According to Truth in Accounting, Fresno has a $2,500 Taxpayer Surplus, a $1,300 increase from the prior year. The city pulled ahead of Stockton to become the nation’s fifth best city for fiscal health—by a mere 29 cents. … Fresno City PIO Mark Standriff said on top of the ranking, Fresno is the only city in CA that has a fully funded pension plan.