McFarland City Council
June 27, 2024

BUDGET MESSAGE
Summary
The Fiscal Year 2024-2025 budget reflects the dedicated efforts of our City Council, staff, and community to address McFarland’s most pressing needs while planning for a sustainable future. We have faced numerous challenges, but our collective resolve has enabled us to craft a budget that prioritizes fiscal responsibility, community services, and strategic growth.

This budget underscores our proactive approach to ensuring the city's long-term financial health by proposing necessary tax measures and focusing on sustainable development. Our initiatives in public safety, infrastructure, and government efficiency are designed to improve the quality of life for all residents.

We are grateful for your continued trust and support as we navigate these challenges and opportunities.

Together, we will ensure that McFarland remains a thriving, resilient community for generations to come. We look forward to the year ahead and the opportunity to continue serving our community.

Respectfully submitted,
Diego Viramontes, CPA
City Manager/Finance Director
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BUDGET PURPOSE AND ORGANIZATION
A. Balanced Budget. The City will maintain a balanced budget. This means that:

1. Operating revenues should fully cover operating expenditures, including debt service.

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

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

1.Identifying community needs for essential services.

2.Organizing the programs required to provide these essential services.

3.Describing programs and activities performed in delivering services.

4.Proposing objectives for improving the delivery of program services.

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

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

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

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

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

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

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

H. Mid-Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend appropriations if necessary, six months after the beginning of each fiscal year. 1957
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REVENUE MANAGEMENT
A. Current Revenues for Current Uses; One-Time Revenues for One-Time Purposes. The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues or rolling over short-term debt. The City will avoid using one-time revenues to fund ongoing program costs.

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

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

Capital improvements that are consistent with the Five-Year Capital Improvement Program (CIP) priorities and can be maintained and operated over time.

1. 2. Technological upgrades or enhancements.

3.Capital acquisition items.

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

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

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

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

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

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

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

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

3. Unfunded liabilities such as pensions.

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

5.Cash flow requirements.

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

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

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

3. Cultivate a fiscally responsible internal control environment.

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

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

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

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

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

B. Water, Sewer and Refuse Funds. The City operates three major utility enterprise funds: water, sewer and refuse, which provide essential public services that are paid for by users of these services. Maintaining adequate liquidity in these funds is an essential factor in the City's ability to provide these services without interruption. Accordingly, at the end of each fiscal year the City should have a minimum available working capital balance (current assets less current liabilities, minus amounts designated for funding capital projects or other purposes) in each of these enterprise funds at equal or more than 35% of operating and debt service expenditures for that fund. This represents about 120 days of working capital. This minimum available working capital balance should be factored into all future user rate studies used to establish utility user rates for these three funds.
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C. Internal Service Funds. The City’s internal service funds shall maintain working capital of at least 60 days of operating expenditures.

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

Making investments in human resources, technology, economic development, productivity improvements and other strategies that will reduce future costs or increase future revenue sources.

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

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

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

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

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

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

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

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

A. General Fund

1. Strategically reducing general fund operating budgets.

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

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

4. Conduct a revenue study to update General Fund revenue sources that may have fallen behind 1957
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5. Conduct an analysis of General Fund cost allocation to plan to ensure other City funds are paying the appropriate fees for the General Fund services they receive.

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

B. Water, Sewer and Refuse Funds

1. Strategically reduce operations budgets.

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

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

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

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

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

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

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

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

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

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

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

1. opinion.

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

3. The City will issue audited financial statements within 180 days after year-end. 1957
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B. Interim Reporting. The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff. This includes on-line access to the City’s financial management system; monthly reports to program managers; more formal quarterly reports to the Council and Department Heads; midyear budget reviews; and interim annual reports.

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

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

CAPITAL FINANCING AND DEBT MANAGEMENT
A. Capital Financing
The City will consider the use of debt financing only for one-time capital improvement projects and only

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

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

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

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

Defer the project until funds are available.

Based on the high-priority of the project, advance funds from the General Fund or appropriate enterprise fund, which will be reimbursed as soon as funds become available. Repayment of advances should be the first use of development impact fee funds when they become available.

5. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:
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Factors Favoring Pay-As-You-Go Financing
a. Current revenues and adequate fund balances are available or project phasing can be accomplished.
b. Existing debt levels adversely affect the City's credit rating. c. Market conditions are unstable or present difficulties in marketing.

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

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

C. Sources of Capital Financing

1. Cash Funding. The City funds a significant portion of its CIP on a “pay-as-you-go” basis. As part of a “pay as you go” strategy, the City will first look for grant funding for capital projects.

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

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

4. State and Federal Loans. The City will evaluate State and Federal loan programs, including but not limited to loans such as the State Water Resources Control Board’s revolving fund loans for the construction of water and wastewater infrastructure projects. 1957
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5. Other Loan Programs. The City may consider other loan programs on a case-by-case basis where the advantages over other methods are compelling.

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

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

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

E. Debt Management
The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.

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

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

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

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

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

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

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

9. In accordance with generally accepted accounting principles and the City internal control procedures, the Finance Director is responsible for ensuring bond proceeds are spent for the intended purposes identified.
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in the bond documents and that the proceeds are spent in the time frames identified in the tax certificate
prepared by the City’s bond counsel.

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

F. Debt Capacity

1. General Purpose Debt Capacity. The City will carefully monitor its levels of general-purpose debt.

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

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

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

G. Land-Based Financings

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

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

Such improvements include study, design, construction and/or acquisition of:
a. Public safety facilities.
b. Water supply, distribution and treatment systems.
c. Waste collection and treatment systems.
d. Major transportation system improvements, such as freeway interchanges; bridges; intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths. e. Storm drainage, creek protection and flood protection improvements. f. Parks, trails, community centers and other recreational facilities. 23 BUDGET & FISCAL POLICIES

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g. Open space.
h. Cultural and social service facilities.
i. Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.

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

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

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

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

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

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

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

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

10. Benefit Apportionment. Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed 1957
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to—each parcel with respect to its financed improvement. Any annual escalation factor should generally
not exceed 2%.

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

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

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

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

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

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

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

H. Conduit Financings
The City will consider requests for conduit financing (use of the City’s tax-exempt status by other agencies in issuing their own bonds that do not incur any repayment obligation by the City) on a case-by case basis using the following criteria:

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

2. This means that the review of requests for conduit financing will generally be a two-step process:
a. First asking the Council if they are interested in considering the request and establishing the ground rules for evaluating it.
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b. And then returning with the results of this evaluation and recommending approval of appropriate financing documents if warranted.

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

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

I. Enhanced Infrastructure Financing District (EIFD)
EIFD financing should be considered for public facility or infrastructure improvements that confer Citywide and/or regional benefits. This may include the “City share” of infrastructure included in the City’s development impact fees.

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

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

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

4. J. Refinancings
General Guidelines. Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:

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

2. Standards for Economic Savings. In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
a. Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective. 1957
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BUDGET PURPOSE
What is an annual budget?
The City of McFarland’s annual budget is essentially a guidebook for achieving the goals for the year set by the Council during an annual strategic planning process. Its primary purpose is to link goals with the resources needed to achieve them. The Council's goals for the fiscal year can be found in the “Budget Message” at the beginning of this document. The budget is based on a fiscal year that runs from July 1 of one year to June 30 of the following year.

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

Policy document. Sets forth goals and objectives to be accomplished and articulates fundamental principles upon which budget is prepared.

Fiscal plan. Identifies and appropriates public resources.

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

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

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

Introduction (which includes the “Budget Message” highlighting key fiscal issues) City-Wide Financial Summaries
Fund Financial Schedules
Capital Improvement Program (CIP) Summary
Authorized Staffing
Appendix
The following describes each of these sections.

1. Introduction
The Introduction section begins with the Budget Message from the City Manager to the Council that sets forth the key fiscal issues facing the City and how the Budget responds to them. It also outlines top Council goals for the year and provides a general overview of the Budget. The Budget Message is followed by budget and fiscal policies; this guide to reading and 1957
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27

understanding the budget; a listing of key City officials and advisory bodies; and an organization chart.

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

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

Governmental Funds
General Fund
Special Revenue Funds
Capital Project Funds
Enterprise Funds
Sewer
Water
Refuse
Public Transportation
Each fund section provides:

Revenues, expenditures and changes in
fund balance
Graphics showing historical trends of revenues
and expenditures
Revenue and expenditure detail
Community Development
Planning
Building Inspection
Grant Administration
Economic Development
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Guide To Reading & Understanding The Budget 1957
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Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Guide To Reading & Understanding The Budget

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

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

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

Full-time equivalent staffing positions by department/division Salary and benefits distribution summary
Employee benefit summary

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

Budget process and calendar
Appropriations limit description
Glossary
Resolutions adopting the Budget, CIP and Appropriations Limit Public Safety
Police Services
Animal Services
Code Enforcement
Public Works
Engineering
Streets
Community Center
Support Services
City Council
City Administration
Finance and Accounting
Facilities Maintenance
Management Information Systems
1957
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CITYWIDE FINANCIAL

SUMMARY
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
1957
Tradition • Unity • E xcellence
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Projected FY2024-25 FY2024-25 FY2024-25 FY2024-25 Other Sources Projected Fund Balances July 1, 2024 Revenues Appropriations Transfers In Transfers Out (Uses) June 30, 2025

GENERAL FUND
GENERAL 2,601,302 5,735,550 9,082,053 3,432,816 2,154,812 144,714 677,516 CAPITAL IMPROVEMENT PROJECTS 7,751,400 12,107,596 14,591,296 2,143,700 1,399 7,410,000 TOTAL GENERAL FUND 10,352,702 17,843,146 23,673,349 5,576,516 2,156,212 144,714 8,087,517

SPECIAL REVENUE
TRANSPORTATION DEVELOPMENT ACT (484,584) 2,443,484 - - 1,958,900 - LIGHTING AND LANDSCAPING MAINT DIST 106,127 163,200 364,266 - - (94,939) COMMUNITY FACILITIES DISTRICT - 217,468 35,000 - 182,468 - GAS TAX 365,636 376,824 - - 612,058 130,402
ROAD MAINTENANCE AND REHAB (SB1) (107,418) 362,848 - - - 255,430 COPS (914) - - - - (914)
DEVELOPMENT IMPACT FEES 3,095,157 434,052 - - 108,500 3,420,709 MISCELLANEOUS GRANTS 249,456 - - - 763 248,692
CALHOME 266,048 - - - - 266,048
CDBG (13,888) - - - - (13,888)
TOTAL SPECIAL REVENUE 3,475,620 3,997,876 399,266 - 2,862,690 4,211,541 -

ENTERPRISE
SEWER 1,634,634 3,201,407 3,539,705 - 248,273 1,055,082 7,018 WATER 3,672,155 2,546,087 3,331,350 276,000 320,182 28,819 2,871,528 REFUSE (35,379) 1,709,893 1,697,722 - 104,614 7,018 (120,805) PUBLIC TRANSPORTATION 87,172 83,464 236,251 - 35,027 18,633 (82,008) TOTAL ENTERPRISE 5,358,582 7,540,851 8,805,028 276,000 708,096 61,489 3,723,797

TRUST & AGENCY
MCFRARLAND IMROVEMENT AUTHORITY 3,822,238 319,177 272,700 - - 3,868,715 TOTAL TRUST & AGENCY 3,822,238 319,177 272,700 - - 3,868,715 - Total 23,009,142 29,701,050 33,150,344 5,852,516 5,726,997 206,203 19,891,569 Citywide Financial Summaries
31

Proposed Budget Personnel Operating Capital Total Appropriations

GENERAL FUND
SUPPORT SERVICES 425,469 1,304,984 47,334 1,777,787
PUBLIC SAFETY 3,502,354 1,868,539 151,100 5,521,993
PUBLIC WORKS 417,342 286,866 298,325 1,002,532
COMMUNITY DEVELOPMENT 617,125 162,615 - 779,740
CAPITAL IMPROVEMENT PROJECTS - - 14,591,296 14,591,296
TOTAL GENERAL FUND 4,962,290 3,623,004 15,088,055 23,673,349

SPECIAL REVENUE
LIGHTING LANDSCAPING AND MAINTENANCE DISTRICT 253,105 111,161 - 364,266

COPS GRANT - - - -

MISCELLANEOUS GRANTS - - - -
COMMUNITY FACILITIES DISTRICT - 35,000 - 35,000
TOTAL SPECIAL REVENUE 253,105 146,161 - 399,266

ENTERPRISE
SEWER 836,515 1,045,391 1,657,800 3,539,705
WATER 938,514 1,752,837 640,000 3,331,350
REFUSE & RECYCLING 288,917 1,408,805 - 1,697,722
PUBLIC TRANSPORTATION 179,949 56,302 - 236,251
TOTAL ENTERPRISE 2,243,894 4,263,334 2,297,800 8,805,028

TRUST & AGENCY
MCFARLAND IMPROVEMENT AUTHORITY - 272,700 - 272,700
TOTAL TRUST & AGENCY - 272,700 - 272,700
Total Appropriations 7,459,290 8,305,199 17,385,855 33,150,344 Appropriations by Fund
32

$3,623,004
$146,161
$4,263,334
$272,700
Expenditures by Fund Type

GENERAL FUND SPECIAL REVENUE FUNDS

ENTERPRISE FUNDS TRUST & AGENCY FUNDS
$5,735,550 , 19%
$12,107,596 , 41%
$3,997,876 , 14%
$7,540,851 , 25%
$319,177 , 1%
Revenues by Fund Type

GENERAL FUND CAPITAL PROJECTS FUND SPECIAL REVENUE FUNDS

ENTERPRISE FUNDS TRUST & AGENCY FUNDS
33

20,077,371
10,000,000
18,686,368
23,956,920
39,672,347
1,220,000 - 5 Year CIP By Project Category 2024-2029
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Sanitation System
Transit
850,600 600,000
13,427,021
1,647,800 640,000
CIP Projects By Category 2024-25
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System
34

FUND FINANCIAL

SCHEDULES
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
1957
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35

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Taxes and Franchise Fees
General Property Tax $469,493 $389,593 $495,286 $495,286 $505,191 VLF Swap Property Tax 1,516,275 1,580,930 1,577,532 1,577,532 1,609,083 General Sales Tax 521,018 597,694 474,237 474,237 482,000 Measure M Sales Tax - 208,327 797,375 797,375 806,000
Franchise Fees 203,162 213,241 154,824 193,421 197,290
Business License Tax 73,861 46,076 70,715 67,513 67,863 Property Transfer Tax 13,392 10,821 15,276 17,932 18,291 Total Taxes 2,797,200 3,046,682 3,585,244 3,623,296 3,685,718 Permit and Service Charges
Development Review 438,030 447,794 891,960 911,441 187,774 Conditional Use Permit (CUP) Fees 519,770 553,482 744,989 1,044,989 963,988 Other Charges (265,356) 2,336 1,833 1,833 1,800
Total Permit and Service Charges 692,444 1,003,612 1,638,782 1,958,263 1,153,562 Grants/Intergovernmental 154,832 228,458 238,676 553,676 472,073 Other Revenues 319,614 719,833 537,056 730,457 424,197
Total Revenues 3,964,091 4,998,585 5,999,759 6,865,692 5,735,550

EXPENDITURES
Operating Costs 5,747,591 6,437,246 7,896,840 7,625,077 8,585,294 CIP Projects 88,230 218,463 450,201 718,701 496,759
Total Expenditures 5,835,821 6,655,709 8,347,040 8,343,778 9,082,053

OTHER SOURCES (USES)
Transfers In 2,469,439 1,483,586 5,043,213 5,722,094 3,432,816 Transfers Out (126,861) (719,008) (1,556,398) (1,888,490) (2,154,812) Expenditure Savings 144,714
Total Other Sources (Uses) 2,342,578 764,578 3,486,815 3,833,604 1,422,717 Sources Over (Under) Uses 470,847 (892,546) 1,139,534 2,355,519 (1,923,786) FUND BALANCE, BEGINNING OF YEAR 667,482 1,138,329 245,784 245,784 2,601,302

FUND BALANCE, END OF YEAR
Unassigned Fund Balance 1,138,329 245,784 1,385,317 2,601,302 677,516 Total Fund Balance 1,138,329 245,784 1,385,317 2,601,302 677,516 General Fund Revenues, Expenditures and Changes in Fund Balance 36

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental 3,159,876 158,100 6,462,773 8,154,939 12,107,596 Other Revenues - - - - -
Total Revenues 3,159,876 158,100 6,462,773 8,154,939 12,107,596

EXPENDITURES
CIP Projects 1,190,948 3,364,031 3,608,191 2,757,642 14,591,296 Total Expenditures 1,190,948 3,364,031 3,608,191 2,757,642 14,591,296

OTHER SOURCES (USES)
Transfers In 928,909 1,118,768 1,853,438 1,497,763 2,143,700 Transfers Out - - (1,060) (974) (1,399)
Total Other Sources (Uses) 928,909 1,118,768 1,852,378 1,496,789 2,142,301 Sources Over (Under) Uses 2,897,837 (2,087,163) 4,706,960 6,894,085 (341,399) FUND BALANCE, BEGINNING OF YEAR 46,641 2,944,478 857,315 857,315 7,751,400

FUND BALANCE, END OF YEAR
Restricted: New Police Department 5,000,000 5,000,000 4,660,000 Assigned: CUP Fees for Street Capital Projects 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 Unassigned Fund Balance 194,478 (1,892,685) (2,185,725) 1,400 0 Total Fund Balance 2,944,478 857,315 5,564,275 7,751,400 7,410,000 General Fund Capital Improvement Projects Revenues, Expenditures and Changes in Fund Balance 37

$1,777,787 , 19%
$5,521,993 , 61%
$1,002,532 , 11%
$779,740 , 9%
General Fund Expenditures by Function

SUPPORT SERVICES PUBLIC SAFETY PUBLIC WORKS COMMUNITY DEVELOPMENT $4,962,290 , 21%
$3,623,004 , 15%
$15,088,055 , 64%
General Fund Expenditures by Type

PERSONNEL OPERATING CAPITAL
38

$3,685,718 , 21%
$1,153,562 , 6%
$12,579,669 , 71%
$424,197 , 2%
General Fund Revenues by Type

TAXES AND FRANCHISE FEES PERMIT AND SERVICE CHARGES

GRANTS/INTERGOVERNMENTAL OTHER REVENUES
39

-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget General Fund Revenues
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget General Fund Expenditures
Personnel Operating
40

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
City Council
48330 Contributions & Donations - 1,600 1,500 - -
City Administration
42340 Administration Fee (96) (32) - - -
Finance and Accounting
42340 Administration Fee - 2,525 - - -
Planning
41400 Planning & Engineering Fees 31,219 18,124 346,275 36,627 50,000 41400 Planning & Engineering Fees - Tract 7214 44,369 4,674 - 4,382 - 41400 Planning & Engineering Fees San Joaquin Renew 7,370 41,694 - 175,000 - 41400 Planning & Engineering Fees Medical Office - Elmo 5,889 21,760 - 4,472 - 41400 Planning & Engineering Fees - R&F Building 2,068 - - - - 41400 Planning & Engineering Fees - Sherwood Milestone 14,692 34,561 - - - 41400 Planning & Engineering Fees - Capri Liquor 1,625 4,283 - - - 41400 Planning & Engineering Fees - Countryside Corps 6,859 - - - - 41400 Planning & Engineering Fees - Tract 7393 109,189 39,044 - 35,000 - 41400 Planning & Engineering Fees - 253 Lockwood Ave 11,250 - - - - 41400 Planning & Engineering Fees - Superior Gas 8,970 - - 7,714 - 41400 Planning & Engineering Fees - 705 Mast Ave ADU 2,340 - - - - 41400 Planning & Engineering Fees - Parcel Map 12462 3,500 - - - - 41400 Planning & Engineering Fees - Parcel Map 12463 3,500 - - - - 41400 Planning & Engineering Fees - Perkins Ave Medical 5,850 - - - - 41400 Planning & Engineering Fees - LLA 22-01 Tract 7214 - 1,654 - - - 41400 Planning & Engineering Fees - Annex 19 - 24,950 - - - 41400 Planning & Engineering Fees - Perkins Medical - 15,000 - - - 41400 Planning & Engineering - Annex 20 - - - 24,950 -
41400 Planning & Engineering - VTPM 12540 - - - 3,380 - 44000 Other Agency Grants 11,415 - 73,166 - -
44000 Other Agency Grants- SALC 143,417 67,610 - 65,000 - 44000 Other Agency Grants - REAP - - - 73,166 -
Public Safety
40220 Sales Tax - Public Safety 1/2% 3,913 (4,941) 17,425 17,425 17,774 41310 GEO CUP/MPD Contribution - 108,199 113,501 113,501 119,176 41900 Court Fines 38,905 43,284 40,477 30,000 30,000
41950 Live Scan Fees (25) 484 - 181 -
44000 Other Agency Grants - 50,848 165,510 165,510 173,748 44050 State Grants - - 5,000,000 5,250,000 -
44250 COPS/SLESF 161,285 314,659 165,896 186,159 189,882 45000 Copies/Reports 1,524 2,112 - - 25,000
48000 POST Reimbursements - 14,644 16,000 - -
48200 Miscellaneous 17,607 27,468 85,000 160,000 -
48300 Contributions & Donations - 12,000 10,000 17,150 5,000 48600 McFarland PD Asset/Forfeiture - 94,980 - 40,435 - Animal Control Services
41200 Animal Licenses 2,746 395 500 1,000 500
41210 Animal Shelter Fees 805 435 500 1,500 500
44000 Spay and Neuter Grant - 110,000 - - -
48200 Miscellaneous - 174 - - -
48300 Contributions & Donations 6,851 1,000 - - -
Building Inspection
41500 Building Permits 129,942 197,260 452,255 540,000 115,745 41505 Technology Fee 5,141 9,562 21,537 21,537 5,676
41510 Training Fee 5,171 9,731 21,632 21,632 5,676
41515 Building - GP Maintenance Fee 4,172 9,111 21,746 21,746 5,676 41550 Building Plan Check 2,818 4,100 10,000 15,000 5,000 Code Enforcement
41700 Code Enforcement Revenue 5,387 9,025 6,741 40,000 10,000 48200 Miscellaneous 693 - - - -
General Fund Detail Revenues and Expenditures
41

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
Streets
44150 Intergovernmental Revenues - - - - 298,325
48200 Miscellaneous Revenue - - - - -
Community Center
42350 Rents 6,285 10,355 5,000 12,000 12,000
Construction Management
41510 Training Fee 653 1,046 735 - -
41520 Technology Fee 722 1,046 735 - -
41600 Excavation Permits 30,724 10,195 17,045 - -
General Fund Revenue
40100 General Property Tax 469,493 389,593 495,286 495,286 505,191 40180 VLF - In Lieu Property Tax 1,516,275 1,580,930 1,577,532 1,577,532 1,609,083 40200 Sales Tax & Bradley Burns 521,018 597,694 474,237 474,237 482,000 40240 Property Transfer Tax 13,392 10,821 15,276 17,932 18,291 40300 Motor Vehicle License Fees (MVLF) 16,224 14,533 14,824 17,513 17,863 41100 Business Licenses 57,637 31,544 55,891 50,000 50,000 41250 Yard Sale Permits 5,052 2,058 1,833 1,833 1,800
41300 Franchise Fees 203,162 213,241 154,824 193,421 197,290 41310 CUP Fees 3,269,770 553,482 744,989 1,044,989 963,988 42340 Administrative Fees (270,311) 310 - - -
42350 Rents (903) 16,032 74,517 14,366 14,366
42355 Rents - Leases 13,951 (406) - - -
45000 Copies/Reports 23 11 - 9 -
48100 Interest Income 211 1,317 - 35,644 -
48200 Miscellaneous 60,358 64,482 - 60,848 -
48200 Miscellaneous - Community Garden - - - 240 -
Measure M Sales Tax
40230 Sales Tax - Measure M - 208,327 797,375 797,375 806,000 Capital Projects
44000 Other Agency Grants - - - - 2,124,650
44050 State Grants 321,540 2,638 807,564 2,499,730 9,982,946 44050 HSIP Cycle 10 29,654 20,675 227,310 227,310 -
44050 RSTP/HIP West Side - Harlow 18,682 26,468 427,899 427,899 - 44050 State Grants 40,000 - - - -
48200 Miscellaneous Revenue - 24,597 - - -
48450 Loan Income Proceeds - Animal Shelter - 83,723 - - - Total Revenues 7,123,966 5,156,686 12,462,531 15,020,631 17,843,146

EXPENDITURES
City Council
50100 Salaries - Permanent Employees 20,573 35,094 12,000 12,000 12,000 50300 Payroll Taxes 2,050 2,913 1,410 1,410 1,410
50400 Retirement (401K) 1,676 14,244 24,000 24,000 24,000 50500 Health Insurance Premiums 62,846 39,739 - - -
50550 Dental/Vision Premiums 2,624 1,241 - - -
50600 Workers Compensation Insurance 895 917 407 407 454 50700 Life Insurance 73 45 - - -
51800 Clothing Allowance - 929 1,000 500 1,000
52000 Conferences/Meetings/Travel 8,861 10,329 27,000 15,000 20,000 52200 Contract Services 20,894 13,363 5,000 5,000 5,000 53200 Dues & Subscriptions 1,041 313 500 500 500
53400 Election Expense - 8,709 - - -
54000 Fuel 173 244 1,200 500 1,000
54400 Insurance - CSJV Rsk Mgmt. 1,408 1,397 553 553 663 55600 Postage 264 1,072 300 300 500
55800 Printing & Legal Notices 1,446 2,290 2,000 500 2,500 56000 Professional Services - Other 13,288 10,717 9,000 1,500 9,000 56400 Repairs & Maint.-Build & Equip 685 - - - -
57100 Special Activities 490 2,456 17,200 224,000 197,500 42

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
57200 Supplies - Office 651 1,194 1,500 1,500 1,500
57800 Telephone & Communications 2,568 1,454 2,000 2,500 2,500 City Administration
50100 Salaries - Permanent Employees 68,348 98,566 80,390 80,390 55,206 50200 Overtime - 44 600 1,200 1,500
50300 Payroll Taxes 6,035 7,791 6,206 6,206 4,403
50350 Stipends - - - - -
50400 Retirement (401K) 6,008 10,180 8,220 8,220 5,485
50500 Health Insurance Premiums 25,112 23,337 16,052 16,052 14,604 50550 Dental/Vision Premiums 1,221 1,294 2,460 2,460 1,252 50600 Workers Compensation Insurance 1,594 3,340 3,663 3,663 2,088 50700 Life Insurance 66 31 190 190 41
50800 Auto Allowance 202 - - - -
52000 Conferences/Meetings/Travel 67 3,082 4,000 1,500 2,500 52930 Computer Hard/Software (CAP) - 10,116 - - -
53200 Dues & Subscriptions 8,177 3,179 2,000 2,000 2,000 54000 Fuel 1,150 1,669 2,000 1,500 2,000
54400 Insurance - CSJV Rsk Mgmt. 1,603 5,092 4,978 4,978 3,049 54600 Interest Expense 2,091 2,911 - - -
55200 Miscellaneous 1,368 4,469 4,150 1,500 3,000
55600 Postage 264 413 500 350 500
56000 Professional Services - Other - - 1,500 500 1,500 56600 Repairs & Maintenance - Vehicle 206 1,111 1,200 1,000 - 57100 Special Activities - 227 500 500 500
57200 Supplies - Office 5,021 1,272 800 800 800
57400 Supplies- Operating 168 492 400 250 500
57800 Telephone & Communications 751 663 1,000 1,000 1,200 City Clerk
50100 Salaries - Permanent Employees - 655 25,769 25,769 27,468 50200 Overtime - - 1,000 844 -
50300 Payroll Taxes - - 2,207 2,207 2,216
50350 Stipends - - - - -
50400 Retirement (401K) - - 2,602 2,602 2,732
50500 Health Insurance Premiums - 2 9,396 9,396 9,414
50550 Dental/Vision Premiums - - 711 711 510
50600 Workers Compensation Insurance - - 998 998 1,039
50700 Life Insurance - (2) 59 59 26
51800 Clothing Allowance - - 150 - 150
52000 Conferences/Meetings/Travel - - 3,500 3,500 2,050 52200 Contract Services - 350 14,500 14,500 15,000
52920 Furniture (Capital) - - 2,500 - 4,500
53200 Dues & Subscriptions - - 900 500 500
53400 Election Expense - - 12,000 - 12,000
54000 Fuel - - 500 500 500
54400 Insurance - CSJV Rsk Mgmt. - - 1,356 1,356 1,517
55600 Postage - - 2,000 1,500 2,000
56000 Professional Services - Other - - 400 400 400
57100 Special Activities - - 400 - -
57200 Supplies - Office - - 2,500 2,000 1,500
Human Resources/Risk Management
50100 Salaries - Permanent Employees - 423 22,127 22,127 23,750 50300 Payroll Taxes - - 1,797 1,797 1,889
50400 Retirement (401K) - - 2,255 2,255 2,375
50500 Health Insurance Premiums - - 5,934 5,934 5,570
50550 Dental/Vision Premiums - - 542 542 501
50600 Workers Compensation Insurance - - 746 746 898
50700 Life Insurance - - 18 18 16
51800 Clothing Allowance - - 150 - 150
52000 Conferences/Meetings/Travel - 266 4,000 350 2,500 43

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
52920 Furniture (Capital) - - 1,000 1,000 1,000
53200 Dues & Subscriptions - - 500 - 500
54400 Insurance - CSJV Rsk Mgmt. - - 1,014 1,014 1,312
55600 Postage - 56 800 150 500
57100 Special Activities - - 1,000 300 1,000
57200 Supplies - Office - - 4,000 800 2,000
57400 Supplies- Operating - - 800 - 800
57500 Marketing - - - - 800
Finance and Accounting
50100 Salaries - Permanent Employees 32,433 62,441 59,139 59,139 92,510 50200 Overtime 536 2,934 3,000 2,000 3,000
50300 Payroll Taxes 4,594 5,442 5,040 5,040 7,429
50350 Stipends - - - - -
50400 Retirement (401K) 3,025 6,567 5,954 5,954 9,223
50500 Health Insurance Premiums 13,860 13,941 12,463 12,463 18,021 50550 Dental/Vision Premiums 987 1,424 1,508 1,508 1,857 50600 Workers Compensation Insurance 1,541 1,483 2,250 2,250 3,499 50700 Life Insurance 24 77 82 82 79
51800 Clothing Allowance - - 1,350 400 1,350
52000 Conferences/Meetings/Travel - 1,646 5,100 5,100 5,100 52200 Contract Services 23,528 4,968 500 - 500
52930 Hardware/Software (Capital) - - - - 9,000
53200 Dues & Subscriptions 47 125 600 600 1,000
54000 Fuel 173 1,520 500 1,000 1,200
54400 Insurance - CSJV Rsk Mgmt. 2,445 2,256 3,057 3,057 5,110 55200 Miscellaneous - 6,595 500 250 500
55600 Postage 1,165 569 1,000 250 1,000
56000 Professional Services - Other 2,469 3,605 14,500 5,000 2,000 57200 Supplies - Office 583 644 2,000 2,000 2,500
57800 Telephone & Communications 605 790 1,000 1,000 1,200 Non-Departmental
51200 Bank Charges 11,262 8,490 10,000 500 10,000
51250 Cash Over/Under (121) 1,254 - 100 -
52200 Contract Services 54,943 6,626 14,100 14,100 14,100 52910 Buildings & Improvements (Capital) 4,414 - - - -
53800 Rental Equipment/Other - 269,150 317,477 317,477 319,177 54800 Maintenance Agreements 6,226 10,338 24,000 24,000 27,000 55600 Postage 323 316 500 200 500
55800 Printing & Legal Notices 331 - 500 - -
56000 Professional Services - Other 93,254 43,523 42,000 42,000 40,000 56050 Accounting/Auditing Services 41,431 32,438 20,800 20,800 20,800 56100 Legal Services 192,329 188,276 200,000 163,507 200,000 56400 Repairs/Maintenance-Building & Equipment 107 327 - - - 56700 Repairs & Maintenance - Landscape 1,724 - - - -
57100 Special Activities 193 - 500 - 500
57200 Supplies - Office 9,544 1,625 2,700 - 2,700
57400 Operating Supplies COVID-19 54 - - - -
57400 Operating Supplies Emergency Response - 30,620 - - - 58850 Land Lease - 6,871 2,644 2,856 3,084
58900 Debt Principal Redeemed 556,314 598,882 771,640 771,640 956,517 58925 Debt Issued (4,414) - - - -
Planning
50100 Salaries - Permanent Employees 70,044 88,701 166,684 166,684 228,487 50200 Overtime 361 477 - 200 500
50300 Payroll Taxes 6,156 7,466 13,489 13,489 18,197
50350 Stipends - - - - -
50400 Retirement (401K) 6,932 9,603 16,936 16,936 22,789 50500 Health Insurance Premiums 9,899 6,963 29,885 29,885 27,881 50550 Dental/Vision Premiums 1,304 903 1,925 1,925 2,791 44

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
50600 Workers Compensation Insurance 1,961 2,291 5,476 5,476 8,641 50700 Life Insurance 103 96 134 134 162
50800 Auto Allowance 97 - - - -
51800 Clothing Allowance - 189 150 100 150
52000 Conferences/Meetings/Travel (18) 525 5,000 5,000 6,000 52200 Contract Services 1,684 6,974 12,000 5,000 12,000 53200 Dues & Subscriptions - - 300 565 1,500
53600 Engineerin/Architectural Services 290 - 5,000 - 5,000 54000 Fuel 207 244 1,000 500 1,000
54400 Insurance - CSJV Rsk Mgmt. 3,003 3,489 7,441 7,441 12,621 55200 Miscellaneous - 225 - - -
55400 Planning Services 4,949 - - - -
55500 Special Studies/Master Plans 10,443 - 10,000 - 1,000 55500 Special Studies San Joaquin Renewables 40,669 13,915 - - - 55500 Special Studies/Master Plans SALC 20,706 407 - - - 55500 Special Studies/Master Plans LEAP 56,024 2,158 - - - 55600 Postage 290 728 1,500 1,000 1,500
55800 Printing & Legal Notices 424 - - - -
56000 Professional Services - Other 38,838 38,549 179,917 100,000 50,000 56000 Professional Services - Tract 7292 320 426 - - -
56000 Professional Services - Tract 7214 20,450 1,574 10,000 5,000 - 56000 Professional Services - Med Office - Elmo 3,252 10,948 10,000 2,000 - 56000 Professional Services-R&F Building 2,855 - - - -
56000 Professional Services - Sherwood Milestone 12,786 4,148 2,500 - - 56000 Professional Services - Capri Liquor 2,465 740 - - - 56000 Professional Services - Countryside 3,822 - 5,000 - - 56000 Professional Services - Interstate Land Dev 40,625 39,088 65,000 45,000 - 56000 Professional Services - Superior Gas 693 3,368 8,000 5,000 - 56000 Professional Services - Perkins Ave Medical 1,000 - 5,000 - - 56000 Professional Services - Parcel Map 12462 4,258 - 2,000 - - 56000 Professional Services - Parcel Map 12463 4,138 - 2,000 - - 56000 Professional Services - San Joaquin Renewables - 42,766 89,000 70,872 - 56000 Professional Services - LLA 22-01 Tract 7214 - 1,089 - - - 56000 Professional Services - Hazard Mitigation Plan - 8,158 40,000 40,000 - 56100 Legal Services - - 45,000 - -
57200 Supplies - Office 148 141 1,000 500 1,000
57400 Supplies - Operating 278 - 1,000 500 1,000
57800 Telephone & Communications 371 579 500 750 1,000
Engineering
52200 Contract Services 3,410 - - - -
56000 Professional Services 1,560 11,905 - - -
Public Safety
50100 Salaries - Permanent Employees 970,476 1,474,513 1,595,289 1,595,289 2,052,700 50100 Salaries - Permanent - COPS 255,366 - - - -
50150 Wages - Temporary Employees 49,920 58,843 49,920 49,920 63,712 50200 Overtime 120,188 213,288 310,000 310,000 200,000
50200 Overtime - COPS 40,717 - - - -
50300 Payroll Taxes 106,904 142,706 145,496 145,496 164,637 50300 Payroll Taxes - COPS 20,999 - - - -
50350 Stipends 1,052 92 - - -
50400 Retirement (401K) 100,350 141,300 162,539 162,539 204,136 50400 Retirement (401K) - COPS 23,124 - - - -
50500 Health Insurance Premiums 347,376 261,296 310,427 310,427 325,949 50550 Dental/Vision Premiums 28,400 24,211 31,673 31,673 30,418 50600 Workers Compensation Insurance 101,306 85,733 130,188 130,188 155,264 50700 Life Insurance 1,725 3,727 3,004 3,004 1,652
51150 Dog Clinic (Vet Services for K-9) - 86 2,500 5,200 5,200 51800 Clothing Allowance 15,104 12,677 15,100 15,100 20,000 52000 Conferences/Meetings/Travel 23,407 9,442 14,705 7,723 8,200 45

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
52010 Conference/Meeting/Travel POST Reimbursable 672 16,474 18,800 18,800 25,000 52200 Contract Services 23,209 33,216 22,800 22,800 46,064 52920 Furniture (Capital) - - - - 6,800
52930 Computer Hardware/Software 15 269 2,500 - 1,800
52940 Vehicles (Capital) 70,766 120,780 276,880 526,880 90,000 52950 Equip-Other (Capital) 965 23,014 10,000 - -
52950 Equipment - Other (Capital) - 37,500 63,500 63,500 50,000 53100 Grant Expenditures - 500 500 - -
53200 Dues & Subscriptions 513 347 550 550 600
53500 Contributions/Donations Expense - 4,445 10,000 7,000 10,000 53800 Rental Equipment/Other - - - - 3,000
54000 Fuel 97,512 103,882 108,784 102,000 110,000
54400 Insurance - CSJV Rsk Mgmt. 123,382 130,617 176,898 176,898 226,770 54800 Maintenance Agreements 23,267 24,920 26,216 26,216 27,265 55050 Reimbursement 129 - 1,600 - -
55150 Tuition Reimbursement - - 10,000 5,000 6,941
55200 Miscellaneous 1,405 968 1,750 1,750 1,850
55600 Postage 410 497 450 450 475
55800 Printing & Legal Notices - - 1,000 - -
56000 Professional Services - Other 80,738 44,805 117,846 117,846 122,600 56100 Legal Services 2,898 6,915 10,000 2,500 10,000
56400 Repairs & Maint - Build & Equip 852 2,524 5,000 5,000 5,200 56410 Repairs & Maintenance Equipment 30,486 - 4,000 4,000 4,200 56600 Repairs & Maintenance - Vehicle 64,560 86,457 60,000 60,000 50,000 56800 Safety Equipment 13,513 17,422 14,901 14,901 15,497 56900 McFarland PD Asset/Forfieture Acct. 11,565 - - 62,310 - 57100 Special Activities - 1,108 - 241 -
57200 Supplies - Office 13,587 7,173 7,200 7,200 7,560
57200 Case Investigation Supplies - - - - 5,040
57400 Supplies - Operating (19,384) 7,408 12,500 12,500 13,500 57800 Telephone & Communications 45,784 36,136 33,229 23,520 29,000 58700 Principal Repayment 221 - - - -
58900 Debt Principal 86,725 86,725 43,363 21,681 -
Animal Control Services
50100 Salaries - Permanent Employees 65,644 85,263 73,816 73,816 108,545 50200 Overtime 2,024 7,492 7,230 8,000 7,808
50300 Payroll Taxes 6,242 7,602 6,731 6,731 8,878
50350 Stipends - - - - -
50400 Retirement (401K) 6,091 8,107 7,392 7,392 10,854
50500 Health Insurance Premiums 24,446 25,416 16,399 16,399 25,460 50550 Dental/Vision Premiums 3,180 2,200 2,973 2,973 3,277 50600 Workers Compensation Insurance 4,561 3,227 3,753 3,753 8,210 50700 Life Insurance 143 266 239 239 130
50800 Auto Allowance 97 - - - -
51100 Animal Disposal 1,985 3,451 3,000 3,000 3,000
51150 Dog Clinic (1,480) 2,047 2,000 1,700 2,100
51160 Spay and Neuter Fees - 7,000 109,800 67,500 35,500 51800 Clothing Allowance 498 664 3,000 2,500 1,500
52000 Conferences/Meetings/Travel 168 857 2,200 100 2,200 52200 Contract Services - 1,200 - 100 1,200
52950 Equipment (Capital) - 346 2,500 - 2,500
53200 Dues & Subscriptions 300 100 250 250 275
53210 CAWFC Grant Expenditure 1,019 - - - -
53250 Permits & Certificates 168 - - - -
54000 Fuel 3,653 3,847 4,000 4,000 4,200
54400 Insurance - CSJV Rsk Mgmt. 5,322 4,913 5,100 5,100 11,991 54600 Interest Expense 25,679 26,010 25,798 25,798 26,000 55000 Mileage Reimbursement - - 1,000 - -
55600 Postage 264 357 325 325 350
46

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
56000 Professional Services - Other 212 9 - - -
56400 Repairs & Maint - Build & Equip 235 1,223 7,800 7,800 12,800 56600 Repairs & Maintenance - Vehicle 3,478 6,839 6,000 2,245 6,000 56800 Safety Equipment 205 184 650 - 700
57100 Special Activities - - 1,000 - 1,000
57200 Supplies - Office - 18 1,055 1,055 1,100
57400 Supplies - Operating 2,516 4,779 4,100 4,100 4,265 57800 Telephone & Communications 1,190 2,451 3,400 3,400 3,532 58050 Utilities Other 2,153 1,579 3,800 1,000 3,800
58900 Debt Principal Redeemed 20,094 19,858 20,207 20,207 20,265 Building Inspection
50100 Salaries - Permanent Employees 15,010 36,394 81,777 81,777 102,120 50150 Wages - Temporary Employees 13,635 - - 4,000 -
50200 Overtime 361 113 - - 4,000
50300 Payroll Taxes 3,072 2,879 6,821 6,821 8,228
50400 Retirement (401K) 1,916 4,072 8,051 8,051 10,212
50500 Health Insurance Premiums 16,106 14,871 18,963 18,963 10,038 50550 Dental/Vision Premiums 540 486 1,940 1,940 793
50600 Workers Compensation Insurance 3,794 3,484 4,681 4,681 5,793 50700 Life Insurance 41 25 88 88 94
50800 Auto Allowance 97 - - - -
51400 Builiding Plan Check/Inspection - 2,701 31,000 40,000 25,000 51800 Clothing Allowance 200 - 600 400 600
52000 Conferences/Meetings/Travel 1,947 215 2,750 2,750 2,000 52930 Computer Hard/Software (Capital) - - 45,348 82,848 - 53200 Dues & Subscriptions - - 400 400 400
54000 Fuel 919 1,247 1,500 1,500 1,500
54400 Insurance - CSJV Rsk Mgmt. 4,141 5,307 6,360 6,360 8,461 55600 Postage 264 312 300 300 300
56000 Professional Services (118) 224 - 1,000 -
56600 Repairs & Maintenance - Vehicle 172 632 800 400 800 57200 Supplies - Office 66 1,453 2,000 3,000 2,000
57400 Supplies - Operating 624 1,365 1,500 500 1,500
57800 Telephone & Communications 804 337 800 500 800
Code Enforcement
50100 Salaries - Permanent Employees 55,280 58,299 88,394 88,394 79,434 50150 Wages - Temporary Employees 8,328 3,995 - - -
50200 Overtime 1,225 1,442 2,000 1,000 1,000
50300 Payroll Taxes 5,961 5,612 7,410 7,410 6,507
50400 Retirement (401K) 5,363 5,095 8,934 8,934 7,943
50500 Health Insurance Premiums 20,161 21,735 20,127 20,127 7,460 50550 Dental/Vision Premiums 1,498 2,231 1,958 1,958 1,274 50600 Workers Compensation Insurance 2,962 3,083 3,800 3,800 4,506 50700 Life Insurance 62 303 396 396 97
50800 Auto Allowance 97 - - - -
51800 Clothing Allowance 931 - 1,200 - 1,000
52000 Conferences/Meetings/Travel 5,327 485 5,000 3,500 2,500 53200 Dues & Subscriptions 860 - 1,000 1,000 1,000
53250 Permits & Certificates 92 - - - -
54000 Fuel 2,064 1,086 3,000 2,000 3,000
54400 Insurance - CSJV Rsk Mgmt. 3,138 4,700 5,164 5,164 6,582 55600 Postage 264 316 500 500 500
55800 Printing & Legal Notices 22 - - - -
55950 Abatement 780 5,763 15,000 - 15,000
56000 Professional Services-Other 29 5,516 3,500 3,500 3,500 56600 Repairs & Maintenance - Vehicle 192 1,785 2,000 1,000 2,000 56600 Repairs & Maintenance-Vehicle 230 - - - -
56800 Safety Equipment - 51 200 200 200
57100 Special Activities - 141 1,000 - 1,000
47

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
57200 Supplies - Office 242 33 500 500 500
57400 Supplies - Operating 108 465 500 500 500
57800 Telephone & Communications 988 1,408 2,000 1,500 1,500 Grant Administration
50100 Salaries - Permanent Employees 62,422 54,677 28,714 28,714 125,514 50200 Overtime 361 - 2,000 250 1,000
50300 Payroll Taxes 5,593 4,493 2,291 2,291 10,047
50400 Retirement (401K) 6,232 5,920 2,909 2,909 12,551
50500 Health Insurance Premiums 25,937 26,168 20,542 20,542 10,677 50550 Dental/Vision Premiums 3,127 1,740 734 734 862
50600 Workers Compensation Insurance 1,934 1,781 1,854 1,854 4,747 50700 Life Insurance 103 48 56 56 100
50800 Auto Allowance 97 - - - -
51800 Clothing Allowance - - 150 150 150
52000 Conferences/Meetings/Travel - 283 1,500 1,677 2,000 52200 Contract Services - 49,500 - - -
52930 Computer Hardware/Software (Capital) - - 500 - -
53100 Grant Expenditures - 10,792 - - -
53200 Dues & Subscriptions - - 500 500 1,000
54000 Fuel 211 129 500 250 500
54400 Insurance - CSJV Rsk Mgmt. 2,423 2,717 2,520 2,520 6,933 55600 Postage 264 316 300 300 300
55800 Printing & Legal Notices 161 - - - -
56000 Professional Services (18) 13,509 25,000 3,000 14,000 57200 Supplies - Office 337 500 500 500 500
57400 Supplies - Operating (27,521) - 500 500 500
57800 Telephone & Communications 371 579 500 500 500
Streets
50100 Salaries - Permanent Employees 166,530 160,289 227,813 227,813 237,343 50200 Overtime 2,749 2,998 10,000 19,897 20,693
50300 Payroll Taxes 15,748 14,067 20,096 20,096 19,448
50350 Stipends - - - - -
50400 Retirement (401K) 16,001 15,411 22,674 22,674 23,729 50500 Health Insurance Premiums 104,358 72,577 99,746 99,746 82,627 50550 Dental/Vision Premiums 8,967 5,767 8,611 8,611 7,258 50600 Workers Compensation Insurance 10,113 11,187 15,428 15,428 17,952 50700 Life Insurance 323 264 630 630 292
50800 Auto Allowance 840 533 - - -
51800 Clothing Allowance 5,489 6,605 5,000 6,196 8,000
52000 Conferences/Meetings/Travel 315 - - - 2,500
52200 Contract Services 257 - - 5,000 5,000
52950 Equipment - Other (Capital) - 26,437 6,000 5,000 298,325 53200 Dues & Subscriptions 97 92 200 - -
53250 Permits & Certificates 1,429 199 1,700 1,700 1,768 54000 Fuel 17,971 15,715 16,000 16,000 16,777
54400 Insurance - CSJV Rsk Mgmt. 14,532 17,040 20,964 20,964 26,220 56000 Professional Services - Other 8,201 1,556 20,000 20,000 20,800 56400 Repairs/Maintenance-Building & Equipment 4,714 618 - - - 56410 Repairs & Maintenance Equipment 4,452 11,204 12,800 8,000 12,800 56430 Repairs & Maintenance - Heavy Equipment 2,549 7,196 5,200 2,500 5,408 56440 Repairs & Maintenance-Streets Sweeper 16,599 14,626 18,800 10,000 18,800 56500 Repairs/Maintenance Streets 9,379 76,225 28,542 28,542 29,683 56600 Repairs/Maintenance - Vehicles 1,743 3,686 4,500 5,200 5,408 56800 Safety Equipment 1,445 175 2,000 2,000 2,080
57200 Supplies - Office 2,524 505 2,000 2,000 2,080
57400 Supplies - Operating 15,512 21,343 30,000 30,000 31,200 57800 Telephone & Communications 750 1,933 1,600 2,100 2,500 58000 Utilities 17,118 15,203 15,800 17,594 20,000
58050 Utilities Other 2,502 10,137 9,600 2,000 1,000
48

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
58100 Street Lighting 69,198 65,995 66,000 69,034 82,841 58900 Debt Principal Redeemed 54,257 27,128 27,128 - -
Community Center
50400 Retirement (401K) 110 - - - -
52200 Contract Services 2,068 4,661 4,250 1,000 4,500
53250 Permits & Certificates 243 - 500 - -
56400 Repairs & Maint - Build & Equip 14,290 3,687 12,000 12,000 16,600 56410 Repairs & Maintenance -Equipment 402 428 3,500 3,500 3,500 56700 Repairs & Maint.- Landscape 708 - 500 500 500
57400 Supplies - Operating 35 1,000 1,100 1,100 1,550
57800 Telephone & Communications 5,854 1,952 2,184 1,000 2,000 58000 Utilities 10,901 14,435 15,000 15,000 17,000
58050 Utilities Other 469 1,634 1,800 250 250
Facilities Maintenance
50100 Salaries - Permanent Employees - - 23,519 23,519 47,167 50200 Overtime - - - 2,500 3,000
50300 Payroll Taxes - - 2,133 2,133 3,895
50400 Retirement (401K) - - 2,352 2,352 4,717
50500 Health Insurance Premiums - 20 13,542 13,542 23,043 50550 Dental/Vision Premiums - - 602 602 1,203
50600 Workers Compensation Insurance - - - - 3,568
50700 Life Insurance 138 (20) 45 45 65
52200 Contract Services 1,684 8,685 11,000 11,000 11,000 53800 Rental Equipment / Other - 131 - - -
54400 Insurance - CSJV Rsk Mgmt. - - - - 5,211
56000 Professional Services - Other 403 - - - -
56400 Repairs & Maint - Build & Equip 4,034 4,692 14,500 14,500 30,000 56420 Repairs/Maintenance-Building 467 1,360 - - -
56420 Animal Control - Repairs & Maint.-Building - 283 3,500 - - 56420 Shop - Repairs & Maint.-Build & Equip - 18 - - -
56800 Safety Equipment 93 427 1,000 1,000 2,500
57200 Supplies - Office - 27 - - -
57400 Supplies - Operating 1,480 3,485 4,000 4,500 15,000 57800 Telephone & Communications 17,527 13,293 15,700 - 1,200 58000 Utilities 25,066 13,298 26,800 34,509 41,411
58050 Utilities Other 2,214 1,108 1,500 - -
Construction Management
56000 Professional Services - Other 1,415 355 - - -
Management Information Systems
52200 Contract Services 100,524 148,405 80,000 80,000 83,200 52950 Equipment Capital 12,070 - 39,472 39,472 32,834
54800 Maintenance Agreements 53,160 49,214 80,000 80,000 83,200 57400 Supplies Operating (23,987) - 5,000 - 5,000
Shop
56600 Code Enforcement - Repairs & Maintenance - Vehicle 267 - - - - 56600 Public Trans - Repairs & Maintenance - Vehicle 736 - - - - Measure M Sales Tax
56000 Professional Services - Other - - 20,000 10,000 20,000 Capital Projects
52900 Land & Land Improvements (Capital) - - - 54,000 1,196,000 52910 Buildings & Improvements (Capital) 311,988 33,727 - - - 52910 Buildings & Imp. - New Animal Control Building 27,133 - - - - 52910 Buildings& Improvements (Capital) 3,995 - - - -
52910 Buildings & Improvements ( Capital) - 19,460 54,415 54,415 340,000 52960 HSIP Cycle 10 28,030 20,675 318,410 227,310 -
52960 RSTP/HIP West Side - Harlow 32,965 21,460 496,977 496,977 - 52960 Street & Roads (Capital) - 131,533 2,081,650 1,731,056 11,305,746 52960 Streets & Roads Capital 373,881 2,148,435 619,212 156,358 - 49

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
52960 Streets & Roads (Capital) 396,002 34,408 37,527 37,527 1,749,550 52960 Streets & Roads Capital SB1Funds:Design Davis St 16,955 879,187 - - - 52960 Driveway Approach Garzoli Ave-Santillano Easement - 75,146 - - - Total Expenditures 7,026,769 10,019,740 11,955,231 11,101,420 23,673,349 50

SUPPORT SERVICES
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
1957
Tradition • Unity • E xcellence
51

1957
Tradition • Unity • E xcellence

CITY COUNCIL
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The City Council serves as the legislative and policy making body of the City of McFarland. It is responsible for formulating city policy, approving new programs and services, appropriating funds, and generally supervising the operations of city government. As elected representatives of the citizens, the City Council is responsible to all the people, and as such, devotes its energies to making decisions which are in the best interest of public welfare.
52

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The following successful events were initiated by Mayor Saul Ayon in collaboration with Councilmembers:

Advocated on behalf of the City to U.S. Congressman David G.

Valadao, resulting in $6 million in funding for significant street rehabilitations.

Worked with CA Assemblymember Jasmeet Bains and CA Senator Melissa Hurtado to secure $5 million for a new Police Station.

Negotiated the sale of 17 acres owned by The Geo Group for $1, designating the site for the future City Police Station.

Modified The Geo Group’s conditional use permit fees, generating an additional $300K for essential services and programs.

Successfully recruited and hired a new City Manager, Public Works Director, and Chief of Police.

Advocated at State Water Resource Control Board meetings, securing nearly $26 million for water treatment facilities and replacement wells, and $17 million for a wastewater expansion project.

Rebuilt trust with local landowners, including The Wonderful Company, to utilize 12 acres for flood mitigation and year-round beautification.

Allocated resources to reinstate the Police Department K-9 unit for crucial roles in detecting drugs, explosives, and locating missing persons.

Established the Unsolved Major Crimes Reward Program to incentivize solving major crimes.

Initiated the transition from at-large to district-based elections for council members to ensure transparent and representative elections, protecting the City from potential lawsuits.

Continued partnerships with Lion’s Club and McFarland Unified School District, and formed a new partnership with Mujeres Activas to enhance community engagement.

Actively advocated for a Kern County transportation sales tax measure.

Represented the City at the California Transportation Commission, pushing for major road and highway improvements throughout Kern County.

Served as Chair of the Kern County Local Agency Formation Commission (LAFCO).

CITY COUNCIL
53

1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
Increase Revenue Streams: Explore and implement new revenuegenerating initiatives to bolster the City's financial health without overburdening residents.

Grant Acquisition: Actively pursue federal, state, and private grants to fund critical infrastructure and community projects.

Street Rehabilitation Projects: Utilize secured funding to initiate and complete key street rehabilitation projects, improving road safety and transportation efficiency.

Police Station Construction: Begin construction of the new Police Station on the recently acquired 17-acre site.

Water and Wastewater Upgrades: Continue upgrading water treatment facilities and replacement wells, utilizing secured funding to enhance water quality and availability.

Expand Public Safety Programs: Increase community policing efforts, enhance the K-9 unit’s capabilities, and introduce new public safety initiatives to reduce crime rates.

Emergency Preparedness: Develop and implement comprehensive emergency preparedness plans, including community training sessions and resource allocation.

Business Attraction and Retention: Implement strategies to attract new businesses and support existing ones, creating more job opportunities for residents.

Flood Mitigation Projects: Utilize the 12 acres of land for effective flood mitigation efforts and ongoing beautification projects to enhance the city’s resilience to natural disasters.

Citizen Engagement: Increase efforts to engage with citizens through town hall meetings, surveys, and enhanced communication platforms to gather feedback and improve city services.

Strengthen Community Partnerships: Continue building strong partnerships with local organizations, including schools, nonprofits, and businesses, to foster a cohesive and supportive community environment.

Regional Collaboration: Engage in regional collaborations to address broader issues such as transportation, environmental sustainability, and economic development.
2024-25 OBJECTIVES & INITIATIVES

CITY COUNCIL
54

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

CITY COUNCIL SUMMARY

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

EXPENDITURES
Operating Costs 142,508 148,658 105,070 290,170 279,527 CIP Projects - - - - -
Total Expenditures 142,508 148,658 105,070 290,170 279,527

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (11,963) (17,924) - - -
Expenditure Savings
Total Other Sources (Uses) (11,963) (17,924) - - -
Sources Over (Under) Uses (154,471) (164,982) (103,570) (290,170) (279,527) 55

-
50,000
100,000
150,000
200,000
250,000
300,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget City Council Expenditures
Personnel Operating
56

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

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

EXPENDITURES
City Council
50100 Salaries - Permanent Employees 20,573 35,094 12,000 12,000 12,000 50300 Payroll Taxes 2,050 2,913 1,410 1,410 1,410
50400 Retirement (401K) 1,676 14,244 24,000 24,000 24,000 50500 Health Insurance Premiums 62,846 39,739 - - -
50550 Dental/Vision Premiums 2,624 1,241 - - -
50600 Workers Compensation Insurance 895 917 407 407 454 50700 Life Insurance 73 45 - - -
51800 Clothing Allowance - 929 1,000 500 1,000
52000 Conferences/Meetings/Travel 8,861 10,329 27,000 15,000 20,000 52200 Contract Services 20,894 13,363 5,000 5,000 5,000 53200 Dues & Subscriptions 1,041 313 500 500 500
53400 Election Expense - 8,709 - - -
54000 Fuel 173 244 1,200 500 1,000
54400 Insurance - CSJV Rsk Mgmt. 1,408 1,397 553 553 663 55600 Postage 264 1,072 300 300 500
55800 Printing & Legal Notices 1,446 2,290 2,000 500 2,500 56000 Professional Services - Other 13,288 10,717 9,000 1,500 9,000 56400 Repairs & Maint.-Build & Equip 685 - - - -
57100 Special Activities 490 2,456 17,200 224,000 197,500 57200 Supplies - Office 651 1,194 1,500 1,500 1,500
57800 Telephone & Communications 2,568 1,454 2,000 2,500 2,500 Total Expenditures 142,508 148,658 105,070 290,170 279,527 City Council Detail Revenues and Expenditures
57

1957
Tradition • Unity • E xcellence

CITY MANAGER
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
City administration is responsible for the day-to-day operations, preparing the budget, and the hiring and dismissal of personnel as well as establishing policies of the City and Ordinances adopted by the City Council. Some of the Responsibilities include: Appointing the city department directors, enacting policies and procedures to efficiently and effectively carry out the City Council's directives, ensuring that city services are performed to the highest standard in accordance with council goals and policies, preparing, managing, and implementing the annual budgets for the City and JPA Agencies and the city Capital Improvement Program (CIP) in support of the City Council’s goals, serving as an adviser to the City Council on policy matters impacting the City of McFarland's community and the city organization, supporting the information and policymaking needs of the council and implementing council decisions, and improving the service to the community through appropriate management and supervision strategies.
58

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
Staffing Achievements:

Filled all vacant director positions
Established a succession plan
Ensured accurate and timely staff evaluations
Communication Improvements:

Launched monthly City Manager and Council Updates via social media
Completed the first State of the City event to inform the public on major initiatives
Stabilize City Finances:

Focus on commercial and industrial development
Develop Annexation 18
Pass Transient Occupancy Tax and Utility Users Tax measures Evaluate different options for fire services
Sustainable Infrastructure:

Implement short and long-term solutions for Browning Road Well Design and construct major road projects
Execute the wastewater expansion project
Implement Poso Creek flood mitigation
Public Safety:

Design new police building and secure funding for construction Secure funding for an Emergency Operations Center
Efficient and Effective Government:

Invest in technology to streamline processes (e.g., transition permitting and business licenses online)
Foster community partnerships
Enhance messaging through social media platforms
2024-25 OBJECTIVES & INITIATIVES
59 CITY MANAGER

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

CITY ADMINISTRATION SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges (96) (32) - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues (96) (32) - - -

EXPENDITURES
Operating Costs 129,450 169,162 140,808 134,258 102,127 CIP Projects - - - - -
Total Expenditures 129,450 169,162 140,808 134,258 102,127

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (8,007) (12,599) - - -
Expenditure Savings -
Total Other Sources (Uses) (8,007) (12,599) - - -
Sources Over (Under) Uses (137,554) (181,793) (140,808) (134,258) (102,127) 60

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget City Administration Expenditures
Personnel Operating
61

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
City Administration
42340 Administration Fee (96) (32) - - -
Total Revenues (96) (32) - - -

EXPENDITURES
City Administration
50100 Salaries - Permanent Employees 68,348 98,566 80,390 80,390 55,206 50200 Overtime - 44 600 1,200 1,500
50300 Payroll Taxes 6,035 7,791 6,206 6,206 4,403
50350 Stipends - - - - -
50400 Retirement (401K) 6,008 10,180 8,220 8,220 5,485
50500 Health Insurance Premiums 25,112 23,337 16,052 16,052 14,604 50550 Dental/Vision Premiums 1,221 1,294 2,460 2,460 1,252 50600 Workers Compensation Insurance 1,594 3,340 3,663 3,663 2,088 50700 Life Insurance 66 31 190 190 41
50800 Auto Allowance 202 - - - -
52000 Conferences/Meetings/Travel 67 3,082 4,000 1,500 2,500 52930 Computer Hard/Software (CAP) - 10,116 - - -
53200 Dues & Subscriptions 8,177 3,179 2,000 2,000 2,000 54000 Fuel 1,150 1,669 2,000 1,500 2,000
54400 Insurance - CSJV Rsk Mgmt. 1,603 5,092 4,978 4,978 3,049 54600 Interest Expense 2,091 2,911 - - -
55200 Miscellaneous 1,368 4,469 4,150 1,500 3,000
55600 Postage 264 413 500 350 500
56000 Professional Services - Other - - 1,500 500 1,500 56600 Repairs & Maintenance - Vehicle 206 1,111 1,200 1,000 - 57100 Special Activities - 227 500 500 500
57200 Supplies - Office 5,021 1,272 800 800 800
57400 Supplies- Operating 168 492 400 250 500
57800 Telephone & Communications 751 663 1,000 1,000 1,200 Total Expenditures 129,450 179,278 140,808 134,258 102,127 City Administration Detail Revenues and Expenditures
62

1957
Tradition • Unity • E xcellence

CITY CLERK
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The City Clerk's Department records, prepares, certifies and maintains the official minutes of all meetings of the City Council and Planning Commission, and prepares agendas and compiles agenda packets for those meetings. As the custodian for official records, the Department acts as the official depository for all City records, ensures that ordinances are codified into the Municipal Code and processes and maintains resolutions, ordinances, contracts, claims, deeds and other documents as required by law.
63

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
Professional Development:

Earned 11.5 credits towards Certified Municipal Clerk (CMC) certification
System Implementations:

Implemented CIVICCLERK Agenda Management software for City Council, Planning Commission, and Subcommittee agendas
Implemented and trained staff on DocuSign software for electronic signatures
Operational Efficiency:

Maintained excel sheet for tracking and management for all public records requests
Provided timely agenda posting and communications for City Council and Subcommittee meetings
No Online Business License Permitting
No Online Public Records Management
No electronic filing system
Certification and Training:

Continue pursuing CMC certification
System Improvements:

Implement online public records requests for improved tracking Improve the claims process for tracking
Records Management:

Implement regularly scheduled destruction of records at a departmental level citywide
Maintain on-time codification of newly adopted or amended city ordinances
Elections and Filing Systems:

Successfully coordinate the 2024 General Election (District) Acquire filing cabinets/bookshelves for a better filing system 2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
64 CITY CLERK

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

CITY CLERK SUMMARY

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

EXPENDITURES
Operating Costs - 1,005 80,949 66,843 79,022
CIP Projects - - 2,500 - 4,500
Total Expenditures - 1,005 83,449 66,843 83,522

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings -
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - (1,005) (83,449) (66,843) (83,522) 65

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
50,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget City Clerk Expenditures
Personnel Operating
66

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
City Clerk
50100 Salaries - Permanent Employees - 655 25,769 25,769 27,468 50200 Overtime - - 1,000 844 -
50300 Payroll Taxes - - 2,207 2,207 2,216
50350 Stipends - - - - -
50400 Retirement (401K) - - 2,602 2,602 2,732
50500 Health Insurance Premiums - 2 9,396 9,396 9,414
50550 Dental/Vision Premiums - - 711 711 510
50600 Workers Compensation Insurance - - 998 998 1,039
50700 Life Insurance - (2) 59 59 26
51800 Clothing Allowance - - 150 - 150
52000 Conferences/Meetings/Travel - - 3,500 3,500 2,050 52200 Contract Services - 350 14,500 14,500 15,000
52920 Furniture (Capital) - - 2,500 - 4,500
53200 Dues & Subscriptions - - 900 500 500
53400 Election Expense - - 12,000 - 12,000
54000 Fuel - - 500 500 500
54400 Insurance - CSJV Rsk Mgmt. - - 1,356 1,356 1,517
55600 Postage - - 2,000 1,500 2,000
56000 Professional Services - Other - - 400 400 400
57100 Special Activities - - 400 - -
57200 Supplies - Office - - 2,500 2,000 1,500
Total Expenditures - 1,005 83,449 66,843 83,522
City Clerk Detail Revenues and Expenditures
67

1957
Tradition • Unity • E xcellence

HUMAN RESOURCES/ RISK

MANAGEMENT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The Human Resources Department is responsible for contributing to the City of McFarland success in meeting the needs of recruiting, selection, employee relations, training and development, and benefit administration. The department is responsible for maintaining all personnel and medical files for all staff. The department is also responsible for maintaining compliance in all processes and procedures for the organization, so that these processes are consistent and efficient in practice.

The department is staffed by a trained and knowledgeable Human Resources Director. 68

1957
Tradition • Unity • E xcellence
2023-24 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
Implemented a unified employee onboarding and termination protocol to ensure consistency and compliance across the organization.

Enhanced employee engagement through regular team building activities, feedback mechanisms, and recognition programs.

Improve employee retention ratees by fostering a positive work environment and offering competitive benefits and career advancement opportunities.

Helped foster employee engagement by assisting with open communication channels that resulted in heightened job satisfaction and team cohesion.

Establish a comprehensive employee development program, including professional training and mentorship, to encourage personal and career growth.

Adapt local processes and policies to align with organization growth, maintaining efficiency and coherence within expanding teams.

Revise the employee handbook to reflect current practices, legal requirements, and organizational culture providing a comprehensive guide for staff and management.
2024-25 OBJECTIVES & INITIATIVES
69 HUMAN RESOURCES

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

HUMAN RESOURCES/RISK MANAGEMENT SUMMARY

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

EXPENDITURES
Operating Costs - 745 45,683 36,033 44,561
CIP Projects - - 1,000 1,000 1,000
Total Expenditures - 745 46,683 37,033 45,561

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings . -
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - (745) (46,683) (37,033) (45,561) 70

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Human Resources/Risk Management Expenditures
Personnel Operating
71

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Human Resources/Risk Management
50100 Salaries - Permanent Employees - 423 22,127 22,127 23,750 50300 Payroll Taxes - - 1,797 1,797 1,889
50400 Retirement (401K) - - 2,255 2,255 2,375
50500 Health Insurance Premiums - - 5,934 5,934 5,570
50550 Dental/Vision Premiums - - 542 542 501
50600 Workers Compensation Insurance - - 746 746 898
50700 Life Insurance - - 18 18 16
51800 Clothing Allowance - - 150 - 150
52000 Conferences/Meetings/Travel - 266 4,000 350 2,500 52920 Furniture (Capital) - - 1,000 1,000 1,000
53200 Dues & Subscriptions - - 500 - 500
54400 Insurance - CSJV Rsk Mgmt. - - 1,014 1,014 1,312
55600 Postage - 56 800 150 500
57100 Special Activities - - 1,000 300 1,000
57200 Supplies - Office - - 4,000 800 2,000
57400 Supplies- Operating - - 800 - 800
57500 Marketing - - - - 800
Total Expenditures - 745 46,683 37,033 45,561
Human Resources/Risk Management Detail Revenues and Expenditures 72

1957
Tradition • Unity • E xcellence

FINANCE
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The Finance Department is dedicated to supporting the long-term financial stability of the city and enhancing public and organizational trust through integrity of financial reporting and sound financial management practices. It is responsible for administering all financial record keeping and reporting functions for the City of McFarland. Several of the functions handled by the Finance Department include: 1) Compiling and producing the fiscal budget and financial statements for the City 2) Maintaining debt and treasury management, internal audits, budget control, purchasing accounting activities, and general administrative functions 3) Providing support and advice to other city departments, the city manager, and City Council in matters related to financial issues, policy, and strategic planning. 73

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
Timely Completion of Financial Statement Audits for Fiscal Year 2022- 2023.

Caught up five years of delinquent TDA Audits
Timely Completion of TDA Audit for Fiscal Year 2022-2023.

Timely Completion of Fiscal Year 2024-2025 Budget
Completion of rate studies and adoption of new rates for all utilities (Sewer, Refuse, Water).

Completion and Implementation of the City’s updated cost allocation plan.

Maximized investment earnings by investing idle cash with LAIF.

Developed and cross-trained staff to improve efficiency and effectiveness.

Reintroduced and managed City Shut Off Policies and procedures.

Coordinated with outside organizations to promote Utility Assistance programs that aided approximately 200 residential customers.

Applied and received funding from the California Extended Water and Wastewater Arrearage Payment Program assisting over 200 residential and commercial accounts.

Transitioned to an improved online and over the counter utility billing and payment experience.

Initiated an electronic timekeeping system.

Complete Fiscal Year 2023-2024 Audit within six months following the fiscal year.

Develop and Issue first Quarterly Financial Reporting to Council and the Public
Continuous improvement on Department Policies and Procedures Implement an electronic timekeeping system.

Establish and Implement a Month-End Close Process
Establish and Implement Improved Collection Procedures on Delinquent Accounts
Establish Authorized Utility Payment Locations throughout the City 2024-25 OBJECTIVES & INITIATIVES

FINANCE
74

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

FINANCE & ACCOUNTING SUMMARY

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

EXPENDITURES
Operating Costs 88,015 117,029 119,542 107,092 157,077
CIP Projects - - - - 9,000
Total Expenditures 88,015 117,029 119,542 107,092 166,077

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (16,288) (25,438) - - -
Expenditure Savings -
Total Other Sources (Uses) (16,288) (25,438) - - -
Sources Over (Under) Uses (104,303) (142,466) (119,542) (107,092) (166,077) 75

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Finance & Accounting Expenditures
Personnel Operating
76

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Finance and Accounting
42340 Administration Fee - 2,525 - - -
Total Revenues - 2,525 - - -

EXPENDITURES
Finance and Accounting
50100 Salaries - Permanent Employees 32,433 62,441 59,139 59,139 92,510 50200 Overtime 536 2,934 3,000 2,000 3,000
50300 Payroll Taxes 4,594 5,442 5,040 5,040 7,429
50350 Stipends - - - - -
50400 Retirement (401K) 3,025 6,567 5,954 5,954 9,223
50500 Health Insurance Premiums 13,860 13,941 12,463 12,463 18,021 50550 Dental/Vision Premiums 987 1,424 1,508 1,508 1,857 50600 Workers Compensation Insurance 1,541 1,483 2,250 2,250 3,499 50700 Life Insurance 24 77 82 82 79
51800 Clothing Allowance - - 1,350 400 1,350
52000 Conferences/Meetings/Travel - 1,646 5,100 5,100 5,100 52200 Contract Services 23,528 4,968 500 - 500
52930 Hardware/Software (Capital) - - - - 9,000
53200 Dues & Subscriptions 47 125 600 600 1,000
54000 Fuel 173 1,520 500 1,000 1,200
54400 Insurance - CSJV Rsk Mgmt. 2,445 2,256 3,057 3,057 5,110 55200 Miscellaneous - 6,595 500 250 500
55600 Postage 1,165 569 1,000 250 1,000
56000 Professional Services - Other 2,469 3,605 14,500 5,000 2,000 57200 Supplies - Office 583 644 2,000 2,000 2,500
57800 Telephone & Communications 605 790 1,000 1,000 1,200 Total Expenditures 88,015 117,029 119,542 107,092 166,077 Finance and Accounting Detail Revenues and Expenditures 77

1957
Tradition • Unity • E xcellence

NON-DEPARTMENTAL
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The non-departmental division is a functional area within the City that provides support and services to multiple departments or units. The Non-departmental division promote efficiency and effectiveness in the use of organizational resources and work closely with other departments to ensure that organizational goals and objectives are met.

Examples of non-departmental activities include the City’s legal services, fire services contract, and various produces and services that benefit several divisions throughout the City.
78

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

NON-DEPARTMENTAL SUMMARY

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

EXPENDITURES
Operating Costs 963,499 1,198,737 1,406,861 1,357,180 1,594,378 CIP Projects 4,414 - - - -
Total Expenditures 967,913 1,198,737 1,406,861 1,357,180 1,594,378

OTHER SOURCES (USES)
Transfers In - - 771,640 771,640 -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - 771,640 771,640 -
Sources Over (Under) Uses (967,913) (1,198,737) (635,221) (585,540) (1,594,378) 79

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Non-Departmental Expenditures
Operating
80

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Non-Departmental
51200 Bank Charges 11,262 8,490 10,000 500 10,000
51250 Cash Over/Under (121) 1,254 - 100 -
52200 Contract Services 54,943 6,626 14,100 14,100 14,100 52910 Buildings & Improvements (Capital) 4,414 - - - -
53800 Rental Equipment/Other - 269,150 317,477 317,477 319,177 54800 Maintenance Agreements 6,226 10,338 24,000 24,000 27,000 55600 Postage 323 316 500 200 500
55800 Printing & Legal Notices 331 - 500 - -
56000 Professional Services - Other 93,254 43,523 42,000 42,000 40,000 56050 Accounting/Auditing Services 41,431 32,438 20,800 20,800 20,800 56100 Legal Services 192,329 188,276 200,000 163,507 200,000 56400 Repairs/Maintenance-Building & Equipment 107 327 - - - 56700 Repairs & Maintenance - Landscape 1,724 - - - -
57100 Special Activities 193 - 500 - 500
57200 Supplies - Office 9,544 1,625 2,700 - 2,700
57400 Operating Supplies COVID-19 54 - - - -
57400 Operating Supplies Emergency Response - 30,620 - - - 58850 Land Lease - 6,871 2,644 2,856 3,084
58900 Debt Principal Redeemed 556,314 598,882 771,640 771,640 956,517 58925 Debt Issued (4,414) - - - -
Total Expenditures 967,913 1,198,737 1,406,861 1,357,180 1,594,378 Non-Departmental Detail Revenues and Expenditures
81

1957
Tradition • Unity • E xcellence

INFORMATION TECHNOLOGY
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Support Services
The Information Technology (IT) division is responsible for managing the City's technology infrastructure, including hardware, software, and networks. The IT division plays a critical role in enabling the organization to operate effectively and efficiently by providing technical support, maintenance, and development of IT systems. This includes managing software applications, databases, and networks, as well as ensuring data security and integrity. The IT divisions also plays a critical role in ensuring that the organization's technology resources are aligned with its strategic goals and objectives. 82

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

MANAGEMENT INFORMATION SYSTEMS SUMMARY

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

EXPENDITURES
Operating Costs 129,697 197,619 165,000 160,000 171,400 CIP Projects 12,070 - 39,472 39,472 32,834
Total Expenditures 141,767 197,619 204,472 199,472 204,234

OTHER SOURCES (USES)
Transfers In 123,392 197,619 - 160,000 -
Transfers Out - - - - -
Expenditure Savings
MOA Adjustments
Total Other Sources (Uses) 123,392 197,619 - 160,000 -
Sources Over (Under) Uses (18,375) - (204,472) (39,472) (204,234) 83

-
50,000
100,000
150,000
200,000
250,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Management Information Systems Expenditures
Operating
84

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Management Information Systems
52200 Contract Services 100,524 148,405 80,000 80,000 83,200 52950 Equipment Capital 12,070 - 39,472 39,472 32,834
54800 Maintenance Agreements 53,160 49,214 80,000 80,000 83,200 57400 Supplies Operating (23,987) - 5,000 - 5,000
Total Expenditures 141,767 197,619 204,472 199,472 204,234 Management Information Systems Detail Revenues and Expenditures 85

COMMUNITY DEVELOPMENT
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
86

1957
Tradition • Unity • E xcellence

PLANNING DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
The Planning Department is responsible for providing technical assistance and professional guidance to the City Council, Planning Commission, and the public regarding policies and plans that guide the physical development of the City. The Department processes all entitlement applications and other development requests.

Planning responsibilities also include updating and maintaining the City’s General Plan, Zoning Code, and development-related ordinances.
87

1957
Tradition • Unity • E xcellence
2023-24 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
Facilitated the development of Council Election Districts Processed multiple Annexations, Final Maps, Parcel Maps, and Temporary Use Permits (TUP)
Updated ordinances (Sign, ADU, Mobile Vending, Cannabis) Completed General Plan Amendments
Held a ribbon cutting for the Community Garden
Processed Development Impact Fee updates
Worked on Hazard Mitigation Project (HMP) and 6th Cycle Housing Element
Met with developers for master planning vacant properties Need graphic software for maps and diagrams
Additional planning staff (GIS technician)
Lack of online payment software for applications
Seek zero-cost trainings for CEQA and professional development Review and update outdated zoning ordinances and city maps Complete the 6th Cycle Housing Element Update
Establish ADU templates for streamlining processes
Seek grants for downtown revitalization, art installations, and transportation connections
2023-24 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES

PLANNING DEPARTMENT
88

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

PLANNING SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 258,688 205,744 346,275 291,526 50,000 Grants/Intergovernmental 154,832 67,610 73,166 138,166 - Other Revenues - - - - -
Total Revenues 413,521 273,353 419,441 429,692 50,000

EXPENDITURES
Operating Costs 371,822 296,928 742,836 523,956 403,219 CIP Projects - - - - -
Total Expenditures 371,822 296,928 742,836 523,956 403,219

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (7,156) (9,057) (79,294) (63,508) (59,720) Expenditure Savings 23,997
Total Other Sources (Uses) (7,156) (9,057) (79,294) (63,508) (35,723) Sources Over (Under) Uses 34,543 (32,631) (402,689) (157,772) (388,942) 89

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Planning Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Planning Revenues
90

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Planning
41400 Planning & Engineering Fees 31,219 18,124 346,275 36,627 50,000 41400 Planning & Engineering Fees - Tract 7214 44,369 4,674 - 4,382 - 41400 Planning & Engineering Fees San Joaquin Renew 7,370 41,694 - 175,000 - 41400 Planning & Engineering Fees Medical Office - Elmo 5,889 21,760 - 4,472 - 41400 Planning & Engineering Fees - R&F Building 2,068 - - - - 41400 Planning & Engineering Fees - Sherwood Milestone 14,692 34,561 - - - 41400 Planning & Engineering Fees - Capri Liquor 1,625 4,283 - - - 41400 Planning & Engineering Fees - Countryside Corps 6,859 - - - - 41400 Planning & Engineering Fees - Tract 7393 109,189 39,044 - 35,000 - 41400 Planning & Engineering Fees - 253 Lockwood Ave 11,250 - - - - 41400 Planning & Engineering Fees - Superior Gas 8,970 - - 7,714 - 41400 Planning & Engineering Fees - 705 Mast Ave ADU 2,340 - - - - 41400 Planning & Engineering Fees - Parcel Map 12462 3,500 - - - - 41400 Planning & Engineering Fees - Parcel Map 12463 3,500 - - - - 41400 Planning & Engineering Fees - Perkins Ave Medical 5,850 - - - - 41400 Planning & Engineering Fees - LLA 22-01 Tract 7214 - 1,654 - - - 41400 Planning & Engineering Fees - Annex 19 - 24,950 - - - 41400 Planning & Engineering Fees - Perkins Medical - 15,000 - - - 41400 Planning & Engineering - Annex 20 - - - 24,950 -
41400 Planning & Engineering - VTPM 12540 - - - 3,380 - 44000 Other Agency Grants 11,415 - 73,166 - -
44000 Other Agency Grants- SALC 143,417 67,610 - 65,000 - 44000 Other Agency Grants - REAP - - - 73,166 -
Total Revenues 413,521 273,353 419,441 429,692 50,000

EXPENDITURES
Planning
50100 Salaries - Permanent Employees 70,044 88,701 166,684 166,684 228,487 50200 Overtime 361 477 - 200 500
50300 Payroll Taxes 6,156 7,466 13,489 13,489 18,197
50350 Stipends - - - - -
50400 Retirement (401K) 6,932 9,603 16,936 16,936 22,789 50500 Health Insurance Premiums 9,899 6,963 29,885 29,885 27,881 50550 Dental/Vision Premiums 1,304 903 1,925 1,925 2,791 50600 Workers Compensation Insurance 1,961 2,291 5,476 5,476 8,641 50700 Life Insurance 103 96 134 134 162
50800 Auto Allowance 97 - - - -
51800 Clothing Allowance - 189 150 100 150
52000 Conferences/Meetings/Travel (18) 525 5,000 5,000 6,000 52200 Contract Services 1,684 6,974 12,000 5,000 12,000 53200 Dues & Subscriptions - - 300 565 1,500
53600 Engineerin/Architectural Services 290 - 5,000 - 5,000 54000 Fuel 207 244 1,000 500 1,000
54400 Insurance - CSJV Rsk Mgmt. 3,003 3,489 7,441 7,441 12,621 55200 Miscellaneous - 225 - - -
55400 Planning Services 4,949 - - - -
55500 Special Studies/Master Plans 10,443 - 10,000 - 1,000 55500 Special Studies San Joaquin Renewables 40,669 13,915 - - - 55500 Special Studies/Master Plans SALC 20,706 407 - - - 55500 Special Studies/Master Plans LEAP 56,024 2,158 - - - 55600 Postage 290 728 1,500 1,000 1,500
55800 Printing & Legal Notices 424 - - - -
56000 Professional Services - Other 38,838 38,549 179,917 100,000 50,000 56000 Professional Services - Tract 7292 320 426 - - -
56000 Professional Services - Tract 7214 20,450 1,574 10,000 5,000 - 56000 Professional Services - Med Office - Elmo 3,252 10,948 10,000 2,000 - 56000 Professional Services-R&F Building 2,855 - - - -
Planning Detail Revenues and Expenditures
91

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
Planning Detail Revenues and Expenditures
56000 Professional Services - Sherwood Milestone 12,786 4,148 2,500 - - 56000 Professional Services - Capri Liquor 2,465 740 - - - 56000 Professional Services - Countryside 3,822 - 5,000 - - 56000 Professional Services - Interstate Land Dev 40,625 39,088 65,000 45,000 - 56000 Professional Services - Superior Gas 693 3,368 8,000 5,000 - 56000 Professional Services - Perkins Ave Medical 1,000 - 5,000 - - 56000 Professional Services - Parcel Map 12462 4,258 - 2,000 - - 56000 Professional Services - Parcel Map 12463 4,138 - 2,000 - - 56000 Professional Services - San Joaquin Renewables - 42,766 89,000 70,872 - 56000 Professional Services - LLA 22-01 Tract 7214 - 1,089 - - - 56000 Professional Services - Hazard Mitigation Plan - 8,158 40,000 40,000 - 56100 Legal Services - - 45,000 - -
57200 Supplies - Office 148 141 1,000 500 1,000
57400 Supplies - Operating 278 - 1,000 500 1,000
57800 Telephone & Communications 371 579 500 750 1,000
Total Expenditures 371,822 296,928 742,836 523,956 403,219 92

1957
Tradition • Unity • E xcellence

BUILDING DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
The Building Department is tasked with ensuring the safety, health, and well-being of the public within the built environment. It performs this role through reviewing building plans for compliance with codes, issuing construction permits, conducting inspections at various stages of construction, and enforcing building codes.

Additionally, it promotes public awareness through educational outreach regarding building regulations and practices. Through these activities, the Building Division contributes to the quality of life and resilience of our community. 93

1957
Tradition • Unity • E xcellence
2023-24 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
Issued 404 plan checks and permits
Conducted 1732 building inspections
Restructured the department
No online permitting
No in-house plan check assistant
No electronic plan scanning
Issue 300 building permits within the fiscal year
Provide building inspections 3 times a week
Encourage staff to obtain Building Certifications
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Online permitting server
Third-party consultant companies for plan check and inspections

BUILDING DEPARTMENT
94

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

BUILDING INSPECTION SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 147,244 229,763 527,170 619,915 137,774 Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues 147,244 229,763 527,170 619,915 137,774

EXPENDITURES
Operating Costs 63,587 76,117 170,331 183,431 184,640
CIP Projects - - 45,348 82,848 -
Total Expenditures 63,587 76,117 215,679 266,279 184,640

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (4,821) (7,014) (24,016) (27,066) (31,083) Expenditure Savings -
Total Other Sources (Uses) (4,821) (7,014) (24,016) (27,066) (31,083) Sources Over (Under) Uses 78,836 146,631 287,474 326,569 (77,949) 95

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Building Inspection Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Building Inspection Revenues
96

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Building Inspection
41500 Building Permits 129,942 197,260 452,255 540,000 115,745 41505 Technology Fee 5,141 9,562 21,537 21,537 5,676
41510 Training Fee 5,171 9,731 21,632 21,632 5,676
41515 Building - GP Maintenance Fee 4,172 9,111 21,746 21,746 5,676 41550 Building Plan Check 2,818 4,100 10,000 15,000 5,000 Total Revenues 147,244 229,763 527,170 619,915 137,774

EXPENDITURES
Building Inspection
50100 Salaries - Permanent Employees 15,010 36,394 81,777 81,777 102,120 50150 Wages - Temporary Employees 13,635 - - 4,000 -
50200 Overtime 361 113 - - 4,000
50300 Payroll Taxes 3,072 2,879 6,821 6,821 8,228
50400 Retirement (401K) 1,916 4,072 8,051 8,051 10,212
50500 Health Insurance Premiums 16,106 14,871 18,963 18,963 10,038 50550 Dental/Vision Premiums 540 486 1,940 1,940 793
50600 Workers Compensation Insurance 3,794 3,484 4,681 4,681 5,793 50700 Life Insurance 41 25 88 88 94
50800 Auto Allowance 97 - - - -
51400 Builiding Plan Check/Inspection - 2,701 31,000 40,000 25,000 51800 Clothing Allowance 200 - 600 400 600
52000 Conferences/Meetings/Travel 1,947 215 2,750 2,750 2,000 52930 Computer Hard/Software (Capital) - - 45,348 82,848 - 53200 Dues & Subscriptions - - 400 400 400
54000 Fuel 919 1,247 1,500 1,500 1,500
54400 Insurance - CSJV Rsk Mgmt. 4,141 5,307 6,360 6,360 8,461 55600 Postage 264 312 300 300 300
56000 Professional Services (118) 224 - 1,000 -
56600 Repairs & Maintenance - Vehicle 172 632 800 400 800 57200 Supplies - Office 66 1,453 2,000 3,000 2,000
57400 Supplies - Operating 624 1,365 1,500 500 1,500
57800 Telephone & Communications 804 337 800 500 800
Total Expenditures 63,587 76,117 215,679 266,279 184,640 Building Inspection Detail Revenues and Expenditures
97

1957
Tradition • Unity • E xcellence

GRANTS DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
The Grants Department is responsible for locating possible funding to provide the City funds to restore, create, and maintain all city property and public rights-of-way. The Grants department also locates and applies for grants to assist the community and residents. Grants are a key factor in most municipal fundings. 98

1957
Tradition • Unity • E xcellence
2023-24 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Community Development
Secured Urgent Drinking Water Grant (Browning Road Well) Submitted Expedited Drinking Water Grant (New Well)
Submitted Hazard Mitigation Program Grant (Flood Retention) Secured technical assistance grant for community change projects Administered existing grants
Need access to graphic and project design for grant opportunities Need a grant tracking system for institutional knowledge Close out CHP grant
Prepare transportation grants for new infrastructure improvements Monitor and report on existing grants
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
None

GRANTS DEPARTMENT
99

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

GRANT ADMINISTRATION SUMMARY

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

EXPENDITURES
Operating Costs 82,033 173,152 91,070 67,247 191,881
CIP Projects - - 500 - -
Total Expenditures 82,033 173,152 91,570 67,247 191,881

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (8,442) (11,281) - - -
Expenditure Savings 7,999
Total Other Sources (Uses) (8,442) (11,281) - - 7,999
Sources Over (Under) Uses (90,475) (184,433) (91,570) (67,247) (183,882) 100

(50,000)
-
50,000
100,000
150,000
200,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Grant Administration Expenditures
Personnel Operating
101

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Grant Administration
50100 Salaries - Permanent Employees 62,422 54,677 28,714 28,714 125,514 50200 Overtime 361 - 2,000 250 1,000
50300 Payroll Taxes 5,593 4,493 2,291 2,291 10,047
50400 Retirement (401K) 6,232 5,920 2,909 2,909 12,551
50500 Health Insurance Premiums 25,937 26,168 20,542 20,542 10,677 50550 Dental/Vision Premiums 3,127 1,740 734 734 862
50600 Workers Compensation Insurance 1,934 1,781 1,854 1,854 4,747 50700 Life Insurance 103 48 56 56 100
50800 Auto Allowance 97 - - - -
51800 Clothing Allowance - - 150 150 150
52000 Conferences/Meetings/Travel - 283 1,500 1,677 2,000 52200 Contract Services - 49,500 - - -
52930 Computer Hardware/Software (Capital) - - 500 - -
53100 Grant Expenditures - 10,792 - - -
53200 Dues & Subscriptions - - 500 500 1,000
54000 Fuel 211 129 500 250 500
54400 Insurance - CSJV Rsk Mgmt. 2,423 2,717 2,520 2,520 6,933 55600 Postage 264 316 300 300 300
55800 Printing & Legal Notices 161 - - - -
56000 Professional Services (18) 13,509 25,000 3,000 14,000 57200 Supplies - Office 337 500 500 500 500
57400 Supplies - Operating (27,521) - 500 500 500
57800 Telephone & Communications 371 579 500 500 500
Total Expenditures 82,033 173,152 91,570 67,247 191,881 Grant Administration Detail Revenues and Expenditures
102

PUBLIC SAFETY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
103

1957
Tradition • Unity • E xcellence

PUBLIC SAFETY
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
The Public Safety Department is responsible for providing public safety through professional public safety services such as uniformed patrol, traffic enforcement, school safety, criminal investigations, public education about crime prevention, animal control services and other public outreach services. The Public Safety Department is responsible for providing these services to over 15,000 residents and is staffed with highly trained police officers, dispatchers, and support staff who all work to provide the City of McFarland with a safe community.
104

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
Vehicle Fleet:

Purchased 5 new patrol vehicles
Ordered 2 more vehicles (1 K9 and 1 admin with rapid response command post capabilities)
Staffing:

Hired a new sergeant and a qualified K9 officer
Created Officer Trainee program and hired an Officer Trainee for academy
Fully staffed police officer positions
Programs and Equipment:

Restarted K9 program
Ordered a mobile command post and tow vehicle via DUI/Cannabis grant
Outfitted officers with new tasers
Started a drone program and dispatcher training program Conducted multi-agency active shooter training
Completed audit of property/evidence rooms
Community Safety:

Ensured community events prioritized safety
Sent majority of officers to DUI training
Fleet Development:

Continue building the fleet
Recruitment and Retention:

Recruit and retain qualified officers and dispatchers
Community Programs:

Start Police Activities League
Fill reserve officer vacancies
Establish MOU with Geo for additional police services
2024-25 STRATEGIC ISSUES
105

PUBLIC SAFETY

1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
Department Restructuring:

Remove lieutenant position, add patrol sergeant and corporal Move corporals to full-time investigators
Training and Certifications:

Encourage higher training certifications for staff
Ensure dispatchers attend POST certified dispatcher academy Continue DUI and accident investigation training
School Resource Officers:

Fill full-time positions funded by MUSD
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Technology and Equipment:

Update body-worn camera system
Add investigative databases and gunshot detection system Install additional Flock cameras at city exits
Update less lethal weapons
Funding:

Additional funding needed for Axon/Taser contract
106

PUBLIC SAFETY

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

PUBLIC SAFETY SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - 50,848 5,165,510 5,415,510 173,748 Other Revenues 223,208 612,888 448,298 564,850 386,831
Total Revenues 223,208 663,737 5,613,809 5,980,361 560,579

EXPENDITURES
Operating Costs 2,808,457 3,040,453 3,458,229 3,459,724 3,952,432 CIP Projects 71,746 181,563 352,880 590,380 148,600
Total Expenditures 2,880,204 3,222,016 3,811,109 4,050,104 4,101,032

OTHER SOURCES (USES)
Transfers In 744,627 1,204,710 2,120,889 2,830,908 962,623 Transfers Out (50,776) (66,793) (527,909) (578,411) (698,634) Expenditure Savings 56,943
Total Other Sources (Uses) 693,852 1,137,917 1,592,980 2,252,498 320,932 Sources Over (Under) Uses (1,963,144) (1,420,363) 3,395,680 4,182,755 (3,219,520) 107

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Public Safety Expenditures
Personnel Operating
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Public Safety Revenues
108

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Public Safety
40220 Sales Tax - Public Safety 1/2% 3,913 (4,941) 17,425 17,425 17,774 41310 GEO CUP/MPD Contribution - 108,199 113,501 113,501 119,176 41900 Court Fines 38,905 43,284 40,477 30,000 30,000
41950 Live Scan Fees (25) 484 - 181 -
44000 Other Agency Grants - 50,848 165,510 165,510 173,748 44050 State Grants - - 5,000,000 5,250,000 -
44250 COPS/SLESF 161,285 314,659 165,896 186,159 189,882 45000 Copies/Reports 1,524 2,112 - - 25,000
48000 POST Reimbursements - 14,644 16,000 - -
48200 Miscellaneous 17,607 27,468 85,000 160,000 -
48300 Contributions & Donations - 12,000 10,000 17,150 5,000 48600 McFarland PD Asset/Forfeiture - 94,980 - 40,435 - Total Revenues 223,208 663,737 5,613,809 5,980,361 560,579

EXPENDITURES
Public Safety
50100 Salaries - Permanent Employees 970,476 1,474,513 1,595,289 1,595,289 2,052,700 50100 Salaries - Permanent - COPS 255,366 - - - -
50150 Wages - Temporary Employees 49,920 58,843 49,920 49,920 63,712 50200 Overtime 120,188 213,288 310,000 310,000 200,000
50200 Overtime - COPS 40,717 - - - -
50300 Payroll Taxes 106,904 142,706 145,496 145,496 164,637 50300 Payroll Taxes - COPS 20,999 - - - -
50350 Stipends 1,052 92 - - -
50400 Retirement (401K) 100,350 141,300 162,539 162,539 204,136 50400 Retirement (401K) - COPS 23,124 - - - -
50500 Health Insurance Premiums 347,376 261,296 310,427 310,427 325,949 50550 Dental/Vision Premiums 28,400 24,211 31,673 31,673 30,418 50600 Workers Compensation Insurance 101,306 85,733 130,188 130,188 155,264 50700 Life Insurance 1,725 3,727 3,004 3,004 1,652
51150 Dog Clinic (Vet Services for K-9) - 86 2,500 5,200 5,200 51800 Clothing Allowance 15,104 12,677 15,100 15,100 20,000 52000 Conferences/Meetings/Travel 23,407 9,442 14,705 7,723 8,200 52010 Conference/Meeting/Travel POST Reimbursable 672 16,474 18,800 18,800 25,000 52200 Contract Services 23,209 33,216 22,800 22,800 46,064 52920 Furniture (Capital) - - - - 6,800
52930 Computer Hardware/Software 15 269 2,500 - 1,800
52940 Vehicles (Capital) 70,766 120,780 276,880 526,880 90,000 52950 Equip-Other (Capital) 965 23,014 10,000 - -
52950 Equipment - Other (Capital) - 37,500 63,500 63,500 50,000 53100 Grant Expenditures - 500 500 - -
53200 Dues & Subscriptions 513 347 550 550 600
53500 Contributions/Donations Expense - 4,445 10,000 7,000 10,000 53800 Rental Equipment/Other - - - - 3,000
54000 Fuel 97,512 103,882 108,784 102,000 110,000
54400 Insurance - CSJV Rsk Mgmt. 123,382 130,617 176,898 176,898 226,770 54800 Maintenance Agreements 23,267 24,920 26,216 26,216 27,265 55050 Reimbursement 129 - 1,600 - -
55150 Tuition Reimbursement - - 10,000 5,000 6,941
55200 Miscellaneous 1,405 968 1,750 1,750 1,850
55600 Postage 410 497 450 450 475
55800 Printing & Legal Notices - - 1,000 - -
56000 Professional Services - Other 80,738 44,805 117,846 117,846 122,600 56100 Legal Services 2,898 6,915 10,000 2,500 10,000
56400 Repairs & Maint - Build & Equip 852 2,524 5,000 5,000 5,200 56410 Repairs & Maintenance Equipment 30,486 - 4,000 4,000 4,200 56600 Repairs & Maintenance - Vehicle 64,560 86,457 60,000 60,000 50,000 Public Safety Detail Revenues and Expenditures
109

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget
Public Safety Detail Revenues and Expenditures
56800 Safety Equipment 13,513 17,422 14,901 14,901 15,497 56900 McFarland PD Asset/Forfieture Acct. 11,565 - - 62,310 - 57100 Special Activities - 1,108 - 241 -
57200 Supplies - Office 13,587 7,173 7,200 7,200 7,560
57200 Case Investigation Supplies - - - - 5,040
57400 Supplies - Operating (19,384) 7,408 12,500 12,500 13,500 57800 Telephone & Communications 45,784 36,136 33,229 23,520 29,000 58700 Principal Repayment 221 - - - -
58900 Debt Principal 86,725 86,725 43,363 21,681 -
Total Expenditures 2,880,204 3,222,016 3,811,109 4,050,104 4,101,032 110

1957
Tradition • Unity • E xcellence

ANIMAL CONTROL
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
The McFarland Animal Control Office (MACO) provides professional and compassionate animal services to the people and pets of McFarland. MACO promotes and facilitates responsible pet ownership through in-house programs and resources, as well as supporting animal related community resources. MACO seeks to prevent, disrupt, and end animal cruelty in the city of McFarland. MACO is committed to maintaining a safe and healthy shelter environment for lost, stray, abandoned, neglected, and abused dogs in our community. MACO also provides the public with spay and neuter services routinely.

MACO provides protection from dangerous domesticated animals, and to protect the public from diseases such as rabies that can be transmitted from animals to humans. 111

1957 2022-23 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
Secured a grant providing spay and neuter services.

Partnered with several animal shelters to rehome dogs.

Attended several successful dog adoption events.

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

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

Maintain an aging animal control truck.

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

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

Establish a policy and procedure manual.

Adopt a dedicated uniform for officers.

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

Initiate streamlined ticketing and revenue collection system.

Add Body Worn Cameras for officers.

Uniform allowance for officers.

ANIMAL CONTROL
112

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

ANIMAL CONTROL SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - 110,000 - - -
Other Revenues 10,401 2,004 1,000 2,500 1,000
Total Revenues 10,401 112,004 1,000 2,500 1,000

EXPENDITURES
Operating Costs 180,085 226,959 323,019 269,484 314,940 CIP Projects - 346 2,500 - 2,500
Total Expenditures 180,085 227,305 325,519 269,484 317,440

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (5,596) (7,693) (78,787) (74,033) (112,819) Expenditure Savings 23,211
Total Other Sources (Uses) (5,596) (7,693) (78,787) (74,033) (89,608) Sources Over (Under) Uses (175,280) (122,994) (403,306) (341,017) (406,048) 113

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Animal Control Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Animal Control Revenues
114

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Animal Control Services
41200 Animal Licenses 2,746 395 500 1,000 500
41210 Animal Shelter Fees 805 435 500 1,500 500
44000 Spay and Neuter Grant - 110,000 - - -
48200 Miscellaneous - 174 - - -
48300 Contributions & Donations 6,851 1,000 - - -
Total Revenues 10,401 112,004 1,000 2,500 1,000

EXPENDITURES
Animal Control Services
50100 Salaries - Permanent Employees 65,644 85,263 73,816 73,816 108,545 50200 Overtime 2,024 7,492 7,230 8,000 7,808
50300 Payroll Taxes 6,242 7,602 6,731 6,731 8,878
50350 Stipends - - - - -
50400 Retirement (401K) 6,091 8,107 7,392 7,392 10,854
50500 Health Insurance Premiums 24,446 25,416 16,399 16,399 25,460 50550 Dental/Vision Premiums 3,180 2,200 2,973 2,973 3,277 50600 Workers Compensation Insurance 4,561 3,227 3,753 3,753 8,210 50700 Life Insurance 143 266 239 239 130
50800 Auto Allowance 97 - - - -
51100 Animal Disposal 1,985 3,451 3,000 3,000 3,000
51150 Dog Clinic (1,480) 2,047 2,000 1,700 2,100
51160 Spay and Neuter Fees - 7,000 109,800 67,500 35,500 51800 Clothing Allowance 498 664 3,000 2,500 1,500
52000 Conferences/Meetings/Travel 168 857 2,200 100 2,200 52200 Contract Services - 1,200 - 100 1,200
52950 Equipment (Capital) - 346 2,500 - 2,500
53200 Dues & Subscriptions 300 100 250 250 275
53210 CAWFC Grant Expenditure 1,019 - - - -
53250 Permits & Certificates 168 - - - -
54000 Fuel 3,653 3,847 4,000 4,000 4,200
54400 Insurance - CSJV Rsk Mgmt. 5,322 4,913 5,100 5,100 11,991 54600 Interest Expense 25,679 26,010 25,798 25,798 26,000 55000 Mileage Reimbursement - - 1,000 - -
55600 Postage 264 357 325 325 350
56000 Professional Services - Other 212 9 - - -
56400 Repairs & Maint - Build & Equip 235 1,223 7,800 7,800 12,800 56600 Repairs & Maintenance - Vehicle 3,478 6,839 6,000 2,245 6,000 56800 Safety Equipment 205 184 650 - 700
57100 Special Activities - - 1,000 - 1,000
57200 Supplies - Office - 18 1,055 1,055 1,100
57400 Supplies - Operating 2,516 4,779 4,100 4,100 4,265 57800 Telephone & Communications 1,190 2,451 3,400 3,400 3,532 58050 Utilities Other 2,153 1,579 3,800 1,000 3,800
58900 Debt Principal Redeemed 20,094 19,858 20,207 20,207 20,265 Total Expenditures 180,085 227,305 325,519 269,484 317,440 Animal Control Detail Revenues and Expenditures
115

1957
Tradition • Unity • E xcellence

CODE ENFORCEMENT

DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
The Code Enforcement Department ensures compliance with the City’s Municipal Code related to property maintenance, health and safety, and land use providing residents and businesses services to provide safe and attractive neighborhoods and business districts. Code Enforcement goal is to obtain compliance and provide excellent service to the community.
116

1957
Tradition • Unity • E xcellence
2023-24 KEY ACCOMPLISHMENTS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Safety
Investigated 498 cases
Issued 105 citations
Established weed and refuse abatement ordinance
Updated code enforcement ordinance
Need a second code enforcement officer for consistency
Manual and time-consuming administrative citation processing system Develop a measurable number of monthly administrative citations along with Building inspection
Develop a training manual based on city priorities
Obtain all certifications before the fiscal year
2024-25 STRATEGIC ISSUES
2023-24 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
None

CODE ENFORCEMENT
117

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

CODE ENFORCEMENT SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 6,080 9,025 6,741 40,000 10,000
Total Revenues 6,080 9,025 6,741 40,000 10,000

EXPENDITURES
Operating Costs 116,202 123,546 173,585 151,385 147,005 CIP Projects - - - - -
Total Expenditures 116,202 123,546 173,585 151,385 147,005

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (5,169) (7,319) (27,190) (27,385) (30,760) Expenditure Savings
Total Other Sources (Uses) (5,169) (7,319) (27,190) (27,385) (30,760) Sources Over (Under) Uses (115,291) (121,840) (194,034) (138,770) (167,765) 118

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Code Enforcement Expenditures
Personnel Operating
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Code Enforcement Revenues
119

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Code Enforcement
41700 Code Enforcement Revenue 5,387 9,025 6,741 40,000 10,000 48200 Miscellaneous 693 - - - -
Total Revenues 6,080 9,025 6,741 40,000 10,000

EXPENDITURES
Code Enforcement
50100 Salaries - Permanent Employees 55,280 58,299 88,394 88,394 79,434 50150 Wages - Temporary Employees 8,328 3,995 - - -
50200 Overtime 1,225 1,442 2,000 1,000 1,000
50300 Payroll Taxes 5,961 5,612 7,410 7,410 6,507
50400 Retirement (401K) 5,363 5,095 8,934 8,934 7,943
50500 Health Insurance Premiums 20,161 21,735 20,127 20,127 7,460 50550 Dental/Vision Premiums 1,498 2,231 1,958 1,958 1,274 50600 Workers Compensation Insurance 2,962 3,083 3,800 3,800 4,506 50700 Life Insurance 62 303 396 396 97
50800 Auto Allowance 97 - - - -
51800 Clothing Allowance 931 - 1,200 - 1,000
52000 Conferences/Meetings/Travel 5,327 485 5,000 3,500 2,500 53200 Dues & Subscriptions 860 - 1,000 1,000 1,000
53250 Permits & Certificates 92 - - - -
54000 Fuel 2,064 1,086 3,000 2,000 3,000
54400 Insurance - CSJV Rsk Mgmt. 3,138 4,700 5,164 5,164 6,582 55600 Postage 264 316 500 500 500
55800 Printing & Legal Notices 22 - - - -
55950 Abatement 780 5,763 15,000 - 15,000
56000 Professional Services-Other 29 5,516 3,500 3,500 3,500 56600 Repairs & Maintenance - Vehicle 192 1,785 2,000 1,000 2,000 56600 Repairs & Maintenance-Vehicle 230 - - - -
56800 Safety Equipment - 51 200 200 200
57100 Special Activities - 141 1,000 - 1,000
57200 Supplies - Office 242 33 500 500 500
57400 Supplies - Operating 108 465 500 500 500
57800 Telephone & Communications 988 1,408 2,000 1,500 1,500 Total Expenditures 116,202 123,546 173,585 151,385 147,005 Code Enforcement Detail Revenues and Expenditures
120

PUBLIC WORKS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
121

1957
Tradition • Unity • E xcellence

STREETS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
The Streets Department provide the residents of McFarland with the highest quality service by maintaining, repairing, and replacing streets, sidewalks, public parking, traffic signs, and signals. The department is also responsible for graffiti abatement. 122

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
Completed road rehabilitation of Ebell St, San Juan St, and Wiley St.

Completed 2nd Street & California pedestrian and landscaping improvement.

Placed over 100 tons of asphalt for pothole patching on over 20 streets.

Repaired lighting on Frontage Road and Kern Avenue at Gazebo.

Staffing shortages and increased workload.

Inadequate equipment for efficient pothole repair.

Annexation of 2200 acres, increasing road maintenance.

No employee qualified to drive the Street Sweeper.

Eliminate staffing shortages.

Complete reconstruction of Sherwood and Perkins overpasses.

Complete HSIP cycle 10 Capital Improvement Project.

Implement City Hall Beautification Plan.

Purchase equipment to improve road maintenance efficiency.

Rejuvenate existing roads to prolong their life expectancy. 2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Increasing fuel and asphalt costs.

Rising costs for equipment repair and purchase.
123

STREETS

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

STREETS SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - 298,325
Other Revenues - - - - -
Total Revenues - - - - 298,325

EXPENDITURES
Operating Costs 576,664 580,273 692,832 663,725 704,207 CIP Projects - 26,437 6,000 5,000 298,325
Total Expenditures 576,664 606,710 698,832 668,725 1,002,532

OTHER SOURCES (USES)
Transfers In 1,547,906 - 643,150 561,181 612,058
Transfers Out (8,643) (11,290) (84,796) (92,456) (107,851) Expenditure Savings 32,563
Total Other Sources (Uses) 1,539,263 (11,290) 558,355 468,725 536,770 Sources Over (Under) Uses 962,600 (618,000) (140,477) (200,000) (167,437) 124

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Streets Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Streets Revenues
125

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Streets
44150 Intergovernmental Revenues - - - - 298,325
48200 Miscellaneous Revenue - - - - -
Total Revenues - - - - 298,325

EXPENDITURES
Streets
50100 Salaries - Permanent Employees 166,530 160,289 227,813 227,813 237,343 50200 Overtime 2,749 2,998 10,000 19,897 20,693
50300 Payroll Taxes 15,748 14,067 20,096 20,096 19,448
50350 Stipends - - - - -
50400 Retirement (401K) 16,001 15,411 22,674 22,674 23,729 50500 Health Insurance Premiums 104,358 72,577 99,746 99,746 82,627 50550 Dental/Vision Premiums 8,967 5,767 8,611 8,611 7,258 50600 Workers Compensation Insurance 10,113 11,187 15,428 15,428 17,952 50700 Life Insurance 323 264 630 630 292
50800 Auto Allowance 840 533 - - -
51800 Clothing Allowance 5,489 6,605 5,000 6,196 8,000
52000 Conferences/Meetings/Travel 315 - - - 2,500
52200 Contract Services 257 - - 5,000 5,000
52950 Equipment - Other (Capital) - 26,437 6,000 5,000 298,325 53200 Dues & Subscriptions 97 92 200 - -
53250 Permits & Certificates 1,429 199 1,700 1,700 1,768 54000 Fuel 17,971 15,715 16,000 16,000 16,777
54400 Insurance - CSJV Rsk Mgmt. 14,532 17,040 20,964 20,964 26,220 56000 Professional Services - Other 8,201 1,556 20,000 20,000 20,800 56400 Repairs/Maintenance-Building & Equipment 4,714 618 - - - 56410 Repairs & Maintenance Equipment 4,452 11,204 12,800 8,000 12,800 56430 Repairs & Maintenance - Heavy Equipment 2,549 7,196 5,200 2,500 5,408 56440 Repairs & Maintenance-Streets Sweeper 16,599 14,626 18,800 10,000 18,800 56500 Repairs/Maintenance Streets 9,379 76,225 28,542 28,542 29,683 56600 Repairs/Maintenance - Vehicles 1,743 3,686 4,500 5,200 5,408 56800 Safety Equipment 1,445 175 2,000 2,000 2,080
57200 Supplies - Office 2,524 505 2,000 2,000 2,080
57400 Supplies - Operating 15,512 21,343 30,000 30,000 31,200 57800 Telephone & Communications 750 1,933 1,600 2,100 2,500 58000 Utilities 17,118 15,203 15,800 17,594 20,000
58050 Utilities Other 2,502 10,137 9,600 2,000 1,000
58100 Street Lighting 69,198 65,995 66,000 69,034 82,841 58900 Debt Principal Redeemed 54,257 27,128 27,128 - -
Total Expenditures 576,664 606,710 698,832 668,725 1,002,532 Streets Detail Revenues and Expenditures
126

1957
Tradition • Unity • E xcellence

FACILITIES MAINTANCE
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
Facilities Maintenance Division accounts for the maintenance, repairs and ongoing operations of City Hall, Police, and Public Works located at 401 W. Kern Ave. and City Council Chambers at 103 W. Sherwood Ave. Work performed by Streets and Landscape maintenance provides a safe, clean, and inviting facility for City employees and others conduction business at McFarland City Hall and Police Department. 127

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
Installed new lighting and electrical outlets at Public Works yard.

Installed security cameras at Public Works yard.

Repaired and painted exterior stucco on Public Works building.

Installed new TVs at Council Chambers.

Repaired exterior lighting at Council Chambers and Veterans Hall.

Rising cost of janitorial and operating supplies.

Continuous maintenance required for aging buildings.

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

Clean out and remove surplus equipment from City Yard.

Repair and maintain Community Center LED sign.
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Increasing material costs.

Ongoing maintenance of aging buildings.

Costs to repair LED panels on Community Center sign.

FACILITIES MAINTENANCE
128

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

FACILITIES MAINTENANCE SUMMARY

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

EXPENDITURES
Operating Costs 53,106 46,807 120,192 110,201 192,979
CIP Projects - - - - -
Total Expenditures 53,106 46,807 120,192 110,201 192,979

OTHER SOURCES (USES)
Transfers In 53,514 81,257 - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) 53,514 81,257 - - -
Sources Over (Under) Uses 408 34,450 (120,192) (110,201) (192,979) 129

-
20,000
40,000
60,000
80,000
100,000
120,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Facilities Maintenance Expenditures
Personnel Operating
130

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Facilities Maintenance
50100 Salaries - Permanent Employees - - 23,519 23,519 47,167 50200 Overtime - - - 2,500 3,000
50300 Payroll Taxes - - 2,133 2,133 3,895
50400 Retirement (401K) - - 2,352 2,352 4,717
50500 Health Insurance Premiums - 20 13,542 13,542 23,043 50550 Dental/Vision Premiums - - 602 602 1,203
50600 Workers Compensation Insurance - - - - 3,568
50700 Life Insurance 138 (20) 45 45 65
52200 Contract Services 1,684 8,685 11,000 11,000 11,000 53800 Rental Equipment / Other - 131 - - -
54400 Insurance - CSJV Rsk Mgmt. - - - - 5,211
56000 Professional Services - Other 403 - - - -
56400 Repairs & Maint - Build & Equip 4,034 4,692 14,500 14,500 30,000 56420 Repairs/Maintenance-Building 467 1,360 - - -
56420 Animal Control - Repairs & Maint.-Building - 283 3,500 - - 56420 Shop - Repairs & Maint.-Build & Equip - 18 - - -
56800 Safety Equipment 93 427 1,000 1,000 2,500
57200 Supplies - Office - 27 - - -
57400 Supplies - Operating 1,480 3,485 4,000 4,500 15,000 57800 Telephone & Communications 17,527 13,293 15,700 - 1,200 58000 Utilities 25,066 13,298 26,800 34,509 41,411
58050 Utilities Other 2,214 1,108 1,500 - -
Total Expenditures 53,106 46,807 120,192 110,201 192,979 Facilities Maintenance Detail Revenues and Expenditures 131

1957
Tradition • Unity • E xcellence

COMMUNITY CENTER
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
This Division accounts for the maintenance, repairs and ongoing operations of the McFarland Veteran's Community Center including the Veteran's Center located at 103 W. Sherwood Ave. Work performed by Streets and Landscape provides a safe clean and inviting venue for various community and private events. 132

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Public Works
Provided a safe and clean facility for public and private events.

Maintaining required inventory of materials and equipment.

Promote additional use of the community center for events.

Ensure inventory matches rental agreements.
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Utility costs continues to increase.
133

COMMUNITY CENTER

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

COMMUNITY CENTER SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 6,285 10,355 5,000 12,000 12,000
Total Revenues 6,285 10,355 5,000 12,000 12,000

EXPENDITURES
Operating Costs 35,078 27,797 40,834 34,350 45,900
CIP Projects - - - - -
Total Expenditures 35,078 27,797 40,834 34,350 45,900

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - (32,620) (29,929) (51,946)
Expenditure Savings
Total Other Sources (Uses) - - (32,620) (29,929) (51,946) Sources Over (Under) Uses (28,793) (17,442) (68,454) (52,279) (85,845) 134

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
50,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Community Center Expenditures
Personnel Operating
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Community Center Revenues
135

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Community Center
42350 Rents 6,285 10,355 5,000 12,000 12,000
Total Revenues 6,285 10,355 5,000 12,000 12,000

EXPENDITURES
Community Center
50400 Retirement (401K) 110 - - - -
52200 Contract Services 2,068 4,661 4,250 1,000 4,500
53250 Permits & Certificates 243 - 500 - -
56400 Repairs & Maint - Build & Equip 14,290 3,687 12,000 12,000 16,600 56410 Repairs & Maintenance -Equipment 402 428 3,500 3,500 3,500 56700 Repairs & Maint.- Landscape 708 - 500 500 500
57400 Supplies - Operating 35 1,000 1,100 1,100 1,550
57800 Telephone & Communications 5,854 1,952 2,184 1,000 2,000 58000 Utilities 10,901 14,435 15,000 15,000 17,000
58050 Utilities Other 469 1,634 1,800 250 250
Total Expenditures 35,078 27,797 40,834 34,350 45,900
Community Center Detail Revenues and Expenditures
136

SPECIAL REVENUE FUNDS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
137

1957
Tradition • Unity • E xcellence

TRANSPORTATION

DEVELOPMENT ACT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Transportation Development Act (TDA) Division is responsible for managing funds allocated for transportation-related projects within the city. Its core duties include overseeing fund usage, coordinating project planning, ensuring compliance with state guidelines, and compiling necessary reports. This division's work directly contributes to improving the city's transportation infrastructure and enhancing the quality of life for residents.
138

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental $2,105,508 $97,735 $905,857 $120,078 $2,443,484 Other Revenues - - - - -
Total Revenues 2,105,508 97,735 905,857 120,078 2,443,484

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (1,965,385) - (905,857) (120,078) (1,958,900) Expenditure Savings
Total Other Sources (Uses) (1,965,385) - (905,857) (120,078) (1,958,900) Sources Over (Under) Uses 140,123 97,735 - - 484,584
FUND BALANCE, BEGINNING OF YEAR (722,442) (582,319) (484,584) (484,584) (484,584) FUND BALANCE, END OF YEAR (582,319) (484,584) (484,584) (484,584) 0 Transportation Development Act Revenues, Expenditures and Changes in Fund Balance 139

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget TDA Revenues
140

Fund: 10 Division: 180 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Local Transit Fund (TDA)
44360 TDA - Streets & Roads 2,097,961 - 905,857 120,078 2,443,484 44370 TDA - Public Transit 7,547 97,735 - - -
Revenues 2,105,508 97,735 905,857 120,078 2,443,484
Transportation Development Act Fund Detail Revenues and Expenditures 141

1957
Tradition • Unity • E xcellence

LIGHTING & LANDSCAPE
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Lightning and Landscape Maintenance Division is responsible for maintenance, repair and replacement of street lights and landscape maintenance of areas including street medians, parkways, side-panels, parks, and numerous monument signs. 142

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
Established maintenance routine for parks and landscaping areas.

Filled a landscaper position.

Beautified Community Garden.

Adjusted sensors at Blanco Park lighting for increased lumen output.

Increased workload due to development and annexation.

Backlog of landscape maintenance work.

Address backlog of landscape maintenance.

Establish maintenance plan for all equipment.

Implement citywide beautification plan.

Ensure proper irrigation at parks.
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Increasing fuel, material, and equipment costs.

LIGHTING & LANDSCAPE
143

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $139,033 $149,499 $144,650 $160,000 $163,200
Other Revenues 30 188 - - -
Total Revenues 139,063 149,687 144,650 160,000 163,200

EXPENDITURES
Operating Costs 152,195 207,942 222,656 227,656 364,266 CIP Projects - - 9,000 9,000 -
Total Expenditures 152,195 207,942 231,656 236,656 364,266

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (13,132) (58,255) (87,006) (76,656) (201,066) FUND BALANCE, BEGINNING OF YEAR 254,170 241,038 182,783 182,783 106,127 FUND BALANCE, END OF YEAR 241,038 182,783 95,777 106,127 (94,939) Lighting & Landscape Maintenance District Revenues, Expenditures and Changes in Fund Balance 144

-
50,000
100,000
150,000
200,000
250,000
300,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget LLMD Expenditures
Personnel Operating
125,000
130,000
135,000
140,000
145,000
150,000
155,000
160,000
165,000
170,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget LLMD Revenues
145

Fund: 20 Division: 200 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Lighting Landscaping and Maintenance District
40150 Lighting & Landscaping (A.D. #01) 20408 139,033 149,499 144,650 160,000 163,200 48100 Interest Income 30 188 - - -
Total Lighting Landscaping and Maintenance District Revenues 139,063 149,687 144,650 160,000 163,200

EXPENDITURES
Lighting Landscaping and Maintenance District
50100 Salaries/Permanent Employees 52,729 54,388 57,778 57,778 145,741 50200 Overtime 261 41 - 3,000 3,500
50300 Payroll Taxes 5,625 4,961 5,166 5,166 12,039
50400 Retirement 4,094 5,232 5,841 5,841 14,574
50500 Health Insurance Premiums 17,129 36,338 44,093 44,093 59,152 50550 Dental/Vision Premiums 3,048 3,104 3,408 3,408 4,375 50600 Workers Compensation Insurance 803 898 2,502 2,502 11,024 50700 Life Insurance 146 214 168 168 201
51800 Clothing Allowance - 824 2,000 1,000 2,500
52000 Conference Meetings 206 - 1,000 1,000 1,000
52200 Contract Services 5,398 56,969 39,000 41,000 25,000 52950 Equipment-Other (Capital) - - 9,000 9,000 -
54000 Fuel 3,867 5,079 5,000 5,000 5,200
54400 Insurance- CSJ Risk Management 1,501 1,368 3,400 3,400 16,101 56000 Professional Services - Other 215 1,493 300 300 300 56700 Repairs & Maintenance - Landscape 17,798 283 - - 9,000 57400 Supplies - Operating 1,701 6,433 13,000 14,000 14,560 57800 Telephone & Communications 288 93 500 500 500
58000 Utilities - 2,643 - - -
58100 Street Lighting 37,387 27,581 39,500 39,500 39,500 Total Lighting Landscaping and Maintenance District Expenditures 152,195 207,942 231,656 236,656 364,266 Lighting & Landscape Maintenance District Fund Detail Revenues and Expenditures 146

1957
Tradition • Unity • E xcellence

COMMUNITY FACILITIES

DISTRICT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Community Facilities District (CFD) Division manages special taxation districts within the city. Its primary responsibilities include overseeing district operations, planning and financing infrastructure projects, ensuring compliance with relevant laws and policies, and communicating with the public. Through these efforts, the CFD Division helps fund, maintain, and enhance public facilities and services in specific areas of the city.
147

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $0 $155,013 $149,456 $582,095 $217,468
Other Revenues - - - - -
Total Revenues - 155,013 149,456 582,095 217,468

EXPENDITURES
Operating Costs - 31,628 33,210 17,500 35,000
CIP Projects - - - - -
Total Expenditures - 31,628 33,210 17,500 35,000

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (123,385) (119,231) (564,595) (182,468) Expenditure Savings
Total Other Sources (Uses) - (123,385) (119,231) (564,595) (182,468) Sources Over (Under) Uses - - (2,985) - -

FUND BALANCE, BEGINNING OF YEAR - - - - -
FUND BALANCE, END OF YEAR - - (2,985) - -
Community Facilities District Revenues, Expenditures and Changes in Fund Balance 148

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Community Facilites District Expenditures
Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Community Facilities District Revenues
149

Fund: 24 Division: 210 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Community Facilities District
40140 CFD 2017-1 - 155,013 149,456 582,095 217,468
Total Community Facilities District Revenues - 155,013 149,456 582,095 217,468

EXPENDITURES
Community Facilities District
52200 Contract Services - 16,628 33,210 17,500 35,000
56000 Professional Services - 15,000 - - -
Total Community Facilities District Expenditures - 31,628 33,210 17,500 35,000 Community Facilities District Fund Detail Revenues and Expenditures 150

1957
Tradition • Unity • E xcellence

GAS TAX
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Gas Tax Division is responsible for the management of funds generated from state and local gas taxes. These funds are primarily allocated towards the construction, maintenance, and improvement of the city's road infrastructure. The division oversees fund allocation, project planning and implementation, compliance with relevant laws, and inter-departmental coordination. Its work is instrumental in maintaining and enhancing the city's transportation infrastructure and mobility. 151

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $296,927 $370,059 $390,726 $390,726 $376,824
Other Revenues - - - - -
Total Revenues 296,927 370,059 390,726 390,726 376,824

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (879,187) (711,150) (590,200) (612,058) Expenditure Savings
Total Other Sources (Uses) - (879,187) (711,150) (590,200) (612,058) Sources Over (Under) Uses 296,927 (509,128) (320,424) (199,474) (235,234) FUND BALANCE, BEGINNING OF YEAR 777,311 1,074,238 565,110 565,110 365,636 FUND BALANCE, END OF YEAR 1,074,238 565,110 244,685 365,636 130,402 Gas Tax Revenues, Expenditures and Changes in Fund Balance 152

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Gas Tax Revenues
153

Fund: 11 Division: 180 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Gas Tax
40400 State Gas Tax 2103 (Prop 42) 104,024 112,369 390,726 390,726 376,824 40410 State Gas Tax 2105 71,464 80,145 - - -
40420 State Gas Tax 2106 34,155 65,313 - - -
40430 State Gas Tax 2107 84,283 109,232 - - -
40440 State Gas Tax 2107.5 3,000 3,000 - - -
Total Gas Tax Revenues 296,927 370,059 390,726 390,726 376,824 Gas Tax Fund Detail Revenues and Expenditures
154

1957
Tradition • Unity • E xcellence

ROAD MAINTENANCE AND
REHABILITATION (SB1)
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Road Maintenance and Rehabilitation (SB1) Division manages funds from California's Senate Bill 1 for maintaining, repairing, and enhancing the city's transportation infrastructure. It oversees fund usage, plans and executes road maintenance and rehabilitation projects, ensures compliance with SB1 guidelines, and collaborates with other entities for effective fund utilization. This division's work significantly improves the city's road conditions and transportation safety while supporting economic growth.
155

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $306,548 $315,008 $350,484 $350,484 $362,848
Other Revenues - - - - -
Total Revenues 306,548 315,008 350,484 350,484 362,848

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (409,707) (163,839) (801,298) (1,145,383) - Expenditure Savings
Total Other Sources (Uses) (409,707) (163,839) (801,298) (1,145,383) - Sources Over (Under) Uses (103,158) 151,169 (450,814) (794,899) 362,848 FUND BALANCE, BEGINNING OF YEAR 639,470 536,312 687,481 687,481 (107,418) FUND BALANCE, END OF YEAR 536,312 687,481 236,667 (107,418) 255,430 SB1 Revenues, Expenditures and Changes in Fund Balance
156

270,000
280,000
290,000
300,000
310,000
320,000
330,000
340,000
350,000
360,000
370,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Road Maintenance and Rehab (SB1) Revenues
157

Fund: 12 Division: 180 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Road Maintenance & Rehabilitation (SB1)
40310 Road Maintenance & Rehabilitation - Section 2032 306,548 315,008 350,484 350,484 362,848 Total Road Maintenance & Rehabilitation (SB1) Revenues 306,548 315,008 350,484 350,484 362,848 SB1 Fund Detail Revenues and Expenditures
158

1957
Tradition • Unity • E xcellence

COPS GRANT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The COPS Grant Division oversees the funds received through the Community Oriented Policing Services (COPS) grant. This federal grant is used to enhance community policing efforts. The division manages fund allocation, develops and implements relevant programs, ensures compliance with federal guidelines, and collaborates with law enforcement and community stakeholders. Its activities are geared towards improving public safety and fostering stronger relationships between law enforcement and the community.
159

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental 511,193 876,848 126,041 - -
Other Revenues - - - - -
Total Revenues 511,193 876,848 126,041 - -

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (744,627) (482,443) (126,041) - -
Expenditure Savings
Total Other Sources (Uses) (744,627) (482,443) (126,041) - - Sources Over (Under) Uses (233,434) - - - -
FUND BALANCE, BEGINNING OF YEAR 232,520 (914) (914) (914) (914) FUND BALANCE, END OF YEAR (914) (914) (914) (914) (914) COPS Grant Fund Revenues, Expenditures and Changes in Fund Balance 160

-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget COPS Revenues
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget COPS Expenditures
Operating
161

Fund: 22 Division: 150 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
COPS Grant
44000 Other Agency Grants 511,193 876,848 126,041 - -
Total COPS Grant Revenues 511,193 876,848 126,041 - -

EXPENDITURES
COPS Grant
55200 Miscellaneous - 394,405 - - -
Total COPS Grant Expenditures - 394,405 - - -
COPS Fund Detail Revenues and Expenditures
162

1957
Tradition • Unity • E xcellence

DEVELOPMENT IMPACT FEES
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Development Impact Fees (DIF) Division manages fees collected from new developments to offset the costs of additional public services and infrastructure these developments require. The division's responsibilities encompass managing fee collection and allocation, coordinating project funding, ensuring legal compliance, and communicating with developers and the public. The DIF Division ensures that new developments equitably contribute to the maintenance and expansion of public services and infrastructure.
163

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Development Impact Fees $763,218 $433,888 $939,676 $1,028,000 $434,052 Other Revenues - - - - -
Total Revenues 763,218 433,888 939,676 1,028,000 434,052

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (170,399) (75,541) (78,283) (132,283) (108,500) Expenditure Savings
Total Other Sources (Uses) (170,399) (75,541) (78,283) (132,283) (108,500) Sources Over (Under) Uses 592,818 358,347 861,393 895,717 325,552 FUND BALANCE, BEGINNING OF YEAR 1,248,276 1,841,094 2,199,441 2,199,441 3,095,157 FUND BALANCE, END OF YEAR 1,841,094 2,199,441 3,060,833 3,095,157 3,420,709 Development Impact Fund Revenues, Expenditures and Changes in Fund Balance 164

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Development Impact Fees Revenues
165

Fund: 15 Division: 170 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Development Impact Fees
41450 Government Impact Fees 147,907 74,817 173,016 190,000 70,452 41460 Fire Impact Fees 3,381 9,538 18,496 23,000 10,404 41470 Police Impact Fees 87,793 41,649 89,692 105,000 41,868 41480 Park Impact Fees 170,399 88,860 207,680 175,000 82,800 41490 Traffic Impact Fees 315,400 188,100 364,800 450,000 205,200 42320 Storm Drain Fee 38,337 30,924 85,992 85,000 23,328 Total Development Impact Fees Revenues 763,218 433,888 939,676 1,028,000 434,052 Development Impact Fund Detail Revenues and Expenditures 166

1957
Tradition • Unity • E xcellence

MISCELLANEOUS GRANTS
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Miscellaneous Grants Division manages diverse grants the city receives from various sources, such as state and federal agencies or private entities. This division oversees the application, receipt, and allocation of these funds, implements grantfunded programs, ensures compliance with grant guidelines, and coordinates with other departments for effective use of these funds. The division plays a crucial role in augmenting the city's budget, enabling improved services, infrastructure enhancements, and citywide initiatives.
167

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental $470,030 $1,214,575 $0 $2,233,837 $0 Other Revenues - - - - -
Total Revenues 470,030 1,214,575 - 2,233,837 -

EXPENDITURES
Operating Costs 432,789 550,956 109,470 116,279 -
CIP Projects - - - - -
Total Expenditures 432,789 550,956 109,470 116,279 -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (598,882) (1,950,820) (2,045,204) (763) Expenditure Savings
Total Other Sources (Uses) - (598,882) (1,950,820) (2,045,204) (763) Sources Over (Under) Uses 37,241 64,737 (2,060,291) 72,353 (763) FUND BALANCE, BEGINNING OF YEAR 75,124 112,365 177,102 177,102 249,456 FUND BALANCE, END OF YEAR 112,365 177,102 (1,883,188) 249,456 248,692 Miscellaneous Grants Revenues, Expenditures and Changes in Fund Balance 168

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Miscellaneous Grants Revenues
-
100,000
200,000
300,000
400,000
500,000
600,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Miscellaneous Grants Expenditures
Operating
169

Fund: 26 Division: 155 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Miscellaneous Grants
44050 State Grants County CARES Act (27,550) - - - -
44050 State Grant LSRP 33,898 38,102 - - -
44050 COVID-CV1-PPE 35,799 - - - -
44050 State Grant - ARPA-24 345,295 1,176,473 - 2,162,996 - 44070 Other Agency Grants SB2 82,588 - - 70,840 -
Total Miscellaneous Grants Revenues 470,030 1,214,575 - 2,233,837 -

EXPENDITURES
Miscellaneous Grants
53100 Grant Expenditures (885) 60,481 - - -
53100 Grants Administration - Grant Expenditures 27,725 - - - - 53100 Grant Expenditures- County Cares Act Funding 41,814 1,159 - (1,869) - 53100 Grant Expenditures SB2 16,000 34,500 - - -
53100 Grant Expenditures LSRP 54,408 1,704 - - -
53100 Grant Expenditure - ARPA-24 290,227 453,112 109,470 118,148 - 56400 Repairs/Maintenance - Build. & Equip. (3,500) - - - - 53100 Kern Recovers Grant 3,500 - - - -
Total Miscellaneous Grants Expenditures 429,289 550,956 109,470 116,279 - Miscellaneous Grants Fund Detail Revenues and Expenditures 170

1957
Tradition • Unity • E xcellence

CALHOME GRANT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The CalHome Grant Division manages funds from the CalHome Program, a California state initiative designed to assist in home ownership and housing rehabilitation. The division oversees fund allocation, develops and implements housing assistance programs, ensures compliance with CalHome guidelines, and collaborates with other city departments and housing agencies. Its efforts contribute significantly to improving housing affordability and quality within the city.
171

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

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

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

OTHER SOURCES (USES)
Transfers In 55,000 - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) 55,000 - - - -
Sources Over (Under) Uses 55,000 - - - -
FUND BALANCE, BEGINNING OF YEAR 211,048 266,048 266,048 266,048 266,048 FUND BALANCE, END OF YEAR 266,048 266,048 266,048 266,048 266,048 CalHOME Grant Fund Revenues, Expenditures and Changes in Fund Balance 172

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget CalHOME Revenues
173

1957
Tradition • Unity • E xcellence

COMMUNITY DEVELOPMENT

BLOCK GRANT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Community Development Block Grant (CDBG) Division oversees funds from the federal CDBG program, aimed at urban community development, decent housing, and expanding economic opportunities, mainly for low- and moderate-income persons. The division manages fund allocation, implements community development programs, ensures compliance with CDBG guidelines, and collaborates with other entities for effective use of these funds. Its work plays a pivotal role in addressing community development needs and promoting equitable growth.
174

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

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

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (401,973) - - - -
Expenditure Savings
Total Other Sources (Uses) (401,973) - - - -
Sources Over (Under) Uses 574 - - - -
FUND BALANCE, BEGINNING OF YEAR (14,462) (13,888) (13,888) (13,888) (13,888) FUND BALANCE, END OF YEAR (13,888) (13,888) (13,888) (13,888) (13,888) Community Development Block Grant Fund Revenues, Expenditures and Changes in Fund Balance 175

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget CDBG Revenues
176

Fund: 13 Division: 300 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
CDBG
44050 State Grants15-CDBG-10571 402,547 - - - -
Total CDBG Revenues 402,547 - - - -
Community Development Block Grant Fund Detail Revenues and Expenditures 177

1957
Tradition • Unity • E xcellence
MEASURE ‘M’ SALES TAX
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Measure M Sales Tax Division manages funds generated by the 1% transaction and use tax, passed by McFarland residents in the November 2022 ballot measures. This tax was implemented to supplement the city's general fund and support various public services and infrastructure improvements.

Key responsibilities of the Measure M Sales Tax Division include:

Fund Management: Oversee the collection and allocation of Measure M sales tax revenues in line with city and state regulations.

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

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

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

4. The Measure M Sales Tax Division plays a significant role in enhancing the city's services and infrastructure, thereby improving the quality of life for McFarland residents.
178

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

MEASURE M SALES TAX SUMMARY

REVENUES
Taxes and Franchise Fees - 208,327 797,375 797,375 806,000 Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - 208,327 797,375 797,375 806,000

EXPENDITURES
Operating Costs - - 20,000 10,000 20,000
CIP Projects - - - - -
Total Expenditures - - 20,000 10,000 20,000

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - (701,786) (995,702) (786,000)
Expenditure Savings
Total Other Sources (Uses) - - (701,786) (995,702) (786,000) Sources Over (Under) Uses - 208,327 75,589 (208,327) -
179

ENTERPRISE FUNDS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
180

1957
Tradition • Unity • E xcellence

WASTEWATER (SEWER)

DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
The mission of the Wastewater Division is to provide residents with reliable and cost effective and efficient wastewater collection and treatment while protecting public health. The City’s wastewater treatment facility provides treatment and disposal of all residential, commercial, and industrial wastewater compliant with state and federal regulations. The Division maintains sewer mains, sewer maintenance holes, lift stations, and other collection infrastructures.
181

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
Established routine storm drain maintenance.

Replaced lift station at Hail Lane.

Repaired vacuum truck.

Implemented use of Envirolagoon chemical to reduce sludge solids.

Installed new Hach composite sampler.

Upgrade wastewater master plan for current and future needs.

Stricter effluent water quality standards.

Completion of wastewater expansion design.

Maintenance of deteriorating buildings and expansion of storage facility.

Secure funding for WWTP expansion.

Complete design for wastewater expansion project.

Procure and install a new metal building for storage and vehicle parking.

Begin construction of wastewater expansion project.

Purchase new crane truck for urgent lift station pump issues. 2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Rising fuel costs.

Increased costs for consultants, contractors, and utilities at WWTP. 182

WASTEWATER

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Sewer Service Charges $1,921,334 $1,958,395 $1,990,678 $1,990,678 $2,024,451 Development Impact Fees 112,486 80,349 240,052 230,000 53,964 Grants/Intergovernmental (10,586) 38,440 370,000 425,000 1,060,000 Other Revenues 63,701 109,081 - 89,372 62,992
Total Revenues 2,086,935 2,186,264 2,600,730 2,735,050 3,201,407

EXPENDITURES
Operating Costs 1,606,174 1,949,335 2,025,206 1,909,889 1,881,905 CIP Projects - 27,679 637,967 606,467 1,657,800
Total Expenditures 1,606,174 1,977,014 2,663,173 2,516,357 3,539,705

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (17,490) (41,978) (219,443) (229,558) (248,273) Expenditure Savings 7,018
Total Other Sources (Uses) (17,490) (41,978) (219,443) (229,558) (241,255) Sources Over (Under) Uses 463,271 167,272 (281,886) (10,864) (579,552) FUND BALANCE, BEGINNING OF YEAR 1,014,955 1,478,226 1,645,498 1,645,498 1,634,634

FUND BALANCE, END OF YEAR
Restricted: Development Impact Fees 112,486 80,349 240,052 310,349 364,313 Unrestricted Fund Balance 1,365,740 1,565,149 1,123,560 1,324,285 690,769 Total Fund Balance 1,478,226 1,645,498 1,363,612 1,634,634 1,055,082 Sewer Fund Revenues, Expenditures and Changes in Fund Balance 183

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Sewer Expenditures
Personnel Operating
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Sewer Revenues
184

Fund: 30 Division: 500 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Sewer
42050 Sewer User Fees 1,921,334 1,958,395 1,990,678 1,990,678 2,024,451 42300 Connection Fees 112,486 80,349 240,052 230,000 53,964 42350 Rental Income - 59,380 - 61,781 62,992
42355 Rents - Leases 61,181 1,034 - - -
44000 Other Agency Grants - - - 55,000 690,000
44050 State Grant (10,586) 38,440 370,000 370,000 370,000 48100 Interest Income 2,520 15,901 - 2,169 -
48200 Miscellaneous Revenue - 32,766 - 25,423 -
Total Sewer Revenues 2,086,935 2,186,264 2,600,730 2,735,050 3,201,407

EXPENDITURES
Sewer
50100 Salaries - Permanent Employees 361,535 422,416 491,210 491,210 552,434 50150 Wages - Temporary Employees 6,307 5,545 - 3,000 - 50200 Overtime 11,159 24,198 22,900 31,581 31,581
50300 Payroll Taxes 33,786 38,433 42,123 42,123 44,837
50350 Stipends - - - - -
50400 Retirement (401K) 33,574 41,229 48,980 48,980 55,126 50500 Health Insurance Premiums 119,504 72,620 92,731 92,731 95,941 50550 Dental/Vision Premiums 12,862 7,596 10,585 10,585 9,701 50600 Workers Compensation Insurance 22,940 28,158 36,933 36,933 41,786 50700 Life Insurance 577 555 678 678 582
50800 Auto Allowance 2,044 977 - - -
51200 Bank Charges 10,570 3,391 10,000 3,000 10,000
51800 Clothing Allowance 4,405 3,582 4,000 4,438 4,527
52000 Conferences/Meetings/Travel 175 185 1,500 500 3,000 52200 Contract Services 48,370 33,625 27,000 30,277 40,000 52600 Contract Services - Sewer 4,503 13,044 7,900 1,500 1,500 52910 Buildings & Improvements (Capital) - - 606,467 571,467 1,355,800 52940 Vehicles (Capital) - 27,679 - 35,000 190,000
52950 Equipment - Other (Capital) - - 31,500 - 112,000
53000 Depreciation 422,349 416,574 - - -
53200 Dues & Subscriptions 2,466 2,907 3,800 4,000 4,000 53250 Permits & Certificates 69,060 52,407 70,000 60,000 62,000 53600 Engineerin/Architectural Services 6,956 1,624 - - - 53800 Equipment Rental 828 7,495 7,500 5,762 6,500
54000 Fuel 10,210 14,705 8,000 11,624 15,000
54400 Insurance - CSJV Rsk Mgmt. 32,513 42,903 50,185 50,185 61,030 54600 Interest Expense 59,032 203,754 178,756 115,487 139,521 54800 Maintenance Agreements 2,232 - 3,000 1,000 3,000
55150 Tuition Reimbursement 295 - 2,000 - 2,000
55600 Postage 6,141 7,057 6,800 9,358 10,000
55800 Printing & Legal Notices 249 993 1,250 500 3,500
56000 Professional Services - Other 29,806 89,361 500 500 500 56000 Profressional Services - WWTP 18,053 26,058 388,650 388,650 100,000 56050 Accounting/Auditing Services 36,459 32,438 20,800 20,800 20,800 56400 Repairs & Maint - Build & Equip 2 - 5,000 5,000 25,000 56410 Repairs & Maintenance Equipment 42,817 116,034 71,500 35,000 96,500 56430 Repairs & Maintenance - Heavy Equipment - - 13,000 5,000 30,000 56500 Repairs and Maintenance Streets 2,382 570 1,000 500 500 56600 Repairs & Maintenance - Vehicle 4,888 4,580 17,800 15,000 20,000 56800 Safety Equipment 3,176 1,609 5,000 3,500 5,000
57200 Supplies - Office 4,734 3,177 5,000 4,500 5,000
57400 Supplies - Operating (98,392) 13,397 20,000 20,000 32,500 57800 Telephone & Communications 7,231 8,885 8,100 8,100 8,500 58000 Utilities 134,984 195,319 185,000 171,427 185,000 58050 Utilities Other 931 3,902 5,000 300 1,000
58200 Water/Soil/Other Analysis 10,513 14,176 12,000 10,000 12,000 58900 Debt Principal Redeemed 123,950 (6,142) 139,025 166,160 142,040 Sewer Fund Detail Revenues and Expenditures
185

Fund: 30 Division: 500 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget
Sewer Fund Detail Revenues and Expenditures
Total Sewer Expenditures 1,606,174 1,977,014 2,663,173 2,516,357 3,539,705 186

1957
Tradition • Unity • E xcellence

REFUSE AND RECYCLING
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Special Revenue Funds
The Refuse and Recycling Division oversees the city's waste collection and recycling services, which are outsourced to R&F Disposal. This division is responsible for contract management, implementing waste reduction and recycling programs, ensuring compliance with relevant regulations, and educating the public on waste reduction strategies. By partnering with R&F Disposal, the division ensures effective waste management, contributing to the city's sustainability goals and promoting a clean and healthy environment for its residents.
187

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Refuse Service Charges $1,329,986 $1,349,852 $1,373,443 $1,373,443 $1,640,906 Grants/Intergovernmental 47,892 (0) - - -
Other Revenues 78,056 92,311 94,025 168,200 68,987
Total Revenues 1,455,933 1,442,163 1,467,468 1,541,643 1,709,893

EXPENDITURES
Operating Costs 1,441,189 1,382,640 1,674,106 1,670,408 1,697,722 CIP Projects - - - - -
Total Expenditures 1,441,189 1,382,640 1,674,106 1,670,408 1,697,722

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (11,475) (17,497) (87,403) (93,156) (104,614) Expenditure Savings 7,018
Total Other Sources (Uses) (11,475) (17,497) (87,403) (93,156) (97,596) Sources Over (Under) Uses 3,269 42,026 (294,041) (221,922) (85,425) FUND BALANCE, BEGINNING OF YEAR 141,247 144,516 186,542 186,542 (35,379) FUND BALANCE, END OF YEAR 144,516 186,542 (107,499) (35,379) (120,805) Refuse Fund Revenues, Expenditures and Changes in Fund Balance 188

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Refuse Expenditures
Personnel Operating
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Refuse Revenues
189

Fund: 31 Division: 505 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Refuse and Recycling
42100 Refuse Fees 1,178,858 1,199,201 1,220,076 1,220,076 1,435,605 42110 Recycling/Blue Can Fees 151,127 150,651 153,367 153,367 205,301 42130 Gate Fees 51,962 65,773 67,634 67,634 68,987
42340 Administration Fee 26,008 26,001 26,391 6,500 -
44050 State Grant 38,177 19,220 - - -
44050 State Grant - Beverage Container Recycling Grant 9,714 (19,220) - - - 48100 Interest Income 86 537 - 534 -
48200 Miscellaneous Revenue - - - 93,533 -
Total Refuse and Recycling Revenues 1,455,933 1,442,163 1,467,468 1,541,643 1,709,893

EXPENDITURES
Refuse and Recycling
50100 Salaries - Permanent Employees 77,337 135,398 198,056 198,056 204,623 50150 Wages - Temporary Employees - - - - -
50200 Overtime 902 6,069 5,000 6,000 5,800
50300 Payroll Taxes 6,622 12,211 16,592 16,592 16,601
50350 Stipends - - - - -
50400 Retirement (401K) 6,296 14,064 19,886 19,886 20,432 50500 Health Insurance Premiums 26,536 26,733 35,207 35,207 30,094 50550 Dental/Vision Premiums 2,388 2,493 4,258 4,258 3,415 50600 Workers Compensation Insurance 3,134 7,830 10,502 10,502 7,739 50700 Life Insurance 137 178 233 233 214
50800 Auto Allowance 121 178 - - -
51200 Bank Charges 10,570 3,391 10,000 1,000 10,000
52000 Conferences/Meetings/Travel 3 534 400 - -
52200 Contract Services 9,322 2,683 2,600 5,000 5,500
52400 Contract Services - Refuse/Green Waste 1,073,338 930,162 1,088,000 1,088,000 1,123,578 52500 Contract Services - Recycling 136,268 124,720 146,000 146,000 150,774 52800 County Waste Management Charge 51,972 70,099 70,000 70,000 71,400 53000 Depreciation 4,711 531 - - -
53200 Dues & Subscriptions 18 53 - 147 250
54000 Fuel - 9 - - -
54400 Insurance - CSJV Rsk Mgmt. 4,366 11,927 14,271 14,271 11,303 55600 Postage 6,023 7,057 6,800 9,956 10,000
55800 Printing & Legal Notices 249 993 1,300 300 1,000
56000 Professional Services - Other (693) 6,434 30,000 30,000 10,000 56050 Accounting/Auditing Services 15,578 14,972 9,600 9,600 9,600 57200 Supplies - Office 3,531 2,478 4,000 4,000 4,000
57400 Supplies - Operating 2 192 - - -
57800 Telephone & Communications 2,458 1,253 1,400 1,400 1,400 Total Refuse and Recycling Expenditures 1,441,189 1,382,640 1,674,106 1,670,408 1,697,722 Refuse Fund Detail Revenues and Expenditures
190

1957
Tradition • Unity • E xcellence
WATER
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
The Water Division is responsible for the operation, maintenance, and improvement of the municipal drinking water system serving over 14,000 people in the City of McFarland. The Water Division is dedicated to providing safe and reliable supply of high-quality drinking water for its residential, commercial, industrial, and institutional customers.
191

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
Performed over 100 meter change-outs and 50 shut-off valve repairs.

Hired a qualified Water Supervisor and Water Operator.

Met all state-mandated water quality testing and reporting requirements.

Inefficient manual water meter reading and re-check processes.

Increasing water capacity needs due to new residential
developments.

Aging equipment at well sites and storage tanks.

Staffing needs for annexation and new developments.

Need for additional qualified Water Operator for new projects.

Upgrade existing water well sites and storage tank equipment.

Install an arsenic treatment system at Browning Well.

Fill and retain an additional qualified Water Operator.

Maintain constant water pressure throughout the city.
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Significant costs for major overhauls on the water system.

Increased operating supplies costs.
192
WATER

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Water Service Charges $1,868,050 $1,842,501 $1,892,639 $1,892,639 $2,019,087 Development Impact Fees 294,404 161,457 382,977 640,964 - Grants/Intergovernmental 5,000 - 1,350,000 1,350,000 500,000 Other Revenues 5,896,218 42,638 - 71,041 27,000
Total Revenues 8,063,672 2,046,597 3,625,617 3,954,644 2,546,087

EXPENDITURES
Operating Costs 1,747,085 2,123,316 2,386,664 2,266,141 2,691,350 CIP Projects - 63,415 5,607,195 5,607,195 640,000
Total Expenditures 1,747,085 2,186,731 7,993,859 7,873,336 3,331,350

OTHER SOURCES (USES)
Transfers In (117,184) - - - 276,000
Transfers Out (17,583) (22,839) (273,702) (282,289) (320,182) Expenditure Savings 28,819
Total Other Sources (Uses) (134,766) (22,839) (273,702) (282,289) (15,363) Sources Over (Under) Uses 6,181,820 (162,974) (4,641,945) (4,200,980) (800,627) FUND BALANCE, BEGINNING OF YEAR 1,854,289 8,036,109 7,873,135 7,873,135 3,672,155

FUND BALANCE, END OF YEAR
Restricted: 123 TCP Litigation Funds 5,838,571 5,838,571 2,338,571 2,338,571 2,338,571 Restricted: Development Impact Fees 294,404 161,457 (377,023) 263,941 123,941 Unrestricted Fund Balance 1,903,134 1,873,106 1,269,641 1,069,642 409,015 Total Fund Balance 8,036,109 7,873,135 3,231,190 3,672,155 2,871,528 Water Fund Revenues, Expenditures and Changes in Fund Balance 193

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Water Expenditures
Personnel Operating
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Water Revenues
194

Fund: 32 Division: 510 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Water
42150 Water Sales 1,868,050 1,842,501 1,892,639 1,892,639 2,019,087 42180 Finance Charges - - - 12,000 12,000
42290 Water Construction 450 300 - 100 -
42300 Connection Fees 293,954 161,157 382,977 640,864 - 42310 Penalty Fees - 25 - 15,000 15,000
44050 State Grant - - 1,350,000 1,350,000 500,000
44050 State Grant - BCRG Program (Water Refill Station) 5,000 - - - - 48100 Interest Income 358 42,613 - 31,519 -
48200 Miscellaneous 5,895,859 - - 12,522 -
Total Water Revenues 8,063,672 2,046,597 3,625,617 3,954,644 2,546,087

EXPENDITURES
Water
50100 Salaries - Permanent Employees 259,781 339,277 542,223 542,223 614,812 50150 Wages - Temporary Employees 1,540 739 1,000 3,000 3,000 50200 Overtime 12,843 28,126 40,000 50,000 35,000
50300 Payroll Taxes 23,854 30,481 47,659 47,659 49,910
50350 Stipends - - - - -
50400 Retirement (401K) 21,144 29,141 53,625 53,625 61,334 50500 Health Insurance Premiums 142,455 95,921 122,553 122,553 110,982 50550 Dental/Vision Premiums 12,486 7,761 13,408 13,408 11,122 50600 Workers Compensation Insurance 24,442 28,414 40,004 40,004 46,504 50700 Life Insurance 535 504 691 691 650
50800 Auto Allowance 1,801 977 - - -
51200 Bank Charges 10,370 3,141 10,000 1,000 10,000
51800 Clothing Allowance 1,643 1,894 5,000 5,000 5,200
52000 Conferences/Meetings/Travel 65 845 5,200 1,000 5,200 52200 Contract Services 46,078 116,535 121,985 75,000 61,985 52910 Buildings & Improvements (Capital) - 5,014 5,572,195 5,572,195 500,000 52940 Vehicles (Capital) - 55,358 35,000 35,000 40,000
52950 Equipment - Other (Capital) - 3,043 - - 100,000
53000 Depreciation 473,080 477,385 - - -
53200 Dues & Subscriptions 4,046 2,886 3,800 4,500 5,000 53250 Permits & Certificates 3,366 3,215 24,600 24,600 30,000 53600 Engineerin/Architectural Services 10,495 - - - -
53800 Equipment Rental - 11,859 8,432 2,000 475,000
54000 Fuel 4,503 6,168 10,000 6,462 10,000
54400 Insurance - CSJV Rsk Mgmt. 35,423 43,293 54,357 54,357 67,921 54600 Interest Expense 32,798 104,924 88,044 56,882 68,719 55600 Postage 6,260 8,078 8,200 14,000 15,000
55800 Printing & Legal Notices 249 6,008 3,800 500 3,800 56000 Professional Services - Other 12,110 108,791 291,020 271,697 83,500 56050 Accounting/Auditing Services 33,145 33,686 20,800 20,800 20,800 56100 Legal Services 1,365 - - - -
56400 Repairs & Maint - Build & Equip 24,192 60,674 55,000 30,075 55,000 56400 Repairs & Maint. Building & Equip - Water Station 1,137 1,500 2,000 2,000 2,000 56410 Repairs & Maintenance- Equipment 14,031 70,769 108,325 104,925 73,400 56500 Repairs and Maintenance Streets 3,802 - - - -
56600 Repairs & Maintenance - Vehicle 5,815 6,048 7,700 7,800 8,000 56800 Safety Equipment 214 104 - - -
57200 Supplies - Office 4,150 3,671 3,800 3,800 3,952
57400 Supplies - Operating 64,423 85,321 138,963 138,963 100,000 57800 Telephone & Communications 5,353 6,895 6,500 7,276 7,500 58000 Utilities 373,213 376,007 463,000 463,000 555,600 58000 Utilities-Taylor Well 543 - - - -
58050 Utilities Other 1,808 3,251 3,500 500 3,500
58200 Water/Soil/Other Analysis 11,476 22,054 13,000 15,000 17,000 58900 Debt Principal 61,050 (3,025) 68,475 81,840 69,960 Total Water Expenditures 1,747,085 2,186,731 7,993,859 7,873,336 3,331,350 Water Fund Detail Revenues and Expenditures
195

1957
Tradition • Unity • E xcellence

PUBLIC TRANSPORTATION
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
The mission of the City’s Dial-A-Ride service is to provide a safe and inclusive curb to curb personal and affordable transit service for individuals with disabilities and provides same day service to the general public of McFarland. 196

1957 2023-24 KEY ACCOMPLISHMENTS Tradition • Unity • E xcellence Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Enterprise Funds
Provided on demand ride share service with 6 person van.

Difficulty recruiting a second driver.

Inability to provide uninterrupted transportation service.

Increased need for ride-share services due to residential development.

Ensure required maintenance on bus and van for reliable transportation.

Start construction of Transit Station.

Fill position for a second driver.
2024-25 STRATEGIC ISSUES
2024-25 OBJECTIVES & INITIATIVES
2024-25 SIGNIFICANT OPERATING COST CHANGES
Cost of fuel continues to increase.
197

PUBLIC TRANSPORTATION

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Transit Service Charges $0 $0 $0 $0 $0
Grants/Intergovernmental 53,742 121,878 129,536 65,649 83,464 Other Revenues - - - - -
Total Revenues 53,742 121,878 129,536 65,649 83,464

EXPENDITURES
Operating Costs 126,979 120,915 140,483 144,933 236,251 CIP Projects - (3,995) 81,385 12,113 -
Total Expenditures 126,979 116,920 221,868 157,045 236,251

OTHER SOURCES (USES)
Transfers In 125,964 - - - -
Transfers Out (3,497) (39,373) (20,111) (21,966) (35,027) Expenditure Savings 18,633
Total Other Sources (Uses) 122,467 (39,373) (20,111) (21,966) (16,394) Sources Over (Under) Uses 49,229 (34,416) (112,442) (113,362) (169,180) FUND BALANCE, BEGINNING OF YEAR 185,720 234,949 200,534 200,534 87,172 FUND BALANCE, END OF YEAR 234,949 200,534 88,092 87,172 (82,009) Public Transportation Fund Revenues, Expenditures and Changes in Fund Balance 198

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Public Transportation Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget Public Transportation Revenues
199

Fund: 34 Division: 520 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
Public Transportation
44050 State Grants 2,180 77,932 76,000 12,113 -
44100 Federal Grants 51,562 43,946 53,536 53,536 83,464 Total Public Transportation Revenues 53,742 121,878 129,536 65,649 83,464

EXPENDITURES
Public Transportation
50100 Salaries - Permanent Employees 25,565 23,478 56,681 56,681 103,822 50200 Overtime - 196 - 200 1,000
50300 Payroll Taxes 1,856 2,027 4,981 4,981 8,545
50400 Retirement 1,296 2,910 5,757 5,757 10,382
50500 Health Insurance Premiums 28,497 24,460 33,490 33,490 43,637 50550 Dental/Vision Premiums 2,649 1,868 3,337 3,337 4,136 50600 Workers Compensation Insurance 3,423 1,600 1,968 1,968 5,890 50700 Life Insurance 85 183 194 194 136
51800 Clothing Allowance - 280 900 1,200 2,400
52000 Conferences/Meetings/Travel 1,349 - - - -
52910 Buildings & Improvements (Capital) - (3,995) 81,385 12,113 - 53000 Depreciation 33,902 33,022 - - -
53200 Dues & Subscriptions 371 182 300 300 600
53250 Permits & Certificates 140 - - - -
54000 Fuel 6,432 7,603 8,000 8,000 17,000
54400 Insurance - CSJV Rsk Mgmt. 1,982 2,445 2,674 2,674 8,602 55800 Printing & Legal Notices 3,260 3,383 1,600 3,500 3,500 56000 Professional Services - Other 349 110 300 7,100 500 56050 Accounting/Auditing Services 11,766 11,229 8,000 8,000 8,000 56410 Repairs & Maintenance Equipment 100 - - - -
56600 Repairs & Maintenance - Vehicle 2,019 4,248 10,000 6,000 15,000 57200 Supplies - Office 39 203 500 250 500
57800 Telephone & Communications 1,900 1,488 1,800 1,300 2,600 Total Public Transportation Expenditures 126,979 116,920 221,868 157,045 236,251 Public Transportation Fund Detail Revenues and Expenditures 200

TRUST & AGENCY FUNDS
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Trust & Agency Funds
201

1957
Tradition • Unity • E xcellence

MCFARLAND IMPROVEMENT

AUTHORITY
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Trust & Agency Funds
TThe McFarland Improvement Authority Fund is dedicated to managing the financial resources of the McFarland Improvement Authority (MIA). Established under a joint agreement between the City of McFarland and the McFarland Parking Authority, the MIA is responsible for implementing improvement projects, such as infrastructure enhancements, in compliance with California's Government Code and the agreed-upon joint powers. This fund plays a significant role in supporting the city's infrastructure development.
202

2021-22 2022-23 2023-24 2023-24 2024-25
Actual Actual Budgeted Projected Budget

REVENUES
Other Revenues 1,406 381,062 317,477 317,477 319,177
Total Revenues 1,406 381,062 317,477 317,477 319,177

EXPENDITURES
Operating Costs 272,300 273,163 317,477 271,000 272,700 CIP Projects - - - - -
Total Expenditures 272,300 273,163 317,477 271,000 272,700

OTHER SOURCES (USES)
Transfers In - 542,600 - - -
Transfers Out - - (14,648) - -
Expenditure Savings
Total Other Sources (Uses) - 542,600 (14,648) - -
Sources Over (Under) Uses (270,894) 650,499 (14,648) 46,477 46,477 FUND BALANCE, BEGINNING OF YEAR 3,396,156 3,125,262 3,775,761 3,775,761 3,822,238 FUND BALANCE, END OF YEAR 3,125,262 3,775,761 3,761,113 3,822,238 3,868,715 McFarland Improvement Authority Fund Revenues, Expenditures and Changes in Fund Balance 203

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget McFarland Improvement Authority Expenditures
Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021-22 Actual 2022-23 Actual 2023-24 Projection 2024-25 Budget McFarland Improvement Authority Revenues
204

Fund: 54 Division: 980 2021-22 2022-23 2023-24 2023-24 2024-25 Actual Actual Budgeted Projected Budget

REVENUES
McFarland Improvement Authority
48200 Miscellaneous Revenue - MIA 1,406 111,912 - - -
42350 Rents - 269,150 317,477 317,477 319,177
Total McFarland Improvement Authority Revenues 1,406 381,062 317,477 317,477 319,177

EXPENDITURES
42340 Administration Fees - 4,013 - - -
54600 Interest Expense 167,300 164,150 163,904 161,000 157,700 58900 Debt Principal Redeemed 105,000 105,000 153,573 110,000 115,000 Total McFarland Improvement Authority Expenditures 272,300 273,163 317,477 271,000 272,700 McFarland Improvement Authority Fund Detail Revenues and Expenditures 205

CAPITAL IMPROVEMENT

PROGRAM (CIP)
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Capital Improvement Program
206

1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Capital Improvement Program
A Capital Improvement Program (CIP) is a multi-year planning instrument used by the City to identify needed capital projects and to coordinate the financing and timing of improvements in a way that maximizes the return to the public. The first year of the CIP is called the “Capital Budget”. The Capital Budget is incorporated in the Adopted Budget that appropriates funds for facilities, equipment and improvement. Projects slated for subsequent years in the program are approved on a planning basis and do not receive ultimate expenditure authority until they are eventually incorporated in a Capital Budget. The CIP is a “rolling” process because subsequent year items in the CIP are moved up in each future year. Each project must, however, be reconsidered for the Capital Budget.

The City of McFarland’s Capital Improvement Program is a planning tool that is intended to evaluate the City’s long-range capital needs and prioritize them over a fiveyear period. Each year, the City Council adopts the entire five-year CIP, however funding is appropriated only for the current year Capital Budget. 207

CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2024-25 2025-26 2026-27 2027-28 2028-29
CIP Projects By Funding Source
Capital Outlay Fund
General Fund 9,066,771 23,100 5,500,000 - -
Grants 12,710,821 17,691,200 - - -
Gas Tax/SB1 76,300 480,647 780,600 100,500 110,400
Transportation Development Act (TDA) 1,958,900 156,000 - - - Development Impact Fee Fund 108,500 - - - -
Total Capital Outlay Fund 14,877,621 27,394,618 6,280,600 100,500 110,400 Enterprise Funds
Sewer 1,647,800 9,475,060 12,834,060 - -
Water 20,782,347 640,000 12,250,000 6,000,000 -
Refuse - - - - -
Transit - 1,220,000 - - -
Total Enterprise Funds 2,287,800 31,477,407 25,084,060 6,000,000 - TOTAL 17,165,421 58,872,025 31,364,660 6,100,500 110,400 CIP Projects By Category
2024-25 2025-26 2026-27 2027-28 2028-29
City Buildings and Facilities 13,726,771 850,600 5,500,000 - - Park Improvements 600,000 9,400,000 - - -
Streets & Transportation 13,427,021 4,267,847 780,600 100,500 110,400 Sewer System 1,647,800 9,475,060 12,834,060 - -
Water System 20,782,347 640,000 12,250,000 6,000,000 -
Refuse System - - - - -
Transit - 1,220,000 - - -
TOTAL 17,165,421 58,872,025 31,364,660 6,100,500 110,400 208

CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2024-25 2025-26 2026-27 2027-28 2028-29
CAPITAL OUTLAY FUND 14,877,621 27,394,618 6,280,600 100,500 110,400 General Fund 23,100 9,066,771 5,500,000 - -
City Buildings and Facilities 23,100 9,066,771 5,500,000 - - New Police Department 9,000,000
Multipurpose/Emergency Operations Center
Building
5,500,000
City Access Control 66,771
Online Permitting Software and Server
City Network Video Recorder 17,100
Finance Department Cubicle Additions 6,000
Grants 12,710,821 17,691,200 - - -
City Buildings and Facilities 827,500 4,660,000 - - -
Senator Hurtado/Assemblymemeber Bains - New
Police Department
340,000 4,660,000
CHP Grant - New Police Department Command
Post
CalOES (FEMA)- Poso Creek Flood Protection 487,500
Park Improvements 600,000 9,400,000 - - -
US EPA - McFarland Community Change
Projects
600,000 9,400,000
Streets & Transportation 11,283,321 3,631,200 - - -
Valadao Community Grants - Road
Rehabilitation - Sherwood, Perkins and Elmo
Overpasses
1,749,550
(HSIP) - Cycle 10-Various crosswalks
throughout West Perkins, East Perkins, San
Lucas
Road Rehabilitation (RSTP) - W. Perkins Ave
and 3rd Street
Road Rehabilitation - West Kern Avenue - 3rd to
5th Street
374,000
Valadao Community Grants - Road
Rehabilitation - 7th Street - California to W.

Perkins
64,200 614,500
Valadao Community Grants - Road
Rehabilitation - A Street - Browning to Wiley
61,600 589,800
Valadao Community Grants - Road
Rehabilitation - B Street - Industrial to Wiley
89,700 859,000
Valadao Community Grants - Road
Rehabilitation - Robertson Ave - 5th to 2nd
44,500 426,300
Valadao Community Grants - Road
Rehabilitation - 9th Street - Kern to Perkins
40,900 392,300
Valadao Community Grants - Road
Rehabilitation - Mount Arbor Street - Sherwood
to Kern
39,100 375,300
Valadao Community Grants - Streets Patch Truck 265,320
209

CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2024-25 2025-26 2026-27 2027-28 2028-29
Valadao Community Grants - Emulsion Spray
Trailer
33,005
CA HCD - McFarland Sustainable Communities
Projects
8,895,446
GAS TAX/SB1 76,300 480,647 780,600 100,500 110,400
Streets & Transportation
Gas Tax
Asphalt Rejuvenation - Various Streets 76,300 83,800 92,000 100,500 110,400 SB1
Road Rehabilitation - Sherwood, Perkins and
Elmo Overpasses
Road Rehabilitation - East Kern Avenue -
Industrial to San Pedro
396,847
Road Rehabilitation - West Kern Avenue - 3rd to
5th Street
Road Rehabilitation - 3rd Street - W. Sherwood
to W. Perkins
688,600
TDA 1,958,900 156,000 - - -
Road Rehabilitation (RSTP) - W. Perkins Ave
and 3rd Street
Road Rehabilitation - West Kern Avenue - 3rd to
5th Street
156,000
Road Rehabilitation - Cliff Avenue - Mast to
Frontage
484,800
Road Rehabilitation - 5th Street - W.

Shwerwood to W. Perkins
844,900
Road Rehabilitation - San Lucas Street - E.

Shwerwood to E. Perkins
629,200
DEVELOPMENT IMPACT FEE FUND 108,500 - - - -
Poso Creek Flood Protection 108,500
TOTAL GOVERNMENTAL FUNDS 14,877,621 27,394,618 6,280,600 100,500 110,400

ENTERPRISE FUNDS
Water Fund 20,782,347 640,000 12,250,000 6,000,000 -
Water System Improvements
100,000 3,915,000 - - -
1, 2, 3 TCP Treatment - Browning Well 3,915,000
PLC & SCADA Upgrades at Garzoli Well 100,000
Garzoli Well Emergency Standby Generator
Water Fleet Replacement
40,000 45,000 50,000 - -
Fleet Replacement Program 40,000 45,000 50,000
Water - Impact Fees
- - 200,000 6,000,000 -
New Well For Expansion 200,000 6,000,000
210

CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2024-25 2025-26 2026-27 2027-28 2028-29
State Revolving Fund - Grant 16,822,347 500,000 12,000,000 - - Taylor Water Well Replacement 6,000,000
Well No. 6 Replacement 500,000 6,000,000
Browning Road Well Replacement 500,000 9,572,347

1.0 MG Storage Tank and Booster 3,750,000
Emgergency StandBy Generators
Advanced Metering Infrastructure 3,000,000
Sewer Fund 1,647,800 9,475,060 12,834,060 - -
Sewer System Improvements 547,800 115,000 - - -
PLC/Pump Control Panels
Metal Building 75,000
Utility Crane Truck 150,000
Emergency Generator 30,000
Lagoon 1 Repair 65,000
Skid Steer 72,000
SCADA Upgrade 125,800
Rover Pipeline Camera 115,000
Office Trailer 30,000
Sewer Fleet Replacement
40,000 45,000 50,000 - -
Replace Aging WasteWater Fleet 40,000 45,000 50,000
Sewer - Impact Fees
- - 1,550,000 - -
Wastewater Line to Eastside (Taylor) 1,550,000
Valadao Community Projects Grant
690,000 1,168,000 3,087,000 - -
Wastewater Line to Eastside (Taylor) 690,000 1,168,000 3,087,000 State Revolving Fund - Grant
370,000 8,147,060 8,147,060 - -
Wastewater Expansion 370,000 8,147,060 8,147,060
Transit Fund
New Transit Station
- 1,220,000 - - -
17/18 State of Good Repair (Awarded)
18/19 State of Good Repair (Awarded) 58,615
Cal-OES Transit Security (Awarded) 19,634
LCTOP (Awarded) 28,152
CDBG (To Apply) 770,474
TDA-Transit (Local Match/Future Allocations) 343,125
TOTAL ENTERPRISE FUNDS 2,287,800 31,477,407 25,084,060 6,000,000 - 211

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

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

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

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

Project Contact: City Manager
Project Status: Waiting on approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
General Fund 66,771 66,771
-
Total - - 66,771 - - - 66,771
Project Funding Sources
Project Effect on the Operating Budget: Yearly Maintenance Cost of $4,680 split among various divisions.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming -
Equipment Acquisition 66,771 66,771
Total - - 66,771 - - - 66,771
Project Costs by Phase
212

CITY NETWORK VIDEO RECORDER
Project Summary: Install citywide network video recorder Total Project Cost: $17,100.47
Justification: This project will combine all cameras in the city onto 1 enterprise NVR. Will provide for growth and 224 TB of recording space.

Fully integrated security and granular security to provide access to those that need it and only the cameras needed to each person.

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

Project Contact: City Manager
Project Status: Waiting on approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
General Fund 17,100 17,100
-
Total - 17,100 - - - - 17,100
Project Funding Sources
Project Effect on the Operating Budget: Yearly Maintenance Cost of $4,680 split among various divisions.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming -
Equipment Acquisition 17,100 17,100
Total - 17,100 - - - - 17,100
Project Costs by Phase
213

Poso Creek Flood Protection
Project Summary: Design and construct a flood control
retention basin to capture flood waters from Poso Creek Total Project Cost: $650,000
Justification: The creation of a retention basin to capture flood waters from the overflow of Poso Creek will reduce damage and impact to East McFarland neighborhood and
Highway 99
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and
developing a neighborly safe community.

Project Contact: Community Development Director
Project Status: Budget, design, and construction anticipated in 2024-2025.

Project Costs and Funding Sources: $650,000 $487,500 from Hazard Mitigation Assistance and $162,500 in non-federal match from City (in-kind, land and other).

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 54,000 54,000
Construction 596,000 596,000
Construction Management -
Equipment Acquisition -
Total 54,000 596,000 - - - - 650,000
Project Costs by Phase
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Storm Drain Impact Fees 54,000 108,500 162,500
Cal OES (FEMA) 487,500 487,500
-
Total 54,000 596,000 - - - - 650,000
Project Funding Sources
214

McFarland Community Change Projects
Project Summary: Design and construct dog park within
the flood retention basin on Sherwood, trail expansion and safe path to school routes along Sherwood
Total Project Cost: $10,000,000
Justification: The dog park will utilize the flood retention when emergency retention is not needed. The additional
improvements are related to the community change grant
opportunity.

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

Project Contact: Community Development Director
Project Status: Budget, design, and construction anticipated in 2024-2025.

Project Costs and Funding Sources: $10,000,000 from EPA Community Change Funding.

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review 100,000 100,000
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 9,000,000 9,000,000
Construction Management 400,000 400,000
Equipment Acquisition -
Total - 600,000 9,400,000 - - - 10,000,000
Project Costs by Phase
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
EPA Community Change 600,000 9,400,000 10,000,000
-
Total - 600,000 9,400,000 - - - 10,000,000
Project Funding Sources
215

McFarland Sustainable Communities Projects
Project Summary: The City received an
award through the Affordable Housing and
Sustainable Communities Program for
complete streets construction, bike paths,
transit enhancements.

Total Project Cost: $8,895,446
Justification: The allocation of funds were
part of the tax credit allocation for the
Sherwood Apartments and will provide
multimodal improvements to the
surrounding area.

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

Project Contact: Community Development Director
Project Status: Budget, design, and construction commencement anticipated in 2024-2025.

Project Costs and Funding Sources: $8,895,446 from California HCD Funding.

Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation 459,413 459,413
Design 1,075,922 1,075,922
Construction 5,655,062 5,655,062
Construction Management 450,000 450,000
Equipment Acquisition 1,255,049 1,255,049
Total - 8,895,446 - - - - 8,895,446
Project Costs by Phase
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total California HCD 8,895,446 8,895,446
-
-
Total - 8,895,446 - - - - 8,895,446
Project Funding Sources
216

Finance Department Cubicle Additions
Project Summary: Install Cubicles in the Finance Department Total Project Cost: $6,000
Justification: Installing cubicles in the Finance Department will optimize office space, allowing us to convert one office into two functional workspaces. This cost-effective solution accommodates additional staff without extensive renovations, enhancing efficiency and collaboration while supporting the department's growth and increased workload.

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

Project Contact: City Manager
Project Status: Waiting on approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
General Fund 6,000 6,000
-
Total - 6,000 - - - - 6,000
Project Funding Sources
Project Effect on the Operating Budget: None.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Software Programming -
Equipment Acquisition 6,000 6,000
Total - 6,000 - - - - 6,000
Project Costs by Phase
217

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

Total Project Cost: $14,000,000
Justification: A new police station is necessary due to the inadequate footprint of the existing police station. A new police station will provide adequate facilities for modern policing, increase workspace for officers, address health and safety concerns, accommodate growth and expansion, and improve overall efficiency and effectiveness of law enforcement in the community.

Additional Funding Requested: $4,000,000
Goal and Policy Links: A new police station can contribute to a safe and neighborly community.

Project Contact: Brian Knox, Chief of Police
Project Status: Preliminary Design Complete. In Construction Design Phase.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Hurtado/Bains 340,000 4,660,000 5,000,000
Unknown 9,000,000 9,000,000
Total - 340,000 13,660,000 - - - 14,000,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review 40,000 40,000
Land Acquisition -
Site Preparation 2,075,000 2,075,000
Design 300,000 300,000
Construction 11,585,000 11,585,000
Software Programming -
Equipment Acquisition -
Total - 340,000 13,660,000 - - - 14,000,000
Project Costs by Phase
218

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

Total Project Cost: $250,000
Justification: The purchase of the mobile command post will improve the department's ability to respond to critical incidents in real-time, enhance public safety, and provide a safe and secure environment for officers and the public. The mobile command post will serve as a central hub for coordinating and directing emergency response efforts, providing communication and technology resources for officers on the field, and facilitating on-site investigations. It will be equipped with state-of-the-art technology, including advanced communication systems, and surveillance equipment, .

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

Project Contact: Brian Knox, Chief of Police
Project Status: Funded through CHP/Cannabis grant.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
CHP Grant 250,000 250,000
-
Total 250,000 - - - - - 250,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Equipment Acquisition -
Environmental studay -
Tow Vehicle 71,865 71,865
Design -
Command trailer 84,591 84,591
Equipment Acquisition 93,544 93,544
Total 250,000 - - - - - 250,000
Project Costs by Phase
219

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

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

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

Project Contact: Brian Knox, Chief of Police
Project Status: Waiting on funding in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Unknown 5,500,000 5,500,000
-
Total - - - 5,500,000 - - 5,500,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 5,500,000 5,500,000
Software Programming -
Equipment Acquisition -
Total - - - 5,500,000 - - 5,500,000
Project Costs by Phase
220

Overpasses- Sherwood, Perkins, Elmo
Project Summary: Grind 3” of existing asphalt paving, cap with new AC.

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

Total Project Cost: $1,787,165
Justification: Overpasses above the state Highway 99 and railroad are listed as “poor to failed” on the November 2022 pavement management report, with a pavement condition index of 20% and 37% on a scale of 1 to 100% these overpasses experience a high volume of traffic.

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

Project Contact: Public Works Director
Project Status: Design 90% complete. Anticipate construction in 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total SB1 37,615 37,615
Valadao Community Grant 1,749,550 1,749,550
-
Total 37,615 1,749,550 - - - - 1,787,165
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 37,615 88,021 125,636
Construction 1,444,808 1,444,808
Construction Management 216,721 216,721
Equipment Acquisition -
Total 37,615 1,749,550 - - - - 1,787,165
Project Costs by Phase
221

East Kern Ave.- Industrial to San Pedro
Project Summary: Grind 3” of existing asphalt paving, cap with new AC.

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

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

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

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

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total SB1 30,555 396,847 427,402
-
-
Total 30,555 - 396,847 - - - 427,402
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 30,555 30,555
Construction 396,847 396,847
Construction Management -
Equipment Acquisition -
Total 30,555 - 396,847 - - - 427,402
Project Costs by Phase
222

HSIP Cycle 10 – Various Crosswalks
Project Summary: Install warning signs, upgrade markings to the high visibility, install curb ramps where missing and other enhanced safety features at the following uncontrolled intersections; W. Perkins Ave. and 3rd Place, E. Perkins Ave. and San Lucas St., E. Perkins Ave. and San Pedro St., E. Sherwood Ave and Browning Rd, W. Kern, and 4th St.

Total Project Cost: $249,900
Justification: Many uncontrolled intersections along collectors create safety hazards to pedestrians and vehicles alike. The City’s systemic analysis report identifies the listed intersections as unsafe. This project will increase the safety for pedestrians and drivers at these intersections.

Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Councils priorities of a neighborly safe community.

Project Contact: Public Works Director
Project Status: Design complete, Construction anticipated 2024-2025.

Project Costs and Funding Sources: HSIP Grant will cover cost of the Project.

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total HSIP Cycle 10 (Awarded) 249,900 249,900
-
-
Total 249,900 - - - - - 249,900
Project Funding Sources
Project Effect on the Operating Budget: This project will have minimal effect either in savings or additional cost.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 51,000 51,000
Construction 198,900 198,900
Construction Management -
Equipment Acquisition -
Total 249,900 - - - - - 249,900
Project Costs by Phase
223

RSTP - W. Perkins & 3rd St. Intersection
Project Summary: Install flashing stop signs, solar powered flashing crosswalks, remove and replace asphalt paving on crosswalk, road striping and ADA curb ramps at the intersection of W. Perkins and 3rd St., a major collector roadway.

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

Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Councils priorities of a neighborly safe community.

Project Contact: Public Works Director
Project Status: Design underway, Anticipated completion 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total RSTP (Awarded) 396,000 396,000
TDA 51,000 51,000
-
Total 447,000 - - - - - 447,000
Project Funding Sources
Project Effect on the Operating Budget: This project will have minimal cost implications.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 60,800 60,800
Construction 386,200 386,200
Construction Management -
Equipment Acquisition -
Total 447,000 - - - - - 447,000
Project Costs by Phase
224

W. Kern Ave. Reconstruction
3rd St. to 5th St.

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

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

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

Project Contact: Public Works Director
Project Status: Budget phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total SB1 85,000 85,000
RSTP 374,000 374,000
TDA 156,000 156,000
Total 85,000 - 530,000 - - - 615,000
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 85,000 85,000
Construction 530,000 530,000
Construction Management -
Equipment Acquisition -
Total 85,000 - 530,000 - - - 615,000
Project Costs by Phase
225

Cliff Ave. Reconstruction
Mast Ave. to Frontage Rd.

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

Total Project Cost: $530,800
Justification: Cliff Ave. is a residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 8% and 14% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Design Phase, anticipated completion 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total TDA 46,000 484,800 530,800
-
-
Total 46,000 484,800 - - - - 530,800
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 46,000 4,200 50,200
Construction 424,400 424,400
Construction Management 56,200 56,200
Equipment Acquisition -
Total 46,000 484,800 - - - - 530,800
Project Costs by Phase
226

3rd St. Rehab – W. Sherwood to W. Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, parking stalls, and signage.

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

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

Project Contact: Public Works Director
Project Status: Budget phase, anticipated completion 2026-2027.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total SB1 53,000 0 688,600 741,600
-
-
Total 53,000 - - 688,600 - - 741,600
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 53,000 53,000
Construction 688,600 688,600
Construction Management -
Equipment Acquisition -
Total 53,000 - - 688,600 - - 741,600
Project Costs by Phase
227

Asphalt RejuvenationVarious Streets
Project Summary: Rejuvenate existing streets classified as excellent or good on the November 2022 pavement management report with reclaimant, a maltene-based asphalt rejuvenation product.

Total Project Cost: $534,000
Justification: Rejuvenation will extend the useful life of streets rated good to excellent by 5-7 years or about 30%.

Additional Funding Requested: $110,400
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and efficient and effective government.

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

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Gas Tax 71,000 76,300 83,800 92,000 100,500 110,400 534,000 -
-
Total 71,000 76,300 83,800 92,000 100,500 110,400 534,000 Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will remain the same but CIP budget will be reduced long term.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 3,000 1,500 1,500 1,500 1,500 1,500 10,500
Construction 68,000 74,800 82,300 90,500 99,000 108,900 523,500 Construction Management -
Equipment Acquisition -
Total 71,000 76,300 83,800 92,000 100,500 110,400 534,000 Project Costs by Phase
228

5th St. Rehab – W. Sherwood to W. Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, parking stalls, and signage.

Total Project Cost: $844,900
Justification: 5th St. is a collector/residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

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

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total TDA 844,900 844,900
-
-
Total - 844,900 - - - - 844,900
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 79,900 79,900
Construction 676,100 676,100
Construction Management 88,900 88,900
Equipment Acquisition -
Total - 844,900 - - - - 844,900
Project Costs by Phase
229

San Lucas St. Rehab – E. Sherwood to E. Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Install centerline striping, markings, and signage.

Total Project Cost: $629,200
Justification: San Lucas St. is a residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 17% and 23% on a scale of 1 to 100%.

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

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

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total TDA 629,200 629,200
-
-
Total - 629,200 - - - - 629,200
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 59,500 59,500
Construction 503,300 503,300
Construction Management 66,400 66,400
Equipment Acquisition -
Total - 629,200 - - - - 629,200
Project Costs by Phase
230

7th St. Rehab – California Ave. to W. Perkins Ave.

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

Total Project Cost: $678,700
Justification: 7th St. is a Residential Street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 64,200 614,500 678,700
-
Total - 64,200 614,500 - - - 678,700
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 64,200 64,200
Construction 542,900 542,900
Construction Management 71,600 71,600
Equipment Acquisition -
Total - 64,200 614,500 - - - 678,700
Project Costs by Phase
231

A St. Rehab – Browning Rd. to Wiley St.

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

Total Project Cost: $651,400
Justification: A St. is a Residential Street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 61,600 589,800 651,400
-
Total - 61,600 589,800 - - - 651,400
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 61,600 61,600
Construction 521,100 521,100
Construction Management 68,700 68,700
Equipment Acquisition -
Total - 61,600 589,800 - - - 651,400
Project Costs by Phase
232

B St. Rehab – Industrial Ave. to Wiley St.

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

Total Project Cost: $948,700
Justification: B St. is a Residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 89,700 859,000 948,700
-
Total - 89,700 859,000 - - - 948,700
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 89,700 89,700
Construction 759,300 759,300
Construction Management 99,700 99,700
Equipment Acquisition -
Total - 89,700 859,000 - - - 948,700
Project Costs by Phase
233

9th St. Rehab – W. Kern to W. Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.

Total Project Cost: $433,200
Justification: 9th St. is a Residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 40,900 392,300 433,200
-
Total - 40,900 392,300 - - - 433,200
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 40,900 40,900
Construction 346,300 346,300
Construction Management 46,000 46,000
Equipment Acquisition -
Total - 40,900 392,300 - - - 433,200
Project Costs by Phase
234

Robertson Ave Rehab – 5th St. to 2nd St.

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

Total Project Cost: $470,800
Justification: Robertson Ave. is a Residential street and is listed as “failed”
on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 44,500 426,300 470,800
-
Total - 44,500 426,300 - - - 470,800
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 44,500 44,500
Construction 376,400 376,400
Construction Management 49,900 49,900
Equipment Acquisition -
Total - 44,500 426,300 - - - 470,800
Project Costs by Phase
235

San Juan St. Rehab – E. Perkins Ave to Glenwood Ave.

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

Total Project Cost: $371,800
Justification: San Juan St. is a Residential street and is listed as “failed” on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 35,100 336,700 371,800
-
Total - 35,100 336,700 - - - 371,800
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 35,100 35,100
Construction 297,100 297,100
Construction Management 39,600 39,600
Equipment Acquisition -
Total - 35,100 336,700 - - - 371,800
Project Costs by Phase
236

Mount Arbor St. Rehab – E. Sherwood Ave. to E. Kern Ave.

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

Total Project Cost: $414,400
Justification: Mount Arbor St. is a Residential street and is listed as “failed”
on the November 2022 pavement management report, with a pavement condition index of 18% and 23% on a scale of 1 to 100%.

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

Project Contact: Public Works Director
Project Status: Budget Phase, anticipated completion 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Valadao Community Grant 39,100 375,300 414,400
-
Total - 39,100 375,300 - - - 414,400
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 39,100 39,100
Construction 331,200 331,200
Construction Management 44,100 44,100
Equipment Acquisition -
Total - 39,100 375,300 - - - 414,400
Project Costs by Phase
237

Patch Truck
Project Summary: Purchase of a Heated Patch Truck for repair of asphalt and maintenance of roads.

Total Project Cost: $265,319.44
Justification: To replace existing equipment that has been out grown by city growth and annexations of numerous roads.

Additional Funding Requested: None
Goal and Policy Links: This purchase will ensure that the City continues to maintain a safe driving environment for our community.

Project Contact: Public Works Director.

Project Status: Waiting for approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Valadao Community Grant 265,320 265,320
-
-
Total - 265,320 - - - - 265,320
Project Funding Sources
Project Effect on the Operating Budget: No additional on-going cost. One-Time purchase.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 265,320 265,320
Total - 265,320 - - - - 265,320
Project Costs by Phase
238

Emulsion Spray Trailer
Project Summary: Purchase of a Heated Emulsion Spray Trailer for application of various of asphalt emulsions for maintenance of roads.

Total Project Cost: $33,005.15
Justification: To increase street maintenance operations and to prolong the life expectancy of existing roads in good condition.

Additional Funding Requested: None
Goal and Policy Links: This purchase will ensure that the City continues to maintain a safe driving environment for our community.

Project Contact: Public Works Director
Project Status: Waiting on approval in order to commence.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Valadao Community Grant 33,005 33,005
-
-
Total - 33,005 - - - - 33,005
Project Funding Sources
Project Effect on the Operating Budget: No additional on-going cost. One-Time purchase.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 33,005 33,005
Total - 33,005 - - - - 33,005
Project Costs by Phase
239

Wastewater Expansion
Project Summary: Increase the capacity of the Wastewater Treatment Plant by changing the plant from lagoon treatment system to an activated sludge treatment process. This will be accomplished by construction of various items within the existing plant.

Total Project Cost: $17,034,120
Justification: The existing wastewater plant demand is almost at capacity. To meet the needs of future development and adherence to increasingly stringent state mandated discharge requirements the capacity of the wastewater plant must be significantly increased.

Additional Funding Requested: $2,486,120
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and neighborly and safe community.

Project Contact: Public Works Director
Project Status: Budget process, design expected to begin in 2024-2025 with construction completed by 2026- 2027, contingent on funding.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total State Revolving Fund 370,000 370,000 8,147,060 8,147,060 17,034,120 -
-
Total 370,000 370,000 8,147,060 8,147,060 - - 17,034,120 Project Funding Sources
Project Effect on the Operating Budget: Substantial cost increase in manpower, equipment, and utilities will occur. Total impact will not be understood until the design is complete.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 370,000 370,000 740,000
Construction 8,147,060 8,147,060 16,294,120
Construction Management -
Equipment Acquisition -
Total 370,000 370,000 8,147,060 8,147,060 - - 17,034,120 Project Costs by Phase
240

Wastewater Line to Eastside (Taylor)
Project Summary: Increase the pipeline infrastructure of the City’s sewer system by constructing a sewer main on the southeast quadrant of the City of McFarland including boring under State Highway 99 and railroad tracks. This new line would tie into the existing sewer main running along Taylor Ave, West of Highway 99. This project will be built in three phases.

Total Project Cost: $6,550,000
Justification: The City of McFarland recently annexed 1900 acres of land for future expansion. The majority of this expansion is for commercial, industrial and light industrial uses east of State Hwy 99.

Currently this area has no tie-in with the wastewater plant. This pipeline would provide the necessary connection.

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

Project Contact: Public Works Director
Project Status: Budget process, design expected to begin in 2024-2025 with construction completed by 2027- 2028, contingent on funding. Project will occur in three phases.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Valadao Community Grants 55,000 690,000 1,168,000 3,087,000 5,000,000 Reserves 1,550,000 1,550,000
-
Total 55,000 690,000 1,168,000 4,637,000 - - 6,550,000
Project Funding Sources
Project Effect on the Operating Budget: Increased sewer line maintenance because of expansion.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 55,000 95,000 163,000 313,000
Construction 595,000 1,005,000 4,637,000 6,237,000
Construction Management -
Equipment Acquisition -
Total 55,000 690,000 1,168,000 4,637,000 - - 6,550,000
Project Costs by Phase
241

Fleet Replacement Program
Project Summary: Annually purchase one vehicle to keep Wastewater Department fleet operational.

Total Project Cost: $170,000 over 4 years.

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

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

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

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
-
Wastewater Reserves 35,000 40,000 45,000 50,000 170,000 Total 35,000 40,000 45,000 50,000 - - 170,000
Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 35,000 40,000 45,000 50,000 170,000 Total 35,000 40,000 45,000 50,000 - - 170,000
Project Costs by Phase
242

PLC/Pump Control Panels
Project Summary: Design, purchase and install new electrical control panels at San Juan lift station. Hail Lane sewer lift station project has been completed.

Total Project Cost: $190,000
Justification: Replace old outdated unreliable electrical controls with new electronic controls that can tie-into emergency back-up electrical generator.

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

Project Contact: Public Works Director
Project Status: Hail Lane lift station has been completed.

Budget/phase, complete in 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29
Wastewater Reserves 190,000 190,000
-
-
Total 190,000 - - - - - 190,000
Project Funding Sources
Project Effect on the Operating Budget: This project will reduce maintenance costs at the lift stations and frequent sewer backups.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 190,000 190,000
Total 190,000 - - - - - 190,000
Project Costs by Phase
243

WWTP Pre-engineered Metal Building
Project Summary: Install a Parking/Storage Garage at the WWTP.

Total Project Cost: $75,000
Justification: Provide a secure area to park city vehicles on site, reduce fuel and staff costs. Staff is currently storing vehicles at city hall, due to unsecure parking area at WWTP. The ability to respond to emergency situations and spills in a timely and efficient manner, by arriving at WWTP where all the controls are located for the city’s lift stations. This would maximize the time and efficiency of the operators.

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

Project Contact: Public Works Director
Project Status: Waiting on funds for purchase.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Wastewater Reserves 75,000 75,000
-
-
Total - 75,000 - - - - 75,000
Project Funding Sources
Project Effect on the Operating Budget: This project will have minimal cost implications.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 75,000 75,000
Construction Management -
Equipment Acquisition -
Total - 75,000 - - - - 75,000
Project Costs by Phase
244

Utility Crane Truck Purchase
Project Summary: One time purchase of utility crane truck for Wastewater operational needs.

Total Project Cost: $150,000
Justification: Provide safe, reliable vehicle for work related staff use, maximizing reliability while minimizing repair cost. Ability for city staff to make repairs to pumps and lift stations, without the need to hire crane service. This vehicle would allow staff to make repairs in emergency situations and not rely on vendor for scheduling of crane service.

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

Project Contact: Public Works Director
Project Status: Awaiting funding to commence project
Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29
Wastewater Reserves 150,000 150,000
-
-
Total - 150,000 - - - - 150,000
Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs. Reduce cost to 3rd party vendors. Time efficiency to respond to emergency call outs for equipment failures and possibility of Sewer spills on public roads and community.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 150,000 150,000
Total - 150,000 - - - - 150,000
Project Costs by Phase
245

Wastewater Emergency Generator
Project Summary: Purchase emergency back-up generators for Lift Stations
Total Project Cost: $30,000
Justification: To ensure lift station pumps for the Sewer continue to direct sewage towards the wastewater treatment plant. To be able to respond to outages and emergency generators are needed.

Additional Funding Requested: N/A.

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

Project Contact: Public Works Director
Project Status: Budget. Procurement to occur in 2024-2025.

Project Costs and Funding Sources:

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

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 30,000 30,000
Total - 30,000 - - - - 30,000
Project Costs by Phase
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Wastewater Reserves 30,000 30,000
-
-
Total - 30,000 - - - - 30,000
Project Funding Sources
246

Wastewater Lagoon 1 Repair
Project Summary: Currently our Lagoon 1 is in need of new repairs of 2 existing BioLac Aeration 6 inch poly line and manifold rebuild. This is essential for our treatment of wastewater in Lagoon 1.

Total Project Cost: $65,000
Justification: The City of McFarland Wastewater treatment plant Lagoon 1 is the essential first step in treatment of wastewater. The BioLac Aeration line is responsible for Diffusing oxygen into water. This BioLac Aeration line and manifold will ensure Lagoon 1 is operating at its fullest potential of water treatment.

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

Project Contact: Public Works Director
Project Status: Budget process, Construction to begin 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase

Project Funding Sources
Project Effect on the Operating Budget: Increased sewer line maintenance because of expansion.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 65,000 65,000
Total - 65,000 - - - - 65,000
Project Costs by Phase
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Wastewater Reserves 65,000 65,000
-
-
Total - 65,000 - - - - 65,000
Project Funding Sources
247

Wastewater Skid Steer
Project Summary: Purchase one Skid Steer for maintenance of the Wastewater Treatment plant.

Total Project Cost: $72,000
Justification: A skid steer will provide staff the equipment to ensure efficient maintenance of the 49 acres, lagoons, and reservoirs at the wastewater plant.

Additional Funding Requested:

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

Project Contact: Public Works Director
Project Status: One time purchase in 2024-2025
Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29
Wastewater Reserves 72,000 72,000
-
-
Total - 72,000 - - - - 72,000
Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 72,000 72,000
Total - 72,000 - - - - 72,000
Project Costs by Phase
248

WWTP SCADA
Project Summary: Design, purchase and install new SCADA control panels at WWTP.

Total Project Cost: $125,800.00
Justification: Replace old outdated unreliable SCADA controls with new electronic controls that are easily repaired with new in stock parts. Current system is obsolete and unable to get parts, only parts available are used online with no warranty. Reduce cost of constant service calls for SCADA related issues.

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

Project Contact: Public Works Director
Project Status: Budget/phase, complete in 2024-2025.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Wastewater Reserves 125,800 125,800
-
Total - 125,800 - - - - 125,800
Project Funding Sources
Project Effect on the Operating Budget: This project will reduce maintenance costs at the lift stations.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 125,800 125,800
Total - 125,800 - - - - 125,800
Project Costs by Phase

249

Rover Pipeline Camera
Project Summary: One time purchase of Pipeline Camera system Total Project Cost: $115,000.

Justification: Provide Staff the ability to diagnose and troubleshoot any issues in our sewer line system by deploying a camera system. The Rover Camera device also allows staff to localize sewer laterals that are not marked on the master plan.

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

Project Contact: Public Works Director
Project Status: Awaiting funding to purchase.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Wastewater Reserves 115,000 115,000
-
Total - - 115,000 - - - 115,000
Project Funding Sources
Project Effect on the Operating Budget: Reduce cost to 3rd party vendors. Time efficiency to respond to emergency call outs for equipment failures and possibility of Sewer spills on public roads and community.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 115,000 115,000
Total - - 115,000 - - - 115,000
Project Costs by Phase
250

Office Trailer
Project Summary: One time purchase of Office Trailer for Wastewater operational needs.

Total Project Cost: $30,000
Justification: Provide separate office trailer for WWTP supervisor and related staff use. This office trailer would provide a separate office space aside from the laboratory to use for meetings with clients, consultants, and governmental agencies.

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

Project Contact: Public Works Director
Project Status: Awaiting funding to commence project
Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total -
Wastewater Reserves 30,000 30,000
-
Total - 30,000 - - - - 30,000
Project Funding Sources
Project Effect on the Operating Budget: Increase in utilities.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 30,000 30,000
Total - 30,000 - - - - 30,000
Project Costs by Phase
251

1, 2, 3 TCP & Nitrate Treatment System-Browning Well
Project Summary: Design and install a coconut carbon absorption/filtration system Reverse Osmosis Treatment system at the Browning Rd. water well.

Total Project Cost: $7,415,000
Justification: The Browning Rd. well water contains 1,2,3 Tri chloropropane (TCP) and Nitrate in concentrations the State of California exceeding drinking standards. To continue utilizing this well, the concertation of 1,2,3 TCP and Nitrate must be reduced.

Additional Funding Requested: $3,915,000
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe, community.

Project Contact: Public Works Director
Project Status: Design in progress. Construction to occur in 2025-2026.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total TCP Litigation Funds 3,500,000 3,500,000
Unknown 3,915,000 3,915,000
-
Total 3,500,000 - 3,915,000 - - - 7,415,000
Project Funding Sources
Project Effect on the Operating Budget: Both labor and supply cost will increase as a result of this project. Not defined at this point.

Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 3,000,000 3,915,000 6,915,000
Construction Management -
Equipment Acquisition -
Total 3,500,000 - 3,915,000 - - - 7,415,000
Project Costs by Phase
252