McFarland City Council
June 22, 2023

AGENDA

MCFARLAND CITY COUNCIL

MCFARLAND SUCCESSOR AGENCY

MCFARLAND PUBLIC FINANCE AUTHORITY

MCFARLAND IMPROVEMENT AUTHORITY

MCFARLAND PARKING AUTHORITY

REGULAR MEETING
CITY COUNCIL CHAMBERS June 22, 2023
103 W. SHERWOOD AVE, MCFARLAND, CA 6:00 PM
In Person Meeting
How to submit public comments:

The meetings of the City Council and all municipal entities, commissions, and boards (“the City”) are open to the public. At regularly scheduled meetings, members of the public may address the city on any item listed on the agenda, or on any non-listed matter over which the city has jurisdiction. At special or emergency meetings, members of the public may only address the city on items listed on the agenda.

There is a time limitation of two minutes per person. For any item that is not on the agenda and within the jurisdiction or interest of the city, please come to the podium at this time. The Brown Act does not permit any action or discussion on items not listed on the agenda. If you wish to speak regarding a scheduled agenda item, please come to the podium when the item number and subject matter are announced, and the mayor opens Public Comment on the item. When recognized, please begin by providing your name and address for the record (optional). Anyone wishing to submit written information at the meeting needs to furnish ten (10) copies to the City Clerk in advance to allow for distribution to City Council, staff, and the media. Willful disruption of the meeting shall not be permitted. If the Mayor finds that there is in fact willful disruption of any City Council Meeting, he/she may order the disrupting parties out of the room and subsequently conduct the City’s business without them present.

Americans with Disabilities Act:

In compliance with the ADA, if you need special assistance to participate in a city meeting or other services offered by the City, please contact the City Clerk’s office, at (661) 792-3091 ext. 2135.

Notification of at least 48 hours prior to the meeting, or time when services are needed, will assist the city staff in assuring those reasonable arrangements can be made to provide accessibility to the meeting or services.

CALL TO ORDER: Mayor Saul Ayon
ROLL CALL:

Mayor, Saul Ayon
Vice Mayor, Ricardo Cano
Council Member/Board Member, Amador Ayon
Council Member/ Board Member, Anita Gonzalez
Council Member/Board Member, Maria T. Pérez
INVOCATION: Henry Robledo

PLEDGE OF ALLEGIANCE

FEATURED PET
Is a feature that highlights a pet available for adoption from the McFarland Animal Shelter. • Presented by: Chief of Police Knox

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Proclamation Declaring June 26-30 National Boys & Girls Week- Presented to Fanny Gama, Area Program Director for the Boys and Girls Club of Kern County

2. Proclamation Proclaiming June 25th to be La Iglesia del Salvador Viviente Day - Presented to Henry Robledo and Tony Blanco of La Iglesia Del Salvador Viviente

3. Illegal Fireworks- Kern County Fire Department, Chief Joe Appleton PUBLIC COMMENT: At regularly scheduled meetings, members of the public may address the city on any item listed on the agenda, or on any non-listed matter over which the city has jurisdiction.

Council/Board Members may respond briefly to statements made or questions posed. They may ask a question for clarification; may refer the item to staff for further study or for placement on a future agenda.

Speakers are limited to two minutes for each person. Please state your name and address for the record prior to making a presentation. Fifteen minutes total will be allowed for any one subject.

DEPARTMENTAL REPORTS
None
CONSENT AGENDA: The Consent Agenda consists of items that in staff’s opinion are routine and noncontroversial. These items are approved in one motion unless a Council Member/ Board Member or Member from the Public requests to remove a particular item.

4. Approval of Expense Report in the Amount of $ 393,787.99 from May 31, 2023 to June 13, 2023.

5. Approval of May 25, 2023 Regular Meeting Minutes.

6. Approval of June 08, 2023 Regular Meeting Minutes.

PUBLIC HEARINGS
None

ADMINISTRATIVE AGENDA

7. Report, Discuss, and Possibly Approve Resolution No. 2023- 0076, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING AND

ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2023-24

8. Report, Discuss, and Possibly Approve Resolution NO. 2023-0077, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE CITY’S ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR 2023-24 AND 2023-28 CAPITAL IMPROVEMENT PROGRAM.

9. Report, Discuss, and Possibly Approve Resolution No. 2023-0079, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE COMPLETION OF

THE ZERO-EMISSION BUS INNOVATIVE CLEAN TRANSIT PLAN BY WILLDAN

ENERGY SOLUTIONS AND AUTHORIZING STAFF TO SUBMIT THE PLAN TO THE CALIFORNIA AIR RESOURCES BOARD.
o Brief Presentation: David Sneed, Project Manager, Willdan- via Zoom

10. Report, Discuss, and Possibly Approve Resolution No. 2023-0084 A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND AUTHORIZING THE PURCHASE OF A Kubota Rugged Terrain Utility Vehicle (RTV).

11. Report, Discuss, and Possibly Approve Resolution No. 2023-0078, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND AUTHORIZING THE FILING OF AN

APPLICATION FOR REGIONAL SURFACE TRANSPORTATION PROGRAM (RSTP)

PROGRAM FUNDING AND COMMITTING THE NECESSARY LOCAL MATCH AND STATING THE ASSURANCE TO COMPLETE THE PROJECT.

12. Report, Discuss, and Possibly Approve Resolution No. 2023-0080, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2023-2024 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017.

13. Report, Discuss, and Possibly Approve Resolution No. 2023-0081, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING AN ASSISTANT PUBLIC

WORKS DIRECTOR, THE ATTACHED JOB DESCRIPTION, AND THE SALARY RANGE OF $74,784 - $ 96,648.

14. Report, Discuss, and Possibly Approve Resolution No. 2023- 0075, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND AUTHORIZING THE ACCEPTANCE OF

AND EXECUTING AGREEMENTS TO RECEIVE FUNDING FROM THE CHP CANNABIS TAX FUND GRANT PROGRAM.

15. Report, Discuss, and Possibly Approve Resolution No. 2023-0083, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING FUNDS FROM THE

CITYS COMMUNITY GRANTS PROGRAM TO THE MCFARLAND RECREATION FOUNDATION.

16. Report, Discuss, and Possibly Approve Resolution No. 2023-0082, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING FUNDS FROM THE CITYS GENERAL FUND TO LEASE A PRINTER.

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Kern Council of Governments (KCOG)
b. Kern Economic Development Corp. (KEDC)
c. Kern Local Agency Formation Commission (LAFCO)
d. Delano Mosquito Abatement District (DMAD)
e. Poso Creek (IRWMP)
f. San Joaquin Valley Air Pollution Control District (SJV) g. Public Policy and Finance Committee
h. Public Safety Committee
i. Quality of Life Committee
j. Cannabis Committee

COUNCIL STATEMENTS AND REPORTS
On their own initiative, Council Members may make a brief announcement or a brief report on their own activities. In addition, Council Members may ask a question of staff or the public for clarification on any matter, provide a reference to staff or other resources for information. Alternatively, request staff to report to the City Council at a later meeting concerning any matter. Furthermore, the City Council, or any member thereof, may take action to direct staff to place a matter of business on a future agenda.

CLOSED SESSION

1. Conference with Legal Counsel – Anticipated Litigation - Significant exposure to litigation pursuant to Government Code §54956.9(b): One Case

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on June 19, 2023. __________________________
Francisca Alvarado, City Clerk
_____________________________________________
Kenneth Williams, City Manager
Next Meeting: Regular City Council July 13, 2023.

The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting.

All agenda item and/or supporting documentation is available for public review on the city website at www.mcfarlandcity.org and the office of the City Clerk of the City of McFarland, at 401 W, Kern Ave.

McFarland, CA 93250 during regular business hours of 8:00 am – 5:00 pm Monday through Friday, following the posting of the agenda. Any supporting documentation related to an agenda item for an open session of any regular meeting that is distributed after the agenda is posted and prior to the meeting will also be available for review at the same location and available at the meeting.

PROCLAMATION CITY OF MCFARLAND PROCLAMATION RECOGNIZING

NATIONAL BOYS & GIRLS CLUB WEEK
WHEREAS, the young people of McFarland, California, are tomorrow’s leaders; and WHEREAS, many young people need professional youth services to help them achieve their full potential; and
WHEREAS, there are three Boys & Girls Clubs in McFarland, California, that serve more than 400 young people annually; and
WHEREAS, Boys & Girls Clubs do whatever it takes to ensure every young person has the skills needed to graduate high school and be well-prepared for life and work. The Club offers tested, proven, and nationally recognized programs in five core areas: Character & Leadership, Education & Career Development, Health & Life Skills, The Arts and Sports, Fitness and Recreation; and WHEREAS, the Boys & Girls Clubs of Kern County will celebrate the profound power of Boys & Girls Clubs to build great futures for kids during National Boys & Girls Club Week with some 5,000 Clubs and more than 4 million children and teens served nationwide.

NOW, THEREFORE, I, Saul Ayon, Mayor of the City of McFarland, do hereby proclaim June 26 through June 30, 2023, as National Boys & Girls Club Week in McFarland, California, and commend the organization for providing comprehensive, effective services to the young people in our community.

FURTHERMORE, I encourage all citizens to join me in recognizing and commending the Boys & Girls Clubs of Kern County for doing whatever it takes to build GREAT FUTURES for youth in our communities.

PROCLAIMED this 22nd day of June 2023.
______________________
Saul Ayon, Mayor
City of McFarland

PROCLAMATION

CITY OF MCFARLAND

RECOGNIZING

LA IGLESIA DEL SALVADOR VIVIENTE
CONGREGATION’S FIRST ANNIVERSARY
WHEREAS, La Iglesia del Salvador Vivente began to gather at 149 5th Street in late June of 2022; and
WHEREAS, the congregation met in a youth room, then the Fellowship Hall, and now meets in the sanctuary; and
WHEREAS, the congregation and its pastors exist to glorify God and serve the community of McFarland and the world; and
WHEREAS, the congregation in one year has served the community in many ways, including the Kern County Food Bank and Pantry food distributions; and NOW, THEREFORE, be it resolved that La Iglesia del Salvador Viviente is recognized as a valued member of the McFarland community.

FURTHERMORE, be it resolved that I Saul Ayon Mayor of McFarland, on the occasion of its first anniversary do hereby proclaim June 25th in the year of our Lord 2023 to be La Iglesia del Salvador Viviente Day in McFarland, California.

PROCLAIMED this 22nd day of June 2023.
______________________
Saul Ayon, Mayor
City of McFarland
6/16/2023 3:02:58 PM Page 1 of 10
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 5/31/2023 - 6/13/2023
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Advanced Data Storag - Advanced Data Storage, Inc.

Advanced Data Storage, Inc. INV 0165095 05/31/2023 INV 0165095 ADS 01-150-52200-0000-1 41.40 Advanced Data Storage, Inc. INV 165483 05/31/2023 INV 165483 01-150-52200-0000-1 41.40 Advanced Data Storage, Inc. INV 0163748 06/07/2023 INV 0163748 04/08/23 01-130-52200-0000-1 41.40 Advanced Data Storage, Inc. INV 0160149 06/08/2023 ADS INV 0160149 Service Con… 01-150-52200-0000-1 41.40 Advanced Data Storage, Inc. INV 0162819 06/08/2023 INV 0162819 Contract Services 01-150-52200-0000-1 41.40 Advanced Data Storage, Inc. INV 0166455 06/08/2023 ADS INV 0166455 Service Con… 01-150-52200-0000-1 41.40 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 248.40 Vendor: American Fidelity - American Fidelity
American Fidelity INV0024005 06/01/2023 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0024006 06/01/2023 Life 1 01-22900-0000-1 9.81 American Fidelity INV0024007 06/01/2023 American Fidelity - Disability I…01-22700-0000-1 227.63 American Fidelity INV0024008 06/01/2023 Life 1 01-22900-0000-1 97.83 American Fidelity INV0024009 06/01/2023 Life 2 01-22900-0000-1 24.00 American Fidelity INV0024027 06/01/2023 Cancer 1 American Fidelity 01-22950-0000-1 13.53 Vendor American Fidelity - American Fidelity Total: 392.14 Vendor: American Office Solu - American Office Solutions, LLC American Office Solutions, LLC INV 20817 05/30/2023 INV 20817 01-310-52200-0000-1 1,575.00 American Office Solutions, LLC INV 20849 05/31/2023 INV 20849 Battery back-up kit …01-310-52200-0000-1 1,662.93 American Office Solutions, LLC INV 20860 06/07/2023 INV 20860 City Hall Project 01-310-52200-0000-1 61.28 American Office Solutions, LLC INV 20877 06/07/2023 INV 20877 City Hall Project La… 01-310-52200-0000-1 200.00 American Office Solutions, LLC INV 20920 06/07/2023 INV 20920 Recurring IT Servic… 01-310-52200-0000-1 3,600.00 American Office Solutions, LLC INV 20912 06/08/2023 INV 20912 City Hall Annual Co… 01-310-52200-0000-1 9,816.00 American Office Solutions, LLC INV 20913 06/08/2023 INV 20913 MPD Annual Cover… 01-310-52200-0000-1 18,375.00 Vendor American Office Solu - American Office Solutions, LLC Total: 35,290.21 Vendor: Best Digital Solutio - Best Digital Solutions, LLC Best Digital Solutions, LLC INV 1132 May 2023 05/30/2023 INV 1132 May 2023 30-500-52200-0000-1 231.69 Best Digital Solutions, LLC INV 1132 May 2023 05/30/2023 INV 1132 May 2023 30-500-55600-0000-1 592.71 Best Digital Solutions, LLC INV 1132 May 2023 05/30/2023 INV 1132 May 2023 31-505-52200-0000-1 231.69 Best Digital Solutions, LLC INV 1132 May 2023 05/30/2023 INV 1132 May 2023 31-505-55600-0000-1 592.71 Best Digital Solutions, LLC INV 1132 May 2023 05/30/2023 INV 1132 May 2023 32-510-52200-0000-1 232.39 Best Digital Solutions, LLC INV 1132 May 2023 05/30/2023 INV 1132 May 2023 32-510-55600-0000-1 594.49 Vendor Best Digital Solutio - Best Digital Solutions, LLC Total: 2,475.68 Vendor: CARLTON HENDERSON - CARLTON HENDERSON
CARLTON HENDERSON INV0023735 04/26/2023 Reimbursement McFarland U… 01-24600-8207-1 2,500.00 Vendor CARLTON HENDERSON - CARLTON HENDERSON Total: 2,500.00 Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 INV 4156753911 06/07/2023 INV 4156753911 Garment Re… 01-180-51800-0000-1 147.16 Cintas Corporation No.3 INV 4156753911 06/07/2023 INV 4156753911 Garment Re… 20-200-51800-0000-1 13.44 Cintas Corporation No.3 INV 4156753911 06/07/2023 INV 4156753911 Garment Re… 30-500-51800-0000-1 50.41 Cintas Corporation No.3 INV 4156753911 06/07/2023 INV 4156753911 Garment Re… 32-510-51800-0000-1 16.14 Vendor Cintas - Cintas Corporation No.3 Total: 227.15
Vendor: CivicPlus - CivicPlus LLC
CivicPlus LLC Inv 263034 06/07/2023 Inv 263034 Municode Update …01-105-56000-0000-1 6,870.63 Vendor CivicPlus - CivicPlus LLC Total: 6,870.63
Vendor: CLA - CLIFTONLARSONALLEN LLP
CLIFTONLARSONALLEN LLP INV 3744676 06/07/2023 INV 3744676 Audit Services M…01-130-56050-0000-1 6,216.60 CLIFTONLARSONALLEN LLP INV 3744676 06/07/2023 INV 3744676 Audit Services M…30-500-56050-0000-1 6,216.60 CLIFTONLARSONALLEN LLP INV 3744676 06/07/2023 INV 3744676 Audit Services M…31-505-56050-0000-1 2,869.20 CLIFTONLARSONALLEN LLP INV 3744676 06/07/2023 INV 3744676 Audit Services M…32-510-56050-0000-1 6,455.70 CLIFTONLARSONALLEN LLP INV 3744676 06/07/2023 INV 3744676 Audit Services M…34-520-56050-0000-1 2,151.90 Vendor CLA - CLIFTONLARSONALLEN LLP Total: 23,910.00
Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 2 of 10
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Continental Labor Re - Continental Labor Resources, Inc.

Continental Labor Resources, … INV 3003124 06/07/2023 INV 3003124 Lopez, Abitia & S…20-200-52200-0000-1 2,707.20 Continental Labor Resources, … INV 3003392 06/07/2023 INV 3003392 Lopez, Abitia & S…20-200-52200-0000-1 3,091.20 Continental Labor Resources, … INV 3003847 06/07/2023 INV 3003847 Lopez, Abitia & S…20-200-52200-0000-1 1,465.04 Continental Labor Resources, … INV 3003847 06/07/2023 INV 3003847 Lopez, Abitia & S…32-510-52200-0000-1 1,606.96 Vendor Continental Labor Re - Continental Labor Resources, Inc. Total: 8,870.40 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… INV 79903352 05/30/2023 INV 79903352 06/15/23 Contr…01-150-52200-0000-1 150.47 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 150.47 Vendor: EDD - EDD
EDD INV0024031 06/01/2023 State Income Tax Withholding 01-22200-0000-1 1,290.65 EDD INV0024031 06/01/2023 State Income Tax Withholding 30-22200-0000-1 3.43 EDD INV0024031 06/01/2023 State Income Tax Withholding 32-22200-0000-1 3.45 EDD INV0024032 06/01/2023 SDI - State Disability Insurance 01-22200-0000-1 518.17 EDD INV0024032 06/01/2023 SDI - State Disability Insurance 30-22200-0000-1 1.65 EDD INV0024032 06/01/2023 SDI - State Disability Insurance 32-22200-0000-1 1.65 EDD INV0024033 06/01/2023 State Unemployment Insuran… 01-22250-0000-1 184.42 EDD INV0024034 06/01/2023 Employment Training Tax 01-22275-0000-1 4.62 EDD INV0024038 06/01/2023 SDI - State Disability Insurance 01-22200-0000-1 8.55 EDD INV0024041 06/01/2023 SDI - State Disability Insurance 01-22200-0000-1 5.25 EDD INV0024051 06/01/2023 SDI - State Disability Insurance 01-22200-0000-1 6.52 EDD INV0024047 06/03/2023 State Income Tax Withholding 01-22200-0000-1 3.61 EDD INV0024048 06/03/2023 SDI - State Disability Insurance 01-22200-0000-1 10.60 Vendor EDD - EDD Total: 2,042.57
Vendor: EFI - EFI Engineering, Inc,
EFI Engineering, Inc, INV0023953 05/30/2023 EFI Engineering Fire Hydrant R…32-24000-0000-1 650.00 EFI Engineering, Inc, INV0023953 05/30/2023 EFI Engineering Fire Hydrant R…32-510-42150-0000-1 -168.06 Vendor EFI - EFI Engineering, Inc, Total: 481.94
Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0024029 06/01/2023 Federal Income Tax Withholdi… 01-22050-0000-1 3,645.87 Electronic Federal Tax Paymen…INV0024029 06/01/2023 Federal Income Tax Withholdi… 30-22050-0000-1 11.88 Electronic Federal Tax Paymen…INV0024029 06/01/2023 Federal Income Tax Withholdi… 32-22050-0000-1 11.86 Electronic Federal Tax Paymen…INV0024030 06/01/2023 Social Security 01-22100-0000-1 7,263.32 Electronic Federal Tax Paymen…INV0024030 06/01/2023 Social Security 30-22100-0000-1 22.76 Electronic Federal Tax Paymen…INV0024030 06/01/2023 Social Security 32-22100-0000-1 22.72 Electronic Federal Tax Paymen…INV0024035 06/01/2023 Medicare 01-22150-0000-1 1,698.66 Electronic Federal Tax Paymen…INV0024035 06/01/2023 Medicare 30-22150-0000-1 5.32 Electronic Federal Tax Paymen…INV0024035 06/01/2023 Medicare 32-22150-0000-1 5.32 Electronic Federal Tax Paymen…INV0024037 06/01/2023 Social Security 01-22100-0000-1 117.74 Electronic Federal Tax Paymen…INV0024039 06/01/2023 Medicare 01-22150-0000-1 27.54 Electronic Federal Tax Paymen…INV0024040 06/01/2023 Social Security 01-22100-0000-1 72.30 Electronic Federal Tax Paymen…INV0024042 06/01/2023 Medicare 01-22150-0000-1 16.90 Electronic Federal Tax Paymen…INV0024050 06/01/2023 Social Security 01-22100-0000-1 89.86 Electronic Federal Tax Paymen…INV0024052 06/01/2023 Medicare 01-22150-0000-1 21.02 Electronic Federal Tax Paymen…INV0024046 06/03/2023 Social Security 01-22100-0000-1 146.00 Electronic Federal Tax Paymen…INV0024049 06/03/2023 Medicare 01-22150-0000-1 34.14 Vendor EFTPS - Electronic Federal Tax Payment System Total: 13,213.21 Vendor: Fifth Asset, Inc. - Fifth Asset, Inc.

Fifth Asset, Inc. INV DB2001022 06/07/2023 INV DB2001022 01-130-56050-0000-1 1,430.00 Fifth Asset, Inc. INV DB2001022 06/07/2023 INV DB2001022 30-500-56050-0000-1 1,430.00 Fifth Asset, Inc. INV DB2001022 06/07/2023 INV DB2001022 31-505-56050-0000-1 660.00 Fifth Asset, Inc. INV DB2001022 06/07/2023 INV DB2001022 32-510-56050-0000-1 1,485.00 Fifth Asset, Inc. INV DB2001022 06/07/2023 INV DB2001022 34-520-56050-0000-1 495.00 Vendor Fifth Asset, Inc. - Fifth Asset, Inc. Total: 5,500.00 Vendor: Franchise Tax - Franchise Tax
Franchise Tax INV0024028 06/01/2023 Case#609265321 01-22350-0000-1 75.00 Franchise Tax INV0024045 06/03/2023 Case#609265321 01-22350-0000-1 75.00 Vendor Franchise Tax - Franchise Tax Total: 150.00
Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 3 of 10
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: ALV100 - Francisca Alvarado
Francisca Alvarado INV0023951 05/30/2023 Per Diem - Travel Expenses Nu…01-105-52000-0000-1 427.92 Vendor ALV100 - Francisca Alvarado Total: 427.92
Vendor: Frontier - Frontier California Inc.

Frontier California Inc. INV 53019821940713045 06/07/2023 INV 53019821940713045 Mon…32-510-57800-0000-1 43.04 Frontier California Inc. INV 661792-3437-031715-5 06/07/2023 INV 66179234370317155 Mon…01-185-57800-0000-1 91.72 Vendor Frontier - Frontier California Inc. Total: 134.76 Vendor: gotocom - GoTo Communications Inc
GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-105-57800-0000-1 8.74 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-110-57800-0000-1 27.32 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-115-57800-0000-1 30.60 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-140-57800-0000-1 30.60 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-150-57800-0000-1 262.25 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-155-57800-0000-1 8.74 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-160-57800-0000-1 8.74 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-165-57800-0000-1 24.69 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-175-57800-0000-1 30.60 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 01-180-57800-0000-1 36.50 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 20-200-57800-0000-1 0.66 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 30-500-57800-0000-1 155.81 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 31-505-57800-0000-1 64.46 GoTo Communications Inc IN7102048634 06/07/2023 GoTo Monthly Billing 32-510-57800-0000-1 140.74 Vendor gotocom - GoTo Communications Inc Total: 830.45
Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-105-54000-0000-1 2.09 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-110-54000-0000-1 14.04 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-115-54000-0000-1 12.93 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-140-54000-0000-1 2.09 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-150-54000-0000-1 806.80 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-155-54000-0000-1 32.27 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-160-54000-0000-1 10.71 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-175-54000-0000-1 1.11 Gregs Petroleum INV 385055 05/30/2023 INV 385055 01-180-54000-0000-1 129.07 Gregs Petroleum INV 385055 05/30/2023 INV 385055 20-200-54000-0000-1 42.98 Gregs Petroleum INV 385055 05/30/2023 INV 385055 30-500-54000-0000-1 80.67 Gregs Petroleum INV 385055 05/30/2023 INV 385055 32-510-54000-0000-1 32.27 Gregs Petroleum INV 385055 05/30/2023 INV 385055 34-520-54000-0000-1 64.53 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-105-54000-0000-1 2.56 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-110-54000-0000-1 17.16 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-115-54000-0000-1 15.81 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-140-54000-0000-1 2.56 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-150-54000-0000-1 986.15 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-155-54000-0000-1 39.44 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-160-54000-0000-1 13.10 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-175-54000-0000-1 1.35 Gregs Petroleum INV 385351 05/30/2023 INV 385351 01-180-54000-0000-1 157.76 Gregs Petroleum INV 385351 05/30/2023 INV 385351 20-200-54000-0000-1 52.54 Gregs Petroleum INV 385351 05/30/2023 INV 385351 30-500-54000-0000-1 98.60 Gregs Petroleum INV 385351 05/30/2023 INV 385351 32-510-54000-0000-1 39.44 Gregs Petroleum INV 385351 05/30/2023 INV 385351 34-520-54000-0000-1 78.88 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-105-54000-0000-1 2.34 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-110-54000-0000-1 15.71 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-115-54000-0000-1 14.47 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-140-54000-0000-1 2.34 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-150-54000-0000-1 902.57 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-155-54000-0000-1 36.10 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-160-54000-0000-1 11.99 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-175-54000-0000-1 1.24 Gregs Petroleum INV 386374 06/07/2023 INV 386374 01-180-54000-0000-1 144.39 Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 4 of 10
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Gregs Petroleum INV 386374 06/07/2023 INV 386374 20-200-54000-0000-1 48.08 Gregs Petroleum INV 386374 06/07/2023 INV 386374 30-500-54000-0000-1 90.24 Gregs Petroleum INV 386374 06/07/2023 INV 386374 32-510-54000-0000-1 36.10 Gregs Petroleum INV 386374 06/07/2023 INV 386374 34-520-54000-0000-1 72.20 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-105-54000-0000-1 3.19 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-110-54000-0000-1 21.41 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-115-54000-0000-1 19.72 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-140-54000-0000-1 3.19 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-150-54000-0000-1 1,230.55 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-155-54000-0000-1 49.21 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-160-54000-0000-1 16.34 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-175-54000-0000-1 1.69 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 01-180-54000-0000-1 196.86 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 20-200-54000-0000-1 65.56 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 30-500-54000-0000-1 123.03 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 32-510-54000-0000-1 49.21 Gregs Petroleum INV 386560 06/07/2023 INV 386560 Fuel 34-520-54000-0000-1 98.43 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-105-54000-0000-1 2.19 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-110-54000-0000-1 14.71 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-115-54000-0000-1 13.55 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-140-54000-0000-1 2.19 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-150-54000-0000-1 845.18 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-155-54000-0000-1 33.80 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-160-54000-0000-1 11.22 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-175-54000-0000-1 1.16 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 01-180-54000-0000-1 135.21 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 20-200-54000-0000-1 45.03 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 30-500-54000-0000-1 84.50 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 32-510-54000-0000-1 33.80 Gregs Petroleum INV 387722 06/07/2023 Greg's Petroleum Fuel INV 38… 34-520-54000-0000-1 67.60 Vendor Gregs Petroleum - Gregs Petroleum Total: 7,283.21 Vendor: Hodges - Hodges Law Group
Hodges Law Group INV 00510 06/07/2023 INV 00510 Legal Services April…01-130-56100-0000-1 13,716.50 Vendor Hodges - Hodges Law Group Total: 13,716.50
Vendor: Home Depot - Home Depot
Home Depot INV0024054 06/07/2023 Auth Code 025619/7062899 F… 20-200-57400-0000-1 84.11 Vendor Home Depot - Home Depot Total: 84.11
Vendor: Visual Edge - Image Source
Image Source INV 24AR838329 06/07/2023 INV 24AR838329 Contract Cha…01-130-54800-0000-1 615.82 Vendor Visual Edge - Image Source Total: 615.82
Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV 47589 06/07/2023 INV 47589 Extra Booster Pum… 30-500-57400-0000-1 2,050.17 Vendor Irrigation Concepts - Irrigation Concepts Total: 2,050.17 Vendor: John Hancock - John Hancock
John Hancock INV0024003 06/01/2023 401K - Employer 01-20800-0000-1 3,557.34 John Hancock INV0024003 06/01/2023 401K - Employer 30-20800-0000-1 18.33 John Hancock INV0024003 06/01/2023 401K - Employer 32-20800-0000-1 18.34 John Hancock INV0024004 06/01/2023 401K - Employee 01-20800-0000-1 1,810.09 John Hancock INV0024011 06/01/2023 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0024012 06/01/2023 401K Loan 1 01-20800-0000-1 138.52 John Hancock INV0024013 06/01/2023 401k Contribution 01-20800-0000-1 298.89 John Hancock INV0024014 06/01/2023 401k Contribution 01-20800-0000-1 157.20 John Hancock INV0024015 06/01/2023 401k Contribution 01-20800-0000-1 311.41 John Hancock INV0024016 06/01/2023 401k Contribution 01-20800-0000-1 184.70 John Hancock INV0024017 06/01/2023 401k Contribution 01-20800-0000-1 303.24 John Hancock INV0024018 06/01/2023 401k Contribution 01-20800-0000-1 235.12 John Hancock INV0024019 06/01/2023 401k Contribution 01-20800-0000-1 267.96 John Hancock INV0024020 06/01/2023 401k Contribution 01-20800-0000-1 538.62 John Hancock INV0024021 06/01/2023 401k Contribution 01-20800-0000-1 251.92 Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 5 of 10
Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0024022 06/01/2023 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0024023 06/01/2023 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0024024 06/01/2023 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0024025 06/01/2023 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0024026 06/01/2023 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0024036 06/01/2023 401k Contribution 01-20800-0000-1 95.96 John Hancock INV0024043 06/03/2023 401K - Employer 01-20800-0000-1 75.96 John Hancock INV0024044 06/03/2023 401K - Employee 01-20800-0000-1 35.32 Vendor John Hancock - John Hancock Total: 10,388.21
Vendor: Jorge's Smog & Repai - Jorge's Smog & Repai
Jorge's Smog & Repai INV 017895 05/30/2023 INV 017895 Inspection Leaking…01-150-56600-0000-1 1,068.40 Jorge's Smog & Repai INV 018383 05/30/2023 INV 018383 Coolant Leak Radi…01-150-56600-0000-1 718.66 Jorge's Smog & Repai INV 018384 05/30/2023 INV 018384 Alternator Replace 01-150-56600-0000-1 524.26 Vendor Jorge's Smog & Repai - Jorge's Smog & Repai Total: 2,311.32 Vendor: J's Automotive - J's Automotive
J's Automotive INV 12771 05/30/2023 INV 12771 #25 01-150-52200-0000-1 250.00 J's Automotive INV 13117 05/30/2023 INV 13117 Unit 25 01-150-56600-0000-1 182.00 Vendor J's Automotive - J's Automotive Total: 432.00
Vendor: Kenneth - Kenneth Williams
Kenneth Williams INV0023957 05/31/2023 City Leader Summit - Lodging … 01-110-52000-0000-1 1,150.35 Vendor Kenneth - Kenneth Williams Total: 1,150.35
Vendor: Kern Pacific - Kern Pacific
Kern Pacific INV 7314 06/07/2023 INV 7314 Emergency Sewer R… 30-500-56410-0000-1 21,975.18 Vendor Kern Pacific - Kern Pacific Total: 21,975.18
Vendor: KOEFRAN - Koefran Industries, Inc.

Koefran Industries, Inc. INV 0000550056 06/07/2023 INV 0000550056 Monthly Ani… 01-155-51100-0000-1 220.50 Vendor KOEFRAN - Koefran Industries, Inc. Total: 220.50 Vendor: Leaf - LEAF Capital Funding LLC
LEAF Capital Funding LLC INV 14824575 06/07/2023 INV 14824575 Xerox C8155 01-130-52200-0000-1 400.53 Vendor Leaf - LEAF Capital Funding LLC Total: 400.53
Vendor: Liebert C. Whitmore - Liebert C. Whitmore
Liebert C. Whitmore INV 240375 05/30/2023 INV 240375 01-130-56100-0000-1 759.50 Liebert C. Whitmore INV 241078 05/30/2023 INV 241078 01-130-56100-0000-1 124.50 Liebert C. Whitmore INV 241102 05/30/2023 INV 241102 01-130-56100-0000-1 1,820.00 Liebert C. Whitmore INV 241086 06/07/2023 INV 241086 01-130-56100-0000-1 3,652.00 Vendor Liebert C. Whitmore - Liebert C. Whitmore Total: 6,356.00 Vendor: Mario Sanchez - Mario Sanchez
Mario Sanchez INV0024056 06/07/2023 Translation & Interpreting Inv …01-105-52200-0000-1 300.00 Mario Sanchez INV0024057 06/07/2023 Translation & Interpreting Inv …01-105-52200-0000-1 300.00 Vendor Mario Sanchez - Mario Sanchez Total: 600.00
Vendor: McFarland Tire - McFarland Tire
McFarland Tire INV29995 06/07/2023 INV29995 Fix Flat on EQ#1430…34-520-56600-0000-1 17.00 Vendor McFarland Tire - McFarland Tire Total: 17.00
Vendor: National Auto Fleet - National Auto Fleet
National Auto Fleet INV0024058 06/07/2023 2022 Ford Police Interceptor … 26-110-53100-8550-1 39,721.02 National Auto Fleet INV0024059 06/07/2023 2022 Ford Police Interceptor … 26-110-53100-8550-1 39,722.10 National Auto Fleet INV0024060 06/07/2023 2022 Ford Police Interceptor … 26-110-53100-8550-1 39,722.10 Vendor National Auto Fleet - National Auto Fleet Total: 119,165.22 Vendor: Office Depot - Office Depot
Office Depot INV 300279130001 05/30/2023 INV 300279130001 01-150-57200-0000-1 61.13 Office Depot INV 300391082001 05/30/2023 INV 300391082001 01-150-57200-0000-1 191.74 Office Depot INV 300973674001 05/30/2023 INV 300973674001 30-500-57200-0000-1 32.07 Office Depot INV 300973674001 05/30/2023 INV 300973674001 31-505-57200-0000-1 32.07 Office Depot INV 300973674001 05/30/2023 INV 300973674001 32-510-57200-0000-1 42.75 Office Depot INV 300975564001 05/30/2023 INV 300975564001 30-500-57200-0000-1 12.99 Office Depot INV 300975564001 05/30/2023 INV 300975564001 31-505-57200-0000-1 12.99 Office Depot INV 300975564001 05/30/2023 INV 300975564001 32-510-57200-0000-1 17.33 Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 6 of 10
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Office Depot INV 303007849001 05/30/2023 INV 303007849001 01-150-57200-0000-1 124.78 Office Depot INV 308289650001 05/31/2023 INV 308289650001 01-105-57200-0000-1 226.22 Office Depot INV 308888301001 05/31/2023 INV 308888301001 01-110-57200-0000-1 135.46 Office Depot INV 310226388001 06/07/2023 INV 310226388001 Office Sup… 30-500-57200-0000-1 49.53 Office Depot INV 310226388001 06/07/2023 INV 310226388001 Office Sup… 31-505-57200-0000-1 49.53 Office Depot INV 310226388001 06/07/2023 INV 310226388001 Office Sup… 32-510-57200-0000-1 66.05 Office Depot INV 313195862001 06/07/2023 INV 313195862001 01-175-57200-0000-1 64.76 Office Depot INV 313195862002 06/07/2023 INV 313195862002 Grants Su… 01-175-57200-0000-1 4.30 Office Depot INV 314496690001 06/07/2023 INV 314496690001 Departme… 01-105-57200-0000-1 1.82 Office Depot INV 314496690001 06/07/2023 INV 314496690001 Departme… 01-110-57200-0000-1 41.83 Office Depot INV 314496690001 06/07/2023 INV 314496690001 Departme… 01-160-57200-0000-1 27.46 Vendor Office Depot - Office Depot Total: 1,194.81
Vendor: Pace Analytical Serv - Pace Analytical Services, LLC Pace Analytical Services, LLC INV B476440 06/07/2023 INV B476440 Bacteriological-… 32-510-58200-0000-1 259.40 Vendor Pace Analytical Serv - Pace Analytical Services, LLC Total: 259.40 Vendor: Pre-Paid Legal - Pre-Paid Legal
Pre-Paid Legal INV0024010 06/01/2023 Pre-Paid Legal 01-22500-0000-1 24.90 Vendor Pre-Paid Legal - Pre-Paid Legal Total: 24.90
Vendor: R&F Disposal - R&F Disposal
R&F Disposal INV 05312 06/07/2023 R&F May 2023 INV 05312 McF…01-180-58050-0000-1 93.72 R&F Disposal INV 346526 06/07/2023 R&F May 2023 INV 346526 Ci… 01-180-58050-0000-1 100.00 R&F Disposal INV 05313 06/07/2023 R&F May 2023 INV 05313 Se… 30-500-58050-0000-1 143.56 R&F Disposal INV 05314 06/07/2023 R&f May 2023 INV 05314 Blan…01-180-58050-0000-1 143.56 R&F Disposal INV 05315 06/07/2023 R&F May 2023 INV 05315 3yd… 01-155-58050-0000-1 143.56 R&F Disposal INV 05316 06/07/2023 R&F May 2023 INV 05316 Poli… 01-150-52200-0000-1 107.32 R&F Disposal INV 345666 06/07/2023 R&F May 2023 INV 345666 Ro…01-180-58050-0000-1 201.50 R&F Disposal INV0024061 06/08/2023 May 2023 RF Garbage Fees 01-100-41300-0000-1 -4,060.11 R&F Disposal INV0024061 06/08/2023 May 2023 RF Garbage Fees 31-505-42340-0000-1 -2,166.75 R&F Disposal INV0024061 06/08/2023 May 2023 RF Garbage Fees 31-505-52400-0000-1 81,202.28 R&F Disposal INV0024062 06/08/2023 May 2023 RF Recycling Fees 31-505-52500-0000-1 11,179.33 R&F Disposal INV0024063 06/08/2023 May 2023 RF Organic Fees 31-505-52400-0000-1 2,128.82 Vendor R&F Disposal - R&F Disposal Total: 89,216.79
Vendor: Roto Rooter - Roto Rooter
Roto Rooter INV 739946895 06/07/2023 INV 739946895 Sewer Blocka… 30-500-56410-0000-1 1,800.00 Vendor Roto Rooter - Roto Rooter Total: 1,800.00
Vendor: SECURE SYSTEMS - SECURE SYSTEMS
SECURE SYSTEMS INV R257332 06/07/2023 INV R257332 Monitoring Rad… 01-150-52200-0000-1 35.54 SECURE SYSTEMS INV R257332 06/07/2023 INV R257332 Monitoring Rad… 01-185-52200-0000-1 78.38 SECURE SYSTEMS INV R257332 06/07/2023 INV R257332 Monitoring Rad… 01-190-52200-0000-1 111.54 SECURE SYSTEMS INV R257332 06/07/2023 INV R257332 Monitoring Rad… 30-500-52200-0000-1 65.83 SECURE SYSTEMS INV R257332 06/07/2023 INV R257332 Monitoring Rad… 32-510-52200-0000-1 28.71 Vendor SECURE SYSTEMS - SECURE SYSTEMS Total: 320.00
Vendor: Spectrum - Spectrum
Spectrum 167738401031423 05/30/2023 167738401031423 01-190-57800-0000-1 32.64 Spectrum INV 167738401051423 05/30/2023 INV 167738401051423 01-190-57800-0000-1 97.00 Vendor Spectrum - Spectrum Total: 129.64
Vendor: Stockdale Aire, Inc. - Stockdale Aire, Inc.

Stockdale Aire, Inc. INV l-85811-1 06/07/2023 INV l-85811-1 Call out Service …30-500-56410-0000-1 1,591.15 Stockdale Aire, Inc. INV l-87134-1 06/07/2023 INV l-87134-1 Call out Service …30-500-56410-0000-1 251.05 Vendor Stockdale Aire, Inc. - Stockdale Aire, Inc. Total: 1,842.20 Vendor: Telstar Instruments - Telstar Instruments
Telstar Instruments INV 115958 06/07/2023 INV 115958 Hours,Tools,Fuel … 30-500-56410-0000-1 972.25 Vendor Telstar Instruments - Telstar Instruments Total: 972.25 Vendor: Teresa Mendez - Teresa Mendez
Teresa Mendez INV0024053 06/07/2023 Deposit Refund for Veteran Ha…01-24000-0000-1 350.00 Vendor Teresa Mendez - Teresa Mendez Total: 350.00
Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 7 of 10
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Criscom Public Relat - The Criscom Company
The Criscom Company INV 271106 06/07/2023 INV 271106 Grants Research … 01-175-52200-0000-1 4,500.00 Vendor Criscom Public Relat - The Criscom Company Total: 4,500.00 Vendor: Troy Construction In - Troy Construction Inc.

Troy Construction Inc. INV0023952 05/30/2023 Troy Construction Inc. Fire Hy… 32-24000-0000-1 650.00 Troy Construction Inc. INV0023952 05/30/2023 Troy Construction Inc. Fire Hy… 32-510-42150-0000-1 -67.28 Vendor Troy Construction In - Troy Construction Inc. Total: 582.72 Vendor: Ultrex Business - Ultrex Business
Ultrex Business INV 3775541 05/30/2023 INV 3775541 Contract Services 01-150-52200-0000-1 167.19 Vendor Ultrex Business - Ultrex Business Total: 167.19
Vendor: WestAir - WestAir Gases & Equipment, Inc.

WestAir Gases & Equipment, I…INV 0080518356 06/07/2023 INV 0080518356 WESTAIR 05… 30-500-53800-0000-1 96.48 Vendor WestAir - WestAir Gases & Equipment, Inc. Total: 96.48 Vendor: Witcher Electric - Witcher Electric
Witcher Electric INV 39452AA 06/07/2023 INV 39452AA Waste Water Fac…30-500-56410-0000-1 1,849.56 Vendor Witcher Electric - Witcher Electric Total: 1,849.56 Grand Total: 393,787.99
Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 8 of 10
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 114,690.09
20 - LIGHTING & LANDSCAPING-DISTRICT 1 7,615.84
26 - MISCELLANEOUS GRANTS 119,165.22
30 - SEWER 40,107.45
31 - REFUSE/RECYCLING 96,856.33
32 - WATER 12,307.52
34 - PUBLIC TRANSPORTATION 3,045.54
Grand Total: 393,787.99
Account Summary
Account Number Account Name Payment Amount
01-100-41300-0000-1 Franchise Fees -4,060.11
01-105-52000-0000-1 Conferences/Meetings/T… 427.92
01-105-52200-0000-1 Contract Services 600.00
01-105-54000-0000-1 Fuel 12.37
01-105-56000-0000-1 Professional Services - O… 6,870.63 01-105-57200-0000-1 Supplies - Office 228.04
01-105-57800-0000-1 Telephone & Communic… 8.74
01-110-52000-0000-1 Conferences/Meetings/T… 1,150.35
01-110-54000-0000-1 Fuel 83.03
01-110-57200-0000-1 Supplies - Office 177.29
01-110-57800-0000-1 Telephone & Communic… 27.32
01-115-54000-0000-1 Fuel 76.48
01-115-57800-0000-1 Telephone & Communic… 30.60
01-130-52200-0000-1 Contract Services 441.93
01-130-54800-0000-1 Maintenance Agreements 615.82
01-130-56050-0000-1 Accounting/Auditing Ser… 7,646.60
01-130-56100-0000-1 Legal Services 20,072.50
01-140-54000-0000-1 Fuel 12.37
01-140-57800-0000-1 Telephone & Communic… 30.60
01-150-52200-0000-1 Contract Services 917.52
01-150-54000-0000-1 Fuel 4,771.25
01-150-56600-0000-1 Repairs & Maintenance -… 2,493.32
01-150-57200-0000-1 Supplies - Office 377.65
01-150-57800-0000-1 Telephone & Communic… 262.25
01-155-51100-0000-1 Animal Disposal 220.50
01-155-54000-0000-1 Fuel 190.82
01-155-57800-0000-1 Telephone & Communic… 8.74
01-155-58050-0000-1 Utilities Other 143.56
01-160-54000-0000-1 Fuel 63.36
01-160-57200-0000-1 Supplies - Office 27.46
01-160-57800-0000-1 Telephone & Communic… 8.74
01-165-57800-0000-1 Telephone & Communic… 24.69
01-175-52200-0000-1 Contract Services 4,500.00
01-175-54000-0000-1 Fuel 6.55
01-175-57200-0000-1 Supplies - Office 69.06
01-175-57800-0000-1 Telephone & Communic… 30.60
01-180-51800-0000-1 Clothing Allowance 147.16
01-180-54000-0000-1 Fuel 763.29
01-180-57800-0000-1 Telephone & Communic… 36.50
01-180-58050-0000-1 Utilities Other 538.78
01-185-52200-0000-1 Contract Services 78.38
01-185-57800-0000-1 Telephone & Communic… 91.72
01-190-52200-0000-1 Contract Services 111.54
01-190-57800-0000-1 Telephone & Communic… 129.64
01-20800-0000-1 Pension Payable 10,351.54
01-22050-0000-1 Federal Withholding Pay… 3,645.87
Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 9 of 10
Account Summary
Account Number Account Name Payment Amount
01-22100-0000-1 FICA Payable 7,689.22
01-22150-0000-1 Medicare Payable 1,798.26
01-22200-0000-1 State Withholding Payab… 1,843.35
01-22250-0000-1 SUTA Payable 184.42
01-22275-0000-1 ETT Payable 4.62
01-22350-0000-1 Garnishments 150.00
01-22500-0000-1 Pre-Paid Legal 24.90
01-22700-0000-1 Disablity LTD 227.63
01-22800-0000-1 Accident 19.34
01-22900-0000-1 Life 131.64
01-22950-0000-1 Cancer-American Fidelity 13.53
01-24000-0000-1 Deposits 350.00
01-24600-8207-1 Deferred Revenue - McF… 2,500.00
01-310-52200-0000-1 Contract Services 35,290.21
20-200-51800-0000-1 Clothing Allowance 13.44
20-200-52200-0000-1 Contract Services 7,263.44
20-200-54000-0000-1 Fuel 254.19
20-200-57400-0000-1 Supplies - Operating 84.11
20-200-57800-0000-1 Telephone & Communic… 0.66
26-110-53100-8550-1 Grant Expenditure - ARP… 119,165.22 30-20800-0000-1 Pension Payable 18.33
30-22050-0000-1 Federal Withholding Pay… 11.88
30-22100-0000-1 FICA Payable 22.76
30-22150-0000-1 Medicare Payable 5.32
30-22200-0000-1 State Withholding Payab… 5.08
30-500-51800-0000-1 Clothing Allowance 50.41
30-500-52200-0000-1 Contract Services 297.52
30-500-53800-0000-1 Equipment Rental 96.48
30-500-54000-0000-1 Fuel 477.04
30-500-55600-0000-1 Postage 592.71
30-500-56050-0000-1 Accounting/Auditing Ser… 7,646.60
30-500-56410-0000-1 Repairs & Maintenance … 28,439.19
30-500-57200-0000-1 Supplies - Office 94.59
30-500-57400-0000-1 Supplies - Operating 2,050.17
30-500-57800-0000-1 Telephone & Communic… 155.81
30-500-58050-0000-1 Utilities Other 143.56
31-505-42340-0000-1 Administration Fee -2,166.75
31-505-52200-0000-1 Contract Services 231.69
31-505-52400-0000-1 Contract Services - Refus… 83,331.10 31-505-52500-0000-1 Contract Services - Recyc… 11,179.33 31-505-55600-0000-1 Postage 592.71
31-505-56050-0000-1 Accounting/Auditing Ser… 3,529.20
31-505-57200-0000-1 Supplies - Office 94.59
31-505-57800-0000-1 Telephone & Communic… 64.46
32-20800-0000-1 Pension Payable 18.34
32-22050-0000-1 Federal Withholding Pay… 11.86
32-22100-0000-1 FICA Payable 22.72
32-22150-0000-1 Medicare Payable 5.32
32-22200-0000-1 State Withholding Payab… 5.10
32-24000-0000-1 Deposits 1,300.00
32-510-42150-0000-1 Water Sales -235.34
32-510-51800-0000-1 Clothing Allowance 16.14
32-510-52200-0000-1 Contract Services 1,868.06
32-510-54000-0000-1 Fuel 190.82
32-510-55600-0000-1 Postage 594.49
32-510-56050-0000-1 Accounting/Auditing Ser… 7,940.70
32-510-57200-0000-1 Supplies - Office 126.13
32-510-57800-0000-1 Telephone & Communic… 183.78
Expense Approval Report Payment Dates: 5/31/2023 - 6/13/2023 6/16/2023 3:02:58 PM Page 10 of 10
Account Summary
Account Number Account Name Payment Amount
32-510-58200-0000-1 Water/Soil/Other Analys… 259.40
34-520-54000-0000-1 Fuel 381.64
34-520-56050-0000-1 Accounting/Auditing Ser… 2,646.90
34-520-56600-0000-1 Repairs & Maintenance -… 17.00
Grand Total: 393,787.99
Project Account Summary
Project Account Key Payment Amount
**None** 393,787.99
Grand Total: 393,787.99

REGULAR CITY COUNCIL MINUTES

IN PERSON MEETING
June 08, 2023

MCFARLAND CITY COUNCIL

MCFARLAND SUCCESSOR AGENCY

MCFARLAND PUBLIC FINANCE AUTHORITY

MCFARLAND IMPROVEMENT AUTHORITY

MCFARLAND PARKING AUTHORITY

CALL TO ORDER
Mayor S. Ayon called the meeting to order at 6:00 p.m.

ROLL CALL
Councilmembers Present: Mayor S. Ayon, Vice Mayor Cano, Councilmember Gonzalez, Councilmember Pérez.

Councilmembers Absent: Councilmember A. Ayon

OFFICIALS PRESENT
City Manager Williams, Chief of Police Knox, City Attorney Hodges, Community Development Director Paul Saldana, Finance Director Viramontes, Human Resources Director McCuan, City Clerk Alvarado Officials Absent: Interim Public Works Director Jacobs

INVOCATION
Councilmember Pérez

PLEDGE OF ALLEGIANCE
Councilmember Gonzalez

PET OF THE WEEK
Is a feature that highlights a pet available for adoption from the McFarland Animal Shelter.

Chief of Police Knox presented the futured pet of the week to City Council Members and the Community.

He informed the community that this dog was available for immediate adoption.

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Certificate of Recognition – McFarland Police Department Cadet E. Gomez - Certificate -Picture Chief of Police Knox said a few words in regard to the McFarland Cadet program and welcomed Cadet Gomez into the program.

Cadet Gomez’s mother was present to pin his badge.

Mayor S. Ayon presented a certificate of recognition to Cadet Edgar Gomez and welcomed him to the City of McFarland Police Department Cadet Program.

PUBLIC COMMENTS
Opened: 6:11 p.m. No comments from the public were presented. Closed

DEPARTMENTAL REPORTS

2. McFarland Police Department, Chief Brian Knox- Flock Cameras Chief Knox informed City Council and Community on the productivity of the Flock Cameras installed around the city.

CONSENT AGENDA

3. Approval of Expense Report in the Amount of $149,639.79 from May 17, 2023 to May 30, 2023.

4. Approval of Payroll Report for the Month of April 2023 in the Amount of $374,380.51.

5. Approval of May 24, 2023, Special Meeting Minutes.

6. Approval of May 25, 2023 Special Meeting Minutes.

7. Approval of June 01, 2023 Special Meeting Minutes.

Public Comments: None
Motion was made by: Councilmember Pérez to approve the entire consent agenda; 2nd by: Vice Mayor Cano.

ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus

PUBLIC HEARINGS
None

ADMINISTRATIVE AGENDA

8. Motion was made by: Vice Mayor Cano to approve resolution No.2023-0070, A RESOLUTION

OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING FUNDS FROM

THE CITYS COMMUNITY GRANTS PROGRAM TO THE MCFARLAND FESTIVAL COMMIITTEE. 2nd by: Councilmember Gonzalez.

Public Comments: Mayela Bujanda- Medina
ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus

9. Motion was made by: Councilmember Perez to approve resolution No.2023-0073, A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING

AN ADDITIONAL ALLOCATION OF FUNDS FROM THE GENERAL FUND FOR

PROFESSIONAL SERVICES FOR DEVELOPMENTS SHERWOOD APARTMENT, ELMO HWY MEDICAL OFFICE, AND TRACT 7393; 2nd by: Vice Mayor Cano.

Public Comments: Ron Woods
ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus

10. Motion was made by: Councilmember Gonzalez to approve resolution No. 2023-0074, A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, AUTHORIZING REALLOCATION OF FUNDS FOR ANIMAL CONTROL GRANT; 2nd by:

Vice Mayor Cano.

Public Comments: None
ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus

11. Motion was made by: Councilmember Pérez to approve resolution No. 2023-0071, A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND AUTHORIZING

THE EXECUTION AND DELIVERY BY THE CITY OF AN INDENTURE OF TRUST, A

BOND PURCHASE CONTRACT AND AN ESCROW AGREEMENT IN CONNECTION

WITH THE ISSUANCE OF WATER AND WASTEWATER REVENUE REFUNDING BONDS, SERIES 2023, APPROVING THE ISSUANCE OF SUCH BONDS IN AN AGGREGATE PRINCIPAL AMOUNT OF NOT TO EXCEED $6,000,000 AND

AUTHORIZING THE EXECUTION OF NECESSARY DOCUMENTS AND CERTIFICATES AND RELATED ACTIONS; 2nd by: Vice Mayor Cano.

Saff report was presented, and questions and answers session opened.

Public Comments: None
Councilmember Comments: Mayor Ayon thanked Superintendent Aaron Resendez for referring the City to Stradling Law Firm in essence helping the city save money on the 2010 Bonds. He thanked the School District for caring for the community and helping the city succeed.

ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus
Regular City Council Meeting Suspended at 6:39 p.m.

MCFARLAND PUBLIC FINANCE AUTHORITY
Chairman S. Ayon opened the McFarland Public Finance Authority Meeting at 6:39 p.m.

12. Motion was made by: Vice Chairman Cano to approve Resolution No. PFA-2023-0072 A

RESOLUTION OF THE BOARD OF DIRECTORS OF THE MCFARLAND PUBLIC

FINANCING AUTHORITY AUTHORIZING THE EXECUTION AND DELIVERY BY THE

AUTHORITY OF AN ESCROW AGREEMENT IN CONNECTION WITH THE REFUNDING OF THE AUTHORITY’S REVENUE BONDS, 2010 SERIES A (WATER AND

WASTEWATER FINANCING PROJECTS) AND AUTHORIZING THE EXECUTION OF NECESSARY DOCUMENTS AND CERTIFICATES AND RELATED ACTIONS; 2nd by:

Board Member Pérez.

Public Comments: None
Board Member Comments: Chairman Ayon asked what the 2010 bonds were intended for.

Finance Director Viramontes responded for water and wastewater projects.

ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus
Chairman S. Ayon closed the McFarland Public Finance Authority meeting at 6:41 p.m. and reconvened to the Regular City Council Meeting.

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Kern Council of Governments (KCOG) Mayor Ayon- Meeting next week. b. Kern Economic Development Corp. (KEDC) Mayor Ayon- Meeting on the 22nd. c. Kern Local Agency Formation Commission (LAFCO) Mayor Ayon- Suspended until next month. d. Delano Mosquito Abatement District (DMAD) Vice Mayor Cano- Meeting next Thursday.

Informed the community to reach out to the Delano Mosquito Abatement for any mosquito issues.
e. Poso Creek (IRWMP) Councilmember Gonzalez- Meeting Cancelled f. San Joaquin Valley Air Pollution Control District (SJV) Councilmember Ayon – Absent g. Public Policy and Finance Committee -Mayor Ayon requested meeting for Thursday. h. Public Safety Committee- Mayor Ayon requested meeting for Thursday. i. Quality of Life Committee- Councilmember Gonzalez – Meeting was held yesterday discussed the ethnicization of dog in the animal shelter and forming a citizens committee. j. Cannabis Committee – Mayor Ayon – Nothing to report.

COUNCIL STATEMENTS AND REPORTS
Council Member Gonzalez- Thanked the public for attending the meeting.

Council Member Pérez- Thanked the public for attending the meeting.

Vice Mayor Cano- Thanked the public for their attendance and city staff for their hard work. He thanked the Finance Department and the Police Department.

Mayor Ayon – Stated that the city would like to help assist with the 4th of July event but in a safe and secure manner. He thanked the Police Department and expressed his support for city staff in continuing their education and certifications. He encouraged them to keep working hard.

CLOSED SESSION
None
ADJOURNMENT: 6:47 p.m.

Motion was made by: Councilmember Pérez to Adjourn Meeting; 2nd by: Vice Mayor Cano.

ROLL CALL VOTE: 4/0
AYES: S. Ayon, R. Cano, A. Gonzalez, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: A. Ayon
Full consensus
Full consensus 6:47 p.m.
__________________________
Francisca Alvarado, City Clerk
1 | Page

CITY OF MCFARLAND

STAFF REPORT
TO: Honorable Mayor and City Council Members
FROM: Kenny Williams, City Manager
Diego Viramontes, Finance Director
DATE: June 22, 2023
SUBJECT: Report, Discuss, and Possible Approval of resolution No. 2023- 0076 A Resolution of the City Council of the City of McFarland Approving the Annual Appropriations Limit for Fiscal Year 2023-24.

SUMMARY:

Under the Gann Spending-Limitation Initiative (Article XIII B of the State Constitution) adopted as Proposition 4 in June 1979 (and subsequently modified by Proposition 111 in June 1990), the City is required to annually adopt a resolution setting an appropriations limit for the upcoming fiscal year. For 2023-2024, the City's appropriations subject to limitation are about $3.4 million, which is far less than the calculated limit of $19.4 million.

Background and Key Concepts
The Gann Spending-Limitation Initiative provides for the limitation of state and local government appropriations. As discussed in the following summary of the major provisions of the Gann Initiative and Proposition 111 modifications, the Gann Initiative is actually a limitation on tax revenues rather than a direct limitation on appropriations.

1. Appropriations subject to limitation may not exceed appropriations made in 1978-79 except as adjusted for increases in the cost of living, population and service responsibility transfers.

2. Appropriations financed through service fees (to the degree that they do not exceed the cost of performing the service), grant programs, fines and forfeitures, and other specified "rì.orì-tax" sources are not subject to the appropriations limit. Additionally, appropriations for long-term indebtedness incurred prior to 1978-79, debt service on qualified capital outlays beginning in 1990-9I, qualified capital outlays in excess of $100,000 and increased costs as a result of federally mandated programs, are also excluded from the limit.

Essentially, with the exception of major capital-related expenditures, only appropriations funded through tax revenues are subject to limitation.

3. For the purpose of identifying "proceeds from taxes" under the Gann Initiative, state 2 | Page
subventions that are unrestricted as to their use are considered to be tax sources. On the other hand, the use of subventions like gas tax and transportation development act funds is restricted by the State, and as such, is classified as non-tax sources.

4. Under the original Gann Initiative, all proceeds from taxes received in excess of the appropriations limit were required to be returned through refunds or revisions in tax rates and fee schedules within the next two fiscal years; or voter approval to increase the appropriations limit was required. Proposition 111 provides a one-year carryover feature to determine excess revenues under which refunds can be avoided if in the subsequent year the City is below the limit by the amount of the prior year excess. Any voter-approved increase to the appropriations limit cannot exceed four years.

5. Originally, the Gann Initiative was self-executing, requiring no formal review; however, Proposition 111 requires that the annual calculation be reviewed as part of the annual financial audit.

6. Major concepts in implementing the Gann Initiative as modified by Proposition 111 include: appropriations funded through tax sources are subject to the limit, not actual expenditures; and any excess of actual tax revenues over the appropriations limit, not actual expenditures or appropriations, are subject to refund.

Adjustment Factors
The annual adjustment factors for changes in population and cost of living for the appropriations limit calculation must be selected by a recorded vote of the Council, and include the following:

1. Population. Based on data provided annually by the State Department of Finance, cities may annually choose either the growth in their city's or the county's population.

For this year's calculation, the City's population growth factor of -.82% (which was lower than the County's factor of 0.07%) is the recommended adjustment factor.

2. Cost of living. Local governments may annually choose either the percentage change in California per capita personal income or the percentage change in their jurisdiction's assessed valuation that is attributable to non-residential new construction.

For this year's calculation, due to delays in obtaining the assessed valuations from the Kern County Assessor Office, the percentage change in California per capita personal income is the recommended adjustment factor at 4.44%.

Calculation Summary
The City’s appropriations limit for 2023-24 is $19,441,456 calculated as follows:
3 | Page
FINANCIAL IMPACT:

There is no negative fiscal impact resulting from adoption of the City’s 2023-24 appropriations limit..

RECOMMENDATION:

Staff recommends the City Council discuss and possibly adopt the attached resolution establishing the City’s 2023-24 Appropriations Limit.

ATTACHMENT:

1. Resolution No. 2023-0076

RESOLUTION NO. 2023-0076

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND

APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2023-24
WHEREAS, the voters of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and WHEREAS, Article XIIIB provides that the appropriations limit for Fiscal Year 2023-24 is to be calculated by adjusting the base year appropriations of Fiscal Year 1978-1979 for changes in the per capita cost-of-living and population; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2023-24; and WHEREAS, pursuant to California Government Code Section 7910, the documentation provided by the Finance Director upon which the determination and establishment of this resolution is based and is on file with and available for public inspection in the office of the City Clerk for fifteen (15) days prior to the date of adoption of this resolution.

WHEREAS, the appropriation limit of $19,441,456 exceeds the proceeds from taxes, estimated in the amount of approximately $3,399,704 for FY23-24. Therefore, the City of McFarland shall be in compliance with the provisions of Article XIII B of the Constitution of the State of California.

WHEREAS, documentation used in the determination of the appropriations was made available 15 days prior to the adoption of this resolution by the City Council and is available to the public upon request at the City Manager’s Office, City Hall, 401 W. Kern Avenue, McFarland, CA 93250.

NOW THEREFORE BE IT RESOLVED, by the City Council of the City of McFarland that the Appropriations Limit for Fiscal Year 2023-24 is $19,441,456.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on the 22 day of June, 2023 by the following vote:

AYE NO ABSENT ABSTAIN
Saul Ayon
Ricardo Cano
Amador Ayon
Maria T. Perez
Anita Gonzalez
ATTEST:
_________________________
Francisca Alvarado, City Clerk

CITY OF MCFARLAND:
____________________________________
Saul Ayon, Mayor
I, Francisca Alvarado, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein. _____________________________
Francisca Alvarado, City Clerk
1 | Page

CITY OF MCFARLAND

STAFF REPORT
TO: Honorable Mayor and City Council Members
FROM: Kenny Williams, City Manager
Diego Viramontes, Finance Director
DATE: June 22, 2023
SUBJECT: Report, Discuss, and Possible Approval of resolution No. 2023- 0077 A Resolution of the City Council of the City of McFarland Approving the City’s annual operating budget for the fiscal year 2023-24 and 2023-28 Capital Improvement Program.

SUMMARY:

I am pleased to present to you the proposed Annual Operating Budget and Capital Improvement Program (CIP) for Fiscal Year 2023-2024. The Fiscal Year 2023-2024 budget of the City of McFarland is a testament to our unwavering commitment to fiscal responsibility, addressing the major needs of our community, and progressing towards a sustainable future.

This commitment was amply demonstrated during the challenging Fiscal Year 2022-23, when we navigated the aftermath of past administrative issues. We managed to catch up on two years' worth of delinquent audits and one year of a delinquent budget, a significant accomplishment that paved the way for improved financial management. We were also able to adopt the Fiscal Year 2023-24 budget on time, despite these constraints.

Further, we confronted the issue of major capital project budget overruns that have put significant pressure on our general fund. We embarked on a comprehensive review of these projects, implemented tighter controls to prevent future overruns, and made difficult decisions to bring our finances back into balance.

These challenges did not deter us from putting together a robust action plan aimed at addressing the current and future needs of the community. We are prepared to tackle these issues head-on, prioritizing the efficient use of resources and long-term sustainability.

The proposed Annual Operating Budget is balanced, but we are mindful of some fiscal constraints due to increased cost pressures relating to the City’s bond payments, escalating healthcare costs, the conclusion of the COPS grant, and the rise in fire services contract costs from Kern County.

The passage of Measure M and O has been crucial in bolstering our city's financial health, but we recognize that these measures alone cannot ensure long-term sustainability. We must also be 2 | Page
proactive in expanding our city's commercial, residential, and industrial footprint. Such growth not only increases our tax base, thus securing more revenue, but also attracts new residents and businesses, fostering a vibrant, thriving community. The future of McFarland relies on our ability to balance current needs with ambitious growth strategies.

Among our top priorities is public safety, a cornerstone of a thriving community. In acknowledging this, our staff and City Council have been dedicated to securing funding for crucial improvements in this area. We have recognized that our current police station is inadequate for the scale of our operations. With the growth of our city and the increasing complexities of modern law enforcement, our police department needs a new station equipped with modern amenities that will allow our officers to effectively serve and protect our community.

Moreover, we have recognized that our City's roads are in dire need of reconstruction.

Infrastructure that effectively connects our City is vital to our growth and prosperity. To this end, the staff and City Council have been tirelessly working towards securing funding for several major road reconstruction projects as outlined in the Capital Improvement Program (CIP) section. These projects aim to rejuvenate our City's roads, making them safer and more efficient for our residents.

In addition to this, we have invested in a pavement management system that includes allocating funds towards asphalt rejuvenation using maltene replacement technology (MRT). There are several benefits of MRT. First, it can double or even triple the lifespan of our roads, reducing the need for expensive and disruptive repaving projects. Second, it is a more environmentally friendly solution, as it reduces the need for new materials and the associated energy consumption and carbon emissions. Lastly, it offers a cost-effective way to maintain our roads, allowing us to allocate our resources to other critical needs within our city.

GENERAL FUND OVERVIEW
The General Fund, our City's primary operating fund, is designed to be the financial resource for most of the services provided by the city. These services range from public safety and public works to parks and community services. Given its essential role, maintaining a balanced General Fund is crucial to ensuring the uninterrupted provision of these vital services.

Currently, our General Fund is balanced due to one-time funding from the American Rescue Plan Act Funds. However, we must also explore more aggressive approaches to increasing our revenue sources and reviewing operational efficiencies for the long-term health of the fund.

Further, the passage of Measures M and O is a testament to our community's commitment to our City's fiscal sustainability. However, we must look beyond these measures towards commercial, residential, and industrial development as sources of sustainable revenue for our City.

Our City also faces significant infrastructure needs that include upgrading, replacing, and expanding our roads to better prepare for anticipated growth. The dire need for a new police station and an emergency operations center to respond to natural disasters such as flooding, given our 3 | Page
location in a flood zone, cannot be overemphasized. Rest assured, our City staff and Council are relentlessly pursuing all avenues to secure the necessary funding for these major projects.

ENTERPRISE FUNDS OVERVIEW
Enterprise funds are established for operations that offer services to the public on a user charge basis, much like private business enterprises. These include our water, sewer, refuse, and transit services, which are critical for the daily functioning and health of our city. Ensuring that the costs of providing these services can be recovered through user charges is key to maintaining the balance and effectiveness of these funds.

Our major enterprise funds – the sewer and water funds – are facing significant fiscal challenges in aligning revenues with the necessary operating and capital costs in providing these essential services. Addressing these fiscal challenges requires strategic action, and our staff and City Council are doing precisely that.
4 | Page
We have been actively pursuing all possible avenues of funding for these crucial areas. Efforts include requesting financial assistance from the State Water Resources Control Board and actively engaging with our local, state, and federal representatives to solicit their support. Our determined and persistent advocacy for our city's needs demonstrates our commitment to ensuring the continued delivery of these essential services to our residents.

CAPITAL IMPROVEMENT PROGRAM (CIP)
The Capital Improvement Program represents our city's strategic blueprint for infrastructure enhancement and development. This ambitious program outlines our priorities for improvements not only for Fiscal Year 2023-2024 but also for the following four years.

Several significant projects outlined in our CIP reflect the comprehensive approach we are taking to improve the city's infrastructure. These include the construction of a new police station, major road reconstruction projects, and significant improvements to our water and sewer systems.

1. New Police Station ($10 Million): A new, modern facility is essential for our law enforcement to effectively meet the evolving needs of our city. This project is a priority, given the importance of public safety in our community.

2. Road Reconstruction ($4.7 Million): Several key road reconstruction projects are part of our commitment to improving and maintaining the city's infrastructure. These projects, in conjunction with our innovative pavement management system featuring maltene replacement technology, will enhance the safety, efficiency, and lifespan of our roads.

3. Water and Sewer System Improvements ($48.2 Million): Essential for the daily life and health of our city, upgrades to our water and sewer systems are a critical component of our infrastructure efforts. Through strong advocacy for state and federal assistance, we aim to secure funding to meet these needs.

These capital projects are not just improvements; they are investments in the future of McFarland.

They aim to enhance the wellbeing of our residents, contribute to our city's growth, and ensure the long-term sustainability of our community.
5 | Page
Next Steps
With Council adoption of the Fiscal Year 2023-24 Budget, staff will prepare and distribute a final, bound version. Along with printed distribution, the Budget will also be published on the City’s website.

FINANCIAL IMPACT:

Proposed citywide appropriations for fiscal year 2023-24 are $20,059,325.

RECOMMENDATION:

Staff recommends that the City Council:

1. Approve and adopt the proposed annual operating budget for the fiscal year 2023-2024.

2. Approve and adopt the 2023-2028 Capital Improvement Program.

ATTACHMENT:

1. Fiscal Year 2023-24 Budget Highlights

2. City of McFarland Annual Operating Budget and Capital Improvement Program for Fiscal Year 2023-24

3. Resolution No. 2023-0077
1957
Tradition • Unity • E xcellence
mcfarlandcity.org

CITY OF MCFARLAND
Preliminary Annual Operating Budget
& Capital Improvement Program
Fiscal Year2023-2024
Fiscal Year
2023-2024
Table of Contents
CITY OF MCFARLAND 1957
Tradition • Unity • E xcellence
C. FUND FINANCIAL SCHEDULES
General Fund
Revenues, Expenditures, and Changes in Fund Balance...........................................................................................34 General Fund Expenditures by Function and Type Pie Chart.....................................................................................35 General Fund Revenues Pie Chart..........................................................................................................................36 General Fund Revenue and Expenditures Trends: 2020-21 to 2023-24.....................................................................37 General Fund Revenue Detail................................................................................................................................38 General Fund Expenditure Detail...........................................................................................................................39 Amercian Rescue Plan Act (ARPA)..........................................................................................................................48 General Fund Revenues & Expenditures by Department/Division Support Services
City Council....................................................................................................................................................51 City Administration.........................................................................................................................................57 City Clerk......................................................................................................................................................62 Human Resources/Risk Management.................................................................................................................67 Finance/Accounting.......................................................................................................................................72 Non-Departmental..........................................................................................................................................77 Management Information Systems.....................................................................................................................81 Community Development
Planning.........................................................................................................................................................86 Building Inspection.........................................................................................................................................92 Grant Administration.......................................................................................................................................97 Public Safety
Police Services..............................................................................................................................................103 Animal Control Services.................................................................................................................................109 Code Compliance..........................................................................................................................................114 Public Works
Streets.........................................................................................................................................................120 Facilites Maintenance...................................................................................................................................125 Community Center.........................................................................................................................................130 A. INTRODUCTION
B. CITYWIDE FINANCIAL SUMMARY
Mission and vision.................................................................................................................................................01 McFarland's History..............................................................................................................................................02 Community Profile................................................................................................................................................03 City Council.........................................................................................................................................................04 Organizational Chart............................................................................................................................................05 Budget Message...................................................................................................................................................06 Budget and Fiscal Policies.....................................................................................................................................13 Guide to Reading and Understanding the Budget...................................................................................................25 All Funds Combined: Revenues, Expenditures and Changes in Fund Balance.............................................................29 Appropriations by Department and Fund................................................................................................................30 Expenditures by Fund Type Pie Chart......................................................................................................................31 Revenues by Fund Type Pie Chart...........................................................................................................................31 Five Year Capital Improvement Pie Chart...............................................................................................................32 Table of Contents
CITY OF MCFARLAND 1957
Tradition • Unity • E xcellence
D. CAPITAL IMPROVEMENT PROGRAM (CIP)
E. STAFFING
F. APPENDIX
Overview............................................................................................................................................................209 CIP Expenditure Summary by Funding Source and Category...................................................................................210 CIP Project Descriptions......................................................................................................................................214 Position and Salary Range List.............................................................................................................................246 Salary & Benefits Distribution Recap....................................................................................................................247 Full-Time Equivalent Positions.............................................................................................................................248 Budget Calendar................................................................................................................................................253 Appropriations Limit...........................................................................................................................................254 Glossary............................................................................................................................................................255 Budget Resolutions.............................................................................................................................................262 Special Revenue Funds
Transporation Development Act Fund...................................................................................................................136 Lighting & Landscaping Assessment Districts Fund................................................................................................140 Community Facilities Districts Fund.....................................................................................................................145 Gas Tax Fund.....................................................................................................................................................149 Road Maintenance and Rehab (SB1) ....................................................................................................................153 COPS Grant.......................................................................................................................................................157 Development Impact Fees....................................................................................................................................161 Miscellaneous Grants..........................................................................................................................................165 CALHOME Grant.................................................................................................................................................169 Community Development Block Grant...................................................................................................................173 Measure M Sales Tax...........................................................................................................................................179 Enterprise Funds
Sewer Fund........................................................................................................................................................182 Refuse and Recycling Fund..................................................................................................................................188 Water Fund........................................................................................................................................................192 Public Transportation Fund..................................................................................................................................198 Trust & Agency Funds
McFarland Improvement Authority Fund...............................................................................................................204 Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Mission and Vision

MISSION
1957
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"Advance a model of professionalism that ensures the
delivery of high quality products and services, continuously improves efficiency and removes barriers for future
development."

CORE VALUES
McFarland - Tradition, Unity, & Excellence
1 1957
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1990's-2000's
Significant investments in infrastructure
and public services to accommodate
diversifying population.
2015
National attention garnered by the
release of the film "McFarland, USA,"
highlighting local community spirit.

Present day
Today, McFarland remains a tight-knit
community with a diverse population. The
city continues to focus on its agricultural
roots while embracing new opportunities
for economic development, education,
and infrastructure improvements. As
McFarland moves forward, it remains
dedicated to preserving its rich history
and fostering a bright future for its
residents.

The City of McFarland, California, is a small yet vibrant community with a rich history. Located in Kern County, McFarland is approximately 25 miles north of Bakersfield and spans an area of 2.67 square miles. The history of the city can be traced back to its founding in 1908, marked by key milestones that have shaped its identity over the years.

McFarland's History
Expansion of residential areas, schools, parks,
and industrial growth.
1970's-1980's
McFarland officially incorporated as a city,
establishing formal governance.
1957
1940's -1950's
Population surge due to influx of migrant
workers, increasing housing and infrastructure
needs.
1920's
Agricultural industry flourishes, boosting economy
and infrastructure.

Town of McFarland founded by James Boyd
McFarland, supported by the Southern Pacific
Railroad.
1908
2 1957
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0% 10% 20% 30% 40%
Persons under 5 years
Persons under 18 years
Persons 65 years and over
Occupied Housing Units Hispanic or Latino

91.4%
White

6.4% Black or African American

1.1%
other

0.2%
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | City Overview

CITY OVERVIEW LOCATION

STATISTICS &

DEMOGRAPHICS
McFarland, CA
2022 Population - 14,459
Ethnicity Breakdown
McFarland is an agriculture-based City
located within the San Joaquin Valley and
Kern County along State Route (SR) 99. It's a
fast-growing community with so many
possibilities for the future. McFarland is
known as the Heart of Agriculture for its rich
farming community and its fame in the Disney
McFarland USA Movie.
2/3 of all jobs in the City are
Agriculture based.
& a 2% population growth

AGE DISTRIBUTION
2,933
Average
Household
Size for
2022 in
McFarland
was 4.09
Job Force
3 1957
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City Council
Council appointed City officials
Saul Ayon
Maria T. Perez
Ricardo Cano
Amador Ayon
Anita Gonzalez
Mayor Pro Tem
Council Member
Council Member
Council Member
Mayor
Kenny Williams
Nathan Hodges
City Manager
City Attorney
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | City Council
4 1957
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CITY OF MCFARLAND
Organizational Chart
Citizens of
McFarland
Mayor & City Council
City Clerk Planning Commission City Manager City Attorney City Treasurer Administrative
Services Department
Community
Development
Department
Law Enforcement
Department
Public Works
Department
Finance
Division
Accounting
Division
Information
Technology
Division
Human Resources/
Risk MGMT
Department
Planning
Division
Grant
Administration
Grant
Writers
Animal
Services
Division
Building
Inspection
Division
Public Safety
Police Activities
League
Explorers
Street
Division
Water
Division
Facilites
Maintenance
Division
Engineering
Services
Division
Construction MGMT Division
Wastewater
Division
Sanitation
Division
Public Transit
Division
Shop services
Division
LLMD
Division
Fiscal year 2023-2024 | Organizational Chart
Preliminary Annual Operating Budget
5 BUDGET MESSAGE
June 22, 2023
Honorable Mayor and City Council Members
I am pleased to present to you the proposed Annual Operating Budget and Capital Improvement Program (CIP) for Fiscal Year 2023‐2024. The Fiscal Year 2023‐2024 budget of the City of McFarland is a testament to our unwavering commitment to fiscal responsibility, addressing the major needs of our community, and progressing towards a sustainable future.

This commitment was amply demonstrated during the challenging Fiscal Year 2022‐23, when we navigated the aftermath of past administrative issues. We managed to catch up on two years' worth of delinquent audits and one year of a delinquent budget, a significant accomplishment that paved the way for improved financial management. We were also able to adopt the Fiscal Year 2023‐24 budget on time, despite these constraints.

Further, we confronted the issue of major capital project budget overruns that have put significant pressure on our general fund. We embarked on a comprehensive review of these projects, implemented tighter controls to prevent future overruns, and made difficult decisions to bring our finances back into balance.

These challenges did not deter us from putting together a robust action plan aimed at addressing the current and future needs of the community. We are prepared to tackle these issues head‐on, prioritizing the efficient use of resources and long‐term sustainability.

The proposed Annual Operating Budget is balanced, but we are mindful of some fiscal constraints due to increased cost pressures relating to the City’s bond payments, escalating healthcare costs, the conclusion of the COPS grant, and the rise in fire services contract costs from Kern County.

The passage of Measure M and O has been crucial in bolstering our city's financial health, but we recognize that these measures alone cannot ensure long‐term sustainability. We must also be proactive in expanding our city's commercial, residential, and industrial footprint. Such growth not only increases our tax base, thus securing more revenue, but also attracts new residents and businesses, fostering a vibrant, thriving community. The future of McFarland relies on our ability to balance current needs with ambitious growth strategies.

Among our top priorities is public safety, a cornerstone of a thriving community. In acknowledging this, our staff and City Council have been dedicated to securing funding for crucial improvements in this area.

We have recognized that our current police station is inadequate for the scale of our operations. With the growth of our city and the increasing complexities of modern law enforcement, our police department needs a new station equipped with modern amenities that will allow our officers to effectively serve and protect our community.
6 BUDGET MESSAGE
Moreover, we have recognized that our City's roads are in dire need of reconstruction. Infrastructure that effectively connects our City is vital to our growth and prosperity. To this end, the staff and City Council have been tirelessly working towards securing funding for several major road reconstruction projects as outlined in the Capital Improvement Program (CIP) section. These projects aim to rejuvenate our City's roads, making them safer and more efficient for our residents.

In addition to this, we have invested in a pavement management system that includes allocating funds towards asphalt rejuvenation using maltene replacement technology (MRT). There are several benefits of MRT. First, it can double or even triple the lifespan of our roads, reducing the need for expensive and disruptive repaving projects. Second, it is a more environmentally friendly solution, as it reduces the need for new materials and the associated energy consumption and carbon emissions. Lastly, it offers a cost‐effective way to maintain our roads, allowing us to allocate our resources to other critical needs within our city.

ECONOMIC OUTLOOK
The City of McFarland is deeply interconnected with the broader economic landscape. As such, recent economic projections by the Congressional Budget Office (CBO) for 2023‐2027 bear significant implications for our city's economic outlook.

According to the CBO, U.S. economic activity is projected to stagnate in 2023 due to high interest rates, leading to increased unemployment and decreasing inflation. Real GDP growth, which is projected to be just 0.1 percent for 2023, is expected to accelerate from 2024 to 2027, with a yearly average of 2.4 percent. For McFarland, these national trends will likely impact local economic growth rates, employment, and investment.
7 BUDGET MESSAGE
High inflation rates have persisted over the last few years, however, the CBO projects inflation will gradually slow down to 3.3 percent in 2023 and 2.4 percent in 2024, eventually reaching the Federal Reserve's long‐run goal of 2 percent by 2026. These inflationary expectations, if realized, would have a positive impact on McFarland's budget. Lower inflation would help maintain the purchasing power of our city's funds, allowing us to better meet our residents' needs.

With respect to interest rates, the CBO anticipates that the Federal Reserve will maintain high interest rates initially in 2023 to counter inflationary pressures, which will then gradually decrease as inflation slows. Higher interest rates can increase borrowing costs for the city in the short run. On the other hand, lower rates in the long run may make debt financing for necessary infrastructure projects more affordable.
8 BUDGET MESSAGE
The CBO's projection of slowed employment growth in 2023 due to stagnation in real GDP growth could also affect McFarland. As employment rates directly influence local consumption, this slowdown could potentially impact our sales tax revenues. However, the projected increase in employment rates in subsequent years may offset this effect.

The national economic outlook for 2023‐2027 presents a mix of challenges and opportunities for McFarland. As we look to the future, we remain committed to adjusting our strategies in response to these broader economic trends, continuously striving to create a resilient and prosperous community for all our residents.

GENERAL FUND OVERVIEW
The General Fund, our City's primary operating fund, is designed to be the financial resource for most of the services provided by the city. These services range from public safety and public works to parks and community services. Given its essential role, maintaining a balanced General Fund is crucial to ensuring the uninterrupted provision of these vital services.

Currently, our General Fund is balanced due to one‐time funding from the American Rescue Plan Act Funds. However, we must also explore more aggressive approaches to increasing our revenue sources and reviewing operational efficiencies for the long‐term health of the fund.

Further, the passage of Measures M and O is a testament to our community's commitment to our City's fiscal sustainability. However, we must look beyond these measures towards commercial, residential, and industrial development as sources of sustainable revenue for our City.

Our City also faces significant infrastructure needs that include upgrading, replacing, and expanding our roads to better prepare for anticipated growth. The dire need for a new police station and an emergency operations center to respond to natural disasters such as flooding, given our location in a flood zone, cannot be overemphasized. Rest assured, our City staff and Council are relentlessly pursuing all avenues to secure the necessary funding for these major projects. 9 BUDGET MESSAGE
General Fund Revenue
Sources used in developing General Fund revenue projections include:
 Long and short‐term trends in key City revenues and expenditures.  Economic trends as reported in the national media.
 State and regional economic forecasts prepared by the University of California, Los Angeles; California Economic Forecast; and Beacon Economics.
 Economic and fiscal information developed by the State Legislative Analyst’s Office (LAO), State Department of Finance and State Controller.
 Fiscal and legislative analysis by the League of California Cities.  Analysis by the City’s sales tax advisor (HdL).

General Fund Operating Expenditures
Except for limited circumstances where new funding is required in preserving essential services, departments have “held the line” in their requests, with budgets in some cases at current levels or lower.
10 BUDGET MESSAGE

ENTERPRISE FUNDS OVERVIEW
Enterprise funds are established for operations that offer services to the public on a user charge basis, much like private business enterprises. These include our water, sewer, refuse, and transit services, which are critical for the daily functioning and health of our city. Ensuring that the costs of providing these services can be recovered through user charges is key to maintaining the balance and effectiveness of these funds.

Our major enterprise funds – the sewer and water funds – are facing significant fiscal challenges in aligning revenues with the necessary operating and capital costs in providing these essential services.

Addressing these fiscal challenges requires strategic action, and our staff and City Council are doing precisely that.

We have been actively pursuing all possible avenues of funding for these crucial areas. Efforts include requesting financial assistance from the State Water Resources Control Board and actively engaging with our local, state, and federal representatives to solicit their support. Our determined and persistent advocacy for our city's needs demonstrates our commitment to ensuring the continued delivery of these essential services to our residents.

CAPITAL IMPROVEMENT PROGRAM (CIP)
The Capital Improvement Program represents our city's strategic blueprint for infrastructure enhancement and development. This ambitious program outlines our priorities for improvements not only for Fiscal Year 2023‐2024 but also for the following four years.

Several significant projects outlined in our CIP reflect the comprehensive approach we are taking to improve the city's infrastructure. These include the construction of a new police station, major road reconstruction projects, and significant improvements to our water and sewer systems.

1. New Police Station ($10 Million): A new, modern facility is essential for our law enforcement to effectively meet the evolving needs of our city. This project is a priority, given the importance of public safety in our community.

2. Road Reconstruction ($4.7 Million): Several key road reconstruction projects are part of our commitment to improving and maintaining the city's infrastructure. These projects, in conjunction with our innovative pavement management system featuring maltene replacement technology, will enhance the safety, efficiency, and lifespan of our roads.

3. Water and Sewer System Improvements ($48.2 Million): Essential for the daily life and health of our city, upgrades to our water and sewer systems are a critical component of our infrastructure efforts. Through strong advocacy for state and federal assistance, we aim to secure funding to meet these needs.

These capital projects are not just improvements; they are investments in the future of McFarland. They aim to enhance the wellbeing of our residents, contribute to our city's growth, and ensure the long‐term sustainability of our community.
11 BUDGET MESSAGE
Summary
The Fiscal Year 2023‐2024 budget is a testament to the collective efforts of our City Council, staff, and community. Together, we have navigated significant challenges to craft a budget that reflects our commitment to fiscal responsibility, community needs, and our vision for the future. As we look ahead, we remain confident and optimistic, acknowledging the challenges that lie ahead, yet resolute in our commitment to the people of McFarland.

In crafting this budget, we have had to make difficult choices, guided by the long‐term financial health of our city and the quality of life of our residents. In the face of these challenges, we are heartened by the spirit of resilience, ingenuity, and determination that defines our community. Our shared commitment to a prosperous McFarland will guide us as we move forward.

Thank you for your trust, support, and commitment to making McFarland a great place to live and work.

Together, we will ensure the vitality and sustainability of our city for generations to come. We look forward to the year ahead and the opportunity to continue serving our community.

Respectfully submitted,
Kenny Williams
City Manager
12 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
Operating revenues should fully cover operating expenditures, including debt service.

Ending fund balance/working capital must meet minimum policy levels or other target levels established by the Council for the fiscal year.

Identifying community needs for essential services.

Organizing the programs required to provide these essential services.

Describing programs and activities performed in delivering services.

Proposing objectives for improving the delivery of program services.

Identifying and appropriating the resources required to perform program activities and accomplish program objectives.

BUDGET PURPOSE AND ORGANIZATION
A. Balanced Budget. The City will maintain a balanced budget. This means that:

1. 2.

Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this situation, beginning fund balance should only be used to fund capital improvement plan projects or other “one-time,” non-recurring expenditures. (See Fund Balance and Reserves policy for other circumstances when it would be appropriate to use beginning fund balance.) B. Budget Objectives. Through its Budget, the City will link resources with goals and results by:

1. 2.

3. 4.

5. Budgetary emphasis will focus on providing high quality municipal services, recognizing the fundamental importance to the citizens of public safety and properly maintained infrastructure.

C. Measurable Objectives. The Budget will establish measurable program objectives and allow reasonable time to accomplish those objectives.

D. Goal Status Reports. The status of major program objectives will be formally reported to the Council on an ongoing, periodic basis.

E. Adequate Maintenance of Existing Assets. The budget will provide sufficient funding for adequate maintenance and orderly replacement of capital plant and equipment. Future maintenance needs for all new capital facilities will be fully costed out and added costs will be recognized and included in future year budget projections.

F. Five-Year Capital Improvement Program. The City will maintain a long-range fiscal perspective through the use of a five-year Capital Improvement Plan.

G. Continued Commitment to Customer Service and Productivity Improvements. Strong customer service and productivity improvements, with a focus on value added services, remain important budgetary goals. Consistent with this goal, the City will strive to pay competitive market level compensation to its employees.

H. Mid-Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend appropriations if necessary, six months after the beginning of each fiscal year. 13 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
Capital improvements that are consistent with the Five-Year Capital Improvement Program (CIP) priorities and can be maintained and operated over time.

Technological upgrades or enhancements.

Capital acquisition items.

Operating programs which either can be sustained over time or have a limited horizon.

Other areas as determined by the Council to be in the best interest of the City.

REVENUE MANAGEMENT
A. Current Revenues for Current Uses; One-Time Revenues for One-Time Purposes. The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues or rolling over short-term debt. The City will avoid using one-time revenues to fund ongoing program costs.

B. Revenue Distribution. The Council recognizes that generally accepted accounting principles for state and local governments discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the City's management of its fiscal affairs. In those cases where it does occur, the basis and methodology for earmarking should be clearly articulated in the City’s Budget and Fiscal Policies.

C. Grant Management. Intergovernmental assistance in the form of grants and loans will be used to finance only:

1. 2.

3. 4.

5. D. Enterprise Fund Fees and Rates. All fees and charges for each enterprise fund (such as Water, Sewer and Refuse) will be set at a level that fully supports the direct and indirect costs of the enterprise, including operations, maintenance, capital improvements and debt service, as well as meet any debt service coverage requirements set forth in related bond covenants.

E. Internal Service Funds. All internal service funds will have revenues (intra-City user charges, interest earnings and other income) sufficient to meet all operating and capital expenses. Such revenues shall also be sufficient to maintain minimum reserve targets.

MINIMUM FUND BALANCE AND RESERVES
Section 1: Policy
A. Policy Overview. This policy accomplishes two main goals. First, it sets forth specific levels of minimum unassigned fund balance to be maintained for the City's General Fund and a minimum level of available working capital for the City's Water, Sewer and Refuse enterprise funds. Secondly, this policy establishes a framework and process for the City to follow if these reserve levels fall below the established minimum.

This Policy provides guidelines for fiscal sustainability through maintaining adequate operational liquidity and should be used in preparing the City's Annual Operating Budget, Capital Improvement Program, and general financial management of the City. It recognizes the need for exceptions in extraordinary conditions and unforeseeable events while maintaining a goal and path to regain fiscal sustainability when necessary.

This policy is also intended to follow best practices and industry standards, including those issued by the Governmental Finance Officers Association of the United States and Canada (GFOA) in setting reserve levels that adequately address risks such as:
14 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
Economic uncertainties, local disasters, public heath crises and other financial hardships or downturns in the local or national economy.

1. 2. Contingencies for unseen operating or capital needs.

3. Unfunded liabilities such as pensions.

4. Institutional changes, such as State budget takeaways and unfunded mandates.

5.Cash flow requirements.

B. Objectives. The purpose of this policy is to assist the City in the pursuit of the following equally important objectives:

1. Maintain long-term fiscal sustainability of the General, Water, Sewer and Refuse Funds.

2. Meet the short-term liquidity needs of the General, Water, Sewer and Refuse Funds.

3. Cultivate a fiscally responsible internal control environment.

4. Help achieve the highest possible credit ratings and lowest possible financing costs when borrowing funds.

C. Budget Integration and Financial Management. The City's Annual Operating Budget and Capital Improvement Plan should be developed to comply and implement the various aspects of this policy. This includes but is not limited to both the budgeted use of excess unassigned fund balance or available working capital and the rebuilding of the same as needed to maintain compliance with the minimum reserve levels
established herein.

Any areas of shortfall or otherwise non-compliance with the minimum reserve levels contained within this policy should be disclosed in the City Annual Operating Budget document and Comprehensive Annual Financial Report, including a response from management on what actions are being taken to bring the City back into compliance with the policy.

Section 2: Minimum Balances
The following amounts are established as the minimum unassigned fund balance for the City's General Fund and
minimum available working capital for the City's major utility enterprise funds.

A. General Fund. At the end of each fiscal year, the General Fund should have a minimum unassigned fund balance of at least 35% of operating and debt service expenditures. This represents about 120 days of General Fund operating cash flow and is conservatively based on the risk assessment methodology for setting reserve levels developed by the GFOA.

B. Water, Sewer and Refuse Funds. The City operates three major utility enterprise funds: water, sewer and refuse, which provide essential public services that are paid for by users of these services. Maintaining adequate liquidity in these funds is an essential factor in the City's ability to provide these services without interruption. Accordingly, at the end of each fiscal year the City should have a minimum available working capital balance (current assets less current liabilities, minus amounts designated for funding capital projects or other purposes) in each of these enterprise funds at equal or more than 35% of operating and debt service expenditures for that fund. This represents about 120 days of working capital. This minimum available working capital balance should be factored into all future user rate studies used to establish utility user rates for these three funds.
15 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
Making investments in human resources, technology, economic development, productivity improvements and other strategies that will reduce future costs or increase future revenue sources.

C. Internal Service Funds. The City’s internal service funds shall maintain working capital of at least 60 days of operating expenditures.

D. Taking Reserves Below Minimum Policy Levels. There are circumstances where intentionally taking reserves below the established policy levels would be appropriate in responding to the risks that reserves are intended to mitigate and are not considered a violation of this policy. These include one-time uses such as:

1. 2. Reducing ongoing expenditures through the partial or full refinancing of unfunded long-term liabilities.

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

5. Meeting one-time cash flow needs as well as normal cash flow needs during the year.

6. Where a forecast shows an ongoing structural gap, providing a strategic bridge to the future.

Any intentional use of reserves that reduces reserve levels below the minimum policy levels shall be specifically approved by the City Council.

Section 3: Other Assignments/Commitments
A. Future Capital Project or Other Long-Term Goal Assignments or Commitments. The Council may also commit or assign specific General Fund balance levels above the reserve target for future development of capital projects, unfunded liabilities or other long-term goals that it determines to be in the best interests of the City.

B. Other Commitments and Assignments. In addition to the 35% target noted above, unrestricted fund balance levels will be sufficient to meet funding requirements for programs or projects approved in prior years which are carried forward into the new year; debt service reserve requirements; commitments for encumbrances; and other restrictions, commitments or assignments required by contractual obligations, state law or generally accepted accounting principles.

Section 4: Correcting Balances Below the Minimum Balance Whenever the City's Funds with established minimum balances per this policy fall below these minimal levels, the City will strive to restore these balances to the minimum level within five-years. Some actions that may be considered to rectify this situation include the following:

A. General Fund

1. Strategically reducing general fund operating budgets.

2. Updating and improving the City's economic development strategy.

3. Assessing workload and staffing levels to ensure appropriate staffing of General Fund operations, redeploy staffing if necessary.

4. Conduct a revenue study to update General Fund revenue sources that may have fallen behind 16 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
Strategically reduce operations budgets.

In accordance with best practices and industry standards, the City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified auditors’

5. Conduct an analysis of General Fund cost allocation to plan to ensure other City funds are paying the appropriate fees for the General Fund services they receive.

6. Identify special revenues or other funds that can help support the General Fund.

B. Water, Sewer and Refuse Funds

1. 2. Initiate a user rate analysis and implement rate changes as needed.

3. Analyze existing debt and possible refinancing options to reduce existing debt service cost.

4. Defer non-essential capital improvement projects until adequate funding can be secured through rate increases, grants or debt issuance.

As revenues versus expenditures improve, the City will allocate at least half to reserve restoration, with the balance available to fund asset replacements, unfunded liabilities, capital improvement projects, service level restorations or new operating programs.

Section 5: Use of Balances Exceeding the Minimum Balance At times, the City may find itself with unassigned General Fund balances and/or available working capital in the Water, Sewer and Refuse funds that exceed the minimums established by this policy. This policy does not require or recommend that those additional reserve funds be spent down but it does establish the following guidelines regarding the potential use of those funds.

A. Excess reserve funds are not to be used for new or existing recurring expenses except on a short-term basis.

B. Investment of these funds on a longer-term basis, in compliance with the City's Investment Policy, should be considered to provide an ongoing source of recurring investment income for the City.

C. Assignment or use of these funds should be considered for early partial or full retirement of existing debt or other unfunded long-term liabilities.

D. A review of the one-time capital improvements needed within the City should be considered to identify and prioritize potential capital projects. Once potential projects have been identified, assignment or use of these funds should be considered for these one-time capital improvement projects.

FINANCIAL REPORTING AND BUDGET ADMINISTRATION
A. Annual Reporting. The City will prepare annual financial statements as follows:

1. opinion.

2. The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA’s Award for Excellence in Financial Reporting program.

3. The City will issue audited financial statements within 180 days after year-end. 17 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
The City will consider the use of debt financing only for one-time capital improvement projects and only
Defer the project until funds are available.

Based on the high-priority of the project, advance funds from the General Fund or appropriate B. Interim Reporting. The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff. This includes on-line access to the City’s financial management system; monthly reports to program managers; more formal quarterly reports to the Council and Department Heads; midyear budget reviews; and interim annual reports.

C. Budget Administration. The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. Council approval is required for all new appropriations from fund balance/working capital. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

D. Agenda Report Review. A Fiscal Impact Statement will be provided with each staff report submitted to the
Council as part of the agenda packet.

CAPITAL FINANCING AND DEBT MANAGEMENT
A. Capital Financing

1. under the following circumstances:
a. When the project’s useful life will exceed the term of the financing. b. When project revenues or specific resources will be sufficient to service the long-term debt.

2. Debt financing will not be considered appropriate for any recurring purpose such as current operating and
maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation.

3. Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer agreements when benefits can be specifically attributed to users of the facility. Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.

4. While development impact fees can be a major funding source in financing capital project improvements, revenues from these fees are subject to significant fluctuation based on the rate of new development. Accordingly, the following guidelines will be followed in designing and building projects funded with development impact fees:
a. The availability of impact fees in funding a specific project will be analyzed on a case-by-case basis as bid specifications or contract awards are submitted for approval. b. If adequate funds are not available at that time, the Council will make one of two determinations:
enterprise fund, which will be reimbursed as soon as funds become available. Repayment of advances should be the first use of development impact fee funds when they become available.

5. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:
18 1957
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Budget and Fiscal Policies
Cash Funding. The City funds a significant portion of its CIP on a “pay-as-you-go” basis. As part of a Factors Favoring Pay-As-You-Go Financing
a. Current revenues and adequate fund balances are available or project phasing can be accomplished.
b. Existing debt levels adversely affect the City's credit rating. c. Market conditions are unstable or present difficulties in marketing.

Factors Favoring Long Term Financing
d. Revenues available for debt service are deemed sufficient and reliable so that long-term financings
can be marketed with investment grade credit ratings.
e. The project securing the financing is of the type that will support an investment grade credit rating.
f. Market conditions present favorable interest rates and demand for City financings. g. A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
h. It is a high-priority that is immediately required to meet or relieve service or capacity needs and current resources are insufficient or unavailable.

B. Budget Integration and Policy Links
The decision to incur new indebtedness should be integrated with the adopted Operating Budget and Capital Improvement Plan (CIP). While CIP projects may surface independently from the budget process, they will typically be an integral of the adopted CIP. Moreover, projects in the CIP typically have strong policy links to the General Plan, Special Plans, adopted facility or infrastructure plans and other policy documents. Annual debt service requirements will be included in the Operating Budget.

C. Sources of Capital Financing

1. “pay as you go” strategy, the City will first look for grant funding for capital projects.

2. Interfund Borrowing. The City may borrow internally from other funds with surplus cash instead of issuing bonded debt. The purpose of interfund borrowing is to finance high priority needs and reduce costs of interest, debt issuance and/or administration. Purposes warranting the use of this type of borrowing could include short-term cash flow imbalances due to grant terms, interim financing pending the issuance of bonds or long-term financing in lieu of bonds. The City funds from which the money is borrowed shall be repaid with interest based upon the earning rate of the City’s investment pool. The Finance Director shall also exercise due diligence to ensure that it is financially prudent for the Fund making the loan. Interfund loans will be evaluated on a case-by-case basis. Any borrowing between two City funds which exceeds 24 months requires a repayment schedule approved by the Council.

3. Bank Loans, Lines of Credit and Direct Placements. While not a common method of financing capital
projects, financial institution credit or other direct placements may be evaluated on a case-by-case basis where the advantages over other methods are compelling.

4. State and Federal Loans. The City will evaluate State and Federal loan programs, including but not limited to loans such as the State Water Resources Control Board’s revolving fund loans for the construction of water and wastewater infrastructure projects. 19 1957
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The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.

5. Other Loan Programs. The City may consider other loan programs on a case-by-case basis where the advantages over other methods are compelling.

6. Equipment Lease Purchase Agreements. The City may consider lease-purchase agreements for long lived assets such as backhoes and trash trucks.

7. Bond Financing. The City may issue any bonds that are allowed under federal and state law, including but not limited to general obligation bonds, certificates of participation, revenue bonds, lease-revenue bonds, assessment district bonds and special tax bonds. While conduit financings do not constitute a general obligation of the issuer, the same level of due diligence prior to bond issuance is required as outlined Section F below. The City will consider requests for assessment or special tax district formation on a case-by-case basis as outlined in Section G below.

D. Joint Powers Authority (JPA). In addition to the long and short-term financing instruments described above, the City may also consider joint arrangements with other governmental agencies when a project serves the public interest beyond City boundaries.

E. Debt Management

1. 2. An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service.

3. The City will generally conduct financings on a competitive basis. However, negotiated financings may
be used due to market volatility or the use of an unusual or complex financing or security structure.

4. The City’s financing team (such as financial advisor, bond counsel and trustee) will typically be selected through a competitive request for proposal (RFP) process for a multi-year, programbased term in providing ongoing advice and understanding of City needs.

5. The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness.

6. The City will monitor all forms of debt annually coincident with the City's Budget preparation and review process and report concerns and remedies, if needed, to the Council.

7. The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.

8. The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).

9. In accordance with generally accepted accounting principles and the City internal control procedures, the Finance Director is responsible for ensuring bond proceeds are spent for the intended purposes identified.
20 1957
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General Purpose Debt Capacity. The City will carefully monitor its levels of general-purpose debt.

Public Purpose. The City will consider formation of land-based financing districts in accordance with in the bond documents and that the proceeds are spent in the time frames identified in the tax certificate
prepared by the City’s bond counsel.

10. For any applicable debt issued after January 2017, the City will file annual debt transparency reports with
the California Debt and Investments Advisory Commission in accordance State Government Code Section 8855.

F. Debt Capacity

1. Because the City’s general purpose debt capacity is limited, it is important that general purpose debt financing is only used for high-priority projects where the City cannot reasonably use other financing methods for two key reasons:
a. Funds borrowed for a project today are not available to fund other projects tomorrow. b. Funds committed for debt repayment today are not available to fund operations in the future.

In evaluating debt capacity, general-purpose annual debt service payments should not exceed 10% of General Fund revenues.

2. Enterprise Fund Debt Capacity. The City will set enterprise fund rates at levels needed to fully cover debt service requirements (including any coverage requirements) as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City’s rate review and setting process.

G. Land-Based Financings

1. the State’s assessment law or the Mello-Roos Community Facilities Act. There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements.

2. Eligible Improvements. Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through an assessment or special tax district shall be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan.

Such improvements include study, design, construction and/or acquisition of:
a. Public safety facilities.
b. Water supply, distribution and treatment systems.
c. Waste collection and treatment systems.
d. Major transportation system improvements, such as freeway interchanges; bridges; intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths. e. Storm drainage, creek protection and flood protection improvements. f. Parks, trails, community centers and other recreational facilities. 21 1957
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g. Open space.
h. Cultural and social service facilities.
i. Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.

School facilities will not be financed except under appropriate joint community facilities agreements or joint exercise of powers agreements between the City and school districts.

3. Active Role. Even though land-based financings may be a limited obligation of the City, the City will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer and underwriter. Any costs incurred by the City in retaining these services will generally be the responsibility of the property owners or developer; will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds.

4. Credit Quality. When a developer requests district formation, the City will carefully evaluate the applicant’s financial plan and ability to carry the project, including the payment of assessments and special taxes during build-out. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.

5. Reserve Fund. A reserve fund should be established in the lesser amount of: the maximum annual debt service; 125% of the annual average debt service; or 10% of the bond proceeds.

6. Value-to-Debt Ratios. The minimum value-to-date ratio should generally be 4:1. This means the value of the property in the district, with the public improvements, should be at least four times the amount of the assessment or special tax debt. In special circumstances, after conferring and receiving the concurrence of the City’s financial advisor and bond counsel that a lower value-to-debt ratio is financially prudent under the circumstances, the City may consider allowing a value-to-debt ratio of 3:1. The Council should make special findings in this case.

7. Appraisal Methodology. Determination of value of property in the district shall be based upon the full cash value as shown on the ad valorem assessment roll or upon an appraisal by an independent Member Appraisal Institute (MAI). The definitions, standards and assumptions to be used for appraisals shall be determined by the City on a case-by-case basis, with input from City consultants and district applicants, and by reference to relevant materials and information promulgated by the State of California, including the Appraisal Standards for Land-Secured Financings prepared by the California Debt and Investment Advisory Commission.

8. Capitalized Interest During Construction. Decisions to capitalize interest will be made on case-bycase basis, with the intent that if allowed, it should improve the credit quality of the bonds and reduce borrowing costs, benefiting both current and future property owners.

9. Maximum Burden. Annual assessments (or special taxes in the case of Mello-Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%.

10. Benefit Apportionment. Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed 22 1957
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The City will consider requests for conduit financing (use of the City’s tax-exempt status by other agencies in issuing their own bonds that do not incur any repayment obligation by the City) on a case-by case basis using the following criteria:
to—each parcel with respect to its financed improvement. Any annual escalation factor should generally
not exceed 2%.

11. Special Tax District Administration. In the case of Mello-Roos or similar special tax districts, the total
maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan and should include procedures for prepayments.

12. Foreclosure Covenants. In managing administrative costs, the City will establish minimum delinquency
amounts per owner, and for the district as a whole, on a case-by-case basis before initiating foreclosure proceedings.

13. Impact on the City Bonding Capacity. The City will consider the effect of assessments or special taxes
on the City’s ability to issue bonds or other property-based tax measures.

14. Adjustment of Development Impact Fees. Assessment and special tax districts can fund public facilities or infrastructure improvements otherwise funded with the City’s development impact fees or project specific exactions. In such cases, the area’s development impact fee obligations will be adjusted proportionately.

15. Special Tax Consultant. As part of special tax district formations, the City will retain a special tax consultant to prepare a report that recommends a special tax rate and method for the proposed district and evaluates the special tax proposed to determine its ability to adequately fund identified public facilities, City administrative costs and services (if applicable) and other related expenditures.

16. Disclosure to Bondholders. In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.

17. Disclosure to Prospective Purchasers. Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan.

H. Conduit Financings

1. a. The City’s bond counsel will review the terms of the financing and render an opinion that there will be no liability to the City in issuing the bonds on behalf of the applicant. b. There is a clearly articulated public purpose in providing the conduit financing. c. The applicant is capable of achieving this public purpose.

2. This means that the review of requests for conduit financing will generally be a two-step process:
a. First asking the Council if they are interested in considering the request and establishing the ground rules for evaluating it.
23 1957
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EIFD financing should be considered for public facility or infrastructure improvements that confer Citywide and/or regional benefits. This may include the “City share” of infrastructure included in the City’s development impact fees.

Unless there is a Development Agreement in place that provides otherwise, EIFDs should not be used to fund real estate projects’ proportional share of infrastructure costs otherwise included in the City’s development impact fees or charged as project-specific exactions (such as subdivision improvements).

City should consider EIFDs when more than one local government jurisdiction is participating to produce maximum benefit.

At the time of formation of the EIFD (or if changes to the EIFD are contemplated), the City should require a fiscal impact analysis to determine if an EIFD is fiscally prudent and analyze opportunity cost to the City’s General Fund.

General Guidelines. Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:
b. And then returning with the results of this evaluation and recommending approval of appropriate financing documents if warranted.

This two-step approach ensures that the issues are clear for both the City and applicant, and that key policy questions are answered.

3. The workscope necessary to address these issues will vary from request to request, and accordingly will have to be determined on a case-by-case basis. Additionally, the City should generally be fully reimbursed for its costs in evaluating the request; however, this should also be determined on a caseby case basis.

I. Enhanced Infrastructure Financing District (EIFD)

1. 2.

3. 4.

J. Refinancings

1. a. There is a net economic benefit.
b. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
c. The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.

2. Standards for Economic Savings. In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
a. Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective. 24 1957
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Fiscal year 2023-2024 | Guide To Reading & Understanding The Budget Policy document. Sets forth goals and objectives to be accomplished and articulates fundamental principles upon which budget is prepared.

Fiscal plan. Identifies and appropriates public resources.

Operations guide. Describes basic organizational units and activities of the City.

Communications tool. Provides the community with a blueprint of how public resources are being used.

Introduction (which includes the “Budget Message” highlighting key fiscal issues) City-Wide Financial Summaries
Fund Financial Schedules
Capital Improvement Program (CIP) Summary
Authorized Staffing
Appendix

BUDGET PURPOSE
What is an annual budget?
The City of McFarland’s annual budget is essentially a guidebook for achieving the goals for the year set by the Council during an annual strategic planning process. Its primary purpose is to link goals with the resources needed to achieve them. The Council's goals for the fiscal year can be found in the “Budget Message” at the beginning of this document. The budget is based on a fiscal year that runs from July 1 of one year to June 30 of the following year.

McFarland’s budget is not just a compilation of expenses and income for the year but also paints a comprehensive picture of the direction the City is taking as an organization on behalf of the community. As recommended by the Government Finance Officers Association of the United States and Canada (GFOA), the Budget’s organization and content are designed to achieve four key goals:

BUDGET ORGANIZATION
How is the budget laid out?
In meeting the budget goals above, McFarland’s budget is designed to provide complicated financial information about the City in an easy-to-read format. To do this, the Budget is organized into six main sections:

The following describes each of these sections.

1. Introduction
The Introduction section begins with the Budget Message from the City Manager to the Council that sets forth the key fiscal issues facing the City and how the Budget responds to them. It also outlines top Council goals for the year and provides a general overview of the Budget. The Budget Message is followed by budget and fiscal policies; this guide to reading and 25 1957
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General Fund
Special Revenue Funds
Capital Project Funds
Sewer
Water
Refuse
Public Transportation
Revenues, expenditures and changes in
Graphics showing historical trends of revenues
Revenue and expenditure detail
Planning
Building Inspection
Grant Administration
Economic Development
understanding the budget; a listing of key City officials and advisory bodies; and an organization chart.

2. Citywide Financial Summaries
This section provides a financial overview of the entire Budget by providing a summary of all funds within the City listed by fund type. This schedule includes each fund’s projected fund balance at the beginning of the year; all budgeted revenues, expenditures and financing sources (uses) for that fund; and projected ending fund balance. This section also includes appropriations by Department and Fund; graphics showing revenues and expenditures by fund, and the five-year CIP.

3. Fund Financial Schedules
This section is the heart of the Budget, which presents operating budgets by fund:

Governmental Funds
Enterprise Funds
Each fund section provides:
fund balance
and expenditures
Community Development
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Guide To Reading & Understanding The Budget 26 1957
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Fiscal year 2023-2024 | Guide To Reading & Understanding The Budget Full-time equivalent staffing positions by department/division Salary and benefits distribution summary
Employee benefit summary
Budget process and calendar
Appropriations limit description
Glossary
Resolutions adopting the Budget, CIP and Appropriations Limit

4. Capital Improvement Program (CIP)
The City prepares a comprehensive five-year CIP. The CIP also includes a summary of all projects by type and funding source. This summary is provided in this section of the Budget.

The first year of the CIP is adopted with the operating budget.

5. Authorized Staffing
Staffing is among the City’s top expenditures. This section shows:

6. Appendix
This section provides supplemental information about the budget process and the City.

Police Services
Animal Services
Code Enforcement
Engineering
Streets
Community Center
Public Safety
Public Works
City Council
City Administration
Finance and Accounting
Facilities Maintenance
Management Information Systems
Support Services
27 CITYWIDE FINANCIAL

SUMMARY
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Fiscal year 2023-2024 | Support Services
28 Projected FY2023-24 FY2023-24 FY2023-24 FY2023-24 Other Sources Projected Fund Balances July 1, 2023 Revenues Appropriations Transfers In Transfers Out (Uses) June 30, 2024 GENERAL 3,358,002 5,106,268 8,536,158 4,256,330 885,047 23,145 3,322,540

SPECIAL REVENUE
TRANSPORTATION DEVELOPMENT ACT - 211,178 - - 211,178 -
LIGHTING AND LANDSCAPING MAINT DIST 174,038 144,650 256,397 - - 62,291 COMMUNITY FACILITIES DISTRICT - 149,456 33,210 - 116,246 - GAS TAX 644,682 390,726 - - 711,150 324,258
ROAD MAINTENANCE AND REHAB (SB1) (31,429) 350,484 - - 184,000 135,055 COPS (914) 126,041 - - 126,041 (914)
DEVELOPMENT IMPACT FEES 2,149,148 939,676 - - - 3,088,824 MISCELLANEOUS GRANTS 2,073,566 - - - 1,950,242 123,324
CALHOME 211,048 - - - - 211,048
CDBG (13,888) - - - - (13,888)
TOTAL SPECIAL REVENUE 5,206,251 2,312,210 289,606 - 3,298,857 3,929,997 -

ENTERPRISE
SEWER 1,318,426 2,600,730 2,524,162 - 24,943 28,242 1,398,293 WATER 6,501,720 3,625,617 6,536,938 - 25,060 78,641 3,643,980 REFUSE 113,225 1,467,468 1,679,971 - 17,299 7,301 (109,276) PUBLIC TRANSPORTATION 27,286 129,536 175,012 - 5,123 (23,313) - TOTAL ENTERPRISE 7,960,657 7,823,351 10,916,083 - 72,425 114,184 4,909,684

TRUST & AGENCY
MCFRARLAND IMROVEMENT AUTHORITY 3,667,863 317,477 317,477 - - 3,667,863 TOTAL TRUST & AGENCY 3,667,863 317,477 317,477 - - 3,667,863 - Total 20,192,773 15,559,307 20,059,325 4,256,330 4,256,330 137,329 15,830,084 Citywide Financial Summaries
29 Proposed Budget Personnel Operating Capital Total Appropriations

GENERAL FUND
SUPPORT SERVICES 375,211 1,073,518 24,472 1,473,201
PUBLIC SAFETY 3,267,357 1,578,225 43,500 4,889,082PUBLIC WORKS 374,717 250,092 6,000 630,809 COMMUNITY DEVELOPMENT 425,023 397,471 45,848 868,342
CAPITAL IMPROVEMENT PROJECTS                                ‐                     ‐ 674,724 674,724 TOTAL GENERAL FUND 4,442,308 3,299,306 794,545 8,536,158

SPECIAL REVENUE
LIGHTING LANDSCAPING AND MAINTENANCE DISTRICT 145,696 101,700 9,000 256,397 COPS GRANT ‐ ‐                     ‐                     ‐ MISCELLANEOUS GRANTS ‐ ‐                     ‐                     ‐ COMMUNITY FACILITIES DISTRICT ‐ 33,210 ‐                     33,210 TOTAL SPECIAL REVENUE 145,696 134,910 9,000 289,606

ENTERPRISE
SEWER 824,447 1,233,216 466,500 2,524,162WATER 935,262 1,216,676 4,385,000 6,536,938 REFUSE & RECYCLING 295,600 1,384,371 ‐                     1,679,971 PUBLIC TRANSPORTATION 73,188 25,824 76,000 175,012
TOTAL ENTERPRISE 2,128,497 3,860,087 4,927,500 10,916,083

TRUST & AGENCY
MCFARLAND IMPROVEMENT AUTHORITY ‐ 317,477 ‐ 317,477
TOTAL TRUST & AGENCY ‐ 317,477 ‐                     317,477 Total Appropriations 6,716,501 7,611,779 5,731,045 20,059,325 Appropriations by Fund
30 $3,299,306
$134,910
$3,860,087
$317,477
Expenditures by Fund Type

GENERAL FUND SPECIAL REVENUE FUNDS

ENTERPRISE FUNDS TRUST & AGENCY FUNDS
$5,106,268 , 33%
$2,312,210 , 15%
$7,823,351 , 50%
$317,477 , 2%
Revenues by Fund Type

GENERAL FUND SPECIAL REVENUE FUNDS ENTERPRISE FUNDS TRUST & AGENCY FUNDS 31 67,320.00 208,546.00
466,178.00
460,000.00
4,385,000.00
- 76,000.00
CIP Projects By Category 2023-24
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Sanitation System
Transit
16,134,091
208,546
4,719,625
20,268,000
27,970,000
1,296,000 - 5 Year CIP By Project Category 2023-2028
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Sanitation System
Transit
32 FUND FINANCIAL

SCHEDULES
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Fiscal year 2023-2024 | Support Services
33 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Taxes and Franchise Fees
General Property Tax $476,953 $469,493 $485,574 $485,574 $495,286 VLF Swap Property Tax 1,476,499 1,516,275 1,546,600 1,546,600 1,577,532 General Sales Tax 413,411 483,058 501,580 483,359 486,072 Measure M Sales Tax - - - 120,000 600,000
Franchise Fees 187,879 203,162 164,576 151,788 154,824
Business License Tax 65,132 73,861 58,789 69,328 70,715 Property Transfer Tax 10,682 13,392 - 14,976 15,276
Total Taxes 2,630,557 2,759,241 2,757,119 2,871,626 3,399,704 Permit and Service Charges
Development Review 170,583 408,541 199,284 397,999 671,258 Conditional Use Permit (CUP) Fees 566,000 519,770 3,302,897 3,303,482 589,388 Other Charges 1,597 4,960 5,153 1,798 1,833
Total Permit and Service Charges 738,179 933,272 3,507,334 3,703,279 1,262,479 Grants/Intergovernmental 1,655,619 564,708 3,632,635 4,055,127 168,510 Other Revenues 639,496 374,204 239,084 557,233 275,575
Total Revenues 5,663,852 4,631,424 10,136,172 11,187,265 5,106,268

EXPENDITURES
Operating Costs 4,606,035 6,348,112 7,346,803 6,470,144 7,741,614 CIP Projects 2,742,591 1,186,965 6,108,666 6,280,137 794,545 Total Expenditures 7,348,626 7,535,076 13,455,469 12,750,281 8,536,158

OTHER SOURCES (USES)
Transfers In 712,836 3,398,549 3,261,299 4,431,086 4,256,330 Transfers Out (0) (126,861) (136,462) (144,238) (885,047) Expenditure Savings 23,145
Total Other Sources (Uses) 712,836 3,271,688 3,124,837 4,286,847 3,394,428 Sources Over (Under) Uses (971,938) 368,036 (194,461) 2,723,831 (35,462) FUND BALANCE, BEGINNING OF YEAR 1,238,074 266,136 634,171 634,171 3,358,002 Assigned: CUP Fees for Street Capital Projects - - - 2,750,000 2,750,000 Unassigned Fund Balance 266,136 634,171 439,710 608,002 572,540 Total Fund Balance 266,136 634,171 439,710 3,358,002 3,322,540 General Fund Revenues, Expenditures and Changes in Fund Balance 34 $1,473,201 , 19%
$4,889,082 , 62%
$630,809 , 8%
$868,342 , 11%
General Fund Expenditures by Function

SUPPORT SERVICES PUBLIC SAFETY PUBLIC WORKS COMMUNITY DEVELOPMENT $4,442,308 , 52%
$3,299,306 , 39%
$794,545 , 9%
General Fund Expenditures by Type

PERSONNEL OPERATING CAPITAL
35 $3,399,704 , 67%
$1,262,479 , 25%
$168,510 , 3% $275,575 , 5%
General Fund Revenues by Type

TAXES AND FRANCHISE FEES PERMIT AND SERVICE CHARGES

GRANTS/INTERGOVERNMENTAL OTHER REVENUES
36 -
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget General Fund Revenues
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget General Fund Expenditures
Personnel Operating
37 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
City Council
48330 Contributions & Donations - - 1,500 1,600 1,500
City Administration
42340 Administration Fee - (96) - - -
Planning
41400 Planning & Engineering Fees 26,563 31,219 12,600 6,359 346,275 41400 Planning & Engineering Fees - Tract 7214 - 44,369 - 3,120 - 41400 Planning & Engineering Fees San Joaquin Renew - 7,370 - 41,694 - 41400 Planning & Engineering Fees Medical Office - Elmo - 5,889 - 19,753 - 41400 Planning & Engineering Fees - R&F Building - 2,068 - - - 41400 Planning & Engineering Fees - Sherwood Milestone - 14,692 - 29,791 - 41400 Planning & Engineering Fees - Capri Liquor - 1,625 - 4,283 - 41400 Planning & Engineering Fees - Countryside Corps - 6,859 - - - 41400 Planning & Engineering Fees - Tract 7393 - 79,700 - 38,449 - 41400 Planning & Engineering Fees - 253 Lockwood Ave - 11,250 - - - 41400 Planning & Engineering Fees - Superior Gas - 8,970 - - - 41400 Planning & Engineering Fees - 705 Mast Ave ADU - 2,340 - - - 41400 Planning & Engineering Fees - Parcel Map 12462 - 3,500 - - - 41400 Planning & Engineering Fees - Parcel Map 12463 - 3,500 - - - 41400 Planning & Engineering Fees - Milicic Annex - - - 24,950 - 41400 Planning & Engineering Fees - Perkins Ave Medical - 5,850 - - - 41400 Planning & Engineering Fees - LLA 22-01 Tract 7214 - - - 1,654 - 44000 Other Agency Grants - 11,415 15,000 - -
44000 Other Agency Grants- SALC - 143,417 - 67,610 -
44000 Other Agency Grants- LEAP - - 56,024 - -
Public Safety
40220 Sales Tax - Public Safety 1/2% 6,245 3,913 - 23,931 - 41310 GEO CUP/MPD Contribution 201,500 - 108,199 108,199 115,340 41900 Court Fines 73,178 38,905 39,683 39,683 40,477
41950 Live Scan Fees - (25) - 353 -
44000 Other Agency Grants 6 - 118,138 70,848 165,510
44050 State Grants 56 - - - -
44250 COPS/SLESF 156,727 161,285 - 92,028 -
45000 Copies/Reports 1,269 1,524 1,554 1,545 -
48000 POST Reimbursements 2,201 - - 23,000 16,000
48200 Miscellaneous 2,765 17,607 5,000 20,590 5,000
48300 Contributions & Donations (500) - - 12,000 10,000 48600 McFarland PD Asset/Forfeiture - - - 94,980 -
Animal Control Services
41200 Animal Licenses 3,365 2,746 2,801 500 500
41210 Animal Shelter Fees 2,976 805 821 500 500
44000 Other Agency Grants - - 45,000 - -
44000 Spay and Neuter Grant - - - 145,800 -
48200 Miscellaneous - - - 174 -
48300 Contributions & Donations 7,255 6,851 - - -
Building Inspection
41500 Building Permits 135,019 129,942 143,691 180,454 264,320 41505 Technology Fee 872 5,141 7,185 8,712 13,216
41510 Training Fee 869 5,171 7,185 8,719 13,216
41515 Building - GP Maintenance Fee - 4,172 7,185 8,410 13,216 41550 Building Plan Check 823 2,818 4,000 3,500 2,500
41600 Excavation Permits 4,190 - - - -
44000 Other Agency Grants - - - 40,000 -
Code Enforcement
41700 Code Enforcement Revenue - 5,387 5,495 6,609 6,741 48200 Miscellaneous - 693 - - -
Streets
44050 State Grants 19,249 - - - -
General Fund Detail Revenues and Expenditures
38 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
48200 Miscellaneous Revenue 3,509 - - - -
Community Center
42350 Rents (329) 6,285 2,250 4,305 5,000
Construction Management
41510 Training Fee 102 653 666 720 735
41520 Technology Fee 102 722 736 720 735
41600 Excavation Permits 2,042 30,724 16,038 16,711 17,045 General Fund Revenue
40100 Property Tax Revenue 476,953 469,493 485,574 485,574 495,286 40180 VLF - In Lieu Property Tax 1,476,499 1,516,275 1,546,600 1,546,600 1,577,532 40200 Sales Tax & Bradley Burns 413,411 483,058 501,580 483,359 486,072 40240 Property Transfer Tax 10,682 13,392 - 14,976 15,276 40300 Motor Vehicle License Fees (MVLF) 10,553 16,224 - 14,533 14,824 41100 Business Licenses 54,579 57,637 58,789 54,795 55,891 41250 Yard Sale Permits 1,597 5,052 5,153 1,798 1,833
41300 Franchise Fees 187,879 203,162 164,576 151,788 154,824 41310 CUP Fees 566,000 519,770 3,302,897 3,303,482 589,388 42340 Administrative Fees - 5 - - -
42350 Rents 28,275 12,638 71,781 75,436 74,517
45000 Copies/Reports - 23 - - -
48100 Interest Income 3,991 211 - - -
48200 Miscellaneous 147,070 115,357 - 51,799 -
Measure M Sales Tax
40230 Sales Tax - Measure M - - - 120,000 600,000
Capital Projects
44050 State Grants 1,536,656 321,540 3,398,473 3,015,253 3,000 44050 HSIP Cycle 10 - 29,654 - 249,900 -
44050 RSTP/HIP West Side - Harlow - 18,682 - 441,119 -
44050 State Grants - 40,000 - - -
48200 Miscellaneous Revenue - - - 24,597 -
48450 Loan Income Proceeds - Animal Shelter 99,652 - - - - Total Revenues 5,663,852 4,631,424 10,136,172 11,187,265 5,106,268

EXPENDITURES
City Council
50100 Salaries - Permanent Employees 33,011 20,573 36,368 33,154 12,000 50200 Overtime - - 3,000 - -
50300 Payroll Taxes 3,056 2,050 3,759 2,921 1,410
50400 Retirement (401K) 3,109 1,676 2,422 15,775 24,000 50500 Health Insurance Premiums 30,755 62,846 77,951 43,648 - 50550 Dental/Vision Premiums 1,319 2,624 5,165 5,165 -
50600 Workers Compensation Insurance 3,258 895 1,060 1,060 407 50700 Life Insurance 69 73 46 46 -
51800 Clothing Allowance 1,200 - 1,714 1,400 1,000
52000 Conferences/Meetings/Travel 1,442 8,911 23,654 20,000 27,000 52200 Contract Services - 20,894 8,850 21,976 5,000
52930 Computer Hardware/Software (Capital) - - - - -
53200 Dues & Subscriptions 269 1,041 978 978 500
53200 Dues & Subcriptions COVID-19 120 - - - -
53400 Election Expense 4,827 - 10,000 10,000 -
54000 Fuel - 173 1,200 234 1,200
54400 Insurance - CSJV Rsk Mgmt. 584 1,408 1,400 1,400 553 55050 Reimbursement 375 - - - -
55600 Postage 29 264 2,050 1,500 150
55800 Printing & Legal Notices 1,274 1,446 4,200 3,500 2,000 56000 Professional Services - Other 19,992 13,306 16,952 16,952 9,000 56400 Repairs & Maint.-Build & Equip - 685 - - -
57100 Special Activities 383 538 13,989 10,200 17,200
57200 Supplies - Office 3,941 754 1,727 1,400 1,500
39 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
57800 Telephone & Communications 2,624 2,568 7,645 7,000 2,000 City Administration
50100 Salaries - Permanent Employees 43,420 67,800 132,771 87,157 108,032 50200 Overtime - - - - -
50300 Payroll Taxes 3,633 6,035 10,962 6,730 8,594
50350 Stipends 17 - - - -
50400 Retirement (401K) 3,957 6,008 13,277 8,087 10,800 50500 Health Insurance Premiums 10,848 25,112 39,438 25,161 20,842 50550 Dental/Vision Premiums 692 1,221 3,170 3,170 1,802 50600 Workers Compensation Insurance 925 1,594 3,869 3,869 3,663 50700 Life Insurance 47 66 157 157 75
50800 Auto Allowance 767 202 - - -
51800 Clothing Allowance - - 250 - -
52000 Conferences/Meetings/Travel 563 67 3,400 2,437 4,000 53200 Dues & Subscriptions 2,998 8,265 2,000 3,125 2,000 54000 Fuel - 1,150 3,200 1,565 2,000
54400 Insurance - CSJV Rsk Mgmt. 868 1,603 5,110 5,110 4,978 55200 Miscellaneous 46 1,368 - 5,968 5,000
55600 Postage 506 264 500 310 500
56000 Professional Services - Other - - - - 1,500
56600 Repairs & Maintenance - Vehicle - 206 940 1,265 1,200 57100 Special Activities - - 500 204 250
57200 Supplies - Office 1,646 5,021 2,500 142 200
57400 Supplies- Operating - 168 - 710 400
57800 Telephone & Communications 563 760 800 641 1,000
City Clerk
50100 Salaries - Permanent Employees - - - - 29,437
50150 Wages - Temporary Employees - - - - -
50200 Overtime - - - - 8,000
50300 Payroll Taxes - - - - 2,395
50350 Stipends - - - - -
50400 Retirement (401K) - - - - 2,942
50500 Health Insurance Premiums - - - - 9,345
50550 Dental/Vision Premiums - - - - 710
50600 Workers Compensation Insurance - - - - 998
50700 Life Insurance - - - - 32
50800 Auto Allowance - - - - -
51800 Clothing Allowance - - - - 150
52000 Conferences/Meetings/Travel - - - - 3,500
52200 Contract Services - - - - 15,000
52900 Land & Land Improvement - - - - -
52920 Furniture (Capital) - - - - 2,500
52930 Computer Hard/Software (CAP) - - - - -
53200 Dues & Subscriptions - - - - 400
53400 Election Expense - - - - 12,000
54000 Fuel - - - - 500
54400 Insurance - CSJV Rsk Mgmt. - - - - 1,356
54600 Interest Expense - - - - -
54800 Maintenance Agreements - - - - -
55050 Reimbursement - - - - -
55200 Miscellaneous - - - - -
55600 Postage - - - - 2,000
56000 Professional Services - Other - - - - 400
56400 Repairs/Maintenance-Building & Equipment - - - - - 56600 Repairs & Maintenance - Vehicle - - - - -
57100 Special Activities - - - - 400
57200 Supplies - Office - - - - 2,500
57400 Supplies- Operating - - - - -
57500 Marketing - - - - -
40 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
57800 Telephone & Communications - - - - -
58900 Debt Principal Redeemed - - - - -
Human Resources/Risk Management
50100 Salaries - Permanent Employees - - - - 22,000
50150 Wages - Temporary Employees - - - - -
50200 Overtime - - - - -
50300 Payroll Taxes - - - - 1,755
50350 Stipends - - - - -
50400 Retirement (401K) - - - - 2,200
50500 Health Insurance Premiums - - - - 5,000
50550 Dental/Vision Premiums - - - - 504
50600 Workers Compensation Insurance - - - - 746
50700 Life Insurance - - - - 16
50800 Auto Allowance - - - - -
51800 Clothing Allowance - - - - 150
52000 Conferences/Meetings/Travel - - - - 4,000
52900 Land & Land Improvement - - - - -
52920 Furniture (Capital) - - - - 1,000
52930 Computer Hard/Software (CAP) - - - - -
53200 Dues & Subscriptions - - - - 500
54000 Fuel - - - - -
54400 Insurance - CSJV Rsk Mgmt. - - - - 1,014
54600 Interest Expense - - - - -
54800 Maintenance Agreements - - - - -
55050 Reimbursement - - - - -
55200 Miscellaneous - - - - -
55600 Postage - - - - 800
56400 Repairs/Maintenance-Building & Equipment - - - - - 56600 Repairs & Maintenance - Vehicle - - - - -
57100 Special Activities - - - - 1,000
57200 Supplies - Office - - - - 4,000
57400 Supplies- Operating - - - - 800
57500 Marketing - - - - -
57800 Telephone & Communications - - - - -
58900 Debt Principal Redeemed - - - - -
Finance and Accounting
50100 Salaries - Permanent Employees 38,846 32,433 58,644 65,587 66,344 50200 Overtime 769 536 1,000 - -
50300 Payroll Taxes 3,420 4,594 4,927 6,019 5,362
50400 Retirement (401K) 3,882 3,025 5,843 6,168 6,632
50500 Health Insurance Premiums 14,575 13,860 28,074 19,239 13,124 50550 Dental/Vision Premiums 811 987 2,152 2,152 1,377
50600 Workers Compensation Insurance 635 1,541 1,709 1,709 2,250 50700 Life Insurance 63 24 116 116 65
50800 Auto Allowance 763 - - - -
51800 Clothing Allowance - - 630 400 1,350
52000 Conferences/Meetings/Travel 18 - 5,100 3,636 5,100 52200 Contract Services 37,002 23,528 15,000 14,187 500 53200 Dues & Subscriptions 225 47 600 325 600
54000 Fuel 48 173 - 218 500
54400 Insurance - CSJV Rsk Mgmt. 596 2,445 2,257 2,257 3,057 55200 Miscellaneous 35 - - - 500
55600 Postage 655 1,165 1,000 675 1,000
55800 Printing & Legal Notices 5 - - - -
56000 Professional Services - Other 481 2,823 17,000 4,218 14,500 57200 Supplies - Office 23 671 1,500 1,000 2,000
57800 Telephone & Communications 446 605 800 800 1,000
Economic Development
50100 Salaries/Permanent Employees (10) - - - -
41 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
52000 Conferences/Meetings/Travel 2 - - - -
Non-Departmental
51200 Bank Charges 9,907 11,262 10,000 10,000 10,000
51250 Cash Over/Under - (121) - 100 -
52200 Contract Services 129,637 54,943 7,000 7,814 14,100 53800 Rental Equipment/Other 46,477 616,097 315,627 315,627 317,477 54800 Maintenance Agreements 4,957 6,226 5,000 8,274 8,605 55600 Postage 1,754 323 200 310 500
55800 Printing & Legal Notices 3,039 331 500 - 500
56000 Professional Services - Other 85,050 93,929 27,000 27,000 30,000 56050 Accounting/Auditing Services - 41,431 18,200 18,200 20,800 56100 Legal Services 184,775 192,329 225,000 173,553 200,000 56100 Legal Services- GEO Group 2,096 - - - -
56400 Repairs/Maintenance-Building & Equipment - 107 - 327 - 56400 Repairs/Maint-Building & Equip Covid-19 2,687 - - - - 56700 Repairs & Maintenance - Landscape 2,229 1,724 - - - 57100 Special Activities 516 193 500 - 500
57150 Christmas Decorations 44 - - - -
57200 Supplies - Office 7,377 9,544 4,700 2,100 2,700
57400 Operating Supplies COVID-19 12,949 54 - - -
57400 Operating Supplies Emergency Response - - 20,000 20,000 - 57800 Telephone & Communications 12 - - - -
58850 Land Lease - - - 6,871 2,644
58900 Debt Principal Redeemed (1) 556,314 598,882 598,882 771,640 Planning
50100 Salaries - Permanent Employees 56,236 70,050 90,795 88,520 161,487 50200 Overtime 656 361 2,000 400 -
50300 Payroll Taxes 5,141 6,156 7,563 7,411 12,842
50350 Stipends 74 - - - -
50400 Retirement (401K) 6,131 6,932 8,951 8,727 16,308
50500 Health Insurance Premiums 7,967 9,899 19,842 16,362 18,322 50550 Dental/Vision Premiums 717 1,304 1,434 1,434 2,023 50600 Workers Compensation Insurance 3,384 1,961 2,646 2,646 5,476 50700 Life Insurance 62 103 129 129 110
50800 Auto Allowance 194 97 - - -
51800 Clothing Allowance - - 400 250 150
52000 Conferences/Meetings/Travel 1,126 507 4,700 - 5,000 52200 Contract Services 1,050 1,684 92,000 5,000 12,000 53200 Dues & Subscriptions - - 700 300 300
53250 Permits & Certificates 70 - - - -
53600 Engineerin/Architectural Services - 290 - - 5,000 54000 Fuel - 207 1,000 234 1,000
54400 Insurance - CSJV Rsk Mgmt. 823 3,003 3,494 3,494 7,441 55200 Miscellaneous - - - 100 -
55400 Planning Services - 4,949 - - -
55500 Special Studies/Master Plans AT&T 100 - - - -
55500 Special Studies/Master Plans 18,673 10,443 - - 50,000 55500 Special Studies San Joaquin Renewables 24,895 40,669 - 40,000 - 55500 Special Studies/Master Plans SALC 79,549 20,706 106,583 407 - 55500 Special Studies/Master Plans LEAP - 56,024 2,000 2,158 - 55600 Postage 256 290 500 800 1,500
55800 Printing & Legal Notices 25 424 800 - -
56000 Professional Services - Other 22,322 38,856 35,000 10,000 15,000 56000 Professional Services - Tract 7292 - 320 10,000 426 - 56000 Professional Services - Tract 7214 - 20,450 5,526 4,500 10,000 56000 Professional Services - Med Office - Elmo - 3,252 5,000 6,075 10,000 56000 Professional Services-R&F Building 1,036 2,855 - - - 56000 Professional Services - Sherwood Milestone - 12,786 - 1,030 2,500 56000 Professional Services - Capri Liquor 1,000 2,465 - 740 - 42 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
56000 Professional Services - Countryside - 3,822 5,000 - 5,000 56000 Professional Services - Interstate Land Dev 14,858 40,625 30,000 24,000 65,000 56000 Professional Services - Superior Gas - 693 10,000 6,000 8,000 56000 Professional Services - Perkins Ave Medical - 1,000 10,000 6,000 5,000 56000 Professional Services - Parcel Map 12462 - 4,258 1,000 - 2,000 56000 Professional Services - Parcel Map 12463 - 4,138 1,000 - 2,000 56000 Professional Services - San Joaquin Renewables - - 37,370 24,000 89,000 56000 Professional Services - LLA 22-01 Tract 7214 - - 1,474 1,089 - 56100 Legal Services 3,715 - - - 45,000
57200 Supplies - Office 434 148 1,000 250 1,000
57400 Supplies - Operating 237 278 - - 1,000
57800 Telephone & Communications 298 371 500 500 500
Engineering
52200 Contract Services 770 3,410 5,000 - -
56000 Professional Services - 1,560 - - -
Public Safety
50100 Salaries - Permanent Employees 716,275 965,192 1,701,364 1,457,001 1,919,606 50100 Salaries - Permanent - COPS 265,219 255,366 - - - 50150 Wages - Temporary Employees 62,564 49,920 - 49,673 49,920 50200 Overtime 154,947 120,188 160,000 203,519 175,000
50200 Overtime - COPS 35,002 40,717 - - -
50300 Payroll Taxes 75,625 106,904 142,282 146,488 154,958 50300 Payroll Taxes - COPS 27,598 20,999 - - -
50350 Stipends 707 1,052 - - -
50400 Retirement (401K) 65,182 100,350 169,799 148,180 194,473 50400 Retirement (401K) - COPS 22,303 23,124 - - -
50500 Health Insurance Premiums 196,818 347,376 476,279 324,499 354,316 50550 Dental/Vision Premiums 14,651 28,400 33,542 33,542 32,516 50600 Workers Compensation Insurance 105,605 101,306 99,167 99,167 130,188 50700 Life Insurance 1,237 1,725 2,310 2,310 1,832
51150 Dog Clinic (Vet Services for K-9) 7,828 - 2,000 - - 51800 Clothing Allowance 18,563 15,104 15,000 15,062 15,100 52000 Conferences/Meetings/Travel 15,134 23,407 5,000 8,851 9,205 52010 Conference/Meeting/Travel POST Reimbursable 3,226 672 23,000 23,000 16,000 52200 Contract Services 57,674 23,209 22,800 22,800 22,800 52930 Computer Hardware/Software 16,037 15 2,500 324 2,500 52940 Vehicles (Capital) 260,337 70,766 135,000 135,000 - 52950 Equip-Other (Capital) - 965 - 13,044 -
52950 Equipment - Other (Capital) - - 50,000 50,000 38,500 53100 Grant Expenditures - - - 500 500
53200 Dues & Subscriptions 1,160 513 500 500 550
53500 Contributions/Donations Expense - - - 5,334 10,000 54000 Fuel 53,981 97,512 72,000 98,597 110,000
54400 Insurance - CSJV Rsk Mgmt. 19,965 123,382 130,955 130,955 176,898 54800 Maintenance Agreements 21,324 23,267 25,000 25,000 26,000 55050 Reimbursement 150 129 1,500 1,500 1,600
55200 Miscellaneous 344,345 1,405 1,500 314 1,500
55600 Postage 340 410 400 433 450
55800 Printing & Legal Notices 2,247 - 1,000 - 1,000
56000 Professional Services - Other 120,912 81,763 79,000 44,842 59,000 56100 Legal Services 44,666 2,898 10,000 - 10,000
56400 Repairs & Maint - Build & Equip 355 852 7,500 7,500 5,000 56410 Repairs & Maintenance Equipment 5,443 30,486 4,000 - 4,000 56600 Repairs & Maintenance - Vehicle 29,436 64,560 56,147 63,852 35,000 56800 Safety Equipment 43,295 13,513 14,040 16,660 14,901 56900 McFarland PD Asset/Forfieture Acct. (218,734) 11,565 - 87,686 - 57200 Supplies - Office 7,719 13,587 9,199 6,267 6,500
57400 Supplies - Operating 34,800 (19,384) 5,161 8,689 8,000 57800 Telephone & Communications 25,141 45,784 31,951 31,951 33,229 43 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
58700 Principal Repayment - 221 - - -
58900 Debt Principal 65,044 86,725 86,725 86,725 43,363 Animal Control Services
50100 Salaries - Permanent Employees 46,395 65,644 85,263 89,905 73,784 50150 Wages - Temporary Employees 22,270 - - - -
50200 Overtime 1,245 2,024 5,000 6,694 7,230
50300 Payroll Taxes 6,304 6,242 7,493 8,354 6,218
50400 Retirement (401K) 4,653 6,091 8,422 7,802 7,378
50500 Health Insurance Premiums 17,819 24,446 31,727 25,874 20,021 50550 Dental/Vision Premiums 2,880 3,180 2,475 2,475 2,549 50600 Workers Compensation Insurance 1,209 4,561 3,727 3,727 3,753 50700 Life Insurance 72 143 203 203 130
50800 Auto Allowance 194 97 - - -
51100 Animal Disposal 2,426 1,985 3,000 2,826 3,000
51150 Dog Clinic 5,416 (1,480) 3,000 2,252 3,000
51160 Spay and Neuter Fees 971 - 45,000 36,000 109,800
51800 Clothing Allowance 1,342 498 1,000 1,000 3,000
52000 Conferences/Meetings/Travel 12 168 3,400 1,500 3,400 52950 Equipment (Capital) 583 - 2,500 2,500 2,500
53200 Dues & Subscriptions - 300 250 250 250
53210 CAWFC Grant Expenditure - 1,019 - - -
53250 Permits & Certificates - 168 - - -
54000 Fuel 3,338 3,653 3,000 3,682 4,000
54400 Insurance - CSJV Rsk Mgmt. 1,135 5,322 4,922 4,922 5,100 54600 Interest Expense 22,924 25,679 2,150 2,150 2,093
55000 Mileage Reimbursement - - 1,000 - 1,000
55600 Postage 31 264 250 306 325
55800 Printing & Legal Notices 113 - 200 - -
56000 Professional Services - Other 56 230 - - -
56400 Repairs & Maint - Build & Equip 520 235 2,000 2,000 2,100 56410 Repairs & Maintenance Equipment 350 - - - -
56600 Repairs & Maintenance - Vehicle 844 3,478 8,000 8,206 6,000 56800 Safety Equipment - 205 600 600 650
57100 Special Activities - - 1,000 - 1,000
57200 Supplies - Office 281 - 500 500 500
57400 Supplies - Operating 2,979 2,786 5,000 1,936 2,100 57800 Telephone & Communications 1,471 1,190 3,380 3,300 3,400 58000 Utilities 287 - - - -
58050 Utilities Other 1,005 2,153 3,600 3,500 3,800
58900 Debt Principal Redeemed 20,038 20,094 20,151 20,151 20,207 Building Inspection
50100 Salaries - Permanent Employees 26,606 15,010 92,127 29,191 92,028 50150 Wages - Temporary Employees - 13,635 - - -
50200 Overtime 656 361 - - -
50300 Payroll Taxes 2,522 3,072 7,577 2,336 7,385
50400 Retirement (401K) 3,196 1,916 9,109 2,744 9,203
50500 Health Insurance Premiums 20,938 16,106 32,638 4,662 20,021 50550 Dental/Vision Premiums 1,044 540 2,499 2,499 2,415 50600 Workers Compensation Insurance 719 3,794 4,027 4,027 4,681 50700 Life Insurance 46 41 111 111 78
50800 Auto Allowance 194 97 - - -
51400 Builiding Plan Check/Inspection - - - 2,800 -
51800 Clothing Allowance 214 200 600 - 600
52000 Conferences/Meetings/Travel 2,306 1,947 3,185 2,100 8,750 52930 Computer Hard/Software (Capital) - - 42,000 40,000 45,348 53200 Dues & Subscriptions - - 215 - 400
54000 Fuel - 919 1,000 1,197 1,500
54400 Insurance - CSJV Rsk Mgmt. 675 4,141 5,318 5,318 6,360 55600 Postage 31 264 100 250 300
44 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
55800 Printing & Legal Notices 5 - 100 - -
56000 Professional Services 256 (100) - - -
56600 Repairs & Maintenance - Vehicle 344 172 700 800 800 57200 Supplies - Office 3,080 66 2,700 1,800 2,000
57400 Supplies - Operating 1,429 811 1,500 1,400 1,500
57800 Telephone & Communications 811 804 829 500 800
Code Enforcement
50100 Salaries - Permanent Employees 34,908 55,280 68,958 63,523 74,717 50150 Wages - Temporary Employees 11,429 8,328 - 3,995 - 50200 Overtime 960 1,225 1,000 1,400 2,000
50300 Payroll Taxes 4,451 5,961 6,007 6,568 6,192
50400 Retirement (401K) 3,610 5,363 4,483 4,829 7,472
50500 Health Insurance Premiums 13,602 20,161 25,295 21,689 18,083 50550 Dental/Vision Premiums 750 1,498 1,937 1,937 1,862 50600 Workers Compensation Insurance 719 2,962 3,015 3,015 3,800 50700 Life Insurance 53 62 86 86 60
50800 Auto Allowance 194 97 - - -
51800 Clothing Allowance - 931 1,000 - 1,200
52000 Conferences/Meetings/Travel 681 5,327 3,500 1,000 5,000 52930 Computer Hard/Software (Capital) - - 1,200 - -
53200 Dues & Subscriptions 95 860 1,000 - 1,000
53250 Permits & Certificates - 92 - - -
54000 Fuel 665 2,064 1,100 2,684 3,000
54400 Insurance - CSJV Rsk Mgmt. 675 3,138 3,981 3,981 5,164 55600 Postage 188 264 800 400 500
55800 Printing & Legal Notices 173 22 500 - -
55950 Abatement 861 780 10,000 16,383 15,000
56000 Professional Services-Other 56 47 5,100 6,000 3,500 56600 Repairs & Maintenance - Vehicle 327 192 900 1,400 2,000 56600 Repairs & Maintenance-Vehicle - 230 - - -
56800 Safety Equipment - - - 100 200
57100 Special Activities - - 1,000 300 1,000
57200 Supplies - Office 299 242 500 150 500
57400 Supplies - Operating 28 108 500 500 500
57800 Telephone & Communications 2,475 988 1,980 1,500 2,000 Grant Administration
50100 Salaries - Permanent Employees 64,347 62,422 70,895 69,991 54,686 50200 Overtime 656 361 1,000 - 2,000
50300 Payroll Taxes 5,683 5,593 5,953 5,847 4,470
50400 Retirement (401K) 6,915 6,232 6,913 6,701 3,777
50500 Health Insurance Premiums 24,814 25,937 28,590 14,295 4,272 50550 Dental/Vision Premiums 1,878 3,127 2,499 2,499 620 50600 Workers Compensation Insurance 1,144 1,934 2,066 2,066 1,854 50700 Life Insurance 110 103 111 111 65
50800 Auto Allowance 194 97 - - -
51800 Clothing Allowance - - 100 - 150
52000 Conferences/Meetings/Travel 937 - 1,000 283 1,500 52200 Contract Services - - 54,000 54,000 -
52930 Computer Hardware/Software (Capital) - - - - 500
53200 Dues & Subscriptions - - 500 - 500
54000 Fuel 289 211 150 124 500
54400 Insurance - CSJV Rsk Mgmt. 1,074 2,423 2,728 2,728 2,520 55600 Postage 189 264 300 250 300
55800 Printing & Legal Notices 410 161 400 - -
56000 Professional Services 5,061 - 12,000 - 25,000
56600 Repairs & Maintenance - Vehicle 65 - - - -
57200 Supplies - Office 246 337 500 500 500
57400 Supplies - Operating 27,521 (27,521) - - 500
57800 Telephone & Communications 298 371 400 500 500
45 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
Streets
50100 Salaries - Permanent Employees 163,944 168,872 221,894 185,921 227,485 50200 Overtime 2,368 2,749 4,000 3,200 3,300
50300 Payroll Taxes 14,473 15,748 18,261 16,536 18,686
50400 Retirement (401K) 16,630 16,001 22,189 16,708 16,907 50500 Health Insurance Premiums 84,482 104,358 109,117 74,655 80,511 50550 Dental/Vision Premiums 5,681 8,967 8,391 8,391 7,110 50600 Workers Compensation Insurance 12,124 10,113 12,933 12,933 15,428 50700 Life Insurance 352 323 441 441 290
50800 Auto Allowance 905 840 840 - -
51800 Clothing Allowance 3,038 5,489 6,900 6,900 5,000
52000 Conferences/Meetings/Travel 22 315 1,000 - -
52200 Contract Services 2,389 257 - - -
52950 Equipment - Other (Capital) - - - 26,437 6,000
53200 Dues & Subscriptions 1,478 97 200 120 200
53250 Permits & Certificates 425 1,429 1,600 1,600 1,700 53800 Rental Equipment/Other - - 1,000 - -
54000 Fuel 8,993 17,971 10,000 15,040 16,000
54400 Insurance - CSJV Rsk Mgmt. 2,995 14,532 17,079 17,079 20,964 54600 Interest Expense 11,511 - - - -
55600 Postage 14 - 50 - -
55800 Printing & Legal Notices 5 - - - -
56000 Professional Services - Other 9,848 8,220 3,400 780 1,500 56400 Repairs/Maintenance-Building & Equipment - 4,714 - 671 - 56410 Repairs & Maintenance Equipment 2,771 4,452 10,000 12,350 12,800 56430 Repairs & Maintenance - Heavy Equipment 6,776 2,549 5,000 4,930 5,200 56440 Repairs & Maintenance-Streets Sweeper 7,605 16,599 18,000 15,900 18,800 56500 Repairs/Maintenance Streets 6,227 9,379 15,000 21,700 22,500 56600 Repairs/Maintenance - Vehicles 2,378 1,743 2,206 4,000 4,500 56800 Safety Equipment 536 1,445 1,794 - -
57200 Supplies - Office 394 2,524 500 600 800
57400 Supplies - Operating 6,972 15,512 17,000 23,900 25,000 57800 Telephone & Communications 1,335 750 1,440 1,603 1,600 58000 Utilities 17,333 17,118 18,000 15,200 15,800
58050 Utilities Other 3,303 2,502 6,000 9,300 9,600
58100 Street Lighting 32,197 69,198 75,000 64,000 66,000 58900 Debt Principal Redeemed 18,118 54,257 27,128 27,128 27,128 Community Center
50400 Retirement (401K) - 110 - - -
52200 Contract Services 2,132 2,068 7,400 4,600 4,250
53250 Permits & Certificates 712 243 500 500 500
56400 Repairs & Maint - Build & Equip 546 14,290 17,000 4,650 12,000 56410 Repairs & Maintenance -Equipment 231 402 3,500 540 3,500 56700 Repairs & Maint.- Landscape 2,644 708 1,000 - 500 57400 Supplies - Operating - 35 1,000 1,100 1,100
57800 Telephone & Communications 3,190 5,854 6,324 2,100 2,184 58000 Utilities 8,605 10,901 11,228 14,300 15,000
58050 Utilities Other 1,037 469 483 1,800 1,800
Facilities Maintenance
50700 Life Insurance - 138 - - -
52200 Contract Services 1,347 1,684 10,800 1,640 11,000 53800 Rental Equipment / Other - - - 165 -
56000 Professional Services - Other - 403 - - -
56400 Repairs & Maint - Build & Equip 8,828 4,442 5,000 2,070 4,500 56420 Repairs/Maintenance-Building - 467 - 1,700 -
56420 Public Safety - Repairs & Maint.-Building 232 - - - - 56420 Animal Control - Repairs & Maint.-Building 21,910 - - 356 3,500 56420 Shop - Repairs & Maint.-Build & Equip - - - 20 -
56800 Safety Equipment 141 93 2,000 538 1,000
46 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
57200 Supplies - Office - - - 34 -
57400 Supplies - Operating 1,310 1,480 1,500 4,150 4,000 57800 Telephone & Communications 2,689 17,527 18,053 15,100 15,700 58000 Utilities 26,252 25,066 25,818 7,350 26,800
58050 Utilities Other 2,538 2,214 2,281 1,400 1,500
Construction Management
56000 Professional Services - Other - 1,415 - - -
Management Information Systems
52200 Contract Services 44,014 82,149 43,292 100,000 80,000 52950 Equipment Capital - 12,070 - 10,116 24,472
54800 Maintenance Agreements 64,898 53,160 80,000 55,000 80,000 57400 Supplies Operating 26,110 (23,987) 2,000 - 5,000
57400 Office Operating Supplies 1,729 - - - -
Shop
50100 Salaries - Permanent Employees (8) - - - -
56600 Public Safety - Repairs & Maintenance - Vehicle 5,174 - - - - 56600 Code Enforcement - Repairs & Maintenance - Vehicle - 267 - - - 56600 Public Trans - Repairs & Maintenance - Vehicle - 736 - - - Measure M Sales Tax
52200 Contract Services - - - - -
54800 Maintenance Agreements - - - - -
56000 Professional Services - Other - - - - 20,000
57400 Supplies Operating - - - - -
Capital Projects
52910 Buildings & Improvements (Capital) 408,874 311,988 300 33,427 - 52910 Buildings & Imp. - New Animal Control Building 135,034 27,133 - - - 52910 Buildings & Imp. - Villa del Caribe Park 423 - - - - 52910 Buildings& Improvements (Capital) - 3,995 - 13,015 - 52910 Buildings & Improvements ( Capital) - - 15,000 15,000 - 52960 HSIP Cycle 10 - 28,030 249,900 249,900 91,100
52960 RSTP/HIP West Side - Harlow 3,025 32,965 441,119 441,119 69,078 52960 Street & Roads (Capital) - - 1,933,172 1,958,197 306,000 52960 Street & Roads (Capital) - Garzoli Widening 1,975 - - - - 52960 Streets & Roads Capital 1,794,911 286,082 2,311,454 2,311,454 208,546 52960 SSARP-Evaluation of Roadway Networks 7,618 - - - - 52960 Streets & Roads (Capital) 60,239 396,002 42,151 45,988 - 52960 Streets & Roads Capital SB1Funds:Design Davis St 53,535 16,955 804,370 859,470 - 52960 Driveway Approach Garzoli Ave-Santillano Easement - - 78,000 75,146 - Total Expenditures 7,348,626 7,535,076 13,455,469 12,750,281 8,536,158 47 1957
Tradition • Unity • E xcellence

AMERICAN RESCUE PLAN

ACT (ARPA)
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | American Rescue Plan Act (ARPA) The City of McFarland received $3.7 million from the American Rescue Plan Act (ARPA), a federal aid package passed in 2021. These funds, dedicated to aiding local governments in their recovery from the COVID-19 pandemic, support key services like public safety, fire services, streets, and facilities. The ARPA funding is managed with strict adherence to federal regulations and is instrumental in mitigating pandemic impacts and fostering local economic growth in McFarland. 48 CITY BUILDINGS & FACILITIES
Citywide Phone Project 17,023
City Hall Janitorial Services 1,600
Council Chambers Conferencing System for COVID 16,652
Public Works Ice Maker 3,242
City Cameras Project 23,835
Finance and Community Development Dep. Office Remodel 85,652 148,004

FINANCE & ACCOUNTING
Tyler Accounting Software Training 20,000

BUILDING INSPECTION
Fleet Tool Box 1,924

PUBLIC SAFETY
Fleet Purchase (5 Vehicles) 325,000
Body Worn Cameras 26,022
Dispatcher Switch 2,296
Lidar and Radar Equipment 18,378
Hand Held Radios 60,481
PD Camera Project 40,000
FY22-23 Fire Services 598,882
FY23-24 Fire Services 771,640
FY23-24 Public Safety 1,306,486
Total Public Safety 3,149,185

STREETS
Infrared Asphalt Recycler (6' x 8') 22,594
Pot Hole Repairs 28,875
Drum Roller 18,104
Pavement Management Services 25,000
New Holland Tractor Loader 85,807
Various Tools 2,733
Skid Loader (50/50 Streets & Water) -
6x10- Dump Steel Trailer for Green Waste 9,969
72" deck front mower 25,000
2022 Kubota RTV 17,000
Cold Planner (Road Grinder) Attachment -
Fleet Replacement 55,358
Fleet Tool Boxes 4,809
Total Street Improvements 295,251

ANIMAL CONTROL
Animal Control Dept. Truck 85,000
Body Worn Cameras 10,000
Total Animal Control 95,000
Total ARPA Appropriations 3,709,363

AMERICAN RESCUE PLAN ACT APPROPRIATIONS
49 1957
Tradition • Unity • E xcellence

SUPPORT SERVICES
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
50 1957
Tradition • Unity • E xcellence

CITY COUNCIL
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
The City Council serves as the legislative and policy making body of the City of McFarland. It is responsible for formulating city policy, approving new programs and services, appropriating funds, and generally supervising the operations of city government. As elected representatives of the citizens, the City Council is responsible to all the people, and as such, devotes its energies to making decisions which are in the best interest of public welfare.
51 1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
Hired a new Police Chief, City Manager, Finance Director, and City Attorney, and staffed the Police Department for 24/7 coverage.

Implemented new ordinances to issue citations for illegal fireworks and semi trucks damaging city streets.

Cancelled landscaping agreements with Parks and Recreation, saving approximately $150,000 per year.

Corrected overspending and audit discrepancies from 2019-2020, resulting in the recovery of over $2.1 million in TDA and SB1 funds and $260,000 in Gas Tax reimbursements.

Ensured fair and equal facility rentals for residents, significantly reducing a $50,000 annual deficit.

Negotiated $2.75 million for city roads, lighting, and infrastructure by reviewing CUP agreements.

Established an Ad-hoc committee to address internal staff issues and concerns.

Served as a Commissioner for LAFCO and was involved in City Finance, Public Works, and Public Safety Committees.

Saved the city $947,000 by reviewing and eliminating unnecessary staffing positions in the 2021-2022 budget.

Directed a community workshop to educate on State Bill 1383 related to organic waste disposal.

Restructured the Finance Department, hiring experienced staff and researching successful practices from other cities and county administrators.

Authored measure ballots for a one percent sales tax and cannabis tax, generating approximately $2 million in annual revenue.

Collaborated with Congressman David Valadao, securing $5 million in funding for Wastewater treatment in the city.

Discussed medical health benefits for City Council members, leading to their termination and subsequent 3% raise for city employees.

Introduced the use of LPR cameras to assist the Police Department in crime-solving.

Modifications were made to the medical benefits program to allocate cost savings towards salary increases for employees.

Davis Road repaving project completed.

The following successful events were initiated by Mayor Saul Ayon in collaboration with Councilmembers:

CITY COUNCIL
52 1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
Enhance police department capabilities with advanced training and technology. Improve community policing. Obtain a new, larger police department facility to better meet community needs.

Launch multi-year plan for repair and upgrade of city infrastructure, including critical sewer and water systems, roads, bridges, and public transport.

Implement strategic plan to attract and retain businesses, with a particular focus on utilizing the newly annexed 2,200 acres for city growth.

Increase investment in local schools, promote after-school programs, launch new vocational and skill development initiatives, and develop a citywide internship program.

Enhance city services through staff development, technology upgrades, and improved administrative efficiency.

Develop comprehensive emergency management plan to prepare city for potential disasters and emergencies.

Launch new programs to promote civic engagement and improve quality of life for residents.
2023-24 OBJECTIVES & INITIATIVES

CITY COUNCIL
53 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

CITY COUNCIL SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - 1,500 1,600 1,500
Total Revenues - - 1,500 1,600 1,500

EXPENDITURES
Operating Costs 111,638 142,727 224,132 198,309 104,920 CIP Projects - - - - -
Total Expenditures 111,638 142,727 224,132 198,309 104,920

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (6,752) (11,963) (12,500) (14,830) (17,920) Expenditure Savings
Total Other Sources (Uses) (6,752) (11,963) (12,500) (14,830) (17,920) Sources Over (Under) Uses (118,390) (154,690) (235,132) (211,540) (121,340) 54 -
20,000
40,000
60,000
80,000
100,000
120,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget City Council Expenditures
Personnel Operating
55 Fund: 01 Division: 105 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
City Council
48330 Contributions & Donations - - 1,500 1,600 1,500
Total Revenues - - 1,500 1,600 1,500

EXPENDITURES
City Council
50100 Salaries - Permanent Employees 33,011 20,573 36,368 33,154 12,000 50200 Overtime - - 3,000 - -
50300 Payroll Taxes 3,056 2,050 3,759 2,921 1,410
50400 Retirement (401K) 3,109 1,676 2,422 15,775 24,000 50500 Health Insurance Premiums 30,755 62,846 77,951 43,648 - 50550 Dental/Vision Premiums 1,319 2,624 5,165 5,165 -
50600 Workers Compensation Insurance 3,258 895 1,060 1,060 407 50700 Life Insurance 69 73 46 46 -
51800 Clothing Allowance 1,200 - 1,714 1,400 1,000
52000 Conferences/Meetings/Travel 1,442 8,911 23,654 20,000 27,000 52200 Contract Services - 20,894 8,850 21,976 5,000
52930 Computer Hardware/Software (Capital) - - - - -
53200 Dues & Subscriptions 269 1,041 978 978 500
53200 Dues & Subcriptions COVID-19 120 - - - -
53400 Election Expense 4,827 - 10,000 10,000 -
54000 Fuel - 173 1,200 234 1,200
54400 Insurance - CSJV Rsk Mgmt. 584 1,408 1,400 1,400 553 55050 Reimbursement 375 - - - -
55600 Postage 29 264 2,050 1,500 150
55800 Printing & Legal Notices 1,274 1,446 4,200 3,500 2,000 56000 Professional Services - Other 19,992 13,306 16,952 16,952 9,000 56400 Repairs & Maint.-Build & Equip - 685 - - -
57100 Special Activities 383 538 13,989 10,200 17,200
57200 Supplies - Office 3,941 754 1,727 1,400 1,500
57800 Telephone & Communications 2,624 2,568 7,645 7,000 2,000 Total Expenditures 111,638 142,727 224,132 198,309 104,920 City Council Detail Revenues and Expenditures
56 1957
Tradition • Unity • E xcellence

CITY MANAGER
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
City administration is responsible for the day-to-day operations, preparing the budget, and the hiring and dismissal of personnel as well as establishing policies of the City and Ordinances adopted by the City Council. Some of the Responsibilities include: Appointing the city department directors, enacting policies and procedures to efficiently and effectively carry out the City Council's directives, ensuring that city services are performed to the highest standard in accordance with council goals and policies, preparing, managing, and implementing the annual budgets for the City and JPA Agencies and the city Capital Improvement Program (CIP) in support of the City Council’s goals, serving as an adviser to the City Council on policy matters impacting the City of McFarland's community and the city organization, supporting the information and policymaking needs of the council and implementing council decisions, and improving the service to the community through appropriate management and supervision strategies.
57 1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
Fleet increased through the purchase of new vehicles.

City hall remodel for increased workspace.

New MOU agreement with MPOA.

Medical benefits changed as cost savings to the city.

The City Council unanimously decided to forgo their medical benefits to allow salary increases for employees.

Davis Road repaving project completed.
1 percent sales tax passed by the city.

A cannabis tax passed by the city.

None
Fill all vacant positions with full-time employees.

Establish a succession plan.

Ensure the accurate and timely evaluation of all staff.

Establish an employee grievance policy.

Complete and implement the Lexipol policy system.

Complete the SEIU MOU agreement.

Improve and increase employee training.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
None
58 CITY MANAGER
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

CITY ADMINISTRATION SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - (96) - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - (96) - - -

EXPENDITURES
Operating Costs 71,497 126,909 222,844 155,808 176,837
CIP Projects - - - - -
Total Expenditures 71,497 126,909 222,844 155,808 176,837

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (9,607) (8,007) (8,195) (10,500) (6,107)
Expenditure Savings -
Total Other Sources (Uses) (9,607) (8,007) (8,195) (10,500) (6,107) Sources Over (Under) Uses (81,104) (135,012) (231,039) (166,308) (182,944) 59 -
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget City Administration Expenditures
Personnel Operating
60 Fund: 01 Division: 110 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
City Administration
42340 Administration Fee - (96) - - -
Total Revenues - (96) - - -

EXPENDITURES
City Administration
50100 Salaries - Permanent Employees 43,420 67,800 132,771 87,157 108,032 50200 Overtime - - - - -
50300 Payroll Taxes 3,633 6,035 10,962 6,730 8,594
50350 Stipends 17 - - - -
50400 Retirement (401K) 3,957 6,008 13,277 8,087 10,800 50500 Health Insurance Premiums 10,848 25,112 39,438 25,161 20,842 50550 Dental/Vision Premiums 692 1,221 3,170 3,170 1,802 50600 Workers Compensation Insurance 925 1,594 3,869 3,869 3,663 50700 Life Insurance 47 66 157 157 75
50800 Auto Allowance 767 202 - - -
51800 Clothing Allowance - - 250 - -
52000 Conferences/Meetings/Travel 563 67 3,400 2,437 4,000 53200 Dues & Subscriptions 2,998 8,265 2,000 3,125 2,000 54000 Fuel - 1,150 3,200 1,565 2,000
54400 Insurance - CSJV Rsk Mgmt. 868 1,603 5,110 5,110 4,978 55200 Miscellaneous 46 1,368 - 5,968 5,000
55600 Postage 506 264 500 310 500
56000 Professional Services - Other - - - - 1,500
56600 Repairs & Maintenance - Vehicle - 206 940 1,265 1,200 57100 Special Activities - - 500 204 250
57200 Supplies - Office 1,646 5,021 2,500 142 200
57400 Supplies- Operating - 168 - 710 400
57800 Telephone & Communications 563 760 800 641 1,000
Total Expenditures 71,497 126,909 222,844 155,808 176,837 City Administration Detail Revenues and Expenditures
61 1957
Tradition • Unity • E xcellence

CITY CLERK
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
The City Clerk's Department records, prepares, certifies and maintains the official minutes of all meetings of the City Council and Planning Commission, and prepares agendas and compiles agenda packets for those meetings. As the custodian for official records, the Department acts as the official depository for all City records, ensures that ordinances are codified into the Municipal Code and processes and maintains resolutions, ordinances, contracts, claims, deeds and other documents as required by law.
62 1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
Attended First City Clerk Training through League of California Cities Enrolled in the City Clerks Association
Contracted with Civic Clerk for Agenda Management Software Established Agenda Processes to help with the workflow of Agenda Building
Maintained Excel Spreadsheet to help with the management of Public Records Requests
Obtained Bilingual Certificate
Read at least 2 articles per week on new laws and government policies.

No policies and procedures in place for critical functions like Public Records Requests, Business licenses, and Claims
No Online Business License Permitting
No Online Public Records Management
Many Paper Documents not electronically stored
No one to train City Clerk in the Election Process or other critical functions of my job duties
No time for training due to additional work duties
Catching up on past due items and filling
Take some college courses on effective reading and writing skills.

Start the process of obtaining a certified municipal clerk certification Take online course or attend Municipal Clerk training
Dedicate time in my day to contact other cities in my area to find better ways to help me in my job with implementing correct policies and structures
Get filing cabinets/bookshelves for better filing system 2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Civic Clerk Agenda Management
Civic Plus Codification
Election Expenses
City Clerk Trainings
Furniture cost
63 CITY CLERK
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

CITY CLERK SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs - - - - 94,567
CIP Projects - - - - -
Total Expenditures - - - - 94,567

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - (3,053)
Expenditure Savings -
Total Other Sources (Uses) - - - - (3,053)
Sources Over (Under) Uses - - - - (97,621)
64 -
10,000
20,000
30,000
40,000
50,000
60,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget City Clerk Expenditures
Personnel Operating
65 Fund: 01 Division: 111 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
City Clerk
50100 Salaries - Permanent Employees - - - - 29,437
50150 Wages - Temporary Employees - - - - -
50200 Overtime - - - - 8,000
50300 Payroll Taxes - - - - 2,395
50350 Stipends - - - - -
50400 Retirement (401K) - - - - 2,942
50500 Health Insurance Premiums - - - - 9,345
50550 Dental/Vision Premiums - - - - 710
50600 Workers Compensation Insurance - - - - 998
50700 Life Insurance - - - - 32
50800 Auto Allowance - - - - -
51800 Clothing Allowance - - - - 150
52000 Conferences/Meetings/Travel - - - - 3,500
52200 Contract Services - - - - 15,000
52900 Land & Land Improvement - - - - -
52920 Furniture (Capital) - - - - 2,500
52930 Computer Hard/Software (CAP) - - - - -
53200 Dues & Subscriptions - - - - 400
53400 Election Expense - - - - 12,000
54000 Fuel - - - - 500
54400 Insurance - CSJV Rsk Mgmt. - - - - 1,356
54600 Interest Expense - - - - -
54800 Maintenance Agreements - - - - -
55050 Reimbursement - - - - -
55200 Miscellaneous - - - - -
55600 Postage - - - - 2,000
56000 Professional Services - Other - - - - 400
56400 Repairs/Maintenance-Building & Equipment - - - - - 56600 Repairs & Maintenance - Vehicle - - - - -
57100 Special Activities - - - - 400
57200 Supplies - Office - - - - 2,500
57400 Supplies- Operating - - - - -
57500 Marketing - - - - -
57800 Telephone & Communications - - - - -
58900 Debt Principal Redeemed - - - - -
Total Expenditures - - - - 94,567
City Clerk Detail Revenues and Expenditures
66 1957
Tradition • Unity • E xcellence

HUMAN RESOURCES/ RISK

MANAGEMENT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
The Human Resources Department is responsible for contributing to the City of McFarland success in meeting the needs of recruiting, selection, employee relations, training and development, and benefit administration. The department is responsible for maintaining all personnel and medical files for all staff. The department is also responsible for maintaining compliance in all processes and procedures for the organization, so that these processes are consistent and efficient in practice.

The department is staffed by a trained and knowledgeable Human Resources Director. 67 1957
Tradition • Unity • E xcellence
2022-23 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
Correctly assessing staffing and skills needed in the organization.

Effectively managed leaves of absences for employees who were out on leave and were able to return, full-time to their position.

Benefit program implemented to create consistency and effective processes for staff and their enrollment of benefits.

Employee onboarding and termination processes are not consistent Employee engagement
Employee retention
Employee development
Adapting local processes and policies to match organization growth Create a more engaged onboarding experience
Show recognition and appreciation for staff
Invest in employee development.

Track metrics for quality of hire and cost of hire to uncover the effectiveness of our recruiting process.

Continue development of HR and executive relationship by attendance and participation in key meetings and decision-making processes.

Attend outside development opportunities to continue development of internal processes.

Create timelines for benchmarking progress and targets for completed objectives.

Ensure all operations, recruiting, and employment processes adhere to local policies.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
None to report
68 HUMAN RESOURCES
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

HUMAN RESOURCES/RISK MANAGEMENT SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs - - - - 45,484
CIP Projects - - - - -
Total Expenditures - - - - 45,484

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - (3,053)
Expenditure Savings . -
Total Other Sources (Uses) - - - - (3,053)
Sources Over (Under) Uses - - - - (48,538)
69 -
5,000
10,000
15,000
20,000
25,000
30,000
35,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Human Resources/Risk Management Expenditures
Personnel Operating
70 Fund: 01 Division: 112 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
Human Resources/Risk Management
50100 Salaries - Permanent Employees - - - - 22,000
50150 Wages - Temporary Employees - - - - -
50200 Overtime - - - - -
50300 Payroll Taxes - - - - 1,755
50350 Stipends - - - - -
50400 Retirement (401K) - - - - 2,200
50500 Health Insurance Premiums - - - - 5,000
50550 Dental/Vision Premiums - - - - 504
50600 Workers Compensation Insurance - - - - 746
50700 Life Insurance - - - - 16
50800 Auto Allowance - - - - -
51800 Clothing Allowance - - - - 150
52000 Conferences/Meetings/Travel - - - - 4,000
52900 Land & Land Improvement - - - - -
52920 Furniture (Capital) - - - - 1,000
52930 Computer Hard/Software (CAP) - - - - -
53200 Dues & Subscriptions - - - - 500
54000 Fuel - - - - -
54400 Insurance - CSJV Rsk Mgmt. - - - - 1,014
54600 Interest Expense - - - - -
54800 Maintenance Agreements - - - - -
55050 Reimbursement - - - - -
55200 Miscellaneous - - - - -
55600 Postage - - - - 800
56400 Repairs/Maintenance-Building & Equipment - - - - - 56600 Repairs & Maintenance - Vehicle - - - - -
57100 Special Activities - - - - 1,000
57200 Supplies - Office - - - - 4,000
57400 Supplies- Operating - - - - 800
57500 Marketing - - - - -
57800 Telephone & Communications - - - - -
58900 Debt Principal Redeemed - - - - -
Total Expenditures - - - - 45,484
Human Resources/Risk Management Detail Revenues and Expenditures 71 1957
Tradition • Unity • E xcellence

FINANCE
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
The Finance Department is dedicated to supporting the long-term financial stability of the city and enhancing public and organizational trust through integrity of financial reporting and sound financial management practices. It is responsible for administering all financial record keeping and reporting functions for the City of McFarland. Several of the functions handled by the Finance Department include: 1) Compiling and producing the fiscal budget and financial statements for the City 2) Maintaining debt and treasury management, internal audits, budget control, purchasing accounting activities, and general administrative functions 3) Providing support and advice to other city departments, the city manager, and City Council in matters related to financial issues, policy, and strategic planning. 72 1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
Completed Independent Financial Statement Audits for Fiscal Years 2020-21 and 2021-22.

Completed Fiscal year 2022-23 and 2023-24 Budgets.

Initiated and managed three rate studies (Sewer, Refuse and Water).

Initiated and managed the development of the City’s cost allocation plan.

Re-Organized the Department to improve efficiency and effectiveness.

Filled all vacant positions with full-time employees.

Tran and develop new and existing employees to serve in their roles.

Finance Department remodel for increased workspace.

Successfully refinanced the 2010 Series A Water and Wastewater Revenue Bonds, securing a lower interest rate of 4.41% and saving over $740,000 for water and wastewater rate payers
Prudently account for receipts and disbursements of new Measure M and O funds to enhance transparency and trust in the use of these funds.

Complete Fiscal Year 2022-23 audit within six months following the fiscal year.

Complete rate studies and adopt new rates for all utilities (Sewer, Refuse, Water).

Complete and Implement the City’s updated cost allocation plan.

Develop Quarterly Finance Reporting to Council and Public.

Implement an electronic timekeeping system.

Establish Authorized Utility Payment Locations throughout the City. 2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
None noted

FINANCE
73 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

FINANCE & ACCOUNTING SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs 103,297 88,457 146,351 128,704 125,260
CIP Projects - - - - -
Total Expenditures 103,297 88,457 146,351 128,704 125,260

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (9,371) (16,288) (16,725) (21,177) (24,775) Expenditure Savings -
Total Other Sources (Uses) (9,371) (16,288) (16,725) (21,177) (24,775) Sources Over (Under) Uses (112,668) (104,746) (163,076) (149,882) (150,035) 74 -
20,000
40,000
60,000
80,000
100,000
120,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Finance & Accounting Expenditures
Personnel Operating
75 Fund: 01 Division: 115 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
Finance and Accounting
50100 Salaries - Permanent Employees 38,846 32,433 58,644 65,587 66,344 50200 Overtime 769 536 1,000 - -
50300 Payroll Taxes 3,420 4,594 4,927 6,019 5,362
50400 Retirement (401K) 3,882 3,025 5,843 6,168 6,632
50500 Health Insurance Premiums 14,575 13,860 28,074 19,239 13,124 50550 Dental/Vision Premiums 811 987 2,152 2,152 1,377
50600 Workers Compensation Insurance 635 1,541 1,709 1,709 2,250 50700 Life Insurance 63 24 116 116 65
50800 Auto Allowance 763 - - - -
51800 Clothing Allowance - - 630 400 1,350
52000 Conferences/Meetings/Travel 18 - 5,100 3,636 5,100 52200 Contract Services 37,002 23,528 15,000 14,187 500 53200 Dues & Subscriptions 225 47 600 325 600
54000 Fuel 48 173 - 218 500
54400 Insurance - CSJV Rsk Mgmt. 596 2,445 2,257 2,257 3,057 55200 Miscellaneous 35 - - - 500
55600 Postage 655 1,165 1,000 675 1,000
55800 Printing & Legal Notices 5 - - - -
56000 Professional Services - Other 481 2,823 17,000 4,218 14,500 57200 Supplies - Office 23 671 1,500 1,000 2,000
57800 Telephone & Communications 446 605 800 800 1,000
Total Expenditures 103,297 88,457 146,351 128,704 125,260 Finance and Accounting Detail Revenues and Expenditures 76 1957
Tradition • Unity • E xcellence

NON-DEPARTMENTAL
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
The non-departmental division is a functional area within the City that provides support and services to multiple departments or units. The Non-departmental division promote efficiency and effectiveness in the use of organizational resources and work closely with other departments to ensure that organizational goals and objectives are met.

Examples of non-departmental activities include the City’s legal services, fire services contract, and various produces and services that benefit several divisions throughout the City.
77 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

NON-DEPARTMENTAL SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs 493,505 1,584,685 1,232,609 1,189,057 1,379,466 CIP Projects - - - - -
Total Expenditures 493,505 1,584,685 1,232,609 1,189,057 1,379,466

OTHER SOURCES (USES)
Transfers In - - - 598,882 771,640
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - 598,882 771,640
Sources Over (Under) Uses (493,505) (1,584,685) (1,232,609) (590,175) (607,826) 78 -
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Non-Departmental Expenditures
Operating
79 Fund: 01 Division: 130 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
Non-Departmental
51200 Bank Charges 9,907 11,262 10,000 10,000 10,000
51250 Cash Over/Under - (121) - 100 -
52200 Contract Services 129,637 54,943 7,000 7,814 14,100 53800 Rental Equipment/Other 46,477 616,097 315,627 315,627 317,477 54800 Maintenance Agreements 4,957 6,226 5,000 8,274 8,605 55600 Postage 1,754 323 200 310 500
55800 Printing & Legal Notices 3,039 331 500 - 500
56000 Professional Services - Other 85,050 93,929 27,000 27,000 30,000 56050 Accounting/Auditing Services - 41,431 18,200 18,200 20,800 56100 Legal Services 184,775 192,329 225,000 173,553 200,000 56100 Legal Services- GEO Group 2,096 - - - -
56400 Repairs/Maintenance-Building & Equipment - 107 - 327 - 56400 Repairs/Maint-Building & Equip Covid-19 2,687 - - - - 56700 Repairs & Maintenance - Landscape 2,229 1,724 - - - 57100 Special Activities 516 193 500 - 500
57150 Christmas Decorations 44 - - - -
57200 Supplies - Office 7,377 9,544 4,700 2,100 2,700
57400 Operating Supplies COVID-19 12,949 54 - - -
57400 Operating Supplies Emergency Response - - 20,000 20,000 - 57800 Telephone & Communications 12 - - - -
58850 Land Lease - - - 6,871 2,644
58900 Debt Principal Redeemed (1) 556,314 598,882 598,882 771,640 Total Expenditures 493,505 1,584,685 1,232,609 1,189,057 1,379,466 Non-Departmental Detail Revenues and Expenditures
80 1957
Tradition • Unity • E xcellence

INFORMATION TECHNOLOGY
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Support Services
The Information Technology (IT) division is responsible for managing the City's technology infrastructure, including hardware, software, and networks. The IT division plays a critical role in enabling the organization to operate effectively and efficiently by providing technical support, maintenance, and development of IT systems. This includes managing software applications, databases, and networks, as well as ensuring data security and integrity. The IT divisions also plays a critical role in ensuring that the organization's technology resources are aligned with its strategic goals and objectives. 81 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

MANAGEMENT INFORMATION SYSTEMS SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs 136,751 111,322 125,292 155,000 165,000 CIP Projects - 12,070 - 10,116 24,472
Total Expenditures 136,751 123,392 125,292 165,116 189,472

OTHER SOURCES (USES)
Transfers In 105,000 123,392 125,292 155,000 189,472
Transfers Out - - - - -
Expenditure Savings
MOA Adjustments
Total Other Sources (Uses) 105,000 123,392 125,292 155,000 189,472 Sources Over (Under) Uses (31,751) - - (10,116) -
82 -
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Management Information Systems Expenditures
Operating
83 Fund: 01 Division: 310 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
Management Information Systems
52200 Contract Services 44,014 82,149 43,292 100,000 80,000 52950 Equipment Capital - 12,070 - 10,116 24,472
54800 Maintenance Agreements 64,898 53,160 80,000 55,000 80,000 57400 Supplies Operating 26,110 (23,987) 2,000 - 5,000
57400 Office Operating Supplies 1,729 - - - -
Total Expenditures 136,751 123,392 125,292 165,116 189,472 Management Information Systems Detail Revenues and Expenditures 84 COMMUNITY DEVELOPMENT
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
85 1957
Tradition • Unity • E xcellence

PLANNING DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
The Planning Department is responsible for providing technical assistance and professional guidance to the City Council, Planning Commission, and the public regarding policies and plans that guide the physical development of the City. The Department processes all entitlement applications and other development requests.

Planning responsibilities also include updating and maintaining the City’s General Plan, Zoning Code, and development-related ordinances.
86 1957
Tradition • Unity • E xcellence
2022-23 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
Commercial Cannabis Ordinance
Zoning Ordinance Update
Creation of Temporary Use Permits
Creation of Home Occupation Ordinance
Annexation 18
Obtained a Notary License for notarizing planning documents.

Created a simplified guide for applicants submitting planning documents.

No Electronic Documentation and Application Issuance
No GIS System
No Growth capabilities due to water capacity
Create an atmosphere for economic development and encourage developers to look into McFarland.

Continue encouraging staff to obtain planning certification.

Continue future planning efforts.

Seeking training courses
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
New Planning Position Title
Additional training courses

PLANNING DEPARTMENT
87 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

PLANNING SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 26,563 229,200 12,600 170,053 346,275 Grants/Intergovernmental - 154,832 71,024 67,610 -
Other Revenues - - - - -
Total Revenues 26,563 384,032 83,624 237,663 346,275

EXPENDITURES
Operating Costs 251,028 372,371 498,408 262,981 559,959 CIP Projects - - - - -
Total Expenditures 251,028 372,371 498,408 262,981 559,959

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (5,501) (7,156) (7,953) (7,284) (10,112)
Expenditure Savings -
Total Other Sources (Uses) (5,501) (7,156) (7,953) (7,284) (10,112) Sources Over (Under) Uses (229,966) 4,505 (422,737) (32,602) (223,797) 88 -
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Planning Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Planning Revenues
89 Fund: 01 Division: 140 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Planning
41400 Planning & Engineering Fees 26,563 31,219 12,600 6,359 346,275 41400 Planning & Engineering Fees - Tract 7214 - 44,369 - 3,120 - 41400 Planning & Engineering Fees San Joaquin Renew - 7,370 - 41,694 - 41400 Planning & Engineering Fees Medical Office - Elmo - 5,889 - 19,753 - 41400 Planning & Engineering Fees - R&F Building - 2,068 - - - 41400 Planning & Engineering Fees - Sherwood Milestone - 14,692 - 29,791 - 41400 Planning & Engineering Fees - Capri Liquor - 1,625 - 4,283 - 41400 Planning & Engineering Fees - Countryside Corps - 6,859 - - - 41400 Planning & Engineering Fees - Tract 7393 - 79,700 - 38,449 - 41400 Planning & Engineering Fees - 253 Lockwood Ave - 11,250 - - - 41400 Planning & Engineering Fees - Superior Gas - 8,970 - - - 41400 Planning & Engineering Fees - 705 Mast Ave ADU - 2,340 - - - 41400 Planning & Engineering Fees - Parcel Map 12462 - 3,500 - - - 41400 Planning & Engineering Fees - Parcel Map 12463 - 3,500 - - - 41400 Planning & Engineering Fees - Milicic Annex - - - 24,950 - 41400 Planning & Engineering Fees - Perkins Ave Medical - 5,850 - - - 41400 Planning & Engineering Fees - LLA 22-01 Tract 7214 - - - 1,654 - 44000 Other Agency Grants - 11,415 15,000 - -
44000 Other Agency Grants- SALC - 143,417 - 67,610 -
44000 Other Agency Grants- LEAP - - 56,024 - -
Total Revenues 26,563 384,032 83,624 237,663 346,275

EXPENDITURES
Planning
50100 Salaries - Permanent Employees 56,236 70,050 90,795 88,520 161,487 50200 Overtime 656 361 2,000 400 -
50300 Payroll Taxes 5,141 6,156 7,563 7,411 12,842
50350 Stipends 74 - - - -
50400 Retirement (401K) 6,131 6,932 8,951 8,727 16,308
50500 Health Insurance Premiums 7,967 9,899 19,842 16,362 18,322 50550 Dental/Vision Premiums 717 1,304 1,434 1,434 2,023 50600 Workers Compensation Insurance 3,384 1,961 2,646 2,646 5,476 50700 Life Insurance 62 103 129 129 110
50800 Auto Allowance 194 97 - - -
51800 Clothing Allowance - - 400 250 150
52000 Conferences/Meetings/Travel 1,126 507 4,700 - 5,000 52200 Contract Services 1,050 1,684 92,000 5,000 12,000 53200 Dues & Subscriptions - - 700 300 300
53250 Permits & Certificates 70 - - - -
53600 Engineerin/Architectural Services - 290 - - 5,000 54000 Fuel - 207 1,000 234 1,000
54400 Insurance - CSJV Rsk Mgmt. 823 3,003 3,494 3,494 7,441 55200 Miscellaneous - - - 100 -
55400 Planning Services - 4,949 - - -
55500 Special Studies/Master Plans AT&T 100 - - - -
55500 Special Studies/Master Plans 18,673 10,443 - - 50,000 55500 Special Studies San Joaquin Renewables 24,895 40,669 - 40,000 - 55500 Special Studies/Master Plans SALC 79,549 20,706 106,583 407 - 55500 Special Studies/Master Plans LEAP - 56,024 2,000 2,158 - 55600 Postage 256 290 500 800 1,500
55800 Printing & Legal Notices 25 424 800 - -
56000 Professional Services - Other 22,322 38,856 35,000 10,000 15,000 56000 Professional Services - Tract 7292 - 320 10,000 426 - 56000 Professional Services - Tract 7214 - 20,450 5,526 4,500 10,000 56000 Professional Services - Med Office - Elmo - 3,252 5,000 6,075 10,000 56000 Professional Services-R&F Building 1,036 2,855 - - - 56000 Professional Services - Sherwood Milestone - 12,786 - 1,030 2,500 Planning Detail Revenues and Expenditures
90 Fund: 01 Division: 140 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget
Planning Detail Revenues and Expenditures
56000 Professional Services - Capri Liquor 1,000 2,465 - 740 - 56000 Professional Services - Countryside - 3,822 5,000 - 5,000 56000 Professional Services - Interstate Land Dev 14,858 40,625 30,000 24,000 65,000 56000 Professional Services - Superior Gas - 693 10,000 6,000 8,000 56000 Professional Services - Perkins Ave Medical - 1,000 10,000 6,000 5,000 56000 Professional Services - Parcel Map 12462 - 4,258 1,000 - 2,000 56000 Professional Services - Parcel Map 12463 - 4,138 1,000 - 2,000 56000 Professional Services - San Joaquin Renewables - - 37,370 24,000 89,000 56000 Professional Services - LLA 22-01 Tract 7214 - - 1,474 1,089 - 56100 Legal Services 3,715 - - - 45,000
57200 Supplies - Office 434 148 1,000 250 1,000
57400 Supplies - Operating 237 278 - - 1,000
57800 Telephone & Communications 298 371 500 500 500
Total Expenditures 251,028 372,371 498,408 262,981 559,959 91 1957
Tradition • Unity • E xcellence

BUILDING DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
The Building Department is tasked with ensuring the safety, health, and well-being of the public within the built environment. It performs this role through reviewing building plans for compliance with codes, issuing construction permits, conducting inspections at various stages of construction, and enforcing building codes.

Additionally, it promotes public awareness through educational outreach regarding building regulations and practices. Through these activities, the Building Division contributes to the quality of life and resilience of our community. 92 1957
Tradition • Unity • E xcellence
2022-23 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
Adopted 2022 Building Code
No online permitting
No electronic plan scanning
Provide safety and secure construction throughout the community.

Continue encouraging staff to obtain Building certifications.

Continue future building effort
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Online Permitting Server

BUILDING DEPARTMENT
93 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

BUILDING INSPECTION SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 141,773 147,244 169,245 209,795 306,468 Grants/Intergovernmental - - - 40,000 -
Other Revenues - - - - -
Total Revenues 141,773 147,244 169,245 249,795 306,468

EXPENDITURES
Operating Costs 65,071 63,793 164,336 61,736 158,820
CIP Projects - - 42,000 40,000 45,348
Total Expenditures 65,071 63,793 206,336 101,736 204,169

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (5,158) (4,821) (5,097) (5,777) (7,145)
Expenditure Savings 26,189
Total Other Sources (Uses) (5,158) (4,821) (5,097) (5,777) 19,043 Sources Over (Under) Uses 71,544 78,630 (42,188) 142,281 121,343 94 -
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Building Inspection Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Building Inspection Revenues
95 Fund: 01 Division: 160 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Building Inspection
41500 Building Permits 135,019 129,942 143,691 180,454 264,320 41505 Technology Fee 872 5,141 7,185 8,712 13,216
41510 Training Fee 869 5,171 7,185 8,719 13,216
41515 Building - GP Maintenance Fee - 4,172 7,185 8,410 13,216 41550 Building Plan Check 823 2,818 4,000 3,500 2,500
41600 Excavation Permits 4,190 - - - -
44000 Other Agency Grants - - - 40,000 -
Total Revenues 141,773 147,244 169,245 249,795 306,468

EXPENDITURES
Building Inspection
50100 Salaries - Permanent Employees 26,606 15,010 92,127 29,191 92,028 50150 Wages - Temporary Employees - 13,635 - - -
50200 Overtime 656 361 - - -
50300 Payroll Taxes 2,522 3,072 7,577 2,336 7,385
50400 Retirement (401K) 3,196 1,916 9,109 2,744 9,203
50500 Health Insurance Premiums 20,938 16,106 32,638 4,662 20,021 50550 Dental/Vision Premiums 1,044 540 2,499 2,499 2,415 50600 Workers Compensation Insurance 719 3,794 4,027 4,027 4,681 50700 Life Insurance 46 41 111 111 78
50800 Auto Allowance 194 97 - - -
51400 Builiding Plan Check/Inspection - - - 2,800 -
51800 Clothing Allowance 214 200 600 - 600
52000 Conferences/Meetings/Travel 2,306 1,947 3,185 2,100 8,750 52930 Computer Hard/Software (Capital) - - 42,000 40,000 45,348 53200 Dues & Subscriptions - - 215 - 400
54000 Fuel - 919 1,000 1,197 1,500
54400 Insurance - CSJV Rsk Mgmt. 675 4,141 5,318 5,318 6,360 55600 Postage 31 264 100 250 300
55800 Printing & Legal Notices 5 - 100 - -
56000 Professional Services 256 (100) - - -
56600 Repairs & Maintenance - Vehicle 344 172 700 800 800 57200 Supplies - Office 3,080 66 2,700 1,800 2,000
57400 Supplies - Operating 1,429 811 1,500 1,400 1,500
57800 Telephone & Communications 811 804 829 500 800
Total Expenditures 65,071 63,793 206,336 101,736 204,169 Building Inspection Detail Revenues and Expenditures
96 1957
Tradition • Unity • E xcellence

GRANTS DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
The Grants Department is responsible for locating possible funding to provide the City funds to restore, create, and maintain all city property and public rights-of-way. The Grants department also locates and applies for grants to assist the community and residents. Grants are a key factor in most municipal fundings. 97 1957
Tradition • Unity • E xcellence
2022-23 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Community Development
Clean California Cycle 1 Grant
CA Automated Permit Processing Grant
Animal Spay/Neuter Grant
So Cal Gas Grant
Certification Training
Lack of knowledge in grant writing
Lack of staffing
Certification for Grant Admin
Create ability to write and apply for grants within
Continue future grant opportunities.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
None

GRANTS DEPARTMENT
98 2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

GRANT ADMINISTRATION SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs 141,832 82,051 190,105 159,895 103,714
CIP Projects - - - - 500
Total Expenditures 141,832 82,051 190,105 159,895 104,214

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (6,748) (8,442) (9,212) (9,162) (12,147)
Expenditure Savings 16,973
Total Other Sources (Uses) (6,748) (8,442) (9,212) (9,162) 4,825 Sources Over (Under) Uses (148,580) (90,493) (199,317) (169,056) (99,389) 99 -
20,000
40,000
60,000
80,000
100,000
120,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Grant Administration Expenditures
Personnel Operating
-
0 0
1 1
1 1
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Grant Administration Revenues
100
Fund: 01 Division: 175 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
Grant Administration
50100 Salaries - Permanent Employees 64,347 62,422 70,895 69,991 54,686 50200 Overtime 656 361 1,000 - 2,000
50300 Payroll Taxes 5,683 5,593 5,953 5,847 4,470
50400 Retirement (401K) 6,915 6,232 6,913 6,701 3,777
50500 Health Insurance Premiums 24,814 25,937 28,590 14,295 4,272 50550 Dental/Vision Premiums 1,878 3,127 2,499 2,499 620 50600 Workers Compensation Insurance 1,144 1,934 2,066 2,066 1,854 50700 Life Insurance 110 103 111 111 65
50800 Auto Allowance 194 97 - - -
51800 Clothing Allowance - - 100 - 150
52000 Conferences/Meetings/Travel 937 - 1,000 283 1,500 52200 Contract Services - - 54,000 54,000 -
52930 Computer Hardware/Software (Capital) - - - - 500
53200 Dues & Subscriptions - - 500 - 500
54000 Fuel 289 211 150 124 500
54400 Insurance - CSJV Rsk Mgmt. 1,074 2,423 2,728 2,728 2,520 55600 Postage 189 264 300 250 300
55800 Printing & Legal Notices 410 161 400 - -
56000 Professional Services 5,061 - 12,000 - 25,000
56600 Repairs & Maintenance - Vehicle 65 - - - -
57200 Supplies - Office 246 337 500 500 500
57400 Supplies - Operating 27,521 (27,521) - - 500
57800 Telephone & Communications 298 371 400 500 500
Total Expenditures 141,832 82,051 190,105 159,895 104,214 Grant Administration Detail Revenues and Expenditures
101

PUBLIC SAFETY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
102
1957
Tradition • Unity • E xcellence

PUBLIC SAFETY
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
The Public Safety Department is responsible for providing public safety through professional public safety services such as uniformed patrol, traffic enforcement, school safety, criminal investigations, public education about crime prevention, animal control services and other public outreach services. The Public Safety Department is responsible for providing these services to over 15,000 residents and is staffed with highly trained police officers, dispatchers, and support staff who all work to provide the City of McFarland with a safe community.
103
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
Began purchasing new vehicles to replace an aging vehicle fleet.

Hired a Communications/Records supervisor.

Restarted the Cadet program for juveniles interested in law enforcement.

Entered a contract to provide MUSD with a School Resource Officer.

An allotment of $149, 000 was located to rebuild the aging and outdated 9-1-1 system.

Continue to build fleet to stem the high cost of vehicle maintenance.

Recruit and retain qualified officers.

Recruit and retain qualified dispatchers.

Start a Police Activities league.

MOU with GEO who is requesting more police services.

Establish a better command structure which includes promoting a Corporal and Captain from within the department.

Continue encouraging staff to obtain higher training certifications to provide enhanced and well-rounded police service for the community.

Have all dispatchers attend a POST dispatcher academy.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
A new 9-1-1 recording system is needed, which may cost $50,000.

Additional officers and Police Officer Technicians need to be hired.

Update body worn camera systems and tasers.

Uniform allowance for dispatchers.
104

PUBLIC SAFETY
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

PUBLIC SAFETY SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental 62 - 118,138 70,848 165,510
Other Revenues 443,385 223,208 154,436 416,309 186,817
Total Revenues 443,446 223,208 272,574 487,158 352,327

EXPENDITURES
Operating Costs 2,447,746 2,804,199 3,389,119 3,151,396 3,623,404 CIP Projects 276,374 71,746 187,500 198,368 41,000
Total Expenditures 2,724,121 2,875,945 3,576,619 3,349,764 3,664,404

OTHER SOURCES (USES)
Transfers In 213,068 744,627 802,403 576,126 2,120,889
Transfers Out (37,533) (50,776) (55,708) (54,095) (72,675) Expenditure Savings 145,550
Total Other Sources (Uses) 175,535 693,852 746,695 522,030 2,193,764 Sources Over (Under) Uses (2,105,140) (1,958,885) (2,557,350) (2,340,576) (1,118,313) 105
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Public Safety Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Public Safety Revenues
106
Fund: 01 Division: 150 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Public Safety
40220 Sales Tax - Public Safety 1/2% 6,245 3,913 - 23,931 - 41310 GEO CUP/MPD Contribution 201,500 - 108,199 108,199 115,340 41900 Court Fines 73,178 38,905 39,683 39,683 40,477
41950 Live Scan Fees - (25) - 353 -
44000 Other Agency Grants 6 - 118,138 70,848 165,510
44050 State Grants 56 - - - -
44250 COPS/SLESF 156,727 161,285 - 92,028 -
45000 Copies/Reports 1,269 1,524 1,554 1,545 -
48000 POST Reimbursements 2,201 - - 23,000 16,000
48200 Miscellaneous 2,765 17,607 5,000 20,590 5,000
48300 Contributions & Donations (500) - - 12,000 10,000 48600 McFarland PD Asset/Forfeiture - - - 94,980 -
Total Revenues 443,446 223,208 272,574 487,158 352,327

EXPENDITURES
Public Safety
50100 Salaries - Permanent Employees 716,275 965,192 1,701,364 1,457,001 1,919,606 50100 Salaries - Permanent - COPS 265,219 255,366 - - - 50150 Wages - Temporary Employees 62,564 49,920 - 49,673 49,920 50200 Overtime 154,947 120,188 160,000 203,519 175,000
50200 Overtime - COPS 35,002 40,717 - - -
50300 Payroll Taxes 75,625 106,904 142,282 146,488 154,958 50300 Payroll Taxes - COPS 27,598 20,999 - - -
50350 Stipends 707 1,052 - - -
50400 Retirement (401K) 65,182 100,350 169,799 148,180 194,473 50400 Retirement (401K) - COPS 22,303 23,124 - - -
50500 Health Insurance Premiums 196,818 347,376 476,279 324,499 354,316 50550 Dental/Vision Premiums 14,651 28,400 33,542 33,542 32,516 50600 Workers Compensation Insurance 105,605 101,306 99,167 99,167 130,188 50700 Life Insurance 1,237 1,725 2,310 2,310 1,832
51150 Dog Clinic (Vet Services for K-9) 7,828 - 2,000 - - 51800 Clothing Allowance 18,563 15,104 15,000 15,062 15,100 52000 Conferences/Meetings/Travel 15,134 23,407 5,000 8,851 9,205 52010 Conference/Meeting/Travel POST Reimbursable 3,226 672 23,000 23,000 16,000 52200 Contract Services 57,674 23,209 22,800 22,800 22,800 52930 Computer Hardware/Software 16,037 15 2,500 324 2,500 52940 Vehicles (Capital) 260,337 70,766 135,000 135,000 - 52950 Equip-Other (Capital) - 965 - 13,044 -
52950 Equipment - Other (Capital) - - 50,000 50,000 38,500 53100 Grant Expenditures - - - 500 500
53200 Dues & Subscriptions 1,160 513 500 500 550
53500 Contributions/Donations Expense - - - 5,334 10,000 54000 Fuel 53,981 97,512 72,000 98,597 110,000
54400 Insurance - CSJV Rsk Mgmt. 19,965 123,382 130,955 130,955 176,898 54800 Maintenance Agreements 21,324 23,267 25,000 25,000 26,000 55050 Reimbursement 150 129 1,500 1,500 1,600
55200 Miscellaneous 344,345 1,405 1,500 314 1,500
55600 Postage 340 410 400 433 450
55800 Printing & Legal Notices 2,247 - 1,000 - 1,000
56000 Professional Services - Other 120,912 81,763 79,000 44,842 59,000 56100 Legal Services 44,666 2,898 10,000 - 10,000
56400 Repairs & Maint - Build & Equip 355 852 7,500 7,500 5,000 56410 Repairs & Maintenance Equipment 5,443 30,486 4,000 - 4,000 56600 Repairs & Maintenance - Vehicle 29,436 64,560 56,147 63,852 35,000 56800 Safety Equipment 43,295 13,513 14,040 16,660 14,901 56900 McFarland PD Asset/Forfieture Acct. (218,734) 11,565 - 87,686 - 57200 Supplies - Office 7,719 13,587 9,199 6,267 6,500
Public Safety Detail Revenues and Expenditures
107
Fund: 01 Division: 150 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget
Public Safety Detail Revenues and Expenditures
57400 Supplies - Operating 34,800 (19,384) 5,161 8,689 8,000 57800 Telephone & Communications 25,141 45,784 31,951 31,951 33,229 58700 Principal Repayment - 221 - - -
58900 Debt Principal 65,044 86,725 86,725 86,725 43,363 Total Expenditures 2,724,121 2,875,945 3,576,619 3,349,764 3,664,404 108
1957
Tradition • Unity • E xcellence

ANIMAL CONTROL
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
The McFarland Animal Control Office (MACO) provides professional and compassionate animal services to the people and pets of McFarland. MACO promotes and facilitates responsible pet ownership through in-house programs and resources, as well as supporting animal related community resources. MACO seeks to prevent, disrupt, and end animal cruelty in the city of McFarland. MACO is committed to maintaining a safe and healthy shelter environment for lost, stray, abandoned, neglected, and abused dogs in our community. MACO also provides the public with spay and neuter services routinely.

MACO provides protection from dangerous domesticated animals, and to protect the public from diseases such as rabies that can be transmitted from animals to humans. 109
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
Secured a grant providing spay and neuter services.

Partnered with several animal shelters to rehome dogs.

Attended several successful dog adoption events.

Continue to build relationships and partnerships to assist in the humane rehoming of dogs.

Acquire additional equipment to assist in capturing loose or vicious dogs.

Maintain an aging animal control truck.

Address drainage issue at north side of the animal control building.

Build a fence to restrict public access to rear of the animal control shelter.

Establish a policy and procedure manual.

Adopt a dedicated uniform for officers.

Send officers to additional training.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Obtain a better report writing system.

Initiate streamlined ticketing and revenue collection system.

Add Body Worn Cameras for officers.

Uniform allowance for officers.

ANIMAL CONTROL
110
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

ANIMAL CONTROL SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - 45,000 145,800 -
Other Revenues 13,595 10,401 3,621 1,174 1,000
Total Revenues 13,595 10,401 48,621 146,974 1,000

EXPENDITURES
Operating Costs 168,580 180,374 255,714 240,115 295,788 CIP Projects 583 - 2,500 2,500 2,500
Total Expenditures 169,163 180,374 258,214 242,615 298,288

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (10,031) (5,596) (6,045) (6,278) (8,130)
Expenditure Savings
Total Other Sources (Uses) (10,031) (5,596) (6,045) (6,278) (8,130) Sources Over (Under) Uses (165,599) (175,569) (215,638) (101,919) (305,418) 111
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Animal Control Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Animal Control Revenues
112
Fund: 01 Division: 155 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Animal Control Services
41200 Animal Licenses 3,365 2,746 2,801 500 500
41210 Animal Shelter Fees 2,976 805 821 500 500
44000 Other Agency Grants - - 45,000 - -
44000 Spay and Neuter Grant - - - 145,800 -
48200 Miscellaneous - - - 174 -
48300 Contributions & Donations 7,255 6,851 - - -
Total Revenues 13,595 10,401 48,621 146,974 1,000

EXPENDITURES
Animal Control Services
50100 Salaries - Permanent Employees 46,395 65,644 85,263 89,905 73,784 50150 Wages - Temporary Employees 22,270 - - - -
50200 Overtime 1,245 2,024 5,000 6,694 7,230
50300 Payroll Taxes 6,304 6,242 7,493 8,354 6,218
50400 Retirement (401K) 4,653 6,091 8,422 7,802 7,378
50500 Health Insurance Premiums 17,819 24,446 31,727 25,874 20,021 50550 Dental/Vision Premiums 2,880 3,180 2,475 2,475 2,549 50600 Workers Compensation Insurance 1,209 4,561 3,727 3,727 3,753 50700 Life Insurance 72 143 203 203 130
50800 Auto Allowance 194 97 - - -
51100 Animal Disposal 2,426 1,985 3,000 2,826 3,000
51150 Dog Clinic 5,416 (1,480) 3,000 2,252 3,000
51160 Spay and Neuter Fees 971 - 45,000 36,000 109,800
51800 Clothing Allowance 1,342 498 1,000 1,000 3,000
52000 Conferences/Meetings/Travel 12 168 3,400 1,500 3,400 52950 Equipment (Capital) 583 - 2,500 2,500 2,500
53200 Dues & Subscriptions - 300 250 250 250
53210 CAWFC Grant Expenditure - 1,019 - - -
53250 Permits & Certificates - 168 - - -
54000 Fuel 3,338 3,653 3,000 3,682 4,000
54400 Insurance - CSJV Rsk Mgmt. 1,135 5,322 4,922 4,922 5,100 54600 Interest Expense 22,924 25,679 2,150 2,150 2,093
55000 Mileage Reimbursement - - 1,000 - 1,000
55600 Postage 31 264 250 306 325
55800 Printing & Legal Notices 113 - 200 - -
56000 Professional Services - Other 56 230 - - -
56400 Repairs & Maint - Build & Equip 520 235 2,000 2,000 2,100 56410 Repairs & Maintenance Equipment 350 - - - -
56600 Repairs & Maintenance - Vehicle 844 3,478 8,000 8,206 6,000 56800 Safety Equipment - 205 600 600 650
57100 Special Activities - - 1,000 - 1,000
57200 Supplies - Office 281 - 500 500 500
57400 Supplies - Operating 2,979 2,786 5,000 1,936 2,100 57800 Telephone & Communications 1,471 1,190 3,380 3,300 3,400 58000 Utilities 287 - - - -
58050 Utilities Other 1,005 2,153 3,600 3,500 3,800
58900 Debt Principal Redeemed 20,038 20,094 20,151 20,151 20,207 Total Expenditures 169,163 180,374 258,214 242,615 298,288 Animal Control Detail Revenues and Expenditures
113
1957
Tradition • Unity • E xcellence

CODE ENFORCEMENT

DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
The Code Enforcement Department ensures compliance with the City’s Municipal Code related to property maintenance, health and safety, and land use providing residents and businesses services to provide safe and attractive neighborhoods and business districts. Code Enforcement goal is to obtain compliance and provide excellent service to the community.
114
1957
Tradition • Unity • E xcellence
2022-23 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Safety
Installation of Illegal Commercial Truck Parking Signs
Certification Training being limited
Many paper documents not electronically stored
Many unpaid citations
Provide safety and beautify areas throughout the community.

Continue encouraging staff to obtain Code certifications.

Continue future abatement efforts
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
None

CODE ENFORCEMENT
115
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

CODE ENFORCEMENT SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - 6,080 5,495 6,609 6,741
Total Revenues - 6,080 5,495 6,609 6,741

EXPENDITURES
Operating Costs 77,199 116,220 142,642 141,441 154,751
CIP Projects - - 1,200 - -
Total Expenditures 77,199 116,220 143,842 141,441 154,751

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (5,618) (5,169) (5,523) (6,002) (7,588)
Expenditure Savings
Total Other Sources (Uses) (5,618) (5,169) (5,523) (6,002) (7,588) Sources Over (Under) Uses (82,817) (115,309) (143,870) (140,834) (155,597) 116
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Code Enforcement Expenditures
Personnel Operating
-
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Code Enforcement Revenues
117
Fund: 01 Division: 165 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Code Enforcement
41700 Code Enforcement Revenue - 5,387 5,495 6,609 6,741 48200 Miscellaneous - 693 - - -
Total Revenues - 6,080 5,495 6,609 6,741

EXPENDITURES
Code Enforcement
50100 Salaries - Permanent Employees 34,908 55,280 68,958 63,523 74,717 50150 Wages - Temporary Employees 11,429 8,328 - 3,995 - 50200 Overtime 960 1,225 1,000 1,400 2,000
50300 Payroll Taxes 4,451 5,961 6,007 6,568 6,192
50400 Retirement (401K) 3,610 5,363 4,483 4,829 7,472
50500 Health Insurance Premiums 13,602 20,161 25,295 21,689 18,083 50550 Dental/Vision Premiums 750 1,498 1,937 1,937 1,862 50600 Workers Compensation Insurance 719 2,962 3,015 3,015 3,800 50700 Life Insurance 53 62 86 86 60
50800 Auto Allowance 194 97 - - -
51800 Clothing Allowance - 931 1,000 - 1,200
52000 Conferences/Meetings/Travel 681 5,327 3,500 1,000 5,000 52930 Computer Hard/Software (Capital) - - 1,200 - -
53200 Dues & Subscriptions 95 860 1,000 - 1,000
53250 Permits & Certificates - 92 - - -
54000 Fuel 665 2,064 1,100 2,684 3,000
54400 Insurance - CSJV Rsk Mgmt. 675 3,138 3,981 3,981 5,164 55600 Postage 188 264 800 400 500
55800 Printing & Legal Notices 173 22 500 - -
55950 Abatement 861 780 10,000 16,383 15,000
56000 Professional Services-Other 56 47 5,100 6,000 3,500 56600 Repairs & Maintenance - Vehicle 327 192 900 1,400 2,000 56600 Repairs & Maintenance-Vehicle - 230 - - -
56800 Safety Equipment - - - 100 200
57100 Special Activities - - 1,000 300 1,000
57200 Supplies - Office 299 242 500 150 500
57400 Supplies - Operating 28 108 500 500 500
57800 Telephone & Communications 2,475 988 1,980 1,500 2,000 Total Expenditures 77,199 116,220 143,842 141,441 154,751 Code Enforcement Detail Revenues and Expenditures
118

PUBLIC WORKS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
119
1957
Tradition • Unity • E xcellence

STREETS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
The Streets Department provide the residents of McFarland with the highest quality service by maintaining, repairing, and replacing streets, sidewalks, public parking, traffic signs, and signals. The department is also responsible for graffiti abatement. 120
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
Completed Davis & Hail Ln. grind and resurface project.

Over 100 tons of asphalt were placed for pothole repairs on 11 streets in the City.

Staffing shortages while work load increased.

Training of staff while work load increased.

Annexation of 1,900 acres within the City which increased roads, to be maintained.

Continual break down of street sweeper.

Increase of graffiti throughout the City.

Eliminate Staffing shortages.

Grind and resurface San Juan, Ebell, & Wiley.

Complete 2023-24 capital purchases in summer of 2023 to enable utilization throughout the year.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Cost of fuel continues to increase.

Cost of asphalt continues to increase reducing the quantity of potholes that can be repaired.
121

STREETS
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

STREETS SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental 19,249 - - - -
Other Revenues 3,509 - - - -
Total Revenues 22,758 - - - -

EXPENDITURES
Operating Costs 447,620 579,024 636,365 561,588 624,809 CIP Projects - - - 26,437 6,000
Total Expenditures 447,620 579,024 636,365 588,025 630,809

OTHER SOURCES (USES)
Transfers In - 1,547,906 645,870 597,157 643,150
Transfers Out (11,006) (8,643) (9,505) (9,132) (12,341) Expenditure Savings 23,145
Total Other Sources (Uses) (11,006) 1,539,263 636,365 588,025 653,954 Sources Over (Under) Uses (435,869) 960,240 (0) - 23,145 122
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Streets Expenditures
Personnel Operating
-
5,000
10,000
15,000
20,000
25,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Streets Revenues
123
Fund: 01 Division: 180 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Streets
44050 State Grants 19,249 - - - -
48200 Miscellaneous Revenue 3,509 - - - -
Total Revenues 22,758 - - - -

EXPENDITURES
Streets
50100 Salaries - Permanent Employees 163,944 168,872 221,894 185,921 227,485 50200 Overtime 2,368 2,749 4,000 3,200 3,300
50300 Payroll Taxes 14,473 15,748 18,261 16,536 18,686
50400 Retirement (401K) 16,630 16,001 22,189 16,708 16,907 50500 Health Insurance Premiums 84,482 104,358 109,117 74,655 80,511 50550 Dental/Vision Premiums 5,681 8,967 8,391 8,391 7,110 50600 Workers Compensation Insurance 12,124 10,113 12,933 12,933 15,428 50700 Life Insurance 352 323 441 441 290
50800 Auto Allowance 905 840 840 - -
51800 Clothing Allowance 3,038 5,489 6,900 6,900 5,000
52000 Conferences/Meetings/Travel 22 315 1,000 - -
52200 Contract Services 2,389 257 - - -
52950 Equipment - Other (Capital) - - - 26,437 6,000
53200 Dues & Subscriptions 1,478 97 200 120 200
53250 Permits & Certificates 425 1,429 1,600 1,600 1,700 53800 Rental Equipment/Other - - 1,000 - -
54000 Fuel 8,993 17,971 10,000 15,040 16,000
54400 Insurance - CSJV Rsk Mgmt. 2,995 14,532 17,079 17,079 20,964 54600 Interest Expense 11,511 - - - -
55600 Postage 14 - 50 - -
55800 Printing & Legal Notices 5 - - - -
56000 Professional Services - Other 9,848 8,220 3,400 780 1,500 56400 Repairs/Maintenance-Building & Equipment - 4,714 - 671 - 56410 Repairs & Maintenance Equipment 2,771 4,452 10,000 12,350 12,800 56430 Repairs & Maintenance - Heavy Equipment 6,776 2,549 5,000 4,930 5,200 56440 Repairs & Maintenance-Streets Sweeper 7,605 16,599 18,000 15,900 18,800 56500 Repairs/Maintenance Streets 6,227 9,379 15,000 21,700 22,500 56600 Repairs/Maintenance - Vehicles 2,378 1,743 2,206 4,000 4,500 56800 Safety Equipment 536 1,445 1,794 - -
57200 Supplies - Office 394 2,524 500 600 800
57400 Supplies - Operating 6,972 15,512 17,000 23,900 25,000 57800 Telephone & Communications 1,335 750 1,440 1,603 1,600 58000 Utilities 17,333 17,118 18,000 15,200 15,800
58050 Utilities Other 3,303 2,502 6,000 9,300 9,600
58100 Street Lighting 32,197 69,198 75,000 64,000 66,000 58900 Debt Principal Redeemed 18,118 54,257 27,128 27,128 27,128 Total Expenditures 447,620 579,024 636,365 588,025 630,809 Streets Detail Revenues and Expenditures
124
1957
Tradition • Unity • E xcellence

FACILITIES MAINTANCE
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
Facilities Maintenance Division accounts for the maintenance, repairs and ongoing operations of City Hall, Police, and Public Works located at 401 W. Kern Ave. and City Council Chambers at 103 W. Sherwood Ave. Work performed by Streets and Landscape maintenance provides a safe, clean, and inviting facility for City employees and others conduction business at McFarland City Hall and Police Department. 125
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
Completed remodel of City Hall and Police Department.

Painted serval areas within City Hall.

Installed new security system
Staffing shortages cause difficulty in building maintenance.

Increased cost of janitorial and operating supplies.

Severe winter storms cause roof and other building damage.

Provide safe and pleasant environment for City Hall and Police staff.

Clean out and remove surplus equipment from City yard.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Utility cost continues to increase.

FACILITIES MAINTENANCE
126
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

FACILITIES MAINTENANCE SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -

EXPENDITURES
Operating Costs 65,247 53,514 65,451 34,523 68,000
CIP Projects - - - - -
Total Expenditures 65,247 53,514 65,451 34,523 68,000

OTHER SOURCES (USES)
Transfers In 66,000 53,514 65,451 34,523 68,000
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) 66,000 53,514 65,451 34,523 68,000 Sources Over (Under) Uses 753 - 0 - -
127
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Facilities Maintenance Expenditures
Personnel Operating
128
Fund: 01 Division: 190 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

EXPENDITURES
Facilities Maintenance
50700 Life Insurance - 138 - - -
52200 Contract Services 1,347 1,684 10,800 1,640 11,000 53800 Rental Equipment / Other - - - 165 -
56000 Professional Services - Other - 403 - - -
56400 Repairs & Maint - Build & Equip 8,828 4,442 5,000 2,070 4,500 56420 Repairs/Maintenance-Building - 467 - 1,700 -
56420 Public Safety - Repairs & Maint.-Building 232 - - - - 56420 Animal Control - Repairs & Maint.-Building 21,910 - - 356 3,500 56420 Shop - Repairs & Maint.-Build & Equip - - - 20 -
56800 Safety Equipment 141 93 2,000 538 1,000
57200 Supplies - Office - - - 34 -
57400 Supplies - Operating 1,310 1,480 1,500 4,150 4,000 57800 Telephone & Communications 2,689 17,527 18,053 15,100 15,700 58000 Utilities 26,252 25,066 25,818 7,350 26,800
58050 Utilities Other 2,538 2,214 2,281 1,400 1,500
Total Expenditures 65,247 53,514 65,451 34,523 68,000
Facilities Maintenance Detail Revenues and Expenditures 129
1957
Tradition • Unity • E xcellence

COMMUNITY CENTER
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
This Division accounts for the maintenance, repairs and ongoing operations of the McFarland Veteran's Community Center including the Veteran's Center located at 103 W. Sherwood Ave. Work performed by Streets and Landscape provides a safe clean and inviting venue for various community and private events. 130
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Public Works
Provided safe and clean facility for public and private events in the City.

Staffing shortages cause difficulty in building maintenance.

Promote additional use of community center for public and private events.

Repair broken water feature.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Utility costs continues to increase.

Cost of fuel continues to increase.
131

COMMUNITY CENTER
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

COMMUNITY CENTER SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues (329) 6,285 2,250 4,305 5,000
Total Revenues (329) 6,285 2,250 4,305 5,000

EXPENDITURES
Operating Costs 19,097 35,078 48,434 29,590 40,834
CIP Projects - - - - -
Total Expenditures 19,097 35,078 48,434 29,590 40,834

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (19,425) (28,793) (46,184) (25,285) (35,834) 132
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Community Center Expenditures
Personnel Operating
(1,000)
-
1,000
2,000
3,000
4,000
5,000
6,000
7,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Community Center Revenues
133
Fund: 01 Division: 185 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Community Center
42350 Rents (329) 6,285 2,250 4,305 5,000
Total Revenues (329) 6,285 2,250 4,305 5,000

EXPENDITURES
Community Center
50400 Retirement (401K) - 110 - - -
52200 Contract Services 2,132 2,068 7,400 4,600 4,250
53250 Permits & Certificates 712 243 500 500 500
56400 Repairs & Maint - Build & Equip 546 14,290 17,000 4,650 12,000 56410 Repairs & Maintenance -Equipment 231 402 3,500 540 3,500 56700 Repairs & Maint.- Landscape 2,644 708 1,000 - 500 57400 Supplies - Operating - 35 1,000 1,100 1,100
57800 Telephone & Communications 3,190 5,854 6,324 2,100 2,184 58000 Utilities 8,605 10,901 11,228 14,300 15,000
58050 Utilities Other 1,037 469 483 1,800 1,800
Total Expenditures 19,097 35,078 48,434 29,590 40,834
Community Center Detail Revenues and Expenditures
134

SPECIAL REVENUE FUNDS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
135
1957
Tradition • Unity • E xcellence

TRANSPORTATION

DEVELOPMENT ACT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Transportation Development Act (TDA) Division is responsible for managing funds allocated for transportation-related projects within the city. Its core duties include overseeing fund usage, coordinating project planning, ensuring compliance with state guidelines, and compiling necessary reports. This division's work directly contributes to improving the city's transportation infrastructure and enhancing the quality of life for residents.
136
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental $21,346 $2,679,144 $645,870 $1,398,254 $211,178 Other Revenues - - - - -
Total Revenues 21,346 2,679,144 645,870 1,398,254 211,178

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out 0 (1,965,385) (645,870) (1,389,571) (211,178) Expenditure Savings
Total Other Sources (Uses) 0 (1,965,385) (645,870) (1,389,571) (211,178) Sources Over (Under) Uses 21,346 713,759 - 8,683 -
FUND BALANCE, BEGINNING OF YEAR (743,788) (722,442) (8,683) (8,683) (0) FUND BALANCE, END OF YEAR (722,442) (8,683) (8,683) (0) (0) Transportation Development Act Revenues, Expenditures and Changes in Fund Balance 137
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget TDA Revenues
138
Fund: 10 Division: 180 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Local Transit Fund (TDA)
44350 TDA-Pedestrian & Bike Article 3 21,346 - - - -
44360 TDA - Streets & Roads - 2,610,468 645,870 1,300,519 211,178 44370 TDA - Public Transit - 68,676 - 97,735 -
Total Local Transit Fund (TDA) Revenues 21,346 2,679,144 645,870 1,398,254 211,178 Transportation Development Act Fund Detail Revenues and Expenditures 139
1957
Tradition • Unity • E xcellence

LIGHTING & LANDSCAPE
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Lightning and Landscape Maintenance Division is responsible for maintenance, repair and replacement of street lights and landscape maintenance of areas including street medians, parkways, side-panels, parks, and numerous monument signs. 140
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
Assumed responsibility for Maintenance of Landscape for Animal Shelter.

Staffing shortages while workload increased.

Significate winter storms greatly taxed the resources due to increased weeds, and tree damage.

Eliminate staff shortages.

Addition of 2nd mower will help accomplish the maintenance of designated areas more frequently.

Provide training for staff.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Cost of fuel continues to increase.

The cost of herbicide and chemicals has increased.

Sprinklers part costs have increased.

LIGHTING & LANDSCAPE
141
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $138,225 $139,033 $141,813 $141,813 $144,650
Other Revenues 570 30 - - -
Total Revenues 138,794 139,063 141,813 141,813 144,650

EXPENDITURES
Operating Costs 124,803 152,060 183,027 207,698 247,397 CIP Projects - - - - 9,000
Total Expenditures 124,803 152,060 183,027 207,698 256,397

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses 13,992 (12,997) (41,214) (65,885) (111,747) FUND BALANCE, BEGINNING OF YEAR 238,928 252,920 239,922 239,922 174,038 FUND BALANCE, END OF YEAR 252,920 239,922 198,708 174,038 62,291 Lighting & Landscape Maintenance District Revenues, Expenditures and Changes in Fund Balance 142
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget LLMD Expenditures
Personnel Operating
135,000
136,000
137,000
138,000
139,000
140,000
141,000
142,000
143,000
144,000
145,000
146,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget LLMD Revenues
143
Fund: 20 Division: 200 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Lighting Landscaping and Maintenance District
40150 Lighting & Landscaping (A.D. #01) 20408 138,225 139,033 141,813 141,813 144,650 48100 Interest Income 570 30 - - -
Lighting Landscaping and Maintenance District Revenues 138,794 139,063 141,813 141,813 144,650

EXPENDITURES
Lighting Landscaping and Maintenance District
50100 Salaries/Permanent Employees 29,588 52,594 35,625 79,619 73,796 50200 Overtime 328 261 300 52 -
50300 Payroll Taxes 2,854 5,625 3,180 5,782 6,228
50400 Retirement 2,816 4,094 3,562 4,844 7,194
50500 Health Insurance Premiums 7,119 17,129 31,648 30,707 49,766 50550 Dental/Vision Premiums 1,055 3,048 3,608 3,608 4,078 50600 Workers Compensation Insurance 2,504 803 1,038 1,038 2,502 50700 Life Insurance 15 146 188 188 132
50800 Auto Allowance 12 - - - -
51800 Clothing Allowance - - 850 840 2,000
52000 Conference Meetings 3 206 1,000 - 1,000
52200 Contract Services 5,260 5,398 45,000 37,585 39,000 52950 Equipment - Other (Capital) - - - - 9,000
54000 Fuel 295 3,867 1,200 4,863 5,000
54400 Insurance- CSJ Risk Management 1,190 1,501 1,371 1,371 3,400 56000 Professional Services - Other - 215 300 1,885 300 56700 Repairs & Maintenance - Landscape 43,476 17,798 - 357 - 57400 Supplies - Operating - 1,701 15,000 6,513 13,000
57800 Telephone & Communications 324 288 650 110 500
58000 Utilities - - - 3,337 -
58100 Street Lighting 27,964 37,387 38,508 25,000 39,500 Total Lighting Landscaping and Maintenance District Expenditures 124,803 152,060 183,027 207,698 256,397 Lighting & Landscape Maintenance District Fund Detail Revenues and Expenditures 144
1957
Tradition • Unity • E xcellence

COMMUNITY FACILITIES

DISTRICT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Community Facilities District (CFD) Division manages special taxation districts within the city. Its primary responsibilities include overseeing district operations, planning and financing infrastructure projects, ensuring compliance with relevant laws and policies, and communicating with the public. Through these efforts, the CFD Division helps fund, maintain, and enhance public facilities and services in specific areas of the city.
145
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $0 $0 $146,525 $155,013 $149,456
Other Revenues - - - - -
Total Revenues - - 146,525 155,013 149,456

EXPENDITURES
Operating Costs - - 23,381 31,628 33,210
CIP Projects - - - - -
Total Expenditures - - 23,381 31,628 33,210

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - (123,144) (123,385) (116,246)
Expenditure Savings
Total Other Sources (Uses) - - (123,144) (123,385) (116,246) Sources Over (Under) Uses - - - - -

FUND BALANCE, BEGINNING OF YEAR - - - - -

FUND BALANCE, END OF YEAR - - - - -
Community Facilities District Revenues, Expenditures and Changes in Fund Balance 146
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Community Facilites District Expenditures
Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Community Facilities District Revenues
147
Fund: 24 Division: 210 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Community Facilities District
40140 CFD 2017-1 - - 146,525 155,013 149,456
Total Community Facilities District Revenues - - 146,525 155,013 149,456

EXPENDITURES
Community Facilities District
52200 Contract Services - - 23,381 16,628 33,210
56000 Professional Services - - - 15,000 -
Total Community Facilities District Expenditures - - 23,381 31,628 33,210 Community Facilities District Fund Detail Revenues and Expenditures 148
1957
Tradition • Unity • E xcellence

GAS TAX
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Gas Tax Division is responsible for the management of funds generated from state and local gas taxes. These funds are primarily allocated towards the construction, maintenance, and improvement of the city's road infrastructure. The division oversees fund allocation, project planning and implementation, compliance with relevant laws, and inter-departmental coordination. Its work is instrumental in maintaining and enhancing the city's transportation infrastructure and mobility. 149
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $739,057 $296,927 $374,977 $356,397 $390,726
Other Revenues - - - - -
Total Revenues 739,057 296,927 374,977 356,397 390,726

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - (779,790) (785,953) (711,150)
Expenditure Savings
Total Other Sources (Uses) - - (779,790) (785,953) (711,150) Sources Over (Under) Uses 739,057 296,927 (404,813) (429,556) (320,424) FUND BALANCE, BEGINNING OF YEAR 38,254 777,311 1,074,238 1,074,238 644,682 FUND BALANCE, END OF YEAR 777,311 1,074,238 669,426 644,682 324,258 Gas Tax Revenues, Expenditures and Changes in Fund Balance 150
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Gas Tax Revenues
151
Fund: 11 Division: 180 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Gas Tax
40400 State Gas Tax 2103 (Prop 42) 39,377 104,024 374,977 121,091 390,726 40410 State Gas Tax 2105 34,692 71,464 - 81,992 -
40420 State Gas Tax 2106 16,173 34,155 - 39,296 -
40430 State Gas Tax 2107 45,879 84,283 - 111,017 -
40440 State Gas Tax 2107.5 602,936 3,000 - 3,000 -
Total Gas Tax Revenues 739,057 296,927 374,977 356,397 390,726 Gas Tax Fund Detail Revenues and Expenditures
152
1957
Tradition • Unity • E xcellence

ROAD MAINTENANCE AND
REHABILITATION (SB1)
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Road Maintenance and Rehabilitation (SB1) Division manages funds from California's Senate Bill 1 for maintaining, repairing, and enhancing the city's transportation infrastructure. It oversees fund usage, plans and executes road maintenance and rehabilitation projects, ensures compliance with SB1 guidelines, and collaborates with other entities for effective fund utilization. This division's work significantly improves the city's road conditions and transportation safety while supporting economic growth.
153
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $258,439 $282,848 $310,992 $308,775 $350,484
Other Revenues - - - - -
Total Revenues 258,439 282,848 310,992 308,775 350,484

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (61,450) (409,707) (716,658) (852,815) (184,000) Expenditure Savings
Total Other Sources (Uses) (61,450) (409,707) (716,658) (852,815) (184,000) Sources Over (Under) Uses 196,989 (126,859) (405,666) (544,039) 166,484 FUND BALANCE, BEGINNING OF YEAR 442,481 639,470 512,611 512,611 (31,429) FUND BALANCE, END OF YEAR 639,470 512,611 106,945 (31,429) 135,055 SB1 Revenues, Expenditures and Changes in Fund Balance
154
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Road Maintenance and Rehab (SB1) Revenues
155
Fund: 12 Division: 180 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Road Maintenance & Rehabilitation (SB1)
40310 Road Maintenance & Rehabilitation - Section 2032 258,439 282,848 310,992 308,775 350,484 Total Road Maintenance & Rehabilitation (SB1) Revenues 258,439 282,848 310,992 308,775 350,484 SB1 Fund Detail Revenues and Expenditures
156
1957
Tradition • Unity • E xcellence

COPS GRANT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The COPS Grant Division oversees the funds received through the Community Oriented Policing Services (COPS) grant. This federal grant is used to enhance community policing efforts. The division manages fund allocation, develops and implements relevant programs, ensures compliance with federal guidelines, and collaborates with law enforcement and community stakeholders. Its activities are geared towards improving public safety and fostering stronger relationships between law enforcement and the community.
157
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental 35,417 744,627 474,782 847,146 126,041 Other Revenues - - - - -
Total Revenues 35,417 744,627 474,782 847,146 126,041

EXPENDITURES
Operating Costs - - 394,405 394,405 -
CIP Projects - - - - -
Total Expenditures - - 394,405 394,405 -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (35,417) (744,627) (80,377) (452,741) (126,041) Expenditure Savings
Total Other Sources (Uses) (35,417) (744,627) (80,377) (452,741) (126,041) Sources Over (Under) Uses - - - - -
FUND BALANCE, BEGINNING OF YEAR (914) (914) (914) (914) (914) FUND BALANCE, END OF YEAR (914) (914) (914) (914) (914) COPS Grant Fund Revenues, Expenditures and Changes in Fund Balance 158
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget COPS Revenues
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget COPS Expenditures
Operating
159
Fund: 22 Division: 150 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
COPS Grant
44000 Other Agency Grants 35,417 744,627 474,782 847,146 126,041 Total COPS Grant Revenues 35,417 744,627 474,782 847,146 126,041

EXPENDITURES
COPS Grant
55200 Miscellaneous - - 394,405 394,405 -
Total COPS Grant Expenditures - - 394,405 394,405 -
COPS Fund Detail Revenues and Expenditures
160
1957
Tradition • Unity • E xcellence

DEVELOPMENT IMPACT FEES
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Development Impact Fees (DIF) Division manages fees collected from new developments to offset the costs of additional public services and infrastructure these developments require. The division's responsibilities encompass managing fee collection and allocation, coordinating project funding, ensuring legal compliance, and communicating with developers and the public. The DIF Division ensures that new developments equitably contribute to the maintenance and expansion of public services and infrastructure.
161
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Development Impact Fees $12,082 $763,218 $411,207 $433,887 $939,676 Other Revenues - - - - -
Total Revenues 12,082 763,218 411,207 433,887 939,676

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (731,443) (170,399) (125,835) (125,835) - Expenditure Savings
Total Other Sources (Uses) (731,443) (170,399) (125,835) (125,835) - Sources Over (Under) Uses (719,361) 592,819 285,372 308,052 939,676 FUND BALANCE, BEGINNING OF YEAR 1,967,638 1,248,277 1,841,096 1,841,096 2,149,148 FUND BALANCE, END OF YEAR 1,248,277 1,841,096 2,126,467 2,149,148 3,088,824 Development Impact Fund Revenues, Expenditures and Changes in Fund Balance 162
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Development Impact Fees Revenues
163
Fund: 15 Division: 170 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Development Impact Fees
41450 Government Impact Fees 1,706 147,907 75,307 74,817 173,016 41460 Fire Impact Fees - 3,381 6,372 9,537 18,496
41470 Police Impact Fees 545 87,793 35,373 41,649 89,692 41480 Park Impact Fees - 170,399 89,200 88,860 207,680
41490 Traffic Impact Fees 8,194 315,400 156,286 188,100 364,800 42320 Storm Drain Fee 1,637 38,337 48,670 30,924 85,992 Total Development Impact Fees Revenues 12,082 763,218 411,207 433,887 939,676 Development Impact Fund Detail Revenues and Expenditures 164
1957
Tradition • Unity • E xcellence

MISCELLANEOUS GRANTS
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Miscellaneous Grants Division manages diverse grants the city receives from various sources, such as state and federal agencies or private entities. This division oversees the application, receipt, and allocation of these funds, implements grantfunded programs, ensures compliance with grant guidelines, and coordinates with other departments for effective use of these funds. The division plays a crucial role in augmenting the city's budget, enabling improved services, infrastructure enhancements, and citywide initiatives.
165
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental $741,683 $1,979,417 $1,854,682 $1,892,784 $0 Other Revenues - - - - -
Total Revenues 741,683 1,979,417 1,854,682 1,892,784 -

EXPENDITURES
Operating Costs 709,285 377,543 883,224 897,333 -
CIP Projects - - - - -
Total Expenditures 709,285 377,543 883,224 897,333 -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - (598,882) (598,882) (1,950,242)
Expenditure Savings
Total Other Sources (Uses) - - (598,882) (598,882) (1,950,242) Sources Over (Under) Uses 32,398 1,601,874 372,576 396,569 (1,950,242) FUND BALANCE, BEGINNING OF YEAR 42,725 75,123 1,676,997 1,676,997 2,073,566 FUND BALANCE, END OF YEAR 75,123 1,676,997 2,049,573 2,073,566 123,324 Miscellaneous Grants Revenues, Expenditures and Changes in Fund Balance 166
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Miscellaneous Grants Revenues
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Miscellaneous Grants Expenditures
Operating
167
Fund: 26 Division: 155 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Miscellaneous Grants
44050 State Grants County CARES Act 509,376 (27,550) - - - 44050 State Grants TCC 49,656 - - - -
44050 State Grant LSRP - 33,898 - 38,102 -
44050 COVID-CV1-PPE - 35,799 - - -
44050 State Grant - ARPA-24 - 1,854,682 1,854,682 1,854,682 - 44050 State Grants - COVID 177,651 - - - -
44070 Other Agency Grants SB2 - 82,588 - - -
44000 Kern Recovers Grant 5,000 - - - -
Total Miscellaneous Grants Revenues 741,683 1,979,417 1,854,682 1,892,784 -

EXPENDITURES
Total Miscellaneous Grants
53100 Grant Expenditures - (885) - 60,481 -
53100 Grants Administration - Grant Expenditures - 27,725 - - - 53100 Grant Expenditures- County Cares Act Funding 477,574 41,814 - - - 53100 Grant Expenditures SB2 76,566 - 77,412 50,500 -
53100 Grant Expenditures LSRP 76 54,408 - 1,704 -
53100 Grant Expenditures - COVID - PPE 28,085 - - - -
53100 Grant Expenditure - ARPA-24 124,612 250,980 805,813 784,648 - 53100 Grant Expenditures- Best Friends 2,373 - - - -
56400 Repairs/Maintenance - Build. & Equip. 3,500 (3,500) - - - 53100 Kern Recovers Grant - 3,500 - - -
Total Miscellaneous Grants Expenditures 712,785 374,043 883,224 897,333 - Miscellaneous Grants Fund Detail Revenues and Expenditures 168
1957
Tradition • Unity • E xcellence

CALHOME GRANT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The CalHome Grant Division manages funds from the CalHome Program, a California state initiative designed to assist in home ownership and housing rehabilitation. The division oversees fund allocation, develops and implements housing assistance programs, ensures compliance with CalHome guidelines, and collaborates with other city departments and housing agencies. Its efforts contribute significantly to improving housing affordability and quality within the city.
169
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Housing Loan Payments $213,000 $0 $0 $0 $0
Interest Earnings - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues 213,000 - - - -

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses 213,000 - - - -
FUND BALANCE, BEGINNING OF YEAR (1,952) 211,048 211,048 211,048 211,048 FUND BALANCE, END OF YEAR 211,048 211,048 211,048 211,048 211,048 CalHOME Grant Fund Revenues, Expenditures and Changes in Fund Balance 170
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget CalHOME Revenues
171
Fund: 19 Division: 215 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES

CALHOME
48450 Loan Income 213,000 - - - -
Total CALHOME Revenues 213,000 - - - -
CalHOME Grant Fund Detail Revenues and Expenditures
172
1957
Tradition • Unity • E xcellence

COMMUNITY DEVELOPMENT

BLOCK GRANT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Community Development Block Grant (CDBG) Division oversees funds from the federal CDBG program, aimed at urban community development, decent housing, and expanding economic opportunities, mainly for low- and moderate-income persons. The division manages fund allocation, implements community development programs, ensures compliance with CDBG guidelines, and collaborates with other entities for effective use of these funds. Its work plays a pivotal role in addressing community development needs and promoting equitable growth.
173
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Housing Loan Payments $0 $0 $0 $0 $0
Interest Earnings - - - - -
Grants/Intergovernmental - - 401,973 402,547 -
Other Revenues - - - - -
Total Revenues - - 401,973 402,547 -

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (401,973) - - -
Expenditure Savings
Total Other Sources (Uses) - (401,973) - - -
Sources Over (Under) Uses (364,808) (401,973) 401,973 402,547 - FUND BALANCE, BEGINNING OF YEAR 350,346 (14,462) (416,435) (416,435) (13,888) FUND BALANCE, END OF YEAR (14,462) (416,435) (14,462) (13,888) (13,888) Community Development Block Grant Fund Revenues, Expenditures and Changes in Fund Balance 174
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget CDBG Revenues
175
Fund: 13 Division: 300 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
CDBG
44050 State Grants - - - 402,547 -
44050 State Agency Grants - - 401,973 - -
Total CDBG Revenues - - 401,973 402,547 -
Community Development Block Grant Fund Detail Revenues and Expenditures 176
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $258,439 $282,848 $310,992 $308,775 $350,484
Other Revenues - - - - -
Total Revenues 258,439 282,848 310,992 308,775 350,484

EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (61,450) (409,707) (716,658) (852,815) (184,000) Expenditure Savings
Total Other Sources (Uses) (61,450) (409,707) (716,658) (852,815) (184,000) Sources Over (Under) Uses 196,989 (126,859) (405,666) (544,039) 166,484 FUND BALANCE, BEGINNING OF YEAR 442,481 639,470 512,611 512,611 (31,429) FUND BALANCE, END OF YEAR 639,470 512,611 106,945 (31,429) 135,055 SB1 Revenues, Expenditures and Changes in Fund Balance
177
Fund: 12 Division: 180 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Road Maintenance & Rehabilitation (SB1)
40310 Road Maintenance & Rehabilitation - Section 2032 258,439 282,848 310,992 308,775 350,484 Total Road Maintenance & Rehabilitation (SB1) Revenues 258,439 282,848 310,992 308,775 350,484 SB1 Fund Detail Revenues and Expenditures
178
1957
Tradition • Unity • E xcellence

MEASURE M SALES TAX
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
Fund Management: Oversee the collection and allocation of Measure M sales tax revenues in line with city and state regulations.

Project Planning and Execution: Develop, plan, and implement projects and services funded by Measure M sales tax revenues.

Compliance and Reporting: Ensure the city's use of Measure M funds aligns with the intent of the ballot measure and prepare necessary financial reports.

Public Communication: Provide transparent information about the use of Measure M funds to the public.

The Measure M Sales Tax Division manages funds generated by the 1% transaction and use tax, passed by McFarland residents in the November 2022 ballot measures. This tax was implemented to supplement the city's general fund and support various public services and infrastructure improvements.

Key responsibilities of the Measure M Sales Tax Division include:

1. 2.

3. 4.

The Measure M Sales Tax Division plays a significant role in enhancing the city's services and infrastructure, thereby improving the quality of life for McFarland residents.
179
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

MEASURE M SALES TAX SUMMARY

REVENUES
Taxes and Franchise Fees - - - 120,000 600,000
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - 120,000 600,000

EXPENDITURES
Operating Costs - - - - 20,000
CIP Projects - - - - -
Total Expenditures - - - - 20,000

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - (700,000)
Expenditure Savings
Total Other Sources (Uses) - - - - (700,000)
Sources Over (Under) Uses - - - 120,000 (120,000)
180

ENTERPRISE FUNDS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
181
1957
Tradition • Unity • E xcellence

WASTEWATER (SEWER)

DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
The mission of the Wastewater Division is to provide residents with reliable and cost effective and efficient wastewater collection and treatment while protecting public health. The City’s wastewater treatment facility provides treatment and disposal of all residential, commercial, and industrial wastewater compliant with state and federal regulations. The Division maintains sewer mains, sewer maintenance holes, lift stations, and other collection infrastructures.
182
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Sewer Service Charges $1,883,783 $1,921,334 $1,959,761 $1,951,645 $1,990,678 Development Impact Fees 5,195 112,486 134,162 80,349 240,052 Interest Earnings - - - - -
Grants/Intergovernmental - (10,586) - 19,220 370,000
Other Revenues 87,740 57,549 - 47,883 -
Total Revenues 1,976,719 2,080,783 2,093,922 2,099,097 2,600,730

EXPENDITURES
Operating Costs 1,628,473 1,784,678 2,075,819 1,566,800 2,057,662 CIP Projects (42,310) - 343,103 343,103 466,500
Total Expenditures 1,586,164 1,784,678 2,418,922 1,909,903 2,524,162

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (19,955) (17,490) (19,260) (18,396) (24,943) Expenditure Savings 28,242
Total Other Sources (Uses) (19,955) (17,490) (19,260) (18,396) 3,299 Sources Over (Under) Uses 370,600 278,615 (344,260) 170,798 79,867 FUND BALANCE, BEGINNING OF YEAR 498,413 869,013 1,147,628 1,147,628 1,318,426

FUND BALANCE, END OF YEAR
Restricted: Development Impact Fees 5,195 112,486 134,162 192,835 432,887 Unrestricted Fund Balance 863,818 1,035,142 669,207 1,125,591 965,406 Total Fund Balance 869,013 1,147,628 803,369 1,318,426 1,398,293 Sewer Fund Revenues, Expenditures and Changes in Fund Balance 183
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Sewer Expenditures
Personnel Operating
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Sewer Revenues
184
Fund: 30 Division: 500 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Sewer
42050 Sewer User Fees 1,883,783 1,921,334 1,959,761 1,951,645 1,990,678 42300 Connection Fees 5,195 112,486 134,162 80,349 240,052 42350 Rental Income 57,245 57,120 - 15,117 -
44050 State Grant - (10,586) - 19,220 370,000
48100 Interest Income 9,194 429 - - -
48200 Miscellaneous Revenue 21,302 - - 32,766 -
Total Sewer Revenues 1,976,719 2,080,783 2,093,922 2,099,097 2,600,730

EXPENDITURES
Sewer
50100 Salaries - Permanent Employees 336,509 358,709 556,558 448,191 544,576 50150 Wages - Temporary Employees 1,056 6,307 - 6,100 - 50200 Overtime 11,468 11,159 10,000 22,800 22,900
50300 Payroll Taxes 30,297 33,786 46,849 40,440 44,196
50350 Stipends 303 - - - -
50400 Retirement (401K) 31,677 33,574 55,069 41,102 47,614 50500 Health Insurance Premiums 103,324 119,504 173,229 86,540 112,142 50550 Dental/Vision Premiums 7,803 12,862 13,083 13,083 11,510 50600 Workers Compensation Insurance 27,125 22,940 32,440 32,440 36,933 50700 Life Insurance 421 577 874 874 575
50800 Auto Allowance 3,845 2,044 1,260 - -
51200 Bank Charges 9,907 10,570 10,204 10,204 10,000
51800 Clothing Allowance 3,028 4,405 4,537 3,500 4,000
52000 Conferences/Meetings/Travel 887 212 1,128 160 1,500 52200 Contract Services 40,540 48,370 24,185 26,000 27,000 52600 Contract Services - Sewer 5,668 4,503 14,874 7,600 7,900 52900 Land & Land Improvements (Capital) 0 - - - -
52910 Buildings & Improvements (Capital) - - 280,500 280,500 460,000 52940 Vehicles (Capital) (27,311) - 27,679 27,679 -
52950 Equipment - Other (Capital) (14,999) - 34,924 34,924 6,500 53000 Depreciation 412,011 422,349 - - -
53200 Dues & Subscriptions 3,215 2,598 4,000 3,600 3,800 53250 Permits & Certificates 58,019 69,060 73,000 66,200 70,000 53600 Engineerin/Architectural Services - 6,956 - - -
53800 Equipment Rental 4,919 828 7,500 9,200 7,500
54000 Fuel 4,205 10,210 6,000 7,205 8,000
54400 Insurance - CSJV Rsk Mgmt. 6,918 32,513 42,839 42,839 50,185 54600 Interest Expense 194,858 190,685 184,380 184,380 178,756 54800 Maintenance Agreements - 2,232 3,000 2,800 3,000
55150 Tuition Reimbursement - 295 - - 2,000
55600 Postage 8,836 6,141 6,839 6,600 6,800
55800 Printing & Legal Notices 15 249 450 1,200 1,250
56000 Professional Services - Other 38,969 30,499 - 19,000 - 56000 Profressional Services - WWTP - 18,053 382,000 24,200 380,000 56050 Accounting/Auditing Services - 36,459 18,200 18,200 20,800 56100 Legal Services 1,577 - - - -
56400 Repairs & Maint - Build & Equip - 2 - - -
56410 Repairs & Maintenance Equipment 102,148 42,817 66,125 89,000 72,000 56430 Repairs & Maintenance - Heavy Equipment - - - - 13,000 56500 Repairs and Maintenance Streets 2,165 2,382 1,000 720 1,000 56600 Repairs & Maintenance - Vehicle 272 4,888 5,000 5,600 5,800 56800 Safety Equipment 764 3,176 3,000 1,700 1,800
57200 Supplies - Office 8,013 4,734 7,001 3,300 4,000
57400 Supplies - Operating 8,338 10,306 9,873 5,600 8,000 57800 Telephone & Communications 8,619 7,244 10,185 7,800 8,100 58000 Utilities 140,708 75,088 151,811 178,000 185,000
58050 Utilities Other 2,983 931 5,000 4,097 5,000
58200 Water/Soil/Other Analysis 7,063 10,513 12,000 14,200 12,000 58900 Debt Principal Redeemed 0 123,950 132,325 132,325 139,025 Sewer Fund Detail Revenues and Expenditures
185
Fund: 30 Division: 500 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget
Sewer Fund Detail Revenues and Expenditures
Total Sewer Expenditures 1,586,164 1,784,678 2,418,922 1,909,903 2,524,162 186
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
Wastewater Operator in training obtained certification as Wastewater Operator 1.

Updated SSMP plan to maintain regular compliance.

Rehab of lift station pumps at Hail Ln.

Update wastewater master plan to reflect current and future plant needs.

Complete expansion of WWTP.

Effluent water quality standards and expectation becoming more stringent.

Seek funding for WWTP expansion.

Fully staff department.

Increase education and training opportunities.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Cost of fuel continues to increase.

Increased maintenance of vactor truck since purchase in 2022.

Cost of utilities at WWTP have increased.
187

WASTEWATER
1957
Tradition • Unity • E xcellence

REFUSE AND RECYCLING
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Special Revenue Funds
The Refuse and Recycling Division oversees the city's waste collection and recycling services, which are outsourced to R&F Disposal. This division is responsible for contract management, implementing waste reduction and recycling programs, ensuring compliance with relevant regulations, and educating the public on waste reduction strategies. By partnering with R&F Disposal, the division ensures effective waste management, contributing to the city's sustainability goals and promoting a clean and healthy environment for its residents.
188
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Refuse Service Charges $1,312,811 $1,329,986 $1,350,691 $1,353,146 $1,373,443 Development Impact Fees - - - - -
Interest Earnings - - - - -
Grants/Intergovernmental 3,435 47,892 - - -
Other Revenues 77,628 78,056 79,139 92,636 94,025
Total Revenues 1,393,875 1,455,933 1,429,830 1,445,781 1,467,468

EXPENDITURES
Operating Costs 1,290,097 1,347,336 1,598,871 1,551,362 1,679,971 CIP Projects - - - - -
Total Expenditures 1,290,097 1,347,336 1,598,871 1,551,362 1,679,971

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (19,955) (11,475) (11,903) (14,515) (17,299) Expenditure Savings 7,301
Total Other Sources (Uses) (19,955) (11,475) (11,903) (14,515) (9,998) Sources Over (Under) Uses 83,822 97,122 (180,944) (120,096) (222,501) FUND BALANCE, BEGINNING OF YEAR 52,377 136,199 233,321 233,321 113,225 FUND BALANCE, END OF YEAR 136,199 233,321 52,377 113,225 (109,276) Refuse Fund Revenues, Expenditures and Changes in Fund Balance 189
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Refuse Expenditures
Personnel Operating
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Refuse Revenues
190
Fund: 31 Division: 505 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Refuse and Recycling
42100 Refuse Fees 1,173,372 1,178,858 1,196,541 1,202,045 1,220,076 42110 Recycling/Blue Can Fees 139,439 151,127 154,150 151,100 153,367 42130 Gate Fees 52,171 51,962 52,741 66,635 67,634
42340 Administration Fee 23,831 26,008 26,398 26,001 26,391 44050 State Grant - 38,177 - - -
44050 State Grant - Beverage Container Recycling Grant 3,435 9,714 - - - 48100 Interest Income 1,627 86 - - -
Total Refuse and Recycling Revenues 1,393,875 1,455,933 1,429,830 1,445,781 1,467,468

EXPENDITURES
Refuse and Recycling
50100 Salaries - Permanent Employees 38,772 76,456 207,055 145,089 206,475 50200 Overtime 1,019 902 1,000 4,965 5,000
50300 Payroll Taxes 3,466 6,622 17,273 12,522 16,682
50400 Retirement (401K) 3,517 6,296 20,689 13,231 20,968 50500 Health Insurance Premiums 11,436 26,536 69,764 37,637 32,085 50550 Dental/Vision Premiums 838 2,388 5,184 5,184 3,708 50600 Workers Compensation Insurance 1,987 3,134 9,051 9,051 10,502 50700 Life Insurance 80 137 298 298 179
50800 Auto Allowance 460 121 - - -
51200 Bank Charges 9,907 10,570 10,000 10,000 10,000
52000 Conferences/Meetings/Travel 2 3 400 533 400
52200 Contract Services 14,922 9,322 5,500 2,510 2,600
52400 Contract Services - Refuse/Green Waste 980,671 991,028 1,005,893 1,066,453 1,088,000 52500 Contract Services - Recycling 135,717 124,914 138,292 143,358 146,000 52800 County Waste Management Charge 52,192 51,972 52,752 68,561 70,000 53000 Depreciation 8,843 4,711 - - -
53100 Grant Expenditures 2,706 - - - -
53200 Dues & Subscriptions 13 18 300 - -
54000 Fuel - - - 11 -
54400 Insurance - CSJV Rsk Mgmt. 1,730 4,366 11,953 11,953 14,271 55600 Postage 8,827 6,023 6,717 6,570 6,800
55800 Printing & Legal Notices 15 249 250 1,254 1,300
56000 Professional Services - Other 4,883 - 20,500 - 30,000 56050 Accounting/Auditing Services - 15,578 8,400 8,400 9,600 56100 Legal Services 784 - - - -
57200 Supplies - Office 5,692 3,531 5,000 2,396 4,000
57400 Supplies - Operating 128 2 - 242 -
57800 Telephone & Communications 1,491 2,458 2,600 1,143 1,400 Total Refuse and Recycling Expenditures 1,290,097 1,347,336 1,598,871 1,551,362 1,679,971 Refuse Fund Detail Revenues and Expenditures
191
1957
Tradition • Unity • E xcellence
WATER
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
The Water Division is responsible for the operation, maintenance, and improvement of the municipal drinking water system serving over 14,000 people in the City of McFarland. The Water Division is dedicated to providing safe and reliable supply of high-quality drinking water for its residential, commercial, industrial, and institutional customers.
192
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
Performed over 100 meter change-out throughout the City.

Maintained 55 PSI throughout City water supply.

Met all state mandated water quality standards.

Manual reads allow for human error creating customer service concerns and time consuming rechecks.

Manual reads process is inefficient and outdated.

Cannot support required water capacity needs for new residential and commercial development.

Shortage of qualified water distribution operators in California makes for a higher demand throughout the state.

Begin process of automated water meter reading.

Fill and retain vacant water division positions.

Completed and implement water rate study.

Construct modification of Browning road well for TCP.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Increased cost of operating supplies.
193
WATER
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Water Service Charges $1,846,235 $1,868,050 $1,886,426 $1,855,529 $1,892,639 Development Impact Fees (9,421) 294,404 173,921 161,357 382,977 Interest Earnings - - - - -
Grants/Intergovernmental 39,739 5,000 - - 1,350,000
Late Fees - - - - -
Construction Water Sales - - - - -
Other Revenues 6,115 5,781,731 - 25 -
Total Revenues 1,882,669 7,949,185 2,060,348 2,016,911 3,625,617

EXPENDITURES
Operating Costs 1,678,808 1,866,871 2,096,787 1,626,218 2,151,938 CIP Projects - - 1,416,706 1,416,706 4,385,000
Total Expenditures 1,678,808 1,866,871 3,513,492 3,042,924 6,536,938

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (19,955) (17,583) (19,373) (18,456) (25,060) Expenditure Savings 78,641
Total Other Sources (Uses) (19,955) (17,583) (19,373) (18,456) 53,581 Sources Over (Under) Uses 183,906 6,064,731 (1,472,518) (1,044,468) (2,857,740) FUND BALANCE, BEGINNING OF YEAR 1,297,551 1,481,457 7,546,188 7,546,188 6,501,720

FUND BALANCE, END OF YEAR
Restricted: 123 TCP Litigation Funds - 5,838,571 5,338,571 5,338,571 2,338,571 Restricted: Development Impact Fees - 284,983 158,905 146,341 529,318 Unrestricted Fund Balance 1,481,457 1,422,634 576,194 1,016,808 776,091 Total Fund Balance 1,481,457 7,546,188 6,073,670 6,501,720 3,643,980 Water Fund Revenues, Expenditures and Changes in Fund Balance 194
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Water Expenditures
Personnel Operating
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Water Revenues
195
Fund: 32 Division: 510 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Water
42150 Water Sales 1,846,235 1,868,050 1,886,426 1,855,529 1,892,639 42180 Finance Charges (1) - - - -
42290 Water Construction 250 450 - 200 -
42300 Connection Fees (9,671) 293,954 173,921 161,157 382,977 42310 Penalty Fees 50 5,838,571 - 25 -
44050 State Grant 39,739 - - - 1,350,000
44050 State Grant - BCRG Program (Water Refill Station) - 5,000 - - - 48100 Interest Income 6,067 358 - - -
48200 Miscellaneous - (57,199) - - -
Total Water Revenues 1,882,669 7,949,185 2,060,348 2,016,911 3,625,617

EXPENDITURES
Water
50100 Salaries - Permanent Employees 280,751 257,745 561,618 357,075 589,856 50150 Wages - Temporary Employees 1,056 1,540 1,586 933 1,000 50200 Overtime 12,395 12,843 13,228 24,900 13,800
50300 Payroll Taxes 25,245 23,854 47,488 30,820 47,955
50350 Stipends 372 - - - -
50400 Retirement (401K) 25,480 21,144 55,695 26,395 59,465 50500 Health Insurance Premiums 115,567 142,455 230,427 106,266 161,868 50550 Dental/Vision Premiums 7,849 12,486 16,430 16,430 15,671 50600 Workers Compensation Insurance 29,552 24,442 32,735 32,735 40,004 50700 Life Insurance 560 535 927 927 642
50800 Auto Allowance 2,924 1,801 1,260 - -
51200 Bank Charges 9,632 10,370 10,000 10,000 10,000
51800 Clothing Allowance 2,082 1,643 4,250 1,900 5,000
52000 Conferences/Meetings/Travel 887 102 5,000 108 5,200 52200 Contract Services 43,424 46,078 79,500 86,600 89,400 52910 Buildings & Improvements (Capital) - - 1,305,000 1,305,000 4,350,000 52930 Computer Hard/Software (CAP) - - - 33,713 -
52940 Vehicles (Capital) - - 55,358 55,358 35,000
52950 Equipment - Other (Capital) - - 56,347 81,900 -
53000 Depreciation 502,993 473,080 - - -
53200 Dues & Subscriptions 4,575 4,177 4,800 3,575 3,800 53250 Permits & Certificates 6,861 3,366 3,900 4,465 4,600 53600 Engineerin/Architectural Services - 10,495 - - -
53800 Equipment Rental 3,655 - - 14,972 15,000
54000 Fuel 5,142 4,503 4,015 9,397 10,000
54400 Insurance - CSJV Rsk Mgmt. 6,415 35,423 43,228 43,228 54,357 54600 Interest Expense 95,975 93,849 90,814 90,814 88,044 55600 Postage 12,537 6,260 9,200 7,853 8,200
55800 Printing & Legal Notices 2,991 249 3,000 3,690 3,800 56000 Professional Services - Other 39,600 12,804 120,000 75,500 138,500 56050 Accounting/Auditing Services - 33,145 18,200 18,200 20,800 56100 Legal Services 3,969 1,365 - - -
56400 Repairs & Maint - Build & Equip 35,739 24,192 53,000 76,500 55,000 56400 Repairs & Maint. Building & Equip - Water Station - 1,137 - 1,890 2,000 56410 Repairs & Maintenance- Equipment 64,240 14,031 48,985 64,300 52,000 56500 Repairs and Maintenance Streets 35,733 3,802 - - - 56600 Repairs & Maintenance - Vehicle 265 5,815 6,000 7,390 7,700 56800 Safety Equipment 327 214 - - -
57200 Supplies - Office 6,573 4,150 4,275 3,672 3,800
57400 Supplies - Operating 57,194 64,423 87,600 78,800 90,000 57800 Telephone & Communications 4,434 5,367 5,528 6,228 6,500 58000 Utilities 218,617 433,109 446,102 331,638 463,000 58000 Utilities-Taylor Well - 543 - - -
58050 Utilities Other 1,928 1,808 2,000 3,343 3,500
58200 Water/Soil/Other Analysis 11,269 11,476 20,820 20,500 13,000 58900 Debt Principal (0) 61,050 65,175 65,175 68,475
Water Fund Detail Revenues and Expenditures
196
Fund: 32 Division: 510 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget
Water Fund Detail Revenues and Expenditures
Total Water Expenditures 1,678,808 1,866,871 3,513,492 3,102,189 6,536,938 197
1957
Tradition • Unity • E xcellence

PUBLIC TRANSPORTATION
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
The mission of the City’s Dial-A-Ride service is to provide a safe and inclusive curb to curb personal and affordable transit service for individuals with disabilities and provides same day service to the general public of McFarland. 198
1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Enterprise Funds
Provided on demand ride share service with 6 person van.

Unable to retain and recruit staff.

Unable to provide uninterrupted transportation service.

Employee physical limitations and lack of 2nd driver has limited the use of the 18 person bus.

Eliminate staff shortages
Initiation of purchase and seek grant funding of electric vehicles under CARB compliance.

Complete design and construction of Transit Station.
2023-24 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2023-24 SIGNIFICANT OPERATING COST CHANGES
Cost of fuel continues to increase.
199

PUBLIC TRANSPORTATION
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Transit Service Charges $0 $0 $0 $0 $0
Interest Earnings -
Grants/Intergovernmental - 53,742 107,536 97,946 129,536 Other Revenues - - - - -
Total Revenues - 53,742 107,536 97,946 129,536

EXPENDITURES
Operating Costs 121,412 127,062 109,898 84,739 99,012
CIP Projects - - 54,000 54,000 76,000
Total Expenditures 121,412 127,062 163,898 138,739 175,012

OTHER SOURCES (USES)
Transfers In 223,125 68,676 - 97,735 -
Transfers Out (3,810) (3,497) (3,744) (4,034) (5,123)
Expenditure Savings -
Total Other Sources (Uses) 219,315 65,179 (3,744) 93,701 (5,123) Sources Over (Under) Uses 97,903 (8,141) (60,106) 52,908 (50,599) FUND BALANCE, BEGINNING OF YEAR (115,384) (17,481) (25,622) (25,622) 27,286 FUND BALANCE, END OF YEAR (17,481) (25,622) (85,728) 27,286 (23,313) Public Transportation Fund Revenues, Expenditures and Changes in Fund Balance 200
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Public Transportation Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget Public Transportation Revenues
201
Fund: 34 Division: 520 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
Public Transportation
44050 State Grants - 2,180 54,000 54,000 76,000
44100 Federal Grants - 51,562 53,536 43,946 53,536
Total Public Transportation Revenues - 53,742 107,536 97,946 129,536

EXPENDITURES
Public Transportation
50100 Salaries - Permanent Employees 33,199 25,565 42,642 29,082 38,692 50200 Overtime - - - 250 -
50300 Payroll Taxes 3,075 1,856 3,747 1,669 3,247
50400 Retirement 3,451 1,296 857 1,506 3,869
50500 Health Insurance Premiums 24,660 28,497 29,919 24,822 22,445 50550 Dental/Vision Premiums 1,916 2,649 2,291 2,291 2,002 50600 Workers Compensation Insurance 1,654 3,423 1,864 1,864 1,968 50700 Life Insurance 94 85 102 102 65
51800 Clothing Allowance 545 - 850 350 900
52000 Conferences/Meetings/Travel 2 1,349 400 - -
52910 Buildings & Improvements (Capital) - - 54,000 54,000 76,000 53000 Depreciation 42,041 33,902 - - -
53200 Dues & Subscriptions 544 371 500 230 300
53250 Permits & Certificates 200 140 500 - -
54000 Fuel 2,467 6,432 7,000 7,271 8,000
54400 Insurance - CSJV Rsk Mgmt. 673 1,982 2,462 2,462 2,674 55800 Printing & Legal Notices - 3,260 4,000 1,250 1,600 56000 Professional Services - Other 3,247 349 400 120 300 56050 Accounting/Auditing Services - 11,766 7,000 7,000 8,000 56410 Repairs & Maintenance Equipment - 100 250 - -
56600 Repairs & Maintenance - Vehicle 2,286 2,037 2,457 2,900 3,000 56800 Safety Equipment 36 - 500 - -
57200 Supplies - Office 123 103 200 140 150
57400 Supplies - Operating 82 - - - -
57800 Telephone & Communications 1,116 1,900 1,957 1,430 1,800 Total Public Transportation Expenditures 121,412 127,062 163,898 138,739 175,012 Public Transportation Fund Detail Revenues and Expenditures 202

TRUST & AGENCY FUNDS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Trust & Agency Funds
203
1957
Tradition • Unity • E xcellence

MCFARLAND IMPROVEMENT

AUTHORITY
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Trust & Agency Funds
TThe McFarland Improvement Authority Fund is dedicated to managing the financial resources of the McFarland Improvement Authority (MIA). Established under a joint agreement between the City of McFarland and the McFarland Parking Authority, the MIA is responsible for implementing improvement projects, such as infrastructure enhancements, in compliance with California's Government Code and the agreed-upon joint powers. This fund plays a significant role in supporting the city's infrastructure development.
204
2020-21 2021-22 2022-23 2022-23 2023-24
Actual Actual Budgeted Projected Budget

REVENUES
Interest Earnings - - - - -
Other Revenues 685 570,755 315,627 315,627 317,477
Total Revenues 685 570,755 315,627 315,627 317,477

EXPENDITURES
Operating Costs 270,300 299,048 315,627 315,627 317,477 CIP Projects - - - - -
Total Expenditures 270,300 299,048 315,627 315,627 317,477

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (269,615) 271,707 - - -
FUND BALANCE, BEGINNING OF YEAR 3,665,771 3,396,156 3,667,863 3,667,863 3,667,863 FUND BALANCE, END OF YEAR 3,396,156 3,667,863 3,667,863 3,667,863 3,667,863 McFarland Improvement Authority Fund Revenues, Expenditures and Changes in Fund Balance 205
240,000
250,000
260,000
270,000
280,000
290,000
300,000
310,000
320,000
330,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget McFarland Improvement Authority Expenditures
Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
2020-21 Actual 2021-22 Actual 2022-23 Projection 2023-24 Budget McFarland Improvement Authority Revenues
206
Fund: 54 Division: 980 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Budgeted Projected Budget

REVENUES
McFarland Improvement Authority
48200 Miscellaneous Revenue - MIA 685 1,406 - - -
42350 Rents - 569,349 315,627 315,627 317,477
Total McFarland Improvement Authority Revenues 685 570,755 315,627 315,627 317,477

EXPENDITURES
54600 Interest Expense 170,300 169,391 167,054 167,054 163,904 58900 Debt Principal Redeemed 100,000 129,657 148,573 148,573 153,573 Total McFarland Improvement Authority Expenditures 270,300 299,048 315,627 315,627 317,477 McFarland Improvement Authority Fund Detail Revenues and Expenditures 207

CAPITAL IMPROVEMENT

PROGRAM (CIP)
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Capital Improvement Program
208
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Capital Improvement Program
A Capital Improvement Program (CIP) is a multi-year planning instrument used by the City to identify needed capital projects and to coordinate the financing and timing of improvements in a way that maximizes the return to the public. The first year of the CIP is called the “Capital Budget”. The Capital Budget is incorporated in the Adopted Budget that appropriates funds for facilities, equipment and improvement. Projects slated for subsequent years in the program are approved on a planning basis and do not receive ultimate expenditure authority until they are eventually incorporated in a Capital Budget. The CIP is a “rolling” process because subsequent year items in the CIP are moved up in each future year. Each project must, however, be reconsidered for the Capital Budget.

The City of McFarland’s Capital Improvement Program is a planning tool that is intended to evaluate the City’s long-range capital needs and prioritize them over a fiveyear period. Each year, the City Council adopts the entire five-year CIP, however funding is appropriated only for the current year Capital Budget. 209

CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2023-24 2024-25 2025-26 2026-27 2027-28
CIP Projects By Funding Source
Capital Outlay Fund
General Fund 275,866 18,066,771 - - -
General Fund: GEO CUP Fees - 911,400 - - -
Grants 3,000 375,500 1,500 1,500 1,500
Gas Tax/SB1 252,000 534,247 82,300 90,500 99,000
Transportation Development Act (TDA) 211,178 156,000 - - - Development Impact Fee Fund - - - - -
Total Capital Outlay Fund 742,044 20,043,918 83,800 92,000 100,500 American Rescue Plan Act (ARPA) - - - - -
Enterprise Funds
Sewer 460,000 4,552,000 8,117,000 7,139,000 -
Water 4,385,000 17,490,000 6,045,000 50,000 -
Refuse - - - - -
Transit 76,000 1,220,000 - - -
Total Enterprise Funds 4,921,000 23,262,000 14,162,000 7,189,000 - TOTAL 5,663,044 43,305,918 14,245,800 7,281,000 100,500 CIP Projects By Category
2023-24 2024-25 2025-26 2026-27 2026-27
City Buildings and Facilities 67,320 16,066,771 - - -
Park Improvements 208,546 - - - -
Streets & Transportation 466,178 3,977,147 83,800 92,000 100,500 Sewer System 460,000 4,552,000 8,117,000 7,139,000 -
Water System 4,385,000 17,490,000 6,045,000 50,000 -
Refuse System - - - - -
Transit 76,000 1,220,000 - - -
TOTAL 5,663,044 43,305,918 14,245,800 7,281,000 100,500 210

CIP PROJECTS BY FUNDING SOURCE AND CATEGORY BY YEAR
2023-24 2024-25 2025-26 2026-27 2026-27
CAPITAL OUTLAY FUND 20,043,918 742,044 83,800 92,000 100,500 General Fund 275,866 18,066,771 - - -
City Buildings and Facilities 67,320 16,066,771 - - -
Repair Roof at 209 West Kern Avenue
New Police Department 10,000,000
New Police Department Command Post 500,000
Multipurpose/Emergency Operations Center
Building
5,500,000
Secondary Domain Controller/File Server 24,472
City Access Control 66,771
Online Permitting Software and Server 42,848
Park Improvements 208,546 - - - -
Community Garden/Trail 208,546
Streets & Transportation - 2,000,000 - - -
Road Rehabilitation - Sherwood, Perkins and
Elmo Overpasses
2,000,000
General Fund: GEO CUP FEES - 911,400 - - -
Streets & Transportation - 911,400 - - -
Road Rehabilitation - Cliff Avenue - Mast to
Frontage
285,400
Road Rehabilitation - 3rd Street - W. Sherwood
to W. Perkins
626,000
Grants 3,000 375,500 1,500 1,500 1,500
Park Improvements - - - - -
Community Garden/Trail - Urban Greening
(Awarded)
Community Garden/Trail - Clean California
(Awarded)
Community Garden/Trail - Cal Fresh (Awarded)
Community Garden/Trail - Bikeway Incentive
Program (Awarded)
Streets & Transportation 3,000 375,500 1,500 1,500 1,500 (HSIP) - Cycle 10-Various crosswalks
throughout West Perkins, East Perkins, San
Lucas
Road Rehabilitation (RSTP) - W. Perkins Ave
and 3rd Street
Road Rehabilitation (RSTP/HIP) - W Side
Corner of Harlow to California
Road Rehabilitation - West Kern Avenue - 3rd to
5th Street
374,000
Asphalt Rejuvenation - Various Streets 3,000 1,500 1,500 1,500 1,500 211

CIP PROJECTS BY FUNDING SOURCE AND CATEGORY BY YEAR
2023-24 2024-25 2025-26 2026-27 2026-27
GAS TAX/SB1 252,000 534,247 82,300 90,500 99,000
Streets & Transportation
Gas Tax
Asphalt Rejuvenation - Various Streets 68,000 74,800 82,300 90,500 99,000 SB1
Road Rehabilitation - Ebell Street - Woodruff to
Mast
Road Rehabilitation - Wiley Street - Sherwood to
Roberts
Road Rehabilitation - San Juan Street - Sherwood
to Perkins
Road Rehabilitation - East Kern Avenue -
Industrial to San Pedro
396,847
Road Rehabilitation - Sherwood, Perkins and
Elmo Overpasses
Road Rehabilitation - West Kern Avenue - 3rd to
5th Street
85,000
Road Rehabilitation - Cliff Avenue - Mast to
Frontage
46,000
Road Rehabilitation - 3rd Street - W. Sherwood
to W. Perkins
53,000 62,600
TDA 211,178 156,000 - - -
Road Rehabilitation - Ebell Street - Woodruff to
Mast
Road Rehabilitation - Wiley Street - Sherwood to
Roberts
(HSIP) - Cycle 10-Various crosswalks
throughout West Perkins, East Perkins, San
Lucas
91,100
Road Rehabilitation (RSTP) - W. Perkins Ave
and 3rd Street
51,000
Road Rehabilitation (RSTP/HIP) - W Side
Corner of Harlow to California
69,078
Road Rehabilitation - West Kern Avenue - 3rd to
5th Street
156,000

DEVELOPMENT IMPACT FEE FUND - - - - -
Improvements to Elmo Sump

AMERICAN RESCUE PLAN ACT (ARPA) - - - - -
Streets & Transportation - - -
Streets Dept. 6x10- Dump Steel Trailer for Green
Waste
Streets Dept. 72" deck front mower
Streets Dept. 2022 Kubota RTV
TOTAL GOVERNMENTAL FUNDS 742,044 20,043,918 83,800 92,000 100,500 212

CIP PROJECTS BY FUNDING SOURCE AND CATEGORY BY YEAR
2023-24 2024-25 2025-26 2026-27 2026-27

ENTERPRISE FUNDS
Water Fund 4,385,000 17,490,000 6,045,000 50,000 -
Water System Improvements
3,000,000 - - - -
1, 2, 3 TCP Treatment - Browning Well 3,000,000
SCADA System for Water Wells
Garzoli Well Emergency Standby Generator
Emergency Lights for Trucks
Water Fleet Replacement
35,000 40,000 45,000 50,000 -
Fleet Replacement Program 35,000 40,000 45,000 50,000
Water - Impact Fees - 4,700,000 - - -
New Well For Expansion 4,700,000
State Revolving Fund - Grant
1,350,000 12,750,000 6,000,000 - -
Taylor Water Well Replacement 500,000 6,000,000
Well No. 6 Replacement 500,000 6,000,000

1.0 MG Storage Tank and Booster 3,750,000
Emgergency StandBy Generators 850,000
Advanced Metering Infrastructure 2,500,000
Sewer Fund 460,000 4,552,000 8,117,000 7,139,000 -
Sewer System Improvements - - - - -
Generator for Lift Stations
PLC/Pump Control Panels
Sewer Lift Station Pump Replacement
Sewer Fleet Replacement
35,000 40,000 45,000 50,000 -
Replace Aging WasteWater Fleet 35,000 40,000 45,000 50,000 Sewer - Impact Fees
55,000 690,000 1,168,000 3,637,000 -
Wastewater Line to Eastside (Taylor) 55,000 690,000 1,168,000 3,637,000 State Revolving Fund - Grant
370,000 3,822,000 6,904,000 3,452,000 -
Wastewater Expansion 370,000 3,822,000 6,904,000 3,452,000 Transit Fund
New Transit Station
76,000 1,220,000 - - -
17/18 State of Good Repair (Awarded)
18/19 State of Good Repair (Awarded) 76,000 58,615
Cal-OES Transit Security (Awarded) 19,634
LCTOP (Awarded) 28,152
CDBG (To Apply) 770,474
TDA-Transit (Local Match/Future Allocations) 343,125
TOTAL ENTERPRISE FUNDS 4,921,000 23,262,000 14,162,000 7,189,000 - 213

NEW POLICE STATION
Project Summary: Design, site improvements and
construction of a new police station.

Total Project Cost: $10,000,000
Justification: A new police station is necessary due to the inadequate footprint of the existing police station. A new police station will provide adequate facilities for modern policing, increase workspace for officers, address health and safety concerns, accommodate growth and expansion, and improve overall efficiency and effectiveness of law enforcement in the community.

Additional Funding Requested: N/A
Goal and Policy Links: A new police station can contribute to a safe and neighborly community.

Project Contact: Kenny Williams, City Manager
Project Status: Waiting on funding in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
Unknown 10,000,000 10,000,000
-
Total - - 10,000,000 - - - 10,000,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review 40,000 40,000
Land Acquisition -
Site Preparation 2,074,000 2,074,000
Design 100,000 100,000
Construction 7,786,000 7,786,000
Software Programming -
Equipment Acquisition -
Total - - 10,000,000 - - - 10,000,000
Project Costs by Phase
214

NEW MULTIPURPOSE FACILITY AND EMERGENCY OPERATIONS CENTER Project Summary: Design, site improvements and
construction of a new facility to serve as an emergency operations center and multipurpose building.

Total Project Cost: $5,500,000
Justification: The City currently lacks an emergency
operations center and adequate space for public works
operations. The absence of an EOC can impede
emergency response efforts during natural disasters,
severe weather, or other crisis situations. Also, existing City facilities do no provide adequate space for public works operations, such as storage for vehicles and equipment, maintenance areas, and administrative offices.

Additional Funding Requested: N/A
Goal and Policy Links: A new multipurpose facility and emergency operations center can contribute to a safe and neighborly community and an efficient and effective government.

Project Contact: Kenny Williams, City Manager
Project Status: Waiting on funding in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
Unknown 5,500,000 5,500,000
-
Total - - 5,500,000 - - - 5,500,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 5,500,000 5,500,000
Software Programming -
Equipment Acquisition -
Total - - 5,500,000 - - - 5,500,000
Project Costs by Phase
215

NEW POLICE DEPARTMENT COMMAND POST
Project Summary: Purchase of a new police department
mobile command post.

Total Project Cost: $500,000
Justification: The purchase of the mobile command post
will improve the department's ability to respond to critical incidents in real-time, enhance public safety, and provide a safe and secure environment for officers and the public.

The mobile command post will serve as a central hub for coordinating and directing emergency response efforts, providing communication and technology resources for officers on the field, and facilitating on-site investigations. It will be equipped with state-of-the-art technology, including advanced communication systems, surveillance equipment, and satellite connectivity.

Additional Funding Requested: N/A
Goal and Policy Links: A new police department command post can contribute to a safe and neighborly community and an efficient and effective government.

Project Contact: Kenny Williams, City Manager
Project Status: Waiting on funding in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
Unknown 500,000 500,000
-
Total - - 500,000 - - - 500,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming -
Equipment Acquisition 500,000 500,000
Total - - 500,000 - - - 500,000
Project Costs by Phase
216

SECONDARY DOMAIN CONTROLLER AND FILE SERVER
Project Summary: Purchase and installation of secondary domain controller and file server.

Total Project Cost: $24,472
Justification: The City’s secondary server is in need of replacement.

It is over 8 years old and is experiencing issues. Having 2 Domain Controllers stabilizes the network and provides a backup Domain Controller if the Primary fails. Domain controllers handle all of the City’s security, logins, and operations.

Additional Funding Requested: N/A
Goal and Policy Links: This purchase and installation will ensure the City continues operating in an efficient and effective manner.

Project Contact: Diego Viramontes, Finance Director
Project Status: Waiting on approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
General Fund 24,472 24,472
-
Total - 24,472 - - - - 24,472
Project Funding Sources
Project Effect on the Operating Budget: No additional on-going cost. One-Time purchase.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming -
Equipment Acquisition 24,472 24,472
Total - 24,472 - - - - 24,472
Project Costs by Phase
217

CITY ACCESS CONTROL
Project Summary: Install keyless door access at various City buildings and facilities.

Total Project Cost: $66,771
Justification: The keyless door access will enhance security throughout the various buildings and facilities. Currently keys are issued to employees but in the event of a potential security compromise, the City would be forced to rekey every door.

Additionally, a keyless system would permit for automation of door locks eliminating potential errors and security breaches.

Additional Funding Requested: N/A
Goal and Policy Links: This purchase and installation will ensure the City continues operating in an efficient and effective manner.

Project Contact: Diego Viramontes, Finance Director
Project Status: Waiting on approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
General Fund 66,771 66,771
-
Total - - 66,771 - - - 66,771
Project Funding Sources
Project Effect on the Operating Budget: Yearly Maintenance Cost of $4,680 split among various divisions.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming -
Equipment Acquisition 66,771 66,771
Total - - 66,771 - - - 66,771
Project Costs by Phase
218

ONLINE BUILDING PERMITTING SOFTWARE AND SERVER
Project Summary: Purchase of Software and Server to conduct online permitting and payments.

Total Project Cost: $82,848
Justification: This project is needed to complete the state mandated requirement for solar online permitting. The City currently does not issue permits online.

Additional Funding Requested: N/A
Goal and Policy Links: This purchase will work together with grant funding that purchased online permitting software. This will also result in a more efficient and effective processing of permits.

Project Contact: Larry A Ronk III
Project Status: Waiting on funds for purchase. Should be completed by January 2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Building IT Funds (4 years) 42,848 42,848
General Fund -
Grants 40,000 40,000
Total 40,000 42,848 - - - - 82,848
Project Funding Sources
Project Effect on the Operating Budget: No on-going software cost. One-Time purchase.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming 40,000 40,000
Equipment Acquisition 0 42,848 42,848
Total 40,000 42,848 - - - - 82,848
Project Costs by Phase
219
HSIP Cycle 10 – Various Crosswalks
Project Summary: Install warning signs, upgrade markings to the high visibility, install curb ramps where missing and other enhanced safety features at the following uncontrolled intersections; W. Perkins Ave. and 3 rd Place, E. Perkins Ave. and San Lucas St., E. Perkins Ave. and San Pedro St., E. Sherwood Ave and Browning Rd, W. Kern, and 4th St.

Total Project Cost: $341,000
Justification: Many uncontrolled intersections along collectors create safety hazards to pedestrians and vehicles alike. The City’s systemic analysis report identifies the listed intersections as unsafe. This project will increase the safety for pedestrians and drivers at these intersections.

Additional Funding Requested: $91,000
Goal and Policy Links: This project ties directly to the City Councils priorities of a neighborly safe community.

Project Contact: Public Works Director
Project Status: Design complete, construction anticipated 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: This project will have minimal effect either in savings or additional cost. Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$91,100
HSIP Cycle 10
$341,000
$38,000 $38,000
$249,900
$249,900
$249,900
$91,100 $91,100
$252,000
$91,100
$53,100
$51,000
$249,900
$51,000
TDA
$341,000
$198,900
220
RSTP - W. Perkins & 3rd St. Intersection
Project Summary: Install flashing stop signs, solar powered flashing crosswalks, remove and replace asphalt paving on crosswalk, road striping and ADA curb ramps at the intersection of W. Perkins and 3rd St., a major collector roadway.

Total Project Cost: $447,000
Justification: The intersection of W. Perkins Ave. and 3rd St. is once of McFarland’s busiest roadways, providing access to commercial and medical facilities along with ramp access to State Highway 99. The City’s systematic analysis report identifies this intersection as a top priority due to numerous vehicle accidents. This project will create a safe commute for drivers and pedestrians utilizing this intersection.

Additional Funding Requested: $51,000
Goal and Policy Links: This project ties directly to the City Councils priorities of a neighborly safe community.

Project Contact: Public Works Director
Project Status: Design underway, Anticipated completion 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources Project Effect on the Operating Budget: This project will have minimal cost implications. Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
RSTP
$447,000
$51,000 $51,000
$396,000
$396,000
$396,000
$51,000
$335,200
$51,000
$335,200
$55,800
$396,000
$55,800
TDA
$447,000
$5,000 $5,000
$51,000
$51,000
221
RSTP/HIP – 2
nd St. Pedestrian & Landscape Improvements
Project Summary: Provide pedestrian and landscape improvements on the west side of 2nd St. from Harlow Ave. to California Ave.

Total Project Cost: $510,197
Justification: This project will improve accessibility and increase safety, removing unsafe trees and constructing ADA ramps at intersections. It will also add lighting, high visibility crosswalks and sidewalks along 2nd St., a major collector street.

Additional Funding Requested: $69,078
Goal and Policy Links: This project ties directly to the City Councils priorities of developing a neighborly safe community.

Project Contact: Community Development Director
Project Status: Designed, bid, pending start of construction. Anticipated completion 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Slight increase in street lighting and landscape maintenance.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
RSTP/HIP (Approved)
$510,197
$60,660 $60,660
$441,119
$441,119
$441,119
$69,078
$399,002
$69,078
$8,418
$50,535
$441,119
$50,535
TDA (Approved)
$69,078 $510,197
$69,078
$390,584
222
Ebell St. – Woodruff to Mast
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.

Total Project Cost: $320,017
Justification: Ebell Street is a residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 19% and 21% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Design complete, anticipate construction completion 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$320,017
SB1
TDA
$320,017
$40,000
$280,017
$40,000
$320,017
$280,017
$280,017 $280,017
$40,000
$320,017
$40,000
223
Wiley St. - Sherwood to Robertson
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.

Total Project Cost: $441,087
Justification: Wiley Street is a residential street and is listed as “poor to failed” on the November 2022 pavement management report, with a pavement condition index of 39% and 25% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Design complete, anticipate construction complete 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$441,087
SB1
TDA
$441,087
$26,425
$414,662
$26,425
$441,087
$414,662
$414,662 $414,662
$26,425
$441,087
$26,425
224
San Juan St.- Sherwood to Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC.

Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.

Total Project Cost: $619,678
Justification: San Juan is a residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 16% and 23% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Design complete. Complete, anticipate construction completed 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$619,678
$582,313
$619,678
SB1
$619,678
$37,365
$582,313
$37,365
$619,678 $619,678
$619,678
225
East Kern Ave.- Industrial to San Pedro
Project Summary: Grind 3” of existing asphalt paving, cap with new AC.

Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, parking stalls, and signage.

Total Project Cost: $427,402
Justification: East Kern is a residential/commercial street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 19% and 23% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Design complete. Construction pending approval of grant for pedestrian and landscaping improvements along E. Kern.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$30,555
$396,847
$396,847
$30,555
SB1
$427,402
$30,555
$396,847
$30,555
$30,555 $396,847
$396,847 $427,402
$427,402
226
W. Kern Ave. Reconstruction
3 rd St. to 5th St.

Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps. Install new crosswalks, centerlines, parking stalls, and signage.

Total Project Cost: $615,000
Justification: W. Kern Ave. is a heavily utilized collector street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 13% and 19% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget phase, anticipated completion 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$85,000
$480,000
$50,000
$85,000 $530,000
$85,000
$85,000
$374,000
$156,000
$530,000
SB1
RSTP
TDA
$85,000
$480,000
$50,000
$615,000
$85,000
$374,000
$156,000
$615,000
227
Cliff Ave. Reconstruction
Mast Ave. to Frontage Rd.

Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, parking stalls, and signage.

Total Project Cost: $331,400
Justification: Cliff Ave. is a residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 8% and 14% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget phase, anticipated completion 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$46,000
$258,700
$26,700
$46,000 $285,400
$46,000
$46,000
$285,400
$285,400
SB1
RSTP
GEO CUP Fees
$331,400
$46,000
$285,400
$331,400
$46,000
$258,700
$26,700
228
3 rd St. Rehab – W. Sherwood to W. Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, parking stalls, and signage.

Total Project Cost: $741,600
Justification: 3
rd St. is a collector/residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget phase, anticipated completion 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$53,000
$626,000
$62,600
$53,000 $688,600
$53,000
$53,000
$62,600
$688,600
SB1
$626,000 GEO CUP Fees
$741,600
$115,600
$626,000
$741,600
$53,000
$626,000
$62,600
229
Asphalt RejuvenationVarious Streets
Project Summary: Rejuvenate existing streets classified as excellent or good on the November 2022 pavement management report with reclaimant, a maltene-based asphalt rejuvenation product.

Total Project Cost: $423,600
Justification: Rejuvenation will extend the useful life of streets rated good to excellent by 5-7 years or about 30%.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and efficient and effective government.

Project Contact: Public Works Director
Project Status: Budget phase, ongoing on an annual basis.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will remain the same but CIP budget will be reduced long term.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$3,000 $1,500 $1,500 $1,500 $1,500
$68,000 $74,800 $82,300 $90,500 $99,000
$71,000 $76,300
$3,000 $1,500 $1,500 $1,500 $1,500
$1,500
$71,000 $76,300
RSTP
Gas Tax
$423,600
$9,000
$423,600
$9,000
$414,600
$83,800 $92,000 $100,500
$68,000 $74,800 $82,300 $90,500 $99,000 $414,600
$83,800 $92,000 $100,500
230
Overpasses- Sherwood, Perkins, Elmo
Project Summary: Grind 3” of existing asphalt paving, cap with new AC.

Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.

Total Project Cost: $2,037,615
Justification: Overpasses above the state Highway 99 and railroad are listed as “poor to failed” on the November 2022 pavement management report, with a pavement condition index of 20% and 37% on a scale of 1 to 100% these overpasses experience a high volume of traffic.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and neighborly safe community.

Project Contact: Public Works Director
Project Status: Design 60% complete. Anticipate construction in 2024-2025 pending funding.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$37,615
$37,615
SB1
Unknown
$2,037,615
$37,615
$37,615
$37,615
$2,000,000
$37,615
$2,000,000 $2,037,615
$2,000,000
$2,000,000
$2,000,000
$2,000,000
231
Emergency Standby Generators
Project Summary: Install emergency back-up generators for the Taylor replacement well, new well and Garzoli well.

Total Project Cost: $1,275,000
Justification: To ensure water delivery during extended electrical power outages, emergency generators are needed. This will become increasingly necessary as the city expands its commercial and industrial footprint.

Additional Funding Requested: N/A.

Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget. Procurement and installation to occur in 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: Increased cost due to permitting and fuel costs.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
Water Reserves $425,000 $425,000
State Revolving Fund $850,000 $850,000
$425,000 $850,000 $1,275,000
$425,000 $850,000 $1,275,000
$425,000 $850,000 $1,275,000
232
1,2,3 TCP Treatment-Browning Well
Project Summary: Design and install a coconut activated carbon absorption/filtration system at the Browning Rd. water well.

Total Project Cost: $3,500,000
Justification: The Browning Rd. well water contains 1,2,3 Tri chloropropane (TCP) in concentrations the State of California exceeding drinking standards. To continue utilizing this well, the concertation of 1,2,3 TCP must be reduced below five parts per trillion.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe, community.

Project Contact: Public Works Director
Project Status: Design complete. Construction to occur in 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Both labor and supply cost will increase as a result of this project. Not defined at this point.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 3,000,000 3,000,000
Construction Management -
Equipment Acquisition -
Total 3,000,000 500,000 - - - - 3,500,000
Project Costs by Phase

$500,000 $3,000,000 $3,500,000
$500,000 $3,000,000 $3,500,000

0 TCP Litigation Fund
233
Fleet Replacement Program-Water Department
Project Summary: Annually purchase one vehicle to keep Water Department fleet operational.

Total Project Cost: $170,000 over five years.

Justification: Provide safe, reliable vehicles for work related staff use, maximizing reliability while minimizing repair cost.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.

Project Contact: Public Works Director
Project Status: Ongoing for over five years.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
Water Reserves
234
New Well for Expansion
Project Summary: Drill a new domestic water well to serve the residents and commercial developments.

Total Project Cost: $5,000,000
Justification: Recently the city annexed 1900 acres for future residential, commercial, and industrial development. This development will require additional water supplies. Drilling a new well will satisfy the demand for additional water.

Additional Funding Requested: N/A.

Goal and Policy Links: This project ties directly to the City Council’s overarching priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.

Project Contact: Public Works Director, Community Development Director.

Project Status:

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: Increase cost of utilities and personnel.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$300,000 $300,000
$300,000 $4,700,000 $5,000,000
$300,000 $4,700,000 $5,000,000
$300,000 $300,000
$4,700,000 $4,700,000
Water Reserves, Financing
(USDA/Revenue Bonds)
$4,700,000 $4,700,000
235
Taylor Well Replacement
Project Summary: Drill a new document water well at the Taylor Well site.

Total Project Cost: $6,500,000
Justification: The Taylor Ave. water well is not currently being utilized because of excess sand and bio growth. Without this well in service the City of McFarland experiences difficulty supplying water at adequate volume and pressure with no reserve.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget phase. Design to occur in 2023-2024 and construction in 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs. Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$500,000 $500,000
$500,000 $6,000,000 $6,500,000
$500,000 $6,000,000 $6,500,000
$500,000 $6,000,000 $6,500,000
$6,000,000
State Revolving Fund
$6,000,000
236
Well #6 Replacement
Project Summary: Drill a new domestic water well at the existing Well #6 site on Hail Ln.

Total Project Cost: $6,500,000
Justification: Water from Well #6 is pumped intermittently and blended with water from other sites because of issues with hydrogen sulfide (H2S) and nitrate levels. By drilling a new, deeper well these issues can be significantly reduced.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s Priority of sustainable infrastructure.

Project Contact: Public Works Director
Project Status: Budget phase, design in 2024-2025 construction to occur in 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$500,000 $500,000
$6,000,000 $6,000,000
$500,000 $6,000,000 $6,500,000
$6,000,000
$500,000 $6,000,000 $6,500,000
State Revolving Fund $500,000 $6,500,000
237

1.0 MG Storage Tank and Booster
Project Summary: Design and construct a new water storage tank and pressure boosting pump.

Total Project Cost: $3,750,000
Justification: As the Taylor Ave well is brought back online and development begins as a result of the recent annexation of 1900 acres into the City of McFarland, there will be a need to build an additional water storage tank.

This will enable distribution of both volume of water and pressure to both the residents and commercial users.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget, Design and construction anticipated in 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 3,750,000 3,750,000
Construction Management -
Equipment Acquisition -
Total - - 3,750,000 - - - 3,750,000
Project Costs by Phase
State Revolving Fund $3,750,000 $3,750,000

$3,750,000 $3,750,000
238
Advanced Metering Infrastructure
Project Summary: Install infrastructure and water metering equipment to enable remote monthly meter reading.

Total Project Cost: $2,500,000
Justification: Currently water meters are read monthly, on a manual basis.

The cost of this effort is about $80,000 per year and is time consuming and prone to error. Converting to a remote system will significantly reduce manpower/ contract services and streamline the water meter reading/billing process. It will also result in much more accurate meter recording devices.

Additional Funding Requested: N/A.

Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.

Project Contact: Public Works Director
Project Status: Budget. Anticipated construction 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: Cost savings of $100,000 per year.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$2,500,000 $2,500,000
$2,500,000 $2,500,000
$2,500,000 $2,500,000
$2,500,000 $2,500,000
State Revolving Fund
239
PLC/Pump Control Panels
Project Summary: Design, purchase and install new electrical control panels at San Juan and Hail Lane sewer lift stations.

Total Project Cost: $190,000
Justification: Replace old outdated unreliable electrical controls with new electronic controls that can tie-into emergency back-up electrical generator.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priority of sustainable infrastructure.

Project Contact: Public Works Director
Project Status: Budget/phase, complete in 2023-2024.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: This project will reduce maintenance costs at the lift stations.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$190,000 $190,000
$190,000 $190,000
Wastewater Reserves $190,000 $190,000
$190,000 $190,000
240
Fleet Replacement Program
Project Summary: Annually purchase one vehicle to keep Wastewater Department fleet operational.

Total Project Cost: $170,000 over five years.

Justification: Provide safe, reliable vehicles for work related staff use, maximizing reliability while minimizing repair cost.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.

Project Contact: Public Works Director
Project Status: Ongoing for over five years.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
$35,000 $40,000 $45,000 $50,000 $170,000
Wastewater Reserves
241
Wastewater Line to Eastside (Taylor)
Project Summary: Increase the pipeline infrastructure of the City’s sewer system by constructing a sewer main on the southeast quadrant of the City of McFarland including boring under State Highway 99 and railroad tracks. This new line would tie into the existing sewer main running along Taylor Ave, West of Highway 99. This project will be built in three phases.

Total Project Cost: $5,550,000
Justification: The City of McFarland recently annexed 1900 acres of land for future expansion. The majority of this expansion is for commercial, industrial and light industrial uses east of State Hwy 99.

Currently this area has no tie-in with the wastewater plant. This pipeline would provide the necessary connection.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s prorates of sustainable infrastructure, neighborly and safe community.

Project Contact: Public Works Director
Project Status: Budget process, design expected to begin in 2023-2024 with construction completed by 2026- 2027, contingent on funding. Project will occur in three phases.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources Project Effect on the Operating Budget: Increased sewer line maintenance because of expansion. Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$55,000 $95,000 $163,000 $313,000
$55,000 $690,000 $1,168,000 $3,637,000 $5,550,000
$690,000 $1,168,000 $3,637,000 $5,495,000
$55,000 $690,000 $1,168,000 $3,637,000 $5,550,000
Financing (USDA/Bonds)
$595,000 $1,005,000 $3,637,000 $5,237,000
Wastewater Reserves $55,000 $55,000
242
Wastewater Expansion
Project Summary: Increase the capacity of the Wastewater Treatment Plant by changing the plant from lagoon treatment system to an activated sludge treatment process. This will be accomplished by construction of various items within the existing plant.

Total Project Cost: $14,548,000
Justification: The existing wastewater plant demand is almost at capacity. To meet the needs of future development and adherence to increasingly stringent state mandated discharge requirements the capacity of the wastewater plant must be significantly increased.

Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and neighborly and safe community.

Project Contact: Public Works Director
Project Status: Budget process, design expected to begin in 2023-2024 with construction completed by 2026- 2027, contingent on funding.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Project Effect on the Operating Budget: Substantial cost increase in manpower, equipment, and utilities will occur. Total impact will not be understood until design is complete. Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$370,000 $3,822,000 $6,904,000 $3,452,000 $14,548,000
$370,000 $3,822,000 $6,904,000 $3,452,000 $14,548,000
$370,000 $3,822,000 $6,904,000 $3,452,000 $14,548,000
$370,000 $370,000 $740,000
$3,452,000 $6,904,000 $3,452,000 $13,808,000
State Revolving Fund
243
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total -
-
-
Total - - - - - - -
Project Funding Sources
Transit Facility
Project Summary: Design and construct a transit station providing a transit office, waiting area and restrooms for public utilizing transit system along with garage to house an eighteenpassenger bus and van, with area for minor repair and electric charging stations.

Total Project Cost: $1,350,000
Justification: Existing bus/van parking area is not conducive to interface with public. It does not allow for charging stations and does not provide area for maintenance.

Additional Funding Requested: $96,000
Goal and Policy Links: This project ties directly to the City Councils priorities of developing a neighborly safe community.

Project Contact: Public Works Director
Project Status: Design phase, anticipate completion 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: Increase in operating costs due to new facility has yet to be determined.

Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Total - - - - - - -
Project Costs by Phase
$28,152
17/18 State of Good Repair
(Awarded)
$1,350,000
$130,000
$1,090,000
$54,000
$76,000
$54,000
$19,634
$770,474
$134,615
$1,090,000
$76,000
$54,000 $76,000
$54,000
$130,000
$1,220,000
18/19 State of Good Repair
Cal-OES Transit Security
LCTOP (Awarded)
CDBG (To apply)
TDA (Local match/future)
$54,000 $76.000
$343,125
$1,220,000
$19,634
$28,152
$770,474
$343,125
$1,350,000
$58,615
$130,000
244

STAFFING
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Staffing
245
City Manager Contract
Police Chief Contract
Police Captain Contract
Finance Director Contract
Public Works Director Contract
Community Development Director Contract
Human Resources Director Contract
Deputy Public Works Director Contract
City Councilmembers $200

TITLE RANGE STEP A STEP B STEP C STEP D STEP E STEP F STEP A STEP F Groundskeeper 11 1,284.61 1,349.64 1,417.96 1,489.74 1,565.16 1,644.39 16.06 20.55 Street Maintenance I 13 1,349.64 1,417.96 1,489.74 1,565.16 1,644.39 1,727.64 16.87 21.60 Animal Control Officer 13 1,349.64 1,417.96 1,489.74 1,565.16 1,644.39 1,727.64 16.87 21.60 Administrative Assistant I 14 1,383.38 1,453.41 1,526.99 1,604.29 1,685.50 1,770.83 17.29 22.14 Transit Operator 15 1,417.97 1,489.75 1,565.16 1,644.40 1,727.64 1,815.10 17.72 22.69 Sweeper/Street Maintenance Worker I 15 1,417.97 1,489.75 1,565.16 1,644.40 1,727.64 1,815.10 17.72 22.69 Accounting Clerk I 15 1,417.97 1,489.75 1,565.16 1,644.40 1,727.64 1,815.10 17.72 22.69 Community Service Officer 15 1,417.97 1,489.75 1,565.16 1,644.40 1,727.64 1,815.10 17.72 22.69 Wastewater Treatment Plant Operator In Training 16 1,453.42 1,526.99 1,604.29 1,685.51 1,770.83 1,860.48 18.17 23.26 Water Operator In Training 16 1,453.42 1,526.99 1,604.29 1,685.51 1,770.83 1,860.48 18.17 23.26 Accounting Clerk II 16 1,453.42 1,526.99 1,604.29 1,685.51 1,770.83 1,860.48 18.17 23.26 Code Enforcement Officer 19 1,565.17 1,644.40 1,727.65 1,815.11 1,906.99 2,003.53 19.56 25.04 Police Office Technician 19 1,565.17 1,644.40 1,727.65 1,815.11 1,906.99 2,003.53 19.56 25.04 Grant Administrator In Training 19 1,565.17 1,644.40 1,727.65 1,815.11 1,906.99 2,003.53 19.56 25.04 Water Operator I 22 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Wastewater Treatment Plant Operator I 22 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Crime Scene Technician 23 1,727.65 1,815.11 1,907.00 2,003.54 2,104.96 2,211.52 21.60 27.64 Accounting Clerk III 25 1,815.12 1,907.00 2,003.54 2,104.97 2,211.53 2,323.48 22.69 29.04 Water Operator II 27 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Wastewater Treatment Plant Operator II 27 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Grant Administrator 29 2,003.55 2,104.97 2,211.53 2,323.49 2,441.11 2,564.69 25.04 32.06 Communication/Records Supervisor 30 2,053.64 2,157.60 2,266.82 2,381.58 2,502.14 2,628.80 25.67 32.86 Staff Accountant 32 2,157.60 2,266.83 2,381.58 2,502.14 2,628.81 2,761.89 26.97 34.52 City Clerk 32 2,157.60 2,266.83 2,381.58 2,502.14 2,628.81 2,761.89 26.97 34.52 Parks and Streets Maintenance Supervisor 32 2,157.60 2,266.83 2,381.58 2,502.14 2,628.81 2,761.89 26.97 34.52 Executive Administrative Assistant 33 2,211.54 2,323.50 2,441.12 2,564.70 2,694.53 2,830.94 27.64 35.39 Police Officer 33 2,211.54 2,323.50 2,441.12 2,564.70 2,694.53 2,830.94 27.64 35.39 Building Inspector I 35 2,323.50 2,441.13 2,564.70 2,694.54 2,830.94 2,974.25 29.04 37.18 Police Corporal 37 2,441.13 2,564.71 2,694.54 2,830.95 2,974.26 3,124.82 30.51 39.06 Wastewater Treatment Plant Operator III/ Supervisor 38 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 Water Operator III/Supervisor 38 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 Accounting Supervisor 38 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 Police Sergeant 41 2,694.55 2,830.96 2,974.27 3,124.83 3,283.02 3,449.22 33.68 43.12 Police Lieutenant 46 3,048.64 3,202.97 3,365.11 3,535.46 3,714.44 3,902.48 38.11 48.78 Senior City Planner 46 3,048.64 3,202.97 3,365.11 3,535.46 3,714.44 3,902.48 38.11 48.78

EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY

CITY OF MCFARLAND

POSITION & SALARY RANGE LIST
EFFECTIVE 07/01/2023-06/30/2024

CONTRACT EMPLOYEES

CITY COUNCIL - MONTHLY

NON- EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY 246

CITY CITY CITY HUMAN PUBLIC ANIMAL CODE PUBLIC

COUNCIL ADMIN CLERK RESOURCES FINANCE PLANNING SAFETY CONTROL BUILDING ENFORCEMENT GRANTS STREETS LLMD SEWER REFUSE WATER TRANSIT TOTAL Accounting Clerk I Total - - - - - - - - - - - - - 0.66 0.66 0.68 - 2.00 Accounting Clerk II Total - - - - - - - - - - - - - 0.33 0.33 0.34 - 1.00 Accounting Clerk III Total - - - - 0.20 - - - - - - - - 0.60 0.60 0.60 - 2.00 Accounting Supervisor Total - - - - 0.10 - - - - - - - - 0.30 0.30 0.30 - 1.00 Administrative Assistant Total - - - - - 0.10 1.00 - - - - 0.10 - 0.30 0.20 0.30 - 2.00 Animal Control Officer Total - - - - - - - 2.00 - - - - - - - - - 2.00 Building Inspector I Total - - - - - - - - 1.00 - - - - - - - - 1.00 City Clerk Total - - 0.40 - - - - - - - - - - 0.30 - 0.30 - 1.00 City Manager Total - 0.25 - - - - 0.25 - - - - - - 0.20 0.10 0.20 - 1.00 Code Enforcement Officer Total - - - - - - - - - 1.46 - - - 0.27 - 0.27 - 2.00 Communication/Records Supervisor Total - - - - - - 1.00 - - - - - - - - - - 1.00 Community Development Director Total - - - - - 0.60 - - 0.20 0.20 - - - - - - - 1.00 Community Service Officer Total - - - - - - 1.00 - - - - - - - - - - 1.00 Council Member Total 5.00 - - - - - - - - - - - - - - - - 5.00 Crime Scene Technician Total - - - - - - 1.00 - - - - - - - - - - 1.00 Deputy Public Works Director Total - - - - - - - - - - - 0.20 - 0.30 0.20 0.30 - 1.00 Executive Administrative Assistant Total - 0.90 0.10 - - - - - - - - - - - - - - 1.00 Finance Director Total - - - - 0.10 - - - - - - - - 0.30 0.30 0.30 - 1.00 Grants Administrator in Training Total - - - - - - - - - - 1.00 - - - - - - 1.00 Grants Administrator Total - - - - - - - - - - 1.00 - - - - - - 1.00 Groundskeeper Total - - - - - - - - - - - - 2.00 - - - - 2.00 Human Resources Director Total - - - 0.25 - - - - - - - - - 0.38 - 0.38 - 1.00 Police Captain Total - - - - - - 1.00 - - - - - - - - - - 1.00 Police Chief Total - - - - - - 1.00 - - - - - - - - - - 1.00 Police Corporal Total - - - - - - 1.00 - - - - - - - - - - 1.00 Police Lieutenant Total - - - - - - 2.00 - - - - - - - - - - 2.00 Police Office Technician Total - - - - - - 6.00 - - - - - - - - - - 6.00 Police Officer Total - - - - - - 10.00 - - - - - - - - - - 10.00 Police Sergeant Total - - - - - - 4.00 - - - - - - - - - - 4.00 Public Works Director Total - - - - - - - - - - - 0.20 - 0.30 0.20 0.30 - 1.00 Senior City Planner Total - - - - - 1.00 - - - - - - - - - - - 1.00 Staff Accountant Total - - - - 0.60 - - - - - - - - 0.60 0.20 0.60 - 2.00 Street Maintenance I Total - - - - - - - - - - - 2.00 - - - - - 2.00 Street Maintenance Supervisor Total - - - - - - - - - - - 0.97 0.03 - - - - 1.00 Street Sweeper Total - - - - - - - - - - - 1.00 - - - - - 1.00 Transit Driver Total - - - - - - - - - - - - - - - - 1.00 1.00 Wastewater Treatment Plant Operator I Total - - - - - - - - - - - - - 2.00 - - - 1.00 Wastewater Treatment Plant Operator III/ Supervisor Total - - - - - - - - - - - - - 1.00 - - - 1.00 Wastewater Treatment Plant Operator In Training Total - - - - - - - - - - - - - 1.00 - - - 1.00 Water Operator II Total - - - - - - - - - - - - - - - 1.00 - 1.00 Water Operator III/Supervisor Total - - - - - - - - - - - - - - - 1.00 - 1.00 Water Operator in Training Total - - - - - - - - - - - - - - - 3.00 - 3.00 GRAND TOTAL 5.00 1.15 0.50 0.25 1.00 1.70 29.25 2.00 1.20 1.66 2.00 4.47 2.03 8.84 3.09 9.87 1.00 75.00

SALARY AND BENEFITS DISTRIBUTION RECAP

POSITION
247

FUND TYPE DEPARTMENT

AUTHORIZED
FY21-22

AUTHORIZED
FY22-23

AUTHORIZED
FY23-24
General Fund
City Council
City Clerk 0.40 0.40
Executive Administrative Specialist 0.09
Administrative Assistant 0.10
Council Member 5.00 5.00 5.00
Total City Council 5.49 5.50 5.00
City Administration
Assistant City Manager 0.25
Executive Administrative Specialist 0.25
Administrative Assistant 0.90 0.90
City Manager 0.13 0.13 0.25
Human Resources Director 0.25 0.25
Deputy Public Works Director 0.30
Total City Administration 0.63 1.83 1.15
City Clerk
City Clerk 0.40
Administrative Assistant 0.10
Total City Clerk - - 0.50
Human Resources/Risk Management
Human Resources Director 0.25
Total Human Resources/Risk Management - - 0.25
Finance and Accounting
Staff Accountant 0.30 0.60 0.60
Accounting Clerk III 0.20 0.20 0.20
Finance Director 0.10 0.10 0.10
Accounting Supervisor 0.10 0.10
Finance Manager 0.10
Total Finance and Accounting 0.70 1.00 1.00
Planning
Senior City Planner 1.00 1.00 1.00
Community Development Director 0.20 0.20 0.60
Administrative Assistant 0.20 0.20 0.10
Total Planning 1.40 1.40 1.70
Public Safety
Administrative Assistant 1.00 1.00 1.00
City Manager 0.50 0.50 0.25
Community Service Officer 2.00 1.00 1.00
Police Corporal 1.00 1.00 1.00
Crime Scene Tech 1.00 1.00
Deputy Police Chief 1.00 1.00

CITY OF MCFARLAND

FULL-TIME EQUIVALENT POSITIONS
248

FUND TYPE DEPARTMENT

AUTHORIZED
FY21-22

AUTHORIZED
FY22-23

AUTHORIZED
FY23-24

CITY OF MCFARLAND

FULL-TIME EQUIVALENT POSITIONS
Police Chief 1.00 1.00
Police Captain 1.00
Police Lieutenant 2.00
Police Office Technician 4.00 4.00 4.00
Police Office Technician - Part Time 1.00 2.00
Police Officer 10.00 11.00 10.00
Police Sergeant 4.00 4.00 4.00
Communication/Records Supervisor 1.00
Senior Police Communication/Records Administrator 1.00 1.00 Total Public Safety 24.50 27.50 29.25
Animal Control
Animal Control Officer 1.00 2.00 2.00
Animal Control Officer Supervisor 1.00
Community Development Director 0.20 0.20
Total Animal Control 2.20 2.20 2.00
Building Inspection
Community Development Director 0.20 0.20 0.20
Building Inspector I 1.00 1.00 1.00
Total Building Inspection 1.20 1.20 1.20
Code Enforcement
Code Enforcement Officer 0.73 0.73 0.73
Code Enforcement Officer - Part Time 0.73 0.73
Community Development Director 0.20 0.20 0.20
Total Code Enforcement 0.93 1.66 1.66
Grants Administration
Grants Administrator 1.00 1.00 1.00
Community Development Director 0.20
Grants Administrator in Training 1.00
Total Grants Administration 1.00 1.20 2.00
Streets
Public Works Director 0.20 0.20 0.20
Street Maintenance Supervisor 0.97 0.97 0.97
Street Maintenance I 2.00 2.00 2.00
Street Sweeper 1.00 1.00 1.00
Deputy Public Works Director 0.50 0.20
Administrative Assistant 0.10 0.10 0.10
Total Streets 4.27 4.77 4.47
Total General Fund 42.32 48.26 50.18
Special Revenue Funds
Lighting Landscaping and Maintenance District
Street Maintenance Supervisor 0.03 0.03 0.03
Groundskeeper 2.00 2.00 2.00
249

FUND TYPE DEPARTMENT

AUTHORIZED
FY21-22

AUTHORIZED
FY22-23

AUTHORIZED
FY23-24

CITY OF MCFARLAND

FULL-TIME EQUIVALENT POSITIONS
Total Lighting Landscaping and Maintenance District 2.03 2.03 2.03 Total Special Revenue Funds 2.03 2.03 2.03
Enterprise Funds
Sewer
City Clerk 0.30 0.30 0.30
Executive Administrative Specialist 0.33
Staff Accountant 0.30 0.60 0.60
Assistant City Manager 0.45
Code Enforcement Officer 0.14 0.14 0.14
Code Enforcement Officer - Part Time 0.14 0.14
Accounting Clerk I 0.72 0.72 0.66
Public Works Director 0.30 0.30 0.30
Accounting Clerk III 0.60 0.60 0.60
WWTPO III/Supervisor 1.00 1.00 1.00
Wastewater Treatment Plant Operator I 1.00 1.00 2.00
Wastewater Treatment Plant Operator In Training 2.00 2.00 1.00 Accounting Clerk II 0.33 0.33 0.33
Finance Director 0.30 0.30 0.30
City Manager 0.13 0.13 0.20
Human Resources Director 0.38 0.38 0.38
Accounting Supervisor 0.30 0.30
Finance Manager 0.30
Deputy Public Works Director 0.50 0.30
Administrative Assistant 0.30 0.30 0.30
Total Sewer 8.42 9.47 8.84
Refuse
Staff Accountant 0.10 0.20 0.20
Assistant City Manager 0.15
Accounting Clerk I 0.70 0.70 0.66
Public Works Director 0.20 0.20 0.20
Accounting Clerk III 0.60 0.60 0.60
Accounting Clerk II 0.33 0.33 0.33
Finance Director 0.30 0.30 0.30
City Manager 0.13 0.13 0.10
Accounting Supervisor 0.30 0.30
Finance Manager 0.30
Deputy Public Works Director 0.10 0.20
Administrative Assistant 0.10 0.10 0.20
Total Refuse 2.76 3.11 3.09
Water
City Clerk 0.30 0.30 0.30
Executive Administrative Specialist 0.33
Staff Accountant 0.30 0.60 0.60
Water Operator In Training 1.00 3.00 3.00
Assistant City Manager 0.15
250

FUND TYPE DEPARTMENT

AUTHORIZED
FY21-22

AUTHORIZED
FY22-23

AUTHORIZED
FY23-24

CITY OF MCFARLAND

FULL-TIME EQUIVALENT POSITIONS
Code Enforcement Officer 0.14 0.14 0.14
Code Enforcement Officer - Part Time 0.14 0.14
Utility Technician 1.00
Accounting Clerk I 0.24 0.24 0.34
Public Works Director 0.30 0.30 0.30
Accounting Clerk III 0.60 0.60 0.60
Accounting Clerk II 0.34 0.34 0.34
Finance Director 0.30 0.30 0.30
City Manager 0.13 0.13 0.20
Human Resources Director 0.38 0.38 0.38
Accounting Supervisor 0.30 0.30
Finance Manager 0.30
Deputy Public Works Director 0.50 0.30
Water Supervisor 1.00 1.00 1.00
Water Operator II 1.00 1.00 1.00
Administrative Assistant 0.30 0.30 0.30
Accounting Clerk I 0.34 0.34 0.34
Total Water 8.29 10.04 9.87
Public Transportation
Transit Driver 1.00 2.00 1.00
Deputy Public Works Director 0.10
Total Public Transportation 1.00 2.10 1.00
Total Enterprise Funds 20.46 24.72 22.79
Grand Total All Funds 64.80 75.00 75.00
251

APPENDIX
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Appendix
252

BUDGET CALENDAR
The following outlines key budget tasks, dates and responsibilities in developing the 2023-24 Budget.

When Who What
March 24 Finance Distributes Operating and CIP budget instructions and worksheets
March 27-30 Finance Brief departments on budget process/worksheet preparation April 07 Departments Submit New Regular Staff Requests
April 14 Finance Distributes regular staffing, insurance and G&A costs April 21 Departments Submit budget worksheets, strategic initiatives, accomplishments and objectives, division descriptions and CIP project requests
April 21 to
April 28
Finance Review department submittals: meet with departments as needed
Prepare revenue, expenditure and changes in fund
balance/working capital projections
May 01 to
May 05
Finance Brief City Manager on revenue, expenditure and changes in fund balance projections and results of department review May 05 Departments Present any “appeals” to City Manager May 08 to
May 16
Finance
City Manager
Prepare Preliminary Budget
Review and approve Preliminary Budget
May 19 City Manager Issue 2023-24 Preliminary Budget
May 24 Council Preliminary Budget: Overview, General and Special Funds May 24 Council Preliminary Budget: Enterprise and Internal Service Funds June 22 Council Budget adoption (Regular Meeting)
253

APPROPRIATIONS LIMIT
In 1979, California voters approved Proposition 4 (Article XIII-B of the California State Constitution). Informally known as the “Gann Spending Initiative,” this provision limits the total amount of appropriations in any fiscal year from “proceeds of taxes.” Accordingly, it is essentially a limitation on revenues from taxes, rather than a direct limit on spending.

In 1980, the State Legislature added Section 9710 to the Government Code which requires that the Council of each establish, by resolution, an appropriations limit for the following year. The limit for any fiscal year is equal to the previous year’s limit, adjusted for population changes and the change in the U.S. Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided by the California Department of Finance.

The original Article XIII-B (Proposition 4) and its implementing legislation were further modified by Proposition 111 (approved by the voters in June 1990). The changes were incorporated into the 1990-91 and 1991-92 Appropriations Limits. Beginning with the 1990-91 Appropriations Limit, a city may choose annual adjustment factors. The adjustment factors include the growth in the California per capita income or the growth in the non-residential assessed valuation due to construction within the city; and the population growth within the county or the city.

The following compares the difference between McFarland’s 2022-23 Appropriations Limit and the estimated proceeds of taxes in the adopted 2022-23 Annual Budget. As reflected below, the City remains well below its Appropriations Limit for 2022-23.

McFarland Appropriations Limit
Fiscal Year
Per Capita
Change Factor
Population
Change Factor
Total
Adjustment
Appropriations
Limit
Appropriations
Subject to
Amount Under
the Limit
2014-2015 0.9977 1.0362 1.0338 11,397,301 2,191,571 9,205,730 2015-2016 1.0382 1.0254 1.0646 12,133,228 2,304,373 9,828,855 2016-2017 1.0537 1.0183 1.0730 13,018,743 2,425,038 10,593,705 2017-2018 1.0369 1.0197 1.0573 13,765,068 2,957,523 10,807,545 2018-2019 1.0367 1.0162 1.0535 14,501,424 3,155,712 11,345,712 2019-2020 1.0385 1.0160 1.0551 15,300,685 3,172,102 12,128,583 2020-2021 1.0373 1.0077 1.0453 15,993,610 2,980,227 13,013,383 2021-2022
2022-2023
2023-2024

1.0573

1.0755

1.0444

1.0418

0.9906

0.9918

1.1015

1.0654

1.0358
17,616,884 2,630,557
2,757,119

3.399,704
14,986,327
16,011,738
16,041,752
18,768,857
19,441,456
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary
ACCOUNTING: (a)-The special field concerned with the design and implementation of procedures for the accumulation and reporting of financial data. (b)- The process of identifying, measuring, and communicating financial information to permit informed judgments and decisions by users of the information.

ACCOUNTING PERIOD: Any period of time at the end of which an agency determines its financial position and results of operations.

ACCOUNTING PROCEDURES: All processes that identify, record, classify, and summarize financial information to produce reports and to provide internal controls.

ACCOUNTING SYSTEM: The total structure of records and procedures which identify, record, classify, and report information on the financial operations of an agency through its funds, balance account groups, and organizational components.

ACCOUNTS PAYABLE: A short-term liability account reflecting amounts due to others for goods and services prior to the end of the accounting period (includes amounts billed but not paid).

ACCOUNTS RECEIVABLE: An asset account reflecting amounts due from others for goods and services provided prior to the end of an accounting period (includes amounts advanced but not repaid).

ACCRUAL BASIS: The method of accounting which calls for recognizing revenue/gains and expenditures/losses in the accounting period in which the transactions occur regardless of the timing of the related cash flow. Contrast with Cash Basis.

ACCUMULATED DEPRECIATION: The amount of depreciation that has accumulated to date during the existing useful life of City assets.

ACTUAL FISCAL YEAR: Amounts represent actual expenditures and financing sources for two fiscal years prior to the Recommended Budget fiscal year.

AD VALOREM TAXES: Revenue from taxes paid on real property and personal property which is calculated based on the “value” of the property.

ADOPTED BUDGET: The official budget is a legal document that is approved by a legislative body at the start of each fiscal year.

ALLOCATION: Division or distribution of resources according to a predetermined plan.

APPORTIONMENT: Allocation of State or Federal aid, district taxes, or other moneys to cities or other governmental units.

APPROPRIATION: A legal authorization to make expenditures and incur obligations for specific purposes.

GLOSSARY
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary

GLOSSARY
ASSESSMENT: The process of making the official valuation of property for purposes of taxation.

ASSETS: A probable future economic benefit obtained or controlled by an entity as a result of past transactions or events.

AUDIT: An examination of financial statements and related documents, records, and accounts for the purpose of determining the propriety of transactions, whether transactions are recorded properly and whether statements drawn from accounts reflect an accurate picture of financial operations and financial status. Audits may also include reviews of compliance with applicable laws and regulations, economy and efficiency of operations and effectiveness in achieving program results. The general focus of the annual audit conducted on the City is usually a financial statement examination and compliance review.

AGENCY FUND: Includes the Successor Agency and McFarland Improvement Authority, which are under the authority of the Council, but are separate legal entities.

BALANCE SHEET: A basic financial statement that shows assets, liabilities, and fund balance of an entity as of a specific date.

BASIS OF BUDGETING: Basis of budgeting refers to the method used for recognizing revenues and expenditures in the budget. For the City of McFarland, the basis of budgeting is the same basis used for accounting: modified accrual.

BOND: Most often, a written promise to pay a specified sum of money, called the face value, at a specified date or dates in the future, called the maturity date(s), together will periodic interest at a specified rate.

BUDGET: A financial plan consisting of an estimate of proposed expenditures, the proposed means of financing and corresponding purpose for a given time period.

BUDGETARY CONTROL: The management of business affairs in accordance with an approved plan of estimated income and expenditures.

BUDGET EXPLANATION: A general discussion of the recommended budget as presented in writing to the City Council. The budget explanation contains a description of the principal budget items and their financial status at the time of budget development.

BUDGET FINANCIAL SCHEDULES: Provides summary and detailed information on financing sources/uses.

BUDGETARY AMENDMENT/MODIFICATION: A change in resources needed to accomplish an existing service level. This is a necessary adjustment to the current year budget already approved by the City Council.

BUDGET UNIT: The classification of expenditures and revenue into appropriately identified accounting or cost centers deemed necessary or desirable for control of financial operations.

Such units are devised at the discretion of the City.
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary

GLOSSARY
BUDGETED POSITION: A unit of measure used to standardize positions with different bases (e.g., hours, months). All items are converted to full-time equivalent positions, which are represented as budgeted positions in departmental operations. A full time equivalent represents one employee working full-time for one year.

CANCEL (OR DECREASE) RESERVES: An accounting transaction to release obligated fund balances to finance appropriations.

CAPITAL IMPROVEMENT: A permanent addition to the City assets, including purchase of land, the design and construction of buildings and facilities or major renovations of the same.

CAPITAL IMPROVEMENT PLAN (CIP): A financial plan of proposed capital improvement projects with single and multiple-year capital expenditures. Th CIP plans for five years and is updated annually.

CAPITAL OUTLAY: The acquisition of fixed assets or additions to fixed assets, including land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or equipment.

CASH: An asset account reflecting currency, checks, money orders, bank deposits, and banker’s drafts either on hand or on deposit with an official or agent designated as custodian of cash.

Any restrictions or limitations as to the use of cash must be indicated.

CASH BASIS: Method of accounting in which income and expenditures are recorded only when cash is actually received or disbursed (contrast with accrual basis).

CHART OF ACCOUNTS: A systematic list of accounts applicable to a specific entity.

CHANGE FROM BUDGET: The resulting variance when the recommended budget is compared to the adopted budget of the preceding year.

CONTRACTED SERVICES: Services rendered by personnel who are not on the payroll of the City, including all related expense covered by contract.

COST ALLOCATION: Overhead accounting provides for cost allocation of administrative and support service costs to service providing organizations. Allocation is based on different methods in unison or in combination, including expenditure budget amount, FTE employees and facility square footage. A weighting of overhead charges is further broken out for operational costs verses CIP. This service enables the City to determine the full cost of program budgeting and to recapture General Fund costs expended in contracting with outside agencies and in serving other funds of the City.

COST OF LIVING ADJUSTMENT (COLA): The COLA is commonly used to refer to general salary increases granted to employees or increases in benefit payments for recipients of public assistance to keep pace with inflation in the cost of goods and services as measured by the Consumer Price Index (CPI).
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary

GLOSSARY
CURRENT LIABILITIES: Amounts due and payable for goods and services received prior to the end of the fiscal year. Current liabilities are paid within a relatively short period of time, usually within a year.

DEBT SERVICE FUND: A fund used to account for the accumulation of resources to make payments of principal and interest on general obligation bonds and other long-term debt.

DEBT SERVICE REQUIREMENTS: The amount of money required to pay interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds.

DEFICIT: (1)-Excess of liabilities over assets. (2)- The excess of expenditures or expenses over revenues during an accounting period.

DEPARTMENTAL PROGRAM SUMMARY: Provides information such as the legal authority for the program, whether the program is mandated or discretionary, the description of the program and summary budget information reflecting the base budget.

DEPRECIATION: The decrease in value of physical assets due to use and the passage of time.

ENTERPRISE FUND: A fund used to account for those operations that are financed and run like commercial entities, where the intent is to recover the cost of providing ongoing services, primarily by user charges. An example is the Wastewater Enterprise Fund, supported financially by monthly rates and charges paid by businesses and residents.

EDUCATIONAL REVENUE AUGMENTATION FUND (ERAF): Implemented in 1992- 1993, ERAF legislation allows a portion of local property tax going to counties, cities and other local agencies to be redirected to educational agencies within that county.

ESTIMATED FISCAL YEAR: Reflects estimated expenditures and financing sources for the entire current fiscal year.

EXPENDITURE: The spending or disbursement of financial resources.

FEES: Amounts collected from or paid to individuals or groups for services or use of facilities.

FULL-TIME EQUIVALENT (FTE): The number of employees working full time. In other words, one FTE is equivalent to one employee working full time.

FINANCING SOURCES: Reflects the total resources utilized to finance expenditure needs.

FINANCING USES: Total needs requiring financing for the fiscal year, consisting of expenditure appropriations and increases to reserves.

FISCAL YEAR: A yearly accounting period, beginning on July 1 and lasting through June 30 of the next year, to which the annual operating budget applies. Fiscal years are designated by either the calendar year in which they begin and end or only in which they end. Abbreviation: FY FIXED ASSETS: Fixed assets are assets of a permanent character that have continuing value such as land, buildings, machinery, furniture, and equipment. 258
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary

GLOSSARY
FIXED COST: Fixed costs are those costs that remain relatively constant regardless of enrollment or volume of business. Examples include interest, insurance, and contributions to retirement systems.

FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program.

FUND: A separate fiscal and accounting entity with a self-balancing set of accounts recording financing sources, financing uses, assets and liabilities.

FUND BALANCE: The amount remaining at fiscal year-end representing the difference between current assets and current liabilities. In enterprise funds, this is also referred to as Net Position.

FUND BALANCE AVAILABLE: That portion of the fund balance not obligated and therefore available for financing the budgetary requirements of the Proposed Budget.

FUND SOURCES: Identifies fund(s) that will provide money for project expenditures.

FUND NUMBER: A Fund Number is a number with two digits which uniquely identifies the fund in the City’s financial system. As an example, the General Fund is 01, Special Revenue Fund 10 and Enterprise Fund is 30.

GENERAL FUND: The fund used to account for all citywide operations except those required to be accounted for in another fund.

GENERAL LEDGER: A book, software file, or other device in which accounts are kept to a degree of detail necessary to summarize the financial transactions of the City of McFarland system.

General ledger accounts may be kept for any group of items of receipts or expenditures.

GENERAL PLAN: The General Plan is a long range planning document that provides the City a framework for action and the direction in which to focus that action. General Plan Elements are areas in which the City has elected to administer and manage the delivery of services to its community.

GENERAL ACCEPTED ACCOUNTING PRINCIPLES (GAAP): GAAP is a set of uniform minimum standards and guidelines for financial accounting and reporting.

GOVERNMENTAL ACCOUNTING STANDARD BOARD (GASB): GASB is the authoritative accounting and financial reporting standard-setting body for governmental entities GRANT: A contribution by a government or other organization to support a particular function.

INTERFUND ACCOUNTS: Accounts in which transactions between funds are reflected.

INTERFUND TRANSFERS: Money that is taken from one fund and added to another fund without an expectation of repayment.

INTRABUDGET TRANSFERS: Amounts transferred from one appropriation account to another within the same fund.
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary

GLOSSARY
LAFCO: Local Agency Formation Commission.

MODIFIED ACCRUAL BASIS OF ACCOUNTING: The City's basis of accounting. Revenues are recognized when they become both measurable and available to finance expenditures.

Expenditures are generally recognized when incurred, except for self-insurance, litigation, and employee benefits, which are accounted for on a cash basis.

NET FUND OBLIGATION: The amount of the operation financed by general purpose revenues, such as property taxes, after deducting revenues generated by the operation and transfers from other funds attributable to the operation in question
OBJECT CODE: A sequence of numbers and/or letters assigned to ledger accounts for ease of reference.

OBJECTIVE: Describes in specific and measurable terms the results which a program is expected to achieve.

OPERATING BUDGET: A financial plan for the provision of direct services and support functions.

OPERATING TRANSFERS: Council-authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.

OTHER CHARGES: An object of expense that reflects costs not directly associated with the daily expenses of running an operation. Includes payments for interest and principal charges, capital lease payments, payments to other governmental agencies, and judgments and/or settlements.

PERFORMANCE INDICATOR: A performance indicator is a measurement designed by a reasoning process to determine whether or not a service objective has been met. It measures the effectiveness of achieving the objective or how well the objective has been accomplished.

PETTY CASH: A sum of money set aside for the purpose of immediate payments of small amounts for which the issuance of a formal voucher and check would be too expensive and time- consuming.

PHASE OF PROJECT: Projects progress in phases from initial planning to ultimate completion.

Possible phases are: planning, design, construction, implementation and completion. Some projects are of an ongoing nature and do not fit into a phrase.

POLICY: A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principle.

PROPOSED BUDGET: The recommendations of the City Manager for how the resources of the City should be prioritized and spent in the upcoming fiscal year. Upon submittal of the Proposed Budget by the City Manager to the City Council, public hearings are held before the City Council approves the final budget, not later than June 30.
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Preliminary Annual Operating Budget
Fiscal year 2023-2024 | Glossary

GLOSSARY
SUCCESSOR AGENCY: This fund is used to account for the activities of the former Redevelopment Agency of the City of McFarland, which was created by the City Council to prepare and carry out redevelopment plans for designated areas of the City.

REFUSE COLLECTION: Used to account for revenues and expenses related to refuse collection and disposal services.

RESERVES: Portions of fund balance set aside due to legal or contractual restrictions and not available for appropriation. The City has traditionally reserved funds for debt service and rate stabilization.

RESOLUTION: A special order of the City Council which requires less legal formality than an ordinance in terms of public notice and the number of public readings prior to approval.

REVENUE: Source of income to an operation other than debt issue proceeds, transfers from another fund, or use of reserves.

SALARIES AND EMPLOYEE BENEFITS: An object of expense reflecting the City’s costs for employee compensation. Includes salaries and wages, insurance (health, dental, life, unemployment and workers' compensation), retirement, overtime, and flexible benefit plans.

SERVICES AND SUPPLIES: An object of expense reflecting the purchase of goods and services within the year.

SPECIAL FUNDS: Used to account for proceeds of specific legally restricted revenue for and generated from activities.

SPENDING LIMITATIONS (GANN LIMIT): Article XIIIB of the California Constitution establishes a spending limitation on government agencies within California. The spending limit is a mandated calculation of how much the City is allowed to expend in one fiscal year.

Annually, local governments may increase the appropriation limit by a factor comprised of the change in population combined with the California per capita income.

USER FEES: The payment of a fee for direct receipt of a public service by benefiting from the service.

WASTEWATER FUND: This fund is used to account for all the revenues and expenses related to the city-operated sewer collection.

YEAR-END: This term means as of June 30th (the end of the fiscal year). 261