-25 Update and 2025-2026 Budget Planning- Staff Report by City Manager
Alexander Henderson & Presentation by Police Chief Neil Dadian and Fire Chief Rodnie
Roberts.
Sponsor: City Manager’s Office
The Police and Fire Department reviewed the current budget and the next year’s budget. Due to
the rise in personnel costs, and the that the revenue has plateaued, the police department is losing
one officer.
Member Matic motioned, seconded by Member Chavez, to accept the budget in compliance with
Resolution 2018-051. The motion passed by a unanimous voice vote.
OTHER BUSINESS: None.
Chairman Buckner adjourned the Public Safety Tax (Measure E) Citizens Oversight
Committee regular meeting at 4:31pm.
Submitted by:
___________________________________
Abigail Palsgaard, City Clerk

Meeting Date:
Agenda Item:

05/12/2026
2

PUBLIC SAFETY TAX CITIZENS OVERSIGHT COMMITTEE
STAFF REPORT
REPORT TO:

Chairman Buckner and Public Safety Tax Citizens Oversight Committee Members

REPORT FROM:

Alexander J. Henderson, City Manager; ICMA-CM

AGENDA ITEM:

1% Public Safety Sales Tax - Measure E Overview

REVIEWED BY: AP

ACTION REQUESTED: ___Ordinance ___Resolution ___Motion _____Receive/File

EXECUTIVE SUMMARY
As we continue our development of the annual budget, staff is providing an overview of activity related to the
voter-approved 1% public safety sales tax (Measure E). Measure E was approved by 72% of voters during the June
5, 2018, election. As such, the City receives monthly installments from the California Department of Tax and Fee
Administration (CDTFA).
"Local Tax" is the general term for sales and use taxes imposed under the Bradley-Burns Uniform Sales and Use
Tax Law. The basic statewide sales and use tax rate is 7.25% and is divided as follows:
•
•
•

6.00% State
1.00% Local Jurisdiction (City or county of place of sale or use)
0.25% Local Transportation Fund (County of place of sale or use)

"District Taxes" are imposed locally under the Transactions and Use Tax Law. The total tax rate in Kingsburg is
8.975%, which includes the statewide 7.25% plus the following:
•
•

1.00% Public Safety District Tax (Measure E)
0.725% Fresno County

Measure E is considered a transaction and use tax, which are allocated to the jurisdiction where the taxed product
is received or registered (as in the case of a motor vehicle purchase). Because of this, Measure E 1% revenue
collections are higher than the 1% local jurisdiction place of sale or use. For example, if a consumer purchases a
new motor vehicle and registers it in Kingsburg (place of residence), the city receives the 1% sales tax for that
vehicle for the purposes of Measure E. The same theory applies with destination-based purchases, which is
especially relevant for online activity, which saw a sharp increase during the pandemic.

Initially, conservative estimates forecasted that Measure E would generate ~$1,000,000 annually. Fortunately,
receipts have exceeded those estimates by more than double since the first full year of inception. For FY26,
revenues are expected to be ~$2.6mm. Since inception, the City has received over ~$17mm in cash receipts. Some
important factors have shaped revenues and expenditures during the first few years of Measure E. Examples
include:
•

After adoption in June 2018, the measure officially took effect in October 2018. The first fiscal “year”
consisted of 9 months (Oct. 1, 2018 – June 30, 2019). Initial expenditures included mostly new equipment
with limited employee hiring until staff could gauge revenue receipts.

•
•

•
•
•

The first full fiscal year was July 1, 2019 – June 30, 2020. Revenues outpaced initial budget projections by
~30%. Because of the additional revenues, fund balance also increased.
For FY21, the city conservatively adopted a budget based upon unknowns given the early months of the
pandemic and the potential for long-term revenue shortages. Consumers moved heavily to online
purchases in the earlier months, buoying Measure E receipts. Federal and State stimulus legislation may
have also contributed to additional spending.
For FY22, collections continued to outpace original budget projections. Actual revenues collected inf FY22
were 19% higher than FY21.
For FY23, declined (-2.9%), and FY24 saw another -1.5% reduction.
For FY24, returns are trending in line with FY24 receipts, projected at $2,627,520 which is lower than what
was forecasted at this time last year and subsequently budgeted for in FY25.

Both Police and Fire Dept. summary presentations are included in this packet. Police Chief Dadian and Fire Chief
Roberts will give overviews and be available for questions.

Measure Renewal
Measure E went into effect on October 1, 2018 for a period of ten (10) years, as outlined in the original ballot
language. Unless it is extended, Measure E will expire on September 30, 2028. The impact Measure E has had on
our Police and Fire Departments is significant. Consistent with the Measure’s initial intent, Measure E revenue has
been used solely for activities related to public safety. Given the importance of the Measure, the City has started
discussing a renewal effort.

The City’s Finance Committee began discussing the renewal efforts for Measure E on February 24, 2025, and
recommended continuing this discussion with the Council to establish a team that will assist with the renewal
effort. Staff sought additional council input during the March 5, 2025 Council Meeting. Council supported and
voted to place a renewal effort for the June 2, 2026 election.
RECOMMENDED ACTION BY PUBLIC SAFETY TAX CITIZENS OVERSIGHT COMMITTEE
1. Staff recommends the Committee review the information and accept the budget in compliance with
Resolution 2018-051.
POLICY ALTERNATIVE(S)
1. N/A
STRATEGIC INITIATIVE
1. Financial Stability
2. Community Safety

FINANCIAL INFORMATION
FISCAL IMPACT:
1. Is There A Fiscal Impact?
2. Is it Currently Budgeted?
3. If Budgeted, Which Line?

Yes
Yes
106 – Measure E Fund

PRIOR ACTION/REVIEW
Measure E was approved by 72% of voters during the June 5, 2018, election.
BACKGROUND INFORMATION
See Executive Summary.

ATTACHED INFORMATION
1. Measure E Fund Balance & Budget Worksheets
2. KPD Measure E Overview

Page 2 of 3

3. KFD Measure E Overview
4. Resolution 2018-051

Page 3 of 3

City of Kingsburg
Summary of Special Revenue-Public Safety Funds
2026-27 Fiscal Year Budget
Measure E Fund
Measure E
Police
Actual Fund Balance,
June 30, 2025
Estimated Fund Balance, June 30, 2026

Measure E
Fire

Total

$325,422
$261,073

325,422
261,073

$2,816,334
$209,110
$0
$3,025,444

2,816,334
209,110
3,025,444

Revenues:
Measure E (1% Voter Approved Tax)
Transfers from Other Funds
Miscellaneous
Total Revenue
Expenses:
Wages & Benefits
Departmanent Tools & Supplies
Communications
Vehicle Maintenance
Fuels
Repairs & Maintenance
Insurance
Professional Services
Training & Education
Total Maintenance & Operations

1,474,579
31,000
18,000
11,000
32,000
1,000
68,004
9,500
40,000
1,685,083

973,487
45,000
45,000
25,000
43,162
67,000
12,000
1,210,649

2,448,066
76,000
63,000
11,000
57,000
1,000
111,166
76,500
52,000
2,895,732

Capital Outlay-Engine
Police Patrol Cars
Police Department Remodel
Emergency Operations Plan
Body Worn Camaras
Radios/Communications
SCBA Refilling Station
Protective Clothing
Facility-Overhead Doors/HVAC
Admin Vehicle
Fire Hose
Roof/Floor Improvement
Election Services
Total Capital Oulay
Transfers to Other Funds
Total Expenses

75,000
7,500
82,500
30,000
1,797,583

100,000
-

100,000
75,000
20,000
15,000
210,000
30,000
3,135,732

Capital Outlay Projects:

Projected Fund Balance,

20,000
7,500
127,500
1,338,149

Net Result

($110,287)

(110,287)

June 30, 2027

$150,786

150,786

CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUND
BUDGET PREPARATION WORKSHEET - REVENUES
FOR FISCAL YEAR 2026-27

ACCOUNT NUMBER

ACCOUNT DESCRIPTION

FY 22/23

FY 23/24

FY 24/25

FY 25/26

ACTUAL

ACTUAL

ACTUAL

ADOPTED

FY 25/26
PROJECTED

FY 26/27

%

PROPOSED

Change

MEASURE E - REVENUES
106-0000-404-0400

MEASURE E TAX

$

2,676,961

106-0000-451-0101

INTEREST

$

34,228

$ 2,637,704 $ 2,677,079

$ 2,722,000

$

2,738,980

$

$

21,285 $

5,609

$

7,500

$

14

$

-

2,816,334
-

3.47%
-100.00%

106-0000-462-0100

MISCELLANEOUS

$

-

$

68,699 $

161,673

$

-

$

$

-

106-0000-404-0401

TRANSFER FROM UAL/CFD/OES

$

-

$

-

252,825

$

185,753

$

224,278

$

209,110

12.57%

106-0000-404-0402

$
FIRE MARSHAL SERVICES
TOTAL MEASURE E REVENUE $

$
$ 2,915,253

$
$

2,963,272

$
$

3,025,444

3.78%

2,963,272 $
3,027,621 $
(64,349) $

3,025,444
3,135,732
(110,287)

Revenues $
Expenses $
$

2,711,189

$
$ 2,727,688

$

$
$ 3,097,185

2,711,189 $ 2,727,688 $ 3,097,185 $ 2,915,253 $
3,479,507 $ 3,395,745 $ 3,192,564 $ 3,123,344 $
(768,318) $ (668,057) $
(95,379) $ (208,091) $

3.78%
0.40%

CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026-27

ACCOUNT NUMBER
MEASURE E POLICE
106-3400-549-5101
106-3400-549-5102
106-3400-549-5106
106-3400-549-5121
106-3400-549-5122
106-3400-549-5123
106-3400-549-5125
106-3400-549-5127
106-3400-549-5129
106-3400-549-5131
106-3400-549-5133
106-3400-549-5201
106-3400-549-5208
106-3400-549-5209
106-3400-549-5210
106-3400-549-5216
106-3400-549-5222
106-3400-549-5224
106-3400-549-5226
106-3400-549-5261
106-3400-549-5262
106-3400-549-5263
106-3400-549-5264
106-3400-549-5265
106-3400-549-5296
106-3400-549-5701
106-3400-549-5713
106-3400-549-5714
106-3400-549-5715
106-3400-549-5716
106-3400-549-5717
106-3400-549-5718
106-3400-549-5505

FY 22/23

FY 23/24

FY 24/25

FY 25/26

As of

FY 25/26

FY 26/27

Percent

ACCOUNT DESCRIPTION

ACTUAL

ACTUAL

ACTUAL

ADOPTED

3/31/2026

PROJECTED

PROPOSED

Change

SALARIES
OVERTIME
SPECIAL PROJECT OT
FICA
PERS-UAL
PERS-PAYROLL
MEDICAL
WORKERS COMP
UNIFORM ALLOWANCE
EAP
LIFE INSURANCE
TOTAL WAGES & BENEFITS
OFFICE SUPPLIES
SAFETY EQUIPMENT
SCREENING PERSONNEL
DEPT TOOLS
COMMUNICATIONS
VEHICLE MAINTENANCE
FUELS
EQUIPMENT MAINTENANCE
LIABILITY INSURANCE
PROPERTY INSURANCE
VEHICLE INSURANCE
ERMA
RISK MGT/RMA ADMIN FEES
TRAINING & EDUCATION
TOTAL MAINT. & OPERATIONS
CAPITAL OUTLAY
PD REMODEL
EMERGENCY OPERATIONS PLAN
POLICE PATROL CARS
DUAL BAND RADIO UPGRADES
BODY WORN CAMERAS
ELECTION SERVICES
TOTAL CAPITAL OUTLAY
SRO CONTRIBUTION
TOTAL, POLICE EXP

$ 845,688
$
58,592
$
42,554
$
71,705
$ 115,312
$ 121,593
$
77,166
$
24,217
$
5,595
$
121
$
381
$ 1,362,925
$
4,690
$
9,770
$
19,992
$
7,213
$
16,047
$
3,955
$
30,973
$
275
$
19,076
$
6,668
$
3,066
$
4,699
$
31
21,685
$
$ 148,139
$
$ 301,343
$
27,952
$ 253,915
$ 104,088
$
$
$ 687,297
$
$ 2,198,362

$ 1,041,543
$
93,893
$
18,182
$
86,963
$
73,848
$ 148,352
$ 100,671
$
69,863
$
9,890
$
156
$
407
$ 1,643,769
$
5,877
$
12,000
$
4,666
$
7,568
$
11,438
$
5,427
$
34,970
$
28
$
24,768
$
8,823
$
13,555
$
3,898
$
369
$
35,871
$ 169,258
$
$ 152,997
$
$ 171,189
$
8,148
$
80,000
$
$ 412,334
$
$ 2,225,361

$ 814,266 $ 839,369
$
25,239 $
55,000
$
30,160 $
30,000
$
64,148 $
70,714
$
98,819 $ 103,185
$ 116,177 $ 139,889
$
78,950 $
83,588
$
62,157 $
66,443
$
6,035 $
10,700
$
140 $
147
$
295 $
321
$ 1,296,387 $ 1,399,356
$
1,123 $
5,075
$
13,296 $
19,750
$
9,063 $
9,784
$
4,542 $
5,375
$
16,688 $
8,588
$
10,523 $
9,900
$
25,956 $
30,000
$
260 $
1,000
$
36,346 $
43,962
$
12,163 $
14,504
$
13,161 $
15,773
$
3,528 $
4,391
$
649 $
751
$
48,589 $
40,000
$ 195,886 $ 208,853
$
(595) $
$
$
$
$
$
48,000 $
$
$
$
76,637 $
75,000
$
$
25,000
$ 124,041 $ 100,000
$
51,000 $
30,000
$ 1,667,315 $ 1,738,209

$ 600,886
$
14,865
$
14,924
$
48,247
$
77,389
$
87,361
$
73,952
$
49,190
$
11,901
$
120
$
214
$ 979,047
$
1,120
$
13,635
$
3,538
$
2,675
$
14,163
$
1,312
$
17,075
$
$
31,033
$
8,425
$
9,791
$
2,656
$
623
$
15,199
$ 121,244
$
$
$
$
$
$
71,948
$
13,569
$
85,516
$
22,500
$ 1,208,307

$

$ 900,432
$
55,000
$
35,000
$
75,768
$ 113,697
$ 126,320
$
99,800
$
57,413
$
10,700
$
128
$
321
$ 1,474,579
$
5,000
$
21,000
$
9,500
$
5,000
$
18,000
$
11,000
$
32,000
$
1,000
$
38,545
$
10,692
$
14,856
$
3,373
$
538
$
40,000
$ 210,504
$
$
$
$
$
$
75,000
$
7,500
$
82,500
$
30,000
$ 1,797,583

7.27%
0.00%
16.67%
7.15%
10.19%
-9.70%
19.40%
-13.59%
0.00%
-12.93%
-0.04%
5.38%
-1.48%
6.33%
-2.90%
-6.98%
109.59%
11.11%
6.67%
0.00%
-12.32%
-26.28%
-5.81%
-23.18%
-28.36%
0.00%
0.79%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-70.00%
-17.50%

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

801,181
55,000
30,000
67,793
103,185
139,889
84,000
66,443
12,000
147
321
1,359,959
5,075
19,750
7,500
5,375
18,000
9,900
25,000
1,000
43,962
14,504
15,773
4,391
751
35,000
205,981
75,000
12,500
87,500
30,000
1,683,440

3.42%

CITY OF KINGSBURG
SPECIAL REVENUE-PUBLIC SAFETY FUNDS
BUDGET PREPARATION WORKSHEET - EXPENSES
FOR FISCAL YEAR 2026-27

ACCOUNT NUMBER
MEASURE E FIRE
106-6200-549-5101
106-6200-549-5102
106-6200-549-5110
106-6200-549-5111
106-6200-549-5112
106-6200-549-5113
106-6200-549-5106
106-6200-549-5121
106-6200-549-5122
106-6200-549-5123
106-6200-549-5125
106-6200-549-5127
106-6200-549-5129
106-6200-549-5131
106-6200-549-5133
106-6200-549-5210
106-6200-549-5216
106-6200-549-5224
106-6200-549-5261
106-6200-549-5262
106-6200-549-5263
106-6200-549-5264
106-6200-549-5265
106-6200-549-5270
106-6200-549-5296
106-6200-549-5701
106-6200-549-5710
106-6200-549-5711
106-6200-549-5712
106-6200-549-5713
106-6200-549-5714
106-6200-549-5715
106-6200-549-5716
106-6200-549-5717
106-6200-549-5718
106-6200-549-5719
106-6200-549-5720
106-6200-549-5505
106-6200-549-5506

FY 22/23

FY 23/24

FY 24/25

FY 25/26

As of

FY 25/26

FY 26/27

Percent

ACCOUNT DESCRIPTION

ACTUAL

ACTUAL

ACTUAL

ADOPTED

3/31/2026

PROJECTED

PROPOSED

Change

SALARIES
OVERTIME
OVERTIME MAINTAINING MIN STAFFING
OVERTIME OUT OF COUNTY RESPONSE
OVERTIME SPECIAL ASSIGNMENTS
OVERTIME PUB ED
PARTTIME RESERVES
FICA
PERS-UAL
PERS-PAYROLL
MEDICAL
WORKERS COMP
UNIFORM ALLOWANCE
EAP
LIFE INSURANCE
TOTAL WAGES & BENEFITS
DEPT TOOLS & SUPPLIES
COMMUNICATIONS
FUELS
LIABILITY INSURANCE
PROPERTY INSURANCE
VEHICLE INSURANCE
ERMA
RISK MGT/RMA ADMIN FEES
PROFESSIONAL SERVICES
TRAINING & EDUCATION
TOTAL MAINT. & OPERATIONS
CAPITAL OUTLAY
RADIOS/COMMUNICATIONS
SCBA REFILLING STATION
PROTECTIVE CLOTHING
ICE MACHINE
EMERGENCY OPERATIONS PLAN
ADMIN VEHICLE
FIRE HOSE
ROOF & FLOOR IMPROVEMENT
HIRING SOFTWARE
FACILITIES MAINTENANCE
ELECTION SERVICES
TOTAL CAPITAL OUTLAY
TRANSFER TO FIRE ENTERPRISE FUND
TRANSFER TO ENGINE DEPOSIT FUND
TOTAL, FIRE/EMS EXP

$ 404,917
$ 107,694
$
$
$
$
$
32,728
$
40,567
$
49,154
$
58,999
$
52,660
$
37,968
$
8,657
$
70
$
155
$ 793,569
$
34,656
$
$
12,717
$
11,038
$
3,858
$
3,066
$
2,719
$
18
$
62,661
$
11,964
$ 142,697
$
$
43,368
$
$
43,839
$
9,595
$
27,952
$
76,208
$
44,192
$
65,975
$
5,353
$
28,398
$
$ 344,880
$
$
$ 1,281,145

$ 441,060
$ 117,021
$
$
$
$
$
25,026
$
43,984
$
32,177
$
72,419
$
84,773
$
31,816
$
3,500
$
85
$
181
$ 852,041
$
26,969
$
620
$
23,710
$
13,656
$
4,864
$
3,128
$
2,149
$
204
$
57,630
$
7,132
$ 140,062
$
$
28,837
$
69,129
$
19,918
$
$
9,800
$
$
$
3,440
$
$
47,155
$
$ 178,280
$
$
$ 1,170,384

$ 495,695
$
11,222
$ 104,222
$
78,666
$
7,655
$
9,358
$
16,156
$
52,009
$
49,616
$
71,002
$
92,350
$
52,662
4,000
$
$
84
$
177
$ 1,044,874
$
63,646
$
46,338
$
22,437
$
22,784
$
7,624
$
1,423
$
2,212
$
407
$
51,853
$
4,394
$ 223,118
$
10,531
$
3,246
$
$
14,976
$
$
19,850
$
$
5,000
$
3,654
$
$
$
$
57,257
$
$ 200,000
$ 1,525,249

$ 520,666
$
$
90,000
$
5,000
$
7,000
$
10,000
$
30,000
$
50,694
$
61,230
$ 102,844
$
89,681
$
58,650
$
4,000
$
88
$
168
$ 1,030,021
$
45,000
$
45,000
$
24,000
$
26,403
$
8,711
$
1,912
$
2,637
$
451
$
64,000
$
12,000
$ 230,114
$ 100,000
$
$
$
$
$
$
$
$
$
$
$
25,000
$ 125,000
$
$
$ 1,385,135

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

365,074
110,374
38,525
2,076
4,941
13,156
38,295
45,923
59,370
64,776
43,661
3,000
72
122
789,365
18,038
6,442
12,922
18,638
5,060
1,187
1,595
374
28,476
710
93,441
5,610
5,610
888,416

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$ 510,558
$
$
90,000
$
5,000
$
7,000
$
10,000
$
$
47,626
$
64,467
$
93,658
$
90,232
$
50,678
$
4,000
$
100
$
168
$ 973,487
$
45,000
$
45,000
$
25,000
$
29,996
$
8,321
$
1,801
$
2,625
$
419
$
67,000
$
12,000
$ 237,162
$ 100,000
$
$
$
20,000
$
$
$
$
$
$
$
$
7,500
$ 127,500
$
$
1,344,181 $ 1,338,149

TOTAL, MEASURE E EXPENSES $ 3,479,507

$ 3,395,745

$ 3,192,564

$ 3,123,344

$ 2,096,724

$

3,027,621

Revenues $ 2,711,189 $ 2,727,688 $ 3,097,185 $ 2,915,253 $ 1,916,762 $
Expenses $ 3,479,507 $ 3,395,745 $ 3,192,564 $ 3,123,344 $ 2,096,724 $
$ (768,318) $ (668,057) $
(95,379) $ (208,091) $ (179,962) $

486,766
112,825
38,525
6,000
8,400
16,126
51,151
61,230
79,160
86,368
58,650
4,000
88
168
1,009,457
45,000
45,000
24,000
26,403
8,711
1,912
2,637
451
64,000
4,110
222,224
100,000
12,500
112,500
-

-1.94%
0.00%
0.00%
0.00%
0.00%
0.00%
-100.00%
-6.05%
5.29%
-8.93%
0.61%
-13.59%
0.00%
13.64%
-0.07%
-5.49%
0.00%
0.00%
4.17%
13.61%
-4.48%
-5.81%
-0.46%
-7.10%
4.69%
0.00%
3.06%
0.00%

-70.00%
2.00%
0.00%
0.00%
-3.39%

$ 3,135,732

0.40%

2,963,272 $ 3,025,444
3,027,621 $ 3,135,732
(64,349) $ (110,287)

3.78%
0.40%
-47.00%

MEASURE E PUBLIC SAFETY TAX
Description: Kingsburg voters approved a 1% sales and use tax on June 5, 2018. Revenues can only be used for the purpose of
public safety related activities (police, fire/EMS & related admin).
Budget Highlights: Revenues are based upon forecasts provided by the City's third party sales tax consultant.
NOTE: The charts below reflect 2026-2027 proposals.

EXPENSES
Wages and Benefits

6.91%

REVENUES

7%
14%

1% Voter Approved
Tax

Maintenance and Operation

Other
93.09%

Capital Outlay

Interest

79%

2022‐23
ACTUAL

Measure E

2023‐24
ACTUAL

2024‐25
ACTUAL

2025‐26
ADOPTED

2025‐26
PROJECTED

2026‐27
PROPOSED

%
Change

REVENUE
1% Voter Approved Tax
Interest
From Other Funds
Miscellaneous
TOTAL REVENUES

$ 2,676,961
$
34,228
$
$
$ 2,711,189

$
$
$
$
$

2,637,704
21,285
68,699
2,727,688

$ 2,677,079
$
5,609
$
252,825
$
161,673
$ 3,097,185

$
$
$
$
$

2,722,000
7,500
185,753
2,915,253

$
$
$
$
$

2,738,980
14
224,278
2,963,272

$
$
$
$
$

2,816,334
209,110
3,025,444

3.47%
-100.00%
12.57%

POLICE EXPENDITURES
Wages and Benefits
Maintenance and Operation
Transfer-SRO Contribution
Capital Outlay
Training
Total Police

$
$
$
$
$
$

1,362,925
126,454
687,297
21,685
2,198,362

$
$
$
$
$
$

1,643,769
133,387
412,334
35,871
2,225,361

$ 1,296,387
$
147,298
$
51,000
$
124,041
$
48,589
$ 1,667,315

$
$
$
$
$
$

1,399,356
168,853
30,000
100,000
40,000
1,738,209

$
$
$
$
$
$

1,359,959
170,981
30,000
87,500
35,000
1,683,440

$
$
$
$
$
$

1,474,579
170,504
30,000
82,500
40,000
1,797,583

5.38%
0.98%

FIRE/EMS EXPENDITURES
Wages and Benefits
Maintenance and Operation
Debt Service
Capital Outlay
Training
Transfer to Engine Deposit Fund
Total Fire/EMS
TOTAL EXPENDITURES
Net Revenue/(Expenditures)
Changes in Fund Balance
Net Increase/(Decrease) in Fund Balance
Beginning Fund Balance July 1
Ending Fund Balance June 30

$
793,569
$
130,733
$
$
344,880
$
11,964
$
$ 1,281,145
$ 3,479,507
$
(768,318)
$
(398)
$ (768,716)
$ 1,857,572
$ 1,088,856

$
$
$
$
$
$
$
$
$
$
$
$
$

852,041
132,930
178,280
7,132
1,170,384
3,395,745
(668,057)
1
(668,056)
1,088,856
420,800

$ 1,044,874
$
218,724
$
$
57,257
$
4,394
$
200,000
$ 1,525,249
$ 3,192,564
$
(95,379)
$
1
$
(95,378)
$
420,800
$
325,422

$
$
$
$
$
$
$
$
$

1,030,021
218,114
125,000
12,000
1,385,135
3,123,344
(208,091)

$
$
$
$
$
$
$
$
$

1,009,457
218,114
112,500
4,110
1,344,181
3,027,621
(64,349)

$
$
$
$
$
$
$
$
$
$
(64,349) $
325,422 $
261,073 $

973,487
225,162
127,500
12,000
1,338,149
3,135,732
(110,287)
(110,287)
261,073
150,786

$
$
$

(208,091) $
325,422 $
117,331 $

REVENUE & EXPENSE TREND

$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$2023-24

2024-25
TOTAL REVENUES

2025-26
TOTAL EXPENDITURES

2026-27

3.78%

-17.50%
0.00%
3.42%
-5.49%
3.23%
2.00%
0.00%
-3.39%
0.40%
-47.00%
-47.00%
-19.77%
28.51%

Kingsburg Police
Measure E Oversight Committee 2026
Measure E Recap FY 25/26
Measure E Spending Plan FY 26/27
Presented by
Shaun Stephens
Chief of Police
KINGSBURG POLICE DEPARTMENT

Spending Plan FY 25/26
Capital Outlay
Body Worn Cameras/Dash Mounted Cameras
(BWC/DMC)
Completed Year 3/5
• $75,000 (Approximate $400,000 subscription over 5
years)
Safety Equipment
Completed
• $19,750
• Equipment Replacement
•
•

Ballistic vests, ammunition, helmets, restraints,
PPE, firearms, etc.
Taser Subscription

KINGSBURG POLICE DEPARTMENT

Spending Plan FY 25/26
Training Plan
Peace Officer Skills & Specialty Training

On-going

Individual Assignment and Investigative Training

On-going

Technical/Investigative Conferences

Complete

Supervisory and Leadership Conferences

Complete

Women’s Leadership and Development

Complete

New Laws/Regulation Training

Complete

KINGSBURG POLICE DEPARTMENT

Spending Plan FY 25/26
Training (Partial list)
Peace Officer Specialty Training
• Peer Support
• California Chaplains Corp Training
• Arrest and Control Instructor Update
• Vehicle Containment
• CSTI Officer Safety
• Title 15
• Smith and Wesson Armorer
• Surveillance Fundamentals
• Law Enforcement Drone Association Training
• Sexual Assault Investigations
• National Association of School Resource Officers
(NASRO)
KINGSBURG POLICE DEPARTMENT

Spending Plan FY 25/26
Training (Partial list)
Peace Officer Specialty Training (Continued)
• Leadership Training (Several different courses/trainings)
• Supervisory Leadership Training
• Central California’s Women’s Conference
• Women Leaders in Law Enforcement (WLLE)
All training includes sworn and professional staff

KINGSBURG POLICE DEPARTMENT

Summary FY 25/26
Personnel
During FY 25/26, Measure E provided:
1 Police Services Technician
8.25 Sworn
.25 Police Chief
2 Police Lieutenant
1 Police Sergeant
4 Police Officer
8 Fulltime Measure E funded positions
.25 Partial Measure E funded positions
With General and other Third-Party Funds, KPD staffing is:
4 Professional Staff
25 Sworn

29 Fulltime Employees
KINGSBURG POLICE DEPARTMENT

Spending Plan FY 26/27

KINGSBURG POLICE DEPARTMENT

Spending Plan FY 26/27
Personnel
Measure E Continued Funding
Professional staff
1 Police Services Technician
Sworn staff
.25 Police Chief
2 Police Lieutenant
1 Police Sergeant
4 Police Officer
8.25 Measure E funded positions

KINGSBURG POLICE DEPARTMENT

Spending Plan FY 26/27
Personnel
Measure E Funded
8.25 Positions
1 Police Services Technician
.25 Police Chief
2 Police Lieutenant
1 Police Sergeant
4 Police Officer
General and other Third-Party Funds, KPD staffing will be:
4 Professional Staff
25 Sworn

29 Fulltime Employees
KINGSBURG POLICE DEPARTMENT

Spending Plan FY 26/27
Capital Outlay
Body Worn Cameras/Dash Mounted Cameras
(BWC/DMC)
• $75,000 Year 4 of 5-year subscription
Fixed ALPR and CCTV Cameras
• $35,250 Year 1 of 2-year contract

KINGSBURG POLICE DEPARTMENT

Spending Plan FY 26/27
Training Plan
$50,000
•

Peace Officer Specialty Training

•

Individual Assignment and Investigative Training

•

Technical/Investigative Conferences

•

Supervisory and Leadership Conferences

•

Women’s Leadership and Development
•
•

•

Women's Leadership in Law Enforcement (WLLE)
4 scheduled to attend

New Laws/Regulation Training
•
•

Liebert Cassidy Whitmore (LCW)
Central San Joaquin Valley Risk Management Association (CSJVRMA)

KINGSBURG POLICE DEPARTMENT

Spending Plan FY 26/27
Measure E Funded Positions
Materials & Services

Budgeted

• Office Supplies

$5,000

• Safety Equipment

$21,000

• Screening Personnel

$12,000

• Department Tools

$5,000

• Communications

$18,000

• Vehicle Maintenance

$11,000

• Fuels

$40,000

• Equipment Maintenance

$2,000

KINGSBURG POLICE DEPARTMENT

$114,000

Spending Plan FY 26/27
Contract Police Officer
High School District School Resource Officer
Materials & Services

Budgeted

• Safety Equipment

$2,450

• Department Tools

$625

• Communications

$1,200

• Vehicle Maintenance

$3,500

• Fuels

$5,000

• Training & Education

$2,000

KINGSBURG POLICE DEPARTMENT

$14,775

Spending Plan FY 26/27
Contract Police Officer
Elementary School District School Resource Officer
Materials & Services

Budgeted

• Safety Equipment

$2,450

• Department Tools

$625

• Communications

$1,200

• Vehicle Maintenance

$3,500

• Fuels

$5,000

• Training & Education

$2,000

KINGSBURG POLICE DEPARTMENT

$14,775

Summary
2026 Measure E Oversight Committee
Thank you for your time and attention,
and for your civic participation on the
Measure E Oversight Committee
Shaun Stephens

Chief of Police

KINGSBURG POLICE DEPARTMENT

Kingsburg Fire Department
Measure E

May 12, 2026
Presented by: Rodnie Roberts, Fire Chief

Measure E - FY 25/26 Expenditures
Personnel
Implemented the following personnel allocations in
FY 24/25 and continued them in FY 26/27:
•

Fire
 3 – Fire Captains
 1 – Fire Apparatus Engineer
 1 – Part-Time Administrative Assistant

•

City Finance Personnel
 50% of 1 – Account Clerk (split with KPD)
 17% of Accountant (split between KFD, KPD and PW)

Measure E - FY 25/26 Expenditures
Maintenance & Operations
• Tools & Supplies

$45,000

• Communications

$45,000

• Fuel

$24,000

• Professional Services

$64,000

• Training & Education

$12,000

Measure E - FY 25/26 Capital Outlay


Paid balance of new fire engine.
Pictured below is the new engine that arrived in August 2025.
Ordered 4 years ago.

In 25/26, finished outfitting the fire engine with new
tools.
 Push-in ceremony with State Senator Melissa Hurtado.


Measure E - FY 26/27 Capital Outlay
 Start reoccurrence fund of $110,000 for a new

fire engine (20-year life span).
 $20,000 – PPE replace & testing as required by

OSHA

Measure E - FY 26/27 Expenditures
Personnel
Continue with the following allocations:
• FIRE
 3 – Fire Captains
 1 – Fire Apparatus Engineer
 1 – Part-Time Administrative Assistant

• City Finance Personnel
 50% of 1 – Account Clerk (split with KPD)
 17% of Accountant (split between KFD, KPD and PW)

RESOLUTION NO. 2018.051
A RESOLUTION OF TIIE CITY COI]NCIL OF THE CITY
OF'KINGSBURG ESTABLISTTING A PUBLIC SAFETY TAX CITIZENS
OVERSIGHT COMMITTE

At a regular meeting of the City Council of the City of Kingsburg, duly called and held on
August 1,2018, at 6:00 p.m., it was moved by Council Member North, seconded by Council
Member Smith, and duly carried, the following resolutions be adopted.
WIIEREAS, on March 7,2018 the Kingsburg City Council ("City Council")
adopted Ordinance No. 2018-002 known as the "City of Kingsburg Public Safety
Transactions and Use Tax Ordinance ("Ordinance"). The purpose of the Ordinance is to
impose a one percent (l7o) sales tax on retail transactions ("Sales Tax") within the city

limits of the City of Kingsburg ("City").

WIIEREAS, on June 5,2018, the citizens of the City approved imposition of the
Sales Tax by approving ballot Measure E on the June 5, 2018 ballot.
WHEREAS, in accordance with the provisions of Section 14 of the Ordinance, the
City Council shall appoint a Community Oversight Committee to advise the City Council on
the expenditures funded by Sales Tax revenues in order to ensure that said revenues are
spent in accordance with City Council public safety objectives.
NOW, THERBFORE, BE IT RBSOLVED: The Kingsburg City Council hereby
establishes the City of Kingsburg Public Safety Tax Citizens Oversight Committee

("Oversight Committee").
RESOLVED FURTIIER: (i) the Oversight Committee shall consist of five (5)
members; (ii) the members of the Oversight Committee will be appointed by a majority vote
of the City Council (iii) each member of the Oversight Committee shall, on the date of
appointment and throughout the member's term on the Oversight Committee, be a resident
of the City of Kingsburg; (iv) the term of each member of the Oversight Committee shall be
four (4) years ; (v) vacancies for the unexpired term of a member of the Oversight
Committee shall be filled by a majority vote of the City Council; (vi) the absence of a
member of the Oversight Committee from two (2) consecutive meetings of the Oversight
Committee without providing prior oral notice of such absence to the Chairperson of the
Oversight Committee shall give the City Council the right to declare the member's seat on
the Oversight Committee vacant and appoint another person to fill the vacant seat on the
Oversight Committee; (vii) the Mayor shall appoint the Chairperson and Vice Chairperson
of the Oversight Committee, subject to approval by a majority vote of the City Council;
(viii) the meetings of the Oversight Committee will be noticed and conducted in accordance
with the applicable provisions of the Brown Act and Robert's Rules of Order; (ix) the
Oversight Committee shall keep a written record of its actions, findings and proceedings; (x)
the Oversight Committee shall meet on such dates and at such times in the City Council
chambers as may be determined by the Oversight Committee; (x) three (3) members of the
Oversight Committee shall constitute a quorum for the transaction of Oversight Committee
business; (xi) a number of members of the Oversight Commission less than a quorum may

adjourn a meeting of the Oversight Committee to another date and time; and (xii) the
Oversight Committee shall terminate after providing a final annual public report for the year
in which the Sales Tax terminates.

RESOLVED FURTHER: City Staff shall provide assistance to the Oversight
Committee as needed to carry out the Oversight Committee's purpose and duties. Prior to
the City's expenditure of any Sales Tax revenues, the Oversight Committee shall review the
City's proposed expenditures and advise the City Council on whether such expenditures
meet the City Council's public safety objectives. However, the final determination of
whether such expenditures meet the City Council's public safety objectives and the approval
of any such expenditures shall be made by City Council. The Oversight Committee shall
issue an annual public report of the expenditures and appropriations of the Sales Tax
revenues which were approved by the City Council during the applicable fiscal year. The
Oversight Committee shall undertake such other and additional duties as the City Council

may direct.

I, Abigail Palsgaard, City Clerk if the City of Kingsburg, do hereby certify that the
foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg
City Council held on the l't day of August, 2018, by the following vote:
Ayes:
Noes:
Absent:
Abstain:

Councilmembers: North, Smith, Dix. Blayney and Mayor Roman.
Councilmembers: None.
Councilmembers: None.
Councilmembers: None.

Clerk