McFarland City Council
December 14, 2023

MCFARLAND CITY COUNCIL
McFarland Successor Agency, McFarland Public Finance Authority, McFarland Improvement Authority, McFarland Parking Authority Regular Meeting Notice and Agenda
Council Chambers
103 W. Sherwood Ave, Mcfarland, CA
Website: https://www.mcfarlandcity.org/
Thursday, December 14, 2023
6:00 PM
SAUL AYON, Mayor
RICARDO CANO, Vice Mayor
AMADOR AYON, Council Member
ANITA GONZALEZ, Council Member
MARIA PEREZ, Council Member
VIEW THE MEETING RECORDINGS ONLINE at www.mcfarlandcity.org/AgendaCenter Recordings will be available approximately one week following the 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.

PUBLIC ACCOMMODATIONS: 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.

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.

CALL TO ORDER: Mayor Saul Ayon
ROLL CALL:

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

PLEDGE OF ALLEGIANCE
FEATURED PET:

Is a feature that highlights a pet available for adoption from the McFarland Animal Shelter.

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Longevity Awards Presented to City of McFarland Staff on Behalf of Mayor Saul Ayon.

2. Appreciation Recognition Presented to Dr. Michael Hair from LeOra LLC on behalf of Mayor Saul Ayon and the City Council.

PUBLIC COMMENT: The public may address the Council/Board Member on items, which do not appear on the agenda. 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
CONSENT AGENDA: The Consent Agenda consists of items that in staff’s opinion are routine and non-controversial. These items are approved in one motion unless a Council Member/ Board Member or Member from the Public requests to remove a particular item.

3. Approval of Expense Report in the Amount of $511,135.17 from 11/18/2023 to 12/01/2023.

4. Approval of Payroll Report for the Month of November 2023 in the Amount of $462,871.70.

5. Approval of November 30, 2023, Regular Meeting Minutes.

6. Approval of Resolution No. 2023-151 A Resolution of the City Council of the City of McFarland, California Designating the Applicant Agents for California Office of Emergency Services.

7. Approval of Resolution No. 2023-154 A Resolution of the City Council of the City of McFarland, California Approving the Modifications to the Memorandum of Understanding with the County of Kern.

8. Approval of Resolution No. 2023-155 A Resolution of the City Council of the City of McFarland, California Approving the Appropriation of Funds from the City’s General Fund to Purchase New Tasers.

9. Approval of Resolution 2023-157 a resolution of the City Council of the City of McFarland allocating funds from the general fund for the purchase of a utility trailer in the amount of $5,787.24.

PUBLIC HEARINGS

10. The City Council of the City of McFarland, California will conduct a public hearing to accept public comment and any written protest regarding the proposed water, sewer and solid waste five-year utility rate schedules effective January 1, 2024. Upon conclusion of the public hearing, the City Clerk shall tabulate the filed written protests. If a majority protest does not exist, City staff recommends the City Council take the following action:

Approval of Resolution No. 2023-149 A Resolution of the City Council of the City of McFarland, California Adopting the Water, Sewer and Solid Waste Five-Year Rate Schedules Effective January 1, 2024.

11. Approval of Resolution No. 2023-156 A Resolution of the City Council of the City of McFarland resolving its intention to initiate procedures for establishing and implementing district-based elections.

12. Approval of Ordinance No. 13-2023 Establishing a Development Agreement with OTC McFarland LLC and the City of McFarland.

ADMINISTRATIVE AGENDA

13. Approval of Resolution No. 2023-150 A Resolution of the City Council of the City of McFarland, California, Approving the Position of Development Services Manager in the Community Development Department.

14. Approval of Resolution No. 2023-152 A Resolution of the City Council of the City of McFarland, California, Approving the Appropriation of Funds for the Executime Electronic Time & Attendance Project.

15. Approval of Resolution No. 2023-153 A Resolution of the City Council of the City of McFarland Approving Funds from the City’s General Fund to Construct a Block Wall at City Hall.

16. Approval of Resolution No. 2023-158 A Resolution of the City Council of the City of McFarland adopting the procedural rules for the conduct of City Council Meetings.

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

17. CONFERENCE WITH REAL PROPERTY NEGOTIATORS (Gov. Code section 54956.8)Property: APN 060-050-24
Agency Negotiators: Paul Saldana and Diego Viramontes
Negotiating Parties: San Joaquin Renewables LLC
Under Negotiation: Terms, price, and conditions of sale

18. CONFERENCE WITH LEGAL COUNSEL – Anticipated Litigation - Significant exposure to litigation pursuant to Government Code §54956.9(b): Two Cases

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on December 11, 2023. _
Francisca Alvarado, City Clerk
_
Kenneth Williams, City Manager
Next Meeting: Regular City Council January 11, 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.

12/4/2023 5:52:25 PM Page 1 of 12
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 11/18/2023 - 12/1/2023
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Advanced Data Storag - Advanced Data Storage, Inc.

Advanced Data Storage, Inc. INV 0174281 11/28/2023 INV 0174281 Service Console … 01-130-52200-0000-1 41.40 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 41.40 Vendor: American Fabrication - American Fabrication
American Fabrication INV 105947 11/21/2023 INV 105947 12" Spool Fab & E… 32-510-56400-0000-1 3,756.28 Vendor American Fabrication - American Fabrication Total: 3,756.28 Vendor: American Fidelity - American Fidelity
American Fidelity INV0025307 11/30/2023 American Fidelity Accident 2* …30-22800-0000-1 27.45 American Fidelity INV0025307 11/30/2023 American Fidelity Accident 2* …34-22800-0000-1 15.41 American Fidelity INV0025308 11/30/2023 Life 1 34-22900-0000-1 9.81 American Fidelity INV0025309 11/30/2023 American Fidelity - Disability I…01-22700-0000-1 46.50 American Fidelity INV0025309 11/30/2023 American Fidelity - Disability I…30-22700-0000-1 37.58 American Fidelity INV0025309 11/30/2023 American Fidelity - Disability I…31-22700-0000-1 11.35 American Fidelity INV0025309 11/30/2023 American Fidelity - Disability I…32-22700-0000-1 46.94 American Fidelity INV0025309 11/30/2023 American Fidelity - Disability I…34-22700-0000-1 30.76 American Fidelity INV0025310 11/30/2023 Health FSA 01-22600-0000-1 60.58 American Fidelity INV0025310 11/30/2023 Health FSA 30-22600-0000-1 83.08 American Fidelity INV0025310 11/30/2023 Health FSA 31-22600-0000-1 50.19 American Fidelity INV0025310 11/30/2023 Health FSA 32-22600-0000-1 108.06 American Fidelity INV0025311 11/30/2023 Life 1 01-22900-0000-1 33.37 American Fidelity INV0025311 11/30/2023 Life 1 30-22900-0000-1 42.06 American Fidelity INV0025311 11/30/2023 Life 1 31-22900-0000-1 10.87 American Fidelity INV0025311 11/30/2023 Life 1 32-22900-0000-1 25.02 American Fidelity INV0025311 11/30/2023 Life 1 34-22900-0000-1 34.33 American Fidelity INV0025312 11/30/2023 Life 2 34-22900-0000-1 13.85 American Fidelity INV0025329 11/30/2023 Cancer 1 American Fidelity 34-22950-0000-1 8.12 American Fidelity INV0025330 11/30/2023 Cancer 1 American Fidelity 01-22950-0000-1 0.87 American Fidelity INV0025330 11/30/2023 Cancer 1 American Fidelity 30-22950-0000-1 2.62 American Fidelity INV0025330 11/30/2023 Cancer 1 American Fidelity 31-22950-0000-1 2.62 American Fidelity INV0025330 11/30/2023 Cancer 1 American Fidelity 32-22950-0000-1 2.60 American Fidelity INV0025331 11/30/2023 Cancer 2* - American Fidelity … 34-22950-0000-1 16.65 American Fidelity INV0025339 11/30/2023 American Fidelity Accident 1 01-22800-0000-1 27.64 American Fidelity INV0025340 11/30/2023 Life 1 01-22900-0000-1 9.81 American Fidelity INV0025341 11/30/2023 American Fidelity - Disability I…01-22700-0000-1 148.58 American Fidelity INV0025342 11/30/2023 Life 1 01-22900-0000-1 36.41 American Fidelity INV0025343 11/30/2023 Life 2 01-22900-0000-1 24.00 American Fidelity INV0025353 11/30/2023 Cancer 1 American Fidelity 01-22950-0000-1 13.53 Vendor American Fidelity - American Fidelity Total: 980.66 Vendor: American Office Solu - American Office Solutions, LLC American Office Solutions, LLC INV 21648 11/21/2023 INV 21648 Police Dept. CLETS … 01-310-52200-0000-1 800.00 American Office Solutions, LLC INV 21679 11/21/2023 INV 21679 City Hall Server 11/…01-310-52950-0000-1 20,667.47 American Office Solutions, LLC INV 21644 11/28/2023 INV 21644 City Hall Network … 01-310-52950-0000-1 1,232.51 Vendor American Office Solu - American Office Solutions, LLC Total: 22,699.98 Vendor: Arredondo Automotive - Arredondo Automotive Group Arredondo Automotive Group Inv. 286963 11/28/2023 Inv. 286963 Unit 40 - Front & … 01-150-56600-0000-1 931.80 Vendor Arredondo Automotive - Arredondo Automotive Group Total: 931.80 Vendor: Auto Zone - Auto Zone
Auto Zone Inv. 6270762554 11/28/2023 Inv. 6270762554 Microfiber T… 01-150-57200-0000-1 10.06 Auto Zone Inv. 6270762587 11/28/2023 Inv. 6270762587 Vehicle Main…01-150-56600-0000-1 92.04 Vendor Auto Zone - Auto Zone Total: 102.10
Vendor: Best Digital Solutio - Best Digital Solutions, LLC Best Digital Solutions, LLC INV 1218 11/21/2023 INV 1218 November 2023 Con…30-500-52200-0000-1 472.68

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 2 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Best Digital Solutions, LLC INV 1218 11/21/2023 INV 1218 November 2023 Pos… 30-500-55600-0000-1 599.96 Best Digital Solutions, LLC INV 1218 11/21/2023 INV 1218 November 2023 Con…31-505-52200-0000-1 472.68 Best Digital Solutions, LLC INV 1218 11/21/2023 INV 1218 November 2023 Pos… 31-505-55600-0000-1 599.96 Best Digital Solutions, LLC INV 1218 11/21/2023 INV 1218 November 2023 Con…32-510-52200-0000-1 474.10 Best Digital Solutions, LLC INV 1218 11/21/2023 INV 1218 November 2023 Pos… 32-510-55600-0000-1 601.76 Vendor Best Digital Solutio - Best Digital Solutions, LLC Total: 3,221.14 Vendor: BHT Engineering, Inc - BHT Engineering, Inc.

BHT Engineering, Inc. INV 23-045 11/21/2023 INV 23-045 Davis Rehab 25-000-52960-8490-1 1,635.00 BHT Engineering, Inc. INV 23-091 11/21/2023 INV 23-091 Davis Rehab 25-000-52960-8490-1 630.00 BHT Engineering, Inc. INV 23-399 11/21/2023 INV 23-399 BHT Job #21601 25-000-52960-8290-1 870.00 BHT Engineering, Inc. INV 23-400 11/21/2023 INV 23-400 BHT Job #21605 25-000-52960-8280-1 550.00 BHT Engineering, Inc. INV 23-401 BHT Job #22603 11/21/2023 INV 23-401 BHT Job #22603 25-000-52960-2303-1 7,263.34 BHT Engineering, Inc. INV 23-401 BHT Job #22603 11/21/2023 INV 23-401 BHT Job #22603 25-000-52960-2304-1 10,008.24 BHT Engineering, Inc. INV 23-401 BHT Job #22603 11/21/2023 INV 23-401 BHT Job #22603 25-000-52960-2305-1 14,062.92 BHT Engineering, Inc. INV 23-402 11/21/2023 INV 23-402 BHT Job #23601 25-000-52960-2302-1 3,590.00 Vendor BHT Engineering, Inc - BHT Engineering, Inc. Total: 38,609.50 Vendor: bootbarn - Boot Barn
Boot Barn INV0025362 11/30/2023 FY23-24 BOOT BARN - RIVERA,…01-155-51800-0000-1 136.38 Vendor bootbarn - Boot Barn Total: 136.38
Vendor: Bowman Asphalt, Inc - Bowman Asphalt, Inc.

Bowman Asphalt, Inc. INV 22603 11/30/2023 BHT #22603 2023 Street Reha… 25-000-52960-2303-1 43,302.95 Bowman Asphalt, Inc. INV 22603 11/30/2023 BHT #22603 2023 Street Reha… 25-000-52960-2304-1 59,685.48 Bowman Asphalt, Inc. INV 22603 11/30/2023 BHT #22603 2023 Street Reha… 25-000-52960-2305-1 83,851.45 Vendor Bowman Asphalt, Inc - Bowman Asphalt, Inc. Total: 186,839.88 Vendor: Brenntag - Brenntag Pacific Inc.

Brenntag Pacific Inc. INV BPI363053 11/28/2023 INV BPI363053 L A Chemchlor… 32-510-57400-0000-1 1,728.57 Brenntag Pacific Inc. INV BPI379704 11/28/2023 INV BPI379704 L A Chemchlor… 32-510-57400-0000-1 1,997.78 Brenntag Pacific Inc. INV BPI379705 11/28/2023 INV BPI379705 Ferric Chloride…32-510-57400-0000-1 539.10 Brenntag Pacific Inc. INV BPI387231 11/28/2023 INV BPI387231 L A Chemchlor… 32-510-57400-0000-1 1,844.27 Vendor Brenntag - Brenntag Pacific Inc. Total: 6,109.72 Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES INV AG22553 11/28/2023 INV AG22553 BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INV AG23569 11/28/2023 INV AG23569 Quanti-Tray Coli…32-510-58200-0000-1 190.00 BSK ASSOCIATES INV AG23810 11/28/2023 INV AG23810 BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INV AG25032 11/28/2023 INV AG25032 BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INV AG25894 11/28/2023 INV AG25894 Quanti-Tray Coli…32-510-58200-0000-1 190.00 BSK ASSOCIATES INV AG26114 11/28/2023 INV AG26114 BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INV AG26130 11/28/2023 INV AG26130 Arsenic, CA DW …32-510-58200-0000-1 130.00 BSK ASSOCIATES INV AG26436 11/28/2023 INV AG26436 BOD TSS 30-500-58200-0000-1 150.00 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 1,260.00
Vendor: CALCLEAN - Cal Clean LLC
Cal Clean LLC INV 0000203 11/21/2023 INV 0000203 Cal Clean Service…01-190-52200-0000-1 280.00 Cal Clean LLC INV 0000204 11/21/2023 INV 0000204 Cal Clean Service…01-190-52200-0000-1 400.00 Vendor CALCLEAN - Cal Clean LLC Total: 680.00
Vendor: CA DCSS - California Dept of Child Support Services California Dept of Child Suppo…INV0025328 11/30/2023 CA Dept Child Support Services 32-22350-0000-1 521.53 Vendor CA DCSS - California Dept of Child Support Services Total: 521.53 Vendor: CSTC - California Safety Training Corporation
California Safety Training Cor… INV FC 28103 11/21/2023 INV FC 28103 10.18.23 30-500-52000-0000-1 5.67 California Safety Training Cor… INV FC 28103 11/21/2023 INV FC 28103 10.18.23 32-510-52000-0000-1 5.67 California Safety Training Cor… INV 111452 11/28/2023 INV 111452 Pesticide Hazardo…30-500-53200-0000-1 85.00 California Safety Training Cor… INV 111802 11/28/2023 INV 111802 Pesticide Hazardo…30-500-53200-0000-1 510.00 Vendor CSTC - California Safety Training Corporation Total: 606.34 Vendor: Cannon - Cannon Corporation
Cannon Corporation INV 84689 11/21/2023 INV 84689 Sewer System Man…30-500-56000-7820-1 2,012.00 Cannon Corporation INV 85107 11/21/2023 INV 85107 Sewer Master Plan 30-500-56000-7820-1 40,523.62 Cannon Corporation INV 85581 11/21/2023 INV 85581 State Revolving Fu… 30-500-56000-7820-1 242.00

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 3 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Cannon Corporation INV 85601 11/21/2023 INV 85601 Prof Serv through J… 30-500-56000-7820-1 2,090.00 Cannon Corporation INV 86028 11/21/2023 INV 86028 Sewer Master Plan 30-500-56000-7820-1 30,136.33 Cannon Corporation INV 86150 11/28/2023 INV 86150 Sewer System Man…30-500-56000-7820-1 924.00 Vendor Cannon - Cannon Corporation Total: 75,927.95
Vendor: RIV100-120 - Christopher A. Rivera
Christopher A. Rivera INV0025301 11/21/2023 FY 2023/2024 - Uniform Allow…01-150-51800-0000-1 750.00 Vendor RIV100-120 - Christopher A. Rivera Total: 750.00 Vendor: CivicPlus - CivicPlus LLC
CivicPlus LLC INV 283172 11/28/2023 INV 283172 Municode Electro… 01-111-52200-0000-1 1,740.00 Vendor CivicPlus - CivicPlus LLC Total: 1,740.00
Vendor: Core & Main LP - Core & Main LP
Core & Main LP INV T565004 11/28/2023 INV T565004 WWTP Filter 30-500-57400-0000-1 192.46 Core & Main LP INV T779020 11/28/2023 INV T779020 12x15 Rep CLP 32-510-57400-0000-1 412.38 Vendor Core & Main LP - Core & Main LP Total: 604.84
Vendor: D/B/A USABLUEBOOK - D/B/A USABLUEBOOK
D/B/A USABLUEBOOK INV 00177839 11/21/2023 INV 00177839 48" Striking He… 32-510-57400-0000-1 358.08 D/B/A USABLUEBOOK INV 00179096 11/21/2023 INV 00179096 Lead Free Brass…32-510-57400-0000-1 82.45 D/B/A USABLUEBOOK INV 00180473 11/21/2023 INV 00180473 Professional Se… 30-500-56000-7820-1 11,446.36 D/B/A USABLUEBOOK INV 00186150 11/21/2023 INV 00186150 Pyrex 30-500-57400-0000-1 136.95 D/B/A USABLUEBOOK INV 00141402 11/28/2023 INV 00141402 Operation Supp…32-510-57400-0000-1 13.51 D/B/A USABLUEBOOK INV 00203069 11/28/2023 INV 00203069 Lead Brass Corp…32-510-57400-0000-1 420.94 Vendor D/B/A USABLUEBOOK - D/B/A USABLUEBOOK Total: 12,458.29 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… INV 81369054 11/28/2023 INV 81369054 12/01/23 500-… 01-150-52200-0000-1 110.93 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 110.93 Vendor: Dee Jaspar - Dee Jaspar & Associates, Inc
Dee Jaspar & Associates, Inc INV 23-00931 11/21/2023 INV 23-00931 Professional Ser…32-510-56000-0000-1 1,339.23 Dee Jaspar & Associates, Inc INV 23-00933 11/21/2023 INV 23-00933 SRF Grant App P…32-510-56000-0000-1 989.25 Vendor Dee Jaspar - Dee Jaspar & Associates, Inc Total: 2,328.48 Vendor: DOM Solar - DOM Solar Lessor LTD.

DOM Solar Lessor LTD. INV30691323 11/21/2023 INV30691323 October Monthl…32-510-58000-0000-1 6,789.58 Vendor DOM Solar - DOM Solar Lessor LTD. Total: 6,789.58 Vendor: EDD - EDD
EDD INV0025334 11/30/2023 State Income Tax Withholding 01-22200-0000-1 821.05 EDD INV0025334 11/30/2023 State Income Tax Withholding 20-22200-0000-1 3.67 EDD INV0025334 11/30/2023 State Income Tax Withholding 30-22200-0000-1 490.39 EDD INV0025334 11/30/2023 State Income Tax Withholding 31-22200-0000-1 190.64 EDD INV0025334 11/30/2023 State Income Tax Withholding 32-22200-0000-1 488.61 EDD INV0025334 11/30/2023 State Income Tax Withholding 34-22200-0000-1 19.15 EDD INV0025335 11/30/2023 SDI - State Disability Insurance 01-22200-0000-1 227.02 EDD INV0025335 11/30/2023 SDI - State Disability Insurance 20-22200-0000-1 15.01 EDD INV0025335 11/30/2023 SDI - State Disability Insurance 30-22200-0000-1 145.04 EDD INV0025335 11/30/2023 SDI - State Disability Insurance 31-22200-0000-1 51.34 EDD INV0025335 11/30/2023 SDI - State Disability Insurance 32-22200-0000-1 170.52 EDD INV0025335 11/30/2023 SDI - State Disability Insurance 34-22200-0000-1 13.42 EDD INV0025357 11/30/2023 State Income Tax Withholding 01-22200-0000-1 3,452.25 EDD INV0025357 11/30/2023 State Income Tax Withholding 30-22200-0000-1 5.13 EDD INV0025357 11/30/2023 State Income Tax Withholding 32-22200-0000-1 5.14 EDD INV0025358 11/30/2023 SDI - State Disability Insurance 01-22200-0000-1 753.02 EDD INV0025358 11/30/2023 SDI - State Disability Insurance 30-22200-0000-1 2.00 EDD INV0025358 11/30/2023 SDI - State Disability Insurance 32-22200-0000-1 2.00 EDD INV0025359 11/30/2023 State Unemployment Insuran… 01-22250-0000-1 13.20 EDD INV0025360 11/30/2023 Employment Training Tax 01-22275-0000-1 0.33 Vendor EDD - EDD Total: 6,868.93
Vendor: Edison - Edison
Edison Edison October 2023 Monthly… 11/21/2023 700457158822 01-180-58100-0000-1 249.04 Edison Edison October 2023 Monthly… 11/21/2023 700669486061 01-180-58100-0000-1 612.64

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 4 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Edison Edison October 2023 Monthly… 11/21/2023 700599695773 01-180-58100-0000-1 152.14 Edison Edison October 2023 Monthly… 11/21/2023 700326486684 01-180-58100-0000-1 77.51 Edison Edison October 2023 Monthly… 11/21/2023 700091551977 01-180-58100-0000-1 13.73 Edison Edison October 2023 Monthly… 11/21/2023 700539630040 01-180-58100-0000-1 1,604.26 Edison Edison October 2023 Monthly… 11/21/2023 700494850594 30-500-58000-0000-1 12.09 Edison Edison October 2023 Monthly… 11/21/2023 700468456995 32-510-58000-0000-1 2,292.83 Vendor Edison - Edison Total: 5,014.24
Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0025332 11/30/2023 Federal Income Tax Withholdi… 01-22050-0000-1 2,018.96 Electronic Federal Tax Paymen…INV0025332 11/30/2023 Federal Income Tax Withholdi… 20-22050-0000-1 11.38 Electronic Federal Tax Paymen…INV0025332 11/30/2023 Federal Income Tax Withholdi… 30-22050-0000-1 1,038.83 Electronic Federal Tax Paymen…INV0025332 11/30/2023 Federal Income Tax Withholdi… 31-22050-0000-1 344.68 Electronic Federal Tax Paymen…INV0025332 11/30/2023 Federal Income Tax Withholdi… 32-22050-0000-1 973.42 Electronic Federal Tax Paymen…INV0025332 11/30/2023 Federal Income Tax Withholdi… 34-22050-0000-1 82.85 Electronic Federal Tax Paymen…INV0025333 11/30/2023 Social Security 01-22100-0000-1 3,127.68 Electronic Federal Tax Paymen…INV0025333 11/30/2023 Social Security 20-22100-0000-1 206.84 Electronic Federal Tax Paymen…INV0025333 11/30/2023 Social Security 30-22100-0000-1 1,998.30 Electronic Federal Tax Paymen…INV0025333 11/30/2023 Social Security 31-22100-0000-1 707.24 Electronic Federal Tax Paymen…INV0025333 11/30/2023 Social Security 32-22100-0000-1 2,349.78 Electronic Federal Tax Paymen…INV0025333 11/30/2023 Social Security 34-22100-0000-1 184.90 Electronic Federal Tax Paymen…INV0025336 11/30/2023 Medicare 01-22150-0000-1 831.94 Electronic Federal Tax Paymen…INV0025336 11/30/2023 Medicare 20-22150-0000-1 48.38 Electronic Federal Tax Paymen…INV0025336 11/30/2023 Medicare 30-22150-0000-1 507.56 Electronic Federal Tax Paymen…INV0025336 11/30/2023 Medicare 31-22150-0000-1 185.50 Electronic Federal Tax Paymen…INV0025336 11/30/2023 Medicare 32-22150-0000-1 589.58 Electronic Federal Tax Paymen…INV0025336 11/30/2023 Medicare 34-22150-0000-1 43.24 Electronic Federal Tax Paymen…INV0025355 11/30/2023 Federal Income Tax Withholdi… 01-22050-0000-1 8,014.68 Electronic Federal Tax Paymen…INV0025355 11/30/2023 Federal Income Tax Withholdi… 30-22050-0000-1 16.50 Electronic Federal Tax Paymen…INV0025355 11/30/2023 Federal Income Tax Withholdi… 32-22050-0000-1 16.50 Electronic Federal Tax Paymen…INV0025356 11/30/2023 Social Security 01-22100-0000-1 10,375.32 Electronic Federal Tax Paymen…INV0025356 11/30/2023 Social Security 30-22100-0000-1 27.54 Electronic Federal Tax Paymen…INV0025356 11/30/2023 Social Security 32-22100-0000-1 27.54 Electronic Federal Tax Paymen…INV0025361 11/30/2023 Medicare 01-22150-0000-1 2,426.48 Electronic Federal Tax Paymen…INV0025361 11/30/2023 Medicare 30-22150-0000-1 6.42 Electronic Federal Tax Paymen…INV0025361 11/30/2023 Medicare 32-22150-0000-1 6.46 Vendor EFTPS - Electronic Federal Tax Payment System Total: 36,168.50 Vendor: EVIDENT - EVIDENT
EVIDENT Inv. 235873A 11/21/2023 Inv. 235873A Operating Suppl… 01-150-57400-0000-1 547.18 Vendor EVIDENT - EVIDENT Total: 547.18
Vendor: Excel Screen Printin - Excel Screen Printing USA, Inc.

Excel Screen Printing USA, Inc. INV CA23-018 11/21/2023 INV CA23-018 McFarland Mar… 01-24600-8207-1 995.05 Vendor Excel Screen Printin - Excel Screen Printing USA, Inc. Total: 995.05 Vendor: Frontier - Frontier California Inc.

Frontier California Inc. Frontier Novemb.2023 66617… 11/21/2023 Frontier Novemb.2023 66179… 01-150-57800-0000-1 252.41 Vendor Frontier - Frontier California Inc. Total: 252.41 Vendor: Grainger - Grainger
Grainger INV 9807180337 11/28/2023 INV 9807180337 Screw Extrac… 32-510-57400-0000-1 810.92 Grainger INV 9866317085 11/28/2023 INV 9866317085 Water Oper… 32-510-57400-0000-1 159.12 Vendor Grainger - Grainger Total: 970.04
Vendor: Granite Construction - Granite Construction
Granite Construction INV 2604163 11/21/2023 INV 2604163 Street Repair 01-180-56500-0000-1 3,032.31 Vendor Granite Construction - Granite Construction Total: 3,032.31 Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-105-54000-0000-1 2.80 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-110-54000-0000-1 18.77 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-115-54000-0000-1 17.29 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-140-54000-0000-1 2.80 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-150-54000-0000-1 1,078.68

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 5 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-155-54000-0000-1 43.14 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-160-54000-0000-1 14.33 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-175-54000-0000-1 1.48 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 01-180-54000-0000-1 172.56 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 20-200-54000-0000-1 57.47 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 30-500-54000-0000-1 107.85 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 32-510-54000-0000-1 43.14 Gregs Petroleum Fuel INV 420806 11/21/2023 Fuel INV 420806 11/14/23 34-520-54000-0000-1 86.28 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-105-54000-0000-1 2.05 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-110-54000-0000-1 13.72 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-115-54000-0000-1 12.63 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-140-54000-0000-1 2.05 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-150-54000-0000-1 788.25 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-155-54000-0000-1 31.52 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-160-54000-0000-1 10.47 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-175-54000-0000-1 1.08 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 01-180-54000-0000-1 126.10 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 20-200-54000-0000-1 41.99 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 30-500-54000-0000-1 78.81 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 32-510-54000-0000-1 31.52 Gregs Petroleum Fuel INV 420300 11/28/2023 Fuel INV 420300 11/10/23 34-520-54000-0000-1 63.05 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-105-54000-0000-1 1.86 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-110-54000-0000-1 12.51 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-115-54000-0000-1 11.52 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-140-54000-0000-1 1.86 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-150-54000-0000-1 718.68 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-155-54000-0000-1 28.74 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-160-54000-0000-1 9.54 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-175-54000-0000-1 0.99 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 01-180-54000-0000-1 114.97 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 20-200-54000-0000-1 38.29 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 30-500-54000-0000-1 71.86 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 32-510-54000-0000-1 28.74 Gregs Petroleum Fuel INV 422054 11/28/2023 Fuel INV 422054 11/17/23 34-520-54000-0000-1 57.48 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-105-54000-0000-1 2.60 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-110-54000-0000-1 17.44 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-115-54000-0000-1 16.07 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-140-54000-0000-1 2.60 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-150-54000-0000-1 1,002.48 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-155-54000-0000-1 40.09 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-160-54000-0000-1 13.31 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-175-54000-0000-1 1.38 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 01-180-54000-0000-1 160.37 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 20-200-54000-0000-1 53.41 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 30-500-54000-0000-1 100.23 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 32-510-54000-0000-1 40.09 Gregs Petroleum Fuel INV 422422 11/28/2023 Fuel INV 422422 11/21/23 34-520-54000-0000-1 80.19 Vendor Gregs Petroleum - Gregs Petroleum Total: 5,477.13 Vendor: HDS WHITE CAP - HDS WHITE CAP
HDS WHITE CAP INV 10018980688 11/21/2023 INV 10018980688 Tape, Hose,…32-510-57400-0000-1 412.36 Vendor HDS WHITE CAP - HDS WHITE CAP Total: 412.36
Vendor: Hodges - Hodges Law Group
Hodges Law Group INV 00550 11/21/2023 INV 00550 City Clerk Services … 01-130-56100-0000-1 92.50 Hodges Law Group INV 00550 11/21/2023 INV 00550 Police Department …01-130-56100-0000-1 1,143.50 Hodges Law Group INV 00550 11/21/2023 INV 00550 Public Works Legal …01-130-56100-0000-1 611.00 Hodges Law Group INV 00550 11/21/2023 INV 00550 City Council Legal S…01-130-56100-0000-1 2,141.00 Hodges Law Group INV 00550 11/21/2023 INV 00550 Community Develo…01-130-56100-0000-1 3,588.00 Hodges Law Group INV 00550 11/21/2023 INV 00550 Human Resources … 01-130-56100-0000-1 3,937.50 Hodges Law Group INV 00550 11/21/2023 INV 00550 Administration Leg… 01-130-56100-0000-1 1,559.50

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 6 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Hodges Law Group INV 00550 11/21/2023 INV 00550 Finance Legal Servi… 01-130-56100-0000-1 566.50 Vendor Hodges - Hodges Law Group Total: 13,639.50
Vendor: Home Depot - Home Depot
Home Depot Home Depot CC#2532 08.02.23 11/21/2023 Home Depot CC #2532 08.02.… 01-180-57400-0000-1 49.83 Vendor Home Depot - Home Depot Total: 49.83
Vendor: Triple A Contruction - Ignacio Alejandro Ayon
Ignacio Alejandro Ayon CM0000374 11/21/2023 INV1684 Kitchen and PD Rem… 25-000-52910-0000-1 -672.75 Ignacio Alejandro Ayon INV1684 11/21/2023 INV1684 Kitchen and PD Rem… 25-000-52910-0000-1 3,600.00 Vendor Triple A Contruction - Ignacio Alejandro Ayon Total: 2,927.25 Vendor: IT - Inverter Technology, Inc.

Inverter Technology, Inc. INV 8800 11/21/2023 INV 8800 Precharge Resistor A…32-510-56400-0000-1 6,674.65 Vendor IT - Inverter Technology, Inc. Total: 6,674.65
Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV 48243 11/28/2023 INV 48243 Hydrocrane Work 30-500-56410-0000-1 675.00 Vendor Irrigation Concepts - Irrigation Concepts Total: 675.00 Vendor: John Hancock - John Hancock
John Hancock INV0025304 11/30/2023 401K - Employer 01-20800-0000-1 1,604.99 John Hancock INV0025304 11/30/2023 401K - Employer 30-20800-0000-1 1,463.66 John Hancock INV0025304 11/30/2023 401K - Employer 31-20800-0000-1 566.18 John Hancock INV0025304 11/30/2023 401K - Employer 32-20800-0000-1 1,453.32 John Hancock INV0025305 11/30/2023 401K - Employee 01-20800-0000-1 463.31 John Hancock INV0025305 11/30/2023 401K - Employee 20-20800-0000-1 94.62 John Hancock INV0025305 11/30/2023 401K - Employee 30-20800-0000-1 272.89 John Hancock INV0025305 11/30/2023 401K - Employee 31-20800-0000-1 232.78 John Hancock INV0025305 11/30/2023 401K - Employee 32-20800-0000-1 669.98 John Hancock INV0025306 11/30/2023 401K - Employer 20-20800-0000-1 141.76 John Hancock INV0025313 11/30/2023 401K Loan 1 32-20800-0000-1 32.25 John Hancock INV0025314 11/30/2023 401K Loan 1 01-20800-0000-1 56.24 John Hancock INV0025314 11/30/2023 401K Loan 1 30-20800-0000-1 84.35 John Hancock INV0025314 11/30/2023 401K Loan 1 32-20800-0000-1 84.33 John Hancock INV0025315 11/30/2023 401K Loan 1 01-20800-0000-1 23.84 John Hancock INV0025315 11/30/2023 401K Loan 1 30-20800-0000-1 71.51 John Hancock INV0025315 11/30/2023 401K Loan 1 31-20800-0000-1 71.51 John Hancock INV0025315 11/30/2023 401K Loan 1 32-20800-0000-1 71.52 John Hancock INV0025316 11/30/2023 401K Loan 2 32-20800-0000-1 44.50 John Hancock INV0025317 11/30/2023 401K Loan 3 01-20800-0000-1 35.73 John Hancock INV0025317 11/30/2023 401K Loan 3 30-20800-0000-1 26.80 John Hancock INV0025317 11/30/2023 401K Loan 3 32-20800-0000-1 26.80 John Hancock INV0025318 11/30/2023 401K Loan 4 34-20800-0000-1 75.00 John Hancock INV0025319 11/30/2023 401K Loan 5 34-20800-0000-1 69.21 John Hancock INV0025320 11/30/2023 401K Loan 4 01-20800-0000-1 145.50 John Hancock INV0025320 11/30/2023 401K Loan 4 20-20800-0000-1 4.50 John Hancock INV0025321 11/30/2023 401K Loan 4 01-20800-0000-1 51.07 John Hancock INV0025321 11/30/2023 401K Loan 4 20-20800-0000-1 1.58 John Hancock INV0025322 11/30/2023 401k Contribution 32-20800-0000-1 245.36 John Hancock INV0025323 11/30/2023 401k Contribution 01-20800-0000-1 1,246.48 John Hancock INV0025324 11/30/2023 401k Contribution 01-20800-0000-1 219.92 John Hancock INV0025324 11/30/2023 401k Contribution 20-20800-0000-1 6.80 John Hancock INV0025325 11/30/2023 401k Contribution 34-20800-0000-1 149.11 John Hancock INV0025326 11/30/2023 401k Contribution 01-20800-0000-1 327.43 John Hancock INV0025327 11/30/2023 401k Contribution 01-20800-0000-1 446.16 John Hancock INV0025327 11/30/2023 401k Contribution 30-20800-0000-1 178.46 John Hancock INV0025327 11/30/2023 401k Contribution 31-20800-0000-1 89.24 John Hancock INV0025327 11/30/2023 401k Contribution 32-20800-0000-1 178.45 John Hancock INV0025337 11/30/2023 401K - Employer 01-20800-0000-1 3,141.02 John Hancock INV0025337 11/30/2023 401K - Employer 30-20800-0000-1 22.21 John Hancock INV0025337 11/30/2023 401K - Employer 32-20800-0000-1 22.20 John Hancock INV0025338 11/30/2023 401K - Employee 01-20800-0000-1 3,409.30 John Hancock INV0025344 11/30/2023 401K Loan 1 01-20800-0000-1 89.29

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 7 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0025345 11/30/2023 401K Loan 1 01-20800-0000-1 117.75 John Hancock INV0025346 11/30/2023 401k Contribution 01-20800-0000-1 233.12 John Hancock INV0025347 11/30/2023 401k Contribution 01-20800-0000-1 262.34 John Hancock INV0025348 11/30/2023 401k Contribution 01-20800-0000-1 212.34 John Hancock INV0025349 11/30/2023 401k Contribution 01-20800-0000-1 193.04 John Hancock INV0025350 11/30/2023 401k Contribution 01-20800-0000-1 532.84 John Hancock INV0025351 11/30/2023 401k Contribution 01-20800-0000-1 169.87 John Hancock INV0025352 11/30/2023 401k Contribution 01-20800-0000-1 209.54 Vendor John Hancock - John Hancock Total: 19,642.00
Vendor: K.C. Waste - K.C. Waste
K.C. Waste October 2023 Gate Fees 11/21/2023 October 2023 Gate Fees 31-505-52800-0000-1 5,345.34 Vendor K.C. Waste - K.C. Waste Total: 5,345.34
Vendor: Kern County Auditor - Kern County Auditor
Kern County Auditor INV0025363 11/30/2023 FY23-24 LAFCO Operating Cos… 01-130-56000-0000-1 2,364.00 Vendor Kern County Auditor - Kern County Auditor Total: 2,364.00 Vendor: Kern County Sheriff' - Kern County Sheriff's Office Kern County Sheriff's Office INV0025354 11/30/2023 23-02951 Z Hasnain 01-22350-0000-1 25.54 Vendor Kern County Sheriff' - Kern County Sheriff's Office Total: 25.54 Vendor: MRV Service Air Inc - MRV Service Air Inc
MRV Service Air Inc INV 232994 11/28/2023 INV 232994 Unit #5 Veterans … 01-185-56400-0000-1 325.00 Vendor MRV Service Air Inc - MRV Service Air Inc Total: 325.00 Vendor: Office Depot - Office Depot
Office Depot INV 339848144001 11/28/2023 INV 339848144001 PW Office …01-180-57200-0000-1 20.32 Office Depot INV 339848144001 11/28/2023 INV 339848144001 PW Office …30-500-57200-0000-1 20.30 Office Depot INV 339848144001 11/28/2023 INV 339848144001 PW Office …32-510-57200-0000-1 20.30 Office Depot Inv. 338589403001 11/28/2023 Inv. 338589403001 PD Office … 01-150-57200-0000-1 318.73 Vendor Office Depot - Office Depot Total: 379.65
Vendor: Pace Analytical Serv - Pace Analytical Services, LLC Pace Analytical Services, LLC INV B483991 11/21/2023 INV B483991 Bacteriological 32-510-58200-0000-1 100.00 Pace Analytical Services, LLC INV B485914 11/21/2023 INV B485914 Quarterly Groun… 32-510-58200-0000-1 357.70 Vendor Pace Analytical Serv - Pace Analytical Services, LLC Total: 457.70 Vendor: Pitney Bowes Global - Pitney Bowes Global
Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-105-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-110-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-115-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-130-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-140-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-150-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-155-55600-0000-1 7.62 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-160-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-165-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 01-175-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 30-500-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 31-505-55600-0000-1 7.60 Pitney Bowes Global INV 1023935138 11/21/2023 INV 1023935138 Red Ink Ctg … 32-510-55600-0000-1 7.60 Vendor Pitney Bowes Global - Pitney Bowes Global Total: 98.82 Vendor: Pitney Bowes - Pitney Bowes
Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-105-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-110-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-115-55600-0000-1 8.30 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-130-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-140-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-150-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-155-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-160-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-165-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 01-175-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 30-500-55600-0000-1 8.29

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 8 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 31-505-55600-0000-1 8.29 Pitney Bowes 8000-9000-0937-7825 11/05/…11/21/2023 8000-9000-0937-7825 11/05/… 32-510-55600-0000-1 8.29 Vendor Pitney Bowes - Pitney Bowes Total: 107.78
Vendor: PTS RENTALS, INC - PTS RENTALS, INC
PTS RENTALS, INC INV 37144 11/21/2023 INV 37144 Vehicle Repair & M…01-185-56410-0000-1 1,591.78 Vendor PTS RENTALS, INC - PTS RENTALS, INC Total: 1,591.78 Vendor: Raul Martinez - Raul Martinez
Raul Martinez INV 33 11/21/2023 INV 33 Wall Repair 20-200-52200-0000-1 4,800.00 Vendor Raul Martinez - Raul Martinez Total: 4,800.00
Vendor: PLATT - Rexel USA Supply
Rexel USA Supply INV SC74051 11/28/2023 INV SC74051 Service Charge 01-180-57400-0000-1 7.60 Vendor PLATT - Rexel USA Supply Total: 7.60
Vendor: SC SITES Services - SC SITES Services
SC SITES Services INV 51773 11/21/2023 INV 51773 Monthly Radio Dis… 01-180-57800-0000-1 70.00 SC SITES Services INV 51773 11/21/2023 INV 51773 Monthly Radio Dis… 32-510-57800-0000-1 70.00 SC SITES Services INV 51773 11/21/2023 INV 51773 Monthly Radio Dis… 34-520-57800-0000-1 70.00 Vendor SC SITES Services - SC SITES Services Total: 210.00 Vendor: Solar Energy - Solar Energy of America 1 LLC
Solar Energy of America 1 LLC INV 30691283 11/21/2023 INV 30691283 October Month…30-500-58000-0000-1 10,946.90 Vendor Solar Energy - Solar Energy of America 1 LLC Total: 10,946.90 Vendor: Stinson Stationers, - Stinson Stationers, Inc.

Stinson Stationers, Inc. Inv. 255106-0 11/21/2023 Inv. 255106-0 Labels 01-150-57200-0000-1 28.46 Stinson Stationers, Inc. Inv. 255106-0 11/21/2023 Inv. 255106-0 Nitrile Gloves 01-150-57400-0000-1 113.50 Vendor Stinson Stationers, - Stinson Stationers, Inc. Total: 141.96 Vendor: Supplyworks - Supplyworks Inc
Supplyworks Inc INV 756477253 11/21/2023 INV 756477253 Supplies 32-510-56400-0000-1 8.61 Supplyworks Inc INV 756785598 11/21/2023 INV 756785598 Paper Towel a…32-510-56400-0000-1 72.09 Supplyworks Inc INV 758411839 11/21/2023 INV 758411839 Pull Paper To… 32-510-56400-0000-1 85.23 Vendor Supplyworks - Supplyworks Inc Total: 165.93
Vendor: Torpedo - Torpedo Pest Control
Torpedo Pest Control INV 1551 11/28/2023 INV 1551 Pest Service Septem… 01-185-52200-0000-1 100.00 Torpedo Pest Control INV 1551 11/28/2023 INV 1551 Pest Service Septem… 01-190-52200-0000-1 100.00 Vendor Torpedo - Torpedo Pest Control Total: 200.00
Vendor: Ultrex Business - Ultrex Business
Ultrex Business Inv 3926644 11/21/2023 Inv 3926644 CN33785-01 (CM… 01-130-52200-0000-1 337.27 Vendor Ultrex Business - Ultrex Business Total: 337.27
Vendor: WestAir - WestAir Gases & Equipment, Inc.

WestAir Gases & Equipment, I…INV 0080530701 11/21/2023 INV 0080530701 Acetylene 30-500-53800-0000-1 96.48 WestAir Gases & Equipment, I…INV 0080536904 11/21/2023 INV 0080536904 Acetylene 30-500-53800-0000-1 96.48 WestAir Gases & Equipment, I…INV 0080543234 11/21/2023 INV 0080543234 Acetylene 30-500-53800-0000-1 94.40 WestAir Gases & Equipment, I…INV 0080549494 11/21/2023 INV 0080549494 Acetylene 30-500-53800-0000-1 96.48 Vendor WestAir - WestAir Gases & Equipment, Inc. Total: 383.84 Vendor: WILLDAN - WILLDAN
WILLDAN INV 010-56683 11/21/2023 INV 010-56683 Water/Waste… 30-500-56000-7820-1 1,943.06 WILLDAN INV 010-56683 11/21/2023 INV 010-56683 Water/Waste… 31-505-56000-0000-1 1,948.88 WILLDAN INV 010-56683 11/21/2023 INV 010-56683 Water/Waste… 32-510-56000-0000-1 1,943.06 Vendor WILLDAN - WILLDAN Total: 5,835.00
Vendor: Witcher Electric - Witcher Electric
Witcher Electric INV 40016AA 11/21/2023 INV 40016AA Garzzoli Well 32-510-56400-0000-1 710.94 Vendor Witcher Electric - Witcher Electric Total: 710.94 Vendor: Work Force Services - Work Force Services Inc
Work Force Services Inc INV 16079 11/21/2023 INV 16079 WFS 09-22-23 32-510-52200-0000-1 3,228.90 Work Force Services Inc INV 16199 11/21/2023 INV 16199 WFS 10-27-23 32-510-52200-0000-1 1,387.04

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 9 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Work Force Services Inc INV 16332 11/21/2023 INV 16332 WFS 11-03-23 32-510-52200-0000-1 1,531.02 Vendor Work Force Services - Work Force Services Inc Total: 6,146.96 Grand Total: 511,135.17

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 10 of 12
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 104,130.39
20 - LIGHTING & LANDSCAPING-DISTRICT 1 5,525.70
25 - CAPITAL IMPROVEMENTS PROJECTS 228,376.63
30 - SEWER 111,033.24
31 - REFUSE/RECYCLING 10,896.89
32 - WATER 50,049.51
34 - PUBLIC TRANSPORTATION 1,122.81
Grand Total: 511,135.17
Account Summary
Account Number Account Name Payment Amount
01-105-54000-0000-1 Fuel 9.31
01-105-55600-0000-1 Postage 15.89
01-110-54000-0000-1 Fuel 62.44
01-110-55600-0000-1 Postage 15.89
01-111-52200-0000-1 Contract Services 1,740.00
01-115-54000-0000-1 Fuel 57.51
01-115-55600-0000-1 Postage 15.90
01-130-52200-0000-1 Contract Services 378.67
01-130-55600-0000-1 Postage 15.89
01-130-56000-0000-1 Professional Services - O… 2,364.00 01-130-56100-0000-1 Legal Services 13,639.50
01-140-54000-0000-1 Fuel 9.31
01-140-55600-0000-1 Postage 15.89
01-150-51800-0000-1 Clothing Allowance 750.00
01-150-52200-0000-1 Contract Services 110.93
01-150-54000-0000-1 Fuel 3,588.09
01-150-55600-0000-1 Postage 15.89
01-150-56600-0000-1 Repairs & Maintenance -… 1,023.84
01-150-57200-0000-1 Supplies - Office 357.25
01-150-57400-0000-1 Supplies - Operating 660.68
01-150-57800-0000-1 Telephone & Communic… 252.41
01-155-51800-0000-1 Clothing Allowance 136.38
01-155-54000-0000-1 Fuel 143.49
01-155-55600-0000-1 Postage 15.91
01-160-54000-0000-1 Fuel 47.65
01-160-55600-0000-1 Postage 15.89
01-165-55600-0000-1 Postage 15.89
01-175-54000-0000-1 Fuel 4.93
01-175-55600-0000-1 Postage 15.89
01-180-54000-0000-1 Fuel 574.00
01-180-56500-0000-1 Repairs/Maintenance St… 3,032.31
01-180-57200-0000-1 Supplies - Office 20.32
01-180-57400-0000-1 Supplies - Operating 57.43
01-180-57800-0000-1 Telephone & Communic… 70.00
01-180-58100-0000-1 Street Lighting 2,709.32
01-185-52200-0000-1 Contract Services 100.00
01-185-56400-0000-1 Repairs & Maint - Build &… 325.00
01-185-56410-0000-1 Repairs & Maintenance -… 1,591.78
01-190-52200-0000-1 Contract Services 780.00
01-20800-0000-1 Pension Payable 13,191.12
01-22050-0000-1 Federal Withholding Pay… 10,033.64
01-22100-0000-1 FICA Payable 13,503.00
01-22150-0000-1 Medicare Payable 3,258.42
01-22200-0000-1 State Withholding Payab… 5,253.34
01-22250-0000-1 SUTA Payable 13.20
01-22275-0000-1 ETT Payable 0.33

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 11 of 12
Account Summary
Account Number Account Name Payment Amount
01-22350-0000-1 Garnishments 25.54
01-22600-0000-1 Health FSA 60.58
01-22700-0000-1 Disablity LTD 195.08
01-22800-0000-1 Accident 27.64
01-22900-0000-1 Life 103.59
01-22950-0000-1 Cancer-American Fidelity 14.40
01-24600-8207-1 Deferred Revenue - McF… 995.05
01-310-52200-0000-1 Contract Services 800.00
01-310-52950-0000-1 Equipment Capital 21,899.98
20-200-52200-0000-1 Contract Services 4,800.00
20-200-54000-0000-1 Fuel 191.16
20-20800-0000-1 Pension Payable 249.26
20-22050-0000-1 Federal Withholding Pay… 11.38
20-22100-0000-1 FICA Payable 206.84
20-22150-0000-1 Medicare Payable 48.38
20-22200-0000-1 State Withholding Payab… 18.68
25-000-52910-0000-1 Buildings & Improvemen… 2,927.25
25-000-52960-2302-1 Street & Roads (Capital) 3,590.00
25-000-52960-2303-1 Street & Roads (Capital) 50,566.29
25-000-52960-2304-1 Street & Roads (Capital) 69,693.72
25-000-52960-2305-1 Street & Roads (Capital) 97,914.37
25-000-52960-8280-1 HSIP Cycle 10 550.00
25-000-52960-8290-1 RSTP/HIP West Side - Har… 870.00
25-000-52960-8490-1 Streets & Roads Capital … 2,265.00
30-20800-0000-1 Pension Payable 2,119.88
30-22050-0000-1 Federal Withholding Pay… 1,055.33
30-22100-0000-1 FICA Payable 2,025.84
30-22150-0000-1 Medicare Payable 513.98
30-22200-0000-1 State Withholding Payab… 642.56
30-22600-0000-1 Health FSA 83.08
30-22700-0000-1 Disablity LTD 37.58
30-22800-0000-1 Accident 27.45
30-22900-0000-1 Life 42.06
30-22950-0000-1 Cancer- American Fidelity 2.62
30-500-52000-0000-1 Conferences/Meetings/T… 5.67
30-500-52200-0000-1 Contract Services 472.68
30-500-53200-0000-1 Dues & Subscriptions 595.00
30-500-53800-0000-1 Equipment Rental 383.84
30-500-54000-0000-1 Fuel 358.75
30-500-55600-0000-1 Postage 615.85
30-500-56000-7820-1 Profressional Services - … 89,317.37 30-500-56410-0000-1 Repairs & Maintenance … 675.00
30-500-57200-0000-1 Supplies - Office 20.30
30-500-57400-0000-1 Supplies - Operating 329.41
30-500-58000-0000-1 Utilities 10,958.99
30-500-58200-0000-1 Water/Soil/Other Analys… 750.00
31-20800-0000-1 Pension Payable 959.71
31-22050-0000-1 Federal Withholding Pay… 344.68
31-22100-0000-1 FICA Payable 707.24
31-22150-0000-1 Medicare Payable 185.50
31-22200-0000-1 State Withholding Payab… 241.98
31-22600-0000-1 Health FSA 50.19
31-22700-0000-1 Disablity LTD 11.35
31-22900-0000-1 Life 10.87
31-22950-0000-1 Cancer-American Fidelity 2.62
31-505-52200-0000-1 Contract Services 472.68
31-505-52800-0000-1 County Waste Managem… 5,345.34
31-505-55600-0000-1 Postage 615.85

Expense Approval Report Payment Dates: 11/18/2023 - 12/1/2023 12/4/2023 5:52:25 PM Page 12 of 12
Account Summary
Account Number Account Name Payment Amount
31-505-56000-0000-1 Professional Services - O… 1,948.88 32-20800-0000-1 Pension Payable 2,828.71
32-22050-0000-1 Federal Withholding Pay… 989.92
32-22100-0000-1 FICA Payable 2,377.32
32-22150-0000-1 Medicare Payable 596.04
32-22200-0000-1 State Withholding Payab… 666.27
32-22350-0000-1 Garnishments 521.53
32-22600-0000-1 Health FSA 108.06
32-22700-0000-1 Disablity LTD 46.94
32-22900-0000-1 Life 25.02
32-22950-0000-1 Cancer-American Fidelity 2.60
32-510-52000-0000-1 Conferences/Meetings/T… 5.67
32-510-52200-0000-1 Contract Services 6,621.06
32-510-54000-0000-1 Fuel 143.49
32-510-55600-0000-1 Postage 617.65
32-510-56000-0000-1 Professional Services - O… 4,271.54 32-510-56400-0000-1 Repairs & Maint - Build &… 11,307.80 32-510-57200-0000-1 Supplies - Office 20.30
32-510-57400-0000-1 Supplies - Operating 8,779.48
32-510-57800-0000-1 Telephone & Communic… 70.00
32-510-58000-0000-1 Utilities 9,082.41
32-510-58200-0000-1 Water/Soil/Other Analys… 967.70
34-20800-0000-1 Pension Payable 293.32
34-22050-0000-1 Federal Withholding Pay… 82.85
34-22100-0000-1 FICA Payable 184.90
34-22150-0000-1 Medicare Payable 43.24
34-22200-0000-1 State Withholding Payab… 32.57
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
34-520-54000-0000-1 Fuel 287.00
34-520-57800-0000-1 Telephone & Communic… 70.00
Grand Total: 511,135.17
Project Account Summary
Project Account Key Payment Amount
**None** 511,135.17
Grand Total: 511,135.17

Personal ‐ Personal Day 1 8 338.46
Sick ‐ Sick Pay 1 8 338.46
Total: 240 10153.86
12/4/2023 5:57:22 PM Page 1 of 14
Hourly ‐ Hourly 1 58 1769.82
Salary ‐ Salary 2 193.32 4882.26
Total: 273.32 7364.94
MCC100 Holiday ‐ Holiday Pay 2 24 1015.38
Hourly ‐ Hourly 3 200 8461.56
105 ‐ City Council Total: 0 1000
Department: 110 ‐ City Administration
Employee Number Pay Code # of Payments Units Pay Amount ALV100 Bilingual ‐ Bilingual 3 0 41.55
Holiday ‐ Holiday Pay 1 22 671.31
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
11/1/2023 ‐ 11/30/2023
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

Holiday ‐ Holiday Pay 2 21 595.14
Hourly ‐ Hourly 3 218.17 6182.94
OT ‐ Overtime 3 1.51 64.19
Total: 240.68 6911.51
12/4/2023 5:57:22 PM Page 2 of 14
OT ‐ Overtime 2 0.92 24.46
Personal ‐ Personal Day 1 9 159.48
Sick ‐ Sick Pay 1 8.24 146.01
Total: 228.58 4058.6
ESP100 Bachelor's Degree ‐ Bachelor's D 3 0 27.69
Bilingual ‐ Bilingual 3 0 41.55Personal ‐ Personal Day 1 9 159.48 Sick ‐ Sick Pay 1 2 35.44
Total: 246.18 4416.26
AYO110 Holiday ‐ Holiday Pay 1 18 318.96
Hourly ‐ Hourly 3 192.42 3409.69
Total: 277.82 10531.36
ARR100 Holiday ‐ Holiday Pay 2 21 372.12
Hourly ‐ Hourly 3 208.09 3687.35
OT ‐ Overtime 3 6.09 161.87
ARC100 Holiday ‐ Holiday Pay 1 26 943.02
Hourly ‐ Hourly 3 218.74 7933.7
OT ‐ Overtime 2 25.08 1364.48
Sick ‐ Sick Pay 1 8 290.16Sick ‐ Sick Pay 1 8 692.31
Total: 240 20769.24
110 ‐ City Administration Total: 1008.18 45657.76
Department: 115 ‐ Finance & Accounting
Employee Number Pay Code # of Payments Units Pay Amount Total: 254.86 7369.72
WIL100-150 Holiday ‐ Holiday Pay 2 24 2076.93
Hourly ‐ Hourly 2 128 11076.92
Salary ‐ Salary 1 80 6923.08
Holiday ‐ Holiday Pay 2 21 595.14Hourly ‐ Hourly 3 205.92 5835.78 OT ‐ Overtime 2 7.44 316.28
Sick ‐ Sick Pay 2 11 311.74Vacation ‐ Vacation Pay 1 8.5 240.89 Payroll Set: City‐City of McFarland
Nun100 Bilingual ‐ Bilingual 3 0 41.55
Comp Time Taken ‐ Compensato 1 1 28.34

Vacation ‐ Vacation Pay 2 16 807.7
Total: 240 12115.38
140 ‐ Planning Total: 480 22265.17
12/4/2023 5:57:22 PM Page 3 of 14
Salary ‐ Salary 1 80 3364.8
Sick ‐ Sick Pay 1 9 378.54
Total: 240 10149.79
SALD100 Holiday ‐ Holiday Pay 2 24 1211.54
Hourly ‐ Hourly 3 200 10096.14
DEL100 Bachelor's Degree ‐ Bachelor's D 3 0 27.69
Holiday ‐ Holiday Pay 2 21 883.26Hourly ‐ Hourly 2 130 5467.8 Notary ‐ Notary 2 0 27.7Sick ‐ Sick Pay 1 8 475.37
Total: 240 14260.98
115 ‐ Finance & Accounting Total: 1959.16 58025.92
Department: 140 ‐ Planning
Employee Number Pay Code # of Payments Units Pay Amount Hourly ‐ Hourly 3 216 5149.44
OT ‐ Overtime 2 1.75 62.58
Sick ‐ Sick Pay 2 5.92 141.13
Total: 241.67 5823.82
VIR100 Holiday ‐ Holiday Pay 2 24 1426.1
Hourly ‐ Hourly 3 208 12359.51
Hourly ‐ Hourly 3 207.74 4713.62
OT ‐ Overtime 2 2.26 76.92
Sick ‐ Sick Pay 2 10 226.9
Total: 243.88 5493.93
VEL100 Bilingual ‐ Bilingual 3 0 41.55
Holiday ‐ Holiday Pay 1 18 429.12Sick ‐ Sick Pay 2 8.25 222.51Vacation ‐ Vacation Pay 1 44 1186.68 Total: 240.35 6529.46
TOR100 Comp Time Earned ‐ Compensat 1 2.88 0
Holiday ‐ Holiday Pay 2 21 476.49
Payroll Set: City‐City of McFarland
GON600 Bilingual ‐ Bilingual 3 0 41.55
Holiday ‐ Holiday Pay 1 18 485.46Hourly ‐ Hourly 3 169.68 4576.27 OT ‐ Overtime 1 0.42 16.99

12/4/2023 5:57:22 PM Page 4 of 14
Hourly ‐ Hourly 3 183.15 3166.66
OT ‐ Overtime 2 6.49 168.32
Sick ‐ Sick Pay 1 9 155.61Vacation ‐ Vacation Pay 1 25 432.25 Total: 244.64 4313.62
OT ‐ Overtime 3 66 3866.95
Sick ‐ Sick Pay 1 36 1406.16Vacation ‐ Vacation Pay 2 8.5 332.01 Total: 318 13710.07
DRA100 Bachelor's Degree ‐ Bachelor's D 3 0 27.69
Holiday ‐ Holiday Pay 2 21 363.09Hourly ‐ Hourly 3 190 5798.8 OT ‐ Overtime 2 61.5 2815.47
Vacation ‐ Vacation Pay 2 26 793.52
Total: 313.5 10644.96
DEW100-147 Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1406.16 Hourly ‐ Hourly 3 171.5 6698.79
Vacation ‐ Vacation Pay 1 12 259.2
Total: 303 7225.2
CAZ100-151 Bilingual ‐ Bilingual 3 0 138.45
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1098.72
AYON100 Holiday ‐ Reg ‐ Holiday ‐ Regular 2 30 648
Hourly ‐ Hourly 3 174 3758.4
OT ‐ Overtime 3 63 2041.2
Sick ‐ Sick Pay 1 24 518.4Hourly ‐ Hourly 3 192 6155.52 Intermediate POST ‐ Intermediat 3 0 69.24
OT ‐ Overtime 3 44 2115.96
Vacation ‐ Vacation Pay 2 24 769.44
Total: 305 10264.32
Vacation ‐ Vacation Pay 1 12 384.72
Total: 344.5 12399.21
ALW100-145 Comp Time Earned ‐ Compensat 1 90
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1154.16
ALB100-142 Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1154.16 Hourly ‐ Hourly 3 200 6412
OT ‐ Overtime 3 84.5 4063.61
Personal ‐ Personal Day 1 12 384.72
Payroll Set: City‐City of McFarland
Department: 150 ‐ Police
Employee Number Pay Code # of Payments Units Pay Amount

OT ‐ Overtime 4 54 1687.91
SRO  ‐ School Resourse Officer 4 1,240.00 33603.28
SRO‐OT ‐ School Resource Office 3 64 2581.44
Total: 364 18090.33
12/4/2023 5:57:22 PM Page 5 of 14
Hourly ‐ Hourly 3 216 7644.24
OT ‐ Overtime 3 51 2707.34
Total: 303 11625.62
HAS100-143 Holiday ‐ Reg ‐ Holiday ‐ Regular 3 22 622.26 Hourly ‐ Hourly 1 ‐1,016.00 ‐20404.56
GUE200 Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 704.16
Hourly ‐ Hourly 3 185 3618.6
Total: 221 4322.76
HAN100-112 Holiday ‐ Holiday Pay 1 12 424.68
Holiday ‐ Reg ‐ Holiday ‐ Regular 1 24 849.36
Comp Time Taken ‐ Compensato 1 24 984.96Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1477.44Hourly ‐ Hourly 3 192 7879.68 OT ‐ Overtime 3 43 2647.08
Total: 298 13093.02
Sick ‐ Sick Pay 1 12 234.72
Total: 174 3541.89
GAR100-150 Advanced POST ‐ Advanced POS 3 0 103.86
Comp Time Earned ‐ Compensat 1 30Intermediate POST ‐ Intermediat 3 0 69.24OT ‐ Overtime 3 97 5149.24 Vacation ‐ Vacation Pay 1 12 424.68
Total: 361 14561.44
GAR100-114 Bilingual ‐ Bilingual 3 0 138.45
Hourly ‐ Hourly 3 162 3168.72
Sick ‐ Sick Pay 1 8 244.16Vacation ‐ Vacation Pay 1 9 274.68 Workers Comp ‐ Workers Comp 1 24 732.48
Total: 323 11002.46
GAL100-149 Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1274.04 Hourly ‐ Hourly 3 216 7644.24
Payroll Set: City‐City of McFarland
EST150 Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1098.72
Hourly ‐ Hourly 3 171 5218.92
OT ‐ Overtime 3 75 3433.5

RIV100-120 Holiday ‐ Reg ‐ Holiday ‐ Regular 1 24 849.36 Hourly ‐ Hourly 1 48 1698.72
Total: 72 2548.08
12/4/2023 5:57:22 PM Page 6 of 14
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 24 849.36
OT ‐ Overtime 1 16 849.36
SRO  ‐ School Resourse Officer 3 190 6724.1
SRO‐OT ‐ School Resource Office 1 8 424.68
Total: 269.25 9767.64
Hourly ‐ Hourly 2 124 5479.96
Intermediate POST ‐ Intermediat 3 0 103.86
Salary ‐ Salary 1 80 3535.46
Total: 240 10779.48
PES100-152 Comp Time Earned ‐ Compensat 1 5.25 0
Comp Time Taken ‐ Compensato 1 26 920.14
Total: 334.5 12740.41
OLM100 Bachelor's Degree ‐ Bachelor's D 3 0 69.24
Comp Time Taken ‐ Compensato 1 12 530.32Holiday ‐ Reg ‐ Holiday ‐ Regular 2 24 1060.64 MUL100 Comp Time Earned ‐ Compensat 2 10.5 0
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1274.04Hourly ‐ Hourly 3 216 7644.24 OT ‐ Overtime 3 72 3822.13
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 32 762.88
Hourly ‐ Hourly 3 208 4958.72
OT ‐ Overtime 3 39.5 1412.52
Standby ‐ Standby 3 0 585.77
Total: 279.5 7927.58
Workers Comp ‐ Workers Comp 1 40 2307.69
Total: 240 13846.15
LOP125 Bachelor's Degree ‐ Bachelor's D 3 0 69.24
Bilingual ‐ Bilingual 3 0 138.45
Payroll Set: City‐City of McFarland
KNO100 Admin Time*Salary EE ‐ Adminis 1 8 461.54
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 24 1384.62Hourly ‐ Hourly 3 160 9230.76 Sick ‐ Sick Pay 1 8 461.54

155 ‐ Animal Control Total: 558.41 10052.61
12/4/2023 5:57:22 PM Page 7 of 14
Holiday ‐ Holiday Pay 2 27 455.49Hourly ‐ Hourly 3 195.17 3292.52 Sick ‐ Sick Pay 2 14.76 249Standby ‐ Standby 3 0 271.48 Total: 283.91 4487.8
OT ‐ Overtime 3 16.5 460.85
Standby ‐ Standby 3 0 300
Total: 274.5 5564.81
RIV200 Comp Time Earned ‐ Compensat 2 33.98 0
Comp Time Taken ‐ Compensato 2 13 219.31
Department: 155 ‐ Animal Control
Employee Number Pay Code # of Payments Units Pay Amount MUN100 Holiday ‐ Holiday Pay 2 27 502.74
Hourly ‐ Hourly 3 231 4301.22
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 704.16
Hourly ‐ Hourly 3 206 4029.36
OT ‐ Overtime 2 28 821.52
Total: 294.5 5594.16
150 ‐ Police Total: 6265.39 222754.97
Holiday ‐ Reg ‐ Holiday ‐ Regular 2 34 1063.52
Hourly ‐ Hourly 3 188 5880.64
OT ‐ Overtime 3 65.5 3073.26
Total: 306.25 10580.46
VEL200 Comp Time Earned ‐ Compensat 3 22.5 0
Comp Time Taken ‐ Compensato 1 2 39.12Hourly ‐ Hourly 3 216 8436.96 OT ‐ Overtime 3 68 3984.12
PD ‐ Court Appear ‐ PD ‐ Court A 1 3 175.77
Total: 356.75 14176.11
TAF200 Comp Time Earned ‐ Compensat 1 0.75 0
Comp Time Taken ‐ Compensato 2 18 563.04
SHA-100-152 Advanced POST ‐ Advanced POS 3 0 103.86
Bachelor's Degree ‐ Bachelor's D 3 0 69.24Comp Time Earned ‐ Compensat 2 33.75 0Holiday ‐ Reg ‐ Holiday ‐ Regular 2 36 1406.16 Payroll Set: City‐City of McFarland

OT ‐ Overtime 1 15 398.7
Sick ‐ Sick Pay 2 19.5 345.54Vacation ‐ Vacation Pay 1 12 212.64 Total: 256.49 4677.9
12/4/2023 5:57:22 PM Page 8 of 14
Hourly ‐ Hourly 3 219 6206.46
OT ‐ Overtime 3 30.18 1282.96
Total: 310.17 8084.56
MAR100 Holiday ‐ Holiday Pay 1 27 478.44
Hourly ‐ Hourly 3 182.99 3242.58
Department: 180 ‐ Public Works
Employee Number Pay Code # of Payments Units Pay Amount GUE100 Comp Time Earned ‐ Compensat 3 39.99 0
Holiday ‐ Holiday Pay 2 21 595.14OT ‐ Overtime 1 0.16 4.93 Sick ‐ Sick Pay 2 40.08 824.04Vacation ‐ Vacation Pay 1 9 185.04 Total: 240.4 4944.26
175 ‐ Grants Administration Total: 240.4 4944.26
165 ‐ Code Enforcement Total: 248.65 5028.19
Department: 175 ‐ Grants Administration
Employee Number Pay Code # of Payments Units Pay Amount MAR210 Holiday ‐ Holiday Pay 1 13 267.28
Hourly ‐ Hourly 3 178.16 3662.97
PER200 Holiday ‐ Holiday Pay 2 27 546.12
Hourly ‐ Hourly 3 213 4228.28
OT ‐ Overtime 2 8.65 253.79
Total: 248.65 5028.19
Sick ‐ Sick Pay 1 4 128.24Vacation ‐ Vacation Pay 1 4 128.24 Total: 131.1 4203.07
160 ‐ Building Inspection Total: 131.1 4203.07
Department: 165 ‐ Code Enforcement
Employee Number Pay Code # of Payments Units Pay Amount Payroll Set: City‐City of McFarland
Department: 160 ‐ Building Inspection
Employee Number Pay Code # of Payments Units Pay Amount RON100 Cash Out ‐ VAC ‐ Cash Out ‐ Vaca 1 91.1 2920.67
Hourly ‐ Hourly 1 32 1025.92

500 ‐ Sewer Total: 775 20408.59
12/4/2023 5:57:22 PM Page 9 of 14
OT ‐ Overtime 3 20 664.2
PW Cert ‐ Grade 1 ‐ Public Work 3 0 34.62
Sick ‐ Sick Pay 3 24.5 542.43Standby ‐ Standby 3 0 314.38 Total: 260 6326.8
PW Cert ‐ Grade 1 ‐ Public Work 3 0 34.62
Standby ‐ Standby 3 0 271.51
Vacation ‐ Vacation Pay 1 18 398.52
Total: 260 6261.79
Pop100 Holiday ‐ Holiday Pay 1 18 398.52
Hourly ‐ Hourly 3 197.5 4372.65
Total: 255 7820
MED100 Holiday ‐ Holiday Pay 2 21 464.94
Hourly ‐ Hourly 3 203 4494.42
OT ‐ Overtime 3 18 597.78
CIS400 Comp Time Earned ‐ Compensat 1 12 0
Holiday ‐ Holiday Pay 1 27 844.56Hourly ‐ Hourly 3 202 6318.56 OT ‐ Overtime 1 14 656.88
OT ‐ Overtime 3 18 478.44
Total: 258 4731.24
200 ‐ Lighting & Landscaping Total: 258 4731.24
Department: 500 ‐ Sewer
Employee Number Pay Code # of Payments Units Pay Amount 180 ‐ Public Works Total: 847.66 18105.04
Department: 200 ‐ Lighting & Landscaping
Employee Number Pay Code # of Payments Units Pay Amount Cruz100 Holiday ‐ Holiday Pay 2 27 478.44
Hourly ‐ Hourly 3 213 3774.36
Payroll Set: City‐City of McFarland
TEL100 Holiday ‐ Holiday Pay 2 21 372.12
Hourly ‐ Hourly 3 219 3880.68
OT ‐ Overtime 3 41 1089.78
Total: 281 5342.58

PW Cert ‐ Grade 3 ‐ Public Work 2 0 311.58
Sick ‐ Sick Pay 2 5.25 172.52
Total: 272.65 9471.99
510 ‐ Water Total: 1713.91 41206.16
12/4/2023 5:57:22 PM Page 10 of 14
ROB400 Comp Time Earned ‐ Compensat 2 10.94 0
Holiday ‐ Holiday Pay 2 18 606.42Hourly ‐ Hourly 3 214.75 7169.85 OT ‐ Overtime 3 23.71 1211.62
Hourly ‐ Hourly 3 222 3933.84
OT ‐ Overtime 1 0.08 2.13
Total: 262.7 4254.93
ORT100 Hourly ‐ Hourly 1 8 403.85
Total: 8 403.85
Sick ‐ Sick Pay 1 9 163.53
Total: 302.41 4993.84
DOM100 Comp Time Earned ‐ Compensat 3 22.62 0
Holiday ‐ Holiday Pay 2 18 318.96
CORT100 Comp Time Earned ‐ Compensat 3 39.99 0
Holiday ‐ Holiday Pay 2 21 381.57Hourly ‐ Hourly 3 207.58 3771.73 OT ‐ Overtime 3 24.84 677.01
Holiday ‐ Holiday Pay 2 18 327.06Hourly ‐ Hourly 3 202.99 3688.33 OT ‐ Overtime 3 32.84 895.06
Standby ‐ Standby 3 0 228.58
Total: 298.65 5360.16
Salary ‐ Salary 1 80 3000
Total: 240 9535.47
CORD100 Comp Time Earned ‐ Compensat 3 32.65 0
Comp Time Taken ‐ Compensato 1 12.17 221.13OT ‐ Overtime 3 89.5 2439.32 Sick ‐ Sick Pay 1 1 18.17Standby ‐ Standby 3 0 385.8
Total: 329.5 7185.92
CABR100 Holiday ‐ Holiday Pay 2 24 1007.09
Hourly ‐ Hourly 2 136 5528.38
Payroll Set: City‐City of McFarland
Department: 510 ‐ Water
Employee Number Pay Code # of Payments Units Pay Amount Brau100 Holiday ‐ Holiday Pay 2 21 381.57
Hourly ‐ Hourly 3 218 3961.06

12/4/2023 5:57:22 PM Page 11 of 14
OT ‐ Overtime 2 0.66 18.43
Vacation ‐ Vacation Pay 1 0.75 13.97
Total: 240.74 4488.72
520 ‐ Public Transit Total: 240.74 4488.72
Report Total: 14726.6 462871.7
Payroll Set: City‐City of McFarland
Department: 520 ‐ Public Transit
Employee Number Pay Code # of Payments Units Pay Amount MOR100 Holiday ‐ Holiday Pay 1 18 335.16
Hourly ‐ Hourly 3 221.33 4121.16

32-510-50350-0000-1 Stipends 0 541.15
12/4/2023 5:57:22 PM
31-505-50200-0000-1 Overtime 12.54 554.49
31-505-50350-0000-1 Stipends 0 6.93
31 ‐ REFUSE/RECYCLING Total: 614.87 19678.08
32-510-50100-0000-1 Salaries ‐ Permanent Employees 1922.22 53161.12 32-510-50200-0000-1 Overtime 185.64 5846.6
30-500-50100-0000-1 Salaries ‐ Permanent Employees 1679.87 49644.79 30-500-50200-0000-1 Overtime 66.76 2540.69
30-500-50350-0000-1 Stipends 0 675.92
30 ‐ SEWER Total: 1746.63 52861.4
31-505-50100-0000-1 Salaries ‐ Permanent Employees 602.33 19116.66 01-180-50200-0000-1 Overtime 74.2 2250.08
01 ‐ GENERAL FUND Total: 9470.59 321320.85
20-200-50100-0000-1 Salaries/Permanent Employees 247.57 4472.37 20-200-50200-0000-1 Overtime 18.54 501.41
20 ‐ LIGHTING & LANDSCAPING‐DISTRICT 1 Total: 266.11 4973.78 01-155-50350-0000-1 Stipends 0 571.48
01-160-50100-0000-1 Salaries ‐ Permanent Employees 275.26 8603.84 01-165-50100-0000-1 Salaries ‐ Permanent Employees 319.36 7886.0901-165-50200-0000-1 Overtime 6.32 185.27 01-180-50100-0000-1 Salaries ‐ Permanent Employees 1033.21 22174.89 01-150-50150-0000-1 Wages ‐ Temporary Employees 174 3403.44 01-150-50200-0000-1 Overtime 985 46926.7801-150-50350-0000-1 Stipends 0 1582.7301-155-50100-0000-1 Salaries ‐ Permanent Employees 507.93 9020.28 01-155-50200-0000-1 Overtime 16.5 460.85
01-115-50350-0000-1 Stipends 0 20.7901-140-50100-0000-1 Salaries ‐ Permanent Employees 449.6 18655.33 01-140-50200-0000-1 Overtime 0.65 16.83
01-140-50350-0000-1 Stipends 0 55.3901-150-50100-0000-1 Salaries ‐ Permanent Employees 5027.42 176522.53 01-105-50100-0000-1 Salaries ‐ Permanent Employees 109.33 3945.97 01-110-50100-0000-1 Salaries ‐ Permanent Employees 187.44 8877.2101-112-50100-0000-1 Salaries ‐ Permanent Employees 60 2538.49 01-115-50100-0000-1 Salaries ‐ Permanent Employees 240.87 7447.82 01-115-50200-0000-1 Overtime 3.5 174.76
City of McFarland, CA Pay Code Report
Account Summary
11/1/2023 ‐ 11/30/2023
Payroll Set: City‐City of McFarland
Account Account Description Units Pay Amount
**BENEFIT AND NON GL TRANSACTIONS** 279.8 0
‐  Total: 279.8 0

34-520-50200-0000-1 Overtime 0.66 18.43
34 ‐ PUBLIC TRANSPORTATION Total: 240.74 4488.72
Report Total: 14726.6 462871.7
12/4/2023 5:57:22 PM
Payroll Set: City‐City of McFarland
Account Account Description Units Pay Amount
32 ‐ WATER Total: 2107.86 59548.87
34-520-50100-0000-1 Salaries ‐ Permanent Employees 240.08 4470.29

Vacation ‐ Vacation Pay Vacation Pay 20 240.75 6844.18
Workers Comp ‐ Workers Workers Comp Pay 2 64 3040.17
Report Total: 14726.6 462871.7
12/4/2023 5:57:22 P Page 14 of 14
Sick ‐ Sick Pay Sick Pay 35 301.5 8722.63
SRO  ‐ School Resourse OfSchool Resourse Officer 7 1430 40327.38 SRO‐OT ‐ School ResourceSchool Resource Officer Overtime 4 72 3006.12Standby ‐ Standby Standby 21 0 2357.52 PW Cert ‐ Grade 1 ‐ PublicPublic Works Certification ‐ Grade 1 6 0 69.24 PW Cert ‐ Grade 3 ‐ PublicPublic Works Certification ‐ Grade 3 2 0 311.58Salary ‐ Salary Salary 6 513.32 21705.6 Salary ‐ Elected ‐ Salary ‐ ESalary ‐ Elected Officials 5 0 1000 Notary ‐ Notary Notary 2 0 27.7OT ‐ Overtime Overtime 102 1333.08 57879.14PD ‐ Court Appear ‐ PD ‐ CPD ‐ Court Appearance 1 3 175.77 Personal ‐ Personal Day Personal Day 4 38 1042.14
Holiday ‐ Holiday Pay Holiday Pay 57 730 21049.36
Holiday ‐ Reg ‐ Holiday ‐ RHoliday ‐ Regular 39 634 20841.92Hourly ‐ Hourly Hourly 151 8879.88 266218.73 Intermediate POST ‐ InterIntermediate POST Certificate 9 0 242.34 Bilingual ‐ Bilingual Bilingual 24 0 623.1Cash Out ‐ VAC ‐ Cash OutCash Out ‐ Vacation 1 91.1 2920.67 Comp Time Earned ‐ Com Compensatory Time Earned 29 279.8 0 Comp Time Taken ‐ CompCompensatory Time Taken 10 108.17 3506.36 Payroll Set: City‐City of McFarland
Pay Code Description # of Payments Units Pay Amount
Admin Time*Salary EE ‐ AAdministrative Time Salary EE 1 8 461.54 Advanced POST ‐ AdvanceAdvanced POST Certificate 6 0 207.72Bachelor's Degree ‐ BacheBachelor's Degree 18 0 290.79 City of McFarland, CA Pay Code Report
Pay Code Summary
11/1/2023 ‐ 11/30/2023

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 6.

Section: CONSENT AGENDA
Meeting Date: December 14,
2023
TO: Honorable Mayor and Council Members
FROM: Kenny Williams, City Manager
Paul Saldaña , Community Development Director
SUBJECT: Approval of Resolution No. 2023-151 A Resolution of the City Council of the City of McFarland, California Designating the Applicant Agents for California Office of Emergency Services.

SUMMARY:

The State of California Governor's Office of Emergency Services ("OES") requires local entities that apply for and receive federal financial assistance for declared disasters to designate agents to sign applications on behalf of the City. The resolution is required to be updated every three (3) years. The proposed Resolution will serve the purpose of updating the information on file with OES and will be in effect until December of 2026.

FINANCIAL IMPACT:

None.

RECOMMENDATION:

City Council adopt Resolution No. 2023-151 designating the City Manager, Community Development Director and Finance Director as applicant agents.

ATTACHMENTS:

1. Cal-OES-130-Form Resolution

RESOLUTION NO. 2023-151

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DESIGNATING

THE CITY MANAGER, COMMUNITY DEVELOPMENT DIRECTOR AND FINANCE

DIRECTOR AS THE AGENT'S OF THE CITY FOR THE CALIFORNIA OFFICE OF

EMERGENCY SERVICES
WHEREAS, the California Governor's Office of Emergency Services ("OES") implements the California Disaster Assistance Act; and
WHEREAS, OES coordinates disaster response for the Federally declared disaster mitigation and funding; and
WHEREAS, to qualify for funding, the City is required to designate agent's of the City to act on their behalf to respond to funding opportunities, including reimbursements for finding after a disaster; and
WHEREAS, OES requires the City to designate agent's of the City every three years; and WHEREAS, the City Manager, Community Development Director and Finance Director are involved in various aspects of disaster planning, mitigation and relief.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The City Manager, Community Development Director and Finance Director are authorized agents of the City of McFarland for applications for aid, assistance and financing with the Office of Emergency Services.

2. The City Council agrees to the designation and the responsibilities as outlined in OES form OES-FPD-130 attached hero and incorporated herein.

3. The City Clerk is directed to certify Form OES-FPD-130.

4. The City Manager or designer is authorized to file Form OES-FPD-130 with the Office of Emergency Services

5. This authorization will remain in effect for three (3) years following the adoption date unless otherwise amended.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 14, 2023 by the following vote:

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

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

DESIGNATION OF APPLICANT'S AGENT RESOLUTION FOR NON-STATE AGENCIES

BE IT RESOLVED BY THE OF THE
(Governing Body) (Name of Applicant)

THAT , OR
(Title of Authorized Agent)
, OR
(Title of Authorized Agent)
(Title of Authorized Agent)
is hereby authorized to execute for and on behalf of the , (Name of Applicant)
a public entity established under the laws of the State of California, this application and to file it with the California Governor’s Office of Emergency Services for the purpose of obtaining federal financial assistance for any existing or future grant program, including, but not limited to any of the following:
- Federally declared Disaster (DR), Fire Mitigation Assistance Grant (FMAG), California State Only Disaster (CDAA), Immediate Services Program (ISP), Hazard Mitigation Grant Program (HMGP), Building Resilient Infrastructure and Communities (BRIC), Legislative Pre-Disaster Mitigation Program (LPDM), under - Public Law 93-288 as amended by the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988, and/or state financial assistance under the California Disaster Assistance Act.
- Flood Mitigation Assistance Program (FMA), under Section 1366 of the National Flood Insurance Act of 1968.
- National Earthquake Hazards Reduction Program (NEHRP) 42 U.S. Code 7704 (b) ((2) (A) (ix) and 42 U.S. Code 7704 (b) (2) (B) National Earthquake Hazards Reduction Program, and also The Consolidated Appropriations Act, 2018, Div. F, Department of Homeland Security Appropriations Act, 2018, Pub. L. No. 115-141 - California Early Earthquake Warning (CEEW) under CA Gov Code – Gov, Title 2, Div. 1, Chapter 7, Article 5, Sections 8587.8, 8587.11, 8587.12 That the , a public entity established under the
(Name of Applicant)
laws of the State of California, hereby authorizes its agent(s) to provide to the Governor’s Office of Emergency Services for all matters pertaining to such state disaster assistance the assurances and agreements required.

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Cal OES ID No: _____________
Rev. 10-2022 Page 1 of 4 OES-FPD-130

Please check the appropriate box below
This is a universal resolution and is effective for all open and future disasters/grants declared up to three (3) years following the date of approval.

This is a disaster/grant specific resolution and is effective for only disaster/grant number(s):

Passed and approved this __day of , 20
(Name and Title of Governing Body Representative)
(Name and Title of Governing Body Representative)
(Name and Title of Governing Body Representative)

CERTIFICATION
I, , duly appointed and of
(Name) (Title)
, do hereby certify that the above is a true and
(Name of Applicant)
correct copy of a resolution passed and approved by the (Governing Body)
of the on the day of , 20 .
(Name of Applicant)
(Signature) (Title)

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Rev. 10-2022 Page 2 of 4 OES-FPD-130

Cal OES Form 130 Instructions
A Designation of Applicant’s Agent Resolution for Non-State Agencies is required of all Applicants to be eligible to receive funding. A new resolution must be submitted if a previously submitted resolution is older than three (3) years from the last date of approval, is invalid, or has not been submitted.

When completing the Cal OES Form 130, Applicants should fill in the blanks on pages 1 and 2. The blanks are to be filled in as follows:

Resolution Section:

Governing Body: This is the group responsible for appointing and approving the Authorized Agents.

Examples include: Board of Directors, City Council, Board of Supervisors, Board of Education, etc.

Name of Applicant: The public entity established under the laws of the State of California.

Examples include: School District, Office of Education, City, County or Non-profit agency that has applied for the grant, such as: City of San Diego, Sacramento County, Burbank Unified School District, Napa County Office of Education, University Southern California.

Authorized Agent: These are the individuals that are authorized by the Governing Body to engage with the Federal Emergency Management Agency and the California Governor’s Office of Emergency Services regarding grants for which they have applied.

There are two ways of completing this section:

1. Titles Only: The titles of the Authorized Agents should be entered here, not their names. This allows the document to remain valid if an Authorized Agent leaves the position and is replaced by another individual. If “Titles Only” is the chosen method, this document must be accompanied by either a cover letter naming the Authorized Agents by name and title, or the Cal OES AA Names document. The supporting document can be completed by any authorized person within the Agency (e.g., administrative assistant, the Authorized Agent, secretary to the Director). It does not require the Governing Body’s signature.

2. Names and Titles: If the Governing Body so chooses, the names and titles of the Authorized Agents would be listed. A new Cal OES Form 130 will be required if any of the Authorized Agents are replaced, leave the position listed on the document, or their title changes.

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Rev. 10-2022 OES-FPD-130 Page 3 of 4

Checking Universal or Disaster-Specific Box: A Universal resolution is effective for all past disasters and for those declared up to three (3) years following the date of approval. Upon expiration it is no longer effective for new disasters, but it remains in effect for disasters declared prior to expiration. It remains effective until the disaster goes through closeout unless it is superseded by a newer resolution.

Governing Body Representative: These are the names and titles of the approving Board Members.

Examples include: Chairman of the Board, Director, Superintendent, etc. The names and titles cannot be one of the designated Authorized Agents. A minimum of three (3) approving board members must be listed. If less than three are present, meeting minutes must be attached in order to verify a quorum was met.

Certification Section:

Name and Title: This is the individual in attendance who recorded the creation and approval of this resolution.

Examples include: City Clerk, Secretary to the Board of Directors, County Clerk, etc. This person cannot be one of the designated Authorized Agents or Approving Board Member. If a person holds two positions (such as City Manager and Secretary to the Board) and the City Manager is to be listed as an Authorized Agent, then that person could sign the document as Secretary to the Board (not City Manager) to eliminate “Self-Certification.”

STATE OF CALIFORNIA

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

DESIGNATION OF APPLICANT'S AGENT RESOLUTION

NON-STATE AGENCIES
OES-FPD-130 (Rev. 10-2022)

RECOVERY DIRECTORATE

FINANCIAL PROCESSING DIVISION
Rev. 10-2022 Page 4 of 4 OES-FPD-130

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 7.

Section: CONSENT AGENDA
Meeting Date: December 14,
2023
TO: Honorable Mayor and Council Members
FROM: Kenny Williams, City Manager
Paul Saldaña , Community Development Director
SUBJECT: Approval of Resolution No. 2023-154 A Resolution of the City Council of the City of McFarland, California Approving the Modifications to the Memorandum of Understanding with the County of Kern.

SUMMARY:

On June 16, 2020 the City of McFarland and the County of Kern entered into a five (5) year Memorandum of Understanding (MOU) to stipulate the method and amount of tax revenues upon annexation of property to the City. Under the current agreement, which expires June 16, 2025, the City receives tax payments three times per year. The County has proposed that the tax payments be made on a monthly basis. Other changes, which are indicated on the attached draft, are clarifying sections of the MOU. The term is modified to ensure that the June 16, 2025 term remains the same.

Staff of the City and County will be continuing conversations about the amount of the allocation of property and sales tax revenues from annexations and anticipate additional amendments went after the completion of the fiscal impact analysis. However, staff of both the County and City agreed that advancing these amendments would not impact those discussions and likewise will ensure that proposed City annexations can continue to move forward.

FINANCIAL IMPACT:

Tax payment from the County will be made monthly rather than three times a year and will have a positive impact on monthly cash balances.

RECOMMENDATION:

Discuss, and Possibly approve Resolution 2023-154 a resolution of the City Council of the City of McFarland approving Memorandum of Understanding with the County of Kern related to transfer of tax revenues upon annexation.

ATTACHMENTS:

1. Redline Version of MOU with Kern County

RESOLUTION NO. 2023-154

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA

APPROVING A REVISED MEMORANDUM OF UNDERSTANDING WITH THE COUNTY

OF KERN RELATING TO THE TRANSFER OF TAX REVENUES UPON ANNEXATION WHEREAS, on May 19, 2020 the City Council approved a Memorandum of Understanding (MOU) with the County of Kern regarding the transfer of tax revenues upon annexation; and WHEREAS, on June 16, 2020 the County Board of Supervisors adopted the MOU enumerated as Kern County agreement #389-2020; and
WHEREAS, the County has proposed an amendment that would provide for payments to the City on a monthly basis compared to the schedule of three times per year under the current agreement; and
WHEREAS, the County has proposed non-substantive amendments to clarify language within the current agreement.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The foregoing recitals are true and correct and incorporated herein by this reference.

2. The City Council hereby approves the amended Memorandum of Understanding (MOU) with the County of Kern.

3. The City Council authorizes the Mayor and City Manager to execute the MOU.

4. The City Council authorize the City Manager or designee to transmit the MOU to the County Administrative Office for consideration by the Kern County Board of Supervisors.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 14, 2023 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
Anita Gonzalez

María T. Pérez

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

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 8.

Section: CONSENT AGENDA
Meeting Date: December 14,
2023
TO: Honorable Mayor and Council Members
FROM: Kenny Williams, City Manager
Brian Knox, Chief of Police
SUBJECT: Approval of Resolution No. 2023-155 A Resolution of the City Council of the City of McFarland, California Approving the Appropriation of Funds from the City’s General Fund to Purchase New Tasers.

SUMMARY:

The implementation and availability of less-lethal devices in law enforcement today is essential to an officer’s ability to implement de-escalation techniques to peacefully arrest law violators.

De-escalation tactics are required per California Assembly Bill 392, which requires deescalation tactics whenever possible.

Part of an officer’s ability to implement de-escalation tactics can be the officer’s access to lesslethal devices, as these devices many times provide a deterrent against violent resistance.

One of the most commonly used and accessible less-lethal devices is a Conducted Electrical Weapon (CEW) or Taser. These devices have been shown to reduce the incidents of necessary force used by patrol officers by providing a deterrent for active resistance. The CEW also allows officers to deploy a force option which minimizes injury for officers and suspects.

The McFarland Police Department (MPD) has used Tasers successfully for several years.

Currently, the MPD is using Taser X26 and X26p models, which are three and four generations behind the newest technology. The batteries for these older models have reached the end of their lifespan and need to be replaced. The cost of replacement batteries for the Taser X26 is $49.00 per battery. The cost of replacement batteries for the Taser X26P is $89.00 per battery. The total replacement battery cost is $1380. NewerTasers have rechargeable batteries which will allow for a longer lifespan.

The older Tasers (X26, X26p) achieve an effective range of 25 feet and shoot out two probes.

The device shoots the probes in a V shaped pattern, so the further the target is from the officer, the less likely the probes are to hit the target. The reason for the V shaped shot pattern is to hit two different body parts, so the device will be able to incapacitate more of the body during the deployment. Tasers are most effective when the probes contact body parts further away from each other. This is due to the electricity produced by the taser traveling across a larger section of the body. Newer Tasers have individual probes that can be accurately aimed at different body parts. Due to the higher accuracy of the newer Tasers, they are far more reliable and effective.

The probes for the older Tasers are lightweight and do not penetrate thick or bulky clothing, often forcing an officer to attempt another deployment or utilize another force option. For these reasons, many officers do not see the older Tasers as a reliable device and will not deploy them.

New Taser technology utilizes a device which carries 10 probes, which can be deployed separately with much more accuracy. The effective range of the new Taser 10 is 45 feet with heavier probes that are designed to penetrate bulky clothing. The officer will then have 10 shots before they need to reload instead of one shot. Officers will be able to pick the part of the body they want to target instead of relying on a predetermined spread, which equates to a guess of where the second probe will hit.

The older X26 and X26p Tasers have been linked to possibly causing heart problems due to the 50,000 volts of electricity applied to the suspect. This has never been completely confirmed and the Taxer X26 and X26P are still used by many police agencies today. The newer smart weapon technology of the Taser 10 achieves better success with the use of only 1000 volts of electricity. The new Tasers also assist in de-escalation with a loud warning signal and a flashing light when the device is turned on. The MPD’s current Tasers rely solely on warnings given by an officer.

The MPD’s Taser’s were bought through Taser International, which was bought by Axon.

Axon has offered the MPD a new contract to replace our old Taser inventory, which includes equipment and training for the new devices. This would be a five-year contract with a total cost of $99,215.20. The first year of the contract would have a reduced cost of $9,807.22 leaving a total of $89,407.98 to be paid over the remaining four years. The remaining cost per year will be $22,351.99.

The MPD recently received a donation from Dr. Hair in the amount of $10,000 to pay for the first year of the contract, so there would be no additional cost to the current budget (FY 23/24).

FINANCIAL IMPACT:

Dr Hair has provided a donation to the city to cover this years cost of $9,807.22, therefore there is no fiscal impact to the 23/24 budget.

The future budgets will be impacted in the amount of $22,351.99 annual for a period of five years at a total costs of $99,215.20.

RECOMMENDATION:

Staff recommends the City Council Discuss, and Possible Approve resolution No.2023- 155 A Resolution of the City Council of the City of McFarland approving the Contract with Axon for new Tasers.

ATTACHMENTS:

1. UPDATED - (20) TASER 10 STAND ALONE - 2152024 Start Date

RESOLUTION NO. 2023-155
A Resolution of the City Council of the City of McFarland, California Approving the Appropriation of Funds from the City’s General Fund to Purchase New Tasers
WHEREAS, the City Council of the City of McFarland has approved a fiscal year budget for 2023/2024; and
WHEREAS, the McFarland Police Department needs to buy new batteries for their current Tasers; and
WHEREAS, the McFarland Police Department received a donation of $10,0000; and WHEREAS, the fiscal year 2023-24 adopted operating budget did not account for $10,000.00 for the purchase of Tasers; and
WHEREAS, the City Council of the City of McFarland believes a budget amendment of $10,000 to the fiscal year 2023-24 adopted operating budget is necessary for the purchase of the Tasers NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The foregoing recitals are true and correct and incorporated herein as if set forth in fill.

2. The McFaralnd Police Department needs to update their current Tasers.

3. The McFarland Police Department received a donation in the amount of $10,000 for the purchase of new Tasers.

4. The City Manager is hereby authorized and directed to make a monetary budget amendment of $10,000.00 to the General Fund for the purchase of Tasers.

5. The City of McFarland provides the City Manager the Authority to execute any documents necessary to carry out the purchase.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 14, 2023 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano

Amador Ayon
Anita Gonzalez
María T. Pérez

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

Q-526939-45260.791DB
Issued: 11/30/2023
Quote Expiration: 12/15/2023
Estimated Contract Start Date: 02/15/2024
Account Number: 239968
Payment Terms: N30
Delivery Method:

SHIP TO BILL TO SALES REPRESENTATIVE PRIMARY CONTACT
Business;Delivery;Invoice-401 W Kern Ave
401 W Kern Ave
Mc Farland,
CA
93250-1352
USA
McFarland Police Dept. - CA
401 W Kern Ave
Mc Farland
CA
93250-1352
USA
Email:

Daniel Birt
Phone:

Email: [email protected]
Fax:

Brian Knox
Phone: (661) 792-2121
Email: [email protected]
Fax:

Quote Summary Discount Summary
Program Length 60 Months Average Savings Per Year $2,624.80 TOTAL COST $92,796.00
ESTIMATED TOTAL W/ TAX $99,215.20 TOTAL SAVINGS $13,124.00 Payment Summary
Date Subtotal Tax Total
Jan 2024 $9,279.60 $527.62 $9,807.22
Jan 2025 $20,879.10 $1,472.92 $22,352.02
Jan 2026 $20,879.10 $1,472.92 $22,352.02
Jan 2027 $20,879.10 $1,472.92 $22,352.02
Jan 2028 $20,879.10 $1,472.82 $22,351.92
Total $92,796.00 $6,419.20 $99,215.20
Axon Enterprise, Inc.
17800 N 85th St.

Scottsdale, Arizona 85255
United States
VAT: 86-0741227
Domestic: (800) 978-2737
International: +1.800.978.2737

Quote Unbundled Price: $105,920.00
Quote List Price: $97,796.00
Quote Subtotal: $92,796.00
Pricing
All deliverables are detailed in Delivery Schedules section lower in proposal Item Description Qty Term Unbundled List Price Net Price Subtotal Tax Total Program
T10Cert TASER 10 Certification Bundle 20 60 $82.60 $75.83 $75.83 $90,996.00 $6,419.20 $97,415.20 A la Carte Services
85149 CEW 2 DAY PRODUCT SPECIFIC INSTRUCTOR
COURSE 1 $6,800.00 $1,800.00 $1,800.00 $0.00 $1,800.00
Total $92,796.00 $6,419.20 $99,215.20

Delivery Schedule
Hardware
Bundle Item Description QTY Estimated Delivery Date
TASER 10 Certification Bundle 100390 TASER 10 HANDLE, YLW, CLASS 3R 20 01/15/2024 TASER 10 Certification Bundle 100393 TASER 10 LIVE DUTY MAGAZINE BLACK 20 01/15/2024 TASER 10 Certification Bundle 100394 TASER 10 HALT TRN MAGAZINE BLUE (HOOK-AND-LOOP-TRAINING) 1 01/15/2024 TASER 10 Certification Bundle 100395 TASER 10 LIVE TRAINING MAGAZINE PURPLE 1 01/15/2024 TASER 10 Certification Bundle 100396 TASER 10 INERT MAGAZINE RED 1 01/15/2024 TASER 10 Certification Bundle 100399 TASER 10 LIVE CARTRIDGE 400 01/15/2024 TASER 10 Certification Bundle 100400 TASER 10 HALT CARTRIDGE 120 01/15/2024 TASER 10 Certification Bundle 100401 TASER 10 INERT CARTRIDGE 8 01/15/2024 TASER 10 Certification Bundle 100611 TASER 10 SAFARILAND HOLSTER, RH 20 01/15/2024 TASER 10 Certification Bundle 100623 ENHANCED HOOK-AND-LOOP TRAINING (HALT) SUIT (V2) 1 01/15/2024 TASER 10 Certification Bundle 20018 TASER BATTERY PACK, TACTICAL 20 01/15/2024 TASER 10 Certification Bundle 20018 TASER BATTERY PACK, TACTICAL 4 01/15/2024 TASER 10 Certification Bundle 70033 WALL MOUNT BRACKET, ASSY, EVIDENCE.COM DOCK 1 01/15/2024 TASER 10 Certification Bundle 71019 NORTH AMER POWER CORD FOR AB3 8-BAY, AB2 1-BAY / 6-BAY DOCK 1 01/15/2024 TASER 10 Certification Bundle 74200 TASER 6-BAY DOCK AND CORE 1 01/15/2024 TASER 10 Certification Bundle 80087 TASER TARGET, CONDUCTIVE, PROFESSIONAL (RUGGEDIZED) 1 01/15/2024 TASER 10 Certification Bundle 80090 TARGET FRAME, PROFESSIONAL, 27.5 IN. X 75 IN., TASER 7 1 01/15/2024 TASER 10 Certification Bundle 100399 TASER 10 LIVE CARTRIDGE 40 01/15/2025 TASER 10 Certification Bundle 100400 TASER 10 HALT CARTRIDGE 120 01/15/2025 TASER 10 Certification Bundle 100399 TASER 10 LIVE CARTRIDGE 40 01/15/2026 TASER 10 Certification Bundle 100400 TASER 10 HALT CARTRIDGE 120 01/15/2026 TASER 10 Certification Bundle 100399 TASER 10 LIVE CARTRIDGE 40 01/15/2027 TASER 10 Certification Bundle 100400 TASER 10 HALT CARTRIDGE 120 01/15/2027 TASER 10 Certification Bundle 100399 TASER 10 LIVE CARTRIDGE 40 01/15/2028 TASER 10 Certification Bundle 100400 TASER 10 HALT CARTRIDGE 120 01/15/2028 Software
Bundle Item Description QTY Estimated Start Date Estimated End Date TASER 10 Certification Bundle 20248 TASER 7 EVIDENCE.COM LICENSE 20 02/15/2024 02/14/2029 TASER 10 Certification Bundle 20248 TASER 7 EVIDENCE.COM LICENSE 1 02/15/2024 02/14/2029 Services
Bundle Item Description QTY
TASER 10 Certification Bundle 100751 TASER 10 DUTY CARTRIDGE REPLACEMENT ACCESS PROGRAM 20 A la Carte 85149 CEW 2 DAY PRODUCT SPECIFIC INSTRUCTOR COURSE 1

Warranties
Bundle Item Description QTY Estimated Start Date Estimated End Date TASER 10 Certification Bundle 100704 EXT WARRANTY, TASER 10 HANDLE 20 01/15/2025 02/14/2029 TASER 10 Certification Bundle 80374 EXT WARRANTY, TASER 7 BATTERY PACK 20 01/15/2025 02/14/2029 TASER 10 Certification Bundle 80374 EXT WARRANTY, TASER 7 BATTERY PACK 4 01/15/2025 02/14/2029 TASER 10 Certification Bundle 80396 EXT WARRANTY, TASER 7 SIX BAY DOCK 1 01/15/2025 02/14/2029

Payment Details
Jan 2024
Invoice Plan Item Description Qty Subtotal Tax Total
Upfront PSO 85149 CEW 2 DAY PRODUCT SPECIFIC INSTRUCTOR COURSE 1 $1,800.00 $0.00 $1,800.00 Year 1 T10Cert TASER 10 Certification Bundle 20 $7,479.60 $527.62 $8,007.22 Total $9,279.60 $527.62 $9,807.22
Jan 2025
Invoice Plan Item Description Qty Subtotal Tax Total
Year 2 T10Cert TASER 10 Certification Bundle 20 $20,879.10 $1,472.92 $22,352.02 Total $20,879.10 $1,472.92 $22,352.02
Jan 2026
Invoice Plan Item Description Qty Subtotal Tax Total
Year 3 T10Cert TASER 10 Certification Bundle 20 $20,879.10 $1,472.92 $22,352.02 Total $20,879.10 $1,472.92 $22,352.02
Jan 2027
Invoice Plan Item Description Qty Subtotal Tax Total
Year 4 T10Cert TASER 10 Certification Bundle 20 $20,879.10 $1,472.92 $22,352.02 Total $20,879.10 $1,472.92 $22,352.02
Jan 2028
Invoice Plan Item Description Qty Subtotal Tax Total
Year 5 T10Cert TASER 10 Certification Bundle 20 $20,879.10 $1,472.82 $22,351.92 Total $20,879.10 $1,472.82 $22,351.92

Tax is estimated based on rates applicable at date of quote and subject to change at time of invoicing. If a tax exemption certificate should be applied, please submit prior to invoicing.

Standard Terms and Conditions
Axon Enterprise Inc. Sales Terms and Conditions
Axon Master Services and Purchasing Agreement:

This Quote is limited to and conditional upon your acceptance of the provisions set forth herein and Axon’s Master Services and Purchasing Agreement (posted at www.axon.com/legal/sales-terms-and-conditions), as well as the attached Statement of Work (SOW) for Axon Fleet and/or Axon Interview Room purchase, if applicable. In the event you and Axon have entered into a prior agreement to govern all future purchases, that agreement shall govern to the extent it includes the products and services being purchased and does not conflict with the Axon Customer Experience Improvement Program Appendix as described below.

ACEIP:

The Axon Customer Experience Improvement Program Appendix, which includes the sharing of de-identified segments of Agency Content with Axon to develop new products and improve your product experience (posted at www.axon.com/legal/sales-terms-and-conditions), is incorporated herein by reference. By signing below, you agree to the terms of the Axon Customer Experience Improvement Program.

Acceptance of Terms:

Any purchase order issued in response to this Quote is subject solely to the above referenced terms and conditions. By signing below, you represent that you are lawfully able to enter into contracts. If you are signing on behalf of an entity (including but not limited to the company, municipality, or government agency for whom you work), you represent to Axon that you have legal authority to bind that entity. If you do not have this authority, please do not sign this Quote.

\s1\ \d1\
Signature Date Signed
11/30/2023

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 9.

Section: CONSENT AGENDA
Meeting Date: December 14,
2023
TO: Honorable Mayor and Council Members
FROM: Kenny Williams, City Manager
Adam Cabrera , Assistant Public Works Director
SUBJECT: Approval of Resolution 2023-157 a resolution of the City Council of the City of McFarland allocating funds from the general fund for the purchase of a utility trailer in the amount of $5,787.24.

SUMMARY:

The Public Works Department would like to purchase a utility trailer. The trailer would be used to transport various equipment to job sites. It would also be used by various departments. The trailer has a tilt function which allows the loading of heavy equipment. Such as the steel roller, forklift, and riding lawnmowers. The original price was $12,400. However, the dealer approved a discounted quote for $5,787.24.

FINANCIAL IMPACT:

The impact to the general fund is $5,787.24.

RECOMMENDATION:

Staff recommends the City Council Discuss, and Possibly approve Resolution 2023-157 a resolution of the City Council of the City of McFarland allocating funds from the general fund for the purchase of a utility trailer in the amount of $5,787.24.

ATTACHMENTS:

1. Utility Trailer Quote

RESOLUTION NO. 2023-157

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA,

AUTHORIZING FUNDS FROM THE CITY'S GENERAL FUND FOR THE PURCHASE OF A

UTILITY TRAILER
WHEREAS, the City Council of the City of McFarland has approved a fiscal year budget for 2023/2024; and
WHEREAS, the fiscal year 2023-24 adopted operating budget did not account for $5,787.24 for the purchase of a Utility Trailer; and
WHEREAS, the City Council of the City of McFarland believes a budget amendment of $5,787.24 to the fiscal year 2023-24 adopted operating budget is necessary for the purchase of the Utility Trailer.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The foregoing recitals are true and correct and incorporated herein as if set forth in fill.

2. The McFarland Public Works Department needs to purchase a Utility Trailer.

3. The City Manager is hereby authorized and directed to make a monetary budget amendment of $5,787.24 to the General Fund for the purchase of a Utility Trailer.

4. The City of McFarland provides the City Manager the Authority to execute any documents necessary to carry out the purchase.

5. This resolution is effective immediately.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 14, 2023 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
Anita Gonzalez

María T. Pérez

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

We're behind you all the way.
trailersplus.com
TrailersPlus Fresno
Invoice For:

City of Mcfarland
Invoice
Salesperson: Logan Elliott
TrailersPlus Fresno Phone: 559-473-1360
5847 Toyota Avenue www.trailersplus.com
Fresno, CA 93725 County: KERN
Customer Information Invoice TRPL24-50452 QUOTE VALID UNTIL 10-21-2023 Jesse Guerra Type:ITLT713SA2 VIN: 4RATU1410RK093322
401 w Kern ave Color:BLACK Manufacturer: Interstate
Mc Farland, CA 93250 USA Year: 2024 GVWR: 7450
Phone: 6615438581 GAWR: 7000 Curb Weight: 2100
Email: [email protected] Date: 10-18-2023

ITEM DESCRIPTION QTY UNITS EACH COST
Trailer Invoice
ITLT713SA2
7 X 14 Single Axle Tilt 7K VIN:4RATU1410RK093322 1. EACH $6789.00 $6789.00 DISCOUNT Trailer Discount 1.00 EACH $-1680.00 $-1680.00 DISCOUNTED TRAILER PRICE 1.00 $5109.00 $5109.00
TITLEFEE Title transfer-licensing fee 1.00 EACH $0.00 $0.00 Trailer Sales Tax TAX $421.49 $421.49
Parts/Service Invoice
LABOR Labor Charge per 30 MInutes 1.00 Time $85.00 $85.00 CA-TITLE CA State DMV Fee 1.00 Each $24.00 $24.00
EFILEFEE Electronic Filing Fee. Filing provided by MVSC 1.00 EACH $33.00 $33.00 06-BK0005 Fastway Zip Trailer Breakaway Cable 4 Foot
Click For More Info

1.00 Piece $26.68 $26.68
DOCFEE Documentary service processing fee 1.00 EACH $69.00 $69.00 TIRETAX State imposed tire recycling tax/fee 1.00 EACH $3.50 $3.50 10-SF0001 Shop Fee 1.00 Each $7.00 $7.00
Parts/Service Sales Tax TAX $8.57 $8.57
Payments Applied
Invoice Total $5787.24
Total Collected $0.00
Due $5787.24

We're behind you all the way.
trailersplus.com
TrailersPlus Fresno
Invoice For:

City of Mcfarland
Invoice

AGREEMENT
Delivery and Payment. Delivery of parts or vehicles is to be taken within 14 days of their arrival at Seller's location or the date of this invoice whichever is later. Failure to do so shall be a breach of this agreement, and the seller may retain as liquidated damages therefore the cash and all other considerations paid by Buyer. Seller receives checks and drafts, given in whole or in part payment, conditionally only. Seller does not guarantee the delivery dates of any vehicles, products, or services. By signing this form, the Buyer hereby waives the right to later dispute authorized charges made on a credit card used as payment on this invoice.

Cancellation and Refunds. Any payments on invoices that include labor, special order parts, or opened/used merchandise, or on registered trailers are not refundable under any circumstances. All sales are final. All other refunds or cancellation are subject to a 25% restocking fee.

Arbitration and Waiver of Jury Trial. All irresolvable disputes or claims pertaining to the vehicles, products, or services delivered by the Seller to the Buyer or the relationships that arise there from, whether based in contract, tort or otherwise, shall be resolved by binding arbitration under the expedited procedures of the Commercial Disputes Arbitration Rules of the American Arbitration Association (AAA) and the Federal Arbitration Act in Title 9 of the US Code and the laws of the State of Idaho. Arbitration hearings will be held in the city where the Seller is located or where mutually agreed. A single arbitrator will be appointed by the AAA and will be an attorney or a retired judge with experience and knowledge in commercial transactions. Judgment upon the award rendered in arbitration shall be final and may be entered in any court, state or federal, having jurisdiction. Buyer and Seller mutually agree that in the arbitration process, that attorneys fees shall not be awarded by an arbitrator under this agreement. The arbitrator shall not award attorneys fees under this agreement, except that the Seller is allowed to recoup all costs (including attorneys fees) in recovering non payment or delinquent payment by the Buyer, which expressly declines the arbitrators authority under Idaho Code Section 7-910. IF A DISPUTE OR CLAIM IS NOT SUBJECT TO ARBITRATION FOR ANY REASON, THEN THE DISPUTE OR CLAIM SHALL BE DECIDED IN A COURT OF COMPETENT JURISDICTION WITHOUT A JURY.

YOU AND WE IRREVOCABLY WAIVE ALL RIGHTS TO TRIAL BY JURY.

Seller's Liability. Seller's liability for any and all claims arising out of this agreement will be limited to the total value of the vehicles, products, or services delivered under this agreement. Under no circumstances shall the Seller be liable to the Buyer or any other person for any special, incidental or consequential damages
Warranty. Warranty on trailers varies by make and model. Please refer to the warranty information in your sales packet provided to you at the time you took delivery of the trailer. Service work performed by TrailersPlus employees is guaranteed against defect in workmanship for a period of 30 days from purchase.

Complete Agreement. This document represents the entire agreement between the Buyer and the Seller. All promises, verbal understandings, or agreements of any kind pertaining to this purchase not specified herein are not binding on the Seller.

Quotes may not include any applicable taxes, documentation or title fees, tire fees and/or any other recommended accessories.

I, the purchaser, state that I am over eighteen years of age and have the legal right to transact business. Buyer acknowledges the receipt of a copy of this Agreement. BUYER HAS READ AND AGREES TO THE RETURN POLICY - NO RETURNS

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 10.

Section: PUBLIC HEARINGS
Meeting Date: December 14,
2023
TO: Honorable Mayor and Council Members
FROM: Kenny Williams, City Manager
Diego Viramontes, Finance Director
SUBJECT: The City Council of the City of McFarland, California will conduct a public hearing to accept public comment and any written protest regarding the proposed water, sewer and solid waste five-year utility rate schedules effective January 1, 2024. Upon conclusion of the public hearing, the City Clerk shall tabulate the filed written protests. If a majority protest does not exist, City staff recommends the City Council take the following action:

Approval of Resolution No. 2023-149 A Resolution of the City Council of the City of McFarland, California Adopting the Water, Sewer and Solid Waste FiveYear Rate Schedules Effective January 1, 2024.

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
• 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.

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.

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.

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.

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:

This City Council of the City of McFarland, California will conduct a public hearing to accept public comment and any written protest regarding the proposed water, sewer and solid waste five-year utility rate schedules effective January 1, 2024. Upon conclusion of the public hearing, the City Clerk shall tabulate the filed written protests. If a majority protest does not exist, City staff recommends the City Council take the following action:

Approval of Resolution No. 2023-149 A Resolution of the City Council of the City of McFarland, California Adopting the Water, Sewer and Solid Waste Five-Year Rate Schedules Effective January 1, 2024.

ATTACHMENTS:

1. McFarland Water & Sewer Rate Study - Final Draft Report

2. McFarland Solid Waste Study- Final Draft Report

RESOLUTION NO. 2023-149

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA

ADOPTING THE WATER, SEWER AND SOLID WASTE FIVE-YEAR RATE SCHEDULES EFFECTIVE JANUARY 1, 2024
WHEREAS, the City of McFarland is committed to providing reliable and sustainable water, sewer, and solid waste services to its residents and businesses; and WHEREAS, in order to maintain and improve these essential services, comprehensive Utility Rate Studies were conducted by Willdan Financial Services, which presented the need for a revision of the current utility rates; and
WHEREAS, the City Council has previously accepted the Water, Sewer, and Solid Waste Utility Rate Study Reports and approved the proposed five-year rate schedules, effective January 1, 2024; and
WHEREAS, in compliance with Proposition 218, the City of McFarland properly noticed and conducted a public hearing on December 14, 2023, to receive and consider public comments and any written protests regarding the proposed utility rate changes; WHEREAS, The City Clerk tabulated the written protests, and determined that a majority of written protests did not exist.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. Adoption of New Utility Rates: Based on the findings and recommendations of the Water, Sewer and Solid Waste Utility Rate Study Reports, attached hereto as Exhibit A, and considering the input from the public hearing and that a majority of written protests did not exist, the City Council hereby adopts the proposed five-year rate schedules detailed within the Utility Rate Study Reports, to be effective on January 1, 2024.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 14, 2023 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
Anita Gonzalez

María T. Pérez

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

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:

2 | P a g e
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.

3 | P a g e

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

5 | P a g e
Table 2 – Proposed Monthly Sewer Rates

6 | P a g e
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

4.

8 | P a g e
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

10 | P a g e
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

16 | P a g e
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

17 | P a g e

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

18 | P a g e

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

24 | P a g e
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

25 | P a g e

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.

26 | P a g e
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.

27 | P a g e
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

29 | P a g e
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).

30 | P a g e
• 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

31 | P a g e
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

33 | P a g e
Table 33 – Proposed Monthly Sewer Rates

34 | P a g e

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

35 | P a g e
Table 35 – Residential Sewer Rate Impact
Table 36 – Residential Combined Rate Impact

36 | P a g e

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.

37 | P a g e
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.

38 | P a g e
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

39 | P a g e
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

40 | P a g e
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.

42 | P a g e
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.

43 | P a g e
Table 41 – Water System Projected Operating Results

44 | P a g e
Table 42 – Sewer System Projected Operating Results

45 | P a g e

46 | P a g e
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

10 | P a g e

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.

12 | P a g e
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

13 | P a g e
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

14 | P a g e
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

16 | P a g e

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 $- $- $- $- $-

17 | P a g e
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

18 | P a g e
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

19 | P a g e
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.

20 | P a g e
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

21 | P a g e
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

22 | P a g e
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.

24 | P a g e
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

25 | P a g e
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.

26 | P a g e
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.

27 | P a g e
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

Sanitation Rate Study
Appendices
A-2
Historical, Budgeted, and
Projected Revenues and
Expenses

CITY OF MCFARLAND, CA Schedule A-2

BUDGETED AND PROJECTED EXPENSES

SANITATION FUND

BUDGET PROJECTED
DESCRIPTION 2020 2021 2022 2023 2024 2025 2026 2027 2028 Operating Expenses
Salaries and Employee Benefits $ 61,577 61,159 $ 122,595 $ 228,510 $ 296,000 $ 303,400 $ 310,985 $ 318,760 $ 326,729 $ Services and Supplies $ 1,220,371 1,145,125 $ 1,220,031 $ 1,322,851 $ 1,515,237 $ 1,548,348 $ 1,633,081 $ 1,722,492 $ 1,816,841 $ Utilities $ - - $ - $ - $ - $ - $ - $ - $ - $
Franchise Fees $ - - $ - $ - $ - $ - $ - $ - $ - $
Depreciation $ 8,843 - $ 4,711 $ - $ - $ - $ - $ - $ - $ Total Operating Expenses $ 1,290,791 1,206,284 $ 1,347,337 $ 1,551,361 $ 1,811,237 $ 1,851,748 $ 1,944,066 $ 2,041,252 $ 2,143,570 $ Non-operating Revenues (Expenses)
Interest Income $ - - $ - $ - $ - $ - $ - $ - $ - $
Rent Income $ - - $ - $ - $ - $ - $ - $ - $ - $
Connection Fees $ - - $ - $ - $ - $ - $ - $ - $ - $
Local Transportation Funding $ - - $ - $ - $ - $ - $ - $ - $ - $ Grants $ - - $ - $ - $ - $ - $ - $ - $ - $
Other non-operating revenues (expenses) $ - - $ - $ - $ - $ - $ - $ - $ - $ Total Non-operating Revenues (Expenses) $ - - $ - $ - $ - $ - $ - $ - $ - $ Transfers Out $ - - $ - $ - $ 73,581 $ 73,581 $ 73,581 $ 73,581 $ 73,581 $ Total Expenses $ 1,290,791 1,206,284 $ 1,347,337 $ 1,551,361 $ 1,884,818 $ 1,925,329 $ 2,017,647 $ 2,114,833 $ 2,217,151 $ CHECK ====> TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE

DETAILS
Salaries - Permanent Employees $ 38,772 36,710 $ 76,456 $ 145,089 $ 206,475 $ 211,637 $ 216,928 $ 222,351 $ 227,910 $ Overtime $ 1,019 98 $ 902 $ 4,965 $ 5,000 $ 5,125 $ 5,253 $ 5,384 $ 5,519 $ Payroll Taxes $ 3,466 2,979 $ 6,622 $ 12,522 $ 16,682 $ 17,099 $ 17,527 $ 17,965 $ 18,414 $ Stipends $ - 28 $ - $ - $ - $ - $ - $ - $ - $
Retirement (401K) $ 3,517 2,990 $ 6,296 $ 13,231 $ 20,968 $ 21,492 $ 22,030 $ 22,580 $ 23,145 $ Health Insurance Premiums $ 11,436 12,990 $ 26,536 $ 37,637 $ 32,085 $ 32,887 $ 33,710 $ 34,552 $ 35,416 $ Dental/Vision Premiums $ 838 1,024 $ 2,388 $ 5,184 $ 3,708 $ 3,801 $ 3,896 $ 3,993 $ 4,093 $ Workers Compensation Insurance $ 1,987 4,061 $ 3,134 $ 9,051 $ 10,502 $ 10,765 $ 11,034 $ 11,310 $ 11,593 $ Life Insurance $ 80 53 $ 137 $ 298 $ 179 $ 183 $ 188 $ 193 $ 198 $ Auto Allowance $ 460 224 $ 121 $ - $ - $ - $ - $ - $ - $ Bank Charges $ 9,907 7,661 $ 10,570 $ 10,000 $ 10,000 $ 10,250 $ 10,506 $ 10,769 $ 11,038 $ Clothing Allowance $ - - $ - $ - $ - $ - $ - $ - $ - $
Conferences/Meetings/Travel $ 2 2 $ 3 $ 533 $ 400 $ 410 $ 420 $ 431 $ 442 $ Contract Services $ 14,922 23,936 $ 9,322 $ 2,510 $ 2,600 $ 2,665 $ 2,732 $ 2,800 $ 2,870 $ Contract Services - Refuse/Green Waste $ 980,671 970,839 $ 991,028 $ 1,066,453 $ 1,220,291 $ 1,272,086 $ 1,344,959 $ 1,421,939 $ 1,503,254 $ Contract Services - Recycling $ 135,717 42,257 $ 124,914 $ 143,358 $ 144,976 $ 153,292 $ 162,078 $ 171,359 $ 181,163 $ County Waste Management Charge $ 52,192 48,168 $ 51,972 $ 68,561 $ 70,000 $ 71,750 $ 73,544 $ 75,382 $ 77,267 $ Equipment (Capital) $ - - $ - $ - $ - $ - $ - $ - $ - $ Depreciation $ 8,843 - $ 4,711 $ - $ - $ - $ - $ - $ - $ Grant Expenditures $ 2,706 10,713 $ - $ - $ - $ - $ - $ - $ - $ Dues & Subscriptions $ 13 283 $ 18 $ - $ - $ - $ - $ - $ - $ Fuel $ - 79 $ - $ 11 $ - $ - $ - $ - $ - $
Insurance - CSJV Rsk Mgmt. $ 1,730 4,702 $ 4,366 $ 11,953 $ 14,271 $ 14,627 $ 14,993 $ 15,368 $ 15,752 $ Postage $ 8,827 6,817 $ 6,023 $ 6,570 $ 6,800 $ 6,970 $ 7,144 $ 7,323 $ 7,506 $ Printing & Legal Notices $ 15 69 $ 249 $ 1,254 $ 1,300 $ 1,333 $ 1,366 $ 1,400 $ 1,435 $ Professional Services - Other $ 5,576 1,789 $ - $ - $ 30,000 $ - $ - $ - $ - $ Accounting/Auditing Services $ - 9,400 $ 15,578 $ 8,400 $ 9,600 $ 9,840 $ 10,086 $ 10,338 $ 10,597 $ Legal Services $ 784 10,543 $ - $ - $ - $ - $ - $ - $ - $ Supplies - Office $ 5,692 5,394 $ 3,531 $ 2,396 $ 4,000 $ 4,100 $ 4,203 $ 4,308 $ 4,415 $ Supplies - Operating $ 128 2 $ 2 $ 242 $ - $ - $ - $ - $ - $ Telephone & Communications $ 1,491 2,473 $ 2,458 $ 1,143 $ 1,400 $ 1,435 $ 1,471 $ 1,508 $ 1,545 $ Transfer Out - MIS $ - - $ - $ - $ 73,581 $ 73,581 $ 73,581 $ 73,581 $ 73,581 $ Transfer Out - Facilities Maint. $ - - $ - $ - $ - $ - $ - $ - $ - $ Calculated
Garbage Contract Costs $ 1,253,968 1,203,035 $ 1,325,934 $ 1,401,963 $ 1,482,279 $ Recycling Contract Costs $ 153,292 144,976 $ 162,078 $ 171,359 $ 181,163 $ Organics Contract Costs $ 18,119 17,256 $ 19,025 $ 19,976 $ 20,975 $

CITY OF MCFARLAND, CA Schedule A-2

BUDGETED AND PROJECTED REVENUES

SANITATION FUND

BUDGET PROJECTED
DESCRIPTION 2020 2022 2023 2024 2025 2026 2027 2028
Operating revenues
Charges for Services $ 1,388,813 1,364,920 $ 1,407,955 $ 1,661,019 $ 1,779,731 $ 1,913,692 $ 2,065,955 $ 2,240,316 $ Other Revenue $ 3,435 (26,132) $ 47,891 $ - $ - $ - $ - $ - $ Total Operating revenues $ 1,392,248 1,338,788 $ 1,455,846 $ 1,661,019 $ 1,779,731 $ 1,913,692 $ 2,065,955 $ 2,240,316 $ Non-operating Revenues (Expenses)
Interest Income $ 1,627 - $ 86 $ - $ 1,287 $ 1,751 $ 2,291 $ 3,138 $ Rent Income $ - - $ - $ - $ - $ - $ - $ - $
Connection Fees $ - - $ - $ - $ - $ - $ - $ - $
Local Transportation Funding $ - - $ - $ - $ - $ - $ - $ - $ Grants $ - - $ - $ - $ - $ - $ - $ - $
Other non-operating revenues (expenses) - $ - $ - $ - $ - $ - $ - $ - $ Total Non-operating Revenues (Expenses) - $ 1,627 $ 86 $ - $ 1,287 $ 1,751 $ 2,291 $ 3,138 $

DETAILS
Refuse Fees $ 1,173,372 1,154,051 $ 1,178,858 $ 1,378,262 $ 1,454,429 $ 1,535,325 $ 1,621,253 $ 1,712,537 $ Recycling/Blue Can Fees $ 139,439 137,357 $ 151,127 $ 184,764 $ 225,838 $ 277,380 $ 342,138 $ 423,582 $ Gate Fees $ 52,171 48,159 $ 51,962 $ 52,741 $ 52,741 $ 52,741 $ 52,741 $ 52,741 $ Penalty Fees - Refuse $ - - $ - $ - $ - $ - $ - $ - $
Administration Fee $ 23,831 25,353 $ 26,008 $ 26,398 $ 27,058 $ 27,734 $ 28,428 $ 29,138 $ State Grant $ - - $ 38,177 $ - $ - $ - $ - $ - $
State Grant - Beverage Container Recycling 27,659 $ 3,435 $ 9,714 $ - $ - $ - $ - $ - $ Interest Income $ 1,627 - $ 86 $ - $ 1,287 $ 1,751 $ 2,291 $ 3,138 $ Miscellaneous Revenue $ - (53,791) $ - $ - $ - $ - $ - $ - $ Organics Fees $ 19,665 18,854 $ 20,512 $ 21,395 $ 22,318 $ TOTAL $ 1,393,875 1,338,788 $ 1,455,932 $ 1,661,019 $ 1,781,018 $ 1,915,443 $ 2,068,246 $ 2,243,454 $

Sanitation Rate Study
Appendices
A-3 Historical and Projected Number
of Accounts

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATAGarbage
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Number of Units-Garbage
Summary
1 Garbage-0.55 YD BIN (CANS) 2,689 2,647 2,729 2,636 2,824 2,864 2,904 2,944 2,984 3,024 3,0642 1.50 YD BIN (CANS) 6 9 1 1 1 1 1 1 1 1 13 2.00 YD BIN (CANS) 5 4 7 7 9 9 9 9 9 9 94 2.50 YD BIN (CANS) 4 4 3 3 3 3 3 3 3 3 35 3.00 YD BIN (CANS) 62 60 65 58 70 70 70 70 70 70 706 4.00 YD BIN (CANS) 8 10 7 7 7 7 7 7 7 7 77 Senior Citizens (CANS) 13 13 12 12 14 14 14 14 14 14 148 Total Number of Units-Garbage 2,787 2,747 2,824 2,724 2,928 2,968 3,008 3,048 3,088 3,128 3,168 Garbage-0.55 YD BIN (CANS)
9 1x per week 2,560 2,528 2,600 2,497 2,698 2,778 2,738 2,818 2,858 2,898 2,938 10 2x per week 107 97 106 117 103 103 103 103 103 103 10311 3x per week 13 13 13 13 14 14 14 14 14 14 1412 4x per week 7 8 8 7 7 7 7 7 7 7 713 5x per week 2 1 2 2 2 2 2 2 2 2 2

1.50 YD BIN (CANS)
14 1x per week 6 8 1 1 1 1 1 1 1 1 115 2x per week 1 1 - - - - - - - - -16 3x per week - - - - - - - - - - -17 4x per week - - - - - - - - - - -18 5x per week - - - - - - - - - - -

2.00 YD BIN (CANS)
19 1x per week 4 3 7 7 9 9 9 9 9 9 920 2x per week 1 1 - - - - - - - - -21 3x per week - - - - - - - - - - -22 4x per week - - - - - - - - - - -23 5x per week - - - - - - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATAGarbage
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

2.50 YD BIN (CANS)
24 1x per week 4 4 3 3 3 3 3 3 3 3 325 2x per week - - - - - - - - - - -26 3x per week - - - - - - - - - - -27 4x per week - - - - - - - - - - -28 5x per week - - - - - - - - - - -

3.00 YD BIN (CANS)
29 1x per week 53 47 38 37 42 42 42 42 42 42 4230 2x per week 6 11 15 13 17 17 17 17 17 17 1731 3x per week 3 2 5 6 11 11 11 11 11 11 1132 4x per week - - 7 2 - - - - - - -33 5x per week - - - - - - - - - - -

4.00 YD BIN (CANS)
34 1x per week 3 4 3 3 3 3 3 3 3 3 335 2x per week 4 5 3 3 3 3 3 3 3 3 336 3x per week 1 1 1 1 1 1 1 1 1 1 137 4x per week - - - - - - - - - - -38 5x per week - - - - - - - - - - - Senior Citizens (CANS)
39 1x per week 13 12 12 12 14 14 14 14 14 14 1440 2x per week - 1 - - - - - - - - -41 3x per week - - - - - - - - - - -42 4x per week - - - - - - - - - - -43 5x per week - - - - - - - - - - -44 Total Garbage Units 2,787 2,747 2,824 2,724 2,928 2,968 3,008 3,048 3,088 3,128 3,168

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATAGarbage
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 GROWTH
Garbage-0.55 YD BIN (CANS)
45 1x per week 40 32 (103) 201 40 40 40 40 40 4046 2x per week (1) 10 11 (14) - - - - - -47 3x per week - - - 1 - - - - - -48 4x per week 1 (1) (1) - - - - - - -49 5x per week - 1 - - - - - - - -

1.50 YD BIN (CANS)
50 1x per week (5) (3) - - - - - - - -51 2x per week (1) (1) - - - - - - - -52 3x per week - - - - - - - - - -53 4x per week - - - - - - - - - -54 5x per week - - - - - - - - - -

2.00 YD BIN (CANS)
55 1x per week 3 1 - 2 - - - - - -56 2x per week (1) (1) - - - - - - - -57 3x per week - - - - - - - - - -58 4x per week - - - - - - - - - -59 5x per week - - - - - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATAGarbage
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

2.50 YD BIN (CANS)
60 1x per week (1) (0) - - - - - - - -61 2x per week - - - - - - - - - -62 3x per week - - - - - - - - - -63 4x per week - - - - - - - - - -64 5x per week - - - - - - - - - -

3.00 YD BIN (CANS)
65 1x per week (15) 6 (1) 5 - - - - - -66 2x per week 9 (5) (2) 4 - - - - - -67 3x per week 2 1 1 5 - - - - - -68 4x per week 7 - (5) (2) - - - - - -69 5x per week - - - - - - - - - -

4.00 YD BIN (CANS)
70 1x per week - (1) - - - - - - - -71 2x per week (1) (1) - - - - - - - -72 3x per week 0 0 (0) - - - - - - -73 4x per week - - - - - - - - - -74 5x per week - - - - - - - - - - Senior Citizens (CANS)
75 1x per week (1) 1 - 2 - - - - - -76 2x per week - (1) - - - - - - - -77 3x per week - - - - - - - - - -78 4x per week - - - - - - - - - -79 5x per week - - - - - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATARecycling
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Number of Units-Recycling
Summary
1 Residential & City Approved Commercial Small Business (Cans) 2,735 2,685 2,773 2,876 2,870 2,910 2,950 2,990 3,030 3,070 3,1102 Commercial 1.5 CY (Bins) 2 1 1 1 1 1 1 1 1 1 13 Commercial 2.0 CY (Bins) 4 2 4 4 5 5 5 5 5 5 54 Commercial 3.0 CY (Bins) 16 15 18 19 22 22 22 22 22 22 225 Commercial 4.0 CY (Bins) 5 3 3 3 3 3 3 3 3 3 36 Commercial 6.0 CY (Bins) 4 3 4 4 4 4 4 4 4 4 47 Commercial 8.0 CY (Bins) - - - - - - - - - - -8 Total Number of Units-Recycling 2,766 2,709 2,803 2,907 2,905 2,945 2,985 3,025 3,065 3,105 3,145 Residential & City Approved Commercial Small Business (Cans) 9 64-GALLON CART 2,555 2,499 2,597 2,672 2,692 2,772 2,732 2,812 2,852 2,892 2,932 10 96-GALLON CART 33 34 33 34 35 35 35 35 35 35 3511 MF 64 Multi-family 96-GALLON CART 56 55 55 56 57 57 57 57 57 57 5712 M - MISC (FIXED) RECYCLING CHARGE CANS 91 97 88 114 86 86 86 86 86 86 86 Commercial 1.5 CY (Bins)
13 1x per week 2 1 1 1 1 1 1 1 1 1 114 2x per week - - - - - - - - - - -15 3x per week - - - - - - - - - - -16 4x per week - - - - - - - - - - -17 5x per week - - - - - - - - - - -18 6x per week - - - - - - - - - - - Commercial 2.0 CY (Bins)
19 1x per week 4 2 4 4 5 5 5 5 5 5 520 2x per week - - - - - - - - - - -21 3x per week - - - - - - - - - - -22 4x per week - - - - - - - - - - -23 5x per week - - - - - - - - - - -24 6x per week - - - - - - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATARecycling
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Commercial 3.0 CY (Bins)
25 1x per week 13 12 13 14 16 16 16 16 16 16 1626 2x per week 2 2 4 4 5 5 5 5 5 5 527 3x per week 1 1 1 1 1 1 1 1 1 1 128 4x per week - - - - - - - - - - -29 5x per week - - - - - - - - - - -30 6x per week - - - - - - - - - - - Commercial 4.0 CY (Bins)
31 1x per week 3 3 2 2 2 2 2 2 2 2 232 2x per week 2 - 1 1 1 1 1 1 1 1 133 3x per week - - - - - - - - - - -34 4x per week - - - - - - - - - - -35 5x per week - - - - - - - - - - -36 6x per week - - - - - - - - - - - Commercial 6.0 CY (Bins)
37 1x per week 2 3 2 2 2 2 2 2 2 2 238 2x per week 2 - 2 2 2 2 2 2 2 2 239 3x per week - - - - - - - - - - -40 4x per week - - - - - - - - - - -41 5x per week - - - - - - - - - - -42 6x per week - - - - - - - - - - - Commercial 8.0 CY (Bins)
43 1x per week - - - - - - - - - - -44 2x per week - - - - - - - - - - -45 3x per week - - - - - - - - - - -46 4x per week - - - - - - - - - - -47 5x per week - - - - - - - - - - -48 6x per week - - - - - - - - - - -49 Total Recycling Units 2,766 2,709 2,803 2,907 2,905 2,945 2,985 3,025 3,065 3,105 3,145

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATARecycling
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 GROWTH
Residential & City Approved Commercial Small Business (Cans) 50 64-GALLON CART 42 56 75 20 40 40 40 40 40 4051 96-GALLON CART - (1) 1 1 - - - - - -52 MF 64 Multi-family 96-GALLON CART (1) 1 1 1 - - - - - -53 M - MISC (FIXED) RECYCLING CHARGE CANS (3) (6) 26 (28) - - - - - - Commercial 1.5 CY (Bins)
54 1x per week (1) 1 - - - - - - - -55 2x per week - - - - - - - - - -56 3x per week - - - - - - - - - -57 4x per week - - - - - - - - - -58 5x per week - - - - - - - - - -59 6x per week - - - - - - - - - - Commercial 2.0 CY (Bins)
60 1x per week - 2 - 1 - - - - - -61 2x per week - - - - - - - - - -62 3x per week - - - - - - - - - -63 4x per week - - - - - - - - - -64 5x per week - - - - - - - - - -65 6x per week - - - - - - - - - - Commercial 3.0 CY (Bins)
66 1x per week - 1 1 2 - - - - - -67 2x per week 2 - 0 1 - - - - - -68 3x per week - - - - - - - - - -69 4x per week - - - - - - - - - -70 5x per week - - - - - - - - - -71 6x per week - - - - - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATARecycling
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Commercial 4.0 CY (Bins)
72 1x per week (1) - - - - - - - - -73 2x per week (1) 2 (0) - - - - - - -74 3x per week - - - - - - - - - -75 4x per week - - - - - - - - - -76 5x per week - - - - - - - - - -77 6x per week - - - - - - - - - - Commercial 6.0 CY (Bins)
78 1x per week - (1) - - - - - - - -79 2x per week - 2 - - - - - - - -80 3x per week - - - - - - - - - -81 4x per week - - - - - - - - - -82 5x per week - - - - - - - - - -83 6x per week - - - - - - - - - - Commercial 8.0 CY (Bins)
84 1x per week - - - - - - - - - -85 2x per week - - - - - - - - - -86 3x per week - - - - - - - - - -87 4x per week - - - - - - - - - -88 5x per week - - - - - - - - - -89 6x per week - - - - - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATAOrganics
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Number of Units-Organic
Summary
1 48 Gal Cart - - - - 23 18 18 18 18 18 182 64 Gal Cart - - - - - 1 1 1 1 1 13 1.0 Cubic Yard - - - - - - - - - - -4 Total Number of Units-Organic - - - - 23 19 19 19 19 19 19 Number of Units-Organic
48 Gal Cart
5 1x per week 14 19 14 14 14 14 146 2x per week 2 2 2 2 2 2 27 3x per week 1 1 1 1 1 1 18 4x per week - - - - - - -9 5x per week 1 1 1 1 1 1 1 64 Gal Cart
10 1x per week 1 1 1 1 1 111 2x per week - - - - - -12 3x per week - - - - - -13 4x per week - - - - - -14 5x per week - - - - - -

1.0 Cubic Yard
15 1x per week - - - - - -16 2x per week - - - - - -17 3x per week - - - - - -18 4x per week - - - - - -19 5x per week - - - - - -

CITY OF MCFARLAND, CA Schedule A-3
HISTORICAL AND PROJECTED CUSTOMER DATAOrganics
Estimated Projected
Line Group 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 GROWTH
48 Gal Cart
20 1x per week - - - 19 - - - - - -21 2x per week - - - 2 - - - - - -22 3x per week - - - 1 - - - - - -23 4x per week - - - - - - - - - -24 5x per week - - - 1 - - - - - - 64 Gal Cart
25 1x per week - - - - - - - - - -26 2x per week - - - - - - - - - -27 3x per week - - - - - - - - - -28 4x per week - - - - - - - - - -29 5x per week - - - - - - - - - -

1.0 Cubic Yard
30 1x per week - - - - - - - - - -31 2x per week - - - - - - - - - -32 3x per week - - - - - - - - - -33 4x per week - - - - - - - - - -34 5x per week - - - - - - - - - -