McFarland City Council
October 12, 2023

AGENDA

MCFARLAND CITY COUNCIL

MCFARLAND SUCCESSOR AGENCY

MCFARLAND PUBLIC FINANCE AUTHORITY

MCFARLAND IMPROVEMENT AUTHORITY

MCFARLAND PARKING AUTHORITY

REGULAR MEETING
CITY COUNCIL CHAMBERS October 12, 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, María T. Pérez

INVOCATION

PLEDGE OF ALLEGIANCE

APPROVE AGENDA AS TO FORM
INTERPRETATION: If you need an interpretation of your communications to the City Council into English, please contact the City Clerk Department at 661-792-3091 ext. 2135 at least 48 hours prior to the meeting.

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
None
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

1. Community Development Director, Paul Saldaña – Quarterly Update 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.

2. Approval of the Expense Report in the Amount of $764,800.92 from 09/20/2023 to 10/03/2023.

3. Approval of the Payroll Report in the Amount of $304,316.72 for the month of September 2023.

4. Approval of August 24, 2023 Regular Meeting Minutes.

5. Approval of August 25, 2023 Special Meeting Minutes.

6. Approval of the September 28, 2023 Special Closed Session Meeting Minutes.

7. Approval of the September 28, 2023 Special Open Session Meeting Minutes.

8. Approval of the September 28, 2023 Regular Meeting Minutes.

PUBLIC HEARINGS

9. Second Reading and Adoption of Ordinance No.0011-2023 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING MCFARLAND MUNICIPAL CODE CHAPTERS 1.08.010 RELATED TO POSTINGS.
• Staff Report: City Manager, Kenny Williams
a. Open Public Hearing and Receive Public Testimony:
b. Motion to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Adopt Ordinance No.0011-2023 AN ORDINANCE OF THE CITY OF

MCFARLAND AMENDING MCFARLAND MUNICIPAL CODE CHAPTERS

1.08.010 RELATED TO POSTINGS.
c. Direct Staff to Post Within fifteen days of its Passage in designated Posting Locations.

10. Introduction and First Reading of Ordinance No.0012-2023 AN ORDINANCE OF THE CITY OF MCFARLAND UPDATING TITLE 8 AND TITLE 10 OF THE MUNICIPAL CODE. • Staff Report: Community Development Director, Paul Saldaña a. Open Public Hearing and Receive Public Testimony:
b. Motion to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Introduce Ordinance No.0012-2023 AN ORDINANCE OF THE CITY OF MCFARLAND UPDATING TITLE 8 AND TITLE 10 OF THE MUNICIPAL CODE. c. Direct Staff to Schedule Second Reading and Adoption.

ADMINISTRATIVE AGENDA

11. Report, Discuss, and Possible Approval of Resolution No. 2023- 0125 A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF MCFARLAND AUTHORIZING AGREEMENTS FOR BUILDING INSPECTION AND PLAN CHECK SERVICES.

12. Report, Discuss, and Possible Approval of Resolution No. 2023- 0127 A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF MCFARLAND ACCEPTING THE WATER,

SEWER, AND SOLID WASTE UTILITY RATE STUDY REPORTS, APPROVING THE

PROPOSED FIVE-YEAR RATE SCHEDULES INCLUDED IN THE UTILITY RATE STUDIES EFFECTIVE JANUARY 1, 2024, SETTING A PUBLIC HEARING DATE OF DECEMBER 14, 2023, FOR ADOPTION OF PROPOSED RATES AND AUTHORIZING THE

MAILING OF PUBLIC HEARING NOTICES TO PROPERTY OWNERS AND UTILITY CUSTOMERS.

13. Report, Discuss, and Approve resolution number 2023- 0128 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING FUNDS FROM THE CITYS ENTERPRISE FUND (WATER) TO REHABILITATE THE BROWNING WELL.

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
None

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on October 9, 2023. __________________________
Francisca Alvarado, City Clerk
__________________________
Kenny Williams, City Manager
Next Meeting: October 23, 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. 10/5/2023 9:53:03 AM Page 1 of 17
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 9/20/2023 - 10/3/2023
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: AJEXAC - A.J. Excavation Inc.

A.J. Excavation Inc. INV 22- 150-03 09/20/2023 INV 22-150-03 5% Rentention 25-000-52960-8490-1 4,019.75 A.J. Excavation Inc. INV0024912 09/20/2023 Davis & Hail Lane Reconstruct… 25-000-52960-8490-1 21,705.29 A.J. Excavation Inc. INV0024913 09/20/2023 Davis & Hail Lane Reconstruct… 25-000-52960-8490-1 13,572.60 Vendor AJEXAC - A.J. Excavation Inc. Total: 39,297.64
Vendor: Advance Concrete - Advance Concrete
Advance Concrete INV 2023-0692 09/27/2023 INV 2023-0692 Project #8290 25-000-52960-8290-1 110,791.59 Vendor Advance Concrete - Advance Concrete Total: 110,791.59 Vendor: Advanced Data Storag - Advanced Data Storage, Inc.

Advanced Data Storage, Inc. INV 0170894 09/19/2023 INV 0170894 Service Control 9…01-150-52200-0000-1 41.40 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 41.40 Vendor: AEP California - AEP California LLC
AEP California LLC INV0031047 09/27/2023 INV0031047 - 2022 Patrol 1 (o…01-150-52940-0000-1 25,683.19 AEP California LLC INV0031076 09/27/2023 INV0031076 - 2022 Patrol 2 (o…01-150-52940-0000-1 25,683.19 AEP California LLC INV0031162 09/27/2023 INV0031162 - 2022 Patrol 3 (o…01-150-52940-0000-1 25,683.19 AEP California LLC INV0031170 09/27/2023 INV0031170 - 2022 Patrol 4 (o…26-110-53100-8550-1 25,683.19 AEP California LLC INV0031211 09/27/2023 INV0031211 - 2022 Patrol 5 (o…01-150-52940-0000-1 165.50 AEP California LLC INV0031211 09/27/2023 INV0031211 - 2022 Patrol 5 (o…26-110-53100-8550-1 25,517.69 Vendor AEP California - AEP California LLC Total: 128,415.95 Vendor: American Fidelity - American Fidelity
American Fidelity INV0024852 09/21/2023 American Fidelity Accident 1 01-22800-0000-1 27.64 American Fidelity INV0024853 09/21/2023 Life 1 01-22900-0000-1 9.81 American Fidelity INV0024854 09/21/2023 American Fidelity - Disability I…01-22700-0000-1 148.58 American Fidelity INV0024855 09/21/2023 Life 1 01-22900-0000-1 36.41 American Fidelity INV0024856 09/21/2023 Life 2 01-22900-0000-1 24.00 American Fidelity INV0024865 09/21/2023 Cancer 1 American Fidelity 01-22950-0000-1 13.53 American Fidelity INV0024877 09/21/2023 American Fidelity Accident 2* …30-22800-0000-1 27.45 American Fidelity INV0024877 09/21/2023 American Fidelity Accident 2* …34-22800-0000-1 15.41 American Fidelity INV0024878 09/21/2023 Life 1 34-22900-0000-1 9.81 American Fidelity INV0024879 09/21/2023 American Fidelity - Disability I…01-22700-0000-1 30.82 American Fidelity INV0024879 09/21/2023 American Fidelity - Disability I…30-22700-0000-1 43.44 American Fidelity INV0024879 09/21/2023 American Fidelity - Disability I…31-22700-0000-1 15.25 American Fidelity INV0024879 09/21/2023 American Fidelity - Disability I…32-22700-0000-1 52.86 American Fidelity INV0024879 09/21/2023 American Fidelity - Disability I…34-22700-0000-1 30.76 American Fidelity INV0024880 09/21/2023 Health FSA 01-22600-0000-1 60.58 American Fidelity INV0024880 09/21/2023 Health FSA 30-22600-0000-1 83.10 American Fidelity INV0024880 09/21/2023 Health FSA 31-22600-0000-1 50.21 American Fidelity INV0024880 09/21/2023 Health FSA 32-22600-0000-1 108.02 American Fidelity INV0024881 09/21/2023 Life 1 01-22900-0000-1 28.02 American Fidelity INV0024881 09/21/2023 Life 1 30-22900-0000-1 44.09 American Fidelity INV0024881 09/21/2023 Life 1 31-22900-0000-1 12.24 American Fidelity INV0024881 09/21/2023 Life 1 32-22900-0000-1 26.97 American Fidelity INV0024881 09/21/2023 Life 1 34-22900-0000-1 34.33 American Fidelity INV0024882 09/21/2023 Life 2 34-22900-0000-1 13.85 American Fidelity INV0024902 09/21/2023 Cancer 1 American Fidelity 34-22950-0000-1 8.12 American Fidelity INV0024903 09/21/2023 Cancer 1 American Fidelity 01-22950-0000-1 0.89 American Fidelity INV0024903 09/21/2023 Cancer 1 American Fidelity 30-22950-0000-1 2.62 American Fidelity INV0024903 09/21/2023 Cancer 1 American Fidelity 31-22950-0000-1 2.62 American Fidelity INV0024903 09/21/2023 Cancer 1 American Fidelity 32-22950-0000-1 2.58 American Fidelity INV0024904 09/21/2023 Cancer 2* - American Fidelity … 34-22950-0000-1 16.65 Vendor American Fidelity - American Fidelity Total: 980.66 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 2 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: American Office Solu - American Office Solutions, LLC American Office Solutions, LLC INV 21304 09/19/2023 INV 21304 Prorated Coverage …01-310-52200-0000-1 107.20 Vendor American Office Solu - American Office Solutions, LLC Total: 107.20 Vendor: At&t Mobility - At&t Mobility
At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-105-57800-0000-1 20.21 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-110-57800-0000-1 27.64 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-115-57800-0000-1 59.78 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-140-57800-0000-1 11.67 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-155-57800-0000-1 11.67 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-160-57800-0000-1 11.67 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-165-57800-0000-1 62.21 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…01-175-57800-0000-1 11.67 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…30-500-57800-0000-1 141.67 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…31-505-57800-0000-1 19.92 At&t Mobility 287237972024x09112023 09/27/2023 AT&T Sept 2023 Monthly Adm…32-510-57800-0000-1 141.70 At&t Mobility 287304246558X08102023 09/27/2023 AT&T Aug. 2023 Monthly PW … 01-180-57800-0000-1 89.86 At&t Mobility 287304246558X08102023 09/27/2023 AT&T Aug. 2023 Monthly PW … 30-500-57800-0000-1 94.89 At&t Mobility 287304246558X08102023 09/27/2023 AT&T Aug. 2023 Monthly PW … 32-510-57800-0000-1 90.85 At&t Mobility 287304246558X08102023 09/27/2023 AT&T Aug. 2023 Monthly PW … 34-520-57800-0000-1 44.93 At&t Mobility 287304246558X09102023 09/27/2023 AT&T Sept. 2023 Monthly PW… 01-180-57800-0000-1 89.86 At&t Mobility 287304246558X09102023 09/27/2023 AT&T Sept. 2023 Monthly PW… 30-500-57800-0000-1 94.89 At&t Mobility 287304246558X09102023 09/27/2023 AT&T Sept. 2023 Monthly PW… 32-510-57800-0000-1 88.66 At&t Mobility 287304246558X09102023 09/27/2023 AT&T Sept. 2023 Monthly PW… 34-520-57800-0000-1 44.93 Vendor At&t Mobility - At&t Mobility Total: 1,158.68
Vendor: Auto Zone - Auto Zone
Auto Zone INV 6270726154 09/19/2023 INV 6270726154 Oil and Filter 01-180-56600-0000-1 77.25 Vendor Auto Zone - Auto Zone Total: 77.25
Vendor: Best Digital Solutio - Best Digital Solutions, LLC Best Digital Solutions, LLC INV 1187 09/27/2023 INV September 2023 Contract… 30-500-52200-0000-1 229.34 Best Digital Solutions, LLC INV 1187 09/27/2023 INV 1187 September 2023 Pos…30-500-55600-0000-1 598.01 Best Digital Solutions, LLC INV 1187 09/27/2023 INV September 2023 Contract… 31-505-52200-0000-1 229.34 Best Digital Solutions, LLC INV 1187 09/27/2023 INV 1187 September 2023 Pos…31-505-55600-0000-1 598.01 Best Digital Solutions, LLC INV 1187 09/27/2023 INV September 2023 Contract… 32-510-52200-0000-1 230.03 Best Digital Solutions, LLC INV 1187 09/27/2023 INV 1187 September 2023 Pos…32-510-55600-0000-1 599.82 Best Digital Solutions, LLC INV 1201 09/27/2023 INV 1201 Contract Services 32-510-52200-0000-1 930.42 Best Digital Solutions, LLC INV 1201 09/27/2023 INV 1201 Postage & Handling 32-510-55600-0000-1 1,913.33 Vendor Best Digital Solutio - Best Digital Solutions, LLC Total: 5,328.30 Vendor: BHT Engineering, Inc - BHT Engineering, Inc.

BHT Engineering, Inc. INV 23-231 09/27/2023 INV 23-231 Transit Station @ I…34-520-52910-8410-1 8,310.00 BHT Engineering, Inc. INV 23-232 09/27/2023 INV 23-232 Ebell ST. Woodruff…25-000-52960-2303-1 747.50 BHT Engineering, Inc. INV 23-233 09/27/2023 INV 23-233 Wiley St Sherwood…25-000-52960-2304-1 355.00 BHT Engineering, Inc. INV 23-234 09/27/2023 INV 23-234 San JuanSt. Sher… 25-000-52960-2305-1 307.50 BHT Engineering, Inc. INV 23-236 09/27/2023 INV 23-236 New C&G at Kern … 25-000-52960-8280-1 472.50 BHT Engineering, Inc. INV 23-237 09/27/2023 INV 23-237 General Engineeri…25-000-52960-2404-1 1,192.50 BHT Engineering, Inc. INV 23-238 09/27/2023 INV 23-238 RSTP W Perkins & …25-000-52960-8280-1 8,630.00 BHT Engineering, Inc. INV 23-239 09/27/2023 INV 23-239 2023 RSTP Call for… 01-175-56000-0000-1 2,088.50 BHT Engineering, Inc. INV 23-265 09/27/2023 INV 23-265 HSIP Cycle 10- Var… 25-000-52960-8280-1 222.50 BHT Engineering, Inc. Inv No 23-241 09/27/2023 Inv No 23-241 - LLA 23-01 01-140-56000-0000-1 1,517.50 BHT Engineering, Inc. Inv No 23-320 09/27/2023 Inv No 23-320 - PM 23-01 01-140-56000-0000-1 1,448.75 BHT Engineering, Inc. Inv No23-266 09/27/2023 Inv No23-266 - Tract 7393 Pha…01-140-56000-8472-1 2,075.00 Vendor BHT Engineering, Inc - BHT Engineering, Inc. Total: 27,367.25 Vendor: Brenntag - Brenntag Pacific Inc.

Brenntag Pacific Inc. INV BPI373486 09/20/2023 INV BPI373486 L A Chemchlor… 32-510-57400-0000-1 2,492.13 Brenntag Pacific Inc. INV BPI373487 09/20/2023 INV BPI373487 L A Chemchlor… 32-510-57400-0000-1 1,512.22 Vendor Brenntag - Brenntag Pacific Inc. Total: 4,004.35 Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES INV AG21307 09/19/2023 INV AG21307 Water/Soil Anal… 30-500-58200-0000-1 730.00 BSK ASSOCIATES INV AG21309 09/19/2023 INV AG21309 Water/Soil Anal… 30-500-58200-0000-1 855.00 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 3 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount BSK ASSOCIATES INV AG21922 09/20/2023 INV AG21922 BOD TDS TSS 30-500-58200-0000-1 275.00 BSK ASSOCIATES INV AG21950 09/20/2023 INV AG21950 Quanti-Tray 51 … 30-500-58200-0000-1 310.00 BSK ASSOCIATES INV AG21961 09/20/2023 INV AG21961 BOD TDS TSS 30-500-58200-0000-1 35.00 BSK ASSOCIATES INV AG21962 09/20/2023 INV AG21962 Quanti-Tray 51 … 30-500-58200-0000-1 190.00 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 2,395.00
Vendor: CALCLEAN - Cal Clean LLC
Cal Clean LLC INV 0000183 09/27/2023 INV 0000183 Cal Clean Service…01-190-52200-0000-1 400.00 Cal Clean LLC INV 0000184 09/27/2023 INV 0000184 Cal Clean City Co…01-190-52200-0000-1 280.00 Vendor CALCLEAN - Cal Clean LLC Total: 680.00
Vendor: CA DCSS - California Dept of Child Support Services California Dept of Child Suppo…INV0024901 09/21/2023 CA Dept Child Support Services 32-22350-0000-1 521.53 Vendor CA DCSS - California Dept of Child Support Services Total: 521.53 Vendor: Cannon - Cannon Corporation
Cannon Corporation INV 85837 09/19/2023 INV 85837 Tract 7394 Sewer &…30-500-52200-0000-1 415.50 Cannon Corporation INV 85838 09/19/2023 INV 85838 Sewer System Man…30-500-52200-0000-1 962.50 Cannon Corporation INV 85839 09/19/2023 INV 85839 State Revolving Fu… 30-500-52200-0000-1 268.25 Vendor Cannon - Cannon Corporation Total: 1,646.25
Vendor: Nun-100 - Catalina Nunez
Catalina Nunez INV0024935 09/27/2023 Maria's Pizza -Lunch for Counc…01-105-57100-0000-1 49.31 Vendor Nun-100 - Catalina Nunez Total: 49.31
Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 INV 4167178860 09/19/2023 INV 4167178860 Cintas 01-180-51800-0000-1 95.66 Cintas Corporation No.3 INV 4167178860 09/19/2023 INV 4167178860 Cintas 20-200-51800-0000-1 11.47 Cintas Corporation No.3 INV 4167178860 09/19/2023 INV 4167178860 Cintas 30-500-51800-0000-1 55.17 Cintas Corporation No.3 INV 4167178860 09/19/2023 INV 4167178860 Cintas 32-510-51800-0000-1 52.13 Cintas Corporation No.3 INV 416789989 09/20/2023 INV 416789989 Cintas 01-180-51800-0000-1 98.64 Cintas Corporation No.3 INV 416789989 09/20/2023 INV 416789989 Cintas 20-200-51800-0000-1 10.72 Cintas Corporation No.3 INV 416789989 09/20/2023 INV 416789989 Cintas 30-500-51800-0000-1 53.61 Cintas Corporation No.3 INV 416789989 09/20/2023 INV 416789989 Cintas 32-510-51800-0000-1 51.46 Cintas Corporation No.3 Inv. 5167171027 09/27/2023 Inv. 5167171027 - AED PD 01-150-56000-2319-1 105.62 Cintas Corporation No.3 Inv. 5170672453 09/27/2023 Inv. 5170672453 - AED PD 01-150-56000-2319-1 105.62 Cintas Corporation No.3 Inv. 5174906054 09/27/2023 Inv. 5174906054 - AED PD 01-150-56000-2319-1 105.62 Vendor Cintas - Cintas Corporation No.3 Total: 745.72
Vendor: CSJVRMA - CSJVRMA
CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-105-54400-0000-1 -0.01 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-110-54400-0000-1 -0.08 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-111-54400-0000-1 -0.02 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-112-54400-0000-1 -0.02 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-115-54400-0000-1 -0.05 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-140-54400-0000-1 -0.12 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-150-54400-0000-1 -2.99 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-155-54400-0000-1 -0.09 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-160-54400-0000-1 -0.11 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-165-54400-0000-1 -0.09 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-175-54400-0000-1 -0.04 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-180-54400-0000-1 -0.35 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 30-500-54400-0000-1 -0.84 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 31-505-54400-0000-1 -0.24 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 32-510-54400-0000-1 -0.91 CSJVRMA CM-RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 34-520-54400-0000-1 -0.04 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-105-54400-0000-1 75.45 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-110-54400-0000-1 704.20 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-111-54400-0000-1 191.14 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-112-54400-0000-1 140.84 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-115-54400-0000-1 432.58 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-140-54400-0000-1 1,046.24 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-150-54400-0000-1 24,933.71 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-155-54400-0000-1 719.29 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 4 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-160-54400-0000-1 895.34 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-165-54400-0000-1 729.35 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-175-54400-0000-1 357.13 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 01-180-54400-0000-1 2,952.61 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 30-500-54400-0000-1 7,072.18 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 31-505-54400-0000-1 2,012.00 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 32-510-54400-0000-1 7,660.69 CSJVRMA INV RMA2024-0111 09/20/2023 CSJVRMA 2023/2024 2nd Qtr … 34-520-54400-0000-1 377.25 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-105-50600-0000-1 99.47 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-110-50600-0000-1 915.11 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-111-50600-0000-1 251.99 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-112-50600-0000-1 185.67 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-115-50600-0000-1 563.65 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-140-50600-0000-1 1,372.66 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-150-50600-0000-1 32,559.19 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-155-50600-0000-1 941.63 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-160-50600-0000-1 1,173.72 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-165-50600-0000-1 948.26 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-175-50600-0000-1 464.18 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 01-180-50600-0000-1 3,859.36 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 20-200-50600-0000-1 623.33 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 30-500-50600-0000-1 9,230.63 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 31-505-50600-0000-1 2,625.96 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 32-510-50600-0000-1 10,006.48 CSJVRMA RMA 2023/2024 09/20/2023 CSJVRMA 2024-0111 Workers… 34-520-50600-0000-1 490.71 Vendor CSJVRMA - CSJVRMA Total: 116,606.00
Vendor: D/B/A USABLUEBOOK - D/B/A USABLUEBOOK
D/B/A USABLUEBOOK INV 00123325 09/19/2023 INV 00123325Vac- Tapes for 8…32-510-57400-0000-1 389.65 Vendor D/B/A USABLUEBOOK - D/B/A USABLUEBOOK Total: 389.65 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… INV 80989444 09/27/2023 INV 80989444 9/23/23 Contra…01-150-52200-0000-1 150.47 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 150.47 Vendor: Dee Jaspar - Dee Jaspar & Associates, Inc
Dee Jaspar & Associates, Inc INV 23-00834 09/19/2023 INV 23-00834 Professional Ser…32-510-56000-0000-1 3,175.75 Dee Jaspar & Associates, Inc Inv No 23-00833 09/27/2023 Inv No 23-00833 - Tract 7393 01-140-56000-8472-1 2,440.00 Vendor Dee Jaspar - Dee Jaspar & Associates, Inc Total: 5,615.75 Vendor: Delano Veterinary - Delano Veterinary
Delano Veterinary Inv. 87383 09/27/2023 Inv. 87383 - Animal Care (Vacc…01-155-51150-0000-1 24.08 Delano Veterinary Inv. 90504 09/27/2023 Inv. 90504 - Animal Care (E) 01-155-51150-0000-1 69.86 Delano Veterinary Inv. 91048 09/27/2023 Inv. 91048 - Animal Care (Exa… 01-155-51150-0000-1 76.22 Vendor Delano Veterinary - Delano Veterinary Total: 170.16 Vendor: Douglas Environmenta - Douglas Keith Brown
Douglas Keith Brown Inv No 2339 09/27/2023 Inv No 2339 - SJ Renewables J… 01-140-56000-8224-1 23,365.32 Douglas Keith Brown Inv No 2355 09/27/2023 Inv No 2355 - SJ Renewables … 01-140-56000-8224-1 16,788.20 Vendor Douglas Environmenta - Douglas Keith Brown Total: 40,153.52 Vendor: dynamic planning - Dynamic Planning LLC
Dynamic Planning LLC INV 2023067-0003 09/27/2023 INV 2023067-0003 Hazard Mit…01-140-56000-2317-1 8,993.00 Dynamic Planning LLC INV 2023067-0007 09/27/2023 INV 2023067-0007 Hazard Mit…01-140-56000-2317-1 4,847.95 Vendor dynamic planning - Dynamic Planning LLC Total: 13,840.95 Vendor: EDD - EDD
EDD INV0024845 09/21/2023 SDI - State Disability Insurance 01-22200-0000-1 9.19 EDD INV0024845 09/21/2023 SDI - State Disability Insurance 20-22200-0000-1 0.28 EDD INV0024869 09/21/2023 State Income Tax Withholding 01-22200-0000-1 2,446.04 EDD INV0024869 09/21/2023 State Income Tax Withholding 30-22200-0000-1 5.45 EDD INV0024869 09/21/2023 State Income Tax Withholding 32-22200-0000-1 5.44 EDD INV0024870 09/21/2023 SDI - State Disability Insurance 01-22200-0000-1 619.22 EDD INV0024870 09/21/2023 SDI - State Disability Insurance 30-22200-0000-1 2.05 EDD INV0024870 09/21/2023 SDI - State Disability Insurance 32-22200-0000-1 2.06 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 5 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount EDD INV0024871 09/21/2023 State Unemployment Insuran… 01-22250-0000-1 228.29 EDD INV0024872 09/21/2023 Employment Training Tax 01-22275-0000-1 5.70 EDD INV0024907 09/21/2023 State Income Tax Withholding 01-22200-0000-1 863.83 EDD INV0024907 09/21/2023 State Income Tax Withholding 20-22200-0000-1 2.05 EDD INV0024907 09/21/2023 State Income Tax Withholding 30-22200-0000-1 473.55 EDD INV0024907 09/21/2023 State Income Tax Withholding 31-22200-0000-1 211.05 EDD INV0024907 09/21/2023 State Income Tax Withholding 32-22200-0000-1 411.60 EDD INV0024908 09/21/2023 SDI - State Disability Insurance 01-22200-0000-1 285.86 EDD INV0024908 09/21/2023 SDI - State Disability Insurance 20-22200-0000-1 13.51 EDD INV0024908 09/21/2023 SDI - State Disability Insurance 30-22200-0000-1 166.82 EDD INV0024908 09/21/2023 SDI - State Disability Insurance 31-22200-0000-1 66.10 EDD INV0024908 09/21/2023 SDI - State Disability Insurance 32-22200-0000-1 199.57 EDD INV0024908 09/21/2023 SDI - State Disability Insurance 34-22200-0000-1 4.52 EDD INV0024909 09/21/2023 State Unemployment Insuran… 01-22250-0000-1 116.53 EDD INV0024909 09/21/2023 State Unemployment Insuran… 30-22250-0000-1 17.25 EDD INV0024909 09/21/2023 State Unemployment Insuran… 32-22250-0000-1 142.86 EDD INV0024910 09/21/2023 Employment Training Tax 01-22275-0000-1 2.91 EDD INV0024910 09/21/2023 Employment Training Tax 30-22275-0000-1 0.43 EDD INV0024910 09/21/2023 Employment Training Tax 32-22275-0000-1 3.57 Vendor EDD - EDD Total: 6,305.73
Vendor: Edison - Edison
Edison INV0024933 09/27/2023 700539630040 01-180-58100-0000-1 1,593.45 Edison INV0024933 09/27/2023 700669486061 01-180-58100-0000-1 518.82 Edison INV0024933 09/27/2023 700457158822 01-180-58100-0000-1 423.26 Edison INV0024933 09/27/2023 700599695773 01-180-58100-0000-1 139.55 Edison INV0024933 09/27/2023 700326486684 01-180-58100-0000-1 82.22 Edison INV0024933 09/27/2023 700091551977 01-180-58100-0000-1 13.57 Edison INV0024933 09/27/2023 700494850594 30-500-58000-0000-1 99.19 Edison INV0024933 09/27/2023 700468456995 32-510-58000-0000-1 20,914.51 Vendor Edison - Edison Total: 23,784.57
Vendor: Electric Motor Works - Electric Motor Works
Electric Motor Works INV 111898 09/27/2023 INV 111898 Sulzer, Disassemb…30-500-56410-0000-1 2,391.52 Vendor Electric Motor Works - Electric Motor Works Total: 2,391.52 Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0024843 09/21/2023 Federal Income Tax Withholdi… 01-22050-0000-1 71.46 Electronic Federal Tax Paymen…INV0024843 09/21/2023 Federal Income Tax Withholdi… 20-22050-0000-1 2.21 Electronic Federal Tax Paymen…INV0024844 09/21/2023 Social Security 01-22100-0000-1 126.50 Electronic Federal Tax Paymen…INV0024844 09/21/2023 Social Security 20-22100-0000-1 3.92 Electronic Federal Tax Paymen…INV0024846 09/21/2023 Medicare 01-22150-0000-1 29.58 Electronic Federal Tax Paymen…INV0024846 09/21/2023 Medicare 20-22150-0000-1 0.92 Electronic Federal Tax Paymen…INV0024867 09/21/2023 Federal Income Tax Withholdi… 01-22050-0000-1 5,858.70 Electronic Federal Tax Paymen…INV0024867 09/21/2023 Federal Income Tax Withholdi… 30-22050-0000-1 17.24 Electronic Federal Tax Paymen…INV0024867 09/21/2023 Federal Income Tax Withholdi… 32-22050-0000-1 17.24 Electronic Federal Tax Paymen…INV0024868 09/21/2023 Social Security 01-22100-0000-1 8,531.26 Electronic Federal Tax Paymen…INV0024868 09/21/2023 Social Security 30-22100-0000-1 28.28 Electronic Federal Tax Paymen…INV0024868 09/21/2023 Social Security 32-22100-0000-1 28.32 Electronic Federal Tax Paymen…INV0024873 09/21/2023 Medicare 01-22150-0000-1 1,995.22 Electronic Federal Tax Paymen…INV0024873 09/21/2023 Medicare 30-22150-0000-1 6.62 Electronic Federal Tax Paymen…INV0024873 09/21/2023 Medicare 32-22150-0000-1 6.62 Electronic Federal Tax Paymen…INV0024905 09/21/2023 Federal Income Tax Withholdi… 01-22050-0000-1 2,195.71 Electronic Federal Tax Paymen…INV0024905 09/21/2023 Federal Income Tax Withholdi… 20-22050-0000-1 7.52 Electronic Federal Tax Paymen…INV0024905 09/21/2023 Federal Income Tax Withholdi… 30-22050-0000-1 1,041.99 Electronic Federal Tax Paymen…INV0024905 09/21/2023 Federal Income Tax Withholdi… 31-22050-0000-1 403.07 Electronic Federal Tax Paymen…INV0024905 09/21/2023 Federal Income Tax Withholdi… 32-22050-0000-1 834.44 Electronic Federal Tax Paymen…INV0024906 09/21/2023 Social Security 01-22100-0000-1 3,938.64 Electronic Federal Tax Paymen…INV0024906 09/21/2023 Social Security 20-22100-0000-1 186.22 Electronic Federal Tax Paymen…INV0024906 09/21/2023 Social Security 30-22100-0000-1 2,298.20 Electronic Federal Tax Paymen…INV0024906 09/21/2023 Social Security 31-22100-0000-1 910.36 Electronic Federal Tax Paymen…INV0024906 09/21/2023 Social Security 32-22100-0000-1 2,749.92 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 6 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Electronic Federal Tax Paymen…INV0024906 09/21/2023 Social Security 34-22100-0000-1 62.34 Electronic Federal Tax Paymen…INV0024911 09/21/2023 Medicare 01-22150-0000-1 921.18 Electronic Federal Tax Paymen…INV0024911 09/21/2023 Medicare 20-22150-0000-1 43.56 Electronic Federal Tax Paymen…INV0024911 09/21/2023 Medicare 30-22150-0000-1 537.54 Electronic Federal Tax Paymen…INV0024911 09/21/2023 Medicare 31-22150-0000-1 212.88 Electronic Federal Tax Paymen…INV0024911 09/21/2023 Medicare 32-22150-0000-1 643.02 Electronic Federal Tax Paymen…INV0024911 09/21/2023 Medicare 34-22150-0000-1 14.58 Vendor EFTPS - Electronic Federal Tax Payment System Total: 33,725.26 Vendor: EWING - Ewing Irrigation Products Inc.

Ewing Irrigation Products Inc. INV 20287302 09/19/2023 INV 20287302 Hunter Pro 20-200-57400-0000-1 243.00 Vendor EWING - Ewing Irrigation Products Inc. Total: 243.00 Vendor: ALV100 - Francisca Alvarado
Francisca Alvarado INV0024943 09/27/2023 Milage reimbursement -posti… 01-111-54000-0000-1 54.95 Vendor ALV100 - Francisca Alvarado Total: 54.95
Vendor: Frontier - Frontier California Inc.

Frontier California Inc. 66179234370317155 09/27/2023 Frontier Sept 23 6617923437… 01-185-57800-0000-1 97.81 Vendor Frontier - Frontier California Inc. Total: 97.81 Vendor: Grainger - Grainger
Grainger INV 800597122 09/19/2023 INV 800597122 Pipe Wrench, … 01-180-57400-0000-1 79.75 Grainger INV 9801924995 09/19/2023 INV 9801924995 Exposed Ma… 01-180-57400-0000-1 209.41 Grainger INV 9801924995 09/19/2023 INV 9801924995 Exposed Ma… 32-510-57400-0000-1 209.41 Vendor Grainger - Grainger Total: 498.57
Vendor: Granite Auto Parts I - Granite Auto Parts Inc
Granite Auto Parts Inc INV 833375 09/19/2023 INV 833375 Extractor Kit 30-500-57400-0000-1 20.56 Granite Auto Parts Inc INV 833387 09/19/2023 INV 833387 Plug 30-500-57400-0000-1 112.44 Granite Auto Parts Inc INV 833489 09/19/2023 INV 833489 Hose Clamp O-Rin…32-510-57400-0000-1 288.96 Granite Auto Parts Inc INV 833516 09/19/2023 INV 833516 Ball Valve 32-510-57400-0000-1 14.06 Granite Auto Parts Inc INV 833592 09/19/2023 INV 833592 Screwdriver Set, O…32-510-57400-0000-1 133.88 Granite Auto Parts Inc INV 833593 09/19/2023 INV 833593 Trimmer Line 20-200-57400-0000-1 25.97 Granite Auto Parts Inc INV 833608 09/19/2023 INV 833608 Gloves 01-180-57400-0000-1 58.42 Granite Auto Parts Inc INV 833646 09/19/2023 INV 833646 Batteries 20-200-57400-0000-1 28.71 Granite Auto Parts Inc INV 833716 09/19/2023 INV 833716 Repair Kit 32-510-57400-0000-1 197.98 Granite Auto Parts Inc INV 833773 09/19/2023 INV 833773 Meguiars, Absorb… 30-500-56410-0000-1 58.79 Granite Auto Parts Inc INV 833791 09/19/2023 INV 833791 Hacksaw Power B… 01-180-57400-0000-1 49.50 Granite Auto Parts Inc INV 833854 09/19/2023 INV 833854 Electric Tape Cold… 01-180-57400-0000-1 18.68 Granite Auto Parts Inc INV 833908 09/19/2023 INV 833908 1/4DR T-10H TP S… 32-510-57400-0000-1 9.73 Granite Auto Parts Inc INV 834124 09/19/2023 INV 834124 Chain Loop File B… 20-200-57400-0000-1 229.41 Granite Auto Parts Inc INV 834184 09/19/2023 INV 834184 Fuse Holder 01-180-56600-0000-1 7.77 Granite Auto Parts Inc INV 834255 09/19/2023 INV 834255 Cable Wire, Rope …30-500-56410-0000-1 208.94 Granite Auto Parts Inc INV 834279 09/19/2023 INV 834279 Wire Rope and Th…30-500-56410-0000-1 118.87 Granite Auto Parts Inc INV 834336 09/19/2023 INV 834336 Screws, Washer, … 01-180-56600-0000-1 4.83 Granite Auto Parts Inc INV 834465 09/19/2023 INV 834465 Knife Duct Tape 30-500-57400-0000-1 59.92 Granite Auto Parts Inc INV 834531 09/19/2023 INV 834531 Shop Carpet Headl…01-180-57400-0000-1 19.80 Granite Auto Parts Inc INV 834532 09/19/2023 INV 834532 Autocut 25-2 Bulk…20-200-57400-0000-1 103.88 Granite Auto Parts Inc INV 835124 09/19/2023 INV 835124 16ft Tape Measur… 32-510-57400-0000-1 15.41 Granite Auto Parts Inc INV 834988 09/27/2023 INV 834988 Tubing Wire Fuse… 30-500-56410-0000-1 83.90 Granite Auto Parts Inc INV 835225 09/27/2023 INV 835225 NAPA QT SA 32-510-57400-0000-1 6.54 Granite Auto Parts Inc INV 835229 09/27/2023 INV 835229 Warranty Water … 32-510-57400-0000-1 393.84 Granite Auto Parts Inc INV 835408 09/27/2023 INV 835408 Oil Filters and Su… 01-180-57400-0000-1 182.93 Vendor Granite Auto Parts I - Granite Auto Parts Inc Total: 2,453.72 Vendor: Granite Construction - Granite Construction
Granite Construction INV 2551476 09/27/2023 INV 2551476 3/8" CMACOLDM…01-180-56500-0000-1 563.44 Vendor Granite Construction - Granite Construction Total: 563.44 Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-105-54000-0000-1 3.75 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-110-54000-0000-1 25.13 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-115-54000-0000-1 23.15 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-140-54000-0000-1 3.75 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 7 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-150-54000-0000-1 1,444.07 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-155-54000-0000-1 57.75 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-160-54000-0000-1 19.18 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-175-54000-0000-1 1.98 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 01-180-54000-0000-1 231.01 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 20-200-54000-0000-1 76.93 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 30-500-54000-0000-1 144.38 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 32-510-54000-0000-1 57.75 Gregs Petroleum INV 407807 09/19/2023 Fuel INV 407807 9/12/23 34-520-54000-0000-1 115.51 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-105-54000-0000-1 3.72 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-110-54000-0000-1 24.98 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-115-54000-0000-1 23.01 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-140-54000-0000-1 3.72 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-150-54000-0000-1 1,435.36 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-155-54000-0000-1 57.41 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-160-54000-0000-1 19.06 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-175-54000-0000-1 1.97 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 01-180-54000-0000-1 229.62 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 20-200-54000-0000-1 76.47 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 30-500-54000-0000-1 143.51 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 32-510-54000-0000-1 57.41 Gregs Petroleum INV 409044 09/27/2023 Fuel INV 409044 9/15/23 34-520-54000-0000-1 114.81 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-105-54000-0000-1 3.46 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-110-54000-0000-1 23.21 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-115-54000-0000-1 21.38 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-140-54000-0000-1 3.46 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-150-54000-0000-1 1,333.82 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-155-54000-0000-1 53.34 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-160-54000-0000-1 17.71 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-175-54000-0000-1 1.83 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 01-180-54000-0000-1 213.38 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 20-200-54000-0000-1 71.06 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 30-500-54000-0000-1 133.36 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 32-510-54000-0000-1 53.34 Gregs Petroleum INV 409519 09/27/2023 Fuel INV 409519 9/22/23 34-520-54000-0000-1 106.69 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-105-54000-0000-1 2.95 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-110-54000-0000-1 19.81 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-115-54000-0000-1 18.25 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-140-54000-0000-1 2.95 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-150-54000-0000-1 1,138.52 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-155-54000-0000-1 45.53 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-160-54000-0000-1 15.12 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-175-54000-0000-1 1.56 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 01-180-54000-0000-1 182.13 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 20-200-54000-0000-1 60.65 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 30-500-54000-0000-1 113.83 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 32-510-54000-0000-1 45.53 Gregs Petroleum INV 410057 09/27/2023 Fuel INV 410057 9/22/23 34-520-54000-0000-1 91.07 Vendor Gregs Petroleum - Gregs Petroleum Total: 8,169.33 Vendor: Herc Rentals Inc - Herc Rentals Inc
Herc Rentals Inc INV 33906627 09/20/2023 INV 33906627 Trailer Vacuum… 32-510-57400-0000-1 7,601.84 Vendor Herc Rentals Inc - Herc Rentals Inc Total: 7,601.84 Vendor: HDL and Associates - Hinderliter, de Llamas & Associates Hinderliter, de Llamas & Assoc…INV SIN31247 09/27/2023 HDL INV SIN31247 Q1/2023 C… 01-130-56000-0000-1 1,335.53 Vendor HDL and Associates - Hinderliter, de Llamas & Associates Total: 1,335.53 Vendor: Hodges - Hodges Law Group
Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 1,850.00 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 1,776.00 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 1,463.50 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 8 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 74.00 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 409.50 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 444.00 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 555.00 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 833.00 Hodges Law Group INV 00542 09/20/2023 INV 00542 Legal Services 9/5/… 01-130-56100-0000-1 1,054.50 Vendor Hodges - Hodges Law Group Total: 8,459.50
Vendor: Home Depot - Home Depot
Home Depot WM44440037 09/19/2023 Home Depot 09.24.23 WM44… 01-180-56410-0000-1 539.09 Home Depot Auth Code 002023-7041655 09/19/2023 Auth Code 002023-7041655 … 32-510-57400-0000-1 456.37 Home Depot Auth Code 031867-9081534 09/19/2023 Auth Code 031867-9081534 S… 20-200-57400-0000-1 43.24 Home Depot WJ39412286 09/19/2023 Home Depot 09.29.23 WJ394… 01-180-57400-0000-1 314.99 Vendor Home Depot - Home Depot Total: 1,353.69
Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV 48142 09/19/2023 INV 48142 2" Coupling SCH 40 32-510-57400-0000-1 3.22 Irrigation Concepts INV 48147 09/19/2023 INV 48147 2 Cap T Sch 40 32-510-57400-0000-1 1.83 Vendor Irrigation Concepts - Irrigation Concepts Total: 5.05 Vendor: LOP125 - Jessica Lopez
Jessica Lopez INV0024936 09/27/2023 Meals & Incidental Expenses 01-150-52000-0000-1 407.00 Vendor LOP125 - Jessica Lopez Total: 407.00
Vendor: Jim White - Jim White
Jim White INV0024937 09/27/2023 PC Compensation for: 07-18, 8…01-140-52200-0000-1 150.00 Vendor Jim White - Jim White Total: 150.00
Vendor: JOCELYN VASQUEZ - JOCELYN VASQUEZ
JOCELYN VASQUEZ INV0024938 09/27/2023 McF. USA Found. Scolarship - … 01-24600-8207-1 1,000.00 Vendor JOCELYN VASQUEZ - JOCELYN VASQUEZ Total: 1,000.00 Vendor: John Hancock - John Hancock
John Hancock INV0024850 09/21/2023 401K - Employer 01-20800-0000-1 3,921.14 John Hancock INV0024850 09/21/2023 401K - Employer 30-20800-0000-1 21.13 John Hancock INV0024850 09/21/2023 401K - Employer 32-20800-0000-1 21.12 John Hancock INV0024851 09/21/2023 401K - Employee 01-20800-0000-1 3,059.34 John Hancock INV0024857 09/21/2023 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0024858 09/21/2023 401k Contribution 01-20800-0000-1 306.37 John Hancock INV0024859 09/21/2023 401k Contribution 01-20800-0000-1 347.28 John Hancock INV0024860 09/21/2023 401k Contribution 01-20800-0000-1 297.28 John Hancock INV0024861 09/21/2023 401k Contribution 01-20800-0000-1 212.11 John Hancock INV0024862 09/21/2023 401k Contribution 01-20800-0000-1 267.96 John Hancock INV0024863 09/21/2023 401k Contribution 01-20800-0000-1 550.51 John Hancock INV0024864 09/21/2023 401k Contribution 01-20800-0000-1 256.48 John Hancock INV0024874 09/21/2023 401K - Employer 01-20800-0000-1 1,827.30 John Hancock INV0024874 09/21/2023 401K - Employer 30-20800-0000-1 1,601.02 John Hancock INV0024874 09/21/2023 401K - Employer 31-20800-0000-1 632.81 John Hancock INV0024874 09/21/2023 401K - Employer 32-20800-0000-1 1,552.59 John Hancock INV0024875 09/21/2023 401K - Employee 01-20800-0000-1 378.03 John Hancock INV0024875 09/21/2023 401K - Employee 20-20800-0000-1 85.69 John Hancock INV0024875 09/21/2023 401K - Employee 30-20800-0000-1 371.33 John Hancock INV0024875 09/21/2023 401K - Employee 31-20800-0000-1 253.99 John Hancock INV0024875 09/21/2023 401K - Employee 32-20800-0000-1 710.75 John Hancock INV0024876 09/21/2023 401K - Employer 20-20800-0000-1 141.76 John Hancock INV0024876 09/21/2023 401K - Employer 32-20800-0000-1 143.83 John Hancock INV0024883 09/21/2023 401K Loan 1 32-20800-0000-1 32.25 John Hancock INV0024884 09/21/2023 401K Loan 1 01-20800-0000-1 160.26 John Hancock INV0024885 09/21/2023 401K Loan 1 01-20800-0000-1 23.83 John Hancock INV0024885 09/21/2023 401K Loan 1 30-20800-0000-1 71.51 John Hancock INV0024885 09/21/2023 401K Loan 1 31-20800-0000-1 71.51 John Hancock INV0024885 09/21/2023 401K Loan 1 32-20800-0000-1 71.53 John Hancock INV0024886 09/21/2023 401K Loan 2 32-20800-0000-1 44.50 John Hancock INV0024887 09/21/2023 401K Loan 2 01-20800-0000-1 182.65 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 9 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0024888 09/21/2023 401K Loan 3 01-20800-0000-1 35.73 John Hancock INV0024888 09/21/2023 401K Loan 3 30-20800-0000-1 26.80 John Hancock INV0024888 09/21/2023 401K Loan 3 32-20800-0000-1 26.80 John Hancock INV0024889 09/21/2023 401K Loan 3 32-20800-0000-1 25.60 John Hancock INV0024890 09/21/2023 401K Loan 4 34-20800-0000-1 75.00 John Hancock INV0024891 09/21/2023 401K Loan 5 34-20800-0000-1 69.21 John Hancock INV0024892 09/21/2023 401K Loan 4 32-20800-0000-1 89.01 John Hancock INV0024893 09/21/2023 401K Loan 4 01-20800-0000-1 145.50 John Hancock INV0024893 09/21/2023 401K Loan 4 20-20800-0000-1 4.50 John Hancock INV0024894 09/21/2023 401K Loan 4 01-20800-0000-1 51.08 John Hancock INV0024894 09/21/2023 401K Loan 4 20-20800-0000-1 1.57 John Hancock INV0024895 09/21/2023 401k Contribution 01-20800-0000-1 1,246.48 John Hancock INV0024896 09/21/2023 401k Contribution 32-20800-0000-1 152.72 John Hancock INV0024897 09/21/2023 401k Contribution 01-20800-0000-1 219.92 John Hancock INV0024897 09/21/2023 401k Contribution 20-20800-0000-1 6.80 John Hancock INV0024898 09/21/2023 401k Contribution 34-20800-0000-1 50.27 John Hancock INV0024899 09/21/2023 401k Contribution 01-20800-0000-1 330.97 John Hancock INV0024900 09/21/2023 401k Contribution 01-20800-0000-1 446.16 John Hancock INV0024900 09/21/2023 401k Contribution 30-20800-0000-1 178.47 John Hancock INV0024900 09/21/2023 401k Contribution 31-20800-0000-1 89.23 John Hancock INV0024900 09/21/2023 401k Contribution 32-20800-0000-1 178.45 Vendor John Hancock - John Hancock Total: 21,157.42
Vendor: Jorge's Smog & Repai - Jorge's Smog & Repai
Jorge's Smog & Repai INV 018716 09/19/2023 INV 018716 Filter Hydraulic Flu…30-500-56410-0000-1 352.76 Vendor Jorge's Smog & Repai - Jorge's Smog & Repai Total: 352.76 Vendor: Jose Hernandez - Jose Hernandez
Jose Hernandez INV0024939 09/27/2023 PC Compensation for: 07-18, &…01-140-52200-0000-1 100.00 Vendor Jose Hernandez - Jose Hernandez Total: 100.00
Vendor: Jose L Hernandez - Jose Luis Hernandez
Jose Luis Hernandez INV0024940 09/27/2023 PC Compensation for: 07-18, &…01-140-52200-0000-1 100.00 Vendor Jose L Hernandez - Jose Luis Hernandez Total: 100.00 Vendor: Kern County Sheriff' - Kern County Sheriff's Office Kern County Sheriff's Office INV0024866 09/21/2023 23-02951 Z Hasnain 01-22350-0000-1 754.71 Vendor Kern County Sheriff' - Kern County Sheriff's Office Total: 754.71 Vendor: KOEFRAN - Koefran Industries, Inc.

Koefran Industries, Inc. Inv. 0000540212 09/27/2023 Inv. 0000540212 Monthly Serv…01-155-51100-0000-1 220.50 Koefran Industries, Inc. Inv. 0000565005 09/27/2023 Inv. 0000565005 Monthly Serv…01-155-51100-0000-1 220.50 Vendor KOEFRAN - Koefran Industries, Inc. Total: 441.00 Vendor: LEXIPOL LLC - LEXIPOL LLC
LEXIPOL LLC INV INVCOR858 09/19/2023 INV INVCOR858 Law Enforce… 01-150-52200-0000-1 2,999.00 Vendor LEXIPOL LLC - LEXIPOL LLC Total: 2,999.00
Vendor: Luis Sarabia - Luis Sarabia
Luis Sarabia INV0024941 09/27/2023 PC Compensation for: 07-18, 8…01-140-52200-0000-1 150.00 Vendor Luis Sarabia - Luis Sarabia Total: 150.00
Vendor: LYNN PEAVEY COMPANY - LYNN PEAVEY COMPANY
LYNN PEAVEY COMPANY Inv. 403276 09/27/2023 Inv. 403276 - Red Evidence T… 01-150-57400-0000-1 124.71 Vendor LYNN PEAVEY COMPANY - LYNN PEAVEY COMPANY Total: 124.71 Vendor: Marco A. Martinez - Marco A. Martinez
Marco A. Martinez INV0024942 09/27/2023 PC Compensation for: 07-18, &…01-140-52200-0000-1 100.00 Vendor Marco A. Martinez - Marco A. Martinez Total: 100.00 Vendor: McFarland Tire - McFarland Tire
McFarland Tire INV 30270 09/19/2023 INV 30270 Fix Flat 32-510-56600-0000-1 20.00 McFarland Tire INV 31163 09/19/2023 INV 31163 New Tire 01-180-56600-0000-1 20.00 Vendor McFarland Tire - McFarland Tire Total: 40.00
Vendor: Office Depot - Office Depot
Office Depot Inv. 329539772001 09/27/2023 Inv. 329539772001 - General … 01-150-57200-0000-1 283.52 Office Depot Inv. 330493235001 09/27/2023 Inv. 330493235001 - Ink 01-150-57200-0000-1 60.61 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 10 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Office Depot Order 333463143-001 09/27/2023 Order 333463143-001 Office … 01-160-57200-0000-1 425.87 Vendor Office Depot - Office Depot Total: 770.00
Vendor: P & J Electric - P & J Electric
P & J Electric INV 8422 09/27/2023 INV 8422 WWTP Contract Serv…30-500-52200-0000-1 1,492.40 P & J Electric INV 8423 09/27/2023 INV 8423 Garzoli Well Storage…30-500-52200-0000-1 1,486.24 P & J Electric INV 8475 09/29/2023 INV 8475 WWTP Preventative… 30-500-56600-0000-1 2,229.36 Vendor P & J Electric - P & J Electric Total: 5,208.00
Vendor: PG&E COMPANY - PG&E COMPANY
PG&E COMPANY INV0023753 05/03/2023 0891499733-6 01-180-58000-0000-1 79.34 PG&E COMPANY INV0023753 05/03/2023 7576987527-1 01-180-58000-0000-1 111.25 PG&E COMPANY INV0023753 05/03/2023 2514556883-5 01-180-58000-0000-1 20.63 PG&E COMPANY INV0023753 05/03/2023 4453174177-3 01-180-58000-0000-1 742.31 PG&E COMPANY INV0023753 05/03/2023 4022268837-2 01-180-58000-0000-1 129.61 PG&E COMPANY INV0023753 05/03/2023 0664171738-1 01-180-58000-0000-1 55.21 PG&E COMPANY INV0023753 05/03/2023 3877090180-9 01-180-58100-0000-1 411.75 PG&E COMPANY INV0023753 05/03/2023 2012021553-6 01-180-58100-0000-1 870.73 PG&E COMPANY INV0023753 05/03/2023 4483764300-4 01-180-58100-0000-1 50.35 PG&E COMPANY INV0023753 05/03/2023 5629608181-5 01-180-58100-0000-1 26.15 PG&E COMPANY INV0023753 05/03/2023 0741726506-8 01-180-58100-0000-1 494.19 PG&E COMPANY INV0023753 05/03/2023 1601672325-2 01-180-58100-0000-1 260.54 PG&E COMPANY INV0023753 05/03/2023 5568620890-5 01-180-58100-0000-1 9.59 PG&E COMPANY INV0023753 05/03/2023 7663752590-8 01-180-58100-0000-1 24.73 PG&E COMPANY INV0023753 05/03/2023 4191871709-5 01-185-58000-0000-1 964.25 PG&E COMPANY INV0023753 05/03/2023 7668473786-9 01-190-58000-0000-1 2,151.01 PG&E COMPANY INV0023753 05/03/2023 0309941756-4 20-200-58100-0000-1 224.96 PG&E COMPANY INV0023753 05/03/2023 6372122228-7 20-200-58100-0000-1 676.45 PG&E COMPANY INV0023753 05/03/2023 5794429226-7 20-200-58100-0000-1 217.60 PG&E COMPANY INV0023753 05/03/2023 3047362805-2 20-200-58100-0000-1 60.40 PG&E COMPANY INV0023753 05/03/2023 0979037755-1 20-200-58100-0000-1 41.60 PG&E COMPANY INV0023753 05/03/2023 7336692458-4 20-200-58100-0000-1 1,382.74 PG&E COMPANY INV0023753 05/03/2023 5842445837-8 30-500-58000-0000-1 304.64 PG&E COMPANY INV0023753 05/03/2023 9048125100-8 30-500-58000-0000-1 169.58 PG&E COMPANY INV0023753 05/03/2023 7699604118-2 32-510-58000-0000-1 733.03 PG&E COMPANY INV0023753 05/03/2023 7305081533-8 32-510-58000-0000-1 41.11 PG&E COMPANY INV0023753 05/03/2023 0425382282-1 32-510-58000-0000-1 109.75 PG&E COMPANY INV0023753 05/03/2023 0843084856-7 32-510-58000-0000-1 199.24 PG&E COMPANY INV0023753 05/03/2023 2687153110-4 32-510-58000-0000-1 7,500.72 PG&E COMPANY INV0024140 06/15/2023 2514556883-5 01-180-58000-0000-1 21.14 PG&E COMPANY INV0024140 06/15/2023 4022268837-2 01-180-58000-0000-1 122.04 PG&E COMPANY INV0024140 06/15/2023 0891499733-6 01-180-58000-0000-1 83.02 PG&E COMPANY INV0024140 06/15/2023 0664171738-1 01-180-58000-0000-1 52.18 PG&E COMPANY INV0024140 06/15/2023 4453174177-3 01-180-58000-0000-1 591.29 PG&E COMPANY INV0024140 06/15/2023 7576987527-1 01-180-58000-0000-1 216.66 PG&E COMPANY INV0024140 06/15/2023 2012021553-6 01-180-58100-0000-1 874.30 PG&E COMPANY INV0024140 06/15/2023 5568620890-5 01-180-58100-0000-1 9.62 PG&E COMPANY INV0024140 06/15/2023 7663752590-8 01-180-58100-0000-1 24.80 PG&E COMPANY INV0024140 06/15/2023 5629608181-5 01-180-58100-0000-1 26.28 PG&E COMPANY INV0024140 06/15/2023 4483764300-4 01-180-58100-0000-1 50.51 PG&E COMPANY INV0024140 06/15/2023 1601672325-2 01-180-58100-0000-1 262.11 PG&E COMPANY INV0024140 06/15/2023 3877090180-9 01-180-58100-0000-1 413.76 PG&E COMPANY INV0024140 06/15/2023 0741726506-8 01-180-58100-0000-1 496.33 PG&E COMPANY INV0024140 06/15/2023 4191871709-5 01-185-58000-0000-1 1,072.46 PG&E COMPANY INV0024140 06/15/2023 7668473786-9 01-190-58000-0000-1 2,796.50 PG&E COMPANY INV0024140 06/15/2023 0979037755-1 20-200-58100-0000-1 39.02 PG&E COMPANY INV0024140 06/15/2023 0309941756-4 20-200-58100-0000-1 203.18 PG&E COMPANY INV0024140 06/15/2023 5794429226-7 20-200-58100-0000-1 217.59 PG&E COMPANY INV0024140 06/15/2023 3047362805-2 20-200-58100-0000-1 56.66 PG&E COMPANY INV0024140 06/15/2023 7336692458-4 20-200-58100-0000-1 1,392.09 PG&E COMPANY INV0024140 06/15/2023 6372122228-7 20-200-58100-0000-1 681.34 PG&E COMPANY INV0024140 06/15/2023 9048125100-8 30-500-58000-0000-1 199.73 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 11 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount PG&E COMPANY INV0024140 06/15/2023 5842445837-8 30-500-58000-0000-1 333.39 PG&E COMPANY INV0024140 06/15/2023 2687153110-4 32-510-58000-0000-1 28,347.38 PG&E COMPANY INV0024140 06/15/2023 0843084856-7 32-510-58000-0000-1 219.85 PG&E COMPANY INV0024140 06/15/2023 7699604118-2 32-510-58000-0000-1 183.45 PG&E COMPANY INV0024140 06/15/2023 0425382282-1 32-510-58000-0000-1 111.23 PG&E COMPANY INV0024934 09/27/2023 4453174177-3 01-180-58000-0000-1 1,425.86 PG&E COMPANY INV0024934 09/27/2023 0891499733-6 01-180-58000-0000-1 72.55 PG&E COMPANY INV0024934 09/27/2023 0664171738-1 01-180-58000-0000-1 51.64 PG&E COMPANY INV0024934 09/27/2023 7576987527-1 01-180-58000-0000-1 372.42 PG&E COMPANY INV0024934 09/27/2023 4022268837-2 01-180-58000-0000-1 120.85 PG&E COMPANY INV0024934 09/27/2023 2514556883-5 01-180-58000-0000-1 134.74 PG&E COMPANY INV0024934 09/27/2023 3877090180-9 01-180-58100-0000-1 422.01 PG&E COMPANY INV0024934 09/27/2023 4483764300-4 01-180-58100-0000-1 51.17 PG&E COMPANY INV0024934 09/27/2023 5629608181-5 01-180-58100-0000-1 26.86 PG&E COMPANY INV0024934 09/27/2023 7663752590-8 01-180-58100-0000-1 25.12 PG&E COMPANY INV0024934 09/27/2023 5490736244-3 01-180-58100-0000-1 11.91 PG&E COMPANY INV0024934 09/27/2023 5568620890-5 01-180-58100-0000-1 9.76 PG&E COMPANY INV0024934 09/27/2023 0741726506-8 01-180-58100-0000-1 505.15 PG&E COMPANY INV0024934 09/27/2023 2012021553-6 01-180-58100-0000-1 1,015.46 PG&E COMPANY INV0024934 09/27/2023 1601672325-2 01-180-58100-0000-1 268.62 PG&E COMPANY INV0024934 09/27/2023 4191871709-5 01-185-58000-0000-1 1,538.55 PG&E COMPANY INV0024934 09/27/2023 7668473786-9 01-190-58000-0000-1 4,096.61 PG&E COMPANY INV0024934 09/27/2023 0979037755-1 20-200-58100-0000-1 37.55 PG&E COMPANY INV0024934 09/27/2023 3047362805-2 20-200-58100-0000-1 54.80 PG&E COMPANY INV0024934 09/27/2023 0309941756-4 20-200-58100-0000-1 199.30 PG&E COMPANY INV0024934 09/27/2023 6372122228-7 20-200-58100-0000-1 701.52 PG&E COMPANY INV0024934 09/27/2023 5794429226-7 20-200-58100-0000-1 222.79 PG&E COMPANY INV0024934 09/27/2023 7336692458-4 20-200-58100-0000-1 1,430.69 PG&E COMPANY INV0024934 09/27/2023 9048125100-8 30-500-58000-0000-1 228.89 PG&E COMPANY INV0024934 09/27/2023 5842445837-8 30-500-58000-0000-1 229.28 PG&E COMPANY INV0024934 09/27/2023 5490736244-3 30-500-58000-0000-1 11.91 PG&E COMPANY INV0024934 09/27/2023 0425382282-1 32-510-58000-0000-1 117.31 PG&E COMPANY INV0024934 09/27/2023 2687153110-4 32-510-58000-0000-1 32,375.25 PG&E COMPANY INV0024934 09/27/2023 0843084856-7 32-510-58000-0000-1 221.98 PG&E COMPANY INV0024934 09/27/2023 7699604118-2 32-510-58000-0000-1 610.04 Vendor PG&E COMPANY - PG&E COMPANY Total: 103,751.96
Vendor: Phoenix Group - Phoenix Group
Phoenix Group 062023202 09/20/2023 Citation Processing Services - #…01-165-56000-0000-1 171.78 Vendor Phoenix Group - Phoenix Group Total: 171.78
Vendor: Pitney Bowes - Pitney Bowes
Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-105-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-110-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-115-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-130-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-140-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-150-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-155-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-160-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-165-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 01-175-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 30-500-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 31-505-55600-0000-1 17.43 Pitney Bowes INV 8000-9000-0937-7825 09/27/2023 8000-9000-0937-7825 08/06/… 32-510-55600-0000-1 17.54 Vendor Pitney Bowes - Pitney Bowes Total: 226.70
Vendor: Raymond's Trophy - Raymond's Trophy
Raymond's Trophy Inv. 91505 09/27/2023 Inv. 91505 Office Name Plate -…01-150-57200-0000-1 20.57 Vendor Raymond's Trophy - Raymond's Trophy Total: 20.57 Vendor: PLATT - Rexel USA Supply
Rexel USA Supply INV 4H79861 09/19/2023 INV 4H79861 THHN blk whi M… 01-180-57400-0000-1 345.29 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 12 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Rexel USA Supply INV 4H94983 09/19/2023 INV 4H94983 Suplies 01-180-57400-0000-1 218.39 Rexel USA Supply INV 4I06166 09/19/2023 INV 4I06166 Supplies 01-180-57400-0000-1 340.41 Rexel USA Supply INV 4I17826 09/20/2023 INV 4I17826 LEV 10085 PORC … 01-180-57400-0000-1 50.85 Rexel USA Supply INV 4I19848 09/20/2023 INV 4I19848 LGD LED FLEX 01-180-57400-0000-1 271.58 Rexel USA Supply INV 4I31485 09/20/2023 INV 4I31485 Shorting Plug 01-180-57400-0000-1 6.78 Rexel USA Supply INV 4I17798 09/27/2023 INV 4I17798 Twist Lock Photo… 01-180-57400-0000-1 217.72 Rexel USA Supply INV 4I50586 09/27/2023 INV 4I50586 LEV and ADV 01-190-56400-0000-1 166.28 Rexel USA Supply Inv. 4K99198 09/27/2023 Inv. 4K99198 - Lights PD 01-150-56400-0000-1 77.84 Vendor PLATT - Rexel USA Supply Total: 1,695.14
Vendor: Riverside County - Riverside County
Riverside County Inv. BCTC0066953 09/27/2023 Inv. BCTC0066953 - Pistol Red… 01-150-52000-0000-1 453.00 Vendor Riverside County - Riverside County Total: 453.00 Vendor: SC SITES Services - SC SITES Services
SC SITES Services INV 51722 09/19/2023 INV 51722 Monthly Radio Dis… 01-180-57800-0000-1 70.00 SC SITES Services INV 51722 09/19/2023 INV 51722 Monthly Radio Dis… 32-510-57800-0000-1 70.00 SC SITES Services INV 51722 09/19/2023 INV 51722 Monthly Radio Dis… 34-520-57800-0000-1 70.00 SC SITES Services Inv. 51740 09/27/2023 Inv. 51740 Repeater Rental O… 01-150-52200-0000-1 1,569.00 Vendor SC SITES Services - SC SITES Services Total: 1,779.00 Vendor: Spectrum - Spectrum
Spectrum INV 1195605010601233 09/20/2023 Spectrum July Monthly INV 11…01-130-54800-0000-1 1,190.00 Spectrum INV 119560501090123 09/20/2023 INV September Monthly1195… 01-130-54800-0000-1 1,190.00 Spectrum INV119560501060123 09/20/2023 Spectrum August Monthly INV…01-130-54800-0000-1 1,190.00 Vendor Spectrum - Spectrum Total: 3,570.00
Vendor: Statewide Saftey - Statewide Saftey
Statewide Saftey INV 12018217 09/19/2023 INV 12018217 Subject To Floo… 01-180-56500-0000-1 714.45 Statewide Saftey INV 12018161 09/20/2023 INV 12018161 Temp Overlay … 01-180-57400-0000-1 757.75 Vendor Statewide Saftey - Statewide Saftey Total: 1,472.20 Vendor: Stinson Stationers, - Stinson Stationers, Inc.

Stinson Stationers, Inc. INV 246645-0 09/19/2023 INV 246645-0 Copy/Laser Pap… 01-130-57200-0000-1 88.75 Stinson Stationers, Inc. INV 246645-0 09/19/2023 INV 246645-0 Copy/Laser Pap… 30-500-57200-0000-1 88.74 Stinson Stationers, Inc. INV 246645-0 09/19/2023 INV 246645-0 Copy/Laser Pap… 31-505-57200-0000-1 88.74 Stinson Stationers, Inc. INV 246645-0 09/19/2023 INV 246645-0 Copy/Laser Pap… 32-510-57200-0000-1 88.74 Vendor Stinson Stationers, - Stinson Stationers, Inc. Total: 354.97 Vendor: sylvia tafoya - Sylvia Tafoya
Sylvia Tafoya INV0024842 09/19/2023 M&IE Reimbursement 09/24-… 01-150-52010-0000-1 407.00 Sylvia Tafoya INV0024944 09/27/2023 Meals & Incidental Expenses 01-150-52000-0000-1 407.00 Vendor sylvia tafoya - Sylvia Tafoya Total: 814.00
Vendor: THE BANCORP - THE BANCORP BANK
THE BANCORP BANK INV 609771 09/20/2023 INV 609771 September Lease … 01-150-58900-0000-1 7,227.09 Vendor THE BANCORP - THE BANCORP BANK Total: 7,227.09
Vendor: Ultrex Business - Ultrex Business
Ultrex Business INV 3760162 09/27/2023 INV 3760162 Contract Services 01-150-52200-0000-1 548.83 Ultrex Business INV 3822841 09/27/2023 INV 3822841 Contract Services 01-150-52200-0000-1 84.97 Ultrex Business INV 3874307 09/27/2023 INV 3874307 Contract Services 01-150-52200-0000-1 103.03 Vendor Ultrex Business - Ultrex Business Total: 736.83
Vendor: UNWIREDBROADBAND - unWired Broadband LLC
unWired Broadband LLC INV 01759273 09/19/2023 INV 01759273 Internet Month…01-155-57800-0000-1 144.99 unWired Broadband LLC INV 01759273 09/19/2023 INV 01759273 Internet Month…30-500-57800-0000-1 145.00 Vendor UNWIREDBROADBAND - unWired Broadband LLC Total: 289.99 Vendor: WILLDAN - WILLDAN
WILLDAN INV 010-54823 09/27/2023 INV 010-54823 Water/Waste… 30-500-56000-7820-1 2,435.40 WILLDAN INV 010-54823 09/27/2023 INV 010-54823 Water/Waste… 31-505-56000-0000-1 2,435.40 WILLDAN INV 010-54823 09/27/2023 INV 010-54823 Water/Waste… 32-510-56000-0000-1 2,509.20 WILLDAN INV 010-54911 09/27/2023 INV 010-54911 Water/Waste… 30-500-56000-7820-1 1,140.52 WILLDAN INV 010-54911 09/27/2023 INV 010-54911 Water/Waste… 31-505-56000-0000-1 1,140.52 Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 13 of 17
Vendor Name Payable Number Post Date Description (Item) Account Number Amount WILLDAN INV 010-54911 09/27/2023 INV 010-54911 Water/Waste… 32-510-56000-0000-1 1,143.96 Vendor WILLDAN - WILLDAN Total: 10,805.00
Grand Total: 764,800.92
Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 14 of 17
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 332,915.34
20 - LIGHTING & LANDSCAPING-DISTRICT 1 9,945.63
25 - CAPITAL IMPROVEMENTS PROJECTS 162,016.73
26 - MISCELLANEOUS GRANTS 51,200.88
30 - SEWER 43,231.66
31 - REFUSE/RECYCLING 12,098.40
32 - WATER 143,221.57
34 - PUBLIC TRANSPORTATION 10,170.71
Grand Total: 764,800.92
Account Summary
Account Number Account Name Payment Amount
01-105-50600-0000-1 Workers Compensation … 99.47
01-105-54000-0000-1 Fuel 13.88
01-105-54400-0000-1 Insurance - CSJV Rsk M… 75.44
01-105-55600-0000-1 Postage 17.43
01-105-57100-0000-1 Special Activities 49.31
01-105-57800-0000-1 Telephone & Communic… 20.21
01-110-50600-0000-1 Workers Compensation … 915.11
01-110-54000-0000-1 Fuel 93.13
01-110-54400-0000-1 Insurance - CSJV Rsk M… 704.12
01-110-55600-0000-1 Postage 17.43
01-110-57800-0000-1 Telephone & Communic… 27.64
01-111-50600-0000-1 Workers Compensation … 251.99
01-111-54000-0000-1 Fuel 54.95
01-111-54400-0000-1 Insurance - CSJV Rsk M… 191.12
01-112-50600-0000-1 Workers Compensation … 185.67
01-112-54400-0000-1 Insurance - CSJV Rsk M… 140.82
01-115-50600-0000-1 Workers Compensation … 563.65
01-115-54000-0000-1 Fuel 85.79
01-115-54400-0000-1 Insurance - CSJV Rsk M… 432.53
01-115-55600-0000-1 Postage 17.43
01-115-57800-0000-1 Telephone & Communic… 59.78
01-130-54800-0000-1 Maintenance Agreements 3,570.00
01-130-55600-0000-1 Postage 17.43
01-130-56000-0000-1 Professional Services - O… 1,335.53 01-130-56100-0000-1 Legal Services 8,459.50
01-130-57200-0000-1 Supplies - Office 88.75
01-140-50600-0000-1 Workers Compensation … 1,372.66
01-140-52200-0000-1 Contract Services 600.00
01-140-54000-0000-1 Fuel 13.88
01-140-54400-0000-1 Insurance - CSJV Rsk M… 1,046.12
01-140-55600-0000-1 Postage 17.43
01-140-56000-0000-1 Professional Services - O… 2,966.25 01-140-56000-2317-1 Professional Services - H… 13,840.95 01-140-56000-8224-1 Professional Services - S… 40,153.52 01-140-56000-8472-1 Professional Services - In… 4,515.00 01-140-57800-0000-1 Telephone & Communic… 11.67
01-150-50600-0000-1 Workers Compensation … 32,559.19
01-150-52000-0000-1 Conferences/Meetings/T… 1,267.00
01-150-52010-0000-1 Conference/Meeting/Tr… 407.00
01-150-52200-0000-1 Contract Services 5,496.70
01-150-52940-0000-1 Vehicles (Capital) 77,215.07
01-150-54000-0000-1 Fuel 5,351.77
01-150-54400-0000-1 Insurance - CSJV Rsk M… 24,930.72
01-150-55600-0000-1 Postage 17.43
01-150-56000-2319-1 Professional Services - O… 316.86
Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 15 of 17
Account Summary
Account Number Account Name Payment Amount
01-150-56400-0000-1 Repairs & Maint - Build &… 77.84
01-150-57200-0000-1 Supplies - Office 364.70
01-150-57400-0000-1 Supplies - Operating 124.71
01-150-58900-0000-1 Debt Principal 7,227.09
01-155-50600-0000-1 Workers Compensation … 941.63
01-155-51100-0000-1 Animal Disposal 441.00
01-155-51150-0000-1 Dog Clinic 170.16
01-155-54000-0000-1 Fuel 214.03
01-155-54400-0000-1 Insurance - CSJV Rsk M… 719.20
01-155-55600-0000-1 Postage 17.43
01-155-57800-0000-1 Telephone & Communic… 156.66
01-160-50600-0000-1 Workers Compensation … 1,173.72
01-160-54000-0000-1 Fuel 71.07
01-160-54400-0000-1 Insurance - CSJV Rsk M… 895.23
01-160-55600-0000-1 Postage 17.43
01-160-57200-0000-1 Supplies - Office 425.87
01-160-57800-0000-1 Telephone & Communic… 11.67
01-165-50600-0000-1 Workers Compensation … 948.26
01-165-54400-0000-1 Insurance - CSJV Rsk M… 729.26
01-165-55600-0000-1 Postage 17.43
01-165-56000-0000-1 Professional Services-Ot… 171.78
01-165-57800-0000-1 Telephone & Communic… 62.21
01-175-50600-0000-1 Workers Compensation … 464.18
01-175-54000-0000-1 Fuel 7.34
01-175-54400-0000-1 Insurance - CSJV Rsk M… 357.09
01-175-55600-0000-1 Postage 17.43
01-175-56000-0000-1 Professional Services 2,088.50
01-175-57800-0000-1 Telephone & Communic… 11.67
01-180-50600-0000-1 Workers Compensation … 3,859.36
01-180-51800-0000-1 Clothing Allowance 194.30
01-180-54000-0000-1 Fuel 856.14
01-180-54400-0000-1 Insurance - CSJV Rsk M… 2,952.26
01-180-56410-0000-1 Repairs & Maintenance … 539.09
01-180-56500-0000-1 Repairs/Maintenance St… 1,277.89
01-180-56600-0000-1 Repairs/Maintenance - … 109.85
01-180-57400-0000-1 Supplies - Operating 3,142.25
01-180-57800-0000-1 Telephone & Communic… 249.72
01-180-58000-0000-1 Utilities 4,402.74
01-180-58100-0000-1 Street Lighting 9,412.67
01-185-57800-0000-1 Telephone & Communic… 97.81
01-185-58000-0000-1 Utilities 3,575.26
01-190-52200-0000-1 Contract Services 680.00
01-190-56400-0000-1 Repairs & Maint - Build &… 166.28
01-190-58000-0000-1 Utilities 9,044.12
01-20800-0000-1 Pension Payable 14,355.67
01-22050-0000-1 Federal Withholding Pay… 8,125.87
01-22100-0000-1 FICA Payable 12,596.40
01-22150-0000-1 Medicare Payable 2,945.98
01-22200-0000-1 State Withholding Payab… 4,224.14
01-22250-0000-1 SUTA Payable 344.82
01-22275-0000-1 ETT Payable 8.61
01-22350-0000-1 Garnishments 754.71
01-22600-0000-1 Health FSA 60.58
01-22700-0000-1 Disablity LTD 179.40
01-22800-0000-1 Accident 27.64
01-22900-0000-1 Life 98.24
01-22950-0000-1 Cancer-American Fidelity 14.42
01-24600-8207-1 Deferred Revenue - McF… 1,000.00
Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 16 of 17
Account Summary
Account Number Account Name Payment Amount
01-310-52200-0000-1 Contract Services 107.20
20-200-50600-0000-1 Workers Compensation … 623.33
20-200-51800-0000-1 Clothing Allowance 22.19
20-200-54000-0000-1 Fuel 285.11
20-200-57400-0000-1 Supplies - Operating 674.21
20-200-58100-0000-1 Street Lighting 7,840.28
20-20800-0000-1 Pension Payable 240.32
20-22050-0000-1 Federal Withholding Pay… 9.73
20-22100-0000-1 FICA Payable 190.14
20-22150-0000-1 Medicare Payable 44.48
20-22200-0000-1 State Withholding Payab… 15.84
25-000-52960-2303-1 Street & Roads (Capital) 747.50
25-000-52960-2304-1 Street & Roads (Capital) 355.00
25-000-52960-2305-1 Street & Roads (Capital) 307.50
25-000-52960-2404-1 Street & Roads (Capital) 1,192.50
25-000-52960-8280-1 HSIP Cycle 10 9,325.00
25-000-52960-8290-1 RSTP/HIP West Side - Har… 110,791.59 25-000-52960-8490-1 Streets & Roads Capital … 39,297.64 26-110-53100-8550-1 Grant Expenditure - ARP… 51,200.88
30-20800-0000-1 Pension Payable 2,270.26
30-22050-0000-1 Federal Withholding Pay… 1,059.23
30-22100-0000-1 FICA Payable 2,326.48
30-22150-0000-1 Medicare Payable 544.16
30-22200-0000-1 State Withholding Payab… 647.87
30-22250-0000-1 SUTA Payable 17.25
30-22275-0000-1 ETT Payable 0.43
30-22600-0000-1 Health FSA 83.10
30-22700-0000-1 Disablity LTD 43.44
30-22800-0000-1 Accident 27.45
30-22900-0000-1 Life 44.09
30-22950-0000-1 Cancer- American Fidelity 2.62
30-500-50600-0000-1 Workers Compensation … 9,230.63
30-500-51800-0000-1 Clothing Allowance 108.78
30-500-52200-0000-1 Contract Services 4,854.23
30-500-54000-0000-1 Fuel 535.08
30-500-54400-0000-1 Insurance - CSJV Rsk M… 7,071.34
30-500-55600-0000-1 Postage 615.44
30-500-56000-7820-1 Profressional Services - … 3,575.92 30-500-56410-0000-1 Repairs & Maintenance … 3,214.78
30-500-56600-0000-1 Repairs & Maintenance -… 2,229.36
30-500-57200-0000-1 Supplies - Office 88.74
30-500-57400-0000-1 Supplies - Operating 192.92
30-500-57800-0000-1 Telephone & Communic… 476.45
30-500-58000-0000-1 Utilities 1,576.61
30-500-58200-0000-1 Water/Soil/Other Analys… 2,395.00
31-20800-0000-1 Pension Payable 1,047.54
31-22050-0000-1 Federal Withholding Pay… 403.07
31-22100-0000-1 FICA Payable 910.36
31-22150-0000-1 Medicare Payable 212.88
31-22200-0000-1 State Withholding Payab… 277.15
31-22600-0000-1 Health FSA 50.21
31-22700-0000-1 Disablity LTD 15.25
31-22900-0000-1 Life 12.24
31-22950-0000-1 Cancer-American Fidelity 2.62
31-505-50600-0000-1 Workers Compensation … 2,625.96
31-505-52200-0000-1 Contract Services 229.34
31-505-54400-0000-1 Insurance - CSJV Rsk M… 2,011.76
31-505-55600-0000-1 Postage 615.44
Expense Approval Report Payment Dates: 9/20/2023 - 10/3/2023 10/5/2023 9:53:03 AM Page 17 of 17
Account Summary
Account Number Account Name Payment Amount
31-505-56000-0000-1 Professional Services - O… 3,575.92 31-505-57200-0000-1 Supplies - Office 88.74
31-505-57800-0000-1 Telephone & Communic… 19.92
32-20800-0000-1 Pension Payable 3,049.15
32-22050-0000-1 Federal Withholding Pay… 851.68
32-22100-0000-1 FICA Payable 2,778.24
32-22150-0000-1 Medicare Payable 649.64
32-22200-0000-1 State Withholding Payab… 618.67
32-22250-0000-1 SUTA Payable 142.86
32-22275-0000-1 ETT Payable 3.57
32-22350-0000-1 Garnishments 521.53
32-22600-0000-1 Health FSA 108.02
32-22700-0000-1 Disablity LTD 52.86
32-22900-0000-1 Life 26.97
32-22950-0000-1 Cancer-American Fidelity 2.58
32-510-50600-0000-1 Workers Compensation … 10,006.48
32-510-51800-0000-1 Clothing Allowance 103.59
32-510-52200-0000-1 Contract Services 1,160.45
32-510-54000-0000-1 Fuel 214.03
32-510-54400-0000-1 Insurance - CSJV Rsk M… 7,659.78
32-510-55600-0000-1 Postage 2,530.69
32-510-56000-0000-1 Professional Services - O… 6,828.91 32-510-56600-0000-1 Repairs & Maintenance -… 20.00
32-510-57200-0000-1 Supplies - Office 88.74
32-510-57400-0000-1 Supplies - Operating 13,727.07
32-510-57800-0000-1 Telephone & Communic… 391.21
32-510-58000-0000-1 Utilities 91,684.85
34-20800-0000-1 Pension Payable 194.48
34-22100-0000-1 FICA Payable 62.34
34-22150-0000-1 Medicare Payable 14.58
34-22200-0000-1 State Withholding Payab… 4.52
34-22700-0000-1 Disablity LTD 30.76
34-22800-0000-1 Accident 15.41
34-22900-0000-1 Life 57.99
34-22950-0000-1 Cancer-American Fidelity 24.77
34-520-50600-0000-1 Workers Compensation … 490.71
34-520-52910-8410-1 Buildings & Improvemen… 8,310.00
34-520-54000-0000-1 Fuel 428.08
34-520-54400-0000-1 Insurance - CSJV Rsk M… 377.21
34-520-57800-0000-1 Telephone & Communic… 159.86
Grand Total: 764,800.92
Project Account Summary
Project Account Key Payment Amount
**None** 764,800.92
Grand Total: 764,800.92
Hourly ‐ Hourly 2 112 4738.47
Sick ‐ Sick Pay 1 16 676.92Vacation ‐ Vacation Pay 1 16 676.92 Total: 160 6769.23
10/5/2023 9:56:45 AM Page 1 of 13
Holiday ‐ Holiday Pay 1 9 242.73Hourly ‐ Hourly 2 151 4072.47 OT ‐ Overtime 2 12.08 488.7
Total: 189.47 4831.6
MCC100 Admin Time*Salary EE ‐ Adminis 1 8 338.46
Holiday ‐ Holiday Pay 1 8 338.46
105 ‐ City Council Total: 0 1000
Department: 110 ‐ City Administration
Employee Number Pay Code # of Payments Units Pay Amount ALV100 Bilingual ‐ Bilingual 2 0 27.7
Comp Time Earned ‐ Compensat 2 17.39 0
GON610 Salary ‐ Elected ‐ Salary ‐ Elected 1 0 200
Total: 0 200
PER100 Salary ‐ Elected ‐ Salary ‐ Elected 1 0 200
Total: 0 200
Ayo100 Salary ‐ Elected ‐ Salary ‐ Elected 1 0 200
Total: 0 200
Cano100 Salary ‐ Elected ‐ Salary ‐ Elected 1 0 200
Total: 0 200
City of McFarland, CA Pay Code Report
Summary By Department
9/1/2023 ‐ 9/30/2023
Payroll Set: City‐City of McFarland
Department: 105 ‐ City Council
Employee Number Pay Code # of Payments Units Pay Amount AYO300 Salary ‐ Elected ‐ Salary ‐ Elected 1 0 200
Total: 0 200
Sick ‐ Sick Pay 2 5.91 159.39
Total: 161.75 4412.61
10/5/2023 9:56:45 AM Page 2 of 13
GON600 Bilingual ‐ Bilingual 2 0 27.7
Holiday ‐ Holiday Pay 1 9 242.73Hourly ‐ Hourly 2 145.17 3915.23 OT ‐ Overtime 2 1.67 67.56
Holiday ‐ Holiday Pay 1 9 255.06Hourly ‐ Hourly 2 148.75 4215.58 OT ‐ Overtime 1 0.92 39.11
Sick ‐ Sick Pay 1 4 113.36
Total: 165.67 4754.29Total: 138.92 2461.66
ESP100 Bachelor's Degree ‐ Bachelor's D 2 0 18.46
Bilingual ‐ Bilingual 2 0 27.7Comp Time Taken ‐ Compensato 1 3 85.02 Total: 172.99 3117.75
AYO110 Holiday ‐ Holiday Pay 1 9 159.48
Hourly ‐ Hourly 2 92.67 1642.11
Sick ‐ Sick Pay 2 37.25 660.07
ARR100 Holiday ‐ Holiday Pay 1 9 159.48
Hourly ‐ Hourly 2 149.08 2641.7
OT ‐ Overtime 2 5.91 157.09
Sick ‐ Sick Pay 1 9 159.48
ARC100 Holiday ‐ Holiday Pay 1 9 326.43
Hourly ‐ Hourly 2 151 5476.77
OT ‐ Overtime 2 30.25 1645.75
Total: 190.25 7448.95
Vacation ‐ Vacation Pay 1 8 692.31
Total: 160 13846.16
110 ‐ City Administration Total: 677.54 30654.49
Department: 115 ‐ Finance & Accounting
Employee Number Pay Code # of Payments Units Pay Amount Sick ‐ Sick Pay 1 3 85.02
Total: 168.07 5207.5
WIL100-150 Holiday ‐ Holiday Pay 1 8 692.31
Hourly ‐ Hourly 2 144 12461.54
Payroll Set: City‐City of McFarland
Nun100 Bilingual ‐ Bilingual 2 0 27.7
Holiday ‐ Holiday Pay 1 9 255.06Hourly ‐ Hourly 2 149.5 4534.43 OT ‐ Overtime 2 6.57 305.29
Total: 198 6636.42
10/5/2023 9:56:45 AM Page 3 of 13
ALB100-142 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 384.72 Hourly ‐ Hourly 2 164 5257.84
OT ‐ Overtime 2 18 865.62
Vacation ‐ Vacation Pay 2 4 128.24
Salary ‐ Salary 1 80 4038.46
Total: 160 8076.92
140 ‐ Planning Total: 320 14824.98
Department: 150 ‐ Police
Employee Number Pay Code # of Payments Units Pay Amount Hourly ‐ Hourly 1 71 2986.26
Salary ‐ Salary 1 80 3364.8
Total: 160 6748.06
SALD100 Holiday ‐ Holiday Pay 1 8 403.85
Hourly ‐ Hourly 1 72 3634.61
Total: 240 13846.14
115 ‐ Finance & Accounting Total: 1402.28 43892.01
Department: 140 ‐ Planning
Employee Number Pay Code # of Payments Units Pay Amount DEL100 Bachelor's Degree ‐ Bachelor's D 2 0 18.46
Holiday ‐ Holiday Pay 1 9 378.54
VIR100 Cash Out ‐ VAC ‐ Cash Out ‐ Vaca 1 80 4615.38
Holiday ‐ Holiday Pay 1 8 461.54Hourly ‐ Hourly 1 72 4153.84 Salary ‐ Salary 1 80 4615.38
Hourly ‐ Hourly 2 121.49 2896.32
OT ‐ Overtime 1 0.92 32.9
Sick ‐ Sick Pay 2 19.89 474.18Vacation ‐ Vacation Pay 1 9.7 231.25 Total: 161 3876.91
OT ‐ Overtime 2 6.86 233.48
Sick ‐ Sick Pay 1 28.5 646.67
Total: 171.7 3973.7
VEL100 Bilingual ‐ Bilingual 2 0 27.7
Holiday ‐ Holiday Pay 1 9 214.56
Payroll Set: City‐City of McFarland
TOR100 Holiday ‐ Holiday Pay 1 9 204.21
Hourly ‐ Hourly 2 127.34 2889.34
Total: 116 2361.26
10/5/2023 9:56:45 AM Page 4 of 13
OT ‐ Overtime 2 44.5 2362.28
Total: 224.5 8778.64
GAR100-114 Bilingual ‐ Bilingual 2 0 92.3
Hourly ‐ Hourly 2 116 2268.96
Total: 180 5493.6
GAL100-149 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 424.68 Hourly ‐ Hourly 2 168 5945.52
Intermediate POST ‐ Intermediat 2 0 46.16
Hourly ‐ Hourly 2 143.16 2475.23
OT ‐ Overtime 2 4.41 114.37
Total: 156.57 2763.67
EST150 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 366.24
Workers Comp ‐ Workers Comp 2 168 5127.36OT ‐ Overtime 2 35 2050.66 Sick ‐ Sick Pay 1 12 468.72
Total: 215 9081.46
DRA100 Bachelor's Degree ‐ Bachelor's D 2 0 18.46
Holiday ‐ Holiday Pay 1 9 155.61Hourly ‐ Hourly 2 132 4028.64 OT ‐ Overtime 2 25.5 1167.39
Vacation ‐ Vacation Pay 1 36 1098.72
Total: 205.5 6753.29
DEW100-147 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 468.72 Hourly ‐ Hourly 2 156 6093.36
Hourly ‐ Hourly 2 160 3456
OT ‐ Overtime 2 42 1360.8
Total: 217 5076
CAZ100-151 Bilingual ‐ Bilingual 2 0 92.3
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 366.24
Hourly ‐ Hourly 2 168 5386.08
Intermediate POST ‐ Intermediat 2 0 46.16
OT ‐ Overtime 2 9.5 456.86
Total: 201.5 6273.82
AYON100 Comp Time Earned ‐ Compensat 1 30
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 259.2
Payroll Set: City‐City of McFarland
ALW100-145 Comp Time Earned ‐ Compensat 1 12 0
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 384.72
Hourly ‐ Hourly 1 68 3005.14
Intermediate POST ‐ Intermediat 2 0 69.24
Salary ‐ Salary 1 80 3535.46
Total: 160 7186.32
10/5/2023 9:56:45 AM Page 5 of 13
NIE100-34 Military ‐ Military Leave With Ou 2 00
Total: 0 0
OLM100 Bachelor's Degree ‐ Bachelor's D 2 0 46.16
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 530.32
MUL100 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 424.68
Hourly ‐ Hourly 2 168 5945.52
OT ‐ Overtime 2 35 1857.98
Total: 215 8228.18
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 286.08
Hourly ‐ Hourly 2 148 3528.32
OT ‐ Overtime 2 28.75 1028.1
Standby ‐ Standby 2 0 385.77
Total: 188.75 5366.73
Hourly ‐ Hourly 2 144 8307.68
Total: 160 9230.76
LOP125 Bachelor's Degree ‐ Bachelor's D 2 0 46.16
Bilingual ‐ Bilingual 2 0 92.3OT ‐ Overtime 2 75 2311.88 PD ‐ Court Stand‐by ‐ PD Court S 1 12 369.9
Total: 257 6175.28
KNO100 Admin Time*Salary EE ‐ Adminis 2 8 461.54
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 8 461.54OT ‐ Overtime 1 11 583.94 Personal ‐ Personal Day 1 12 424.68
Total: 191 6954.14
HAS100-143 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 10 205.5 Hourly ‐ Hourly 2 160 3288
OT ‐ Overtime 1 16 984.96
Total: 122 5335.2
GUE200 Hourly ‐ Hourly 1 40 782.4
Total: 40 782.4
HAN100-112 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 424.68 Hourly ‐ Hourly 2 156 5520.84
Payroll Set: City‐City of McFarland
GAR100-150 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 492.48 Hourly ‐ Hourly 2 94 3857.76
10/5/2023 9:56:45 AM Page 6 of 13
Hourly ‐ Hourly 2 102.5 1729.18
Sick ‐ Sick Pay 2 18.21 307.21Standby ‐ Standby 2 0 142.9 Total: 141.71 2331.12
155 ‐ Animal Control Total: 328.71 6180.64
OT ‐ Overtime 2 18 502.74
Standby ‐ Standby 2 0 200
Total: 187 3849.52
RIV200 Comp Time Earned ‐ Compensat 1 12 0
Holiday ‐ Holiday Pay 1 9 151.83
Department: 155 ‐ Animal Control
Employee Number Pay Code # of Payments Units Pay Amount MUN100 Holiday ‐ Holiday Pay 1 9 167.58
Hourly ‐ Hourly 2 160 2979.2
Hourly ‐ Hourly 1 80 1564.8
OT ‐ Overtime 1 8 234.72
Sick ‐ Sick Pay 1 73 1427.88
Total: 180 3599.04
150 ‐ Police Total: 3818.7 125008.17
Hourly ‐ Hourly 2 160 5004.8
Total: 205 5380.16
VEL200 Comp Time Taken ‐ Compensato 1 7 136.92
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 234.72Hourly ‐ Hourly 2 156 6093.36 Personal ‐ Personal Day 1 12 468.72
Total: 211.88 7146.2
TAF200 Comp Time Earned ‐ Compensat 2 33 0
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 375.36
SHA-100-152 Advanced POST ‐ Advanced POS 2 0 69.24
Bachelor's Degree ‐ Bachelor's D 2 0 46.16Comp Time Earned ‐ Compensat 2 31.88 0Holiday ‐ Reg ‐ Holiday ‐ Regular 1 12 468.72 Payroll Set: City‐City of McFarland
PES100-152 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 8 283.12 Hourly ‐ Hourly 2 152 5379.28
OT ‐ Overtime 2 14 743.2
Total: 174 6405.6
10/5/2023 9:56:45 AM Page 7 of 13
Holiday ‐ Holiday Pay 1 9 255.06Hourly ‐ Hourly 2 143.24 4059.42 OT ‐ Overtime 2 12.64 537.32
Personal ‐ Personal Day 2 8 226.72
Total: 224.99 6130.22Total: 160.33 3136.05
175 ‐ Grants Administration Total: 160.33 3136.05
Department: 180 ‐ Public Works
Employee Number Pay Code # of Payments Units Pay Amount GUE100 Cash Out ‐ Comp ‐ Cash Out ‐ Co 1 37.11 1051.7
Comp Time Earned ‐ Compensat 1 15 0
MAR210 Comp Time Taken ‐ Compensato 1 2 39.12
Holiday ‐ Holiday Pay 1 9 176.04Hourly ‐ Hourly 2 145.83 2852.43 Sick ‐ Sick Pay 1 3.5 68.46OT ‐ Overtime 2 8.28 242.94
Sick ‐ Sick Pay 1 14.17 277.17
Total: 168.52 3377.24
165 ‐ Code Enforcement Total: 168.52 3377.24
Department: 175 ‐ Grants Administration
Employee Number Pay Code # of Payments Units Pay Amount Total: 160.25 5137.61
160 ‐ Building Inspection Total: 173.75 6160.24
Department: 165 ‐ Code Enforcement
Employee Number Pay Code # of Payments Units Pay Amount PER200 Holiday ‐ Holiday Pay 1 9 176.04
Hourly ‐ Hourly 2 137.07 2681.09
RON100 Holiday ‐ Holiday Pay 1 9 288.54
Hourly ‐ Hourly 2 122.75 3935.36
Sick ‐ Sick Pay 2 11.5 368.69Vacation ‐ Vacation Pay 2 17 545.02 Payroll Set: City‐City of McFarland
Department: 160 ‐ Building Inspection
Employee Number Pay Code # of Payments Units Pay Amount GIL100 Hourly ‐ Hourly 1 13.5 1022.63
Total: 13.5 1022.63
10/5/2023 9:56:45 AM Page 8 of 13
OT ‐ Overtime 2 14.08 467.6
PW Cert ‐ Grade 1 ‐ Public Work 2 0 23.08
Sick ‐ Sick Pay 1 9 199.26Standby ‐ Standby 2 0 214.32
Total: 174 4245.63
OT ‐ Overtime 1 4 187.68
Total: 164 5192.48
MED100 Holiday ‐ Holiday Pay 1 9 199.26
Hourly ‐ Hourly 2 141.92 3142.11
Total: 160.96 2855.75
200 ‐ Lighting & Landscaping Total: 160.96 2855.75
Department: 500 ‐ Sewer
Employee Number Pay Code # of Payments Units Pay Amount CIS400 Holiday ‐ Holiday Pay 1 9 281.52
Hourly ‐ Hourly 2 151 4723.28
Cruz100 Holiday ‐ Holiday Pay 1 9 159.48
Hourly ‐ Hourly 2 143.56 2543.88
OT ‐ Overtime 1 0.4 10.63
Personal ‐ Personal Day 1 8 141.76
OT ‐ Overtime 2 17.78 472.59
Total: 177.78 3307.79
180 ‐ Public Works Total: 572.83 12535.64
Department: 200 ‐ Lighting & Landscaping
Employee Number Pay Code # of Payments Units Pay Amount Sick ‐ Sick Pay 2 20 354.4Vacation ‐ Vacation Pay 1 18 318.96 Total: 170.06 3097.63
TEL100 Holiday ‐ Holiday Pay 1 9 159.48
Hourly ‐ Hourly 2 151 2675.72
Payroll Set: City‐City of McFarland
MAR100 Holiday ‐ Holiday Pay 1 9 159.48
Hourly ‐ Hourly 2 113.56 2012.28
OT ‐ Overtime 1 9.5 252.51
Total: 160 8076.92
10/5/2023 9:56:45 AM Page 9 of 13
Total: 160 3054.4
ORT100 Admin Time*Salary EE ‐ Adminis 1 16 807.69
Holiday ‐ Holiday Pay 1 8 403.85Hourly ‐ Hourly 2 136 6865.38 OT ‐ Overtime 2 27.89 741.31
Total: 187.89 3576.51
GOM100 Admin Leave ‐ Admin Leave 2 152 2901.68
Holiday ‐ Holiday Pay 1 8 152.72OT ‐ Overtime 2 38.47 1048.5 Total: 197.63 3940.44
DOM100 Holiday ‐ Holiday Pay 1 9 159.48
Hourly ‐ Hourly 2 151 2675.72
OT ‐ Overtime 2 27.78 757.15
Standby ‐ Standby 1 0 71.45
Total: 187.78 3735.8
CORT100 Holiday ‐ Holiday Pay 1 9 163.53
Hourly ‐ Hourly 2 150.16 2728.41
Salary ‐ Salary 1 80 3000
Total: 160 6000
CORD100 Holiday ‐ Holiday Pay 1 9 163.53
Hourly ‐ Hourly 2 151 2743.67
OT ‐ Overtime 2 58.46 1593.33
Standby ‐ Standby 2 0 300.09
Total: 218.46 4800.62
CABR100 Holiday ‐ Holiday Pay 1 8 300
Hourly ‐ Hourly 1 72 2700
500 ‐ Sewer Total: 508 13521.43
Department: 510 ‐ Water
Employee Number Pay Code # of Payments Units Pay Amount Brau100 Holiday ‐ Holiday Pay 1 9 163.53
Hourly ‐ Hourly 2 151 2743.67
Personal ‐ Personal Day 1 9 199.26
PW Cert ‐ Grade 1 ‐ Public Work 2 0 23.08
Standby ‐ Standby 2 0 185.74
Vacation ‐ Vacation Pay 1 18 398.52
Total: 170 4083.32
Payroll Set: City‐City of McFarland
Pop100 Holiday ‐ Holiday Pay 1 9 199.26
Hourly ‐ Hourly 2 124 2745.36
OT ‐ Overtime 2 10 332.1
OT ‐ Overtime 1 0.16 4.47
Total: 107.16 1996.81
520 ‐ Public Transit Total: 107.16 1996.81
Report Total: 9848.12 304316.72
10/5/2023 9:56:45 AM Page 10 of 13
Department: 520 ‐ Public Transit
Employee Number Pay Code # of Payments Units Pay Amount MOR100 Holiday ‐ Holiday Pay 1 9 167.58
Hourly ‐ Hourly 2 98 1824.76
Holiday ‐ Holiday Pay 1 9 295.74Hourly ‐ Hourly 2 147.25 4838.64 OT ‐ Overtime 2 12.33 607.75
Total: 177.58 5988.58
510 ‐ Water Total: 1449.34 39173.27
Payroll Set: City‐City of McFarland
ROB400 Comp Time Earned ‐ Compensat 1 1.5 0
Comp Time Taken ‐ Compensato 1 7.5 246.45

30-500-50100-0000-1 Salaries ‐ Permanent Employees 1176.27 36394.6 30-500-50200-0000-1 Overtime 47.06 1826.19
30-500-50350-0000-1 Stipends 0 468.4
30 ‐ SEWER Total: 1223.33 38689.19
10/5/2023 9:56:45 AM
01-180-50200-0000-1 Overtime 55.2 1467.06
01 ‐ GENERAL FUND Total: 6106.42 197881.8
20-200-50100-0000-1 Salaries/Permanent Employees 166.86 3029.02 20-200-50200-0000-1 Overtime 0.4 10.63
20 ‐ LIGHTING & LANDSCAPING‐DISTRICT 1 Total: 167.26 3039.65 01-160-50150-0000-1 Wages ‐ Temporary Employees 13.5 1022.63 01-165-50100-0000-1 Salaries ‐ Permanent Employees 148.97 3903.41 01-165-50200-0000-1 Overtime 6.04 177.34
01-175-50100-0000-1 Salaries ‐ Permanent Employees 160.33 3136.05 01-180-50100-0000-1 Salaries ‐ Permanent Employees 755.86 17408.7601-150-50350-0000-1 Stipends 0 1050.41 01-155-50100-0000-1 Salaries ‐ Permanent Employees 298.71 5335 01-155-50200-0000-1 Overtime 18 502.74
01-155-50350-0000-1 Stipends 0 342.901-160-50100-0000-1 Salaries ‐ Permanent Employees 192.25 6752.99 01-140-50200-0000-1 Overtime 0.03 0.65
01-140-50350-0000-1 Stipends 0 18.4601-150-50100-0000-1 Salaries ‐ Permanent Employees 3253.94 108645.59 01-150-50150-0000-1 Wages ‐ Temporary Employees 116 2268.96 01-150-50200-0000-1 Overtime 374.25 16378.2901-112-50100-0000-1 Salaries ‐ Permanent Employees 40 1692.32 01-115-50100-0000-1 Salaries ‐ Permanent Employees 169.93 5427.62 01-115-50200-0000-1 Overtime 4.59 223.22
01-115-50350-0000-1 Stipends 0 13.8601-140-50100-0000-1 Salaries ‐ Permanent Employees 263.61 11707.3 01-110-50200-0000-1 Overtime 4.19 201.69
01-110-50350-0000-1 Stipends 0 24.9401-111-50100-0000-1 Salaries ‐ Permanent Employees 72 1982.56 01-111-50200-0000-1 Overtime 5.31 217.89
01-111-50350-0000-1 Stipends 0 13.84
Payroll Set: City‐City of McFarland
Account Account Description Units Pay Amount
**BENEFIT AND NON GL TRANSACTIONS** 125.77 0
‐  Total: 125.77 0
01-105-50100-0000-1 Salaries ‐ Permanent Employees 0 1000 01-110-50100-0000-1 Salaries ‐ Permanent Employees 153.71 6965.32 City of McFarland, CA Pay Code Report
Account Summary
9/1/2023 ‐ 9/30/2023

34-520-50100-0000-1 Salaries ‐ Permanent Employees 107 1992.34 34-520-50200-0000-1 Overtime 0.16 4.47
34 ‐ PUBLIC TRANSPORTATION Total: 107.16 1996.81
Report Total: 9848.12 304316.72
10/5/2023 9:56:45 AM
31 ‐ REFUSE/RECYCLING Total: 459.83 15966.02
32-510-50100-0000-1 Salaries ‐ Permanent Employees 1502.36 41573.89 32-510-50200-0000-1 Overtime 155.99 4847.15
32-510-50350-0000-1 Stipends 0 322.21
32 ‐ WATER Total: 1658.35 46743.25
Payroll Set: City‐City of McFarland
Account Account Description Units Pay Amount
31-505-50100-0000-1 Salaries ‐ Permanent Employees 446.15 15323.96 31-505-50200-0000-1 Overtime 13.68 637.44
31-505-50350-0000-1 Stipends 0 4.62
Workers Comp ‐ Workers Workers Comp Pay 2 168 5127.36
Report Total: 9848.12 304316.72
10/5/2023 9:56:45 A Page 13 of 13
Salary ‐ Elected ‐ Salary ‐ ESalary ‐ Elected Officials 5 0 1000 Sick ‐ Sick Pay Sick Pay 22 284.93 6446.88
Standby ‐ Standby Standby 13 0 1500.27
Vacation ‐ Vacation Pay Vacation Pay 10 126.7 4089.94PD ‐ Court Stand‐by ‐ PD CPD Court Stand‐by 1 12 369.9 Personal ‐ Personal Day Personal Day 6 49 1461.14PW Cert ‐ Grade 1 ‐ PublicPublic Works Certification ‐ Grade 1 4 0 46.16Salary ‐ Salary Salary 5 400 18554.1 Hourly ‐ Hourly Hourly 102 7146.5 211670.39
Intermediate POST ‐ InterIntermediate POST Certificate 6 0 161.56 Military ‐ Military Leave WMilitary Leave With Out Pay 2 00OT ‐ Overtime Overtime 65 691.61 26851.26Comp Time Earned ‐ Com Compensatory Time Earned 11 125.77 0 Comp Time Taken ‐ CompCompensatory Time Taken 4 19.5 507.51 Holiday ‐ Holiday Pay Holiday Pay 36 317 8833.58
Holiday ‐ Reg ‐ Holiday ‐ RHoliday ‐ Regular 18 206 6841.72Bachelor's Degree ‐ BacheBachelor's Degree 12 0 193.86Bilingual ‐ Bilingual Bilingual 16 0 415.4 Cash Out ‐ Comp ‐ Cash OCash Out ‐ Comp Time 1 37.11 1051.7 Cash Out ‐ VAC ‐ Cash OutCash Out ‐ Vacation 1 80 4615.38 Payroll Set: City‐City of McFarland
Pay Code Description # of Payments Units Pay Amount
Admin Leave ‐ Admin LeavAdmin Leave 2 152 2901.68
Admin Time*Salary EE ‐ AAdministrative Time Salary EE 4 32 1607.69 Advanced POST ‐ AdvanceAdvanced POST Certificate 2 0 69.24 City of McFarland, CA Pay Code Report
Pay Code Summary
9/1/2023 ‐ 9/30/2023

REGULAR CITY COUNCIL MINUTES

IN PERSON MEETING
August 24, 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 A. Ayon, Councilmember Pérez, Councilmember Gonzalez
Councilmembers Absent: None

OFFICIALS PRESENT
City Manager Williams, Chief of Police Knox, City Attorney Hodges, Community Development Director Saldaña, Finance Director Viramontes, Human Resources Director McCuan, Public Works Director Ortiz, City Clerk Alvarado
Officials Absent: None

INVOCATION
Councilmember Pérez

PLEDGE OF ALLEGIANCE
Vice Mayor Cano

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 that this pet was available for immediate adoption.

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Drone Demonstration – Chief of Police Knox
Chief Knox thanked Dr. Michael Hair for his generous donation of $10,000 to the McFarland Police Department.

2. Promotional Ceremony – Corporal Andrew Galvan
Corporal Galvan shared his experience and accomplishments with the City Council and thanked them for the opportunity to serve the Community of McFarland.

PUBLIC COMMENTS
Opened: 6:16 p.m.

1. Ocie Crawford -True Love Tribe Banquet Invitation
Closed: 6:18 p.m.

DEPARTMENTAL REPORTS

3. Public Works Department - Public Works Director Ortiz gave the Council a brief overview of the department’s current accomplishments and ongoing tasks.

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 the Expense Report in the Amount of $382,793.29 August 2, 2023, to August 15, 2023.

5. Approval of the August 10, 2023 Regular Meeting Minutes.

No comments from the public were presented.

Motion was made by: Councilmember A. Ayon to approve the entire consent agenda; 2nd by:

Councilmember Gonzalez to approve the consent agenda.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

PUBLIC HEARINGS

6. Introduction and First Reading of Ordinance No.0009-2023 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING TITLE 17, CHAPTER 17.142 OF THE MCFARLAND MUNICIPAL CODE TO HEREBY REPEAL AND REPLACE IN ITS ENTIRETY. Relating to Signs.
• Staff Report: Community Development Director, Paul Saldana a. Open Public Hearing and Receive Public Testimony: 6:36 p.m.

No Comments from the Public Were Presented.
b. Close Public Hearing: 6:36 p.m.
c. Motion by: Councilmember Pérez to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Introduce Ordinance No. 0009-2023 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING TITLE 17, CHAPTER 17.142 OF THE

MCFARLAND MUNICIPAL CODE TO HEREBY REPEAL AND REPLACE IN ITS ENTIRETY; 2nd by: Councilmember A. Ayon.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus
d. Mayor Ayon Directed Staff to Schedule Second Reading and Adoption of Ordinance No.0009-2023 for the Next Regular City Council Meeting of September 14, 2023.

7. Second Reading and Adoption of Ordinance No. 0007-2023 AN ORDINANCE OF THE CITY OF MCFARLAND ADDING CHAPTER 15.40 OF THE MCFARLAND MUNICIPAL CODE RELATING TO ABANDONED PREMISES.
• Staff Report: Community Development Director, Paul Saldana a. Open Public Hearing and Receive Public Testimony: 6:38 p.m.

No Comments from the Public were Presented.
b. Close Public Hearing: 6:38 p.m.
c. Motion was made by: Councilmember Pérez to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Adopt Ordinance No. 0007-2023 AN ORDINANCE OF THE CITY OF MCFARLAND ADDING CHAPTER 15.40 OF THE MCFARLAND MUNICIPAL CODE RELATING TO ABANDONED PREMISES; 2nd by: Councilmember A. Ayon.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus
d. Mayor Ayon Directed Staff to Post Within 15 days of its Passage in Designated Posting Locations.

8. Second Reading and Adoption of Ordinance No. 0008-2023 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING SECTION 19.04.110(a) OF THE MCFARLAND MUNICIPAL CODE RELATING TO COMMERCIAL CANNABIS PERMITTING. • Staff Report: Community Development Director, Paul Saldana a. Open Public Hearing and Receive Public Testimony: 6:40 p.m.

No Comments from the Public Were Presented.
b. Close Public Hearing: 6:40 p.m.
c. Motion was made by: Councilmember A. Ayon to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Adopt Ordinance No. 0008-2023 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING SECTION 19.04.110(a)

OF THE MCFARLAND MUNICIPAL CODE RELATING TO COMMERCIAL
CANNABIS PERMITTING; 2nd by: Councilmember Pérez.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus
d. Mayor Ayon Directed Staff to Post Within 15 days of its Passage in Designated Posting Locations.

ADMINISTRATIVE AGENDA

9. Motion was made by: Vice Mayor Cano to TABLE: Report, Discuss, and Possible Approval of Resolution No. 2023-0099 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

MCFARLAND APPROVING THE TRANSFER OF THE FRANCHISE AGREEMENT FOR

RESIDENTIAL AND COMMERCIAL SOLID WASTE SERVICES FROM R&F DISPOSAL TO USA WASTE OF CALIFORNIA, INC; 2nd by: Councilmember A. Ayon. a. Presentation: Waste Management RE: Franchise Transition Plan *Item was tabled to a future agenda.

10. Motion was made by: Councilmember A. Ayon to APPROVE Resolution No. 2023-0100 A

RESOLUTION OF THE CITY COUNCIL OF MCFARLAND APPROVING THE FINAL MAP FOR TRACT MAP NO. 7393 PHASE 2, CONTINGENT UPON THE RECEIPT OF

REQUIRED IMPROVEMENT BONDS, SUBDIVISION GUARANTEE AND IMPMAP AND

AGREEMENT AUTHORIZING THE CITY CLERK TO ENDORSE THE FINAL MAP AND

AUTHORIZING THE CITY ENGINEER TO TRANSMIT SAME TO THE COUNTY CLERK’S OFFICE; 2nd by: Councilmember Pérez.

No Comments from the Public Were Presented.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

11. Motion was made by: Vice Mayor Cano to Approve the Employment Agreement Between the City and Brian Knox for the Chief of Police Position and Approval of Resolution Number 2023- 0101 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND

APPROVING AN ADDITIONAL ALLOCATION OF FUNDS TO THE POLICE DEPARTMENT BUDGET FROM THE GENERAL FUND; 2nd by: Councilmember A. Ayon.

No Comments from the Public Were Presented.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

12. Motion was made by: Councilmember A. Ayon to Approve Resolution No. 2023-0102 A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND ELIMINATING

THE EXECUTIVE ADMINISTRATIVE ASSISTANT POSITION AND ONE OF THE TWO

AUTHORIZED ADMINISTRATIVE ASSISTANT I POSITIONS, CREATING THE ADMINISTRATIVE ASSISTANT II POSITION, AND AMENDING THE FY23/24 SALARY SCHEDULE; 2nd by: Councilmember Pérez.

No Comments from the Public Were Presented.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. González
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

13. Motion was made by: Councilmember A. Ayon to approve the Modifications to the Community Grants Program Policy; 2nd by: Councilmember Pérez.

No Comments from the Public Were Presented.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. González
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

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

COUNCIL STATEMENTS AND REPORTS

1. Councilmember Pérez – Congratulated Chief Knox and Corporal Galvan for his promotion. She thanked the McFarland Police Department and Public Works Director Ortiz for their presentations. She informed the community that they are working hard to improve the quality of life for everyone in our community.

2. Councilmember Gonzalez – Thanked the residents for their attendance. She also congratulated Corporal Galvan on for his promotion and Chief Knox.

3. Councilmember A. Ayon – Thanked city staff for the presentations. He also congratulated Chief Knox and Corporal Galvan. He asked the community for patience and assured them that little by little things would get done.

4. Vice Mayor Cano- Informed the community he visited our animal shelter and recognized that it was full, but the dogs were well taken care of. He thanked everyone involved in putting together our city council meetings, reports, and presentations. Mr. Cano requested Public Works perform sidewalk inspection throughout the city. Lastly, he congratulated Chief Knox and Corporal Galvan and thanked them both for their hard work and informed them that it was very noticeable.

5. Mayor S. Ayon- Thanked the public works department for beautifying our city and encouraged them to keep the momentum going in the right direction. He congratulated Chief Knox and Corporal Galvan on their promotions. Mayor Ayon invited everyone to attend the Community Night Out event at Blanco Park from 6-10 p.m. He encouraged the community to bring their kids and enjoy some food and fun brought to you by our law enforcement officers.

Open session adjourned at 7:08 p.m. City Council continued to Closed Session

CLOSED SESSION

1. Conference with Labor Negotiators (§54957.6): Agency designated representatives: City Employment Attorney and City Attorney; Employee organization: SEIU Action: Direction was given to City Manager Williams

2. Conference with Legal Counsel – Anticipated Litigation - Significant exposure to litigation pursuant to Government Code §54956.9(b): One Case
Action: Direction was given to City Manger Williams

ADJOURNMENT
Meeting Adjourned approximately 7:40 p.m.
__________________________
Francisca Alvarado, City Clerk

SPECIAL CITY COUNCIL MINUTES

IN PERSON MEETING
August 25, 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 3:00 p.m.

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

OFFICIALS PRESENT
City Manager Williams, Finance Director Viramontes, City Clerk Alvarado

INVOCATION
Councilmember Pérez

PLEDGE OF ALLEGIANCE
Councilmember Gonzalez
INTERPRETATION: If you need an interpretation of your communications to the City Council into English, please contact the City Clerk Department at 661-792-3091 ext. 2135 at least 48 hours prior to the meeting.

The City Council continued to closed session at 3:02 p.m.

CLOSED SESSION

1. Conference with Legal Counsel – Anticipated Litigation - Significant exposure to litigation pursuant to Government Code §54956.9(b): One Case
City Council reconvened to open session at 3:22 p.m.

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.

No comments from the public were presented. Public comment was closed at 3:23 p.m.

ADMINISTRATIVE AGENDA

2. Motion was made by: Councilmember Gonzalez to Approve Resolution No. 2023-0103 A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND

CONDITIONALLY APPROVING THE TRANSFER OF THE FRANCHISE AGREEMENT

FOR RESIDENTIAL AND COMMERCIAL SOLID WASTE SERVICES FROM R&F DISPOSAL TO USA WASTE OF CALIFORNIA, INC; 2nd by: Councilmember Pérez.

No comments from the public were presented.

ROLL CALL VOTE: 3/0
AYES: S. Ayon, A. González, M. Pérez
NAYS: None
ABSTAIN: None
ABSENT: R. Cano, A. Ayon
Full consensus

ADJOURNMENT
A motion was made by Councilmember Pérez, 2nd by Councilmember Gonzalez to adjourn the meeting at 3:32 pm.

ROLL CALL VOTE: 3/0
AYES: S. Ayon, Gonzalez, Pérez
NAYS: None
ABSTAIN: None
ABSENT : R. Cano A. Ayon,
Full consensus
__________________________
Francisca Alvarado, City Clerk

REGULAR CITY COUNCIL MINUTES

IN PERSON MEETING
September 28, 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 A. Ayon, Councilmember Pérez, Councilmember Gonzalez
Councilmembers Absent: None

OFFICIALS PRESENT
City Manager Williams, City Attorney Hodges, Community Development Director Saldana, Finance Director Viramontes, Human Resources Director McCuan, Assistant Public Works Director Cabrera, Deputy City Clerk Drake
Officials Absent: Public Works Director Ortiz, Chief of Police Knox, City Clerk Alvarado

INVOCATION
Council Member Pérez

PLEDGE OF ALLEGIANCE
Mayor Saul Ayon

PRESENTATIONS, INTRODUCTIONS AND AWARDS
Mayor Saul Ayon presented an award to the American Legion Post 124

PUBLIC COMMENTS
Opened: 6:09 p.m.

1. Alma Velasco- Request for resources in missing person case.

2. Jessica Oliva- Request for services in missing person case.

3. Marisol Salinas- Request for community candlelight vigil.

4. Jaime Oliva Sr.- Request for search for mission person case.

5. Alma Oliva- Request for City to assist in missing person case.

6. Phil Corr- Cannabis stores coming to McFarland.

Closed: 6:17 p.m.

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.

1. Approval of the Expense Report in the Amount of $202,447.68 from September 6, 2023 to September 19, 2023.

2. Approval of September 14, 2023, Special Meeting Minutes.

3. Approval of the September 19, Special Meeting Minutes.

Public Comments: None
Motion was made by: Councilmember A. Ayon to approve the entire consent agenda; 2nd by:

Councilmember M. Pérez
ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

PUBLIC HEARINGS

4. Second Reading and Adoption of Ordinance No.0010-2023 AN ORDINANCE OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND AMENDING THE OFFICIAL ZONING MAP FOR ASSESSOR’S PARCELS 060-420-14, 060-420-20, 060-420-21, 060-420-24, 060-420-23, AND 060-420-13.
• Staff Report: Community Development Director, Paul Saldana a. Opened Public Hearing and Receive Public Testimony: 6:19 p.m.

No Comments from the public were presented.
b. Closed Public Hearing: 6:19 p.m.
c. Motion was made by: Councilmember Cano to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Adopt Ordinance No.0010-2023 AN ORDINANCE OF

THE CITY COUNCIL OF THE CITY OF MCFARLAND AMENDING THE OFFICIAL ZONING MAP FOR ASSESSOR’S PARCELS 060-420-14, 060-420-20, 060-420-21, 060- 420-24, 060-420-23, AND 060-420-13; 2nd by: Councilmember A. Ayon.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus
d. Mayor Ayon directed Staff to Post Within 15 days of its Passage in Designated Posting Locations.

5. Introduction and First Reading of Ordinance No.0011-2023 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING MCFARLAND MUNICIPAL CODE CHAPTERS 1.08.010 RELATED TO POSTINGS.
• Staff Report: City Manager, Kenny Williams
a. Opened Public Hearing and Receive Public Testimony: 6:22 p.m.

No Comments from the public were presented.
b. Closed Public Hearing: 6:22 p.m.
c. Motion was made by: Councilmember Pérez to Waive the Reading of the Ordinance Text in its Entirety, Read by Title Only, and Introduce Ordinance No.0011-2023 AN

ORDINANCE OF THE CITY OF MCFARLAND AMENDING MCFARLAND
MUNICIPAL CODE CHAPTERS 1.08.010 RELATED TO POSTINGS.; 2nd by:

Councilmember A. Ayon.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus
d. Mayor directed Staff to Schedule Second Reading and Adoption of Ordinance No. 0011- 2023 for the Next Regular City Council Meeting of October 12, 2023.

ADMINISTRATIVE AGENDA

6. Motion was made by: Councilmember A. Ayon to Approve of Resolution No. 2023-0119 A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING

THE CREATION AND FILLING OF A TEMPORARY ACCOUNTING CLERK I POSITION

TO ENSURE CONTINUOUS OPERATIONAL EFFICIENCY OF THE FINANCE DEPARTMENT; 2nd by: Councilmember Gonzalez.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

7. Motion was made by: Councilmember A. Ayon to Approve of Resolution No.2023-0120 A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING A

JOB DESCRIPTION FOR AN ADDITIONAL FULL TIME OR PART TIME TRANSIT DRIVER; 2nd by: Vice Mayor Cano.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

8. Motion was made by: Councilmember A. Ayon to Approve of Resolution No.2023-0121 A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, AUTHORIZING THE APPROPRIATION OF FUNDS IN THE AMOUNT OF $51,609.25 FROM THE CITY’S ENTERPRISE FUND DESIGNATED FOR WATER SERVICES; 2nd by: Councilmember Gonzalez.

ROLL CALL VOTE: 5/0
AYES: S. Ayon, R. Cano, A. Ayon, M. Pérez, A. Gonzalez
NAYS: None
ABSTAIN: None
ABSENT: None
Full consensus

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Kern Council of Governments (KCOG) Mayor Ayon- Nothing to Report b. Kern Economic Development Corp. (KEDC) Mayor Ayon- Nothing to Report c. Kern Local Agency Formation Commission (LAFCO) Mayor Ayon- Nothing to Report d. Delano Mosquito Abatement District (DMAD) Vice Mayor Cano- Nothing to Report e. Poso Creek (IRWMP) Councilmember Gonzalez- Nothing to Report f. San Joaquin Valley Air Pollution Control District (SJV) Councilmember Ayon- Nothing to Report
g. Public Policy and Finance Committee- Mayor Ayon & Councilmember Gonzalez – Meeting cancelled
h. Public Safety Committee – Mayor Ayon & Vice Mayor Cano – Meeting cancelled i. Quality of Life Committee – Councilmember A. Ayon & Councilmember Gonzalez – Hired a new employee who has animal control experience and has worked with the city of Shafter.

Committee is moving in the right direction with the usage of City Council Chambers. j. Cannabis Committee – Mayor Ayon & Councilmember Pérez – Nothing to Report

COUNCIL STATEMENTS AND REPORTS

1. Councilmember Pérez thanked the Oliva family for speaking. Went to League of Cities and was able to learn new ways to improve the community. Thanked the public for giving her the opportunity to attend.

2. Councilmember Gonzalez expressed her condolences to the Oliva family. Hopes the Council can assist the family in the search. Hopes to utilize and share what she learned at the League of Cities Conference.

3. Councilmember A. Ayon expressed his condolences and hope the City Council can try to help as much as possible. Thanked the public for their involvement. Asks community to be aware children are in the street more this time of year. Asks community to participate in events like the upcoming Trunk or Treat.

4. Vice Mayor Cano thanked the public for their attendance. Expressed that the Oliva family has his support. He would like to assist them and make sure the right areas are being safely searched.

5. Mayor S. Ayon expressed his condolences to the Oliva family. He would like to put together a search committee. He attended the League of Cities conference. In the process of advancing the city’s issue with flooding. Thanked the public for attending the meeting.

Open session adjourned at 6:35 p.m. City Council continued to Closed Session

CLOSED SESSION

1. Conference with Legal Counsel – Existing Litigation (§ 54956.9): Lopez/Sigala v. City of McFarland, et al. [Claim No.: FR99822] USDC- EASTERN DISTRICT – FRESNO DIVISION Case No. 1:22-CV-00106-DAD-BAK

2. Liability Claims (§ 54961): Claimant:(Gemmalyn Tom) against City of McFarland

ADJOURNMENT
__________________________
Sarah Drake, Deputy City Clerk
1 | Page

CITY OF MCFARLAND

STAFF REPORT
TO:

FROM:

DATE:

Honorable Mayor and City Council Members
Kenny Williams City Manager
Francisca Alvarado, City Clerk
October 12, 2023
SUBJECT: Second Reading and Adoption of Ordinance No.0011-2023 Amending chapter 1.08 regarding changing public notices posting locations.

SUMMARY:

Ordinance 1.08.010
California Government Code 54954.2 states that agenda be posted in a location that is freely accessible to members of the public and on the local agency’s internet website.

We currently have been posting at the following locations:

1. City Hall

2. Veteran’s Hall

3. Blanco Park

4. City of McFarland Website
Given the increased frequency of council and subcommittee meetings, coupled with the volume of information in the agendas, our City Clerk faces challenges in effectively and efficiently posting agendas at all required locations by the deadlines stipulated in the Brown Act. Moreover, physical postings in public spaces have been removed and tossed to the ground, leading to littering issues.

This proposal suggests streamlining posting locations to enhance operational efficiency while still ensuring accessibility to vital information for our community.

To maximize operational efficiency and maintain transparency for the community, staff recommends narrowing the posting of agendas related to meetings subject to the Brown Act to the following locations:

1. City of McFarland Official Website

2. City Hall
The following public places in the City are designated as places for the posting of public notices:

A. City Hall;
B. McFarland City Website;
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C. Jim White "Blanco" Park;
D. Community Center/Veteran's Hall
This change will ensure that information remains accessible while optimizing staff resources, ensuring continued service excellence for all residents.

FINANCIAL IMPACT:

Legal Fees – Attorney Ordinance Review
RECOMMENDATION:

Staff recommends that the City Council Adopt Ordinance No. 0011-2023 Amending chapter

1.08 regarding changing public notices posting locations.

ATTACHMENTS:

1. Ordinance No. 0011-2023
ORDINANCE NO. 0011-2023

AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING
MCFARLAND MUNICIPAL CODE CHAPTERS 1.08.010 RELATED TO
POSTINGS.

Section 1. Amendments.

WHEREAS, The City of McFarland (“City”) desires to amend, clarify and codify its Municipal Code Chapter related to agenda postings.

WHEREAS, The Ordinance Amendment updates the Municipal Code to change locations of postings.

WHEREAS, Adoption of this Ordinance is in furtherance of the City’s goals and objectives while reducing the potentially negative impacts arising from incompatible Municipal Code Chapters

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF MCFARLAND DOES ORDAIN AS FOLLOWS:

Section 2. Section 1.08.010 of the McFarland Municipal Code is hereby adopted, amended and restated to read as follows:

1.08.010 Places designated for posting of notices.

1. The following public places in the city are designated as places for the posting of public notices:

A. City Hall;
B. McFarland City Website;
C. Community Center/Veteran's Hall;
D. Jim White “Blanco” Park

2. The following public places in the city are designated as places for the posting of agendas related to meetings subject to the Brown Act.

A. City Hall;
B. McFarland City Website
Section 3. NOTICE. The City clerk shall certify to the passage and adoption of this Ordinance and shall cause this Ordinance to be posted within 15 days after its passage, in accordance with Section 36933 of the Government Code.
-2-
Section 4. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance is, for any reason, deemed or held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, or preempted by legislative enactment, such decision or legislation shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of McFarland hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or word thereof, regardless of the fact that any one or more sections, subsections, clauses, phrases, or word might subsequently be declared invalid or unconstitutional or preempted by subsequent legislation.

Section 5. Effective Date. This Ordinance shall take effect thirty days after its adoption pursuant to California Government Code section 36937.

Section 6. Certification; Publication. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published or posted according to law.

INTRODUCED, at a regular meeting of the City Council of the City of McFarland, California on the 28th, day of September 2023.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland, California on the 12th the day of October 2023, by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
María T. Pérez
Anita Gonzalez
_______________________________
Saul Ayon, Mayor
I hereby certify that the foregoing Ordinance was duly and regularly adopted by the City Council of the City of McFarland by a regular meeting thereof held on 12th day of October 2023.

ATTEST:
_____________________________
Francisca Alvarado, City Clerk
APPROVED AS TO FORM:
____________________________
Nathan M. Hodges, City Attorney
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CITY OF MCFARLAND

STAFF REPORT
TO: Honorable Mayor and City Council Members
FROM: Kenny Williams, City Manager
Paul Saldana, Community Development Director
DATE: October 12, 2023
SUBJECT: Report, Discussion, and Possible Approval of Ordinance No. 0012 -2023 repealing sections 8.04, 8.06, 8.16, 8.40, 10.20 and 10.24 of the McFarland Municipal Code.

SUMMARY:

The City of McFarland staff conducted a review of the Municipal Code relative to regulations that are outdated or otherwise unenforceable. The following are recommended for repeal:

Chapter 8.04 Dairy Products: This regulation was adopted in 1958 and likely was enacted to regulate the sale of dairy products when they were delivered to homes and businesses by retailers. Dairy products are regulated by the California Department of Food and Agriculture.

Chapter 8.06 Food Sources: Adopted in 1996, this is an area under the jurisdiction of Environmental Health Services and the California Health & Safety Code and is unenforceable by the City.

Chapter 8.16 Tents: Adopted in 1962, the use of tents in the City is regulated by the zoning ordinance as well as state building regulations and is outdated.

Chapter 8.40 Food Safety Education: Adopted in 2016 this is regulated by Environmental Health and falls outside of the City’s jurisdiction.

Chapter 10.20 Bicycles: Adopted in 1975, this chapter regulates the use of bicycles in the City including requirements for all bikes to be licensed within the City and provides for enforcement mechanisms. The regulation has not been enforced and represents an administrative burden for enforcement.

A copy of the sections of the Municipal Code that are proposed for repeal are attached. 2 | Page
Chapter 10.24 Parking Chemical Toilets: Adopted in 1995, this area is regulated by the City’s Zoning Ordinance, Environmental Health and the Vehicle Code.

FINANCIAL IMPACT:

This change will have no impact on the overall budget of the city.

RECOMMENDATION:

Staff Recommends Council to introduce the ordinance amendment, open a public hearing, and direct staff to bring back for a second reading and possible adoption at the next regular city council meeting.

ATTACHMENT:

I. Municipal Code Sections Recommended for Repeal
II. Ordinance No. 0012-2023
1 ORDINANCE NO. 0012-2023

AN ORDINANCE OF THE CITY OF MCFARLAND
UPDATING TITLE 8 AND TITLE 10 OF THE MUNICIPAL
CODE
Section 1. Recitals
WHEREAS, the City of McFarland (the “City”) has the authority under Article XI, Section 7 of the California Constitution, to enact regulations for the public peace, morals, and welfare of the City; and
WHEREAS, the City Municipal code contains regulations that are out dated or a no longer applicable to the City and
WHEREAS, the removal of outdated regulations does not impact the public peace, morals, and welfare of the City and
WHEREAS, the City desires to maintain a Municipal Code that is free of regulations that are outdated or otherwise unenforceable.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF MCFARLAND DOES ORDAIN AS FOLLOWS:

Section 2. Chapter 8.04 relating to dairy products is hereby repealed.

Section 3. Chapter 8.06 relating to approved food sources is hereby repealed.

Section 4. Chapter 8.16 relating to tents is hereby repealed.

Section 5. Chapter 8.40 relating to food safety education is hereby repealed.

Section 6. Chapter 10.20 relating to bicycles is hereby repealed.

Section 7. Chapter 10.24 relating to parking chemical toilets is hereby repealed.

Section 8. Notice. The City clerk shall certify to the passage and adoption of this ordinance and shall cause this Ordinance to be posted within 15 days after its passage, in accordance with Section 36933 of the Government Code.

Section 9. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance is, for any reason, deemed or held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, or preempted by legislative enactment, such decision or legislation shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of McFarland hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or word thereof, regardless of the fact that any one or more sections, subsections, clauses, phrases, or word might subsequently be declared invalid or unconstitutional or preempted by subsequent legislation.

Section 10. Effective Date. This Ordinance shall take effect thirty days after its adoption pursuant to California Government Code section 36937.

Section 11. Certification; Publication. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published or posted according to law.

INTRODUCED, PASSED at a regular meeting of the City Council of the City of McFarland, California on the 12th day of October 2023, by the following vote:

ADOPTED at a regular meeting of the City Council of the City of McFarland, California on the 23rd day of October 2023, by the following vote:
2 Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita González
Amador Ayon
María T. Pérez

_______________________________
Saul Ayon, Mayor
I hereby certify that the foregoing Ordinance was duly and regularly adopted by the City Council of the City of McFarland by a regular meeting thereof held on October 23, 2023.

ATTEST:
_____________________________
Francisca Alvarado, City Clerk
APPROVED AS TO FORM:
____________________________
Nathan Hodges, City Attorney
Municipal Code Sections Recommended for Repeal

Chapter 8.04 DAIRY PRODUCTS
Sections:

8.04.010 Pasteurization required.

All milk or cream sold, served, offered or exposed for sale, or delivered for human consumption within the city shall be pasteurized.
(Ord. 22 §1, 1958)

8.04.020 Interpretation of terms.

The terms "milk," "raw milk," "cream," "pasteurized," "pasteurization" and "certified," as used in this chapter, shall be as said terms are defined in the Agricultural Code of the state. (Ord. 22 §2, 1958)

8.04.030 Exceptions.

The provisions of Section 8.04.010 shall not apply to:

A. Certified milk or cream;
B. The delivery and sale of raw milk to wholesalers or to pasteurization plants for the purpose of being pasteurized;
C. The production for sale or other distribution of milk by any person owning or maintaining less than three cows or seven goats in lactation for use or consumption by that person or any member of his household.
(Ord. 22 §3, 1958)

8.04.040 Violation—Penalty.

Any person violating this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not to exceed five hundred dollars or imprisoned in the county jail for a term not exceeding six months, or by both such fine and imprisonment.
(Ord. 22 §4, 1958)
Chapter 8.06 APPROVED FOOD SOURCES
Sections:

8.06.010 Food required to be of an approved food source.

All food sold, served, prepared, transported or exposed for sale within the city shall be of an approved food source.
(Ord. No. 278, § 1, 7‐11‐96)

8.06.020 Interpretation of terms.
"Approved food source" means a provide, manufacturer, distributor or food establishment that is not acceptable to the enforcement agency based on a determination of current public health principles, practices and generally recognized industry standards that protect public health, California Uniform Retail Food Facilities law, and permitted by the Kern County Environmental Health Services and displaying appropriate permit or license stickers.
"Enforcement agency" means the State Department of Health Services, Kern County Environmental Health Services, city of McFarland, the local law enforcement agency and any other state or federal health agency. "Food" means any raw or processed substance, ice, beverage (including water) or ingredient intended to be used as food, drink, confection or condiment (including relishes, spices, or seasonings used on or with a food item), for human consumption.
(Ord. No. 278, § 1, 7‐11‐96)

8.06.030 Exceptions.

Private homes, churches, private clubs or non‐profit associations that gives or sells food to its members or guests at occasional events as defined in Section 27528 of the California Uniform Retail food Facilities Law. (Ord. No. 278, § 1, 7‐11‐96)

8.06.040 Violation—Penalty.

Any person violating this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not to exceed five hundred dollars or imprisoned in the county jail for a term not to exceeding six months, or by both such fine and imprisonment. As an additional remedy in the interest of maintaining and protecting public health and welfare, the food products of a food source not approved, may be impounded and abated by the located law enforcement agency, the city manager or his designee. (Ord. No. 278, § 1, 7‐11‐96; Ord. No. 002‐2010, § 1, 2‐11‐10) Editor's note(s)—Ord. No. 278, § 1, adopted July 11, 1996, set out provisions intended for use as § 8.06.060. For purposes of classification, and at the editor's discretion, these provisions have been included as § 8.06.040.

Chapter 8.16 TENTS
Sections:

8.16.010 Prohibited uses.

No tent shall be used as living or sleeping quarters in the city. (Ord. 64 §1, 1962)

8.16.020 Permit required.

No tent exceeding one hundred square feet in area shall be erected, maintained, operated or used in the city without first obtaining a permit from the city council. The permit shall be granted at a regular meeting of the city

council upon satisfactory proof that the location, design, construction, flameproofing, maintenance, use and sanitation of the tent meets national‐ly recognized good health and safety practices. (Ord. 64 §2, 1962)

8.16.030 Violation‐Penalty.

Any person, firm or corporation violating any of the provisions of this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars or by imprisonment for a period not exceeding six months in the county jail, or by both such fine and imprisonment. (Ord. 64 §3, 1962)
Chapter 8.40 FOOD SAFETY EDUCATION

8.40.010 General purpose.

The purpose of this chapter is to establish standards for the requirement of individuals to attend food safety education courses and to pass a competency examination when found to have a posed to the risk and safety of the community.
(Ord. No. 049‐2016, § 1, 3‐24‐16)

8.40.020 Incorporation by reference.

Pursuant to Government Code Sections 50022.1 et seq., Ordinance No. G‐8612 of the Board of Supervisors of the County of Kern, State of California which adds Chapter 8.59 to Title 8 of the Kern County Ordinance Code regarding food safety education and each and every term, provision, rule, and regulation therein is hereby incorporated by this reference as if fully set forth herein verbatim. (Ord. No. 049‐2016, § 1, 3‐24‐16)
Chapter 10.20 BICYCLES
Sections:

10.20.010 Definitions.

As used in this chapter, the word "bicycle" means a device upon which a person may ride, which is propelled by human power through a system of belts, chains and gears and which has wheels at least twenty inches in diameter and a frame size of at least fourteen inches.
(Ord. 138 §1, 1975)

10.20.020 License required.

It shall be unlawful for any person to operate or use a bicycle upon any street, road, highway or other public property in the city without first obtaining from the city police department a license therefor. (Ord. 138 §2, 1975)

10.20.030 Issuance of licenses.

The city police department is authorized and directed to issue upon written application, bicycle licenses which shall be effective from the date of registration to and including the thirty‐first day of December of the second year following the year of registration. All license renewals shall be on January 1st of the third year following the year of registration. The licenses when issued shall entitle the licensee to operate such bicycles for which the license has been issued upon all the streets, roads, highways or other public property, exclusive of the sidewalks thereof, in the city.
(Ord. 210 §13(part), 1987: Ord. 138 §3, 1975)

10.20.040 License plates.

The city shall provide each year license plates, together with registration cards with the license plates and registration cards that conform to state law; such license plates shall be suitable for attachment upon the frames of the bicycles, and it shall be the duty of the police department to attach one such license plate to the frame of each bicycle and to issue a corresponding registration card to the licensee upon the licensing herein provided for.

Such license plates shall remain attached during the existence of such license. The police department shall also keep a record of the date of issue of each license, the license number, the serial number of the bicycle, the make, type and model of the bicycle, and the name and address of the licensee. (Ord. 138 §4, 1975)

10.20.050 Report of sale or transfer.

It shall be the duty of every person who sells or transfers ownership of any bicycle, to report such sale or transfer by returning to the city police department the registration card issued to such person as licensee thereof, together with the name and address of the person to whom the bicycle was sold or transferred, and such report shall be made within ten days of the date of the sale or transfer. It shall be the duty of the purchaser or transferee of such bicycle to apply for a transfer of registration thereof within ten days of taking possession thereof.

Whenever the owner of a bicycle licensed pursuant to this chapter changes his or her address, he or she shall within ten days notify the city police department of his or her old and new address. (Ord. 210 §13(part), 1987: Ord. 138 §5, 1975)

10.20.060 Retailers and dealers‐Duties.

A. Each bicycle retailer and each bicycle dealer shall supply to each purchaser a preregistration form provided by the city and shall include, on the sales check or receipt given to the purchaser, a record of the following information: name of retailer, address of retailer, year and make of the bicycle, serial number of the bicycle if delivered to the purchaser in an assembled state, general description of the bicycle, name of the purchaser and address of the purchaser. A copy of the preregistration form shall be filled out and forwarded by the purchaser to the city clerk within ten days from the date of sale.

B. For the purposes of this chapter, a "bicycle dealer" is any person who sells, gives away, buys or takes in trade for the purpose of resale, more than five bicycles in any one calendar year, whether or not such bicycles are owned by such person. "Bicycle dealer" also includes agents and employees of such person. No bicycle retailer shall sell any new bicycle in the city unless such bicycle has permanently stamped or cast on its frame a serial number unique to the particular bicycle of each manufacturer. Serial numbers shall be cast in the head of the frame, either side of the seat down post tube, or the bottom sprocket bracket. (Ord. 210 §13(part), 1987: Ord. 138 §6, 1975)

10.20.070 Lost, stolen or mutilated license indicia or registration forms.

In the event that any bicycle license indicia or registration form issued pursuant to this chapter is lost, stolen or mutilated, the licensee of such bicycle shall immediately notify the city clerk, and, within ten days after such notification, shall apply to the city for a duplicate license indicia or registration form. Thereupon, the city shall issue to such licensee a replacement indicia or registration form upon payment to the city of the appropriate fee. (Ord. 210 §13(part), 1987: Ord. 138 §12, 1975)

10.20.080 Violation—Alteration or removal of serial numbers.

It shall be unlawful for any person to wilfully or maliciously remove, destroy, mutilate or alter the number of any bicycle frame serial number pursuant to this chapter. It shall also be unlawful for any person to remove, destroy, mutilate or alter any license plate, seal or registration card during the time in which such license plate, seal or registration card is operative. Provided, however, that nothing in this chapter shall prohibit the city police department from stamping numbers on the frames of bicycles on which no serial number can be found, or on which the number is illegible or insufficient for identification purposes. (Ord. 138 §7, 1975)

10.20.090 Violation—Penalty.

Every person, firm or corporation violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five dollars. In addition to the penalty set forth in this section, the city police department or any member thereof, may impound and retain possession of any bicycle operated in violation of any of the provisions of this chapter and may retain possession of the same until the license provided for in this chapter is obtained by the owner of the bicycle. (Ord. 138 §8, 1975)
Chapter 10.24 PARKING CHEMICAL TOILETS1

10.24.010 Chemical toilets.

A person shall not park any chemical toilet of the type normally transported by semitrailer upon any highway, street, alley, public way or public place except when otherwise required by law. (Ord. 274 §1(B)(part), 1995)

10.24.020 Removal of chemical toilets.

Any legally employed and salaried officer of the police department may remove a chemical toilet from any highway, street, alley, public way or public place within the city which is in violation of Section 10.24.010. (Ord. 274 §1(B)(part), 1995)
1 Editor's note(s)—Ord. No. 025‐2013, § 1(c), adopted February 28, 2013, renumbered Chapter 10.10, §§

10.10.010—10.10.030 as Chapter 10.24, §§ 10.24.010—10.24.030.

10.24.030 Violation—Penalty.

Any person, firm or corporation violating any of the provisions of this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding six months in the county jail, or by both such fine and imprisonment. (Ord. 274 §1(B)(part), 1995)

NOTICE OF PUBLIC HEARING
Ordinance repealing sections 8.04, 8.06, 8.16, 8.40, 10.20 and 10.24 of the McFarland Municipal Code
at City Council Chambers
103 Sherwood Ave, McFarland
Notice is hereby given that the City Council of the City of McFarland will conduct a public hearing, at which time you may be heard to consider the following:
 Consideration and adoption of an Ordinance of the City Council of the City of McFarland Approving repealing sections 8.04, 8.06, 8.16, 8.40, 10.20 and 10.24 of the McFarland Municipal Code
These meetings shall be held in person at the City of McFarland Council Chambers, located at 103 W.

Sherwood Avenue, McFarland, CA 93250. Additionally, these meetings shall be broadcast for listening and/or viewing purposes only via Facebook. To access the meetings for viewing or listening purposes only, please use the following information:

Members of the public are encouraged to participate by providing public comment at the meetings. The agenda of the Regular City Council Meeting will be posted at least 72 hours prior to the meeting. The meeting the agendas will be posted at https://www.mcfarlandcity.org/AgendaCenter. Please check the agendas for any modifications to how the meetings may be conducted and for ways in which the public can participate.

Additional information on the proposed changes may be obtained from the City of McFarland, City Hall, 401 W. Kern Avenue, McFarland, CA 93250, or the City’s web site at www.mcfarlandcity.org.

All persons interested in this topic who have questions, would like to provide feedback, or who have comments are invited to attend. If you challenge the approval or denial of these matters in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Clerk, at or prior to, the public hearing. Address any communications or comments regarding the project to Francisca Alvarado, City Clerk, at 401 W. Kern Avenue, McFarland, CA 93250, (661) 792-3091, [email protected] Regular McFarland City Council Public Hearing Information Date: October 12, 2023
Time: 6:00 PM
Place: City of McFarland Council Chambers, 103 W. Sherwood Avenue, McFarland, CA 93250
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CITY OF MCFARLAND

STAFF REPORT
TO: Honorable Mayor and City Council Members
FROM: Kenny Williams, City Manager
Diego Viramontes, Finance Director
DATE: October 12, 2023
SUBJECT: Report, Discuss, and Possible Approval of Resolution No. 2023-0127 A Resolution of the City Council of the City of McFarland accepting the Water, Sewer and Solid Waste Utility Rate Study Reports, approving the proposed 5-year rate schedules included in the utility rate studies effective January 1, 2024, setting a public hearing date of December 14, 2023 for adoption of proposed rates and authorizing the mailing of public hearing notices to property owners and utility customers.

SUMMARY:

The City of McFarland is updating its utility rates to reflect the increasing costs of maintaining essential infrastructure, ensuring quality service, and meeting regulatory obligations. This report provides background on these needs, highlights efforts to manage costs, and details the proposed rate changes. Staff requests City Council's approval to move forward with public hearings and notification.

Background
 Current Challenges: McFarland grapples with rising costs and heightened regulatory scrutiny. Key projects include overhauling our water well system, replacing aging water infrastructure, and undertaking significant upgrades at the Wastewater Treatment Plant.  Previous Rate Adjustments: Our last rate review was in 2019. Given the expiration of these adjustments and mounting capital demands, new rate studies were initiated.  Utility Rate Study Contract: After an RFP in December 2022, Willdan Financial Services was awarded the task of undertaking comprehensive rate studies. Collaborations with them have since been ongoing to ensure timely implementation of proposed rates by January 1, 2024.

Efforts to Minimize Rate Increases
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 Major Water and Sewer Infrastructure Funding: The City proactively approached the State Water Resources Control Board, seeking financial assistance for major capital infrastructure projects. By leveraging state resources, McFarland has aimed to reduce the direct costs that would otherwise be borne by local ratepayers.
 Water and Sewer Bond Refinancing: The decision to refinance our water and sewer bonds reflects our commitment to fiscal responsibility. This move will yield substantial financial benefits for our residents in the long run.
 Development Impact Fee Update: McFarland's proactive stance on adjusting its development impact fees ensures that new projects bear a fair share of the costs tied to infrastructure expansion. This strategic move is designed to shield our current ratepayers from any undue financial stresses related to city growth.
 Operational Efficiency: The City prides itself on maintaining a lean operational structure, reflected in its decision to limit staffing increases. With only 5 authorized FTEs in the water department and 3 in the sewer department, McFarland has emphasized efficiency without compromising service quality. This restrained approach to staffing also translates to cost savings, benefiting the community at large.
 Phased Rate Adjustments: To avoid drastic yearly rate hikes, necessary rate changes are proposed to be spread over five years.

Proposed Water Rates
The proposed water rates consist of 1) a monthly fixed service charge that designates the minimum amount a customer will pay regardless of water use, and 2) a volumetric rate per 100 cubic feet based upon the amount of monthly metered water usage. The monthly fixed service charge varies based on customer type and meter size. The volumetric rates apply both an incremental and uniform rate structure. The incremental rate applies to residential customers such that the rate per 100 cubic feet increases once certain usage block thresholds are met and exceeded. The uniform rate structure applies to all other customer types such that the rate per 100 cubic feet remains the same regardless of the amount of water usage.

The city is proposing to implement new water rates as a series of annual adjustments over a 5-year period, starting on January 1, 2024, and then each January 1 thereafter. The following table summarizes the proposed water rates.
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Proposed Sewer Rates
The proposed sewer rates consist of 1) a monthly fixed service charge (flat monthly fee) that applies to all single-family residential and multi-family residential customers by dwelling unit regardless of their usage, 2) a monthly fixed service charge that designates the minimum amount a non-residential customer will pay by account, based on their sewer discharge strength, regardless of the amount sewer discharge, and 3) a non-residential volumetric rate component, also based on a customer’s discharge strength, that recovers the costs of treatment and disposal of wastewater.

Residential customers pay a monthly flat fee, and therefore, do not pay a volumetric rate based on their respective sewer discharge such as the non-residential customer classes.

The city is proposing to implement new sewer rates as a series of annual adjustments over a 5-year period, starting on January 1, 2024, and then each January 1 thereafter. The following table summarizes the proposed water rates.
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Proposed Solid Waste Rates
The City’s proposed Solid Waste rate structure has different rates depending upon the customer class, size of container, and frequency of collection. Single-family and multi-family residences with container service are billed per dwelling unit based on the size of the container, while commercial customers and multi-family customers with bin service are billed based on the size of the container and frequency of collection. Also, the City currently offers a senior citizen discount of approximately 5.4% to qualifying accounts. Any reduction in funds needed for Solid Waste Utility operations, resulting from senior citizen discounts, is offset by a contribution from the City’s General Fund, such that rates paid by other Solid Waste customers are not subsidizing or making up for the senior citizen discounts.

The city is proposing to implement new Solid Waste rates as a series of annual adjustments over a 5-year period, starting on January 1, 2024, and then each January 1 thereafter. The following table summarizes the proposed water rates.
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The proposed water, sewer and solid waste rates are described and fully documented in the attached "Comprehensive Water and Sewer Utility Rate Study" and “Solid Waste Study” prepared by Willdan Financial Services. Staff is requesting that the City Council receive these reports, review its content and approve it to be made available to McFarland’s utility customers.

Proposition 218
Pursuant to the California Constitution, specifically Proposition 218 before the city can implement new utility rates a Public Hearing must be held to provide an opportunity for customers to make public comment regarding the proposed changes. The City Council is hereby requested to set a public hearing for Thursday, December 14, 2023, at 6:00 p.m. Any owner or customer of record of a parcel subject to the proposed rates may submit a written protest against the proposed rate revisions. If written protests are filed for a majority of the affected parcels, the proposed rate revisions will not be adopted.

In accordance with Government Code section 53759, there is a 120-day statute of limitations for challenging any new, increased, or extended fee or charge, commencing from the later of the effective date of the new rates or of the date of the final passage, adoption, or approval of the resolution adopting the new rates. In order for a written protest to be counted, it must include the following: a statement indicating that the identified property owner or customer of record is in opposition to the proposed water or sewer rate changes; the street address or Assessor's Parcel Number (APN) for the parcel(s) with respect to which the protest is made; and the name and signature of the owner or customer.

Protests may be mailed, or hand delivered, to the City Clerk at 401 W. Kern Ave., McFarland, CA 93250 prior to 4:00 p.m. on December 14, 2023, or hand delivered to the City Clerk at the Public Hearing on December 14, 2023. To be counted, a signed written protest must be received by the City Clerk before the conclusion of the Public Hearing. Protests submitted via e-mail or other electronic means will not be accepted.

The City Council will hear and consider all written and oral protests to the proposed rate changes at the Public Hearing. Oral comments at the Public Hearing will not qualify as formal protests unless accompanied by a written protest. Upon the conclusion of the Public Hearing, there will be no more written protests accepted and no more testimony taken, and the City Council will consider 8 | Page
adoption of the proposed rates for water, sewer and Solid Waste service described in this notice.

If written protests, as outlined above, are not presented by a majority of property owners or customers of record, the City Council will be authorized to adopt the proposed rates. While both property owners and customers of record may submit written protests, only one protest will be counted for each parcel. If adopted, the rates for water, sewer and solid waste service will be in effect beginning January 1, 2024.

FINANCIAL IMPACT:

There is no fiscal impact associated with the recommended action. However, moving this item forward will ensure that the City has sufficient operating revenue to maintain and perhaps improve on existing service levels in the water, sewer and solid waste utilities.

RECOMMENDATION:

Staff recommends adopting a resolution accepting the Water, Sewer and Solid Waste Utility Rate Study Reports, approving the proposed 5-year rate schedules included in the utility rate studies effective January 1, 2024, setting a public hearing date of December 14, 2023, for adoption of proposed rates and authorizing the mailing of public hearing notices to property owners and utility customers.

ATTACHMENT:

1. Resolution No. 2023-0127

2. Comprehensive Water & Sewer Utility Rate Study

3. Solid Waste Rate Study

4. Proposition 218 Notice
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RESOLUTION NO. 2023-0127

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND

ACCEPTING THE WATER, SEWER, AND SOLID WASTE UTILITY RATE STUDY

REPORTS, APPROVING THE PROPOSED FIVE-YEAR RATE SCHEDULES INCLUDED IN THE UTILITY RATE STUDIES EFFECTIVE JANUARY 1, 2024, SETTING A PUBLIC HEARING DATE OF DECEMBER 14, 2023, FOR ADOPTION OF

PROPOSED RATES AND AUTHORIZING THE MAILING OF PUBLIC HEARING

NOTICES TO PROPERTY OWNERS AND UTILITY CUSTOMERS
WHEREAS, the City of McFarland recognizes the need for consistent and thorough financial planning to ensure the sustainability of the essential utilities it provides; and WHEREAS, the City has engaged in a comprehensive review of its Water, Sewer, and Solid Waste utility operations, culminating in the Utility Rate Study Reports prepared by Willdan Financial Services; and
WHEREAS, these studies have resulted in proposed five-year rate schedules designed to support the ongoing maintenance, capital improvements, and operational needs of the City's utilities; and
WHEREAS, in the spirit of transparency and community involvement, it is vital that the City’s residents and stakeholders have the opportunity to review, understand, and provide feedback on these proposed changes;
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of McFarland herby finds and determines as follows:

1. Acceptance of Reports: The City Council hereby accepts the Water, Sewer, and Solid Waste Utility Rate Study Reports, attached hereto as Exhibit A, and acknowledges their importance in guiding the financial direction of the City's utility operations.

2. Approval of Rate Schedules: The proposed five-year rate schedules detailed within the Utility Rate Study Reports, to be effective on January 1, 2024, are hereby approved.

3. Setting of Public Hearing: A Public Hearing is set for December 14, 2023, at 6:00 p.m., in the City Council Chambers, to discuss, review, and potentially adopt the proposed rate changes.

4. Authorization of Notices: The City Manager, or designee, is hereby authorized to proceed with the mailing of Public Hearing notices to property owners and utility customers, informing them of the proposed rate changes and the upcoming Public Hearing.

I hereby certify that the foregoing is a full, true and correct copy of the resolution of the City Council of the City of McFarland at a meeting held on Thursday, October 12, 2023, moved by ‐2‐
Councilmember __________________and seconded by Councilmember ___________________, duly adopted and passed by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
María T. Pérez
Anita Gonzalez

_______________________________
Saul Ayon, Mayor
I hereby certify that the foregoing Ordinance was duly and regularly adopted by the City Council of the City of McFarland by a regular meeting thereof held on 12th day of October 2023.

ATTEST:
_____________________________
Francisca Alvarado, City Clerk
City of McFarland, CA
Comprehensive Water & Sewer
Utility Rate Study
Report
i Water & Sewer Rate Study – Draft Report
October 2, 2023

TABLE OF CONTENTS
TABLE OF CONTENTS ............................................................................................................................... i Section 1 – Executive Summary...........................................................................................................1

1.1 Introduction.........................................................................................................................................1

1.2 Overview of the Rate Study Process............................................................................................1

1.3 Summary of Proposed Rates..........................................................................................................3 Section 2 – Revenue Sufficiency Analysis ..........................................................................................6

2.1 Financial Planning Principles..........................................................................................................6

2.2 Existing Rates.......................................................................................................................................6

2.3 Revenue Sufficiency Process .........................................................................................................8

2.3.1 Budget..........................................................................................................................................8

2.3.2 Capital Improvement Plan (CIP) ..........................................................................................9

2.3.3 Debt Service .............................................................................................................................10

2.3.4 Gross and Net Revenue Requirement ..............................................................................10

2.4 Customers & Billable Flows............................................................................................................11

2.4.1 Customer Billing Analysis........................................................................................................12

2.5 Financial Projections Under Existing Rates................................................................................12 Section 3 – Cost of Service Analysis..................................................................................................15

3.1 General ..............................................................................................................................................15

3.2 Water Cost-of-Service....................................................................................................................15

3.2.1 Peaking Factors .......................................................................................................................15

3.2.2 Functional Unbundling of Revenue Requirements........................................................17

3.2.3 Classification of Water System Costs.................................................................................18

3.2.4 Allocation to Customer Classes and Unit Cost Development....................................19

3.2.5 Rate Design by Unit Cost.......................................................................................................21

3.2.6 COS and Revenue Check....................................................................................................24

3.3 Sewer Cost-of-Service....................................................................................................................25

3.3.1 Functional Unbundling of Revenue Requirements........................................................25

3.3.2 Classification of Revenue Requirements..........................................................................26 ii Water & Sewer Rate Study – Draft Report
October 2, 2023

3.3.3 Allocation to Customer Classes and Unit Cost Development....................................27

3.3.4 COS and Revenue Check....................................................................................................29 Section 4 – Proposed Test Year Rates ...............................................................................................31

4.1 General ..............................................................................................................................................31

4.2 Typical Monthly Bill Comparison..................................................................................................34

4.3 Rate Comparison with Other Utilities .........................................................................................36 Section 5 – Projected Operating Results ..........................................................................................38

5.1 General ..............................................................................................................................................38

5.2 Projected Revenues .......................................................................................................................38

5.3 Debt Service Coverage ................................................................................................................41

5.4 Summary of Projected Operating Results ................................................................................42 Section 6 – Conclusions and Recommendations ............................................................................46

6.1 Disclaimers...............................................................................................................................................46

6.1.1 General Disclaimer .................................................................................................................46

6.1.2 Municipal Advisory Disclaimer.............................................................................................46

6.2 Conclusions.......................................................................................................................................47

6.3 Recommendations.........................................................................................................................48 1 | P a g e
Section 1 – Executive Summary

1.1 Introduction
Willdan Financial Services (Willdan) is pleased to submit to the City of McFarland (the “City”) the Water and Sewer Rate Study report (the “Report”) for your consideration. Willdan has completed the study of the City’s water and sewer rates and summarized the results of the investigations, analyses, and conclusions in this Report.

The City owns and operates water wells, storage tanks, and transmission and distribution facilities. The City also provides sewer treatment and collection services to residential and nonresidential customers within its incorporated limits. The City has focused a significant amount of attention and effort on strategic planning measures in all areas of utility operations to ensure that it remains prepared for the future. As part of its ongoing strategic planning efforts, the City has commissioned Willdan to perform a water and sewer rate study to analyze the revenue sources and expenditures of the utility system and provide recommendations for proposed rate and/or rate structure adjustments to meet the financial and administrative goals and objectives of the City. The primary objectives of the rate study include:
➢ Full cost recovery (i.e., operating costs, debt and other expenditure requirements); ➢ Cost-based rate structures;
➢ Consistency with American Water Works (“AWWA”) and Water Environment Federation (“WEF”) guidelines;
➢ Equity among customer classes;
➢ Meeting substantive and procedural Proposition 218 requirements; ➢ Administrative efficiency (i.e., easy to understand and implement); and ➢ 5-Year capital funding plan.

1.2 Overview of the Rate Study Process
The study develops water and sewer financial plans for the upcoming 5-year planning period and includes the development of cost-based rates through a cost-of-service and rate design analysis. Utility rates must be set at a level such that operating, maintenance, debt and capital expenses are funded with the revenues received from customers. In addition, the revenues generated from utility rates must only be used for this purpose and for each system separately. This is a significant point, as failure to achieve the needed revenues can lead to unacceptable service levels and inadequately maintained facilities. Therefore, a rate study typically consists of following three interrelated analyses:
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I. Financial Planning/Revenue Requirement Analysis: Creates a five-year plan to support an orderly, efficient program of on-going maintenance and operating costs, capital improvement and replacement activities, debt financing, and retirement of outstanding debt. In addition, the plan should fund and maintain appropriate reserve balances based on industry standards, as well as the City’s fiscal policies and specific needs.

II. Cost-of-Service Analysis: Identifies and apportions annual revenue requirements (i.e., expenditures) to functional cost components based on the demand placed on the utility system. The purpose of this analysis is to develop rates that generate revenues relatively proportionate to the share of each utility’s costs.

This objective is consistent with industry standards as well as the requirements of Proposition 218.

III. Rate Design: Develops an equitable and proportionate fixed/variable schedule of rates for the City’s customer base. The policy objectives are coordinated with Proposition 218 (Prop 218) requirements and cost-of-service objectives to achieve a balance between customer equity and financial stability goals. The balance of fixed and variable charges considers the need for a stable revenue source (the fixed charge) and the variable component of the rate structure such that customers placing higher costs on the system (through higher water and sewer use) incur a higher bill reflective of their impact on the system.

This rate study utilizes generally accepted rate-making principles and standards established by industry experts such as the AWWA in its “M1 - Principles of Water Rates Fees and Charges” manual and WEF in its “Financing and Charges for Sewer Systems, Manual of Practice No. 27”. The principles established by these entities are used as guidelines in the development of the proposed rates for water and sewer. A discussion of some of the key principles of ratemaking is presented in the following subsection of this Report.

Rate Design Analysis
Considers both the level and structure of the rate design to collect the appropiate and targeted level of revenues.

Cost of Service Analysis
Allocates the revenue requirements to the fixed/variable cost components based on cost of service.

Revenue Requirement Analysis
Compares the revenues to the expenses of the utility
to determine the overall rate adjustment required.
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1.3 Summary of Proposed Rates
The rate study methodology applied in the development of updated water and sewer rates, outlined in this Report, consisted of reviewing the historical operating results of the water and sewer utility systems, historical customer billing and consumption data, analyzing the budget to identify the net revenue requirements to be recovered from user rate revenues, performing general cost-of-service allocations based on the rate components and functional cost categories, and revising the rates based on the applicable costs and expenditures to be recovered from user rates. In addition, an analysis of the system customers and usage characteristics was performed to identify the rate determinants since they drive the recommended rates, which are the primary sources for generating revenues.

The allocated revenue requirements were utilized in conjunction with the rate determinants and rate structure to develop proposed rates for water and sewer.

The findings and conclusions of the rate analysis, as well as the resulting revised rate recommendations, were utilized to develop a projection of future operating results for a 5- year planning period from Fiscal Year (FY) 2024 (beginning July 1, 2023) through FY 2028 (ending June 30, 2028), herein referred to as the “Projection Period”. The purpose for developing the 5-year projections is to demonstrate the financial capability of the water and sewer revenues to support system operations and fund planned capital improvements. The analyses, findings and accompanying recommendations are presented in the subsequent sections of the Report.

The water and sewer rate analyses described in the Report are performed based on the general guidelines of the defined objectives, as well as common industry standards for setting utility rates. In addition to focusing on these major objectives, the rate analyses performed herein will consider other factors in designing rates. As will be discussed in detail later in the Report, such other rate considerations generally include sensitivity to the impact on existing customers, the relative comparability with neighboring utilities and the City’s existing rate structure. The proposed water and sewer rates for assumed implementation effective January 1, 2024 (or other such date as determined by the City) for FY 2023/24 (FY 2024, herein referred to as the “Test Year”) are provided in Tables 1 and 2, respectively. The existing rates are provided in Tables 3 and 4, respectively. 4 | P a g e
Table 1 – Proposed Monthly Water Rates
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Table 2 – Proposed Monthly Sewer Rates
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Section 2 – Revenue Sufficiency Analysis

2.1 Financial Planning Principles
While the individual rates for each of the utility systems vary based on a variety of factors, rates should be consistent with common rate-making principles within the utility industry. The guiding principle is that rates designed for any utility should provide a reasonable balance between several key factors. In general, the utility rates should:
➢ Generate a stable revenue stream that, when combined with other sources of funds, is sufficient to meet the expenditure requirements and goals of the system; ➢ Be based upon the proportionate cost of providing the service and not exceed the cost of providing the service;
➢ Be equitable – that is, they should generate revenue from customer classes in a manner which is reasonably in proportion to the cost to provide service to that customer class;
➢ Be easy to understand by customers; and
➢ Be easy to administer by the utility.

Striking the appropriate balance between the principles of ratemaking is the result of a detailed process of evaluation of revenue requirements and cost-of-service, and how those translate into the rate design alternatives which meet legal requirements and the specific objectives of the utility under the circumstances in which it operates.

2.2 Existing Rates
The City has established user rates for water and sewer service that are applied to retail customers of the system. The rates charged for water and sewer service are approved by the City Council and are not subject to administrative review or approval by any other local or state agency. The City has historically adjusted rates, as necessary, to provide for recovery of financial obligations including operating expenses, debt service, capital expenditures and any other expenses and transfers.

The existing water rates consist of 1) a monthly fixed service charge that designates the minimum amount a customer will pay regardless of water use, and 2) a volumetric rate per 100 cubic feet based upon the amount of monthly metered water usage. The monthly fixed service charge varies based on customer type and meter size. The volumetric rates apply both an incremental and uniform rate structure. The incremental rate applies to residential customers such that the rate per 100 cubic feet increases once certain usage block thresholds are met and exceeded. The uniform rate structure applies to all other customer types such that the rate per 100 cubic feet remains the same regardless of the amount of water usage. The existing rates for water service are provided in Table 3. 7 | P a g e
Table 3 – Existing Monthly Water Rates
The existing sewer rates consist of 1) a monthly fixed service charge (flat monthly fee) that applies to all single-family residential and multi-family residential customers by dwelling unit regardless of their usage, 2) a monthly fixed service charge that designates the minimum amount a non-residential customer will pay by account, based on their sewer discharge strength, regardless of the amount sewer discharge, and 3) a non-residential volumetric rate component, also based on a customer’s discharge strength, that recovers the costs of treatment and disposal of wastewater. Residential customers pay a monthly flat fee, and therefore, do not pay a volumetric rate based on their respective sewer discharge such as the non-residential customer classes. The existing rates for sewer service are provided in Table

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Table 4 – Existing Monthly Sewer Rates

2.3 Revenue Sufficiency Process
In evaluating whether the existing rates will generate sufficient revenue to meet the expenditure requirements of the water and sewer systems, the annual expenditures required (herein referred to as the “Revenue Requirements”) must be developed. The Revenue Sufficiency Analysis compares the forecasted revenues of each system under existing rates (including customer growth) to the projected Revenue Requirements.

2.3.1 Budget
The revenue sufficiency analysis performed as part of this study utilizes the City’s budget for fiscal year 23/24 (the “Budget” for fiscal year ending June 30, 2024) as one variable to determine the gross Revenue Requirements to be recovered from user rates over the Projection Period. The Budget, as prepared by the City, is provided on a line-item basis, and is used for projecting the budgeted financial needs for the Test Year and the remainder of the Projection Period. In developing the rate analysis, certain adjustments are made such 9 | P a g e
that the expenditures are categorized into either Operating and Maintenance (O&M) expenses or non-operating expenses. The O&M expenses are primarily those ongoing costs for labor, materials, supplies, services, etc., required to manage and operate the utility system on a day-to-day basis while maintaining a dependable level of service. The O&M requirements are generally a function of a budgetary process and are directly related to the level of service provided to customers of the utility system. The non-operating expenses include such items as capital outlay and any other expenses & transfers.

The Budget also identifies estimated revenues to be derived from sources other than the retail water and sewer user rates. Such other revenue sources include interest earnings on investments, water meter sales and various other miscellaneous service charges. The revenues generated from the other sources are applied to the gross Revenue Requirements to reduce the amount of revenue required from user rates. The result is the net Revenue Requirement.

2.3.2 Capital Improvement Plan (CIP)
The City provided a list of anticipated capital projects to be funded over the Projection Period. These are also included in the development of the gross Revenue Requirements. The capital projects provided by and identified by the City in the CIP are required in order to maintain uninterrupted service to customers by investing in improvements, repairs or replacements of aging system components as they wear out over time. The City provided cost estimates for the identified capital projects by the fiscal year in which construction is estimated to occur for each system. These capital costs were then used in the analysis, along with O&M and non-operating expenses, to determine the gross revenue requirements for both the water and sewer systems. The capital projects included in the CIP, along with their assumed funding sources, for the Projection Period are provided in Tables 5 and 6.

Table 5 – Water CIP
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Table 6 – Sewer CIP

2.3.3 Debt Service
The City currently has outstanding debt for both the water and sewer utilities. A debt service coverage ratio of 1.20 times is required to be maintained on an annual basis, based on the City’s current bond covenants associated with this existing debt. In simple terms, this means the utilities must have $1.20 in net operating revenues for every $1.00 of debt service they are committed to pay on existing debt. The debt service coverage is calculated by dividing net operating revenues (revenues less operations and maintenance expenses) by annual debt service. The annual existing debt payments over the Projection Period are provided in Table 7.

Table 7 – Annual Debt Service Payments

2.3.4 Gross and Net Revenue Requirement
The proposed water and sewer rates developed in the Report are designed for assumed implementation for FY 2023/24 (the Test Year as previously defined). The projected Test Year gross and net Revenue Requirements are estimated by utilizing the Budget, actual debt service requirements as provided in the applicable debt service schedules, capital estimates and assumed funding sources of capital projects as provided by the City, and transfers. The Test Year Revenue Requirements that are used for developing the user rates proposed herein are detailed in Appendix A at the end of this report and summarized in Table 8. 11 | P a g e
Table 8 – Test Year Revenue Requirements – FY 2024
The projected Revenue Requirements for the water and sewer systems over the entire Projection Period are provided in Tables 9 and 10.

Table 9 – Water Revenue Requirements for the Projection Period Table 10 – Sewer Revenue Requirements for the Projection Period

2.4 Customers & Billable Flows
The rate study performed herein is heavily reliant upon a detailed analysis of system customers and accompanying usage characteristics. The existing utility customer base and metered/billable flows provide the determinants utilized in the cost-of-service analysis, and ultimately in calculating the monthly user rates and charges, which become the foundation for projecting future revenues generated by the water and sewer systems.

It is important to note that the customer and flow analysis focuses primarily on the customer classifications that will be impacted by the user rates and charges to be developed in the 12 | P a g e
Report. This consists of the general service (retail) customers that currently pay for utility services pursuant to the existing user rates and charges as previously detailed. For the purposes of the rate study, it is these customers and their accompanying usage characteristics that will generate revenues based upon the proposed user rates and charges.

2.4.1 Customer Billing Analysis
For the rate study, detailed information was provided for each individual customer from July 2019 through April 2023. This data offered a breakdown of water and sewer customers by class, usage characteristics and billed charges. The historical billing data was queried from the City’s electronic billing records for the period described. An analysis of the billing data was conducted to obtain an understanding of existing customers, customer classes, and metered usage per customer class. In accordance with the data, as well as discussions with the City staff, the utility system provides service to various identifiable retail customer classes consisting of:
➢ Single-Family Residential
➢ Multi-Family Residential
➢ Commercial/Non-Residential
➢ Correctional Facility, and
➢ Government.

Each of these customer classes embodies certain common characteristics in their utility use and service demand profiles that provide the basis for establishing an equitable allocation of system costs. The billing data was utilized to identify the number of customer accounts within each class, the applicable equivalent residential units (ERUs) based on meter size, the metered/billable usage profiles, and strength characteristics.

The historical customer data was also utilized to establish growth trends for each customer classification. The growth trends were then used to project the average number of customers within each class for the Test Year plus the remaining years of the Projection Period.

2.5 Financial Projections Under Existing Rates
The projected customers and accompanying billable flows are applied to the existing rates to develop a projection of user rate revenues that would be generated under existing rates.

The revenues are then compared to the projected revenue requirements/expenditures to determine if revenue adjustments are needed. Based on this comparison, it is projected that under the existing rates, neither the water nor sewer systems would meet their projected operating (O&M) financial obligations, debt service requirements, cover costs of capital projects, and be able to make transfers that are anticipated to be funded with cash reserves. Therefore, revenue increases would be required to generate additional cash to fund projected costs of operations and capital projects, meet debt service requirements, and maintain adequate cash reserves. The City has established a policy objective of 13 | P a g e
maintaining at least 90 days of cash reserves to help fund ongoing operations in the event of periodic fluctuations in cash flow, and to address unexpected capital projects that may need to be funded with cash. The cash-flow statements outlining the projected operating results under existing rates are summarized in Tables 11 and 12 for the water and sewer systems, respectively. The proposed rates and projected financial results are addressed in the subsequent sections of this Report.

Table 11 – Water System Projected Operating Results Under Existing Rates 14 | P a g e
Table 12 – Sewer System Projected Operating Results Under Existing Rates 15 | P a g e
Section 3 – Cost of Service Analysis

3.1 General
In accordance with the American Water Works Association (AWWA) Manual M1, the costs incurred in a water utility system are generally driven by specific service requirements imposed on the system by its customers. The primary service requirements that drive costs include annual flow volumes, peaking flow volumes (i.e., peak day, peak hour), the number of customers and the type of customers served. The water cost-of-service analysis performed for the rate study utilizes a common industry approach known as the base-extra capacity method. The sewer cost-of-service analysis involves an examination of flows, strength factors, the number and type of customers served in accordance with the California State Water Resources Control Board (SWRCB) Revenue Program Guidelines for Wastewater Agencies.

3.2 Water Cost-of-Service
The COS utilizes the revenue requirements for the Test Year as the cost basis. The Test Year revenue requirements as identified in the previous section of the Report are functionally unbundled, classified and allocated to customer classes to determine the cost of service by class. More detail relating to the water COS approach can be found in Appendix B.

3.2.1 Peaking Factors
System-wide peaking factors are used to derive the cost component allocation bases for Base (Delivery), Max Day, and Max Hour costs. Base represents average daily demand during the year, which has been normalized to a factor of 1.00. Based on data provided by City staff, the average water demand was 1.79 million gallons per day (MGD) and the Max Day water demand was 2.86 MGD in the most recent full year. The Max Day peaking factor shows that the system-wide Max Day demand is 1.60 (2.86 Max Day MGD divided by 1.79 Base Delivery) times greater than the average daily demand. The City does not track Max Hour demand; therefore, Max Hour demand is not factored into this analysis. The systemwide peaking factors are shown in Table 13.

The Max Day allocations are calculated as follows:

Base Delivery: 1.79 / 2.86 x 100% = 62.59%
Max Day: (2.86 – 1.79) / 2.86 x 100% = 37.41%
Table 13 – Peaking Factors System-Wide
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Max Day Customer specific peaking factors are then developed, based on the maximum monthly usage divided by average monthly usage for each customer class and tier. Since daily peaking statistics are not available for individual customer classes, the maximum month peaking factor from the customer/billing data is used as a proxy for the class-specific Max Day peaking factors. Using the customer billing data, peaking factors by customer class and tier were calculated as shown in Table 14.

Table 14 – Peaking Factors by Customer Class
Once peaking factors are determined, the Max Day demand of each customer class is calculated and shown in Table 15. Total annual usage is derived from the customer data and then converted to an average daily usage by dividing the total annual usage by 365 days in a year. Total Max Day capacity is developed by multiplying the customer-specific peaking factor (from Table 14) by the average daily usage to arrive at the total capacity required to meet each class’s Max Day demand. The extra capacity required to meet Max Day demand is calculated by subtracting the average daily usage from the total required capacity for Max Day. The calculation of additional capacity to meet the Max Day demand for each customer class is shown in Table 15.

Table 15 – Usage and Extra Capacity
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3.2.2 Functional Unbundling of Revenue Requirements
The water system costs are unbundled into operating components consisting of Supply/Treatment, Transmission, Distribution, Customer, and Administration functions. These are the primary services provided by most water utility systems to its customers. A brief description of each component is as follows:
• Supply/Treatment – the costs associated with obtaining and converting raw water to potable water;
• Transmission – the costs associated with major pumping and large diameter line facilities that transmit potable water throughout the system at-large; • Distribution – the costs associated with smaller diameter lines that carry water to individual customer properties;
• Customer – the costs associated with metering, billing and providing other services to customers (e.g., printing, delivering and collecting utility bills, recordkeeping, etc.);
• Administration – various overhead and other non-operating costs.

The allocation of the functionally unbundled revenue requirements for the Test Year are summarized in Table 16.

Table 16 – Functionally Unbundled Cost Allocations
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3.2.3 Classification of Water System Costs
As previously addressed, the functionally unbundled water system revenue requirements are then classified using the base-extra capacity cost allocation method. Applying this methodology, costs are classified into the following categories:
• Base Costs – capital costs and O&M expenses associated with service to customers under average demand conditions. This category does not include any costs attributable to variations in water use resulting from peaks in demand. Base costs tend to vary directly with the total quantity of water used. • Maximum Day/Extra Capacity Costs – costs attributable to facilities that are designed to meet peaking requirements. These costs include capital and operating costs for additional plant and system capacity beyond that required for average usage. For the purposes of this analysis, the max/extra capacity costs are further separated into systemwide facilities and distribution facilities. • Customer Costs – costs associated with any aspect of customer service including billing, accounting, recordkeeping, and meter services. These costs are independent of the amount of water used and the size of the customer’s meter and are not subject to peaking factors.

As the name would indicate, using the base-extra capacity method, the costs are separated between those attributed to base capacity (and demand) and those attributed to extra capacity (and demand). Other components such as treatment, transmission and distribution are allocated based on flows and peaking factors. All customer service-related costs are allocated 100% to customer billing.

Based on discussions with City staff, the general makeup of the customer base is not expected to change, so it is anticipated that the allocation percentages and factors will not change materially during the Projection Period. However, it is important to note that COS analyses are based on the data at a specific point in time (i.e., the most recent fiscal year).

To the extent that weather conditions, economic conditions and customer usage characteristics change during the Projection Period, the cost allocators can be impacted.

The system-wide costs by service characteristic are shown in Table 17. 19 | P a g e
Table 17 - Classification of Unbundled Revenue Requirements

3.2.4 Allocation to Customer Classes and Unit Cost
Development
The functionalized and classified revenue requirements are allocated to customer classes utilizing a unit cost approach as follows:
• Base Costs – Based on relative percentage of Base Annual Usage. • Maximum Day/Extra Capacity System Costs – Based on relative percentage of Extra Capacity for the entire system.
• Maximum Day/Extra Capacity Distribution Costs – Based on relative percentage of Extra Capacity for the distribution system. • Customer Costs – Based on relative percentage of Equivalent Residential Units (ERUs).

The units of service for each component of cost by customer class (if applicable) are provided in Table 18. The units of service consist of the number of accounts and/or units, ERUs, annual flows in 100 cubic feet and Max Day extra capacity. Accounts and/or units are based on the number of customers as provided in the customer data. ERUs are based on meter equivalencies in accordance with AWWA standards. For reference, Table 21, showing meter equivalency factors follows in the next section (3.2.5) of this report. Base is the total annual usage projected for the test year based on historical customer data. Max Day is the extra capacity demand result as previously developed in Table 15. 20 | P a g e
Table 18 – Units of Service
The revenue requirement for each cost component is divided by its respective unit of service to calculate a unit cost. The unit cost for each cost component is demonstrated in Table 19.

Table 19 – Cost Per Unit
The allocation of the revenue requirement to each customer class is determined by multiplying the Units of Service for each customer class (from Table 18) by the Cost per Unit for each cost component (from Table 19). The resulting total cost to be recovered from each customer class by cost component is shown in Table 20. To calculate the Account/Units and ERU Cost of Service by Customer Class, the monthly Units of Service from Table 18 are first multiplied by 12 to determine the total annual Accounts/Units and ERUs being served, then that result is multiplied by the Cost per Unit shown in Table 19. For the Base and Max Day Costs, the Units of Service from Table 18 are multiplied by the Costs per Unit from Table 19.

Table 20 – Cost of Service by Customer Class and Cost Component 21 | P a g e

3.2.5 Rate Design by Unit Cost
The unit costs developed in the previous section are used to develop the proposed rates for the Test Year. The fixed rate components are based on accounts, ERUs and the allocated customer-related costs. The volumetric rate component is based on the annual usage and extra capacity requirements (Max Day).

The first component of the fixed charge is the meter charge and is calculated on an ERU basis. It is common practice in the utility rate-making industry to establish a rate structure that includes an incremented service availability charge (monthly meter charge, sometimes also called a base charge) such that customers placing a greater potential demand requirement on the system (those with larger meters) will pay proportionately more for the service availability component.

The methodology for incrementing the availability charge is based upon standardized meter/capacity criteria established by the AWWA relative to the size and capacity of the water meter. The AWWA equivalent meter capacity criteria are commonly used to establish a standard unit of measure for customers referred to as an ERU. Based upon the established standards, an ERU is equal to one single-family residential connection with a 5/8 x 3/4-inch water meter (the typical standard meter size for a single-family residential customer). The applicable ERU factors for larger water meters are based upon the incremental increase in potential capacity of those meters as compared to the standard meter size. These factors are derived from actual flow testing results as performed and defined by the AWWA, and commonly utilized by the water and sewer utility industry. The AWWA equivalency factors can be applied to the meter charge for a 5/8 x 3/4-inch meter to calculate the applicable meter charges for each meter size.

While the service availability charge (base charge) may be incremented based upon standardized meter/capacity criteria established by the AWWA relative to the size and capacity of the water meter, this methodology was modified for single-family residential customers whose meter size is 1-inch or smaller. Due to California Residential Code section R313.2, automatic residential fire sprinkler systems that can produce a minimum of 30 gallons per minute (gpm) are required. Based on meter tests, 5/8-inch and 5/8x3/4-inch meters are only rated for about 20-25 gpm. Also, several meter manufacturers who produce 3/4-inch meters cannot meet the 30-gpm requirement. Therefore, 1-inch meters are now the new standard single-family residential meter being installed since these meters can meet the 30- gpm requirement under California Residential Code section R313.2. Since a 1-inch meter is required to meet the state requirement of 30 gpm for fire suppression purposes, and not because a 1-inch single-family customer is truly placing more demand on the water system, relative to a 5/8-inch or 3/4-inch meter customer, these 1-inch single-family residential customers are assumed to place the same demand on the water system as a 5/8-inch or 3/4-inch residential customer. A summary of the AWWA and single-family residential metersize equivalency factors are provided in Table 21. 22 | P a g e
Table 21 - AWWA & Single-Family Residential Meter Equivalency Factors The second component of the fixed charge is the customer charge. Unlike meter-related costs, customer costs do not vary with meter size. Therefore, the monthly customer unit cost is applied equally to each account. The two fixed charge components are added together to develop the total proposed monthly base charge for each respective meter size. The proposed monthly base charges for the Test Year are shown in Table 22. 23 | P a g e
Table 22 – Monthly Base Charge Calculation
The water volumetric rates are made up of two different rate components. The first component is for base usage and related costs. The second component represents peak usage and peaking costs (the Max Day cost component). The Max Day peaking costs for each customer class (from Table 20) are divided by the annual usage to calculate the peaking unit costs shown in Table 23.

Table 23 – Peaking Unit Cost Calculation
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The peaking unit costs are then added to the base unit cost of $0.7792 per 100 cubic feet as previously identified in Table 19 to calculate the proposed volumetric rates for each customer class and tier shown in Table 24.

Table 24 – Volumetric Rate Calculation

3.2.6 COS and Revenue Check
Once the rates are developed from the unit cost analysis, as shown in Sections 3.2.4 and

3.2.5, they are then applied to the customer service units identified in Table 18 above. The unit cost rates are applied to the customer service units to ensure that the rates calculated under the base-extra capacity method generate revenues from each customer class equitably and in a manner that reflects the costs associated with serving them. The revenues generated by customer class and the cost allocated to each customer class are provided in Table 25.

Table 25 – Proposed Rate Revenues vs COS
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3.3 Sewer Cost-of-Service
As with the water system, the COS analysis for the sewer utility utilizes the revenue requirements for the Test Year as the cost basis. The Test Year revenue requirements are functionally unbundled, classified and allocated to customer classes to determine the costof-service by class. More detail relating to the sewer COS approach can be found in Appendix C.

3.3.1 Functional Unbundling of Revenue Requirements
The sewer system costs are unbundled into Collection, Treatment, and Customer functions.

A brief description of each component is as follows:
• Collection – costs associated with lines and facilities that transport wastewater from customer properties to the plants for treatment;
• Treatment – costs associated with treating wastewater for disposal reclamation and/or discharge;
• Customer – costs associated with metering, billing, and providing other services to customers (e.g., printing, delivering and collecting utility bills, recordkeeping, etc.).

The allocation of the functionally unbundled revenue requirements for the Test Year are summarized in Table 26.
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Table 26 - Functional Unbundled Cost Allocations

3.3.2 Classification of Revenue Requirements
The functionally unbundled revenue requirements for the sewer system are classified into fixed and volumetric customer components based on methodology consistent with the Water Environmental Federation (WEF), Manual of Practice No. 27. As discussed for the water COS analysis, it is anticipated that the allocation percentages will not change materially during the Projection Period. However, it is important to note that COS analyses are based on the data at a specific point in time (i.e., the most recent fiscal year). To the extent that weather conditions, economic conditions and customer usage characteristics change during the Projection Period, the cost allocators can be impacted. The system-wide costs by service characteristic are shown in Table 27.
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Table 27 - Classification of Unbundled Revenue Requirements

3.3.3 Allocation to Customer Classes and Unit Cost
Development
The functionalized and classified revenue requirements are allocated to customer classes utilizing a unit cost approach as follows:
• Collection – Based on relative percentage of annual sewer usage; • Treatment – Based on relative percentage of sewer strength discharge (BOD and SS);
• Customer – Based on relative percentage of units by customer class.

The units of service for each component of cost by customer class (if applicable) are provided in Table 28. The units of service consist of the number of customer units, annual flows in 100 cubic feet, and sewer strength discharge. Customer units are based on the number of customers as provided in the customer data. Collection is the total annual sewer flows projected for the test year. BOD and SS reflect the strength per pound of the sewer discharge collected by the City from each customer class. 28 | P a g e
Table 28 – Units of Service
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The revenue requirement for each cost component is divided by its respective unit of service to calculate a unit cost. The unit cost for each cost component is demonstrated in Table 29.

Table 29 – Cost Per Unit
The allocation of the revenue requirement to each customer class is based on the unit costs for each component multiplied by the units of service for each customer class. The total costs to be recovered from each customer class by rate component are shown in Table 30.

Table 30 – Cost of Service by Customer Class and Cost Component

3.3.4 COS and Revenue Check
Once the unit costs are developed and the costs associated with each customer class based on the units of service are determined in Section 3.3.3, rates can be developed to ensure that each customer class is generating sufficient revenues to cover their allocated cost of service. The proposed rate structure for the sewer rates are as follows:
• Residential Customers – For single-family and multi-family residential customers, the proposed rates will consist of a flat monthly charge based on the number of dwelling units for single-family and multi-family, respectively. • Commercial/Non-Residential Customers – For commercial customers, the proposed rates will consist of a fixed monthly charge and a volumetric rate per 100 cubic feet based on each customers respective sewer strength discharge (low, medium, and high strength classifications).
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• Correctional Facility – The proposed rates will consist of a monthly fixed charge and a volumetric rate per 100 cubic feet based on the correctional facility’s sewer strength discharge.

The revenues generated by customer class vs the cost allocated to each customer class is provided in Table 31.

Table 31 – Proposed Rate Revenues vs COS
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Section 4 – Proposed Test Year Rates

4.1 General
The methodology used to calculate the water and sewer rates proposed herein involves applying the projected customers and flows to the user rates in order to develop the estimated revenues (separately for water and sewer), comparing the projected revenues to the estimated Test Year revenue requirements, and adjusting the water and/or sewer rates on a percentage basis as necessary to generate the revenues sufficient to meet the revenue needs of the utility system. In addition, there are other factors that must be considered in designing rates to satisfy the City’s objectives. Such other rate considerations include, but are not limited to:

1. Sensitivity to existing customers - the proposed rates must consider the impact on existing customers and avoid putting an inequitable financial burden on any particular customer class.

2. Comparability with neighboring utilities - the proposed rates should consider the rates and charges applied to customers of neighboring utilities of relatively similar size for similar service.

3. Existing rate structure - the proposed rates must consider the logistics and cost/benefit implications of instituting changes to the existing rates and rate structure.

4. Economic development - the proposed rates must consider the potential for future development within the City’s service area and ensure that the rates do not make it cost-prohibitive for future development.

The proposed rates developed herein utilize these considerations, as well as discussions with the City staff, professional judgment, and prior experience with comparable utility systems.

When reviewing potential rate structure options in conjunction with the need for additional revenues, it was determined that revenue adjustments are needed, and the existing rate structure needs to be adjusted based on the cost-of-service analysis.

In conjunction with the existing rate structure, the proposed water and sewer rates for the upcoming fiscal year are composed of two rate components consisting of a monthly base charge and a volumetric rate for both water and sewer. The proposed water and sewer rates for the Test Year are provided again in Tables 32 and 33, respectively. 32 | P a g e
Table 32 – Proposed Monthly Water Rates
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Table 33 – Proposed Monthly Sewer Rates
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4.2 Typical Monthly Bill Comparison
In addition to
reviewing the effect
that a change in the
rates will have on the
system revenues, it is
also important for City
utility management to
understand the
impact that a change
will have on the
existing customers.

Tables 34, 35 and 36
provide a comparison
of several monthly bills
at various flow levels for water and sewer, as well as the combined utility bills under the existing and proposed rates. A graphical illustration of a bill comparison at various units of flow is provided in Figure 1 for a residential customer with both water and sewer service. It was determined after conducting a historical billing analysis that an average residential customer uses 1,400 cubic feet monthly. Based on the proposed rates, a typical City residential customer will experience an increase of $3.56 in their combined monthly water and sewer bill.

Table 34 – Residential Water Rate Impact

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Table 35 – Residential Sewer Rate Impact
Table 36 – Residential Combined Rate Impact
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4.3 Rate Comparison with Other Utilities
In order to provide the City with additional insight regarding the proposed rate levels, the analysis includes a comparison of both the existing and proposed user rates relative to the user rates imposed by other water and sewer utility systems located in same region. A summary analysis is provided comparing the cost of monthly water and sewer service for a typical residential customer (assumed to have a 5/8-inch, 3/4-inch, or 1-inch water meter) calculated under the existing and proposed rates of the City with those of the other utilities.

The rates utilized for the other neighboring utilities shown were in effect as of July of 2023 and are exclusive of local taxes, outside surcharges, franchise fees, regulatory fees, or other rate adjustments. A summary comparison with other utilities for a residential customer using 1,400 cubic feet per monthly billing is illustrated in Figure 2.

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It should be noted that when making comparisons for water and sewer service, several factors affect the level of rates and charges. Such factors may include:
1) Terms of wholesale service agreements;
2) Time since last rate update for comparison providers; 3) Level of treatment required before the distribution of water to the ultimate customers;
4) Level of treatment and effluent disposal methods of sewer service; 5) Anticipated capital improvement programs and capital financing methods; 6) Plant capacity utilization, age of facilities, and assistance in construction by federal or state grants, connection fees, developer contributions, etc.; 7) General Fund and/or administrative fee transfers made by other systems which may account for differences in the level of rates charged; and 8) Bond covenants and funding requirements of the rates.

For the utilities included in the rate comparisons, no analysis has been performed with consideration of the above-mentioned factors as they relate to the reported water and sewer rates currently being charged.
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Section 5 – Projected Operating Results

5.1 General
As a conclusion to the study, individual proforma operating statements are developed for both the water and sewer systems. The statements summarize the projected financial results based on the system revenues, expenses and other revenue requirements anticipated in future years.

The individual operating statements cover the 5-fiscal year Projection Period through June 30, 2028 and are prepared on a cash-flow basis. In addition, the individual statements provide the applicable annual percentage rate adjustments necessary to meet the projected revenue requirements. The annual rate adjustments are considered separately for both water and sewer and further separated by the base charge and volumetric rate components. The following discussions describe the development of the major components of the projected operating results.

5.2 Projected Revenues
The user rate and charge revenues are estimated by applying the existing and proposed rates to the projected customers and flows. The revenues for the Projection Period are estimated separately for both water and sewer. The resulting revenues are then compared to the projected revenue requirements (i.e., O&M expenses, debt service, capital outlay, transfers, etc.) in each fiscal year to determine if the revenues are sufficient to satisfy the expenditure needs of the system. To the extent that there are revenue shortfalls, the water and/or sewer rates are adjusted on a percentage basis as necessary to generate the required level of revenues. The projected water, sewer and combined revenues are provided in Table 37.

Table 37 – Projected User Rate Revenues
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The projected revenues include the annual water and sewer rate adjustments anticipated for the remaining years of Projection Period beyond the Test Year. The proposed user rates from which the projected operating results are developed for the entire 5-fiscal year Projection Period are provided in Tables 38 and 39. The rates identified in the tables reflect the cost of providing service to individual customer classes based on peaking factors, volume of flow, and strength characteristics.

Table 38 – Proposed Monthly Water Rates
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Table 39 – Proposed Monthly Sewer Rates
The projected user rates provided herein for the periods beyond the Test Year are intended for strategic planning purposes, and to provide the City with the estimated future rates that may be needed to satisfy the projected cash flow requirements. The rates are developed in accordance with the assumed customer, flow, expenditure, and revenue estimates projected in this rate study. It is important to note that, since it is necessary to utilize numerous assumptions to develop the projected operating results, to the extent that actual customers, flows and/or system expenditures differ from those assumed herein, additional rate adjustments may be required. For informative purposes, a calculation of the typical monthly bill for a representative City residential customer based on the projected rates, as well as the accompanying change in the monthly bill for each year of the Projection Period is included herein. An illustration of the projected typical bill rate path is provided in Figure 3. 41 | P a g e

5.3 Debt Service Coverage
The water and sewer operating statements also include a calculation of the annual debt service coverage. Debt service coverage is generally viewed as an indicator of the financial strength of the utility. The debt service coverage ratio is broadly calculated by dividing the net revenues by the annual debt service requirement. For the purposes of the debt service coverage calculation developed herein, the net revenues consist of the total operating revenues (user rate revenues plus other revenues) less the O&M expenses. In accordance with the requirements of the outstanding loan requirements, the City must maintain coverage of at least 120% (1.20 times) of the debt service requirements. Assuming this would be the required coverage amount for any anticipated new debt, the pro-forma operating statements indicate that the water and sewer systems are expected to exceed the minimum level of debt service coverage in each fiscal year of the Projection Period. It is important to note that the coverage results are provided for informative purposes only and not intended as a legally supportable calculation for representation to bondholders. The debt service coverage for the water and sewer enterprise systems respectively over the projection period is provided in Table 40.

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Table 40 – Water and Sewer Utility System Projected Debt Service Coverage

5.4 Summary of Projected Operating Results
The cash-flow statements developing the projected operating results are summarized in Tables 41 and 42 for the water and sewer systems, respectively. The projected results are graphically illustrated in Figure 4 for the water and sewer systems, respectively. The results demonstrate that the proposed rates and charges along with the other system revenues are anticipated to be sufficient to satisfy the projected revenue requirements and capital needs of the combined utility system.
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Table 41 – Water System Projected Operating Results
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Table 42 – Sewer System Projected Operating Results
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Section 6 – Conclusions and Recommendations

6.1 Disclaimers

6.1.1 General Disclaimer
In the development of the proposed user rates and charges, certain historical reviews and analyses have been performed, together with the application of assumptions based on prudent financial, operational, and ratemaking relationships. The cost criteria and customer usage characteristics associated with general ratemaking procedures are representative of averages and are not intended as indicators of any individual customer.

In the preparation of the rate study, certain assumptions have been made with respect to conditions that may occur in the future. While it is believed that these assumptions are reasonable for the purpose of this update, they are dependent upon future events and actual conditions may differ from those assumed. In addition, the study has used and relied upon certain information that was provided by other parties not associated with Willdan.

Such information includes, among other things, the City’s audited financial statements, annual operating budgets, periodic reports, and other information and data provided by the City, its independent auditors, and other sources. While the sources are believed to be reliable, there has been no independent verification of the information and no assurances are offered with respect thereto. To the extent that future conditions differ from those assumed herein or provided by others, the actual results may vary from those projected.

6.1.2 Municipal Advisory Disclaimer
Unless the City of McFarland, California (the “City”) has a written engagement from Willdan Financial Services (“Willdan”) for municipal advisory services, Willdan is not advising or recommending any action be taken by the recipient of this information with respect to any prospective, new, or existing municipal financial products or issuance of municipal securities (including with respect to the structure, timing, terms and other similar matters concerning such financial products or issues). The City shall discuss any such information and material contained in Willdan’s work product with any and all internal and/or external advisors and experts, including its own municipal advisor, that it deems appropriate before acting on the information and material.

For the avoidance of doubt and without limiting the foregoing, in connection with any revenue projections, cash-flow analyses, feasibility studies and/or other analyses Willdan may provide the City with respect to financial, economic or other matters relating to a prospective, new or existing issuance of municipal securities of the City, (A) any such projections, studies and analyses shall be based upon assumptions, opinions or views (including, without limitation, any assumptions related to revenue growth) established by the City, in conjunction with such of its municipal, financial, legal and other advisers as it deems appropriate; and (B) under no circumstances shall Willdan be asked to provide, nor shall it 47 | P a g e
provide, any advice or recommendations or subjective assumptions, opinions or views with respect to the actual or proposed structure, terms, timing, pricing or other similar matters with respect to any municipal financial products or municipal securities issuances, including any revisions or amendments thereto.

6.2 Conclusions
As previously addressed, the purpose of this study is to provide a review of the City’s existing utility rates to determine if rate adjustments are necessary to meet the budgeted and/or projected financial needs in future years. This Report is the result of the collaborative efforts of representatives from both the City and Willdan. City staff was diligent and cooperative in their efforts to ensure the availability and quality of source data on financial and operating matters. Based on the reviews, analyses and assumptions discussed herein, it is concluded that:

1. The proposed user rates and charges are anticipated to generate sufficient revenues to meet the revenue requirements of the system based upon the projected expenditures, transfers, customers, and billable flows estimated for the Test Year. The proposed rates are based on an assumed implementation date of January 1, 2024 (or other such date as determined by the City). To the extent that the implementation date is postponed, additional rate adjustments and/or appropriations from existing reserves may be necessary.

2. The estimated revenues and resulting rate adjustments for the remaining years of the Projection Period beyond the Test Year are developed based on the customer growth assumptions generated from the historical analyses and discussions with City staff. If the customer growth projections are not realized, additional rate adjustments may be necessary.

3. Customer growth for the water and sewer systems is projected based on historical customer data as provided by the City as well as discussions with the City staff regarding developer activity and anticipated construction. If it turns out that the customer growth assumptions are not realized, the resulting revenues could be different than projected.

4. The projection of billable water and sewer flows is based on historical trends regarding the average flow per user for each customer class. The average water and sewer flow per account is developed from historical customer data and is assumed to remain relatively constant for the Projection Period. The historical billing data provided by the City was utilized to identify the average flow statistics for system customers. For the analyses developed herein, it is assumed that the average usage statistics for the Projection Period will be consistent with recent historical average usage levels as realized in recent years, or as otherwise assumed based on discussions with staff. When applying the estimated average usage statistics, it is assumed that the water and sewer 48 | P a g e
sales will increase with the estimated growth in customers. However, it is important to note that annual variations in rainfall and other climatological factors may influence the level of future water demands and the accompanying billable sewer flows for the City.

5. Future capital improvement projects are assumed to occur as reported by the City in its CIP. To the extent that the timing of such projects may change from that estimated herein, the cost of such projects and resulting impact on future rates and charges may vary from those indicated.

6. The proposed rates and rate structure are consistent with industry standards for rate-setting practices, comply with Proposition 218 and conform to the City’s financial policies with respect to:
a. Equitably recovering costs;
b. Being based upon the proportionate cost of providing services; and c. Generating sufficient revenue to recover system revenue requirements, meet debt service coverage requirements, fund capital needs, and meet reserve requirements.

6.3 Recommendations
Based on the reviews, analyses and assumptions addressed herein, as well as the resulting conclusions provided above, it is respectfully recommended that the City:

1. Adopt the proposed water and sewer rates.

2. Enact the proposed rates to become effective as of January 1, 2024 (or other such date as determined by the City). Based on the timing of the project and the required public hearing notice procedures, it is expected that the effective date will occur on the recommended date.

3. Readdress the cost-of-service analysis portion of this study every three to five years to ensure costs are recovered consistent with cost-of-service principles and customer characteristics.

We appreciate the opportunity to be of service to the City in this engagement. In addition, we would like to thank City staff for the valuable assistance provided during the completion of the rate study.

Respectfully Yours,

WILLDAN FINANCIAL SERVICES

APPENDIX

DETAIL FOR THE COMPREHENSIVE WATER &

SEWER UTILITY RATE STUDY

COMPREHENSIVE WATER & SEWER UTILITY RATE STUDY FOR THE

CITY OF MCFARLAND, CALIFORNIA

APPENDIX A
Revenue Requirement
from User Rates

APPENDIX - A

CITY OF MCFARLAND, CA
Development of Rate Revenue Requirements
[A] [B] [C]=[A]*[B] [D] [E]=[A]*[D]
FY 2024 % to Water Water % to Sewer Sewer
1 Total Operating Revenues $ 4,582,460 $ 2,326,138 $ 2,256,322 Less:

Other Operating Revenues
2 Sewer User Fees $ - 0% $ - 100% $ -
3 Connection Fees 240,052 0% - 100% 240,052
4 Water Sales - 100% - 0% -
5 Connection Fees 382,977 100% 382,977 0% -
6 Total Other Operating Revenues 623,029 382,977 240,052 7 Total Rate Revenue Requirement $ 3,959,431 49% $ 1,943,161 51% $ 2,016,270 Test Year for Rate Revenue Requirement Line No: Description A - 1

APPENDIX B
Water Cost-of-Service
Analysis

APPENDIX - B

CITY OF MCFARLAND, CA
Allocation of Test Year Costs to Water Function
Line No: Expense Group FY 2024
1 Treatment $671,500
2 Transmission & Distribution 88,200
3 Pumping 0
4 Customer Service 39,300
5 Admin 1,196,418
6 Source of Supply 0
7 Transfers 219,565
8 Existing Debt 138,722
9 New Debt 0
10 CIP 35,000
11 Capital Outlay 0
12 Total $2,388,705
Test Year Revenue Requirement
B - 1
Navigation

APPENDIX - B

CITY OF MCFARLAND, CA
Water Customer and Equivalent Residential Unit Calculation - Test Year FY 2024 [A - 1] [B - 1] [C - 1] [D - 1] [E - 1]
Class --> Single-Family
Residential
H.A.C.K (Billed
as SFR)
Multi-Family
Residential Commercial Government
Billing Basis--> Units Units Units Units Units
1 0.625 1.00 1.00 1.00 1.00 1.00
2 0.75 1.00 1.00 1.50 1.50 1.50
3 1.00 1.00 1.00 2.50 2.50 2.50
4 1.50 5.00 5.00 5.00 5.00 5.00
5 2.00 8.00 8.00 8.00 8.00 8.00
6 3.00 15.00 15.00 15.00 15.00 15.00
7 4.00 25.00 25.00 25.00 25.00 25.00
8 6.00 50.00 50.00 50.00 50.00 50.00
9 8.00 80.00 80.00 80.00 80.00 80.00
10 10.00 115.00 115.00 115.00 115.00 115.00
[A - 2] [B - 2] [C - 2] [D - 2] [E - 2]
Class --> Single-Family
Residential
H.A.C.K (Billed
as SFR)
Multi-Family
Residential Commercial Government
Billing Basis--> Units Units Units Units Units
11 0.625 886 1 95 32 3 1,017
12 0.75 124 - 9 1 - 134
13 1.00 1,619 46 43 31 4 1,743
14 1.50 5 - 2 5 - 12
15 2.00 4 - 8 14 14 40
16 3.00 3 - 2 1 10 16
17 4.00 1 - 6 - 9 16
18 6.00 - - - - - -
19 8.00 - - - - - -
20 10.00 - - - - - -
21 Total Monthly Customers 2,642 47 165 84 40 2,978
[A - 1] * [A - 2] [B - 1] * [B - 2] [C - 1] * [C - 2] [D - 1] * [D - 2] [E - 1] * [E - 2] Class --> Single-Family
Residential
H.A.C.K (Billed
as SFR)
Multi-Family
Residential Commercial Government
Billing Basis--> Units Units Units Units Units
22 0.625 886 1 95 32 3 1,017
23 0.75 124 - 14 2 - 139
24 1.00 1,619 46 108 78 10 1,860
25 1.50 25 - 10 25 - 60
26 2.00 32 - 64 112 112 320
27 3.00 45 - 30 15 150 240
28 4.00 25 - 150 - 225 400
29 6.00 - - - - - -
30 8.00 - - - - - -
31 10.00 - - - - - -
32 Total Monthly Customers 2,756 47 470 263 500 4,036
Meter Equivalencies
Meter Size
Meter Size
Meter Size
Customer Accounts
Total Equivalent Residential Units
Line
No:

Line
No:

Line
No:

Total
Total
B - 2

APPENDIX - B

CITY OF MCFARLAND, CA
Water Max Day/Hour Allocation Factors - Test Year FY 2024 [A] [B] [C] [D] [E] [F]
Flow Peak Month
(CCF)
Average
Month (CCF)
Max
Day/Avg
Day Factor
Max Day
Total
Capacity
(CCF/Day)
Max Day
Extra
Capacity
(CCF/Day)
Operating Statistics: MGD Factor
1 Avg Day Flow (MGD) 1.79 1.00
2 Max Day Flow (MGD) 2.86 1.60
3 Cost Allocation Factors: Base Max Day
4 Base/Max Day 62.59% 37.41%
Peaking Factors: [B] / [C]
Single-Family Residential
5 Tier 1 - 0 - 900 Cubic Feet 22,566 20,485 1.10
6 Tier 2 - Over 900 Cubic Feet 32,932 15,762 2.09
All Other Classifications
7 All Flow 22,422 14,463 1.55
[D] x [B] [E] - [B]
Estimated Max Day Flows:

Total Annual
Flow (CCF)
Average
Daily Flow
(CCF)
Peaking
Factor
Total
Capacity
Extra
Capacity
Single-Family Residential
8 Tier 1 - 0 - 900 Cubic Feet 227,290 623 1.10 686 63
9 Tier 2 - Over 900 Cubic Feet 188,714 517 2.09 1,080 563 All Other Classifications
10 All Flow 164,088 450 1.55 697 247
11 Total 580,092 1,589 2,463 874
Maximum Day
Line No: Description
B - 3

APPENDIX - B

CITY OF MCFARLAND, CA
Water Units of Service by Cost Component - Test Year FY 2024 [A] [B] [C] [D]
Monthly ERUs
Monthly
Accounts/
Units Base (CCF)
Max Day
(CCF/Day)
1 Single-Family Residential 2,803 2,689 416,004 627
2 Tier 1 - 0 - 900 Cubic Feet 227,290 63
3 Tier 2 - Over 900 Cubic Feet 188,714 563
4 All Other Classifications 1,233 289 164,088 247
5 All Flow 164,088 247
6 Total 4,036 2,978 580,092 874
Line No: Description
B - 4

APPENDIX - B

CITY OF MCFARLAND, CA
Allocation of Water Costs - Test Year FY 2024
Line No: Description Water Costs Base Extra Capacity
Max Day
Meters &
Services
Billing &
Collection Total (Check)
Allocation Factors:
1 Treatment 62.59% 37.41% 0.00% 0.00% 100.00%
2 Transmission & Distribution 62.59% 37.41% 0.00% 0.00% 100.00% 3 Pumping 62.59% 37.41% 0.00% 0.00% 100.00%
4 Customer Service 0.00% 0.00% 0.00% 100.00% 100.00%
5 Admin 0.00% 0.00% 100.00% 0.00% 100.00%
6 Source of Supply 100.00% 0.00% 0.00% 0.00% 100.00%
7 Transfers 36.50% 0.00% 63.50% 0.00% 100.00%
8 Existing Debt 0.00% 0.00% 100.00% 0.00% 100.00%
9 New Debt 0.00% 0.00% 100.00% 0.00% 100.00%
10 CIP 0.00% 0.00% 100.00% 0.00% 100.00%
11 Capital Outlay 0.00% 0.00% 100.00% 0.00% 100.00%
Allocation of Costs:
12 Treatment $ 671,500 $ 420,274 $ 251,226 $ - $ - $ 671,500 13 Transmission & Distribution 88,200 55,202 32,998 - - 88,200 14 Pumping - - - - - -
15 Customer Service 39,300 - - - 39,300 39,300
16 Admin 1,196,418 - - 1,196,418 - 1,196,418
17 Source of Supply - - - - - -
18 Transfers 219,565 80,141 - 139,424 - 219,565
19 Existing Debt 138,722 - - 138,722 - 138,722
20 New Debt - - - - - -
21 CIP 35,000 - - 35,000 - 35,000
22 Capital Outlay - - - - - -
23 Non-Rate Rev & Fund Balance (445,544) (103,634) (53,014) (281,566) (7,330) (445,544) 24 Total $ 1,943,161 $ 451,983 $ 231,210 $ 1,227,998 $ 31,970 $ 1,943,161 Total Units of Service 580,092.00 873.90 4,036.00 2,978.00 Units CCF CCF/Day ERU/Monthly Bills/Monthly
Cost Per Unit $ 0.7792 $ 264.5726 $ 25.3551 $ 0.8946
Units CCF CCF/Day ERU/Monthly Bills/Monthly
B - 5

APPENDIX - B

CITY OF MCFARLAND, CA
Water Cost of Service by Cost Component and Customer Class - Test Year FY 2024 [A] [B] [C] [D] [F]
Monthly ERUs
Monthly
Accounts/
Units
Base (CCF) Max Day
(CCF/Day) Total
1 Single-Family Residential $ 852,844 $ 28,867 $ 324,133 $ 165,757 $ 1,371,601 2 Tier 1 - 0 - 900 Cubic Feet $ 177,095 $ 16,738
3 Tier 2 - Over 900 Cubic Feet $ 147,038 $ 149,019
4 All Other Classifications $ 375,154 $ 3,103 $ 127,850 $ 65,453 $ 571,560 5 All Flow $ 127,850 $ 65,453
6 Total $ 1,227,998 $ 31,970 $ 451,983 $ 231,210 $ 1,943,161 Line No: Description
B - 6

APPENDIX - B

CITY OF MCFARLAND, CA
Water Rate Calculation - Test Year FY 2024
[A] [B] [C] [D] [E] [F]
Capacity
Ratio Meter Charge Customer Charge
Proposed
Charge
Existing
Charge Difference
General Service
1 5/8 Inch 1.00 $ 25.36 $ 0.89 $ 26.25 $ 26.25 $ (0.00) 2 3/4 Inch 1.50 $ 38.03 $ 0.89 $ 38.93 $ 38.45 $ 0.48
3 1.0 Inch 2.50 $ 63.39 $ 0.89 $ 64.28 $ 62.84 $ 1.44
4 1.5 Inch 5.00 $ 126.78 $ 0.89 $ 127.67 $ 123.83 $ 3.84 5 2.0 Inch 8.00 $ 202.84 $ 0.89 $ 203.74 $ 197.00 $ 6.74 6 3.0 Inch 15.00 $ 380.33 $ 0.89 $ 381.22 $ 392.15 $ (10.93) 7 4.0 Inch 25.00 $ 633.88 $ 0.89 $ 634.77 $ 611.68 $ 23.09 8 6.0 Inch 50.00 $ 1,267.75 $ 0.89 $ 1,268.65 $ 1,221.50 $ 47.15 9 8.0 Inch 80.00 $ 2,028.41 $ 0.89 $ 2,029.30 $ 1,953.28 $ 76.02 10 10.0 Inch 115.00 $ 2,915.84 $ 0.89 $ 2,916.73 $ 5,124.36 $ (2,207.63) Line
No: Customer Class Base Peaking Proposed Rate ($/CCF)
Existing Rate
($/CCF) Difference Tier Differential
Single-Family Residential
1 Tier 1 - 0 - 900 Cubic Feet $ 0.7792 $ 0.0736 $ 0.8528 $ 0.7954 $ 0.0574 1.0000 2 Tier 2 - Over 900 Cubic Feet $ 0.7792 $ 0.7897 $ 1.5688 $ 2.0587 $ (0.4899) 1.8396 All Other Classifications
3 All Flow $ 0.7792 $ 0.3989 $ 1.1780 $ 1.4563 $ (0.2783) 1.0000 Line
No: Customer Class Annual Use (CCF) Peaking Costs Peaking Unit Cost Single-Family Residential
1 Tier 1 - 0 - 900 Cubic Feet 227,290 $ 16,738 $ 0.0736 2 Tier 2 - Over 900 Cubic Feet 188,714 $ 149,019 $ 0.7897 All Other Classifications
3 All Flow 164,088 $ 65,453 $ 0.3989
4 Total 580,092 $ 231,210
Line
No: Description
B - 7

APPENDIX C
Sewer Cost-of-Service
Analysis

APPENDIX - C

CITY OF MCFARLAND, CA
Allocation of Test Year Costs to Sewer Function
Line No: Expense Group FY 2024
1 Collection $42,100
2 Treatment 637,000
3 Administration 1,023,831
4 Pumping 0
5 Customer Service 36,950
6 Transfers 204,636
7 Existing Debt 281,647
8 New Debt 0
9 CIP 35,000
10 Capital Outlay 6,500
11 Total $ 2,267,664
Test Year Revenue Requirement
C - 1

APPENDIX - C

CITY OF MCFARLAND, CA
Sewer Customer and Equivalent Residential Unit Calculation - Test Year FY 2024 Class --> Single-Family
Residential Multi-Family Low Strength Medium Strength High Strength Correction Facility Billing Basis--> Units Units Units Units Units Units
1 All Customers 2,710 615 80 80 21 2 3,508
2 Total 2,710 615 80 80 21 2 3,508
Meter Size
Customer Units
Line No: Total
C - 2

APPENDIX - C

CITY OF MCFARLAND, CA
Sewer Customer Account & Stength Characteristics by Customer Class - Test Year FY 2024 Total CCF BOD BOD TSS TSS
Units Flow (1) Factor (2) Pounds Factor (2) Pounds
Residential Classes (3)
1 Single-Family Residential 2,710 300,896 175 328,490 175 328,490 2 Multi-Family 615 50,483 175 55,113 175 55,113
Non-Residential Classes
Low Strength
3 Beauty Salon - 130 0 80 0
4 Car Wash - 20 0 150 0
5 Doctor - 130 0 80 0
6 Drug Store - 150 0 150 0
7 Gas Station - 150 0 150 0
8 Grocery Store - No Food Prep - 150 0 150 0
9 Laundromat - 150 0 110 0
10 Office - 130 0 80 0
11 Retail - 150 0 150 0
12 School or College - 130 0 100 0
13 Soft Water Service - 3 0 55 0
14 Sub-Total Low Stength 80 4,764 118 3,493 114 3,391
Medium Strength
15 Bars without Dining Facilities - 200 0 200 0
16 Car Repair - 180 0 280 0
17 Church - 250 0 250 0
18 Hospital and Convalescent - 250 0 100 0
19 Hotel w/o Dining - 310 0 120 0
20 Laundry, Commercial - 450 0 240 0
21 Parks and Recreation - 250 0 250 0
22 Sub-Total Medium Strength 80 6,912 270 11,642 206 8,870 High Strength
23 Auto Steam Cleaning - 1,150 0 1,250 0
24 Bakery, Wholesale - 1,000 0 600 0
25 Grocery Store - w/Food Prep or Garbage Grinders - 800 0 800 0 26 Hotel w/Dinning Facilities - 500 0 600 0
27 Industrial Laundry - 670 0 680 0
28 Markey with Garbage Grinders - 800 0 800 0
29 Mortuary - 800 0 800 0
30 Restaurant - 1,000 0 600 0
31 Sub-Total High Stength 21 4,800 840 25,153 766 22,945 Correctional Facility
32 Correctional Facility 2 74,172 200 92,542 200 92,542 33 Sewer System Total 3,508 442,027 516,433 511,350
Notes:
(2) Average strength factors for BOD and TSS are based on the State Water Resources Control Board Revenue Program Guidelines, Appendix G.
(3) Using City-provided water customer data, assumed annual residential sewer flows were calculated by taking the average winter consumption for the lowest three months of the most recent full fiscal year, then determining the factor of winter average usage compared to annual average monthly water usage. This factor was then applied to the projected monthly average "Test Year" water flows to determine the "Test Year" annual sewer flows.

Description Line
No:
(1) All non-residential flow was provided from sewer billing data.

C - 3

APPENDIX - C

CITY OF MCFARLAND, CA
Allocation of Sewer Costs - Test Year FY 2024
Line No: Description Sewer Costs Volume Capacity Strength - BOD Strength - SS Customer Total (Check)
Allocation Factors:
1 Treatment 15.04% 15.04% 35.14% 34.78% 0.00% 100.00%
2 Collection 50.00% 50.00% 0.00% 0.00% 0.00% 100.00%
3 Administration 25.00% 25.00% 15.00% 15.00% 20.00% 100.00% 4 Pumping 15.04% 15.04% 35.14% 34.78% 0.00% 100.00%
5 Customer Service 0.00% 0.00% 0.00% 0.00% 100.00% 100.00% 6 Transfers 40.00% 40.00% 10.00% 10.00% 0.00% 100.00%
7 CIP 50.00% 50.00% 0.00% 0.00% 0.00% 100.00%
8 Capital Outlay 15.04% 15.04% 35.14% 34.79% 0.00% 100.00% 9 Existing Debt 25.00% 25.00% 21.00% 21.00% 8.00% 100.00% 10 New Debt 15.04% 15.04% 35.14% 34.79% 0.00% 100.00%
Allocation of Costs:
11 Treatment $ 637,000 $ 95,805 $ 95,805 $ 223,817 $ 221,573 $ - $ 637,000 12 Collection 42,100 21,050 21,050 - - - 42,100
13 Administration 1,023,831 255,958 255,958 153,575 153,575 204,765 1,023,831 14 Pumping - - - - - - -
15 Customer Service 36,950 - - - - 36,950 36,950
16 Transfers 204,636 81,854 81,854 20,464 20,464 - 204,636 17 CIP 35,000 17,500 17,500 - - - 35,000
18 Capital Outlay 6,500 977 977 2,284 2,262 - 6,500
19 Existing Debt 281,647 70,412 70,412 59,146 59,146 22,531 281,647 20 New Debt - - - - - - -
21 Non-Rate Rev & Fund Balance (251,394) (60,259) (60,259) (50,917) (50,665) (29,294) (251,394) 22 Total $ 2,016,270 $ 483,297 $ 483,297 $ 408,369 $ 406,355 $ 234,952 $ 2,016,270 Total Units of Service 442,027 442,027 516,433 511,350 3,508 Units CCF CCF Pounds Pounds Units/Monthly
Cost Per Unit $ 1.09 $ 1.09 $ 0.79 $ 0.79 $ 5.58
Units CCF CCF Pounds Pounds Units/Monthly
C - 4

APPENDIX - C

CITY OF MCFARLAND, CA
Sewer Cost of Service by Cost Component and Customer Class - Test Year FY 2024 [A] [B] [C] [D] [E] [F]
Volume Capacity Strength -
BOD Strength - SS Customer Total
1 Single-Family Residential $ 328,989 $ 328,989 $ 259,753 $ 261,042 $ 181,505 $ 1,360,278 2 Multi-Family 55,196 55,196 43,580 43,796 41,190 238,960 3 Low Strength 5,209 5,209 2,762 2,694 5,358 21,233
4 Medium Strength 7,557 7,557 9,206 7,049 5,358 36,728
5 High Strength 5,248 5,248 19,890 18,233 1,406 50,026
6 Correctional Facility 81,097 81,097 73,177 73,540 134 309,046 7 Total $ 483,297 $ 483,297 $ 408,369 $ 406,355 $ 234,952 $ 2,016,270 Line No: Description
C - 5

APPENDIX - C

CITY OF MCFARLAND, CA
Sewer Rate Calculation - Test Year FY 2024
[A] [C] [E] [F] [G] [B] [D] [H] [I] [J]
Fixed Rate
Costs Monthly Units
Proposed
Monthly Fixed
Fee
Existing
Monthly Fixed
Fee
Monthly Fixed
Fee Difference
Volumetric
Rate Costs
Billable Annual
Volume (CCF)
Proposed
Volumetric
Rate
Existing
Volumetric
Rate
Volumetric
Rate Difference
1 Single-Family Residential $ 1,360,278 2,710 $ 41.83 $ 40.71 $ 1.12 N/A N/A N/A N/A N/A 2 Multi-Family $ 238,960 615 $ 32.38 $ 32.37 $ 0.01 N/A N/A N/A N/A N/A 3 Low Strength $ 15,776 80 $ 16.43 $ 24.61 $ (8.18) $ 5,457 4,764 $ 1.15 $ 1.89 $ (0.74) 4 Medium Strength $ 20,473 80 $ 21.33 $ 40.70 $ (19.37) $ 16,255 6,912 $ 2.35 $ 2.12 $ 0.23 5 High Strength $ 11,903 21 $ 47.23 $ 161.99 $ (114.76) $ 38,123 4,800 $ 7.94 $ 5.42 $ 2.52 6 Correctional Facility $ 162,328 2 $ 6,763.67 $ 6,733.16 $ 30.51 $ 146,718 74,172 $ 1.98 $ 1.87 $ 0.11 Line No: Customer Class
Non-Residential Classes
Residential Classes
C - 6

APPENDIX - C

CITY OF MCFARLAND, CA
Sewer Revenue vs Cost of Service by Customer Class Check - Test Year FY 2024 [A] [B] [C]=[A]*[B]*12 [D] [E] [F]=[D]*[E] [G]=[C]+[F] [H] [I]=[H]-[G] Monthly Units
Proposed
Monthly Fixed
Fee
Total Fixed Fee
Revenue
Billable Annual
Volume (CCF)
Proposed
Volumetric
Rate
Total
Volumetric
Rate Revenues
Total
Calculated
Revenues Total COS
Difference
Calc vs COS
1 Single-Family Residential 2,710 $ 41.83 $ 1,360,278 N/A N/A $ - $ 1,360,278 $ 1,360,278 $ - 2 Multi-Family 615 $ 32.38 $ 238,960 N/A N/A $ - $ 238,960 $ 238,960 $ - 3 Low Strength 80 $ 16.43 $ 15,776 4,764 $ 1.15 $ 5,457 $ 21,233 $ 21,233 $ - 4 Medium Strength 80 $ 21.33 $ 20,473 6,912 $ 2.35 $ 16,255 $ 36,728 $ 36,728 $ - 5 High Strength 21 $ 47.23 $ 11,903 4,800 $ 7.94 $ 38,123 $ 50,026 $ 50,026 $ - 6 Correctional Facility 2 $ 6,763.67 $ 162,328 74,172 $ 1.98 $ 146,718 $ 309,046 $ 309,046 $ - 7 Total 3,508 $ 1,809,718 90,648 $ 206,552 $ 2,016,270 $ 2,016,270 $ - Line No: Customer Class
C - 7
27368 Via Industria, Suite 200
Temecula, CA 92590
800.755.6864 | Fax: 888.326.6864
www.willdan.com
City of McFarland, CA
Solid Waste Study
Report
i Sanitation Rate Study - Final Report
October 5, 2023

TABLE OF CONTENTS
TABLE OF CONTENTS ............................................................................................................................... i Section 1 – Executive Summary ...........................................................................................................1

1.1 Study Overview..................................................................................................................................1

1.2 Financial Plan......................................................................................................................................1

1.3 Cash Reserve Targets.......................................................................................................................1

1.4 Findings and Recommendations..................................................................................................2 Section 2 - Introduction .........................................................................................................................6

2.1 Introduction.........................................................................................................................................6

2.2 Goals and Objectives......................................................................................................................6

2.3 Overview of the Rate Study Process............................................................................................6

2.4 Organization of this Report.............................................................................................................6

2.5 Reliance on Data..............................................................................................................................7 Section 3 – Overview of Financial Planning Principles, Processes, and Issues ..............................8

3.1 Introduction.........................................................................................................................................8

3.2 Discussion of General Financial Planning Principles................................................................8

3.3 The Revenue Sufficiency Process..................................................................................................8

3.3.1 Determination of the Revenue Requirements..................................................................9

3.4 Financial Management Goals of the City................................................................................10

3.4.1 Enterprise Fund Requirements.............................................................................................10

3.4.2 Cash Reserve Targets.............................................................................................................10 Section 4 – Financial Plan Development and Results......................................................................11

4.1 Revenue Sufficiency Analysis.......................................................................................................11

4.1.1 General Methodology...........................................................................................................11

4.1.2 Data Items.................................................................................................................................11

4.1.3 Historical Operating Results..................................................................................................11

4.1.4 FY 2022-23 Beginning of Year Cash Balance...................................................................12

4.1.5 Projected Revenue Requirements.....................................................................................12

4.1.7 General Assumptions .............................................................................................................14 Section 5 – Regulatory Issues..............................................................................................................25 ii Sanitation Rate Study - Final Report
October 5, 2023
Section 6 – Conclusions and Recommendations ............................................................................26

6.1 Principal Assumptions and Considerations......................................................................26

6.2 Conclusions...............................................................................................................................27

6.3 Recommendations.................................................................................................................28 1 | P a g e
Section 1 – Executive Summary
The City of McFarland (City) assures efficient and safe daily refuse collection by an independent contractor consistent with the policies and priorities established by the City Council (Council). Through its contractor, the City provides trash collection, organics collection and recycling services to a population of approximately 15,000. The City’s Refuse Fund (Fund) is self-supporting and provides for operations and maintenance (O&M) associated with the provision of sanitation service. User rate revenues for sanitation services provide a stable secure revenue source for the Fund and are the primary revenue source. Revenue from sanitation user rates cannot be used for any other general or special purpose. The main objective of this study was to a develop five-year financial plan that will help ensure the Fund is generating sufficient revenue over the five-year period to cover the costs of providing refuse collection services. The financial plan includes proposed adjusted rates to ensure continued revenue sufficiency and stability. These are discussed in further detail in the body of this report.

1.1 Study Overview
The City contracted with Willdan Financial Services (“Willdan”), to complete a sanitation rate study (Study) comprised of the following objectives:
o Five-Year Financial Plan: Identify the revenues required by the Fund to meet the respective annual costs of operation, and the ability of current refuse collection rates to provide adequate revenue as identified in the Financial Plan.
o Rate Update: Review and update the City’s existing sanitation rates and comment on their adequacy to meet projected revenue requirements and the City’s objectives.

1.2 Financial Plan
The five-year financial plan was developed based on identifiable or assumed growth trends applied to budgeted revenues and expenses to project the Fund’s revenue requirements. The projections of revenue and expenditures reported herein reflect the best available information and assessments developed and refined through numerous meetings and teleconferences between Willdan and City staff. Upon completion of the financial plan, it was determined that revenues generated through projected growth and existing user rates will not be sufficient to meet anticipated Fund expenditures, and rate revenue increases will be required.

1.3 Cash Reserve Targets
For the purposes of the Study, the cash reserve target for each fiscal year ending June 30, 2024 through 2028 (Fiscal Year) is based on the City’s goal of maintaining a minimum reserve of 2 | P a g e
approximately 30 days of annual operations and maintenance expenses. These reserves provide for critical liquidity that allows the Fund to mitigate the impact of potential fluctuations in revenues and/or expenses.

1.4 Findings and Recommendations
It is recommended that the City implement the proposed rates and charges presented in this Study for Fiscal Year 2024, beginning with the first adjustment on January 1, 2024. Further, it is recommended the City update the cashflow portion of the Study periodically to ensure projected revenues remain sufficient to fund projected revenue requirements, as assumptions made during this analysis may change and have a material impact on the projected results reported herein. The proposed rates for Fiscal Years 2024 through 2028 are shown in Table 1.

Table 1 – Proposed Rates: Willdan Recommendations
Description 2024 2025 2026 2027 2028
REFUSE
Residential (Cans)
1x per week $29.79 $30.25 $31.53 $32.87 $34.28
2x per week $53.48 $54.77 $57.27 $59.90 $62.66
3x per week $77.17 $79.29 $83.02 $86.94 $91.04
4x per week $100.87 $103.82 $108.78 $113.98 $119.44
5x per week $124.55 $128.33 $134.51 $141.00 $147.81
Senior Citizen (Cans) $28.51 $28.92 $30.14 $31.41 $32.74 Business (Cans) $29.79 $30.25 $31.53 $32.87 $34.28
Business 1.5 CY (Bins)
1x per week $74.17 $76.18 $79.76 $83.51 $87.45
2x per week $108.20 $111.40 $116.74 $122.34 $128.22
3x per week $142.21 $146.60 $153.70 $161.15 $168.97
4x per week $176.25 $181.83 $190.69 $200.00 $209.76
5x per week na na na na na
Business 2.0 CY (Bins)
1x per week $100.60 $103.54 $108.48 $113.67 $119.12
2x per week $147.87 $152.46 $159.85 $167.61 $175.75
3x per week $192.71 $198.87 $208.58 $218.78 $229.48
4x per week $242.39 $250.29 $262.57 $275.47 $289.00
5x per week na na na na na
3 | P a g e
Description 2024 2025 2026 2027 2028
Business 2.5 CY (Bins)
1x per week $110.04 $113.31 $118.74 $124.44 $130.43
2x per week $162.04 $167.13 $175.25 $183.78 $192.73
3x per week $214.01 $220.92 $231.73 $243.08 $255.00
4x per week $266.05 $274.78 $288.28 $302.46 $317.35
5x per week na na na na na
Business 3.0 CY (Bins)
1x per week $128.93 $132.86 $139.27 $146.00 $153.06
2x per week $190.36 $196.44 $206.03 $216.10 $226.66
3x per week $251.81 $260.04 $272.81 $286.22 $300.29
4x per week $313.24 $323.62 $339.57 $356.31 $373.89
5x per week na na na na na
Business 4.0 CY (Bins)
1x per week $146.12 $150.65 $157.95 $165.61 $173.66
2x per week $215.99 $222.97 $233.88 $245.34 $257.37
3x per week $286.13 $295.56 $310.11 $325.38 $341.41
4x per week $356.16 $368.04 $386.21 $405.29 $425.31
5x per week na na na na na

RECYCLING
64-GALLON CART $8.93 $8.70 $8.90 $9.11 $9.33
96-GALLON CART $12.25 $12.18 $12.56 $12.95 $13.36
MF 64 Multi-family 96-GALLON CART $8.93 $8.70 $8.90 $9.11 $9.33 M - MISC (FIXED) RECYCLING CHARGE CANS $12.25 $12.18 $12.56 $12.95 $13.36 Commercial 1.5 CY (Bins)
1x per week $39.58 $40.88 $42.69 $44.59 $46.58
2x per week $56.31 $58.44 $61.13 $63.95 $66.91
3x per week $73.03 $76.00 $79.57 $83.32 $87.24
4x per week $89.77 $93.58 $98.02 $102.69 $107.59
5x per week $106.50 $111.14 $116.46 $122.05 $127.92
6x per week $123.22 $128.70 $134.91 $141.42 $148.25
4 | P a g e
Description 2024 2025 2026 2027 2028
Commercial 2.0 CY (Bins)
1x per week $52.58 $54.53 $57.02 $59.64 $62.38
2x per week $75.80 $78.91 $82.63 $86.52 $90.61
3x per week $89.33 $93.11 $97.54 $102.18 $107.05
4x per week $110.13 $114.95 $120.47 $126.26 $132.33
5x per week $130.93 $136.79 $143.40 $150.34 $157.62
6x per week $151.74 $158.65 $166.35 $174.43 $182.91
Commercial 3.0 CY (Bins)
1x per week $66.51 $69.16 $72.38 $75.77 $79.32
2x per week $96.71 $100.86 $105.68 $110.73 $116.02
3x per week $126.93 $132.59 $138.99 $145.71 $152.75
4x per week $157.14 $164.31 $172.30 $180.68 $189.47
5x per week $187.36 $196.04 $205.61 $215.66 $226.20
6x per week $217.57 $227.77 $238.93 $250.64 $262.94
Commercial 4.0 CY (Bins)
1x per week $74.93 $78.00 $81.67 $85.52 $89.55
2x per week $109.36 $114.15 $119.62 $125.37 $131.40
3x per week $143.79 $150.30 $157.58 $165.23 $173.25
4x per week $178.22 $186.45 $195.54 $205.08 $215.10
5x per week $212.65 $222.60 $233.50 $244.94 $256.95
6x per week $247.08 $258.75 $271.46 $284.80 $298.80
Commercial 6.0 CY (Bins)
1x per week $115.15 $120.22 $126.00 $132.07 $138.43
2x per week $153.14 $160.11 $167.89 $176.05 $184.61
3x per week $191.13 $200.00 $209.77 $220.02 $230.79
4x per week $229.11 $239.89 $251.65 $264.00 $276.96
5x per week $267.10 $279.78 $293.53 $307.98 $323.14
6x per week $305.09 $319.67 $335.42 $351.95 $369.31
Commercial 8.0 CY (Bins)
1x per week $164.39 $171.93 $180.30 $189.08 $198.29
2x per week $213.85 $223.86 $234.82 $246.33 $258.40
3x per week $262.88 $275.35 $288.88 $303.09 $318.01
4x per week $312.13 $327.05 $343.17 $360.10 $377.86
5x per week $361.37 $378.76 $397.47 $417.11 $437.72
6x per week $410.61 $430.46 $451.75 $474.10 $497.57
5 | P a g e
Description 2024 2025 2026 2027 2028

ORGANICS
48 Gal Cart
1x per week $59.26 $61.54 $64.38 $67.37 $70.50
2x per week $112.41 $117.35 $122.98 $128.90 $135.10
3x per week $165.56 $173.16 $181.58 $190.43 $199.71
4x per week $218.71 $228.96 $240.18 $251.95 $264.31
5x per week $271.86 $284.77 $298.78 $313.48 $328.92
64 Gal Cart
1x per week $62.17 $64.60 $67.60 $70.75 $74.05
2x per week $118.24 $123.48 $129.42 $135.66 $142.20
3x per week $174.31 $182.35 $191.24 $200.56 $210.35
4x per week $230.38 $241.22 $253.05 $265.47 $278.51
5x per week $286.45 $300.10 $314.87 $330.38 $346.66

1.0 Cubic Yard
1x per week $172.74 $180.70 $189.50 $198.74 $208.44
2x per week $339.37 $355.66 $373.21 $391.64 $410.98
3x per week $506.01 $530.63 $556.93 $584.54 $613.53
4x per week $672.64 $705.60 $740.64 $777.44 $816.08
5x per week $839.28 $880.56 $924.36 $970.34 $1,018.62
6 | P a g e
Section 2 - Introduction

2.1 Introduction
Willdan Financial Services (Willdan) was retained by the City of McFarland, California (City) to conduct a Sanitation Rate Study (Study) for the City’s Refuse Fund (Fund). The Study and the supporting analyses and workpapers detail the results for the forecast period fiscal years ending June 30, 2024 through 2028 (Fiscal Year).

The results of the Study presented herein include a financial plan and recommended rate adjustments designed to provide revenues sufficient to fund the projected revenue requirements including operating and maintenance expenses and reserve requirements.

2.2 Goals and Objectives
The primary goal of the Study was to develop a financial plan that evaluated the adequacy of the current revenue streams to meet ongoing costs and to maintain targeted cash reserves. Specifically, the Study was undertaken to:
o Conduct the analyses in accordance with generally accepted rate-setting practices and industry standards;
o Develop a financial plan consistent with industry standards and best practices while recognizing the needs specific to the City; and
o Recommend rates that adhere to and meet Proposition 218 requirements which requires a matching between the fees being assessed to customers and the cost to provide the service to each customer class and type. The rates that are paid by customers cannot exceed the proportional cost of providing service to those customers, and revenue generated by these rates cannot be used for any other purpose.

2.3 Overview of the Rate Study Process
The Study process consists of two primary study components. First, a Revenue Sufficiency Analysis is conducted. The Revenue Sufficiency Analysis assesses the existing revenue stream’s ability to meet the projected revenue requirements of the Fund during the forecast period. The Revenue Sufficiency Analysis is also utilized to identify the magnitude and timing of any recommended rate adjustments.

2.4 Organization of this Report
The Study presents an overview of the financial planning concepts employed in the development of the analyses contained herein. The overview is followed by a discussion of the data, assumptions and results associated with each component of the analysis. Finally, appendices with detailed schedules 7 | P a g e
are presented for further investigation and insight into the data, assumptions, and calculations which drive the results presented in the Study. The report is organized as follows:
o Section 1 – Executive Summary
o Section 2 – Introduction
o Section 3 – Overview of Financial Planning Principles, Processes, and Issues o Section 4 – Financial Plan Development and Results
o Section 5 – Conclusions and Recommendations
o Appendix A – Sanitation Service Financial Plan

2.5 Reliance on Data
During this project, the City provided Willdan with a variety of technical information, including existing contracts, actual and budgeted financial data, and historical customer data. This data was used by Willdan to develop the financial plan and recommended rate adjustments. Willdan did not independently assess or test the accuracy of such data but worked with City staff to better understand the data and its sources and believes it to be the best available information at the time of the Study.
8 | P a g e
Section 3 – Overview of Financial Planning Principles, Processes, and Issues

3.1 Introduction
The scope of the Study included development of a financial plan for the planning period FY 2024 through FY 2028 (Projection Period). The Study utilized generally accepted rate-setting principles and standards. The principles used resulted in rates and charges which are projected to: 1) generate sufficient revenue to meet the financial requirements of the Fund, and 2) address the need to recover costs from users in a manner which is proportionate to the cost of providing service on a fair and equitable basis relative to the service provided, and which does not exceed the cost of providing the service.

3.2 Discussion of General Financial Planning Principles While the individual rates vary based on a variety of factors, rates should be consistent with general rate-making principles set forth in sanitation service rate-making practice and literature. The principle by which rate practitioners are guided is that rates should strike a reasonable balance between several key factors. In general, rates designed should:
o Generate a stable rate revenue stream which, when combined with other sources of revenue such as late fees, penalties, interest income etc., is sufficient to meet the financial requirements and goals of the Fund;
o Be based upon the proportionate cost of providing the service and not exceed the cost of providing the service, which meets the requirements of Proposition 218; o Be fair and equitable – that is, they should generate revenue from customer classes which is reasonably in proportion to the cost to provide service to that customer class; o Be easy to understand by customers; and
o Be easy to administer by the City.

Striking the appropriate balance between rate-making principles is the result of an evaluation of revenue requirements and how those translate into the rate alternatives which meet legal requirements and the specific objectives of the City.

3.3 The Revenue Sufficiency Process
The first step in the process is the development of a Revenue Sufficiency Analysis. The Revenue Sufficiency Analysis compares the forecasted revenues of the Fund under its existing rates to its forecasted operations and maintenance expenses, non-operating expenses, and reserve requirements to determine the adequacy of the existing rates to recover the Fund’s costs. 9 | P a g e
The Revenue Sufficiency Analysis involves a rigorous review of budgeted operating and maintenance expenses for the Fund and identifies projected revenue requirements of the Fund. These revenue requirements are then compared to the total sources of funds available during each FY of the Projection Period to determine the adequacy of projected revenues to meet projected revenue requirements. To the extent revenues under existing rates are projected to be insufficient to meet the annual revenue requirements of the Fund during the Projection Period, a series of recommended rate adjustments are calculated which, if implemented, would provide revenue sufficient to meet those requirements.

3.3.1 Determination of the Revenue Requirements
Considerations in Setting Revenue Requirements
There are a multitude of considerations, including financial, political, and legal issues that must be analyzed or discussed to establish projected revenue requirements. This section provides an overview of such considerations.

Capital Budgeting and Financing
Given the nature of the Fund and the sanitation operations (i.e., reliance on contractors for collection and disposal services), no capital needs were identified during the projection period. Should such expenses be incurred they would be funded by revenues from Fund rates and available reserves.

The City, as is typical for public sanitation services, operates its Fund on a “cash basis”. Under the “cash basis” approach, revenues and expenses are recognized at the time physical cash is received or paid out. Revenue requirements are determined for a specified period (in the case of the City an annual fiscal year), by summing the total anticipated expenses to be paid out during the FY. Where cash flows and balances are insufficient, the revenue requirements analysis recommends additional cash flows, generated by adjustments to existing rates, to meet funding goals.

Financial Planning
In developing the Fund revenue requirements, certain parameters are utilized to project future expenditures, growth in customers, and necessary revenue adjustments. The City’s budget documents are used as the baseline, which are then projected over a planning horizon to account for fluctuations in expenses from year to year. Growth assumptions and prudent financial planning are fundamental in ensuring adequate rate revenue to promote financial stability. The financial model developed for this Study considers the operating cash balances (cash on hand).

Realities
Principles
Policies
Bond (Legal) Covenants
Laws/Regulations
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3.4 Financial Management Goals of the City
Establishing specific financial management goals of the Fund is a key step in developing financial plans which will ensure the financial health of the Fund remains strong. The financial management goals of the City are described below.

3.4.1 Enterprise Fund Requirements
The City operates the Fund as an enterprise fund or a business-type activity that is required to recover its full costs through revenues generated by the Fund’s fees and charges. This means the Fund cannot rely on other sources of funds (i.e., transfers in from other City funds) to meet its financial needs. To meet this requirement, the City periodically reviews sanitation fees and charges and adjusts as necessary.

3.4.2 Cash Reserve Targets
For the purposes of the Study, the City’s reserve goal has been established at 30 days of operations and maintenance expenses, based on the annual budget for the Fund. The purpose of this reserve is to maintain a financially stable and sustainable sanitation service and to manage the timing differences between revenue receipt and expense payments.

This reserve target is not a legal obligation and, therefore, it is not required that the City meet the reserve target each year. However, prudent financial planning suggests that the City should strive to maintain the reserve target and should not dip below the minimum balances on a continuous basis.

The projected cash balances under proposed rates are presented in Table 10 of Section 4.1.7.5. 11 | P a g e
Section 4 – Financial Plan Development and Results

4.1 Revenue Sufficiency Analysis

4.1.1 General Methodology
To develop rates and charges which will generate sufficient revenue to meet the fiscal requirements of the Fund, a Revenue Sufficiency Analysis (RSA) was completed. An RSA determines the level of revenue, from rates and other sources, that will provide sufficient funds to meet those fiscal requirements.

The RSA identified the revenue requirements of the Fund to cover forecasted operating expenses and maintain cash reserves at appropriate levels. These revenue requirements were then compared to the total sources of funds during each FY of the Projection Period to determine the adequacy of projected revenues to meet requirements. To the extent that the existing revenue stream is not sufficient to meet the annual revenue requirements of the Fund, a series of rate revenue increases are calculated, which if implemented, would provide revenue sufficient to meet those needs.

4.1.2 Data Items
Key data items reviewed, discussed, and incorporated into the RSA were:
o Financial management goals of the City
o FY 2024 beginning of year fund balances;
o FY 2024 Adopted budget;
o Adjustments for the contract with R&F Disposal, Inc.; o General assumptions related to:
▪ Customer growth;
▪ Cost escalation factors;
A discussion regarding the above data items is presented below.

4.1.3 Historical Operating Results
The historical revenues and expenses of the City for FYs ended June 30, 2018 through 2022 are summarized in Table 2. FY 2018 through FY 2021 are as found in the Annual Comprehensive Financial Reports (ACFRs), while FY 2022 figures are unaudited amounts. The City’s historical operating results indicate that Fund revenues fully offset operational costs, depreciation between FY 2018 and FY 2022.

A summary of the Fund’s historical operating results is provided below in Table 2, as well as in Figure 1.

A more detailed presentation of the historical operating results is presented in Schedule A-1 of the Appendix.
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Table 2 – Historical Operating Results ($1,000s)
Description
Fiscal Year ending June 30,
2018 2019 2020 2021 2022
Operating Revenues $1,298 $1,363 $1,365 $1,389 $1,408
Operating Expenses (including depreciation) $1,301 $1,451 $1,329 $1,291 $1,441 Operating Income $(4) $(88) $36 $98 $(33)
Nonoperating Rev. (Exp.) $16 $17 $43 $5 $48
Income (Loss) Before Transfers $12 $(71) $79 $103 $15
Transfer Out $(22) $(41) $(25) $(20) $(11)
Net Income (Loss) $(10) $(112) $53 $83 $3
Figure 1 – Historical Operating Results

4.1.4 FY 2022-23 Beginning of Year Cash Balance
The City provided the estimated fiscal year-end 2023 cash balance which served as the beginning cash balance for the Projection Period. As show below in Table 3, this amount was estimated to be $0.00.

Table 3 – Beginning Fund Balance
Description 2024
Beginning Cash Balance [1] $0
Notes:
[1] Amount is an indication of the Fund’s liquidity and was provide by the City.

4.1.5 Projected Revenue Requirements
Staff provided Willdan with the Fund’s FY 2024 adopted budget (2024 Budget) which was used as the basis to project future costs for the remainder of the Projection Period. Cost escalation factors developed from historical information and reviewed with staff were used to project increases in costs beyond the FY 2024 budget. Such factors were based on historical information as well as known and measurable changes anticipated by staff.
-$0.5
$0.0
$0.5
$1.0
$1.5
$2.0
2018 2019 2020 2021 2022
Revenues Expenses Net
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As discussed herein, Fund revenue requirements consist of the operating, maintenance, and other monetary expenditures necessary to provide, maintain and perpetuate quality service to the City’s sanitation customers. The 2024 Budget, as prepared by the City, allocates the anticipated requirements between identifiable sanitation departments and functions. The budgeted revenue requirements have been further divided into Operating and Maintenance (O&M) expenses and NonOperating expenses. The O&M expenses are primarily those ongoing costs for labor, materials, supplies, services, etc., that are required to manage and operate the Fund on a day-to-day basis while maintaining a dependable level of service. No Non-Operating expenses were budgeted, and none were anticipated for the Projection Period.

The future revenue requirements for the Projection Period are developed by escalating the costs identified in the 2024 Budget in accordance with assumed future activities and events that may impact the provision of sanitation services. Such adjustments may include increasing applicable O&M expenses by inflationary and/or customer growth factors depending upon the nature of the expense.

Contractual Services include costs associated with The City’s contract with R&F Disposal, Inc. These costs are escalated through the Projection Period based on the provisions of the contract and customer growth. Materials and supplies expenses are assumed to increase from 2024 Budget levels based on inflationary factors. Other Operating Costs are comprised of City Administration Fees and other miscellaneous expenses and are assumed to increase from the 2024 Budget amounts based on historical trends or inflationary factors.

A summary of the FY 2024 budget and subsequent projected expenses are presented below in Table 4 and Figure 2. A more detailed presentation of the line-item budgeted and projected revenues and expenses is presented in Schedule A-2 of the Appendix.

Table 4 – Budgeted and Projected Expenses ($1,000)
Sanitation Service
Fiscal Years Ending June 30,
2024 2025 2026 2027 2028
Salaries and Employee Benefits $296 $303 $311 $319 $327 Services and Supplies $1,515 $1,548 $1,633 $1,722 $1,817 Transfers Out $74 $74 $74 $74 $74
Total $3,909 $3,950 $4,044 $4,142 $4,245
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Figure 2 – Budgeted and Projected Expenses

4.1.7 General Assumptions
To develop the financial and rate projections, certain assumptions were made regarding elements of the revenue sufficiency analysis. A summary of those assumptions is presented below.

4.1.7.1. HISTORICAL AND PROJECTED CUSTOMER STATISTICS
Willdan analyzed historical customer billing data provided by the City for the period FY 2018 through FY 2023. This information included customer accounts or units for customers in each rate code. Willdan analyzed billing data to obtain an understanding of the historical growth trends for each rate class.

The City’s sanitation customer base is largely comprised of residential customers. As shown below in Figure 3, residential customers represent approximately 96.4% of the sanitation customer accounts and commercial customers represent approximately 3.7%.

Figure 3 – Number of Customers by Class
The historic and projected number of accounts for sanitation services are summarized in Table 5, as well as in Figure 4. Based on discussions with the City, this analysis assumes growth in new accounts consistent with historical trends.

Residential

96.35%
Commercial

3.65%
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2024 2025 2026 2027 2028
Salaries and Employee Benefits Services and Supplies Transfers Out 15 | P a g e
Table 5 – Historical and Projected Number of Accounts
Description
Actual Projected
2018 2019 2020 2021 2022 2023 [1] 2024 2025 2026 2027 2028 Garbage 2,747 2,787 2,824 2,724 2,928 2,968 3,008 3,048 3,088 3,128 3,168 New Accounts 40 37 (100) 204 40 40 40 40 40 40
Recycling 2,709 2,766 2,803 2,907 2,905 2,945 2,985 3,025 3,065 3,105 3,145 New Accounts 57 37 104 (2) 40 40 40 40 40 40
Organics - - - - 23 19 19 19 19 19 19
New Accounts - - - 23 (4) - - - - -
Note:
[1] FY 2023 was estimated based on historical data and discussions with the City.

Figure 4 – Historical and Projected Number of Accounts
Historical customer account information for the period FY 2018 through 2023 indicates that the Fund has added an average of approximately 44 new customers annually. This was discussed with staff and for the Projection Period assumed growth in the number of accounts includes 40 new accounts in each year for garbage and recycling services and no growth in organics services. A more detailed presentation of the customer data is presented in Schedule A-3 of the appendix.

4.1.7.2. Existing Rate Structure
The City’s sanitation rate structure has different rates depending upon the customer class, size of container, and frequency of collection. Single-family and multi-family residences with container service are billed per dwelling unit based on the size of the container, while commercial customers and multi-family customers with bin service are billed based on the size of the container and frequency of collection. Also, the City currently offers a senior citizen discount of approximately 5.4% to qualifying accounts. FY 2022 billing data indicates approximately 14 sanitation customers are billed under these discounted rates. Current and projected rates for sanitation are provided in Schedule A4 of the Appendix. -
1,000
2,000
3,000
4,000
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Garbage Recycling Organics
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4.1.7.2. O&M Escalation Factors
As discussed herein, projected costs of operation and maintenance of the Fund were based on the City’s proposed budget for FY 2024. Escalation rates for future costs of operation and maintenance were estimated based on a review of historical trends and the City’s projections of future increases for certain expenses. Certain other adjustments are made based on discussions with City staff.

4.1.7.3. Projected R&F Disposal Costs and Administrative Fees The City has entered in to multi-year franchise agreement with R&F Disposal, LLC (R&F) to provide collection and disposal services. The current and projected contract rates charged to the City are presented below in Table 6. These rates were escalated based on the provisions of the contract and applied to projected customers to develop the projected costs associated with the R&F contract. For FY 2024, the costs associated with the R&F contract are estimated to be approximately $1.4 million.

This is an increase over FY 2023 of approximately 9.6%. Additionally, this expense represents approximately 76.0% of total Fund operating expenses.

These amounts are also shown below in Table 6 and Figure 5. The development of current and projected rates and costs for services are provided in Schedule A-5 of the appendix.

Table 6 – Current and Projected R&F Rates and Estimated Costs Description 2024 2025 2026 2027 2028
RATES
Garbage
Residential (Cans)
1x per week $23.69 $24.52 $25.75 $27.03 $28.38
2x per week $47.38 $49.04 $51.49 $54.06 $56.77
3x per week $71.07 $73.56 $77.24 $81.10 $85.15
4x per week $94.77 $98.09 $102.99 $108.14 $113.55
5x per week $118.45 $122.60 $128.73 $135.16 $141.92
Senior Citizen (Cans) $22.41 $23.19 $24.35 $25.57 $26.85 Business (Cans) $23.69 $24.52 $25.75 $27.03 $28.38
Business 1.5 CY (Bins)
1x per week $68.07 $70.45 $73.98 $77.67 $81.56
2x per week $102.10 $105.67 $110.96 $116.51 $122.33
3x per week $136.11 $140.87 $147.92 $155.31 $163.08
4x per week $170.15 $176.11 $184.91 $194.16 $203.86
5x per week $- $- $- $- $-
Business 2.0 CY (Bins)
1x per week $94.50 $97.81 $102.70 $107.83 $113.22
2x per week $141.77 $146.73 $154.07 $161.77 $169.86
3x per week $186.61 $193.14 $202.80 $212.94 $223.59
4x per week $236.29 $244.56 $256.79 $269.63 $283.11
5x per week $- $- $- $- $-
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Description 2024 2025 2026 2027 2028
Business 2.5 CY (Bins)
1x per week $103.94 $107.58 $112.96 $118.60 $124.53
2x per week $155.94 $161.40 $169.47 $177.94 $186.84
3x per week $207.91 $215.19 $225.95 $237.24 $249.11
4x per week $259.95 $269.05 $282.50 $296.63 $311.46
5x per week $- $- $- $- $-
Business 3.0 CY (Bins)
1x per week $122.83 $127.13 $133.49 $140.16 $147.17
2x per week $184.26 $190.71 $200.24 $210.26 $220.77
3x per week $245.71 $254.31 $267.03 $280.38 $294.40
4x per week $307.14 $317.89 $333.78 $350.47 $368.00
5x per week $- $- $- $- $-
Business 4.0 CY (Bins)
1x per week $140.02 $144.92 $152.17 $159.78 $167.76
2x per week $209.89 $217.24 $228.10 $239.50 $251.48
3x per week $280.03 $289.83 $304.32 $319.54 $335.52
4x per week $350.06 $362.31 $380.43 $399.45 $419.42
5x per week $- $- $- $- $-
Recycling
Residential & City Approved Commercial Small
Business (Cans)
64-GALLON CART $2.82 $2.97 $3.11 $3.27 $3.43
96-GALLON CART $6.14 $6.45 $6.77 $7.11 $7.47
MF 64 Multi-family 96-GALLON CART $2.82 $2.97 $3.11 $3.27 $3.43 M - MISC (FIXED) RECYCLING CHARGE CANS $6.14 $6.45 $6.77 $7.11 $7.47 Commercial 1.5 CY (Bins)
1x per week $33.47 $35.15 $36.91 $38.75 $40.69
2x per week $50.20 $52.71 $55.35 $58.11 $61.02
3x per week $66.93 $70.27 $73.79 $77.48 $81.35
4x per week $83.66 $87.85 $92.24 $96.85 $101.69
5x per week $100.39 $105.41 $110.68 $116.21 $122.03
6x per week $117.12 $122.97 $129.12 $135.58 $142.36
Commercial 2.0 CY (Bins)
1x per week $46.47 $48.80 $51.24 $53.80 $56.49
2x per week $69.70 $73.18 $76.84 $80.69 $84.72
3x per week $83.22 $87.38 $91.75 $96.34 $101.16
4x per week $104.02 $109.22 $114.69 $120.42 $126.44
5x per week $124.82 $131.07 $137.62 $144.50 $151.72
6x per week $145.64 $152.92 $160.56 $168.59 $177.02
Commercial 3.0 CY (Bins)
1x per week $60.41 $63.43 $66.60 $69.93 $73.42
2x per week $90.60 $95.13 $99.89 $104.89 $110.13
3x per week $120.82 $126.86 $133.21 $139.87 $146.86
4x per week $151.03 $158.58 $166.51 $174.84 $183.58
5x per week $181.25 $190.31 $199.83 $209.82 $220.31
6x per week $211.47 $222.04 $233.15 $244.80 $257.04
Commercial 4.0 CY (Bins)
1x per week $68.83 $72.27 $75.88 $79.68 $83.66
2x per week $103.26 $108.42 $113.84 $119.53 $125.51
3x per week $137.69 $144.57 $151.80 $159.39 $167.36
4x per week $172.12 $180.72 $189.76 $199.25 $209.21
5x per week $206.55 $216.87 $227.72 $239.10 $251.06
6x per week $240.98 $253.02 $265.67 $278.96 $292.91
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Description 2024 2025 2026 2027 2028
Commercial 6.0 CY (Bins)
1x per week $109.04 $114.49 $120.22 $126.23 $132.54
2x per week $147.03 $154.38 $162.10 $170.21 $178.72
3x per week $185.02 $194.27 $203.99 $214.18 $224.89
4x per week $223.01 $234.16 $245.87 $258.16 $271.07
5x per week $261.00 $274.05 $287.75 $302.14 $317.25
6x per week $298.99 $313.94 $329.63 $346.12 $363.42
Commercial 8.0 CY (Bins)
1x per week $158.29 $166.20 $174.51 $183.24 $192.40
2x per week $207.74 $218.13 $229.04 $240.49 $252.51
3x per week $256.78 $269.62 $283.10 $297.25 $312.11
4x per week $306.02 $321.32 $337.39 $354.26 $371.97
5x per week $355.27 $373.03 $391.68 $411.27 $431.83
6x per week $404.50 $424.73 $445.96 $468.26 $491.67
Organics
48 Gal Cart
1x per week $53.15 $55.81 $58.60 $61.53 $64.61
2x per week $106.30 $111.62 $117.20 $123.06 $129.21
3x per week $159.45 $167.43 $175.80 $184.59 $193.82
4x per week $212.60 $223.23 $234.40 $246.12 $258.42
5x per week $265.76 $279.04 $292.99 $307.64 $323.03
64 Gal Cart
1x per week $56.07 $58.87 $61.82 $64.91 $68.15
2x per week $112.14 $117.75 $123.63 $129.82 $136.31
3x per week $168.21 $176.62 $185.45 $194.72 $204.46
4x per week $224.28 $235.49 $247.27 $259.63 $272.61
5x per week $280.35 $294.37 $309.09 $324.54 $340.77

1.0 Cubic Yard
1x per week $166.64 $174.97 $183.72 $192.90 $202.55
2x per week $333.27 $349.93 $367.43 $385.80 $405.09
3x per week $499.91 $524.90 $551.15 $578.70 $607.64
4x per week $666.54 $699.87 $734.86 $771.60 $810.18
5x per week $833.18 $874.83 $918.58 $964.50 $1,012.73
Contract Costs
Garbage $1,203,035 $1,253,968 $1,325,934 $1,401,963 $1,482,279 Recycling $144,976 $153,292 $162,078 $171,359 $181,163
Organics $17,256 $18,119 $19,025 $19,976 $20,975
Total Contract Costs $1,365,266 $1,425,379 $1,507,037 $1,593,297 $1,684,416 Figure 5 – Projected Contract Costs
$0.0
$0.5
$1.0
$1.5
$2.0
2024 2025 2026 2027 2028
Millions
Garbage Recycling Organics
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In addition to the costs associated with the R&F contract, the City incurs other operating and nonoperating expenses. These expenses include such things as salaries and benefits, professional services, insurance, and supplies. In designing the proposed rates, an Administrative Fee was developed to recover these projected expenses. The non-contract related costs were divided by the total number of customers to determine the monthly Administrative Fee per customer. The rates proposed herein are comprised of the rates charged by R&F combined with the proposed Administrative Fee and are charged to each respective customer monthly. The calculation of the Administrative Fee is shown below in Table 7.

Table 7 – Projected Administrative Fees
Projected for Fiscal Year Ending June 30
Description 2024 2025 2026 2027 2028
Contract Costs $1,365 $1,425 $1,507 $1,593 $1,684
Other Expenses $520 $500 $511 $522 $533
Total Revenue Requirements $1,885 $1,925 $2,018 $2,115 $2,217 Less
Non-Rate Revenues $(79) $(81) $(82) $(83) $(85)
Net Revenue Requirements $1,806 $1,844 $1,935 $2,031 $2,132 Calculation of Administrative Fee
Other Revenue Requirements $440 $419 $428 $438 $448
Total Customers 6,012 6,092 6,172 6,252 6,332
Administrative Fee $6.10 $5.73 $5.78 $5.84 $5.89

4.1.7.3. Results of the Revenue Sufficiency Analysis
After a thorough review of the above-mentioned data elements, a draft of the RSA was developed and reviewed with City staff.

The resulting financial plan presented herein is the embodiment of the data, assumptions, and review process undertaken with City staff through the course of several conversations. Table 8 and Figure 6 below provide a summary of the revenue requirements and projected ending cash balances for the Fund, assuming no rate adjustments and incorporating the assumptions in Section 4.1 of this report. As indicated in Table 8, projected revenue would not be sufficient to meet expected increases in ongoing expenses through FY 2028.
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Table 8 – Revenue Requirements vs. Revenue Under Existing Rates Description
Fiscal Years Ending June 30,
2022 2023 2024 2025 2026
Beginning Cash Balance $- $(375) $(779) $(1,266) $(1,839) Revenue Under Existing Rates $1,510 $1,521 $1,531 $1,541 $1,552 Revenue Requirements $(1,885) $(1,925) $(2,018) $(2,115) $(2,217) Net Cashflow $(375) $(405) $(487) $(574) $(665)
Ending Cash Balance $(375) $(779) $(1,266) $(1,839) $(2,505) Targeted Balance $25 $25 $27 $28 $29
Note: Values are rounded to the nearest $1,000
Figure 6 – Ending Cash Balance Under Existing Rates

4.1.7.4. Proposed Rates
Our analysis of the Fund indicates that if assuming expenses and customer growth occur as projected, existing rates will not generate sufficient operating revenue to fund ongoing operations throughout the Projection Period. Therefore, rate adjustments will be necessary to sufficiently cover increasing operating costs over the Projection Period. The proposed rates also align the City’s rate structure and with the rate structure set forth in the R&F contract. While this alignment of the respective rate structures results in cost of service-based rates, it impacts individual customer classes differently. In order to mitigate the impact on customers, and at the direction of the City, it is proposed the necessary rate adjustments be phased-in gradually over the next five years. This phasing-in of rates delays full cost recovery and results in a revenue shortfall in each year of the projection period. It is Willdan’s understanding this shortfall will be supported as needed by transfers from the General Fund.

Proposed rates are summarized in Table 9.
($3.0)
($2.0)
($1.0)
$0.0
$1.0
2024 2025 2026 2027 2028
Ending Cash Balance Target
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Table 9 – Proposed Rates: Willdan Recommendations
Description Existing 2024 2025 2026 2027 2028
RATES
Garbage
Residential (Cans)
1x per week $25.76 $27.27 $28.88 $30.58 $32.37 $34.28
2x per week $51.52 $53.58 $55.72 $57.94 $60.25 $62.66
3x per week $77.28 $79.86 $82.52 $85.27 $88.11 $91.04
4x per week $103.04 $106.13 $109.31 $112.59 $115.96 $119.44 5x per week $128.80 $132.40 $136.09 $139.89 $143.80 $147.81 Senior Citizen (Cans) $24.62 $26.06 $27.59 $29.21 $30.93 $32.74 Business (Cans) $25.76 $27.27 $28.88 $30.58 $32.37 $34.28 Business 1.5 CY (Bins)
1x per week $73.80 $76.35 $78.98 $81.71 $84.53 $87.45
2x per week $114.18 $116.86 $119.60 $122.41 $125.28 $128.22 3x per week $156.81 $159.17 $161.57 $164.00 $166.47 $168.98 4x per week $201.92 $203.46 $205.02 $206.59 $208.17 $209.76 5x per week $- $- $- $- $- $-
Business 2.0 CY (Bins)
1x per week $102.63 $105.73 $108.93 $112.23 $115.62 $119.12 2x per week $158.56 $161.86 $165.23 $168.66 $172.17 $175.75 3x per week $217.73 $220.03 $222.36 $224.70 $227.08 $229.48 4x per week $280.36 $282.07 $283.79 $285.51 $287.25 $289.00 5x per week $- $- $- $- $- $-
Business 2.5 CY (Bins)
1x per week $112.89 $116.20 $119.60 $123.11 $126.71 $130.43 2x per week $174.41 $177.93 $181.52 $185.18 $188.92 $192.73 3x per week $239.50 $242.52 $245.58 $248.68 $251.82 $255.00 4x per week $308.42 $310.19 $311.96 $313.75 $315.54 $317.35 5x per week $- $- $- $- $- $-
Business 3.0 CY (Bins)
1x per week $133.39 $137.11 $140.93 $144.87 $148.91 $153.06 2x per week $206.09 $210.05 $214.08 $218.20 $222.39 $226.66 3x per week $283.07 $286.43 $289.84 $293.28 $296.76 $300.29 4x per week $364.48 $366.34 $368.22 $370.10 $371.99 $373.89 5x per week $- $- $- $- $- $-
Business 4.0 CY (Bins)
1x per week $152.02 $156.12 $160.33 $164.65 $169.10 $173.66 2x per week $234.76 $239.12 $243.56 $248.08 $252.68 $257.37 3x per week $322.60 $326.28 $330.00 $333.76 $337.56 $341.41 4x per week $415.36 $417.33 $419.31 $421.30 $423.30 $425.31 5x per week $- $- $- $- $- $-
Recycling
Residential & City Approved
Commercial Small Business (Cans)
64-GALLON CART $2.99 $3.75 $4.71 $5.92 $7.43 $9.33
96-GALLON CART $6.44 $7.45 $8.62 $9.98 $11.54 $13.36
MF 64 Multi-family 96-GALLON
CART $2.99 $3.75 $4.71 $5.92 $7.43 $9.33

M - MISC (FIXED) RECYCLING
CHARGE CANS $6.44 $7.45 $8.62 $9.98 $11.54 $13.36
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Description Existing 2024 2025 2026 2027 2028
Commercial 1.5 CY (Bins)
1x per week $35.07 $37.12 $39.29 $41.58 $44.01 $46.58
2x per week $52.60 $55.19 $57.92 $60.77 $63.77 $66.91
3x per week $70.12 $73.25 $76.52 $79.94 $83.51 $87.24
4x per week $87.65 $91.32 $95.14 $99.12 $103.27 $107.59 5x per week $105.18 $109.38 $113.74 $118.29 $123.01 $127.92 6x per week $122.70 $127.43 $132.34 $137.45 $142.75 $148.25 Commercial 2.0 CY (Bins)
1x per week $48.69 $51.16 $53.76 $56.49 $59.36 $62.38
2x per week $73.02 $76.24 $79.60 $83.12 $86.78 $90.61
3x per week $87.19 $90.84 $94.65 $98.61 $102.75 $107.05 4x per week $108.98 $113.30 $117.78 $122.44 $127.29 $132.33 5x per week $130.77 $135.75 $140.91 $146.27 $151.84 $157.62 6x per week $152.57 $158.21 $164.05 $170.11 $176.40 $182.91 Commercial 3.0 CY (Bins)
1x per week $63.29 $66.21 $69.27 $72.47 $75.82 $79.32
2x per week $94.92 $98.81 $102.86 $107.07 $111.46 $116.02 3x per week $126.58 $131.43 $136.46 $141.69 $147.12 $152.75 4x per week $158.23 $164.04 $170.06 $176.30 $182.77 $189.47 5x per week $189.89 $196.65 $203.66 $210.91 $218.42 $226.20 6x per week $221.54 $229.26 $237.25 $245.52 $254.08 $262.94 Commercial 4.0 CY (Bins)
1x per week $72.11 $75.30 $78.64 $82.12 $85.76 $89.55
2x per week $108.18 $112.47 $116.93 $121.57 $126.39 $131.40 3x per week $144.25 $149.63 $155.22 $161.01 $167.02 $173.25 4x per week $180.32 $186.79 $193.50 $200.45 $207.65 $215.10 5x per week $216.38 $223.95 $231.78 $239.88 $248.27 $256.95 6x per week $252.45 $261.11 $270.06 $279.32 $288.89 $298.80 Commercial 6.0 CY (Bins)
1x per week $114.24 $118.71 $123.36 $128.20 $133.22 $138.43 2x per week $154.04 $159.72 $165.61 $171.71 $178.05 $184.61 3x per week $193.84 $200.72 $207.85 $215.23 $222.87 $230.79 4x per week $233.63 $241.72 $250.08 $258.74 $267.70 $276.96 5x per week $273.43 $282.72 $292.32 $302.25 $312.52 $323.14 6x per week $313.23 $323.72 $334.56 $345.77 $357.35 $369.31 Commercial 8.0 CY (Bins)
1x per week $165.83 $171.87 $178.12 $184.61 $191.33 $198.29 2x per week $217.64 $225.24 $233.11 $241.25 $249.68 $258.40 3x per week $269.01 $278.16 $287.63 $297.42 $307.54 $318.01 4x per week $320.60 $331.31 $342.38 $353.82 $365.65 $377.86 5x per week $372.19 $384.46 $397.14 $410.23 $423.75 $437.72 6x per week $423.77 $437.60 $451.88 $466.62 $481.84 $497.57 Organics
48 Gal Cart
1x per week $55.68 $58.37 $61.19 $64.15 $67.25 $70.50
2x per week $111.36 $115.75 $120.31 $125.05 $129.98 $135.10 3x per week $167.04 $173.12 $179.41 $185.94 $192.70 $199.71 4x per week $222.72 $230.48 $238.51 $246.82 $255.42 $264.31 5x per week $278.40 $287.84 $297.60 $307.70 $318.13 $328.92 23 | P a g e
Description Existing 2024 2025 2026 2027 2028
64 Gal Cart
1x per week $58.74 $61.52 $64.44 $67.50 $70.69 $74.05
2x per week $117.48 $122.05 $126.81 $131.74 $136.87 $142.20 3x per week $176.22 $182.57 $189.15 $195.97 $203.03 $210.35 4x per week $234.96 $243.09 $251.50 $260.19 $269.19 $278.51 5x per week $293.70 $303.60 $313.84 $324.42 $335.35 $346.66

1.0 Cubic Yard
1x per week $174.57 $180.87 $187.40 $194.17 $201.18 $208.44 2x per week $349.14 $360.72 $372.67 $385.03 $397.80 $410.98 3x per week $523.71 $540.55 $557.94 $575.89 $594.41 $613.53 4x per week $698.28 $720.39 $743.21 $766.74 $791.03 $816.08 5x per week $872.85 $900.23 $928.47 $957.60 $987.64 $1,018.62 The projected revenues as developed herein include revenues generated from the user rates and revenues generated from other sources (i.e., interest earnings) or Fund activities. The projected user rate revenues would provide the estimated additional revenue (and applicable annual percentage rate adjustments) necessary to meet the projected revenue requirements for a given FY, including operating expenses and targeted operating reserves. For purposes of this Study, proposed rates are assumed to take effect on January 1 of each respective FY of the Projection Period.

4.1.7.5. Summary of Revenue Sufficiency Analysis
The proposed financial plan, including recommended revenue adjustments, is presented in Table 10 and Figure 7 which provides funding for projected revenue requirements during the forecast period.

Figure 7 indicates that with the proposed adjustments and the anticipated transfers from the General Fund for FY 2024 through FY 2028, the ending cash balance will exceed the targeted amount each year. It is recommended the City monitor its cash reserves to ensure sufficient reserves are available in FY 2028. It is also recommended to build up the balance for the Fund reserve above the City’s minimum reserve policy to allow for the fund balance to be used for unforeseen expenditures.

A more detailed presentation of the financial plan, including fund balance reconciliations is presented in Schedule A-7 of the appendix.
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Table 10 – Revenue Requirements vs. Revenue Under Proposed Rates Description
Fiscal Years Ending June 30,
2024 2025 2026 2027 2028
Beginning Cash Balance $- $25 $50 $79 $112
Revenue Under Proposed Rates [2] $1,910 $1,950 $2,046 $2,148 $2,281 Revenue Requirements $(1,885) $(1,925) $(2,018) $(2,115) $(2,217) Net Cashflow $25 $25 $29 $33 $64
Ending Cash Balance $25 $50 $79 $112 $176
Targeted Balance $25 $25 $27 $28 $29
Note:
[1] Values are rounded to the nearest $1,000
[2] Revenues include transfers from General Fund.

Figure 7 – Ending Cash Balance Under Proposed Rates
$0
$50
$100
$150
$200
2024 2025 2026 2027 2028
Thousands
Ending Fund Balance Target
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Section 5 – Regulatory Issues
Short-Lived Climate Pollutants Reduction Act - California SB 1383 It is important to note that the Fund is expected to incur significant operating expenses as a result of State of California SB 1383 (Chapter 395, Statutes of 2016). Gov. Jerry Brown signed SB 1383, which requires cities in California to implement universal organic waste recycling programs for all customers beginning January 1, 2022. Organic waste is primarily comprised of biodegradable waste such as food, landscaping and pruning waste.

SB 1383 also requires that by 2025 at least 20 percent of edible food currently sent to landfills be recovered for human consumption. To meet these requirements, local governments need to actively participate in organic material collection and food recovery programs on or before January 1, 2022.

Jurisdictions must adopt enforceable ordinances to ensure that all residential and commercial generators are compliant. The regulations also require cities to purchase set amounts of organic derived products each year in an effort to create markets for finished compost and organic-derived energy. Finally, the new, unfunded State mandates require mandatory customer education and outreach programs as well as compliance reviews, waste audits and inspections, rigorous recordkeeping, and reporting efforts. Penalties for noncompliance can be assessed by CalRecycle beginning in 2022 — and by local jurisdictions beginning in 2024.

Through the City’s contract with R&F, it is estimated that SB 1383 and related programs will potentially result in substantial incremental cost to the Fund. These incremental costs may be comprised of:
o Increased cost of processing organic material,
o Hauling collected organic material to composting facility, o Meeting mandatory organic material procurement thresholds set by the State of California, o Specialized environmental consulting services to assist with public education and outreach, waste audits, facility inspections, compliance reviews, and tracking and enforcement efforts, o Increased costs related to ongoing distribution of public education materials and advertising; and
o Purchase of additional containers associated with expanding the services to include the collection of organics.
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Section 6 – Conclusions and Recommendations

6.1 Principal Assumptions and Considerations
In preparation of this Study and the conclusions that follow, Willdan has made certain assumptions with respect to conditions which may exist or to events which may occur in the future. While we believe these assumptions are reasonable for the purpose of this Study, they are dependent on future events and actual conditions may differ from those assumed. In addition, Willdan has used and relied upon certain information and assumptions provided to us by the City and others. While Willdan believes the use of such information and assumptions to be reasonable for the purpose of this Study, Willdan has not independently verified the accuracy or validity of the information and offers no assurances with respect thereto, and some assumptions may vary significantly due to unanticipated events and circumstances. To the extent that actual conditions differ from those assumed by Willdan herein or provided to Willdan by others, the actual results will vary from those projected herein. The Study summarizes Willdan’s work up to the date of this report. Thus, changed conditions occurring or becoming known after such date could affect the material presented to the extent of such changes.

In making the projections and estimates for the Projection Period summarized in this Study and shown on Table 10 above, the principal considerations and assumptions made by Willdan and the principal information and assumptions provided to Willdan by others include the following:
1) Customer account growth for the Fund was derived largely from an analysis of historical billing information. This information was reviewed with the City to identify trends and establish estimated growth rates for the Projection Period.
2) No assumptions or provisions have been made or included in the projections herein to reflect unforeseen changes in customer usage characteristics which may affect, among other things, the cost of disposal and may be the result of, but not limited to, existing and potential changes in legislation, deviations from normal weather conditions, including natural disasters such as earthquakes, or other unforeseen events.
3) Projected revenues have been based on the following:
a) for bills rendered during the period July 1, 2024 through June 30, 2028, Revenues have been projected based on rates reflecting the proposed rates shown in Table 9, which are assumed to be adopted for each respective FY by the City; and
b) the proposed rates utilized herein to develop projected revenues are assumed to take effect on July 1 of each respective Fiscal Year.
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4) Projected costs of operation and maintenance of the Sanitation Service were based on the City’s estimated budget for Fiscal Year 2024. Escalation rates for future costs of operation and maintenance of the Sanitation Service were estimated based on a review of historical trends and the City’s projections of future increases for certain expenses. 5) For the Projection Period, interest earnings have been projected based on projected average annual balances in the operating fund, and annual reinvestment rates as shown in Table 11 applied to projected fund balances.

Table 11 – Assumed Investment Earning Interest Rate
Fiscal Year
Assumed
Investment
Earning Interest
Rate
2024 1.75%
2025 1.75%
2026 1.75%
2027 1.75%
2028 1.75%
6) Other operating revenues have been projected based on the budgeted Fiscal Year ending June 30, 2024 amounts, and are increased annually thereafter in proportion to projected customer growth, inflation or other established escalators. 7) The revenue and expenditures projections herein do not reflect the effects of any material adverse change in the receipt of revenues and the payment of expenditures. 8) No assumption has been made to reflect any other changes in federal or State laws and/or regulations to reflect, among other things, more stringent environmental requirements, and changes in tax laws.

6.2 Conclusions
Based upon the foregoing assumptions and considerations, Willdan is of the opinion that:
o The projected customers and sales of the Fund represent reasonable projections based on historical and planned growth and form a reasonable basis for the projected operating results set forth in this Study.
o The Fund expenses are anticipated to be adversely impacted by the effects of SB 1383 regulatory requirements, changes to global recycling markets and the corresponding revenue loss and increase cost to provide recycling services. The incremental increase in operating 28 | P a g e
expenses from Fiscal Years 2023 to 2024 is projected to be approximately $295,000, or approximately 19.0%.
o For the Fiscal Years ending June 30, 2024 through June 30, 2028, the City’s projected revenues under proposed rate adjustments outlined in this report, including transfers, are projected to be sufficient under the herein proposed rates, fees, and charges to:
a) pay the projected costs of operation and maintenance; b) meet stated goals for cash reserves.
o The proposed rates presented herein are in conformance with industry standard rate-making practices and Proposition 218 with respect to:
a) The fair and equitable recovery of costs through sanitation rates; and b) Generation of sufficient revenue to recover Fund revenue requirements and reserve requirements.

6.3 Recommendations
o It is recommended that the City implement the proposed rates and charges presented in this Study for FY 2024, beginning with the first adjustment in January 2024. o It is recommended that the City update the revenue sufficiency analysis portion of this study each year to ensure projected revenue continues to be sufficient to fund projected expenses going forward, as assumptions made during this analysis may change and have a material impact upon the analysis.

City of McFarland, CA
Sanitation Rate Study
October 3, 2023
Appendices
Schedule Description
A-1 Historical Operating Results
A-2
Historical, Budgeted, and Projected Revenues
and Expenses
A-3 Historical and Projected Number of Accounts
A-4 Existing and Proposed Customer Rates
A-5 Estimated Contract Costs
A-6 Projected Administrative Fee
A-7 Projected Operating Results
Sanitation Rate Study
Appendices
A-1 Historical Operating Results
CITY OF MCFARLAND, CA Schedule A-1
HISTORICAL OPERATING RESULTS [1]

SANITATION FUND
Fiscal Year Ended June 30
2018 2019 2020 2021 2022
Operating revenues
1 Charges for Services $1,297,578 $1,363,185 $1,364,920 $1,388,813 $1,407,955 2 Other Revenue 180 - - - -
3 Total Operating revenues $ 1,363,365 1,297,578 $ 1,364,920 $ 1,388,813 $ 1,407,955 $ Operating Expenses
4 Salaries and Employee Benefits $ 198,999 199,949 $ 65,238 $ 61,575 $ 123,473 $ 5 Services and Supplies 1,234,624 1,081,153 1,252,432 1,220,373 1,313,005 6 Utilities - - - - -
7 Franchise Fees - - - - -
8 Depreciation 17,294 20,044 11,306 8,843 4,711
9 Total Operating Expenses $ 1,450,917 1,301,146 $ 1,328,976 $ 1,290,791 $ 1,441,189 $ 10 Operating Income (Loss) $ (87,552) (3,568) $ 35,944 $ 98,022 $ (33,234) $ Non-operating Revenues (Expenses)
11 Interest Income $ - 355 $ - $ 1,627 $ 86 $
12 Rent Income - - - - -
13 Connection Fees - - - - -
14 Local Transportation Funding - - - - -
15 Grants 17,042 15,321 42,659 3,435 47,891
16 Other non-operating revenues (expenses) - - - - -
17 Total Non-operating Revenues (Expenses) $ 17,042 15,676 $ 42,659 $ 5,062 $ 47,977 $

18 Income (Loss) Before Transfers and Special Items $ (70,510) 12,108 $ 78,603 $ 103,084 $ 14,743 $ 19 Capital Contributions $ - - $ - $ - $ - $
Transfers
20 Transfers In $ - - $ - $ - $ - $
21 Transfers Out (41,460) (21,659) (25,348) (19,955) (11,475) 22 Change in Net Position $ (111,970) (9,551) $ 53,255 $ 83,129 $ 3,268 $ 23 Beginning of Year - Beginning, as Previously Reported $ 116,834 126,385 $ 4,864 $ 58,119 $ 141,248 $ 24 Restatements - - - - -
25 Beginning of Year, as Restated $ 116,834 126,385 $ 4,864 $ 58,119 $ 141,248 $ 26 End of Fiscal Year $ 4,864 116,834 $ 58,119 $ 141,248 $ 144,516 $ Notes
[1] Financial information obtained from the City's AnnualComprehensive Financal Reports.

Line Description
9/29/2023
McFarland Sanitation Model 09.27.23
HistOp-Sanitation