Agenda packet — McFarland City Council, May 9, 2024 (part 1 of 2)

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, May 9, 2024
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

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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

APPROVE AGENDA AS TO FORM
FEATURED PET:

Is a feature that highlights a pet available for adoption from the McFarland Animal Shelter. ● Kennel Card: Shelby

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Proclamation: National Police Week

2. Proclamation: Economic Development Week

3. Proclamation: National Mental Health Awareness Month

4. Proclamation: Community Action Month

5. Recognition: Lauren Cella, History Teacher, McFarland High School

6. Recognition: Henry Roblero, Pastor, Iglesia del Salvador Viviente

7. Recognition: Anthony Blanco, Associate Pastor, Iglesia del Salvador Viviente 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.

COUNCIL COMMENTS

DEPARTMENTAL REPORTS

8. Finance Department - Utility Billing Platform Launch Presentation 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.

9. Approval of Expense Report in the Amount of $426,577.25 from 4/13/2024 to 4/26/2024.

10. Approval of Payroll Report for the Month of April 2024 in the Amount of $332,351.95.

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11. Approval of April 11, 2024 Regular Meeting Minutes.

PUBLIC HEARINGS

12. APPROVAL OF RESOLUTION NO. 2024-57 RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND, CALIFORNIA, AMENDING AND/OR APPROVING THE FINAL ENGINEER’S REPORT REGARDING THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO.1, AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2024/2025.

Staff Report: City Manager, Diego Viramontes
Open Public Hearing and Receive Public Testimony:

Close Public Hearing
Motion to Adopt Resolution No. 2024-57 RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND, CALIFORNIA, AMENDING AND/OR APPROVING THE FINAL ENGINEER’S REPORT REGARDING THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO.1, AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2024/2025.

13. APPROVAL OF RESOLUTION NO. 2024-58 RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND, CALIFORNIA ORDERING THE LEVY AND COLLECTION

OF ASSESSMENTS WITHIN THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FOR FISCAL YEAR 2024/2025.

Staff Report: City Manager, Diego Viramontes
Open Public Hearing and Receive Public Testimony:

Close Public Hearing
Motion to Adopt Resolution No. 2024-58 RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND, CALIFORNIA ORDERING THE LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FOR FISCAL YEAR 2024/2025.

ADMINISTRATIVE AGENDA

14. RECEIVE AND FILE THE CITY OF MCFARLAND AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2023.

15. APPROVAL OF RESOLUTION NO. 2024-59 A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF MCFARLAND APPROVING THE TUITION ASSISTANCE PROGRAM POLICY

16. APPROVAL OF RESOLUTION NO. 2024-52 A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF MCFARLAND APPROVING STAFFING CHANGES TO THE MCFARLAND POLICE DEPARTMENT.

17. APPROVAL OF RESOLUTION NO. 2024-60 A RESOLUTION OF THE CITY COUNCIL

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OF THE CITY OF MCFARLAND APPROVING A RESTRUCTURING OF THE ANIMAL

CONTROL AND CODE ENFORCEMENT STAFFING

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Delano Mosquito Abatement District (DMAD)
b. Public Policy and Finance Committee
c. Public Safety Committee
d. Quality of Life 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

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on May 6, 2024.

Francisca Alvarado, City Clerk
Diego Viramontes, City Manager
Next Meeting: Regular City Council May 23, 2024
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.

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12941 Melcher Road, McFarland, CA. 93250 Phone: (661) 792-2121 MCFARLAND POLICE DEPARTMENT. 401 WEST KERN AVENUE, MCFARLAND, CA 93250 (661) 792-2121 MCFARLAND POLICE DEPARTMENT: ANIMAL CONTROL OFFICE Intake ID: 4172024-0001
Breed: German Shp Mix
Color: Black, White
Sex: Male
Age: 1-2 Mnt.

Weight: 3 lbs.

Chip/Tag: None
Collar Type: None
Arrival Date: 04/17/2024
Arrival Reason: Stray
Brought in by: ACO Munguia
Status: Available
Location of
Impound:

Browning Road
Park.

Available Date: 04/20/2024
DAPP Vaccine: 04/17/2024
Stickers Here:

SHELBY

KENNEL IDENTIFICATION CARD
NOTES: Shelby is a very happy pup he
is looking for a forever home Shelby is
full of energy for his size he gets along
with other dogs and new people.

Panacur:4;18 4;19 4;20
Vaccine Sticker Vaccine Sticker

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CITY OF McFARLAND
National Police Week

PROCLAMATION
IN TESTIMONY WHEREOF, I Saul Ayon, Mayor of the City of McFarland have hereunto set my hand and caused to be affixed the Great Seal of McFarland, CA, on this 9th day of May 2024.

Mayor, Saul Ayon
Vice Mayor, Ricardo Cano
Councilmember, Amador Ayon
Councilmember, Maria T. Perez
Councilmember, Anita Gonzalez
Whereas, in 1962, President Kennedy proclaimed May 15
th as National Peace
Officers Memorial Day and the calendar week in which May 15 falls, as National Police Week; and
Whereas, National Police Week is a collaborative effort of many organizations dedicated to honoring America’s law enforcement community and give special recognition to those law enforcement officers who have been injured and lost their lives in the line of duty for the safety and protection of others; and Whereas, law enforcement officers strive to maintain a safe environment for all, often while facing significant challenges and dangers, and our community recognizes the important work and sacrifices officers make each day to protect those in and around the City of McFarland; and
Whereas, the members of McFarland Police Department recognize their duty to serve the people by safeguarding life and property, by protecting against violence and disorder, and by protecting the innocent against deception and the weak against oppression; and
Whereas, it is important for all citizens to know and understand the duties, responsibilities, hazards, and sacrifices of their law enforcement agency, and it is encouraged that all citizens join us in honoring and recognizing our law enforcement officers; and

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CITY OF McFARLAND
Economic Development Week

PROCLAMATION
WHEREAS, more than 100,000 economic development or related professionals worldwide are committed to creating, retaining, and expanding top-tier opportunities that facilitate long-term, equitable community growth; and
WHEREAS, the economic development profession cultivates thriving neighborhoods, champions sustainability and resiliency, boosts economic prosperity, enhances the quality of life, and builds robust tax bases; and
WHEREAS, economic development professionals operate throughout diverse economic environments, including rural, suburban, and urban settings; local, state, provincial, and national governments; public-private partnerships; chambers of commerce; institutions of higher education; among many similar organizations and associations; and WHEREAS, economic development professionals serve as stewards, bridging connections between community stakeholders such as residents, business leaders, elected officials, industry executives, and educational administrations, to collaborate in promoting job creation, community investment, infrastructure advancements, and an optimistic future; and WHEREAS, economic developers contribute to the betterment and progress of the City of McFarland within the State of California.

WHEREAS, since 1926, the International Economic Development Council has been a leader and driving force in advancing economic development initiatives, with a steadfast commitment to fostering growth and prosperity in communities of all sizes worldwide through equity, inclusion, sustainability, resilience, and innovation; and NOW THEREFORE BE IT RESOLVED, that the City of McFarland recognizes the week of May 6 through May 10, 2024, as Economic Development Week, and remind individuals of the importance of this community celebration which supports expanding opportunities, bettering lives, and moving society forward
IN TESTIMONY WHEREOF, I have hereunto set my hand and caused to be affixed the Great Seal of McFarland, CA, on this 9
th day of May 2024.

Mayor, Saul Ayon
Vice Mayor, Ricardo Cano
Councilmember, Amador Ayon
Councilmember, Maria T. Perez
Councilmember, Anita Gonzalez

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CITY OF McFARLAND
National Mental Health Awareness Month

PROCLAMATION
Whereas, Mental Health Awareness Month has been observed in the United States since 1949; and
Whereas, mental illnesses are real and prevalent in our nation, and half of us will have a mental health diagnosis at some point in our lives and all Americans should feel comfortable in seeking help and support to manage these times; and Whereas, engaging in prevention, early identification, and early intervention are as effective ways to reduce the burden of mental illnesses as they are to reduce the burden of other chronic conditions; and
Whereas, there is a strong body of research that identifies behavioral health risks and supports specific tools that all Americans can use to protect their health and well-being; and all individuals with mental illnesses can make progress toward recovery and lead full, productive lives; and
Whereas, no matter what one may look like, no matter where one is in their journey, no matter what one is or isn’t able to do; and Whereas, each business, school, government agency, healthcare provider, organization, and resident shares the burden of mental health problems and has a responsibility to promote mental wellness and support prevention; and Now, Therefore, I Saul Ayon, Mayor of the City of McFarland, do hereby proclaim the Month of May as National Mental Health Awareness Month in the city of McFarland.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused to be affixed the Great Seal of McFarland, CA, on this 9
th day of May 2024.

Mayor, Saul Ayon
Vice Mayor, Ricardo Cano
Councilmember, Amador Ayon
Councilmember, Maria T. Pérez
Councilmember, Anita Gonzalez

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CITY OF McFARLAND

PROCLAMATION
Presented to
Community Action Partnership of Kern
WHEREAS, Community Action Partnership of Kern was established in 1964 and has made essential contributions to individuals and families across Kern County by creating economic opportunities and strengthening communities; and WHEREAS, Community Action Partnership of Kern addresses underlying causes of poverty, alleviates the effects, and promotes dignity and selfsufficiency in the communities we serve; and WHEREAS, Community Action Partnership of Kern delivered over 20 million pounds of food across Kern County 2023 through CAPK Food Bank; and WHEREAS, Community Action of Kern operates the Head Start location in McFarland tending to the children within the community and providing a Head Start to their education; and
NOW, THEREFORE, The McFarland City Council, hereby proclaims May 2024 as Community Action Month in recognition of the hard work and dedication throughout the community.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused to be affixed the Great Seal of McFarland, CA, on this 9
th day of May 2024.

Mayor, Saul Ayon
Vice Mayor, Ricardo Cano
Councilmember, Amador Ayon
Councilmember, Maria T. Perez
Councilmember, Anita Gonzalez

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CITY OF McFARLAND
lleco gnition
Presented to
Lauren Cella
WHEREAS, Lauren Cella, a dedicated history teacher at McFarland High School, has exemplified a commitment to education and innovation in her approach to teaching history to a new generation; and
WHEREAS, Mrs. Cella has successfully leveraged digital platforms and social media to make history accessible, engaging, and relatable, not only to her students but to a global audience, thereby increasing interest in historical events among young people; and
WHEREAS, her unique teaching methods have not only garnered her national attention, but have also significantly contributed to the educational reputation of McFarland High School; and
WHEREAS, her commitment to education during the challenging times of the COVID-19 pandemic exemplified her dedication to her students and her profession, adapting swiftly to virtual teaching and continuing to inspire students under difficult circumstances; and
WHEREAS, Mrs. Cella has been a passionate advocate for removing barriers to learning, ensuring that history is seen not as a tedious obligation but as a fascinating, inclusive narrative that resonates with all students;
NOW, THEREFORE, be it resolved, that I, Mayor Saul Ayon, on behalf of the City of McFarland City Council and all its residents, do hereby recognize and commend Lauren Cella for her outstanding contributions to education and her exceptional service to the community. We acknowledge her role not only as an educator but as an influencer and pioneer in teaching, who enhances the reputation of the City of McFarland.

Mayor, Saul Ayon
Vice Mayor, Ricardo Cano
Councilmember, Amador Ayon
Councilmember, Maria T. Perez
Councilmember, Anita Gonzalez
IN WITNESS WHEREOF, we have hereunto set our hands and affixed the seal of the City of McFarland, California, this 9th day of May 2024

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CITY OF McFARLAND
lleco gnition
Presented to
Pastor Henry Roblero
WHEREAS, Pastor Henry Roblero has consistently demonstrated an unwavering dedication to the well-being of the community of McFarland; and WHEREAS, his leadership at Iglesia Del Salvador Viviente has been a beacon of hope and support for countless families and individuals; and WHEREAS, Pastor Roblero, along with his team, has collaborated effectively with the City of McFarland, enhancing the community’s resilience and unity; and WHEREAS, his compassionate actions, especially in providing critical support during challenging times for a family in need, have shown profound empathy and care, deeply impacting both the city employees and the wider community; NOW, THEREFORE, be it resolved, that I, Mayor Saul Ayon, on behalf of the City of McFarland City Council and all its residents, do hereby recognize and commend Pastor Henry Roblero for his exemplary service and heartfelt dedication to the citizens of McFarland, and extends its deepest appreciation for his ongoing commitment to community partnership and support.

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CITY OF McFARLAND
lleco gnition
Presented to
Associate Pastor Anthony Blanco
WHEREAS, Associate Pastor Anthony Blanco has shown a deep commitment to the spiritual and emotional support of the McFarland community through his role at Iglesia Del Salvador Viviente; and
WHEREAS, his efforts have significantly contributed to building stronger community bonds and supporting the city’s initiatives; and WHEREAS, Associate Pastor Blanco has played a pivotal role in crucial community activities, ensuring that those in need receive timely and compassionate aid; and
WHEREAS, his involvement in supporting a family during a profound moment of need has exemplified the spirit of community service, impacting city staff and residents alike in meaningful ways;
NOW, THEREFORE, be it resolved, that I, Mayor Saul Ayon, on behalf of the City of McFarland City Council and all its residents, do hereby recognize and commend Associate Pastor Anthony Blanco for his dedicated service and significant contributions to the community. The Council expresses its heartfelt gratitude for his dedication and continued partnership with the City.

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5/1/2024 5:23:01 PM Page 1 of 14
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 4/13/2024 - 4/26/2024
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Advanced Con - Advanced Concrete
Advanced Concrete INV2023-0750 04/17/2024 INV 2023-0750 Project Retent… 25-000-52960-8290-1 18,370.38 Advanced Concrete Advanced Concrete- Potholes …04/23/2024 Advanced Concrete- Potholes …01-180-56440-0000-1 6,200.00 Vendor Advanced Con - Advanced Concrete Total: 24,570.38 Vendor: Advanced Data Storag - Advanced Data Storage, Inc.

Advanced Data Storage, Inc. INV0181899 04/17/2024 Inv. 0181899 Service Console … 01-150-52200-0000-1 41.40 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 41.40 Vendor: AG Spray - AG Spray Equipment
AG Spray Equipment INV 802105 04/22/2024 INV 802105 Tubing Nut Nylon 30-500-56410-0000-1 18.90 Vendor AG Spray - AG Spray Equipment Total: 18.90
Vendor: American Fidelity - American Fidelity
American Fidelity INV0026469 04/18/2024 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0026470 04/18/2024 Life 1 01-22900-0000-1 9.81 American Fidelity INV0026471 04/18/2024 American Fidelity - Disability I…01-22700-0000-1 148.58 American Fidelity INV0026472 04/18/2024 Life 1 01-22900-0000-1 35.07 American Fidelity INV0026473 04/18/2024 Life 2 01-22900-0000-1 24.00 American Fidelity INV0026484 04/18/2024 Cancer 1 American Fidelity 01-22950-0000-1 13.53 American Fidelity INV0026501 04/18/2024 American Fidelity Accident 2* …30-22800-0000-1 27.45 American Fidelity INV0026501 04/18/2024 American Fidelity Accident 2* …34-22800-0000-1 15.41 American Fidelity INV0026502 04/18/2024 Life 1 34-22900-0000-1 9.81 American Fidelity INV0026503 04/18/2024 American Fidelity - Disability I…01-22700-0000-1 26.52 American Fidelity INV0026503 04/18/2024 American Fidelity - Disability I…30-22700-0000-1 43.50 American Fidelity INV0026503 04/18/2024 American Fidelity - Disability I…31-22700-0000-1 19.46 American Fidelity INV0026503 04/18/2024 American Fidelity - Disability I…32-22700-0000-1 22.13 American Fidelity INV0026503 04/18/2024 American Fidelity - Disability I…34-22700-0000-1 30.76 American Fidelity INV0026504 04/18/2024 Health FSA 01-22600-0000-1 58.37 American Fidelity INV0026504 04/18/2024 Health FSA 30-22600-0000-1 39.15 American Fidelity INV0026504 04/18/2024 Health FSA 31-22600-0000-1 13.05 American Fidelity INV0026504 04/18/2024 Health FSA 32-22600-0000-1 39.10 American Fidelity INV0026505 04/18/2024 Life 1 01-22900-0000-1 23.80 American Fidelity INV0026505 04/18/2024 Life 1 30-22900-0000-1 44.10 American Fidelity INV0026505 04/18/2024 Life 1 31-22900-0000-1 16.41 American Fidelity INV0026505 04/18/2024 Life 1 32-22900-0000-1 17.31 American Fidelity INV0026505 04/18/2024 Life 1 34-22900-0000-1 34.33 American Fidelity INV0026506 04/18/2024 Life 2 34-22900-0000-1 13.85 American Fidelity INV0026518 04/18/2024 Cancer 1 American Fidelity 34-22950-0000-1 8.12 American Fidelity INV0026519 04/18/2024 Cancer 1 American Fidelity 01-22950-0000-1 0.87 American Fidelity INV0026519 04/18/2024 Cancer 1 American Fidelity 30-22950-0000-1 2.61 American Fidelity INV0026519 04/18/2024 Cancer 1 American Fidelity 31-22950-0000-1 2.61 American Fidelity INV0026519 04/18/2024 Cancer 1 American Fidelity 32-22950-0000-1 2.62 American Fidelity INV0026520 04/18/2024 Cancer 2* - American Fidelity … 34-22950-0000-1 16.65 Vendor American Fidelity - American Fidelity Total: 778.32 Vendor: At&t Mobility - At&t Mobility
At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-105-57800-0000-1 22.34 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-110-57800-0000-1 28.96 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-115-57800-0000-1 50.31 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-140-57800-0000-1 11.17 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-155-57800-0000-1 11.17 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-160-57800-0000-1 11.17 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-165-57800-0000-1 67.03 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 01-175-57800-0000-1 11.17 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 30-500-57800-0000-1 138.45 At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 31-505-57800-0000-1 16.77

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 2 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount At&t Mobility INV0026447 04/17/2024 AT&T April 2024 Monthly PW … 32-510-57800-0000-1 138.48 Vendor At&t Mobility - At&t Mobility Total: 507.02
Vendor: Auto Zone - Auto Zone
Auto Zone INV6270853776 04/17/2024 INV 6270853776 A/C Heater B…32-510-56600-0000-1 70.72 Auto Zone Inv. 6270849759 04/22/2024 Inv. 6270849759 Vehicle Main…01-150-56600-0000-1 146.99 Auto Zone Inv. 6270849759 04/22/2024 Inv. 6270849759 Operating S… 01-150-57400-0000-1 43.29 Auto Zone Inv. 6270853018 04/22/2024 Inv. 6270853018 Vehicle Main…01-150-56600-0000-1 16.42 Auto Zone INV 6270854158 04/23/2024 INV 6270854158 Battery and … 32-510-57400-0000-1 34.61 Auto Zone INV 6270854837 04/23/2024 INV 6270854837 Duralast Wip…01-180-56600-0000-1 14.07 Auto Zone INV 6270858413 04/23/2024 INV 6270858413 Security Kit 30-500-56600-0000-1 86.09 Auto Zone INV 6270859051 04/23/2024 INV 6270859051 Ball Joint and…01-180-57400-0000-1 48.69 Vendor Auto Zone - Auto Zone Total: 460.88
Vendor: CORD100 - Axel Cordova
Axel Cordova INV0026545 04/23/2024 Axel Cordova Reimbursement… 32-510-56410-0000-1 327.83 Vendor CORD100 - Axel Cordova Total: 327.83
Vendor: Haddad Dodge Kia - Bakersfield Dodge Inc
Bakersfield Dodge Inc INV109646 04/17/2024 109646 2024 RAM 2400 Big H… 01-150-52940-2412-1 71,365.97 Vendor Haddad Dodge Kia - Bakersfield Dodge Inc Total: 71,365.97 Vendor: BHT Engineering, Inc - BHT Engineering, Inc.

BHT Engineering, Inc. INV24-092 04/17/2024 INV 24-092 Job#21601 2nd St.…25-000-52960-8290-1 1,402.50 BHT Engineering, Inc. INV24-093 04/17/2024 INV 24-093 Job#21605 HSIP C… 25-000-52960-8280-1 2,870.00 BHT Engineering, Inc. INV24-094 04/17/2024 INV 24-094 Job#24601 Street … 25-000-52960-2401-1 764.09 BHT Engineering, Inc. INV24-094 04/17/2024 INV 24-094 Job#24601 Street … 25-000-52960-2402-1 764.32 BHT Engineering, Inc. INV24-094 04/17/2024 INV 24-094 Job#24601 Street … 25-000-52960-2404-1 764.09 BHT Engineering, Inc. INV24-095 04/17/2024 INV 24-095 Job #24602 Cliff A… 25-000-52960-2402-1 6,545.00 BHT Engineering, Inc. INV24-096 04/17/2024 INV 24-096 Job #24603 Fifth St. 25-000-52960-2401-1 8,105.00 BHT Engineering, Inc. INV24-097 04/17/2024 INV 24-097 Job #24604 San Lu…25-000-52960-2404-1 6,300.00 BHT Engineering, Inc. INV 24-012 04/22/2024 INV 24-012 Job #24601 Street… 01-180-53250-0000-1 670.00 BHT Engineering, Inc. Inv No 24-098 04/23/2024 Inv No 24-098 - TM 7394 Impr…01-140-56000-8472-1 2,792.50 BHT Engineering, Inc. Inv No 24-099 04/23/2024 Inv No 24-099 - TM 7393 ph 3 …01-140-56000-8472-1 2,308.00 BHT Engineering, Inc. Inv No 24-101 04/23/2024 Inv No 24-101 - TM 7214 Ph 6 …01-140-56000-8150-1 3,660.00 BHT Engineering, Inc. Inv No 24-102 04/23/2024 Inv No 24-102 - PM 12462 01-140-56000-8477-1 1,330.00 Vendor BHT Engineering, Inc - BHT Engineering, Inc. Total: 38,275.50 Vendor: BraxBro, Inc. - BraxBro, Inc.

BraxBro, Inc. INV1396 04/17/2024 INV 1396 SCADA and PLC Engi… 32-510-56000-0000-1 1,665.00 Vendor BraxBro, Inc. - BraxBro, Inc. Total: 1,665.00
Vendor: Brenntag - Brenntag Pacific Inc.

Brenntag Pacific Inc. INV BPI422727 04/22/2024 INV BPI422727 L A Chemchlor 32-510-57400-0000-1 785.52 Vendor Brenntag - Brenntag Pacific Inc. Total: 785.52
Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES INVAH07541 04/17/2024 INV AH07541 BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INVAH07936 04/17/2024 INV AH07936 BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INVAH08279 04/17/2024 INV AH08279 BOD TSS 30-500-58200-0000-1 150.00 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 450.00
Vendor: CALCLEAN - Cal Clean LLC
Cal Clean LLC INV 0000258 04/23/2024 INV 0000258 Cal Clean City Co…01-190-52200-0000-1 280.00 Cal Clean LLC INV 0000259 04/23/2024 INV 0000259 Cal Clean Service…01-190-52200-0000-1 400.00 Vendor CALCLEAN - Cal Clean LLC Total: 680.00
Vendor: Vulcan Materials Co - CalMat Co.

CalMat Co. INV 73927642 04/23/2024 INV 73927642 Cold Mix/Envio… 01-180-57400-0000-1 3,381.97 Vendor Vulcan Materials Co - CalMat Co. Total: 3,381.97 Vendor: Cannon - Cannon Corporation
Cannon Corporation INV87899 04/17/2024 INV 87899 Police Station Plan… 01-140-56000-0000-1 6,445.00 Vendor Cannon - Cannon Corporation Total: 6,445.00

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 3 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 Inv. 5207531156 04/22/2024 Inv. 5207531156 - AED PD 01-150-56000-0000-1 65.77 Vendor Cintas - Cintas Corporation No.3 Total: 65.77
Vendor: Core & Main LP - Core & Main LP
Core & Main LP INV 0006642 04/22/2024 INV 0006642 Iron Reagent Po… 30-500-57400-0000-1 69.85 Core & Main LP INV 0006543 04/23/2024 INV 0006543 Iron Reagent Po… 32-510-57400-0000-1 69.85 Vendor Core & Main LP - Core & Main LP Total: 139.70
Vendor: KCPW - County of Kern Public Works
County of Kern Public Works INV 39720 04/23/2024 INV 39720 Municipal Waste &…01-180-56000-0000-1 270.02 County of Kern Public Works INV35926 04/23/2024 INV 35926 Kern County PW M… 01-180-58050-0000-1 103.19 Vendor KCPW - County of Kern Public Works Total: 373.21 Vendor: Data Ticket, Inc - Data Ticket, Inc
Data Ticket, Inc INV163694 04/17/2024 INV163694 Code Enforcemen… 01-165-56000-0000-1 607.25 Vendor Data Ticket, Inc - Data Ticket, Inc Total: 607.25 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… INV 82344373 04/17/2024 INV 82344373 04/06/2024 50… 01-150-52200-0000-1 113.66 De Lage Landen Financial Serv… INV 82370724 04/23/2024 INV 82370724 05/01/2024 50… 01-130-52200-0000-1 123.89 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 237.55 Vendor: Dee Jaspar - Dee Jaspar & Associates, Inc
Dee Jaspar & Associates, Inc INV00327 04/17/2024 INV 00327 Browning Well Site 32-510-56000-0000-1 2,584.84 Dee Jaspar & Associates, Inc INV19-10024 04/17/2024 INV 19-100024 32-510-56000-0000-1 1,380.00 Dee Jaspar & Associates, Inc Inv No 24-00226 04/22/2024 Inv No 24-00226 - Tract 7214 01-140-56000-8150-1 302.00 Dee Jaspar & Associates, Inc Inv No 24-00227 04/22/2024 Inv No 24-00227 - Tract 7393 01-140-56000-8472-1 3,155.55 Dee Jaspar & Associates, Inc Inv No 24-00329 04/23/2024 Inv No 24-00329 - TM 7393 01-140-56000-8472-1 2,254.00 Vendor Dee Jaspar - Dee Jaspar & Associates, Inc Total: 9,676.39 Vendor: Delano Veterinary - Delano Veterinary
Delano Veterinary INV2131 04/17/2024 Inv. 2131 - Animal Care 01-155-51150-0000-1 78.88 Vendor Delano Veterinary - Delano Veterinary Total: 78.88 Vendor: Dep. of Conservation - Department of Conservation Department of Conservation SMI Quarter 01/1/2024-03/31…04/23/2024 SMI Quarter 01/1/2024-03/31…01-160-41500-0000-1 1,563.76 Vendor Dep. of Conservation - Department of Conservation Total: 1,563.76 Vendor: EDD - EDD
EDD INV0026488 04/18/2024 State Income Tax Withholding 01-22200-0000-1 3,149.64 EDD INV0026488 04/18/2024 State Income Tax Withholding 30-22200-0000-1 5.55 EDD INV0026488 04/18/2024 State Income Tax Withholding 32-22200-0000-1 5.55 EDD INV0026489 04/18/2024 SDI - State Disability Insurance 01-22200-0000-1 916.23 EDD INV0026489 04/18/2024 SDI - State Disability Insurance 30-22200-0000-1 1.73 EDD INV0026489 04/18/2024 SDI - State Disability Insurance 32-22200-0000-1 1.72 EDD INV0026490 04/18/2024 State Unemployment Insuran… 01-22250-0000-1 127.49 EDD INV0026491 04/18/2024 Employment Training Tax 01-22275-0000-1 2.72 EDD INV0026495 04/18/2024 State Income Tax Withholding 32-22200-0000-1 28.27 EDD INV0026496 04/18/2024 SDI - State Disability Insurance 32-22200-0000-1 15.66 EDD INV0026523 04/18/2024 State Income Tax Withholding 01-22200-0000-1 793.46 EDD INV0026523 04/18/2024 State Income Tax Withholding 20-22200-0000-1 26.79 EDD INV0026523 04/18/2024 State Income Tax Withholding 30-22200-0000-1 638.87 EDD INV0026523 04/18/2024 State Income Tax Withholding 31-22200-0000-1 253.12 EDD INV0026523 04/18/2024 State Income Tax Withholding 32-22200-0000-1 546.92 EDD INV0026523 04/18/2024 State Income Tax Withholding 34-22200-0000-1 20.37 EDD INV0026524 04/18/2024 SDI - State Disability Insurance 01-22200-0000-1 298.00 EDD INV0026524 04/18/2024 SDI - State Disability Insurance 20-22200-0000-1 31.21 EDD INV0026524 04/18/2024 SDI - State Disability Insurance 30-22200-0000-1 228.78 EDD INV0026524 04/18/2024 SDI - State Disability Insurance 31-22200-0000-1 80.83 EDD INV0026524 04/18/2024 SDI - State Disability Insurance 32-22200-0000-1 224.12 EDD INV0026524 04/18/2024 SDI - State Disability Insurance 34-22200-0000-1 17.21 EDD INV0026525 04/18/2024 State Unemployment Insuran… 01-22250-0000-1 74.06 EDD INV0026525 04/18/2024 State Unemployment Insuran… 20-22250-0000-1 63.43 EDD INV0026525 04/18/2024 State Unemployment Insuran… 32-22250-0000-1 125.15 EDD INV0026526 04/18/2024 Employment Training Tax 01-22275-0000-1 1.58

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 4 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount EDD INV0026526 04/18/2024 Employment Training Tax 20-22275-0000-1 1.35 EDD INV0026526 04/18/2024 Employment Training Tax 32-22275-0000-1 2.66 Vendor EDD - EDD Total: 7,682.47
Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0026486 04/18/2024 Federal Income Tax Withholdi… 01-22050-0000-1 7,005.00 Electronic Federal Tax Paymen…INV0026486 04/18/2024 Federal Income Tax Withholdi… 30-22050-0000-1 13.67 Electronic Federal Tax Paymen…INV0026486 04/18/2024 Federal Income Tax Withholdi… 32-22050-0000-1 13.67 Electronic Federal Tax Paymen…INV0026487 04/18/2024 Social Security 01-22100-0000-1 10,328.32 Electronic Federal Tax Paymen…INV0026487 04/18/2024 Social Security 30-22100-0000-1 19.46 Electronic Federal Tax Paymen…INV0026487 04/18/2024 Social Security 32-22100-0000-1 19.42 Electronic Federal Tax Paymen…INV0026492 04/18/2024 Medicare 01-22150-0000-1 2,415.48 Electronic Federal Tax Paymen…INV0026492 04/18/2024 Medicare 30-22150-0000-1 4.54 Electronic Federal Tax Paymen…INV0026492 04/18/2024 Medicare 32-22150-0000-1 4.54 Electronic Federal Tax Paymen…INV0026493 04/18/2024 Federal Income Tax Withholdi… 32-22050-0000-1 17.60 Electronic Federal Tax Paymen…INV0026494 04/18/2024 Social Security 32-22100-0000-1 176.52 Electronic Federal Tax Paymen…INV0026497 04/18/2024 Medicare 32-22150-0000-1 41.28 Electronic Federal Tax Paymen…INV0026521 04/18/2024 Federal Income Tax Withholdi… 01-22050-0000-1 1,787.40 Electronic Federal Tax Paymen…INV0026521 04/18/2024 Federal Income Tax Withholdi… 20-22050-0000-1 92.28 Electronic Federal Tax Paymen…INV0026521 04/18/2024 Federal Income Tax Withholdi… 30-22050-0000-1 1,031.06 Electronic Federal Tax Paymen…INV0026521 04/18/2024 Federal Income Tax Withholdi… 31-22050-0000-1 358.44 Electronic Federal Tax Paymen…INV0026521 04/18/2024 Federal Income Tax Withholdi… 32-22050-0000-1 1,124.24 Electronic Federal Tax Paymen…INV0026521 04/18/2024 Federal Income Tax Withholdi… 34-22050-0000-1 87.78 Electronic Federal Tax Paymen…INV0026522 04/18/2024 Social Security 01-22100-0000-1 3,358.82 Electronic Federal Tax Paymen…INV0026522 04/18/2024 Social Security 20-22100-0000-1 351.82 Electronic Federal Tax Paymen…INV0026522 04/18/2024 Social Security 30-22100-0000-1 2,578.56 Electronic Federal Tax Paymen…INV0026522 04/18/2024 Social Security 31-22100-0000-1 910.78 Electronic Federal Tax Paymen…INV0026522 04/18/2024 Social Security 32-22100-0000-1 2,527.94 Electronic Federal Tax Paymen…INV0026522 04/18/2024 Social Security 34-22100-0000-1 194.04 Electronic Federal Tax Paymen…INV0026527 04/18/2024 Medicare 01-22150-0000-1 785.52 Electronic Federal Tax Paymen…INV0026527 04/18/2024 Medicare 20-22150-0000-1 82.30 Electronic Federal Tax Paymen…INV0026527 04/18/2024 Medicare 30-22150-0000-1 603.04 Electronic Federal Tax Paymen…INV0026527 04/18/2024 Medicare 31-22150-0000-1 213.02 Electronic Federal Tax Paymen…INV0026527 04/18/2024 Medicare 32-22150-0000-1 591.12 Electronic Federal Tax Paymen…INV0026527 04/18/2024 Medicare 34-22150-0000-1 45.38 Vendor EFTPS - Electronic Federal Tax Payment System Total: 36,783.04 Vendor: Fastenal Company - Fastenal Company
Fastenal Company INV CADEL 112021 04/23/2024 INV CADEL 112021 WW- Op. S…30-500-57400-0000-1 33.83 Vendor Fastenal Company - Fastenal Company Total: 33.83 Vendor: ALV100 - Francisca Alvarado
Francisca Alvarado INV0026466 04/17/2024 Inv. 01 MCFar USA Run- Franis…01-24600-8207-1 2,100.00 Vendor ALV100 - Francisca Alvarado Total: 2,100.00
Vendor: Frontier - Frontier California Inc.

Frontier California Inc. INV0026445 04/17/2024 Frontier April 24 6617923391… 30-500-57800-0000-1 223.79 Frontier California Inc. Frontier Mar 2024 661792016…04/23/2024 Frontier Mar 2024 661792016…01-150-57800-0000-1 270.05 Vendor Frontier - Frontier California Inc. Total: 493.84 Vendor: Grainger - Grainger
Grainger INV0026454 04/17/2024 Sales Order 1510429968 Refle…01-180-56800-0000-1 93.05 Vendor Grainger - Grainger Total: 93.05
Vendor: Granite Auto Parts I - Granite Auto Parts Inc
Granite Auto Parts Inc INV6270853776 04/17/2024 INV 6270853776 Aluminum Pi… 32-510-56600-0000-1 109.32 Granite Auto Parts Inc INV842257 04/17/2024 INV 842257 Hydraulic Oil 30-500-56430-0000-1 94.17 Granite Auto Parts Inc INV842258 04/17/2024 INV 842258 Filters 30-500-56410-0000-1 71.90 Granite Auto Parts Inc INV842515 04/17/2024 INV 842515 Cap Crew USS Nu…30-500-56400-0000-1 0.61 Granite Auto Parts Inc INV 842311 04/22/2024 INV 842311 Teflon Cold Weat… 32-510-56600-0000-1 14.87 Granite Auto Parts Inc INV 842620 04/22/2024 INV 842620 Adapter, Brakeline…30-500-56410-0000-1 41.19 Granite Auto Parts Inc INV 842633 04/22/2024 INV 842633 Streets Vehicle R… 01-180-56600-0000-1 125.72 Granite Auto Parts Inc INV 842653 04/22/2024 INV 842653 Water Veh. R&M … 32-510-57400-0000-1 12.69 Granite Auto Parts Inc INV 842666 04/22/2024 INV 842666 Water- Veh. R&M… 32-510-56600-0000-1 2.48

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 5 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Granite Auto Parts Inc INV 842785 04/22/2024 INV 842785 Flap Disc 30-500-56400-0000-1 59.47 Granite Auto Parts Inc INV 842874 04/22/2024 INV 842874 Duct Tape 30-500-56430-0000-1 45.42 Granite Auto Parts Inc INV 842921 04/22/2024 INV 842921 Water Veh. R & M…32-510-56600-0000-1 14.46 Vendor Granite Auto Parts I - Granite Auto Parts Inc Total: 592.30 Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-105-54000-0000-1 2.25 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-110-54000-0000-1 11.52 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-111-54000-0000-1 2.25 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-115-54000-0000-1 2.25 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-140-54000-0000-1 3.44 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-150-54000-0000-1 863.88 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-155-54000-0000-1 34.57 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-160-54000-0000-1 11.52 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-165-54000-0000-1 17.22 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-175-54000-0000-1 1.19 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 01-180-54000-0000-1 138.13 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 20-200-54000-0000-1 46.09 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 30-500-54000-0000-1 86.35 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 32-510-54000-0000-1 34.57 Gregs Petroleum INV448651 04/17/2024 Fuel INV 448651 4/9/24 34-520-54000-0000-1 69.13 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-105-54000-0000-1 0.36 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-110-54000-0000-1 1.85 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-111-54000-0000-1 0.36 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-115-54000-0000-1 0.36 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-140-54000-0000-1 0.55 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-150-54000-0000-1 138.74 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-155-54000-0000-1 5.55 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-160-54000-0000-1 1.85 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-165-54000-0000-1 2.76 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-175-54000-0000-1 0.19 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 01-180-54000-0000-1 22.18 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 20-200-54000-0000-1 7.40 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 30-500-54000-0000-1 13.87 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 32-510-54000-0000-1 5.55 Gregs Petroleum Fuel INV 449845 04/23/2024 Fuel INV 449845 04/15/24 34-520-54000-0000-1 11.10 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-105-54000-0000-1 2.06 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-110-54000-0000-1 10.54 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-111-54000-0000-1 2.06 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-115-54000-0000-1 2.06 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-140-54000-0000-1 3.15 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-150-54000-0000-1 790.03 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-155-54000-0000-1 31.61 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-160-54000-0000-1 10.54 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-165-54000-0000-1 15.74 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-175-54000-0000-1 1.09 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 01-180-54000-0000-1 126.32 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 20-200-54000-0000-1 42.15 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 30-500-54000-0000-1 78.97 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 32-510-54000-0000-1 31.61 Gregs Petroleum Fuel INV 450266 04/23/2024 Fuel INV 450266 04/16/24 34-520-54000-0000-1 63.22 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-105-54000-0000-1 2.17 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-110-54000-0000-1 11.08 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-111-54000-0000-1 2.17 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-115-54000-0000-1 2.17 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-140-54000-0000-1 3.31 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-150-54000-0000-1 830.94 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-155-54000-0000-1 33.25 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-160-54000-0000-1 11.08 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-165-54000-0000-1 16.56 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-175-54000-0000-1 1.15

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 01-180-54000-0000-1 132.87 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 20-200-54000-0000-1 44.33 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 30-500-54000-0000-1 83.06 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 32-510-54000-0000-1 33.25 Gregs Petroleum Fuel INV 450964 04/23/2024 Fuel INV 450964 04/19/24 34-520-54000-0000-1 66.50 Vendor Gregs Petroleum - Gregs Petroleum Total: 4,022.07 Vendor: gridiron real Estate - Gridiron Real Estate Investment Corp Gridiron Real Estate Investme… INV.000323 04/23/2024 INV.000323 Background Invest…01-150-52000-0000-1 500.00 Vendor gridiron real Estate - Gridiron Real Estate Investment Corp Total: 500.00 Vendor: Haaker Equipment Co. - Haaker Equipment Co.

Haaker Equipment Co. INV INT09183 04/17/2024 INT 09183 Interest Charge 30-500-56410-0000-1 52.06 Haaker Equipment Co. INVC5A140 04/17/2024 INV C5A14O Remaining Paym… 30-500-56410-0000-1 3,470.88 Vendor Haaker Equipment Co. - Haaker Equipment Co. Total: 3,522.94 Vendor: Home Depot - Home Depot
Home Depot INV4975009 04/17/2024 INV 4975009 Office Supplies 30-500-57200-0000-1 283.81 Home Depot INV5092327 04/17/2024 INV 5092327 Facilities Mainte… 01-190-56400-0000-1 38.35 Vendor Home Depot - Home Depot Total: 322.16
Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV48698 04/17/2024 INV 48698 WWTP Rebuild Boo…30-500-56000-7820-1 5,958.21 Irrigation Concepts INV48699 04/17/2024 INV 48699 Crane Work Hail Ln.…30-500-56000-7820-1 625.00 Irrigation Concepts INV48700 04/17/2024 INV 48700 Crane Work San Ju… 30-500-56000-7820-1 375.00 Irrigation Concepts INV 48674 04/23/2024 INV 48674 WW Supplies PVC … 30-500-57400-0000-1 23.27 Vendor Irrigation Concepts - Irrigation Concepts Total: 6,981.48 Vendor: JM PIPELINE - JM PIPELINE CONSTRUCTION, INC
JM PIPELINE CONSTRUCTION, …INV 2379 04/17/2024 INV 2379 Emergency Water Se…32-510-56000-0000-1 7,300.00 JM PIPELINE CONSTRUCTION, …INV2380 04/17/2024 INV 2380 Garzoli Well Emerge… 32-510-56000-0000-1 3,745.00 Vendor JM PIPELINE - JM PIPELINE CONSTRUCTION, INC Total: 11,045.00 Vendor: Joel Lopez - Joel Lopez
Joel Lopez INV0076 04/17/2024 Inv0076 MCFar USA Run - Joel…01-24600-8207-1 500.00 Vendor Joel Lopez - Joel Lopez Total: 500.00
Vendor: John Hancock - John Hancock
John Hancock INV0026435 04/18/2024 401K - Employer 01-20800-0000-1 4,059.53 John Hancock INV0026436 04/18/2024 401k Contribution 01-20800-0000-1 335.75 John Hancock INV0026437 04/18/2024 401k Contribution 01-20800-0000-1 339.76 John Hancock INV0026438 04/18/2024 401k Contribution 01-20800-0000-1 339.76 John Hancock INV0026439 04/18/2024 401k Contribution 01-20800-0000-1 245.60 John Hancock INV0026440 04/18/2024 401k Contribution 01-20800-0000-1 265.18 John Hancock INV0026441 04/18/2024 401k Contribution 01-20800-0000-1 328.86 John Hancock INV0026442 04/18/2024 401k Contribution 01-20800-0000-1 181.15 John Hancock INV0026467 04/18/2024 401K - Employer 01-20800-0000-1 4,393.52 John Hancock INV0026467 04/18/2024 401K - Employer 30-20800-0000-1 15.68 John Hancock INV0026467 04/18/2024 401K - Employer 32-20800-0000-1 15.67 John Hancock INV0026468 04/18/2024 401K - Employee 01-20800-0000-1 3,279.81 John Hancock INV0026474 04/18/2024 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0026475 04/18/2024 401K Loan 1 01-20800-0000-1 117.75 John Hancock INV0026476 04/18/2024 401k Contribution 01-20800-0000-1 306.37 John Hancock INV0026477 04/18/2024 401k Contribution 01-20800-0000-1 347.28 John Hancock INV0026478 04/18/2024 401k Contribution 01-20800-0000-1 297.28 John Hancock INV0026479 04/18/2024 401k Contribution 01-20800-0000-1 260.48 John Hancock INV0026480 04/18/2024 401k Contribution 01-20800-0000-1 603.55 John Hancock INV0026481 04/18/2024 401k Contribution 01-20800-0000-1 240.65 John Hancock INV0026482 04/18/2024 401k Contribution 01-20800-0000-1 284.93 John Hancock INV0026483 04/18/2024 401k Contribution 01-20800-0000-1 800.00 John Hancock INV0026498 04/18/2024 401K - Employer 01-20800-0000-1 1,893.51 John Hancock INV0026498 04/18/2024 401K - Employer 30-20800-0000-1 1,827.11 John Hancock INV0026498 04/18/2024 401K - Employer 31-20800-0000-1 721.89 John Hancock INV0026498 04/18/2024 401K - Employer 32-20800-0000-1 1,706.54 John Hancock INV0026499 04/18/2024 401K - Employee 01-20800-0000-1 437.38

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0026499 04/18/2024 401K - Employee 20-20800-0000-1 85.18 John Hancock INV0026499 04/18/2024 401K - Employee 30-20800-0000-1 414.96 John Hancock INV0026499 04/18/2024 401K - Employee 31-20800-0000-1 267.89 John Hancock INV0026499 04/18/2024 401K - Employee 32-20800-0000-1 592.49 John Hancock INV0026500 04/18/2024 401K - Employer 20-20800-0000-1 276.72 John Hancock INV0026507 04/18/2024 401K Loan 2 01-20800-0000-1 99.46 John Hancock INV0026507 04/18/2024 401K Loan 2 30-20800-0000-1 99.47 John Hancock INV0026507 04/18/2024 401K Loan 2 31-20800-0000-1 99.47 John Hancock INV0026507 04/18/2024 401K Loan 2 32-20800-0000-1 99.44 John Hancock INV0026508 04/18/2024 401K Loan 3 01-20800-0000-1 35.74 John Hancock INV0026508 04/18/2024 401K Loan 3 30-20800-0000-1 26.80 John Hancock INV0026508 04/18/2024 401K Loan 3 32-20800-0000-1 26.79 John Hancock INV0026509 04/18/2024 401K Loan 4 34-20800-0000-1 75.00 John Hancock INV0026510 04/18/2024 401K Loan 5 34-20800-0000-1 69.21 John Hancock INV0026511 04/18/2024 401K Loan 4 01-20800-0000-1 145.50 John Hancock INV0026511 04/18/2024 401K Loan 4 20-20800-0000-1 4.50 John Hancock INV0026512 04/18/2024 401K Loan 4 01-20800-0000-1 51.07 John Hancock INV0026512 04/18/2024 401K Loan 4 20-20800-0000-1 1.58 John Hancock INV0026513 04/18/2024 401k Contribution 32-20800-0000-1 243.23 John Hancock INV0026514 04/18/2024 401k Contribution 01-20800-0000-1 486.48 John Hancock INV0026515 04/18/2024 401k Contribution 01-20800-0000-1 219.91 John Hancock INV0026515 04/18/2024 401k Contribution 20-20800-0000-1 6.81 John Hancock INV0026516 04/18/2024 401k Contribution 34-20800-0000-1 156.48 John Hancock INV0026517 04/18/2024 401k Contribution 01-20800-0000-1 226.72 Vendor John Hancock - John Hancock Total: 27,545.18
Vendor: KernEDC - Kern Economic Development Corporation Kern Economic Development … INV 9344 04/17/2024 INV 9344 Public Annual Mem… 01-130-56000-0000-1 1,000.00 Kern Economic Development … INV 9344 04/17/2024 INV 9344 Public Annual Mem… 01-160-56000-0000-1 1,000.00 Kern Economic Development … INV 9344 04/17/2024 INV 9344 Public Annual Mem… 01-165-56000-0000-1 1,000.00 Kern Economic Development … INV 9344 04/17/2024 INV 9344 Public Annual Mem… 30-500-56000-0000-1 1,000.00 Kern Economic Development … INV 9344 04/17/2024 INV 9344 Public Annual Mem… 32-510-56000-0000-1 1,000.00 Vendor KernEDC - Kern Economic Development Corporation Total: 5,000.00 Vendor: Leaf - LEAF Capital Funding LLC
LEAF Capital Funding LLC INV 16309197 04/23/2024 INV 16309197 Xerox C8155 01-130-52200-0000-1 440.58 Vendor Leaf - LEAF Capital Funding LLC Total: 440.58
Vendor: Margarita Guinn - Margarita Guinn
Margarita Guinn INV0026459 04/17/2024 Veterans Hall Rental Deposit … 01-24000-0000-1 350.00 Vendor Margarita Guinn - Margarita Guinn Total: 350.00
Vendor: mary valenti - Mary Valenti
Mary Valenti INV0026464 04/17/2024 Psych Evaluation - Alexander … 01-150-56000-0000-1 500.00 Vendor mary valenti - Mary Valenti Total: 500.00
Vendor: McFarland Tire - McFarland Tire
McFarland Tire INV 32690 04/22/2024 INV 32690 New Tires 01-180-56410-0000-1 270.00 Vendor McFarland Tire - McFarland Tire Total: 270.00
Vendor: Michael Benavidez - Michael Benavidez
Michael Benavidez INV0026457 04/17/2024 Veterans Hall Rental Deposit … 01-24000-0000-1 350.00 Vendor Michael Benavidez - Michael Benavidez Total: 350.00 Vendor: Nutrien Ag Solutions - Nutrien Ag Solutions, Inc.

Nutrien Ag Solutions, Inc. INV 53620371 04/23/2024 INV 53620371 Weed Killer 30-500-52200-0000-1 400.53 Vendor Nutrien Ag Solutions - Nutrien Ag Solutions, Inc. Total: 400.53 Vendor: Office Depot - Office Depot
Office Depot INV0026456 04/17/2024 Inv. 360640086001 Office Sup… 01-150-57200-0000-1 54.85 Office Depot INV0026462 04/17/2024 Inv. 358593657001 City Admin…01-110-57200-0000-1 65.22 Office Depot INV0026462 04/17/2024 Inv. 358593657001 Project M… 01-150-57200-0000-1 16.00 Office Depot INV358294275001 04/17/2024 Inv. 358294275001 01-150-57200-0000-1 27.35 Office Depot INV360647542001 04/17/2024 Inv. 360647542001 01-110-57200-0000-1 9.68 Office Depot INV 358280014001 04/23/2024 INV 358280014001 Keyboard … 30-500-57200-0000-1 23.65 Office Depot INV 358280014001 04/23/2024 INV 358280014001 Keyboard … 32-510-57200-0000-1 22.95

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 8 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Office Depot INV 358280014001 04/23/2024 INV 358280014001 Keyboard … 34-520-57200-0000-1 22.95 Vendor Office Depot - Office Depot Total: 242.65
Vendor: Oscar Miranda - Oscar Miranda
Oscar Miranda INV0026450 04/17/2024 INV 01 Second Phase City Hall …25-000-52910-0000-1 14,950.00 Vendor Oscar Miranda - Oscar Miranda Total: 14,950.00
Vendor: P & J Electric - P & J Electric
P & J Electric INV8817 04/17/2024 INV 8817 WWTP Repair 30-500-56000-7820-1 1,078.92 Vendor P & J Electric - P & J Electric Total: 1,078.92
Vendor: PG&E COMPANY - PG&E COMPANY
PG&E COMPANY PG&E April 2024 04/23/2024 9777659623-7 01-180-58000-0000-1 10.52 PG&E COMPANY PG&E April 2024 04/23/2024 0891499733-6 01-180-58000-0000-1 102.09 PG&E COMPANY PG&E April 2024 04/23/2024 2514556883-5 01-180-58000-0000-1 39.79 PG&E COMPANY PG&E April 2024 04/23/2024 0664171738-1 01-180-58000-0000-1 72.56 PG&E COMPANY PG&E April 2024 04/23/2024 7576987527-1 01-180-58000-0000-1 214.79 PG&E COMPANY PG&E April 2024 04/23/2024 4453174177-3 01-180-58000-0000-1 579.54 PG&E COMPANY PG&E April 2024 04/23/2024 4022268837-2 01-180-58000-0000-1 171.25 PG&E COMPANY PG&E April 2024 04/23/2024 6094933730-1 01-180-58100-0000-1 232.84 PG&E COMPANY PG&E April 2024 04/23/2024 2012021553-6 01-180-58100-0000-1 1,114.89 PG&E COMPANY PG&E April 2024 04/23/2024 5629608181-5 01-180-58100-0000-1 30.03 PG&E COMPANY PG&E April 2024 04/23/2024 3877090180-9 01-180-58100-0000-1 468.04 PG&E COMPANY PG&E April 2024 04/23/2024 7663752590-8 01-180-58100-0000-1 26.80 PG&E COMPANY PG&E April 2024 04/23/2024 0741726506-8 01-180-58100-0000-1 554.25 PG&E COMPANY PG&E April 2024 04/23/2024 5490736244-3 01-180-58100-0000-1 12.32 PG&E COMPANY PG&E April 2024 04/23/2024 5568620890-5 01-180-58100-0000-1 10.53 PG&E COMPANY PG&E April 2024 04/23/2024 1601672325-2 01-180-58100-0000-1 304.87 PG&E COMPANY PG&E April 2024 04/23/2024 4483764300-4 01-180-58100-0000-1 54.83 PG&E COMPANY PG&E April 2024 04/23/2024 356448726-8 01-180-58100-0000-1 76.45 PG&E COMPANY PG&E April 2024 04/23/2024 4191871709-5 01-185-58000-0000-1 1,234.52 PG&E COMPANY PG&E April 2024 04/23/2024 7668473786-9 01-190-58000-0000-1 2,858.01 PG&E COMPANY PG&E April 2024 04/23/2024 7336692458-4 20-200-58100-0000-1 1,645.56 PG&E COMPANY PG&E April 2024 04/23/2024 0979037755-1 20-200-58100-0000-1 9.85 PG&E COMPANY PG&E April 2024 04/23/2024 3047362805-2 20-200-58100-0000-1 196.70 PG&E COMPANY PG&E April 2024 04/23/2024 5794429226-7 20-200-58100-0000-1 252.51 PG&E COMPANY PG&E April 2024 04/23/2024 0309941756-4 20-200-58100-0000-1 297.72 PG&E COMPANY PG&E April 2024 04/23/2024 6372122228-7 20-200-58100-0000-1 813.77 PG&E COMPANY PG&E April 2024 04/23/2024 5842445837-8 30-500-58000-0000-1 244.94 PG&E COMPANY PG&E April 2024 04/23/2024 5490736244-3 30-500-58000-0000-1 12.33 PG&E COMPANY PG&E April 2024 04/23/2024 9048125100-8 30-500-58000-0000-1 268.86 PG&E COMPANY PG&E April 2024 04/23/2024 6395880662-0 32-510-58000-0000-1 24.65 PG&E COMPANY PG&E April 2024 04/23/2024 0382494192-0 32-510-58000-0000-1 10.51 PG&E COMPANY PG&E April 2024 04/23/2024 0425382282-1 32-510-58000-0000-1 151.15 PG&E COMPANY PG&E April 2024 04/23/2024 2687153110-4 32-510-58000-0000-1 13,873.38 PG&E COMPANY PG&E April 2024 04/23/2024 0843084856-7 32-510-58000-0000-1 368.33 PG&E COMPANY PG&E April 2024 04/23/2024 7699604118-2 32-510-58000-0000-1 365.30 Vendor PG&E COMPANY - PG&E COMPANY Total: 26,704.48
Vendor: Pitney Bowes - Pitney Bowes
Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-105-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-110-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-115-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-130-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-140-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-150-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-155-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-160-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-165-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 01-175-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 30-500-55600-0000-1 19.72 Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 31-505-55600-0000-1 19.72

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 9 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Pitney Bowes 8000-9000-0937-7825 10/05/… 04/23/2024 8000-9000-0937-7825 10/05/… 32-510-55600-0000-1 19.75 Vendor Pitney Bowes - Pitney Bowes Total: 256.39
Vendor: PROFORCE LAW - PROFORCE LAW
PROFORCE LAW Inv. 535489 04/23/2024 Inv. 535489 Safety Equipment 01-155-51800-0000-1 1,919.86 Vendor PROFORCE LAW - PROFORCE LAW Total: 1,919.86
Vendor: PLATT - Rexel USA Supply
Rexel USA Supply INV5A99874 04/17/2024 INV 5A99874 LED Light Canopy…30-500-56400-0000-1 418.78 Rexel USA Supply INV5B29444 04/17/2024 INV 5B29444 LED Canopy Light 30-500-56400-0000-1 110.34 Rexel USA Supply INV5B29533 04/17/2024 INV 5B29533 Repairs and Mai… 30-500-56400-0000-1 28.25 Rexel USA Supply INV 5B89641 04/22/2024 INV 5B89641 Trippers 32-510-57400-0000-1 6.73 Vendor PLATT - Rexel USA Supply Total: 564.10
Vendor: Ricks Lock & Key - Ricks Lock & Key
Ricks Lock & Key INV 0000937 04/22/2024 INV 0000937 Copy Key 30-500-57400-0000-1 35.00 Vendor Ricks Lock & Key - Ricks Lock & Key Total: 35.00 Vendor: SC SITES Services - SC SITES Services
SC SITES Services INV 51865 04/22/2024 INV 51865 Monthly Radio Dis… 01-180-53250-0000-1 210.00 SC SITES Services INV 51893 04/22/2024 INV 51893 Monthly Radio Dis… 01-180-53250-0000-1 210.00 Vendor SC SITES Services - SC SITES Services Total: 420.00 Vendor: The Gas Co. - SoCalGas
SoCalGas INV0026443 04/17/2024 February 2024 So Cal Gas City… 01-190-58000-0000-1 105.02 SoCalGas INV0026444 04/17/2024 March 2024 So Cal Gas City Ha…01-190-58000-0000-1 43.21 Vendor The Gas Co. - SoCalGas Total: 148.23
Vendor: Alvarado Sonia - Sonia Alvarado
Sonia Alvarado INV0026465 04/17/2024 McFar USA Run -Registrations… 01-24600-8207-1 100.00 Vendor Alvarado Sonia - Sonia Alvarado Total: 100.00
Vendor: Southern Tire Mart - Southern Tire Mart, LLC
Southern Tire Mart, LLC INV 7170003648 04/23/2024 INV 7170003648 Transit Vehic…34-520-56600-0000-1 1,344.50 Vendor Southern Tire Mart - Southern Tire Mart, LLC Total: 1,344.50 Vendor: SpeakWrite - SpeakWrite
SpeakWrite INVA1D780EA 04/17/2024 Inv. a1d780ea - Transcription … 01-150-56000-0000-1 530.63 Vendor SpeakWrite - SpeakWrite Total: 530.63
Vendor: Spectrum - Spectrum
Spectrum INV0026446 04/17/2024 Spectrum April Monthly INV 1… 01-130-54800-0000-1 1,190.00 Vendor Spectrum - Spectrum Total: 1,190.00
Vendor: state humane - State Humane Association of California State Humane Association of … INV0026461 04/17/2024 Inv. 300001901 2024 CalAnim… 01-155-53200-0000-1 100.00 Vendor state humane - State Humane Association of California Total: 100.00 Vendor: S.W.R.C.B - State Water Resources Control Board State Water Resources Control…INVSW-0292137 04/17/2024 INV SW-0292137 Annual Perm…32-510-53250-0000-1 704.00 Vendor S.W.R.C.B - State Water Resources Control Board Total: 704.00 Vendor: Stinson Stationers, - Stinson Stationers, Inc.

Stinson Stationers, Inc. Inv. 280993-0 04/23/2024 Inv. 280993-0 Paper Towels 01-150-57200-0000-1 126.79 Stinson Stationers, Inc. Inv. 281133-1 04/23/2024 Inv. 281133-1 Office Supplies 01-150-57200-0000-1 15.39 Vendor Stinson Stationers, - Stinson Stationers, Inc. Total: 142.18 Vendor: Bakersfield Cal. - The Bakersfield Californian
The Bakersfield Californian INV0324109839 04/17/2024 INV 0324109839 Legal Notice 25-000-52960-8280-1 662.92 Vendor Bakersfield Cal. - The Bakersfield Californian Total: 662.92 Vendor: Torpedo - Torpedo Pest Control
Torpedo Pest Control Inv. 1813 04/22/2024 Inv. 1813 Wasp Control - One … 01-155-56400-0000-1 160.00 Vendor Torpedo - Torpedo Pest Control Total: 160.00
Vendor: ultrex management - Ultrex Management Services LLC Ultrex Management Services L…INV4051533 04/17/2024 Inv 4051533 CN29305-01 (Squ…01-150-52200-0000-1 88.52 Ultrex Management Services L…Inv. 4052314 04/23/2024 Inv. 4052314 CN33785-01 (C… 01-130-52200-0000-1 265.55 Vendor ultrex management - Ultrex Management Services LLC Total: 354.07

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 10 of 14
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: USA Waste of Califor - USA Waste of California, Inc.

USA Waste of California, Inc. Waste Management March 2… 04/23/2024 Waste Management March 2… 01-100-41300-0000-1 -1,154.13 USA Waste of California, Inc. Waste Management March 2… 04/23/2024 Waste Management March 2… 30-500-57700-0000-1 -4,075.16 USA Waste of California, Inc. Waste Management March 2… 04/23/2024 Waste Management March 2… 30-500-57700-0000-1 -187.29 USA Waste of California, Inc. Waste Management March 2… 04/23/2024 Waste Management March 2… 31-505-52400-0000-1 81,503.22 USA Waste of California, Inc. Waste Management March 2… 04/23/2024 Waste Management March 2… 31-505-52400-0000-1 1,872.94 USA Waste of California, Inc. Waste Management March 2… 04/23/2024 Waste Management March 2… 31-505-52500-0000-1 11,541.36 Vendor USA Waste of Califor - USA Waste of California, Inc. Total: 89,500.94 Vendor: Verizon - Police Dep - Verizon - Police Dep
Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…01-105-57800-0000-1 214.45 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…01-115-57800-0000-1 12.57 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…01-140-57800-0000-1 25.13 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…01-160-57800-0000-1 8.38 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…01-165-57800-0000-1 8.38 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…30-500-57800-0000-1 12.57 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…31-505-57800-0000-1 12.57 Verizon - Police Dep INV 9961535374 04/23/2024 INV 9961535374 Mar 24 Police…32-510-57800-0000-1 4.18 Vendor Verizon - Police Dep - Verizon - Police Dep Total: 298.23 Vendor: waterworkforce - WaterWorkforce Inc
WaterWorkforce Inc INV1128 04/17/2024 INV 1128 State Compliance- … 30-500-56000-7820-1 5,730.00 WaterWorkforce Inc INV1128 04/17/2024 INV 1128 State Compliance- … 32-510-56000-0000-1 5,730.00 Vendor waterworkforce - WaterWorkforce Inc Total: 11,460.00 Vendor: WestAir - WestAir Gases & Equipment, Inc.

WestAir Gases & Equipment, I…INV0026455 04/17/2024 INC 0080581257 Acetyene A… 30-500-53800-0000-1 96.48 Vendor WestAir - WestAir Gases & Equipment, Inc. Total: 96.48 Vendor: WILLDAN - WILLDAN
WILLDAN INV 010-57257 04/23/2024 INV 010-57257 Water/Waste… 30-500-56000-7820-1 529.14 WILLDAN INV 010-57257 04/23/2024 INV 010-57257 Water/Waste… 31-505-56000-0000-1 530.72 WILLDAN INV 010-57257 04/23/2024 INV 010-57257 Water/Waste… 32-510-56000-0000-1 529.14 Vendor WILLDAN - WILLDAN Total: 1,589.00
Grand Total: 426,577.25

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Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 11 of 14
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 184,673.11
20 - LIGHTING & LANDSCAPING-DISTRICT 1 4,380.05
25 - CAPITAL IMPROVEMENTS PROJECTS 61,498.30
30 - SEWER 25,797.30
31 - REFUSE/RECYCLING 98,454.27
32 - WATER 49,402.42
34 - PUBLIC TRANSPORTATION 2,371.80
Grand Total: 426,577.25
Account Summary
Account Number Account Name Payment Amount
01-100-41300-0000-1 Franchise Fees -1,154.13
01-105-54000-0000-1 Fuel 6.84
01-105-55600-0000-1 Postage 19.72
01-105-57800-0000-1 Telephone & Communic… 236.79
01-110-54000-0000-1 Fuel 34.99
01-110-55600-0000-1 Postage 19.72
01-110-57200-0000-1 Supplies - Office 74.90
01-110-57800-0000-1 Telephone & Communic… 28.96
01-111-54000-0000-1 Fuel 6.84
01-115-54000-0000-1 Fuel 6.84
01-115-55600-0000-1 Postage 19.72
01-115-57800-0000-1 Telephone & Communic… 62.88
01-130-52200-0000-1 Contract Services 830.02
01-130-54800-0000-1 Maintenance Agreements 1,190.00
01-130-55600-0000-1 Postage 19.72
01-130-56000-0000-1 Professional Services - O… 1,000.00 01-140-54000-0000-1 Fuel 10.45
01-140-55600-0000-1 Postage 19.72
01-140-56000-0000-1 Professional Services - O… 6,445.00 01-140-56000-8150-1 Professional Services - T… 3,962.00 01-140-56000-8472-1 Professional Services - In… 10,510.05 01-140-56000-8477-1 Professional Services - P… 1,330.00 01-140-57800-0000-1 Telephone & Communic… 36.30
01-150-52000-0000-1 Conferences/Meetings/T… 500.00
01-150-52200-0000-1 Contract Services 243.58
01-150-52940-2412-1 Vehicles (Capital) - CHP … 71,365.97 01-150-54000-0000-1 Fuel 2,623.59
01-150-55600-0000-1 Postage 19.72
01-150-56000-0000-1 Professional Services - O… 1,096.40 01-150-56600-0000-1 Repairs & Maintenance -… 163.41
01-150-57200-0000-1 Supplies - Office 240.38
01-150-57400-0000-1 Supplies - Operating 43.29
01-150-57800-0000-1 Telephone & Communic… 270.05
01-155-51150-0000-1 Dog Clinic 78.88
01-155-51800-0000-1 Clothing Allowance 1,919.86
01-155-53200-0000-1 Dues & Subscriptions 100.00
01-155-54000-0000-1 Fuel 104.98
01-155-55600-0000-1 Postage 19.72
01-155-56400-0000-1 Repairs & Maint - Build &… 160.00
01-155-57800-0000-1 Telephone & Communic… 11.17
01-160-41500-0000-1 Building Permits 1,563.76
01-160-54000-0000-1 Fuel 34.99
01-160-55600-0000-1 Postage 19.72
01-160-56000-0000-1 Professional Services 1,000.00
01-160-57800-0000-1 Telephone & Communic… 19.55
01-165-54000-0000-1 Fuel 52.28

Page 23 of 204 ends

Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 12 of 14
Account Summary
Account Number Account Name Payment Amount
01-165-55600-0000-1 Postage 19.72
01-165-56000-0000-1 Professional Services-Ot… 1,607.25
01-165-57800-0000-1 Telephone & Communic… 75.41
01-175-54000-0000-1 Fuel 3.62
01-175-55600-0000-1 Postage 19.72
01-175-57800-0000-1 Telephone & Communic… 11.17
01-180-53250-0000-1 Permits & Certificates 1,090.00
01-180-54000-0000-1 Fuel 419.50
01-180-56000-0000-1 Professional Services - O… 270.02
01-180-56410-0000-1 Repairs & Maintenance … 270.00
01-180-56440-0000-1 Repairs & Maintenance-… 6,200.00
01-180-56600-0000-1 Repairs/Maintenance - … 139.79
01-180-56800-0000-1 Safety Equipment 93.05
01-180-57400-0000-1 Supplies - Operating 3,430.66
01-180-58000-0000-1 Utilities 1,190.54
01-180-58050-0000-1 Utilities Other 103.19
01-180-58100-0000-1 Street Lighting 2,885.85
01-185-58000-0000-1 Utilities 1,234.52
01-190-52200-0000-1 Contract Services 680.00
01-190-56400-0000-1 Repairs & Maint - Build &… 38.35
01-190-58000-0000-1 Utilities 3,006.24
01-20800-0000-1 Pension Payable 20,712.27
01-22050-0000-1 Federal Withholding Pay… 8,792.40
01-22100-0000-1 FICA Payable 13,687.14
01-22150-0000-1 Medicare Payable 3,201.00
01-22200-0000-1 State Withholding Payab… 5,157.33
01-22250-0000-1 SUTA Payable 201.55
01-22275-0000-1 ETT Payable 4.30
01-22600-0000-1 Health FSA 58.37
01-22700-0000-1 Disablity LTD 175.10
01-22800-0000-1 Accident 19.34
01-22900-0000-1 Life 92.68
01-22950-0000-1 Cancer-American Fidelity 14.40
01-24000-0000-1 Deposits 700.00
01-24600-8207-1 Deferred Revenue - McF… 2,700.00
20-200-54000-0000-1 Fuel 139.97
20-200-58100-0000-1 Street Lighting 3,216.11
20-20800-0000-1 Pension Payable 374.79
20-22050-0000-1 Federal Withholding Pay… 92.28
20-22100-0000-1 FICA Payable 351.82
20-22150-0000-1 Medicare Payable 82.30
20-22200-0000-1 State Withholding Payab… 58.00
20-22250-0000-1 SUTA Payable 63.43
20-22275-0000-1 ETT Payable 1.35
25-000-52910-0000-1 Buildings & Improvemen… 14,950.00
25-000-52960-2401-1 Street & Roads (Capital) 8,869.09
25-000-52960-2402-1 Street & Roads (Capital) 7,309.32
25-000-52960-2404-1 Street & Roads (Capital) 7,064.09
25-000-52960-8280-1 HSIP Cycle 10 3,532.92
25-000-52960-8290-1 RSTP/HIP West Side - Har… 19,772.88 30-20800-0000-1 Pension Payable 2,384.02
30-22050-0000-1 Federal Withholding Pay… 1,044.73
30-22100-0000-1 FICA Payable 2,598.02
30-22150-0000-1 Medicare Payable 607.58
30-22200-0000-1 State Withholding Payab… 874.93
30-22600-0000-1 Health FSA 39.15
30-22700-0000-1 Disablity LTD 43.50
30-22800-0000-1 Accident 27.45

Page 24 of 204 ends

Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 13 of 14
Account Summary
Account Number Account Name Payment Amount
30-22900-0000-1 Life 44.10
30-22950-0000-1 Cancer- American Fidelity 2.61
30-500-52200-0000-1 Contract Services 400.53
30-500-53800-0000-1 Equipment Rental 96.48
30-500-54000-0000-1 Fuel 262.25
30-500-55600-0000-1 Postage 19.72
30-500-56000-0000-1 Professional Services - O… 1,000.00 30-500-56000-7820-1 Profressional Services - … 14,296.27 30-500-56400-0000-1 Repairs & Maint - Build &… 617.45
30-500-56410-0000-1 Repairs & Maintenance … 3,654.93
30-500-56430-0000-1 Repairs & Maintenance -… 139.59
30-500-56600-0000-1 Repairs & Maintenance -… 86.09
30-500-57200-0000-1 Supplies - Office 307.46
30-500-57400-0000-1 Supplies - Operating 161.95
30-500-57700-0000-1 Franchise Fee -4,262.45
30-500-57800-0000-1 Telephone & Communic… 374.81
30-500-58000-0000-1 Utilities 526.13
30-500-58200-0000-1 Water/Soil/Other Analys… 450.00
31-20800-0000-1 Pension Payable 1,089.25
31-22050-0000-1 Federal Withholding Pay… 358.44
31-22100-0000-1 FICA Payable 910.78
31-22150-0000-1 Medicare Payable 213.02
31-22200-0000-1 State Withholding Payab… 333.95
31-22600-0000-1 Health FSA 13.05
31-22700-0000-1 Disablity LTD 19.46
31-22900-0000-1 Life 16.41
31-22950-0000-1 Cancer-American Fidelity 2.61
31-505-52400-0000-1 Contract Services - Refus… 83,376.16 31-505-52500-0000-1 Contract Services - Recyc… 11,541.36 31-505-55600-0000-1 Postage 19.72
31-505-56000-0000-1 Professional Services - O… 530.72
31-505-57800-0000-1 Telephone & Communic… 29.34
32-20800-0000-1 Pension Payable 2,684.16
32-22050-0000-1 Federal Withholding Pay… 1,155.51
32-22100-0000-1 FICA Payable 2,723.88
32-22150-0000-1 Medicare Payable 636.94
32-22200-0000-1 State Withholding Payab… 822.24
32-22250-0000-1 SUTA Payable 125.15
32-22275-0000-1 ETT Payable 2.66
32-22600-0000-1 Health FSA 39.10
32-22700-0000-1 Disablity LTD 22.13
32-22900-0000-1 Life 17.31
32-22950-0000-1 Cancer-American Fidelity 2.62
32-510-53250-0000-1 Permits & Certificates 704.00
32-510-54000-0000-1 Fuel 104.98
32-510-55600-0000-1 Postage 19.75
32-510-56000-0000-1 Professional Services - O… 23,933.98 32-510-56410-0000-1 Repairs & Maintenance- … 327.83
32-510-56600-0000-1 Repairs & Maintenance -… 211.85
32-510-57200-0000-1 Supplies - Office 22.95
32-510-57400-0000-1 Supplies - Operating 909.40
32-510-57800-0000-1 Telephone & Communic… 142.66
32-510-58000-0000-1 Utilities 14,793.32
34-20800-0000-1 Pension Payable 300.69
34-22050-0000-1 Federal Withholding Pay… 87.78
34-22100-0000-1 FICA Payable 194.04
34-22150-0000-1 Medicare Payable 45.38
34-22200-0000-1 State Withholding Payab… 37.58

Page 25 of 204 ends

Expense Approval Report Payment Dates: 4/13/2024 - 4/26/2024 5/1/2024 5:23:01 PM Page 14 of 14
Account Summary
Account Number Account Name Payment Amount
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 209.95
34-520-56600-0000-1 Repairs & Maintenance -… 1,344.50
34-520-57200-0000-1 Supplies - Office 22.95
Grand Total: 426,577.25
Project Account Summary
Project Account Key Payment Amount
**None** 426,577.25
Grand Total: 426,577.25

Page 26 of 204 ends

Total: 168.07 4850.24
5/1/2024 4:58:33 PM Page 1 of 13
Hourly ‐ Reg ‐ Hourly ‐ Regular 2 4.83 136.88
Live Scan ‐ Live Scan 2 0 27.7
OT ‐ Overtime 2 3.24 123.56
Sick ‐ Sick Pay 1 5 141.7Vacation ‐ Vacation Pay 1 4 113.36 Total: 192 8392.32
Nun100 Bilingual ‐ Bilingual 2 0 27.7
Comp Time Taken ‐ Compensato 1 4 113.36
Hourly ‐ Hourly 2 147 4165.98
Marathon ‐ Marathon 1 8 244.11
Salary ‐ Salary 1 80 2441.13
Total: 160 4909.96
MCC100 Cash Out ‐ VAC ‐ Cash Out ‐ Vaca 1 32 1353.85
Salary ‐ Salary 2 160 7038.47
105 ‐ City Council Total: 0 1000
Department: 110 ‐ City Administration
Employee Number Pay Code # of Payments Units Pay Amount ALV100 Bilingual ‐ Bilingual 2 0 27.7
Hourly ‐ Hourly 1 72 2197.02
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
4/1/2024 ‐ 4/30/2024
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

Page 27 of 204 ends

Total: 57.07 1055.49
5/1/2024 4:58:33 PM Page 2 of 13
Hourly ‐ Reg ‐ Hourly ‐ Regular 2 0.19 4.53
OT ‐ Overtime 1 0 16.66
Sick ‐ Sick Pay 1 9 214.56
Total: 160.19 3980.2
VAC110 Hourly ‐ Temp ‐ Hourly Tempora 1 52.08 922.86
OT ‐ Overtime 1 4.99 132.63
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 0.17 4.82
OT ‐ Overtime 1 0.74 31.46
Sick ‐ Sick Pay 1 4.08 115.63
Total: 160.67 4591.58
TOR100 Comp Time Taken ‐ Compensato 3 20.26 498.8
Hourly ‐ Hourly 3 130.74 3245.65
OT ‐ Overtime 2 5.42 267.16
Vacation ‐ Vacation Pay 1 27 887.22
Total: 171.51 5771.04
GON600 Bilingual ‐ Bilingual 2 0 27.7
Hourly ‐ Hourly 2 155.68 4411.97
ESP100 Bachelor's Degree ‐ Bachelor's D 2 0 18.46
Bilingual ‐ Bilingual 2 0 27.7Hourly ‐ Hourly 2 133 4370.38 Hourly ‐ Reg ‐ Hourly ‐ Regular 1 6.09 200.12
OT ‐ Overtime 2 5.74 157.38
Sick ‐ Sick Pay 1 3 55.86
Total: 166.24 3076.45
AYO110 Vacation ‐ Vacation Pay 1 18 335.16
Total: 18 335.16
ARC100 Salary ‐ Salary 2 160 7070.92
Total: 160 7070.92
ARR100 Hourly ‐ Hourly 2 157 2853.9
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 0.5 9.31
Sick ‐ Sick Pay 1 20 1778.85
Total: 160 14230.77
110 ‐ City Administration Total: 680.07 32383.29
Department: 115 ‐ Finance & Accounting
Employee Number Pay Code # of Payments Units Pay Amount Payroll Set: City‐City of McFarland
VIR100 Hourly ‐ Hourly 1 60 5336.54
Salary ‐ Salary 1 80 7115.38

Page 28 of 204 ends

SRO‐OT ‐ School Resource Office 1 2 91.56
Vacation ‐ Vacation Pay 1 4 122.08
Total: 220 7600.22
5/1/2024 4:58:33 PM Page 3 of 13
CAZ100-151 Bilingual ‐ Bilingual 2 0 92.3
Hourly ‐ Hourly 3 164 5005.28
OT ‐ Overtime 2 44 2014.32
PD ‐ Court Appear ‐ PD ‐ Court A 1 6 274.68
ALW100-145 Hourly ‐ Hourly 2 56 1795.36
Intermediate POST ‐ Intermediat 2 0 46.16
Sick ‐ Sick Pay 2 55.24 1770.99
Total: 111.24 3612.51
ALB100-142 Hourly ‐ Hourly 3 168 5386.08
Marathon ‐ Marathon 1 5 240.45
OT ‐ Overtime 2 32.42 1559.08
Total: 205.42 7185.61
Vacation ‐ Vacation Pay 1 24 1211.54
Total: 160 8076.92
140 ‐ Planning Total: 320 14852.68
Department: 150 ‐ Police
Employee Number Pay Code # of Payments Units Pay Amount Notary ‐ Notary 2 0 27.7Sick ‐ Sick Pay 1 34.17 1437.19 Vacation ‐ Vacation Pay 1 9 378.54
Total: 160 6775.76
SALD100 Hourly ‐ Hourly 1 56 2826.92
Salary ‐ Salary 1 80 4038.46
115 ‐ Finance & Accounting Total: 1014.04 29201.35
Department: 140 ‐ Planning
Employee Number Pay Code # of Payments Units Pay Amount DEL100 Bachelor's Degree ‐ Bachelor's D 2 0 18.46
Hourly ‐ Hourly 2 116.83 4913.87
Hourly ‐ Hourly 3 108.91 2926.4
OT ‐ Overtime 2 0.08 5.09
Sick ‐ Sick Pay 3 ‐4.51 ‐82.89
Vacation ‐ Vacation Pay 2 15.88 433.41
Total: 120.36 3320.51
Payroll Set: City‐City of McFarland
VEL100 Bilingual ‐ Bilingual 2 0 27.7
Holiday ‐ Holiday Pay 1 0 10.8

Page 29 of 204 ends

Total: 160 9230.76
5/1/2024 4:58:33 PM Page 4 of 13
Total: 241 5373.83
KNO100 Hourly ‐ Hourly 1 72 4153.84
Salary ‐ Salary 2 80 4615.38
Vacation ‐ Vacation Pay 1 8 461.54
Total: 197 7484.99
HAS100-143 Cash Out ‐ VAC ‐ Cash Out ‐ Vaca 1 40 822
Hourly ‐ Hourly 3 160 3288
OT ‐ Overtime 2 41 1263.83
HAN100-112 Hourly ‐ Hourly 3 144 5096.16
OT ‐ Overtime 2 24 1274.04
PD ‐ Court Appear ‐ PD ‐ Court A 1 5 265.43
Sick ‐ Sick Pay 1 24 849.36Hourly ‐ Hourly 3 156 6402.24 Marathon ‐ Marathon 1 00
PD ‐ Court Appear ‐ PD ‐ Court A 1 3 184.68
Personal ‐ Personal Day 1 12 492.48
Total: 204 7148.64
Sick ‐ Sick Pay 2 24 544.56
Total: 116 2724.34
GAR100-150 Advanced POST ‐ Advanced POS 2 0 69.24
Comp Time Earned ‐ Compensat 2 33 0Sick ‐ Sick Pay 1 12 424.68SRO‐OT ‐ School Resource Office 2 25 1327.13 Total: 220 8752.11
GAR100-114 Bilingual ‐ Bilingual 2 0 92.3
Hourly ‐ Hourly 2 92 2087.48
GAL100-149 Hourly ‐ Hourly 3 156 5520.84
Intermediate POST ‐ Intermediat 2 0 46.16
Marathon ‐ Marathon 1 3 159.26
OT ‐ Overtime 2 24 1274.04
Marathon ‐ Marathon 1 2 91.56
OT ‐ Overtime 2 28.17 1289.62
PD ‐ Court Appear ‐ PD ‐ Court A 1 5 228.9
SRO‐OT ‐ School Resource Office 2 19 869.82
Total: 260.17 7607.26
PD ‐ Court Appear ‐ PD ‐ Court A 1 5 292.95
Total: 211.25 9096.1
EST150 Comp Time Earned ‐ Compensat 1 38 0
Hourly ‐ Hourly 3 168 5127.36
Payroll Set: City‐City of McFarland
DEW100-147 Hourly ‐ Hourly 3 168 6562.08
OT ‐ Overtime 2 38.25 2241.07

Page 30 of 204 ends

OT ‐ Overtime 2 19.25 948.83
Sick ‐ Sick Pay 2 10.5 345.03
Total: 179.25 6206.43
5/1/2024 4:58:33 PM Page 5 of 13
Hourly ‐ Hourly 3 120 4687.2
OT ‐ Overtime 2 43 2519.37
Sick ‐ Sick Pay 1 48 1874.88
Total: 211 9196.85
TAF200 Comp Time Taken ‐ Compensato 1 2 65.72
Hourly ‐ Hourly 3 147.5 4846.85
Sick ‐ Sick Pay 1 11.05 391.06Vacation ‐ Vacation Pay 1 9.2 325.59 Total: 128.25 4538.77
SHA-100-152 Advanced POST ‐ Advanced POS 2 0 69.24
Bachelor's Degree ‐ Bachelor's D 2 0 46.16SRO Personal Day ‐ School Reso 1 8 283.12SRO Sick ‐ School Resource Offic 1 8 283.12SRO Vacation ‐ School Resource 1 26 920.14 Total: 160 5662.4
RIV100-120 Admin Leave ‐ Admin Leave 1 48 1698.72
Hourly ‐ Hourly 3 60 2123.4
Salary ‐ Salary 3 160 7070.92
Total: 160 7186.32
PES100-152 Hourly ‐ Hourly 2 80 2831.2
SRO ‐ School Resource Officer 1 38 1344.82
Total: 242 8918.28
NIN100 Hourly ‐ Hourly 2 130 3099.2
Total: 130 3099.2
OLM100 Bachelor's Degree ‐ Bachelor's D 2 0 46.16
Intermediate POST ‐ Intermediat 2 0 69.24
Total: 173.5 5223.74
MUL100 Comp Time Earned ‐ Compensat 1 18 0
Hourly ‐ Hourly 3 168 5945.52
OT ‐ Overtime 2 56 2972.76
Hourly ‐ Hourly 3 117.75 3098
OT ‐ Overtime 2 13.5 532.78
Sick ‐ Sick Pay 1 25.25 664.33Standby ‐ Standby 2 0 342.9 Vacation ‐ Vacation Pay 1 17 447.27
Payroll Set: City‐City of McFarland
LOP125 Bachelor's Degree ‐ Bachelor's D 2 0 46.16
Bilingual ‐ Bilingual 2 0 92.3

Page 31 of 204 ends

160 ‐ Building Inspection Total: 162 4733.52
5/1/2024 4:58:33 PM Page 6 of 13
PER200 Hourly ‐ Hourly 2 156.49 4544.47
OT ‐ Overtime 1 2 87.12
Sick ‐ Sick Pay 1 3.51 101.93
Total: 162 4733.52
Standby ‐ Standby 2 0 185.74
Vacation ‐ Vacation Pay 2 13 219.31
Total: 170.5 2884.94
155 ‐ Animal Control Total: 368.5 7139.8
Department: 160 ‐ Building Inspection
Employee Number Pay Code # of Payments Units Pay Amount Total: 198 4254.86
RIV200 Comp Time Earned ‐ Compensat 2 10.5 0
Hourly ‐ Hourly 2 138 2328.06
Sick ‐ Sick Pay 1 9 151.83
MUN100 Hourly ‐ Hourly 2 151 2811.62
OT ‐ Overtime 2 38 1061.34
Sick ‐ Sick Pay 1 9 167.58Standby ‐ Standby 2 0 214.32
Total: 188 7044.14
WIL100-150 Hourly ‐ Hourly 2 85.66 12849
Total: 85.66 12849
150 ‐ Police Total: 4158.49 153669.02
Department: 155 ‐ Animal Control
Employee Number Pay Code # of Payments Units Pay Amount Total: 199.5 4890.83
WEIS100 Hourly ‐ Hourly 2 168 5945.52
K‐9 Officer ‐ K‐9 Officer 2 0 36.92OT ‐ Overtime 2 20 1061.7 VEL200 Bilingual ‐ Bilingual 2 0 92.3
Hourly ‐ Hourly 3 148 3221.8
OT ‐ Overtime 2 39.5 1304.45
Sick ‐ Sick Pay 1 12 272.28
Payroll Set: City‐City of McFarland
VAR100 Hourly ‐ Hourly 3 155.25 3036.69
Total: 155.25 3036.69

Page 32 of 204 ends

Sick ‐ Sick Pay 1 3 53.16
Total: 175.5 3247.19
180 ‐ Public Works Total: 835.29 24191.55
5/1/2024 4:58:33 PM Page 7 of 13
Sick ‐ Sick Pay 1 9 159.48
Total: 160 2835.2
TEL100 Hourly ‐ Hourly 2 157 2782.04
OT ‐ Overtime 1 15.5 411.99
Sick ‐ Sick Pay 1 9 255.06
Total: 175 5172.05
HER400 Salary ‐ Salary 2 160 10000
Total: 160 10000
MAR100 Comp Time Taken ‐ Compensato 1 5 88.6
Hourly ‐ Hourly 2 146 2587.12
Hourly ‐ Hourly 2 160 2907.2
OT ‐ Overtime 1 0.42 11.45
Total: 164.79 2937.11
GUE100 Hourly ‐ Hourly 2 151 4279.34
OT ‐ Overtime 1 15 637.65
175 ‐ Grants Administration Total: 214 4896.58
Department: 180 ‐ Public Works
Employee Number Pay Code # of Payments Units Pay Amount DRA100 Bachelor's Degree ‐ Bachelor's D 2 0 18.46
Comp Time Earned ‐ Compensat 2 4.37 0OT ‐ Overtime 2 0.9 27.75 Sick ‐ Sick Pay 1 5.67 116.58
Total: 161.07 3320.85
McG100 Hourly ‐ Hourly 1 52.93 1575.73
Total: 52.93 1575.73
Payroll Set: City‐City of McFarland
Department: 175 ‐ Grants Administration
Employee Number Pay Code # of Payments Units Pay Amount MAR210 Hourly ‐ Hourly 2 154.33 3173.02
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 0.17 3.5

Page 33 of 204 ends

5/1/2024 4:58:33 PM Page 8 of 13
PW Cert ‐ Grade 1 ‐ Public Work 2 0 23.08
Standby ‐ Standby 2 0 200
Vacation ‐ Vacation Pay 1 36 797.04
Total: 206 5293.14
500 ‐ Sewer Total: 753 19991.85
PW Cert ‐ Grade 1 ‐ Public Work 2 0 23.08
Sick ‐ Sick Pay 1 9 199.26Standby ‐ Standby 2 0 128.58
Total: 177 4258.63
Pop100 Hourly ‐ Hourly 2 124 2745.36
OT ‐ Overtime 2 46 1527.66
Standby ‐ Standby 1 0 71.45
Total: 162 3183.12
MED100 Hourly ‐ Hourly 2 151 3343.14
OT ‐ Overtime 2 17 564.57
Sick ‐ Sick Pay 1 5 156.4
Total: 208 7256.96
HER300 Hourly ‐ Hourly 2 160 3054.4
OT ‐ Overtime 1 2 57.27
Department: 500 ‐ Sewer
Employee Number Pay Code # of Payments Units Pay Amount CIS400 Hourly ‐ Hourly 2 155 4848.4
OT ‐ Overtime 2 48 2252.16
Total: 236.49 3504.66
Sanch100 Comp Time Earned ‐ Compensat 2 18 0
Hourly ‐ Hourly 2 160 2699.2
Total: 178 2699.2
200 ‐ Lighting & Landscaping Total: 414.49 6203.86
Cruz100 Cash Out ‐ Comp ‐ Cash Out ‐ Co 1 39.99 708.62
Comp Time Earned ‐ Compensat 2 39 0Hourly ‐ Hourly 2 156.92 2780.62 OT ‐ Overtime 2 0.58 15.42
Payroll Set: City‐City of McFarland
Department: 200 ‐ Lighting & Landscaping
Employee Number Pay Code # of Payments Units Pay Amount

Page 34 of 204 ends

5/1/2024 4:58:33 PM Page 9 of 13
Hourly ‐ Hourly 2 157 5694.39
OT ‐ Overtime 1 4.25 231.22
PW Cert ‐ Grade 3 ‐ Public Work 2 0 69.24
Total: 211.62 7418.45
510 ‐ Water Total: 1131.03 30956.31
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 0.5 10.54
OT ‐ Overtime 1 2.33 73.64
Total: 162.83 3455.38
HIG400 Cash Out ‐ Comp ‐ Cash Out ‐ Co 1 39.25 1423.6
Comp Time Earned ‐ Compensat 1 11.12 0OT ‐ Overtime 2 30.82 840 Sick ‐ Sick Pay 2 12 218.04Standby ‐ Standby 1 0 57.16
Total: 192.65 3837.61
DOM100 Comp Time Taken ‐ Compensato 1 18 379.26
Hourly ‐ Hourly 2 142 2991.94
OT ‐ Overtime 2 19.58 533.65
Standby ‐ Standby 2 0 214.32
Total: 209.84 3709.68
CORT100 Hourly ‐ Hourly 2 146.83 2667.9
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 3 54.51
CORD100 Comp Time Earned ‐ Compensat 1 27.26 0
Comp Time Taken ‐ Compensato 1 3 54.51Hourly ‐ Hourly 2 157 2852.69 Hourly ‐ Reg ‐ Hourly ‐ Regular 1 3 54.51
Hourly ‐ Hourly 2 159 4183.29
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 1 26.31
OT ‐ Overtime 2 28.59 1128.31
Standby ‐ Standby 2 0 100.03
Total: 194.09 5464.25
Sick ‐ Sick Pay 1 4 176.77
Total: 160 7070.94
CAR100 Comp Time Earned ‐ Compensat 1 4.5 0
Comp Time Taken ‐ Compensato 1 1 26.31
Payroll Set: City‐City of McFarland
Department: 510 ‐ Water
Employee Number Pay Code # of Payments Units Pay Amount CABR100 Hourly ‐ Hourly 1 76 3358.7
Salary ‐ Salary 1 80 3535.47

Page 35 of 204 ends

5/1/2024 4:58:33 PM Page 10 of 13
Sick ‐ Sick Pay 2 12.05 235.7Vacation ‐ Vacation Pay 1 9 176.04 Total: 160.13 3132.14
520 ‐ Public Transit Total: 160.13 3132.14
Report Total: 10211.04 332351.95
Payroll Set: City‐City of McFarland
Department: 520 ‐ Public Transit
Employee Number Pay Code # of Payments Units Pay Amount MOR100 Hourly ‐ Hourly 2 138.95 2717.86
Hourly ‐ Reg ‐ Hourly ‐ Regular 1 0.13 2.54

Page 36 of 204 ends

Page 11 of 13 ends

30-500-50200-0000-1 Overtime 118.69 4602.8
5/1/2024 4:58:33 PM
20-200-50100-0000-1 Salaries/Permanent Employees 361.71 6324.47 20-200-50200-0000-1 Overtime 1.03 34.55
20 ‐ LIGHTING & LANDSCAPING‐DISTRICT 1 Total: 362.74 6359.02 30-500-50100-0000-1 Salaries ‐ Permanent Employees 1243.67 38007.56 30-500-50150-0000-1 Wages ‐ Temporary Employees 17.19 304.54 01-180-50200-0000-1 Overtime 30.09 1031.6601-180-50350-0000-1 Stipends 0 1.8401-190-50100-0000-1 Salaries ‐ Permanent Employees 160.5 3381.74 01-190-50200-0000-1 Overtime 2.33 73.64
01 ‐ GENERAL FUND Total: 6295.27 220070.63
01-160-50200-0000-1 Overtime 1 43.56
01-165-50100-0000-1 Salaries ‐ Permanent Employees 154.83 4639.66 01-165-50200-0000-1 Overtime 0.73 31.8
01-175-50100-0000-1 Salaries ‐ Permanent Employees 52.93 1575.73 01-180-50100-0000-1 Salaries ‐ Permanent Employees 555.2 13773.6701-150-50350-0000-1 Stipends 0 1187.54 01-155-50100-0000-1 Salaries ‐ Permanent Employees 320 5678.401-155-50200-0000-1 Overtime 38 1061.3401-155-50350-0000-1 Stipends 0 400.0601-160-50100-0000-1 Salaries ‐ Permanent Employees 176.44 5266.93 01-140-50100-0000-1 Salaries ‐ Permanent Employees 304.21 12530.6401-140-50200-0000-1 Overtime 0.04 1.15 01-140-50350-0000-1 Stipends 0 4801-150-50100-0000-1 Salaries ‐ Permanent Employees 3650.43 130596.58 01-150-50200-0000-1 Overtime 503.09 24282.31
01-111-50350-0000-1 Stipends 0 38.7601-112-50100-0000-1 Salaries ‐ Permanent Employees 48 2098.08 01-115-50100-0000-1 Salaries ‐ Permanent Employees 128.64 5121.2 01-115-50200-0000-1 Overtime 0.77 38.34
01-115-50350-0000-1 Stipends 0 11.101-105-50100-0000-1 Salaries ‐ Permanent Employees 0 1000 01-110-50100-0000-1 Salaries ‐ Permanent Employees 102.92 4128.67 01-110-50200-0000-1 Overtime 1.12 47.61
01-110-50350-0000-1 Stipends 0 27.7201-111-50100-0000-1 Salaries ‐ Permanent Employees 64 1952.9 City of McFarland, CA Pay Code Report
Account Summary
4/1/2024 ‐ 4/30/2024
Payroll Set: City‐City of McFarland
Account Account Description Units Pay Amount
**BENEFIT AND NON GL TRANSACTIONS** 203.75 0
‐ Total: 203.75 0

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Page 12 of 13 ends

34-520-50100-0000-1 Salaries ‐ Permanent Employees 160.13 3132.14 34 ‐ PUBLIC TRANSPORTATION Total: 160.13 3132.14
Report Total: 10211.04 332351.95
5/1/2024 4:58:33 PM
32-510-50100-0000-1 Salaries ‐ Permanent Employees 1287.46 40146.57 32-510-50150-0000-1 Wages ‐ Temporary Employees 17.7 313.78 32-510-50200-0000-1 Overtime 89.01 2937.1732-510-50350-0000-1 Stipends 0 471.15 32 ‐ WATER Total: 1394.17 43868.67
31-505-50100-0000-1 Salaries ‐ Permanent Employees 392.89 15028.28 31-505-50150-0000-1 Wages ‐ Temporary Employees 17.19 304.54 31-505-50200-0000-1 Overtime 5.35 187.8231-505-50350-0000-1 Stipends 0 14.8 31 ‐ REFUSE/RECYCLING Total: 415.43 15535.44
Payroll Set: City‐City of McFarland
Account Account Description Units Pay Amount
30-500-50350-0000-1 Stipends 0 471.15
30 ‐ SEWER Total: 1379.55 43386.05

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Vacation ‐ Vacation Pay Vacation Pay 15 194.08 5908.1
Report Total: 10211.04 332351.95
5/1/2024 4:58:33 PM Page 13 of 13
SRO Sick ‐ School ResourcSchool Resource Officer Sick Pay 1 8 283.12 SRO Vacation ‐ School ResSchool Resource Officer Vacation Pay 1 26 920.14SRO‐OT ‐ School ResourceSchool Resource Officer Overtime 5 46 2288.51Standby ‐ Standby Standby 16 0 1514.5 Salary ‐ Elected ‐ Salary ‐ ESalary ‐ Elected Officials 5 0 1000 Sick ‐ Sick Pay Sick Pay 35 383.01 12789.86
SRO ‐ School Resource OfSchool Resource Officer 1 38 1344.82 SRO Personal Day ‐ SchooSchool Resource Officer Personal Day 1 8 283.12Personal ‐ Personal Day Personal Day 1 12 492.48PW Cert ‐ Grade 1 ‐ PublicPublic Works Certification ‐ Grade 1 4 0 46.16PW Cert ‐ Grade 3 ‐ PublicPublic Works Certification ‐ Grade 3 2 0 69.24Salary ‐ Salary Salary 15 1040 52926.13 Marathon ‐ Marathon Marathon 5 18 735.38Notary ‐ Notary Notary 2 0 27.7 OT ‐ Overtime Overtime 62 714.27 30451.03PD ‐ Court Appear ‐ PD ‐ CPD ‐ Court Appearance 5 24 1246.64 Hourly ‐ Temp ‐ Hourly TeHourly Temporary Employees 1 52.08 922.86 Intermediate POST ‐ InterIntermediate POST Certificate 6 0 161.56K‐9 Officer ‐ K‐9 Officer K‐9 Officer 2 0 36.92Live Scan ‐ Live Scan Live Scan 2 0 27.7 Comp Time Taken ‐ CompCompensatory Time Taken 9 53.26 1226.56 Holiday ‐ Holiday Pay Holiday Pay 1 0 10.8
Hourly ‐ Hourly Hourly 119 7171.77 210284.22
Hourly ‐ Reg ‐ Hourly ‐ RegHourly ‐ Regular 13 19.58 507.57 Bilingual ‐ Bilingual Bilingual 18 0 507.7
Cash Out ‐ Comp ‐ Cash OCash Out ‐ Comp Time 2 79.24 2132.22 Cash Out ‐ VAC ‐ Cash OutCash Out ‐ Vacation 2 72 2175.85Comp Time Earned ‐ Com Compensatory Time Earned 15 203.75 0 Payroll Set: City‐City of McFarland
Pay Code Description # of Payments Units Pay Amount
Admin Leave ‐ Admin LeavAdmin Leave 1 48 1698.72
Advanced POST ‐ AdvanceAdvanced POST Certificate 4 0 138.48 Bachelor's Degree ‐ BacheBachelor's Degree 12 0 193.86
City of McFarland, CA Pay Code Report
Pay Code Summary
4/1/2024 ‐ 4/30/2024

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1 REGULAR CITY COUNCIL MINUTES
April 11, 2024

MCFARLAND CITY COUNCIL

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

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

OFFICIALS PRESENT
Chief of Police Knox, City Attorney Hodges, *Community Development Director Saldana, Human Resources Director McCuan, Public Works Director Hernandez, City Clerk Alvarado Officials Absent: City Manager Viramontes
*Presented on behalf of City Manager Viramontes.

INVOCATION
Councilmember Pérez

PLEDGE OF ALLEGIANCE
Councilmember Gonzalez

INTERPRETATION
Gabriela Bravo

APPROVE AGENDA AS TO FORM
Council Action: It was moved by Cano, seconded by Perez, and unanimously carried to approve the agenda as to form.

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

Chief Knox presented Zoey a pet available for adoption at our shelter.

PRESENTATIONS, INTRODUCTIONS AND AWARDS
None

PUBLIC COMMENT
Opened at 6:07 p.m. closed at 6:27 p.m. The following provided comment:

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2 1. Aaron Resendez- Kern Avenue Elementary School Construction Project groundbreaking

2. Francisco J. Puentes- Aumento en el costo del agua

3. Lupe Rodriguez- Kern Family Health Care

4. Esdras Quintana – East side of town street stripping

5. Juan G. Montes- Comentarios del agua

6. Gloria Herrera – East side of town alleyway pothole concerns

7. Norm Brown- Support/Funding for Hume Lake (FCA) Summer Camp

COUNCIL COMMENTS
Mayor Ayon addressed comments and concerns made during public comment regarding the contaminated water concerns, Browning Road Well, alleyway pothole repairs, and street stripping/ repair plan.

Councilmember Pérez informed the community of Mayor Ayon’s hard work and thanked him for his dedication to the betterment of the city.

Vice Mayor Cano agreed with Councilmember Pérez’s comments and commended Mayor Ayon for all his time and effort to improve the quality of life for everyone living in McFarland.

DEPARTMENTAL REPORTS
None

CONSENT AGENDA

1. Approval of Expense Report in the Amount of $438,613.78 from 3/16/2024 to 3/29/2024.

2. Approval of Payroll Report for the Month of March 2024 in the Amount of $326,005.80.

3. Approval of March 28, 2024 Regular Meeting Minutes.

4. APPROVAL OF RESOLUTION NO. 2024-35 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING THE WAIVER OF THE BUSINESS LICENSE FEE FOR THE MCFARLAND FESTIVAL COMMITTEE 5 DE MAYO FESTIVAL BASED ON ORDINANCE SECTION 5.04.190 OF THE MCFARLAND MUNICIPAL CODE.

5. APPROVAL OF RESOLUTION NO. 2024-36 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING THE WAIVER OF THE

BUSINESS LICENSE FEE FOR THE MCFARLAND GREATER CHAMBER OF COMMERCE FIREWORK STAND BASED ON ORDINANCE SECTION 5.04.190 OF THE MCFARLAND MUNICIPAL CODE.

6. APPROVAL OF RESOLUTION NO. 2024-37 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING THE WAIVER OF THE

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3 BUSINESS LICENSE FEE FOR THE MCFARLAND LIONS CLUB FIREWORK STAND BASED ON ORDINANCE SECTION 5.04.190 OF THE MCFARLAND MUNICIPAL CODE.

7. APPROVAL OF RESOLUTION NO. 2024-38 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA INITIATING

PROCEEDINGS FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FISCAL YEAR 2024/2025, PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE.

8. APPROVAL OF RESOLUTION NO. 2024-39 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA FOR PRELIMINARY APPROVAL OF THE ENGINEER’S REPORT REGARDING THE PROPOSED

LEVY AND COLLECTION OF ASSESSMENTS FOR THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FISCAL YEAR 2024/2025.

9. APPROVAL OF RESOLUTION NO. 2024-40 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA DECLARING ITS

INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1 FOR FISCAL YEAR 2024/2025.

10. APPROVAL OF RESOLUTION NO. 2024-0044 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING TEMPORARY USE PERMIT 2024-0001.

11. APPROVAL OF RESOLUTION NO. 2024-0045 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING TEMPORARY USE PERMIT 2024-0002.

12. APPROVAL OF RESOLUTION NO. 2024 -41 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING THE ACCEPTANCE OF

THE QUOTE FROM VERIZON FOR THE IMPLEMENTATION OF GPS TRACKING

FOR CITY VEHICLES AND AUTHORIZING THE CITY MANAGER TO ENTER INTO A TWELVE-MONTH AGREEMENT FOR GPS SERVICES.

Recommended Action: Approve the Consent Calendar
Public Comment: None
Council Action: It was moved by Cano, seconded by Perez, and unanimously carried to approve the items on the Consent Calendar as presented.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
PASSED 4-0

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4 PUBLIC HEARINGS

13. SECOND READING AND ADOPTION OF ORDINANCE NO. 009-2024 AN

ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MCFARLAND
AMENDING TITLE 2, CHAPTER 2.40 OF THE MUNICIPAL CODE RELATING TO THE PLANNING COMMISSION.

Recommended Action: TABLE
Presented By: Paul Saldaña
Public Comment: None
Council Action: It was moved by Gonzalez, seconded by Cano, and unanimously carried to table the item. Mayor Ayon called for a roll call vote.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
TABLED 4-0

ADMINISTRATIVE AGENDA

14. RECEIVE AND FILE THE CITY OF MCFARLAND AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2023.

Recommended Action: TABLE
Presented By: Paul Saldaña
Public Comment: None
Council Action: It was moved by Cano, seconded by Gonzalez, and unanimously carried to table the item to the next regular city council meeting.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
TABLED 4-0

15. APPROVAL OF RESOLUTION NO. 2024-46 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND APPROVING FUNDS FROM THE

CITY'S COMMUNITY GRANT PROGRAM TO THE COUGAR BOOSTER CLUB FOR THE SUMMER FOOTBALL CAMP AND RELATED ACTIVITIES.

Recommended Action: Approve Resolution No. 2024-46
Presented By: Paul Saldaña
Public Comment: Norm Brown
Council Action: It was moved by Mayor Ayon, seconded by Cano, and unanimously carried to approve the item as presented.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
PASSED 4-0

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5 16. APPROVAL OF RESOLUTION NO. 2024-21 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND ADOPTING THE COMMUNITY EVENT SECURITY POLICY.

Recommended Action: Approve Resolution No. 2024-21
Presented By: Chief Knox
Public Comment: None
Council Action: It was moved by Cano, seconded by Pérez, and unanimously carried to approve the item as presented.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
PASSED 4-0

17. APPROVAL OF RESOLUTION NO. 2024-43 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND ADOPTING THE UNSOLVED MAJOR CRIMES REWARD PROGRAM POLICY.

Recommended Action: Approve Resolution No. 2024-43
Presented By: Chief Knox
Public Comment: None
Council Action: It was moved by Gonzalez, seconded by Cano, and unanimously carried to approve the item as presented.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
PASSED 4-0

18. UPDATE LIST OF COUNCIL MEMBERS ON SUBCOMMITTEES AND SPECIAL DISTRICT COMMITTEES.

Recommended Action: TABLE
Presented By: Diego Viramontes
Public Comment: None
Council Action: It was moved by Gonzalez, seconded by Pérez, and unanimously carried to table the item to the next regular city council meeting.

AYES: S. Ayon, Cano, Gonzalez, Pérez
NOES: None
ABSENT: A. Ayon
TABLED 4-0

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6 REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Kern Council of Governments (KCOG)- Mayor Ayon reported. b. Kern Economic Development Corp. (KEDC)- Nothing to report. c. Kern Local Agency Formation Commission (LAFCO)- Nothing to report. d. Delano Mosquito Abatement District (DMAD)- Vice Mayor Cano reported. e. Poso Creek (IRWMP)- Councilmember Gonzalez reported. f. Quality of Life Committee- Nothing to report.
g. Public Policy and Finance Committee- Councilmember Gonzalez reported. h. Public Safety Committee- Mayor Ayon reported.

COUNCIL STATEMENTS AND REPORTS
City Council members provided updates and statements to the Community.

Mr. Ron Woods made a public comment.

CLOSED SESSION
None

ADJOURNMENT
The regular meeting was adjourned at 7:09 p.m. It was moved by Cano, second by Pérez.

X Francisca R. Alvarado
Francisca R. Alvarado
City Clerk
Signed by: 18d06fdf-0d47-4c86-8710-b56cc76404e0

Page 45 of 204 ends

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 12.

Section: PUBLIC HEARINGS
Meeting Date: May 9, 2024
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: APPROVAL OF RESOLUTION NO. 2024-57 RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, AMENDING
AND/OR APPROVING THE FINAL ENGINEER’S REPORT REGARDING THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO.1, AND THE

LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED
THERETO FOR FISCAL YEAR 2024/2025.

Staff Report: City Manager, Diego Viramontes
Open Public Hearing and Receive Public Testimony:

Close Public Hearing
Motion to Adopt Resolution No. 2024-57 RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, AMENDING
AND/OR APPROVING THE FINAL ENGINEER’S REPORT REGARDING THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO.1, AND THE

LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED
THERETO FOR FISCAL YEAR 2024/2025.

SUMMARY:

This action by the City Council orders the levy of assessments within the Landscaping and Lighting Assessment District No. 1 for fiscal year 2024/2025.

At the April 11, 2024 City Council meeting, City Council adopted Resolution Nos. 2024-38, 2024-39 & 2024-40 Initiating proceedings, approving the preliminary Engineer’s Report, and declaring its intent to levy assessments for the Landscaping and Lighting Assessment District No. 1 for fiscal year 2024/2025 and setting the date of the Public Hearing.

FINANCIAL IMPACT:

The total annual maintenance cost to the District is $163,417.65. Annual maintenance costs are funded through the assessments placed on the property tax bills.

RECOMMENDATION:

It is recommended that the City Council adopt two resolutions: (1) Amending and/or approving Final Engineer’s Report; (2) the City ordering the levy and collection of assessments within the

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Landscaping and Lighting Assessment District No.1 for Fiscal Year 2024/2025.

ATTACHMENTS:

1. FY2425 McFarland-LL-Engineer's Report PH

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RESOLUTION NO. 2024-57

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, AMENDING AND/OR APPROVING THE FINAL ENGINEER’S REPORT REGARDING THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO.1, AND THE LEVY AND

COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2024/2025.

WHEREAS, The City Council, pursuant to the provisions of Part 2 of Division 15 of the California Streets and Highways Code, did by previous Resolution order the Engineer, Willdan Financial Services, to prepare and file a report in accordance with Article 4 of Chapter 1 of Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22565, in connection with the proposed levy and collection of assessments for the Landscaping and Lighting Assessment District No.1, (hereafter referred to as the “District”) for the Fiscal Year commencing July 1, 2024 and ending June 30, 2025; and,
WHEREAS, The Engineer has prepared and filed with the City Clerk of the City of McFarland and the City Clerk has presented to the City Council such report entitled “Engineer’s Annual Levy Report, Landscaping and Lighting Assessment District No.1, Fiscal Year 2024/2025” (hereafter referred to as the “Engineer’s Report”); and,
WHEREAS, The City Council has carefully examined and reviewed the Engineer’s Report as presented, and is satisfied with the items and documents as set forth therein, and finds that the levy has been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Engineer’s Report; and, NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The above recitals are true and correct.

2. The Engineer’s Report as presented, consists of the following:
a) A Description of the District and Improvements.
b) The Annual Budget (Costs and Expenses of Services, Operations and Maintenance) c) A Description of the Method of Apportionment resulting in an Assessment Rate per Equivalent Benefit Unit (EBU) within said District for Fiscal Year 2024/2025. Said Assessment Rate for Fiscal Year 2024/2025 is not above maximum assessment rate per Equivalent Benefit Unit. The maximum assessment rate is subject to the application of an assessment range formula that includes an annual inflationary adjustment. This inflation factor is applied to the maximum assessment rate each Fiscal Year.

3. The Engineer’s Report as presented or as amended is hereby approved and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

4. The City Clerk shall certify to the passage and adoption of this Resolution and the minutes of

Page 48 of 204 ends

this meeting shall so reflect the presentation and final approval of the Engineer’s Report.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on May 9, 2024 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

Page 49 of 204 ends

City of McFarland
Landscaping and Lighting
Assessment District No. 1
2024/2025 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: April 11, 2024
Public Hearing: May 9, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

Page 50 of 204 ends

ENGINEER’S REPORT AFFIDAVIT
LANDSCAPING & LIGHTING ASSESSMENT DISTRICT NO. 1
City of McFarland,
County of Kern, State of California
This Report describes the District and the relevant zones therein including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2024/2025, as they existed at the time of the passage of the Resolution of Intention.

Reference is hereby made to the Kern County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2024.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of McFarland
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888

Page 51 of 204 ends

TABLE OF CONTENTS
I. INTRODUCTION ............................................................. 1 II. DESCRIPTION OF THE DISTRICT ................................ 1 A. Improvements Authorized by the 1972 ACT ................................................. 2 III. DESCRIPTION OF IMPROVEMENTS ............................ 3 A. Landscaping Improvements ....................................................................... 3 B. Street Lighting Improvements .................................................................... 3 IV. METHOD OF ASSESSMENT ......................................... 4 A. General ...................................................................................................... 4 B. Benefit Analysis .......................................................................................... 4 C. Assessment Methodology .......................................................................... 6 D. Assessment Range Formula ...................................................................... 7 V. DISTRICT BUDGET FOR FISCAL YEAR 2024/2025 .... 9
APPENIDX A – DISTRICT DIAGRAM ............................... 10 APPENDIX B – ASSESSMENT ROLL............................... 11

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 1 of 11 I. INTRODUCTION
The City of McFarland (hereafter referred to as the “City”) annually levies and collects special assessments to maintain the improvements within the City’s Lighting & Landscaping Assessment District No. 1 (hereafter referred to as the “District”). The formation of the District has been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the “1972 Act”) as directed by the City Council of the City of McFarland, California.

The City proposes to levy and collect annual special assessments for maintenance of the improvements within the District pursuant to the 1972 Act and in compliance with the applicable requirements of the California State Constitution Article XIIID (the” Article XIIID”).

This Engineer’s Report (hereafter referred to as the “Report”) describes the proposed assessments, maximum annual assessments, and improvements for Fiscal Year 2024/2025. Also included is a formula by which the maximum annual assessment may be adjusted annually to account for inflation.

II. DESCRIPTION OF THE DISTRICT
The District is located within the boundaries of the City and is divided into the following four zones of benefit:

Zone 1: Zone 1 is composed of Tract 6373 (original APN’s 201-080-36 and 201-110- 14), which is generally situated north of Taylor Avenue, south of Richards Drive, and east of Garzoli Avenue. This zone is to be composed entirely of single-family residential dwellings and includes lighting and landscaping improvements.

Zone 2: Zone 2 is composed of Tract 6416, a multi-family apartment complex and a commercial center located just north of the same tract. Both Tract 6416 and the apartment complex are within original APN 201-010-05. The commercial center’s original APN is 201-010-04. Zone 2 is generally situated north of Perkins Avenue, south of Elmo Highway, east of Garzoli Avenue, and west of Kendrea Street. This zone will include lighting and landscaping improvements.

Zone 3: Zone 3 is composed of Tract 6379 (original APN 201-010-38), which is generally situated north of Hail Lane, south of Elmo Highway, and east of Kendrea Street. This zone will be composed entirely of single-family residential dwellings and will only include lighting improvements.

Zone 4: Zone 4 is composed of Tract No. 6572 (original APN 201-120-03), which is generally situated in the southeast corner of Mast Avenue and Taylor Avenue. This

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 2 of 11 zone is to be made up entirely of single-family residential dwellings and includes lighting and landscaping improvements.

IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.  The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising, and the publishing, posting and mailing of notices;
 Compensation payable to the County for collection of assessments;  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
 Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "Maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
 The removal of trimmings, rubbish, debris, and other solid waste.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 3 of 11  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

III. DESCRIPTION OF IMPROVEMENTS
The purpose of the District is to ensure the ongoing maintenance, operation, and servicing of public street landscaping and street lighting improvements installed in connection with the development of parcels within the District. These improvements may include, but are not limited to, irrigation systems including water mains, sprinklers, electrical wires, conduits and timers; plant forms including trees, shrubs, ground cover and turf; and lighting facilities hereafter to be constructed or planted in and for the benefit of parcels within the District and are of a public nature.

The assessment includes the cost of electricity, water, repairs, replacement, supervision, care and other items necessary for the proper maintenance and operation thereof, and additions and improvements thereto which may hereafter be made.

A. Landscaping Improvements
The collected special assessments will be used for the maintenance of the following landscaping improvements:
 Zone 1: Approximately 8,500 square feet of landscaping improvements along Garzoli Avenue.
 Zone 2: Approximately 7,950 square feet of landscaping improvements along Garzoli Avenue and Perkins Avenue.
 Zone 3: No landscaping improvements.
 Zone 4: Approximately 19,500 square feet of landscaping improvements along Taylor Avenue.

B. Street Lighting Improvements
All four zones will include lighting improvements along streets immediately within or adjacent to the Zones.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 4 of 11 IV. METHOD OF ASSESSMENT
A. General
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in each Zone of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

In addition, pursuant to Article XIIID Section 4 (with some exceptions) a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel, only special benefits are assessable, the District must separate the general benefits from the special benefits and property owners must approve any increased or new assessment. Therefore, in compliance with the new assessment requirements, only assessments that are identified as either “Exempt Assessments” or “Special Benefit Assessments” are assessed. The costs of any improvements considered to be “General Benefit” have been eliminated from the District assessments, and a property owner protest balloting was held. The balloting results showed majority support for the District assessments and improvements.

B. Benefit Analysis
Each of the proposed improvements, the associated costs and assessments have been carefully reviewed by the City and have been identified and allocated based on benefit, pursuant to the provisions of the 1972 Act and Article XIIID of the California Constitution. Each improvement and the associated costs have been identified as either “general benefits” (not assessed) or “special benefits”. Although some existing assessments within the District qualified as exempt assessments pursuant to Article XIIID, Section 5 of the Constitution and did not require a ballot proceeding under the provisions of Section 4, the improvements associated with these assessments are considered a special benefit to the assessed properties and are in compliance with the substantive requirements of Article XIIID Section 4. The maximum assessment rates shown in this Report are consistent with the provisions of Article XIIID and any new or increased assessments shall be subject to the provisions of Section 4 therein.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 5 of 11 Special Benefits
The method of apportionment (method of assessment) is based on the premise that each of the assessed parcels within the District and Zones receives benefit from the improvements maintained and financed by District assessments. Specifically, the assessments associated with each Zone are for the maintenance of local street lighting and landscaped improvements installed as part of the original development of the parcels within the Zones or were later installed for the benefit of those properties.

The desirability and security of properties within each Zone is enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.

The landscape improvements provided by the District may include landscaped medians, parkways, entryways, slopes and appurtenant facilities. Street lighting improvements may include energy costs and necessary maintenance to the facilities related thereto. The annual assessments outlined in this Report are proposed to cover the estimated costs to provide necessary service, operation, administration and maintenance required each year to keep these improvements in a healthy, vigorous and satisfactory condition.

The special benefits associated with the local landscaping improvements are specifically:
 Enhanced desirability of properties through association with the improvements.  Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, and dust and debris control.
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.  Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.
 Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation, and attenuating noise.

The special benefits of street lighting are the convenience, safety and security of property, improvements, and goods. Specifically:
 Enhanced deterrence of crime and the aid to police protection.  Increased nighttime safety on roads and highways.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 6 of 11  Improved ability of pedestrians and motorists to see.  Improved ingress and egress to property.
 Reduced vandalism and other criminal acts and damage to improvements or property.
 Improved traffic circulation and reduced nighttime accidents and personal property loss.
 Increased promotion of business during nighttime hours in the case of commercial properties.

The preceding special benefits contribute to the specific enhancement and desirability of each of the assessed parcels.

C. Assessment Methodology
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among assessable parcels in proportion to the estimated benefits to be received by each such parcel from the improvements. The apportionment of costs used for each Zone should reflect the composition of the parcels and the improvements and services provided, based on each parcel’s estimated special benefit.

Equivalent Benefit Units:

In order to equitably apportion the cost of the improvements to each parcel, it is necessary to establish a correlation between the different properties and types of properties that benefit from those improvements. The Equivalent Benefit Unit (“EBU”) method of apportioning benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of each parcel’s land use type, size and development status.

An Equivalent Benefit Unit (EBU) basis was used to allocate the proposed assessments among the parcels within the District. Single-Family Residential properties were determined to be 1.0 (one) EBU per unit. Commercial properties and Multi-Family residential parcels will be assessed at the rate of 4.0 (four) EBU’s per gross acre, which is also the overall average single-family residential lot count per acre for tracts within the Assessment District. The future public park parcels located within Zone 1 and Zone 2 are exempt from assessment.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 7 of 11 The following table lists the EBU values for developments within the District:

Development Type EBU Value Multiplier
Single Family Residential 1.0 Unit
Multi-Family 4.0 Gross Acre
Commercial 4.0 Gross Acre
Within each zone, the following formula is used to calculate each parcel’s EBU (proportional benefit):

Development Type EBU Value x Acreage or Dwelling Units per Parcel = Parcel EBU
The assessment amount per EBU for each zone was established by taking the total cost of maintenance for improvements for each zone and dividing that amount by the total number of EBU’s within each zone. This assessment per EBU was then multiplied by each parcel’s individual EBU to determine that parcel’s proportionate assessment obligation for the improvements within the zone. The following formulas summarize the calculation:

Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Assessment
Note: Parcels will not be assessed until street lighting and landscaping improvements in their area have been installed and have been accepted for maintenance by the City.

D. Assessment Range Formula
Any new or increased assessments require certain noticing and meeting requirements by law. The Brown Act defines the terms “new or increased assessment” to exclude certain conditions. These certain conditions include “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed”. This definition was later confirmed by Senate Bill 919 (the legislation implementing Proposition 218).

An assessment range formula for the District assessments has been confirmed through property owner ballot proceedings in compliance with Article XIIID, except those existing assessments within the District which qualified as exempt assessments pursuant to Article XIIID, Section 5 of the Constitution and did not require a ballot proceeding under the provisions of Section 4. The assessment range formula shall be applied to the future assessments within the District. The following describes this assessment range formula:

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 8 of 11 Wherein, if the proposed assessment (levy per unit or rate) is less than or equal to the prior year’s maximum assessment plus the adjustments described in the following, then the proposed assessment is not considered an increased assessment. The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to the assessment amounts without requiring costly noticing and mailing procedures, which would be added to the District costs and assessments.

The Maximum Annual Assessment per Equivalent Dwelling Unit for each zone has been increased by the change in the Los Angeles-Long Beach-Anaheim County/All Urban Consumers Consumer Price Index (CPI) from January of the previous calendar year to January of the current calendar year as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Maximum Assessment is defined as the initial Assessment (approved by property owners within the District) adjusted annually by the CPI. If the proposed annual assessment for a given Fiscal Year is less than or equal to the calculated Maximum Assessment, then the proposed annual assessment is not considered an increased assessment.

For Fiscal Year 2024/2025, the increase in the CPI is 2.53% therefore the maximum assessment for Zone 1, 2, 3, 4 within the District increased by 2.53% from Fiscal Year 2023/2024.

Assessment for Fiscal Year 2024/2025
For Fiscal Year 2024/2025, the costs of improvements to be installed for each zone have been allocated to the current parcels within those zones as shown on the assessor’s parcel maps in Appendix A.

The District Assessment Budget for Fiscal Year 2024/2025 is shown on the next page.

The budget numbers are based on the estimated cost of maintenance and operation for improvements that are proposed to be completed this year. These costs are used to calculate the assessments for 2024/2025 listed in Appendix B.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 9 of 11 V. DISTRICT BUDGET FOR FISCAL YEAR 2024/2025

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 10 of 11 APPENIDX A – DISTRICT DIAGRAM
The District boundaries are on file in the Office of the City Clerk and by reference made part of this Report. These maps are in connection with the Assessment Roll in Appendix B and constitute the District Assessment Diagram for Fiscal Year 2024/2025. The boundary map for the District has been previously approved and submitted to the City in the format required by the 1972 Act.

The boundary for the District is defined as the corresponding parcels for each Zone as identified on the Kern County Assessor’s Map. The parcel identification, lines, and dimensions of each parcel within the District are those lines and dimensions shown on the Kern County Assessor’s Map for the year in which this Report was prepared and by reference are incorporated and made part of this Report.

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2024/2025 McFarland Landscaping and Lighting Assessment District No. 1 Page 11 of 11 APPENDIX B – ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Kern County Assessor's map for the year in which this Report is prepared. The land use classification for each parcel is based on the Kern County Assessor’s Roll. A listing of parcels assessed within this District, along with the proposed assessment amounts, shall be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment. Properties outside the District boundary receive no direct or special benefits from the improvements provided by the District and are not assessed.

Approval of this Report (as submitted or as modified) confirms the method of apportionment and the maximum assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for the Fiscal Year. The parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll for the Fiscal Year.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

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APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
201-010-69-00 NO SITUS AVAILABLE 2 19.68 $2,257.28 $2,257.45 201-010-71-00 NO SITUS AVAILABLE 2 33.44 3,835.56 3,835.83 201-521-01-00 755 AZURITE AV 1 1.00 273.26 273.27
201-522-01-00 754 AZURITE AV 1 1.00 273.26 273.27
201-522-02-00 755 EBELL ST 1 1.00 273.26 273.27
201-523-02-00 251 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-03-00 245 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-04-00 239 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-05-00 233 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-06-00 227 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-07-00 221 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-08-00 215 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-09-00 208 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-10-00 630 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-11-00 220 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-12-00 226 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-13-00 232 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-14-00 238 CEDAR GROVE ST 1 1.00 273.26 273.27
201-523-15-00 244 CEDAR GROVE ST 1 1.00 273.26 273.27
201-524-01-00 701 EBELL ST 1 1.00 273.26 273.27
201-524-02-00 707 EBELL ST 1 1.00 273.26 273.27
201-524-03-00 713 EBELL ST 1 1.00 273.26 273.27
201-524-04-00 719 EBELL ST 1 1.00 273.26 273.27
201-524-05-00 725 EBELL ST 1 1.00 273.26 273.27
201-524-06-00 731 EBELL ST 1 1.00 273.26 273.27
201-524-07-00 737 EBELL ST 1 1.00 273.26 273.27
201-524-08-00 743 EBELL ST 1 1.00 273.26 273.27
201-524-09-00 742 AZURITE AV 1 1.00 273.26 273.27
201-524-10-00 736 AZURITE AV 1 1.00 273.26 273.27
201-524-11-00 730 AZURTIE AV 1 1.00 273.26 273.27
201-524-12-00 724 AZURITE AV 1 1.00 273.26 273.27
201-524-13-00 718 AZURITE AV 1 1.00 273.26 273.27
201-524-14-00 712 AZURITE AV 1 1.00 273.26 273.27
201-524-15-00 706 AZURITE AV 1 1.00 273.26 273.27
201-524-16-00 700 AZURITE AV 1 1.00 273.26 273.27
201-524-17-00 701 AZURITE AV 1 1.00 273.26 273.27
201-524-18-00 689 WALNUT ST 1 1.00 273.26 273.27
201-524-19-00 713 AZURITE AV 1 1.00 273.26 273.27
201-524-20-00 719 AZURITE AV 1 1.00 273.26 273.27
201-524-21-00 725 AZURITE AV 1 1.00 273.26 273.27
201-524-22-00 731 AZURITE AV 1 1.00 273.26 273.27
201-524-23-00 737 AZURITE AV 1 1.00 273.26 273.27
201-524-24-00 743 AZURITE AV 1 1.00 273.26 273.27
201-531-01-00 700 TAYLOR AV 1 1.00 273.26 273.27
201-531-02-00 701 TOPAZ AV 1 1.00 273.26 273.27
201-532-01-00 700 TOPAZ AV 1 1.00 273.26 273.27
201-532-02-00 701 BERYL AV 1 1.00 273.26 273.27
201-533-01-00 700 BERYL AV 1 1.00 273.26 273.27
201-533-02-00 701 KYRA AV 1 1.00 273.26 273.27
201-534-01-00 700 KYRA AV 1 1.00 273.26 273.27
201-534-02-00 701 HAYDEN AV 1 1.00 273.26 273.27
201-534-03-00 707 HAYDEN AV 1 1.00 273.26 273.27
201-534-04-00 713 HAYDEN AV 1 1.00 273.26 273.27
201-534-05-00 719 HAYDEN AV 1 1.00 273.26 273.27
201-534-06-00 725 HAYDEN AV 1 1.00 273.26 273.27
201-534-07-00 731 HAYDEN AV 1 1.00 273.26 273.27
201-534-08-00 737 HAYDEN AV 1 1.00 273.26 273.27
201-535-01-00 738 HAYDEN AV 1 1.00 273.26 273.27
201-535-02-00 755 MISTY AV 1 1.00 273.26 273.27
201-536-01-00 754 MISTY AV 1 1.00 273.26 273.27
201-537-01-00 742 MISTY AV 1 1.00 273.26 273.27
201-537-02-00 736 MISTY AV 1 1.00 273.26 273.27
201-537-03-00 730 MISTY AV 1 1.00 273.26 273.27
201-537-04-00 724 MISTY AV 1 1.00 273.26 273.27
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
McFarland LLD No. 1 FY 2024/2025 Page 1 of 11

Page 64 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-537-05-00 718 MISTY AV 1 1.00 273.26 273.27
201-537-06-00 712 MISTY AV 1 1.00 273.26 273.27
201-537-07-00 706 MISTY AV 1 1.00 273.26 273.27
201-537-08-00 700 MISTY AV 1 1.00 273.26 273.27
201-537-09-00 701 MISTY AV 1 1.00 273.26 273.27
201-537-10-00 707 MISTY AV 1 1.00 273.26 273.27
201-537-11-00 713 MISTY AV 1 1.00 273.26 273.27
201-537-12-00 719 MISTY AV 1 1.00 273.26 273.27
201-537-13-00 725 MISTY AV 1 1.00 273.26 273.27
201-537-14-00 731 MISTY AV 1 1.00 273.26 273.27
201-537-15-00 737 MISTY AV 1 1.00 273.26 273.27
201-537-16-00 743 MISTY AV 1 1.00 273.26 273.27
201-537-17-00 726 HAYDEN AV 1 1.00 273.26 273.27
201-537-18-00 720 HAYDEN AV 1 1.00 273.26 273.27
201-537-19-00 714 HAYDEN AV 1 1.00 273.26 273.27
201-537-20-00 708 HAYDEN AV 1 1.00 273.26 273.27
201-537-21-00 702 HAYDEN AV 1 1.00 273.26 273.27
201-537-22-00 696 HAYDEN AV 1 1.00 273.26 273.27
201-537-23-00 690 HAYDEN AV 1 1.00 273.26 273.27
201-537-24-00 702 MELGAR AV 1 1.00 273.26 273.27
201-537-25-00 708 MELGAR AV 1 1.00 273.26 273.27
201-537-26-00 714 MELGAR AV 1 1.00 273.26 273.27
201-537-27-00 720 MELGAR AV 1 1.00 273.26 273.27
201-537-28-00 726 MELGAR AV 1 1.00 273.26 273.27
201-537-29-00 732 MELGAR AV 1 1.00 273.26 273.27
201-537-30-00 738 MELGAR AV 1 1.00 273.26 273.27
201-537-31-00 744 MELGAR AV 1 1.00 273.26 273.27
201-537-32-00 750 MELGAR AV 1 1.00 273.26 273.27
201-537-33-00 756 MELGAR AV 1 1.00 273.26 273.27
201-537-34-00 762 MELGAR AV 1 1.00 273.26 273.27
201-537-35-00 768 MELGAR AV 1 1.00 273.26 273.27
201-537-36-00 774 MELGAR AV 1 1.00 273.26 273.27
201-537-37-00 780 MELGAR AV 1 1.00 273.26 273.27
201-537-38-00 786 MELGAR AV 1 1.00 273.26 273.27
201-537-39-00 792 MELGAR AV 1 1.00 273.26 273.27
201-537-40-00 798 MELGAR AV 1 1.00 273.26 273.27
201-551-02-00 801 FLETCHER ST 4 1.00 313.00 313.02
201-551-03-00 807 FLETCHER ST 4 1.00 313.00 313.02
201-551-04-00 813 FLETCHER ST 4 1.00 313.00 313.02
201-551-05-00 819 FLETCHER ST 4 1.00 313.00 313.02
201-551-06-00 825 FLETCHER ST 4 1.00 313.00 313.02
201-551-07-00 831 FLETCHER ST 4 1.00 313.00 313.02
201-551-08-00 837 FLETCHER ST 4 1.00 313.00 313.02
201-551-09-00 843 FLETCHER ST 4 1.00 313.00 313.02
201-551-10-00 849 FLETCHER ST 4 1.00 313.00 313.02
201-551-11-00 864 BUTTE ST 4 1.00 313.00 313.02
201-551-12-00 858 BUTTE ST 4 1.00 313.00 313.02
201-551-13-00 852 BUTTE ST 4 1.00 313.00 313.02
201-551-14-00 846 BUTTE ST 4 1.00 313.00 313.02
201-551-15-00 840 BUTTE ST 4 1.00 313.00 313.02
201-551-16-00 385 THOMPSON DR 4 1.00 313.00 313.02
201-551-17-00 391 THOMPSON DR 4 1.00 313.00 313.02
201-551-18-00 397 THOMPSON DR 4 1.00 313.00 313.02
201-552-01-00 MAST AV 4 1.00 313.00 313.02
201-552-02-00 850 MAST AV 4 1.00 313.00 313.02
201-552-03-00 856 MAST AV 4 1.00 313.00 313.02
201-552-04-00 862 MAST AV 4 1.00 313.00 313.02
201-552-05-00 868 MAST AV 4 1.00 313.00 313.02
201-552-06-00 865 BUTTE ST 4 1.00 313.00 313.02
201-552-07-00 859 BUTTE ST 4 1.00 313.00 313.02
201-552-08-00 853 BUTTE ST 4 1.00 313.00 313.02
201-552-09-00 847 BUTTE ST 4 1.00 313.00 313.02
201-552-10-00 841 BUTTE ST 4 1.00 313.00 313.02
201-552-11-00 835 BUTTE ST 4 1.00 313.00 313.02
McFarland LLD No. 1 FY 2024/2025 Page 2 of 11

Page 65 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-553-01-00 385 PEERLESS ST 4 1.00 313.00 313.02
201-553-02-00 379 PEERLESS ST 4 1.00 313.00 313.02
201-553-03-00 373 PEERLESS ST 4 1.00 313.00 313.02
201-553-04-00 367 PEERLESS ST 4 1.00 313.00 313.02
201-553-05-00 361 PEERLESS ST 4 1.00 313.00 313.02
201-553-06-00 355 PEERLESS ST 4 1.00 313.00 313.02
201-553-07-00 349 PEERLESS ST 4 1.00 313.00 313.02
201-554-01-00 842 FLETCHER ST 4 1.00 313.00 313.02
201-554-02-00 836 FLETCHER ST 4 1.00 313.00 313.02
201-554-03-00 830 FLETCHER ST 4 1.00 313.00 313.02
201-554-04-00 824 FLETCHER ST 4 1.00 313.00 313.02
201-554-05-00 818 FLETCHER ST 4 1.00 313.00 313.02
201-554-06-00 812 FLETCHER ST 4 1.00 313.00 313.02
201-554-07-00 806 FLETCHER ST 4 1.00 313.00 313.02
201-554-08-00 800 FLETCHER ST 4 1.00 313.00 313.02
201-561-01-00 343 PEERLESS ST 4 1.00 313.00 313.02
201-561-02-00 337 PEERLESS ST 4 1.00 313.00 313.02
201-561-03-00 331 PEERLESS ST 4 1.00 313.00 313.02
201-561-04-00 325 PEERLESS ST 4 1.00 313.00 313.02
201-561-05-00 319 PEERLESS ST 4 1.00 313.00 313.02
201-561-06-00 313 PEERLESS ST 4 1.00 313.00 313.02
201-561-07-00 307 PEERLESS ST 4 1.00 313.00 313.02
201-561-08-00 301 PEERLESS ST 4 1.00 313.00 313.02
201-562-01-00 848 PRICE ST 4 1.00 313.00 313.02
201-562-02-00 844 PRICE ST 4 1.00 313.00 313.02
201-562-03-00 840 PRICE ST 4 1.00 313.00 313.02
201-562-04-00 836 PRICE ST 4 1.00 313.00 313.02
201-562-05-00 832 PRICE ST 4 1.00 313.00 313.02
201-562-06-00 828 PRICE ST 4 1.00 313.00 313.02
201-562-07-00 824 PRICE ST 4 1.00 313.00 313.02
201-562-08-00 820 PRICE ST 4 1.00 313.00 313.02
201-562-09-00 816 PRICE ST 4 1.00 313.00 313.02
201-562-10-00 812 PRICE ST 4 1.00 313.00 313.02
201-562-11-00 808 PRICE ST 4 1.00 313.00 313.02
201-562-12-00 804 PRICE ST 4 1.00 313.00 313.02
201-562-13-00 800 PRICE ST 4 1.00 313.00 313.02
201-562-14-00 801 PRICE ST 4 1.00 313.00 313.02
201-562-15-00 805 PRICE ST 4 1.00 313.00 313.02
201-562-16-00 809 PRICE ST 4 1.00 313.00 313.02
201-562-17-00 813 PRICE ST 4 1.00 313.00 313.02
201-562-18-00 817 PRICE ST 4 1.00 313.00 313.02
201-562-19-00 821 PRICE ST 4 1.00 313.00 313.02
201-562-20-00 825 PRICE ST 4 1.00 313.00 313.02
201-562-21-00 829 PRICE ST 4 1.00 313.00 313.02
201-562-22-00 828 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-23-00 824 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-24-00 820 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-25-00 816 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-26-00 812 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-27-00 808 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-28-00 804 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-29-00 800 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-30-00 801 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-31-00 805 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-32-00 809 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-33-00 813 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-34-00 817 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-35-00 821 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-36-00 825 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-562-37-00 829 GARDEN PRINCE CT 4 1.00 313.00 313.02 201-581-01-00 760 EBELL ST 1 1.00 273.26 273.27
201-581-02-00 766 EBELL ST 1 1.00 273.26 273.27
201-581-03-00 772 EBELL ST 1 1.00 273.26 273.27
201-581-04-00 778 EBELL ST 1 1.00 273.26 273.27
McFarland LLD No. 1 FY 2024/2025 Page 3 of 11

Page 66 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-581-05-00 784 EBELL ST 1 1.00 273.26 273.27
201-581-06-00 790 EBELL ST 1 1.00 273.26 273.27
201-581-07-00 351 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-08-00 361 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-09-00 371 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-10-00 381 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-11-00 391 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-12-00 401 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-13-00 411 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-14-00 421 CHERRYWOOD ST 1 1.00 273.26 273.27
201-581-15-00 431 CHERRYWOOD ST 1 1.00 273.26 273.27
201-582-01-00 761 EBELL ST 1 1.00 273.26 273.27
201-582-02-00 767 EBELL ST 1 1.00 273.26 273.27
201-582-03-00 773 EBELL ST 1 1.00 273.26 273.27
201-582-04-00 779 EBELL ST 1 1.00 273.26 273.27
201-582-05-00 360 CHERRYWOOD ST 1 1.00 273.26 273.27
201-582-06-00 370 CHERRYWOOD ST 1 1.00 273.26 273.27
201-582-07-00 380 CHERRYWOOD ST 1 1.00 273.26 273.27
201-582-08-00 778 AZURITE AV 1 1.00 273.26 273.27
201-582-09-00 772 AZURITE AV 1 1.00 273.26 273.27
201-582-10-00 766 AZURITE AV 1 1.00 273.26 273.27
201-582-11-00 760 AZURITE AV 1 1.00 273.26 273.27
201-583-01-00 761 AZURITE AV 1 1.00 273.26 273.27
201-583-02-00 767 AZURITE AV 1 1.00 273.26 273.27
201-583-03-00 773 AZURITE AV 1 1.00 273.26 273.27
201-583-04-00 779 AZURITE AV 1 1.00 273.26 273.27
201-583-05-00 400 CHERRYWOOD ST 1 1.00 273.26 273.27
201-583-06-00 410 CHERRYWOOD ST 1 1.00 273.26 273.27
201-583-07-00 420 CHERRYWOOD ST 1 1.00 273.26 273.27
201-583-08-00 778 MISTY AV 1 1.00 273.26 273.27
201-583-09-00 772 MISTY AV 1 1.00 273.26 273.27
201-583-10-00 766 MISTY AV 1 1.00 273.26 273.27
201-583-11-00 760 MISTY AV 1 1.00 273.26 273.27
201-591-01-00 441 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-02-00 451 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-03-00 461 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-04-00 471 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-05-00 481 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-06-00 491 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-07-00 501 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-08-00 511 CHERRYWOOD ST 1 1.00 273.26 273.27
201-591-09-00 790 KYRA AV 1 1.00 273.26 273.27
201-591-10-00 796 KYRA AV 1 1.00 273.26 273.27
201-592-01-00 761 MISTY AV 1 1.00 273.26 273.27
201-592-02-00 767 MISTY AV 1 1.00 273.26 273.27
201-592-03-00 773 MISTY AV 1 1.00 273.26 273.27
201-592-04-00 779 MISTY AV 1 1.00 273.26 273.27
201-592-05-00 440 CHERRYWOOD ST 1 1.00 273.26 273.27
201-592-06-00 450 CHERRYWOOD ST 1 1.00 273.26 273.27
201-592-07-00 460 CHERRYWOOD ST 1 1.00 273.26 273.27
201-592-08-00 762 HAYDEN AV 1 1.00 273.26 273.27
201-592-09-00 756 HAYDEN AV 1 1.00 273.26 273.27
201-592-10-00 750 HAYDEN AV 1 1.00 273.26 273.27
201-592-11-00 744 HAYDEN AV 1 1.00 273.26 273.27
201-593-01-00 743 HAYDEN AV 1 1.00 273.26 273.27
201-593-02-00 749 HAYDEN AV 1 1.00 273.26 273.27
201-593-03-00 755 HAYDEN AV 1 1.00 273.26 273.27
201-593-04-00 761 HAYDEN AV 1 1.00 273.26 273.27
201-593-05-00 767 HAYDEN AV 1 1.00 273.26 273.27
201-593-06-00 773 HAYDEN AV 1 1.00 273.26 273.27
201-593-07-00 772 KYRA AV 1 1.00 273.26 273.27
201-593-08-00 766 KYRA AV 1 1.00 273.26 273.27
201-593-09-00 760 KYRA AV 1 1.00 273.26 273.27
201-593-10-00 754 KYRA AV 1 1.00 273.26 273.27
McFarland LLD No. 1 FY 2024/2025 Page 4 of 11

Page 67 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-593-11-00 748 KYRA AV 1 1.00 273.26 273.27
201-593-12-00 742 KYRA AV 1 1.00 273.26 273.27
201-593-13-00 736 KYRA AV 1 1.00 273.26 273.27
201-593-14-00 730 KYRA AV 1 1.00 273.26 273.27
201-593-15-00 724 KYRA AV 1 1.00 273.26 273.27
201-593-16-00 718 KYRA AV 1 1.00 273.26 273.27
201-593-17-00 712 KYRA AV 1 1.00 273.26 273.27
201-593-18-00 706 KYRA AV 1 1.00 273.26 273.27
201-594-01-00 707 KYRA AV 1 1.00 273.26 273.27
201-594-02-00 713 KYRA AV 1 1.00 273.26 273.27
201-594-03-00 719 KYRA AV 1 1.00 273.26 273.27
201-594-04-00 725 KYRA AV 1 1.00 273.26 273.27
201-594-05-00 731 KYRA AV 1 1.00 273.26 273.27
201-594-06-00 737 KYRA AV 1 1.00 273.26 273.27
201-594-07-00 743 KYRA AV 1 1.00 273.26 273.27
201-594-08-00 749 KYRA AV 1 1.00 273.26 273.27
201-594-09-00 755 KYRA AV 1 1.00 273.26 273.27
201-594-10-00 761 KYRA AV 1 1.00 273.26 273.27
201-594-11-00 767 KYRA AV 1 1.00 273.26 273.27
201-594-12-00 773 KYRA AV 1 1.00 273.26 273.27
201-594-13-00 779 KYRA AV 1 1.00 273.26 273.27
201-594-14-00 785 KYRA AV 1 1.00 273.26 273.27
201-595-01-00 701 YAHUT ST 1 1.00 273.26 273.27
201-601-01-00 784 BERYL AV 1 1.00 273.26 273.27
201-601-02-00 778 BERYL AV 1 1.00 273.26 273.27
201-601-03-00 772 BERYL AV 1 1.00 273.26 273.27
201-601-04-00 766 BERYL AV 1 1.00 273.26 273.27
201-601-05-00 760 BERYL AV 1 1.00 273.26 273.27
201-601-06-00 754 BERYL AV 1 1.00 273.26 273.27
201-601-07-00 748 BERYL AV 1 1.00 273.26 273.27
201-601-08-00 742 BERYL AV 1 1.00 273.26 273.27
201-601-09-00 736 BERYL AV 1 1.00 273.26 273.27
201-601-10-00 730 BERYL AV 1 1.00 273.26 273.27
201-601-11-00 724 BERYL AV 1 1.00 273.26 273.27
201-601-12-00 718 BERYL AV 1 1.00 273.26 273.27
201-601-13-00 712 BERYL AV 1 1.00 273.26 273.27
201-601-14-00 706 BERYL AV 1 1.00 273.26 273.27
201-602-01-00 707 BERYL AV 1 1.00 273.26 273.27
201-602-02-00 713 BERYL AV 1 1.00 273.26 273.27
201-602-03-00 719 BERYL AV 1 1.00 273.26 273.27
201-602-04-00 725 BERYL AV 1 1.00 273.26 273.27
201-602-05-00 731 BERYL AV 1 1.00 273.26 273.27
201-602-06-00 737 BERYL AV 1 1.00 273.26 273.27
201-602-07-00 743 BERYL AV 1 1.00 273.26 273.27
201-602-08-00 749 BERYL AV 1 1.00 273.26 273.27
201-602-09-00 755 BERYL AV 1 1.00 273.26 273.27
201-602-10-00 761 BERYL AV 1 1.00 273.26 273.27
201-602-11-00 767 BERYL AV 1 1.00 273.26 273.27
201-602-12-00 773 BERYL AV 1 1.00 273.26 273.27
201-602-13-00 779 BERYL AV 1 1.00 273.26 273.27
201-602-14-00 785 BERYL AV 1 1.00 273.26 273.27
201-602-15-00 784 TOPAZ AV 1 1.00 273.26 273.27
201-602-16-00 778 TOPAZ AV 1 1.00 273.26 273.27
201-602-17-00 772 TOPAZ AV 1 1.00 273.26 273.27
201-602-18-00 766 TOPAZ AV 1 1.00 273.26 273.27
201-602-19-00 760 TOPAZ AV 1 1.00 273.26 273.27
201-602-20-00 754 TOPAZ AV 1 1.00 273.26 273.27
201-602-21-00 748 TOPAZ AV 1 1.00 273.26 273.27
201-602-22-00 742 TOPAZ AV 1 1.00 273.26 273.27
201-602-23-00 736 TOPAZ AV 1 1.00 273.26 273.27
201-602-24-00 730 TOPAZ AV 1 1.00 273.26 273.27
201-602-25-00 724 TOPAZ AV 1 1.00 273.26 273.27
201-602-26-00 718 TOPAZ AV 1 1.00 273.26 273.27
201-602-27-00 712 TOPAZ AV 1 1.00 273.26 273.27
McFarland LLD No. 1 FY 2024/2025 Page 5 of 11

Page 68 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-602-28-00 706 TOPAZ AV 1 1.00 273.26 273.27
201-603-01-00 707 TOPAZ AV 1 1.00 273.26 273.27
201-603-02-00 713 TOPAZ AV 1 1.00 273.26 273.27
201-603-03-00 719 TOPAZ AV 1 1.00 273.26 273.27
201-603-04-00 725 TOPAZ AV 1 1.00 273.26 273.27
201-603-05-00 731 TOPAZ AV 1 1.00 273.26 273.27
201-603-06-00 737 TOPAZ AV 1 1.00 273.26 273.27
201-603-07-00 743 TOPAZ AV 1 1.00 273.26 273.27
201-603-08-00 749 TOPAZ AV 1 1.00 273.26 273.27
201-603-09-00 755 TOPAZ AV 1 1.00 273.26 273.27
201-603-10-00 761 TOPAZ AV 1 1.00 273.26 273.27
201-603-11-00 760 TAYLOR AV 1 1.00 273.26 273.27
201-603-12-00 754 TAYLOR AV 1 1.00 273.26 273.27
201-603-13-00 748 TAYLOR AV 1 1.00 273.26 273.27
201-603-14-00 742 TAYLOR AV 1 1.00 273.26 273.27
201-603-15-00 736 TAYLOR AV 1 1.00 273.26 273.27
201-603-16-00 730 TAYLOR AV 1 1.00 273.26 273.27
201-603-17-00 724 TAYLOR AV 1 1.00 273.26 273.27
201-603-18-00 718 TAYLOR AV 1 1.00 273.26 273.27
201-603-19-00 712 TAYLOR AV 1 1.00 273.26 273.27
201-603-20-00 706 TAYLOR AV 1 1.00 273.26 273.27
201-604-01-00 790 TAYLOR AV 1 1.00 273.26 273.27
201-604-02-00 784 TAYLOR AV 1 1.00 273.26 273.27
201-604-04-00 772 TAYLOR AV 1 1.00 273.26 273.27
201-604-05-00 766 TAYLOR AV 1 1.00 273.26 273.27
201-604-06-00 767 TOPAZ AV 1 1.00 273.26 273.27
201-604-07-00 773 TOPAZ AV 1 1.00 273.26 273.27
201-604-08-00 779 TOPAZ AV 1 1.00 273.26 273.27
201-604-09-00 785 TOPAZ AV 1 1.00 273.26 273.27
201-604-10-00 733 YAHUT ST 1 1.00 273.26 273.27
201-604-11-00 729 YAHUT ST 1 1.00 273.26 273.27
201-604-12-00 725 YAHUT ST 1 1.00 273.26 273.27
201-604-13-00 721 YAHUT ST 1 1.00 273.26 273.27
201-604-14-00 717 YAHUT ST 1 1.00 273.26 273.27
201-604-15-00 713 YAHUT ST 1 1.00 273.26 273.27
201-604-16-00 709 YAHUT ST 1 1.00 273.26 273.27
201-604-17-00 705 YAHUT ST 1 1.00 273.26 273.27
201-611-01-00 384 CARMEL ST 4 1.00 313.00 313.02
201-611-02-00 378 CARMEL ST 4 1.00 313.00 313.02
201-611-03-00 372 CARMEL ST 4 1.00 313.00 313.02
201-611-04-00 366 CARMEL ST 4 1.00 313.00 313.02
201-611-05-00 360 CARMEL ST 4 1.00 313.00 313.02
201-611-06-00 354 CARMEL ST 4 1.00 313.00 313.02
201-611-07-00 348 CARMEL ST 4 1.00 313.00 313.02
201-612-01-00 874 MAST AV 4 1.00 313.00 313.02
201-612-02-00 880 MAST AV 4 1.00 313.00 313.02
201-612-03-00 886 MAST AV 4 1.00 313.00 313.02
201-612-04-00 892 MAST AV 4 1.00 313.00 313.02
201-612-05-00 898 MAST AV 4 1.00 313.00 313.02
201-612-06-00 372 MISSION ST 4 1.00 313.00 313.02
201-612-07-00 368 MISSION ST 4 1.00 313.00 313.02
201-612-08-00 364 MISSION ST 4 1.00 313.00 313.02
201-612-09-00 360 MISSION ST 4 1.00 313.00 313.02
201-612-10-00 356 MISSION ST 4 1.00 313.00 313.02
201-612-11-00 352 MISSION ST 4 1.00 313.00 313.02
201-612-12-00 348 MISSION ST 4 1.00 313.00 313.02
201-612-13-00 344 MISSION ST 4 1.00 313.00 313.02
201-612-14-00 340 MISSION ST 4 1.00 313.00 313.02
201-612-15-00 336 MISSION ST 4 1.00 313.00 313.02
201-612-16-00 332 MISSION ST 4 1.00 313.00 313.02
201-612-17-00 349 CARMEL ST 4 1.00 313.00 313.02
201-612-18-00 355 CARMEL ST 4 1.00 313.00 313.02
201-612-19-00 361 CARMEL ST 4 1.00 313.00 313.02
201-612-20-00 367 CARMEL ST 4 1.00 313.00 313.02
McFarland LLD No. 1 FY 2024/2025 Page 6 of 11

Page 69 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-612-21-00 373 CARMEL ST 4 1.00 313.00 313.02
201-612-22-00 379 CARMEL ST 4 1.00 313.00 313.02
201-612-23-00 385 CARMEL ST 4 1.00 313.00 313.02
201-612-24-00 391 CARMEL ST 4 1.00 313.00 313.02
201-612-25-00 889 BUTTE ST 4 1.00 313.00 313.02
201-612-26-00 883 BUTTE ST 4 1.00 313.00 313.02
201-612-27-00 877 BUTTE ST 4 1.00 313.00 313.02
201-612-28-00 871 BUTTE ST 4 1.00 313.00 313.02
201-613-01-00 385 MISSION ST 4 1.00 313.00 313.02
201-613-02-00 381 MISSION ST 4 1.00 313.00 313.02
201-613-03-00 377 MISSION ST 4 1.00 313.00 313.02
201-613-04-00 373 MISSION ST 4 1.00 313.00 313.02
201-613-05-00 369 MISSION ST 4 1.00 313.00 313.02
201-613-06-00 365 MISSION ST 4 1.00 313.00 313.02
201-613-07-00 361 MISSION ST 4 1.00 313.00 313.02
201-613-08-00 357 MISSION ST 4 1.00 313.00 313.02
201-613-09-00 353 MISSION ST 4 1.00 313.00 313.02
201-613-10-00 349 MISSION ST 4 1.00 313.00 313.02
201-613-11-00 345 MISSION ST 4 1.00 313.00 313.02
201-613-12-00 341 MISSION ST 4 1.00 313.00 313.02
201-613-13-00 337 MISSION ST 4 1.00 313.00 313.02
201-621-01-00 342 CARMEL ST 4 1.00 313.00 313.02
201-621-02-00 336 CARMEL ST 4 1.00 313.00 313.02
201-621-03-00 CARMEL ST 4 1.00 313.00 313.02
201-621-04-00 CARMEL ST 4 1.00 313.00 313.02
201-621-05-00 318 CARMEL ST 4 1.00 313.00 313.02
201-621-06-00 312 CARMEL ST 4 1.00 313.00 313.02
201-621-07-00 306 CARMEL ST 4 1.00 313.00 313.02
201-621-08-00 300 CARMEL ST 4 1.00 313.00 313.02
201-622-01-00 343 CARMEL ST 4 1.00 313.00 313.02
201-622-02-00 337 CARMEL ST 4 1.00 313.00 313.02
201-622-03-00 331 CARMEL ST 4 1.00 313.00 313.02
201-622-04-00 325 CARMEL ST 4 1.00 313.00 313.02
201-622-05-00 319 CARMEL ST 4 1.00 313.00 313.02
201-622-06-00 313 CARMEL ST 4 1.00 313.00 313.02
201-622-07-00 307 CARMEL ST 4 1.00 313.00 313.02
201-622-08-00 301 CARMEL ST 4 1.00 313.00 313.02
201-622-09-00 300 MISSION ST 4 1.00 313.00 313.02
201-622-10-00 304 MISSION ST 4 1.00 313.00 313.02
201-622-11-00 308 MISSION ST 4 1.00 313.00 313.02
201-622-12-00 312 MISSION ST 4 1.00 313.00 313.02
201-622-13-00 316 MISSION ST 4 1.00 313.00 313.02
201-622-14-00 320 MISSION ST 4 1.00 313.00 313.02
201-622-15-00 324 MISSION ST 4 1.00 313.00 313.02
201-622-16-00 328 MISSION ST 4 1.00 313.00 313.02
201-623-01-00 333 MISSION ST 4 1.00 313.00 313.02
201-623-02-00 329 MISSION ST 4 1.00 313.00 313.02
201-623-03-00 325 MISSION ST 4 1.00 313.00 313.02
201-623-04-00 321 MISSION ST 4 1.00 313.00 313.02
201-623-05-00 317 MISSION ST 4 1.00 313.00 313.02
201-623-06-00 313 MISSION ST 4 1.00 313.00 313.02
201-623-07-00 309 MISSION ST 4 1.00 313.00 313.02
201-623-08-00 305 MISSION ST 4 1.00 313.00 313.02
201-623-09-00 301 MISSION ST 4 1.00 313.00 313.02
201-623-10-00 888 PRICE ST 4 1.00 313.00 313.02
201-623-11-00 884 PRICE ST 4 1.00 313.00 313.02
201-623-12-00 880 PRICE ST 4 1.00 313.00 313.02
201-623-13-00 876 PRICE ST 4 1.00 313.00 313.02
201-623-14-00 872 PRICE ST 4 1.00 313.00 313.02
201-623-15-00 868 PRICE ST 4 1.00 313.00 313.02
201-623-16-00 864 PRICE ST 4 1.00 313.00 313.02
201-623-17-00 860 PRICE ST 4 1.00 313.00 313.02
201-623-18-00 856 PRICE ST 4 1.00 313.00 313.02
201-623-19-00 852 PRICE ST 4 1.00 313.00 313.02
McFarland LLD No. 1 FY 2024/2025 Page 7 of 11

Page 70 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-641-01-00 1021 HAIL LN 2 1.00 114.70 114.71
201-641-02-00 1017 HAIL LN 2 1.00 114.70 114.71
201-641-03-00 1013 HAIL LN 2 1.00 114.70 114.71
201-641-04-00 1009 HAIL LN 2 1.00 114.70 114.71
201-641-05-00 1005 HAIL LN 2 1.00 114.70 114.71
201-641-06-00 1001 HAIL LN 2 1.00 114.70 114.71
201-641-07-00 821 ACAPULCO DR 2 1.00 114.70 114.71
201-641-08-00 817 ACAPULCO DR 2 1.00 114.70 114.71
201-641-09-00 813 ACAPULCO DR 2 1.00 114.70 114.71
201-641-10-00 809 ACAPULCO DR 2 1.00 114.70 114.71
201-641-11-00 805 ACAPULCO DR 2 1.00 114.70 114.71
201-641-12-00 801 ACAPULCO DR 2 1.00 114.70 114.71
201-642-01-00 800 ACAPULCO DR 2 1.00 114.70 114.71
201-642-02-00 804 ACAPULCO DR 2 1.00 114.70 114.71
201-642-03-00 808 ACAPULCO DR 2 1.00 114.70 114.71
201-642-04-00 812 ACAPULCO DR 2 1.00 114.70 114.71
201-642-05-00 816 ACAPULCO DR 2 1.00 114.70 114.71
201-642-06-00 820 ACAPULCO DR 2 1.00 114.70 114.71
201-642-07-00 921 HAIL LN 2 1.00 114.70 114.71
201-642-08-00 917 HAIL LN 2 1.00 114.70 114.71
201-642-09-00 913 HAIL LN 2 1.00 114.70 114.71
201-642-10-00 909 HAIL LN 2 1.00 114.70 114.71
201-642-11-00 905 HAIL LN 2 1.00 114.70 114.71
201-642-12-00 901 HAIL LN 2 1.00 114.70 114.71
201-642-13-00 817 HAIL LN 2 1.00 114.70 114.71
201-642-14-00 813 HAIL LN 2 1.00 114.70 114.71
201-642-15-00 809 HAIL LN 2 1.00 114.70 114.71
201-642-16-00 805 HAIL LN 2 1.00 114.70 114.71
201-642-17-00 801 HAIL LN 2 1.00 114.70 114.71
201-650-01-00 824 RIO SANTANA CT 2 1.00 114.70 114.71
201-650-02-00 820 RIO SANTANA CT 2 1.00 114.70 114.71
201-650-03-00 816 RIO SANTANA CT 2 1.00 114.70 114.71
201-650-04-00 812 RIO SANTANA CT 2 1.00 114.70 114.71
201-650-05-00 808 RIO SANTANA CT 2 1.00 114.70 114.71
201-650-06-00 701 COZUMEL CT 2 1.00 114.70 114.71
201-650-07-00 705 COZUMEL CT 2 1.00 114.70 114.71
201-650-08-00 709 COZUMEL CT 2 1.00 114.70 114.71
201-650-09-00 713 COZUMEL CT 2 1.00 114.70 114.71
201-650-10-00 717 COZUMEL CT 2 1.00 114.70 114.71
201-650-11-00 721 COZUMEL CT 2 1.00 114.70 114.71
201-650-12-00 725 COZUMEL CT 2 1.00 114.70 114.71
201-650-13-00 729 COZUMEL CT 2 1.00 114.70 114.71
201-650-14-00 733 COZUMEL CT 2 1.00 114.70 114.71
201-650-15-00 736 COZUMEL CT 2 1.00 114.70 114.71
201-650-16-00 732 COZUMEL CT 2 1.00 114.70 114.71
201-650-17-00 728 COZUMEL CT 2 1.00 114.70 114.71
201-650-18-00 724 COZUMEL CT 2 1.00 114.70 114.71
201-650-19-00 720 COZUMEL CT 2 1.00 114.70 114.71
201-650-20-00 716 COZUMEL CT 2 1.00 114.70 114.71
201-650-21-00 712 COZUMEL CT 2 1.00 114.70 114.71
201-650-22-00 708 COZUMEL CT 2 1.00 114.70 114.71
201-650-23-00 704 COZUMEL CT 2 1.00 114.70 114.71
201-660-01-00 812 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-660-02-00 808 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-03-00 804 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-04-00 800 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-05-00 728 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-660-06-00 724 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-660-07-00 720 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-660-08-00 716 CABO SAN LUCS CT 2 1.00 114.70 114.71 201-660-09-00 712 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-660-10-00 708 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-11-00 704 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-12-00 700 CABO SAN LUCAS CT 2 1.00 114.70 114.71 McFarland LLD No. 1 FY 2024/2025 Page 8 of 11

Page 71 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-660-13-00 701 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-14-00 705 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-15-00 709 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-16-00 713 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-17-00 717 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-660-18-00 721 CABO SAN LUCAS 2 1.00 114.70 114.71
201-660-19-00 725 CABO SAN LUCAS 2 1.00 114.70 114.71
201-671-01-00 725 ENSENATA DR 2 1.00 114.70 114.71
201-671-02-00 729 ENSENATA DR 2 1.00 114.70 114.71
201-671-03-00 733 ENSENATA DR 2 1.00 114.70 114.71
201-671-04-00 737 ENSENATA DR 2 1.00 114.70 114.71
201-671-05-00 741 ENSENATA DR 2 1.00 114.70 114.71
201-672-01-00 724 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-02-00 720 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-03-00 716 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-04-00 712 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-05-00 708 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-06-00 704 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-07-00 700 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-08-00 701 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-09-00 705 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-10-00 709 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-11-00 713 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-12-00 717 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-13-00 721 RIO CARIBE CT 2 1.00 114.70 114.71
201-672-14-00 725 RIO CARIBE CT 2 1.00 114.70 114.71
201-681-01-00 725 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-01-00 801 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-02-00 805 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-03-00 809 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-04-00 813 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-05-00 817 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-06-00 821 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-07-00 825 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-08-00 829 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-09-00 828 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-10-00 824 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-11-00 820 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-12-00 816 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-13-00 812 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-682-14-00 808 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-683-01-00 837 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-02-00 833 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-03-00 829 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-04-00 825 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-05-00 821 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-06-00 817 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-07-00 813 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-683-08-00 809 CABO SAN LUCAS CT 2 1.00 114.70 114.71 201-690-01-00 828 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-02-00 824 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-03-00 820 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-04-00 816 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-05-00 812 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-06-00 808 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-07-00 804 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-08-00 800 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-09-00 801 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-10-00 805 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-11-00 809 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-12-00 813 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-13-00 817 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-14-00 821 SAN MIGUEL CT 2 1.00 114.70 114.71
201-690-15-00 825 SAN MIGUEL CT 2 1.00 114.70 114.71
McFarland LLD No. 1 FY 2024/2025 Page 9 of 11

Page 72 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-701-01-00 701 ENSENATA DR 2 1.00 114.70 114.71
201-701-02-00 705 ENSENATA DR 2 1.00 114.70 114.71
201-701-03-00 709 ENSENATA DR 2 1.00 114.70 114.71
201-701-04-00 713 ENSENATA DR 2 1.00 114.70 114.71
201-701-05-00 717 ENSENATA DR 2 1.00 114.70 114.71
201-701-06-00 721 ENSENATA DR 2 1.00 114.70 114.71
201-702-01-00 724 LA PAZ CT 2 1.00 114.70 114.71
201-702-02-00 720 LA PAZ CT 2 1.00 114.70 114.71
201-702-03-00 716 LA PAZ CT 2 1.00 114.70 114.71
201-702-04-00 712 LA PAZ CT 2 1.00 114.70 114.71
201-702-05-00 708 LA PAZ CT 2 1.00 114.70 114.71
201-702-06-00 704 LA PAZ CT 2 1.00 114.70 114.71
201-702-07-00 700 LA PAZ CT 2 1.00 114.70 114.71
201-702-08-00 701 LA PAZ CT 2 1.00 114.70 114.71
201-702-09-00 705 LA PAZ CT 2 1.00 114.70 114.71
201-702-10-00 709 LA PAZ CT 2 1.00 114.70 114.71
201-702-11-00 713 LA PAZ CT 2 1.00 114.70 114.71
201-702-12-00 717 LA PAZ CT 2 1.00 114.70 114.71
201-702-13-00 721 LA PAZ CT 2 1.00 114.70 114.71
201-702-14-00 725 LA PAZ CT 2 1.00 114.70 114.71
201-710-01-00 721 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-710-02-00 717 COSTA ALSSA CT 2 1.00 114.70 114.71
201-710-03-00 713 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-710-04-00 709 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-710-05-00 705 CASTA ALYSSA CT 2 1.00 114.70 114.71
201-710-06-00 701 COSTA ALYSSA CT 2 1.00 114.70 114.71
201-710-07-00 837 QUINTANA CT 2 1.00 114.70 114.71
201-710-08-00 833 QUINTANA CT 2 1.00 114.70 114.71
201-710-09-00 829 QUINTANA CT 2 1.00 114.70 114.71
201-710-10-00 825 QUINTANA CT 2 1.00 114.70 114.71
201-710-11-00 821 QUINTANA CT 2 1.00 114.70 114.71
201-710-12-00 817 QUINTANA CT 2 1.00 114.70 114.71
201-710-13-00 813 QUINTANA CT 2 1.00 114.70 114.71
201-710-14-00 809 QUINTANA CT 2 1.00 114.70 114.71
201-710-15-00 805 QUINTANA CT 2 1.00 114.70 114.71
201-710-16-00 801 QUINTANA CT 2 1.00 114.70 114.71
201-710-17-00 800 QUINTANA CT 2 1.00 114.70 114.71
201-710-18-00 804 QUINTANA CT 2 1.00 114.70 114.71
201-710-19-00 808 QUINTANA CT 2 1.00 114.70 114.71
201-710-20-00 812 QUINTANA CT 2 1.00 114.70 114.71
201-710-21-00 816 QUINTANA CT 2 1.00 114.70 114.71
201-710-22-00 820 QUINTANA CT 2 1.00 114.70 114.71
201-710-23-00 824 QUINTANA CT 2 1.00 114.70 114.71
201-730-01-00 OLINDA CT 2 1.00 114.70 114.71
201-730-02-00 OLINDA CT 2 1.00 114.70 114.71
201-730-03-00 OLINDA CT 2 1.00 114.70 114.71
201-730-04-00 OLINDA CT 2 1.00 114.70 114.71
201-730-05-00 OLINDA CT 2 1.00 114.70 114.71
201-730-06-00 OLINDA CT 2 1.00 114.70 114.71
201-730-07-00 OLINDA CT 2 1.00 114.70 114.71
201-730-08-00 OLINDA CT 2 1.00 114.70 114.71
201-730-09-00 OLINDA CT 2 1.00 114.70 114.71
201-730-10-00 OLINDA CT 2 1.00 114.70 114.71
201-730-11-00 905 OLINDA CT 2 1.00 114.70 114.71
201-730-12-00 OLINDA CT 2 1.00 114.70 114.71
201-730-13-00 HAIL LN 2 1.00 114.70 114.71
201-730-14-00 914 HAIL LN 2 1.00 114.70 114.71
201-730-15-00 918 HAIL LN 2 1.00 114.70 114.71
201-730-23-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-741-01-00 901 LIMA CT 2 1.00 114.70 114.71
201-741-02-00 905 LIMA CT 2 1.00 114.70 114.71
201-741-03-00 909 LIMA CT 2 1.00 114.70 114.71
201-741-04-00 913 LIMA CT 2 1.00 114.70 114.71
201-741-05-00 917 LIMA CT 2 1.00 114.70 114.71
McFarland LLD No. 1 FY 2024/2025 Page 10 of 11

Page 73 of 204 ends

APN Situs Address Zone Benefit Unit Applied Special
Assessment
Maximum Special
Assessment
City of McFarland
Landscaping and Lighting District No. 1
Preliminary Roll (Sorted by APN)
Fiscal Year 2024/2025
201-741-06-00 921 LIMA CT 2 1.00 114.70 114.71
201-741-07-00 920 LIMA CT 2 1.00 114.70 114.71
201-741-08-00 916 LIMA CT 2 1.00 114.70 114.71
201-741-09-00 912 LIMA CT 2 1.00 114.70 114.71
201-741-10-00 908 LIMA CT 2 1.00 114.70 114.71
201-741-11-00 904 LIMA CT 2 1.00 114.70 114.71
201-741-12-00 900 LIMA CT 2 1.00 114.70 114.71
201-742-01-00 962 VALENCIA DR 2 1.00 114.70 114.71
201-742-02-00 958 VALENCIA 2 1.00 114.70 114.71
201-742-03-00 954 VALENCIA 2 1.00 114.70 114.71
201-742-04-00 950 VALENCIA 2 1.00 114.70 114.71
201-751-01-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-02-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-03-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-04-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-05-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-06-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-07-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-08-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-751-09-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-01-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-02-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-03-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-04-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-05-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-06-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-07-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-08-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-752-09-00 NO SITUS AVAILABLE 2 1.00 114.70 114.71
201-770-01-00-2 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-02-00-5 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-03-00-8 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-04-00-1 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-05-00-4 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-06-00-7 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-07-00-0 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-08-00-3 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-09-00-6 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-10-00-8 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-11-00-1 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-12-00-4 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-13-00-7 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-14-00-0 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-15-00-3 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-16-00-6 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-17-00-9 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-18-00-2 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-19-00-5 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-20-00-7 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-21-00-0 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-22-00-3 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-23-00-6 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-24-00-9 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-25-00-2 NO SITUS AVAILABLE 2 1.00 114.70 114.71 201-770-26-00-5 NO SITUS AVAILABLE 2 1.00 114.70 114.71 Summary Fields Value
APN Total Count: 695
EBU Total Sum: 746.12
Zone 1 Charge: $72,960.42
Zone 2 Charge: $34,423.74
Zone 4 Charge: $56,027.00
Charge Total Sum: $163,411.16 2.525%
McFarland LLD No. 1 FY 2024/2025 Page 11 of 11

Page 74 of 204 ends

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 13.

Section: PUBLIC HEARINGS
Meeting Date: May 9, 2024
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: APPROVAL OF RESOLUTION NO. 2024-58 RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA ORDERING THE

LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FOR FISCAL YEAR 2024/2025.

Staff Report: City Manager, Diego Viramontes
Open Public Hearing and Receive Public Testimony:

Close Public Hearing
Motion to Adopt Resolution No. 2024-58 RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA ORDERING THE

LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FOR FISCAL YEAR 2024/2025.

SUMMARY:

This action by the City Council orders the levy of assessments within the Landscaping and Lighting Assessment District No. 1 for fiscal year 2024/2025.

FINANCIAL IMPACT:

The total annual maintenance cost to the District is $163,417.65. Annual maintenance costs are funded through the assessments placed on the property tax bills.

RECOMMENDATION:

It is recommended that the City Council adopt two resolutions: (1) Amending and/or approving Final Engineer’s Report; (2) the City ordering the levy and collection of assessments within the Landscaping and Lighting Assessment District No.1 for Fiscal Year 2024/2025.

Page 75 of 204 ends

ATTACHMENTS:

None

Page 76 of 204 ends

RESOLUTION NO. 2024-58

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

ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FOR FISCAL YEAR 2024/2025
WHEREAS, The City Council has by previous Resolutions initiated proceedings and declared its intention to levy special benefit assessments against parcels of land within the Landscaping and Lighting Assessment District No. 1, (hereafter referred to as the ”District”) for the fiscal year commencing July 1, 2024 and ending June 30, 2025; pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") to pay the costs and expenses of operating, maintaining and servicing of the improvements located within the District; and, WHEREAS, The Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council the Engineer’s Annual Levy Report (hereafter referred to as the Engineer’s Report) in connection with the proposed levy and collection of special benefit assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Report; and,
WHEREAS, The City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2024, and ending June 30, 2025, to pay the costs and expenses of operating, maintaining and servicing the improvements and appurtenant facilities located within the District; and,
WHEREAS, The City Council has previously conducted a property owner protest ballot proceeding for the District assessments proposed to be levied for Fiscal Year 2024/2025, and said assessments are described in the approved Engineer’s Annual Levy Report, and the assessments as described comply with applicable provisions of the California State Constitution Article XIIID.

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

1. Following notice duly given, the City Council has held a full and fair Public Hearing regarding its Resolution approving or amending the Engineer’s Annual Levy Report prepared in connection with the levy and collection of assessments, and has considered the oral and written statements, protests and communications made or filed by interested persons. The City Council has determined that the property owners in accordance with the requirements of the California State Constitution, Article XIIID have approved the assessments so presented.

Page 77 of 204 ends

2. Based upon its review (and amendments, as applicable) of the Engineer’s Annual Levy Report, a copy of which has been presented to the City Council and which as been filed with the City Clerk, the City Council hereby finds and determines that:
a) The land within the District will receive special benefit by the operation, maintenance and servicing of the improvements within the boundaries of the District. b) The District includes the lands receiving such special benefit. c) The net amount to be assessed upon the lands within the District is in accordance with and apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the special benefit to be received by each parcel from the improvements and services for the Fiscal Year commencing July 1, 2024, and ending June 30, 2025.

3. The Engineer’s Report and assessment as presented to the City Council and on file in the office of the City Clerk are hereby confirmed as filed.

4. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as the maintenance and operation of and the furnishing of services and materials for landscape maintenance areas, street lighting and other appurtenant facilities.

5. The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act and the County Auditor of Kern County shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

6. The City Treasurer shall deposit the money representing assessments collected by the County for the District to the credit of a fund for the Landscaping and Lighting Assessment District No. 1, and such money shall be expended only for the maintenance, operation and servicing of the improvements as described in Section 4.

7. The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2024, and ending June 30, 2025.

8. The City Clerk is hereby authorized and directed to file the levy with the County Auditor upon adoption of this Resolution.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on May 9, 2024 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

Page 78 of 204 ends

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

Page 79 of 204 ends

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 14.

Section: ADMINISTRATIVE
AGENDA
Meeting Date: May 9, 2024
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: RECEIVE AND FILE THE CITY OF MCFARLAND AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2023.

SUMMARY:

Clifton Larson Allen LLP (CLA) has prepared the Audited Financial Statements for the period ending June 30, 2023. The report has been prepared in conformity with the accounting principles generally accepted in the United States of America. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of McFarland for the fiscal year ended June 30, 2023, are free of material misstatements. The audit involved examining, on a test basis, the evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and estimates made by management; and evaluating the overall presentation of the financial statements. The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of McFarland’s financial statements for the fiscal year ended June 30, 2023, are fairly presented in conformity with generally accepted accounting principles.

FINANCIAL IMPACT:

None.

RECOMMENDATION:

Staff Recommends the City Council of the City of McFarland receive and file the audited financial statements for the period ended June 30, 2023.

ATTACHMENTS:

1. 2023 Final Financial Statements

2. 2023 Final Single Audit report

3. 2023 McFarland City Council Presentation 4.11.2024

Page 80 of 204 ends

CITY OF MCFARLAND

FINANCIAL STATEMENTS AND

SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 30, 2023

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CITY OF MCFARLAND

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2023

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT 1

BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE – STATEMENT OF NET POSITION 5
GOVERNMENT-WIDE – STATEMENT OF ACTIVITIES 6
BALANCE SHEET – GOVERNMENTAL FUNDS 7
RECONCILIATION OF GOVERNMENTAL FUNDS – BALANCE SHEET
TO GOVERNMENT-WIDE STATEMENT OF NET POSITION –
GOVERNMENTAL ACTIVITIES 8

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES – GOVERNMENTAL FUNDS 9

RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS TO
GOVERNMENT-WIDE STATEMENT OF ACTIVITIES – GOVERNMENTAL
ACTIVITIES 10
STATEMENT OF NET POSITION – PROPRIETARY FUNDS 11

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET
POSITION – PROPRIETARY FUNDS 12
STATEMENT OF CASH FLOWS – PROPRIETARY FUNDS 13
STATEMENT OF NET POSITION – FIDUCIARY FUND 15
STATEMENT OF CHANGES IN NET POSITION – FIDUCIARY FUND 16 NOTES TO BASIC FINANCIAL STATEMENTS 17

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CITY OF MCFARLAND

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2023

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND 45
BUDGETARY COMPARISON SCHEDULE – TDA-LTF – MAJOR SPECIAL REVENUE FUND 46
BUDGETARY COMPARISON SCHEDULE – GAS TAX – MAJOR
SPECIAL REVENUE FUND 47
BUDGETARY COMPARISON SCHEDULE – DEVELOPMENT IMPACT –
MAJOR SPECIAL REVENUE FUND 48
BUDGETARY COMPARISON SCHEDULE – MISCELLANEOUS GRANTS
– MAJOR SPECIAL REVENUE FUND 49
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 50

COMBINING FUND STATEMENTS
COMBINING BALANCE SHEET – NONMAJOR GOVERNMENTAL
FUNDS 52

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – NONMAJOR GOVERNMENTAL
FUNDS 53

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FINANCIAL SECTION

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CliftonLarsonAllen LLP
CLAconnect.com
(1)
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and Members of the City Council
City of McFarland
McFarland, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of McFarland (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Change in Accounting Principle
As discussed in Note 1 to the financial statements, effective July 1, 2022, the City of McFarland adopted new accounting guidance for Subscription-Based Information Technology Arrangements (SBITAs). The guidance requires entities to recognize a right-to-use subscription asset and corresponding subscription liability for all SBITAs with lease terms greater than twelve months. Our opinions are not modified with respect to this matter.

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Honorable Mayor and Members of the City Council
City of McFarland
(2)
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

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Honorable Mayor and Members of the City Council
City of McFarland
(3)
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted management’s discussion and analysis, that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining nonmajor governmental fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the combining nonmajor governmental fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 20, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

CliftonLarsonAllen LLP
Roseville, California
March 20, 2024

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(4)

BASIC FINANCIAL STATEMENTS

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CITY OF MCFARLAND
GOVERNMENT-WIDE – STATEMENT OF NET POSITION
JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(5)
Governmental-Type Business-Type
Activities Activities Totals
ASSETS
Cash and Investments 6,348,481 $ 9,878,106 $ 16,226,587 $ Cash with Fiscal Agents - Restricted 3,738,872 65,795 3,804,667 Receivables:

Accounts 188,382 1,193,001 1,381,383
Intergovernmental 3,220,177 3,979 3,224,156
Interest - 1,816 1,816
Taxes 173,345 - 173,345
Leases 14,366 158,789 173,155
Prepaids and Other Assets 4,127 5,097 9,224
Internal Balances (18,544) 18,544 -
Loans Receivable 3,570,613 - 3,570,613
Land Held For Resale 446,593 - 446,593
Capital Assets:

Nondepreciable/Nonamortizable 5,390,142 1,355,026 6,745,168 Depreciable, Net 30,106,468 14,768,847 44,875,315
Right-to-Use Assets, Net 149,787 - 149,787
Total Assets 53,332,809 27,449,000 80,781,809

LIABILITIES
Accounts Payable 659,650 294,610 954,260
Accrued Liabilities 49,031 33,608 82,639
Interest Payable 53,667 16,478 70,145
Deposits Payable 152,563 21,139 173,702
Unearned Revenue 2,188,072 172,771 2,360,843
Long-Term Liabilities:

Due Within One Year 229,541 266,316 495,857
Due in More than One Year 5,174,003 4,834,105 10,008,108 Total Liabilities 8,506,527 5,639,027 14,145,554

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows Related to Leases 14,362 153,694 168,056

NET POSITION
Net Investment in Capital Assets 33,567,528 11,047,873 44,615,401 Restricted for:

General 177,103 - 177,103
Streets and Roads 1,575,239 - 1,575,239
Community Development 8,006,335 - 8,006,335
Debt Service 227,732 65,795 293,527
Unrestricted 1,257,983 10,542,611 11,800,594
Total Net Position 44,811,920 $ 21,656,279 $ 66,468,199 $ Primary Government

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CITY OF MCFARLAND
GOVERNMENT-WIDE – STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(6)
Fees, Fines, and Operating Capital Governmental- BusinessCharges for Grants and Grants and Type Type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary Government:

Governmental-Type Activities:

General Government 295,831 $ 881,452 $ - $ - $ 585,621 $ - $ 585,621 $ Public Safety 393,696 4,763,477 1,217,967 - - (3,151,814) (3,151,814) Public Works 1,683,314 12,288 1,655,767 2,290,001 2,274,742 - 2,274,742 Community Development 539,872 639,632 222,623 - 322,383 - 322,383 Interest on Long-Term Debt 143,591 - - - - (143,591) (143,591) Total Governmental-Type
Activities 7,426,085 1,927,068 3,096,357 2,290,001 - (112,659) (112,659) Business-Type Activities:

Sewer 1,949,335 2,071,510 38,440 - - 160,615 160,615
Refuse 1,382,641 1,441,687 - - - 59,046 59,046
Water 2,186,733 2,004,204 - - - (182,529) (182,529)
Public Transportation 116,920 - 121,878 - - 4,958 4,958 Total Business-Type Activities 5,635,629 5,517,401 160,318 - - 42,090 42,090 Total Primary Government 13,061,714 $ 7,444,469 $ 3,256,675 $ 2,290,001 $ 42,090 (112,659) (70,569)

GENERAL REVENUES AND TRANSFERS
General Revenues:

Taxes:

Property Taxes 836,524 - 836,524
Sales and Use Taxes 801,079 - 801,079
Franchise Taxes 213,241 - 213,241
Intergovernmental, Unrestricted:

Motor Vehicle In-Lieu Tax 1,595,463 - 1,595,463
Interest and Investment Earnings 113,010 60,319 173,329 Lease Revenue - 60,414 60,414
Miscellaneous 240,913 - 240,913
Transfers 102,467 - (102,467)
Total General Revenues and Transfers 3,902,697 18,266 3,920,963 CHANGE IN NET POSITION 60,356 3,790,038 3,850,394Net Position - Beginning of Year 21,595,923 41,021,882 62,617,805 NET POSITION - END OF YEAR $ 21,656,279 44,811,920 $ 66,468,199 $ Program Revenues Primary Government
Changes in Net Position
Net Revenues (Expenses) and

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CITY OF MCFARLAND

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(7)
McFarland Other
General Development Miscellaneous Improvement Governmental Fund TDA-LTF Gas Tax CalHOME Impact Grants Authority Funds Total ASSETS
Cash and Investments 132,416 $ 237,858 $ 538,085 $ 266,449 $ 989,899 $ 2,389,679 $ 538,587 $ 1,255,508 $ 6,348,481 $ Cash with Fiscal Agent - Restricted - - - - - - 3,738,872 - 3,738,872 Receivables:

Accounts 129,577 - 27,025 - - - - 31,780 188,382
Intergovernmental 2,153,101 573,906 - - - 2,588 - 490,582 3,220,177 Taxes 173,345 - - - - - - - 173,345
Leases 14,366 - - - - - - - 14,366
Prepaid Items 4,127 - - - - - - - 4,127
Due from Other Funds 1,213,430 - - - 1,209,542 - - - 2,422,972 Loans Receivable - - - 2,860,707 - - - 709,906 3,570,613 Land Held for Resale 446,593 - - - - - - - 446,593
Total Assets 4,266,955 $ 811,764 $ 565,110 $ 3,127,156 $ 2,199,441 $ 2,392,267 $ 4,277,459 $ 2,487,776 $ 20,127,928 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts Payable 649,868 $ - $ - $ - $ - $ 600 $ - $ 9,182 $ 659,650 $ Accrued Liabilities 48,324 - - - - - - 707 49,031
Deposits Payable 152,563 - - - - - - - 152,563
Due to Other Funds 124,043 722,442 - - - 26,908 501,698 997,560 2,372,651 Advances from Other Funds 68,865 - - - - - - - 68,865
Unearned Revenue - - - - - 2,187,656 - 416 2,188,072
Total Liabilities 1,043,663 722,442 - - - 2,215,164 501,698 1,007,865 5,490,832

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue 2,105,832 573,906 - 2,861,108 - - - 709,906 6,250,752 Related to Leases 14,362 - - - - - - - 14,362
Total Deferred Inflows of Resources 2,120,194 573,906 - 2,861,108 - - - 709,906 6,265,114

FUND BALANCES
Nonspendable 450,720 - - - - - - - 450,720
Restricted - - 565,110 266,048 2,199,441 177,103 3,775,761 870,264 7,853,727 Assigned 2,112,278 - - - - - - - 2,112,278
Unassigned (1,459,900) - (484,584) - - - - (100,259) (2,044,743) Total Fund Balances 1,103,098 565,110 (484,584) 266,048 2,199,441 177,103 3,775,761 770,005 8,371,982 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 4,266,955 $ 811,764 $ 565,110 $ 3,127,156 $ 2,199,441 $ 2,392,267 $ 4,277,459 $ 2,487,776 $ 20,127,928 $

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CITY OF MCFARLAND

RECONCILIATION OF GOVERNMENTAL FUNDS

BALANCE SHEET TO GOVERNMENT-WIDE STATEMENT OF NET POSITION

GOVERNMENTAL ACTIVITIES
JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(8)
Fund Balance - Total Governmental Funds 8,371,982 $
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds balance sheet. 35,646,397 Some of the City’s revenue is not available to pay for current period expenditures and therefore are not reported in the governmental funds balance sheet. 6,250,752 Interest on long-term debt is recognized as it accrues, regardless of when it is due. (53,667) Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental funds.

Bonds Payable (Net of Unamortized Premium) (4,424,628)
Notes Payable (814,376)
Lease Payable (75,002)
SBITA Payable (25,958)
Compensated Absences (63,580)
Net Position of Governmental Activities 44,811,920 $

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CITY OF MCFARLAND

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(9)
McFarland Other
General Development Miscellaneous Improvement Governmental Fund TDA-LTF Gas Tax CalHOME Impact Grants Authority Funds Total

REVENUES
Taxes 3,010,197 $ - $ - $ - $ - $ - $ - $ 436,110 $ 3,446,307 $ Licenses and Permits 384,681 - - - 433,888 - - - 818,569 Fines and Forfeitures 52,792 - - - - - - - 52,792Use of Money and Property - 27,298 - - - - 377,049 187 404,534 Intergovernmental Revenues 592,898 97,735 370,059 - - 1,214,575 - 1,060,258 3,335,525 Charges for Services 764,183 - - - - - - - 764,183
Contributions 109,580 - - - - - - - 109,580
Other Revenues 131,333 - - - - - - - 131,333
Total Revenues 5,072,962 97,735 370,059 - 433,888 1,214,575 377,049 1,496,555 9,062,823

EXPENDITURES
Current:

General Government 955,359 - - - - 550,955 - 155,013 1,661,327 Public Safety - 3,739,799 - - - - - 876,848 4,616,647
Public Works 490,702 - - - - - - 371,781 862,483
Community Development 481,984 - - - - - - - 481,984
Debt Service:

Principal 208,707 - - - - - 105,000 - 313,707
Interest and Fiscal Charges 10,759 - - - - - 164,151 - 174,910 Capital Outlay - 3,518,195 - - - - - - 3,518,195
Total Expenditures 9,405,505 - - - - 550,955 269,151 1,403,642 11,629,253

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 97,735 (4,332,543) 370,059 - 433,888 663,620 107,898 92,913 (2,566,430)

OTHER FINANCING SOURES (USES)
Transfers In 1,832,486 - - - - - 542,600 - 2,375,086
Transfers Out - (719,008) - (879,187) (75,542) - (598,882) - (2,272,619) Leases 237,887 - - - - - - - 237,887
Total Other Financing
Soures (Uses) - 1,351,365 - (879,187) (75,542) 542,600 (598,882) - 340,354 NET CHANGE IN FUND BALANCES 97,735 (2,981,178) - (509,128) 358,346 64,738 650,498 92,913 (2,226,076) Fund Balance - Beginning of Year 4,084,276 1,074,238 (582,319) 266,048 1,841,095 112,365 3,125,263 677,092 10,598,058 FUND BALANCES - END OF YEAR $ 1,103,098 $ 565,110 (484,584) $ 266,048 $ 2,199,441 $ 177,103 $ 3,775,761 $ 770,005 $ 8,371,982 $

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CITY OF MCFARLAND

RECONCILIATION OF STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS TO GOVERNMENT-WIDE STATEMENT OF ACTIVITIES

GOVERNMENTAL ACTIVITIES
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(10)
Net Change to Fund Balance - Total Governmental Funds (2,226,076) $ Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.

Expenditures for Capital Outlay 5,485,395
Less: Current Year Depreciation (1,478,213)
Less: Current Year Amortization (121,279)
Some revenues reported in the statement of activities will not be collected for several months after the City’s year end and do not provide current financial resources and therefore are not reported as revenues in the governmental funds. 2,050,833 Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues. Also, governmental funds report the effect of premiums when debt is first issued; however, the amounts are deferred and amortized in the government-wide financial statements.

Principal Payments for Bonds, Notes, Leases, and SBITAs 313,707 Proceeds from Issuance of Notes, Leases, and SBITAs (237,887) Change in Accrued Interest on Long-term Debt 1,050
Amortization of Premium 11,859
Some expenses reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in the governmental funds.

Change in Compensated Absences (9,351)
Change in Net Position of Governmental Activities 3,790,038 $

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CITY OF MCFARLAND

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(11)
Nonmajor
Public
Sewer Refuse Water Transportation Total
ASSETS
Current Assets:

Cash and Investments 1,680,402 $ - $ 8,007,426 $ 190,278 $ 9,878,106 $ Cash with Fiscal Agent - Restricted 44,083 - 21,712 - 65,795 Receivables:

Accounts 400,677 377,268 415,056 - 1,193,001
Intergovernmental 3,979 - - - 3,979
Interest - - 1,816 - 1,816
Leases 158,789 - - - 158,789
Due from Other Funds 4,419 4,114 1,360 604 10,497
Other Assets - - 5,097 - 5,097
Total Current Assets 2,292,349 381,382 8,452,467 190,882 11,317,080 Noncurrent Assets:

Advances to Other Funds 68,865 - - - 68,865
Capital Assets:

Nondepreciable:

Land 1,120,000 - 160,063 - 1,280,063
Construction in Progress - - - 74,963 74,963
Depreciable:

Buildings, Equipment and
Infrastructure 15,063,557 309,677 12,543,818 650,896 28,567,948 Accumulated Depreciation (6,197,641) (309,177) (6,777,684) (514,599) (13,799,101) Total Noncurrent Assets 10,054,781 500 5,926,197 211,260 16,192,738 Total Assets 12,347,130 381,882 14,378,664 402,142 27,509,818

LIABILITIES
Current Liabilities:

Accounts Payable 67,282 111,038 95,633 20,657 294,610
Accrued Liabilities 14,252 4,930 13,007 1,419 33,608
Interest Payable 5,438 - 11,040 - 16,478
Due to Other Funds - 56,387 - 4,431 60,818
Deposits Payable - - 21,139 - 21,139
Unearned Revenue - - - 172,771 172,771
Compensated Absences 9,107 3,705 9,279 2,330 24,421
Bonds Payable 166,160 - 81,840 - 248,000
Total Current Liabilities 262,239 176,060 231,938 201,608 871,845 Noncurrent Liabilities:

Bonds Payable 3,234,760 - 1,593,240 - 4,828,000
Total Liabilities 3,496,999 176,060 1,825,178 201,608 5,699,845

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources - Leases 153,694 - - - 153,694 Total Deferred Inflows
of Resources 153,694 - - - 153,694

NET POSITION
Net Investment in Capital Assets 6,584,996 500 4,251,117 211,260 11,047,873 Restricted for Debt Service 44,083 - 21,712 - 65,795
Unrestricted 2,067,358 205,322 8,280,657 10,542,611 (10,726) Total Net Position 8,696,437 $ 205,822 $ 12,553,486 $ 200,534 $ 21,656,279 $ Enterprise Funds

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CITY OF MCFARLAND

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(12)
Nonmajor
Public
Sewer Refuse Water Transportation Total

OPERATING REVENUES
Charges for Services 2,071,510 $ 1,441,687 $ 2,004,204 $ - $ 5,517,401 $

OPERATING EXPENSES
Salaries and Employee Benefits 641,726 205,156 561,340 56,722 1,464,944 Services and Supplies 494,202 1,176,954 666,850 27,176 2,365,182 Utilities 199,221 - 379,259 - 578,480
Depreciation 416,574 531 477,385 33,022 927,512
Total Operating Expenses 1,751,723 1,382,641 2,084,834 116,920 5,336,118 OPERATING INCOME (LOSS) 59,046 319,787 (80,630) 181,283 (116,920)

NONOPERATING REVENUES (EXPENSES)
Grants 38,440 - - 121,878 160,318
Lease Revenue 60,414 - - - 60,414
Interest Income 17,169 537 42,613 - 60,319
Interest Expense - (197,612) - (101,899) (299,511)
Total Nonoperating
Revenues (Expenses) 537 (81,589) 121,878 (59,286) (18,460) INCOME (LOSS) BEFORE TRANSFERS 59,583 238,198 4,958 (139,916) 162,823 TRANSFERS IN 19,220 - - - 19,220
TRANSFERS OUT (41,978) (17,497) (22,839) (39,373) (121,687) CHANGE IN NET POSITION 61,306 196,220 (162,755) 60,356 (34,415) Net Position - Beginning of Year 144,516 8,500,217 12,716,241 234,949 21,595,923 NET POSITION - END OF YEAR $ 205,822 8,696,437 $ 12,553,486 $ 200,534 $ 21,656,279 $ Enterprise Funds

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CITY OF MCFARLAND

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(13)
Nonmajor
Public
Sewer Refuse Water Transportation Total

CASH FLOWS FROM OPERATING

ACTIVITIES
Receipts from Customers 1,982,960 $ 1,348,133 $ 1,900,555 $ - $ 5,231,648 $ Payments to Suppliers (677,265) (1,204,411) (1,033,004) (21,302) (2,935,982) Payments to Employees (652,875) (212,409) (559,242) (55,056) (1,479,582) Net Cash Provided (Used) by
Operating Activities 652,820 308,309 (68,687) 816,084 (76,358)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Grant Proceeds 38,440 - - 281,880 320,320
Loans from Other Funds 45,346 - - - 45,346
Transfers from Other Funds - 19,220 - - 19,220
Transfers to Other Funds (41,978) (17,497) (22,839) (39,373) (121,687) Settlements - - - -
Net Cash Provided (Used) by
Noncapital Financing Activities 41,808 1,723 242,507 (22,839) 263,199

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Payments Related to the Acquisition of
Capital Assets - (81,712) (61,888) (74,963) (218,563)
Principal Repayments Related to Capital
Purposes - (62,700) - (127,300) (190,000)
Interest Repayments Related to Capital
Purposes - (234,345) - (112,171) (346,516)
Payments made to Escrow account
for Bond Refunding - (346,532) - (108,288) (454,820)
Net Cash (Used) by
Capital and Related
Financing Activities - (725,289) (409,647) (74,963) (1,209,899)

CASH FLOWS FROM INVESTING

ACTIVITIES
Interest Earnings 17,169 537 42,613 - 60,319
Lease Revenue 60,414 - - - 60,414
Net Cash Provided by
Investing Activities 77,583 537 42,613 - 120,733

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS 46,922 (66,427) 91,186 (81,564) (9,883) Cash and Cash Equivalents -
Beginning of Year 66,427 1,677,563 8,110,702 99,092 9,953,784

CASH AND CASH EQUIVALENTS -
END OF YEAR $ - 1,724,485 $ 8,029,138 $ 190,278 $ 9,943,901 $ Cash and Investments 1,680,402 $ - $ 8,007,426 $ 190,278 $ 9,878,106 $ Cash with Fiscal Agent - Restricted 44,083 - 21,712 - 65,795 Cash and Cash Equivalents -
per Statement of Net Position 1,724,485 $ - $ 8,029,138 $ 190,278 $ 9,943,901 $ Enterprise Funds

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CITY OF MCFARLAND

STATEMENT OF CASH FLOWS (CONTINUED)

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(14)
Nonmajor
Public
Sewer Refuse Water Transportation Total

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH

PROVIDED (USED) BY OPERATING

ACTIVITIES
Operating Income (Loss) $ 59,046 319,787 $ $ (80,630) $ 181,283 (116,920) $ Adjustments to Reconcile
Operating Income (Loss) to
Net Cash Provided (Used) by
Operating Activities:

Depreciation 416,574 531 477,385 33,022 927,512
(Increase) Decrease in:

Accounts Receivable (87,516) (93,554) - (106,249) (287,319) Lease Receivable 59,406 - - - 59,406
Increase (Decrease) in:

Accounts Payable 16,158 13,105 (83,844) 5,874 (48,707)
Accrued Liabilities 6,773 3,118 7,808 17,517 (182)
Deposits - - 2,600 - 2,600
Due to Other Funds - 56,387 - - 56,387
Deferred Inflows - Lease Related - (60,440) - - (60,440) Unearned Revenues - - - - -
Compensated Absences (17,922) (10,371) 1,848 (5,710) (32,155) Net Cash Provided (Used) by
Operating Activities 652,820 $ $ 308,309 (68,687) $ $ 816,084 (76,358) $ Enterprise Funds
Noncash capital and financial activities
The City issued bonds to refund the 2010 revenue bonds. Proceeds of $4,490,016 were deposited immediately into an irrevocable trust for the defeasance of $5,525,000 of outstanding revenue bond principal and related accrued interest.

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CITY OF MCFARLAND

STATEMENT OF NET POSITION

FIDUCIARY FUND
JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(15)
Private
Purpose
Trust Fund
RDA
Successor
Agency
ASSETS
Cash and Investments $ 6,665
Total Assets 6,665

NET POSITION
Restricted for Successor Agency 6,665
Total Net Position $ 6,665

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CITY OF MCFARLAND

STATEMENT OF CHANGES IN NET POSITION

FIDUCIARY FUND
YEAR ENDED JUNE 30, 2023
See accompanying Notes to Basic Financial Statements.
(16)
Private
Purpose
Trust Fund
RDA
Successor
Agency

ADDITIONS
Property Taxes $ -
Total Additions -

DEDUCTIONS
Administration -
Total Deductions -

CHANGE IN NET POSITION -
Net Position - Beginning of Year 6,665
NET POSITION - END OF YEAR $ 6,665

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(17)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of McFarland, California (the City) was incorporated on July 18, 1957. The City is a full-service city and operates under a Council – City Administration form of government, providing the following services: general government; public safety; public works; and recreation and development. The City is located in Kern County approximately 25 miles north of Bakersfield, the County government seat.

The City has defined its reporting entity in accordance with accounting principles generally accepted in the United States of America which provide guidance for determining which governmental activities, organizations, and functions should be included in the reporting entity. The Basic Financial Statements present information on the activities of the reporting entity, including all the fund types of the City.

Accounting principles generally accepted in the United States of America require government financial statements to include the primary government and its component units. Component units of a governmental entity are legally separate entities for which the primary government is considered to be financially accountable and for which the nature and significance of their relationship with the primary government are such that exclusion would cause the combined financial statements to be misleading. The primary government is considered to be financially accountable if it appoints a majority of an organization’s governing body and is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the primary government.

Reporting for component units on the City’s financial statements can be blended or discretely presented. Blended component units are, although legally separate entities, in substance part of the City’s operations and, therefore, data from these units are combined with data of the primary government. Discretely presented component units, on the other hand, would be reported in a separate column in the government-wide financial statements to emphasize it is legally separate from the government.

Blended Component Units
Parking Authority – The McFarland Parking Authority of the City of McFarland (the Parking Authority) was formed by the City on April 12, 2012, by Resolution No. 2012-069, under Part 2 of Division 18 of the California Streets and Highways Code, Section 32650. The Parking Authority’s legislative body is the City Council as Board of Directors of the Parking Authority. The fundamental aim of the Parking Authority is to purchase property and construct a public parking lot on that property. The Parking Authority did not report any activity during the year. Separate financial statements are not available for the Authority.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(18)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) A. Reporting Entity (Continued)
Blended Component Units (Continued)
McFarland Improvement Authority – On April 12, 2012, under Resolution No. 2012-070, the Parking Authority and the City entered into a Joint Exercise of Powers Agreement to create the McFarland Improvement Authority (the Improvement Authority). The Improvement Authority’s legislative body is the City Council as Commissioners of the Improvement Authority. The fundamental aim of the Improvement Authority is to provide for the financing of capital improvements and working capital. The Improvement Authority issued bonds for the purpose of funding capital improvements. Separate financial statements are not available for the Authority.

McFarland Public Financing Corporation – On July 31, 2001, the City and the Successor Agency to the Former McFarland Redevelopment Agency entered into a Joint Exercise of Powers Agreement establishing the McFarland Public Financing Corporation (the Corporation) for the purpose of issuing its bonds to be used to provide financial assistance to the City, the Agency or any other public entity of the state of California.

The City Council of McFarland is the governing body for the Corporation. The McFarland Public Financing Corporation did not report any activity during the year. Separate financial statements are not available for the Corporation.

Discretely Presented Component Units
There are no component units of the City which meet the criteria for discrete presentation.

B. Basis of Presentation
Government-Wide Financial Statements
The statement of net position and statement of activities display information on all of the nonfiduciary activities of the City and its blended component units. These statements include the financial activities of the overall government, except fiduciary activities.

Eliminations have been made to minimize the double counting of internal activities.

Interfund services provided and used are not eliminated in the process of consolidation.

These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(19)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Government-Wide Financial Statements (Continued)
The statement of activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Certain indirect costs, which cannot be identified and broken down are included in the program expense reported for individual functions and activities. Program revenues include 1) charges paid by the recipients of goods and services offered by the program, 2) operating grants and contributions, and 3) capital grants and contributions. Taxes and other items not properly included among program revenues are presented instead as general revenues.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis is placed on major funds within the governmental and proprietary categories, each is displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds.

The City reports the following major governmental funds:
 The General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General fund includes such activities as general government, public safety, public works, and recreation and development.
 The TDA-LTF Fund is used to account for the City’s share of the Transportation Development Allocation which is legally restricted for specific purposes, primarily street construction and maintenance and related street expenditures. This fund also accounts for other state and federal grant revenues related to street maintenance or construction.
 The Gas Tax Fund is used to account for highway users tax allocated by the state of California.
 The CalHOME Fund is used to account for a CalHOME Homeownership Project Development Program award.
 The Development Impact Fund is used to account for impact fees.  The Miscellaneous Grants Fund is used to account for grants not frequently awarded to the City.
 The McFarland Improvement Authority Fund is reported as debt service fund and is used to account for the activities of the McFarland Improvement Authority, including debt repayment.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(20)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Fund Financial Statements (Continued)
The City reports the following major proprietary funds:
 The Sewer Fund is used to account for the provisions of sewer service to the residents of the City. All activities necessary to provide such service are accounted for in this fund.
 The Refuse Fund is used to account for the collection and disposal of refuse within the City. All activities necessary to provide such service are accounted for in this fund.
 The Water Fund is used to account for the provisions of water service to residents of the City. All activities necessary to provide such service are accounted for in this fund.

The City reports the following additional fund type:
 The RDA Successor Agency Private Purpose Trust Fund is a fiduciary fund used to account for monies received from the Kern County Auditor Controller for the repayment of the enforceable obligations of the former McFarland Redevelopment Agency. These funds are restricted for the sole purpose of payment on items on an approved Recognized Payment Obligation Schedule.

C. Basis of Accounting and Measurement Focus
The government-wide, proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting.

Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements, and donations. Under the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(21)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Basis of Accounting and Measurement Focus (Continued) Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Property and sales taxes, interest and charges for services are considered susceptible to accrual and are accrued when their receipt occurs within 60 days after the end of the fiscal year. Certain state and federal grants are considered susceptible to accrual and are accrued when their receipt occurs within 180 days after the end of the fiscal year. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due. General capital assets acquisitions are reported as expenditures in the various functions of the governmental funds.

Proceeds of governmental long-term debt and acquisitions under leases are reported as other financing sources.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation of capital assets.

All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

D. Cash and Investments
The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interestbearing accounts and other investments for varying terms.

Certain disclosure requirements for deposits and investment risks were made in the following areas: Interest Rate Risk, Credit Risk, Custodial Credit Risk, and Concentrations of Credit Risk.

In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Interest earned on investments is allocated using the Local Agency Fund (LAIF) factor to selected funds by the City.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(22)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Cash and Investments (Continued)
The City participates in an investment pool LAIF, which has invested a portion of the pooled funds in Structured Notes and Asset-Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the state of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to changes in interest rates.

Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as “Cash and Investments” in the accompanying basic financial statements.

E. Receivables
Receivables for governmental activities consist mainly of accounts, intergovernmental, and interest. Receivables for business-type activities consist mainly of user fees, intergovernmental, and interest earnings. Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required.

F. Other Assets
Prepaid Items
Payments made for services that will benefit future accounting periods are recorded as prepaid costs in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. Prepaid costs do not reflect current appropriable resources and thus, an equivalent portion of fund balance is reported as nonspendable.

G. Loans Receivable
Loans receivable represent low interest notes and related accrued interest to finance multi-family and single family construction and rehabilitation projects, homebuyer assistance for low income families, as well as business start-up costs. Loan terms are 15 to 55 years with an interest rate at 0% to 5%. The primary source of funding for these loans comes from grants from the Community Development Block Grant (CDBG) program and Home Investment Partnerships (HOME) program. The CDBG and HOME grants contain monitoring requirements to ensure grant compliance. These requirements are reflected in the loan agreements.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(23)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) H. Capital Assets
Capital and Right-to-Use assets, which include property, plant, equipment and infrastructure assets (e.g., roads, traffic signals, drainage systems and similar items), are reported in the applicable governmental or business-type activities column in the government-wide financial statements. Capital and Right-to-Use assets are defined by the City as assets with an initial cost of more than $1,000 ($25,000 for infrastructure) and an estimated life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at the estimated acquisition value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

Land and construction in progress are not depreciated. Capital assets used in operations are depreciated or amortized using the straight line method over the assets estimated useful life in the government-wide financial statements. Right-to-use lease assets are amortized in a systematic and rational manner over the shorter of the lease term or the useful life of the underlying asset. The range of estimated useful lives by type of asset is as follows:

Depreciable/Amortizable Asset Estimated Lives
Buildings 15 to 40 Years
Improvements Other Than Buildings 15 to 40 Years
Machinery and Equipment 5 to 20 Years
Infrastructure 20 to 50 Years
I. Leases
Leases are defined by the general government as the right-to-use an underlying asset.

As lessee, the City recognizes a lease liability and an intangible right-of-use lease asset at the beginning of a lease unless the lease is considered a short-term lease or transfers ownership of the underlying asset. Right-of-use lease assets are measured based on the net present value of the future lease payments at inception, using the weighted average cost of capital, which approximate the incremental borrowing rate. Remeasurement of a lease liability occurs when there is a change in the lease term and/or other changes that are likely to have a significant impact on the lease liability. The City calculates the amortization of the discount on the lease liability and reports that amount as outflows of resources. Payments are allocated first to accrued interest liability and then to the lease liability. Variable lease payments based on the usage of the underlying assets are not included in the lease liability calculations but are recognized as outflows of resources in the period in which the obligation was incurred.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(24)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. Leases (Continued)
As lessor, the City recognizes a lease receivable. The lease receivable is measured using the net present value of future lease payments to be received for the lease term and deferred inflow of receivables at the beginning of the lease term. Periodic amortization of the discount on the receivable are reported as interest revenue for that period. Deferred inflows of resources are recognized as inflows on a straight-line basis over the term of the lease. This recognition does not apply to short-term leases, contracts that transfer ownership, leases of assets that are investments, or certain regulated leases. Any initial direct costs are reported as an outflow of resources for that period. Re-measurement of lease receivables occur when there are modifications, including but not limited to changes in the contract price, lease term, and adding or removing an underlying asset to the lease agreements. In the case of a partial or full lease termination, the carrying value of the lease receivable and the related deferred inflow of resources will be reduced and will include a gain or loss for the difference.

J. Property Tax
Secured property taxes are levied during September of each year for the fiscal year beginning with the preceding July 1 and ending the following June 30. They become a lien on real property on January 1 preceding the fiscal year for which taxes are levied.

The Kern County Assessor establishes the value of the property on January 1. Taxes are payable in two installments on November 1 and February 1, and are delinquent if not paid by December 10 and April 10, respectively. In 1978, a state constitutional amendment (Proposition 13) provided that the tax rate be limited to 1% of market value, levied only by the County and shared with all other jurisdictions. Such limitation on the rate may only be increased through voter approval. The County collects property taxes and distributes them to taxing jurisdictions on the basis of the taxing jurisdiction’s assessed valuations and on the tax rate for voter-approved debt.

K. Interfund Transactions
Interfund transactions are reflected as either loans, services provided or used, reimbursements or transfers.

Loans reported as receivables and payables are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans) as appropriate and are subject to elimination upon consolidation. Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not in spendable form.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(25)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) K. Interfund Transactions (Continued)
Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. These services provide information on the net cost of each government function and therefore are not eliminated in the process of preparing the government-wide statement of activities.

Reimbursements occur when the funds responsible for particular expenditures or expenses repay the funds that initially paid for them. Such reimbursements are reflected as expenditures or expenses in the reimbursing fund and reductions to expenditures or expenses in the reimbursed fund.

All other interfund transactions are treated as transfers. Transfers between funds are netted as part of the reconciliation to the government-wide presentation.

L. Unearned Revenue
Under the accrual and modified accrual basis of accounting, revenue may be recognized only when it is earned. When assets are recognized in connection with a transaction before the earnings process is complete, those assets are offset by a corresponding liability for unearned revenue.

M. Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits up to certain limits. For governmental funds, compensated absences are recorded as current and noncurrent liabilities only on the government-wide financial statements. For proprietary funds, current and noncurrent liabilities for compensated absences are recorded in both the government wide financial statements and the fund financial statements. There is no liability for unpaid sick leave since the City does not pay such amounts when employees separate from service with the City.

N. Long-Term Obligations
In the government-wide financial statements and in the proprietary fund financial statements, bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount.

Bond issuance costs are expensed when bonds are issued.

In governmental fund financial statements, bond premiums and discounts, as well as debt issuance costs are recognized in the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuance are also reported as other financing sources. Issuance costs, whether or not withheld from the actual debt proceeds, are reported as debt service expenditures.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(26)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Net Position
The government-wide and business-type activities fund financial statements utilize a net position presentation. Net position is categorized as follows:

Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.

Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose or included in net investment in capital assets.

When both restricted and unrestricted net position are available for use, it is the City’s policy to use restricted net position first, and then unrestricted net position as they are needed.

P. Fund Balance
Fund balances of the governmental funds are presented in the financial statements based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. Fund balances are classified as follows:

Nonspendable – Amounts that cannot be spent either because they are not in a spendable form or because they are legally or contractually required to be maintained intact.

Restricted – Amounts restricted by external sources (creditors, laws of other governments, etc.) or by constitutional provision or enabling legislation.

Committed – Amounts that are obligated to a specific purpose which are internally imposed by the government through formal action (Ordinances and Resolutions) at the highest level of decision making authority (City Council). These commitments can only be overturned by a like action.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(27)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) P. Fund Balance (Continued)
Assigned – Amounts that are intended to be used for specific purposes that are considered neither restricted nor committed. Undesignated excess Fund Balances may be assigned by the City Council, City Manager, or Finance Director for specific purposes through the budget process or agenda items. The assigned designation may be reversed by the City Council at any public meeting.

Unassigned – Residual positive fund balances within the General Fund, which have not been classified within the other above mentioned categories. Unassigned Fund Balances may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed, or assigned for those specific purposes.

When expenditures are incurred for purposes for which all restricted, committed, assigned, and unassigned fund balances are available, the City’s policy is to apply in the following order, except for instances wherein an ordinance specifies the fund balance to be charged: Restricted, Committed, Assigned, and Unassigned.

The City does not have a formal minimum fund balance requirement.

Q. Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures.

Accordingly, actual results could differ from those estimates.

R. Implementation of New Governmental Accounting Standards The Governmental Accounting Standards Board (GASB) releases new accounting and financial reporting standards which may have a significant impact on the City’s financial reporting process. New standards applicable to the year ended June 30, 2023, are as follows:

GASB Statement No. 96 – Subscription-Based Information Technology Arrangements In May 2020, the GASB issued GASB Statement No. 96, Subscription-Based Information Technology Arrangements. This standard defines a subscription-based information technology arrangement (SBITA); establishes that a SBITA results in a rightto-use subscription asset (an intangible asset) and a corresponding subscription liability; provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and requires note disclosures regarding a SBITA.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(28)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) R. Implementation of New Governmental Accounting Standards (Continued) The City adopted the requirements of the guidance effective July 1, 2022 and has applied the provisions of this standard to the beginning of the period of adoption. The implementation of this standard resulted in the Government reporting a SBITA asset and a SBITA liability as disclosed in Note 3 and Note 8.

NOTE 2 CASH AND INVESTMENTS
The City maintains a cash and investment pool for all funds. Certain restricted funds, which are held and invested by independent outside custodians through contractual agreements are not pooled.

Statement of Net Position:

Cash and Investments 16,226,587 $
Cash with Fiscal Agents 3,804,667
Statement of Fiduciary Net Position:

Cash and Investments 6,665
Total 20,037,919 $
Cash and investments as of June 30, 2023, consist of the following:

Deposits with Financial Institutions 19,670,398 $
Cash on Hand 3,000
Investments 364,521
Total 20,037,919 $
Deposits
At year-end, the carrying amount of the City’s cash deposits (including amounts in checking accounts and money market accounts) was $20,037,919 and the bank balance was $20,279,280. The difference between the bank balance and the carrying amount represents outstanding warrants and wire transfers and deposits in transit.

Custodial Credit Risk
In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. The City has no deposit policy for custodial credit risk.

The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies.

California law also allows financial institutions to secure public agency deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. As of June 30, 2023, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in fully collateralized accounts, as permitted by the California Government Code.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(29)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Deposits (Continued)
Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an Agent of Depository has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository is considered to be held for, and in the name of, the local governmental agency.

Investments
The City had the following investments at June 30, 2022:

Investment Type Fair Value Maturity Date
State Treasurer's Investment Pool (LAIF) 364,521 $ N/A
Total Investments 364,521 $
Interest Rate Risk
The City’s exposure to interest rate risk is identified by the above weighted average maturities. The City has no investment policy for interest rate risk.

Credit Rating Risk
The City is required to disclose the credit quality ratings of investments in debt securities as issued by nationally recognized statistical rating organizations. At June 30, 2023, the Credit rating for investment in LAIF was not rated. The City has no investment policy for credit risk.

Concentration of Credit Risk
The City is required to disclose any investment in any one issuer that represents 5% or more of total investments. Investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments are excluded from this requirement. As such, the City has no concentration of credit risk that exceeds 5%. The City has no investment policy for concentration of credit risk.

Custodial Credit Risk
For an investment, this is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF). The City has no investment policy for custodial credit risk.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(30)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
Custodial Credit Risk (Continued)
The table below identifies the investment types that are authorized for the City of McFarland by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that addresses investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Minimum
Maximum Percentage Quality
Authorized Investment Type Maturity of Portfolio Requirements Local Agency Bonds 5 Years None None
U.S. Treasury Obligations 5 Years None None
State Obligations 5 Years None None
CA Local Agency Obligations 5 Years None None
U.S. Agency Obligations 5 Years None None
Bankers Acceptance 180 Days 40% None
Commercial Paper - Select Agencies 270 Days 25 A-1
Commercial Paper - Other Agencies 270 Days 40 A-1
Negotiable Certificates of Deposit 5 Years 30 None
CD Placement Service 5 Years 30 None
Repurchase Agreements 1 Year None None
Reverse Repurchase Agreements 92 Days 20 None
Medium-Term Notes 5 Years 30 A
Mutual and Money Market Funds N/A 20 Multiple
Collateralized Bank Deposits 5 Years None None
Mortgage Pass-Through Securities 5 Years 20 AA
Bank/Time Deposits 5 Years None None
County Pooled Investment Funds N/A None None
Joint Powers Authority Pool N/A None Multiple
Local Agency Investment Fund (LAIF) N/A None None
Fair Value of Investments
The City measures and records its investments using fair value measurement guidelines established by accounting principles generally accepted in the United States of America.

These guidelines recognize a three-tiered fair value hierarchy, as follows:

Level 1 – Quoted prices for identical investments in active markets; Level 2 – Observable inputs other than quoted market prices; and Level 3 – Unobservable inputs.

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NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(31)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Fair Value of Investments (Continued)
The City’s position in external investment pools is, in itself, regarded as a type of investment and looking through to the underlying investments of the pool is not appropriate. Therefore, the City’s investment in external investment pools is not recognized in the three-tiered fair value hierarchy described above.

Investment in External Investment Pools
The City maintains an investment in the state of California Local Agency Investment Fund (LAIF), managed by the State Treasurer. This fund is not registered with the Securities and Exchange Commission as an investment company, but is required to invest according to California State Code. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by State Statute.

At June 30, 2023, the City’s investment in LAIF valued at amortized cost was $364,521 and is the same as the value of the pool shares. There are no restrictions on withdrawal of funds. The total amount invested by all public agencies in LAIF on that day was $174.8 billion. Of that amount, 97.22% is invested in nonderivative financial products and 2.78% in structured notes and asset-backed securities.

Restricted Cash and Investments with Fiscal Agents
Cash and investments at June 30, 2023, that are restricted by legal or contractual requirements are comprised of the following:

Governmental-Type Activities:

McFarland Improvement Authority:

Reserves for Capital Projects 3,457,473 $
Debt Service Reserves 281,399
Total McFarland Improvement Authority: 3,738,872
Business-Type Activities:

Sewer Fund:

Debt Service Reserves 44,083
Water Fund:

Debt Service Reserves 21,712
Total 65,795
Total Restricted Cash and Investments 3,804,667 $

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(32)
NOTE 3 CAPITAL ASSETS
Capital and right-to-use assets activity for the year ended June 30, 2023, was as follows:

Balance Transfers/ Balance
July 1, 2022 Additions Retirements Adjustments June 30, 2023 Governmental-Type Activities:

Capital Assets, Not Being Depreciated:

Land 993 $ - ,176 $ - $ - $ 993 $ ,176
Construction In Progress 2 3 ,306,555 - ,258,893 4 (1,168,482) ,396,966 Total Capital Assets, Not Being
Depreciated 3 3 ,299,731 - ,258,893 5 (1,168,482) ,390,142 Capital Assets, Being Depreciated:

Infrastructure 36 1 ,046,386 - ,380,589 - 37 ,426,975
Machinery and Equipment 1 274 ,979,357 - ,339 - 2 ,253,696 Vehicles 1 406 ,212,496 - ,810 1 2 ,168,482 ,787,788
Total Capital Assets, Being
Depreciated 39 2 ,238,239 - ,061,738 1 42 ,168,482 ,468,459 Less Accumulated Depreciation for:

Infrastructure (8,534,036) - (1,160,682) - (9,694,718)
Machinery and Equipment (1,422,072) - (152,843) - (1,574,915) Vehicles (927,670) - (164,688) - (1,092,358)
Total Accumulated Depreciation (10,883,778) - (1,478,213) - (12,361,991) Total Capital Assets, Being
Depreciated, Net 28 583 ,354,461 - ,525 1 30 ,168,482 ,106,468 Right-to-Use Assets, Being Amortized:

Machinery and Equipment 188 124 ,065 - ,500 - 312 ,565
SBITAs - 40 - ,264 - 40 ,264
Total Right-to-Use Assets, Being
Amortized 188 164 ,065 - ,764 - 352 ,829
Less Accumulated Amortization for:

Machinery and Equipment (81,763) - (116,196) - (197,959) SBITAs - - (5,083) - (5,083)
Total Accumulated Amortization (81,763) - (121,279) - (203,042) Total Right-to-Use Assets, Being
Amortized, Net 106 43 ,302 - ,485 - 149 ,787
Governmental-Type Activities Capital
Assets, Net 31 $ 3 ,760,494 $ - ,885,903 $ - $ 35 $ ,646,397 Balance Transfers/ Balance
July 1, 2022 Additions Retirements Adjustments June 30, 2023 Business-Type Activities:

Capital Assets, Not Being Depreciated:

Land 1 $ - ,280,063 $ - $ - $ 1 $ ,280,063
Construction In Progress - 74 - ,963 - 74 ,963
Total Capital Assets, Not Being
Depreciated 1 74 ,280,063 - ,963 - 1 ,355,026
Capital Assets, Being Depreciated:

Infrastructure 6 - ,836,223 - - 6 ,836,223
Buildings and Improvements 8 - ,579,010 - - 8 ,579,010
Machinery and Other 115 11,976,338 - ,921 - 12 ,092,259 Vehicles 1 27 ,032,777 - ,679 - 1 ,060,456
Total Capital Assets, Being
Depreciated 28 143 ,424,348 - ,600 - 28 ,567,948
Less Accumulated Depreciation for:

Infrastructure (723,250) - (170,905) - (894,155)
Buildings and Improvements (3,182,779) - (410,167) - (3,592,946) Machinery and Other (8,091,070) - (318,016) - (8,409,086) Vehicles (874,490) - (28,424) - (902,914)
Total Accumulated Depreciation (12,871,589) - (927,512) - (13,799,101) Total Capital Assets, Being
Depreciated, Net 15 ,552,759 - (783,912) - 14 ,768,847
Business-Type Activities Capital
Assets, Net 16 $ ,832,822 $ - (708,949) $ - $ 16 $ ,123,873

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(33)
NOTE 3 CAPITAL ASSETS (CONTINUED)
Depreciation
Depreciation expense was charged to governmental functions as follows at June 30, 2023:

General Government 426,227 $
Public Safety 146,830
Public Works 847,268
Community Development 57,888
Total Depreciation Expense - Governmental
Functions 1,478,213 $
Depreciation expense was charged to business-type functions as follows at June 30, 2023:

Solid Waste 416,574 $
Refuse 531
Water 477,385
Public Transit 33,022
Total Depreciation Expense - Business-Type
Functions 927,512 $
Amortization
Amortization expense was charged to governmental functions as follows at June 30, 2023:

General Government 121,279 $
Total Amortization Expense - Governmental
Functions 121,279 $

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(34)
NOTE 4 INTERFUND TRANSACTIONS
Due to/from Other Funds
During the course of operations, transactions occur between funds to account for goods received or services rendered. These receivables and payables are classified as due from or due to other funds. In addition, when funds overdraw their share of pooled cash, the receivables and payables are also classified as due from or due to other funds. The following are due from and due to balances as of June 30, 2023:

Due from Due to
Other Funds Other Funds
General Fund 1,213,430 $ 124,043 $
McFarland Improvement Authority - 501,698
TDA - LTF - 722,442
Development Impact 1,209,542 -
Miscellaneous Grants - 26,908
Sewer 4,419 -
Refuse 4,114 56,387
Water 1,360 -
Nonmajor Governmental Funds - 997,560
Nonmajor Enterprise Fund 604 4,431
Total 2,433,469 $ 2,433,469 $
Advances from/to Other Funds
The amount payable to the Sewer Fund relate to a loan for capital projects, including park facilities and other public infrastructure and facilities. The loan is scheduled to be repaid in 2024:

Advances to Advances from
Other Funds Other Funds
General Fund - $ 68,865 $
Sewer 68,865 -
Total 68,865 $ 68,865 $

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(35)
NOTE 4 INTERFUND TRANSACTIONS (CONTINUED)
Transfers
Transfers are indicative of funding for capital projects, and lease payments or debt service.

The following are the interfund transfer balances for the year ended June 30, 2023:

Transfer In Transfer Out
General Fund 1,832,486 $ 719,008 $
Gas Tax - 879,187
McFarland Improvement Authority 542,600 -
Development Impact - 75,542
Miscellaneous Grants - 598,882
Sewer - 41,978
Refuse 19,220 17,497
Water - 22,839
Nonmajor Enterprise Fund - 39,373
Total 2,394,306 $ 2,394,306 $
During the year, the City transferred $879,187 from its Gas Tax Fund to the General Fund to fund capital projects, $598,882 from the Miscellaneous Grants Fund to the General Fund for fire services, and $542,600 from the General Fund to the McFarland Improvement Authority for debt service.

NOTE 5 UNEARNED/UNAVAILABLE REVENUE
Unearned revenue consists of moneys received where the City has not yet incurred the qualifying expenditures.

Deferred inflows of resources represents an acquisition of net position or fund balance that applies to future periods and so will not be recognized as an inflow of resources (revenue) until that time. The City has transactions that qualify for reporting under this category:
unavailable revenue. Unavailable revenue is only reported in the governmental funds balance sheet under the modified accrual basis of accounting.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(36)
NOTE 5 NOTE 5 UNEARNED/UNAVAILABLE REVENUE (CONTINUED)
At June 30, 2023, components of unearned and unavailable revenues were as follows:

Unearned Unavailable
Revenue Revenue Total
General Fund:

Grant Revenue - $ 2,105,832 $ 2,105,832 $
TDA:

Grant Revenue - 573,906 573,906
CalHOME:

Grant Revenue and Loans - 2,861,108 2,861,108
Miscellaneous Grants:

Grant Revenue and Loans 2,187,656 - 2,187,656
Nonmajor Governmental Funds:

Grant Revenue and Loans 416 709,906 710,322
Total Governmental-Type
Activities 2,188,072 $ 6,250,752 $ 8,438,824 $
Public Transportation:

Grant Revenue 172,771 $
Total Business-Type
Activities 172,771 $
NOTE 6 LONG-TERM LIABILITIES
The following is a summary of changes in long-term liabilities for the year ended June 30, 2023:

Amounts
Balance Balance Due Within
Type of Indebtedness July 1, 2022 Additions Retirements Adjustments June 30, 2023 One Year Governmental-Type Activities:

Direct Placement
Revenue Bonds 4,245,000 $ - $ (105,000) $ - $ 4,140,000 $ 100,000 $ Unamortized Premiums on Bonds 296,487 - (11,859) - 284,628 - Direct Borrowing
Notes Payable 777,639 83,723 (46,986) - 814,376 20,207
Other Liabilities
Leases 108,517 117,500 (151,015) - 75,002 67,497
SBITAs - 36,664 (10,706) - 25,958 10,047
Compensated Absences 54,229 23,775 (14,424) - 63,580 31,790 Total Governmental-Type
Activities 5,481,872 $ 261,662 $ (339,990) $ - $ 5,403,544 $ 229,541 $ Business-Type Activities:

Direct Placement
Revenue Bonds 5,715,000 $ 5,076,000 $ (5,715,000) $ - $ 5,076,000 $ 248,000 $ Other Liabilities
Compensated Absences 56,576 12,155 (44,310) - 24,421 18,316 Total Business-Type Activities 5,771,576 $ 5,088,155 $ (5,759,310) $ - $ 5,100,421 $ 266,316 $ Compensated absences for the governmental activities are generally liquidated by the fund where the accrued liability occurred.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(37)
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
Individual issues of debt payable outstanding at June 30, 2023, are as follows:

Governmental-Type Activities:

Revenue Bonds:

Series 2017 Lease Revenue Bonds dated December 1,
2017, in the original amount of $4,450,000 at 3% to 4%
interest; principal and interest payable each March 1
and September 1 until September 2, 2047, maturity.

Bonds issued by the McFarland Improvement
Authority. Secured by a pledge of lease revenues. 4,140,000 Total Revenue Bonds 4,140,000
Notes Payable:

Note payable to the United States Department of
Agriculture in the amount of $844,700; principal and
interest at 3.375% due each October 1 through 2058. 814,376 Total Notes Payable 814,376
Total Governmental-Type Activities 4,954,376 $
Business-Type Activities:

Revenue Bonds:

Revenue Bonds dated June 15, 2023, in the
original amount of $5,076,000 at 4.410% interest;
payable semi-annually commencing October 1,
2023. Principal is due annually commencing
October 1, 2023, with final payment due October 1,
2039. Secured by a pledge of water and wastewater
net revenues. 5,076,000 $

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(38)
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
The following are schedules of debt service requirements as of June 30, 2023:

Year Ending June 30, Principal Interest Principal Interest 2024 110,000 $ 161,000 $ 20,207 $ 2,093 $
2025 115,000 157,700 20,264 2,036
2026 115,000 154,250 20,321 1,979
2027 120,000 150,800 20,378 1,922
2028 125,000 147,200 20,436 1,864
2029 - 2033 700,000 657,000 103,043 8,453
2034 - 2038 845,000 506,400 104,501 6,992
2039 - 2043 1,030,000 322,600 105,978 5,510
2044 - 2048 980,000 100,000 107,477 4,007
2049 - 2053 - - 108,997 2,483
2054 - 2058 - - 110,538 937
2059 - - 72,236 -
Total 4,140,000 $ 2,356,950 $ 814,376 $ 38,276 $
Governmental-Type Activities
Revenue Bonds Note Payable
Year Ending June 30, Principal Interest
2024 248,000 $ 172,369 $
2025 212,000 208,240
2026 222,000 198,671
2027 232,000 188,660
2028 242,000 178,208
2029 - 2033 2,737,000 1,048,014
2034 - 2038 1,183,000 79,799
Total 5,076,000 $ 2,073,961 $
Business-Type Activities
Revenue Bonds
On June 15, 2023, the City issued $5,076,000 in revenue bonds with an average interest rate of 4.410% to advance refund $5,525,000 of outstanding 2010 revenue bonds with interest rate ranging from 0.5% to 5%. The net proceeds of $4,940,016 plus an additional $660,106 of reserve moneys were used to purchase securities, resulting in a loss of $75,123. Those securities were deposited in an irrevocable trust with an escrow agent to provide for all future debt service payments on the 2010 Series bonds. As a result, the 2010 Series bonds are considered to be defeased and the liability for those bonds has been removed from the government-wide statement of net assets and the proprietary fund statement of net position.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(39)
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
Pledged Revenues
The City has pledged future water and wastewater utility revenue to repay revenue bonds issued in 2010. The various bonds were issued for the purchase of construction of various water or wastewater infrastructure. At June 30, 2023, $5,076,000 remains outstanding to be repaid by future water and wastewater revenues. If such revenues prove insufficient, the remainder will be repaid as a general obligation of the City. For the fiscal year ended June 30, 2023, the net revenue available for service of this debt was $298,537. The debt principal and interest paid in fiscal year 2022-2023 equals $467,213 (156.5% of available pledged net revenues).

NOTE 7 LEASES
Leases Payable
The City leases equipment as well as certain operating and office facilities for various terms under long-term, noncancelable lease agreements. The leases expire at various dates through 2027 with interest rates ranging from 7.3918 to 14.4717%.

Total future minimum lease payments under lease agreements are as follows:

Year Ending June 30, Principal Interest
2024 67,497 $ 1,098 $
2025 5,167 533
2026 1,832 168
2027 506 18
Total Minimum Lease Payments 75,002 $ 1,817 $
Governmental-Type Activities
Right-to-use assets acquired through outstanding leases are shown below, by underlying asset class.

GovernmentalType Activities
Equipment 312,565 $
Less: Accumulated Amortization (197,959)
Total 114,606 $

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(40)
NOTE 7 LEASES (CONTINUED)
Leases Receivable
The City, acting as a lessor, leases various assets under long-term, noncancelable lease agreements with no interest. The leases expire at various dates through 2026. During the year ended June 30, 2023, the City recognized $13,951 for governmental activities and $60,414 for business type activities in lease revenue and no interest revenue, pursuant to these contracts. Total minimum lease payments to be received under lease agreements are as follows:

Year Ending June 30, Principal Interest Principal Interest 2024 14,366 $ - $ 61,781 $ - $
2025 - - 64,252 -
2026 - - 32,756 -
Total Minimum
Lease Payments 14,366 $ - $ 158,789 $ - $
Governmental-Type Activities Business-Type Activities
NOTE 8 SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS The City has entered into various long-term, non-cancellable subscription-based information technology agreements. Total future minimum lease payments under these agreements are as follows:

Year Ending June 30, Principal Interest
2024 10,047 $ 729 $
2025 5,296 444
2026 5,264 296
2027 5,351 150
Total Minimum Lease Payments 25,958 $ 1,619 $
Governmental-Type Activities
Right-to-use assets acquired through outstanding agreements are shown below, by underlying asset class.

GovernmentalType Activities
Equipment 40,264 $
Less: Accumulated Amortization (5,083)
Total 35,181 $
NOTE 9 FUND BALANCES
As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(41)
NOTE 8 FUND BALANCES (CONTINUED)
The fund balances for all major and nonmajor governmental funds as of June 30, 2023, were distributed as follows:

McFarland Other
Development Miscellaneous Improvement Governmental
General TDA-LTF Gas Tax CalHOME Impact Grants Authority Funds Total Nonspendable:

Prepaids 4,127 $ - $ - $ - $ - $ - $ - $ - $ 4,127 $
Land Held
for Resale 446,593 - - - - - - - 446,593
Subtotal 450,720 - - - - - - - 450,720
Restricted for:

Streets and
Transportation - - 565,110 - - - - 870,264 1,435,374
Impact Fees - - - - 2,199,441 - - - 2,199,441
CalHOME - - - 266,048 - - - - 266,048
General
Government - - - - - 177,103 - - 177,103
Debt Service - - - - - - 281,399 - 281,399
Capital Projects - - - - - - 3,494,362 - 3,494,362
Subtotal - - 565,110 266,048 2,199,441 177,103 3,775,761 870,264 7,853,727 Assigned to:

CUP Fees for
Capital Projects 2,112,278 - - - - - - - 2,112,278
Subtotal 2,112,278 - - - - - - - 2,112,278
Unassigned (1,459,900) (484,584) - - - - - (100,259) (2,044,743) Total 1,103,098 $ (484,584) $ 565,110 $ 266,048 $ 2,199,441 $ 177,103 $ 3,775,761 $ 770,005 $ 8,371,982 $ NOTE 10 RETIREMENT PLAN
General Information About the Pension Plan
Plan Description
The City’s defined contribution plan provides for retirement benefits to plan members and beneficiaries. The plan is administrated by John Hancock Life Insurance Company.

Funding Policy
The City contributes 10% of permanent employees’ salaries who have at least three years of service. Vesting is at 33% per year over three years. In the event an employee terminates service prior to retirement, the employee is entitled to a refund of the employee’s contributions plus interest plus the vested portion of the City’s contributions.

During the current year, the City was required to make contributions to the plan in the amount of $313,075. The plan also included $4,629 of forfeitures during the current year.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(42)
NOTE 11 RISK MANAGEMENT
The City is exposed to various risks of loss related to torts: theft of, damage to and destruction of assets: errors and omissions; injuries to employees; and natural disasters.

For general liability and workers’ compensation programs, the City is a member of the Central San Joaquin Valley Risk Management Authority (the RMA). The RMA is comprised of 55 member cities and special districts and is organized under a Joint Powers Agreement pursuant to the California Government Code. The purpose of the RMA is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage. Each member has a representative on the Board of Directors with officers of the RMA being elected annually by the Board Members.

General Liability
Annual deposits are paid by members and are adjusted retrospectively to cover costs. Each member has a specific self-insured retention (SIR) level. The City of McFarland’s SIR is $25,000. The city is responsible for the first $25,000 of each occurrence. The City does not share or pay for losses of other members with SIRs under $25,000. Specific coverage includes general and automobile liability, personal injury, errors and omissions, and certain other coverage. Claims from $25,000 to $1,000,000 are covered by a special pre-funded self-insurance pool maintained by the RMA. Claims from $1,000,000 to $4,000,000 are selfinsured by the California Affiliated Risk Management Authorities (CARMA), a joint powers authority providing excess coverage to a membership consisting of six underlying joint powers authorities, representing approximately 175 cities and special districts. Claims from $4,000,000 to $39,000,000 are covered by Excess Comprehensive General Liability Policies.

Workers’ Compensation
Annual deposits are paid by members and are adjusted retrospectively to cover costs. Each member has a specific self-insured retention (SIR) level. The City of McFarland’s SIR is $25,000 per occurrence. The City is responsible for the first $25,000 of each occurrence.

The City does not share or pay for losses of other members with SIRs under $25,000.

Losses between $25,000 and $500,000 are covered by a special pre-funded self-insurance pool maintained by the RMA.

Claims from $500,000 to $5,000,000 are self-insured by the Local Agency Workers’ Compensation Excess Joint Powers Authority which is a joint powers authority providing excess coverage to 36 members including cities, special districts, and joint powers authorities. Claims in excess of $5,000,000 are self-insured by the California State Association of Counties Excess Insurance Authority, another joint powers authority.

There were no settlements in excess of insurance coverage in any of the three prior fiscal years.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
(43)
NOTE 10 RISK MANAGEMENT (CONTINUED)
Workers’ Compensation (Continued)
The audited financial information from Central San Joaquin Valley Risk Management Authority for the year ended June 30, 2023, is as follows:

Total Assets 153,984,502 $
Total Liabilities 120,022,096
Net Position 33,962,406 $
Total Revenues 73,088,767 $
Total Expenses 71,300,255
Change in Net Position 1,788,512 $
Complete audited financial statements can be obtained from their office at 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833.

NOTE 12 OTHER INFORMATION
Fund Deficits
The City has accumulated fund deficits in the following individual funds:

Governmental Funds:

TDA-LTF 484,584 $
CDBG 13,888
HOME 85,457
COPS 914
These deficits will be resolved by future charges for services to other County funds.

Commitments
The City has signed agreements to construct various capital improvements subsequent to June 30, 2023. The balance owed on the commitments at June 30, 2023, was approximately $5,399,580.

Contingencies
Federal and State Government Programs
The City participates in several federal and state grant programs. These programs are subject to audit and review by the grantor pursuant to grant provisions. Expenditures may be disallowed by the granting agencies that cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

The City is involved in several lawsuits. Due to the nature of the cases, The City’s counsel is unable to estimate at this time the probability of favorable or unfavorable outcomes. Therefore, no provision has been made in the financial statements for a loss contingency.

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(44)

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

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CITY OF MCFARLAND

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
YEAR ENDED JUNE 30, 2023
See accompanying Note to Required Supplementary Information (45)
Original Final Variance with
Budget Budget Actual Final Budget

REVENUES
Taxes 2,698,330 $ 2,698,330 $ 3,010,197 $ 311,867 $
Licenses and Permits 362,449 362,449 384,681 22,232
Fines and Forfeitures 45,178 45,178 52,792 7,614
Use of Money and Property 74,031 74,031 27,298 (46,733) Intergovernmental Revenues 3,632,635 3,582,635 592,898 (2,989,737) Charges for Services 3,317,051 3,317,051 764,183 (2,552,868) Contributions - 1,500 109,580 108,080
Other Revenues 5,000 60,000 131,333 71,333
Total Revenues 10,134,674 10,141,174 5,072,962 (5,068,212)

EXPENDITURES
Current:

General Government 1,312,316 1,342,345 955,359 386,986
Public Safety 3,972,813 4,210,860 3,739,799 471,061
Public Works 723,122 783,122 490,702 292,420
Community Development 546,142 892,312 481,984 410,328
Debt Service:

Principal 646,161 646,161 208,707 437,454
Interest and Other Charges - - 10,759 (10,759)
Capital Outlay 5,682,883 5,861,789 3,518,195 2,343,594
Total Expenditures 12,883,437 13,736,589 9,405,505 4,331,084

DEFICIENCY OF

REVENUES OVER (UNDER)
EXPENDITURES (3,595,415) (2,748,763) (4,332,543) (737,128)

OTHER FINANCING SOURES (USES)
Transfers In - - 1,832,486 1,832,486
Transfers Out - - (719,008) (719,008)
Issuance of Leases - - 237,887 237,887
Total Other Financing
Soures (Uses) - - 1,351,365 1,351,365
NET CHANGE IN FUND BALANCES (3,595,415) (2,748,763) (2,981,178) 614,237 Fund Balances - Beginning of Year 4,084,276 4,084,276 4,084,276 - FUND BALANCES - END OF YEAR $ 488,861 1,335,513 $ 1,103,098 $ 614,237 $

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CITY OF MCFARLAND

BUDGETARY COMPARISON SCHEDULE

TDA-LTF

MAJOR SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
See accompanying Note to Required Supplementary Information (46)
Original Final Variance with
Budget Budget Actual Final Budget

REVENUES
Intergovernmental Revenues 645,870 $ 645,870 $ 97,735 $ (548,135) $ Total Revenues 645,870 645,870 97,735 (548,135)

EXCESS (DEFICIENCY) OF

REVENUES OVER (UNDER)
EXPENDITURES 645,870 645,870 97,735 (548,135)

OTHER FINANCING SOURES (USES)
Transfers Out (645,870) (645,870) - 645,870
Total Other Financing
Soures (Uses) (645,870) (645,870) - 645,870
NET CHANGE IN FUND BALANCES - - 97,735 97,735
Fund Balances - Beginning of Year (582,319) (582,319) (582,319) - FUND BALANCES - END OF YEAR $ (582,319) (582,319) $ (484,584) $ 97,735 $

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CITY OF MCFARLAND

BUDGETARY COMPARISON SCHEDULE

GAS TAX

MAJOR SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
See accompanying Note to Required Supplementary Information (47)
Original Final Variance with
Budget Budget Actual Final Budget

REVENUES
Intergovernmental Revenues 374,977 $ 374,977 $ 370,059 $ (4,918) $ Total Revenues 374,977 374,977 370,059 (4,918)

EXCESS (DEFICIENCY) OF

REVENUES OVER (UNDER)
EXPENDITURES 374,977 374,977 370,059 (4,918)

OTHER FINANCING USES
Transfers Out (779,790) (779,790) (879,187) (99,397)
Total Other Financing
Uses (779,790) (779,790) (879,187) (99,397)
NET CHANGE IN FUND BALANCES (404,813) (404,813) (509,128) (104,315) Fund Balances - Beginning of Year 1,074,238 1,074,238 1,074,238 - FUND BALANCES - END OF YEAR $ 669,425 669,425 $ 565,110 $ (104,315) $

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CITY OF MCFARLAND

BUDGETARY COMPARISON SCHEDULE

DEVELOPMENT IMPACT

MAJOR SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
See accompanying Note to Required Supplementary Information (48)
Original Final Variance with
Budget Budget Actual Final Budget

REVENUES
Licenses and Permits 411,208 $ 411,208 $ 433,888 $ 22,680 $ Total Revenues 411,208 411,208 433,888 22,680

EXCESS OF

REVENUES OVER (UNDER)
EXPENDITURES 411,208 411,208 433,888 22,680

OTHER FINANCING SOURES (USES)
Transfers Out (78,283) (78,283) (75,542) 2,741
Total Other Financing
Soures (Uses) (78,283) (78,283) (75,542) 2,741
NET CHANGE IN FUND BALANCES 332,925 332,925 358,346 25,421 Fund Balances - Beginning of Year 1,841,095 1,841,095 1,841,095 - FUND BALANCES - END OF YEAR $ 2,174,020 2,174,020 $ 2,199,441 $ 25,421 $

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CITY OF MCFARLAND

BUDGETARY COMPARISON SCHEDULE

MISCELLANEOUS GRANTS

MAJOR SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
See accompanying Note to Required Supplementary Information (49)
Original Final Variance with
Budget Budget Actual Final Budget

REVENUES
Intergovernmental Revenues - $ - $ 1,214,575 $ 1,214,575 $ Total Revenues - - 1,214,575 1,214,575

EXPENDITURES
Current:

General Government 805,813 883,225 550,955 332,270
Total Expenditures 805,813 883,225 550,955 332,270

EXCESS (DEFICIENCY) OF

REVENUES OVER (UNDER)
EXPENDITURES (883,225) (805,813) 663,620 1,546,845

OTHER FINANCING SOURES (USES)
Transfers In
Transfers Out (598,882) (598,882) (598,882) -
Total Other Financing
Soures (Uses) (598,882) (598,882) (598,882) -
NET CHANGE IN FUND BALANCES (1,482,107) (1,404,695) 64,738 1,546,845 Fund Balances - Beginning of Year 112,365 112,365 112,365 - FUND BALANCES - END OF YEAR $ (1,369,742) (1,292,330) $ 177,103 $ 1,546,845 $

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CITY OF MCFARLAND

NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2023
(50)
NOTE 1 APPROPRIATED BUDGET AND BUDGETARY CONTROL
The City Council is required to adopt an annual budget resolution by July 1 of each fiscal year for the General and Special Revenue funds. The budgets are presented for reporting purposes on a budgetary basis consistent with accounting principles generally accepted in the United States of America. The McFarland Improvement Authority does not adopt a budget.

The appropriated budget is prepared by fund, function, and department. There were no expenditures that exceeded the budget for the year. The City Manager may make transfers of appropriations within a department and make transfers of appropriations between departments as long as there is no increase or decrease to the overall budget. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the function level. Unexpended or unencumbered appropriations lapse at the end of the fiscal year. Encumbered appropriations are reappropriated in the ensuing year’s budget.

The City Council adopts budgets for the Enterprise funds. However, all Proprietary fund types are accounted for on a cost of service (net income), or “capital maintenance” measurement focus. As a result, budget comparisons are impractical. Additionally, the City is not legally mandated to report the results of operations for these Proprietary fund types on a budget comparison basis; therefore, budgetary data related to these funds has not been presented.

The City did not present a budgetary schedule for the CalHOME Fund since this fund did not report a budget this year.

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(51)

COMBINING FUND STATEMENTS

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CITY OF MCFARLAND

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2023
(52)
Road Community
Lighting and Maintenance Facilities
CDBG HOME Landscape COPS and Rehab District Total
ASSETS
Cash and Investments 402,547 $ - $ 193,461 $ - $ 659,500 $ - $ 1,255,508 $ Receivables:

Accounts - 3,383 - - 28,397 - 31,780
Intergovernmental 7,791 - - 482,791 - - 490,582
Loans Receivable - 709,906 - - - - 709,906
Total Assets 410,338 $ 713,289 $ 193,461 $ 482,791 $ 687,897 $ - $ 2,487,776 $

LIABILITIES, DEFERRED

INFLOWS OF RESOURCES,

AND FUND BALANCES

LIABILITIES
Accounts Payable - $ - $ 9,182 $ - $ - $ - $ 9,182 $
Accrued Liabilities - - 707 - - - 707
Due to Other Funds 424,226 88,840 789 483,705 - - 997,560 Unearned Revenue - - - - 416 - 416
Total Liabilities 424,226 88,840 10,678 483,705 416 - 1,007,865

DEFERRED INFLOWS OF

RESOURCES
Unavailable Revenue - 709,906 - - - - 709,906

FUND BALANCES
Restricted - - 182,783 - 687,481 - 870,264
Unassigned (13,888) (85,457) - (914) - - (100,259)
Total Fund Balances (13,888) (85,457) 182,783 (914) 687,481 - 770,005 Total Liabilities, Deferred
Inflows of Resources,
and Fund Balances 410,338 $ 713,289 $ 193,461 $ 482,791 $ 687,897 $ - $ 2,487,776 $ Special Revenue

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CITY OF MCFARLAND

COMBINING STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2023
(53)
Road Community
Lighting and Maintenance Facilities
CDBG HOME Landscape COPS and Rehab District Total

REVENUES
Taxes - $ - $ 149,499 $ - $ 286,611 $ - $ 436,110 $
Use of Money and Property - - 187 - - - 187
Intergovernmental Revenues - - - 876,848 28,397 155,013 1,060,258 Other Revenues - - - - - - -
Total Revenues - - 149,686 876,848 315,008 155,013 1,496,555

EXPENDITURES
Current:

General Government - - - - - 155,013 155,013
Public Safety - - - 876,848 - - 876,848
Public Works - - 207,942 - 163,839 - 371,781
Capital Outlay - - - - - - -
Total Expenditures - - 207,942 876,848 163,839 155,013 1,403,642

EXCESS (DEFICIENCY) OF

REVENUES OVER (UNDER)
EXPENDITURES - - (58,256) - 151,169 - 92,913

OTHER FINANCING

SOURCES (USES)
Transfers Out - - - - - - -
Total Other Financing
Soures (Uses) - - - - - - -

NET CHANGE IN FUND
BALANCES - - (58,256) - 151,169 - 92,913
Fund Balances - Beginning
of Year (13,888) (85,457) 241,039 (914) 536,312 - 677,092

FUND BALANCES - END
OF YEAR $ (85,457) (13,888) $ 182,783 $ (914) $ 687,481 $ - $ 770,005 $ Special Revenue

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CITY OF MCFARLAND

SINGLE AUDIT REPORT
YEAR ENDED JUNE 30, 2023

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CITY OF MCFARLAND

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2023
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 3
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR

FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER

COMPLIANCE, AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE 5
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 9
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 10
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 12

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CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

CliftonLarsonAllen LLP
CLAconnect.com
(3)
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Honorable City Council
City of McFarland
McFarland, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of McFarland (the City) as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon dated March 20, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2023-001 to be a material weakness.

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Honorable City Council
City of McFarland
(4)
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as items 2023-002 and 2023-003 to be significant deficiencies.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

The City of McFarland’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City of McFarland’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The City of McFarland’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

CliftonLarsonAllen LLP
Roseville, California
March 20, 2024

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McFarland City CouncilMay 9, 2024

McFarland City Council
May 9, 2024